Minutes — Ripon City Council, November 14, 2023

Ripon City Council Minutes
TUESDAY, NOVEMBER 14, 2023 – 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 Dean Uecker, Daniel de Graaf, Vice Mayor Leo Zuber, Mayor Michael Restuccia. Absent: Gary Barton.

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

IN THE MATTER OF:
(1) Real Property Negotiations pursuant to Section 54956.7 of the California Government Code - APN: 245-180-23
David Cogdill joined the closed session at 5:06 PM
David Cogdill left the closed session at 5:15 PM
Return to open session.

City Attorney Terpstra said Council met in closed session to discuss property negotiations, 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 Daniel de Graaf leading in the Pledge of Allegiance to the Flag.

INVOCATION:

Pastor Brett Dood gave the invocation.

City Council Page 2 November 14, 2023
ROLL CALL:

Attendee Name Title Status Arrived
Michael Restuccia Mayor Present
Leo Zuber Vice Mayor Present
Daniel de Graaf Council Member Present
Gary Barton Council Member Absent
Dean Uecker 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 Daniel Sauer, City Clerk Lisa Roos, Deputy City Clerk Jane Kilgore, Information Systems Technician Hunter Crosby, Steven and Harmony Verver, Kelly Donohue.

PUBLIC DISCUSSION:

Temo Aguiler, Field Representative for the Northern California Carpenters Union, he said he is here tonight to request that the City adopt labor standards and prequalification language for future projects including the use of a State sponsored apprenticeship program where prevailing wage jobs would be required to request construction apprenticeship programs. Aguilar said the apprenticeship program could be a better option than going through the traditional college.

Aguilar said the other labor standard requested is the requirement that contractors offer health care to their employees.

APPROVAL OF MINUTES:

Motion to approve the minutes of the Regular Ripon City Council Meeting of October 10, 2023 and the Special City Council Meeting of November 8, 2023.

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

1. CITY COUNCIL - REGULAR MEETING - OCT 10, 2023 6:00 PM

2. CITY COUNCIL - SPECIAL MEETING - NOV 8, 2023 3:30 PM City Council Page 3 November 14, 2023
APPROVAL OF AGENDA AS POSTED (OR AMENDED):

Motion to approve the agenda as posted.

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

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

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

1.1. Income
A. STATE OF CALIFORNIA
Sales Tax
(October 2022 $342,926.89)
FY 2023-24 YTD: $1,532,138
FY 2022-23 YTD: $1,629,158
Highway Users Tax
(September 2022 $35,601.09)
FY 2023-24 YTD: $123,195
FY 2022-23 YTD: $113,421
SB1 Street & Road Tax
(October 2022 $29,968.91)
FY 2023-24 YTD: $129,954
FY 2022-23 YTD: $115,450
$350,561.45
$41,502.35
$33,871.19
TOTAL $425,934.99
B. WASTE MANAGEMENT
Monthly Franchise Fee Payment
August 2023
September 2023
$10,444.04
$5,182.71

TOTAL: $15,626.75
C. CCATT HOLDINGS
Monthly Acacia Avenue Cell Tower Lease Payment
October 2023 $1,271.90
City Council Page 4 November 14, 2023
D. BERTOLOTTI DISPOSAL, INC.

Quarterly Franchise Fee Payment – September 2023 $1,386.19 E. GILTON SOLID WASTE MANAGEMENT, INC.

Quarterly Franchise Fee Payment – September 2023 $12,932.39

1.2. Bills, Invoices, Payments
A. KEESEY DESIGN
Design/Graphic Services for the 122 N. Elm-Townhouse
Concept Project - Phase 2 Final Payment $769.00
B. PRICE PAIGE & COMPANY
Audit Services
Progress Payment – Invoice #31770 $9,500.00
C. DE NOVO PLANNING GROUP
City of Ripon 6th Cycle Housing Element
Progress Payment – Invoice #4030 $46,450.00
D. SOUTH SAN JOAQUIN GROUNDWATER SUSTAINABILITY AGENCY
SSJGSA Expenses
3rd Quarter 2023 - Invoice #Ripon 2023Q3 $3,690.28
E. CALIFORNIA CAD SOLUTIONS, INC.

Geographical Information System Additional Site Development Invoice #701640 (Funded by LEAP Grant) $4,425.00
F. FEHR AND PEERS
East Main Street Traffic Signal Project
Traffic Engineering Services
Progress Payment – Invoice #168871 $8,089.90
G. WGR SOUTHWEST, INC.

City Storm Water Permit Assistance
Progress Payment – Invoice #29122 $5,600.00
H. LDA
Fleet Maintenance Facility Construction Services
Progress Payment – Invoice #27/622-03-20 $7,775.00
I. DIEDE CONSTRUCTION, INC.

Fleet Maintenance Facility Project
Progress Payment – Invoice #8 $1,377,186.45
City Council Page 5 November 14, 2023
J. TERRACON CONSULTANTS, INC.

Fleet Maintenance Facility Materials Testing & Inspection Services Progress Payment
Invoice #TK09308
Invoice #TK17276
Invoice #TK27161
$5,924.00
$6,334.50
$6,250.50
TOTAL $18,509.00
K. LAW OFFICE OF THOMAS H. TERPSTRA
General Matters
Police Matters
$8,628.75
$1,438.60
TOTAL $10,067.35
L. HARRIS & ASSOCIATES
Proposition 218 Fire Suppression Assessment Study
Progress Payment – Invoice #60054 $3,509.65
M. RESOURCEABILITY
CalRecycle annual report & SB1383 compliance assistance Progress Payment – Invoice #23-R-0310 $2,493.12

1.3. Resolutions
A. RESOLUTION NO. 23-46

A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF RIPON

ADOPTING AN INCREASE IN THE

COST OF HEALTH AND WELFARE

BENEFITS TO BE PROVIDED TO

NON-REPRESENTED EMPLOYEES

AND CITY COUNCIL MEMBERS
IN CALENDAR YEAR 2024
This resolution adopts the health and
welfare plans for all City employees
during the calendar year 2024 and an
increase in the cost of health and welfare
benefits to be provided to NonRepresented Employees and City Council Members for calendar year 2024.

B. RESOLUTION NO. 23-47

A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF RIPON
ADOPTING AMENDMENT NO. 4

TO THE MEMORANDUM OF

UNDERSTANDING FOR FISCAL
YEARS 2021 - 2024 FOR ALL

EMPLOYEES OF THE CITY OF

RIPON WORKING IN THE

CLASSIFICATIONS OF PUBLIC

WORKS MAINTENANCE, PUBLIC

WORKS FOREMAN AND PUBLIC

WORKS SUPERVISING FOREMAN
This resolution adopts Amendment No.
4 to the Memorandum of Understanding
for all employees of the City working in
the classification of Public Works
Maintenance, Public Works Foreman
and Public Works Supervising Foreman
for Fiscal Years 2021 – 2024 that
increases the baseline premium for Blue
Shield participants from $1,755 to
$2,050 per month and for Kaiser
participants from $1,850 to $2,050 per
month.

City Council Page 6 November 14, 2023
C. RESOLUTION NO. 23-48

A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF RIPON
ADOPTING AMENDMENT NO. 4

TO THE MEMORANDUM OF

UNDERSTANDING FOR FISCAL
YEARS 2021 - 2024 FOR ALL

EMPLOYEES OF THE CITY OF

RIPON POLICE OFFICERS'

ASSOCIATION
This resolution adopts Amendment No. 4
to the Memorandum of Understanding for
all employees of the City of Ripon Police
Officers’ Association for Fiscal Years
2021 – 2024 that increases the baseline
premium for Blue Shield participants
from $1,755 to $2,050 per month and for
Kaiser participants from $1,850 to $2,050
per month.

D. RESOLUTION NO. 23-49

A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF RIPON
ADOPTING AMENDMENT NO. 5

TO THE MEMORANDUM OF

UNDERSTANDING FOR FISCAL
YEARS 2021 - 2024 FOR ALL

EMPLOYEES OF THE CITY OF

RIPON POLICE SERGEANTS'

ASSOCIATION
This resolution adopts Amendment No. 5
to the Memorandum of Understanding for
all employees of the City of Ripon
Sergeants’ Association for Fiscal Years
2021 – 2024 that increases the baseline
premium for Blue Shield participants
from $1,755 to $2,050 per month and for
Kaiser participants from $1,850 to $2,050
per month.

E. RESOLUTION NO. 23-50

A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF RIPON

ACCEPTING THE CITY OF RIPON

TRANSPORTATION

DEVELOPMENT ACT FUND, THE

MEASURE K FUND, AND THE

TRANSIT ENTERPRISE FUND

AUDIT REPORT FOR THE FISCAL
YEAR ENDED JUNE 30, 2022
This resolution accepts the City of Ripon
Transportation Development Act Fund,
the Measure K Fund and the Transit
Enterprise Fund Audit Report for June
30, 2022, prepared by LSL, CPAs.

F. RESOLUTION NO. 23-51

A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF RIPON

AUTHORIZING SUBMITTAL OF

INDIVIDUAL GRANT

APPLICATIONS FOR ALL

CALRECYCLE GRANT

PROGRAMS FOR WHICH THE

CITY OF RIPON IS ELIGIBLE
This resolution authorizes the Public
Works Director, or his/her designee, to
apply for and receive CalRecycle grant
program funds over the next five years to
financially assist with the implantation of
Senate Bill 1383.

City Council Page 7 November 14, 2023
G. RESOLUTION NO. 23-52

A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF RIPON

AUTHORIZING THE PUBLIC

WORKS DIRECTOR, OR HIS/HER

DESIGNEETO SUBMIT

APPLICATIONS AND TO SIGN

CERTAIN ASSURANCES WITH

RESPECT TO SAN JOAQUIN

VALLEY AIR POLLUTION

CONTROL DISTRICT

APPLICATIONS FOR LOCAL,

STATE AND FEDERAL

PROGRAMS, PROJECTS OR
GRANTS
This resolution authorizes the Public
Works Director, or his/her designee, to
submit an application to the San Joaquin
Valley Air Pollution Control District for
vouchers to replace existing gas- or
diesel-powered landscaping equipment
with new electric equipment.

1.4. Miscellaneous Items
A. FLEET MAINTENANCE FACILITY PROJECT
Diede Construction, Inc.

Change Order No. 6
Approve Change Order No. 6 for
additional structural column, addition of
power to electric trap primers,
modifying existing storm drain manhole
elevation, and piping credit in the not to
exceed amount of $10,424 (funding
sources: Corp Yard AB1600 Fund,
Enterprise Capital Funds, and General
Capital Fund).

B. QUARTERLY INVESTMENT REPORT REVIEW
July 1, 2023 - September 30, 2023 Accept the City’s quarterly investment report for the period ending September
30, 2023.

C. SERVICE AGREEMENT
Absolute Software, Inc. Approve and authorize the Mayor to sign the agreement with Absolute
Software, Inc. for mobile connectivity
software, a three-year term not to
exceed $6,000 annually (funding source:

General Fund).
**END OF CONSENT CALENDAR**
City Council Page 8 November 14, 2023

2. ORDINANCES
First Reading and Introduction
A. ORDINANCE NO. 926

AN ORDINANCE OF THE CITY

COUNCIL OF THE CITY OF RIPON
AMENDING CHAPTER 10.56
"RESTRICTIONS ON RECREATIONAL

VEHICLE PARKING IN RESIDENTIAL
AREAS" OF THE RIPON MUNICIPAL
CODE.

This Ordinance amends Chapter 10.56
“Restrictions on Recreational Vehicle
Parking in Residential Areas” to include
language prohibiting the use of
Recreational Vehicles as dwelling units on
residential lots.

Planning Director Zuidervaart said staff was approached by Code Enforcement and asked to clarify Chapter 10.56 “Restrictions on Recreational Vehicle Parking in Residential Areas” specifically addressing people being allowed to live in their RV on the street, along with permit parking pertaining to RVs.

Vice Mayor Zuber said he interpreted Section 10.56.070 to read that the RV may be parked on private property, and not lived in, but can be lived in, if on the street. Zuidervaart said that is not the intention, and the intention is to allow visitors to get a permit and stay in their RV while visiting.

Mayor Restuccia agreed with Zuber.

Council Member de Graaf said Section 10.56.070 clarifies that the only exception is if someone has a permit.

Zuber said he would like language to clarify and make it clear that people are not allowed to stay in an RV unless it is subject to the conditions of the permit.

Zuidervaart said staff will add language to clarify this.

Restuccia said he is concerned about where the visiting RV can park with regards to the distance from the corner and cords needing to be covered when on the sidewalk.

Zuidervaart said Section 10.56.060 addresses the issue about the cords running across the sidewalk, and this is not allowed.

Restuccia said it does not address the distance the RV has to be from the corner.

De Graaf said it is difficult to park a 30-foot RV 20 feet from the corner on a 40-foot section.

Those RV owners would not be able to park their RV in front of their lot.

Zuidervaart said the Police Chief has discretion to deny the permit if the street cannot safely accommodate the RV.

City Council Page 9 November 14, 2023
Zuber said it would help if Council could see what issues are considered before the RV permit is issued.

Chief Sauer said the conditions are that at no time shall a public safety hazard be permitted to exist on or across any City street, public sidewalk or right of way. He said if a permit is issued but it is then pointed out that it is not safe, the Police Department can revoke the permit.

Sauer said applicants have to provide the address, but the distance they parked from the corner is not documented.

Zuber said cords on the sidewalk are a problem.

Uecker said the slide-outs are a problem
Zuidervaart said Section 10.56.060 addresses the cords and slide-outs.

Zuber said he frequently sees RVs with several of the unsafe conditions on the street for several days.

Motion to waive the first reading and introduce Ordinance 926 amending Chapter

10.56 “Restrictions on Recreational Vehicle Parking in Residential Areas” with the changes discussed.

RESULT: FIRST READING [UNANIMOUS] Next: 12/12/2023 6:00 PM MOVER: Leo Zuber, Vice Mayor
SECONDER: Dean Uecker, Council Member
AYES: Restuccia, Zuber, de Graaf, Uecker
ABSENT: Barton

3. DISCUSSION ITEMS
A. FINANCIAL AUDITS - FISCAL YEAR 2022-2023
Discussion/No Action Staff will present the draft financial statements prepared by Price Paige &
Company of the City of Ripon’s Financial
Statements and the Money Purchase Thrift
Pension Plan for the fiscal year ending
June 30, 2023. Resolutions will be
presented in December for City Council
acceptance.

City Clerk Roos said staff has received the draft audits for the City of Ripon and the Money Purchase Thrift Pension Plan for the fiscal year ended June 30, 2023 from Price Paige & Company.

City Council Page 10 November 14, 2023
Roos said 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.

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, 2023.

Roos said there is no action required tonight and resolutions to accept these audits will be on the Consent Calendar of our December meeting.

B. SAN JOAQUIN ONE VOICE ADVOCACY TRIP 2024
2024 SJCOG One Voice Trip
Discussion/Action
If the City Council is interested in sending
a representative or representatives to
participate in the 2024 One Voice trip,
please designate and approve the City’s
representative(s) to attend.

Council Member de Graaf said the One Voice meeting was very productive, and said if his schedule allows, he would be interested in attending. Council agreed and said they would also like City Administer Werner to attend.

Motion to authorize the City Administrator and a Council Member to attend the One Voice Conference.

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

REPORTS
Department Heads:

Planning Director Zuidervaart said there is Planning Commission meeting on November 20, 2023.

Public Works Director Pease said October numbers were 12.7% lower than 2013 numbers and

2.5% lower than 2022 numbers.

Pease said the watering schedule has changed to one day per week.

Pease said the Brush Pickup Program will run through January 7.

City Council Page 11 November 14, 2023
Pease said September had 50 watering violations, all of whom were contacted and 5 penalties assessments.

City Council:

Council Member de Graaf said he received the green can flier and is curious to see if staff will receive any responses from the public.
de Graaf said he appreciates the public comments and the people who came to the meeting.

Mayor Restuccia said the Veterans Day event turned out very well.

Restuccia said that every year the San Joaquin County Board of Supervisors has an event to recognize a Veteran of the Year. Each Supervisor chooses a Veteran of the Year. Robert Rickman chose Steve Verver to be recognized as Veteran of the Year. Restuccia summarized highlights from Mr. Verver's career.

There being no further business, the meeting was adjourned at 6:31 PM. (Signed) Mike Restuccia
Mayor
ATTEST:
(Signed) Lisa Roos
City Clerk
Ripon City Council Minutes
TUESDAY, OCTOBER 10, 2023 – 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 Dean Uecker, Gary Barton, Daniel de Graaf, Vice Mayor Leo Zuber, Mayor Michael Restuccia.

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

IN THE MATTER OF:
(1) Personnel Negotiations Pursuant to Section 54957.6 of the California Government Code - Bohannon Insurance Group: 2024 Health and Welfare Renewals (2) Real Property Negotiations pursuant to Section 54956.7 of the California Government Code - APN: 257-300-20
(3) Potential or Pending Litigation pursuant to Section 54956.9(e)(1) of the California Government Code – 1 case.

Return to open session.

City Attorney Terpstra said Council met in closed session to discuss employee health benefits; staff was given direction and no reportable action was taken.

PLEDGE OF ALLEGIANCE:

The meeting was called to order at 6:00 PM with Police Chief Sauer leading in the Pledge of Allegiance to the Flag.

INVOCATION:

Pastor Chris Williams gave the invocation.
1 Packet Pg. 12
Minutes Acceptance: Minutes of Oct 10, 2023 6:00 PM (Approval of Minutes) City Council Page 2 October 10, 2023
ROLL CALL:

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

INSTALLATION OF THE CHIEF OF POLICE
Mayor Restuccia said that he believes in the philosophy of promoting from within. He said Chief Sauer has proven that he has the ability to continue the process that he has begun and Sauer has earned the respect of his peers, staff and Council. Restuccia said Sauer was highly recommended by former Chief Ormonde. Restuccia said Chief Sauer has the full support of the Council.

Pastor Glenn Gerdes opened the ceremony with a prayer of blessing over Chief Sauer and his new position.

City Clerk Roos administered the Oath of Office to Daniel Sauer.

Restuccia invited Carla and Olivia Sauer to present Sauer with his jacket and pin on the Chief’s badge.

Sauer thanked everyone for coming. He said when he started with the Ripon Police Department 21 years ago he never thought he would become the Chief of Police. He said as he was mentored, progressed through the ranks, and received encouragement from those around him, he began to realize becoming Chief of Police was a real possibility. He said his dad always encouraged him in this path. He said he wishes his parents were present for this and could be here tonight but he is surrounded by his precious family. Sauer said he loves this community and is grateful for the support.

Mayor Restuccia called for a ten minute recess at 6:12 PM to allow friends and family to congratulate Sauer.

Meeting returned to session at 6:25 PM
1 Packet Pg. 13
Minutes Acceptance: Minutes of Oct 10, 2023 6:00 PM (Approval of Minutes) City Council Page 3 October 10, 2023
PUBLIC DISCUSSION:

On behalf of the public, City Clerk Roos read the following public comment received via email.

Marty Harris said he and his wife are pleased to see actions being taken by the Ripon Consolidated Fire District (RCFD) and are encouraged by the support they have received from the RCC and others in regards to staffing the empty fire station in Ripon.

Harris said he believes that as the costs of living continue to rise, it seems unlikely that voters may be willing to support increases to their property taxes. He said for this reason, both his wife and him believe that obtaining the funds necessary to staff the empty Ripon fire station may be best achieved by using funding made available through Proposition 172.

APPROVAL OF MINUTES:

Motion to approve the minutes of the Regular Ripon City Council Meeting of September 12, 2023.

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

1. CITY COUNCIL - REGULAR MEETING - SEP 12, 2023 6:00 PM APPROVAL OF AGENDA AS POSTED (OR AMENDED):

Vice Mayor Zuber requested Item 1.2Q be pulled from the Consent Calendar for discussion.

Motion to approve the agenda 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 Packet Pg. 14
Minutes Acceptance: Minutes of Oct 10, 2023 6:00 PM (Approval of Minutes) City Council Page 4 October 10, 2023

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

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

1.1. Income
A. STATE OF CALIFORNIA
Sales Tax
(September 2022 $318,026.99
FY 2023-24 YTD: $1,181,577
FY 2022-23 YTD: $1,286,231
Highway Users Tax
(August 2022 $38,749.41)
FY 2023-24 YTD: $81,693
FY 2022-23 YTD: $77,820
SB1 Street & Road Tax
(September 2022 $29,236.70)
FY 2023-24 YTD: $96,083
FY 2022-23 YTD: $85,481
$365,794.33
$41,424.00
$33,594.18
TOTAL $440,812.51
B. CCATT HOLDINGS
Monthly Acacia Avenue Cell Tower Lease Payment
September 2023 $1,271.90
C. WASTE MANAGEMENT
Monthly Franchise Fee Payment – July 2023 $3,580.49

1.2. Bills, Invoices, Payments
A. BASECAMP ENVIRONMENTAL, INC.

South County Water Project
Progress Payment – Invoice #52267 $292.50
B. TERRACON CONSULTANTS, INC.

Fleet Maintenance Facility Materials Testing & Inspection Services Progress Payment
Invoice #TJ94581
Invoice #TK02832A
$3,256.00
$7,491.00
TOTAL $10,747.00
1 Packet Pg. 15
Minutes Acceptance: Minutes of Oct 10, 2023 6:00 PM (Approval of Minutes) City Council Page 5 October 10, 2023
C. FEHR & PEERS
East Main Street Traffic Signal Project
Traffic Analysis and Traffic Engineering Design Services Progress Payment
Invoice #164730
Invoice #165419
Invoice #166739
Invoice #167949
$1,968.20
$4,929.60
$1,381.90
$5,167.50
TOTAL: $13,447.20
D. DIEDE CONSTRUCTION, INC.

Fleet Maintenance Facility Project
Progress Payment – Invoice #7 $509,238.00
E. COGDILL + ASSOCIATES, INC.

Appraisal Service
APN: 245-180-23
$5,000.00
F. CENTRAL SAN JOAQUIN VALLEY RISK MANAGEMENT AUTHORITY Crime Shield Program
Liability Program
Workers’ Compensation Program
$2,789.00
$109,177.00
$159,138.00
TOTAL $271,104.00
G. PRICE PAIGE & COMPANY
Audit Services
Progress Payment – Invoice #31562 $9,930.00
H. BANC OF AMERICA LEASING
Ripon Public Financing Authority
2011 Waste Water Bonds $186,550.00
I. TRIPLE M ENTERPRISE, INC.

Percolation Pond Project
Invoice #2023-15 $52,725.00
J. PROVOST & PRITCHARD CONSULTING GROUP
Engineering Services for Water Loss Audit Validation
Progress Payment – Invoice #102794 $220.99
K. WGR SOUTHWEST, INC.

City Storm Water Permit Assistance
Progress Payment – Invoice #28948 $63.50
L. MCR ENGINEERING
Construction Management & Inspection Services for the
Bethany Home Terraces & Jack Tone Car Wash Projects
Progress Payment – Invoice #18775 $3,125.00
1 Packet Pg. 16
Minutes Acceptance: Minutes of Oct 10, 2023 6:00 PM (Approval of Minutes) City Council Page 6 October 10, 2023
M. HARRIS & ASSOCIATES
Proposition 218 Fire Suppression Assessment Study
Progress Payment – Invoice #59503 $27,126.20
N. LDA
Fleet Maintenance Facility Construction Services
Progress Payment – Invoice #26/622-03-20 $11,837.50
O. SAN JOAQUIN REGIONAL TRANSIT DISTRICT
Blossom Express Driver
July and August Invoice #AR113747 $4,612.51
P. LAW OFFICE OF THOMAS H. TERPSTRA
General Matters
SSJID Groundwater Sustainability Agency
Padilla Accessory Dwelling Unit
Private Development
$5,310.00
$811.25
$295.00
$4,462.50

TOTAL $10,878.75
Q. ITEM Q WAS MOVED TO ITEMS PULLED FROM CONSENT

1.3. Resolutions
A. RESOLUTION NO. 23-43

A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF RIPON

APPOINTING NEWPORT TRUST

COMPANY AS THE CUSTODIAN
OF THE CITY OF RIPON 457

DEFERRED COMPENSATION

PLAN WITH STRATEGIC

RETIREMENT
This resolution removes Fidelity
Investments and appoints Newport Trust
Company as the custodian to the City of
Ripon 457 Deferred Compensation Plan
with Strategic Retirement and authorizes
the City Administrator and City Clerk to
execute the necessary documents to
implement this change.

B. RESOLUTION NO. 23-44

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 AN ALTERNATIVE

FUEL VEHICLE
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 one (1)
alternative fuel vehicle in the amount of
$70,000 (funding sources: Grant of
$20,000 and $50,000 from the General
Department Capital Fund).
1 Packet Pg. 17
Minutes Acceptance: Minutes of Oct 10, 2023 6:00 PM (Approval of Minutes) City Council Page 7 October 10, 2023

1.4. Miscellaneous Items
A. GENERAL SERVICES AGREEMENT - AMENDMENT NO. 4
Terracon Consultants, Inc. Approve and authorize the Mayor to sign Amendment No. 4 to the General
Services Agreement with Terracon
Consultants, Inc. to provide construction
materials testing and inspection services
for the Fleet Maintenance Facility
Project, in the not to exceed amount of
$50,000 (funding sources: Corp Yard
AB1600 Fund, Enterprise Capital
Funds, and General Department Capital
Fund).

B. CITY HALL/POLICE DEPARTMENT FENCE REPLACEMENT
Richter Fence Approve and authorize the Mayor to
sign the contract with Richter Fence to
replace the temporary fence behind the
City Hall/Police Department building in
the not to exceed amount of $19,900
(funding source: General Department
Capital Fund).

C. CLAIM
Steven Mennucci Approve claim filed by Steven
Mennucci.

D. TREE PRUNING MAINTENANCE PROJECT
Grover Tree Service Approve and authorize the Mayor to
sign the contract with Grover Tree
Service in the amount of $35,175 to
provide tree pruning/removal
maintenance in multiple parks and
landscaped areas (funding source:
expenses paid through the various funds
that currently fund the landscape
maintenance where the work is
planned).
1 Packet Pg. 18
Minutes Acceptance: Minutes of Oct 10, 2023 6:00 PM (Approval of Minutes) City Council Page 8 October 10, 2023

ITEMS PULLED FROM CONSENT

1.2Q : TOM MAYO CONSTRUCTION
Asphalt Repair Contract
Progress Payment – Invoice #2023018-01 $49,000.00
Vice Mayor Zuber said many cities are concerned about the deterioration of their streets and he is pleased with the approach Ripon takes in order to keep our streets at the level streets should be. He said he has received many comments from residents that the streets are nicer than many other towns they visit. Zuber said he wanted to commend Public Works Director Pease and his team for their approach to maintaining the streets.

Council Member Barton thanked Zuber for his comments and echoed the sentiment.

Motion to approve Item 1.2Q Tom Mayo Construction Invoice.

RESULT: ADOPTED AS AMENDED [UNANIMOUS]
MOVER: Gary Barton, Council Member
SECONDER: Leo Zuber, Vice Mayor
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. SAN JOAQUIN COUNTY MULTI-SPECIES HABITAT CONSERVATION AND OPEN SPACE PLAN 2024 FEE UPDATE
RESOLUTION NO. 23-45

A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF RIPON

AMENDING THE SAN JOAQUIN

COUNTY MULTI-SPECIES HABITAT

CONSERVATION AND OPEN SPACE

PLAN (SJMSCP) DEVELOPMENT FEE
This is a public hearing to consider the
Development Fee amendment (decrease)
for the San Joaquin County Multi-Species
Habitat Conservation and Open Space Plan
(SJMSCP) for all new development
pursuant to the SJMSCP within the City of
Ripon.

Recommended Action: Adopt the
resolution amending the San Joaquin
County Multi-Species Habitat
Conservation and Open Space Plan 2024
Development Fee.

Planning Director Zuidervaart said this is the annual public hearing to consider the Development Fee amendment for the San Joaquin County Multi-Species Habitat Conservation and Open Space Plan (SJMSCP) for all new development pursuant to the SJMSCP within the City of Ripon. He said this is the second year the fees are decreasing. 1 Packet Pg. 19
Minutes Acceptance: Minutes of Oct 10, 2023 6:00 PM (Approval of Minutes) City Council Page 9 October 10, 2023

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

PUBLIC HEARING CLOSED
Motion to adopt Resolution 23-45 amending the San Joaquin County Multi-Species Habitat Conservation and Open Space Plan 2024 Development Fee.

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

REPORTS
Department Heads:

Chief Sauer said he wanted to thank Council and the Administration for having the confidence to appoint him as Chief of Police.

Recreation Director Stevens congratulated Sauer on his promotion to Chief of Police.

Planning Director Zuidervaart said there will not be an October Planning Commission meeting, but there will be a November meeting.

Public Works Director Pease said the Large Item Pick-Up Program ended September 30 and the Brush Pick-Up program will begin October 15 and run through January 7.

Pease said September water usage was down 16% from 2013 numbers and up 3% over 2022 numbers.

Pease said the August water conservation incidents included 87 overwatering reports and staff made contact with all 87. He said of those 87, 68 were wrong day/time reports, 19 were leaks and 5 penalties were issued.

Pease said November 1 the water schedule will change to the winter schedule and watering will go from 3 days a week to 2 days a week.

City Council:

Council Member de Graaf thanked those who attended the meeting and swearing in. de Graaf congratulated Sauer on his promotion.

Council Member Uecker congratulated Sauer on his promotion and said he is very happy for him and his family. Uecker said he believes Sauer will do a great job.

Vice Mayor Zuber thanked Pease for the update on the water incidents. 1 Packet Pg. 20
Minutes Acceptance: Minutes of Oct 10, 2023 6:00 PM (Approval of Minutes) City Council Page 10 October 10, 2023
Zuber said Eye on Water sent him an email informing him of a leak and he was able to address it.

Zuber said the Olympic Torch relocation is a reminder of what he enjoys about Ripon. He said there are things here that are of historical significance and every once in a while someone picks up on it and has the energy and commitment to pursue it, and the Olympic Torch relocation is a great example. There are people in town who remember the event and it was important to them that the Torch was relocated to its original location. He said Mike White and the Public Works staff made this possible.

Mayor Restuccia agreed that Eye On Water is a great tool.

There being no further business, the meeting was adjourned at 6:39 PM. (Signed) Mike Restuccia
Mayor
ATTEST:
(Signed) Lisa Roos
City Clerk
1 Packet Pg. 21
Minutes Acceptance: Minutes of Oct 10, 2023 6:00 PM (Approval of Minutes) Ripon City Council
Special Meeting Minutes
WEDNESDAY, NOVEMBER 8, 2023

SPECIAL MEETING
3:30 PM
The Special Meeting was called to order by Mayor Michael Restuccia at 3:30 PM.

ROLL CALL:

City Administrator Kevin Werner, City Attorney Tom Terpstra, Public Works Director James Pease, City Clerk Lisa Roos, Deputy City Clerk Jane Kilgore.

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

2. TOPICS OF DISCUSSION
A. PERCOLATION POND RESTORATION CONTRACT
Triple M Enterprise, Inc.

Discussion/Action
Approve and authorize the Mayor to sign
the contract with Triple M Enterprise, Inc.
to perform restoration work at the Waste
Water Treatment Plant, specifically the
percolation ponds, in the not to exceed
amount of $58,700 (funding source: Sewer
Enterprise Capital Fund).

Public Works Director Pease said this item is a contract with Triple M Enterprises to perform restoration work on percolation ponds 1 and 2 at the Waste Water Treatment Plant. He said the restoration work that was done on ponds 6 and 7 was successful. Pease said pond 3 also needs to be restored but is not ready as of the time of this contract. He said staff might bring another contract to Council to restore Pond 3 when it is ready.

Motion to approve and authorize the Mayor to sign the contract with Triple M Enterprise, Inc. to perform restoration work at the Waste Water Treatment Plant, specifically the percolation ponds, in the not to exceed amount of $58,700. 2 Packet Pg. 22
Minutes Acceptance: Minutes of Nov 8, 2023 3:30 PM (Approval of Minutes) City Council Page 2 November 8, 2023
RESULT: ADOPTED [UNANIMOUS]
MOVER: Daniel de Graaf, Council Member
SECONDER: Gary Barton, Council Member
AYES: Restuccia, Zuber, de Graaf, Barton, Uecker

3. ADJOURNMENT
There being no further business, the meeting was adjourned at 3:34 PM. (Signed) Mike Restuccia
Mayor
ATTEST:
(Signed) Lisa Roos
City Clerk
2 Packet Pg. 23
Minutes Acceptance: Minutes of Nov 8, 2023 3:30 PM (Approval of Minutes)

1.1.A.a
Packet Pg. 24
Attachment: 2023 08 advance (4039 : State of California) State Controller's Office
Remittance AdviceHighway Users Tax CitiesClaim Schedule: 2300062 and 2300062AIssue Date: October 02, 2023Fiscal Year: 2023-2024Collection Period: August 24, 2023 - September 23, 2023Description: Streets & Highways Code sections 2103, 2105, 2106, 2107 and 2107.5.For assistance, please contact Heather Bui at 916-323-0740 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
Withheld/Return of
Funds due to
Delinquent Annual
Street Report Payment Amount Year To Date
Ripon City Treasurer 15,977 $14,447.65 $8,975.56 $5,849.78 $12,229.36 $0.00 $0.00 $41,502.35 $0.00 $41,502.35 $123,195.12

1.1.A.b
Packet Pg. 25
Attachment: fy2324_09hwycityra (4039 : State of California) State Controller's Office
Remittance Advice
Road Maintenance and Rehabilitation Account (RMRA) - Cities Claim Schedule: 2300078 and 2300078A
Issue Date: October 20, 2023
Fiscal Year: 2023-2024
Collection Period: September 01, 2023 - September 30, 2023 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
Eligibility Withheld
Amount Total Year To Date
Ripon City Treasurer 15,977 $33,871.19 $0.00 $33,871.19 $67,465.37 1 of 1

1.1.A.c
Packet Pg. 26
Attachment: rmra_cities_remit_2324_oct23 (4039 : State of California)

1.1.B.a
Packet Pg. 27
Attachment: Waste Management August (4046 : Waste Management) Attn: Derek Fujii
Vendor#386801
Address Code 01 Waste Management
Location 01 Stockton District
City of Ripon Hauler Fee Schedule
259 N Wilma Ave.

Ripon, CA 95366
For month of: August 2023
Legacy System Total
Gross Rate Revenue
Residential $0.00 $0.00
Commercial $29,540.81 $29,540.81
Rolloff $101,009.66 $101,009.66
Total $130,550.47 $130,550.47
Franchise Fee Rate 8.0%
Franchise Fee Payable
Residential $0.00 $0.00
Commercial $2,363.26 $2,363.26
Rolloff $8,080.77 $8,080.77
Total $10,444.04 $10,444.04
b:\1_accg_sac_ma\1_close _area\2016\102016\rev_reduc\00051\3_stockton_franchise_fee_payment_calc_201610.xlsm b:\1_accg_sac_ma\1_close ptg\1_close_files\1_by_p

1.1.B.a
Packet Pg. 28
Attachment: Waste Management August (4046 : Waste Management)

1.1.B.b
Packet Pg. 29
Attachment: Waste Management September (4046 : Waste Management) Attn: Derek Fujii
Vendor#386801
Address Code 01 Waste Management
Location 01 Stockton District
City of Ripon Hauler Fee Schedule
259 N Wilma Ave.

Ripon, CA 95366
For month of: September 2023
Legacy System Total
Gross Rate Revenue
Residential $0.00 $0.00
Commercial $18,176.22 $18,176.22
Rolloff $46,607.61 $46,607.61
Total $64,783.83 $64,783.83
Franchise Fee Rate 8.0%
Franchise Fee Payable
Residential $0.00 $0.00
Commercial $1,454.10 $1,454.10
Rolloff $3,728.61 $3,728.61
Total $5,182.71 $5,182.71
c:\users\jkilgore\appdata\local\microsoft\windows\inetcache\content.outlook\rke3d9g4\ripon_franchise_fee_payment_calc_2023q3.xlsm

1.1.B.b
Packet Pg. 30
Attachment: Waste Management September (4046 : Waste Management)

1.1.C.a
Packet Pg. 31
Attachment: CCATT (4057 : CCATT Holdings)

1.1.D.a
Packet Pg. 32
Attachment: bertolotti (4058 : Bertolotti)

1.1.D.a
Packet Pg. 33
Attachment: bertolotti (4058 : Bertolotti)

1.1.E.a
Packet Pg. 34
Attachment: Gilton (4059 : Gilton Solid Waste Management, Inc.)

1.1.E.a
Packet Pg. 35
Attachment: Gilton (4059 : Gilton Solid Waste Management, Inc.)

1.2.A.a
Packet Pg. 36
Attachment: Keesey Design Final Invoice (4031 : Keesey Design)

1.2.B.a
Packet Pg. 37
Attachment: Price Paige (4032 : Price Paige & Company)
City of Ripon Invoice number 4030 Invoice date 10/11/2023 Invoice total 46,450.00
We appreciate your business.

5.2 NOTICE OF EXEMPTION 2,240.00 0.00 0.00 2,240.00 0.00

5.1 NATIVE AMERICAN CONSULTATION 2,510.00 0.00 0.00 2,510.00 0.00

4.5 FINAL HE 3,550.00 0.00 0.00 3,550.00 0.00

4.4 ADOPTION DRAFT HE 9,480.00 0.00 0.00 9,480.00 0.00

4.3 HCD DRAFT HE 12,570.00 0.00 0.00 12,570.00 0.00

4.2 PUBLIC REVIEW HE 10,540.00 0.00 0.00 10,540.00 0.00

4.1 ADMIN DRAFT HE 60,110.00 0.00 41,190.00 18,920.00 41,190.00

3.4 PUBLIC HEARINGS 4,240.00 0.00 0.00 4,240.00 0.00

3.3 STAKEHOLDER SURVEY 3,020.00 0.00 650.00 2,370.00 650.00

3.2 OPEN HOUSE 4,080.00 0.00 0.00 4,080.00 0.00

3.1 HOUSING WORKSHOP + SURVEY 6,320.00 0.00 3,400.00 2,920.00 3,400.00 2: PROJECT ADMINISTRATION 4,800.00 0.00 550.00 4,250.00 550.00 1: PROJECT KICKOFF 660.00 0.00 660.00 0.00 660.00
Total 124,120.00 0.00 46,450.00 77,670.00 46,450.00
Description
Contract
Amount
Prior
Billed
Total
Billed Remaining
Current
Billed
De Novo Planning Group
Payment Remittance Address
P.O. Box 4843
El Dorado Hills, CA 95762
For Professional Services through October 06,2023
City of Ripon
259 N. Wilma Avenue
Ripon, CA 95366
Invoice number 4030
Date 10/11/2023
Project RIPON 6TH CYCLE HOUSING ELEMENT

1.2.C.a
Packet Pg. 38
Attachment: De Novo Planning Group - Invoice #4030 (4035 : De Novo Planning Group) Date 10/11/2023
City of Ripon Invoice number 4030
Project RIPON 6TH CYCLE HOUSING ELEMENT
City of Ripon Invoice number 4030 Invoice date 10/11/2023 Labor 6,320.00 17.00 54 3,400.00 54 3,400.00
Subtotal 6,320.00 17.00 54 3,400.00 0.00 54 3,400.00
Units Amount Units % Amount Units % Amount
Contract Previously Billed To Bill
3: Community Outreach & Participation

3.1 Housing Workshop + Survey Phase Status: Active
Billable Time 09/04/2023 1.00 200.00 200.00
Billable Time 07/25/2023 1.25 200.00 250.00
Billable Time 07/24/2023 0.50 200.00 100.00
Subtotal 2.75 550.00
Beth A. Thompson
Principal
Labor total 2.75 550.00
Labor WIP Status: Billable
Date Units Rate Amount
Billing Cutoff: 10/06/2023
Labor 4,800.00 2.75 11 550.00 11 550.00
Subtotal 4,800.00 2.75 11 550.00 0.00 11 550.00
Units Amount Units % Amount Units % Amount
Contract Previously Billed To Bill
2: Project Administration Phase Status: Active
Billable Time 07/17/2023 2.00 130.00 260.00
Subtotal 2.00 260.00
Kim Fowler
Senior Planner
Billable Time 07/10/2023 2.00 200.00 400.00
Subtotal 2.00 400.00
Beth A. Thompson
Principal
Labor total 4.00 660.00
Labor WIP Status: Billable
Date Units Rate Amount
Billing Cutoff: 10/06/2023
Labor 660.00 4.00 100 660.00 100 660.00
Subtotal 660.00 4.00 100 660.00 0.00 100 660.00
Units Amount Units % Amount Units % Amount
Contract Previously Billed To Bill
1: Project Kickoff Phase Status: Active
Ripon 6th Cycle Housing Element
Invoice Supporting Detail

1.2.C.a
Packet Pg. 39
Attachment: De Novo Planning Group - Invoice #4030 (4035 : De Novo Planning Group) Date 10/11/2023
City of Ripon Invoice number 4030
Project RIPON 6TH CYCLE HOUSING ELEMENT
City of Ripon Invoice number 4030 Invoice date 10/11/2023 Labor 60,110.00 263.40 69 41,190.00 69 41,190.00
Subtotal 60,110.00 263.40 69 41,190.00 0.00 69 41,190.00 Contract Previously Billed To Bill
Units Amount Units % Amount Units % Amount
4: Housing Element

4.1 Admin Draft HE Phase Status: Active
Billable Time 08/21/2023 1.00 130.00 130.00
Billable Time 08/18/2023 4.00 130.00 520.00
Subtotal 5.00 650.00
Kim Fowler
Senior Planner
Labor total 5.00 650.00
Labor WIP Status: Billable
Date Units Rate Amount
Billing Cutoff: 10/06/2023
Labor 3,020.00 5.00 22 650.00 22 650.00
Subtotal 3,020.00 5.00 22 650.00 0.00 22 650.00
Units Amount Units % Amount Units % Amount
Contract Previously Billed To Bill
3: Community Outreach & Participation

3.3 Stakeholder Survey Phase Status: Active
Billable Time 07/20/2023 2.25 200.00 450.00
Billable Time 07/21/2023 1.75 200.00 350.00
Billable Time 08/16/2023 2.00 200.00 400.00
Billable Time 08/22/2023 2.50 200.00 500.00
Billable Time 08/24/2023 1.00 200.00 200.00
Billable Time 08/23/2023 1.50 200.00 300.00
Billable Time 09/22/2023 4.00 200.00 800.00
Billable Time 09/14/2023 2.00 200.00 400.00
Subtotal 17.00 3,400.00
Beth A. Thompson
Principal
Labor total 17.00 3,400.00
Labor WIP Status: Billable
Date Units Rate Amount
Billing Cutoff: 10/06/2023
3: Community Outreach & Participation

3.1 Housing Workshop + Survey Phase Status: Active
Ripon 6th Cycle Housing Element
Invoice Supporting Detail

1.2.C.a
Packet Pg. 40
Attachment: De Novo Planning Group - Invoice #4030 (4035 : De Novo Planning Group) Date 10/11/2023
City of Ripon Invoice number 4030
Project RIPON 6TH CYCLE HOUSING ELEMENT
City of Ripon Invoice number 4030 Invoice date 10/11/2023 Billable Time 09/08/2023 2.00 200.00 400.00
Billable Time 09/07/2023 6.00 200.00 1,200.00
Billable Time 09/06/2023 6.00 200.00 1,200.00
Steven A. McMurtry
Billable Time 10/06/2023 4.00 200.00 800.00
Billable Time 08/30/2023 2.00 200.00 400.00
Billable Time 10/04/2023 6.00 200.00 1,200.00
Billable Time 10/03/2023 5.00 200.00 1,000.00
Billable Time 10/01/2023 2.00 200.00 400.00
Billable Time 09/30/2023 4.00 200.00 800.00
Billable Time 09/29/2023 6.00 200.00 1,200.00
Billable Time 09/22/2023 4.00 200.00 800.00
Billable Time 09/21/2023 2.50 200.00 500.00
Billable Time 09/20/2023 3.00 200.00 600.00
Billable Time 09/19/2023 2.00 200.00 400.00
Billable Time 09/18/2023 1.00 200.00 200.00
Billable Time 10/05/2023 6.00 200.00 1,200.00
Billable Time 08/14/2023 1.00 200.00 200.00
Billable Time 08/09/2023 4.00 200.00 800.00
Billable Time 08/04/2023 1.50 200.00 300.00
Billable Time 08/03/2023 2.00 200.00 400.00
Billable Time 08/01/2023 2.00 200.00 400.00
Billable Time 07/13/2023 3.00 200.00 600.00
Billable Time 07/11/2023 0.40 200.00 80.00
Billable Time 07/10/2023 2.50 200.00 500.00
Billable Time 08/10/2023 2.00 200.00 400.00
Subtotal 65.90 13,180.00
Beth A. Thompson
Billable Time 08/22/2023 2.00 200.00 400.00
Billable Time 08/25/2023 2.00 200.00 400.00
Billable Time 08/31/2023 2.00 200.00 400.00
Billable Time 09/06/2023 2.00 200.00 400.00
Billable Time 09/08/2023 4.00 200.00 800.00
Billable Time 09/01/2023 4.00 200.00 800.00
Subtotal 16.00 3,200.00
Benjamin J. Ritchie
Principal
Labor WIP Status: Billable
Date Units Rate Amount
Billing Cutoff: 10/06/2023
4: Housing Element

4.1 Admin Draft HE Phase Status: Active
Ripon 6th Cycle Housing Element
Invoice Supporting Detail

1.2.C.a
Packet Pg. 41
Attachment: De Novo Planning Group - Invoice #4030 (4035 : De Novo Planning Group) Date 10/11/2023
City of Ripon Invoice number 4030
Project RIPON 6TH CYCLE HOUSING ELEMENT
City of Ripon Invoice number 4030 Invoice date 10/11/2023 Billable Time 08/08/2023 2.00 130.00 260.00
Billable Time 08/07/2023 2.00 130.00 260.00
Billable Time 08/07/2023 3.00 130.00 390.00
Billable Time 08/04/2023 2.00 130.00 260.00
Billable Time 07/30/2023 6.00 130.00 780.00
Billable Time 08/09/2023 3.00 130.00 390.00
Billable Time 08/10/2023 3.00 130.00 390.00
Billable Time 08/10/2023 3.00 130.00 390.00
Billable Time 08/11/2023 2.00 130.00 260.00
Billable Time 08/11/2023 2.00 130.00 260.00
Billable Time 08/09/2023 2.00 130.00 260.00
Billable Time 08/15/2023 1.00 130.00 130.00
Billable Time 08/15/2023 4.00 130.00 520.00
Kim Fowler
Senior Planner
Billable Time 09/11/2023 4.00 110.00 440.00
Billable Time 09/12/2023 8.00 110.00 880.00
Billable Time 09/05/2023 8.00 110.00 880.00
Billable Time 09/01/2023 3.00 110.00 330.00
Billable Time 08/30/2023 5.00 110.00 550.00
Billable Time 08/18/2023 8.00 110.00 880.00
Billable Time 08/11/2023 4.00 110.00 440.00
Billable Time 08/07/2023 8.00 110.00 880.00
Billable Time 09/13/2023 4.00 110.00 440.00
Billable Time 08/08/2023 8.00 110.00 880.00
Subtotal 60.00 6,600.00
Ziqian Yin
Assistant Planner
Billable Time 09/21/2023 2.50 200.00 500.00
Billable Time 09/20/2023 2.00 200.00 400.00
Billable Time 09/15/2023 2.00 200.00 400.00
Billable Time 09/14/2023 4.00 200.00 800.00
Billable Time 09/13/2023 6.00 200.00 1,200.00
Billable Time 09/12/2023 4.00 200.00 800.00
Subtotal 34.50 6,900.00
Steven A. McMurtry
Principal
Labor WIP Status: Billable
Date Units Rate Amount
Billing Cutoff: 10/06/2023
4: Housing Element

4.1 Admin Draft HE Phase Status: Active
Ripon 6th Cycle Housing Element
Invoice Supporting Detail

1.2.C.a
Packet Pg. 42
Attachment: De Novo Planning Group - Invoice #4030 (4035 : De Novo Planning Group) Date 10/11/2023
City of Ripon Invoice number 4030
Project RIPON 6TH CYCLE HOUSING ELEMENT
City of Ripon Invoice number 4030 Invoice date 10/11/2023 Billable Time 08/24/2023 1.00 130.00 130.00
Billable Time 09/10/2023 4.00 130.00 520.00
Billable Time 09/09/2023 4.00 130.00 520.00
Billable Time 09/08/2023 4.00 130.00 520.00
Billable Time 09/07/2023 8.00 130.00 1,040.00
Billable Time 09/06/2023 6.00 130.00 780.00
Billable Time 09/05/2023 0.50 130.00 65.00
Billable Time 09/05/2023 2.50 130.00 325.00
Billable Time 08/27/2023 8.00 130.00 1,040.00
Billable Time 08/18/2023 1.00 130.00 130.00
Billable Time 08/17/2023 2.00 130.00 260.00
Billable Time 08/16/2023 4.00 130.00 520.00
Billable Time 08/16/2023 1.00 130.00 130.00
Billable Time 08/17/2023 6.00 130.00 780.00
Subtotal 87.00 11,310.00
Kim Fowler
Senior Planner
Labor total 263.40 41,190.00
Labor WIP Status: Billable
Date Units Rate Amount
Billing Cutoff: 10/06/2023
4: Housing Element

4.1 Admin Draft HE Phase Status: Active
Invoice Summary
Contract Billed % Remaining %
Labor 124,120.00 46,450.00 37 77,670.00 63
Expense
Consultant
Total 124,120.00 46,450.00 37 77,670.00 63
Ripon 6th Cycle Housing Element
Invoice Supporting Detail

1.2.C.a
Packet Pg. 43
Attachment: De Novo Planning Group - Invoice #4030 (4035 : De Novo Planning Group) SSJGSA
South San Joaquin Groundwater Sustainability Agency
P.O. Box 747
Ripon, CA 95366
Bill To:

City of Ripon
259 N Wilma Ave
Ripon, CA 95366

DESCRIPTION
SSJGSA expenses 07/01/2023 - 09/30/2023
City of Ripon Portion::: 10% of $36,902.81
Make all checks payable to SSJGSA

INVOICE
DATE: September 30, 2023
INVOICE# RIPON 2023Q3
Due: Upon receipt
AMOUNT
$ 3,690.28
TOTAL $ 3,690.28
or SOUTH SAN JOAQUIN GROUNDWATER SUSTAINABILITY AGENCY APPROVED FOR PAYMENT App JVed By:

Ace.cunt Code: ____ _

1.2.D.a
Packet Pg. 44
Attachment: SSJGSA 2023Q3 (4040 : South San Joaquin Groundwater Sustainability Agency) Invoice
Date
10/20/2023
Invoice #
701640
Bill To
City of Ripon
259 N. Wilma Ave.

Ripon, CA 95366
Ship To
City of Ripon - Planning
259 N. Wilma Ave.

Ripon, CA 95366
P.O. Number Terms
Net 30
Rep
RK
Total
Subtotal
Sales Tax (0.0%)
P.O. Box 4779
Modesto, CA 95352
209-578-5580
www.calcad.com
Item Description Qty Cost Total
Misc GIS Projects August - October 2023
Service 20230804 Add Property Setback, lot type, & Subdivision Data to Parcel Report - Work through Master Excel File to get new data
- Update report with new information
- Document process for repeatability on a quarterly basis 6 150.00 900.00
Service 20230818 GIS08 (MapGuide Site) Investigation for Building Permit Information - Work with IT on getting connected to Server
- Get information for Building Permits location
- Convert MapGuide databases to SQL Server for easier data investigations in the future
11 150.00 1,650.00
Service 20230918 Add Water Meters (James Pease)
- Process files extract of Meter data
- Post new layer to GIS site

3.5 150.00 525.00
Service 20231012 Add Parcel Mailing Labels Report to Site 3 150.00 450.00 Service Monthly Assessor Update
- September 2023
- October 2023

3.5 150.00 525.00
Service Q4 (October) Master Excel Spreadsheet Update 2.5 150.00 375.00 $4,425.00
$4,425.00
$0.00

1.2.E.a
Packet Pg. 45
Attachment: Invoice_701640 (4042 : California CAD Solutions, Inc.) October 16, 2023
[email protected]
Kevin Werner
City of Ripon
RE: Ripon East Main Traffic Signal
Enclosed is invoice number 168871 for $8,089.90 dated October 13, 2023 for costs incurred from August 26, 2023 through September 29, 2023 for the above referenced project.

Tasks completed this period include the following:
• Completed processing of traffic count data.
• Completed trip generation analysis for the proposed Marriott Hotel within the project area. • Refined the travel demand model and developed Cumulative No Project and Cumulative With Project AM and PM peak hour intersection turning movement volume forecast. • Developed SimTraffic microsimulation for the Existing, Existing Plus Hotel, and Existing Plus Hotel Plus Signal scenarios.
• Reviewed preliminary findings.

We appreciate the opportunity to assist you on this project. Please call if you have any questions.

Sincerely,

FEHR & PEERS
Albee Wei
Senior Engineer/Planner
RS23-4251.00
Cc: [email protected]

1.2.F.a
Packet Pg. 46
Attachment: Invoice 168871_Fehr & Peers (4047 : Fehr & Peers) Project Manager Albee Wei
Kevin Werner
City of Ripon
259 N. Wilma Avenue
Ripon, CA 95366
October 13, 2023
Project No: RS23-4251.00
Invoice No: 168871
Project RS23-4251.00 Ripon East Main Traffic Signal
Professional Services for the Period: August 26, 2023 to September 29, 2023 Phase 01 PS&E
Budget Summary Current Prior To-Date
Total Billings 0.00 8,279.70 8,279.70
Total Budget 35,000.00
Remaining Budget 26,720.30
Phase Total 0.00
Phase 02 Traffic Impact Study
Professional Personnel
Hours Rate Amount
Sr. Engineer/Planner
Wei, Albee 9.00 180.00 1,620.00
Engineer/Planner
Chen, Feslia 26.00 140.00 3,640.00
Murillo, Jonathan 13.50 140.00 1,890.00
Pankey, Daniel 2.00 140.00 280.00
Admin
Morgan, Chris 1.00 155.00 155.00
Souto, JoLynn 1.25 155.00 193.75
Totals 52.75 7,778.75
Total Labor 7,778.75
Reimbursable Expenses
Project Communications and Reproduction 311.15
Total Reimbursables 311.15 311.15
Budget Summary Current Prior To-Date
Total Billings 8,089.90 5,167.50 13,257.40
Total Budget 31,500.00
Remaining Budget 18,242.60
Phase Total $8,089.90

1.2.F.a
Packet Pg. 47
Attachment: Invoice 168871_Fehr & Peers (4047 : Fehr & Peers) Project RS23-4251.00 Ripon East Main Traffic Signal Invoice 168871 TOTAL CURRENT INVOICE AMOUNT DUE: $8,089.90
Current Invoice Prior Billed Billed To Date
Billing Summary 8,089.90 13,447.20 21,537.10
Outstanding Invoices
Invoice Number Invoice Date Balance
164730 05/10/2023 1,968.20
165419 06/07/2023 4,929.60
166739 07/20/2023 1,381.90
167949 09/11/2023 5,167.50
Total 13,447.20
IMPORTANT NOTICE: Other than Fehr & Peers’ invoices received from a known email address, any requests received by email to change or update our bank account details or to transfer funds electronically must be confirmed by a phone call to the number provided on our invoice.

We appreciate your cooperation in our attempt to reduce cybercrime and avoid theft.

ACCOUNT: 17927019
ACH REMITTANCE INFO: BANK: MUFG Union Bank N.A.

ACH ABA: 021052053

1.2.F.a
Packet Pg. 48
Attachment: Invoice 168871_Fehr & Peers (4047 : Fehr & Peers)

1.2.G.a
Packet Pg. 49
Attachment: Invoice 29122_WGR (4048 : WGR Southwest, Inc.) Accounts Payable
AB 1600 (900-6200) $4,694.53
General Fund Dept. Capital (900-6200) $1,853.56
WA (900-7100) $477.39
SW (900-7300) $477.39
STM (900-7315) $272.13
TOTAL $7,775.00

1.2.H.a
Packet Pg. 50
Attachment: Invoice 27-622-03-20_LDA (4049 : LDA)

1.2.I.a
Packet Pg. 51
Attachment: Invoice 8_Diede Construction (4050 : Diede Construction, Inc.)

INVOICE
Lodi, CA
209-367-3701
Project Mgr: George Ogas
City of Ripon CA
Attn: Christiana Giedd
259 N Wilma Ave
Ripon, CA 95366-3028
Invoice Number: TK09308
Terracon Consultants, Inc.

PO Box 959673
St Louis, MO 63195-9673
Federal E.I.N.: 42-1249917
REMIT TO:

To:

NA191172B
$41,555.00
10/05/2023
9/30/2023
Project Number:

Billed to Date:

Invoice Date:

Services Through:

Project: Fleet Maintenance Facility
240 Doak Blvd
Ripon, CA
Materials Testing & Inspection Services
Date Report Description of Services Quantity Rate Total 9/18/23 NA191172B.0060 Cylinder Pickup (hr) 2.00 $86.00 $172.00 9/18/23 NA191172B.0060 Trip Charge (ea) 1.00 $80.00 $80.00 9/19/23 NA191172B.0061 Masonry Inspector 4.00 $135.00 $540.00 9/19/23 NA191172B.0061 Daily Report Fee 1.00 $95.00 $95.00 9/19/23 NA191172B.0061 Trip Charge (ea) 1.00 $80.00 $80.00 9/25/23 NA191172B.0062 Masonry Inspector 4.00 $135.00 $540.00 9/25/23 NA191172B.0062 Compression Test Grout Molds 3.00 $35.00 $105.00 9/25/23 NA191172B.0063 Masonry Inspector 4.00 $135.00 $540.00 9/25/23 NA191172B.0063 Daily Report Fee 1.00 $95.00 $95.00 9/25/23 NA191172B.0063 Trip Charge (ea) 1.00 $80.00 $80.00 9/26/23 NA191172B.0064 AC/Soil Inspector w/Nuclear Gauge 6.00 $128.00 $768.00 9/26/23 NA191172B.0064 Daily Report Fee 1.00 $95.00 $95.00 9/26/23 NA191172B.0064 Trip Charge (ea) 1.00 $80.00 $80.00 9/27/23 NA191172B.0065 AC/Soil Inspector w/Nuclear Gauge 8.00 $128.00 $1,024.00 9/27/23 NA191172B.0065 Daily Report Fee 1.00 $95.00 $95.00 9/27/23 NA191172B.0065 Trip Charge (ea) 1.00 $80.00 $80.00 9/29/23 NA191172B.0067 Masonry Inspector 4.00 $135.00 $540.00 9/29/23 NA191172B.0067 Daily Report Fee 1.00 $95.00 $95.00 9/29/23 NA191172B.0067 Trip Charge (ea) 1.00 $80.00 $80.00 9/29/23 NA191172B.0068 Masonry Inspector 4.00 $135.00 $540.00 9/29/23 NA191172B.0068 Daily Report Fee 1.00 $95.00 $95.00 9/29/23 NA191172B.0068 Compression Test Grout Molds 3.00 $35.00 $105.00 Invoice Total $5,924.00
TERMS: DUE UPON PRESENTATION OF INVOICE
Created on 10/4/2023 Page 1 of 1 Client #396776
Accounts Payable
AB 1600 (900-6200) $3,576.92
General Fund Dept. Capital (900-6200 $1,412.28
WA (900-7100) $363.73
SW (900-7300) $363.73
STM (900-7315) $207.34
TOTAL $5,924.00

1.2.J.a
Packet Pg. 52
Attachment: Invoice TK09308_Terracon Consultants, Inc (4051 : Terracon Consultants, Inc.)

INVOICE
Lodi, CA
209-367-3701
Project Mgr: George Ogas
City of Ripon CA
Attn: Christiana Giedd
259 N Wilma Ave
Ripon, CA 95366-3028
Invoice Number: TK17276
Terracon Consultants, Inc.

PO Box 959673
St Louis, MO 63195-9673
Federal E.I.N.: 42-1249917
REMIT TO:

To:

NA191172B
$47,889.50
10/19/2023
10/14/2023
Project Number:

Billed to Date:

Invoice Date:

Services Through:

Project: Fleet Maintenance Facility
240 Doak Blvd
Ripon, CA
Materials Testing & Inspection Services
Date Report Description of Services Quantity Rate Total 10/2/23 NA191172B.0069 Cylinder Pickup (hr) 2.00 $86.00 $172.00 10/2/23 NA191172B.0069 Trip Charge (ea) 1.00 $80.00 $80.00 10/3/23 NA191172B.0070 AC/Soil Inspector w/Nuclear Gauge 8.00 $128.00 $1,024.00 10/3/23 NA191172B.0070 Daily Report Fee 1.00 $95.00 $95.00 10/3/23 NA191172B.0070 Trip Charge (ea) 1.00 $80.00 $80.00 10/4/23 NA191172B.0071 AC/Soil Inspector w/Nuclear Gauge 8.00 $128.00 $1,024.00 10/4/23 NA191172B.0071 Daily Report Fee 1.00 $95.00 $95.00 10/4/23 NA191172B.0071 Trip Charge (ea) 1.00 $80.00 $80.00 10/4/23 NA191172B.0072 Masonry Inspector 4.00 $135.00 $540.00 10/4/23 NA191172B.0072 Daily Report Fee 1.00 $95.00 $95.00 10/4/23 NA191172B.0073 Masonry Inspector 4.00 $135.00 $540.00 10/4/23 NA191172B.0073 Daily Report Fee 1.00 $95.00 $95.00 10/4/23 NA191172B.0073 Trip Charge (ea) 1.00 $80.00 $80.00 10/4/23 NA191172B.0073 Compression Test Grout Molds 3.00 $35.00 $105.00 10/6/23 NA191172B.0074 Cylinder Pickup (hr) 2.00 $86.00 $172.00 10/6/23 NA191172B.0074 Trip Charge (ea) 1.00 $80.00 $80.00 10/10/23 NA191172B.0075 Concrete Inspection ACI - OT 4.50 $183.00 $823.50 10/10/23 NA191172B.0075 Concrete Inspection ACI 3.50 $122.00 $427.00 10/10/23 NA191172B.0075 Daily Report Fee 1.00 $95.00 $95.00 10/10/23 NA191172B.0075 Trip Charge (ea) 1.00 $80.00 $80.00 10/10/23 NA191172B.0075 Compression Test Concrete Cylinders 10.00 $30.00 $300.00 10/11/23 NA191172B.0076 Cylinder Pickup (hr) 2.00 $86.00 $172.00 10/11/23 NA191172B.0076 Trip Charge (ea) 1.00 $80.00 $80.00 Invoice Total $6,334.50
TERMS: DUE UPON PRESENTATION OF INVOICE
Created on 10/18/2023 Page 1 of 1 Client #396776
Accounts Payable
AB 1600 (900-6200) $3,824.77
General Fund Dept. Capital (900-6200) $1,510.14
WA (900-7100) $388.94
SW (900-7300) $388.94
STM (900-7315) $221.71
TOTALS $6,334.50

1.2.J.b
Packet Pg. 53
Attachment: Invoice TK17276_Terracon Consultants, Inc (4051 : Terracon Consultants, Inc.)

INVOICE
Lodi, CA
209-367-3701
Project Mgr: George Ogas
City of Ripon CA
Attn: Christiana Giedd
259 N Wilma Ave
Ripon, CA 95366-3028
Invoice Number: TK27161
Terracon Consultants, Inc.

PO Box 959673
St Louis, MO 63195-9673
Federal E.I.N.: 42-1249917
REMIT TO:

To:

NA191172B
$54,140.00
11/06/2023
10/28/2023
Project Number:

Billed to Date:

Invoice Date:

Services Through:

Project: Fleet Maintenance Facility
240 Doak Blvd
Ripon, CA
Materials Testing & Inspection Services
Date Report Description of Services Quantity Rate Total 10/18/23 NA191172B.0077 Concrete Inspection ACI - OT 4.50 $183.00 $823.50 10/18/23 NA191172B.0077 Concrete Inspection ACI 3.50 $122.00 $427.00 10/18/23 NA191172B.0077 Daily Report Fee 1.00 $95.00 $95.00 10/18/23 NA191172B.0077 Trip Charge (ea) 1.00 $80.00 $80.00 10/18/23 NA191172B.0077 Compression Test Concrete Cylinders 10.00 $30.00 $300.00 10/19/23 NA191172B.0078 Cylinder Pickup (hr) 2.00 $86.00 $172.00 10/19/23 NA191172B.0078 Trip Charge (ea) 1.00 $80.00 $80.00 10/20/23 NA191172B.0079 Field Welding Inspector 6.00 $145.00 $870.00 10/20/23 NA191172B.0079 Daily Report Fee 1.00 $95.00 $95.00 10/20/23 NA191172B.0079 Trip Charge (ea) 1.00 $80.00 $80.00 10/24/23 NA191172B.0080 Concrete Inspection ACI - OT 1.50 $183.00 $274.50 10/24/23 NA191172B.0080 Concrete Inspection ACI 4.50 $122.00 $549.00 10/24/23 NA191172B.0080 Daily Report Fee 1.00 $95.00 $95.00 10/24/23 NA191172B.0080 Trip Charge (ea) 1.00 $80.00 $80.00 10/24/23 NA191172B.0080 Compression Test Concrete Cylinders 5.00 $30.00 $150.00 10/25/23 NA191172B.0081 Cylinder Pickup (hr) 2.00 $86.00 $172.00 10/25/23 NA191172B.0081 Trip Charge (ea) 1.00 $80.00 $80.00 10/26/23 NA191172B.0082 Concrete Inspection ACI - OT 4.50 $183.00 $823.50 10/26/23 NA191172B.0082 Concrete Inspection ACI 3.50 $122.00 $427.00 10/26/23 NA191172B.0082 Daily Report Fee 1.00 $95.00 $95.00 10/26/23 NA191172B.0082 Trip Charge (ea) 1.00 $80.00 $80.00 10/26/23 NA191172B.0082 Compression Test Concrete Cylinders 5.00 $30.00 $150.00 10/27/23 NA191172B.0083 Cylinder Pickup (hr) 2.00 $86.00 $172.00 10/27/23 NA191172B.0083 Trip Charge (ea) 1.00 $80.00 $80.00 Invoice Total $6,250.50
TERMS: DUE UPON PRESENTATION OF INVOICE
Created on 11/1/2023 Page 1 of 1 Client #396776

1.2.J.c
Packet Pg. 54
Attachment: Invoice TK27161_Terracon Consultants, Inc (4051 : Terracon Consultants, Inc.) Invoice
Date
10/25/2023
Invoice #
290
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
9/29/2023 THT 295.00 5 1,475.00
10/6/2023 THT 295.00 3 885.00
10/9/2023 THT 295.00 2.25 663.75
10/11/2023 THT 295.00 1 295.00
10/11/2023 THT 295.00 2.5 737.50
10/12/2023 THT 295.00 1.25 368.75
10/18/2023 THT 295.00 1 295.00
10/23/2023 THT 295.00 1 295.00
10/23/2023 THT 295.00 1.75 516.25
10/24/2023 THT 295.00 2.25 663.75
10/24/2023 THT 295.00 2.75 811.25
Discuss planning projects., correspondence from
applicants, review and send revisions to reports,
discuss proposed code enforcement amendments;
numerous calls to set up meeting with appraisal;
review and send consultant contracts, office hours
with client, check on proposed class action and
discuss with Lisa; brief research re: same.

Work on changes to staff report on Specific Plan
consistency, legal research regarding same.

Review property appraisal, meet with staff and
outside counsel re same.

Further review and comment on memo to property
owner (Walnut).

Calls, emails regarding agenda items, answer client
questions on same, prepare for Council meeting,
attend regular meeting and closed session meeting.

Calls regarding Golf course memo and RFP process;
calls and emails to and from Planning Department.

Calls, emails to and from Sellers regarding delays in
escrow, need for new title company .

Further discussions, emails regarding Azevedo
matter, follow up on meeting
Emails regarding audit letter, RDA funds letter, file
review and notes.

Review and discuss planning consultant’s report,
work on revisions to same.

Further work on audit letter, work on disclosures and
compare to prior years; research re same .

Further review and comments on land use consultant
report.

Research, work on letter to auditors regarding bond
proceeds from 2007 and disposition of same.
10/25/2023 THT 295.00 3 885.00
$8,628.75
10/11/2023 THT 295.00 2.5 737.50

1.2.K.a
Packet Pg. 55
Attachment: Terpstra City Invoices (4054 : Law Office of Thomas H. Terpstra) Invoice
Date
10/25/2023
Invoice #
291
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
Neumiller & Beardslee's Invoice Number 344681
(Paid in full by The Law Office of Thomas H.

Terpstra).
993.71 993.71
Neumiller & Beardslee's Invoice Number 344877
(Paid in full by The Law Office of Thomas H.

Terpstra).
444.89 444.89
$1,438.60

1.2.K.a
Packet Pg. 56
Attachment: Terpstra City Invoices (4054 : Law Office of Thomas H. Terpstra)

1.2.L.a
Packet Pg. 57
Attachment: Harris & Associates (4056 : Harris & Associates) E-mail: [email protected]
Payable to:

Project Type Project
Budget
Status of
Completion Total
AB341/AB1826
(under SB1383
Requirements)
$ 2,500.00 30% $ 750.00
Electronic
Annual Report
(EAR)
$ 1,200.00 100% $ 1,200.00
SB 1383
Program
Compliance
$ 5,000.00 9.5%˜ $ 475.00
Subtotal $2,425.00
Notes: Mileage: 104 mi x $0.655/mi $68.12
NTE $10,000
$7,506.88 Total Due
$2,493.12
Balance Available (after payment):

Sent updated "Procurement Goal Percentages" for the City & the updated "RecycledContent Percentages by Paper Product Type", assisted with further identification of Tier 1/Tier 2 Food Generators within the City, sent examples of exemption waivers for City-use.

Dates: 5/2/23, 5/11/23, 8/14/23, 8/15/23
˜Reflects time spent on tasks (lesser rate) as opposed to Status Level of Completion.

Contract Amount:

Compiled/input SB1383 program information and data for the EAR (City staff reviewed & submitted). Dates: 6/27/23*, 7/19/23 *Mileage accured on this date
Project
Input information from Commercial Site Visits into the shared file and made contact with generators who are non-compliant, performed followup. (Status of completion based on the existing level of compliance in Feb 2023).

Dates: 3/28/23, 3/30/23, 6/20/23, 10/25/23
Assistance with waste diversion programs and SB 1383 program requirements.

Description of Services
City of Ripon
259 N Wilma Ave
Ripon, CA 95366
Resourceability
Attn: Jennifer Halpin
P.O. Box 1066
Merced, CA 95341-1066
Net 30 days
JHC LLC // DBA Resourceability
P.O. Box 1066
Merced, CA 95341-1066
Phone: (209) 761-1004
Invoice #23-R-0310
October 26, 2023
Invoice for Due date

1.2.M.a
Packet Pg. 58
Attachment: 23-R-0310_Resourceability-Invoice (4061 : Resourceability) City Council
259 N. Wilma Avenue
Ripon, CA 95366
MEMO
To: Honorable City Council
From: Kevin Werner, City Administrator
Date: 11/14/2023
Subject: 2024 Health and Welfare Plan for City Council and Employees RECOMMENDED ACTION:

Staff is recommending the City Council consider approving the following:

1. Provide the following health and welfare plans to all City employees during calendar year 2024:
• Kaiser Healthcare
• CSAC Blue Shield Healthcare
• Humana Dental
• VSP-Sunlife Vision
• Sunlife Life Insurance
• Sunlife Long-term Disability

2. For Administrative Staff and Non-represented Police Department employees1 participating in the Blue Shield healthcare plan for calendar year 2024, the City and employees are to share in the premium increase above the premium maximum of $2,050.

3. For Administrative Staff and Non-represented Police Department employees1 participating in the Kaiser healthcare plan for calendar year 2024, the City and employees are to share in the premium increase above the premium maximum of $2,050.

4. For calendar year 2024, the City to continue reimbursing Administrative Staff and Nonrepresented Police Department employees1 participating in the Blue Shield healthcare
plan for 100 percent of the deductible cost. Also, the City to reimburse these employees for co-insurance cost after $2,000 is paid by the employee.

1 The negotiated Memorandum of Understanding for each represented group includes the same benefit.

1.3.A
Packet Pg. 59
BACKGROUND/DISCUSSION:

Bohannon’s Insurance Group has received renewal quotes for the City provided health and welfare plans for calendar year 2024.

Annual Cost Summary
Below is comparison of the calendar year 2023 health and welfare annual premium cost to the 2024 renewal quotes received:

Table 1 -- Annual Premium Renewal Summary
Plan 2023 2024 % Change
Kaiser Healthcare $1,014,457 $1,116,817 10.1%
CSAC Blue Shield Healthcare $668,824 $771,857 15.4%
Sunlife (2023) / Humana (2024)
Dental
$95,759 $87,202 -8.9%
VSP Vision $17,066 $17,066 n/c
Sunlife Life Insurance/LTD $18,420 $18,420 n/c
Total $1,814,526 $2,011,362 10.8%
Employee Monthly Premium Responsibility
As of January 1, 2015, the City and employees began sharing in premium increases above a defined baseline premium. For calendar year 2023, the baseline premium was $1,850 and $1,755 per month for Kaiser and Blue Shield participants, respectively. Staff is recommending the 2024 premium baseline for Kaiser participants be increased from $1,850 to $2,050 and for Blue Shield participants to be increased from $1,755 to $2,050 per month. This baseline premium increase will maintain a similar employee contribution to an employee’s share of the premium increases as the previous year for both those employees with Blue Shield and Kaiser. The additional expense to the City as a result of this change to the baseline premium is $52,000.

The following table summarizes the changes to the employee monthly premiums from calendar year 2023 to 2024.

1.3.A
Packet Pg. 60
Table 2 -- Summary of Monthly Premiums

CATEGORY
2023
PREMIUM b
2024
PREMIUM b

EMPLOYEE

RESPONSIBILITY
CITY

RESPONSIBILITY
Employees w/ Blue Shield Plan a
Employee Only $842.42 $962.09 $0 $962.09
Employee + Spouse $1,687.42 $1,926.71 $0 $1,926.71
Employee + Children $1,705.89 $1,940.50 $0 $1,940.50
Employee + Family $2,225.52 $2,537.85
$243.92
(2023:$235.26)
)
$2,293.93
Employees w/ Kaiser Plan
Employee Only $754.74 $822.61 $0 $822.61
Employee + Spouse $1,650.26 $1,800.32 $0 $1,800.32
Employee + Children $1,526.41 $1,657.42 $0 $1,657.42
Employee + Family $2,278.69 $2,486.09
$218.04
(2023:$214.35) $2,268.05
Note(s):
a. The reimbursement for deductible and co-insurance is not included. Employees participating in the Blue Shield plan are reimbursed 100 percent of the Blue Shield plan healthcare deductible cost. Also, the City reimburses these employees coinsurance cost after the first $2,000 is paid by the employee. The maximum reimbursement by the City is $3,000 individual/$8,000 family, per year.
b. Includes healthcare, dental, vision, and chiropractic premiums.

Reimbursement of Employee Deductible and Co-Insurance
Starting in 2013, the City changed the previously offered Blue Shield Gold Plan to a Silver Plan, which provided a significant premium savings, although included a higher deductible and coinsurance requirement. The City agreed to reimburse the employees for 100 percent of the deductible cost and co-insurance cost, after the employee pays the first $2,000 of the coinsurance.

Below is a summary of the premium savings realized from switching from the Blue Shield Gold Plan to the Silver Plan compared to the actual deductible and co-insurance reimbursement cost.

1.3.A
Packet Pg. 61
Table 3 -- Summary of Deductible and Co-Insurance Cost
Year Premium
Savings
Reimbursement
Cost
Annual
Savings
2013 $188,786 $31,377 $157,409
2014 $197,084 $52,953 $144,131
2015 $194,508 $47,877 $146,631
2016 $206,672 $35,648 $171,024
2017 $215,730 $34,935 $180,795
2018 $215,583 $49,950 $165,633
2019 $210,111 $37,398 $172,713
2020 $219,501 $27,800 $191,701
2021 $236,459 $25,816 $210,643
2022 $256,668 $32,020 $224,648
2023 $303,216 $20,800(a) $282,416
Note(s):
a. Reimbursement cost is projected based on the actual cost received through September 2023.

This program has allowed the City to continue to provide a high level of healthcare benefit to the employee during a time when healthcare costs were experiencing significant cost increases.

FISCAL IMPACT:

The Fiscal Year 2023-24 budget included $1,941,503 for health and welfare expenses. Since the health and welfare benefits are contracted on a calendar year, the Fiscal Year 2023-24 budget is only partially impacted by the 2024 health and welfare expenses.

The projected Fiscal Year 2023-24 expense for health and welfare benefits is $1,912,944 based on the actual quotes received for 2024.

This expense is offset by the employee contribution towards the health and welfare premium.

For the calendar year 2024, the employee contribution towards the health and welfare premium is $100,000.

1.3.A
Packet Pg. 62
RESOLUTION NO. 23-46

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

RIPON ADOPTING AN INCREASE IN THE COST OF

HEALTH AND WELFARE BENEFITS TO BE PROVIDED TO

NON-REPRESENTED EMPLOYEES AND CITY COUNCIL
MEMBERS IN CALENDAR YEAR 2024
WHEREAS, the City Council of the City of Ripon is desirous of providing health and welfare benefits for all employees of the City of Ripon (“Employees”) for calendar year 2024; and
WHEREAS, consistent with State law and pursuant to Ripon Municipal Code Chapter

2.04.010, each member of the City Council is entitled to receive health benefits at the same level, and including the same coverage, as City employees; and WHEREAS, previously the City agreed to pay 50 percent of the premium increase above the maximum monthly contribution of $1,850 for employees enrolled with Kaiser Permanente and $1,755 for employees enrolled with Blue Shield; and WHEREAS, the City Council is desirous of increasing the maximum monthly contribution amounts for Kaiser Permanente and Blue Shield to $2,050 and $2,050, respectively; and
WHEREAS, pursuant to Ripon Municipal Code 2.04.010, prior to the City Council approving any increase in the cost of providing health benefits to City Council members, the City Council may consider whether to accept said increase at a public meeting after public input.

Thereafter, the City Council may adopt a resolution approving said increase, or a portion of said increase.

NOW, THEREFORE, BE IT RESOLVED, the following summarizes the health and welfare plans to be provided for calendar year 2024:
• Kaiser Healthcare
• CSAC Blue Shield Healthcare
• Humana Dental
• VSP Sunlife Vision
• Sunlife Life Insurance
• Sunlife Long-term Disability
BE IT FURTHER RESOLVED, that for calendar year 2024, the City agrees to pay 50 percent of the premium increase above the maximum monthly contribution of $2,050 for employees enrolled with Kaiser Permanente and $2,050 for employees enrolled with Blue Shield; and

1.3.A
Packet Pg. 63
BE IT FURTHER RESOLVED that the City Council of the City of Ripon does hereby approve the increase in cost for the City to provide health benefits for calendar year 2024 to City employees and Council members, as described in the table below.

CATEGORY
2023
PREMIUM b
2024
PREMIUM b

EMPLOYEE

RESPONSIBILITY
CITY

PASSED AND ADOPTED at a regular meeting of the City Council of the City of Ripon this 14th day of November, 2023, by the following vote:

1.3.A
Packet Pg. 64
RESULT: ADOPTED BY CONSENT VOTE [UNANIMOUS]
MOVER: Daniel de Graaf, Council Member
SECONDER:Leo Zuber, Vice Mayor
AYES: Michael Restuccia, Leo Zuber, Daniel de Graaf, Dean Uecker ABSENT: Gary Barton

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

By: ___________________________
LISA ROOS, City Clerk

1.3.A
Packet Pg. 65
City Council
259 N. Wilma Avenue
Ripon, CA 95366
MEMO
To: Honorable City Council
From: Kevin Werner, City Administrator
Date: 11/14/2023
Subject: Amendment 4 to Public Works MOU
This resolution adopts Amendment No. 4 to the Memorandum of Understanding for all employees of the City working in the classification of Public Works Maintenance, Public Works Foreman and Public Works Supervising Foreman for Fiscal Years 2021 – 2024 that increases the baseline premium for Blue Shield participants from $1,755 to $2,050 per month and for Kaiser participants from $1,850 to $2,050 per month.

Attachments:

1. Amendment #4 Ripon City Employees

1.3.B
Packet Pg. 66
RESOLUTION NO. 23-47

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
RIPON ADOPTING AMENDMENT NO. 4 TO THE

MEMORANDUM OF UNDERSTANDING FOR FISCAL
YEARS 2021 - 2024 FOR ALL EMPLOYEES OF THE CITY OF

RIPON WORKING IN THE CLASSIFICATIONS OF PUBLIC

WORKS MAINTENANCE, PUBLIC WORKS FOREMAN AND

PUBLIC WORKS SUPERVISING FOREMAN
WHEREAS, the City Council of the City of Ripon is desirous of adopting Amendment No. 4 to the Memorandum of Understanding for all employees of the City working in the classification of Public Works Maintenance, Public Works Forman and Public Works Supervising Foreman for Fiscal Years 2021 – 2024.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Ripon does hereby adopt Amendment No. 4 attached hereto as Exhibit “A” to the Memorandum of Understanding for the period July 1, 2021 through June 30, 2024, filed with the City Clerk of the City of Ripon on the 14
th day of November, 2023, as the current compensation plan for the City of Ripon for these employees.

PASSED AND ADOPTED at a regular meeting of the City Council of the City of Ripon this 14th day of November, 2023, by the following vote:

1.3.B
Packet Pg. 67
RESULT: ADOPTED BY CONSENT VOTE [UNANIMOUS]
MOVER: Daniel de Graaf, Council Member
SECONDER:Leo Zuber, Vice Mayor
AYES: Michael Restuccia, Leo Zuber, Daniel de Graaf, Dean Uecker ABSENT: Gary Barton

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

By: ___________________________
LISA ROOS, City Clerk

1.3.B
Packet Pg. 68
Exhibit A

1.3.B.a
Packet Pg. 69
Attachment: Amendment #4 Ripon City Employees (23-47 : Amendment 4 to Public Works MOU) Exhibit A

1.3.B.a
Packet Pg. 70
Attachment: Amendment #4 Ripon City Employees (23-47 : Amendment 4 to Public Works MOU) City Council
259 N. Wilma Avenue
Ripon, CA 95366
MEMO
To: Honorable City Council
From: Kevin Werner, City Administrator
Date: 11/14/2023
Subject: Amendment 4 to Ripon Police Officer's Association MOU This resolution adopts Amendment No. 4 to the Memorandum of Understanding for all employees of the City of Ripon Police Officers’ Association for Fiscal Years 2021 – 2024 that increases the baseline premium for Blue Shield participants from $1,755 to $2,050 per month and for Kaiser participants from $1,850 to $2,050 per month.

Attachments:

1. Amendment #4 Ripon Police Officers

1.3.C
Packet Pg. 71
RESOLUTION NO. 23-48

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
RIPON ADOPTING AMENDMENT NO. 4 TO THE

MEMORANDUM OF UNDERSTANDING FOR FISCAL
YEARS 2021 - 2024 FOR ALL EMPLOYEES OF THE CITY OF

RIPON POLICE OFFICERS' ASSOCIATION
WHEREAS, the City Council of the City of Ripon is desirous of adopting Amendment No. 4 to the Memorandum of Understanding for all employees of the City of Ripon Police Officers’ Association for Fiscal Years 2021 – 2024.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Ripon does hereby adopt Amendment No. 4 attached hereto as Exhibit “A” to the Memorandum of Understanding for the period July 1, 2021 through June 30, 2024, filed with the City Clerk of the City of Ripon this 14
th day of November, 2023, as the current compensation plan for the City of Ripon for these employees.

PASSED AND ADOPTED at a regular meeting of the City Council of the City of Ripon this 14th day of November, 2023, by the following vote:

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

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

By: ___________________________
LISA ROOS, City Clerk

1.3.C
Packet Pg. 72
Exhibit A

1.3.C.a
Packet Pg. 73
Attachment: Amendment #4 Ripon Police Officers (23-48 : Amendment 4 to Ripon Police Officer's Association MOU) Exhibit A

1.3.C.a
Packet Pg. 74
Attachment: Amendment #4 Ripon Police Officers (23-48 : Amendment 4 to Ripon Police Officer's Association MOU) City Council
259 N. Wilma Avenue
Ripon, CA 95366
MEMO
To: Honorable City Council
From: Kevin Werner, City Administrator
Date: 11/14/2023
Subject: Amendment 5 to Ripon Police Sergeants' Association MOU This resolution adopts Amendment No. 5 to the Memorandum of Understanding for all employees of the City of Ripon Sergeants’ Association for Fiscal Years 2021 – 2024 that increases the baseline premium for Blue Shield participants from $1,755 to $2,050 per month and for Kaiser participants from $1,850 to $2,050 per month.

Attachments:

1. Amendment #5 Ripon Sergeants

1.3.D
Packet Pg. 75
RESOLUTION NO. 23-49

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
RIPON ADOPTING AMENDMENT NO. 5 TO THE

MEMORANDUM OF UNDERSTANDING FOR FISCAL
YEARS 2021 - 2024 FOR ALL EMPLOYEES OF THE CITY OF

RIPON POLICE SERGEANTS' ASSOCIATION
WHEREAS, the City Council of the City of Ripon is desirous of adopting Amendment No. 5 to the Memorandum of Understanding for all employees of the City of Ripon Sergeants’ Association for Fiscal Years 2021 – 2024.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Ripon does hereby adopt Amendment No. 5 attached hereto as Exhibit “A” to the Memorandum of Understanding for the period July 1, 2021 through June 30, 2024, filed with the City Clerk of the City of Ripon this 14
th day of November, 2023, as the current compensation plan for the City of Ripon for these employees.

PASSED AND ADOPTED at a regular meeting of the City Council of the City of Ripon this 14th day of November, 2023, by the following vote:

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

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

By: ___________________________
LISA ROOS, City Clerk

1.3.D
Packet Pg. 76
Exhibit A

1.3.D.a
Packet Pg. 77
Attachment: Amendment #5 Ripon Sergeants (23-49 : Amendment 5 to Ripon Police Sergeants' Association MOU) Exhibit A

1.3.D.a
Packet Pg. 78
Attachment: Amendment #5 Ripon Sergeants (23-49 : Amendment 5 to Ripon Police Sergeants' Association MOU) City Council
259 N. Wilma Avenue
Ripon, CA 95366
MEMO
To: Honorable City Council
From: Lisa Roos, City Clerk & Finance Director
Date: 11/14/2023
Subject: TDA Audit FYE 6/30/2022
RECOMMENDED ACTION:

This resolution accepts the City of Ripon Transportation Development Act Fund, the Measure K Fund and the Transit Enterprise Fund Audit Report for the fiscal year ended June 30, 2022, prepared by LSL, CPAs.

BACKGROUND:

This audit is required by San Joaquin Council of Governments (SJCOG) because the City of Ripon receives TDA, Measure K and Transit Funds. Lance, Soll & Lunghard, LLP (LSL, CPAs) does an audit of all funds for SJCOG and audits each city that rolls up into SJCOG’s consolidated audit.

DISCUSSION/ANALYSIS:

The audit of the City of Ripon Transportation Development Act (TDA) Fund, the Measure K Fund and the Transit Enterprise Fund for the fiscal year ended June 30, 2022 has been completed by LSL, CPAs. As noted in the audit letter to the City Council, there were no significant audit findings, no difficulties encountered between the auditors and staff, and no disagreements between management and the auditors.

FISCAL IMPACT:

None. This audit is paid for by San Joaquin Council of Governments’ administrative dollars.

Attachments:

1. 2022.06.30 SJCOG Ripon TDA Audit Communication Letter Final 12-29-22

2. 2022.06.30 SJCOG Ripon TDA FS Final 12-29-22

1.3.E
Packet Pg. 79
RESOLUTION NO. 23-50

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

RIPON ACCEPTING THE CITY OF RIPON

TRANSPORTATION DEVELOPMENT ACT FUND, THE

MEASURE K FUND, AND THE TRANSIT ENTERPRISE

FUND AUDIT REPORT FOR THE FISCAL YEAR ENDED
JUNE 30, 2022
WHEREAS, the City of Ripon Transportation Development Act Fund, the Measure K Fund, and the Transit Enterprise Fund Audit Report June 30, 2022 has now been completed and filed with the City of Ripon; and
WHEREAS, Lance, Soll and Lunghard, LLP, Certified Public Accountants, conducted the audit in accordance with generally accepted auditing standards and Government Auditing standards; and WHEREAS, the City of Ripon complied with respect to items tested.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Ripon accepts the City of Ripon Transportation Development Act Fund, the Measure K Fund, and the Transit Enterprise Fund Audit Report June 30, 2022.

PASSED AND ADOPTED at a regular meeting of the City Council of the City of Ripon this 14th day of November, 2023, by the following vote:

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

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

By: ___________________________
LISA ROOS, City Clerk

1.3.E
Packet Pg. 80

Lance, Soll & Lunghard, LLP 2151 River Plaza Dr., Suite 150 Sacramento ,CA95833 Phone: 916.503.9691 December 28, 2022
To the Members of the Board of Directors
San Joaquin Council of Governments
Stockton, California
To the Members of the City Council
City of Ripon
Ripon, California
We have audited the financial statements of the Transportation Development Act Fund and Measure K Fund, allocated for non-transit purposes, and the Transit Enterprise Fund 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 and Government 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 April 22, 2022.

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

Significant Audit Matters
Qualitative Aspects of Significant 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 2 to the financial statements. No new accounting policies were adopted and the application of existing policies was not changed during fiscal year 2021-2022 relating to the Transportation Development Act Fund and Measure K Fund, allocated for non-transit purposes, and the Transit Enterprise Fund. We noted no transactions entered into by the City during the year relating to the Transportation Development Act Fund and Measure K Fund, allocated for non-transit purposes, and the Transit Enterprise Fund 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 Transit Enterprise Fund financial statements was management’s estimate of the depreciation which is based on the straight-line method of depreciation. We evaluated key factors and assumptions used to develop the estimate of depreciation 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.

Significant or Unusual Transactions
Management is responsible for the policies and practices used to account for significant or unusual transactions. No significant unusual transactions have occurred during fiscal year 2021-2022.

1.3.E.a
Packet Pg. 81
Attachment: 2022.06.30 SJCOG Ripon TDA Audit Communication Letter Final 12-29-22 (23-50 : TDA Audit FYE 6/30/2022) To the Members of the Board of Directors To the Members of the City Council San Joaquin Council of Governments City of Ripon
Stockton, California Ripon, California
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 trivial, and communicate them to the appropriate level of management. We are pleased to report that no such misstatements were identified during the course of our audit.

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 December 28, 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 Transportation Development Act Fund and Measure K Fund, allocated for non-transit purposes, and the Transit Enterprise Fund, 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 significant events or transactions that occurred during the year, business conditions affecting the City and business plans and strategies that may affect the risks of material misstatements, 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.

Other Matters
We applied certain limited procedures to the budgetary comparison schedules, for the Transportation Development Act Fund and Measure K Fund, allocated for non-transit purposes, which are 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.

1.3.E.a
Packet Pg. 82
Attachment: 2022.06.30 SJCOG Ripon TDA Audit Communication Letter Final 12-29-22 (23-50 : TDA Audit FYE 6/30/2022) To the Members of the Board of Directors To the Members of the City Council San Joaquin Council of Governments City of Ripon
Stockton, California Ripon, California
Restriction on Use
This information is intended solely for the use of Board of Directors of the San Joaquin Council of Governments and the City Council and management of City of Ripon and is not intended to be, and should not be, used by anyone other than these specified parties.

Very truly yours,
Sacramento, California

1.3.E.a
Packet Pg. 83
Attachment: 2022.06.30 SJCOG Ripon TDA Audit Communication Letter Final 12-29-22 (23-50 : TDA Audit FYE 6/30/2022) &,7<2)5,321
75$163257$7,21'(9(/230(17$&7
$1'0($685(.)81'612175$16,7385326(6
$1'75$16,7(17(535,6()81'
)257+(),6&$/<($5(1'('-81(
,1'(3(1'(17$8',7256¶5(32576)81'
),1$1&,$/67$7(0(1765(48,5('
6833/(0(17$5<,1)250$7,21$1'
&203/,$1&(5(3257

1.3.E.b
Packet Pg. 84
Attachment: 2022.06.30 SJCOG Ripon TDA FS Final 12-29-22 (23-50 : TDA Audit FYE 6/30/2022) &,7<2)5,321
75$163257$721'(9(/230(17$&7$1'0($685(.)81'6
12175$16,7385326(6
$1'75$16,7(17(535,6()81'
,1'(3(1'(17$8',7256¶5(32576)81'),1$1&,$/67$7(0(176 5(48,5('6833/(0(17$5<,1)250$7,21$1'
&203/,$1&(5(3257
)257+(),6&$/<($5(1'('-81(

1.3.E.b
Packet Pg. 85
Attachment: 2022.06.30 SJCOG Ripon TDA FS Final 12-29-22 (23-50 : TDA Audit FYE 6/30/2022)

CITY OF RIPON

TRANSPORTATION DEVELOPMENT ACT AND MEASURE K FUNDS

NON-TRANSIT PURPOSES

AND TRANSIT ENTERPRISE FUND
INDEPENDENT AUDITORS’ REPORTS, FUND FINANCIAL STATEMENTS,

REQUIRED SUPPLEMENTARY INFORMATION, AND

COMPLIANCE REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2022

TABLE OF CONTENTS
Page

FINANCIAL SECTION
INDEPENDENT AUDITORS’ REPORT .................................................................................................... 1

FUND FINANCIAL STATEMENTS
Balance Sheets – Transportation Development Act and Measure K Funds Non-Transit Purposes .......................................................................................................................... 4 Statements of Revenues, Expenditures, and Changes in Fund Balances – Transportation Development Act and Measure K Funds
Non-Transit Purposes .......................................................................................................................... 5 Statements of Net Position – Transit Enterprise Fund ....................................................................... 6 Statements of Revenues, Expenses, and Changes in Net Position – Transit Enterprise Fund ....................................................................................................................... 7 Statements of Cash Flows – Transit Enterprise Fund ........................................................................ 8 Notes to the Fund Financial Statements.................................................................................................... 9

REQUIRED SUPPLEMENTARY INFORMATION
Budgetary Comparison Schedule – Transportation Development Act Fund.................................... 15 Budgetary Comparison Schedule – Measure K Fund ...................................................................... 16 Note to Required Supplementary Information .................................................................................... 17

OTHER REPORTS
Independent Auditors’ Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of the Fund Financial Statements Performed in Accordance with Government Auditing Standards and the Transportation Development Act ......................................................................................... 19 Independent Auditors’ Report on State Compliance ........................................................................ 21

1.3.E.b
Packet Pg. 86
Attachment: 2022.06.30 SJCOG Ripon TDA FS Final 12-29-22 (23-50 : TDA Audit FYE 6/30/2022)

Lance, Soll & Lunghard, LLP 2151 River Plaza Dr., Suite 150 Sacramento ,CA95833 Phone: 916.503.9691 INDEPENDENT AUDITORS’ REPORT
To the Board of Directors
San Joaquin Council of Governments
Stockton, California
To the City Council
City of Ripon
Ripon, California
Report on the Financial Statements
Opinions
We have audited the accompanying financial statements of the Transportation Development Act Fund and Measure K Fund, allocated for non-transit purposes, and the Transit Enterprise Fund of the City of Ripon, California, as of and for the year ended June 30, 2022, and the related notes to the financial statements, which collectively comprise the Transportation Development Act Fund and Measure K Fund, allocated for non-transit purposes, and the Transit Enterprise Fund of the City of Ripon’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 Transportation Development Act Fund and Measure K Fund, allocated for non-transit purposes, and the Transit Enterprise Fund of the City of Ripon, California as of June 30, 2022, and the respective changes in financial 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 (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the Transportation Development Act Fund and Measure K Fund, allocated for non-transit purposes, and the Transit Enterprise Fund of the City of Ripon, California, and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audits. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Emphasis of Matter
As described in Note 2 to the financial statements, these financial statements present only the Transportation Development Act Fund and Measure K Fund, allocated for non-transit purposes, and the Transit Enterprise Fund of the City of Ripon and do not purport to, and do not, present fairly the financial position of the City as of June 30, 2022, and the changes in its financial position for the fiscal year then ended, in accordance with accounting principles generally accepted in the United States.

1.3.E.b
Packet Pg. 87
Attachment: 2022.06.30 SJCOG Ripon TDA FS Final 12-29-22 (23-50 : TDA Audit FYE 6/30/2022) To the Members of the Board of Directors To the Members of the City Council San Joaquin Council of Governments City of Ripon
Stockton, California Ripon, California
Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; 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 Transportation Development Act Fund and Measure K Fund, allocated for non-transit purposes, and the Transit Enterprise Fund of the City of Ripon’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 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 GAAS 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 GAAS 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 Transportation Development Act Fund and Measure K Fund, allocated for non-transit purposes, and the Transit Enterprise Fund of the City of Ripon’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 Transportation Development Act Fund and Measure K Fund, allocated for non-transit purposes, and the Transit Enterprise Fund of the City of Ripon’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.
2 1.3.E.b
Packet Pg. 88
Attachment: 2022.06.30 SJCOG Ripon TDA FS Final 12-29-22 (23-50 : TDA Audit FYE 6/30/2022) To the Members of the Board of Directors To the Members of the City Council San Joaquin Council of Governments City of Ripon
Stockton, California Ripon, California
Other Reporting Responsibilities
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the budgetary comparison schedules for the Transportation Development Act Fund and the Measure K Fund be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

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

Report on Summarized Comparative Information
We have previously audited the City’s 2021 financial statements of the Transportation Development Act Fund and Measure K Fund, allocated for non-transit purposes, and the Transit Enterprise Fund of the City of Ripon, and we expressed an unmodified audit opinion on those audited financial statements in our report dated December 30, 2021. In our opinion, the summarized comparative information presented herein as of and for the year ended June 30, 2021, is consistent, in all material respects, with the audited financial statements from which it has been derived.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated December 28, 2022 on our consideration of the City’s internal control over financial reporting, as it relates to the Transportation Development Act Fund and Measure K Fund, allocated for non-transit purposes, and the Transit Enterprise Fund of the City of Ripon, 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, as it relates to the Transportation Development Act Fund and Measure K Fund, allocated for non-transit purposes, and the Transit Enterprise Fund of the City of Ripon. 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, as it relates to the Transportation Development Act Fund and Measure K Fund, allocated for non-transit purposes, and the Transit Enterprise Fund of the City of Ripon.

Sacramento, California
December 28, 2022
3 1.3.E.b
Packet Pg. 89
Attachment: 2022.06.30 SJCOG Ripon TDA FS Final 12-29-22 (23-50 : TDA Audit FYE 6/30/2022) Transportation
Development Measure K
Act Fund Fund 2022 2021
Assets:

Cash and investments $ 31,707 $ 2,856,990 $ 2,888,697 $ 2,464,889 Due from other agencies 620,260 96,074 716,334 871,032
Total Assets $ 651,967 $ 2,953,064 $ 3,605,031 $ 3,335,921 Fund Balances:

Restricted $ 651,967 $ 2,953,064 $ 3,605,031 $ 3,335,921 Total Fund Balances 651,967 2,953,064 3,605,031 3,335,921 Total Liabilities and Fund Balances $ 651,967 $ 2,953,064 $ 3,605,031 $ 3,335,921 Totals

CITY OF RIPON

TRANSPORTATION DEVELOPMENT ACT AND MEASURE K FUNDS

NON-TRANSIT PURPOSES

BALANCE SHEETS
JUNE 30, 2022, WITH COMPARATIVE TOTALS
The accompanying notes are an integral part of these financial statements. 4 1.3.E.b
Packet Pg. 90
Attachment: 2022.06.30 SJCOG Ripon TDA FS Final 12-29-22 (23-50 : TDA Audit FYE 6/30/2022) Transportation
Development Measure K
Act Fund Fund 2022 2021
Revenues:

Local Transportation Fund:

Streets and roads $ 604,282 $ 604,282 - $ $ 777,731
Pedestrian and bicycle 15,978 - 15,978 18,301
Measure K Fund:

Local street repair 401,811 - 401,811 300,000
Passenger rail - - - 73,928
Congestion relief 1,580,362 - 1,580,362 20,000
Investment earnings 11,364 3,179 14,543 25,110
Total Revenues 623,439 1,993,537 2,616,976 1,215,070
Expenditures:

Congestion relief 1,580,362 - 1,580,362 -
Total Expenditures 1,580,362 - 1,580,362 -
Excess of Revenues
Over Expenditures 623,439 413,175 1,036,614 1,215,070
Other Financing Uses:

Intergovernmental transfers (767,504) (767,504) - (839,761) Total Other Financing Uses (767,504) (767,504) - (839,761) Net Change in Fund Balances (144,065) 413,175 269,110 375,309 Fund Balances:

Fund Balances, Beginning of Year 2,539,889 796,032 3,335,921 3,399,326 Restatements - - - (438,714)
Fund Balances, Beginning of Year 2,539,889 796,032 3,335,921 2,960,612 Fund Balances, End of Year $ 651,967 $ 2,953,064 $ 3,605,031 $ 3,335,921 Totals

CITY OF RIPON

TRANSPORTATION DEVELOPMENT ACT AND MEASURE K FUNDS

NON-TRANSIT PURPOSES

STATEMENTS OF REVENUES, EXPENSES, AND CHANGES IN FUND BALANCES FOR THE FISCAL YEAR ENDED JUNE 30, 2022, WITH COMPARATIVE TOTALS The accompanying notes are an integral part of these financial statements. 5 1.3.E.b
Packet Pg. 91
Attachment: 2022.06.30 SJCOG Ripon TDA FS Final 12-29-22 (23-50 : TDA Audit FYE 6/30/2022) 2022 2021
Assets:

Current Assets:

Cash and cash equivalents $ 22,028 $ 22,505
Accounts receivable 409 334
Due from other agencies 182,277 12,413
Total Current Assets 204,714 35,252
Capital assets, net 243,099 324,131
Total Assets $ 359,383 447,813 $
Liabilities and Net Position:

Liabilities:

Accounts payable $ 3,143 $ 1,253
Due to other agencies 169,761 -
Total Liabilities 172,904 1,253
Net Position:

Investment in capital assets 243,099 324,131
Restricted 31,810 33,999
Total Net Position 274,909 358,130
Total Liabilities and Net Position $ 447,813 $ 359,383

CITY OF RIPON

TRANSIT ENTERPRISE FUND

STATEMENTS OF NET POSITION
JUNE 30, 2022, WITH COMPARATIVE TOTALS
The accompanying notes are an integral part of these financial statements. 6 1.3.E.b
Packet Pg. 92
Attachment: 2022.06.30 SJCOG Ripon TDA FS Final 12-29-22 (23-50 : TDA Audit FYE 6/30/2022) 2022 2021
Operating Revenues:

Fares $ 1,937 $ 1,451
Total Operating Revenues 1,937 1,451
Operating Expenses:

Operations 26,426 22,671
Vehicle maintenance 15,922 13,059
Administration 11,281 13,625
Depreciation 81,032 81,032
Total Operating Expenses 134,661 130,387
Operating Loss (128,936) (132,724)
Nonoperating Revenues:

State Transit Assistance funds 3,804 1,610
Local Transportation funds 169,761 -
Measure K Passenger Bus funds 49,576 46,118
Interest 312 553
Total Nonoperating Revenues 223,453 48,281
Nonoperating Expenses:

Multi-Modal Station 4,189 373
Intergovernmental transfers 169,761 -
Total Nonoperating Expenses 173,950 373
Change in Net Position (81,028) (83,221)
Net Position, Beginning of Year 358,130 439,158
Net Position, End of Year $ 274,909 $ 358,130

CITY OF RIPON

TRANSIT ENTERPRISE FUND

STATEMENTS OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION FOR THE FISCAL YEAR ENDED JUNE 30, 2022, WITH COMPARATIVE TOTALS The accompanying notes are an integral part of these financial statements. 7 1.3.E.b
Packet Pg. 93
Attachment: 2022.06.30 SJCOG Ripon TDA FS Final 12-29-22 (23-50 : TDA Audit FYE 6/30/2022) 2022 2021
Cash Flows from Operating Activities:

Cash receipts from customers $ 1,862 $ 1,117
Cash disbursements for administration and operations (35,817) (35,043) Cash disbursements for services and supplies (15,922) (13,059) Net Cash Used by Operating Activities (49,877) (46,985) Cash Flows from Noncapital Financing Activities:

Measure K Passenger Bus funds 51,667 37,249
State Transit Assistance funds 1,610 1,843
Net Cash Provided by Noncapital Financing Activities 53,277 39,092 Cash Flows from Capital and Related Financing Activities:

Multi-modal station engineering time (4,189) (373)
Net Cash Used by Capital and Related Financing
Activities (373) (4,189)
Cash Flows from Investing Activities:

Interest received 312 553
Net Cash Provided by Investing Activities 312 553
Net Increase (Decrease) in Cash and Cash Equivalents (477) (7,713) Cash and Cash Equivalents, Beginning of Year 22,505 30,218 Cash and Cash Equivalents, End of Year $ 22,028 $ 22,505 Reconciliation of Operating Loss to Net Cash Used by
Operating Activities:

Operating loss $ (128,936) (132,724) $
Adjustments to reconcile operating loss to net cash used by operating activities:

Depreciation 81,032 81,032
(Increase) decrease in receivables (75) (334)
Increase (decrease) in accounts payable 1,890 1,253
Total Adjustments 82,847 81,951
Net Cash Used for Operating Activities $ (49,877) $ (46,985)

CITY OF RIPON

TRANSIT ENTERPRISE FUND

STATEMENTS OF CASH FLOWS
FOR THE FISCAL YEAR ENDED JUNE 30, 2022, WITH COMPARATIVE TOTALS The accompanying notes are an integral part of these financial statements. 8 1.3.E.b
Packet Pg. 94
Attachment: 2022.06.30 SJCOG Ripon TDA FS Final 12-29-22 (23-50 : TDA Audit FYE 6/30/2022)

CITY OF RIPON

TRANSPORATION DEVELOPMENT ACT AND MEASURE K FUNDS

NON-TRANSIT PURPOSES AND TRANSIT ENTERPRISE FUND

NOTES TO FINANCIAL STATEMENTS
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
Note 1: Organization
The City of Ripon (City) receives funds under the provisions of the Transportation Development Act (TDA) from the San Joaquin County Local Transportation Fund (LTF) under Article 4, Section 99260 for streets and roads, as the City does not have any unmet transit needs at this time. The City's Article 4 LTF funds can be used for the support of streets and roads as defined in the TDA.

The City receives funds under the provisions of the TDA from the San Joaquin County LTF under Article 8, Section 99400(a) for local streets and roads projects, and Article 3, Section 99234 for pedestrian and bicycle facilities. The funds provided under Article 8 represent amounts available after the determination by the San Joaquin Council of Governments, the transportation planning agency administering TDA funds, of amounts needed for local streets and roads of the City. The funds provided under Article 3, Section 99234 represent amounts set aside to be allocated for pedestrian and bicycle facilities within the jurisdictions of San Joaquin County and represent up to two percent of the available funds countywide. The City Transportation Development Act Fund is used to account for these funds received by the City for non-transit purposes, which is reflected in these financial statements of the Transportation Development Act Fund allocated for non-transit purposes.

The City also receives funds from an ordinance (Measure K) passed by San Joaquin County voters resulting in a sales tax increase of one-half of one percent for transportation improvements. The San Joaquin Council of Governments, acting as the Local Transportation Authority, oversees the collection and distribution of the sales tax in accordance with the thirty-year transportation expenditure plan. The plan calls for street repairs, safety and operational improvements on streets and roads, projects to reduce street and highway congestion, and the promotion of passenger rail and bus services as an alternative to travel by automobile. The City's Measure K Fund is used to account for these funds, which is reflected in these financial statements of the Measure K Fund.

The City, as other like-sized cities in the State of California, maintains its accounting records on a cash basis, wherein the total cash available at any time is offset by the then recorded fund balances. This method of accounting does not recognize receivables due to the City, payables due from the City, or investments in property and equipment. However, for purposes of these financial statements of the Transportation Development Act and Measure K Funds, the modified accrual basis of accounting is used.

Note 2: Summary of Significant Policies
a. Basis of Presentation
The financial statements of the Transportation Development Act Fund, Measure K Fund, and Transit Enterprise Fund of the City have been prepared in accordance with accounting principles generally accepted in the United States of America as applied to government units. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles.
9 1.3.E.b
Packet Pg. 95
Attachment: 2022.06.30 SJCOG Ripon TDA FS Final 12-29-22 (23-50 : TDA Audit FYE 6/30/2022)

CITY OF RIPON

TRANSPORATION DEVELOPMENT ACT AND MEASURE K FUNDS

NON-TRANSIT PURPOSES AND TRANSIT ENTERPRISE FUND

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
Note 2: Summary of Significant Policies (Continued)
b. Reporting Entity
The financial statements are intended to present the financial position, results of operations, and cash flows of only transactions recorded in the Transportation Development Act Fund, Measure K Fund, and Transit Enterprise Fund of the City and are not intended to present fairly the financial position of the City and changes in its financial position and its cash flows in accordance with accounting principles generally accepted in the United States of America.
c. Fund Accounting
The accounts of the City are organized on the basis of funds, each of which is considered a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenues, and expenditures or expenses as appropriate. Government resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled.

The Transportation Development Act and Measure K Funds are governmental funds specifically categorized as special revenue funds. Special revenue funds are used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specified purposes.

The Transit Enterprise Fund is a proprietary fund specifically categorized as an enterprise fund. Enterprise funds are used to account for activities similar to those found in the private sector. The City uses an enterprise fund to account for its transit operations because fees are charged to external users for services provided. d. Measurement Focus and Basis of Accounting
The Transportation Development Act Fund and the Measure K Fund are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Under the modified accrual basis of accounting, revenues are recognized when they become measurable and available and expenditures are recognized when the fund liabilities are incurred. "Measurable" means the amount of the transaction can be determined and "available" means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. The City uses an availability period of 60 days. Revenues that are susceptible to accrual include LTF allocations and interest income.

The Transit Enterprise Fund is classified as an enterprise fund using the flow of economic resource management focus and the accrual basis of accounting, whereby revenues are recorded when earned and expenses are recorded at the time liabilities are incurred.

Proprietary funds distinguish operating revenues and expenses from nonoperating items.

Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund's principal ongoing operations.

The principal operating revenues of the Transit Enterprise Fund are passenger fares.

Operating expenses include the cost of vehicle maintenance, administrative expenses, and depreciation on capital assets and equipment. All revenues and expenses not meeting this definition are reported as nonoperating revenues and expenses.

When both restricted and unrestricted resources are available for use, it is the City's policy to use restricted resources first, and then unrestricted resources as they are needed. 10 1.3.E.b
Packet Pg. 96
Attachment: 2022.06.30 SJCOG Ripon TDA FS Final 12-29-22 (23-50 : TDA Audit FYE 6/30/2022)

CITY OF RIPON

TRANSPORATION DEVELOPMENT ACT AND MEASURE K FUNDS

NON-TRANSIT PURPOSES AND TRANSIT ENTERPRISE FUND

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
Note 2: Summary of Significant Policies (Continued)
e. Cash and Investments
All City monies are invested in a cash and investment pool, whereby funds can spend cash at any time without prior notice or penalty. Therefore, for purposes of the statement of cash flows, all enterprise fund cash on hand and in the pool is considered cash and cash equivalents.
f. Interfund Transactions
During the course of operations, operating transactions occur between the Transportation Development Act and Measure K Funds, where revenues are received, and other governmental funds, where expenditures occur. These transactions are classified as "intergovernmental transfers" on the statement of revenues, expenditures, and changes in fund balances.
g. Capital Assets
All purchased capital assets are valued at cost where historical cost records are available and at an estimated historical cost where no historical records exist.

The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend asset lives are not capitalized. Improvements are capitalized and depreciated over the remaining useful lives of the related capital assets, as applicable.

Depreciation of all capital assets in the Transit Enterprise Fund is computed using the straight-line method over their estimated useful lives. Estimated useful lives of vehicles are seven years.
h. Net Position/Fund Balance
The financial statements of the enterprise fund utilize a net position presentation. Net position is categorized as follows:
 Investment in Capital Assets - This category groups all capital assets into one component of net position. Accumulated depreciation reduces the balance in this category.
 Restricted Net Position - This category presents amounts with external restrictions imposed by creditors, granters, contributors, or laws or regulations of other governments and restrictions imposed by law through constitutional provisions or enabling legislation.

The City follows the provisions of GASB Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions. Accordingly, governmental funds report fund balance as nonspendable, restricted, committed, assigned, or unassigned based primarily on the extent to which the City is bound to honor constraints on how specific amounts can be spent. At June 30, 2022, fund balances is categorized as follows:
 Restricted Fund Balance - amounts with constraints placed on their use that are either (a) externally imposed by creditors, granters, contributors, or laws or regulations of other governments; or (b) imposed by law through constitutional provisions or enabling legislation.
11 1.3.E.b
Packet Pg. 97
Attachment: 2022.06.30 SJCOG Ripon TDA FS Final 12-29-22 (23-50 : TDA Audit FYE 6/30/2022)

CITY OF RIPON

TRANSPORATION DEVELOPMENT ACT AND MEASURE K FUNDS

NON-TRANSIT PURPOSES AND TRANSIT ENTERPRISE FUND

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
Note 2: Summary of Significant Policies (Continued)
i. Grants
Grant revenues and receivables are recorded when eligibility requirements that have been imposed by the provider have been met. Grant sources include Federal Transit Administration (FTA), State Transit Assistance (STA), and LTF. The LTF and STA were created by the State Legislature under the TDA.
j. Use of Estimates
The preparation of financial statements in accordance with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions. These estimates and assumptions affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenditures/expenses during the reporting period. Actual results could differ from these estimates.
k. Comparative Data
Comparative totals for the prior year have been presented in the accompanying financial statements in order to provide an understanding of changes in financial position and operations of the City's Transportation Development Act Fund, Measure K Fund, and Transit Enterprise Fund.

Note 3: Cash and Investments
The cash and investment balances for the City's Transportation Development Act Fund, Measure K Fund, and Transit Enterprise Fund are held in the City's cash and investment pool. The City maintains a cash and investment pool in order to facilitate the management of cash. Interest is allocated to its various funds based upon average cash balances. Investments held in the City's cash management pool are available on demand to the City's Transportation Development Act Fund, Measure K Fund, and Transit Enterprise Fund and are stated at fair value. Information regarding categorization of investments can be found in the City's financial statements.

Note 4: Capital Assets
Capital assets consisted of the following at June 30, 2022:

Balance
July 1, 2021 Additions Deletions
Balance
June 30, 2022
Transit Vehicles $ 1,036,597 $ - $ 1,036,597 - $
Less: Accumulated Depreciation (712,466) (81,032) (793,498) - $ 324,131 $ (81,032) $ - $ 243,099
Depreciation for the year ended June 30, 2022, was $81,032. 12 1.3.E.b
Packet Pg. 98
Attachment: 2022.06.30 SJCOG Ripon TDA FS Final 12-29-22 (23-50 : TDA Audit FYE 6/30/2022)

CITY OF RIPON

TRANSPORATION DEVELOPMENT ACT AND MEASURE K FUNDS

NON-TRANSIT PURPOSES AND TRANSIT ENTERPRISE FUND

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
Note 5: State of Good Repair (SGR)
The State of Good Repair & Accountability Act of 2017 was established to provide funds annually for aging infrastructure, investments in congested commute and freight corridors and to improve transit service. Caltrans is legislated to manage and administer the State of Good Repair (SGR) program. The State Controller’s Office publishes annually estimated funding according to population and farebox revenues. The State Controller’s Office issues quarterly payment to the San Joaquin Council of Governments who in turn pays the Regional Transit Authority for allocation to the jurisdictions. The 99313 portion of the allocations is allocated based on a Board approved allocation formula for the fiscal year. The 99314 portion is allocated based on the SCO formula. The funds are held with the County Treasurer, and jurisdictions are allowed to draw down from available funds on a reimbursement basis. Caltrans requests that the jurisdictions fully expend the SGR funds within a seven-year period.

Amounts held by the City and available for draw as of June 30, 2022, are composed of the following:

Note 6: Subsequent Events
Subsequent events have been evaluated through December 28, 2022, the date these financial statements were available to be issued. The City did not identify any subsequent events that require disclosure.

Balance available - beginning of the year $ 75,558
Revenue:

SGR funds received 22,388
Expenses:

Expenses -
Balance available - end of the year $ 97,946
13 1.3.E.b
Packet Pg. 99
Attachment: 2022.06.30 SJCOG Ripon TDA FS Final 12-29-22 (23-50 : TDA Audit FYE 6/30/2022) 5(48,5('6833/(0(17$5<,1)250$7,21
14 1.3.E.b
Packet Pg. 100 Attachment: 2022.06.30 SJCOG Ripon TDA FS Final 12-29-22 (23-50 : TDA Audit FYE 6/30/2022) Variance with
Original Final Actual Final Budget
Revenues:

Local Transportation Fund:

Streets and roads $ 676,647 $ 676,647 $ 604,282 $ (72,365) Pedestrian and bicycle 15,922 15,922 15,978 56
Investment earnings 8,100 8,100 3,179 (4,921)
Total Revenues 700,669 700,669 623,439 (77,230)
Excess of Revenues
Over Expenditures 700,669 700,669 623,439 (77,230)
Other Financing Uses:

Intergovernmental transfers - (767,504) - (767,504)
Total Other Financing Uses - (767,504) - (767,504)
Net Change in Fund Balances $ 700,669 $ 700,669 (144,065) $ (844,734) Fund Balances, Beginning of Year 796,032
Fund Balances, End of Year $ 651,967
Budgeted Amounts

CITY OF RIPON

TRANSPORTATION DEVELOPMENT ACT FUND

BUDGETARY COMPARISON SCHEDULE
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
15 1.3.E.b
Packet Pg. 101 Attachment: 2022.06.30 SJCOG Ripon TDA FS Final 12-29-22 (23-50 : TDA Audit FYE 6/30/2022) Variance with
Original Final Actual Final Budget
Revenues:

Measure K Fund:

Local street repair $ 300,000 $ 300,000 $ 401,811 $ 101,811 Pedestrian and bicycle - - - -
Passenger rail - - - -
Congestion relief - 1,580,362 - 1,580,362
Investment earnings - - 11,364 11,364
Total Revenues 300,000 300,000 1,993,537 1,693,537
Expenditures:

Congestion relief - 1,580,362 - 1,580,362
Total Expenditures - 1,580,362 - 1,580,362
Excess of Revenues
Over Expenditures 300,000 300,000 413,175 113,175
Net Change in Fund Balances 300,000 300,000 413,175 113,175 Fund Balances, Beginning of Year 2,539,889
Fund Balances, End of Year $ 2,953,064
Budgeted Amounts

CITY OF RIPON

MEASURE K FUND

BUDGETARY COMPARISON SCHEDULE
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
16 1.3.E.b
Packet Pg. 102 Attachment: 2022.06.30 SJCOG Ripon TDA FS Final 12-29-22 (23-50 : TDA Audit FYE 6/30/2022)

CITY OF RIPON

TRANSPORATION DEVELOPMENT ACT AND MEASURE K FUNDS

NON-TRANSIT PURPOSES AND TRANSIT ENTERPRISE FUND

NOTES TO REQUIRED SUPPLEMENTARY INFORMATION
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
Note 1: Budgetary Information
Annual budgets are adopted on a basis consistent with accounting principles generally accepted in the United States of America for the Transportation Development Act and Measure K Funds. All appropriations lapse at year-end. The appropriate budget is prepared by department, function, and fund. The City's Manager may make transfers of appropriations between departments within a fund; however, any revisions that alter the total expenditures of any fund must be approved by the City Council. The legal level of budgetary control is the object level within a fund.

Note 2: Excess of Expenditures over Appropriations
For the year ended June 30, 2022, expenditures exceeded appropriations in the Transportation Development Act Fund intergovernmental transfers and the Measure K Fund congestion relief expenditures (the legal level of budgetary control), by $767,504 and $1,580,362, respectively. 17 1.3.E.b
Packet Pg. 103 Attachment: 2022.06.30 SJCOG Ripon TDA FS Final 12-29-22 (23-50 : TDA Audit FYE 6/30/2022) 27+(55(32576
18 1.3.E.b
Packet Pg. 104 Attachment: 2022.06.30 SJCOG Ripon TDA FS Final 12-29-22 (23-50 : TDA Audit FYE 6/30/2022)

Lance, Soll & Lunghard, LLP 2151 River Plaza Dr., Suite 150 Sacramento ,CA95833 Phone: 916.503.9691 INDEPENDENT AUDITORS’ 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 Board of Directors
San Joaquin Council of Governments
Stockton, California
To the City Council
City of Ripon
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 financial statements of the Transportation Development Act Fund and Measure K Fund, allocated for non-transit purposes, and the Transit Enterprise Fund 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, and have issued our report thereon dated December 28, 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) relating to the Transportation Development Act Fund and Measure K Fund, allocated for non-transit purposes, and the Transit Enterprise Fund, to determine the 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 as it relates to the Transportation Development Act Fund and Measure K Fund, allocated for non-transit purposes, and the Transit Enterprise Fund. 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.

1.3.E.b
Packet Pg. 105 Attachment: 2022.06.30 SJCOG Ripon TDA FS Final 12-29-22 (23-50 : TDA Audit FYE 6/30/2022) To the Board of Directors To the City Council
San Joaquin Council of Governments City of Ripon
Stockton, California Ripon, California
Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the whether the Transportation Development Act Fund and Measure K Fund, allocated for non-transit purposes, and the Transit Enterprise Fund’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 Council’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 Council’s internal control and compliance.

Accordingly, this communication is not suitable for any other purpose.

Sacramento, California
December 28, 2022
20 1.3.E.b
Packet Pg. 106 Attachment: 2022.06.30 SJCOG Ripon TDA FS Final 12-29-22 (23-50 : TDA Audit FYE 6/30/2022)

Lance, Soll & Lunghard, LLP 2151 River Plaza Dr., Suite 150 Sacramento ,CA95833 Phone: 916.503.9691 INDEPENDENT AUDITORS’ REPORT ON STATE COMPLIANCE
To the Members of the Board of Directors
San Joaquin Council of Governments
Stockton, California
To the Members of the City Council
City of Ripon
Ripon, California
Opinion on Compliance with Transportation Development Act and Measure K Requirements We have audited the City of Ripon, California (the City)’s compliance with the Transportation Development Act (TDA) and Measure K requirements that funds allocated to and received by the City were expended in conformance with applicable statutes, rules, and regulations of the TDA and Measure K; and the allocation instructions and resolutions of the San Joaquin Council of Governments as required by Section 6666 and 6667 of Title 21, Division 3, Chapter 2, Article 5.5 of the California Code of Regulations during the year ended June 30, 2022.

In our opinion, the City, complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on the Transportation Development Act Fund and Measure K Fund, allocated for non-transit purposes, and the Transit Enterprise Fund of the City for the year ended June 30, 2022.

Basis for Opinion
We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America (GAAS); the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; the applicable statutes, rules, and regulations of the TDA and Measure K; and the allocation instructions and resolutions of the San Joaquin Council of Governments as required by Section 6666 and 6667 of Title 21, Division 3, Chapter 2, Article 5.5 of the California Code of Regulations. Our responsibilities under those standards 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 of Ripon, California, and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. 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 the Transportation Development Act (TDA) and Measure K requirements applicable to the City’s Transportation Development Act Fund and Measure K Fund, allocated for non-transit purposes, and the Transit Enterprise Fund.

1.3.E.b
Packet Pg. 107 Attachment: 2022.06.30 SJCOG Ripon TDA FS Final 12-29-22 (23-50 : TDA Audit FYE 6/30/2022) To the Board of Directors To the City Council
San Joaquin Council of Governments City of Ripon
Stockton, California Ripon, California
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, 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 GAAS; Government Auditing Standards; the applicable statutes, rules, and regulations of the TDA and Measure K; and the allocation instructions and resolutions of the San Joaquin Council of Governments as required by Section 6666 and 6667 of Title 21, Division 3, Chapter 2, Article 5.5 of the California Code of Regulations 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 the Transportation Development Act (TDA) and Measure K requirements that funds allocated to and received by the City were expended in conformance with applicable statutes, rules, and regulations of the TDA and Measure K; and the allocation instructions and resolutions of the San Joaquin Council of Governments as required by Section 6666 and 6667 of Title 21, Division 3, Chapter 2, Article 5.5 of the California Code of Regulations.

In performing an audit in accordance with GAAS; Government Auditing Standards; the applicable statutes, rules, and regulations of the TDA and Measure K; and the allocation instructions and resolutions of the San Joaquin Council of Governments as required by Section 6666 and 6667 of Title 21, Division 3, Chapter 2, Article 5.5 of the California Code of Regulations, 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 applicable statutes, rules, and regulations of the TDA and Measure K; and the allocation instructions and resolutions of the San Joaquin Council of Governments as required by Section 6666 and 6667 of Title 21, Division 3, Chapter 2, Article 5.5 of the California Code of Regulations, 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. 22 1.3.E.b
Packet Pg. 108 Attachment: 2022.06.30 SJCOG Ripon TDA FS Final 12-29-22 (23-50 : TDA Audit FYE 6/30/2022) To the Board of Directors To the City Council
San Joaquin Council of Governments City of Ripon
Stockton, California Ripon, California
Purpose of this Report
The purpose of this report on compliance is solely to describe the scope of our testing of compliance and the results of that testing. Accordingly, this report is not suitable for any other purpose.

Sacramento, California
December 28, 2022
23 1.3.E.b
Packet Pg. 109 Attachment: 2022.06.30 SJCOG Ripon TDA FS Final 12-29-22 (23-50 : TDA Audit FYE 6/30/2022) City Council
259 N. Wilma Avenue
Ripon, CA 95366
MEMO
To: Honorable City Council
From: James Pease, Public Works Director
Date: 11/14/2023
Subject: CalRecycle Grants Authorizing Resolution
RECOMMENDED ACTION:

This resolution authorizes the Public Works Director, or his/her designee, to apply for and receive CalRecycle grant program funds over the next five years to financially assist with the implantation of Senate Bill 1383.

BACKGROUND:

The City of Ripon, along with all jurisdictions in California, are subject to several California solid waste laws. The most recent piece of legislation State Senate Bill 1383, which was signed into law by Governor Brown in 2016, required jurisdictions to adopt enforceable ordinances that are consistent with the requirements of the Organic Waste Diversion regulations to mandate compliance from organic waste generators, haulers and other entities. The law establishes methane emissions reduction targets in a statewide effort to reduce emissions of short-lived climate pollutants in various sectors of California's economy and establishes a target of a 50 percent organics disposal reduction by 2020 and a 75 percent reduction by 2025 using 2014 as the baseline. The law also grants CalRecycle the regulatory authority required to achieve the organic waste disposal reduction targets and establishes an additional target that not less than 20 percent of currently disposed edible food is recovered for human consumption by 2025.

The City Council approved Ordinance 912 at the March 8, 2022 City Council meeting that amended Chapter 8.12 “Garbage Collection and Disposal” of the Ripon Municipal Code to meet the requirements set forth by the State. The ordinance has several references to the CalRecycle Organic Waste Reduction regulations, which are enforced through the California Code of Regulations Title 14-Natural Resources, Division-7 Department of Resources Recycling and Recovery.

DISCUSSION/ANALYSIS:

Outside of the collection and disposal requirements described above, the City is subject to several other regulations included in SB1383, which are summarized below:

1.3.F
Packet Pg. 110
 Procurement Requirements. Includes annually purchasing recovered organics such as compost, mulch, renewable energy from anaerobic digestion or electricity from biomass conversion in an amount based on population. According to CalRecycle the intent of these requirements is to strengthen California’s green economy by creating demand for these products which will then drive infrastructure investment and create new greencollar jobs.  Capacity Planning. Plan for adequate capacity for recycling organic waste and for edible food recovery. San Joaquin County assists and coordinates with cities to estimate existing, new and/or expanded capacity to determine current availability and future needs.
 Edible Food Recovery. Connect edible food generators in City limits with food recovery organizations and ensure contracts between the two are in place. CalRecycle has set a target of recovering 20% of currently disposed of edible food for human consumption by 2025.
 Outreach and Education. Annually educate all organic waste generators, commercial food generators, and self-haulers about relevant requirements. Provide print and electronic communication and partner with schools, chamber, an dlibrary to help distribute relevant information.
 Enforcement and Penalties. Ensuring businesses and permitted haulers are in compliance with the collection and disposal requirements of SB1383. Conduct surveys, audits and issue penalties as necessary for noncompliance.
 Recordkeeping and Reporting. The City is required to keep and maintain records demonstrating compliance with the law. Comply with CalRecycle staff and produce records during audits. Complete the annual report regarding overall SB1383 compliance and submit to CalRecycle.

CalRecycle does offer an SB1383 Local Assistance Grant Program to provide funding to local jurisdictions to assist with the implementation of regulation requirements associated with the regulations. The largest expense related to SB1383 will be the disposal fees and unfortunately these are not eligible expenses under the current grants offered by CalRecycle. The cost of the additional regulations included in SB1383 described above have not yet been determined although they are all eligible expenses under the current grant program. Staff will review the available grant criteria over the next 5 years and submit grant applications that maximize grant funds to help mitigate these expenses as the regulations of SB1383 are implemented moving forward.

To be eligible to submit applications to the SB1383 Local Assistance Grant Program, an authorizing resolution from the City Council is required giving the Public Works Director, or his/her designee, the authority to submit applications over the next 5 years. Staff is recommending the City Council approve the attached resolution and authorize staff to submit grant applications that provides maximum reimbursement for the previously described SB1383 requirements within the various grant criteria.

1.3.F
Packet Pg. 111
FISCAL IMPACT:

Any grants received will offset Garbage Operating Fund expenses resulting in lower rate increases in the future.

1.3.F
Packet Pg. 112
RESOLUTION NO. 23-51

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

RIPON AUTHORIZING SUBMITTAL OF INDIVIDUAL

GRANT APPLICATIONS FOR ALL CALRECYCLE GRANT

PROGRAMS FOR WHICH THE CITY OF RIPON IS ELIGIBLE
WHEREAS, Public Resources Code sections 48000 et seq. authorize the Department of Resources Recycling and Recovery (CalRecycle) to administer various grant programs (grants) in furtherance of the State of California’s (state) efforts to reduce, recycle and reuse solid waste generated in the state thereby preserving landfill capacity and protecting public health and safety and the environment; and
WHEREAS, in furtherance of this authority CalRecycle is required to establish procedures governing the application, awarding, and management of the grants; and WHEREAS, CalRecycle grant application procedures require, among other things, an applicant’s governing body to declare by resolution certain authorizations related to the administration of CalRecycle grants.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Ripon authorizes the submittal of applications to CalRecycle for all grants for which the City of Ripon is eligible.

BE IT FURTHER RESOLVED that the Public Works Director, or their designee, is hereby authorized and empowered to execute in the name of the City of Ripon all grant documents, including but not limited to, applications, agreements, amendments and requests for payment, necessary to secure grant funds and implement the approved grant project.

BE IT FURTHER RESOLVED that these authorizations are effective for five years from the date of adoption.

PASSED AND ADOPTED at a regular meeting of the City Council of the City of Ripon this 14th day of November, 2023, by the following vote:

1.3.F
Packet Pg. 113
RESULT: ADOPTED BY CONSENT VOTE [UNANIMOUS]
MOVER: Daniel de Graaf, Council Member
SECONDER:Leo Zuber, Vice Mayor
AYES: Michael Restuccia, Leo Zuber, Daniel de Graaf, Dean Uecker ABSENT: Gary Barton

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

By: ___________________________
LISA ROOS, City Clerk

1.3.F
Packet Pg. 114
City Council
259 N. Wilma Avenue
Ripon, CA 95366
MEMO
To: Honorable City Council
From: James Pease, Public Works Director
Date: 11/14/2023
Subject: Voucher Application - San Joaquin Valley Air Pollution Control District RECOMMENDED ACTION:

This resolution authorizes the Public Works Director, or his/her designee, to submit an application to the San Joaquin Valley Air Pollution Control District (SJVACD) for vouchers to replace existing gas- or diesel-powered landscaping equipment with new electric equipment.

BACKGROUND:

In January of 2023 the California Air Resources Control Board (CARB) amended the Small OffRoad Engine (SORE) Exhaust Emission Regulations which were originally adopted back in 2012. The small off-road engines are defined by a power rating of at or below 25 horsepower.

Typical equipment includes lawn and garden equipment, portable generators, and pressure washers. The SORE emissions standards will be set to zero in two phases, for model year 2024 and all subsequent model years all equipment types produced for sale in California, except generators and large pressure washers will be zero. The second phase will be implemented starting with model year 2028, when the emission standards for generators and large pressure washers will also be zero. Essentially only battery or electric powered equipment will be available for purchase in California in the very near future if they are at or below 25 horsepower.

DISCUSSION/ANALYSIS:

The SJVACD offers a Zero-Emission Landscaping Equipment (ZELE) Voucher Program which provides incentives for San Joaquin Valley public agencies that perform their own landscape maintenance, to replace their old gas-powered landscape equipment with new electric options.

Public agencies may be eligible for up to 100% of the cost of new equipment and include the cost of additional batteries and chargers. The attached resolution is required and allows staff to participate in the ZELE Voucher program through the SJVACD.

1.3.G
Packet Pg. 115
FISCAL IMPACT:

The fiscal impact of the new SORE emissions standards requiring Cities to purchase zero emission equipment remains to be determined although the ZELE Voucher program will aid in mitigating some of these expenses largely in the General Fund as the regulations are implemented.

1.3.G
Packet Pg. 116
RESOLUTION NO. 23-52

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

RIPON AUTHORIZING THE PUBLIC WORKS DIRECTOR,

OR HIS/HER DESIGNEETO SUBMIT APPLICATIONS AND

TO SIGN CERTAIN ASSURANCES WITH RESPECT TO SAN

JOAQUIN VALLEY AIR POLLUTION CONTROL DISTRICT

APPLICATIONS FOR LOCAL, STATE AND FEDERAL

PROGRAMS, PROJECTS OR GRANTS
WHEREAS, the San Joaquin Valley Air Pollution Control District (SJVAPCD) is offering the Zero-Emission Landscaping Equipment Voucher Program for the replacement of existing gas- or diesel-powered landscaping equipment with new electric equipment; and WHEREAS, The City Council must authorize someone by resolution, as the “Authorized Signing Authority” to make application and administer the Zero-Emission Landscaping Equipment Voucher Program.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Ripon authorizes the Public Works Director, or his/her designee to make application for, to sign required assurances, and to administer the Zero-Emission Landscaping Equipment Voucher Program with respect to applications, agreements, amendments, and payment requests, which may be necessary for the completion of the grant scope, on behalf of the City of Ripon.

PASSED AND ADOPTED at a regular meeting of the City Council of the City of Ripon this 14th day of November, 2023, by the following vote:

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

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

By: ___________________________
LISA ROOS, City Clerk

1.3.G
Packet Pg. 117
City Council
259 N. Wilma Avenue
Ripon, CA 95366
MEMO
To: Honorable City Council
From: Christiana Giedd, Associate Civil Engineer
Date: 11/14/2023
Subject: Fleet Maintenance Facility Change Order 6
RECOMMENDED ACTION:

Approve Change Order No. 6 for additional structural column, addition of power to electric trap primers, modifying existing storm drain manhole elevation, and piping credit in the not to exceed amount of $10,424 (funding sources: Corp Yard AB1600 Fund, Enterprise Capital Funds, and General Capital Fund).

BACKGROUND:

The Fleet Maintenance Facility Project was awarded to Diede Construction, Inc. at the December 13, 2022 City Council meeting for an amount of $11,156,000. The Fleet Maintenance Facility Project will involve the construction of a 12,500 square foot maintenance building and parking lot.

At the March 14, 2023 City Council meeting, Council approved Change Order No. 1 in the not to exceed amount of $288,622 for raising the elevation of the existing berm at the Wastewater Treatment Plant disposal ponds in order to provide additional storage capacity.

At the June 13, 2023 City Council meeting, Council approved Change Order No. 2 in the not to exceed amount of $1,466 for additional survey staking.

At the July 26, 2023 City Council meeting, Council approved Change Order No. 3 in the not to exceed amount of $132,150 for electrical revisions and revisions to accommodate SSJID, MID, and Fire Department requirements.

At the August 8, 2023 City Council meeting, Council approved Change Order No. 4 in the not to exceed amount of $4,889 for countertop leg panels, additional concrete for sidewalk, and filling an underground concrete pipe.

1.4.A
Packet Pg. 118
At the September 12, 2023 City Council meeting, Council approved Change Order No. 5 in the not to exceed amount of $62,905 for various contract changes related to unforeseen field conditions, electrical design changes, and new Modesto Irrigation District (MID) requirements.

DISCUSSION:

The Fleet Maintenance Facility Project required design changes due to field conditions, electrical revisions, and requirements from Modesto Irrigation District (MID), as summarized below:

Additional structural column: The structural design requires one more column than was included in the bid package. The additional cost related to this change is $651.

Electrical trap primer: The bid drawings for the building interior had a discrepancy between the plumbing and electrical drawings. The electrical trap primers shown on the plumbing plans need electrical connections. The additional cost related to this change is $3,281.

Modify existing SDMH elevation: An existing storm drain manhole (SDMH) requires an elevation adjustment that was not included in the bid package. The additional cost related to this change is $6,952.

Piping credit: The contractor issued a credit for piping that was not required for the project. The amount of credit issued for this change is $460.

The additional work is to be billed at a cost not to exceed $10,424.

FISCAL IMPACT:

The attached Change Order No. 6 is in the amount of $10,424 and will be allocated to the Corp Yard AB1600 Fund (47.0%), Water, Sewer and Storm Enterprise Capital Funds (15.8%) and General Capital Fund (37.2%). The amended construction contract price is shown in Table 1.

Table 1 – Current Contract Price
Amount
Original Contract Price $ 11,156,000
Change Orders (1-6) $ 500,456
Current Contract Price $ 11,656,456
On December 13, 2022, City Council approved the total cost of the Fleet Maintenance Facility Project which included $1,115,600 for construction contingency. Change Order No. 1 did not utilize the project contingency because the work was performed at the Wastewater Treatment Plant disposal ponds. The total remaining contingency after subtracting Change Orders No. 2 through 6 is $903,766.

1.4.A
Packet Pg. 119
City Council
259 N. Wilma Avenue
Ripon, CA 95366
MEMO
To: Honorable City Council
From: Lisa Roos, City Clerk & Finance Director
Date: 11/14/2023
Subject: Quarterly Investment Report Review
RECOMMENDED ACTION:

Accept the City’s quarterly investment report for the period ending September 30, 2023.

BACKGROUND:

The following report is the City’s quarterly investment report for the period ending September 30, 2023. This report summarizes:
 City’s investment policy that was adopted by the Council in 1996 and amended in 2003 and in 2023
 Average interest rate for the last 12 months
 Lists individual investments with their balances and interest rates as of the end of the period. The interest rates that are shown in the report are for the most recent 12-month period.

The City maintains money in both shorter-term daily liquidity investments, such as LAIF, and longer-term investments held at the Bank of New York. The shorter-term investments allow the City to earn interest, which is normally lower than the interest from longer-term investments, while the funds remain liquid and can quickly be transferred from time to time to cover operational costs of the City throughout the year.

In May 2023, the City added California Asset Management Program (CAMP) as a short-term investment option. Within CAMP, the City can invest in liquid funds or in term funds. Term funds have a set maturity date and interest rate, which allows the City to take advantage of higher rates on funds that are not needed as liquid funds. However, interest is not received until maturity on these Term funds
The investments held at the Bank of New York have longer durations, as such, our goal is to

1.4.B
Packet Pg. 120
normally not access the funds for liquidity purposes. It is not uncommon during federal tightening cycles for money market funds and pools similar to LAIF to have yields that surpass longer duration portfolios such as the investments held at the Bank of New York. CAMP has a shorter duration than LAIF, so in a rising interest rate market, CAMP’s returns will be higher than LAIF’s returns. However, when interest rates decrease, then LAIF and CAMP typically have lower returns than Bank of New York.

Below is a table showing the investments listed above and the interest that was earned, although may not be realized, in this quarter:

Investment Balance at 9/30/2023 Interest earned this
quarter
Estimated annual rate
of return
LAIF $2,698,149 $42,306 6.27%*
CAMP Liquid
Funds $10,900 $147

5.39%
CAMP Term Funds $30,000,000 $417,577 5.57%
Bank of New York
(FMV) $30,830,928 $155,829

2.02%
TOTAL $63,539,977 $615,859 3.88%
*Estimated rate of return is higher or lower than actual due to transfers made out or into the LAIF account during the quarter.

Interest generated from the various investments is allocated quarterly as revenue to the various City funds, based on each funds’ balance at that time.

Section 115 Trust
In October 2022, $1,135,396.65 was deposited into the City’s Section 115 Trust with PARS.

Below is a table showing the return on investment of these funds:

Initial Deposit –
10/2022
Current Balance –
09/2023
Earnings Rate of
Return
$1,135,396.65 $1,325,100.60 $189,703.95 3.24%
The fund balance of the 115 Trust can be used to pay CalPERS normal cost and/or pay down the unfunded liability, which was $6,549,253 as of the June 30, 2022 CalPERS Valuation Report.

On September 13, 2022, the City Council approved Resolution 22-39 adopting investment guidelines for this 115 Trust. These guidelines state that funds will be used when there is a deficit in the City’s General Fund with City Council concurrence, or as directed by the City Council. This Section 115 Trust will be the first line of funding of the CalPERS liability while in a deficit situation.

Attachments:

1. Investment report for Council 09.2023

1.4.B
Packet Pg. 121
1 $2,698,149
2 $30,010,900
Liquid Funds Interest rate 5.55% at 09/30/23 $ 10,900 TERM Funds $15,000,000
TERM Funds $15,000,000
3 $30,830,928
Ratings
Investments: Agency 15.1% AA+
US Corporate 27.2% A+
US Treasury 34.6% AA+
Money Market Fund 1.5% AA+
ABS 8.7% AAA
Supranational 3.4% AAA
Muni Bonds 0.9% AA‐
CMO 8.6% AAA
4 $ 332,364
CSJVRMA Pool ‐ fair value
Bank of New York (book value ‐ $32,052,449)
Interest rate 2.03% at 09/30/23
U S Treasury ‐ (fair value basis 1.0)
Interest rate 4.92% at 09/30/23
Bank of Stockton
CAMP
Interest rate of 5.43% to mature 2/2024
Interest rate of 5.63% to mature 6/2024
Based upon the Treasurer’s report, the entire investment of the City of Ripon is in FULL COMPLIANCE with the 2023 City of Ripon Investment Policy and the California Government Code.

As of September 30, 2023, the City’s average interest rate for the last 12 months is 1.27%.* At the end of September 2023, City funds are held in the following investments as listed:

INVESTMENTS
State Treasurer ‐ LAIF ‐ (fair value basis 1.0)
Interest rate 4.17% at 09/30/23

CITY OF RIPON
Investment Policy
Quarterly Report
July 01, 2023 ‐ September 30, 2023
The City of Ripon’s investment policy was adopted by Resolution 96‐63 on June 18, 1996 and amended by Resolution 03‐68 on August 19, 2003 and by Resolution 23‐28 on June 13, 2023. This policy provides for the legislative body of a local agency to invest all money belonging to or in the custody of the local agency in accordance with the provisions of California Government Code Sections 5922, 53601 et seq., and 53635.

This quarterly review complies with all of the elements required by California Government Code Section 53646(b).
* The City of Ripon financial information is on a cash basis, so this rate includes only interest that has been earned. CAMP TERM Funds are not earned until maturity.

1.4.B.a
Packet Pg. 122 Attachment: Investment report for Council 09.2023 (4033 : Quarterly Investment Report Review) Investment Report
September 30, 2023

Page 2 ends

5 $              113
$              191
6 $               ‐
Total Investments $63,872,645
Lisa Roos
City Clerk/Finance Director
Interest rate 0.00% at 09/30/23
U S Bank
Redevelopment agency 2020 tax allocation bonds
This report certifies that all investment actions executed prior to this report have been made in full Respectfully Submitted,
Lisa Roos
U S Treasury ‐ (fair value basis 1.0)
Interest rate 5.23% at 09/30/23
U S Bank
Water revenue bonds ‐ 2006
Water revenue bonds ‐ 2012
U S Treasury ‐ (fair value basis 1.0)
\\rcityfs2\users\lroos\My Documents\Investment Reports\Investment report for Council.xlsx ‐ 2023.09.30

1.4.B.a
Packet Pg. 123 Attachment: Investment report for Council 09.2023 (4033 : Quarterly Investment Report Review) City Council
259 N. Wilma Avenue
Ripon, CA 95366
MEMO
To: Honorable City Council
From: Daniel Sauer, Chief of Police
Date: 11/14/2023
Subject: Service Agreement - Absolute Software, Inc.

RECOMMENDED ACTION:

Approve and authorize the Mayor to sign the agreement with Absolute Software, Inc. for mobile connectivity software, a three-year term not to exceed $6,000 annually (funding source: General Fund).

BACKGROUND:

The Ripon Police Department is looking to improve the existing connection to our Mobile Data Terminals (MDTs) by integrating Netmotion from Absolute. Netmotion is a mobile connectivity software that will replace the current solution employed by the department. The current solution is a Virtual Private Network (VPN) that is outdated and limits the Officer’s ability to connect to our main servers.

By employing Netmotion, our Officers will have access to a greater set of features that will allow for ease of use and efficiency improvements in their daily duties. Netmotion is considered an industry standard amongst many other Law Enforcement Agencies.

Some of the benefits are as follows:
 Allows Officers to complete reports while in the field  Allows Officers to complete Stop Data collection via AB953 while in the field  Allows IT to deploy and utilize iRIMs 6 (cad system)
 Gives IT greater amount of control over how the MDT’s connect to our network  Removes filters that prevent certain functions on the MDT’s FISCAL IMPACT:

The fiscal impact will be $6,000 annually for three years funded by the General Fund.

1.4.C
Packet Pg. 124
Attachments:

1. Absolute_Software_-_3-Year_Annual_Agreement_-

1.4.C
Packet Pg. 125
c/o 1505 Westlake Ave N, Suite 500, Seattle, WA 98109 | +1 866.262.7626 | www.absolute.com _____________________________________________________________________________________ Order Specification Valid Through: December 29, 2023
Absolute Reference #: Q-238505
_____________________________________________________________________________________ Customer
City of Ripon
259 N Wilma Ave Ripon, CA 95366
Contact Information
Hunter Crosby
(209) 253-6931
[email protected]
_____________________________________________________________________________________ Term and License Details Term: December 1, 2023 to November 30, 2026 # of Subscription Licenses: 50
_____________________________________________________________________________________ Payment Details
Customer agrees to upgrade and renew their current licenses 50 to Subscription licenses of the Edge product for the term specified above, and subject to the pricing and annual payment schedule set out below, each annual payment to be invoiced at the start of each year of the subscription term by and paid in advance to Absolute or its duly authorized reseller.

Year 1: December 1, 2023 to November 30, 2024 - Convert to Edge – 50 Licenses – USD $6,000.00 Year 2: December 1, 2024 to November 30, 2025 - Renewal – 50 Licenses – USD $6,000.00 Year 3: December 1, 2025 to November 30, 2026 - Renewal – 50 Licenses – USD $6,000.00 Total Amount: USD $18,000.00
Customer may elect to purchase additional Subscription Licenses for the duration of the Term at any time at the mutually agreed upon price of $120 per License per year. Licenses will be co-termed to the Term and pro-rated. For annual billing, each annual payment is a legal commitment and obligation, notwithstanding any termination of the agreement (other than for breach by Absolute). ______________________________________________________________________________________ Customer Signature
Printed Name and Title:

Signature: \s1\
Date:

Absolute Software,
Inc. Signature
Printed Name and Title: \n2\ \t2\
Signature: \s2\
Date: \d2\
DocuSign Envelope ID: 4DFD57DB-A7FB-49E6-A3C8-A288032CC997 11/1/2023
Kaushik Nagaraj Authorized Signatory
Michael Restuccia, Mayor

1.4.C.a
Packet Pg. 126 Attachment: Absolute_Software_-_3-Year_Annual_Agreement_- (4060 : Service Agreement - Absolute Software, Inc.) City Council
259 N. Wilma Avenue
Ripon, CA 95366
MEMO
To: Honorable City Council
From: Ken Zuidervaart, Planning Director
Date: 11/14/2023
Subject: Recreational Vehicle Parking
RECOMMENDED ACTION:

This Ordinance amends Chapter 10.56 “Restrictions on Recreational Vehicle Parking in Residential Areas” to include language prohibiting the use of Recreational Vehicles as dwelling units on residential lots.

DISCUSSION/ANALYSIS:

The Code Enforcement Division asked staff to review and amend as necessary the Recreational Vehicle Parking ordinance to include language prohibiting the use of Recreational Vehicles as dwelling units on residential lots.

Staff reviewed Chapter 10.56 and is recommending adding section 10.56.070 to address the primary issue brought up by Code Enforcement and section 10.56.080 to provide further clarify regarding RV visitor parking permits. The proposed amendment to Chapter 10.56 “Restrictions on Recreational Vehicle Parking in Residential Areas” will amend this section of the Municipal Code to include language prohibiting the use of Recreational Vehicles as dwelling units on residential lots. Following is the proposed Ordinance recommended for first reading and introduction and attached are redline changes showing the proposed text changes to the Municipal Code and labeled “Chapter 10-56 - Redlined Version”.

FISCAL IMPACT: N/A
Attachments:

1. Chapter 10-56 - Redlined Version

2.A
Packet Pg. 127
ORDINANCE NO. 926

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
RIPON AMENDING CHAPTER 10.56 "RESTRICTIONS ON

RECREATIONAL VEHICLE PARKING IN RESIDENTIAL
AREAS" OF THE RIPON MUNICIPAL CODE.

BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF RIPON AS FOLLOWS:

SECTION 1. AMENDMENT TO CODE. Chapter 10-56 is hereby amended in its entirety to read as follows:

Chapter 10.56

RESTRICTIONS ON

RECREATIONAL VEHICLE PARKING

IN RESIDENTIAL AREAS
Sections:

10.56.010 Purpose

10.56.020 Definitions

10.56.030 Lots Created Prior to 1988

10.56.040 Lots Created After 1988

10.56.050 Parking Inside Structures

10.56.060 Parking on the Street

10.56.070 Recreational Vehicles Used as Dwellings

10.56.080 Visitor Parking of Recreational Vehicles

10.56.010 Purpose
The City Council wishes to maintain its residential areas as quiet and secure zones with adequate open space and areas to promote a wholesome, safe and enjoyable family environment. The City Council has adopted setback requirements in residential zones to provide adequate space for parking and storage of recreational vehicles in the side and/or rear yards of residential properties.

It is the intent of the City Council, in adopting this Chapter, to regulate parking and storage of recreational vehicles on both private property and on the streets in residential zones for the purpose of protecting the health, safety and welfare of the residents of the City. (Ord. 638, §1, 2001; Ord. 749, §1, 2007)

10.56.020 Definitions
For purposes of this Chapter, the following definitions shall apply:

A. “Lot Created.” A lot is created on the date of recordation of the Final Subdivision Map.

2.A
Packet Pg. 128
vehicle, travel trailers, fifth wheel trailers, pickup campers, camping trailers, motor coach homes, converted trucks or buses, boats and boat trailers, jet skis and other water vessels, all-terrain vehicles, utility trailers, etc. (Ord. 749, §1, 2007, Ord. 887, 2019)

10.56.030 Lots Created Prior to 1988
A. One (1) Recreational Vehicle may be parked in the front yard area of private residential property lots that were created prior to January 1, 1988, provided the following conditions are met:

1. Recreational Vehicles shall not discharge any litter, sewer effluent, or other matter except into sanitary facilities designed to dispose of such materials.

2. Recreational Vehicles shall be parked on areas surfaced with an all-weather material, such as concrete, asphalt, stone or gravel. The all-weather material shall be a minimum of two (2) inches deep and sufficiently compacted so as to eliminate the unreasonable accumulation of dust, dirt, mud, or weeds and shall be sufficiently maintained so that it will drain and dispose of all surface water per the City’s standard specifications.

3. At no time can the Recreational Vehicle extend over a public sidewalk, bike path, or street.

The Recreational Vehicle must be parked perpendicular to the front property line when at all possible.

B. Additional Recreational Vehicles may be parked in the side or rear yard areas of private residential property lots that were created prior to January 1, 1988, provided the following conditions are met:

1. Recreational Vehicles shall not discharge any litter, sewer effluent, or other matter except into sanitary facilities designed to dispose of such materials.

3. Recreational Vehicles shall not be parked as to block or prevent access by emergency personnel to the rear of the property. There must be a minimum of three (3) feet clear access remaining on one side of the main structure on the lot to the rear yard for emergency personnel. (Ord. 749, §1, 2007, Ord. 887, 2019)

10.56.040 Lots Created After 1988
Recreational Vehicles shall not be parked in the front yards of private residential property lots that were created on or after January 1, 1988, except for loading and unloading purposes for forty-eight (48) hours prior to use and forty-eight (48) hours after use. For purposes of this Chapter, “use” includes any operation of the “Recreational Vehicle” over a period of not less than twenty-four (24) hours to a particular destination, and does not include the mere moving of the “Recreational Vehicle” from one area within a lot or parcel to another location on such lot or parcel.

Recreational Vehicles may be parked in the side or rear yard areas of private residential property lots that were created on or after January 1, 1988, provided the following conditions are met:

A. Recreational Vehicles shall not discharge any litter, sewer effluent, or other matter except into sanitary facilities designed to dispose of such materials.

2.A
Packet Pg. 129
B. Recreational Vehicles shall be parked on areas surfaced with an all-weather material, such as concrete, asphalt, stone or gravel. The all-weather material shall be a minimum of two (2) inches deep and sufficiently compacted so as to eliminate the unreasonable accumulation of dust, dirt, mud, or weeds and shall be sufficiently maintained so that it will drain and dispose of all surface water per the City’s standard specifications.

C. Recreational Vehicles shall not be parked as to block or prevent access by emergency personnel to the rear of the property. There must be a minimum of three (3) feet clear access remaining on one side of the main structure on the lot to the rear yard for emergency personnel. (Ord. 749, §1, 2007, Ord. 887, 2019)

10.56.050 Parking Inside Structures
Recreational Vehicles may be parked inside any enclosed structure that complies with the minimum dimension, area, or other regulations of the particular residential district and the adopted comprehensive plan land use designation in which the structure is located. Recreational Vehicles shall be parked on areas surfaced with an all-weather material, such as concrete, asphalt, stone or gravel. The all-weather material shall be a minimum of two (2) inches deep and sufficiently compacted so as to eliminate the unreasonable accumulation of dust, dirt, mud, or weeds and shall be sufficiently maintained so that it will drain and dispose of all surface water per the City’s standard specifications. (Ord. 749, §1, 2007)

10.56.060 Parking on the Street
A. Parking of Recreational Vehicles on a residential street without a permit is prohibited, except for loading and unloading purposes for forty-eight (48) hours prior to use and forty-eight (48) hours after use. For purposes of this Chapter, “use” includes any operation of the “Recreational Vehicle” over a period of not less than twenty-four (24) hours to a particular destination, and does not include the mere moving of the Recreational Vehicle from one area within a lot or parcel to another location on such lot or parcel.

B. In the event a Recreational Vehicle is parked on a public street, the following additional limitations shall apply.

1. At no time shall any “slide out” component of the Recreational Vehicle be utilized or extended.

2. At no time shall any water hose, septic hose television attachment or other attachment be extended from the Recreational Vehicle over or upon any public sidewalk or right of way. street, any public sidewalk, or right of way. (Ord. 749, §1, 2007) C. Recreational Vehicles shall not discharge any litter, sewer effluent, or other matter except into sanitary facilities designed to dispose of such materials. (Ord. 887, 2019)

10.56.070 Recreational Vehicles used as Dwellings
A. Recreational Vehicles used for living or sleeping is prohibited on private property. No recreational vehicle, camper shell, automobile or similar device shall be used for living or sleeping quarters on private property, except in a lawfully operated mobile home park, travel trailer park, or campground and as otherwise provided in this section.

B. Overnight Camping Prohibited on Specified Public Properties. Within city streets, areas of the public right-of-way, and city-owned parking areas, parking of vehicles for purposes of

2.A
Packet Pg. 130
overnight camping or sleeping is prohibited by and shall be subject to enforcement in accordance with Chapter 10.40.

C. Exceptions—Recreational Vehicles for which a Recreational Vehicle (RV) visitor parking permit has been issued and such permit is displayed and is valid, pursuant to section 10.56.080 of this code.

10.56.080 Visitor Parking of Recreational Vehicles
Visitor parking of Recreational Vehicles will be allowed for a period of no more than fourteen (14) days in any continuous six (6) month period. No more than one (1) such visit shall be permitted within any six (6) month period. If the visitor’s Recreational Vehicle is to be parked for more than three (3) consecutive days, a RV visitor parking permit must be obtained from the Ripon Police Department. No fee shall be charged in connection with the issuance of such permit.

A. RV Visitor Parking Permit Application. An application for a RV visitor parking permit may be filed by the resident or the out-of-town visitor. The application shall include the following:

1. The name, residential address and phone number of the resident that the out-of-town visitor will be visiting;

2. The name, address, and phone number of the registered owner of the recreational vehicle for which a permit is sought along with a copy of the vehicle registration from the California Department of Motor Vehicles or equivalent agency from another state. If the resident applying for the RV visitor parking permit is not the registered owner, a letter of authorization of the registered owner shall be included;

3. The license number, year, make and model of the recreational vehicle and its dimensions as to width, height, and length;

4. The dates for which the permit is desired; and

5. Such additional information the chief of police, or his designee, may reasonably require.

B. The chief of police or his or her designee shall issue a RV visitor parking permit unless one of the following findings is made:

1. The out-of-town visitor is not the registered owner of the recreational vehicle or does not have authorization to use such vehicle;

2. There are public safety concerns relating to the parking of the recreational vehicle on the street on which the parking would be provided, including but not limited to a street being too narrow to safely accommodate the recreational vehicle;

3. The street on which parking would be provided prohibits parking of all vehicles;

4. The applicant provided information that was materially false;

5. The out-of-town visitor is not visiting the resident listed in the application;

6. The address associated with the resident that the out-of-town visitor is visiting has already exceeded the number of days allowed for a RV visitor parking permit for guests in the previous twelve months; or

7. The resident that is being visited has unpaid parking citations issued by the city of Ripon.

SECTION 2. CALIFORNIA ENVIRONMENTAL QUALITY ACT (CEQA). The City Council hereby finds that the adoption of this Ordinance does not constitute the approval of a “project” under the California Environmental Quality Act (CEQA) pursuant to section 15060(c)(2) and (3), 15061(b)(3), 15262, and 15378 of the State of California CEQA Guidelines.

Specifically, this Ordinance will not result in a direct or reasonably foreseeable indirect physical

2.A
Packet Pg. 131
change in the environment because it does not authorize the construction of any new structures or other physical changes to the environment.

SECTION 3. NO MANDATORY DUTY OF CARE. This Ordinance is not intended to, and shall not be construed or given effect in a manner that imposes upon the City or any officer, agent, employee or volunteer, thereof a mandatory duty of care towards persons and property, so as to provide a basis of civil liability for damages, except as otherwise imposed by law.

SECTION 4. SEVERABILITY. If any section, subsection, sentence, clause or phrase of this Chapter is for any reason held to be invalid or unconstitutional by a decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of this Chapter. The City Council hereby declares that it would have passed the ordinance codified in this Chapter, and each and every section, subsection, sentence, clause or phrase not declared invalid or unconstitutional without regard to whether any portion of this Chapter would be subsequently declared invalid or unconstitutional.

SECTION 5. EFFECTIVE DATE. This ordinance shall go into effect and be in full force and operation from and after thirty (30) days after its final passage and adoption.

SECTION 6. PUBLICATION. At least two (5) days prior to its final adoption, copies of this ordinance shall be posted at City Hall and on the City of Ripon website; and a notice shall be published once in The Manteca Bulletin, the official newspaper of the City of Ripon, setting forth the title of this ordinance, the date of its introduction and the places where this ordinance is posted.

PASSED AND ADOPTED at a regular meeting of the City Council of the City of Ripon this 14th day of November, 2023, by the following vote:

RESULT: FIRST READING [UNANIMOUS] Next: 12/12/2023 6:00 PM MOVER: Leo Zuber, Vice Mayor
SECONDER:Dean Uecker, Council Member
AYES: Michael Restuccia, Leo Zuber, Daniel de Graaf, Dean Uecker ABSENT: Gary Barton

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

By: ___________________________
LISA ROOS, City Clerk

2.A
Packet Pg. 132
Redline Version
182-5 10/2019
Chapter 10.56

RESTRICTIONS ON

RECREATIONAL VEHICLE PARKING

IN RESIDENTIAL AREAS
Sections:

10.56.010 Purpose

10.56.020 Definitions

10.56.030 Lots Created Prior to 1988

10.56.040 Lots Created After 1988

10.56.050 Parking Inside Structures

10.56.060 Parking on the Street

10.56.070 Recreational Vehicles Used as Dwellings

10.56.080 Visitor Parking of Recreational Vehicles

10.56.020 Definitions
For purposes of this Chapter, the following definitions shall apply:

A. “Lot Created.” A lot is created on the date of recordation of the Final Subdivision Map.

B. “Recreational Vehicle.” A vehicle towed or self-propelled on its own chassis or attached to the chassis of another vehicle and designed or used for recreation, utility, hauling sporting purposes and/or social activities. The term recreational vehicle includes, but is not limited to, a vehicle, travel trailers, fifth wheel trailers, pickup campers, camping trailers, motor coach homes, converted trucks or buses, boats and boat trailers, jet skis and other water vessels, all-terrain vehicles, utility trailers, etc. (Ord. 749, §1, 2007, Ord. 887, 2019)

1. Recreational Vehicles shall not discharge any litter, sewer effluent, or other matter except into sanitary facilities designed to dispose of such materials.

2.A.a
Packet Pg. 133 Attachment: Chapter 10-56 - Redlined Version (926 : Recreational Vehicle Parking) Redline Version
182-5 10/2019
mud, or weeds and shall be sufficiently maintained so that it will drain and dispose of all surface water per the City’s standard specifications.

3. At no time can the Recreational Vehicle extend over a public sidewalk, bike path, or street.

The Recreational Vehicle must be parked perpendicular to the front property line when at all possible.

4. Visitor parking of Recreational Vehicles will be allowed for a period of no more than fourteen (14) days in any continuous six (6) month period. No more than one (1) such visit shall be permitted within any six (6) month period. If the visitor’s Recreational Vehicle is to be parked for more than three (3) consecutive days, a visitor parking permit must be obtained from the Ripon Police Department. No fee shall be charged in connection with the issuance of such permit.

1. Recreational Vehicles shall not discharge any litter, sewer effluent, or other matter except into sanitary facilities designed to dispose of such materials.

10.56.040 Lots Created After 1988
Recreational Vehicles shall not be parked in the front yards of private residential property lots that were created on or after January 1, 1988, except for loading and unloading purposes for forty-eight (48) hours prior to use and forty-eight (48) hours after use. For purposes of this Chapter, “use” includes any operation of the “Recreational Vehicle” over a period of not less than twenty-four (24) hours for to a particular destination, and does not include the mere moving of the “Recreational Vehicle” from one area within a lot or parcel to another location on such lot or parcel.

Recreational Vehicles may be parked in the side or rear yard areas of private residential property lots that were created on or after January 1, 1988, provided the following conditions are met:

A. Recreational Vehicles shall not discharge any litter, sewer effluent, or other matter except into sanitary facilities designed to dispose of such materials.

B. Recreational Vehicles shall be parked on areas surfaced with an all-weather material, such as concrete, asphalt, stone or gravel. The all-weather material shall be a minimum of two (2) inches deep and sufficiently compacted so as to eliminate the unreasonable accumulation of dust, dirt,

2.A.a
Packet Pg. 134 Attachment: Chapter 10-56 - Redlined Version (926 : Recreational Vehicle Parking) Redline Version
182-5 10/2019
mud, or weeds and shall be sufficiently maintained so that it will drain and dispose of all surface water per the City’s standard specifications.

D. Visitor parking of Recreational Vehicles will be allowed for a period of no more than fourteen (14) days in any continuous six (6) month period. No more than one (1) such visit shall be permitted within any six (6) month period. If the visitor’s Recreational Vehicle is to be parked for more than three (3) consecutive days, a visitor parking permit must be obtained from the Ripon Police Department. No fee shall be charged in connection with the issuance of such permit. (Ord. 749, §1, 2007, Ord. 887, 2019)

B. In the event a Recreational Vehicle is parked on a public street, the following additional limitations shall apply.

1. At no time shall any “slide out” component of the Recreational Vehicle be utilized or extended.

10.56.070 Recreational Vehicles used as Dwellings

2.A.a
Packet Pg. 135 Attachment: Chapter 10-56 - Redlined Version (926 : Recreational Vehicle Parking) Redline Version
182-5 10/2019
A. Recreational Vehicles used for living or sleeping is prohibited on private property. No recreational vehicle, camper shell, automobile or similar device shall be used for living or sleeping quarters on private property, except in a lawfully operated mobile home park, travel trailer park, or campground and as otherwise provided in this section.

B. Overnight Camping Prohibited on Specified Public Properties. Within city streets, areas of the public right-of-way, and city-owned parking areas, parking of vehicles for purposes of overnight camping or sleeping is prohibited by and shall be subject to enforcement in accordance with Chapter 10.40.

A. RV Visitor Parking Permit Application. An application for a RV visitor parking permit may be filed by the resident or the out-of-town visitor. The application shall include the following:

1. The name, residential address and phone number of the resident that the out-of-town visitor will be visiting;

3. The license number, year, make and model of the recreational vehicle and its dimensions as to width, height, and length;

4. The dates for which the permit is desired; and

5. Such additional information the chief of police, or his designee, may reasonably require.

B. The chief of police or his or her designee shall issue a RV visitor parking permit unless one of the following findings is made:

1. The out-of-town visitor is not the registered owner of the recreational vehicle or does not have authorization to use such vehicle;

3. The street on which parking would be provided prohibits parking of all vehicles;

4. The applicant provided information that was materially false;

5. The out-of-town visitor is not visiting the resident listed in the application;

1.7.The resident that is being visited has unpaid parking citations issued by the city of Ripon.

2.A.a
Packet Pg. 136 Attachment: Chapter 10-56 - Redlined Version (926 : Recreational Vehicle Parking) City Council
259 N. Wilma Avenue
Ripon, CA 95366
MEMO
To: Honorable City Council
From: Lisa Roos, City Clerk & Finance Director
Date: 11/14/2023
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, 2023.

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, 2023 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.

3.A
Packet Pg. 137
 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:

We have received drafts of the City of Ripon and for the Money Purchase Thrift Pension Plan audits for the fiscal year ending June 30, 2023. Final copies will be available for the December Council meeting.

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, 2023. 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 $1,688,947 (or 11%) as compared to the previous fiscal year.
 General fund operating expenses increased by $1,258,115 (or 9%) as compared to the previous fiscal year.
 During the fiscal year ending June 30, 2023, a total of $1,910,324 was transferred from the General Fund. Transfers were made to the Street and Road Reserve Fund ($424,328), Sick Leave Contingency Fund ($45,000), Department Capital Fund ($1,036,517), Parks Capital Fund ($85,000), Landscape Districts ($44,119), CNG Capital Reserve ($113,499), and CalPERS Contingency Fund ($161,861).
 The City’s share of CalPERS unfunded liability increased significantly due to the smaller 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 ($6,549,253 as of June 30, 2022 PERS Valuation Report). Since fiscal year 2017-2018, $1,501,230 has been transferred to a CalPERS Contingency fund and a $250,000 prepayment towards the City’s unfunded accrued liability has been made.

During fiscal year 22/23, the City transferred the CalPERS Contingency fund balance into a Section 115 Trust. The Trust balance at June 30, 2023 was $1,204,096.

3.A
Packet Pg. 138
Street & Road Funds:
 At the end of the fiscal year ending June 30, 2023, the fund balances of the Street & Road Operating fund was $4,554,836 and the Street & Road Reserve fund was $2,915,287.

During the fiscal year ending June 30, 2023, a Street & Road Reconstruction Fund was created and had an ending balance of $546,643. The City will continue to deposit funds into this Fund annually for reconstruction projects. The Street & Road Operating fund balance increased by $1,165,407 during fiscal year 22/23.  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 future years, beginning 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, 2023 as compared to the previous fiscal year:

FY 2021-22 FY 2022-23
Operating Revenue $4,954,583 $2,728,028
Highway User Tax Account 361,781 415,660
Local Transportation Fund 799,211 626,942
Measure K Local Streets 392,101 409,643
Senate Bill 1 326,350 356,191
Street & Road Misc. Revenue1 3,075,140 919,592
Operating Expenses $767,064 $656,892
Street & Road Maintenance 373,307 302,096
Landscape Maintenance 371,945 325,316
Administration 18,015 25,617
Engineering 3,797 3,863
Capital Projects $3,732,818 $359,087
Transfer to Street & Road
Reconstruction Fund $546,643
Street & Road Operating Fund Ending
Balance $3,389,430 $4,554,836
1 Includes grant income in FY 2021-22 for the Stockton Rehabilitation and Lower Stanislaus River Multi-Use Trail projects and in FY 2022-23 for the Stockton Rehabilitation.
 The following is a summary of major Street & Road capital expenses during the year ending June 30, 2023:
o $291,134 for the Stockton Avenue Rehabilitation Phase 2 Project o $10,098 for the Lower Stanislaus River Multi-Use Trail Project o $31,305 for the South of Main Cape Seal design
o $26,550 for the Utility Maintenance Asphalt Project

3.A
Packet Pg. 139
Enterprise Operating Funds:
 At the end of the fiscal year ending June 30, 2023, the Enterprise Operating funds had the following activity by source:

FY 2021-22 FY 2022-23
Fund Ending
Balance Income Expenses
Balance
Prior to
Transfer

Transfer

Final Ending
Balance
Water $926,514 $3,825,116 ($2,678,581) $2,073,049 ($1,146,535) $926,514 Sewer $710,609 $2,015,969 ($1,355,152) $1,371,426 ($674,000) $697,426 Garbage $211,230 $2,526,054 ($2,300,398) $436,886 ($225,656) $211,230  During fiscal year 2022-2023, 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, 2023, as compared to the previous fiscal year:

FY 2021-22 FY 2022-23
Fund Ending
Balance Income Expenses
Balance
Prior to
Transfer

Transfer

Final Ending
Balance
Water $7,233,395 $288,009 ($1,347,064) $6,174,340 $1,146,535 $7,320,875 Sewer $1,687,703 $85,911 ($579,777) $1,193,837 $355,000 $1,548,837 Sewer WWTP Reserve $1,161,125 $17,510 ($0) $1,178,635 $319,000 $1,497,635 Garbage $1,067,135 $11,921 ($436,012) $643,044 $225,656 $868,700 Storm Drain $371,022 $5,595 ($35,017) $341,600 $0 $341,600  The following is a summary of major Enterprise Capital expenses during the year ending June 30, 2023:

Water Enterprise Capital Summary:
o $1,116,000 for drilling of Well #19
o $9,000 for design of Well #3
o $31,000 for Well #12 Impact Analysis
o $27,000 for Utility Maintenance Asphalt Patch Project o $67,000 related to the Corporation Yard
o $12,000 for 1/3 of a forklift (paid by Water, Sewer & Garbage Enterprise Capital Funds)
o $85,000 for the purchase of new endpoints

3.A
Packet Pg. 140
Sewer Enterprise Capital Summary:
o $2,000 for Stockton Avenue Rehabilitation Project
o $343,000 related to the Corporation Yard
o $235,000 for a generator, trailer mounted pump & hose, 2 aerators and 1/3 of a forklift (paid by Water, Sewer & Garbage Enterprise Capital Funds) Garbage Enterprise Capital Summary:
o $411,000 for a CNG garbage truck and 1/3 of a forklift (paid by Water, Sewer & Garbage Enterprise Capital Funds)
o $25,000 for replacement garbage cans
Storm Drain Enterprise Capital Summary:
o $35,000 related to the Corporation Yard
PFFP Capital Funds:
 The following is a summary of the fund balance of each PFFP Capital Fund for fiscal year ending June 30, 2023, as compared to the previous fiscal year:

FY 2021-22 FY 2022-23
Fund Ending
Balance Income Expenses Transfers Final Ending Balance
Water $2,794,361 $186,686 $0 $2,981,047
SSJID Connection Reserve $818,384 $53,492 $0 $871,876
Garbage ($663,607) $14,370 ($106,204) ($755,441)
Wastewater $5,380,469 $305,277 $0 $5,685,746
Storm Drain $2,280,059 $135,789 $0 $2,415,848
Transportation $1,224,927 $637,618 ($18,757) $1,843,788 RTIF $1,310,681 $304,122 $0 $1,614,803
Parks & Recreation $1,202,796 $42,855 $0 ($1,200,000) $45,651 Police ($1,197,518) $22,424 ($17,940) ($1,193,034)
City Hall ($3,794,552) $46,833 ($56,974) ($3,804,693)
Corporation Yard $445,063 $124,439 ($751,448) $7,428,300 $7,246,3541 Library ($607,132) $1,076 ($9,146) ($615,202)
TOTAL $9,193,931 $16,336,743
1Balance differs from audited financial statements because audit refers to City’s transfers or balances as advances to and/or from other funds.
 The following is a summary of major PFFP capital expenses during the year ending June 30, 2023:
o $95,000 for new garbage cans
o $751,000 for the Corporation Yard design and construction  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 &

3.A
Packet Pg. 141
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.

Debt Obligations:
 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 $550,028 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.
 At the end of the fiscal year ending June 30, 2023, the City’s total debt obligation was $26,408,259. This balance is summarized in the table below:

Debt Balance @
6/30/22
Additions in
FY 22/23
Paid in
FY 22/23
Ending Balance
@ 6/30/23
2011 Sewer Bonds $720,000 $170,000 $550,000
2006 Water Revenue Bonds $4,370,000 $315,000 $4,055,000 2012 Water Revenue Bonds $1,485,000 $230,000 $1,255,000 2020 Redevelopment Bonds $19,780,805 $224,707 $19,556,098 Parks & Recreation loan to
City and Redevelopment
Agency
$539,523 $10,505 $0 $550,028
Water Surcharge Installation
Project; repaid by surcharges
collected until 2025
$634,125 $191,992 $442,133
Mistlin Indoor Facility
Parking Lot; repaid by facility
lease; loan paid down by
AB1600 funds of $1,200,000
in FY 22/23; remainder
forgiven
$1,559,921 $113,250
+$1,200,000
+$246,671
$ 0
TOTAL $29,089,374 $10,505 $2,691,620 $26,408,259
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, 2023, the City’s outstanding Economic Incentives were $2,246,354. This balance is summarized in the table below:

Business Original
Incentive
Balance @
6/30/22
Tax received to
offset incentive in
FY 22/23
Ending
Balance @
6/30/23
Boat Country $66,944 $0 $0 $0
JKB Living $655,417 $568,293 $42,467 $525,826
Happy Daze RV $1,311,746 $1,311,746 $7,644 $1,304,102
TownePlace Suites by Marriott1 $416,426
TOTAL $1,880,039 $50,111 $1,829,928

3.A
Packet Pg. 142
1 In 2021/2022, the City Council approved this incentive plan, but TownePlace Suites by Marriott has not taken advantage of it yet.

Money Purchase Thrift Pension Plan (Non-PERS Retirement Plan):

The draft audit for the Money Purchase Thrift Pension Plan Financial Statements is also attached for review. The net position available for benefits increased $1,135,432 during fiscal year ending June 30, 2023.

Attachments:

1. Budget Category Reporting Summary

2. Fund Balances 2023.06.30

3. City of Ripon - Draft Financial Statements - 2023 (11-9-2023)

4. City of Ripon - Money Purchase Thrift Pension Plan - Financial Statement Draft - 11-7-2023

3.A
Packet Pg. 143
Budget Category Reporting Summary 3.A.a
Packet Pg. 144
Attachment: Budget Category Reporting Summary (4038 : Audited financial statements) Fund Description
Beginning Balance
7/1/2022 YTD Income YTD Expenditures YTD Transfers
Ending Balance
June 2023 ‐ FINAL

OPERATING FUNDS
General Funds
General Fund 6,501,184.76               $16,909,055.41 (14,955,133.70)                              (1,910,324.15)              6,544,782.32 Sick Leave Contingency 355,547.04                   18,728.73 ‐ 45,000.00                  419,275.77 PERS Contingency              1,135,396.65 73,277.18 ‐ 161,861.23              1,370,535.06 Healthcare Contingency                  209,024.85 8,207.92 ‐ ‐                  217,232.77 Liability SIR Contingency                  627,074.57 24,623.76 ‐ ‐                  651,698.33 Litigation/Natural Disaster Contingency              2,475,986.97              1,980,203.97 ‐                (3,919,880.00)                  536,310.94 Asset/Liability adjustments                  100,418.30 64,084.76 ‐ ‐                  164,503.06 Street & Road Funds
Street & Roads              3,389,430.39              2,728,028.88                (1,015,979.01) (546,642.74)              4,554,837.52 Street & Road Reconstruction Fund ‐ ‐ ‐ 546,642.74                  546,642.74 Street & Road Reserve              2,461,384.26 29,574.67 ‐ 424,328.00              2,915,286.93 Transit funds 22,027.63 60,588.80 (60,496.65) ‐ 22,119.78 LTF Transit funds ‐                  169,761.00 ‐ ‐                  169,761.00 Enterprise Operating Funds
Water Operating                  926,513.59              3,825,116.66                (2,678,581.33)                (1,146,535.33)                  926,513.59 Sewer Operating                  710,609.27              2,015,969.03                (1,355,152.59) (674,000.00)                  697,425.71 Garbage Operating                  211,230.50              2,526,053.94                (2,300,398.33) (225,655.61)                  211,230.50 $         19,125,828.78 $         30,433,274.71 $           (22,365,741.61) $             (7,245,205.86) $         19,948,156.02

CAPITAL FUNDS
General Capital Funds
Parks & Recreation                  881,428.79                  137,136.99 (88,651.88)                  2,247,000.00              3,176,913.90 Jack Tone Golf Course Capital Reserve                  472,981.43 60,674.77 ‐ ‐                  533,656.20 CNG Station Capital Reserve                  195,982.85 2,115.45 (95,148.82) 113,499.00                  216,448.48 Department Funds              1,059,614.25                  147,831.94 (673,141.53)                  1,857,155.00              2,391,459.66 Underground Utilties 10,197.82 153.80 ‐ ‐ 10,351.62
Mitigation Fees              8,038,443.35                  188,671.12 ‐                (5,687,300.00)              2,539,814.47 Corporation Yard ‐ ‐ (254,535.66)                  2,137,241.00              1,882,705.34 Enterprise Capital Funds
Water Enterprise Capital              7,233,394.46                  288,008.72                (1,347,063.53)                  1,146,535.33              7,320,874.98 Sewer Enterprise Capital              1,687,702.63 85,911.85 (579,777.22) 355,000.00              1,548,837.26 Sewer WWTP Reserve              1,161,125.49 17,510.03 ‐ 319,000.00              1,497,635.52 Garbage Enterprise Capital              1,067,134.86 11,921.39 (436,012.54) 225,655.61                  868,699.32 Storm Drain Enterprise Capital                  371,022.30 5,595.09 (35,017.33) ‐                  341,600.06 PFFP Capital Funds
Water              2,794,361.29                  186,685.66 ‐ ‐              2,981,046.95 SSJID Connection Reserve                  818,384.64 53,491.77 ‐ ‐                  871,876.41 Garbage                (663,606.35) 14,370.14 (106,204.39) ‐                (755,440.60) Wastewater              5,380,468.53                  305,277.84 ‐ ‐              5,685,746.37 Storm Drainage              2,280,059.71                  135,788.27 ‐ ‐              2,415,847.98 Transportation              1,224,927.40                  637,617.79 (18,757.23) ‐              1,843,787.96 Regional Transportation Impact Fee              1,310,680.94                  304,121.97 ‐ ‐              1,614,802.91 Parks & Recreation              1,202,796.19 42,854.74 (0.00)                (1,200,000.00) 45,650.93 Parks & Recreation loan repayment funds                  539,522.64 10,505.84                  550,028.48 Police             (1,197,518.86) 22,424.21 (17,939.80) ‐             (1,193,034.45) City Hall             (3,794,551.99) 46,832.96 (56,973.85) ‐             (3,804,692.88) Corporation Yard                  445,063.44                  124,439.23 (751,448.46)                  7,428,300.00              7,246,354.21 Library                (607,132.52) 1,076.29 (9,146.35) ‐                (615,202.58) $         31,912,483.29 $           2,831,017.86 $             (4,469,818.59) $              8,942,085.94 $         39,215,768.50

RESTRICTED FUNDS
Special Revenue/Restricted Funds
Benefit Assessment Districts 440,784.24                   25,305.23 ‐ ‐                  466,089.47 NPSP Assessment District 807,826.55 12,182.20 ‐ ‐                  820,008.75 Landscape & Lighting Districts                  249,252.83                  468,710.22 (424,668.13) 44,119.92                  337,414.84 Redevelopment ‐ Housing              5,095,597.39                  160,802.76 ‐ ‐              5,256,400.15 Redevelopment ‐ City              1,731,384.07 26,109.64 ‐                (1,741,000.00) 16,493.71 Redevelopment ‐ State                  884,814.78              1,027,918.00                (1,154,602.14) ‐                  758,130.64 Housing Fund              1,803,839.55 28,693.94 (12,904.38) ‐              1,819,629.11 CDBG ‐ 52,423.95 (52,423.95) ‐ ‐
$         11,013,499.41 $           1,802,145.94 $             (1,644,598.60) $             (1,696,880.08) $           9,474,166.67 GRAND TOTAL 62,051,811.48 $    $   35,066,438.51 $      ‐ (28,480,158.80) $ $   68,638,091.19 Bank Accounts‐Balances 5/31/2023 Bank Accounts
B of Stkn ‐Gen 129,560.44 B of Stkn ‐Gen 75,802.15
Petty Cash 700.00 Petty Cash 700.00
Police ‐ petty cash 400.00 Police ‐ petty cash 400.00
Petty Cash ‐ A/C 200.00 Petty Cash ‐ A/C 200.00
B of Stkn.‐PR 368,371.40 B of Stkn.‐PR 6,000.00
B of Stkn.‐Rec 3,211.08 B of Stkn.‐Rec 11,315.67
B of Stkn.‐PD Voucher Pr 1,242.00 B of Stkn.‐PD Voucher Pro 1,242.00 B of America‐Prkg Cit. 50,409.23 B of America‐Prkg Cit. 4,639.23 LAIF               19,575,782.52 LAIF              5,425,782.52 Bk of New York               31,761,664.79 Bk of New York            31,896,619.87 CAMP               15,000,000.00 CAMP            30,010,802.95 US Bank Sec 115 Trust                  1,177,929.49 US Bank Sec 115 Trust              1,204,095.65 Redev. Debt ‐ 2020 0.32 Redev. Debt ‐ 2020 0.32
Water Bonds‐2006 299.35 Water Bonds‐2006 300.61
Water Bonds‐2012 189.43 Water Bonds‐2012 190.22
BANK TOTALS 68,069,960.05 $       BANK TOTALS 68,638,091.19 $

TOTAL RESTRICTED FUNDS

CITY OF RIPON

FUND BALANCES SUMMARY

TOTAL CAPITAL FUNDS

TOTAL OPERATING FUNDS
2022‐2023
June 2023 ‐ FINAL
\\rcityfs2\users\lroos\My Documents\Month End\06.2023\11. cash June 2023 FINAL 2.xls - Summary Fund Balances 2023.06.30

3.A.b
Packet Pg. 145 Attachment: Fund Balances 2023.06.30 (4038 : Audited financial statements) City of Ripon | California
Financial Statements
For the Year Ended June 30, 2023
City of Ripon - Draft Financial Statements - 2023

3.A.c
Packet Pg. 146 Attachment: City of Ripon - Draft Financial Statements - 2023 (11-9-2023) (4038 : Audited financial statements) CITY OF RIPON, CALIFORNIA | FOR THE YEAR ENDED JUNE 30, 2023 Financial Statements

TABLE OF CONTENTS
PAGE
Independent Auditor’s Report ............................................................................................................................................ 1 Management’s Discussion and Analysis ............................................................................................................................. 5 Basic Financial Statements:

Government-Wide Financial Statements:

Statement of Net Position – Modified Cash Basis ...................................................................................................... 17 Statement of Activities – Modified Cash Basis ........................................................................................................... 18 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:

Private Purpose Trust Fund:

Statement of Fiduciary Net Position – Modified Cash Basis ........................................................................ 24 Statement of Changes in Fiduciary Net Position – Modified Cash Basis ...................................................... 25 Notes to the Basic Financial Statements…………………………………………………………………………………………………………….………….27 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 City of Ripon - Draft Financial Statements - 2023

3.A.c
Packet Pg. 147 Attachment: City of Ripon - Draft Financial Statements - 2023 (11-9-2023) (4038 : Audited financial statements) 1 INDEPENDENT AUDITOR’S REPORT
To the Honorable Mayor and
Members of the City Council
City of Ripon, California
City of Ripon - Draft Financial Statements - 2023

3.A.c
Packet Pg. 148 Attachment: City of Ripon - Draft Financial Statements - 2023 (11-9-2023) (4038 : Audited financial statements) 2 INDEPENDENT AUDITOR’S REPORT PLACEHOLDER
City of Ripon - Draft Financial Statements - 2023

3.A.c
Packet Pg. 149 Attachment: City of Ripon - Draft Financial Statements - 2023 (11-9-2023) (4038 : Audited financial statements) 3 INDEPENDENT AUDITOR’S REPORT PLACEHOLDER
City of Ripon - Draft Financial Statements - 2023

3.A.c
Packet Pg. 150 Attachment: City of Ripon - Draft Financial Statements - 2023 (11-9-2023) (4038 : Audited financial statements) 4 MANAGEMENT’S DISCUSSION AND ANALYSIS
City of Ripon - Draft Financial Statements - 2023

3.A.c
Packet Pg. 151 Attachment: City of Ripon - Draft Financial Statements - 2023 (11-9-2023) (4038 : Audited financial statements) CITY OF RIPON, CALIFORNIA | JUNE 30, 2023
Management’s Discussion and Analysis
5 The purpose of the Management’s Discussion and Analysis is to provide a summary of the City’s financial activities for the fiscal year ended June 30, 2023. The City’s financial statements are presented on a modified cash basis of accounting, as described in the basis of accounting paragraphs noted on pages 6-7. 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 2 of this memorandum, the City’s assets exceeded its liabilities by $56,213,535 (net position) for the fiscal year ended June 30, 2023. This compares favorably to the previous year’s net position of $47,225,493. This increase includes (10%) of capital related debt, 70% of restricted funds and 40% of unrestricted funds. The net position for the fiscal year ended June 30, 2023 is comprised of the following:
 Capital related debt of $5,860,000 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 $5,860,000 constitutes a negative net position.  Restricted net position of $39,476,002 represents the funds restricted for public safety including Vehicle Abatement, Drug Seizure and Police Department Grants; street construction and maintenance, assessment districts, Development Related fees, and low- and moderate-income housing.  Unrestricted net position of $22,597,533 represents the funds that are not otherwise restricted and may be committed or assigned based on priorities and/or policies established by the City Council.

Table 1 shows a summary of unrestricted funds:

TABLE 1
2023 2022
General Fund Reserves:

Sick Leave Contingency $ 419,276 $ 355,547
PERS Leave Contingency 1,370,535 1,135,397
Healthcare Contingency 217,233 209,025
Litigation Self-Insured Retention Contingency 651,698 627,075 Litigation/Natural Disaster Contingency 536,311 2,475,987 Operating Reserve 6,100,161 1,412,073
Subsequent Year Budget Deficit 3,344,729 -
Street and Road Reserve Fund 3,461,927 2,461,384
Street and Road Operations (544,904) -
General Capital Funds:

Parks and Recreation 3,957,241 881,429
CNG Station Capital Reserve 216,448 202,066
Department Capital Funds 2,391,461 1,526,512
Corporation Yard 1,882,705
Ripon Lighting Fund (21,343) -
Enterprise Funds * 1,214,120 1,392,537 *
Total Unrestricted Funds 22,597,533 $ 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.

City of Ripon - Draft Financial Statements - 2023

3.A.c
Packet Pg. 152 Attachment: City of Ripon - Draft Financial Statements - 2023 (11-9-2023) (4038 : Audited financial statements) CITY OF RIPON, CALIFORNIA | JUNE 30, 2023
Management’s Discussion and Analysis
6  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, 2023, $44,120 was transferred from the General Fund to five 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 longerterm view of the City’s finances. 2) Fund Financial Statements. Fund financial statements (beginning on page 21) focus on the individual parts of the City government. Fund financial statements also report the City’s operations in more detail than the governmentwide 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 governmentwide 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’s financial statements are presented based on a modified cash basis of accounting. This modified cash basis of accounting is a basis of accounting other than generally accepted accounting principles 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.

City of Ripon - Draft Financial Statements - 2023

3.A.c
Packet Pg. 153 Attachment: City of Ripon - Draft Financial Statements - 2023 (11-9-2023) (4038 : Audited financial statements) CITY OF RIPON, CALIFORNIA | JUNE 30, 2023
Management’s Discussion and Analysis
7 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 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 this in mind.

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 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. The City’s net position, which is 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
The City has three types of funds: governmental, proprietary and fiduciary, which are noted below. 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.

City of Ripon - Draft Financial Statements - 2023

3.A.c
Packet Pg. 154 Attachment: City of Ripon - Draft Financial Statements - 2023 (11-9-2023) (4038 : Audited financial statements) CITY OF RIPON, CALIFORNIA | JUNE 30, 2023
Management’s Discussion and Analysis
8  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 $47,225,493 to $56,213,535 between fiscal years 2022 and 2023. 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 2 on the following page shows a breakdown and comparison of these activities.

City of Ripon - Draft Financial Statements - 2023

3.A.c
Packet Pg. 155 Attachment: City of Ripon - Draft Financial Statements - 2023 (11-9-2023) (4038 : Audited financial statements) CITY OF RIPON, CALIFORNIA | JUNE 30, 2023
Management’s Discussion and Analysis
9 TABLE 2:

Total
Percentage
Change
2022 2023 2022 2023 2022 2023 2022-2023
Cash and investments $ 19,851,870 $ 32,092,438 $ 1,848,244 $ 1,834,670 $ 21,700,114 $ 33,927,108 56% Cash and investments - restricted 32,639,806 28,695,963 96 32,639,902 492 28,696,455 -12% Internal balances 442,133 634,124 (634,124) (442,133) - - 0% Total assets 61,230,534 53,125,800 1,214,216 1,393,029 54,340,016 62,623,563 15% Long-term liabilities:

Loan due to private-purpose trust funds 539,523 550,028 - - 539,523 550,028 2%Debt due within one year - - 715,000 740,000 715,000 740,000 3%Debt due in more than one year - - 5,860,000 5,120,000 5,860,000 5,120,000 -13% Total liabilities 550,028 539,523 6,575,000 5,860,000 7,114,523 6,410,028 -10% Capital related debt - - (6,575,000) (5,860,000) (6,575,000) (5,860,000) -11%Restricted for:

Public safety 184,461 189,848 - - 184,461 189,848 3%
Street construction and maintenance 3,934,333 4,724,596 - - 3,934,333 4,724,596 20%Assessment districts 270,601 337,421 - - 270,601 337,421 25%Capital outlay 24,289,622 24,168,796 - - 24,289,622 24,168,796 0%Mitigation fees 8,038,443 8,235,220 - - 8,038,443 8,235,220 2%Low and moderate income housing 1,803,840 1,819,629 - - 1,803,840 1,819,629 1%Debt service - - 96 492 96 492 413% Unrestricted 14,064,977 21,204,996 1,214,120 1,392,537 15,279,097 22,597,533 48% Total Net Position $ 52,586,277 60,680,506 $ (5,360,784) $ (4,466,971) $ 47,225,493 $ 56,213,535 $ 19% Governmental Activities Business-Type Activities Total
The net position of the City’s governmental activities increased 15.39% to $60,680,506. However, $39,475,510, of this amount is restricted regarding the purposes for which it can be used. Consequently, unrestricted amounts showed $21,204,996 at the end of this year. Unrestricted funds include funds that the Council has the ability to assign or commit based on the priorities and policies of the City Council and are summarized in Table 1 under Financial Highlights.

City of Ripon - Draft Financial Statements - 2023 3.A.c Packet Pg. 156
Attachment: City of Ripon - Draft Financial Statements - 2023 (11-9-2023) (4038 : Audited financial CITY OF RIPON, CALIFORNIA | JUNE 30, 2023
Management’s Discussion and Analysis
10 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
70,000,000
Governmental Business-Type
2022
2023
Changes from 2022 to 2023 reflect an increase of 19.03% in net position, an increase of 15.39% for governmental activities and an increase of 16.67% for business-type activities.

Changes in Net Position – Modified Cash Basis
For the year ended June 30, 2023, net position (resulting from modified cash basis transactions or events) changes are included in Table 3.

City of Ripon - Draft Financial Statements - 2023

3.A.c
Packet Pg. 157 Attachment: City of Ripon - Draft Financial Statements - 2023 (11-9-2023) (4038 : Audited financial statements) CITY OF RIPON, CALIFORNIA | JUNE 30, 2023
Management’s Discussion and Analysis
11 TABLE 3:

Total
Percentage
Change
2022 2023 2022 2023 2022 2023 2022-2023
RevenuesProgram revenues:

Charges for services 2,212,168 $ 3,350,038 $ 8,137,665 $ 8,334,445 $ 10,349,833 $ 11,684,483 $ 13% Operating grants and contributions 1,879,180 1,343,278 - - 1,879,180 1,343,278 -29% Capital grants and contributions 5,527,209 4,307,517 398,915 421,925 5,926,124 4,729,442 -20% General revenues
Taxes:

Property taxes 2,532,657 2,608,196 - - 2,532,657 2,608,196 3% Sales and use taxes 4,626,645 4,620,254 - - 4,626,645 4,620,254 0% Other 328,848 284,189 188,030 194,422 516,878 478,611 -7% Motor vehicle in lieu 1,809,713 1,911,505 - - 1,809,713 1,911,505 6% American rescue plan act 1,959,940 1,959,940 - - 1,959,940 1,959,940 0% Investment income 289,482 842,508 14,495 30,265 303,977 872,773 187% Miscellaneous 785,555 668,774 - - 668,774 785,555 17%
Total revenue 22,012,980 21,834,616 8,739,105 8,981,057 30,573,721 30,994,037 1% ExpensesAdministrative 71,133 78,702 - - 71,133 78,702 11% Legislative 3,616 3,681 - - 3,616 3,681 2%Police 7,805,549 8,857,224 - - 7,805,549 8,857,224 13%Streets and public works 1,937,767 1,768,042 - - 1,937,767 1,768,042 -9%Culture and recreation 2,238,190 2,273,477 - - 2,238,190 2,273,477 2%Community development 5,676 - - - 5,676 - -100%Redevelopment 216,357 212,988 - - 216,357 212,988 -2%Other 185,663 116,419 - - 116,419 185,663 59%Capital outlay 4,764,584 6,906,310 - - 6,906,310 4,764,584 -31%Water - - 1,984,104 2,133,579 1,984,104 2,133,579 8% Sewer - - 1,175,464 1,185,154 1,175,464 1,185,154 1%Refuse - - 2,309,682 2,300,395 2,309,682 2,300,395 0% Total expenses 19,301,017 18,144,361 5,469,250 5,619,128 24,770,267 23,763,489 -4% Excess (deficiency) before transfers 2,533,599 3,868,619 3,269,855 3,361,929 5,803,454 7,230,548 25% Transfers 2,468,116 2,445,237 (2,445,237) (2,468,116) - -Extraordinary item (see note 14) 1,757,494 - - - - 1,757,494 Increase in net position 8,094,229 4,978,836 824,618 893,813 5,803,454 8,988,042 55% Net position - beginning 47,607,441 52,586,277 (6,185,402) (5,360,784) 41,422,039 47,225,493 Net position - ending $ 60,680,506 52,586,277 $ (5,360,784) $ (4,466,971) $ 47,225,493 $ 56,213,535 $ Governmental Activities Business-Type Activities Total
City of Ripon - Draft Financial Statements - 2023 3.A.c Packet Pg. 158
Attachment: City of Ripon - Draft Financial Statements - 2023 (11-9-2023) (4038 : Audited financial CITY OF RIPON, CALIFORNIA | JUNE 30, 2023
Management’s Discussion and Analysis
12 Governmental Activities
The Statement of Activities format on page 19 of this report 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, 2023, the City’s governmental activities sources and uses follow:
15%
6%
19%
12%
21%
1% 9%
9%
4% 4%
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

0.43%

0.02%

48.81%

9.74%

12.54%

0.00%

1.17%

1.02% 26.26%
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, 2023, total expenses for governmental activities resulting from modified cash basis transactions or events amounted to $18,144,361. Of these total expenses, taxpayers and other general revenues funded $13,012,147, and those directly benefiting from the program funded $5,650,795 from grants and other contributions, and $3,350,038 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 $2,068,165, $1,053,735, and $240,029, 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
City of Ripon - Draft Financial Statements - 2023

3.A.c
Packet Pg. 159 Attachment: City of Ripon - Draft Financial Statements - 2023 (11-9-2023) (4038 : Audited financial statements) CITY OF RIPON, CALIFORNIA | JUNE 30, 2023
Management’s Discussion and Analysis
13 A FINANCIAL ANALYSIS OF THE CITY’S FUNDS
Certain funds experienced noteworthy changes from the prior year and are highlighted as follows:

General Fund:
 Sales and use taxes were at $4.6 million for both fiscal year ending June 30, 2023. There was no significant change from the prior fiscal year. Development-related General Fund fees were conservatively budgeted at $250,000, but the amount actually received by the City was $597,296.
 The City continues to receive the $250,000 administrative allowance for administering the winding-down of the Redevelopment Agency. At this time, it is not clear when the City would no longer be receiving this allowance.  The City received approximately $1,900,000 of the second tranche of American Rescue Plan dollars during the fiscal year ending June 30, 2023. These funds were allocated by the City Council at the Strategic Planning meeting in March 2022 and part of the 2022/2023 budget.
 Investment income increased from $289,000 to $843,000 from the prior fiscal year to the current fiscal year. This is a function to a unique time in the economy and we do not expect this to continue.

Street & Roads Special Revenue Fund:
 The funds available for Street & Roads projects have increased over the last couple of years—as of June 30, 2023, the Street and Road Operating Fund balance is $3,361,688. This is largely as a result of receiving grants to fund the Stockton Avenue Rehabilitation project. The City is planning several large street and road rehabilitation projects over the next two years with an estimated construction cost of $4 million.

Capital Project Fund:
 Capital Outlay expenditures decreased $2,141,726 from the prior year. Below is a list of major capital expenditures that were incurred during the current fiscal year:
o Corporation Yard Design and Construction - $1,006,000 o Dispatch Center Upgrades - $157,000 (partially reimbursed by City of Lathrop) o Council Chamber Upgrades – $14,000
o Upgrade to computer servers - $18,000
o Police Department expenditures including Range Improvements, Action Turning Targets, Virtual Reality Training, License Plate Readers, and Electronic Citations Program - $168,000; $21,000; $36,000; $84,000; and $46,000 respectively
o Police Vehicles (2) - $156,000
o Public Works Vehicles (1) – $36,000
o Equipment for Parks Maintenance - $122,000
o Drilling of Well #19 – $1,116,000
o Garbage Truck (1) - $399,000
o Senior Center Retrofit Project - $42,000
o Rehabilitation to Stockton Avenue – $291,000 (mostly grant funded) o Water, Sewer & Storm Drain expenses related to the Corporation Yard project - $66,000; $340,000; and $35,000; respectively.

City of Ripon - Draft Financial Statements - 2023

3.A.c
Packet Pg. 160 Attachment: City of Ripon - Draft Financial Statements - 2023 (11-9-2023) (4038 : Audited financial statements) CITY OF RIPON, CALIFORNIA | JUNE 30, 2023
Management’s Discussion and Analysis
14 Water, Sewer, and Refuse Funds:
 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 2022/2023 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.

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, 2023, the City had $6,410,028 in long-term debt arising from modified cash basis transactions or events, compared with $7,114,523 at June 30, 2022. The following is a summary of the debt as of June 30, 2023:

Debt
Ending Balance:

June 30, 2023 Maturity Date
2011 Sewer Bonds $ 550,000 October 2025
2006 Water Revenue Bonds 4,055,000 October 2032
2012 Water Revenue Bonds 1,255,000 October 2027
Parks & Recreation loan to City and
Redevelopment Agency 550,028 Due on demand
Total $ 6,410,028
At June 30, 2023, the City’s Private-Purpose Trust Fund (Former Ripon Redevelopment Agency) had $19,556,098 in longterm debt arising from the modified cash basis transactions or events, compared with $19,780,805 at June 30, 2022. This debt is related to redevelopment tax allocation bonds. In 2020, this debt was refinanced to take advantage of a $832,000 savings. The City Council elected to structure the bond refinancing in order to receive this saving from 2021 to 2026. The savings from the bond refinancing will be transferred to the CalPERS 115 Trust.

ECONOMIC OUTLOOK AND MAJOR INITIATIVES
The City’s budget for the upcoming fiscal year ending June 30, 2024 is fairly consistent with the year ended June 30, 2023.

The City staffing levels for the year ending June 30, 2024 is expected to increase compared to the year ended June 30, 2023 due to the addition of a new dispatcher and CSO officer, plus two part-time maintenance positions for the recycling center.

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.

City of Ripon - Draft Financial Statements - 2023

3.A.c
Packet Pg. 161 Attachment: City of Ripon - Draft Financial Statements - 2023 (11-9-2023) (4038 : Audited financial statements) CITY OF RIPON, CALIFORNIA | JUNE 30, 2023
Management’s Discussion and Analysis
15 The City continues to focus on mitigating the CalPERS unfunded accrued liability associated with the sworn police officer retirement plan, which was $6,549,253 as of the June 30, 2022 CalPERS Valuation Report. The City has transferred $1,339,369 to a section 115 Trust that allows the City to earn interest at a higher rate than what the City typically realizes.

Once these funds have been transferred to the section 115 Trust, the use of these funds is limited to payments to CalPERS for Normal Costs or paying down the unfunded liability. These funds will be used when there is a deficit in the City’s General FundIn 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 established 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.

City of Ripon - Draft Financial Statements - 2023

3.A.c
Packet Pg. 162 Attachment: City of Ripon - Draft Financial Statements - 2023 (11-9-2023) (4038 : Audited financial statements) 16 BASIC FINANCIAL STATEMENTS
City of Ripon - Draft Financial Statements - 2023

3.A.c
Packet Pg. 163 Attachment: City of Ripon - Draft Financial Statements - 2023 (11-9-2023) (4038 : Audited financial statements) 17 GOVERNMENT-WIDE FINANCIAL STATEMENTS
City of Ripon - Draft Financial Statements - 2023

3.A.c
Packet Pg. 164 Attachment: City of Ripon - Draft Financial Statements - 2023 (11-9-2023) (4038 : Audited financial statements) CITY OF RIPON, CALIFORNIA | JUNE 30, 2023
Statement of Net Position – Modified Cash Basis
The notes to the basic financial statements are an integral part of this statement. 18 Governmental Business-Type
Activities Activities Total
ASSETS
Cash and investments 32,092,438 $ 1,834,670 $ 33,927,108 $ Cash and investments - restricted 28,695,963 492 28,696,455 Internal balances 442,133 (442,133) -
Total assets 61,230,534 1,393,029 62,623,563

LIABILITIES
Loan due to private-purpose trust funds 550,028 - 550,028 Long-term liabilities:

Debt due within one year - 740,000 740,000
Debt due in more than one year - 5,120,000 5,120,000
Total liabilities 550,028 5,860,000 6,410,028

NET POSITION
Capital related debt - (5,860,000) (5,860,000)
Restricted for:

Public safety 189,848 - 189,848
Street construction and maintenance 4,724,596 - 4,724,596 Assessment districts 337,421 - 337,421
Capital projects 24,168,796 - 24,168,796
Mitigation fees 8,235,220 - 8,235,220
Low and moderate income housing 1,819,629 - 1,819,629
Debt service - 492 492
Unrestricted 21,204,996 1,392,537 22,597,533
Total net position (deficit) 60,680,506 $ (4,466,971) $ 56,213,535 $ City of Ripon - Draft Financial Statements - 2023

3.A.c
Packet Pg. 165 Attachment: City of Ripon - Draft Financial Statements - 2023 (11-9-2023) (4038 : Audited financial statements) CITY OF RIPON, CALIFORNIA | FOR THE YEAR ENDED JUNE 30, 2023 Statement of Activities – Modified Cash Basis
The notes to the basic financial statements are an integral part of this statement. 19 Operating Capital
Charges for Grants and Grants and Governmental Business-Type Direct Indirect Total Services Contributions Contributions Activities Activities Total Functions/ProgramsGovernmental activities:

Administrative $ 1,695,900 $ (1,617,198) $ 78,702 $ 623,004 $ - $ 8,898 $ 553,200 $ - $ 553,200 Legislative 410,232 (406,551) 3,681 - - - (3,681) - (3,681) Police 7,546,197 1,311,027 8,857,224 1,389,093 189,574 (7,278,557) - (7,278,557) - Streets and public works 2,194,538 (426,496) 1,768,042 544,233 1,054,562 1,906,553 1,737,306 1,737,306 - Culture and recreation 2,021,862 251,615 2,273,477 805,093 - (1,468,384) - (1,468,384) - Community development - - - (11,385) - - (11,385) - (11,385)Redevelopment 212,988 212,988 - - - - (212,988) - (212,988) Other 158,134 27,529 185,663 - 99,142 - (86,521) - (86,521) Capital outlay 37,710 4,726,874 4,764,584 - - 2,392,066 (2,372,518) - (2,372,518) Total governmental activities 18,966,725 (822,364) 18,144,361 3,350,038 1,343,278 4,307,517 (9,143,528) - (9,143,528) Business-type activities:

Water 1,825,509 308,070 2,133,579 4,001,508 - 184,635 2,052,564 - 2,052,564 Sewer 1,010,420 174,734 1,185,154 1,810,243 - 222,920 - 848,009 848,009 Refuse 339,561 1,960,834 2,300,395 2,522,694 - 14,370 - 236,669 236,669 Total business-type activities 822,365 4,796,763 5,619,128 8,334,445 - 421,925 - 3,137,242 3,137,242 Total primary government $ 1 23,763,488 $ 23,763,489 $ 11,684,483 $ 1,343,278 $ 4,729,442 $ (9,143,528) 3,137,242 (6,006,286) General revenues:

Taxes:

Property taxes - 2,608,196 2,608,196
Sales and use taxes - 4,620,254 4,620,254Other 194,422 284,189 478,611 Motor vehicle in lieu - 1,911,505 1,911,505American rescue plan act - 1,959,940 1,959,940 Investment income 30,265 842,508 872,773Miscellaneous - 785,555 785,555 Extraordinary item - 1,757,494 1,757,494
Transfers (2,468,116) 2,468,116 -
Total general revenues and transfers (2,243,429) 17,237,757 14,994,328 Change in net position 8,094,229 893,813 8,988,042
Net position (deficit) - beginning 52,586,277 (5,360,784) 47,225,493 Net position (deficit) - ending $ (4,466,971) 60,680,506 $ 56,213,535 $ Expenses Program Revenues Net (Expense) Revenue and Changes in Net Position City of Ripon - Draft Financial Statements - 2023 3.A.c Packet Pg. 166
Attachment: City of Ripon - Draft Financial Statements - 2023 (11-9-2023) (4038 : Audited financial 20 FUND FINANCIAL STATEMENTS
City of Ripon - Draft Financial Statements - 2023

3.A.c
Packet Pg. 167 Attachment: City of Ripon - Draft Financial Statements - 2023 (11-9-2023) (4038 : Audited financial statements) CITY OF RIPON, CALIFORNIA | JUNE 30, 2023
Governmental Funds
Balance Sheet – Modified Cash Basis
The notes to the basic financial statements are an integral part of this statement. 21 Streets &
Roads Capital Non-Major Total
General Special Projects Special Revenue Governmental
Fund Revenue Fund Fund Funds Funds
ASSETS
Cash and investments $ 9,541,885 $ 3,631,688 $ 14,004,481 $ 4,914,384 $ 32,092,438 Cash and investments - restricted 4,549,295 24,146,668 - 28,695,963 - Advance to other funds - restricted - 5,695,402 688,804 - 6,384,206 Total assets $ 19,786,582 3,631,688 $ 38,839,953 $ 4,914,384 $ 67,172,607 $

LIABILITIES
Advances from other funds 246,671 $ - $ 5,695,402 $ - $ 5,942,073 $ Loan due to private-purpose trust funds - - 550,028 - 550,028 Total liabilities - 246,671 6,245,430 - 6,492,101

FUND BALANCES
Restricted for:

Public safety 189,848 - - - 189,848
Street construction and maintenance - 169,761 - 4,554,835 4,724,596 Assessment districts - - - 337,421 337,421
Capital projects:

Culture and recreation - - 60,000 22,128 82,128
Special assessment districts - - 1,286,098 - 1,286,098
Sewer projects - - 3,388,073 - 3,388,073
Water projects - - 7,763,007 - 7,763,007
Refuse projects - - 868,699 - 868,699
Public facilities financing plan - - 10,665,939 - 10,665,939 Other - - 114,852 - 114,852
Mitigation fees 8,235,220 - - - 8,235,220
Low and moderate income housing 1,819,629 - - - 1,819,629 Committed to:

Street construction and maintenance - 3,461,927 - - 3,461,927 Capital projects:

General government - - 2,099,154 - 2,099,154
Culture and recreation - - 3,957,241 - 3,957,241
General capital projects - - 2,391,460 - 2,391,460
Contingencies:

Sick leave 419,276 - - - 419,276
Retirement 1,370,535 - - 1,370,535 -
Healthcare 217,233 - - - 217,233
Liability self-insured retention 651,698 - - - 651,698
Litigation and natural disaster 536,311 - - - 536,311
Unassigned - 6,100,161 - - 6,100,161
Total fund balances 3,631,688 19,539,911 32,594,523 4,914,384 60,680,506 Total liabilities and fund balances $ 19,786,582 3,631,688 $ 38,839,953 $ 4,914,384 $ 67,172,607 $ City of Ripon - Draft Financial Statements - 2023

3.A.c
Packet Pg. 168 Attachment: City of Ripon - Draft Financial Statements - 2023 (11-9-2023) (4038 : Audited financial statements) CITY OF RIPON, CALIFORNIA | FOR THE YEAR ENDED JUNE 30, 2023 Governmental Funds
Statement of Revenues, Expenditures and Changes in Fund Balances – Modified Cash Basis The notes to the basic financial statements are an integral part of this statement. 22 Streets &
Roads Capital Non-Major Total
General Special Projects Special Revenue Governmental
Fund Revenue Fund Fund Funds Funds

REVENUES
Taxes 9,574,041 $ - $ - $ 42,706 $ 9,616,747 $
Assessments - - - 408,643 408,643
Licenses, permits and fees 2,070,371 - 1,029,505 - 3,099,876 Investment income 618,738 34,323 430,991 59,095 1,143,147 Intergovernmental revenue 1,996,743 1,072,910 80,229 1,860,399 5,010,281 Charges for services 2,273,570 6,938 - 1,952 2,282,460
Fines and forfeitures 137,860 - - - 137,860
Housing/loan program income 46,718 - - - 46,718
Contributions 4,209 - - - 4,209
Other 140,109 4,756 112,189 17,369 274,423
Total revenues 16,862,359 1,118,927 1,652,914 2,390,164 22,024,364

EXPENDITURES
General government:

Administration 1,695,900 - - - 1,695,900
Legislative 406,550 - - - 406,550
Public safety:

Police 7,546,197 - - - 7,546,197
Streets and public works:

Streets - 630,715 - 51,472 682,187
Planning 363,827 - - 4,999 368,826
Engineering 391,912 - - - 391,912
Building 393,588 - - - 393,588
Culture and recreation:

Library 71,784 - - - 71,784
Parks and recreation 1,884,406 - 10,506 - 1,894,912
Community Center 55,166 - - - 55,166
Community development - - - 47,424 47,424
Special assessment districts - - - 361,707 361,707
Redevelopment 212,988 - - - 212,988
Allocation to other department costs (1,041,869) 109,800 37,710 71,994 (822,365) Other 158,134 - - - 158,134
Capital outlay 12,904 275,466 4,402,465 - 4,690,835
Total expenditures 12,151,487 1,015,981 4,450,681 537,596 18,155,745 Excess (deficiency) of revenues over expenditures 4,710,872 102,946 (2,797,767) 1,852,568 3,868,619

OTHER FINANCING SOURCES (USES)
Operating transfers in - 1,612,262 7,957,205 44,120 9,613,587 Operating transfers out (5,957,538) - - (1,187,933) (7,145,471) Total other financing sources (uses) (5,957,538) 1,612,262 7,957,205 (1,143,813) 2,468,116 (1,246,666) 1,715,208 5,159,438 708,755 6,336,735

SPECIAL AND EXTRAORDINARY ITEMS
Special item - debt forgiveness (see note 14) 1,200,000 - (1,200,000) - - proceeds (see note 14) - - 1,757,494 - 1,757,494
Total special and extraordinary items 1,200,000 - 557,494 - 1,757,494 Net change in fund balances (46,666) 1,715,208 5,716,932 708,755 8,094,229 Fund balances - beginning 1,916,480 19,586,577 26,877,591 4,205,629 52,586,277 Fund balances - ending 19,539,911 $ 3,631,688 $ 32,594,523 $ 4,914,384 $ 60,680,506 $ Net change in fund balances before special and extraordinary items
Extraordinary item - transferred bond
City of Ripon - Draft Financial Statements - 2023

3.A.c
Packet Pg. 169 Attachment: City of Ripon - Draft Financial Statements - 2023 (11-9-2023) (4038 : Audited financial statements) CITY OF RIPON, CALIFORNIA | JUNE 30, 2023
Proprietary Funds
Statement of Net Position – Modified Cash Basis
The notes to the basic financial statements are an integral part of this statement. 23 Sewer Water Refuse
Enterprise Enterprise Enterprise
Fund Fund Fund Total
ASSETS
Current assets:

Cash and investments $ 697,413 $ 926,027 $ 211,230 $ 1,834,670 Cash and investments - restricted 492 - - 492
Total assets 697,413 926,519 211,230 1,835,162

LIABILITIES
Current liabilities:

Current portion of bonds payable 175,000 565,000 - 740,000 Noncurrent liabilities:

Advance from capital projects fund 442,133 - - 442,133
Noncurrent portion of bonds payable 4,745,000 375,000 - 5,120,000 Total liabilities 550,000 5,752,133 - 6,302,133

NET POSITION
Capital related debt (550,000) (5,310,000) - (5,860,000) Restricted for debt service - 492 - 492
Unrestricted 483,894 697,413 211,230 1,392,537
Total net position (deficit) 147,413 $ (4,825,614) $ 211,230 $ (4,466,971) $ City of Ripon - Draft Financial Statements - 2023

3.A.c
Packet Pg. 170 Attachment: City of Ripon - Draft Financial Statements - 2023 (11-9-2023) (4038 : Audited financial statements) CITY OF RIPON, CALIFORNIA | FOR THE YEAR ENDED JUNE 30, 2023 Proprietary Funds
Statement of Revenues, Expenses and Changes in Fund Net Position – Modified Cash Basis The notes to the basic financial statements are an integral part of this statement. 24 Sewer Water Refuse
Enterprise Enterprise Enterprise
Fund Fund Fund Total
Operating revenues:

Charges for services:

Sewer usage services $ 1,810,243 $ - $ 1,810,243 - $
Water revenue 4,001,508 - 4,001,508 -
Refuse revenue - - 2,522,694 2,522,694
Total operating revenues 1,810,243 4,001,508 2,522,694 8,334,445 Operating expenses:

Salaries and wages 327,831 513,285 639,016 1,480,132
Employee benefits 178,523 269,946 382,896 831,365
Professional services 110,318 37,754 10,077 158,149
Repairs and maintenance 124,184 145,194 131,975 401,353 Gas and oil 15,878 27,283 102,701 145,862
Utilities 133,717 386,255 8,117 528,089
Supplies 6,994 12,917 9,911 29,822
Conference expenses 1,438 659 1,817 3,914
Communications 3,491 62,227 4,816 70,534
Membership, dues, books, etc. 58,951 44,704 2,408 106,063 Postage 8,750 13,707 8,750 31,207
Refuse disposal - 607,572 - 607,572
Other 13,675 79,390 50,778 143,843
Allocation of other department costs 308,070 174,734 339,561 822,365 Total operating expenses 1,158,484 1,901,391 2,300,395 5,360,270 Operating income 651,759 2,100,117 222,299 2,974,175
Nonoperating revenues (expenses):

Contributions/developer fees 184,635 222,920 14,370 421,925 Assessments 194,422 - - 194,422
Interest revenue 11,304 15,601 3,360 30,265
Interest expense (26,670) (232,188) - (258,858)
Total nonoperating revenues (expenses) (31,952) 401,976 17,730 387,754 Net income before transfers 2,068,165 1,053,735 240,029 3,361,929 Operating transfers out (1,331,170) (896,920) (240,026) (2,468,116) Change in net position 156,815 736,995 3 893,813
Net position (deficit) - beginning (5,562,609) (9,402) 211,227 (5,360,784) Net position (deficit) - ending $ (4,825,614) 147,413 $ 211,230 $ (4,466,971) $ City of Ripon - Draft Financial Statements - 2023

3.A.c
Packet Pg. 171 Attachment: City of Ripon - Draft Financial Statements - 2023 (11-9-2023) (4038 : Audited financial statements) CITY OF RIPON, CALIFORNIA | JUNE 30, 2023
Fiduciary Funds – Private Purpose Trust Fund
Statement of Fiduciary Net Position – Modified Cash Basis The notes to the basic financial statements are an integral part of this statement. 25 Successor Agency
Private Purpose
Trust Fund
ASSETS
Cash and investments 4,717,262 $
Cash and investments - restricted 1,297,266
Loan due from capital projects fund 550,028
Total assets 6,564,556

LIABILITIES
Due to County of San Joaquin 1,297,266
Long-term liabilities:

Debt due in more than one year 19,556,098
Total liabilities 20,853,364

NET POSITION
Net position (deficit) held in trust for redevelopment
dissolution and other purposes (14,288,808) $
City of Ripon - Draft Financial Statements - 2023

3.A.c
Packet Pg. 172 Attachment: City of Ripon - Draft Financial Statements - 2023 (11-9-2023) (4038 : Audited financial statements) CITY OF RIPON, CALIFORNIA | FOR THE YEAR ENDED JUNE 30, 2023 Fiduciary Funds – Private Purpose Trust Fund
Statement of Changes in Fiduciary Net Position – Modified Cash Basis The notes to the basic financial statements are an integral part of this statement. 26 Successor Agency
Private Purpose
Trust Fund

ADDITIONS
Property taxes $ 779,361
Program income 83,960
Investment income 351,510
Total additions 1,214,831

DEDUCTIONS
General operating 259,089
Interest expense 660,300
Total deductions 919,389

EXTRAORDINARY GAIN (LOSS)
Transferred bond proceeds (see note 14) (1,757,494)
Change in fiduciary net position (1,462,052)
Total net position (deficit) - beginning (12,826,756)
Total net position (deficit) - ending (14,288,808) $
City of Ripon - Draft Financial Statements - 2023

3.A.c
Packet Pg. 173 Attachment: City of Ripon - Draft Financial Statements - 2023 (11-9-2023) (4038 : Audited financial statements) 27 NOTES TO THE BASIC FINANCIAL STATEMENTS
City of Ripon - Draft Financial Statements - 2023

3.A.c
Packet Pg. 174 Attachment: City of Ripon - Draft Financial Statements - 2023 (11-9-2023) (4038 : Audited financial statements) CITY OF RIPON, CALIFORNIA | JUNE 30, 2023
Notes to the Basic Financial Statements
28 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.

A. 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.

B. 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.

C. 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.

City of Ripon - Draft Financial Statements - 2023

3.A.c
Packet Pg. 175 Attachment: City of Ripon - Draft Financial Statements - 2023 (11-9-2023) (4038 : Audited financial statements) CITY OF RIPON, CALIFORNIA | JUNE 30, 2023
Notes to the Basic Financial Statements
29 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) C. 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.

City of Ripon - Draft Financial Statements - 2023

3.A.c
Packet Pg. 176 Attachment: City of Ripon - Draft Financial Statements - 2023 (11-9-2023) (4038 : Audited financial statements) CITY OF RIPON, CALIFORNIA | JUNE 30, 2023
Notes to the Basic Financial Statements
30 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) C. 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.

City of Ripon - Draft Financial Statements - 2023

3.A.c
Packet Pg. 177 Attachment: City of Ripon - Draft Financial Statements - 2023 (11-9-2023) (4038 : Audited financial statements) CITY OF RIPON, CALIFORNIA | JUNE 30, 2023
Notes to the Basic Financial Statements
31 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) C. 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.

City of Ripon - Draft Financial Statements - 2023

3.A.c
Packet Pg. 178 Attachment: City of Ripon - Draft Financial Statements - 2023 (11-9-2023) (4038 : Audited financial statements) CITY OF RIPON, CALIFORNIA | JUNE 30, 2023
Notes to the Basic Financial Statements
32 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) C. 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.

City of Ripon - Draft Financial Statements - 2023

3.A.c
Packet Pg. 179 Attachment: City of Ripon - Draft Financial Statements - 2023 (11-9-2023) (4038 : Audited financial statements) CITY OF RIPON, CALIFORNIA | JUNE 30, 2023
Notes to the Basic Financial Statements
33 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) C. 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.

City of Ripon - Draft Financial Statements - 2023

3.A.c
Packet Pg. 180 Attachment: City of Ripon - Draft Financial Statements - 2023 (11-9-2023) (4038 : Audited financial statements) CITY OF RIPON, CALIFORNIA | JUNE 30, 2023
Notes to the Basic Financial Statements
34 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) C. 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
City of Ripon - Draft Financial Statements - 2023

3.A.c
Packet Pg. 181 Attachment: City of Ripon - Draft Financial Statements - 2023 (11-9-2023) (4038 : Audited financial statements) CITY OF RIPON, CALIFORNIA | JUNE 30, 2023
Notes to the Basic Financial Statements
35 NOTE 2 – CASH AND INVESTMENTS
Cash and investments as of June 30, 2023 are classified in the accompanying financial statements as follows:

Statement of Net Position:

Governmental and proprietary funds:

Cash and investments 33,927,108 $
Cash and investments - restricted 28,696,455
Total governmental and proprietary funds 62,623,563
Fiduciary funds:

Cash and investments 4,717,262
Cash and investments - restricted 1,297,266
Total fiduciary funds 6,014,528
Total cash and investments 68,638,091 $
Cash and investments as of June 30, 2023 consisted of the following:

Cash on hand $ 1,300
Deposits with financial institutions 98,999
Investments 68,537,792
Total cash and investments $ 68,638,091
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
City of Ripon - Draft Financial Statements - 2023

3.A.c
Packet Pg. 182 Attachment: City of Ripon - Draft Financial Statements - 2023 (11-9-2023) (4038 : Audited financial statements) CITY OF RIPON, CALIFORNIA | JUNE 30, 2023
Notes to the Basic Financial Statements
36 NOTE 2 – CASH AND INVESTMENTS (Continued)
A. 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 $ 5,425,782 $ 5,343,465 $ 5,343,465
CSJVRMA Pool 31,896,620 30,662,375 30,662,375
CAMP 30,010,803 30,010,803 30,010,803
US Bank - Section 115 Trust 1,204,096 1,204,096 1,204,096 Held by Bond Trustees:

Money Market Funds 491 491 491
Total 68,537,792 $ 67,221,230 $ 67,221,230 $
Investment Type
B. 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 $ 5,425,782 $ 5,343,465 N/A $ 5,343,465
CSJVRMA Pool 31,896,620 30,662,375 * N/A 30,662,375
CAMP Term Investments 30,010,803 ** N/A 30,010,803 30,010,803 US Bank - Section 115 Trust 1,204,096 1,204,096 N/A 1,204,096 Held by Bond Trustees:

Money Market Funds 491 491 N/A 491
Total 68,537,792 $ 67,221,230 $ N/A $ 67,221,230
* Average rating of portfolio AA/Aa1
** Average rating of portfolio AAAf
Investment Type
City of Ripon - Draft Financial Statements - 2023

3.A.c
Packet Pg. 183 Attachment: City of Ripon - Draft Financial Statements - 2023 (11-9-2023) (4038 : Audited financial statements) CITY OF RIPON, CALIFORNIA | JUNE 30, 2023
Notes to the Basic Financial Statements
37 NOTE 2 – CASH AND INVESTMENTS (Continued)
C. 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, 2023, none of the City’s deposits with financial institutions were in excess of federal depository insurance limits.

D. 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 $5,343,465. The total amount invested by all public agencies in the LAIF is $25,677,325,266.

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 E. Central San Joaquin Valley Risk Management Authority Pool The City maintains an investment of $31,896,620 in the Central San Joaquin Valley Risk Management Authority (CSJVRMA) Pool as of June 30, 2023. The total amount invested by all participants in the pool is $155,777,363. 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 $30,662,375 as of June 30, 2023. 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 2.75 years, and the average rating is AA/Aa1. The pool consists of 49% Securities of U.S. Government Agencies, 27% U.S. Corporate Obligations and 24% other. The pool complies with the City’s investment policy.

City of Ripon - Draft Financial Statements - 2023

3.A.c
Packet Pg. 184 Attachment: City of Ripon - Draft Financial Statements - 2023 (11-9-2023) (4038 : Audited financial statements) CITY OF RIPON, CALIFORNIA | JUNE 30, 2023
Notes to the Basic Financial Statements
38 NOTE 2 – CASH AND INVESTMENTS (Continued)
F. US Bank – Section 115 Trust
The City maintains a total investment of $1,204,096 in the US Bank Section 115 trust (115 Trust). The investment in the 115 Trust consists of mutual funds, index funds, money market funds and cash holdings for which identical assets are not found within active markets. These investments have been classified as level 2 within the fair value hierarchy.

G. Investment in California Asset Management Program
The City maintains a total investment of $30,010,803 in the California Asset Management Program (CAMP) as of June 30, 2023. CAMP is a California Joint Powers Authority established in 1989 to provide California public agencies with professional investment services. The City’s investment in CAMP Term offerings include fixed-term, fixed rate of returns based on a pool of open-market securities, such as mutual funds, index funds, money market funds and cash holdings. As a result, these investments have been classified as level 2 within the fair value hierarchy.

NOTE 3 – INTERFUND TRANSACTIONS
Interfund transactions consist of the following:

A. 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, 2023 were as follows:

Transfers In Transfers Out
Major Governmental Funds:

General Fund $ 5,957,538 - $
Streets and Roads Special Revenue Fund 1,612,262 -
Capital Projects Fund 7,957,205 -
Major Proprietary Funds:

Sewer Enterprise 896,920 -
Water Enterprise 1,331,170 -
Refuse Enterprise 240,026 -
Non-Major Special Revenue Funds:
2103 Fund 250,431 -
2105 Fund 175,424 -
2106 Fund - 67,255
2107.5 Fund - 4,041
SB1 Street & Road Tax Fund - 42,218
COG/LTF Fund 648,564 -
Dutch Meadows Fund 7,291 -
Country Woods Fund 6,133 -
Farmland Estates Fund 4,283 -
Main Street Landscape Fund 26,267 -
Alexandra Landscape Fund - 146
Total interfund transfers 9,613,587 $ 9,613,587 $
Fund
City of Ripon - Draft Financial Statements - 2023

3.A.c
Packet Pg. 185 Attachment: City of Ripon - Draft Financial Statements - 2023 (11-9-2023) (4038 : Audited financial statements) CITY OF RIPON, CALIFORNIA | JUNE 30, 2023
Notes to the Basic Financial Statements
39 NOTE 3 – INTERFUND TRANSACTIONS (Continued)
A. Transfers Between Funds (Continued)
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.

B. Internal Balances
Advances To/From Other Funds
During the year ended June 30, 2014, the 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, 2023 the Water Enterprise Fund collected approximately $191,992 in water meter surcharges which was subsequently paid back to the capital projects fund. As of June 30, 2023 the balance owed from the Water Enterprise Fund to the Capital Projects Fund was $442,133.

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, 2023, the General Fund collected $113,250 in facilities rent which was subsequently paid back to the Capital Projects Fund, in addition to debt forgiveness (as described in note 14) of $1,200,000 as approved by City Council. As of June 30, 2023 the balance owed from the General Fund to the Capital Projects fund was $246,671.

During the year ended June 30, 2023, the City Council passed a resolution authorizing an advance between the General Fund and the Capital Project Fund for the purposes of capital needs related to future planned capital projects (Corporation Yard Project). Total funds advanced from the General Fund to the Capital Project fund during the year totaled $5,687,300 and accrue simple interest at a rate of 1%. The loan is expected to be repaid with eligible developer fees collected by the Capital Project Fund. As of June 30, 2023 the total advance related to this agreement was $5,695,402.

City of Ripon - Draft Financial Statements - 2023

3.A.c
Packet Pg. 186 Attachment: City of Ripon - Draft Financial Statements - 2023 (11-9-2023) (4038 : Audited financial statements) CITY OF RIPON, CALIFORNIA | JUNE 30, 2023
Notes to the Basic Financial Statements
40 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 (2.07% at December 2022). 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.

A. 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, 2022 Additions Reductions June 30, 2023 Year Business-Type Activities
2011 Refunding Revenue
Bonds (Sewer) $ 2,195,000 $ 720,000 $ 170,000 - $ $ 550,000 $ 175,000 2006 Revenue Bonds
(Water) 7,845,000 4,370,000 315,000 - 4,055,000 330,000 2012 Refunding Revenue
Bonds (Water) 1,485,000 3,350,000 - 230,000 1,255,000 235,000 Total 13,390,000 $ 6,575,000 $ - $ 715,000 $ 5,860,000 $ 740,000 $ B. Revenue Bonds
Enterprise fund long-term debt outstanding as of June 30, 2023 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.

City of Ripon - Draft Financial Statements - 2023

3.A.c
Packet Pg. 187 Attachment: City of Ripon - Draft Financial Statements - 2023 (11-9-2023) (4038 : Audited financial statements) CITY OF RIPON, CALIFORNIA | JUNE 30, 2023
Notes to the Basic Financial Statements
41 NOTE 5 – LONG-TERM DEBT (Continued)
B. Revenue Bonds (Continued)
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 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.

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, 2023 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 $ 550,000 $
2006 Revenue Bonds (Water):

Term Bonds 4.50% October 1, 2027 2,120,000 1,805,000
Term Bonds 4.50% October 1, 2032 2,250,000 2,250,000
Subtotal 4,370,000 4,055,000
2012 Refunding Revenue Bonds (Water):

Serial Bonds 2.00%-3.375% October 1, 2027 3,350,000 1,255,000 Total 9,915,000 $ 5,860,000 $
Annual future debt service requirements are shown below for all long-term debt:

For the Years
Ending June 30 Principal Interest
2024 $ 740,000 $ 237,981
2025 775,000 208,371
2026 800,000 177,390
2027 635,000 149,069
2028 660,000 123,497
2029-2032 312,750 2,250,000
Total 5,860,000 $ 1,209,058 $
City of Ripon - Draft Financial Statements - 2023

3.A.c
Packet Pg. 188 Attachment: City of Ripon - Draft Financial Statements - 2023 (11-9-2023) (4038 : Audited financial statements) CITY OF RIPON, CALIFORNIA | JUNE 30, 2023
Notes to the Basic Financial Statements
42 NOTE 6 – DEFICIT NET POSITION AND FUND BALANCES
A. Fund Balance and Net Position Deficits
Major Funds
The Water Enterprise Fund had a net position deficit of $4,815,614 at June 30, 2023. This deficit is due to debt financing and is 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.

NOTE 7 – EMPLOYEE RETIREMENT SYSTEMS
A. 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, 2023, there were 76 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 2023 was $7,339,795. The City’s contributions were calculated using the base salary amount of $4,106,408 for employees participating in the City’s defined contribution plan. The total employee and employer contributions for the year ended June 30, 2023 were $426,786 and $521,373, respectively. The employee and employer contributions represented 10.39% and 12.70% 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.

City of Ripon - Draft Financial Statements - 2023

3.A.c
Packet Pg. 189 Attachment: City of Ripon - Draft Financial Statements - 2023 (11-9-2023) (4038 : Audited financial statements) CITY OF RIPON, CALIFORNIA | JUNE 30, 2023
Notes to the Basic Financial Statements
43 NOTE 7 – EMPLOYEE RETIREMENT SYSTEMS (Continued)
A. Defined Contribution Plan (Continued)
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.

The following table sets forth, by level within the fair value hierarchy, the Plan’s investments at fair value as of June 30, 2023:

Level 1 Level 2 Level 3 Total
U.S. Government Securities $ 1,262,370 - $ - $ 1,262,370 $ Corporate Obligations - - - -
Mutual Funds 10,027,486 - 10,027,486 -
Common and Preferred stock 1,120,371 - 1,120,371 -
Real Estate Investment Trusts - 72,494 - 72,494
Total 72,494 $ 12,410,227 $ - $ 12,482,721 $
Assets at Fair Value as of June 30, 2023
B. 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.

City of Ripon - Draft Financial Statements - 2023

3.A.c
Packet Pg. 190 Attachment: City of Ripon - Draft Financial Statements - 2023 (11-9-2023) (4038 : Audited financial statements) CITY OF RIPON, CALIFORNIA | JUNE 30, 2023
Notes to the Basic Financial Statements
44 NOTE 7 – EMPLOYEE RETIREMENT SYSTEMS (Continued)
B. California Public Employees Retirement System (Continued) Benefits Provided (Continued)
The Plans’ provisions and benefits in effect at June 30, 2023 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% 13.750% Required employer contribution rates 25.650% 22.830% 13.540% Safety
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, 2023, the contributions recognized as part of pension expense totaled $805,138.

NOTE 8 – 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 9 – 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.

City of Ripon - Draft Financial Statements - 2023

3.A.c
Packet Pg. 191 Attachment: City of Ripon - Draft Financial Statements - 2023 (11-9-2023) (4038 : Audited financial statements) CITY OF RIPON, CALIFORNIA | JUNE 30, 2023
Notes to the Basic Financial Statements
45 NOTE 9 – RISK MANAGEMENT (Continued)
A. 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, 2023. 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 have not been recorded. Disbursements to the Authority for general liability coverage during the year ended June 30, 2023 were $364,736.

B. 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, 2023. 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 have not been recorded. Disbursements to the Authority for workers’ compensation coverage during the year ended June 30, 2023 were $559,948.

NOTE 10 – CONTINGENCIES
A. 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.

B. 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 11 – 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.

City of Ripon - Draft Financial Statements - 2023

3.A.c
Packet Pg. 192 Attachment: City of Ripon - Draft Financial Statements - 2023 (11-9-2023) (4038 : Audited financial statements) CITY OF RIPON, CALIFORNIA | JUNE 30, 2023
Notes to the Basic Financial Statements
46 NOTE 12 – 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.

City of Ripon - Draft Financial Statements - 2023

3.A.c
Packet Pg. 193 Attachment: City of Ripon - Draft Financial Statements - 2023 (11-9-2023) (4038 : Audited financial statements) CITY OF RIPON, CALIFORNIA | JUNE 30, 2023
Notes to the Basic Financial Statements
47 NOTE 12 – SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELOPMENT AGENCY (Continued) A. 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, 2022 Additions Reductions June 30, 2023 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 3,220,805 - 224,707 2,996,098 -
Total 20,155,317 $ 19,780,805 $ - $ 224,707 $ 19,556,098 $ - $ B. 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, 2023 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
City of Ripon - Draft Financial Statements - 2023

3.A.c
Packet Pg. 194 Attachment: City of Ripon - Draft Financial Statements - 2023 (11-9-2023) (4038 : Audited financial statements) CITY OF RIPON, CALIFORNIA | JUNE 30, 2023
Notes to the Basic Financial Statements
48 NOTE 12 – SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELOPMENT AGENCY (Continued) B. 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
2024 $ - $ 660,300
2025 - 660,300
2026 210,000 657,150
2027 880,000 636,400
2028 1,340,000 592,000
2029-2033 7,565,000 2,092,900
2034-2037 6,565,000 529,900
Total 16,560,000 $ 5,828,950 $
Fiduciary Activities
NOTE 13 – 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.

The following includes the City’s PFFP fund balances for the year ended June 30, 2023:

Balance Balance
June 30, 2022 Revenue Expenditures Transfers June 30, 2023 Water $ 2,794,361 $ 186,686 $ - $ 2,981,047 - $
SSJID Connection Reserve 818,384 53,492 - 871,876 -
Garbage (663,608) 14,370 (106,204) (755,442) -
Wastewater 5,380,469 305,278 - 5,685,747 -
Storm Drainage 2,280,059 135,788 - 2,415,847 -
Transportation 1,224,927 637,618 (18,757) 1,843,788 -
Regional Transportation Impact Fee 1,310,681 304,122 - 1,614,803 - Parks and Recreation 1,202,796 42,855 (1,200,000) - 45,651 Police Station (1,197,518) 22,424 (17,940) (1,193,034) - City Hall (3,794,552) 46,833 (56,974) (3,804,693) -
Corporation Yard 445,063 124,439 (751,448) 1,757,494 1,575,548 Library 1,076 (607,129) (9,146) - (615,199)
Total balances by facility type $ 1,874,981 9,193,933 $ (960,469) $ 557,494 $ 10,665,939 $ Facility Type
City of Ripon - Draft Financial Statements - 2023

3.A.c
Packet Pg. 195 Attachment: City of Ripon - Draft Financial Statements - 2023 (11-9-2023) (4038 : Audited financial statements) CITY OF RIPON, CALIFORNIA | JUNE 30, 2023
Notes to the Basic Financial Statements
49 NOTE 14 – SPECIAL AND EXTRAORDINARY ITEMS
A. Special Item – Debt Forgiveness
During the year ended June 30, 2023, the City Council passed a resolution to forgive a portion of the advance between the City’s Capital Project fund and General fund in the amount of $1,200,000. This advance, as described at note 3, was originally made for the purposes of a Parks & Recreation capital project and was subsequently backfilled utilizing resources previously existing within the Capital Project fund that were eligible for this purpose.

B. Extraordinary Item – Transferred Bond Proceeds
In accordance with the timeline set forth in ABX1 26 (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 legal entities as of February 1, 2012. Upon approval of the Redevelopment Agency’s Long-Range Property Management Plan (LRPMP), designated assets were transferred to the Successor Agency Private Purpose Trust Fund or City, dependent on the approved use noted in the approved LRPMP. During the year ended June 30, 2023, City management identified that bond proceeds held within the Successor Agency Private Purpose Trust Fund were improperly accounted for as an asset of the Redevelopment agency during the initial LRPMP. With guidance from the City’s legal counsel, these funds, previously accounted for as unspent bond proceeds, were determined to have been spent on the original eligible purpose of the bonds within the City’s Capital Project fund prior to the dissolution of the redevelopment agency. Accordingly, these assets have been transferred to the City’s Capital Project Fund in the amount of $1,757,494 during the year ended June 30, 2023.

City of Ripon - Draft Financial Statements - 2023

3.A.c
Packet Pg. 196 Attachment: City of Ripon - Draft Financial Statements - 2023 (11-9-2023) (4038 : Audited financial statements) 50 SUPPLEMENTARY INFORMATION
City of Ripon - Draft Financial Statements - 2023

3.A.c
Packet Pg. 197 Attachment: City of Ripon - Draft Financial Statements - 2023 (11-9-2023) (4038 : Audited financial statements) 51 NON-MAJOR SPECIAL REVENUE FUNDS
City of Ripon - Draft Financial Statements - 2023

3.A.c
Packet Pg. 198 Attachment: City of Ripon - Draft Financial Statements - 2023 (11-9-2023) (4038 : Audited financial statements) CITY OF RIPON, CALIFORNIA | JUNE 30, 2023
Non-Major Special Revenue Funds
Combining Balance Sheet – Modified Cash Basis
52 HUTA HUTA HUTA HUTA HUTA
2103 2105 2106 2107 2107.5
Fund Fund Fund Fund Fund
ASSETS
Cash and investments - $ - $ 92,819 $ 653,293 $ - $
Total assets - $ - $ 92,819 $ 653,293 $ - $

LIABILITIES
Due to other funds - $ - $ - $ - $ - $
Total liabilities - - - - -

FUND BALANCES
Restricted for:

Street construction and maintenance - - 92,819 653,293 - Assessment districts - - - - -
Capital projects - - - - -
Unassigned - - - - -
Total fund balances - - 92,819 653,293 -
Total liabilities and fund balances - $ - $ 92,819 $ 653,293 $ - $ City of Ripon - Draft Financial Statements - 2023

3.A.c
Packet Pg. 199 Attachment: City of Ripon - Draft Financial Statements - 2023 (11-9-2023) (4038 : Audited financial statements) CITY OF RIPON, CALIFORNIA | JUNE 30, 2023
Non-Major Special Revenue Funds
Combining Balance Sheet – Modified Cash Basis (Continued) 53 SB1 Street &
Road Tax Measure K COG/LTF STA/BUS CDBG
Fund Fund Fund Fund Fund
ASSETS
Cash and investments 532,006 $ 3,266,632 $ 10,085 $ 22,128 $ - $ Total assets 532,006 $ 3,266,632 $ 10,085 $ 22,128 $ - $

LIABILITIES
Due to other funds - $ - $ - $ - $ - $
Total liabilities - - - - -

FUND BALANCES
Restricted for:

Street construction and maintenance 532,006 3,266,632 10,085 - - Assessment districts - - - - -
Capital projects - - - 22,128 -
Unassigned - - - - -
Total fund balances 532,006 3,266,632 10,085 22,128 -
Total liabilities and fund balances 532,006 $ 3,266,632 $ 10,085 $ 22,128 $ - $ City of Ripon - Draft Financial Statements - 2023

3.A.c
Packet Pg. 200 Attachment: City of Ripon - Draft Financial Statements - 2023 (11-9-2023) (4038 : Audited financial statements) CITY OF RIPON, CALIFORNIA | JUNE 30, 2023
Non-Major Special Revenue Funds
Combining Balance Sheet – Modified Cash Basis (Continued) 54 Dutch Country Farmland Jacob's Carolina's
Meadows Woods Estates Landing Landscape
Fund Fund Fund Fund Fund
ASSETS
Cash and investments $ - - $ - $ 22,058 $ 28,419 $
Total assets - $ - $ - $ 22,058 $ 28,419 $

LIABILITIES
Due to other funds - $ - $ - $ - $ - $
Total liabilities - - - - -

FUND BALANCES
Restricted for:

Street construction and maintenance - - - - -
Assessment districts - - - 22,058 28,419
Capital projects - - - - -
Unassigned - - - - -
Total fund balances - - - 22,058 28,419
Total liabilities and fund balances - $ - $ - $ 22,058 $ 28,419 $ City of Ripon - Draft Financial Statements - 2023

3.A.c
Packet Pg. 201 Attachment: City of Ripon - Draft Financial Statements - 2023 (11-9-2023) (4038 : Audited financial statements) CITY OF RIPON, CALIFORNIA | JUNE 30, 2023
Non-Major Special Revenue Funds
Combining Balance Sheet – Modified Cash Basis (Continued) 55 Boesch/
Kingery Main Street Vineyards Alexandra
Assessment Landscape Cornerstone I Landscape Landscape
Fund Fund Fund Fund Fund
ASSETS
Cash and investments 15,780 $ - $ 85,194 $ 142,454 $ - $ Total assets 15,780 $ - $ 85,194 $ 142,454 $ - $

LIABILITIES
Due to other funds - $ - $ - $ - $ - $
Total liabilities - - - - -

FUND BALANCES
Restricted for:

Street construction and maintenance - - - - -
Assessment districts 15,780 - 85,194 142,454 -
Capital projects - - - - -
Unassigned - - - - -
Total fund balances 15,780 - 85,194 142,454 -
Total liabilities and fund balances 15,780 $ - $ 85,194 $ 142,454 $ - $ City of Ripon - Draft Financial Statements - 2023

3.A.c
Packet Pg. 202 Attachment: City of Ripon - Draft Financial Statements - 2023 (11-9-2023) (4038 : Audited financial statements) CITY OF RIPON, CALIFORNIA | JUNE 30, 2023
Non-Major Special Revenue Funds
Combining Balance Sheet – Modified Cash Basis (Continued) 56 Total
Ripon Non-Major
Lighting Special Revenue
Fund Funds
ASSETS
Cash and investments 43,515 $ 4,914,384 $
Total assets 43,515 $ 4,914,384 $

LIABILITIES
Due to other funds - $ - $
Total liabilities - -

FUND BALANCES
Restricted for:

Street construction and maintenance - 4,554,835
Assessment districts 43,515 337,421
Capital projects - 22,128
Unassigned - -
Total fund balances 43,515 4,914,384
Total liabilities and fund balances (deficit) 43,515 $ 4,914,384 $ City of Ripon - Draft Financial Statements - 2023

3.A.c
Packet Pg. 203 Attachment: City of Ripon - Draft Financial Statements - 2023 (11-9-2023) (4038 : Audited financial statements) CITY OF RIPON, CALIFORNIA | FOR THE YEAR ENDED JUNE 30, 2023 Non-Major Governmental Funds
Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Modified Cash Basis 57 HUTA HUTA HUTA HUTA HUTA
2103 2105 2106 2107 2107.5
Fund Fund Fund Fund Fund

REVENUES
Taxes $ - $ - $ - $ - $ -
Assessments - - - - -
Investment income 2,541 1,779 1,623 6,627 41
Intergovernmental revenue 126,733 90,410 58,681 123,223 4,000 Charges for services - - - - -
Other - - - - -
Total revenues 129,274 92,189 60,304 129,850 4,041

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 129,274 92,189 60,304 129,850 4,041

OTHER FINANCING SOURCES (USES)
Operating transfers in - - - - -
Operating transfers out (250,431) (175,424) (67,255) - (4,041) Total other financing sources (uses) (250,431) (175,424) (67,255) - (4,041) Net change in fund balances (121,157) (83,235) (6,951) 129,850 - Fund balances (deficit) - beginning 83,235 121,157 99,770 523,443 - Fund balances (deficit) - ending - $ - $ 92,819 $ 653,293 $ - $ City of Ripon - Draft Financial Statements - 2023

3.A.c
Packet Pg. 204 Attachment: City of Ripon - Draft Financial Statements - 2023 (11-9-2023) (4038 : Audited financial statements) CITY OF RIPON, CALIFORNIA | FOR THE YEAR ENDED JUNE 30, 2023 Non-Major Governmental Funds
Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Modified Cash Basis (Continued) 58 SB1 Streets &
Road Tax Measure K COG/LTF STA/BUS CDBG
Fund Fund Fund Fund Fund

REVENUES
Taxes $ - $ - $ - $ - $ -
Assessments - - - - -
Investment income 5,825 33,139 6,682 838 -
Intergovernmental revenue 350,367 376,504 620,260 57,798 52,423 Charges for services - - - 1,952 -
Other - - - - -
Total revenues 409,643 356,192 626,942 60,588 52,423

EXPENDITURES
Streets and public works:

Streets - - - 51,472 -
Planning - - - - 4,999
Community development - - - - 47,424
Special assessment districts - - - - -
Allocation to other department costs - - - 9,026 -
Total expenditures - - - 60,498 52,423
Excess (deficiency) of revenues over expenditures 356,192 409,643 626,942 90 -

OTHER FINANCING SOURCES (USES)
Operating transfers in - - - - -
Operating transfers out (42,218) - (648,564) - -
Total other financing sources (uses) (42,218) - (648,564) - - Net change in fund balances 313,974 409,643 (21,622) 90 - Fund balances (deficit) - beginning 2,856,989 218,032 31,707 22,038 - Fund balances (deficit) - ending 532,006 $ 3,266,632 $ 10,085 $ 22,128 $ - $ City of Ripon - Draft Financial Statements - 2023

3.A.c
Packet Pg. 205 Attachment: City of Ripon - Draft Financial Statements - 2023 (11-9-2023) (4038 : Audited financial statements) CITY OF RIPON, CALIFORNIA | FOR THE YEAR ENDED JUNE 30, 2023 Non-Major Governmental Funds
Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Modified Cash Basis (Continued) 59 Dutch Country Farmland Jacob's Carolina's
Meadows Woods Estates Landing Landscape
Fund Fund Fund Fund Fund

REVENUES
Taxes $ - $ - $ - $ - $ -
Assessments 4,540 7,810 3,352 5,701 12,644
Investment income - - - - -
Intergovernmental revenue - - - - -
Charges for services - - - - -
Other - - - - -
Total revenues 7,810 4,540 3,352 5,701 12,644

EXPENDITURES
Streets and public works:

Streets - - - - -
Planning - - - - -
Community development - - - - -
Special assessment districts 10,076 11,876 6,503 5,462 5,921 Allocation to other department costs 1,754 2,067 1,132 951 1,031 Total expenditures 13,943 11,830 7,635 6,413 6,952
Excess (deficiency) of revenues over expenditures (7,291) (6,133) (4,283) (712) 5,692

OTHER FINANCING SOURCES (USES)
Operating transfers in 7,291 6,133 4,283 - -
Operating transfers out - - - - -
Total other financing sources (uses) 7,291 6,133 4,283 - - Net change in fund balances - - - (712) 5,692
Fund balances (deficit) - beginning - - - 22,770 22,727 Fund balances (deficit) - ending - $ - $ - $ 22,058 $ 28,419 $ City of Ripon - Draft Financial Statements - 2023

3.A.c
Packet Pg. 206 Attachment: City of Ripon - Draft Financial Statements - 2023 (11-9-2023) (4038 : Audited financial statements) CITY OF RIPON, CALIFORNIA | FOR THE YEAR ENDED JUNE 30, 2023 Non-Major Governmental Funds
Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Modified Cash Basis (Continued) 60 Boesch/
Kingery Main Street Vineyards Alexandra
Assessment Landscape Cornerstone I Landscape Landscape
Fund Fund Fund Fund Fund

REVENUES
Taxes $ - $ - $ - $ - $ -
Assessments 6,061 10,481 14,080 64,939 5,056
Investment income - - - - -
Intergovernmental revenue - - - - -
Charges for services - - - - -
Other - - - - -
Total revenues 6,061 10,481 14,080 64,939 5,056

EXPENDITURES
Streets and public works:

Streets - - - - -
Planning - - - - -
Community development - - - - -
Special assessment districts 11,125 31,299 10,782 34,078 5,304 Allocation to other department costs 1,937 5,449 1,877 5,932 923 Total expenditures 13,062 36,748 12,659 40,010 6,227
Excess (deficiency) of revenues over expenditures (7,001) (26,267) 1,421 24,929 (1,171)

OTHER FINANCING SOURCES (USES)
Operating transfers in - 26,267 - - 146
Operating transfers out - - - - -
Total other financing sources (uses) - 26,267 - - 146
Net change in fund balances (7,001) - 1,421 24,929 (1,025) Fund balances (deficit) - beginning - 22,781 83,773 117,525 1,025 Fund balances (deficit) - ending 15,780 $ - $ 85,194 $ 142,454 $ - $ City of Ripon - Draft Financial Statements - 2023

3.A.c
Packet Pg. 207 Attachment: City of Ripon - Draft Financial Statements - 2023 (11-9-2023) (4038 : Audited financial statements) CITY OF RIPON, CALIFORNIA | FOR THE YEAR ENDED JUNE 30, 2023 Non-Major Governmental Funds
Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Modified Cash Basis (Continued) 61 Total
Ripon Non-Major
Lighting Special Revenue
Fund Funds

REVENUES
Taxes $ 42,706 $ 42,706
Assessments 273,979 408,643
Investment income - 59,095
Intergovernmental revenue - 1,860,399
Charges for services - 1,952
Other 17,369 17,369
Total revenues 334,054 2,390,164

EXPENDITURES
Streets and public works:

Streets - 51,472
Planning - 4,999
Community development - 47,424
Special assessment districts 229,281 361,707
Allocation to other department costs 39,915 71,994
Total expenditures 269,196 537,596
Excess (deficiency) of revenues over expenditures 64,858 1,852,568

OTHER FINANCING SOURCES (USES)
Operating transfers in - 44,120
Operating transfers out - (1,187,933)
Total other financing sources (uses) - (1,143,813)
Net change in fund balances 64,858 708,755
Fund balances (deficit) - beginning 4,205,629 (21,343)
Fund balances (deficit) - ending 43,515 $ 4,914,384 $
City of Ripon - Draft Financial Statements - 2023

3.A.c
Packet Pg. 208 Attachment: City of Ripon - Draft Financial Statements - 2023 (11-9-2023) (4038 : Audited financial statements) CITY OF RIPON | JUNE 30, 2023
Additional Information on the Successor Agency Trust Fund 62 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, 2023. 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, 2023
Successor Agency
Private Purpose
Trust Fund
ASSETS
Cash and investments 4,717,262 $
Cash and investments - restricted 1,297,266
Interest receivable 4,154
Prepaid bond insurance 113,851
Loan due from capital projects fund 550,028
Total assets 6,682,561

LIABILITIES
Interest payable 100,050
Due to County of San Joaquin 1,297,266
Long-term liabilities
Debt due in more than one year 19,556,098
Total liabilities 20,953,414

NET POSITION
Net position (deficit) held in trust for redevelopment
dissolution and other purposes $ (14,270,853)
City of Ripon - Draft Financial Statements - 2023

3.A.c
Packet Pg. 209 Attachment: City of Ripon - Draft Financial Statements - 2023 (11-9-2023) (4038 : Audited financial statements) CITY OF RIPON | JUNE 30, 2023
Additional Information on the Successor Agency Trust Fund (Continued) 63 STATEMENT OF CHANGES IN FIDUCIARY NET POSITION

PRIVATE-PURPOSE TRUST FUND
FOR THE YEAR ENDED JUNE 30, 2023
Successor Agency
Private Purpose
Trust Fund

ADDITIONS
Property taxes $ 779,361
Program income 83,960
Investment income 353,631
Total additions 1,216,952

DEDUCTIONS
General operating 259,089
Interest expense 668,839
Total deductions 927,928

EXTRAORDINARY GAIN (LOSS)
Transferred bond proceeds (see note 14) (1,757,494)
Net increase (decrease) in fiduciary net position (1,468,470) Total net position - beginning (12,802,383)
Total net position - ending $ (14,270,853)
City of Ripon - Draft Financial Statements - 2023

3.A.c
Packet Pg. 210 Attachment: City of Ripon - Draft Financial Statements - 2023 (11-9-2023) (4038 : Audited financial statements) City of Ripon | California
Money Purchase Thrift Pension Plan
Financial Statements
For the Years Ended June 30, 2023 and 2022
City of Ripon - Money Purchase Thrift Pension Plan - Draft Financial Statement - 2023

3.A.d
Packet Pg. 211 Attachment: City of Ripon - Money Purchase Thrift Pension Plan - Financial Statement Draft - 11-7-2023 (4038 : Audited financial statements) CITY OF RIPON MONEY PURCHASE THRIFT PENSION PLAN | FOR THE YEARS ENDED JUNE 30, 2023 AND 2022 Financial Statements

Pension Trust Fund:

Statements of Fiduciary Net Position ........................................................................................................................... 4 Statements of Changes in Fiduciary Net Position ........................................................................................................ 5 Notes to the Financial Statements. .................................................................................................................................... .6 City of Ripon - Money Purchase Thrift Pension Plan - Draft Financial Statement - 2023

3.A.d
Packet Pg. 212 Attachment: City of Ripon - Money Purchase Thrift Pension Plan - Financial Statement Draft - 11-7-2023 (4038 : Audited financial statements) 1 INDEPENDENT AUDITOR’S REPORT
RESERVED FOR INDEPDENDENT AUDITOR’S REPORT
City of Ripon - Money Purchase Thrift Pension Plan - Draft Financial Statement - 2023

3.A.d
Packet Pg. 213 Attachment: City of Ripon - Money Purchase Thrift Pension Plan - Financial Statement Draft - 11-7-2023 (4038 : Audited financial statements) 2 RESERVED FOR INDEPDENDENT AUDITOR’S REPORT
City of Ripon - Money Purchase Thrift Pension Plan - Draft Financial Statement - 2023

3.A.d
Packet Pg. 214 Attachment: City of Ripon - Money Purchase Thrift Pension Plan - Financial Statement Draft - 11-7-2023 (4038 : Audited financial statements) 3 FINANCIAL STATEMENTS
City of Ripon - Money Purchase Thrift Pension Plan - Draft Financial Statement - 2023

3.A.d
Packet Pg. 215 Attachment: City of Ripon - Money Purchase Thrift Pension Plan - Financial Statement Draft - 11-7-2023 (4038 : Audited financial statements) CITY OF RIPON MONEY PURCHASE THRIFT PENSION PLAN | JUNE 30, 2023 AND 2022 Pension Trust Fund
Statements of Fiduciary Net Position
The notes to the financial statements are an integral part of this statement. 4 2023 2022
ASSETS
Cash and cash equivalents 2,108,368 $ 2,061,769 $
U.S. government securities 1,262,370 981,712
Corporate obligations - 654,246
Mutual funds 10,027,486 8,413,775
Common and preferred stock 1,120,371 1,108,640
Real estate investment trust 274,917 72,494
Total cash and investments 14,591,089 13,495,059
Receivables:

Participant notes receivable 129,141 94,664
Contributions receivable 33,750 38,675
Total assets 13,623,473 14,758,905

LIABILITIES - -

NET POSITION
Restricted for pensions $ 13,623,473 14,758,905 $
City of Ripon - Money Purchase Thrift Pension Plan - Draft Financial Statement - 2023

3.A.d
Packet Pg. 216 Attachment: City of Ripon - Money Purchase Thrift Pension Plan - Financial Statement Draft - 11-7-2023 (4038 : Audited financial statements) CITY OF RIPON MONEY PURCHASE THRIFT PENSION PLAN | FOR THE YEARS ENDED JUNE 30, 2023 AND 2022 Pension Trust Fund
Statements of Changes in Fiduciary Net Position
The notes to the financial statements are an integral part of this statement. 5 2023 2022
Additions to net position attributed to:

Investment income:

Net appreciation (depreciation) in the fair
value of investments $ 259,461 $ (1,830,169)
Interest 11,517 6,515
Dividends 371,512 252,799
Contributions:

Employer 521,373 489,720
Employee 426,786 406,315
Other income - 7,438
Total additions (674,820) 1,598,087
Deductions from net position attributed to:

Benefits paid to participants 432,810 497,625
Administration 33,264 29,845
Total deductions 462,655 530,889
Changes in net position 1,135,432 (1,205,709)
Total net position - beginning of year 14,829,182 13,623,473 Total net position - ending of year $ 13,623,473 14,758,905 $ City of Ripon - Money Purchase Thrift Pension Plan - Draft Financial Statement - 2023

3.A.d
Packet Pg. 217 Attachment: City of Ripon - Money Purchase Thrift Pension Plan - Financial Statement Draft - 11-7-2023 (4038 : Audited financial statements) 6 NOTES TO THE FINANCIAL STATEMENTS
City of Ripon - Money Purchase Thrift Pension Plan - Draft Financial Statement - 2023

3.A.d
Packet Pg. 218 Attachment: City of Ripon - Money Purchase Thrift Pension Plan - Financial Statement Draft - 11-7-2023 (4038 : Audited financial statements) CITY OF RIPON MONEY PURCHASE THRIFT PENSION PLAN | FOR THE YEARS ENDED JUNE 30, 2023 AND 2022 Notes to the Financial Statements
7 NOTE 1 – PLAN DESCRIPTION
The financial statements of the City of Ripon Money Purchase Thrift Pension Plan (the Plan), a single-employer 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, 2023 and 2022, the plan members totaled 76 and 67 respectively.

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.

City of Ripon - Money Purchase Thrift Pension Plan - Draft Financial Statement - 2023

3.A.d
Packet Pg. 219 Attachment: City of Ripon - Money Purchase Thrift Pension Plan - Financial Statement Draft - 11-7-2023 (4038 : Audited financial statements) CITY OF RIPON MONEY PURCHASE THRIFT PENSION PLAN | FOR THE YEARS ENDED JUNE 30, 2023 AND 2022 Notes to the Financial Statements
8 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.

City of Ripon - Money Purchase Thrift Pension Plan - Draft Financial Statement - 2023

3.A.d
Packet Pg. 220 Attachment: City of Ripon - Money Purchase Thrift Pension Plan - Financial Statement Draft - 11-7-2023 (4038 : Audited financial statements) CITY OF RIPON MONEY PURCHASE THRIFT PENSION PLAN | FOR THE YEARS ENDED JUNE 30, 2023 AND 2022 Notes to the Financial Statements
9 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.

Cash and Cash Equivalents
The Plan’s cash and cash equivalents are considered to be cash on hand, demand deposits, and short-term investments with original maturities of three months or less from the date of acquisition.

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, 2023.

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.

City of Ripon - Money Purchase Thrift Pension Plan - Draft Financial Statement - 2023

3.A.d
Packet Pg. 221 Attachment: City of Ripon - Money Purchase Thrift Pension Plan - Financial Statement Draft - 11-7-2023 (4038 : Audited financial statements) CITY OF RIPON MONEY PURCHASE THRIFT PENSION PLAN | FOR THE YEARS ENDED JUNE 30, 2023 AND 2022 Notes to the Financial Statements
10 NOTE 3 – FAIR VALUE MEASUREMENTS (Continued)
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.

The following table set forth, by level within the fair value hierarchy, the Plan’s investments at fair value as of June 30, 2023:

Level 1 Level 2 Level 3 Total
U.S. government securities $ 1,262,370 - $ $ 1,262,370 - $ Mutual funds 10,027,486 - 10,027,486 -
Common and preferred stock 1,120,371 - 1,120,371 -
Real estate investment trust - 72,494 - 72,494
Total $ 12,410,227 72,494 $ - $ 12,482,721 $
Assets held at Fair Value
The following table 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 $ 11,158,373 274,917 $ - $ 11,433,290 $
Assets held at Fair Value
NOTE 4 – INVESTMENTS
The following investments held by the plan were in excess of 5% of the Plan’s net position during the year ended June 30, 2023.

Issuer Investment Type
Reported
Amount
DODGE & COX INCOME FUND Mutual Funds $ 845,036
iShares: S&P 500 INDEX Mutual Funds $ 2,093,945
JP MORGAN BETABUILDERS INTERNATIONAL EQUITY Mutual Funds $ 978,030 City of Ripon - Money Purchase Thrift Pension Plan - Draft Financial Statement - 2023

3.A.d
Packet Pg. 222 Attachment: City of Ripon - Money Purchase Thrift Pension Plan - Financial Statement Draft - 11-7-2023 (4038 : Audited financial statements) CITY OF RIPON MONEY PURCHASE THRIFT PENSION PLAN | FOR THE YEARS ENDED JUNE 30, 2023 AND 2022 Notes to the Financial Statements
11 NOTE 4 – INVESTMENTS (Continued)
The 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 Investment income results from each participant’s self-directed account. Investment income by major asset category is provided in the trustee reports.

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-in-interest. Total fees and commissions paid to these parties-in-interest totaled $103,899 and $111,615 for the years ended June 30, 2023 and 2022, respectively.

City of Ripon - Money Purchase Thrift Pension Plan - Draft Financial Statement - 2023

3.A.d
Packet Pg. 223 Attachment: City of Ripon - Money Purchase Thrift Pension Plan - Financial Statement Draft - 11-7-2023 (4038 : Audited financial statements) City Council
259 N. Wilma Avenue
Ripon, CA 95366
MEMO
To: Honorable City Council
From: Kevin Werner, City Administrator
Date: 11/14/2023
Subject: San Joaquin One Voice Advocacy Trip 2024
RECOMMENDED ACTION:

If the City Council is interested in sending a representative or representatives to participate in the 2024 One Voice trip, please designate and approve the City’s representative(s) to attend.

BACKGROUND:

San Joaquin One Voice is San Joaquin Council of Government’s federal advocacy program for San Joaquin County that promotes projects, programs, and issues of regional significance to federal legislators and agencies typically through an annual trip to Washington, D.C.

With the return of federal earmarks, continued availability of funding opportunities from transportation and infrastructure legislation, the SJCOG is focusing the One Voice initiative on elevating regional projects and maximizing funding success. As a result, projects being submitted to SJCOG for One Voice support will need to ensure they’re clearly aligned with SJCOG’s legislative priorities and eligibility requirements for the discretionary and federal earmark programs.

In 2022 the SJCOG developed a new process to review and evaluate project applications. This new criterion for the One Voice projects is intended to allow SJCOG to bring forward and focus on the projects that provides the best chance at securing available funds. The following is a summary of the criteria that will be used by SJCOG to select One Voice projects:
 Project needs to prove it is regional and has a federal nexus;  Complete or near complete National Environmental Policy Act clearance;  Significantly developed to warrant Federal spending; and  Demonstrated community support.

Each jurisdiction will be limited to one regionally significant project.

3.B
Packet Pg. 224
DISCUSSION/ANALYSIS:

SJCOG has requested project submittals for the 2024 San Joaquin One Voice trip. Submitted projects will be reviewed by SJCOG staff and the SJCOG Executive Committee and will be subject to the approval by the full SJCOG Board to be included as part of the 2024 One Voice trip.

Over the last 10 years, the City of Ripon has been attending the One Voice trip focused on funding for the South San Joaquin Irrigation District Surface Water Connection project and the Altamont Commuter Express Station (planned to be located on Industrial Avenue) project. Both projects have received federal funding through these efforts. For the 2024 One Voice trip, the City of Ripon does not have a project that meets the criteria identified by SJCOG for a project submittal.

SJCOG will be submitting a regional project that impacts the City of Ripon - State Route 99 / 120 Connector Project, Phase 1B. The current 99/120 freeway to freeway interchange is subject to significant congestion, delays, and high accident rates. This has resulted in drivers taking alternative routes to avoid this interchange, including City of Ripon local streets that were not designed for this increased volume of traffic. The SR 99 / 120 Connector Project, Phase 1B will widen the connector from northbound SR 99 to westbound SR 120 and construct a westbound auxiliary lane on SR 120 between SR 99 and Main Street in Manteca in order to improve the interchange operations and keep commuters on the state highway system rather than using local roads to avoid the interchange.

Phase 1A of the project (addressing eastbound SR 120 and southbound SR 99) is entering the construction phase. SJCOG’s intent is to complete the design and right-of-way phases of Phase 1B during the Phase 1A construction period, allowing Phase 1B to enter construction seamlessly upon the completion of Phase 1A.

The 2024 One Voice trip is tentatively scheduled for May 5 to May 9, 2024. This does not conflict with the May City Council meeting. If the City of Ripon was to send a representative(s) to the 2024 One Voice trip, they would be advocating for the SR 99 / 120 Connector Project, Phase 1B, along with other regionally significant projects.

FISCAL IMPACT:

The projected cost for each One Voice participant is estimated to be $5,000 that would be paid from the General Fund.

3.B
Packet Pg. 225

Ripon City CouncilNovember 14, 2023

Ripon City Council
November 14, 2023