Ripon City Council Minutes
TUESDAY, NOVEMBER 12, 2024 – 6:00 PM
REGULAR MEETING
CLOSED SESSION AT 5:30 PM
CLOSED SESSION: The closed session meeting was called to order at 5:30 PM.
PUBLIC DISCUSSION ON CLOSED SESSION MATTERS: No one from the public wished to speak at this time.
ROLL CALL: Council Members Michael Restuccia, Dean Uecker, Gary Barton, Vice Mayor Daniel de Graaf, Mayor Leo Zuber.
OTHERS PRESENT: City Administrator Kevin Werner, City Attorney Tom Terpstra, Planning Director Ken Zuidervaart, City Clerk Lisa Roos.
IN THE MATTER OF:
(1) Potential or Pending Litigation pursuant to Section 54956.9(e)(1) of the California Government Code – 3 cases.
Return to open session.
City Attorney Terpstra said Council met in closed session to discuss pending litigation, staff was given direction and no reportable action was taken.
PLEDGE OF ALLEGIANCE:
The meeting was called to order at 6:00 PM with Mayor Zuber leading in the Pledge of Allegiance to the Flag.
INVOCATION:
Pastor Phil Krygsheld gave the invocation.
ROLL CALL:
Attendee Name Title Status Arrived
Leo Zuber Mayor Present
Daniel de Graaf Vice Mayor Present
Gary Barton Council Member Present
Dean Uecker Council Member Present
Michael Restuccia Council Member Present
City Council Page 2 November 12, 2024
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, Suzanne Fisher, Steven Verver, Emil Guillermo, Kelly Donohue, Phil Krygsheld.
PUBLIC DISCUSSION:
Suzanne Fisher, Ripon Arts League, introduced Poet Laureate Emil Guillermo.
Emil Guillermo introduced himself as the new Poet Laureate and said he is honored to be here.
He said he had written three short poems dedicated to the Veterans of Ripon and proceeded to read them.
Mayor Zuber said he wanted to thank the Ripon Arts League and those who served on the Poet Laureate search committee and he is looking forward to seeing Mr. Guillermo in the future.
APPROVAL OF MINUTES:
Motion to approve the minutes of the Regular Ripon City Council meeting of October 8, 2024.
RESULT: ADOPTED [UNANIMOUS]
MOVER: Michael Restuccia, Council Member
SECONDER: Gary Barton, Council Member
AYES: Zuber, de Graaf, Barton, Uecker, Restuccia
1. CITY COUNCIL - REGULAR MEETING - OCT 8, 2024 6:00 PM APPROVAL OF AGENDA AS POSTED (OR AMENDED):
Council Member Barton requested Item 1.3A be pulled from the Consent Calendar for discussion.
Motion to approve the agenda as amended.
RESULT: ADOPTED AS AMENDED [UNANIMOUS]
MOVER: Michael Restuccia, Council Member
SECONDER: Gary Barton, Council Member
AYES: Zuber, de Graaf, Barton, Uecker, Restuccia
City Council Page 3 November 12, 2024
1. CONSENT CALENDAR
Motion to approve the Consent Calendar as amended.
RESULT: ADOPTED AS AMENDED [UNANIMOUS]
MOVER: Daniel de Graaf, Vice Mayor
SECONDER: Michael Restuccia, Council Member
AYES: Zuber, de Graaf, Barton, Uecker, Restuccia
1.1. Income
A. STATE OF CALIFORNIA
Sales Tax
(October 2023 $350,561.45)
FY 2024-25 YTD: $1,552,900
FY 2023-24 YTD: $1,532,138
Highway Users Tax
(September 2023 $41,502.35)
FY 2024-25 YTD: $130,486
FY 2023-24 YTD: $123,195
SB1 Street & Road Tax
(October 2023 $33,871.19)
FY 2024-25 YTD: $144,519
FY 2023-24 YTD: $129,954
$297,562.84
$43,668.04
$36,556.14
TOTAL $377,787.02
B. CCATT HOLDINGS
Monthly Acacia Avenue Cell Tower Lease Payment
October 2024 $1,305.31
C. GILTON SOLID WASTE MANAGEMENT, INC.
Quarterly Franchise Fee Payment – September 2024 $16,504.74
1.2. Bills, Invoices, Payments
A. BASECAMP ENVIRONMENTAL, INC.
South County Water Connection Project
Progress Payment – Invoice #52667
Progress Payment – Invoice #52691
Colony and Hoff Development Project
Invoice #52336
$1,536.25
$1,418.75
$725.00
TOTAL $3,680.00
B. SAN JOAQUIN REGIONAL TRANSIT DISTRICT
Blossom Express Driver
September 2024 Invoice #AR115124 $2,199.49
City Council Page 4 November 12, 2024
C. AMERICAN PAVEMENT SYSTEMS, INC.
South of Main Street Resurfacing Project
Progress Payment – Invoice #4 $126,183.75
D. ADAMS ASHBY GROUP, INC.
Senior Center Rehabilitation Project
Progress Payment – Invoice #6222 $2,500.00
E. LAW OFFICE OF THOMAS H. TERPSTRA
General Matters
Golf Course Lease
Private Development
$14,950.00
$487.50
$318.75
TOTAL $15,756.25
F. PRICE PAIGE & COMPANY
Audit Services
Progress Payment – Invoice #34255 $13,660.00
G. SOUTH SAN JOAQUIN GROUNDWATER SUSTAINABILITY AGENCY
SSJGSA Expenses
3rd Quarter 2024 - Invoice #Ripon 2024Q3 $6,285.71
H. TRIPLE M ENTERPRISE, INC.
Percolation Pond Project
Invoice #2024-21 $57,240.00
I. WGR SOUTHWEST, INC.
City Storm Water Permit Assistance
Progress Payment – Invoice #30756 $425.00
J. ALLEN A. WAGGONER CONSTRUCTION, INC.
Third Street Emergency Water Pipeline Repair
Invoice #3051 $219,961.00
K. CALIFORNIA CAD SOLUTIONS, INC.
GIS Software Module - Public Works Valve Exercising
Invoice #701774 $11,000.00
1.3. Resolutions
A. ITEM A WAS MOVED TO ITEMS PULLED FROM CONSENT
City Council Page 5 November 12, 2024
1.4. Miscellaneous Items
A. FIRST AMENDMENT OF LICENSE AGREEMENT
Registrar of Voters Approve and authorize the Mayor to
sign the First Amendment of the License
Agreement with the San Joaquin County
Registrar of Voters to include the right
to access and use City property for the
operation and maintenance of a
surveillance camera system near the
permanent ballot drop box outside City
Hall.
B. MEASURE K COOPERATIVE AGREEMENT (C-24-003 A1) FIRST
AMENDMENT
San Joaquin Council of Governments Approve and authorize the Mayor to sign the First Amendment to the
Measure K Renewal Cooperative
Agreement (C-24-003 A1) that increases
the Blossom Express operations budget
to $500,779 and the Measure K
Renewal Transit funding to $214,762.48
over a four-year period from July 1,
2023 through June 30, 2027.
C. MEASURE K COOPERATIVE AGREEMENT (C-22-028 A1) FIRST
AMENDMENT
San Joaquin Council of Governments Approve and authorize the Mayor to sign the First Amendment to the
Measure K Renewal Cooperative
Agreement No. (C-22-028 A1)
extending the term to June 30, 2026 for
the Measure K Renewal Smart Growth
Incentive Program grant reimbursement
that was awarded for the Ripon Safe
Routes to School Improvements Project.
D. SB 125 TRANSIT FUNDS TRANSFER AGREEMENT (C-25-021)
San Joaquin Council of Governments Approve and authorize the Mayor to sign the Fund Transfer Agreement (C25-021) in order to receive SB 125 transit funding to mitigate Blossom
Express operational financial shortfalls
attributable to the Covid-19 pandemic.
City Council Page 6 November 12, 2024
E. SOUTH OF MAIN RESURFACING PROJECT
American Pavement Systems, Inc.
Change Order No. 2
Approve Change Order No. 2 for
removal and replacement of striping on
South Highland Avenue and Canal
Boulevard, in the not to exceed amount
of $85,431.50 (funding source: Street &
Road Operating Fund).
F. QUARTERLY INVESTMENT REPORT REVIEW
July 1, 2024 - September 30, 2024 Accept the City’s quarterly investment report for the period ending September
30, 2024.
G. WATER CAPACITY FEE STUDY REIMBURSEMENT AGREEMENT
South San Joaquin Irrigation District Approve and authorize the Mayor to sign the Reimbursement Agreement for
the cost of a consultant to prepare a
Water Capacity Fee Study in the amount
of $35,900 (funding source: AB1600
Water Fund).
H. SENIOR CENTER REHABILITATION PROJECT
Estate Design and Construction, Inc. Award the contract for the Senior Center Rehabilitation Project to Estate Design
and Construction, Inc. in the amount of
$348,000 and authorize staff to proceed
(funding source: Community
Development Block Grant funds).
I. CORPORATION YARD SCADA EQUIPMENT RELOCATION
Tesco Controls Approve the quote from Tesco Controls
to relocate the SCADA equipment to the
new Corporation Yard in the not to
exceed amount of $34,090 (funding
sources: Corp Yard AB1600 Fund,
Enterprise Capital Funds, and General
Capital Fund).
ITEMS PULLED FROM CONSENT
RESOLUTION NO. 24-42
A RESOLUTION OF THE CITY
COUNCIL OF THE CITY OF RIPON
AMENDING THE CITY'S ALCOHOL
AND DRUG USE POLICY
This resolution amends the City of Ripon’s
Alcohol and Drug Use Policy to comply
with Federal Transit Administration
Alcohol and Drug regulations.
City Council Page 7 November 12, 2024
Council Member Barton said he had a question about the difference between the proposed policy for the City of Ripon and the Federal Transit Administration (FTA) policy regarding random drug testing and how it compares with the City's current policy.
City Clerk Roos said the City of Ripon’s general employees are not subject to random testing, just reasonable suspicion, but Public Works employees who hold Class B licenses participate in quarterly random drug testing and the same will apply to transit employees.
Motion to approve Resolution 24-42 amending the City of Ripon’s Alcohol and Drug Use Policy to comply with Federal Transit Administration (FTA) Alcohol and Drug regulations.
RESULT: ADOPTED AS AMENDED [UNANIMOUS]
MOVER: Gary Barton, Council Member
SECONDER: Michael Restuccia, Council Member
AYES: Zuber, de Graaf, Barton, Uecker, Restuccia
**END OF CONSENT CALENDAR**
2. PUBLIC HEARINGS
Council will take action on the following items at the conclusion of each Public Hearing.
A. DEVELOPMENT AGREEMENT - ANNUAL REVIEW (2024)
Silverstone Subdivision
Alexandra Subdivision
The Vineyards Subdivision
Meadowood Subdivision
Pereira Subdivision
Ripon Gardens II
Calvary Reformed Church Master Plan
Should the City Council agree with the
Planning Commission’s recommendation,
the following motion would be
appropriate:
“The City Council accepts this staff report
as the written report from the Planning
Commission that there has been
compliance in good faith, with the terms
and conditions of each respective
Development Agreement.”
Planning Director Zuidervaart said the Planning Commission reviewed the Development Agreements and found them to be in compliance with the terms.
PUBLIC HEARING OPENED
No one from the public wished to speak at this time.
PUBLIC HEARING CLOSED
Council Member Barton asked for an update on the remaining open parcel at the corner of North Ripon and River Road. Zuidervaart said staff has not received any development applications for that parcel at this time.
City Council Page 8 November 12, 2024
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: Michael Restuccia, Council Member
SECONDER: Dean Uecker, Council Member
AYES: Zuber, de Graaf, Barton, Uecker, Restuccia
3. ORDINANCES
Second Reading and Adoption
A. ORDINANCE NO. 929
AN ORDINANCE OF THE CITY
COUNCIL OF THE CITY OF RIPON
AMENDING CHAPTER 8.16
"NUISANCE" OF THE RIPON
MUNICIPAL CODE
This Ordinance amends Chapter 8.16
"Nuisance" to provide a more streamlined
process to deal with weeds, rubbish, and
other property maintenance standards
within the City of Ripon.
Planning Director Zuidervaart said this is the second reading and adoption of Ordinance 929, and there were no changes from first reading to second reading.
Motion to waive the second reading and adopt Ordinance 929 amending Chapter 8.16 "Nuisance" to provide a more streamlined process to deal with weeds, rubbish, and other property maintenance standards within the City of Ripon.
RESULT: ADOPTED [UNANIMOUS]
MOVER: Michael Restuccia, Council Member
SECONDER: Daniel de Graaf, Vice Mayor
AYES: Zuber, de Graaf, Barton, Uecker, Restuccia
4. DISCUSSION ITEMS
A. FINANCIAL AUDITS - FISCAL YEAR 2023-2024
Discussion/No Action Price Paige & Company has completed the audit of the City of Ripon’s Financial
Statements and the Money Purchase Thrift
Pension Plan for the fiscal year ending
June 30, 2024. Resolutions will be
presented in December for City Council
acceptance.
City Clerk Roos said the audits for the City of Ripon and the Money Purchase Thrift Pension Plan for the fiscal year ended June 30, 2024 have been completed by Price Paige & Company.
City Council Page 9 November 12, 2024
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 she provided a staff report in the City Council packet that gives a high-level financial summary of the fiscal year ending June 30, 2024.
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. SSJID SURFACE WATER CONNECTION PROJECT UPDATE
Discussion/No Action Staff to present an update regarding the South San Joaquin Irrigation District
Surface Water Connection Project.
City Administrator Werner said the City is exploring the possibility of connecting to the South San Joaquin Irrigation District (SSJID) South County Water Connection Project to supplement its existing groundwater wells with treated surface water, providing longterm benefits like groundwater conservation and reduced demand on the aquifer. He said Ripon did not join the project initially but is now seeking to receive treated water during non-peak, non-summer months.
Werner said the South County Water Supply transmission main is located at Five Corners, about five miles from Ripon, and connecting to it will require constructing a nearly five-mile pipeline and a booster pump station. He said the City has secured a $3.8 million grant through the EPA Community Grants Program to help offset some of the construction costs.
Werner said in order to meet the grant requirements, the City hired a consultant to complete environmental assessments under both CEQA and NEPA. He said the CEQA study has cleared the right-of-way along Jack Tone Road for the pipeline and two potential sites for the booster station at Five Corners and Mistlin Sports Park. Werner said the draft study has resulted in a mitigated negative declaration, meaning minimal environmental impacts, and will be available for public review starting November 14, 2024 for 30 days.
Werner said once public comments are reviewed, staff will look to bring it back to the Council for discussion in January 2025. He said the consultant is working to complete the environmental documentation for the NEPA study, which the City expects to submit to the EPA by May 2025. He said the timeline for EPA review is still unclear.
Werner said that as the environmental work progresses, staff is working on other project tasks, including negotiating an updated operating agreement with SSJID and participating cities, finalizing the project design, and cost estimate. He said there is currently an City Council Page 10 November 12, 2024
anticipated unfunded portion of the project of around $8.8 million. Werner said staff is exploring how to fund that gap and considering the impacts to utility rates for this project.
Council Member Barton asked if Werner has any ideas on how the City is going to fund the $8.8 million deficit.
Werner said staff is pursuing another earmark for the pump station through the EPA and that staff has been working with the EPA and Congressman Harder’s office to see if we could split the project into phases. He said another option is a bond to fund the construction.
Vice Mayor de Graaf said he finds it hard to believe there would be a huge environmental impact from going down an already developed right-of-way and said he wonders what the mitigation measures would be.
Werner said he does not recall anything significant and most of the area has already been disturbed in one way or another, so the environmental issues to mitigate should be minimal.
REPORTS
Department Heads:
Planning Director Zuidervaart said there will not be a Planning Commission meeting in November.
Public Works Director Pease said the Annual Brush Pick-Up Program started October 15 and will run through January 7.
Pease said the City has moved to a one-day a week watering schedule.
Pease said October water usage was up 11% from last year’s numbers.
City Council:
Council Member Barton said at the October meeting there were a few modifications to be made to the Jack Tone Golf Lease Agreement and asked if that had been completed. City Administrator Werner confirmed the changes had been made and the agreement had been signed.
Council Member Restuccia said the Veterans Day event turned out wonderful and that it had started to rain just as they were leaving.
Barton provided a brief history of Thanksgiving and said that even though America has come through a contentious election period, we once again, have the opportunity to give thanks. He said he believes it is a beautiful American holiday in that, regardless of our background, creed, or religion, we all get to enjoy it together and he wished everyone a Happy Thanksgiving.
City Council Page 11 November 12, 2024
Vice Mayor de Graaf echoed Barton’s comments and thanked everyone for attending. He said he was unable to attend the Veterans Day event but is thankful for our veterans and the opportunity to celebrate their service on Veterans Day.
Mayor Zuber said there are a lot of people who are still watering on the summer schedule. He said there has not been a single Tuesday, Wednesday, or Thursday when he has not seen someone watering and wants to confirm the Water Conservation Coordinator is out. Pease confirmed.
There being no further business, the meeting was adjourned at 6:32 PM. (Signed) Leo Zuber
Mayor
ATTEST:
(Signed) Lisa Roos
City Clerk
Ripon City Council Minutes
TUESDAY, OCTOBER 08, 2024 – 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 Michael Restuccia, Dean Uecker, Gary Barton, Vice Mayor Daniel de Graaf, Mayor Leo Zuber.
OTHERS PRESENT: City Administrator Kevin Werner, City Attorney Tom Terpstra, Deputy City Attorney Tom Terpstra, Planning Director Ken Zuidervaart, City Clerk Lisa Roos.
IN THE MATTER OF:
(1) Personnel Negotiations Pursuant to Section 54957.6 of the California Government Code - Bohannon Insurance Group: 2025 Health and Welfare Renewals (2) Potential or Pending Litigation pursuant to Section 54956.9(e)(1) of the California Government Code – 4 cases.
Return to open session.
City Attorney Terpstra said Council met in closed session to discuss pending litigation and 2025 Health and Welfare Renewals and no reportable action was taken.
PLEDGE OF ALLEGIANCE:
The meeting was called to order at 6:00 PM with Mayor Zuber leading in the Pledge of Allegiance to the Flag.
INVOCATION:
Pastor Chris Williams gave the invocation.
ROLL CALL:
Attendee Name Title Status Arrived
Leo Zuber Mayor Present
Daniel de Graaf Vice Mayor Present
Gary Barton Council Member Present
Dean Uecker Council Member Present
Michael Restuccia Council Member Present
1 Packet Pg. 12
Minutes Acceptance: Minutes of Oct 8, 2024 6:00 PM (Approval of Minutes) City Council Page 2 October 8, 2024
OTHERS PRESENT:
City Administrator Kevin Werner, City Attorney Tom Terpstra, Deputy 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, Kelly Donohue.
PUBLIC DISCUSSION:
Jerrod Mays said he is an artist and would like to offer his services to the City for some City art including bicycle racks. He said he just submitted a bid to do a piece of art for a roundabout in Lodi and was commissioned for a sculpture in front of the library in Lodi.
APPROVAL OF MINUTES:
Motion to approve the minutes of the Regular Ripon City Council Meeting of September 10, 2024.
RESULT: ADOPTED [UNANIMOUS]
MOVER: Michael Restuccia, Council Member
SECONDER: Daniel de Graaf, Vice Mayor
AYES: Zuber, de Graaf, Barton, Uecker, Restuccia
1. CITY COUNCIL - REGULAR MEETING - SEP 10, 2024 6:00 PM APPROVAL OF AGENDA AS POSTED (OR AMENDED):
Council Member Restuccia requested Item 1.4C be pulled from the Consent Calendar for discussion.
Mayor Zuber requested Item 1.3A be pulled from the Consent Calendar for discussion.
Motion to approve the agenda as amended.
RESULT: ADOPTED AS AMENDED [UNANIMOUS]
MOVER: Gary Barton, Council Member
SECONDER: Dean Uecker, Council Member
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 Packet Pg. 13
Minutes Acceptance: Minutes of Oct 8, 2024 6:00 PM (Approval of Minutes) City Council Page 3 October 8, 2024
1.1. Income
A. STATE OF CALIFORNIA
Sales Tax
(September 2023 $365,794.33)
FY 2024-25 YTD: $1,255,337
FY 2023-24 YTD: $1,181,577
Highway Users Tax
(August 2023 $41,424.00)
FY 2024-25 YTD: $86,818
FY 2023-24 YTD: $81,693
SB1 Street & Road Tax
(September 2023 $33,594.18)
FY 2024-25 YTD: $107,963
FY 2023-24 YTD: $96,083
$316,615.01
$41,923.69
$36,107.55
TOTAL $394,646.25
B. CCATT HOLDINGS
Monthly Acacia Avenue Cell Tower Lease Payment
September 2024 $1,305.31
C. WASTE MANAGEMENT
Monthly Franchise Fee Payment
July 2024
August 2024
$4,317.00
$4,530.07
TOTAL $8,847.07
1.2. Bills, Invoices, Payments
A. LAW OFFICE OF THOMAS H. TERPSTRA
General Matters
Police Matters
Private Development
Fire District Coordination
$14,600.50
$1,060.00
$637.50
$1,651.25
TOTAL $17,949.25
B. SAN JOAQUIN REGIONAL TRANSIT DISTRICT
Blossom Express Driver
August 2024 Invoice #AR115103 $2,467.39
C. CITY OF STOCKTON
Ripon Share of Library Operating Costs 2024-2025
Invoice #115182 $22,200.00
D. RIPON UNIFIED SCHOOL DISTRICT
Pool Operations Shared Cost
Invoice #ARR24-00132 $44,874.69
1 Packet Pg. 14
Minutes Acceptance: Minutes of Oct 8, 2024 6:00 PM (Approval of Minutes) City Council Page 4 October 8, 2024
E. CENTRAL SAN JOAQUIN VALLEY RISK MANAGEMENT AUTHORITY Workers’ Compensation Program
Liability Program
$174,816.00
$128,694.00
TOTAL $303,510.00
F. PATRICK CLARK CONSULTING
Professional Services – Labor Relations
Invoice #240409
Invoice #240905
$1,000.00
$62.50
TOTAL: $1,062.50
G. PRICE PAIGE & COMPANY
Audit Services
Progress Payment – Invoice #34123 $5,765.00
H. ASSOCIATED PENSION CONSULTANTS
Annual Administration Services for
Non-Public Safety Retirement Plan $11,520.00
I. BANC OF AMERICA LEASING
Ripon Public Financing Authority
2011 Waste Water Bonds $192,875.00
J. DIEDE CONSTRUCTION, INC.
Fleet Maintenance Facility Project
Progress Payment – Invoice #19 $24,238.30
K. BASECAMP ENVIRONMENTAL, INC.
Environmental Services for the Arc Way Development Project Invoice #52563
Invoice #52627
$9,718.75
$202.50
TOTAL $9,921.25
L. HARRIS & ASSOCIATES
Proposition 218 Fire Suppression Assessment Study
Progress Payment – Invoice #64357 $19,772.50
M. BASECAMP ENVIRONMENTAL, INC.
South County Water Connection Project
Progress Payment – Invoice #52622 $560.00
N. WGR SOUTHWEST, INC.
City Storm Water Permit Assistance
Progress Payment – Invoice #30630 $425.00
O. STONE CREEK ENVIRONMENTAL CONSULTING
Trash Implementation Plan as required by State Permit
Progress Payment – Invoice #02471 $952.50
1 Packet Pg. 15
Minutes Acceptance: Minutes of Oct 8, 2024 6:00 PM (Approval of Minutes) City Council Page 5 October 8, 2024
1.3. Resolutions
A. ITEM A WAS MOVED TO ITEMS PULLED FROM CONSENT
B. RESOLUTION NO. 24-37
A RESOLUTION OF THE CITY
COUNCIL OF THE CITY OF RIPON
ADOPTING THE HEALTH AND
WELFARE PLANS PROVIDED TO
ALL EMPLOYEES AND COUNCIL
MEMBERS FOR CALENDAR YEAR
2025, INCLUDING ESTABLISHING
THE MAXIMUM PREMIUM AND
REIMBURSEMENT PAID BY THE
CITY FOR NON-REPRESENTED
EMPLOYEES AND CITY COUNCIL
MEMBERS
This resolution adopts the health and
welfare plans provided to all employees
and Council Members for calendar year
2025, including establishing the
maximum premium and reimbursement
paid by the City for Non-Represented
Employees and City Council Members.
C. RESOLUTION NO. 24-38
A RESOLUTION OF THE CITY
COUNCIL OF THE CITY OF RIPON
ACCEPTING A GRANT OF
EASEMENT FOR PUBLIC UTILITY
EASEMENT OF CERTAIN REAL
PROPERTY TO THE CITY OF
RIPON
This resolution accepts a Grant of a
Public Utility Easement by Bethany
Home Society of San Joaquin County for
certain real property to the City of Ripon
in connection with the Terraces at
Bethany Home Project (930 W. Main
Street) and authorizes the Mayor to sign
and execute any and all documents
necessary to complete the
aforementioned transaction.
D. RESOLUTION NO. 24-39
A RESOLUTION OF THE CITY
COUNCIL OF THE CITY OF RIPON
ACCEPTING A GRANT OF
EASEMENT FOR PUBLIC UTILITY
EASEMENT OF CERTAIN REAL
PROPERTY TO THE CITY OF
RIPON
This resolution accepts a Grant of a
Public Utility Easement by Bethany
Home Society of San Joaquin County for
certain real property to the City of Ripon
in connection with the Terraces at
Bethany Home Project (200 Vera Avenue
and 816 W. Main Street) and authorizes
the Mayor to sign and execute any and all
documents necessary to complete the
aforementioned transaction.
1 Packet Pg. 16
Minutes Acceptance: Minutes of Oct 8, 2024 6:00 PM (Approval of Minutes) City Council Page 6 October 8, 2024
1.4. Miscellaneous Items
A. PROJECT IMPROVEMENT AGREEMENT
Ripon Reliability Project Approve and authorize the Mayor to sign the Project Improvement
Agreement between the City of Ripon
and Noosa Energy Storage, LLC
required for the development of the
Ripon Reliability Project proposed to be
located at 1302 Frontage Road (near
Flying J and the PG&E substation).
B. FLEET MAINTENANCE FACILITY PROJECT
Diede Construction, Inc.
Change Order No. 15
Approve Change Order No. 15 for
electrical modifications in the not to
exceed amount of $9,295 (funding
sources: Corp Yard AB1600 Fund,
Enterprise Capital Funds, and General
Capital Fund).
C. ITEM C WAS MOVED TO ITEMS PULLED FROM CONSENT
D. PROFESSIONAL SERVICES AGREEMENT
Condor Earth Approve and authorize the Mayor to
sign the Professional Services
Agreement with Condor Earth to
prepare a Spill Prevention, Control, and
Countermeasure (SPCC) Plan Update
for the City’s Fueling Station to include
the new Fleet Maintenance Facility and
provide the required SPCC training in
the not to exceed amount of $7,300
(funding source: General Fund).
E. COMMUNITY CENTER TENNIS COURTS
Consolidated Engineering Inc. Award the contract for the Community Center Tennis Courts to Consolidated
Engineering Inc. in the amount of
$424,697.00 and authorize staff to
proceed (funding sources: Proposition
68 Grant and Parks and Recreation
Capital Fund).
1 Packet Pg. 17
Minutes Acceptance: Minutes of Oct 8, 2024 6:00 PM (Approval of Minutes) City Council Page 7 October 8, 2024
F. GRANT OF EASEMENT AND RIGHT OF WAY FOR ACCESS PURPOSES South San Joaquin Irrigation District Approve and authorize the Mayor to sign the Grant of Easement and Rightof-Way for Access Purposes with the South San Joaquin Irrigation District in
association with the Meadowood
Development Project and execute any
and all documents necessary to
complete the aforementioned
transaction.
ITEMS PULLED FROM CONSENT
RESOLUTION NO. 24-40
A RESOLUTION OF THE CITY
COUNCIL OF THE CITY OF RIPON
CERTIFYING THE APPOINTMENT TO
THE SAN JOAQUIN COUNTY
COMMISSION ON AGING
This resolution appoints Kate Schulenberg
to the San Joaquin County Commission on
Aging.
Mayor Zuber said there were six applicants and he interviewed all six. He said he spoke with the person who oversees the San Joaquin County Commission on Aging and learned that the Commission plays an important role in managing the State funding for Seniors, including funding for the meals at the Ripon Senior Center. Zuber said the woman he selected for the Commission will play an active role and will be responsible for communicating Ripon’s needs. Zuber said this was an educational process and that the woman who was selected is highly qualified for this position.
Motion to adopt Resolution 24-40 appointing Kate Schulenberg to the San Joaquin County Commission on Aging.
RESULT: ADOPTED AS AMENDED [UNANIMOUS]
MOVER: Daniel de Graaf, Vice Mayor
SECONDER: Michael Restuccia, Council Member
AYES: Zuber, de Graaf, Barton, Uecker, Restuccia
1.4C: JACK TONE GOLF LEASE
Sierra Golf Management, Inc Approve and authorize the Mayor to sign the Lease Agreement between the City of
Ripon and Sierra Golf Management, Inc
for the Jack Tone Golf Course.
Council Member Restuccia said he had a few concerns with the agreement as written, including the fact that the City of Ripon is not listed as an additional insured. City Administrator Werner said staff has been in contact with our insurance provider and will add the additional language to the fire and property section. 1 Packet Pg. 18
Minutes Acceptance: Minutes of Oct 8, 2024 6:00 PM (Approval of Minutes) City Council Page 8 October 8, 2024
Restuccia said section 10.4A of the agreement reads that any assignment, transfer or conveyance, either at one time or from time to time, of an interest of the Operator, except as otherwise provided herein, so that the ownership interest assigned or conveyed shall equal thirty percent (30%) of the total then outstanding ownership of Operator. He said he wanted to confirm that this means the contractor must maintain 70% ownership at all time and may only sell a maximum of 30%. Vice Mayor de Graaf confirmed.
Restuccia said Exhibit D of the agreement uses the term partner in relation to the proposed contractor and the City of Ripon and he would like that taken out because this is not a partnership but a landlord/tenant relationship. City Attorney Terpstra said it was not meant to be a legal term, and can be changed.
Restuccia asked why the agreement is regulating the price of food and beverage. Werner said that language can be eliminated.
Motion to approve and authorize the Mayor to sign the Lease Agreement between the City of Ripon and Sierra Golf Management, Inc for the Jack Tone Golf Course subject to the revisions discussed by Council including adding the City of Ripon as an additional insured, remove the term “partner” from Exhibit D and eliminate language regulating the price of food and beverage.
RESULT: ADOPTED AS AMENDED [UNANIMOUS]
MOVER: Daniel de Graaf, Vice Mayor
SECONDER: Michael Restuccia, Council Member
AYES: Zuber, de Graaf, Barton, Uecker, Restuccia
**END OF CONSENT CALENDAR**
2. PUBLIC HEARINGS
Council will take action on the following items at the conclusion of each Public Hearing.
A. SAN JOAQUIN COUNTY MULTI-SPECIES HABITAT CONSERVATION AND OPEN SPACE PLAN 2025 FEE UPDATE
RESOLUTION NO. 24-41
A RESOLUTION OF THE CITY
COUNCIL OF THE CITY OF RIPON
AMENDING THE SAN JOAQUIN
COUNTY MULTI-SPECIES HABITAT
CONSERVATION AND OPEN SPACE
PLAN (SJMSCP) DEVELOPMENT FEE
This is a public hearing to consider the
Development Fee amendment (decrease)
for the San Joaquin County Multi-Species
Habitat Conservation and Open Space Plan
(SJMSCP) for all new development
pursuant to the SJMSCP within the City of
Ripon.
Recommended Action: Adopt the
resolution amending the San Joaquin
County Multi-Species Habitat
Conservation and Open Space Plan 2025
Development Fee.
1 Packet Pg. 19
Minutes Acceptance: Minutes of Oct 8, 2024 6:00 PM (Approval of Minutes) City Council Page 9 October 8, 2024
Planning Director Zuidervaart said this is the annual public hearing to consider the Development Fee amendment decrease for the San Joaquin County Multi-Species Habitat Conservation and Open Space Plan (SJMSCP) for all new development pursuant to the SJMSCP within the City of Ripon.
Zuidervaart said the San Joaquin Council of Government (SJCOG) approved the amendment to the 2025 SJMSCP Fee. He said the fees proposed for 2025 have decreased once again from the 2024 fees.
PUBLIC HEARING OPENED
No one from the public wished to speak at this time.
PUBLIC HEARING CLOSED
Vice Mayor de Graaf said the actual program is successful and the fees going down are a good thing.
Motion to adopt Resolution 24-41 amending the San Joaquin County Multi-Species Habitat Conservation and Open Space Plan 2025 Development Fee.
RESULT: ADOPTED [UNANIMOUS]
MOVER: Daniel de Graaf, Vice Mayor
SECONDER: Michael Restuccia, Council Member
AYES: Zuber, de Graaf, Barton, Uecker, Restuccia
3. ORDINANCES
Second Reading and Adoption
A. ORDINANCE NO. 929
AN ORDINANCE OF THE CITY
COUNCIL OF THE CITY OF RIPON
AMENDING CHAPTER 8.16
"NUISANCE" OF THE RIPON
MUNICIPAL CODE
This Ordinance amends Chapter 8.16
"Nuisance" to provide a more streamlined
process to deal with weeds, rubbish, and
other property maintenance standards
within the City of Ripon.
Planning Director Zuidervaart said at the July 9, 2024 City Council meeting, City Council asked staff to review and amend the appropriate ordinances to provide for a more streamlined process for dealing with certain property maintenance standards, especially weed abatement.
Zuidervaart said staff, along with the City Attorney, reviewed all Chapters of the Ripon Municipal Code dealing with Code Enforcement and determined that the most appropriate avenue to deal with these issues of property maintenance standards would be to amend Chapter 8.16 “Nuisance” of the Ripon Municipal Code. He said the amended ordinance provides for a more streamlined and detailed method to deal with all property maintenance standards, especially weed abatement. Zuidervaart said in the proposed amendment there is a flowchart of how to maneuver through the process that will be provided to the City’s Code 1 Packet Pg. 20
Minutes Acceptance: Minutes of Oct 8, 2024 6:00 PM (Approval of Minutes) City Council Page 10 October 8, 2024
Enforcement staff to ensure efficiency in dealing with these nuisances.
Zuidervaart said the Code Enforcement Committee met on August 20, 2024 to review the proposed changes and provided additional comments to staff, which have been incorporated into the proposed amendment.
Vice Mayor de Graaf asked if this applies to homes as well. Zuidervaart said it does.
Mayor Zuber said he hopes that staff will start earlier with weed abatement instead of waiting until they are a problem. Zuidervaart said staff hopes to start the process in March.
Zuidervaart said staff had run into some difficulties because the County had not updated their records, which caused a delay in staff tracking down property owners.
Council Member Restuccia said this helps keep our town looking nice.
Motion to waive the first reading and introduce Ordinance 929 amending Chapter 8.16 “Nuisance” of the Ripon Municipal Code providing a more streamlined process to deal with weeds, rubbish, and other property maintenance standards within the City of Ripon.
RESULT: FIRST READING [UNANIMOUS] Next: 11/12/2024 6:00 PM MOVER: Michael Restuccia, Council Member
SECONDER: Gary Barton, Council Member
AYES: Zuber, de Graaf, Barton, Uecker, Restuccia
4. DISCUSSION ITEMS
A. RIPON GARDEN CLUB DONATION
Discussion/Action Accept the donation for the development of a rose garden near Stouffer Hall from
the Ripon Garden Club and authorize City
staff to assist with modifying the existing
irrigation, installing an irrigation
controller, grading and soil preparation
(Donation value: $9,800; City cost and
funding source: $10,000 from the General
Fund).
Public Works Director Pease the Ripon Garden Club is proposing to create a memorial rose garden near the front entrance of Stouffer Hall.
Pease said the Ripon Garden Club rose garden donation will enhance the front entrance to Stouffer Hall and provide an enjoyable space for residents within the park. He said the donation includes refreshing the existing camellia plants, creating a decomposed granite walking path, and adding rose beds, benches, an arbor, fence, irrigation and additional plants.
1 Packet Pg. 21
Minutes Acceptance: Minutes of Oct 8, 2024 6:00 PM (Approval of Minutes) City Council Page 11 October 8, 2024
Pease said City staff will assist with initial labor to make modifications to the existing irrigation system, add a separate irrigation controller, grade the site and prepare the soil for planting. Pease said all other installation of the amenities and planting will be performed by the Ripon Garden Club. He said the Ripon Garden Club will be responsible for all pruning and groundskeeping within the garden once established, similar to the existing butterfly garden also located at Stouffer Park. Pease said the one-time initial labor expense from the City to assist in preparing the designated area for the rose garden will cost $10,000 and be paid for through the General Fund.
Council Member Restuccia said he appreciates the offer and wanted to thank the Garden Club.
Vice Mayor de Graaf said he believes most people are unaware of the work the Garden Club does around town. His family often enjoys the Butterfly Garden.
Restuccia expressed concern about how one of the oak trees right outside Stouffer Hall is lifting the sidewalk and creating a trip hazard. Pease said staff is discussing options regarding that tree.
Council Member Barton echoed sentiments shared by Restuccia and de Graaf. He asked if the Garden Club has studied the shade pattern in the area of the proposed garden, since roses are generally a full sun plant.
Lily Cain, Ripon Garden Club, said the Garden Club has six rose master gardeners and have received input from a World Peace Rose Garden designer and are aware of the shade pattern. She said every plant has its own needs and some roses do not need full sun.
She said it has been a wonderful experience working with the City. de Graaf asked for a timeline and Cain said she would like to do it right and the Garden Club is working with the City to develop a realistic timeline.
Motion to accept the donation for the development of a rose garden near Stouffer Hall from the Ripon Garden Club and authorize City staff to assist with modifying the existing irrigation, installing an irrigation controller, grading and soil preparation.
RESULT: ADOPTED [UNANIMOUS]
MOVER: Michael Restuccia, Council Member
SECONDER: Daniel de Graaf, Vice Mayor
AYES: Zuber, de Graaf, Barton, Uecker, Restuccia
1 Packet Pg. 22
Minutes Acceptance: Minutes of Oct 8, 2024 6:00 PM (Approval of Minutes) City Council Page 12 October 8, 2024
B. STATE REQUIRED NITRATE CONTROL PROGRAM
Discussion/Action Authorize staff to proceed with joining the Local Management Zone (Pathway B)
with other permittees to work together to
reduce nitrate loading as required by the
Central Valley Regional Water Quality
Control Board, including signing the
Valley Water Collaborative Contribution
Agreement and paying the annual fee as
required by the agreement.
Public Works Director Pease said the Nitrate Control Program was approved by the Central Valley Regional Water Quality Control Board in 2018. He said the main goals include providing safe drinking water supplies, reducing nitrate impacts to groundwater, and restoring groundwater quality.
Pease said everyone who contributes nitrate to groundwater is required to comply, mainly irrigated agricultural, dairy, industrial and municipal organizations. He said the reason Ripon is a part of this program is due to the nitrate levels in the groundwater surrounding the wastewater treatment plant. He said the Program includes the entire Central Valley, from Shasta County down to Kern County. He said the region is split into sub-basins identified as either Priority 1 or Priority 2 with Ripon being a Priority 2. Pease said there are two pathway options in order to be compliant.
Pease said the sub-basins were prioritized based on the level of nitrate concentration throughout the Central Valley. He said the levels were determined through the CV-Salts program which mapped them in 2016. He said Ripon falls into the Eastern San Joaquin sub-basin which is a priority 2. Priority 1 sub-basins began this process in 2021, and requirements are the same for Priority 1 permittees and Priority 2 permittees although those in Priority 2 have slightly less of a nitrate contamination problem to deal with.
Pease said the City received the Notice to Comply in December of 2023 and were given two options: Pathway A, which is an individual permittee approach that requires immediate compliance with the nitrate groundwater standard or Pathway B, which is a collaborative effort approach where permittees can form a Local Management Zone with other permittees within the sub-basin. Pease said the decision must be made by the end of this year.
Pease described Pathway A and said staff worked with Stantec who is very familiar with the City’s wastewater treatment plant and assists with our quarterly and annual reports.
He said based on these discussions, staff anticipates the Water Board would reject a proposal for a Pathway A approach based on the current nitrate levels in the groundwater below the wastewater treatment plant. He said this would require us to update our treatment plant processes and current permit with the Water Board. 1 Packet Pg. 23
Minutes Acceptance: Minutes of Oct 8, 2024 6:00 PM (Approval of Minutes) City Council Page 13 October 8, 2024
Pease said there were 27 Priority 1 permittees who applied for a Pathway A approach and only four were approved by the Water Board.
Pease said Pathway B allows a collaborative approach to form a Local Management Zone, allows for more time to reduce and eliminate nitrate contamination within the subbasin and provides cost sharing among all permittee participants joining the Local Management Zone.
Pease described the Pathway B deadlines including a Preliminary Management Zone Proposal due December 28, 2024 and Management Zone Implementation Plan due in December 2026.
Pease described the Preliminary Management Zone Proposal and Early Action Plan including an initial assessment of nitrate conditions in groundwater, identifying impacted public water supplies/domestic wells, identifying existing nitrate management practices, providing education and free well testing and providing free bottled water to those with nitrate above acceptable levels.
Pease described the Final Management Zone Proposal and Management Zone Implementation Plan saying once approved by the Water Board, implementation will begin in December 2026. He said this is a more comprehensive plan detailing the characterization of nitrates in the groundwater. He said this provides a work plan for emergency and long-term drinking water solutions, a nitrate reduction program and aquifer restoration program, and a detailed monitoring plan.
Pease said the cost sharing brings fees to a manageable number over the next couple of years, but the real question will come into play with the development of the plans and determining what modifications will need to be made to our practices at the City wastewater treatment plant and when these practices will need to be implemented. Pease said if, or when, we do meet the nitrate compliance standards for our discharge we would no longer be required to participate in the program. He said staff’s recommendation is to move forward with Pathway B, join the Local Management Zone, sign the agreement with Valley Water Collaborative and pay the annual fee of $2,500.
Mayor Zuber asked for confirmation that our share of the fee is $2,500. Pease confirmed this.
Vice Mayor de Graaf asked how the Central Valley Regional Water Quality Control Board is structured regarding decision-making. Pease said this is his biggest worry and staff will continue to update Council.
Council Member Barton asked if the eventual connection to South San Joaquin Irrigation District will help mitigate some of the concern because the water received will be lower in nitrates. Pease said it might be part of the solution but as long as we are contributing with the wastewater plant, the City will be part of the plan. 1 Packet Pg. 24
Minutes Acceptance: Minutes of Oct 8, 2024 6:00 PM (Approval of Minutes) City Council Page 14 October 8, 2024
de Graaf asked if there is an option to leave the Program if it does not work out. City Attorney Terpstra said the City can leave the Program, but the City would have to immediately comply with the Pathway A requirements.
Motion to authorize staff to proceed with joining the Local Management Zone (Pathway B) with other permittees to work together to reduce nitrate loading as required by the Central Valley Regional Water Quality Control Board, including signing the Valley Water Collaborative Contribution Agreement and paying the annual fee as required by the agreement.
RESULT: ADOPTED [UNANIMOUS]
MOVER: Gary Barton, Council Member
SECONDER: Daniel de Graaf, Vice Mayor
AYES: Zuber, de Graaf, Barton, Uecker, Restuccia
REPORTS
Department Heads:
Chief Sauer said there is an Area of Responsibility (AOR) meeting for Area 4 at 7:00 PM in the Emergency Operations Center November 6, 2024.
Planning Director Zuidervaart said there is Planning Commission meeting on Monday, October 14, 2024 to take care of some housekeeping items and review an application for a small RV storage facility project.
Public Works Director Pease said September water usage was down 12% from 2013 numbers and up 5% from last year’s number. He said the Water Conservation Coordinator made 97 contacts of which 38 for excessive runoff and 43 for wrong day/wrong time violations.
Pease said the Annual Brush Pick-Up Program starts October 15 and will run through January 7.
City Council:
Council Member Barton said he wanted to thank the Garden Club for their donation.
Barton said he appreciates the attendance of the newest member of the San Joaquin County Commission on Aging.
Barton said he wanted to encourage everyone to vote in the upcoming election. He believes our freedoms and liberties are on the ballot this year.
Council Member Restuccia said he met with Kevin Lincoln and the speaker of the house, Mike Johnson, who traveled 270 plus cities, and said both of them are encouraged by what they are seeing and hearing.
Vice Mayor de Graaf thanked everyone for attending and wanted to remind the community that Main Street Day is October 19, 2024.
1 Packet Pg. 25
Minutes Acceptance: Minutes of Oct 8, 2024 6:00 PM (Approval of Minutes) City Council Page 15 October 8, 2024
de Graaf said he participated in the Community garage sale and said it was a success for him.
There being no further business, the meeting was adjourned at 6:50 PM. (Signed) Leo Zuber
Mayor
ATTEST:
(Signed) Lisa Roos
City Clerk
1 Packet Pg. 26
Minutes Acceptance: Minutes of Oct 8, 2024 6:00 PM (Approval of Minutes)
1.1.A.a
Packet Pg. 27
Attachment: 2024 08 advance (4444 : State of California) State Controller's Office
Remittance AdviceHighway Users Tax CitiesClaim Schedule: 2400066 and 2400066AIssue Date: October 2, 2024Fiscal Year: 2024-2025Collection Period: August 24, 2024 - September 23, 2024Description: Streets and Highways Code sections 2103, 2105, 2106, 2107 and 2107.5.For assistance, please contact Kae Saeteurn at 916-252-6221 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 15,988 $14,927.31 $9,391.51 $6,483.96 $12,865.26 $0.00 $0.00 $43,668.04 $0.00 $43,668.04 $130,486.23
1.1.A.b
Packet Pg. 28
Attachment: fy2425_09hwycityra (4444 : State of California) State Controller's Office
Remittance Advice
Road Maintenance and Rehabilitation Account (RMRA) - Cities Claim Schedule: 2400084 and 2400084A
Issue Date: October 22, 2024
Fiscal Year: 2024-2025
Collection Period: September 01, 2024 - September 30, 2024 Description: Streets & Highways Code section 2032(h)(2), Road Maintenance and Rehabilitation Account allocation to cities.
For assistance, please contact John Bodolay at 916-323-2154 or at [email protected].
City Population Payment Amount
Eligibility Withheld
Amount Total Year To Date
Ripon City Treasurer 15,988 $36,556.14 $0.00 $36,556.14 $72,663.69 1 of 1
1.1.A.c
Packet Pg. 29
Attachment: rmra_cities_remit_2425_oct24 (4444 : State of California)
1.1.B.a
Packet Pg. 30
Attachment: CCATT (4449 : CCATT Holdings)
1.1.C.a
Packet Pg. 31
Attachment: Gilton (4450 : Gilton Solid Waste Management, Inc.)
1.1.C.a
Packet Pg. 32
Attachment: Gilton (4450 : Gilton Solid Waste Management, 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 # 52667
DATE 10/01/2024
DUE DATE 10/31/2024
TERMS Net 30
PROJECT
South County Water Project
3139 - Ripon Water Lines
PERIOD DESCRIPTION QTY RATE AMOUNT
Principal 3.25 225.00 731.25
Senior
Environmental
Planner
1 180.00 180.00
WP and
Graphics
5 125.00 625.00
Services through the invoice date. Thank you. We
appreciate your business. Continued preparation
and public review of the California Environmental
Quality Act (CEQA) document.
BALANCE DUE $1,536.25
1.2.A.a
Packet Pg. 33
Attachment: Invoice 52667_BaseCamp Environmental, Inc (4438 : BaseCamp Environmental, 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 # 52691
DATE 11/01/2024
DUE DATE 11/30/2024
TERMS Net 30
PROJECT
South County Water Project
Ripon Water Lines
PERIOD DESCRIPTION QTY RATE AMOUNT
Principal 0.75 225.00 168.75
WP and
Graphics
10 125.00 1,250.00
Services through the invoice date. Thank you. We
appreciate your business. Continued preparation
of California Environmental Quality Act (CEQA)
and National Environmental Policy Act (NEPA)
documents.
BALANCE DUE $1,418.75
1.2.A.b
Packet Pg. 34
Attachment: Invoice 52691_BaseCamp Environmental, Inc_ (4438 : BaseCamp Environmental, Inc.) BaseCamp Environmental, Inc.
802 West Lodi Avenue
Lodi, CA 95240
209-224-8213
[email protected]
INVOICE
BILL TO
3146 - Ripon Hoff and
Colony
259 N Wilma Ave.
Ripon, CA 95366
INVOICE # 52336
DATE 11/30/2023
DUE DATE 12/30/2023
TERMS Net 30
PROJECT
Hoff and Colony
PERIOD DESCRIPTION QTY RATE AMOUNT
11/30/2023 Principal 1 225.00 225.00
11/30/2023 WP and
Graphics
4 125.00 500.00
Services through the invoice date. Thank you. We
appreciate your business.
Services: Finalize letter regarding planned
development at Colony and Hoff
BALANCE DUE $725.00
There was no original contract this will be a plain invoice Ken Zuidervaart
10/29/2024
1.2.A.c
Packet Pg. 35
Attachment: Invoice 52336_BaseCamp Environmental, Inc. (4438 : BaseCamp Environmental, Inc.)
SAN JOAQUIN REGIONAL
TRANSIT DISTRICT
421 E Weber Avenue Invoice Date: 10/16/24
Stockton, CA 95202 Terms: Due upon receipt
Phone (209) 948-5566 Federal ID#: 94-1563999
To: CITY OF RIPON
ATTN: CARLA RODRIGUEZ
259 N. WILMA AVE.,
RIPON, CA 95366
Trans Date Quantity Unit Cost Amount
9/30/2024 SEPTEMBER 2024 33.58 65.50 2,199.49
TAX 0.00
Total Due 2,199.49
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- - - - - - - - - - - - -- - - - - - - - - - - - - - - Invoice Number: AR115124
Please make checks payable to: Customer Number: C01524
Terms: Due upon receipt
SAN JOAQUIN RTD Total Amount Due $ 2,199.49
421 E Weber Avenue
Stockton, CA 95202
Total Payment $ ____________________
INVOICE
Invoice Number: AR115124
Customer Number: C01524
Description
PLEASE RETURN THIS PORTION WITH YOUR PAYMENT
1.2.B.a
Packet Pg. 36
Attachment: Invoice AR115124_SJRTD (4440 : SJRTD)
CONTRACTOR: American Pavement Systems
PROJECT: South of Main Street Resurfacing Project
PROJECT DESCRIPTION:
INVOICE NO: 4
DATE: 10/31/2024
ORIGINAL CONTRACT AMOUNT: $1,576,800.00 PREVIOUSLY BILLED AMOUNT: $1,678,926.79 LESS RETENTION: $83,946.36
APPROVED CONTRACT CHANGES: $337,976.83 PREVIOUSLY PAID AMOUNT: $1,594,980.43 CURRENT INVOICED AMOUNT: $132,825.00
LESS RETENTION: $6,641.25
TOTAL CONTRACT AMOUNT: $1,914,776.83 CURRENT AMOUNT DUE: $126,183.75 TOTAL BILLED TO DATE (INCL CURRENT INVOICE) $1,811,751.79 LESS RETENTION: $90,587.61
TOTAL PAID TO DATE: $1,721,164.18
INVOICE SUMMARY
Remaining Contract Amount: $103,025.04
Approx. % Complete: 95%
Removal of 2” of asphalt concrete on Linda Avenue. Removal of 6” of asphalt concrete and replacement with 4” of aggregate base on 3rd Street.
INVOICE SUMMARY
The project includes the resurfacing of various streets near Vera Avenue, Fourth Street, 7th Street, and Robert Avenue. The project spans approximately 7.7 center line miles and covers 162,500 square yards of asphalt which will be resurfaced through various combinations of asphalt rubber cape seals, class II slurry seals and micro seals. Also included are dig out and repair sections, striping removal and restoration, and concrete work.
CONTRACT INFORMATION BILLING INFORMATION
1.2.C.a
Packet Pg. 37
Attachment: Invoice 4_American Pavement Systems (4442 : American Pavement Systems, Inc.) Invoice
Invoice Date: 10/28/2024
Invoice #: 6222
Bill To:
City of Ripon
Kevin Werner
259 N. Wilma Avenue
Ripon, CA 95366
Adams Ashby Group, Inc.
1000 Lincoln Road
Suite H-212
Yuba City, CA 95991
Service Period
September 2024
Due Date: 11/27/2024
Acct No.
Project:
Senior Center Rehabilitation Project
Total
Balance Due
Payments/Credits
Thank you!
Description Hours/Qty Rate Amount
Labor Compliance services for Senior Center
Project (monthly flat rate)
2,500.00 2,500.00
$2,500.00
$2,500.00
$0.00
1.2.D.a
Packet Pg. 38
Attachment: Invoice 6222_Adams Ashby Group, Inc (4447 : Adams Ashby Group, Inc.) Invoice
Date
10/25/2024
Invoice #
392
Bill To
City of Ripon - General
Kevin Werner
259 N. Wilma Avenue
Ripon, CA 95366
Law Office of Thomas H. Terpstra
P.O. Box 446
Ripon, CA 95366
Tel: (209) 483-1387
Email: [email protected]
Matter #
1084-003
Total
Date Attorney Description Rate Hours Amount
9/27/2024 THT Work on audit letter. 1.25 325.00 406.25
Review and make notes on County proposal to
approve manufactured/mobile home parks.
9/27/2024 THT 325.00 650.00 2
9/30/2024 THT Work on audit letter, review prior drafts. 1 325.00 325.00 Discuss contract for public works department with
James Pease.
9/30/2024 THT 325.00 406.25 1.25
Numerous calls and emails regarding mobile part
ordinance, work on comment letter and follow-up
with Manteca on same.
9/30/2024 THT 325.00 1,381.25 4.25
Further research on the ordinance, discuss with city
and county representatives.
10/1/2024 THT 325.00 975.00 3
Review notice of preparation for the Salida
Community Plam, discuss with client and review
references.
10/2/2024 THT 325.00 406.25 1.25
Review and discuss SSJID agreement, calls emails to
and from client regarding Jolley telephone call, calls
and emails regarding CEQA proposed exemption.
10/3/2024 THT 325.00 1,137.50 3.5
Further work on County ordinance, review case law
on exemption for projects with no impact, review and
discuss eminent domain matter with client.
10/4/2024 THT 325.00 568.75 1.75
Call to client to discuss agenda items, follow-up on
same.
10/7/2024 THT 325.00 487.50 1.5
Prepare for, attend city Council, closed session,
numerous calls and emails regarding same.
10/8/2024 THT 325.00 1,868.75 5.75
10/9/2024 THT Review final audit letter disclosures. 0.75 325.00 243.75 Review new hope mobile home regulations, discuss
with client and work on letter.
10/11/2024 THT 325.00 812.50 2.5
Review County ordinance on mobile home parks,
work with client on response to same, conference
with County planning, confer with colleagues in land
use law in San Joaquin County and Sacramento
regarding mobile home regulations, ability to remove
based on nuisance considerations.
10/14/2024 THT 325.00 1,543.75 4.75
1.2.E.a
Packet Pg. 39
Attachment: Terpstra Invoices (4451 : Law Office of Thomas H. Terpstra) Invoice
Date
10/25/2024
Invoice #
392
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
Further work on opposition letter regarding mobile
home regulations, confer with client regarding to
well zone for mobile home parks.
10/15/2024 THT 325.00 893.75 2.75
Review and analyze DA regulations and
requirements for recordation, research ability to
retain DA standards past initial term of agreement.
10/16/2024 THT 325.00 406.25 1.25
Research development agreement carryover
obligations beyond expiration date.
10/23/2024 THT 325.00 812.50 2.5
Review responses to landowner and refine same;
research and discuss bidding issue, bid dispute and
related issues.
10/24/2024 THT 325.00 812.50 2.5
Meet with and discuss personnel matter, several calls
to and from applicant’s attorney re implementation
agreement, calls to and from developer’s attorney.
10/25/2024 THT 325.00 812.50 2.5
$14,950.00
1.2.E.a
Packet Pg. 40
Attachment: Terpstra Invoices (4451 : Law Office of Thomas H. Terpstra) Invoice
Date
10/25/2024
Invoice #
398
Bill To
City of Ripon - Golf Course Ext
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 #
1084-400
Total
Date Attorney Description Rate Hours Amount
9/27/2024 THT Final revision, confer with client. 325.00 1.5 487.50 $487.50
1.2.E.a
Packet Pg. 41
Attachment: Terpstra Invoices (4451 : Law Office of Thomas H. Terpstra) Invoice
Date
10/25/2024
Invoice #
396
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
Telephone calls to and from Watermen re
implementation agreement details.
10/25/2024 THT 425.00 0.75 318.75
$318.75
1.2.E.a
Packet Pg. 42
Attachment: Terpstra Invoices (4451 : Law Office of Thomas H. Terpstra)
1.2.F.a
Packet Pg. 43
Attachment: Price Paige Invoice 34255 (4452 : Price Paige & Company)
1.2.G.a
Packet Pg. 44
Attachment: SSJGSA (4453 : South San Joaquin Groundwater Sustainability Agency)
1.2.G.a
Packet Pg. 45
Attachment: SSJGSA (4453 : South San Joaquin Groundwater Sustainability Agency)
1.2.H.a
Packet Pg. 46
Attachment: Triple M Invoice 2024-21 (4456 : Triple M Enterprise, Inc.)
1.2.I.a
Packet Pg. 47
Attachment: Invoice 30756_WGR (4458 : WGR Southwest, Inc.)
GENERAL
ENGINEERING
CONTRACTOR
ALLEN A. WAGGONER CONSTRUCTION, INC.
STATE OF
CALIFORNIA
CONTRACTORS
LICENSE #605336
DATE: OCTOBER 28, 2024CITY OF RIPON
259 N. WILMA AVERIPON, CA 95366
PROJECT RIPON WATER SERVICE REPAIR W/NEW MAIN
RIPON, CA
AAW JOB
# 24-65 3
INVOICE #3051
PERIOD TO:
INVOICE
10-01-24 TO 11-30-24
Original Scheduled ValueChange Orders to Date
New Scheduled Value
Total Earned to DateLess Retainage_1 0_%Total Earned Less Retainage Less Previous Billed
Current Amount Due This Invoice
219,961.00
0.00 219,961.00219,961.00
219,961.00
0.00 $ 219,961.00
Change Orders to Date
Previous Change Orders
Current Change Orders
Net Change Orders
0.000.000.00
1012 S. ACACIA AVE. RIPON, CA 95366 (209) 599-8788 FAX (209) 599-8792
1.2.J.a
Packet Pg. 48
Attachment: Invoice 3051_Allen A Waggoner Construction, Inc (4460 : Allen A. Waggoner Construction, Inc.) PROJECT: RIPON WATER SERVICE REPAIR W/NEW MAIN
RIPON, CA
AAW JOB # 24-653
iNVOICE #3051
PERIOD TO: 10-01-24 TO 11-30-24
WATER SERVICE
1 8” PCV C-900 WATER LINE
2 6” FIRE HYDRANT W/GATE VALVE
3 REPLACE WATER SERVICES
ADDITIONAL ITEMS
1 FIRE HYDRANT
2 REMOVE SSJID IRRIGATION LINE
CONTRACT TOTALS
89,470.00 0.00 89,470.00
17,662.00 0.00 17,662.00
90,246.00
197,378.00
BID CONTRACT PREVIOUS CURRENT PERCENT TOTAL BALANCE
ITEM DESCRIPTION AMOUNT BILLING BILLING COMPLETE WORK TO DATE TO FINISH
0.00 90,246.00
100%
100%
100%
0.00 197,378.00
89,470.00
17,662.00
90,246.00
0.00 0.00
0.00 17,662.00 0.00 17,662.00
100% 197,378.00
100%
0.00 0.00
0.00 17,662.00
4,921.00 0.00 4,921.00 100% 4,921.00
22,583.00 0.00 22,583.00 100% 22,583.00 0.00
CONTRACT PREVIOUS CURRENT PERCENT TOTAL BALANCE
AMOUNT BILLING BILLING COMPLETE WORK TO DATE TO FINISH
219,961.00 0.00 219,961.00 100% 219,961.00 0.00
1.2.J.a
Packet Pg. 49
Attachment: Invoice 3051_Allen A Waggoner Construction, Inc (4460 : Allen A. Waggoner Construction,
REVISION I Ripon Water Service Replacement WINew Main fromBid Date:10108!2024 Allen A. Waggoner Construction. Inc. DIR #1 0000041 27 1012 South Acacia Avenue, Ripon, CA 95366
Quote Number: 3846.03 (209) 599-8788 Fax: (209) 599-8792 License: 605336 Type: GENERAL ENGINEERING
City Of Ripon
Item Description Quantity Unit Unit Price Total Price
WI Water Service Replacement WlNew Main
01 8” PVC C-900 Water Line 460.00 LF 194.50 89,470.0002 6” Fire Hydrant W/Gate Valve 1 .00 EA 17,662.00 17,662.0003 Replace Water Services WINew Main 13.00 EA 6,942.00 90,246.00 / 04 Compaction Testing Fees By City Of 1.00 LS 0.00 0.00 Ripon _______________ Total: 197,378.00
W2 Additional Items
01 6” Fire Hydrant W/Gate Valve 1.00 EA 17,662.00 17,662.0002 Remove SSJID Irrigation Line - Extra 1 .00 EA 4,921.00 4,921.00 Work _________________ Total: 22,583.00
Total For Water Service Replacement W/New 197,378.00
Main
Total For Additional Items 22,583.00
Total: 219,961.00
Locked Bid-Item
Zero Total Price
11/05/2024 4:35pm
Estimator: Ben Pluhar
~ Generated by a SharpeSofi Product
1.2.J.a
Packet Pg. 50
Attachment: Invoice 3051_Allen A Waggoner Construction, Inc (4460 : Allen A. Waggoner Construction, Inc.) Invoice
Date
11/4/2024
Invoice #
701774
Bill To
City of Ripon
259 N. Wilma Ave.
Ripon, CA 95366
Ship To
City of Ripon - Planning
259 N. Wilma Ave.
Ripon, CA 95366
P.O. Number Terms
Net 30
Rep
RK
Total
Subtotal
Sales Tax (0.0%)
P.O. Box 4779
Modesto, CA 95352
209-578-5580
www.calcad.com
Item Description Qty Cost Total
DashGIS MAR DashGIS© Maintenance Activity Reporter Extension • Allows entering of concluded maintenance activities for tracking and predictive purposes
• Work Orders for regularly Scheduled Maintenance activities not included • Edits made through GIS interface by selecting the feature requiring editing • Designated personnel can edit maintenance interval, class, as needed • Edits can be made in the office or in the field through any device with connection to the GIS site through browser by District-designated personnel 8,000.00 8,000.00
DashGIS MAR Setup DashGIS© Maintenance Activity Reporter Extension Setup per Infrastructure type • Work with District Staff to define Activity Reports
• i.e. Assets past maintenance intervals, activities completed within a specified date range – 30, 60, 90 days
• Assist District in defining Maintenance Frequency to apply to Assets • Define District Maintenance Activity Types
1 3,000.00 3,000.00
$11,000.00
$11,000.00
$0.00
This work updates the City GIS software to allow for specific maintenance activities to be created. The work also includes adding the water valve exercising activity into the City GIS system.
James Pease
11/07/2024
1.2.K.a
Packet Pg. 51
Attachment: California CAD Solutions - Invoice (4462 : California CAD Solutions, Inc.) City Council
259 N. Wilma Avenue
Ripon, CA 95366
MEMO
To: Honorable City Council
From: Lisa Roos, City Clerk & Finance Director
Date: 11/12/2024
Subject: Registrar of Voters - permanent drop box installation RECOMMENDED ACTION:
Approve and authorize the Mayor to sign the First Amendment of the License Agreement with the San Joaquin County Registrar of Voters to include the right to access and use City property for the operation and maintenance of a surveillance camera system near the permanent ballot drop box outside City Hall.
BACKGROUND:
In February 2024, the City Council entered into a License Agreement with the San Joaquin County Registrar of Voters (ROV) to have a permanent ballot drop box installed outside of Ripon’s City Hall. The ballot drop box is unlocked and available for the public to drop ballots off 24 hours a day for 30 days prior to an election. The term of this agreement is 5 years.
This drop box was first used for the March 5, 2024 Primary Election. During that election period a mobile video security surveillance system was parked in the parking lot to provide surveillance of the ballot box.
After the election was completed, the mobile video security surveillance system was removed and the drop box locked by ROV staff.
DISCUSSION/ANALYSIS:
The ROV has requested the City of Ripon amend the License Agreement to include the right to access and use City property for the operation and maintenance of video surveillance camera equipment to monitor public activity near the ballot drop box.
This equipment is to be installed on a light pole in the City Hall parking lot with a clear line of sight to the ballot drop box. The equipment will be installed any time within the 2-week period preceding the 30-day election period when the ballot drop box is unlocked for the public’s use
1.4.A
Packet Pg. 52
and will be removed within 2-weeks after the 30-day election period concludes.
Attached is the First Amendment of License Agreement 2023-022 and the Original Lease Agreement, for reference.
FISCAL IMPACT:
There is no fiscal impact to the City of Ripon. All costs to install the cameras and continue to maintain the ballot box will be paid for by the ROV.
Attachments:
1. 2023-022 First Amendment_City of Ripon License Agreement
2. Original License Agreement with ROV 2024.02
1.4.A
Packet Pg. 53
FIRST AMENDMENT OF LICENSE AGREEMENT 2023-022
City of Ripon
License Agreement
February 13, 2024– February 13, 2029
THIS FIRST AMENDMENT OF LICENSE AGREEMENT 2023-022 is hereby made and entered into this day _______________, 2024, by and between the COUNTY OF SAN JOAQUIN, a political subdivision of the State of California, hereinafter referred to as “County” and CITY OF RIPON, hereinafter referred to as “Licensor.” County and Licensor may sometimes hereinafter be referred to jointly as “Parties.”
WITNESSETH
WHEREAS, the Parties hereto entered into License Agreement 2023-022 on the 13th day of February, 2024, whereby the Licensor grants to County, and its agents and contractors, the right to access and use a portion of Licensor’s property for the operation and maintenance of an Official Ballot Drop Box.
WHEREAS, the Parties hereto now desire to amend said Agreement to include the right to access and use a portion of the Licensor’s property for the operation and maintenance of video surveillance camera equipment, and to include Exhibit D.
NOW, THEREFORE, it is mutually agreed by and before the Parties hereto as follows:
Section 2 is amended to read:
2. LICENSE AREA
Licensor grants to County, and its agents and contractors, the right to access and use a portion of that/those certain property(ies), described on Exhibit A and shown on Exhibit B for the location of the voting ballot dropbox (hereinafter referred to as the “Drop Box License Area”) and further described on Exhibit D hereto (hereinafter referred to as the “Surveillance Camera License Area”)(collectively referred herein as “License Area”) for which exhibits are attached hereto and by reference made a part hereof, together with non-exclusive, in common use of driveways for vehicle ingress and egress, pedestrian walkways, other facilities, and common areas appurtenant to the License Area. Licensor represents and warrants that the License Area is free and clear of easements, including utility easements that would impede the County’s use of the License Area, as set forth below. The Parties agree that the License Area may be modified by County pursuant to the terms herein. If, for example, the License Area includes multiple properties, the County may reduce the number of properties within the License Areas, pursuant to Clauses 6 and 20, below.
First Amendment_City of Ripon License Agreement
1.4.A.a
Packet Pg. 54
Attachment: 2023-022 First Amendment_City of Ripon License Agreement (4435 : Registrar of Voters - permanent drop box installation) Section 3.a. is amended to read:
3. COUNTY AND PUBLIC USE
a. County’s use of the License Area shall be limited to installing, operating, and maintaining an Official Ballot Drop Box on the License Area and the surveillance camera equipment described in Exhibit D.
County shall not use the License Area or any portion thereof for any illegal or unlawful purpose and will not cause or permit a nuisance to be created or maintained therein.
Section 9 is amended to read:
9. ALTERATIONS
County may make improvements and changes, at the County’s expense, in and to the License Area, including, but not limited to changes described in Exhibit C and Exhibit D, attached hereto, and those deemed necessary or appropriate by the County in its discretion, subject to advance written permission from Licensor. It is agreed that any such improvements attached to or placed upon the License Area by County shall be considered as personal property of County, who shall have the right, but not the obligation, to remove same. County agrees that the License Area shall be left in as good condition as when received, reasonable wear and tear excepted.
Section 10.b. is amended to read:
10. OWNERSHIP OF IMPROVEMENTS
b. The County Improvements to be installed on the License Area shall include the Official Ballot Drop Box as specified in the included Exhibit C and the surveillance camera equipment described in Exhibit D.
The County shall be responsible for all costs incurred in the installation of the County Improvements.
The County shall coordinate the installation of the County Improvements with the Licensor.
Section 12 is amended to read:
12. VIDEO SECURITY SURVEILLANCE SYSTEM
Licensor hereby acknowledges that County intends to provide video security surveillance of the License Area with camera equipment described in Exhibit D located in the License Area to monitor public activity and that video surveillance activity will be limited to the License Area, unless otherwise expressly agreed in writing by the Licensor. Licensor may have access to any video security surveillance footage recorded and stored by County in accordance with State law, such as the California Public Records Act, subject to any processes mandated therein.
If feasible, the County shall have access to any video security surveillance footage recorded and stored by Licensor.
Section 29 is amended to read:
29. ATTACHMENTS TO LICENSE
This License includes the following, which are attached hereto and made a part hereof:
I. EXHIBITS
Exhibit A – License Area Description
Exhibit B – Location Map
First Amendment_City of Ripon License Agreement
1.4.A.a
Packet Pg. 55
Attachment: 2023-022 First Amendment_City of Ripon License Agreement (4435 : Registrar of Voters - permanent drop box installation) Exhibit C – Official Ballot Drop Box Specifications
Exhibit D – Surveillance Camera License Area Description and Specifications Exhibit D, attached hereto, is added and by reference made a part hereof, as of the date of this First Amendment.
In all other respects except as herein amended, License Agreement 2023-022 dated February 13, 2024 shall remain unchanged. Except as otherwise expressly set forth herein, all other terms and conditions contained in License Agreement 2023-022, are incorporated by this reference as if fully set forth herein and shall remain in full force and effect as amended herein.
IN WITNESS WHEREOF, the Parties have executed this First Amendment on the date first written above:
COUNTY OF SAN JOAQUIN, a political
subdivision of the State of California LICENSOR
By: __________________________________ By: _____________________________ OLIVIA HALE, Registrar of Voters Signature, Authorized Agent San Joaquin County, State of California
Title: ____________________________
APPROVED AS TO FORM:
OFFICE OF COUNTY COUNSEL
SAN JOAQUIN COUNTY, CALIFORNIA
By: _____________________________
Print Name
By: __________________________________
Deputy County Counsel
First Amendment_City of Ripon License Agreement
1.4.A.a
Packet Pg. 56
Attachment: 2023-022 First Amendment_City of Ripon License Agreement (4435 : Registrar of Voters - permanent drop box installation)
EXHIBIT D
SURVEILLANCE CAMERA LICENSE AREA DESCRIPTION
The License Area includes the location of the temporary video camera surveillance equipment as shown below, which will be located on existing light pole closest to the building on the curbside adjacent from the ballot box location. The County will utilize and operate the camera surveillance equipment shown in the below image during an election period. The mounted surveillance equipment will be installed any time within the 2-weeks period preceding the 30-day election period and will be removed within 2-weeks after the 30-day election period concludes.
First Amendment_City of Ripon License Agreement
1.4.A.a
Packet Pg. 57
Attachment: 2023-022 First Amendment_City of Ripon License Agreement (4435 : Registrar of Voters - permanent drop box installation) Installation includes:
The 4K Solstice Camera for surveillance will be installed, including the camera, solar panel, mounting hardware, power supply, cables, and tools. The mounting bracket attached securely.
No holes are drilled at any point. The power and data cables from the camera is secured with cable ties along poles or posts to prevent sagging. Finalizing the installation by tidying up the site and securing loose cables.
First Amendment_City of Ripon License Agreement
1.4.A.a
Packet Pg. 58
Attachment: 2023-022 First Amendment_City of Ripon License Agreement (4435 : Registrar of Voters - permanent drop box installation) Original License Agreement with ROV 2024.02
1.4.A.b
Packet Pg. 59
Attachment: Original License Agreement with ROV 2024.02 (4435 : Registrar of Voters - permanent drop box installation) Original License Agreement with ROV 2024.02
1.4.A.b
Packet Pg. 60
Attachment: Original License Agreement with ROV 2024.02 (4435 : Registrar of Voters - permanent drop box installation) Original License Agreement with ROV 2024.02
1.4.A.b
Packet Pg. 61
Attachment: Original License Agreement with ROV 2024.02 (4435 : Registrar of Voters - permanent drop box installation) Original License Agreement with ROV 2024.02
1.4.A.b
Packet Pg. 62
Attachment: Original License Agreement with ROV 2024.02 (4435 : Registrar of Voters - permanent drop box installation) Original License Agreement with ROV 2024.02
1.4.A.b
Packet Pg. 63
Attachment: Original License Agreement with ROV 2024.02 (4435 : Registrar of Voters - permanent drop box installation) Original License Agreement with ROV 2024.02
1.4.A.b
Packet Pg. 64
Attachment: Original License Agreement with ROV 2024.02 (4435 : Registrar of Voters - permanent drop box installation) Original License Agreement with ROV 2024.02
1.4.A.b
Packet Pg. 65
Attachment: Original License Agreement with ROV 2024.02 (4435 : Registrar of Voters - permanent drop box installation) Original License Agreement with ROV 2024.02
1.4.A.b
Packet Pg. 66
Attachment: Original License Agreement with ROV 2024.02 (4435 : Registrar of Voters - permanent drop box installation) Original License Agreement with ROV 2024.02
1.4.A.b
Packet Pg. 67
Attachment: Original License Agreement with ROV 2024.02 (4435 : Registrar of Voters - permanent drop box installation) Original License Agreement with ROV 2024.02
1.4.A.b
Packet Pg. 68
Attachment: Original License Agreement with ROV 2024.02 (4435 : Registrar of Voters - permanent drop box installation) Original License Agreement with ROV 2024.02
1.4.A.b
Packet Pg. 69
Attachment: Original License Agreement with ROV 2024.02 (4435 : Registrar of Voters - permanent drop box installation) Original License Agreement with ROV 2024.02
1.4.A.b
Packet Pg. 70
Attachment: Original License Agreement with ROV 2024.02 (4435 : Registrar of Voters - permanent drop box installation) City Council
259 N. Wilma Avenue
Ripon, CA 95366
MEMO
To: Honorable City Council
From: Kevin Werner, City Administrator
Date: 11/12/2024
Subject: Measure K Renewal Cooperative Agreement (C-24-003_Amd 1)
RECOMMENDATION
Approve and authorize the Mayor to sign the First Amendment to the Measure K Renewal Cooperative Agreement (C-24-003 A1) that increases the Blossom Express operations budget to $500,779 and the Measure K Renewal Transit funding to $214,762.48 over a four-year period from July 1, 2023 through June 30, 2027.
BACKGROUND
The City of Ripon operates the Blossom Express transit service. The Blossom Express operates 2 days a week for 5 hours each day providing stops near Bethany Home, downtown Ripon, Kaiser Hospital in Modesto and the Vintage Faire Mall.
The City of Ripon provides the staffing to coordinate the service, manage the funding, and maintain the bus fleet. The City contracts with San Joaquin Regional Transit District (RTD) to provide a driver for the bus. The following table summarizes the annual operating expenses over the last 5 years:
2020-21 2021-22 2022-23 2023-24 2024-25 (budg)
Salaries &
Wages
12,862 10,589 12,126 10,392 13,971
Operating
Expenses
12,951 15,463 18,952 34,417 36,860
RTD Driver 12,899 15,162 18,310 27,280 34,000
Overhead 6,604 7,394 8,663 12,452 19,058
Total 45,316 48,607 58,052 84,540 103,890 1
1. Does not include the budgeted expense for the Short Range Transit Plan.
Over this 5-year period, the operating expenses of the Blossom Express transit service have increased from $45,316 to $103,890 (229%). The largest increase is related to the RTD contract
1.4.B
Packet Pg. 71
to provide a bus driver. These costs have increased from $12,899 to $34,000 (263%) over the 5- year period while there has been no change to the operating hours.
As part of the funding of the Blossom Express transit service, the City receives Measure K Renewal Transit funds. In order to receive these funds, the City must have a Cooperative Agreement between the City of Ripon and San Joaquin Council of Governments that defines the budget and eligible reimbursement.
DISCUSSION
The current Measure K Renewal Cooperative Agreement covers the transit service period from July 2023 to June 2027. The total budget for this four-year period was $322,829 of which, the Measure K Renewal Transit funds budget reimbursement to the City of Ripon was $227,529 (70% of the budget).
Since the approval the original Agreement, (1) the City is now projecting an increase in operating expenses from $227,529 to $500,779 and (2) now eligible to receive Federal Transit Administration 5311 funds for operations.
As a result of these changes, the share of Measure K Renewal Transit funds reimbursement is projected to decrease from $227,529 (70% of the budget) to $214,762.48 (42.86% of the budget).
Staff is recommending the City Council approve the First Amendment to the Measure K Renewal Cooperative Agreement (C-24-003 A1) with San Joaquin Council of Governments that that increases the Blossom Express operations budget to $500,779 and the Measure K Renewal Transit funding to $214,762.48 over the four-year period from July 1, 2023 through June 30, 2027.
Attachments:
1. C-24-003 A1_SJCOG Agreement Transit
1.4.B
Packet Pg. 72
AMENDMENT #1
TO THE MEASURE K RENEWAL COOPERATIVE AGREEMENT (C-24-003)
FOR THE CITY OF RIPON
TRANSIT OPERATIONS PROJECT
This Amendment #1 to the Measure K Renewal Cooperative Agreement for the City of Ripon’s Transit Operations Project is made as of this 5th day of September, 2024 by and between the City of Ripon ("Sponsor") and the San Joaquin Council of Governments acting as the Local Transportation Authority ("Authority").
RECITALS
a. The parties now wish to amend the original Agreement to reflect the following changes.
WHEREAS, the Authority is authorized under the LTIP to issue Measure K Renewal funds to Sponsor for $214,762.48 over a four-year period starting July 1, 2023 for the Project as estimated by the Sponsor in Exhibit "A"; and WHEREAS, the Sponsor estimates the total Project budget is $500,779 over a four-year period starting July 1, 2023 of which the Measure K Renewal portion is $214,762.48 (42.86% of budget) during this time period as specified in Exhibit "A"; and
WHEREAS, Authority expects that the Sponsor will supplement Measure K Renewal funds with available revenues. The Use of Funds is for operating costs only and not approved for capital; and
WHEREAS, Authority shall issue reimbursement payments as provided in Section 2.1 to Sponsor over the course of the Project and such funds shall be released to Sponsor pursuant to a request for reimbursement submitted by the Sponsor; however, the Sponsor understands that in no event shall reimbursement payments, when aggregated with previously approved reimbursement requests, exceed the Measure K Renewal commitment set forth in the Project Cooperative Agreement of $214,762.48; and
1.6 Measure K Renewal Percentage Share Defined. For this Project, the estimated Measure K Renewal percentage share of eligible reimbursements shall not exceed the project total cost of $214,762.48 or 42.86%, whichever is the lower of the actual costs.
C-24-003 A1
City of Ripon
Transit Operations Project
1.4.B.a
Packet Pg. 73
Attachment: C-24-003 A1_SJCOG Agreement Transit (4436 : Measure K Renewal Cooperative Agreement (C-24-003_Amd 1)) IN WITNESS WHEREOF, the undersigned parties have executed this Agreement on the day and year first written above.
CITY OF RIPON SAN JOAQUIN COUNTY
TRANSPORTATION AUTHORITY
By:____________________________ By:____________________________
LEO ZUBER SONNY DHALIWAL
Mayor Chair
ATTEST:
By:____________________________ By:____________________________
LISA ROOS DIANE NGUYEN, AICP
City Clerk Executive Director
APPROVED AS TO FORM:
By:____________________________ By:____________________________
TOM TERPSTRA GRACE OROSCO
City Attorney Interim Deputy Director of Finance &
Administration
C-24-003 A1
City of Ripon
Transit Operations Project
1.4.B.a
Packet Pg. 74
Attachment: C-24-003 A1_SJCOG Agreement Transit (4436 : Measure K Renewal Cooperative Agreement (C-24-003_Amd 1))
EXHIBIT A (AS AMENDED)
City of Ripon Transit
Operations Project
1. Project Names, Locations:
City of Ripon Transit Service to Modesto
2. Project Sponsor, Contact Person, Phone Number:
City of Ripon
Kevin Werner
City Administrator
209-599-2035
[email protected]
3. Project Scope of Work:
Measure K Renewal funds will be utilized to increase service frequency and expand service hours on City of Ripon Transit Service Route 1 that travels between various locations in Ripon and Modesto. Route 1 is a deviated fixed route connecting Ripon residents to Vintage Fair Mall Tuesday and Thursdays from 9:00 am to 1:00 pm, for two - three daily trips. The City of Ripon Transit Service is expected to serve approximately 1,500 passengers in a 12-month period. The City of Ripon transit services provide approximately 400 revenue service hours annually. The project funds will cover the equivalent of approximately 360 revenue hours annually.
4. Expected Time of Delivery of Overall Project (indicate if task is already completed, and phasing of the project):
City of Ripon Transit Operations
Start Date
July 2023
Completion Date
June 2027
C-24-003 A1
City of Ripon
Transit Operations Project
1.4.B.a
Packet Pg. 75
Attachment: C-24-003 A1_SJCOG Agreement Transit (4436 : Measure K Renewal Cooperative Agreement (C-24-003_Amd 1))
5. Estimated Project Cost (as applicable for each of the phases described above):
FY 23/24 FY 24/25 FY 25/26 FY 26/27 Total
Ripon Transit
Operations $87,444 $133,725 $137,740 $141,870 $500,779
6. Measure K Renewal Percentage Share and Measure K Renewal Not to Exceed Amount:
7. Source(s) and Amount(s) of Matching Funds:
FY 23/24 FY
24/25
FY
25/26
FY
26/27
Total
FTA 5311 $0 $87,792 $90,400 $93,000 $271,192
Fares $1,000 $1,030 $1,060 $1,090 $4,180
LTF $10,644.52 $0 $0 $0 $10,644.52
Total $11,644.52 $88,822 $91,460 $94,090 $286,016.52
8. Funding Summary
FY 23/24 FY 24/25 FY 25/26 FY 26/27 Total
Measure K $55,204 $44,903 $46,280 $47,780 $194,167
MK Rollover from C-18-
001 $20,595.48 $0 $0 $0 $20,595.48
Matching
Funds $11,644.52 $88,822 91,460 $94,090 $286,016.52
Total $87,444 $133,725 $137,740 $141,870 $500,779
FY 23/24 FY 24/25 FY 25/26 FY 26/27
Percent of Operations 86.7% 33.6% 34.6% 33.7%
Measure K Renewal Not
to Exceed Amount $75,799.48 $44,903 $46,280 $47,780
C-24-003 A1
City of Ripon
Transit Operations Project
1.4.B.a
Packet Pg. 76
Attachment: C-24-003 A1_SJCOG Agreement Transit (4436 : Measure K Renewal Cooperative Agreement (C-24-003_Amd 1)) City Council
259 N. Wilma Avenue
Ripon, CA 95366
MEMO
To: Honorable City Council
From: Kevin Werner, City Administrator
Date: 11/12/2024
Subject: Measure K Renewal Cooperative Agreement - Ripon Safe Routes to School Improvements
RECOMMENDED ACTION:
Approve and authorize the Mayor to sign the First Amendment to the Measure K Renewal Cooperative Agreement No. (C-22-028 A1) extending the term to June 30, 2026 for the Measure K Renewal Smart Growth Incentive Program grant reimbursement that was awarded for the Ripon Safe Routes to School Improvements Project.
BACKGROUND
The City of Ripon has been awarded two grants for the Ripon Safe Routes to School Improvement Project - a Measure K Renewal Smart Growth Incentive Program grant and a Congestion Mitigation and Air Quality (CMAQ) grant. This project includes pedestrian and bicycle safety improvements on four roadways, as described below:
Second Street – Installation of a Class III bikeway (signage indicating preferred bike route) from South Wilma Avenue to Palm Avenue and a Class II bikeway (painted bike lane along the street) from Palm Avenue to South Stockton Avenue. In addition, intersection improvements will be completed at S. Acacia Avenue, S. Locust Avenue, and S. Stockton Avenue, including curb extensions to reduce the length of crosswalks and high visibility markers or pavers at these intersections.
These improvements were included as part of the adopted Downtown Circulation Study Streetscape Improvements Master Plan.
Acacia Avenue – Installation of Class III bikeway from Doak Boulevard to the pedestrian overcrossing at Highway 99.
Prospect Avenue – Installation of Class III bikeway from Frontage Road to Ripona Avenue. Also, a crossing upgrade at the Frontage Road intersection, which will incorporate a Rectangular Rapid-Flashing Beacon and median refuge island for pedestrians.
Ripona Avenue - Installation of Class II bikeway from Milgeo Avenue to California Street.
DISCUSSION
On April 12, 2022, the City Council approved the Measure K Cooperative Agreement (C-22-
1.4.C
Packet Pg. 77
028) with SJCOG that defines the terms of reimbursement and project schedule for the use of the Measure K Renewal Smart Growth Incentive Program grant of $842,252. Project delays have resulted in the need to amend Agreement C-22-028 extending the term to June 30, 2026.
FISCAL IMPACT
The table below summarizes the funding sources for the estimated $1,645,000 of construction cost for the Ripon Safe Routes to School Improvements project:
Funding Sources: Amount
Measure K Smart Growth Incentive Funds $842,252
CMAQ $472,607
City of Ripon
(Streets and Roads Operating Fund) $330,000
TOTAL $1,645,000
Attachments:
1. C-22-028 A1_SJCOG Agreement SRTS
1.4.C
Packet Pg. 78
AMENDMENT #1
TO THE MEASURE K RENEWAL COOPERATIVE AGREEMENT (C-22-028)
FOR RIPON SAFE ROUTES TO SCHOOL IMPROVEMENTS
This Amendment #1 to the Measure K Renewal Cooperative Agreement for the City of Ripon’s Safe Routes to School Improvements project is made as of this 30th day of October, 2024 by and between the City of Ripon ("Sponsor") and the San Joaquin Council of Governments acting as the Local Transportation Authority ("Authority").
RECITALS
a. On June 27, 2024, the SJCOG Board approved amending the terms of the City of Ripon’s safe Routes to School Improvements Cooperative Agreement to extend the term to June 30th, 2026.
b. The parties now wish to amend the original Agreement to reflect the following changes.
IN WITNESS WHEREOF, the undersigned parties have executed this Agreement on the day and year first written above.
CITY OF RIPON SAN JOAQUIN COUNTY
TRANSPORTATION AUTHORITY
By:____________________________ By:____________________________
LEO ZUBER SONNY DALIWHAL
Mayor Chair
ATTEST:
By:____________________________ By:____________________________
LISA ROOS DIANE NGUYEN, AICP
City Clerk Executive Director
ATTEST:
By:____________________________
GRACE OROSCO
Interim Deputy Director of Finance &
Administration
C-22-028 A1
City of Ripon
1.4.C.a
Packet Pg. 79
Attachment: C-22-028 A1_SJCOG Agreement SRTS (4446 : Measure K Renewal Cooperative Agreement - Ripon Safe Routes to School Exhibit A (As Amended)
City of Ripon
Safe Routes to School Improvements
1. Project Name, Location:
Ripon Safe Routes to School Improvements
2. Project Sponsor, Contact Person, Phone Number:
City of Ripon
Kevin Werner, City Engineer
(209) 599-2108
3. Project Scope of Work:
This project will upgrade four key roadways. Along Second Street, improvements include Class III bikeways from South Wilma Avenue to Palm Avenue and Class II bikeways from Palm Ave to South Stockton Avenue. At three intersections, curb extensions will be installed, and existing crosswalks will be upgraded with highvisibility markings or pavers. Along North and South Acacia Avenue, Class III bikeways will be installed from Doak Boulevard to the overcrossing at Highway 99.
Along Prospect Avenue, Class III bikeways will be installed as well as a crossing upgrade at the Frontage Road intersection, which will incorporate a RRFB and median refuge. Along Ripona Avenue, Class II bikeways will be installed.
This project is a high priority for the City. It will improve roadway conditions for bicyclists and pedestrians by improving safety, comfort and convenience along key central Ripon routes. This project will create a network of on-street bikeways to connect bicyclists to existing facilities around the perimeter and northern and downtown area, connect across Highway 99 by linking facilities to the existing bicycle and pedestrian overcrossing, and connect to local schools and community destinations in downtown Ripon.
4. Expected Time of Delivery of Overall Project:
Start Date Completion Date
Preliminary Design/ Environmental 2/10/2025 3/30/2025
Final Design 4/1/2025 6/10/2025
Right of Way Acquisition N/A N/A
Construction 6/11/2025 12/1/2025
C-22-028 A1
City of Ripon
1.4.C.a
Packet Pg. 80
Attachment: C-22-028 A1_SJCOG Agreement SRTS (4446 : Measure K Renewal Cooperative Agreement - Ripon Safe Routes to School
5. Estimated Project Cost (as applicable for each of the phases described above):
Measure K
Amount
Total Cost
Preliminary Design/
Environmental
- $75,000
Final Design - $150,000
Right of Way Acquisition - $5,000
Construction $842,252 $1,415,000
C-22-028 A1
City of Ripon
1.4.C.a
Packet Pg. 81
Attachment: C-22-028 A1_SJCOG Agreement SRTS (4446 : Measure K Renewal Cooperative Agreement - Ripon Safe Routes to School City Council
259 N. Wilma Avenue
Ripon, CA 95366
MEMO
To: Honorable City Council
From: Kevin Werner, City Administrator
Date: 11/12/2024
Subject: SJCOG Fund Transfer Agreement
RECOMMENDATION
Approve and authorize the Mayor to sign the Fund Transfer Agreement (C-25-021) in order to receive SB 125 transit funding to mitigate Blossom Express operational financial shortfalls attributable to the Covid-19 pandemic.
BACKGROUND
The City of Ripon receives Measure K Renewal transit funds, Federal Transit Administration (FTA) 5311 funds and Local Transportation Funds (LTF) that are specifically designated to operate the Blossom Express service. The Blossom Express operates 2 times a week for 5 hours each day providing stops near Bethany Home, downtown Ripon, Kaiser Hospital in Modesto and the Vintage Faire Mall Food Court.
DISCUSSION
The California State Transportation Agency, through Senate Bill (SB 125), has issued short-term funding on a formula basis to regional transportation planning agencies to mitigate the financial losses that are attributable to the Covid-19 pandemic. The funding will be made available via the San Joaquin Council of Governments (SJCOG) for FY 23/24 through FY 27/28.
In January and February of 2024, SJCOG’s SB 125 working group, along with all of the transit operators in the County, met several times to consider formula funding methodologies for the region. Following many technical discussions, consensus was built around methodologies that considered ridership and operational budget, using data taken from each agency’s Transportation Development Act claim. The working group agreed to proceed with a methodology that assigned 50% of Year 1 and Year 2 allocations based on ridership, and 50% based on the operational budget. Due to state economic shortfalls, the funding for Years 3 and 4 are uncertain and therefore not being assigned to agencies at this time.
1.4.D
Packet Pg. 82
The following table is a summary of the formula distribution of SB 125 funding that is available for Years 1 and 2.
The City of Ripon will receive a one-time allocation of $25,919 to be used to offset operational expenses of the Blossom Express transit service.
FISCAL IMPACT
For FY 2024-25, the City budgeted $103,890 of expenses to operate the Blossom Express transit service. The table below summarizes the initial budgeted funding of this expense along with the revised funding with the SB 125 allocation.
FY 2024-25 Initial Transit Op.
Funding
FY 2024-25 Revised Transit Op.
Funding
FTA 5311 $62,792 $62,792
Measure K Renewal-Transit $41,098 $15,179
SB 125 n/a $25,919
Total $103,890 $103,890
The City of Ripon’s Measure K Renewal Transit allocation that is not allocated for FY 2024-25 will rollover for the City’s transit use in a future year.
Attachments:
1. SB 125 Funds Transfer Agreement - Ripon
2. Exhibit A
1.4.D
Packet Pg. 83
FUND TRANSFER AGREEMENT
BETWEEN SJCOG AND THE CITY OF RIPON
This Fund Transfer Agreement (“Agreement”), effective as of the date set forth below, is by and between City of Ripon, a California municipal corporation (“TRANSIT AGENCY”) and the San Joaquin Council of Governments, a California joint powers authority (“SJCOG”). SJCOG and TRANSIT AGENCY may herein be referred to individually as a “Party” or collectively as “the Parties.”
RECITALS
WHEREAS, the California State Transportation Agency (CalSTA), through Senate Bill (SB) 125, has issued funding to SJCOG to distribute to transit agencies within San Joaquin County for transit projects via the Transit and Intercity Rail Capital Program (TIRCP) and the Zero-Emission Transit Capital Program (ZETCP); and WHEREAS, SB 125 requires Regional Transit Planning Agencies (RTPAs) like SJCOG to submit annual reports to CalSTA documenting the activities and progress made toward implementation of the projects and operating expenditures; and WHEREAS, SB 125 also imposes recordkeeping and reporting requirements that will apply through the life of the projects; and
WHEREAS, the State of California has the right to review project documents and conduct audits during project implementation over the life of any project funded by SB 125; and
NOW, THEREFORE, in consideration of the mutual promises stated herein, the Parties agree as follows:
1. Fund Transfer Agreement.
a. TRANSIT AGENCY and SJCOG agree to comply with the CalSTA “Budget Act of 2023 SB 125 Formula-Based Transit and Intercity Rail Capital Program & Zero Emission Transit Capital Program Final Guidelines” (“Guidelines”) in the performance of each party’s obligations under this Agreement. b. TRANSIT AGENCY agrees to utilize all Funds (as defined below) to address operational cost shortfalls attributable to the COVID-19 pandemic and restore TRANSIT AGENCY’s services to those that existed during the 2021-2022 fiscal year.
c. TRANSIT AGENCY shall be responsible for the complete performance of any work funded by this Agreement. All such work shall be accomplished in accordance with applicable provisions of State and Federal law. d. Upon TRANSIT AGENCY’s full and continued performance of its obligations stated herein, SJCOG agrees to disburse TIRCP and ZETCP funds to TRANSIT AGENCY, in quarterly reimbursements as expenses are incurred, which, in aggregate, shall not exceed the amounts attributed to TRANSIT AGENCY in the
1.4.D.a
Packet Pg. 84
Attachment: SB 125 Funds Transfer Agreement - Ripon (4439 : SJCOG Fund Transfer Agreement) “SB 125 Formula Distribution for Years 1 and 2” table attached hereto as “Exhibit A” and incorporated herein (“Funds”).
2. Disbursement Procedures and Requests for Reimbursement. TRANSIT AGENCY agrees to submit to SJCOG, no later than thirty (30) calendar days after the close of each fiscal quarter, a Request for Reimbursement that includes a detailed description of all expenses incurred by TRANSIT AGENCY during the preceding quarter that are eligible for reimbursement pursuant to this Agreement and the Guidelines. TRANSIT AGENCY shall, to SJCOG’s satisfaction, itemize all reimbursable expenses, and provide a narrative explaining (a) the expenses and how they accomplish the purposes of this Agreement, (b) how TRANSIT AGENCY’s progress in addressing operational cost shortfalls from previous fiscal years, and (c) the remaining funding TRANSIT AGENCY anticipates needing to restore its services to those that existed during the 2021-2022 fiscal year.
3. Conditions Precedent to Fund Disbursement. SJCOG shall issue quarterly distributions of Funds to TRANSIT AGENCY only if all of the following conditions are met:
a. SJCOG shall have available Funds from CalSTA to disburse; b. CalSTA shall not have taken any enforcement or disciplinary action against SJCOG or TRANSIT OPERATOR due to TRANSIT OPERATOR’s failure or alleged failure to comply with the Guidelines;
c. TRANSIT OPERATOR has not utilized Funds in violation of the Guidelines, this Agreement, or any other provision of State or Federal law; d. SJCOG has found TRANSIT OPERATOR’s Request for Reimbursement to be in compliance with the terms of the Guidelines and this Agreement.
4. Audit Authority and Cooperation. To facilitate SJCOG’s effort to comply with the reporting and audit requirements imposed by the Guidelines, and to accomplish SB 125’s purposes as articulated in the Guidelines, and to accomplish SJCOG’s purposes of directing Funds to address operational cost shortfalls attributable to the COVID-19 pandemic and restore TRANSIT AGENCY’s services to those that existed during the 2021-2022 fiscal year, TRANSIT AGENCY agrees to permit SJCOG to review any of TRANSIT AGENCY’s financial documents pertaining to its expenditure of Funds and conduct audits of TRANSIT AGENCY’s records, expenditures, and activities, from any fiscal year, during the entire term of this Agreement, to ensure Funds are being expended for the purposes stated herein. TRANSIT AGENCY agrees to promptly provide any additional documentation requested by SJCOG related to any Request for Reimbursement or audit conducted pursuant to the terms of this Agreement.
5. Intercept Clause. Costs for which TRANSIT AGENCY receives reimbursement payment that are determined by a subsequent audit or other review by either SJCOG, CalSTA, or any other State agency to be unpermitted by the Guidelines, this Agreement, or any other provision of law are to be repaid to SJCOG by TRANSIT AGENCY within thirty (30) days of TRANSIT AGENCY receiving notice of the audit findings. Should TRANSIT AGENCY fail to reimburse moneys due to SJCOG within
1.4.D.a
Packet Pg. 85
Attachment: SB 125 Funds Transfer Agreement - Ripon (4439 : SJCOG Fund Transfer Agreement) thirty (30) days of discovery or demand, or within such other period as may be agreed in writing between the parties hereto, SJCOG is authorized to intercept and withhold future payments, apportionments or revenues due to TRANSIT AGENCY from SJCOG or any third-party source, including, but not limited to future State or Federal grant funds, or local sales tax revenues that would otherwise be distributed to TRANSIT AGENCY via SJCOG. Any unpermitted costs or Funds recovered by SJCOG pursuant to the provisions of this Section shall be handled in accordance with the Guidelines. Notwithstanding any provision of this Agreement or of State or Federal law to the contrary, the provisions of this Section shall survive for the same amount of time as CalSTA retains the authority to audit and/or require SJCOG to return monies for failure to adhere to the Guidelines.
6. Indemnification and Hold Harmless. Neither SJCOG nor any officer or employee thereof is responsible for any injury, damage or liability occurring or arising by reason of anything done or omitted to be done by TRANSIT AGENCY under or in connection with any work, authority or jurisdiction delegated to TRANSIT AGENCY under this Agreement. It is understood and agreed that, pursuant to Government Code Section 895.4, TRANSIT AGENCY shall fully defend, indemnify and save harmless SJCOG and its officers and employees from all claims, suits or actions of every name, kind and description occurring by reason of anything done or omitted to be done by TRANSIT AGENCY under or in connection with any work, authority or jurisdiction delegated to TRANSIT AGENCY under this Agreement.
Neither TRANSIT AGENCY nor any officer or employee thereof is responsible for any injury, damage or liability occurring or arising by reason of anything done or omitted to be done by SJCOG under or in connection with any work, authority or jurisdiction delegated to SJCOG under this Agreement. It is understood and agreed that, pursuant to Government Code Section 895.4, SJCOG shall fully defend, indemnify and save harmless TRANSIT AGENCY and its officers and employees from all claims, suits or actions of every name, kind and description occurring by reason of anything done or omitted to be done by SJCOG under or in connection with any work, authority or jurisdiction delegated to SJCOG under this Agreement.
7. Default. In the event that TRANSIT AGENCY (a) fails to comply with the Guidelines or any other applicable Federal and State laws and regulations; (b) fails to timely submit Requests for Reimbursement subject to the terms of this Agreement and/or the Guidelines; (c) fails to cooperate with SJCOG in any request for documents or any other action to audit TRANSIT AGENCY’s use of Funds; or (d) otherwise materially violates the terms and conditions of this Agreement, SJCOG reserves the right to terminate all funding for that invoice, or any portion thereof, in SJCOG’s sole discretion. Any such termination shall be accomplished by delivery to TRANSIT AGENCY of a Notice of Termination, which notice shall become effective not less than thirty (30) days after receipt, specifying the reason for the termination, the extent to which funding of work under this Agreement is terminated, and the date upon which such termination becomes effective. During the period before the termination date becomes effective, TRANSIT AGENCY and SJCOG shall meet to try to resolve any
1.4.D.a
Packet Pg. 86
Attachment: SB 125 Funds Transfer Agreement - Ripon (4439 : SJCOG Fund Transfer Agreement) dispute. No such termination shall become effective if, (a) TRANSIT AGENCY timely submits an appeal of the Notice of Termination pursuant to Section 8 or (b) within the thirty (30) day period after receipt of the Notice of Termination, TRANSIT AGENCY cures the default.
8. Adjudication of Disputes – Administrative Proceedings. TRANSIT AGENCY agrees to exhaust the administrative remedy contained herein prior to resorting to legal remedies for any disputes pertaining to this Agreement. In case of a dispute with SJCOG, TRANSIT AGENCY shall submit to the SJCOG Executive Director, or his or her designee, a written demand for a decision regarding the disposition of any dispute arising under this Agreement. The Executive Director shall make a written decision regarding the dispute and will provide it to TRANSIT AGENCY.
TRANSIT AGENCY shall have an opportunity to challenge the Executive Director’s determination, but must make that challenge in writing, within ten (10) business days to SJCOG’s Executive Committee, or its designee. If the challenge is not made by TRANSIT AGENCY within the ten (10) day period, the Executive Director’s decision shall become the final decision of SJCOG. If such a challenge is made, the Executive Director and TRANSIT AGENCY shall submit written, factual information and date in support of their respective positions to the Executive Committee within a timeframe established by SJCOG at the time of challenge. The decision of the Executive Committee or its designee shall be final, conclusive, and binding regarding the dispute, unless TRANSIT AGENCY commences an action in court of competent jurisdiction to contest the decision in accordance with state law.
9. Termination. Unless superseded or terminated in conformance with Section 7 herein, this Agreement shall remain in full force and effect until TRANSIT AGENCY satisfactorily completes all post-transit operating obligations and delivers required transit operating invoice documents, with concurrence of SJCOG, or on June 30, 2026, whichever occurs earlier. All indemnification, document retention, audit, intercept, claims, and legal challenge articles shall remain in effect until terminated or modified in writing by mutual agreement or expiry by statute of limitations.
10. Integration. This Agreement and any exhibits attached hereto supersedes all prior agreements, understandings, and communications between the Parties, whether written or oral, express or implied, relating to the subject matter of this Agreement and is intended as a complete and final expression of the terms of the parties’ agreement and shall not be changed or subject to change orally. This Agreement may be amended only in writing signed by all Parties thereto.
IN WITNESS WHEREOF, the parties hereto have executed this Agreement as of this day of , 2024.
1.4.D.a
Packet Pg. 87
Attachment: SB 125 Funds Transfer Agreement - Ripon (4439 : SJCOG Fund Transfer Agreement) “SJCOG” “TRANSIT AGENCY”
SAN JOAQUIN COUNCIL OF
GOVERNMENTS
a California Joint Powers Authority
By:
Name: Diane Nguyen
Its: Executive Director
CITY OF RIPON
a political subdivision of the State of
California
By:
Name:
Its:
APPROVED AS TO FORM
THOMAS H. TERPSTRA, GENERAL
COUNSEL
APPROVED AS TO FORM
Leo Zuber
Mayor
Thomas Terpstra, City Attorney
1.4.D.a
Packet Pg. 88
Attachment: SB 125 Funds Transfer Agreement - Ripon (4439 : SJCOG Fund Transfer Agreement)
EXHIBIT A
SB 125 Formula Distribution for Years 1 and 2
Jurisdiction SJCOG Board Formula Distribution
Tracy $3,853,856
RTD $43,347,911
Escalon $88,025
ACE $14,390,995
Manteca $1,644,096
Lodi $3,779,100
Ripon $25,919
SJCOG $678,080
Total $67,807,984
1.4.D.b
Packet Pg. 89
Attachment: Exhibit A (4439 : SJCOG Fund Transfer Agreement) City Council
259 N. Wilma Avenue
Ripon, CA 95366
MEMO
To: Honorable City Council
From: Spencer Schroen,
Date: 11/12/2024
Subject: South of Main Resurfacing Project Change Order #2 RECOMMENDED ACTION:
Approve Change Order No. 2 for removal and replacement of striping on South Highland Avenue and Canal Boulevard, in the not to exceed amount of $85,431.50 (funding source: Street & Road Operating Fund).
BACKGROUND:
The South of Main Resurfacing Project was awarded to American Pavement Systems, Inc. at the April 9, 2024 City Council meeting for an amount of $1,576,800.00. The South of Main Resurfacing Project includes the resurfacing of various streets in the area of Vera Avenue, Fourth Street, Seventh Street and Robert Avenue.
At the August 13, 2024 City Council meeting, Council approved Change Order No. 1 in the not to exceed amount of $337,976.83 for various changes to the South of Main Resurfacing Project contract documents along with the reconstruction of Third Street.
DISCUSSION:
The striping on South Highland Avenue and Canal Boulevard is faded and in need of being replaced. The South of Main Resurfacing contractor has provided a Change Order to remove the existing striping and replace with thermoplastic striping and reflectors. The Change Order amount is $85,431.50.
FISCAL IMPACT:
The attached Change Order No. 2 is in the amount of $85,431.50 and will be funded through the Street & Road Fund Operating Fund. The current balance of the Street & Road Operating Fund is $5,348,393 as of June 30, 2024. The amended construction contract price is shown in Table 1.
Table 1 – Amended Contract Price
1.4.E
Packet Pg. 90
Amount
Original Contract Price $ 1,576,800.00
Change Order 1 & 2 $ 423,408.33
Amended Contract Price $ 2,000,208.33
Attachments:
1. CO 2
1.4.E
Packet Pg. 91
CITY OF RIPON
PUBLIC WORKS DEPARTMENT
CONTRACT CHANGE ORDER NO. 2 DATE: 11/12/2024
PROJECT: South of Main Rehabilitation SHEET 1 OF 1 SHEETS TO: American Pavement Systems
NOTE: This change order is not effective until approved by the CITY ENGINEER.
Description Cost
Addition of the following items:
1 Removal and Replacement of Thermoplast Striping along S Highland Ave $51,260.00 2 Removal and Replacement of Thermoplast Striping along Canal Boulevard $34,171.50 Total: $85,431.50
Not to Exceed Cost: Increase
Approval Recommended: Date:
Approved: Date:
Accepted, Date _____________________ Contractor
By _________________________________ Title
Approval Senior
By reason of this order the time of completion will be adjusted as follows: Additional 15 Calendar Days 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.
$85,431.50
1.4.E.a
Packet Pg. 92
Attachment: CO 2 (4443 : South of Main Resurfacing Project Change Order #2) City Council
259 N. Wilma Avenue
Ripon, CA 95366
MEMO
To: Honorable City Council
From: Lisa Roos, City Clerk & Finance Director
Date: 11/12/2024
Subject: Quarterly Investment Report Review
RECOMMENDED ACTION:
Accept the City’s quarterly investment report for the period ending September 30, 2024.
BACKGROUND:
The following report is the City’s quarterly investment report for the period ending September 30, 2024. This report summarizes:
City’s investment policy that was adopted by the Council in 1996 and amended in 2003 and in 2023
Average interest rate for the last 12 months for all City investments List of individual investments with balances and interest rates as of the end of the period.
The interest rates that are shown in the report are for the most recent 12-month period.
The City maintains money in both shorter-term daily liquidity investments, such as LAIF, and longer-term investments held at the Bank of New York. The shorter-term investments allow the City to earn interest, which is normally lower than the interest from longer-term investments, while the funds remain liquid and can quickly be transferred from time to time to cover operational costs of the City throughout the year.
In May 2023, the City added California Asset Management Program (CAMP) as a short-term investment option. Within CAMP, the City can invest in liquid funds or in term funds. Term funds have a set maturity date and interest rate, which allows the City to take advantage of higher rates on funds that are not needed as liquid funds. However, interest is not received until maturity on these Term funds.
1.4.F
Packet Pg. 93
The investments held at the Bank of New York have longer durations, as such, our goal is to normally not access the funds for liquidity purposes. It is not uncommon during federal tightening cycles for money market funds and pools similar to LAIF to have yields that surpass longer duration portfolios such as the investments held at the Bank of New York. CAMP has a shorter duration than LAIF, so in a rising interest rate market, CAMP’s returns will be higher than LAIF’s returns. However, when interest rates decrease, then LAIF and CAMP typically have lower returns than Bank of New York.
Below is a table showing the investments listed above and the interest that was earned, although may not be realized, in this quarter:
Investment Balance at 9/30/2024
Interest earned this
quarter
Estimated annual rate
of return
LAIF $386,817 $4,587 4.71%
CAMP Liquid
Funds $6,030,471 $79,753 5.29%
CAMP Term Funds
Matures 3/2025 $15,000,000 $192,000 5.12%
CAMP Term Funds
Matures 6/2025 $12,000,000 $157,800 5.26%
CAMP Term Funds
Matures 8/2025 $10,000,000 $111,500 4.46%
Bank of New York
(FMV) $22,910,729 $144,196 2.52%
TOTAL $66,328,017 $637,525 * 2.52%
*Interest earned this quarter does not match interest received because some investments are CAMP Term Funds and interest is not received until maturity.
Interest generated from the various investments is allocated quarterly as revenue to the various City funds, based on each funds’ balance at that time.
Section 115 Trust
In October 2022, $1,135,396.65 was initially deposited into the City’s Section 115 Trust with PARS. In addition, the annual savings from the refinancing of the 2020 Redevelopment bond has been directed by the City Council to be deposited into the Section 115 Trust, as described below:
FY 21/22 Refinancing Savings: $157,569
FY 22/23 Refinancing Savings: $161,681
FY 23/24 Refinancing Savings: $161,805
FY 24/25 Refinancing Savings: $162,117
FY 25/26 Refinancing Savings: $136,064
Below is a table showing the return on investment of these funds:
Investment Balance at
9/30/2024
Interest earned this
quarter
Estimated annual rate
of return
Section 115 Trust $1,770,412 $88,565.42 21.62%
1.4.F
Packet Pg. 94
The fund balance of the 115 Trust can be used to pay CalPERS normal cost and/or pay down the unfunded liability, which was $7,112,876 as of the June 30, 2023 CalPERS Valuation Report.
On September 13, 2022, the City Council approved Resolution 22-39 adopting investment guidelines for this 115 Trust. In addition to the investment guidelines, this resolution states that these funds can be used to pay CalPERS expenses when there is a deficit in the City’s General Fund with City Council concurrence, or as directed by the City Council.
Attachments:
1. Investment report for Council 09.2024
1.4.F
Packet Pg. 95
1 $386,817
2 $43,030,471
Liquid Funds Interest rate 5.29% at 09/30/24 $ 6,030,471 TERM Funds $15,000,000
TERM Funds $12,000,000
TERM Funds $10,000,000
3 $22,910,729
Ratings
Investments: Agency 17.14% AA+
US Corporate 26.34% A+
US Treasury 35.58% AA+
Money Market Fund 1.75% AAA
ABS 3.89% AAA
Supranational 4.33% AAA
Agency CMBS 10.97% AA+
4 $ 299,672
5 $ 96
$ 193
6 $ ‐
Total Investments within Ripon's Investment Policy updated in June 2023 $66,627,978 Interest rate of 5.26% to mature 6/2025
U S Bank
Redevelopment agency 2020 tax allocation bonds
Interest rate 4.83% at 09/30/24
U S Bank
Water revenue bonds ‐ 2006
Water revenue bonds ‐ 2012
U S Treasury ‐ (fair value basis 1.0)
Interest rate 0.00% at 09/30/24
Bank of New York (book value ‐ $22,704,669)
Interest rate 1.90% at 09/30/24
U S Treasury ‐ (fair value basis 1.0)
Interest rate 4.92% at 09/30/24
Bank of Stockton
U S Treasury ‐ (fair value basis 1.0)
CAMP
Interest rate of 5.12% to mature 3/2025
Interest rate of 4.46% to mature 8/2025
CSJVRMA Pool ‐ fair value
As of September 30, 2024, the City’s average interest rate for the last 12 months is 1.56%.* At the end of September 2024, City funds are held in the following investments as listed:
Investments within Ripon's Investment Policy
State Treasurer ‐ LAIF ‐ (fair value basis 1.0)
Interest rate 5.02% at 09/30/24
CITY OF RIPON
Investment Policy
Quarterly Report
July 01, 2024 ‐ September 30, 2024
The City of Ripon’s investment policy was adopted by Resolution 96‐63 on June 18, 1996 and amended by Resolution 03‐68 on August 19, 2003 and by Resolution 23‐28 on June 13, 2023. This policy provides for the legislative body of a local agency to invest all money belonging to or in the custody of the local agency in accordance with the provisions of California Government Code Sections 5922, 53601 et seq., and 53635.
This quarterly review complies with all of the elements required by California Government Code Section 53646(b).
* The City of Ripon financial information is on a cash basis, so this rate includes only interest that has been earned. CAMP TERM Funds are not earned until maturity.
1.4.F.a
Packet Pg. 96
Attachment: Investment report for Council 09.2024 (4437 : Quarterly Investment Report Review) Investment Report
September 30, 2024
Section 115 Trust Investments
$ 1,770,412
Conclusion
Respectfully Submitted,
Lisa Roos
Lisa Roos
City Clerk/Finance Director
Based upon the Treasurer’s report, the entire investment porfolio of the City of Ripon is in FULL COMPLIANCE with the 2023 City of Ripon Investment Policy, the California Government Code, and/or the 2022 Section 115 Trust investment guidelines, whichever is applicable.
This report certifies that all investment actions executed prior to this report have been made in full compliance with the City of Ripon Investment Policies. This report also certifies that the City of Ripon will meet its expenditure obligations for the next six months as required by California Government Code Section 53646(b)(2) and (3).
In addition, the City of Ripon has investments in a Section 115 Trust as it's CalPERS Contingency Fund. These funds are managed and must follow the investment guidelines adopted by the City Council on September 13, 2022 by Resolution 22‐39. This investment policy includes the City's risk tolerance, investment amounts and how the Section 115 Trust principal and earnings is to be used to fund CalPERS obligations.
At the end of September 2024, City funds held in Section 115 Trust are listed below:
Public Agency Retirement Services
Interest rate 21.62% at 09/30/24
\\rcityfs2\users\lroos\My Documents\Investment Reports\Investment report for Council.xlsx ‐ 2024.09.30
1.4.F.a
Packet Pg. 97
Attachment: Investment report for Council 09.2024 (4437 : Quarterly Investment Report Review) City Council
259 N. Wilma Avenue
Ripon, CA 95366
MEMO
To: Honorable City Council
From: Kevin Werner, City Administrator
Date: 11/12/2024
Subject: SSJID Reimbursement Agreement
RECOMMENDED ACTION:
Approve and authorize the Mayor to sign the Reimbursement Agreement for the cost of a consultant to prepare a Water Capacity Fee Study in the amount of $35,900 (funding source:
AB1600 Water Fund).
BACKGROUND:
The City of Ripon has approached South San Joaquin Irrigation District (SSJID) to connect to the South County Water Supply Project (“Project”) and receive treated surface water. Ripon is an in-District SSJID customer, but opted not to participate at the beginning of the Project. There are currently four participating cities which have each contracted to receive an annual volume of water, average daily flow and peak flow demand, as summarized in the following table.
Table 1
Current Demand Summary
City
Phase 1 Phase 2
Average
Flow
(mgd)
Peak
Flow
(mgd)
Annual
Volume
(ac-ft)
Average
Flow
(mgd)
Peak Flow
(mgd)
Annual
Volume
(ac-ft)
Escalon 0 0 0 2.5 2.5 2,799
Lathrop 7.2 12.6 6,887 10.91 19.1 10,671
Manteca 11.2 12.3 12,494 16.5 18.2 18,500
Tracy 8.9 17.0 11,120 8.9 15.0 11,120
Total 27.3 41.9 30,501 38.81 54.8 43,090
During the current Phase 1 of the Project, Ripon is requesting to install the infrastructure necessary to make the physical connection to the Project at the intersection of Jack Tone Road and French Camp Road. Until SSJID and the participating cities are ready to move forward with
1.4.G
Packet Pg. 98
Phase 2, Ripon is requesting to receive treated surface water during non-peak demand months, when it is available, as determined by SSJID and the participating cities.
During Phase 2 of the Project (no timeline has been established when this will happen), Ripon would like to discuss the opportunity to purchase capacity as a participating city with an allocated share of the South County Water Supply project capacity during the early planning stages of this phase.
DISCUSSION:
The Participating Cities have requested an independent consultant be retained by SSJID to explore the development of an appropriate capital charge for the annual use of surplus capacity.
This capital charge would be used to inform negotiations between the Participating Cities, SSJID, and the City of Ripon.
SSJID is recommending NBS be retained to complete the following tasks:
Kickoff Meeting
Data Collection and Memorandum
System Buy-in Fee Analysis
Fee Structure Analysis
Prepare Electronic Fee Model
Prepare Study Reports
The cost of this study is $35,900 and is to be paid by the City of Ripon.
FISCAL IMPACT:
The $35,900 cost of this study is to be paid from the City of Ripon AB1600 Water Fund, which currently has a balance of $3,337,900.
Attachments:
1. 20221108 Reimbursement Agreement-Ripon Capital
2. Exhibit A_SSJID Fee Study_v3
1.4.G
Packet Pg. 99
REIMBURSEMENT AGREEMENT
FOR RATE STUDY SUPPORTING SOUTH COUNTY WATER SUPPLY PROJECT
NEGOTIATIONS
THIS REIMBURSEMENT AGREEMENT (“Agreement”) is made by and between the SOUTH SAN JOAQUIN IRRIGATION DISTRICT (“SSJID”), a California irrigation district governed by Division 11 of the California Water Code and the CITY OF RIPON (“Ripon”) (collectively, “Parties”). This Agreement is made effective as of the date last executed by the Parties.
RECITALS
WHEREAS, SSJID is the owner of Nick C. DeGroot Water Treatment Plant (“WTP”) located at 5855 Dodds Road, in Oakdale, California, and appurtenant transmission pipeline, and storage and delivery facilities, pursuant to Water Supply Development and Operation Agreement between SSJID and the Cities of Escalon, Lathrop, Manteca, and Tracy (“Project Participants”); and WHEREAS, the plant and appurtenant facilities were developed in coordination with the Project Participants through the South County Water Supply Project (SCWSP), for the benefit of each Project Participant and SSJID; and
WHEREAS, Ripon has expressed interest in receiving drinking water from the SCWSP, and the Project Participants have agreed to enter into negotiations based on Ripon’s request for service from the SCWSP; and
WHEREAS, Ripon has agreed to finance the services of a rates consultant to estimate applicable capital rates or charges to Ripon, and inform negotiations for potential service to Ripon from the SCWSP; and WHEREAS, SSJID has contracted with NBS (“Consultant”) to perform rate consulting services and the Parties hereto desire to enter into an agreement, whereby SSJID is authorized to commission, manage, and undertake a feasibility study (“Project”) on behalf of the Parties, and Ripon agrees to reimburse SSJID for consultant’s costs incurred in conducting the Project.
NOW, THEREFORE, for and in consideration of the foregoing and the mutual promises contained herein, the Parties hereto agree as follows:
1. SCOPE OF WORK. The Project shall consist generally of a Water Capacity Fee Study, as scoped and budgeted in the Consultant proposal to SSJID, attached hereto as Exhibit A.
2. PROJECT TOTAL COST. The total Project cost shall not exceed $35,900.
3. PROJECT ADMINISTRATION AND SUPPORT SERVICES. On behalf of the Parties, SSJID shall be responsible for providing project management, administrative, and technical support for the Project. SSJID shall provide Ripon with a project schedule that estimates the time to complete the Project prior to commencement of these services (“Project Schedule”).
4. RESPONSIBILITY FOR PAYMENT. RIPON agrees to pay SSJID one hundred percent (100%) of the actual costs billed by Consultant to SSJID in accordance with the Project. Consultant’s cost estimate and rate schedule is in included in Exhibit “A.”
5. SUBMITTAL OF INVOICES. SSJID shall submit all invoices to RIPON for review and comment on a quarterly basis, upon initiation of the Project with Consultant. RIPON shall make payment to SSJID within thirty (30) days of receipt of an invoice from SSJID detailing the amount due from RIPON in accordance with this Reimbursement Agreement. If requested by
1.4.G.a
Packet Pg. 100 Attachment: 20221108 Reimbursement Agreement-Ripon Capital (4454 : SSJID Reimbursement Agreement) RIPON, SSJID shall provide RIPON with all third-party invoices, receipts, third-party agreements, time sheets, and any other documentation used by SSJID to establish the actual costs incurred by SSJID and invoiced to RIPON under this Section 5. SSJID shall provide RIPON with the foregoing information within five (5) days of RIPON requesting the information. If RIPON disputes the amount owed for a given invoice, SSJID and RIPON shall endeavor to resolve any such disputes within fifteen (15) days If the matter cannot be resolved within the fifteen (15) days, RIPON shall pay the undisputed amount of the invoice in full. The parties shall meet and confer over the disputed amount of the invoice. If requested, SSJID shall promptly provide RIPON with all documentation and any other relevant information supporting the disputed amounts of the invoice. If the parties are unable to reach agreement regarding the disputed amounts of the invoice, they may refer the disputed amounts to a mutually agreeable, neutral third party for a recommended resolution. Such referral and recommendation shall be advisory in nature, and shall not be binding, and shall not affect any other rights or remedies the Parties may have in law or equity.
6. AMENDMENTS. Modification or amendments to the terms of this Agreement, including modifications to Project scope and budget, shall be consented to in writing, and executed by all parties.
7. NOTICES. All notices required shall be in writing, and (a) delivered by hand, (b) sent by registered mail, postage prepaid, (c) delivered by facsimile, or (d) delivered by e-mail. Notice shall be deemed given two (2) business days after deposit in U.S. Mail, or if by delivery by hand, upon receipt. Delivery by facsimile or e-mail shall constitute delivery by hand, and notice shall be deemed given on the next business day following the day such notice was sent.
Notices required to be given shall be addressed as follows:
South San Joaquin Irrigation District
Attention: Peter M. Rietkerk, General Manager
P.O. Box 747
Ripon, California 95366-0747
Phone: (209) 349-4620
E-mail: [email protected]
City of Ripon
Attention: Kevin Werner, City Administrator
259 North Wilma Avenue
Ripon, CA 95366
Phone: 209-599-2108
E-mail: [email protected]
Any Party may change such contact information by providing notice in writing to the other Party, pursuant to Section 6 of this Agreement and, thereafter, notices shall be addressed and transmitted to the new address.
8. TIME IS OF THE ESSENCE. Time is of the essence as to the completion of the services set forth in Section 3 of this Agreement. SSJID will make its best efforts to meet the Project Schedule and if it cannot do so, SSJID shall promptly notify RIPON and provide it with a revised Project Schedule that reflects the estimated dates to complete the services set forth in the Project Schedule.
1.4.G.a
Packet Pg. 101 Attachment: 20221108 Reimbursement Agreement-Ripon Capital (4454 : SSJID Reimbursement Agreement)
SOUTH SAN JOAQUIN IRRIGATION DISTRICT
By: ______________________________ Date: ______________ Michael Weststeyn, President
SSJID Board of Directors
ATTEST:
_________________________
Peter M. Rietkerk, General Manager/Secretary
APROVED AS TO FORM:
_________________________
Mia S. Brown, General Counsel
CITY OF RIPON
By: ______________________________ Date: ______________ Leo Zuber, Mayor
Ripon City Council
ATTEST: ___________________________
Lisa Roos, City Clerk
APPROVED AS TO FORM:
_________________________________
Tom Terpstra, General Counsel
1.4.G.a
Packet Pg. 102 Attachment: 20221108 Reimbursement Agreement-Ripon Capital (4454 : SSJID Reimbursement Agreement) South San Joaquin Irrigation District
Water Capacity Fee Study 1
EXHIBIT A
CONSULTANT SCOPE OF SERVICES
Water Capacity Fee Study for New City Entrant
South San Joaquin Irrigation District (henceforth “SSJID” or the “District”), along with the cities of Escalon, Lathrop, Manteca, and Tracy (“Project Participants”), developed the South County Water Supply Program, and constructed a 40 million gallon per day capacity water treatment plant and appurtenant storage and transmission pipeline facilities to serve the Project Participants in 2005. SSJID operates the facilities, and provides wholesale treated drinking water deliveries pursuant to a Water Supply Development and Operating Agreement (“Agreement”) between SSJID and the Participating Cities. The Agreement covers operational and financial responsibilities and coordination, water supply allotments and purchases, capital, fixed, and variable cost allocations, and related matters. The original project construction was funded by the Project Participants, and the Project is owned and operated by SSJID pursuant to the Agreement.
Recently, the City of Ripon, a local city that is not part of the South County Water Supply Program, has expressed interest in receiving water from the plant on an annual basis, subject to availability of surplus plant capacity.
The Project Participants are willing to enter into negotiations with the City of Ripon for delivery of water from the plant. The Project Participants seek to explore the development of an appropriate capital charge to City of Ripon for annual use of surplus capacity. This capital charge would be used to inform negotiations between the Project Participants, SSJID, and the City of Ripon.
The scope of services NBS offers for completing the study is presented in this section. We will also be prepared to make adjustments during the course of the study to reflect the direction of District staff and stakeholders as the study progresses. NBS will provide the leadership necessary to guide you through the various options, key concerns, and explaining the issues involved. These tasks serve as the basis for the proposed budget for this study.
TASK 1. KICKOFF MEETING
NBS will hold a kick-off meeting with District staff at the beginning of the study. The kick-off meeting will be used to review and discuss data requirements in general as well as review study objectives, tasks, and schedule. A preliminary plan for meetings and presentations will be discussed with the District and NBS’ team during this meeting. Items to be discussed at the kickoff meeting, include, but are not limited to:
• Identify all relevant background documents necessary to conduct the study, including the cost allocations analysis for construction of the treatment plant as well as the District’s Water Supply Development and Operating Agreement with all Project Participants • Discuss the structure of the District’s existing water capacity fee program • Identify any key issues of concern to the staff or stakeholders
1.4.G.b
Packet Pg. 103 Attachment: Exhibit A_SSJID Fee Study_v3 (4454 : SSJID Reimbursement Agreement) South San Joaquin Irrigation District
Water Capacity Fee Study 2
TASK 2. DATA COLLECTION AND MEMORANDUM
NBS will collect, review, organize and analyze examples of methodology and negotiated rates that other agencies have used for interruptible water agreements and surplus water service agreements.
Data will be obtained from various sources and Agencies in the State of California as well as potentially other examples in the western United States.
NBS will prepare a memorandum for review and comment by the District summarizing the various methodologies and negotiated rates/fees. The results of the data collection phase will inform the system buy-in fee analysis and fee structure analysis described in Tasks 3 and 4.
TASK 3. SYSTEM BUY-IN FEE ANALYSIS
Various methodologies have been and are currently used to calculate water capacity fees. The most common methodologies are based on the following from the American Water Works Association’s Principles of Water Rates, Fees and Charges1
, also referred to as Manual M1:
• The value of existing (historical) system assets, often called a “system buy-in” or “replacement cost” methodology.
• The value of planned future improvements, also called the “incremental” or “system development” methodology.
• A combination of these two approaches.
As provided by the District, the plant already has a defined capacity and capacity allocations for the current plant phase, and for a future expansion phase. Because the City of Ripon wants to use unused existing capacity under the current phase only, with no firm capacity commitment for the existing or future plant phase, the system development methodology is not relevant to this analysis.
NBS proposes to utilize the system buy-in approach for this analysis, which calculates the fair share of the existing system assets by the City of Ripon for the use of the unused existing capacity under the current phase only. The buy-in approach is based on the idea that new customers are entitled to the same rates as existing customers and "buy" a proportionate share of the system's capacity.
TASK 4. FEE STRUCTURE ANALYSIS
Using the information developed in Tasks 2 and 3, NBS will calculate water capacity fees for the City of Ripon.
NBS will calculate and propose three fee structure alternatives for consideration by the District for implementation. The fee structures for consideration will be informed by the results of Task 2. Fee alternatives for consideration and calculation in Task 4 may include:
• a 100% fixed one-time buy-in capacity fee,
1 Principles of Water Rates, Fees, and Charges, Manual of Water Supply Practices, M1, AWWA, seventh edition, 2017.
1.4.G.b
Packet Pg. 104 Attachment: Exhibit A_SSJID Fee Study_v3 (4454 : SSJID Reimbursement Agreement) South San Joaquin Irrigation District
Water Capacity Fee Study 3
• a combination of a fixed one-time buy-in capacity fee with an annual volumetric fee based on usage,
• or a 100% volumetric capacity fee assessed to the City of Ripon based on annual usage of the unused capacity in the plant.
For each of the three alternatives, NBS will also calculate the potential revenue for the District on an annual basis based on the fee structure design.
TASK 5. PREPARE ELECTRONIC FEE MODEL
NBS will develop the Excel-based fee model for use by District staff (users not limited) once the study is complete. The model will be custom-built to the District’s specific needs, will have a dashboard where assumptions can be modified, a documentation tab that explains each tab and the interrelationships of each tab. We will review the model with staff during the development of the study to make sure it meets the District’s requirements and preferences.
A training session can be provided with the District’s Project Manager at the conclusion of the study. The goal of this session will be to review all tabs in the model and to provide sufficient information for the District to accept the model and have the ability to use it going forward.
TASK 6. PREPARE STUDY REPORTS
NBS will prepare a draft study report that will explain the data, methodology and formulas used in the fee calculations and document the nexus between the proposed fees and the impacts of development for the City of Ripon. While it is anticipated that the fees will be agreed upon in a negotiated development agreement, the report will also propose findings that satisfy the requirements of the Mitigation Fee Act regarding the purpose of the fees, the use of the fees, and the reasonable relationship between the fees and development.
An executive summary and introduction will present the purpose of the report and results of the study.
Tables, graphs, and charts will be used as appropriate, but the emphasis will be on providing a clear, concise and understandable report that will provide the District with a thorough administrative record.
Key assumptions, methodologies, and factors affecting the development of fees will be highlighted with charts and graphs when helpful. However, more technical aspects of the study, particularly the tables documenting the calculations and sources of data, will be separately provided in technical appendices.
NBS will provide an electronic file in Microsoft Word format of the draft report for the District’s review and comment. Once we have received the District’s comments2 , we will incorporate those comments
into a final report.
The study report will include the following components:
• An Executive Summary including summary capacity fee tables • A chapter discussing the legal requirements for capacity fees and methods used to calculate the fees
2 We assume District staff’s comments will be in an electronic Microsoft Word file using track-changes mode.
1.4.G.b
Packet Pg. 105 Attachment: Exhibit A_SSJID Fee Study_v3 (4454 : SSJID Reimbursement Agreement) South San Joaquin Irrigation District
Water Capacity Fee Study 4
• Separate chapters presenting the data and methodology used in the analysis, a detailed explanation the proposed capacity fee calculations for the City of Ripon, and documentation of the nexus between the fees and the impact to the plant
TASK 7. MEETINGS AND PRESENTATIONS
NBS plans to provide support to the District in one public meeting to support the development of the proposed water capacity charges for the City of Ripon. We will also plan to meet with District staff to review study results and recommendations throughout the project. The following meetings and presentations are anticipated for this study:
Meetings with District Staff – NBS proposes to hold progress meetings with District staff via conference call or web meeting format. These meetings will be used to review initial work products and gain input from Staff on the direction of the study. Prior to the public meetings, we also expect to have regular phone conversations with District staff to discuss how the study is proceeding, solicit input from Staff, and to review and discuss the study’s initial results and work products. In addition, NBS will work with District Staff to discuss and understand talking points while continuously providing guidance on how to manage questions for community members to ensure a clear and transparent message.
Other Meetings – NBS staff will provide up to two (2) meetings with District staff and representatives with Project Participants and the City of Ripon.
3 The project team will prepare a PowerPoint
presentation for this meeting, which will include visual aids, graphics, charts and additional worksheets or handouts. In this presentation, NBS will present study results, recommendations, receive input and guidance on the direction of the study and answer questions. Our team will work with District Staff to ensure clear and concise messaging, create agendas and develop presentations that allow for insightful presentations.
District’s Responsibilities
The District shall furnish NBS with any pertinent information that is available to District and applicable to the Services. The District shall designate a person to act with authority on its behalf in respect to the Services. The District shall promptly respond to NBS’ requests for reviews and approvals of its work, and to its requests for decisions related to the Services. District understands and agrees that NBS is entitled to rely on all information, data and documents (collectively, “Information”) supplied to NBS by District or any of its agents, contractors or proxies or obtained by NBS from other usual and customary sources including other government sources or proxies as being accurate and correct and NBS will have no obligation to confirm that such Information is correct and that NBS will have no liability to District or any third party if such Information is not correct.
3 The number of meetings/presentations that NBS provides can be adjusted as necessary by District staff. We plan to discuss the number of meetings and plans for presentation at the kick-off meeting and adjust throughout the process as needed.
1.4.G.b
Packet Pg. 106 Attachment: Exhibit A_SSJID Fee Study_v3 (4454 : SSJID Reimbursement Agreement) South San Joaquin Irrigation District
Water Capacity Fee Study 5
EXHIBIT B
COMPENSATION FOR SERVICES
Water Capacity Fee Study for New City Entrant
Consulting Fee.................................................................................................................................... $33,900 Estimated Expenses (1).......................................................................................................................... $2,000 Total Not to Exceed.................................................................................................................... $35,900 (1) See description of expenses below
EXPENSES
Customary out-of-pocket expenses will be billed to the District at actual cost to NBS. These expenses may include, but not be limited to, mailing fulfillment, postage, reproduction, telephone, travel, meals and various third-party charges for data, maps, and recording fees.
ADDITIONAL SERVICES
The following table shows our current hourly rates. Additional services authorized by the District but not included in the scope of services will be billed at this rate or the then applicable hourly rate.
Title Hourly Rate
Director / Senior Review $250
Associate Director / Engineer $225
Senior Consultant $200
Consultant $175
Senior Project Analyst $165
Project Analyst $150
Project Resource Analyst $130
Clerical / Support $110
TERMS
Consulting services will be invoiced on a monthly basis. Expenses will be itemized and included in the next regular invoice. Fees for all other services will be invoiced upon completion of the task. If the project is prematurely terminated by either party, NBS shall receive payment for work completed.
Payment shall be made within 30 days of submittal of an invoice. If payment is not received within 90 days simple interest will begin to accrue at the rate of 1.5% per month. Either party may cancel this contract with 30 days’ written notice.
1.4.G.b
Packet Pg. 107 Attachment: Exhibit A_SSJID Fee Study_v3 (4454 : SSJID Reimbursement Agreement) APPENDIX | RESUMES
This appendix contains full resumes for our proposed project team’s key personnel.
1.4.G.b
Packet Pg. 108 Attachment: Exhibit A_SSJID Fee Study_v3 (4454 : SSJID Reimbursement Agreement)
TEAM RESUME
JEREMY TAMARGO | Associate Director
EDUCATION
• Master of Science, Environmental
Engineering, Syracuse University
• Bachelor of Science, Civil
Engineering, University of Notre
Dame
• Certificate, Advanced Study in
Sustainable Enterprise, Syracuse
University
PROFESSIONAL AFFILIATION
• American Society of Civil
Engineers
HIGHLIGHTS
• Experience in both public and
private sectors
• Civil engineering design
• Utility master planning
• Development review
• Mapping and analysis in ArcGIS
• AutoCAD
“Jeremy did a great job
presenting to our
governing Board and
answering tough
questions. We threw lots
of curve balls at NBS, and
Jeremy always kept pace
with our needs and
timeline.” and energy
Rich Stevenson
Director of Finance
Sweetwater Authority
BIOGRAPHY
Jeremy Tamargo has nearly a decade of professional civil engineering experience in both the public and private sectors. He is a licensed professional engineer in the State of Oregon and has an application in technical review with the California Board for Professional Engineers, Land Surveyors, and Geologists for comity licensure in the State of California.
Jeremy’s recent experience as an Assistant City Engineer and Principal Engineer included the following activities:
• Supervising, planning, designing, and inspecting all phases of civil engineering public works construction projects
• Defining the scope of the project; securing adequate funding from Federal and State grant programs and other funding sources • Coordinating with permitting and public utility agencies • Surveying and engineering analysis of alternatives
• Preparing plans, specifications, and cost estimates
• Coordinating construction schedules with other projects and agencies
• Preparing and reviewing cost estimates and inspecting construction of projects to ensure compliance with construction documents
• Reviewing compliance criteria for the design and construction of streets, sidewalks, and public utilities
RELEVANT PROJECT EXPERIENCE
• City of Redding – Water, Sewer, and Solid Waste Rate Studies: Prepared a costof-service study for water, sewer, and solid waste rates. Rate design for utilities included addressing policies objectives and analyzing structure alternatives. • El Dorado Irrigation District, Placerville – Water, Sewer, and Recycled Water Cost-of-Service and Rate Design Study: Worked with the district board and a dedicated committee to review/recommend policy changes; alternative rate designs; and recommended water, sewer, and recycled water rates. • City of Victorville –Sewer and Solid Waste Rate Studies: Prepared a cost-ofservice study of sewer and solid waste utility rates. Sewer and solid waste studies analyzed alternative rate structures as well as alternative recommended reserve targets for consideration by City staff.
• Sweetwater Authority – Water Rate Study: Prepared a cost-of-service study of water utility rates. Water rate study included numerous rate alternatives for residential tiered rates based on source of supply as well as a “phase-in” approach to adjusting the allocation of fixed vs. variable charges over the course of the rate implementation period.
1.4.G.b
Packet Pg. 109 Attachment: Exhibit A_SSJID Fee Study_v3 (4454 : SSJID Reimbursement Agreement)
TEAM RESUME
ALLAN HIGHSTREET, PMP | Principal Consultant
EDUCATION
• Master of Science,
Agricultural Economics,
UC Davis
• Bachelor of Science,
Agricultural Business
Management,
California State University,
San Luis Obispo
AFFILIATIONS
• Project Management
Professional (2002,
No. 52367)
• American Water Works
Association (AWWA),
Member
PROJECTS |CONT.
HIGHLIGHTS
After retiring from Jacobs Engineering as a senior vice-president, Allan Highstreet has since joined NBS as a technical consultant with the highest level of expertise in water-related financial analyses.
Allan is a senior economist with 43 years of experience in financial planning for water, wastewater, and stormwater utilities, including rate studies, project funding, and cost allocations. He has performed economic assessments, cost analyses, finance plans, and rate studies, including preparing loan applications and related documents for many municipal clients.
RELEVANT PROJECT EXPERIENCE
• Rowland Water District – Water and
Recycled Water Rate Study. Update water
and recycled water rates. Proposed a minor
increase in order to fund maintenance of
the water system. Update the cost-based
rates and drought rates to coincide with the
District’s Water Shortage Contingency.
Objectives for the recycled water system:
develop a method for allocating costs in the
District’s budget to the potable and recycled
water systems, establish a financial plan to
have recycled water customers bear a
greater percentage of their costs.
• Project Economist, Groundwater Recovery
Enhancement and Treatment Program,
City of Oxnard, CA. Prepared a Title 16
feasibility study to obtain a $20 million
grant from U.S. Bureau of Reclamation.
This project comprised of a recycled water
treatment, conveyance, and injection.
Tasks included providing recycled water for
groundwater injection and irrigation that
would enable the City to build
groundwater credits through injection and
obtain groundwater allocations from
agricultural users who would use recycled
water in lieu of groundwater. Allocations
and credits could then be used to make up
the City’s water supply deficit.
• Project Economist, Finance Planning
Framework, California Water Plan,
California Department of Water
Resources, CA. Assisting in preparing the
Finance Planning Framework for the 2013
and 2018 California Water Plan. The effort
includes describing the current financial
setting, developing approaches to
prioritizing investments, and developing a
menu of available financing strategies.
• Merced Irrigation District, Merced,
CA – Water Cost of Service Study:
Prepared a cost-of-service study that
estimated user charges and fees for
the water deliveries within the
District. Also prepared the
Proposition 218 material for the
vote to enact the rates.
• Byron Bethany Irrigation District,
Byron, CA – Water Cost of Service
Study: Prepared a cost-of-service
study that estimated user charges
for the water deliveries within the
District. Also prepared the
Proposition 218 material for the
vote to enact the rates.
• Westlands Water District, CA –
Evaluating Land Based
Assessments: Led an evaluation of
possible land based assessments in
the District, then prepared an
Engineers Report to implement a
benefit assessment for the District.
• Oakdale Irrigation District, Oakdale,
CA – Water Rate Study: Prepared a
cost-of-service study that estimated
user charges for the water deliveries
within the District. This study moved
the District from a flat rate to tiered
volumetric rates to comply with the
Water Conservation Act of 2009 (SBx
7-7). Also prepared the Proposition
218 material for the vote to enact
rates.
• City of Tracy, Tracy, CA – Sewer
Rate Studies: Has prepared sewer
rate updates for the City of Tracy
since 1979. Originally done to
satisfy SRF requirements, more
recent updates focused on cost of
service studies.
• Senior Consultant, San Mateo
Clean Water Program, San Mateo,
CA. Overseeing the preparation of
the State Revolving Fund loan
applications for the $800M Clean
Water Program. These efforts
include developing a financial
model to evaluate funding
scenarios and preparing the
application packages.
• Project Economist, Wastewater
Master Plan, Laguna County
Sanitation District, Santa Barbara,
CA. Prepared a financial model
that estimated user charges and
demand fees for various capital
improvement scenarios. The
model’s financial dashboard could
vary in growth, timing of projects,
escalation rates, financing terms,
and rate structure alternatives to
develop the appropriate master
plan for the District.
1.4.G.b
Packet Pg. 110 Attachment: Exhibit A_SSJID Fee Study_v3 (4454 : SSJID Reimbursement Agreement)
S TEAM RESUME
EVAN HOENIG | Senior Project Analyst
EDUCATION
• Bachelor of Science, Business
Administration - Management,
California State University, San
Marcos
HIGHLIGHTS
• Four years of public budget
development and administration,
professional-level research,
project management, and
financial analysis
• More than 12 years of
compliance management
AFFILIATIONS / AWARDS
• California Parks and Recreation
Society (CPRS) - District 12 “Parks
Make Life Better Spotlight –
Event” Award Recipient, 2022
BIOGRAPHY
Evan Hoenig will perform large-scale data analysis and validation, design and implement cost allocation and rate models, and prepare technical outcomes, as needed on this project. He will support facilitating data collection and reminders to staff to keep efforts moving along the agreed upon timeline for the completion of each task.
Evan is a Senior Project Analyst with NBS. He brings more than a decade of compliance management experience to our project team, as well as public budget development and administration, research, project management and financial analysis experience. He has extensive skills in analytical software, databases, and spreadsheets.
RELEVANT PROJECT EXPERIENCE
Evan has consulted and served on many projects, including the following:
• El Dorado Irrigation District,
Placerville – Water, Sewer, and
Recycled Water Cost-of-Service
and Rate Design Study: Assisted
with the design of alternative rate
designs; and recommended
water, sewer, and recycled water
rates.
• City of Fresno – Impact Fee
Study: Study of the City’s water
and sewer capacity fees to
ensure that the City’s fees are
updated to comply with legal and
industry standards, and to
ensure fees reflect the cost of
capital infrastructure needed to
serve new connections.
• City of Rio Vista – Water, Sewer,
and Storm Water Rate Studies:
Completed comprehensive
financial plans, cost of service
analyses, and rate design for
water and sewer utility studies.
• City of San Jacinto – Cost
Estimation Tool: Provided indepth research and analysis on capital assets and improvements,
interpreted, and organized data,
and assigned and evaluated
costs.
• Sweetwater Authority –
Financial Plan: Performed
detailed analysis of client
operations and maintenance
budgets, capital improvement
and debt forecasting, and
determination of rate revenue
requirements.
• City of Victorville – Sewer and
Solid Waste Rate Studies:
Assisted with cost-of-service
studies of sewer and solid waste
utility rates. These studies
analyzed alternative rate
structures as well as alternative
recommended reserve targets for
consideration by City staff.
1.4.G.b
Packet Pg. 111 Attachment: Exhibit A_SSJID Fee Study_v3 (4454 : SSJID Reimbursement Agreement) Con
EDUCATION
• Bachelor of Arts, with honors,
Economics, Mills College
• Continuing education from UC
Davis, UCLA, CDIAC, etc.
HIGHLIGHTS
• Registered Municipal Advisor
Representative
• 23 years of experience
• Bond Issuance Modeling &
Disclosure
• Expert Special Tax Consultant
• Assessment District Formation
• Reassessment Consulting
• Proposition 218
AFFILIATIONS
• California Society of Municipal
Finance Officers (CSMFO)
• California Special Districts
Association (CSDA)
• Committee on Special
Assessments, Taxes and Other
Financing Facilities (CASTOFF)
• Women in Public Finance (WPF)
SPEAKING / MEDIA
• Maintenance Services Funding: A
Finance/Public Works Convo, 2023
CSMFO Annual Conference
• Leading Your District through
Financing Facilities and Fund
Services with a Tax Measure 2022
CSDA GM Summit and Webinar
• Revenue Recovery: From Riches to
Rags, and Back to Riches? 2022
CSMFO Annual Conference
• Show Me More Money: Optimizing
Revenues in a Post-COVID World.
2022 CSMFO Annual Conference
BIOGRAPHY
Sara Mares is a Director with NBS and a Registered Municipal Advisor Representative. She has extensive experience with modeling and structuring revenue mechanisms that support debt issuance.
Sara forms Special Financing Districts (SFDs), including Community Facilities Districts and 1913 Act Assessment Districts, which provide land secured financing for limited obligation bonds. She has also provided bond issuance disclosure related to revenue bonds, both stand-alone that are secured by utility rate revenue or as part of a pool bond structure. Sara also has more than 23 years of experience preparing and disseminating continuing disclosure annual reporting and listed event filings.
RELEVANT PROJECT EXPERIENCE
TEAM RESUME
SARA MARES | Director
• City of Patterson Water and
Wastewater Revenue Bond
Disclosure. Continuing annual
disclosure report filings for water
revenue bonds, wastewater
revenue bonds, land secured
bonds and lease revenue bonds.
Timely filings made annually,
including notices of listed events
as applicable.
• City of American Canyon CFD
Formation and Bond Issuance.
Analysis and formulation of
special tax rate and method of
apportionment structure. Data
analysis and bond issuance
disclosure data provided for debt
issue.
• City of Rio Vista CFD Formation
and Bond Issuance Disclosure.
Complex Workout including
refinancing existing CFD debt,
formation of a new CFD to
restructure a portion of the
existing CFD debt and funding of
additional services. CFD
Formation and Bond Issuance
completed in 2018.
• United Water Conservation
District Feasibility and Revenue
Options Analysis. Review CIP
project list to determine available
financing options and potential
rate structures, including
modeling of various rates.
“Thank you so much for all of your guidance, advice and support this year. We definitely wouldn't have been able to accomplish this amazing feat without your experience and knowledge!” Nikki Winslow, Library District Director, Altadena Library District
1.4.G.b
Packet Pg. 112 Attachment: Exhibit A_SSJID Fee Study_v3 (4454 : SSJID Reimbursement Agreement) City Council
259 N. Wilma Avenue
Ripon, CA 95366
MEMO
To: Honorable City Council
From: Kevin Werner, City Administrator
Date: 11/12/2024
Subject: Senior Center Rehabilitation Project
RECOMMENDED ACTION:
Award the contract for the Senior Center Rehabilitation Project to Estate Design and Construction, Inc. in the amount of $348,000 and authorize staff to proceed (funding source:
Community Development Block Grant (CDBG) funds).
BACKGROUND:
For the past several years the City of Ripon has been allocating the City’s annual allotment of CDBG funds towards an improvement project for the Ripon Senior Center. At this time, $421,967 of CDBG funds are available for this project.
In March 2019, the City contracted SKW & Associates to design a 1,300 square foot outdoor seating area on the southeast corner of the existing Ripon Senior Center parcel, which includes:
A metal shade structure (purchased by the City in October 2022) with light fixtures and ceiling fans.
A stucco wall surrounding the seating area for privacy. Access to the seating area will be provided from converting an existing window of the building to a door.
In addition to the seating area, the project includes re-landscaping the front and side of the Ripon Senior Center, rehabilitation and updating the front building façade (including modification of the existing parapet roof, removal of existing stone veneer on the front office portion and replacing with wood plank siding), and removing and replacing existing concrete with stamped concrete.
The Friends of the Senior Center have provided comments regarding the project.
1.4.H
Packet Pg. 113
DISCUSSION:
On October 22, 2024, bids for the Senior Center Project were opened. 7 bids were received as summarized below:
Estate Design and Construction, Inc. $348,000.00
The Design Build Inc. $504,694.00
Paradigm Construction, Inc. $544,179.00
Simile Construction Service, Inc. $565,304.00
JHK Construction, Inc. $592,100.00
Diede Construction, Inc. $711,500.00
Pro-Ex Construction, Inc. $722,755.00
City staff has reviewed the bids and found Estate Design and Construction, Inc. to be the lowest responsive bidder. The Contractor has submitted the bid bond and all required documents. Staff is recommending that the City Council award the bid for the Senior Center Rehabilitation Project to Estate Design and Construction, Inc. in the amount of $348,000 and authorize staff to proceed.
The total budgeted expense for this project is summarized below:
Construction: $348,000
Construction Contingency: $35,000
Materials Testing: $5,000
Total: $388,000
FISCAL IMPACT:
The total cost of $388,000 for construction of the Senior Center Rehabilitation Project will be funded with CDBG funds.
1.4.H
Packet Pg. 114
City Council
259 N. Wilma Avenue
Ripon, CA 95366
MEMO
To: Honorable City Council
From: James Pease, Public Works Director
Date: 11/12/2024
Subject: Fleet Maintenance Facility Electronic Equipment Purchase RECOMMENDATION:
Approve the quote from Tesco Controls to relocate the SCADA equipment to the new Corporation Yard in the not to exceed amount of $34,090 (funding sources: Corp Yard AB1600 Fund, Enterprise Capital Funds, and General Capital Fund).
BACKGROUND:
As part of the Fleet Maintenance Facility Project budget, the City Council approved $500,000 to be allocated for City furnished items at the December 13, 2022 City Council meeting. The following items have been previously approved by the City Council as part of the City furnished items:
Office and conference room furniture: $41,443.88
Mobile Vehicle Column Lifts: $171,182.85
Computers/Network Equipment/Security Firewall/Monitors: $9,228.03 Total to Date: $221,854.76
DISCUSSION:
The City uses a Supervisory Control and Data Acquisition (SCADA) to monitor and control the pumps, lift stations, and towers for the water, sewer, and storm drain systems. This system has been designed, constructed, and programed by Tesco Controls. The SCADA system is currently located at the old Corporation Yard on Vera Avenue.
The cost to relocate, configure and program the equipment is $34,090.
Staff is recommending the City Council approve the quote from Tesco Control to relocate the SCADA equipment to the new Corporation Yard in the not to exceed amount of $34,090.
1.4.I
Packet Pg. 115
FISCAL IMPACT:
The attached quote from Tesco Controls in the amount of $34,090 will be allocated to the Corp Yard AB1600 Fund, Enterprise Capital Funds, and General Capital Fund.
Attachments:
1. Tesco SCADA Relocation
1.4.I
Packet Pg. 116
Corporate Office
8440 Florin Road, Sacramento, CA 95828
P.O. Box 299007, Sacramento, CA 95829
PH: 916.395.8800 FX: 916.429.2817
File Ref. 24H075Q01 Page | 1 of 4
To: City of Ripon Quote Date: 11/4/2024
Attn: James Pease Quote No.: 24H075Q01
Re: City of Ripon
SCADA Relocation
Dear James:
Thank you for your continued interest in TESCO products, services, and solutions. We are pleased to quote the following scope of work pertaining to the above-referenced project.
Project Background
The City of Ripon will be relocating their SCADA equipment form 1210 Vera Avenue to 250 Doak Blvd. Tesco Controls has been requested to provide a quotation to relocate the SCADA system.
Scope of Work
Tesco Controls will furnish Engineers to perform the SCADA relocation. The City wants to reuse the existing rack at the new building. The City will assist with relocating individual pieces of equipment to the new site.
The City will relocate the master radio panel to the permanent building. Tesco will conduct a radio study to ensure appropriate communication between the master radio and the new SCADA location is achievable. Tesco will provide and configure new high-speed radios at both locations.
Tesco will furnish a SCADA programming engineer and Network & Telemetry engineer to perform the relocation.
The engineers will safely power down the SCADA equipment, move the rack, connect cables to the equipment, power up, startup, and test the SCADA system. City staff will be required to assist during the relocation.
Tesco Controls will set up a new view-only client workstation connected to the business network in the crew room.
The workstation will be provided by others. Please note that this new view-only client will limit the number of remote VPN concurrent connections to 3. If more connections are needed, Tesco can help with purchasing additional licenses.
Tesco will not be running any cable or fiber outside of the network rack. Tesco will only be relocating the SCADA equipment.
1.4.I.a
Packet Pg. 117 Attachment: Tesco SCADA Relocation (4461 : Fleet Maintenance Facility Electronic Equipment Purchase) Quotation TESCO CONTROLS
File Ref. 24H075Q01 Page | 2 of 4
Scope of Supply
Item Qty Description
1 1 Provide (1) new high-speed radio to include:
• 400 Mbps MIMO2x2 Radio
• Radio Surge Protector
• Antenna Cabling
2 Lot Professional Services:
Project Management
Engineering -Server rack layout drawing
SCADA Programming-Plan for SCADA hardware relocation, perform hardware relocation, set up new view only client, test, and startup Networking/Communications/Telemetry-plan for SCADA hardware relocation, perform hardware relocation, test, and startup Product Startup Services – verification of cable installation, equipment reconfiguration as required, product function checks, and product startup.
Onsite Training
Travel Expenses
TOTAL (including applicable sales tax): $34,090.00
Progress Payment Milestones
Project Stage: Progress Payment:
Initialization / Down-Payment....................................................................................................................20% Relocation and Testing ...............................................................................................................................70% Startup Services..........................................................................................................................................10% Project Clarifications
Unless otherwise indicated by the Scope of Work above, quote is to furnish only and does not include any trade labor, trade work, construction work, site improvement, contractor services, or any trade installation services. Any trade labor and/or related trade work shall be performed by others/contractor. Unless otherwise indicated by the Scope of Work above, the following is not included within this quotation:
Conduit, field wire, tubing, or basic trade installation materials (brackets, screws, bolts, j-box, stanchions, pull-box, etc.)
Instrumentation mounting components, brackets, stanchions, sunshields, etc. Local control stations and/or field mounted disconnects. Instrumentation, devices, components, or equipment not specifically identified in the above quotation. Fiber optic patch panels, cable, splicing or terminations. Networking infrastructure or architecture modifications to existing facilities. Any 3rd party testing, harmonic testing/analysis, protective device coordination study, short-circuit analysis, or Arc-Flash Risk Assessment (AFRA) services. Electrical interconnection diagrams for equipment not furnished by TESCO. ISA process control loop diagrams.
Signal loop diagrams for equipment not furnished by TESCO.
Clauses, Terms and Conditions
Addendums Acknowledged: 0
Quote is firm for 30 days unless otherwise stated.
1.4.I.a
Packet Pg. 118 Attachment: Tesco SCADA Relocation (4461 : Fleet Maintenance Facility Electronic Equipment Purchase) Quotation TESCO CONTROLS
File Ref. 24H075Q01 Page | 3 of 4
Submittals:
Product/Equipment Submittals: Initial equipment submittal(s) “schedule” to be provided approximately 06 weeks after receipt of purchase order or written notice of intent. Lead-time for this “schedule” may be subject to delays imposed by 3rd party submittal providers. Submittal “schedule” will list all project submittals and will indicate lead-times for each product/equipment submittal. Generation of submittal(s) may be subject to availability of specified material components; supply-chain constraints may impact material item selections, therefore, may impact submittal lead-times. Information Submittals: Information Submittals are dependent on the approval of Product/Equipment Submittals. An updated Submittal Schedule will be provided after receiving approval of corresponding Product/Equipment Submittal showing schedule and lead-times for Information Submittals. Delivery: Initial shipment(s) anticipated to commence approximately 16-20 weeks minimum after Product/ Equipment Submittal approval; however, delivery schedule(s) will be contingent on supply-chain availability and variability for material component selections, therefore, lead-times are subject to change. Delivery schedules will be confirmed and provided after receiving Product/Equipment Submittals approval. Lead-Time & Supply Chain Impacts: Due to the supply chain impacts imposed by the pandemic, all quoted lead-times are subject to change.
Storage Terms: Any item of the product on which shipment is delayed by Buyer may be placed in storage by Seller at Buyer’s expense and risk. If a delay in shipment is requested by Buyer after an order has been entered and accepted:
a. No charge will be made if the request for delay is made more than six (6) weeks before acknowledged shipping date and the requested delay is for a period not in excess of thirty (30) days. b. A charge will be made if the requested delay exceeds a period of thirty (30) days or if the request is made within six (6) weeks of the acknowledged shipping date. Seller will advise Buyer of the charge within ten (10) days of receiving Buyer’s request for delay.
c. If the product is within six (6) weeks of the acknowledged shipping date, then Seller has the option of completing, invoicing and storing the product and charging one and one-half percent (1.5%) per month, or the maximum percentage permitted by law, whichever is lesser, of the established price for such product, plus storage cost.
TESCO price is Ex Works (EXW) per INCOTERMS, freight allowed. Product startup will commence once the product is properly installed and powered up. If buyer requests or schedules product startup and seller is unable to conduct startup due to product not being properly installed, powered, or ready for startup (including being put into full service or full operation), then a fee of $1500 will be charged to buyer to remobilize seller for product startup. TESCO carries liability insurance, with full worker's compensation coverage. TESCO warranties against defect in design workmanship and materials for a period of one year from date of product startup, and does not exceed 18 months from the date of shipment from the factory. Unless otherwise stated above, price does not include any sales tax, use tax, or applicable fees; please apply any taxes and/or fees as appropriate. Please note that all invoices will include sales tax where applicable. Invoices will be billed in accordance with a customer-approved schedule of values and customer-approved pay application.
Terms are net 45 days on approved credit. Shipment release requires the following:
Accounts with sub-par credit will require 50% down-payment upon order and 50% payment at pickup (prior to shipment).
Accounts with approved credit, all milestone progress payments must be current for releasing shipment or deploying services.
Interest will be applied to all past due invoices. Buyer shall pay to Seller all invoiced amount within forty-five (45) calendar days from the date of such invoice. Flow-down provisions are not accepted. In the event any payment becomes past due, Buyer shall pay interest on all late payments, calculated daily and compounded monthly at the rate of 1.5% per month. Buyer shall also reimburse Seller for all reasonable costs incurred by Seller in collecting any late payments, including attorneys' fees and court costs. Price Escalation: If between the proposal date and actual procurement and through no fault of the Seller, the relevant cost of labor, material, freight, tariffs, and other Seller costs combined relating to the contract, increase by greater than 2.5% of the overall contract price, then the contract price shall be subject to
1.4.I.a
Packet Pg. 119 Attachment: Tesco SCADA Relocation (4461 : Fleet Maintenance Facility Electronic Equipment Purchase) Quotation TESCO CONTROLS
File Ref. 24H075Q01 Page | 4 of 4
escalation and increased. Such increase shall be verified by documentation and the amount of contract price escalation shall be calculated as either the actual increased cost to the Seller or, if agreed by the Parties, the equivalent increase of a relevant industry recognized third-party index, and in both cases without any additional profit or margin being added.
All merchandise sold is subject to lien laws.
A processing fee of up to 4% will be added for credit card payments. TESCO’s liabilities shall not exceed 10% of TESCO’s total order value. Final retention to be paid within 10 days after the project notice of completion.
Please feel free to contact us at (916) 395-8800 to discuss any questions or comments you may have regarding this quotation.
Sincerely,
TESCO CONTROLS
Lorenzo Lara
Technical Sales Estimator
[email protected]
1.4.I.a
Packet Pg. 120 Attachment: Tesco SCADA Relocation (4461 : Fleet Maintenance Facility Electronic Equipment Purchase) City Council
259 N. Wilma Avenue
Ripon, CA 95366
MEMO
To: Honorable City Council
From: Kevin Werner, City Administrator
Date: 11/12/2024
Subject: Alcohol and Drug Use Policy - Update
RECOMMENDED ACTION:
This resolution amends the City of Ripon’s Alcohol and Drug Use Policy to comply with Federal Transit Administration (FTA) Alcohol and Drug regulations.
BACKGROUND:
At the December 1, 1992 City Council meeting, Council adopted Resolution No. 92-82 which established an Alcohol and Drug Abuse Policy.
At the April 11, 2023 City Council meeting, Council adopted Resolution No. 23-14 updating the policy to comply with current laws.
DISCUSSION/ANALYSIS:
The City of Ripon has been designated as part of the Manteca Urbanized Area since 2007. As part of the 2020 Census, the City was removed from the Manteca Urbanized Area and is now a part of the Rural or Non-Urbanized Area. As a result, the City is now eligible to receive FTA Section 5311 funding as a sub-recipient through programming by San Joaquin Council of Governments (SJCOG) for transit services. As a sub-recipient of FTA 5311 funds, the City of Ripon is required to comply with FTA Alcohol and Drug regulations and develop a policy consistent with the Code of Federal Regulations rules as defined in 49 CFR Part 655, and in conjunction with 49 CFR Part 40.
The following changes are proposed to the April 11, 2023 Alcohol and Drug Use Policy:
Added paragraph XI – Federal Transit Administration Alcohol and Drug Regulations o This paragraph refers to Attachment A that was added to outline additional regulations for employees who drive or maintain transit vehicles, ensuring that these guidelines align with FTA alcohol and drug regulations, supplementing the existing City of Ripon’s policies for comprehensive safety and compliance.
Packet Pg. 121
Added paragraph XII – Living Document
o The City of Ripon Alcohol and Drug Use Policy is a living document that shall be updated and modified to reflect the most current status of the City’s compliance efforts, including FTA requirements.
In addition to developing a policy, the City of Ripon is required to:
Distribute new, adopted policy to all FTA covered employees. Submit policy and resolution approving policy via FTA’s grant management software as evidence that the appropriate governing officials have approved the policy. FTA will review and concur or request additional information.
Submit copy of Policy to Caltrans.
Audit RTD's compliance with and alcohol and drug regulations annually by visiting their testing site, reviewing certifications and ensuring that their alcohol and drug policy is compliant with CFR Part 40 and Part 655.
FISCAL IMPACT:
None at this time.
Attachments:
1. Exhibit A_Alcohol and Drug Use Policy_2024.11
Packet Pg. 122
RESOLUTION NO. 24-42
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
RIPON AMENDING THE CITY'S ALCOHOL AND DRUG USE
POLICY
WHEREAS, on December 1, 1992, the City of Ripon (“City”) Council adopted Resolution No. 92-82 adopting an Alcohol and Drug Abuse Policy for the City of Ripon; and WHEREAS, on April 11, 2023, the City of Ripon (“City”) Council adopted Resolution No. 23-14 updating the current Alcohol and Drug Use Policy for the City of Ripon to be consistent with current laws; and
WHEREAS, the City is desirous of updating this policy to comply with Federal Transit Administration (FTA) Alcohol and Drug regulations.
NOW, THEREFORE, BE IT RESOLVED AS FOLLOWS:
1. The City Council does hereby adopt the above Recitals as true, and adopts them herein.
2. The City Council hereby amends the City of Ripon Alcohol and Drug Use Policy, as attached hereto in Exhibit “A” and incorporated herein.
3. This Resolution shall take effect upon its adoption.
4. The City Clerk shall certify to the passage and adoption of this resolution and enter it into the book of original resolutions.
PASSED AND ADOPTED at a regular meeting of the City Council of the City of Ripon this 12th day of November, 2024, by the following vote:
Packet Pg. 123
RESULT: ADOPTED AS AMENDED [UNANIMOUS]
MOVER: Gary Barton, Council Member
SECONDER:Michael Restuccia, Council Member
AYES: Zuber, de Graaf, Barton, Uecker, Restuccia
THE CITY OF RIPON,
A Municipal Corporation
By ________________________________
DANIEL DE GRAAF, Mayor
ATTEST:
By: ___________________________
LISA ROOS, City Clerk
Packet Pg. 124
1 Updated 11/2024
CITY OF RIPON
ALCOHOL AND DRUG USE POLICY
I. INTRODUCTION
The City of Ripon recognizes that behavior resulting from the use of alcohol and/or other drugs may detrimentally affect work performance, safety, security, and public confidence in the City’s workforce. The use of alcohol and/or other drugs can present a risk to City employees and the health and welfare of the citizens of this City.
In recognition of the City’s responsibility to maintain a safe, healthy, and productive work environment, and each employee’s responsibility to perform effectively and efficiently, the City has enacted this policy. The goal of this policy is to eliminate drug and alcohol use from the workplace. This is to ensure that employees are in a condition to perform their duties safely, effectively, and efficiently in the interests of themselves, their fellow workers, and the public.
The presence of drugs or alcohol on the job, and the influence of these substances on employees during working hours, are inconsistent with this objective.
II. APPLICATION
This policy applies to all City of Ripon employees, except as this policy is superseded by federally mandated drug and alcohol policies. Compliance with this policy is a condition of employment.
This policy applies to alcohol and to all substances, drugs, or medications, legal or illegal, which could impair an employee's ability to effectively and safely perform the functions of their job. This policy shall exclude from the disciplinary provisions contained herein the authorized handling of drugs and/or use of alcohol by City employees in the performance of their duties.
In the event a dispute arises with respect to the interpretation or application of this policy, such dispute shall be appealed pursuant to the City of Ripon Merit System Rules and Regulations.
III. PURPOSE
The purpose of this policy is to outline the responsibilities of City of Ripon supervisors and employees regarding alcohol, illegal drugs, prescription drugs or any other substance which could impair an employee’s ability to safely and effectively perform the functions of their job All persons covered by this policy should be aware that violations of the policy may result in discipline, up to and including termination.
IV. POLICY
A. Prohibitions:
1. Employees shall not be at work under the influence of any controlled substance, including narcotics (including marijuana), prescription drugs not lawfully prescribed, or alcohol.
EXHIBIT A a
Packet Pg. 125 Attachment: Exhibit A_Alcohol and Drug Use Policy_2024.11 (24-42 : Alcohol and Drug Use Policy - Update) 2 Updated 11/2024
2. Employees shall not use, possess, sell, solicit, distribute, or manufacture alcohol or any illegal substance while at the work place, operating a City vehicle, or wearing a City uniform. An exception exists for sworn City police officers whose duties require possession of drugs and/or possession or consumption of alcohol in the course and scope of their job duties (i.e. undercover assignments). An employee consuming alcohol in the course and scope of their job duties must have prior approval by the Chief of Police or designee, for that specific event.
3. Employees shall not consume, ingest, distribute, or use cannabis, cannabis infused products, and/or other cannabis substances at work due to the high probability that it will impair work performance. Although pursuant to Proposition 64 California legalized adult possession and consumption of marijuana for recreational use, and pursuant to Proposition 215 California law permitted the use of medical marijuana, these laws have no effect on the workplace or this policy. In the case of Ross v.
Ragingwire (2008) 42 Cal.4th 920, the California Supreme Court held that employers are not required to permit an employee’s medicinal marijuana use as a reasonable accommodation. Likewise, Proposition 64 states in Health & Safety Code section 11362.45, subdivision (f), that it does not restrict the rights of employers to maintain a drug and alcohol free workplace. Accordingly, the prohibitions set forth in this policy apply to marijuana in all forms (e.g. use through smoking, eating, vaping, etc.).
B. Drug / Alcohol Testing:
1. Employees whose ability to work or whose job performance is impaired because of the use of alcohol or drugs will be in violation of this policy.
2. Employees reasonably believed to be under the influence of a controlled substance shall be prevented from engaging in further work. The City has no authority to detain, but may notify the police of the employee’s condition.
3. The City may require a blood test, urinalysis, or other drug and/or alcohol screening of employees who are reasonably suspected of using or being under the influence of a drug or alcohol at work. The City will consider any employee refusing to submit to a drug and/or alcohol screening as insubordinate, which may lead to discipline, up to and including termination.
C. Medical:
1. The City of Ripon is committed to providing reasonable accommodation to those employees whose drug and/or alcohol problem classified them as disabled under federal and/or state law.
2. Use of medically prescribed medications and drugs, as directed by the employee’s physician, is not a violation of this policy. An employee must notify their supervisor before beginning work when taking medications or drugs, including but not limited to:
prescription drugs, over the counter medications, or illegal drugs or narcotics (including marijuana) which could interfere with the safe and effective performance of their duties or operation of City equipment. Failure to do so may result in a
Packet Pg. 126 Attachment: Exhibit A_Alcohol and Drug Use Policy_2024.11 (24-42 : Alcohol and Drug Use Policy - Update) 3 Updated 11/2024
discipline.
3. In the event there is a question regarding an employee's ability to safely and effectively perform assigned duties while using such medications or drugs, clearance from a qualified physician may be required. This policy does not require or request the health care provider or the employee to identify any prescription drug or the medical condition for which it is prescribed.
D. Conviction:
1. Under the federal Drug-Free Workplace Act, any City employee convicted of violating a criminal drug statute (including a plea of nolo contendere) while in the workplace must notify the City within five (5) days of the conviction. This notification to the City of the conviction will not relieve the employee from any disciplinary consequences of the conduct upon which the conviction is based. Within thirty (30) days of such notice, the City will take appropriate action as to the employee. The City Administrator or a designee shall notify granting agencies within ten (10) days of receiving notice of a workplace drug conviction, whether the notice is received from the convicted employee or otherwise.
E. City Diligence:
1. In order to enforce this policy and ensure the safety of all City employees, the City, unless unlawful by Public Safety Officers Procedural Bill of Rights (POBR) or other rules and regulations, reserves the right to search all areas and property over which the City maintains full or joint control with the employee for the purpose of detecting alcohol, cannabis, cannabis-infused products, or illegal drugs. Areas jointly controlled by the City and the employee include, but are not limited to, desks, lockers (even if locked), work stations, filing cabinets, and vehicles. Employees have no reasonable expectation of privacy with respect to any City property. The City will make a reasonable effort to contact the employee before conducting the search. However, the City can conduct an inspection at any time, with or without notice, and regardless of whether any employee is present.
2. The City Administrator or a designee shall establish and maintain a drug-free awareness program to inform City employees regarding:
a. The dangers of drug or alcohol use in the workplace. b. The City's policy of maintaining a drug- and alcohol free workplace. c. The availability of drug or alcohol counseling, rehabilitation, and employee assistance programs.
d. The penalties that may be imposed upon employees for drug or alcohol use violations occurring in the workplace.
3. The decision to discipline or discharge will be carried out in conformance with reference to the City of Ripon's pertinent discipline procedures. a
Packet Pg. 127 Attachment: Exhibit A_Alcohol and Drug Use Policy_2024.11 (24-42 : Alcohol and Drug Use Policy - Update) 4 Updated 11/2024
V. EMPLOYEE RESPONSIBILITY
An employee must:
A. Be able to perform the duties of their position without the impairment of alcohol or a controlled substance.
B. Not report to work for their regular work schedule while their ability to perform job duties is impaired due to alcohol or drug use.
C. Disclose to their supervisor, if being called in to work on an unscheduled shift, if they have recently consumed alcoholic beverages or impairing drugs. There shall be no discipline if an employee is unable to report to work in this situation.
D. Refrain from alcohol or drug use while on call and be ready to perform their duties as they would when reporting for a regular shift.
E. Not possess, use, or consume alcoholic beverages or impairing drugs during work hours or any paid time, except when possession and/or use is prescribed by a medical doctor and approved by the employee’s supervisor or required in the course of Police Department employment.
F. Not directly, or through a third party, knowingly sell or provide drugs or alcohol to any person, including any employee, while either employee or both employees are on duty or officially on-call.
G. Submit to a drug and/or alcohol screening or test when the City has reasonable suspicion they are under the influence of drugs or alcohol in the workplace.
H. Notify their supervisor before beginning work, when taking any medications or drugs (prescription or nonprescription) which may interfere with the safe and effective performance of duties or operation of City equipment.
VI. SUPERVISOR RESPONSIBILITIES AND GUIDELINES
A. Supervisory employees are responsible for reasonable enforcement of this policy.
B. Supervisor should ask the employee if anything is preventing them from reporting to work to effectively and safely perform the functions of their job if the employee is being called in for an unscheduled shift.
C. Supervisors shall not demand employees report to work when being called in for a scheduled or unscheduled shift if the employee feels that their ability to perform their job duties are impaired due to alcohol or drug use.
D. If the employee’s status is in question, the Supervisor shall make the final determination on whether the employee reports to work for an unscheduled shift. a
Packet Pg. 128 Attachment: Exhibit A_Alcohol and Drug Use Policy_2024.11 (24-42 : Alcohol and Drug Use Policy - Update) 5 Updated 11/2024
E. Supervisors may request that an employee submit to a drug and/or alcohol screen/test when they have reasonable suspicion that an employee is under the influence of drugs and/or alcohol while at work.
"Reasonable suspicion" is a belief based on objective facts sufficient to lead a reasonably prudent person to suspect that an employee is under the influence of drugs or alcohol. Examples of objective factors include, but are not limited to:
1. Slurred or altered speech.
2. Alcohol odor on breath.
3. Unsteady walking or movement.
4. Abnormal or erratic behavior.
5. Possession of alcohol or drugs.
6. An accident involving City property or equipment.
F. Any supervisory employee suspecting an employee of drug and/or alcohol use will document in writing the facts constituting reasonable suspicion that the employee in question is under the influence of alcohol or drugs. It is the responsibility of the supervisory employee to ensure appropriate disciplinary action is taken.
VII. DRUG AND/OR ALCOHOL TESTING
The City has discretion to test employees for alcohol and drug use. The City will use an outside laboratory to perform all testing.
The City may require a blood test, urinalysis, or other drug and/or alcohol screening of employees who are reasonably suspected of using or being under the influence of a drug or alcohol at work.
The Supervisor must record the factors that support reasonable suspicion in writing and provide to Human Resources within 24 hours. The employee will be relieved from duty, transported to the testing facility and to their home after the test. The employee will be placed on sick or other paid leave until the test results are received.
The drug and/or alcohol test will be administered by Sutter Gould Medical Foundation, 600 Coffee Road, Modesto, California, or by any other testing facility, which is chosen jointly by the bargaining unit and the City. The facility must be licensed and certified by the California Department of Health Services, Laboratory Field Service and comply with the scientific and technical guidelines for Federal Drug Testing Programs and the standards of the Alcohol, Drug Abuse and Mental Health Administration of the U.S. Department of Health and Human Services. The drug and/or alcohol test may look for any substance, which could impair an employee’s ability to effectively and safely perform the functions of their job.
VIII. RESULTS OF DRUG AND/OR ALCOHOL ANALYSIS
The City will investigate an employee who receives a positive test result to gather all facts, which will include an employee interview. The City has the right to decide whether to discipline or terminate the employee in conformance with City policies and due process rights of the employee. a
Packet Pg. 129 Attachment: Exhibit A_Alcohol and Drug Use Policy_2024.11 (24-42 : Alcohol and Drug Use Policy - Update) 6 Updated 11/2024
IX. EMPLOYEE ASSISTANCE PROGRAM
The City has a well-established voluntary Employee Assistance Program (EAP) in place to assist employees and their eligible family members in addressing alcohol and drug dependency.
Employees who think they may have an alcohol or drug usage problem are urged to voluntarily seek confidential assistance from the City’s EAP. The City of Ripon will support those who seek help voluntarily and will be equally firm in identifying and disciplining those who do not seek help or whose continued substance abuse either violates City rules or interferes in the employee's job performance.
Employees may utilize sick leave for self-referral appointments during regular work hours if the employee is unable to schedule an appointment during off-work hours. Any earned leave time may be utilized for EAP participation. If an employee requires additional leave time, they may request a medical leave of absence subject to approval.
Supervisors should encourage employees to use the EAP when usual supervisory actions do not improve deteriorating or unsatisfactory job performance or when a specific on-the-job incident is cause for concern.
An employee who seeks voluntary assistance prior to being notified of any discipline or request for testing by the employer, shall not be disciplined or illegally discriminated against for seeking such assistance. Requests for such assistance shall remain confidential and shall not be revealed to other employees or management personnel without the employee’s consent.
X. CONFIDENTIALITY
Applicants will be required to fill out a consent to release medical records form when the test is administered. Laboratory reports or test results may be disclosed to City of Ripon management on a strictly need-to-know basis and to the tested applicant, or to the designated representative of the tested applicant, upon request. Disclosures, without patient consent, may also occur when law compels the information or by judicial or administrative process; the information has been placed at issue in a formal dispute between the employer and applicant; or the information is needed by medical personnel for the diagnosis or treatment of the patient who is unable to authorize disclosure.
XI. FEDERAL TRANSIT ADMINISTRATION ALCOHOL AND DRUG REGULATIONS In addition to this policy, employees who drive and/or maintain transit vehicles are subject to the policy in Attachment A which is in compliance with Federal Transit Administration Alcohol and Drug regulations.
XII. LIVING DOCUMENT
The City of Ripon Alcohol and Drug Use Policy is a living document that shall be updated and modified to reflect the most current status of the City’s compliance efforts. See Attachment B:
Revision History. It will be available on the City’s website and on file in the City Clerk’s Office. a
Packet Pg. 130 Attachment: Exhibit A_Alcohol and Drug Use Policy_2024.11 (24-42 : Alcohol and Drug Use Policy - Update) FTA Alcohol and Drug Policy – City of Ripon
Attachment A: Alcohol and Drug Policy
In compliance with Federal Transit Administration Alcohol and Drug regulations City of Ripon
Alcohol and Drug Policy
In compliance with Federal Transit Administration Alcohol and Drug regulations a
Packet Pg. 131 Attachment: Exhibit A_Alcohol and Drug Use Policy_2024.11 (24-42 : Alcohol and Drug Use Policy - Update) FTA Alcohol and Drug Policy – City of Ripon
Table of Contents
1. Purpose of Policy.................................................................................................................................3
2. Covered Employees.............................................................................................................................3
3. Prohibited Behavior ............................................................................................................................3
4. Consequences for Violations...............................................................................................................4
5. Circumstances for Testing...................................................................................................................4
6. Testing Procedures..............................................................................................................................7
7. Test Refusals........................................................................................................................................7
8. Contact Person....................................................................................................................................8 Appendix A: Covered Positions.....................................................................................................................9 a
Packet Pg. 132 Attachment: Exhibit A_Alcohol and Drug Use Policy_2024.11 (24-42 : Alcohol and Drug Use Policy - Update) FTA Alcohol and Drug Policy – City of Ripon
1. Purpose of Policy
This policy complies with 49 CFR Part 655, as amended and 49 CFR Part 40, as amended. Copies of Parts 655 and 40 are available in the City Clerk’s office and can be found on the internet at the Federal Transit Administration (FTA) Drug and Alcohol Program website http://transit-safety.fta.dot.gov/DrugAndAlcohol/.
All covered employees are required to submit to drug and alcohol tests as a condition of employment in accordance with 49 CFR Part 655.
In addition, DOT has published 49 CFR Part 32, implementing the Drug-Free Workplace Act of 1988, which requires the establishment of drug-free workplace policies and the reporting of certain drug-related offenses to the FTA.
2. Covered Employees
This policy applies to every person, including an applicant or transferee, who performs or will perform a “safety-sensitive function” as defined in Part 655, section 655.4.
You are a covered employee if you perform any of the following:
• Operating a revenue service vehicle, in or out of revenue service • Operating a non-revenue vehicle requiring a commercial driver’s license • Controlling movement or dispatch of a revenue service vehicle • Maintaining (including repairs, overhaul and rebuilding) of a revenue service vehicle or equipment used in revenue service
• Carrying a firearm for security purposes
A volunteer is a covered employee if:
(1) the volunteer is required to have a commercial driver’s license to operate the vehicle; or (2) the volunteer performs a safety-sensitive function and receives remuneration in excess of his or her actual expenses incurred
See Appendix A for a list of covered positions by job title.
3. Prohibited Behavior
Use of illegal drugs is prohibited at all times. Prohibited drugs include:
• marijuana
• cocaine
• phencyclidine (PCP)
• opioids
• amphetamines
a
Packet Pg. 133 Attachment: Exhibit A_Alcohol and Drug Use Policy_2024.11 (24-42 : Alcohol and Drug Use Policy - Update) FTA Alcohol and Drug Policy – City of Ripon
All covered employees are prohibited from performing or continuing to perform safety-sensitive functions while having an alcohol concentration of 0.04 or greater.
All covered employees are prohibited from consuming alcohol while performing safety-sensitive job functions or while on-call to perform safety-sensitive job functions. If an on-call employee has consumed alcohol, they must acknowledge the use of alcohol at the time that they are called to report for duty. If the on-call employee claims the ability to perform his or her safety-sensitive function, he or she must take an alcohol test with a result of less than 0.02 prior to performance.
All covered employees are prohibited from consuming alcohol within four (4) hours prior to the performance of safety-sensitive job functions.
All covered employees required to take a post-accident test are prohibited from consuming alcohol for eight (8) hours following involvement in an accident or until he or she submits to the post-accident drug and alcohol test, whichever occurs first.
4. Consequences for Violations
Following a positive drug or alcohol (BAC at or above 0.04) test result or test refusal, the employee will be immediately removed from safety-sensitive duty and provided with contact information for Substance Abuse Professionals (SAPs).
Following a BAC of 0.02 or greater, but less than 0.04, the employee will be immediately removed from safety-sensitive duties until the start of their next regularly scheduled duty period (but for not less than eight hours) unless a retest results in the employee’s alcohol concentration being less than 0.02.
5. Circumstances for Testing
Pre-Employment Testing
Pre-employment alcohol tests are conducted after making a contingent offer of employment or transfer.
All pre-employment alcohol tests will be conducted using the procedures set forth in 49 CFR Part 40. An alcohol test result of less than 0.02 is required before an employee can first perform safety-sensitive functions. If a pre-employment alcohol test is cancelled, the individual will be required to undergo another test with a result of less than 0.02 before performing safety-sensitive functions.
A negative pre-employment drug test result is required before an employee can first perform safetysensitive functions. If a pre-employment test is cancelled, the individual will be required to undergo another test and successfully pass with a verified negative result before performing safety-sensitive functions.
If a covered employee has not performed a safety-sensitive function for 90 or more consecutive calendar days, and has not been in the random testing pool during that time, the employee must take and pass a pre-employment test before he or she can return to a safety-sensitive function. a
Packet Pg. 134 Attachment: Exhibit A_Alcohol and Drug Use Policy_2024.11 (24-42 : Alcohol and Drug Use Policy - Update) FTA Alcohol and Drug Policy – City of Ripon
A covered employee or applicant who has previously failed or refused a DOT drug and/or alcohol test must provide proof of having successfully completed a referral, evaluation, and treatment plan meeting DOT requirements.
Reasonable Suspicion Testing
All covered employees shall be subject to a drug and/or alcohol test when City of Ripon has reasonable suspicion to believe that the covered employee has used a prohibited drug and/or engaged in alcohol misuse. A reasonable suspicion referral for testing will be made by a trained supervisor or other trained company official on the basis of specific, contemporaneous, articulable observations concerning the appearance, behavior, speech, or body odors of the covered employee.
Covered employees may be subject to reasonable suspicion drug testing any time while on duty. Covered employees may be subject to reasonable suspicion alcohol testing while the employee is performing safety-sensitive functions, just before the employee is to perform safety-sensitive functions, or just after the employee has ceased performing such functions.
Post-Accident Testing
Covered employees shall be subject to post-accident drug and alcohol testing under the following circumstances:
Fatal Accidents
As soon as practicable following an accident involving the loss of a human life, drug and alcohol tests will be conducted on each surviving covered employee operating the public transportation vehicle at the time of the accident. In addition, any other covered employee whose performance could have contributed to the accident, as determined by City of Ripon using the best information available at the time of the decision, will be tested.
Non-fatal Accidents
As soon as practicable following an accident not involving the loss of a human life, drug and alcohol tests will be conducted on each covered employee operating the public transportation vehicle at the time of the accident if at least one of the following conditions is met:
(1) The accident results in injuries requiring immediate medical treatment away from the scene, unless the covered employee can be completely discounted as a contributing factor to the accident
(2) One or more vehicles incurs disabling damage and must be towed away from the scene, unless the covered employee can be completely discounted as a contributing factor to the accident
(3) The vehicle is a rail car, trolley car or bus, or vessel, and is removed from operation, unless the covered employee can be completely discounted as a contributing factor to the accident
In addition, any other covered employee whose performance could have contributed to the accident, as determined by City of Ripon using the best information available at the time of the decision, will be tested.
a
Packet Pg. 135 Attachment: Exhibit A_Alcohol and Drug Use Policy_2024.11 (24-42 : Alcohol and Drug Use Policy - Update) FTA Alcohol and Drug Policy – City of Ripon
A covered employee subject to post-accident testing must remain readily available, or it is considered a refusal to test. Nothing in this section shall be construed to require the delay of necessary medical attention for the injured following an accident or to prohibit a covered employee from leaving the scene of an accident for the period necessary to obtain assistance in responding to the accident or to obtain necessary emergency medical care.
Random Testing
Random drug and alcohol tests are unannounced and unpredictable, and the dates for administering random tests are spread reasonably throughout the calendar year. Random testing will be conducted at all times of the day when safety-sensitive functions are performed.
Testing rates will meet or exceed the minimum annual percentage rate set each year by the FTA administrator. The current year testing rates can be viewed online at www.transportation.gov/odapc/random-testing-rates.
The selection of employees for random drug and alcohol testing will be made by a scientifically valid method, such as a random number table or a computer-based random number generator. Under the selection process used, each covered employee will have an equal chance of being tested each time selections are made.
A covered employee may only be randomly tested for alcohol misuse while the employee is performing safety-sensitive functions, just before the employee is to perform safety-sensitive functions, or just after the employee has ceased performing such functions. A covered employee may be randomly tested for prohibited drug use anytime while on duty.
Each covered employee who is notified of selection for random drug or random alcohol testing must immediately proceed to the designated testing site.
Return to Duty Testing
Any employee who is allowed to return to safety-sensitive duty after failing or refusing to submit to a DOT drug and/or alcohol test must first be evaluated by a substance abuse professional (SAP), complete a SAP-required program of education and/or treatment, and provide a negative return-to-duty drug test result and/or an alcohol test result of less than 0.02. Any return-to-duty drug testing will be directly observed. All tests will be conducted in accordance with 49 CFR Part 40, Subpart O.
Follow-up Testing
Employees returning to safety-sensitive duty following a return-to-duty test will be required to undergo unannounced follow-up alcohol and/or drug testing for a period of one (1) to five (5) years, as directed by the SAP. The duration of testing will be extended to account for any subsequent leaves of absence, as necessary. The type (drug and/or alcohol), number, and frequency of such follow-up testing shall be directed by the SAP.
A covered employee may only be subject to follow-up alcohol testing while the employee is performing safety-sensitive functions, just before the employee is to perform safety-sensitive functions, or just after a
Packet Pg. 136 Attachment: Exhibit A_Alcohol and Drug Use Policy_2024.11 (24-42 : Alcohol and Drug Use Policy - Update) FTA Alcohol and Drug Policy – City of Ripon
the employee has ceased performing such functions. A covered employee may be subject to follow-up drug testing anytime while on duty. All follow-up drug tests will be directly observed. All testing will be conducted in accordance with 49 CFR Part 40, Subpart O.
6. Testing Procedures
All FTA drug and alcohol testing will be conducted in accordance with 49 CFR Part 40, as amended.
Dilute Urine Specimen
If there is a negative dilute test result, City of Ripon will conduct one additional retest. The result of the second test will be the test of record.
Dilute negative results with a creatinine level greater than or equal to 2 mg/dL but less than or equal to 5 mg/dL require an immediate recollection under direct observation (see 49 CFR Part 40, section 40.67).
Split Specimen Test
In the event of a verified positive test result, or a verified adulterated or substituted result, the employee can request that the split specimen be tested at a second laboratory. City of Ripon guarantees that the split specimen test will be conducted in a timely fashion. Employee will not be required to pay for the test.
7. Test Refusals
As a covered employee, you have refused to test if you:
(1) Fail to appear for any test (except a pre-employment test) within a reasonable time, as determined by City of Ripon.
(2) Fail to remain at the testing site until the testing process is complete. An employee who leaves the testing site before the testing process commences for a pre-employment test has not refused to test. (3) Fail to provide a specimen for a drug or alcohol test. An employee who does not provide a specimen because he or she has left the testing site before the testing process commenced for a preemployment test has not refused to test. (4) In the case of a directly-observed or monitored urine drug collection, fail to permit monitoring or observation of your provision of a specimen.
(5) Fail to provide a sufficient specimen for a drug or alcohol test without a valid medical explanation. (6) Fail or decline to take a second drug test as directed by the collector or City of Ripon. (7) Fail to undergo a medical evaluation as required by the MRO or City of Ripon’s Designated Employer Representative (DER).
(8) Fail to cooperate with any part of the testing process. (9) Fail to follow an observer’s instructions to raise and lower clothing and turn around during a directly-observed urine drug test.
(10) Possess or wear a prosthetic or other device used to tamper with the collection process. (11) Admit to the adulteration or substitution of a specimen to the collector or MRO. a
Packet Pg. 137 Attachment: Exhibit A_Alcohol and Drug Use Policy_2024.11 (24-42 : Alcohol and Drug Use Policy - Update) FTA Alcohol and Drug Policy – City of Ripon
(12) Refuse to sign the certification at Step 2 of the Alcohol Testing Form (ATF). (13) Fail to remain readily available following an accident.
As a covered employee, if the MRO reports that you have a verified adulterated or substituted test result, you have refused to take a drug test.
As a covered employee, if you refuse to take a drug and/or alcohol test, you incur the same consequences as testing positive and will be immediately removed from performing safety-sensitive functions, and provided with contact information for SAPs.
8. Contact Person
Any questions regarding this policy should be directed to the following individual:
Lisa Roos, City Clerk
259 N. Wilma Ave.
Ripon, CA 95366
209-599-2108
a
Packet Pg. 138 Attachment: Exhibit A_Alcohol and Drug Use Policy_2024.11 (24-42 : Alcohol and Drug Use Policy - Update) FTA Alcohol and Drug Policy – City of Ripon
Appendix A: Covered Positions
Job Title Job Duties Testing Authority
Public Works Maintenance Job duties include the general repair and maintenance of City
of Ripon CNG buses.
Department of Transportation (DOT)
Volunteer Bus Drivers Transport passengers upon
request.
Department of Transportation (DOT)
a
Packet Pg. 139 Attachment: Exhibit A_Alcohol and Drug Use Policy_2024.11 (24-42 : Alcohol and Drug Use Policy - Update) Attachment B: Revision History
The following table shows the revision history for the City of Ripon Alcohol and Drug Use Policy.
Revision
Number Description Date
Revision
Number Description Date
1 Adopted policy. Res.
No. 92-82 12/1/1992 16
2 Updated current policy
to comply with current
laws. Res. No. 23-14
4/11/2023 17
3 Updated current policy
to include Attachment
A – Alcohol and Drug
Policy (in compliance
with FTA regulations),
Attachment B –
Revision History, and
to declare policy a
living document.
11/12/2024 18
4 19
5 20
6 21
7 22
8 23
9 24
10 25
11 26
12 27
13 28
14 29
15 30
a
Packet Pg. 140 Attachment: Exhibit A_Alcohol and Drug Use Policy_2024.11 (24-42 : Alcohol and Drug Use Policy - Update) City Council
259 N. Wilma Avenue
Ripon, CA 95366
MEMO
To: Honorable City Council
From: Ken Zuidervaart, Planning Director
Date: 11/12/2024
Subject: Development Agreement - Annual Review (2024)
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 October 14, 2024 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.
2.A
Packet Pg. 141
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 One has just started and the other one will most likely start in the Spring of 2025
Meadowood Subdivision (88 medium density lots, Lennar Homes has started construction of the Meadowood project along Fulton Avenue) Pereira Subdivision (45 lots, developer, JKB Living has purchased the project and is currently in the process of submitting improvement plans for the project. Construction is anticipated for spring of 2025) 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. Active DA Map 2024
2. Development Agreement Master List - 2024
3. Council Public Hearing Notice - Annual Review 2024
4. October 14, 2024 Planning Commission Minutes
2.A
Packet Pg. 142
2.A.a
Packet Pg. 143
Attachment: Active DA Map 2024 (4455 : Development Agreement - Annual Review (2024)) Development Agreement Master List - 2024
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 Lennar Homes Meadowood Subdivision Res 7/12/2028 873 yes 57 DA19-01 JKB Living Pereira Subdivision Res 5/15/2030 894 yes Expired or Terminated Development Agreements
Completed Development Agreements
Active Development Agreements
2.A.b
Packet Pg. 144 Attachment: Development Agreement Master List - 2024 (4455 : Development Agreement - Annual Review
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, November 12, 2024, 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 1, 2024
2.A.c
Packet Pg. 145 Attachment: Council Public Hearing Notice - Annual Review 2024 (4455 : Development Agreement - Annual Review (2024)) Ripon Planning Commission Minutes
MONDAY, OCTOBER 14, 2024 – 6:00 PM
REGULAR MEETING
PLEDGE OF ALLEGIANCE:
This meeting was called to order at 6:00 P.M. with Commissioner Van Essen leading the Pledge of Allegiance to the Flag.
ROLL CALL:
Attendee Name Title Status Arrived
Steven Verver Commissioner Absent
George Saljian Commissioner Absent
Steve Stevenson Commissioner Absent
Debra Van Essen Commissioner Present
Dave Collins Commissioner Present
Jeff Veilleux Commissioner Present
Others Present: Planning Director Ken Zuidervaart, Planning Secretary Michael Winters, Information Systems Alex Arias, Ryan Van Groningen, Allen Van Slyke, Steven Terpstra, Nancy Terpstra.
PUBLIC DISCUSSION:
No one from the public wished to speak at this time.
APPROVAL OF MINUTES:
Motion to approve the minutes of the regular Planning Commission Meeting of August 19, 2024.
RESULT: ADOPTED [UNANIMOUS]
MOVER: Debra Van Essen, Commissioner
SECONDER: Dave Collins, Commissioner
AYES: Van Essen, Collins, Veilleux
A. PLANNING COMMISSION - REGULAR MEETING - AUG 19, 2024 6:00 PM
2.A.d
Packet Pg. 146 Attachment: October 14, 2024 Planning Commission Minutes (4455 : Development Agreement - Annual Review (2024)) Planning Commission Page 2 October 14, 2024
1. DISCUSSION ITEMS:
A. MAJOR SITE REVIEW (SR24-62) FOR 821 S. ACACIA AVENUE A request to construct an unattended RV &
Boat storage facility located on a portion
of a light industrial property located at 821
S. Acacia Avenue.
Should the Planning Commission agree
with staff’s recommendation, the
following motion would be appropriate:
“The Planning Commission approves
the Major Site Plan Permit (SR24-62)
for 821 S. Acacia Avenue (Acacia
Avenue RV Storage), based on the
findings and subject to the conditions
of the staff report.”
Planning Director Zuidervaart introduced the staff report into record.
Zuidervaart said the request is to construct an unattended RV and Boat storage facility on a 1.02-acre M1 (Light Industrial) zoned property at 821 South Acacia Avenue. He said the proposed storage facility would occupy approximately 0.50 acres of the parcel. He noted that the property currently contains five residential units on the remaining 0.52 acres, which will remain.
Zuidervaart said access to the site would be provided by two new commercial driveways off Acacia Avenue. He said the northern driveway will serve as the entrance with an automated keypad entry gate located 57’ behind the sidewalk, which allows the vehicles and trailers to pull off the public road. He said the southern driveway will serve as the exit and will align with an alley providing access to the residential units. He said modifications to fencing and storage areas would be made to facilitate a rear exit. He said the Ripon Consolidated Fire District (RCFD) reviewed the plans and approved the turning radii for emergency vehicles.
Zuidervaart said the site will contain 14 RV parking spaces ranging from 23 to 30.5 feet in length, with most spaces being 12 feet wide. He said a condition of approval would require concrete bollards to be installed at the rear of each RV space to protect the adjacent mini-storage facility.
Zuidervaart said there is no vehicle parking spaces identified on the site plan. He said the applicant will have to identify a location and install one off street handicap van accessible parking space pursuant to the California Building Code.
Zuidervaart said landscaping will be focused at the front of the site and at the rear North/West corner of the site. He said the site plan indicates slightly over 10% of landscaping, which meets the City’s standards for the M1 (Light Industrial) district. He said the landscaping on-site will be required to hook into the City’s non-potable water system for irrigation purposes.
2.A.d
Packet Pg. 147 Attachment: October 14, 2024 Planning Commission Minutes (4455 : Development Agreement - Annual Review (2024)) Planning Commission Page 3 October 14, 2024
Zuidervaart noted that the site plan does not include any lighting plans; however, a detailed lighting plan will need to be submitted to the RCFD and the Planning Department for approval. He added that the project requirements include installing new asphalt pavement on the southbound lane of Acacia Avenue, a city-standard concrete sidewalk, curb, and gutter along the property frontage, and an 8-foot masonry block wall along the western property line. The project will also include one city streetlight with a city security camera on Acacia Avenue, and an 8-foot-tall wrought iron fence at the site entrance.
Zuidervaart said a project referral was sent out to all affected agencies on August 6, 2024, soliciting comments on the proposed project. He said all comments and conditions of approval received during the review period have been incorporated into the staff report where appropriate.
PUBLIC HEARING OPENED
Applicant: Ryan Van Groningen said he has nothing to present, but is willing to answer any questions.
Commissioner Van Essen asked Van Groningen if he owns the dwelling units on the property, and if they will remain on site.
Van Groningen said he purchased the property in May of this year and intends to keep the dwelling units.
Commissioner Collins asked if there would be any additional amenities for the RV storage facility.
Van Groningen said no, the facility is too small to offer additional amenities.
Collins asked if there would be any additional parking spaces.
Van Groningen said there would be additional parking available on the street if needed.
Vice Chairman Veilleux asked about the containment of fluid or other hazardous materials.
Van Groningen said since they are not offering amenities such as washing bays, or dump/maintenance stations, each RV should be self-contained. He said they would only be parking at this facility so there should be no concern.
Proponents: No one wished to speak in favor of this project.
2.A.d
Packet Pg. 148 Attachment: October 14, 2024 Planning Commission Minutes (4455 : Development Agreement - Annual Review (2024)) Planning Commission Page 4 October 14, 2024
Opponents:
Steven Terpstra stated that he and his wife own Acacia Storage, which is adjacent to the project site. He expressed concerns about the size of the bollards and the drainage pathway for run-off water, emphasizing the need to ensure that his building is protected from potential damage or flooding.
Nancy Terpstra echoed her husband’s sentiments, and expressed concerns regarding parking on the street.
Allen Van Slyke expressed concerns about traffic and the condition of the roads. He noted that Acacia Avenue has become a major thoroughfare, and the addition of trailers and RVs would further deteriorate the already poor road conditions.
PUBLIC HEARING CLOSED
Collins asked Zuidervaart if he knew when Acacia Avenue would get resurfaced with new asphalt. Zuidervaart said he did not know and would have to check with the Engineering Department.
Veilleux asked Zuidervaart whether he believes the project could lead to an increase in theft or vandalism. Zuidervaart responded that the applicant would be required to install a streetlight and a city security camera overlooking the property, which should mitigate any potential issues.
Collins asked if there were any drawings for the installation of the bollards.
Zuidervaart stated that there are no drawings at this time. He noted that a condition of approval requires the applicant to submit drawings detailing the placement and size of the bollards before installation.
Motion to approve the Major Site Plan Permit SR24-62 for 821 S. Acacia Avenue, based on the findings and subject to the conditions of the staff report.
RESULT: ADOPTED [UNANIMOUS]
MOVER: Dave Collins, Commissioner
SECONDER: Debra Van Essen, Commissioner
AYES: Van Essen, Collins, Veilleux
2.A.d
Packet Pg. 149 Attachment: October 14, 2024 Planning Commission Minutes (4455 : Development Agreement - Annual Review (2024)) Planning Commission Page 5 October 14, 2024
2. PUBLIC HEARINGS:
A. USE PERMIT EXTENSION REQUEST - AVID/CANDLEWOOD SUITES A request from the developer (Manteca
Hospitality, Inc.) for the Planning
Commission to approve an additional oneyear time extension for the Avid/Candlewood Suites Project that was
approved in October of 2022.
Should the Planning Commission agree
with staff’s recommendation, the
following motion would be appropriate:
“The Planning Commission
approves an additional one-year
extension request for Use Permit
(UP22-61), Avid/Candlewood
Suites project, based on the
findings and subject to the
conditions of approval of the
original staff report”
Planning Director Zuidervaart introduced the staff report into the record.
Zuidervaart stated that at the October 2022 meeting date, the Planning Commission approved a request to construct a 45,000 square foot, four-story hotel at 1499 North Jack Tone Road, adjacent to Denny’s. He mentioned that staff reviewed all the original conditions of approval when the extension request was received and determined that no changes or additional conditions were necessary.
Zuidervaart said the recommended action from staff would be to approve the one-year time extension. He mentioned that the applicant had reported difficulty finding builders for the project, compounded with higher interest rates.
PUBLIC HEARING OPEN
No one wished to speak in favor or opposition on this item.
PUBLIC HEARING CLOSED
Motion to approve an additional one-year extension request for Use Permit (UP22- 61), Avid/Candlewood Suites project, based on the findings and subject to the conditions of approval of the original staff report.
RESULT: ADOPTED [UNANIMOUS]
MOVER: Debra Van Essen, Commissioner
SECONDER: Dave Collins, Commissioner
AYES: Van Essen, Collins, Veilleux
2.A.d
Packet Pg. 150 Attachment: October 14, 2024 Planning Commission Minutes (4455 : Development Agreement - Annual Review (2024)) Planning Commission Page 6 October 14, 2024
B. DEVELOPMENT AGREEMENT - ANNUAL REVIEW (2024)
Silverstone Subdivision
Alexandra Place Subdivision
The Vineyards Subdivision
Meadowood Subdivision
Pereira Subdivision
Ripon Gardens II
Calvary Reformed Church Master Plan
Should the Planning Commission agree
with staff’s recommendation, the
following motion would be
appropriate:
“The Planning Commission
agrees that there has been
compliance in good faith with
the terms and conditions of all
the respective Development
Agreements and directs staff to
prepare a written report to the
City Council.”
Vice Chairman Veilleux explained the public hearing and appeal process.
Planning Director Zuidervaart introduced the staff report into the record.
Zuidervaart explained that this is the annual review of active Development Agreements to ensure developers are complying in good faith with the agreed-upon terms and conditions. He noted that while some agreements are fully built out, the 10-year agreement remains active. He confirmed that developers are meeting all requirements, and staff will forward the Planning Commission’s recommendation to the City Council as a report, if the motion is passed.
PUBLIC HEARING OPENED
No one wished to speak in favor or opposition on this item.
PUBLIC HEARING CLOSED
Motion to agree that there has been compliance in good faith with the terms and conditions of all the perspective Development Agreements and direct staff to prepare a written report for the City Council.
RESULT: ADOPTED [UNANIMOUS]
MOVER: Dave Collins, Commissioner
SECONDER: Debra Van Essen, Commissioner
AYES: Van Essen, Collins, Veilleux
2.A.d
Packet Pg. 151 Attachment: October 14, 2024 Planning Commission Minutes (4455 : Development Agreement - Annual Review (2024)) Planning Commission Page 7 October 14, 2024
REPORTS:
Planning Director Zuidervaart said staff is still processing an application for a gas station on the corner of Frontage Road and Arc Way. He said the Environmental Impact Report identified some traffic issues with Arc Way and Fulton Avenue. He said staff is sitting down with the applicant to talk through the possibility of them putting in a roundabout at that intersection as a mitigation for their project.
Zuidervaart said staff received a notice from San Joaquin County regarding an amendment to their development code (PA-2400268). He said the amendment would allow Mobile Home Parks to be located on agricultural zoned properties within the County, as long as it is located within two miles of the city limits. He expressed concerns that this amendment could have on future growth and noted that staff has been collaborating with other cities in the county on this issue.
Zuidervaart stated that staff received a notice from Stanislaus County regarding an Environmental Impact Report being prepared for the Salida Community Plan (PLN2024-0083).
He noted that staff is particularly focused on the potential economic and transportation impacts the plan could have.
Commissioner Collins asked if the Salida Community Plan encapsulates both sides of the freeway.
Zuidervaart said the proposed Salida Community Plan does include development on both sides of the freeway.
Vice Chairman Veilleux asked for an update on the new wine and spirits building on 798 North Jack Tone Road.
Zuidervaart stated that the applicant is currently seeking funding to complete the interior improvements. He added that while the exterior is finished, the project is awaiting financing to proceed with the interior work.
ADJOURNMENT:
The appeal period for this agenda expires 10 days from the date of the meeting at 5:00 p.m. The appeal fee is $591.00.
There being no further business, the meeting was adjourned at 6:54 PM.
2.A.d
Packet Pg. 152 Attachment: October 14, 2024 Planning Commission Minutes (4455 : Development Agreement - Annual Review (2024)) City Council
259 N. Wilma Avenue
Ripon, CA 95366
MEMO
To: Honorable City Council
From: Ken Zuidervaart, Planning Director
Date: 11/12/2024
Subject: Chapter 8.16 Nuisance
RECOMMENDED ACTION:
This Ordinance amends Chapter 8.16 “Nuisance” to provide a more streamlined process to deal with weeds, rubbish, and other property maintenance standards within the City of Ripon.
DISCUSSION/ANALYSIS:
At the July 9, 2024 City Council meeting, City Council asked staff to review and amend as necessary the appropriate ordinances to provide for a more streamlined process for dealing with certain property maintenance standards, especially weed abatement.
Staff, along with the City Attorney, reviewed all Chapters of the Ripon Municipal Code dealing with Code Enforcement and determined that the most appropriate avenue to deal with property maintenance standards of the like would be to amend Chapter 8.16 “Nuisance” of the Ripon Municipal Code. The amended ordinance provides for a more streamlined and detailed method to deal with all property maintenance standards, especially weed abatement. With the proposed amendment a flowchart of how to maneuver through the process will be provided to the City’s Code Enforcement staff to ensure efficiency in dealing with these nuisances.
The Code Enforcement Committee met on August 20, 2024 to review the proposed changes and provided additional comments to staff, which have been incorporated into the proposed amendment.
The proposed amendment to Chapter 8.16 “Nuisance” will amend this section of the Municipal Code to provide a more streamlined process to deal with weeds, rubbish, and other property maintenance standards within the City of Ripon. There were no changes from first reading to second reading.
FISCAL IMPACT: N/A
3.A
Packet Pg. 153
ORDINANCE NO. 929
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
RIPON AMENDING CHAPTER 8.16 "NUISANCE" OF THE
RIPON MUNICIPAL CODE
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF RIPON AS FOLLOWS:
SECTION 1. AMENDMENT TO CODE. Chapter 8.16 is hereby amended in its entirety to read as follows:
Chapter 8.16
Nuisance
Sections:
8.16.010 Purpose
8.16.020 Definitions
8.16.030 Nonexclusive Regulations
8.16.040 Weeds, Rubbish, and Other Property Maintenance Standards
8.16.050 Security Standards for Vacant Structures
8.16.060 Fire Safety Standards for Vacant Structures
8.16.070 Throwing or Burning of Rubbish on Streets Prohibited
8.16.080 Strict Liability
8.16.090 Violation – Notice and Administrative Citations
8.16.100 Violation – Civil Penalties
8.16.110 Violation – Abatement Procedures
8.16.120 Summary (Emergency) Abatement; Appeal
8.16.130 Cumulative Remedies
Section 8.16.010 Purpose
The City Council finds that the promotion of voluntary compliance with minimum property maintenance standards is vital to the protection of the public's health, safety and quality of life.
The Council recognizes that the City has an important interest in setting standards for the improvement of the overall appearance and maintenance of properties in the City because adequate maintenance and appearance promote property values and improve the general welfare and quality of life of its citizens. The Council believes there exists a need for further emphasis, than currently exists, on property maintenance and sanitation to avoid certain conditions, as described herein, which are injurious and adverse to the public health, safety and welfare of the residents of the City and which contribute substantially and increasingly to the deterioration and blight of residential neighborhoods, commercial areas and industrial areas. Said conditions are declared to be public nuisances and violations of this Code, to constitute visual blight or result in
3.A
Packet Pg. 154
conditions which are harmful or deleterious to the public health, safety and welfare.
The purpose of this Chapter is to identify those conditions which are offensive or annoying to the senses, detrimental to property values and community appearance, an obstruction to or interference with the comfortable enjoyment of adjacent property, or are hazardous or injurious to the health, safety or welfare of the general public so as to constitute a nuisance. Abatement of these conditions is in the best interest of the health, safety and welfare of the residents of the City because maximum use and enjoyment of properties closely proximate to one another depends upon maintenance of those properties at or above a minimum standard of sightliness. The beneficial effects of maintaining standards of sightliness for property in the City include, but are not limited to, appreciation of property values, physical improvement and stability of residential and commercial areas, attraction of investors of capital, and maximum use of property for its highest and best use.
By this Chapter, the Council seeks to develop regulations that will promote the maintenance of property and the enhancement of the livability, community appearance, quality of life and the social, economic and environmental conditions of the community. Such regulations shall serve to promote the health, safety and general welfare of the public by requiring a level of maintenance of property, which will protect the habitability and appearance of the City, and prevent the impairment of property values which result from the neglect and deterioration of property. It is the intent of the Council to impose minimum Citywide standards for property maintenance.
This Chapter is intended to exist separate and apart from any existing community standards contained in any set of covenants, conditions and restrictions, and are not intended to enforce those standards. This Chapter shall apply to all publicly and privately owned property in the City, including City property, to the extent allowed by law. (Ord. 765 §1, 2008) Section 8.16.020 Definitions
A. The term "Chief Code Compliance Officer" means the Person designated pursuant to Chapter 1.10 of this Code, or his or her designee.
B. The term "Neighborhood Code Compliance Division" means the division of the City's Departments of Building and Planning, created pursuant to Chapter 1.10 of this Code.
C. The term "Noxious growth" means weeds, dry grass, vines or brush which bear seeds of a wingy or downy nature or which achieve a high growth as to become a fire menace when dry, or which contain poisonous oils that become dangerous to the life and health of the community. Poison oak and poison ivy shall be deemed to be a noxious growth when the conditions of growth are such as to constitute a menace to the public health of the community.
D. The term "Person" means any natural person, firm, association, business, trust, organization, corporation, partnership, trust company, or any other entity which is recognized by law as the subject for rights or duties.
E. The term "Responsible Person" means any Person who owns, controls or otherwise has the authority to act on behalf of any real property, building or structure, which is subject to this Code, and further includes any lender or other financial institution in possession of probate property by virtue of any judicial or non-judicial foreclosure proceeding.
3.A
Packet Pg. 155
F. The term "Weeds" means vegetation growing upon streets, sidewalks, or private property including any of the following:
1. Vegetation that bears seeds of a downy or wingy nature,
2. Vegetation that is not pruned or is otherwise neglected so as to attain such large growth as to become, when dry, a fire menace to adjacent improved property.
3. Vegetation that is otherwise noxious or dangerous.
4. Dry grass, stubble, brush, or other conditions of growth which endangers the public safety by creating a fire hazard in any area of the City.
5. Any other vegetation meeting the criteria established in Government Code Section 39561.5, as it may be amended.
G. The term "Vacant Structure" means a residential or commercial building which has remained unoccupied for a period of more than thirty (30) days.
H. The term "Public Nuisance" means a neglected structure shall constitute a public nuisance. (Ord. 765 §1, 2008)
Section 8.16.030 Nonexclusive Regulations
The procedures set forth in this Chapter constitute an alternative procedure, are nonexclusive and do not, in any manner, limit or restrict the City or the Neighborhood Code Compliance Division in the enforcement of other City ordinances, other Chapters of this Code, or the abatement of public nuisances in any other manner provided by law, including the procedures set forth in California Government Code Section 39560 et seq.. (Ord. 765 §1, 2008) Section 8.16.040 Weeds, Rubbish, and Other Property Maintenance Standards It is unlawful, and a public nuisance, for any Person, to maintain or allow to be maintained, permit or cause real property, including adjacent parkways, sidewalks or streets, to be maintained with any of the following conditions, which are visible from the street, sidewalk, public right-ofway, or other public or private property:
A. The growth, existence or dumping of the accumulation of dirt, litter, rubbish, garbage, junk, debris, weeds, noxious growth, landscaping, trees, bushes, hedges, lawns, shrubs, plants, dry lawns or grass, or other vegetation on the property to such an extent that it may in any way interfere with the passage of pedestrians or vehicles, may endanger health or property, or otherwise constitutes visual blight.
B. Neglected or inadequately maintained landscaping, trees, bushes, hedges, lawns, shrubs, plants or other vegetation, which:
1. Is dead, decayed, diseased, debris laden, weed infested, overgrown, or dying as a result of neglect, physical damage, disease, pest infestation or lack of water;
2. Is overgrown as to be likely to harbor rats or vermin;
3. Could create a fire hazard or is otherwise dangerous to the public health, safety and welfare;
4. Interferes with or impedes the flow of traffic, whether vehicular or pedestrian, or obstructs visibility on streets, intersections, sidewalks or other public rights-of-way; or
5. Creates a blighted appearance.
3.A
Packet Pg. 156
Provided, however, that the provision as to dead or dying vegetation due to lack of water shall not be enforced during a drought, as determined by the City. For purposes of this Section, a lawn area shall be deemed "overgrown" if fifty percent (50%) or more of its area exceeds six (6) inches in height.
C. The parking of vehicles on lawns, vegetation, dirt, or any other area that is not surfaced with an all-weather material, such as concrete, asphalt, stone or gravel. The all-weather material shall be a minimum of two (2) inches deep and sufficiently compacted so to as to eliminate the unreasonable accumulation of dust, dirt, mud, or weeds and shall be sufficiently maintained so that it will drain and dispose of all surface water per the City's standard specifications.
D. The removal, or failure to maintain in good condition, any fencing required as a condition of any permit or development approval, or included in the project plan or application, as approved by the City, including, but not limited to, those fences which abut major thoroughfares, sound walls or those fences required by a Use Permit.
E. Buildings, windows, doors, walls, fences, trash enclosures, parking areas or other structures, which are:
1. Significantly cracked or broken, fallen, decayed, dry-rotted, warped, deteriorated, defective, defaced, in disrepair or missing components, or which either (a) threaten structural integrity, or (b) result in a dilapidated, decaying, disfigured, or partially ruined appearance to such an extent that they contribute to blight or threaten the public health, safety or welfare;
2. Leaning or listing more than fifteen (15) degrees from perpendicular or are in danger of collapse due to the elements, pest infestation, dry rot, lack of maintenance or other damage; or
3. Poorly maintained so as to become so defective, blighted, or in such condition of deterioration or disrepair that the same causes depreciation of the values of surrounding property or is materially detrimental to nearby properties and improvements.
F. The existence of indoor plumbing fixtures, (including but not limited to toilets or sinks) appliances or furniture, excluding lawn and patio furniture.
G. Public nuisances and attractive nuisances, including but not limited to:
1. Abandoned, neglected, inoperative and/or broken equipment, vehicles, furniture, appliances or machinery; or
2. Improperly fenced, unsanitary or otherwise hazardous pools, ponds and excavations.
H. Lumber which has been present on the property for more than one hundred eighty (180) days (excluding stacked firewood or lumber for a construction project on the property with a current valid permit),
I. Junk, trash or salvage materials (including, but not limited to, auto parts, scrap metals, tires, concrete, bricks, cans, bottles and plastic materials).
J. Broken windows constituting blighted or hazardous conditions or which invite trespassers and malicious mischief.
K. Property otherwise maintained in such a blighted condition, or in such condition of deterioration or disrepair that the same causes appreciable diminution of the property values of
3.A
Packet Pg. 157
surrounding properties or is materially detrimental to proximal properties and improvements. (Ord. 765 §1, 2008)
Section 8.16.050 Security Standards for Vacant Structures A. All vacant structures shall be maintained in a way which minimizes the appearance of vacancy and secures it from any unauthorized entry.
B. The owner or responsible agent of a vacant structure which has suffered an unauthorized entry must provide security which meets the following minimum standards:
1. All windows and sliding doors shall provide either intact glazing or boarder.
2. Doors and service openings with thresholds located ten (10) feet or less above the grade, stairway, landing, ramp, porch, roof or similarly accessible area shall provide resistance to entry equivalent to or greater than that of a closed single panel or hollow core door one and threeeighths (1 3/8) inches thick equipped with a half-inch throw deadbolt or boarded.
3. Exterior doors, if operable, may be closed from the interior of the structure by toe nailing them to the door frame using 10D or 16D galvanized nails.
4. There shall be at least one operable door into each structure and into each housing unit. If an existing door is operable, it may be used and secured with a suitable lock such as a hasp and padlock or a one-half (½) inch deadbolt or dead latch;
5. All exterior surfaces, including any boarded windows or doors shall be applied with sufficient paint, siding, stucco or other finishes, in the same color or similar color as the adjoining areas, to weatherproof the vacant structure and to create a sufficient appearance of repair to deter unauthorized occupancy.
6. The exterior of any vacant structure property, including all landscaping, shall be kept in such condition as not to create the appearance of an unsecured, unoccupied structure or other hazard to public safety. (Ord. 765 §1, 2008)
Section 8.16.060 Fire Safety Standards for Vacant Structures All vacant structures shall be maintained in a manner which does not create an unreasonable risk of fire, including the removal of weeds which may constitute a fire hazard.
A. No vacant structure or portion thereof shall be used for the storage of flammable liquids or other materials which would constitute a safety or fire hazard.
B. Heating facilities or heating equipment in vacant structures shall either be removed or maintained in accordance with applicable codes or ordinances. If heating equipment is removed, any fuel supply shall be removed or terminated. (Ord. 765 §1, 2008) Section 8.16.070 Throwing or Burning on Streets Prohibited Except as expressly permitted by the City during scheduled collection of the same, it is unlawful, and a public nuisance, for any Person to throw or deposit any vegetation, garden refuse, leaves, tree trimmings, ashes, tin cans, litter, rubbish, garbage, junk, debris or any other offensive or nauseous substances, or to burn the same, or any other substance, upon any parkways, sidewalks, streets or any public property. (Ord. 765 §1, 2008)
3.A
Packet Pg. 158
Section 8.16.080 Strict Liability
Violations of this Chapter shall be treated as strict liability offenses regardless of intent. (Ord. 765 §1, 2008)
Section 8.16.090 Violation – Notice and Administrative Citations A. Whenever any provision of this Chapter is violated, written notice in the form of a Notice of Violation shall be given to the Responsible Person or other Person who has caused the violation. The Notice of Violation shall be issued to the Responsible Person pursuant to the same procedures as those established for Administrative Citations, as articulated in Chapter 1.12 of this Code. The Notice of Violation shall require abatement of the violation within the time frame deemed appropriate by the Chief Code Compliance Officer, and shall include the following information:
1. The name and address of the Responsible Person or other Person who has caused the violation;
2. The address of the location of the violation;
3. The section(s) of this Chapter that have been violated;
4. A description of the violation;
5. A list of necessary corrections to abate the violation;
6. The deadline or specific date to abate the violation;
7. Reference to the potential consequences should the violation not be abated by the deadline or date specified in the Notice including, but not limited to: criminal prosecution, civil injunction, issuance and/or recordation of Administrative Citations, administrative abatement, civil penalties, code enforcement liens, revocation of permits, and withholding of future municipal permits.
B. If the violation is not abated within the time frame specified in the Notice, the Responsible Person or other Person who has caused the violation may be issued an Administrative Citation, as set forth in Chapter 1.12 of this Code.
C. Any person receiving an Administrative Citation for a violation of the provisions of this Chapter may appeal the Citation in the same manner as prescribed in Chapter 1.12 of this Code.
Notwithstanding the foregoing, appeals of Citations issued pursuant to the provisions of this Chapter shall be tendered to the City Clerk and shall be heard by the Chief Code Compliance Officer, or his or her designee.
D. Upon successful abatement of any violation of this Chapter by a Responsible Person, the Chief Code Compliance Officer shall issue a Notice of Compliance indicating that the Person’s property is in compliance with the provisions of this Chapter.
Section 8.16.100 Violation – Civil Penalties
A. Any Person who has been cited with an Administrative Citation pursuant to the provisions of this Chapter shall be assessed civil penalties of $1,000 per violation, unless reduced subject to the provisions of this Section or any other provision of law. The total civil penalties that may accrue for any related series of violations shall in no event exceed $100,000, exclusive of administrative costs, interest and restitution for compliance re-inspection. The amount of the
3.A
Packet Pg. 159
civil penalty shall be stated in the Citation, as required by Chapter 1.12 of this Code. The civil penalty for the violation(s) may be reduced, in the discretion of the Chief Code Compliance Officer, as the circumstances may warrant, based upon the following factors:
1. The duration of the violation;
2. The frequency or recurrence of the violation;
3. The seriousness of the violation;
4. The history of the violation;
5. The Responsible person's conduct after issuance of the notice and order;
6. The good faith effort by the Responsible Person to comply;
7. The economic impact of the penalty on the Responsible Person;
8. The impact of the violation upon the community;
9. Any other factors that justice may require.
B. Each and every day a violation of this Chapter or applicable state code exists constitutes a separate and distinct offense, which shall be assessed the same civil penalty as indicated on the Administrative Citation. Unpaid fines may be assessed as a lien or special assessment against the property of the Responsible Person or other Person who has caused the violation.
C. The Chief Code Compliance Officer may, at his or her discretion, suspend the automatic accrual of civil penalties for a violation of the provisions of this Chapter, upon good cause shown or a good faith effort by the Responsible Person to abate the violation. The Chief Code Compliance Officer may also elect to resume the accrual of civil penalties should he or she determine that the circumstances that warranted the suspension are no longer in effect. The Chief Code Compliance Officer shall notify the Responsible Person in writing of the suspension or resumption of the accrual of civil penalties.
D. Should any Person fail to pay any civil penalties assessed pursuant to the provisions of this Chapter, the City shall pursue all legal remedies specified in Chapter 1.12 of this Code and any other remedies or collection methods permitted by law.
Section 8.16.110 Violation – Abatement Procedures
A. After the issuance of an Administrative Citation, in the event that a Responsible Person refuses to correct the violation stated therein for a period of time deemed reasonable by the Chief Code Compliance Officer, he or she shall give notice to the Responsible Person of the City’s intent to abate said violation within seven (7) calendar days of the mailing or posting of the notice. The notice shall contain all of the following information:
1. That the Responsible Person has the right to appeal the determination;
2. That if the Responsible Person fails to perform the abatement work described in the notice within the time prescribed, the City shall itself perform the work;
3. That if the City performs the abatement work, the Responsible Person shall be charged for the City’s costs, including administrative and legal expenses; and
4. If the Responsible Person fails to compensate the City for its costs of performing the abatement work within thirty (30) days of the City billing the Responsible Person, the costs shall become an assessment against the property to be collected at the same time and in the same manner as other City taxes.
B. Notice shall be given either by posting such notice in a conspicuous place on the property
3.A
Packet Pg. 160
or by mailing it to the Responsible Person by certified or registered mail.
C. Within seven calendar days of the posting or mailing of notice, the Responsible Person may appeal the determination and order of the Chief Code Compliance Officer. Such appeal shall be in writing and filed with the City Clerk. The City Administrator shall review the appeal and consider such other evidence as he or she considers relevant in making a decision. The City Administrator’s decision shall be final and mailed to the Responsible Person by certified or registered mail within fourteen (14) calendar days of receipt of the appeal by the City Clerk. If the City Administrator affirms the determination of the Chief Code Compliance Officer, he or she shall set a new date by which the Responsible Person must abate the violation upon the property.
D. If at the end of the period set forth in Sections 8.16.110(A) and (C) above, the Responsible Person has failed to comply with the notice, or has not successfully objected thereto, Chief Code Compliance Officer shall notify the Director of Public Works who shall cause such nuisance as described to be removed and shall charge the expense of such work of removing the same to the owner of the property. The cost of said abatement shall be charged to the Responsible Person or other Person who has caused the violation and may be assessed as a lien or special assessment against the property of said Person pursuant to Government Code §§ 38773.1 or 38773.5. No abatement by City personnel shall be conducted without either written consent from the owner and occupants of the property, or a valid warrant authorizing entry onto the property to effectuate the abatement work.
E. Should the City institute any action, administrative proceeding, or special proceeding to abate a nuisance, attorney's fees shall be recoverable by the prevailing party in said action on proceedings. Recovery of attorney's fees by the prevailing party shall not exceed the amount of reasonable attorney's fees incurred by the City in the action or proceeding.
F. In addition to any other remedy provided by law, the provisions of this Chapter may be enforced in accordance with any of the procedures set forth in Chapter 1.10 and 1.12 of this Code. (Ord. 765 §1, 2008)
Section 8.16.120 Summary (Emergency) Abatement; Appeal
A. Where, in the discretion of the Fire Chief of the Ripon Consolidated Fire District, the Chief Code Compliance Officer, the Planning Director, or the City Administrator, the presence of weeds, refuse, or unsafe structures constitutes an immediate threat to fire safety or to the public health, said weeds, refuse, or unsafe structures shall be abated forthwith upon order of said Fire Chief, Chief Code Compliance Officer, Planning Director or Administrator upon the following conditions:
1. The threat to the public safety or health is immediate;
2. The officer involved shall use reasonable efforts to notify the Responsible Person and the occupant of the property, if any, to abate the threat immediately;
3. The abatement shall be restricted to those weeds, refuse or dirt as constitute an immediate threat; and
4. A written report shall be made to the Neighborhood Code Compliance Division explaining the nature of the threat, attempts to contact the owner or occupant and the cost of abatement.
B. The Neighborhood Code Compliance Division shall thereafter issue an order to the Responsible Person to show cause why any costs of abatement incurred by the City should not be
3.A
Packet Pg. 161
paid for by the Responsible Person. The hearing upon said order shall be presided over by a Hearing Officer who shall be designated by the Neighborhood Code Compliance Division.
Notice of the hearing upon said order shall be given either by posting such notice in a conspicuous place on the property or by mailing it to the owner by certified or registered mail.
Following said hearing, the City Council shall ratify the decision of the Hearing Officer at its next regularly-scheduled meeting and may direct the City Attorney to institute any appropriate proceedings for the collection of any costs it finds to have been incurred by the City in the abatement, including, but not limited to, any methods prescribed in this Chapter.
Section 8.16.130 Cumulative Remedies
The remedies provided for herein are cumulative and shall be in addition to such other remedies as are allowed by law.
SECTION 2. CALIFORNIA ENVIRONMENTAL QUALITY ACT (CEQA). The City Council hereby finds that the adoption of this Ordinance does not constitute the approval of a “project” under the California Environmental Quality Act (CEQA) pursuant to section 15060(c)(2) and (3), 15061(b)(3), 15262, and 15378 of the State of California CEQA Guidelines.
Specifically, this Ordinance will not result in a direct or reasonably foreseeable indirect physical change in the environment because it does not authorize the construction of any new structures or other physical changes to the environment.
SECTION 3. NO MANDATORY DUTY OF CARE. This Ordinance is not intended to, and shall not be construed or given effect in a manner that imposes upon the City or any officer, agent, employee or volunteer, thereof a mandatory duty of care towards persons and property, so as to provide a basis of civil liability for damages, except as otherwise imposed by law.
SECTION 4. SEVERABILITY. If any section, subsection, sentence, clause or phrase of this Chapter is for any reason held to be invalid or unconstitutional by a decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of this Chapter. The City Council hereby declares that it would have passed the ordinance codified in this Chapter, and each and every section, subsection, sentence, clause or phrase not declared invalid or unconstitutional without regard to whether any portion of this Chapter would be subsequently declared invalid or unconstitutional.
SECTION 5. EFFECTIVE DATE. This ordinance shall go into effect and be in full force and operation from and after thirty (30) days after its final passage and adoption.
SECTION 6. PUBLICATION. At least two (5) days prior to its final adoption, copies of this ordinance shall be posted at City Hall and on the City of Ripon website; and a notice shall be published once in The Manteca Bulletin, the official newspaper of the City of Ripon, setting forth the title of this ordinance, the date of its introduction and the places where this ordinance is posted.
PASSED AND ADOPTED at a regular meeting of the City Council of the City of Ripon this 12th day of November, 2024, by the following vote:
3.A
Packet Pg. 162
RESULT: ADOPTED [UNANIMOUS]
MOVER: Michael Restuccia, Council Member
SECONDER:Daniel de Graaf, Vice Mayor
AYES: Zuber, de Graaf, Barton, Uecker, Restuccia
THE CITY OF RIPON,
A Municipal Corporation
By _______________________________
LEO ZUBER, Mayor
ATTEST:
By: ___________________________
LISA ROOS, City Clerk
3.A
Packet Pg. 163
City Council
259 N. Wilma Avenue
Ripon, CA 95366
MEMO
To: Honorable City Council
From: Lisa Roos, City Clerk & Finance Director
Date: 11/12/2024
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 ending June 30, 2024.
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, 2024 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 BusinessType 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.
4.A
Packet Pg. 164
Fiduciary Funds – These funds are established to serve as the custodian for assets held in a trustee or agency capacity for others and, therefore, cannot be used to support the City’s own programs. These funds are our Successor Redevelopment Agency Funds noted on our flowchart under Restricted Funds.
The term “restricted” on our fund category flowchart and within the audit have different meanings. On our fund category flowchart, Restricted Funds are funds that we have restricted internally for different needs, as noted. In the audit, Restricted Funds are restricted because of constraints placed on the resources either externally imposed by creditors, grantors, contributors or laws or regulations of other governments, or imposed by law through constitutional provisions or enabling legislation. This may be because of grants or different funding sources that have not yet been expended.
DISCUSSION/ANALYSIS:
The audits for the City of Ripon and for the Money Purchase Thrift Pension Plan for the fiscal year ending June 30, 2024 were completed by Price Paige & Company. As noted in the audit communication letters, there were no significant audit findings, no difficulties encountered between the auditors and staff, and no disagreements between management and the auditors.
The audit communication letters also have verbiage that is required by new auditing standards.
These new standards require the auditors to disclose to the Governing Council areas they have identified as significant risks in the City. These areas were a point of focus for the auditors this year. As noted in the letter, the identification of such risks of material misstatements does not necessarily indicate that there were instances of error or omission.
This memorandum is to serve as a narrative overview and analysis of the financial activities of the City of Ripon for the fiscal year ending June 30, 2024. 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 $261,624 (or 2%) as compared to the previous fiscal year.
General Fund operating expenses increased by $232,031 (or 2%) as compared to the previous fiscal year.
During the fiscal year ending June 30, 2024, a total of $753,621 was transferred from the General Fund. Transfers were made to the Department Capital Fund ($475,000), Landscape Districts ($65,251), CNG Capital Reserve ($51,565), and CalPERS Contingency Fund ($161,805).
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 CalPERS, so the City’s unfunded liability is much less than other municipalities ($7,112,876 as of June 30, 2023 CalPERS Valuation Report). Since fiscal year 2017-2018, $1,663,036 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
4.A
Packet Pg. 165
into a Section 115 Trust. The Trust balance at June 30, 2024 was $1,520,041.
Street & Road Funds:
At the end of the fiscal year ending June 30, 2024, the fund balances of the Street & Road Operating Fund was $5,348,393 and the Street & Road Reserve Fund was $2,968,313.
During FY 22/23, a Street & Road Reconstruction Fund was created and had an ending balance of $1,705,171 at June 30, 2024. The City will continue to deposit funds into this Fund annually for reconstruction projects. The Street & Road Operating Fund balance increased by $793,556 during fiscal year 23/24.
In FY 21/22, SJCOG changed the policy regarding the use of Local Transportation Fund (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, 2024 as compared to the previous fiscal year:
FY 2022-23 FY 2023-24
Operating Revenue $2,728,028 $2,975,545
Highway User Tax Account 415,660 459,848
Local Transportation Fund 626,942 1,596,187
Measure K Local Streets 409,643 459,431
Senate Bill 1 356,191 419,942
Street & Road Misc. Revenue1 919,592 40,137
Operating Expenses $656,892 $638,238
Street & Road Maintenance 302,096 254,144
Landscape Maintenance 325,316 353,624
Administration 25,617 25,728
Engineering 3,863 4,742
Capital Projects $359,087 $395,165
Transfer to Street & Road
Reconstruction Fund $546,643 $1,148,585
Street & Road Operating Fund Ending
Balance $4,554,836 $5,348,393
1 Includes grant income in FY 2022-23 and FY 2023-2024 for the Stockton Ave Rehabilitation. The following is a summary of major Street & Road capital expenses during the year ending June 30, 2024:
o $259,032 for the Stockton Avenue Rehabilitation Phase 2 Project o $14,598 for the Lower Stanislaus River Multi-Use Trail Project o $28,753 for the South of Main Rehabilitation Project
o $5,424 for the Utility Maintenance Asphalt Patch Project o $87,358 for Roadway Striping
4.A
Packet Pg. 166
Enterprise Operating Funds:
At the end of the fiscal year ending June 30, 2024, the Enterprise Operating Funds had the following activity by source:
FY 2022-23 FY 2023-24
Fund Ending
Balance Income Expenses
Balance
Prior to
Transfer
Transfer
Final Ending
Balance
Water $926,514 $3,853,297 ($2,811,573) $1,968,238 ($1,041,724) $926,514 Sewer $697,426 $2,101,216 ($1,374,863) $1,423,779 ($726,353) $697,426 Garbage $211,230 $2,650,585 ($2,488,899) $372,916 ($161,686) $211,230 During fiscal year 2023-2024, the Sewer Enterprise Operating Fund was able to transfer to the Sewer Enterprise Capital Fund the recommended amount made by Tom Pavletic from Municipal Financial Services for future capital replacement. However, the Water and Garbage Enterprise Funds were only able to transfer the current year’s cash flow and not the recommended amounts of $1,100,000 and $280,000, respectively.
Enterprise Capital Funds:
The following is a summary of the fund balance of each Enterprise Capital account for fiscal year ending June 30, 2024, as compared to the previous fiscal year:
FY 2022-23 FY 2023-24
Fund Ending
Balance Income Expenses
Balance
Prior to
Transfer
Transfer
Final Ending
Balance
Water $7,320,875 $367,045 ($823,042) $6,864,878 $1,041,724 $7,906,602 Sewer $1,548,837 $28,485 ($787,988) $789,334 $365,286 $1,154,620 Sewer WWTP Reserve $1,497,635 $38,005 ($0) $1,535,640 $361,067 $1,896,707 Garbage $868,700 $97,041 ($216) $965,525 $161,686 $1,127,211 Storm Drain $341,600 $4,103 ($353,149) ($7,446) $0 ($7,446) The following is a summary of major Enterprise Capital expenses during the year ending June 30, 2024:
Water Enterprise Capital Summary:
o $102,000 for drilling of Well #19 Project
o $10,000 for design of Well #3 Project
o $29,000 for the Stockton Avenue Rehabilitation Project o $600,000 related to the Corporation Yard Project
o $42,000 for the Utility Maintenance Asphalt Patch Project o $67,000 for ½ of two pick-up trucks (paid by Water & Sewer Enterprise Capital Funds)
4.A
Packet Pg. 167
Sewer Enterprise Capital Summary:
o $23,000 for the Stockton Avenue Rehabilitation Project o $600,000 related to the Corporation Yard Project
o $98,000 for the Percolation Pond Rehabilitation Project o $67,000 for ½ of two pick-up trucks (paid by Water & Sewer Enterprise Capital Funds)
Garbage Enterprise Capital Summary:
o There were no major capital expenditures in the Garbage Enterprise Capital Fund in FY 23/24
Storm Drain Enterprise Capital Summary:
o $12,000 for the Stockton Avenue Rehabilitation Project o $341,000 related to the Corporation Yard Project
PFFP Capital Funds:
The following is a summary of the fund balance of each PFFP Capital Fund for fiscal year ending June 30, 2024, as compared to the previous fiscal year:
FY 2022-23 FY 2023-24
Fund Ending
Balance Income Expenses Transfers Final Ending Balance
Water $2,981,047 $327,450 ($27,617) $3,280,880
SSJID Connection Reserve $871,876 $93,855 ($0) $965,731 Garbage ($755,441) $15,948 ($19,021) ($758,514)
Wastewater $5,685,746 $745,002 ($0) $6,430,748
Storm Drain $2,415,848 $320,546 ($0) $2,736,394
Transportation $1,843,788 $1,089,743 ($228,736) $2,704,795 RTIF $1,614,803 $95,757 ($0) $1,710,560
Parks & Recreation $45,651 $32,593 ($0) $78,244
Police ($1,193,034) $10,074 ($30,185) ($1,213,145)
City Hall ($3,804,693) $20,516 ($96,359) ($3,880,536)
Corporation Yard $7,246,3541 $201,499 ($6,100,113) ($44,000) $1,303,7401 Library ($615,202) $1,633 ($15,583) ($629,152)
TOTAL $16,336,743 $12,729,745
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, 2024:
o $27,000 for the South County Water Project
o $6,100,000 for the Corporation Yard Project
The City advanced construction for the City Hall, Police Department 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
4.A
Packet Pg. 168
term of the buildout of the City’s general plan is necessary to relieve these negative balances. Goodwin & Associates re-evaluated the negative fund balances in early 2021 to ensure that the PFFP development fees for these funds are sufficient to ensure that enough revenue is collected from the future growth within the City’s general plan.
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 $583,413 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, 2024, the City’s total debt obligation was $30,975,712. This balance is summarized in the table below:
Debt Balance @
6/30/23
Additions in
FY 23/24
Paid in
FY 23/24
Ending Balance
@ 6/30/24
2011 Sewer Bonds $550,000 $175,000 $375,000
2006 Water Revenue Bonds $4,055,000 $330,000 $3,725,000 2012 Water Revenue Bonds $1,255,000 $235,000 $1,020,000 2020 Redevelopment Bonds $19,556,098 $224,707 $19,331,391 Parks & Recreation loan to
City and Redevelopment
Agency
$550,028 $33,385 $0 $583,4131
Water Surcharge Installation
Project; repaid by surcharges
collected until 2025
$442,133 $192,669 $249,464
City Loan to Corp Yard
Project
$0 $5,687,300
+$65,056
$60,912 $5,691,444
TOTAL $26,408,259 $5,785,741 $1,218,288 $30,975,712
1This liability balance will be adjusted to the balance when the money was available for the Department of Finance to collect ($534,846.47). This will be done in fiscal year ending June 30, 2025.
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, 2024, the City’s outstanding Economic Incentives were $1,528,153. This balance is summarized in the table below:
Business Original
Incentive
Balance @
6/30/23
Tax received to
offset incentive in
FY 23/24
Ending
Balance @
6/30/24
JKB Living $655,417 $525,826 $44,570 $481,256
Happy Daze RV $1,311,746 $1,304,102 $257,205 $1,046,897 TownePlace Suites by Marriott1 $416,426
TOTAL $1,829,928 $301,775 $1,528,153
1 In 2021/2022, the City Council approved this incentive plan, but TownePlace Suites by Marriott has not taken advantage of it yet.
4.A
Packet Pg. 169
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 $2,721,336 during fiscal year ending June 30, 2024. During fiscal year ending June 30, 2024, the Plan had a significant appreciation ($1,200,000) in the fair value of investments especially compared to the prior year.
Attachments:
1. Budget Category Reporting Summary
2. Fund Balances 2024.06.30
3. 2024.06.30 RIPON Audit Committee Letter
4. 2024.06.30 RIPON Govt Auditing Standards Report
5. 2024.06.30 RIPON Financial Statements
6. 2024.06.30 RIPON PENSION Audit Committee Letter
7. 2024.06.30 RIPON PENSION Financial Statements
4.A
Packet Pg. 170
Budget Category Reporting Summary 4.A.a
Packet Pg. 171
Attachment: Budget Category Reporting Summary (4434 : Audited financial statements) FINAL
Fund Description
Beginning Balance
7/1/2023 YTD Income YTD Expenditures YTD Transfers
Ending Balance
6/30/2024
OPERATING FUNDS
General Funds
General Fund 6,544,782.32 $17,170,679.57 (15,187,165.03) (753,621.39) 7,774,675.47 Sick Leave Contingency 419,275.77 11,958.06 ‐ ‐ 431,233.83 PERS Contingency 1,370,535.06 149,506.14 ‐ 161,805.43 1,681,846.63 Healthcare Contingency 217,232.77 5,560.09 ‐ ‐ 222,792.86 Liability SIR Contingency 651,698.33 16,680.28 ‐ ‐ 668,378.61 Litigation/Natural Disaster Contingency 536,310.94 13,726.94 ‐ ‐ 550,037.88 Asset/Liability adjustments 164,503.06 14,274.14 ‐ ‐ 178,777.20 Street & Road Funds
Street & Roads 4,554,837.52 2,975,546.30 (1,033,405.19) (1,148,585.15) 5,348,393.48 Street & Road Reconstruction Fund 546,642.74 9,942.83 ‐ 1,148,585.15 1,705,170.72 Street & Road Reserve 2,915,286.93 53,025.86 ‐ ‐ 2,968,312.79 Transit funds 22,119.78 86,645.82 (87,444.31) ‐ 21,321.29 LTF Transit funds 169,761.00 520,672.00 ‐ ‐ 690,433.00 Enterprise Operating Funds
Water Operating 926,513.59 3,853,296.83 (2,811,573.10) (1,041,723.73) 926,513.59 Sewer Operating 697,425.71 2,101,215.72 (1,374,863.05) (726,352.67) 697,425.71 Garbage Operating 211,230.50 2,650,584.64 (2,488,898.42) (161,686.22) 211,230.50 $ 19,948,156.02 $ 29,633,315.22 $ (22,983,349.10) $ (2,521,578.58) $ 24,076,543.56
CAPITAL FUNDS
General Capital Funds
Parks & Recreation 3,176,913.90 205,731.00 (221,971.06) ‐ 3,160,673.84 Jack Tone Golf Course Capital Reserve 533,656.20 74,175.07 ‐ ‐ 607,831.27 Mistlin Sport Park‐ Turf Replacement Res ‐ 24,000.00 ‐ ‐ 24,000.00 CNG Station Capital Reserve 216,448.48 5,492.76 ‐ 51,565.33 273,506.57 Department Funds 2,391,459.66 228,296.61 (134,751.56) 475,000.00 2,960,004.71 Underground Utilties 10,351.62 262.68 ‐ ‐ 10,614.30
Mitigation Fees 2,539,814.47 168,238.35 ‐ 60,912.19 2,768,965.01 Corporation Yard 1,882,705.34 937,000.00 (2,321,690.49) ‐ 498,014.85 Enterprise Capital Funds
Water Enterprise Capital 7,320,874.98 367,044.99 (823,042.15) 1,041,723.73 7,906,601.55 Sewer Enterprise Capital 1,548,837.26 28,485.14 (787,988.42) 365,285.73 1,154,619.71 Sewer WWTP Reserve 1,497,635.52 38,005.08 ‐ 361,066.94 1,896,707.54 Garbage Enterprise Capital 868,699.32 97,041.86 (216.32) 161,686.22 1,127,211.08 Storm Drain Enterprise Capital 341,600.06 4,103.39 (353,149.56) ‐ (7,446.11) PFFP Capital Funds
Water 2,981,046.95 327,450.48 (27,616.59) ‐ 3,280,880.84 SSJID Connection Reserve 871,876.41 93,854.86 ‐ ‐ 965,731.27 Garbage (755,440.60) 15,947.54 (19,021.33) ‐ (758,514.39) Wastewater 5,685,746.37 745,001.76 ‐ ‐ 6,430,748.13 Storm Drainage 2,415,847.98 320,546.04 ‐ ‐ 2,736,394.02 Transportation 1,843,787.96 1,089,743.48 (228,736.37) ‐ 2,704,795.07 Regional Transportation Impact Fee 1,614,802.91 95,757.49 ‐ ‐ 1,710,560.40 Parks & Recreation 45,650.93 32,593.03 (0.00) ‐ 78,243.96 Parks & Recreation loan repayment funds 550,028.48 33,384.72 583,413.20 Police (1,193,034.45) 10,074.19 (30,184.63) ‐ (1,213,144.89) City Hall (3,804,692.88) 20,516.01 (96,359.17) ‐ (3,880,536.04) Corporation Yard 7,246,354.21 201,498.56 (6,100,112.61) (43,999.93) 1,303,740.23 Library (615,202.58) 1,633.20 (15,582.82) ‐ (629,152.20) $ 39,215,768.50 $ 5,165,878.29 $ (11,160,423.08) $ 2,473,240.21 $ 35,694,463.92
RESTRICTED FUNDS
Special Revenue/Restricted Funds
Benefit Assessment Districts 466,089.47 84,919.53 ‐ ‐ 551,009.00 NPSP Assessment District 820,008.75 73,367.87 ‐ ‐ 893,376.62 Landscape & Lighting Districts 337,414.84 472,249.59 (485,740.77) 65,250.63 389,174.29 Redevelopment ‐ Housing 5,256,400.15 134,070.19 ‐ ‐ 5,390,470.34 Redevelopment ‐ City 16,493.71 418.55 ‐ (16,912.26) (0.00) Redevelopment ‐ State 758,130.64 1,145,035.51 (1,175,231.02) ‐ 727,935.13 Housing Fund 1,819,629.11 143,752.75 (6,250.62) ‐ 1,957,131.24 CDBG ‐ 17,338.95 (30,058.95) ‐ (12,720.00)
$ 9,474,166.67 $ 2,071,152.94 $ (1,697,281.36) $ 48,338.37 $ 9,896,376.62 GRAND TOTAL 68,638,091.19 $ $ 36,870,346.45 $ (35,841,053.54) $ (0.00) $ 69,667,384.10 Bank Accounts‐Balances 5/31/24 Bank Accounts
B of Stkn ‐Gen 469,817.00 B of Stkn ‐Gen 222,370.63 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 6,000.00 B of Stkn.‐PR 6,000.00
B of Stkn.‐Rec 94,978.86 B of Stkn.‐Rec 5,579.69
B of Stkn.‐PD Voucher Pr 973.16 B of Stkn.‐PD Voucher Pro 973.16 B of America‐Prkg Cit. 18,510.23 B of America‐Prkg Cit. 19,076.23 LAIF 382,501.81 LAIF 382,501.81
Bk of New York 32,423,683.27 Bk of New York 32,599,724.45 CAMP 30,268,742.82 CAMP 34,909,220.91 US Bank Sec 115 Trust 1,456,723.92 US Bank Sec 115 Trust 1,520,041.20 Redev. Debt ‐ 2020 0.32 Redev. Debt ‐ 2020 0.32
Water Bonds‐2006 402.38 Water Bonds‐2006 404.17
Water Bonds‐2012 190.70 Water Bonds‐2012 191.53
BANK TOTALS 65,123,824.47 $ BANK TOTALS 69,667,384.10 $
TOTAL RESTRICTED FUNDS
CITY OF RIPON
FUND BALANCES SUMMARY
TOTAL CAPITAL FUNDS
TOTAL OPERATING FUNDS
2023‐2024
June‐24
\\rcityfs2\users\lroos\My Documents\Month End\06.2024\11. cash June 2024 FINAL.xlsx - Summary Fund Balances 2024.06.30
4.A.b
Packet Pg. 172 Attachment: Fund Balances 2024.06.30 (4434 : Audited financial statements) October 4, 2024
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, 2024. 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 engagement letter previously provided to you. 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 2024. 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.
2024.06.30 RIPON Audit Committee Letter
4.A.c
Packet Pg. 173 Attachment: 2024.06.30 RIPON Audit Committee Letter (4434 : Audited financial statements) 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 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:
Failure to record material advances between funds
Fund balance is not properly classified in accordance with GASB 54. Interfund payment activity is improperly recorded as a transfer or otherwise reported as revenue/expenses instead of a reduction of the interfund balance.
Misclassification of transfers in/out (commingling of transfers in/out in same account).
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 the management’s discussion and analysis, which is required supplementary information (RSI) that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI.
We were engaged to report on 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. 2024.06.30 RIPON Audit Committee Letter
4.A.c
Packet Pg. 174 Attachment: 2024.06.30 RIPON Audit Committee Letter (4434 : Audited financial statements) 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,
2024.06.30 RIPON Audit Committee Letter
4.A.c
Packet Pg. 175 Attachment: 2024.06.30 RIPON Audit Committee Letter (4434 : Audited financial statements) Client: RIPON, CITY OF
Engagement: 6-30-2024 Audit
Current Period: 06/30/2024
Workpaper: Attachment: Corrected Material Audit Adjustments Account Description
Workpaper
Reference Debit Credit Net Income Effect Workpaper ID
AJE04 RE405
To correct fund balance for mitigation loan.
900-40001 OPERATING TRANSFERS 0.00 5,695,402.45
900-30000 FUND BALANCES 5,695,402.45 0.00
100-99998 Transfers Out (PPC Account) 5,695,402.45 0.00 100-30000 FUND BALANCES 0.00 5,695,402.45
Total 11,390,804.90 11,390,804.90 0.00
AJE07 N100
To reconcile fund balance to prior year audited financial statements. 200-40001 OPERATING TRANSFERS 169,761.00 0.00
900-99999 Transfers Out (PPC Account) 0.00 169,761.00
200-30000 FUND BALANCES 0.00 169,761.00
900-30000 FUND BALANCES 169,761.00 0.00
451-30000 FUND BALANCES 16,493.71 0.00
451-10200 CASH - BOND PROCEEDS 0.00 16,493.71
900-30000 FUND BALANCES 0.00 16,493.71
900-10100 CASH IN COMBINED FUND 16,493.71 0.00
100-10100 CASH IN COMBINED FUND 0.00 8,102.45
100-30000 FUND BALANCES 8,102.45 0.00
900-10100 CASH IN COMBINED FUND 8,102.45 0.00
900-30000 FUND BALANCES 0.00 8,102.45
Total 388,714.32 388,714.32 0.00
2024.06.30 RIPON Audit Committee Letter
4.A.c
Packet Pg. 176 Attachment: 2024.06.30 RIPON Audit Committee Letter (4434 : Audited financial statements) INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER
FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS
BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN
ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
To the Honorable Mayor and
Members of the City Council
City of Ripon, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States,the modified cash basis financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Ripon, California (the City), as of and for the year ended June 30, 2024, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements, and have issued our report thereon dated October 4, 2024.
Report on Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City’s internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, we do not express an opinion on the effectiveness of the City’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements, on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies.
Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that were not identified.
Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.
2024.06.30 RIPON Govt Auditing Standards Report
4.A.d
Packet Pg. 177 Attachment: 2024.06.30 RIPON Govt Auditing Standards Report (4434 : Audited financial statements) Purpose of This Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.
Clovis, California
October 4, 2024
2024.06.30 RIPON Govt Auditing Standards Report
4.A.d
Packet Pg. 178 Attachment: 2024.06.30 RIPON Govt Auditing Standards Report (4434 : Audited financial statements) City of Ripon | California
Financial Statements
For the Year Ended June 30, 2024
2024.06.30 RIPON Financial Statements
4.A.e
Packet Pg. 179 Attachment: 2024.06.30 RIPON Financial Statements (4434 : Audited financial statements) CITY OF RIPON, CALIFORNIA | FOR THE YEAR ENDED JUNE 30, 2024 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 ........................................................................................................ 51 Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Modified Cash Basis ...................................................................................................................... 56 Additional Information on the Successor Agency Trust Fund ........................................................................................... 61 2024.06.30 RIPON Financial Statements
4.A.e
Packet Pg. 180 Attachment: 2024.06.30 RIPON Financial Statements (4434 : Audited financial statements) 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 businesstype 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, 2024, 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, 2024, 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. 2024.06.30 RIPON Financial Statements
4.A.e
Packet Pg. 181 Attachment: 2024.06.30 RIPON Financial Statements (4434 : Audited financial statements) 2 In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.
Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions.
Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.
In performing an audit in accordance with generally accepted auditing standards and Government Auditing Standards, we:
Exercise professional judgment and maintain professional skepticism throughout the audit. Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, no such opinion is expressed. Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit.
Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’s basic financial statements. The accompanying combining and individual nonmajor fund financial statements and additional information on the Successor Agency Trust Fund are presented for purposes of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements.
The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining and individual nonmajor fund financial statements and additional information on the Successor Agency Trust Fund are fairly stated, in all material respects, in relation to the basic financial statements as a whole.
2024.06.30 RIPON Financial Statements
4.A.e
Packet Pg. 182 Attachment: 2024.06.30 RIPON Financial Statements (4434 : Audited financial statements) 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 October 4, 2024, on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control over financial reporting and compliance.
Clovis, California
October 4, 2024
2024.06.30 RIPON Financial Statements
4.A.e
Packet Pg. 183 Attachment: 2024.06.30 RIPON Financial Statements (4434 : Audited financial statements) 4 MANAGEMENT’S DISCUSSION AND ANALYSIS
2024.06.30 RIPON Financial Statements
4.A.e
Packet Pg. 184 Attachment: 2024.06.30 RIPON Financial Statements (4434 : Audited financial statements) CITY OF RIPON, CALIFORNIA | JUNE 30, 2024
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, 2024. The City’s financial statements are presented on a modified cash basis of accounting, as described in the basis of accounting paragraphs noted on page 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 $57,845,566 (net position) for the fiscal year ended June 30, 2024. This compares favorably to the previous year’s net position of $56,213,535. The net increase includes a 10% decrease of capital related debt, 70% of restricted funds and 40% of unrestricted funds. The net position for the fiscal year ended June 30, 2024 is comprised of the following:
Capital related debt of $5,120,000 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 $5,120,000 constitutes a negative net position. Restricted net position of $38,129,260 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 $24,836,306 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
2024 2023
General Fund Contingencies/Reserves:
Sick Leave Contingency $ 431,234 $ 419,276
PERS Contingency * 1,370,535 1,681,847
Healthcare Contingency 222,793 217,233
Liability/Workers Comp Litigation Self-Insured Retention Contingency 668,379 651,698 Litigation/Natural Disaster Contingency 550,378 536,311 Operating Reserve 7,381,749 6,100,161
Street and Road Reserve Fund 4,673,483 3,461,927
General Capital Funds:
Parks and Recreation 3,922,529 3,957,241
CNG Station Capital Reserve 273,507 216,448
Department Capital Funds 2,960,005 2,391,461
Corporation Yard 498,014 1,882,705
Deficit Restricted Funds (12,720) -
Enterprise Funds * 1,585,108 * 1,392,537
Total Unrestricted Funds 24,836,306 $ 22,597,533 $
* PERS Contingency funds are in a 115 trust with limited use related to paying CalPERS related exepenses only. ** Enterprise funds are considered unrestricted however, these must be used in accordance with the laws governing the City's various enterprise funds.
2024.06.30 RIPON Financial Statements
4.A.e
Packet Pg. 185 Attachment: 2024.06.30 RIPON Financial Statements (4434 : Audited financial statements) CITY OF RIPON, CALIFORNIA | JUNE 30, 2024
Management’s Discussion and Analysis
6 Below is a summary of financial policies by the City Council that are evaluated each year to ensure compliance. RESERVE AND CONTINGENCY FUNDS
o 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. LANDSCAPE MAINTENANCE DISTRICT DEFICITS
o 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, 2024, $65,251 was transferred from the General Fund to five different Landscape Maintenance Districts to cover their deficit fund balances.
STREET AND ROAD RESERVES
o In April 2015, the City Council approved Resolution 15-23 adopting a Street and Road Reserve Policy that requires a minimum of 33% of the annual General Fund surplus to be set aside for the funding of reconstructing streets and roads in Ripon that have exceed their useful life. o In addition, during the fiscal year ending June 30, 2023, a Street and Road Reconstruction Fund was created, which Is funded by 50% of the surplus of Street and Roads’ longer term operating revenue less operating expenditures to be used for Street and Road reconstruction project.
USING THIS ANNUAL REPORT
This annual report is presented in a format consistent with the presentation requirements of the Governmental Accounting Standards Board, as applicable to the City’s modified basis of accounting.
Report Components
This annual report consists of the following four parts:
1) Government-Wide Financial Statements. The Statement of Net Position and the Statement of Activities (on pages 18-19) provide information about the activities of the City government-wide (or as a whole) and present a longerterm view of the City’s finances. 2) Fund Financial Statements. Fund financial statements (beginning on page 21) focus on the individual parts of the City government. Fund financial statements also report the City’s operations in more detail than the governmentwide statements by providing information about the City’s most significant (major) funds. For governmental activities, these statements tell how these services were financed in the short term, as well as what remains for future spending. For proprietary activities, these statements offer short-term and long-term financial information about the activities, which the City operates like businesses, such as the water, sewer and refuse services. 3) Notes to the Financial Statements. The notes to the financial statements are an integral part of the governmentwide and fund financial statements and provide expanded explanation and detail regarding the information reported in the statements.
2024.06.30 RIPON Financial Statements
4.A.e
Packet Pg. 186 Attachment: 2024.06.30 RIPON Financial Statements (4434 : Audited financial statements) CITY OF RIPON, CALIFORNIA | JUNE 30, 2024
Management’s Discussion and Analysis
7 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.
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. 2024.06.30 RIPON Financial Statements
4.A.e
Packet Pg. 187 Attachment: 2024.06.30 RIPON Financial Statements (4434 : Audited financial statements) CITY OF RIPON, CALIFORNIA | JUNE 30, 2024
Management’s Discussion and Analysis
8 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.
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 $56,213,535 to $57,845,566 between fiscal years 2023 and 2024. 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. 2024.06.30 RIPON Financial Statements
4.A.e
Packet Pg. 188 Attachment: 2024.06.30 RIPON Financial Statements (4434 : Audited financial statements) CITY OF RIPON, CALIFORNIA | JUNE 30, 2024
Management’s Discussion and Analysis
9 TABLE 2:
Total
Percentage
Change
2023 2024 2023 2024 2023 2024 2023-2024
Cash and investments $ 32,092,438 $ 35,725,924 $ 1,834,670 $ 1,834,572 $ 33,927,108 $ 37,560,496 11%Cash and investments - restricted 28,695,963 25,987,889 492 28,696,455 594 25,988,483 -9% Internal balances 249,464 442,133 (442,133) (249,464) - - 0% Total assets 61,963,277 61,230,534 1,393,029 1,585,702 62,623,563 63,548,979 1% Long-term liabilities:
Loan due to private-purpose trust funds 550,028 583,413 - - 550,028 583,413 6%Debt due within one year - - 740,000 775,000 740,000 775,000 5%Debt due in more than one year - - 5,120,000 4,345,000 5,120,000 4,345,000 -15% Total liabilities 583,413 550,028 5,860,000 5,120,000 6,410,028 5,703,413 -11% Capital related debt - - (5,860,000) (5,120,000) (5,860,000) (5,120,000) -13% Restricted for:
Public safety 189,848 197,505 - - 189,848 197,505 4%Transit - 711,761 - 711,761Street construction and maintenance 4,724,596 5,348,392 - - 4,724,596 5,348,392 13%Assessment districts 337,421 389,180 - - 337,421 389,180 15%Capital outlay 24,168,796 21,064,288 - - 24,168,796 21,064,288 -13%County development fees - - - - - - 0%Mitigation fees 8,235,220 8,460,409 - - 8,235,220 8,460,409 3%Low and moderate income housing 1,819,629 1,957,131 - - 1,819,629 1,957,131 8%Debt service - - 492 594 492 594 21% Unrestricted 21,204,996 23,251,198 1,392,537 1,585,108 22,597,533 24,836,306 10% Total Net Position $ 60,680,506 61,379,864 $ (4,466,971) $ (3,534,298) $ 56,213,535 $ 57,845,566 $ 3% Governmental Activities Business-Type Activities Total
The net position of the City’s governmental activities increased 1.15% to $61,379,864. However, $38,128,666 of this amount is restricted regarding the purposes for which it can be used. Consequently, unrestricted amounts showed $23,251,198 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. 2024.06.30 RIPON Financial Statements 4.A.e
Packet Pg. 189
Attachment: 2024.06.30 RIPON Financial Statements (4434 : Audited financial statements) CITY OF RIPON, CALIFORNIA | JUNE 30, 2024
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
2023
2024
Changes from 2023 to 2024 reflect an increase of 2.90% in net position, an increase of 1.15% for governmental activities and an increase of 20.88% for business-type activities.
Changes in Net Position – Modified Cash Basis
For the year ended June 30, 2024, net position (resulting from modified cash basis transactions or events) changes are included in Table 3.
2024.06.30 RIPON Financial Statements
4.A.e
Packet Pg. 190 Attachment: 2024.06.30 RIPON Financial Statements (4434 : Audited financial statements) CITY OF RIPON, CALIFORNIA | JUNE 30, 2024
Management’s Discussion and Analysis
11 TABLE 3:
Total
Percentage
Change
2023 2024 2023 2024 2023 2024 2023-2024
RevenuesProgram revenues:
Charges for services 3,350,038 $ 3,557,945 $ 8,334,445 $ 8,563,662 $ 11,684,483 $ 12,121,607 $ 4% Operating grants and contributions 1,343,278 3,117,498 - - 1,343,278 3,117,498 132% Capital grants and contributions 4,307,517 4,488,868 421,925 936,571 4,729,442 5,425,439 15% General revenues
Taxes:
Property taxes 2,608,196 2,779,614 - 2,608,196 - 2,779,614 7% Sales and use taxes 4,620,254 4,581,976 - 4,620,254 - 4,581,976 -1% Other 284,189 259,023 194,422 214,883 478,611 473,906 -1% Motor vehicle in lieu 1,911,505 2,013,090 - 1,911,505 - 2,013,090 5%American rescue plan act 1,959,940 - - 1,959,940 - - -100% Investment income 842,508 2,421,810 30,265 49,676 872,773 2,471,486 183% Miscellaneous 622,716 785,555 - - 785,555 622,716 -21%
Total revenue 23,842,540 22,012,980 8,981,057 9,764,792 30,994,037 33,607,332 8% ExpensesAdministrative 78,702 68,589 - - 78,702 68,589 -13% Legislative 3,681 3,774 - - 3,681 3,774 3%
Police 8,857,224 9,007,200 - - 8,857,224 9,007,200 2%
Streets and public works 1,768,042 1,982,836 - - 1,768,042 1,982,836 12% Culture and recreation 2,273,477 2,353,425 - - 2,273,477 2,353,425 4% Redevelopment 212,988 201,686 - - 212,988 201,686 -5%
Other 144,429 185,663 - - 185,663 144,429 -22%
Capital outlay 4,764,584 12,278,031 - - 4,764,584 12,278,031 158% Water - - 2,133,579 2,246,568 2,133,579 2,246,568 5%
Sewer - - 1,185,154 1,199,862 1,185,154 1,199,862 1%
Refuse - - 2,300,395 2,488,901 2,300,395 2,488,901 8%
Total expenses 26,039,970 18,144,361 5,619,128 5,935,331 23,763,489 31,975,301 35% Excess (deficiency) before transfers 3,868,619 (2,197,430) 3,361,929 3,829,461 7,230,548 1,632,031 -77% Transfers 2,896,788 2,468,116 (2,468,116) (2,896,788) - - Extraordinary item (see note 14) - 1,757,494 - - 1,757,494 - Increase in net position 8,094,229 699,358 893,813 932,673 8,988,042 1,632,031 -82% Net position - beginning 60,680,506 52,586,277 (5,360,784) (4,466,971) 47,225,493 56,213,535 Net position - ending $ 60,680,506 61,379,864 $ (4,466,971) $ (3,534,298) $ 56,213,535 $ 57,845,566 $ Governmental Activities Business-Type Activities Total
2024.06.30 RIPON Financial Statements 4.A.e
Packet Pg. 191
Attachment: 2024.06.30 RIPON Financial Statements (4434 : Audited financial statements) CITY OF RIPON, CALIFORNIA | JUNE 30, 2024
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, 2024, the City’s governmental activities sources and uses follow:
15%
13%
19%
12%
19%
1% 8%
0%
10%
3%
Sources of Funds for Governmental Activities
Charges for services
Operating grants and
contributions
Capital grants and
contributions
Property taxes
Sales and use taxes
Other taxes
Motor vehicle in lieu
American rescue plan act
Investment income
Miscellaneous
0.26%
0.01%
34.59%
7.61% 9.05%
0.77%
0.55%
47.15%
Uses of Funds in Governmental Activities
Administrative
Legislative
Police
Streets and public works
Culture and recreation
Redevelopment
Other
Capital outlay
For the year ended June 30, 2024, total expenses for governmental activities resulting from modified cash basis transactions or events amounted to $26,039,970. Of these total expenses, taxpayers and other general revenues funded $12,678,229, and those directly benefiting from the program funded $7,606,366 from grants and other contributions, and $3,557,945 from charges for services.
Business-Type Activities
The business-type activities’ net revenue (expenses), before transfers, resulting from modified cash basis transactions or events follow: The water, sewer and refuse service activities reported net revenues (expenses) of $2,151,745, $1,500,082, and $177,634, respectively.
-
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
Water Sewer Refuse
Business-type Activities Revenues and Expenses - Modified Cash Basis Revenues
Expenses
2024.06.30 RIPON Financial Statements
4.A.e
Packet Pg. 192 Attachment: 2024.06.30 RIPON Financial Statements (4434 : Audited financial statements) CITY OF RIPON, CALIFORNIA | JUNE 30, 2024
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 and 2024. 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 $486,505. Property taxes increased 7% from the prior fiscal year and continues to remain a stable source of revenue for the City.
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. Investment income increased from $618,738 to $732,652 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 Fund:
The City Council has approved policies that established certain Streets and Roads Reserve Funds to reconstruct the roads that have structurally failed. The fund balance in the reserve funds is $4,673,483 . Included in the Non-Major Special Fund revenue funds of the financial statements are the Highway User taxes and other street and road operating funds. The funds available for Street & Roads projects have increased over the last couple of years—as of June 30, 2024, the funds designated for the purposes of streets and roads is $5,348,393.
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 increased $7,513,447 from the prior year. Below is a list of major capital expenditures that were incurred during the current fiscal year:
o Corporation Yard Construction - $8,421,000
o Police Department expenditures including Action Turning Targets, Dispatch Recording Services, and Portable and vehicle radios - $62,000; $36,000; and $1,014,000 respectively o Illuminated LED monument Sign – $30,000
o Planning expenditures including new GIS system and Housing Element Update - $55,000 and $46,000 o Police Vehicles (3) - $187,000
o Public Works Vehicles (3) – $198,000
o Equipment for Parks Maintenance - $22,000
o South County Water Project - $28,000
o Pool Renovations - $119,000 (split cost with Ripon Unified School District) o Water, Sewer & Storm Drain expenses related to the Corporation Yard project - $348,000; $599,000; and $341,000; respectively.
2024.06.30 RIPON Financial Statements
4.A.e
Packet Pg. 193 Attachment: 2024.06.30 RIPON Financial Statements (4434 : Audited financial statements) CITY OF RIPON, CALIFORNIA | JUNE 30, 2024
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 final rate increases approved as part of that study will be implemented in February 2025. The utility rate study projected increases to water, sewer, and refuse rates during fiscal year 2023/2024 of 2%, 4%, and 4%, 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, 2024, the City had $5,703,413 in long-term debt arising from modified cash basis transactions or events, compared with $6,410,028 at June 30, 2023. The following is a summary of the debt as of June 30, 2024:
Debt
Ending Balance:
June 30, 2024 Maturity Date
2011 Sewer Bonds $ October 2025 375,000
2006 Water Revenue Bonds 3,725,000 October 2032
2012 Water Revenue Bonds 1,020,000 October 2027
Parks & Recreation loan to City and
Redevelopment Agency Due on demand 583,413
Total $ 5,703,413
At June 30, 2024, the City’s Private-Purpose Trust Fund (Former Ripon Redevelopment Agency) had $19,331,391 in longterm debt arising from the modified cash basis transactions or events, compared with $19,556,098 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 these savings 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, 2025 is fairly consistent with the year ended June 30, 2024.
The City staffing levels for the year ending June 30, 2025 is expected to increase compared to the year ended June 30, 2023 due to the addition of a temporary police officer trainee position and a maintenance position.
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.
2024.06.30 RIPON Financial Statements
4.A.e
Packet Pg. 194 Attachment: 2024.06.30 RIPON Financial Statements (4434 : Audited financial statements) CITY OF RIPON, CALIFORNIA | JUNE 30, 2024
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 $7,112,876 as of the June 30, 2023 CalPERS Valuation Report. During the fiscal year ending June 30, 2023, the City established a Section 115 trust to help mitigate increases to the City’s unfunded accrued liability.
The City has transferred $1,436,641 to a section 115 Trust that allows the City to earn interest at a higher rate than what the City typically realizes. The balance in this Trust at June 30, 2024 is $1,681,847. 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 Fund. In addition, a $250,000 prepayment was made towards the City’s unfunded accrued liability in fiscal year ended June 30, 2018. It is important to continue to monitor CalPERS increasing rates and unfunded accrued liability.
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.
2024.06.30 RIPON Financial Statements
4.A.e
Packet Pg. 195 Attachment: 2024.06.30 RIPON Financial Statements (4434 : Audited financial statements) 16 BASIC FINANCIAL STATEMENTS
2024.06.30 RIPON Financial Statements
4.A.e
Packet Pg. 196 Attachment: 2024.06.30 RIPON Financial Statements (4434 : Audited financial statements) 17 GOVERNMENT-WIDE FINANCIAL STATEMENTS
2024.06.30 RIPON Financial Statements
4.A.e
Packet Pg. 197 Attachment: 2024.06.30 RIPON Financial Statements (4434 : Audited financial statements) CITY OF RIPON, CALIFORNIA | JUNE 30, 2024
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 35,725,924 $ 1,834,572 $ 37,560,496 $ Cash and investments - restricted 25,987,889 594 25,988,483 Internal balances 249,464 (249,464) -
Total assets 61,963,277 1,585,702 63,548,979
LIABILITIES
Loan due to private-purpose trust funds 583,413 - 583,413 Long-term liabilities:
Debt due within one year - 775,000 775,000
Debt due in more than one year - 4,345,000 4,345,000
Total liabilities 583,413 5,120,000 5,703,413
NET POSITION
Capital related debt - (5,120,000) (5,120,000)
Restricted for:
Public safety 197,505 - 197,505
Transit 711,761 - 711,761
Street construction and maintenance 5,348,392 - 5,348,392 Assessment districts 389,180 - 389,180
Capital projects 21,064,288 - 21,064,288
Mitigation fees 8,460,409 - 8,460,409
Low and moderate income housing 1,957,131 - 1,957,131
Debt service - 594 594
Unrestricted 23,251,198 1,585,108 24,836,306
Total net position (deficit) 61,379,864 $ (3,534,298) $ 57,845,566 $ 2024.06.30 RIPON Financial Statements
4.A.e
Packet Pg. 198 Attachment: 2024.06.30 RIPON Financial Statements (4434 : Audited financial statements) CITY OF RIPON, CALIFORNIA | FOR THE YEAR ENDED JUNE 30, 2024 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 1,934,902 $ (1,866,313) $ 68,589 $ 519,619 $ - $ 36,657 $ 487,687 $ - $ 487,687 $ Legislative 402,197 (398,423) 3,774 - - - (3,774) - (3,774)Police 7,688,128 1,319,072 9,007,200 1,498,345 217,092 - (7,291,763) - (7,291,763)Streets and public works 2,248,933 (266,097) 1,982,836 636,020 2,721,256 1,991,935 3,366,375 - 3,366,375Culture and recreation 2,094,408 259,017 2,353,425 903,961 - - (1,449,464) - (1,449,464)Redevelopment 201,686 - 201,686 - - - (201,686) - (201,686)Other 123,252 21,177 144,429 - 179,150 - 34,721 - 34,721Capital outlay 12,215,438 62,593 12,278,031 - - 2,460,276 (9,817,755) - (9,817,755) Total governmental activities 26,908,944 (868,974) 26,039,970 3,557,945 3,117,498 4,488,868 (14,875,659) - (14,875,659) Business-type activities:
Water 1,917,858 328,710 2,246,568 4,050,611 - 321,894 - 2,125,937 2,125,937Sewer 1,024,173 175,689 1,199,862 1,868,015 - 598,729 - 1,266,882 1,266,882Refuse 2,124,326 364,575 2,488,901 2,645,036 - 15,948 - 172,083 172,083 Total business-type activities 5,066,357 868,974 5,935,331 8,563,662 - 936,571 - 3,564,902 3,564,902 Total primary government $ - 31,975,301 $ 31,975,301 $ 12,121,607 $ 3,117,498 $ 5,425,439 $ (14,875,659) 3,564,902 (11,310,757) General revenues:
Taxes:
Property taxes - 2,779,614 2,779,614
Sales and use taxes - 4,581,976 4,581,976
Other 214,883 259,023 473,906
Motor vehicle in lieu - 2,013,090 2,013,090
Investment income 49,676 2,421,810 2,471,486
Miscellaneous - 622,716 622,716
Transfers (2,896,788) 2,896,788 -
Total general revenues and transfers (2,632,229) 15,575,017 12,942,788 Change in net position 699,358 932,673 1,632,031Net position (deficit) - beginning 60,680,506 (4,466,971) 56,213,535Net position (deficit) - ending $ (3,534,298) 61,379,864 $ 57,845,566 $ Expenses Program Revenues Net (Expense) Revenue and Changes in Net Position 2024.06.30 RIPON Financial Statements 4.A.e
Packet Pg. 199
Attachment: 2024.06.30 RIPON Financial Statements (4434 : Audited financial statements) 20 FUND FINANCIAL STATEMENTS
2024.06.30 RIPON Financial Statements
4.A.e
Packet Pg. 200 Attachment: 2024.06.30 RIPON Financial Statements (4434 : Audited financial statements) CITY OF RIPON, CALIFORNIA | JUNE 30, 2024
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 $ 11,053,683 $ 4,673,483 $ 13,549,425 $ 6,449,333 $ 35,725,924 Cash and investments - restricted 4,923,601 21,064,288 - 25,987,889 - Due from other funds 12,720 - - - 12,720
Advance to other funds - restricted - 5,691,444 379,487 - 6,070,931 Total assets $ 21,681,448 4,673,483 $ 34,993,200 $ 6,449,333 $ 67,797,464 $
LIABILITIES
Due to other funds - $ - $ - $ 12,720 $ 12,720 $
Advances from other funds 130,023 - 5,691,444 - 5,821,467 Loan due to private-purpose trust funds - - 583,413 - 583,413 Total liabilities - 130,023 6,274,857 12,720 6,417,600
FUND BALANCES
Restricted for:
Public safety 197,505 - - - 197,505
Street construction and maintenance - - - 5,348,392 5,348,392 Assessment districts - - - 389,180 389,180
Transit - - - 711,761 711,761
Capital projects:
Culture and recreation - - 60,000 - 60,000
Special assessment districts - - 1,444,386 - 1,444,386
Sewer projects - - 3,043,881 - 3,043,881
Water projects - - 8,156,065 - 8,156,065
Refuse projects - - 1,127,211 - 1,127,211
Public facilities financing plan - - 7,103,359 - 7,103,359 Other - - 129,386 129,386
Mitigation fees 8,460,409 - - - 8,460,409
Low and moderate income housing 1,957,131 - - - 1,957,131 Committed to:
Street construction and maintenance - 4,673,483 - - 4,673,483 Capital projects:
General government - - 771,521 - 771,521
Culture and recreation - - 3,922,529 - 3,922,529
General capital projects - 2,960,005 - 2,960,005 -
Contingencies:
Sick leave 431,234 - - - 431,234
Retirement 1,681,847 - - 1,681,847 -
Healthcare 222,793 - - - 222,793
Liability self-insured retention 668,379 - - - 668,379
Litigation and natural disaster 550,378 - - - 550,378
Unassigned - 7,381,749 - (12,720) 7,369,029
Total fund balances 4,673,483 21,551,425 28,718,343 6,436,613 61,379,864 Total liabilities and fund balances $ 21,681,448 4,673,483 $ 34,993,200 $ 6,449,333 $ 67,797,464 $ 2024.06.30 RIPON Financial Statements
4.A.e
Packet Pg. 201 Attachment: 2024.06.30 RIPON Financial Statements (4434 : Audited financial statements) CITY OF RIPON, CALIFORNIA | FOR THE YEAR ENDED JUNE 30, 2024 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 9,858,801 $ - $ - $ 47,589 $ 9,906,390 $
Assessments - - - 411,661 411,661
Licenses, permits and fees 1,781,447 - 1,558,578 - 3,340,025 Investment income 732,652 67,538 1,703,541 148,083 2,651,814 Intergovernmental revenue 17,734 30,000 1,120,693 3,579,837 4,748,264 Charges for services 2,376,188 - - 1,908 2,378,096
Fines and forfeitures 101,917 - - - 101,917
Housing/loan program income 161,811 - - - 161,811
Contributions 15,301 - - - 15,301
Other 32,874 5,568 75,825 13,000 127,267
Total revenues 15,078,725 103,106 4,458,637 4,202,078 23,842,546
EXPENDITURES
General government:
Administration 1,934,902 - - - 1,934,902
Legislative 398,423 - - - 398,423
Public safety:
Police 7,688,128 - - - 7,688,128
Streets and public works:
Streets - 752,070 - 74,568 826,638
Planning 261,251 - - 5,000 266,251
Engineering 333,941 - - - 333,941
Building 411,360 - - - 411,360
Culture and recreation:
Library 81,540 - - - 81,540
Parks and recreation 1,926,606 - 33,385 - 1,959,991
Community Center 52,877 - - - 52,877
Community development - - - 25,059 25,059
Special assessment districts - - - 414,519 414,519
Redevelopment 196,872 - - - 196,872
Allocation to other department costs (1,115,716) 100,052 62,593 84,100 (868,971) Other 123,252 - - - 123,252
Capital outlay 6,251 351,043 11,837,899 - 12,195,193
Total expenditures 12,299,687 1,203,165 11,933,877 603,246 26,039,975 Excess (deficiency) of revenues over expenditures (1,100,059) 2,779,038 (7,475,240) 3,598,832 (2,197,429)
OTHER FINANCING SOURCES (USES)
Operating transfers in - 2,141,854 3,599,060 65,251 5,806,165 Operating transfers out - (767,524) - (2,141,853) (2,909,377) Total other financing sources (uses) (767,524) 2,141,854 3,599,060 (2,076,602) 2,896,788 Net change in fund balances 2,011,514 1,041,795 (3,876,180) 1,522,230 699,359 Fund balances - beginning 3,631,688 19,539,911 32,594,523 4,914,383 60,680,505 Fund balances - ending $ 21,551,425 4,673,483 $ 28,718,343 $ 6,436,613 $ 61,379,864 $ 2024.06.30 RIPON Financial Statements
4.A.e
Packet Pg. 202 Attachment: 2024.06.30 RIPON Financial Statements (4434 : Audited financial statements) CITY OF RIPON, CALIFORNIA | JUNE 30, 2024
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 $ 925,929 $ 211,230 $ 1,834,572 $ Cash and investments - restricted 594 - - 594
Total assets 697,413 926,523 211,230 1,835,166
LIABILITIES
Current liabilities:
Current portion of bonds payable 185,000 590,000 - 775,000 Noncurrent liabilities:
Advance from capital projects fund 249,464 - - 249,464
Noncurrent portion of bonds payable 4,155,000 190,000 - 4,345,000 Total liabilities 375,000 4,994,464 - 5,369,464
NET POSITION
Capital related debt (375,000) (4,745,000) - (5,120,000) Restricted for debt service - 594 - 594
Unrestricted 676,465 697,413 211,230 1,585,108
Total net position (deficit) 322,413 $ (4,067,941) $ 211,230 $ (3,534,298) $ 2024.06.30 RIPON Financial Statements
4.A.e
Packet Pg. 203 Attachment: 2024.06.30 RIPON Financial Statements (4434 : Audited financial statements) CITY OF RIPON, CALIFORNIA | FOR THE YEAR ENDED JUNE 30, 2024 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 1,868,015 $ - $ - $ 1,868,015 $
Water revenue - 4,050,611 - 4,050,611
Refuse revenue - - 2,645,039 2,645,039
Total operating revenues 4,050,611 1,868,015 2,645,039 8,563,665 Operating expenses:
Salaries and wages 321,884 493,428 639,971 1,455,283
Employee benefits 185,206 297,491 403,174 885,871
Professional services 106,674 73,886 12,123 192,683
Repairs and maintenance 108,131 201,320 105,560 415,011 Gas and oil 23,189 20,672 119,516 163,377
Utilities 161,244 449,073 9,582 619,899
Supplies 7,538 12,175 10,196 29,909
Conference expenses 1,519 387 108 2,014
Communications 3,172 62,430 5,122 70,724
Membership, dues, books, etc. 65,446 46,075 2,274 113,795 Postage 8,900 12,450 8,900 30,250
Refuse disposal - - 753,358 753,358
Other 11,847 37,340 54,442 103,629
Allocation of other department costs 175,689 328,710 364,575 868,974 Total operating expenses 2,035,437 1,180,439 2,488,901 5,704,777 Operating income 687,576 2,015,174 156,138 2,858,888
Nonoperating revenues (expenses):
Contributions/developer fees 598,729 321,894 15,948 936,571 Assessments 214,882 - - 214,882
Interest revenue 18,320 25,808 5,548 49,676
Interest expense (19,425) (211,131) - (230,556)
Total nonoperating revenues (expenses) 136,571 812,506 21,496 970,573 Net income before transfers 2,151,745 1,500,082 177,634 3,829,461 Operating transfers out (1,325,082) (1,394,072) (177,634) (2,896,788) Change in net position 175,000 757,673 - 932,673
Net position (deficit) - beginning (4,825,614) 147,413 211,230 (4,466,971) Net position (deficit) - ending $ (4,067,941) 322,413 $ 211,230 $ (3,534,298) $ 2024.06.30 RIPON Financial Statements
4.A.e
Packet Pg. 204 Attachment: 2024.06.30 RIPON Financial Statements (4434 : Audited financial statements) CITY OF RIPON, CALIFORNIA | JUNE 30, 2024
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 $ 4,821,137
Cash and investments - restricted 1,297,266
Loan due from capital projects fund 583,413
Total assets 6,701,816
LIABILITIES
Due to County of San Joaquin 1,297,266
Long-term liabilities:
Debt due in more than one year 19,331,391
Total liabilities 20,628,657
NET POSITION
Net position (deficit) held in trust for redevelopment
dissolution and other purposes (13,926,841) $
2024.06.30 RIPON Financial Statements
4.A.e
Packet Pg. 205 Attachment: 2024.06.30 RIPON Financial Statements (4434 : Audited financial statements) CITY OF RIPON, CALIFORNIA | FOR THE YEAR ENDED JUNE 30, 2024 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 $ 867,704
Program income 680
Investment income 410,722
Total additions 1,279,106
DEDUCTIONS
General operating 256,839
Interest expense 660,300
Total deductions 917,139
Net increase (decrease) in fiduciary net position 361,967 Total net position (deficit) - beginning (14,288,808)
Total net position (deficit) - ending (13,926,841) $
2024.06.30 RIPON Financial Statements
4.A.e
Packet Pg. 206 Attachment: 2024.06.30 RIPON Financial Statements (4434 : Audited financial statements) 27 NOTES TO THE BASIC FINANCIAL STATEMENTS
2024.06.30 RIPON Financial Statements
4.A.e
Packet Pg. 207 Attachment: 2024.06.30 RIPON Financial Statements (4434 : Audited financial statements) CITY OF RIPON, CALIFORNIA | FOR THE YEAR ENDED JUNE 30, 2024 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. 2024.06.30 RIPON Financial Statements
4.A.e
Packet Pg. 208 Attachment: 2024.06.30 RIPON Financial Statements (4434 : Audited financial statements) CITY OF RIPON, CALIFORNIA | FOR THE YEAR ENDED JUNE 30, 2024 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.
2024.06.30 RIPON Financial Statements
4.A.e
Packet Pg. 209 Attachment: 2024.06.30 RIPON Financial Statements (4434 : Audited financial statements) CITY OF RIPON, CALIFORNIA | FOR THE YEAR ENDED JUNE 30, 2024 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 (GASB). 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. 2024.06.30 RIPON Financial Statements
4.A.e
Packet Pg. 210 Attachment: 2024.06.30 RIPON Financial Statements (4434 : Audited financial statements) CITY OF RIPON, CALIFORNIA | FOR THE YEAR ENDED JUNE 30, 2024 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 and Investments
For the purpose of financial reporting, “cash and cash investments” 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.
2024.06.30 RIPON Financial Statements
4.A.e
Packet Pg. 211 Attachment: 2024.06.30 RIPON Financial Statements (4434 : Audited financial statements) CITY OF RIPON, CALIFORNIA | FOR THE YEAR ENDED JUNE 30, 2024 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. 2024.06.30 RIPON Financial Statements
4.A.e
Packet Pg. 212 Attachment: 2024.06.30 RIPON Financial Statements (4434 : Audited financial statements) CITY OF RIPON, CALIFORNIA | FOR THE YEAR ENDED JUNE 30, 2024 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. 2024.06.30 RIPON Financial Statements
4.A.e
Packet Pg. 213 Attachment: 2024.06.30 RIPON Financial Statements (4434 : Audited financial statements) CITY OF RIPON, CALIFORNIA | FOR THE YEAR ENDED JUNE 30, 2024 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
2024.06.30 RIPON Financial Statements
4.A.e
Packet Pg. 214 Attachment: 2024.06.30 RIPON Financial Statements (4434 : Audited financial statements) CITY OF RIPON, CALIFORNIA | FOR THE YEAR ENDED JUNE 30, 2024 Notes to the Basic Financial Statements
35 NOTE 2 – CASH AND INVESTMENTS
Cash and investments as of June 30, 2024 were classified in the accompanying financial statements as follows:
Statement of Net Position:
Governmental and proprietary funds:
Cash and investments 37,560,496 $
Cash and investments - restricted 25,988,483
Total governmental and proprietary funds 63,548,979
Fiduciary funds:
Cash and investments 4,821,137
Cash and investments - restricted 1,297,266
Total fiduciary funds 6,118,403
Total cash and investments 69,667,382 $
Cash and investments as of June 30, 2024 consisted of the following:
Cash on hand $ 1,300
Deposits with financial institutions 253,999
Investments 69,412,083
Total cash and investments 69,667,382 $
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 carrying amounts of the City’s cash deposits totaled $253,998 at June 30, 2024. Bank balances were $270,216, the total amount of which was insured and/or collateralized with securities held by the pledging financial institutions in the City’s name.
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
2024.06.30 RIPON Financial Statements
4.A.e
Packet Pg. 215 Attachment: 2024.06.30 RIPON Financial Statements (4434 : Audited financial statements) CITY OF RIPON, CALIFORNIA | FOR THE YEAR ENDED JUNE 30, 2024 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 $ 382,501 $ 381,092 $ 381,092
CSJVRMA Pool 32,599,724 32,050,752 32,050,752
CAMP Term Investments 34,909,221 34,909,221 34,909,221
US Bank - Section 115 Trust 1,520,041 1,500,710 1,500,710 Held by Bond Trustees:
Money Market Funds 596 596 596
Total investments 69,412,083 $ 68,842,371 $ 68,842,371 $ 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 $ 382,501 $ 381,092 N/A $ 381,092
CSJVRMA Pool 32,599,724 32,050,752 * N/A 32,050,752
CAMP Term Investments 34,909,221 34,909,221 ** N/A 34,909,221 US Bank - Section 115 Trust 1,520,041 1,500,710 N/A 1,500,710 Held by Bond Trustees:
Money Market Funds 596 596 N/A 596
Total investments 69,412,083 $ 68,842,371 $ N/A $ 68,842,371 * Average rating of portfolio AA/Aa1
** Average rating of portfolio AAAf
Investment Type
2024.06.30 RIPON Financial Statements
4.A.e
Packet Pg. 216 Attachment: 2024.06.30 RIPON Financial Statements (4434 : Audited financial statements) CITY OF RIPON, CALIFORNIA | FOR THE YEAR ENDED JUNE 30, 2024 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, 2024, 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 $381,092. The total amount invested by all public agencies in the LAIF is $21,974,159,649. 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 $32,599,724 in the Central San Joaquin Valley Risk Management Authority (CSJVRMA) Pool as of June 30, 2024. The total amount invested by all participants in the pool is $160,930,228. 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 $32,050,752 as of June 30, 2024. 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 1.73 years, and the average rating is AA/Aa1. The pool consists of 48% Securities of U.S. Government Agencies, 26% U.S. Corporate Obligations and 26% other. The pool complies with the City’s investment policy. 2024.06.30 RIPON Financial Statements
4.A.e
Packet Pg. 217 Attachment: 2024.06.30 RIPON Financial Statements (4434 : Audited financial statements) CITY OF RIPON, CALIFORNIA | FOR THE YEAR ENDED JUNE 30, 2024 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 $1,520,041 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 $34,909,221 in the California Asset Management Program (CAMP) as of June 30, 2024. 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
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, 2024 were as follows:
Transfers In Transfers Out
Major Governmental Funds:
General Fund $ 767,524 - $
Streets and Roads Special Revenue Fund 2,141,854 -
Capital Projects Fund 3,599,060 -
Major Proprietary Funds:
Sewer Enterprise 1,325,082 -
Water Enterprise 1,394,072 -
Refuse Enterprise 177,634 -
Non-Major Special Revenue Funds:
2103 Fund 147,315 -
2105 Fund - 98,128
2106 Fund 158,528 -
2107 Fund - -
2107.5 Fund - 4,073
SB1 Street & Road Tax Fund - 771
Measure K Fund 175,327 -
COG/LTF Fund 1,557,711 -
Dutch Meadows Fund 9,279 -
Country Woods Fund 10,418 -
Farmland Estates Fund 5,696 -
Main Street Landscape Fund 38,372 -
Alexandra Landscape Fund - 1,486
Ripon Lighting Fund - -
Total interfund transfers 5,806,165 $ 5,806,165 $
Fund
2024.06.30 RIPON Financial Statements
4.A.e
Packet Pg. 218 Attachment: 2024.06.30 RIPON Financial Statements (4434 : Audited financial statements) CITY OF RIPON, CALIFORNIA | FOR THE YEAR ENDED JUNE 30, 2024 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, 2024 the Water Enterprise Fund collected approximately $192,669 in water meter surcharges which was subsequently paid back to the capital projects fund. As of June 30, 2024 the balance owed from the Water Enterprise Fund to the Capital Projects Fund was $249,464.
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, 2024, the General Fund collected $116,648 in facilities rent which was subsequently paid back to the Capital Projects Fund. As of June 30, 2024 the balance owed from the General Fund to the Capital Projects fund was $130,023.
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 for this advance 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. During the year end June 30, 2024, the General Fund collected $60,912, which was paid back from the Capital Projects Fund. As of June 30, 2024 the total advance related to this agreement was $5,691,444.
2024.06.30 RIPON Financial Statements
4.A.e
Packet Pg. 219 Attachment: 2024.06.30 RIPON Financial Statements (4434 : Audited financial statements) CITY OF RIPON, CALIFORNIA | FOR THE YEAR ENDED JUNE 30, 2024 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 (4.00% at December 2023). 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, 2023 Additions Reductions June 30, 2024 Year Business-Type Activities
2011 Refunding Revenue
Bonds (Sewer) 2,195,000 $ 550,000 $ - $ 175,000 $ 375,000 $ 185,000 $ 2006 Revenue Bonds
(Water) 7,845,000 4,055,000 - 330,000 3,725,000 345,000 2012 Refunding Revenue
Bonds (Water) 3,350,000 1,255,000 - 235,000 1,020,000 245,000 Total 13,390,000 $ 5,860,000 $ - $ 740,000 $ 5,120,000 $ 775,000 $ B. Revenue Bonds
Enterprise fund long-term debt outstanding as of June 30, 2024 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. 2024.06.30 RIPON Financial Statements
4.A.e
Packet Pg. 220 Attachment: 2024.06.30 RIPON Financial Statements (4434 : Audited financial statements) CITY OF RIPON, CALIFORNIA | FOR THE YEAR ENDED JUNE 30, 2024 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, 2024 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 $ 375,000 $
2006 Revenue Bonds (Water):
Term Bonds 4.50% October 1, 2027 2,120,000 1,775,000
Term Bonds 4.50% October 1, 2032 1,950,000 2,250,000
Subtotal 3,725,000 4,370,000
2012 Refunding Revenue Bonds (Water):
Serial Bonds 2.00%-3.375% October 1, 2027 3,350,000 1,020,000 Total 9,915,000 $ 5,120,000 $
Annual future debt service requirements are shown below for all long-term debt:
For the Years
Ending June 30 Principal Interest
2025 $ 775,000 $ 208,371
2026 800,000 177,390
2027 635,000 149,069
2028 660,000 123,497
2029 410,000 101,250
2030-2032 211,500 1,840,000
Total 5,120,000 $ 971,077 $
2024.06.30 RIPON Financial Statements
4.A.e
Packet Pg. 221 Attachment: 2024.06.30 RIPON Financial Statements (4434 : Audited financial statements) CITY OF RIPON, CALIFORNIA | FOR THE YEAR ENDED JUNE 30, 2024 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 $4,067,941 at June 30, 2024. 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.
The Successor Agency Private Purpose Trust Fund had a net deficit of $13,926,841 at June 30, 2024. This deficit is due to 2020 Tax Allocation Refunding Bonds and is expected to be offset in the future from repayment of debt.
As of June 30, 2024, the government-wide business type activities had a deficit of $3,534,298. The deficit is due to capital related debt attributed to the 2006 and 2012 Water Bonds Payable.
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, 2024, there were 81 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 contributions were calculated using the base salary amount of $4,600,644 for employees participating in the City’s defined contribution plan. The total employee and employer contributions for the year ended June 30, 2024 were $473,829 and $581,964 respectively. The employee and employer contributions represented 10.30% and 12.65% 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. 2024.06.30 RIPON Financial Statements
4.A.e
Packet Pg. 222 Attachment: 2024.06.30 RIPON Financial Statements (4434 : Audited financial statements) CITY OF RIPON, CALIFORNIA | FOR THE YEAR ENDED JUNE 30, 2024 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, 2024:
Level 1 Level 2 Level 3 Total
U.S. Government Securities $ 1,245,538 - $ $ 1,245,538 - $ Mutual Funds 12,244,587 - 12,244,587 -
Common and Preferred stock 1,241,281 - 1,241,281 -
Real Estate Investment Trusts - 73,318 - 73,318
Total 73,318 $ 14,731,406 $ - $ 14,804,724 $
Assets at Fair Value as of June 30, 2024
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. 2024.06.30 RIPON Financial Statements
4.A.e
Packet Pg. 223 Attachment: 2024.06.30 RIPON Financial Statements (4434 : Audited financial statements) CITY OF RIPON, CALIFORNIA | FOR THE YEAR ENDED JUNE 30, 2024 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, 2024 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, 2024, the contributions recognized as part of pension expense totaled $793,489.
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. 2024.06.30 RIPON Financial Statements
4.A.e
Packet Pg. 224 Attachment: 2024.06.30 RIPON Financial Statements (4434 : Audited financial statements) CITY OF RIPON, CALIFORNIA | FOR THE YEAR ENDED JUNE 30, 2024 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, 2024. 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, 2024 were $476,425.
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, 2024. 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, 2024 were $636,552.
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. 2024.06.30 RIPON Financial Statements
4.A.e
Packet Pg. 225 Attachment: 2024.06.30 RIPON Financial Statements (4434 : Audited financial statements) CITY OF RIPON, CALIFORNIA | FOR THE YEAR ENDED JUNE 30, 2024 Notes to the Basic Financial Statements
46 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.
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. 2024.06.30 RIPON Financial Statements
4.A.e
Packet Pg. 226 Attachment: 2024.06.30 RIPON Financial Statements (4434 : Audited financial statements) CITY OF RIPON, CALIFORNIA | FOR THE YEAR ENDED JUNE 30, 2024 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, 2023 Additions Reductions June 30, 2024 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 2,996,098 - 224,707 2,771,391 -
Total 20,155,317 $ 19,556,098 $ - $ 224,707 $ 19,331,391 $ - $ 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, 2024 consisted 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
2024.06.30 RIPON Financial Statements
4.A.e
Packet Pg. 227 Attachment: 2024.06.30 RIPON Financial Statements (4434 : Audited financial statements) CITY OF RIPON, CALIFORNIA | FOR THE YEAR ENDED JUNE 30, 2024 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
2025 $ - $ 660,300
2026 210,000 657,150
2027 880,000 636,400
2028 1,340,000 592,000
2029 1,395,000 537,300
2030-2034 7,765,000 1,786,300
2035-2038 299,200 4,970,000
Total 16,560,000 $ 5,168,650 $
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, 2024:
Balance Balance
June 30, 2023 Revenue Expenditures Transfers June 30, 2024 Water $ 2,981,047 $ 327,450 $ (27,617) $ 3,280,880 - $
SSJID Connection Reserve 871,876 93,855 - 965,731 -
Garbage (755,442) 15,948 (19,021) (758,515) -
Wastewater 5,685,747 745,002 - 6,430,749 -
Storm Drainage 2,415,847 320,546 - 2,736,393 -
Transportation 1,843,788 1,089,743 (228,736) 2,704,795 - Regional Transportation Impact Fee 1,614,803 95,757 - 1,710,560 - Parks and Recreation 45,651 32,593 - 78,244 -
Police Station (1,193,034) 10,074 (30,185) (1,213,145) - City Hall (3,804,693) 20,516 (96,359) (3,880,536) -
Corporation Yard 1,575,548 262,829 (6,100,113) (60,912) (4,322,648) Library (615,199) 1,633 (15,583) - (629,149)
Total balances by facility type 10,665,939 $ 3,015,946 $ (6,517,614) $ (60,912) $ 7,103,359 $ Facility Type
2024.06.30 RIPON Financial Statements
4.A.e
Packet Pg. 228 Attachment: 2024.06.30 RIPON Financial Statements (4434 : Audited financial statements) 49 SUPPLEMENTARY INFORMATION
2024.06.30 RIPON Financial Statements
4.A.e
Packet Pg. 229 Attachment: 2024.06.30 RIPON Financial Statements (4434 : Audited financial statements) 50 NON-MAJOR SPECIAL REVENUE FUNDS
2024.06.30 RIPON Financial Statements
4.A.e
Packet Pg. 230 Attachment: 2024.06.30 RIPON Financial Statements (4434 : Audited financial statements) CITY OF RIPON, CALIFORNIA | JUNE 30, 2024
Non-Major Special Revenue Funds
Combining Balance Sheet – Modified Cash Basis
51 HUTA HUTA HUTA HUTA HUTA
2103 2105 2106 2107 2107.5
Fund Fund Fund Fund Fund
ASSETS
Cash and investments - $ - $ - $ 797,917 $ - $
Total assets - $ - $ - $ 797,917 $ - $
LIABILITIES
Due to other funds $ - - $ - $ - $ - $
Total liabilities - - - - -
FUND BALANCES
Restricted for:
Street construction and maintenance - - 797,917 - -
Assessment districts - - - - -
Transit - - - - -
Unassigned - - - - -
Total fund balances - - - 797,917 -
Total liabilities and fund balances - $ - $ - $ 797,917 $ - $ 2024.06.30 RIPON Financial Statements
4.A.e
Packet Pg. 231 Attachment: 2024.06.30 RIPON Financial Statements (4434 : Audited financial statements) CITY OF RIPON, CALIFORNIA | JUNE 30, 2024
Non-Major Special Revenue Funds
Combining Balance Sheet – Modified Cash Basis (Continued) 52 SB1 Street &
Road Tax Measure K COG/LTF STA/BUS CDBG
Fund Fund Fund Fund Fund
ASSETS
Cash and investments 951,178 $ 3,550,736 $ 48,561 $ 711,761 $ - $ Total assets 951,178 $ 3,550,736 $ 48,561 $ 711,761 $ - $
LIABILITIES
Due to other funds - $ - $ - $ - $ 12,720 $
Total liabilities - - - - 12,720
FUND BALANCES
Restricted for:
Street construction and maintenance 951,178 3,550,736 48,561 - - Assessment districts - - - - -
Transit - - - 711,761 -
Unassigned - - - - (12,720)
Total fund balances 951,178 3,550,736 48,561 711,761 (12,720) Total liabilities and fund balances 951,178 $ 3,550,736 $ 48,561 $ 711,761 $ - $ 2024.06.30 RIPON Financial Statements
4.A.e
Packet Pg. 232 Attachment: 2024.06.30 RIPON Financial Statements (4434 : Audited financial statements) CITY OF RIPON, CALIFORNIA | JUNE 30, 2024
Non-Major Special Revenue Funds
Combining Balance Sheet – Modified Cash Basis (Continued) 53 Dutch Country Farmland Jacob's Carolina's
Meadows Woods Estates Landing Landscape
Fund Fund Fund Fund Fund
ASSETS
Cash and investments - $ - $ - $ 20,358 $ 28,697 $
Total assets - $ - $ - $ 20,358 $ 28,697 $
LIABILITIES
Due to other funds - $ - $ - $ - $ - $
Total liabilities - - - - -
FUND BALANCES
Restricted for:
Street construction and maintenance - - - - -
Assessment districts - - - 20,358 28,697
Transit - - - - -
Unassigned - - - - -
Total fund balances - - - 20,358 28,697
Total liabilities and fund balances - $ - $ - $ 20,358 $ 28,697 $ 2024.06.30 RIPON Financial Statements
4.A.e
Packet Pg. 233 Attachment: 2024.06.30 RIPON Financial Statements (4434 : Audited financial statements) CITY OF RIPON, CALIFORNIA | JUNE 30, 2024
Non-Major Special Revenue Funds
Combining Balance Sheet – Modified Cash Basis (Continued) 54 Boesch/
Kingery Main Street Vineyards Alexandra
Assessment Landscape Cornerstone I Landscape Landscape
Fund Fund Fund Fund Fund
ASSETS
Cash and investments 7,197 $ - $ 84,262 $ 162,067 $ - $ Total assets 7,197 $ - $ 84,262 $ 162,067 $ - $
LIABILITIES
Due to other funds - $ - $ - $ - $ - $
Total liabilities - - - - -
FUND BALANCES
Restricted for:
Street construction and maintenance - - - - -
Assessment districts 7,197 - 84,262 162,067 -
Transit - - - - -
Unassigned - - - - -
Total fund balances 7,197 - 84,262 162,067 -
Total liabilities and fund balances 7,197 $ - $ 84,262 $ 162,067 $ - $ 2024.06.30 RIPON Financial Statements
4.A.e
Packet Pg. 234 Attachment: 2024.06.30 RIPON Financial Statements (4434 : Audited financial statements) CITY OF RIPON, CALIFORNIA | JUNE 30, 2024
Non-Major Special Revenue Funds
Combining Balance Sheet – Modified Cash Basis (Continued) 55 Total
Ripon Non-Major
Lighting Special Revenue
Fund Funds
ASSETS
Cash and investments 86,598 $ 6,449,333 $
Total assets 86,598 $ 6,449,333 $
LIABILITIES
Due to other funds - $ 12,720 $
Total liabilities - 12,720
FUND BALANCES
Restricted for:
Street construction and maintenance - 5,348,392
Assessment districts 86,598 389,180
Transit - 711,761
Unassigned - (12,720)
Total fund balances 86,598 6,436,613
Total liabilities and fund balances (deficit) 86,598 $ 6,449,333 $ 2024.06.30 RIPON Financial Statements
4.A.e
Packet Pg. 235 Attachment: 2024.06.30 RIPON Financial Statements (4434 : Audited financial statements) CITY OF RIPON, CALIFORNIA | FOR THE YEAR ENDED JUNE 30, 2024 Non-Major Special Revenue Funds
Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Modified Cash Basis 56 HUTA HUTA HUTA HUTA HUTA
2103 2105 2106 2107 2107.5
Fund Fund Fund Fund Fund
REVENUES
Taxes $ - $ - $ - $ - $ -
Assessments - - - - -
Investment income 2,631 1,753 2,833 14,254 73
Intergovernmental revenue 144,684 96,375 62,876 130,370 4,000 Charges for services - - - - -
Other - - - - -
Total revenues 147,315 98,128 65,709 144,624 4,073
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 147,315 98,128 65,709 144,624 4,073
OTHER FINANCING SOURCES (USES)
Operating transfers in - - - - -
Operating transfers out (147,315) (98,128) (158,528) - (4,073) Total other financing sources (uses) (147,315) (98,128) (158,528) - (4,073) Net change in fund balances - - (92,819) 144,624 -
Fund balances (deficit) - beginning - - 92,819 653,293 - Fund balances (deficit) - ending - $ - $ - $ 797,917 $ - $ 2024.06.30 RIPON Financial Statements
4.A.e
Packet Pg. 236 Attachment: 2024.06.30 RIPON Financial Statements (4434 : Audited financial statements) CITY OF RIPON, CALIFORNIA | FOR THE YEAR ENDED JUNE 30, 2024 Non-Major Special Revenue Funds
Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Modified Cash Basis (Continued) 57 SB1 Streets &
Road Tax Measure K COG/LTF STA/BUS CDBG
Fund Fund Fund Fund Fund
REVENUES
Taxes $ - $ - $ - $ - $ -
Assessments - - - - -
Investment income 17,006 66,562 28,694 14,277 -
Intergovernmental revenue 402,937 392,869 1,567,493 760,894 17,339 Charges for services - - - 1,908 -
Other - - - - -
Total revenues 419,943 459,431 1,596,187 777,079 17,339
EXPENDITURES
Streets and public works:
Streets - - - 74,568 -
Planning - - - - 5,000
Community development - - - - 25,059
Special assessment districts - - - - -
Allocation to other department costs - - - 12,878 -
Total expenditures - - - 87,446 30,059
Excess (deficiency) of revenues over expenditures 419,943 459,431 1,596,187 689,633 (12,720)
OTHER FINANCING SOURCES (USES)
Operating transfers in - - - - -
Operating transfers out (771) (175,327) (1,557,711) - - Total other financing sources (uses) (771) (175,327) (1,557,711) - - Net change in fund balances 419,172 284,104 38,476 689,633 (12,720) Fund balances (deficit) - beginning 532,006 3,266,632 10,085 22,128 - Fund balances (deficit) - ending 951,178 $ 3,550,736 $ 48,561 $ 711,761 $ (12,720) $ 2024.06.30 RIPON Financial Statements
4.A.e
Packet Pg. 237 Attachment: 2024.06.30 RIPON Financial Statements (4434 : Audited financial statements) CITY OF RIPON, CALIFORNIA | FOR THE YEAR ENDED JUNE 30, 2024 Non-Major Special Revenue Funds
Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Modified Cash Basis (Continued) 58 Dutch Country Farmland Jacob's Carolina's
Meadows Woods Estates Landing Landscape
Fund Fund Fund Fund Fund
REVENUES
Taxes $ - $ - $ - $ - $ -
Assessments 4,541 7,810 3,348 5,701 14,500
Investment income - - - - -
Intergovernmental revenue - - - - -
Charges for services - - - - -
Other - - - - -
Total revenues 7,810 4,541 3,348 5,701 14,500
EXPENDITURES
Streets and public works:
Streets - - - - -
Planning - - - - -
Community development - - - - -
Special assessment districts 11,793 15,555 7,718 6,316 12,137 Allocation to other department costs 2,026 2,673 1,326 1,085 2,085 Total expenditures 13,819 18,228 9,044 7,401 14,222
Excess (deficiency) of revenues over expenditures (9,279) (10,418) (5,696) (1,700) 278
OTHER FINANCING SOURCES (USES)
Operating transfers in 9,279 10,418 5,696 - -
Operating transfers out - - - - -
Total other financing sources (uses) 9,279 10,418 5,696 - - Net change in fund balances - - - (1,700) 278
Fund balances (deficit) - beginning - - - 22,058 28,419 Fund balances (deficit) - ending - $ - $ - $ 20,358 $ 28,697 $ 2024.06.30 RIPON Financial Statements
4.A.e
Packet Pg. 238 Attachment: 2024.06.30 RIPON Financial Statements (4434 : Audited financial statements) CITY OF RIPON, CALIFORNIA | FOR THE YEAR ENDED JUNE 30, 2024 Non-Major Special Revenue Funds
Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Modified Cash Basis (Continued) 59 Boesch/
Kingery Main Street Vineyards Alexandra
Assessment Landscape Cornerstone I Landscape Landscape
Fund Fund Fund Fund Fund
REVENUES
Taxes $ - $ - $ - $ - $ -
Assessments 6,061 10,480 14,079 64,939 5,397
Investment income - - - - -
Intergovernmental revenue - - - - -
Charges for services - - - - -
Other - - - - -
Total revenues 10,480 6,061 14,079 64,939 5,397
EXPENDITURES
Streets and public works:
Streets - - - - -
Planning - - - - -
Community development - - - - -
Special assessment districts 12,497 41,689 12,810 38,680 5,874 Allocation to other department costs 2,147 7,163 2,201 6,646 1,009 Total expenditures 14,644 48,852 15,011 45,326 6,883
Excess (deficiency) of revenues over expenditures (8,583) (38,372) (932) 19,613 (1,486)
OTHER FINANCING SOURCES (USES)
Operating transfers in - 38,372 - - 1,486
Operating transfers out - - - - -
Total other financing sources (uses) 38,372 - - - 1,486 Net change in fund balances (8,583) - (932) 19,613 -
Fund balances (deficit) - beginning - 15,780 85,194 142,454 - Fund balances (deficit) - ending 7,197 $ - $ 84,262 $ 162,067 $ - $ 2024.06.30 RIPON Financial Statements
4.A.e
Packet Pg. 239 Attachment: 2024.06.30 RIPON Financial Statements (4434 : Audited financial statements) CITY OF RIPON, CALIFORNIA | FOR THE YEAR ENDED JUNE 30, 2024 Non-Major Special Revenue Funds
Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Modified Cash Basis (Continued) 60 Total
Ripon Non-Major
Lighting Special Revenue
Fund Funds
REVENUES
Taxes 47,589 $ 47,589 $
Assessments 274,805 411,661
Investment income - 148,083
Intergovernmental revenue - 3,579,837
Charges for services - 1,908
Other 13,000 13,000
Total revenues 335,394 4,202,078
EXPENDITURES
Streets and public works:
Streets - 74,568
Planning - 5,000
Community development - 25,059
Special assessment districts 249,450 414,519
Allocation to other department costs 42,861 84,100
Total expenditures 292,311 603,246
Excess (deficiency) of revenues over expenditures 43,083 3,598,832
OTHER FINANCING SOURCES (USES)
Operating transfers in - 65,251
Operating transfers out - (2,141,853)
Total other financing sources (uses) - (2,076,602)
Net change in fund balances 43,083 1,522,230
Fund balances (deficit) - beginning 4,914,383 43,515
Fund balances (deficit) - ending 86,598 $ 6,436,613 $
2024.06.30 RIPON Financial Statements
4.A.e
Packet Pg. 240 Attachment: 2024.06.30 RIPON Financial Statements (4434 : Audited financial statements) CITY OF RIPON | JUNE 30, 2024
Additional Information on the Successor Agency Trust Fund 61 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, 2024. 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, 2024
Successor Agency
Private Purpose
Trust Fund
ASSETS
Cash and investments 4,821,137 $
Cash and investments - restricted 1,297,266
Interest receivable 93,396
Prepaid bond insurance 105,313
Loan due from capital projects fund 583,413
Total assets 6,900,525
LIABILITIES
Interest payable 100,050
Due to County of San Joaquin 1,297,266
Long-term liabilities
Debt due in more than one year 19,331,391
Total liabilities 20,728,707
NET POSITION
Net position (deficit) held in trust for redevelopment
dissolution and other purposes (13,828,182) $
2024.06.30 RIPON Financial Statements
4.A.e
Packet Pg. 241 Attachment: 2024.06.30 RIPON Financial Statements (4434 : Audited financial statements) CITY OF RIPON | JUNE 30, 2024
Additional Information on the Successor Agency Trust Fund (Continued) 62 STATEMENT OF CHANGES IN FIDUCIARY NET POSITION
PRIVATE-PURPOSE TRUST FUND
FOR THE YEAR ENDED JUNE 30, 2024
Successor Agency
Private Purpose
Trust Fund
ADDITIONS
Property taxes 867,704 $
Program income 680
Investment income 499,964
Total additions 1,368,348
DEDUCTIONS
General operating 256,839
Interest expense 668,838
Total deductions 925,677
Net increase (decrease) in fiduciary net position 442,671 Total net position - beginning (14,270,853)
Total net position - ending $ (13,828,182)
2024.06.30 RIPON Financial Statements
4.A.e
Packet Pg. 242 Attachment: 2024.06.30 RIPON Financial Statements (4434 : Audited financial statements) October 15, 2024
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, 2024. 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 engagement letter previously provided to you. 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 2 to the financial statements. No new accounting policies were adopted, and the application of existing policies was not changed during 2024. 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. We are not aware of any significant estimates for the fiscal year ended June, 30, 2024:
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.
2024.06.30 RIPON PENSION Audit Committee Letter
4.A.f
Packet Pg. 243 Attachment: 2024.06.30 RIPON PENSION Audit Committee Letter (4434 : Audited financial statements) 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 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 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,
2024.06.30 RIPON PENSION Audit Committee Letter
4.A.f
Packet Pg. 244 Attachment: 2024.06.30 RIPON PENSION Audit Committee Letter (4434 : Audited financial statements) City of Ripon | California
Money Purchase Thrift Pension Plan
Financial Statements
For the Years Ended June 30, 2024 and 2023
2024.06.30 RIPON PENSION Financial Statements
4.A.g
Packet Pg. 245 Attachment: 2024.06.30 RIPON PENSION Financial Statements (4434 : Audited financial statements) CITY OF RIPON MONEY PURCHASE THRIFT PENSION PLAN | FOR THE YEARS ENDED JUNE 30, 2024 AND 2023 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 2024.06.30 RIPON PENSION Financial Statements
4.A.g
Packet Pg. 246 Attachment: 2024.06.30 RIPON PENSION Financial Statements (4434 : Audited financial statements) 1 INDEPENDENT AUDITOR’S REPORT
To the Honorable Mayor and
Members of the City Council
City of Ripon, California
Opinions
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 and statements of changes in fiduciary net position - pension trust fund as of and for the years ended June 30, 2024 and 2023, 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, 2024 and 2023, and the respective changes in fiduciary net position for the year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City of Ripon Money Purchase Thrift Pension Plan, and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the 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.
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 2024.06.30 RIPON PENSION Financial Statements
4.A.g
Packet Pg. 247 Attachment: 2024.06.30 RIPON PENSION Financial Statements (4434 : Audited financial statements) 2 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 the management’s discussion and analysis that accounting principles generally accepted in the United States of America require to be presented to supplement the financial statements. Such missing information, although not a part of the financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the financial statements in an appropriate operational, economic, or historical context. Our opinions on the financial statements are not affected by this missing information.
Clovis, California
October 15, 2024
2024.06.30 RIPON PENSION Financial Statements
4.A.g
Packet Pg. 248 Attachment: 2024.06.30 RIPON PENSION Financial Statements (4434 : Audited financial statements) 3 FINANCIAL STATEMENTS
2024.06.30 RIPON PENSION Financial Statements
4.A.g
Packet Pg. 249 Attachment: 2024.06.30 RIPON PENSION Financial Statements (4434 : Audited financial statements) CITY OF RIPON MONEY PURCHASE THRIFT PENSION PLAN | JUNE 30, 2024 AND 2023 Pension Trust Fund
Statements of Fiduciary Net Position
The notes to the financial statements are an integral part of this statement. 4 2024 2023
ASSETS
Cash and investments:
Cash and cash equivalents 2,560,746 $ 2,108,368 $
U.S. government securities 1,245,538 1,262,370
Corporate obligations - -
Mutual funds 12,244,587 10,027,486
Common and preferred stock 1,241,281 1,120,371
Real estate investment trust 72,494 73,318
Total cash and investments 17,365,470 14,591,089
Receivables:
Participant notes receivable 75,227 129,141
Contributions receivable 38,675 39,544
Total assets 14,758,905 17,480,241
LIABILITIES - -
NET POSITION
Restricted for pensions $ 14,758,905 17,480,241 $
2024.06.30 RIPON PENSION Financial Statements
4.A.g
Packet Pg. 250 Attachment: 2024.06.30 RIPON PENSION Financial Statements (4434 : Audited financial statements) CITY OF RIPON MONEY PURCHASE THRIFT PENSION PLAN | FOR THE YEARS ENDED JUNE 30, 2024 AND 2023 Pension Trust Fund
Statements of Changes in Fiduciary Net Position
The notes to the financial statements are an integral part of this statement. 5 2024 2023
Additions to net position attributed to:
Investment income:
Net appreciation (depreciation) in the fair
value of investments $ 1,214,722 $ 259,461
Interest 13,722 11,517
Dividends 492,377 371,512
Contributions:
Employer 581,963 521,373
Employee 473,830 426,786
Other income 571 7,438
Total additions 1,598,087 2,777,185
Deductions from net position attributed to:
Benefits paid to participants 22,354 432,810
Administration 29,845 33,495
Total deductions 462,655 55,849
Changes in net position 2,721,336 1,135,432
Total net position - beginning 13,623,473 14,758,905
Total net position - ending 17,480,241 $ 14,758,905 $
2024.06.30 RIPON PENSION Financial Statements
4.A.g
Packet Pg. 251 Attachment: 2024.06.30 RIPON PENSION Financial Statements (4434 : Audited financial statements) 6 NOTES TO THE FINANCIAL STATEMENTS
2024.06.30 RIPON PENSION Financial Statements
4.A.g
Packet Pg. 252 Attachment: 2024.06.30 RIPON PENSION Financial Statements (4434 : Audited financial statements) CITY OF RIPON MONEY PURCHASE THRIFT PENSION PLAN | JUNE 30, 2024 AND 2023 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, 2024 and 2023, the plan members totaled 81 and 76 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.
2024.06.30 RIPON PENSION Financial Statements
4.A.g
Packet Pg. 253 Attachment: 2024.06.30 RIPON PENSION Financial Statements (4434 : Audited financial statements) CITY OF RIPON MONEY PURCHASE THRIFT PENSION PLAN | JUNE 30, 2024 AND 2023 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.
2024.06.30 RIPON PENSION Financial Statements
4.A.g
Packet Pg. 254 Attachment: 2024.06.30 RIPON PENSION Financial Statements (4434 : Audited financial statements) CITY OF RIPON MONEY PURCHASE THRIFT PENSION PLAN | JUNE 30, 2024 AND 2023 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. 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, 2024.
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. 2024.06.30 RIPON PENSION Financial Statements
4.A.g
Packet Pg. 255 Attachment: 2024.06.30 RIPON PENSION Financial Statements (4434 : Audited financial statements) CITY OF RIPON MONEY PURCHASE THRIFT PENSION PLAN | JUNE 30, 2024 AND 2023 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 sets forth, by level within the fair value hierarchy, the Plan’s investments at fair value as of June 30, 2024:
Level 1 Level 2 Level 3 Total
U.S. government securities $ 1,245,538 - $ $ 1,245,538 - $ Mutual funds 12,244,587 - 12,244,587 -
Common and preferred stock 1,241,281 - 1,241,281 -
Real estate investment trust - 73,318 - 73,318
Total $ 14,731,406 73,318 $ - $ 14,804,724 $
Assets held at Fair Value
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 - $ Mutual funds 10,027,486 - 10,027,486 -
Common and preferred stock 1,120,371 - 1,120,371 -
Real estate investment trust - 72,494 - 72,494
Total $ 12,410,227 72,494 $ - $ 12,482,721 $
Assets held at Fair Value
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, 2024.
Issuer Investment Type
Reported
Amount
DODGE & COX INCOME FUND Mutual Funds $ 1,027,304
iShares: S&P 500 INDEX Mutual Funds $ 2,709,336
JP MORGAN BETABUILDERS INTERNATIONAL EQUITY Mutual Funds $ 1,530,467 2024.06.30 RIPON PENSION Financial Statements
4.A.g
Packet Pg. 256 Attachment: 2024.06.30 RIPON PENSION Financial Statements (4434 : Audited financial statements) CITY OF RIPON MONEY PURCHASE THRIFT PENSION PLAN | JUNE 30, 2024 AND 2023 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, 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 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 statements of fiduciary net position.
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 $117,401 and $103,899 for the years ended June 30, 2024 and 2023, respectively.
2024.06.30 RIPON PENSION Financial Statements
4.A.g
Packet Pg. 257 Attachment: 2024.06.30 RIPON PENSION Financial Statements (4434 : Audited financial statements) City Council
259 N. Wilma Avenue
Ripon, CA 95366
MEMO
To: Honorable City Council
From: Christiana Giedd, Associate Civil Engineer
Date: 11/12/2024
Subject: Surface Water Supply Project Status Update
RECOMMENDED ACTION:
Staff to present an update regarding the South San Joaquin Irrigation District (SSJID) Surface Water Connection Project.
BACKGROUND:
The City of Ripon serves water to 16,000 residents along with businesses and industries located within city limits. The City potable water supply is currently served entirely from groundwater wells. The City has explored the possibility of connecting to the SSJID South County Water Supply Project to supplement the City of Ripon’s municipal water supply with treated surface water.
The SSJID Surface Water Connection Project (Project) involves constructing a 4.5-mile pipeline from the existing SSJID surface water transmission pipeline that is located at the intersection of Jack Tone Road and French Camp Road, to Ripon’s water distribution system, along with a booster pump station. A map of the Project area is shown in Figure 1.
4.B
Packet Pg. 258
Figure 1 – Project Area
Benefits of the Project include:
Groundwater conservation through “in-lieu” recharge
Diversification of water sources to extend the life of existing wells Renewable energy usage and energy savings
The infrastructure required for the Project requires significant funds to complete. After years of submitting grant applications, the City of Ripon secured a legislation earmark of $3.8 million through the Environmental Protection Agency (EPA) Community Grants Program.
DISCUSSION/ANALYSIS:
Recipients of the Community Grants are required to complete certain statutory and regulatory requirements before the EPA can award the grant funding. For the City of Ripon’s project, the following is required:
Grant application and work plan submitted to the EPA
CEQA Initial Study
Environmental Information Document (EID) that allows the EPA to complete the NEPA review process
Endangered Species Act and National Historic Preservation Act impact determination
4.B
Packet Pg. 259
Basecamp Environmental was contracted in June 2023 to prepare the CEQA Initial Study and EID documentation required by the EPA. The CEQA Initial Study evaluated the environmental impacts, as described below:
The existing public right of way on each side of Jack Tone Road for installation of the pipeline and all necessary valves from French Camp Road to River Road. An area of up to one-half acre on the north (located on private property at the southwest corner of the intersection of French Camp Road and Jack Tone Road) and south (located at Mistlin Sports Park) ends of the project for a location of a pump station. At this time, the exact location has not yet been determined.
The draft CEQA Initial Study was determined to be a Mitigated Negative Declaration based on the project environmental impacts. The CEQA Initial Study Mitigated Negative Declaration (ISMND) for the Project is ready for public review, which involves distributing documents to various agencies for feedback. Comments will be reviewed and incorporated as necessary to the final ISMND that is presented to the City Council for approval.
The regulatory and statutory items summarized above are expected to be ready to submit to the EPA by May 2025. It is not clear at this time how long it will take the EPA to complete their review and the funds awarded to the City. In addition to completing the EPA Community Grant requirements, staff is working on the following tasks related to the Project:
Negotiating an operating agreement with SSJID and the cities currently participating in the South County Water Supply Project.
Finalizing Project design and cost estimate.
Evaluating funding options and impacts to utility rates. Applying for an Encroachment Permit for work in the San Joaquin County right of way. Applying for a Construction General Permit through the State Water Resources Control Board.
FISCAL IMPACT:
The estimated cost of the Project is $15.55 million. Table 1 shows a breakdown of cost for the pipeline and pump station, which was presented to Council at the 2023 Strategic Planning Meeting.
Table 1 – Design and Construction Cost Estimate
Item Cost
Pipeline Construction $ 10,000,000
Pump Station Construction $ 3,200,000
Pipe Design QA/QC $ 100,000
Pump Station Design $ 300,000
NEPA/CEQA $ 650,000
Encroachment Permits $ 1,300,000
Total $ 15,550,000
4.B
Packet Pg. 260
The table below summarizes the funding that has been secured for the Project.
Table 2 – Project Funding
Funding Source Amount
EPA Community Grants Program $ 3,800,000
Water Enterprise Capital Fund $ 2,000,000
Water PFFP Capital Fund $ 900,000
To Be Determined $ 8,850,000
Total $ 15,550,000
4.B
Packet Pg. 261