Ripon City Council
December 12, 2023

Ripon City Council Minutes
TUESDAY, DECEMBER 12, 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, 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, Police Chief Daniel Sauer.

IN THE MATTER OF:
(1) Conference with Labor Negotiators
Labor negotiations pursuant to Section 54957.6 of the California Government Code. (a) Police Officers Association
(b) Ripon Sergeants Association
(c) Public Works Employees
(d) Unrepresented Employees
(2) Real Property Negotiations pursuant to Section 54956.7 of the California Government Code - APN: 257-300-20
Return to open session.

City Attorney Terpstra said Council met in closed session to discuss upcoming labor negotiations, property negotiations, and the reclassification of the IT Tech position within the Police Department, 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 Rex Rodgers gave the invocation.

City Council Page 2 December 12, 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:

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 Alex Arias, Rex Rodgers, Michael Musca, Steven Verver.

PUBLIC DISCUSSION:

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

APPROVAL OF MINUTES:

Motion to approve the minutes of the Regular Ripon City Council Meeting of November 14, 2023
RESULT: ADOPTED [4 TO 0]
MOVER: Leo Zuber, Vice Mayor
SECONDER: Daniel de Graaf, Council Member
AYES: Restuccia Zuber, de Graaf, Uecker
ABSTAIN: Barton

1. CITY COUNCIL - REGULAR MEETING - NOV 14, 2023 6:00 PM

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

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

City Council Page 3 December 12, 2023
Council Members were seated in their new, respective seats and the meeting was handed over to Mayor Leo Zuber.

APPROVAL OF AGENDA AS POSTED (OR AMENDED):

Council Member Barton requested Items 1.2E and 1.2F be pulled from the Consent Calendar for discussion.

Mayor Zuber requested Items 1.1A and 1.4D be pulled from the Consent Calendar for discussion.

Motion to approve the agenda as amended.

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

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

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

1.1. Income
A. ITEM A WAS MOVED TO ITEMS PULLED FROM CONSENT
B. CCATT HOLDINGS
Monthly Acacia Avenue Cell Tower Lease Payment
November 2023 $1,271.90
C. CHARTER COMMUNICATIONS
Quarterly Franchise Fee Payment – September 2023 $22,986.95 City Council Page 4 December 12, 2023

1.2. Bills, Invoices, Payments
A. ASSOCIATED PENSION CONSULTANTS
Annual Administration Services for
Non-Public Safety Retirement Plan $8,270.00
B. GRANICUS LEGISLATIVE MANAGEMENT
Annual Legislative Management System Renewal
Invoice #175092
Digital Boardroom
Agenda & Minutes
$8,243.28
$8,795.53
TOTAL $17,038.81
C. LAW OFFICE OF THOMAS H. TERPSTRA
General Matters
J-M Manufacturing
SSJID Groundwater Sustainability Agency
Private Development
$10,251.25
$442.50
$1,770.00
$3,293.75
TOTAL $15,757.50
D. RIPON CHAMBER OF COMMERCE
2024 Membership Investment
Invoice # 5891 $185.00
E. ITEM E WAS MOVED TO ITEMS PULLED FROM CONSENT
F. ITEM F WAS MOVED TO ITEMS PULLED FROM CONSENT
G. DIEDE CONSTRUCTION, INC.

Fleet Maintenance Facility Project
Progress Payment – Invoice #9 $951,439.72
H. BASECAMP ENVIRONMENTAL, INC.

South County Water Project
Progress Payment – Invoice #52308 $978.75
I. PROVOST & PRITCHARD CONSULTING GROUP
Engineering Services for Water Loss Audit Validation
Progress Payment – Invoice #105094 $612.51
J. FEHR AND PEERS
East Main Street Traffic Signal Project
Traffic Engineering Services
Progress Payment – Invoice #170181 $3,055.50
City Council Page 5 December 12, 2023
K. TERRACON CONSULTANTS, INC.

Fleet Maintenance Facility Materials Testing & Inspection Services Progress Payment
Invoice #TK32410
Invoice #TK37018
$4,389.75
$9,111.25
TOTAL $13,501.00
L. TRIPLE M ENTERPRISE, INC.

Percolation Pond Project
Invoice #2023-23 $42,862.50
M. LDA
Fleet Maintenance Facility Construction Services
Progress Payment – Invoice #28/622-03-20 $5,250.00
N. TESCO CONTROLS, INC.

Well 19 – Motor Control Center Equipment
Invoice #0081354

$5,000.00

1.3. Resolutions
A. RESOLUTION NO. 23-53

A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF RIPON

ACCEPTING THE CITY OF RIPON

FINANCIAL STATEMENTS AND

INDEPENDENT AUDITOR'S

REPORT FOR THE YEAR ENDED
JUNE 30, 2023
This resolution accepts the City of Ripon
Financial Statements and Independent
Auditor’s Report for the year ended June
30, 2023, prepared by Price Paige &
Company Accountancy Corporation.

B. RESOLUTION NO. 23-54

A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF RIPON

ACCEPTING THE CITY OF RIPON

MONEY PURCHASE THRIFT

PENSION PLAN FINANCIAL

STATEMENTS AND

INDEPENDENT AUDITOR'S
REPORT JUNE 30, 2023 AND 2022
This resolution accepts the City of Ripon
Money Purchase Thrift Plan Financial
Statements and Independent Auditor’s
Report June 30, 2023 and 2022, prepared
by Price Paige & Company Accountancy
Corporation.

City Council Page 6 December 12, 2023

1.4. Miscellaneous Items
A. PROFESSIONAL SERVICES AGREEMENT
Stone Creek Environmental Consulting Approve and authorize the Mayor to sign the Professional Services
Agreement with Stone Creek
Environmental Consulting to develop a
Trash Implementation Plan in
accordance with Track 2 requirements
of the State Water Resource Control
Board’s 13383 Order in the not to
exceed amount of $19,500.

B. REIMBURSEMENT AGREEMENT
Sukhdev Singh Approve and authorize the Mayor to
sign the Arc Way Development
Reimbursement Agreement that
provides reimbursement for staff time
and consultant costs to respond to an
application for a major site plan permit
for a proposed retail building,
convenience market and gas station
located at 769 Frontage Road
(north/west corner of Arc Way and
Frontage Road).

C. FLEET MAINTENANCE FACILITY PROJECT
Diede Construction, Inc.

Change Order No. 7
Approve Change Order No. 7 for
additional grading and paving, restroom
wall tile changes, fixture credit, and
doorframe and hardware changes in the
not to exceed amount of $26,385
(funding sources: Corp Yard AB1600
Fund, Enterprise Capital Funds, and
General Capital Fund).

D. ITEM D WAS MOVED TO ITEMS PULLED FROM CONSENT
City Council Page 7 December 12, 2023

ITEMS PULLED FROM CONSENT

1.1A : STATE OF CALIFORNIA
Sales Tax
(November 2022 $518,334.19)
FY 2023-24 YTD: $2,074,380
FY 2022-23 YTD: $2,147,492
Highway Users Tax
(October 2022 $34,552.30)
FY 2023-24 YTD: $159,891
FY 2022-23 YTD: $147,973
SB1 Street & Road Tax
(November 2022 $30,732.40)
FY 2023-24 YTD: $166,364
FY 2022-23 YTD: $146,182
$542,241.70
$36,696.28
$36,409.97
TOTAL $615,347.95
Mayor Zuber said the sales tax for this fiscal year is $70,000 less than last year and asked if there will be a true-up. City Administrator Werner said there was a true-up payment received in November and it was similar to last year but the prior true-up this year was considerably less. Werner said he will bring a 6-month update to Council after December.

Motion to approve Item 1.1A State of California.

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

1.2E : RIPON UNIFIED SCHOOL DISTRICT
Pool Operations Shared Cost
Invoice #ARR24-00074 $42,210.59
Council Member Barton asked why there had been such an increase in the cost.

Recreation Director Stevens said the increase in cost was mostly due to salaries, especially with the minimum wage increase implemented by the State of California.

Stevens said the cost of chemicals has increased as well as the cost of pool maintenance.

City Council Page 8 December 12, 2023
Motion to approve Item 1.2E Ripon Unified School District for the shared cost of pool operations.

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

1.2F : RIPON UNIFIED SCHOOL DISTRICT
Aquatic Center Capital Maintenance Shared Cost
Invoice #ARR24-00075 $119,402.14
Recreation Director Stevens said in 2017 the pool was replastered, locker room doors were replaced, and pool equipment was replaced and repaired. Stevens said this invoice covered the complete redo of the locker rooms including walls, floors, bathrooms and repainting the entire facility. He said the doors were also replaced with a better quality product in order to prevent rust as much as possible.

Council Member Barton asked if there are any major upcoming repairs that staff is aware of. Stevens said there is nothing immediately significant, but an aquatic center runs the risk of equipment failure.

Motion to approve Item 1.2F Ripon Unified School District for the shared cost of the Aquatic Center capital maintenance.

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

1.4D : DRONE DONATION
Ripon Rotary Foundation Accept the donation from the Ripon Rotary Foundation to be used for the
purchase of a Parrot Anafi USA Drone
(donation: $7,540.00).

Mayor Zuber said at some point he would like to see a report regarding drone use. Chief Sauer said he would be happy to provide Council a summary of how the Police Department uses drone technology. He said the Department currently has one drone in operation and it is deployed approximately five times a year in cases such as patrol operations, the reconstruction of crime scene and traffic collisions, and in missing person cases, especially by the river. Sauer said the Police Department also uses it to look for illegal encampments by the river and during the serving of warrants for documentation and officer safety.

Vice Mayor de Graaf asked if the drone uses any pre-modeling. Sauer said no.

City Council Page 9 December 12, 2023
de Graaf asked if the drone has infrared vision and Sauer confirmed.

Council Member Restuccia said he wanted to thank the Ripon Rotary Foundation for their donation.

Motion to approve Item 1.4D Drone Donation from the Ripon Rotary Foundation.

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

2. RESOLUTIONS
A. RESOLUTION NO. ______

A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF RIPON

ADOPTING THE ELECTRONIC

MESSAGE CENTER USAGE POLICIES

AND PROCEDURES
This resolution adopts the Electronic
Message Center Usage Policies and
Procedures.

Planning Director Zuidervaart said the installation of an electronic message center (EMC) was approved in June 2023 and it will be located in front of City Hall. Zuidervaart said staff was directed to bring back a policy regarding the use of the electronic message sign by other agencies. He said the Deputy City Clerk will be operating the sign and there will be an application for outside agencies.

Council Member Restuccia said the Policy looked good.

Mayor Zuber said the Policy’s Guiding Principles states that the EMC will not be used to directly or indirectly endorse organizations not associated with the City. He thinks it should be opposite the person or organization should be associated with the City. Zuber said the policy is missing the overarching description of what the EMC is to be used for.

Zuber said the Policy states that the EMC will not be used to directly or indirectly to endorse or promote a political campaign, candidate, or ballot measure, but in the next section the Policy states that it may be used by State and Federal legislative representatives. He said this needs to be clarified.

Zuber said the Policy states that City-sponsored events have priority, but it needs to be clarified how that is established.

Zuber asked how long messages show on the screen. Zuidervaart said there is a section in the Ripon Municipal Code regarding EMS and message time. Zuber said the Policy should reference this section of the Code.

City Council Page 10 December 12, 2023
Zuidervaart said staff will revise the Policy with Council's suggestions and bring it back.

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

A. DEVELOPMENT AGREEMENT - ANNUAL REVIEW (2023)
Silverstone Subdivision
Alexandra Subdivision
The Vineyards Subdivision
Meadowood Subdivision
Pereira Subdivision
Ripon Gardens II
Calvary Reformed Church Master Plan
Should the City Council agree with the
Planning Commission’s recommendation,
the following motion would be
appropriate:
“The City Council accepts this staff report
as the written report from the Planning
Commission that there has been
compliance in good faith, with the terms
and conditions of each respective
Development Agreement.”
Planning Director Zuidervaart said the Planning Commission reviewed the Development Agreements and found them to be in compliance with the terms.

PUBLIC HEARING OPENED
City Clerk Roos said staff received through email two letters from Marty Harris regarding the Development Agreements. She said they are lengthy and have various attachments, they will be accepted as correspondence and she has given the Council each a copy of the letters and attachments.

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

RESULT: ADOPTED [UNANIMOUS]
MOVER: Gary Barton, Council Member
SECONDER: Michael Restuccia, Council Member
AYES: Zuber, de Graaf, Barton, Uecker, Restuccia
City Council Page 11 December 12, 2023
B. PFFP CAPITAL FUNDS ANNUAL REPORT
This is a public hearing on an annual
report of Public Facilities Financing Plan
(PFFP) capital fees covered under
Government Code Section 66000 et seq.

Recommended Action: Approve the
annual PFFP Report for the period ending
June 30, 2023.

City Clerk Roos said this is a public hearing on our annual report of capital fees for the fiscal year ending June 30, 2023 pursuant to California Government Code Section 66000.

Roos said the staff report provides information for the Council regarding this Public Facility Financing Plan Annual Progress Report and the requirements under Government Code Section 66000 along with how this Report ties to the Fund Summary Balances report as of June 30, 2023.

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

Roos said staff’s recommended action is to approve the annual PFFP report for the year ending June 30, 2023.

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

PUBLIC HEARING CLOSED
Motion to approve the annual PFFP Report for the period ending June 30, 2023.

RESULT: ADOPTED [UNANIMOUS]
MOVER: Michael Restuccia, Council Member
SECONDER: Gary Barton, Council Member
AYES: Zuber, de Graaf, Barton, Uecker, Restuccia
City Council Page 12 December 12, 2023

4. ORDINANCES
Second Reading and Adoption
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 Ordinance 926 amending Chapter 10.56 “Restrictions on Recreational Vehicle Parking in Residential Areas” is up for second reading and adoption.

He said Council made several suggestions for clarification at the first reading and staff has revised the proposed ordinance to include Council's suggestions. He said the intent of this ordinance did not change.

Mayor Zuber said staff did a good job.

Council Member Barton asked Chief Sauer if he had any concerns with the ordinance and Sauer said no.

Motion to waive the second reading and adopt Ordinance 926 amending Chapter 10.56 “Restrictions on Recreational Vehicle Parking in Residential Areas” RESULT: ADOPTED [UNANIMOUS]
MOVER: Michael Restuccia, Council Member
SECONDER: Gary Barton, Council Member
AYES: Zuber, de Graaf, Barton, Uecker, Restuccia

5. DISCUSSION ITEMS
A. WATER, SEWER, GARBAGE ENTERPRISE FUNDS ANNUAL RATE

ADJUSTMENT ANALYSIS
Discussion/Action Staff is recommending the City Council approve implementing the February 1,
2024 rate increases for the water (2%),
sewer (4%) and garbage (4%) enterprise
funds that were originally approved in the
2020 5-Year Rate Study.

City Administrator Werner said in 2020 staff was directed to do a 5-year rate study for utility rate increases for 2021-2025. He said the first three years, 2021-2023, have been implemented as they were approved. He said staff was also directed to bring this back each year for Council to review the financials and determine if the increase was needed.

City Council Page 13 December 12, 2023
Werner said that in the previous 5-year cycle there were a number of reductions to the rates.

Werner said he wanted to discuss the Water, Sewer and Garbage Enterprise Funds.

Werner said staff is recommending a 2% rate increase for water to be implemented February 1, 2024. He said the operating balance is estimated to be $740,000, which is $670,000 lower than what was projected. He said that the transfers that were included in the projections are expected to happen to the Water Enterprise Capital Fund.

Werner said the Sewer Enterprise Fund is similar, but has not been impacted by inflation as much as the Water Enterprise Fund. Werner said staff is recommending a 4% rate increase for sewer to be implemented February 1, 2024. He said the operating balance is projected to be $740,000, which is $160,000 higher than what was projected. He said this includes the transfers to the Sewer Enterprise Capital Fund that are scheduled for the future Waste Water Treatment Plant. He said it will not cover the full project costs but will reduce the City’s need for bonds.

Werner said the Garbage Fund is the most impacted fund due to regulatory requirements required by Senate Bill 1383. Werner said the City has just started bringing solid waste to a sorting facility. He said the City saw a $190,000 increase in operating expenses for fiscal year 23-24. He said for 24-25 staff is expecting an almost $300,000 increase. He said this is due to SB1383. Werner said the Garbage Fund has been heavily impacted over the 5-year term largely due to disposal fees.

Werner said the operating balance is projected to be $110,000, which is $630,000 lower than what was projected. He said staff is recommending a 4% rate increase for garbage to be implemented February 1, 2024.

Werner said staff is not recommending the City to go out for a new Prop 218 at this time because there is not enough information to determine projected expenses. Werner said staff might bring back a study later to decide if a Prop 218 is needed to cover the rising disposal fees.

Werner said the decreased projected operating balance will affect the planned $1.4 million transfer to the Garbage Enterprise Capital Fund. Staff is projecting to only transfer $740,000. He said this will have to be considered if the City goes for a Prop 218.

Werner said the regulatory compliance regulations impact utility rates at a rate of about

5.2% of an average monthly utility bill.

Werner showed a slide from 2021 showing the average utility bills from surrounding cities. He said even with the increase, we are competitive with the other cities.

Council Member Restuccia said he is concerned that there might be more surprises like SB1383. He said he believes there will be more compliance requirements from the State and with that, more expenses. Werner agreed.

City Council Page 14 December 12, 2023
Vice Mayor de Graaf said the Prop 218 can be adjusted, if needed, every five years.

Mayor Zuber said he is concerned about the Garbage Fund because it is at the bare minimum and if something comes along, the fees will not cover the expenses. Werner said he shares Zuber’s concerns, as well as concerns about the Capital Fund, which covers expenses such as garbage trucks.

Michael Musca asked if the sewer fees have decreased from 21-22 to 22-23. Werner said those are the regulatory expenses associated with the Sewer Fund.

Motion to approve implementing the February 1, 2024 rate increases for the water (2%), sewer (4%) and garbage (4%) enterprise funds that were originally approved in the 2020 5-Year Rate Study.

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

Mayor Zuber and Council discussed Council Committee assignments. Zuber asked Council to review their current positions and submit any requests for changes to City Clerk Roos by December 31, 2024.

REPORTS
Department Heads:

Recreation Director Stevens said he wanted to invite Council to come for a tour of the City's recreation facilities.

Planning Director Zuidervaart said there is a Planning Commission meeting on December 18, 2023. He said there is a consistency hearing for a potential project.

Public Works Director Pease said November water usage numbers were 19% lower than 2013 numbers and 2% higher than 2022 numbers.

Pease said staff increased water patrols through the month of November and made over 140 contacts, 2 repeat offender penalties were issued and 75% of the contacts made were for watering on the wrong day.

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

City Council Page 15 December 12, 2023
Pease said two new employees were hired to work at the Recycling Center part time and it will be open every day of the week for a period of time.

City Council:

Council Member Restuccia said the Christmas Tree lighting was well done and well attended.

Council Member Barton said he wanted to thank outgoing Mayor Restuccia for his work and welcome incoming Mayor Zuber.

Barton said he wanted to recognize Steve Verver for the Veteran of the Year award he received last month.

Barton said he wanted to wish everyone a Merry Christmas and hoped to see everyone at the Christmas Light Parade on Thursday night.

Vice Mayor de Graaf said he wanted to thank the members of the public for attending. de Graaf echoed Barton’s sentiments about the outgoing and incoming Mayors.

There being no further business, the meeting was adjourned at 6:50 PM. (Signed) Leo Zuber
Mayor
ATTEST:
(Signed) Lisa Roos
City Clerk
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.
1 Packet Pg. 16
Minutes Acceptance: Minutes of Nov 14, 2023 6:00 PM (Approval of Minutes) 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 1 Packet Pg. 17
Minutes Acceptance: Minutes of Nov 14, 2023 6:00 PM (Approval of Minutes) 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
1 Packet Pg. 18
Minutes Acceptance: Minutes of Nov 14, 2023 6:00 PM (Approval of Minutes) 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
1 Packet Pg. 19
Minutes Acceptance: Minutes of Nov 14, 2023 6:00 PM (Approval of Minutes) 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.
1 Packet Pg. 20
Minutes Acceptance: Minutes of Nov 14, 2023 6:00 PM (Approval of Minutes) 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.
1 Packet Pg. 21
Minutes Acceptance: Minutes of Nov 14, 2023 6:00 PM (Approval of Minutes) 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**
1 Packet Pg. 22
Minutes Acceptance: Minutes of Nov 14, 2023 6:00 PM (Approval of Minutes) 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.
1 Packet Pg. 23
Minutes Acceptance: Minutes of Nov 14, 2023 6:00 PM (Approval of Minutes) 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.
1 Packet Pg. 24
Minutes Acceptance: Minutes of Nov 14, 2023 6:00 PM (Approval of Minutes) 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. 1 Packet Pg. 25
Minutes Acceptance: Minutes of Nov 14, 2023 6:00 PM (Approval of Minutes) 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
1 Packet Pg. 26
Minutes Acceptance: Minutes of Nov 14, 2023 6:00 PM (Approval of Minutes)

1.1.B.a
Packet Pg. 27
Attachment: CCATT (4081 : CCATT Holdings)

1.1.C.a
Packet Pg. 28
Attachment: Charter Franchise Fees (4075 : Charter Communications)

1.2.A.a
Packet Pg. 29
Attachment: APC Invoice (4076 : Associated Pension Consultants) Invoice
Date 11/30/2023 Invoice # 175092
Terms Net 30 Due Date 12/30/2023
P.O. Number:

For any questions about your invoice, please contact
us at [email protected] or 1-800-314-0147
Thank you for your business
1 of 1
Please remit via ACH to:

Routing #: 022000020
Acct #: 269099115
Please Send Checks to:

Granicus
Dept CH – Box 19634
Palatine, IL 60055 - 9634
Bill To Sold To
Ripon, CA
259 N. Wilma Ave.

Ripon CA 95366
United States
Ripon, CA
259 N. Wilma Ave.

Ripon CA 95366
United States
Description Term Start
Date
Term End
Date Tax Rate TaxAmount Amount
IQM2 - Digital Boardroom 12/30/2023 12/29/2024 0.000% $0.00 $8,243.28 IQM2 - Agenda & Minutes 12/30/2023 12/29/2024 0.000% $0.00 $8,795.53 Subtotal $17,038.81
Tax Total $0.00
Total $17,038.81
Amount Due $17,038.81
This is the software used to run City Council meetings and to assemble and distribute agenda packets and minutes.

There is na 7% increase from last year. Per our contract Granicus reserves the right to implement a 7% increase per year.

1.2.B.a
Packet Pg. 30
Attachment: Invoice_175092_1701097055366 (4078 : Granicus Legislative Management) Invoice
Date
11/25/2023
Invoice #
297
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
Work on audit letter, review prior letters, research on scope of required disclosures ; finalize and send audit letter.
10/26/2023 THT 295.00 885.00 3
Review docs pertaining to Golf Course, staff memo
for purpose of closed Session, work on comments to
consultant’s report and advise as to content.
10/27/2023 THT 295.00 1,032.50 3.5
Further work on property acquisition, discuss with
opposing counsel, emails to and from title officer.
10/30/2023 THT 295.00 590.00 2
Further work on CSPA litigation, calls and emails re
same.
11/6/2023 THT 295.00 663.75 2.25
Calls emails to and from Azevedo’s attorney, title
company, discuss means of acquiring title for
roadway purposes, send citations to Map Act.
11/7/2023 THT 295.00 737.50 2.5
Meetings with staff, commissioners re planning
matters, follow up calls.
11/8/2023 THT 295.00 663.75 2.25
Attend special meeting, brief conference with staff re
same.
11/8/2023 THT 295.00 221.25 0.75
Consult with co-counsel on eminent domain matters,
work on agenda for meeting and discussion with
client re same; review and revise comment letter on
NOP for County project, brief review of rules for
agency comments.
11/13/2023 THT 295.00 1,253.75 4.25
Meet with Commissioners re upcoming PC hearing,
finalize agenda and outline for closed session; attend
closed session and city council meetings. Respond to
client question re opioid case and reporting
requirements.
11/14/2023 THT 295.00 1,548.75 5.25
Work on offer to purchase, research and review
requirements for valid offer, calls and emails to
client, appraiser regarding same; draft and send first
draft to client, co-counsel.
11/15/2023 THT 295.00 1,475.00 5
Review and revise audit letter, update to November
per auditor.
11/16/2023 THT 295.00 442.50 1.5

1.2.C.a
Packet Pg. 31
Attachment: Terpstra Invoices - November (4079 : Law Office of Thomas H. Terpstra) Invoice
Date
11/25/2023
Invoice #
297
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
Review and comment on final closing documents for
Azevedo property, emails and calls to and from title
officer.
11/21/2023 THT 295.00 737.50 2.5

$10,251.25

1.2.C.a
Packet Pg. 32
Attachment: Terpstra Invoices - November (4079 : Law Office of Thomas H. Terpstra) Invoice
Date
11/25/2023
Invoice #
298
Bill To
City of Ripon - J-M Manufacturing Co.

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 #
1084-198
Total
Date Attorney Description Rate Hours Amount
Review summary of appeal and cross appeal
hearings; follow up emails to and from Sher re: same.
11/16/2023 THT 295.00 1.5 442.50
$442.50

1.2.C.a
Packet Pg. 33
Attachment: Terpstra Invoices - November (4079 : Law Office of Thomas H. Terpstra) Invoice
Date
11/25/2023
Invoice #
299
Bill To
City of Ripon - SSJID Groundwater Sustainability Agency 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 #
1084-213
Total
Date Attorney Description Rate Hours Amount
Review CSPA’s First Amended and Supplemental
Complaint and Petition for Writ; review file to
determine need to file responsive pleading, emails
and calls to and from Mirz, Lucchesi.
10/31/2023 THT 295.00 3.5 1,032.50
Calls, emails to and from client, Keeling, Mia
Brown, Katie L.; discussions regarding joint defense
of similar claims from Cal SPA; call from N.Kane.
11/22/2023 THT 295.00 2.5 737.50
$1,770.00

1.2.C.a
Packet Pg. 34
Attachment: Terpstra Invoices - November (4079 : Law Office of Thomas H. Terpstra) Invoice
Date
11/25/2023
Invoice #
300
Bill To
City of Ripon - Noosa - Private Development
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 #
1084-404
Total
Date Attorney Description Rate Hours Amount
Review HMA, prepare comments on same; review
ERP and Decommissioning Plan, prepare comments
prior to tomorrow’s call; discuss with client.
11/20/2023 THT 425.00 3.75 1,593.75
Meet with client to review my comments and
revisions; participate in conference call with Energy
Safety Response Group; research findings issue for
upcoming staff report.
11/21/2023 THT 425.00 4 1,700.00
$3,293.75

1.2.C.a
Packet Pg. 35
Attachment: Terpstra Invoices - November (4079 : Law Office of Thomas H. Terpstra) Our Mission: Connecting business and community through education, events, and advocacy to promote prosperity.

Let us know how we can continue to help your business/organization grow and thrive! Ripon Chamber of Commerce
104 South Stockton Ave
Ripon, CA 95366
209.599.7519
[email protected]
www.riponchamber.org
Invoice 5891

BILL TO
City of Ripon
259 N. Wilma Ave.

Ripon, CA 95366
DATE
12/01/2023

PLEASE PAY
$185.00

DUE DATE
12/31/2023

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

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

1.2.D.a
Packet Pg. 36
Attachment: Chamber of Commerce Invoice #5891 (4089 : Chamber of Commerce Annual Membership Fee) CONTRACTOR: Diede Construction, Inc.

PROJECT: Fleet Maintenance Facility
PROJECT DESCRIPTION:

INVOICE NO: 9
DATE: 11/30/2023
ORIGINAL CONTRACT AMOUNT: $11,156,000.00 PREVIOUSLY BILLED AMOUNT: $5,495,547.64 LESS RETENTION: $274,777.38
APPROVED CONTRACT CHANGES: $500,456.00 PREVIOUSLY PAID AMOUNT: $5,220,770.26 CURRENT INVOICED AMOUNT: $1,001,515.50
LESS RETENTION: $50,075.78
TOTAL CONTRACT AMOUNT: $11,656,456.00 CURRENT AMOUNT DUE: $951,439.72 TOTAL BILLED TO DATE (INCL CURRENT INVOICE) $6,497,063.14 LESS RETENTION: $324,853.16
TOTAL PAID TO DATE: $6,172,209.98

INVOICE SUMMARY

TOTAL PROGRESS
Remaining Contract Amount: $5,159,392.86
Approx. % Complete: 56%
Work completed includes construction staking, erosion control, grading, paving, fence install, masonry, carpentry, door framing, structural steel installl, equipment install, metal building erection, material and equipment purchase, and site electrical installation.

INVOICE SUMMARY
Project consists of a new maintenance and operations building and vehicle wash for the City of Ripon Public Works Dept., including a repair and machine shop, office spaces, restrooms and locker rooms.

CONTRACT INFORMATION BILLING INFORMATION

1.2.G.a
Packet Pg. 37
Attachment: Diede December Invoice (4070 : Diede Construction, Inc.) BaseCamp Environmental, Inc.
802 West Lodi Avenue
Lodi, CA 95240
209-224-8213
[email protected]

INVOICE

BILL TO
City of Ripon
259 N Wilma Ave.

Ripon, CA 95366
INVOICE # 52308
DATE 10/31/2023
DUE DATE 11/30/2023
TERMS Net 30

PROJECT
South County Water Project - CEQA
3139 - Ripon Water Lines

PERIOD DESCRIPTION QTY RATE AMOUNT
10/31/2023 Principal 2.75 225.00 618.75
10/31/2023 Senior
Environmental
Planner
2 180.00 360.00
Services through the invoice date. Work performed
included further work on the CEQA Initial Study
and coordination of subcontractor work. Thank you.

We appreciate your business.

BALANCE DUE $978.75

1.2.H.a
Packet Pg. 38
Attachment: Invoice 52308 _BaseCamp Environmental, Inc (4071 : BaseCamp Environmental, Inc.)

1.2.I.a
Packet Pg. 39
Attachment: P&P Invoice - 105094 (4091 : Provost & Pritchard Consulting Group) November 22, 2023
[email protected]
Kevin Werner
City of Ripon
RE: Ripon East Main Traffic Signal
Enclosed is invoice number 170181 for $3,055.50 dated November 15, 2023 for costs incurred from September 30, 2023 through October 27, 2023 for the above referenced project.

Tasks completed this period include the following:
• Completed preliminary intersection operations analysis for the Existing, Existing Plus Hotel, and Existing Plus Hotel Plus Signal scenarios.
• Explored options (i.e., lane configuration changes) to improve traffic operations at the study intersection under the Existing Plus Hotel Plus Signal scenario. • Attended meeting with City of Ripon staff to discuss next steps.

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.J.a
Packet Pg. 40
Attachment: Invoice 170181_Fehr & Peers (4072 : Fehr & Peers) Project Manager Albee Wei
Kevin Werner
City of Ripon
259 N. Wilma Avenue
Ripon, CA 95366
November 15, 2023
Project No: RS23-4251.00
Invoice No: 170181
Project RS23-4251.00 Ripon East Main Traffic Signal
Professional Services for the Period: September 30, 2023 to October 27, 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 6.00 180.00 1,080.00
Engineer/Planner
Chen, Feslia 4.50 140.00 630.00
Gudimella, Sree 6.00 140.00 840.00
Admin
Morgan, Chris 2.00 155.00 310.00
Souto, JoLynn .75 155.00 116.25
Totals 19.25 2,976.25
Total Labor 2,976.25
Reimbursable Expenses
Project Communications and Reproduction 79.25
Total Reimbursables 79.25 79.25
Budget Summary Current Prior To-Date
Total Billings 3,055.50 13,257.40 16,312.90
Total Budget 31,500.00
Remaining Budget 15,187.10
Phase Total $3,055.50
TOTAL CURRENT INVOICE AMOUNT DUE: $3,055.50

1.2.J.a
Packet Pg. 41
Attachment: Invoice 170181_Fehr & Peers (4072 : Fehr & Peers) Project RS23-4251.00 Ripon East Main Traffic Signal Invoice 170181 Current Invoice Prior Billed Billed To Date
Billing Summary 3,055.50 21,537.10 24,592.60
Outstanding Invoices
Invoice Number Invoice Date Balance
168871 10/13/2023 8,089.90
Total 8,089.90
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

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Attachment: Invoice 170181_Fehr & Peers (4072 : Fehr & Peers)

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: TK32410
Terracon Consultants, Inc.

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

To:

NA191172B
$58,529.75
11/17/2023
11/11/2023
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 11/1/23 NA191172B.0084 High Strength Bolt (HSB) Testing 4.00 $135.00 $540.00 11/1/23 NA191172B.0084 Daily Report Fee 1.00 $95.00 $95.00 11/1/23 NA191172B.0084 Trip Charge (ea) 1.00 $80.00 $80.00 11/1/23 NA191172B.0085 AC/Soil Inspector w/Nuclear Gauge 6.00 $128.00 $768.00 11/1/23 NA191172B.0085 Daily Report Fee 1.00 $95.00 $95.00 11/1/23 NA191172B.0085 Trip Charge (ea) 1.00 $80.00 $80.00 11/2/23 NA191172B.0086 AC/Soil Inspector w/Nuclear Gauge 2.00 $128.00 $256.00 11/2/23 NA191172B.0086 Daily Report Fee 1.00 $95.00 $95.00 11/2/23 NA191172B.0086 Trip Charge (ea) 1.00 $80.00 $80.00 11/6/23 NA191172B.0087 Anchor Installation Inspection 4.00 $86.00 $344.00 11/6/23 NA191172B.0087 Daily Report Fee 1.00 $95.00 $95.00 11/6/23 NA191172B.0087 Trip Charge (ea) 1.00 $80.00 $80.00 11/9/23 NA191172B.0088 Concrete Inspection ACI - OT 3.75 $183.00 $686.25 11/9/23 NA191172B.0088 Concrete Inspection ACI 4.25 $122.00 $518.50 11/9/23 NA191172B.0088 Daily Report Fee 1.00 $95.00 $95.00 11/9/23 NA191172B.0088 Trip Charge (ea) 1.00 $80.00 $80.00 11/9/23 NA191172B.0088 Compression Test Concrete Cylinders 5.00 $30.00 $150.00 11/10/23 NA191172B.0089 Cylinder Pickup (hr) 2.00 $86.00 $172.00 11/10/23 NA191172B.0089 Trip Charge (ea) 1.00 $80.00 $80.00 Invoice Total $4,389.75
TERMS: DUE UPON PRESENTATION OF INVOICE
Created on 11/15/2023 Page 1 of 1 Client #396776

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Attachment: Invoice TK32410_Terracon (4073 : 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: TK37018
Terracon Consultants, Inc.

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

To:

NA191172B
$90,000.00
$67,641.00
11/30/2023
11/25/2023
Project Number:

Contract Amount:

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 11/13/23 NA191172B.0090 Concrete Inspection ACI - OT 1.50 $183.00 $274.50 11/13/23 NA191172B.0090 Concrete Inspection ACI 4.50 $122.00 $549.00 11/13/23 NA191172B.0090 Daily Report Fee 1.00 $95.00 $95.00 11/13/23 NA191172B.0090 Trip Charge (ea) 1.00 $80.00 $80.00 11/13/23 NA191172B.0090 Compression Test Concrete Cylinders 5.00 $30.00 $150.00 11/13/23 NA191172B.0091 Epoxy Anchor Installation 4.00 $86.00 $344.00 11/13/23 NA191172B.0091 Daily Report Fee 1.00 $95.00 $95.00 11/13/23 NA191172B.0091 Trip Charge (ea) 1.00 $80.00 $80.00 11/14/23 NA191172B.0092 Project Manager 1.00 $185.00 $185.00 11/14/23 NA191172B.0092 Clerical, per hour 1.00 $100.00 $100.00 11/14/23 NA191172B.0092 Field Welding Inspector - OT 2.00 $217.50 $435.00 11/14/23 NA191172B.0092 Field Welding Inspector 8.00 $145.00 $1,160.00 11/14/23 NA191172B.0092 Daily Report Fee 1.00 $95.00 $95.00 11/14/23 NA191172B.0092 Trip Charge (ea) 1.00 $80.00 $80.00 11/15/23 NA191172B.0094 Project Manager 1.00 $185.00 $185.00 11/15/23 NA191172B.0094 Clerical, per hour 1.00 $100.00 $100.00 11/15/23 NA191172B.0094 Field Welding Inspector - OT 2.00 $217.50 $435.00 11/15/23 NA191172B.0094 Field Welding Inspector 8.00 $145.00 $1,160.00 11/15/23 NA191172B.0094 Daily Report Fee 1.00 $95.00 $95.00 11/15/23 NA191172B.0094 Trip Charge (ea) 1.00 $80.00 $80.00 11/15/23 NA191172B.0095 Concrete Inspection ACI - OT 1.75 $183.00 $320.25 11/15/23 NA191172B.0095 Concrete Inspection ACI 2.25 $122.00 $274.50 11/15/23 NA191172B.0095 Daily Report Fee 1.00 $95.00 $95.00 11/15/23 NA191172B.0095 Trip Charge (ea) 1.00 $80.00 $80.00 11/15/23 NA191172B.0095 Compression Test Concrete Cylinders 5.00 $30.00 $150.00 11/16/23 NA191172B.0096 Field Welding Inspector 4.00 $145.00 $580.00 11/16/23 NA191172B.0096 Daily Report Fee 1.00 $95.00 $95.00 11/16/23 NA191172B.0096 Trip Charge (ea) 1.00 $80.00 $80.00 TERMS: DUE UPON PRESENTATION OF INVOICE
Created on 11/29/2023 Page 1 of 2 Client #396776

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Attachment: Invoice TK37018_Terracon (4073 : Terracon Consultants, Inc.) INVOICE Invoice No.:

Project No.:

Project:

TK37018
NA191172B
Fleet Maintenance Facility
240 Doak Blvd
Ripon, CA
Project Mgr: George Ogas
Materials Testing & Inspection Services
Date Report Description of Services Quantity Rate Total Continued
11/17/23 NA191172B.0098 AC/Soil Inspector w/Nuclear Gauge 4.00 $128.00 $512.00 11/17/23 NA191172B.0098 Daily Report Fee 1.00 $95.00 $95.00 11/17/23 NA191172B.0098 Trip Charge (ea) 1.00 $80.00 $80.00 11/22/23 NA191172B.0099 Project Manager 1.00 $185.00 $185.00 11/22/23 NA191172B.0099 Clerical, per hour 1.00 $100.00 $100.00 11/22/23 NA191172B.0099 AC/Soil Inspector w/Nuclear Gauge 4.00 $128.00 $512.00 11/22/23 NA191172B.0099 Daily Report Fee 1.00 $95.00 $95.00 11/22/23 NA191172B.0099 Trip Charge (ea) 1.00 $80.00 $80.00 Invoice Total $9,111.25
TERMS: DUE UPON PRESENTATION OF INVOICE
Created on 11/29/2023 Page 2 of 2 Client #396776

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Attachment: Invoice TK37018_Terracon (4073 : Terracon Consultants, Inc.) Invoice
Date
12/4/2023
Invoice #
2023-23
City of Ripon
Attn: James Pease
259 N. Wilma Ave.

Ripon, CA 95366
Triple M Enterprises, Inc.

Job Name
West Ponds1&2 Restoration
Terms
Net 30
We appreciate your prompt payment.

Phone #
209-599-3112
Total
Amount Due:

Tax ID
36-4781367
25450 S. Mohler Rd.

Ripon, CA 95366
Description Quantity/Hours Rate Amount
CAT 623B Scraping (Nov 9,10,14) 18 380.00 6,840.00
CAT 140G Grading (Nov 9-14) 30.5 255.00 7,777.50
JD 9520R Laser Scraping (Nov 10-14) 27 355.00 9,585.00
CAT D8H Ripping & Dozing (Nov 9-15, 27-28) 42 360.00 15,120.00 CAT D4 Discing (Nov 12) 8 255.00 2,040.00
Mobilization 1 1,500.00 1,500.00
$42,862.50
$42,862.50

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Attachment: Inv2023-23 (4093 : Triple M Enterprise, Inc.) Mr. Kevin Werner, City Manager 11/18/2023
City of Ripon
259 N. Wilma Ave. Ripon, CA 95366
RE: Fleet Maintenance Building
Invoice #28/622-03-20
ARCHITECTURAL SERVICES:

Billing Period: 10/16/2023 through 11/15/2023
Contract:

Tasks 1 - 6 415,000.00 $
Amendment #1 144,875.00
Additional Services 3,075.00
Prior Billing: 535,067.50 $
Payments Received: 535,067.50
Balance Owing: - $
Amendment #1 Balance: 27,882.50 $
Now Billing for:

Construction Admin: Principal Architect 4 hours @ $275/hr 1,100.00 $ Project Manager 14 hours @ $225/hr 3,150.00
Submittal RFI Review: Structural Engineer 300.00
Electrical Engineer 200.00
Civil Engineer 500.00
Architectural Servces: 5,250.00 $
REIMBURSABLE EXPENSE:

Previous Billing: 942.26 $
Payments Received: 942.26
Balance Owing: - $ -
Now Billing For: Reimbursables
($0.0 x 1.1) - $
mileage 0 x .655 (outside of SJ County)
Reimbursable Expense: - $
TOTAL AMOUNT DUE: 5,250.00 $
Now Billing for: Construction
Administration for this month included
Request for Information (RFI) review,
Change Order review, Submittal review,
and site visits

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Attachment: Invoice 28-622-03-20_LDA (4074 : LDA)

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Attachment: Tesco Invoice - 0081354 (4092 : Tesco Controls, Inc.)

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Attachment: Tesco Invoice - 0081354 (4092 : Tesco Controls, Inc.) City Council
259 N. Wilma Avenue
Ripon, CA 95366
MEMO
To: Honorable City Council
From: Lisa Roos, City Clerk & Finance Director
Date: 12/12/2023
Subject: Financial Statements and Independent Auditor report RECOMMENDED ACTION:

This resolution accepts the City of Ripon Financial Statements and Independent Auditor’s Report for the year ended June 30, 2023, prepared by Price Paige & Company Accountancy Corporation.

BACKGROUND:

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

There were no changes to the report since the November meeting, other than dropping in the independent auditor’s report, which notes there were no significant audit findings, no difficulties encountered between the auditors and staff, and no disagreements between management and the auditors. Please note the audit communication letter identifies 6 areas of risk, but there were no findings related to these risks.

Attachments:

1. 22-23 Audited Financial Statements Council packet copied from November

2. 2023.06.30 City of Ripon - Audit Communication Letter

3. 2023.06.30 City of Ripon - Financial Statements

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RESOLUTION NO. 23-53

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

RIPON ACCEPTING THE CITY OF RIPON FINANCIAL

STATEMENTS AND INDEPENDENT AUDITOR'S REPORT
FOR THE YEAR ENDED JUNE 30, 2023
WHEREAS, the City of Ripon Financial Statements and Independent Auditor’s Report for the year ending June 30, 2023, have now been completed and filed with the City of Ripon; and
WHEREAS, Price Paige & Company Accountancy Corporation has now completed its audit of the form and content of the information included in the financial statement in accordance with generally accepted auditing standards.

NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of Ripon, that the City of Ripon does hereby accept the Financial Statement and Independent Auditors’ Report of June 30, 2023, by Price Paige & Company Accountancy Corporation, the independent certified public accountant employed by the City of Ripon to audit the financial records.

PASSED AND ADOPTED at a regular meeting of the City Council of the City of Ripon this 12th day of December, 2023, by the following vote:

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

THE CITY OF RIPON,
A Municipal Corporation
By ________________________________
LEO ZUBER, Mayor
ATTEST:

By: ___________________________
LISA ROOS, City Clerk

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City Council
259 N. Wilma Avenue
Ripon, CA 95366
MEMO
To: Honorable City Council
From: Lisa Roos, City Clerk & Finance Director
Date: 11/14/2023
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. 22-23 Audited Financial Statements Council packet copied from November

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Attachment: 22-23 Audited Financial Statements Council packet copied from November (23-53 : Financial Statements and Independent Auditor  Fiduciary Funds – These funds are established to serve as the custodian for assets held in a trustee or agency capacity for others and, therefore, cannot be used to support the City’s own programs. These funds are our Successor Redevelopment Agency Funds noted on our flowchart under Restricted funds.

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

DISCUSSION/ANALYSIS:

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. 22-23 Audited Financial Statements Council packet copied from November

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Attachment: 22-23 Audited Financial Statements Council packet copied from November (23-53 : Financial Statements and Independent Auditor 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
22-23 Audited Financial Statements Council packet copied from November

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Attachment: 22-23 Audited Financial Statements Council packet copied from November (23-53 : Financial Statements and Independent Auditor 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
22-23 Audited Financial Statements Council packet copied from November

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Attachment: 22-23 Audited Financial Statements Council packet copied from November (23-53 : Financial Statements and Independent Auditor 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 & 22-23 Audited Financial Statements Council packet copied from November

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Attachment: 22-23 Audited Financial Statements Council packet copied from November (23-53 : Financial Statements and Independent Auditor 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
22-23 Audited Financial Statements Council packet copied from November

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Attachment: 22-23 Audited Financial Statements Council packet copied from November (23-53 : Financial Statements and Independent Auditor 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 22-23 Audited Financial Statements Council packet copied from November

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Attachment: 22-23 Audited Financial Statements Council packet copied from November (23-53 : Financial Statements and Independent Auditor Budget Category Reporting Summary
22-23 Audited Financial Statements Council packet copied from November 1.3.A.a Packet Pg. 59
Attachment: 22-23 Audited Financial Statements Council packet copied from November (23-53 : Financial 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
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Attachment: 22-23 Audited Financial Statements Council packet copied from November (23-53 : Financial Statements and Independent Auditor December 4, 2023
To the City Council of the
City of Ripon, California
We have audited the modified‐cash basis financial statements of the governmental activities, the business‐type activities, each major fund, and the aggregate remaining fund information of the City of Ripon, California (the City) for the year ended June 30, 2023. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards, Government Auditing Standards and the Uniform Guidance, as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our letter to you dated March 3, 2023. Professional standards also require that we communicate to you the following information related to our audit.

Significant Audit Matters
Qualitative Aspects of Accounting Practices
Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the City are described in Note 1 to the financial statements. No new accounting policies were adopted and the application of existing policies was not changed during 2023. We noted no transactions entered into by the City during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period.

Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s knowledge and experience about past and current events and assumptions about future events.

Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimate affecting the City’s financial statements was:

Management’s estimate of the indirect cost allocation is based on actual costs incurred in each fund.

We evaluated the methods, assumptions, and data used to develop the indirect cost allocation in determining that it is reasonable in relation to the financial statements taken as a whole.

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

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

Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. Management has corrected all such misstatements. The attached schedule reflects all material misstatements detected as a result of audit procedures that were corrected by management.
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Attachment: 2023.06.30 City of Ripon - Audit Communication Letter (23-53 : Financial Statements and Independent Auditor report) 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.

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

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

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

1. Failure to record material advances between funds.

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

3. Interfund payment activity is improperly recorded as a transfer or otherwise reported as revenue/expenses instead of a reduction of the inter‐fund balance.

4. Manual adjustments (journal entries) posted by the City’s cash accounts are not accurate, approved, or are potentially fraudulent.

5. Misclassification of transfers in/out (commingling of transfers in/out in same account).

6. Transfers between the City and the City’s fiduciary funds are not in compliance with relevant legal or other administrative requirements.

These risks were addressed within our audit procedures, and we have no findings to report related to these risks.

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

We were engaged to report on the combining and individual non‐major fund statements and additional information on the Successor Agency Trust Fund, which accompany the financial statements but are not RSI. With respect to this supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with the modified cash basis of accounting, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves. 2023.06.30 City of Ripon - Audit Communication Letter

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Attachment: 2023.06.30 City of Ripon - Audit Communication Letter (23-53 : Financial Statements and Independent Auditor report) Restriction on Use
This information is intended solely for the information and use of the City Council and management of the City of Ripon and is not intended to be, and should not be, used by anyone other than these specified parties.

Very truly yours,
2023.06.30 City of Ripon - Audit Communication Letter

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Attachment: 2023.06.30 City of Ripon - Audit Communication Letter (23-53 : Financial Statements and Independent Auditor report) Client: RIPON, CITY OF
Engagement: 6-30-2023 Audit
Current Period: 06/30/2023
Workpaper: Attachment: Material Adjusting Journal Entries Account Description
Workpaper Reference Debit Credit Net Income Effect
AJE02 D400
To accrue interfund payable/receivable for the
Mitigation Corp Yard Loan.
900-28000 INTERFUND PAYABLE - CORP YARD LOAN 0.00 5,687,300.00 900-40001 OPERATING TRANSFERS 5,687,300.00 0.00
100-17560 ADVANCES TO OTHER FUNDS - CORP YARD LOAN 5,687,300.00 0.00 100-99998 Transfers Out (PPC Account) 0.00 5,687,300.00 Total 11,374,600.00 11,374,600.00 0.00
AJE03 O200
To correct CRJE06 - eliminating transfer out
from recreation fund (RAGE Volleyball).
900-40001 OPERATING TRANSFERS 1,599,920.80 0.00
900-99999 Transfers Out (PPC Account) 0.00 1,599,920.80 Total 1,599,920.80 1,599,920.80 0.00
AJE05 O200
To reverse client reclassification journal entry
#4 (current year RAGE activity).
300-40001 OPERATING TRANSFERS 1,559,920.80 0.00
900-40001 OPERATING TRANSFERS 0.00 1,559,920.80
900-17560 DUE FROM OTHER FUNDS 1,559,920.80 0.00
300-28000 DUE TO OTHER FUNDS 0.00 1,559,920.80
Total 3,119,841.60 3,119,841.60 0.00
AJE06 D200
To correct current year RAGE loan activity.
300-28000 DUE TO OTHER FUNDS 1,200,000.00 0.00
300-5999 Debt Forgiveness - PPC CREATED 0.00 1,200,000.00 900-17560 DUE FROM OTHER FUNDS 0.00 1,200,000.00
900-5999 Debt Forgiveness - PPC CREATED 1,200,000.00 0.00 300-99999 Transfers Out (PPC Account) 0.00 113,249.97
900-40001 OPERATING TRANSFERS 113,249.97 0.00
300-28000 DUE TO OTHER FUNDS 113,249.97 0.00
900-17560 DUE FROM OTHER FUNDS 0.00 113,249.97
Total 2,626,499.94 2,626,499.94 0.00
AJE07 RE502
To reclassify the transfer of monies from the
Successor Agency to the Capital Project Fund as
an extraordinary item.
451-0000-6999 Payment to City - PPC ACCOUNT 1,741,000.00 0.00 451-99999 Transfers Out (PPC Account) 0.00 1,741,000.00 900-40001 OPERATING TRANSFERS 1,741,000.00 0.00
900-4444 Payment from Successor Agency - PPC ACCOUNT 0.00 1,741,000.00 Total 3,482,000.00 3,482,000.00 0.00
AJE08
To reclassify LTF Transit funds from the capital
project funds to the Streets Fund.
900-46000 LTF TRANSIT FUNDS 169,761.00 0.00
200-46000 LTF TRANSIT FUNDS 0.00 169,761.00
900-10100 CASH IN COMBINED FUND 0.00 169,761.00
200-10100 CASH IN COMBINED FUND 169,761.00 0.00
Total 339,522.00 339,522.00 0.00
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Attachment: 2023.06.30 City of Ripon - Audit Communication Letter (23-53 : Financial Statements and Independent Auditor report) City of Ripon
| California
Financial Statements
For the Year Ended June 30, 2023
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Attachment: 2023.06.30 City of Ripon - Financial Statements (23-53 : Financial Statements and Independent Auditor report) 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  ...................................................................................................... 18 Statement of Activities – Modified Cash Basis  ........................................................................................................... 19 Fund Financial Statements:

Governmental Funds:

Balance Sheet – Modified Cash Basis................................................................................................................... 21 Statement of Revenues, Expenditures and Changes in
Fund Balances – Modified Cash Basis............................................................................................................... 22 Proprietary Funds:

Statement of Net Position – Modified Cash Basis................................................................................................ 23 Statement of Revenues, Expenses and Changes in Fund
Net Position – Modified Cash Basis.................................................................................................................. 24 Fiduciary Funds:

Private Purpose Trust Fund:

Statement of Fiduciary Net Position – Modified Cash Basis  ........................................................................ 25 Statement of Changes in Fiduciary Net Position – Modified Cash Basis  ...................................................... 26 Notes to the Basic Financial Statements…………………………………………………………………………………………………………….………….28 Supplementary Information:

Non‐Major Special Revenue Funds:

Combining Balance Sheet – Modified Cash Basis........................................................................................................ 52 Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Modified Cash Basis...................................................................................................................... 57 Additional Information on the Successor Agency Trust Fund  ........................................................................................... 62 2023.06.30 City of Ripon - Financial Statements

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Attachment: 2023.06.30 City of Ripon - Financial Statements (23-53 : Financial Statements and Independent Auditor report) 1 INDEPENDENT AUDITOR’S REPORT
To the Honorable Mayor and
Members of the City Council
City of Ripon, California
Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying modified cash basis financial statements of the governmental activities, the business‐ type activities, each major fund, and the aggregate remaining fund information of the City of Ripon, California (the City), as of and for the year ended June 30, 2023, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the table of contents.

In our opinion, the modified cash basis financial statements referred to above present fairly, in all material respects, the respective modified cash basis financial position of the governmental activities, the business‐type activities, each major fund, and the aggregate remaining fund information of the City of Ripon, California, as of June 30, 2023, and the respective changes in modified cash basis financial position, for the year then ended in accordance with the modified cash basis of accounting.

Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

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

Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with 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. 2023.06.30 City of Ripon - Financial Statements

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Attachment: 2023.06.30 City of Ripon - Financial Statements (23-53 : Financial Statements and Independent Auditor report) 2 In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.

Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions.

Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

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

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

Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’s basic financial statements. The accompanying combining and individual nonmajor fund financial statements and additional information on the Successor Agency Trust Fund are presented for purposes of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements.

The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining and individual nonmajor fund financial statements are fairly stated, in all material respects, in relation to the basic financial statements as a whole.
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Attachment: 2023.06.30 City of Ripon - Financial Statements (23-53 : Financial Statements and Independent Auditor report) 3 Other Information
Management is responsible for the other information included in the annual report. The other information comprises the management’s discussion and analysis but does not include the basic financial statements and our auditor’s report thereon. Our opinions on the basic financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon.

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

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated December 4, 2023, on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering City’s internal control over financial reporting and compliance.

Clovis, California
December 4, 2023
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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             1,392,537 * 1,214,120          * 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. 2023.06.30 City of Ripon - Financial Statements

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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 longer‐ term 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 government‐ wide statements by providing information about the City’s most significant (major) funds.   For governmental activities, these statements tell how these services were financed in the short term, as well as what remains for future spending.  For proprietary activities, these statements offer short‐term and long‐term financial information about the activities, which the City operates like businesses, such as the water, sewer and refuse services. 3) Notes to the Financial Statements.  The notes to the financial statements are an integral part of the government‐ wide and fund financial statements and provide expanded explanation and detail regarding the information reported in the statements.
4) Supplementary Information.   The annual report includes optional financial information, such as management’s discussion and analysis, combining statements for non‐major funds (that are added together and shown in the fund financial statements in a single column) and additional information on the Successor Agency Trust Fund.

This other supplementary financial information is provided to address certain specific needs of various users of the City’s annual report.

Basis of Accounting
The City’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.
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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.
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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. 2023.06.30 City of Ripon - Financial Statements

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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 96 492 32,639,902 28,696,455 ‐12% Internal balances 634,124 442,133 (634,124)  ‐ (442,133)  ‐ 0% Total assets 53,125,800 61,230,534 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 539,523 550,028 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. 2023.06.30 City of Ripon - Financial Statements 1.3.A.c Packet Pg. 75
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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.
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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 668,774  ‐ 785,555  ‐ 668,774 785,555 17% Total revenue 21,834,616 22,012,980 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 116,419                 ‐ 185,663                              ‐ 116,419 185,663 59% Capital outlay 6,906,310 4,764,584 ‐ ‐ 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 2,445,237 2,468,116 (2,445,237)             ‐ (2,468,116)                              ‐ Extraordinary item (see note 14) ‐  ‐ 1,757,494  ‐ ‐ 1,757,494 Increase in net position 4,978,836 8,094,229 824,618 893,813 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 $ 52,586,277 $ 60,680,506 $ (5,360,784) $ (4,466,971) $ 47,225,493 $ 56,213,535 Governmental Activities Business‐Type Activities Total
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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 Fundsfor 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 Fundsin 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‐typeActivities Revenues and Expenses ‐ Modi fied Cash Basis Revenues
Expenses
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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.
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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 long‐ term 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.
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Attachment: 2023.06.30 City of Ripon - Financial Statements (23-53 : Financial Statements and Independent Auditor report) 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.
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Attachment: 2023.06.30 City of Ripon - Financial Statements (23-53 : Financial Statements and Independent Auditor report) 16 BASIC FINANCIAL STATEMENTS
2023.06.30 City of Ripon - Financial Statements

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Attachment: 2023.06.30 City of Ripon - Financial Statements (23-53 : Financial Statements and Independent Auditor report) 17 GOVERNMENT‐WIDE FINANCIAL STATEMENTS
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Attachment: 2023.06.30 City of Ripon - Financial Statements (23-53 : Financial Statements and Independent Auditor report) 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 2023.06.30 City of Ripon - Financial Statements

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Attachment: 2023.06.30 City of Ripon - Financial Statements (23-53 : Financial Statements and Independent Auditor report) 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 4,726,874 37,710  ‐ 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 1,960,834 339,561 2,300,395  ‐ 2,522,694  ‐ 14,370 236,669 236,669 Total business‐type activities 4,796,763 822,365 5,619,128  ‐ 8,334,445 421,925  ‐ 3,137,242 3,137,242 Total primary government $ 23,763,488 $ 1 $ 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 284,189 194,422 478,611 Motor vehicle in lieu 1,911,505 ‐ 1,911,505American rescue plan act 1,959,940 ‐ 1,959,940 Investment income 842,508 30,265 872,773
Miscellaneous 785,555 ‐ 785,555
Extraordinary item 1,757,494 ‐ 1,757,494
Transfers 2,468,116  ‐ (2,468,116)
Total general revenues and transfers 17,237,757 (2,243,429) 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 $ 60,680,506 $ (4,466,971) $ 56,213,535 Expenses Program Revenues Net (Expense) Revenue and Changes in Net Position 2023.06.30 City of Ripon - Financial Statements 1.3.A.c Packet Pg. 85
Attachment: 2023.06.30 City of Ripon - Financial Statements (23-53 : Financial Statements and 20 FUND FINANCIAL STATEMENTS
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Attachment: 2023.06.30 City of Ripon - Financial Statements (23-53 : Financial Statements and Independent Auditor report) 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          19,539,911            3,631,688          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 2023.06.30 City of Ripon - Financial Statements

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Attachment: 2023.06.30 City of Ripon - Financial Statements (23-53 : Financial Statements and Independent Auditor report) 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          19,586,577            1,916,480          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
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Attachment: 2023.06.30 City of Ripon - Financial Statements (23-53 : Financial Statements and Independent Auditor report) 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             375,000         ‐ 4,745,000                                   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             697,413            483,894            211,230          1,392,537 Total net position (deficit) 147,413 $           $    (4,825,614) $         211,230 $     (4,466,971) 2023.06.30 City of Ripon - Financial Statements

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Attachment: 2023.06.30 City of Ripon - Financial Statements (23-53 : Financial Statements and Independent Auditor report) 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             174,734            308,070             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             222,920             184,635               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)             401,976             (31,952)               17,730              387,754 Net income before transfers         1,053,735         2,068,165             240,029           3,361,929 Operating transfers out           (896,920)        (1,331,170)           (240,026)         (2,468,116) Change in net position 156,815                          736,995                         3               893,813 Net position (deficit) ‐ beginning               (9,402)        (5,562,609)             211,227         (5,360,784) Net position (deficit) ‐ ending $         147,413 $     (4,825,614) $         211,230 $      (4,466,971) 2023.06.30 City of Ripon - Financial Statements

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Attachment: 2023.06.30 City of Ripon - Financial Statements (23-53 : Financial Statements and Independent Auditor report) 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) $
2023.06.30 City of Ripon - Financial Statements

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Attachment: 2023.06.30 City of Ripon - Financial Statements (23-53 : Financial Statements and Independent Auditor report) 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) 2023.06.30 City of Ripon - Financial Statements

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Attachment: 2023.06.30 City of Ripon - Financial Statements (23-53 : Financial Statements and Independent Auditor report) 27 NOTES TO THE BASIC FINANCIAL STATEMENTS
2023.06.30 City of Ripon - Financial Statements

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Attachment: 2023.06.30 City of Ripon - Financial Statements (23-53 : Financial Statements and Independent Auditor report) 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‐Administrator form of government consisting of five elected council members including the Mayor and a city council appointed City Administrator.  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. 2023.06.30 City of Ripon - Financial Statements

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Attachment: 2023.06.30 City of Ripon - Financial Statements (23-53 : Financial Statements and Independent Auditor report) 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.
2023.06.30 City of Ripon - Financial Statements

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Attachment: 2023.06.30 City of Ripon - Financial Statements (23-53 : Financial Statements and Independent Auditor report) 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. 2023.06.30 City of Ripon - Financial Statements

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Attachment: 2023.06.30 City of Ripon - Financial Statements (23-53 : Financial Statements and Independent Auditor report) 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.
2023.06.30 City of Ripon - Financial Statements

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Attachment: 2023.06.30 City of Ripon - Financial Statements (23-53 : Financial Statements and Independent Auditor report) 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 Administrator 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. 2023.06.30 City of Ripon - Financial Statements

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Attachment: 2023.06.30 City of Ripon - Financial Statements (23-53 : Financial Statements and Independent Auditor report) 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. 2023.06.30 City of Ripon - Financial Statements

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Attachment: 2023.06.30 City of Ripon - Financial Statements (23-53 : Financial Statements and Independent Auditor report) 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
2023.06.30 City of Ripon - Financial Statements

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Packet Pg. 100 Attachment: 2023.06.30 City of Ripon - Financial Statements (23-53 : Financial Statements and Independent Auditor report) 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
2023.06.30 City of Ripon - Financial Statements

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Packet Pg. 101 Attachment: 2023.06.30 City of Ripon - Financial Statements (23-53 : Financial Statements and Independent Auditor report) 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         30,010,803 ** N/A 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
2023.06.30 City of Ripon - Financial Statements

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Packet Pg. 102 Attachment: 2023.06.30 City of Ripon - Financial Statements (23-53 : Financial Statements and Independent Auditor report) 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. 2023.06.30 City of Ripon - Financial Statements

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Packet Pg. 103 Attachment: 2023.06.30 City of Ripon - Financial Statements (23-53 : Financial Statements and Independent Auditor report) 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
2023.06.30 City of Ripon - Financial Statements

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Packet Pg. 104 Attachment: 2023.06.30 City of Ripon - Financial Statements (23-53 : Financial Statements and Independent Auditor report) 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.
2023.06.30 City of Ripon - Financial Statements

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Packet Pg. 105 Attachment: 2023.06.30 City of Ripon - Financial Statements (23-53 : Financial Statements and Independent Auditor report) 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)          3,350,000           ‐ 1,485,000                                 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. 2023.06.30 City of Ripon - Financial Statements

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Packet Pg. 106 Attachment: 2023.06.30 City of Ripon - Financial Statements (23-53 : Financial Statements and Independent Auditor report) 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              2,250,000                 312,750 Total 5,860,000 $           $          1,209,058
2023.06.30 City of Ripon - Financial Statements

1.3.A.c
Packet Pg. 107 Attachment: 2023.06.30 City of Ripon - Financial Statements (23-53 : Financial Statements and Independent Auditor report) 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. 2023.06.30 City of Ripon - Financial Statements

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Packet Pg. 108 Attachment: 2023.06.30 City of Ripon - Financial Statements (23-53 : Financial Statements and Independent Auditor report) 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. 2023.06.30 City of Ripon - Financial Statements

1.3.A.c
Packet Pg. 109 Attachment: 2023.06.30 City of Ripon - Financial Statements (23-53 : Financial Statements and Independent Auditor report) 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. 2023.06.30 City of Ripon - Financial Statements

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Packet Pg. 110 Attachment: 2023.06.30 City of Ripon - Financial Statements (23-53 : Financial Statements and Independent Auditor report) 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.
2023.06.30 City of Ripon - Financial Statements

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Packet Pg. 111 Attachment: 2023.06.30 City of Ripon - Financial Statements (23-53 : Financial Statements and Independent Auditor report) 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. 2023.06.30 City of Ripon - Financial Statements

1.3.A.c
Packet Pg. 112 Attachment: 2023.06.30 City of Ripon - Financial Statements (23-53 : Financial Statements and Independent Auditor report) 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
2023.06.30 City of Ripon - Financial Statements

1.3.A.c
Packet Pg. 113 Attachment: 2023.06.30 City of Ripon - Financial Statements (23-53 : Financial Statements and Independent Auditor report) 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           (607,129)                 1,076                ‐ (9,146)                                    (615,199) Total balances by facility type $      9,193,933 $      1,874,981 $       (960,469) $         557,494 $   10,665,939 Facility Type
2023.06.30 City of Ripon - Financial Statements

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Packet Pg. 114 Attachment: 2023.06.30 City of Ripon - Financial Statements (23-53 : Financial Statements and Independent Auditor report) 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.
2023.06.30 City of Ripon - Financial Statements

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Packet Pg. 115 Attachment: 2023.06.30 City of Ripon - Financial Statements (23-53 : Financial Statements and Independent Auditor report) 50 SUPPLEMENTARY INFORMATION
2023.06.30 City of Ripon - Financial Statements

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Packet Pg. 116 Attachment: 2023.06.30 City of Ripon - Financial Statements (23-53 : Financial Statements and Independent Auditor report) 51 NON‐MAJOR SPECIAL REVENUE FUNDS
2023.06.30 City of Ripon - Financial Statements

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Packet Pg. 117 Attachment: 2023.06.30 City of Ripon - Financial Statements (23-53 : Financial Statements and Independent Auditor report) 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  ‐ $ 2023.06.30 City of Ripon - Financial Statements

1.3.A.c
Packet Pg. 118 Attachment: 2023.06.30 City of Ripon - Financial Statements (23-53 : Financial Statements and Independent Auditor report) 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 $ 2023.06.30 City of Ripon - Financial Statements

1.3.A.c
Packet Pg. 119 Attachment: 2023.06.30 City of Ripon - Financial Statements (23-53 : Financial Statements and Independent Auditor report) 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 2023.06.30 City of Ripon - Financial Statements

1.3.A.c
Packet Pg. 120 Attachment: 2023.06.30 City of Ripon - Financial Statements (23-53 : Financial Statements and Independent Auditor report) 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 $ 2023.06.30 City of Ripon - Financial Statements

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Packet Pg. 121 Attachment: 2023.06.30 City of Ripon - Financial Statements (23-53 : Financial Statements and Independent Auditor report) 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 2023.06.30 City of Ripon - Financial Statements

1.3.A.c
Packet Pg. 122 Attachment: 2023.06.30 City of Ripon - Financial Statements (23-53 : Financial Statements and Independent Auditor report) 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            121,157              83,235              99,770            ‐ 523,443 Fund balances (deficit) ‐ ending $                      ‐ ‐ $                      $           92,819 $         ‐ 653,293 $ 2023.06.30 City of Ripon - Financial Statements

1.3.A.c
Packet Pg. 123 Attachment: 2023.06.30 City of Ripon - Financial Statements (23-53 : Financial Statements and Independent Auditor report) 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            356,192            409,643            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            218,032        2,856,989              31,707               ‐ 22,038 Fund balances (deficit) ‐ ending $         532,006 $     3,266,632 $           10,085 $           ‐ 22,128 $ 2023.06.30 City of Ripon - Financial Statements

1.3.A.c
Packet Pg. 124 Attachment: 2023.06.30 City of Ripon - Financial Statements (23-53 : Financial Statements and Independent Auditor report) 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                4,540                7,810                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              11,830              13,943                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 2023.06.30 City of Ripon - Financial Statements

1.3.A.c
Packet Pg. 125 Attachment: 2023.06.30 City of Ripon - Financial Statements (23-53 : Financial Statements and Independent Auditor report) 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 $ 2023.06.30 City of Ripon - Financial Statements

1.3.A.c
Packet Pg. 126 Attachment: 2023.06.30 City of Ripon - Financial Statements (23-53 : Financial Statements and Independent Auditor report) 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             (21,343)               4,205,629 Fund balances (deficit) ‐ ending $           43,515 $           4,914,384 2023.06.30 City of Ripon - Financial Statements

1.3.A.c
Packet Pg. 127 Attachment: 2023.06.30 City of Ripon - Financial Statements (23-53 : Financial Statements and Independent Auditor report) 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)
2023.06.30 City of Ripon - Financial Statements

1.3.A.c
Packet Pg. 128 Attachment: 2023.06.30 City of Ripon - Financial Statements (23-53 : Financial Statements and Independent Auditor report) 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)
2023.06.30 City of Ripon - Financial Statements

1.3.A.c
Packet Pg. 129 Attachment: 2023.06.30 City of Ripon - Financial Statements (23-53 : Financial Statements and Independent Auditor report) City Council
259 N. Wilma Avenue
Ripon, CA 95366
MEMO
To: Honorable City Council
From: Lisa Roos, City Clerk & Finance Director
Date: 12/12/2023
Subject: Money Purchase Thrift Pension Plan Statements and Audit RECOMMENDED ACTION:

This resolution accepts the City of Ripon Money Purchase Thrift Plan Financial Statements and Independent Auditor’s Report June 30, 2023 and 2022, prepared by Price Paige & Company Accountancy Corporation.

Attachments:

1. 2023.06.30 City of Ripon - Money Purchase Thrift Pension Plan - Audit Communication Letter

2. 2023.06.30 City of Ripon - Money Purchase Thrift Pension Plan - Financial Statements

1.3.B
Packet Pg. 130
RESOLUTION NO. 23-54

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

RIPON ACCEPTING THE CITY OF RIPON MONEY

PURCHASE THRIFT PENSION PLAN FINANCIAL

STATEMENTS AND INDEPENDENT AUDITOR'S REPORT
JUNE 30, 2023 AND 2022
WHEREAS, the City of Ripon Independent Auditors’ Report of the Money Purchase Thrift Pension Plan for June 30, 2023 and 2022 has now been completed and filed with the City of Ripon; and
WHEREAS, Price Paige & Company Accountancy Corporation has now completed its audit of the form and content of the information included in the financial statements in accordance with generally accepted auditing standards.

NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of Ripon, that the City of Ripon does hereby accept the financial statement and Independent Auditors’ Report of the Money Purchase Thrift Pension Plan for June 30, 2023 and 2022, by Price Paige & Company Accountancy Corporation, the independent certified public accountant employed by the City of Ripon to audit the financial records.

PASSED AND ADOPTED at a regular meeting of the City Council of the City of Ripon this 12th day of December, 2023, by the following vote:

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

THE CITY OF RIPON,
A Municipal Corporation
By ________________________________
LEO ZUBER, Mayor
ATTEST:

By: ___________________________
LISA ROOS, City Clerk

1.3.B
Packet Pg. 131
December 4, 2023
To the City Council of the
City of Ripon, California
We have audited the financial statements of the City of Ripon Money Purchase Thrift Pension Plan (the Plan) for the year ended June 30, 2023. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards as well as certain information related to the planned scope and timing of our audit.

We have communicated such information in our letter to you dated March 3, 2023. Professional standards also require that we communicate to you the following information related to our audit.

Significant Audit Matters
Qualitative Aspects of Accounting Practices
Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the Plan are described in Note 1 to the financial statements. No new accounting policies were adopted and the application of existing policies was not changed during 2023. We noted no transactions entered into by the Plan during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period.

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

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

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

Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. Management has corrected all such misstatements. In addition, none of the misstatements detected as a result of audit procedures and corrected by management were material, either individually or in the aggregate, to each opinion unit’s financial statements taken as a whole.

Disagreements with Management
For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor’s report. We are pleased to report that no such disagreements arose during the course of our audit. 2023.06.30 City of Ripon - Money Purchase Thrift Pension Plan - Audit Communication Letter

1.3.B.a
Packet Pg. 132 Attachment: 2023.06.30 City of Ripon - Money Purchase Thrift Pension Plan - Audit Communication Letter (23-54 : Money Purchase Thrift Management Representations
We have requested certain representations from management that are included in the management representation letter.

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

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

In our audit engagement letter previously provided to you, we communicated the following significant risks of material misstatement (significant risks) as part of our audit planning:
 Management override of controls
 Improper revenue recognition due to fraud
During the course of the audit, we identified additional significant risks:
 Improper classification of Investments
These risks were addressed within our audit procedures, and we have no findings to report related to these risks.

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

Very truly yours,
2023.06.30 City of Ripon - Money Purchase Thrift Pension Plan - Audit Communication Letter

1.3.B.a
Packet Pg. 133 Attachment: 2023.06.30 City of Ripon - Money Purchase Thrift Pension Plan - Audit Communication Letter (23-54 : Money Purchase Thrift City of Ripon | California
Money Purchase Thrift Pension Plan
Financial Statements
For the Years Ended June 30, 2023 and 2022
2023.06.30 City of Ripon - Money Purchase Thrift Pension Plan - Financial Statements

1.3.B.b
Packet Pg. 134 Attachment: 2023.06.30 City of Ripon - Money Purchase Thrift Pension Plan - Financial Statements (23-54 : Money Purchase Thrift Pension Plan CITY OF RIPON MONEY PURCHASE THRIFT PENSION PLAN | FOR THE YEARS ENDED JUNE 30, 2023 AND 2022 Financial Statements

TABLE OF CONTENTS
PAGE
Independent Auditor’s Report ............................................................................................................................................ 1 Financial Statements:

Pension Trust Fund:

Statements of Fiduciary Net Position  ........................................................................................................................... 4 Statements of Changes in Fiduciary Net Position  ........................................................................................................ 5 Notes to the Financial Statements....................................................................................................................................... 7 2023.06.30 City of Ripon - Money Purchase Thrift Pension Plan - Financial Statements

1.3.B.b
Packet Pg. 135 Attachment: 2023.06.30 City of Ripon - Money Purchase Thrift Pension Plan - Financial Statements (23-54 : Money Purchase Thrift Pension Plan 1 INDEPENDENT AUDITOR’S REPORT
To the Honorable Mayor and
Members of the City Council
City of Ripon, California
Opinion
We have audited the accompanying financial statements of the City of Ripon Money Purchase Thrift Pension Plan (the Plan), which comprise the statements of fiduciary net position – pension trust fund as of and for the years ended June 30, 2023 and 2022, and the related notes to the financial statements, which collectively comprise the Plan’s financial statements as listed in the table of contents.

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the Plan as of June 30, 2023 and 2022, and the respective changes in fiduciary net position for the year then ended in accordance with accounting principles generally accepted in the United States of America.

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

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

In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the Plan’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.
2023.06.30 City of Ripon - Money Purchase Thrift Pension Plan - Financial Statements

1.3.B.b
Packet Pg. 136 Attachment: 2023.06.30 City of Ripon - Money Purchase Thrift Pension Plan - Financial Statements (23-54 : Money Purchase Thrift Pension Plan 2 Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions.

Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

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

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

Required Supplementary Information
Management has omitted a management’s discussion and analysis that accounting principles generally accepted in the United States of America require to be presented to supplement the financial statements. Such missing information, although not a part of the financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the financial statements in an appropriate operational, economic, or historical context. Our opinions on the financial statements are not affected by this missing information.

Clovis, California
December 4, 2023
2023.06.30 City of Ripon - Money Purchase Thrift Pension Plan - Financial Statements

1.3.B.b
Packet Pg. 137 Attachment: 2023.06.30 City of Ripon - Money Purchase Thrift Pension Plan - Financial Statements (23-54 : Money Purchase Thrift Pension Plan 3 FINANCIAL STATEMENTS
2023.06.30 City of Ripon - Money Purchase Thrift Pension Plan - Financial Statements

1.3.B.b
Packet Pg. 138 Attachment: 2023.06.30 City of Ripon - Money Purchase Thrift Pension Plan - Financial Statements (23-54 : Money Purchase Thrift Pension Plan 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                   72,494                 274,917 Total cash and investments 14,591,089                        13,495,059 Receivables:

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

NET POSITION
Restricted for pensions $        14,758,905 $        13,623,473 2023.06.30 City of Ripon - Money Purchase Thrift Pension Plan - Financial Statements

1.3.B.b
Packet Pg. 139 Attachment: 2023.06.30 City of Ripon - Money Purchase Thrift Pension Plan - Financial Statements (23-54 : Money Purchase Thrift Pension Plan 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              1,598,087                (674,820) Deductions from net position attributed to:

Benefits paid to participants                  432,810                  497,625 Administration                    29,845                    33,264 Total deductions                  462,655                  530,889 Changes in net position               1,135,432              (1,205,709) Total net position ‐ beginning            13,623,473            14,829,182 Total net position ‐ ending $         14,758,905 $         13,623,473 2023.06.30 City of Ripon - Money Purchase Thrift Pension Plan - Financial Statements

1.3.B.b
Packet Pg. 140 Attachment: 2023.06.30 City of Ripon - Money Purchase Thrift Pension Plan - Financial Statements (23-54 : Money Purchase Thrift Pension Plan 6 NOTES TO THE FINANCIAL STATEMENTS
2023.06.30 City of Ripon - Money Purchase Thrift Pension Plan - Financial Statements

1.3.B.b
Packet Pg. 141 Attachment: 2023.06.30 City of Ripon - Money Purchase Thrift Pension Plan - Financial Statements (23-54 : Money Purchase Thrift Pension Plan CITY OF RIPON MONEY PURCHASE THRIFT PENSION PLAN | 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).

A. 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.

B. 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.

C. 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.

D. 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.

E. 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.
2023.06.30 City of Ripon - Money Purchase Thrift Pension Plan - Financial Statements

1.3.B.b
Packet Pg. 142 Attachment: 2023.06.30 City of Ripon - Money Purchase Thrift Pension Plan - Financial Statements (23-54 : Money Purchase Thrift Pension Plan CITY OF RIPON MONEY PURCHASE THRIFT PENSION PLAN | JUNE 30, 2023 AND 2022 Notes to the Financial Statements
8 NOTE 1 – PLAN DESCRIPTION (Continued)
F. 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.

G. 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.

H. 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
A. Basis of Accounting
The financial statements of the Plan are prepared on the accrual basis of accounting.

B. 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.

C. 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.

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

E. Payments of Benefits
Benefits are recorded when paid.
2023.06.30 City of Ripon - Money Purchase Thrift Pension Plan - Financial Statements

1.3.B.b
Packet Pg. 143 Attachment: 2023.06.30 City of Ripon - Money Purchase Thrift Pension Plan - Financial Statements (23-54 : Money Purchase Thrift Pension Plan CITY OF RIPON MONEY PURCHASE THRIFT PENSION PLAN | JUNE 30, 2023 AND 2022 Notes to the Financial Statements
9 NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) F. 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.

G. 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.

H. 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.

I. 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. 2023.06.30 City of Ripon - Money Purchase Thrift Pension Plan - Financial Statements

1.3.B.b
Packet Pg. 144 Attachment: 2023.06.30 City of Ripon - Money Purchase Thrift Pension Plan - Financial Statements (23-54 : Money Purchase Thrift Pension Plan CITY OF RIPON MONEY PURCHASE THRIFT PENSION PLAN | 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 $                72,494 $         ‐ 12,410,227 $                           $        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 $              274,917 $         ‐ 11,158,373 $                           $        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 2023.06.30 City of Ripon - Money Purchase Thrift Pension Plan - Financial Statements

1.3.B.b
Packet Pg. 145 Attachment: 2023.06.30 City of Ripon - Money Purchase Thrift Pension Plan - Financial Statements (23-54 : Money Purchase Thrift Pension Plan CITY OF RIPON MONEY PURCHASE THRIFT PENSION PLAN | 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.
2023.06.30 City of Ripon - Money Purchase Thrift Pension Plan - Financial Statements

1.3.B.b
Packet Pg. 146 Attachment: 2023.06.30 City of Ripon - Money Purchase Thrift Pension Plan - Financial Statements (23-54 : Money Purchase Thrift Pension Plan City Council
259 N. Wilma Avenue
Ripon, CA 95366
MEMO
To: Honorable City Council
From: James Pease, Public Works Director
Date: 12/12/2023
Subject: Professional Services Agreement - Stone Creek Environmental Consulting RECOMMENDED ACTION:

Approve and authorize the Mayor to sign the Professional Services Agreement with Stone Creek Environmental Consulting to develop a Trash Implementation Plan in accordance with Track 2 requirements of the State Water Resource Control Board’s 13383 Order in the not to exceed amount of $19,500 (funding source: Sewer Enterprise Operating Fund).

BACKGROUND:

The State Water Resources Control Board (State Water Board) has determined trash is a significant pollutant of California's waters that adversely affects beneficial uses, including but not limited to uses that support aquatic life, wildlife and public health. Trash discarded on land frequently makes its way into streams, creeks, rivers, and eventually the ocean, as rainstorms wash it into gutters and storm drains. Types of trash generated by human activity that frequently pollute waterways include cigarette butts, paper, fast food containers, plastic grocery bags, cans and bottles, used diapers, construction site debris, industrial preproduction plastic pellets, old tires, appliances and more.

On April 7, 2015, the State Water Board adopted an Amendment to the Water Quality Control Plan for Ocean Waters of California (Ocean Plan) to Control Trash and Part 1 Trash Provision of the Water Quality Control Plan for Inland Surface Waters, Enclosed Bays, and Estuaries (ISWEBE Plan). Together, they are collectively referred to as 'the Trash Amendments'. The project objective for the Trash Amendments is to provide statewide consistency for the Water Boards' regulatory approach to protect aquatic life and public health beneficial uses, and reduce environmental issues associated with trash in state waters, while focusing limited resources on high trash generating areas. The Trash Amendments accomplish this by:
 Establishing a narrative water quality objective for trash,  Establishing a prohibition on the discharge of trash,

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 Providing implementation requirements for permitted storm water and other dischargers,
 Setting a time schedule for compliance, and
 Providing a framework for monitoring and reporting requirements.

The Trash Amendments apply to all Phase I and II permittees, which the City of Ripon is designated a Phase II permittee, under the National Pollutant Discharge Elimination System (NPDES) municipal separate storm sewer systems (MS4) permits. The State Water Board Executive Director sent separate 13383 Orders (known as the Trash Provisions) to all traditional MS4 permittees on June 1, 2017, to comply with the Trash Amendments by December 2030.

The Trash Provisions require Phase II MS4 permittees to select a method of compliance with the trash prohibition by selecting either Track 1 or Track 2 compliance methods:
 Track 1: Install, operate, and maintain Full Capture Systems for the storm drain network that capture runoff from the Priority Land Use areas in their jurisdiction.  Track 2: Install, operate, and maintain any combination of Full Capture Systems, Multi-Benefit Projects, other Treatment Controls, and/or Institutional Controls within their jurisdiction.

Priority Land Use areas are identified as developed sites, facilities, or land uses within our jurisdiction from which discharges of trash are regulated by the Trash Provisions as follows:
 High-density residential – ten dwelling units/acre
 Industrial – involving product manufacture, storage, or distribution  Commercial – places involving sale or transfer of goods or services to consumers  Mixed urban – high-density residential, industrial, and/or commercial collectively  Public transportation – public transit stations and stops to load or unload passengers DISCUSSION/ANALYSIS:

Selecting the Track 1 compliance method for Ripon would essentially mean placing Full Capture Systems in all areas of the City storm drain system where Priority Land Use areas have been identified at locations prior to discharging the storm water into the Stanislaus River. The Full Capture Systems would contain a 5 millimeter screen essentially eliminating all trash from entering the Stanislaus River during normal rain events. Although most devices include an overflow mechanism for larger storm events, Public Works staff will be required to clean and maintain these devices regularly in order to eliminate potential blockages and remove trash or leaves. Previous estimates by staff were in excess of $2 million dollars for the initial capital expense to move forward with Track 1.

Selecting the Track 2 compliance method allows the City to determine if there are areas where Full Capture Systems will not need to be installed through the development of a Trash Implementation Plan. The first step will be performing a trash assessment of the Priority Land Use areas to identify a baseline trash generation rate or level for each. The goal for each of the

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Priority Land Use areas is to achieve a low trash generation level which is considered equivalent to the performance of a full trash capture system. Once a Priority Land Use area has been identified at a low trash generation level no further action is required and these areas will essentially be considered in compliance with the Trash Provision.

All Priority Land Use areas designated above the low generation level during the assessments will be considered either moderate, high or very high. Priority Land Use areas in these levels will need either a Full Capture System installed or the City has the option of increasing trash elimination activities such as street sweeping, installation of trash receptacles and increased trash collection. A combination of installing smaller Full Capture Systems and increasing trash elimination activities can also be used to achieve a low trash designation. Additional assessments will be needed to verify these areas have achieved the low trash designation and once complete no further action is required.

Staff is recommending moving forward with the Track 2 compliance method in order to eliminate low trash level Priority Land Use areas from needing Full Capture Systems and to allow for flexibility in achieving compliance with the higher trash level Priority Land Use areas.

Staff reached out to firms who have developed Trash Implementation Plans for other jurisdictions and Stone Creek Environmental Consulting was the lowest responsible proposal received. The attached professional services agreement will assist staff in creating a Trash Implementation Plan in order to achieve compliance with the Trash Provisions.

FISCAL IMPACT:

The cost to complete the work within the proposal is for a not-to-exceed amount of $19,500, which will be funded through the Sewer Enterprise Operating Fund. Moving forward there will be additional capital and ongoing maintenance costs associated with the Trash Implementation Plan, once the plan is finalized staff will provide the Council with an update outlining the full financial impact of these Trash Provisions.

Attachments:

1. Stone Creek Services Agreement

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Professional Services Agreement - Page 1 of 7
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PROFESSIONAL SERVICES AGREEMENT BETWEEN

THE CITY OF RIPON AND

STONE CREEK ENVIRONMENTAL CONSULTING
This Agreement for Professional Services (“Agreement”) is entered into on, December 12, 2023 (the “Effective Date”) between the City of Ripon, a California municipal corporation (“City”) and Stone Creek Environmental Consulting (“Consultant”), (together sometimes referred to as the “Parties”).

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

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

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

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

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

Section 2. COMPENSATION.

City hereby agrees to pay Consultant an amount NOT TO EXCEED $19,500 for all work described within the Cost Proposal set forth in Exhibit A and made a part of this Agreement.

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

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

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

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Section 3. INSURANCE REQUIREMENTS. Before beginning any work under this Agreement, Consultant, at its own cost and expense, shall procure the types and amounts of insurance listed below for the period covered by the Agreement. (Rev 3/18)

3.1 General Liability. Consultant shall maintain commercial general liability insurance with coverage at least as broad as Insurance Services Office form CG 00 01, in an amount not less than two million dollars ($2,000,000) per occurrence, four million dollars ($4,000,000) general aggregate, for bodily injury, personal injury, and property damage, including without limitation, blanket contractual liability.

Consultant’s general liability policies shall be primary and non-contributory, and be endorsed using Insurance Services Office form CG 20 10 (or equivalent) to provide that City and its officers, officials, employees, and agents shall be additional insureds under such policies. For construction contracts, an endorsement providing completed operations to the additional insured, ISO form CG 20 37, is also required.

3.2 Workers’ Compensation. Consultant shall maintain Workers’ Compensation Insurance (Statutory Limits) and Employer’s Liability Insurance with limits of at least one million dollars ($1,000,000). Consultant shall submit to City, along with the certificate of insurance, a Waiver of Subrogation endorsement in favor of City, its officers, agents, employees, and volunteers.

3.3 Auto Liability. Consultant shall provide auto liability coverage for owned, nonowned, and hired autos using ISO Business Auto Coverage form CA 00 01, or the exact equivalent, with a limit of no less than one million dollars ($1,000,000) per accident. If Consultant owns no vehicles, this requirement may be met through a nonowned auto endorsement to the CGL policy.

3.4 Professional Liability. Consultant shall maintain professional liability insurance that insures against professional errors and omissions that may be made in performing the Services to be rendered in connection with this Agreement, in the minimum amount of one million dollars ($1,000,000) per claim and in the aggregate. Any policy inception date, continuity date, or retroactive date must be before the effective date of this agreement, and Consultant agrees to maintain continuous coverage through a period no less than three years after completion of the services required by this agreement.

3.5 All Policies Requirements.

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

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

Section 4. INDEMNIFICATION AND CONSULTANT’S RESPONSIBILITIES. (Rev 3/18)

4.1 Indemnity for Professional Liability: When the law establishes a professional standard of care for Consultant’s Services, to the fullest extent permitted by law, Consultant shall indemnify, protect, defend, and hold harmless City and any and all of its officials, employees and agents from and against any and all losses, liabilities, damages, costs, and expenses, including legal counsel’s fees and costs but only to the extent the Consultant (and its Subconsultants), are responsible for such damages, liabilities and costs on a comparative basis of fault between the Consultant (and its Subconsultants) and the City in the performance of professional services under this agreement.

4.2 Indemnity for Other Than Professional Liability: Other than in the performance of professional services and to the full extent permitted by law, Consultant shall indemnify, defend, and hold harmless City, and any and all of its employees, officials and agents from and against any liability (including liability for claims, suits, actions, arbitration proceedings, administrative proceedings, regulatory proceedings, losses, expenses or costs of any kind, whether actual, alleged or threatened, including legal counsel’s fees and costs, court costs, interest, defense costs, and expert witness fees), where the same arise out of, are a consequence of, or are in any way attributable to, in whole or in part, the performance of this Agreement by Consultant or by any individual or City for which Consultant is legally liable, including, but not limited to officers, agents, employees, or subcontractors of Consultant.

Section 5. STATUS OF CONSULTANT.

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

Section 6. LEGAL REQUIREMENTS.

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

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

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

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

6.5 Work Requiring Payment of Prevailing Wages. In accordance with California Labor Code Section 1771, not less than the general prevailing rate of per diem wages for work of a similar character in the locality in which these services are to be performed, and not less than the general prevailing rate of per diem wages for holiday and overtime work fixed as provided in the California Labor Code shall be paid to all workers engaged in performing the services under this Agreement.

Section 7. MODIFICATION.

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

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

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

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

7.4.1 Immediately terminate the Agreement;

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

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

7.4.4 Charge Consultant for City's excess cost of completion of the unfinished work described in Exhibit A, if any. City's excess costs shall be reimbursed by Consultant where City's reasonable cost of completion paid to another qualified new consultant exceeds the amount City would have paid to Consultant pursuant to Section 2 absent the material breach; provided, however that any such excess cost reimbursement shall not exceed 25% of Consultant's quoted price for any unfinished task. Thus, by way of example, if following a material breach by Consultant a specific task which is budgeted at

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$10,000 has not commenced or adequately completed, and City must retain another new qualified consultant to complete that specific task Consultant would be responsible to reimburse City in the amount of up to $2,500 (25% of the Consultant’s $10,000 quoted price for the subject task). By way of further example, if the Consultant’s cost of completion of that specific task is $14,000, Consultant would be responsible to reimburse City in the amount of up to $3,500 (25% of the Consultant’s $14,000 quoted price for the subject task).

Section 8. KEEPING AND STATUS OF RECORDS.

8.1 Records Created as Part of Consultant’s Performance. All reports, data, maps, models, charts, studies, surveys, photographs, memoranda, plans, studies, specifications, records, files, or any other documents or materials, in electronic or any other form, that Consultant prepares or obtains in accordance with this Agreement and that relate to the matters covered under the terms of this Agreement shall be the property of the City. This clause does not include instruments of service.

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

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

Section 9 MISCELLANEOUS PROVISIONS.

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

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

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

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

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

9.6 Notices.

Any written notice to Consultant shall be sent to:

Colleen Hunt
Owner/Environmental Consultant
Stone Creek Environmental Consulting
416 Aviation Blvd, Suite H
Santa Rosa, CA 95403
Any written notice to the City shall be sent to:

Mr. Kevin Werner
Administrator/City Engineer
City of Ripon
259 N. Wilma Avenue
Ripon, CA 95366

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

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

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

The alternative dispute resolution process is a material condition to this Agreement and must be exhausted as an administrative remedy prior to either party initiating legal action. This alternative dispute resolution process is not intended to nor shall be construed to change the time periods for filing a claim or action specified by Government Code Section 900, et. seq.

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

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

CITY OF RIPON CONSULTANT
Michael Restuccia, Mayor Colleen Hunt, Owner
Attest:
_________________________
Lisa Roos, City Clerk
Approved as to Form:
____________________________
Thomas Terpstra, City Attorney

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Packet Pg. 156 Attachment: Stone Creek Services Agreement (4019 : Professional Services Agreement - Stone Creek Environmental Consulting) Stone Creek Environmental Consulting
416 Aviation Blvd, Suite H
Santa Rosa, CA 95403
[email protected]
707‐318‐9415
1 www.consultingstonecreek.com
September 7, 2023
Joanne Beukelman
Regulatory Compliance Specialist
City of Ripon
259 N. Wilma Avenue
Ripon, CA 95366
Subject: Proposal for City of Ripon Trash Implementation Plan Stone Creek Environmental Consulting (Stone Creek) is pleased to submit this letter proposal to provide the City of Ripon (City) with services to develop a trash implementation plan (TIP) in accordance with Track 2 requirements of the State Water Resource Control Board’s (State Water Board) 13383 Order.

The project will be managed by Colleen Hunt. Colleen is a Certified Professional in Municipal Stormwater Management and brings direct regulatory compliance experience with municipal stormwater permit requirements. Colleen worked with dozens of regulated Municipal Separate Stormwater Sewer Systems (MS4) permittees during her time with the North Coast Regional Water Board and six years as an environmental consultant. She specializes in the trash requirements facing MS4 permittees and has an in‐depth knowledge of how to serve permittees for streamlined compliance.

Trash Provisions: Background
In April of 2015, the State Water Resources Control Board adopted the Trash Provisions of the Water Quality Control Plan for Inland Surface Waters, Enclosed Bays, and Estuaries of California (Trash Provisions). The Trash Provisions are applicable to all municipal stormwater National Pollutant Discharge Elimination System permittees, including the City of Ripon.

The Trash Provisions include a Prohibition of Discharge which states: The discharge of trash to surface waters of the State or the deposition of trash where it may be discharged into surface waters of the State is prohibited. Compliance with this discharge prohibition is achieved with successful implementation of trash control requirements of the Trash Provisions. These requirements are categorized as “Track 1” or “Track 2” compliance methods. The City has elected to comply with the Trash Provisions with the selection of Track 2, pending Regional Water Board approval for switching tracks.

Track 2 requires the City to install, operate, and maintain any combination of Full Capture Systems (FCS), multi‐benefit projects, other treatment controls, and/or institutional controls within the City’s jurisdiction to ultimately reduce 100% of the discharge of trash from priority Exhibit A

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Packet Pg. 157 Attachment: Stone Creek Services Agreement (4019 : Professional Services Agreement - Stone Creek Environmental Consulting) Stone Creek Environmental Consulting
416 Aviation Blvd, Suite H
Santa Rosa, CA 95403
[email protected]
707‐318‐9415
2 www.consultingstonecreek.com
land uses to receiving waters. The City is required to describe their approach to implementing Track 2 and meeting the requirements of the Trash Provisions in the TIP. This Scope of Work includes the tasks necessary to plan, prepare, and develop the TIP to submit to the Central Valley Regional Water Board.

Scope of Work
The general approach used by Stone Creek to develop a TIP includes:
 Conducting two On‐land Visual Trash Assessments (OVTA) in Priority Land Uses (PLUs) to determine areas of low, medium, high and very high trash generation levels;
 Establishing a Baseline Trash Generation Rate;
 Evaluating assessment findings to inform the approach for proposing full capture systems and institutional control measures;
 Evaluating the City’s current institutional controls and practices;  Evaluating, selecting and proposing additional trash control measures needed to reduce trash generation rates to a “low” category;
 Assessing potential areas for full capture installation in areas where the most significant reduction in trash is needed and propose locations for full capture systems installation were applicable; and
 Developing a methodology for how full capture system equivalency (FCSE) will be demonstrated, including developing a trash generation rate to use for future compliance determination.

On‐land Visual Trash Assessment
The general approach to conducting OVTA is based on the State Water Board supported Trash Assessment Minimum Level of Effort (TAMLE) for Establishing Baseline Trash Generation Levels.

The approach usually includes conducting a total of two assessments of the street miles within PLUs to establish baseline trash generation rates. The assessment will be conducted directly before street sweeping and will not take place within 48 hours of a rain event.

The TAMLE recommends that each permittee conduct two assessments: one in the wet season (October–March) and one in the dry season (April–September). Stone Creek will conduct one set of assessments during each season to adequately assess trash conditions. The assessments will be conducted by walking the proposed assessment area on the sidewalk, observing the levels of trash present on the street, sidewalk and adjacent land areas that could be transported to the MS4. In areas where no sidewalk is present, the assessments may be conducted from a car, if safe to do so. The assessments will take place right before street sweeping events, to the extent feasible.

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Packet Pg. 158 Attachment: Stone Creek Services Agreement (4019 : Professional Services Agreement - Stone Creek Environmental Consulting) Stone Creek Environmental Consulting
416 Aviation Blvd, Suite H
Santa Rosa, CA 95403
[email protected]
707‐318‐9415
3 www.consultingstonecreek.com
Assuming a contract is executed in October 2023, OVTAs will take place in December 2023 and April 2024.

A trash generation level will be assigned to each assessment site using the following scale:
 Low Trash: 0‐5 gallons/acre/year. Effectively no trash can be observed on a city block or the equivalent. There may be some small pieces in the area, but they are not obvious at first glance and one individual could quickly pick them up. A low trash generation level is the goal of a storm water trash control program and is considered equivalent to the performance of a full trash capture system.  Moderate: 5‐10 gallons/acre/year. Predominantly free of trash except for a few pieces that are easily observed along a city block, or the equivalent. The trash could be collected by one or two individuals in a short period of time.  High: 10‐50 gallons/acre/year. Trash is widely/evenly distributed, and/or small accumulations are visible on the street, sidewalks, or inlets. It would take a more organized effort to remove the litter.
 Very High: 50‐150 gallons/acre/year. Trash is continuously seen throughout the area, with large piles and a strong impression of lack of concern for litter in that area. There is often significant litter even along gutters that are swept.

Trash generation levels for each assessment site will be recorded in a field book and pictures will be taken at each site to best represent the trash generation level recorded.

Prepare Baseline Trash Generation Map
Upon completion of the OVTAs, Stone Creek will prepare a preliminary Baseline Trash Generation Map illustrating the findings of the assessments. Maps will be color‐coded based on the trash levels observed: Green=Low, Yellow=Moderate, Red=High, and Purple=Very High.

Upon completion of the map, Stone Creek will meet with the City to discuss the findings and provide recommendations for the next steps.

Develop Track 2 Compliance Approach
The Trash Provisions define FCSE as the trash load that would be reduced if FCSs were installed, operated, and maintained for all storm drains that capture runoff from PLUs. Track 2 compliance is achieved with the implementation of any combination of FCS installation, multi‐ benefit projects, other treatment controls, and institutional controls.

In planning for Track 2 compliance with FCSE, Stone Creek will evaluate the City’s current institutional controls and practices. Institutional controls are non‐structural BMPs that may include street sweeping, sidewalk trash bins, collection of trash, anti‐litter educational and

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Packet Pg. 159 Attachment: Stone Creek Services Agreement (4019 : Professional Services Agreement - Stone Creek Environmental Consulting) Stone Creek Environmental Consulting
416 Aviation Blvd, Suite H
Santa Rosa, CA 95403
[email protected]
707‐318‐9415
4 www.consultingstonecreek.com
outreach programs, producer take‐back programs for packaging, product bans, and ordinances.

All current trash control BMPs will be included in the TIP as part of the methodology for achieving FCSE.

For areas identified in the OVTA as not meeting low trash generation, additional trash control measures will be needed to reduce the trash generation rate in order to comply with the Trash Provisions. Stone Creek will evaluate enhancements to current trash control BMPs. This may include a recommendation to adapt current practices to be more effective, such as increased street sweeping frequency or additional trash receptacles. Stone Creek will also evaluate and provide recommendations for additional trash control BMPs for the City to consider implementing in PLUs that are not designated as low trash generation. This may include assessing certain areas to be treated with FCS. The evaluation of FCS implementation will only be from a systematic approach of installing some type of FCS in these areas. It will not include a feasibility study of installing FCS in specific areas and it will notselectthe type of FCS to install. This effort isintended to identify the ideal placement of FCS based on trash generation rates and areas where the mostsignificantreduction in trash is needed to comply with the Trash Provisions. The City will need to further plan FCS installation through a feasibility study,system selection, and design. This can be accomplished independent of the TIP and does not need to be included in this Scope of Work.

If designed in accordance with the Trash Provisions, low impact development (LID) and multi‐ benefit projects designed to infiltrate, recharge or store stormwater for beneficial use, develop or enhance habitat and open space through stormwater and non‐stormwater management and/or reduce stormwater and non‐stormwater runoff volume would meet the definition of FCS. Under this task, Stone Creek will evaluate current and planned LID features within the City’s jurisdiction to determine if they are sized in compliance with the Trash Provisions.

Applicable features will be included as FCS in the TIP.

The City should also consider the opportunity to incorporate new LID/multi‐benefit projects as a strategy for complying with the Trash Provisions. LID projects will not only meet the trash load reduction requirements of the Trash Provisions, but will also assist the City in meeting other pollutant load reduction requirements from adopted Total Maximum Daily Loads. Additionally, there are several grant funding programs available that may assist the City with funding LID/multi‐benefit projects.

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Packet Pg. 160 Attachment: Stone Creek Services Agreement (4019 : Professional Services Agreement - Stone Creek Environmental Consulting) Stone Creek Environmental Consulting
416 Aviation Blvd, Suite H
Santa Rosa, CA 95403
[email protected]
707‐318‐9415
5 www.consultingstonecreek.com
Deliverables: Trash Implementation Plan, including a Baseline Trash Generation Map and the Jurisdictional Map.

Finalize Jurisdictional Map
The 13383 Order requires the City to develop and submit a jurisdictional map, which includes the following information:
 All PLUs areas discharging to the MS4 system(s);
 The corresponding MS4 network, including the location of all storm drain inlets and collection areas that receive storm water discharges from the identified PLU areas;  Proposed locations of all certified FCS and, for Track 2, where any combination of controls will be implemented to achieve FCSE; and
 Proposed equivalent alternative land uses for PLUs, a justification demonstrating that the alternative land uses generate trash at rates that are equivalent to or greater than the PLUs for which they are being substituted.

Stone Creek will finalize the jurisdictional map to be consistent with the 13383 Order requirements and include the map in the TIP.

Develop Trash Implementation Plan
The 13383 Order requires the City to submit a TIP that includes the following information:
 The combination of FCS, Multi‐Benefit Projects, other Treatment Controls, and/or Institutional Controls selected by the permittee and the rationale for the selection;  How the combination of controls is designed to achieve FCSE;  How FCSE will be demonstrated; and
 If proposing to substitute equivalent alternative land uses for PLUs, a justification demonstrating that the alternative land uses generate trash at rates that are equivalent to or greater than the PLUs for which they are being substituted.

Stone Creek will compile all information needed to develop the TIP to be consistent with the requirements of the 13383 Order. This will include the findings of the OVTA, proposed combination of institutional controls to select to meet FCSE and an approach to demonstrating compliance with meeting FCSE. The TIP will also include the jurisdictional map.

As part of the plan, Stone Creek will develop an implementation schedule that will lead to the completion of the TIP by December 2030.

1.4.A.a
Packet Pg. 161 Attachment: Stone Creek Services Agreement (4019 : Professional Services Agreement - Stone Creek Environmental Consulting) Stone Creek Environmental Consulting
416 Aviation Blvd, Suite H
Santa Rosa, CA 95403
[email protected]
707‐318‐9415
6 www.consultingstonecreek.com
Deliverables: Monthly invoices and description of services performed will be provided electronically, as well as meeting summaries and action items, as needed.

Project Management
Project management will consist of activities that include: client communications, general project coordination, monthly invoice preparation, and internal project management meetings.

Under this task, brief descriptions of services performed will be developed and included with monthly invoices.

Fee Estimate and Level of Effort
The Scope of Work will be conducted as described above for an estimated not to exceed budget of $19,500. The estimated fee and associated level of effort include all necessary time and travel costs to complete the Scope of Work including: OVTA planning, field work, and data management; developing the compliance approach, drafting the TIP, GIS work for maps, travel costs and client meetings.

Billing rates for the estimate are provided below. Rates will be valid for the duration of the contract:

Technical Professional Services I $165 per hour
Technical Professional Services II $185 per hour
GIS/Mapping $195 per hour
Administrative Assistance/Travel $85 per hour
Intern Assistance $95 per hour
Quality Assurance Review $205 per hour
Mileage Standard Federal Rate
Direct Costs Cost, plus 10%
Any services not included in this Scope of Work will be performed only after receiving written authorization and a corresponding budget augmentation from the City.

1.4.A.a
Packet Pg. 162 Attachment: Stone Creek Services Agreement (4019 : Professional Services Agreement - Stone Creek Environmental Consulting) Stone Creek Environmental Consulting
416 Aviation Blvd, Suite H
Santa Rosa, CA 95403
[email protected]
707‐318‐9415
7 www.consultingstonecreek.com
We are looking forward to working with you on this important effort. Please feel free to contact me at 707‐318‐9415 or [email protected] if you have any questions or would like to discuss this proposal further.

Sincerely,
Colleen Hunt, CPMSM #343
Owner
Environmental Consultant

1.4.A.a
Packet Pg. 163 Attachment: Stone Creek Services Agreement (4019 : Professional Services Agreement - Stone Creek Environmental Consulting) City Council
259 N. Wilma Avenue
Ripon, CA 95366
MEMO
To: Honorable City Council
From: Ken Zuidervaart, Planning Director
Date: 12/12/2023
Subject: Reimbursement Agreement - Arc Way Development
RECOMMENDED ACTION:

Approve and authorize the Mayor to sign the Arc Way Development Reimbursement Agreement that provides reimbursement for staff time and consultant costs to respond to an application for a major site plan permit for a proposed retail building, convenience market and gas station located at 769 Frontage Road (north/west corner of Arc Way and Frontage Road).

BACKGROUND:

In June of 2023, the City of Ripon received an application for a major site plan permit for a proposed retail building, convenience market and gas station located at 769 Frontage Road in the C2 (Community Commercial) district. After initial review of the application, staff reached out to a consultant for a proposal to process the necessary CEQA analysis and provide a limited traffic/circulation analysis for the project. The proposal was forwarded to the applicant along with a reimbursement agreement for the project. The reimbursement agreement will provide an opportunity for the City to get reimbursed for staff time and consultant management regarding project processing of the major site plan permit.

Attachments:

1. Arc Way Development - Reimbursement Agreement

1.4.B
Packet Pg. 164
1 ARC WAY DEVELOPMENT

REIMBURSEMENT AGREEMENT
This agreement (“Agreement”) is made, and entered into this 12th day of December, 2023 (“Effective Date”) by and between the City of Ripon (“CITY”) and Sukhdev Singh (“DEVELOPER”).

WHEREAS, DEVELOPER intends to apply for a Major Site Plan Permit pursuant to Ripon Municipal Code Title 16 in connection with a proposed project, consisting of approximately 1.61 acres located at 769 Frontage Road in the City of Ripon, consisting of Assessor’s Parcel Number 261-630-14 (the “Property”). For purposes of this Agreement, reviewing and processing DEVELOPER’S application request, including, but not limited to, all activities related to the entitlement processing, development, and construction of the above-referenced project and related uses shall be referred to as the “Project.” WHEREAS, DEVELOPER and CITY expect that the Project will require CITY to expend resources in working with DEVELOPER prior to and after DEVELOPER’S submission of applications for approval of the Project, including, but not limited to, processing of DEVELOPER’S applications, permits, maps and other entitlements related to the Project.

WHEREAS, CITY and DEVELOPER have agreed that DEVELOPER shall be responsible for reimbursing CITY for all costs and expenses incurred by CITY with respect to the Project, including costs of staff time, consultants’, and attorneys’ fees in accordance with the terms of this Agreement.

NOW, THERFORE, in consideration of the foregoing promises and in order to carry on the intent and purpose of applicable codes, ordinances, resolutions and regulations, DEVELOPER and CITY agree as follows:

SECTION 1. THE SECURITY DEPOSIT.

1.1 Posting of the Security Deposit. Upon execution of this Agreement, DEVELOPER shall deposit with CITY in a manner reasonably satisfactory to CITY the total amount of Ten Thousand Dollars ($10,000) hereafter referred to as the “Security Deposit.” The Security Deposit shall be held by the CITY as security for the full and faithful performance by the DEVELOPER of all the terms and conditions of this Agreement.
(a) In the event that this Agreement is terminated in accordance with Section 6 below, the CITY and DEVELOPER shall meet in good faith to negotiate the form and amount of security, if any, that will be required to meet any post-termination indemnification obligations of the DEVELOPER. If no Agreement can be reached as to the amount of post-termination security required, the CITY and DEVELOPER shall use the alternative dispute resolution procedures set forth in SECTION 10 of this Agreement to resolve this issue.
(b) Withdrawal of and Maintenance of Security Deposit. If DEVELOPER defaults on its obligations to provide and maintain any deposit required by this Agreement or to timely pay for any Project Costs as defined in SECTION 2 below, then CITY shall be entitled to draw upon the Security Deposit to recover any and all sums in default. The Security Deposit shall be required for as long as the DEVELOPER is bound by any financial obligation(s) under this Agreement. If CITY is required to draw upon the Security Deposit, DEVELOPER shall immediately replenish the Security Deposit and maintain with the CITY at all times a Security Deposit in the amount of the Ten Thousand Dollars ($10,000) to secure payment to the CITY for Project Costs.

1.4.B.a
Packet Pg. 165 Attachment: Arc Way Development - Reimbursement Agreement (4090 : Reimbursement Agreement - Arc Way Development) 2 (c) Investment. CITY shall maintain the Security Deposit in an interest-bearing dedicated account for the benefit of DEVELOPER. DEVELOPER acknowledges and agrees that it shall not receive any interest on the Security Deposit, in lieu of paying staff costs for account maintenance and interest tracking. CITY shall at all times maintain records as to the expenditure of the Security Deposit; provided, however, CITY may use the Security Deposit only as set forth herein. The Security Deposit may be invested by CITY in lawful investments, in accordance with CITY’S established investment policies.
(d) Return of Deposit after CITY Approval. CITY shall return to DEVELOPER any funds remaining on deposit after one hundred and eighty (180) days have passed since CITY’S approval of the last discretionary permit or entitlement for full build-out of the Project, and the CITY has received from DEVELOPER payment of all Project Costs accrued, as required under Section 2 of the Agreement except to the extent that DEVELOPER has not satisfied its indemnification obligations per Section 7 of this Agreement.
(e) Subsequent Replenishment of Security Deposit. In the event DEVELOPER seeks another discretionary permit(s) or entitlement(s) related to the Project after CITY returns any remaining funds on deposit pursuant to Section 1(e) of the Agreement, DEVELOPER shall replenish the Security Deposit in the total amount of Ten Thousand Dollars ($10,000) or such other amount as CITY, in consultation with DEVELOPER, may determine to be reasonably necessary to secure payment of Project Costs as contemplated under the Agreement. DEVELOPER agrees to replenish the Security Deposit at the time DEVELOPER submits the application for such subsequent discretionary permit(s) or entitlement(s). DEVELOPER further agrees that any such application shall not be determined complete by CITY until the Security Deposit is replenished as required under this Section 1(f).

SECTION 2. PROJECT COSTS TO BE REIMBURSED. DEVELOPER shall be responsible for payment of all reasonable direct and indirect costs incurred by CITY as a result of the Project (“Project Costs”), which are incurred by the CITY after the date of this Agreement. During the term of this Agreement, so long as DEVELOPER is fulfilling its obligations hereunder, CITY shall process DEVELOPER’S application(s) for the Project until such time as CITY approves or denies such application(s). Project Costs shall include, but are not limited to:
(a) All actual CITY staff time, including, but not limited to, the Planning Department, Public Works Department, Engineering Department, Administration, City Clerk, City Attorney (Law Office of Thomas H. Terpstra) expended on Project-related activities and/or litigation.

Such staff time includes direct labor costs as well as departmental and indirect overhead costs. A schedule of all individuals anticipated to be working on the Project, and their hourly rates, is shown on the attached Exhibit A.
(b) All actual costs, not specified in Section 2(a) above, expended on Project-related activities (e.g., costs of telephone, mileage, supplies, postage, etc.). Such costs shall not include general overhead, but shall be limited to costs incurred solely because of the Project. Any travel that will be in excess of twenty-five (25) miles must be approved in advance by DEVELOPER, which approval shall not be unreasonably withheld.
(c) All actual costs of any outside consultants hired to assist CITY with Projectrelated activities and/or litigation, including, but not limited to, attorneys, planning and design consultants, engineers, hydrologists, traffic consultants, biologists, archeologists, CEQA consultants and other technical and professional consultants as deemed necessary by CITY in processing the Project.

CITY shall use its best efforts to use CITY staff in lieu of outside consultants when CITY staff is available and can perform the same task for less cost than an outside consultant.

1.4.B.a
Packet Pg. 166 Attachment: Arc Way Development - Reimbursement Agreement (4090 : Reimbursement Agreement - Arc Way Development) 3 With respect to any consultants to be retained by CITY in connection with review of the Project pursuant to CEQA, CITY will meet and confer with DEVELOPER in order to obtain input regarding the consultants under consideration. In selecting a consultant, CITY shall consider the following factors, at a minimum: proposed price to complete work; extent of relevant experience; strength of references; strength of individual team members who would be tasked with key analyses; general reputation; and for any environmental consultant, its track record for preparing documents that have survived judicial challenge under the California Environmental Quality Act (CEQA). While CITY agrees to meet and confer with DEVELOPER prior to selecting any outside consultant and to consider the above factors, the CITY retains the sole discretion to select or hire any outside consultant.

SECTION 3. PROCESS FOR REIMBURSEMENT OF PROJECT COSTS.
(a) CITY shall prepare and provide DEVELOPER (by regular mail, electronic mail or facsimile) monthly summaries reflecting all Project Costs set forth in Sections 2(a)-(c) above incurred during each month.
(b) Following execution of this Agreement, DEVELOPER shall deposit with the CITY in a separate account (hereinafter the “Cost Deposit”) the amount of Twenty Thousand Dollars ($20,000) to pay for all costs set forth in Sections 2 (a)-(c) and any other Project Cost(s). DEVELOPER agrees to replenish and maintain at all times a Cost Deposit balance of at least Ten Thousand Dollars ($10,000).

Failure by DEVELOPER to maintain a Cost Deposit balance of $10,000 shall be considered a default by DEVELOPER of the terms and conditions of this Agreement. CITY shall maintain the Cost Deposit in an interest-bearing dedicated account for the benefit of DEVELOPER. DEVELOPER acknowledges and agrees that in lieu of paying staff costs for maintenance and tracking of interest, DEVELOPER elects to waive any interest on the Cost Deposit. CITY shall at all times maintain records as to the expenditure of the Cost Deposit; provided, however, CITY may use the Cost Deposit only as set forth herein. The Cost Deposit may be invested by CITY in lawful investments, in accordance with CITY'S established investment policies.
(c) For those Project Costs set forth in Sections 2(a)-(c), CITY shall provide a written, monthly summary to DEVELOPER of all Project Costs charged by CITY against the Cost Deposit. The written summary shall be supported by appropriate documentation such as timesheets, invoices, and receipts. For those Project Costs set forth in Section 2(c) above, CITY shall pay said costs directly to the outside consultants, list those payments on the monthly summary, and provide appropriate documentation indicating the name of each outside consultant and the services provided. In addition, CITY shall provide DEVELOPER on a monthly basis (by regular mail, electronic mail, or facsimile) a copy of any and all consultant invoices paid directly by CITY during the preceding month. CITY shall have the right to redact from such documentation any information that CITY reasonably determines is privileged, confidential, or not otherwise subject to release pursuant to the California Public Records Act (Gov’t Code § 54950 et seq.).

SECTION 4. FEES, PERMITS AND CITY REGULATIONS. This Agreement replaces any discretionary land use permit application fees normally collected by the CITY at the time an application for a proposed project is made. Notwithstanding the foregoing, DEVELOPER shall be responsible to pay any fee not expressly abrogated by this Agreement, including, but not limited to, development impact fees, any ministerial fee(s) on required Project permits such as building permits, grading permits, and the like, and any fees or expenses approved by the Planning Commission and/or City Council that are made part of the Project’s conditions of approval. Nothing in this Agreement shall be deemed to abrogate the responsibility of DEVELOPER to obtain any required permit(s) or comply with any laws associated with any applications, permits, studies, or construction activities related to the Project. This Agreement does

1.4.B.a
Packet Pg. 167 Attachment: Arc Way Development - Reimbursement Agreement (4090 : Reimbursement Agreement - Arc Way Development) 4 not apply to any fees DEVELOPER is required to pay to any entity other than the CITY of Ripon, any state or federal agency, or on any new application or project.

SECTION 5. TERM. Subject to Section 6, the term of this Agreement shall commence on the Effective Date and terminate upon the later of: one (1) year from the issuance of a certificate of completion for the last of the Project-related improvements; or (b) one (1) year from the last date that DEVELOPER is required to maintain Project-related improvements(s) set forth in any applicable improvement or development agreements related to the Project; or (c) one (1) year from the approval of the final phase of the Project. Nothing herein shall be deemed to abrogate DEVELOPER’S responsibility to pay for ongoing expenses, including litigation expenses, incurred by CITY as a result of Project-related activities, which activities occurred during the term of this Agreement. Nothing in this Agreement shall be construed to vest any rights to develop the Project or require CITY approval of the Project.

SECTION 6. TERMINATION. Developer may, at its option, terminate this Agreement at any time on thirty (30) days’ prior written notice to CITY (“Termination Notice”) if DEVELOPER determines not to proceed with the Project. In the event of termination, DEVELOPER shall be responsible for the payment of all Project Costs incurred up to and including the date of termination. CITY shall apply the sums maintained in the Security and Cost Deposit to any unreimbursed Project Costs through the termination date, and CITY shall then refund any remaining Security and Cost Deposit funds to DEVELOPER within thirty (30) days of the date of termination.

SECTION 7. INDEMNIFICATION. In addition to Project Costs, DEVELOPER shall defend, indemnify, and hold CITY free and harmless from any and all suits, fees, claims, demands, causes of action, proceedings (hereinafter collectively referred to as “Legal Actions”), costs, losses, damages, liabilities and expenses (including, but not limited to, an award of attorneys’ fees, expert witness fees, and court costs) incurred by CITY arising (directly or indirectly) or resulting from the review, processing, consideration, or from the approval of DEVELOPER’S Project or action taken by CITY thereon.

DEVELOPER’S obligations pursuant to this SECTION 7 shall survive suspension or termination of this Agreement.
(a) In the event the CITY’S processing of the Project results in any Legal Action being initiated, the CITY shall notify DEVELOPER promptly of any such action. DEVELOPER will provide and take primary responsibility for the legal defense of itself and the CITY (hereinafter referred to as the “Joint Legal Defense”) to the fullest extent possible. DEVELOPER shall defend CITY'S actions with competent legal counsel of DEVELOPER'S choice without charge to CITY, subject to CITY approval. For purposes of this Agreement, a complaint including the recovery of attorney fees and costs will be considered a request for “monetary damages.” CITY and DEVELOPER shall cooperate in good faith in the defense of any Legal Action that names the CITY as a party and for which the DEVELOPER undertakes the primary responsibility for the Joint Legal Defense of in accordance with the terms of this Section 7. CITY, through the CITY Attorney's Office, shall be kept apprised by the DEVELOPER and retained counsel of significant dates and hearings, shall receive copies of all pleadings filed in the matter by any party, and shall be allowed to participate in strategic decisions regarding the development of any applicable defense strategies and in preparing pleadings, prior to filing. DEVELOPER and CITY may enter into a “Joint Legal Defense Agreement” amending any terms hereto. (b) In the event of any Legal Action against CITY and/or DEVELOPER, CITY will protect from public disclosure to the fullest extent possible, any communications between its attorneys and those representing DEVELOPER in said action. The parties intend that communications between CITY Counsel, retained counsel, and/or CITY staff, for purposes of the joint defense of a legal action, are entitled to the attorney-client privilege and/or work product privilege and are to be protected from disclosure through the exemption contained in Cal. Gov’t. Code § 6254(b) and/or (k), Evidence Code

1.4.B.a
Packet Pg. 168 Attachment: Arc Way Development - Reimbursement Agreement (4090 : Reimbursement Agreement - Arc Way Development) 5 section 954 and/or Code of Civil Procedure section 2018.030. Similarly, communications between City Attorney and the City Council will be held in Closed Session pursuant to Cal. Gov’t. Code §54956.9 to the maximum extent possible. Any Legal Action seeking to compel disclosure of privileged communications shall be defended by DEVELOPER in accordance with the terms and conditions set forth in this Section 7.
(c) Nothing contained in this Section 7, however, shall be construed to limit the discretion of CITY, in the interest of the public welfare, to settle, defend, or appeal, or to decline settlement or to terminate or forego defense or appeal of a Legal Action at its own expense. In no event shall CITY have any obligation or liability to DEVELOPER in connection with CITY'S defense or prosecution of litigation related to the Project (including, but not limited to, the outcome thereof) or in the event CITY elects not to prosecute a case or defend litigation brought against it. The failure of DEVELOPER to undertake the defense of any Legal Action within the scope of this Section 7 or the decision of DEVELOPER to terminate, forego, or abandon the defense or appeal of a Legal Action may be treated by CITY as an abandonment of the Project by DEVELOPER and will relieve CITY from any further duty, legal or otherwise, to continue to process DEVELOPER’S Project. (d) If either CITY or DEVELOPER determines in good faith that common counsel presents a bona fide conflict of interest, then CITY may employ separate counsel to represent or defend the CITY, and DEVELOPER shall pay the reasonable attorneys’ fees and costs of such counsel within thirty (30) days of receiving an itemized billing statement. Failure by the DEVELOPER to reimburse CITY for its separate counsel may be treated as an abandonment of the Project by the DEVELOPER.

SECTION 8. NOTICES. All notices called for in this Agreement shall be given in writing by personal delivery, or electronic mail (with copy of such notice sent not later than the next day by mail or overnight private courier in accordance with the provision herein) or by overnight mail or overnight private courier.

Electronic mail notices shall be deemed received on the day sent if sent prior to 6:00 p.m. Pacific Time or if sent after 6:00 p.m. Pacific Time, then deemed received on the next day. Overnight mail or couriered notices shall be deemed received the next business day following deposit into the U.S. mail or delivery to the private courier. First class mail, postage prepaid, shall be deemed received three days after postmark.

Mailed or couriered notices shall be addressed as set forth below, but either party may change its contact information by giving written notice thereof to the other in accordance with the provisions of this Section

8. To the CITY: Ken Zuidervaart
CITY of Ripon
259 N. Wilma Avenue
Ripon, CA 95366
e-mail: [email protected]
To DEVELOPER: Sukhdev Singh
2826 Teepee Drive
Stockton, CA 95205
[email protected]
SECTION 9. DEFAULT BY DEVELOPER. If DEVELOPER defaults in its obligations to provide and maintain the deposits required by this Agreement or to timely pay for any Project Costs as required under this Agreement, then CITY, at CITY’S option, may suspend any activities related to the Project upon thirty (30) days’ written notice to DEVELOPER. During the pendency of any notice period, whether for monetary or non-monetary default(s), CITY, at CITY'S option, may suspend processing and/or consultant activities related to the Project until such default is cured by DEVELOPER. CITY shall give DEVELOPER written notice of such default and any decision by the CITY to suspend processing and/or

1.4.B.a
Packet Pg. 169 Attachment: Arc Way Development - Reimbursement Agreement (4090 : Reimbursement Agreement - Arc Way Development) 6 consulting activities related to the Project activities. Subject to Section 10 below, CITY may terminate this Agreement and institute legal proceedings, with no further notice to DEVELOPER, if such default is not remedied by DEVELOPER within thirty (30) days after such notice is given by CITY to DEVELOPER. Upon such termination, CITY shall not be obligated to expend any additional funds on Project-related matters; however, CITY may, in its discretion (such discretion to be exercised in good faith), expend Deposit funds after termination of this Agreement as necessary to complete Project-related activities already commenced or for which monetary obligations have already been incurred.

Maintenance of any deposit required by this Agreement shall be made a condition of any Tentative or Final Map for the Project, or, if no map is required, of the first discretionary approval. Subject to Section 10, DEVELOPER consents and agrees not to object to, appeal, or protest any of the conditions and/or payments referenced in this Section 9.

SECTION 10. DISPUTE RESOLUTION. If a dispute arises related to the interpretation or enforcement of, or compliance with, the terms and provisions of this Agreement (“Dispute”), CITY and DEVELOPER shall first attempt to resolve it through informal discussions. In the event a Dispute cannot be resolved in this manner within sixty days (60) days after the Dispute arises, then CITY and DEVELOPER shall engage in the following Alternative Dispute Resolution procedures:
(a) Mediation: The CITY and DEVELOPER agree that any and all disputes, claims, or controversies between CITY and DEVELOPER and arising of or related to this Agreement shall be submitted to the Sacramento, California office of Judicial Arbitration and Mediation Services, Inc. (“JAMS”) for mediation, and if the matter is not resolved through mediation, then it shall be submitted to JAMS for final binding arbitration pursuant to the arbitration clause set forth below. Either CITY or DEVELOPER may commence mediation by providing to JAMS and the other party a written request for mediation setting forth the subject of the dispute and the relief requested. CITY and DEVELOPER will cooperate with JAMS and with one another in selecting a mediator from JAMS’ panel of neutrals and in scheduling the mediation proceedings. If the parties cannot agree on the appointment of a mediator or the date of the mediation within thirty (30) days after the written request for mediation, then JAMS shall appoint the mediator at its discretion and/or set a mediation date. CITY and DEVELOPER covenant that they will participate in the mediation in good faith, and that they will share equally in its costs. All offers, promises, conduct, and statements, whether oral or written, made in the course of the mediation by any of the parties, their agents, employees, experts, and attorneys, and by the mediator and any JAMS employees, are confidential, privileged, and inadmissible for any purpose, including impeachment, in any litigation or other proceedings involving the parties, provided that evidence that is otherwise admissible or discoverable shall not be rendered inadmissible or non-discoverable as a result of its use in mediation.

Either party may seek equitable relief prior to the mediation to preserve the status quo pending the completion of that process. Except for an action to obtain equitable relief, neither party may commence civil litigation. Either CITY or DEVELOPER may initiate arbitration with respect to the matters submitted to mediation by filing a written demand for arbitration at any time following completion of the initial mediation session or sixty (60) days after the date of the written request for mediation, whichever occurs last. Mediation may continue after the commencement of arbitration, if CITY and DEVELOPER so desire. Unless otherwise agreed to by CITY and DEVELOPER, the mediator shall be disqualified from serving as the arbitrator in the case. The provisions of this clause may be enforced by any Court of competent jurisdiction, and the party seeking enforcement shall be entitled to an award of all costs, fees, and expenses, including attorney’s fees, to be paid by the party against whom enforcement is ordered. (b) Arbitration: Any dispute, claim or controversy between CITY and DEVELOPER arising out of this Agreement or the breach, termination, enforcement, interpretation or validity thereof, including the determination of the scope or applicability of this Agreement to arbitrate, not resolved by the mediation process set forth above, shall be determined by arbitration to be held in San Joaquin County before one arbitrator. Neither party may request an arbitration hearing in conformity with this arbitration

1.4.B.a
Packet Pg. 170 Attachment: Arc Way Development - Reimbursement Agreement (4090 : Reimbursement Agreement - Arc Way Development) 7 clause until after the matter has been submitted to mediation in conformity with the mediation clause set forth above and the initial mediation session has been completed or sixty (60) days has passed since the date of the initial written request for mediation, whichever occurs last. The arbitration shall be administered by the Sacramento, California office of JAMS pursuant to its Streamlined Arbitration Rules and Procedures, which rules shall govern the commencement of the arbitration and the selection of the arbitrator among other things. Judgment on the Arbitrator’s Award may be entered in the San Joaquin County Superior Court or any court having jurisdiction. This clause shall not preclude CITY or DEVELOPER from seeking provisional remedies in aid of arbitration from a court of appropriate jurisdiction.

The costs and fees of arbitration (including those fees and expenses set forth in JAMS’ fee schedule in effect at the time of commencement of the arbitration) shall be borne equally by CITY and DEVELOPER, and each side shall be responsible for its own attorney’s fees and expert witness’ fees.

The dispute resolution process shall be undertaken in good faith. A mediator or arbitrator other than JAMS may be agreed to by CITY and DEVELOPER in writing. By agreeing to this dispute resolution process, neither CITY nor DEVELOPER hereby loses or waives its right to assert the operation of any applicable statute of limitations as an affirmative defense. The arbitration award shall be final and binding upon CITY and DEVELOPER and each agrees that it will accept such decision and award as binding and conclusive and will abide thereby.

SECTION 11. NO WAIVER OF IMMUNITIES. Nothing in this Agreement shall be construed as a waiver by CITY of any of the immunities granted to it under Federal, State or local law, including the provisions of Sections 818.6, 830.6 and 831.3 of the California Government Code.

SECTION 12. COMPLETE AGREEMENT. Except as may otherwise be explicitly set forth herein, this Agreement constitutes the final, complete, and exclusive statement of the terms hereof between CITY and DEVELOPER related to the subject matter set forth herein. Neither party is relying on any representation or warranty outside those expressly set forth in this Agreement. Any and all amendments to this Agreement shall be in writing, shall be stated as an amendment to this Agreement and shall be executed by both parties.

SECTION 13. EXHIBITS. The Exhibits attached to this Agreement are part of this Agreement and are incorporated into this Agreement by reference.

SECTION 14. UNENFORCEABILITY; SEVERABILITY. If a court of competent jurisdiction holds any Agreement clause to be invalid or unenforceable in whole or in part for any reason, the validity and enforceability of the remaining clauses, or portions of them, shall not be affected unless an essential purpose of this Agreement would be defeated by loss of the invalid or unenforceable provision. To that end, this Agreement shall be construed as not containing such clause and the provisions of this Agreement are declared to be severable.

SECTION 15. SUCCESSORS AND ASSIGNS. This Agreement shall bind and benefit DEVELOPER and CITY and their successors-in-interest, whether voluntary or involuntary. DEVELOPER agrees to require any successor to assume all duties and obligations set forth herein. DEVELOPER shall provide CITY with notice of any transfer of ownership interest in the Project or subject property.

SECTION 16. APPLICABLE LAW. This Agreement shall be construed and enforced in accordance with the laws of the State of California. Every provision of law and clause required by law to be inserted in this Agreement shall be deemed to be inserted, and this Agreement shall be read and enforced as though it were included, and if through mistake or otherwise any provision is not inserted or is not

1.4.B.a
Packet Pg. 171 Attachment: Arc Way Development - Reimbursement Agreement (4090 : Reimbursement Agreement - Arc Way Development) 8 correctly inserted, upon application of either party this Agreement shall be amended to make the insertion or correction. All references to statutes and regulations shall include all amendments, replacements, and enactments on the subject as of the Effective Date and any later changes which do not materially and substantially alter the positions of CITY and DEVELOPER.

SECTION 17. NO THIRD PARTY RIGHTS. This Agreement is not intended to be, and shall not be, construed to create any third party beneficiary rights in any person or entity who is not a party, unless expressly provided herein.

SECTION 18. NO JOINT VENTURE OR PARTNERSHIP. The parties specifically acknowledge that each party is an independent entity with respect to the terms contained in this Agreement. None of the terms of this Agreement shall be deemed to create a partnership between the parties in the businesses of DEVELOPER or the affairs of CITY, or otherwise, or cause them to be considered joint venturers or members of any joint enterprise.

SECTION 19. CONSTRUCTION. Each party hereto declares and represents that in entering into this Agreement, it has relied and is relying solely upon its own judgment, belief, and knowledge of the nature, extent, effect, and consequence relating thereto. Each party further declares and represents that this Agreement is made without reliance upon any statement or representation not contained herein of any other party or any representative, agent, or attorney of the other party. The parties agree that they are aware they have the right to be advised by counsel with respect to the negotiations, terms, and conditions of this Agreement and that the decision of whether or not to seek the advice of counsel with respect to this Agreement is a decision which is the sole responsibility of each of the parties. Accordingly, no party shall be deemed to have been the drafter hereof, and the principle of law set forth in Civil Code § 1654 that contracts are construed against the drafter shall not apply.

SECTION 20. TIME IS OF THE ESSENCE. For the purpose of this Agreement and of each provision of this Agreement, time is of the essence.

SECTION 21. COOPERATION. DEVELOPER and CITY shall cooperate fully in the execution of any and all other documents and in the completion of any additional actions that may be necessary or appropriate to give full force and effect to the terms and intent of this Agreement.

SECTION 22. JURISDICTION AND VENUE. This Agreement is executed and is to be performed in the CITY of Ripon, California, and any action or proceeding brought relative to this Agreement shall be heard in the appropriate court in the County of San Joaquin. CITY and DEVELOPER each consent to the personal jurisdiction of the court in any such action or proceeding.

SECTION 23. REPRESENTATIONS OF AUTHORITY. Each party signing this Agreement represents and warrants to the other party that all necessary legal prerequisites to that party’s execution of this Agreement have been satisfied and that the signatory has been authorized to sign this Agreement and bind the party on whose behalf the signatory signs.

SECTION 24. NO PROMISE OR REPRESENTATION. DEVELOPER and CITY agree that nothing in this Agreement is to be construed as a representation, promise, or commitment on the part of CITY to give special treatment to, or exercise its discretion favorably for, the Project or DEVELOPER.

1.4.B.a
Packet Pg. 172 Attachment: Arc Way Development - Reimbursement Agreement (4090 : Reimbursement Agreement - Arc Way Development) 9 IN WITNESS WHEREOF, the parties hereto have caused this Agreement to be duly executed as of the date first above written.
“CITY” “DEVELOPER”
City of Ripon Sukhdev Singh
By: ___________________________ By: ___________________________ Date: __________________________ Date: __________________________ ATTEST
Lisa Roos, City Clerk
By: ___________________________
Date: __________________________

APPROVED AS TO LEGAL FORM
City Attorney
By: ___________________________
Date: __________________________

1.4.B.a
Packet Pg. 173 Attachment: Arc Way Development - Reimbursement Agreement (4090 : Reimbursement Agreement - Arc Way Development) 10 Exhibit A
2023-2024 Staff
Hourly
Rates
City Administrator $171.37
Planning Director $146.87
City Engineer $171.37
Public Works Director $131.97
Parks & Recreation Director $110.81
Chief of Police $198.33
Building Official $91.09
Associate Engineer $71.16
Planning Secretary $62.71
City Clerk/Finance Director $144.87
Information Systems Tech II $52.08
City Attorney $295.00

1.4.B.a
Packet Pg. 174 Attachment: Arc Way Development - Reimbursement Agreement (4090 : Reimbursement Agreement - Arc Way Development) City Council
259 N. Wilma Avenue
Ripon, CA 95366
MEMO
To: Honorable City Council
From: Christiana Giedd, Associate Civil Engineer
Date: 12/12/2023
Subject: Fleet Maintenance Facility Change Order 7
RECOMMENDED ACTION:

Approve Change Order No. 7 for additional grading and paving, restroom wall tile changes, fixture credit, and doorframe and hardware changes in the not to exceed amount of $26,385 (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.C
Packet Pg. 175
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.

At the November 14, 2023 City Council meeting, Council approved Change Order No. 6 in the not to exceed amount of $10,424 for an additional structural column, addition of power to electric trap primers, modifying existing storm drain manhole elevation, and piping credit.

DISCUSSION:

The Fleet Maintenance Facility Project required design changes due to additional grading and paving, restroom wall tile changes, and fixture credit as summarized below:

Revised grading and paving: The original bid package did not provide for vehicle access to a secondary gate near the southwest corner of the site. Staff requested a change order from the contractor to regrade this area and extend the concrete pavement to the gate. The additional cost related to this change is $25,447.

Restroom wall tile changes: The restroom and shower tile material that was selected at bid time was discontinued. The architect has worked closely with the contractor to select a suitable alternative that minimizes cost increases. The additional cost related to this change is $1,201.

Fixture credit: Light fixtures were modified from L4 fixtures to L2 wall mount fixtures.

The modification resulted in a reduced project cost. The amount of credit issued for this change is -$2,256.

Doorframe and hardware changes: Future security measures require electric hinges and hollow metal doors to accommodate future wiring. This modification will allow the City to add a keycard system in the future. The difference between the cost of the original doors/hinges and the proposed doors/hinges is $1,993.

The additional work is to be billed at a cost not to exceed $26,385.

FISCAL IMPACT:

The attached Change Order No. 7 is in the amount of $26,385 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 (1-7) $ 526,841
Current Contract Price $ 11,682,841
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

1.4.C
Packet Pg. 176
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 7 is $877,381.

Attachments:

1. CO 7

1.4.C
Packet Pg. 177

CITY OF RIPON

PUBLIC WORKS DEPARTMENT
CONTRACT CHANGE ORDER NO. 7 DATE: 12/12/2023
PROJECT: Fleet Maintenance Facility Project SHEET 1 OF 1 SHEETS TO: Diede Construction, Inc.

NOTE: This change order is not effective until approved by the CITY ENGINEER.

Description Cost
Addition of the following items:

Additional grading and paving (PC #88) $25,447.00
Restroom wall tile changes (PC #94) $1,201.00
Fixture credit (PC #106) -$2,256.00
Door frames and hardware changes (PC #36) $1,993.00
Total: $26,385.00
Not to Exceed Cost: Increase
Approval Recommended: Date:

Approved: Date:

Accepted, Date _____________________ Contractor
By ___________________________________ Title
Description of work to be done, estimate of quantities, and prices to be paid. Segregate between additional work at contract price, agreed price and force account.

Unless otherwise stated, rates for rental equipment cover only such time as equipment is actually used and no allowance will be made for idle time.

You are hereby directed to make the herein described changes from the plans and specifications or do the following described work not included in the plans and specifications on this contract.

Change requested by the Engineer.

If the contractor does not sign acceptance of this order, his attention is directed to the requirements of the specifications as to proceeding with the ordered work and filing a written protest within the time therein specified.

All work shall be in accordance with City Standards.

Approval Chief
We, the undersigned contractor, have given careful consideration to the change proposed and hereby agree, if this proposal is approved, that we will provide all equipment, furnish all materials, except as may otherwise be noted above, and perform all services necessary for the work above specified, and will accept as full payment therefor the prices shown above.
$26,385.00
Approval Senior
By reason of this order the time of completion will be adjusted as follows: Additional 0 Calendar Day

1.4.C.a
Packet Pg. 178 Attachment: CO 7 (4088 : Fleet Maintenance Facility Change Order 7) a
Packet Pg. 179
Attachment: 2023 - 3rd Qtr (4066 : State of California) State Controller's Office
Remittance AdviceHighway Users Tax CitiesClaim Schedule: 2300104 and 2300104AIssue Date: October 31, 2023Fiscal Year: 2023-2024Collection Period: September 24, 2023 - October 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 $10,700.25 $8,599.89 $5,673.97 $11,722.17 $0.00 $0.00 $36,696.28 $0.00 $36,696.28 $159,891.40 b
Packet Pg. 180
Attachment: fy2324_10hwycityra (4066 : State of California) State Controller's Office
Remittance Advice
Road Maintenance and Rehabilitation Account (RMRA) - Cities Claim Schedule: 2300123 and 2300123A
Issue Date: November 22, 2023
Fiscal Year: 2023-2024
Collection Period: October 01, 2023 - October 31, 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
Returned Withheld
Amount Total Year To Date
Ripon City Treasurer 15,977 $36,409.97 $0.00 $36,409.97 $103,875.34 1 of 1
c
Packet Pg. 181 Attachment: rmra_cities_remit_2324_nov23 (4066 : State of California) (209)599-2131 FAX (209)599-6271
Ripon Unified School District
304 North Acacia Avenue
Ripon, CA 95366
Business Services Revolving

CUSTOMER INVOICE
Direct any questions to the Business Services Revolving at (209)599-2131 Customer # 000028
Invoice # ARR24-00074
Invoice Date 11/12/2023
City of Ripon
259 N. Wilma Avenue
Ripon, CA 95366
Due Date 12/12/2023
Contract/Reference #
Contact Kye Stevens
2022-2023 50% Pool
Description Qty Unit Unit Price Amount
Salaries .50 42,537.47 21,268.74
Benefits .50 5,537.96 2,768.98
Materials and Supplies .50 36,669.86 18,334.93
Services and Repairs .50 69,829.71 34,914.86
2022-2023 Income .50 70,153.82- 35,076.91-
Non-Taxable Total 42,210.60

BALANCE DUE
01- 0011- 0- - - 9210- -
District Account Number Account Amount
2024 42,210.60
-----------------------------Detach this portion or make a copy of the invoice and mail it with the payment----------------------------- Please make checks payable to: Ripon Unified School District/Business Services Revolving Customer # 000028
Amount Due $42,210.60
Mail to: Invoice # ARR24-00074
Ripon Unified School District
Business Services Revolving
304 North Acacia Avenue
Ripon, CA 95366
Business Services Copy
$42,210.60
rounding (.01)
Total Due: $42,210.59
a
Packet Pg. 182 Attachment: Aquatics Center Invoice #ARR24-00074 (4017 : Ripon Unified School District Pool Operations) Aquatics Center Summary 2022/2023
Benefits $ 5,537.96
Materials
and
Supplies
$ 36,669.86
Services
and
Repairs
$ 69,829.71
Summary
Expenditures
Salaries (Object 2xxx) $ 42,537.47
Benefits (Object 3xxx) $ 5,537.96
Materials and Supplies (Object 4xxx) $ 36,669.86
Services and Repairs (Object 5xxx) $ 69,829.71
Total $ 154,575.00
Revenues
Total $ 70,153.82
Total Expenses $ 154,575.00
Total Revenues $ 70,153.82
Net $ 84,421.18
50% Billed to City of Ripon $ 42,210.59
Category PO # Comment Vendor Name Account Number Fiscal Year Paid Totals Salaries $ 42,537.47
Direct Pay Benefits Benefits 01-0011-0-8100-5100-3***-859-9859 2023 $ 5,537.96 PO23-00219 Pool Bathroom Maintenance Dunn-Edwards Corporation 01-0011-0-8100-5100-4300-859-0000 2023 $ 666.66 PO23-00249 Pool Chemicals Knorr Systems Inc. 01-0011-0-8100-5100-4300-859-0000 2023 $ 28,732.56 PO23-00317 Pool Supplies Strand Ace Hardware Inc 01-0011-0-8100-5100-4300-859-0000 2023 $ 78.47 PO23-00336 Pool Supplies Modesto Welding Products 01-0011-0-8100-5100-4300-859-0000 2023 $ 79.35 PO23-00927 Pool Supplies Abe's Discount Plumbing & Electric 01-0011-0-8100-5100-4300-859-0000 2023 $ 3,079.96 PO23-01009 Pool Supplies Abe's Discount Plumbing & Electric 01-0011-0-8100-5100-4300-859-0000 2023 $ 4,032.86 PO23-00251 Pool Parts and Repairs Knorr Systems Inc. 01-0011-0-8100-5100-5680-859-0000 2023 $ 6,390.16 PO23-00244 Pool Plumbing Repairs and Service Johnny's Plumbing 01-0011-0-8100-5100-5800-859-0000 2023 $ 2,059.27 PO23-00250 Pool Service Knorr Systems Inc. 01-0011-0-8100-5100-5800-859-0000 2023 $ 15,703.50 PO23-00296 Mandatory Testing/Serv.& Repair on Cogen Valley Air Conditioning/Repair 01-0011-0-8100-5100-5800-859-0000 2023 $ 12,387.09 PO23-00284 Annual Fees for Cogen Plant San Joaquin Valley 01-0011-0-8100-5100-5800-859-0000 2023 $ 354.00 PO23-01468 Pool Pentair LED Lights Zador Aquatics Management 01-0011-0-8100-5100-5800-859-0000 2023 $ 5,382.00 PO23-00341 Pool Supplies US Bank 01-0011-0-8100-5100-5680-859-0000 2023 $ 1,947.58 Direct Pay Pool Water/Sewage City Of Ripon 01-0011-0-8100-8200-5510-859-0000 2023 $ 5,256.73 Direct Pay 22-23 Electric Service PG & E 01-0011-0-8100-8200-5520-859-0000 2023 $ 20,349.38 Direct Pay Salaries Salaries 01-0011-0-8100-5100-2200-859-9859 2023 $ 42,537.47 Direct Pay PG&E Backpay PG & E 01-0011-0-8100-8200-5520-859-9859 2023 $ - a
Packet Pg. 183 Attachment: Aquatics Center Invoice #ARR24-00074 (4017 : Ripon Unified School District Pool Aquatics Center Revenues
Receipt # Received Receipt Amt Customer Name Receipt Type Comment CRR23-000129 8/23/2022 $ 45,896.82 Ripon Aquatic Center C {Check } Swim Lessons-Paypal Summer 2022 CRR23-000130 8/23/2022 $ 6,101.00 Ripon Aquatic Center $ {Cash} Swim Lessons- Cash Summer 2022 CRR23-000131 8/23/2022 $ 3,634.00 Ripon Aquatic Center $ {Cash} Public Swim/June16-Aug9 2022 CRR23-000478 12/13/2022 $ 1,000.00 Ripon Aquatic Center C {Check } Sep-22 CRR23-000479 12/13/2022 $ 1,000.00 Ripon Aquatic Center C {Check } Oct-22 CRR23-000480 12/13/2022 $ 1,000.00 Ripon Aquatic Center C {Check } Nov-22 CRR23-000481 12/13/2022 $ 2,000.00 Ripon Aquatic Center C {Check } Dec-22 CRR23-000482 12/13/2022 $ 1,261.00 Ripon Aquatic Center C {Check } Deck Repair CRR23-000706 2/27/2023 $ 2,000.00 Ripon Aquatic Center C {Check } Jan-23 CRR23-000707 2/27/2023 $ 2,000.00 Ripon Aquatic Center C {Check } Feb-23 CRR23-000708 2/27/2023 $ 1,000.00 Ripon Aquatic Center C {Check } Mar-23 CRR23-000868 4/28/2023 $ 1,000.00 Ripon Aquatic Center C {Check } Apr-23 CRR23-000869 4/28/2023 $ 1,000.00 Ripon Aquatic Center C {Check } May-23 CRR23-000646 2/6/2023 $ 1,261.00 Ripon Communtiy Swim Team, Inc. C {Check } Aquatics Center $ 70,153.82
a
Packet Pg. 184 Attachment: Aquatics Center Invoice #ARR24-00074 (4017 : Ripon Unified School District Pool Operations) MEMO
To: Honorable City Council
From: Director of Recreation, Kye Stevens
Date: December 12, 2023
Subject: Ripon Aquatic Center Invoice – 2022-23
RECOMMENDED ACTION:

Approve the current invoice in the amount of $42,210.59 representing the City of Ripon’s half of operating the Ripon Aquatic Center for Fiscal Year 2022-23.

BACKGROUND:

The City of Ripon and the Ripon Unified School District (RUSD) joint powers agreement in place to operate and share costs (50/50) for the Ripon Aquatic Center.

DISCUSSION/ANALYSIS:

The following table summarizes the City of Ripon’s share of operating expenses and income for fiscal years 2021-22 and 2022-23:

Description 2021-22 2022-23 Difference % Change
Salaries and Benefits $15,557.31 24,037.72 $8,480.41 +55% Materials and Supplies $14,217.32 $18,334.93 $4,117.61 +29% Services and Repairs $28,457.09 $34,914.86 $6,457.77 +23% Total Expenses $58,231.72 $77,287.51 $19,055.79 +33%
Income ($23,392.31) ($35,076.91) $11,684.60 +50%
Total Ripon Share $34,839.41 $42,210.59 $7,371.19 +21%
Salaries and Benefits: The Aquatic Center Director’s salary, custodian salaries, lifeguards and instructors are charged to this account. The increase in this account is the result of RUSD salary increases and the state of California minimum wage increases plus some additional operating hours following the Covid-19 pandemic.

City Council
259 N. Wilma Avenue
Ripon, CA, 95366
b
Packet Pg. 185 Attachment: Pool Invoice Staff Report 22-23 - revised (4017 : Ripon Unified School District Pool Operations) Materials and Supplies: This includes pool chemicals and supplies. Inflation is the major cause of the increase for swimming pool services and repairs.

Services and Repairs: This includes pool parts, pool plumbing, pool service, testing, repair service, operating fees for the cogeneration plant, City of Ripon water fees and PG&E electric service. Higher inflation is the main cause of the increase in swimming pool service and repairs.

Income: Income for FY 2020-21 was down due to Covid-19 pandemic restrictions. Income for FY 2021-22 slowly increased as the aquatic center began to open up after restrictions were lifted and the Income for FY 2022-23 increased again by 50 percent from the previous year primarily due to the Aquatic Center being fully reopened after the Covid-19 pandemic restrictions ended and a slight increase for some programs. Programs that were previously impacted saw increases in revenue once the facility was fully reopened. Swim programs offered include open swim, swim lessons, sea lions swim, club swim and club water polo programs.

FISCAL IMPACT:

The invoice amount of $42,210.59 will be paid out of the City’s general fund. b
Packet Pg. 186 Attachment: Pool Invoice Staff Report 22-23 - revised (4017 : Ripon Unified School District Pool Operations) (209)599-2131 FAX (209)599-6271
Ripon Unified School District
304 North Acacia Avenue
Ripon, CA 95366
Business Services Revolving

CUSTOMER INVOICE
Direct any questions to the Business Services Revolving at (209)599-2131 Customer # 000028
Invoice # ARR24-00075
Invoice Date 11/12/2023
City of Ripon
259 N. Wilma Avenue
Ripon, CA 95366
Due Date 12/12/2023
Contract/Reference #
Contact Kye Stevens
50% Pool Renovations
Description Qty Unit Unit Price Amount
Materials and Supplies .50 8,123.50 4,061.75
Services and Repairs .50 230,680.78 115,340.39
Non-Taxable Total 119,402.14
BALANCE DUE $119,402.14
14- 0011- 0- 0000- 0000- 8699- 000- 0000
District Account Number Account Amount
2024 119,402.14
-----------------------------Detach this portion or make a copy of the invoice and mail it with the payment----------------------------- Please make checks payable to: Ripon Unified School District/Business Services Revolving Customer # 000028
Amount Due $119,402.14
Mail to: Invoice # ARR24-00075
Ripon Unified School District
Business Services Revolving
304 North Acacia Avenue
Ripon, CA 95366
Business Services Copy
a
Packet Pg. 187 Attachment: Aquatics Center Renovations Invoice #ARR24-00075 (4087 : Ripon Unified School District Pool Renovations) Aquatics Center Renovation
Materials
and
Supplies
$ 8,123.50
Services
and
Repairs
$ 230,680.78
Summary
Expenditures
Materials and Supplies (Object 4xxx) $ 8,123.50
Services and Repairs (Object 5xxx) $ 230,680.78
Total $ 238,804.28
Revenues
Total $ -
Total Expenses $ 238,804.28
Total Revenues $ -
Net $ 238,804.28
50% Billed to City of Ripon $ 119,402.14
Category PO # Comment Vendor Name Account Number Fiscal Year Paid Totals PO23-00331 Pool Plumbing Parts Industrial Plumbing Supply 14-0011-0-0000-8100-4300-509-0000 2022 $ 6,656.40 PO23-00799 Pool Restroom Moderization Abe's Discount Plumbing 14-0011-0-0000-8100--4300-509-0000 2022 $ 1,467.10 PO21-01428 Pool Doors and Frames Replacement Opening Technologies, Inc. 14-0011-0-0000-8100-5690-859-9859 2021 $ 72,237.35 PO22-00266 Pool Gate Labor & Parts Richter Fence, Inc. 14-0011-0-0000-8100-5690-859-9859 2021 $ 950.00 PO22-00670 Pool Exterior Paint Joaquin Paint, Inc. 14-0011-0-0000-8100-5690-859-9859 2021 $ 45,420.00 PO23-00313 Pool Interior Renovation Joaquin Paint, Inc. 14-0000-0-0000-8100-5800-509-0000 2022 $ 110,983.00 PO23-00324 Pool Restrooms Slakey Brothers, Inc. 14-0011-0-0000-8100-6500-509-0000 2022 $ 1,090.43 a
Packet Pg. 188 Attachment: Aquatics Center Renovations Invoice #ARR24-00075 (4087 : Ripon Unified School District MEMO
To: Honorable City Council
From: Director of Recreation, Kye Stevens
Date: December 12, 2023
Subject: Aquatic Center Renovations Invoice – 2023
RECOMMENDED ACTION:

Approve the invoice in the amount of $119,402.14 representing the City of Ripon’s 50 percent share of the Aquatic Center capital maintenance, including locker room improvements and painting of the facility.

BACKGROUND:

The City of Ripon and the Ripon Unified School District (RUSD) have a joint powers agreement in place to operate the Ripon Aquatic Center. This agreement includes the sharing of expenses related to capital maintenance. The following is a summary of the capital maintenance projects that have been completed:
 Pool was re-plastered in 2017.
 Doors on the pool equipment building and office were replaced in 2020.

DISCUSSION/ANALYSIS:

The Joint Programming Board, which is comprised of a City Council Member, City Administrator, RUSD Trustee, and RUSD Superintendent, toured the Aquatic Center and found the boys and girls locker rooms were in poor condition and in need of improvements. The following is a summary of the improvements that were recommended to be completed in the locker rooms:
 New doors and frames.
 Epoxy flooring.
 Wall covering to protect from moisture.
 Replace toilets, showers, and lockers.

In addition to the locker room improvements, the Aquatic Center facility was also recommended to be painted.

City Council
259 N. Wilma Avenue
Ripon, CA, 95366
b
Packet Pg. 189 Attachment: Aquatic Center Renovations Invoice – 2023 (4087 : Ripon Unified School District Pool Renovations) The locker room renovation project along with the painting of the Aquatic Center was included in the City’s Fiscal Year 2022-23 budget and recently completed by RUSD staff.

FISCAL IMPACT:

The City’s share of the total cost of the improvements is $119,402.14, which is to be paid out of the General Capital – Parks & Recreation Fund.
b
Packet Pg. 190 Attachment: Aquatic Center Renovations Invoice – 2023 (4087 : Ripon Unified School District Pool Renovations) City Council
259 N. Wilma Avenue
Ripon, CA 95366
MEMO
To: Honorable City Council
From: Daniel Sauer, Chief of Police
Date: 12/12/2023
Subject: Ripon Rotary Foundation Donation
RECOMMENDED ACTION: Accept the donation from the Ripon Rotary Foundation to be used for the purchase of a Parrot Anafi USA Drone (donation: $7,540.00).

BACKGROUND: The donor has provided funds to the department to pay for equipment to be utilized by officers for our Unmanned Aerial System Program. The Ripon Rotary Foundation has donated the funds to enable the department to purchase a Parrot Anafi USA Drone. This will replace a drone that was purchased in 2017 that is now in need of replacement. With the purchase of this equipment, the Unmanned Aerial System Program will be equipped with two operational drones.

Only authorized operators who have completed the required training shall be permitted to operate the drone. Drones are beneficial to patrol operations when conducting search warrants, crime scene/traffic collision documentation, searching for missing persons and locating illegal encampments along the river.

FISCAL IMPACT: The total cost of the Parrot Anafi USA Drone is estimated to be $7,540, which will be funded by the Ripon Rotary Foundation. The drone comes with three (3) batteries with a run time of approximately 25 minutes each. It is recommended to purchase four (4) additional batteries ($515), to power longer deployments. A tablet ($510) may need to be purchased as a controller for the drone if our current tablet is not compatible. The fiscal impact would be $1,025 funded by the General Fund.

Attachments:

1. Donation Proposal
Packet Pg. 191
a
Packet Pg. 192
Attachment: Donation Proposal (4062 : Ripon Rotary Foundation Donation) a
Packet Pg. 193
Attachment: Donation Proposal (4062 : Ripon Rotary Foundation Donation) a
Packet Pg. 194
Attachment: Donation Proposal (4062 : Ripon Rotary Foundation Donation) a
Packet Pg. 195
Attachment: Donation Proposal (4062 : Ripon Rotary Foundation Donation) a
Packet Pg. 196
Attachment: Donation Proposal (4062 : Ripon Rotary Foundation Donation) City Council
259 N. Wilma Avenue
Ripon, CA 95366
MEMO
To: Honorable City Council
From: Ken Zuidervaart, Planning Director
Date: 12/12/2023
Subject: Electronic Message Center Usage Policies and Procedures RECOMMENDED ACTION:

Approve and authorize the Mayor to sign the resolution adopting the Electronic Message Center Usage Policies and Procedures
BACKGROUND:

In June of this year, 2023, the City Council approved the purchase and installation of an electronic message center (EMC) sign to be located in front of City Hall adjacent to Wilma Avenue. Since that time, United Signs has been working on constructing the enclosure to house the new EMCs and nearing completion and installation. The City anticipates that the sign will be installed and operational shortly after the first of the year.

DISCUSSION/ANALYSIS:

City staff has put together a draft Electronic Message Center Usage Policies and Procedures template for City Council’s review. Staff has attempted to address many, if not all, issues associated with the usage of the EMC. Staff is seeking input from Council on any items or issues that we might have missed or that City Council wants to include in the policy. If the Council is in agreeance with the draft policy, it may be adopted at the December meeting, however is there are changes and/or additions, it can be brought back to the January meeting for final adoption.

FISCAL IMPACT:

None.

Attachments:

1. Exhibit A - City of Ripon Electronic Message Center Policy (Draft)

2.A
Packet Pg. 197
RESOLUTION NO.

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

RIPON ADOPTING THE ELECTRONIC MESSAGE CENTER

USAGE POLICIES AND PROCEDURES
WHEREAS, at the June 13, 2023 City Council meeting, the City Council approved the purchase and installation of an Electronic Message Center sign to be located in front of City Hall adjacent to Wilma Avenue; and
WHEREAS, the City of Ripon recognizes that there may be interest from public agencies and Ripon nonprofit organizations to display messages on the Electronic Message Center sign; and
WHEREAS, the City Council of the City of Ripon is desirous of having a process in place to establish the City of Ripon’s guidelines for the use of this Electronic Message Center sign and any future message center signs.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Ripon approves the Electronic Message Center Usage Policies and Procedures attached as Exhibit “A”.

PASSED AND ADOPTED at a regular meeting of the City Council of the City of Ripon this 12th day of December, 2023, by the following vote:

RESULT: NO ACTION TAKEN

THE CITY OF RIPON,
A Municipal Corporation
By ________________________________
LEO ZUBER, Mayor
ATTEST:

By: ___________________________
LISA ROOS, City Clerk

2.A
Packet Pg. 198
Exhibit “A”
City of Ripon
Electronic Message Center Usage Policies and Procedures This policy establishes the City of Ripon’s guidelines for the use of the Electronic Message Center (EMC). This policy applies to the City of Ripon and applicants requesting to post a message on the EMC.

Guiding Principles:
 The EMC will be operated and maintained by the City of Ripon.  The EMC will not be used to directly or indirectly:
o endorse any person or organization that is not associated with the City of Ripon; o endorse or promote a political campaign, candidate, or ballot measure; or o solicit, advertise, promote or endorse any commercial, financial or religious agency or organization.
 The EMC will not be used for business or personal advertising, personal messages of congratulation, birthdays, graduations, births, retirements, anniversaries, thank you messages or any message of a personal nature.
 Messages posted to the ECM must comply with applicable federal, state, county, and City laws, ordinances, regulations, and policies.

Use of EMC by Other Organizations:
 The EMC may be used by local government agencies, including Ripon Consolidated Fire District, Ripon Unified School District, South San Joaquin Irrigation District, County of San Joaquin, and State and Federal legislative representatives.  The EMC may be used by Ripon local nonprofit organizations that are registered on the City of Ripon’s Master List of Nonprofit Agencies.
 Local government agencies and Ripon local nonprofit organizations shall only request to display messages or announcements for events taking place in the City of Ripon available to the general public.
 Local government agencies and Ripon local nonprofit organizations shall submit an application with the information requested to be displayed, in an approved format, to the City Clerk a minimum of thirty (30) days prior to the date requested to begin being displayed. No information may be submitted by telephone.  The maximum duration any message from a local government agency or Ripon local nonprofit will be displayed is thirty (30) days.
 Each message shall be complete in itself and shall not continue on a subsequent message (i.e. no scrolling messages). Messages are limited to the space available on the EMC and may be edited for conciseness, clarity, and conformity to the limitations of the EMC.

2.A.a
Packet Pg. 199 Attachment: Exhibit A - City of Ripon Electronic Message Center Policy (Draft) (4086 : Electronic Message Center Usage Policies and  All City sponsored events have priority. All other submissions will be given priority based on time received.
 The City of Ripon offers no guarantee with respect to appearance of messages on the EMC. Prospective users are encouraged to use a variety of media for events and not to rely solely on the EMC.
 The number of messages which appear in any given time period is limited. During busy times, the City of Ripon may elect to limit or not program submitted events.

Use of EMC by City of Ripon:
 All City of Ripon departments may use the EMC to display messages.  The EMC shall be used to display City of Ripon programs, events, or messages intended to inform the public of City of Ripon policies and programs.  During a state, county, or local emergency, the EMC may be used to display important community information.

2.A.a
Packet Pg. 200 Attachment: Exhibit A - City of Ripon Electronic Message Center Policy (Draft) (4086 : Electronic Message Center Usage Policies and City Council
259 N. Wilma Avenue
Ripon, CA 95366
MEMO
To: Honorable City Council
From: Ken Zuidervaart, Planning Director
Date: 12/12/2023
Subject: Development Agreement - Annual Review (2023)
RECOMMENDED ACTION:

Should the City Council agree with the Planning Commission’s recommendation, the following motion would be appropriate:
“The City Council accepts this staff report as the written report from the Planning Commission that there has been compliance in good faith, with the terms and conditions of each respective Development Agreement.”
DISCUSSION/ANALYSIS:

Pursuant to provisions of Section 65865.1 of the California State Government Code, and Section

16.60.060 of the Ripon Municipal Code, the Planning Commission shall conduct a review of all current Development Agreements for compliance with the terms and conditions therein on a yearly basis. The Commission shall base it’s determination upon substantial evidence whether or not, for the period under review, there has been compliance in good faith with the terms and conditions of the agreements.

The Planning Commission held a Public Hearing on this matter at their November 20, 2023 Planning Commission meeting, where they determined that all current Development Agreements are in substantial compliance with the terms and conditions therein. At that time no one from the public came forward to make any comments. This staff report serves as the Planning Commission’s written report to the City Council on this matter.

Attached is a master list of all the previous and current Development Agreements. There are a total of 57 Development Agreements on the master list of which seven are considered still active.

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Packet Pg. 201
Following is a breakdown of the seven active Development Agreements by type and status.  Five (71.4%) are entirely residential projects
o Three are 100% built-out
 Silverstone Subdivision
 The Vineyards Subdivision
 Alexandra Place Subdivision
o Two have yet to be started (looking for builders)
 Meadowood Subdivision (88 lots, developer has asked for another one-year extension to find a builder for the project)
 Pereira Subdivision (47 lots, developer has asked for a one-year extension to find a builder for the project)
 One (14.3%) is a mixture of commercial and residential o Ripon Gardens II – approximately 6.5 acres of apartments (110 units) and 3.5 acres of Neighborhood Commercial (apartments completed and majority of the commercial is completed – one vacant commercial lot remaining)  One (14.3%) is not classified as residential, commercial, or industrial. o Calvary Reformed Church Master Plan (was extended by City Council for another 15 years - 2034)
Included on the master list is a summary of all past Development Agreements that have expired over time or were terminated for one reason or another, which include a total of 50 expired or terminated Development Agreements. They are listed in red on the Development Agreement Master List.

Staff has reviewed the indicated active agreements and has determined that all proponents have generally made a good faith effort to comply with the terms of the agreements.

ENVIRONMENTAL ANALYSIS:

In accordance with the California Environmental Quality Act and the Guidelines, this project is Categorically Exempt, pursuant to CEQA Guidelines Section 15061 (b)(3).

Attachments:

1. Development Agreement Master List - 2023

2. Active DA Map 2023

3. November 20, 2023 Planning Commission Minutes

4. Council Public Hearing Notice - Annual Review 2023

3.A
Packet Pg. 202
Development Agreement Master List - 2023
ID# DA # Title Project Type Expires Ordinance # Compliance Terminated Status 1 N/A Sunset Valley Res/Non-Res 6/6/1995 418 yes
2 N/A Groens Grove Res 9/18/1996 370 yes
3 N/A Dutch Meadows Res 11/23/1997 403 yes
4 N/A Ripon Bluffs Res 12/15/1998 409 yes
5 N/A Vermeulen Meadows Res 2/3/1999 410 yes 2008-021298 6 N/A Zumstein Res 4/7/1999 415, 506 yes
7 N/A Boesch-Kingery Subdivision 1/3/2001 459, 563 yes
8 N/A Farmland Estates Res 12/31/2002 590 yes 2008-021299 9 N/A ACLC Res 2005 548 yes
10 N/A Anglers Glenn Res 11/15/2006 564 yes
11 N/A Hoffman Commercial 11/19/2006 565 yes 2008-021301 12 N/A Jacobs Landing Res/Non-Res 2/18/2007 581 yes 2008-021300 13 N/A Marquis Estates Subdivision Res 3/12/2007 601 yes 2008-021302 14 N/A Spring Creek Meadows Subdivision Res 12/4/2007 688 yes 15 DA97-02 Robert Valk Valk Commercial Non-Res 4/2/2008 582 yes 16 DA98-05 De Jong Estates De Jong Estates Subdivision Res 7/16/2008 585 yes 17 DA03-03 Wallace Development Company Wallace Property Res 11/30/2008 694 yes 18 DA98-03 Estate of Rubin Allmendinger Allmendinger Property Non-Res 3/29/2009 595, 609 yes 19 DA98-05 Henry and Ruth De Jong Grand View Estates Subdivision Res 7/15/2009 593, 599 yes 20 DA99-02 Edmundson/Boersma Poppy Hills Estates Res 7/15/2009 604, 673 yes 21 DA98-04 Springcreek Development/Kennedy Augusta Pointe Subdivision Res 7/23/2009 597 yes 22 DA99-01 Johnson/Erdelatz/Thompson Oak Terrace Subdivision Res 9/11/2009 603 yes 23 DA99-03 Charles and Kathleen Bush Bush Property Non-Res 10/1/2009 605, 619 yes 24 DA00-03 Groen/Winters/Chapman/Mohler Montecito Estates Res 10/27/2010 623, 655 yes 25 DA00-02 East Shadow Glenn Shadow Glenn Res 10/27/2010 622 yes 26 DA00-02 Eavenson Construction/Lan Shadow Glenn II Res 2/6/2011 636 yes 27 DA00-07 McRoy/Wilbur/Claussen/Enos/Johnston Carolinas Subdivision Res 6/19/2011 639, 660 yes 28 DA01-01 McRoy/Wilbur/Ripon Cemetery Assoc. Magnolia Terrace Subdivision Res 12/31/2011 641, 659 yes 29 DA00-05 Rivertree/Barton Spring Creek Oaks Res 12/31/2011 631, 700 yes 30 DA02-01 Emmanuel and Joanne Bouzeneris Colony Plaza Commercial 3/31/2017* 657 yes 5-yr extn 31 DA01-02 McRoy/Wilbur/Brooks Brookline Subdivision Non-Res 12/31/2012 656, 698 yes 32 DA00-04 McRoy/Wilbur/Den Dulk Chesapeake Subdivision Non-Res 12/31/2012 624, 635, 661
679, 690, 697 yes
33 DA02-02 Alfred and Nancy Johnson Johnson Property Res 1/31/2013 671 yes 34 DA03-01 Vermeulen/Eavenson Construction Verandas Subdivision Res 6/30/2013 744 yes 35 DA08-02 Clay Harmon Harmon Financial Res 8/15/2013 768 no 2011-039167 36 DA03-02 McRoy/Wilbur/Stevens/Azevedo/Overgaauw Spring Creek Meadows II Subdivision Res 2/19/2014 688 yes 37 DA04-03 Main Street Development/Wagner Family Trust Wagner Woods Subdivision Res/Non-Res 4/5/2015 713, 761 yes 38 DA05-02 McRoy/Wilbur Communities, Inc. Orchard View (Formerly Irongate) Res 9/26/2019 717 yes 39 DA04-02 Bethany Home Society of San Joaquin County Bethany Town Square Res 9/20/2015 724 yes 40 DA05-03 McRoy/Wilbur Communities, Inc. Palm Grove Res/Non-Res 11/17/2015 725, 747 yes 41 DA05-01 Chesapeake Investors/Ripon Cemetery Assoc./Clendenin Cornerstone I Subdivision Res 12/31/2015 716, 754 yes 42 DA05-04 McRoy/Wilbur/Harris/Hoogendoorn Cornerstone II Subdivision Res 3/21/2016 729 no 2011-035360 43 DA06-01 Bernardo and Julie Lopez Lopez Property Res 4/21/2016 733 yes 44 DA06-02 Vineyard Grove Townhomes Vineyard Grove PUD Res 11/17/2016 743 no 2011-068762 45 DA06-04 Ripon Crossing Corporation Ripon Crossing Commercial 1/19/2017 745 yes 46 DA06-03 Eavenson Construction/Holwerda Alexandria Terrace Res 5/3/2017 748 no 2011-039166 47 DA08-01 Frank Borges Borges Property Res 12/31/2018 764 no 2012-163843 48 DA04-01 Calvary Reformed Church Calvary Reformed Church Master Plan Non-Res 10/10/2034 699 yes 15-yr extn 49 DA05-05 B.H.M. Ventures Gil Plaza Commercial 4/21/2021 734 yes 50 DA13-01 BMCH California LLC Cornerstone II Subdivision Res 8/16/2023 804 yes 51 DA15-01 Eavenson Construction/Holwerda Alexandra Place Res 9/11/2025 821 yes 52 DA15-02 Kiper Homes Franklin Lane/Silverstone Res 1/8/2026 837 yes 53 DA15-03 JKB Living Ripon Gardens II Res-Comm 5/31/2026 840 yes 54 DA15-04 BMCH California LLC The Vineyards Res 6/10/2026 841 yes 55 DA17-01 Montpelier Farming Corporation Meadowbrook Subdivision Res 5/10/2028 872 yes 56 DA17-02 Meadowood Ripon, LLC Meadowood Subdivision Res 7/12/2028 873 yes 57 DA19-01 HPG Ripon Development LLC Pereira Subdivision Res 5/15/2030 894 yes Expired or Terminated Development Agreements
Completed Development Agreements
Active Development Agreements

3.A.a
Packet Pg. 203 Attachment: Development Agreement Master List - 2023 (4037 : Development Agreement - Annual Review

3.A.b
Packet Pg. 204
Attachment: Active DA Map 2023 (4037 : Development Agreement - Annual Review (2023))

3.A.c
Packet Pg. 205 Attachment: November 20, 2023 Planning Commission Minutes (4037 : Development Agreement - Annual Review (2023))

3.A.c
Packet Pg. 206 Attachment: November 20, 2023 Planning Commission Minutes (4037 : Development Agreement - Annual Review (2023))

3.A.c
Packet Pg. 207 Attachment: November 20, 2023 Planning Commission Minutes (4037 : Development Agreement - Annual Review (2023))

NOTICE OF PUBLIC HEARING
NOTICE IS HEREBY GIVEN that The City of Ripon City Council will hold a public hearing at a meeting on Tuesday, December 12, 2023, at 6:00 P.M. in The City of Ripon Council Chambers, 259 N. Wilma Ave., Ripon, on the following matter:

ANNUAL REVIEW OF DEVELOPMENT AGREEMENTS - The City Council will conduct an annual review of the development agreements for Calvary Reformed Church, Alexandra Place, Silverstone, Ripon Gardens II, The Vineyards, Meadowood, and Pereira Subdivision to determine whether or not the proponents have complied in good faith with the terms or conditions of their individual agreements.

PURSUANT TO SECTION 65009 OF THE GOVERNMENT CODE OF THE STATE OF

CALIFORNIA, NOTICE IS HEREBY FURTHER GIVEN THAT IF SUCH PROPOSED

REVIEW IS CHALLENGED IN COURT, SUCH CHALLENGE MAY BE LIMITED TO ONLY

THOSE ISSUES RAISED AT THE PUBLIC HEARING OR IN WRITTEN

CORRESPONDENCE DELIVERED TO THE CITY CLERK AT OR PRIOR TO THE PUBLIC HEARING.

ALL INTERESTED PARTIES will be given an opportunity to appear and be heard by the City Council of The City of Ripon at said time and place pertaining to the above described matter.

CITY OF RIPON
Lisa Roos
City Clerk
Published: November 24, 2023

3.A.d
Packet Pg. 208 Attachment: Council Public Hearing Notice - Annual Review 2023 (4037 : Development Agreement - Annual Review (2023)) City Council
259 N. Wilma Avenue
Ripon, CA 95366
MEMO
To: Honorable City Council
From: Lisa Roos, City Clerk & Finance Director
Date: 12/12/2023
Subject: Annual AB1600 Report - PFFP Capital Funds
RECOMMENDED ACTION:

Approve the annual Public Facilities Financing Plan report for the period ending 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 figure showing each of these fund categories along with the breakdown of the different funds within each of these categories.

The Capital Fund category includes three sub-categories, as described below:
 General Capital Funds – At the City Council’s discretion, funds are transferred from the General Fund to be used for capital projects/purchases or to reserves.  Enterprise Capital Funds – By resolution, revenue from the designated operating fund (e.g., Water Operating Fund) are transferred to the designated enterprise capital fund (e.g., Water) for equipment and infrastructure replacement.  PFFP Capital Funds – The various Public Facilities Financing Plan (PFFP) Capital Funds track revenue and expenses for the different designated fund categories. The revenue is from development and restricted to fund infrastructure needed to support growth.

By law, we are required to report upon our PFFP Capital Funds, which are also referred to as AB1600 Fees. The attached Public Facility Financing Plan Annual Progress Report (“PFFP Report”) has been prepared in accordance with the requirements of California Government Code Section 66000.

3.B
Packet Pg. 209
DISCUSSION/ANALYSIS:

The Fund Balances Summary as of June 30, 2023 has been attached for your reference along with the PFFP Report for the Fiscal Year Ending June 30, 2023.

There are certain PFFP capital funds with negative balances. This is mostly related to advancing construction of the City Hall and Library buildings to the size necessary to accommodate the buildout of the General Plan before new growth has fully funded these projects. These negative balances continue to be tracked and these accounts are charged interest that is, in turn, applied to the capital accounts with positive balances.

Due to the current unique time in the economy, the City’s investment income is higher than usual, which means that the funds with negative balances are charged a higher interest. We do not expect this to continue, but this may extend the time estimated to eliminate these deficits.

In early 2021, Goodwin Consulting evaluated the funds with negative balances (City Hall, Police, Library and Refuse) to determine if an adjustment was necessary to the AB1600 fee to ensure the City is collecting sufficient revenue from future development. No increases were proposed at that time. Goodwin’s analysis noted that based upon a residential growth rate of

1.5%, which is a long-term average, the City Hall and Police Funds deficits would be eliminated in 2047, Library Fund in 2032 and Refuse Fund in the next five years.

FISCAL IMPACT:

None.

Attachments:

1. Budget Category Reporting Summary

2. Fund Balances 2023.06.30

3. 22-23 PFFP Report

3.B
Packet Pg. 210
Budget Category Reporting Summary 3.B.a
Packet Pg. 211
Attachment: Budget Category Reporting Summary (4069 : Annual AB1600 Report - PFFP Capital Funds) 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.B.b
Packet Pg. 212 Attachment: Fund Balances 2023.06.30 (4069 : Annual AB1600 Report - PFFP Capital Funds)

CITY OF RIPON
REPORT
July 1, 2022 - June 30, 2023

PUBLIC FACILITY FINANCING

PLAN ANNUAL PROGRESS

3.B.c
Packet Pg. 213 Attachment: 22-23 PFFP Report (4069 : Annual AB1600 Report - PFFP Capital Funds) 22-23 PFFP Report.xls
Page
Summary 1-2
Corporation Yard Fee 3-4
Library Fee 5
Parks Fee 6
Police Fee 7
City Hall Fee 8
Refuse Fee 9-10
Storm Drain Fee 11
Transportation Fee 12
Wastewater Fee 13
Water Fee 14

TABLE OF CONTENTS

3.B.c
Packet Pg. 214 Attachment: 22-23 PFFP Report (4069 : Annual AB1600 Report - PFFP Capital Funds)