Agenda packet, regular meeting — Roseville City Council, April 15, 2026 (part 5 of 9)

ROSEVILLE NATURAL GAS FINANCING AUTHORITY
Notes to the Financial Statements
For the Year Ended June 30, 2025

NOTE 5: DERIVATIVE INSTRUMENTS (CONTINUED)

B. Objective and Terms of Hedging Derivative Instruments

The objectives and terms of the Authority's hedging derivative instruments that were outstanding at June 30, 2025, are summarized in the next table. The table is aggregated by the credit ratings of the Authority's counterparties. For counterparties having multiple ratings, the rating indicating the greatest degree of risk is used.

Objectives and terms of the Authority's hedging derivative instruments that were outstanding at June 30, 2025 are summarized in the table below:

C. Risks of Derivative Instruments

Credit risk – Credit risk is the risk of loss due to a counterparty default ing on its obligations. The Authority seeks to minimize credit risk by transacting with creditworthy counte rparties. Interest rate swap counterparties are evaluated at the time of transaction execution. The procedure prohibits the Authority from executing energy hedge transactions with counterparties rated lower than BBB by Standa rd & Poor's or Fitch rating services, or Baa2 by Moody's. Subsequent to entering into transactions, the credit ratings of one or more counterparties may deteriorate. If so, the Authority's credit risk management policies increase the amount of collateral that the counterparty must post with the Authority when the counterparty owes the Authority, thereby reducing credit risk associated with the decline in the counterparty's credit worthiness.

Termination risk – Termination risk is the risk that a derivative will terminate prior to its scheduled maturity due to a contractual event. Contractual events include bankruptcy, illegality, default, and mergers in which the successor entity does not meet credit criteria. One aspect of termination risk is that the Authority would lose the hedging benefit of a derivative that becomes subject to a termination event. Another aspect of termination risk is that, if at the time of termination, the mark -to-market value of the deriva tive was a liability to the Authority, the Authority could be required to pay that amount to the counterparty. Termi nation risk is associated with all of the Authority's derivatives up to the fair value amounts.

NOTE 6: COMMITMENTS AND CONTINGENT LIABILITIES

The Authority is subject to litigation arising in the normal co urse of business. In the opinion of the Authority's attorney there is no pending litigation which is likely to have a material adverse effect on the financial position of the Authority.

NOTE 7: FUTURE ACCOUNTING PRONOUNCEMENTS

GASB Statement No. 103 – In April 2024, the GASB iss ued Statement No. 103, Financial Reporting Model Improvements. The objective of this Statement is to improve key components of the financial reporting model to enhance its effectiveness in providing information that is esse ntial for decision making and assessing a government’s accountability. This Statement also addresses certain application issues. The Statement is effective for reporting periods beginning after June 15, 2025. The Author ity has not determined the effect on the financial statements.

Notional Amount
Effective
Date
Maturity
Date Terms Counterparty
Counterparty
Rating
Commodity Swaps, Gas:

Prepayment 20-year
supply of Natural Gas 20,426,500 mmBtu 1/1/2008 12/31/2027 A+ Hedge on Cash Flows on
prepayment of 20-year
supply of Natural Gas 1/24/2007 1/24/2028 AA-
Type and Objective
Pay NGI PG&E
citygate price;
Receive $7.7224 per
mmBtu
From 75,000 to
372,000 mmBtu
per month
Pay index minus

0.68; Receive NGI
Merrill Lynch,
Pierce, Fenner
& Smith
JP Morgan
Chase Bank,
NA
14

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ROSEVILLE NATURAL GAS FINANCING AUTHORITY
Notes to the Financial Statements
For the Year Ended June 30, 2025

NOTE 7: FUTURE ACCOUNTING PRONOUNCEMENTS (CONTINUED)

GASB Statement No. 104 – In September 2024, the GASB iss ued Statement No. 104, Disclosure of Certain Capital Assets. The objective of this Statement is to provide users of government financial statements with essential information about certa in types of capital assets. Th e Statement is effective for reporting periods beginning after June 15, 2025. The Authority has not determined the effect on the financial statements.

GASB Statement No. 105 – In December 2025, the GASB issued Statement No. 105, Subsequent Events. The objective of this Statement is to improve the financial reporti ng requirements for subsequent events, thereby enhancing consistency in their application and better meeting the information needs of financial statement users.

The Statement is effective for reporting periods beginning afte r June 15, 2026. The Authority has not determined the effect on the financial statements.

NOTE 8: SUBSEQUENT EVENTS

Management has evaluated subsequent events through February 19, 2026, which is the date the financial statements were available to be issued.
15

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LSLCPAS.COM

INDEPENDENT AUDITORS’ 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 Board of Directors
Roseville Natural Gas Financing Authority
Roseville, California

We have audited, in accordance with the auditing standards gene rally 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 Roseville Natural Gas Financing Authority (hereafter, the Authority), a component unit of the City of Roseville, California (hereafter, 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 February 19, 2026.

Report on Internal Control over Financial Reporting

In planning and performing our audit of the financial statements, we considered the City’s internal control over the Authority’s 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 allo w 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 b asis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less s evere than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal contr ol that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that were not identified.

Report on Compliance and Other Matters

As part of obtaining reasonable assurance about whether the Authority’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and ma terial effect on the financial statements.

However, providing an opinion on compliance with those provisio ns 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.

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To the Board of Directors
Roseville Natural Gas Financing Authority
Roseville, California

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 e ffectiveness of the Authority’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 Authority’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Sacramento, California
February 19, 2026

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LSLCPAS.COM
February 19, 2026

To the Board of Directors
Roseville Natural Gas Financing Authority
Roseville, California

We have audited the financial statements of the Roseville Natural Gas Financing Authority (hereafter, the Authority), a component unit of the City of Roseville, California (hereafter, the City) for the year ended June 30, 2025.

Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards and Government Auditing Standards, as well as certain information related to the planned scope and timing of our audit. We have communicated suc h information in our letter to you dated April 30, 2025. Professional standards also require that we communicate to you the following information related to our audit.

Significant Audit Matters

Qualitative Aspects of Accounting Practices

Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the Authority are described in Note 1 to the financial statements. No new accounting policies were adopted and the application of exi sting policies was not change d during 2024-2025. We noted no transactions entered into by the Authority during the year for which there i s a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period.

Accounting estimates are an integral part of the financial stat ements prepared by management and are based on management’s knowledge and experience about past and current events and assumptions about future events.

Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected.

The financial statement disclosures are neutral, consistent, and clear.

Difficulties Encountered in Performing the Audit

We encountered no significant difficulties in dealing with management in performing and completing our audit.

Corrected and Uncorrected Misstatements

Professional standards require us to accumulate all known and l ikely misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. We are pleased to report that no misstatements were identified during the course of our audit.

Disagreements with Management

For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be sign ificant to the financial statements or the auditors’ report. We are pleased to report that no such disagreements arose during the course of our audit.

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To the Board of Directors
Roseville Natural Gas Financing Authority
Roseville, California

Management Representations

We have requested certain representations from management that are included in the management representation letter dated February 19, 2026.

Management Consultations with Other Independent Accountants

In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a “second opinion” on certain situations. If a consultation involves application of an accounting principle to the Authority’s fi nancial statements or a determin ation of the type of auditor’s opinion that may be expressed on those statements, our professional standards requi re the consulting accountant to check with us to determine that the consultant has all the relevant facts. To ou r knowledge, there were no such consultations with other accountants.

Other Audit Findings or Issues

We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the Authority’s auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention.

Future GASB Pronouncements

The following Government Accounting Standards Board (GASB) pronouncements will be effective for the following fiscal years’ audits and should be reviewed for proper implementation by management:

Fiscal Year 2025-2026

GASB Statement No. 103, Financial Reporting Model Improvements.

GASB Statement No. 104, Disclosure of Certain Capital Assets.

Future Projects

GASB Statement No. 105, Subsequent Events.

Comprehensive Project, Revenue and Expense Recognition.

Major Project, Going Concern Uncertainties and Severe Financial Stress.

Major Project, Infrastructure Assets.

Practice Issue, Subsequent Events.

Restriction on Use

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

Very truly yours,

Sacramento, California

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CITY OF ROSEVILLE

TRANSPORTATION DEVELOPMENT ACT FUNDS
Audited Financial Statements
and Compliance Report
June 30, 2024

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CITY OF ROSEVILLE

TRANSPORTATION DEVELOPMENT ACT FUNDS
Audited Financial Statements
and Compliance Report
June 30, 2024

Audited Financial Statements
Independent Auditor’s Report ....................................................................................................................................... 1 Statements of Net Position..................................................................................................... ........................................ 3 Statements of Revenues, Expenses and Changes in Fund Net Position ......................................................................... 5 Statements of Cash Flows .............................................................................................................................................. 7 Notes to Financial Statements ................................................................................................. .................................... 11 Compliance Report
Independent Auditor’s Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards, the Transportation Development Act and Other State Program Guidelines ................................................................................................................ 20 Schedule of Findings and Responses ........................................................................................................................... 22

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550 Howe Avenue, Suite 210
Sacramento, California 95825
Telephone: (916) 564-8727
FAX: (916) 564-8728
1 INDEPENDENT AUDITOR’S REPORT
To the City Council
Roseville, California
Report on the Financial Statements
Opinion
We have audited the accompanying financial statements of the Transportation Development Act Fund of the City of Roseville, as of and for year ended June 30, 2024, and the related notes to the financial statements, as listed in the table of contents.

In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of the Transportation Development Act Fund of the City of Roseville, as of June 30, 2024, and the changes in financial position for the year then ended in accordance w ith accounting principles generally accepted in the United States of America.

Basis for Opinion
We conducted our audit in accordance with auditing standards generally accept ed in the United States of America and the standards are applicable to financial audits contained in Government Auditing Standards , issued by the Comptroller General of the United States. Our responsib ilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Stat ements Section of our report. We are required to be independent of the City of Roseville and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Emphasis-of-Matter
As discussed in Note B, the financial statements presen t only the Transportation Development Act Fund of the City of Roseville and do not purport to, and do not, present fair ly the financial position of the City of Roseville as of June 30, 2024, in conformity with accounting principles generally accepted in the United States of America. Our opinion is not modified with respect to this matter.

Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about wh ether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion.

Reasonable assurance is a high level of assurance but is not absolute assurance and theref ore is not a guarantee that an audit conducted in accord ance with generally accepte d auditing standards and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions,

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To the City Council
City of Roseville, California
2 misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in aggregate, they would influence the judgement made by a reasonable user based on the financial statements.

In performing an audit in accordance with generally accepted au diting standards and Government Auditing Standards, we:
 Exercise professional judgement and maintain professional skepticism throughout the audit.  Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.  Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, no such opinion is expressed.  Evaluate the appropriateness of accounting policies us ed and the reasonableness of significant accounting estimates made by management as well as evaluate the overall presentation of the financial statements.

Prior Year Comparative Information
We have previously audited the TDA Fund financial statements dated December 19, 2024. In our opinion the summarized comparative information presented herein as of and for the year ended June 30, 2023 is consistent, in all material respects, with the audited financial statements from which it has been derived.

Required Supplementary Information
Management has omitted management’s discussion and an alysis and budgetary comparison information that accounting principles generally accepted in the United States of America require to be pr esented to supplement the basic financial statements. Such missing information, al though not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context.

Our opinion on the basic financial statements is not affected by this missing information.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report date February 26, 2026 on our consideration of the City of Roseville’s internal contro l over financial reporting related to the TDA Funds and on our tests of its compliance with certain provisions of la ws, regulations, contracts and grant agreements and other matters, and the Transportation Development Act. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and complian ce and the results of that testing and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City of Roseville’s internal control over financial reporting and compliance.

February 26, 2026

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Transit Transportation
Fund Fund
ASSETS

CURRENT ASSETS
Cash and cash equivalents 6,464,391 $ 5,508,487 $ Accounts receivable 29,746
Due from other agencies 2,747,313 3,254,187
Interest receivable 19,336 10,364
Prepaid expenses
TOTAL CURRENT ASSETS 9,260,786 8,773,038

NONCURRENT ASSETS
Capital assets, nondepreciable 11,995,186 18,029,237
Capital assets, depreciable, net 8,943,745 16,593,174
TOTAL NONCURRENT ASSETS 20,938,931 34,622,411
TOTAL ASSETS 30,199,717 43,395,449

DEFERRED OUTFLOWS OF RESOURCES
Pension plan 423,887 543,518
Other postemployment benefits (OPEB) plan 49,000 52,000

TOTAL ASSETS AND
DEFERRED OUTFLOWS OF RESOURCES 30,672,604$ 43,990,967 $

LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND NET POSITION

CURRENT LIABILITIES
Accounts payable 1,509,213 $ 1,285,693 $
Accrued salaries and benefits 24,456 32,143
Compensated absences 47,358 76,845
Unearned revenue 6,707,332 6,867,015
Subscription-based IT arrangement (SBITA) liabilities 265 TOTAL CURRENT LIABILITIES 8,288,359 8,261,961

NONCURRENT LIABILITIES
Compensated absences 52,255 102,889
Net pension liability 1,523,983 1,954,085
Net OPEB liability 232,000 317,000
SBITA liabilities 283
NONCURRENT LIABILITIES 1,808,238 2,374,257
TOTAL LIABILITIES 10,096,597 10,636,218

DEFERRED INFLOWS OF RESOURCES
OPEB plan 133,000 141,000
TOTAL DEFERRED INFLOWS OF RESOURCES 133,000 141,000

NET POSITION
Investment in capital assets 19,798,575 33,943,042
Unrestricted 644,432 (729,293)
TOTAL NET POSITION 20,443,007 33,213,749

TOTAL LIABILITIES, DEFERED INFLOWS
OF RESOURCES AND NET POSITION 30,672,604$ 43,990,967 $ The accompanying notes are an integral part of these financial statements.

CITY OF ROSEVILLE

TRANSPORTATION DEVELOPMENT ACT FUNDS

STATEMENTS OF NET POSITION
June 30, 2024
(With Comparative Totals as of June 30, 2023)
3

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CTSA
Fund 2024 2023
2,523$ 11,975,401$ 15,250,541 $
29,746 37,178
210,309 6,211,809 1,319,667
2,897 32,597 20,974
5,971
215,729 18,249,553 16,634,331
30,024,423 18,271,693
194,591 25,731,510 27,295,402
194,591 55,755,933 45,567,095
410,320 74,005,486 62,201,426
45,729 1,013,134 1,014,354
14,000 115,000 78,000
470,049$ 75,133,620$ 63,293,780 $
26,334$ 2,821,240$ 739,383 $
1,309 57,908 50,901
8,161 132,364 96,736
13,574,347 13,816,448
265
35,804 16,586,124 14,703,468
4,949 160,093 142,076
164,406 3,642,474 3,494,641
194,000 743,000 1,099,000
283
363,355 4,545,850 4,735,717
399,159 21,131,974 19,439,185
35,000 309,000 362,000
35,000 309,000 362,000
194,591 53,936,208 45,567,095
(158,701) (243,562) (2,074,500)
35,890 53,692,646 43,492,595
470,049$ 75,133,620$ 63,293,780 $
Totals
4

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Transit Transportation
Fund Fund

OPERATING REVENUES
Passenger fares 518,454 $
TOTAL OPERATING REVENUES 518,454

OPERATING EXPENSES
Salaries and benefits 973,963 1,023,742 $
Purchased transportation 3,764,770
Maintenance, materials and supplies 2,498,745 1,225,804 Depreciation 1,038,624 695,650
TOTAL OPERATING EXPENSES 8,276,102 2,945,196
OPERATING LOSS (7,757,648) (2,945,196)

NONOPERATING REVENUES (EXPENSES)
Local Transportation Funds - operating 6,016,775 1,911,049 State Transit Assistance funds
Federal and state grants - operating 299,118 71,176
Interest revenue 385,314 217,474
Gain on sale of capital assets 20,083
Other revenues 186,257 49,847
Interest expense (15)

TOTAL NONOPERATING
REVENUES (EXPENSES) 6,907,547 2,249,531

NET (LOSS) INCOME BEFORE CAPITAL
CONTRIBUTIONS AND TRANSFERS (850,101) (695,665)

CAPITAL CONTRIBUTIONS AND TRANSFERS
Local Transportation Funds - capital 2,327,162 2,807,427 State of Good Repair funds - capital 102,133
Pedrestian and Bicycle - capital 637,102
Federal and state grants - capital 2,851,378 3,205,650 Transfer in from other City funds 125,452
Transfer out to other City funds (313,975)
TOTAL CAPITAL CONTRIBUTIONS AND TRANSFERS 5,092,150 6,650,179 CHANGE IN NET POSITION 4,242,049 5,954,514
Net position, beginning of year 16,200,958 27,259,235 NET POSITION, END OF YEAR 20,443,007$ 33,213,749 $
The accompanying notes are an integral part of these financial statements.

CITY OF ROSEVILLE

TRANSPORTATION DEVELOPMENT ACT FUNDS

STATEMENTS OF REVENUES, EXPENSES

AND CHANGES IN FUND NET POSITION
(With Comparative Totals as of June 30, 2023)
For the Year Ended June 30, 2024
5

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CTSA
Fund 2024 2023
518,454$ 386,541 $
518,454 386,541
86,212$ 2,083,917 1,592,971
3,764,770 3,610,493
396,245 4,120,794 3,136,104
8,565 1,742,839 1,741,040
491,022 11,712,320 10,080,608
(491,022) (11,193,866) (9,694,067)
492,178 8,420,002 4,648,173
1,524,915
370,294 1,473,841
2,332 605,120 8,652
20,083 23,886
236,104 343,753
(15)
494,510 9,651,588 8,023,220
3,488 (1,542,278) (1,670,847)
5,134,589 5,821,254
102,133
637,102
6,057,028 616,078
125,452 126,203
(313,975) (200,000)
11,742,329 6,363,535
3,488 10,200,051 4,692,688
32,402 43,492,595 38,799,907
35,890$ 53,692,646$ 43,492,595 $
Totals
6

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Transit Transportation
Fund Fund

CASH FLOWS FROM OPERATING ACTIVITIES
Receipts from customers and users 518,454 $
Payments to employees and related benefits (931,499) (1,291,959) $ Payments to suppliers (5,039,034) (80,369)

NET CASH USED BY
OPERATING ACTIVITIES (5,452,079) (1,372,328)

CASH FLOWS FROM NON-CAPITAL

FINANCING ACTIVITIES
Operating grants and other revenues 4,385,404 (216,762) Interfund transfers (188,523)

NET CASH PROVIDED/(USED) BY NON-CAPITAL
AND RELATED FINANCING ACTIVITIES 4,196,881 (216,762)

CASH FLOWS FROM CAPITAL AND

RELATED FINANCING ACTIVITIES
Capital grants 3,391,947 7,925,053
Purchases of capital assets (5,280,673) (6,650,179) Proceeds from sale of capital assets 20,083

NET CASH (USED)/PROVIDED BY CAPITAL
AND RELATED FINANCING ACTIVITIES (1,868,643) 1,274,874

CASH FLOWS FROM INVESTING ACTIVITIES
Interest earnings on investments 198,342 111,742

NET CASH PROVIDED BY
INVESTING ACTIVITIES 198,342 111,742

NET (DECREASE) INCREASE
IN CASH AND CASH EQUIVALENTS (2,925,499) (202,474) Cash and cash equivalents, beginning of year 9,389,890 5,710,961

CASH AND CASH EQUIVALENTS,
END OF YEAR 6,464,391$ 5,508,487 $
The accompanying notes are an integral part of these financial statements.

CITY OF ROSEVILLE

TRANSPORTATION DEVELOPMENT ACT FUNDS

STATEMENTS OF CASH FLOWS
For the Year Ended June 30, 2024
(With Comparative Totals as of June 30, 2023)
7

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CTSA
Fund 2024 2023
518,454$ 386,541 $
(96,754)$ (2,320,212) (1,448,063)
(396,413) (5,515,816) (7,667,098)
(493,167) (7,317,574) (8,728,620)
344,784 4,513,426 6,303,102
(188,523) (73,797)
.
344,784 4,324,903 6,229,305
11,317,000 8,927,013
(11,930,852) (6,398,469)
20,083 39,577
- (593,769) 2,568,121
1,216 311,300 345,582
1,216 311,300 345,582
(147,167) (3,275,140) 414,388
149,690 15,250,541 14,836,153
2,523$ 11,975,401$ 15,250,541 $
Totals
8

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Transit Transportation
Fund Fund

RECONCILIATION OF OPERATING LOSS

TO NET CASH USED BY

OPERATING ACTIVITIES
Operating loss (7,757,648) $ (2,945,196) $
Adjustments to reconcile operating loss to net cash
provided (used) by operating activities:

Depreciation 1,038,624 695,650
Unrealized loss on investments 179,949 101,176 Change in operating assets, deferred outflows of
resources, liabilities and deferred inflows of resources:

Deferred outflows/inflows of resources--pension plan (25,348) 25,846 Deferred outflows/inflows of resources--OPEB plan (21,000) (54,000) Prepaid expense 2,753 1,894
Accounts payable 1,041,779 1,042,642
Accrued salaries 4,575 2,679
Compensated absences payable 25,296 26,739 SBITA liabilities (277)
Net pension liability 150,941 (7,481)
Net OPEB liability (92,000) (262,000)

NET CASH USED
BY OPERATING ACTIVITIES (5,452,079)$ (1,372,328) $

CITY OF ROSEVILLE

TRANSPORTATION DEVELOPMENT ACT FUNDS
STATEMENTS OF CASH FLOWS (Continued)
For the Year Ended June 30, 2024
(With Comparative Totals as of June 30, 2023)
The accompanying notes are an integral part of these financial statements. 9

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CTSA
Fund 2024 2023
(491,022)$ (11,193,866)$ (9,694,067) $
8,565 1,742,839 1,741,040
1,072 282,197 (342,681)
722 1,220 (1,231,685)
(15,000) (90,000) (233,000)
1,324 5,971 (5,971)
(2,564) 2,081,857 107,999
(247) 7,007 (7,874)
1,610 53,645 (36,656)
(277)
4,373 147,833 986,275
(2,000) (356,000) (12,000)
(493,167)$ (7,317,574) $ (8,728,620) $
Totals
10

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CITY OF ROSEVILLE

TRANSPORTATION DEVELOPMENT ACT FUNDS

NOTES TO FINANCIAL STATEMENTS
June 30, 2024
11 NOTE A – ORGANIZATION
The City of Roseville (the City) re ceives funds from the Placer County Tran sportation Agency under the provisions of the Transportation Development Ac t (TDA) from the Placer County Local Transportation Fund (LTF) under Article 4, Section 99260(a) and Article 8, 99400(a) and State Transit Assistance Fund (STAF) under Article 4, Section 6730(a). The STAF funds are to be used for public transportation purposes only. The City’s Article 4 LTF funds are for the support of public transportation systems as defined in the TDA. The City also receives State of Good Repair funds under the STAF program, representing Senate Bill 1, the Road Repair and Accountability Act of 2017 funds.

NOTE B – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis of Presentation: The financial statements of the City of Roseville’s Transportation Development Act Funds (the Funds) have been prepared in conformity with gene rally accepted accounting principles (GAAP) as applied to government units. The Governmental Accounting Standa rds Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles.

Reporting Entity: The financial statements are intended to present the financial position, results of operations and cash flows of only transactions recorded in the Funds. Th e Funds are included in the financial statements of the City.

Fund Accounting: The accounts of the Funds are organized on the basis of fu nds. A fund is an accounting entity with a self-balancing set of accounts established to record the financia l position and results of operations of a specific governmental activity. The City utilizes the enterp rise fund type of the proprietary fund group to account for the activities of the Funds. The following funds are used by the City to account for its TDA funds:

Transit Fund: The Transit Fund is used to account for the operation of the City’s transit system. The principal operating revenues are charges to passengers for public transit services. Operating expenses include the cost of transit services, administrative expenses and depreciation on capital assets. All other revenues and expenses are reported as nonoperating.

Transportation Fund: The Transportation Fund accounts for Local Transportation Funds which have been allocated for the purpose of street and road infrastructure and pedestrian and bicycle improvements.

CTSA Fund: The CTSA Fund accounts for Local Transportation Fund which have been allocated by the Western Placer Community Transit Service Authority to the City of Roseville for the construction and operation of the South Placer Transit Informatio n Center including the Mobility Training Progra m and the operation of the Transit Ambassador Program.

Basis of Accounting: The accounting and financial reportin g treatment applied to a fund is determined by its measurement focus. All proprietary funds are accounted for using the econom ic resources measurement focus.

With this measurement focus, all assets, deferred outflows of resources, liabilities and deferred inflows of resources associated with the operation of these funds are included on the statement of net position. Net position is segregated into the investment in capital assets, amounts restricted and amounts unrestricted. Proprietary fund-type operating statements present increases (e.g., revenues) and decreases (e.g., expenses) in net position.

The accrual basis of accounting is utilized by proprietary fund types. Under this method, revenues are recorded when earned and expenses are recorded at the time liab ilities are incurred. TDA and grant revenues are recorded when all eligibility requirements have been met. Revenues are deferred until the eligibility requirements are met.

Proprietary funds distinguish operating revenues and expens es from nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund’s principal ongoing operations.

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CITY OF ROSEVILLE

TRANSPORTATION DEVELOPMENT ACT FUNDS

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
June 30, 2024
12 NOTE B – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) When both restricted and unrestricted resources are available for use, it is the City’s policy to use restricted resources first, then unrestricted resources as they are needed.

Cash and Cash Equivalents: For the purposes of reporting cash flows, cash and cash equivalents are defined as those amounts included in the balance sheet caption “cash and investments” and consist of amounts held in the City’s cash and investment pool, which are available on demand.

Capital Assets: Capital assets are recorded at historical cost or estimated historical cost if actual cost is not available provided such costs exceed the respective capitalization thresh old and the expected useful life of the asset is greater than one year. Contributed capital assets are valued at th eir estimated acquisition value on the date of contribution.

Capital assets with limited useful lives are depreciated over their estimated useful lives. Alternatively, the “modified approach” is used for certain capital assets. Depreciation is not provided under this approach, but all expenditures on these assets are expensed, unless they ar e additions or improvements. Depreciation is computed using the straight-line method over the estimated useful lives of the assets. The estimated useful lives of the assets and capitalization thresholds are listed below:

Useful Lives Capitalization
Description in Y ears Thresholds
Buildings 40 20,000 $
Improvements 20-40 None
Equipment and vehicles 6-20 5,000
Landscaping 12 20,000
Bike paths 20 20,000
Bridges 90 20,000
Culverts 75 20,000
Sidewalks 20 20,000
Drain inlets 50 20,000
Storm drains 75 20,000
Traffic Signals 20 None
The Funds have acquired certain assets with funding provided by federal and state assistance from various grant programs. The Funds hold title to these assets; however, th e federal government retains an interest in those assets for which it has contributed funding should the assets no longer be used for transit purposes.

Subscription-Based Information Technology Assets (SBITA): Subscription assets are recognized at the subscription commencement date and represent the right to use an underl ying asset for the subscription term. Subscription assets are measured at the initial value of the subscription liab ility plus any payments made to the vendor before the commencement of the subscription term, less any incentive received at or before the commencement of the term, plus an initial direct costs necessary to place the asset in service. Subscripti on assets are amortized over the shorter of the subscription term or the useful life of the under lying asset using the straight-line method. Short term subscription payments are expensed as incurred.

Compensated Absences: Compensated ab sences comprise unused vacation l eave, vested sick pay and certain compensated time off, which are accrued as earned. The liability for compensated absences is determined annually and is recorded in each proprietary fund.

Deferred Inflows/Outflows of Resources : In addition to assets, the statem ent of net position reports a separate section for deferred outflows of resources. This separate financial statement element represents a consumption of net position that applies to a future period(s) and so will no t be recognized as an expense/expenditure until then. In

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CITY OF ROSEVILLE

TRANSPORTATION DEVELOPMENT ACT FUNDS

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
June 30, 2024
13 NOTE B – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) addition to liabilities, the statement of net position reports a separate section for deferred inflows of resources. This separate financial statement element represents an acquisitio n of net position that applies to a future period and so will not be recognized as an inflow of resources (revenue) until that time.

As of June 30, 2024, the Funds have deferred outflows and inflows of resources related to the City’s pension and OPEB plans, as described in Notes N and O.

Restricted Net Position: Restrictions of net position show amounts that are legally restricted for specific uses under provisions of revenue sources.

Use of Estimates: The preparation of the financial statem ents in conformity with GAAP required management to make estimates and assumptions that affect the report ed amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financ ial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

NOTE C – CASH AND CASH EQUIVALENTS
Investment in the City’s Cash and Investments Pool: The Fund’s cash and investments are held in the City’s cash and investments pool. The City maintains a cash and investments pool and allocates interest to various funds based upon average cash balances. Investments held in the City’s investment pool are available on demand to the Funds and are reported at fair value. The City’s investment poli cy, interest rate risk and credit risk may be found in the notes to the City’s basic financial statements.

NOTE D – DUE FROM OTHER AGENCIES
The due from other agencies for all funds consisted of the following at June 30, 2024:

Federal grants 1,665,803 $
State grants 3,404,872
Other 1,141,134
Total due from other governm ental agencies 6,211,809$ NOTE E – INTERFUND BALANCES AND TRANSACTIONS
Amounts reported as due to or from other TDA related funds arise in the normal course of business and are expected to be repaid shortly after the end of th e fiscal year. At June 30, 2024, there were no interfund due to or due from balances.

Transfers in consisted of the following during the year ended June 30, 2024:

Receiving Transfer Making Transfer Purpose
Transit Fund General Fund Municipal Services District #3 125,452 $ 125,452$
Transfers out during the year ended June 30, 2024, consisted of a $313,975 transfer from the Transit Fund to the Transit Shuttle Fee fund to fund shuttle services.

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CITY OF ROSEVILLE

TRANSPORTATION DEVELOPMENT ACT FUNDS

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
June 30, 2024
14 NOTE F – CAPITAL ASSETS
Capital asset activity in the combined funds consisted of the following for the year ended June 30, 2024:

Balance at Balance
June 30, 2023 Additions Deletions Transfers June 30, 2024 Capital assets, not being depreciated
Land and easements 1,839,081 $ 1,839,081 $
Streets (modified) 2,304,491 2,304,491
Construction in progress 14,128,121 11,930,852 $ (178,122) $ 25,880,851 Total capital assets,
not being depreciated 18,271,693 11,930,852 (178,122) 30,024,423 Capital assets being depreciated
Buildings 2,168,069 2,168,069
Improvements 4,951,870 4,951,870
Equipment and vehicles 18,236,981 (434,945) $ 178,122 17,980,158 Landscaping 1,190,122 1,190,122
Bike paths 6,531,682 6,531,682
Bridges 12,022,926 12,022,926
Culverts 348,248 348,248
Sidewalks 1,223,107 1,223,107
Drain inlets 75,699 75,699
Storm drains 164,362 164,362
Traffic Signals 479,947 479,947
Subscription assets 825 825
Total capital assets,
being depreciated 47,393,013 825 (434,945) 178,122 47,137,015 Less accumulated depreciation for:

Buildings (640,654) (54,202) (694,856) Improvements (1,104,110) (123,796) (1,227,906) Equipment and vehicles (12,619,770) (945,061) 434,945 (13,129,886) Landscaping (452,771) (96,940) (549,711) Bike paths (4,018,756) (295,546) (4,314,302) Bridges (743,939) (133,590) (877,529)
Culverts (67,539) (4,643) (72,182) Sidewalks (324,019) (61,155) (385,174) Drain inlets (6,920) (1,514) (8,434) Storm drains (17,452) (2,191) (19,643) Traffic Signals (101,681) (23,997) (125,678) Subscription assets (204) (204)
Total accumulated depreciation (20, 097,611) (1,742,839) 434,945 - (21,405,505) capital assets being depreciated 27,295,402 (1,742,014) - 178,122$ 25,731,510 Total capital assets, net 45,567,095$ 10,188,838 $ - $ 55,755,933 $

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CITY OF ROSEVILLE

TRANSPORTATION DEVELOPMENT ACT FUNDS

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
June 30, 2024
15 NOTE G – LONG-TERM LIABILITIES
Changes in long-term liabilities consisted of the following for the year ended June 30, 2024:

Balance Balance Due Within
June 30, 2023 Additions Used June 30, 2024 One Y ear
Compensated absences 238,812$ 53,645 $ 292,457 $ 132,364 $ Net pension liability 3,494,641 147,833 3,642,474 Net OPEB liability 1,099,000 (356,000) $ 743,000 4,832,453$ 201,478 $ (356,000) $ 4,677,931 $ 132,36 4$ NOTE H – FARE REVENUE RATIO
The City is required under the Transportation Development Act to maintain a fare reve nue to operating expenses ratio of 15%. The calculation of the fare revenue ratio for the year ended June 30, 2024, is as follows:

Passenger fare revenues (excludes charter revenues) 518,454 $ Local funds - interest revenues 385,314
Local funds - advertising and other revenue 186,257
Local support - transfers in, net of transfers out (188,523) Local funds - federal funds 299,118
1,200,620$
Operating expenses 8,276,102 $
Less allowable ex clusions:

Depreciation (1,038,624)
7,237,478$
Fare revenue ratio 16.59%

The City was in compliance with the 15% minimum required fare revenue ratio at June 30, 2024. Assembly Bill (AB) 149 permits the inclusion of federal funds as local support, which allows the City to meet its fare revenue ratio.

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CITY OF ROSEVILLE

TRANSPORTATION DEVELOPMENT ACT FUNDS

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
June 30, 2024
16 NOTE I – UNEARNED REVENUE
The Local Transportation Fund (LTF) allocates monies to th e transit system to support operations. LTF allocations are considered earned when they are pr operly spent for operations by the transit system. Allocations in excess of this amount are recorded as unearned revenue. The maximum eligibility for LTF allocations for the year ended June 30, 2024, was determined as follows:

Transit Transportatio n
Fund Fund
Operating expenses 8,276,102 $ 2,945,196 $
Adj ustm ents:

Depreciation (1,038,624) (695,650)
Fare box revenues (518,454)
State Transit Assistance and State of G ood Repair
Federal Transit Administration (299,118) (71,176) Interest revenues (385,314) (217,474)
Other revenues (186,257) (49,847)
Gain on disposal of capital assets (20,083)
Net transfers - operating 188,523
Maximum eligibility for operating 6,016,775 $ 1,911,049 $ Capital expenditures 5,280,673 $ 6,650,179 $
Adj ustm ents:

Federal contributions (2,851,378) (2,028,730)
State contributions (102,133) (1,176,920)
Other contributions (637,102)
Maximum eligible for capital 2,327,162 $ 2,807,427 $ A schedule of changes in unearned revenue for the year ended June 30, 2024, is as follows:

L ocal E x cess FTA
Transportation Funds from
Funds SG R LCTOP V ehicles Sold Other Total
Beginning balance,
July 1, 2023 4,773,408 $ 377,236 $ 2,282,235 $ 76,823 $ 850,000 $ 8,359,702 $ Allocations 4,509,205 1,532,812 $ 198,196 891,481 40,000 7,171,694 Maximum LTF eligibility
Operating (6,016,775) (454,103) (6,470,878) Capital (2,327,162) (102,133) (2,429,295)
Interest Earned 9,412 64,783 1,914 76,109 Ending balance,
June 30, 2024 938,676 $ 1,532,812 $ 482,711 $ 2,784,39 6$ 78,737 $ 890,00 0$ 6,707,332 $ Transit Fund
State
Transit
Assistance

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CITY OF ROSEVILLE

TRANSPORTATION DEVELOPMENT ACT FUNDS

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
June 30, 2024
17 NOTE I – UNEARNED REVENUE (Continued)
Transportation
Fund
Local
Transportation
Funds
Beginning balance,
July 1, 2023 5,456,746 $
LTF Allocations 6,765,847
Maximum LTF eligibility
Operating (1,911,049)
Capital (2,807,427)
Ped and bike contributions (637,102)
Ending balance,
June 30, 2024 6,867,015 $
NOTE J – STATE OF GOOD REPAIR
The State of Good Repair (SGR) was established by the Calif ornia Legislature in 2017 by Senate Bill 1. SGR is a program that provides public transpor tation agencies with a consistent and dependable revenue source to invest in the upgrade, repair and improvement of the transportation infrastructure and im prove transportation services. As of June 30, 2024, funds received and expended were as follows:

Balance receivable at beginning of year 377,236$
SG R funds received 198,196
Interest earnings 9,412
Zero Emission Bus Depot Phase II (102,133)
Balance receivable (unearned) at end of year 482,711$
NOTE K – RISK MANAGEMENT
The City manages risk of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; injuries to employees; and natural disasters by participating in the public entity risk pools described below and by retaining certain risks. The City maintains insurance coverage from a commercial carrier for its long-term disability and dental benefit plan.

Public entity risk pools are formally organized and separa te entities established under the Joint Exercise of Powers Act of the State of California. As separate legal entitie s, those entities exercise full powers and authorities within the scope of the related Joint Powers Agreements includ ing the preparation of annual budgets, accountability for all funds, the power to make and execute co ntracts and the right to sue and be sued. Each risk pool is governed by a board consisting of representatives from member munici palities. Each board controls the operations of the respective risk pool, including selection of management and approval of operating budgets, independent of any influence by member municipalities beyond their representation on that board. Obligations and liabilities of these risk pools are not the City’s responsibility.

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CITY OF ROSEVILLE

TRANSPORTATION DEVELOPMENT ACT FUNDS

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
June 30, 2024
18 NOTE K – RISK MANAGEMENT (Continued)
Risk Coverage
The City is a member of the California Joint Powers Ri sk Management Authority (CJPRMA) which covers general liability claims up to $40,000,000 and property damage up to $400,000,000. The City has a self-insured retention or deductible of $1,000,000 and $25,000, respectively, per claim.

The City is also a member of the Local Agency Workers’ Compensation Excess Joint Powers Authority (LAWCX), which covers workers’ compensation claims up to $5,000, 000, and has excess coverage through CSAC-EIA up to the statutory limit. The City has a self-insured retention of up to $500,000 per claim.

The contributions made to each risk pool equal the ratio of their respective payrolls to the total payrolls of all entities participating in the same layer of each program, in each program year. Actual surpluses or losses are shared according to a formula developed from overall loss costs and spread to member entities on a percentage basis after a retrospective rating.

Financial Statements for the risk pools may be obtained from CJPRMA, 3201 Doolan Road, Suite 285, Livermore, California 94551 and LAWCX, 1750 Creekside Oaks Drive, Suite 200, Sacramento, California 95833. Information regarding the City’s risk management programs is ava ilable in the City of Roseville’s comprehensive annual financial report.

NOTE L – CONCENTRATIONS
The Funds receive a substantial amount of their supp ort from a statewide retail sales tax from the Local Transportation Fund and State Transit A ssistance Fund created by the TDA. A significant reduction in the level of this support, if this was to occur, may have a significant impact on the Funds’ activities.

NOTE M – COMMITMENTS AND CONTINGENCIES
Contract Commitment: The City has a management, operati ons and call center services agreement with a transit contractor that ended September 30, 2021 with options to extend the contract through the year ended June 30, 2025.

The City approved an extension on June 7, 2023 through the year ended June 30, 2025. Under the agreement, the City has agreed to pay a variable rate per vehicle revenue hour, a flat monthly fee and fees to clean bus stops and provide an electronic technician. The agreement may be terminated with 60 days advance notice. The City paid the contractor $3,703,125 under the agr eement during the year ended June 30, 2024. The maximum obligation to the City with the transit contractor is $5,396,849 for the year ended June 30, 2025.

Grant Contingency: The City receives funding from the Federal Transit Administration and the State of California that are subject to review and audit. Such audits could result in a request for reimbursement for expenses disallowed under the terms and conditions of the contracts. It is th e opinion of management that no material liabilities will result from such potential audits.

NOTE N – PENSION PLAN
The City’s Alternative Transportation employees are includ ed in the City’s Miscellaneous Plan, an agent multiple- employer defined benefit pension plan on a cost sharing basis, administered by CalPERS, which acts as a common investment and administrative agent for its participating me mber employers. The actuari al valuation for the City’s Miscellaneous Plan received from CalPERS does not separately disclose information that is required to be reported under GASB 68 and 71 for the Funds; however, the City allocated the proportional share of the deferred outflows of resources, deferred inflows of resources, net pension liability , and pension expense to the Funds based on the cash

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CITY OF ROSEVILLE

TRANSPORTATION DEVELOPMENT ACT FUNDS

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
June 30, 2024
19 NOTE N – PENSION PLAN (Continued)
basis employer contributions paid on behalf of the Funds’ employees compared to all of the City’s Miscellaneous Plan employees. As of and for the year ended June 30, 2024, the deferred outflows of resources, net pension liability, and pension expense related to the Funds were $1,013,134, $3,642,474, and $551,654, respectively.

Pension expense was reported as part of salaries and benefits expenses. Detailed information about the City’s collective net pension liability is available in Note 13 of the City’s separately issued Annual Comprehensive Financial Report (ACFR). The City’s ACFR may be obtained by contacting the City’s Finance Department or on the internet at www.roseville.ca.us.

NOTE O – OTHER POSTEMPLOYMENT BENEFITS (OPEB) PLAN
The actuarial valuation for the City’s OPEB plan does not separately disclose information that is required to be reported for the Transit Fund, Transportation Fund and the CT SA Fund. This information is available in the City’s Comprehensive Annual Financial Report for the City’s OPEB plan as a whole. The net OPEB liability and related deferred inflows and outflows of resources reported in the Funds represent a proportional share of the OPEB liability for the City as a whole. The percentage of the City’s OP EB liability that is recorded in the Funds is based on a proportion of contributions by each fund for the City as a whole. As of and for the year ended June 30, 2024, deferred outflows of resources, the net OPEB liability, de ferred inflows of resources and an OPEB credit were $115,000, $743,000, $309,000 and $76,000, respectively. An OPEB credit was reported as part of salaries and benefits expense. Detailed information regarding the City’s OPEB plan is available in the City’s ACFR.

NOTE P – SUBSEQUENT EVENTS
On May 21, 2025, the City approved an extension with MV Transportation, Inc, for the management, operations and call center services that were set to expire on June 30, 2025. The extension extends th e contract through the year ended June 30, 2030, with an option to exercise an additional five years. The City’s maximum cumulative obligation for the first five years of the contract is limited to $36,231 ,945. If the City exercises the five additional option years, the maximum cumulative obligation for this 10-year contract is limited to $83,392,752.

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550 Howe Avenue, Suite 210
Sacramento, California 95825
Telephone: (916) 564-8727
FAX: (916) 564-8728
20 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, THE TRANSPORTATION

DEVELOPMENT ACT AND OTHER STATE PROGRAM GUIDELINES
To the City Council
City of Roseville, California
We have audited, 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, the financial statements of the Transportation Development Act Funds (the Funds) of the City of Roseville (the City), as of and for the year ended June 30, 2024, and the related notes to the financial statements, which collectively comprise the Funds’ financial statements, and have issued our report thereon dated February 26, 2026.

Report on Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City’s internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion 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 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 combinatio n of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpo se described in the first paragraph in this section and was not designed to identify all deficien cies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.

Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. Our audit was further made to determine that Transportation Deve lopment Act (TDA) Funds allocated and received by the City were expended in conformance with the applicable statutes, rules and regulations of the TDA and Section 6667 of the California Code of Regulations. We also tested the receipt and appropriate e xpenditures of state funds, as presented in Note J to the financial statements, in acc ordance with other state program guidelines. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed an instance of noncompliance that is required to be reported under Governmental Auditing Standards, the TDA or other state program guidelines, which are described in the accompanying schedule of findings and responses as Finding 2024-001.

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To the City Council
City of Roseville, California
21 The City’s Response to Finding
The City’s response to the finding identified in our audit is described in the accompan ying schedule of findings and responses. The City’s response was not subjected to the a uditing procedures applied in the audit of the financial statements and, accordingly, we do not express an opinion on it.

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 pa rt of an audit performed in accordance with Government Auditing Standards, the TDA and other state program guidelines in considering the entity’s internal control and compliance.

Accordingly, this communication is not suitable for any other purpose.

February 26, 2026

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CITY OF ROSEVILLE

TRANSPORTATION DEVELOPMENT ACT FUNDS

SCHEDULE OF FINDINGS AND RESPONSES

22 COMPLIANCE

CURRENT YEAR FINDINGS
FINDING 2024-001
Criteria: The City’s Annual Transit Op erator Report is required to be filed with the California State Controller’s Office by January 31 each year according to California Public Utilities Code Section 99243(a).

Condition: The City’s Annual Transit Operator Report was not filed by the reporting deadline of January 31.

Effect: The City is not in compliance with the Public Utilities Code.

Cause: The City did not prepare the Annual Transit Operator Report until March 19, 2025.

Recommendation: We recommend the City ensure the Annual Transit Operator Report is filed on a timely basis.

Management’s Response: Management agrees with the findings. This condition was primarily the result of staffing vacancies. Management has implemented new controls over financial reporting to meet statutory deadlines.

FINDING 2024-002
Criteria: The Public Utilities Code section 99245 and Calif ornia Code of Regulations, Title 21, sections 6663 and 6664, require that each claimant expending transit and non-transit funds submit a fiscal and compliance report issued by an independent auditor to the State Controller’s Office (SCO) annually and within 180 days after the end of the fiscal year. The transportation planning agency may grant an extension to the claimant of up to 90 days as it deems necessary.

Condition: The City submitted its TDA Audited Financial Statements to the State Controller’s Office (SCO) in January 2026, eleven months after it was due.

Effect: If a claimant has delinquent transit or non-transit audit reports, the transportation planning agency will suspend payments until the claimant’s audit report submissions are current.

Cause: The City did not prepare for the TDA audit in a timely manner.

Recommendation: The City needs to ensure that the cl osing entries are made for the TDA funds by December 31 each year so that the audit can be completed and filed with the SCO no later than March 31.

COMPLIANCE

PRIOR YEAR FINDINGS
FINDING 2023-001 – Untimely preparation of the Annual Transit Operator Report See Finding 2024-001 for current status.

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550 Howe Avenue, Suite 210
Sacramento, California 95825
Telephone: (916) 564-8727
FAX: (916) 564-8728

MANAGEMENT LETTER
To the Placer County Transportation Planning Agency (PCTPA) Auburn, California
To Management
City of Roseville, California
In planning and performing our audit of the financia l statements of the Transportation Development Act Funds (the Funds) of the City of Roseville (the City ) as of and for the year ended June 30, 2024, in accordance with auditing standards generally accepted in the United States of America, we considered the City’s internal control over financial reporting (int ernal control) over the Fu nds as a basis for designing audit procedures that are appropriate in the circ umstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of City’s internal control over the Funds. Accordingly, we do not express an opinion on the effectiveness of City’s internal control over the Funds.

A deficiency in internal control exists when th e design or operation of a control does not allow management or employees, in the normal course of performing their assigned func tions, 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.

Our consideration of internal control was for the lim ited purpose described in the first paragraph and was not designed to identify all deficiencies in internal control that might be material weaknesses. 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 were not identified.

The following comments are provided for both the City’s and PCTPA’s consideration as appropriate:

Excess Unearned Revenue
As of June 30, 2024, the City had an unspent ba lance of Local Transportation Funds (LTF) in the Transportation Fund of $6.9 million, which includes the $2 million LTF reserve the City is authorized to hold. PCTPA continues to withhold $5.2 million of LTF allocations from the City as a result of past unearned amounts not being spent down, which is in addition to the unearned amounts above. The City and PCTPA should consider these unspent amounts before additional TDA claims are made/approved.

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To the City Council and Management To the Pl acer County Transportation Planning Agency City Roseville, California Auburn, California

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* * * * *
This communication is intended solely for the info rmation and use of manage ment, PCTPA and others within the City and is not intended to be and shoul d not be used by anyone other than these specified parties.

February 26, 2026

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City Council
Communication
Meeting Date: 4/15/2026
Item #: VI.16
File #: 0114
Item ID: 2026-259

Title: 2026 Legislative and Regulatory Platform for State and Federal Advocacy Contact: Rob Baquera 916-746-1170 [email protected]

SUMMARY
Staff recommends adoption of the 2026 Legislative and Regulatory Platform for State and Federal Advocacy. The proposed 2026 Legislative and Regulatory Platform establishes the City's priorities and positions for state and federal advocacy, aligned with City Council goals. Adoption of the platform authorizes the City to actively engage in legislative, regulatory, and funding efforts, including taking positions on legislation and participating in advocacy and legal actions when appropriate. The platform provides a consistent framework to guide City advocacy throughout the year and is updated annually to reflect evolving priorities and external conditions.

RECOMMENDATION
Adopt the 2026 Legislative and Regulatory Platform for State and Federal Advocacy, affirming the City’s policy positions and authorizing staff and elected officials to actively engage in legislative, regulatory, funding, and legal advocacy efforts consistent with Council priorities.

BACKGROUND
The City of Roseville annually adopts a Legislative and Regulatory Platform to guide its advocacy at the state and federal levels. The platform is developed in alignment with City Council goals and priorities and reflects key policy positions on issues that impact City operations, services, and the community.

Throughout the year, legislative and regulatory matters are monitored and brought forward through the City Council’s Law and Regulation Committee, with staff working collaboratively across departments, regional partners, and contract lobbyists to evaluate impacts and recommend positions.

The platform serves as the City’s framework for engaging in advocacy, including taking positions on legislation, pursuing funding opportunities, coordinating with partner agencies, and participating in legal actions when appropriate, ensuring a consistent and strategic approach to advancing the City’s interests.

FISCAL IMPACT
There is no direct fiscal impact associated with approval of the 2026 Legislative and Regulatory Platform.

Ongoing staff time and resources required to implement the platform are included in the City’s adopted budget.

ENVIRONMENTAL REVIEW
The California Environmental Quality Act (CEQA) does not apply to activities that will not result in a direct or reasonably foreseeable indirect physical change in the environment, or is otherwise not considered a project as defined by CEQA Statute §21065 and CEQA State Guidelines §15060(c)(3) and §15378. The 2026 Legislative and Regulatory Platform for State and Federal Advocacy meets the above criteria and is

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not subject to CEQA. No additional environmental review is required.

CITY COUNCIL STRATEGIC PLAN/OVERARCHING GOALS

5. Support community engagement and advocacy

Respectfully Submitted,
Rob Baquera, Government Relations Administrator

Megan Scheid, Deputy City Manager

ATTACHMENTS:

1. COR_CityLegislativePlatform_2026_ACC

REVIEWERS:

Rob Baquera, Public Affairs and Communications Department Created/Initiated - 3/23/2026 Megan Scheid, City Clerk Department Approved - 3/31/2026 Kelly Aye, City Attorney Department Approved - 3/31/2026 Katrina Six, City Clerk Department Approved - 4/2/2026
Ryan DeVore, City Manager Department - Assistant City Manager Approved - 4/2/2026 Dennis Kauffman, City Manager Department - Assistant City Manager Approved - 4/3/2026 Michelle Sheidenberger, City Attorney Department Approved - 4/3/2026 Dominick Casey, City Manager Department - City Manager Approved - 4/6/2026 Katrina Six, City Clerk Department Final Approval - 4/6/2026

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1 City of Roseville
2026 Legislative and Regulatory Platform
for State and Federal Advocacy

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Roseville City Council
From left to right: Vice Mayor Karen Alvord, Councilmember Bruce Houdesheldt, Mayor Krista Bernasconi, Councilmember Tracy Mendonsa, Councilmember Pauline Roccucci Roseville City Council Goals 2025-2028
Goal A - Ensure a safe and healthy community
Goal B - Remain fiscally responsible in a changing world Goal C - Enhance economic vitality
Goal D - Invest in well-planned infrastructure and growth Goal E - Support community engagement and advocacy
Goal F - Deliver exceptional City services

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Contents
Purpose and authority ��1 Strategies for Effective Platform Implementation ��2 Funding Opportunities ��3 City of Roseville Priorities for 2026 ��5 Administrative Services Goal��7 Community Development Goal ��9 Public Safety Goal ��13 Economic Development Goal ��15 Electric and Environmental Utilities Goals ��17 Critical Concerns for the Upcoming Legislative/Congressional Session ��23

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Purpose and authority
1 Purpose and authority
The positions defined within this Legislative and Regulatory Platform reflect the City Council’s goals and priorities as well as its position on issues that are currently, or are anticipated to be, the focus of future legislation and regulation at the state and federal levels� Council’s adoption of this platform authorizes the City’s active participation to influence state and federal decision-making on legislative, administrative, regulatory, and funding issues and to support judicial advocacy consistent with the City’s priorities�
Using this document as a guide, the City will consider and adopt appropriate positions on specific legislation, regulations and budget proposals, and respond to requests for amicus curiae support when the outcome of a pending lawsuit is likely to significantly affect a City priority� The Mayor or, in the event the Mayor is unavailable the Vice Mayor, will sign letters of support or opposition based on the City’s identified interests, the Mayor and other Council Members will advance City interests through individual and regional advocacy efforts, and the Mayor, or in the event the Mayor is unavailable the Vice Mayor, will act on requests from the City Attorney to join in friend-of-the- court briefs�
Staff recommends that the Legislative and Regulatory Platform be updated annually to be responsive to changes to the state and federal legislative and regulatory environments and to reflect the interests unique to Roseville and Placer County and interests that may also be common to cities throughout the state�

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Strategies for Effective Platform Implementation
2 Strategies for Effective Platform Implementation
• Legislative and regulatory matters and trends are brought before the City Council’s Law and Regulation Committee on a regular basis throughout the year for information, awareness, and discussion� Each year, the Council holds a Legislative Platform workshop to review and provide input to this document that guides the City’s advocacy efforts for the year ahead� All regular Council meetings are televised and available for public viewing on the City’s website and government channels�
• City staff works collaboratively with our federal and state lobbyists to understand and develop strategies to respond to pending legislation and regulations and to help identify funding for infrastructure projects so the City can pursue directed funding� The federal lobbyists also review grant applications before they are submitted, securing support for any submittals� Staff ensures that matching funds, environmental review, or any other grant requirements have a reasonable correlation to the value of the funding and the benefit being derived from the grant� • City staff participates in stakeholder organizations such as The League of California Cities, Sacramento Area Council of Governments, Placer County Transportation and Planning Agency, Sacramento Metropolitan Chamber of Commerce, Northern California Power Agency, California Municipal Utilities Association, Municipal Information Systems Association of California, California Association of Sanitation Agencies, Solid Waste Association of North America - California, Association of California Water Agencies, American Public Works Association, American Society of Civil Engineers, and the Roseville Area Chamber of Commerce to advocate on issues that are important to the City� This allows the City to have a stronger voice and a greater potential to influence key policy, regulatory, and legislative matters� • Government relations staff works with each department to develop awareness and understanding of legislation, regulations, and project funding opportunities� During the legislative year, staff monitors legislation, develops priority lists of legislation for each department, and makes recommendations on letters of support or opposition as bills progress through the legislative process�
• Government relations staff strategizes and coordinates with other jurisdictions, special districts and organizations on key issues of common interest to ensure a stronger voice on legislation, regulatory and policy matters�
• Government relations staff work closely throughout the year with state and federal elected officials, legislative staff, and regulatory agency staff to ensure Roseville’s policy positions and needs are clearly understood�
• Proposed City advocacy positions on bills that would result in the issuance of or a vote for a new state bond will be brought to the full Council for direction� County wide ballot measures are also brought to the full City Council for direction as well� • Legislative engagement will align with the six overarching priorities identified in the City’s Strategic Plan to ensure that advocacy directly supports Council-adopted goals� Working collaboratively with the Council’s Law and Regulation Committee and the City’s internal and external partners ensures that the City has the greatest ability to influence legislation and policies that are important to the City� The City has successfully used this process of proactive advocacy and coalition development to take positions on legislation to effectively advance the legislative platform and secure federal and state assistance that benefits the residents of Roseville�

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Funding Opportunities
3 Funding Opportunities
City staff seeks to identify outside state and federal funding opportunities for Roseville projects and programs�
We take the following approach to accomplish this:
1� Developing relationships that will leverage funding opportunities by actively promoting Roseville projects that provide a mutual benefit for our funding partners� 2� Advocating with local and regional partners for projects and programs worthy of state and federal funding that deliver value to the Roseville community� State and Federal Funding Requests
Projects (not in order of priority):
1� Cybersecurity technology and Information/Business and Operational Technology (IT, BT and OT) infrastructure improvements needed to assist in compliance with state and federal mandates� 2� Regional road and highway improvements including I-80/Hwy-65 Interchange, Hwy-65 Widening, Baseline Road Widening, Blue Oaks Widening, Andora Widening, and Placer Parkway� 3� Fleet electrification including vehicles, charging facilities, tools, and training� 4� Emerging energy- and water-use efficiency technologies and conservation programs� 5� Water-supply reliability improvements such as increased conjunctive use capacity, diversification of water supplies as it pertains to implementation of the Roseville Groundwater Strategic Plan and recommended in other long-range resource planning documents� 6� Technologies and projects that modernize and improve water treatment and expand conveyance capacity and create water access redundancy to create resiliency to climate impacts and other natural disaster events including power supply disruptions, decrease in operational performance at Folsom Reservoir and other threats� 7� Expansion of wastewater digestion capacity to provide organics recycling and biogas clean energy generation and support compliance with organics diversion� 8� Pursue federal infrastructure funding under the CHIPS and Science Act and the Infrastructure Investment and Jobs Act and Inflation Reduction Act�
9� Projects that fund water and wastewater infrastructure improvements to Roseville’s older core neighborhoods�
10� Pleasant Grove Stormwater Retention Basin to mitigate City and regional, stormwater runoff and prevent downstream impacts�
11� Continue to pursue funding to complete the City’s bike and pedestrian network, and new and existing park infrastructure�
12� Resiliency projects including aquifer recharge, regional interties, back up generation, and drought response infrastructure to strengthen reliability and protect local supplies under changing hydrology and climate conditions�

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Funding Opportunities
4 13� Support federal and state funding for workforce development, certification, and training programs that assist medium community water, wastewater, and solid-waste utilities, recognizing the distinct operational needs of locally operated systems such as Roseville’s versus larger and regional agencies�
14� Pursue funding to offset unfunded regulatory mandates� Initiatives: Promoting economic stimulus and infrastructure investment 1� Projects that stimulate job creation especially in the areas of energy, water, wastewater, solid waste, transportation, public safety, and infrastructure development� 2� Economic development assistance to support business attraction, expansion, retention, and formation through reliable, affordable, and sustainable public services and infrastructure� 3� New and diverse sources of revenue and funding partnerships to continue the high-quality public services and sustain the quality of life currently experienced by the Roseville community�

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City of Roseville Priorities for 2026
5 City of Roseville Priorities for 2026
Citywide Legislative Principles
1� The City of Roseville believes in local control and the ability of the City Council to make decisions that address the needs of residents, visitors, and businesses within its jurisdiction� In general, the City of Roseville will oppose legislation that erodes local control and will support legislation that increases local control�
2� The City of Roseville also believes in fiscal responsibility and requires financial flexibility to carry out its mission and objectives for the community� The City will oppose legislation that hinders financial flexibility while supporting legislation that encourages financial flexibility� 3� Oppose unfunded mandates from legislation and regulations that require the City to provide a service or benefit without appropriate and full funding� 4� Where applicable, the City will advocate for the use of existing programs and structures to streamline the creation of new state programs�
5� Oppose legislation that would negatively impact City revenues including but not limited to sales tax, property tax, other General Fund and enterprise fund revenues� Support legislation that protects and maintains City tax revenue�
6� Advocacy on sales tax, state bond legislation or state ballot measures beyond these guidelines will be brought to the full Council for consideration and direction� Regarding state ballot measures, once direction is provided staff may prepare and respond to inquiries in ways that provide a fair presentation of the facts about a measure and the City’s view of the merits of the ballot measure�
7� Support sponsoring or co-sponsoring legislation that meets the objectives of the City’s legislative principles and platform�
8� Support legislation and provide leadership in crafting a regional vision and agenda that leverages regional assets in delivering a better economic and social environment and reinforces the value and versatility of regionalism to address complex regional issues including transportation, economic development, education, land use policy, water supply reliability, environmental concerns, and intraregional inequities in housing and education� 9� Support legislation, policies, and regulations that require economic analysis and/or scientific validation of changes to state policies or regulations before modifications can be enacted� City’s Federal and State Legislative Platform
1� Oppose state and federal actions that would lead to incompatible consequences and/or have an adverse impact on the City’s ability to comply with state and federal regulations and/or legislation�
2� Support legislation that would further the stated missions of the City’s departments and oppose legislation that would impede the ability of each department to effectively meet its operational objectives�

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City of Roseville Priorities for 2026
6 3� Support legislation and regulations that protect City investments in infrastructure and other projects and that enhances financial sustainability of City assets including additional formula based funding for road and bridge maintenance and park, recreation & libraries’ rehabilitation 4� Support legislation and policies that protect our residents and businesses from inconsistent, unnecessary and costly regulations and guidance, mitigation requirements, and permitting mandates�
5� Oppose legislation and regulations that would adversely affect or divert City revenues to the state or any other entity�
6� Support legislation that would require the state or federal governments to pay for unfunded mandates�
7� Oppose legislation that would impose significant compliance costs to the City and where a public benefit has not been identified to justify the costs� 8� Oppose legislation that would eliminate or curtail local control over City owned property, physical assets and infrastructure including cybersecurity mandates� 9� Oppose new legislation or regulations that would restrict or eliminate local control over cannabis and cannabis related products�
10� Support legislation that would purge laws and regulations that are redundant and/or no longer applicable or necessary�
11� Support all Executive, Administrative, regulatory, and/or legislative actions to provide relief to residents affected by wildfires and other extreme weather events and to ensure that California’s insurance market remains accessible and affordable to all residents without tax increases and/ or inadequate coverages�

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City of Roseville Priorities for 2026
7 Administrative Services Goal
To protect the ability of the City to make decisions unencumbered by onerous policies and regulations that are costly and/or restrictive in how they must be implemented regarding areas of finance, human resources, city clerk, information technology, and purchasing; to ensure the City’s positions regarding pension reform are clearly articulated by providing input and expertise in response to future legislative efforts�
We take the following approaches to accomplish this:

Administrative Services Platform
1� Support legislation and measures that provide and promote consistency and the promotion of harmonious labor relations, while maintaining management rights and local deference� 2� Support legislation, policies and regulations that simplify the administration of public records, election code and Brown Act provisions�
3� Oppose legislation that diminishes enacted workers’ compensation reforms and cost controls� 4� Support efforts that engage and include local government in future pension reform discussions and legislation�
5� Oppose legislation and regulations that place new environmental requirements on local agencies that would inhibit the City’s ability to fulfill its mission and are not accompanied by funding necessary for implementation�
6� Support legislation, policies and regulations that simplify public procurement and contracting� 7� Oppose legislation that restricts or diminishes the City’s ability to procure goods and services efficiently and effectively�
8� Oppose legislation that alters the tax treatment of municipal bonds such as proposals that would cap or eliminate the current tax-exempt status�
9� Support reasonable and common-sense legislation and regulations that clarify conflict-of- interest rules�
10� Support legislation and policies that encourage streamlining of business processes for responding to open records requests and that provide funding for these activities� 11� Support legislation that includes operational expenses as an acceptable use of public, educational, and governmental access (PEG) funds collected from franchise holders for video services under the Digital Infrastructure and Video Competition Act (DIVCA)� 12� Support legislation that restores the federal tax exemption for advance refunding bonds as a critical cost-saving tool for local governments�

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City of Roseville Priorities for 2026
8 Information Technology Platform
1� Support legislation that promotes and provides funding for increased ability to manage technology, assistance in adhering to regulatory compliance requirements and reducing the risk of cyber-attacks�
2� Oppose legislation that would require public agencies to share information in public settings that could be used by groups or individuals with malicious intent to compromise the systems, services or private information of public employees or residents� 3� Support legislation and regulations that ensure emergency communication capabilities and interoperability for information technology and public safety departments and agencies� 4� Support legislation that would clearly maintain local authority as it applies to platforms like cable, telecommunications, broadband, video, cellular, and Net Neutrality for all current and future development and deployment�
5� Support legislation that promotes artificial intelligence that is human-centric and socially beneficial, fair, explainable and transparent, secure and safe, and accountable� 6� Support legislation for the adoption of innovative and cost-effective environmental technology initiatives that would modernize Roseville infrastructure� 7� Oppose legislation that would restrict procurement practices or impact vendor interaction�

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City of Roseville Priorities for 2026
9 Community Development Goal
To act on legislation that would affect our ability to amend and implement our General Plan policies and/or restrict local control over development or impose new regulations that will increase development costs and place greater demands on the City’s General Fund� The intent of our General Plan policies is to create an attractive, vibrant, well-planned city, demonstrated by balanced land uses with desirable neighborhoods, prosperous businesses, excellent schools, convenient public services, and open space and recreation amenities all linked by superior transportation systems that include well-maintained streets, sidewalks, bike paths, and transit in a cost-effective and financially sustainable manner�
We take the following approaches to accomplish this:

Public Works Platform
1� Support continued reauthorization of the nation’s highway and transit funding bills� 2� Oppose legislation that reduces, restricts, or eliminates transportation revenues for transportation purposes or creates new unfunded state and federal mandates on transportation projects�
3� Support legislation and other efforts to distribute Congestion Mitigation and Air Quality Improvement Program (CMAQ) and Surface Transportation Block Grant program (STBG) funding proportionally within the SACOG region�
4� Support legislation that provides additional funding for local roadway maintenance, transportation and infrastructure�
5� Support the reallocation of a portion of existing transportation funding sources to “State of Good Repair” maintenance programs�
6� Oppose legislation that would increase traffic congestion and/or reduce roadway vehicle capacity as a means of reducing Vehicle Miles Traveled and/or greenhouse gases (GHG)� 7� Support legislation that allows local governments to determine local roadway Level of Service (LOS) policy�
8� Oppose legislation that places new restrictive burdens or oversights on local transit� 9� Oppose legislation that reduces the ability to use high-occupancy vehicle (HOV) lanes by transit, paratransit and other high-occupancy use vehicles� 10� Support legislation, policies and regulations that allow the use of Medi-Cal funds for transportation purposes and support Medi-Cal policies that promote the use of transit/ paratransit as Medicaid providers�
11� Support legislation that provides tax incentives for people who use public transit and other alternatives to driving a single-occupant personal vehicle� 12� Support legislation and advocate for reasonable Advanced Clean Fleet rules, targets, and exemptions�
13� Support legislation that provides funding for cities to comply with state and federal mandates regarding flood-protection levels�

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City of Roseville Priorities for 2026
10 14� Support legislation and other efforts that define equity based on local data and not state or national data�
Development Services Platform
1� Support legislation, policies and regulations that ensure local governments maintain and strengthen local land-use control and maintain, retain the ability to manage and integrate growth responsibly, the ability to address local constituents’ concerns� 2� Support legislation that provides funding and other financial support for the production of affordable housing�
3� Support legislation that addresses the housing crisis by addressing building materials costs and skilled labor shortages�
4� Support legislation that requires transparency, consistency, and accountability at the state level� 5� Support legislation that ensures local control and flexibility in determining appropriate measures to address environmental concerns, including vehicle miles traveled, greenhouse gases, energy use, and other environmental issues�
6� Support legislation and regulations, including appropriate resource agency staffing levels, that streamline state and federal permitting processes and ensure permitting is completed within statutory timeframes�
7� Support legislation which requires resource agencies to consider the economic impacts and equities of mitigation measures regarding permits for water supply, flood control, air quality, water quality and sustainability� (This list is representative and not intended to be exhaustive�) 8� Support legislation for California Environmental Quality Act (CEQA) reform that streamlines the environmental review process and reduces opportunities for ”green mail” lawsuits� 9� Support legislation that more narrowly defines the California Department of Fish and Wildlife jurisdiction under California Department of Fish and Wildlife Code Section 1600 (Streambed Alteration Agreement) and the State Water Resources Control Board definitions and regulations of “wetlands and other waters, ” to avoid duplication or conflicts between federal and state regulations�
10� Support legislation that ensures the rules governing representation of a city on a Board, Committee, or Commission with regional authority allow for meaningful and continual participation by the most populous cities on that Board, Committee, or Commission� Parks, Recreation & Libraries Platform
1� Support legislation and measures for park, recreation, and library programs, services, and special events, recognizing the benefits to overall health and wellness and quality of life� 2� Support legislation that protects State Library funding for local libraries� 3� Support new initiatives that provide funding for the development of parks, recreation and library facilities�
4� Support full funding of state grant programs that support parks, recreation, bike trails, open space, and libraries�

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City of Roseville Priorities for 2026
11 5� Support a change in the definition of “underserved” for grants with requirements to serve underserved areas, to allow for funding for areas that are underserved as compared to other areas within the municipality (e�g�, 35% below the city’s median income level), rather than as compared statewide�
6� Support legislation and budgets that fund park, open space, library, and recreation facility improvements and rehabilitation�
7� Support legislation that funds technology for parks, and recreation and library programs and facilities�
8� Support legislation that would further fair and appropriate access to parks, recreation and library resources for all persons�
9� Support legislation that provides programs and services for people experiencing addiction, mental health and/or homelessness issues to help address the overall safety and security of our public spaces�
10� Support legislation that defines appropriate penalties for incidents of vandalism and property theft�
11� Support legislation that assists local agencies including parks departments with funding and/or resources for addressing clean-up and hauling of items from encampments� 12� Support legislation that provides increased funding for arts and culture� 13� Support state and federal legislation that would provide funding for the mandated transition to electric vehicles as well as the construction of electric vehicle infrastructure and charging stations� In addition, that would accommodate a period to implement the initial installation of chargers by allowing parks and recreation facilities to open, as long as there is a transition plan� 14� Support state and federal legislation to address supply chain issues that disrupt park development requiring agencies to purchase different, and potentially more expensive products and infrastructure materials (e�g� electrical panels, electric chargers, and other amenities), which delays the ability to complete and open the parks within a reasonable timeframe�
15� Support legislation to reinstate state funding for the Building Forward Library Facilities Improvement Program and California Library Services Act Program� 16� Support legislation that provides funds for increased access and Americans with Disabilities Act (ADA) improvements to parks and facilities�
17� Support legislation that funds therapeutic and adaptive recreation and library programs� Building Inspection Platform
1� Promote public health and safety in building construction through responsible legislation that adopts building codes through the regulatory process and allows for local control of enforcement�
2� Support legislation that enhances code enforcement through a uniform approach at the state level with input from the local authority by going through the regulatory process�

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City of Roseville Priorities for 2026
12 3� Oppose legislation that mandates specific enforcement requirements through the legislative process�
4� Protect the ability to adopt local amendments to fire and building codes� 5� Oppose legislation that places additional burdens of enforcement on local officials but is not directly related to issues of health and safety�

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City of Roseville Priorities for 2026
13 Public Safety Goal
To act on legislation that hinders our ability to protect and enhance the safety and quality of life for our residents, businesses, customers, and partners by providing effective responses to all service requests; to promote programs that minimize risk and maximize the safety for our entire community; and to deliver community risk-reduction programs and exceptional solutions as a cohesive team and in a collaborative manner�
We take the following approaches to accomplish this:
1� Oppose legislation and regulatory policies that negatively affect the funding and operations of the police or fire departments�
2� Oppose legislation that would decrease state and federal funding for programs and services including Homeland Security�
3� Oppose reductions to the levels of state and federal funding opportunities for public safety programs and/or services�
4� Support legislation that ensures flexibility for and local control of all grant resources and funding for public safety technology and mandatory reporting systems� 5� Protect the ability to adopt local amendments to fire and building codes� 6� Oppose legislation that would reduce or eliminate funding for disaster mitigation� 7� Oppose legislation that reduces or eliminates local law enforcement flexibility or otherwise enacts broad sentencing reforms that reduce sentences for non-violent crimes in a general fashion�
8� Support legislation that provides municipalities with local control to provide para-transport, community para-medicine services and illness-prevention practices and programs� 9� Support legislation that provides adequate funding to cities for realignment services and oppose legislation that reduces or eliminates funding for those services� 10� Support policies and legislation that results in cooperative local control of public safety functions and services�
11� Support legislation that requires the state to pay for unfunded mandates related to new public safety training requirements�
12� Support legislation that provides new and/or increased funding for mental health programs, services, and substance abuse treatment�
13� Support legislation that provides funding for first responder programs that improve response to mental health crisis calls for service�
14� Support legislation that provides funding for Police social services programs and outreach� 15� Support legislation that provides funding for public safety infrastructure projects including construction of various types of training facilities�
16� Support legislation that provides funding for programs that help build first responders’ mental health and emotional resiliency�

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City of Roseville Priorities for 2026
14 17� Support legislation that strengthens criminal penalties for repeat offenders� 18� Support legislation that invests in first responder health and wellness programs, with a focus on advancing cancer prevention, research, and early detection initiatives� 19� Support legislation that continues to improve and/or acquire new public safety technology to improve the safety and efficiency of our first responders to better protect our community� 20� Support legislation and funding that help public safety safely prepare for, respond to, and mitigate risks associated with emerging technologies, including lithium-ion batteries, while ensuring local control and avoiding unfunded mandates on municipalities�

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City of Roseville Priorities for 2026
15 Economic Development Goal
To act on legislation that affects the City of Roseville’s ability to create a vibrant business and community environment that enhances the quality of life for our residents, promotes employment opportunities, and provides outstanding potential for our businesses and partners to flourish� To provide exceptional facilities, programs, services, affordable housing and economic opportunities in a safe environment by supporting, activating, and maintaining neighborhoods and commercial districts� To create a vibrant economic development environment by forming effective partnerships for the purposes of acting on legislation that encourages and assists with the development of jobs, businesses and industry sectors and maximizes social and economic opportunities We take the following approaches to accomplish this:

Housing and Community Investment Platform
1� Support legislation and appropriations that fully fund assistance for affordable housing, prevention and solutions to homelessness, and community investment funding, including the federal Housing Choice Voucher (HCV), Home Investment Partnerships (HOME) and Community Development Block Grant (CDBG) programs�
2� Advocate for and support legislation that provides funding aimed toward increasing program resources, accountability of dollars spent to address the primary causes of homelessness, needs of the homeless population, and provides evidence-based solutions and interventions for mental illness, drug treatment, housing, and services�
3� Support legislation and advocacy efforts to protect existing and expand options for housing and community investment funding that will support goals for the City’s core areas and provide support for community assets�
4� Support legislation that expands the local construction workforce through economic development training programs to reduce the cost of housing and promote economic opportunity for low-income households�
5� Support legislation that increases flexibility and local control in the state housing element/ Regional Housing Needs Allocation (RHNA) process and streamlines environmental statutes� 6� Support legislation and measures that create new state incentives for affordable housing development�
7� Support streamlining of the requirements for the types of projects that can be funded with state and federal funding�
8� Oppose legislation that revamps the current RHNA process by reducing local control and/or giving greater authority to the Department of Housing and Community Development (HCD) to oversee and enforce regional housing goals and in determining a methodology for allocating housing needs to regions and local jurisdictions; and, that links housing element certification to non-housing grant sources�
9� Oppose legislation that imposes penalties on cities for not having a compliant housing element or for violations of state housing laws when the cities are acting in good faith�

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City of Roseville Priorities for 2026
16 Economic Development Platform
1� Oppose legislation and measures that create competitive disadvantages for businesses at local and state levels�
2� Support legislation and measures that allow the City to grow the current economic base by providing the tools and resources needed for businesses to expand and flourish� 3� Support legislation, funding and policies that promote Regional Occupation Programs, trade and skills training, innovation and entrepreneurship, investment in research and development technology, and tax incentives for key industry sectors including manufacturing� 4� Oppose legislation that negatively impacts the City as it relates to the dissolution and wind- down of the Redevelopment Agency�
5� Support legislation that promotes, enhances and provides incentives for business retention and expansion, while ensuring California’s business environment remains an economically viable and competitive destination with national and international markets� 6� Support legislation that supports the development and expansion of higher education institutions including new private institutions and satellite campuses of national universities as an important segment of growth, workforce and economic development throughout the state� 7� Support legislation that creates a new tax increment program that will assist cities and counties with revitalizing their communities through the elimination of physical and economic blight and by providing assistance to building owners, tenants and businesses in their efforts to be successful�
8� Oppose legislation that restricts the City’s ability to dispose of real property or retain control over how the property is used�
9� Support legislation, funding, and policies that promote and retain job growth in the City, increase talent pipelines, expand employment opportunities at all levels and support employment opportunities that provide broad public benefits within the City�

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City of Roseville Priorities for 2026
17 Electric and Environmental Utilities Goals
To protect local control over how utilities provide services to our customers; to protect our customers from state and federal legislation, policies, and regulations that have no clear benefit relative to cost; and to oppose legislation, policies, and regulations that create unfunded mandates and compliance requirements that undermine the utilities’ ability to provide their services and products in the most safe, reliable and cost-effective manner�
Electric Utility Platform
Roseville Electric Utility’s mission is to improve the quality of life in our community and to provide customers with safe, reliable electricity at competitive prices and with exceptional service� As technological advancements in the electric utility industry evolve and new legislative and regulatory mandates emerge, the electric utility will continue to transform its business model to best serve its customers in the most efficient, reliable and cost-effective way� We take the following approaches to accomplish this:
1� Support legislative efforts that retain local decision-making authority over programs, services, resources, and rates�
2� Support legislation that maintains flexibility to comply with regulations in the way that best reflects community priorities�
3� Support legislation that enables meeting the state’s energy and environmental policies in a cost-effective and reliable manner�
4� Support measures that promote affordability for our customers� 5� Support legislation that preserves public tax-exempt financing and advanced refunding� 6� Support future transmission system improvements and requirements which ensure that cost allocation is born by the parties that impact and/or stand to benefit from those improvements� 7� Support legislation that provides greater flexibility to meet the Renewable Portfolio Standard (RPS) program; and oppose legislation that would reduce flexibility in complying with the RPS program�
8� Support legislation and regulations that streamline permitting for new and existing generating facilities�
9� Support legislation that fosters the utility’s role in local and regional economic development efforts including business retention and expansion�
10� Support technology advancements and efficiencies that benefit our customers in a cost- effective and reliable manner�
11� Oppose measures that would decrease our ability to make financial decisions that protect the financial health of the utility�
12� Oppose legislation that creates new jurisdictional review over Publicly Owned Utilities (POU)�

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City of Roseville Priorities for 2026
18 13� Oppose legislation that mandates power purchases from specific projects and/or specific resources that do not fit the needs of our community or do not serve our customers in a reliable, affordable manner�
14� Oppose legislation that would reduce funding for existing energy programs and mandates� 15� Oppose legislation that will increase utility operating costs without commensurate funding� 16� Collaborate with neighboring utilities, the public power industry, and other stakeholders on legislative issues that impact the electric sector�
17� Pursue leadership roles locally, regionally, and nationally to inform, educate and advocate for the interest of our community�
As part of the legislative and regulatory platform, Roseville Electric Utility also takes advocacy positions to promote the City’s position before the applicable regulatory agencies� Environmental Utilities Platform
Roseville’s Environmental Utilities (EU) Department operates three utilities: Water, Wastewater, and Waste Services� EU strives to deliver critical public health and sanitation services efficiently and economically� EU’s services include management of groundwater, recycled water, and stormwater programs for the dual benefit of Roseville’s residential and business customers and the environment� There are many external factors that influence how EU operates, what it charges for utility services, and the kinds and quality of services provided to its customers� We take the following approaches to accomplish this:

Addressing Climate Resilience and Sustainability:
1� Support locally developed, practical solutions to reduce Green House Gas (GHG) emissions that provide environmental benefits and are cost-effective for ratepayers� 2� Support only those statewide and federal GHG emission estimating, monitoring, and reporting mandates that demonstrate clear environmental or public health benefits relative to costs� 3� Advocate for policies and funding that strengthen utility system resiliency, including planning, deployment of new technologies, and investments that enhance system and resource redundancy�
4� Advocate for policies and funding that help Roseville and the Sacramento Region address anticipated climate impacts, including drought and atmospheric rivers, as projected in region- specific modeling from the American River Basin Study by the U�S� Bureau of Reclamation, National Oceanic and Atmospheric Administration, and U�S� Army Corps of Engineers� 5� Identify and pursue funding opportunities to support stormwater infrastructure and green infrastructure projects that protect Roseville’s public health and safety, water quality, and economic development�

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City of Roseville Priorities for 2026
19 Advocating for Effective Resource Recovery and Product Stewardship that Minimizes Impacts on Ratepayers:
1� Advocate for the development of recycling and organics-processing markets at the state and federal levels, and support cost-effective beneficial reuse of materials such as recyclables, green waste, food waste, biosolids, plastics, and other organics� 2� Oppose mandated material-disposal bans or restrictions when infrastructure and technology do not exist to manage these materials safely and cost-effectively� 3� Support efforts to enact a comprehensive statewide Extended Producer Responsibility (EPR) law or a product-by-product EPR law that allocates end-of-life disposal costs with the producer of the product and incentivizes manufacturers to design their products in a way that has less of an environmental impact, consistent with Council direction as outlined in Council Resolution 10-278�
4� Support efforts that encourage the development of clear state regulations and guidelines on EPR implementation to facilitate consistent compliance for local agencies and industry� 5� Oppose diversion or recycling performance targets when benefits do not justify costs� 6� Oppose efforts to increase statewide tipping fees where there is no clear benefit to Environmental Utilities ratepayers�
7� Support continued availability and expansion of biosolids beneficial use and disposal options� 8� Support state and federal funding, incentives, and tax credits for waste-to-energy and bioenergy projects, including biogas production and related technologies such as e-RINS� 9� Support legislative and regulatory efforts that increase development and use of available recycled water supplies and create a policy environment that supports the development of emerging advanced treatment technologies�
10� Support efforts to require pesticide manufacturers to produce products that are less harmful to the environment and ban the use/production of pesticides prohibited from entering waterways�
11� Support efforts to streamline and expedite permitting, construction, and funding of facilities that allow the City to transform waste into energy or useful products that benefit City customers and the environment�
12� Support peer reviewed, science-based risk assessment models to govern biosolids treatment mandates�
13� Advocate for policies and regulations that support and allow for expansion of the Environmental Utilities circular economy�
Advocating for a Sustainable and Reliable Water Supply:
1� Support streamlined permitting to implement regional conjunctive use programs more effectively to build a more drought resilient water supply for the Sacramento region�

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City of Roseville Priorities for 2026
20 2� Continue to safeguard Roseville’s water supply contracts – both the City of Roseville’s non- Central Valley Project water service contracts with neighboring agencies, as well as the City of Roseville’s Repayment Water Service Contract executed by the Bureau of Reclamation on February 28, 2020�
3� Support and advocate at the local, regional, state, and federal levels to fund the city and region’s water supply portfolio to achieve a regional water supply that is sustainable and reliable for generations to come�
4� Support efforts that allocate the costs for Delta and statewide water infrastructure improvements to the parties that either impact the Delta and/or stand to benefit from those improvements, known as the “Beneficiary Pays Principle”� 5� Support science-based Delta and statewide water-management decisions and oppose arbitrary flow requirements on the American River that undermine responsible water-supply management and the locally developed Modified Flow Management Standard under the Water Forum Agreement�
6� Support efforts to implement the Modified Flow Management Standard on the lower American River, that supports the Water Forum effort and its successor effort and provides for appropriate carryover storage at Folsom Reservoir�
7� Protect primacy of Roseville’s (and the region’s) ability to manage its groundwater resources� 8� Protect the City’s land-use authority and its right to make land-use decisions with respect to water supply�
9� Oppose efforts to standardize water-supply contingency actions� 10� Oppose efforts to upend the water rights system in California� 11� Support efforts to address illegal water diversions without upending California’s water rights system�
12� Support efforts that maintain local control over drought-related decisions that are consistent with the City of Roseville’s most recent Urban Water Management Plan, Water Shortage Contingency Plan and federal Water Management Plan�
13� Support locally controlled, practical water-efficiency programs that meet state objectives, reflect local conditions, and are cost-effective�
14� Support state and federal efforts to increase water-efficiency ratings for common consumer products that use water, including tax credits similar to those provided to energy efficient use technologies�
15� Support efforts for third parties like the Legislative Analyst’s Office (LAO) or Public Policy Institute of California (PPIC) to review the implementation of the Making Conservation a California Way of Life regulation for the impacts on rates, daily lives of Californians and the environment�
16� Oppose additional statewide water-use efficiency mandates that exceed the requirements of the Making Conservation a California Way of Life regulation�

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City of Roseville Priorities for 2026
21 17� Support water-efficiency policies that protect key City investments such as undeveloped and developed park lands, the City’s urban forest, and oppose policies that would diminish or impair investments�
Enhancing Workforce and Operational Excellence for Safety, Recruitment and Training:
1� Support efforts that protect solid waste, water, wastewater and recycled water worker safety� 2� Support efforts and workforce development programs that promote utility workers as great careers�
3� Support efforts that provide funding for the creation of local technical training, internships, apprenticeships, and journey persons in key water, wastewater, and solid-waste services positions – both formal college and trades education training pathways� 4� Support efforts that require manufacturers to provide training on the servicing of their products� Example: as the state transitions to the electrification of our fleets we would like to see requirements on the manufacturers of those vehicles to provide training to our technicians so they can provide routine maintenance�
5� Support funding assistance for the adoption of innovative technologies� Advocating for Regulatory Reform and Cost-Effective Utility Service Delivery:
1� Support legislative and regulatory reforms that modernize permitting processes, require cost/benefit analysis for new regulations, and allow flexibility in permit terms to recognize technological advancements and construction timelines�
2� Oppose efforts to impose a tax or fees where revenue is collected from local ratepayers or agencies and are allocated for statewide projects that have no direct benefit to Roseville’s ratepayers�
3� Advocate on efforts to provide explicit authority to local water, wastewater, and solid-waste agencies to address affordability concerns unique to their customer base rather than a one- size-fits-all statewide approach�
4� Support legislative efforts to reduce the potential of third-party lawsuits related to water, wastewater, or stormwater quality compliance�
5� Support statutory protections from Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA) liability related to biosolids and drinking water residuals of biosolids from Superfund liability�
6� Oppose efforts to increase whole effluent toxicity testing for recycled water, stormwater and wastewater when it is not cost-effective, has no clear benefit and/or is not based on sound science�
7� Ensure efforts to add testing or regulation for contaminants of emerging concern are cost-effective, have a demonstrated health benefit and/or are based on peer reviewed, sound science�

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City of Roseville Priorities for 2026
22 8� Support legislative and regulatory policies that target source control and place clean-up responsibility and costs related to natural resources damages on the manufacturers of per- and polyfluoroalkyl (PFAS) substances or manufacturers of products containing intentionally added PFAS�
9� Support policies that reduce the cost of regulatory compliance for water, wastewater, and stormwater dischargers to ensure environmental protections remain intact while also safeguarding residents and local businesses�
10� Support policies or regulations that streamline environmental compliance while remaining protective of public health�
11� Oppose efforts to impose additional state-mandated stormwater program requirements without commensurate funding for those programs�
12� Monitor and advocate for laboratory standards that are reasonable, cost-effective, and ensure data quality for the City’s water quality laboratory which supports the core mission of protecting human health, the environment and safety�
13� Support legislation that revises the state Constitution to allow for stormwater programs to establish a funding mechanism that is similar to that of other water utilities under the Proposition 218 reforms�
14� Actively track, comment, and advocate on proposed changes in National Discharge and Elimination System permits and Waste Discharge requirements from the State Water Resources Control Board and Regional Water Boards�

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Critical Concerns for the Upcoming Legislative/Congressional Session 23 Critical Concerns for the Upcoming Legislative/Congressional Session • Tax or Fees – The City opposes legislative efforts that limit or undermine local agencies’ ability to impose connection fees, capacity charges, and development related mitigation fees needed to support growth� The City will advocate for maintaining full local authority to recover the cost of infrastructure and services required by new development, ensuring that growth pays for itself and that the existing community is not burdened with these costs� • Accessible, Affordable, and Safe Drinking Water – While the customers of the City of Roseville enjoy access to safe, reliable, and affordable drinking water, there are many in California that do not� Roseville is supportive of innovative statewide policies to help bridge that gap, so long as the financial burden is not carried by our customers� Further, Roseville supports efforts to provide urban retail water agencies with express authority to create low-income assistance programs that meet the unique needs of their communities and are compliant with Constitutional provisions such as Proposition 218 and Proposition 26� Roseville additionally supports statewide affordability solutions that do not create unfunded mandates, arrearage forgiveness obligations, or cost-shifts onto systems that already have rate assistance programs in place� • Additional Water Efficiency Requirements – The City of Roseville is actively implementing the Making Conservation a California Way of Life regulations� During droughts, there is a tendency for new legislative concepts to be introduced as a reactive response to drought conditions� Often, such actions do not add value, place a local financial burden and get in the way of implementing water efficiency laws already in place� It is the City of Roseville’s belief that the State Legislature should allow for the implementation of water efficiency laws and regulations, and evaluate their effectiveness and costs borne by ratepayers prior to introducing any new conservation mandates� • Municipal Water Systems Performance in Wildfires – Concerns have been raised about Southern California municipal water system’s ability to support firefighting efforts as a result of the intense and prolonged wildfires in 2025� A Los Angeles Daily News statement has highlighted a critical issue: municipal water systems aren’t designed to fight such intense and prolonged wildfires� This has been underscored by reports that firefighters have encountered fire hydrants that are dry or are barely working� In response to the growing number of wildfire incidents throughout the state, there may be legislative efforts to address possible regulatory changes for fire hydrants and other aspects of water supply designed for firefighting� • Cost-Effective Utilities – The ability to provide reliable and cost-effective utilities to the residents and businesses of Roseville continues to be a central concern as new state and federal mandates are proposed that would increase the utilities operational costs� We will continue to advocate to maintain local control of utility rate setting and oppose any state or federal efforts to reduce local control�
• Clean Fleet Standards, RNG Pathways, and Infrastructure Readiness – State requirements, including the Advanced Clean Fleets (ACF) rule, continue to evolve and have significant implications for essential public-service operations� As the shift toward zero-emission technologies, challenges remain regarding infrastructure readiness, utility interconnection capacity, available funding, and the operational feasibility of electrification for certain fleet types� Renewable natural gas (RNG) remains a critical compliance pathway for meeting SB 1383 organics diversion requirements and maintaining service reliability� The City seeks a balanced, technology- neutral regulatory framework that provides feasible timelines, maintains essential-service flexibility, and aligns infrastructure requirements with available resources�

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Critical Concerns for the Upcoming Legislative/Congressional Session 24 • PFAS, Emerging Contaminants, and Regulatory Alignment – PFAS and other emerging contaminants continue to drive significant state and federal regulatory activity, including the development of drinking water and wastewater Maximum Contaminant Levels (MCLs), monitoring requirements, and residuals management standards� Divergence between state and federal regulatory approaches can result in conflicting or duplicative mandates and substantial cost impacts for utilities and ratepayers� The City seeks clear, science-based regulatory frameworks, alignment between state and federal requirements, feasible compliance timelines, and recognition that water and wastewater agencies are passive receivers of these contaminants rather than sources�
• Federal and State Funding for Water, Transportation and other Infrastructure Projects – Maintaining or increasing funding for these types of projects and improvements is critical for the City’s ability to maintain a robust economy, providing high paying jobs, upgrading and maintaining roadways, and meeting future infrastructure and transportation demands� Federal assistance in the form of grants, highly subsidized loans including WIFIA, Build America Bonds, Inflation Reduction Act credits, and Advanced Refunding are examples of federal assistance that should be part of any federal assistance program�
• Cybersecurity, Physical Security, and Critical Infrastructure Protection – The City is concerned that evolving state and federal cybersecurity and physical security mandates for critical infrastructure can create significant unfunded operational and capital obligations for information technology (IT) and operational technology (OT) systems� The City will support efforts that provide funding and flexibility, recognizes the diverse needs and risk profiles of local agencies, and avoid prescriptive or unfunded mandates that increase costs�
• Gate Safety Requirements and Cal/OSHA Gate Regulation – Following the failure of AB 2149 (Connolly – “Alex Quanbeck Gate Safety Act”), Petition 605 has prompted Cal/OSHA Standards Board, to propose sweeping gate-safety regulations that would apply to all workplace sliding and swinging gates, including low-use internal gates at utilities, service yards, and parks, and require inspections by a “qualified person�” The City will advocate for risk-based, cost-effective requirements, flexibility for low-risk facilities, practical implementation timelines, and state funding to offset new mandates�
• CEQA Reforms, Building Standard Moratorium, and State Preemption of Local Authority – AB 130 and related budget trailer bills enacted major CEQA and housing policy changes, including a moratorium on new residential building standards and new CEQA exemptions and litigation limits for certain housing projects, while continuing to shift responsibility for statewide housing goals onto local governments� The City will advocate for CEQA and land-use policies that preserve local control, protect water and wastewater service capacity, ensure that development pays its fair share, and align housing growth with the infrastructure needed for safe and sustainable communities, without overly burdensome accessory dwelling unit or lot splitting mandates� • Changes to Tax-Exempt Status of Municipal Bonds – Any proposals that would cap or eliminate the tax exemption on municipal bonds would significantly reduce the City’s ability to finance major projects� This would negatively and severely impact the City’s budget, increase rates for utility customers, and have a damaging effect on the community at large� • Modifications to Government-Operated Mortgage Programs – The City will remain active in understanding the changes being considered at the federal level to modify government-operated mortgage programs, tax deductions, and to write new banking regulations regarding mortgage- related lending programs�

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Critical Concerns for the Upcoming Legislative/Congressional Session 25 • Challenges with State and Federal Permitting Processes – The City remains interested in pursuing ways to facilitate more effective federal and state regulatory agency permitting processes� A specific concern is the California Environmental Quality Act (CEQA) that has become a “one size fits all” approach to identifying and mitigating vehicle miles traveled (VMT) impacts, which does not reflect or serve the diverse conditions and needs of communities throughout California�
• Changing Economy – The City is interested in discussions regarding local tax systems including the fundamental shift from purchasing taxable commodities to purchasing non-taxable services and ultimately how these changes affect the City’s ability to fund basic services� • Sales Tax – The City is concerned with the uncertainty over potential changes to the sales tax allocation structure that could result in a loss of revenue to the City� The City will actively monitor the ever-changing discussions and will remain engaged to ensure the City’s best interests are represented regarding any future changes to the sales tax structure� • Housing and Homelessness – The City will remain active in supporting legislation addressing the needs of the City’s homeless population with a primary focus on prevention and the length of time people experience homelessness (addressing chronic homelessness� The City will support solutions that address the fundamental causes of homelessness and provide permanent housing options paired with necessary supportive services�
• CalPERS Investment Policy – The City has concerns with actions taken or proposed by the CalPERS Board and the State Legislature to divest from certain companies or industries to be “socially responsible”� These policy decisions come at the price of reduced market rates of return on pension plan investments� The pension funding requirement not covered by investment returns will be borne by the state and local governments, and ultimately California taxpayers� • CalPERS Rates – The City has concerns with respect to how CalPERS sets health care plan rates, including combining regions to subsidize the Bay Area at the detriment to our distinguishable geographic region and market�
• Federal and State Funding for Parks and Library Projects – The City is interested in efforts to maintain or increase funding for these types of projects and improvements� The funding is critical for the City’s ability to expand, upgrade and ensure equitable access throughout the city to new and existing parks, recreation, and library facilities� The City will advocate for changes to funding formulas to include per-capita opportunities for local governments� • Substance and Opioid Abuse Funding – The City supports legislation that increases funding levels for substance and opioid abuse programs and services that will help those who are addicted or abusing substances with overcoming their addiction� The addiction/abuse cycle has negative implications for our community and use of public safety resources� • Procurement Mandates – The City is concerned with any efforts that would create new procurement mandates for resources that do not fit the needs of our community, compromise reliability, or fail to serve our customers in an affordable manner� • Affordability – As more state policies are adopted and included as a component of electric rates, the City is concerned that it will become increasingly challenging to keep electric rates low� The City will continue to advocate for affordability impacts to be explicitly considered in the development and implementation of new and existing energy policies�

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Critical Concerns for the Upcoming Legislative/Congressional Session 26 • Cap-and-Invest Program Implementation – The California Air Resources Board (CARB) will initiate a regulatory process to update the cap-and-invest program in 2026� Roseville will advocate to protect our free allowances which are used to mitigate the costs of the program that are passed on to consumers� Staff will actively engage on CARB’s proposal once released with the goal of minimizing any negative impacts to the electric utility and our customers� • Flexibility in Meeting State Mandates – Roseville supports maintaining flexibility in the resource mix that the utility can use to meet our energy needs� The state is proposing to electrify other sectors of the economy while simultaneously reducing emissions from the electric sector and increasing renewable resources needed to serve electric load� Utilities need as much flexibility as possible to meet the state’s clean energy goals, especially as the targets ramp up and become more difficult to reach� Unnecessarily limiting the resources that are eligible to meet the goals may create challenges for reliability and will result in increased costs� Roseville supports policies that make achieving the existing Renewable Portfolio Standard (RPS) and Greenhous Gas (GHG) emission reduction goals more manageable, including the potential to rethink the application of existing requirements� Roseville supports resource flexibility and diversity in maintaining a reliable, affordable electric grid, particularly as electrification accelerates and clean energy targets increase� • Support for Light Up Navajo Initiative – Over the past three years, Roseville participated in the Light up Navajo (LUN) initiative, which is a joint effort between the American Public Power Association and the Navajo Tribal Utility Authority (NTUA) to bring electricity to the 13,000 Navajo households that have no power� LUN is an ongoing annual effort that draws voluntary participation from public power utilities across the country� The City supports initiatives that bring reliable electric service to underserved communities and that provide workforce development and skills training for utility employees� Roseville will continue to bring visibility to the LUN efforts through our advocacy and support for the initiative in 2026� • Engagement and Outreach for the Roseville Utility Exploration Center – Roseville’s innovative Utility Exploration Center (UEC) cultivates principles of conservation, efficiency, and environmental stewardship in a way that shapes lifestyles and motivates positive behaviors� The UEC demonstrates ways to save energy and water, reduce waste, protect the watershed and live sewer smart through school programs, facility tours, workshops and community events� Electric staff has been focused on bringing legislators and regulators out to our facility to see the unique value that our UEC provides� Electric and Environmental Utilities staff plan to conduct studies in the coming year that will help quantify the energy efficiency savings, water conservation, and best practices for the proper disposal of garbage that are the result of the UEC’s programs and offerings� The Electric Utility is seeking regulatory benefit for the value provided in the future and the Environmental Utilities are seeking data to best advocate for the educational aspect that the UEC brings to our community�
• Regional Energy Market Legislation – In 2025, Roseville supported legislation, passed into law, that allows California utilities to voluntarily participate in energy markets whose rules are governed by an independent regional organization in coordination with neighboring Western states with the goal of improving reliability, expanding access to generation, and helping lower costs� Utilities can only participate once specific governance and technical requirements are met, ensuring state authority over procurement policies and consumer protections remain in place� This law sets the stage for a more connected and flexible energy system across the West� Roseville will continue to engage in the development and implementation of regional market structures to ensure governance and participation frameworks appropriately reflect the interest of publicly owned utilities and our customers�

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Critical Concerns for the Upcoming Legislative/Congressional Session 27 • Electric Vehicles – The California Air Resources Board (CARB) approved a rule requiring 100% of all new cars sold in the state to be zero-emission vehicles (ZEVs) by 2035� The regulation instituted interim targets of 35% ZEV sales by 2026, 68% by 2030 and 100% by 2035� Uncertainty surrounding the implementation of these light-duty zero-emission vehicle standards continue, given challenges at the federal level� CARB’s Advanced Clean Fleets (ACF) Rule, which requires purchasing requirements for zero-emission medium- and heavy-duty vehicles will continue for state and local government fleets but is a small portion of the overall market that the ACF rule was originally intended to impact� The City will continue to evaluate the electric system infrastructure, increased costs to City departments, and capacity needs to accommodate the ACF targets on an ongoing basis while coordinating efforts related to transportation electrification among City departments� The City supports electric vehicle deployment as a means to foster safe and healthy communities and economic growth, but overall costs and feasibility must be kept in mind when changing out our fleets�
• Funding/Grant Opportunities – The Electric Department is seeking opportunities to receive grant funding at both the state and federal level� Grant funding opportunities may include bringing new technology online in Roseville; adding new or upgrading our existing distribution and/or generating resources; improving grid resiliency; hardening Information and Operation Technology (IT and OT) systems; improving operations of City services; and facilitating the electrification of the building and transportation sectors� Funding to facilitate infrastructure upgrades are particularly valuable especially as more ZEVs interconnect to our electric system� The City will continue to monitor and engage in these opportunities as they become available� • Jurisdictional Concerns – Following recent wildfires, heatwaves and power supply shortages, the City is concerned that a statewide effort to address these events could lead to new oversight over publicly owned utilities (POUs)� The City will oppose legislation that creates new jurisdictional review over POUs or imposes new limits on our ability to make decisions at the local level� • Supply Chain Disruptions – The Electric Department will continue to raise awareness of supply chain delays and disruptions that affect the industry in our state and federal advocacy efforts� We will continue to support funding for domestic manufacturing of critical grid components and will remain steadfast in keeping policy makers apprised of any issues obtaining necessary electric equipment as delays or disruptions arise�
• Transportation Development Act – The City will continue to monitor Transportation Development Act legislation to ensure local control and funding use is not restricted further and oppose any proposed changes that would implement these types of restrictions� • Challenges with Legislation Mandating How Housing is Developed – The City has significant concerns with the continuing onslaught of legislation that is mandating how housing is developed in the state� This includes the elimination of control local governments have over land use, zoning, and permitting approvals� The sheer volume and breadth of legislation has required significant staff time and expense to track and implement� Moreover, while legislation continues to focus the responsibility for solving the state’s housing crisis on local governments, it neglects to provide the necessary tools to do so� Since the loss of redevelopment in California, local governments have been challenged to assist housing development in our communities� It is imperative that the state provide municipalities with new tools they can employ to meet the countless new housing requirements being imposed on them by the state, and for the state to hold itself to the same standards of timeliness, public engagement, and transparency expected of local governments�

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Critical Concerns for the Upcoming Legislative/Congressional Session 28 • Information Technology - Engagement in the Regulatory Process – The City will support the inclusion of language in legislation that ensures the participation of local governments in the process of developing new regulations and/or the process for implementing new state and federal requirements�
• Federal Funding for Active Transportation and Streets – The Federal Highway Administration (FHWA) and Caltrans recently demanded changes to the Congestion Mitigation and Air Quality (CMAQ) and Regional Surface Transportation Block Grant Program (RSTBGP) funding processes� Per regional funding agreements, CMAQ and RSTBGP were passed through to Placer County Transportation Planning Agency and distributed to local agencies by formula based upon population and (for RSTBGP only) maintained road miles� CMAQ funds averaged $1,300,000 annually and were used for qualifying bicycle, pedestrian and other projects that reduce emissions such as roundabouts� RSTBGP averaged $1,500,000 annually and is one of the most flexible federal transportation funding programs as nearly all types of transportation projects are eligible, and in Roseville has been used for arterial road resurfacing� The City of Roseville did not support the demand because we lost local control and are now required to participate in the Sacramento Area Council of Governments (SACOG) competitive funding program� Staff will continue efforts to collaborate with SACOG regarding parameters currently being developed pertaining to the competitive distribution of that funding, including advocating for use of RSTBGP specifically for “State of Good Repair” Projects, for which it is eligible and has historically been used in Roseville� This will ensure that the benefits of these types of projects will continue to be realized in our community� Staff will also advocate for changes to federal rule making and laws to once again allow for the suballocation of these funds to local transportation planning agencies allowing more local control over the expenditure of these dollars�
National Flood Insurance Program (NFIP) updates and Community Rating System (CRS) program changes – National Flood Insurance Program (NFIP) and Community Rating System (CRS)
The National Flood Insurance Program (NFIP) and FEMA’s Community Rating System (CRS) play a critical role in providing affordable flood insurance to property owners and incentivizing community investments in floodplain management� However, the NFIP continues to face long-term financial and structural challenges that affect program stability and predictability for participating communities� The NFIP currently carries significant debt to the U�S� Treasury and operates with ongoing annual deficits, creating uncertainty around its long-term sustainability� In response, FEMA has implemented program changes intended to improve fiscal stability, including the introduction of the Risk Rating 2�0 program and updates to CRS program administration� While these reforms aim to modernize the program, they have also increased complexity and, in some cases, resulted in higher premiums for policyholders�
Approximately 75 percent of NFIP policies nationwide are held within CRS-participating communities, making the continued viability of a well-integrated and stable CRS program essential� For Roseville residents, CRS participation provides meaningful insurance premium reductions across all flood zones, offering direct financial benefit and reinforcing the value of local flood risk mitigation efforts�

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Critical Concerns for the Upcoming Legislative/Congressional Session 29 • The City supports efforts to strengthen the long-term sustainability of the NFIP and CRS programs and will continue to monitor federal policy and administrative changes to ensure they:
• Maintain affordable and predictable flood insurance options for residents, • Preserve incentives for local floodplain management and risk-reduction investments, and • Provide stability and clarity for participating communities� • Pole Attachments/Communications Equipment – The City opposes any legislation that would further diminish local control over attachments on publicly-owned infrastructure and that would go beyond the current requirements or that would create alternative requirements that would conflict with exemptions granted to public providers under the Communications Act or would have negative implications on revenue recovery, aesthetics and most importantly, safety� • Ballot Initiatives – There is an ever-increasing number of initiatives that qualify for the ballot during regular election cycles, which would have implications for local governments� Due to this trend, coupled with the increased involvement of special interest groups in the initiative process, the importance of educating the community and the Legislature on the implications an initiative may have on the operations, finances, and/or policies of a local government is critical� • Fentanyl – The ongoing fentanyl crisis continues to impact communities across California, the consequences of which are devastating� The City will prioritize support for legislation that increases accountability of those responsible for the sale and distribution of fentanyl, public awareness of the crisis, resources for law enforcement to address the impacts, and treatment and services for those addicted to this deadly substance�
• Labor Relations – Recent legislative efforts of one-size fits all bills arising out of specific or isolated situations is deleterious to consistent harmonious labor relations, and we oppose disruptive and overly expansive efforts like, attempting to legislate that sympathy strikes are a “fundamental human right”� The City will support legislation that galvanizes appropriate protections for our workforce, but respects the local bargaining dynamic�
• Pleasant Grove Retention Basin – The basin, located in Reason Farms, is a mitigation measure for development in northwest Roseville and will retain 2,100-acre feet of storm water runoff during major rain events thereby offsetting any additional runoff impact on our downstream neighbors from Roseville’s development� The $50 million project is under design and environmental review now and, with sufficient funding, could be ready to construct by 2028� Staff is working with the California Office of Emergency Services on an $18 million FEMA Flood Mitigation Assistance construction grant� Staff will reach out to state and federal legislators, as well as FEMA staff, to garner support for funding the project� The remaining funding will come from developer paid mitigation fees�

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City Council
Communication
Meeting Date: 4/15/2026
Item #: VI.17
File #: 0206-10-01
Item ID: 2026-271

Title: Downtown Roseville Property and Business Improvement District - 2025 Annual Report and 2026 Budget
Contact: Gina McColl 916-774-5452 [email protected]

SUMMARY
Staff recommends approval of the 2025 Downtown Roseville Property and Business Improvement District Annual Report and the 2026 Budget for the Downtown Roseville Partnership. The City contributes to the Property and Business Improvement District each year in the form of parcel assessments for City-owned property in Downtown Roseville. Receiving the annual report has no impact on the General Fund and a maximum of 2% of the property assessment will be retained by the City to cover the costs of administration of the management agreement.

RECOMMENDATION
Staff recommends that City Council adopt a resolution approving the 2025 Downtown Roseville Property and Business Improvement District Annual Report and approve the 2026 Budget for the Downtown Roseville Partnership.

BACKGROUND
On July 16, 2014, the City Council approved the formation of the Downtown Roseville Property and Business Improvement District (DRPBID) for a term of five years commencing January 1, 2015, and terminating December 31, 2019. The overarching goal of the DRPBID was to facilitate improvements and activities that would provide a special benefit to assessed parcels. Based on the success of the DRPBID, on January 9, 2019, Council adopted a resolution renewing the DRPBID and Management Plan. With that approval, the amended documents established the assessment formula, required indemnification terms, insurance coverage limits, and levying of the annual assessments for an additional ten-year period (beginning January 1, 2020 and ending December 31, 2029).

The annual assessment provides funding for a budget that is managed by the established owner’s association, the Downtown Roseville Partnership (DRP). The DRP Board ensures that the budget is applied to activities and expenses defined in the Management Plan/Engineer’s Report accepted by Council as part of the district formation. In addition, the Management Plan includes the following requirement:
“VI. GOVERNANCE
C. Annual Report
The Downtown Roseville Partnership shall present an annual report at the end of each year of operation to the City Council pursuant to Streets and Highways Code §36650…. The annual report is a prospective report for the upcoming year and must include:
• Any proposed changes in the boundaries of the DRPID or in any benefit zones or classifications of property within the district;
• The improvements and activities to be provided for that fiscal year;

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• An estimate of the cost of providing the improvements or activities for that fiscal year; • The method and basis of levying the assessment in sufficient detail to allow each real property owner to estimate the amount of the assessment to be levied against his or her property for the fiscal year;
• The amount of any surplus of deficit revenues to be carried over from a previous fiscal year; and
• The amount of any contributions to be made from sources other than assessments levied pursuant to this Plan.”

The 2025 DRPBID Annual Report is provided in Attachment 1 of this staff report. Additional supporting documents that further address the elements required in each annual report to Council are the 2025 financial statements and district map and assessment roll, which are included within Attachments 2, 3 and

4. The 2026 budget is included as Attachment 2 for reference and has been approved by the DRP Board.

No changes to the district boundaries or levying of assessments is proposed. The 2026 assessment for the district totals approximately $215,513.

As highlighted in the 2025 DRPBID Annual Report, the DRP budget was divided between four categories that relate to maintenance and beautification, marketing, security, and administration. To note, in 2025, the DRP added a temporary skating rink in the Town Square over the winter holiday and replaced the street banners. The DRP also continued support of several existing programs, such as the Façade Improvement Rebate Program, Mural Program, tree lighting, sidewalk power washing, and Boy Scout alley clean-ups.

Additionally, the DRP provided sponsorship for eight different events occurring in the Downtown, including Downtown Tuesday Nights that run for nine evenings in the summer and attracted 2,500 attendees per event (on average).

Compared to last year’s budget, for 2026 the DRP did allocate additional expenditures towards improvements and marketing/events. The total 2026 budget is $282,970, utilizing $70,970 from reserves, leaving $57,734 in contingency/reserves. The key elements of this year's budget are broken down into four service categories, followed by the approximate percentage of funds allocated to each sector. • Improvements - 30%
• Marketing & Events - 29%
• Clean & Safe - 23%
• Administration - 18%

The referenced allocations are not anticipated to significantly change; however, it may be necessary to redistribute funds between categories to provide flexibility in addressing impacts related to the changing economy. Expenditure of the funds within the DRP budget is at the discretion of the DRP Board as outlined in the DRP’s Management Plan.

FISCAL IMPACT
The City contributes to the PBID each year in the form of parcel assessments for City-owned property in Downtown Roseville. The 2025 City assessment was approximately $67,496 and the total assessment collected for the district was $215,513. Receiving the annual report has no impact on the General Fund

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and a maximum of 2% of the property assessment will be retained by the City to cover the costs of administration of the management agreement.

ENVIRONMENTAL REVIEW
The California Environmental Quality Act (CEQA) does not apply to activities that will not result in a direct or reasonably foreseeable indirect physical change in the environment, or is otherwise not considered a project as defined by CEQA Statute §21065 and CEQA State Guidelines §15060(c)(3) and §15378. The 2025 annual report and 2026 budget approval meets the above criteria and is not subject to CEQA. No additional environmental review is required.

CITY COUNCIL STRATEGIC PLAN/OVERARCHING GOALS

2. Remain fiscally responsible in a changing world

3. Enhance economic vitality

Respectfully Submitted,
Gina McColl, Economic Development Analyst

Melissa Anguiano, Economic Development Director

ATTACHMENTS:

1. Resolution 26-091

2. Assessment Map

3. 2025 Financial Statements and 2026 Budget

4. Copy of DRPBID Tax Rolls 25-26 Complete Database 05-07-253

5. DRP Annual Report

REVIEWERS:

Gina McColl, Economic Development Department Created/Initiated - 3/25/2026 Cary Camilleri, Economic Development Department Approved - 3/25/2026 Melissa Anguiano, Economic Development Department Approved - 3/26/2026 Kelly Aye, City Attorney Department Approved - 3/31/2026 Katrina Six, City Clerk Department Approved - 4/2/2026
Ryan DeVore, City Manager Department - Assistant City Manager Approved - 4/2/2026 Dennis Kauffman, City Manager Department - Assistant City Manager Approved - 4/3/2026 Michelle Sheidenberger, City Attorney Department Approved - 4/3/2026 Dominick Casey, City Manager Department - City Manager Approved - 4/6/2026 Katrina Six, City Clerk Department Final Approval - 4/6/2026

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RESOLUTION NO. 26-091

APPROVING THE 2025 DOWNTOWN ROSEVILLE PROPERTY AND BUSINESS IMPROVEMENT DISTRICT ANNUAL REPORT AND 2026 BUDGET

WHEREAS, on July 16, 2014, the City Council approved the formation of the Downtown Roseville Property and Business Improvement District (“DRPBID”) to facilitate improvements and activities ; and

WHEREAS, the annual assessment provides funding for a budget that is managed by the established owner’s association, the Downtown Roseville Partnership (DRP); and

WHEREAS, the DRP Board ensures that the budget is applied to activities and expenses defined in the Management Plan/Engineer’s Report accepted by Council as part of the district formation; and

WHEREAS, the DRP is required to submit an annual report and budget to the City; and

WHEREAS, the 2025 Downtown Roseville Property and Business Improvement District Annual Report and 2026 Budget have been reviewed by the City Council.

NOW, THEREFORE, BE IT RESOLVED by the Council of the City of Roseville that the 2025 Downtown Roseville Property and Business Improvement District Annual Report and the 2026 Budget are hereby approved.

PASSED AND ADOPTED by the Council of the City of Roseville this ___ day of ______________, 20__, by the following vote on roll call:

AYES COUNCILMEMBERS:

NOES COUNCILMEMBERS:

ABSENT COUNCILMEMBERS:

______________________________
MAYOR

ATTEST:

________________________
City Clerk

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Downtown Roseville Partnership
2026 Budget by Category
Category Program
Available Funds
(BOY Reserves Plus
2026 Budget)
2026 Allocated
Assessments
2026 Budget
(includes
commitments)
Improvements 120,392$ 38,160$
Façade Program 25,000$
Mural Program 22,000
Tree Lighting and Other Beatification Programs 17,500
Banners 13,700
Other 7,500
85,700$
Marketing and Events 100,242$ 63,600$ Consulting services 25,300$
Social Media (blog, website, newsletter) 12,300
Downtown Tuesday Night 20,000
Downtown Christmas Parade 6,000
Other sponsorships 17,500
81,100$
Clean & Safe 86,222$ 55,120$
Security Services 24,000$
Power washing 9,500
Homeless Outreach 15,000
Downtown Cleanup Programs 5,000
Other 12,500
66,000$
Administration 50,170$ 44,520$
Consulting services 27,500$
Administrative services 8,870
Accounting Services 1,500
Memberships 300
Annual Report 4,500
Insurance 2,000
Legal Services 3,000
Support services 2,500
50,170$
Contingency & Reserve 57,734$ 10,600$ Total 2026 Budget 282,970$
Funding from current year assessment 212,000$
Funding from Reserves 70,970$

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Downtown Roseville Partnership
Statement of Financial Position
As of December 31, 2025
ASSETS
Current Assets
Cash $ 202,760
Accounts Receivable -
Total Current Assets $ 202,760
Other Assets, net of amortization - TOTAL ASSETS $ 202,760

LIABILITIES AND EQUITY
Liabilities
Accounts Payable $ -
Total Liabilities $ -
Equity
Retained Earnings $ 179,538
Current Year Income 23,222
Total Equity $ 202,760
TOTAL LIABILITIES AND EQUITY $ 202,760

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2025 Financial Statements and 2026 Budget and Reserves Summary - RE Roll 3.16.26 Downtown Roseville Partnership
For the year ended December 31, 2025
Statement of Activity - Summarized
Revenue
Tax Assessments 207,110$
Sponsorship revenue 77,050
284,159$
Expenditures by Category
Maintenance and Beautification 53,693$
Marketing 59,738
Security 32,900
Advocacy/Administrative 59,994
Contingency 59,184
265,508$
Other 4,571$
Net Income for the year 23,222$

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013154011000 FUENTES TYLER 527 OAK ST ROSEVILLE CA 95678-2620 527 OAK ST ROSEVILLE CA 95678 16 RESIDENTIAL 7507 1056 013154012000 LOHSE PATRICIA L 523 OAK ST ROSEVILLE CA 95678-2620 523 OAK ST ROSEVILLE CA 95678 16 RESIDENTIAL 7509 1737 013154013000 JOHNSON RICHARD A & PATRICIA L 519 OAK ST ROSEVILLE CA 95678-2620 303 LORRAINE AVE ROSEVILLE CA 95678 16 RESIDENTIAL 7467 1008 013154014000 KITE LEELA & KITE DAVID 515 OAK ST ROSEVILLE CA 95678-2620 PO BOX 689 ROSEVILLE CA 95678 16 RESIDENTIAL 6013 2252 $805.14 $805.14 0 013154015000 WILFLEY LISA M 511 OAK ST ROSEVILLE CA 95678-2620 511 OAK ST ROSEVILLE CA 95678 16 RESIDENTIAL 6015 931 013154016000 MCDOUGALL DOUGLAS R & LAROCCA ROSEMARIE E TR 509 OAK ST ROSEVILLE CA 95678-2620 7705 MOUNT VERNON RD AUBURN CA 95603 16 RESIDENTIAL 6015 1304 013154018000 PEAT LISA ANN TR ET AL 202 TAYLOR ST ROSEVILLE CA 95678-2627 2850 SHIRLAND TRACT RD AUBURN CA 95603-7741 16 RESIDENTIAL 6708 2671 013164002000 STROMBOM RYAN J ET AL 218 JUDAH ST ROSEVILLE CA 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HOTEL/MOTEL/RESORTS 4598 8472 $615.54 $615.54 0 013101024000 MCCURRY KEVIN S & CHERYL M TTEES 140 FOLSOM RD ROSEVILLE CA 95678-2744 145 N CONNOR ST STE 2 SHERIDAN WY 82801-4348 19 MEDICAL/DENTAL/LABS 18295 2542 $2,449.70 $2,449.70 0 013152002000 YERGATIAN REAL ESTATE GROUP LLC 600 OAK ST ROSEVILLE CA 95678-3246 4931 WATERSTONE DR ROSEVILLE CA 95747 19 MEDICAL/DENTAL/LABS 8276 2685 $1,108.16 $1,108.16 0 013072002000 CLEMENTS D MICHAEL ROSEVILLE CA 95678 126 LINDA DR ROSEVILLE CA 95678 20 VACANT 5101 013123021000 BRAR JASBIR S TR 431 VERNON ST ROSEVILLE CA 95678-2636 1721 DASHWOOD DR ROSEVILLE CA 95747 20 VACANT 10948 $2,102.73 $2,102.72 73 013152019000 SCHWARTZ JOSEPH & SCHWARTZ JANINE 620 OAK ST ROSEVILLE CA 95678-3246 4490 HOOD RD ROCKLIN CA 95765 20 VACANT 5662 $758.14 $758.14 0 013153021000 WILLIAMS ERIK OAK ST ROSEVILLE CA 95678 500 OAK ST ROSEVILLE CA 95678 20 VACANT 2496 $334.21 $334.20 0 013163003000 ABDJOSEPH OLA YOUSEF 711 OAK ST ROSEVILLE CA 95678-3247 709 MAPLE DR ROSEVILLE 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VERNON ST ROSEVILLE CA 95678-3251 600 VERNON ST ROSEVILLE CA 95678 26 AUTOMOTIVE USES 7840 2470 $1,925.28 $1,925.28 100 013152018000 MARK V REAL ESTATE ENTERPRISES 106 JUDAH ST ROSEVILLE CA 95678-2606 P O BOX 1355 ROSEVILLE CA 95678 26 AUTOMOTIVE USES 7074 4900 $947.07 $947.06 0 013161002000 HAYES JOHN A & HAYES LISA J TR 803 VERNON ST ROSEVILLE CA 95678-3149 119 RIVERSIDE AVE ROSEVILLE CA 95678 26 AUTOMOTIVE USES 5332 720 $1,684.88 $1,684.88 111 013171011000 HAYES JOHN A & HAYES LISA J TR 501 DOUGLAS BLVD ROSEVILLE CA 95678-3254 119 RIVERSIDE AVE ROSEVILLE CA 95678 26 AUTOMOTIVE USES 10890 1152 $1,458.17 $1,458.16 0 013152017000 MARK V REAL ESTATE ENTERPRISES 601 VERNON ST ROSEVILLE CA 95678-3250 P O BOX 1355 ROSEVILLE CA 95678 26 AUTOMOTIVE USES 7776 $1,740.82 $1,740.82 80 013093008000 CITY OF ROSEVILLE 103 LINCOLN ST ROSEVILLE CA 95678-2612 311 VERNON ST ROSEVILLE CA 95678 27 PARKING LOT 4474 013093009000 ROSEVILLE CITY OF OAK ST ROSEVILLE CA 95678 311 VERNON ST ROSEVILLE CA 95678 27 PARKING LOT 14480 013163001000 DOWNTOWN ROSEVILLE PROPERTIES LLC DOUGLAS BLVD ROSEVILLE CA 95678 2182 BORONA WAY SACRAMENTO CA 95833 27 PARKING LOT 2391 $320.02 $320.02 0 013290010000 ROSEVILLE CITY OF 311 VERNON ST ROSEVILLE CA 95678 27 PARKING LOT 305 013072012000 105 VERNON STREET PARTNERS LLC 105 VERNON ST ROSEVILLE CA 95678-2630 105 VERNON ST ROSEVILLE CA 95678 29 COMMERCIAL 22651 14328 $4,346.22 $4,346.22 150 013101026000 GALACTIC WAX LLC 129 LINDA DR ROSEVILLE CA 95678-2616 6208 CHANNEL ISLANDS LN ROSEVILLE CA 95678 38 INDUSTRIAL 7405 5520 $991.53 $991.52 0 013123024000 ROSEVILLE CITY OF 419 VERNON ST ROSEVILLE CA 95678-2636 311 VERNON ST ROSEVILLE CA 95678 62 RECREATIONAL 47916 013093003000 MASONIC HALL ASSN 235 VERNON ST ROSEVILLE CA 95678-2632 P O BOX 760 ROSEVILLE CA 95678-0760 64 RECREATIONAL 17177 24852 $476.33 $476.32 100 013072006000 SALVATION ARMY THE 100 LINCOLN ST ROSEVILLE CA 95678-2613 P O BOX 348000 SACRAMENTO CA 95834-8000 71 CHURCH 8680 $174.32 $174.32 0 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GOVERNMENT 21344 X $2,698.75 0 $215,513.40 125141.82
1

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APN Owner S Street Address
013131021000 ROSEVILLE CITY OF 207 TAYLOR ST
013290005000 ROSEVILLE CITY OF 505 ROYER ST
013123025000 CITY OF ROSEVILLE 116 S GRANT ST
013124011000 ROSEVILLE CITY OF 115 S GRANT ST
013070001000 CITY OF ROSEVILLE 98 JEFFERSON ST
013070004000 CITY OF ROSEVILLE 100 VERNON ST
013094001000 ROSEVILLE CITY OF LINCOLN ST
013124006000 ROSEVILLE CITY OF 329 VERNON ST
013124007000 ROSEVILLE CITY OF 325 VERNON ST
013290003000 CITY OF ROSEVILLE
013290002000 CITY OF ROSEVILLE 401 OAK ST
013101031000 CITY OF ROSEVILLE 80 LINCOLN ST
013124008000 ROSEVILLE CITY OF 323 VERNON ST
013290007000 ROSEVILLE CITY OF
013290009000 ROSEVILLE CITY OF
013091010000 ROSEVILLE CITY OF
013101025000 CITY OF ROSEVILLE
013101027000 CITY OF ROSEVILLE
013101029000 CITY OF ROSEVILLE
013124017000 ROSEVILLE CITY OF 311 VERNON ST
013124018000 ROSEVILLE CITY OF 309 VERNON ST
013124022000 ROSEVILLE CITY OF
013290004000 ROSEVILLE CITY OF 225 TAYLOR ST
013290001000 CITY OF ROSEVILLE

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S City State Zip M Street Address
ROSEVILLE CA 95678-2626 311 VERNON ST
ROSEVILLE CA 95678-2622 311 VERNON ST
ROSEVILLE CA 95678-2648 311 VERNON ST
ROSEVILLE CA 95678-2656 311 VERNON ST
ROSEVILLE CA 95678-2645 311 VERNON ST
ROSEVILLE CA 95678-2631 311 VERNON ST
ROSEVILLE CA 95678 311 VERNON ST
ROSEVILLE CA 95678-2634 311 VERNON ST
ROSEVILLE CA 95678-2634 311 VERNON ST
311 VERNON ST
ROSEVILLE CA 95678-2655 311 VERNON ST
ROSEVILLE CA 95678-2611 311 VERNON ST
ROSEVILLE CA 95678-2634 311 VERNON ST
311 VERNON ST
311 VERNON ST
311 VERNON ST
311 VERNON ST
311 VERNON ST
311 VERNON ST
ROSEVILLE CA 95678-2649 311 VERNON ST
ROSEVILLE CA 95678-2634 311 VERNON ST
311 VERNON ST
ROSEVILLE CA 95678-2626 311 VERNON ST
311 VERNON ST

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M City State Zip Use Code Use Type Lot SqFt Bldg/Liv Area ROSEVILLE CA 95678 0 VACANT 5514
ROSEVILLE CA 95678 0 VACANT 16425
ROSEVILLE CA 95678 17 OFFICE 17424 56248
ROSEVILLE CA 95678 17 OFFICE 14954 3932
ROSEVILLE CA 95678 20 VACANT 2323
ROSEVILLE CA 95678 20 VACANT 15172
ROSEVILLE CA 95678 27 PARKING LOT 69696
ROSEVILLE CA 95678 27 PARKING LOT 7429
ROSEVILLE CA 95678 27 PARKING LOT 7431
ROSEVILLE CA 95678 27 PARKING LOT 12632
ROSEVILLE CA 95678 29 COMMERCIAL 60983 42030
ROSEVILLE CA 95678 31 INDUSTRIAL 93654 2440
ROSEVILLE CA 95678 68 RECREATIONAL 7490
ROSEVILLE CA 95678 68 RECREATIONAL 7405
ROSEVILLE CA 95678 68 RECREATIONAL 3920
ROSEVILLE CA 95678 69 RECREATIONAL 29108
ROSEVILLE CA 95678 69 RECREATIONAL 9198
ROSEVILLE CA 95678 69 RECREATIONAL 3763
ROSEVILLE CA 95678 69 RECREATIONAL 1754
ROSEVILLE CA 95678 76 GOVERNMENT 23630
ROSEVILLE CA 95678 76 GOVERNMENT 12909
ROSEVILLE CA 95678 76 GOVERNMENT 14219
ROSEVILLE CA 95678 76 GOVERNMENT 58243
ROSEVILLE CA 95678 76 GOVERNMENT 21344

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County Zoning Handbills Assessment RoundedDC Frontage
X $738.19 0
X $2,025.24 0
X $2,333.07 0
X $2,002.21 0
X $310.92 0
X $4,220.28 250
X $9,332.29 0
X $1,432.36 50
X $1,432.76 50
X $869.01 0
X $4,388.57 0
X $12,540.27 0
X $1,440.66 50
X $601.34 0
X $382.02 0
X $5,813.90 219
X $1,231.48 0
X $503.87 0
X $234.86 0
X $4,477.17 150
X $2,408.64 78
X $1,903.79 0
X $4,173.93 0
X $2,698.75 0
$67,495.59 0

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2025

ANNUAL REPORT

Page 1052 of 1656 ends

PRESIDENT’S MESSAGE
2025 was an exciting year for the Downtown Roseville
Partnership, defined by new experiences, strong partnerships, and continued investment in our downtown. Together,
we worked to create a district that feels welcoming,
active, and connected—supporting our businesses while
bringing the community together in meaningful ways.

A primary focus this year has been activating our downtown through engaging events and meaningful community
experiences. Our Events & Marketing Committee once
again delivered a successful season of Downtown Tuesday Nights, a festive Holiday Parade, and introduced a new Holiday Ice Rink in Vernon Town Square that quickly became a centerpiece of the holiday season. In addition, we were proud to support a variety of community events that brought new energy and visitors to downtown, further enhancing its appeal as a gathering place.

We’ve also remained committed to maintaining a clean, safe, and welcoming environment. Through expanded maintenance efforts, including sidewalk power washing and coordinated clean-up events, our Clean & Safe Committee has worked diligently to enhance the day-to-day experience in the district.

In addition, our ongoing partnership with Allied Security has ensured that we can adapt and respond to the downtown’s evolving needs.

Investment in the visual character and infrastructure of our district has continued to be a priority. This year, our Capital Improvements Committee supported projects such as street tree lighting, new street banners, public art installations, and a façade improvement grant to the Historic West House Tavern—efforts that contribute to a more inviting and distinctive downtown environment.

Our commitment to economic vitality remains strong. By supporting innovative programs such as the Roseville Venture Lab and Placer Robotics, we are helping to foster entrepreneurship, creativity, and opportunity within our community, while continuing to champion the success of our local businesses.

None of these achievements would have been possible without the commitment of our board, the strong partnerships we’ve built, and the ongoing support of our community. Looking forward, we are focused on building on this momentum, deepening relationships, and continuing to cultivate a thriving Downtown Roseville.

We sincerely appreciate your continued partnership and support. Together, we are creating a downtown that is not only a strong environment for business, but also a vibrant and inviting place for everyone to experience and enjoy.

Warmly,
Dave Piches, AIA LEED AP
2025 President, Downtown Roseville Partnership
VISION
The Downtown
Roseville Partnership
is an action-oriented,
collaborative group
of volunteers that
champions a vibrant
and authentic
downtown.

MISSION
We are proactive in
promoting, marketing
and providing services
that attract businesses
and visitors to the
District and manage
the District’s business
affairs in a transparent,
fiscally-responsible
manner.

Page 1053 of 1656 ends

Tom Carlson is the owner of Carlson Tax Consultants Inc. and a member of the AICPA and the Roseville Area Chamber of Commerce. As a board member with DRP , he is proud to serve downtown business and property owners and give back to the local business community.

Mike Esparza is president and CFO of All-Cal Insurance
Agency. He owns properties located at 501, 503 and 505
Vernon Street and joined the DRP board to further the future plans and expected growth of the District.

Jamie Hazen is the owner of Jamie Hazen Consulting and
serves as the Executive Director of the Roseville Police Activities League (RPAL). Jamie has been active in our community for decades and serves on the board for the Downtown Roseville Merchants, the Performing Arts of Roseville and the Placer Visitors Bureau.

David Herrick is SVP/Controller for Consolidated
Communications, one of the larger employers in Downtown Roseville. He enjoys supporting the interests of residents and businesses.

David Piches founded Piches Architecture at 115 Taylor
Street in Downtown Roseville. He has served on many boards, including the Roseville Area Chamber of Commerce, Roseville Merchant’s Association, Roseville Arts Center and Roseville Urban Forest Foundation. With DRP , Dave works to foster creative design solutions and encourage actions that will maintain existing improvements.

Lisa Peters is the CEO and president of Randy Peters Catering and Events Center, a certified woman-owned business. Lisa has been a staple in the business community for decades and brings unparalleled experience as a small business owner.

Mark Vespoli owns several Downtown Roseville properties, including 219, 400, 404 and 601 Vernon Street and 106 Judah Street. He brings to the board the perspective of a property owner and entrepreneur in Downtown Roseville.

Wayne Wiley is the economic development manager for the City of Roseville, where he helps develop and implement economic development initiatives to ensure business
enrichment within our community. Wayne has always had a passion for Downtown Roseville and enjoys working closely with the merchants, business owners and residents.

Ed Mojica is the owner of mas|mojica architecture studio, a local boutique architecture firm located in Downtown Roseville. The firm maintains a focus on retail, office, and hospitality projects in Roseville and the South Placer region. Raised in Roseville, he desires to facilitate authentic spaces and places such as our downtown area. Inspired by the great projects of the DRP to date, he hopes to continue the excellent work of making these spaces a reality in downtown Roseville.

Frank Van Sant is a native of New Mexico, Frank served in the US Navy for nearly 30 years, retiring as an officer, receiving numerous awards, even moving six times in eight years. He relocated to the Sacramento area in 2014 after retiring from Raytheon as a defense contractor. As a Mason since 2007, he is active in the fraternity’s Roseville chapter, diligently managing the organization’s building on Vernon Street and its tenants. As a busy volunteer, he also works on behalf of disabled veterans, emergency responders, and his local church.

MaryTess Mayall serves as the Executive Director for Blue Line Arts, a nonprofit arts organization at 405 Vernon Street in Downtown Roseville. Born and raised in Roseville, MaryTess is passionate about building a vibrant arts & culture scene in the downtown area. She currently serves on the boards of both the Downtown Roseville Partnership and the Downtown Roseville Merchants.
*Kat Maudru is DRP’s director of operations and is instrumental in promoting Downtown through community and public
relations.
2025 BOARD OF DIRECTORS
Pictured from left to right: David Piches, Mark Vespoli, Frank Van Sant, Jaime Hazen, David Herrick, Lisa Peters, MaryTess Mayhall, Mike Esparza Not pictured: Tom Carlson, Wayne Wiley, Ed Mojica

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ABOUT DOWNTOWN ROSEVILLE PARTNERSHIP
The Downtown Roseville Partnership (DRP) is a unique collective of retail and professional services, arts, restaurants and entertainment located in the Downtown Roseville district in Roseville, California.

Mission
Cultivate a prosperous and popular downtown to attract business and visitors.

Vision
Downtown is the thriving center of Roseville and a great place to visit and do business.

Values
• Stimulate Economic Prosperity with Fiscal Prudence
• Foster Community & Quality of Life
• Celebrate Roseville’s Unique History & Heritage
• Teamwork, Collaboration & Visionary Leadership
Daytime
Population:
3,527
Total Sales:
$149 MIllion
314 2192,385
13 Restaurants and
Drinking Places
Residents 311,123
Median Household Income $104,096
Housing Units 117,767
Average Residential Age 40.6
Residents 14,847
Median Household Income $79,890
Housing Units 6,187
Average Residential Age 39

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2025 ACCOMPLISHMENTS AT-A-GLANCE
Sponsorships
DRP proudly sponsored several successful community
wide events in 2025, including these signature
events put on by the Downtown Roseville Merchant
Association:
• Nine Downtown Tuesday Nights averaging 2,500
attendees per event
• Family Fun Night boasting
approximately 3,000 guests
Other DRP sponsored community events
included:
• Lineman Rodeo
• Roseville Area Chamber’s BASH 2025
• Blue Line Arts fundraisers: Lottery for the Arts &
Gallery Gala
• Placer SPCA’s “Woof, Wine and Dine”
• Placer Robotics “NorCal Summer Smash
Robotics”
• Roseville Venture Lab
• Roseville PAL’s Bacon and Brew Bash Fundraiser
Visitor Experience
The DRP Board of Directors continued to manage
several on-going District improvement projects
including:
• New Steet Banners
• Façade Grant Program
• Holiday Décor –holiday wreaths and lighting
• Mural Program
Clean and Safe
• Security – The DRP invests in an outside security
firm to provide additional security support in the
downtown footprint
• Bi-Annual sidewalk power washing
• Boy Scouts Alley Clean-up
New Businesses & Tenants
We are pleased to welcome these businesses to the
District:
• Pedal Car Pizza -200 Vernon St
• The Zivar Luxury Apartments, 219 Vernon St
• Le Tesh Wine Lounge

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Creating a vibrant sense of place and community is a high priority for the Downtown Roseville Partnership. Some items on the horizon for 2026 include:
• Execute strategic plan recommendations and
outcomes
• Expanding clean and safe initiatives
• Exploring improvement and beautification
opportunities including enhancing holiday décor and
atmosphere
• Continuing the façade grant program
• Increasing mural installations
• Evaluating new, signature events and activities
• Address localized homeless issues by working with
elected officials, law enforcement and professional
homeless assistance organizations
2026 OUTLOOK
New development projects
New development projects are planned for the following
locations:
• 200 Vernon Street – Mixed use
• 330 Vernon – Old Town Pizza restaurant and bar
Space Available to Lease

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Revenue
Tax Assessments $ 207,110
Sponsorship revenue $ 77,050
$ 284,160
Expenditures by Category
Maintenance and Beautification 53,693
Marketing 59,738
Security 32,900
Advocacy/Administrative 59,994
Contingency/Reserves 59,184
$ 265,509
Other $ 4,571
Net Income $ 23,222
2025 FINANCIALS
12%
Security 23%
Advocacy/
Administrative
20%
Maintenance/
Beautification
23%
Marketing
22%
Contingency/Reserves

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GET IN TOUCH
Downtown Roseville Partnership
P . O. Box 238
Roseville, CA 95678
CONNECT WITH US:
godowntownroseville.com
Sign-up for our newsletter

MEETINGS
Regular meetings are held on the fourth
Wednesday of every month at 3:00 pm
at Randy Peters Catering and Event
Center, 105 Vernon Street, Roseville.

The public is always invited to attend.

Downtown Roseville Partnership
P . O. Box 238
Roseville, CA 95678

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City Council
Communication
Meeting Date: 4/15/2026
Item #: VI.18
File #: 0203-07
Item ID: 2026-275

Title: Electronic Content Management System Upgrade – Contract Purchase Agreement Amendment
Contact: Melissa Patrick 916-774-5127 [email protected]

SUMMARY
Staff recommends approval of a contract purchase agreement amendment with Naviant Holdings LLC dba Naviant LLC to include professional services for the upgrade of the existing OnBase Solution. The contract amendment will increase the cost of the contract by $4,516, to a total of $490,783. Funding is included in the Information Technology Operations Fund FY2025-26 budget.

RECOMMENDATION
Staff recommends City Council adopt a resolution to approve Contract Purchase Agreement (3000941) Amendment #3 with Naviant Holdings LLC dba Naviant LLC, previously known as NEKO Industries, Inc.. to provide professional services for upgrading the existing OnBase Solution and authorize the City Manager to execute it on behalf of the City of Roseville.

BACKGROUND
The City implemented an electronic content management solution on a ten-year contract with Neko Industries, now Naviant Holdings LLC dba Naviant LLC under CPA 3000941. The version of the software providing this service is due for an upgrade to properly maintain functional use of the software tool.

FISCAL IMPACT
The contract amendment will increase the cost of the contract by $4,516 to a total of $490,783. Funding is included in the Information Technology Operations Fund FY2025-26 budget. The purpose of this modification is to include professional services for the upgrade of the existing OnBase Solution in accordance with the attached Naviant Holdings LLC dba Naviant LLC Statement of Work dated 10/20/25.

ENVIRONMENTAL REVIEW
The California Environmental Quality Act (CEQA) does not apply to activities that will not result in a direct or reasonably foreseeable indirect physical change in the environment or is otherwise not considered a project as defined by CEQA Statute §21065 and CEQA State Guidelines §15060(c)(3) and §15378.  This software purchases and project implementation cost meet the above criteria and is not subject to CEQA.

No additional environmental review is required.

CITY COUNCIL STRATEGIC PLAN/OVERARCHING GOALS

6. Deliver exceptional City services

Respectfully Submitted,
Melissa Patrick, Information Technology Program Manager

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Hong Sae, Chief Information Officer

ATTACHMENTS:

1. Resolution 26-085

2. Contract Purchase Agreement

3. NEKO Assignment and Assumption

REVIEWERS:

Melissa Patrick, Information Technology Department Created/Initiated - 3/25/2026 Jesse Ravera, Information Technology Department Approved - 3/25/2026 Hong Sae, Information Technology Department Approved - 3/25/2026 Kelly Aye, City Attorney Department Approved - 3/30/2026 Katrina Six, City Clerk Department Approved - 3/31/2026 Ryan DeVore, City Manager Department - Assistant City Manager Approved - 4/1/2026 Dennis Kauffman, City Manager Department - Assistant City Manager Approved - 4/2/2026 Michelle Sheidenberger, City Attorney Department Approved - 4/2/2026 Dominick Casey, City Manager Department - City Manager Approved - 4/6/2026 Katrina Six, City Clerk Department Final Approval - 4/6/2026

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RESOLUTION NO. 26-085

APPROVING AMENDMENT #3 TO CONTRACT PURCHASE AGREEMENT, BY AND

BETWEEN THE CITY OF ROSEVILLE AND NAVIANT HOLDINGS LLC DBA

NAVIANT LLC, AND AUTHORIZING THE CITY MANAGER TO EXECUTE IT

ON BEHALF OF THE CITY OF ROSEVILLE

WHEREAS, Amendment #3 to Contract Purchase Agreement (3000941) for professional services relating to the OnBase Solution (v22.1.6.1000) upgrade, by and between the City of Roseville and Naviant Holdings LLC dba Naviant LLC, previously known as NEKO Industries, Inc., has been reviewed by the City Council; and

NOW, THEREFORE, BE IT RESOLVED by the Council of the City of Roseville that said amendment is hereby approved and the City Manager is authorized to execute it on behalf of the City of Roseville.

PASSED AND ADOPTED by the Council of the City of Roseville this ___ day of ______________, 20 , by the following vote on roll call:

AYES COUNCILMEMBERS:

NOES COUNCILMEMBERS:

ABSENT COUNCILMEMBERS:

______________________________
MAYOR

ATTEST:

________________________
City Clerk

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Contract Purchase Agreement 3000941
Supplier Details:

Company Naviant Holdings LLC dba Naviant LLC
Contact Matt Hofhenke
Address 3017 Douglas Blvd Ste 300
Roseville, CA 95661
Submit your response to:

Company City of Roseville
Contact Erica Kaminski
Address Purchasing Division
311 Vernon St
Roseville, CA 95678
Phone (916) 746-1108
Fax (916) 746-1115
E-mail [email protected]
This Contract Purchase Agreement is sent for your review and acceptance. Notify the Buyer via email of any needed changes to the company name, address, and contact information. The Buyer will update the agreement prior to you signing the document.

Return signed copies of the agreement to the Buyer noted on the agreement.

Alterations or modifications to the
agreement are not allowed. Upon receipt of all necessary documents, the City will sign the agreement and return a fully executed copy to you. Receipt of the signed copy will be your notice to proceed with the work in accordance with the terms and conditions of the agreement. Work must not begin until the contract has been fully executed.

The following guidelines must be followed for the signature block on the agreement:

Sole proprietorship - By owner
Partnership - Any general partner
Corporation - Two options:
(1) A signature from the President and the corporate seal; OR (2) One signature from the Chairman of the Board, President, or any Vice President AND one signature from the Secretary, any Assistant Secretary, Chief Financial Officer, or any Treasurer or Assistant Treasurer of the corporation
*General Manager, Office Manager and/or Sales Manager are not corporate officer titles. The agreement will be rejected if not signed in accordance with these guidelines.

Insurance requirements:

The City's insurance requirements are referenced on Attachment A of the agreement. By signing the agreement, you are confirming that your company has the minimum insurance limits required. 1 Docusign Envelope ID: 8EDB05A6-C357-4646-8210-E6B9FBF64890

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Contract Purchase Agreement 3000941
Agreement 3000941
Agreement Date 19-OCT-2020
Change Order 10
Change Order Date 28-JAN-2026
Revision 7
Agreement Amount 490,783.00 USD
Invoice To City of Roseville
Accounts Payable
311 Vernon St
ROSEVILLE CA 95678
Supplier Naviant Holdings LLC dba Naviant LLC
3017 Douglas Blvd Ste 300
Roseville, CA 95661
Phone:

Fax:

Email:
(916) 774-5488
(916) 784-3796
[email protected]
Phone:

Fax:

Email:
(916) 774-7125
()
[email protected]
Description of
Labor,
equipment
and/or materials
Amendment #3
Contract Purchase Agreement 3000941, which was executed on 11/18/20, is hereby modified as follows:

The Total Cost of Service payable under this Agreement is modified from $486,267 to $490,783. The purpose of this modification is to include professional services for the upgrade of the existing OnBase Solution in accordance with the attached Naviant Holdings LLC dba Naviant LLC Statement of Work dated 10/20/25.

Please contact Melissa Patrick in the Information Technology Department at 916-774- 5127 or [email protected] for any questions regarding this agreement. *All other provisions of the Agreement shall remain unchanged and in full force and effect.

Customer # Supplier # Payment Terms Freight Terms FOB Shipping Method 14784 Net 30 Freight on Board at the destination Destination Best Method Start Date End Date Confirm To
18-Nov-2020 30-Jun-2030 Erica Kaminski Phone 1-916-746-1108 Attention: Total Cost not to exceed the agreement amount without prior approval of the Purchasing office. 2 Docusign Envelope ID: 8EDB05A6-C357-4646-8210-E6B9FBF64890

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Contract Purchase Agreement 3000941
Supplier
Signature:______________________________________________ Print Name:_____________________________________________ Title:__________________________________________________ Date: __________________________________________________ Supplier
Signature:______________________________________________ Print Name:_____________________________________________ Title:__________________________________________________ Date: __________________________________________________ City of Roseville, A Municipal Corporation
Signature:______________________________________________ Print Name: Dominick Casey
Title: City Manager
Date:__________________________________________________ 3 Docusign Envelope ID: 8EDB05A6-C357-4646-8210-E6B9FBF64890 Chief Financial Officer
Jason Bruner
3/30/2026

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Statement of Work
Upgrade
OnBase Upgrade
Prepared For
Sydney Finch – Business Systems Analyst
Danielle Feiger – Business Systems Analyst
Geeta Duggin – IT Program Manager
City of Roseville - CA
Prepared By
Matt Hofhenke - Sales Executive
Mike Sullivan – Senior Customer Support Engineer
Naviant, LLC

20 October 2025

Docusign Envelope ID: 8EDB05A6-C357-4646-8210-E6B9FBF64890

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City of Roseville - CA – OnBase Upgrade 20 October 2025 Naviant, LLC 2 SOW Version 06.24

PROJECT SCOPE
Project Objectives
Naviant, LLC (“Naviant”) will provide City of Rosevill e - CA (“Customer”) with the professional services outl ined in this Statement of Work (sometimes referred to as “SOW ” or “Agreement”).

Customer has requested the Naviant provide professional services assistance for the upgrade of the existing OnBase Solution (v22.1.6.1000) . Naviant provides the upgrade software at no additional charge as part of Customer’s up-to-date payment of Manufacturer Software M aintenance. Naviant Professional services will provide remote assistance to upgrade 2 environments. Customer has not requested a refresh of Test environment from Production environment as part of this upgrade pro ject’s tasks.

Services Included
 Upgrade of TEST
o Create/Verify ODBC Connections
o Install OnBase Version 24 (25) Configuration Client a nd database Utility o Execute upgrade of DB to Version 24 (25)
o Install OnBase Version 24 (25) Application Server
o Configuration for Authentication of App and Web Server o Install OnBase Version 24 (25) Web Server
o Install and Configure IdP for Version 24 (25)
o Install Clients on Server
o Run Basic Test (import, retrieve, view)
o Install OnBase Version 24 (25) of Unity Scheduler
o Install OnBase Version 24 (25) Diagnostics Service
o Testing Assistance
 Upgrade of PROD
o Create/Verify ODBC Connections
o Install OnBase Version 24 (25) Configuration Client a nd database Utility o Execute upgrade of DB to Version 24 (25)
o Install OnBase Version 24 (25) Application Server
o Install OnBase Version 24 (25) Web Server
o Install and Configure IdP for Version 24 (25)
o Install Clients on Server
o Run Basic Test (import, retrieve, view)
o Install OnBase Version 24 (25) of Unity Scheduler
o Install OnBase Version 24 (25) Diagnostics Service
 Project Management
Services Not Included
 Naviant will provide server-side upgrades and install s, and Customer will be responsible for all user/client/workstation upgrades, configuration changes , and/or installations as appropriate.  Upgrade tasks do not include installation on new serve rs, nor the database being moved to a new server.  Updates to custom/legacy HTML Forms, Scripts, Custom Web Services, Complex 3 rd party integrations and configuration not specifically identified in the u pgrade SOW.  Upgrade to Brainware Solution and any other solution no t outlined in the Services Included section.  Refresh of configuration or data to Test from Production is not included in this agreement.

Docusign Envelope ID: 8EDB05A6-C357-4646-8210-E6B9FBF64890

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City of Roseville - CA – OnBase Upgrade 20 October 2025 Naviant, LLC 3 SOW Version 06.24
Customer Responsibilities
The installation of this solution may require assistance from the Customer’s IT staff to obtain access to the servers and network devices the solution may reside on; and t hus, it is required that the Customer schedule their IT resource and customer personnel assigned to this proje ct to be available within 30 minutes of Naviant being scheduled for installation. If Naviant personnel need to wait for longer than 30 minutes for an IT resource to be available for assistance with the installation, the Customer will be charged in ¼ hour increments at the prevailing rate for the time lost. Customer will be responsible for additional equipment cabling, except as specifically set forth to be provided by Naviant. In the event Customer will be required to provide specific additional equipment prior to installation, it is the responsibility of Customer to provide the necessary versions of network OS, server software, database, hardware, browsers, and desktop OS to work with the proposed solutions prior to the scheduled Project milestone or task requiring additiona l equipment, or costs may be incurred by the Customer.

Customer will be responsible for the actual results with hardware operations (including among other aspects, network, server or scanner speeds; personnel requirements; and costs) and results may vary from those indicated due to overall network environment, volume estimates, personnel and other factors Change Orders
This SOW has been prepared in accordance with Navian t's understanding of Customer requirements and the “Project Scope” based on the information provided by C ustomer to Naviant at this time. Although Naviant makes reasonable attempts to provide accurate estimates, estimate s may change as further details of the solution are identified and the final Solution Design is developed. In the event that additional products and/or services beyond those outlined in this SOW are required, a “Change Order Authorization” will be generated outlining the details, as well as time and cost estimates, of the modifications to this SOW. A Change Order Authorization must be authorized, approved, and executed by Naviant and Cus tomer in order for the modifications to be incorporated into the SOW.

In order to ensure that assignments are carried out in a timely manner so as not to impact the project schedule, Customer is responsible for directing the work assigne d to its staff and 3 rd party service providers. In the event
that the SOW project schedule is delayed or needs to be extended due to a failure of Customer’s staff and/or 3rd party service providers to complete assigned work in a timely manner, Naviant shall be entitled to an extension of time and/or cost impact as set forth in a Change Orde r Authorization.

Docusign Envelope ID: 8EDB05A6-C357-4646-8210-E6B9FBF64890

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City of Roseville - CA – OnBase Upgrade 20 October 2025 Naviant, LLC 4 SOW Version 06.24

PROJECT PRICING

Professional Services
Description Hours Total
Professional Services 56 $12,045
SLA Upgrade Discount (35 hours) 35 -$7,529
Subtotal $4,516

1. Professional services are incurred on a Fixed Fee b asis and will use milestone billing. Related expens es (mileage, transportation, lodging, meals, etc.) will be bille d on a monthly basis at the actual cost incurred. Professional services will be invoiced based on the following milestones:
a. 50% will be invoiced upon receipt of Customer-executed SOW, and if applicable Customer-required Purchase Order. b. 50% will be invoiced upon the earlier of 30 days af ter project Go-Live (move to production) or complet ion of the project deliverables.

2. Please note, subtotals do not include applicable sales tax. If applicable, sales tax will be assessed during the course of the project and/or on the final invoice.

3. Customer agrees to abide by the provisions set fort h in the Software Support Level Agreement (SLA Prov isions). These provisions are available at naviant.com/customer-support.

Docusign Envelope ID: 8EDB05A6-C357-4646-8210-E6B9FBF64890

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City of Roseville - CA – OnBase Upgrade 20 October 2025 Naviant, LLC 5 SOW Version 06.24

SIGNATURE PAGE

CUSTOMER NAME
City of Roseville - CA

PROJECT CONTACT
Sydney Finch
BILLING ADDRESS (only required for New Customers)

SHIPPING ADDRESS

ATTENTION

SPECIAL INSTRUCTIONS

PURCHASE ORDER (PO) REQUIREMENT
Is a PO Required by Customer? ☒ Yes ☐ No Purchase Order # TBD

This Agreement is entered into pursuant to and incorp orates the foregoing, including Appendices, Exhibits a nd Schedules, if any, and the Master Terms & Conditions (“Terms”) dated 12/9/2021. This Agreement represents the final description and scope of the Agreement between the par ties. Any previous drafts of this Agreement or previo us documents used to evaluate this project are not part of th is Agreement. Naviant will not be obligated to accept any agreement which has not been signed and returned by Cu stomer to Naviant within thirty (30) days from the date o n this Agreement.

This Agreement has been prepared in accordance with N aviant's understanding of Customer requirements based o n the information provided by Customer to Naviant. Therefore, it is understood and agreed that any additional hardware, software, professional services, and maintenance requests above and beyond the original scope of this Agreement will be billed in addition to those listed in this Agreement .

If a PO is required, the PO number must be inserted ab ove upon Customer’s execution of this Agreement. Any t erms and conditions appearing in any PO shall have no eff ect unless agreed to in writing by both parties hereof.

Upon signed acceptance, please return the entire doc ument to “Attention: Naviant Sales Support” via ema il or fax at [email protected] or 608-848-0901. Acc eptance creates a binding contract.

CUSTOMER NAVIANT, LLC
NAME: NAME:

TITLE: TITLE:

SIGNATURE: SIGNATURE:

DATE: DATE:

Docusign Envelope ID: 8EDB05A6-C357-4646-8210-E6B9FBF64890

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ASSIGNMENT AND ASSUMPTION

AGREEMENT
T
his Assignment and Assumption Agreement ("Agreement") is made and entered into this __ day of December, 2021 by and between NEKO Industries, Inc. located at 3017 Douglas Blvd, Suite 300, Roseville, CA 95661 ("Assignor") and Naviant, Inc. (“Assignee”) located at 201 Prairie Heights Drive, Verona, WI 53593 ("Assignee").

RE
CITALS
A. The contract which is the subject matter of this Assignment and Assumption Agreement is referred to herein as the Contract Purchase Agreement 3000941 ("Contract") by and between Assignor and City of Roseville (" City"), wherein and among other things, Assignor agreed to provide certain services to City upon those terms and conditions as set forth in the aforesaid Contract.

B. Assignor and Assignee have agreed the Contract be assigned by Assignor to Assignee.

C. The Contract requires the prior written consent of the City to any assignment by Assignor of its rights and obligations under the Contract.

D. Assignor has in fact requested that the City provide its consent to the contemplated assignment and assumption, as provided herein.

E. The City is willing to provide its consent upon those terms and conditions set forth in this Agreement and conditioned upon the execution and delivery of this Agreement by Assignor and Assignee.

F. The Assignor and Assignee have agreed to execute and deliver this Agreement, and to undertake and perform their respective commitments set forth herein as an inducement to the City to provide its consent to this Assignment and Assumption Agreement.

REEMENT
N
OW, THEREFORE, in consideration of the mutual promises contained herein, and for other good and valuable consideration, the receipt and sufficiency of which is hereby acknowledged, Assignor and Assignee agree as follows, and the City does hereby agree to DocuSign Envelope ID: E3F34A41-5977-4379-8161-879CB8A5792F DocuSign Envelope ID: 4BDC549E-BF26-4646-8A38-F57CCC84FCED 9th

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consent to such Assignment and Assumption Agreement.
l. I
ncorporation of Recitals. The recitals set forth herein shall be considered part and parcel of this Agreement and are hereby incorporated into this Agreement.

2. Assignment and Assumption. Effective upon execution of this Agreement, Assignor does hereby irrevocably grant, convey, transfer and assign to Assignee, its successors and assigns, all of Assignor's rights, title, duties, obligations and interest, including any and all debts, obligations or liabilities, that Assignor may have or that hereafter may arise to the City under or pursuant to the Contract. Assignee agrees to and does hereby accept such transfer, conveyance and assignment and further agrees to unconditionally and irrevocably assume and undertake to perform and discharge when due all duties and obligations of Assignor under or pursuant to the Contract.

3. Jurisdiction and Forum. This Agreement shall be governed by and construed in accordance with the choice of law and venue provision outlined in the Contract.

4. Miscellaneous. This Agreement shall be binding upon and shall inure to the benefit of and be enforceable by the parties hereto, and their respective successors and assigns.

This Agreement constitutes the entire agreement and understanding by and between the parties with respect to the subject matter hereof, and shall not be varied, modified or supplemented by oral, extrinsic or parol evidence.
[R
EMAINDER OF PAGE INTENTIONALLY LEFT BLANK]
DocuSign Envelope ID: E3F34A41-5977-4379-8161-879CB8A5792F DocuSign Envelope ID: 4BDC549E-BF26-4646-8A38-F57CCC84FCED

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I
N WITNESS WHEREOF, the parties hereto have duly executed this Agreement as of the date first written above.

A
ssignor: Assignee:

NEKO INDUSTRIES NAVIANT, INC.

Print:_____________________ Print: ______________________ Its:______________________
Date:____________________
Its: ________________________
Date: ______________________
APPROVED AND AGREED TO BY:

CITY OF ROSEVILLE
P
rint: ____________________________
Its: _______________________________
Date: _______________________________
DocuSign Envelope ID: E3F34A41-5977-4379-8161-879CB8A5792F Purchasing and Warehouse Manager
President
12/9/2021
DocuSign Envelope ID: 4BDC549E-BF26-4646-8A38-F57CCC84FCED VP of Finance
12/9/2021
12/9/2021

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City Council
Communication
Meeting Date: 4/15/2026
Item #: VI.19
File #: 0323
Item ID: 2026-266

Title: Impound Fee for Out-of-Class Electric Bicycles
Contact: Courtney Scurria 916-746-1051 [email protected]

SUMMARY
Staff recommends adopting an electric bicycle impound fee in the amount of $252.50 pursuant to California Vehicle Code Section 22651.08 and to incorporate such fee into the City's most current master Schedule of User and Regulatory Fees. There is no fiscal impact associated with the proposed action.

RECOMMENDATION
Staff recommends that the City Council adopt a resolution establishing an electric bicycle impound fee in the amount of $252.50 and incorporating this fee into the City’s current master Schedule of User and Regulatory Fees.

BACKGROUND
Assembly Bill No. 875, adopted by the California legislature in late 2025, added Section 22651.08 to the California Vehicle Code.

Section 22651.08 specifically authorizes law enforcement to impound a vehicle that is not an electric bicycle ("e-bike") if it has fewer than four wheels, is traveling at speeds greater than 20 mph, and the person lacks proper registration or licensing to operate the vehicle. While law enforcement already had the authority to remove a vehicle operated without a valid driver's license, Section 22651.08 made it clear that law enforcement also has the authority to remove an out-of-class electric bicycle, which depending on its speed may be a motorized bicycle (which requires an m2 license to operate) or a motorcycle that does not meet federal motor vehicle safety standards.

Section 22651.08 also implements two important conditions that must be satisfied prior to an out-of-class e-bike being released to its owner. First, if the e-bike is impounded because the rider is operating the e- bike without a legally required helmet, the Police Department can require proof that the violator has completed a bicycle safety and training program as a condition to release. Second, the Police Department may require that all administrative costs incurred relating to the removal, seizure, and storage of the e-bike are paid. However, prior to imposing such fee, the governing body of the impounding agency is required to adopt a resolution imposing a charge equal to such administrative costs. The Roseville Police Department conducted a fee study and determined that its direct administrative cost associated with removal, seizure, and storage of an electric bicycle is in the amount of $252.50.

FISCAL IMPACT
There is no fiscal impact associated with the proposed action, as enforcement of the California Vehicle Code is an existing aspect of the Police Department's law enforcement activities. The recommended impound fee, however, will recover the applicable administrative costs relating to the removal, seizure, and storage of out-of-class electric bicycles.

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ENVIRONMENTAL REVIEW
The California Environmental Quality Act (CEQA) only applies to projects which have the potential to cause a significant effect on the environment. Where it can be seen with certainty that there is no possibility that the activity in question may have a significant effect on the environment, the activity is not subject to CEQA. (CEQA Guidelines §15061(b)(3)).

CITY COUNCIL STRATEGIC PLAN/OVERARCHING GOALS

1. Ensure a safe and healthy community

2. Remain fiscally responsible in a changing world

6. Deliver exceptional City services

Respectfully Submitted,
Courtney Scurria, Police Lieutenant

Troy Bergstrom, Police Chief

ATTACHMENTS:

1. Resolution 26-086

2. AB 875

REVIEWERS:

Travis Cochran, City Attorney Department Created/Initiated - 3/24/2026 Liz Luevano, Police Department Approved - 3/25/2026
Troy Bergstrom, Police Department Approved - 3/25/2026
Kelly Aye, City Attorney Department Approved - 3/27/2026 Katrina Six, City Clerk Department Approved - 3/31/2026 Ryan DeVore, City Manager Department - Assistant City Manager Approved - 4/1/2026 Dennis Kauffman, City Manager Department - Assistant City Manager Approved - 4/1/2026 Michelle Sheidenberger, City Attorney Department Approved - 4/2/2026 Dominick Casey, City Manager Department - City Manager Approved - 4/6/2026 Katrina Six, City Clerk Department Final Approval - 4/6/2026

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RESOLUTION NO. 26-086

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ROSEVILLE ADOPTING

IMPOUND FEE FOR OUT-OF-CLASS ELECTRIC BICYCLES AND INCORPORATING

THE FEE INTO THE SCHEDULE OF USER AND REGULATORY FEES

WHEREAS, Assembly Bill No. 875, adopted by the California legislature in late 2025, added Section 22651.08 to the California Vehicle Code; and

WHEREAS, Vehicle Code Section 22651.08 clarifies that law enforcement has the authority to impound an out-of-class electric bicycle, which depending on its speed may be a motorized bicycle or a motorcycle that does not meet federal motor vehicle safety standards; and

WHEREAS, Vehicle Code Section 22651.08 authorizes a local agency to adopt a fee equal to its direct administrative costs for removal, seizure, and storage of an out-of-class electric bicycle, which fee must be paid prior to release of the impounded electric bicycle; and

WHEREAS, staff recommends City Council adopt an out-of-class electric bicycle impound fee of $252.50.

NOW, THEREFORE, BE IT RESOLVED the City Council of the City of Roseville hereby finds, determines, and orders as follows:

1. An out-of-class electric bicycle impound fee of $252.50 is adopted.

2. The out-of-class electric bicycle impound fee of $252.50 is incorporated into the City’s most current master Schedule of User and Regulatory fees.

PASSED AND ADOPTED by the Council of the City of Roseville this ___ day of __________________________, 20__, by the following vote on roll call:

AYES COUNCILMEMBERS:

NOES COUNCILMEMBERS:

ABSENT COUNCILMEMBERS:

______________________________
MAYOR

ATTEST:

___________________________
City Clerk

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City Council
Communication
Meeting Date: 4/15/2026
Item #: VI.20
File #: 0102-03
Item ID: 2026-302

Title: Minutes of Prior Meetings
Contact: Christine Mesaros 916-774-5287 [email protected]

SUMMARY
Staff recommends approval of the minutes of the April 1, 2026, City Council Meeting.

RECOMMENDATION
Approve the minutes of the April 1, 2026, City Council Meeting.

BACKGROUND
Not applicable.

FISCAL IMPACT
There is no fiscal impact associated with this request.

ENVIRONMENTAL REVIEW
The California Environmental Quality Act (CEQA) does not apply to activities that will not result in a direct or reasonably foreseeable indirect physical change in the environment, or is otherwise not considered a project as defined by CEQA Statute §21065 and CEQA State Guidelines §15060(c)(3) and §15378. The City Council minutes are not subject to CEQA. No additional environmental review is required.

CITY COUNCIL STRATEGIC PLAN/OVERARCHING GOALS

6. Deliver exceptional City services

Respectfully Submitted,
Christine Mesaros, City Clerk Technician

Carmen Avalos, City Clerk

ATTACHMENTS:

1. April 1, 2026 City Council Meeting_Minutes_Preview

REVIEWERS:

Christine Mesaros, City Clerk Department Created -
Katrina Six, City Clerk Department

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Krista Bernasconi, Mayor
Karen Alvord, Vice Mayor
Bruce Houdesheldt, Councilmember
Tracy Mendonsa, Councilmember
Pauline Roccucci, Councilmember
Dominick Casey, City Manager
Michelle Sheidenberger, City Attorney
Carmen Avalos, City Clerk

MINUTES
City Council / Housing Authority Meeting
April 1, 2026
6:00 PM
Roseville Electric Building,
116 S. Grant Street, 1st Floor
I. CALL TO ORDER
Vice Mayor Alvord called the meeting to order at 6:01 P.M.

II. ROLL CALL

Present: Vice Mayor Alvord, Councilmember Houdesheldt, Councilmember Mendonsa, Councilmember Roccucci.

Absent: Mayor Bernasconi.

III. PLEDGE OF ALLEGIANCE
Lorin Meeks-Harris led the Pledge of Allegiance.

IV. MEETING PROCEDURES
City Clerk Carmen Avalos announced the procedures for addressing the City Council.

V. PRESENTATIONS

1. Proclamation - Fair Housing Month
Summary: Proclaim the month of April 2026 as Fair Housing Month and encourage all residents and community organizations to celebrate the value of harmonious, inclusive, and diverse communities of neighbors and to support the goal of equal housing opportunity for all people.

CONTACT: Arleta Wagenhals 916-774-5200 [email protected] The City Council made the presentation to Fair Housing Coordinator, Akilah Williams, who responded.

2. Resolution - Roseville Press Tribune's 120th Anniversary Summary: Recognize the Roseville Press Tribune on its 120th anniversary and be commended for its longstanding service to the community and its enduring role in documenting and shaping the history of Roseville.

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CONTACT: Arleta Wagenhals 916-774-5200 [email protected] The City Council made the presentation to Roseville Press Tribune Regional Publisher, John Love, who responded.

3. Proclamation - National Donate Life Month
Summary: Proclaim April 2026 as National Donate Life Month and encourage all residents to register their decision to be an organ, eye and tissue donor in the National Donate Life Registry at DonateLifeCalifornia.org or at your local California DMV.

CONTACT: Arleta Wagenhals 916-774-5200 [email protected] The City Council made the presentation to Senior External Affairs Coordinator Kelvin Cao, who responded.

Kelvin Cao introduced Lorin Meeks-Harris transplant recipient, who responded.

VI. PUBLIC COMMENTS
This is the first opportunity to make a public comment on non-agenda items.

No public comment received.

VII. CONSENT CALENDAR
Motion by Councilmember Houdesheldt, seconded by Councilmember Mendonsa, to approve the Consent Calendar as recommended. The motion passed.

Ayes: Vice Mayor Alvord, Councilmember Houdesheldt, Councilmember Mendonsa, Councilmember Roccucci.

4. On-Call Concrete Construction - Contract Purchase Agreement Amendment (PARKS,

RECREATION, AND LIBRARIES DEPARTMENT - PARK MAINTENANCE) Summary: Staff recommends approval of a contract purchase agreement amendment with TCW, Inc. for on-call concrete construction services, increasing the current contract spending authority by $600,000, and raising the new annual not-to-exceed amount to $950,000. Staff also requests that the two optional one-year renewals be increased to an amount of $600,000 per year, increasing the total contract not-to-exceed amount to $2,150,000. The funding for each year's annual renewals will be included in the Parks, Recreation & Libraries operating budget in the General Fund, Community Facilities District budgets, Lighting and Landscaping District operating budgets, and Capital Improvement project budgets.

CONTACT: Brian Castelluccio 916-746-1755 [email protected] The City Council will consider the recommendation to:

a. Adopt Resolution No. 26-073 approving amendment 1 to the contract purchase agreement,

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by and between the City of Roseville and TCW Concrete Inc, and authorizing the City Manager to execute it on behalf of the City of Roseville.

5. Financial Policies for Fiscal Year 2026-27 (FINANCE DEPARTMENT) Summary: Staff recommends approval of the updated Financial Policies for Fiscal Year 2026-27.

The purpose of the City's financial policies is to determine appropriate and responsible financial guidelines for staff to follow when developing the budget, making recommendations and fulfilling their role as fiscal stewards of public funds. As new policies are developed and approved by Council, they will be added to this document. Each year the policies will be reviewed by staff, updated where recommended and submitted to Council for approval.

Approval of the policies has no fiscal impact. However, implementation of the policies is expected to improve the fiscal position and financial health of the City. The updates this year are nonsubstantive edits to revise the investment policy based on new state laws and to improve readability of the financial policies. The Fiscal Year 2026-27 Proposed Budget is being developed based on these recommended financial policies.

CONTACT: Jeannine Thrash 916-774-5473 [email protected] The City Council will consider the recommendation to:

a. Adopt Resolution No. 26-063 adopting the City of Roseville financial policies, effective July 1, 2026.

6. 12kV Padmount Vacuum Fault Interrupter Switches (RFQ 10-3437) — Purchase Order (FINANCE DEPARTMENT - PURCHASING)
Summary: Staff recommends approval of a purchase order with Anixter, Inc. as both the lowest and the only responsive and responsible bidder for the purchase of 12kV padmount Vacuum Fault Interrupter switches for the Roseville Electric Department in response to Request for Quotations No. 10-3437. The estimated cost for FY2025-26 is $400,000. Adequate funding is included in the Electric Department’s FY2025-26 budget in the Electric Fund.

CONTACT: Sue Jessup 916-746-1107 [email protected] The City Council will consider the recommendation to:

a. Adopt Resolution No. 26-070 approving a purchase order for 12kv padmount Vacuum Fault Interrupter (VFI) switches.

7. Revised Other Post-Employment Benefits Trust Investment Policy Statement, Revised Pension Trust Investment Policy Statement, and Portfolio Performance Update (FINANCE

DEPARTMENT)
Summary: Staff recommends approval of a revised Other Post-Employment Benefits Trust Investment Policy Statement and a revised Pension Trust Investment Policy Statement, and acceptance of a summary of the FY2024-25 OPEB Trust Fund investment portfolio performance results through June 30, 2025. The revised Investment Policy Statements incorporates updated

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definitions and clarifying language, to align with the classifications of the CIty asset allocations in the investment manager's new performance measurement system.

CONTACT: Jeannine Thrash 916-774-5473 [email protected] The City Council will consider the recommendation to:

a. Adopt Resolution No. 26-076 approving the revised Other Post-Employment Benefits Trust investment policy statement; and

b. Adopt Resolution No. 26-077 approving the revised Pension Trust investment policy statement; and

c. Accept the summary of FY2024-25 OPEB Trust Fund investment portfolio performance results through June 30, 2025.

8. Security Guard Services – Contract Purchase Agreement Amendment (FINANCE DEPARTMENT -

PURCHASING)
Summary: Staff recommends approval of a contract purchase agreement amendment with American Guard Services, Inc., increasing the agreement total by $109,055, from $464,971 to $574,026, for additional security guard services at the Roseville Electric Yard and 316 Vernon Street. Funding for these additional services is included in the Public Works Department budget in the General Fund, the Electric Department’s Electric Construction and Maintenance budget in the Electric Fund, and the Pleasant Grove Wastewater Treatment Plant’s operating budget in the Wastewater Operations Fund.

CONTACT: Joanna Oukrop 916-746-1102 [email protected] The City Council will consider the recommendation to:

a. Adopt Resolution No. 26-075 approving amendment #1 to the contract purchase agreement, by and between the City of Roseville and American Guard Services, Inc., and authorizing the City Manager to execute it on behalf of the City of Roseville.

9. Sales Tax Revenue Consulting Services - Professional Services Agreement (FINANCE

DEPARTMENT)
Summary: Staff recommends approval of an agreement with Hinderliter, De Llamas & Associates, dba HdL Companies, to provide sales tax and transactions and use tax auditing, projection, recovery, and consultant services. There are adequate funds available in the FY2025- 26 Adopted Budget to fund this agreement. Staff will include the cost for future years in the Proposed FY2026-27 Budget and future fiscal year proposed budgets.

CONTACT: Jeannine Thrash 916-774-5473 [email protected] The City Council will consider the recommendation to:

a. Adopt Resolution No. 26-068 approving a professional services agreement, by and between

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the City of Roseville and Hinderliter, De Llamas & Associates dba Hdl Companies, and authorizing the City Manager to execute it on behalf of the City of Roseville.

b. Adopt Resolution No. 26-069 authorizing the examination of sales or transactions and use tax records.

10. Personal Protective Equipment, Firefighter Equipment and Self-Contained Breathing Apparatus Equipment and Supplies - Purchase Order (FIRE DEPARTMENT) Summary: Staff recommends approval of a purchase order with L.N. Curtis and Sons for Personal Protective Equipment, Firefighter Equipment, and Self-Contained Breathing Apparatus equipment and supplies based upon the Master Price Agreement for the remainder of the initial term of four years with an optional one-year renewal term as a qualified government member of National Purchasing Partners. The total estimated cost is $2 million for the remainder of the 48-month term of the contract, from February 27, 2026, to February 26, 2030, and $500,000 for the extension year from February 27, 2030, to February 26, 2031. The current year's funding is included in the Fire Department's FY2025-26 General Fund budget and will be recommended for approval in future year budgets.

CONTACT: Jenean Alden 916-774-5847 [email protected] The City Council will consider the recommendation to:

a. Adopt Resolution No. 26-071 approving a purchase order for Personal Protective Equipment, Firefighter Equipment and Self-Contained Breathing
Apparatus equipment and supplies.

11. Westbrook - WB-42 Parcel 2 - Notice of Completion (DEVELOPMENT SERVICES DEPARTMENT -

ENGINEERING DIVISION)
Summary: Staff recommends approval of the Notice of Completion for the Westbrook - WB-42 Parcel 2 Project as complete. The Engineering Division has made a final inspection of the project and has found the roadway infrastructure work complete in accordance with the improvement plans and City specifications. This action has no impact to the City's General Fund. Construction costs were paid by the developer.

CONTACT: Cody Allen 916-774-5417 [email protected] The City Council will consider the recommendation to:

a. Adopt Resolution No. 26-064 accepting the public work known as Westbrook - WB-42 Parcel 2 Project, approving the "Notice of Completion", and authorizing and directing the City Engineer to execute said notice on behalf of the City of Roseville, therefore, and accepting all dedications offered on the recorded map of the subdivision.

12. Amoruso Ranch Phase 1 - Subphase A1 Backbone Roads - Notice of Completion (DEVELOPMENT SERVICES DEPARTMENT - ENGINEERING DIVISION)

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Summary: Staff recommends approval of the Notice of Completion for the Amoruso Ranch Phase 1 - Subphase A1 Backbone Roads as complete. The Engineering Division has made final inspection of the project and has found the civil improvement work complete in accordance with the improvement plans and City specifications. This action has no impact on the City's General Fund. Construction costs were paid by the developer.

CONTACT: Troy Galvin 916-774-5441 [email protected] The City Council will consider the recommendation to:

a. Adopt Resolution No. 26-074 accepting the public work known as Amoruso Ranch Phase 1 – Subphase A1 Backbone Roads project, approving the "Notice of Completion", and authorizing and directing the City Engineer to execute said notice on behalf of the City of Roseville, therefore, and accepting a portion of the dedications offered on the recorded map of the subdivision.

13. Amoruso Ranch Phase 1 - Subphase A1 In-Tract - Notice of Completion (DEVELOPMENT

SERVICES DEPARTMENT - ENGINEERING DIVISION)
Summary: Staff recommends approval of the Notice of Completion for the Amoruso Ranch Phase 1 - Subphase A1 In-Tract as complete. The Engineering Division has made the final inspection of the project and has found the roadway infrastructure work complete in accordance with the improvement plans and City specifications. This action has no impact on the City's General Fund. Construction costs were paid by the developer.

CONTACT: Troy Galvin 916-774-5441 [email protected] The City Council will consider the recommendation to:

a. Adopt Resolution No. 26-065 accepting the public work known as Amoruso Ranch Phase 1 – Subphase A1 In-Tract Project, approving the "Notice of Completion", and authorizing and directing the City Engineer to execute said notice on behalf of the City of Roseville, therefore, and accepting a portion of the dedications offered on the recorded map of the subdivision.

14. Amoruso Ranch Phase 1 - Subphase A2 - Notice of Completion (DEVELOPMENT SERVICES

DEPARTMENT - ENGINEERING DIVISION)
Summary: Staff recommends approval of the Notice of Completion for the Amoruso Ranch Phase 1 - Subphase A2 as complete. The Engineering Division has made the final inspection of the project and has found the roadway infrastructure work complete in accordance with the improvement plans and City specifications. This action has no impact on the City's General Fund.

Construction costs were paid by the developer.

CONTACT: Troy Galvin 916-774-5441 [email protected] The City Council will consider the recommendation to:

a. Adopt Resolution No. 26-072 accepting the public work known as Amoruso Ranch Phase 1 - Subphase A2 project, approving the "Notice of Completion", and authorizing and directing the

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City Engineer to execute said notice on behalf of the City of Roseville, therefore, and accepting a portion of the dedications offered on the recorded map of the subdivision.

15. Organizational Efficiency and Effectiveness Assessment - Professional Services Agreement (ENVIRONMENTAL UTILITIES DEPARTMENT - STRATEGIC AFFAIRS DIVISION ) Summary: Staff recommends approval of a professional services agreement with Berry, Dunn, McNeil & Parker, LLC in the amount of $149,740 to provide services for an Operational Efficiency and Effectiveness Assessment. The goal of this study is to identify opportunities to strengthen staff development, modernize service delivery, improve workflows, and promote consistent customer service. Funding is included in the Environmental Utilities department budget in the Water Operations, Wastewater Operations and Waste Services Operations Funds.

CONTACT: Kristina McKee 916-774-5595 [email protected] The City Council will consider the recommendation to:

a. Adopt Resolution No. 26-066 approving a professional services agreement, by and between the City of Roseville and Berry, Dunn, McNeil & Parker, LLC, and authorizing the City Manager to execute it on behalf of the City of Roseville.

16. City of Roseville Title VI Program, Public Participation Plan and Language Assistance Plan (PUBLIC WORKS DEPARTMENT - TRANSPORTATION)
Summary: Staff recommends approval of the City of Roseville Title VI program, Public Participation Plan and the Language Assistance Plan. As a recipient of federal funds through the Federal Transit Administration (FTA), Roseville Transit is required to prepare a Title VI Program in accordance with the current FTA guidelines and Title VI of the Civil Rights Act of 1964.

Implementation of these plans are already being performed by staff in continued compliance with federal requirements.

CONTACT: Ed Scofield 916-774-5449 [email protected] The City Council will consider the recommendation to:

a. Adopt Resolution No. 26-079 approving the City of Roseville Title VI program, Public Participation Plan and the Limited English Proficiency
Language Plan.

17. Minutes of Prior Meetings (CITY CLERK DEPARTMENT)
Summary: Staff recommends approval of the minutes of the March 18, 2026, City Council Meeting.

CONTACT: Christine Mesaros 916-774-5287 [email protected] The City Council will consider the recommendation to:

a. Approve the minutes of the March 18, 2026, City Council Meeting.

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END OF CONSENT CALENDAR
VIII. PRESENTATIONS/REPORTS

18. Park Naming Policy Revision (PARKS, RECREATION, AND LIBRARIES DEPARTMENT - PARK

DEVELOPMENT)
Summary: Staff recommends approval of a revised Park Naming Policy. The Park Naming Policy revisions will have no fiscal impact on capital improvement budgets nor the General Fund.

CONTACT: Tara Gee 916-774-5253 [email protected]
The City Council will consider the recommendation to:

a. Adopt Resolution No. 26-067 approving revisions to the Park Naming Policy program for the City of Roseville.

Parks Recreation and Libraries Director Jill Geller made presentation to the City Council.

Park Planning and Development Manager Tara Gee continued the presentation.

Resident Ed Smith questioned whether the current applications would be included into new application process.

Motion by Councilmember Roccucci, seconded by Councilmember Mendonsa, to adopt Resolution No. 26-067 approving revisions to the Park Naming Policy program for the City of Roseville. The motion passed

Ayes: Vice Mayor Alvord, Councilmember Houdesheldt, Councilmember Mendonsa, Councilmember Roccucci.

19. Water Forum Agreement 2050 (ENVIRONMENTAL UTILITIES DEPARTMENT - WATER) Summary: Staff recommends approval of the City to participate in the Water Forum Agreement 2050 and authorize execution of the agreement; approve the City Purveyor Specific Agreement; and authorize execution of the Third Interagency Agreement for the Administration and Management of the Water Forum. Collectively, these actions formalize Roseville’s continued participation in the regional Water Forum framework through 2050, reaffirm the City’s commitments to water supply reliability and protection of the lower American River, and establish the governance and administrative structure for implementation. The associated costs are consistent with previously authorized Water Forum cost-sharing commitments and will continue to be funded through the Water Operations Fund as part of the annual Water Administration budget.

CONTACT: George Hanson 916-746-1764 [email protected] The City Council will consider the recommendation to:

a. Adopt Resolution No. 26-080 approving the Water Forum Agreement 2050, Memorandum of

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Understanding for Water Forum 2050, Purveyor Specific Agreement, and Third Interagency Agreement for the Administration and Management of the Water Forum.

Assistant Environmental Utilities Director Devin Whittington introduced Water Utility Manager George Hanson who made the presentation to the City Council.

No public comment received.

Motion by Councilmember Houdesheldt, seconded by Councilmember Roccucci, to adopt Resolution No. 26-080 approving the Water Forum Agreement 2050, Memorandum of Understanding for Water Forum 2050, Purveyor Specific Agreement, and Third Interagency Agreement for the Administration and Management of the Water Forum. The motion passed.

Ayes: Vice Mayor Alvord, Councilmember Houdesheldt, Councilmember Mendonsa, Councilmember Roccucci.

20. Long-Term Liabilities Update - Pension and Other Post-Employment Benefits (FINANCE

DEPARTMENT)
Summary: A memo from Finance Director Scott Pettingell and Assistant City Manager/Chief Financial Officer Dennis Kauffman recommending that the City Council receive a presentation on the City's long-term liabilities for pension and other post-employment benefits. There is no fiscal impact associated with this item. This item is for informational purposes only.

CONTACT: Jeannine Thrash 916-774-5473 [email protected] The City Council will consider the recommendation to:

a. This item is for informational purposes only and requires no City Council action.

Assistant City Manager/Chief Financial Officer Dennis Kauffman introduced Finance Director Scott Pettingell, who made the presentation to the City Council.

No public comment received.

Item for informational purposes only; No action required.

IX. PUBLIC HEARINGS
NOTICE TO THE PUBLIC: Public Hearing Process
City Council, when considering the matter, will take the following actions:

1. Open the Public Hearing

2. Presentation by staff

3. Presentation by applicant or appellant

4. Accept public testimony

5. Appellant or applicant rebuttal period

6. Close the Public Hearing

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7. City Council comments and questions

8. City Council action
Any challenges in court about public hearing matters noticed on this agenda may be limited to only those issues, that were raised orally at the public hearing or in written form received by the City on or before the hearing.

Public Hearings listed for continuance will be continued and posting of this agenda will serve as notice of continuation.

21. HOUSING AUTHORITY - Fiscal Year 2026-27 Annual Plan (ECONOMIC DEVELOPMENT

DEPARTMENT - HOUSING)
Summary: Staff recommends approval of the Roseville Housing Authority’s FY2026-27 Annual Plan. This item does not create any additional cost to the City’s General Fund.

CONTACT: Suzi Cook-Turner, Trisha Isom 916-774-5414, 916-746-1239 smcook- [email protected], [email protected]
The City Council will consider the recommendation to:

a. Adopt Resolution No. 26-3 approving the FY2026-27 annual plan.

Vice Mayor Alvord opened the public hearing at 7:30 P.M.

Housing Manager Trisha Isom introduced Housing Supervisor Suzi Cook-Turner who made the presentation to the City Council.

No public comment received.

Vice Mayor Alvord closed the public hearing at 7:42 P.M.

Motion by Councilmember Mendonsa, seconded by Councilmember Houdesheldt, to adopt Resolution No. 26-3 approving the FY2026-27 annual plan. The motion passed.

Ayes: Vice Mayor Alvord, Councilmember Houdesheldt, Councilmember Mendonsa, Councilmember Roccucci.

22. Intent to Vacate – Portion of Campo Street Right of Way (DEVELOPMENT SERVICES -

PLANNING)
Summary: Staff recommends approval of a resolution to set the public hearing date for the right of way abandonment, as described below, for the May 6, 2026 City Council meeting. Setting the public hearing date will not result in a fiscal impact.

CONTACT: Sean Morales 916-774-5282 [email protected] The City Council will consider the recommendation to:

a. Adopt Resolution No. 26-078 declaring the intention to abandon public right of way and

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reserving certain easements, and doing all other things necessary to facilitate the purposes and intent thereof, located at 1 Tiger Way, City of Roseville, and setting a time and place for hearing all persons interested in the vacation.

Vice Mayor Alvord opened the public hearing at 7:43 P.M.

Senior Planner Derek Ogden introduced Associate Planner Sean Morales who made the presentation to the City Council.

No public comment received.

Vice Mayor Alvord closed the public hearing at 7:46 P.M.

Motion by Councilmember Houdesheldt, seconded by Councilmember Roccucci, to adopt Resolution No. 26-078 declaring the intention to abandon public right of way and reserving certain easements, and doing all other things necessary to facilitate the purposes and intent thereof, located at 1 Tiger Way, City of Roseville, and setting a time and place for hearing all persons interested in the vacation. The motion passed.

Ayes: Vice Mayor Alvord, Councilmember Houdesheldt, Councilmember Mendonsa, Councilmember Roccucci.

X. PUBLIC COMMENTS
This is the second opportunity to make a public comment on non-agenda items.

No public comment received.

XI. STAFF/COUNCIL REPORTS
City Manager Dominick Casey provided the City Council with the new date of June 3, 2026 for the council chambers renovation completion.

Councilmember Mendonsa acknowledged Parks & Recreation staff for their work on Rocky Ridge Drive.

Councilmember Mendonsa reported on Eagle Scout ceremony.

Northern California Power Agency Meeting - Councilmember Roccucci reported on attendance.

Regional Water Authority, Museum of Science and Curiosity Program - Councilmember Roccucci reported on attendance.

Councilmember Roccucci reported on the John Byouk Park dedication.

Sacramento Area Council of Governments Board of Directors Meeting - Councilmember Houdesheldt reported on attendance.

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Placer County Transportation Planning Agency Meeting - Councilmember Houdesheldt reported on attendance.

Councilmember Houdesheldt reported on upcoming community events.

Sun City Board of Directors Leadership Program - Vice Mayor Alvord reported on attendance.

Vice Mayor Alvord reported on upcoming community events.

XII. ADJOURNMENT
Vice Mayor Alvord adjourned the meeting at 7:57 P.M.

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City Council
Communication
Meeting Date: 4/15/2026
Item #: VII.21
File #: 0600-01
Item ID: 2026-277

Title: International Brotherhood of Electrical Workers, Local 1245 (IBEW) Successor Memorandum of Understanding and Salary Schedule Update
Contact: Stacey Peterson 916-774-5374 [email protected]

SUMMARY
Staff recommends the City Council approve a successor Memorandum of Understanding (MOU) with the International Brotherhood of Electrical Workers, Local 1245 (IBEW) for a term beginning April 18, 2026, to April 30, 2030. The cost to the Fiscal Year (FY) 2025-2026 budget will be $577,000, which has no impact on the General Fund. These costs will be covered by existing appropriations in the Environmental Utilities and Electric funds. The overall ongoing projected costs of salary and benefit increases over the MOU four- year term is $13.2 million. The total contract cost accounts for labor market adjustments and benefit costs in year 1 and compounded through the term of the MOU. The costing does not account for labor market adjustments in years 2, 3, and 4 that will be presented to the City Council each respective year to remain competitive in the utility labor market.

RECOMMENDATION
It is recommended that the City Council:

1. Adopt a resolution approving the attached International Brotherhood of Electrical Workers, Local 1245 (IBEW) Memorandum of Understanding; and

2. Adopt an ordinance to approve the attached IBEW Salary Schedule A and Salary Schedule B (Appendix A) reflecting labor market adjustments.

BACKGROUND
The current Memorandum of Understanding (MOU) for IBEW, Local 1245, represented employees expires on April 30, 2026. During negotiations in the prior and recent cycles with the City of Roseville employee bargaining units, the City’s goal has been to ensure it is competitive in the marketplace on recruitment and retention among comparable agencies while remaining fiscally responsible.

As a service organization, labor is the City’s biggest expense, and the City has taken steps to control costs in this area. In the past twelve years, the City has implemented policies to slow payroll growth, reduce retirement benefits, set total compensation (salaries and benefit packages) at the 55th percentile in the labor market (except for most Electric Department positions), and control pension costs by transferring the responsibility to employees to fund 100 percent of the employees’ share of pension costs. During the time the City was implementing these cost-control measures, services were expanded to meet the needs of our growing population.

Maintaining the quality of services along with the integrity of the City’s more than $4 billion worth of infrastructure requires balancing our ability to attract and retain a high-performing workforce while living within our means. To this end, the City has strived during this and the last two rounds of bargaining to recognize the exceptional efforts of City staff by providing outstanding service to the community which has been substantiated by community surveys. The City will continue the salary philosophy from four years ago to align to the 75th percentile for Electric positions and aligning to

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the 55th percentile of the market for Environmental Utilities and Public Works positions to recruit and retain highly engaged employees to continue exceptional service to the community. The City also continues the tiered benefits structure it adopted several years ago to provide a different City contribution at the Employee Only, Employee Plus One, and Employee Plus Family benefit levels to be used by active employees to remain competitive and cost effective in the market.

Ultimately, the City’s compensation philosophy seeks to maintain internal equity among employee groups’ medical benefits for current employees and to compare its total compensation with jurisdictions that are similar in size, services, and geographical location to remain competitive and retain our talented City employees who have produced high service levels affirmed by the community.

RECOMMENDATION
After numerous bargaining sessions since January 26, 2026, a Tentative Agreement was reached on March 31, 2026, and IBEW membership ratified the Tentative Agreement on April 8, 2026. The significant provisions of the agreement are as follows:

Term

The term covers 4 years from April 18, 2026, to April 30, 2030.

Wages and Benefits

1. Labor Market Adjustments

A total compensation study was conducted in January 2026 to determine the job classification benchmarks in the bargaining group behind the labor market. The City will provide a salary increase for each classification in the Electric Department by the percentage below the 75th percentile of the total compensation market. The City will provide a salary increase for each classification in the Environmental Utilities and Public Works Departments by the percentage below the 55th percentile of the total compensation market. Total Compensation studies in years 2, 3, and 4 of the MOU will be conducted using the same salary philosophy and methodology as used in 2026. Staff will present updated salary schedules to Council in April for approval prior to implementation in May 2027, May 2028, and May 2029.

Year 1 LMAs - Effective April 18, 2026, include the following wage increases:

Class Title
Salary
Schedule B
% Change
Salary
Schedule A
% Change
Electric Apprentice Line Technician 7.16% 7.16%
Electric Apprentice Metering System Technician 4.62% 4.62% Electric Apprentice Substation Technician 7.22% 7.22%
Electric Drafting Technician I 5.72% 5.72%
Electric Drafting Technician II 5.72% 5.72%
Electric Engineering Technician I 5.81% 5.81%
Electric Engineering Technician II 5.81% 5.81%
Electric Line General Foreperson 7.16% 7.16%
Electric Line Technician 7.16% 7.16%

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Electric Line Troubleshooter 7.16% 7.16%
Electric Materials Technician I 7.16% 7.16%
Electric Materials Technician II 7.16% 7.16%
Electric Metering System Technician 4.62% 4.62%
Electric Operations Safety Technician 7.16% 7.16%
Electric Pre-Apprentice 7.16% 7.16%
Electric Preventive Data System Technician 7.16% 7.16%
Electric Substation Technician 7.22% 7.22%
Electric System Dispatcher 7.16% 7.16%
Electric Technology System Technician 9.57% 9.57%
Electric Utility Inspection Technician 7.16% 7.16%
Electronics Technician I 8.15% 8.15%
Electronics Technician II 8.15% 8.15%
Electronics Technician III 8.15% 8.15%
Environmental Utilities Instrument and Control Technician I 8.15% 8.15% Environmental Utilities Instrument and Control Technician II 8.15% 8.15%
Generation Maintenance Scheduler-Coordinator 9.57% 9.57% Instrument and Control Technician 9.57% 9.57%
Materials Technician 5.92% 5.92%
Plant and Equipment Maintenance Worker I 5.92% 5.92%
Plant and Equipment Maintenance Worker II 5.92% 5.92%
Plant and Equipment Mechanic I 5.92% 5.92%
Plant and Equipment Mechanic II 5.92% 5.92%
Power Engineer I 7.26% 7.26%
Power Engineer II 7.26% 7.26%
Power Generation Safety Technician 9.57% 9.57%
Power Plant Engineer I 7.26% 7.26%
Power Plant Engineer II 7.26% 7.26%
Power Plant Mechanic 9.57% 9.57%
Power Plant Operator Technician I 9.57% 9.57%
Power Plant Operator Technician II 9.57% 9.57%
Predictive Maintenance Technician I 8.15% 8.15%
Predictive Maintenance Technician II 8.15% 8.15%
Preventative Maintenance Coordinator 5.92% 5.92%
Preventative Maintenance Technician I 8.15% 8.15%
Preventative Maintenance Technician II 8.15% 8.15%
SCADA System Technician 8.15% 8.15%
Senior Electric Line Technician 7.16% 7.16%
Senior Electric Line Troubleshooter 7.16% 7.16%

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Senior Electric Materials Technician 7.16% 7.16%
Senior Electric Metering Systems Technician 4.62% 4.62% Senior Electric Substation Technician 7.22% 7.22%
Senior Electric System Dispatcher 7.16% 7.16%
Senior Electronic Technician 8.15% 8.15%
Senior Environmental Utilities Instrument and Control
Technician 8.15% 8.15%
Senior Plant and Equipment Mechanic 5.92% 5.92%
Senior Power Plant Operator Technician 9.57% 9.57%
Senior Preventative Maintenance Technician 8.15% 8.15%
Senior SCADA System Technician 8.15% 8.15%
Senior Wastewater Utility Maintenance Worker 6.97% 6.97% Senior Water Distribution Worker 6.97% 6.97%
Traffic Signal Maintenance Worker I 6.97% 6.97%
Traffic Signal Maintenance Worker II 6.97% 6.97%
Wastewater Utility Maintenance Worker I 6.97% 6.97%
Wastewater Utility Maintenance Worker II 6.97% 6.97%
Water Conservation Specialist 6.97% 6.97%
Water Conservation Worker I 6.97% 6.97%
Water Conservation Worker II 6.97% 6.97%
Water Distribution Worker I 6.97% 6.97%
Water Distribution Worker II 6.97% 6.97%

2. Health and Welfare Benefits – Tiered Flex Credit for Active Employees

To address significantly increasing medical premium costs, the Flex Credit benefit, when added to the Cafeteria Plan benefit amount of $1,347 per month, will automatically be adjusted to cover up to eighty percent (80%) of the premium cost for Kaiser family premium, eighty-five percent (85%) of the Kaiser premium cost at the employee plus one dependent level, and one hundred percent (100%) of the cost for the employee only level. $180 per month is also added to the Flex Credit for dental and vision benefits.

3. Boot Allowance

Due to the increasing cost of steel toed and electrical hazard rated safety boots, the City increased the boot allowance from $250 to $325. For employees who need climbing boots, the allowance was increased from $400 to $550. There was a 3% increase added to the benefit for each year of the MOU to account for inflation in cost.

4. Certifications

To address the loss of skills and knowledge due to retirements, the cost of turnover, and recruitment challenges, the City negotiated for four (4) additional job classifications to be eligible for up to 3% in additional certification pay opportunities to incentivize employees to take the required training and acquire higher skillsets through important certifications that will ensure effective and efficient operation of City utilities.

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5. Overtime
To remain competitive with other electric utilities that have moved to paying all double overtime, the City has expanded the application of double overtime to between 5:00 p.m. and 6 a.m., where this falls during unscheduled time and is not a shift continuation. To reduce future liabilities, IBEW agreed to reduce the cap for CTO from 160 hours to 145 hours.

6. Meal Allowance

Increased the meal allowance from $20 to $30 per meal during overtime shifts.

7. Equity Adjustment - Water Distribution Worker and Water Conservation Worker

For internal equity with the Wastewater Utility Maintenance Worker, and retention, the current regular employees in the job classes of Water Distribution Worker I/II and Water Conservation Worker I/II at salary step A, B, and C, shall be adjusted to salary step D in their respective salary range (i.e., seven employees).

8. Military Leave

In the event that an employee who is an active military reservist is involuntarily called into active duty for more than 30 days, the City will provide the difference between their military pay and City base compensation and applicable health benefits for up to six months, in an amount not to exceed $20,000 per employee. This benefit will also support the recruitment of individuals who possess the skills and team-oriented mindset that would benefit the utility operations.

FISCAL IMPACT
The current total annual salary and benefit cost to the City for the 218 full-time positions in the IBEW bargaining group is $33,819,098, of which zero is funded by the General Fund (GF). The additional ongoing incremental cost for each calendar year of the 4-year term of the successor MOU is as follows:

Incremental
Calendar
Year 1
(prorated)
(LMA)
Incremental
Calendar
Year 2
(LMA)
Incremental
Calendar Year
3 (LMA)
Incremental
Calendar
Year 4
(LMA)
Wages:

Labor Market Adjustment
(LMA)
$2,310,000 TBD TBD TBD
Certifications $30,900
Other costs:

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This incremental pension cost results only from the negotiated wage increase and does not include the cost of anticipated PERS rate changes. The terms and conditions of the pension benefit plan remain unchanged.
**The value of 1% of total compensation is $338,191
The incremental cost of the negotiated agreement for Year 1 is projected to be up to $3 million (8.87% of total compensation); however, the full projected increase will not be realized until employees obtain the required certifications in order to earn the added certification pay. Overall, the projected known compounded salary and benefit costs specified above for the four-year term is $13.2 million and the ongoing known cost at the end of the four-year term will be $37.1 million. To maintain salaries at the 75th percentile for Electric Department positions and 55th percentile of the market for Environmental Utilities and Public Works Department positions consistent with the City’s salary philosophy, the current unknown cost of these labor market adjustments will be presented to Council with the updated salary schedules prior to implementation in years 2, 3, and 4.

The approximate cost of the successor IBEW salary and benefit adjustments for FY 2025-26 is $577,000 for the five pay periods remaining. The cost to the current fiscal year will be covered by appropriations included in the FY 2025-26 budget in the Environmental Utilities and Electric funds.

The ongoing costs will be incorporated into the proposed FY 2026-27 budget.

Health $107,750 $214,788 $189,730 $199,216
Boots Allowance $16,350 $2,555 $2,631 $2,711
Overtime $185,000
Meal Allowance $28,400
Equity Adjustment $38,000
Pension* $243,000
Taxes (Medicare, SUI) $37,000
Total Incremental Cost $3,000,250 $217,343 $192,361 $201,927

ENVIRONMENTAL REVIEW
The California Environmental Quality Act (CEQA) does not apply to activities that will not result in a direct or reasonably foreseeable indirect physical change in the environment, or is otherwise not considered a project as defined by CEQA Statute §21065 and CEQA State Guidelines §15060(c)(3) and §15378. Adoption of a Memorandum of Understanding and Salary Schedules meet the above criteria, and therefore are not subject to CEQA. No additional environmental review is required.

CITY COUNCIL STRATEGIC PLAN/OVERARCHING GOALS

1. Ensure a safe and healthy community

6. Deliver exceptional City services

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Respectfully Submitted,
Stacey Peterson, Human Resources Director

ATTACHMENTS:

1. Resolution 26-098

2. Memorandum of Understanding

3. Redline Memorandum of Understanding

4. Ordinance 7065

5. 2026.04.18 IBEW Salary Schedule-A

6. 2026.04.18 IBEW Salary Schedule-B

REVIEWERS:

Katrina Six, City Clerk Department Created/Initiated - 4/7/2026 Stacey Peterson, Human Resources Department Approved - 4/7/2026 Kelly Aye, City Attorney Department Approved - 4/8/2026 Katrina Six, City Clerk Department Approved - 4/9/2026
Ryan DeVore, City Clerk Department Approved - 4/9/2026
Dennis Kauffman, City Manager Department - Assistant City Manager Approved - 4/9/2026 Michelle Sheidenberger, City Attorney Department Approved - 4/9/2026 Dominick Casey, City Manager Department - City Manager Approved - 4/9/2026 Katrina Six, City Clerk Department Final Approval - 4/9/2026

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RESOLUTION NO. 26-098

APPROVING A SUCCESSOR MASTER MEMORANDUM OF UNDERSTANDING FOR

EMPLOYEES REPRESENTED BY THE INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS, LOCAL 1245, AND AUTHORIZING THE CITY MANAGER TO

EXECUTE IT ON BEHALF OF THE CITY OF ROSEVILLE

WHEREAS, a successor Master Memorandum of Understanding for Employees represented by the International Brotherhood of Electrical Workers, Local 1245 and the City of Roseville, for a term beginning April 18, 2026 and expiring April 30, 2030, has been reviewed by the City Council;

NOW, THEREFORE, BE IT RESOLVED by the Council of the City of Roseville that said successor Master Memorandum of Understanding for Employees represented by the International Brotherhood of Electrical Workers, Local 1245 (“MOU”) is approved and that the City Manager is authorized to execute it on behalf of the City of Roseville, and administer, interpret, and apply its terms, intent, and spirit, over the term of the MOU, including the authorization to enter into side letter agreements and execute any other documents as determined necessary by the City Manager to effectuate the purposes hereof.

PASSED AND ADOPTED by the City Council of the City of Roseville this _______ day of __________________, 2026, by the following vote on roll call:

AYES COUNCIL MEMBER:

NOES COUNCIL MEMBER:

ABSENT COUNCIL MEMBER:

___________________________
Mayor

ATTEST:

________________________
City Clerk

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Master Memorandum of Understanding

International Brotherhood of Electrical Workers, Local 1245

Term of Agreement:

April 18, 2026 – April 30, 2030

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Table of Contents
CHAPTER 1. ADMINISTRATIVE................................................................................... 4 ARTICLE I. PARTIES TO UNDERSTANDING ............................................................................... 4 ARTICLE II. RECOGNITION ........................................................................................................... 4 ARTICLE III. STATE LAW COMPLIANCE...................................................................................... 4 ARTICLE IV. CITY COUNCIL APPROVAL ..................................................................................... 4 ARTICLE V. CONTINUATION OF BENEFITS ............................................................................... 4 ARTICLE VI. SEVERABILITY OF AGREEMENT ........................................................................... 4 ARTICLE VII. TERM OF UNDERSTANDING ................................................................................. 4 CHAPTER 2. COMPENSATION ..................................................................................... 6 ARTICLE I. SALARIES ................................................................................................................... 6 ARTICLE II. OVERTIME ................................................................................................................ 12 ARTICLE III. CALL BACK ............................................................................................................. 13 ARTICLE IV. LONGEVITY ............................................................................................................ 13 ARTICLE V. PROMOTION ........................................................................................................... 14 ARTICLE VI. STANDBY ................................................................................................................ 14 ARTICLE VII. WORKING OUT OF CLASS (Refer to Personnel Rules Section 3.07.080) .......... 15 ARTICLE VIII. PAYROLL ERRORS .............................................................................................. 16 CHAPTER 3. LEAVES ................................................................................................. 17 ARTICLE I. VACATION LEAVE .................................................................................................... 17 ARTICLE II. HOLIDAYS ................................................................................................................ 18 ARTICLE III. SICK LEAVE ............................................................................................................ 19 ARTICLE IV. CATASTROPHIC LEAVE ........................................................................................ 19 ARTICLE V. DISABILITY LEAVE ................................................................................................. 19 ARTICLE VI. MILITARY LEAVE .................................................................................................... 20 ARTICLE VII. JURY DUTY LEAVE ................................................................................................ 21 ARTICLE VIII. COMPENSATORY TIME ...................................................................................... 21 ARTICLE IX. PERSONAL LEAVE TIME ........................................................................................ 22 CHAPTER 4. INSURANCE BENEFITS ....................................................................... 23 ARTICLE I. MEDICAL AND DENTAL BENEFITS ........................................................................ 23 ARTICLE II. RETIREE HEALTH BENEFITS ................................................................................ 24 ARTICLE III. LONG TERM DISABILITY ....................................................................................... 26 ARTICLE IV. LIFE INSURANCE ................................................................................................... 26 ARTICLE V. EMPLOYEE ASSISTANCE PROGRAM .................................................................. 27 CHAPTER 5. RETIREMENT. ....................................................................................... 28 ARTICLE I. PUBLIC EMPLOYEES' RETIREMENT SYSTEM ..................................................... 28 ARTICLE II. DEFERRED COMPENSATION ................................................................................ 29 CHAPTER 6. HOURS, SCHEDULES, MEALS ........................................................... 30 ARTICLE I. GENERAL HOURS OF WORK ................................................................................. 30 ARTICLE II. INCLEMENT WEATHER SCHEDULE ..................................................................... 30 ARTICLE III. REST PERIODS ...................................................................................................... 31 ARTICLE IV. MODIFIED/ALTERNATIVE DUTY .......................................................................... 32 ARTICLE V. MEALS ..................................................................................................................... 32 CHAPTER 7. MISCELLANEOUS ISSUES .................................................................. 33

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Roseville City CouncilApril 15, 2026

Roseville City Council
April 15, 2026