City Council
259 N. Wilma Avenue
Ripon, CA 95366
MEMO
To: Honorable City Council
From: Lisa Roos, City Clerk & Finance Director
Date: 08/12/2025
Subject: Street & Road Funds transfers
RECOMMENDED ACTION:
Approve this resolution for the fiscal year 2024-2025 transfer of certain restricted municipal funds for street and road maintenance and repairs.
BACKGROUND:
The City receives street and road operating revenue from various sources (e.g., Highway User Tax, Senate Bill 1, Measure K Renewal, Local Transportation Fund, etc.) that is used to maintain the City’s streets and roads. The revenue is tracked in separate funds by the source of the revenue.
During the year, all street and road operating expenditures are tracked through a single fund, the Street & Roads Operating Fund.
In addition to the normal operating revenue and expenditures, the City receives grants, interest, and other reimbursements that are also tracked as part of the City’s Street & Roads Operating Fund.
At the end of the fiscal year, staff analyzes the Street & Roads Operating Fund activity and transfers dollars from the individual revenue funds to the Street & Roads Operating Fund to cover the annual net expenditures (after grants, interest, and other reimbursements are accounted for).
At the March 2023 Strategic Planning meeting, the City Council established a policy to transfer 50% of the net of the annual street and road operating income and day-to-day expenses (not including grants, reserve transfers, or capital projects) to the Street & Road Reconstruction Fund for future road reconstruction projects.
DISCUSSION/ANALYSIS:
Table 1 summarizes the fiscal year 2024-2025 cash flow, recommended transfers, and ending balances for the Street and Road funds.
Table 1
FY 2024-25
Fund Beginning
Balance
Operating
Income
Operating
Expenses
Capital
Expense
Balance
Prior to
Transfer
Transfers Ending
Balance
Street & Roads Operating $ 0 $227,191 ($707,949) ($1,909,091) ($2,389,849) $2,389,849 $ 0 COG/LTF $48,561 $329,206 $0 $0 $377,767 ($333,493) $44,274 Measure K $3,550,736 $490,741 $0 $0 $4,041,477 $0 $4,041,477 Senate Bill 1 Tax $951,177 $469,374 $0 $0 $1,420,551 ($1,420,551) $ 0 Highway User Taxes1
$797,917 $487,153 $0 $0 $1,285,070 ($1,241,798) $43,272 Street & Road Reserve $2,968,313 $863,207 $0 $0 $3,831,520 $3,831,520 Street & Road
Reconstruction Fund $1,705,171 $47,000 $0 ($391,561) $1,360,610 $534,262 $1,894,872 TOTALS $10,021,875 $2,913,872 ($707,949) ($2,300,652) $9,927,146 ($71,729)2 $9,855,415
1. Summary of five Highway User Tax sources.
2. Net transfer includes $71,731 transferred to Landscape Maintenance Districts to cover deficits. See table 3 below for details.
For fiscal year 2024-2025, there is recommended a total of $2,924,111 to be transferred from certain street and road revenue sources to the Street & Roads Operating Fund ($2,389,849) to cover the fiscal year 2024-2025 expenditures, including the Landscape Maintenance District expenditures, and the Street & Road Reconstruction Fund ($534,262) operational transfer according to City Council policy, as shown in the above table.
Table 2 summarizes the Fiscal Year 2024-2025 operating expenses of $707,949 and capital expenses of $1,909,091 that were applied against the Street & Roads Operating Fund.
Table 2
FY 2024-2025 FY 2023-2024 Description
Operational Expenses
Public Works – Street &
Roads Maintenance
$357,916 $254,146 Pothole repair, replace signs, striping, crack sealing (see attached map).
Public Works –
Landscape Maintenance
$310,104 $353,624 Maintain landscaping in areas not
included in Landscape Districts.
Administration $26,775 $25,728 Prepare necessary claims and audits Engineering $13,154 $4,741 Prepare engineering reports, studies, and grant applications.
Total Operational Expenses $707,949 $638,239
Capital Expenses
Sidewalk Repair $16,873 In FY 24/25, we started tracking sidewalk repair expenditures
Capital Projects1 $1,892,218 $395,166
Total Capital Expenses $1,909,091 $395,166
1. Capital Projects for Fiscal Year 2024-2025 include Lower Stanislaus River Multi-Use Trail ($822) and South of Main Project ($1,891,396). Capital Projects for Fiscal Year 2023-2024 include Stockton Avenue Rehab Phase 2 ($259,032); Lower Stanislaus River Multi-Use Trail ($14,598); design of South of Main Project ($28,753); Utility Maintenance Asphalt Project ($5,424) and Roadway Striping ($87,358).
The $391,561 of capital expenses that was applied against the Street & Road Reconstruction Fund was the reconstruction of Third Street.
Street & Road Operating Fund to Landscape Maintenance and Lighting Districts with deficits At the Strategic Planning meeting in April 2025, the policy for transferring funds from the General Fund to the Landscape Maintenance Districts was changed for the transfer to come from the Street & Road restricted revenue sources. The policy is if the district has an annual operating deficit and no balance to offset that operating deficit, a transfer from the Street & Road Operating Fund is made.
Table 3
FY 2024-25
Fund Beginning
Balance Income Expenses
Balance
Prior to
Transfer
Transfers Ending
Balance
Dutch Meadows $ 0 $4,540 ($18,228) ($13,688) $13,688 $ 0 Country Woods $ 0 $7,809 ($18,084) ($10,275) $10,275 $ 0 Farmland Estates $ 0 $3,350 ($8,771) ($5,421) $5,421 $ 0 Jacob’s Landing $20,356 $5,700 ($6,712) $19,344 $19,344 Carolina’s $28,700 $14,500 ($14,443) $28,757 $28,757
Boesch/Kingery $7,195 $6,061 ($14,069) ($ 813) $813 $ 0 Main Street $ 0 $10,344 ($50,862) ($40,518) $40,518 $ 0 Cornerstone I $84,265 $14,079 ($13,574) $84,770 $84,770 The Vineyards $162,064 $64,938 ($43,140) $183,862 $183,862 Alexandra Place $ 0 $5,553 ($6,569) ($1,016) $1,016 $ 0 Lighting District $86,596 $338,970 ($295,715) $129,851 $129,851 TOTALS $71,731
Attachments:
1. Street & Road Maintenance FY 2024-25
RESOLUTION NO. 25-27
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
RIPON AUTHORIZING THE TRANSFER OF CERTAIN
MUNICIPAL FUNDS FOR STREET MAINTENANCE AND
REPAIRS
WHEREAS, it is necessary that the balance of certain funds as hereinafter indicated, be adjusted and certain transfers made in order to properly reflect the correct balance of said funds for the period from July 1, 2024 through June 30, 2025; and WHEREAS, the City Council is desirous of setting aside 50% of each fiscal year’s surplus of Street and Roads’ long term operating revenue less operating expenditures for Street and Road reconstruction projects.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Ripon that the following transfer of City funds be and the same is, hereby authorized and approved by the City Council of the City of Ripon as hereinafter specifically set forth:
1. The sum of $1,420,550.51 of SB1 Street and Road Tax funds is ordered transferred to the Street & Roads Operating Fund for expenditures incurred from July 1, 2024 through June 30, 2025, for SB1 Projects.
2. The sum of $157,026.16 of Highway User Tax Section 2103 funds is ordered transferred to the Street & Roads Operating Fund for expenditures incurred from July 1, 2024 through June 30, 2025, for street maintenance.
3. The sum of $102,032.83 of Highway User Tax Section 2105 funds is ordered transferred to the Street & Roads Operating Fund for expenditures incurred from July 1, 2024 through June 30, 2025, for street maintenance.
4. The sum of $70,280.62 of Highway User Tax Section 2106 funds is ordered transferred to the Street & Roads Operating Fund for expenditures incurred from July 1, 2024 through June 30, 2025, for street maintenance.
5. The sum of $908,348.13 of Highway User Tax Section 2107 funds is ordered transferred to the Street & Roads Operating Fund for expenditures incurred from July 1, 2024 through June 30, 2025, for street maintenance.
6. The sum of $4,110.25 of Highway User Tax Section 2107.5 funds is ordered transferred to the Street & Roads Operating Fund for expenditures incurred from July 1, 2024 through June 30, 2025, for street maintenance.
7. The sum of $333,493.47 of COG/LTF funds is ordered transferred to the Street & Roads Operating Fund for expenditures incurred from July 1, 2024 through June 30, 2025, for street maintenance.
8. The sum of $534,262.22 Street & Roads Operating funds is ordered transferred to the Street & Roads Reconstruction Fund for future street and road reconstruction projects.
9. The transfer of $13,688.38 from the Street & Roads Fund of the City of Ripon to the Dutch Meadows Landscaping Assessment District Fund for the deficit balance of this Fund.
10. The transfer of $10,274.94 from the Street & Roads Fund of the City of Ripon to the Country Woods Landscaping Assessment District Fund for the deficit balance of the Fund.
11. The transfer of $5,420.64 from the Street & Roads Fund of the City of Ripon to the Farmland Estates Landscaping Assessment District Fund for the deficit balance of this Fund.
12. The transfer of $812.83 from the Street & Roads Fund of the City of Ripon to the Boesch/Kingery Landscaping Assessment District Fund for the deficit balance of this Fund.
13. The transfer of $40,517.71 from the Street & Roads Fund of the City of Ripon to the Main Street Landscaping Assessment District Fund for the deficit balance of this Fund.
14. The transfer of $1,016.40 from the Street & Roads Fund of the City of Ripon to the Alexandra Landscaping Assessment District Fund for the deficit balance of this Fund.
PASSED AND ADOPTED at a regular meeting of the City Council of the City of Ripon this 12th day of August, 2025, by the following vote:
RESULT: ADOPTED BY CONSENT VOTE [UNANIMOUS]
MOVER: Leo Zuber, Council Member
SECONDER:Michael Restuccia, 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