City Council
259 N. Wilma Avenue
Ripon, CA 95366
MEMO
To: Honorable City Council
From: Lisa Roos, City Clerk & Finance Director
Date: 01/13/2026
Subject: TDA Audit FYE 6/30/2025
RECOMMENDED ACTION:
This resolution accepts the City of Ripon Transportation Development Act Fund, the Measure K Fund and the Transit Enterprise Fund Audit Report for the fiscal year ended June 30, 2025, prepared by Lance, Soll & Lunghard, LLP (LSL, CPAs).
BACKGROUND:
This audit is required by San Joaquin Council of Governments (SJCOG) because the City of Ripon receives Transportation Development Act, Measure K and Transit funds. LSL, CPAs does an audit of all funds for SJCOG and audits each city that rolls up into SJCOG’s consolidated audit.
DISCUSSION/ANALYSIS:
The audit of the City of Ripon Transportation Development Act Fund, the Measure K Fund and the Transit Enterprise Fund for the fiscal year ended June 30, 2025 has been completed by LSL, CPAs. As noted in the audit letter to the City Council, there were no difficulties encountered between the auditors and staff, and no disagreements between management and the auditors.
However, there was a significant audit finding related to internal controls referenced in the letter and on page 21 of the audit that the City was able to correct in 2025. The City of Ripon financials are based on a cash basis accounting methodology, where revenues and expenses are recorded when cash is received or paid. The TDA audit requires the accounting to be done using an accrual methodology. In order to satisfy this requirement, City staff manually does the accruals. During the audit period, an expenditure of $7,735 and a revenue of $47,604 were not properly booked.
FISCAL IMPACT:
None. This audit was funded by SJCOG.
Attachments:
1. 2025.06.30 SJCOG City of Ripon TDA Audit Communication Letter
2. 2025.06.30 SJCOG City of Ripon TDA Audit
RESOLUTION NO. 26-1
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
RIPON ACCEPTING THE CITY OF RIPON
TRANSPORTATION DEVELOPMENT ACT FUND, THE
MEASURE K FUND, AND THE TRANSIT ENTERPRISE
FUND AUDIT REPORT FOR THE FISCAL YEAR ENDED
JUNE 30, 2025
WHEREAS, the City of Ripon Transportation Development Act Fund, the Measure K Fund, and the Transit Enterprise Fund Audit Report for the year ended June 30, 2025 has now been completed and filed with the City of Ripon; and
WHEREAS, Lance, Soll and Lunghard, LLP, Certified Public Accountants, conducted the audit in accordance with generally accepted auditing standards and Government Auditing standards; and WHEREAS, the City of Ripon complied with respect to items tested.
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Ripon accepts the City of Ripon Transportation Development Act Fund, the Measure K Fund, and the Transit Enterprise Fund Audit Report for the year ended June 30, 2025.
PASSED AND ADOPTED at a regular meeting of the City Council of the City of Ripon this 13th day of January, 2026, by the following vote:
RESULT: ADOPTED AS AMENDED BY CONSENT VOTE [UNANIMOUS]
MOVER: Daniel de Graaf, Council Member
SECONDER:Michael Restuccia, Council Member
AYES: Barton, Uecker, Restuccia, Zuber, de Graaf
THE CITY OF RIPON,
A Municipal Corporation
By ________________________________
GARY BARTON, Mayor
ATTEST:
By: ___________________________
LISA ROOS, City Clerk