Agenda packet — Rocklin City Council, February 24, 2026 (part 2 of 4)

133

City of Rocklin
Retiree Health Benefits
Schedule of Contributions for Other Postemployment Benefits Fiscal Year Ended
2018 2019 2020 2021 2022 2023 2024 2025
Actuarially determined contribution (ADC) 3,621,000$ 3,026,000$ 3,010,383$ 2,099,000$ 2,149,878$ 2,269,000$ 1,897,543$ 2,091,466$ Less: actual contribution in relation to ADC (2,122,778) (6,431,202) (9,666,208) (4,913,942) (2,167,712) (2,486,026) (2,474,828) (2,451,068) Contribution deficiency (excess) 1,498,222$ (3,405,202)$ (6,655,825)$ (2,814,942)$ (17,835)$ (217,026)$ (577,285)$ (359,602)$ Covered employee payroll 21,465,000$ 25,692,000$ 24,916,556$ 25,979,504$ 26,758,889$ 26,674,230$ 25,461,995$ 30,165,183$ Contrib. as a % of covered employee payroll 9.89% 25.03% 38.79% 18.91% 8.10% 9.32% 9.72% 8.13% Notes to Schedule:

Assumptions and Methods
Valuation Date: June 30, 2024
Measurement Date: June 30, 2024
Actuarial Cost Method: Entry-Age Normal, Level % of pay Amortization Period: 10 years
Asset Valuation Method:

Actuarial Assumptions:

Discount Rate
Inflation
Salary Increases
Healthcare Trend Rate
Investment Rate of Return
Mortality
Retirement
Other Notes
Changes in benefit terms: change of Miscellaneous Monthly City Cap from $1,093 to $1,200 in FY18.

The following change was made in FY24:
1) The discount rate was increased .25%
Contributions were not based on a measure of pay.

GASB 75 requires a schedule of contributions for the last ten fiscal years, or for as many years as are available if less than ten years are available. GASB 75 was adopted as of June 30, 2018.

Changes of assumptions: mortality improvement scale was updated to Scale MP-2018; Medical Plan at Retirement; Dependent Participation in FY18. Mortality improvement scale was updated to Scale MP-2019 in FY19. Mortality improvement scale was updated to Scale MP-2021 in FY23.

Actuarially determined contribution rates are calculated as of June 30, one year prior to the end of the fiscal year in which contributions are reported.

6.25%, Net of OPEB plan investment expenses, including inflation CalPERS 2021 Experience Study
Actives and Retirees currently covered: 100%
Actives currently waived: 80%
Retirees currently Waived: 10% elect at 65
Unrepresented & Hourly: 60%

2.50%

2.75%
Non-Medicare - 8.6% for 2025, decreasing to an ultimate rate of 3.9% in 2076 Medicare - 6.3% for 2025, decreasing to an ultimate rate of 3.9% in 2076 Investment gains and losses spread over 5-
year rolling period

6.50%
June 30, 2025

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City of Rocklin
Retiree Health Benefits
Schedule of Changes in Net OPEB Liability

Fiscal Year Ended 2018 2019 2020 2021 2022 2023 2024 2025 Total OPEB liab
ility
Service cost 1,097,000$ 1,130,000$ 1,317,810$ 1,256,156$ 1,347,227$ 1,318,411$ 1,354,667$ 1,391,920$ Interest 2,054,000 2,162,000 2,362,150 2,434,371 2,561,898 2,602,649 2,674,222 2,605,874 Changes of benefit terms - 713,000 - - - - - - Differences expected and actual experience - (458,000) (602,200) 1,053,296 - (3,709,136) - 6,354,373 Changes of assumptions - 909,000 (84,459) (610,672) - 117,734 - (2,365,558) Benefit payments (1,550,000) (1,617,000) (1,748,000) (1,975,408) (1,264,905) (2,162,422) (2,062,828) (2,474,828) Actuarial adjustments - - - - - 806,924 - - Net change in Total OPEB Liability 1,601,000 2,839,000 1,245,301 2,157,743 2,644,220 (1,025,840) 1,966,061 5,511,781 Total OPEB Liability - beginning 30,111,000 31,712,000 34,551,000 35,796,301 37,954,044 40,598,264 39,572,424 41,538,485 Total OPEB Liability - ending 31,712,000$ 34,551,000$ 35,796,301$ 37,954,044$ 40,598,264$ 39,572,424$ 41,538,485$ 47,050,266$ Plan fiduciary net position
Employer contributions 4,704,600$ 2,122,778$ 8,183,202$ 9,666,208$ 4,039,433$ 2,167,712$ 2,287,229$ 2,474,828$ Net investment income 836,000 983,000 933,060 508,197 8,266,821 (5,403,647) 2,263,435 4,111,479 Benefit payments (1,550,000) (1,617,000) (1,748,000) (1,975,408) (1,264,905) (2,162,422) (2,061,828) (2,474,828) Other - - - - - 4,535 - 5,955 Administrative expense (4,000) (23,000) (7,159) (16,353) (16,958) (15,516) (30,262) (12,198) Net change in plan fiduciary net position 3,986,600 1,465,778 7,361,103 8,182,644 11,024,391 (5,409,338) 2, 458,574 4,105,236 Plan fiduciary net position - beginning 8,343,400 12,330,000 13,795,778 21,156,881 29,339,525 40,363,916 34,954,578 37,413,152 Plan fiduciary net position - ending 12,330,000$ 13,795,778$ 21,156,881$ 29,339,525$ 40,363,916$ 34,954,578$ 37,413,152$ 41,518,388$ Net OPEB liability (asset) 19,382,000$ 20,755,222 14,639,420 8,614,519 234,348 4,617,846 4,125,333 5,531,878 Plan fiduciary net position as a % of the
total OPEB liability 38.88% 39.93% 59.10% 77.30% 99.42% 88.33% 90.07% 88.24% Covered Employee Payroll 21,865,000$ 21,465,000$ 25,692, 000$ 24,916,556$ 25,979,504$ 25,960,321$ 25,753,766$ 25,461,995$ Net OPEB liability as a
percentage of covered employee payroll 88.64% 96.69% 56.98% 34.57% 0.90% 17.79% 16.02% 21.73% Total OPEB liability as a
percentage of covered employee payroll 145.04% 160.96% 139.33% 152.32% 156.27% 152.43% 161.29% 184.79% Other Notes
Changes in benefit terms: change of Miscellaneous Monthly City Cap from $1,093 to $1,200 in FY18.

The following change was made in FY24:
1) The discount rate was increased .25%
Contributions were not based on a measure of pay.

Contributions were not based on a measure of pay.

GASB 75 requires a schedule of contributions for the last ten fiscal years, or for as many years as are available if less than ten years are available. GASB 75 was adopted as of June 30, 2018.

Actuarially determined contribution rates are calculated as of June 30, one year prior to the end of the fiscal year in which contributions are reported.

June 30, 2025
Actuarially determined contribution rates are calculated as of June 30, two years prior to the end of the fiscal year in which contributions are reported.

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SUPPLEMENTARY INFORMATION

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137
City of Rocklin
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2025
(With Comparative Totals for June 30, 2024)
Total Total
Special Capital Total Debt
Revenue Projects Permanent Service
Funds Funds Funds Funds 2025 2024
ASSETS
Cash and investments 20,996,634$ 15,315,568 $ - $ 7,752$ 36,319,954$ 30,749,641$ Restricted cash and investments 158,552 - 509,412 589,632 1,257,596 1,764,583 Receivables:

Taxes 773,997 - - - 773,997 738,485 Intergovernmental 920,616 - - - 920,616 373,868 Other receivables 102,366 - - - 102,366 150,219 Loans receivable 318,986 - - - 318,986 318,986 Total assets 23,271,151$ 15,315,568$ 509,412$ 597,384$ 39,693,515$ 34,095,782$

LIABILITIES, FUND BALANCES AND

DEFERRED INFLOWS OF RESOURCES
Liabilities:

Accounts payable and
accrued liabilities 1,155,936$ 539,868 $ - $ - $ 1,695,804$ 1,810,027$ Due to other funds 614,610 - - - 614,610 374,932 Unearned revenues 629,564 - - - 629,564 542,008 Total liabilities 2,400,110 539,868 - - 2,939,978 2,726,967

DEFERRED INFLOWS OF RESOURCES
Unavailable revenu
e 810,497 - - - 810,497 170,959 Fund Balances:

Nonspendable:

Endowments - - 491,455 - 491,455 491,455 Restricted 20,871,043 - 17,957 597,384 21,486,384 17,705,222 Committed - 14,775,700 - - 14,775,700 13,172,136 Unassigned (Deficit) (810,499) - - - (810,499) (170,957) Total fund balances 20,060,544 14,775,700 509,412 597,384 35,943,040 31,197,856 Total liabilities, fund balances and
deferred inflows of resources 23,271,151$ 15,315,568$ 509,412$ 597,384$ 39,693,515$ 34,095,782$ Total Nonmajor
Governmental Funds

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138
City of Rocklin
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Nonmajor Governmental Funds
For the Year Ended June 30, 2025
(With Comparative Totals for June 30, 2024)
Total Total
Special Capital Total Debt
Revenue Projects Permanen t Service
Funds Funds Funds Funds 2025 2024

REVENUES
Taxes and assessments 17,946,556$ 1,433,773$ - $ - $ 19,380,329$ 18,351,283$ License and permits 13,637 62,211 - - 75,848 54,517 Fines and forfeitures 26,890 - - - 26,890 86,155 Intergovernmental 1,127,447 - - - 1,127,447 1,732,462 Charges for services - 2,150,800 - - 2,150,800 1,229,102 Use of money and property 513,843 546,112 20,708 18,071 1,098,734 765,067 Contributions and donations - 1,134,480 - - 1,134,480 792,565 Other revenues 173,077 - - - 173,077 170,143 Total Revenues 19,801,450 5,327,376 20,708 18,071 25,167,605 23,181,294

EXPENDITURES
Current:

General governmen
t 290,870 31,780 - 2,607 325,257 270,451 Public safety 215,403 12,355 - - 227,758 294,846 Public works 6,911,216 76,134 - - 6,987,350 6,361,734 Parks and recreation 2,392,875 28,461 - - 2,421,336 2,663,316 Community development 149,447 25,000 - - 174,447 237,455 Capital outlay 1,171,243 2,957,407 - - 4,128,650 1,526,313 Debt service:

Principal - - - 823,181 823,181 1,314,557 Interest, fiscal charges and fees - 31,950 - 231,527 263,477 297,245 Total Expenditures 11,131,054 3,163,087 - 1,057,315 15,351,456 12,965,917 Excess (Deficiency) of
Revenues over Expenditures 8,670,396 2,164,289 20,708 (1,039,244) 9,816,149 10,215,377

OTHER FINANCING SOURCES (USES)
Transfers in 125,621 - - 531,432 657,053 1,048,839 Transfers out (5,146,596) (560,725) (20,697) - (5,728,018) (5,356,125) Total Other Financing
Sources (Uses) (5,020,975) (560,725) (20,697) 531,432 (5,070,965) (4,307,286) Net Change in Fund Balances 3,649,421 1,603,564 11 (507,812) 4,745,184 5,908,091 Fund Balances Beginning 16,411,123 13,172,136 509,401 1,105,196 31,197,856 25,289,765 Fund Balances Ending 20,060,544 $ 14,775,700 $ 509,412$ 597,384 $ 35,943,040$ 31,197,856 $ Total Nonmajor
Governmental Funds

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Fund Title Fund Description
Gas Tax Accounts for funds received and expended for construction and street maintenance purposes as defined in Sections 2105, 2106, 2107, and 2107.5 of the California Streets and Highways Code.

SB1 Road Maintenance and Rehab. Act Accounts for funds received and expended for City road maintenance projects in accordance with Senate Bill 1, Chapter 5, Statutes of 2017.

Bicycle and Pedestrian Facilities Accounts for grants received for bicycle and pedestrian facility purposes.

Recreation Facilities Contributions Accounts for revenues received for recreation facilities construction and improvements.

Lighting Maintenance District No. 1 Accounts for funds received to maintain and operate the respective lighting district.

Landscaping and Lighting Maintenance District No. 2 Accounts for funds received to maintain and operate the respective landscaping and lighting district.

Park Development and Maintenance Tax Fund Enacted in 1998, and reenacted in 2009, to provide development, installation, servicing, maintenance, repair and operation of parks in the City of Rocklin.

Community Facilities District No. 1 Accounts for revenues to be used for respective community facilities district's operations for fire protection services.

Community Facilities District No. 5 Accounts for revenues to be used for respective community facilities district’s operations and maintenance.

Community Facilities District No. 6 Accounts for revenues to be used for respective community facilities district’s operations and maintenance.

Housing Rehabilitation Accounts for funds received for the City’s housing rehabilitation programs.

Asset Forfeiture Accounts for funds received on forfeited assets to be used for Police services.

Traffic Safety/PD Grants Accounts for funds received for traffic safety programs and police grants.

CASp Certification and Training Fund Assembly Bill 1379, effective January 1, 2018, increased the SB1186 fee charged to all business licenses to increase to $4 and required the fee to be deposited into its own fund. The City retains 90% for Certified Access Specialist program training, and remits 10% to the State.

CDBG HUD Entitlement Accounts for entitlement grants and expenditures from CDBG federal awards.

Grants and Other Reimbursables Accounts for grants and other reimbursable costs.

Supplemental Law Enforcement Grant Accounts for funds received to be used for public safety purposes.

Costco Settlement Funds are to be used in accordance with the Settlement Agreement between Costco, Town of Loomis, and City of Rocklin, dated October 2022.

OPIOID Settlement Funds are for opioid remediation as allowed by Section VI(B)(2) of the Opioid Settlement Agreement and amendments between California cities and counties with Janssen Pharmaceuticals and its parent company Johnson & Johnson, and its distributors, dated July 21, 2021.

NONMAJOR SPECIAL REVENUE FUNDS

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City of Rocklin
Combining Balance Sheet
Special Revenue Nonmajor Governmental Funds
June 30, 2025
(With Comparative Totals for June 30, 2024)
SB1
Road Bicycle and
Gas Maintenance Pedestrian
Tax & Rehab. Act Facilities
ASSETS
Cash and investments 2,427,979$ 3,908,458$ - $ Restricted cash and investments - - - Receivables:

Taxes 171,773 344,361 - Intergovernmental - - 376,248 Other receivables - - - Loans receivable - - - Total assets 2,599,752$ 4,252,819$ 376,248$

LIABILITIES, FUND BALANCES AND

DEFERRED INFLOWS OF RESOURCES
Liabilities:

Accounts payable and accrued liabilities 35,809$ -$ - $ Due to other funds - - 376,248 Unearned revenues - - - Total liabilities 35,809 - 376,248

DEFERRED INFLOWS OF RESOURCES
Unavailable revenue - - 376,248 Fund Balances:

Restricted 2,563,943 4,252,819 - Unassigned (Deficit) - - (376,248) Total fund balances 2,563,943 4,252,819 (376,248) Total liabilities, fund balances and
deferred inflows of resources 2,599,752$ 4,252,819$ 376,248$ Continued

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141
City of Rocklin
Combining Balance Sheet
Special Revenue Nonmajor Governmental Funds
June 30, 2025
(With Comparative Totals for June 30, 2024)
ASSETS
Cash and investments
Restricted cash and investments
Receivables:

Taxes
Intergovernmental
Other receivables
Loans receivable
Total assets

LIABILITIES, FUND BALANCES AND

DEFERRED INFLOWS OF RESOURCES
Liabilities:

Accounts payable and accrued liabilities
Due to other funds
Unearned revenues
Total liabilities

DEFERRED INFLOWS OF RESOURCES
Unavailable revenue
Fund Balances:

Restricted
Unassigned (Deficit)
Total fund balances
Total liabilities, fund balances and
deferred inflows of resources
Landscaping
Recreation Lightin g and Lighting
Facilities Maintenance Maintenance
Contributions District No. 1 District No. 2
2,353$ 18,959$ 1,407,779$ - - -
- 12,295 132,208 - - -
- - 1,340 - - -
2,353$ 31,254$ 1,541,327$ -$ 31,254$ 253,639$ - - -
- - 1,340 - 31,254 254,979 - - -
2,353 - 1,286,348 - - -
2,353 - 1,286,348 2,353$ 31,254$ 1,541,327$ Continued

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142
City of Rocklin
Combining Balance Sheet
Special Revenue Nonmajor Governmental Funds
June 30, 2025
(With Comparative Totals for June 30, 2024)
ASSETS
Cash and investments
Restricted cash and investments
Receivables:

Taxes
Intergovernmental
Other receivables
Loans receivable
Total assets

LIABILITIES, FUND BALANCES AND

DEFERRED INFLOWS OF RESOURCES
Liabilities:

Accounts payable and accrued liabilities
Due to other funds
Unearned revenues
Total liabilities

DEFERRED INFLOWS OF RESOURCES
Unavailable revenue
Fund Balances:

Restricted
Unassigned (Deficit)
Total fund balances
Total liabilities, fund balances and
deferred inflows of resources

Community Community
Facilities Facilities
District No. 1 District No. 5
-$ -$ 7,590,392$ - - -
32,382 24,684 53,453 - - -
- - -
- - -
32,382$ 24,684$ 7,643,845$ -$ -$ 460,513$ 32,382 24,684 -
- - -
32,382 24,684 460,513 - - -
- - 7,183,332 - - -
- - 7,183,332 32,382$ 24,684$ 7,643,845$ Continued
Park Development
and Maintenance
Tax Fund

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143
City of Rocklin
Combining Balance Sheet
Special Revenue Nonmajor Governmental Funds
June 30, 2025
(With Comparative Totals for June 30, 2024)
ASSETS
Cash and investments
Restricted cash and investments
Receivables:

Taxes
Intergovernmental
Other receivables
Loans receivable
Total assets

LIABILITIES, FUND BALANCES AND

DEFERRED INFLOWS OF RESOURCES
Liabilities:

Accounts payable and accrued liabilities
Due to other funds
Unearned revenues
Total liabilities

DEFERRED INFLOWS OF RESOURCES
Unavailable revenue
Fund Balances:

Restricted
Unassigned (Deficit)
Total fund balances
Total liabilities, fund balances and
deferred inflows of resources

Community
Facilities Housing Asset
District No. 6 Rehabilitation Forfeiture
461,012$ 368,865$ 599,279$
- 158,552 -
2,841 - -
- - -
- - 7,279 - 318,986 -
463,853$ 846,403$ 606,558$
42,556$ -$ 179,133$ - - -
- - -
42,556 - 179,133 - - -
421,297 846,403 427,425 - - -
421,297 846,403 427,425 463,853$ 846,403$ 606,558$
Continued

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144
City of Rocklin
Combining Balance Sheet
Special Revenue Nonmajor Governmental Funds
June 30, 2025
(With Comparative Totals for June 30, 2024)
ASSETS
Cash and investments
Restricted cash and investments
Receivables:

Taxes
Intergovernmental
Other receivables
Loans receivable
Total assets

LIABILITIES, FUND BALANCES AND

DEFERRED INFLOWS OF RESOURCES
Liabilities:

Accounts payable and accrued liabilities
Due to other funds
Unearned revenues
Total liabilities

DEFERRED INFLOWS OF RESOURCES
Unavailable revenue
Fund Balances:

Restricted
Unassigned (Deficit)
Total fund balances
Total liabilities, fund balances and
deferred inflows of resources
Traffic CDBG
Safety/PD HUD
Grants Entitlement
-$ 107,707$ -$
- - -
- - -
128,687 - 95,021 - - -
- - -
128,687$ 107,707$ 95,021$
1,336$ 99$ 37,966$ 124,241 - 57,055 3,112 - -
128,689 99 95,021 19,842 - -
- 107,608 -
(19,844) - -
(19,844) 107,608 -
128,687$ 107,707$ 95,021$
Continued
CASp Certification
and Training Fund

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145
City of Rocklin
Combining Balance Sheet
Special Revenue Nonmajor Governmental Funds
June 30, 2025
(With Comparative Totals for June 30, 2024)
ASSETS
Cash and investments
Restricted cash and investments
Receivables:

Taxes
Intergovernmental
Other receivables
Loans receivable
Total assets

LIABILITIES, FUND BALANCES AND

DEFERRED INFLOWS OF RESOURCES
Liabilities:

Accounts payable and accrued liabilities
Due to other funds
Unearned revenues
Total liabilities

DEFERRED INFLOWS OF RESOURCES
Unavailable revenue
Fund Balances:

Restricted
Unassigned (Deficit)
Total fund balances
Total liabilities, fund balances and
deferred inflows of resources
Grants &
Other Costco
Reimbursables Settlement
49,376$ 3,755,224$
- -
- -
320,660 -
93,747 -
- -
463,783$ 3,755,224$
113,631$ -$
- -
350,152 -
463,783 -
414,407 -
- 3,755,224
(414,407) -
(414,407) 3,755,224
463,783$ 3,755,224$
Continued

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146
City of Rocklin
Combining Balance Sheet
Special Revenue Nonmajor Governmental Funds
June 30, 2025
(With Comparative Totals for June 30, 2024)
ASSETS
Cash and investments
Restricted cash and investments
Receivables:

Taxes
Intergovernmental
Other receivables
Loans receivable
Total assets

LIABILITIES, FUND BALANCES AND

DEFERRED INFLOWS OF RESOURCES
Liabilities:

Accounts payable and accrued liabilities
Due to other funds
Unearned revenues
Total liabilities

DEFERRED INFLOWS OF RESOURCES
Unavailable revenue
Fund Balances:

Restricted
Unassigned (Deficit)
Total fund balances
Total liabilities, fund balances and
deferred inflows of resources

OPIOID
Settlement 2025 2024
299,251$ 20,996,634$ 17,464,797$ - 158,552 157,442 - 773,997 738,485 - 920,616 373,868 - 102,366 150,219 - 318,986 318,986 299,251$ 23,271,151$ 19,203,797$ -$ 1,155,936$ 1,704,775$ - 614,610 374,932 274,960 629,564 542,008 274,960 2,400,110 2,621,715 - 810,497 170,959 24,291 20,871,043 16,582,080 - (810,499) (170,957) 24,291 20,060,544 16,411,123 299,251$ 23,271,151$ 19,203,797$ Concluded
Total Special Revenue
Nonmajor Governmental Funds

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147
City of Rocklin
Statement of Revenues, Expenditures, and
Changes in Fund Balances
Special Revenue Nonmajor Governmental Funds
For the Year Ended June 30, 2025
(With Comparative Totals for June 30, 2024)
SB1
Road Bicycle and
Gas Maintenance Pedestrian
Tax & Rehab. Act Facilities

REVENUES
Taxes and assessments 2,016,424$ 1,954,145$ - $ Licenses and permits - - - Fines and forfeitures - - - Intergovernmental - - - Use of money and property 75,457 114,526 - Other revenues - - - Total Revenues 2,091,881 2,068,671 -

EXPENDITURES
Current:

General government 37,947 - - Public safety - - - Public works 887,980 - - Parks and recreation - - - Community development - - - Capital outlay 24,455 - 376,248 Total Expenditures 950,382 - 376,248 Excess (Deficiency) of Revenues over Expenditures 1,141,499 2,068,671 (376,248)

OTHER FINANCING SOURCES (USES)
Transfers in - 107,613 - Transfers out (184,197) - - Total Other Financing Sources (Uses) (184,197) 107,613 - Net Change in Fund Balances 957,302 2,176,284 (376,248) Fund Balances Beginning 1,606,641 2,076,535 - Fund Balances Ending 2,563,943$ 4,252,819$ (376,248)$ Continued

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148
City of Rocklin
Statement of Revenues, Expenditures, and
Changes in Fund Balances
Special Revenue Nonmajor Governmental Funds
For the Year Ended June 30, 2025
(With Comparative Totals for June 30, 2024)

REVENUES
Taxes and assessments
Licenses and permits
Fines and forfeitures
Intergovernmental
Use of money and property
Other revenues
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public works
Parks and recreation
Community development
Capital outlay
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances Beginning
Fund Balances Ending
Landscaping
Recreation Lightin g and Lighting
Facilities Maintenance Maintenance
Contributions District No. 1 District No. 2
-$ 251,512$ 2,745,229$ - - -
- - -
- - -
90 - 40,591 - - -
90 251,512 2,785,820 - 19,799 63,505 - - -
- 229,425 2,525,553 - - -
- - -
- - -
- 249,224 2,589,058 90 2,288 196,762 - - -
- (2,288) (420,809) - (2,288) (420,809) 90 - (224,047) 2,263 - 1,510,395 2,353$ -$ 1,286,348$ Continued

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149
City of Rocklin
Statement of Revenues, Expenditures, and
Changes in Fund Balances
Special Revenue Nonmajor Governmental Funds
For the Year Ended June 30, 2025
(With Comparative Totals for June 30, 2024)

REVENUES
Taxes and assessments
Licenses and permits
Fines and forfeitures
Intergovernmental
Use of money and property
Other revenues
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public works
Parks and recreation
Community development
Capital outlay
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances Beginning
Fund Balances Ending

Community Community
Facilities Facilities
District No. 1 District No. 5
662,350$ 2,459,709$ 7,485,120$ - - -
- - -
- - -
- - 229,479 - - -
662,350 2,459,709 7,714,599 - - 157,728 - 24,543 -
- - 2,938,853 6,631 - 2,386,244 - - 0
- - 3,800 6,631 24,543 5,486,625 655,719 2,435,166 2,227,974 - - 18,006 (655,719) (2,435,166) (920,745) (655,719) (2,435,166) (902,739) - - 1,325,235 - - 5,858,097 -$ -$ 7,183,332$ Continued
Park Development
and Maintenance
Tax Fund

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150
City of Rocklin
Statement of Revenues, Expenditures, and
Changes in Fund Balances
Special Revenue Nonmajor Governmental Funds
For the Year Ended June 30, 2025
(With Comparative Totals for June 30, 2024)

REVENUES
Taxes and assessments
Licenses and permits
Fines and forfeitures
Intergovernmental
Use of money and property
Other revenues
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public works
Parks and recreation
Community development
Capital outlay
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances Beginning
Fund Balances Ending

Community
Facilities Housing Asset
District No. 6 Rehabilitation Forfeiture
372,067$ -$ -$
- - -
- - 26,890 - - -
13,468 1,110 23,390 - - -
385,535 1,110 50,280 10,781 - -
- - 11,765 297,376 - -
- - -
- - -
- - 37,869 308,157 - 49,634 77,378 1,110 646
- - -
(49,073) - -
(49,073) - -
28,305 1,110 646
392,992 845,293 426,779 421,297$ 846,403$ 427,425$
Continued

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151
City of Rocklin
Statement of Revenues, Expenditures, and
Changes in Fund Balances
Special Revenue Nonmajor Governmental Funds
For the Year Ended June 30, 2025
(With Comparative Totals for June 30, 2024)

REVENUES
Taxes and assessments
Licenses and permits
Fines and forfeitures
Intergovernmental
Use of money and property
Other revenues
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public works
Parks and recreation
Community development
Capital outlay
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances Beginning
Fund Balances Ending
Traffic CDBG
Safety/PD HUD
Grants Entitlement
-$ -$ -$
- 13,637 -
- - -
226,474 - 288,513 - - -
- - -
226,474 13,637 288,513 254 856 - 122,058 - -
- - -
- - -
- 4,475 41,355 92,202 - 190,103 214,514 5,331 231,458 11,960 8,306 57,055 2 - - - - (57,055) 2 - (57,055) 11,962 8,306 -
(31,806) 99,302 -
(19,844)$ 107,608$ -$
Continued
CASp Certification
and Training Fund

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152
City of Rocklin
Statement of Revenues, Expenditures, and
Changes in Fund Balances
Special Revenue Nonmajor Governmental Funds
For the Year Ended June 30, 2025
(With Comparative Totals for June 30, 2024)

REVENUES
Taxes and assessments
Licenses and permits
Fines and forfeitures
Intergovernmental
Use of money and property
Other revenues
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public works
Parks and recreation
Community development
Capital outlay
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances Beginning
Fund Balances Ending
Supplemental
Grants & La w
Other Enforcement Costco
Reimbursables Grant Settlement
-$ -$ -$
- - -
- - -
397,112 215,348 -
- - -
- - -
397,112 215,348 -
- - -
57,037 - -
32,029 - -
- - -
103,617 - -
446,566 - -
639,249 - -
(242,137) 215,348 -
- - -
(33,119) (215,348) -
(33,119) (215,348) -
(275,256) - -
(139,151) - 3,755,224 (414,407)$ -$ 3,755,224$ Continued

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153
City of Rocklin
Statement of Revenues, Expenditures, and
Changes in Fund Balances
Special Revenue Nonmajor Governmental Funds
For the Year Ended June 30, 2025
(With Comparative Totals for June 30, 2024)

REVENUES
Taxes and assessments
Licenses and permits
Fines and forfeitures
Intergovernmental
Use of money and property
Other revenues
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public works
Parks and recreation
Community development
Capital outlay
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances Beginning
Fund Balances Ending
OPIOD
Settlement 2025 2024
-$ 17,946,556$ 17,024,039$ - 13,637 16,894 - 26,890 86,155 - 1,127,447 1,732,462 15,732 513,843 322,964
173,077 173,077 170,143
188,809 19,801,450 19,352,657 - 290,870 267,951 - 215,403 292,220 - 6,911,216 6,302,375 - 2,392,875 2,600,689 - 149,447 237,455 - 1,171,243 1,238,250 - 11,131,054 10,938,940 188,809 8,670,396 8,413,717 - 125,621 17,229 (173,077) (5,146,596) (4,770,702) (173,077) (5,020,975) (4,753,473) 15,732 3,649,421 3,660,244 8,559 16,411,123 12,750,879 24,291$ 20,060,544$ 16,411,123$ Concluded
Total Special Revenue
Nonmajor Governmental Funds

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154
City of Rocklin
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Special Revenue Nonmajor Governmental Funds
For the Year Ended June 30, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES

Taxes and assessments 1,973,800 $ 1,973,800 $ 2,016,424 $ 42,624 $ Licenses and permits - - - - Fines and forfeitures - - - - Intergovernmental - - - - Use of money and property 41,300 41,300 75,457 34,157 Other revenues - - - - Total Revenues 2,015,100 2,015,100 2,091,881 76,781

EXPENDITURES
Current:

General government 51,100 51,100 37,947 13,153 Public safety - - - - Public works 1,464,300 1,464,300 887,980 576,320 Parks and recreation - - - - Community development - - - - Capital outlay 27,000 88,000 24,455 63,545 Total Expenditures 1,542,400 1,603,400 950,382 653,018 Excess (Deficiency) of Revenues over Expenditures 472,700 411,700 1,141,499 729,799

OTHER FINANCING SOURCES (USES)
Settlements and recoveries - - - - Transfers in - - - - Transfers out (229,400) (229,400) (184,197) 45,203 Total Other Financing Sources (Uses) (229,400) (229,400) (184,197) 45,203
Net Change in Fund Balances 243,300 182,300 957,302 775,002 Fund Balances Beginning 1,606,641 1,606,641 1,606,641 - Fund Balances Ending 1,849,941$ 1,788,941$ 2,563,943$ 775,002$ Continued
Budgeted Amounts
Gas Tax

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155
City of Rocklin
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Special Revenue Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES

Taxes and assessments
Licenses and permits
Fines and forfeitures
Intergovernmental
Use of money and property
Other revenues
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public works
Parks and recreation
Community development
Capital outlay
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

OTHER FINANCING SOURCES (USES)
Settlements and recoveries
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances Beginning
Fund Balances Ending

Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

1,706,800$ 1,706,800$ 1,954,145$ 247,345$
- - - - - - - - - - - - 52,400 52,400 114,526 62,126 - - - - 1,759,200 1,759,200 2,068,671 309,471 - - - - - - - - - - - - - - - - - - - - 1,350,000 1,660,458 - 1,660,458 1,350,000 1,660,458 - 1,660,458 409,200 98,742 2,068,671 1,969,929 - - - - - - 107,613 107,613 - - - - - - 107,613 107,613 409,200 98,742 2,176,284
2,077,542
2,076,535 2,076,535 2,076,535 -
2,485,735$ 2,175,277$ 4,252,819$ 2,077,542$ Continued
Budgeted Amounts
SB1 Road Maintenance & Rehab. Act

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156
City of Rocklin
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Special Revenue Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES

Taxes and assessments
Licenses and permits
Fines and forfeitures
Intergovernmental
Use of money and property
Other revenues
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public works
Parks and recreation
Community development
Capital outlay
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

OTHER FINANCING SOURCES (USES)
Settlements and recoveries
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances Beginning
Fund Balances Ending

Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

- $ - $ - $ - $ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - (90,248) - (90,248) - 376,248 376,248 - - 286,000 376,248 (90,248) - (286,000) (376,248) (90,248) - - - - - - - - - - - - - - - - - (286,000)
(376,248) (90,248)
- - - - - $ (286,000)$ (376,248)$ (90,248)$ Continued
Bicycle and Pedestrian Facilities
Budgeted Amounts

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157
City of Rocklin
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Special Revenue Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES

Taxes and assessments
Licenses and permits
Fines and forfeitures
Intergovernmental
Use of money and property
Other revenues
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public works
Parks and recreation
Community development
Capital outlay
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

OTHER FINANCING SOURCES (USES)
Settlements and recoveries
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances Beginning
Fund Balances Ending
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

- $ - $ - $ - $ - - - - - - - - - - - - 100 100 90 (10) - - - - 100 100 90 (10) - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100 100 90 (10) - - - - - - - - - - - - - - - - 100 100 90 (10) 2,263 2,263 2,263 - 2,363$ 2,363$ 2,353$ (10)$ Continued
Budgeted Amounts
Recreation Facilities Contributions

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158
City of Rocklin
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Special Revenue Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES

Taxes and assessments
Licenses and permits
Fines and forfeitures
Intergovernmental
Use of money and property
Other revenues
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public works
Parks and recreation
Community development
Capital outlay
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

251,800$ 251,800 $ 251,512 $ (288) $ - - - - - - - - - - - - - - - - - - - - 251,800 251,800 251,512 (288) 19,400 19,400 19,799 (399) - - - - 229,900 229,900 229,425 475
- - - - - - - - - 2,600 - 2,600 249,300 251,900 249,224 2,676 2,500 (100) 2,288 2,388 - - - - - - - - (2,500) (2,500) (2,288) 212 (2,500) (2,500) (2,288) 212 - (2,600) - 2,600 - - - - - $ (2,600)$ - $ 2,600$ Continued
Lighting Maintenance District No. 1
Budgeted Amounts

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159
City of Rocklin
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Special Revenue Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES

Taxes and assessments
Licenses and permits
Fines and forfeitures
Intergovernmental
Use of money and property
Other revenues
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public works
Parks and recreation
Community development
Capital outlay
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

2,757,900$ 2,757,900 $ 2,745,229 $ (12,671) $ - - - - - - - - - - - - 32,000 32,000 40,591 8,591 - - - - 2,789,900 2,789,900 2,785,820 (4,080) 59,600 59,600 63,505 (3,905) - - - - 2,735,600 2,758,714 2,525,553 233,161 - - - - - - - - - 54,500 - 54,500 2,795,200 2,872,814 2,589,058 283,756 (5,300) (82,914) 196,762 279,676 - - - - - - - - (386,600) (386,600) (420,809) (34,209) (386,600) (386,600) (420,809) (34,209) (391,900) (469,514) (224,047) 245,467 1,510,395 1,510,395 1,510,395 -
1,118,495$ 1,040,881$ 1,286,348$ 245,467$
Continued
Landscaping and Lighting Maintenance District No. 2
Budgeted Amounts

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160
City of Rocklin
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Special Revenue Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES

Taxes and assessments
Licenses and permits
Fines and forfeitures
Intergovernmental
Use of money and property
Other revenues
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public works
Parks and recreation
Community development
Capital outlay
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

659,000$ 659,000 $ 662,350 $ 3,350 $ - - - - - - - - - - - - - - - - - - - - 659,000 659,000 662,350 3,350 - - - - - - - - - - - - 6,600 6,600 6,631 (31) - - - - - - - - 6,600 6,600 6,631 (31) 652,400 652,400 655,719 3,319 - - - - - - - - (652,400) (652,400) (655,719) (3,319) (652,400) (652,400) (655,719) (3,319) - - - - - - - - - $ - $ - $ - $ Continued
Budgeted Amounts
Park Development and Maintenance Tax Fund

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161
City of Rocklin
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Special Revenue Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES

Taxes and assessments
Licenses and permits
Fines and forfeitures
Intergovernmental
Use of money and property
Other revenues
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public works
Parks and recreation
Community development
Capital outlay
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

2,410,200$ 2,410,200 $ 2,459,709 $ 49,509 $ - - - - - - - - - - - - - - - - - - - - 2,410,200 2,410,200 2,459,709 49,509
- - - - 24,100 24,100 24,543 (443) - - - - - - - - - - - - - - - - 24,100 24,100 24,543 (443) 2,386,100 2,386,100 2,435,166 49,066
- - - - - - - - (2,386,100) (2,386,100) (2,435,166) (49,066) (2,386,100) (2,386,100) (2,435,166) (49,066) - - - - - - - - - $ - $ - $ - $ Continued
Budgeted Amounts
Community Facilities District No. 1

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162
City of Rocklin
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Special Revenue Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES

Taxes and assessments
Licenses and permits
Fines and forfeitures
Intergovernmental
Use of money and property
Other revenues
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public works
Parks and recreation
Community development
Capital outlay
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

7,311,200$ 7,311,200 $ 7,485,120 $ 173,920 $ - - - - - - - - - - - - 196,000 196,000 229,479 33,479 - - - - 7,507,200 7,507,200 7,714,599 207,399 161,400 161,400 157,728 3,672 - - - - 2,981,100 2,981,100 2,938,853 42,247
2,878,000 2,882,658 2,386,244 496,414 - - - - 3,400 216,500 3,800 212,700 6,023,900 6,241,658 5,486,625 755,033 1,483,300 1,265,542 2,227,974 962,432 - - - - 14,100 14,100 18,006 3,906 (870,700) (870,700) (920,745) (50,045) (856,600) (856,600) (902,739) (46,139) 626,700 408,942 1,325,235 916,293 5,858,097 5,858,097 5,858,097 -
6,484,797$ 6,267,039$ 7,183,332$ 916,293$
Continued
Budgeted Amounts
Community Facilities District No. 5

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163
City of Rocklin
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Special Revenue Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES

Taxes and assessments
Licenses and permits
Fines and forfeitures
Intergovernmental
Use of money and property
Other revenues
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public works
Parks and recreation
Community development
Capital outlay
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

380,400$ 380,400 $ 372,067 $ (8,333) $ - - - - - - - - - - - - 8,600 8,600 13,468 4,868 - - - - 389,000 389,000 385,535 (3,465) 11,600 11,600 10,781 819 - - - - 318,900 318,900 297,376 21,524 - - - - - - - - 3,400 7,200 - 7,200 333,900 337,700 308,157 29,543 55,100 51,300 77,378 26,078 - - - - - - - - (46,900) (46,900) (49,073) (2,173) (46,900) (46,900) (49,073) (2,173) 8,200 4,400 28,305 23,905 392,992 392,992 392,992 -
401,192$ 397,392$ 421,297$ 23,905$ Continued
Budgeted Amounts
Community Facilities District No. 6

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164
City of Rocklin
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Special Revenue Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES

Taxes and assessments
Licenses and permits
Fines and forfeitures
Intergovernmental
Use of money and property
Other revenues
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public works
Parks and recreation
Community development
Capital outlay
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

- $ - $ - $ - $ - - - - - - - - - - - - - - 1,110 1,110 - - - - - - 1,110 1,110 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1,110 1,110 - - - - - - - - - - - - - - - - - - 1,110 1,110 845,293 845,293 845,293 -
845,293$ 845,293$ 846,403$ 1,110$
Continued
Housing Rehabilitation
Budgeted Amounts

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165
City of Rocklin
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Special Revenue Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES

Taxes and assessments
Licenses and permits
Fines and forfeitures
Intergovernmental
Use of money and property
Other revenues
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public works
Parks and recreation
Community development
Capital outlay
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

- $ - $ - $ - $ - - - - - - 26,890 26,890 - - - - 18,100 18,100 23,390 5,290 - - - - 18,100 18,100 50,280 32,180 - - - - 65,000 34,915 11,765 23,150 - - - - - - - - - - - - - 37,900 37,869 31 65,000 72,815 49,634 23,181 (46,900) (54,715) 646 55,361 - - - - - - - - - - - - - - - - (46,900) (54,715) 646 55,361 426,779 426,779 426,779 -
379,879$ 372,064$ 427,425$ 55,361$ Continued
Asset Forfeiture
Budgeted Amounts

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166
City of Rocklin
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Special Revenue Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES

Taxes and assessments
Licenses and permits
Fines and forfeitures
Intergovernmental
Use of money and property
Other revenues
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public works
Parks and recreation
Community development
Capital outlay
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

- $ - $ - $ - $ - - - - - - - - 130,700 226,431 226,474 43
- - - - - - - - 130,700 226,431 226,474 43
- - 254 (254) 13,300 122,324 122,058 266 - - - - - - - - - - - - - 92,203 92,202 1 13,300 214,527 214,514 13
117,400 11,904 11,960 56 - - - - - - 2 2 (117,400) - - - (117,400) - 2 2 - 11,904 11,962 58 (31,806) (31,806) (31,806) - (31,806)$ (19,902)$ (19,844)$ 58$ Continued
Traffic Safety/PD Grants
Budgeted Amounts

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167
City of Rocklin
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Special Revenue Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES

Taxes and assessments
Licenses and permits
Fines and forfeitures
Intergovernmental
Use of money and property
Other revenues
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public works
Parks and recreation
Community development
Capital outlay
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

- $ - $ - $ - $ - - 13,637 13,637 - - - - - - - - - - - - - - - - - - 13,637 13,637 - - 856 (856) - - - - - - - - - - - - 10,000 10,000 4,475 5,525 - - - - 10,000 10,000 5,331 4,669 (10,000) (10,000) 8,306 18,306 - - - - - - - - - - - - - - - - (10,000) (10,000) 8,306 18,306 99,302 99,302 99,302 - 89,302$ 89,302$ 107,608$ 18,306$ Continued
CASp Certification and Training Fund
Budgeted Amounts

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168
City of Rocklin
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Special Revenue Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES

Taxes and assessments
Licenses and permits
Fines and forfeitures
Intergovernmental
Use of money and property
Other revenues
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public works
Parks and recreation
Community development
Capital outlay
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

- $ - $ - $ - $ - - - - - - - - 302,750 288,513 288,513 -
- - - - - - - - 302,750 288,513 288,513 -
- - - - - - - - - - - - - - - - 42,750 41,355 41,355 - 200,000 190,103 190,103 -
242,750 231,458 231,458 -
60,000 57,055 57,055 - - - - - - - - - (60,000) (57,055) (57,055) - (60,000) (57,055) (57,055) - - - - - - - - - - $ - $ - $ - $ Continued
Budgeted Amounts
CDBG HUD Entitlement

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169
City of Rocklin
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Special Revenue Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES

Taxes and assessments
Licenses and permits
Fines and forfeitures
Intergovernmental
Use of money and property
Other revenues
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public works
Parks and recreation
Community development
Capital outlay
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

- $ - $ - $ - $ - - - - - - - - 251,200 397,167 397,112 (55) - - - - - - - - 251,200 397,167 397,112 (55) - - - - - 57,237 57,037 200
116,700 31,886 32,029 (143)
- - - - 51,000 103,617 103,617 -
- 446,568 446,566 2
167,700 639,308 639,249 59
83,500 (242,141) (242,137) 4 - - - - - - - - (83,500) (33,119) (33,119) - (83,500) (33,119) (33,119) - - (275,260) (275,256) 4 (139,151) (139,151) (139,151)
-
(139,151)$ (414,411)$ (414,407)$ 4$
Continued
Budgeted Amounts
Grants & Other Reimbursable

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170
City of Rocklin
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Special Revenue Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES

Taxes and assessments
Licenses and permits
Fines and forfeitures
Intergovernmental
Use of money and property
Other revenues
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public works
Parks and recreation
Community development
Capital outlay
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

- $ - $ - $ - $ - - - - - - - - 190,000 190,000 215,348 25,348 - - - - - - - - 190,000 190,000 215,348 25,348 - - - - - - - - - - - - - - - - - - - - - - - - - - - - 190,000 190,000 215,348 25,348 - - - - - - - - (190,000) (190,000) (215,348) (25,348) (190,000) (190,000) (215,348) (25,348) - - - - - - - - - $ - $ - $ - $ Continued
Budgeted Amounts
Supplemental Law Enforcement Grant

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171
City of Rocklin
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Special Revenue Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES

Taxes and assessments
Licenses and permits
Fines and forfeitures
Intergovernmental
Use of money and property
Other revenues
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public works
Parks and recreation
Community development
Capital outlay
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

- $ - $ -$ - $ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 3,755,224 3,755,224 3,755,224 -
3,755,224$ 3,755,224$ 3,755,224$ - $
Continued
Costco Settlement
Budgeted Amounts

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172
City of Rocklin
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Special Revenue Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES

Taxes and assessments
Licenses and permits
Fines and forfeitures
Intergovernmental
Use of money and property
Other revenues
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public works
Parks and recreation
Community development
Capital outlay
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

- $ - $ - $ - $ - - - - - - - - - - - - - - 15,732 15,732 - 173,100 173,077 (23) - 173,100 188,809 15,709 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 173,100 188,809 15,709 - - - - - - - - - (173,100) (173,077) 23 - (173,100) (173,077) 23 - - 15,732 15,732 8,559 8,559 8,559 - 8,559$ 8,559$ 24,291$ 15,732$ Concluded
OPIOID Settlement
Budgeted Amounts

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173
Fund Title Fund Description
Park Development Fees Accounts for funds expended on City park projects and improvements.

Community Park Fees Accounts for funds collected and expended for City park land and improvements.

Capital Construction Tax Accounts for the capital construction tax that is used for the expansion of facilities to serve new developments within the City.

Oak Tree Mitigation Fees Accounts for funds collected for Oak Tree preservation activities including land acquisition and oak tree planting, acquisition, and maintenance.

Whitney Ranch Trunk Sewer Project Accounts for impact fees to fund the sewer trunk line upgrade.

North West Rocklin Community Park Fees Developers in the North West Rocklin area are required to pay impact fees, which can only be used to fund community parks in the North West Rocklin area (Whitney Ranch Park).

Public Facilities Impact Fees This fund accounts for impact fees used to fund expansion of public facilities to serve new development within the City.

Trails Impact Fees This fund accounts for impact fees used to construct additional trails to reduce the impacts caused by new development within the City.

Community Center Impact Fees This fund accounts for impact fees used for new or additions to existing community recreation center facilities.

Whitney Ranch Interchange Fees This fund accounts for impact fees used to develop Highway 65 interchanges in the Whitney Ranch area.

NONMAJOR CAPITAL PROJECTS FUNDS

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174
City of Rocklin
Combining Balance Sheet
Capital Projects Nonmajor Governmental Funds
June 30, 2025
(With Comparative Totals for June 30, 2024)
Park Community Capital Oak Tree
Development Park Construction Mitigation
Fees Fees Tax Fees
ASSETS
Cash and investments 609,936 $ 1,852,087 6,302,753 $ 512,168 $ Total assets 609,936$ 1,852,087$ 6,302,753$ 512,168$

LIABILITIES AND FUND BALANCES
Liabilities:

Accounts payable and accrued liabilities -$ -$ 431,640$ 39,938$ Total liabilities - - 431,640 39,938 Fund Balances:

Committed 609,936 1,852,087 5,871,113 472,230 Unassigned (Deficit) - - - - Total fund balances 609,936 1,852,087 5,871,113 472,230 Total liabilities and fund balances 609,936$ 1,852,087$ 6,302,753$ 512,168$ Continued

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175
City of Rocklin
Combining Balance Sheet
Capital Projects Nonmajor Governmental Funds
June 30, 2025
(With Comparative Totals for June 30, 2024)
ASSETS
Cash and investments
Total assets

LIABILITIES AND FUND BALANCES
Liabilities:

Accounts payable and accrued liabilities
Total liabilities
Fund Balances:

Committed
Unassigned (Deficit)
Total fund balances
Total liabilities and fund balances
Whitney
Ranch Trunk
Sewer
Project
25,000$ 1,134,193$ 2,301,770 $ 95,257 $ 25,000$ 1,134,193$ 2,301,770 $ 95,257 $ 25,000 43,290$ - $ - $
25,000 43,290 - - - 1,090,903 2,301,770 95,257 - - - - - 1,090,903 2,301,770 95,257 25,000$ 1,134,193$ 2,301,770 $ 95,257 $ Continued
North West
Rocklin
Community Park
Fees
Public Facilities
Impact Fees
Trail
Impact Fees

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176
City of Rocklin
Combining Balance Sheet
Capital Projects Nonmajor Governmental Funds
June 30, 2025
(With Comparative Totals for June 30, 2024)
ASSETS
Cash and investments
Total assets

LIABILITIES AND FUND BALANCES
Liabilities:

Accounts payable and accrued liabilities
Total liabilities
Fund Balances:

Committed
Unassigned (Deficit)
Total fund balances
Total liabilities and fund balances

2025 2024
412,552$ 2,069,852 $ 15,315,568 $ 13,277,388 $ 412,552$ 2,069,852 $ 15,315,568 $ 13,277,388 $ -$ - $ 539,868$ 105,252 $ - - 539,868 105,252 412,552 2,069,852 14,775,700 13,172,136 - - - - 412,552 2,069,852 14,775,700 13,172,136 412,552$ 2,069,852 $ 15,315,568 $ 13,277,388 $ Concluded
Total Capital Projects
Nonmajor Governmental FundsWhitney Ranch
Interchange
Fees
Community
Center Impact
Fees

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177
City of Rocklin
Combining Statement of Revenues, Expenditures,
and Changes in Fund Balances
Capital Projects Nonmajor Governmental Funds
For the Year Ended June 30, 2025
(With Comparative Totals for June 30, 2024)
Park Community Capital Oak Tree
Development Park Construction Mitigation
Fees Fees Tax Fees

REVENUES
Taxes and assessments 107,901 $ 1,244,522 $ - $ 81,350$ Licenses and permits - - - - Charges for services - - - - Use of money and property 19,945 47,528 253,448 21,639 Contributions and donations - - 1,134,480 - Total Revenues 127,846 1,292,050 1,387,928 102,989

EXPENDITURES
Current:

General government - - 31,780 - Public safety - - 12,355 - Public works - - - 76,134 Parks and recreation - - - 28,461 Community development - - - - Capital outlay - - 1,866,807 - Debt service:

Principal - - - - Interest and fiscal charges - - - - Total Ex
penditures - - 1,910,942 104,595 Excess (Deficiency) of Revenues over Expenditures 127,846 1,292,050 (523,014) (1,606)

OTHER FINANCING SOURCES (USES)
Transfers in - - - - Transfers out - - (531,432) (20,706) Total Other Financing Sources (Uses) - - (531,432) (20,706) Net Change in Fund Balances 127,846 1,292,050 (1,054,446) (22,312) Fund Balances Beginning 482,090 560,037 6,925,559 494,542 Fund Balances Ending 609,936 $ 1,852,087 $ 5,871,113 $ 472,230 $ Continued

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178
City of Rocklin
Combining Statement of Revenues, Expenditures,
and Changes in Fund Balances
Capital Projects Nonmajor Governmental Funds
For the Year Ended June 30, 2025
(With Comparative Totals for June 30, 2024)

REVENUES
Taxes and assessments
Licenses and permits
Charges for services
Use of money and property
Contributions and donations
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public works
Parks and recreation
Community development
Capital outlay
Debt service:

Principal
Interest and fiscal charges
Total Ex
penditures
Excess (Deficiency) of Revenues over Expenditures

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total Other Financin
g Sources (Uses)
Net Change in Fund Balances
Fund Balances Beginning
Fund Balances Ending
Whitney
Ranch Trunk
Sewer
Project
-$ - $ - $ - $ 62,211 - - - - 703,423 785,318 55,456 - 48,505 70,756 2,604 - - - - 62,211 751,928 856,074 58,060 - - - - - - - - - - - - - - - - 25,000 - - -
- 1,035,171 - -
- - - - 31,950 - - -
56,950 1,035,171 - - 5,261 (283,243) 856,074 58,060 - - - - (5,261) - - - (5,261) - - - - (283,243) 856,074 58,060 - 1,374,146 1,445,696 37,197 -$ 1,090,903$ 2,301,770$ 95,257$ Continued
North West
Rocklin
Community Park
Fees
Public Facilities
Impact Fees
Trail
Impact Fees

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179
City of Rocklin
Combining Statement of Revenues, Expenditures,
and Changes in Fund Balances
Capital Projects Nonmajor Governmental Funds
For the Year Ended June 30, 2025
(With Comparative Totals for June 30, 2024)

REVENUES
Taxes and assessments
Licenses and permits
Charges for services
Use of money and property
Contributions and donations
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public works
Parks and recreation
Community development
Capital outlay
Debt service:

Principal
Interest and fiscal charges
Total Ex
penditures
Excess (Deficiency) of Revenues over Expenditures

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total Other Financin
g Sources (Uses)
Net Change in Fund Balances
Fund Balances Beginning
Fund Balances Ending

2025 2024
-$ - $ 1,433,773$ 1,327,244 $ - - 62,211 37,623 240,194 366,409 2,150,800 1,229,102
11,280 70,407 546,112 393,184
- - 1,134,480 792,565 251,474 436,816 5,327,376 3,779,718 - - 31,780 - - - 12,355 2,626 - - 76,134 59,359 - - 28,461 62,627 - - 25,000 - - 55,429 2,957,407 288,063
- - - 516,934 - - 31,950 39,279 - 55,429 3,163,087 968,888 251,474 381,387 2,164,289 2,810,830 - - - 500,000 - (3,326) (560,725) (566,717) - (3,326) (560,725) (66,717) 251,474 378,061 1,603,564 2,744,113 161,078 1,691,791 13,172,136 10,428,023 412,552$ 2,069,852$ 14,775,700$ 13,172,136$ Concluded
Total Capital Projects
Nonmajor Governmental Funds
Whitney Ranch
Interchange Fees
Community
Center Impact
Fees

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180
City of Rocklin
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Capital Projects Nonmajor Governmental Funds
For the Year Ended June 30, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES

Taxes and assessments 297,800 $ 297,800 $ 107,901 $ (189,899) $ Licenses and permits - - - - Intergovernmental revenues - - - - Charges for services - - - - Use of money and property - - 19,945 19,945 Contributions and donations - - - - Other revenues - - - - Total Revenues 297,800 297,800 127,846 (169,954)

EXPENDITURES
Current:

General government - - - - Public safety - - - - Public works - - - - Parks and recreation - - - - Community development - - - - Capital outlay - - - - Debt service:

Principal - - - - Interest and fiscal charges - - - - Total Expenditures - - - - Excess (Deficiency) of Revenues over Expenditures 297,800 297,800 127,846 (169,954)

OTHER FINANCING SOURCES (USES)
Transfers in - -
- -
Transfers out - - - - Total Other Financing Sources (Uses) - - - - Net Change in Fund Balances 297,800 297,800 127,846 (169,954) Fund Balances Beginning 482,090 482,090 482,090 - Fund Balances Ending 779,890$ 779,890$ 609,936$ (169,954)$ Continued
Budgeted Amounts
Park Development Fees

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181
City of Rocklin
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Capital Projects Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES

Taxes and assessments
Licenses and permits
Intergovernmental revenues
Charges for services
Use of money and property
Contributions and donations
Other revenues
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public works
Parks and recreation
Community development
Capital outlay
Debt service:

Principal
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

466,900$ 466,900 $ 1,244,522$ 777,622 $ - - - - - - - - - - - - - - 47,528 47,528 - - - - - - - - 466,900 466,900 1,292,050 825,150 - - - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - 466,900 466,900 1,292,050 825,150 - - - - - - - - - - - - 466,900 466,900 1,292,050 825,150 560,037 560,037 560,037 - 1,026,937$ 1,026,937$ 1,852,087$ 825,150$ Continued
Budgeted Amounts
Community Park Fees

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182
City of Rocklin
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Capital Projects Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES

Taxes and assessments
Licenses and permits
Intergovernmental revenues
Charges for services
Use of money and property
Contributions and donations
Other revenues
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public works
Parks and recreation
Community development
Capital outlay
Debt service:

Principal
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

-$ - $ - $ - $ - - - - - - - - - - - - - - 253,448 253,448 623,000 623,000 1,134,480 511,480 - - - - 623,000 623,000 1,387,928 764,928 - 235,380 31,780 203,600 25,000 37,355 12,355 25,000
- - - - - - - - - - - - - 2,360,163 1,866,807 493,356

- - - - - - - - 25,000 2,632,898 1,910,942 721,956 598,000 (2,009,898) (523,014) 1,486,884 - - - - (532,400) (532,400) (531,432) 968 (532,400) (532,400) (531,432) 968 65,600 (2,542,298) (1,054,446) 1,487,852 6,925,559 6,925,559 6,925,559 - 6,991,159$ 4,383,261$ 5,871,113$ 1,487,852$ Continued
Budgeted Amounts
Capital Construction Tax

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183
City of Rocklin
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Capital Projects Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES

Taxes and assessments
Licenses and permits
Intergovernmental revenues
Charges for services
Use of money and property
Contributions and donations
Other revenues
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public works
Parks and recreation
Community development
Capital outlay
Debt service:

Principal
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

40,000$ 40,000 $ 81,350 $ 41,350 $ - - - - - - - - - - - - - - 21,639 21,639 - - - - - - - - 40,000 40,000 102,989 62,989 - - - - - - - - 78,500 78,500 76,134 2,366 79,000 79,000 28,461 50,539 - - - - - - - -

- - - - - - - - 157,500 157,500 104,595 52,905 (117,500) (117,500) (1,606) 115,894 - - - - (2,400) (18,500) (20,706) (2,206) (2,400) (18,500) (20,706) (2,206) (119,900) (136,000) (22,312) 113,688 494,542 494,542 494,542 - 374,642$ 358,542$ 472,230$ 113,688$ Continued
Budgeted Amounts
Oak Tree Mitigation Fees

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184
City of Rocklin
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Capital Projects Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES

Taxes and assessments
Licenses and permits
Intergovernmental revenues
Charges for services
Use of money and property
Contributions and donations
Other revenues
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public works
Parks and recreation
Community development
Capital outlay
Debt service:

Principal
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

-$ - $ - $ - $ 28,900 28,900 62,211 33,311 - - - - - - - - - - - - - - - - - - - - 28,900 28,900 62,211 33,311 - - - - - - - - - - - - - - - - - 28,109 25,000 3,109
- - - -

- - - - - - 31,950 (31,950) - 28,109 56,950 (28,841) 28,900 791 5,261 4,470 - - - - (28,900) (3,900) (5,261) (1,361) (28,900) (3,900) (5,261) (1,361) - (3,109) - 3,109 - - - - -$ (3,109)$ -$ 3,109$ Continued
Budgeted Amounts
Whitney Ranch Trunk Sewer Project

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185
City of Rocklin
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Capital Projects Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES

Taxes and assessments
Licenses and permits
Intergovernmental revenues
Charges for services
Use of money and property
Contributions and donations
Other revenues
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public works
Parks and recreation
Community development
Capital outlay
Debt service:

Principal
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

-$ - $ - $ - $ - - - - - - - - 71,100 71,100 703,423 632,323 - - 48,505 48,505 - - - - - - - - 71,100 71,100 751,928 680,828 - - - - - - - - - - - - - - - - - - - - - 1,035,171 1,035,171 -

- - - - - - - - - 1,035,171 1,035,171 - 71,100 (964,071) (283,243) 680,828 - - - - - - - - - - - - 71,100 (964,071) (283,243) 680,828 1,374,146 1,374,146 1,374,146 - 1,445,246$ 410,075$ 1,090,903$ 680,828$ Continued
Budgeted Amounts
North West Rocklin Community Park Fees

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186
City of Rocklin
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Capital Projects Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES

Taxes and assessments
Licenses and permits
Intergovernmental revenues
Charges for services
Use of money and property
Contributions and donations
Other revenues
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public works
Parks and recreation
Community development
Capital outlay
Debt service:

Principal
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

-$ - $ - $ - $ - - - - - - - - 80,100 80,100 785,318 705,218 - - 70,756 70,756 - - - - - - - - 80,100 80,100 856,074 775,974 - - - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - 80,100 80,100 856,074 775,974 - - - - - - - - - - - - 80,100 80,100 856,074 775,974 1,445,696 1,445,696 1,445,696 - 1,525,796$ 1,525,796$ 2,301,770$ 775,974$ Continued
Budgeted Amounts
Public Facilities Impact Fees

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187
City of Rocklin
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Capital Projects Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES

Taxes and assessments
Licenses and permits
Intergovernmental revenues
Charges for services
Use of money and property
Contributions and donations
Other revenues
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public works
Parks and recreation
Community development
Capital outlay
Debt service:

Principal
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

-$ - $ - $ - $ - - - - - - - - 25,000 25,000 55,456 30,456
1,200 1,200 2,604 1,404
- - - - - - - - 26,200 26,200 58,060 31,860 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 26,200 26,200 58,060 31,860 - - - - - - - - - - - - 26,200 26,200 58,060 31,860 37,197 37,197 37,197 - 63,397$ 63,397$ 95,257$ 31,860$ Continued
Budgeted Amounts
Trail Impact Fees

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188
City of Rocklin
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Capital Projects Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES

Taxes and assessments
Licenses and permits
Intergovernmental revenues
Charges for services
Use of money and property
Contributions and donations
Other revenues
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public works
Parks and recreation
Community development
Capital outlay
Debt service:

Principal
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

-$ - $ - $ - $ - - - - - - - - 34,300 34,300 240,194 205,894
2,600 2,600 11,280 8,680
- - - - - - - - 36,900 36,900 251,474 214,574 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 36,900 36,900 251,474 214,574 - - - - - - - - - - - - 36,900 36,900 251,474 214,574 161,078 161,078 161,078 - 197,978$ 197,978$ 412,552$ 214,574$ Continued
Budgeted Amounts
Community Center Impact Fees

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189
City of Rocklin
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Capital Projects Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES

Taxes and assessments
Licenses and permits
Intergovernmental revenues
Charges for services
Use of money and property
Contributions and donations
Other revenues
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public works
Parks and recreation
Community development
Capital outlay
Debt service:

Principal
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

-$ - $ - $ - $ - - - - - - - - 53,300 53,300 366,409 313,109 37,600 37,600 70,407 32,807 - - - - - - - - 90,900 90,900 436,816 345,916 - - - - - - - - - - - - - - - - - - - - 700,000 791,937 55,429 736,508

- - - - - - - - 700,000 791,937 55,429 736,508 (609,100) (701,037) 381,387 1,082,424 - - - - (47,300) (47,300) (3,326) 43,974 (47,300) (47,300) (3,326) 43,974 (656,400) (748,337) 378,061 1,126,398 1,691,791 1,691,791 1,691,791 - 1,035,391$ 943,454$ 2,069,852$ 1,126,398$ Concluded
Whitney Ranch Interchange Fees
Budgeted Amounts

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190
City of Rocklin
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Capital Projects Major Governmental Funds
For the Year Ended June 30, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Taxes and assessments 1,215,000 $ 1,215,000 $ 2,179,406 $ 964,406 $ Intergovernmental revenues 502,500 502,500 502,511 11 Use of money and property 521,000 521,000 762,423 241,423 Total Revenues 2,238,500 2,238,500 3,444,340 1,205,840

EXPENDITURES
Current:

Community development 453,400 515,293 98,893 416,400 Capital outlay 200,000 2,592,243 1,141,117 1,451,126 Total Expenditures 653,400 3,107,536 1,240,010 1,867,526 Excess (Deficiency) of Revenues over Expenditures 1,585,100 (869,036) 2,204,330 3,073,366

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out (120,000) (310,900) (381,470) (70,570) Total Other Financing Sources (Uses) (120,000) (310,900) (381,470) (70,570) Net Change in Fund Balances 1,465,100 (1,179,936) 1,822,860 3,002,796 Fund Balances Beginning 19,101,597 19,101,597 19,101,597 - Fund Balances Ending 20,566,697$ 17,921,661$ 20,924,457$ 3,002,796$ Budgeted Amounts
Traffic Circulation Impact Fees

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191
Fund Title Fund Description
Wetlands Maintenance Accounts for a $38,000 required endowment from which the income will fund ongoing maintenance of the wetlands on a single lot parcel in Stanford Ranch Phase III.

Conservation Easement Endowment Accounts for a $453,455 required endowment from which the income will fund initial Preserve Area maintenance and operations.

NONMAJOR PERMANENT FUNDS

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192
City of Rocklin
Combining Balance Sheet
Permanent Nonmajor Governmental Funds
June 30, 2025
(With Comparative Totals for June 30, 2024)

Conservatio n
Wetlands Easement
Maintenance Endowment 2025 2024
ASSETS
Restricted cash and investments 55,957$ 453,455$ 509,412$ 509,401$ Total assets 55,957$ 453,455$ 509,412$ 509,401$

FUND BALANCES
Nonspendable endowments 38,000$ 453,455$ 491,455$ 491,455$ Restricted 17,957 - 17,957 17,946 Total fund balances 55,957$ 453,455$ 509,412$ 509,401$ Total Permanent
Nonmajor
Governmental Funds

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193
City of Rocklin
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Permanent Nonmajor Governmental Funds
For the Year Ended June 30, 2025
(With Comparative Totals for June 30, 2024)
Conservatio n
Wetlands Easement
Maintenance Endowment 2025 2024

REVENUES
Use of money and property 2,702$ 18,006$ 20,708$ 19,628$ Total Revenues 2,702 18,006 20,708 19,628

EXPENDITURES
Total Expenditures - - - - Excess (Deficiency) of Revenues over Expenditures 2,702 18,006 20,708 19,628

OTHER FINANCING SOURCES (USES)
Transfers in - - - - Transfers out (2,691) (18,006) (20,697) (18,706) Total Other Financing Sources (Uses) (2,691) (18,006) (20,697) (18,706) Net Change in Fund Balances 11 - 11 922 Fund Balances Beginning 55,946 453,455 509,401 508,479 Fund Balances Ending 55,957$ 453,455$ 509,412$ 509,401$ Nonmajor
Governmental Funds
Total Permanent

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194
City of Rocklin
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Permanent Nonmajor Governmental Funds
For the Year Ended June 30, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES

Use of money and property - $ - $ 2,702$ 2,702$ Total Revenues - - 2,702 2,702

EXPENDITURES
Total Expenditures - - - - Excess (Deficiency) of Revenues over Expenditures - - 2,702 2,702

OTHER FINANCING SOURCES (USES)
Transfers in - - - - Transfers out (2,700) (2,700) (2,691) 9 Total Other Financing Sources (Uses) (2,700) (2,700) (2,691) 9 Net Change in Fund Balances (2,700) (2,700) 11 2,711 Fund Balances Beginning 55,946 55,946 55,946 - Fund Balances Ending 53,246$ 53,246$ 55,957$ 2,711$ Continued
Budgeted Amounts
Wetlands Maintenance

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195
City of Rocklin
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Permanent Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES

Use of money and property
Total Revenues

EXPENDITURES
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

14,100$ 14,100 $ 18,006 $ 3,906 $ 14,100 14,100 18,006 3,906 - - - - 14,100 14,100 18,006 3,906 - - - - (14,100) (14,100) (18,006) (3,906) (14,100) (14,100) (18,006) (3,906) - - - - 453,455 453,455 453,455 -
453,455$ 453,455$ 453,455$ - $
Concluded
Budgeted Amounts
Conservation Easement Endowment

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197
Fund Title Fund Description
Capital Construction Debt Service Fund Accounts for the debt service related to City capital projects.

Rocklin Public Financing Authority Debt Service Fund Accounts for the debt service of the Rocklin Public Financing Authority.

NONMAJOR DEBT SERVICE FUNDS

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198
City of Rocklin
Combining Balance Sheet
Debt Service Nonmajor Governmental Funds
June 30, 2025
(With Comparative Totals for June 30, 2024)
Rocklin
Public
Capital Financing
Construction Authority
Debt Service Debt Service
Fund Fund 2025 2024
ASSETS
Cash and investments -$ 7,752$ 7,752$ 7,456$ Restricted cash and investments 98 589,534 589,632 1,097,740 Total assets 98$ 597,286$ 597,384$ 1,105,196$

FUND BALANCES
Restricted 98$ 597,286$ 597,384$ 1,105,196$ Total fund balances 98$ 597,286$ 597,384$ 1,105,196$ Total
Debt Service Funds

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199
City of Rocklin
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Debt Service Nonmajor Governmental Funds
For the Year Ended June 30, 2025
(With Comparative Totals for June 30, 2024)
Rocklin
Public
Capital Financing
Construction Authority
Debt Service Debt Service
Fund Fund 2025 2024

REVENUES
Use of money and property 553$ 17,518$ 18,071$ 29,291$ Total Revenues 553 17,518 18,071 29,291

EXPENDITURES
Current:

General government 2,605 2 2,607 2,500 Debt service:

Principal 315,000 508,181 823,181 797,623 Interest, fiscal charges and fees 214,475 17,052 231,527 257,966 Total Expenditures 532,080 525,235 1,057,315 1,058,089 Excess (Deficiency) of
Revenues over Expenditures (531,527) (507,717) (1,039,244) (1,028,798)

OTHER FINANCING SOURCES (USES)
Transfers in 531,432 - 531,432 531,610 Transfers out - - - - Total Other Financing Sources (Uses) 531,432 - 531,432 531,610 Net Change in Fund Balances (95) (507,717) (507,812) (497,188) Fund Balances Beginning 193 1,105,003 1,105,196 1,602,384 Fund Balances Ending 98$ 597,286$ 597,384$ 1,105,196$ Total
Debt Service Funds

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200
City of Rocklin
Schedule of Revenues, Expenditures, and
and Changes in Fund Balances
Budget and Actual (GAAP Basis)
Debt Service Nonmajor Governmental Funds
For the Year Ended June 30, 2025
Variance with
Budgeted Amounts Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Use of money and property - $ - $ 553$ 553$ Total Revenues - - 553 553

EXPENDITURES
Current:

General government 2,900 2,900 2,605 295 Debt service:

Principal retirement 315,000 315,000 315,000 - Interest and fiscal charges 214,500 214,500 214,475 25 Total Expenditures 532,400 532,400 532,080 320 Excess (Deficiency) of
Revenues over Expenditures (532,400) (532,400) (531,527) 873

OTHER FINANCING SOURCES (USES)
Transfers in 532,400 532,400 531,432 (968) Transfers out - - - - Total Other Financing Sources (Uses) 532,400 532,400 531,432 (968) Net Change in Fund Balances - - (95) (95) Fund Balances Beginning 193 193 193 - Fund Balances Ending 193$ 193$ 98$ (95)$ Continued
Capital Construction Debt Service Fund

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201
City of Rocklin
Schedule of Revenues, Expenditures, and
and Changes in Fund Balances
Budget and Actual (GAAP Basis)
Debt Service Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES
Use of money and property
Total Revenues

EXPENDITURES
Current:

General government
Debt service:

Principal retirement
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of
Revenues over Expenditures

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances Beginning
Fund Balances Ending
Variance with
Budgeted Amounts Final Budget
Actual Positive
Original Final Amounts (Negative)
17,100$ 17,100$ 17,518$ 418$
17,100 17,100 17,518 418
- - 2 (2) 508,200 508,200 508,181 19
17,100 17,100 17,052 48
525,300 525,300 525,235 65
(508,200) (508,200) (507,717) 483
- - - - - - - - - - - - (508,200) (508,200) (507,717) 483
1,105,003 1,105,003 1,105,003 -
596,803$ 596,803$ 597,286$ 483$
Concluded
Rocklin Public Financing Authority Debt Service Fund

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203
Fund Title Fund Description
Fleet Management Internal Service Fund To account for the cost of maintenance of all City vehicles and hold resources to offset future replacement costs.

Risk Management Internal Service Fund To account for and finance the risk management functions for the City, which includes: general liability, workers compensation, property damage, dental, vision, and other insurance expenditures and to hold resources for Self-Insured Losses and Disaster Contin
gency.

INTERNAL SERVICE FUNDS

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204
City of Rocklin
Statement of Net Position
Internal Service Funds
June 30, 2025
(With Comparative Totals for June 30, 2024)
Fleet Risk
Management Management
Internal Internal
Service Service
Fund Fund 2025 2024
ASSETS
Current assets:

Cash and investments 9,550,147$ 8,605,212$ 18,155,359$ 15,633,958$ Accounts receivable 1,515 - 1,515 57,268 Inventory and other 69,386 - 69,386 47,636 Total current assets 9,621,048 8,605,212 18,226,260 15,738,862 Non-current assets:

Capital assets - net 7,139,927 - 7,139,927 7,067,481 Total assets 16,760,975$ 8,605,212$ 25,366,187$ 22,806,343$

LIABILITIES
Current liabilities:

Accounts payable and accrued liabilities 191,194$ 18,432$ 209,626$ 134,810$ Claims payable - 125,234 125,234 161,176 Compensated absences 14,089 - 14,089 9,716 Total current liabilities 205,283 143,666 348,949 305,702 Non-current liabilities:

Claims payable - 2,810,876 2,810,876 2,650,110 Compensated absences - - - 248 Total non-current liabilities - 2,810,876 2,810,876 2,650,358 Total liabilities 205,283$ 2,954,542$ 3,159,825$ 2,956,060$

NET POSITION
Net Investment in capital assets 7,139,927$ - $ 7,139,927$ 7,067,481$ Unrestricted 9,415,765 5,650,670 15,066,435 12,782,802 Total net position 16,555,692$ 5,650,670$ 22,206,362$ 19,850,283$ Internal Service Funds
Total

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205
City of Rocklin
Statement of Revenues, Expenses and Changes in Fund Net Position Internal Service Funds
For the Year Ended June 30, 2025
(With Com
parative Totals for June 30, 2024)
Fleet Risk
Management Management
Internal Internal
Service Service
Fund Fund 2025 2024

OPERATING REVENUES
Charges for services 2,808,602$ 4,724,378 7,532,980$ 7,166,809$ Intergovernmental - 14,831 14,831 1,806 Other revenue 37,457 - 37,457 27,360 Total operating revenues 2,846,059 4,739,209 7,585,268 7,195,975

OPERATING EXPENSES
Salaries and benefits 673,750 2,558,621 3,232,371 2,391,513 Services and supplies 1,286,915 2,381,544 3,668,459 3,457,006 Depreciation 1,075,277 - 1,075,277 1,033,923 Total operating expenses 3,035,942 4,940,165 7,976,107 6,882,442 Operating income (loss) (189,883) (200,956) (390,839) 313,533

NONOPERATING REVENUES (EXPENSES)
Gain (loss) on sale of assets 83,580 - 83,580 45,135 Investment earnings 325,766 95,296 421,062 318,631 Total nonoperating revenues (expenses) 409,346 95,296 504,642 363,766 Income (loss) before operating transfers 219,463 (105,660) 113,803 677,299 Transfers in 1,340,000 - 1,340,000 54,550 Transfers out (66,600) (4,199) (70,799) (60,151) Income (loss) before capital contributions 1,492,863 (109,859) 1,383,004 671,698 Capital contributions 973,075 - 973,075 1,899,151 Change in net position 2,465,938 (109,859) 2,356,079 2,570,849 Total net position - beginning 14,089,754 5,760,529 19,850,283 17,279,434
Total net position - ending 16,555,692$ 5,650,670$ 22,206,362$ 19,850,283$ Total
Internal Service Funds

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206
City of Rocklin
Statement of Cash Flows
Internal Service Funds
For the Year Ended June 30, 2025
(With Comparative Totals for June 30, 2024)
Fleet Risk
Management Management
Internal Internal
Service Service
Fund Fund 2025 2024
Cash flows from operating activities:

Receipts from interfund services provided 2,864,355$ 4,724,378$ 7,588,733$ 7,109,541$ Other receipts 37,457 14,831 52,288 29,166 Payments to suppliers for goods and services (1,227,896) (2,269,558) (3,497,454) (3,055,223) Payments to employees for services (662,740) (2,558,621) (3,221,361) (2,389,425) Net cash provided (used) by operating activities 1,011,176 (88,970) 922,206 1,694,059 Cash flows from noncapital financing activities:

Interfund transactions 1,273,400 (4,199) 1,269,201 (5,601) Net cash provided (used) by noncapital financing activities 1,273,400 (4,199) 1,269,201 (5,601) Cash flows from capital financing activities:

Purchases (sales) of capital assets - net (1,064,143) - (1,064,143) (1,992,694) Proceeds from capital contributions 973,075 - 973,075 1,899,151 Net cash provided (used) by capital financing activities (91,068) - (91,068) (93,543) Cash flows from investing activities:

Investment income received 325,766 95,296 421,062 318,631 Net cash provided (used) by investing activities 325,766 95,296 421,062 318,631 Net increase (decrease) in cash and cash equivalents 2,519,274 2,127 2,521,401 1,913,546 Cash and cash equivalents - beginning 7,030,873 8,603,085 15,633,958 13,720,412 Cash and cash equivalents - ending 9,550,147$ 8,605,212 $ 18,155,359 $ 15,633,958 $ Reconciliation of operating income to net cash provided (used) by operating activities:

Operating income (loss) (189,883) $ (200,956) $ (390,839) $ 313,533 $ Adjustments to reconcile operating income (loss)
to net cash provided (used) by operating activities:

Depreciation 1,075,277 - 1,075,277 1,033,923 Change in operating assets and liabilities:

Accounts receivable 55,753 - 55,753 (57,268) Inventory (21,750) - (21,750) 2,931 Accounts payable and accrued liabilities 87,654 (12,838) 74,816 64,025 Claims payable - 124,824 124,824 338,659 Compensated absences 4,125 - 4,125 (1,744) Net cash provided (used) by operating activities 1,011,176$ (88,970) $ 922,206 $ 1,694,059 $ Total
Internal Service Funds

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207
Fund Title Fund Description
Community Facilities District No. 3 Accounts for special taxes made on properties to pay for debt issued for infrastructure in the District.

Community Facilities District No. 6 Accounts for special taxes made on properties to pay for debt issued for infrastructure in the District.

Community Facilities District No. 7 Accounts for special taxes made on properties to pay for debt issued for infrastructure in the District.

Community Facilities District No. 8 Accounts for special taxes made on properties to pay for debt issued for infrastructure in the District.

Community Facilities District No. 9 Accounts for special taxes made on properties to pay for debt issued for infrastructure in the District.

Community Facilities District No. 10 Accounts for special taxes made on properties to pay for debt issued for infrastructure in the District.

Community Facilities District No. 11 Accounts for special taxes made on properties to pay for debt issued for infrastructure in the District.

North West Rocklin Annexation Area Trust Accounts for amounts collected to reimburse developers for constructing backbone infrastructure in the respective area.

CUSTODIAL FUNDS

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208
City of Rocklin
Combining Statement of Fiduciary Net Position
Custodial Funds
June 30, 2025
(With Comparative Totals for June 30, 2024)

Community Community Community
Facilities Facilities Facilities
District No. 3 District No. 6 District No. 7
ASSETS
Current assets:

Cash and investments 416$ 93,057$ 1,650$ Cash and investments held by trustee - - - Receivables - 707 - Total assets 416$ 93,764$ 1,650$

LIABILITIES
Current liabilities:

Deposits -$ -$ -$ Total liabilities -$ -$ -$

NET POSITION
Restricted for individuals, organizations,
and other governments 416$ 93,764$ 1,650$ Total net position 416$ 93,764$ 1,650$ Continued

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209
City of Rocklin
Combining Statement of Fiduciary Net Position
Custodial Funds
June 30, 2025
(With Comparative Totals for June 30, 2024)
ASSETS
Current assets:

Cash and investments
Cash and investments held by trustee
Receivables
Total assets

LIABILITIES
Current liabilities:

Deposits
Total liabilities

NET POSITION
Restricted for individuals, organizations,
and other governments
Total net position

Community Community Community
Facilities Facilities Facilities
District No. 8 District No. 9 District No. 10
211,643$ 249,578 $ 3,997,414 $
- - 3,541,802 2,366 2,047 30,770
214,009$ 251,625 $ 7,569,986 $
-$ - $ - $
-$ - $ - $
214,009$ 251,625 $ 7,569,986 $
214,009$ 251,625 $ 7,569,986 $
Continued

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210
City of Rocklin
Combining Statement of Fiduciary Net Position
Custodial Funds
June 30, 2025
(With Comparative Totals for June 30, 2024)
ASSETS
Current assets:

Cash and investments
Cash and investments held by trustee
Receivables
Total assets

LIABILITIES
Current liabilities:

Deposits
Total liabilities

NET POSITION
Restricted for individuals, organizations,
and other governments
Total net position
Northwest
Community Rocklin
Facilities Annexation
District No. 11 Area Trust 2025 2024
1,009,222$ 197,507 $ 5,760,487 $ 5,252,408$ 542,189 - 4,083,991 4,109,390 1,371 - 37,261 70,838 1,552,782$ 197,507$ 9,881,739$ 9,432,636$ - $ 181,397$ 181,397$ - $
- $ 181,397$ 181,397$ - $
1,552,782$ 16,110$ 9,700,342$ 9,432,636$ 1,552,782$ 16,110$ 9,700,342$ 9,432,636$ Concluded
Totals

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211
City of Rocklin
Combining Statement of Changes in
Fiduciary Net Position
Custodial Funds
For the Year Ended June 30, 2025
(With Comparative Totals for June 30, 2024)

Community Community Community
Facilities Facilities Facilities
District No. 3 District No. 6 District No. 7

ADDITIONS
Taxes collected for community facilities districts - $ 68,149$ - $ Investment earnings - 2,620 1,182 Other - 164 - Total additions - 70,933 1,182

DEDUCTIONS
Professional services - 13,400 - Fees and charges - 687 - Repairs and maintenance - - 46,883 Debt service principal - 76,194 - Debt service interest - 2,557 - Total deductions - 92,838 46,883 Change in net position - (21,905) (45,701) Total net position - beginning 416 115,669 47,351 Total net position - ending 416$ 93,764$ 1,650$ Continued

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212
City of Rocklin
Combining Statement of Changes in
Fiduciary Net Position
Custodial Funds
For the Year Ended June 30, 2025
(With Comparative Totals for June 30, 2024)

ADDITIONS
Taxes collected for community facilities districts
Investment earnings
Other
Total additions

Community Community Community
Facilities Facilities Facilities
District No. 8 District No. 9 District No. 10
203,936$ 239,563 $ 3,289,003 $
4,222 4,972 268,463 452 471 9,199 208,610 245,006 3,566,665
13,400 13,800 44,000
2,057 2,418 32,955 - - -
197,190 234,797 1,025,000
6,617 7,879 2,130,444 219,264 258,894 3,232,399
(10,654) (13,888) 334,266 224,663 265,513 7,235,720
214,009$ 251,625 $ 7,569,986 $
Continued

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213
City of Rocklin
Combining Statement of Changes in
Fiduciary Net Position
Custodial Funds
For the Year Ended June 30, 2025
(With Comparative Totals for June 30, 2024)

ADDITIONS
Taxes collected for community facilities districts
Investment earnings
Other
Total additions

DEDUCTIONS
Professional services
Fees and charges
Repairs and maintenance
Debt service principal
Debt service interest
Total deductions
Change in net position
Total net position - beginning
Total net position - ending
Northwest
Community Rocklin
Facilities Annexation
District No. 11 Area Trust 2025 2024
543,114$ - $ 4,343,765$ 4,405,204$ 53,699 - 335,158 333,442 1,523 - 11,809 11,430 598,336 - 4,690,732 4,750,076 22,600 - 107,200 107,000 5,848 - 43,965 44,117 - - 46,883 - 395,000 - 1,928,181 1,817,622 149,300 - 2,296,797 2,354,341 572,748 - 4,423,026 4,323,080 25,588 - 267,706 426,996 1,527,194 16,110 9,432,636 9,005,640 1,552,782$ 16,110$ 9,700,342$ 9,432,636$ Concluded
Total
Custodial Funds

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215

STATISTICAL INFORMATION

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216

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217
Contents Page(s)
Financial Trends
188-197
Revenue Capacity
198-200
Debt Capacity
201-203
Demographic and Economic Information
204-206

STATISTICAL SECTION
This part of the City of Rocklin's annual comprehensive financial report presents detailed information as a context for understanding what the information in the financial statements, footnotes, and required supplementary information says about the City's overall financial health.

Sources: Unless otherwise noted, the information in these schedules is derived from the annual comprehensive financial reports for the relevant year.

These schedules contain trend information to help the reader understand how the City's financial performance and well-being have changed over time.

These schedules contain information to hel
p the reader assess the City's property
These schedules contain information to help the reader assess the affordability of the City's current levels of outstanding debt and the City's ability to issue additional debt in the future.

These schedules offer demographic and economic indicators to help the reader understand the environment within which the City's financial activities take place. 218
Table 1
City of Rocklin
Net Position by Component
Last Ten Fiscal Years
(accrual basis of accounting)
2016 2017 2018 2019 2020
Governmental activities:

Net investment in capital assets 312,465,313$ 305,878,169$ 314,115,482$ 305,852,202$ 310,136,678$ Restricted 26,651,163 28,671,195 15,238,984 40,348,047 34,989,621 Unrestricted (2,310,614) 4,165,814 5,318,242 2,040,874 3,219,038 Total Governmental Activities Net Position
336,805,862$ 338,715,178$ 334,672,708$ 348,241,123$ 348,345,337$

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219
City of Rocklin
Net Position by Component
Last Ten Fiscal Years
(accrual basis of accounting)
Governmental activities:

Net investment in capital assets
Restricted
Unrestricted
Total Governmental Activities Net Position
Table 1
2021 2022 2023 2024 2025
321,321,668$ 313,671,890$ 329,441,747$ 327,411,118$ 327,920,022$ 26,027,928 40,765,135 36,012,891 37,577,474 41,507,301 24,261,106 52,332,480 54,883,778 62,883,042 69,346,842 371,610,702$ 406,769,505$ 420,338,416$ 427,871,634$ 438,774,165$

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220
Table 2
City of Rocklin
Changes in Net Position
Last Ten Fiscal Years
(accrual basis of accounting)
2016 2017 2018 2019 2020
Expenses
Governmental Activities:

General Government 18,001,976$ 15,594,154$ 13,624,066$ 17,129,907$ 18,919,254$ Public Safety 18,957,624 23,573,244 25,317,294 26,650,923 27,875,173 Public works 21,964,264 24,091,079 25,484,445 24,158,972 22,608,920 Parks and Recreation 2,623,712 1,680,297 5,156,203 5,727,541 5,232,182 Community Development 2,892,219 3,648,661 5,324,033 5,083,451 4,351,848 Interest Expense 423,478 997,448 871,020 411,670 382,640 Total Governmental Activities Expenses 64,863,273 69,584,883 75,777,061 79,162,464 79,370,017 Total Primary Government Expenses 64,863,273 69,584,883 75,777,061 79,162,464 79,370,017 Program Revenues
Governmental Activities:

Charges For Services:

General Government
1,754,860 1,546,035 2,033,211 1,617,348 637,675 Public Safety 1,053,903 1,175,654 1,443,940 1,472,824 1,412,661 Public works 3,176,280 1,123,692 112,424 111,789 123,829 Parks and Recreation 817,342 817,551 1,884,019 1,262,352 1,275,472 Community Development 5,562,685 6,166,673 8,351,454 6,842,726 6,260,466 Operating Grants and Contributions 11,304,860 8,407,506 5,630,734 5,409,336 5,283,807 Capital Grants and Contributions 12,126,192 1,979,083 1,502,079 16,661,798 3,481,727 Total Governmental Activities Program Revenues 35,796,122 21,216,194 20,957,861 33,378,173 18,475,637 Total Primary Government Program Revenues 35,796,122 21,216,194 20,957,861 33,378,173 18,475,637 Net (Expense)/Revenue
Governmental activities
(29,067,151) (48,368,689) (54,819,200) (45,784,291) (60,894,380) Total Primary Government Net Expense (29,067,151) (48,368,689) (54,819,200) (45,784,291) (60,894,380)

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221
City of Rocklin
Changes in Net Position
Last Ten Fiscal Years
(accrual basis of accounting)
Expenses
Governmental Activities:

General Government
Public Safety
Public works
Parks and Recreation
Community Development
Interest Expense
Total Governmental Activities Expenses
Total Primary Government Expenses
Program Revenues
Governmental Activities:

Charges For Services:

General Government
Public Safety
Public works
Parks and Recreation
Community Development
Operating Grants and Contributions
Capital Grants and Contributions
Total Governmental Activities Program Revenues
Total Primary Government Program Revenues
Net (Expense)/Revenue
Governmental activities
Total Primary Government Net Expense
Table 2
2021 2022 2023 2024 2025
13,264,359$ 10,100,380$ 17,316,721$ 16,290,451$ 18,899,129$ 31,074,009 26,806,881 33,989,917 38,550,514 39,956,060 25,316,166 25,268,546 23,913,391 24,692,787 24,952,800 6,195,287 6,657,032 7,390,432 8,181,120 8,897,994 4,384,615 3,827,237 5,132,246 6,188,821 6,560,650 336,460 299,252 76,403 40,062 19,026 80,570,896 72,959,328 87,819,110 93,943,755 99,285,659 80,570,896 72,959,328 87,819,110 93,943,755 99,285,659 704,469 462,529 604,579 292,593 1,108,676 1,532,092 1,555,297 1,731,051 1,957,215 1,924,950 192,839 179,834 142,386 160,087 170,496 1,383,594 1,608,690 2,215,373 2,778,285 2,964,557 9,260,016 7,144,338 4,684,967 5,592,962 6,756,513 10,405,582 7,627,523 5,844,166 7,613,156 4,840,144 1,647,362 15,325,597 7,822,971 853,139 4,528,545 25,125,954 33,903,808 23,045,493 19,247,437 22,293,881 25,125,954 33,903,808 23,045,493 19,247,437 22,293,881 (55,444,942) (39,055,520) (64,773,617) (74,696,318) (76,991,778) (55,444,942) (39,055,520) (64,773,617) (74,696,318) (76,991,778)

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Table 2
City of Rocklin
Changes in Net Position
Last Ten Fiscal Years
(accrual basis of accounting)
2016 2017 2018 2019 2020
General Revenues and Other
Changes In Net Position
Governmental Activities:

Taxes:

Property Taxes 9,833,055 10,641,721 11,412,312 17,790,239 19,143,185 Sales and Use Taxes 12,868,331 12,951,595 14,142,141 16,980,818 16,316,611 Gas Tax 4,634,924 4,532,443 5,007,488 4,997,713 6,150,082 Transient Occupancy Tax 572,498 730,719 871,468 1,010,227 745,025 Other Taxes 8,959,418 9,510,931 9,643,071 10,398,211 11,047,706 Motor Vehicle Fees 4,218,989 4,505,705 4,783,848 32,079 54,807 Franchise Fees 2,123,205 2,119,222 2,174,681 2,227,304 2,267,704 Impact Fees 3,045,750 3,682,003 4,444,008 2,932,544 3,399,165 Investment Earnings 1,879,887 1,453,126 1,273,404 1,920,980 2,254,102 Other Revenues 727,498 128,143 1,128,526 1,059,860 471,755 Gain (Loss) on Sale of Assets (767,147) 22,397 15,608 2,731 (851,548) Payments to Agency Funds for Debt Defeasance - - (4,605,013) - - Settlements and recoveries - - - - - Total Governmental Activities 48,096,408 50,278,005 50,291,542 59,352,706 60,998,594 Total Primary Government 48,096,408 50,278,005 50,291,542 59,352,706 60,998,594 Change In Net Position
Governmental activities 19,029,257 1,909,316 (4,527,658) 13,568,415 104,214 Total Primary Government 19,029,257$ 1,909,316$ (4,527,658)$ 13,568,415$ 104,214$

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City of Rocklin
Changes in Net Position
Last Ten Fiscal Years
(accrual basis of accounting)
General Revenues and Other
Changes In Net Position
Governmental Activities:

Taxes:

Property Taxes
Sales and Use Taxes
Gas Tax
Transient Occupancy Tax
Other Taxes
Motor Vehicle Fees
Franchise Fees
Impact Fees
Investment Earnings
Other Revenues
Gain (Loss) on Sale of Assets
Payments to Agency Funds for Debt Defeasance
Settlements and recoveries
Total Governmental Activities
Total Primary Government
Change In Net Position
Governmental activities
Total Primary Government
Table 2
2021 2022 2023 2024 2025

20,385,991 21,600,498 23,530,699 24,762,287 25,984,239 20,742,761 22,024,957 20,283,218 22,202,133 22,118,636 4,855,477 7,311,965 7,542,652 6,897,034 7,058,011 688,896 974,865 1,042,949 1,121,843 1,261,061 12,297,217 14,683,952 15,482,638 16,015,656 16,757,494 51,597 81,409 73,456 88,058 112,907 2,351,705 2,443,215 2,615,012 2,790,010 2,860,741 3,395,078 2,734,639 806,825 2,077,299 4,336,961 408,164 (654,681) 2,904,931 5,658,816 6,747,339 918,842 2,895,645 293,924 571,316 656,920 13,250 117,859 11,000 45,084 - - - - - - - - 3,755,224 - - 66,108,978 74,214,323 78,342,528 82,229,536 87,894,309 66,108,978 74,214,323 78,342,528 82,229,536 87,894,309 10,664,036 35,158,803 13,568,911 7,533,218 10,902,531 10,664,036$ 35,158,803$ 13,568,911$ 7,533,218$ 10,902,531$

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Table 3
City of Rocklin
Fund Balances of Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accounting)
2016 2017 2018 2019 2020
General Fund:

Nonspendable 1,408,708$ 1,408,708$ 1,057,689$ 226,617$ 89,773$ Committed 23,292,378 23,788,872 24,928,400 24,830,167 15,579,960 Unassigned 8,360,590 8,277,801 8,528,815 13,157,856 12,255,196 Total General Fund 33,061,676 33,475,381 34,514,904 38,214,640 27,924,929 All Other Governmental Funds:

Nonspendable
13,757,503 15,437,725 11,398,703 491,455 491,455 Restricted 23,287,775 35,084,069 19,018,164 43,404,491 34,861,603 Committed 2,664,534 5,050,480 11,660,760 13,562,550 16,672,706 Unassigned (3,836,388) (3,714,759) (1,489,422) (399,667) (731,310) Total All Other Governmental Funds 35,873,424 51,857,515 40,588,205 57,058,829 51,294,454 Total All Governmental Funds 68,935,100$ 85,332,896$ 75,103,109$ 95,273,469$ 79,219,383$

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City of Rocklin
Fund Balances of Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accounting)
General Fund:

Nonspendable
Committed
Unassigned
Total General Fund
All Other Governmental Funds:

Nonspendable
Restricted
Committed
Unassigned
Total All Other Governmental Funds
Total All Governmental Funds

Table 3
2021 2022 2023 2024 2025
78,115$ 54,901$ 60,979$ 52,130$ 361,183$ 16,818,145 26,408,553 35,198,542 33,135,509 32,434,050 20,424,550 21,575,015 18,960,635 28,282,984 32,002,658 37,320,810 48,038,469 54,220,156 61,470,623 64,797,891 491,455 491,455 491,455 491,455 491,455 25,536,473 40,273,680 35,521,436 37,086,019 41,015,846 21,942,981 25,987,868 27,218,152 31,604,067 35,218,601 (345,365) (2,210,385) (1,604,633) (1,463,463) (845,338) 47,625,544 64,542,618 61,626,410 67,718,078 75,880,564 84,946,354$ 112,581,087$ 115,846,566$ 129,188,701$ 140,678,455$

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226
Table 4
City of Rocklin
Changes in Fund Balances of Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accounting)
2016 2017 2018 2019 2020
Revenues
Taxes and ssessments 40,369,523$ 46,579,731$ 47,254,480$ 57,209,318$ 59,761,843$ Licenses and permits 3,004,681 3,206,481 3,819,110 3,459,621 3,711,150 Fines and forfeitures 227,817 378,658 428,674 434,809 360,689 Intergovernmental 9,666,864 8,077,195 8,450,768 3,454,813 4,695,501 Charges for services 2,629,221 2,861,823 4,071,862 3,560,821 2,972,542 Use of money and property 2,778,659 2,407,423 2,232,378 2,951,821 3,173,650 Contributions from Community Facilities Districts - - - 15,004,585 - Contributions from developers and homeowners 4,744,217 2,017,824 2,861,773 1,785,491 1,616,562 Other revenues 6,151,550 5,499,670 6,403,899 5,602,179 4,008,934 Total Revenues 69,572,532 71,028,805 75,522,944 93,463,458 80,300,871 Expenditures
General government 18,233,061 16,261,455 12,924,203 17,007,146 21,348,114 Public safety 20,460,097 20,758,713 22,357,043 24,431,060 28,092,395 Public works 14,272,425 13,960,714 13,654,648 13,705,894 13,959,688 Parks and recreation 1,584,662 1,695,318 4,862,875 5,638,206 5,748,384 Community development 2,963,265 4,041,210 4,941,424 4,851,224 4,525,119 Capital outlay 17,525,161 4,863,869 22,961,872 6,252,105 16,448,706 Debt service:

Principal 1,110,000 1,160,000 1,811,481 1,069,678 1,241,255 Interest and fiscal charges 438,478 683,729 691,572 403,221 434,189 Total Expenditures 76,587,149 63,425,008 84,205,118 73,358,534 91,797,850 Excess of Revenues Over(Under) Expenditures (7,014,617) 7,603,797 (8,682,174) 20,104,924 (11,496,979) Other Financing Sources(Uses)
Settlements and recoveries - - - - - Transfers from (to) internal service funds 46,600 51,500 57,400 65,436 (4,557,107) Defeasance of debt
- (1,401,322) (5,000,077) - - Long-term debt proceeds 5,852,781 10,143,821 8,000,077 - - Total Other Financing Sources(Uses) 5,899,381 8,793,999 3,057,400 65,436 (4,557,107) Special Items - - - (4,605,013) - Net Change In Fund Balances (1,115,236)$ 16,397,796$ (5,624,774)$ 15,565,347$ (16,054,086)$ Debt Service as Percentage of Noncapital
Expenditures 2.6% 3.1% 4.1% 2.1% 2.3%

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227
City of Rocklin
Changes in Fund Balances of Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accounting)
Revenues
Taxes and ssessments
Licenses and permits
Fines and forfeitures
Intergovernmental
Charges for services
Use of money and property
Contributions from Community Facilities Districts
Contributions from developers and homeowners
Other revenues
Total Revenues
Expenditures
General government
Public safety
Public works
Parks and recreation
Community development
Capital outlay
Debt service:

Principal
Interest and fiscal charges
Total Expenditures
Excess of Revenues Over(Under) Expenditures
Other Financing Sources(Uses)
Settlements and recoveries
Transfers from (to) internal service funds
Defeasance of debt
Long-term debt proceeds
Total Other Financing Sources(Uses)
Special Items
Net Change In Fund Balances
Debt Service as Percentage of Noncapital
Expenditures
Table 4
2021 2022 2023 2024 2025
66,307,219$ 71,341,177$ 71,681,028$ 75,965,125$ 79,655,985$ 5,360,470 4,627,174 3,414,000 3,528,288 4,412,090 388,974 366,458 297,009 270,272 598,101 4,014,160 5,538,565 15,049,309 5,680,001 8,518,260 2,867,394 2,875,150 2,450,964 4,144,791 5,068,426 1,062,862 540,780 4,180,746 7,067,514 8,200,104 - 13,000,000 - - - 2,887,627 1,752,919 7,304,428 3,904,309 3,112,331 3,979,289 3,020,547 565,500 816,789 860,898 86,867,995 103,062,770 104,942,984 101,377,089 110,426,195 13,919,998 11,024,751 17,432,399 15,785,461 18,231,501 30,201,672 30,773,624 32,773,240 33,721,747 36,976,727 13,504,844 13,503,446 14,083,908 12,647,318 13,197,757 6,344,429 6,679,151 7,323,934 7,746,830 7,660,107 4,326,346 4,582,399 5,033,262 5,618,500 6,616,280 11,220,053 7,246,514 26,314,448 10,895,962 13,885,275

1,295,918 1,326,650 1,294,760 1,317,243 825,913 377,010 339,802 332,278 307,494 273,680 81,190,270 75,476,337 104,588,229 88,040,555 97,667,240 5,677,725 27,586,433 354,755 13,336,534 12,758,955 - - 3,755,224 - - 49,246 48,300 (844,500) 5,601 (1,269,201) - - - - - - - - - - 49,246 48,300 2,910,724 5,601 (1,269,201) - - - - - 5,726,971$ 27,634,733$ 3,265,479$ 13,342,135$ 11,489,754$

2.4% 2.4% 2.1% 2.1% 1.3%

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Table 5
City of Rocklin
Assessed Value of Taxable Property
June 30, 2025
(in thousands of dollars)
City of Rocklin
Taxable Total
Fiscal Public Assessed Direct Tax
Year Secured Utility Unsecured Value Rate
2016 7,732,821,234 9,209,410 148,270,416 7,890,301,060 1.00 2017 8,254,665,596 9,209,410 159,873,122 8,423,748,128 1.00 2018 8,864,135,830 9,121,300 163,939,388 9,037,196,518 1.00 2019 9,624,788,062 9,121,300 175,233,065 9,809,142,427 1.00 2020 10,396,063,477 9,121,300 178,711,195 10,583,895,972 1.00 2021 11,019,162,123 9,121,300 191,718,373 11,220,001,796 1.00 2022 11,676,833,963 10,121,900 193,673,828 11,880,629,691 1.00 2023 12,640,035,325 10,121,900 202,882,065 12,853,039,290 1.00 2024 13,436,280,310 10,121,900 226,415,337 13,672,817,547 1.00 2025 14,111,855,414 10,121,900 226,415,337 14,348,392,651 1.00 Source: Placer County Assessor's Office

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Table 6
City of Rocklin
Direct and Overlapping Property Tax Rates
June 30, 2025
(Rate per $100 of assessed valuation)
Rocklin
Placer Unified Total
Fiscal Basic Total Loomis Union School Roseville Roseville Sierra Tax Year Rate Direct Elementary High District Elementary High College Rate 2016 1.000 1.000 0.020 0.015 0.134 0.043 0.045 0.000 1.258 2017 1.000 1.000 0.016 0.024 0.039 0.044 0.050 0.000 1.173 2018 1.000 1.000 0.016 0.026 0.142 0.012 0.052 0.000 1.247 2019 1.000 1.000 0.014 0.024 0.118 0.010 0.044 0.000 1.210 2020 1.000 1.000 0.014 0.045 0.109 0.010 0.048 0.016 1.242 2021 1.000 1.000 0.012 0.044 0.104 0.010 0.042 0.015 1.227 2022 1.000 1.000 0.013 0.047 0.094 0.010 0.035 0.014 1.212 2023 1.000 1.000 0.011 0.049 0.080 0.009 0.034 0.019 1.202 2024 1.000 1.000 0.001 0.041 0.090 0.009 0.013 0.015 1.169 2025 1.000 1.000 0.000 0.039 0.079 0.008 0.016 0.012 1.155

Source: Placer County Assessor Tax Rate Table
Direct Rates Overlapping Rates

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Table 7
City of Rocklin
Principal Property Tax Payers
Current Year and Nine Years Ago
(1) Percentage Percentage
Primary Taxable of Total Taxable of Total
Land Assessed Assessed Assessed Assessed
Taxpayer Use Valuation Rank Valuation Valuation Rank Valuation PF Portfolio 1 LP Commercial 113,230,000$ 1 0.79%
Meridian Apartments LP Residential 85,107,581 2 0.59% Rhino Holdings Blue Oaks LLC Commercial 75,741,120 3 0.53% Rocklin Sierra Apartments II LLC Residential 69,861,232 4 0.49% TCG Rocklin Campus LLC Institutional 63,424,392 5 0.44% Garnet Creek LLC Residential 60,001,051 6 0.42%
WC Properties (Edens) LLC Commercial 57,660,017 7 0.40% 101 Gold Rocklin LLC Residential 50,017,370 8 0.35% Stanford Terraces Inc. Residential 48,783,554 9 0.34% Winsted Apartments LP Residential 42,452,695 10 0.30% Meridian Apartments LP Residential 72,243,621 1 0.92% MGP X Properties LLC Commercial 67,220,164 2 0.85% ARHC Carocca01 Institutional 53,260,962 3 0.68% Walmart Real Estate Business Trust Commercial 38,280,215 4 0.49% Demmon Rocklin Ranch Partners LP Residential 35,394,482 5 0.45% Williams Portfolio 8 Residential 33,718,534 6 0.43% Sunset Court at Stanford Ranch-344 LLC Residential 32,748,870 7 0.42% Evergreen SR 1011 LP Commercial 32,136,800 8 0.41% KBSIII Rocklin Corporate Center LLC Commercial 28,783,320 9 0.36% Montessa Management LP Residential 28,781,172 10 0.36%
Totals 666,279,012$ 4.63% 422,568,140$ 5.36%
2025 2016
Source(s): HdL Coren and Cone and Placer County Assessor Combined Tax Rolls and the SBE Non Unitary Tax Roll and Placer County Assessor Combined Tax Rolls and the SBE Non Unitary Tax Roll. (1) Estimated calculations are performed on a parcel level, county/controllers' office neither calculates nor apportions revenues at a parcel level.

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Table 8
City of Rocklin
Direct and Overlapping Debt
June 30, 2025
2024/2025 Assessed Valuation: 14,386,982,077$
City's Share
Overlapping Tax and Assessment Debt: Total Debt % Applicable (1) of Debt Sierra Joint Community College District School Facilities Improvement Dist No. 4 190,940,000$ 14.961% 28,566,533$ Rocklin Unified School District 16,869,181 99.074% 16,712,972 Placer Union High School District & School Facilities Improvement District No. 2 53,192,430 3.437% & 9.169% 3,989,761 Roseville Joint Union High School District 92,796,164 0.060% 55,678 Loomis Union School District 6,264,259 0.098% 6,139 Roseville City School District 3,336,781 100.000% 3,336,781 Rocklin Unified School District Community Facilities District No. 1 5,068,981 100% 5,068,981 Rocklin Unified School District Community Facilities District No. 2 23,650,000 100% 23,650,000 Rocklin Unified School District Community Facilities District No. 3 78,117 100% 78,117 City of Rocklin Community Facilities District No. 6 202,165 100% 202,165 City of Rocklin Community Facilities District No. 8 240,720 100% 240,720 City of Rocklin Community Facilities District No. 9 47,135,000 100% 47,135,000 City of Rocklin Community Facilities District No. 10 3,315,000 100% 3,315,000 City of Rocklin Community Facilities District No. 11 2,785,000 100% 2,785,000 California Municipal Finance Authority Community Facilities District No. 2020-5 615,000 100% 615,000 California Municipal Finance Authority Community Facilities District No. 2022-9 3,500,000 100% 3,500,000 California Municipal Finance Authority Community Facilities District No. 2022-10 3,545,000 100% 3,545,000 California Statewide Community Development Authority 1915 Act Bonds 15,250,301 100% 15,250,301 Total overlapping tax and assessment debt 158,053,148$
Direct and Overlapping General Fund Debt:

Placer County General Fund Obligations 73,660,000$ 12.944% 9,534,550$ Rocklin Unified School District General Fund Obligations 17,123,000 99.074% 16,964,441 Roseville Joint Union High School District Certificates of Participation 57,580,000 0.060% 34,548 Loomis Union School Distirct General Fund Obligations 1,701,346 9.925% 168,859 Roseville City School District General Fund Obligations 5,405,179 0.098% 5,297 City of Rocklin Lease Revenue Bonds 7,205,811 100% 7,205,811 City of Rocklin Direct Borrowings 1,116,831 100% 1,116,831 South Placer Fire Protection District Certificates of Participation 4,165,000 0.864% 35,986 Placer Mosquito & Vector Control District General Fund Obligations 1,273,000 12.944% 164,777 Total direct and overlapping general fund debt 35,231,100$ Overlapping Tax Increment Debt (Successor Agency) 14,475,000$ 100% 14,475,000$ Total direct debt 8,322,642$
Total overlapping debt 199,436,606$
Combined Total Debt 207,759,248$ (2)
Ratios to Assessed Valuation:

Total Overlapping Tax and Assessment Debt 1.10%
Total Direct Debt 0.06%
Combined Total Debt 1.44%
Ratios to Redevelopment Successor Agency Incremental Valuation ($1,453,740,459):

Total Overlapping Tax Increment Debt 0.93%
(1) The percentage of overlapping debt applicable to the city is estimated using taxable assessed property value. Applicable percentages were estimated by determining the portion of the overlapping district's assessed value that is within the boundaries of the city divided by the district's total taxable assessed value. (2) Excludes tax and revenue anticipation notes, enterprise revenue, mortgage revenue, and non-bonded capital lease obligations.

Source: California Municipal Statistics, Inc.

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Table 9
City of Rocklin
Pledged-Revenue Coverage
Last Ten Fiscal Years
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Lease Revenue Bonds
Police Building Lease Revenue -$ -$ 513,939$ 458,034$ 418,322$ 531,537$ 530,918$ 531,840$ 531,610$ 531,432$ Debt service:

Principal - - 495,000 520,000 245,000 260,000 270,000 285,000 300,000 315,000 Interest - 180,973 328,725 303,350 284,225 271,600 258,350 244,475 229,850 214,475 Total - 180,973 823,725 823,350 529,225 531,600 528,350 529,475 529,850 529,475 Coverage - - 0.62 0.56 0.79 1.00 1.00 1.00 1.00 1.00 Certificates of Participation
Police Building Lease Revenue 536,454$ 516,077$ n/a n/a n/a n/a n/a n/a n/a n/a Debt service:

Principal 465,000 485,000 n/a n/a n/a n/a n/a n/a n/a n/a Interest 71,455 31,078 n/a n/a n/a n/a n/a n/a n/a n/a Total 536,455 516,078 n/a n/a n/a n/a n/a n/a n/a n/a Coverage 1.00 1.00 n/a n/a n/a n/a n/a n/a n/a n/a Note: Certificates of Participation were refunded with Lease Revenue Bonds on 11/1/2016. Lease Revenue Bonds have cash from refunding to apply towards interest.

Details regarding the city's outstanding debt can be found in the notes to the financial statements.

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Table 10
City of Rocklin
Ratio of Outstanding Debt by Type
June 30, 2025
Last Ten Fiscal Years
2003 2003
Rocklin Rocklin Rocklin
2003 Public Public 2016 Public Sunset Total Total
Certificates Financing Financing Lease Financing Whitney Primary Debt Fiscal of Authority Authority Revenue Authority Recreation Subscription Government Per Year Participation (b) Senior - Bonds (c) Sub - Bonds (c) Bonds Bank Loan Area Note Liability Debt Capita (a) 2016 1,515,000 7,020,000 645,000 - - - - 9,180,000 146.22 2017 - 6,440,000 550,000 10,116,218 (b) - - - 17,106,218 261.15 2018 - - - 9,593,667 4,151,706 (c) 2,531,890 - 16,277,263 239.84 2019 - - - 9,046,116 3,634,290 2,499,629 - 15,180,035 215.55 2020 - - - 8,773,565 3,105,829 2,031,836 - 13,911,230 194.69 2021 - - - 8,486,015 2,564,866 1,536,881 - 12,587,762 175.28 2022 - - - 8,188,464 2,013,154 1,031,943 - 11,233,561 155.99 2023 - - - 7,875,913 1,526,806 516,934 601,247 10,520,900 147.20 2024 - - - 7,548,363 1,029,183 - 598,561 9,176,107 125.76 2025 - - - 7,205,811 521,002 - 595,829 8,322,642 113.74 (a) These ratios are calculated using January 1st population from State of California, Department of Finance (b) In 2016 the Certificates of Participation were refunded by the 2016 Lease Revenue Bonds. (c) In 2017 the Rocklin Public Finance Authority Senior and Subordinate Bonds were refunded with a Bank Loan.

Source: The City's Annual Comprehensive Financial Reports, State of California Department of Finance (population) Governmental Activities

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Table 11
City of Rocklin
Principal Employers - Top 10
Current Year and Nine Years Ago
2025 2016
Percent of Percent of
Number of Total Number of Total
Employer Employees Rank Employment Employees Rank Employment Sierra Joint Community College District 1,200 1 23.58% 497 5 9.52% Rocklin Unified School District 813 2 15.98% 1,168 1 22.38% S.E. Scher Corporation 663 3 13.03%
Oracle America, Inc. 553 4 10.87% 800 2 15.33% American Healthcare Administrative Services, Inc. 490 5 9.63% United Natural Foods West, Inc. (UNFI) 385 6 7.57% 555 3 10.64% Pacific Secured Equities, Inc. 300 7 5.90% City of Rocklin 268 8 5.27%
Bi Warehousing, Inc. 216 9 4.25%
SMA Solar Technology America LLC 200 10 3.93% Esurance Insurance Services, Inc. 545 4 10.44% Purple Communications 428 6 8.20%
Walmart 325 7 6.23%
Ace Hardware Corporation 301 8 5.77%
United Parcel Service (UPS) 300 9 5.75%
Rocklin Academy Charter Schools 299 10 5.73% Total 5,088 100% 5,218 100%
Source: CA Employment Development Department, Dun & Bradstreet, and City of Rocklin Payroll Note: Number of Employees are self-reported by Employers.

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Table 12
City of Rocklin
Operating Indicators By Function
Last Ten Fiscal Years
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Function:

Public Safety
911 Calls processed 15,322 18,638 17,271 18,215 18,736 20,184 18,437 18,837 16,690 Note 3 Officer initiated activity 21,008 21,221 23,018 25,801 18,524 20,634 19,714 20,547 21,481 Note 3 Felony arrests 291 306 253 241 295 301 373 383 321 Note 3 Misdemeanor arrests 782 740 922 893 647 760 842 744 759 Note 3 Citations issued 3,317 2,704 3,648 3,701 2,190 3,091 3,047 2,906 3,287 Note 3 Community Development
Building Permits Issued- SFR1 536 671 585 439 422 462 208 155 250 157 Building Permits Issued- MFR Units2 178 319 - - - 195 351 56 - - Building Permits Issued- Commercial 65 58 45 37 20 47 48 34 50 47 Building Permits Issued- Pools 163 142 176 182 209 227 211 125 100 100 Notes:
(1) SFR-Single Family Residences
(2) Multi-Family Residences by number of housing units
(3) Statistics not available at time of report. Police Annual Report available online in the Spring after year end.

Source: City of Rocklin Annual Police Report, City of Rocklin Building Activity Reports

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Table 13
City of Rocklin
Capital Asset Statistics By Function
Last Ten Fiscal Years
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Function:

General Government
Number of buildings 2 2 2 2 2 2 2 2 2 2 Public Safety
Police Stations 1 1 1 1 1 1 1 1 1 1 Fire stations 3 3 3 3 3 3 3 3 3 3 General Services
Miles of streets 196 197 198 201 207 211 214 215 237 240 Number of street lights 5,301 5,317 5,339 5,343 5,445 5,585 5,632 5,645 5,669 5,682 Miles of off-street bikeways 26 26 26 26 26 26 26 31 39 39 Recreation
Parks 33 34 36 36 37 37 37 37 37 37 Community centers 2 2 2 2 2 2 2 2 2 2 Source:City of Rocklin Finance Division

Page 206 ends

237

Chavan & Associates, LLP
Certified Public Accountants
16450 Monterey Rd, Suite 5
Morgan Hill, CA 95037

CITY OF ROCKLIN, CALIFORNIA

APPROPRIATIONS LIMIT SCHEDULE AND
INDEPENDENT ACCOUNTANT’S REPORT

For the Year ended June 30, 2025
* * *

238

CITY OF ROCKLIN, CALIFORNIA

APPROPRIATIONS LIMIT SCHEDULE AND
INDEPENDENT ACCOUNTANT’S REPORT

FOR THE YEAR ENDED JUNE 30, 2025

TABLE OF CONTENTS

PAGE NO.

I
NDEPENDENT ACCOUNTANT’S REPORT ........................................................................... 1 - 2

APPROPRIATIONS LIMIT SCHEDULE .................................................................................. 3

NOTES TO THE APPROPRIATIONS LIMIT SCHEDULE ........................................................... 4

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Independent Accountant’s Report on Applying
Agreed-Upon Procedures Related to the
Article XIII-B Appropriations Limit

To the Honorable Mayor and Members of the
City Council of the City of Rocklin
Rocklin, California

We have performed the procedures enumerated below to the accompanying Appropriations Limit Schedule of the City of Rocklin, (the City), for the year ended June 30, 2025.

The City’s management is responsible for the appropriations limit calculation for the year ended June 30, 2025. The City has agreed to and acknowledged that the procedures performed are appropriate to meet the intended purpose of assisting the City in evaluating the appropriations limit calculation in accordance with the requirements of Section 1.5 of Article XIIB of the California Constitution. The procedures are recommended by the California Committee on Municipal Accounting (as presented in the CCMA White Paper titled Agreed-upon Procedures Applied to the Appropriations Limitation Prescribed by Article XIII-B of the California Constitution). This report may not be suitable for any other purpose. The procedures performed may not address all the items of interest to a user of this report and may not meet the needs of all users of this report and, as such, users are responsible for determining whether the procedures performed are appropriate for their purposes.

The procedures performed and our findings were as follows:

1. We obtained the completed Appropriations Limit Worksheet for the year ended June 30, 2025 and compared the limit and annual adjustment factors included in the worksheet to those adopted by the resolution of the City Council. We also compared the population and inflation options included in the aforementioned worksheets to those that were selected by a recorded vote of the City Council.

Findings: No exceptions were noted as result of applying these procedures.

2. For the accompanying Appropriations Limit Schedule, we added the prior year’s limit to the total adjustments and agreed the resulting amount to the current year’s limit.

Findings: No exceptions were noted as result of applying these procedures.

3. We agreed the current year information presented in the accompanying Appropriation Limit Schedule to the appropriate supporting worksheets described in No. 1 above.

Findings: No exceptions were noted as result of applying these procedures.

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4. We agreed the prior year appropriations limit in the accompanying Appropriation Limit Schedule to the prior year appropriations limit adopted by the City Council.

Findings: No exceptions were noted as result of applying these procedures.

We were engaged by the City to perform this agreed-upon procedures engagement and conducted our engagement in accordance with attestation standards established by the American Institute of Certified Public Accountants. We were not engaged to and did not conduct an examination or review, the objective of which would be the expression of an opinion or conclusion, respectively, on the appropriations limit calculation for the year ended June 30, 2025. Accordingly, we do not express such an opinion or conclusion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you. No procedures have been performed with respect to the determination of the appropriations limit for the base year, as defined by Article XIII- B of the California Constitution.

We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements related to our agreed-upon procedures engagement.

This report is intended solely for the use of the City Council and management of the City and is not intended to be and should not be used by anyone other than these specified parties. However, this report is a matter of public record, and its distribution is not limited.

October 10, 2025
Morgan Hill, California

241

CITY OF ROCKLIN, CALIFORNIA

APPROPRIATIONS LIMIT SCHEDULE
FOR THE YEAR ENDED JUNE 30, 2025
3 Amount Source
A.

Appropriations limit for the fiscal year ended June 30, 2024 62,870,043$ Prior Year Schedule B. Calculation Factors:

1. Population increase % 1.0252
1)
State Department of Finance

2. Inflation increase % 1.0362 State Department of Finance

3. Total adjustment factor % 1.0624 B1 x B2
C. Annual adjustment Increase (Rounded) 3,923,091 [(B3-1)A)] D. Other Adjustments:

Loss responsibility (-) - N/A
Transfers to private (-) - N/A
Transfers to fees (-) - N/A
Assumed responsibility (+) - N/A
E. Total Adjustments 3,923,091 (C+D)
F. Appropriations limit for the fiscal year ending June 30, 2025 66,793,133$ (A+E) 1) Greater of population increase % for:

City of Rocklin 1.0217
Placer County 1.0252

242

CITY OF ROCKLIN, CALIFORNIA

NOTES TO THE APPROPRIATIONS LIMIT SCHEDULE
FOR THE YEAR ENDED JUNE 30, 2025
4 1. PURPOSE OF LIMITED PROCEDURES REVIEW

Under Article XIIIB of the California Constitution (the Gann Spending Limitations Initiative), California governmental agencies are restricted as to the amount of annu al appropriations from proceeds of taxes. Effective for years beginning on or after July 1, 1990, under Section 1.5 of Article XIIB, the annual calculation of the appropriation limit is subject to a limited procedures review in connection with the annual audit.

2. METHOD OF CALCULATION

Under Section 10.5 of Article XIIIB, for fiscal years beginn ing on or after July, 1990, the appropriations limit is required to be calculated based on the lim it for the fiscal year 1986 -87, adjusted for the inflation and population factors discussed in Notes 3 and 4 below.

3. INFLATION FACTORS

A California governmental agency may adjust its appropriations lim it by either the annual percentage change in the 4
th quarter per capita personal income (which percentage is supplied by the State Department of Finance) or the percentage change in the local assessment roll from the preceding year due to the change of local nonresidential construct ion. The factor adopted by the City for the year 2024-25 represents the annual percentage change in the per capita personal income.

4. POPULATION FACTORS

A California governmental agency may adjust its appropriations limit by either the annual percentage change of the jurisdiction’s own population or the annual percentage change in population of the county where the jurisdiction is located. The fac tor adopted by the City for the year 2024-25 represents the annual percentage change in population for the County.

5. OTHER ADJUSTMENTS

A California government agency may be required to adjust its appropriations limit when certain events occur, such as the transfer of responsibility for municipal services to, or from, another government agency or private entity. The City had no such adjustment for the year ending June 30, 2025.

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To the City Council of the
City of Rocklin

We have audited the basic financial statements of the City of Rocklin as of and for the year ended June 30, 2025, and have issued our report thereon dated November 30, 2025. Professional standards require that we advise you of the following matters relating to our audit.

Our Responsibility in Relation to the Financial Statement Audit

As communicated in our engagement letter, our responsibility, as described by professional standards, is to form and express an opinion(s) about whether the financial statements that have been prepared by management with your oversight are presented fairly, in all material respects, in conformity with accounting principles generally accepted in the United States of America.

Our audit of the financial statements does not relieve you or management of your respective responsibilities.

Our responsibility, as prescribed by professional standards, is to plan and perform our audit to obtain reasonable, rather than absolute, assurance about whether the financial statements are free of material misstatement. An audit of financial statements includes consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Authority’s internal control over financial reporting. Accordingly, as part of our audit, we considered the internal control of the City of Rocklin solely for the purpose of determining our audit procedures and not to provide any assurance concerning such internal control.

We are also responsible for communicating significant matters related to the audit that are, in our professional judgment, relevant to your responsibilities in overseeing the financial reporting process. However, we are not required to design procedures for the purpose of identifying other matters to communicate to you.

Other Information in Documents Containing Audited Financial Statements

Pursuant to professional standards, our responsibility as auditors for other information in documents containing City of Rocklin’s audited financial statements does not extend beyond the financial information identified in the audit report, and we are not required to perform any procedures to corroborate such other information.

Our responsibility also includes communicating to you any information which we believe is a material misstatement of fact. Nothing came to our attention that caused us to believe that such information, or its manner of presentation, is materially inconsist ent with the information, or manner of its presentation, appearing in the financial statements. 244

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Planned Scope and Timing of the Audit

We conducted our audit consistent with the planned scope and timing w e previously communicated with management.

Compliance with All Ethics Requirements Regarding Independence

The engagement team and others in our firm, as appropriate, have complied with all relevant ethical requirements regarding independence. Safeguards have been implemented to reduce threats to our independence to an acceptable level in relation to the preparation of the financial statements and related note disclosures. Those safeguards include the review of the financial statements and notes by a qualified Partner, Manager, Senior or third party, that has not been included in the audit team.

Significant Risks Identified

We did not identify any significant risks that required special audit consideration.

Qualitative Aspects of the Authority’s Significant Accounting Practices

Significant Accounting Policies
Management has the responsibility to select and use appropriate accounting policies. A summary of the significant accounting policies adopted by the City of Rocklin is included in Note 1 to the financial statements. There have been no initial selection of accounting policies and no changes in significant accounting policies or their application during June 30, 2025, other then the implementation of GASB 101 as disclosed in Note 1 to the financial statements . No matters have come to our attention that would require us, under professional standards, to inform you about (1) the methods used to account for significant unusual transactions and (2) the effect of significant accounting policies in controversial or em erging areas for which there is a lack of authoritative guidance or consensus.

Significant Accounting Estimates and Related Disclosures

Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s current judgments. Those judgments are normally based on 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 markedly from management’s current judgments.

The most sensitive accounting estimates affect ing the financial statements include actuarial assumptions included in employee retirement plans that impact pension and other postemployment balances reported in the financial statements, and net present value calculations for right of use assets and leases.
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Management’s estimates related to pensions and OPEB are based on information included in valuation reports by CalPERS and consult ants We evaluated the key factors and assumptions used to develop the identified estimates and determined that it is reasonable in relation to the basic financial statements taken as a whole and in relation to the applicable opinion units.

Financial Statement Disclosures

Certain financial statement disclosures involve significant judgment and are particularly sensitive because of their significance to financial statement users. The most sensitive disclosures affecting City of Rocklin’s financial statements relate to cash and investments , pensions and long-term liabilities.

Significant Unusual Transactions

For purposes of this communication, professional standards require us to communicate to you significant unusual transactions identified during our audit. No significant unusual transactions were identified as a result of our audit procedures that required the attention of management.

Identified or Suspected Fraud

We did not identify nor obtain information that indicates that fraud may have occurred.

Significant Difficulties Encountered during the Audit

We encountered no significant difficulties in dealing with management relating to the performance of the audit.

Uncorrected and Corrected Misstatements

For purposes of this communication, professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that we believe are trivial, and communicate them to the appropriate level of management. Further, professional standards require us to also communicate the effect of uncorrected misstatements related to prior periods on the relevant classes of transactions, account balances or disclosures, and the financial statements as a whole and each appli cable opinion unit. There were no uncorrected financial statement misstatements identified.

The attached schedule summarizes uncorrected financial statement misstatements whose effects in the current and prior periods, as determined by management, are immaterial, both individually and in the aggregate, to the financial statements taken as a whole.

Uncorrected misstatements or matters underlying those uncorrected misstatements could potentially cause future-period financial statements to be materially misstated, even though the uncorrected misstatements are immaterial to the financial statements currently under audit. 246

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In addition, professional standards require us to communicate to you all material, corrected misstatements that were brought to the attention of management as a result of our audit procedures. There were no material, corrected misstatements noted during the audit.

Disagreements with Management

For purposes of this letter, professional standards define a disagreement with management as a matter, whether or not resolved to our satisfaction, concerning a financial accounting, reporting, or auditing matter, which could be significant to the City of Rocklin’s financial statements or the auditor’s report. No such disagreements arose during the course of the audit.

Circumstances that Affect the Form and Content of the Auditor’s Report

For purposes of this letter, professional standards require that we communicate any circumstances that affect the form and content of our auditor’s report. There were no circumstances that affect the form and content of our auditor’s report.

Representations Requested from Management

We have requested certain written representations from management, which are included in the attached letter dated November 30, 2025.

Management’s Consultations with Other Accountants

In some cases, management may decide to consult with other accountants about auditing and accounting matters. Management informed us that, and to our knowledge, there were no consultations with other accountants regarding auditing and accounting matters.

Other Significant Matters, Findings, or Issues

In the normal course of our professional association with the City of Rocklin, we generally discuss a variety of matters, including the application of accounting principles and auditing standards, operating and regulatory conditions affecting the City, and operational plans and strategies that may affect the risks of material misstatement. None of the matters discussed resulted in a condition to our retention as the City of Rocklin’s auditors. 247

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This report is intended solely for the information and use of the Board and management of the City of Rocklin and is not intended to be and should not be used by anyone other than these specified parties.

November 30, 2025
Morgan Hill, California
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City of Rocklin
City Council and Management
Rocklin, California

In planning and performing our audit of the financial statements of City of Rocklin as of and for the year ended June 30, 2025, 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, we considered City of Rocklin ’s internal control over financial reporting (internal control) as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of City of Rocklin ’s internal control.

Accordingly, we do not express an opinion on the effectiveness of City of Rocklin ’s internal control over financial reporting.

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 over financial reporting, 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 reasonable possibility exists when the likelihood of an event occurring is either reasonably possible or probable as defined as follows:

• Reasonably possible: The chance of the future event or events occurring is more than remote but less than likely.

• Probable: The future event or events are likely to occur.

Our consideration of internal control was for the limited purpose described in the first paragraph and was not designed to identify all deficiencies in internal control that might be significant deficiencies or material weaknesses and therefore, there can be no assurance that all deficiencies, significant deficiencies, or material weaknesses have been identified. 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 may exist that have not been identified.

The following is a summary of new accounting pronouncements from the Governmental Accounting Standards Board:

GASB Statement No. 103, Financial Reporting Model Improvements, effective fiscal 2026.

Establishes new accounting and financial reporting requirements or modifies existing requirements related to (a) Management’s discussion and analysis (MD&A) (b) Unusual or infrequent items (c) Presentation of the proprietary fund statement of revenues, expenses, and changes in fund net position (d) Information about major component units in basic financial statements (e) Budgetary comparison information (f) Financial trend information in the statistical section

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GASB Statement No. 104, Disclosure of Certain Capital Assets, effective fiscal 2026.

Update requirement for capital assets note disclosures by:

1. Lease assets and intangible right -to-use assets should be disclosed separately by major class of underlying asset in the capital as-sets note disclosures

2. Subscription assets should be separately disclosed

3. Intangible assets other than those three types to be disclosed separately by major class

4. Additional disclosures for capital assets held for sale

Purpose of Communication
This communication is intended solely for the information and use of management and those individuals charged with governance, and others within the organization, and is not intended to be and should not be used by anyone other than these specified parties.

Respectfully,

November 30, 2025
Morgan Hill, California
250
City Council
Staff Report

Subject:

Fiscal Year 2024/25 Single Audit Report
Date:

February 24, 2026
Submitted By:

Angela Doyle, Senior Accountant
Diane Ahn, Accounting Officer
Daniel Choe, Administrative Services Deputy Director
Department:

Administrative Services - Finance
Recommendation:

Adopt a Resolution of the City Council of the City of Rocklin Accepting and Approving the Single Audit Report for the Year Ended June 30, 2025.

Background:

The federal Single Audit Act of 1984, as amended in 1996, and the Uniform Guidance issued by the Federal Office of Management and Budget in 2014 established requirements for audits of states, local governments and Indian tribal governments that administer federal financial assistance programs. Pursuant to the Uniform Guidance, all non-federal government agencies and nonprofit organizations that expend $750,000 or more in federal awards in a given fiscal year are required to undergo a Single Audit.

The City of Rocklin had federal award expenditures of $1,325,093 during the fiscal year ended June 30, 2025; therefore, a Single Audit is required. This audit also includes reporting on expenditures to the City of Rocklin’s Community Development Block Grant (CDBG) program, as well as funds allocated to subrecipients.

A Single Audit, conducted by the auditing firm Chavan & Associates, LLP, for the year ended June 30, 2025, has been completed. The Single Audit Report for the year ended June 30, 2025 has been prepared (Attachment 2). The audit found no internal control weakness or instance of non-compliance. Staff recommends that the City Council adopt a resolution (Attachment 1) to accept the Single Audit for the fiscal year ended June 30, 2025.

Fiscal Impact:

There is no direct fiscal impact to the General Fund from the staff recommendation.

Item Number C5..

ATTACHMENTS:

1. Resolution

2. Resolution Exhibit A - FY 2024/25 Single Audit Report 251
Resolution No. 2026- February 24, 2026 Page 1 of 1
1 RESOLUTION NO. 2026-

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ROCKLIN

ACCEPTING AND APPROVING THE SINGLE AUDIT REPORT
FOR THE YEAR ENDED JUNE 30, 2025

WHEREAS, the Single Audit Act of 1984, as amended, and the Uniform Guidance issued by the Office of Management and Budget in 2014 establish requirements for audits of local governments that administer federal financial assistance programs, and require a single audit for the City of Rocklin; and

WHEREAS, a single audit was performed by Chavan & Associates, LLP for the year ended June 30, 2025, and a Single Audit Report prepared, without findings of internal control weakness or instances of non-compliance.

NOW THEREFORE, BE IT RESOLVED by the City Council of the City of Rocklin as follows:

Section 1. The Single Audit Report for the year ended June 30, 2025, attached hereto as Exhibit “A” and by this reference incorporated herein, is accepted and approved.

PASSED AND ADOPTED this 24th day of February, 2026, by the following vote:

AYES: Councilmembers:

NOES: Councilmembers:

ABSENT: Councilmembers:

ABSTAIN: Councilmembers:

____________________________________
David Bass, Mayor

ATTEST:

____________________________
Avinta Singh, City Clerk
252

Chavan & Associates, LLP
Certified Public Accountants
16450 Monterey Road, Suite #5
Morgan Hill, CA 95037

CITY OF ROCKLIN, CALIFORNIA

SINGLE AUDIT REPORT

FOR THE YEAR ENDED JUNE 30, 2025

253

CITY OF ROCKLIN, CALIFORNIA

SINGLE AUDIT REPORT

TABLE OF CONTENTS
JUNE 30, 2025

PAGE NO.

Independent Auditor’s Report on Compliance for Each Major Federal Program and Report on Internal Control Over Compliance in Accordance with Uniform Guidance .......................................................................................................... 1

Schedule of Expenditures of Federal Awards ...................................................................... 4

Notes to Schedule of Expenditures of Federal Awards ....................................................... 5

Schedule of Findings and Questioned Costs:

Section I - Summary of Auditor’s Results ..................................................................... 6 Section II - Financial Statement Findings ...................................................................... 7 Section III - Federal Awards Findings and Questioned Costs........... ............................ 7

Summary Schedule of Prior Year Findings ......................................................................... 8

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 ................................. 9 254

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INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE FOR EACH

MAJOR FEDERAL PROGRAM AND REPORT ON INTERNAL CONTROL OVER

COMPLIANCE IN ACCORDANCE WITH THE UNIFORM GUIDANCE

To the Honorable Mayor and Members of the
City Council of the City of Rocklin
Rocklin, California

Report on Compliance for Each Major Federal Program

Opinion over Each Major Federal Program

We have audited the City of Rocklin (the City)'s compliance with the types of compliance requirements described in OMB Compliance Supplement that could have a direct and material effect on each of the City’s major federal programs for the year ended June 30, 2025. The City’s major federal programs are identified in the summary of auditor’s results section of the accompanying schedule of findings and questioned costs.

In our opinion, the City complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2025.

Basis for Opinion on Each Major federal programs

We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America (GAAS); the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States (Government Auditing Standards); and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Our responsibilities under those standards and Uniform Guidance are further described in the Auditor’s Responsibilities for the Audit of Compliance section of our report.

We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with 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 opinion on compliance for each major federal programs. Our audit does not provide a legal determination of the City ’s compliance with the compliance requirements referred to above.

Responsibilities of Management for Compliance

Management is responsible for compliance with the requirements referred to above and for the design, implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules and provisions of contracts or grant agreements applicable to the City’s federal programs.

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Auditor’s Responsibilities for the Audit of Compliance

Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fraud or error, and express an opinion on the City’s compliance based on our audit. 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 GAAS, Government Auditing Standards, and the Uniform Guidance will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance requirements referred to above is considered material, if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about the City’s compliance with the requirements of each major federal programs.

In performing an audit in accordance with GAAS, Government Auditing Standards, and the Uniform Guidance, we:
 Exercise professional judgment and maintain professional skepticism throughout the audit.  Identify and assess the risks of material noncompliance, 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 City’s compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances.  Obtain an understanding of the City’s internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control over compliance. Accordingly, no such opinion is expressed.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that we identified during the audit.

Report on Internal Control over Compliance

Our consideration of internal control over compliance was for the limited purpose described in the Auditor’s Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies in internal control over compliance. Given these limitations, during our audit we did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. However, material weaknesses or significant deficiencies in internal control over compliance may exist that were not identified.

A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies in internal control over compliance, such 256

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that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis.

A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance.

Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, no such opinion is expressed.

The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose.

November 17, 2025
Morgan Hill, California
257

CITY OF ROCKLIN, CALIFORNIA

SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2025
The accompanying notes are an integral part of this financial statement.

4 Pass-through ExpendituresAssistance Identifying to FederalFederal Grantor/Pass-Through Grantor/Program Title Listing Number Subrecipients ExpendituresU.S. Department of TransportationPass-through programs from the California Dept of Transportation: Highway Planning and Construction ClusterPavement Rehabilitation 20.205(1)STPL-5095 (026) -$ 639,672$ At-Grade Railroad Roadway and Pedestrian Improvements 20.205(1)STPL-5095 (028) - 196,254 Total Highway Planning and Construction Cluster- 835,926 Pass-through programs from California Office of Traffic Safety:Highway safety clusterState and Community Highway Safety:Traffic Enforcement PT24163 20.600 N/A - 5,757 Traffic Enforcement PT25114 20.600 N/A - 19,377 Minimum Penalties for Repeat Offenders for Driving While Intoxicated:Traffic Enforcement PT25114 20.608 N/A - 17,265 Total Highway safety cluster- 42,399 Total US Department of Transportation - 878,325 U.S. Department of Homeland SecurityPass-through programs from the California Office of Emergency Services:Homeland Security ClusterFY 2022 Homeland Security Grant Program 97.067 EMW-2022-SS-00043 - 89,078 FY 2023 Homeland Security Grant Program 97.067 061-00000 - 57,037 Total US Department of Homeland Security - 146,115 U.S. Department of Housing and Urban DevelopmentDirect program:HUD Entitlement 24-25 14.218 N/A 41,355 288,513 Total US Department of Housing and Urban Development 41,355 288,513 U.S. Department of JusticeDirect program:Bulletproof Vest 2022 16.607 N/A - 26 Bulletproof Vest 2024 16.607 N/A - 12,114 Total US Department of Justice - 12,140 Total Federal Programs 41,355$ 1,325,093$ (1)Audited as major program 258

CITY OF ROCKLIN, CALIFORNIA

NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2025
5 Note 1. Basis of Presentation

The accompanying schedule of expenditures of federal awards (the schedule) includes the federal grant activity of the City of Rocklin (the City) under programs of the federal government for the year ended June 30, 2025. The information in this schedule is presented in accordance with the requirements of the Office of Management and Budget Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Because the schedule presents only a selected portion of the operations of the City, it is not intended to and does not present the financial position, changes in net position, or cash flows of the City.

Note 2. Summary of Significant Accounting Policies

Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. The City has elected not to use the 10 percent de- minimums indirect cost rate as allowed under Uniform Guidance.

Note 3. Relationship to the Basic Financial Statements

The amounts reported in the accompanying schedule agree, in all material respects, to amounts reported within the City’s financial statements. Federal award revenues are reported principally in the City’s financial statements as intergovernmental revenues.

Note 4. Relationship to Federal Financial Reports

Amounts reported in the accompanying schedule agree or can be reconciled with the amounts reported or to be reported in the federal financial reports.

Note 5. Pass-Through Entities' Identifying Number

When federal awards were received from a pass-through entity, the Schedule of Expenditures of Federal Awards shows, if available, the identifying number assigned by the pass-through entity. When no identifying number is shown, the City has determined that no identifying number is assigned for the program, or the City was unable to obtain an identifying number from the pass-through entity. 259

CITY OF ROCKLIN, CALIFORNIA

SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE FISCAL YEAR ENDED JUNE 30, 2025
6 Section I - Summary of Auditor's ResultsFinancial StatementsType of auditor's report issuedInternal control over financial reporting:Material weaknesses? YesxNoSignificant deficiencies identified notconsidered to be material weaknesses? YesxNone ReportedNon-compliance material to financial statements noted? YesxNoFederal AwardsInternal control over major programs:Material weaknesses? YesxNoSignificant deficiencies identified notconsidered to be material weaknesses? YesxNone ReportedType of auditor's report issued on compliance over major programsAny audit findings disclosed that are required to be reported inaccordance with 2 CFR 200.516(a) YesxNoIdentification of Major Programs:Assistance ListingName of Federal ProgramPavement RehabilitationAt-Grade Railroad Roadway and Pedestrian ImprovementsDollar threshold used to distinguish betweentype A and type B programs:Auditee qualified as low risk auditee? YesxNo750,000$ UnmodifiedUnmodified20.20520.205
260

CITY OF ROCKLIN, CALIFORNIA

SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE FISCAL YEAR ENDED JUNE 30, 2025
7 Section II - Financial Statement Findings

No findings noted.

Section III - Federal Award Findings and Questioned Costs

No findings noted.

261

CITY OF ROCKLIN, CALIFORNIA

SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS
FOR THE FISCAL YEAR ENDED JUNE 30, 2025
8 Section II - Financial Statement Findings

No findings noted.

Section III - Federal Award Findings and Questioned Costs

No findings noted.

262

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[email protected] • www.cnallp.com
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 of the City of Rocklin
Rocklin, 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 financial statements of the City of Rocklin (the “City”) as of and for the year ended June 30, 2025, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements, and have issued our report thereon dated November 17, 2025.

Report on Internal Control over Financial Reporting

Management is responsible for establishing and maintaining effective 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 over financial reporting was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over financial reporting that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control over financial reporting 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 of 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 263

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[email protected] • www.cnallp.com
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.

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 entity’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.

Morgan Hill, California
November 17, 2025

264
City Council
Staff Report

Subject:

Transportation Development Fund Claims
Date:

February 24, 2026
Submitted By:

Angela Doyle, Senior Accountant
Daniel Choe, Administrative Services Deputy Director
Department:

Administrative Services - Finance
Recommendation:

Adopt a Resolution of the City Council of the City of Rocklin Authorizing the City Manager to Submit Claims for Local Transportation and State Transit Assistance Funds.

Background:

The state Transportation Development Act of 1971 was enacted to provide a stable source of funding for state transit needs. The Act is administered by the California Department of Transportation (Caltrans) through various designated county Regional Transportation Planning Agencies (RTPA) within the State. The Placer County Transportation Planning Agency (PCTPA) is the RTPA for Placer County.

The Transportation Development Act provides two major funding sources for public transportation: Local Transportation Funds (LTF) and State Transit Assistance (STA). LTF funds are derived from ¼ cent of each retail sales tax dollar collected within Placer County’s boundaries and then allocated based upon population. The STA funds are derived from a statewide excise tax on gasoline and sales tax on diesel fuel then allocated to transit operators and providers. PCTPA is also required to set aside a percentage of LTF before allocations for Bicycle and Pedestrian path uses. The City of Rocklin is eligible to receive funding from all LTF and STA revenue sources.

Each year PCTPA allocates the LTF and STA funding to agencies within its jurisdiction. The allocations for Fiscal Year (FY) 2025/26 are reflected in Attachment 3. Additionally, the City of Rocklin has an unclaimed carryover STA allocation from FY 2023/24 that rolled forward into unclaimed FY 2024/25 funds, with the unclaimed balance shown in Attachment 4. The City submits annual claim forms to request the amounts allocated to Rocklin and to describe the programs and projects that will benefit from the funds received, as indicated in the claims attached as Exhibit A to the Resolution (Attachment 2).

Staff has prepared the claim forms for FY 2025/26 and recommends the City Council authorize the City Manager to submit these claims to PCTPA for the Transportation Development Funds.

Item Number C6.

265

The total City transportation development funds claim is comprised of the following:

Local Transportation Fund (LTF)
:

Street and Road Purposes $5,141,375 Transit Services
$ 156,546

Total LTF Claim $5,297,921

State Transit Assistance (STA)
:

FY 2024/25 STA Allocation Balance $ 338,555 FY 2025/26 STA Allocation
$ 554,882

Total STA Claim $ 893,437

Total Claim Amount:

$6,191,358
Fiscal Impact:

There is no direct impact on General Fund. The total FY 2025/26 claim amount is $6,191,358 for public transportation.

ATTACHMENTS:

1. Resolution

2. Resolution Exhibit A - Claim Forms

3. FY 2025/26 Final Allocations

4. Carryover STA Allocation Balance
266
Resolution No. 2026- February 24, 2026 Page 1 of 2
1 RESOLUTION NO. 2026-

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ROCKLIN

AUTHORIZING THE CITY MANAGER TO SUBMIT CLAIMS

FOR LOCAL TRANSPORTATION AND STATE TRANSIT

ASSISTANCE FUNDS

WHEREAS, the City of Rocklin desires to submit the annual transportation claims to the Placer County Transportation Planning Agency for funds available from the Transportation Development Act of 1971; and

WHEREAS, the California Public Utilities Code commencing with Section 99200 and the California Code of Regulations comm encing with Section 6600 of Title 21, authorize local transportation funding available through the Local Transportation Fund and State Transit Assistance Fund established by the Transpo rtation Development Act (collectively referred to generally as Funds); and

WHEREAS, the Placer County Transportation Planning Agency is responsible for reviewing and approving annual transportation claims, and for making allocations from the Local Transportation Fund and State Transit Assistance Funds; and

WHEREAS, the Plac er County Transportation Planning Agency has made a finding that there be an apportionment of $ 5,297,921 of Local Transportation Funds for transit purposes as authorized by Article 4, c ommencing with Section 99260 of the California Public Utilities Code, and for streets and roads purposes authorized by Article 8, commencing with Section 99400; and

WHEREAS, the Placer County Transportation Planning Agency has made a finding that there be an apportionment of $ 554,882 of State Transit Assistance Funds for tra nsit operations, as authorized by Section 99313 and Section 99314 of the California Public Utilities Code, Chapter 4, Article 6.5.

WHEREAS, the Placer County Transportation Planning Ag ency has made a finding that there is a remaining apportionment of $338 ,555 of Fiscal Year 202 4/25 State Transit Assistance Funds for transit operations, which the City of Rocklin seeks to claim in the current year, as authorized by Section 99313 and Section 99314 of the California Public Utilities Code, Chapter 4, Article 6.5.

NOW, THEREFORE, the City Council of the City of Rocklin does resolve as follows:

Section 1. The City Manager hereby authorized to sign, and submit on behalf of the City of Rocklin all documentation and forms reasonably necessary for the Fiscal Year 2025/26 transportation claims for Funds in substantially the form attached hereto as Exhibit “A ,” to the Placer County Transportation Planning Agency , for a total of 267
Resolution No. 2026- February 24, 2026 Page 2 of 2
1 $5,297,921 of Local Transportation Funds and $893,437 of State Transit Assistance funds.

Section 2. All types of F unds referenced herein shall be used for the respective purposes indicated in the claims attached hereto as Exhibit “A” and as may otherwise be authorized by applicable rules, regulations, and law.

PASSED AND ADOPTED this 24th day of February, 2026, by the following vote:

AYES: Councilmembers:

NOES: Councilmembers:

ABSENT: Councilmembers:

ABSTAIN: Councilmembers:

____________________________________
David Bass, Mayor
ATTEST:

____________________________
Avinta Singh, City Clerk

268
2 Revised September 2025

PLACER COUNTY TRANSPORTATION PLANNING AGENCY

TDA CLAIM FORMS

TRANSPORTATION DEVELOPMENT ACT (TDA) CLAI M FORMS MUST BE SU BMITTED TO PCTPA A MINIMUM OF THREE WEEKS PRIOR TO A PCTPA BOARD MEETING. FOR THE LATEST BOARD MEETING SCHEDULE, VISIT WWW.PCTPA.NET.

A completed claim package includes the following completed forms:

 TDA Compliance Checklist
 TDA Claim Worksheet (Excel file)
 STA Qualifying Criteria Worksheet (Excel file)
 Claim for Local Transportation Funds
 Claim for State Transit Assistance Funds
 Claim for State of Good Repair Program Funds
 TDA Annual Project and Financial Plan (see attached sample)

Certified copy of resolution from the claimant's governing board approving the claim and its submittal to PCTPA. The resolution must include the amount claimed, the fiscal year for which funds are claimed, and the purpose for which the claim is made, identified by the article and section of the Act which authorizes such claims. See attached sample resolution.

If claiming Article 8c funds, copy of signed contract with whom claimant is contracting for transit service.

Only ONE copy of the claim form and PCTPA Board of Directors resolution will be returned to the claimant following approval.

Audit Policy
To help ensure that TDA audits are completed in a timely manner and the requirements of the TDA are met, the following policy was adopted by the PCTPA Board on March 22, 2006:

After approval of the Final TDA Apportionment, claimants who submit TDA claims will receive only 50% of the total approved Local Transportation Fund (LTF) claim if a completed TDA audit has not been received by PCTPA at the time of the claim.

The remaining 50% of approved LTF claim will be paid to the claimant upon receipt by PCTPA of the completed TDA audit. State Transit Assistance (STA) claims will be paid in full following approval of an STA claim, regardless of whether a completed TDA audit has been received.

269
3 Revised September 2025

ANNUAL VERIFICATION OF TDA COMPLIANCE TO ACCOMPANY LTF AND STA CLAIMS

FOR TRANSIT / STREETS AND ROADS PURPOSES

PART I – ALL CLAIMANTS

1. Date annual TDA fiscal and compliance audit was approved by PCTPA Board:

In Progress

2. Is the claimant's retirement system fully funded?
☐ YES
☒ NO

3. Is the claimant using the maximum Federal funds available for transit and/or streets/roads purposes?
☒ YES
☐ NO

PART II – TRANSIT CLAIMANTS

4. Date Transit Operator's Financial Transaction Report was submitted to State Controller's Office: Click or tap to enter a date. Attach copy of dated, signed cover sheet rom report.

5. Are public transit vehicles routinely staffed with one driver?

☐ YES
☐ NO (Explain) Click or tap here to enter text.

N/A – Transit Service purchased through Contract

6. Has the proposed transit operating budget changed by more than 15% compared to the previous year?
☐ Yes (Explain) Click or tap here to enter text.
☐ NO
N/A – Transit Service purchased through Contract

7. Did the transit operator meet its minimum farebox recovery requirement during the previous fiscal year? (requirement: 15% - Roseville; 12.94% - Placer County; 10% - Auburn)1

☐ YES
☐ NO (see below)
N/A – Transit Service purchased through Contract

270
4 Revised September 2025
If the farebox recovery requirement was not met, then claimant must complete the following worksheet for the most recent fiscal year. 1Assembly Bill 90, 2019-20 [Reg. Session] temporarily prohibits the penalty for non-compliance with farebox recovery ratio requirement during FY 2019-20 and 2020-21. The claimant should still identify whether the requirement was met. AB 149 of 2021 extends the non- compliance relief through FY 2022/23, and AB 125 of 2023 further extended it through FY 2025/26.

Transit Operating Expenses: enter text. +
Capital Purchases/Reserves: enter text. = LTF spent in most Subtotal: enter text. - recent fiscal year
Federal Revenues: enter text. = cannot exceed
STA Revenues: enter text. - result below.

Total: enter text. * 0.5= enter text.

8. Is there a prohibition on the employment of part-time drivers or on contracting with common carriers?
☐ YES
☐ NO (Explain) Click or tap here to enter text.

N/A – Transit Service purchased through Contract

9. Are STA funds being used for transit operating purposes this fiscal year? ☐ YES (see below)
☐ NO

If STA funds are being used for transi t operating purposes, indicate which efficiency standard was met. In calculating the operating cost, operators may exclude costs that exceed prior year costs, as adjusted by the CPI. Notes: (1) Use the STA Qualifying Criteria work sheet contained in the TDA Claim workbook to determine eligible exclusions. (2) These items may also be excluded when computing the farebox re covery ratio. (3) You may refer to operating cost figures from TDA fiscal audits for the applicable fiscal year.

Efficiency Standard #1: ☐ Yes ☐ No2

Efficiency Standard #2: ☐ Yes ☐ No2

If neither efficiency standard was met, list the percentage of STA Funding limited to:

Capital Expenditures: Enter %% Operating Expenditures: Enter %.% N/A – Transit Service purchased through Contract

10. Describe or attach current fare structure:

N/A – Transit Service purchased through Contract

11. Attach copy of latest CHP terminal inspection report.

N/A – Transit Service purchased through Contract
271
5 Revised September 2025

12. Each transit claimant must report on efforts to implement recommendations included in the FY 2021/22 through FY 2023/24 Triennial Performance Audit, which was completed in June 2025 (attach additional pages as necessary).

N/A – Transit Service purchased through Contract

2Assembly Bill 90, 2019-20 [Reg. Session] temporarily prohibits the penalty for non-compliance with required STA efficiency standards during FY 2019-20 and 2020-21. The claimant should still identify whether the standards was met. AB 149 of 2021 extends the non- compliance relief through FY 2022/23, and AB 125 of 2023 further extended it through FY 2025/26. 272
7 Revised September 2025

CLAIM FOR LOCAL TRANSPORTATION FUNDS

TO: PLACER COUNTY TRANSPOR TATION PLANNING AGENCY
2260 DOUGLAS BLVD, SUITE 130; ROSEVILLE, CA 95661

FROM:

CLAIMANT: City of Rocklin
ADDRESS: 3970 Rocklin Rd
Rocklin, CA 95677

CONTACT PERSON: Daniel Choe, Deputy Director of Administrative Services Phone:916-625-5024 Email:[email protected]

The City of Rocklin hereby requests, in accordance with the State of California Public Utilities Code, commencing with Section 99200 and the California Code of Regulations commencing with Section 6600, that this claim for Local Transportation Funds be approved for Fiscal Year 2025/26, in the following amounts for the following purposes to be drawn from the Local Transportation Fund deposited with the Placer County Treasurer:

P.U.C. 99260a, Article 4, Transit Operations: $
P.U.C. 99260a, Article 4, Transit Capital: $
P.U.C. 99275, Article 4.5, Community Transit Services $ P.U.C. 99400a, Article 8a, Local Streets and Roads $5,141,375 P.U.C. 99402, Article 8a, Transportation Planning Process $ P.U.C. 99400c, Article 8c, Contracted Transit Services: $156,546 P.U.C. 99400e, Article 8e, Capital for Contracted Services: $ C.C.R. 6648, Capital Reserve: $

When approved, this claim will be transmitted to the Placer County Auditor for payment. Approval of the claim and payment by the County Auditor to the applicant is subject to such monies being available for distribution, and to the provisions that such monies will be used only in accordance with the terms of the approved annual financial plan and budget. Claimant must submit a complete Fiscal and Compliance Audit for the prior fiscal year prior to issuance of instructions to the County Auditor to pay the claimant in full.

APPROVED: APPLICANT:

PLACER COUNTY

TRANSPORTATION PLANNING AGENCY

BOARD OF DIRECTORS

BY: BY:
(signature) (signature)
TITLE: TITLE:

DATE: DATE:
273
8 Revised September 2025

CLAIM FOR STATE TRANSIT ASSISTANCE FUNDS

TO: PLACER COUNTY TRANSPOR TATION PLANNING AGENCY
2260 DOUGLAS BLVD, SUITE 130; ROSEVILLE, CA 95661

FROM:

CLAIMANT: City of Rocklin
ADDRESS: 3970 Rocklin Rd
Rocklin, CA 95677

CONTACT PERSON: Daniel Choe, Deputy Director of Administrative Services Phone:916-625-5024 Email:[email protected]

The City of Rocklin hereby requests, in accordance with the State of California Public Utilities Code commencing with Section 99200 and the California Code of Regulations commencing with Section 6600, that this claim for State Transit Assistance be approved in the amount of $893,437 for Fiscal Year 2025/26 , in the following amounts for the following purposes to be drawn from the State Transit Assistance fund deposited with the Placer County Treasurer:

Transit Operations (6730a): $
Transit Capital (6730a): $
Contracted Transit Services (6731b): $893,437
Community Transit Services Provided by WPCTSA (6731.1): $

APPROVED: APPLICANT:

PLACER COUNTY

TRANSPORTATION PLANNING AGENCY

BOARD OF DIRECTORS

BY: BY:
(signature) (signature)
TITLE: TITLE:

DATE: DATE:

274
10 Revised September 2025

TDA ANNUAL PROJECT AND FINANCIAL PLAN

This form will show the planned expenditures of all TDA funds claimed for the fiscal year in addition to any TDA funds carried over from previous years. Briefly describe all operational, capital and/or streets and roads projects which will be funded by TDA moneys. Please show BOTH prior year TDA funds (if any) and current year TDA funds to be used, provide the total cost of each project, and indicate all other sources of funding associated with each project. For capital projects, the projects listed, and their associated costs and funding sources should be consistent with the budget developed in the TDA Claim Worksheet completed for the submittal of this claim. The total project cost and total funding source(s) listed below should balance for each project. See attached sample plan for additional guidance.

Claimant: City of Rocklin

Fiscal Year: FY 2025/26

Brief Project Description Project Cost Source of Funding & Amount

Purchase of Transit Contract Services FY 25/26

Total Transit

$1,161,562

Carryover 6/30/25 Fund Balance $111,579

STA FY 24/25 Balance $338,555

STA FY 25/26 $554,882

LTF Article 8c FY 25/26 $156,546

Total Transit $1,161,562

Streets and Road Capital Projects FY 25/26
(details in approved CIP)

Streets and Roads Maintenance FY 25/26

Streets and Roads Payroll & Admin FY 25/26

Early FY 26/27 Cap Projects & Payroll

Total Streets and Roads

$1,982,588

$1,871,200

$449,100

$10,242,439

$10,691,539

Carryover 6/30/25 Fund Balance $5,450,364

LTF FY 25/26 $5,141,375

Interest Earnings $99,800

Total Streets and Roads $10,691,539

275
FISCAL YEAR:

JURISDICTION:
96,928.00$
-$
-$
-$
-$
-$
-$
-$
-$
-$
33,637.00$
-$
-$
-$
-$
637,455.00$
-$
-$
-$
-$
-$
768,020.00$
E. Local Cash Grants:

C. Federal Grants & Reimbursements received in 2024/25:

F. Operating Revenues:

H. TOTAL FY 2024/25 AVAILABLE RESOURCES
(A+B+C+D+E+F+G)

ESTIMATED PUBLIC TRANSIT REVENUES AND EXPENSES FOR FISCAL YEAR 2024/25
Part 1 of 4

12. Other (list) __________________________________

1. Passenger Fares
D. State Grants (Source/Amount):
-$

3. FTA Capital Assistance

2. FTA Operating Assistance

3. LTF-Community Transit Services(PUC 99275; Article 4.5)

4. LTF-Contracted Transit Service (PUC 99400c; Article 8c)

5. LTF-Capital Reserve Contribution (CCR 6648)

9. STAF-Community Transit Services (CCR 6730d; <CTSA>)

6. LTF-Capital expenses for contracted transit services (PUC 99400e; Article 8e)

7. STAF-Operations (CCR 6730a)

8. STAF-Capital (CCR 6730b)

3. Other (list) __________________________________
2025/26
City of Rocklin

2. LTF-Capital (PUC 99260a; Article 4)

11. SGR-Capital (CCR 6730b)

PLACER COUNTY TRANSPORTATION PLANNING AGENCY

TRANSPORTATION DEVELOPMENT ACT CLAIM WORKSHEET
B. Interest Earnings through June 30, 2024.

A. Carryover from prior fiscal year (Unexpended prior year transit cash receipts held in claimants treasury as of June 30, 2024. From TDA Financial Audit Report)

1. FTA Planning Assistance

4. Other (list) ___________________________________
G. Other Revenues

1. LTF-Operations (PUC 99260a; Article 4)

10. STAF-Contracted Service (CCR 6731b)

2. Charters
I. FY 2024/25 AVAILABLE RESOURCES
276
-$
-$
-$
-$
-$
-$
-$
-$
-$
-$
662,945.00$
-$
-$
-$
-$
-$
-$
-$
-$
-$
662,945.00$
105,075.00$

1. 2.

3. 4.

5. M. TOTAL FY 2024/25 EXPENSES & USES (I+J+K+L)
N. Estimated Deferred Revenue as of June 30, 2025 (H-M) K. Capital Assets (Itemize)

4. Vehicle Materials & Supplies

5. Utilities

6. Insurance
Capital Outlay Reserve Contribution (CCR 6648)

2. Operating Salaries and Wages

3. Other Salaries and Wages

4. Fringe Benefits
J. Services and Supplies

1. Professional Services

10. Leases & Rentals

2. Maintenance Services

3. Other Services
L. Other Uses:

7. Purchased Transit Services

9. Interest
II. FY 2024/25 PROJECTED EXPENSES & USES
I. Personnel

1. Administrative Salaries and Wages

8. Miscellaneous
277
105,075.00$
6,503.72$
-$
-$
-$
-$
-$
-$
-$
-$
-$
-$
-$
-$
-$
111,578.72$

BUDGETED PUBLIC TRANSIT REVENUES & EXPENSES FOR FISCAL YEAR 2025/26
I. FY 2025/26 NON-TDA BUDGETED RESOURCES & DEFERRED REVENUE

3. Other (list) __________________________________

1. H. TOTAL FY 2025/26 CARRYOVER & NON-TDA BUDGETED
RESOURCES (A+B+C+D+E+F+G)
G. Other Revenues

3. 1.

2. E. Local Non-TDA Cash Grants:

2. Charters

1. Passenger Fares
F. Operating Revenues:

2. D. State Grants (Source/Amount):

C. Federal Grants & Reimbursements

4. Other (list) __________________________________
Part 2 of 4
B. Interest earnings through June 30, 2025
A. Carryover from prior fiscal year (Unexpended prior year transit cash receipts held in claimants treasury as of June 30, 2025-- From Part 1, line N)

1. 2. FTA Operating Assistance

3. FTA Capital Assistance

1. FTA Planning Assistance
278
111,578.72$
II. FY 2025/26 PROJECTED EXPENSES & USES
-$
-$
-$
-$
-$
-$
-$
-$
-$
-$
1,161,562.00$
-$
-$
-$
-$
-$
-$
-$
-$
-$
-$
N. TOTAL FY 2025/26 EXPENSES & USES (J+K+L+M) 1,161,562.00$ O. Unfunded Balance (I - N) (1,049,983.28)$
J. Personnel:

4. Fringe Benefits

1. Professional Services

2. Maintenance Services
K. Services and Supplies:

3. Other Services

4. Vehicle Materials & Supplies

1. Administrative Salaries and Wages

2. Operating Salaries and Wages
I. TOTAL FY 2025/26 CARRYOVER & NON-TDA BUDGETED
RESOURCES (From Line H)
L. Capital Assets (Itemize):

3. Other Salaries and Wages
M. Other Uses:

1. Capital Outlay Reserve Contribution.(CCR 6648)

5. 2.

5. Utilities

6. Insurance

7. Purchased Transit Services

8. Miscellaneous

9. Interest

10. Leases & Rentals

1. 2.

3. 4.
279
O. Unfunded Balance (I - N) (1,049,983.28)$
-$
-$
-$
156,546.28$
-$
-$
156,546.28$
-$
-$
-$
338,555.00$
554,882.00$

5. TOTAL STAF CLAIM (Q1+Q2+Q3+Q4) 893,437.00$
-$
-$
1,049,983.28$

2. STAF-Capital (CCR 6730b)

3. STAF-Community Transit Services (CCR 6730d) / CTSA
P. FY 2025/26 LTF TRANSIT CLAIMS:

Q. FY 2025/26 STAF CLAIMS:

3. LTF-Community Transit Services (PUC 99275; Article 4.5)

4. LTF-Contracted Transit Service (PUC 99400c: Article 8c)

5. LTF-Capital Reserve Contribution (CCR 6648)

6. LTF-Capital for contracted transit service
(PUC 99400e; Article 8e)

7. TOTAL LTF CLAIM (P1+P2+P3+P4+P5)

2. TOTAL SGR CLAIM (R1)
S. TOTAL 2025/26 TRANSIT CLAIMS (P6 + Q5 + R2)

1. LTF-Operations (PUC 99260a; Article 4)

4. STAF-Contracted Service (CCR 6731b) 24/25 allocation balance

4. STAF-Contracted Service (CCR 6731b) 25/26 allocation III. FY 2025/26 TDA TRANSIT CLAIMS

1. STAF-Operations (CCR 6730a)

2. LTF-Capital (PUC 99260a; Article 4)
R. FY 2025/26 SGR CLAIMS:

1. SGR-Capital (CCR 6730b)
280
I. FY 2024/25 AVAILABLE TDA STREET AND ROAD RESOURCES
5,327,096.00$
5,007,950.00$
226,989.85$
10,562,035.85$
885,614.86$
2,099,595.97$
2,213,638.21$
-$
(87,177.12)$
5,111,671.92$
5,450,363.93$
D. Total FY 2024/25 Available TDA Street and Road Resources. (A+B+C) E. Administration and Engineering
J. TOTAL FY 2024/25 EXPENDITURES (E+F+G+H+I)
K. Estimated Carryover of TDA Street and Road Revenues at June 30, 2025 (D J)
F. Maintenance
G. Construction
I. Other: Transfer In- Prior Year Expense Reimbursement H. Equipment
Part 3 of 4

ESTIMATED STREETS AND ROADS TDA EXPENDITURES FOR FISCAL YEAR 2024/25
A. Carryover from prior fiscal year (Actual Unexpended Prior Year TDA Streets And Roads Cash Receipts Held in Claimant's Treasury as of June 30, 2024. From TDA Fiscal Audits)
B. FY 2024/25 TDA Cash Receipts from LTF trust fund for streets and roads purposes (PUC 99400a).

C. Interest Earned on claimant TDA streets and roads cash balances through June 30, 2025.

II. FY 2024/25 TDA STREET AND ROAD EXPENDITURES
281
5,450,363.93$
$5,297,921
156,546.28$
5,141,374.72$
5,141,374.72$
99,800.00$
10,691,538.65$
449,100.00$
1,871,200.00$
1,982,588.00$
-$
-$
4,302,888.00$
6,388,650.65$
N. Total FY 2025/26 Estimated Expenditures (H+I+J+K+L+M) O. Estimated Carryover as of June 31, 2026 (D-N)
H. Administration and Engineering
I. Maintenance
J. Construction
K. Equipment
L. Transportation Planning Process (P.U.C. 99402)
M. Other
B. 2025/26 TDA Funds Available For Streets And Roads
C. FY 2025/26 Estimated Interest Earned on TDA Cash Balances through June 30, 2026.

D. Total Estimated FY 2025/26 Available TDA Resources. (A+B4+C) II. FY 2025/26 ESTIMATED EXPENDITURES

3. Balance of 2025/26 LTF Apportionment (B1-B2)

4. FY 2025/26 LTF Apportionment To be Claimed for Streets and Roads Purposes Pursuant to PUC 99400a. (Can Not Exceed Line B3) A. Carryover as of June 30, 2025 (From Part 3, Line K.) STREETS AND ROADS TDA BUDGET FOR FISCAL YEAR 2025/26
I. FY 2025/26 AVAILABLE TDA STREET AND ROAD RESOURCES

1. FY 2025/26 LTF Total Apportionment (From PCTPA)

2. FY 2025/26 LTF Transit Claim (From Part 2, Line P6)
Part 4 of 4
282
FY 2024/2025 FY 2025/2026 FY 2025/2026
Estimated Fund Revenue Apportionment
Balance Subtotal (1) Subtotal Total
$1,662,406 $33,562,102 $35,224,508

2.36898677% $795,082 $795,082
$132,254 $132,254
TRPA TOTAL $795,082 $927,336
$264 $264
$927,072

97.63101323% $32,111,680 $32,111,680
$1,530,152 $1,530,152
PCTPA TOTAL $32,111,680 $33,641,832
$8,736 $8,736
$475,000 $475,000
$30,603 $632,559 $663,162
$67,480 $1,394,792 $1,462,272
$1,432,069 $29,600,593 $31,032,662
Population FY 2025/2026 FY 2024/2025 Carryover Revenue
January 1, 2025 Allocation Subtotal Apportionment(6) Apportionment PLACER COUNTY 103,305 25.10681424% $7,431,766 $359,547 $7,791,313 AUBURN 13,286 3.22897376% $955,795 $46,241 $1,002,037
COLFAX 1,996 0.48509947% $143,592 $6,947 $150,539
LINCOLN 54,520 13.25031230% $3,922,171 $189,754 $4,111,925 LOOMIS 6,689 1.62566653% $481,207 $23,281 $504,488
ROCKLIN 73,172 17.78341621% $5,263,997 $254,671 $5,518,667 ROSEVILLE 158,494 38.51971750% $11,402,065 $551,629 $11,953,694 TOTAL 411,462 100.00% $29,600,593 $1,432,069 $31,032,662 Revenue Planning Available to
Apportionment Contribution(7) Claimant(8)
PLACER COUNTY $7,791,313 ($311,653) $7,479,660
AUBURN $1,002,037 ($40,081) $961,955
COLFAX $150,539 ($6,022) $225,629
Increased by $81,111 for Colfax/Roseville fund
swap per Resolution 25-22
LINCOLN $4,111,925 ($164,477) $3,947,448
LOOMIS $504,488 ($20,180) $484,308
ROCKLIN $5,518,667 ($220,747) $5,297,921
ROSEVILLE $11,953,694 ($478,148) $11,394,435
Reduced by $81,111 for Colfax/Roseville fund swap
per Resolution 25-22
TOTAL $31,032,662 ($1,241,306) $29,791,356
NOTES:
4) Pedestrian and Bicycle Allocation is 2% of the remaining apportionment, per PCTPA Board direction. 5) Community Transit Service Article 4.5 allocation is up to 5% of the remaining apportionment, per PCTPA Board direction.

FY 2025/26 Article 4.5 allocation is set at 4.5%. TRPA Population2 9,984 2.36898677% PCTPA Population 411,462 97.63101323%
TOTAL 421,446 100.00000000%
PCTPA LTF Fund Balance
TRPA LTF Fund Balance
FINAL FINDINGS OF APPORTIONMENT FOR FY 2025/2026
August 2025

PLACER COUNTY TRANSPORTATION PLANNING AGENCY (PCTPA)
PCTPA Revenue Estimate

PLACER COUNTY LTF REVENUE ESTIMATE

LOCAL TRANSPORTATION FUND (LTF)
TRPA Revenue Estimate (2)

2. Western Slope and Tahoe Basin for Placer County as of January 1, 2025, DOF, June 6, 2025.

County Auditor Administrative Costs

BALANCE AVAILABLE FOR APPORTIONMENT BY PCTPA
Sources:

Jurisdiction
PCTPA Administrative and Planning Costs (3)
January 1, 2025 DOF Population Estimates1
Community Transit Service Article 4.5 Allocation (5)
Apportionment of FY 2025/2026 PCTPA LTF Revenue Estimate Available to Claimant Apportionment of FY 2025/2026 PCTPA LTF Revenue Estimate by Jurisdiction Pedestrian and Bicycle Allocation (4)
Percent (%)Jurisdiction

BALANCE AVAILABLE FOR APPORTIONMENT BY TRPA
County Auditor Administrative Costs
1) FY 2025/26 LTF balance based on August 1, 2025 Estimated LTF Fund Estimate provided by the Placer County Auditor

1. Table E-1: City/County Population Estimates January 1, 2024 to January 1, 2025, DOF, released May 1, 2025. 8) Assumes 0.5% growth in revenue over FY 2024/25
3) Apportioned per Section 7.1 PCTPA Rules & Bylaws for FY 2025/26 Final Overall Work Program and Budget, May 28, 2025. 2) Tahoe Regional Planning Agency receives funds proportional to its population within Placer County (see box below). 6) FY 2024/25 carryover apportionment (see next page) uses May 2025 DOF population estimates. 7) PCTPA receives 4% of apportionment for regional planning purposes and implementation of federal planning requirements.

Printed:8/8/2025
283
Amount of FY 2024/2025 Carryover:

POPULATION
JURISDICTION January 1,
2025(1) PERCENT
FY 2024/2025

CARRYOVER

ALLOCATION
TOTAL

CARRYOVER

ALLOCATION
PLACER COUNTY 103,305 25.11% $359,547 $359,547
AUBURN 13,286 3.23% $46,241 $46,241
COLFAX 1,996 0.49% $6,947 $6,947
LINCOLN 54,520 13.25% $189,754 $189,754
LOOMIS 6,689 1.63% $23,281 $23,281
ROCKLIN 73,172 17.78% $254,671 $254,671
ROSEVILLE 158,494 38.52% $551,629 $551,629
TOTAL 411,462 100.00% $1,432,069 $1,432,069
Sources:

2. FY 2024/25 LTF balance based on August 1, 2025 Final LTF Fund Estimate provided by the Placer County Auditor
Calculation of FY 2025/2026 PCTPA LTF Carryover
$1,432,069

1. Table E-1: City/County Population Estimates January 1, 2024 to January 1, 2025, DOF, May 1, 2025.

Using 2025 Population - Western Slope
Printed:8/8/2025
284
$3,267,250
$461,351
$3,728,601
$147,026
$3,581,575
January PUC 99313 PUC 99313
Jurisdiction 2025 Population Population
Population(3)
Percentage Allocation
Placer County 103,305 25.11% $783,389
Auburn 13,286 3.23% $100,751
Colfax 1,996 0.49% $15,136
Lincoln 54,520 13.25% $413,439
Loomis 6,689 1.63% $50,724
Rocklin 73,172 17.78% $554,882
Roseville 158,494 38.52% $1,201,901
TOTAL 411,462 100.00% $3,120,224
Notes: (1) 2025/2026 State Transit Assistance Allocation Final Estimate, California State Controller Division of Accounting and Reporting, August 1, 2025. (2) 4.5% of unencumbered PUC 99313 Allocation is allocated to WPCTSA. (
3) Table E-1: City/County Population Estimates January 1, 2024 to January 1, 2025, DOF, released May 1, 2025.

P
UC = Public Utilities Code
PUC 99314 PUC 99314 PUC 99314 Total
Jurisdiction Fare Revenue Fare Revenue Fare Revenue Jurisdiction Basis(4)
Percentage Allocation Allocation
Placer County $5,410,141 81.9% $377,732 $1,161,120
Auburn $21,830 0.3% $1,524 $102,275
Colfax $0 0.0% $0 $15,136
Lincoln $0 0.0% $0 $413,439
Loomis $0 0.0% $0 $50,724
Rocklin $0 0.0% $0 $554,882
Roseville $1,175,827 17.8% $82,095 $1,283,997
TOTAL $6,607,798 100.0% $461,351 $3,581,575
Notes: (4) 2025/2026 State Transit Assistance Allocation Preliminary Estimate, California State Controller Division of Accounting and Reporting, August 1, 2025.

FY 2025/2026 Jurisdiction PUC Section 99313 STA Fund Allocation FY 2025/2026 Jurisdiction PUC 99314 STA Fund Allocation PUC Section 99313 +
99314
Less 4.5 Percent Allocation of PUC 99313 to WPCTSA(2)
Total STA Allocation Available to Jurisdictions
August 2025
(EXCLUDING TAHOE BASIN)

PLACER COUNTY TRANSPORTATION PLANNING AGENCY
FY 2025/26 STATE TRANSIT ASSISTANCE (STA) FUND FINAL ALLOCATION ESTIMATE PUC 99313 Allocation
PUC 99314 Allocation
Total STA Allocation(1)
1 8/8/2025
285
286
City Council
Staff Report

Subject:

Environmental Systems Research Institute, Inc. Agreement Date:

February 24, 2026
Submitted By:

Ruth Green, Information Technology Manager
Daniel Choe, Administrative Services Deputy Director
Department:

Administrative Services - IT
Recommendation:

Adopt a Resolution of the City Council of the City of Rocklin Approving and Authorizing the City Manager to Execute a Software Solutions Agreement with Environmental Systems Research Institute, Inc.

Background:

The City Council previously approved an agreement with Environmental Systems Research Institute, Inc (ESRI) through Resolution No. 2023-31 for a three-year term, which is scheduled to expire on March 20, 2026. ESRI software runs the City's Geographic Information System (GIS), which uses mapping and data analysis technology to support a variety of operations for the City and community use.

Continuing to partner with ESRI will allow the City to maintain GIS software as an enterprise platform that supports infrastructure management, planning, and data-driven decision-making.

The system provides location-based information used by multiple departments, including public works, Public Safety, Community Development, and emergency response functions.

Pursuant to Rocklin Municipal Code, Section 3.040.090(E)(13), staff has determined that renewing the existing ESRI agreement is in the City's best interest. The current system was recently upgraded, and continuing with the existing provider avoids service disruption, preserve staff resources, and is more cost-effective than transitioning to a new platform.

To maintain uninterrupted GIS services, staff recommends approval of a new three-year agreement with Environmental Systems Research Institute, Inc. in a total amount not to exceed $180,900 ($60,300 annually).

Fiscal Impact:

Sufficient funds are available in the Fiscal Years 2025-2027 Operating Budget to cover the cost of the proposed agreement. Funding for subsequent years will be included in future budgets, subject to City Council appropriation.

Item Number C7.

287
ATTACHMENTS:

1. Resolution

2. Resolution Exhibit A - Agreement
288
Resolution No. 2026- February 24, 2026 Page 1 of 2

RESOLUTION NO. 2026-

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ROCKLIN

APPROVING AND AUTHORIZING THE CITY MANAGER TO

EXECUTE A SOFTWARE SOLUTIONS AGREEMENT WITH
ENVIRONMENTAL SYSTEMS RESEARCH INSTITUTE, INC.

WHEREAS, the City of Rocklin (City) previously entered into an agreement with Environmental Systems Research Institute, Inc. (ESRI) to provid e a Geographic Information System (GIS) software solution (Resolution No. 2023-31), which agreement expires on March 19, 2026; and

WHEREAS, ESRI’s software platform is proprietary, and the City has made substantial investments in configuration, implementation, and data integration with existing systems, and transitioning to a different software provider would result in significant costs, service disruption, and operational inefficiencies; and

WHEREAS, staff recommends entering into a new three (3) year agreement, paid annually, with ESRI in the amount of $180,900 to maintain its software solutio n and support services; and

WHEREAS, pursuant to Rocklin Municipal Code Chapter 3.04, the City Council may suspend competitive bidding when doing so is determined to be in the best interest of the City; and

WHEREAS, the City Council finds that suspending competitive bidding for this agreement is in the best interest of the City due to the proprietary nature of the software and the need to maintain compatibility, continuity, and efficiency of existing operations.

NOW, THEREFORE, the City Council of the City of Rocklin does resolve as follows:

Section 1. The recitals are true and correct and are incorporated herein by this reference.

Section 2. The City Council hereby approves and authorizes the City Manager to execute the Software Solutions Agreement with Environmental Systems Research Institute, Inc., attached and incorporated hereto as reference as Exhibit “A.”

289
Resolution No. 2026- February 24, 2026 Page 2 of 2

PASSED AND ADOPTED this 24th day of February, 2026 by the following vote:

AYES: Councilmembers:

NOES: Councilmembers:

ABSENT: Councilmembers:

ABSTAIN: Councilmembers:

_________________________
David Bass, Mayor

ATTEST:

____________________________
Avinta Singh, City Clerk
290
Quotation # Q-565321

Date: January 14, 2026
Environmental Systems Research Institute, Inc.
380 New York St
Redlands, CA 92373-8100
Phone: (909) 793-2853
DUNS Number: 06-313-4175 CAGE Code: 0AMS3
Customer # 188232 Contract #

City of Rocklin
IT Dept
4081 Alvis Ct
Rocklin, CA 95677-4012

To expedite your order, please attach a copy of ATTENTION: Alyssa Gunning this quotation to your purchase order. PHONE: (916) 625-5526 Quote is valid from: 1/12/2026 To: 4/12/2026 EMAIL: [email protected]

Material Qty Term Unit Price Total
193206 1 Year 1 $60,300.00 $60,300.00
Populations of 50,001 to 100,000 Small Government Enterprise Agreement Annual Subscription 193206 1 Year 2 $60,300.00 $60,300.00
Populations of 50,001 to 100,000 Small Government Enterprise Agreement Annual Subscription 193206 1 Year 3 $60,300.00 $60,300.00
Populations of 50,001 to 100,000 Small Government Enterprise Agreement Annual Subscription Subtotal: $180,900.00
Sales Tax: $0.00
Estimated Shipping and Handling (2 Day Delivery): $0.00 Contract Price Adjust: $0.00
Total: $180,900.00

Esri may charge a fee to cover expenses related to any customer requirement to use a proprietary vendor management, procurement, or invoice program.

For questions contact:

Michael Arias
Email:
[email protected]
Phone:
(909) 793-2853
The items on this quotation are subject to and governed by the terms of this quotation, the most current product specific scope of use document found at https://assets.esri.com/content/dam/esrisites/media/legal/product-specific-terms-of-use/e300.pdf, and your applicable signed agreement with Esri. If no such agreement covers any item quoted, then Esri’s standard terms and conditions found at https://go.esri.com/MAPS apply to your purchase of that item. If any item is quoted with a multi-year payment schedule, Esri may invoice at least 30 days in advance of each anniversary date without the issuance or a Purchase Order, and Customer is required to make all payments without right of cancellation. Third-party data sets included in a quotation as separately licensed items will only be provided and invoiced if Esri is able to provide such data and will be subject to the applicable third-party's terms and conditions. If Esri is unable to provide any such data set, Customer will not be responsible for any further payments for the data set. US Federal government entities and US government prime contractors authorized under FAR 51.1 may purchase under the terms of Esri’s GSA Federal Supply Schedule. Supplemental terms and conditions found at https://www.esri.com/en-us/legal/terms/state-supplemental apply to some US state and local government purchases. All terms of this quotation will be incorporated into and become part of any additional agreement regarding Esri’s offerings. Acceptance of this quotation is limited to the terms of this quotation. Esri objects to and expressly rejects any different or additional terms contained in any purchase order, offer, or confirmation sent to or to be sent by buyer. Unless prohibited by law, the quotation information is confidential and may not be copied or released other than for the express purpose of system selection and purchase/license. The information may not be given to outside parties or used for any other purpose without consent from Esri. Delivery is FOB Origin for customers located in the USA.

ARIASM This offer is limited to the terms and conditions incorporated and attached herein. 291
Quotation # Q-565321

City of Rocklin
IT Dept
4081 Alvis Ct
Rocklin, CA 95677-4012

_________________________________________________________________________________________________________________________________ If you have made ANY alterations to the line items included in this quote and have chosen to sign the quote to indicate your acceptance, you must fax Esri the signed quote in its entirety in order for the quote to be accepted. You will be contacted by your Customer Service Representative if additional information is required to complete your request.

If your organization is a US Federal, state, or local government agency; an educational facility; or a company that will not pay an invoice without having issued a formal purchase order, a signed quotation will not be accepted unless it is accompanied by your purchase order.

In order to expedite processing, please reference the quotation number and any/all applicable Esri contract number(s) (e.g. MPA, ELA, SmartBuy, GSA, BPA) on your ordering document.

BY SIGNING BELOW, YOU CONFIRM THAT YOU ARE AUTHORIZED TO OBLIGATE FUNDS FOR YOUR ORGANIZATION, AND YOU ARE AUTHORIZING ESRI TO ISSUE AN INVOICE FOR THE ITEMS INCLUDED IN THE ABOVE QUOTE IN THE AMOUNT OF $___________, PLUS SALES TAXES IF APPLICABLE. DO NOT USE THIS FORM IF YOUR ORGANIZATION WILL NOT HONOR AND PAY ESRI'S INVOICE WITHOUT ADDITIONAL AUTHORIZING PAPERWORK.

Please check one of the following:

___ I agree to pay any applicable sales tax.

___ I am tax exempt, please contact me if exempt information is not currently on file with Esri.

___________________________________________ ________________________ Signature of Authorized Representative Date

___________________________________________
Name (Please Print)

___________________________________________
Title

_________________________________________________________________________________________________________________________________

The quotation information is proprietary and may not be copied or released other than for the express purpose of system selection and purchase/license. This information may not be given to outside parties or used for any other purpose without consent from Environmental Systems Research Institute, Inc. (Esri).

Any estimated sales and/or use tax reflected on this quote has been calculated as of the date of this quotation and is merely provided as a convenience for your organization's budgetary purposes. Esri reserves the right to adjust and collect sales and/or use tax at the actual date of invoicing. If your organization is tax exempt or pays state tax directly, then prior to invoicing, your organization must provide Esri with a copy of a current tax exemption certificate issued by your state's taxing authority for the given jurisdiction.

Esri may charge a fee to cover expenses related to any customer requirement to use a proprietary vendor management, procurement, or invoice program.

For questions contact:

ARIASM This offer is limited to the terms and conditions incorporated and attached herein. 292
Esri Use Only:

Cust. Name
Cust. #
PO #
Esri Agreement #

Page 1 of 6 ends

SMALL ENTERPRISE AGREEMENT

COUNTY AND MUNICIPALITY GOVERNMENT
(E214-3)

This Agreement is by and between the organization identified in the Quotation (“Customer”) and Environmental Systems Research Institute, Inc. (“Esri”).

This Agreement sets forth the terms for Customer’s use of Products and incorporates by reference (i) the Quotation and (ii) the Master Agreement. Should there be any conflict between the terms and conditions of the documents that comprise this Agreement, the order of precedence for the documents shall be as follows: (i) the Quotation, (ii) this Agreement, and (iii) the Master Agreement. This Agreement shall be governed by and construed in accordance with the laws of the state in which Customer is located wi thout reference to conflict of laws principles, and the United States of America federal law shall govern in matters of intellectual property. The modifications and additional rights granted in this Agreement apply only to the Products listed in Table A.

Table A
List of Products
Uncapped Quantities (annual subscription)
ArcGIS Enterprise Software and Extensions
ArcGIS Enterprise (Advanced and Standard)
ArcGIS Monitor
ArcGIS Enterprise Extensions: ArcGIS 3D Analyst, ArcGIS Spatial Analyst, ArcGIS Geostatistical Analyst, ArcGIS
Network Analyst, ArcGIS Data Reviewer

ArcGIS Enterprise Additional Capability Servers
ArcGIS Image Server

ArcGIS Online User Types
ArcGIS Online Viewer User Type

ArcGIS Enterprise User Types
ArcGIS Enterprise Viewer User Type

Capped Quantities (annual subscription)
ArcGIS Online User Types ArcGIS Enterprise User Types
ArcGIS Online Contributor User Type 30 ArcGIS Enterprise Contributor User Type 30 ArcGIS Online Mobile Worker User Type 150 ArcGIS Enterprise Mobile Worker User Type 150 ArcGIS Online Creator User Type 150 ArcGIS Enterprise Creator User Type 150 ArcGIS Online Professional User Type 40 ArcGIS Enterprise Professional User Type 40 ArcGIS Online Professional Plus User Type 40 ArcGIS Enterprise Professional Plus User Type 40 ArcGIS Pro (Add-on Apps) for ArcGIS Online Creator or
Professional User Type
ArcGIS Pro (Add-on Apps) for ArcGIS Enterprise
Creator or Professional User Type
ArcGIS 3D Analyst, ArcGIS Data Reviewer,
ArcGIS Geostatistical Analyst, ArcGIS Network
Analyst, ArcGIS Publisher, ArcGIS Spatial
Analyst, ArcGIS Workflow Manager, ArcGIS
Image Analyst
40 each
ArcGIS 3D Analyst, ArcGIS Data Reviewer,
ArcGIS Geostatistical Analyst, ArcGIS Network
Analyst, ArcGIS Publisher, ArcGIS Spatial
Analyst, ArcGIS Workflow Manager, ArcGIS
Image Analyst
40 each
ArcGIS Online Apps and Other ArcGIS Enterprise Apps and Other ArcGIS Location Sharing for ArcGIS Online 40 ArcGIS Location Sharing for ArcGIS Enterprise 40 ArcGIS Online Service Credits 100,000 ArcGIS Advanced Editing User Type Extension for ArcGIS Enterprise 30

Other Benefits
Number of Esri User Conference registrations provided annually 4 Number of Tier 1 Help Desk individuals authorized to call Esri 4 Five percent (5%) discount on all individual commercially available instructor-led training classes at Esri facilities purchased outside this Agreement
293

Page 2 of 6 ends

Customer may accept this Agreement by signing and returning the whole Agreement with (i) the Quotation attached, (ii) a purchase order, or (iii) another document that matches the Quotation and references this Agreement (“Ordering Document”). ADDITIONAL OR CONFLICTING TERMS IN CUSTOMER’S PURCHASE

ORDER OR OTHER DOCUMENT WILL NOT APPLY, AND THE TERMS OF THIS AGREEMENT WILL GOVERN. This Agreement is effective as of the date of Esri’s receipt of an Ordering Document, unless otherwise agreed to by the parties (“Effective Date”).

Term of Agreement: Three (3) years

This Agreement supersedes any previous agreements, proposals, presentations, understandings, and arrangements between the parties relating to the licensing of the Products. Except as provided in Article 4— Product Updates, no modifications can be made to this Agreement.

Accepted and Agreed:

(Customer)

By:

Authorized Signature

Printed Name:

Title:

Date:

CUSTOMER CONTACT INFORMATION

Contact: Telephone:

Address: Fax:

City, State, Postal Code: E-mail:

Country:

Quotation Number (if applicable):
294

Page 3 of 6 ends

1.0—ADDITIONAL DEFINITIONS

In addition to the definitions provided in the Master
Agreement, the following definitions apply to this
Agreement:

“Case” means a failure of the Software or Online
Services to operate according to the Documentation
where such failure substantially impacts operational
or functional performance.

“Deploy”, “Deployed” and “Deployment” mean to
redistribute and install the Products and related
Authorization Codes within Customer’s
organization(s).

“Fee” means the fee set forth in the Quotation.

“Maintenance” means Tier 2 Support, Product
updates, and Product patches provided to Customer
during the Term of Agreement.

“Master Agreement” means the applicable master
agreement for Esri Products incorporated by this
reference that is (i) found at https://www.esri.com/en- us/legal/terms/full-master-agreement and available in
the installation process requiring acceptance by
electronic acknowledgment or (ii) a signed Esri
master agreement or license agreement that
supersedes such electronically acknowledged
master agreement.

“Product(s)” means the products identified in
Table A—List of Products and any updates to the list
Esri provides in writing.

“Quotation” means the offer letter and quotation
provided separately to Customer.

“Technical Support” means the technical
assistance for attempting resolution of a reported
Case through error correction, patches, hot fixes,
workarounds, replacement deliveries, or any other
type of Product corrections or modifications.

“Tier 1 Help Desk” means Customer’s point of
contact(s) to provide all Tier 1 Support within
Customer’s organization(s).

“Tier 1 Support” means the Technical Support
provided by the Tier 1 Help Desk.

“Tier 2 Support” means the Esri Technical Support
provided to the Tier 1 Help Desk when a Case
cannot be resolved through Tier 1 Support.

2.0—ADDITIONAL GRANT OF LICENSE

2.1 Grant of License. Subject to the terms and
conditions of this Agreement, Esri grants to
Customer a personal, nonexclusive,
nontransferable license solely to use, copy, and
Deploy quantities of the Products listed in
Table A—List of Products for the Term of
Agreement (i) for the applicable Fee and (ii) in
accordance with the Master Agreement.

2.2 Consultant Access. Esri grants Customer the
right to permit Customer’s consultants or
contractors to use the Products exclusively for
Customer’s benefit. Customer will be solely
responsible for compliance by consultants and
contractors with this Agreement and will ensure
that the consultant or contractor discontinues
use of Products upon completion of work for
Customer. Access to or use of Products by
consultants or contractors not exclusively for
Customer’s benefit is prohibited. Customer may
not permit its consultants or contractors to install
Software or Data on consultant, contractor, or
third-party computers or remove Software or
Data from Customer locations, except for the
purpose of hosting the Software or Data on
Contractor servers for the benefit of Customer.

3.0—TERM, TERMINATION, AND EXPIRATION

3.1 Term. This Agreement and all licenses
hereunder will commence on the Effective Date
and continue for the duration identified in the
Term of Agreement, unless this Agreement is
terminated earlier as provided herein. Customer
is only authorized to use Products during the
Term of Agreement. For an Agreement with a
limited term, Esri does not grant Customer an
indefinite or a perpetual license to Products.

3.2 No Use upon Agreement Expiration or
Termination. All Product licenses, all
Maintenance, and Esri User Conference
registrations terminate upon expiration or
termination of this Agreement.

3.3 Termination for a Material Breach. Either party
may terminate this Agreement for a material
breach by the other party. The breaching party
will have thirty (30) days from the date of written
notice to cure any material breach.

3.4 Termination for Lack of Funds. For an
Agreement with government or government-
295

Page 4 of 6 ends

Rocklin City CouncilFebruary 24, 2026

Rocklin City Council
February 24, 2026