Ripon City Council
December 13, 2022

Ripon City Council Minutes
TUESDAY, DECEMBER 13, 2022 – 6:00 PM

REGULAR MEETING
CLOSED SESSION AT 5:00 PM
CLOSED SESSION: The closed session meeting was called to order at 5:00 PM.

PUBLIC DISCUSSION ON CLOSED SESSION MATTERS: No one from the public wished to speak at this time.

ROLL CALL: Council Members Gary Barton, Daniel de Graaf, Leo Zuber, Vice Mayor Michael Restuccia, Mayor Dean Uecker.

OTHERS PRESENT: City Administrator Kevin Werner, City Attorney Tom Terpstra, City Clerk Lisa Roos.

IN THE MATTER OF:
(1) Conference with Labor Negotiators
Labor negotiations pursuant to Section 54957.6 of the California Government Code. (a) Police Officers Association
(b) Ripon Sergeants Association
(c) Public Works Employees
(d) Unrepresented Employees
Return to open session
City Attorney Terpstra said Council gave direction and received input from staff regarding potential sources of revenue for and impacts on bargaining units. There was no specific direction given, staff was given direction to keep working.

PLEDGE OF ALLEGIANCE:

The meeting was called to order at 6:00 PM with Vice Mayor Restuccia leading in the Pledge of Allegiance to the Flag.

INVOCATION:

Pastor Rex Rodgers gave the invocation.

City Council Page 2 December 13, 2022
ROLL CALL:

Attendee Name Title Status Arrived
Dean Uecker Mayor Present
Michael Restuccia Vice Mayor Present
Leo Zuber Council Member Present
Daniel de Graaf Council Member Present
Gary Barton Council Member Present
OTHERS PRESENT:

City Administrator Kevin Werner, City Attorney Tom Terpstra, Planning Director Ken Zuidervaart, Recreation Director Kye Stevens, Director of Public Works James Pease, Police Chief Ed Ormonde, City Clerk Lisa Roos, Deputy City Clerk Jane Kilgore, Information Systems Technician Hunter Crosby, Kelly Donohue, Steven Verver, Jake Loogman, Pete Duyst, Connie Jorgenson.

PUBLIC DISCUSSION:

No one from the public wished to speak at this time.

APPROVAL OF MINUTES:

Motion to approve the minutes of the Regular Ripon City Council Meeting of November 8, 2022 and the Special City Council Meeting of November 30, 2022.

RESULT: ADOPTED [UNANIMOUS]
MOVER: Michael Restuccia, Vice Mayor
SECONDER: Gary Barton, Council Member
AYES: Uecker, Restuccia, Zuber, de Graaf, Barton

1. CITY COUNCIL - REGULAR MEETING - NOV 8, 2022 6:00 PM

2. CITY COUNCIL - SPECIAL MEETING - NOV 30, 2022 3:00 PM RESOLUTION TO ACCEPT ELECTION RESULTS:

RESOLUTION NO. 22-45

A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF RIPON

ACCEPTING THE CERTIFICATION OF

THE RESULTS OF THE MUNICIPAL
ELECTION HELD ON NOVEMBER 8,
2022 AND STATING THE RESULTS

THEREOF
This resolution accepts the certification of
the November 8, 2022 municipal
election.

City Council Page 3 December 13, 2022
Motion to approve Resolution 22-45 accepting the certification of the results of the November 8, 2022 municipal election.

RESULT: ADOPTED [UNANIMOUS]
MOVER: Leo Zuber, Council Member
SECONDER: Daniel de Graaf, Council Member
AYES: Uecker, Restuccia, Zuber, de Graaf, Barton

ADMINISTERING THE OATH OF OFFICE TO NEWLY ELECTED AND APPOINTED COUNCIL MEMBERS:

City Clerk Roos administered the Oath of Office to Michael Restuccia, Dean Uecker and Gary Barton.

COUNCIL REORGANIZATION:

Per Ordinance No. 800, RMC Section 2.04.020 Mayoral Selection, Council Members shall be seated as follows:

Seat 1 Mayor Michael Restuccia
Seat 2 Vice Mayor Leo Zuber
Seat 3 Council Member Daniel de Graaf
Seat 4 Council Member Gary Barton
Seat 5 Council Member Dean Uecker
(Per RMC 2.04.020, the designated Mayor and Vice Mayor must be queried to accept or decline the positions.)
City Clerk Roos led the Council Reorganization. She said she has queried both Michael Restuccia and Leo Zuber whether they want to serve in the respective seats of Mayor and Vice Mayor and both have confirmed.

Council Members were seated in their new, respective seats and the meeting was handed over to Mayor Michael Restuccia.

APPROVAL OF AGENDA AS POSTED (OR AMENDED):

Council Member Barton requested Item 1.3A be pulled from the Consent Calendar for discussion.

Motion to approve the agenda as amended.

RESULT: ADOPTED AS AMENDED [UNANIMOUS]
MOVER: Daniel de Graaf, Council Member
SECONDER: Gary Barton, Council Member
AYES: Restuccia, Zuber, de Graaf, Barton, Uecker
City Council Page 4 December 13, 2022

1. CONSENT CALENDAR
Motion to approve Consent Calendar as amended.

RESULT: ADOPTED AS AMENDED [UNANIMOUS]
MOVER: Leo Zuber, Vice Mayor
SECONDER: Daniel de Graaf, Council Member
AYES: Restuccia, Zuber, de Graaf, Barton, Uecker

1.1. Income
A. STATE OF CALIFORNIA
Sales Tax
(November 2021 $690,499.16)
FY 2022-23 YTD: $2,147,492
FY 2021-22 YTD: $2,045,598
Highway Users Tax
(October 2021 $27,626.59)
FY 2022-23 YTD: $147,973
FY 2021-22 YTD: $142,075
SB1 Street & Road Tax
(November 2021 $27,009.97)
FY 2022-23 YTD: $146,182
FY 2021-22 YTD: $139,080
$518,334.19
$34,552.30
$30,732.40
TOTAL $583,618.89
B. T-MOBILE
Monthly Acacia Avenue Cell Tower Lease Payment
November 2022 $1,077.81
C. CHARTER COMMUNICATIONS
Quarterly Franchise Fee Payment – September 2022 $25,184.78 D. WASTE MANAGEMENT
Monthly Franchise Fee Payment – October 2022 $2,288.03

1.2. Bills, Invoices, Payments
A. LAW OFFICE OF THOMAS H. TERPSTRA
General Matters
Police Matters
Bethany Home Society
Padilla Accessory Dwelling Unit
$9,955.00
$2,500.00
$6,587.50
$2,876.25

TOTAL $21,918.75
B. CAVES & ASSOCIATES
Professional Services – Labor Relations
Invoice #22-207 $87.50
City Council Page 5 December 13, 2022
C. SAN JOAQUIN REGIONAL TRANSIT DISTRICT
Blossom Express Driver
October Invoice #AR113350 $1,394.82
D. RIPON CHAMBER OF COMMERCE
2023 Membership Investment
Invoice # 5603 $185.00
E. PRICE PAIGE & COMPANY
Audit Services
Progress Payment – Invoice #22794 $5,361.00
F. HARRIS & ASSOCIATES
Proposition 218 Fire Suppression Assessment Study
Progress Payment – Invoice #54936 $1,988.75
G. SORACCO, INC.

Well 19 Pump Station Project
Progress Payment – Invoice #13 $101,887.97
H. ASPEN SURVEY COMPANY, INC.

General Land Surveying Services
Progress Payment – Invoice #22-034-01 $718.75
I. LDA
Corporation Yard Design Services
Progress Payment – Invoice #20/622-03-20 $4,875.00
J. STANTEC
Wastewater Discharge Permit Groundwater Monitoring
Progress Payment
3rd Quarter 2022 - Invoice #12006370 $2,133.00
K. VAUGHAN CONSTRUCTION
Sidewalk Trip Hazard Repairs
Progress Payment
Invoice #4246
Invoice #4250
$10,996.00
$4,944.00
TOTAL $15,940.00

1.3. Resolutions
A. ITEM A WAS MOVED TO ITEMS PULLED FROM CONSENT
City Council Page 6 December 13, 2022
B. RESOLUTION NO. 22-46

A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF RIPON

ACCEPTING THE CITY OF RIPON

MONEY PURCHASE THRIFT

PENSION PLAN FINANCIAL

STATEMENTS AND

INDEPENDENT AUDITOR'S
REPORT JUNE 30, 2022 AND 2021
This resolution accepts the City of Ripon
Money Purchase Thrift Plan Financial
Statements and Independent Auditor’s
Report June 30, 2022 and 2021, prepared
by Price Paige & Company Accountancy
Corporation.

C. RESOLUTION NO. 22-47

A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF RIPON

AUTHORIZING THE RIPON

POLICE DEPARTMENT TO

SUBMIT A GRANT APPLICATION

TO THE SAN JOAQUIN COUNTY

AIR POLLUTION CONTROL

DISTRICT PUBLIC BENEFIT

GRANT PROGRAM FOR THE

PURCHASE OF ALTERNATIVE

FUEL VEHICLES
This resolution authorizes the Ripon
Police Department to submit a grant
application to the San Joaquin Valley Air
Pollution Control District public benefit
grant program for the purchase of 1
alternative fuel vehicle in the amount of
$37,290 (funding source: Grant of
$20,000 and $17,290 from the ”General
Capital – Department Fund”).

1.4. Miscellaneous Items
A. MEADOWOOD DEVELOPMENT AGREEMENT
Amendment No. 1 Approve a text amendment to the
Meadowood Development Agreement
amending the “Timing of Development”
section of Exhibit C, allowing for
additional time to start construction on
the project.

B. PROJECT IMPROVEMENT AGREEMENT
Ripon Christian Bus Barn &
Maintenance Facility
Approve the Project Improvement
Agreement associated with the Ripon
Christian Bus Barn & Maintenance
Facility Project between Ripon Christian
Schools and the City of Ripon, and
authorize the Mayor to sign for
recording.

City Council Page 7 December 13, 2022
C. CITY OF RIPON NETWORK SECURITY PLAN
Adopt the City of Ripon Network
Security Plan prepared in response to
the 2021-22 San Joaquin County Grand
Jury Case No. 0321, “Cybersecurity:

Local Defense Against a Global
Threat”.

D. DESIGNATION OF SURPLUS EQUIPMENT
Police Department and Public Works
Department
Declare the listed City equipment be
designated as surplus and authorize the
equipment to be sold utilizing a local
auction house or disposed of, in
accordance with the Ripon Municipal
Code.

E. HARRIS & ASSOCIATES
Change Order No. 1 Approve the scope and fee for the Harris & Associates Change Order No. 1 in the
not to exceed amount of $27,820 for
additional services to support the Fire
District’s efforts of evaluating a
Proposition 218 process to increase
operating revenue.

F. GENERAL SERVICES AGREEMENT
Keesey Design - Design and Illustration Approve and authorize the Mayor to sign the agreement with Keesey Design,
to explore site development concepts for
potential townhomes at 122 N. Elm
Avenue in the not to exceed amount of
$13,200 (funding source: City of
Ripon's affordable housing fund).

G. WEBSITE UPDATE
CivicPlus Approve and authorize the Mayor to
sign the agreements with CivicPlus to
update the City website.

City Council Page 8 December 13, 2022
H. ASSIGNMENT AND ASSUMPTION - COMMERCIAL LEASE OF 303 AND 307 W. MAIN STREET
Natural Path Wellness Center Consent to the Assignment and Assumption Agreement allowing
Holistic Synergy, LLC to assume the
lease of 303 and 307 W. Main Street
(Natural Path Wellness Center) and
authorize the Mayor to sign the
acknowledgement and acceptance by the
City.

ITEMS PULLED FROM CONSENT
RESOLUTION NO. 22-48

A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF RIPON

ACCEPTING THE CITY OF RIPON

FINANCIAL STATEMENTS AND

INDEPENDENT AUDITOR'S REPORT

AND SINGLE AUDIT REPORT FOR
THE YEAR ENDED JUNE 30, 2022
This resolution accepts the City of Ripon
Financial Statements and Independent
Auditor’s Report and Single Audit Report
for the year ended June 30, 2022, prepared
by Price Paige & Company Accountancy
Corporation.

Council Member Barton asked about the Garbage Enterprise Capital Fund and noted that the City is adding about $95,000 to that fund. He said State mandates will require considerable capital outlays for the garbage system in town. Barton asked City Administrator Werner to clarify how we will get there in terms of funding those additional needs.

Werner said the City transferred the difference between revenue and expenses. There was $95,000 that went to the Enterprise Capital Fund to replace garbage trucks. He said the goal, in the initial projection in 2020 when the utility rates were established, had been to transfer $280,000; the main reason that did not happen is due to regulatory compliance expenses. He said the most impactful measure has been the tipping fees. He said the trash station fees have changed due to regulations they are required to meet. This has reduced the amount of the transfer to the Enterprise Capital Fund.

Werner said staff is anticipating the Council will approve a 5% increase in garbage utility rates that is on tonight’s agenda, getting them closer to the anticipated transfer amount.

Barton asked if the PFFP fees will cover the South San Joaquin Irrigation District (SSJID) connection and said he believed this public forum is a good time to have Werner address this again and how the City is planning for that eventuality. Werner said there are a couple very large expenses in the future and one of the near-term large expenses staff is planning for is the pipeline that would connect the City of Ripon water system to the SSJID South County Water Project transmission main on French Camp Road. This is a large capital project and staff is exploring funding options including AB1600, Enterprise Capital Funds and grants. He said as part of staff’s analysis they are looking at how those funds are being allocated depending on benefits. Some of the benefits are being allocated to new growth because this is City Council Page 9 December 13, 2022
expanding the system and our water supply capacity and then some of those are being allocated to existing residents because it is replacing wells that have been put out of service because of water quality. Staff is hoping to have the analysis done early next year and is working with SSJID to make sure it is put together and they are able to talk to Council about some of those funding options.

Motion to accept the City of Ripon Financial Statements and Independent Auditor’s Report and Single Audit Report for the year ended June 30, 2022, prepared by Price Paige & Company Accountancy Corporation.

RESULT: ADOPTED AS AMENDED [UNANIMOUS]
MOVER: Gary Barton, Council Member
SECONDER: Daniel de Graaf, Council Member
AYES: Restuccia, Zuber, de Graaf, Barton, Uecker
**END OF CONSENT CALENDAR**

2. PUBLIC HEARINGS
Council will take action on the following items at the conclusion of each Public Hearing.

A. PFFP CAPITAL FUNDS ANNUAL REPORT
This is a public hearing on an annual
report of Public Facilities Financing Plan
(PFFP) capital fees covered under
Government Code Section 66000 et seq.

Recommended Action: Approve the
annual PFFP Report for the period ending
June 30, 2022.

City Clerk Roos said this is a public hearing on the City’s annual report of capital fees for the fiscal year ending June 30, 2022 pursuant to California Government Code Section 66000.

Roos referenced the staff report that provided information for the Council regarding this Public Facility Financing Plan Annual Progress Report and the requirements under Government Code Section 66000 along with how this Report ties to the Fund Summary Balances report as of June 30, 2022.

Roos said the PFFP Report has been prepared in accordance with the requirements of the Government Code and is prepared consistent with prior years.

Vice Mayor Zuber said there are 13 accounts with a total of $15 million but four of those accounts total negative $6 million so there is only $9 million due to those four accounts borrowing against the other nine accounts to fund projects before they had collected their funds. He said over time, the money will come back but his concern is if the City runs into things they need to do and have run out of money. For example, Council is going to approve a project tonight that will take $450,000 so instead of having $16 million, we City Council Page 10 December 13, 2022
will have $15.5 million.

Zuber said he has never liked funding ahead when we have to borrow money and this is a perfect example of that. He said there is a potential problem if a big project came up that we need to fund and we cannot do it. Even though the report says there is money in the accounts, $6 million of it we do not have until the other accounts collect all their money to pay it back.

Mayor Restuccia said that is a good point. It may be a long period before the money comes back.

Zuber said it could be 18 years. Restuccia said that is assuming we build to that stage, but if we do not build to that, it could be 2050 or 2060.

PUBLIC HEARING OPENED
No one from the public wished to speak at this time.

PUBLIC HEARING CLOSED
Motion to approve the annual PFFP Report for the period ending June 30, 2022.

RESULT: ADOPTED [UNANIMOUS]
MOVER: Leo Zuber, Vice Mayor
SECONDER: Gary Barton, Council Member
AYES: Restuccia, Zuber, de Graaf, Barton, Uecker
B. DEVELOPMENT AGREEMENT - ANNUAL REVIEW (2022)
Cornerstone II Subdivision
Silverstone Subdivision
Alexandra Subdivision
The Vineyards Subdivision
Meadowood Subdivision
Pereira Subdivision
Ripon Gardens II
Calvary Reformed Church Master Plan
Should the City Council agree with the
Planning Commission’s recommendation,
the following motion would be
appropriate:
“The City Council accepts this staff report
as the written report from the Planning
Commission that there has been
compliance in good faith, with the terms
and conditions of each respective
Development Agreement.”
Planning Director Zuidervaart said the Planning Commission reviewed the Development Agreements and found them to be in compliance with the terms.

PUBLIC HEARING OPENED
No one from the public wished to speak at this time.

PUBLIC HEARING CLOSED
City Council Page 11 December 13, 2022
Motion to accept the staff report as the written report from the Planning Commission that there has been compliance in good faith, with the terms and conditions of each perspective Development Agreement.

RESULT: ADOPTED [UNANIMOUS]
MOVER: Gary Barton, Council Member
SECONDER: Dean Uecker, Council Member
AYES: Restuccia, Zuber, de Graaf, Barton, Uecker
C. TEFRA HEARING
RESOLUTION NO. 22-49

A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF RIPON

APPROVING, AUTHORIZING AND

DIRECTING EXECUTION OF A JOINT

EXERCISE OF POWERS AGREEMENT

RELATING TO THE CALIFORNIA

MUNICIPAL FINANCE AUTHORITY,

AND APPROVING THE ISSUANCE OF

BONDS PURSUANT TO A PLAN OF

FINANCE BY THE CALIFORNIA

MUNICIPAL FINANCE AUTHORITY IN

AN AGGREGATE PRINCIPAL

AMOUNT NOT TO EXCEED
$60,000,000 FOR THE PURPOSE OF

FINANCING AND/OR REFINANCING

THE CONSTRUCTION, EXPANSION,

EQUIPPING, IMPROVEMENT,

RENOVATION, REHABILITATION

AND/OR REMODELING OF SENIOR

LIVING AND RELATED FACILITIES

AND CERTAIN OTHER MATTERS

RELATING THERETO
This is a public hearing in connection with
the proposed issuance of tax-exempt
revenue bonds by the California Municipal
Finance Authority (CMFA) to finance the
construction of the Terraces at Bethany
Home.

Recommended Action: City Council to
execute the Joint Exercise of Powers
Agreement of the CMFA, and adopt the
resolution in favor of the issuance of the
Bonds by the CMFA.

City Administrator Werner said the California Municipal Finance Authority (CMFA) has been asked by Bethany Home to be the issuer of tax-exempt financing for The Terraces at Bethany Home project that was approved by the City Council on July 12, 2022. He said CMFA has requested the City Council to hold a public hearing and to adopt a resolution authorizing the Mayor to execute the Joint Exercise of Powers Agreement with the CMFA and approve the issuance of the Bonds by the CMFA. Werner introduced Anthony Stubbs from the CMFA.

Anthony Stubbs, CMFA said the Tax Equity and Fiscal Responsibility Act (TEFRA) requires a public hearing in the jurisdiction when a project within that jurisdiction is financed with tax-exempt funding. Bethany Home has requested CMFA be the issuer of tax-exempt financing. He said the CMFA is a Joint Powers Authority (JPA) and established to help nonprofits, governments and businesses with taxable and tax-exempt financing.

City Council Page 12 December 13, 2022
Stubbs said the financing is not an obligation of the City and the City has no legal responsibility in regards to the financing. This is strictly to adhere to TEFRA and the California Government Code.

Mayor Restuccia said he understands what Stubbs said and he read the information that was sent over. He asked who executes the bond documents. Stubbs said it is the CMFA, Bethany Home and the underwriter, Zeigler.

Restuccia asked if they actually execute a note. Stubbs confirmed.

Restuccia asked if there is a lien. Stubbs confirmed and said the borrower is the ultimate responsible party.

Restuccia said the City signs nothing; they just do this action tonight. Stubbs confirmed and said the City provides a public forum for the CMFA to come and say tax-exempt financing is being used. This is for transparency purposes to let the jurisdiction know that tax-exempt financing is being used.

Restuccia said he is for this but does not want to get anything wrong and said City Attorney Terpstra understands all of this.

Restuccia said based on what Stubbs said, the City’s bond rating will not be impacted at all with this. Stubbs confirmed.

Restuccia asked if staff has talked to anyone who has done this to know what this process is.

City Attorney Terpstra said he has, and this is the customary path in order to provide taxexempt financing. He said he has spoken with representatives of Merced County and Stockton and it is clear in the resolution, the terms of the City’s obligations, rights and responsibilities including the public hearing and signing onto the JPA. He said the key to a JPA is that each of the member agencies in the JPA have the same common power and rights.

Restuccia said he is glad Terpstra brought that up because the letter they got was from a third party counsel that says they are representing them but they are not, they are representing the CMFA,. He asked Terpstra if he is comfortable with that. Terpstra confirmed. He said the same questions come up wherever the CMFA goes and having the updated information from their counsel saved staff a lot of time.

Restuccia asked if there have been any defaults. Stubbs said no. Restuccia said that means they do not know how they would handle that but that is fair. Stubbs said it would be handled the typical way a default is handled.

Vice Mayor Zuber said the bylaws mention that the directors of the organization get compensation and 25% of something is coming back to the City. Stubbs said the Board of the CMFA is not paid but CMFA staff is, so there is a financing or issuance fee charged to the borrower to compensate the CMFA staff. He said when the CMFA was organized; they made it a requirement of themselves to share 25% of the financing fee with the hosting municipality.

City Council Page 13 December 13, 2022
Zuber asked if the City does not sign on, does Bethany Home lose their funding. Stubbs said the City stay a member until the loan process is complete, but after that, the City can separate themselves from the JPA. He said the CMFA has over 350 municipalities that are members and none of them have opted out.

Restuccia asked when the anticipated closing date is. Stubbs said it is expected to be January 30, 2023.

Barton said the issuance fee in the documentation is about $5 million, he asked if 25% of that would go to the City. Stubbs said that is not the issuance fee to the CMFA, those are issuance costs and the City should expect to receive around $15,000.

PUBLIC HEARING OPENED
No one from the public wished to speak at this time.

PUBLIC HEARING CLOSED
Motion to execute the Joint Exercise of Powers Agreement of the California Municipal Finance Authority (CMFA) and adopt Resolution 22-49 in favor of the issuance of the Bonds by the CMFA.

RESULT: ADOPTED [UNANIMOUS]
MOVER: Leo Zuber, Vice Mayor
SECONDER: Daniel de Graaf, Council Member
AYES: Restuccia, Zuber, de Graaf, Barton, Uecker

3. DISCUSSION ITEMS
A. FLEET MAINTENANCE FACILITY PROJECT
Diede Construction, Inc.

Discussion/Action
Award the base bid contract for the Fleet
Maintenance Facility Project to Diede
Construction, Inc. in the amount of
$11,156,000 and authorize staff to
proceed.

City Administrator Werner said the original Corporation Yard is at Doak Boulevard and Vera Avenue and was built in 1976 when Ripon had a population of 3,500 and had seven public works employees. In 2005, there was a realization for a new corporation yard.

Werner said the City purchased seven acres on Doak Boulevard and in 2019, an architect was hired to design a master plan of how to phase the project considering the operations of the Public Works Department and funding availability. Staff brought this back to Council and they decided to focus on building a fleet maintenance facility.

Werner said the fleet maintenance facility will have a 12,500 square foot building, six stalls, machine shop, offices, restrooms, and locker rooms. He referenced the renderings City Council Page 14 December 13, 2022
attached to the staff report online if people are interested.

Werner said Deide Construction was the lowest, responsive bidder on November 17, 2022. He said staff included the known additional expenses to the project bid amount including a contingency, development fees, materials testing and the architect to assist as needed. This amount is $1.876 million for a total capital cost of $13,032,000.

Council Member de Graaf expressed his surprise over how close the bids were and said that is a good indication that the bid is accurate.

Mayor Restuccia asked if the bids are reviewed to make sure that what they bid on is actually what the plans show and if there is a third party that reviews this. He said that sometimes we see where the contractors miss things. Werner said staff reviewed the bids, as well as LDA Partners, to ensure they are responsive to the bid documents and a responsible contractor.

Restuccia said this project is far overdue.

Motion to award the contract for the Fleet Maintenance Facility Project to Diede Construction, Inc. in the amount of $11,156,000 and authorize staff to proceed.

RESULT: ADOPTED [UNANIMOUS]
MOVER: Daniel de Graaf, Council Member
SECONDER: Leo Zuber, Vice Mayor
AYES: Restuccia, Zuber, de Graaf, Barton, Uecker
B. WATER, SEWER, GARBAGE ENTERPRISE FUNDS ANNUAL RATE

ADJUSTMENT ANALYSIS
Discussion/Action Staff is recommending the City Council approve implementing the February 1,
2023 rate increases for the water (2%),
sewer (4%) and garbage (5%) enterprise
funds that were originally approved in the
2020 5-Year Rate Study.

Mayor Restuccia said this was already approved and tonight they are just confirming it.

City Administrator Werner said rates were already approved in 2020 through the Proposition 218 process. The City Council instructed staff to bring this item back each year to confirm that the rate increases initially included in the Proposition 218 process are necessary. Werner said Council cannot raise the rate increase but can lower it, which has been done in the past.

Werner said the rate study has been updated with current numbers and compares what was included in the original 2020 study and what the 2022 numbers reflect. He said the biggest thing staff looks for, besides paying the operations and the debt, are the transfers happening to the Enterprise Capital Funds to make sure money is being put aside to do City Council Page 15 December 13, 2022
the capital replacement projects when they need to happen. He said there is a target cash balance as well. He said in both the Water Fund and the Sewer Fund, the proposed transfers have been made. Werner said in order to make the transfers and ensure the balance remains at that point, staff is recommending the full rate increase for each of those funds.

Werner said the garbage fund is also being recommended for the full rate increase.

Werner said it is a 2% increase for water, 4% increase for sewer, and a 5% increase for garbage. The overall impact to customers is 3% or $3.92 per month on average.

Werner said Council directed staff to start keeping track of regulatory expenses. There are processes in place to better track these expenses going forward but staff was able to look back at fiscal year 2022 and estimate as much as they could. Werner said it was a little over $100,000 for water, $117,000 for sewer and garbage was $115,000, which averaged $4.70 of a $112 monthly bill to pay for regulatory compliance put in place by State mandates.

Mayor Restuccia confirmed those are State mandates.

Council Member Barton said this was discussed a few months ago and Ripon remains very competitive compared to other cities in regards to fees charged for services. He said occasionally the City receives pushback but he thinks a 3% increase seems very reasonable.

Restuccia said he thinks it shows that we are on an efficient system versus other cities.

Motion to approve implementing the February 1, 2023 rate increases for the water (2%), sewer (4%) and garbage (5%) enterprise funds that were originally approved in the 2020 5-Year Rate Study.

RESULT: ADOPTED [UNANIMOUS]
MOVER: Leo Zuber, Vice Mayor
SECONDER: Dean Uecker, Council Member
AYES: Restuccia, Zuber, de Graaf, Barton, Uecker
C. GRAND JURY REPORT NO. 0321 - CYBERSECURITY: LOCAL DEFENSE

AGAINST A GLOBAL THREAT
Response to Grand Jury Report No. 0321
regarding Cybersecurity: Local Defense
Against a Global Threat.

Discussion/Action
Approve and Authorize the Mayor to sign
the letter of response to the findings and
recommendations of the Grand Jury Case
No. 0321 for Superior Court of California,
County of San Joaquin regarding
Cybersecurity: Local Defense Against a
Global Threat.

Police Chief Ormonde said earlier in the year Ripon and other agencies within the City Council Page 16 December 13, 2022
County, received a report from the San Joaquin County Grand Jury on cybersecurity. He said staff prepared a draft response and presented it to Council at the November 8, 2022 meeting. Council did not have further direction for staff at that time.

Mayor Restuccia said every government and financial agency has this and is spending a lot of time and money on this. Ormonde clarified that this item is not the Network Security Plan, but the letter that will be sent to the Grand Jury in response.

Motion to approve and authorize the Mayor to sign the letter of response to the findings and recommendations of the Grand Jury Case No. 0321 for Superior Court of California, County of San Joaquin regarding Cybersecurity: Local Defense Against a Global Threat.

RESULT: ADOPTED [UNANIMOUS]
MOVER: Leo Zuber, Vice Mayor
SECONDER: Daniel de Graaf, Council Member
AYES: Restuccia, Zuber, de Graaf, Barton, Uecker
D. COUNCIL COMMITTEE AND TASK FORCES
Discussion/No Action Mayor Restuccia to discuss Council Committee and Task Force appointments.

Mayor Restuccia and Council discussed Council Committee assignments and decided they would like to remain in their current assignments.

REPORTS
Department Heads:

Planning Director Zuidervaart said there is a Planning Commission meeting on December 19, 2022; the Planning Commission will be reviewing two parcel map applications.

Director of Public Works Pease said October water usage was down 10% from 2013 numbers but 13% above 2021 numbers. November water usage was down 21% from 2013 numbers and 15% above 2021 numbers.

Pease said the Water Conservation Coordinator has been on patrol and has issued 147 warnings, 24 leak notices and 6 penalty assessments in November.

Pease said the Water Conservation Coordinator has made contact with the businesses eligible for the non-functional turf loan program and will be sending formal letters and fliers to those businesses to see if there is any interest. Mayor Restuccia asked if there had been any interest from businesses. Pease said it has not garnered a lot of interest.

City Council Page 17 December 13, 2022
City Council:

Council Member Barton said Kelly Donohue and her team did a great job with the Christmas Light parade. He said it is a heartwarming event to see Main Street lined with people and reminds him that Ripon is a special place.

Barton said the Ripon Christian girls’ volleyball team won State Championship for the first time since 1999. Ripon Christian boys’ football made it to the NORCAL championship game and suffered a heartbreaking defeat after some injuries in the previous game.

Barton said he wished everyone peace and goodwill, time with family and a heart of gratitude.

Council Member de Graaf said he appreciates everyone coming to the meeting and providing feedback.
de Graaf said he also wanted to commend Kelly Donohue and staff for a great job on the parade, along with all the entries and the Police Department did a great job maintaining the safety. de Graaf said he wanted to congratulate the Escalon team on winning the State Championship. de Graaf said the Ripon Athletic Foundation completed their stadium and it was very impressive to see what happens when the community comes together.

Uecker said he wanted to thank the people who re-elected him and Mayor Restuccia. He said it sends a message that this Council has worked together and kept the City in great shape. He said he wanted to congratulate Barton as well. He said he has been on the Council 20 years and this group is the best that he has worked with and he is proud to be on the Council. de Graaf also wanted to congratulate those who were elected and appointed, it says a lot about their work and effort on the Council.

Mayor Restuccia said he wanted to thank everyone for putting them back on the Council. He said this campaign was interesting because there was a third party that ran, but he is glad they did.

Restuccia said it was interesting because he met so many people he did not know that knew him and wanted to thank him for everything the Council does. He said he always credits the Council.

He said he reconnected with people, made stronger friendships and new friends that will last forever. He said he is glad that he ran, it was the best thing that ever happened.

Restuccia said the City used to give out resolutions at ribbon cuttings and he would like to reinstate that. He said it would be nice as a City to recognize the people that are moving into town.

City Council Page 18 December 13, 2022
There being no further business, the meeting was adjourned at 6:54 PM. (Signed) Dean Uecker
Mayor
ATTEST:
(Signed) Lisa Roos
City Clerk
Ripon City Council Minutes
TUESDAY, NOVEMBER 08, 2022 – 6:00 PM

REGULAR MEETING
CLOSED SESSION AT 5:30 PM
CLOSED SESSION: The closed session meeting was called to order at 5:30 PM.

PUBLIC DISCUSSION ON CLOSED SESSION MATTERS: No one from the public wished to speak at this time.

ROLL CALL: Council Members Gary Barton, Daniel de Graaf, Leo Zuber, Vice Mayor Michael Restuccia, Mayor Dean Uecker.

OTHERS PRESENT: City Administrator Kevin Werner, City Attorney Tom Terpstra, City Clerk Lisa Roos, Planning Director Ken Zuidervaart.

IN THE MATTER OF:
(1)Real Property Negotiations pursuant to Section 54956.8 of the California Government Code - APN: 259-070-10
Return to open session
City Attorney Terpstra said Council met in closed session to receive a report on a potential downtown affordable housing project. Staff was given direction and no reportable action was taken.

PLEDGE OF ALLEGIANCE:

The meeting was called to order at 6:00 PM with Council Member Gary Barton leading in the Pledge of Allegiance to the Flag.

INVOCATION:

Pastor Brett Dood gave the invocation.

ROLL CALL:

Attendee Name Title Status Arrived
Dean Uecker Mayor Present
Michael Restuccia Vice Mayor Present
Leo Zuber Council Member Present
Daniel de Graaf Council Member Present
Gary Barton Council Member Present
1 Packet Pg. 19
Minutes Acceptance: Minutes of Nov 8, 2022 6:00 PM (Approval of Minutes) City Council Page 2 November 8, 2022
OTHERS PRESENT:

City Administrator Kevin Werner, City Attorney Tom Terpstra, Planning Director Ken Zuidervaart, Recreation Director Kye Stevens, Police Chief Ed Ormonde, City Clerk Lisa Roos, Deputy City Clerk Jane Kilgore, Information Systems Technician Hunter Crosby, Kelly Donohue, Brett Dood, Steven Verver, Connie Jorgenson.

PUBLIC DISCUSSION:

Michelle Townsend, President of Ripon Little League, said she wanted to give an update on Ripon Little League. She said the program provides an opportunity for kids to play player-pitch baseball and currently enrolls over 220 players per season. Townsend said they work closely with Recreation Director Kye Stevens to rent the fields at the Community Center, Stouffer Park and even Mistlin Park sometimes. She is here to request help from the City to update the fields at the Community Center by adding new fencing, expanding the dugouts, installing aluminum bleachers and building an overhead shelter with storage. Townsend said they have raised $14,000 for the project and would like the City to commit funds to complete the upgrades. She said she would send her proposal including general estimates for bleachers, fence and construction of the structure to the Council. Vice Mayor Restuccia said he agrees that something needs to be done.

APPROVAL OF MINUTES:

Motion to approve the minutes of the Regular City Council Meeting of October 11, 2022.

RESULT: ADOPTED [UNANIMOUS]
MOVER: Michael Restuccia, Vice Mayor
SECONDER: Gary Barton, Council Member
AYES: Uecker, Restuccia, Zuber, de Graaf, Barton

1. CITY COUNCIL - REGULAR MEETING - OCT 11, 2022 6:00 PM APPROVAL OF AGENDA AS POSTED (OR AMENDED):

Motion to approve the agenda as posted.

RESULT: ADOPTED [UNANIMOUS]
MOVER: Michael Restuccia, Vice Mayor
SECONDER: Daniel de Graaf, Council Member
AYES: Uecker, Restuccia, Zuber, de Graaf, Barton

1. CONSENT CALENDAR
Motion to approve the Consent Calendar as posted.

RESULT: ADOPTED [UNANIMOUS]
MOVER: Michael Restuccia, Vice Mayor
SECONDER: Gary Barton, Council Member
AYES: Uecker, Restuccia, Zuber, de Graaf, Barton
1 Packet Pg. 20
Minutes Acceptance: Minutes of Nov 8, 2022 6:00 PM (Approval of Minutes) City Council Page 3 November 8, 2022

1.1. Income
A. STATE OF CALIFORNIA
Sales Tax
(October 2021 $254,148.27)
FY 2022-23 YTD: $1,629,158
FY 2021-22 YTD: $1,355,099
Highway Users Tax
(September 2021 $36,035.14)
FY 2022-23 YTD: $113,421
FY 2021-22 YTD: $114,448
SB1 Street & Road Tax
(October 2021 $30,606.39)
FY 2022-23 YTD: $115,450
FY 2021-22 YTD: $112,070
$342,926.89
$35,601.09
$29,968.91
TOTAL $408,496.89
B. CCATT HOLDINGS
Monthly Acacia Avenue Cell Tower Lease Payment
October 2022 $1,212.72
C. T-MOBILE
Monthly Acacia Avenue Cell Tower Lease Payment
October 2022 $1,077.81
D. WASTE MANAGEMENT
Monthly Franchise Fee Payment – September 2022 $6,548.52 E. GILTON SOLID WASTE MANAGEMENT, INC.

Quarterly Franchise Fee Payment – September 2022 $12,112.85

1.2. Bills, Invoices, Payments
A. ASSOCIATED PENSION CONSULTANTS
Annual Administration Services for
Non-Public Safety Retirement Plan $8,045.00
B. PRICE PAIGE & COMPANY
Audit Services
Progress Payment – Invoice #22574 $11,000.00
C. HARRIS & ASSOCIATES
Proposition 218 Fire Suppression Assessment Study
Progress Payment – Invoice #54618 $18,406.25
1 Packet Pg. 21
Minutes Acceptance: Minutes of Nov 8, 2022 6:00 PM (Approval of Minutes) City Council Page 4 November 8, 2022
D. SAN JOAQUIN REGIONAL TRANSIT DISTRICT
Blossom Express Driver
September Invoice #AR113310 $1,561.37
E. SOUTH SAN JOAQUIN GROUNDWATER SUSTAINABILITY AGENCY
SSJGSA Expenses
3 rd Quarter 2022 - Invoice #Ripon 22Q3 $3,834.00
F. LAW OFFICE OF THOMAS H. TERPSTRA
General Matters
Police Matters
Fire District Coordination
Padilla Accessory Dwelling Unit
$7,227.50
$442.50
$590.00
$3,687.50

TOTAL $11,947.50
G. SORACCO, INC.

Well 19 Pump Station Project
Progress Payment – Invoice #12 $87,208.69
H. RIPON UNIFIED SCHOOL DISTRICT
Pool Operations Shared Cost
Invoice #ARR23-00007 $34,839.41
I. WGR SOUTHWEST, INC.

City Storm Water Permit Assistance
Progress Payment – Invoice #27552 $5,234.00

1.3. Miscellaneous Items
A. AGRICULTURAL LEASE AGREEMENT
Daniel S. Eavenson Approve and authorize the Mayor to
sign the Agricultural Lease Agreement
with Daniel S. Eavenson for the
property located at 752 S. Mohler Road
(APN: 257-270-79).

B. QUARTERLY INVESTMENT REPORT REVIEW
July 1, 2022 - September 30, 2022 Accept the City’s quarterly investment report for the period ending September
30, 2022.

C. REIMBURSEMENT AGREEMENT
Store More Express Mini-Storage Approve and authorize the Mayor to sign the Store More Express
Reimbursement Agreement that
provides reimbursement for staff time to
respond to an application for a proposed
project located at 615 and 659 W.

Milgeo Road.
1 Packet Pg. 22
Minutes Acceptance: Minutes of Nov 8, 2022 6:00 PM (Approval of Minutes) City Council Page 5 November 8, 2022
D. CLAIM
Diane Giles Deny the claim filed by Diane Giles.

E. PROFESSIONAL SERVICES AGREEMENT - AMENDMENT NO. 1
LDA Partners Approve and authorize the Mayor to
sign Amendment No. 1 to the
Professional Services Agreement with
LDA Partners to provide Bidding
Assistance and Construction
Administration for the new Corporation
Yard to be located on Doak Boulevard
in the not to exceed amount of $144,875
(funding source: AB1600 Corporation
Yard Capital Fund).
**END OF CONSENT CALENDAR**

2. DISCUSSION ITEMS
A. FINANCIAL AUDITS - FISCAL YEAR 2021-2022
Discussion/No Action Price Paige & Company has completed the audit of the City of Ripon’s Financial
Statements and the Money Purchase Thrift
Pension Plan for the fiscal year ending
June 30, 2022. Resolutions will be
presented in December for City Council
acceptance.

City Clerk Roos said the audits for the City of Ripon and the Money Purchase Thrift Pension Plan for the fiscal year ended June 30, 2022 have been completed by Price Paige & Company. These audits are completed to fulfill requirements place on us by State agencies and our bonding agencies. She said the City uses an independent third party audit firm to ensure we are in compliance with the laws and regulations. The City of Ripon audit is a combination of all of the finances of the City. As noted in the audit committee letters from our auditors, Price Paige & Company, there were no significant audit findings, no difficulties encountered between the auditors and staff, and no disagreements between management and the auditors.

Roos said in order to make the audit easier to understand, she provided a staff report in the City Council packet that gives a high-level financial summary of the fiscal year ending June 30, 2022.

Roos said there is no action required tonight and resolutions to accept these audits will be on the Consent Calendar of our December meeting.
1 Packet Pg. 23
Minutes Acceptance: Minutes of Nov 8, 2022 6:00 PM (Approval of Minutes) City Council Page 6 November 8, 2022
B. GRAND JURY REPORT NO. 0321 - CYBERSECURITY RESPONSE
Discussion/No Action Discuss response to Grand Jury Case No. 0321 for Superior Court of California,
County of San Joaquin regarding
Cybersecurity: Local Defense Against a
Global Threat and provide direction to
staff.

Chief Ormonde said the San Joaquin County Civil Grand Jury conducted surveys regarding cybersecurity of all County law enforcement agencies and prepared a report.

Staff has drafted a response to the report and will bring it back with Council’s recommendations for approval next month.

Vice Mayor Restuccia said the Disaster Recovery Plan was very thoroughly written.

Council Member Zuber said he had some concerns regarding clarification about some of the language. He said the draft response addresses most of the report, but not the ransomware item. He said he feels that this is not information that should be discussed in public, but something needs to be in the report regarding the fact that we have a plan.

Ormonde said they made some changes today to better address that and they will be in the response for Council to approve in December.

REPORTS
Department Heads:

Chief Ormonde said the Police Department is celebrating active duty and military Veterans during the month of November with Salute to Service patches. The patches are available in the Police Department lobby for $10.00 and all proceeds go to VFW Post 1051 and American Legion Post 190 in Ripon to help with Veterans Services.

Vice Mayor Restuccia asked if the Police Department had any events for Veterans Day.

Ormonde said the Police Department will not have any events. Mayor Uecker said the VFW will host a lunch and a dinner. Ormonde said there will be a Veterans service at 10:30 AM at the Veterans Wall and Museum.

Planning Director Zuidervaart said there is a Planning Commission meeting on Monday, November 14, 2022. The Commission will be reviewing a project on Pine and Acacia.

City Attorney Terpstra thanked the incumbents for their service.

City Council:

Council Member Barton said he is grateful to be here tonight and thankful to the people who reached out to him during a challenging time.
1 Packet Pg. 24
Minutes Acceptance: Minutes of Nov 8, 2022 6:00 PM (Approval of Minutes) City Council Page 7 November 8, 2022
Council Member de Graaf asked Kelly Donohue if the Chamber of Commerce has any events coming up. Donohue said the Christmas Tree Lighting is on Monday, November 28 at 6:00 PM at the Veterans Wall and the Christmas Parade is on December 8.

Stephanie Hobbs said the ribbon cutting for the Grand Completion of the Ripon High Stadium is on Monday, December 12 from 4:00 PM to 5:00 PM.
de Graaf said he wanted to thank everyone who is in attendance and he appreciates the comments. He said it is a good reminder that if things are not brought to the attention of the Council, then they do not know about it.

Restuccia said Donohue did a wonderful job with Main Street Day. He said he has never seen so many people. Council echoed his sentiments.

There being no further business, the meeting was adjourned at 6:21 PM. (Signed) Dean Uecker
Mayor
ATTEST:
(Signed) Lisa Roos
City Clerk
1 Packet Pg. 25
Minutes Acceptance: Minutes of Nov 8, 2022 6:00 PM (Approval of Minutes) Ripon City Council
Special Meeting Minutes
WEDNESDAY, NOVEMBER 30, 2022

SPECIAL MEETING
3:00 PM
The Special Meeting was called to order by Mayor Dean Uecker at 3:00 PM.

ROLL CALL:

Attendee Name Title Status Arrived
Dean Uecker Mayor Present
Michael Restuccia Vice Mayor Present
Leo Zuber Council Member Present
Daniel de Graaf Council Member Present
Gary Barton Council Member Present
OTHERS PRESENT: City Administrator Kevin Werner, City Attorney Tom Terpstra, City Clerk Lisa Roos, Deputy City Clerk Jane Kilgore, Information Systems Technician Hunter Crosby.

1. PUBLIC DISCUSSION
No one from the public wished to speak at this time.

2. TOPICS OF DISCUSSION
A. SAN JOAQUIN ONE VOICE ADVOCACY TRIP 2023
2023 One Voice Project:

Regional Project - Ripon Multi-Modal
Station
Discussion/Action
City Council to consider approving the
Ripon Multi-Modal station as the City of
Ripon Regional Project for 2023 One
Voice.

Additionally, if the City Council is
interested in sending a representative or
representatives to participate in the 2023
One Voice trip, please designate and
approve the City’s representative(s) to
attend.

City Administrator Werner said this year’s One Voice conference will be in-person in Washington D.C. for May 8-10, 2023. Werner said the San Joaquin Council of Governments (SJCOG) criteria for project submittals changed this year. Previously, public agencies were allowed to submit one regional and one local project, but are now only able to submit one regional project. The project needs to prove it is regional and has a federal nexus; has a complete or near complete National Environmental Policy Act 2 Packet Pg. 26
Minutes Acceptance: Minutes of Nov 30, 2022 3:00 PM (Approval of Minutes) City Council Page 2 November 30, 2022
(NEPA) clearance; is significantly developed to warrant Federal spending and has demonstrated community support.

Werner said the Ripon project that best meets the criteria is the Ripon Multi Modal Station. In 2017 property was purchased for the station. The City has an MOU with the San Joaquin Regional Rail Commission (SJRRC) to move the project forward including the design of the station and eventual construction of said station. The NEPA has been completed for this project. Werner said ACE Rail would be responsible for the platform.

He said Ripon received a $3.905 million grant for this project with $1.5 million allocated towards the design. The City has hired O’Dell Engineering to do the design and are about 60% complete. Werner said total estimated capital costs the City would be responsible for is about $6 million, this includes off-site parking and improvements to 4th Street and Industrial Avenue to access the station. Currently the City’s portion of the project does not include the Multi Modal station, ACE does not plan to staff this station, so the City would reserve the land and stub utilities for a future building.

Council Member Zuber clarified that the $6 million covers everything but the building and the platform. Werner confirmed.

Vice Mayor Restuccia asked if parking will be a parking garage or a parking lot. Werner confirmed it will be a parking lot.

Council Member Barton asked for confirmation regarding the cost of the design. Werner repeated the design cost of $1.6 million and elaborated that design includes land improvements, street improvements and 30% of the building design.

Mayor Uecker asked if it would be possible to build a two or three-story parking garage instead of a parking lot. Werner explained it would not be possible to use this funding for that because projected ridership does not support the need for a parking garage.

Council discussed what the grant will cover.

Uecker said he feels that if the parking lot is constructed there needs to be a walkway to downtown. Werner agreed and said the goal is to make the station and the parking area feel like an extension of downtown with lights and sidewalks.

Werner said some of the benefits of this project include downtown economic vitality and the regional ACE service for our residents.

Council Member Barton said he believes there are many capital improvement projects that are a higher priority and asked if this is the only one that meets the necessary criteria.

Werner said staff has the priority project list this project is the best match.

Uecker asked how much the City is applying for. Werner said $3.5 million.

Restuccia asked if ACE is including the building. Werner said no, because ACE does not plan on ever staffing the building. Zuber said it will be like Manteca and will be a transit center, not a train station.
2 Packet Pg. 27
Minutes Acceptance: Minutes of Nov 30, 2022 3:00 PM (Approval of Minutes) City Council Page 3 November 30, 2022
Barton asked if receiving the funding obligates the City to additional projects other than the parking and street improvements. Werner said no, just normal maintenance.

Zuber said if there are special conditions or obligations tied to it, they are presented beforehand, giving the City the opportunity to decline the funding, Werner said the conference dates are May 9 – 10, 2023 which conflicts with the May 9, 2023 City Council meeting. The Council Member that attends the conference would have the option to attend the meeting virtually, not attend the City Council meeting or the meeting could be rescheduled.

Council discussed who would go on the trip and agreed that Council Member de Graaf would attend the conference and Mayor Uecker would attend if de Graaf could not make it.

Motion to approve the proposal for submitting plan for the improvements around the ACE station and authorize the City Administrator and Council Member Daniel de Graaf to attend the One Voice Conference.

RESULT: ADOPTED [5 TO 0]
MOVER: Leo Zuber, Council Member
SECONDER: Michael Restuccia, Vice Mayor
AYES: Uecker, Restuccia, Zuber, de Graaf, Barton
Discussion after the vote:

Zuber said he believes the City needs to start investing money to prepare other projects for upcoming grants. Werner said it is important to be ready with projects that fit the category. Werner said Caltrans recently released the Caltrans Transportation Planning document (CTP2050) which details specific criteria of the projects they want to see funded. He said it is important that the City is ready with projects that meet this criteria.

Zuber said he believes SJCOG can help the City with this.

Barton asked for a list of potential projects. Werner said he will talk to SJCOG to see what projects might qualify as regionally competitive.

Zuber said it does not have to serve the region, but it has to meet the criteria that is affecting the regional area.

Werner said staff has the list of Council’s priority projects and can make categories to see which projects fit where for future grants.

Uecker asked about Second Street. Werner said the Second Street project has been funded and the engineering department is currently working on it.

Werner said the engineering department is putting a design together for Locust so that 2 Packet Pg. 28
Minutes Acceptance: Minutes of Nov 30, 2022 3:00 PM (Approval of Minutes) City Council Page 4 November 30, 2022
project is shovel ready.

Council discussed some of the other projects and streets in the downtown area.

3. ADJOURNMENT
There being no further business, the meeting was adjourned at 3:28 PM. (Signed) Dean Uecker
Mayor
ATTEST:
(Signed) Lisa Roos
City Clerk
2 Packet Pg. 29
Minutes Acceptance: Minutes of Nov 30, 2022 3:00 PM (Approval of Minutes) City Council
259 N. Wilma Avenue
Ripon, CA 95366
MEMO
To: Honorable City Council
From: Lisa Roos, City Clerk & Finance Director
Date: 12/13/2022
Subject: Resolution to accept Election Results
RECOMMENDED ACTION:

This resolution accepts the certification of the November 8, 2022 municipal election.

BACKGROUND:

Section 10263 of the California Election Code states:
“Upon the completion of the canvass and before installing the new officers, the governing body shall adopt a resolution reciting the fact of the election and the other matters that are enumerated in Section 10264. The governing body shall declare elected the persons for whom the highest number of votes were cast for each office.”
The information to be included in this resolution is listed in Section 10264 of the Election Code including the whole number of votes cast in the City, the names of the persons voted for, and the number of votes to each person.

DISCUSSION/ANALYSIS:

The City of Ripon consolidates our election with San Joaquin County. The Registrar of Voters has 30 days to certify the results of the election. After the City receives that certification, we are required to declare the results and install the newly elected officers at the next regularly scheduled meeting. This is done at the first meeting in December following an election.

The Registrar of Voters certified the results of the election on December 2, 2022 and those numbers are included in the attached resolution.

This November 8, 2022 election was for 2 positions. The candidates receiving the two highest number of votes and that will be installed as our new Council Members for a four-year term are Michael Restuccia and Dean Uecker.

Packet Pg. 30
In addition, for information purposes only, Gary Barton has been appointed to the 2-year unexpired term per the attached resolution approved by the San Joaquin County Board of Supervisors on November 29, 2022. Due to him being an uncontested candidate, no action is needed by the City of Ripon City Council.

FISCAL IMPACT:

Estimated costs for the consolidated election is $40,000 paid by the General Operating Fund.

Attachments:

1. Ripon Results from ROV

2. Resolution from Board of Supervisors appointing Barton Packet Pg. 31
RESOLUTION NO. 22-45

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

RIPON ACCEPTING THE CERTIFICATION OF THE

RESULTS OF THE MUNICIPAL ELECTION HELD ON
NOVEMBER 8, 2022 AND STATING THE RESULTS

THEREOF
The City Council of the City of Ripon does resolve as follows:

1. On Tuesday, the 8
th day of November, 2022, a General Municipal Election was held in the City of Ripon in accordance with the provisions of the Government Code and the Elections Code of the State of California. Notice of said election was duly and regularly given in accordance with the applicable law pertaining thereto and all requirements of the codes for the conducting of a General Municipal Election in the City of Ripon were followed.

2. At said General Municipal Election, a canvass of the results as certified by the Registrar of Voters of the County of San Joaquin to the City of Ripon shows the following candidates for the office of City Council of the City of Ripon received the following votes:

CANDIDATE VOTES RECEIVED PERCENTAGE
Michael Restuccia 3,928 39.13%
Dean David Uecker 3,560 35.47%
Tamra Spade 2,550 25.40%
TOTAL VOTES 10,038 100.00%

3. From the foregoing, it is hereby certified and declared that the following candidates for the City Council Members are elected to serve on the City Council of the City of Ripon:

Michael Restuccia
Dean David Uecker
PASSED AND ADOPTED at a regular meeting of the City Council of the City of Ripon this 13th day of December, 2022, by the following vote:

Packet Pg. 32
RESULT: ADOPTED [UNANIMOUS]
MOVER: Leo Zuber, Vice Mayor
SECONDER:Daniel de Graaf, Council Member
AYES: Restuccia, Zuber, de Graaf, Barton, Uecker

THE CITY OF RIPON,
A Municipal Corporation
By ________________________________
DEAN UECKER, Mayor
ATTEST:

By: ___________________________
LISA ROOS, City Clerk
Packet Pg. 33

SAN JOAQUIN COUNTY REGISTRAR OF VOTERS

CERTIFICATION OF RESULTS OF THE

CITY OF RIPON GENERAL ELECTION
HELD ON TUESDAY, NOVEMBER 8, 2022
I, Olivia Hale, Registrar of Voters for the County of San Joaquin, State of California, do hereby certify that this office has completed the canvass of the City of Ripon General Election, held on Tuesday, November 8, 2022, and that the following are the results of said election:

City of Ripon Member, City Council
(District At-Large)
Number of Positions to be filled: 2
Candidate Name Total Votes 100.00%
Michael Restuccia 3,928 39.13%
Dean David Uecker 3,560 35.47%
Tamra Spade 2,550 25.40%
IN WITNESS WHEREOF, I have hereunto set my hand and official seal this 2
nd day of December, 2022.

Olivia Hale
San Joaquin County Registrar of Voters
a
Packet Pg. 34
Attachment: Ripon Results from ROV (22-45 : Resolution to accept Election Results)

BEFORE THE BOARD OF SUPERVISORS OF THE COUNTY OF SAN JOAQUIN

STATE OF CALIFORNIA

RESOLUTION
R-22-215

RESOLUTION TO APPOINT CANDIDATES IN LIEU OF ELECTION
WHEREAS, Olivia Hale, Registrar of Voters, as the officer conducting the election for the following Districts, does hereby certify that, by 5 p.m. on the 83'd day prior to the day fixed for the general election that only one person filed a declaration of candidacy for the following elective offices to be filled at that election and no petitions signed by the voters for said Districts requesting that an election be conducted were presented to the Registrar of Voters office; and, WHEREAS, pursuant to Section 10515(a) of the California Elections Code, since no election was held on November 8, 2022 in the following Districts, the following named individuals shall be appointed in lieu of an election:

CITY OF LODI:

Council Member, District 1:

BANTA CARBONA IRRlGATION DISTRICT:

Board Member, Division 2:

Board Member, Division 3:

BYRON-BETHANY IRRlGATION DISTICT:

Board Member, Division V:

Board Member, Division VI:

OAKDALE IRRlGATION DISTRICT:

Board Member, Division 2:

SOUTH SAN JOAQUIN IRRlGATION DISTRICT:

Board Member, Division 2:

WOODBRIDGE IRRlGATION DISTRICT:

Board Member, Division I:

Board Member, Division 3:

Board Member, Division 4:

CENTRAL SAN JOAQUIN WATER CONSERVATION
DISTRICT:

Board Member, Division 2:

Board Member, Division 4 (2-Year Unexpired Term):

Board Member, Division 5:

Board Member, Division 6 (2-Year Unexpired Term):

Board Member, Division 7:

Resolution Template 12/2020
Alan Nakanishi
Annette Elissagaray
Mark Cardoza
Charles J. Tuso
Tom Pereira
Herman Doomenbal
Glenn Spyksma
William Stokes
Hank Van Exel
William D. Shinn
Grant Thompson
Richard V eldstra
Eugene Caffese
Anthony Chiappe
Richard Wagner
b
Packet Pg. 35
Attachment: Resolution from Board of Supervisors appointing Barton (22-45 : Resolution to accept Election Results)

NORTH SAN JOAQUIN WATER CONSERVATION
DISTRICT:

Board Member, Division 1:

Board Member, Division 4:

Board Member, Division 5:

STOCKTON EAST WATER DISTRICT:

Board Member, Division 2:

Board Member, Division 6:

David R. Simpson
Charles E Starr
Marden Wilber
Andrew Watkins
Loralee H. McGaughey
WHEREAS, Olivia Hale, Registrar of Voters, as the officer conducting the election for the following Districts, does hereby certifY that, by 5 p.m. on the 83'd day prior to the day fixed for the general election the number of candidates for director at large did not exceed the number required to be elected and no petitions signed by the voters for said Districts requesting that an election be conducted were presented to the Registrar of Voters office; and WHEREAS, pursuant to Section 10515(a) of the California Elections Code, since no election was held on November 8, 2022 in the following Districts, the following named individuals shall be appointed in lieu of an election:

CITY OF Rll'ON:

Council Member, At Large (2-Year Unexpired Term):

LOCKEFORD COMMUNITY SERVICES DISTRICT:

Board Member, At Large:

Board Member, At Large:

Board Member, At Large:

CLEMENTS RURAL FIRE PROTECTION DISTRICT:

Board Member, At Large:

EASTSIDE RURAL COUNTY FIRE PROTECTION DISTRICT:

Board Member, At Large:

Board Member, At Large:

Board Member, At Large:

Board Member, At Large (2-Year Unexpired Term):

ESCALON CONSOLIDATED FIRE PROTECTION DISTRICT:

Board Member, At Large:

Board Member, At Large:

Board Member, At Large:

FARMINGTON RURAL FIRE PROTECTION DISTRICT:

Board Member, At Large:

Board Member, At Large:

FRENCH CAMP MCKINLEY FIRE DISTRICT:

Board Member, At Large:

Board Member, At Large:

Board Member, At Large (2-Year Unexpired Term):

Board Member, At Large (2-Year Unexpired Term):

Resolution Template 12/2020
Gary Barton
Dennis W. Martin
Nina Chandler
Gary L. Gordon
Richard McCarty
Lynne Armanino
Kathleen Garcia
Martin L. Asborno
Jesse Miller
Joe Luis Camara
Mickey Schilber
ZachHogan
Cleve Latini
Chris Lemos
Philip C. George
Larry Lee
Rosemire H. Zanini
Gloria Murphy
b
Packet Pg. 36
Attachment: Resolution from Board of Supervisors appointing Barton (22-45 : Resolution to accept Election Results) LATHROP MANTECA FIRE PROTECTION DISTRICT:

Board Member, At Large:

Board Member, At Large:

LIBERTY RURAL FIRE PROTECTION DISTRICT:

Board Member, At Large:

LINCOLN RURAL COUNTY FIRE PROTECTION DISTRICT
Board Member, At Large:

Board Member, At Large:

Board Member, At Large:

MOKELUMNE RURAL FIRE DISTRICT:

Board Member, At Large:

Board Member, At Large:

MONTEZUMA FIRE PROTECTION DISTRICT:

Board Member, At Large:

TRACY RURAL COUNTY FIRE PROTECTION DISTRICT:

Board Member, At Large (2-Year Unexpired Term):

TUXEDO COUNTRY CLUB RURAL COUNTY FIRE
PROTECTION DISTRICT:

Board Member, At Large:

Board Member, At Large (2-Year Unexpired Term):

WATERLOO MORAD A RURAL COUNTY FIRE
PROTECTION DISTRICT:

Board Member, At Large:

Board Member, At. Large:

Board Member, At Large:

LINDEN COUNTY WATER DISTRICT:

Board Member, At Large:

Board Member, At Large '(2-Year Unexpired Term):

WOODBRIDGE SANITARY DISTRICT:

Board Member, At Large:

Board Member, At Large:

Board Member, At Large (2-Year Unexpired Term):

Mark Elliott
Steve Dresser
Howard Wegat, Jr
Margaret Bernier
Brent Lesovsky
Bob Bentz
Joe Valente
James "Jim" Tamura
Jeff Haclnnan
Jeff Ramsey
James E. Larson
Raymond Rudy Madrid
Ryan W. Gresham
Ralph Luchetti
Ken Vogel
Douglas E. Smith
Steven M. Lagorio
Warren Shannon
Doug Colucci
Terry Wells-Brown
THEREFORE, BE IT RESOLVED the Board of Supervisors, acting as the supervising authority of San Joaquin County, hereby accepts the appointments set forth above in the County of San Joaquin in lieu of an election; and,
BE IT FURTHER RESOLVED that each candidate is hereby declared appointed in lieu of election and the Registrar of Voters is hereby directed to issue certificates of appointment as provided by law.

Resolution Template 12/2020
b
Packet Pg. 37
Attachment: Resolution from Board of Supervisors appointing Barton (22-45 : Resolution to accept Election Results)

PAS SED AND ADOPTED
of Supervisors, to wit:

November 29 2022 , by the following vote of the Board
A YES: Villapudua, Miller, Patti, Rickman, Winn
NOES: None
ABSENT: None
ABSTAIN: None
ATTEST: RACHEL DeBORD
Clerk of the Board of Supervisors
County of San Joaquin
State of California
Resolution Template 12/2020
CHARLESiNN
Chairman, Board of Supervisors
County of San Joaquin
State of California

THE FOREGOING IS A CORRECT COPY

OF THE ORIGINAL ON FILE IN THIS OFFICE
?;;D ATTEST Novtn'~l:JU 20 2fl ' - Clerk of the Board of Super.- ors Ofthe uilty of San aqui State of California b
Packet Pg. 38
Attachment: Resolution from Board of Supervisors appointing Barton (22-45 : Resolution to accept Election Results)

1.1.A.a
Packet Pg. 39
Attachment: 2022 - 3rd Qtr (3643 : State of California) State Controller's Office
Remittance AdviceHighway Users Tax CitiesClaim Schedule: 2200112 and 2200112AIssue Date: November 08, 2022Fiscal Year: 2022-2023Collection Period: September 24, 2022 - October 23, 2022Description: Streets & Highways Code sections 2103, 2105, 2106, 2107 and 2107.5.For assistance, please contact Rhodora Bravo at 916-324-8361 or at [email protected].

City Population Section 2103 Section 2105 Section 2106 Section 2107 Section 2107 Snow
(Included in Section
2107 Amount) Section 2107.5 Gross Claim
Perform Payee by
Apportionment Claim
Adjustment Payment Amount Year To Date
Ripon City Treasurer 15,979 $9,686.20 $8,230.89 $5,344.50 $11,290.71 $0.00 $0.00 $34,552.30 $0.00 $34,552.30 $147,973.77

1.1.A.b
Packet Pg. 40
Attachment: fy2223_10hwycityra (3643 : State of California) State Controller's Office
Remittance Advice
Road Maintenance and Rehabilitation Account (RMRA) - Cities Claim Schedule: 2200125 and 2200125A
Issue Date: November 22, 2022
Fiscal Year: 2022-2023
Collection Period: October 01, 2022 - October 31, 2022
Description: Streets & Highways Code section 2032(h)(2), Road Maintenance and Rehabilitation Account allocation to cities.

For assistance, please contact John Bodolay at 916-323-2154 or at [email protected].

City Population Payment Amount Year To Date
Ripon City Treasurer 15,979 $30,732.40 $89,938.01
1 of 1

1.1.A.c
Packet Pg. 41
Attachment: rmra_cities_remit_2223_nov22 (3643 : State of California)

1.1.B.a
Packet Pg. 42
Attachment: T-MOBILE (3677 : T-MOBILE)

1.1.C.a
Packet Pg. 43
Attachment: Charter Communications (3647 : Charter Communications)

1.1.D.a
Packet Pg. 44
Attachment: Waste Management (3678 : Waste Management)

1.1.D.a
Packet Pg. 45
Attachment: Waste Management (3678 : Waste Management)
Invoice
Date
11/25/2022
Invoice #
160
Bill To
City of Ripon - General
Kevin Werner
259 N. Wilma Avenue
Ripon, CA 95366
Law Office of Thomas H. Terpstra
P.O. Box 446
Ripon, CA 95366
Tel: (209) 483-1387
Email: [email protected]
Matter #
1084-003
Total
Date Attorney Description Rate Hours Amount
Calls, emails regarding Audit letter, update and
resend.
10/27/2022 THT 295.00 221.25 0.75
Research into state and federal law re second hand
smoke from lawful cannabis use, research remedies
available to City.
10/30/2022 THT 295.00 737.50 2.5
Emails to and from client regarding permitting
ordinance for recharge stations from State of
California, check for comparable language in Muni
Code, calls, research on second hand smoke from
cannabis and potential enforcement mechanisms,
calls to Werner re same.
10/31/2022 THT 295.00 885.00 3
Review Grand Jury report, city’s proposed response,
draft revisions, review lease for Natural Path, draft
proposed lease assignment and send to client for
review.
11/1/2022 THT 295.00 1,032.50 3.5
Work on grand jury response, review title docs for
Well 13, discuss with client and order more title
docs.
11/2/2022 THT 295.00 811.25 2.75
Legal research on design-build projects, eligibility
for same; review docs from Well 14 purchase, access
easement, discuss with client.
11/3/2022 THT 295.00 885.00 3
Attend staff meeting, prep for agenda meeting with
updated task list; attend council meeting and closed
session.
11/8/2022 THT 295.00 1,032.50 3.5
Review title report, policy, review file on transaction for Well 14 land, discuss legal issues with client,
review Natural Path lease assignment, revisions by
their attorney, further work on lease assignment.
11/9/2022 THT 295.00 885.00 3
Meet with client to review pending projects, update
on Natural Path lease, call to attorney Ross Lee,
review and revise staff reports for PC meeting
tonight, follow up with client.
11/14/2022 THT 295.00 737.50 2.5

1.2.A.a
Packet Pg. 46
Attachment: City Invoices - November 2022 (3651 : Law Office of Thomas H. Terpstra) Invoice
Date
11/25/2022
Invoice #
160
Bill To
City of Ripon - General
Kevin Werner
259 N. Wilma Avenue
Ripon, CA 95366
Law Office of Thomas H. Terpstra
P.O. Box 446
Ripon, CA 95366
Tel: (209) 483-1387
Email: [email protected]
Matter #
1084-003
Total
Date Attorney Description Rate Hours Amount
Calls to and from attorney for Natural Path, research
second-hand smoke from marijuana, local ordinances
dealing with this issue, draft and send email to client re same.
11/16/2022 THT 295.00 516.25 1.75
Conference call with attorney for Natural Path re
assignment of lease, their request for “novation”,
summarize in email to Kevin.
11/17/2022 THT 295.00 368.75 1.25
Review emails on planning matter, discuss with Ken,
Kevin, brief legal research on same.
11/18/2022 THT 295.00 295.00 1
Assist staff with correspondence to applicant on land
use project, discuss with client; calls, emails to
counsel for battery storage project, discuss project
and comparison to Moss Landing project.
11/21/2022 THT 295.00 442.50 1.5
Meet with Kevin to review pending projects, discuss
Natural Path, proposed hotel project.
11/22/2022 THT 295.00 221.25 0.75
Emails to and from Nefouse, THT Jr, Katie Lucchesi
regarding how to handle last minute hearing changes,
research into procedural changes to expedite
hearings.
11/23/2022 THT 295.00 663.75 2.25
Neumiller & Beardslee's Invoice Number 333262. 220.00 220.00

$9,955.00

1.2.A.a
Packet Pg. 47
Attachment: City Invoices - November 2022 (3651 : Law Office of Thomas H. Terpstra) Invoice
Date
11/25/2022
Invoice #
171
Bill To
City of Ripon - Police Dept.

Kevin Werner
259 N. Wilma Avenue
Ripon, CA 95366
Law Office of Thomas H. Terpstra
P.O. Box 446
Ripon, CA 95366
Tel: (209) 483-1387
Email: [email protected]
Matter #
1084-004
Total
Date Attorney Description Rate Hours Amount
11/25/2022 Neumiller & Beardslee's Invoice Number 333262. 720.00 720.00 11/25/2022 Neumiller & Beardslee's Invoice Number 334555. 1,780.00 1,780.00 $2,500.00

1.2.A.a
Packet Pg. 48
Attachment: City Invoices - November 2022 (3651 : Law Office of Thomas H. Terpstra) Invoice
Date
11/25/2022
Invoice #
161
Bill To
City of Ripon - Bethany Home
Kevin Werner
259 N. Wilma Avenue
Ripon, CA 95366
Law Office of Thomas H. Terpstra
P.O. Box 446
Ripon, CA 95366
Tel: (209) 483-1387
Email: [email protected]
Matter #
1084-224
Total
Date Attorney Description Rate Hours Amount
Review JPA agreement, resolution, staff report for
LMFA hearing, call to Schroeder regarding same.
11/8/2022 THT 425.00 1,168.75 2.75
Review docs for proposed financing mechanism,
research re: City’s role and potential exposure for
defaults.
11/9/2022 THT 425.00 850.00 2
Review resolution, JPA Agreement and related
documents, discuss with client, research on CMFA
financing.
11/14/2022 THT 425.00 1,062.50 2.5
Numerous calls, research re: TEFRA hearing, JPA
and related documents, discuss transaction with R.

Haden.
11/16/2022 THT 425.00 850.00 2
Calls to and from Stubbs, Orrick attorney, R. Haden
regarding structure of bond transaction, need for
Ripon to participate in JPA, emails re same.
11/17/2022 THT 425.00 1,275.00 3
Further work on resolution, calls to and from CMFA,
Haden re same; work on revisions to staff report and
resolution.
11/18/2022 THT 425.00 850.00 2
Discuss timing of public hearing, further work on
staff report and resolution edits.
11/22/2022 THT 425.00 531.25 1.25
$6,587.50

1.2.A.a
Packet Pg. 49
Attachment: City Invoices - November 2022 (3651 : Law Office of Thomas H. Terpstra) Invoice
Date
11/25/2022
Invoice #
162
Bill To
City of Ripon - Padilla ADU
Kevin Werner
259 N. Wilma Avenue
Ripon, CA 95366
Law Office of Thomas H. Terpstra
P.O. Box 446
Ripon, CA 95366
Tel: (209) 483-1387
Email: [email protected]
Matter #
1084-402
Total
Date Attorney Description Rate Hours Amount
Numerous calls, emails to and from opposing
counsel, client, Hatch, follow up on expert retention
and related issues.
10/27/2022 THT 295.00 663.75 2.25
Numerous calls, emails regarding contractor on
Padilla ADU, further research on contractor license
issue.
10/31/2022 THT 295.00 663.75 2.25
Numerous emails and calls to and from Davies,
Hatch, Liz Forks, refine case strategy, review email
from Manteca court regarding new calendared items,
confirm with Neumiller.
11/1/2022 THT 295.00 811.25 2.75
Draft and send proposed questions for general
contractor, email to client regarding same.
11/9/2022 THT 295.00 368.75 1.25
Emails to and from opposing counsel re: premises
inspection.
11/14/2022 THT 295.00 221.25 0.75
11/16/2022 THT Emails and calls to opposing counsel. 0.5 295.00 147.50 $2,876.25

1.2.A.a
Packet Pg. 50
Attachment: City Invoices - November 2022 (3651 : Law Office of Thomas H. Terpstra)

1.2.B.a
Packet Pg. 51
Attachment: Caves & Associates (3652 : Caves & Associates) 11/17/22

1.2.C.a
Packet Pg. 52
Attachment: Invoice AR113350_SJRTD (3667 : SJRTD)
Our Mission: Connecting business and community through education, events, and advocacy to promote prosperity.

Let us know how we can continue to help your business/organization grow and thrive! Ripon Chamber of Commerce
104 South Stockton Ave
Ripon, CA 95366
209.599.7519
[email protected]
www.riponchamber.org
Invoice 5603

BILL TO
City of Ripon
259 N. Wilma Ave.

Ripon, CA 95366
DATE
12/01/2022

PLEASE PAY
$185.00

DUE DATE
12/31/2022

DATE ACTIVITY QTY RATE AMOUNT
Membership (Non-Profit) 1 185.00 185.00
TOTAL DUE $185.00
Has your address or primary contact changed? Please update below.

Organization
Name:_________________________________________
Primary Billing
Contact:________________________________________
Mailing
address:________________________________________
City, State, Zipcode:_______________________________
THANK YOU.

1.2.D.a
Packet Pg. 53
Attachment: 2023 Chamber of Commerce Invoice (3673 : Chamber of Commerce Annual Membership Fee)

1.2.E.a
Packet Pg. 54
Attachment: Price Paige (3653 : Price Paige & Company)

1.2.F.a
Packet Pg. 55
Attachment: Invoice 54936_Harris & Associates (3676 : Harris & Associates)

1.2.G.a
Packet Pg. 56
Attachment: Invoice 13_Soracco, Inc (3660 : Soracco, Inc.)

I T E M I Z E D I N V O I C E
NAME : CITY OF RIPON BILLING DATE : 11/07/2022
ADDRESS : 259 NORTH WILMA AVENUE INVOICE NO. : 22-034-01 CITY : RIPON, CA 95366 JOB NO. : 22-034
JOB NAME/LOCATION: GENERAL LAND SURVEYING SERVICES
***************************************************************************************************************************

DESCRIPTION OF SERVICE AMOUNT
*************************************************************************************************************************** WELL 14 SURVEY
PROJECT RESOURCE COORDINATION $ 85.00
CALCULATIONS 93.75
FIELD WORK – STAKES FOR FENCE & BUILDING LOCATION 350.00 PLAT DRAFTING 190.00
___________________________________________________________________________________ INVOICE TOTAL...................................................................................................................$ 718.75

THIS INVOICE IS DUE AND PAYABLE UPON RECEIPT
THANK YOU!
1121 OAKDALE ROAD, SUITE 6
MODESTO, CA 95355
PHONE: (209) 526-9724 FAX: (209) 526-0472
11/07/2022

1.2.H.a
Packet Pg. 57
Attachment: Invoice 22-034-01_Aspen Survey Co., Inc (3669 : Aspen Survey Company, Inc.)

1.2.I.a
Packet Pg. 58
Attachment: Invoice 20-622-03-20_LDA (3670 : LDA)

1.2.J.a
Packet Pg. 59
Attachment: Invoice 2006370_Stantec (3672 : Stantec Consulting Services, Inc.)

1.2.J.a
Packet Pg. 60
Attachment: Invoice 2006370_Stantec (3672 : Stantec Consulting Services, Inc.) MEMO
To: Honorable City Council
From: Kevin Werner, City Engineer
Date: 12/13/2022
Subject: Invoice 4246 & 4250 - Vaughan Construction
RECOMMENDED ACTION:

Council to approve payment for Invoice #4246 in the amount of $10,996.00 and Invoice #4250 in the amount of $4,944.00.

BACKGROUND:

In connection with the recent ordinance update to Chapter 12.16 “Sidewalk Repair, Maintenance or Replacement” of the Ripon Municipal Code, staff requested proposals from Contractors to provide maintenance services to repair and replace sidewalk trip hazards. Vaughan Construction submitted the lowest proposal to perform this work.

On July 9, 2019, City Council approved the maintenance contract with Vaughan Construction (cost not to exceed $50,000.00) to remove and replace sidewalk trip hazards.

On October 13, 2020, City Council approved the 1st Amendment to the maintenance contract with Vaughan Construction with a not to exceed amount of $50,000.00.

DISCUSSION/ANALYSIS:

Below is a summary of Sidewalk Trip Hazards from the period of July 1, 2019 to November 30, 2022.

Responsible Party
Complete
2019
Complete
2020
Complete
2021
Complete
2022
Pending
Completion
City 7 6 4 8 0
Homeowner/Utility Co. 6 16 5 4 14
TOTALS 13 22 9 12 14
FISCAL IMPACT:

Invoice #4246 in the amount of $10,996.00 and Invoice #4250 in the amount of $4,944.00 includes payment for 5 completed sites paid for through the Street & Road Fund. Of these sites, 4 sites for a total amount of $14,777.00 are the City’s responsibility, and 1 site for a total amount of $1,163.00 is the homeowner’s responsibility, and the homeowner has agreed in writing to reimburse the City for the repair cost.

1.2.K.a
Packet Pg. 61
Attachment: Staff Report Vaughan 2022.12.13 (3671 : Vaughan Construction) Invoice
Date
11/9/2022
Invoice #
4246
Bill To
City of Ripon
259 N. Wilma Ave
Ripon, CA 95366
Ship To
VAUGHAN Construction
4701 Fig Avenue
Manteca, CA 95337
P.O. Number Terms
Due on receipt
Rep Ship
11/9/2022
Via F.O.B. Project
22-337 Sidewalk Repairs
Total
Quantity Item Code Description U/M Price Each Amount
Site Concrete 1694 4th 4,471.00 4,471.00
Site Concrete 1694 4th (#2) 1,568.00 1,568.00
Site Concrete Jack Tone between Harvest and Canal 3,794.00 3,794.00 Site Concrete 282 Boesch 1,163.00 1,163.00
$10,996.00
11/30/22

1.2.K.b
Packet Pg. 62
Attachment: Invoice 4246_Vaughan Construction (3671 : Vaughan Construction) Invoice
Date
11/30/2022
Invoice #
4250
Bill To
City of Ripon
259 N. Wilma Ave
Ripon, CA 95366
Ship To
VAUGHAN Construction
4701 Fig Avenue
Manteca, CA 95337
P.O. Number Terms
Due on receipt
Rep Ship
11/30/2022
Via F.O.B. Project
22-337 Sidewalk Repairs
Total
Quantity Item Code Description U/M Price Each Amount
City of Ripon
Sidewalk Repairs
Site Concrete Jack Tone Canal and Harvest #2 with box 4,944.00 4,944.00 $4,944.00
11/30/22

1.2.K.c
Packet Pg. 63
Attachment: Invoice 4250_Vaughan Construction (3671 : Vaughan Construction) City Council
259 N. Wilma Avenue
Ripon, CA 95366
MEMO
To: Honorable City Council
From: Lisa Roos, City Clerk & Finance Director
Date: 12/13/2022
Subject: Money Purchase Thrift Pension Plan Statements and Audit RECOMMENDED ACTION:

This resolution accepts the City of Ripon Money Purchase Thrift Plan Financial Statements and Independent Auditor’s Report June 30, 2022 and 2021, prepared by Price Paige & Company Accountancy Corporation.

Attachments:

1. 2022.06.30 City of Ripon Money Purchase Thrift Pension Plan - Audit Communication Letter

2. 2022.06.30 City of Ripon Money Purchase Thrift Pension Plan - Financial Statements

1.3.B
Packet Pg. 64
RESOLUTION NO. 22-46

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

RIPON ACCEPTING THE CITY OF RIPON MONEY

PURCHASE THRIFT PENSION PLAN FINANCIAL

STATEMENTS AND INDEPENDENT AUDITOR'S REPORT
JUNE 30, 2022 AND 2021
WHEREAS, the City of Ripon Independent Auditors’ Report of the Money Purchase Thrift Pension Plan for June 30, 2022 and 2021 has now been completed and filed with the City of Ripon; and
WHEREAS, Price Paige & Company Accountancy Corporation has now completed its audit of the form and content of the information included in the financial statements in accordance with generally accepted auditing standards.

NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of Ripon, that the City of Ripon does hereby accept the financial statement and Independent Auditors’ Report of the Money Purchase Thrift Pension Plan for June 30, 2022 and 2021, by Price Paige & Company Accountancy Corporation, the independent certified public accountant employed by the City of Ripon to audit the financial records.

PASSED AND ADOPTED at a regular meeting of the City Council of the City of Ripon this 13th day of December, 2022, by the following vote:

RESULT: ADOPTED AS AMENDED BY CONSENT VOTE [UNANIMOUS]
MOVER: Leo Zuber, Vice Mayor
SECONDER:Daniel de Graaf, Council Member
AYES: Restuccia, Zuber, de Graaf, Barton, Uecker

THE CITY OF RIPON,
A Municipal Corporation
By ________________________________
MICHAEL RESTUCCIA, Mayor
ATTEST:

By: ___________________________
LISA ROOS, City Clerk

1.3.B
Packet Pg. 65
October 26, 2022
To the City Council of the
City of Ripon, California
We have audited the financial statements of the City of Ripon Money Purchase Thrift Pension Plan (the Plan) for the year ended June 30, 2022. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our letter to you dated May 4, 2022.

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

Significant Audit Matters
Qualitative Aspects of Accounting Practices
Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the Plan are described in Note 1 to the financial statements. No new accounting policies were adopted and the application of existing policies was not changed during 2022. We noted no transactions entered into by the Plan during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period.

Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. There were no such estimates affecting the Plan’s financial statements.

The financial statement disclosures are neutral, consistent, and clear.

Difficulties Encountered in Performing the Audit
We encountered no significant difficulties in dealing with management in performing and completing our audit.

Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management.

Management has corrected all such misstatements. In addition, none of the misstatements detected as a result of audit procedures and corrected by management were material, either individually or in the aggregate, to the Plan’s financial statements taken as a whole.

Disagreements with Management
For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor’s report. We are pleased to report that no such disagreements arose during the course of our audit.

Management Representations
We have requested certain representations from management that are included in the management representation letter dated October 26, 2022.

2022.06.30 City of Ripon Money Purchase Thrift Pension Plan - Audit Communication Letter

1.3.B.a
Packet Pg. 66
Attachment: 2022.06.30 City of Ripon Money Purchase Thrift Pension Plan - Audit Communication Letter (22-46 : Money Purchase Thrift Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a “second opinion” on certain situations. If a consultation involves application of an accounting principle to the Plan’s financial statements or a determination of the type of auditor’s opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants.

Other Audit Findings or Issues
We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the Plan’s auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention.

We did not identify any additional significant risks of material misstatement as part of our audit planning, other than those that were already communicated to you in our engagement letter. Please note that the identification of significant risks of material misstatement does not necessarily indicate that there were instances of errors or omissions. These are areas that are considered higher risk, in our professional judgment.

Restriction on Use
This information is intended solely for the information and use of the City of Ripon’s City Council and management of the Plan and is not intended to be, and should not be, used by anyone other than these specified parties.

Very truly yours,
2022.06.30 City of Ripon Money Purchase Thrift Pension Plan - Audit Communication Letter

1.3.B.a
Packet Pg. 67
Attachment: 2022.06.30 City of Ripon Money Purchase Thrift Pension Plan - Audit Communication Letter (22-46 : Money Purchase Thrift

CITY OF RIPON

MONEY PURCHASE THRIFT PENSION PLAN

FINANCIAL STATEMENTS
AND
INDEPENDENT AUDITOR’S REPORT

FOR THE YEARS ENDED
JUNE 30, 2022 AND 2021
2022.06.30 City of Ripon Money Purchase Thrift Pension Plan - Financial Statements

1.3.B.b
Packet Pg. 68
Attachment: 2022.06.30 City of Ripon Money Purchase Thrift Pension Plan - Financial Statements (22-46 : Money Purchase Thrift Pension Plan

CITY OF RIPON

MONEY PURCHASE THRIFT PENSION PLAN
JUNE 30, 2022 AND 2021

TABLE OF CONTENTS
Page
Independent Auditor’s Report ..................................................................................................................... 1 Financial Statements
Statements of Fiduciary Net Position −
Pension Trust Fund ............................................................................................................................ 3 Statements of Changes in Fiduciary Net Position −
Pension Trust Fund ............................................................................................................................ 4 Notes to the Financial Statements .............................................................................................................. 5 2022.06.30 City of Ripon Money Purchase Thrift Pension Plan - Financial Statements

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Attachment: 2022.06.30 City of Ripon Money Purchase Thrift Pension Plan - Financial Statements (22-46 : Money Purchase Thrift Pension Plan 1 INDEPENDENT AUDITOR’S REPORT
To the Honorable Mayor and
Members City Council of the
City of Ripon, California
Opinion
We have audited the accompanying financial statements of the City of Ripon Money Purchase Thrift Pension Plan (the Plan), which comprise the statements of fiduciary net position – pension trust fund and the statements of changes in fiduciary net position – pension trust fund as of and for the years ended June 30, 2022 and 2021, and the related notes to the financial statements, which collectively comprise the City of Ripon Money Purchase Thrift Plan’s financial statements as listed in the table of contents.

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the City of Ripon Money Purchase Thrift Pension Plan as of June 30, 2022 and 2021, and the respective changes in fiduciary net position for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City of Ripon Money Purchase Thrift Pension Plan, and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

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

In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City of Ripon Money Purchase Thrift Pension Plan’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.
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Attachment: 2022.06.30 City of Ripon Money Purchase Thrift Pension Plan - Financial Statements (22-46 : Money Purchase Thrift Pension Plan 2 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 opinion. 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 generally accepted auditing standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with generally accepted auditing standards, we:
 Exercise professional judgment and maintain professional skepticism throughout the audit.  Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
 Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City of Ripon Money Purchase Thrift Pension Plan’s internal control. Accordingly, no such opinion is expressed.
 Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
 Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City of Ripon Money Purchase Thrift Pension Plan’s ability to continue as a going concern for a reasonable period of time.

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

Required Supplementary Information
Management has omitted the management’s discussion and analysis that accounting principles generally accepted in the United States of America require to be presented to supplement the financial statements.

Such missing information, although not a part of the financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the financial statements in an appropriate operational, economic, or historical context. Our opinions on the financial statements are not affected by this missing information.

Clovis, California
October 26, 2022
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Attachment: 2022.06.30 City of Ripon Money Purchase Thrift Pension Plan - Financial Statements (22-46 : Money Purchase Thrift Pension Plan The accompanying notes are an integral part of these financial statements. 3 CITY OF RIPON

MONEY PURCHASE THRIFT PENSION PLAN
STATEMENTS OF FIDUCIARY NET POSITION −

PENSION TRUST FUND
JUNE 30, 2022 AND 2021
2022 2021
ASSETS
Cash and cash equivalents 2,061,769 $ 2,292,547 $
U.S. government securities 981,712 513,442
Corporate obligations 654,246 434,878
Mutual funds 8,413,775 8,544,259
Common and preferred stocks 1,108,640 2,651,547
Real estate investment trust 232,807 274,917
Total cash and investments 13,495,059 14,669,480
Receivables:

Participant notes receivable 94,664 131,130
Contributions receivable 33,750 32,598
Other receivable - 7,438
Total assets 14,840,646 13,623,473

LIABILITIES
Unearned revenue - 11,464

NET POSITION
Restricted for pensions $ 14,829,182 13,623,473 $
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Attachment: 2022.06.30 City of Ripon Money Purchase Thrift Pension Plan - Financial Statements (22-46 : Money Purchase Thrift Pension Plan The accompanying notes are an integral part of these financial statements. 4 CITY OF RIPON

MONEY PURCHASE THRIFT PENSION PLAN
STATEMENTS OF CHANGES IN FIDUCIARY NET POSITION −

PENSION TRUST FUND
FOR THE YEARS ENDED JUNE 30, 2022 AND 2021
2022 2021
Additions to net position attributed to:

Investment income:

Net appreciation (depreciation) in the fair
value of investments (1,830,169) $ 2,856,713 $
Interest 6,515 8,496
Dividends 252,799 198,275
Contributions:

Employer 489,720 497,385
Employee 406,171 406,315
Total additions (674,820) 3,967,040
Deductions from net position attributed to:

Benefits paid to participants 497,625 3,506,173
Administration 18,805 33,264
Total deductions 3,524,978 530,889
Changes in net position 442,062 (1,205,709)
Total net position - beginning of year 14,387,120 14,829,182 Total net position - end of year $ 14,829,182 13,623,473 $ 2022.06.30 City of Ripon Money Purchase Thrift Pension Plan - Financial Statements

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Attachment: 2022.06.30 City of Ripon Money Purchase Thrift Pension Plan - Financial Statements (22-46 : Money Purchase Thrift Pension Plan

CITY OF RIPON

MONEY PURCHASE THRIFT PENSION PLAN

NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022 AND 2021
5 NOTE 1 – PLAN DESCRIPTION
The financial statements of the City of Ripon Money Purchase Thrift Pension Plan (the Plan), a singleemployer defined contribution plan, have been prepared in conformity with accounting principles generally accepted in the United States of America as applied to fiduciary activities, and in accordance with the Plan agreement.

The following description of the Plan provides only general information. Participants should refer to the Plan agreement for a more complete description of the Plan’s provisions. The Plan is sponsored by the City of Ripon, California (the City).

General
The Plan covers all permanent, full-time employees, excluding public safety employees, of the City who have completed six consecutive months of employment. As of June 30, 2022, there were 67 plan members. Plan provisions and contribution requirements are established and may be amended by the City Council of the City of Ripon. The Plan is subject to the provisions of Government Code Section 7504. The Plan is not subject to the provisions of the Employee Retirement Income Security Act of 1974 (ERISA) as ERISA does not apply to government sponsored plans. Under the Internal Revenue Code, the Plan meets the requirements of Section 401(a) and is exempt from federal income tax under Section 510(a).

The City has the right under the Plan provisions to terminate the Plan by delivering to the trustee and administrator written notice of such termination. In the event of plan termination, participants will become 100% vested in their accounts.

Employee Contributions
Eligible employees can elect to defer 5% of their compensation to the Plan. The Plan allows additional employee elective contributions up to 6.6% of annual compensation.

Employer Contributions
The City makes contributions to the Plan equal to 10% of the total compensation, excluding overtime, of all participants in the Plan under the mandatory provision and up to 3.3% of the qualified employee’s annual compensation under the voluntary provision.

The City entered into a Memorandum of Understanding with the Union representing its employees which requires the City to “pick up” the 5% employee contribution referenced above. All such contributions are designated as employee contributions and are fully vested.

Participant Accounts
In accordance with the trust agreement, each member directs the investments held in his/her individual account. The participants’ accounts are held by a corporation-administered trust fund.

Vesting
Participants are immediately vested in their contributions plus actual earnings thereon. Vesting in the City contributions under the mandatory provision and earnings thereon is based on years of continuous service. A member is 100% vested after six years of credited service. Participants are fully vested in the City contributions under the voluntary provision and earnings thereon. 2022.06.30 City of Ripon Money Purchase Thrift Pension Plan - Financial Statements

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Attachment: 2022.06.30 City of Ripon Money Purchase Thrift Pension Plan - Financial Statements (22-46 : Money Purchase Thrift Pension Plan

CITY OF RIPON

MONEY PURCHASE THRIFT PENSION PLAN

NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022 AND 2021
6 NOTE 1 – PLAN DESCRIPTION (Continued)
Payment of Benefits
Upon termination of service or attainment of earliest retirement age of 55, a participant may elect to receive the value of the account under one of the methods as described in the Plan.

The City contribution for, and interest forfeited by, employees who leave employment before six years of service are redistributed to all participants based on salary and vesting levels.

Participant Notes Receivable
The Plan provides for loans to participants which are secured by their vested account balances and can be no greater than the lesser of 50% of the participant’s vested account balance or $50,000. The loans are secured by the balance in the participant’s account and bear interest at rates which are commensurate with local prevailing rates as determined by the Plan administrator. Principal and interest are paid ratably through payroll deductions.

Expenses
Plan administrator charges are paid by the City of Ripon. Investment related expenses are paid from the Plan assets.

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis of Accounting
The financial statements of the Plan are prepared on the accrual basis of accounting.

Investment Valuation and Income Recognition
The Plan’s investments are reported at fair value. Securities traded on national exchanges are valued at the last reported sales price. The Plan’s investments are held in trust by Bank of Stockton.

Purchases and sales of securities are recorded on a trade-date basis. Interest and dividend income are recorded on the accrual basis.

Fair Market Value of Financial Instruments
Unless otherwise noted, the carrying value of financial instruments, including investments, receivables and liabilities, approximate fair value due to the short-term maturities of these instruments.

Notes Receivable from Participants
Loans to participants are reported at their unpaid balances plus any accrued but unpaid interest.

Payments of Benefits
Benefits are recorded when paid.
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Attachment: 2022.06.30 City of Ripon Money Purchase Thrift Pension Plan - Financial Statements (22-46 : Money Purchase Thrift Pension Plan

CITY OF RIPON

MONEY PURCHASE THRIFT PENSION PLAN

NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022 AND 2021
7 NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Estimates
The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires the Plan administrator to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results may differ from the estimates.

Budgetary Accounting
The Plan does not utilize formal budget procedures and is not required to adopt such procedures by law.

Accordingly, budgetary comparison information is not required or presented.

Reporting Entity
The Plan, governed by the Retirement Board, is considered an independent entity. Plan management considered all potential component units for inclusion in the reporting entity by applying the criteria set forth in accounting principles generally accepted in the United States of America. The Plan concluded that there were no potential component units which should be included in the reporting entity.

NOTE 3 – FAIR VALUE MEASUREMENTS
The Plan’s investments are reported at fair value in the accompanying statements of fiduciary net position – pension trust fund. The methods used to measure fair value may produce an amount that may not be indicative of net realizable value or reflective future fair values. Furthermore, although the Plan believes its valuation methods are appropriate and consistent with other market participants, the use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different fair value measurement at the reporting date.

The fair value measurement accounting literature establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. This hierarchy consists of three broad levels:

Level 1 inputs consist of unadjusted quoted prices in active markets for identical assets and have the highest priority; Level 2 inputs are from other than quoted prices included in Level 1 that are observable for the asset or liability, either directly or indirectly; and Level 3 inputs are unobservable and have the lowest priority. The Plan uses appropriate valuation techniques based on the available inputs to measure the fair value of its investments. When available, the Plan measures fair value using Level 1 inputs because they generally provide the most reliable evidence of fair value. Level 3 inputs were used only when Level 1 or Level 2 inputs were not available.

Following is a description of the valuation methodologies used for Level 2 assets measured at fair value.

There have been no changes in the methodologies used at June 30, 2022.

Corporate obligations and government securities are valued at fair value. The market approach is used to value these assets which uses prices and other relevant information generated by market transactions involving identical or comparable assets, liabilities, or a group of assets and liabilities, such as a business.

Mutual funds and Real Estate Investment Trusts (REITs) are valued at the daily closing prices as reported by the fund. These funds are required to publish their daily net asset value (NAV) and to transact at the price. NAV is calculated by dividing the value of the net assets of the fund by the total number of outstanding shares of the fund. The mutual funds and REITs held by the Plan are deemed to be actively traded.
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Attachment: 2022.06.30 City of Ripon Money Purchase Thrift Pension Plan - Financial Statements (22-46 : Money Purchase Thrift Pension Plan

CITY OF RIPON

MONEY PURCHASE THRIFT PENSION PLAN

NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022 AND 2021
8 NOTE 3 – FAIR VALUE MEASUREMENTS (Continued)
The following tables set forth, by level within the fair value hierarchy, the Plan’s investments at fair value as of June 30, 2022:

Level 1 Level 2 Level 3 Total
U.S. government securities $ 981,712 - $ $ 981,712 - $
Corporate obligations 654,246 - 654,246 -
Mutual funds 8,413,775 - 8,413,775 -
Common and preferred stock 1,108,640 - 1,108,640 -
Real estate investment trust 274,917 - - 274,917
Total $ 10,324,650 1,108,640 $ - $ 11,433,290 $
Assets held at Fair Value
The following tables set forth, by level within the fair value hierarchy, the Plan’s investments at fair value as of June 30, 2021:

Level 1 Level 2 Level 3 Total
U.S. government securities $ 513,442 - $ $ 513,442 - $
Corporate obligations 434,878 - 434,878 -
Mutual funds 8,544,259 - 8,544,259 -
Common and preferred stock 2,651,547 - 2,651,547 -
Real estate investment trust 232,807 - - 232,807
Total $ 9,725,386 2,651,547 $ - $ 12,376,933 $
Assets held at Fair Value
NOTE 4 – INVESTMENTS
There following investments held by the plan were in excess of 5% of the Plan’s net position during the year ended June 30, 2022.

Issuer Investment Type
Reported
Amount
iShares: S&P 500 INDEX Mutual Funds $ 2,135,373
iShares Floating Rate Bond ETF Mutual Funds $ 1,090,253 Vanguard Short-Term Inflation-Protected
Securities Index Fund U.S. Government Security $ 979,495 There were no investments held by the plan that were in excess of 5% of the Plan’s net position during the year ended June 20, 2021.

Investment income results from each participant’s self-directed account. Investment income by major asset category is provided in the trustee reports.
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Attachment: 2022.06.30 City of Ripon Money Purchase Thrift Pension Plan - Financial Statements (22-46 : Money Purchase Thrift Pension Plan

CITY OF RIPON

MONEY PURCHASE THRIFT PENSION PLAN

NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022 AND 2021
9 NOTE 5 – RISKS AND UNCERTAINTIES
The Plan invests in various investment securities. Investment securities are exposed to various risks such as interest rate, market, and credit risks. Due to the level of risk associated with certain investment securities, it is at least reasonably possible that changes in the values of investment securities will occur in the near term and that such changes could materially affect participants’ account balances and the amounts reported in the statement of fiduciary net position – pension trust fund.

NOTE 6 – RELATED PARTY AND PARTY-IN-INTEREST TRANSACTIONS The Third-Party Administrator of the Plan and the Trust holding plan assets provide various services to the Plan and receive compensation and other fees for these services and, therefore, qualify as parties-ininterest. Total fees and commissions paid to these parties-in-interest totaled $111,615 and $103,061 for the years ended June 30, 2022 and 2021, respectively.
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Attachment: 2022.06.30 City of Ripon Money Purchase Thrift Pension Plan - Financial Statements (22-46 : Money Purchase Thrift Pension Plan City Council
259 N. Wilma Avenue
Ripon, CA 95366
MEMO
To: Honorable City Council
From: Daniel Sauer, Lieutenant
Date: 12/13/2022
Subject: Grant Application - San Joaquin Valley Air Pollution Control - PD RECOMMENDED ACTION:

Approve the resolution authorizing the Ripon Police Department to submit a grant application to the San Joaquin Valley Air Pollution Control District public benefit grant program for the purchase of one police department alternative fuel vehicle.

BACKGROUND:

The purpose of this program is to fund the purchase of new electric, plug-in hybrid, or alternative fuel vehicles for public agencies to promote clean air alternative-fuel technologies and the use of low-or zero-emission vehicles in public fleets.

DISCUSSION/ANALYSIS:

The Ripon Police Department wishes to apply for the San Joaquin Valley Air Pollution Control District Alternative Fuel Vehicle Purchase Program. All projects will be considered on a firstcome, first-serve basis. The grant is to provide public agencies, as defined by Government Code section 6252, with new electric, plug-in hybrid, or alternative fuel vehicles.

The Police Department is proposing that these funds be used to purchase a 2022 Hyundai Santa Fe Plug-In Hybrid. The vehicle could ultimately replace an aging gas vehicle in our fleet used for our Volunteers in Police Services (VIPS).

The City may be able to receive up to $20,000 in grant funds for the alternative-fuel vehicle that replaces a gas vehicle. The cost of the vehicle that exceeds the grant amount would be funded by the City’s “General Capital – Department Fund”.

FISCAL IMPACT:

The total cost of the vehicle is estimated to be $37,290, which would be offset by $20,000 of grants if the Ripon Police Department received the maximum funding. The City responsibility

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would not exceed $17,290, which would be funded from the “General Capital – Department Fund”. Current projected balance at the end of Fiscal Year 2022-23 in this fund is $1.2 million.

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RESOLUTION NO. 22-47

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

RIPON AUTHORIZING THE RIPON POLICE DEPARTMENT

TO SUBMIT A GRANT APPLICATION TO THE SAN

JOAQUIN COUNTY AIR POLLUTION CONTROL DISTRICT

PUBLIC BENEFIT GRANT PROGRAM FOR THE PURCHASE

OF ALTERNATIVE FUEL VEHICLES
WHEREAS, the San Joaquin Valley Air Pollution Control District provides grants for the purchase of alternative fuel vehicle and;
WHEREAS, the San Joaquin Valley Air Pollution Control District permits applications be made to participate in the Alternative Fuel Vehicle Purchase Program and to enter into an agreement to receive a grant; and
WHEREAS, the Ripon Police Department has need for alternative fuel vehicles; and WHEREAS, the Ripon Police Department desires to apply for $20,000 under the San Joaquin Valley Air Pollution Control District Public Benefit Grant Program; and WHEREAS, the Ripon City Council determines that the use of matching funds are approved.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Ripon that the Ripon Police Department can apply for these grant funds.

PASSED AND ADOPTED at a regular meeting of the City Council of the City of Ripon this 13th day of December, 2022, by the following vote:

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RESULT: ADOPTED AS AMENDED BY CONSENT VOTE [UNANIMOUS]
MOVER: Leo Zuber, Vice Mayor
SECONDER:Daniel de Graaf, Council Member
AYES: Restuccia, Zuber, de Graaf, Barton, Uecker

THE CITY OF RIPON,
A Municipal Corporation
By ________________________________
MICHAEL RESTUCCIA, Mayor
ATTEST:

By: ___________________________
LISA ROOS, City Clerk

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City Council
259 N. Wilma Avenue
Ripon, CA 95366
MEMO
To: Honorable City Council
From: Ken Zuidervaart, Planning Director
Date: 12/13/2022
Subject: Meadowood Development Agreement - Amendment No. 1 RECOMMENDED ACTION:

Should the City Council agree with Staff’s recommendation, the following motion would be appropriate:
“The City Council approves the First Amendment to the Meadowood Development Agreement, and directs staff to process and record the appropriate documents to facilitate the amendment.” BACKGROUND:

Section 4 of all City of Ripon development agreements (“Timing of Development”) acts as a performance clause for all approved development agreements. This section provides an owner/developer three (3) years to commence construction on their project or else the development agreement will be in default and automatically terminate. This section also provides an owner/developer an option to request a one time 1-year extension regarding this performance clause as approved by City Council.

In October of 2021, the owner/developer requested and received a 1-year time extension regarding this performance clause, essentially extending their performance deadline until December 31, 2022.

Staff received another request from the current owner/developer of the Meadowood residential subdivision project asking for an additional 1-year extension on the performance expiration date as outlined in Exhibit C section 4 (Conditions of Approval) in the final executed development agreement. Pursuant to the executed development agreement, only one 1-year extension may be requested and granted which was approved last year.

DISCUSSION/ANALYSIS:

After discussing the matter internally, staff is recommending amending the language in Exhibit

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C, section 4 (Timing of Development) to allow owners/developers additional time to commence construction on their projects. Staff has observed with many projects that it has become increasing more difficult for projects to work through all the requirements to get their projects moving, therefore believe the suggested amendment provides both the owners/developers and City Council the most flexibility and discretion.

FISCAL IMPACT:

N/A
Attachments:

1. Meadowood Amendment 1

2. Redlined Version - DA amendment #1

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1 RECORDING REQUESTED BY AND
WHEN RECORDED RETURN TO:

City of Ripon
c/o Jane Kilgore,
Deputy City Clerk
259 N. Wilma Avenue
Ripon, CA 95366

FIRST AMENDMENT TO DEVELOPMENT AGREEMENT
(MEADOWOOD)
This First Amendment to Development Agreement (“First Amendment”) is made and entered into this 13th day of December, 2022, between the City of Ripon, a Municipal Corporation (“City”), and Dasco Greenwood, LLC a California Limited Liability Company (“Owner/Developer”). It is made with respect to the facts and circumstances set forth in the Recitals.

RECITALS
A. On or about February 13, 2018, the City of Ripon (“City”) and Owner/Developer entered into a Development Agreement for the development of certain real property in the City of Ripon (the “Subject Property”) which was recorded on July 3, 2018, as instrument No. 2018- 074286, Official Records of San Joaquin County, California, referred to as the “Development Agreement”;
B. Owner/Developer and City have agreed to amend the Development Agreement, to amend the Timing of Development provisions of the project in the Development Agreement.

C. The City finds and declares that this First Amendment is consistent with the goals, policies, and objectives of the Ripon General Plan, as well as all other ordinances, policies and

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Attachment: Meadowood Amendment 1 (3639 : Meadowood Development Agreement - Amendment No. 1) 2 standards of the City.

D. The City further finds and declares that the requirements of the California Environmental Quality Act have been satisfied declaring the Meadowood project exempt from CEQA review pursuant to the CEQA Guidelines Section 15182, based on the following:
 The Meadowood subdivision project is conforming to the NPSP as required by CEQA Guidelines Section 15182, including land use objectives and designations.  The Project is within the scope of projects considered in the NPSP EIR, the EIR adequately analyzes all potential environmental impacts of the Meadowbrook subdivision project, and the EIR provides adequate mitigation measures for significant environmental impacts.
 Pursuant to CEQA Guidelines Section 15162, the Meadowood subdivision project does not involve any environmental impacts that were not previously identified and analyzed in the NPSP EIR.
 Pursuant to CEQA Guidelines Section 15162, the Meadowood subdivision project does not increase the severity of any environmental impacts previously identified and analyzed in the NPSP EIR.
 Pursuant to CEQA Guidelines Section 15162, the Meadowood subdivision project does not require any mitigation measures other than those described in the NPSP EIR.  As the Meadowood subdivision project does not meet any of the criteria set forth in CEQA Guidelines Section 15162, no additional environmental is required.

NOW, THEREFORE, IT IS AGREED AS FOLLOWS:

1. AMENDMENT OF EXHIBIT “C” OF THE AGREEMENT (SECTION 4.) Section 4 (Timing of Development), is hereby amended to read in full as follows:

4. Timing of Development:

It is understood and agreed by the Owner/Developer that in the event that the project’s “Subdivision Improvement Agreement” is not executed by the end of calendar year 2023, the Owner/Developer will be in default and the Development Agreement and Tentative Map shall be automatically terminated, without the need for any further action by the City, and the City may record a Notice of Termination or similar instrument.

Notwithstanding the preceding sentence, the Owner/Developer may file written

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Attachment: Meadowood Amendment 1 (3639 : Meadowood Development Agreement - Amendment No. 1) 3 requests for one-year extensions of this expiration date for the duration of the 10 year development agreement, provided such requests are filed no later than October 1st of each year. The City Council may grant or deny such extension in its sole discretion.

2. Other Terms and Condition Unaffected. Except as amended by this First Amendment, all other terms and conditions of the Development Agreement shall remain in full force and effect, and shall not be deemed modified or waived by this First Amendment.

CITY OF RIPON
_______ Date: ______________________________
MICHAEL RESTUCCIA, Mayor
Attest: Date: ______________________________
LISA ROOS, City Clerk

DEVELOPER
Dasco Greenwood, LLC, a California Limited Liability Company By:

Name: Date _______________________
Title: _____________________

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Attachment: Meadowood Amendment 1 (3639 : Meadowood Development Agreement - Amendment No. 1) Redlined Version

4. Timing of Development:

It is understood and agreed by the Owner/Developer that in the event that the project’s “Subdivision Improvement Agreement” development permit is not executed by the end of calendar and construction of the project has not commenced at the end of calendar year 20231, the Owner/Developer will be in default and the Development Agreement and Tentative Map shall be automatically terminated, without the need for any further action by the City, and the City may record a Notice of Termination or similar instrument.

Notwithstanding the preceding sentence, the Owner/Developer may file a written requests for a one-year extensions of this expiration date for the duration of the 10 year development agreement, provided such requests areis filed no later than October 1st of each year., 2021.

The City Council may grant or deny such extension in its sole discretion.

Formatted: Superscript

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Attachment: Redlined Version - DA amendment #1 (3639 : Meadowood Development Agreement - Amendment No. 1) City Council
259 N. Wilma Avenue
Ripon, CA 95366
MEMO
To: Honorable City Council
From: Kevin Werner, City Administrator
Date: 12/13/2022
Subject: Ripon Christian Bus Barn & Maintenance Facility PIA

RECOMMENDED ACTION
Approve the Project Improvement Agreement between the City of Ripon and Ripon Christian Schools required for the development of the Ripon Christian Bus Barn & Maintenance Facility Project and authorize the Mayor to sign for recording.

BACKGROUND
Ripon Christian Schools is proposing to construct a 6,000 square foot pole barn building for bus storage and maintenance at 775 Frontage Road.

On August 15, 2022, the Planning Commission approved the Ripon Christian School Bus Maintenance and Storage Facility project. As part of the conditions of approval, Ripon Christian Schools is required to enter into a Project Improvement Agreement with the City of Ripon that incorporates all work planned in the public right-of-way and provide the necessary improvement security associated with this work.

DISCUSSION/ANALYSIS
As part of this project, Ripon Christian Schools is required to complete the following improvements within the public right-of-way:
 Installation of asphalt paving, curb, gutter, and sidewalk along the property frontage.  Cape sealing the full street width along the property frontage and replacing striping, as required by the City Engineer.
 Installation of one streetlight.

Staff is recommending the City Council approve the attached Project Improvement Agreement between the City of Ripon and Ripon Christian Schools. All required submittals and development fees have been received.

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Packet Pg. 89

FISCAL IMPACT
None.

Attachments:

1. PIA_Ripon Christian Bus Barn & Maintenance Facility

2. Exhibit A_UP22-55 Approval

3. Exhibit B_Cost Estimate

1.4.B
Packet Pg. 90

1.4.B.a
Packet Pg. 91
Attachment: PIA_Ripon Christian Bus Barn & Maintenance Facility (3659 : Ripon Christian Bus Barn & Maintenance Facility PIA)

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Attachment: PIA_Ripon Christian Bus Barn & Maintenance Facility (3659 : Ripon Christian Bus Barn & Maintenance Facility PIA)

1.4.B.a
Packet Pg. 93
Attachment: PIA_Ripon Christian Bus Barn & Maintenance Facility (3659 : Ripon Christian Bus Barn & Maintenance Facility PIA)

1.4.B.a
Packet Pg. 94
Attachment: PIA_Ripon Christian Bus Barn & Maintenance Facility (3659 : Ripon Christian Bus Barn & Maintenance Facility PIA)

1.4.B.a
Packet Pg. 95
Attachment: PIA_Ripon Christian Bus Barn & Maintenance Facility (3659 : Ripon Christian Bus Barn & Maintenance Facility PIA) August 17, 2022
MGR, LLC – Randy Eskes
775 Frontage Road
Ripon, CA 95366
Ripon Christian Schools
435 Maple Avenue
Ripon, CA 95366
Re: Conditional Use Permit (UP22-55) – 775 Frontage Road for Ripon Christian School The City of Ripon Planning Commission on August 15, 2022 took the following action on your application:

Motion to approve the Ripon Christian bus maintenance and storage facility Use Permit UP22-55, based on the findings and subject to the conditions of the staff report and with the condition that traffic signage be added as approved by the Ripon Police Chief.

RESULT: ADOPTED [UNANIMOUS]
MOVER: Dave Collins, Commissioner
SECONDER: George Saljian, Commissioner
AYES: Saljian, Stevenson, West, Van Essen, Collins
Findings:

1. The proposed use is consistent with the goals, policies, standards, and maps of the General Plan, any applicable Master Plan, Specific Plan, Special Purpose Plan, and any other applicable plan adopted by the City.

2. Adequate utilities, roadway improvements, sanitation, water supply, drainage, and other necessary facilities have been provided, and the proposed improvements are properly related to existing and proposed roadways.

3. The site is physically suitable for the type of development and for the intensity of development.

MAYOR
Dean Uecker

VICE MAYOR
Michael Restuccia

COUNCIL MEMBERS
Leo Zuber
Daniel de Graaf
Gary Barton

CITY ADMINISTRATOR/

CITY ENGINEER
Kevin Werner

CITY ATTORNEY
Thomas Terpstra

CITY CLERK/FINANCE DIRECTOR
Lisa Roos

DIRECTOR OF PLANNING &

ECONOMIC DEVELOPMENT
Ken Zuidervaart

DIRECTOR OF PUBLIC WORKS
James Pease

DIRECTOR OF RECREATION
Kye Stevens
City of Ripon
259 N. Wilma Avenue • Ripon, California 95366
Phone: 209 599-2108 • Fax: 209 599-2685

DEPARTMENTS OF PLANNING
and ECONOMIC DEVELOPMENT
EXHIBIT A 1.4.B.b
Packet Pg. 96
Attachment: Exhibit A_UP22-55 Approval (3659 : Ripon Christian Bus Barn & Maintenance Facility PIA)

4. Issuance of the permit will not be significantly detrimental to the public health, safety, or welfare, or be injurious to the property or improvements of adjacent properties.

5. The use is compatible with adjoining land uses.

6. That the Ripon Municipal Code expressly allows for such use under certain conditions, and the project meets those conditions.

Conditions:

Building Department – Todd Hatch (209-599-0284)

1. Demolition, construction and placement of all structures on the site will be as approved and in compliance with all applicable building, electrical and plumbing codes, and that any changes to the plans as approved, will be submitted to the Planning and Building Departments for further review and approval.

2. Proponent shall submit appropriate building plans and obtain all necessary building permits for any and all construction on site.

3. Proponent shall provide and install all necessary water meters and backflow prevention devices per City of Ripon Standard Specifications and Standard Details.

4. Proponent shall be required to provide an ADA path of travel from all facilities to the public right-of-way.

Engineering Department – Kevin Werner (599-0235)

5. Proponent shall enter into a Project Improvement Agreement (PIA) with the City of Ripon Engineering Department. The PIA will incorporate all right-of-way and public utility easements, improvement security, plan check and oversight fees, including general items required by the City. The PIA shall be in place prior to improvement plan review.

6. Proponent shall submit all on-site and off-site improvement plans to the City Engineering Department for review and approval prior to starting the work. All improvements shall be constructed to the latest City of Ripon Standards and City Master Plans in effect at the time of construction plan approval. The General Contractor shall obtain an encroachment permit through the Engineering Department prior to starting any work within the City right-of-way.

7. Detailed landscape and irrigation plans for on-site landscape improvements shall be submitted to the City Engineer, Public Works Director and Director of Planning for review and approval. Landscaping and irrigation shall comply with the provisions of Ripon Municipal Code Chapter 13.06 (Water Efficient Landscape), where applicable, a non-potable service will be required. Developer shall utilize non-potable water for on-site irrigation.

1.4.B.b
Packet Pg. 97
Attachment: Exhibit A_UP22-55 Approval (3659 : Ripon Christian Bus Barn & Maintenance Facility PIA)

8. Proponent shall develop the site in accordance with the current version of the City of Ripon Storm Water Development Standards and submit the necessary documentation to the Engineering Department. The City will charge associated fees for each Post Construction Storm Water Development Standards review. Media filters are not allowed in the City and shall not be installed. Drywells are not allowed within San Joaquin County limits. Link to Storm Water Development Standards:
http://www.cityofripon.org/city_hall/departments/engineering

9. Contractor performing work shall complete and submit an Erosion and Sediment Control Plan to the Engineering Department prior to beginning the work, unless required to complete a Storm Water Pollution Prevention Plan per the Contractor General Permit with the State.

10. Proponent shall comply with the City Survey Monument Preservation Policy.

11. Proponent shall provide the following necessary improvements upon development of the project:
a. Proponent shall dedicate a 10’-0” PUE along the property frontages (Frontage Road)
b. Proponent shall improve right-of-way along their frontage for the full width of Frontage Road (70’-0”), such improvements shall include but not be limited to the following:
i. Installation of necessary asphalt paving, curb, gutter and sidewalk along the street frontage.
ii. Cape sealing the entire street (Frontage Road) along the project frontage as approved by the City Engineer.
iii. Installation of all necessary striping along Frontage Road across the property frontage. Such required striping shall be as approved by the City Engineer.
iv. Installation of one streetlight at a location to be approved by the City Engineer.

12. Proponent shall prepare and deliver a copy of the record drawings to the City Engineer prior to final acceptance of the improvements. The drawings will be an electronic version in AutoCAD and PDF formats.

13. Proponent shall design and construct a trash enclosure in accordance with City of Ripon Standard Specifications and Standard Details and shall be required to be covered with a roof structure to comply with storm water requirements. Proponent shall provide a detailed plan for the trash enclosure to the Engineering Department and Planning Department for review and approval of the final design.

Planning Department – Ken Zuidervaart (209-599-0222)

14. Any and all signage shall be under a separate permit and in accordance with Ripon

1.4.B.b
Packet Pg. 98
Attachment: Exhibit A_UP22-55 Approval (3659 : Ripon Christian Bus Barn & Maintenance Facility PIA) Municipal Code.

15. Proponent shall install wrought iron fencing as approved by the Planning Director across the property frontage. Additionally the main vehicle gate location shall be approved by the Planning Director to ensure adequate queuing distance for vehicles entering the site.

Ripon Consolidated Fire Department– Dennis Bitters (209-599-4209)

16. That the proponent will comply with the standard conditions of the Ripon Consolidated Fire District, including but not limited to providing ‘knox box’ facilities, on-site hydrants, etc.

17. That the applicant will provide civil drawings (on-site improvement plans for hydrant placement, emergency accessibility, etc.) to the Ripon Consolidated Fire Department for review and approval. Plans shall include location of fire risers and panel rooms for all buildings.

Ripon Police Department – Ed Ormonde (209-599-0259)

18. Proponent shall provide a detailed lighting plan to the Chief of Police and the Planning Department for review and approval. Plan shall depict adequate lighting around the outside of the facility and site for security purposes. The lighting plan shall also include appropriate shielding as necessary in order to comply with the Ripon Municipal Code Chapter 16.156 pertaining to Lighting and Glare.

19. Additional signage indicating buses entering the roadway should be installed on Frontage Road. A detailed plan for this sign should be submitted to the Police Department for approval.

Miscellaneous

20. Comply with the conditions as necessary in the attached letter dated July 11, 2022 from the San Joaquin County Environmental Health Department.

Cc: Ken Zuidervaart, Director of Planning and Building
Kevin Werner City Engineer
Ed Ormonde, Police Chief
Dennis Bitters, Fire Chief
Todd Hatch, Building Official

1.4.B.b
Packet Pg. 99
Attachment: Exhibit A_UP22-55 Approval (3659 : Ripon Christian Bus Barn & Maintenance Facility PIA) DWG BY: rocky0714
APP. BY:

DATE: 08/01/2022
APP. BY:
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3' typ

ANNA DR
99 GARRISON WAY CANAL

FULTON AVE
99 ON RAMP

ACSESS WAY
.

Existing Secondary Conductor Underground
Existing Pull Box
Existing Junction Existing Bus
Existing 17,200 Volts Primary Underground
Existing Conduit
Existing MID Pole
Existing Fused Cutout
T T

17.2-3W
T
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Existing Conduit
Existing 17,200 Volts Primary Underground
Existing Fused Cutout Existing Secondary Conductor Underground .
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Existing 17,200 Volts Primary Overhead Existing Pull Box 1 7
.
2 -
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Existing MID Pole
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Existing Bus

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69 Existing 69,000 Volts Primary Overhead
T
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APN: 261-630-11
775 Frontage Road
NO. REVISION DATE
W.O. NO:

PROJECT:

TAG NO:

ELECTRIC
MAP: 1 OF 1

1.4.B.b
Packet Pg. 100
Attachment: Exhibit A_UP22-55 Approval (3659 : Ripon Christian Bus Barn & Maintenance Facility PIA) 1231 Eleventh St.

P.O. Box 4060
Modesto, CA 95352
(209) 526-7373
August 8, 2022
City of Ripon – Department of Planning and Economic Development 259 N. Wilma Ave.

Ripon, CA 95366
RE: Conditional Use Permit (UP22-55) – RC Bus Barn
APN: 261-630-11 (775 Frontage Rd., Ripon, CA)
Thank you for allowing the District to comment on this referral. Following are the recommendations from our Electrical, Irrigation and Domestic Water Divisions:

Irrigation
• MID has no Water Operations facilities in the proposed project vicinity.

Domestic Water
• No Comments at this time.

Electrical
• The attached drawing shows the approximate location of the District's existing electrical facilities within or adjacent to the project area.
• High voltage is present within and adjacent to the project area. This includes 69,000 volts underground primary, 17,200 volts underground and overhead primary and underground secondary facilities. Use extreme caution when operating heavy equipment, using a crane, ladders, scaffolding, handheld tools or any other type of equipment near the existing MID electric lines and cables. Assume all overhead and underground electric facilities are energized.
• The contractor shall verify actual depth and location of all underground utilities prior to start of construction. Notify "Underground Service Alert" (USA) (Toll Free 800-227-2600) before trenching, grading, excavating, drilling, pipe pushing, tree planting, post-hole digging, etc. USA will notify all utilities to mark the location of their underground facilities. • MID requires that any trenching maintain a 1:1 horizontal distance from any existing pole, determined by the depth of the trench. If trenching encroaches on this requirement, the Contractor needs to contact the MID Electric Engineering Department to brace any affected poles during the trenching process. The cost of any required pole bracing will be assumed by the requesting party. Estimates for bracing any existing poles will be supplied upon request.

1.4.B.b
Packet Pg. 101 Attachment: Exhibit A_UP22-55 Approval (3659 : Ripon Christian Bus Barn & Maintenance Facility PIA) City of Ripon
Referral Letter: 775 Frontage Rd.

August 8, 2022

• In conjunction with related site improvement requirements, existing overhead and underground electric facilities within or adjacent to the proposed project shall be protected, relocated or removed as required by the District's Electric Engineering Department. Any relocation or installations shall conform to the District's Electric Service Rules. Customer will be responsible for all MlD's cost associated with the development. • MID easements for protection of overhead and underground electrical facilities are required. MID overhead secondary cable shall be protected by a minimum 20’ wide easement centered on the overhead cable. Overhead primary cable shall be protected by a minimum 30’ wide easement centered on the overhead cable. MID underground secondary cable shall be protected by a minimum 5 foot. wide easement centered on the underground cable. MID underground primary cable shall be protected by a minimum 10 foot. wide easement centered on the underground cable. When underground cable is not located in the Road Right of Way or within the PUE along the street frontage a MID easement is required to protect the existing underground electrical facilities and maintain necessary safety clearances.
• This area falls with the PG&E and MID competitive zone. If electric service is desired, contact MID’s Electric Engineering Department to determine the availability of service and coordinate service requirements to propose projects. Please contact Modesto Irrigation District at (209) 526-7337 or (888) 335-1643 and ask for the Electric Engineering Design Group if you have any questions or concerns.

The Modesto Irrigation District reserves its future rights to utilize its property, including its canal and electrical easements and rights-of-way, in a manner it deems necessary for the installation and maintenance of electric, irrigation, agricultural and urban drainage, domestic water and telecommunication facilities.

These needs, which have not yet been determined, may consist of poles, crossarms, wires, cables, braces, insulators, transformers, service lines, open channels, pipelines, control structures and any necessary appurtenances, as may, in District’s opinion, be necessary or desirable.

If you have any questions, please contact me at (209) 526-7447.

Sincerely,
Lien Campbell
Risk & Property Analyst
Copy: File
Lien Campbell

1.4.B.b
Packet Pg. 102 Attachment: Exhibit A_UP22-55 Approval (3659 : Ripon Christian Bus Barn & Maintenance Facility PIA) z
psa

SAN JOAQUIN
, COUNTY
4,:etba . Greatness grows here.

July 11,2022
Environmental Health Department
Jasjit Kang, REHS, Director
Muniappa Naidu, REHS, Assistant Director

PROGRAM COORDINATORS
Robert McClellan, REHS
Jeff Carruesco, REHS, RDI
Willy Ng, REHS
Steven Shih, REHS
Michelle Henry, REHS
Elena Manzo, REHS
To: City of Ripon Department of Planning and Economic Development From: Aaron Gooderham (209) 616-3062
Registered Environmental Health Specialist
RE: UP22-55, Referral, SU0015045
775 Frontage Road, Ripon
The San Joaquin County Environmental Health Department (EHD) recommends the following conditions as a part of developing this project:

Any geotechnical drilling shall be conducted under permit and inspection by The Environmental Health Department (San Joaquin County Development Title, Section 9- 1115.3 and 9-1115.6).

Before any hazardous materials/waste can be stored or used onsite, the owner/operator must report the use or storage of these hazardous materials to the California Environmental Reporting System (CERS) at cers.calepa.ca.gov/ and comply with the laws and regulations for the programs listed below (based on quantity of hazardous material in some cases). The applicant may contact the Program Coordinator of the CUPA program, Elena Manzo (290) 953-7699, with any questions.

Any amount but not limited to the following hazardous waste; hazardous material spills, used oil, used oil filters, used oil-contaminated absorbent/debris, waste antifreeze, used batteries or other universal waste, etc. — Hazardous Waste Program (Health &Safety Code (HSC) Sections 25404 & 25180 et sec.) Onsite treatment of hazardous waste — Hazardous Waste Treatment Tiered Permitting Program (HSC Sections 25404 & 25200 et sec. & California Code of Regulations (CCR), Title 22, Section 67450.1 et sec.)
Reportable quantities of hazardous materials-reportable quantities are 55 gallons or more of liquids, 500 pounds for solids, or 200 cubic feet for compressed gases, with some exceptions. Carbon dioxide is a regulated substance and is required to be reported as a hazardous material if storing 1,200 cubic feet (137 pounds) or more onsite in San Joaquin County — Hazardous Materials Business Plan Program (HSC Sections 25508 & 25500 et sec.)
Any amount of hazardous material stored in an Underground Storage Tank — Underground Storage Tank Program (HSC Sections 25286 & 25280 et sec.) i. If an underground storage tank (UST) system will be installed, a permit is required to be submitted to, and approved by, the San Joaquin County 1868 E. Hazelton Avenue I Stockton, California 95205 I T 209 468-3420 I F 209 464-0138 I www.sjgov.org/ehd

1.4.B.b
Packet Pg. 103 Attachment: Exhibit A_UP22-55 Approval (3659 : Ripon Christian Bus Barn & Maintenance Facility PIA) UP22-55 Referral, SU0015045 Page 2 of 2
775 Frontage Road, Ripon July 11,2022
Environmental Health Department (EHD) before any UST installation work can begin.
ii. Additionally, an EHD UST permit to operate is required once the approved UST system is installed.

Storage of at least 1,320 gallons of petroleum aboveground or any amount of petroleum stored below grade in a vault — Aboveground Petroleum Storage Program (HSC Sections 25270.6 & 25270 et sec.)
i. Spill Prevention, Countermeasures and Control (SPCC) Plan requirement Threshold quantities of regulated substances stored onsite - California Accidental Release Prevention (CalARP) Program (Title 19, Section 2735.4 & HSC Section 25531 et sec.)
i. Risk Management Plan requirement for covered processes 1868 E. HazeIton Avenue I Stockton, California 95205 I T 209 468-3420 I F 209 464-0138 I www.sjgov.org/ehd

1.4.B.b
Packet Pg. 104 Attachment: Exhibit A_UP22-55 Approval (3659 : Ripon Christian Bus Barn & Maintenance Facility PIA) From: Tajiri, Joshua
To: McDonald, Stephen; Shelby DeHaven
Cc: Aleman, Alberto
Subject: Re: Project Review Notice - UP22-55 - 775 Frontage Rd Date: Monday, July 11, 2022 2:38:09 PM
Attachments: image003.png
image.png
Outlook-i5fh2mfo.png
Shelby,
Here is a mapping of our current facilities.

We have an aerial lead that shouldn't interfere with the construction build. However, we do have an underground buried cable going to a building. I don't know if this building is going to be a part of your project.

Please let me know if you have any other questions or concerns.

Joshua Tajiri | Senior Network Engineer
M 408-607-3202 | Manteca,CA
[email protected]
From: McDonald, Stephen <[email protected]>
Sent: Friday, July 8, 2022 8:20 AM
To: Shelby DeHaven <[email protected]>; Tajiri, Joshua <[email protected]> Cc: Aleman, Alberto <[email protected]>
Subject: RE: Project Review Notice - UP22-55 - 775 Frontage Rd

1.4.B.b
Packet Pg. 105 Attachment: Exhibit A_UP22-55 Approval (3659 : Ripon Christian Bus Barn & Maintenance Facility PIA) Adding Josh; the Frontier engineer for the area.

Steve McDonald | Manager Engineering
O 805-375- 3765 | M 661-645-5593 | [email protected] From: Shelby DeHaven <[email protected]>
Sent: Thursday, July 7, 2022 4:39 PM
To: Aleman, Alberto <[email protected]>; Alurel Boyd <[email protected]>; carla rodriguez <[email protected]>; Souza, Chad <[email protected]>; Dawn @ SSJID <[email protected]>; Dennis Bitters Forward <[email protected]>; Dr. Ziggy Robeson <[email protected]>; Ed Ormonde <[email protected]>; Environmental Health Dept <[email protected]>; Elms, Eric <[email protected]>; Forrest Killingsworth <[email protected]>; E911AddressDatabase <[email protected]>; Grace Luke <[email protected]>; Isaiah Anderson - SJCOG <[email protected]>; Jacob Andresen <[email protected]>; James Pease <[email protected]>; Jose Molina - Assessor's Office <[email protected]>; Tajiri, Joshua <[email protected]>; Ken Zuidervaart <[email protected]>; Kevin M. Werner <[email protected]>; Lien Campbell - MID <[email protected]>; Linda Fischer <[email protected]>; Lori Wilson Post Office <[email protected]>; Lozeau Drury LLP <[email protected]>; Lozeau Drury LLP <[email protected]>; Lozeau Drury LLP <[email protected]>; Newell, Justin PG&E <[email protected]>; PGE Plan Review <[email protected]>; Rafedah Carella <[email protected]>; Sanchez, Robert <[email protected]>; McDonald, Stephen <[email protected]>; Swearingen, Joshua B@DOT <[email protected]>; Todd Hatch <[email protected]>; Valley Air <[email protected]> Subject: Project Review Notice - UP22-55 - 775 Frontage Rd WARNING: External email. Please verify sender before opening attachments or clicking on links.

Hello All,
Please find the attached project review notice for UP22-55. Applicant is requesting a Conditional Use Permit for new construction of a bus barn and maintenance facility for Ripon Christian Schools.

Comments can be emailed to Ken Zuidervaart – [email protected] or Shelby DeHaven – [email protected].

Let me know if you need any more information. Thanks!

1.4.B.b
Packet Pg. 106 Attachment: Exhibit A_UP22-55 Approval (3659 : Ripon Christian Bus Barn & Maintenance Facility PIA) P.O. Box 747, Ripon, CA 95366-0747 (Mailing)
11011 E. Highway 120, Manteca, CA 95336-9750
(209) 249-4600
July 13, 2022
Ken Zuidervaart
City of Ripon
259 N. Wilma Ave.

Ripon, Ca 95366
Re: Ripon Christian School Bus Barn
APN: 261-630-11
Dear Mr. Zuidervaart:

Based upon review of the above referenced site plan, there does not appear to be any District facilities located within the proposed site.

Thank you for the opportunity to review and comment on this matter. If you have any questions, please feel free to contact me at 249-4620.

Sincerely,
Forrest Killingsworth
Engineering Dept. Manager

1.4.B.b
Packet Pg. 107 Attachment: Exhibit A_UP22-55 Approval (3659 : Ripon Christian Bus Barn & Maintenance Facility PIA)

RIPON FIRE DISTRICT
General Conditions
1 of 4
For: General Conditions for Development
Date: 08-01-22
Supersedes: 01-01-22
Purpose: To provide general conditions for approval of projects within the jurisdiction of the Ripon Fire District. The conditions listed in this document are not intended to be all-inclusive, and the District may impose additional conditions or requirements prior to approval. Projects are required to be constructed in accordance with any and all applicable local, state and federal laws and regulations.

FIRE DEPARTMENT ACCESS
󠄀 All designated fire access routes and lanes shall be in accordance with the currently adopted codes, and as required by the District. Fire lanes will be marked in accordance with District specifications and approved by the District prior to installation. All gates located on fire access route shall be provided with means for entry as approved by the District.
󠄀 One or more Knox Key Boxes shall be installed at a location approved by the District. Ordering information for Knox Company products is available online at www.knoxbox.com 󠄀 Roof and attic access hatches shall be sized suitable for firefighters and be provided as approved by the District.

PREMISES IDENTIFICATION
󠄀 All buildings shall be provided with approved street address/suite numbers, plainly visible and legible from the street. Where a building is set back from the street or road fronting the property, and whenever an addresses may not be clearly identifiable due to distance from the street or roadway, landscape, architectural appendages or other obstructions, address posting shall be required both at the street driveway serving the building(s) and on the building(s).

Size and Height
Determined by distance to location of address as posted, measured from curb. 25 Feet 4 inch
26-40 Feet 6 inch
41-55 Feet 9 inch
Over 55 Feet 12 inch
Numbers shall be a minimum of a ¾” stroke and shall contrast with their background.

Rear of Buildings
Any business or apartment building which affords vehicular access to the rear through a driveway, alley way or parking lot, shall also display approved identification or address numbers on the rear of the building for such business or apartment building in a location approved by the Fire Chief.

1.4.B.b
Packet Pg. 108 Attachment: Exhibit A_UP22-55 Approval (3659 : Ripon Christian Bus Barn & Maintenance Facility PIA)

RIPON FIRE DISTRICT
General Conditions
2 of 4
Multiple Dwelling Units
An approved diagram of the premises which clearly indicates all individual addresses of each unit in the complex shall be erected at the entrance driveways to every multiple dwelling complex having more than one building on the premises or when required by the Fire Chief. In addition, the Fire Chief may require that individual buildings on the premises be identified in an approved manner.

Premises Identification-Multiple Buildings
An approved identification of multiple buildings within an industrial complex shall be required which clearly indicates each individual building in the complex. Identification shall be placed on each building in a size and location when required by the Fire Chief and be visible for responding emergency personal in an approved manner.

WATER SUPPLY
󠄀 Water Supplies and Fire Hydrants shall be in accordance with all current codes and specifications adopted by the District.
󠄀 Fire hydrant location, distribution and installation shall be in accordance with the current codes and specifications adopted by the District. Onsite hydrants may be required depending on access and hazards present. 󠄀 All Hydrants shall be supplied by a dedicated 8” service from the main line, unless otherwise approved by the Fire Chief. On-site systems may be required to be supplied from two directions otherwise known as “looped” systems.

FIRE CODE PLAN CHECK
󠄀 Submit 1 complete set of plans to the Ripon Fire District office located at 142 S. Stockton Ave. in Ripon, CA.

Plans for fire protection systems shall be submitted and approved prior to construction, unless other arrangements have been made and approved to by the District.
󠄀 Submit to the District a one page facility plan in PDF format for inclusion in Fire Department Pre-Fire Plan Program. Contact Fire Chief for additional information. 󠄀 Payment for all Plan Checks are due at the time of completion of the plan check process in order to receive approved plans and proceed. . Work shall not commence until approved plans are received from the District.

FIRE PROTECTION SYSTEMS
󠄀 Automatic Sprinkler Systems
Electronic plan submittal is preferred. If electronic submittal is not possible, contact via email for instructions. All plans for fire protection systems shall be submitted and approved prior to construction, unless other arrangements have been made and approved by the District in advance. All correspondence should be routed to [email protected]
System Requirements
The location of all hydrants, fire department connections, indicating valves, etc. shall be approved by the District prior to installation. All hydrants, OS&Y’s and FDC’s shall be painted for identification purposes as required by the Fire District.

1.4.B.b
Packet Pg. 109 Attachment: Exhibit A_UP22-55 Approval (3659 : Ripon Christian Bus Barn & Maintenance Facility PIA)

RIPON FIRE DISTRICT
General Conditions
3 of 4
All fire department connections (FDC) shall be provided with locking cap(s) to prevent tampering. The approved make and model is as follows:

KNOX Company
Locking FDC Cap
Model #3011
Ordering information for Knox Company products is available online at www.knoxbox.com All backflow and detector check assemblies shall be installed per City of Ripon specifications, and monitored with tamper switch(s). Indicating valves shall be provided with locking devices in order to lock valve(s) in open position.

All piping that is any part of an automatic sprinkler system shall meet the C 900 specification, rated at 200 psi.

Unless otherwise approved, all automatic sprinkler systems shall be supplied by a dedicated 8” connection from the main line.

Fire Department Connections (FDC) shall be located within 30 feet of an approved fire hydrant Multi-Story buildings shall provide standpipe connections on each floor for firefighting operations as approved by the District. Depending on roof configuration, a roof connection also may be required.

ALARM SYSTEMS
󠄀 Automatic Fire Suppression Systems controls shall be monitored by an approved alarm monitoring Service.

Electronic plan submittal is preferred. If electronic submittal is not possible, contact via email for instructions. All plans for fire protection systems shall be submitted and approved prior to construction, unless other arrangements have been made and approved by the District in advance. All correspondence should be routed to [email protected]
In the event that electronic submittal is not possible, three (3) sets of plans and equipment specifications shall be submitted to the District for approval prior to commencement of installation.

The following devices shall be monitored by the alarm system:

System valves - Tamper Switches
Sprinkler Risers - Flow switches
Post Indicator Valves - Tamper Switches
Manual Pull Stations
Commercial Hood & Duct Systems

COMMERCIAL COOKING OPERATIONS
󠄀 Automatic Fire Suppression Systems shall be installed for protection of commercial cooking equipment.

Electronic plans submittal is preferred, otherwise submit three (3) complete sets of plans for hood & duct systems to the Ripon Fire District Office for review and approval prior to installation.

1.4.B.b
Packet Pg. 110 Attachment: Exhibit A_UP22-55 Approval (3659 : Ripon Christian Bus Barn & Maintenance Facility PIA)

RIPON FIRE DISTRICT
General Conditions
4 of 4

INSPECTIONS
󠄀 Builder/Contractor is required to contact the Fire District 48 hours in advance to arrange the following on-site I inspections when required:

Fire Access Roads and Lanes
Sprinkler Systems
Fire Alarm Systems
Fire Hydrant Installation
Fire Extinguisher Placement
Special Systems
Final Occupancy Inspections
A set of stamped and approved plans shall be on-site at all times during construction.

FIRE EXTINGUISHERS
󠄀 Provide extinguishers with a minimum rating of 2A 10B:C within 75 feet of exits and for every 3000 square feet in general use areas. Placement of extinguishers shall be in compliance with currently adopted codes. In any event, placement of fire extinguishers shall meet or exceed Section 906 of the California Fire Code. 󠄀 The Fire District shall be notified prior to occupancy of the facility for the approval of the locations, type and size of each fire extinguisher. Extinguishers are required during construction, alteration or demolition of any building.

Fire Extinguishers shall be tagged by a licensed extinguisher service company prior to installation.

FEES/PERMITS
󠄀 Plan Check/Inspection Fees
Plan check/inspection fees will be charged for the following in accordance with the fee schedule adopted by the Board of Directors of the Ripon Fire District:

Fire Code Plan Check
Fire Protection Systems
Commercial Cooking Operations (Hood and Duct) Fire Protection Systems Fire Alarm Systems
A list of construction permit fees can be found on the Ripon Fire District website @ www.riponfire.com Construction permits include the cost for all inspections and certifications. 󠄀 Fire Impact Fees
Fire Impact Fees will be charged in accordance with the fee schedule on record at the City of Ripon and/or as described in the Development Agreement between the City of Ripon and the Developer. Development Fees are based on use, not zoning. Estimates of fees can be provided by the Fire District upon request.

ANNUAL OPERATING PERMIT(S)
󠄀 The California Fire Code (CFC) lists specific uses or operations that require annual operating permits. This list can be found on the District’s website located at www.riponfire.com under Fire Code Permit Fee Schedule.

PARTICIPATION IN RCFD COMMUNITY CONNECT PROGRAM
󠄀 Occupant may be required to register an account in RCFD Community Connect Program for specific pre-arrival and pre-planning information.

1.4.B.b
Packet Pg. 111 Attachment: Exhibit A_UP22-55 Approval (3659 : Ripon Christian Bus Barn & Maintenance Facility PIA) S J C O G, Inc.
555 East Weber Avenue ● Stockton, CA 95202 ● (209) 235-0600 ● FAX (209) 235-0438 San Joaquin County Multi-Species Habitat Conservation & Open Space Plan (SJMSCP)

SJMSCP RESPONSE TO LOCAL JURISDICTION (RTLJ)
ADVISORY AGENCY NOTICE TO SJCOG, Inc.

To: Ken Zuidervaart, City of Ripon, Department of Planning & Economic Development From: Laurel Boyd, SJCOG, Inc. Phone: (209) 235-0574 Email: [email protected] Date: July 11, 2022
Local Jurisdiction Project Title: Conditional Use Permit (UP22-55) Assessor Parcel Number(s): 261-630-11
Local Jurisdiction Project Number: UP22-55
Total Acres to be converted from Open Space Use: Unknown Habitat Types to be Disturbed: Urban Habitat Land
Species Impact Findings: Findings to be determined by SJMSCP biologist.

Dear Mr. Zuidervaart:

SJCOG, Inc. has reviewed the project referral for the Conditional Use Permit (UP22-55). This project consists of a request to construct an approximately 6,000 square foot pole barn building for bus storage and a maintenance yard for Ripon Christian School. The existing lot is approximately 34,848 square feet in a Community Commercial (C2) zoned district and contains a pre-existing shop building on-site that will be used for minor bus maintenance. Site improvements include installation of curb, gutter and sidewalk across the frontage, installation of landscaping on-site, paving a portion of the site, etc. The project site is located at 775 Frontage Road, Ripon (APN: 261-630-11).

The City of Ripon is a signatory to San Joaquin County Multi-Species Habitat Conservation and Open Space Plan (SJMSCP). Participation in the SJMSCP satisfies requirements of both the state and federal endangered species acts, and ensures that the impacts are mitigated below a level of significance in compliance with the California Environmental Quality Act (CEQA). The LOCAL JURISDICTION retains responsibility for ensuring that the appropriate Incidental Take Minimization Measure are properly implemented and monitored and that appropriate fees are paid in compliance with the SJMSCP. Although participation in the SJMSCP is voluntary, Local Jurisdiction/Lead Agencies should be aware that if project applicants choose against participating in the SJMSCP, they will be required to provide alternative mitigation in an amount and kind equal to that provided in the SJMSCP.

This project is not subject to participate at this time due to structure and ground disturbance already existing. Any future structures that require ground disturbance on this or subsequent divided parcels will be subject to participate in the SJMSCP and should be resubmitted to this agency.

It should be noted that if this project has any potential impacts to waters of the United States [pursuant to Section 404 Clean Water Act], it would require the project to seek voluntary coverage through the unmapped process under the SJMSCP which could take up to 90 days. It may be prudent to obtain a preliminary wetlands map from a qualified consultant. If waters of the United States are confirmed on the project site, the Corps and the Regional Water Quality Control Board (RWQCB) would have regulatory authority over those mapped areas [pursuant to Section 404 and 401 of the Clean Water Act respectively] and permits would be required from each of these resource agencies prior to grading the project site.

If you have any questions, please call (209) 235-0600.

1.4.B.b
Packet Pg. 112 Attachment: Exhibit A_UP22-55 Approval (3659 : Ripon Christian Bus Barn & Maintenance Facility PIA) 22177
10/20/2022

OFFSITE PREPARATION
1 MOBILIZATION LS LUMP SUM $2,000.00 $2,000
2 ROUGH & FINISH GRADE SF 5,000 $0.25 $1,250
3 CONSTRUCTION STAKING LS LUMP SUM $1,000.00 $1,000
4 EROSION CONTROL LS LUMP SUM $2,000.00 $2,000
5 CONCRETE DEMOLITION SF 500 $3.00 $1,500
6 ASPHALT PAVEMENT DEMOLITION SF 220 $2.50 $550

OFFSITE IMPROVEMENTS
7 STORM DRAIN MANHOLE EA 1 $3,000.00 $3,000
8 STORM DRAIN CATCH BASIN EA 1 $3,000.00 $3,000
9 12" STORM DRAIN LINE LF 75 $45.00 $3,375
10 2" WATER BACKFLOW EA 2 $1,500.00 $3,000
11 2" WATER METER EA 2 $1,500.00 $3,000
12 2" WATER LINE CONNECTION EA 2 $1,000.00 $2,000
13 2" WATER LINE (DOMESTIC WATER) LF 35 $15.00 $525
14 2" NON POTABLE WATER (IRRIGATION) LF 45 $15.00 $675
15 ADA CURB RAMP EA 2 $1,000.00 $2,000
16 6" VERTICAL CURB LF 40 $35.00 $1,400
17 6" VERTICAL CURB AND GUTTER LF 150 $50.00 $7,500
18 TRUNCATED DOMES SF 39 $60.00 $2,340
19 TRENCH AND BACKFILL SF 120 $3.25 $390
20 HEAVY DUTY ASPHALT PAVEMENT SECTION SF 1,230 $8.00 $9,840 21 HEAVY DUTY CONCRETE SECTION SF 505 $10.00 $5,050

ESTIMATE OF CONSTRUCTION COSTS FOR WORK WITHIN CITY RIGHT-OF-WAY Ripon Christian Schools Bus Barn Relocation
ITEM NO. ITEM DESCRIPTION UNIT TOTAL PRICE ($) ESTIMATED QUANTITY UNIT PRICE ($)
Prepared by Siegfried

22177 - Preliminary Offsite Cost Estimate

1.4.B.c
Packet Pg. 113 Attachment: Exhibit B_Cost Estimate (3659 : Ripon Christian Bus Barn & Maintenance Facility PIA) 22177
10/20/2022

ESTIMATE OF CONSTRUCTION COSTS FOR WORK WITHIN CITY RIGHT-OF-WAY Ripon Christian Schools Bus Barn Relocation
ITEM NO. ITEM DESCRIPTION UNIT TOTAL PRICE ($) ESTIMATED QUANTITY UNIT PRICE ($)
22 SIDEWALK CONCRETE SECTION SF 960 $6.00 $5,760
23 SLURRY SEAL SF 9,000 $0.50 $4,500
24 STRIPING LF 600 $3.00 $1,800
25 LANDSCAPE & IRRIGATION SF 2,300 $6.00 $13,800
TOTAL $81,255
Prepared by Siegfried

22177 - Preliminary Offsite Cost Estimate

1.4.B.c
Packet Pg. 114 Attachment: Exhibit B_Cost Estimate (3659 : Ripon Christian Bus Barn & Maintenance Facility PIA) City Council
259 N. Wilma Avenue
Ripon, CA 95366
MEMO
To: Honorable City Council
From: Ed Ormonde, Chief of Police
Date: 12/13/2022
Subject: Ripon Network Security Plan
RECOMMENDED ACTION:

Adopt the City of Ripon Network Security Plan prepared in response to the 2021-22 San Joaquin County Grand Jury Case No. 0321, “Cybersecurity: Local Defense Against a Global Threat”.

BACKGROUND
The 2021-22 San Joaquin County Grand Jury has published Case No. 0321, “Cybersecurity:

Local Defense Against a Global Threat”. In the published case the Grand Jury has made Findings and Recommendations to each entity surveyed within the county. A recommendation that The City of Ripon develop, adopt and implement (1) Business Continuity Plan, (2) Disaster Preparedness Plan, and (3) Ransomware Attack Preparedness Plan.

DISCUSSION/RESPONSE
The City of Ripon has addressed each of these elements and incorporated into a single Network Security Plan. This combined document provides steps to mitigate risks of interrupted data processing telecommunications service and/or support service capabilities, continued evaluation of systems and procedures in case of an adverse event, evaluation of network security measures and processes for data recovery, if needed.

FISCAL IMPACT
None.

Attachments:

1. City of Ripon Network Security Plan

1.4.C
Packet Pg. 115
City of Ripon

NETWORK SECURITY PLAN
City of Ripon

1.4.C.a
Packet Pg. 116 Attachment: City of Ripon Network Security Plan (3662 : Ripon Network Security Plan) 1 Network Security Plan
Version History
Version Date Author Reason/Comments

1.00 October 2022 Hunter Crosby Document Origination

1.1 October 2022 Hunter Crosby Specific Team Details Added

1.4.C.a
Packet Pg. 117 Attachment: City of Ripon Network Security Plan (3662 : Ripon Network Security Plan) 2 Table of Contents
Network Security Plan ..........................................................................................................................................1 Version History .................................................................................................................................................1 Introduction ..........................................................................................................................................................3 Definitions.........................................................................................................................................................3 Part Contents....................................................................................................................................................3 Audience...........................................................................................................................................................3 Business Continuity Plan.......................................................................................................................................4 Purpose.............................................................................................................................................................4 Assumptions .....................................................................................................................................................4 Development....................................................................................................................................................5 Maintenance.....................................................................................................................................................5 Testing ..............................................................................................................................................................5 Contact Information .........................................................................................................................................5 Processes and Procedures................................................................................................................................6 Disaster Preparedness Plan ..................................................................................................................................9 Ransomware and Malicious Software Attack Plan .............................................................................................10

1.4.C.a
Packet Pg. 118 Attachment: City of Ripon Network Security Plan (3662 : Ripon Network Security Plan) 3 Introduction
There are several threats that could impact the City of Ripon’s Information Technology Network resulting in lapses in the City’s ability to conduct the “business” of the various City departments. The purpose of the document is to provide a framework for the efforts to prepare for these threats, and if realized, how to respond and recover.

Definitions
Below are the definitions of threats that are considered as part of the plan:

Standard Event
Any abnormal observable loss of service or accessibility occurrence in system, network, environment, process, workflow or personnel. Events may be negative in nature.

Adverse Event
Events with a negative consequence. This plan only applies to adverse events that are caused by factors beyond the resolution capabilities of the computer Incident Response Plan (IRP). Examples of adverse events outside of the scope of the IRP are natural disasters, power failures, ransomware or other malicious software attack, etc. and will be covered by the Network Security Plan.

The intent of the document is to provide a framework for the policies of the City of Ripon related to a standard or adverse event, which includes the following:

Part Contents
I Business Continuity Plan
II Disaster Preparedness Plan
III Ransomware or other Malicious Software Preparedness Plan Audience
This document addresses several groups within the City of Ripon central administration with differing levels and types of responsibilities for network security, as follows:
• Administration
• Management Team
• Support Teams
• External Organizations
It should be emphasized that this document is addressed particularly to the members of the Network Security Team, since they have the responsibility of preparing for, responding to, and recovering from any disaster that impacts the IT functions of the City of Ripon.

1.4.C.a
Packet Pg. 119 Attachment: City of Ripon Network Security Plan (3662 : Ripon Network Security Plan) 4 Business Continuity Plan
Purpose
The increasing dependency on computers and telecommunications for operational support poses the risk that a lengthy loss of these capabilities could seriously affect the overall performance of the City of Ripon. A risk analysis identified network systems in two categories:

Category I – those functions whose loss could cause a major impact to the City of Ripon within 72 hours of an outage; and
Category II – those functions whose loss could cause a major impact to the City of Ripon within 2 weeks of an outage.

This risk assessment process will be repeated on a regular basis to ensure that changes to our processing and environment are reflected in recovery planning.

The Management Team recognizes the low probability of an event that results in severe damage to the network system, but understands the importance of preparing for such an event in order to reduce the impacts to the City’s operations by limiting the damage during an event and being prepared to restore the lost data.

The City of Ripon’s Business Continuity Plan is designed to focus resources on the restoration of the critical functions of the City based on the previously identified categories. This is accomplished by identifying responsibilities of the Business Continuity Management Team during an adverse event.

Assumptions
The Business Continuity Plan is predicated on the validity of the following three assumptions:
• The situation that causes the disaster is localized to the data processing facility within the City of Ripon network; or to the communication systems and networks that support the functional area. It is not a general disaster, such as an earthquake or hurricane affecting the entire region.

It should be noted however, that the Business Continuity Plan will still be functional and effective even in an area-wide disaster. Even though the basic priorities for restoration of essential services to the community will normally take precedence over the recovery of an individual organization, the City of Ripon 's Business Continuity Plan can still provide for a more expeditious restoration of our resources for supporting key functions. • The Business Continuity Plan is based on the availability of the hot sites or the backup resources. The accessibility of these, or equivalent backup resources, is a critical requirement.
• The Business Continuity Plan is a document that reflects the changing environment and requirements of the City of Ripon. Therefore, the Business Continuity Plan requires the continued allocation of resources to maintain it and to keep it in a constant state of readiness.

1.4.C.a
Packet Pg. 120 Attachment: City of Ripon Network Security Plan (3662 : Ripon Network Security Plan) 5 Development
The City of Ripon 's Information System Network Administrator, with assistance from key City of Ripon support areas, is responsible for developing the City of Ripon 's Business Continuity Plan.

Maintenance
Ensuring that the Business Continuity Plan reflects ongoing changes to resources is crucial. This task includes updating the Business Continuity Plan and revising this document to reflect updates; testing the updated plan; and training personnel. The Information System Network Administrator is responsible for this comprehensive maintenance task.

The Management Team ensures that a formal review is initiated whenever there is a significant change required for the Business Continuity Plan or at least completed annually.

Testing
Testing the Business Continuity Plan is an essential element of preparedness. Partial tests of individual components and recovery plans will be carried out on a regular basis. A comprehensive exercise of the Business Continuity Plan capabilities and the designated recovery facilities will be performed on an annual basis.

Contact Information
Updated October 2022
The following is a list of roles to be referred to in a disaster recovery event.

Name Title Role Contact Information Escalation
(1-3)*
City Administrator Business Continuity
Manager
BC manager (209) 599-0235 1
IT Tech II Infrastructure Manager IR Manager (209) 599-0277 1 Chief of Police Communications Manager BCT member (209) 599-0259 2 City Attorney Legal BCT member (209) 599-0214 3
IT Tech II Risk Manager BCT member (209) 599-0277 3
City Clerk HR Representative BCT member (209) 599-0217 3 Chief of Police Physical Security
Representative
BCT member (209) 599-0259 3
Consultant – Way
Point Network
Solutions
3 rd Party Support (209) 581-6789 2
Alliant Cyber Insurance Provider 3
City Council Regulatory/Government
Reporting Body
3 *Escalation level determines order in which notification should occur:

1. Notify first, required on all incidents

2. Required on all moderate or high-severity incidents

3. Involve as needed

1.4.C.a
Packet Pg. 121 Attachment: City of Ripon Network Security Plan (3662 : Ripon Network Security Plan) 6 Processes and Procedures
The processes and procedures explained below pertain specifically to a disaster disabling the main data center. This functional area houses the servers and infrastructure devices needed to support the City of Ripon’s administrative applications. Especially at risk are the critical applications designated as Category I systems. The Business Continuity Plan provides for recovering the capacity to support these critical applications within 72 hours. The subsections below detail the framework set in place to restore the business functions of the City in response to an adverse event:

1. Detect and determine a disastrous condition.
a. The detection of an adverse event that could negatively affect information processing systems at the City of Ripon is the responsibility of the IT Team, Physical Security Representative, or whoever discovers or receives information about an emergency developing in the data center or other areas housing major information processing systems or about the communication lines leading into the buildings. b. The Infrastructure Manager evaluates the initial status of the damaged area and isolates the event, to the best of their ability, such that other areas are not damaged. c. The IT team will estimate the salvageability of the remaining equipment. The assessment of the damage is reported to the Business Continuity Manager. d. The Business Continuity Manager will notify the City Council of the issue and continue to provide updates through all phases of the event.

2. Notification of Personnel Responsible for Recovery.
a. When a situation occurs that could result in interruption to major information processing systems on sites, the Infrastructure Manager must be immediately notified. b. Based on the evaluation by the Infrastructure Manager and resources needed to evaluate, isolate, and eventually restore the impacted infrastructure, the Business Continuity Manager will contact additional resources, including the City of Ripon’s consultant to assist. c. Other resources will be notified to assist with the functions of the Business Continuity Plan, as determined by the Business Continuity Manager.

3. Activate the designated hot site.
a. The responsibility for activating any of the designated hot sites or backup resources is delegated to the Infrastructure Manager. Within 24 hours of the occurrence the Infrastructure Manager, or designee, will determine the prognosis for recovery of the damaged data center or network infrastructure through consultation with the Consultant, as needed.
b. If the estimated occupancy or recovery of the damaged data center cannot be accomplished within 72 hours, the usual occupants of the backup site are notified of the intention to occupy their facility.

4. Disseminate Internal and External Information.
a. The Infrastructure Manager is responsible for relaying estimates and updates regarding the status of the recovery process to the Communications Manager (external communication) and HR Representative (internal communication).
b. The Communications Manager is responsible for directing all meetings and discussions with the news media and the public, and in conjunction with the IT Team, personnel not actively participating in the recovery operation.

1.4.C.a
Packet Pg. 122 Attachment: City of Ripon Network Security Plan (3662 : Ripon Network Security Plan) 7 c. The Communications Manager will notify the public and the media of the City of Ripon business functions that are impacted by the event and the duration of the expected outage. d. The HR Representative will communicate with the City Department Heads regarding the impacts to those various departments and any interim operating plans they will need to implement, based on the impacts from the event.

5. Emergency Phase
a. The emergency phase begins with the initial response to a disaster. During this phase, the existing emergency plans and procedures are implemented for direct efforts to protect life and property. Security over the area is established as local support services such as the Police and Fire Departments are enlisted through existing mechanisms. The Infrastructure Manager is alerted and begins to monitor the situation. b. If the emergency situation appears to affect critical facility or services, either through damage to data processing or support facilities, or if access to the facility is prohibited, the Infrastructure Manager will closely monitor the event, notifying the Business Continuity Team Members as required to assist in damage assessment. Once access to the facility is permitted, an assessment of the damage is made to determine the estimated length of the outage. If access to the facility is precluded, then the estimate includes the time until the effect of the disaster on the facility can be evaluated. c. If the estimated outage is less than 72 hours, recovery will be initiated under normal Information Systems operational recovery procedures. If the outage is estimated to be longer than 72 hours, then the Infrastructure Manager, activates the Business Continuity Team Members and notifies the Communications Manager and HR Representative that the Business Continuity Plan is activated. The recovery process then moves into the backup phase.
d. The Business Continuity Management Team remains active until the recovery is complete to ensure that the organization will be ready in the event the situation changes. e. The Infrastructure Manager is responsible for establishing voice and data communications between the affected site and the remainder of the City of Ripon departments. f. The Infrastructure Manager along with the appropriate team members will evaluate the initial status of the damaged functional area and estimates both the time to reoccupy the facility and the salvageability of the remaining equipment. g. Following the assessment of damage the Infrastructure Manager is responsible for salvaging equipment, data, and supplies following a disaster; identifying which resources remain; and determining their future utilization in rebuilding the data center and recovering from the disaster.

6. Backup Phase
a. The backup phase begins with the initiation of the appropriate Business Continuity Plan for outages lasting longer than 72 hours. In the initial stage of the backup phase, the goal is to resume processing critical applications. Processing will resume whether at the main data center or at the designated hot site, depending on the results of the assessment of damage to equipment and the physical structure of the building. b. In the backup phase, the initial hot site must support critical (Category I) applications for up to 4 weeks and as many Category II applications as resources and time permit. During this period, processing of these systems resumes, possibly in a degraded mode, up to the

1.4.C.a
Packet Pg. 123 Attachment: City of Ripon Network Security Plan (3662 : Ripon Network Security Plan) 8 capacity of the hot site. Within this 4-week period, the main data center will be returned to full operational status, if possible.
c. However, if the damaged area requires a longer period of reconstruction, then the second stage of back up commences. During the second stages, a shell facility is assembled and equipment installed to provide for processing all applications until a permanent site is ready.

7. Recovery Phase
a. The time required for recovery of the data center and the eventual restoration of normal processing depends on the damage caused by the disaster. The time frame for recovery can vary from several days to several months. In either case, the recovery process begins immediately after the disaster and takes place in parallel with backup operations as soon as possible.
b. The Business Continuity Manager will contact the carrier notifying them of the event and the City of Ripon submitting a claim.
c. The Physical Security Representative is to investigate the event and work with the City Attorney, as needed.
d. The Business Continuity Manager will assign the task of updating the Business Continuity Plan, and other related plans, with the lessons learned from the most recent event to the most appropriate team member(s).

1.4.C.a
Packet Pg. 124 Attachment: City of Ripon Network Security Plan (3662 : Ripon Network Security Plan) 9 Disaster Preparedness Plan
Disaster Preparedness is a constantly evolving field, and as such, the City of Ripon’s IT Team will continue to constantly re-evaluate the various systems and procedures in place to respond to a major adverse event. The section below provides an overview of the steps that the IT Team has or plans to put into place to maximize Disaster Preparedness.

1. Documentation
a. The City of Ripon’s IT Team maintains a database of constantly updated documents that detail the Information System Network in place at the City of Ripon. These documents consist of detailed network maps and copies of infrastructure configuration settings. b. In the event of a major adverse event, highly detailed network maps will assist with isolating any potential issues as well as assist in rebuilding the network.

2. Routine BackUp
a. The City of Ripon utilizes a robust backup system that completes a backup of all servers within the Data Center no more than every 24 hours.
b. Critical applications marked as Category I are routinely backed up on a schedule of no more than every 12 hours. Category I servers are also replicated, so that a working copy of the service can be brought up within minutes as long as the replication is available. c. Active databases are backed up separately, keeping a spare copy of the database available for restoration in the event of disaster.

3. Hot Spares
a. The City of Ripon stores hot spares of important infrastructure that can be put in place of non-functioning equipment in the event of a failure.

4. Training
a. The City of Ripon’s IT Team is continuously training and revising recovery strategies to ensure that the procedure put into place is best practice. In a major adverse event, the IT Team is prepared to react quickly to restore Category I systems and minimize downtime.

1.4.C.a
Packet Pg. 125 Attachment: City of Ripon Network Security Plan (3662 : Ripon Network Security Plan) 10 Ransomware and Malicious Software Attack Plan
Instances of malicious software breaches are becoming more prevalent as businesses become more technology dependent, making cybersecurity an area on concern. The City of Ripon will continually reevaluate its network to find vulnerable areas that can be bolstered to prevent against Malicious Software Attacks (MSA).

The City of Ripon embraces a philosophy of data flexibility. In the event of an MSA, the data in use in the production environment can be thrown away and replaced with a backup copy of data with minimal data loss. This avoids payment for encrypted data by allowing compromised data to be wiped and replaced with clean copies taken from backups done no more than every 24 hours. These backup copies are monitored on a daily basis as well as checked with Cyclic Redundancy Checks (CRC) to avoid corruption of data.

The framework below provides an overview of the City of Ripon’s response to a Malicious Software Attack:

1. Isolation
a. In the event of a Malicious Software Attack (MSA) detection and isolation are crucial in limiting the amount of data lost and damage done to the network. The City of Ripon employs endpoint protection on all devices on the network to detect any intrusions. If an intrusion is detected, the IT Team will attempt to isolate the infected devices as much as possible. The City of Ripon is divided into three main networks, limiting the reach of any MSA that breaches the network.

2. Clean and Restore
a. After the threat of an MSA has been isolated and can no longer spread, the cleaning phase will begin. All infected devices will be wiped to factory defaults and scrubbed of data as much as possible before being subjected to a second round of testing. Once all infected data has been removed from the devices, they can be rebuilt from backups and placed back into circulation.

3. Monitoring
a. After an MSA has been addressed, the IT Team will continue to monitor the network affected for any changes or signs of reinfection.

4. Training
a. One of the most important aspects of preventing an MSA is the continuous training of end users. Many malicious software requires user action to infect a network. The most common forms come from phishing emails that deliver infected attachments, or through drive-by downloads acquired by visiting infected sites. The City of Ripon utilizes continuous training to educate end users on methods to identify and avoid phishing attempts or malicious code sent through attachments.

1.4.C.a
Packet Pg. 126 Attachment: City of Ripon Network Security Plan (3662 : Ripon Network Security Plan) City Council
259 N. Wilma Avenue
Ripon, CA 95366
MEMO
To: Honorable City Council
From: Jane Kilgore, Deputy City Clerk
Date: 12/13/2022
Subject: Designation of Surplus Equipment
RECOMMENDED ACTION:

Declare the listed City equipment be designated as surplus and authorize the equipment to be sold utilizing a local auction house or disposed of, in accordance with the Ripon Municipal Code Section 3.32.

BACKGROUND:

The City continually analyzes the functionality and use of equipment. At a point in each piece of equipment’s life cycle a determination must be made if the equipment is still useful and is cost effective to repair or upgrade.

When it is determined that an item has served its original purpose and no longer provides value to the City, designating the equipment as surplus allows the City to disburse or dispose of the equipment in the most equitable, efficient, and cost-effective manner to ensure maximum value is recovered from the item.

DISCUSSION/ANALYSIS:

The various departments within the City are requesting the following equipment be designated as surplus and allowed to be sold at auction:

1.4.D
Packet Pg. 127

POLICE DEPARTMENT
Vehicle License Number Vehicle Identification Number
VIPS Unit 21 E049097 1FMCA1146TZ359523
Training Unit 35 6TYY982 1FAFP42X4XF202635
Patrol Unit 45 1203467 2FAFP71WX4X1U7460
Patrol Unit 48 1155645 2FAFP71WX4X106759

PUBLIC WORKS DEPARTMENT
Vehicle License Number Vehicle Identification Number
PWV13 GMC Sierra 2500 E049097 1FMCA1146TZ359523
PWV15 Chevrolet Cheyenne 1500 6TYY982 1FAFP42X4XF202635 PWV16 Chevrolet S-10 1172251 2FAHP71WX3X175008
PWV25 Athey Sweeper – M-90 1203467 2FAFP71WX4X1U7460
PWV19 Volvo Garbage Truck 1155645 2FAFP71WX4X106759
PD47 Ford Crown Victoria 1155644 2FAFP71W64X107472
FISCAL IMPACT:

The revenue to the “General Capital – Department Fund” from the auction is expected to be less than $5,000.

1.4.D
Packet Pg. 128
City Council
259 N. Wilma Avenue
Ripon, CA 95366
MEMO
To: Honorable City Council
From: Kevin Werner, City Administrator
Date: 12/13/2022
Subject: Harris & Associates Change Order
RECOMMENDED ACTION:

Approve the scope and fee for the Harris & Associates Change Order No. 1 in the amount of $27,820 for additional services to support the Fire District’s efforts of evaluating a Proposition 218 process to increase operating revenue.

BACKGROUND:

The City of Ripon residents and businesses are served by a number of important entities, including the Ripon Consolidated Fire District. The Fire District has communicated concerns regarding their fiscal challenges of staffing Station 3 and continuing ambulance service within its’ service boundary, which includes the City of Ripon.

The members of the Ripon City Council and Ripon Consolidated Fire District Two-by-Two Committee have met multiple times over the last year to discuss how best the City of Ripon can support the Fire District to ensure they are able to continue to provide the high level of service the residents and businesses of Ripon have appreciated for so many years.

The City of Ripon and the Fire District entered into a Memorandum of Understanding that defines the roles and responsibilities of each entity through the Fire District’s evaluation of moving forward with a Proposition 218 process to increase operating revenue. Additionally, the City Council approved a professional services agreement with Harris & Associates to provide the following services to support the Fire District through this process:
 Evaluate the feasibility of adopting a fire suppression assessment  Development of public outreach strategy using Lucy & Company  Prepare Engineer’s Report to support the Proposition 218 study

1.4.E
Packet Pg. 129
DISCUSSION:

Harris & Associates along with their public outreach subconsultant Lucy & Company have completed the first two elements of the initial scope of work summarized above. The results of this work were recently presented to the Two-by-Two Committee along with the following recommendations:
 Fire District to complete a staffing analysis as a separate report or amend the Fire District strategic plan to include the staffing analysis.
 Fire District to conduct community presentations and stakeholder outreach to review the staffing analysis and receive input.
 Conduct a survey to obtain data regarding community opinions of staffing levels and associated cost that are supported by the community.

The Two-by-Two Committee requested that Harris & Associates provide an amendment to their original scope and fee to support the Fire District in these efforts (see attached). The additional cost for this work is $27,820, which would be split 50/50 between the City of Ripon ($13,910) and the Fire District ($13,910).

FISCAL IMPACT:

Based on the Memorandum of Understanding, the City of Ripon would be responsible to fund $13,910 of Change Order No. 1. Below is a summary of the overall cost to date:

Fee City of Ripon Share Fire District Share
Original Scope $118,080 $59,040 $59,040
Change Order No. 1 $27,820 $13,910 $13,910
Total $145,900 $72,950 $72,950
The City of Ripon’s share of the expenses will be paid through the City’s General Fund.

Attachments:

1. Ripon Amendment No. 1

1.4.E
Packet Pg. 130
October 28, 2022
Kevin Werner
City Administrator
City of Ripon
AMENDMENT REQUEST: RIPON CONSOLIDATED FIRE DISTRICT FORMATION Kevin,
Per our conversation, and after meetings with the 2 X 2 committee concerning the proposed formation of a fire suppression assessment district for the Ripon Consolidated Fire District (the “Fire District”), below is a request for an amendment to the fees, to include additional tasks related to the public outreach portion of the project. The Additional Scope of Services details the additional tasks, with the corresponding fees shown under Proposed Fees.

Task 1: Review Staffing Analysis
Review and provide comments and feedback on staffing analysis provided by the Fire District. This task will include developing and delivering assessment rates based on differing levels of staffing and corresponding costs. Additionally, the costs provided by the Fire District will be allocated between fire suppression services and EMS services, so that only fire suppression costs are included in the assessment.

Harris will provide a summary of the costs allocated between fire suppression and EMS services (special and general benefit).

Task 2: Community Meetings
Harris will attend up to two (2) community meetings with Fire District and City staff, along with representatives of Lucy & Co., to answer questions from property owners. The presentations will be prepared by Lucy & Co. with input from Harris, the City and the Fire District.

Task 3: Develop “Frequently Asked Questions” (“FAQ”)
Working with Lucy & Co, and City and Fire District staff, Harris will assist in developing an FAQ list relevant to the proposed assessment amounts and level of service options.

Task 4: Develop and Conduct Multi-Mode Survey
Working with Lucy & Co., MMS will develop and conduct a survey to garner feedback from the public regarding the options presented. Specific survey tasks:

ADDITIONAL SCOPE OF SERVICES

1.4.E.a
Packet Pg. 131 Attachment: Ripon Amendment No. 1 (3625 : Harris & Associates Change Order)  Phone and email
 Registered voters
 Statistically significant sampling
 Mostly quantitative questions, two-three open ended
 Statistical reporting, cross tabbing and charts/graphs  Interpretation and recommendations
Task 4 is $14,000 for MMS fees, with the additional $990 for Harris to review and comment.

This amendment will bring the total project budget to $145,900, as shown below.

Budget Update
Original Contract $118,080.00
Amendment #1 $27,820.00
Updated Total Budget $145,900.00
We appreciate and look forward to the opportunity to continue working with the City of Ripon and the Fire District. Please feel free to contact us if you have any questions.

Sincerely,
Harris & Associates, Inc.

Alison Bouley, PE
Vice President, Municipal + District Finance
(949) 536-2513 
[email protected]
Rick Clark
Project Manager, Municipal + District Finance
(949) 536-2526 
[email protected]
$300/hr $195/hr $200/hr
Hours Hours Hours
Fire Suppression District Formation Project
Task 1. Review Staffing Analysis & Separate Fire vs. EMS Costs 6 10 16 $ 3,750.00 Task 2. Community Meetings (up to 2) 10 10 20 $ 4,950.00 Task 3. Develop FAQ's, working w/Lucy, City and Fire Dist. 4 4 8 $ 1,980.00 Task 4. Develop, Send and Report on Survey Results (MMS) 2 2 70 4 $ 14,990.00 Total: 22 26 70 48 $ 25,670.00
Reimbursable Expenses (Travel - assumes two meetings): $ 2,150.00 Fee per Staff: $ 6,600.00 $ 5,070.00 $ 14,000.00 $ 27,820.00 Total
Estimated
Fee
Total
Estimated
Hours
Lucy &
Co./MMS
Senior
Consultant
Project
Manager

PROPOSED FEES

1.4.E.a
Packet Pg. 132 Attachment: Ripon Amendment No. 1 (3625 : Harris & Associates Change Order) City Council
259 N. Wilma Avenue
Ripon, CA 95366
MEMO
To: Honorable City Council
From: Ken Zuidervaart, Planning Director
Date: 12/13/2022
Subject: General Services Agreement - Keesey Design
RECOMMENDED ACTION:

Approve and authorize the Mayor to sign the agreement with Keesey Design, to explore site development concepts for potential townhomes at 122 N. Elm Avenue in the not to exceed amount of $13,200 (funding source: City of Ripon's affordable housing fund).

BACKGROUND:

Staff has been exploring different ideas and opportunities for some underutilized City owned property adjacent to the Downtown District (122 N Elm Avenue). The property is currently zoned R4 (Multiple Family Residential) and staff believes the best use for the property would be to construct townhouses that would complement the Downtown District. In order to explore site development concepts for a potential townhouse project, staff believes it would be best to engage the services of a professional design service.

DISCUSSION/ANALYSIS:

City staff has requested a scope and fee from Keesey Design to provide site development concepts for a potential townhouse project at this location. The design services will be conducted in 2 phases. Phase 1 will explore site layout options to include concept drawings depicting number of units, showing setbacks and site features, including floor plan design drawings. Phase 2 will include elevation designs for a potential project to include materials and color choices. If a design is approved, construction drawings would need to be drawn up for the project and the project would need to be bid out for construction.

FISCAL IMPACT:

The entire cost of services with Keesey Design will be reimbursed by the City’s affordable housing fund (current balance: $1.8 million).

Attachments:

1.4.F
Packet Pg. 133

1. General Services Agreement for 122 N. Elm Avenue Townhouse Concept Project

1.4.F
Packet Pg. 134

GENERAL SERVICES AGREEMENT BETWEEN

THE CITY OF RIPON AND

KEESEY DESIGN
(122 N. ELM AVENUE TOWNHOUSE CONCEPT PROJECT)
This Agreement for General Services (“Agreement”) is entered into on December 13, 2022, (the “Effective Date”) between the City of Ripon (“City”) and Keesey Design (“Consultant”), (together sometimes referred to as the “Parties”).

Section 1. SERVICES. In accordance with the terms and conditions set forth in this Agreement, Consultant agrees to perform all services described in the Consultant’s Scope of Work attached hereto as Exhibit “A”. In the event of a conflict in or inconsistency between the terms of this Agreement and said scope of services, this Agreement shall prevail.

1.1 Term of Services. This Agreement shall begin upon signature by all Parties and shall end when Consultant completes the work described in said scope of work,, or no later than two (2) years from the date this Agreement was signed by City, which ever is longer, unless the term of the Agreement is otherwise terminated or modified, as provided for herein.

1.2 Standard of Performance. Consultant shall diligently perform all services required in connection with this Agreement in the manner and according to the standards observed by a competent practitioner of the profession in which Consultant is engaged in the geographical area in which Consultant practices its profession.

1.3 Assignment of Personnel. Consultant shall assign only competent personnel to perform services in connection with this Agreement.

1.4 Termination. City may cancel this Agreement at any time and without cause upon written notification to Consultant. In the event of termination, Consultant shall be entitled to compensation for services satisfactorily completed as of the date that written notice of termination is received by consultant; City, however, may condition payment of such compensation upon Consultant delivering to City documents and records identified in Section 8.1 of this Agreement.

Section 2. COMPENSATION. City hereby agrees to pay Consultant an amount NOT TO EXCEED THIRTEEN THOUSAND TWO HUNDRED Dollars ($13,200.00) for all work described in the “Scope of Work” within the Proposal set forth in Exhibit “A” and made a part of this Agreement.

2.1 Invoices. Consultant shall submit invoices once a month during the term of this Agreement, based on the cost for services performed and reimbursable costs incurred prior to the invoice date.

2.2 Payment. City shall make monthly payments, based on invoices received, for services satisfactorily performed, and for authorized reimbursable costs incurred.

1.4.F.a
Packet Pg. 135 Attachment: General Services Agreement for 122 N. Elm Avenue Townhouse Concept Project (3648 : General Services Agreement - Keesey

General Services Agreement between
CITY OF RIPON and KEESEY DESIGN Page 2 of 7

2.3 Payment of Taxes. Consultant is solely responsible for the payment of employment taxes incurred under this Agreement and any similar federal or state taxes.

Section 3. INSURANCE REQUIREMENTS. Before beginning any work under this Agreement, Consultant, at its own cost and expense, shall procure the types and amounts of insurance listed below for the period covered by the Agreement.

3.1 Workers’ Compensation. If Consultant employs any person, Consultant shall maintain Statutory Workers’ Compensation Insurance and Employer’s Liability Insurance for any and all persons employed directly or indirectly by Consultant with limits of not less than ONE MILLION DOLLARS ($1,000,000.00) per accident.

3.2 Commercial General and Automobile Liability Insurance. Consultant shall maintain commercial general and automobile liability insurance for the term of this Agreement in an amount not less than ONE MILLION DOLLARS ($1,000,000.00) per occurrence, combined single limit coverage for risks associated with the work contemplated by this Agreement. Such coverage shall include but shall not be limited to, protection against claims arising from bodily and personal injury, including death resulting therefrom, and damage to property resulting from activities contemplated under this Agreement, including the use of owned and non-owned automobiles. At the sole option of the City, the City shall be named as an additional insured and insurance shall provide primary coverage with respect to the City.

3.3 All Policies Requirements.

3.3.1 Verification of Coverage. Prior to beginning any work under this Agreement, Consultant shall, at the sole option of the City, provide City with (1) certified Certification of Insurance that demonstrates compliance with all applicable insurance provisions contained herein; (2) certified policy endorsements to the general liability policy adding the City of Ripon as an Additional Insured and declaring such insurance primary in regard to work performed pursuant to this Agreement; or (3) upon request by the City, complete certified copies of all policies and/or complete certified copies of all endorsements that demonstrate compliance with this Section 4

3.3.2 Notice of Reduction in or Cancellation of Coverage. A copy of the cancellation provisions must be attached to all insurance obtained in accordance with this Agreement.

1.4.F.a
Packet Pg. 136 Attachment: General Services Agreement for 122 N. Elm Avenue Townhouse Concept Project (3648 : General Services Agreement - Keesey

General Services Agreement between
CITY OF RIPON and KEESEY DESIGN Page 3 of 7
Section 4. INDEMNIFICATION AND CONSULTANT’S RESPONSIBILITIES.

4.1 Consultant shall to the fullest extent allowed by law, with respect to all services performed in connection with this Agreement, indemnify, defend and hold harmless the City and its officials, officers, employees, agents and volunteers from and against any and all claims that arise out of, pertain to or relate to the negligence, recklessness or willful misconduct of the Consultant. Consultant will bear all losses, costs, damages, expense and liability of every kind, nature and description that arise out of, pertain to, or relate to such Claims, whether directly or indirectly (“Liabilities”). Such obligations to defend, hold harmless and indemnity the City shall not apply to the extent that such Liabilities are caused by the sole negligence, recklessness, or willful misconduct of the City.

Section 5. STATUS OF CONSULTANT.

5.1 Independent Consultant. At all times during the term of this Agreement, Consultant shall be an independent Consultant and shall not be an employee of City. Consultant shall have no authority, express or implied, to act on behalf of City in any capacity whatsoever as an agent.

Section 6. LEGAL REQUIREMENTS.

6.1 Governing Law. The laws of the State of California shall govern this Agreement.

6.2 Compliance with Applicable Laws. Consultant and any sub-Consultants shall comply with all laws applicable to the performance of the work in connection with this Agreement.

6.3 Licenses and Permits. Consultant represents and warrants to City that Consultant and its employees, agents, and any sub-Consultants have all licenses, permits, qualifications, and approvals of whatsoever nature, that are legally required to practice their respective professions.

6.4 Nondiscrimination and Equal Opportunity. In compliance with federal, state and local laws, Consultant shall not discriminate, on the basis of a person’s race, religion, color, national origin, age, physical or mental handicap or disability, medical condition, marital status, sex, or sexual orientation, against any employee, applicant for employment, sub-Consultant, bidder for a subcontract, or participant in, recipient of, or applicant for any services or programs provided by Consultant under this Agreement.

6.5 Work Requiring Payment of Prevailing Wages. In accordance with California Labor Code Section 1771, not less than the general prevailing rate of per diem wages for work of a similar character in the locality in which these services are to be performed, and not less than the general prevailing rate of per diem wages for

1.4.F.a
Packet Pg. 137 Attachment: General Services Agreement for 122 N. Elm Avenue Townhouse Concept Project (3648 : General Services Agreement - Keesey

General Services Agreement between
CITY OF RIPON and KEESEY DESIGN Page 4 of 7
holiday and overtime work fixed as provided in the California Labor Code shall be paid to all workers engaged in performing the services under this Agreement.

Section 7. MODIFICATION.

7.1 Amendments. The Parties may amend this Agreement only by a writing signed by all the Parties.

7.2 Assignment and Subcontracting. Consultant may not assign this Agreement or any interest therein without the prior written approval of the City. Consultant shall not subcontract any portion of the performance contemplated and provided for herein, other than to the sub-Consultants noted in the proposal, without prior written approval of the City.

7.3 Survival. All obligations arising prior to the termination of this Agreement and all provisions of this Agreement allocating liability between City and Consultant shall survive the termination of this Agreement.

7.4 Options upon Breach by Consultant. If Consultant materially breaches any of the terms of this Agreement, City’s remedies shall include, but not be limited to, the following:

7.4.1 Immediately terminate the Agreement;

7.4.2 Retain the plans, specifications, drawings, reports, design documents, and any other work product prepared by Consultant in accordance with this Agreement;

7.4.3 Retain a different Consultant to complete the work described in said scope of work not finished by Consultant; or

7.4.4 Charge Consultant for City's excess cost of completion of the unfinished work described in Exhibit "A", if any, for material breach of contract by Consultant. City's excess costs shall be reimbursed by Consultant where City's reasonable cost of completion paid to another qualified new consultant exceeds the amount City would have paid to Consultant pursuant to Section 2 absent the material breach; provided, however that any such excess cost reimbursement shall not exceed 25% of Consultant's quoted price for any unfinished task. Thus, by way of example, if following a material breach by Consultant a specific task which is budgeted at $10,000 has not commenced or adequately completed, and City must retain another new qualified consultant to complete that specific task Consultant would be responsible to reimburse City in the amount of up to $2,500 (25% of the Consultant’s $10,000 quoted price for the subject task). By way of further example, if the Consultant’s cost of completion of that specific task is $14,000, Consultant would be responsible to

1.4.F.a
Packet Pg. 138 Attachment: General Services Agreement for 122 N. Elm Avenue Townhouse Concept Project (3648 : General Services Agreement - Keesey

General Services Agreement between
CITY OF RIPON and KEESEY DESIGN Page 5 of 7
reimburse City in the amount of up to $3,500 (25% of the Consultant’s $14,000 quoted price for the subject task).

Section 8. KEEPING AND STATUS OF RECORDS.

8.1 Records Created as Part of Consultant’s Performance. All reports, data, maps, models, charts, studies, surveys, photographs, memoranda, plans, studies, specifications, records, files, or any other documents or materials, in electronic or any other form, that Consultant prepares or obtains in accordance with this Agreement and that relate to the matters covered under the terms of this Agreement shall be the property of the City.

8.2 Consultant’s Books and Records. Consultant shall maintain any and all records or documents evidencing or relating to charges for services or expenditures and disbursements charged to the City under this Agreement for a minimum of three (3) years, or for any longer period required by law, from the date of final payment to the Consultant to this Agreement.

8.3 Confidential Information and Disclosure. During the term of this Agreement, either party (the "Disclosing Party") may disclose confidential, proprietary or trade secret information (the "Information"), to the other party (the "Receiving Party"). The Receiving Party shall hold the Disclosing Party's Information in confidence and shall take all reasonable steps to prevent any unauthorized possession, use, copying, transfer or disclosure of such Information. Consultant understands that the City is a public entity and is subject to the laws that may compel it to disclose information about Consultant’s business.

Section 9 MISCELLANEOUS PROVISIONS.

9.1 Attorneys’ Fees. If a party to this Agreement brings any action, including an action for declaratory relief, to enforce or interpret the provision of this Agreement, the prevailing party shall be entitled to reasonable attorneys’ fees in addition to any other relief to which that party may be entitled. The court may set such fees in the same action or in a separate action brought for that purpose.

9.2 Venue. In the event that either party brings any action against the other under this Agreement, the Parties agree that trial of such action shall be vested exclusively in the state courts of California in the County of San Joaquin or in the United States District Court for the Eastern District of California.

9.3 Severability. If a court of competent jurisdiction finds or rules that any provision of this Agreement is invalid, void, or unenforceable, the provisions of this Agreement not so adjudged shall remain in full force and effect.

1.4.F.a
Packet Pg. 139 Attachment: General Services Agreement for 122 N. Elm Avenue Townhouse Concept Project (3648 : General Services Agreement - Keesey

General Services Agreement between
CITY OF RIPON and KEESEY DESIGN Page 6 of 7

9.4 No Implied Waiver of Breach. The waiver of any breach of a specific provision of this Agreement does not constitute a waiver of any other breach of that term or any other term of this Agreement.

9.5 Contract Administration. This Agreement shall be administered by Ken Zuidervaart, who shall act as the City’s representative. All correspondence shall be directed to or through the representative.

9.6 Notices. Any written notice to Consultant shall be sent to:

Keesey Design
1125 E. Main Street
Turlock, CA 95380

Any written notice to the City shall be sent to:

Ken Zuidervaart
Community Development Director
259 N. Wilma Avenue
Ripon, CA. 95366

9.7 Integration; Incorporation. This Agreement, including all the exhibits attached hereto, represents the entire and integrated agreement between City and Consultant and supersedes all prior negotiations, representations, or agreements, either written or oral. All Exhibits attached hereto are incorporated by reference herein.

9.8 Alternative Dispute Resolution. If any dispute arises between the Parties that cannot be settled after engaging in good faith negotiations, City and Consultant agree to resolve the dispute in accordance with the following:

Each party will designate a senior management or executive level representative to negotiate the dispute. Through good faith negotiations, the representatives will attempt to resolve the dispute by any means within their authority. If dispute remains unresolved after fifteen (15) days of good faith negotiations, the Parties shall attempt to resolve the disagreement by mediation through a disinterested third person as mediator selected by both Parties. Mediation will begin within thirty (30) days of the selection of this disinterested third party, and will end fifteen (15) days after commencement. The Parties shall equally bear the costs of any third party in any alternative dispute resolution process.

The alternative dispute resolution process is a material condition to this Agreement and must be exhausted as an administrative remedy prior to either party initiating legal action. This alternative dispute resolution process is not

1.4.F.a
Packet Pg. 140 Attachment: General Services Agreement for 122 N. Elm Avenue Townhouse Concept Project (3648 : General Services Agreement - Keesey

General Services Agreement between
CITY OF RIPON and KEESEY DESIGN Page 7 of 7
intended to nor shall be construed to change the time periods for filing a claim or action specified by Government Code Section 900, et. seq.

9.9 Counterparts. This Agreement may be executed in multiple counterparts, each of which shall be an original and all of which together shall constitute one agreement.

The Parties have executed this Agreement as of the date signed by the City.

CITY OF RIPON CONSULTANT
____________________________ ______________________________ Michael Restuccia, Mayor John Keesey, Keesey Design
Attest:

__________________________
Lisa Roos, City Clerk
Approved as to Form:
____________________________
Thomas Terpstra, City Attorney

1.4.F.a
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1.4.F.a
Packet Pg. 142 Attachment: General Services Agreement for 122 N. Elm Avenue Townhouse Concept Project (3648 : General Services Agreement - Keesey City Council
259 N. Wilma Avenue
Ripon, CA 95366
MEMO
To: Honorable City Council
From: Jane Kilgore, Deputy City Clerk
Date: 12/13/2022
Subject: Website Update - CivicPlus
RECOMMENDED ACTION:

Approve and authorize the Mayor to sign the agreements with CivicPlus for two modules CivicEngage and CivicOptimize in the not to exceed amount of $136,652 to be paid over a fiveyear period (funding source: General Fund).

BACKGROUND:

The City of Ripon website was created in 1998 by City staff and updated in 2015 by an outside contractor. Staff is recommending the City Council consider contracting with an outside contractor once again to update the City’s website.

DISCUSSION/ANALYSIS:

Staff has researched other municipal websites and developed the following goals for the 2023 update of the City of Ripon website:

1. Allow residents and businesses to use website as a “virtual city hall”.

During the COVID-19 pandemic, individuals were forced to conduct much more of their business electronically than what they may have been accustomed to in the past. Prior to the pandemic, 28% of all website traffic was conducted using a mobile device. As of August 2022, this number has increased to 59%. The proposed website update will provide more intuitive and user-friendly options for residents and businesses to pay utility bills online, reserve rental facilities, sign up for recreation activities, and apply for building permits.

2. Primary source for communication with the community from any device.

Everyone gets information from their own preferred sources, which can include anything from a newspaper to their favorite social media site. Rather than trying to distribute information to the various newspapers and social media applications, the City of Ripon would use the website as the primary source of communication with the community. This

1.4.G
Packet Pg. 143
will allow residents and businesses to easily find needed information from their mobile devices or home computers. Additionally, it will allow for consistent information to be relayed to the other sources of information, such as the newspaper and social media sites.

Staff will use the new website to publish informational newsletters to keep the public informed of important news and upcoming events (e.g., recreation sign ups, watering schedules, recycling schedule, etc). In addition to newsletters, the website will be updated with a responsive design allowing the website to automatically adapt to all devices, platforms and screen sizes.

3. Single process for individuals to report an issue and efficiently transmit to the appropriate department while communicating the status to the individual reporting the issue.

A focus of the City has been to resolve issues such as uneven sidewalks, graffiti, potholes, streetlights not working, and other similar issues that impact residents’ quality of life as quickly as possible. By using the website to allow individuals to report these types of issues in the community, it will allow for a faster response by staff to address these issues. The website will also be used to generate automatic status updates to the person reporting the issue so they are aware staff is working to address the issue and ultimately be notified when the issue is resolved.

4. Website must be user-friendly.

In order for a virtual City Hall to be successful as the first place residents go for information, it needs to be easy to use. The current website is difficult to navigate and find necessary forms and documents without knowing the specific department or form name. This forces the user to have to click through multiple pages to find the information they are seeking, which becomes frustrating. This update will provide a Document Center with a predictable and intuitive search bar, allowing residents to search for key words in documents.

Based on these goals, Staff has interviewed three outside contractors to update the City website and recommend the City Council approve and authorize the Mayor to sign the contracts with CivicPlus for two modules CivicEngage and CivicOptimize.

The first year costs of CivicEnage and CivicOptimize are $30,806 and $11,045, respectively.

Staff was able to secure a $20,000 discount off the first year and start-up costs. The contract is for five years with the cost going up 3% (reduced from 5%) on an annual basis. Below is a table summarizing the five-year cost.

Year 1 Year 2 Year 3 Year 4 Year 5 Totals
CivicEngage $30,806 $8,100 $8,343 $8,593 $8,851 $64,693 CivicOptimize $11,045 $14,890 $14,890 $15,337 $15,797 $71,959 $41,851 $22,990 $23,233 $23,930 $24,648 $136,652
Once the contract is approved, it is anticipated the new website will take four to six months to create and be ready for public use.

1.4.G
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FISCAL IMPACT:

The new website is composed of two modules through CivicPlus: CivicEngage and CivicOptimize. The first-year costs of CivicEngage and CivicOptimize are $30,806 and $11,045 respectively. The total cost over the 5-year period is $136,652, which would be funded through the General Fund.

Attachments:

1. CivicPlus Contracts

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CivicEnage

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259 N. Wilma Avenue
Ripon, CA 95366
MEMO
To: Honorable City Council
From: Kevin Werner, City Administrator
Date: 12/13/2022
Subject: Assignment and Assumption Agreement - Natural Path RECOMMENDED ACTION:

Consent to the Assignment and Assumption Agreement allowing Holistic Synergy, LLC to assume the lease of 303 and 307 W. Main Street (Natural Path Wellness Center) and authorize the Mayor to sign the acknowledgement and acceptance by the City.

BACKGROUND:

The City of Ripon owns the buildings located at 303 and 307 W. Main Street and currently leases the properties to Natural Path Wellness. The original lease for 303 W. Main Street was signed in 2012 and amended in March 2017 to assume the building located at 307 W. Main Street and amended again in December 2018 to provide for façade improvements that were needed. The current lease expires on August 31, 2023.

DISCUSSION:

Jennifer Komatsu, the Owner of Natural Path Wellness Center, LLC, has requested the City of Ripon consent to assign the lease to Holistic Synergy, LLC, which is owned by Belinda Williamson. The terms of the original lease and amendments would be conveyed to the new lessee the lease is being assigned and would be effective as of December 15, 2022.

The new lessee is planning to continue operating the Natural Path Wellness Center and is in the process of completing all necessary permits required by the Ripon Municipal Code.

FISCAL IMPACT:

There is no fiscal impact.

Attachments:

1. Assignment and Assumption of 303 and 307 Main St Lease

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Attachment: Assignment and Assumption of 303 and 307 Main St Lease (3654 : Assignment and Assumption Agreement - Natural Path) City Council
259 N. Wilma Avenue
Ripon, CA 95366
MEMO
To: Honorable City Council
From: Lisa Roos, City Clerk & Finance Director
Date: 12/13/2022
Subject: Financial Statements and Independent Auditor report RECOMMENDED ACTION:

This resolution accepts the City of Ripon Financial Statements and Independent Auditor’s Report and Single Audit Report for the year ended June 30, 2022, prepared by Price Paige & Company Accountancy Corporation.

BACKGROUND:

Attached is a copy of the staff report from November’s meeting.

Attachments:

1. 21-22 Audited Financial Statements Council packet copied from November

2. 2022.06.30 City of Ripon - Audit Communication Letter

3. 2022.06.30 City of Ripon - Financial Statements with Independent Auditor's Report

4. 2022.06.30 City of Ripon - Single-Audit Report
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RESOLUTION NO. 22-48

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

RIPON ACCEPTING THE CITY OF RIPON FINANCIAL

STATEMENTS AND INDEPENDENT AUDITOR'S REPORT

AND SINGLE AUDIT REPORT FOR THE YEAR ENDED
JUNE 30, 2022
WHEREAS, the City of Ripon Financial Statements and Independent Auditor’s Report and Single Audit Report for the year ending June 30, 2022, have now been completed and filed with the City of Ripon; and
WHEREAS, Price Paige & Company Accountancy Corporation has now completed its audit of the form and content of the information included in the financial statement in accordance with generally accepted auditing standards.

NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of Ripon, that the City of Ripon does hereby accept the Financial Statement and Independent Auditors’ Report and Single Audit Report of June 30, 2022, by Price Paige & Company Accountancy Corporation, the independent certified public accountant employed by the City of Ripon to audit the financial records.

PASSED AND ADOPTED at a regular meeting of the City Council of the City of Ripon this 13th day of December, 2022, by the following vote:

RESULT: ADOPTED AS AMENDED [UNANIMOUS]
MOVER: Gary Barton, Council Member
SECONDER:Daniel de Graaf, Council Member
AYES: Restuccia, Zuber, de Graaf, Barton, Uecker

THE CITY OF RIPON,
A Municipal Corporation
By ________________________________
MICHAEL RESTUCCIA, Mayor
ATTEST:

By: ___________________________
LISA ROOS, City Clerk
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City Council
259 N. Wilma Avenue
Ripon, CA 95366
MEMO
To: Honorable City Council
From: Lisa Roos, City Clerk & Finance Director
Date: 11/08/2022
Subject: Audited financial statements
RECOMMENDED ACTION:

No action is required at this time. Resolutions will be presented in December for acceptance of the City of Ripon Financial Statements and the Money Purchase Thrift Pension Plan Financial Statements and the Independent Auditors Reports for the fiscal year end June 30, 2022.

BACKGROUND:

The City utilizes a number of funds to track revenue and expenses used to conduct the business of the various City departments. These funds are classified by three categories - “Operating Funds”, “Capital Funds”, and “Restricted Funds”. Attached is a flowchart showing each of these fund categories along with the breakdown of the different funds within each of these categories.

The City of Ripon’s Financial Statements and Independent Auditor’s Report as of June 30, 2022 has specific requirements and verbiage that must be used based upon auditing standards, which does not necessarily match the City’s day-to-day terminology. The terms used within the audit to refer to our funds are Governmental Funds, Proprietary Funds (also referred to as BusinessLike Activities) and Fiduciary Funds. Below is a description of these funds and how they relate to our flowchart of fund categories.
 Governmental Funds – Most of the City’s basic services are reported in governmental funds that focus on how money flows in and out of those funds and the balances left at year end that are available for spending. These funds are noted on our flowchart as General Fund Operating Funds, Capital Funds and also the Restricted Funds except for Redevelopment.
 Proprietary Funds – The City charges customers for the services it provides.

Sometimes throughout the audit these funds are also noted as Business-Type Activities.

These funds are noted on our flowchart as Enterprise Operating Funds.

November Staff Report
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Packet Pg. 185 Attachment: 21-22 Audited Financial Statements Council packet copied from November (22-48 : Financial Statements and Independent Auditor  Fiduciary Funds – These funds are established to serve as the custodian for assets held in a trustee or agency capacity for others and, therefore, cannot be used to support the City’s own programs. These funds are our Successor Redevelopment Agency Funds noted on our flowchart under Restricted funds.

The term “restricted” on our fund category flowchart and within the audit have different meanings. On our fund category flowchart, restricted funds are funds that we have restricted internally for different needs, as noted. In the audit, restricted funds are restricted because of constraints placed on the resources either externally imposed by creditors, grantors, contributors or laws or regulations of other governments, or imposed by law through constitutional provisions or enabling legislation. This may be because of grants or different funding sources that have not yet been expended.

DISCUSSION/ANALYSIS:

The audits for the City of Ripon and for the Money Purchase Thrift Pension Plan for the fiscal year ending June 30, 2022 were completed by Price Paige & Company. As noted in the audit communication letters, there were no significant audit findings, no difficulties encountered between the auditors and staff, and no disagreements between management and the auditors.

The audit communication letters also have verbiage that is required by new auditing standards.

These new standards require the auditors to disclose to the Governing Council areas they have identified as significant risks in the City. These areas were a point of focus for the auditors this year. As noted in the letter, the identification of such risks of material misstatements does not necessarily indicate that there were instances of error or omission.

This memorandum is to serve as a narrative overview and analysis of the financial activities of the City of Ripon for the fiscal year ending June 30, 2022. We encourage readers to consider the information presented here in conjunction with the information that is included in the financial audit.

Financial Highlights:

General Fund:
 General fund operating revenue increased by $2,441,663 (or 19%) as compared to the previous fiscal year.
 General fund operating expenses increased by $1,879,443 (or 16%) as compared to the previous fiscal year.
 During the fiscal year ending June 30, 2022, a total of $237,245 was transferred from the General Fund to Landscape Districts ($63,798), CNG Capital Reserve ($15,878), and CalPERS Contingency Fund ($157,569).
 The City’s share of CalPERS unfunded liability decreased significantly due to the larger than normal returns during the prior fiscal year. Fortunately, not all employees of the City of Ripon participate in PERS, so the City’s unfunded liability is much less than other municipalities ($3,257,160 as of June 30, 2021 PERS Valuation Report). Since fiscal year 2017-2018, $1,339,369 has been transferred to a CalPERS Contingency fund and a $250,000 prepayment towards the City’s unfunded accrued liability has been made.

November Staff Report
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Packet Pg. 186 Attachment: 21-22 Audited Financial Statements Council packet copied from November (22-48 : Financial Statements and Independent Auditor Street & Road Funds:
 At the end of the fiscal year ending June 30, 2022, the fund balances of the Street & Road Operating fund was $3,389,430 and the Street & Road Reserve fund was $2,461,384.

The Street & Road Operating fund balance increased by $454,701 during fiscal year 21/22.
 SJCOG changed the policy for FY 21/22 regarding the use of LTF revenue that impacts the City of Ripon. The City must allocate 25% of this revenue to transit related expenses.

Based upon the timing of receiving these funds, the City of Ripon will have lower funds available by 25% in FY 22/23.
 The following table is a summary of the Street & Road Operating fund revenue and expenses for the fiscal year ending June 30, 2022 as compared to the previous fiscal year:

FY 2020-21 FY 2021-22
Operating Revenue $1,827,882 $4,954,583
Highway User Tax Account 358,310 361,781
Local Transportation Fund 745,833 799,211
Measure K Local Streets 319,277 392,101
Senate Bill 1 287,692 326,350
Street & Road Misc. Revenue1 116,770 3,075,140
Operating Expenses $573,665 $767,064
Street & Road Maintenance 241,433 373,307
Landscape Maintenance 319,514 371,945
Administration 12,156 18,015
Engineering 562 3,797
Capital Projects $775,553 $3,732,818
Street & Road Operating Fund Ending
Balance $2,934,729 $3,389,430
 The following is a summary of major Street & Road capital expenses during the year ending June 30, 2022:
o $7,392 for the Ripona and Parkview Safe Route to School Project o $3,677,074 for the Stockton Avenue Rehabilitation Phase 2 Project o $21,573 for the Lower Stanislaus River Multi-Use Trail Project o $26,779 for the Utility Maintenance Asphalt Project

1 Includes grant income in FY 2020-21 for the Stockton Rehabilitation, Doak Boulevard Shared Use Path, Lower Stanislaus River Multi-Use Trail, and 2nd Street Safe Route to School Improvements projects and in FY 2021-22 for the Stockton Rehabilitation and Lower Stanislaus River Multi-Use Trail projects.

November Staff Report
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Packet Pg. 187 Attachment: 21-22 Audited Financial Statements Council packet copied from November (22-48 : Financial Statements and Independent Auditor Enterprise Operating Funds:
 At the end of the fiscal year ending June 30, 2022, the Enterprise Operating funds had the following activity by source:

FY 2020-21 FY 2021-22
Fund Ending
Balance Income Expenses
Balance
Prior to
Transfer

Transfer

Final Ending
Balance
Water $926,514 $3,816,116 ($2,509,104) $2,233,526 ($1,307,012) $926,514 Sewer $763,709 $1,927,363 ($1,335,463) $1,355,609 ($645,000) $710,609 Garbage $211,230 $2,403,992 ($2,309,685) $305,537 ($94,307) $211,230  During fiscal year 2021-2022, the Water and Sewer enterprise operating funds were able to transfer to their respective enterprise capital funds the recommended amount made by Tom Pavletic from Municipal Financial Services for future capital replacement.

However, the garbage fund was only able to transfer the current year’s cash flow and not the recommended amount of $280,000.

Enterprise Capital Funds:
 The following is a summary of the fund balance of each enterprise capital account for fiscal year ending June 30, 2022, as compared to the previous fiscal year:

FY 2020-21 FY 2021-22
Fund Ending
Balance Income Expenses
Balance
Prior to
Transfer

Transfer

Final Ending
Balance
Water $7,368,413 $242,092 ($1,684,122) $5,926,383 $1,307,012 $7,233,395 Sewer $1,875,486 $11,341 ($554,124) $1,332,703 $355,000 $1,687,703 Sewer WWTP Reserve $864,885 $6,240 ($0) $871,125 $290,000 $1,161,125 Garbage $988,842 $12,324 ($28,338) $972,828 $94,307 $1,067,135 Storm Drain $465,229 $3,130 ($97,337) $371,022 $0 $371,022  The following is a summary of major Enterprise Capital expenses during the year ending June 30, 2022:

Water Enterprise Capital Summary:
o $902,000 for drilling of Well #19
o $25,000 for design of Well #3
o $580,000 for Stockton Avenue Rehabilitation Project
o $28,000 for Utility Maintenance Asphalt Patch Project o $14,000 for a radio study
o $8,000 for new equipment
o $127,000 for the purchase of new endpoints
November Staff Report
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o $532,000 for Stockton Avenue Rehabilitation Project
o $14,000 for a radio study
o $8,000 for new equipment
Garbage Enterprise Capital Summary:
o $28,000 for replacement garbage cans
Storm Drain Enterprise Capital Summary:
o $97,000 for Stockton Avenue Rehabilitation Project
PFFP Capital Funds:
 The following is a summary of the fund balance of each PFFP Capital Fund for fiscal year ending June 30, 2022, as compared to the previous fiscal year:

FY 2020-21 FY 2021-22
Fund Ending
Balance Income Expenses Final Ending Balance
Water $2,639,214 $155,147 $0 $2,794,361
SSJID Connection Reserve $774,052 $44,332 $0 $818,384
Garbage ($668,185) $14,395 ($9,817) ($663,607)
Wastewater $5,133,141 $247,328 $0 $5,380,469
Storm Drain $2,167,143 $112,916 $0 $2,280,059
Transportation $717,616 $507,311 $0 $1,224,927
RTIF $1,246,220 $64,461 $0 $1,310,681
Parks & Recreation $1,104,351 $98,445 $0 $1,202,796
Parks & Rec loan repayment funds $548,250 -$8,727 $0 $539,523 Police ($1,198,258) $9,372 ($8,632) ($1,197,518)
City Hall ($3,786,868) $19,612 ($27,296) ($3,794,552)
Corporation Yard $589,479 $31,139 ($175,555) $445,063
Library ($605,307) $2,540 ($4,365) ($607,132)
TOTAL $8,660,848 $9,733,454
 The following is a summary of major PFFP capital expenses during the year ending June 30, 2022:
o $175,000 for the Corporation Yard design
 The City advanced construction for the City Hall and Library buildings and constructed each to a size that accommodates the future growth of the General Plan, which resulted in negative balances to these funds since fees from future growth have not yet been collected. With that, the revenue from this growth over the term of the buildout of the City’s general plan is necessary to relieve these negative balances. Goodwin & Associates re-evaluated the negative fund balances in early 2021 to ensure that the PFFP development fees for these funds are sufficient to ensure that enough revenue is collected from the future growth within the City’s general plan.

November Staff Report
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Packet Pg. 189 Attachment: 21-22 Audited Financial Statements Council packet copied from November (22-48 : Financial Statements and Independent Auditor  In 2011, the Ripon Redevelopment Agency loaned the Parks and Recreation PFFP Fund $3.3 million to construct the Mistlin Softball Fields. The loan repayment was made with half the Parks and Recreation PFFP fees collected since the loan was made. As of March 30, 2020, the total loan amount has been collected, of which $1,689,238 will remain with the City and $539,523 will be returned to the State to be distributed to the various taxing entities at some point in the future. Until the funds are returned, this amount will continue to show as a liability in the table below.

Debt Obligations:
 At the end of the fiscal year ending June 30, 2022, the City’s total debt obligation was $29,089,374. This balance is summarized in the table below:

Debt Balance @
6/30/21
Additions in
FY 21/22
Paid in
FY 21/22
Ending Balance
@ 6/30/22
2011 Sewer Bonds $880,000 $160,000 $720,000
2006 Water Revenue Bonds $4,670,000 $300,000 $4,370,000 2012 Water Revenue Bonds $1,710,000 $225,000 $1,485,000 2020 Redevelopment Bonds $20,005,512 $224,707 $19,780,805 Parks & Recreation loan to
City and Redevelopment
Agency
$548,250 -$8,727 $0 $539,523
Water Surcharge Installation
Project; repaid by surcharges
collected until 2025
$826,841 $192,716 $634,125
Mistlin Indoor Facility
Parking Lot; repaid by facility
lease
$1,642,721 $82,800 $1,559,921
TOTAL $30,283,324 ($8,727) $1,185,223 $29,089,374
Economic Development Incentive Program:
 In May 2017, through Resolution 17-22, the City Council adopted an Economic Development Incentive Program to stimulate private sector investment in sales tax producing development in Ripon with the goal of retaining and growing the tax structure and jobs that are essential to maintaining a high quality of life for Ripon residents.  At the end of the fiscal year ending June 30, 2022, the City’s outstanding Economic Incentives were $2,296,465. This balance is summarized in the table below:

Business Original
Incentive
Balance @
6/30/21
Tax received to offset
incentive in FT 21/22
Ending
Balance @
6/30/22
Boat Country $66,944 $0 $0 $0
JKB Living $655,417 $612,823 $44,530 $568,293
Happy Daze RV $1,311,746 $1,311,746 $0 $1,311,746
TownePlace Suites by
Marriott (added in FY 21/22)
$416,426 $0 $0 $416,426
TOTAL $1,924,569 $44,530 $2,296,465
November Staff Report
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Packet Pg. 190 Attachment: 21-22 Audited Financial Statements Council packet copied from November (22-48 : Financial Statements and Independent Auditor Money Purchase Thrift Pension Plan (Non-PERS Retirement Plan):

The audit for the Money Purchase Thrift Pension Plan Financial Statements is also attached for review. The net position available for benefits decreased $1,205,709 during fiscal year ending June 30, 2022. During fiscal year ending June 30, 2022, the Plan had a significant depreciation in the fair value of investments especially compared to the prior year, which had significant appreciation due to the returns in the market. In addition, in fiscal year ending 2021, there was a large amount of benefits paid to participants due to rollovers or distributions of 9 employees compared to 2 in fiscal year ending June 30, 2022.

Attachments:

1. Budget Category Reporting Summary

2. Fund Balances 2022.06.30

3. 2022.06.30 City of Ripon - Audit Communication Letter

4. 2022.06.30 City of Ripon - Financial Statements with Independent Auditor's Report

5. 2022.06.30 City of Ripon - Single-Audit Report

6. 2022.06.30 City of Ripon Money Purchase Thrift Pension Plan - Audit Communication Letter

7. 2022.06.30 City of Ripon Money Purchase Thrift Pension Plan - Financial Statements November Staff Report
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Attachment: 21-22 Audited Financial Statements Council packet copied from November (22-48 : Financial Fund Description
Beginning Balance
7/1/2021 YTD Income YTD Expenditures YTD Transfers
Ending Balance
6/30/2022
OPERATING FUNDS
General Funds
General Fund               5,215,340.02 $15,220,108.59 (13,697,018.36)               ($237,245.49) 6,501,184.76 Sick Leave Contingency                  353,947.24 $1,599.80 $0.00 $0.00                  355,547.04 PERS Contingency                  972,997.66 $4,830.02 $0.00 $157,568.97 1,135,396.65 Healthcare Contingency                  208,135.65 $889.20 $0.00 $0.00                  209,024.85 Liability SIR Contingency                  624,406.97 $2,667.60 $0.00 $0.00                  627,074.57 Litigation/Natural Disaster Contingency                  505,514.03 $1,970,472.94 $0.00 $0.00 2,475,986.97 Asset/Liability adjustments                    46,075.42 $54,342.88 $0.00 $0.00                  100,418.30 Street & Road Funds
Street & Roads $2,934,729.30 $4,954,583.01 ($4,499,881.92) $0.00 $3,389,430.39 Street & Road Reserve               2,451,594.00 $9,790.26 $0.00 $0.00 2,461,384.26 Transit funds $22,504.86 $55,449.05 ($55,926.28) $0.00 $22,027.63 Enterprise Operating Funds
Water Operating                  926,513.59 $3,816,116.28 ($2,509,104.61) ($1,307,011.67)                  926,513.59 Sewer Operating                  763,708.89 $1,927,363.07 ($1,335,462.69) ($645,000.00)                  710,609.27 Garbage Operating                  211,230.50 $2,403,992.23 ($2,309,684.88) ($94,307.35)                  211,230.50 $         15,236,698.13 $         30,422,204.93 $           (24,407,078.74) $             (2,125,995.54) $         19,125,828.78 CAPITAL FUNDS
General Capital Funds
Parks & Recreation                  930,684.27 $89,359.57 ($138,615.05) $0.00                  881,428.79 Jack Tone Golf Course Capital Reserve                  401,758.25 $71,223.18 $0.00 $0.00                  472,981.43 CNG Station Capital Reserve                  202,066.30 $1,458.00 ($23,419.80) $15,878.35                  195,982.85 Department Funds $1,547,067.66 $90,677.73 ($578,131.14) $0.00 $1,059,614.25 Underground Utilties $10,124.77 $73.05 $0.00 $0.00 $10,197.82 Mitigation Fees               7,922,809.43 $115,633.92 $0.00 $0.00 8,038,443.35 Enterprise Capital Funds
Water Enterprise Capital               7,368,413.00 $242,091.98 ($1,684,122.19) $1,307,011.67 7,233,394.46 Sewer Enterprise Capital               1,875,485.96 $11,340.61 ($554,123.94) $355,000.00 1,687,702.63 Sewer WWTP Reserve                  864,884.96 $6,240.53 $0.00 $290,000.00 1,161,125.49 Garbage Enterprise Capital                  988,842.10 $12,323.62 ($28,338.21) $94,307.35 1,067,134.86 Storm Drain Enterprise Capital                  465,228.99 $3,130.12 ($97,336.81) $0.00                  371,022.30 PFFP Capital Funds
Water               2,639,213.83 $155,147.46 $0.00 $0.00 2,794,361.29 SSJID Connection Reserve                  774,052.44 $44,332.20 $0.00 $0.00                  818,384.64 Garbage                 (668,185.11) $14,395.27 ($9,816.51) $0.00                 (663,606.35) Wastewater               5,133,140.77 $247,327.76 $0.00 $0.00 5,380,468.53 Storm Drainage               2,167,143.66 $112,916.05 $0.00 $0.00 2,280,059.71 Transportation $717,616.41 $507,310.99 $0.00 $0.00 $1,224,927.40 Regional Transportation Impact Fee $1,246,219.84 $64,461.10 $0.00 $0.00 $1,310,680.94 Parks & Recreation $1,107,552.14 $95,244.05 $0.00 $0.00 $1,202,796.19 Parks & Recreation loan repayment funds                  545,049.46 ($5,526.82) $0.00                  539,522.64 Police ($1,198,258.28) $9,371.56 ($8,632.14) $0.00 ($1,197,518.86) City Hall             (3,786,867.64) $19,611.53 ($27,295.88) $0.00 (3,794,551.99) Corporation Yard                  589,479.31 $31,138.98 ($175,554.85) $0.00                  445,063.44 Library                 (605,307.31) $2,539.69 ($4,364.90) $0.00                 (607,132.52) $         31,238,215.21 $           1,941,822.13 $             (3,329,751.42) $              2,062,197.37 $         31,912,483.29 RESTRICTED FUNDS
Special Revenue/Restricted Funds
Benefit Assessment Districts                  278,846.70 $161,937.54 $0.00 $0.00                  440,784.24 NPSP Assessment District                  802,039.47 $5,787.08 $0.00 $0.00                  807,826.55 Landscape & Lighting Districts                  206,850.55 $443,558.52 ($464,954.41) $63,798.17                  249,252.83 Redevelopment ‐ Housing $4,124,336.69 $971,260.70 $0.00 $0.00 $5,095,597.39 Redevelopment ‐ City $1,718,980.83 $12,403.24 $0.00 $0.00 $1,731,384.07 Redevelopment ‐ State $1,231,349.62 $785,744.85 ($1,132,279.69) $0.00 $884,814.78 Housing Fund               1,467,634.54 $283,758.16 $52,446.85 $0.00 1,803,839.55 CDBG                               0.00 $35,836.96 ($35,836.96) $0.00                                 ‐ $           9,830,038.40 $           2,700,287.05 $             (1,580,624.21) $                    63,798.17 $         11,013,499.41 GRAND TOTAL $  56,304,951.74 $  35,064,314.11 $    (29,317,454.37) $                       0.00 $  62,051,811.48 Bank Accounts‐Balances 5/31/2022 Bank Accounts
B of Stkn ‐Gen                  2,367,206.40 B of Stkn ‐Gen                    26,441.41 Petty Cash                              Petty Cash 700.00                          700.00 Police ‐ petty cash                              Police ‐ petty cash 400.00                          400.00 Petty Cash ‐ A/C                              Petty Cash ‐ A/C 200.00                          200.00 B of Stkn.‐PR                           B of Stkn.‐PR 5,999.99                       6,000.00 B of Stkn.‐Rec                        18,376.80 B of Stkn.‐Rec                    36,192.43 B of Stkn.‐PD Voucher Pr                           B of Stkn.‐PD Voucher Pr 1,984.40 o                       1,984.40 B of America‐Prkg Cit.                        11,345.88 B of America‐Prkg Cit.                    14,757.88 LAIF                32,519,941.09 LAIF             35,519,941.09 Bk of New York                26,364,893.84 Bk of New York             26,445,097.53 Redev. Debt ‐ 2020                                   Redev. Debt ‐ 2020 0.45                               0.50 Water Bonds‐2006                                 Water Bonds‐2006 94.06                            94.11 Water Bonds‐2012                                   Water Bonds‐2012 2.13                               2.13 BANK TOTALS 61,291,145.04 $      BANK TOTALS 62,051,811.48 $ TOTAL RESTRICTED FUNDS
CITY OF RIPON
FUND BALANCES SUMMARY
TOTAL CAPITAL FUNDS
TOTAL OPERATING FUNDS
2021‐2022
June‐22 FINAL
C:\Users\lroos\Documents\Month End\06.2022\11. cash June 2022 FINAL.xls - Summary Fund Balances 2022.06.30
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Packet Pg. 193 Attachment: 21-22 Audited Financial Statements Council packet copied from November (22-48 : Financial Statements and Independent Auditor October 26, 2022
To the City Council of the
City of Ripon, California
We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Ripon, California (the City) for the year ended June 30, 2022. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards, Government Auditing Standards and the Uniform Guidance, as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our letter to you dated May 4, 2022. Professional standards also require that we communicate to you the following information related to our audit.

Significant Audit Matters
Qualitative Aspects of Accounting Practices
Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the City are described in Note 1 to the financial statements. No new accounting policies were adopted and the application of existing policies was not changed during 2022. We noted no transactions entered into by the City during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period.

Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimate affecting the City’s financial statements was:

Management’s estimate of the indirect cost allocation is based on actual costs incurred in each fund. We evaluated the key factors and assumptions used to develop the indirect cost allocation in determining that it is reasonable in relation to the financial statements taken as a whole.

The financial statement disclosures are neutral, consistent, and clear.

Difficulties Encountered in Performing the Audit
We encountered no significant difficulties in dealing with management in performing and completing our audit.

Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management.

Management has corrected all such misstatements. The attached schedule summarizes material misstatements detected as a result of our audit procedures.

Disagreements with Management
For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor’s report. We are pleased to report that no such disagreements arose during the course of our audit. 2022.06.30 City of Ripon - Audit Communication Letter
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Packet Pg. 194 Attachment: 2022.06.30 City of Ripon - Audit Communication Letter (22-48 : Financial Statements and Independent Auditor report) Management Representations
We have requested certain representations from management that are included in the management representation letter dated October 26, 2022.

Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a “second opinion” on certain situations. If a consultation involves application of an accounting principle to the City’s financial statements or a determination of the type of auditor’s opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants.

Other Audit Findings or Issues
We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the City’s auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention.

In addition to those matters already communicated to you in our engagement letter, we identified the following significant risks of material misstatements as part of our audit planning:

1. Fund balance is not properly classified in accordance with GASB 54

2. Manual adjustments (journal entries) posted to the City’s cash accounts are not accurate, approved, or are potentially fraudulent
Please note that the identification of significant risks of material misstatement does not necessarily indicate that there were instances of errors or omissions. These are areas that are considered higher risk, in our professional judgment.

Other Matters
We applied certain limited procedures to management’s discussion and analysis which is required supplementary information (RSI) that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI.

We were engaged to report on individual non-major fund financial statements and additional information on the Successor Agency Trust Fund, which accompany the financial statements but are not RSI. With respect to this supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with the modified cash basis of accounting, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves.

Restriction on Use
This information is intended solely for the information and use of City Council and management of the City of Ripon, California, and is not intended to be, and should not be, used by anyone other than these specified parties.

Very truly yours,
2022.06.30 City of Ripon - Audit Communication Letter
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Packet Pg. 195 Attachment: 2022.06.30 City of Ripon - Audit Communication Letter (22-48 : Financial Statements and Independent Auditor report) Client: RIPON, CITY OF
Engagement: 6‐30‐2022 AuditCurrent Period: 06/30/2022Workpaper: Attachment: Adjusting Journal Entries Account Description
WorkpaperReference Debit Credit Net Income Effect
AJE01 O200To correct CRJE02 posted by client (posted in the wrong direction) 300‐28000 DUE TO OTHER FUNDS 165,599.26 0.00300‐10100 CASH IN COMBINED FUND 0.00 165,599.26 900‐17560 DUE FROM OTHER FUNDS 0.00 165,599.26
900‐10100 CASH IN COMBINED FUND 165,599.26 0.00
Total 331,198.52 331,198.52 0.00
AJE02 RE400To correct transfer activity posted by client. 110‐40001 OPERATING TRANSFERS 192,716.00 0.00
110‐99999 Transfers Out (PPC Account) 0.00 192,716.00
Total 192,716.00 192,716.00 0.00
2022.06.30 City of Ripon - Audit Communication Letter b Packet Pg. 196
Attachment: 2022.06.30 City of Ripon - Audit Communication Letter (22-48 : Financial Statements and

CITY OF RIPON

CALIFORNIA

FINANCIAL STATEMENTS
AND
INDEPENDENT AUDITOR’S REPORT

FOR THE YEAR ENDED
JUNE 30, 2022
2022.06.30 City of Ripon - Financial Statements with Independent Auditor's Report c
Packet Pg. 197 Attachment: 2022.06.30 City of Ripon - Financial Statements with Independent Auditor's Report (22-48 : Financial Statements and Independent

CITY OF RIPON

CALIFORNIA
JUNE 30, 2022

TABLE OF CONTENTS
Page
Independent Auditor’s Report ..................................................................................................................... 1 Management’s Discussion and Analysis ..................................................................................................... 6 Basic Financial Statements
Government-Wide Financial Statements
Statement of Net Position – Modified Cash Basis ....................................................................... 18 Statement of Activities – Modified Cash Basis ............................................................................ 19 Fund Financial Statements
Governmental Funds
Balance Sheet – Modified Cash Basis ........................................................................................ 20 Statement of Revenues, Expenditures and Changes in Fund Balances – Modified Cash Basis ................................................................................................................. 21 Proprietary Funds
Statement of Net Position – Modified Cash Basis ....................................................................... 22 Statement of Revenues, Expenses and Changes in Fund Net Position – Modified Cash Basis ................................................................................................................. 23 Fiduciary Funds
Statement of Fiduciary Net Position – Modified Cash Basis – Private-Purpose Trust Funds ............................................................................................................................... 24 Statement of Changes in Fiduciary Net Position – Modified Cash Basis – Private-Purpose Trust Funds .................................................................................................... 25 Notes to the Basic Financial Statements .............................................................................................. 26 Supplementary Information
Non-Major Special Revenue Funds
Combining Balance Sheet – Modified Cash Basis ...................................................................... 51 Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Modified Cash Basis ................................................................................................................. 56 Additional Information on the Successor Agency Trust Fund ............................................................... 61 2022.06.30 City of Ripon - Financial Statements with Independent Auditor's Report c
Packet Pg. 198 Attachment: 2022.06.30 City of Ripon - Financial Statements with Independent Auditor's Report (22-48 : Financial Statements and Independent 1 INDEPENDENT AUDITOR’S REPORT
To the Honorable Mayor and
Members of the City Council
City of Ripon, California
Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying modified cash basis financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Ripon, California (the City), as of and for the year ended June 30, 2022, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the table of contents.

In our opinion, the modified cash basis financial statements referred to above present fairly, in all material respects, the respective modified cash basis financial position of the governmental activities, the businesstype activities, each major fund, and the aggregate remaining fund information of the City of Ripon, California, as of June 30, 2022, and the respective changes in modified cash basis financial position, for the year then ended in accordance with the modified cash basis of accounting.

Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City 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.

Emphasis of Matter—Basis of Accounting
We draw attention to Note 1 of the financial statements, which describes the basis of accounting. The financial statements are prepared on the modified cash basis of accounting, which is a basis of accounting other than accounting principles generally accepted in the United States of America. Our opinions are not modified with respect to this matter.

Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with the modified cash basis of accounting described in Note 1, and for determining that the modified cash basis of accounting is an acceptable basis for the preparation of the financial statements in the circumstances. Management is also responsible 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.
2022.06.30 City of Ripon - Financial Statements with Independent Auditor's Report c
Packet Pg. 199 Attachment: 2022.06.30 City of Ripon - Financial Statements with Independent Auditor's Report (22-48 : Financial Statements and Independent 2 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 generally accepted auditing standards and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with generally accepted auditing standards and Government Auditing Standards, we:
 Exercise professional judgment and maintain professional skepticism throughout the audit.  Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
 Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, no such opinion is expressed.  Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
 Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for a reasonable period of time.

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.

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 accompanying combining and individual nonmajor fund financial statements and additional information on the Successor Agency Trust Fund are presented for purposes of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining and individual nonmajor fund financial statements and additional information on the Successor Agency Trust Fund are fairly stated, in all material respects, in relation to the basic financial statements as a whole. 2022.06.30 City of Ripon - Financial Statements with Independent Auditor's Report c
Packet Pg. 200 Attachment: 2022.06.30 City of Ripon - Financial Statements with Independent Auditor's Report (22-48 : Financial Statements and Independent 3 Other Matters
Other Information
Management is responsible for the other information included in the annual report. The other information comprises the management’s discussion and analysis but does not include the basic financial statements and our auditor's report thereon. Our opinions on the basic financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon.

In connection with our audit of the basic financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the basic financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated October 26, 2022, 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 the City’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control over financial reporting and compliance.

Clovis, California
October 26, 2022
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Packet Pg. 202 Attachment: 2022.06.30 City of Ripon - Financial Statements with Independent Auditor's Report (22-48 : Financial Statements and Independent 5 MANAGEMENT’S DISCUSSION AND ANALYSIS
2022.06.30 City of Ripon - Financial Statements with Independent Auditor's Report c
Packet Pg. 203 Attachment: 2022.06.30 City of Ripon - Financial Statements with Independent Auditor's Report (22-48 : Financial Statements and Independent

CITY OF RIPON

CALIFORNIA
MANAGEMENT’S DISCUSSION AND ANALYSIS
JUNE 30, 2022
6 Our discussion and analysis of the City of Ripon’s financial performance provides an overview of the City’s financial activities for the fiscal year ended June 30, 2022, within the limitations of the City’s modified cash basis of accounting. Please read this management’s discussion and analysis in conjunction with the City’s financial statements that begin on page 18.

FINANCIAL HIGHLIGHTS
The net position of the City is the difference between total assets and total liabilities and includes restricted and unrestricted funds of both governmental and business-type activities. As summarized in Table 1 on page 10, the City’s assets exceeded its liabilities by $47,225,493 (net position) for the fiscal year ended June 30, 2022. This compares favorably to the previous year’s net position of $41,422,039. This increase is due mainly to capital development fees, which are restricted funds and increased property taxes, motor vehicle in lieu fees, and interest income, which are unrestricted funds. This net position is comprised of the following:
 Capital related debt of $6,575,000 represents debt recorded in the proprietary funds for capital assets. The debt is associated with the water and sewer enterprise funds. The City does not capitalize capital assets; therefore, this category solely reflects the debt. Capital related debt of $6,575,000 constitutes a negative net position.
 Restricted net position of $38,521,396 represents the portion restricted for public safety, street construction and maintenance, assessment districts, capital projects, mitigation fees, and low- and moderate-income housing.
 Unrestricted net position of $15,279,097 represents the portion available to maintain the City’s obligations to citizens and creditors. These unrestricted funds are made up of committed, assigned and unassigned funds. Committed funds are funds approved by the City Council for a specific purpose. Assigned funds are funds that are constrained by the City’s intent to be used for a specific purpose. Unassigned funds are funds that are not restricted, committed, or assigned.

Below is a summary of unrestricted funds:
2022 2021
General Fund Reserves:

Sick Leave Contingency $ 355,547 $ 353,947
PERS Leave Contingency 1,135,397 972,998
Healthcare Contingency 209,025 208,136
Litigation Self-Insured Retention Contingency 627,075 624,407 Litigation/Natural Disaster Contingency 2,475,987 505,514 Operating Reserve 1,412,073 3,397,624
Subsequent Year Budget Deficit 3,344,729 -
Street and Road Reserve Fund 2,461,384 2,451,596
Street and Road Operations (544,904) -
General Capital Funds:

Parks and Recreation 881,429 930,684
CNG Station Capital Reserve 202,066 202,066
Department Capital Funds 1,526,512 1,547,068
Ripon Lighting Fund (21,343) (48,960)
Enterprise Funds * 1,901,195 1,214,120 *
Total Unrestricted Funds $ 13,046,275 15,279,097 $
* Enterprise funds are considered unrestricted however, these must be used in accordance with the laws governing the City's various enterprise funds. Also, certain reclassifications were made to this table as it relates to unrestricted funds, but does not affect any prior year financial statement numbers. 2022.06.30 City of Ripon - Financial Statements with Independent Auditor's Report c
Packet Pg. 204 Attachment: 2022.06.30 City of Ripon - Financial Statements with Independent Auditor's Report (22-48 : Financial Statements and Independent

CITY OF RIPON

CALIFORNIA
MANAGEMENT’S DISCUSSION AND ANALYSIS
JUNE 30, 2022
7  During the fiscal year ended June 30, 2019, City staff completed a Reserve Study and City Council approved a policy regarding reserve balances. These policies set goals for the General Fund Reserve, Sick Leave Contingency Reserve, CalPERS Reserve, Healthcare Deductible Reimbursement Reserve, Workers Compensation/Liability Self Insured Retention Reserve and the Natural Disaster/Litigation Reserve. These reserves were funded during the fiscal year ended June 30, 2019 through the budgeting process. These balances are reviewed annually to confirm the City is in compliance with the policies.
 During the fiscal year ended June 30, 2019, City Council created a policy of transferring General Fund dollars to the Landscape Maintenance Districts at the end of the year that have an annual operating deficit and do not have a fund balance to cover the annual deficit. This analysis is completed at the end of the fiscal year and transfers are presented to the City Council for approval.

For fiscal year ended June 30, 2022, $63,798 was transferred from the General Fund to four different Landscape Maintenance Districts to cover their deficit fund balances.

USING THIS ANNUAL REPORT
This annual report is presented in a format consistent with the presentation requirements of the Governmental Accounting Standards Board, as applicable to the City’s modified basis of accounting.

Report Components
This annual report consists of the following four parts:
1) Government-Wide Financial Statements. The Statement of Net Position and the Statement of Activities (on pages 18-19) provide information about the activities of the City government-wide (or as a whole) and present a longer-term view of the City’s finances. 2) Fund Financial Statements. Fund financial statements (beginning on page 20) focus on the individual parts of the City government. Fund financial statements also report the City’s operations in more detail than the government-wide statements by providing information about the City’s most significant (major) funds. For governmental activities, these statements tell how these services were financed in the short term, as well as what remains for future spending. For proprietary activities, these statements offer short-term and long-term financial information about the activities, which the City operates like businesses, such as the water, sewer and refuse services. 3) Notes to the Financial Statements. The notes to the financial statements are an integral part of the government-wide and fund financial statements and provide expanded explanation and detail regarding the information reported in the statements.
4) Supplementary Information. The annual report includes optional financial information, such as management’s discussion and analysis, combining statements for non-major funds (that are added together and shown in the fund financial statements in a single column) and additional information on the Successor Agency Trust Fund. This other supplementary financial information is provided to address certain specific needs of various users of the City’s annual report.

Basis of Accounting
The City has elected to present its financial statements on a modified cash basis of accounting. This modified cash basis of accounting is a basis of accounting other than accounting principles generally accepted in the United States of America. Basis of accounting is a reference to when financial events are recorded, such as the timing for recognizing revenues, expenses, and their related assets and liabilities.

Under the City’s modified cash basis of accounting, revenues and expenses and certain related assets, liabilities, and deferred inflows and outflows are recorded when they result from cash transactions or events.

As a result of the use of this modified cash basis of accounting, certain assets and their related revenues (such as accounts receivable and revenue for billed or provided services not yet collected, and other accrued 2022.06.30 City of Ripon - Financial Statements with Independent Auditor's Report c
Packet Pg. 205 Attachment: 2022.06.30 City of Ripon - Financial Statements with Independent Auditor's Report (22-48 : Financial Statements and Independent

CITY OF RIPON

CALIFORNIA
MANAGEMENT’S DISCUSSION AND ANALYSIS
JUNE 30, 2022
8 revenue and receivables) and certain liabilities and their related expenses or expenditures (such as accounts payable and expenses for goods or services received but not yet paid, and other accrued expenses and liabilities) are not recorded in these financial statements, with the exception of long-term liabilities arising from cash transactions. In addition, other economic assets, deferred outflows, liabilities, and deferred inflows that do not arise from a cash transaction or event (such as donated assets and postemployment benefit obligations) are not reported, and the measurement of reported assets and liabilities does not involve adjustment to fair value. Lastly, the City does not recognize its investment in capital assets in its statement of net position.

Therefore, when reviewing the financial information and discussion within this annual report, the reader should keep in mind the limitations resulting from the use of the modified cash basis of accounting.

Reporting the City as a Whole
The City’s Reporting Entity Presentation
This annual report includes all activities for which the City of Ripon’s City Council is fiscally responsible.

City management considered all potential component units for inclusion in the reporting entity by applying the criteria set forth in accounting principles generally accepted in the United States of America. The City concluded that there are no potential component units which should be included in the reporting entity.

The Government-Wide Statement of Net Position and the Statement of Activities Management’s analysis of the City as a whole begins on page 6. The government-wide financial statements are presented on pages 18 and 19. The Statement of Net Position and Statement of Activities report information about the City as a whole and its activities. These statements include all the City’s assets, liabilities, and deferred inflows and outflows resulting from the use of the modified cash basis of accounting, as further defined in the notes to the financial statements.

These two statements report the City’s net position and changes therein. Keeping in mind the limitation of the modified cash basis of accounting, the City’s net position, the difference among assets, deferred outflows, liabilities, and deferred inflows is one way to measure the City’s financial health or financial position. Over time, increases or decreases in the City’s net position are one indicator of whether its financial health is improving or deteriorating. Other nonfinancial factors should also be considered, such as changes in the City’s sales tax base and the condition of the City’s roads, to assess the overall health of the City.
1) Governmental activities. Most of the City’s basic services are reported here, including the general administration, police, streets, public works and recreation. Property taxes, sales and use taxes, charges for services, operating grants, and contributions finance most of these activities. 2) Business-type activities. The City charges a fee to customers to help it cover all or most of the cost of certain services it provides. The City’s water, sewer, and refuse service are reported here.

Reporting the City’s Most Significant Funds
The Fund Financial Statements
Management’s analysis of the City’s major funds begins on page 14 and provides detailed information about the most significant funds, not the City as a whole. Some funds are required to be established by State law.

However, the City Council establishes certain other funds to help it control and manage money for particular purposes or to show that it is meeting legal responsibilities for using certain taxes, grants, and other money.

The City has three types of funds: governmental, proprietary and fiduciary. 2022.06.30 City of Ripon - Financial Statements with Independent Auditor's Report c
Packet Pg. 206 Attachment: 2022.06.30 City of Ripon - Financial Statements with Independent Auditor's Report (22-48 : Financial Statements and Independent

CITY OF RIPON

CALIFORNIA
MANAGEMENT’S DISCUSSION AND ANALYSIS
JUNE 30, 2022
9  Governmental Funds. Most of the City’s basic services are reported in governmental funds that focus on how money flows into and out of those funds and the balances left at year-end that are available for spending. These funds report the acquisition of capital assets and payments for debt principal as expenditures, not changes to asset and debt balances. The governmental fund statements provide a detailed short-term view of the City’s general government operations and the basic services it provides. The City uses the modified cash basis of accounting and, accordingly, there are no reconciling differences between the governmental activities (reported in the Statement of Net Position and the Statement of Activities) and governmental funds. The City considers the General Fund, Streets & Roads Fund, and Capital Project Fund to be its significant, or major, governmental funds.

All other governmental funds are aggregated in a single column titled “Non-major Special Revenue Funds.”
 Proprietary Funds. The City charges customers for the services it provides. These services are generally reported in proprietary funds. Proprietary funds are reported in the same way all activities are reported in the Statement of Net Position and Statement of Activities. For example, principal payments on long-term debt are recorded as a reduction to the liability. The City’s proprietary (enterprise) fund financial statements are essentially the same as the business-type activities we report in the government-wide financial statements. The City utilizes the modified cash basis of accounting and, accordingly, capital assets are not capitalized or depreciated. The City has three enterprise funds: Water, Sewer, and Refuse.
 Fiduciary Funds. Private Purpose Trust Funds are established to serve as the custodian for assets held in a trustee or agency capacity for others and, therefore, cannot be used to support the City’s own programs. The City has one private purpose trust fund known as the Successor Agency Trust Fund which holds the assets and accounts for the activities related to the winding down of the former Redevelopment Agency.

Net Position – Modified Cash Basis
The City’s combined net position resulting from modified cash basis transactions or events increased from $41,422,039 to $47,225,493 between fiscal years 2021 and 2022. Looking at the net position and net expenses of governmental and business-type activities separately, governmental activities had a larger increase than business-type activities.

Table 1 on the following page shows a breakdown and comparison of these activities. 2022.06.30 City of Ripon - Financial Statements with Independent Auditor's Report c
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CITY OF RIPON

CALIFORNIA
MANAGEMENT’S DISCUSSION AND ANALYSIS
JUNE 30, 2022
10 TABLE 1:

Total
Percentage
Change
2021 2022 2021 2022 2021 2022 2021-2022
Cash and investments $ 15,980,978 $ 19,851,870 $ 1,901,195 $ 1,848,244 $ 17,882,173 $ 21,700,114 21%Cash and investments - restricted 31,347,872 32,639,806 244 31,348,116 96 32,639,902 4% Internal balances 634,124 826,841 (826,841) (634,124) - - 0% Total assets 53,125,800 48,155,691 1,074,598 1,214,216 49,230,289 54,340,016 10% Long-term liabilities:

Loan due to private-purpose trust funds 548,250 539,523 - - 548,250 539,523 -2% Debt due within one year - - 685,000 715,000 685,000 715,000 4% Debt due in more than one year - - 6,575,000 5,860,000 6,575,000 5,860,000 -11% Total liabilities 539,523 548,250 7,260,000 6,575,000 7,808,250 7,114,523 -9% Capital related debt - - (8,086,841) (6,575,000) (8,086,841) (6,575,000) -19% Restricted for:

Public safety 174,997 184,461 - - 174,997 184,461 5%
Street construction and maintenance 2,934,728 3,934,333 - - 2,934,728 3,934,333 34% Assessment districts 255,822 270,601 - - 255,822 270,601 6% Capital outlay 23,706,370 24,289,622 - - 23,706,370 24,289,622 2% Mitigation fees 7,922,809 8,038,443 - - 7,922,809 8,038,443 1% Low and moderate income housing 1,467,635 1,803,840 - - 1,467,635 1,803,840 23% Debt service - - 244 96 244 96 -61%
Unrestricted 11,145,080 14,064,977 1,901,195 1,214,120 13,046,275 15,279,097 17% Total Net Position $ 52,586,277 47,607,441 $ (6,185,402) $ (5,360,784) $ 41,422,039 $ 47,225,493 $ 14% Governmental Activities Business-Type Activities Total
The net position of the City’s governmental activities increased 10.46% to $52,586,277. However, $38,521,300 of this amount is restricted regarding the purposes for which it can be used. Consequently, unrestricted amounts showed $14,064,977 at the end of this year. A summary of the total unrestricted funds, including these governmental activities, is noted on page 6 under Financial Highlights. 2022.06.30 City of Ripon - Financial Statements with Independent Auditor's Report c Packet Pg. 208
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CITY OF RIPON

CALIFORNIA
MANAGEMENT’S DISCUSSION AND ANALYSIS
JUNE 30, 2022
11 Net Position – Modified Cash Basis
(10,000,000)
-
10,000,000 20,000,000 30,000,000 40,000,000 50,000,000 60,000,000 Governmental Business‐Type
20212022
Changes from 2021 to 2022 reflect an increase of 14.01% in net position, an increase of 10.46% for governmental activities and an increase of 13.33% for business-type activities. Changes in Net Position – Modified Cash Basis For the year ended June 30, 2022, net position (resulting from modified cash basis transactions or events) changed as follows on page 12. 2022.06.30 City of Ripon - Financial Statements with Independent Auditor's Report c Packet Pg. 209
Attachment: 2022.06.30 City of Ripon - Financial Statements with Independent Auditor's Report (22-48 :

CITY OF RIPON

CALIFORNIA
MANAGEMENT’S DISCUSSION AND ANALYSIS
JUNE 30, 2022
12 Total
Percentage
Change
2021 2022 2021 2022 2021 2022 2021-2022
RevenuesProgram revenues:

Charges for services 1,525,929 $ 2,212,168 $ 7,819,460 $ 8,137,665 $ 9,345,389 $ 10,349,833 $ 11% Operating grants and contributions 1,769,336 1,879,180 - - 1,769,336 1,879,180 6% Capital grants and contributions 3,439,030 5,527,209 437,802 398,915 3,876,832 5,926,124 53% General revenues
Taxes:

Property taxes 2,263,340 2,532,657 - 2,263,340 - 2,532,657 12% Sales and use taxes 3,383,767 4,626,645 - 3,383,767 - 4,626,645 37% Other 292,763 328,848 153,239 188,030 446,002 516,878 16% Motor vehicle in lieu 1,725,970 1,809,713 - 1,725,970 - 1,809,713 5% American rescue plan act 1,959,940 - - - 1,959,940 - 100%Investment income 409,411 289,482 23,136 14,495 432,547 303,977 -30% Miscellaneous 668,774 694,051 - - 694,051 668,774 -4%
Total revenue 21,834,616 15,503,597 8,433,637 8,739,105 23,937,234 30,573,721 28% ExpensesAdministrative 40,667 71,133 - - 40,667 71,133 75% Legislative 2,767 3,616 - - 2,767 3,616 31%
Police 6,749,793 7,805,549 - - 6,749,793 7,805,549 16%
Streets and public works 1,829,400 1,937,767 - - 1,829,400 1,937,767 6% Culture and recreation 2,072,375 2,238,190 - - 2,072,375 2,238,190 8% Community development 277,132 5,676 - - 277,132 5,676 -98% Redevelopment 196,592 216,357 - - 196,592 216,357 10%
Other 99,279 116,419 - - 99,279 116,419 17%
Capital outlay 2,041,040 6,906,310 - - 2,041,040 6,906,310 238% Water - - 2,015,165 1,984,104 2,015,165 1,984,104 -2%
Sewer - - 1,135,228 1,175,464 1,135,228 1,175,464 4%
Refuse - - 2,105,818 2,309,682 2,105,818 2,309,682 10%
Total expenses 19,301,017 13,309,045 5,256,211 5,469,250 18,565,256 24,770,267 33% Excess (deficiency) before transfers 2,194,552 2,533,599 3,177,426 3,269,855 5,371,978 5,803,454 8% Transfers 2,445,237 2,317,192 (2,317,192) (2,445,237) - - Increase in net position 4,511,744 4,978,836 860,234 824,618 5,371,978 5,803,454 8% Net position - beginning 47,607,441 43,095,697 (7,045,636) (6,185,402) 36,050,061 41,422,039 Net position - ending $ 52,586,277 47,607,441 $ (6,185,402) $ (5,360,784) $ 41,422,039 $ 47,225,493 $ Governmental Activities Business-Type Activities Total
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CITY OF RIPON

CALIFORNIA
MANAGEMENT’S DISCUSSION AND ANALYSIS
JUNE 30, 2022
13 Governmental Activities
The Statement of Activities format is significantly different from a typical Statement of Revenues, Expenses and Changes in Fund Balance. Expenses are listed in the first column, with revenues from that particular program reported to the right. The result is net (expense) revenue. This type of format highlights the relative financial burden of each of the functions on the City’s taxpayers. It also identifies how much each function draws from the general revenues or if it is self-financing through fees and grants or contributions. All other governmental revenues are reported as general. It is important to note that all taxes are classified as general revenue, even if restricted for a specific purpose.

For the year ended June 30, 2022, the City’s governmental activities sources and uses follow:
10%
9%
25%
12%
21%
2% 8%
9% 1%
3%
Sources of Funds for Governmental Activities
Charges for services
Operating grants and
contributions
Capital grants and
contributions
Property taxes
Sales and use taxes
Other taxes
Motor vehicle in lieu
Amercian rescue plan act
Investment income
Miscellaneous

0.37%

0.02%

40.44%

10.04%

11.60% 0.03%

1.12% 0.60%

35.78%
Uses of Funds in Governmental Activities
Administrative
Legislative
Police
Streets and public works
Culture and recreation
Community development
Redevelopment
Other
Capital outlay
For the year ended June 30, 2022, total expenses for governmental activities resulting from modified cash basis transactions or events amounted to $19,301,017. Of these total expenses, taxpayers and other general revenues funded $12,216,059, and those directly benefiting from the program funded $7,406,389 from grants and other contributions, and $2,212,168 from charges for services.

Business-Type Activities
The business-type activities’ net revenue (expenses), before contributions and transfers, resulting from modified cash basis transactions or events follow: The water, sewer and refuse service activities reported net revenues (expenses) of $2,199,303, $961,845, and $108,707, respectively. ‐
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
Water Sewer Refuse
Business-type Activities Revenues and Expenses - Modified Cash Basis Revenues
Expenses
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CITY OF RIPON

CALIFORNIA
MANAGEMENT’S DISCUSSION AND ANALYSIS
JUNE 30, 2022
14 A FINANCIAL ANALYSIS OF THE CITY’S FUNDS
Certain funds experienced noteworthy changes from the prior year and are highlighted as follows:

Revenues:
 Sales and use taxes increased 37% from the prior fiscal year to the current fiscal year. This is due to increased fuel sales.
 Development-related General Fund fees were conservatively budgeted at $262,000, but the amount actually received by the City was $374,646.
 The City continues to receive the $250,000 administrative allowance for administering the windingdown of the Redevelopment Agency. At this time, it is not clear when the City would no longer be receiving this allowance.
 The City continues to analyze its utility rates based upon a rate study that was completed in 2020. In accordance with Proposition 218, the City Council approved rate increases to occur over a 5-year period. The utility rate study projected increases to water, sewer, and refuse rates during fiscal year 2021/2022 of 2%, 4%, and 5%, respectively. The City Council has directed staff to re-analyze the financial position of each Enterprise Fund each year to decide if any rate needs to be increased based upon the approved increases. During the current fiscal year, utility rates for water, sewer, and refuse increased as projected. There have been significant increases in refuse expenditures due to State mandates. Staff is tracking these increases to report to the City Council.  The City received approximately $1,900,000 of the first tranche of American Rescue Plan dollars during the fiscal year ending June 30, 2022, and received the second tranche of approximately $1,900,000 during fiscal year ending June 30, 2023. These funds have already been allocated by the City Council at the Strategic Planning meeting in March 2022.

Expenditures:
 Capital Outlay expenditures increased $4,808,629 from the prior year. Below is a list of major capital expenditures that were incurred during the current fiscal year:
o Corporation Yard Design - $176,000
o Dispatch Center Upgrades - $294,000 (partially reimbursed by City of Lathrop) o Upgrade to computer servers - $75,000
o Police Vehicles (2) - $169,000
o Public Works Vehicles (2) – $90,000
o Equipment for Parks - $49,000
o Drilling of Well #19 – $902,000
o Senior Center Retrofit Project - $21,000
o Rehabilitation to Stockton Avenue – $3,666,412 (mostly grant funded) o Water, Sewer & Storm Drain expenses due to Stockton Avenue - $500,000; $532,000; and 97,000; respectively
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CITY OF RIPON

CALIFORNIA
MANAGEMENT’S DISCUSSION AND ANALYSIS
JUNE 30, 2022
15 CAPITAL ASSETS AND DEBT ADMINISTRATION
Capital Assets – Modified Cash Basis
The City does not capitalize capital assets.

Long-Term Debt – Modified Cash Basis
At June 30, 2022, the City had $7,114,523 in long-term debt arising from modified cash basis transactions or events, compared with $7,808,250 at June 30, 2021. This debt is related to business-type activities and a loan due to the Successor Agency Trust.

At June 30, 2022, the City’s Private-Purpose Trust Fund (Former Ripon Redevelopment Agency) had $19,780,805 in long-term debt arising from the modified cash basis transactions or events, compared with $20,005,512 at June 30, 2021. This debt is related to redevelopment tax allocation bonds.

ECONOMIC OUTLOOK AND MAJOR INITIATIVES
The City’s budget for the upcoming fiscal year ended June 30, 2023 is fairly consistent with the year ending June 30, 2022.

The City staffing levels for the year ending June 30, 2023 increased compared to the year ended June 30, 2022 due to the addition of a new patrol officer, and a regulatory compliance position. In addition, part time positions of Information Technician and Water Conservation Coordinator were moved to full-time positions.

The City’s Redevelopment Successor Agency expects to continue to receive the $250,000 administrative allowance for administering the winding-down of the Redevelopment Agency for the upcoming fiscal years, but is projected to be reduced or eliminated in the future.

The City’s share of CalPERS unfunded accrued liability is projected to increase significantly over the next several years as a result of the CalPERS Board lowering the discount rate. The City has transferred $1,339,369 to a reserve fund for future CalPERS payments. In addition, a $250,000 prepayment was made towards the City’s unfunded accrued liability in fiscal year ended June 30, 2018. It is important to continue to monitor CalPERS increasing rates and unfunded accrued liability. During the fiscal year ending June 30, 2023, the City is establishing a Section 115 trust to help mitigate these increases.

CONTACTING THE CITY’S FINANCIAL MANAGEMENT
This report is designed to provide our citizens, taxpayers, customers, and creditors with a general overview of the City’s finances and to demonstrate the City’s accountability for the money it receives. If you have questions about this report or need additional information, please contact the City Clerk’s Office at 259 N.

Wilma Avenue, Ripon, California 95366, or telephone (209) 599-2108. 2022.06.30 City of Ripon - Financial Statements with Independent Auditor's Report c
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Packet Pg. 215 Attachment: 2022.06.30 City of Ripon - Financial Statements with Independent Auditor's Report (22-48 : Financial Statements and Independent The notes to the basic financial statement are an integral part of this statement. 18 CITY OF RIPON
STATEMENT OF NET POSITION – MODIFIED CASH BASIS
JUNE 30, 2022
Governmental Business-Type
Activities Activities Total
ASSETS
Cash and investments 19,851,870 $ 1,848,244 $ 21,700,114 $ Cash and investments - restricted 32,639,806 96 32,639,902 Internal balances 634,124 (634,124) -
Total assets 53,125,800 1,214,216 54,340,016

LIABILITIES
Loan due to private-purpose trust funds 539,523 - 539,523 Long-term liabilities:

Debt due within one year - 715,000 715,000
Debt due in more than one year - 5,860,000 5,860,000
Total liabilities 539,523 6,575,000 7,114,523

NET POSITION
Capital related debt - (6,575,000) (6,575,000)
Restricted for:

Public safety 184,461 - 184,461
Street construction and maintenance 3,934,333 - 3,934,333 Assessment districts 270,601 - 270,601
Capital projects 24,289,622 - 24,289,622
Mitigation fees 8,038,443 - 8,038,443
Low and moderate income housing 1,803,840 - 1,803,840
Debt service - 96 96
Unrestricted 14,064,977 1,214,120 15,279,097
Total net position (deficit) 52,586,277 $ (5,360,784) $ 47,225,493 $ 2022.06.30 City of Ripon - Financial Statements with Independent Auditor's Report c
Packet Pg. 216 Attachment: 2022.06.30 City of Ripon - Financial Statements with Independent Auditor's Report (22-48 : Financial Statements and Independent The notes to the basic financial statement are an integral part of this statement. 19 CITY OF RIPON
STATEMENT OF ACTIVITIES – MODIFIED CASH BASIS
FOR THE YEAR ENDED JUNE 30, 2022
Operating Capital
Charges for Grants and Grants and Governmental Business-Type Direct Indirect Total Services Contributions Contributions Activities Activities Total Functions/ProgramsGovernmental activities:

Administrative 1,632,181 $ (1,561,048) $ 71,133 $ 420,793 $ - $ 7,808 $ 357,468 $ - $ 357,468 $ Legislative 458,880 (455,264) 3,616 - - - (3,616) - (3,616) Police 6,629,342 1,176,207 7,805,549 429,940 182,591 - (7,193,018) - (7,193,018) Streets and public works 2,261,348 (323,581) 1,937,767 677,271 1,230,046 3,825,517 3,795,067 - 3,795,067 Culture and recreation 1,981,234 256,956 2,238,190 684,164 - - (1,554,026) - (1,554,026)Community development 5,676 - 5,676 - - - (5,676) - (5,676) Redevelopment 216,357 - 216,357 - - - (216,357) - (216,357)Other 98,840 17,579 116,419 - 466,543 - 350,124 - 350,124Capital outlay 66,327 6,839,983 6,906,310 - - 1,693,884 (5,212,426) - (5,212,426) Total governmental activities 20,123,841 (822,824) 19,301,017 2,212,168 1,879,180 5,527,209 (9,682,460) - (9,682,460) Business-type activities:

Water 1,686,117 297,987 1,984,104 4,001,846 - 174,574 - 2,192,316 2,192,316 Sewer 998,493 176,971 1,175,464 1,733,453 - 209,946 - 767,935 767,935 Refuse 1,961,816 347,866 2,309,682 2,402,366 - 14,395 - 107,079 107,079 Total business-type activities 822,824 4,646,426 5,469,250 8,137,665 - 398,915 - 3,067,330 3,067,330 Total primary government $ - 24,770,267 $ 24,770,267 $ 10,349,833 $ 1,879,180 $ 5,926,124 $ (9,682,460) 3,067,330 (6,615,130) General revenues:

Taxes:

Property taxes - 2,532,657 2,532,657Sales and use taxes - 4,626,645 4,626,645Other 188,030 328,848 516,878 Motor vehicle in lieu - 1,809,713 1,809,713American rescue plan act - 1,959,940 1,959,940Investment income 14,495 289,482 303,977 Miscellaneous - 668,774 668,774
Transfers (2,445,237) 2,445,237 -
Total general revenues and transfers (2,242,712) 14,661,296 12,418,584 Change in net position 4,978,836 824,618 5,803,454
Net position (deficit) - beginning (6,185,402) 47,607,441 41,422,039 Expenses Program Revenues Net (Expense) Revenue and Changes in Net Position 2022.06.30 City of Ripon - Financial Statements with Independent Auditor's Report c Packet Pg. 217
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The notes to the basic financial statement are an integral part of this statement. 20 CITY OF RIPON
BALANCE SHEET – MODIFIED CASH BASIS

GOVERNMENTAL FUNDS
JUNE 30, 2022
Streets &
Roads Capital Non-Major Total
General Special Projects Special Revenue Governmental
Fund Revenue Fund Fund Funds Funds
ASSETS
Cash and investments $ 11,098,411 $ 1,916,480 $ 2,610,007 $ 4,226,972 $ 19,851,870 Cash and investments - restricted 10,026,744 22,613,062 - 32,639,806 - Due from other funds 21,343 - - - 21,343
Advance to other funds - - 2,194,045 - 2,194,045
Total assets $ 1,916,480 21,146,498 $ 27,417,114 $ 4,226,972 $ 54,707,064 $

LIABILITIES
Due to other funds - $ - $ - $ 21,343 $ 21,343 $
Advances from other funds 1,559,921 - - - 1,559,921
Loan due to private-purpose trust funds - - 539,523 - 539,523 Total liabilities - 1,559,921 539,523 21,343 2,120,787

FUND BALANCES
Restricted for:

Public safety 184,461 - - - 184,461
Street construction and maintenance - - - 3,934,333 3,934,333 Assessment districts - - - 270,601 270,601
Capital projects:

Culture and recreation - - 960,398 22,038 982,436
Special assessment districts - - 1,248,611 - 1,248,611
Sewer projects - - 3,219,850 - 3,219,850
Water projects - - 7,867,518 - 7,867,518
Refuse projects - - 1,067,135 - 1,067,135
Public facilities financing plan - - 9,733,455 - 9,733,455 Other - - 170,617 - 170,617
Mitigation fees 8,038,443 - - - 8,038,443
Low and moderate income housing 1,803,840 - - - 1,803,840 Committed to:

Street construction and maintenance - 2,461,384 - - 2,461,384 Capital projects:

General government - - 195,983 - 195,983
Culture and recreation - - 1,354,410 - 1,354,410
General capital projects - - 1,059,614 - 1,059,614
Contingencies:

Sick leave 355,547 - - - 355,547
Retirement 1,135,397 - - 1,135,397 -
Healthcare 209,025 - - - 209,025
Liability self-insured retention 627,075 - - - 627,075
Litigation and natural disaster 2,475,987 - - 2,475,987 - Assigned to:

Subsequent year budget deficit 3,344,729 - - 3,344,729 - Unassigned (544,904) 1,412,073 - (21,343) 845,826
Total fund balances 1,916,480 19,586,577 26,877,591 4,205,629 52,586,277 Total liabilities and fund balances $ 1,916,480 21,146,498 $ 27,417,114 $ 4,226,972 $ 54,707,064 $ 2022.06.30 City of Ripon - Financial Statements with Independent Auditor's Report c
Packet Pg. 218 Attachment: 2022.06.30 City of Ripon - Financial Statements with Independent Auditor's Report (22-48 : Financial Statements and Independent The notes to the basic financial statement are an integral part of this statement. 21 CITY OF RIPON

STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES MODIFIED CASH BASIS – GOVERNMENTAL FUNDS
JUNE 30, 2022
Streets &
Roads Capital Non-Major Total
General Special Projects Special Revenue Governmental
Fund Revenue Fund Fund Funds Funds

REVENUES
Taxes 9,431,187 $ - $ - $ 41,170 $ 9,472,357 $
Assessments - - - 399,687 399,687
Licenses, permits and fees 1,662,890 - 696,559 - 2,359,449 Investment income 447,717 22,184 169,933 19,459 659,293 Intergovernmental revenue 1,981,246 3,048,392 93,600 1,949,409 7,072,647 Charges for services 1,063,575 8,191 - 1,862 1,073,628
Fines and forfeitures 134,368 - - - 134,368
Housing/loan program income 430,706 - - - 430,706
Contributions 16,652 - - - 16,652
Other 128,191 6,160 78,781 2,697 215,829
Total revenues 15,296,532 3,084,927 1,038,873 2,414,284 21,834,616

EXPENDITURES
General government:

Administration 1,632,183 - - - 1,632,183
Legislative 455,265 - - - 455,265
Public safety:

Police 6,629,342 - - - 6,629,342
Streets and public works:

Streets - 770,581 - 47,426 818,007
Planning 317,422 - - 5,001 322,423
Engineering 370,385 - - - 370,385
Building 359,394 - - - 359,394
Culture and recreation:

Library 69,656 - - - 69,656
Parks and recreation 1,867,692 - - - 1,867,692
Community Center 43,886 - - - 43,886
Community development 5,676 - - 30,837 36,513
Special assessment districts - - - 394,754 394,754
Redevelopment 216,357 - - - 216,357
Allocation to other department costs (1,104,893) 137,038 66,327 78,702 (822,826) Other 98,840 - - - 98,840
Capital outlay 4,194 3,592,265 3,212,687 - 6,809,146
Total expenditures 10,965,399 4,499,884 3,279,014 556,720 19,301,017 Excess (deficiency) of revenues over expenditures 4,331,133 (1,414,957) (2,240,141) 1,857,564 2,533,599

OTHER FINANCING SOURCES (USES)
Operating transfers in - 879,841 2,754,059 63,798 3,697,698 Operating transfers out - (372,623) - (879,838) (1,252,461) Total other financing sources (uses) (372,623) 879,841 2,754,059 (816,040) 2,445,237 Net change in fund balances 3,958,510 (535,116) 513,918 1,041,524 4,978,836 Fund balances - beginning 2,451,596 15,628,067 26,363,673 3,164,105 47,607,441 Fund balances - ending 19,586,577 $ 1,916,480 $ 26,877,591 $ 4,205,629 $ 52,586,277 $ 2022.06.30 City of Ripon - Financial Statements with Independent Auditor's Report c
Packet Pg. 219 Attachment: 2022.06.30 City of Ripon - Financial Statements with Independent Auditor's Report (22-48 : Financial Statements and Independent The notes to the basic financial statement are an integral part of this statement. 22 CITY OF RIPON
STATEMENT OF NET POSITION – MODIFIED CASH BASIS

PROPRIETARY FUNDS
JUNE 30, 2022
Sewer Water Refuse
Enterprise Enterprise Enterprise
Fund Fund Fund Total
ASSETS
Current assets:

Cash and investments $ 926,419 710,598 $ 211,227 $ 1,848,244 $ Cash and investments - restricted 96 - - 96
Total assets 710,598 926,515 211,227 1,848,340

LIABILITIES
Current liabilities:

Current portion of bonds payable 170,000 545,000 - 715,000 Noncurrent liabilities:

Advance from capital projects fund 634,124 - - 634,124
Noncurrent portion of bonds payable 5,310,000 550,000 - 5,860,000 Total liabilities 720,000 6,489,124 - 7,209,124

NET POSITION
Capital related debt (720,000) (5,855,000) (6,575,000) - Restricted for debt service - 96 - 96
Unrestricted 292,295 710,598 211,227 1,214,120
Total net position (deficit) $ (5,562,609) (9,402) $ 211,227 $ (5,360,784) $ 2022.06.30 City of Ripon - Financial Statements with Independent Auditor's Report c
Packet Pg. 220 Attachment: 2022.06.30 City of Ripon - Financial Statements with Independent Auditor's Report (22-48 : Financial Statements and Independent The notes to the basic financial statement are an integral part of this statement. 23 CITY OF RIPON

STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND NET POSITION MODIFIED CASH BASIS – PROPRIETARY FUNDS
JUNE 30, 2022
Sewer Water Refuse
Enterprise Enterprise Enterprise
Fund Fund Fund Total
Operating revenues:

Charges for services:

Sewer usage services $ 1,733,453 $ - $ 1,733,453 - $
Water revenue 4,001,846 - 4,001,846 -
Refuse revenue - - 2,402,366 2,402,366
Total operating revenues 1,733,453 4,001,846 2,402,366 8,137,665 Operating expenses:

Salaries and wages 315,869 469,598 624,511 1,409,978
Employee benefits 168,793 243,559 352,872 765,224
Professional services 100,057 39,960 10,891 150,908
Repairs and maintenance 155,280 112,940 218,842 487,062 Gas and oil 19,419 20,485 90,486 130,390
Utilities 112,069 395,044 8,620 515,733
Supplies 7,441 10,756 9,429 27,626
Conference expenses - 795 - 795
Communications 3,119 59,726 4,767 67,612
Membership, dues, books, etc. 55,863 40,782 2,663 99,308 Postage 11,267 11,551 11,266 34,084
Refuse disposal - 584,326 - 584,326
Other 15,716 29,365 43,141 88,222
Allocation of other department costs 297,987 176,971 347,866 822,824 Total operating expenses 1,141,864 1,732,548 2,309,680 5,184,092 Operating income 591,589 2,269,298 92,686 2,953,573
Nonoperating revenues (expenses):

Contributions/developer fees 174,574 209,946 14,395 398,915 Assessments 188,030 - - 188,030
Interest revenue 5,880 6,987 1,626 14,493
Interest expense (33,600) (251,556) - (285,156)
Total nonoperating revenues (expenses) (69,995) 370,256 16,021 316,282 Net income before transfers 2,199,303 961,845 108,707 3,269,855 Operating transfers out (1,481,586) (854,946) (108,705) (2,445,237) Change in net position 106,899 717,717 2 824,618
Net position (deficit) - beginning (6,280,326) (116,301) 211,225 (6,185,402) Net position (deficit) - ending $ (5,562,609) (9,402) $ 211,227 $ (5,360,784) $ 2022.06.30 City of Ripon - Financial Statements with Independent Auditor's Report c
Packet Pg. 221 Attachment: 2022.06.30 City of Ripon - Financial Statements with Independent Auditor's Report (22-48 : Financial Statements and Independent The notes to the basic financial statement are an integral part of this statement. 24 CITY OF RIPON
STATEMENT OF FIDUCIARY NET POSITION – MODIFIED CASH BASIS

FIDUCIARY FUNDS
JUNE 30, 2022
Successor Agency
Private Purpose
Trust Fund
ASSETS
Cash and investments 4,683,142 $
Cash and investments - restricted 3,028,650
Loan due from capital projects fund 539,523
Total assets 8,251,315

LIABILITIES
Due to County of San Joaquin 1,297,266
Long-term liabilities:

Debt due in more than one year 19,780,805
Total liabilities 21,078,071

NET POSITION
Net position (deficit) held in trust for redevelopment
dissolution and other purposes (12,826,756) $
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Packet Pg. 222 Attachment: 2022.06.30 City of Ripon - Financial Statements with Independent Auditor's Report (22-48 : Financial Statements and Independent The notes to the basic financial statement are an integral part of this statement. 25 CITY OF RIPON
STATEMENT OF CHANGES IN FIDUCIARY NET POSITION – MODIFIED CASH BASIS

FIDUCIARY FUNDS
FOR THE YEAR ENDED JUNE 30, 2022
Successor Agency
Private Purpose
Trust Fund

ADDITIONS
Property taxes $ 560,968
Program income 940,927
Investment income 267,514
Total additions 1,769,409

DEDUCTIONS
General operating 256,000
Interest expense 660,300
Total deductions 916,300
Change in fiduciary net position 853,109
Total net position (deficit) - beginning of year (13,679,865) Total net position (deficit) - end of year (12,826,756) $ 2022.06.30 City of Ripon - Financial Statements with Independent Auditor's Report c
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CITY OF RIPON

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
26 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The financial statements of the City of Ripon, California (the City) are presented on the modified cash basis of accounting. The modified cash basis of accounting differs from accounting principles generally accepted in the United States of America (GAAP). Generally accepted accounting principles include all relevant Governmental Accounting Standards Board (GASB) pronouncements.

Financial Reporting Entity
The City was incorporated on November 27, 1945, under the general laws of the State of California. The City operates under a Council-Manager form of government consisting of five elected council members including the Mayor and a city council appointed City Manager. The City provides the following services as authorized by its charter: public safety, sanitation, water utility, street maintenance, community development, library, parks and recreation, and general administrative services.

Individual Component Unit Disclosures
There are no entities which meet the Governmental Accounting Standards Board (GASB) Statement No. 14, as amended by GASB Statement No. 39 and GASB Statement No. 61 criteria for discrete disclosure within these basic financial statements.

Basis of Presentation
The government-wide financial statements (i.e. Statement of Net Position and Statement of Activities) display information about the primary government (the City). These statements include the financial activities of the overall City government, except for fiduciary activities. Eliminations have been made to minimize the double counting of internal activities. These statements distinguish between the governmental and business-type activities of the City. Governmental activities generally are financed through taxes, intergovernmental revenues, and other non-exchange transactions. Business-type activities are financed in whole or in part by fees charged to external parties.

The Statement of Activities presents a comparison between direct and indirect expenses and program revenues for each segment of the business-type activities of the City and for each function of the City’s governmental activities. Direct expenses are those that are specifically associated with a program or function and, therefore, are clearly identifiable to a particular function. Indirect expenses are allocated to functions based on the relativity of direct expenses by department. Program revenues include (a) charges paid by the recipients of goods or services offered by the programs, (b) grants and contributions that are restricted to meeting the operational needs of a particular program and (c) fees, grants and contributions that are restricted to financing the acquisition or construction of capital assets.

Revenues that are not classified as program revenues, including all taxes, are presented as general revenues.

Fund financial statements of the reporting entity are organized into funds, each of which is considered to be a separate accounting entity. Each fund is accounted for by providing a separate set of self-balancing accounts that constitutes its assets, liabilities, fund equity, revenues, and expenditures/expenses. Funds are organized into three major categories: governmental, proprietary and fiduciary. An emphasis is placed on major funds within the governmental and proprietary categories. A fund is considered major if it is the primary operating fund of the City or meets the following criteria:

Total assets, liabilities, revenues, or expenditures/expenses of that individual governmental or enterprise fund are at least 10 percent of the corresponding total for all funds of that category or type, and
Total assets, liabilities, or expenditures/expenses of the individual governmental or enterprise fund are at least 5 percent of the corresponding total for all governmental and enterprise funds combined. 2022.06.30 City of Ripon - Financial Statements with Independent Auditor's Report c
Packet Pg. 224 Attachment: 2022.06.30 City of Ripon - Financial Statements with Independent Auditor's Report (22-48 : Financial Statements and Independent

CITY OF RIPON

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
27 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Basis of Presentation (Continued)
The funds of the financial reporting entity are described below:

Governmental Funds
The General Fund is the primary operating fund of the City and is always classified as a major fund. It is used to account for all activities except those legally or administratively required to be accounted for in other funds.

Special Revenue Funds are used to account for the proceeds of the specified revenue sources that are either legally restricted to expenditures for specified purposes or designated to finance particular functions or activities of the City. The reporting entity includes the following special revenue fund, which is reported as a major fund.

Streets and Road Fund – Accounts for revenues and expenditures for streets and roads related maintenance and construction.

Capital Projects Funds are used to account for resources restricted or designated for the acquisition or construction of specific capital projects or items. The reporting entity includes the following capital projects fund, of which is reported as a major fund.

Capital Projects Fund – Accounts for contributions and specific revenues and transfers from other City funds and expenditures for various capital projects as the City Council may designate.

Proprietary Funds
Enterprise Funds are used to account for business-like activities provided to the general public. These activities are financed primarily by user charges, and the measurement of financial activity focuses on net income measurement similar to the private sector. The reporting entity includes the following enterprise funds: water, sewer, and refuse funds; all of which qualify as major funds.

Sewer Fund – Accounts for activities associated with operating and maintaining the City’s sewer and surface drainage system. All activities necessary to provide such services are accounted for in this fund, including administration, operations, capital improvements, maintenance, financing and related debt service, and billing and collection.

Water Fund – Accounts for the provision of water services to residents of the City. All activities necessary to provide such services are accounted for in this fund, including administration, operations, capital improvements, maintenance, financing and related debt service, and billing and collection.

Refuse Fund – Accounts for the provision of refuse collection services to residents of the City. All activities necessary to provide such services are accounted for in this fund, including administration, operations, capital improvements, maintenance, financing and related debt service, and billing and collection.

Proprietary fund operating revenues, such as charges for services, result from exchange transactions associated with the principal activity of the fund. Exchange transactions are those in which each party receives and gives up essentially equal values. Non-operating revenues, such as subsidies and investment earnings, result from non-exchange transactions or ancillary activities.

Contributions/developer fees are reported separately and represent capital contributions charged by the City. Operating expenses are those expenses essential to the primary operations of the fund. All other expenses are reported as non-operating expenses.
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CITY OF RIPON

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
28 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Basis of Presentation (Continued)
Fiduciary Funds
Fiduciary Funds are established to serve as the custodian for assets held in a trustee or agency capacity for others and, therefore, cannot be used to support the City’s own programs. The reporting entity includes one private-purpose trust fund.

Successor Agency Trust Fund – Accounts for activities related to the servicing of debt of the former Redevelopment Agency.

Measurement Focus
In the Government-Wide Statement of Net Position and Statement of Activities, both governmental and business-like activities are presented using the economic resources measurement focus, within the limitations of the modified cash basis of accounting, as defined below.

In the fund financial statements, the “current financial resources” measurement focus or the “economic resources” measurement focus, as applied to the modified cash basis of accounting, is used as appropriate:

All governmental funds utilize a “current financial resources” measurement focus. Only current financial assets and liabilities are generally included on their balance sheets. The operating statements present sources and uses of available spendable financial resources during a given period. These funds use fund balance as their measure of available spendable financial resources at the end of the period.

The proprietary fund utilizes an “economic resources” measurement focus. The accounting objectives of this measurement focus are the determination of operating income, changes in net assets (or cost recovery), and financial position. All assets and liabilities (whether current or noncurrent, financial, or nonfinancial) associated with their activities are reported. Proprietary fund equity is classified as net position.

The fiduciary fund utilizes an “economic resources” measurement focus. The accounting objectives of this measurement focus are the determination of additions, deductions, changes in net position, and financial position. All assets and liabilities (whether current or noncurrent, financial, or nonfinancial) associated with their activities are reported. Fiduciary fund equity is classified as net position.

Basis of Accounting
In the Government-Wide Statement of Net Position and Statement of Activities, and the fund financial statements, governmental and business-like activities are presented using a modified cash basis of accounting. This is a basis of accounting other than accounting principles generally accepted in the United States of America (GAAP) as established by the Governmental Accounting Standards Board. The basis of accounting involves modification to the cash basis of accounting to report in the statement of net position cash transactions that result in an obligation that covers a period greater than the period in which the cash transaction occurred. Accordingly, long-term liabilities arising from cash transactions have been reported in the Statement of Net Position.
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CITY OF RIPON

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
29 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Basis of Presentation (Continued)
Basis of Accounting (Continued)
This modified cash basis of accounting differs from GAAP primarily because certain assets and their related revenues (such as accounts receivable and revenue for billed or provided services not yet collected, and other accrued revenue and receivables) and certain liabilities and their related expenses or expenditures (such as accounts payable and expenses for goods or services received but not yet paid, and other accrued expenses and liabilities) are not recorded in these financial statements, with the exception of long-term liabilities arising from cash transactions. In addition, other economic assets, deferred outflows, liabilities, and deferred inflows that do not arise from a cash transaction or event (such as donated assets and postemployment benefit obligations) are not reported, and the measurement of reported assets and liabilities does not involve adjustment to fair value. Lastly, the City does not recognize its investment in capital assets in its Statement of Net Position.

If the City utilized the basis of accounting recognized as generally accepted, the fund financial statements for governmental funds would use the modified accrual basis of accounting, while the fund financial statements for proprietary and fiduciary fund types would use the accrual basis of accounting. All government-wide financials would be presented on the accrual basis of accounting.

Cash, Cash Equivalents and Investments
For the purpose of financial reporting, “cash and cash equivalents” includes all demand and savings accounts and certificates of deposit or short-term investments with an original maturity date of three months or less. This also includes deposits with the State of California Local Agency Investment Fund (LAIF) and trust account investments in open-ended mutual fund shares.

The City has adopted GASB statement No. 72, Fair Value Measurement and Application; investments are measured at fair value on a recurring basis, when required. Recurring fair value measurements are those that GASB Statement require or permit in the statement of net position at the end of each reporting period.

Restricted cash and investments includes proceeds from the 2012 refunding water revenue bonds and the 2006 water revenue bonds which are restricted for expansion of the wastewater treatment plant, upgrade of water facilities and for repayment of bonds. Additionally, proceeds from 2020 tax allocation refunding bonds are restricted for various capital projects and for payment of bonds. Restricted cash and investments also include proceeds from grants for which the funds have not been expended.

Long-term Debt
All long-term debt arising from cash basis transactions to be repaid from governmental and business-type resources is reported as liabilities in the government-wide financial statements.

Long-term debt arising from cash basis transactions of governmental funds is not reported as liabilities in the fund financial statements. The debt proceeds are reported as other financing sources and payment of principal and interest reported as expenditures. The accounting for proprietary funds is the same in the fund financial statements as the treatment in the government-wide financial statements. 2022.06.30 City of Ripon - Financial Statements with Independent Auditor's Report c
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CITY OF RIPON

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
30 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Basis of Presentation (Continued)
Equity Classification
Equity in the government-wide statements is classified as net position and displayed in three components:

Capital related debt – Consists of the outstanding balances of any bonds, mortgages, notes or other borrowings that are attributable to the acquisition, construction, or improvements of capital assets.

Restricted – Consists of restricted assets reduced by liabilities with restriction constraints placed on the use either by external groups such as creditors, grantors, contributors, or laws and regulations of other governments; or law through constitutional provisions or enabling legislation.

Unrestricted – Net amount of assets and liabilities that are not scheduled in the determination of net investment in capital assets on the restricted component of net position.

It is the City’s policy to first use restricted net resources prior to the use of unrestricted net resources when an expense is incurred for purposes for which both restricted and unrestricted net resources are available.

In the fund financial statements, fund balance for governmental funds is reported in classifications that comprise a hierarchy based primarily on the extent to which the City is bound to honor constraints on the specific purpose for which amounts in the funds can be spent. Fund balance is reported in five components: non-spendable, restricted, committed, assigned and unassigned.

Nonspendable – Amounts that cannot be spent because they are either not in spendable form or legally or contractually required to be maintained intact.

Restricted – Amounts constrained regarding the use from restrictions externally imposed by creditors, grantors, contributors, or laws or regulations of other governments or by restrictions imposed by law through constitutional provisions or enabling legislation.

Committed – Amounts constrained regarding use for specific purposes pursuant to requirements imposed by formal action of the City’s highest level of decision-making authority.

Assigned – Amounts constrained by the City’s intent to be used for specific purposes, but are neither restricted nor committed. The authority of assigning fund balance is expressed by the City Council, City manager or their designee as established in the City’s Fund Balance Policy.

Unassigned – Amounts that have not been restricted, committed or assigned to specific purposes within the General Fund. The General Fund is the only fund that reports a positive unassigned fund balance amount. Other governmental funds besides the General Fund can only report a negative unassigned fund balance amount.

When both restricted and unrestricted resources are available for use, it is the City’s policy to use restricted resources first, then unrestricted resources (committed, assigned and unassigned) as they are needed. When unrestricted resources (committed, assigned and unassigned) are available for use, it is the City’s policy to use committed resources first, then assigned, and then unassigned as they are needed.

Proprietary fund equity is classified the same as in the government-wide financial statements. 2022.06.30 City of Ripon - Financial Statements with Independent Auditor's Report c
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CITY OF RIPON

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
31 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Basis of Presentation (Continued)
Internal and Interfund Balances and Activities
In the process of aggregating the financial information for the Government-Wide Statement of Net Position and Statement of Activities, some amounts reported as interfund activity and balances in the fund financial statements have been eliminated or reclassified.

Interfund activity, if any, within and among the governmental, proprietary, and fiduciary fund categories is reported as follows in the fund financial statements:

Interfund loans and advances – Amounts provided with a requirement for repayment are reported as interfund receivables and payables.

Interfund services – Sales or purchases of goods and services between funds are reported as revenues and expenditures/expenses.

Interfund reimbursements – Repayments from funds responsible for certain expenditures/expenses to the funds that initially paid for them are not reported as reimbursements but as adjustments to expenditures/expenses in the respective funds.

Interfund transfers – Flow of assets from one fund to another where repayment is not expected are reported as transfers in and out.

Interfund activity and balances, if any, are eliminated or reclassified in the government-wide statements as follows:

Internal balances – Amounts reported in the fund financial statements as interfund receivables and payables are eliminated in the governmental and business-type activities columns of the Statement of Net Position, except for the net residual amounts due between governmental and business-type activities, which are reported as Internal Balances.

Internal activities – Amounts reported as interfund transfers in the fund financial statements are eliminated in the Government-Wide Statement of Activities except for the net amount of transfers between governmental and business-type activities. The effects of interfund services between funds, if any, are not eliminated in the Statement of Activities.

Minimum Fund Balance Policy
The City’s fiscal policy requires the City to maintain a General Fund reserve of 35% of the current year’s budgeted General Fund annual expenditures for cash flow purposes.

Use of Estimates
The preparation of financial statements in conformity with the modified cash basis of accounting described in Note 1 used by the City requires management to make estimates and assumptions that affect certain reported amounts and disclosures; accordingly, actual results could differ from those estimates.
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CITY OF RIPON

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
32 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Basis of Presentation (Continued)
Budgetary Accounting
The City does not adopt an appropriated budget and is not required to adopt such a budget by law.

However, the City does adopt a non-appropriated budget annually which is approved by the City Council.

The budget for all governmental and proprietary funds is on the cash basis of accounting.

Property Taxes
Property taxes in the State of California are administered for all local agencies at the county level, and consist of secured, unsecured, and utility tax rolls. The following is a summary of major policies and practices relating to property taxes:

Property valuations are established by the Assessor of the County of San Joaquin for the secured and unsecured property tax rolls; the utility property tax rolls are valued by the State Board of Equalization.

Under the provisions of Article XIIIA of the State Constitution (Proposition 13 adopted by voters on June 6, 1978) properties are assessed at 100% of full value. From this base of assessment, subsequent annual increases in valuation are limited to a maximum of 2%. However, increases to full value are allowed for property improvements or upon change in ownership. Personal property is excluded from these limitations, and is subject to annual reappraisal.

Tax levies are limited to 1% of full value which results in a tax rate of $1.00 per $100 assessed valuation, under the provisions of Proposition 13. Tax rates for voter-approved indebtedness are excluded from this limitation.

Tax levy dates are attached annually on January 1 proceeding the fiscal year for which the taxes are levied. The fiscal year begins July 1 and ends June 30 of the following year. Taxes are levied on both real and unsecured personal property, as it exists at that time. Liens against real estate, as well as the tax on personal property, are not relieved by subsequent renewal or change in ownership.

Tax collections are the responsibility of the county tax collector. Taxes and assessments on secured and utility rolls, which constitute a lien against the property, may be paid in two installments. The first is due on November 1 of the fiscal year and is delinquent if not paid by December 10. The second is due on March 1 of the fiscal year and is delinquent if not paid by April 10. Unsecured personal property taxes do not constitute a lien against real property unless the taxes become delinquent. Payment must be made in one installment, which is delinquent if not paid by August 31 of the fiscal year. Significant penalties are imposed by the county for late payments.

The County of San Joaquin levies bills and collects property taxes and special assessments for the City.

Property taxes levied are recorded as revenue when received, in the fiscal year of the levy, due to the adoption of the “alternate method of property tax distribution”, known as the Teeter Plan, by the City of Ripon and the County of San Joaquin. The Teeter Plan authorizes the Auditor/Controller of the County of San Joaquin to allocate 100 percent of the secured property taxes billed, but not yet paid. The County of San Joaquin remits tax monies to the City in three installments as follows:
50 percent remitted in December
45 percent remitted in April
5 percent remitted in June
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CITY OF RIPON

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
33 NOTE 2 – CASH AND INVESTMENTS
Cash and investments as of June 30, 2022 are classified in the accompanying financial statements as follows:

Statement of Net Position:

Governmental and proprietary funds:

Cash and investments $ 21,700,114
Cash and investments - restricted 32,639,902
Total governmental and proprietary funds: 54,340,016
Fiduciary funds:

Cash and investments 4,683,142
Cash and investments - restricted 3,028,650
Total fiduciary funds 7,711,792
Total cash and investments 62,051,808 $
Cash and investments as of June 30, 2022 consisted of the following:

Cash on hand $ 1,300
Deposits with financial institutions 85,375
Investments 61,965,133
$ 62,051,808
The City maintains a cash and investment pool that is available for use by all funds. Each fund type’s portion of this pool is displayed on the Statement of Net Position and Balance Sheet as “cash and investments”. California statutes authorize cities to invest idle or surplus funds in a variety of credit instruments as provided for in the California Government Code Section 53600.

The Government Code and the City of Ripon Investment Policy allow investments in the following instruments:

Maximum Authorized Required
Maturity Limit % Rating
Local Agency Bonds 5 years None None
U.S. Treasury Bills, Notes or Bonds 5 years None None
State Registered Warrants, Notes or Bonds 5 years None None Notes and Bonds of Other Local California Agencies 5 years None None U.S. Agencies 5 years None None
Bankers Acceptances 180 days 40% None
Prime Commercial Paper 270 days 15% or 30% A1/P1
Negotiable Certificates of Deposit 5 years 30% None
Repurchase and Reverse Purchase Agreements 1 yr/92 days None/20% None Medium Term Corporate Notes 5 years 30% A
Money Market Mutual Funds 5 years 15% 2-AAA
Collateralized Bank Deposits 5 years None None
Mortgage Pass-Through Securities 5 years 20% AA
Local Agency Investment Fund (LAIF) N/A None None
County Pooled Investment Funds N/A None None
Supranational Obligations 5 years 30% AA
Funds Held Under the Terms of a Trust Indenture
Indenture or Other Contract ***
* Such funds may be invested according to the provisions of those indentures or agreements.

Investment Type
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CITY OF RIPON

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
34 NOTE 2 – CASH AND INVESTMENTS (Continued)
Disclosures Relating to Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates. One of the ways that the City manages its exposure to interest rate risk is by purchasing a combination of shorter term and longer-term investments and by timing cash flows from maturities as necessary to provide the cash flow and liquidity needed for operations.

Information about the sensitivity of the fair values of the City’s investments (including investments held by bond trustee) to market interest rate fluctuations is provided by the following table that shows the distribution of the City’s investments by maturity:

Total 12 Months
Cost Fair Value or Less
LAIF $ 35,519,941 $ 35,062,636 $ 35,062,636
CSJVRMA Pool 26,445,098 25,664,362 25,664,362
Held by Bond Trustees:

Money Market Funds 94 94 94
Total 61,965,133 $ 60,727,092 $ 60,727,092 $
Investment Type
Disclosures Relating to Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Presented below is the minimum rating required by (where applicable) the California Government Code, the City’s investment policy, or debt agreements, and the actual rating as of fiscal year-end for each investment type.

Minimum
Fair Legal
Amount Value Rating Not Rated
LAIF $ 35,519,941 $ 35,062,636 N/A 35,062,636 $
CSJVRMA Pool 26,445,098 25,664,362 * N/A 25,664,362
Held by Bond Trustees:

Money Market Funds 94 94 N/A 94
Total 61,965,133 $ 60,727,092 $ N/A $ 60,727,092
* Average rating of portfolio AA/Aa1
Investment Type
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CITY OF RIPON

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
35 NOTE 2 – CASH AND INVESTMENTS (Continued)
Concentration of Credit Risk
The investment policy of the City contains limitations on the amount that can be invested in certain types of investments. The City’s investments are concentrated in external investment pools which are not subject to investment limits.

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

As of June 30, 2022, none of the City’s deposits with financial institutions were in excess of federal depository insurance limits.

A description of the City’s investments in external pools is as follows:

Investment in State Investment Pool
Although the City did not participate in any securities lending transactions or enter into any reverse repurchase agreements during the year, the City does have an investment in the California Local Agency Investment Fund (LAIF) with fair value in the amount of $35,062,636. The total amount invested by all public agencies in the LAIF is $35,761,173,309. The Local Investment Advisory Board (Board) has oversight responsibility for the LAIF. The Board consists of five members as designated by state statute. The value of the pool shares in the LAIF, which may be withdrawn, is determined on an amortized cost basis, which is different than the fair value of the City’s portion in the pool. Included in the LAIF’s Investment Portfolio are United States Treasury and federal agency securities, International Bank for Reconstruction and Development federal agency floating rate debentures, bank notes, certificates of deposit, commercial paper, corporate floaters and bonds, time deposits, and California Assembly Bill 55 and State of California General Fund loans. Participant’s equity in the LAIF is determined by the dollar amount at the participant’s deposits, adjusted for withdrawals and distributed investment income. Accordingly, LAIF is not an investment type that can be categorized in any particular level in the fair value hierarchy. The State Treasurer’s investment policy for the LAIF and separately issued financial statements for the LAIF are available at https://www.treasurer.ca.gov/pmia-laif/pmia/index.asp.

Central San Joaquin Valley Risk Management Authority Pool The City maintains an investment of $26,445,098 in the Central San Joaquin Valley Risk Management Authority (CSJVRMA) Pool as of June 30, 2022. The total amount invested by all participants in the pool is $154,843,564. The value of the pool shares which may be withdrawn is determined on an amortized cost basis, which is different than the fair value of the City’s portion in the pool. The fair value of the City’s share of the pool is determined monthly and is $25,664,362 as of June 30, 2022. As the investment in CSJVRMA is presented at amortized costs, they are not an investment type that can be categorized in any level in the fair value hierarchy. The pool is not registered with the Securities Exchange Commission; however, it is managed by a registered investment advisor. Participation in the pool is voluntary. The pool’s average maturity is 2.73 years and the average rating is AA/Aa1. The pool consists of 49% Securities of U.S. Government Agencies, 26% U.S. Corporate Obligations and 25% other. The pool complies with the City’s investment policy. 2022.06.30 City of Ripon - Financial Statements with Independent Auditor's Report c
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CITY OF RIPON

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
36 NOTE 3 – INTERFUND TRANSACTIONS
Interfund transactions consist of the following:

Transfers Between Funds
Resources may be transferred from one City fund to another with Council approval. Transfers between funds during the year ended June 30, 2022 were as follows:

Transfers In Transfers Out
Major Governmental Funds:

General Fund - $ 372,623 $
Streets and Roads Special Revenue Fund 879,841 -
Capital Projects Fund 2,754,059 -
Major Proprietary Funds:

Sewer Enterprise - 854,946
Water Enterprise - 1,481,586
Refuse Enterprise - 108,705
Non-Major Special Revenue Funds:
2107.5 Fund - 4,016
SB1 Street & Road Tax Fund - 108,318
COG/LTF Fund - 767,504
Dutch Meadows Fund 7,952 -
Country Woods Fund 8,899 -
Farmland Estates Fund 4,320 -
Main Street Landscape Fund 42,627 -
Total interfund transfers 3,697,698 $ 3,697,698 $
Fund
In general, the City uses interfund transfers to:
 Transfer unrestricted revenues collected in the General Fund to help finance various programs and capital projects accounted for in other funds
 Transfer unrestricted revenues collected in the General Fund to help cover excess expenditures over revenues accounted for in other funds
 Fund operations (move revenues from the funds that collect them to the funds that statute or budget requires to expend them)
 Fund interdepartmental cost reimbursement
 Fund capital projects
The effect of the interfund activity has been eliminated from the government-wide financial statements. 2022.06.30 City of Ripon - Financial Statements with Independent Auditor's Report c
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CITY OF RIPON

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
37 NOTE 3 – INTERFUND TRANSACTIONS (Continued)
Internal Balances
Due To/From Other Funds
Due From Due To
Governmental Funds
Major Funds:

General Fund $ 21,343 $ -
Non-Major Funds:

Ripon Lighting Fund 21,343 -
Total 21,343 $ 21,343 $
The "due from" balance of $21,343 in the General Fund listed above represents short-term cash advances made to the Ripon Lighting Fund to cover operating cash deficits.

Advances To/From Other Funds
During the year ended June 30, 2014, City Council passed a resolution authorizing the installation of water meters on all water customer connections known as the Water Meter Implementation Program.

This resolution called for the recovery of costs related to the installation project over the period of ten years through an additional charge to customers known as a “Water Meter Surcharge” fee. To pay for the cost of the project, City Council authorized expenditures from the Capital Projects Fund with the understanding, and legal requirement, that the Water Enterprise Fund will reimburse the expenditures incurred by the Capital Projects Fund from the revenues received from the newly implement Water Meter Surcharge fee. The City anticipates collections from this revenue source to be approximately $193,000 in each fiscal year. During the year ended June 30, 2022 the Water Enterprise Fund collected approximately $192,716 in water meter surcharges which was subsequently paid back to the capital projects fund. As of June 30, 2022 the balance owed from the Water Enterprise Fund to the Capital Projects Fund was $634,124.

During the year ended June 30, 2020, City Council passed a resolution authorizing an agreement with a local business in which the City would pay for certain capital improvements to a City owned recreation facility which would then be rented by the business. These capital expenditures were paid for by the Capital Projects Fund on behalf of the General Fund with the expectation that these costs would be recovered over a ten-year period through rent proceeds received from the tenant. During the year ended June 30, 2022, the General Fund collected $82,800 in facilities rent which was subsequently paid back to the Capital Projects Fund. As of June 30, 2022 the balance owed from the General Fund to the Capital Projects fund was $1,559,921.
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CITY OF RIPON

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
38 NOTE 4 – LOAN DUE TO PRIVATE-PURPOSE TRUST FUND
In 2011, the City entered into a loan agreement between the Redevelopment Agency and the City of Ripon (City). The City shall repay the Redevelopment Agency, the principal sum of up to five million dollars ($5,000,000) and pay interest on the outstanding balance of said sum at the rate of 0.4625% (the LAIF rate as of December 2010) for the first year. Thereafter, at the end of each calendar year, the interest rate may be reset according to the December LAIF rate (2.40% at December 2018). A minimum of fifty percent (50%) of all development impact (PFFP) paid in connection with building activity of the City for the same calendar year shall be applied towards the loan. Only after the interest accrued for that calendar year has been paid, shall the outstanding balance be reduced. The full payment of principal and interest outstanding was due as of February 1, 2016; however, the City has only partially repaid the total balance owed and continues to work with the Department of Finance to settle the liability.

As of February 1, 2012, the Redevelopment Agency was dissolved, and the assets and activities of the Redevelopment Agency were transferred to a private-purpose trust fund (Successor Agency Trust).

NOTE 5 – LONG-TERM DEBT
The City incurs long-term debt to finance projects or purchase assets which will have useful lives equal to or greater than the related debt.

In governmental fund types, debt discounts and issuance costs are recognized in the current period.

Debt discounts and issuance costs incurred by proprietary fund types have also been recorded in the period incurred in accordance with the modified cash basis of accounting.

Current Year Transactions and Balances
The City’s debt issues and transactions are summarized below and discussed in further detail thereafter:

Original Balance Balance Current
Amount June 30, 2021 Additions Reductions June 30, 2022 Year Business-Type Activities
2011 Refunding Revenue
Bonds (Sewer) 2,195,000 $ 880,000 $ - $ 160,000 $ 720,000 $ 170,000 $ 2006 Revenue Bonds
(Water) 7,845,000 4,670,000 - 300,000 4,370,000 315,000 2012 Refunding Revenue
Bonds (Water) 3,350,000 1,710,000 - 225,000 1,485,000 230,000 Total $ 7,260,000 13,390,000 $ - $ 685,000 $ 6,575,000 $ 715,000 $ 2022.06.30 City of Ripon - Financial Statements with Independent Auditor's Report c
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CITY OF RIPON

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
39 NOTE 5 – LONG-TERM DEBT (Continued)
Revenue Bonds
Enterprise fund long-term debt outstanding as of June 30, 2022 consisted of the following:

In 2011, the City entered into an Installment Purchase Agreement with Bank of America Leasing to refund the City’s portion of the California Statewide Communities Development Authority Water and Wastewater Revenue Bonds (Pooled Financing Program) Series 1999A. The original borrowing was $2,195,000.

The bonds are secured by a pledge of net revenues of the Sewer Enterprise Fund. The Sewer Enterprise Fund is required to establish user fees and rates that will yield net revenues equal to at least 1.2 times the annual debt service. Principal payments are due annually on October 1. Interest payments are payable semi-annually on April 1 and October 1. In the event the City fails to make prompt payment, the Trustee may declare the entire unpaid balance immediately due.

In August 2006, the City issued $7,845,000 California Statewide Communities Development Authority Water Revenue Bonds Series 2006C. The bonds are secured by a pledge of net revenues of the Water Enterprise Fund. The Water Enterprise Fund is required to establish user fees and rates that will yield net revenues equal to at least 1.2 times the annual debt service. Principal payments are due annually on October 1. Interest payments are payable semi-annually on April 1 and October 1. In the event the City fails to make prompt payment, the Trustee may declare the entire unpaid balance immediately due.

In September 2012, the City entered into an agreement with Union Bank, N.A. to refund the City’s portion of the California Statewide Community Development Authority Water and Wastewater Revenue Bonds (Pooled Financing Agreement) Series 2002A. The original borrowing was $3,350,000. The bonds are secured by a pledge of net revenues of the Water Enterprise Fund. The Water Enterprise Fund is required to establish user fees and rates that will yield net revenues equal to at least 1.2 times the annual debt service. Principal payments are due annually on October 1. Interest payments are payable semiannually on April 1 and October 1. In the event the City fails to make prompt payment, the Trustee may declare the entire unpaid balance immediately due.

All debts recorded by the City have been evaluated and are neither direct financing nor direct borrowings, under GASB 88.

Debt Outstanding as of June 30, 2022 consisted of the following:

Interest Amounts
Rate Maturity Date Issued Outstanding
Business-Type Activities
Enterprise Fund Bonds
2011 Refunding Wastewater Revenue
Bonds (Sewer):

Term Bonds 4.20% October 1, 2025 2,195,000 $ 720,000 $
2006 Revenue Bonds (Water):

Term Bonds 4.50% October 1, 2027 2,120,000 2,120,000
Term Bonds 4.50% October 1, 2032 2,250,000 2,250,000
Subtotal 4,370,000 4,370,000
2012 Refunding Revenue Bonds (Water):

Serial Bonds 2.00%-3.375% October 1, 2027 3,350,000 1,485,000 Total 9,915,000 $ 6,575,000 $
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CITY OF RIPON

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
40 NOTE 5 – LONG-TERM DEBT (Continued)
Annual future debt service requirements are shown below for all long-term debt:

For the Years
Ending June 30 Principal Interest
2023 $ 715,000 $ 265,945
2024 740,000 237,981
2025 775,000 208,371
2026 800,000 177,390
2027 635,000 149,069
2028-2032 436,247 2,910,000
Total 6,575,000 $ 1,475,003 $
NOTE 6 – SITE LEASE
On October 11, 2006, the City entered into a lease-financing agreement with Municipal Finance Corporation to facilitate the purchase of street lighting. Municipal Finance Corporation assigned the lease to Westamerica Bank, which in turn leases the property to the City. Westamerica prepaid all rental payments totaling $420,422 in November 2006. During the year ended June 30, 2022 the City made the final payment on the lease.

Rental expense related to the site totaled $39,147 for the year ended June 30, 2022.

NOTE 7 – DEFICIT NET POSITION AND FUND BALANCES
Fund Balance and Net Position Deficits
Major Funds
The Sewer Enterprise Fund and the Water Enterprise Fund had net position deficits of $9,402 and $5,562,609, respectively, at June 30, 2022. These deficits are due to debts financing and are expected to be offset in the future from the receipts of revenues from charges for services and construction permits and the repayment of said debt.

Non-Major Funds
A deficit fund balance of $21,343 exists in the Ripon Lighting Assessment District Fund. The deficit is due to the City incurring costs in advance of revenues. The fund deficit is expected to be offset in the future from the receipt of assessment revenue.
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CITY OF RIPON

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
41 NOTE 8 – EMPLOYEE RETIREMENT SYSTEMS
Defined Contribution Plan
The City provides pension benefits for all of its permanent full-time employees, who completed six consecutive months of employment, through the City of Ripon Money Purchase Thrift Pension Plan (the Contribution Plan), a defined contribution plan, with the exception of public safety officers. On April 4, 1990, the public safety officers elected to participate in the California Public Employees Retirement System. In a defined contribution plan, benefits depend solely on amounts contributed to the plan plus investment earnings. As of June 30, 2022, there were 67 plan members. The Contribution Plan provisions and contribution requirements are established and may be amended by the City Council. The City contributes 10% of the total compensation of all participants who agree to contribute 5% of their compensation to the plan. The City entered into a Memorandum of Understanding with the Union representing its employees which requires the City to “pick up” the 5% employee contribution. All such contributions are designated as employee contributions and are fully vested. The Contribution Plan also allows additional employee contributions up to 6.6% of annual compensation, and the City will match such contributions at a 50% rate up to 3.3% of the qualified employee’s annual compensation.

The trust agreement provides that each participant directs the investments held in his/her individual account. Participants are immediately vested in their contributions plus actual earnings thereon. The City’s contributions for each employee and interest allocated to the employee’s account are fully vested after six years of continuous service. City contributions for, and interest forfeited by, employees who leave employment before six years of service are redistributed to all participants based on salary and vesting levels with the exception of the additional contributions up to 6.6% of annual compensation referenced above, which are immediately fully vested.

The City’s total payroll in fiscal year 2022 was $6,698,332. The City’s contributions were calculated using the base salary amount of $4,382,444 for employees participating in the City’s defined contribution plan.

The total employee and employer contributions for the year ended June 30, 2022 were $318,809 and $565,753, respectively. The employee and employer contributions represented 7.27% and 12.90% of covered payroll, respectively.

The Contribution Plan’s investments are reported at fair value in the separately issued plan financial Statements. The methods used to measure fair value may produce an amount that may not be indicative of net realizable value or reflective future fair values. Furthermore, although the Contribution Plan believes its valuation methods are appropriate and consistent with other market participants, the use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different fair value measurement at the reporting date.

The fair value measurement accounting literature establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. This hierarchy consists of three broad levels:

Level 1 inputs consist of unadjusted quoted prices in active markets for identical assets and have the highest priority; Level 2 inputs are from other than quoted prices included in Level 1 that are observable for the asset or liability, either directly or indirectly; and Level 3 inputs are unobservable and have the lowest priority. The Contribution Plan uses appropriate valuation techniques based on the available inputs to measure the fair value of its investments. When available, the Contribution Plan measures fair value using Level 1 inputs because they generally provide the most reliable evidence of fair value. Level 3 inputs were used only when Level 1 or Level 2 inputs were not available. 2022.06.30 City of Ripon - Financial Statements with Independent Auditor's Report c
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CITY OF RIPON

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
42 NOTE 8 – EMPLOYEE RETIREMENT SYSTEMS (Continued)
Defined Contribution Plan (Continued)
The following table sets forth, by level within the fair value hierarchy, the Plan’s investments at fair value as of June 30, 2022:

Level 1 Level 2 Level 3 Total
U.S. Government securities $ 981,712 - $ $ 981,712 - $
Corporate obligations 654,246 - 654,246 -
Mutual funds 8,413,775 - 8,413,775 -
Common and preferred stock 1,108,640 - 1,108,640 -
Real estate investment trusts 274,917 - - 274,917
Total 1,108,640 $ 10,324,650 $ - $ 11,433,290 $
Assets at Fair Value as of June 30, 2022
California Public Employees Retirement System
Plan Descriptions
All public safety officers are eligible to participate in the City’s Safety Employee Pension Plan (the Plan), a cost-sharing multiple employer defined benefit pension plan administered by the California Public Employees’ Retirement System (CalPERS). 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 plans regarding benefit provisions, assumptions and membership information that can be found on the CalPERS website.

Benefits Provided
CalPERS provides service retirement and disability benefits, annual cost of living adjustments and death benefits to plan members, who must be public employees and beneficiaries. Benefits are based on years of credited service, equal to one year of full time employment. Members with five years of total service are eligible to retire at age 50 with statutorily reduced benefits. All members are eligible for non-duty disability benefits after 10 years of service. The death benefit is one of the following: the Basic Death Benefit, the 1957 Survivor Benefit, or the Optional Settlement 2W Death Benefit. The cost of living adjustments for each plan are applied as specified by the Public Employees’ Retirement Law.

The Plans’ provisions and benefits in effect at June 30, 2022 are summarized as follows:

Prior to January 1, 2012 through On or after
Hire date January 1, 2012 December 31, 2012 January 1, 2013 Benefit formula 3% @ 50 3% @ 55 2.7% @ 57
Benefit vesting schedule 5 years service 5 years service 5 years service Benefit payments monthly for life monthly for life monthly for life Retirement age 50 50 - 55 50 - 57
Monthly benefits, as a % of eligible compensation 3.000% 2.400% to 3.000% 2.000% to 2.700% Required employee contribution rates 9.000% 9.000% 13.000% Required employer contribution rates 22.480% 20.640% 13.130% Safety
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CITY OF RIPON

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
43 NOTE 8 – EMPLOYEE RETIREMENT SYSTEMS (Continued)
California Public Employees Retirement System (Continued) Contributions
Section 20814c of the California Public Employees’ Retirement Law requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. Funding contributions for both Plans are determined annually on an actuarial basis as of June 30 by CalPERS. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during 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.

For the year ended June 30, 2022, the contributions recognized as part of pension expense totaled $750,973.

NOTE 9 – DEFERRED COMPENSATION PLAN AND TRUST
The City offers its employees a deferred compensation plan created in accordance with Internal Revenue Code Section 457. The Plan, available to all City employees, permits them to defer a portion of their salary until future years. The deferred compensation is not available to employees until termination, retirement, death, or unforeseeable emergency.

All amounts of compensation deferred under the plan, all property and rights purchased with those amounts, and all income attributable to those amounts, property, or rights (until paid or made available to the employee or other beneficiary) are solely the property and rights of the employees. Accordingly, the plan/trust assets have been excluded from the City’s reported assets.

NOTE 10 – RISK MANAGEMENT
The City is exposed to various risks of loss related to torts, errors and omissions and injuries to employees. The City participates in a pooled liability program for general liability and workers compensation through the Central San Joaquin Valley Risk Management Authority (the Authority). The pooled liability program is an insurance pool provided through the deposits of approximately 58 member cities. The Authority is not an insurance company and does not charge a premium for coverage. Audited financial statements are available from the Central San Joaquin Valley Risk Management Authority at 1750 Creekside Oaks Drive, Suite, 200, Sacramento, CA 95833.

General Liability
The liability coverage provided by the Authority is completely self-insured by its member cities and all losses and related costs are shared among the other member cities in the pool above the City’s retained limit of $50,000 for the fiscal year ended June 30, 2022. The Authority determines the amount of risk each member city brings to the pool and calculates a relative risk distribution factor. As part of the retrospective adjustment process, at the time the respective program year is closed, any surplus will be refunded to the City and net deficits will be billed to the City. The City financial statements are prepared on the modified cash basis of accounting and, accordingly, a liability for net fund deficits, if any, on open program years has not been recorded. Disbursements to the Authority for general liability coverage during the year ended June 30, 2022 were $347,504.
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CITY OF RIPON

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
44 NOTE 10 – RISK MANAGEMENT (Continued)
Workers’ Compensation
The workers’ compensation coverage is provided by the Authority through a pooling feature which requires the member cities to self-insure a portion of each claim. Sharing of the risk is accomplished by forming pooled layers above the member city’s retained limit of $50,000 for the fiscal year ended June 30, 2022. As part of the retrospective adjustment process, at the time the respective program year is closed any surplus will be refunded to the City and net deficits will be billed to the City. The Pooled Workers’ Compensation Program participates in Local Agency Workers’ Compensation Joint Powers Authority (LAWCX).

Members of LAWCX risk share the layer between $2,000,000 and $5,000,000 (most recent information).

Effective July 1, 2003, LAWCX joined the California State Association of Counties Excess Insurance Authority (CSAC EIA), a joint powers authority comprised of a number of individual public entities and other joint power authorities. CSAC EIA provides coverage above $5,000,000. The City’s financial statements are prepared on the modified cash basis of accounting and, accordingly, a liability for net fund deficits, if any, on open program years has not been recorded. Disbursements to the Authority for workers’ compensation coverage during the year ended June 30, 2022 were $125,992.

NOTE 11 – CONTINGENCIES
Grant Program Involvement
In the normal course of operations, the City participates in various federal or state grant/loan programs from year to year. The grant/loan programs are often subject to additional audits by agents of the granting or loaning agency, the purpose of which is to ensure compliance with the specific conditions of the grant or loan. Any liability or reimbursement that may arise as a result of these audits cannot be reasonably determined at this time, although it is believed the amount, if any, would not be material.

General Liability
The City is subject to litigation arising from the normal course of business. In the opinion of the City attorney there is no pending litigation which is likely to have a material adverse effect on the financial position of the City.

NOTE 12 – REVENUE LIMITATIONS IMPOSED BY CALIFORNIA PROPOSITION 218 Proposition 218, which was approved by the voters in November 1996, regulates the City’s ability to impose, increase, and extend taxes, assessments and fees. Any new increased or extended taxes, assessments and fees subject to the provisions of Proposition 218, require voter approval before they can be implemented. Additionally, Proposition 218 provides that these taxes, assessments and fees are subject to the voter initiative process and may be rescinded in the future years by the voters. 2022.06.30 City of Ripon - Financial Statements with Independent Auditor's Report c
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CITY OF RIPON

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
45 NOTE 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 Ripon 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 another unit of local government will agree to serve as the “successor agency” to hold the assets until they are distributed to other units of state and local governments. 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 City Resolution Number 12-7.

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 at the date of dissolution (including the completion of any unfinished projects that were subject to legally enforceable contractual commitments).

In future fiscal years, successor agencies will only be allocated revenue in the amount that is necessary to pay the estimated annual installment payments on enforceable obligations of the 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 the 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.

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.

After the date of dissolution, the assets and activities of the dissolved redevelopment agency are reported as fiduciary funds (private-purpose trust funds) in the financial statements of the City.

In addition, the former Ripon Redevelopment Agency transferred all housing rights, powers, assets, liabilities, duties and obligations to the Housing Authority of the County of San Joaquin by operation of law, on February 1, 2012. The Housing Authority has chosen not to take any action on this transfer because it does not believe it is obligated to accept the housing functions previously performed by the former Ripon Redevelopment Agency. The City’s position on this issue is not a position of settled law and there is 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. Currently the remaining housing assets and loan portfolios are currently administered by the City of Ripon until a final resolution is determined. The activity of the housing assets of the former Ripon Redevelopment Agency are also reported as fiduciary funds (private-purpose trust funds) in the financial statements of the City. 2022.06.30 City of Ripon - Financial Statements with Independent Auditor's Report c
Packet Pg. 243 Attachment: 2022.06.30 City of Ripon - Financial Statements with Independent Auditor's Report (22-48 : Financial Statements and Independent

CITY OF RIPON

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
46 NOTE 13 – SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELOPMENT AGENCY (Continued)
Long-Term Debt
The Successor Agency’s debt issues and transactions are summarized below and discussed in detail thereafter:

Original Balance Balance
Amount June 30, 2021 Additions Reductions June 30, 2022 Current Fiduciary Fund
Former Redevelopment
Agency of the City of Ripon
2020 Tax Allocation
Refunding Bonds 16,560,000 16,560,000 - - 16,560,000 -
Premiums 3,595,317 3,445,512 - 224,707 3,220,805 -
Total 20,155,317 $ 20,005,512 $ - $ 224,707 $ 19,780,805 $ - $ Tax Allocation Bonds
In 2020, the Successor Agency to the Former Redevelopment Agency of the City of Ripon issued Tax allocation Refunding Bonds in the amount of $16,560,000 to refund the 2003, 2005, and 2007 series Tax Allocation Bonds previously issued by the Former Redevelopment Agency. This was done to take advantage of lower interest rates and to save on future debt service payments. Total debt service payments were reduced by $3,339,938. As a result, the 2003, 2005, and 2007 series Tax Allocation Bonds are considered fully defeased as of June 30, 2020. The 2020 bonds mature beginning on November 1, 2025 through 2036 and include variable rates of interest from 3%-4%. Those bonds maturing on or before November 1, 2030 are not subject to optional redemption prior to maturity and those maturing after November 1, 2030 are subject to redemption at the option of the Successor Agency on any date on or after November 1, 2030. Payments on the bonds are due biannually on May 1 and November 1 beginning on May 1, 2021. There is a provision whereby if the Successor Agency is unable to make payment or does not comply with bond covenants the Trustee may and shall at the written direction of the Owners of not less than a majority in aggregate principal amount of bonds at that time outstanding, declare the principal of all bonds outstanding and the accrued interest thereon to be due and payable immediately. The 2020 Tax Allocation Refunding Bonds are secured by a pledge of Tax Revenues derived from the Project Area and moneys in certain funds held under the bond indenture.

Fiduciary Fund debt outstanding as of June 30, 2022 consists of the following:

Interest Rate Maturity Date Amounts Issued Outstanding
Former Redevelopment
Agency of the City of Ripon
2020 Tax Allocation Bonds
Serial Bonds 3.00% Nov. 1, 2025 $ 210,000 210,000 $
Term Bonds 4.00% Nov. 1, 2036 16,350,000 16,350,000
Total $ 16,560,000 16,560,000 $
Fiduciary Fund
2022.06.30 City of Ripon - Financial Statements with Independent Auditor's Report c
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CITY OF RIPON

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
47 NOTE 13 – SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELOPMENT AGENCY (Continued)
Tax Allocation Bonds (Continued)
Annual debt service requirements are shown below for fiduciary fund long-term debt:

For the Years
Ending June 30 Principal Interest
2023 $ - $ 660,300
2024 - 660,300
2025 - 660,300
2026 210,000 660,300
2027 880,000 657,150
2028-2032 7,275,000 2,666,900
2033-2037 1,150,600 8,195,000
Total $ 7,115,850 16,560,000 $
Fiduciary Activities
NOTE 14 – PUBLIC FACILITIES FINANCING PLAN
The City collects fees from various developers in accordance with its Public Facilities Financing Plan (PFFP) that is restricted to be used for fund infrastructure needed to support growth in the City. The PFFP fees are collected to fund specific facility types, which include transportation, water, wastewater, storm drain, parks and recreation, library, administration, police, and corporation yard facilities. Additional other non PFFP fees are collected, including garbage, mitigation and building permit fees, each of which is also restricted for specific purposes. Each of these funds, which are maintained in the City’s Capital Projects Fund, are required to be accounted for separately.

There are a number of PFFP funds with negative balances, which was a result of advancing certain infrastructure projects ahead of collecting the necessary funds. These negative balances, which were borrowed from other PFFP funds and restricted funds with positive balances, continue to be tracked and are charged with interest expense that are applied to the funds with positive balances.

During the most recent PFFP fee update, a consultant evaluated the funds with negative balances and determined that the fees, as currently established, allows the City to collect sufficient revenue from future development to reimburse the funds with negative balances within the timeframe of the remainder of the City’s General Plan.
2022.06.30 City of Ripon - Financial Statements with Independent Auditor's Report c
Packet Pg. 245 Attachment: 2022.06.30 City of Ripon - Financial Statements with Independent Auditor's Report (22-48 : Financial Statements and Independent

CITY OF RIPON

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
48 NOTE 14 – PUBLIC FACILITIES FINANCING PLAN (Continued) The following includes the City’s PFFP fund balances for the year ended June 30, 2022:

Balance Balance
June 30, 2021 Revenue Expenditures Transfers June 30, 2022 Water $ 2,639,214 $ 155,147 $ - $ 2,794,361 - $
SSJID Connection Reserve 774,052 44,332 - 818,384 -
Garbage (668,186) 14,395 (9,817) (663,608) -
Wastewater 5,133,141 247,328 - 5,380,469 -
Storm Drainage 2,167,143 112,916 - 2,280,059 -
Transportation 717,616 507,311 - 1,224,927 -
Regional Transportation Impact Fee 1,246,220 64,461 - 1,310,681 - Parks and Recreation 1,107,552 95,244 - 1,202,796 -
Parks and Recreation Loan Repayment 545,049 (5,527) - 539,522 - Police Station (1,198,258) 9,372 (8,632) (1,197,518) -
City Hall (3,786,868) 19,612 (27,296) (3,794,552) -
Corporation Yard 589,479 31,139 (175,555) 445,063 -
Library 2,540 (605,304) (4,365) - (607,129)
Total balances by facility type $ 1,303,797 8,660,850 $ (231,192) $ - $ 9,733,455 $ Facility Type
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COMBINING BALANCE SHEET – MODIFIED CASH BASIS

NON-MAJOR SPECIAL REVENUE FUNDS
JUNE 30, 2022

HUTA HUTA HUTA HUTA HUTA
2103 2105 2106 2107 2107.5
Fund Fund Fund Fund Fund
ASSETS
Cash and investments 121,157 $ 83,235 $ 99,770 $ 523,443 $ - $ Total assets 121,157 $ 83,235 $ 99,770 $ 523,443 $ - $

LIABILITIES
Due to other funds - $ - $ - $ - $ - $
Total liabilities - - - - -

FUND BALANCES
Restricted for:

Street construction and maintenance 121,157 83,235 99,770 523,443 - Assessment districts - - - - -
Capital projects - - - - -
Unassigned - - - - -
Total fund balances 121,157 83,235 99,770 523,443 -
Total liabilities and fund balances 121,157 $ 83,235 $ 99,770 $ 523,443 $ - $ 2022.06.30 City of Ripon - Financial Statements with Independent Auditor's Report c
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COMBINING BALANCE SHEET – MODIFIED CASH BASIS

NON-MAJOR SPECIAL REVENUE FUNDS
JUNE 30, 2022
(Continued)
SB1 Street &
Road Tax Measure K COG/LTF STA/BUS CDBG
Fund Fund Fund Fund Fund
ASSETS
Cash and investments 218,032 $ 2,856,989 $ 31,707 $ 22,038 $ - $ Total assets 218,032 $ 2,856,989 $ 31,707 $ 22,038 $ - $

LIABILITIES
Due to other funds - $ - $ - $ - $ - $
Total liabilities - - - - -

FUND BALANCES
Restricted for:

Street construction and maintenance 218,032 2,856,989 31,707 - - Assessment districts - - - - -
Capital projects - - - 22,038 -
Unassigned - - - - -
Total fund balances 218,032 2,856,989 31,707 22,038 -
Total liabilities and fund balances 218,032 $ 2,856,989 $ 31,707 $ 22,038 $ - $ 2022.06.30 City of Ripon - Financial Statements with Independent Auditor's Report c
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COMBINING BALANCE SHEET – MODIFIED CASH BASIS

NON-MAJOR SPECIAL REVENUE FUNDS
JUNE 30, 2022
(Continued)
Dutch Country Farmland Jacob's Carolina's
Meadows Woods Estates Landing Landscape
Fund Fund Fund Fund Fund
ASSETS
Cash and investments - $ - $ - $ 22,770 $ 22,727 $
Total assets - $ - $ - $ 22,770 $ 22,727 $

LIABILITIES
Due to other funds $ - - $ - $ - $ - $
Total liabilities - - - - -

FUND BALANCES
Restricted for:

Street construction and maintenance - - - - -
Assessment districts - - - 22,770 22,727
Capital projects - - - - -
Unassigned - - - - -
Total fund balances - - - 22,770 22,727
Total liabilities and fund balances - $ - $ - $ 22,770 $ 22,727 $ 2022.06.30 City of Ripon - Financial Statements with Independent Auditor's Report c
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COMBINING BALANCE SHEET – MODIFIED CASH BASIS

NON-MAJOR SPECIAL REVENUE FUNDS
JUNE 30, 2022
(Continued)
Boesch/
Kingery Main Street Vineyards Alexandra
Assessment Landscape Cornerstone I Landscape Landscape
Fund Fund Fund Fund Fund
ASSETS
Cash and investments 22,781 $ - $ 83,773 $ 117,525 $ 1,025 $ Total assets 22,781 $ - $ 83,773 $ 117,525 $ 1,025 $

LIABILITIES
Due to other funds - $ - $ - $ - $ - $
Total liabilities - - - - -

FUND BALANCES
Restricted for:

Street construction and maintenance - - - - -
Assessment districts 22,781 - 83,773 117,525 1,025
Capital projects - - - - -
Unassigned - - - - -
Total fund balances 22,781 - 83,773 117,525 1,025
Total liabilities and fund balances 22,781 $ - $ 83,773 $ 117,525 $ 1,025 $ 2022.06.30 City of Ripon - Financial Statements with Independent Auditor's Report c
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COMBINING BALANCE SHEET – MODIFIED CASH BASIS

NON-MAJOR SPECIAL REVENUE FUNDS
JUNE 30, 2022
(Continued)
Total
Ripon Non-Major
Lighting Special Revenue
Fund Funds
ASSETS
Cash and investments - $ 4,226,972 $
Total assets - $ 4,226,972 $

LIABILITIES
Due to other funds 21,343 $ 21,343 $
Total liabilities 21,343 21,343

FUND BALANCES
Restricted for:

Street construction and maintenance - 3,934,333
Assessment districts - 270,601
Capital projects - 22,038
Unassigned (21,343) (21,343)
Total fund balances (21,343) 4,205,629
Total liabilities and fund balances (deficit) - $ 4,226,972 $ 2022.06.30 City of Ripon - Financial Statements with Independent Auditor's Report c
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COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES – MODIFIED CASH BASIS

NON-MAJOR SPECIAL REVENUE FUNDS
JUNE 30, 2022

HUTA HUTA HUTA HUTA HUTA
2103 2105 2106 2107 2107.5
Fund Fund Fund Fund Fund

REVENUES
Taxes - $ - $ - $ - $ - $
Assessments - - - - -
Investment income 482 331 397 2,082 16
Intergovernmental revenue 120,675 82,904 53,120 97,774 4,000 Charges for services - - - - -
Other - - - - -
Total revenues 121,157 83,235 53,517 99,856 4,016

EXPENDITURES
Streets and public works:

Streets - - - - -
Planning - - - - -
Community development - - - - -
Special assessment districts - - - - -
Allocation to other department costs - - - - -
Total expenditures - - - - -
Excess (deficiency) of revenues over expenditures 121,157 83,235 53,517 99,856 4,016

OTHER FINANCING SOURCES (USES)
Operating transfers in - - - - -
Operating transfers out - - - - (4,016)
Total other financing sources (uses) - - - - (4,016)
Net change in fund balances 121,157 83,235 53,517 99,856 - Fund balances (deficit) - beginning - - 46,253 423,587 - Fund balances (deficit) - ending 121,157 $ 83,235 $ 99,770 $ 523,443 $ - $ 2022.06.30 City of Ripon - Financial Statements with Independent Auditor's Report c
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COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES – MODIFIED CASH BASIS

NON-MAJOR SPECIAL REVENUE FUNDS
JUNE 30, 2022
(Continued)
SB1 Streets &
Road Tax Measure K COG/LTF STA/BUS CDBG
Fund Fund Fund Fund Fund

REVENUES
Taxes - $ - $ - $ - $ - $
Assessments - - - - -
Investment income 1,298 11,364 3,179 310 -
Intergovernmental revenue 325,052 380,737 796,032 53,277 35,838 Charges for services - - - 1,862 -
Other - - - - -
Total revenues 326,350 392,101 799,211 55,449 35,838

EXPENDITURES
Streets and public works:

Streets - - - 47,426 -
Planning - - - - 5,001
Community development - - - - 30,837
Special assessment districts - - - - -
Allocation to other department costs - - - 8,500 -
Total expenditures - - - 55,926 35,838
Excess (deficiency) of revenues over expenditures 326,350 392,101 799,211 (477) -

OTHER FINANCING SOURCES (USES)
Operating transfers in - - - - -
Operating transfers out (108,318) - (767,504) - -
Total other financing sources (uses) (108,318) - (767,504) - - Net change in fund balances 218,032 392,101 31,707 (477) - Fund balances (deficit) - beginning 2,464,888 - - 22,515 - Fund balances (deficit) - ending $ 2,856,989 218,032 $ 31,707 $ 22,038 $ - $ 2022.06.30 City of Ripon - Financial Statements with Independent Auditor's Report c
Packet Pg. 255 Attachment: 2022.06.30 City of Ripon - Financial Statements with Independent Auditor's Report (22-48 : Financial Statements and Independent 58 CITY OF RIPON

COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES – MODIFIED CASH BASIS

NON-MAJOR SPECIAL REVENUE FUNDS
JUNE 30, 2022
(Continued)
Dutch Country Farmland Jacob's Carolina's
Meadows Woods Estates Landing Landscape
Fund Fund Fund Fund Fund

REVENUES
Taxes - $ - $ - $ - $ - $
Assessments 4,540 7,810 3,350 5,701 8,394
Investment income - - - - -
Intergovernmental revenue - - - - -
Charges for services - - - - -
Other - - - - -
Total revenues 4,540 7,810 3,350 5,701 8,394

EXPENDITURES
Streets and public works:

Streets - - - - -
Planning - - - - -
Community development - - - - -
Special assessment districts 10,606 14,186 6,512 5,279 9,510 Allocation to other department costs 1,886 2,523 1,158 939 1,691 Total expenditures 12,492 16,709 7,670 6,218 11,201
Excess (deficiency) of revenues over expenditures (7,952) (8,899) (4,320) (517) (2,807)

OTHER FINANCING SOURCES (USES)
Operating transfers in 7,952 8,899 4,320 - -
Operating transfers out - - - - -
Total other financing sources (uses) 7,952 8,899 4,320 - - Net change in fund balances - - - (517) (2,807)
Fund balances (deficit) - beginning - - - 23,287 25,534 Fund balances (deficit) - ending - $ - $ - $ 22,770 $ 22,727 $ 2022.06.30 City of Ripon - Financial Statements with Independent Auditor's Report c
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COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES – MODIFIED CASH BASIS

NON-MAJOR SPECIAL REVENUE FUNDS
JUNE 30, 2022
(Continued)
Boesch/
Kingery Main Street Vineyards Alexandra
Assessment Landscape Cornerstone I Landscape Landscape
Fund Fund Fund Fund Fund

REVENUES
Taxes $ - $ - $ - $ - $ -
Assessments 6,061 10,482 14,079 64,939 4,776
Investment income - - - - -
Intergovernmental revenue - - - - -
Charges for services - - - - -
Other - - - - -
Total revenues 10,482 6,061 14,079 64,939 4,776

EXPENDITURES
Streets and public works:

Streets - - - - -
Planning - - - - -
Community development - - - - -
Special assessment districts 10,661 45,090 10,741 34,392 5,125 Allocation to other department costs 1,896 8,019 1,910 6,116 911 Total expenditures 12,557 53,109 12,651 40,508 6,036
Excess (deficiency) of revenues over expenditures (6,496) (42,627) 1,428 24,431 (1,260)

OTHER FINANCING SOURCES (USES)
Operating transfers in - 42,627 - - -
Operating transfers out - - - - -
Total other financing sources (uses) 42,627 - - - -
Net change in fund balances (6,496) - 1,428 24,431 (1,260) Fund balances (deficit) - beginning - 29,277 82,345 93,094 2,285 Fund balances (deficit) - ending $ - 22,781 $ 83,773 $ 117,525 $ 1,025 $ 2022.06.30 City of Ripon - Financial Statements with Independent Auditor's Report c
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COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES – MODIFIED CASH BASIS

NON-MAJOR SPECIAL REVENUE FUNDS
JUNE 30, 2022
(Continued)
Total
Ripon Non-Major
Lighting Special Revenue
Fund Funds

REVENUES
Taxes 41,170 $ 41,170 $
Assessments 269,555 399,687
Investment income - 19,459
Intergovernmental revenue - 1,949,409
Charges for services - 1,862
Other 2,697 2,697
Total revenues 2,414,284 313,422

EXPENDITURES
Streets and public works:

Streets - 47,426
Planning - 5,001
Community development - 30,837
Special assessment districts 242,652 394,754
Allocation to other department costs 43,153 78,702
Total expenditures 556,720 285,805
Excess (deficiency) of revenues over expenditures 27,617 1,857,564

OTHER FINANCING SOURCES (USES)
Operating transfers in - 63,798
Operating transfers out - (879,838)
Total other financing sources (uses) (816,040) -
Net change in fund balances 27,617 1,041,524
Fund balances (deficit) - beginning 3,164,105 (48,960)
Fund balances (deficit) - ending (21,343) $ 4,205,629 $ 2022.06.30 City of Ripon - Financial Statements with Independent Auditor's Report c
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ADDITIONAL INFORMATION ON THE SUCCESSOR AGENCY TRUST FUND The following information is presented to supplement the basic financial statements and provides additional information about the Successor Agency Trust Fund. The information includes: the Statement of Fiduciary Net Position and the Statement of Changes in Fiduciary Net Position in accordance with generally accepted accounting principles as of and for the year ended June 30, 2022. Accordingly, the fiduciary fund financial statements utilize the accrual basis of accounting. For additional information on the Successor Agency Trust Fund, refer to the notes to the City’s basic financial statements.

STATEMENT OF FIDUCIARY NET POSITION

PRIVATE-PURPOSE TRUST FUND
JUNE 30, 2022
Successor Agency
Private Purpose
Trust Fund
ASSETS
Cash and investments 4,683,142 $
Cash and investments - restricted 3,028,650
Cash and investments with fiscal agents - restricted -
Interest receivable 2,033
Prepaid bond insurance 122,390
Loan due from capital projects fund 539,523
Total assets 8,375,738

LIABILITIES
Interest payable 100,050
Due to County of San Joaquin 1,297,266
Long-term liabilities
Debt due within one year -
Debt due in more than one year 19,780,805
Total liabilities 21,178,121

NET POSITION
Net position (deficit) held in trust for redevelopment
dissolution and other purposes $ (12,802,383)
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ADDITIONAL INFORMATION ON THE SUCCESSOR AGENCY TRUST FUND

STATEMENT OF CHANGES IN FIDUCIARY NET POSITION

PRIVATE-PURPOSE TRUST FUND
FOR THE YEAR ENDED JUNE 30, 2022
Successor Agency
Private Purpose
Trust Fund
Additions
Property taxes 560,968 $
Program income 940,927
Investment income 255,452
Total additions 1,757,347
Deductions
General operating 256,000
Interest expense 668,839
Total deductions 924,839
Net increase (decrease) in fiduciary net position 832,508 Total net position - beginning (13,634,891)
Total net position - ending $ (12,802,383)
2022.06.30 City of Ripon - Financial Statements with Independent Auditor's Report c
Packet Pg. 260 Attachment: 2022.06.30 City of Ripon - Financial Statements with Independent Auditor's Report (22-48 : Financial Statements and Independent

CITY OF RIPON

CALIFORNIA

SINGLE AUDIT REPORT

FOR THE YEAR ENDED
JUNE 30, 2022
2022.06.30 City of Ripon - Single-Audit Report
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CITY OF RIPON

CALIFORNIA

SINGLE AUDIT REPORT
JUNE 30, 2022

TABLE OF CONTENTS
Page
Independent Auditor’s Report on Internal Control Over
Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in
Accordance with Government Auditing Standards ....................................................................................1 Independent Auditor’s Report on Compliance for Each Major Program and on Internal Control Over Compliance Required by the Uniform Guidance ................................................................................................................................3 Schedule of Expenditures of Federal Awards ..............................................................................................6 Notes to the Schedule of Expenditures of Federal Awards .........................................................................7 Schedule of Findings and Questioned Costs ...............................................................................................8 Summary Schedule of Prior Audit Findings ...............................................................................................10 2022.06.30 City of Ripon - Single-Audit Report
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Packet Pg. 262 Attachment: 2022.06.30 City of Ripon - Single-Audit Report (22-48 : Financial Statements and Independent Auditor report) 1 INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER

FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS

BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN

ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
To the Honorable Mayor and
Members of the City Council
City of Ripon, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the modified cash basis financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of City of Ripon, California (the City), as of and for the year ended June 30, 2022, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements, and have issued our report thereon dated October 26, 2022.

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

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements, on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that were not identified. 2022.06.30 City of Ripon - Single-Audit Report
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Packet Pg. 263 Attachment: 2022.06.30 City of Ripon - Single-Audit Report (22-48 : Financial Statements and Independent Auditor report) 2 Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

Purpose of This Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Clovis, California
October 26, 2022
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Packet Pg. 264 Attachment: 2022.06.30 City of Ripon - Single-Audit Report (22-48 : Financial Statements and Independent Auditor report) 3 INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE

FOR EACH MAJOR PROGRAM AND ON INTERNAL CONTROL

OVER COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE
To the Honorable Mayor and
Members of the City Council
City of Ripon, California
Report on Compliance for Each Major Federal Program
Opinion on Each Major Federal Program
We have audited the City of Ripon, California’s (the City) compliance with the types of compliance requirements identified as subject to audit in the OMB Compliance Supplement that could have a direct and material effect on each of the City’s major federal programs for the year ended June 30, 2022. The City’s major federal programs are identified in the summary of auditor’s results section of the accompanying schedule of findings and questioned costs.

In our opinion, the City of Ripon, California complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2022.

Basis for Opinion on Each Major Federal Program
We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Our responsibilities under those standards and the Uniform Guidance are further described in the Auditor’s Responsibilities for the Audit of Compliance section of our report.

We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with 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 opinion on compliance for each major federal program. Our audit does not provide a legal determination of the City’s compliance with the compliance requirements referred to above.

Responsibilities of Management for Compliance
Management is responsible for compliance with the requirements referred to above and for the design, implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules, and provisions of contracts or grant agreements applicable to the City’s federal programs.
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Packet Pg. 265 Attachment: 2022.06.30 City of Ripon - Single-Audit Report (22-48 : Financial Statements and Independent Auditor report) 4 Auditor’s Responsibilities for the Audit of Compliance Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fraud or error, and express an opinion on the City’s compliance based on our audit. 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 generally accepted auditing standards, Government Auditing Standards, and the Uniform Guidance will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance requirements referred to above is considered material if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about the City’s compliance with the requirements of each major federal program as a whole.

In performing an audit in accordance with generally accepted auditing standards, Government Auditing Standards, and the Uniform Guidance, we:
 Exercise professional judgment and maintain professional skepticism throughout the audit.  Identify and assess the risks of material noncompliance, 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 City’s compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances.
 Obtain an understanding of the City’s internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control over compliance. Accordingly, no such opinion is expressed.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that we identified during the audit.

Report on Internal Control over Compliance
A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance.

Our consideration of internal control over compliance was for the limited purpose described in the Auditor’s Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies in internal control over compliance. Given these limitations, during our audit we did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. However, material weaknesses or significant deficiencies in internal control over compliance may exist that were not identified.
2022.06.30 City of Ripon - Single-Audit Report
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Packet Pg. 266 Attachment: 2022.06.30 City of Ripon - Single-Audit Report (22-48 : Financial Statements and Independent Auditor report) 5 Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, no such opinion is expressed.

The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose.

Clovis, California
October 26, 2022
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Packet Pg. 267 Attachment: 2022.06.30 City of Ripon - Single-Audit Report (22-48 : Financial Statements and Independent Auditor report) The accompanying notes are an integral part of this statement. 6 CITY OF RIPON

SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE YEAR ENDED JUNE 30, 2022
Assistance Pass-Through
Listing Grantor's Federal Passed Through
Number Number Expenditures to Subrecipients
U.S. DEPARTMENT OF TRANSPORTATION
Pass-through California Department of Transportation:

Highway Planning and Construction
STPL California Department of Transportation 20.205 STPL-5286 (025) 1,644,913 $ - $ Total U.S. Department of Transportation - 1,644,913
U.S. DEPARTMENT OF JUSTICE
Direct Award:

Bureau of Justice Assistance - Bulletproof Vest Partnership 16.607 FY 2020 429 Bureau of Justice Assistance - Bulletproof Vest Partnership 16.607 FY 2021 1,892 - Total U.S. Department of Justice - 2,321
U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT
Pass-through California Department of Finance:

Coronavirus State and Local Fiscal Recovery Funds
American Rescue Plan Act 21.027 N/A - 3,919,880
Pass-through State Water Resources Control Board:

Coronavirus State and Local Fiscal Recovery Funds
California Water and Wastewater Arrearage Payment Program 21.027 N/A - 32,945 Pass-through County of San Joaquin:

Community Development Block Grants:

Senior Center Retrofit 14.218 RIP 19.06 & RIP 20.3 20,837 - County of San Joaquin, CA Community Development Block Grants 14.218 RIP 21.24, RIP 20.29 &
RIP 21.29 10,000 15,000
Total U.S. Department of Housing and Urban Development 10,000 3,988,662 TOTAL EXPENDITURES OF FEDERAL AWARDS $ 10,000 5,635,896 $ Federal Grantor/Pass-Through Grantor/Program Title
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Packet Pg. 268 Attachment: 2022.06.30 City of Ripon - Single-Audit Report (22-48 : Financial Statements and Independent Auditor report) 7 CITY OF RIPON

NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE YEAR ENDED JUNE 30, 2022

GENERAL
The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all federal award programs of the City of Ripon (the City). Federal awards received directly from federal agencies, as well as federal awards passed through other government agencies are included in the schedule. The information in this SEFA is presented in accordance with the requirements of Title 2 U.S.

Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).

BASIS OF ACCOUNTING
The accompanying SEFA is presented using the modified cash basis of accounting, which is described in Note 1 of the City’s basic financial statements.

RELATIONSHIP TO BASIC FINANCIAL STATEMENTS
Federal award expenditures agree or can be reconciled with the amounts reported in the City’s basic financial statements.

INDIRECT COST RATE
The City has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
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Packet Pg. 269 Attachment: 2022.06.30 City of Ripon - Single-Audit Report (22-48 : Financial Statements and Independent Auditor report) 8 CITY OF RIPON

SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED JUNE 30, 2022
SECTION I – SUMMARY OF AUDITOR’S RESULTS

FINANCIAL STATEMENTS
Type of auditor's report issued:

Internal control over financial reporting:

Material weaknesses identified? Yes X No
Significant deficiencies identified -
not considered to be material weaknesses? Yes X None reported Noncompliance material to financial statements noted? Yes X No

FEDERAL AWARDS
Internal control over major programs:

Material weaknesses identified? Yes X No
Significant deficiencies identified -
not considered to be material weaknesses? Yes X None reported Type of auditor's report issued on compliance for
major programs:

Any audit findings disclosed that are required
to be reported in accordance with
2 CFR 200.516(a)? Yes X No
IDENTIFICATION OF MAJOR PROGRAMS:

Assistance Listing Number(s)

21.027
Dollar threshold used to distinguish
between Type A and Type B programs:

Auditee qualified as low-risk auditee? Yes X No
$750,000
Unmodified
Unmodified
Name of Federal Program or Cluster
Coronavirus State and Local Fiscal Recovery
Funds
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Packet Pg. 270 Attachment: 2022.06.30 City of Ripon - Single-Audit Report (22-48 : Financial Statements and Independent Auditor report) 9 CITY OF RIPON

SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED JUNE 30, 2022
SECTION II – FINANCIAL STATEMENT FINDINGS
None reported.

SECTION III – FEDERAL AWARD FINDINGS
None reported.
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Packet Pg. 271 Attachment: 2022.06.30 City of Ripon - Single-Audit Report (22-48 : Financial Statements and Independent Auditor report) 10 CITY OF RIPON

SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
FOR THE YEAR ENDED JUNE 30, 2022

FINANCIAL STATEMENT FINDINGS
None reported.

FEDERAL AWARD FINDINGS AND QUESTIONED COSTS
None reported.
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Packet Pg. 272 Attachment: 2022.06.30 City of Ripon - Single-Audit Report (22-48 : Financial Statements and Independent Auditor report) City Council
259 N. Wilma Avenue
Ripon, CA 95366
MEMO
To: Honorable City Council
From: Lisa Roos, City Clerk & Finance Director
Date: 12/13/2022
Subject: Annual AB1600 Report - PFFP Capital Funds
RECOMMENDED ACTION:

Approve the annual PFFP Report for the period ending June 30, 2022.

BACKGROUND:

The City utilizes a number of funds to track revenue and expenses used to conduct the business of the various City departments. These funds are classified by three categories - “Operating Funds”, “Capital Funds”, and “Restricted Funds”. Attached is a figure showing each of these fund categories along with the breakdown of the different funds within each of these categories.

The Capital Fund category includes three sub-categories, as described below:
 General Capital Funds – At the City Council’s discretion, funds are transferred from the General Fund to be used for capital projects/purchases or to reserves.  Enterprise Capital Funds – By resolution, revenue from the designated operating fund (e.g., Water Operating Fund) are transferred to the designated enterprise capital fund (e.g., Water) for equipment and infrastructure replacement.  PFFP Capital Funds – The various Public Facilities Financing Plan (PFFP) Capital Funds track revenue and expenses for the different designated fund categories. The revenue is from development and restricted to fund infrastructure needed to support growth.

By law, we are required to report upon our PFFP Capital Funds, which are also referred to as AB1600 Fees. The attached Public Facility Financing Plan Annual Progress Report (“PFFP Report”) has been prepared in accordance with the requirements of California Government Code Section 66000.

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Packet Pg. 273
DISCUSSION/ANALYSIS:

The Fund Balances Summary as of June 30, 2022 has been attached for your reference along with the PFFP Report for the Fiscal Year Ending June 30, 2022.

There are few items to be noted for this PFFP Report:

1. There are certain PFFP capital funds with negative balances. This was mostly related to advancing construction of the City Hall and Library buildings to the size necessary to accommodate buildout of the General Plan. These negative balances continue to be tracked and these accounts are charged interest that is, in turn, applied to the capital accounts with positive balances.

In early 2021, Goodwin Consulting evaluated the funds with negative balances (City Hall, Library and Refuse) to determine if an adjustment was necessary to the AB1600 fee to ensure the City is collecting sufficient revenue from future development. No increases were proposed at that time. Goodwin’s analysis noted that based upon a residential growth rate of 1.5%, which is a long-term average, the City Hall Fund deficit would be eliminated in 2047, Library Fund in 2032 and Refuse Fund in the next five years.

2. An increase to the Corporation Yard fee was approved by the City Council in July 2021 based upon the Corporation Yard Master Plan and financial analysis that distributed financial responsibility between existing and future development. This increase was effective in September 2021.

FISCAL IMPACT:

None.

Attachments:

1. Budget Category Reporting Summary

2. Fund Balances 2022.06.30

3. 21-22 PFFP Report

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Packet Pg. 274
Budget Category Reporting Summary 2.A.a
Packet Pg. 275
Attachment: Budget Category Reporting Summary (3646 : Annual AB1600 Report - PFFP Capital Funds) Fund Description
Beginning Balance
7/1/2021 YTD Income YTD Expenditures YTD Transfers
Ending Balance
6/30/2022
OPERATING FUNDS
General Funds
General Fund               5,215,340.02 $15,220,108.59 (13,697,018.36)               ($237,245.49) 6,501,184.76 Sick Leave Contingency                  353,947.24 $1,599.80 $0.00 $0.00                  355,547.04 PERS Contingency                  972,997.66 $4,830.02 $0.00 $157,568.97 1,135,396.65 Healthcare Contingency                  208,135.65 $889.20 $0.00 $0.00                  209,024.85 Liability SIR Contingency                  624,406.97 $2,667.60 $0.00 $0.00                  627,074.57 Litigation/Natural Disaster Contingency                  505,514.03 $1,970,472.94 $0.00 $0.00 2,475,986.97 Asset/Liability adjustments                    46,075.42 $54,342.88 $0.00 $0.00                  100,418.30 Street & Road Funds
Street & Roads $2,934,729.30 $4,954,583.01 ($4,499,881.92) $0.00 $3,389,430.39 Street & Road Reserve               2,451,594.00 $9,790.26 $0.00 $0.00 2,461,384.26 Transit funds $22,504.86 $55,449.05 ($55,926.28) $0.00 $22,027.63 Enterprise Operating Funds
Water Operating                  926,513.59 $3,816,116.28 ($2,509,104.61) ($1,307,011.67)                  926,513.59 Sewer Operating                  763,708.89 $1,927,363.07 ($1,335,462.69) ($645,000.00)                  710,609.27 Garbage Operating                  211,230.50 $2,403,992.23 ($2,309,684.88) ($94,307.35)                  211,230.50 $         15,236,698.13 $         30,422,204.93 $           (24,407,078.74) $             (2,125,995.54) $         19,125,828.78 CAPITAL FUNDS
General Capital Funds
Parks & Recreation                  930,684.27 $89,359.57 ($138,615.05) $0.00                  881,428.79 Jack Tone Golf Course Capital Reserve                  401,758.25 $71,223.18 $0.00 $0.00                  472,981.43 CNG Station Capital Reserve                  202,066.30 $1,458.00 ($23,419.80) $15,878.35                  195,982.85 Department Funds $1,547,067.66 $90,677.73 ($578,131.14) $0.00 $1,059,614.25 Underground Utilties $10,124.77 $73.05 $0.00 $0.00 $10,197.82 Mitigation Fees               7,922,809.43 $115,633.92 $0.00 $0.00 8,038,443.35 Enterprise Capital Funds
Water Enterprise Capital               7,368,413.00 $242,091.98 ($1,684,122.19) $1,307,011.67 7,233,394.46 Sewer Enterprise Capital               1,875,485.96 $11,340.61 ($554,123.94) $355,000.00 1,687,702.63 Sewer WWTP Reserve                  864,884.96 $6,240.53 $0.00 $290,000.00 1,161,125.49 Garbage Enterprise Capital                  988,842.10 $12,323.62 ($28,338.21) $94,307.35 1,067,134.86 Storm Drain Enterprise Capital                  465,228.99 $3,130.12 ($97,336.81) $0.00                  371,022.30 PFFP Capital Funds
Water               2,639,213.83 $155,147.46 $0.00 $0.00 2,794,361.29 SSJID Connection Reserve                  774,052.44 $44,332.20 $0.00 $0.00                  818,384.64 Garbage                 (668,185.11) $14,395.27 ($9,816.51) $0.00                 (663,606.35) Wastewater               5,133,140.77 $247,327.76 $0.00 $0.00 5,380,468.53 Storm Drainage               2,167,143.66 $112,916.05 $0.00 $0.00 2,280,059.71 Transportation $717,616.41 $507,310.99 $0.00 $0.00 $1,224,927.40 Regional Transportation Impact Fee $1,246,219.84 $64,461.10 $0.00 $0.00 $1,310,680.94 Parks & Recreation $1,107,552.14 $95,244.05 $0.00 $0.00 $1,202,796.19 Parks & Recreation loan repayment funds                  545,049.46 ($5,526.82) $0.00                  539,522.64 Police ($1,198,258.28) $9,371.56 ($8,632.14) $0.00 ($1,197,518.86) City Hall             (3,786,867.64) $19,611.53 ($27,295.88) $0.00 (3,794,551.99) Corporation Yard                  589,479.31 $31,138.98 ($175,554.85) $0.00                  445,063.44 Library                 (605,307.31) $2,539.69 ($4,364.90) $0.00                 (607,132.52) $         31,238,215.21 $           1,941,822.13 $             (3,329,751.42) $              2,062,197.37 $         31,912,483.29 RESTRICTED FUNDS
Special Revenue/Restricted Funds
Benefit Assessment Districts                  278,846.70 $161,937.54 $0.00 $0.00                  440,784.24 NPSP Assessment District                  802,039.47 $5,787.08 $0.00 $0.00                  807,826.55 Landscape & Lighting Districts                  206,850.55 $443,558.52 ($464,954.41) $63,798.17                  249,252.83 Redevelopment ‐ Housing $4,124,336.69 $971,260.70 $0.00 $0.00 $5,095,597.39 Redevelopment ‐ City $1,718,980.83 $12,403.24 $0.00 $0.00 $1,731,384.07 Redevelopment ‐ State $1,231,349.62 $785,744.85 ($1,132,279.69) $0.00 $884,814.78 Housing Fund               1,467,634.54 $283,758.16 $52,446.85 $0.00 1,803,839.55 CDBG                               0.00 $35,836.96 ($35,836.96) $0.00                                 ‐ $           9,830,038.40 $           2,700,287.05 $             (1,580,624.21) $                    63,798.17 $         11,013,499.41 GRAND TOTAL $  56,304,951.74 $  35,064,314.11 $    (29,317,454.37) $                       0.00 $  62,051,811.48 Bank Accounts‐Balances 5/31/2022 Bank Accounts
B of Stkn ‐Gen                  2,367,206.40 B of Stkn ‐Gen                    26,441.41 Petty Cash                              Petty Cash 700.00                          700.00 Police ‐ petty cash                              Police ‐ petty cash 400.00                          400.00 Petty Cash ‐ A/C                              Petty Cash ‐ A/C 200.00                          200.00 B of Stkn.‐PR                           B of Stkn.‐PR 5,999.99                       6,000.00 B of Stkn.‐Rec                        18,376.80 B of Stkn.‐Rec                    36,192.43 B of Stkn.‐PD Voucher Pr                           B of Stkn.‐PD Voucher Pr 1,984.40 o                       1,984.40 B of America‐Prkg Cit.                        11,345.88 B of America‐Prkg Cit.                    14,757.88 LAIF                32,519,941.09 LAIF             35,519,941.09 Bk of New York                26,364,893.84 Bk of New York             26,445,097.53 Redev. Debt ‐ 2020                                   Redev. Debt ‐ 2020 0.45                               0.50 Water Bonds‐2006                                 Water Bonds‐2006 94.06                            94.11 Water Bonds‐2012                                   Water Bonds‐2012 2.13                               2.13 BANK TOTALS 61,291,145.04 $      BANK TOTALS 62,051,811.48 $ TOTAL RESTRICTED FUNDS
CITY OF RIPON
FUND BALANCES SUMMARY
TOTAL CAPITAL FUNDS
TOTAL OPERATING FUNDS
2021‐2022
June‐22 FINAL
C:\Users\lroos\Documents\Month End\06.2022\11. cash June 2022 FINAL.xls - Summary Fund Balances 2022.06.30

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Packet Pg. 276 Attachment: Fund Balances 2022.06.30 (3646 : Annual AB1600 Report - PFFP Capital Funds)

CITY OF RIPON
REPORT
July 1, 2021 - June 30, 2022

PUBLIC FACILITY FINANCING

PLAN ANNUAL PROGRESS

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Packet Pg. 277 Attachment: 21-22 PFFP Report (3646 : Annual AB1600 Report - PFFP Capital Funds) Page
Summary 1-2
Corporation Yard Fee 3-4
Library Fee 5
Parks Fee 6
Police Fee 7
City Hall Fee 8
Refuse Fee 9-10
Storm Drain Fee 11
Transportation Fee 12
Wastewater Fee 13
Water Fee 14

TABLE OF CONTENTS
21-22 PFFP Report.xls

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Packet Pg. 278 Attachment: 21-22 PFFP Report (3646 : Annual AB1600 Report - PFFP Capital Funds)