Ripon City Council Minutes
TUESDAY, DECEMBER 10, 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, 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 – 4 cases.
(2) Public Employment – City Attorney
Return to open session.
City Attorney Terpstra said Council met in closed session to discuss pending litigation and the upcoming retirement of the City Attorney, 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 Rex Rodgers 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 December 10, 2024
OTHERS PRESENT:
City Administrator Kevin Werner, City Attorney Tom Terpstra, Planning Director Ken Zuidervaart, Recreation Director Kye Stevens, Police Chief Daniel Sauer, City Clerk Lisa Roos, Deputy City Clerk Jane Kilgore, Information Systems Technician Alex Arais, Emil Guillermo, Harpal Chandar, Sonya Hamker, Amber Capua, Jeremy West Michiko, Kelly Donohue.
PUBLIC DISCUSSION:
Emil Guillermo, Ripon Poet Laureate, said he had written two short poems about Ripon and proceeded to read them.
APPROVAL OF MINUTES:
Motion to approve the minutes of the Regular Ripon City Council meeting of November 12, 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 - NOV 12, 2024 6:00 PM
ADMINISTERING THE OATH OF OFFICE TO NEWLY ELECTED COUNCIL MEMBERS:
City Clerk Roos administered the Oath of Office to Daniel de Graaf, Gary Barton and Leo Zuber.
COUNCIL REORGANIZATION:
Per Ordinance No. 800, RMC Section 2.04.020 Mayoral Selection, Council Members shall be seated as follows:
Seat 1 Mayor Daniel de Graaf
Seat 2 Vice Mayor Gary Barton
Seat 3 Council Member Dean Uecker
Seat 4 Council Member Michael Restuccia
Seat 5 Council Member Leo Zuber
(Per RMC 2.04.020, the designated Mayor and Vice Mayor must be queried to accept or decline the positions.)
City Clerk Roos led the Council Reorganization. She said she has queried both Daniel de Graaf and Gary Barton whether they want to serve in the respective seats of Mayor and Vice Mayor and both have confirmed.
Council Members were seated in their new, respective seats and the meeting was handed over to Mayor Daniel de Graaf.
City Council Page 3 December 10, 2024
APPROVAL OF AGENDA AS POSTED (OR AMENDED):
Council Member Restuccia requested Items 1.3C and 1.4A be pulled from the Consent Calendar for discussion.
Motion to approve the agenda as amended.
RESULT: ADOPTED AS AMENDED [UNANIMOUS]
MOVER: Gary Barton, Vice Mayor
SECONDER: Dean Uecker, Council Member
AYES: de Graaf, Barton, Uecker, Restuccia, Zuber
1. CONSENT CALENDAR
Motion to approve the Consent Calendar as amended.
RESULT: ADOPTED AS AMENDED [UNANIMOUS]
MOVER: Michael Restuccia, Council Member
SECONDER: Leo Zuber, Council Member
AYES: de Graaf, Barton, Uecker, Restuccia, Zuber
1.1. Income
A. STATE OF CALIFORNIA
Sales Tax
(November 2023 $542,241.70)
FY 2024-25 YTD: $1,986,592
FY 2023-24 YTD: $2,074,380
Highway Users Tax
(October 2023 $36,696.28)
FY 2024-25 YTD: $168,406
FY 2023-24 YTD: $159,891
SB1 Street & Road Tax
(November 2023 $36,409.97)
FY 2024-25 YTD: $185,872
FY 2023-24 YTD: $166,364
$433,691.92
$37,919.75
$41,353.19
TOTAL $512,964.86
B. CCATT HOLDINGS
Monthly Acacia Avenue Cell Tower Lease Payment
November 2024 $1,305.31
C. WASTE MANAGEMENT
Monthly Franchise Fee Payment
September 2024
October 2024
$4,522.16
$4,250.51
TOTAL: $8,772.67
City Council Page 4 December 10, 2024
D. CHARTER COMMUNICATIONS
Quarterly Franchise Fee Payment – September 2024 $21,622.57
1.2. Bills, Invoices, Payments
A. LAW OFFICE OF THOMAS H. TERPSTRA
General Matters
Police Matters
$8,387.50
$420.00
TOTAL $8,807.50
B. RIPON CHAMBER OF COMMERCE
2025 Membership Investment
Invoice # 6192 $185.00
C. PRICE PAIGE & COMPANY
Audit Services
Progress Payment – Invoice #34561 $1,548.00
D. SAN JOAQUIN REGIONAL TRANSIT DISTRICT
Blossom Express Driver
October 2024 Invoice #AR115169 $2,745.76
E. ADAMS ASHBY GROUP, INC.
Senior Center Rehabilitation Project
Labor Compliance
Progress Payment – Invoice #6290 $2,500.00
F. DIEDE CONSTRUCTION, INC.
Fleet Maintenance Facility Project
Progress Payment – Invoice #20 $10,445.25
G. PADILLA & ASSOCIATES
Disadvantaged Business Enterprise Reporting Services
Progress Payment – Invoice #23-111-03 $850.00
H. LSC TRANSPORTATION CONSULTANTS, INC.
Short Range Transit Plan
Progress Payment – Invoice #71045 $10,098.82
I. CTE CAL, INC.
3 rd Street Water Replacement Project
Materials Testing & Inspection Services
Progress Payment - Invoice #35467 $460.00
J. TRIPLE M ENTERPRISE, INC.
Wastewater Treatment Plant Percolation Pond Project
Invoice #2024-24 $2,080.00
City Council Page 5 December 10, 2024
K. DE NOVO PLANNING GROUP
City of Ripon 6th Cycle Housing Element
Progress Payment – Invoice #4504 $18,500.00
L. AMERICAN PAVEMENT SYSTEMS, INC.
South of Main Street Resurfacing Project
Progress Payment – Invoice #5 $207,343.67
M. STONE CREEK ENVIRONMENTAL CONSULTING
Trash Implementation Plan as required by State Permit
Progress Payment – Invoice #02506 $1,126.25
N. PROVOST & PRITCHARD CONSULTING GROUP
Engineering Services for Water Loss Audit Validation
Progress Payment – Invoice #114624 $5,950.00
O. STANTEC CONSULTING SERVICES, INC.
Wastewater Discharge Permit Groundwater Monitoring
Invoice #2315325 – 3
rd Quarter 2024
Well 9 Evaluation and Condition Assessment
Progress Payment – Invoice #2316661
$2,104.00
$193,132.89
TOTAL $195,236.89
1.3. Resolutions
A. RESOLUTION NO. 24-43
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.
B. RESOLUTION NO. 24-44
A RESOLUTION OF THE CITY
COUNCIL OF THE CITY OF RIPON
ACCEPTING THE CITY OF RIPON
FINANCIAL STATEMENTS AND
INDEPENDENT AUDITOR'S
REPORT FOR THE YEAR ENDED
JUNE 30, 2024
This resolution accepts the City of Ripon
Financial Statements and Independent
Auditor’s Report for the year ended June
30, 2024, prepared by Price Paige &
Company Accountancy Corporation.
City Council Page 6 December 10, 2024
C. ITEM C WAS MOVED TO ITEMS PULLED FROM CONSENT
1.4. Miscellaneous Items
A. ITEM A WAS MOVED TO ITEMS PULLED FROM CONSENT
B. COMMUNITY CENTER TENNIS COURTS EQUIPMENT PURCHASE
Pickleball Central Approve the purchase of four Douglas Premier Portable Pickleball Net Systems
for the Community Center Tennis
Courts in the not to exceed amount of
$10,339.69 (funding source: Parks and
Recreation Capital Fund).
C. PROFESSIONAL SERVICES AGREEMENT
California CAD Solutions Approve and authorize the Mayor to sign the annual agreement with
California CAD Solutions, Inc. for the
GIS system subscription, including
maintenance and potential service
upgrades. This agreement facilitates the
continued enhancement and
maintenance of the GIS system, with
costs not to exceed amount of $20,000
(funding source: split between General
Fund, Water Fund and Sewer Fund).
D. PROCLAMATION
Ripon High School Present a proclamation to Ripon High
School recognizing its outstanding
athletic accomplishments.
ITEMS PULLED FROM CONSENT
1.3A : RESOLUTION NO. 24-45
A RESOLUTION OF THE CITY
COUNCIL OF THE CITY OF RIPON
ACCEPTING THE CITY OF RIPON
MONEY PURCHASE THRIFT PENSION
PLAN FINANCIAL STATEMENTS AND
INDEPENDENT AUDITOR'S REPORT
JUNE 30, 2024 AND 2023
This resolution accepts the City of Ripon
Money Purchase Thrift Plan Financial
Statements and Independent Auditor’s
Report June 30, 2024 and 2023, prepared
by Price Paige & Company Accountancy
Corporation.
Council Member Restuccia said he pulled this item because there is an error in the audit. City Clerk Roos said the schedule of assets noted on page 10 was incorrect. The auditors will be correcting the error and issuing a new report.
City Council Page 7 December 10, 2024
Motion to accept Resolution 24-45 accepting the City of Ripon Money Purchase Thrift Plan Financial Statements and Independent Auditor’s Report June 30, 2024 and 2023 with changes as noted.
RESULT: ADOPTED AS AMENDED [UNANIMOUS]
MOVER: Leo Zuber, Council Member
SECONDER: Gary Barton, Vice Mayor
AYES: de Graaf, Barton, Uecker, Restuccia, Zuber
1.4A : MEMORANDUM OF UNDERSTANDING - EDIBLE FOOD RECOVERY
PROGRAM
San Joaquin County Approve and authorize the Mayor to sign the Memorandum of Understanding
between the City of Ripon and the County
of San Joaquin for the enforcement of the
State required Edible Food Recovery
Program within Ripon city limits.
Council Member Restuccia said he pulled this item because he wanted to remind residents that this is part of an unfunded mandate from the State of California, signed in 2013 and would like everyone to realize that this will cost money. He said the City has to comply with the State’s methane reduction goals, but the State has not provided a clear plan or cost-benefit analysis. He said people need to be aware that this could affect our garbage rates.
Motion to approve and authorize the Mayor to sign the Memorandum of Understanding between the City of Ripon and the County of San Joaquin for the enforcement of the State required Edible Food Recovery Program within Ripon city limits.
RESULT: ADOPTED AS AMENDED [UNANIMOUS]
MOVER: Leo Zuber, Council Member
SECONDER: Gary Barton, Vice Mayor
AYES: de Graaf, Barton, Uecker, Restuccia, Zuber
**END OF CONSENT CALENDAR**
PRESENTATION OF PROCLAMATION
Mayor de Graaf presented a proclamation to the athletes and Rod Wright, Athletic Director for Ripon High School, in recognition for its outstanding athletic accomplishments.
City Council Page 8 December 10, 2024
2. PUBLIC HEARINGS
Council will take action on the following items at the conclusion of each Public Hearing.
A. AB1600 DEVELOPMENT IMPACT FEE ANNUAL AND FIVE-YEAR FINDINGS REPORT FOR FISCAL YEAR 2023-24
This is a public hearing on the AB1600
Development Impact Fee Annual Report
for fiscal year 2023-24 and the Five-Year
Findings Report covering fiscal years
2019-20 through 2023-24 as required by
Government Code Section 66000 et seq.
Recommended Action: Adopt the
AB1600 Development Impact Fee Annual
Report for fiscal year 2023-24 and the
Five-Year Findings Report covering fiscal
years 2019-20 through 2023-24 that has
been prepared in accordance with the
provisions of the California Government
Code.
City Clerk Roos said this is a public hearing on our annual report of capital fees for the fiscal year ending June 30, 2024 and the five-year report pursuant to California Government Code Section 66000.
Roos said the staff report provides information for the Council regarding this AB1600- Development Impact Fee Annual report also known as the Public Facility Financing Plan Annual Progress Report and the requirements under Government Code Section 66000 along with how this Report ties to the Fund Summary Balances report as of June 30, 2024.
Roos said this Report has been updated to provide more information to the City Council and prepared in accordance with the requirements of the Government Code, including the newer laws.
Roos said a few updates were done to the report that was posted 15 days before the meeting. She said these minor changes were to be in compliance with the current law.
Roos said staff recommends the Ripon City Council adopt the AB1600 Development Impact Fee Annual Report for fiscal year 2023-2024 and the Five Year Report covering fiscal years 2019-20 through 2023-24 with the changes noted.
PUBLIC HEARING OPENED
No one from the public wished to speak at this time.
PUBLIC HEARING CLOSED
City Council Page 9 December 10, 2024
Vice Mayor Barton asked Roos what the annual increase is. Roos said it is based on Consumer Price Index.
Motion to adopt the AB1600 Development Impact Fee Annual Report for fiscal year 2023-24 and the Five-Year Findings Report covering fiscal years 2019-20 through 2023-24.
RESULT: ADOPTED [UNANIMOUS]
MOVER: Leo Zuber, Council Member
SECONDER: Michael Restuccia, Council Member
AYES: de Graaf, Barton, Uecker, Restuccia, Zuber
3. DISCUSSION ITEMS
A. WATER, SEWER, GARBAGE ENTERPRISE FUNDS ANNUAL RATE
ADJUSTMENT ANALYSIS (YEAR 5)
Discussion/Action Staff is recommending the City Council approve implementing the February 1,
2025 rate increases for the water (2%),
sewer (4%) and garbage (4%) enterprise
funds that were originally recommended in
the 2020 5-Year Utility Rate Study report
and approved in 2020 by property owners
within Ripon city limits in accordance with
Proposition 218.
City Administrator Werner said in 2020, the City's consultant prepared a five-year engineering study that evaluated the operating revenue and capital replacement needs of the water, sewer, and garbage enterprise funds that the City operates. He referenced a table in the staff report that lists what those adjustments were for 2025 including a 2% increase for water, a 4% increase for sewer, and a 4% increase for garbage. Werner said these rate increases went to a Proposition 218 ballot in 2020. He said the proposed rates go into effect on February 1st of each year.
Werner said the actual expenses for the Water Fund over the five-year period were higher than what was initially anticipated and is a result of inflation. He said these numbers were offset by increases in water use, which were higher than what was expected in the initial report however, staff anticipates completing the transfer of capital funds designated for future capital replacement, as outlined in the initial report.
Werner said a similar situation occurred with the Sewer Fund, where inflation drove up actual expenses over the five-year period. He said however, unlike the Water Fund, these costs were not sufficiently offset by rate increases and as a result, the transfer to the capital replacement account is 5.5% less than originally projected.
City Council Page 10 December 10, 2024
Werner said the Garbage Fund was the most impacted, not only by inflation but also by unexpected regulatory expenses passed down from the state of California to the City. He said these costs affected both our obligations and the companies we contract to off-haul waste, which passed their regulatory fees on to us through higher tipping fees. He said as a result, capital transfers for replacement, particularly for garbage trucks, were 54% below projections. He said the City was unable to maintain the target fund balance recommended in the report, however, since the garbage fund carries no debt, this shortfall is manageable. He said while there are no bond requirements to maintain a minimum balance, the fund was intended to cover unforeseen short-term deficits.
Werner said staff is recommending the Council approve the full rate increases outlined in the report. He said for the average single-family customer with a one-inch meter, 16 units of water use per month, and both black and green waste cans, this would result in an increase of approximately $3.72 per month, or about 3%.
Werner said staff has been monitoring regulatory expenses for each of the enterprise funds, with a table detailing the costs for each fund. He said in the 2023-2024 fiscal year, total regulatory compliance expenses amounted to just under $600,000, for the average single-family customer, this adds approximately $8.40 per month to their bill, accounting for just under 7% of the total.
Council Member Restuccia said there is a 2% increase for water, 4% for sewer, and 4% for garbage, which does not cover the regulatory requirements being imposed on us.
However, if we could cover these costs the increases would actually be 5.29% for water,
6.38% for sewer, and 10.23% for garbage. He said since the Council has passed the rate study, any future adjustments will go through another Proposition 218 process. Restuccia said the rate study is done on a five-year cycle, but when the study was done in 2018, we could not have anticipated all these regulatory impacts.
Motion to approve implementing the February 1, 2025 rate increases for the water (2%), sewer (4%) and garbage (4%) enterprise funds that were originally approved in the 2020 5-Year Rate Study.
RESULT: ADOPTED [UNANIMOUS]
MOVER: Michael Restuccia, Council Member
SECONDER: Dean Uecker, Council Member
AYES: de Graaf, Barton, Uecker, Restuccia, Zuber
B. SAN JOAQUIN ONE VOICE ADVOCACY TRIP 2025
2025 SJCOG One Voice Trip
Discussion/Action
If the City Council is interested in sending
a representative or representatives to
participate in the 2025 One Voice trip,
please designate and approve the City’s
representative(s) to attend.
City Administrator Werner said San Joaquin One Voice is San Joaquin Council of Government’s (SJCOG) federal advocacy program for San Joaquin County that promotes City Council Page 11 December 10, 2024
projects, programs and issues of regional significance to federal legislators and agencies typically through an annual trip to Washington, D.C.
Werner said in 2022 the SJCOG developed a new process to review and evaluate project applications. This new criterion for the One Voice projects is intended to allow SJCOG to bring forward and focus on the projects that provides the best chance at securing available funds. He said the project needs to prove it is regional and has a federal nexus, have a complete or near complete National Environmental Policy Act clearance, be significantly developed to warrant Federal spending; and have demonstrated community support.
Werner said the City of Ripon had attended the One Voice trip in 2024 and was able to secure funding for the South San Joaquin Irrigation District Surface Water Connection Project. He said the City of Ripon does not have a project that meets the criteria identified by SJCOG for a project submittal for the 2025 One Voice trip.
Werner said SJCOG will be submitting a regional project that impacts the City of Ripon, which is the State Route 99/120 Connector Project, Phase 1B. He said Phase 1A of the project, which addresses eastbound SR 120 and southbound SR 99, is entering the construction phase. Werner said SJCOG’s intent is to complete the design and right-ofway phases of Phase 1B during the Phase 1A construction period, allowing Phase 1B to enter construction seamlessly upon the completion of Phase 1A.
Werner said the 2025 One Voice trip is tentatively scheduled for May 19 to May 25, 2025 and does not conflict with the May City Council meeting. He said if the City of Ripon was to send a representative to the 2025 One Voice trip, they would be advocating for the SR 99/120 Connector Project, Phase 1B, along with other regionally significant projects.
Council Member Zuber said in the recent past our participation has been very positive and the results have been positive for the City so he would like to make a motion to send the City Administrator and a Council Member to the 2025 One Voice trip.
Council discussed and agreed to send Mayor de Graaf as the Ripon representative. de Graaf said he would be willing to attend.
Motion to authorize the City Administrator and a Council Member to attend the One Voice Advocacy Trip in May 2025.
RESULT: ADOPTED [UNANIMOUS]
MOVER: Leo Zuber, Council Member
SECONDER: Michael Restuccia, Council Member
AYES: de Graaf, Barton, Uecker, Restuccia, Zuber
City Council Page 12 December 10, 2024
C. COUNCIL COMMITTEE AND TASK FORCES
Discussion/No Action Mayor de Graaf to discuss Council
Committee and Task Force appointments
for 2025.
Mayor de Graaf and Council discussed Council Committee assignments. de Graaf asked Deputy City Clerk Kilgore to send a list of current Council Committee assignments to him and Council.
REPORTS
Department Heads:
No reports.
City Council:
Council Member Zuber asked who was riding on the float for the Christmas Light Parade and said someone would be in touch with them with more information.
Vice Mayor Barton said he is excited for this coming year for many different reasons. He said we are very blessed as a Country and as a City.
Barton said he wanted to congratulate the new Mayor and is looking forward to working with Mayor de Graaf. He said he wanted to thank Zuber for his work in the past year and handling his duties so well.
Barton said he believes it is a great time of year and we all have an incredible amount to be thankful for and he would like to wish everyone Season's Greetings and Merry Christmas. He said he is looking forward to the parade on Thursday and believes it is one of the great events in our City every year.
Mayor de Graaf said he would like to echo Barton’s remarks about Zuber. He said he is excited for the upcoming year.
de Graaf said he wanted to thank everyone for attending the meeting.
There being no further business, the meeting was adjourned at 6:34 PM. (Signed) Daniel de Graaf
Mayor
ATTEST:
(Signed) Lisa Roos
City Clerk
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
1 Packet Pg. 13
Minutes Acceptance: Minutes of Nov 12, 2024 6:00 PM (Approval of Minutes) 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
1 Packet Pg. 14
Minutes Acceptance: Minutes of Nov 12, 2024 6:00 PM (Approval of Minutes) 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
1 Packet Pg. 15
Minutes Acceptance: Minutes of Nov 12, 2024 6:00 PM (Approval of Minutes) 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
1 Packet Pg. 16
Minutes Acceptance: Minutes of Nov 12, 2024 6:00 PM (Approval of Minutes) 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.
1 Packet Pg. 17
Minutes Acceptance: Minutes of Nov 12, 2024 6:00 PM (Approval of Minutes) 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.
1 Packet Pg. 18
Minutes Acceptance: Minutes of Nov 12, 2024 6:00 PM (Approval of Minutes) 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.
1 Packet Pg. 19
Minutes Acceptance: Minutes of Nov 12, 2024 6:00 PM (Approval of Minutes) 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.
1 Packet Pg. 20
Minutes Acceptance: Minutes of Nov 12, 2024 6:00 PM (Approval of Minutes) 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 1 Packet Pg. 21
Minutes Acceptance: Minutes of Nov 12, 2024 6:00 PM (Approval of Minutes) 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. 1 Packet Pg. 22
Minutes Acceptance: Minutes of Nov 12, 2024 6:00 PM (Approval of Minutes) 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
1 Packet Pg. 23
Minutes Acceptance: Minutes of Nov 12, 2024 6:00 PM (Approval of Minutes)
1.1.A.a
Packet Pg. 24
Attachment: 2024 - 3rd Qtr (4473 : State of California) State Controller's Office
Remittance AdviceHighway Users Tax CitiesClaim Schedule: 2400110 and 2400110AIssue Date: November 1, 2024Fiscal Year: 2024-2025Collection Period: September 24, 2024 - October 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 $11,460.90 $8,609.00 $6,102.35 $11,747.50 $0.00 $0.00 $37,919.75 $0.00 $37,919.75 $168,405.98
1.1.A.b
Packet Pg. 25
Attachment: fy2425_10hwycityra (4473 : State of California) State Controller's Office
Remittance Advice
Road Maintenance and Rehabilitation Account (RMRA) - Cities Claim Schedule: 2400133 and 2400133A
Issue Date: November 22, 2024
Fiscal Year: 2024-2025
Collection Period: October 01, 2024 - October 31, 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
Returned Withheld
Amount Total Year To Date
Ripon City Treasurer 15,988 $41,353.19 $0.00 $41,353.19 $114,016.88 1 of 1
1.1.A.c
Packet Pg. 26
Attachment: rmra_cities_remit_2425_nov24 (4473 : State of California)
1.1.B.a
Packet Pg. 27
Attachment: CCATT (4492 : CCATT Holdings)
1.1.C.a
Packet Pg. 28
Attachment: Waste Management_Sept (4448 : Waste Management) Attn: Derek Fujii
Vendor#386801
Address Code 01 Waste Management
Location 01 Stockton District
City of Ripon Hauler Fee Schedule
259 N Wilma Ave.
Ripon, CA 95366
For month of: September 2024
Legacy System Total
Gross Rate Revenue
Residential $0.00 $0.00
Commercial $22,350.18 $22,350.18
Rolloff $34,176.82 $34,176.82
Total $56,527.00 $56,527.00
Franchise Fee Rate 8.0%
Franchise Fee Payable
Residential $0.00 $0.00
Commercial $1,788.01 $1,788.01
Rolloff $2,734.15 $2,734.15
Total $4,522.16 $4,522.16
b:\1_accg_sac_ma\1_close _area\2016\102016\rev_reduc\00051\3_stockton_franchise_fee_payment_calc_201610.xlsm b:\1_accg_sac_ma\1_close ptg\1_close_files\1_by_p
1.1.C.a
Packet Pg. 29
Attachment: Waste Management_Sept (4448 : Waste Management)
1.1.C.b
Packet Pg. 30
Attachment: Waste Management_Oct (4448 : Waste Management) 202410 Total
CR Cash Receipts 1 Commercial $ 24,779.87 $ 24,779.87
CR Cash Receipts 2 Roll Off $ 28,351.54 $ 28,351.54
CR Cash Receipts 3 Residential $ - $ -
CR Cash Receipts 4 $ -
CR Cash Receipts 5 $ -
CR Cash Receipts TTL Total Cash Receipts $ 53,131.41 $ 53,131.41 FFA Franchise Fee Payable 1 Franchise Fees Due $ 4,250.51 $ 4,250.51 FFA Franchise Fee Payable 2 $ -
FFA Franchise Fee Payable 3 $ -
FFA Franchise Fee Payable 4 $ -
FFA Franchise Fee Payable 5
FFA Franchise Fee Payable TTL Total Franchise Fee Payable $ 4,250.51 $ 4,250.51 FFR Franchise Fee Rate 1 Franchise Fee Rate 8%
Amount: $ 4,250.51
259 N Wilma Ave
Stockton Scavengers
(a USA Waste of California, Inc. company)
1240 Navy Dr, Stockton, CA 95296
City of Ripon
Administrative Coding
WM VndrNo: 386801
Ripon, CA 95366
Monthly Franchise Fee Payment
For the Month Ended October 2024
Section Description Line Description
1.1.C.b
Packet Pg. 31
Attachment: Waste Management_Oct (4448 : Waste Management)
1.1.D.a
Packet Pg. 32
Attachment: Charter (4483 : Charter Communications)
Invoice
Date
11/25/2024
Invoice #
400
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
11/6/2024 THT 325.00 2.5 812.50
11/11/2024 THT 325.00 1 325.00
11/12/2024 THT 325.00 4.5 1,462.50
11/19/2024 THT 325.00 2.25 731.25
11/20/2024 THT 325.00 1.25 406.25
11/20/2024 THT 325.00 2 650.00
$8,387.50
11/4/2024
Review Consultant report and invoices for upcoming
update work on Ripon Cal spa litigation updates.
Work on Resolution of Necessity.
Prepare for City Council meeting, attend staff
meeting and meeting with client on follow-up items.
Research sidewalk replacements and liability
concerns with client.
Calls, emails, to and from client regarding DasCo
and Lennar transaction, follow-up on same.
Kohls email to and from client regarding DasCo
versus Lennar homes.
Neumiller & Beardslee Invoice Number 350921
(Paid in full by The Law Office of Thomas H.
Terpstra).
$4,000.00
1.2.A.a
Packet Pg. 33
Attachment: Terpstra Invoices - November (4476 : Law Office of Thomas H. Terpstra) Invoice
Date
11/25/2024
Invoice #
401
Bill To
City of Ripon - Police Dept.
Kevin Werner
259 N. Wilma Avenue
Ripon, CA 95366
Law Office of Thomas H. Terpstra
P.O. Box 446
Ripon, CA 95366
Tel: (209) 483-1387
Email: [email protected]
Matter #
1084-004
Total
Date Attorney Description Rate Hours Amount
Neumiller & Beardslee's Invoice Number 350921
(Paid in full by The Law Office of Thomas H.
Terpstra).
11/4/2024 420.00 420.00
$420.00
1.2.A.a
Packet Pg. 34
Attachment: Terpstra Invoices - November (4476 : Law Office of Thomas H. Terpstra) Invoice
Date
11/25/2024
Invoice #
400
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
11/6/2024 THT 325.00 2.5 812.50
11/11/2024 THT 325.00 1 325.00
11/12/2024 THT 325.00 4.5 1,462.50
11/19/2024 THT 325.00 2.25 731.25
11/20/2024 THT 325.00 1.25 406.25
11/20/2024 THT 325.00 2 650.00
$8,387.50
11/4/2024
Review Consultant report and invoices for upcoming
update work on Ripon Cal spa litigation updates.
Work on Resolution of Necessity.
Prepare for City Council meeting, attend staff
meeting and meeting with client on follow-up items.
Research sidewalk replacements and liability
concerns with client.
Calls, emails, to and from client regarding DasCo
and Lennar transaction, follow-up on same.
Kohls email to and from client regarding DasCo
versus Lennar homes.
Neumiller & Beardslee Invoice Number 350921
(Paid in full by The Law Office of Thomas H.
Terpstra).
$4,000.00 $4,000.00
1.2.A.b
Packet Pg. 35
Attachment: Terpstra Invoices - November (4476 : Law Office of Thomas H. Terpstra) Invoice
Date
11/25/2024
Invoice #
401
Bill To
City of Ripon - Police Dept.
Kevin Werner
259 N. Wilma Avenue
Ripon, CA 95366
Law Office of Thomas H. Terpstra
P.O. Box 446
Ripon, CA 95366
Tel: (209) 483-1387
Email: [email protected]
Matter #
1084-004
Total
Date Attorney Description Rate Hours Amount
Neumiller & Beardslee's Invoice Number 350921
(Paid in full by The Law Office of Thomas H.
Terpstra).
11/4/2024 420.00 420.00
$420.00
1.2.A.b
Packet Pg. 36
Attachment: Terpstra Invoices - November (4476 : Law Office of Thomas H. Terpstra) I
NVOICE
RiponChamberofCommerce
104SouthStocktonAve
Ripon, CA95366 in
[email protected]
+1(209)599-7519
www.riponchamber.org
Billto
City ofRipon
259N. WilmaAve. Ripon, CA 95366
Shipto
City ofRipon
259N. WilmaAve. Ripon, CA 95366
Invoicedetails Invoice no.: 619
2 Terms:Net30 Invoice date: 1
2/01/2024
Duedate: 12/31/2024
#
Productor serviceDescriptionQtyRateAmount
1. Membership(Non-Profit)1$185.00$185.00
Waystopay
Notetocustomer
Hasyouraddressorprimarycontactchanged?Pleaseupdate
below. Organiz
ation
Name:_________________________________________
PrimaryBilling
Contact:________________________________________
Mailingaddress:________________________________________ City, State, Zipcode:_______________________________
Pay invoice
Total
$185.00
1.2.B.a
Packet Pg. 37
Attachment: INVOICE_6192_from_Ripon Chamber of Commerce (4475 : Chamber of Commerce Annual Membership Fee)
1.2.C.a
Packet Pg. 38
Attachment: Price Paige (4474 : Price Paige & Company)
SAN JOAQUIN REGIONAL
TRANSIT DISTRICT
421 E Weber Avenue Invoice Date: 11/19/24
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
10/31/2024 OCTOBER 2024 41.92 65.50 2,745.76
TAX 0.00
Total Due 2,745.76
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- - - - - - - - - - - - -- - - - - - - - - - - - - - - Invoice Number: AR115169
Please make checks payable to: Customer Number: C01524
Terms: Due upon receipt
SAN JOAQUIN RTD Total Amount Due $ 2,745.76
421 E Weber Avenue
Stockton, CA 95202
Total Payment $ ____________________
INVOICE
Invoice Number: AR115169
Customer Number: C01524
Description
PLEASE RETURN THIS PORTION WITH YOUR PAYMENT
1.2.D.a
Packet Pg. 39
Attachment: Invoice AR115169_SJRTD (4470 : SJRTD)
Invoice
Invoice Date: 11/8/2024
Invoice #: 6290
Bill To:
City of Ripon
Carla Rodriguez
259 N. Wilma Avenue
Ripon, CA 95366
Adams Ashby Group, Inc.
1000 Lincoln Road
Suite H-212
Yuba City, CA 95991
Service Period
October 2024
Due Date: 12/8/2024
Acct No.
Project:
Senior Center Rehabilitation Project
Total
Balance Due
Payments/Credits
Thank you!
Description Hours/Qty Rate Amount
Labor Compliance (monthly flat rate) 2,500.00 2,500.00
$2,500.00
$2,500.00
$0.00
1.2.E.a
Packet Pg. 40
Attachment: Invoice 6290_Adams Ashby Group, Inc (4465 : Adams Ashby Group, Inc.) CONTRACTOR: Diede Construction, Inc.
PROJECT: Fleet Maintenance Facility
PROJECT DESCRIPTION:
INVOICE NO: 20
DATE: 10/31/2024
ORIGINAL CONTRACT AMOUNT: $11,156,000.00 PREVIOUSLY BILLED AMOUNT: $11,879,920.87 LESS RETENTION: $593,996.04
APPROVED CONTRACT CHANGES: $760,661.50 PREVIOUSLY PAID AMOUNT: $11,285,924.83 CURRENT INVOICED AMOUNT: $10,995.00
LESS RETENTION: $549.75
TOTAL CONTRACT AMOUNT: $11,916,661.50 CURRENT AMOUNT DUE: $10,445.25 TOTAL BILLED TO DATE (INCL CURRENT INVOICE) $11,890,915.87 LESS RETENTION: $594,545.79
TOTAL PAID TO DATE: $11,296,370.08
TOTAL PROGRESS
Remaining Contract Amount: $25,745.63
Approx. % Complete: 99.9%
INVOICE SUMMARY
Final air balancing for the HVAC Units and miscellaneous electrical work.
INVOICE SUMMARY
Project consists of a new maintenance and operations building and vehicle wash for the City of Ripon Public Works Dept., including a repair and machine shop, office spaces, restrooms and locker rooms.
CONTRACT INFORMATION BILLING INFORMATION
1.2.F.a
Packet Pg. 41
Attachment: Invoice 20_Diede Construction (4466 : Diede Construction, Inc.) Billed To: Invoice No.: 23-111-03
Carla Rodriguez
Engineering Secretary
City of Ripon
259 N. Wilma Avenue
Ripon, CA 95366
Purchase Order
Number
Consultant Agreement Other Terms
TBD DBE Reporting
Services 5/9/2023 Net 30
ACCOUNT STATUS SUMMARY
Padilla & Associates, Inc. has completed the Following Tasks and Deliverables in accordance with the City of Ripon’s above referenced Professional Services Agreement. Payments associated with each task is now due and payable, please see below:
TASKS COST
2. Contract-Specific Goals:
Padilla & Associates, Inc. will Develop contract-specific DBE Goal(s) and determination of Race-Neutral and/or Race-Conscious application in accordance with Caltrans’ published directives.
• EV Charging Station Project, 5286(029)
$850.00
INVOICE TOTAL: $850.00
PLEASE REMIT PAYMENT TO:
PADILLA & ASSOCIATES, INC.
211 E. CITY PLACE DRIVE
SANTA ANA CA 92705
Federal Identification Number: 33-0889949
Invoice Date: 11/11/24
1.2.G.a
Packet Pg. 42
Attachment: Invoice 23-111-03_Padilla & Associates (4467 : Padilla & Associates, Inc.)
1.2.H.a
Packet Pg. 43
Attachment: Invoice 71045_LSC Transportation Consultants, Inc (4468 : LSC Transportation Consultants, Inc.)
1.2.H.a
Packet Pg. 44
Attachment: Invoice 71045_LSC Transportation Consultants, Inc (4468 : LSC Transportation Consultants, Inc.) 25-1659T
10/31/2024
City of Ripon
Christiana Giedd, PE
259 N. Wilma Ave
Ripon, CA 95366
PW City of Ripon - On Call Materials Testing Contract
35467
259 N. Wilma Ave
Ripon CA 95366
CTE CAL, INC.
BILL TO: JOB NAME:
INVOICE
INVOICE DATE:
CTE JOB NO: (209) 543-1799
3628 MADISON AVENUE SUITE #22
NORTH HIGHLANDS, CA 95660
REMIT PAYMENT TO:
[email protected]
(209) 599-2613
DATE DESCRIPTION HOURS/QUANTITY EACH TOTAL
LABORATORY TESTING
ASTM D1557 Max Density Method A/B 1.00 $215.00 $215.00
ASTM D1557 Max Density Method C 1.00 $245.00 $245.00
INVOICE TOTAL: $460.00
THANK YOU
PLEASE REMIT TO: 3628 MADISON AVENUE, SUITE #22 NORTH HIGHLANDS, CA 95660 A FINANCE CHARGE OF 1 1/2 PERCENT PER MONTH (APR OF 18%) MAY BE ASSESSED ON ALL INVOICES OVER 30 DAYS OLD.
GEOTECHNICAL | ENVIRONMENTAL | CONSTRUCTION INSPECTION AND TESTING | CIVIL ENGINEERING | SURVEYING Pay by Zelle: [email protected] Must Include Invoice No. 35467 and Project No. 25-1659T A SERVICE CHARGE OF 3 PERCENT WILL BE ASSESSED FOR CREDIT CARD PAYMENTS 11/1/24
11/8/24
Third Street Water Replacement Project
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Attachment: Invoice 35467_CTE Cal, Inc (4469 : CTE Cal, Inc.)
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Attachment: Triple M Enterprises_2024-24 (4486 : Triple M Enterprise, Inc.) City of Ripon Invoice number 4504 Invoice date 12/02/2024 Invoice total 18,500.00
5.2 NOTICE OF EXEMPTION 2,240.00 0.00 0.00 2,240.00 0.00
5.1 NATIVE AMERICAN CONSULTATION 2,510.00 0.00 0.00 2,510.00 0.00
4.5 FINAL HE 3,550.00 0.00 0.00 3,550.00 0.00
4.4 ADOPTION DRAFT HE 9,480.00 0.00 1,350.00 8,130.00 1,350.00
4.3 HCD DRAFT HE 12,570.00 0.00 12,570.00 0.00 12,570.00
4.2 PUBLIC REVIEW HE 10,540.00 9,820.00 9,820.00 720.00 0.00
4.1 ADMIN DRAFT HE 60,110.00 60,110.00 60,110.00 0.00 0.00
3.4 PUBLIC HEARINGS 4,240.00 0.00 0.00 4,240.00 0.00
3.3 STAKEHOLDER SURVEY 3,020.00 3,020.00 3,020.00 0.00 0.00
3.2 OPEN HOUSE 4,080.00 0.00 4,080.00 0.00 4,080.00
3.1 HOUSING WORKSHOP + SURVEY 6,320.00 6,320.00 6,320.00 0.00 0.00 2: PROJECT ADMINISTRATION 4,800.00 2,450.00 2,950.00 1,850.00 500.00 1: PROJECT KICKOFF 660.00 660.00 660.00 0.00 0.00
Total 124,120.00 82,380.00 100,880.00 23,240.00 18,500.00 Description
Contract
Amount
Prior
Billed
Total
Billed Remaining
Current
Billed
De Novo Planning Group
Payment Remittance Address
P.O. Box 4843
El Dorado Hills, CA 95762
For Professional Services through December 02,2024
City of Ripon
259 N. Wilma Avenue
Ripon, CA 95366
Invoice number 4504
Date 12/02/2024
Project RIPON 6TH CYCLE HOUSING ELEMENT
BUDGET SUMMARY
Contract Information
Original Contract Amount: $124,120.00
Approved Contract Changes: _____$0.00
Total Contract Amount: $124,120.00
Billing Information
Previously Billed Amount: $82,380.00
Current Amount Due: _$18,500.00
Total Billed to Date $100,880.00
Total Progress
Remaining Contract Amount: $23,240.00
Approx. % Complete 81%
K. Zuidervaart
12/03/2024
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Attachment: De Novo Planning Group Invoice #4504 (4490 : De Novo Planning Group) Date 12/02/2024
City of Ripon Invoice number 4504
Project RIPON 6TH CYCLE HOUSING ELEMENT
City of Ripon Invoice number 4504 Invoice date 12/02/2024 Billable Time 07/29/2024 4.00 200.00 800.00
Billable Time 09/19/2024 5.50 200.00 1,100.00
Billable Time 09/18/2024 2.00 200.00 400.00
Billable Time 09/03/2024 1.50 200.00 300.00
Billable Time 07/31/2024 5.00 200.00 1,000.00
Billable Time 07/30/2024 2.50 200.00 500.00
Subtotal 20.50 4,100.00
Beth A. Thompson
Principal
Labor total 20.50 4,100.00
Labor WIP Status: Billable
Date Units Rate Amount
Billing Cutoff:
Labor 4,080.00 20.50 100 4,080.00 100 4,080.00
Subtotal 4,080.00 20.50 100 4,080.00 0.00 100 4,080.00
Units Amount Units % Amount Units % Amount
Contract Previously Billed To Bill
3: Community Outreach & Participation
3.2 Open House Phase Status: Active
Billable Time 09/16/2024 0.50 200.00 100.00
Billable Time 08/07/2024 1.00 200.00 200.00
Billable Time 08/05/2024 0.50 200.00 100.00
Billable Time 07/26/2024 0.25 200.00 50.00
Billable Time 07/22/2024 0.25 200.00 50.00
Subtotal 2.50 500.00
Beth A. Thompson
Principal
Labor total 2.50 500.00
Labor WIP Status: Billable
Date Units Rate Amount
Billing Cutoff:
Labor 4,800.00 14.75 61 2,950.00 10 500.00
Subtotal 4,800.00 14.75 61 2,950.00 0.00 10 500.00
Units Amount Units % Amount Units % Amount
Contract Previously Billed To Bill
2: Project Administration Phase Status: Active
Ripon 6th Cycle Housing Element
Invoice Supporting Detail
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Attachment: De Novo Planning Group Invoice #4504 (4490 : De Novo Planning Group) Date 12/02/2024
City of Ripon Invoice number 4504
Project RIPON 6TH CYCLE HOUSING ELEMENT
City of Ripon Invoice number 4504 Invoice date 12/02/2024 Billable Time 10/25/2024 3.00 200.00 600.00
Billable Time 10/22/2024 1.25 200.00 250.00
Beth A. Thompson
Principal
Labor WIP Status: Billable
Date Units Rate Amount
Billing Cutoff:
Labor 9,480.00 6.75 14 1,350.00 14 1,350.00
Subtotal 9,480.00 6.75 14 1,350.00 0.00 14 1,350.00
Units Amount Units % Amount Units % Amount
Contract Previously Billed To Bill
4: Housing Element
4.4 Adoption Draft HE Phase Status: Active
Billable Time 10/22/2024 3.00 200.00 600.00
Billable Time 10/16/2024 4.00 200.00 800.00
Billable Time 10/09/2024 6.00 200.00 1,200.00
Billable Time 09/17/2024 7.00 200.00 1,400.00
Billable Time 10/08/2024 4.50 200.00 900.00
Billable Time 08/29/2024 6.00 200.00 1,200.00
Billable Time 08/30/2024 5.00 200.00 1,000.00
Billable Time 07/09/2024 6.00 200.00 1,200.00
Billable Time 07/10/2024 2.00 200.00 400.00
Billable Time 07/08/2024 2.00 200.00 400.00
Billable Time 10/15/2024 5.50 200.00 1,100.00
Billable Time 07/12/2024 2.00 200.00 400.00
Billable Time 08/28/2024 4.00 200.00 800.00
Billable Time 08/23/2024 4.00 200.00 800.00
Billable Time 08/06/2024 2.00 200.00 400.00
Subtotal 63.00 12,600.00
Beth A. Thompson
Principal
Labor total 63.00 12,600.00
Labor WIP Status: Billable
Date Units Rate Amount
Billing Cutoff:
Labor 12,570.00 63.00 100 12,570.00 100 12,570.00
Subtotal 12,570.00 63.00 100 12,570.00 0.00 100 12,570.00 Units Amount Units % Amount Units % Amount
Contract Previously Billed To Bill
4: Housing Element
4.3 HCD Draft HE Phase Status: Active
Ripon 6th Cycle Housing Element
Invoice Supporting Detail
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Attachment: De Novo Planning Group Invoice #4504 (4490 : De Novo Planning Group) Date 12/02/2024
City of Ripon Invoice number 4504
Project RIPON 6TH CYCLE HOUSING ELEMENT
City of Ripon Invoice number 4504 Invoice date 12/02/2024 Billable Time 11/27/2024 2.50 200.00 500.00
Subtotal 6.75 1,350.00
Beth A. Thompson
Principal
Labor total 6.75 1,350.00
Labor WIP Status: Billable
Billing Cutoff:
Date Units Rate Amount
4: Housing Element
4.4 Adoption Draft HE Phase Status: Active
Invoice Summary
Contract Billed % Remaining %
Labor 124,120.00 100,880.00 81 23,240.00 19
Expense
Consultant
Total 124,120.00 100,880.00 81 23,240.00 19
Ripon 6th Cycle Housing Element
Invoice Supporting Detail
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Attachment: De Novo Planning Group Invoice #4504 (4490 : De Novo Planning Group) CONTRACTOR: American Pavement Systems
PROJECT: South of Main Street Resurfacing Project
PROJECT DESCRIPTION:
INVOICE NO: 5
DATE: 11/30/2024
ORIGINAL CONTRACT AMOUNT: $1,576,800.00 PREVIOUSLY BILLED AMOUNT: $1,811,751.79 LESS RETENTION: $90,587.61
APPROVED CONTRACT CHANGES: $423,408.33 PREVIOUSLY PAID AMOUNT: $1,721,164.18 CURRENT INVOICED AMOUNT: $218,256.50
LESS RETENTION: $10,912.83
TOTAL CONTRACT AMOUNT: $2,000,208.33 CURRENT AMOUNT DUE: $207,343.67 TOTAL BILLED TO DATE (INCL CURRENT INVOICE) $2,030,008.29 LESS RETENTION: $101,500.44
TOTAL PAID TO DATE: $1,928,507.85
INVOICE SUMMARY
Remaining Contract Amount: $101,500.44
Approx. % Complete: 96%
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
Asphalt paving on 3rd Street and Linda Avenue as well as removal and replacement of thermoplastic striping on Canal Boulevard and South Highland Avenue.
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Attachment: Invoice 5_American Pavement Systems (4496 : American Pavement Systems, Inc.) Invoice Summary
Description Amount
Trash Implementation Plan $1,126.25
Description Total Budget Remaining
Budget ($)
Total Billed ($) Prior Billing ($) This Invoice
($)
Trash Implementation Plan $19,500.00 $4,309.51 $15,190.49 $14,064.24 $1,126.25 BUDGET TOTALS $19,500.00 $4,309.51 $15,190.49 $14,064.24 $1,126.25 TOTAL AMOUNT DUE $1,126.25
Stone Creek Environmental Consulting
8733 Lakewood Drive, Suite B
Windsor, CA 95492
United States
707-318-9415
www.consultingstonecreek.com
City of Ripon
259 N. Wilma Avenue
Ripon, CA 95366
INVOICE
Invoice Date: 12/3/24
Due Date: 1/2/25
Total Amount: $1,126.25
Number: 02506
Invoice Period: 11/01/24 - 11/30/24
Terms: Net 30
Project Code: 045
WalletLink Pay Invoice
J. Pease
12/10/24
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Attachment: 2024.12.03 Invoice (4497 : Stone Creek Environmental Consulting) Invoice Details
Source Date Code Task Description Hrs /
Qnt
Rate Amoun
t
Professional Fees
Aleida
Hernan
dez
11/26/
24 Administration
Assistance -
Billable
Trash
Implementation Plan
Ripon - Data Entry 1.50 $85.00 $127.50
Aleida
Hernan
dez
11/19/
24 Administration
Assistance -
Billable
Trash
Implementation Plan
Data management. 0.25 $85.00 $21.25
Administration Assistance - Billable 1.75 $148.75
Emma
Wisler
11/22/
24 Technical
Professional
Services I
Trash
Implementation Plan
Appendix B/proof read. 2.00 $165.0
0 $330.00
Technical Professional Services I 2.00 $330.00
Colleen
Hunt
11/22/
24 Technical
Professional
Services II
Trash
Implementation Plan
Data management; internal
communications on tasks.
3.00 $185.0
0 $555.00
Colleen
Hunt
11/19/
24 Technical
Professional
Services II
Trash
Implementation Plan
Internal communication on tasks. 0.25 $185.0
0 $46.25
Colleen
Hunt
11/15/
24 Technical
Professional
Services II
Trash
Implementation Plan
Client communication to conduct
additional assessments.
0.25 $185.0
0 $46.25
Technical Professional Services II 3.50 $647.50
Professional Fees 7.25 $1,126.
25 TOTAL FEES/EXPENSES -- $1,126.
25 Stone Creek Environmental Consulting
8733 Lakewood Drive, Suite B
Windsor, CA 95492
United States
707-318-9415
www.consultingstonecreek.com
City of Ripon
259 N. Wilma Avenue
Ripon, CA 95366
INVOICE
Invoice Date: 12/3/24
Due Date: 1/2/25
Total Amount: $1,126.25
Number: 02506
Invoice Period: 11/01/24 - 11/30/24
Terms: Net 30
Project Code: 045
WalletLink
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Attachment: 2024.12.03 Invoice (4497 : Stone Creek Environmental Consulting)
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Attachment: Provost & Pritchard_114624 (4487 : Provost & Pritchard Consulting Group) INVOICE Page 1 of 2
Invoice Number 2315325
Invoice Date November 21, 2024
Customer Number 84626
Project Number 184030139
Net Due in 30 Days or in accordance with terms of the contract Bill To
City of Ripon, CA
Accounts Payable
259 N Wilma Avenue
Ripon CA 95366
United States
Please Remit To
Stantec Consulting Services
Inc. (SCSI)
13980 Collections Center
Drive
Chicago IL 60693
United States
Federal Tax ID
11-2167170
Project Description: RIPN03-002 - City of Ripon GW Monitoring Reporting Stantec Project Manager: Butler, Thomas W
Authorization No: Change Order No.10
Authorization Date: March 1, 2022
Authorization Amount: $11,450.00
Authorization Previously Billed: $4,208.00
Authorization Billed to Date: $6,312.00
Current Invoice Due: $2,104.00
For Period Ending: November 15, 2024
Reporting Cycle: 2024
2024 Q1-Q4: Included in Change Order #10
Email invoices to: Carla Rodriguez / [email protected] Work completed this period involved preparation of the 3rd quarter groundwater monitoring report.
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Attachment: Invoice 2315325_Stantec (4498 : Stantec Consulting Services, Inc.) INVOICE Page 2 of 2
Invoice Number 2315325
Project Number 184030139
Top Task 224 2024 Reporting
Low Task 224.003 3rd Quarter Report (2024)
Professional Services
Category/Employee Hours Rate Current
Amount
Butler, Thomas W 8.00 263.00 2,104.00
8.00 2,104.00
Professional Services Subtotal 8.00 2,104.00
Low Task 224.003 Subtotal 2,104.00
Top Task 224 Total 2,104.00
Total Fees & Disbursements $2,104.00
INVOICE TOTAL (USD) $2,104.00
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Attachment: Invoice 2315325_Stantec (4498 : Stantec Consulting Services, Inc.) INVOICE Page 1 of 3
Invoice Number 2316661
Invoice Date November 25, 2024
Customer Number 84626
Project Number 184031834
Net Due in 30 Days or in accordance with terms of the contract Bill To
City of Ripon, CA
Accounts Payable
259 N Wilma Avenue
Ripon CA 95366
United States
Please Remit To
Stantec Consulting Services
Inc. (SCSI)
13980 Collections Center
Drive
Chicago IL 60693
United States
Federal Tax ID
11-2167170
Project Description: City of Ripon Test Well
Stantec Project Manager: Butler, Thomas W
Contract No: PSA
Contract Date: March 12, 2024
Authorization Amount: $298,921.00
Authorization Previously Billed: $0.00
Authorization Budget Remaining: $105,788.11
Authorization Billed to Date: $193,132.89
Current Invoice Due: $193,132.89
For Period Ending: November 22, 2024
Email invoices to: Carla Rodriguez / [email protected] Cc: James Pease / [email protected]
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Attachment: Invoice 2316661_Stantec (4498 : Stantec Consulting Services, Inc.) INVOICE Page 2 of 3
Invoice Number 2316661
Project Number 184031834
Top Task 100 City of Ripon Test Well
Professional Services
Category/Employee Hours Rate Current
Amount
Butler, Thomas W 31.50 263.00 8,284.50
31.50 8,284.50
Herrera, Olivia 0.50 172.00 86.00
0.50 86.00
Witty, James H (OT) 2.50 222.00 555.00
Witty, James H 8.00 222.00 1,776.00
10.50 2,331.00
Professional Services Subtotal 42.50 10,701.50
Subconsultants
Date Cost % Current
Amount
Direct - Subconsultant Fees
Nor-Cal Pump & Well Drilling Inc 2024-11-08 181,500.00 0.00 181,500.00 2450071
Subconsultants Subtotal 181,500.00
Disbursements
Date Cost % Current
Amount
Direct - Other Direct Expenses
EDR 2024-10-28 250.00 0.00 250.00
INVEDR1347607
Direct - Vehicle (mileage)
Butler, Thomas W 2024-07-25 63.65
US6141879 95 MILES
Butler, Thomas W 2024-10-22 52.26
US6733742 78 MILES
Butler, Thomas W 2024-10-28 52.26
US6733742 78 MILES
Butler, Thomas W 2024-10-30 52.26
US6733742 78 MILES
Butler, Thomas W 2024-10-31 48.24
US6733742 72 MILES
Butler, Thomas W 2024-11-01 52.26
US6733742 78 MILES
Butler, Thomas W 2024-11-04 52.26
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Attachment: Invoice 2316661_Stantec (4498 : Stantec Consulting Services, Inc.) INVOICE Page 3 of 3
Invoice Number 2316661
Project Number 184031834
US6767442 78 MILES
Butler, Thomas W 2024-11-05 52.26
US6767442 78 MILES
Butler, Thomas W 2024-11-06 52.26
US6767442 78 MILES
Butler, Thomas W 2024-11-07 100.50
US6767442 150 MILES
Witty, James H 2024-11-01 103.18
US6743997 154 MILES
Disbursements Subtotal 931.39
Top Task 100 Total 193,132.89
Total Fees & Disbursements $193,132.89
INVOICE TOTAL (USD) $193,132.89
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Attachment: Invoice 2316661_Stantec (4498 : Stantec Consulting Services, Inc.) City Council
259 N. Wilma Avenue
Ripon, CA 95366
MEMO
To: Honorable City Council
From: Kevin Werner, City Administrator
Date: 12/10/2024
Subject: Public Utility Easement Deed
RECOMMENDED ACTION:
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.
BACKGROUND:
This public utility easement along the frontage of the property located at 200 Vera Avenue and 816 W. Main Street is being granted to the City to provide power for the benefit of the Terraces at Bethany Home.
Attachments:
1. Grant of Easement for PUE_Terraces at Bethany
1.3.A
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RESOLUTION NO. 24-43
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
WHEREAS, Bethany Home Society of San Joaquin County, herein referred to as “GRANTOR” is the owner of real property located in Ripon at 200 Vera Avenue and 816 W.
Main Street, San Joaquin County, California 95366 described in Exhibit “A” and “B” of the Grant of Easement for Public Utility Easement attached hereto; and WHEREAS, the Grant of Easement of the Property to the City of Ripon, herein referred to as “GRANTEE”, will further the public interest; and
WHEREAS, by execution of the Grant of Easement for Public Utility Easement attached hereto, GRANTOR conveyed the Property to the GRANTEE; and WHEREAS, the GRANTEE desires to accept the Grant of Easement for Public Utility Easement to said property to lay, construct, repair, maintain, operate, renew and replace pipelines and appurtenances incidental thereto for the conveyance of water, wastewater, electrical, stormwater and telecommunication with right of ingress and egress to and from same, in, over, under and across the easement; and
WHEREAS, Government Code section 27281 mandates that deeds or grants conveying any interest or easement upon real property to a governmental agency for public purposes shall not be accepted by the County for recordation without consent of the GRANTEE evidenced by its certificate or resolution of acceptance attached to or printed on the grant deed.
NOW THEREFORE, BE IT RESOLVED that the City Council of the City of Ripon, does hereby accept the aforementioned Grant of Easement for Public Utility Easement from GRANTOR. The Mayor is authorized to sign and execute any and all documents necessary to complete the aforementioned transaction.
PASSED AND ADOPTED at a regular meeting of the City Council of the City of Ripon this 10th day of December, 2024, by the following vote:
1.3.A
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RESULT: ADOPTED AS AMENDED BY CONSENT VOTE [UNANIMOUS]
MOVER: Michael Restuccia, Council Member
SECONDER:Leo Zuber, Council Member
AYES: de Graaf, Barton, Uecker, Restuccia, Zuber
THE CITY OF RIPON,
A Municipal Corporation
By ________________________________
DANIEL DE GRAAF, Mayor
ATTEST:
By: ___________________________
LISA ROOS, City Clerk
1.3.A
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1.3.A.a
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Attachment: Grant of Easement for PUE_Terraces at Bethany (24-43 : Public Utility Easement Deed)
1.3.A.a
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Attachment: Grant of Easement for PUE_Terraces at Bethany (24-43 : Public Utility Easement Deed)
1.3.A.a
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Attachment: Grant of Easement for PUE_Terraces at Bethany (24-43 : Public Utility Easement Deed)
1.3.A.a
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Attachment: Grant of Easement for PUE_Terraces at Bethany (24-43 : Public Utility Easement Deed) City Council
259 N. Wilma Avenue
Ripon, CA 95366
MEMO
To: Honorable City Council
From: Lisa Roos, City Clerk & Finance Director
Date: 12/10/2024
Subject: Financial Statements and Independent Auditor report RECOMMENDED ACTION:
This resolution accepts the City of Ripon Financial Statements and Independent Auditor’s Report for the year ended June 30, 2024, prepared by Price Paige & Company Accountancy Corporation.
BACKGROUND:
Attached is a copy of the staff report from November’s meeting.
Attachments:
1. 23-24 Audited Financial Statements Council packet copied from November
2. 2024.06.30 RIPON Audit Committee Letter
3. 2024.06.30 RIPON Govt Auditing Standards Report
4. 2024.06.30 RIPON Financial Statements
1.3.B
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RESOLUTION NO. 24-44
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
RIPON ACCEPTING THE CITY OF RIPON FINANCIAL
STATEMENTS AND INDEPENDENT AUDITOR'S REPORT
FOR THE YEAR ENDED JUNE 30, 2024
WHEREAS, the City of Ripon Financial Statements and Independent Auditor’s Report for the year ending June 30, 2024, have now been completed and filed with the City of Ripon; and
WHEREAS, Price Paige & Company Accountancy Corporation has now completed its audit of the form and content of the information included in the financial statement in accordance with generally accepted auditing standards.
NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of Ripon, that the City of Ripon does hereby accept the Financial Statement and Independent Auditors’ Report of June 30, 2024, by Price Paige & Company Accountancy Corporation, the independent certified public accountant employed by the City of Ripon to audit the financial records.
PASSED AND ADOPTED at a regular meeting of the City Council of the City of Ripon this 10th day of December, 2024, by the following vote:
RESULT: ADOPTED AS AMENDED BY CONSENT VOTE [UNANIMOUS]
MOVER: Michael Restuccia, Council Member
SECONDER:Leo Zuber, Council Member
AYES: de Graaf, Barton, Uecker, Restuccia, Zuber
THE CITY OF RIPON,
A Municipal Corporation
By ________________________________
DANIEL DE GRAAF, Mayor
ATTEST:
By: ___________________________
LISA ROOS, City Clerk
1.3.B
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City Council
259 N. Wilma Avenue
Ripon, CA 95366
MEMO
To: Honorable City Council
From: Lisa Roos, City Clerk & Finance Director
Date: 11/12/2024
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. 23-24 Audited Financial Statements Council packet copied from November
1.3.B.a
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Attachment: 23-24 Audited Financial Statements Council packet copied from November (24-44 : Financial Statements and Independent Auditor Fiduciary Funds – These funds are established to serve as the custodian for assets held in a trustee or agency capacity for others and, therefore, cannot be used to support the City’s own programs. These funds are our Successor Redevelopment Agency Funds noted on our flowchart under Restricted Funds.
The term “restricted” on our fund category flowchart and within the audit have different meanings. On our fund category flowchart, Restricted Funds are funds that we have restricted internally for different needs, as noted. In the audit, Restricted Funds are restricted because of constraints placed on the resources either externally imposed by creditors, grantors, contributors or laws or regulations of other governments, or imposed by law through constitutional provisions or enabling legislation. This may be because of grants or different funding sources that have not yet been expended.
DISCUSSION/ANALYSIS:
The audits for the City of Ripon and for the Money Purchase Thrift Pension Plan for the fiscal year ending June 30, 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 23-24 Audited Financial Statements Council packet copied from November
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Attachment: 23-24 Audited Financial Statements Council packet copied from November (24-44 : Financial Statements and Independent Auditor 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
23-24 Audited Financial Statements Council packet copied from November
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Attachment: 23-24 Audited Financial Statements Council packet copied from November (24-44 : Financial Statements and Independent Auditor 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)
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Attachment: 23-24 Audited Financial Statements Council packet copied from November (24-44 : Financial Statements and Independent Auditor 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 23-24 Audited Financial Statements Council packet copied from November
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Attachment: 23-24 Audited Financial Statements Council packet copied from November (24-44 : Financial Statements and Independent Auditor 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. 23-24 Audited Financial Statements Council packet copied from November
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Attachment: 23-24 Audited Financial Statements Council packet copied from November (24-44 : Financial Statements and Independent Auditor 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
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Attachment: 23-24 Audited Financial Statements Council packet copied from November (24-44 : Financial Statements and Independent Auditor 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
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Attachment: 2024.06.30 RIPON Audit Committee Letter (24-44 : Financial Statements and Independent Auditor report) Disagreements with Management
For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor’s report. We are pleased to report that no such disagreements arose during the course of our audit.
Management Representations
We have requested certain representations from management that are included in the management representation letter.
Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a “second opinion” on certain situations. If a consultation involves application of an accounting principle to the City’s financial statements or a determination of the type of auditor’s opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants.
Other Audit Findings or Issues
We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the City’s auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention.
In 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
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Attachment: 2024.06.30 RIPON Audit Committee Letter (24-44 : Financial Statements and Independent Auditor report) Restriction on Use
This information is intended solely for the information and use of the City Council and management of the City of Ripon and is not intended to be, and should not be, used by anyone other than these specified parties.
Very truly yours,
2024.06.30 RIPON Audit Committee Letter
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Attachment: 2024.06.30 RIPON Audit Committee Letter (24-44 : Financial Statements and Independent Auditor report) 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
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Attachment: 2024.06.30 RIPON Audit Committee Letter (24-44 : Financial Statements and Independent Auditor report) 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
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Attachment: 2024.06.30 RIPON Govt Auditing Standards Report (24-44 : Financial Statements and Independent Auditor report) 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
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Attachment: 2024.06.30 RIPON Govt Auditing Standards Report (24-44 : Financial Statements and Independent Auditor report) City of Ripon | California
Financial Statements
For the Year Ended June 30, 2024
2024.06.30 RIPON Financial Statements
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Attachment: 2024.06.30 RIPON Financial Statements (24-44 : Financial Statements and Independent Auditor report) 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
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Attachment: 2024.06.30 RIPON Financial Statements (24-44 : Financial Statements and Independent Auditor report) 1 INDEPENDENT AUDITOR’S REPORT
To the Honorable Mayor and
Members of the City Council
City of Ripon, California
Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying modified cash basis financial statements of the governmental activities, the 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
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Attachment: 2024.06.30 RIPON Financial Statements (24-44 : Financial Statements and Independent Auditor report) 2 In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.
Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions.
Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.
In performing an audit in accordance with generally accepted auditing standards and Government Auditing Standards, we:
Exercise professional judgment and maintain professional skepticism throughout the audit. Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, no such opinion is expressed. Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit.
Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’s basic financial statements. The accompanying combining and individual nonmajor fund financial statements and additional information on the Successor Agency Trust Fund are presented for purposes of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements.
The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining and individual nonmajor fund financial statements 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.
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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
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Management’s Discussion and Analysis
5 The purpose of the Management’s Discussion and Analysis is to provide a summary of the City’s financial activities for the fiscal year ended June 30, 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.
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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.
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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
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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
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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 1.3.B.d
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Management’s Discussion and Analysis
10 Net Position – Modified Cash Basis
(10,000,000)
-
10,000,000
20,000,000
30,000,000
40,000,000
50,000,000
60,000,000
70,000,000
Governmental Business-Type
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.
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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
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Management’s Discussion and Analysis
12 Governmental Activities
The Statement of Activities format on page 19 of this report is significantly different from a typical Statement of Revenues, Expenses and Changes in Fund Balance. Expenses are listed in the first column, with revenues from that particular program reported to the right. The result is net (expense) revenue. This type of format highlights the relative financial burden of each of the functions on the City’s taxpayers. It also identifies how much each function draws from the general revenues or if it is self-financing through fees and grants or contributions. All other governmental revenues are reported as general. It is important to note that all taxes are classified as general revenue, even if restricted for a specific purpose.
For the year ended June 30, 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
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Management’s Discussion and Analysis
13 A FINANCIAL ANALYSIS OF THE CITY’S FUNDS
Certain funds experienced noteworthy changes from the prior year and are highlighted as follows:
General Fund:
Sales and use taxes were at $4.6 million for both fiscal year ending June 30, 2023 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.
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Management’s Discussion and Analysis
14 Water, Sewer, and Refuse Funds:
The City continues to analyze its utility rates based upon a rate study that was completed in 2020. In accordance with Proposition 218, the City Council approved rate increases to occur over a 5-year period. The 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.
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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.
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Attachment: 2024.06.30 RIPON Financial Statements (24-44 : Financial Statements and Independent Auditor report) 16 BASIC FINANCIAL STATEMENTS
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Attachment: 2024.06.30 RIPON Financial Statements (24-44 : Financial Statements and Independent Auditor report) 17 GOVERNMENT-WIDE FINANCIAL STATEMENTS
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Packet Pg. 100 Attachment: 2024.06.30 RIPON Financial Statements (24-44 : Financial Statements and Independent Auditor report) 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
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Packet Pg. 101 Attachment: 2024.06.30 RIPON Financial Statements (24-44 : Financial Statements and Independent Auditor report) 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 1.3.B.d
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Attachment: 2024.06.30 RIPON Financial Statements (24-44 : Financial Statements and Independent 20 FUND FINANCIAL STATEMENTS
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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
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Packet Pg. 104 Attachment: 2024.06.30 RIPON Financial Statements (24-44 : Financial Statements and Independent Auditor report) 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
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Packet Pg. 105 Attachment: 2024.06.30 RIPON Financial Statements (24-44 : Financial Statements and Independent Auditor report) 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
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Packet Pg. 106 Attachment: 2024.06.30 RIPON Financial Statements (24-44 : Financial Statements and Independent Auditor report) 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
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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) $
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Packet Pg. 108 Attachment: 2024.06.30 RIPON Financial Statements (24-44 : Financial Statements and Independent Auditor report) 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) $
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Packet Pg. 109 Attachment: 2024.06.30 RIPON Financial Statements (24-44 : Financial Statements and Independent Auditor report) 27 NOTES TO THE BASIC FINANCIAL STATEMENTS
2024.06.30 RIPON Financial Statements
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Packet Pg. 110 Attachment: 2024.06.30 RIPON Financial Statements (24-44 : Financial Statements and Independent Auditor report) 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
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Packet Pg. 111 Attachment: 2024.06.30 RIPON Financial Statements (24-44 : Financial Statements and Independent Auditor report) 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.
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Packet Pg. 112 Attachment: 2024.06.30 RIPON Financial Statements (24-44 : Financial Statements and Independent Auditor report) 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
1.3.B.d
Packet Pg. 113 Attachment: 2024.06.30 RIPON Financial Statements (24-44 : Financial Statements and Independent Auditor report) 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.
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Packet Pg. 114 Attachment: 2024.06.30 RIPON Financial Statements (24-44 : Financial Statements and Independent Auditor report) 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
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Packet Pg. 115 Attachment: 2024.06.30 RIPON Financial Statements (24-44 : Financial Statements and Independent Auditor report) 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
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Packet Pg. 116 Attachment: 2024.06.30 RIPON Financial Statements (24-44 : Financial Statements and Independent Auditor report) 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
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Packet Pg. 117 Attachment: 2024.06.30 RIPON Financial Statements (24-44 : Financial Statements and Independent Auditor report) 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
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Packet Pg. 118 Attachment: 2024.06.30 RIPON Financial Statements (24-44 : Financial Statements and Independent Auditor report) 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
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Packet Pg. 119 Attachment: 2024.06.30 RIPON Financial Statements (24-44 : Financial Statements and Independent Auditor report) 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
1.3.B.d
Packet Pg. 120 Attachment: 2024.06.30 RIPON Financial Statements (24-44 : Financial Statements and Independent Auditor report) 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
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Packet Pg. 121 Attachment: 2024.06.30 RIPON Financial Statements (24-44 : Financial Statements and Independent Auditor report) 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
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Packet Pg. 122 Attachment: 2024.06.30 RIPON Financial Statements (24-44 : Financial Statements and Independent Auditor report) 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
1.3.B.d
Packet Pg. 123 Attachment: 2024.06.30 RIPON Financial Statements (24-44 : Financial Statements and Independent Auditor report) 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
1.3.B.d
Packet Pg. 124 Attachment: 2024.06.30 RIPON Financial Statements (24-44 : Financial Statements and Independent Auditor report) 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
1.3.B.d
Packet Pg. 125 Attachment: 2024.06.30 RIPON Financial Statements (24-44 : Financial Statements and Independent Auditor report) 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
1.3.B.d
Packet Pg. 126 Attachment: 2024.06.30 RIPON Financial Statements (24-44 : Financial Statements and Independent Auditor report) 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
1.3.B.d
Packet Pg. 127 Attachment: 2024.06.30 RIPON Financial Statements (24-44 : Financial Statements and Independent Auditor report) 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
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Packet Pg. 128 Attachment: 2024.06.30 RIPON Financial Statements (24-44 : Financial Statements and Independent Auditor report) 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
1.3.B.d
Packet Pg. 129 Attachment: 2024.06.30 RIPON Financial Statements (24-44 : Financial Statements and Independent Auditor report) 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
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Packet Pg. 130 Attachment: 2024.06.30 RIPON Financial Statements (24-44 : Financial Statements and Independent Auditor report) 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
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Packet Pg. 131 Attachment: 2024.06.30 RIPON Financial Statements (24-44 : Financial Statements and Independent Auditor report) 49 SUPPLEMENTARY INFORMATION
2024.06.30 RIPON Financial Statements
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Packet Pg. 132 Attachment: 2024.06.30 RIPON Financial Statements (24-44 : Financial Statements and Independent Auditor report) 50 NON-MAJOR SPECIAL REVENUE FUNDS
2024.06.30 RIPON Financial Statements
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Packet Pg. 133 Attachment: 2024.06.30 RIPON Financial Statements (24-44 : Financial Statements and Independent Auditor report) 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
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Packet Pg. 134 Attachment: 2024.06.30 RIPON Financial Statements (24-44 : Financial Statements and Independent Auditor report) 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
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Packet Pg. 135 Attachment: 2024.06.30 RIPON Financial Statements (24-44 : Financial Statements and Independent Auditor report) 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
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Packet Pg. 136 Attachment: 2024.06.30 RIPON Financial Statements (24-44 : Financial Statements and Independent Auditor report) 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
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Packet Pg. 137 Attachment: 2024.06.30 RIPON Financial Statements (24-44 : Financial Statements and Independent Auditor report) 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
1.3.B.d
Packet Pg. 138 Attachment: 2024.06.30 RIPON Financial Statements (24-44 : Financial Statements and Independent Auditor report) 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
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Packet Pg. 139 Attachment: 2024.06.30 RIPON Financial Statements (24-44 : Financial Statements and Independent Auditor report) 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
1.3.B.d
Packet Pg. 140 Attachment: 2024.06.30 RIPON Financial Statements (24-44 : Financial Statements and Independent Auditor report) 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
1.3.B.d
Packet Pg. 141 Attachment: 2024.06.30 RIPON Financial Statements (24-44 : Financial Statements and Independent Auditor report) 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
1.3.B.d
Packet Pg. 142 Attachment: 2024.06.30 RIPON Financial Statements (24-44 : Financial Statements and Independent Auditor report) 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
1.3.B.d
Packet Pg. 143 Attachment: 2024.06.30 RIPON Financial Statements (24-44 : Financial Statements and Independent Auditor report) 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
1.3.B.d
Packet Pg. 144 Attachment: 2024.06.30 RIPON Financial Statements (24-44 : Financial Statements and Independent Auditor report) 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
1.3.B.d
Packet Pg. 145 Attachment: 2024.06.30 RIPON Financial Statements (24-44 : Financial Statements and Independent Auditor report) City Council
259 N. Wilma Avenue
Ripon, CA 95366
MEMO
To: Honorable City Council
From: Christiana Giedd, Associate Civil Engineer
Date: 12/10/2024
Subject: Community Center Tennis Courts Equipment Purchase RECOMMENDATION:
Approve the purchase of four Douglas PPS-22SQ Premier Portable Pickleball Net Systems for the Community Center Tennis Courts in the not to exceed amount of $10,339.69 (funding source: Parks and Recreation Capital Fund).
BACKGROUND:
On October 8, 2024, the City Council awarded the construction contract to Consolidated Engineering Inc and also approved a budget of $25,000 to be allocated for the City to provide professional grade portable pickleball net systems.
The improvement plans include striping for multi-use courts – 4 tennis courts or 8 pickleball courts. The tennis netting system that is being installed is permanent, but the pickleball net system is planned to be portable so anyone can move the netting system into and out of place on the courts, depending on the planned use.
DISCUSSION:
Staff requested a quote from Pickleball Central for the purchase of four Douglas PPS-22SQ Premier Portable Pickleball Net Systems. The package includes the post and base frames, hardware, transporter, and netting for a complete net system. A flier with additional details on what is included in the net system is attached.
Staff is recommending the City Council approve the purchase of the net systems for the Community Center Tennis Courts Project in the not to exceed amount of $10,339.69.
FISCAL IMPACT:
The attached quotation from Pickleball Central in the amount of $10,339.69 will be allocated to the Parks and Recreation Capital Fund (balance: $3.2 million).
1.4.B
Packet Pg. 146
Attachments:
1. Pickleball Central Quote
2. Pickleball Net System Flier
1.4.B
Packet Pg. 147
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Price:
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Quantity:
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1 Total:
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Douglas
Douglas Premier PPS-22SQ Portable Pickleball Net System Douglas Net Shipping
One coupon per order
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Subtotal: $9,596.00
Shipping: $0.00
Sales Tax: $743.69
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1.4.B.a
Packet Pg. 148 Attachment: Pickleball Central Quote (4471 : Community Center Tennis Courts Equipment Purchase)
SYSTEM SPECIFICATIONS
Douglas® PPS-22SQ
Premier™ Portable Pickleball/QS
These portable pickleball systems raise the bar and are the gold standard when permanent installation is not desired for either indoor or outdoor court applications.
Portable PPS-SQ systems are easy-to-assemble and offer the same long-lasting features as the classic Premier™ SQ tennis post.
DIMENSIONS 36” High X 22’ Long
POST & BASE FRAME The 3” square tennis post is constructed from heavy-duty 11-gauge steel. Heavy-duty base frame is also constructed of 11-gauge 3” square steel and 3-1/2” square 3/16” heavy-wall steel. Systems are finished with black baked-on polyester powder coat to resist rust and increase durability.
HARDWARE Internally wound featuring a self-locking gear mechanism. Gears are constructed of plated steel and the small gear is case hardened. Gear housings and caps are made of cast aluminum alloy. Gear function is 30:1 to ensure a smooth, easy operation. Flush mounted gear plate cover and removable handle are chrome plated.
TRANSPORTER Heavy-duty non-scuff swivel casters allow for smooth and easy mobility. Transporter bracket simply flips up and out of the way while unit is in play.
WARRANTY 1 Year
HEADBAND Durable vinyl coated headband material. Headband is lock-sewn with four rows of #32 white polyester thread.
NETTING Netting is 1-3/4” square mesh braided solid core polyethylene, unsurpassed for durability and weather resistance. 3.0 mm netting with 285 lb break strength.
SIDE & BOTTOM TAPE Vinyl bottom tape and side pockets of headbands are polyester based and won’t shrink, mildew or rot when exposed to the elements. Tapes are double lock-stitched with black polyester thread.
WARRANTY 4 Year Limited
NET SPECIFICATIONS
1.4.B.b
Packet Pg. 149 Attachment: Pickleball Net System Flier (4471 : Community Center Tennis Courts Equipment Purchase) City Council
259 N. Wilma Avenue
Ripon, CA 95366
MEMO
To: Honorable City Council
From: Ken Zuidervaart, Planning Director
Date: 12/10/2024
Subject: California CAD Solutions, Inc. - City GIS System RECOMMENDED ACTION:
Approve and authorize the Mayor to sign the annual agreement with California CAD Solutions, Inc. for the GIS system subscription, including maintenance and potential service upgrades. This agreement facilitates the continued enhancement and maintenance of the GIS system, with costs not to exceed amount of $20,000 (funding source: split between General Fund, Water Fund and Sewer Fund).
BACKGROUND:
In 2023 the City of Ripon received a grant to revamp and updated the City’s antiquated GIS system. California CAD Solutions, Inc., a Modesto based firm who specializes in AutoCAD and GIS services, was the company selected to update the City’s GIS system. The City’s GIS system is a valuable tool that stores a variety of information used by all City departments on a daily basis, including parcel ownership, parcel size, tax assessment, building sizes, zoning, utility information, etc. Additionally, the GIS system stores information pertaining to the City’s water, sewer, storm, and street light infrastructure.
DISCUSSION/ANALYSIS:
The updated GIS system requires a yearly subscription for DashGIS, which is the software that powers the City’s GIS system in the amount of $5,940. Additionally there are monthly updates of assessor information from the County of San Joaquin regarding property ownership as well as ongoing improvements/enhancements to the system to assist staff in streamlining daily job duties. The yearly agreement with California CAD Solutions is an agreement with a not to exceed amount of $20,000, which will cover our annual subscription, routine maintenance of the system and various system updates based on staff’s needs.
FISCAL IMPACT: The annual agreement with California CAD Solutions, Inc. is a not to exceed amount of $20,000, and will be paid by the General Capital Fund.
1.4.C
Packet Pg. 150
Attachments:
1. Services Agreement with CALCAD
2. Exhibit A
1.4.C
Packet Pg. 151
Professional Services Agreement - Page 1 of 7
GIS Services
California CAD Solutions, Inc.
PROFESSIONAL SERVICES AGREEMENT BETWEEN
THE CITY OF RIPON AND
CALIFORNIA CAD SOLUTIONS, INC.
This Agreement for Professional Services (“Agreement”) is entered into on, July 1, 2024 (the “Effective Date”) between the City of Ripon, a California municipal corporation (“City”) and California CAD Solutions, Inc. (“Consultant”), (together sometimes referred to as the “Parties”).
Section 1. SERVICES. In accordance with the terms and conditions set forth in this Agreement, Consultant agrees to perform all services described in the Consultant’s Scope of Services attached hereto as Exhibit A. In the event of a conflict in or inconsistency between the terms of this Agreement and said scope of services, this Agreement shall prevail.
1.1 Term of Services. This Agreement shall begin upon signature by all Parties and shall end when Consultant completes the work described in said scope of work, or no later than one (1) year from the date this Agreement was signed by City, which ever is longer, unless the term of the Agreement is otherwise terminated or modified, as provided for herein. Notwithstanding the foregoing,
1.2 Standard of Performance. Consultant shall diligently perform all services required in connection with this Agreement in the manner and according to the standards observed by a competent practitioner of the profession in which Consultant is engaged in the geographical area in which Consultant practices its profession.
1.3 Assignment of Personnel. Consultant shall assign only competent personnel to perform services in connection with this Agreement.
1.4 Termination. City may cancel this Agreement at any time and without cause upon written notification to Consultant. In the event of termination, Consultant shall be entitled to compensation for services satisfactorily completed as of the date that written notice of termination is received by consultant; City, however, may condition payment of such compensation upon Consultant delivering to City documents and records identified in Section 8.1 of this Agreement.
Section 2. COMPENSATION.
City hereby agrees to pay Consultant an amount NOT TO EXCEED Twenty Thousand Dollars for all work described within the Cost Proposal set forth in Exhibit A and made a part of this Agreement.
2.1 Invoices. Consultant shall submit invoices as necessary during the term of this Agreement, based on the cost for services performed and reimbursable costs incurred prior to the invoice date.
2.2 Payment. City shall make monthly payments, based on invoices received, for services satisfactorily performed, and for authorized reimbursable costs incurred.
2.3 Payment of Taxes. Consultant is solely responsible for the payment of employment taxes incurred under this Agreement and any similar federal or state taxes.
1.4.C.a
Packet Pg. 152 Attachment: Services Agreement with CALCAD (4491 : California CAD Solutions, Inc. - City GIS System) Professional Services Agreement - Page 2 of 7
GIS Services
California CAD Solutions, Inc.
Section 3. INSURANCE REQUIREMENTS. Before beginning any work under this Agreement, Consultant, at its own cost and expense, shall procure the types and amounts of insurance listed below for the period covered by the Agreement. (Rev 3/18)
3.1 General Liability. Consultant shall maintain commercial general liability insurance with coverage at least as broad as Insurance Services Office form CG 00 01, in an amount not less than two million dollars ($2,000,000) per occurrence, four million dollars ($4,000,000) general aggregate, for bodily injury, personal injury, and property damage, including without limitation, blanket contractual liability.
Consultant’s general liability policies shall be primary and non-contributory, and be endorsed using Insurance Services Office form CG 20 10 (or equivalent) to provide that City and its officers, officials, employees, and agents shall be additional insureds under such policies. For construction contracts, an endorsement providing completed operations to the additional insured, ISO form CG 20 37, is also required.
3.2 Workers’ Compensation. Consultant shall maintain Workers’ Compensation Insurance (Statutory Limits) and Employer’s Liability Insurance with limits of at least one million dollars ($1,000,000). Consultant shall submit to City, along with the certificate of insurance, a Waiver of Subrogation endorsement in favor of City, its officers, agents, employees, and volunteers.
3.3 Auto Liability. Consultant shall provide auto liability coverage for owned, nonowned, and hired autos using ISO Business Auto Coverage form CA 00 01, or the exact equivalent, with a limit of no less than one million dollars ($1,000,000) per accident. If Consultant owns no vehicles, this requirement may be met through a nonowned auto endorsement to the CGL policy.
3.4 Professional Liability. Consultant shall maintain professional liability insurance that insures against professional errors and omissions that may be made in performing the Services to be rendered in connection with this Agreement, in the minimum amount of one million dollars ($1,000,000) per claim and in the aggregate. Any policy inception date, continuity date, or retroactive date must be before the effective date of this agreement, and Consultant agrees to maintain continuous coverage through a period no less than three years after completion of the services required by this agreement.
3.5 All Policies Requirements.
3.5.1 Verification of Coverage. Prior to beginning any work under this Agreement, Consultant shall, at the sole option of the City, provide City with (1) certified Certification of Insurance that demonstrates compliance with all applicable insurance provisions contained herein; (2) certified policy endorsements to the general liability policy adding the City of Ripon as an Additional Insured and declaring such insurance primary in regard to work performed pursuant to this Agreement; or (3) upon request by the City, complete certified copies of all policies and/or complete certified copies of all endorsements that demonstrate compliance with this Section 3.
1.4.C.a
Packet Pg. 153 Attachment: Services Agreement with CALCAD (4491 : California CAD Solutions, Inc. - City GIS System) Professional Services Agreement - Page 3 of 7
GIS Services
California CAD Solutions, Inc.
3.5.2 Notice of Reduction in or Cancellation of Coverage. A copy of the cancellation provisions must be attached to all insurance obtained in accordance with this Agreement.
Section 4. INDEMNIFICATION AND CONSULTANT’S RESPONSIBILITIES. (Rev 3/18)
4.1 Indemnity for Professional Liability: When the law establishes a professional standard of care for Consultant’s Services, to the fullest extent permitted by law, Consultant shall indemnify, protect, defend, and hold harmless City and any and all of its officials, employees and agents from and against any and all losses, liabilities, damages, costs, and expenses, including legal counsel’s fees and costs but only to the extent the Consultant (and its Subconsultants), are responsible for such damages, liabilities and costs on a comparative basis of fault between the Consultant (and its Subconsultants) and the City in the performance of professional services under this agreement.
4.2 Indemnity for Other Than Professional Liability: Other than in the performance of professional services and to the full extent permitted by law, Consultant shall indemnify, defend, and hold harmless City, and any and all of its employees, officials and agents from and against any liability (including liability for claims, suits, actions, arbitration proceedings, administrative proceedings, regulatory proceedings, losses, expenses or costs of any kind, whether actual, alleged or threatened, including legal counsel’s fees and costs, court costs, interest, defense costs, and expert witness fees), where the same arise out of, are a consequence of, or are in any way attributable to, in whole or in part, the performance of this Agreement by Consultant or by any individual or City for which Consultant is legally liable, including, but not limited to officers, agents, employees, or subcontractors of Consultant.
Section 5. STATUS OF CONSULTANT.
5.1 Independent Consultant. At all times during the term of this Agreement, Consultant shall be an independent Consultant and shall not be an employee of City. Consultant shall have no authority, express or implied, to act on behalf of City in any capacity whatsoever as an agent.
Section 6. LEGAL REQUIREMENTS.
6.1 Governing Law. The laws of the State of California shall govern this Agreement.
6.2 Compliance with Applicable Laws. Consultant and any sub-Consultants shall comply with all laws applicable to the performance of the work in connection with this Agreement.
6.3 Licenses and Permits. Consultant represents and warrants to City that Consultant and its employees, agents, and any sub-Consultants have all licenses, permits, qualifications, and approvals of whatsoever nature, that are legally required to practice their respective professions.
1.4.C.a
Packet Pg. 154 Attachment: Services Agreement with CALCAD (4491 : California CAD Solutions, Inc. - City GIS System) Professional Services Agreement - Page 4 of 7
GIS Services
California CAD Solutions, Inc.
6.4 Nondiscrimination and Equal Opportunity. In compliance with federal, state and local laws, Consultant shall not discriminate, on the basis of a person’s race, religion, color, national origin, age, physical or mental handicap or disability, medical condition, marital status, sex, or sexual orientation, against any employee, applicant for employment, sub-Consultant, bidder for a subcontract, or participant in, recipient of, or applicant for any services or programs provided by Consultant under this Agreement.
6.5 Work Requiring Payment of Prevailing Wages. In accordance with California Labor Code Section 1771, not less than the general prevailing rate of per diem wages for work of a similar character in the locality in which these services are to be performed, and not less than the general prevailing rate of per diem wages for holiday and overtime work fixed as provided in the California Labor Code shall be paid to all workers engaged in performing the services under this Agreement.
Section 7. MODIFICATION.
7.1 Amendments. The Parties may amend this Agreement only by a writing signed by all the Parties.
7.2 Assignment and Subcontracting. Consultant may not assign this Agreement or any interest therein without the prior written approval of the City. Consultant shall not subcontract any portion of the performance contemplated and provided for herein, other than to the sub-Consultants noted in the proposal, without prior written approval of the City.
7.3 Survival. All obligations arising prior to the termination of this Agreement and all provisions of this Agreement allocating liability between City and Consultant shall survive the termination of this Agreement.
7.4 Options upon Breach by Consultant. If Consultant materially breaches any of the terms of this Agreement, City’s remedies shall include, but not be limited to, the following:
7.4.1 Immediately terminate the Agreement;
7.4.2 Retain the plans, specifications, drawings, reports, design documents, and any other work product prepared by Consultant in accordance with this Agreement;
7.4.3 Retain a different Consultant to complete the work described in said scope of work not finished by Consultant; or
7.4.4 Charge Consultant for City's excess cost of completion of the unfinished work described in Exhibit A, if any. City's excess costs shall be reimbursed by Consultant where City's reasonable cost of completion paid to another qualified new consultant exceeds the amount City would have paid to Consultant pursuant to Section 2 absent the material breach; provided, however that any such excess cost reimbursement shall not exceed 25% of Consultant's quoted price for any unfinished task. Thus, by way of example, if following a material breach by Consultant a specific task which is budgeted at
1.4.C.a
Packet Pg. 155 Attachment: Services Agreement with CALCAD (4491 : California CAD Solutions, Inc. - City GIS System) Professional Services Agreement - Page 5 of 7
GIS Services
California CAD Solutions, Inc.
$10,000 has not commenced or adequately completed, and City must retain another new qualified consultant to complete that specific task Consultant would be responsible to reimburse City in the amount of up to $2,500 (25% of the Consultant’s $10,000 quoted price for the subject task). By way of further example, if the Consultant’s cost of completion of that specific task is $14,000, Consultant would be responsible to reimburse City in the amount of up to $3,500 (25% of the Consultant’s $14,000 quoted price for the subject task).
Section 8. KEEPING AND STATUS OF RECORDS.
8.1 Records Created as Part of Consultant’s Performance. All reports, data, maps, models, charts, studies, surveys, photographs, memoranda, plans, studies, specifications, records, files, or any other documents or materials, in electronic or any other form, that Consultant prepares or obtains in accordance with this Agreement and that relate to the matters covered under the terms of this Agreement shall be the property of the City. This clause does not include instruments of service.
8.2 Consultant’s Books and Records. Consultant shall maintain any and all records or documents evidencing or relating to charges for services or expenditures and disbursements charged to the City under this Agreement for a minimum of three (3) years, or for any longer period required by law, from the date of final payment to the Consultant to this Agreement.
8.3 Confidential Information and Disclosure. During the term of this Agreement, either party (the "Disclosing Party") may disclose confidential, proprietary or trade secret information (the "Information"), to the other party (the "Receiving Party"). The Receiving Party shall hold the Disclosing Party's Information in confidence and shall take all reasonable steps to prevent any unauthorized possession, use, copying, transfer or disclosure of such Information. Consultant understands that the City is a public entity and is subject to the laws that may compel it to disclose information about Consultant’s business.
Section 9 MISCELLANEOUS PROVISIONS.
9.1 Attorneys’ Fees. If a party to this Agreement brings any action, including an action for declaratory relief, to enforce or interpret the provision of this Agreement, the prevailing party shall be entitled to reasonable attorneys’ fees in addition to any other relief to which that party may be entitled. The court may set such fees in the same action or in a separate action brought for that purpose.
9.2 Venue. In the event that either party brings any action against the other under this Agreement, the Parties agree that trial of such action shall be vested exclusively in the state courts of California in the County of San Joaquin or in the United States District Court for the Eastern District of California.
9.3 Severability. If a court of competent jurisdiction finds or rules that any provision of this Agreement is invalid, void, or unenforceable, the provisions of this Agreement not so adjudged shall remain in full force and effect.
1.4.C.a
Packet Pg. 156 Attachment: Services Agreement with CALCAD (4491 : California CAD Solutions, Inc. - City GIS System) Professional Services Agreement - Page 6 of 7
GIS Services
California CAD Solutions, Inc.
9.4 No Implied Waiver of Breach. The waiver of any breach of a specific provision of this Agreement does not constitute a waiver of any other breach of that term or any other term of this Agreement.
9.5 Contract Administration. This Agreement shall be administered by Kevin Werner, who shall act as the City’s representative. All correspondence shall be directed to or through the representative.
9.6 Notices.
Any written notice to Consultant shall be sent to:
Raymond Kinser
Founder & President
California CAD Solutions, Inc.
P.O. Box 4779
Modesto, CA 95352
Any written notice to the City shall be sent to:
Mr. Kevin Werner
Administrator/City Engineer
City of Ripon
259 N. Wilma Avenue
Ripon, CA 95366
9.7 Integration; Incorporation. This Agreement, including all the exhibits attached hereto, represents the entire and integrated agreement between City and Consultant and supersedes all prior negotiations, representations, or agreements, either written or oral. All Exhibits attached hereto are incorporated by reference herein.
9.8 Alternative Dispute Resolution. If any dispute arises between the Parties that cannot be settled after engaging in good faith negotiations, City and Consultant agree to resolve the dispute in accordance with the following:
Each party will designate a senior management or executive level representative to negotiate the dispute. Through good faith negotiations, the representatives will attempt to resolve the dispute by any means within their authority. If dispute remains unresolved after fifteen (15) days of good faith negotiations, the Parties shall attempt to resolve the disagreement by mediation through a disinterested third person as mediator selected by both Parties. Mediation will begin within thirty (30) days of the selection of this disinterested third party, and will end fifteen (15) days after commencement. The Parties shall equally bear the costs of any third party in any alternative dispute resolution process.
The alternative dispute resolution process is a material condition to this Agreement and must be exhausted as an administrative remedy prior to either party initiating legal action. This alternative dispute resolution process is not intended to nor shall be construed to change the time periods for filing a claim or action specified by Government Code Section 900, et. seq.
1.4.C.a
Packet Pg. 157 Attachment: Services Agreement with CALCAD (4491 : California CAD Solutions, Inc. - City GIS System) Professional Services Agreement - Page 7 of 7
GIS Services
California CAD Solutions, Inc.
9.9 Counterparts. This Agreement may be executed in multiple counterparts, each of which shall be an original and all of which together shall constitute one agreement.
The Parties have executed this Agreement as of the date signed by the City.
CITY OF RIPON CONSULTANT
Daniel de Graaf, Mayor Raymond Kinser, Founder &
President
Attest:
_________________________
Lisa Roos, City Clerk
Approved as to Form:
____________________________
Thomas Terpstra, City Attorney
1.4.C.a
Packet Pg. 158 Attachment: Services Agreement with CALCAD (4491 : California CAD Solutions, Inc. - City GIS System) Quote
Date
12/2/2024
Quote #
605801
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
Terms
Net 30
Sales Rep
RK
Expires
Accepted By
Total
Subtotal
Sales Tax (0.0%)
P.O. Box 4779
Modesto, CA 95352
209-578-5580
www.calcad.com
Item Description Qty Cost Total
Service Subscription, General Maintenance, and additions to the GIS site as requested by City Staff
This includes but is not limited to:
• Updates to the Water, Sewer, and Storm infrastructure • Updates to the Zoning and Land Use layers
• Updates to parcel data to incorporate Assessor Changes • Inclusion of additional property information such as setbacks for use in Planning & Permitting
• Addition of edit forms allowing City personnel to update information through the GIS
• Hosting & Subscription services
For Fiscal Year: 7/1/2024 - 6/30/2025
1 20,000.00 20,000.00
_____________________________________
$20,000.00
$20,000.00
$0.00
Exhibit A
1.4.C.b
Packet Pg. 159 Attachment: Exhibit A (4491 : California CAD Solutions, Inc. - City GIS System) City Council
259 N. Wilma Avenue
Ripon, CA 95366
MEMO
To: Honorable City Council
From: Jane Kilgore, Deputy City Clerk
Date: 12/10/2024
Subject: Proclamation - Ripon High School
RECOMMENDED ACTION:
Present a proclamation to Ripon High School in recognition of its outstanding athletic accomplishments.
Attachments:
1. Proclamation RH Indians_Fall
1.4.D
Packet Pg. 160
1.4.D.a
Packet Pg. 161 Attachment: Proclamation RH Indians_Fall (4495 : Proclamation - Ripon High School) City Council
259 N. Wilma Avenue
Ripon, CA 95366
MEMO
To: Honorable City Council
From: Lisa Roos, City Clerk & Finance Director
Date: 12/10/2024
Subject: Money Purchase Thrift Pension Plan Statements and Audit RECOMMENDED ACTION:
This resolution accepts the City of Ripon Money Purchase Thrift Plan Financial Statements and Independent Auditor’s Report June 30, 2024 and 2023, prepared by Price Paige & Company Accountancy Corporation.
Attachments:
1. 2024.06.30 RIPON PENSION Audit Committee Letter
2. 2024.06.30 RIPON PENSION Financial Statements
Packet Pg. 162
RESOLUTION NO. 24-45
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
RIPON ACCEPTING THE CITY OF RIPON MONEY
PURCHASE THRIFT PENSION PLAN FINANCIAL
STATEMENTS AND INDEPENDENT AUDITOR'S REPORT
JUNE 30, 2024 AND 2023
WHEREAS, the City of Ripon Independent Auditors’ Report of the Money Purchase Thrift Pension Plan for June 30, 2024 and 2023 has now been completed and filed with the City of Ripon; and
WHEREAS, Price Paige & Company Accountancy Corporation has now completed its audit of the form and content of the information included in the financial statements in accordance with generally accepted auditing standards.
NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of Ripon, that the City of Ripon does hereby accept the financial statement and Independent Auditors’ Report of the Money Purchase Thrift Pension Plan for June 30, 2024 and 2023, by Price Paige & Company Accountancy Corporation, the independent certified public accountant employed by the City of Ripon to audit the financial records.
PASSED AND ADOPTED at a regular meeting of the City Council of the City of Ripon this 10th day of December, 2024, by the following vote:
RESULT: ADOPTED AS AMENDED [UNANIMOUS]
MOVER: Leo Zuber, Council Member
SECONDER:Gary Barton, Vice Mayor
AYES: de Graaf, Barton, Uecker, Restuccia, Zuber
THE CITY OF RIPON,
A Municipal Corporation
By ________________________________
DANIEL DE GRAAF, Mayor
ATTEST:
By: ___________________________
LISA ROOS, City Clerk
Packet Pg. 163
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
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Packet Pg. 164 Attachment: 2024.06.30 RIPON PENSION Audit Committee Letter (24-45 : Money Purchase Thrift Pension Plan Statements and Audit) Disagreements with Management
For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor’s report. We are pleased to report that no such disagreements arose during the course of our audit.
Management Representations
We have requested certain representations from management that are included in the management representation letter.
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
a
Packet Pg. 165 Attachment: 2024.06.30 RIPON PENSION Audit Committee Letter (24-45 : Money Purchase Thrift Pension Plan Statements and Audit) 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
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Packet Pg. 166 Attachment: 2024.06.30 RIPON PENSION Financial Statements (24-45 : Money Purchase Thrift Pension Plan Statements and Audit) 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
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Packet Pg. 167 Attachment: 2024.06.30 RIPON PENSION Financial Statements (24-45 : Money Purchase Thrift Pension Plan Statements and Audit) 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
b
Packet Pg. 168 Attachment: 2024.06.30 RIPON PENSION Financial Statements (24-45 : Money Purchase Thrift Pension Plan Statements and Audit) 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
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Packet Pg. 169 Attachment: 2024.06.30 RIPON PENSION Financial Statements (24-45 : Money Purchase Thrift Pension Plan Statements and Audit) 3 FINANCIAL STATEMENTS
2024.06.30 RIPON PENSION Financial Statements
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Packet Pg. 170 Attachment: 2024.06.30 RIPON PENSION Financial Statements (24-45 : Money Purchase Thrift Pension Plan Statements and Audit) 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
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Packet Pg. 171 Attachment: 2024.06.30 RIPON PENSION Financial Statements (24-45 : Money Purchase Thrift Pension Plan Statements and Audit) 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
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Packet Pg. 172 Attachment: 2024.06.30 RIPON PENSION Financial Statements (24-45 : Money Purchase Thrift Pension Plan Statements and Audit) 6 NOTES TO THE FINANCIAL STATEMENTS
2024.06.30 RIPON PENSION Financial Statements
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Packet Pg. 173 Attachment: 2024.06.30 RIPON PENSION Financial Statements (24-45 : Money Purchase Thrift Pension Plan Statements and Audit) 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
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Packet Pg. 174 Attachment: 2024.06.30 RIPON PENSION Financial Statements (24-45 : Money Purchase Thrift Pension Plan Statements and Audit) 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
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Packet Pg. 175 Attachment: 2024.06.30 RIPON PENSION Financial Statements (24-45 : Money Purchase Thrift Pension Plan Statements and Audit) 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
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Packet Pg. 176 Attachment: 2024.06.30 RIPON PENSION Financial Statements (24-45 : Money Purchase Thrift Pension Plan Statements and Audit) 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
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Packet Pg. 177 Attachment: 2024.06.30 RIPON PENSION Financial Statements (24-45 : Money Purchase Thrift Pension Plan Statements and Audit) 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
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Packet Pg. 178 Attachment: 2024.06.30 RIPON PENSION Financial Statements (24-45 : Money Purchase Thrift Pension Plan Statements and Audit) City Council
259 N. Wilma Avenue
Ripon, CA 95366
MEMO
To: Honorable City Council
From: James Pease, Public Works Director
Date: 12/10/2024
Subject: San Joaquin County - MOU
RECOMMENDED ACTION:
Approve and authorize the Mayor to sign the Memorandum of Understanding between the City of Ripon and the County of San Joaquin for the enforcement of the State required Edible Food Recovery Program within Ripon city limits.
BACKGROUND:
California State Senate Bill 1383 (SB1383), which was signed into law by Governor Brown in 2016, required jurisdictions to adopt enforceable ordinances that are consistent with the requirements of the Organic Waste Diversion regulations to mandate compliance from organic waste generators, haulers and other entities. The law establishes methane emissions reduction targets in a statewide effort to reduce emissions of short-lived climate pollutants in various sectors of California's economy and establishes a target of a 50 percent organics disposal reduction by 2020 and a 75 percent reduction by 2025 using 2014 as the baseline. The law also grants CalRecycle the regulatory authority required to achieve the organic waste disposal reduction targets and establishes an additional target that not less than 20 percent of currently disposed edible food is recovered for human consumption by 2025.
To meet the mandated statewide goal, the law requires each jurisdiction in California establish and monitor a food recovery program and require certain food businesses to send the maximum amount of edible food they would otherwise dispose to food recovery organizations.
DISCUSSION/ANALYSIS:
SB 1383 places commercial edible food generators into two tiers to allow businesses and jurisdictions time to expand or build new food recovery infrastructure and capacity to donate foods that are harder to safely store and distribute.
Tier One Donors Tier Two Donors
Packet Pg. 179
Required to Send Surplus Food to Food
Organizations Starting January 1, 2022:
Required to Send Surplus Food to Food
Organizations Starting January 1, 2024:
•Supermarkets with revenue ≥ $2million.
•Grocery Stores with Facilities ≥10,000 sq. ft.
•Food Service Providers
•Food Distributors
•Wholesale Food Vendors
•Restaurants with Facilities ≥ 5,000sq. ft. or 250+
seats
•Hotels with an On-Site Food Facility and 200+
Rooms
•Health Facilities with an On-Site Food Facility and
100+ Beds
•Large Venues and Events
•State Agency Cafeterias with Facilities ≥ 5,000 sq.
ft. or 250+ seats
•Local Education Agency with an On-Site Food
Facility
•Non-Local Entities
For capacity planning and oversight, Ripon had to first identify which commercial edible food generators are required to recover and distribute excess food based on the thresholds set under the two tiers listed above. Currently, Ripon has 2 commercial businesses in the Tier One category and 11 commercial businesses in the Tier Two category. Ripon is required by the State to perform the following actions under the food recovery program of SB 1383:
• Provide education and outreach to Tier One and Tier Two commercial edible food generators by February 1, 2022
• Assess their community’s current food recovery capacity and plan for additional capacity if it is insufficient to accommodate the amount of food that commercial edible food generators must send to food recovery organizations • Inspect commercial edible food generators to ensure they are sending the maximum amount of edible food they would otherwise send to a landfill • Post contact information for food recovery organizations on the jurisdiction’s website so that commercial edible food generators can identify which organizations could potentially accept their food
Ripon and several other jurisdictions in the area have been working with San Joaquin County in an effort to help streamline the inspection process. The attached Memorandum of Understanding essentially designates San Joaquin County the authority to perform inspections and review records of Tier One and Tier Two commercial edible food generators. Ripon will then be responsible for enforcement if compliance has not been met. The County will be incorporating the compliance inspection into their regularly scheduled Health Department inspections and an additional fee will be billed directly to the businesses accordingly.
FINANCIAL IMPACT:
The attached Memorandum of Understanding between the City of Ripon and the County of San Joaquin for the enforcement of the City’s Edible Food Recovery Program has no direct financial impact to the City although staff resources can be allocated elsewhere as County staff will be performing the inspections.
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Attachments:
1. MOU Edible Food Recovery Program
Packet Pg. 181
MEMORANDUM OF UNDERSTANDING
BETWEEN THE CITY OF RIPON AND THE COUNTY OF SAN JOAQUIN FOR THE ENFORCEMENT OF THE CITY’S EDIBLE FOOD RECOVERY PROGRAM THIS MEMORANDUM OF UNDERSTANDING (the “MOU”), is entered into between the City of Ripon (the “City”) and the County of San Joaquin (the “County”).
RECITALS
WHEREAS, the City has established an edible food recovery program, within Chapter
8.12 of the Ripon Municipal Code, as required by the California Code of Regulations, Title 14, Division 7, Chapter 12 (the “SB 1383 Regulations”) (the “Edible Food Recovery Program”); and WHEREAS, the County, through its Environmental Health Department, has offered to conduct on-site inspections and records review pursuant to the City’s Edible Food Recovery Program within the City on behalf of the City; and
WHEREAS, 14 CCR Section 18981.2 authorizes the City to designate a public entity, such as the County, to fulfill some of its regulatory responsibilities for the Edible Food Recovery Program through an MOU; and
WHEREAS, Section 8.12.253 of the Ripon Municipal Code provides that the City or its designee may inspect all premises within the City to determine compliance with and enforce the relevant provisions of Chapter 8.12 of the Ripon Municipal Code.
NOW, THEREFORE, IT IS HEREBY AGREED BY THE PARTIES HERETO AS FOLLOWS:
1. Designation of County as the City’s Designee
A. Pursuant to Ripon Municipal Code Section 8.12.253 and 14 CCR Section 18981.2, the City hereby designates the County as the entity assigned and authorized to fulfill the City’s regulatory responsibilities under the Edible Food Recovery Program as described in this MOU.
B. The City may limit or revoke the designation at any time upon thirty (30) days’ written notice.
2. Responsibilities of the City
A. The City will develop a method to accept written complaints, including anonymous complaints, regarding an entity that may be potentially non-compliant with the Edible Food Recovery Program and forward those to the County.
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Packet Pg. 182 Attachment: MOU Edible Food Recovery Program (4488 : San Joaquin County - MOU) B. The City shall be responsible for all investigation and enforcement of Ripon Municipal Code Chapter 8.12 as it pertains to the Edible Food Recovery Program.
3. Responsibilities of the County
A. The County will perform the following regulatory responsibilities pursuant to the City’s Edible Food Recovery Program:
i. Inspect all premises and review records of Tier One and Tier Two Commercial Edible Food Generators, as well as all Food Recovery Organizations and Food Recovery Services, as those terms are defined in Section 8.12.010 of the Ripon Municipal Code. Inspections shall begin as of the Effective Date of this MOU. ii. As necessary, the County shall carry out the inspection responsibilities of the City pursuant to Sections 8.12.232, 8.12.234 and 8.12.253.
iii. The County shall provide the City with any and all edible food recovery on-site inspection reports within two (2) business days from the date of inspection.
B. The County has only been designated to provide services as described in this MOU, and shall not perform other responsibilities identified in the Edible Food Recovery Program.
4. Compensation
A. The benefit of this MOU to both the City and the County is that this approach will create a joint uniform, standardized, and coordinated system for inspection and enforcement of the Edible Food Recovery Program, where County will complete inspections and City handle enforcement.
B. Further, this MOU will significantly reduce the overhead costs to the City and the County by leveraging economies of scale.
C. The County may by resolution directly charge each individual Tier One and Tier Two Commercial Edible Food Generator a reasonable fee to recoup its costs in implementing inspection and recordkeeping provisions of the Edible Food Recovery Program.
5. Relationship of Parties
It is expressly understood that this is an agreement between two independent entities, the County and the City, and that no individual agency, employee, partnership, joint venture, or other relationship is established by this MOU. The intent of the parties is to create an independent collaborative relationship.
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Packet Pg. 183 Attachment: MOU Edible Food Recovery Program (4488 : San Joaquin County - MOU)
6. Indemnification
A. Both the County and the City of Ripon (each an “Indemnified Party”) agree to indemnify, hold harmless and defend the other Indemnified Party, its directors, officers, employees, affiliates, contractors, and partners, against any and all liabilities, suits, judgements, settlements, obligations, fines, damages, penalties, claims, costs, charges and expenses, including, without limitation, all reasonable legal fees and disbursements, which may be imposed upon or incurred by or asserted against any Indemnified Party by reason of or resulting from any one or more resulting from this MOU, brought for, or on account of, any of the following:
i. Injuries to or death of any person, including employees, officers, or agents of the County.
ii. Damage to any property.
B. The duty of the Indemnified Party to indemnify and defend under this Section shall not apply to injuries or damage for which the Indemnified Party has been found to be liable by reason of its own negligence or willful misconduct.
C. The Duty of the Indemnified Party to indemnify and defend as set forth by this Section shall include the duty to defend as set forth in Section 2778 of the California Civil Code.
D. Each Indemnified Party agrees to provide the other with prompt notice of any claim and give control of its defense and settlement to the Indemnified Party. Each Indemnified Party shall also cooperate in all reasonable respects with the Indemnified Party, its insurance company, and its legal counsel in its defense of such claim. The obligation to defend and indemnify pursuant to this section shall not cover any claim in which there is a failure to give the Indemnified Party prompt notice, but only to the extent that such lack of notice prejudices the defense of the claim.
E. The obligations imposed by this section shall survive termination or expiration of the MOU.
7. Entire Agreement
This MOU constitutes the sole MOU of the parties hereto and correctly states the rights, duties, and understanding of each party as of the Effective Date.
8. Modifications
Any modifications to this MOU shall be in writing and will become effective when signed by both parties.
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Packet Pg. 184 Attachment: MOU Edible Food Recovery Program (4488 : San Joaquin County - MOU)
9. Records
The County shall maintain and preserve all records relating to this MOU in its possession and those of any third party for a period of five (5) years from the termination of this MOU.
10. Notices
Any written notice, request, demand, or other communication regarding this MOU shall be deemed to be properly given when deposited with the United States Postal Service, postage prepaid, or when transmitted by email communication, addressed:
In the case of the County, to:
Muniappa Naidu, Assistant Director
County of San Joaquin Environmental Health Department
1868 E Hazelton Ave.
Stockton, CA 95205
Email: [email protected]
In the case of the City, to:
Kevin Werner, City Manager
City of Ripon
259 N Wilma Ave.
Ripon, CA 95366
Email: [email protected]
11. Term and Termination
Subject to compliance with the terms and conditions of the MOU, the term of this MOU shall commence on the Effective Date and shall automatically be renewed from year to year on the same terms and conditions. This MOU may be terminated without cause by either party’s authorized representative at any time upon thirty (30) days’ written notice to the other party.
12. Authority
The parties warrant that the signatories to this MOU have the authority to bind their respective entities.
13. Effective Date
The effective date of this MOU will be the date the last party signs (the “Effective Date.”) a
Packet Pg. 185 Attachment: MOU Edible Food Recovery Program (4488 : San Joaquin County - MOU) IN WITNESS WHEREOF, the parties hereto, by their duly authorized representatives, have signed below.
COUNTY OF SAN JOAQUIN CITY OF RIPON
By:___________________ Date:_________ By:___________________ Date:________ Jasjit Kang Daniel de Graaf
Director Mayor
Approved to Form: Approved to Form:
______________________ ___________________________________ Zayante (Zoey) P. Merrill Tom Terpstra
Deputy County Counsel City Attorney
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Packet Pg. 186 Attachment: MOU Edible Food Recovery Program (4488 : San Joaquin County - MOU) City Council
259 N. Wilma Avenue
Ripon, CA 95366
MEMO
To: Honorable City Council
From: Lisa Roos, City Clerk & Finance Director
Date: 12/10/2024
Subject: Annual AB1600 Report - PFFP Capital Funds
RECOMMENDED ACTION:
Staff recommends the Ripon City Council adopt the AB1600 Development Impact Fee Annual Report for fiscal year 2023-24 and the Five-Year Findings Report covering fiscal years 2019-20 through 2023-24 that has been prepared in accordance with the provisions of the California Government Code.
BACKGROUND:
The City utilizes a number of funds to track revenue and expenses used to conduct the business of the various City departments. These funds are classified by three categories - “Operating Funds”, “Capital Funds”, and “Restricted Funds”. Attached is a figure showing each of these fund categories along with the breakdown of the different funds within each of these categories.
The Capital Fund category includes three sub-categories, as described below:
General Capital Funds – At the City Council’s discretion, funds are transferred from the General Fund to be used for capital projects/purchases or to reserves. Enterprise Capital Funds – By resolution, revenue from the designated operating fund (e.g., Water Operating Fund) are transferred to the designated enterprise capital fund (e.g., Water) for equipment and infrastructure replacement. PFFP Capital Funds – The various Public Facilities Financing Plan (PFFP) Capital Funds track revenue and expenses for the different designated fund categories. The revenue is from development and restricted to fund infrastructure needed to support growth.
By law, we are required to report upon our AB1600 Development Impact Fees, which are also referred to as PFFP Capital Fees. There is both an annual requirement and a five-year findings reporting requirement. The attached AB1600 Development Impact Fees Annual Report and
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Five-Year Findings Report (“Report”) has been prepared in accordance with the requirements of California Government Code Section 66000.
DISCUSSION/ANALYSIS:
The Fund Balances Summary as of June 30, 2024 has been attached for your reference along with the AB1600 Development Impact Fees Annual Report and Five-Year Findings Report for the Fiscal Year Ending June 30, 2024.
There are certain PFFP capital funds with negative balances. This is mostly related to advancing construction of the City Hall and Library buildings to the size necessary to accommodate the buildout of the General Plan before new growth has fully funded these projects. These negative balances continue to be tracked and these accounts are charged interest that is, in turn, applied to the capital accounts with positive balances.
This report also contains a Five-Year Finding Report, which lists the fees that we have been held longer than five years and what the plan for those fees is.
Due to the current unique time in the economy, the City’s investment income is higher than usual, which means that the funds with negative balances are charged a higher interest. We do not expect this to continue, but this may extend the time estimated to eliminate these deficits.
In early 2021, Goodwin Consulting evaluated the funds with negative balances (City Hall, Police, Library and Refuse) to determine if an adjustment was necessary to the AB1600 fee to ensure the City is collecting sufficient revenue from future development. No increases were proposed at that time. Goodwin’s analysis noted that based upon a residential growth rate of
1.5%, which is a long-term average, the City Hall and Police Funds deficits would be eliminated in 2047, Library Fund in 2032 and Refuse Fund in the next five years. The City Plans to do a PFFP program update in 2025 as required by law. We will re-evaluate fees of negative funds to ensure sufficient fees are collected through future development.
FISCAL IMPACT:
None.
Attachments:
1. Budget Category Reporting Summary
2. Fund Balances 2024.06.30
3. 23-24 PFFP Report
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Budget Category Reporting Summary 2.A.a
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Attachment: Budget Category Reporting Summary (4459 : Annual AB1600 Report - PFFP Capital Funds) 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
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Packet Pg. 190 Attachment: Fund Balances 2024.06.30 (4459 : Annual AB1600 Report - PFFP Capital Funds)
CITY OF RIPON
FIVE-YEAR FINDINGS REPORT
July 1, 2023 - June 30, 2024
DEVELOPMENT IMPACT FEE
ANNUAL REPORT &
AB1600:
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Packet Pg. 191 Attachment: 23-24 PFFP Report (4459 : Annual AB1600 Report - PFFP Capital Funds) Page
Summary 1-3
Attachment 1: AB1600: DEVELOPMENT IMPACT FEE ANNUAL REPORT 4-14 Corporation Yard Fee 4-5
Library Fee 6
Parks Fee 7
Police Fee 8
City Hall Fee 9
Refuse Fee 10
Storm Drain Fee 11
Transportation Fee 12
Wastewater Fee 13
Water Fee 14
Attachment 2: AB1600: DEVELOPMENT IMPACT FEE FIVE-YEAR FINDINGS REPORT 15-17
TABLE OF CONTENTS
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Packet Pg. 192 Attachment: 23-24 PFFP Report (4459 : Annual AB1600 Report - PFFP Capital Funds)