Agenda packet, regular meeting — Santa Paula City Council, September 3, 2025 (part 1 of 2)

City of Santa Paula
City Council
MAYOR PEDRO A. CHAVEZ

VICE MAYOR CARLOS JUAREZ

COUNCILMEMBER JENNY CROSSWHITE

COUNCILMEMBER LESLIE CORNEJO

COUNCILMEMBER GABRIELA ORNELAS

CITY COUNCIL REGULAR MEETING OF THE

SANTA PAULA CITY COUNCIL
WEDNESDAY, SEPTEMBER 3, 2025
6:30 PM - City Council Regular Meeting

SANTA PAULA CITY HALL
970 VENTURA STREET
SANTA PAULA, CA 93060

JULIE LATSHAW, CITY CLERK

DAN SINGER, CITY MANAGER

MONICA CASTILLO, CITY ATTORNEY
City of Santa Paula - City Council - City Council Regular Meeting 1

CITY COUNCIL REGULAR MEETING
You are invited to participate in all Regular City Council meetings. Agendas are posted in the front of Santa Paula City Hall, 970 Ventura Street, Santa Paula, 72 hours in advance of the scheduled meetings. The City Council's regular meetings start at 6:30 p.m. the first and third Wednesday of each month in the City Hall Council Chambers located at 970 Ventura Street in Santa Paula. Special and Closed Sessions vary by date and time.

HOW TO PARTICIPATE IN PERSON DURING THE MEETING: If you wish to speak at a City Council meeting, please fill out a Public Comment Form noting your name and address and submit the form to the City Clerk. Include the Agenda item number, when appropriate. Public comments are limited to 3 minutes.

1. Items Not on the Agenda: If you wish to discuss an item which is not scheduled on the Agenda, you may address the City Council during Public Comment. Please realize that due to the limitations placed on the City Council by provisions of the California Government Code, the City Council ordinarily cannot take action on any item that is not on the agenda. Because of these restrictions, expect that matters that you identify during public comment may be referred to staff or considered on a future agenda.

2. Agenda Items: Items being considered by the City Council may appear on the Consent Calendar, as an Action Item, or as a Public Hearing. Public comments on each type of item are handled differently, as explained below:
a. For items appearing on the Consent Calendar, please submit a Public Comment Form before the Council takes action on the Consent Calendar. Items that receive a Public Comment Form may be pulled from the Consent Calendar by the Mayor and discussed separately by the City Council.
b. For items appearing as an Action Item, the Mayor will announce the Agenda item and request the staff report, the staff member responsible will give a brief summary of the report; the City Council will have an opportunity to ask questions of staff; members of the public will be given an opportunity to comment on the item and ask additional questions (all members of the public should speak directly into the microphone at the speaker’s platform); and the City Council will discuss the item and then take appropriate action.
c. For items on which a Public Hearing is scheduled, the Mayor will open the public hearing and receive the staff report; members of the public will be given an opportunity to comment on the item and ask additional questions (all members of the public should speak directly into the microphone at the speaker’s platform); the City Council will discuss the item; and the Mayor will close the public hearing after City Council action.

HOW TO PARTICIPATE BEFORE THE MEETING: Members of the public are encouraged to submit email correspondence on any agenda item by sending an email to [email protected]. All public correspondence received by 3:00 p.m. (PT) on the meeting date will be provided to the legislative body before the meeting. Public Comments received after 3:00 p.m. will be provided to the legislative body the next day.

Your Participation in this meeting is in the public domain; meetings are cablecast; minutes of this meeting will reflect your participation in this meeting and are posted on the city’s website.

PLEASE NOTE: Be advised that if you bring a legal challenge to an action, you may be limited to raising only those issues you or someone else raised at the meeting described in this Agenda, or in written correspondence delivered to the City Council at or before the meeting.

Any action is subject to the ninety-day time period set forth in Code of Civil Procedure § 1094.6.

City of Santa Paula - City Council - City Council Regular Meeting 2

1. CALL TO ORDER
REMINDER: in order to minimize distractions during public meetings, all personal communication devices should be turned off or put in a non-audible mode.

2. INVOCATION

3. FLAG SALUTE

4. ROLL CALL

5. CLOSED SESSION REPORT

6. PUBLIC COMMENT
At this time, members of the public may comment on any item not appearing on the agenda that is within the subject-matter jurisdiction of the City Council. A Public Comment Form must be submitted to the City Clerk prior to the beginning of the Public Comment period in order to be recognized to speak. Individuals submitting Public Comment Forms after the beginning of the Public Comment period will not be allowed to speak at this time, but may be recognized to speak by the Mayor at the conclusion of the meeting. Individual Councilmembers may briefly respond to Public Comments or ask questions for clarification. The City Council may direct the City Manager to report to the City Council on the item at a later meeting. For items appearing on the Agenda, the public will be invited to make comments at the time the item comes up for City Council consideration. If a member of the public wishes to address a Consent Calendar item, please submit a Public Comment Form for that item. It may then be discussed separately by the Council, and the public will be invited to make comments at that time. At all times, please use the microphone and write your name and address on the Public Comment Form provided.

7. PRESENTATIONS

7.A CALIFORNIA 175TH BIRTHDAY PROCLAMATION

7.B MAYOR'S RECOGNITION AWARDS - FUTURE FARMERS OF AMERICA

FAIR WINNERS
In compliance with the Americans with Disabilities Act, if you need special assistance to participate in this meeting, please contact the City Clerk at (805) 933-4208. Notification 48 hours before the meeting will enable the City to make reasonable arrangements to ensure accessibility to this meeting. (28 CFR 35, 102-35.104 ADA Title II). Written materials distributed to the City Council within 72 hours of the City Council meeting are available for public inspection immediately upon distribution in the City Clerk’s office.

HOW TO VIEW ON YOUR TELEVISION, COMPUTER, OR MOBILE DEVICE: Watch from home live on the local Channel 10, or view the live feed on the city website at the following link: https://www.spcity.org/523/Public-Meeting-Agendas NOTE: Special and Closed Sessions are not recorded and not available on Channel 10 or live feed on the city website.

REGULAR MATTERS - COUNCIL CHAMBERS
City of Santa Paula - City Council - City Council Regular Meeting 3

7.C 805 UNDOCUFUND - IMMIGRANT RAPID RESPONSE

7.D VENTURA COUNTY TRANSPORTATION COMMISSION (VCTC) - SHORT

RANGE TRANSIT PLAN (SRTP) PRESENTATION

7.E FINANCE DEPARTMENT REPORT
RECOMMENDATION:

Staff recommends that the City Council receive and file the January 2025 - August 2025 Activity Report for the Finance Department.

7.F ANNUAL AUDIT PRESENTATION

8. CITY COUNCIL REPORTS

9. CITY MANAGER REPORTS

10. CONSENT CALENDAR
Background information has been provided to the City Council on all matters listed under the Consent Calendar and these items are considered to be routine by the City Council and are normally approved by one motion. If discussion is requested by a Councilmember on any item, or a member of the public wishes to comment on an item, that item may be removed from the Consent Calendar for separate action.

10.A ANNUAL AUDIT - FY 23/24
RECOMMENDATION:

Staff recommends the City Council receive and place on file the Annual Audited Financial Statements for the Fiscal Year ended June 30, 2024.

Presented by: Christy Ramirez, Finance Director

10.B ADVANCED WATER TREATMENT FACILITY PROJECT -

RECOMMENDED SHORT-LIST OF PREQUALIFIED CONTRACTORS
RECOMMENDATION:

1. Receive and file the recommended short-list of prequalified contractors for the Advanced Water Treatment Facility Phase I Project.

10.C WATER ENTERPRISE PURCHASE OF FORD F150 LIGHTNING EV TO

COMPLY WITH CARB ADVANCED CLEAN FLEETS REGULATIONS
RECOMMENDATION:

Staff recommends that the City Council:

1. Consent to entering into a contract for a 2025 Ford F150 Lightning EV offered through a cooperative purchasing program.

2. Authorize the purchase of a 2025 Ford F150 Lightning EV in an amount not to exceed $87,000.

10.D 2025-2027 MEMORANDUM OF UNDERSTANDING WITH THE

SUPERVISORY & PROFESSIONAL ASSOCIATION
RECOMMENDATION:

It is recommended that the City Council:

City of Santa Paula - City Council - City Council Regular Meeting 4

1. Adopt Resolution No. 7584, approving the Memorandum of Understanding between the City of Santa Paula and the Supervisory & Professional Association for the period of July 1, 2025 through June 30, 2027.

10.E WATER ENTERPRISE PURCHASE OF 2025 VERMEER CV573SGT

HYDRO EXCAVATOR TRAILER VIA SOURCEWELL COOPERATIVE

CONTRACT
RECOMMENDATION:

Staff recommends that the City Council:

1. Consent to entering into a contract for the purchase of one (1) 2025 Vermeer CV573SGT Hydro Excavator Trailer offered through the Sourcewell cooperative purchasing program, and

2. Authorize the purchase in an amount not to exceed $75,932.33 (including taxes and fees).

10.F PECK ROAD WATER MAIN REPAIR PROJECT
RECOMMENDATION:

Staff recommends that the City Council:

1. Award a Construction Contract to Toro Enterprises, Inc. for the construction of the Peck Road Water Main Repair Project in the amount of $728,066.00 and authorize the City Manager to execute the contract in a form approved by the City Attorney;

2. Authorize the City Manager or his designee to approve contract change orders to the Construction Contract as required and verified by staff in an amount not to cumulatively exceed $145,613.00 (20% construction contingency) for the Peck Road Water Main Repair Project;

3. Authorize the City Manager or his designee to allocate a budgetary allowance not to exceed $30,000.00 for permits and inspection costs associated with approvals from Ventura County Watershed Protection District (VCWPD), Ventura County Transportation Commission (VCTC), and Sierra Northern Railway for the Peck Road Water Main Repair Project.

10.G VENTURA COUNTY FIRE PROTECTION DISTRICT LEASE (UNION OIL

BUILDING LOT)
RECOMMENDATION:

1. Authorize the City Manager to execute the proposed Lease Agreement with the Ventura County Fire Protection District to extend the lease through September 1, 2026, in a form approved by the City Attorney.

2. Authorize the City manager, or designee, to further negotiate terms of the proposed Lease as necessary to effectuate its purpose.

City of Santa Paula - City Council - City Council Regular Meeting 5

11. PUBLIC HEARING
Verification of posting notice by City Clerk
Declaration of conflicts (if any)
Declaration of ex parte contacts (if any)
Open public hearing
Staff presentation
Public comments
Close public hearing
Discussion and action

11.A INTRODUCTION OF ORDINANCE NO. 1347 AMENDING CHAPTERS 16.42 (PERFORMANCE STANDARDS) AND 16.44 (FENCES, WALLS, AND

HEDGES) OF THE SANTA PAULA MUNICIPAL CODE IN ORDER TO

CORRECT INCONSISTENCIES, OUTDATED LANGUAGE AND

FORMATTING AND FINDING THE ACTION TO BE STATUTORILY
EXEMPT FROM CEQA UNDER SECTION 15061(b)(3) AND 15168(c)(2) OF THE PUBLIC RESOURCES CODE.

Presented by: Monica Castillo, City Attorney
RECOMMENDATION:

Staff recommends that the City Council:

1. Open the public hearing, receive public testimony, close the public hearing; and

2. Waive the first reading by title only, and introduce Ordinance No. 1346, entitled “An Ordinance amending Chapters 16.42 (Performance Standards) and 16.44 (Fences, Walls, and Hedges) of the Santa Paula Municipal Code in order to correct inconsistencies, outdated language and formatting and finding the action to be statutorily exempt from CEQA under Section 15061(b)(3) and 15168(c)(2) of the Public Resources Code”.

12. ACTION ITEMS

12.A CONSIDERATION OF A TWO-YEAR INVESTMENT IN HOUSING TRUST

FUND VENTURA COUNTY
RECOMMENDATION:

Staff recommends that the City Council:

1. Authorize a budget allocation of $100,000 per year as part of an investment in Housing Trust Fund Ventura County for FY 2025-2026 and FY 2026-2027 for a total of $200,000 allocation from the city's Affordable Housing Trust Fund (General Ledger No.219-5-9039-502).

Presented By: James Mason, Community & Economic Development Director

12.B CONSIDERATION OF A CITY COUNCIL AD HOC COMMITTEE ON

IMMIGRATION
City of Santa Paula - City Council - City Council Regular Meeting 6 RECOMMENDATION:

Staff recommends the City Council:

1. Consider the establishment of the Council's Ad Hoc Committee on Immigration; and

2. Request the Mayor appoint up to two members of the City Council to serve on the Committee.

If Council desires to proceed, adopt Resolution No. 7588, establishing the Ad Hoc Committee on Immigration.

Presented by: Jonathan Royas, Deputy City Manager

13. ITEMS FOR FUTURE AGENDAS

13.A FUTURE AGENDA ITEMS
RECOMMENDATION:

Staff recommends City Council review future agenda items.

14. CLOSED SESSION

15. ADJOURNMENT
State of California )-
County of Ventura )- ss
City of Santa Paula )-
I declare under penalty of perjury that I posted this City Council Agenda on the bulletin board near the front door of City Hall, 970 Ventura Street, Santa Paula, California.

On_________________ at______________Signed:_________________________ Julie Latshaw
City Clerk
City of Santa Paula - City Council - City Council Regular Meeting 7 To: Honorable Mayor and Members of the City Council
From: Christy Ramirez, Finance Director
Subject: FINANCE DEPARTMENT REPORT
Date: September 3, 2025
Agenda Item: 7.E

CITY OF SANTA PAULA

MEMORANDUM
RECOMMENDATION:

Staff recommends that the City Council receive and file the January 2025 - August 2025 Activity Report for the Finance Department.

BACKGROUND:

Accounts Receivable
Finance prepares invoices and receives funds for various types of payments due to the City, including monthly Transient Occupancy Tax and rents for City-owned property. During the reporting period, billing for COBRA (continuation of health coverage), special events and permits, and other miscellaneous items occurred.

Accounts Payable
Finance processes disbursements to cover financial commitments of the City, maintains files for all City payments to vendors and contractors, and issues business license and utility deposit refunds. For the January through August 2025 period, accounts payable staff processed 7,305 invoices totaling over $39.5 million dollars. This total consists $6.8 million in payroll related expenses such as retirement and taxes including over $3 million in Unfunded Accrued Liability, $8.9 million in bond payments, $5.5 million loan to Redtail, and $2.4 million in construction related costs, $1.9m in citywide utilities and sewer operational costs, 1.5 million in professional services such as engineering and consultants (including for CIPs).

Purchasing
Staff continues to work with various departments to issue requests for proposals, assist in purchasing of materials, and processing purchase orders and requisitions. Over 150 new purchase orders were created between January and August 2025.

Business and Dog Licenses
On January 1, 2025, the Business License tax payment period began for the calendar year and are deemed as delinquent as of February 10, 2025. These licenses will be in effect until 8 December 31, 2025. Finance staff worked through their busiest time of year for business licenses (Jan-Mar), processing thousands of renewal notices in the firstquarter of the calendar year. The role was permanently filled during this period Utility Billing
Staff continues to work with residents on utility payments and providing available assistance to avoid shutoffs when possible, communicating shutoff language in line with the Senate Bill 998 requirements. Shutoff notices have started to increase significantly more than what was experienced prior to the pandemic, though actual shutoffs continue on trend.

Other department achievements includes the production of the Fiscal Year 25/25 & 26/27 Budget, as well as an update to the Investment Policy, nearing completion on the User Fee Study, and assisting departments with various other City objectives.

ANALYSIS:

None.

STRATEGIC PLAN:

This item is not a goal or objective in the City Council's two-year Strategic Plan; however, it is beneficial to the public to be transparent about activities occurring in the City's Finance Department.

FISCAL IMPACTS:

None
OPTIONS:

Council may:

1. Receive and file the quarterly department report.

2. Request further information from City staff.

ATTACHMENTS:

Purchase Order Activity Report 1.1.25 through 8.27.25.pdf 9 8/28/2025 8:02:33 AM Page 1 of 39
Purchase Order Activity Report
City of Santa Paula, CA Purchase Order Detail
Date Activity Type Payable ID Activity Amount Balance
Purchase Order: 25-03281
Vendor Number: 016148 Vendor Name:AIRX TESTING SERVICES, INC. 1/2/2025 Issued 5020.00 5020.00
Item Commodity Department Units Price Amount
VCAPCD COMPLIANCE TESTING SERVICE *.50* 0.00 0.00 5020.00 2/20/2025 Invoiced 225-013 -5020.00 0.00
Item Commodity Department Units Price Amount
VCAPCD COMPLIANCE TESTING SERVICE *.50* 0.00 0.00 5020.00 Purchase Order: 25-03282
Vendor Number: 014315 Vendor Name:XYLEM WATER SOLUTIONS USA, INC. 1/2/2025 Issued 32527.60 32527.60
Item Commodity Department Units Price Amount
2 - FLYGT MODEL NP-3102.070 4" SUBMERSIBLE PUMPS GOODS *.50* 1.00 31,262.60 31262.60 1/2/2025 Changed 0.00 32527.60
Item Commodity Department Units Price Amount
2 - CONNECTION, DISCH 4X4" CI GOODS *.50* 1.00 2,786.00 2786.00 2 - FLYGT MODEL NP-3102.070 4" SUBMERSIBLE PUMPS GOODS *.50* 1.00 23,944.00 23944.00 2 - HARDWARE, DISC CONN ASSY 304SS GOODS *.50* 1.00 1,198.00 1198.00 2 - HOOK, SAFETY ASSEMBLY SS GOODS *.50* 1.00 400.00 400.00 2 - KIT, CHAIN FITTING 3067-3127+316SS GOODS *.50* 1.00 366.00 366.00 2 - KIT, HARDWARE 3/8" SS (2X) GOODS *.50* 1.00 186.00 186.00 5/28/2025 Changed 0.00 32527.60
Item Commodity Department Units Price Amount
2 - FLYGT MODEL NP-3102.070 4" SUBMERSIBLE PUMPS GOODS *.50* 1.00 31,262.60 31262.60 5/28/2025 Voided - Change -32527.60 0.00
Item Commodity Department Units Price Amount
2 - FLYGT MODEL NP-3102.070 4" SUBMERSIBLE PUMPS GOODS *.50* 1.00 31,262.60 31262.60 Purchase Order: 25-03283
Vendor Number: 010867 Vendor Name:TRI COUNTY OFFICE FURNITURE 1/3/2025 Issued 4306.84 4306.84
Item Commodity Department Units Price Amount
OFFICE DESK AND CABINETS GOODS *.50* 1.00 1,260.98 1260.98 OFFICE DESK AND CABINETS GOODS *.50* 1.00 1,435.61 1435.61 OFFICE DESK AND CABINETS GOODS *.50* 1.00 1,610.25 1610.25 3/20/2025 Invoiced 201880 -4306.84 0.00
Item Commodity Department Units Price Amount
OFFICE DESK AND CABINETS GOODS *.50* 1.00 1,260.98 1260.98 10 Purchase Order Activity Report Issued Date Range 01/01/2025 - 08/28/2025 8/28/2025 8:02:33 AM Page 2 of 39
Date Activity Type Payable ID Activity Amount Balance
Item Commodity Department Units Price Amount
OFFICE DESK AND CABINETS GOODS *.50* 1.00 1,435.61 1435.61 OFFICE DESK AND CABINETS GOODS *.50* 1.00 1,610.25 1610.25 Purchase Order: 25-03284
Vendor Number: 011223 Vendor Name:MUSCO SPORTS LIGHTING, LLC 1/6/2025 Issued 9077.95 9077.95
Item Commodity Department Units Price Amount
INVOICE #434030 - LIGHT SERVICES AT HARDING PARK SERVICE *.15* 0.00 0.00 2165.25 INVOICE #434174 - LIGHT SERVICES AT HARDING PARK SERVICE *.15* 0.00 0.00 4747.45 1/9/2025 Invoiced 434174 -4747.45 4330.50
Item Commodity Department Units Price Amount
INVOICE #434174 - LIGHT SERVICES AT HARDING PARK SERVICE *.15* 0.00 0.00 4747.45 1/9/2025 Invoiced 434030 -4330.50 0.00
Item Commodity Department Units Price Amount
INVOICE #434030 - LIGHT SERVICES AT HARDING PARK SERVICE *.15* 0.00 0.00 2165.25 Purchase Order: 25-03285
Vendor Number: 014686 Vendor Name:HASA, INC.
1/6/2025 Issued 5294.42 5294.42
Item Commodity Department Units Price Amount
#1001804 MULTI - CHLOR,1 GAL BULK, MINI-CARGO TANK GOODS *.50* 1.00 5,294.42 5294.42 1/9/2025 Invoiced 1001804 -5294.42 0.00
Item Commodity Department Units Price Amount
#1001804 MULTI - CHLOR,1 GAL BULK, MINI-CARGO TANK GOODS *.50* 1.00 5,294.42 5294.42 Purchase Order: 25-03286
Vendor Number: 010685 Vendor Name:SANTA PAULA BASIN PUMPER ASSOC 1/6/2025 Issued 5716.00 5716.00
Item Commodity Department Units Price Amount
ASSESSMENT NO. 19 N/A *.50* 0.00 0.00 5716.00
1/9/2025 Invoiced 2024-113 -5716.00 0.00
Item Commodity Department Units Price Amount
ASSESSMENT NO. 19 N/A *.50* 0.00 0.00 5716.00
Purchase Order: 25-03287
Vendor Number: 010828 Vendor Name:SWRCB ACCOUNTING OFFICE 1/8/2025 Issued 55658.94 55658.94
Item Commodity Department Units Price Amount
ANNUAL FEE - PERIOD 7/1/24 - 6/30/25 N/A *.50* 0.00 0.00 50599.04 1/8/2025 Changed -5059.90 50599.04
Item Commodity Department Units Price Amount
ANNUAL FEE - PERIOD 7/1/24 - 6/30/25 N/A *.50* 0.00 0.00 50599.04 1/9/2025 Invoiced LW-1051465 -50599.04 0.00
Item Commodity Department Units Price Amount
ANNUAL FEE - PERIOD 7/1/24 - 6/30/25 N/A *.50* 0.00 0.00 50599.04 11 Purchase Order Activity Report Issued Date Range 01/01/2025 - 08/28/2025 8/28/2025 8:02:33 AM Page 3 of 39
Date Activity Type Payable ID Activity Amount Balance
Purchase Order: 25-03289
Vendor Number: 012191 Vendor Name:DATAPROSE, LLC
1/13/2025 Issued 5387.19 5387.19
Item Commodity Department Units Price Amount
UB STATEMENTS - BILL PERIOD 12/01/24 - 12/31/24 SERVICE *.20* 0.00 0.00 1161.11 UB STATEMENTS - BILL PERIOD 12/01/24 - 12/31/24 SERVICE *.20* 0.00 0.00 4226.08 1/23/2025 Invoiced DP2406106 -5387.19 0.00
Item Commodity Department Units Price Amount
UB STATEMENTS - BILL PERIOD 12/01/24 - 12/31/24 SERVICE *.20* 0.00 0.00 1161.11 UB STATEMENTS - BILL PERIOD 12/01/24 - 12/31/24 SERVICE *.20* 0.00 0.00 4226.08 Purchase Order: 25-03291
Vendor Number: 016575 Vendor Name:SYMBIUM CORP.
1/16/2025 Issued 40000.00 40000.00
Item Commodity Department Units Price Amount
SYMBIUM CORP. PROFESSIONAL SERVICES SERVICE *.30* 0.00 0.00 40000.00 3/20/2025 Invoiced SANTAPAULA-001 -30000.00 10000.00
Item Commodity Department Units Price Amount
SYMBIUM CORP. PROFESSIONAL SERVICES SERVICE *.30* 0.00 0.00 30000.00 Purchase Order: 25-03292
Vendor Number: 015884 Vendor Name:NATIONAL AUTO FLEET GROUP 1/16/2025 Issued 79978.44 79978.44
Item Commodity Department Units Price Amount
2025 Ford F-150 Lightning (W3L) GOODS *.50* 1.00 38,978.44 38978.44 2025 Ford F-150 Lightning (W3L) GOODS *.50* 1.00 41,739.25 41739.25 1/16/2025 Changed 0.00 79978.44
Item Commodity Department Units Price Amount
2025 Ford F-150 Lightning (W3L) GOODS *.50* 1.00 38,978.44 38978.44 2025 Ford F-150 Lightning (W3L) GOODS *.50* 1.00 41,000.00 41000.00 6/30/2025 Changed 739.25 80717.69
Item Commodity Department Units Price Amount
2025 Ford F-150 Lightning (W3L) GOODS *.50* 1.00 38,978.44 38978.44 2025 Ford F-150 Lightning (W3L) GOODS *.50* 1.00 41,739.25 41739.25 6/30/2025 Invoiced WF12698 -80717.69 0.00
Item Commodity Department Units Price Amount
2025 Ford F-150 Lightning (W3L) GOODS *.50* 1.00 38,978.44 38978.44 2025 Ford F-150 Lightning (W3L) GOODS *.50* 1.00 41,739.25 41739.25 Purchase Order: 25-03293
Vendor Number: 016293 Vendor Name:MCR TECHNOLOGIES
1/17/2025 Issued 14976.17 14976.17
Item Commodity Department Units Price Amount
ELECTROMAGNETIC FLOWMETER SYSTEM GOODS *.50* 1.00 2,036.99 2036.99 12 Purchase Order Activity Report Issued Date Range 01/01/2025 - 08/28/2025 8/28/2025 8:02:33 AM Page 4 of 39
Date Activity Type Payable ID Activity Amount Balance
Item Commodity Department Units Price Amount
ELECTROMAGNETIC FLOWMETER SYSTEM GOODS *.50* 1.00 4,466.78 4466.78 ELECTROMAGNETIC FLOWMETER SYSTEM GOODS *.50* 1.00 8,676.17 8676.17 5/20/2025 Changed 0.00 14976.17
Item Commodity Department Units Price Amount
ELECTROMAGNETIC FLOWMETER SYSTEM GOODS *.50* 1.00 2,036.99 2036.99 ELECTROMAGNETIC FLOWMETER SYSTEM GOODS *.50* 1.00 4,263.01 4263.01 ELECTROMAGNETIC FLOWMETER SYSTEM GOODS *.50* 1.00 8,676.17 8676.17 5/21/2025 Changed 203.77 15179.94
Item Commodity Department Units Price Amount
ELECTROMAGNETIC FLOWMETER SYSTEM GOODS *.50* 1.00 2,036.99 2036.99 ELECTROMAGNETIC FLOWMETER SYSTEM GOODS *.50* 1.00 4,466.78 4466.78 ELECTROMAGNETIC FLOWMETER SYSTEM GOODS *.50* 1.00 8,676.17 8676.17 5/29/2025 Invoiced 43598 -15179.94 0.00
Item Commodity Department Units Price Amount
ELECTROMAGNETIC FLOWMETER SYSTEM GOODS *.50* 1.00 2,036.99 2036.99 ELECTROMAGNETIC FLOWMETER SYSTEM GOODS *.50* 1.00 4,466.78 4466.78 ELECTROMAGNETIC FLOWMETER SYSTEM GOODS *.50* 1.00 8,676.17 8676.17 Purchase Order: 25-03294
Vendor Number: 010897 Vendor Name:UNITED WATER CONSERVATION DISTRICT 1/17/2025 Issued 373118.05 373118.05
Item Commodity Department Units Price Amount
WELL # 11 N/A *.50* 0.00 0.00 9781.69
WELL # 12 N/A *.50* 0.00 0.00 114631.94
WELL # 13 N/A *.50* 0.00 0.00 15053.52
WELL # 14 - NEW N/A *.50* 0.00 0.00 226293.31
WELL 1-B N/A *.50* 0.00 0.00 7357.59
1/23/2025 Invoiced 7/1/24-12/31/24 -373118.05 0.00
Item Commodity Department Units Price Amount
WELL # 11 N/A *.50* 0.00 0.00 9781.69
WELL # 12 N/A *.50* 0.00 0.00 114631.94
WELL # 13 N/A *.50* 0.00 0.00 15053.52
WELL # 14 - NEW N/A *.50* 0.00 0.00 226293.31
WELL 1-B N/A *.50* 0.00 0.00 7357.59
Purchase Order: 25-03295
Vendor Number: 014686 Vendor Name:HASA, INC.
1/17/2025 Issued 6149.43 6149.43
Item Commodity Department Units Price Amount
INV 1012970 GOODS *.50* 1.00 139.29 139.29
INV 1012972 GOODS *.50* 1.00 153.60 153.60
13 Purchase Order Activity Report Issued Date Range 01/01/2025 - 08/28/2025 8/28/2025 8:02:33 AM Page 5 of 39
Date Activity Type Payable ID Activity Amount Balance
Item Commodity Department Units Price Amount
INV 1012973 GOODS *.50* 1.00 336.62 336.62
INV 1012974 GOODS *.50* 1.00 1,598.13 1598.13
INV 1012981 GOODS *.50* 1.00 3,921.79 3921.79
1/23/2025 Invoiced 1012981 -3921.79 2227.64
Item Commodity Department Units Price Amount
INV 1012981 GOODS *.50* 1.00 3,921.79 3921.79
1/23/2025 Invoiced 1012974 -1598.13 629.51
Item Commodity Department Units Price Amount
INV 1012974 GOODS *.50* 1.00 1,598.13 1598.13
1/23/2025 Invoiced 1012973 -336.62 292.89
Item Commodity Department Units Price Amount
INV 1012973 GOODS *.50* 1.00 336.62 336.62
1/23/2025 Invoiced 1012972 -153.60 139.29
Item Commodity Department Units Price Amount
INV 1012972 GOODS *.50* 1.00 153.60 153.60
1/23/2025 Invoiced 1012970 -139.29 0.00
Item Commodity Department Units Price Amount
INV 1012970 GOODS *.50* 1.00 139.29 139.29
Purchase Order: 25-03296
Vendor Number: 010736 Vendor Name:LEAGUE OF CALIFORNIA CITIES 1/22/2025 Issued 14798.00 14798.00
Item Commodity Department Units Price Amount
2025 MEMBERSHIP DUES - D. SINGER N/A *.05* 0.00 0.00 14798.00 1/23/2025 Invoiced INV-26798-G5D6W0 -14798.00 0.00
Item Commodity Department Units Price Amount
2025 MEMBERSHIP DUES - D. SINGER N/A *.05* 0.00 0.00 14798.00 Purchase Order: 25-03297
Vendor Number: 010574 Vendor Name:INGLIS IMPORTS
1/22/2025 Issued 5000.00 5000.00
Item Commodity Department Units Price Amount
MAINTENANCE TRAINING SERVICE *.45* 0.00 0.00 5000.00
1/23/2025 Invoiced IPHS001324 -5000.00 0.00
Item Commodity Department Units Price Amount
MAINTENANCE TRAINING SERVICE *.45* 0.00 0.00 5000.00
Purchase Order: 25-03298
Vendor Number: 013292 Vendor Name:SANTA PAULA ANIMAL RESCUE CENTER (SPARC) 1/27/2025 Issued 12500.00 12500.00
Item Commodity Department Units Price Amount
MONTHLY PAYMENT FOR ANIMAL CONTROL SERVICES SERVICE *.45* 0.00 0.00 12500.00 14 Purchase Order Activity Report Issued Date Range 01/01/2025 - 08/28/2025 8/28/2025 8:02:33 AM Page 6 of 39
Date Activity Type Payable ID Activity Amount Balance
Purchase Order: 25-03299
Vendor Number: 015747 Vendor Name:HACH COMPANY
1/28/2025 Issued 15049.00 15049.00
Item Commodity Department Units Price Amount
RENEWAL - ANNUAL MAINTENANCE SRVS. SERVICE *.50* 0.00 0.00 15049.00 5/15/2025 Invoiced 14479300 -15049.00 0.00
Item Commodity Department Units Price Amount
RENEWAL - ANNUAL MAINTENANCE SRVS. SERVICE *.50* 0.00 0.00 15049.00 Purchase Order: 25-03301
Vendor Number: 016034 Vendor Name:SPIRIT OF SANTA PAULA 1/28/2025 Issued 72000.00 72000.00
Item Commodity Department Units Price Amount
BASE OPERATING EXPENSES - YEAR ROUND SHELTER SERVICE *.30* 0.00 0.00 24000.00 BASE OPERATING EXPENSES - YEAR ROUND SHELTER SERVICE *.30* 0.00 0.00 48000.00 1/31/2025 Invoiced FEBRUARY FY24/25 -72000.00 0.00
Item Commodity Department Units Price Amount
BASE OPERATING EXPENSES - YEAR ROUND SHELTER SERVICE *.30* 0.00 0.00 24000.00 BASE OPERATING EXPENSES - YEAR ROUND SHELTER SERVICE *.30* 0.00 0.00 48000.00 Purchase Order: 25-03302
Vendor Number: 015829 Vendor Name:MANUFACTURERS EDGE INC. 1/29/2025 Issued 4141.00 4141.00
Item Commodity Department Units Price Amount
GRUNDFOS SUPPLIES AND PARTS GOODS *.50* 1.00 803.19 803.19 GRUNDFOS SUPPLIES AND PARTS GOODS *.50* 1.00 3,337.81 3337.81 1/29/2025 Voided - Change -4141.00 0.00
Item Commodity Department Units Price Amount
GRUNDFOS SUPPLIES AND PARTS GOODS *.50* 1.00 803.19 803.19 GRUNDFOS SUPPLIES AND PARTS GOODS *.50* 1.00 3,337.81 3337.81 Purchase Order: 25-03304
Vendor Number: 016623 Vendor Name:LEXIPOL, LLC
2/3/2025 Issued 6474.66 6474.66
Item Commodity Department Units Price Amount
ANNUAL LEFTA SHIELD SUITE SUBSCRIPTION SERVICE *.45* 0.00 0.00 6474.66 2/6/2025 Invoiced #INVPM11246058 -6474.66 0.00
Item Commodity Department Units Price Amount
ANNUAL LEFTA SHIELD SUITE SUBSCRIPTION SERVICE *.45* 0.00 0.00 6474.66 15 Purchase Order Activity Report Issued Date Range 01/01/2025 - 08/28/2025 8/28/2025 8:02:33 AM Page 7 of 39
Date Activity Type Payable ID Activity Amount Balance
Purchase Order: 25-03305
Vendor Number: 015638 Vendor Name:PS CONTAINERS
2/3/2025 Issued 5629.00 5629.00
Item Commodity Department Units Price Amount
DECEMBER 2024 - INV#24096 SERVICE *.15* 0.00 0.00 2814.50 JANUARY 2025 - INV#25002 SERVICE *.15* 0.00 0.00 2814.50 2/6/2025 Invoiced 24096 -2814.50 2814.50
Item Commodity Department Units Price Amount
DECEMBER 2024 - INV#24096 SERVICE *.15* 0.00 0.00 2814.50 2/6/2025 Invoiced 25002 -2814.50 0.00
Item Commodity Department Units Price Amount
JANUARY 2025 - INV#25002 SERVICE *.15* 0.00 0.00 2814.50 Purchase Order: 25-03306
Vendor Number: 010537 Vendor Name:HOUSE SANITARY SUPPLY 2/3/2025 Issued 5745.08 5745.08
Item Commodity Department Units Price Amount
INVOICE 299055 GOODS *.15* 1.00 1,979.10 1979.10
INVOICE 299907 GOODS *.15* 1.00 2,061.42 2061.42
INVOICE 300918 GOODS *.15* 1.00 1,704.56 1704.56
2/6/2025 Invoiced 299055 -1979.10 3765.98
Item Commodity Department Units Price Amount
INVOICE 299055 GOODS *.15* 1.00 1,979.10 1979.10
2/6/2025 Invoiced 299907 -2061.42 1704.56
Item Commodity Department Units Price Amount
INVOICE 299907 GOODS *.15* 1.00 2,061.42 2061.42
2/6/2025 Invoiced 300918 -1704.56 0.00
Item Commodity Department Units Price Amount
INVOICE 300918 GOODS *.15* 1.00 1,704.56 1704.56
16 Purchase Order Activity Report Issued Date Range 01/01/2025 - 08/28/2025 8/28/2025 8:02:33 AM Page 8 of 39
Date Activity Type Payable ID Activity Amount Balance
Purchase Order: 25-03307
Vendor Number: 013975 Vendor Name:DODOS DESIGN - GARCIA, DAVID 2/3/2025 Issued 13477.24 13477.24
Item Commodity Department Units Price Amount
INVOICE#10986 INCLUDES TAXABLE ITEMS GOODS *.15* 1.00 7,677.50 7677.50 INVOICE#10993 INCLUDES TAXABLE ITEMS GOODS *.15* 1.00 996.00 996.00 INVOICE#10993 INCLUDES TAXABLE ITEMS GOODS *.15* 1.00 3,010.41 3010.41 INVOICE#10994 INCLUDES TAXABLE ITEMS GOODS *.15* 1.00 1,452.34 1452.34 INVOICE#11088 INCLUDES TAXABLE ITEMS GOODS *.15* 1.00 100.00 100.00 INVOICE#11088 INCLUDES TAXABLE ITEMS GOODS *.15* 1.00 240.99 240.99 2/6/2025 Invoiced 10986 -7677.50 5799.74
Item Commodity Department Units Price Amount
INVOICE#10986 INCLUDES TAXABLE ITEMS GOODS *.15* 1.00 7,677.50 7677.50 2/6/2025 Invoiced 10993 -4006.41 1793.33
Item Commodity Department Units Price Amount
INVOICE#10993 INCLUDES TAXABLE ITEMS GOODS *.15* 1.00 996.00 996.00 INVOICE#10993 INCLUDES TAXABLE ITEMS GOODS *.15* 1.00 3,010.41 3010.41 2/6/2025 Invoiced 10994 -1452.34 340.99
Item Commodity Department Units Price Amount
INVOICE#10994 INCLUDES TAXABLE ITEMS GOODS *.15* 1.00 1,452.34 1452.34 2/6/2025 Invoiced 11088 -340.99 0.00
Item Commodity Department Units Price Amount
INVOICE#11088 INCLUDES TAXABLE ITEMS GOODS *.15* 1.00 100.00 100.00 INVOICE#11088 INCLUDES TAXABLE ITEMS GOODS *.15* 1.00 240.99 240.99 Purchase Order: 25-03308
Vendor Number: 010406 Vendor Name:FERGUSON WATERWORKS #1084 2/4/2025 Issued 594.71 594.71
Item Commodity Department Units Price Amount
LF 1X2-5/8 MIP STRT MTR COUP GOODS *.50* 12.00 20.45 245.35 LF 3/4 FIP X 1 CTS COMP COUP GOODS *.50* 12.00 25.34 304.04 2/4/2025 Changed 0.00 594.71
Item Commodity Department Units Price Amount
LF 1X2-5/8 MIP STRT MTR COUP GOODS *.50* 12.00 20.45 245.35 LF 3/4 FIP X 1 CTS COMP COUP GOODS *.50* 12.00 25.34 304.04 Purchase Order: 25-03309
Vendor Number: 014129 Vendor Name:SAM HILL & SONS, INC
2/5/2025 Issued 191741.88 191741.88
Item Commodity Department Units Price Amount
MWO#3 - CATCH BASIN FULL CAPTURE CPS'S SERVICE *.50* 0.00 0.00 100000.00 MWO#4 - TEE & HYDRANT REPLACEMENT SERVICE *.50* 0.00 0.00 11020.00 MWO#4 - TEE & HYDRANT REPLACEMENT SERVICE *.50* 0.00 0.00 16530.00 17 Purchase Order Activity Report Issued Date Range 01/01/2025 - 08/28/2025 8/28/2025 8:02:33 AM Page 9 of 39
Date Activity Type Payable ID Activity Amount Balance
Item Commodity Department Units Price Amount
MWO#5 - 129 N. 10TH ST/HWY 150 SERVICE LEAK SERVICE *.50* 0.00 0.00 27491.88 MWO#6 - 4600 BLOCK OJAI RD/ST HIGHWAY 150 LEAK SERVICE *.50* 0.00 0.00 36700.00 2/10/2025 Invoiced 5130 -27491.88 164250.00
Item Commodity Department Units Price Amount
MWO#5 - 129 N. 10TH ST/HWY 150 SERVICE LEAK SERVICE *.50* 0.00 0.00 27491.88 3/6/2025 Invoiced 5247 -97785.00 66465.00
Item Commodity Department Units Price Amount
MWO#3 - CATCH BASIN FULL CAPTURE CPS'S SERVICE *.50* 0.00 0.00 97785.00 3/20/2025 Invoiced 5269 -36700.00 29765.00
Item Commodity Department Units Price Amount
MWO#6 - 4600 BLOCK OJAI RD/ST HIGHWAY 150 LEAK SERVICE *.50* 0.00 0.00 36700.00 5/1/2025 Invoiced 5256 -27550.00 2215.00
Item Commodity Department Units Price Amount
MWO#4 - TEE & HYDRANT REPLACEMENT SERVICE *.50* 0.00 0.00 11020.00 MWO#4 - TEE & HYDRANT REPLACEMENT SERVICE *.50* 0.00 0.00 16530.00 Purchase Order: 25-03310
Vendor Number: 015898 Vendor Name:CALIFORNIA SURVEYING AND DRAFTING SUPPLY INC. 2/11/2025 Issued 1860.00 1860.00
Item Commodity Department Units Price Amount
TRIMBLE CATALYST 30 AND TRIMBLE TERRAFLEXSERVICE *.50* 0.00 0.00 1860.00 3/20/2025 Invoiced 91527797 -1860.00 0.00
Item Commodity Department Units Price Amount
TRIMBLE CATALYST 30 AND TRIMBLE TERRAFLEXSERVICE *.50* 0.00 0.00 1860.00 Purchase Order: 25-03311
Vendor Number: 016631 Vendor Name:BFS GROUP LLC
2/12/2025 Issued 1135.70 1135.70
Item Commodity Department Units Price Amount
8x8x12 TREATED WOOD GOODS *.50* 3.00 348.11 1044.33
LUMBAR PRODUCTS ASSESSMENT 1% GOODS *.50* 1.00 10.44 10.44 3/6/2025 Invoiced 76927920-00 -1135.70 0.00
Item Commodity Department Units Price Amount
8x8x12 TREATED WOOD GOODS *.50* 3.00 348.11 1044.33
LUMBAR PRODUCTS ASSESSMENT 1% GOODS *.50* 1.00 10.44 10.44 Purchase Order: 25-03312
Vendor Number: 014870 Vendor Name:BOYD & ASSOCIATES
2/13/2025 Issued 10250.00 10250.00
Item Commodity Department Units Price Amount
FIRE ALARM DEPOSIT - EQUIPMENT AND INSTALLATION SERVICE *.15* 0.00 0.00 3550.00 FIRE ALARM FINAL - EQUIPMENT AND INSTALLATION SERVICE *.15* 0.00 0.00 3550.00 SECURITY ALARM DEPOSIT- EQUIPMENT AND INSTALLATION SERVICE *.15* 0.00 0.00 1575.00 18 Purchase Order Activity Report Issued Date Range 01/01/2025 - 08/28/2025 8/28/2025 8:02:33 AM Page 10 of 39
Date Activity Type Payable ID Activity Amount Balance
Item Commodity Department Units Price Amount
SECURITY ALARM FINAL - EQUIPMENT AND INSTALLATION SERVICE *.15* 0.00 0.00 1575.00 2/20/2025 Invoiced DEPOSIT1/21/25 -5125.00 5125.00
Item Commodity Department Units Price Amount
FIRE ALARM DEPOSIT - EQUIPMENT AND INSTALLATION SERVICE *.15* 0.00 0.00 3550.00 SECURITY ALARM DEPOSIT- EQUIPMENT AND INSTALLATION SERVICE *.15* 0.00 0.00 1575.00 Purchase Order: 25-03313
Vendor Number: 012191 Vendor Name:DATAPROSE, LLC
2/18/2025 Issued 5396.85 5396.85
Item Commodity Department Units Price Amount
UTILITY STATEMENT SERVICES 1/1/25 - 1/31/25SERVICE *.20* 0.00 0.00 1161.76 UTILITY STATEMENT SERVICES 1/1/25 - 1/31/25SERVICE *.20* 0.00 0.00 4235.09 2/20/2025 Invoiced DP2500351 -5396.85 0.00
Item Commodity Department Units Price Amount
UTILITY STATEMENT SERVICES 1/1/25 - 1/31/25SERVICE *.20* 0.00 0.00 1161.76 UTILITY STATEMENT SERVICES 1/1/25 - 1/31/25SERVICE *.20* 0.00 0.00 4235.09 Purchase Order: 25-03315
Vendor Number: 015787 Vendor Name:E & M ELECTRIC AND MACHINERY, INC. 2/24/2025 Issued 12475.00 12475.00
Item Commodity Department Units Price Amount
WONDERWARE SOFTWARE RENEWAL SERVICE *.50* 0.00 0.00 12475.00 3/6/2025 Invoiced 456117 -12475.00 0.00
Item Commodity Department Units Price Amount
WONDERWARE SOFTWARE RENEWAL SERVICE *.50* 0.00 0.00 12475.00 Purchase Order: 25-03316
Vendor Number: 014968 Vendor Name:WILLDAN FINANCIAL SERVICES 2/28/2025 Issued 5950.00 5950.00
Item Commodity Department Units Price Amount
FY23/24 SB1029 CDIAC REPORT PREPARATION AND FILING SERVICE *.20* 0.00 0.00 950.00 FY23/24 SB1029 CDIAC REPORT PREPARATION AND FILING SERVICE *.20* 0.00 0.00 2150.00 FY23/24 SB1029 CDIAC REPORT PREPARATION AND FILING SERVICE *.20* 0.00 0.00 2850.00 3/6/2025 Invoiced 010-60911 -5950.00 0.00
Item Commodity Department Units Price Amount
FY23/24 SB1029 CDIAC REPORT PREPARATION AND FILING SERVICE *.20* 0.00 0.00 950.00 FY23/24 SB1029 CDIAC REPORT PREPARATION AND FILING SERVICE *.20* 0.00 0.00 2150.00 FY23/24 SB1029 CDIAC REPORT PREPARATION AND FILING SERVICE *.20* 0.00 0.00 2850.00 19 Purchase Order Activity Report Issued Date Range 01/01/2025 - 08/28/2025 8/28/2025 8:02:33 AM Page 11 of 39
Date Activity Type Payable ID Activity Amount Balance
Purchase Order: 25-03317
Vendor Number: 016640 Vendor Name:JONES HALL, A PROFESSIONAL LAW CORPORATION 2/28/2025 Issued 25000.00 25000.00
Item Commodity Department Units Price Amount
SPECIAL COUNSEL TO CITY AND AUTHORITY SERVICE *.20* 0.00 0.00 25000.00 3/6/2025 Invoiced 10/9/23 -25000.00 0.00
Item Commodity Department Units Price Amount
SPECIAL COUNSEL TO CITY AND AUTHORITY SERVICE *.20* 0.00 0.00 25000.00 Purchase Order: 25-03318
Vendor Number: 016567 Vendor Name:KIRBY OLDSMOBILE INC. 3/5/2025 Issued 44200.00 44200.00
Item Commodity Department Units Price Amount
2025 KIA CARNIVAL LXS GOODS *.15* 1.00 4,200.00 4200.00 2025 KIA CARNIVAL LXS GOODS *.15* 1.00 40,000.00 40000.00 3/6/2025 Invoiced 26053 -44200.00 0.00
Item Commodity Department Units Price Amount
2025 KIA CARNIVAL LXS GOODS *.15* 1.00 4,200.00 4200.00 2025 KIA CARNIVAL LXS GOODS *.15* 1.00 40,000.00 40000.00 Purchase Order: 25-03319
Vendor Number: 011151 Vendor Name:C.O.R. PLUMBING SUPPLIES 3/19/2025 Issued 10240.00 10240.00
Item Commodity Department Units Price Amount
REMOVE AND REPLACE 75' OF SDR 35 PIPE AND FITTING SERVICE *.15* 0.00 0.00 10240.00 Purchase Order: 25-03320
Vendor Number: 016606 Vendor Name:EQ LANDSCAPING, INC.
3/20/2025 Issued 26145.00 26145.00
Item Commodity Department Units Price Amount
TREE SERVICES - PRUNE 249 CITY TREES SERVICE *.15* 0.00 0.00 3525.00 TREE SERVICES - PRUNE 249 CITY TREES SERVICE *.15* 0.00 0.00 22620.00 4/28/2025 Voided - Change -26145.00 0.00
Item Commodity Department Units Price Amount
TREE SERVICES - PRUNE 249 CITY TREES SERVICE *.15* 0.00 0.00 3525.00 TREE SERVICES - PRUNE 249 CITY TREES SERVICE *.15* 0.00 0.00 22620.00 Purchase Order: 25-03321
Vendor Number: 014854 Vendor Name:AERZEN USA CORPORATION 3/20/2025 Issued 49000.00 49000.00
Item Commodity Department Units Price Amount
ON-CALL MAINTENANCE AND EMERGENCY REPAIR SRVS. SERVICE *.50* 0.00 0.00 49000.00 6/30/2025 Invoiced SEPI-25-03553 -2500.00 46500.00
Item Commodity Department Units Price Amount
ON-CALL MAINTENANCE AND EMERGENCY REPAIR SRVS. SERVICE *.50* 0.00 0.00 2500.00 Vendor Number: 016126 Vendor Name:ENVISION VTA FD AUTO LLC 20 Purchase Order Activity Report Issued Date Range 01/01/2025 - 08/28/2025 8/28/2025 8:02:33 AM Page 12 of 39
Date Activity Type Payable ID Activity Amount Balance
Purchase Order: 25-03322
3/25/2025 Issued 31098.19 31098.19
Item Commodity Department Units Price Amount
FEES GOODS *.15* 1.00 590.00 590.00
2025 FORD MAVERICK XL HYBRID GOODS *.15* 1.00 28,183.75 28183.75 3/25/2025 Invoiced 3/24/25 -31098.19 0.00
Item Commodity Department Units Price Amount
FEES GOODS *.15* 1.00 590.00 590.00
2025 FORD MAVERICK XL HYBRID GOODS *.15* 1.00 28,183.75 28183.75 Purchase Order: 25-03323
Vendor Number: 010017 Vendor Name:LIEBERT CASSIDY WHITMORE 3/25/2025 Issued 17487.35 17487.35
Item Commodity Department Units Price Amount
CLIENT/MATTER NO.: SA560-00049 INV. 282998, 280721 SERVICE *.45* 0.00 0.00 17487.35 3/25/2025 Invoiced 282998 -6810.00 10677.35
Item Commodity Department Units Price Amount
CLIENT/MATTER NO.: SA560-00049 INV. 282998, 280721 SERVICE *.45* 0.00 0.00 6810.00 3/25/2025 Invoiced 280721 -10677.35 0.00
Item Commodity Department Units Price Amount
CLIENT/MATTER NO.: SA560-00049 INV. 282998, 280721 SERVICE *.45* 0.00 0.00 10677.35 Purchase Order: 25-03324
Vendor Number: 015723 Vendor Name:MULHOLLAND CONSULTING GROUP, LLC 3/25/2025 Issued 14000.00 14000.00
Item Commodity Department Units Price Amount
CONSULTING - 2025-2027 WORKSHOPS SERVICE *.05* 0.00 0.00 14000.00 3/25/2025 Invoiced 1246 -14000.00 0.00
Item Commodity Department Units Price Amount
CONSULTING - 2025-2027 WORKSHOPS SERVICE *.05* 0.00 0.00 14000.00 Purchase Order: 25-03325
Vendor Number: 011891 Vendor Name:ULINE SHIPPING SUPPLIES 3/26/2025 Issued 37330.31 37330.31
Item Commodity Department Units Price Amount
OFFICE FURNITURE FOR POLICE STATION REMODEL GOODS *.15* 1.00 34,053.00 34053.00 4/17/2025 Invoiced 33913151 -37615.47 -285.16
Item Commodity Department Units Price Amount
OFFICE FURNITURE FOR POLICE STATION REMODEL GOODS *.15* 1.00 34,002.00 34002.00 21 Purchase Order Activity Report Issued Date Range 01/01/2025 - 08/28/2025 8/28/2025 8:02:33 AM Page 13 of 39
Date Activity Type Payable ID Activity Amount Balance
Purchase Order: 25-03326
Vendor Number: 016675 Vendor Name:KONECRANES, INC.
3/28/2025 Issued 4070.00 4070.00
Item Commodity Department Units Price Amount
INSPECTION AND CERTIFICATION SRVS. SERVICE *.50* 0.00 0.00 4070.00 5/1/2025 Invoiced 15517484 -2100.55 1969.45
Item Commodity Department Units Price Amount
INSPECTION AND CERTIFICATION SRVS. SERVICE *.50* 0.00 0.00 2100.55 Purchase Order: 25-03327
Vendor Number: 012191 Vendor Name:DATAPROSE, LLC
3/31/2025 Issued 5418.19 5418.19
Item Commodity Department Units Price Amount
BILL PERIOD 02/01/25 - 02/28/25 SERVICE *.20* 0.00 0.00 1164.87 BILL PERIOD 02/01/25 - 02/28/25 SERVICE *.20* 0.00 0.00 4253.32 4/3/2025 Invoiced DP2500906 -5418.19 0.00
Item Commodity Department Units Price Amount
BILL PERIOD 02/01/25 - 02/28/25 SERVICE *.20* 0.00 0.00 1164.87 BILL PERIOD 02/01/25 - 02/28/25 SERVICE *.20* 0.00 0.00 4253.32 Purchase Order: 25-03328
Vendor Number: 011389 Vendor Name:TYLER TECHNOLOGIES, INC 3/31/2025 Issued 10346.53 10346.53
Item Commodity Department Units Price Amount
CORE FINANCIALS, SYSTEM SOFTWARE SERVICE *.05* 0.00 0.00 10346.53 4/3/2025 Invoiced 025-501805 -10346.53 0.00
Item Commodity Department Units Price Amount
CORE FINANCIALS, SYSTEM SOFTWARE SERVICE *.05* 0.00 0.00 10346.53 Purchase Order: 25-03329
Vendor Number: 010187 Vendor Name:F M PEARCE Company
3/31/2025 Issued 10166.83 10166.83
Item Commodity Department Units Price Amount
SO#5347 2/19/2025 SERVICES SERVICE *.15* 0.00 0.00 2287.80 SO#5348 2/24/2025 SERVICES SERVICE *.15* 0.00 0.00 3473.00 SO#92160 2/25/2025 SERVICES SERVICE *.15* 0.00 0.00 4406.03 4/3/2025 Invoiced SO#5347 -2287.80 7879.03
Item Commodity Department Units Price Amount
SO#5347 2/19/2025 SERVICES SERVICE *.15* 0.00 0.00 2287.80 4/3/2025 Invoiced SO#5348 -3473.00 4406.03
Item Commodity Department Units Price Amount
SO#5348 2/24/2025 SERVICES SERVICE *.15* 0.00 0.00 3473.00 4/3/2025 Invoiced 92160 -4406.03 0.00
Item Commodity Department Units Price Amount
SO#92160 2/25/2025 SERVICES SERVICE *.15* 0.00 0.00 4406.03 22 Purchase Order Activity Report Issued Date Range 01/01/2025 - 08/28/2025 8/28/2025 8:02:33 AM Page 14 of 39
Date Activity Type Payable ID Activity Amount Balance
Purchase Order: 25-03330
Vendor Number: 013716 Vendor Name:LIBERTY PARK WATER CO. 4/2/2025 Issued 73000.00 73000.00
Item Commodity Department Units Price Amount
TWO INTEREST PAYMENTS OF $36,500.00 N/A *.50* 0.00 0.00 73000.00 4/3/2025 Invoiced 3/11/25 INTEREST -73000.00 0.00
Item Commodity Department Units Price Amount
TWO INTEREST PAYMENTS OF $36,500.00 N/A *.50* 0.00 0.00 73000.00 Purchase Order: 25-03331
Vendor Number: 014475 Vendor Name:HUBER TECHNOLOGY
4/9/2025 Issued 10920.38 10920.38
Item Commodity Department Units Price Amount
WRF REPAIR PARTS FOR INFLUENT SCREENS GOODS *.50* 1.00 10,088.12 10088.12 6/12/2025 Invoiced CD10028820 -11002.77 -82.39
Item Commodity Department Units Price Amount
WRF REPAIR PARTS FOR INFLUENT SCREENS GOODS *.50* 1.00 10,088.12 10088.12 Purchase Order: 25-03333
Vendor Number: 016684 Vendor Name:COOKSON, EARL
4/11/2025 Issued 8418.94 8418.94
Item Commodity Department Units Price Amount
DOWNTOWN PRESSURE WASHING - RECLAIMER RENTAL GOODS *.50* 1.00 475.00 475.00 DOWNTOWN PRESSURE WASHING - SERVICE SERVICE *.50* 0.00 0.00 7900.00 5/15/2025 Invoiced 24981616 -8418.94 0.00
Item Commodity Department Units Price Amount
DOWNTOWN PRESSURE WASHING - RECLAIMER RENTAL GOODS *.50* 1.00 475.00 475.00 DOWNTOWN PRESSURE WASHING - SERVICE SERVICE *.50* 0.00 0.00 7900.00 Purchase Order: 25-03334
Vendor Number: 014714 Vendor Name:MUNIQUIP, LLC.
4/14/2025 Issued 46945.95 46945.95
Item Commodity Department Units Price Amount
D3R-SHH PUMP ASSEMBLY US STANDARD GOODS *.50* 2.00 21,430.00 42860.00 Purchase Order: 25-03335
Vendor Number: 016524 Vendor Name:EXCEPTIONAL EDUCATION,LLC 4/14/2025 Issued 9000.00 9000.00
Item Commodity Department Units Price Amount
INVOICE#: SPPR-2024-W5-BW.1 SERVICE *.15* 0.00 0.00 4500.00 INVOICE#: SPPR-2024-W5-BW.2 SERVICE *.15* 0.00 0.00 4500.00 4/17/2025 Invoiced SPPR-2024-W5-BW.1 -4500.00 4500.00
Item Commodity Department Units Price Amount
INVOICE#: SPPR-2024-W5-BW.2 SERVICE *.15* 0.00 0.00 4500.00 4/17/2025 Invoiced SPPR-2024-W5-BW.2 -4500.00 0.00
Item Commodity Department Units Price Amount
23 Purchase Order Activity Report Issued Date Range 01/01/2025 - 08/28/2025 8/28/2025 8:02:33 AM Page 15 of 39
Date Activity Type Payable ID Activity Amount Balance
Item Commodity Department Units Price Amount
INVOICE#: SPPR-2024-W5-BW.1 SERVICE *.15* 0.00 0.00 4500.00 Purchase Order: 25-03336
Vendor Number: 012191 Vendor Name:DATAPROSE, LLC
4/14/2025 Issued 5414.44 5414.44
Item Commodity Department Units Price Amount
BILL PERIOD: 3/1/25 - 3/31/25 SERVICE *.20* 0.00 0.00 1162.79 BILL PERIOD: 3/1/25 - 3/31/25 SERVICE *.20* 0.00 0.00 4251.65 4/17/2025 Invoiced DP2501471 -5414.44 0.00
Item Commodity Department Units Price Amount
BILL PERIOD: 3/1/25 - 3/31/25 SERVICE *.20* 0.00 0.00 1162.79 BILL PERIOD: 3/1/25 - 3/31/25 SERVICE *.20* 0.00 0.00 4251.65 Purchase Order: 25-03337
Vendor Number: 014968 Vendor Name:WILLDAN FINANCIAL SERVICES 4/15/2025 Issued 5100.00 5100.00
Item Commodity Department Units Price Amount
FY23/24 ANNUAL CONTINUING DISCLOSURE SRVS. SERVICE *.20* 0.00 0.00 2000.00 FY23/24 ANNUAL CONTINUING DISCLOSURE SRVS. SERVICE *.20* 0.00 0.00 3100.00 4/17/2025 Invoiced 010-61832 -5100.00 0.00
Item Commodity Department Units Price Amount
FY23/24 ANNUAL CONTINUING DISCLOSURE SRVS. SERVICE *.20* 0.00 0.00 2000.00 FY23/24 ANNUAL CONTINUING DISCLOSURE SRVS. SERVICE *.20* 0.00 0.00 3100.00 Purchase Order: 25-03339
Vendor Number: 011389 Vendor Name:TYLER TECHNOLOGIES, INC 4/23/2025 Issued 21555.94 21555.94
Item Commodity Department Units Price Amount
ERP PRO UTILITIES ANNUAL FEES, HARDWARE FEES SRVICE *.05* 0.00 0.00 1284.12 PERSONNEL MNGMNT SUITE, ERP PRO FINANCIALS SERVICE *.05* 0.00 0.00 20271.82 5/1/2025 Invoiced 025-506755 -21555.94 0.00
Item Commodity Department Units Price Amount
ERP PRO UTILITIES ANNUAL FEES, HARDWARE FEES SRVICE *.05* 0.00 0.00 1284.12 PERSONNEL MNGMNT SUITE, ERP PRO FINANCIALS SERVICE *.05* 0.00 0.00 20271.82 Purchase Order: 25-03340
Vendor Number: 011306 Vendor Name:CONSOLIDATED ELECTRICAL DISTRIBUTOR 4/24/2025 Issued 5775.46 5775.46
Item Commodity Department Units Price Amount
REPLACEMENT PARTS FOR WRF PUMP GOODS *.50* 1.00 5,360.06 5360.06 5/29/2025 Invoiced 9009-1057545 -5748.66 26.80
Item Commodity Department Units Price Amount
REPLACEMENT PARTS FOR WRF PUMP GOODS *.50* 1.00 5,360.06 5360.06 24 Purchase Order Activity Report Issued Date Range 01/01/2025 - 08/28/2025 8/28/2025 8:02:33 AM Page 16 of 39
Date Activity Type Payable ID Activity Amount Balance
Purchase Order: 25-03341
Vendor Number: 010395 Vendor Name:FAMCON PIPE & SUPPLY, INC. 4/25/2025 Issued 402.72 402.72
Item Commodity Department Units Price Amount
6" SB #239 RPR Clamp w/1" Tap GOODS *.50* 1.00 375.50 375.50 Purchase Order: 25-03342
Vendor Number: 016693 Vendor Name:WEST COAST TELCOM PRODUCTS 4/25/2025 Issued 4955.14 4955.14
Item Commodity Department Units Price Amount
RECEIVER, vLOC3-PRO, EQUIPPED WITH Li-ion BATTERY GOODS *.50* 1.00 1,000.00 1000.00 RECEIVER, vLOC3-PRO, EQUIPPED WITH Li-ion BATTERY GOODS *.50* 1.00 2,955.14 2955.14 5/15/2025 Invoiced W17837 -4955.14 0.00
Item Commodity Department Units Price Amount
RECEIVER, vLOC3-PRO, EQUIPPED WITH Li-ion BATTERY GOODS *.50* 1.00 1,000.00 1000.00 RECEIVER, vLOC3-PRO, EQUIPPED WITH Li-ion BATTERY GOODS *.50* 1.00 2,955.14 2955.14 Purchase Order: 25-03343
Vendor Number: 016683 Vendor Name:DON JAVI'S TREE SERVICE IN 4/29/2025 Issued 26900.00 26900.00
Item Commodity Department Units Price Amount
PRUNE 249 CITY TREES SERVICE *.15* 0.00 0.00 4280.00
PRUNE 249 CITY TREES SERVICE *.15* 0.00 0.00 22620.00
5/29/2025 Invoiced INV247 -26900.00 0.00
Item Commodity Department Units Price Amount
PRUNE 249 CITY TREES SERVICE *.15* 0.00 0.00 4280.00
PRUNE 249 CITY TREES SERVICE *.15* 0.00 0.00 22620.00
Purchase Order: 25-03344
Vendor Number: 010960 Vendor Name:PUBLIC WORKS AGENCY
4/30/2025 Issued 15002.10 15002.10
Item Commodity Department Units Price Amount
SANTA CLARA RIVER BACTERIA TMDL SERVICE *.50* 0.00 0.00 15002.10 5/15/2025 Invoiced WPD-1391 -15002.10 0.00
Item Commodity Department Units Price Amount
SANTA CLARA RIVER BACTERIA TMDL SERVICE *.50* 0.00 0.00 15002.10 25 Purchase Order Activity Report Issued Date Range 01/01/2025 - 08/28/2025 8/28/2025 8:02:33 AM Page 17 of 39
Date Activity Type Payable ID Activity Amount Balance
Purchase Order: 25-03345
Vendor Number: 016694 Vendor Name:HR DYNAMICS & PERFORMANCE, INC 4/30/2025 Issued 55000.00 55000.00
Item Commodity Department Units Price Amount
HUMAN RESOURCES CONSULTING SRVS. SERVICE *.05* 0.00 0.00 55000.00 5/15/2025 Invoiced 5/7/25 -27407.00 27593.00
Item Commodity Department Units Price Amount
HUMAN RESOURCES CONSULTING SRVS. SERVICE *.05* 0.00 0.00 27407.00 5/15/2025 Invoiced 3/24/25 -25266.06 2326.94
Item Commodity Department Units Price Amount
HUMAN RESOURCES CONSULTING SRVS. SERVICE *.05* 0.00 0.00 25266.06 Purchase Order: 25-03346
Vendor Number: 016035 Vendor Name:APEX GENERAL CONTRACTORS, INC 5/5/2025 Issued 73527.45 73527.45
Item Commodity Department Units Price Amount
RENTENTION HELD ON MULTIPLE INVOICES PAIDN/A *.30* 0.00 0.00 73527.45 5/5/2025 Invoiced 2157-RET -73527.45 0.00
Item Commodity Department Units Price Amount
RENTENTION HELD ON MULTIPLE INVOICES PAIDN/A *.30* 0.00 0.00 73527.45 Purchase Order: 25-03347
Vendor Number: 015640 Vendor Name:HUITT-ZOLLARS, INC.
5/5/2025 Issued 63720.00 63720.00
Item Commodity Department Units Price Amount
TO#1 - CANYON BOOSTER PUMP STATION N/A *.50* 0.00 0.00 33800.00 TO#2 - WELL NO. 12 IMPROVEMENTS N/A *.50* 0.00 0.00 29920.00 Purchase Order: 25-03349
Vendor Number: 015666 Vendor Name:GOVINVEST INC.
5/6/2025 Issued 7000.00 7000.00
Item Commodity Department Units Price Amount
PENSION MODULE - ANNUAL SUBSCRIPTION FEESERVICE *.20* 0.00 0.00 7000.00 5/15/2025 Invoiced 2025-6229 -7000.00 0.00
Item Commodity Department Units Price Amount
PENSION MODULE - ANNUAL SUBSCRIPTION FEESERVICE *.20* 0.00 0.00 7000.00 Purchase Order: 25-03350
Vendor Number: 016702 Vendor Name:BC RINCON CONSTRUCTION, INC. 5/15/2025 Issued 23287.00 23287.00
Item Commodity Department Units Price Amount
CONCRETE SERVICES NEEDED AT B&G CLUB SERVICE *.15* 0.00 0.00 23287.00 6/30/2025 Invoiced 12989 -23287.00 0.00
Item Commodity Department Units Price Amount
CONCRETE SERVICES NEEDED AT B&G CLUB SERVICE *.15* 0.00 0.00 23287.00 Vendor Number: 013561 Vendor Name:GOVERNMENTJOBS.COM, INC. 26 Purchase Order Activity Report Issued Date Range 01/01/2025 - 08/28/2025 8/28/2025 8:02:33 AM Page 18 of 39
Date Activity Type Payable ID Activity Amount Balance
Purchase Order: 25-03351
5/20/2025 Issued 8269.24 8269.24
Item Commodity Department Units Price Amount
GOVERNMENTJOBS.COM AND INSIGHT SUBSCRIPTION N/A *.05* 0.00 0.00 8269.24 5/29/2025 Invoiced INV-134247 -8269.24 0.00
Item Commodity Department Units Price Amount
GOVERNMENTJOBS.COM AND INSIGHT SUBSCRIPTION N/A *.05* 0.00 0.00 8269.24 Purchase Order: 25-03352
Vendor Number: 010799 Vendor Name:SPARLING INSTRUMENTS, INC. 5/20/2025 Issued 3930.00 3930.00
Item Commodity Department Units Price Amount
FIELD SERVICE - LABOR N/A *.50* 0.00 0.00 3930.00
6/26/2025 Invoiced 3079401 -3930.00 0.00
Item Commodity Department Units Price Amount
FIELD SERVICE - LABOR N/A *.50* 0.00 0.00 3930.00
Purchase Order: 25-03353
Vendor Number: 015721 Vendor Name:NHA ADVISORS
5/20/2025 Issued 10656.25 10656.25
Item Commodity Department Units Price Amount
BILLING PERIOD 1.1.25 - 4.30.25 SERVICE *.20* 0.00 0.00 8456.25 BILLING PERIOD MAY 2025 SERVICE *.20* 0.00 0.00 2200.00 5/29/2025 Invoiced #01678 -8456.25 2200.00
Item Commodity Department Units Price Amount
BILLING PERIOD 1.1.25 - 4.30.25 SERVICE *.20* 0.00 0.00 8456.25 Purchase Order: 25-03354
Vendor Number: 015580 Vendor Name:RECDESK LLC
5/27/2025 Issued 5460.00 5460.00
Item Commodity Department Units Price Amount
RD-SUBSCRIPTIONS SERVICE *.15* 0.00 0.00 1460.00
RD-SUBSCRIPTIONS SERVICE *.15* 0.00 0.00 1500.00
RD-SUBSCRIPTIONS SERVICE *.15* 0.00 0.00 2500.00
5/29/2025 Invoiced RD-001305 -5460.00 0.00
Item Commodity Department Units Price Amount
RD-SUBSCRIPTIONS SERVICE *.15* 0.00 0.00 1460.00
RD-SUBSCRIPTIONS SERVICE *.15* 0.00 0.00 1500.00
RD-SUBSCRIPTIONS SERVICE *.15* 0.00 0.00 2500.00
Purchase Order: 25-03355
Vendor Number: 011336 Vendor Name:CDCE INC.
5/27/2025 Issued 4980.43 4980.43
Item Commodity Department Units Price Amount
PANASONIC TOUGHBOOK FZ-55 GOODS *.50* 1.00 119.80 119.80 PANASONIC TOUGHBOOK FZ-55 GOODS *.50* 1.00 1,001.45 1001.45 27 Purchase Order Activity Report Issued Date Range 01/01/2025 - 08/28/2025 8/28/2025 8:02:33 AM Page 19 of 39
Date Activity Type Payable ID Activity Amount Balance
Item Commodity Department Units Price Amount
PANASONIC TOUGHBOOK FZ-55 GOODS *.50* 1.00 1,859.18 1859.18 PANASONIC TOUGHBOOK FZ-55 GOODS *.50* 1.00 2,000.00 2000.00 6/26/2025 Invoiced 143696 -4829.66 150.77
Item Commodity Department Units Price Amount
PANASONIC TOUGHBOOK FZ-55 GOODS *.50* 0.92 1,859.18 1708.41 PANASONIC TOUGHBOOK FZ-55 GOODS *.50* 1.00 119.80 119.80 PANASONIC TOUGHBOOK FZ-55 GOODS *.50* 1.00 1,001.45 1001.45 PANASONIC TOUGHBOOK FZ-55 GOODS *.50* 1.00 2,000.00 2000.00 6/30/2025 Invoiced 143738 -150.77 0.00
Item Commodity Department Units Price Amount
PANASONIC TOUGHBOOK FZ-55 GOODS *.50* 0.08 1,859.18 150.77 Purchase Order: 25-03356
Vendor Number: 010975 Vendor Name:VENTURA REGIONAL SANITATION DISTRICT 5/28/2025 Issued 32527.60 32527.60
Item Commodity Department Units Price Amount
PAY VRSD FOR XYLEM PUMP REPLACEMENT SRVS. N/A *.50* 0.00 0.00 32527.60 5/29/2025 Invoiced 234303-04/30/25 XYLEM -32527.60 0.00 Item Commodity Department Units Price Amount
PAY VRSD FOR XYLEM PUMP REPLACEMENT SRVS. N/A *.50* 0.00 0.00 32527.60 Purchase Order: 25-03357
Vendor Number: 015016 Vendor Name:SPL LANDSCAPE INC.
6/3/2025 Issued 20800.00 20800.00
Item Commodity Department Units Price Amount
TREE PRUNING SERVICES SERVICE *.15* 0.00 0.00 5732.30
TREE PRUNING SERVICES SERVICE *.15* 0.00 0.00 15067.70
6/30/2025 Invoiced 15311 -20800.00 0.00
Item Commodity Department Units Price Amount
TREE PRUNING SERVICES SERVICE *.15* 0.00 0.00 5732.30
TREE PRUNING SERVICES SERVICE *.15* 0.00 0.00 15067.70
Purchase Order: 25-03358
Vendor Number: 014870 Vendor Name:BOYD & ASSOCIATES
6/3/2025 Issued 9750.00 9750.00
Item Commodity Department Units Price Amount
INSTALLATION AND MONTHLY ALARM SERVICESSERVICE *.15* 0.00 0.00 9750.00 6/26/2025 Invoiced 354122 -1710.00 8040.00
Item Commodity Department Units Price Amount
INSTALLATION AND MONTHLY ALARM SERVICESSERVICE *.15* 0.00 0.00 1710.00 28 Purchase Order Activity Report Issued Date Range 01/01/2025 - 08/28/2025 8/28/2025 8:02:33 AM Page 20 of 39
Date Activity Type Payable ID Activity Amount Balance
Purchase Order: 25-03360
Vendor Number: 015859 Vendor Name:ROGERS, ANDERSON, MALODY & SCOTT, LLP 6/5/2025 Issued 10270.00 10270.00
Item Commodity Department Units Price Amount
MARCH 2025 - PROFESSIONAL SERVICES SERVICE *.20* 0.00 0.00 10270.00 6/5/2025 Voided - Change -10270.00 0.00
Item Commodity Department Units Price Amount
MARCH 2025 - PROFESSIONAL SERVICES SERVICE *.20* 0.00 0.00 10270.00 Purchase Order: 25-03361
Vendor Number: 016746 Vendor Name:PACIFIC ENERGY CONCEPTS, LLC 6/6/2025 Issued 48401.28 48401.28
Item Commodity Department Units Price Amount
LED PROJECT - CITY HALL, COMM CTR. ADMIN. BUILDING SERVICE *.15* 0.00 0.00 47719.00 Purchase Order: 25-03362
Vendor Number: 015399 Vendor Name:ROBERT WILLIAM COMPANY, LLC 6/9/2025 Issued 13633.55 13633.55
Item Commodity Department Units Price Amount
PROJ. MGMNT SERVS. FOR GENERATOR AT COMM CTR. SERVICE *.15* 0.00 0.00 13633.55 6/12/2025 Invoiced 8089 -13633.55 0.00
Item Commodity Department Units Price Amount
PROJ. MGMNT SERVS. FOR GENERATOR AT COMM CTR. SERVICE *.15* 0.00 0.00 13633.55 Purchase Order: 25-03363
Vendor Number: 015829 Vendor Name:MANUFACTURERS EDGE INC. 6/10/2025 Issued 1461.39 1461.39
Item Commodity Department Units Price Amount
GRUNDFOS KITS: #97751479, #97751533, #97751479 GOODS *.50* 1.00 1,315.20 1315.20 6/30/2025 Invoiced SIN208202 -1461.39 0.00
Item Commodity Department Units Price Amount
GRUNDFOS KITS: #97751479, #97751533, #97751479 GOODS *.50* 1.00 1,315.20 1315.20 29 Purchase Order Activity Report Issued Date Range 01/01/2025 - 08/28/2025 8/28/2025 8:02:33 AM Page 21 of 39
Date Activity Type Payable ID Activity Amount Balance
Purchase Order: 25-03364
Vendor Number: 015859 Vendor Name:ROGERS, ANDERSON, MALODY & SCOTT, LLP 6/10/2025 Issued 11400.00 11400.00
Item Commodity Department Units Price Amount
BILLING FOR AUDIT SRVS FOR FY ENDING 6/30/2024 SERVICE *.20* 0.00 0.00 360.00 BILLING FOR AUDIT SRVS FOR FY ENDING 6/30/2024 SERVICE *.20* 0.00 0.00 1680.00 BILLING FOR AUDIT SRVS FOR FY ENDING 6/30/2024 SERVICE *.20* 0.00 0.00 2280.00 BILLING FOR CONSULTING SRVS - FY ENDING 6/30/2024 SERVICE *.20* 0.00 0.00 5400.00 6/12/2025 Invoiced 77482 -6000.00 5400.00
Item Commodity Department Units Price Amount
BILLING FOR AUDIT SRVS FOR FY ENDING 6/30/2024 SERVICE *.20* 0.00 0.00 360.00 BILLING FOR AUDIT SRVS FOR FY ENDING 6/30/2024 SERVICE *.20* 0.00 0.00 1680.00 BILLING FOR AUDIT SRVS FOR FY ENDING 6/30/2024 SERVICE *.20* 0.00 0.00 2280.00 6/12/2025 Invoiced 77478 -5400.00 0.00
Item Commodity Department Units Price Amount
BILLING FOR CONSULTING SRVS - FY ENDING 6/30/2024 SERVICE *.20* 0.00 0.00 5400.00 Purchase Order: 25-03365
Vendor Number: 016675 Vendor Name:KONECRANES, INC.
6/17/2025 Issued 5826.63 5826.63
Item Commodity Department Units Price Amount
SINGLE GIRDER EOT - 1 TROLLEY CHAIN HOIST, MDR SERVICE *.50* 0.00 0.00 5826.63 Purchase Order: 25-03366
Vendor Number: 015236 Vendor Name:CIVIC PLUS / PATTI CORPORATION 6/17/2025 Issued 8465.71 8465.71
Item Commodity Department Units Price Amount
ANNUAL RENEWAL 6.24.25 THRU 6.23.26 N/A *.05* 0.00 0.00 8465.71 6/26/2025 Invoiced #334771 -8465.71 0.00
Item Commodity Department Units Price Amount
ANNUAL RENEWAL 6.24.25 THRU 6.23.26 N/A *.05* 0.00 0.00 8465.71 Purchase Order: 25-03367
Vendor Number: 011303 Vendor Name:CDW GOVERNMENT INC
6/17/2025 Issued 14304.06 14304.06
Item Commodity Department Units Price Amount
HAVIS LITE VEHICLE DOCK (12) GOODS *.45* 12.00 1,091.08 13092.96 30 Purchase Order Activity Report Issued Date Range 01/01/2025 - 08/28/2025 8/28/2025 8:02:33 AM Page 22 of 39
Date Activity Type Payable ID Activity Amount Balance
Purchase Order: 25-03368
Vendor Number: 011303 Vendor Name:CDW GOVERNMENT INC
6/17/2025 Issued 84028.93 84028.93
Item Commodity Department Units Price Amount
PANASONIC TOUGHBOOK 40 AND SERVICES SERVICE *.45* 0.00 0.00 10833.00 PANASONIC TOUGHBOOK 40 AND SERVICES SERVICE *.45* 0.00 0.00 31195.93 PANASONIC TOUGHBOOK 40 AND SERVICES SERVICE *.45* 0.00 0.00 42000.00 6/30/2025 Invoiced AE9AA1Y -76516.93 7512.00
Item Commodity Department Units Price Amount
PANASONIC TOUGHBOOK 40 AND SERVICES SERVICE *.45* 0.00 0.00 10833.00 PANASONIC TOUGHBOOK 40 AND SERVICES SERVICE *.45* 0.00 0.00 23683.93 PANASONIC TOUGHBOOK 40 AND SERVICES SERVICE *.45* 0.00 0.00 42000.00 6/30/2025 Invoiced AF38D8C 25-03368 -7512.00 0.00
Item Commodity Department Units Price Amount
PANASONIC TOUGHBOOK 40 AND SERVICES SERVICE *.45* 0.00 0.00 7512.00 Purchase Order: 25-03370
Vendor Number: 015829 Vendor Name:MANUFACTURERS EDGE INC. 6/18/2025 Issued 2582.61 2582.61
Item Commodity Department Units Price Amount
GRUNDFOS - 97751479 KIT, VALVE/DIAPHRAGMGOODS *.50* 2.00 408.00 816.00 GRUNDFOS - 97751533 KIT, VALVE/DIAPHRAGMGOODS *.50* 3.00 499.20 1497.60 Purchase Order: 25-03371
Vendor Number: 011582 Vendor Name:ECS IMAGING INC
6/19/2025 Issued 7567.00 7567.00
Item Commodity Department Units Price Amount
LASERFICHE SOFTWARE ANNUAL RENEWAL SERVICE *.05* 0.00 0.00 7567.00 6/24/2025 Voided - Change -7567.00 0.00
Item Commodity Department Units Price Amount
LASERFICHE SOFTWARE ANNUAL RENEWAL SERVICE *.05* 0.00 0.00 7567.00 Purchase Order: 25-03373
Vendor Number: 015859 Vendor Name:ROGERS, ANDERSON, MALODY & SCOTT, LLP 6/20/2025 Issued 29000.00 29000.00
Item Commodity Department Units Price Amount
PROGRESS BILLING FOR THE FY ENDING 6/30/2024 SERVICE *.20* 0.00 0.00 1740.00 PROGRESS BILLING FOR THE FY ENDING 6/30/2024 SERVICE *.20* 0.00 0.00 8120.00 PROGRESS BILLING FOR THE FY ENDING 6/30/2024 SERVICE *.20* 0.00 0.00 11020.00 6/26/2025 Invoiced 77953 -29000.00 0.00
Item Commodity Department Units Price Amount
PROGRESS BILLING FOR THE FY ENDING 6/30/2024 SERVICE *.20* 0.00 0.00 1740.00 PROGRESS BILLING FOR THE FY ENDING 6/30/2024 SERVICE *.20* 0.00 0.00 8120.00 PROGRESS BILLING FOR THE FY ENDING 6/30/2024 SERVICE *.20* 0.00 0.00 11020.00 31 Purchase Order Activity Report Issued Date Range 01/01/2025 - 08/28/2025 8/28/2025 8:02:33 AM Page 23 of 39
Date Activity Type Payable ID Activity Amount Balance
Purchase Order: 25-03374
Vendor Number: 016240 Vendor Name:ATKINSON, ANDELSON, LOYA, RUUD AND ROMO 6/30/2025 Issued 36405.19 36405.19
Item Commodity Department Units Price Amount
PROFESSIONAL SERVICES - NEGOTIATIONS SERVICE *.05* 0.00 0.00 40666.36 6/30/2025 Invoiced 749467 -10617.09 25788.10
Item Commodity Department Units Price Amount
PROFESSIONAL SERVICES - NEGOTIATIONS SERVICE *.05* 0.00 0.00 10617.09 6/30/2025 Invoiced 751944 -16027.21 9760.89
Item Commodity Department Units Price Amount
PROFESSIONAL SERVICES - NEGOTIATIONS SERVICE *.05* 0.00 0.00 16027.21 6/30/2025 Changed 4261.17 14022.06
Item Commodity Department Units Price Amount
PROFESSIONAL SERVICES - NEGOTIATIONS SERVICE *.05* 0.00 0.00 40666.36 Purchase Order: 25-03375
Vendor Number: 010406 Vendor Name:FERGUSON WATERWORKS #1084 6/23/2025 Issued 3867.24 3867.24
Item Commodity Department Units Price Amount
SEQUOIA 3 PORT HYDRANT GOODS *.50* 1.00 3,539.81 3539.81 8/21/2025 Invoiced 0054469 -3867.24 0.00
Item Commodity Department Units Price Amount
SEQUOIA 3 PORT HYDRANT GOODS *.50* 1.00 3,539.81 3539.81 Purchase Order: 25-03376
Vendor Number: 011389 Vendor Name:TYLER TECHNOLOGIES, INC 6/23/2025 Issued 12565.76 12565.76
Item Commodity Department Units Price Amount
RENEW: SOFTWARE SUPPORT & MAINTENANCE: ENERGOV SERVICE *.05* 0.00 0.00 12565.76 6/26/2025 Invoiced 025-513983 -12565.76 0.00
Item Commodity Department Units Price Amount
RENEW: SOFTWARE SUPPORT & MAINTENANCE: ENERGOV SERVICE *.05* 0.00 0.00 12565.76 Purchase Order: 25-03377
Vendor Number: 016756 Vendor Name:BACKFLOW SOLUTIONS, INC. 6/24/2025 Issued 16153.00 16153.00
Item Commodity Department Units Price Amount
BACKFLOW MANAGEMENT SOFTWARE LICENSEGOODS *.50* 1.00 16,153.00 16153.00 Purchase Order: 25-03378
Vendor Number: 016781 Vendor Name:TENSHON LLC
6/30/2025 Issued 9363.64 9363.64
Item Commodity Department Units Price Amount
CUSTOM SHADE SAIL GOODS *.45* 1.00 8,624.08 8624.08
6/30/2025 Invoiced 25-0253-R2 -9363.64 0.00
Item Commodity Department Units Price Amount
CUSTOM SHADE SAIL GOODS *.45* 1.00 8,624.08 8624.08
32 Purchase Order Activity Report Issued Date Range 01/01/2025 - 08/28/2025 8/28/2025 8:02:33 AM Page 24 of 39
Date Activity Type Payable ID Activity Amount Balance
Item Commodity Department Units Price Amount
Purchase Order: 25-03381
Vendor Number: 014686 Vendor Name:HASA, INC.
6/30/2025 Issued 5740.64 5740.64
Item Commodity Department Units Price Amount
MULTI-CHLOR SUPPLY GOODS *.50* 1.00 5,740.64 5740.64
6/30/2025 Invoiced 1029647 -5740.64 0.00
Item Commodity Department Units Price Amount
MULTI-CHLOR SUPPLY GOODS *.50* 1.00 5,740.64 5740.64
Purchase Order: 25-03383
Vendor Number: 010847 Vendor Name:FARMERS IRRIGATION
6/30/2025 Issued 14178.43 14178.43
Item Commodity Department Units Price Amount
RENT: 180 PALM AVE. APRIL 2025 N/A *.50* 0.00 0.00 3573.14 RENT: 180 PALM AVE. FEB - MARCH 2025 N/A *.50* 0.00 0.00 7146.28 RENT: 180 PALM AVE. JAN 2025 N/A *.50* 0.00 0.00 3459.01 6/30/2025 Invoiced 20725 -3573.14 10605.29
Item Commodity Department Units Price Amount
RENT: 180 PALM AVE. APRIL 2025 N/A *.50* 0.00 0.00 3573.14 6/30/2025 Invoiced 20551 -3459.01 7146.28
Item Commodity Department Units Price Amount
RENT: 180 PALM AVE. JAN 2025 N/A *.50* 0.00 0.00 3459.01 6/30/2025 Invoiced 20701 -7146.28 0.00
Item Commodity Department Units Price Amount
RENT: 180 PALM AVE. FEB - MARCH 2025 N/A *.50* 0.00 0.00 7146.28 Purchase Order: 25-03387
Vendor Number: 016034 Vendor Name:SPIRIT OF SANTA PAULA 6/30/2025 Issued 8000.00 8000.00
Item Commodity Department Units Price Amount
BASE OPERATION EXPENSES SERVICE *.30* 0.00 0.00 8000.00 6/30/2025 Invoiced MAR- JUN 2025 -8000.00 0.00
Item Commodity Department Units Price Amount
BASE OPERATION EXPENSES SERVICE *.30* 0.00 0.00 8000.00 Purchase Order: 25-03388
Vendor Number: 016694 Vendor Name:HR DYNAMICS & PERFORMANCE, INC 6/30/2025 Issued 6270.00 6270.00
Item Commodity Department Units Price Amount
ADDITIONAL WORK PROVIDED. MAY - JUNE 2025SERVICE *.05* 0.00 0.00 6270.00 6/30/2025 Invoiced 6/30/25 -6270.00 0.00
Item Commodity Department Units Price Amount
ADDITIONAL WORK PROVIDED. MAY - JUNE 2025SERVICE *.05* 0.00 0.00 6270.00 Vendor Number: 015721 Vendor Name:NHA ADVISORS
33 Purchase Order Activity Report Issued Date Range 01/01/2025 - 08/28/2025 8/28/2025 8:02:33 AM Page 25 of 39
Date Activity Type Payable ID Activity Amount Balance
Purchase Order: 25-03393
6/30/2025 Issued 6675.00 6675.00
Item Commodity Department Units Price Amount
BILLING PERIOD: 5/1/25 - 6/30/25 SERVICE *.20* 0.00 0.00 6675.00 6/30/2025 Invoiced #01744 -6675.00 0.00
Item Commodity Department Units Price Amount
BILLING PERIOD: 5/1/25 - 6/30/25 SERVICE *.20* 0.00 0.00 6675.00 Purchase Order: 25-03397
Vendor Number: 016683 Vendor Name:DON JAVI'S TREE SERVICE IN 6/30/2025 Issued 14200.00 14200.00
Item Commodity Department Units Price Amount
WEED ABATEMENT SERVICES AT WRF SERVICE *.50* 0.00 0.00 14200.00 6/30/2025 Invoiced INV272 -14200.00 0.00
Item Commodity Department Units Price Amount
WEED ABATEMENT SERVICES AT WRF SERVICE *.50* 0.00 0.00 14200.00 Purchase Order: 25-03407
Vendor Number: 016692 Vendor Name:WRIGHT, NICOLE
6/30/2025 Issued 8242.50 8242.50
Item Commodity Department Units Price Amount
SRVS. RENDERED JUNE, 3 - 27, 2025 SERVICE *.05* 0.00 0.00 8242.50 6/30/2025 Invoiced 1067 -8242.50 0.00
Item Commodity Department Units Price Amount
SRVS. RENDERED JUNE, 3 - 27, 2025 SERVICE *.05* 0.00 0.00 8242.50 Purchase Order: 25-03424
Vendor Number: 012191 Vendor Name:DATAPROSE, LLC
6/30/2025 Issued 11463.35 11463.35
Item Commodity Department Units Price Amount
SERVICES FOR MONTHLY UTILITY STATEMENTSSERVICE *.20* 0.00 0.00 153.34 SERVICES FOR MONTHLY UTILITY STATEMENTSSERVICE *.20* 0.00 0.00 153.74 SERVICES FOR MONTHLY UTILITY STATEMENTSSERVICE *.20* 0.00 0.00 2607.84 SERVICES FOR MONTHLY UTILITY STATEMENTSSERVICE *.20* 0.00 0.00 8548.43 6/30/2025 Invoiced DP2502617 -11447.16 16.19
Item Commodity Department Units Price Amount
SERVICES FOR MONTHLY UTILITY STATEMENTSSERVICE *.20* 0.00 0.00 153.34 SERVICES FOR MONTHLY UTILITY STATEMENTSSERVICE *.20* 0.00 0.00 153.74 SERVICES FOR MONTHLY UTILITY STATEMENTSSERVICE *.20* 0.00 0.00 2591.65 SERVICES FOR MONTHLY UTILITY STATEMENTSSERVICE *.20* 0.00 0.00 8548.43 6/30/2025 Invoiced DP2503209 -16.19 0.00
Item Commodity Department Units Price Amount
SERVICES FOR MONTHLY UTILITY STATEMENTSSERVICE *.20* 0.00 0.00 16.19 Vendor Number: 014663 Vendor Name:PHOENIX CIVIL ENGINEERING, INC. 34 Purchase Order Activity Report Issued Date Range 01/01/2025 - 08/28/2025 8/28/2025 8:02:33 AM Page 26 of 39
Date Activity Type Payable ID Activity Amount Balance
Purchase Order: 25-1004-2025
3/5/2025 Issued 118755.00 118755.00
Item Commodity Department Units Price Amount
PSA-CONSTRUCTION MGMT SRVS.- CANYON BOOSTER SERVICE *.50* 0.00 0.00 118755.00 6/30/2025 Invoiced 25163 -1930.00 116825.00
Item Commodity Department Units Price Amount
PSA-CONSTRUCTION MGMT SRVS.- CANYON BOOSTER SERVICE *.50* 0.00 0.00 1930.00 6/30/2025 Invoiced 25253 -715.00 116110.00
Item Commodity Department Units Price Amount
PSA-CONSTRUCTION MGMT SRVS.- CANYON BOOSTER SERVICE *.50* 0.00 0.00 715.00 7/9/2025 Invoiced 25219 -4856.25 111253.75
Item Commodity Department Units Price Amount
PSA-CONSTRUCTION MGMT SRVS.- CANYON BOOSTER SERVICE *.50* 0.00 0.00 4856.25 Purchase Order: 25-1005-2025
Vendor Number: 014663 Vendor Name:PHOENIX CIVIL ENGINEERING, INC. 3/5/2025 Issued 106825.00 106825.00
Item Commodity Department Units Price Amount
PSA-CONSTRUCTION MGMT SRVS.- WELL 12 SERVICE *.50* 0.00 0.00 106825.00 6/30/2025 Invoiced 25220 -6075.00 100750.00
Item Commodity Department Units Price Amount
PSA-CONSTRUCTION MGMT SRVS.- WELL 12 SERVICE *.50* 0.00 0.00 6075.00 6/30/2025 Invoiced 25164 -1915.00 98835.00
Item Commodity Department Units Price Amount
PSA-CONSTRUCTION MGMT SRVS.- WELL 12 SERVICE *.50* 0.00 0.00 1915.00 Purchase Order: 25-1010-2023-3
Vendor Number: 010289 Vendor Name:PROUSYS, INC
1/2/2025 Issued 25750.00 25750.00
Item Commodity Department Units Price Amount
MWO#9 - PUNCH LIST SPECIFIC TO NOV SRVS. SERVICE *.50* 0.00 0.00 25750.00 2/20/2025 Invoiced 1050 -3800.00 21950.00
Item Commodity Department Units Price Amount
MWO#9 - PUNCH LIST SPECIFIC TO NOV SRVS. SERVICE *.50* 0.00 0.00 3800.00 3/20/2025 Invoiced 1059 -5100.00 16850.00
Item Commodity Department Units Price Amount
MWO#9 - PUNCH LIST SPECIFIC TO NOV SRVS. SERVICE *.50* 0.00 0.00 5100.00 5/1/2025 Invoiced 1070 -6500.00 10350.00
Item Commodity Department Units Price Amount
MWO#9 - PUNCH LIST SPECIFIC TO NOV SRVS. SERVICE *.50* 0.00 0.00 6500.00 6/30/2025 Invoiced 1085 -9100.00 1250.00
Item Commodity Department Units Price Amount
MWO#9 - PUNCH LIST SPECIFIC TO NOV SRVS. SERVICE *.50* 0.00 0.00 9100.00 Vendor Number: 016701 Vendor Name:WITTENBERG, MARK J.
35 Purchase Order Activity Report Issued Date Range 01/01/2025 - 08/28/2025 8/28/2025 8:02:33 AM Page 27 of 39
Date Activity Type Payable ID Activity Amount Balance
Purchase Order: 25-1010-2025
6/18/2025 Issued 16002.00 16002.00
Item Commodity Department Units Price Amount
INVESTIGATIONS DIVISION AUDIT - PSA 1010-2025 SERVICE *.45* 0.00 0.00 16002.00 6/26/2025 Invoiced 25-008 -16002.00 0.00
Item Commodity Department Units Price Amount
INVESTIGATIONS DIVISION AUDIT - PSA 1010-2025 SERVICE *.45* 0.00 0.00 16002.00 Purchase Order: 25-1020-2025
Vendor Number: 015976 Vendor Name:DR MARIA CHURCH INTERNATIONAL LLC 6/3/2025 Issued 22000.00 22000.00
Item Commodity Department Units Price Amount
PROFESSIONAL SERVICES N/A *.05* 0.00 0.00 22000.00
6/12/2025 Invoiced 00010022125 -8000.00 14000.00
Item Commodity Department Units Price Amount
PROFESSIONAL SERVICES N/A *.05* 0.00 0.00 8000.00
Purchase Order: 25-1021-2025
Vendor Number: 016766 Vendor Name:KT INDUSTRIES, INC.
6/18/2025 Issued 9800.00 9800.00
Item Commodity Department Units Price Amount
POWER QUALITY ASSESSMENT SERVICE *.50* 0.00 0.00 9800.00 Purchase Order: 25-1022-2025
Vendor Number: 016764 Vendor Name:CLP ENGINEERING, LLC
6/19/2025 Issued 25000.00 25000.00
Item Commodity Department Units Price Amount
PROFESSIONAL SERVICES AGREEMENT - SCE M.I.P. SERVICE *.50* 0.00 0.00 25000.00 Purchase Order: 25-1023-2025
Vendor Number: 016546 Vendor Name:BARK AND BRANCH LANDSCAPING 6/18/2025 Issued 4725.00 4725.00
Item Commodity Department Units Price Amount
LANDSCAPING SERVICES - JUNE 16-30, 2025 SERVICE *.15* 0.00 0.00 4725.00 6/30/2025 Invoiced 1038 -4725.00 0.00
Item Commodity Department Units Price Amount
LANDSCAPING SERVICES - JUNE 16-30, 2025 SERVICE *.15* 0.00 0.00 4725.00 Purchase Order: 25-1057-2024
Vendor Number: 016626 Vendor Name:ZENCITY TECHNOLOGIES US INC. 1/13/2025 Issued 6000.00 6000.00
Item Commodity Department Units Price Amount
INV# SI256000019 ZENCITY 360 ESSENTIALS - STANDARD SERVICE *.05* 0.00 0.00 6000.00 1/23/2025 Invoiced SI256000019 -6000.00 0.00
Item Commodity Department Units Price Amount
INV# SI256000019 ZENCITY 360 ESSENTIALS - STANDARD SERVICE *.05* 0.00 0.00 6000.00 36 Purchase Order Activity Report Issued Date Range 01/01/2025 - 08/28/2025 8/28/2025 8:02:33 AM Page 28 of 39
Date Activity Type Payable ID Activity Amount Balance
Purchase Order: 25-1061-2024
Vendor Number: 012728 Vendor Name:ZAMBELLI FIREWORKS
6/24/2025 Issued 23000.00 23000.00
Item Commodity Department Units Price Amount
FIREWORKS DISPLAY ON 7/4/25 - BALANCE DUESERVICE *.15* 0.00 0.00 6750.00 FIREWORKS DISPLAY ON 7/4/25 - BALANCE DUESERVICE *.15* 0.00 0.00 16250.00 6/26/2025 Invoiced 521012-2 -23000.00 0.00
Item Commodity Department Units Price Amount
FIREWORKS DISPLAY ON 7/4/25 - BALANCE DUESERVICE *.15* 0.00 0.00 6750.00 FIREWORKS DISPLAY ON 7/4/25 - BALANCE DUESERVICE *.15* 0.00 0.00 16250.00 Purchase Order: 26-02997
Vendor Number: 015450 Vendor Name:NORTHERN DIGITAL, INC. 8/11/2025 Issued 50000.00 50000.00
Item Commodity Department Units Price Amount
ON-CALL AND EMERGENCY SCADA MAINT. SERVICES SERVICE *.50* 0.00 0.00 50000.00 Purchase Order: 26-03309
Vendor Number: 014129 Vendor Name:SAM HILL & SONS, INC
7/15/2025 Issued 150000.00 150000.00
Item Commodity Department Units Price Amount
MWO#8 - Emergency and After-Hour Repair Services SERVICE *.50* 0.00 0.00 150000.00 Purchase Order: 26-03380
Vendor Number: 015805 Vendor Name:JUSTFOIA, INC.
7/3/2025 Issued 5500.00 5500.00
Item Commodity Department Units Price Amount
RENEWAL COVERAGE PERIOD 8/1/25 - 8/30/26SERVICE *.05* 0.00 0.00 5500.00 7/10/2025 Invoiced RN23321 -5500.00 0.00
Item Commodity Department Units Price Amount
RENEWAL COVERAGE PERIOD 8/1/25 - 8/30/26SERVICE *.05* 0.00 0.00 5500.00 Purchase Order: 26-03382
Vendor Number: 010429 Vendor Name:FOXCROFT EQUIPMENT & SERVICE 7/7/2025 Issued 5705.27 5705.27
Item Commodity Department Units Price Amount
ANALYZER W/O PH COMPENSATION GOODS *.50* 1.00 5,597.00 5597.00 SALES TAX GOODS *.50* 1.00 -527.74 -527.74
Purchase Order: 26-03384
Vendor Number: 015516 Vendor Name:MAINTAINX, INC.
7/7/2025 Issued 5850.00 5850.00
Item Commodity Department Units Price Amount
PREMIUM PLAN LEGACY N/A *.15* 0.00 0.00 5850.00
7/10/2025 Invoiced E60E31AD-0014 -5850.00 0.00
Item Commodity Department Units Price Amount
PREMIUM PLAN LEGACY N/A *.15* 0.00 0.00 5850.00
37 Purchase Order Activity Report Issued Date Range 01/01/2025 - 08/28/2025 8/28/2025 8:02:33 AM Page 29 of 39
Date Activity Type Payable ID Activity Amount Balance
Purchase Order: 26-03385
Vendor Number: 016599 Vendor Name:SIERRA NORTHERN RAILWAY 7/9/2025 Issued 10500.00 10500.00
Item Commodity Department Units Price Amount
FEE PER RIGHT OF ENTRY AGREEMENT - 7/2025N/A *.50* 0.00 0.00 10500.00 7/10/2025 Invoiced 7/2/25 -10500.00 0.00
Item Commodity Department Units Price Amount
FEE PER RIGHT OF ENTRY AGREEMENT - 7/2025N/A *.50* 0.00 0.00 10500.00 Purchase Order: 26-03386
Vendor Number: 013711 Vendor Name:INDEPENDENT ORDER OF ODD FELLOWS 7/9/2025 Issued 33387.12 33387.12
Item Commodity Department Units Price Amount
RENT FOR 866 E. MAIN ST. JULY 2025 - JUNE 2026 N/A *.50* 0.00 0.00 6677.52 RENT FOR 866 E. MAIN ST. JULY 2025 - JUNE 2026 N/A *.50* 0.00 0.00 13354.80 7/10/2025 Invoiced JULY 2025 -2782.26 30604.86
Item Commodity Department Units Price Amount
RENT FOR 866 E. MAIN ST. JULY 2025 - JUNE 2026 N/A *.50* 0.00 0.00 556.46 RENT FOR 866 E. MAIN ST. JULY 2025 - JUNE 2026 N/A *.50* 0.00 0.00 1112.90 8/5/2025 Invoiced AUGUST 2025 -2782.26 27822.60
Item Commodity Department Units Price Amount
RENT FOR 866 E. MAIN ST. JULY 2025 - JUNE 2026 N/A *.50* 0.00 0.00 556.46 RENT FOR 866 E. MAIN ST. JULY 2025 - JUNE 2026 N/A *.50* 0.00 0.00 1112.90 Purchase Order: 26-03390
Vendor Number: 011151 Vendor Name:C.O.R. PLUMBING SUPPLIES 7/15/2025 Issued 9810.00 9810.00
Item Commodity Department Units Price Amount
COMMUNITY CENTER RESTROOM RENOVATIONSERVICE *.15* 0.00 0.00 9810.00 FIXTURES FOR RESTROOMS SERVICE *.15* 0.00 0.00 9248.45
7/15/2025 Changed 9248.45 19058.45
Item Commodity Department Units Price Amount
COMMUNITY CENTER RESTROOM RENOVATIONSERVICE *.15* 0.00 0.00 9810.00 FIXTURES FOR RESTROOMS SERVICE *.15* 0.00 0.00 9248.45
Purchase Order: 26-03391
Vendor Number: 015318 Vendor Name:BADGER METER
7/17/2025 Issued 274427.26 274427.26
Item Commodity Department Units Price Amount
BADGER METER QUOTE #3787603 GOODS *.50* 1.00 251,192.00 251192.00 38 Purchase Order Activity Report Issued Date Range 01/01/2025 - 08/28/2025 8/28/2025 8:02:33 AM Page 30 of 39
Date Activity Type Payable ID Activity Amount Balance
Purchase Order: 26-03392
Vendor Number: 016789 Vendor Name:FORESTELLE III, WILLIAM H 7/18/2025 Issued 22900.00 22900.00
Item Commodity Department Units Price Amount
RESTROOM RENOVATION - COMMUNITY CENTERSERVICE *.15* 0.00 0.00 22900.00 7/24/2025 Invoiced #25-0718 -11170.00 11730.00
Item Commodity Department Units Price Amount
RESTROOM RENOVATION - COMMUNITY CENTERSERVICE *.15* 0.00 0.00 11170.00 Purchase Order: 26-03394
Vendor Number: 016608 Vendor Name:LUBER BROS, INC.
7/21/2025 Issued 22400.00 22400.00
Item Commodity Department Units Price Amount
SALES TAX N/A *.15* 0.00 0.00 -2072.00
Toro RM3100D Mower per quote GOODS *.15* 1.00 22,400.00 22400.00 8/7/2025 Invoiced INV00172374 -22400.00 0.00
Item Commodity Department Units Price Amount
SALES TAX N/A *.15* 0.00 0.00 -2072.00
Toro RM3100D Mower per quote GOODS *.15* 1.00 22,400.00 22400.00 Purchase Order: 26-03395
Vendor Number: 010653 Vendor Name:LAFCO
7/21/2025 Issued 12844.00 12844.00
Item Commodity Department Units Price Amount
PERIOD COVERED: 7/1/25 - 6/30/26 N/A *.05* 0.00 0.00 12844.00 7/24/2025 Invoiced 7/1/25-6/30/26 -12844.00 0.00
Item Commodity Department Units Price Amount
PERIOD COVERED: 7/1/25 - 6/30/26 N/A *.05* 0.00 0.00 12844.00 Purchase Order: 26-03396
Vendor Number: 011303 Vendor Name:CDW GOVERNMENT INC
7/22/2025 Issued 7283.49 7283.49
Item Commodity Department Units Price Amount
PANASONIC PUBLIC SECTOR 2YR EXTENDED SRV. SERVICE *.45* 0.00 0.00 626.00 RECYCLING FEE N/A *.45* 0.00 0.00 4.00
TOUGHBOOK AND VEHICLE DOCK FOR IRV GOODS *.45* 1.00 6,090.16 6090.16 Purchase Order: 26-03398
Vendor Number: 016212 Vendor Name:JOHN PENCE BUILDING SPECIALTIES, INC 7/22/2025 Issued 24700.00 24700.00
Item Commodity Department Units Price Amount
COMMUNITY CENTER RESTROOM RENOVATIONSERVICE *.15* 0.00 0.00 24700.00 Purchase Order: 26-03399
Vendor Number: 010395 Vendor Name:FAMCON PIPE & SUPPLY, INC. 7/23/2025 Issued 24308.13 24308.13
Item Commodity Department Units Price Amount
39 Purchase Order Activity Report Issued Date Range 01/01/2025 - 08/28/2025 8/28/2025 8:02:33 AM Page 31 of 39
Date Activity Type Payable ID Activity Amount Balance
Item Commodity Department Units Price Amount
HYDRANT GUARD SS BRK OFF CHK VLV W/HARDWARE GOODS *.50* 10.00 2,225.00 22250.00 Purchase Order: 26-03400
Vendor Number: 016807 Vendor Name:GARCIA, RICHARD J
7/29/2025 Issued 2295.00 2295.00
Item Commodity Department Units Price Amount
REMOVE AND INSTALL NEW MIRRORS SERVICE *.15* 0.00 0.00 2295.00 Purchase Order: 26-03401
Vendor Number: 016808 Vendor Name:AZUL FOUNDATION
8/1/2025 Issued 35000.00 35000.00
Item Commodity Department Units Price Amount
STEAM TRAY MEALS FY25/26 SERVICE *.15* 0.00 0.00 35000.00 8/21/2025 Invoiced 5 -1407.00 33593.00
Item Commodity Department Units Price Amount
STEAM TRAY MEALS FY25/26 SERVICE *.15* 0.00 0.00 1407.00 8/21/2025 Invoiced 6 -1407.00 32186.00
Item Commodity Department Units Price Amount
STEAM TRAY MEALS FY25/26 SERVICE *.15* 0.00 0.00 1407.00 8/21/2025 Invoiced 1 -2178.00 30008.00
Item Commodity Department Units Price Amount
STEAM TRAY MEALS FY25/26 SERVICE *.15* 0.00 0.00 2178.00 8/21/2025 Invoiced 2 -3360.00 26648.00
Item Commodity Department Units Price Amount
STEAM TRAY MEALS FY25/26 SERVICE *.15* 0.00 0.00 3360.00 8/21/2025 Invoiced 3 -693.00 25955.00
Item Commodity Department Units Price Amount
STEAM TRAY MEALS FY25/26 SERVICE *.15* 0.00 0.00 693.00 8/21/2025 Invoiced 4 -1402.80 24552.20
Item Commodity Department Units Price Amount
STEAM TRAY MEALS FY25/26 SERVICE *.15* 0.00 0.00 1402.80 Purchase Order: 26-03402
Vendor Number: 012750 Vendor Name:JORDANO'S INC. AND SUBSIDIARIES 8/1/2025 Issued 35000.00 35000.00
Item Commodity Department Units Price Amount
FOOD AND DISPOSABLE TABLEWARE SERVICE *.15* 0.00 0.00 35000.00 8/27/2025 Voided - Change -35000.00 0.00
Item Commodity Department Units Price Amount
FOOD AND DISPOSABLE TABLEWARE SERVICE *.15* 0.00 0.00 35000.00 Purchase Order: 26-03403
Vendor Number: 011389 Vendor Name:TYLER TECHNOLOGIES, INC 8/4/2025 Issued 15770.13 15770.13
Item Commodity Department Units Price Amount
ANNUAL FEES - 9/1/25 THRU 8/31/26 SERVICE *.20* 0.00 0.00 15770.13 40 Purchase Order Activity Report Issued Date Range 01/01/2025 - 08/28/2025 8/28/2025 8:02:33 AM Page 32 of 39
Date Activity Type Payable ID Activity Amount Balance
Item Commodity Department Units Price Amount
8/7/2025 Invoiced 025-520100 -15770.13 0.00
Item Commodity Department Units Price Amount
ANNUAL FEES - 9/1/25 THRU 8/31/26 SERVICE *.20* 0.00 0.00 15770.13 Purchase Order: 26-03405
Vendor Number: 016052 Vendor Name:NATURAL GREEN LANDSCAPE, INC. 8/4/2025 Issued 12000.00 12000.00
Item Commodity Department Units Price Amount
MAINTENANCE SERVICES - TEAGUE PARK/LAS PIEDRAS SERVICE *.15* 0.00 0.00 12000.00 8/7/2025 Invoiced 27430 -3000.00 9000.00
Item Commodity Department Units Price Amount
MAINTENANCE SERVICES - TEAGUE PARK/LAS PIEDRAS SERVICE *.15* 0.00 0.00 3000.00 Purchase Order: 26-03408
Vendor Number: 015785 Vendor Name:FORD MOTOR CREDIT COMPANY LLC 8/4/2025 Issued 33147.57 33147.57
Item Commodity Department Units Price Amount
LEASE PAYMENT ACCT#7616103 GOODS *.45* 1.00 33,147.57 33147.57 8/13/2025 Invoiced 1781148 -33147.57 0.00
Item Commodity Department Units Price Amount
LEASE PAYMENT ACCT#7616103 GOODS *.45* 1.00 33,147.57 33147.57 Purchase Order: 26-03411
Vendor Number: 010897 Vendor Name:UNITED WATER CONSERVATION DISTRICT 6/30/2025 Issued 292898.67 292898.67
Item Commodity Department Units Price Amount
SEMI-ANNUAL GROUND WATER PRODUCTIONSERVICE *.50* 0.00 0.00 292898.67 8/7/2025 Invoiced 1/1/25-6/30/25 -292898.67 0.00
Item Commodity Department Units Price Amount
SEMI-ANNUAL GROUND WATER PRODUCTIONSERVICE *.50* 0.00 0.00 292898.67 Purchase Order: 26-03412
Vendor Number: 016157 Vendor Name:BARBOUR WELL, INC.
8/5/2025 Issued 10750.00 10750.00
Item Commodity Department Units Price Amount
PULL PUMP/MOTOR, INSPECT AND VIDEO SERVICES SERVICE *.50* 0.00 0.00 10750.00 Purchase Order: 26-03413
Vendor Number: 011341 Vendor Name:CALIFORNIA JPIA
8/7/2025 Issued 447335.00 447335.00
Item Commodity Department Units Price Amount
ALL RISK PROPERTY INSURANCE 7/1/25 TO 6/30/26 N/A *.05* 0.00 0.00 483.29 ALL RISK PROPERTY INSURANCE 7/1/25 TO 6/30/26 N/A *.05* 0.00 0.00 828.49 ALL RISK PROPERTY INSURANCE 7/1/25 TO 6/30/26 N/A *.05* 0.00 0.00 4832.86 ALL RISK PROPERTY INSURANCE 7/1/25 TO 6/30/26 N/A *.05* 0.00 0.00 34520.39 ALL RISK PROPERTY INSURANCE 7/1/25 TO 6/30/26 N/A *.05* 0.00 0.00 100000.00 41 Purchase Order Activity Report Issued Date Range 01/01/2025 - 08/28/2025 8/28/2025 8:02:33 AM Page 33 of 39
Date Activity Type Payable ID Activity Amount Balance
Item Commodity Department Units Price Amount
ALL RISK PROPERTY INSURANCE 7/1/25 TO 6/30/26 N/A *.05* 0.00 0.00 306669.97 8/7/2025 Invoiced PROP00096 -447335.00 0.00
Item Commodity Department Units Price Amount
ALL RISK PROPERTY INSURANCE 7/1/25 TO 6/30/26 N/A *.05* 0.00 0.00 483.29 ALL RISK PROPERTY INSURANCE 7/1/25 TO 6/30/26 N/A *.05* 0.00 0.00 828.49 ALL RISK PROPERTY INSURANCE 7/1/25 TO 6/30/26 N/A *.05* 0.00 0.00 4832.86 ALL RISK PROPERTY INSURANCE 7/1/25 TO 6/30/26 N/A *.05* 0.00 0.00 34520.39 ALL RISK PROPERTY INSURANCE 7/1/25 TO 6/30/26 N/A *.05* 0.00 0.00 100000.00 ALL RISK PROPERTY INSURANCE 7/1/25 TO 6/30/26 N/A *.05* 0.00 0.00 306669.97 Purchase Order: 26-03414
Vendor Number: 011341 Vendor Name:CALIFORNIA JPIA
8/7/2025 Issued 2455862.00 2455862.00
Item Commodity Department Units Price Amount
ANNUAL CONTRIBUTION 7/1/25 - 6/30/26 N/A *.05* 0.00 0.00 1098.04 ANNUAL CONTRIBUTION 7/1/25 - 6/30/26 N/A *.05* 0.00 0.00 1705.44 ANNUAL CONTRIBUTION 7/1/25 - 6/30/26 N/A *.05* 0.00 0.00 11422.20 ANNUAL CONTRIBUTION 7/1/25 - 6/30/26 N/A *.05* 0.00 0.00 27649.05 ANNUAL CONTRIBUTION 7/1/25 - 6/30/26 N/A *.05* 0.00 0.00 29918.44 ANNUAL CONTRIBUTION 7/1/25 - 6/30/26 N/A *.05* 0.00 0.00 40900.01 ANNUAL CONTRIBUTION 7/1/25 - 6/30/26 N/A *.05* 0.00 0.00 163366.74 ANNUAL CONTRIBUTION 7/1/25 - 6/30/26 N/A *.05* 0.00 0.00 165557.93 ANNUAL CONTRIBUTION 7/1/25 - 6/30/26 N/A *.05* 0.00 0.00 228360.04 ANNUAL CONTRIBUTION 7/1/25 - 6/30/26 N/A *.05* 0.00 0.00 391216.15 ANNUAL CONTRIBUTION 7/1/25 - 6/30/26 N/A *.05* 0.00 0.00 1166307.92 8/7/2025 Invoiced PRIM-00097 -2455862.00 0.00
Item Commodity Department Units Price Amount
ANNUAL CONTRIBUTION 7/1/25 - 6/30/26 N/A *.05* 0.00 0.00 1098.04 ANNUAL CONTRIBUTION 7/1/25 - 6/30/26 N/A *.05* 0.00 0.00 1705.44 ANNUAL CONTRIBUTION 7/1/25 - 6/30/26 N/A *.05* 0.00 0.00 11422.20 ANNUAL CONTRIBUTION 7/1/25 - 6/30/26 N/A *.05* 0.00 0.00 27649.05 ANNUAL CONTRIBUTION 7/1/25 - 6/30/26 N/A *.05* 0.00 0.00 29918.44 ANNUAL CONTRIBUTION 7/1/25 - 6/30/26 N/A *.05* 0.00 0.00 40900.01 ANNUAL CONTRIBUTION 7/1/25 - 6/30/26 N/A *.05* 0.00 0.00 163366.74 ANNUAL CONTRIBUTION 7/1/25 - 6/30/26 N/A *.05* 0.00 0.00 165557.93 ANNUAL CONTRIBUTION 7/1/25 - 6/30/26 N/A *.05* 0.00 0.00 228360.04 ANNUAL CONTRIBUTION 7/1/25 - 6/30/26 N/A *.05* 0.00 0.00 391216.15 ANNUAL CONTRIBUTION 7/1/25 - 6/30/26 N/A *.05* 0.00 0.00 1166307.92 42 Purchase Order Activity Report Issued Date Range 01/01/2025 - 08/28/2025 8/28/2025 8:02:33 AM Page 34 of 39
Date Activity Type Payable ID Activity Amount Balance
Purchase Order: 26-03415
Vendor Number: 015985 Vendor Name:F H PUMPS, INC.
8/7/2025 Issued 4507.76 4507.76
Item Commodity Department Units Price Amount
BALDOR MOTORS, LABOR, FREIGHT SERVICE *.50* 0.00 0.00 2253.88 Purchase Order: 26-03417
Vendor Number: 016126 Vendor Name:ENVISION VTA FD AUTO LLC 8/12/2025 Issued 76998.99 76998.99
Item Commodity Department Units Price Amount
2025 FORD F-150 LIGHTNING FLASH TRUCK DUAL GOODS *.15* 1.00 76,998.99 76998.99 8/12/2025 Invoiced 8/11/25 -76998.99 0.00
Item Commodity Department Units Price Amount
2025 FORD F-150 LIGHTNING FLASH TRUCK DUAL GOODS *.15* 1.00 76,998.99 76998.99 Purchase Order: 26-03418
Vendor Number: 011263 Vendor Name:SANTA PAULA SELF STORAGE 8/14/2025 Issued 7510.00 7510.00
Item Commodity Department Units Price Amount
SELF STORAGE FY25/26 SERVICE *.20* 0.00 0.00 3755.00
8/21/2025 Invoiced #94723-FIN -7510.00 0.00
Item Commodity Department Units Price Amount
SELF STORAGE FY25/26 SERVICE *.20* 0.00 0.00 3755.00
Purchase Order: 26-03419
Vendor Number: 014968 Vendor Name:WILLDAN FINANCIAL SERVICES 8/15/2025 Issued 9105.96 9105.96
Item Commodity Department Units Price Amount
25/26 COMMUNITY FACILITY DISTRICT ADMINISTRATION SERVICE *.20* 0.00 0.00 9105.96 8/21/2025 Invoiced 010-62900 -9105.96 0.00
Item Commodity Department Units Price Amount
25/26 COMMUNITY FACILITY DISTRICT ADMINISTRATION SERVICE *.20* 0.00 0.00 9105.96 Purchase Order: 26-03420
Vendor Number: 012191 Vendor Name:DATAPROSE, LLC
8/15/2025 Issued 5574.04 5574.04
Item Commodity Department Units Price Amount
BILL PERIOD: 7/1/25 - 7/31/25 SERVICE *.20* 0.00 0.00 1292.63 BILL PERIOD: 7/1/25 - 7/31/25 SERVICE *.20* 0.00 0.00 4281.41 8/21/2025 Invoiced DP2503781 -5574.04 0.00
Item Commodity Department Units Price Amount
BILL PERIOD: 7/1/25 - 7/31/25 SERVICE *.20* 0.00 0.00 1292.63 BILL PERIOD: 7/1/25 - 7/31/25 SERVICE *.20* 0.00 0.00 4281.41 43 Purchase Order Activity Report Issued Date Range 01/01/2025 - 08/28/2025 8/28/2025 8:02:33 AM Page 35 of 39
Date Activity Type Payable ID Activity Amount Balance
Purchase Order: 26-03422
Vendor Number: 015874 Vendor Name:CHANDLER ASSET MANAGEMENT, INC. 8/19/2025 Issued 15303.95 15303.95
Item Commodity Department Units Price Amount
FY25/26 INVESTMENT MANAGEMENT SRVS SERVICE *.20* 0.00 0.00 15303.95 8/21/2025 Invoiced 2507SANTAPAU -2668.76 12635.19
Item Commodity Department Units Price Amount
FY25/26 INVESTMENT MANAGEMENT SRVS SERVICE *.20* 0.00 0.00 2668.76 Purchase Order: 26-03427
Vendor Number: 016692 Vendor Name:WRIGHT, NICOLE
8/19/2025 Issued 12507.00 12507.00
Item Commodity Department Units Price Amount
SERVICES RENDERED JULY 1 - 31, 2025. INVOICE #1070 SERVICE *.05* 0.00 0.00 12507.00 8/21/2025 Invoiced 1070 -12507.00 0.00
Item Commodity Department Units Price Amount
SERVICES RENDERED JULY 1 - 31, 2025. INVOICE #1070 SERVICE *.05* 0.00 0.00 12507.00 Purchase Order: 26-03429
Vendor Number: 011263 Vendor Name:SANTA PAULA SELF STORAGE 8/19/2025 Issued 7520.00 7520.00
Item Commodity Department Units Price Amount
CITY CLERK STORAGE FEES: UNITS #265 AND #269 SERVICE *.05* 0.00 0.00 7520.00 8/21/2025 Invoiced #94723-CC -7520.00 0.00
Item Commodity Department Units Price Amount
CITY CLERK STORAGE FEES: UNITS #265 AND #269 SERVICE *.05* 0.00 0.00 7520.00 Purchase Order: 26-03431
Vendor Number: 016145 Vendor Name:MARK43, INC.
8/21/2025 Issued 80142.00 80142.00
Item Commodity Department Units Price Amount
SOFTWARE FOR CAD AND RMS/E-CITATION SERVICE *.45* 0.00 0.00 80142.00 Purchase Order: 26-03432
Vendor Number: 015925 Vendor Name:CS-ASSOCIATED MUNICIPAL CORP. 8/25/2025 Issued 63639.59 63639.59
Item Commodity Department Units Price Amount
ACTUATORS - SQ05.2 GOODS *.50* 3.00 4,474.00 13422.00
ACTUATORS - SQ10.2 GOODS *.50* 6.00 4,974.00 29844.00
ACTUATORS - SQ7.2 GOODS *.50* 3.00 4,690.00 14070.00
Purchase Order: 26-03433
Vendor Number: 011389 Vendor Name:TYLER TECHNOLOGIES, INC 8/26/2025 Issued 5396.54 5396.54
Item Commodity Department Units Price Amount
ANNUAL FEES - 10/1/25 - 9/30/26 N/A *.05* 0.00 0.00 5396.54 Vendor Number: 016828 Vendor Name:STONEWORKS COUNTERTOPS LLC 44 Purchase Order Activity Report Issued Date Range 01/01/2025 - 08/28/2025 8/28/2025 8:02:33 AM Page 36 of 39
Date Activity Type Payable ID Activity Amount Balance
Purchase Order: 26-03435
8/27/2025 Issued 7882.75 7882.75
Item Commodity Department Units Price Amount
COMM. CTR. RR RENOVATION- INSTALL COUNTERTOPS SERVICE *.15* 0.00 0.00 2300.00 COMM. CTR. RR RENOVATION- INSTALL COUNTERTOPS SERVICE *.15* 0.00 0.00 5370.00 Purchase Order: 26-1010-2023
Vendor Number: 010289 Vendor Name:PROUSYS, INC
7/21/2025 Issued 25000.00 25000.00
Item Commodity Department Units Price Amount
MWO#10 - PROJECTS ON A TIME AND MATERIALS BASIS SERVICE *.50* 0.00 0.00 25000.00 8/21/2025 Invoiced 1089 -11500.00 13500.00
Item Commodity Department Units Price Amount
MWO#10 - PROJECTS ON A TIME AND MATERIALS BASIS SERVICE *.50* 0.00 0.00 11500.00 Purchase Order: 26-1023-2025
Vendor Number: 016546 Vendor Name:BARK AND BRANCH LANDSCAPING 8/1/2025 Issued 37800.00 37800.00
Item Commodity Department Units Price Amount
LANDSCAPING SERVICES - JULY - OCT 2025 SERVICE *.15* 0.00 0.00 1400.00 LANDSCAPING SERVICES - JULY - OCT 2025 SERVICE *.15* 0.00 0.00 2000.00 LANDSCAPING SERVICES - JULY - OCT 2025 SERVICE *.15* 0.00 0.00 10000.00 LANDSCAPING SERVICES - JULY - OCT 2025 SERVICE *.15* 0.00 0.00 22400.00 8/21/2025 Invoiced 1037 -9450.00 28350.00
Item Commodity Department Units Price Amount
LANDSCAPING SERVICES - JULY - OCT 2025 SERVICE *.15* 0.00 0.00 350.00 LANDSCAPING SERVICES - JULY - OCT 2025 SERVICE *.15* 0.00 0.00 500.00 LANDSCAPING SERVICES - JULY - OCT 2025 SERVICE *.15* 0.00 0.00 2500.00 LANDSCAPING SERVICES - JULY - OCT 2025 SERVICE *.15* 0.00 0.00 5600.00 Purchase Order: 26-1025-2025
Vendor Number: 011161 Vendor Name:CRAGOE PEST SERVICES INC 8/1/2025 Issued 21300.00 21300.00
Item Commodity Department Units Price Amount
PEST CONTROL SERVICES FY25/26 SERVICE *.15* 0.00 0.00 780.00 PEST CONTROL SERVICES FY25/26 SERVICE *.15* 0.00 0.00 1080.00 PEST CONTROL SERVICES FY25/26 SERVICE *.15* 0.00 0.00 1740.00 PEST CONTROL SERVICES FY25/26 SERVICE *.15* 0.00 0.00 2640.00 PEST CONTROL SERVICES FY25/26 SERVICE *.15* 0.00 0.00 3540.00 PEST CONTROL SERVICES FY25/26 SERVICE *.15* 0.00 0.00 5040.00 PEST CONTROL SERVICES FY25/26 SERVICE *.15* 0.00 0.00 6480.00 8/21/2025 Invoiced 172-00310060 -30.00 21270.00
Item Commodity Department Units Price Amount
45 Purchase Order Activity Report Issued Date Range 01/01/2025 - 08/28/2025 8/28/2025 8:02:33 AM Page 37 of 39
Date Activity Type Payable ID Activity Amount Balance
Item Commodity Department Units Price Amount
PEST CONTROL SERVICES FY25/26 SERVICE *.15* 0.00 0.00 30.00 8/21/2025 Invoiced 172-00306016 -15.00 21255.00
Item Commodity Department Units Price Amount
PEST CONTROL SERVICES FY25/26 SERVICE *.15* 0.00 0.00 15.00 8/21/2025 Invoiced 172-00309391 -40.00 21215.00
Item Commodity Department Units Price Amount
PEST CONTROL SERVICES FY25/26 SERVICE *.15* 0.00 0.00 40.00 8/21/2025 Invoiced 172-00309887 -40.00 21175.00
Item Commodity Department Units Price Amount
PEST CONTROL SERVICES FY25/26 SERVICE *.15* 0.00 0.00 40.00 8/21/2025 Invoiced 172-00309388 -45.00 21130.00
Item Commodity Department Units Price Amount
PEST CONTROL SERVICES FY25/26 SERVICE *.15* 0.00 0.00 45.00 8/21/2025 Invoiced 172-00309385 -45.00 21085.00
Item Commodity Department Units Price Amount
PEST CONTROL SERVICES FY25/26 SERVICE *.15* 0.00 0.00 45.00 8/21/2025 Invoiced 172-00309892 -55.00 21030.00
Item Commodity Department Units Price Amount
PEST CONTROL SERVICES FY25/26 SERVICE *.15* 0.00 0.00 55.00 8/21/2025 Invoiced 172-00309377 -45.00 20985.00
Item Commodity Department Units Price Amount
PEST CONTROL SERVICES FY25/26 SERVICE *.15* 0.00 0.00 45.00 8/21/2025 Invoiced 172-00309399 -45.00 20940.00
Item Commodity Department Units Price Amount
PEST CONTROL SERVICES FY25/26 SERVICE *.15* 0.00 0.00 45.00 8/21/2025 Invoiced 172-00309396 -45.00 20895.00
Item Commodity Department Units Price Amount
PEST CONTROL SERVICES FY25/26 SERVICE *.15* 0.00 0.00 45.00 8/21/2025 Invoiced 172-00310069 -30.00 20865.00
Item Commodity Department Units Price Amount
PEST CONTROL SERVICES FY25/26 SERVICE *.15* 0.00 0.00 30.00 8/21/2025 Invoiced 172-00310067 -50.00 20815.00
Item Commodity Department Units Price Amount
PEST CONTROL SERVICES FY25/26 SERVICE *.15* 0.00 0.00 50.00 8/21/2025 Invoiced 172-00309394 -35.00 20780.00
Item Commodity Department Units Price Amount
PEST CONTROL SERVICES FY25/26 SERVICE *.15* 0.00 0.00 35.00 8/21/2025 Invoiced 172-00309882 -35.00 20745.00
Item Commodity Department Units Price Amount
PEST CONTROL SERVICES FY25/26 SERVICE *.15* 0.00 0.00 35.00 8/21/2025 Invoiced 172-00310064 -45.00 20700.00
46 Purchase Order Activity Report Issued Date Range 01/01/2025 - 08/28/2025 8/28/2025 8:02:33 AM Page 38 of 39
Date Activity Type Payable ID Activity Amount Balance
Item Commodity Department Units Price Amount
PEST CONTROL SERVICES FY25/26 SERVICE *.15* 0.00 0.00 45.00 8/21/2025 Invoiced 172-00310333 -70.00 20630.00
Item Commodity Department Units Price Amount
PEST CONTROL SERVICES FY25/26 SERVICE *.15* 0.00 0.00 70.00 8/21/2025 Invoiced 172-00309880 -45.00 20585.00
Item Commodity Department Units Price Amount
PEST CONTROL SERVICES FY25/26 SERVICE *.15* 0.00 0.00 45.00 8/21/2025 Invoiced 172-00309878 -45.00 20540.00
Item Commodity Department Units Price Amount
PEST CONTROL SERVICES FY25/26 SERVICE *.15* 0.00 0.00 45.00 8/21/2025 Invoiced 172-00309379 -25.00 20515.00
Item Commodity Department Units Price Amount
PEST CONTROL SERVICES FY25/26 SERVICE *.15* 0.00 0.00 25.00 8/21/2025 Invoiced 172-00311608 -275.00 20240.00
Item Commodity Department Units Price Amount
PEST CONTROL SERVICES FY25/26 SERVICE *.15* 0.00 0.00 275.00 8/21/2025 Invoiced 172-00309615 -35.00 20205.00
Item Commodity Department Units Price Amount
PEST CONTROL SERVICES FY25/26 SERVICE *.15* 0.00 0.00 35.00 8/21/2025 Invoiced 172-00309383 -45.00 20160.00
Item Commodity Department Units Price Amount
PEST CONTROL SERVICES FY25/26 SERVICE *.15* 0.00 0.00 45.00 8/21/2025 Invoiced 172-00309381 -45.00 20115.00
Item Commodity Department Units Price Amount
PEST CONTROL SERVICES FY25/26 SERVICE *.15* 0.00 0.00 45.00 8/21/2025 Invoiced 172-00309410 -110.00 20005.00
Item Commodity Department Units Price Amount
PEST CONTROL SERVICES FY25/26 SERVICE *.15* 0.00 0.00 110.00 8/21/2025 Invoiced 172-00309408 -110.00 19895.00
Item Commodity Department Units Price Amount
PEST CONTROL SERVICES FY25/26 SERVICE *.15* 0.00 0.00 110.00 8/21/2025 Invoiced 172-00309375 -35.00 19860.00
Item Commodity Department Units Price Amount
PEST CONTROL SERVICES FY25/26 SERVICE *.15* 0.00 0.00 35.00 8/21/2025 Invoiced 172-00309373 -65.00 19795.00
Item Commodity Department Units Price Amount
PEST CONTROL SERVICES FY25/26 SERVICE *.15* 0.00 0.00 65.00 8/21/2025 Invoiced 172-00310062 -35.00 19760.00
Item Commodity Department Units Price Amount
PEST CONTROL SERVICES FY25/26 SERVICE *.15* 0.00 0.00 35.00 8/21/2025 Invoiced 172-00309890 -25.00 19735.00
47 Purchase Order Activity Report Issued Date Range 01/01/2025 - 08/28/2025 8/28/2025 8:02:33 AM Page 39 of 39
Date Activity Type Payable ID Activity Amount Balance
Item Commodity Department Units Price Amount
PEST CONTROL SERVICES FY25/26 SERVICE *.15* 0.00 0.00 25.00 Purchase Order: 26-1029-2025
Vendor Number: 015989 Vendor Name:MERCHANT MCINTYRE & ASSOCIATES, LLC 8/7/2025 Issued 60000.00 60000.00
Item Commodity Department Units Price Amount
AMEND NO. 4 PSA FOR LEGISLATIVE ADVOCACY SRVS. SERVICE *.05* 0.00 0.00 60000.00 8/21/2025 Invoiced 109-2025-07 -5000.00 55000.00
Item Commodity Department Units Price Amount
AMEND NO. 4 PSA FOR LEGISLATIVE ADVOCACY SRVS. SERVICE *.05* 0.00 0.00 5000.00 Purchase Order: 26-1030-2025
Vendor Number: 013544 Vendor Name:LARRY WALKER ASSOCIATES, INC. 7/23/2025 Issued 100000.00 100000.00
Item Commodity Department Units Price Amount
AMENDMENT 1 - EXTEND 3YR PSA ENTERED 8/4/22 3+YRS SERVICE *.50* 0.00 0.00 100000.00 Purchase Order: 26-1032-2025
Vendor Number: 010527 Vendor Name:HDL COREN & CONE
7/31/2025 Issued 13620.00 13620.00
Item Commodity Department Units Price Amount
AMENDMENT NO. 1 TO PSA DATED MAY 6, 2024SERVICE *.20* 0.00 0.00 13620.00 8/7/2025 Invoiced SIN052839 -3405.00 10215.00
Item Commodity Department Units Price Amount
AMENDMENT NO. 1 TO PSA DATED MAY 6, 2024SERVICE *.20* 0.00 0.00 3405.00 Purchase Order: 26-1033-2025
Vendor Number: 014369 Vendor Name:GSI WATER SOLUTIONS, INC. 8/5/2025 Issued 215148.00 215148.00
Item Commodity Department Units Price Amount
AMENDMENT 1 - GROUNDWATER MONITORING SRVS. SERVICE *.50* 0.00 0.00 215148.00 Purchase Order: 26-1057-2024
Vendor Number: 016626 Vendor Name:ZENCITY TECHNOLOGIES US INC. 8/21/2025 Issued 6000.00 6000.00
Item Commodity Department Units Price Amount
ZENCITY 360 ESSENTIALS - STANDARD SERVICE *.05* 0.00 0.00 6000.00 8/21/2025 Invoiced SI256000172 -6000.00 0.00
Item Commodity Department Units Price Amount
ZENCITY 360 ESSENTIALS - STANDARD SERVICE *.05* 0.00 0.00 6000.00 48 To: Honorable Mayor and Members of the City Council
From: Christy Ramirez, Finance Director
Subject: ANNUAL AUDIT - FY 23/24
Date: September 3, 2025
Agenda Item: 10.A

CITY OF SANTA PAULA

MEMORANDUM
RECOMMENDATION:

Staff recommends the City Council receive and place on file the Annual Audited Financial Statements for the Fiscal Year ended June 30, 2024.

Presented by: Christy Ramirez, Finance Director
BACKGROUND:

The City engaged Rogers, Anderson, Mallody, and Scott (RAMS) to perform an annual financial audit of the City and the eligible federal grant programs for the period ended June 30, 2024. On September 3, 2025, the audit firm will issue the final report of the City’s financial records. At the front of these reports is an Independent Auditors’ Report that shares with the reader their opinion that “the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the businesstype activities, each major fund, and the aggregate remaining fund information of the City of Santa Paula as of June 30, 2024….” This means that the City has properly accounted for City finances without any major misstatements.

ANALYSIS:

For the purposes of this audit, the General Fund is made up of 8 funds (General, General Reserve, General Fund FEMA Program, General Fund-Measure T, General Recreation, Refuse Reserve, Equipment Maintenance, and Miscellaneous Deposits). Of the $12,574,608 General Funds balance $5,586,290 is nonspendable, restricted or assigned. The remaining amount of $6,988,318 unassigned includes the General Fund Operating Reserves (General Reserve and General Reserve - Measure T) totaling $3,800,135, which have been set aside to be held “in the event of an emergency, disaster, or other extraordinary circumstance.” as well as $1,835,919 in other subfunds such as Cable Television, Miscellaneous Deposits, etc. Not reflected is the $500,000 interfund loan intended from Measure T to the Parks DIF Fund or the $487,470 reserve loan for the Sinkhole repairs that will be partially reimbursed in FY 24/25.

The draft audit has been included as an attachment to this report, with a final version to be presented at the Council meeting.

STRATEGIC PLAN:
49 FISCAL IMPACTS:

None.

OPTIONS:

The Council may decide to defer the matter back to staff with further direction.

ATTACHMENTS:

Draft ACFR FY 23.24
50 City of Santa Paula,
California

ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2024
DRAFT
Subject To Change
51 City of Santa Paula
Annual Financial Report
For the Year Ended June 30, 2024

TABLE OF CONTENTS
Page
Independent Auditor’s Report .............................................................................................. 1 Management’s Discussion and Analysis ............................................................................. 4 Basic Financial Statements:

Government-wide Financial Statements:

Statement of Net Position ........................................................................................... 13 Statement of Activities ................................................................................................. 14 Fund Financial Statements:

Balance Sheet - Governmental Funds ........................................................................ 15 Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position ........................................................................................................... 16 Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds ............................................................................................. 17 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities ................. 19 Statement of Net Position - Proprietary Funds ............................................................ 20 Statement of Revenues, Expenses and Changes in Net Position – Proprietary Funds .................................................................................................. 21 Statement of Cash Flows - Proprietary Funds ............................................................ 22 Statement of Fiduciary Net Position ............................................................................ 23 Statement of Changes in Fiduciary Net Position ......................................................... 24 Notes to Financial Statements .......................................................................................... 25 Required Supplementary Information
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - General Fund .............................................................................................................. 65 Schedule of Changes in the City’s Total OPEB Liability and Related Ratios .................... 66 Schedule of the City’s Proportionate Share of the Net Pension Liability ........................... 67 Schedule of Plan Contributions ......................................................................................... 68 Notes to Required Supplementary Information ................................................................. 69 DRAFT
Subject To Change
52 City of Santa Paula
Annual Financial Report
For the Year Ended June 30, 2024
TABLE OF CONTENTS (Continued)
Page
Supplementary Information
Combining and Individual Fund Statements and Schedules:

Combined Balance Sheet - Nonmajor Governmental Funds ...................................... 72 Combining Balance Sheet - Nonmajor Special Revenue Funds ................................. 73 Combining Balance Sheet - Nonmajor Capital Projects Funds ................................... 76 Combining Balance Sheet - Nonmajor Permanent Funds .......................................... 78 Combined Statement of Revenues, Expenditures and Changes in Fund Balances - Nonmajor Governmental Funds ............................................................................ 79 Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Special Revenue Funds ........................................................................ 80 Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Nonmajor Capital Project Funds ........................................................................... 83 Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Nonmajor Permanent Fund ................................................................................... 85 DRAFT
Subject To Change
53 -1-
Independent Auditor’s Report
The Honorable City Council
City of Santa Paula, California
Report on the Audit of the Financial Statements
Opinions
We have audited the financial statements of the governmental activities, business-type activities, each major fund and the aggregate remaining fund information of the City of Santa Paula (the City), as of and for the year ended June 30, 2024, and the related notes to the financial statements which collectively comprise the City’s basic financial statements as listed in the table of contents.

In our opinion, the accompanying financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund and the aggregate remaining fund information of the City, as of June 30, 2024, and the respective changes in financial position, and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States Government Auditing Standards. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Emphasis of Matter
As described in Note 1 to the financial statements during the year ended June 30, 2024, the City adopted new accounting guidance under Governmental Accounting Standards Board (GASB) Statement No. 100, Accounting Changes and Error Corrections. Our opinions are not modified with respect to this matter.

DRAFT
Subject To Change
54 -2-
Responsibilities of Management for the Financial Statements The City’s management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.

Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS and Governmental Auditing Standards, will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with GAAS and Governmental Auditing Standards, we:
 Exercise professional judgment and maintain professional skepticism throughout the audit.
 Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
 Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, no such opinion is expressed.
 Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
 Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for a reasonable period of time.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit.

DRAFT
Subject To Change
55 -3-
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that Management’s Discussion and Analysis and budgetary comparison other required supplementary information, as listed in the table of contents, be presented to supplement the basic financial statements. Such information is the responsibility of management and, although 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. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’s basic financial statements. The combining and individual nonmajor fund financial statements are presented for purposes of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with GAAS. In our opinion, the accompanying supplementary information is fairly stated, in all material respects, in relation to the basic financial statements as a whole.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated July XX, 2025 on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control over financial reporting and compliance.

San Bernardino, California
July XX, 2025
DRAFT
Subject To Change
56 City of Santa Paula
Management’s Discussion and Analysis
For the Year Ended June 30, 2024
-4-
As management of the City of Santa Paula (the City), we offer readers of the City’s financial statements this narrative overview and analysis of the financial activities of the City for the fiscal year ended June 30, 2024.

FINANCIAL HIGHLIGHTS
 The assets and deferred outflows of resources of the City exceeded its liabilities and deferred inflows of resources at the close of fiscal year 2023-24 by $118,509,500 (net position).
 The City’s total net position increased by $14,672,867 from the 2022-23 fiscal year mainly attributable to regular current operating activities along with a decrease in construction in progress related expenses.
 As of the close of fiscal year 2023-24, the City’s governmental activities reported combined ending Net Position of $47,030,758 an increase of $3,902,166 from the ending balance of 2023, which was $43,128,592. The net position of $232,422 is expendable funds and $889,643 is nonexpendable funds (endowments/trusts), $20,040,084 restricted net position (grant funds and bond proceeds), and $(10,896,940) negative is (unrestricted net position) available for spending with some government discretion.  At the end of fiscal year 2023-24, unrestricted fund balance (the total of the committed and unassigned components of fund balance) for the General Fund is $12,557,259 or 70.22% of total General Fund expenditures. This is an increase of $1,550,625 from fiscal year 2022-23 largely due to reclassifications of committed funds.

OVERVIEW OF THE FINANCIAL STATEMENTS
This discussion and analysis is intended to serve as an introduction to the City’s basic financial statements. The City’s basic financial statements comprise three components: 1) governmentwide financial statements, 2) fund financial statements, and 3) notes to the financial statements.

This report also contains other supplementary information in addition to the basic financial statements.

Government-Wide Financial Statements. The government-wide financial statements are designed to provide readers with a broad overview of the City’s finances, in a manner similar to a private-sector business.

The statement of net position presents information on all of the City’s assets and liabilities, with the difference between the two reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the City is improving or deteriorating.

DRAFT
Subject To Change
57 City of Santa Paula
Management’s Discussion and Analysis
For the Year Ended June 30, 2024
-5-
The statement of activities presents information showing how the government's net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods (e.g., uncollected taxes and earned but unused vacation leave).

Both of the government-wide financial statements distinguish functions of the City that are principally supported by taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business-type activities). The governmental activities of the City include general government, public safety, streets, economic development, and culture and recreation.

The business-type activities of the City include Water and Sewer enterprises.

The government-wide financial statements include not only the City itself (known as the primary government), but also a legally separate Financing Authority for which the City of Santa Paula is financially accountable. Financial information for these component units is included in the financial information presented for the primary government itself. The Water and Sewer enterprises, function for all practical purposes as departments of the City, and therefore have been included as an integral part of the primary government. Also, as of February 1, 2012 the Santa Paula Redevelopment Agency became the Designated Local Authority for the former Santa Paula Redevelopment Agency, a Successor Agency Private purpose trust fund with the City reporting as fiduciary funds.

The government-wide financial statements can be found on pages 13-14 of this report.

Fund financial statements. A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The City, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All of the funds of the City can be divided into three categories: governmental funds, proprietary funds, and fiduciary funds.

Governmental funds. Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements.

However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a government’s near-term financing requirements.

Since the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the governmental-wide financial statements.

By doing so, readers may better understand the long-term impact of the government’s near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.

DRAFT
Subject To Change
58 City of Santa Paula
Management’s Discussion and Analysis
For the Year Ended June 30, 2024
-6-
The City maintains twenty-three individual active governmental funds. Information is presented separately in the governmental fund balance sheet and in the governmental fund statement of revenues, expenditures, and changes in the fund balances for the General Fund (which is made up of nine separate internal funds). Data from the twenty active governmental funds are combined into a single, aggregated presentation. Individual fund data for each of these nonmajor governmental funds is provided in the form of combining statements elsewhere in this report. The City adopts an annual appropriated budget for its General Fund, and the major special revenue funds. Budgetary comparison statements have been provided for the General Fund and the major special revenue funds to demonstrate compliance with this budget. The basic governmental fund financial statements can be found on pages 15-19 of this report.

Proprietary funds. The City maintains three different types of proprietary funds: Enterprise funds are used to report the same functions presented as business-type activities in the government-wide financial statements. The City uses enterprise funds to account for its Water and Sewer operations. These funds are reported separately as Proprietary Funds.

The basic proprietary fund financial statements can be found on pages 20-22 of this report.

Fiduciary funds. Fiduciary funds are used to account for resources held for the benefit of parties outside the government. Fiduciary funds are not reflected in the government-wide financial statement because the resources of those funds are not available to support the City’s own programs. The accounting used for fiduciary funds is much like that used for proprietary funds.

The City maintains two different types of fiduciary funds. The Custodial Funds account for funds held in trust for specific purposes and the Private Purpose Trust Fund accounts for the Successor agency for the Santa Paula Redevelopment agency.

The basic Fiduciary fund financial statements can be found on pages 23-24 of this report.

Notes to the financial statements. The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements.

The notes to the financial statements can be found on pages 25-65 of this report.

Other information. In addition to the basic financial statements and accompanying notes, this report also presents certain required supplementary information concerning the City’s General Fund, and Major Special Revenue Funds’ Actual to Budget comparisons. Required supplementary information can be found on pages 65-69 of this report.

DRAFT
Subject To Change
59 City of Santa Paula
Management’s Discussion and Analysis
For the Year Ended June 30, 2024
-7-
The combining statements referred to earlier in connection with non-major governmental funds are presented immediately following the required supplementary information on pensions.

Combining and individual fund statements and schedules can be found on pages 72-85 of this report.

Government-wide Financial Analysis
As noted earlier, net position may serve over time as a useful indicator of a government’s financial position. In the case of the City, assets and deferred outflows of resources exceeded liabilities and deferred inflows of resources by $118,504,660, at the close of fiscal year 2023-24.

June 30, 2024 June 30, 2023
Governmental Business-Type Governmental Business-Type
Activities Activities Total Activities Activities Total Assets
Current and other assets $ 38,903,080 $ 41,301,872 $ 80,204,952 $ 38,042,538 $ 41,029,357 $ 79,071,895 Capital assets (net of depreciating) 36,765,548 139,832,723 176,598,271 35,716,802 132,672,822 168,389,624 Total Assets 75,668,628 181,134,595 256,803,223 73,759,340 173,702,179 247,461,519 Deferred Outflows of Resources
Deferred charges on refundings - 10,160,668 10,160,668 - 10,484,945 10,484,945 Pension related 10,776,623 1,483,677 12,260,300 11,140,089 1,447,004 12,587,093 OPEB related 324,932 103,174 428,106 415,678 124,866 540,544 Total Deferred Outflows of Resources 11,101,555 11,747,519 22,849,074 11,555,767 12,056,815 23,612,582 Liabilities
Long-term liabilities outstanding 32,683,087 116,185,224 148,868,311 31,332,825 119,149,922 150,482,747 Other liabilities 3,352,633 4,292,714 7,645,347 5,776,326 4,763,221 10,539,547 Total Liabilities 36,035,720 120,477,938 156,513,658 37,109,151 123,913,143 161,022,294 Deferred Inflows of Resources
Pension related 1,834,290 336,691 2,170,981 2,971,654 510,115 3,481,769 OPEB related 1,869,415 593,583 2,462,998 2,105,710 632,535 2,738,245 Total Deferred Inflows of Resources 3,703,705 930,274 4,633,979 5,077,364 1,142,650 6,220,014 Net investment in capital assets 36,765,548 41,724,034 78,489,582 35,716,802 31,323,330 67,040,132 Restricted 21,162,149 3,384,692 24,546,841 19,924,875 3,225,290 23,150,165 Unrestricted (10,896,939) 26,365,176 15,468,237 (12,513,085) 26,154,581 13,641,496 Total Net Position $ 47,030,758 $ 71,473,902 $ 43,128,592 118,504,660 $ $ 60,703,201 $ 103,831,793 Government-Wide Financial Statements
Table 1: Summary of Net Position
A large portion (almost all) of the City’s net position includes $78,489,582 (66.23 percent) as its net investment in capital assets (e.g., land, buildings, machinery, and equipment), less any related debt used to acquire those assets that is still outstanding. The City uses these capital assets to provide services to citizens; consequently, these assets are not available for future spending. Although the City’s investment in its capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities.

An additional portion of the City’s net position (20.71%) represents resources that are subject to external restrictions on how they may be used.

At the end of the current fiscal year, the City is able to report a positive balance in net position for Investments in Capital Assets and restricted purposes. Separately, the City’s governmental unrestricted net position shows a negative balance of $(10,896,939), which is an increase in net position of $5,881,665 from the previous year.

DRAFT
Subject To Change
60 City of Santa Paula
Management’s Discussion and Analysis
For the Year Ended June 30, 2024
-8-
The business-type activities unrestricted net position show a positive balance of $26,365,176 a increase of $210,595 over the fiscal year 2023-24’s balance of $26,154,581. These unrestricted funds can only be used for Water and Sewer activities. The Water fund has $3,284,692 restricted under Cash with Fiscal Agent while the Sewer Fund has $15,485 for rate stabilization.

These funds are related to the Bond Issues.

June 30, 2024 June 30, 2023
Governmental Business-Type Governmental Business-Type
Activities Activities Total Activities Activities Total Revenues
Charges for services $ 1,993,174 $ 27,174,347 $ 29,167,521 $ 2,016,967 $ 25,424,733 $ 27,441,700 Operating grants 6,180,653 - 6,180,653 7,633,164 - 7,633,164 Capital grants 1,675,332 - 1,675,332 5,336,436 - 5,336,436 General revenues: -
Property taxes 5,648,445 - 5,648,445 5,078,541 - 5,078,541 Sales taxes 7,850,347 - 7,850,347 8,499,611 - 8,499,611 Other taxes 1,395,750 - 1,395,750 1,299,097 - 1,299,097 Investments 345,638 1,769,451 2,115,089 309,583 662,067 971,650 Other revenues 296,465 109,000 405,465 655,798 210,425 866,223 Total Revenues 25,385,804 29,052,798 54,438,602 30,829,197 26,297,225 57,126,422 Expenses
General government 2,575,275 - 2,575,275 1,389,631 - 1,389,631 Building and safety 711,834 - 711,834 1,029,527 - 1,029,527 Community services 4,018,216 - 4,018,216 992,275 - 992,275 Financial services 712,448 - 712,448 381,609 - 381,609
Fire 12,986 - 12,986 260,072 - 260,072
Planning 1,035,224 - 1,035,224 1,040,387 - 1,040,387
Police 9,328,564 - 9,328,564 7,513,654 - 7,513,654
Public works 3,089,091 - 3,089,091 3,481,127 - 3,481,127 Water - 8,694,144 8,694,144 - 7,956,508 7,956,508
Sewer - 9,587,953 9,587,953 - 10,113,529 10,113,529
Total Expenses 21,483,638 18,282,097 39,765,735 16,088,282 18,070,037 34,158,319 Change in Net Position 3,902,166 10,770,701 14,672,867 14,740,915 8,227,188 22,968,103 Beginning Net Position 43,128,592 60,703,201 103,831,793 28,387,677 52,476,013 80,863,690 Ending Net Position $ 47,030,758 $ 71,473,902 $ 118,504,660 $ 43,128,592 $ 60,703,201 $ 103,831,793 Government-Wide Financial Statements
Table 2: Summary of Changes in Net Position
Governmental activities. Governmental activities increased the City’s net position by $3,902,166 for the current year. The increases in net position are explained in further detail on page 14 of the report. Expenses for governmental activities increased from $16,088,282 in 2023 to $21,483,638 in 2024, an increase of $5,395,356. The increase is largely due a decrease in public works related construction in progress related expenditures.

Business-type activities. Business-type activities increased the City’s net position by $10,770,701.

DRAFT
Subject To Change
61 City of Santa Paula
Management’s Discussion and Analysis
For the Year Ended June 30, 2024
-9-
Financial Analysis of the Government’s Funds
As noted earlier, the City uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements.

Governmental funds. The focus of the City’s governmental funds is to provide information on near-term inflows, outflows, and balances of spending resources. Such information is useful in assessing the City’s financing requirements. In particular, unreserved fund balance may serve as a useful measure of a government’s net resources available for spending at the end of the fiscal year.

As of the end of the current fiscal year, the City’s governmental funds reported combined total ending fund balances of $35,550,447.

The General Fund is the chief operating fund of the City. At June 30, 2024, the unassigned fund balance for the General Fund was $11,289,278, while total fund balance reached $12,574,608.

As a measure of the General Fund’s liquidity, it may be useful to compare both unassigned fund balance and total fund balance to total fund expenditures. Unassigned fund balance represents

63.1 percent of the total General Fund expenditures, while total fund balance represents 70.3 percent of that same amount. The City’s unassigned General Fund balance, increased by $1,229,634 during the current fiscal year.

Proprietary funds. The City’s proprietary funds provide the same type of information found in the government-wide financial statements, but in more detail.

The net position of the Water and Sewer enterprises at the end of the year amounted to $71,473,902 and an increase of $10,770,701 from the fiscal year ended 2022-23. The net position for the proprietary funds - water increased $6,388,867 and sewer increased $4,381,834. Other factors concerning the finances of these funds are addressed in the discussion of the City’s business-type activities.

Water Sewer Total
Operating revenues $ 13,471,612 $ 13,702,735 $ 27,174,347 Operating expenses 7,601,925 6,747,886 14,349,811
Operating income (loss) 5,869,687 6,954,849 12,824,536
Total Non-Operating Revenues
(Expenses) 249,457 (2,303,292) (2,053,835)
Transfers in 269,723 - 269,723
Transfers out - (269,723) (269,723)
Change in Net Position 6,388,867 4,381,834 10,770,701
Total Net Position, Beginning 32,110,826 28,592,375 60,703,201 Total Net Position, Ending $ 38,499,693 $ 32,974,209 $ 71,473,902 Table 3: Proprietary Funds
Statement of Revenues, Expenses and Changes in Net Position DRAFT
Subject To Change
62 City of Santa Paula
Management’s Discussion and Analysis
For the Year Ended June 30, 2024
-10-
General Fund Budgetary Highlights
The actual General Fund revenue ended at ($1,803,106) under the final budgeted amount.

There were minor budget adjustments during the fiscal year to the final revenue budget.

Revenues overall were approximately 9.1% below the budgeted estimates. The General Fund revenue final budget vs. actual breakdown is as follows:
• Taxes were $330,571 over the budget estimates primarily due to increased sales tax. • Licenses and permits were $345,379 over budget estimates due to increased building activity compared to projected amounts.
• Intergovernmental were $495,767 over budget estimates primarily due to an unexpected increase from property related revenue.
• Charges for services came in at $3,111,712 below budgeted figures due to decreased development activity.
• Fines and forfeitures were $13,091 under budget estimates due to revenue from vehicle code fines did not meet expectations.
• Investment earnings were of $84,362 under budget due to a transition to a diversified investment portfolio.
• Other revenue were $65,618
Differences between the final budget and the actual expenditures for the operating departments varied considerably.
• General government was $24,132 over budget estimates due to savings from delayed projects.
• Building & safety was $282,074 under budget estimates due to staffing shortages. • Community services was $151,785 over budget estimates about half of which was due to part time staffing costs not being realized until after the fiscal year end. • Financial services was $97,537 under budget estimates due to salary savings from staffing shortages.
• Planning was $377,605 under budget estimates due to salary savings from staffing shortages (building inspector, permit tech, and half a year of the Chief Building Official). • Police $1,224,046 under budget estimates due to salary savings from multiple vacant positions.
• Public works was ($1,693,102) over budget estimates due to capital improvement projects not being fully completed, most notably the Police Department remodel which had over a million-dollar budget with minimal expenses.

Overall, the General Fund expenditures came in under budget by $112,243 or 0.6% of budgeted estimates.

DRAFT
Subject To Change
63 City of Santa Paula
Management’s Discussion and Analysis
For the Year Ended June 30, 2024
-11-
General Fund Budgetary Highlights (continued)
Revenues
Taxes 330,571 $
Licenses and permits 345,379
Intergovernmental 495,767
Charges for services (3,111,712)
Fines and forfeitures (13,091)
Investment earnings 84,362
Other revenue 65,618
Total Revenue Over/(Under) Budget (1,803,106) $
Expenditures
General government (24,132) $
Building and safety 282,074
Community services (151,785)
Financial services 97,537
Planning 377,605
Police 1,224,046
Public works (1,693,102)
Total Expenditures (Over)/Under Budget $ 112,243
General Fund Budgetary Highlights
Table 4
Capital Asset and Debt Administration
Capital assets. The City’s investment in capital assets for its governmental and business-type activities as of June 30, 2024, amounts to $176,598,271 (net of accumulated depreciation). This investment in capital assets includes land, buildings and system, improvements other than buildings, machinery and equipment, as well as construction in progress.

The value of the City’s assets increased by $8,208,647 during this reporting period. Additional information on the City’s capital assets can be found in Note 5 on pages 39-40 in this report. (Net of Depreciation)
Governmental Business-Type
Activities Activities Total
Land 1,045,317 $ 7,104,082 $ 8,149,399 $
Construction in progress 12,585,089 25,000,356 37,585,445 Buildings and system 1,444,081 66,506,203 67,950,284
Machinery and equipment 1,944,245 26,515,984 28,460,229 Water rights - 13,834,827 13,834,827
Improvements other than buildings 19,746,816 871,271 20,618,087 Total Capital Assets 36,765,548 $ 139,832,723 $ 176,598,271 $ Table 5
Capital Assets
DRAFT
Subject To Change
64 City of Santa Paula
Management’s Discussion and Analysis
For the Year Ended June 30, 2024
-12-
Capital Asset and Debt Administration (continued)
Long-term debt. At the end of the current fiscal year, the City had total debt outstanding of $111,554,049 (excluding pension/OPEB liabilities, compensated absences and claims liability).

This is a decreases of $3,405,678 from the prior year’s level of $114,959,727. Governmental activities have no outstanding debt. Business-type activities debt decreased by $3,405,678, largely due to refunding of debt and principal payments for the Enterprise Revenue bonds.

Additional information on the City’s long-term debt can be found in Note 7 on pages 42-47 of this report.

Business-Type
Activities Total
Lease Revenue Bonds:

Water 2019 30,170,000 $ 30,170,000 $
Add: Premium 5,287,123 5,287,123
Wastewater 2015A 7,355,000 7,355,000
Wastewater 2020A 3,765,000 3,765,000
Add: Premium 670,426 670,426
Wastewater 2020B 63,810,000 63,810,000
Notes payable 496,500 496,500
Total 111,554,049 $ 111,554,049 $
Table 6
Outstanding Debt
Next Year’s Budgets and Rates
In 2019 the Council adopted a five-year water and sewer rate increase. The first increase went into effect on January 1, 2020. Additional increases will occur at the start of every fiscal year through July 1, 2024.

Requests for Information
This financial report is designed to provide a general overview of the City’s finances for all those with an interest in the government’s finances. Questions concerning any of the information provided in this report or requests for additional financial information should be addressed to the City, Finance Director, P. O. Box 569, Santa Paula, CA 93061.

DRAFT
Subject To Change
65 BASIC FINANCIAL STATEMENTS
DRAFT
Subject To Change
66 This page left intentionally blank.

DRAFT
Subject To Change
67 City of Santa Paula
Statement of Net Position
June 30, 2024
The accompanying notes are an integral part of these financial statements. -13-
Primary Government
Governmental Business-Type
Activities Activities Total
ASSETS
Cash and investments 35,190,639 $ 33,679,432 $ 68,870,071 $ Cash - restricted 4 3,300,177 3,300,181
Receivables:

Accounts and interest 3,365,220 3,938,912 7,304,132
Loans, net of allowance 333,930 - 333,930
Prepaids 13,287.00 383,351 396,638
Capital assets, not being depreciated 13,630,406 45,939,265 59,569,671 Capital assets, net of accumulated depreciation 23,135,142 93,893,458 117,028,600 Total Assets 75,668,628 181,134,595 256,803,223

DEFERRED OUTFLOWS OF RESOURCES
Deferred charges on refundings - 10,160,668 10,160,668
Pension related 10,776,623 1,483,677 12,260,300
OPEB related 324,932 103,174 428,106
Total Deferred Outflows of Resources 11,101,555 11,747,519 22,849,074

LIABILITIES
Accounts payable and accrued liabilities 1,669,215 2,676,827 4,346,042 Accrued interest payable - 1,615,887 1,615,887
Deposits 1,683,418 - 1,683,418
Noncurrent Liabilities:

Due within one year 492,611 3,238,270 3,730,881
Due more than one year 492,610 108,379,049 108,871,659
Net pension liability 30,181,175 4,086,320 34,267,495
Total OPEB liability 1,516,691 481,585 1,998,276
Total Liabilities 36,035,720 120,477,938 156,513,658

DEFERRED INFLOWS OF RESOURCES
Pension related 1,834,290 336,691 2,170,981
OPEB related 1,869,415 593,583 2,462,998
Total Deferred Inflows of Resources 3,703,705 930,274 4,633,979

NET POSITION
Net investment in capital assets 36,765,548 41,724,034 78,489,582 Restricted for:

Capital projects 454,896 3,284,692 3,739,588
Development 5,299,712 - 5,299,712
Public safety 85,343 - 85,343
Rate stabilization - 100,000 100,000
Street projects 7,811,989 - 7,811,989
Transportation and other purposes 6,388,144 - 6,388,144 Trust and endowments:

Expendable 232,422 - 232,422
Nonexpendable 889,643 - 889,643
Unrestricted (10,896,939) 26,365,176 15,468,237
Total Net Position $ 47,030,758 $ 71,473,902 $ 118,504,660 DRAFT
Subject To Change
68 City of Santa Paula
Statement of Activities
For the Year Ended June 30, 2024
The accompanying notes are an integral part of these financial statements. -14-
Net (Expense) Revenue and
Program Revenues Changes in Net Position
Charges Operating Capital
for Grants and Grants and Governmental Business-type
Functions/Programs Expenses Services Contributions Contributions Activities Activities Total Governmental Activities:

General government 2,575,275 $ 297,924 $ 558,856 $ (21,189) $ (1,739,684) $ - $ (1,739,684) $ Building and safety 711,834 804,519 - - 92,685 - 92,685 Community services 4,018,216 334,408 593,710 164,011 (2,926,087) (2,926,087) - Financial services 712,448 15,004 - - (697,444) - (697,444) Fire 12,986 - - - (12,986) - (12,986)
Planning 1,035,224 60,196 - - (975,028) - (975,028)
Police 9,328,564 140,485 2,649,443 5,950 (6,532,686) (6,532,686) - Public works 3,089,091 340,638 2,378,644 1,526,560 1,156,751 - 1,156,751 Total Governmental Activities 21,483,638 1,993,174 6,180,653 1,675,332 (11,634,479) (11,634,479) - Business-type Activities:

Water 8,694,144 13,471,612 - - - 4,777,468 4,777,468
Sewer 9,587,953 13,702,735 - - - 4,114,782 4,114,782
Total Business-type Activities 18,282,097 27,174,347 - - - 8,892,250 8,892,250 Total Government $ 39,765,735 $ 29,167,521 $ 6,180,653 $ 1,675,332 (11,634,479) 8,892,250 (2,742,229) General Revenues:

Property taxes 5,648,445 - 5,648,445
Sales taxes 7,850,347 - 7,850,347
Transient occupancy taxes 83,355 - 83,355
Franchise taxes 1,312,395 - 1,312,395
Business license taxes 127,429 - 127,429
Unrestricted investment earnings 345,638 1,769,451 2,115,089 Miscellaneous revenues 169,036 - 169,036
Gain on disposal - 109,000 109,000
Total General Revenues and Transfers 15,536,645 1,878,451 17,415,096 Change in Net Position 3,902,166 10,770,701 14,672,867
Net Position, Beginning 43,128,592 60,703,201 103,831,793 Net Position, Ending $ 47,030,758 $ 71,473,902 $ 118,504,660 DRAFT
Subject To Change
69 City of Santa Paula
Balance Sheet
Governmental Funds
June 30, 2024
The accompanying notes are an integral part of these financial statements. -15-
Non-major Total
Governmental Governmental
General Funds Funds
ASSETS
Cash and investments $ 12,470,975 $ 22,719,664 $ 35,190,639 Cash - restricted 4 - 4
Receivables
Accounts and interest 2,808,672 556,548 3,365,220
Loans receivable 4,430 329,500 333,930
Due from other funds 227,517 - 227,517
Prepaids 12,915 372 13,287
Total Assets $ 15,524,513 $ 23,606,084 $ 39,130,597

LIABILITIES
Accounts payable and accrued liabilities 1,266,487 $ $ 402,728 $ 1,669,215 Deposits 1,683,418 - 1,683,418
Due to other funds - 227,517 227,517
Total Liabilities 2,949,905 630,245 3,580,150

FUND BALANCE (DEFICITS)
Nonspendable 17,345 890,015 907,360
Restricted 22,322,716 4 22,322,720
Assigned 5,568,941 - 5,568,941
Unassigned 6,988,318 (236,892) 6,751,426
Total Fund Balances 12,574,608 22,975,839 35,550,447
Total Liabilities, Deferred Inflows
of Resources and Fund Balances $ 15,524,513 $ 23,606,084 $ 39,130,597 DRAFT
Subject To Change
70 City of Santa Paula
Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position
June 30, 2024
The accompanying notes are an integral part of these financial statements. -16-
Fund balances of governmental funds $ 35,550,447
Amounts reported for governmental activities in the Statement of Net Position are different because:

Capital assets net of depreciation have not been included as financial resources in governmental fund activity. 36,765,548
Amounts for deferred inflows and deferred outflows related to the City's Net Pension Liability and Total OPEB Liability are not reported in the funds.

Deferred outflows related to pensions 10,776,623 $
Deferred inflows related to pensions (1,834,290)
Deferred outflows related to OPEB 324,932
Deferred inflows related to OPEB (1,869,415) 7,397,850
Long-term liabilities are not due and payable in the current period and therefore are not reported in the funds.

Compensated absences (599,784)
Claims liabilities (385,437)
Net pension liability (30,181,175)
Total OPEB liability (1,516,691) (32,683,087)
Net position of governmental activities $ 47,030,758
DRAFT
Subject To Change
71 City of Santa Paula
Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
For the Year Ended June 30, 2024
The accompanying notes are an integral part of these financial statements. -17-
(Formerly major) (Formerly major)
Federal Facility
General Grants Capital Projects

REVENUES
Taxes $ 14,595,443
Licenses and permits 599,985
Intergovernmental 1,263,246
Charges for services 1,100,553
Fines and forfeitures 81,909
Investment earnings 254,862
Other revenues 75,718
Total Revenues 17,971,716

EXPENDITURES
Current:

General government 2,510,195
Building and safety 553,748
Community services 2,869,130
Financial services 690,887
Planning 786,132
Police 8,667,036
Public works 1,805,912
Total Expenditures 17,883,040
Excess (Deficiency) of Revenues
over Expenditures 88,676

OTHER FINANCING SOURCES (USES)
Transfers in -
Transfers out (24,437)
Total Other Financing Sources (Uses) (24,437)
Net Change in Fund Balances 64,239
Fund Balances, Beginning, as previously reported 12,510,369 $ 5,073,511 $ 3,871,686 Change within financial reporting entity (major to non-major) - (5,073,511) (3,871,686) Fund Balances, Beginning, as restated 12,510,369 - -
Fund Balances, ending $ 12,574,608 $ - $ -
DRAFT
Subject To Change
72 (continued)
-18-
Non-major Total
Governmental Governmental
Funds Funds
$ 367,657 $ 14,963,100
- 599,985
3,516,993 4,780,239
2,712,576 3,813,129
- 81,909
1,085,144 1,340,006
9,990 85,708
7,692,360 25,664,076
297,687 2,807,882
- 553,748
1,294,134 4,163,264
31,833 722,720
259,364 1,045,496
70,572 8,737,608
2,264,939 4,070,851
4,218,529 22,101,569
3,473,831 3,562,507
440,806 440,806
(416,369) (440,806)
24,437 -
3,498,268 3,562,507
10,532,374 31,987,940
8,945,197 -
19,477,571 31,987,940
$ 22,975,839 $ 35,550,447
DRAFT
Subject To Change
73 City of Santa Paula
Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities For the Year Ended June 30, 2024
The accompanying notes are an integral part of these financial statements. -19-
Net change in fund balances-total governmental funds $ 3,562,507 Amounts reported for governmental activities in the Statement of Activities are different because:

Governmental funds report capital outlays as expenditures. However, in the Statement of Activities the cost of these assets is allocated over their estimated useful lives as depreciation expense. This is the amount by which capital outlay of $2,981,172 exceeded depreciation $1,932,426, in the current period. 1,048,746
Certain revenues are recorded as unavailable revenue in the governmental funds because they do not meet the revenue recognition criteria of availability. However, they are included as revenue in the Government-Wide Statement of Activities. (278,272) The issuance of long-term debt (e.g., bonds, leases) provides current financial resources to governmental funds, while the repayment of the principal of long-term debt consumes the current financial resources of governmental funds. Neither transaction, however, has any effect on net assets. Also, governmental funds report the effect of premiums, discounts, and similar items when debt is first issued, whereas these amounts are deferred and amortized in the statement of activities.

Pension related net adjustments $ (862,290)
OPEB related net adjustments 103,792 (758,498)
Claims and judgments expenses reported in the Statement of Activities do not require the use of current financial resources, and therefore, are not reported as expenditures in governmental funds. 274,147
Compensated absences reported in the statement of activities do not require the use of current financial resources and therefore are not reported as expenditures in governmental funds. The following represents the net change in compensated absences in the current period. 53,536
Change in net position of governmental activities $ 3,902,166 DRAFT
Subject To Change
74 City of Santa Paula
Statement of Net Position
Proprietary Funds
June 30, 2024
The accompanying notes are an integral part of these financial statements. -20-
Business-type Activities - Enterprise Funds
Utility Authority
Water Sewer Totals
ASSETS
Current assets:

Cash and investments 21,982,444 $ 11,696,988 $ 33,679,432 $ Receivables 2,232,143 1,706,769 3,938,912
Prepaids 79,445 303,906 383,351
Total Current Assets 24,294,032 13,707,663 38,001,695
Noncurrent assets:

Restricted cash:

Cash with fiscal agents 3,284,692 15,485 3,300,177
Capital Assets:

Land 2,356,451 4,747,631 7,104,082
Water rights 13,834,827 - 13,834,827
Buildings 12,251,164 74,097,756 86,348,920
Improvements 28,574,721 8,264,092 36,838,813
Machinery and equipment 2,806,021 246,761 3,052,782
Construction in progress 10,976,207 14,024,149 25,000,356 Less: Accumulated depreciation (17,568,414) (14,778,643) (32,347,057) Total Capital Assets (Net of
Accumulated Depreciation) 53,230,977 86,601,746 139,832,723 Total Noncurrent Assets 56,515,669 86,617,231 143,132,900 Total Assets 80,809,701 100,324,894 181,134,595

DEFERRED OUTFLOWS OF RESOURCES
Deferred charges on refundings - 10,160,668 10,160,668
Pension related 1,483,677 - 1,483,677
OPEB related 103,174 - 103,174
Total Deferred Outflows of Resources 1,586,851 10,160,668 11,747,519

LIABILITIES
Current liabilities:

Accounts payable 1,809,535 867,292 2,676,827
Interest payable 572,252 1,043,635 1,615,887
Compensated absences 63,270 - 63,270
Bonds payable - current 1,745,000 1,430,000 3,175,000
Total Current Liabilities 4,190,057 3,340,927 7,530,984 Noncurrent liabilities
Bonds payable 33,712,123 74,170,426 107,882,549
Notes payable 496,500 - 496,500
Net pension liability 4,086,320 - 4,086,320
Total OPEB liability 481,585 - 481,585
Total Noncurrent Liabilities 38,776,528 74,170,426 112,946,954 Total Liabilities 42,966,585 77,511,353 120,477,938

DEFERRED INFLOWS OF RESOURCES
Pension related 336,691 - 336,691
OPEB related 593,583 - 593,583
Total Deferred Inflows of Resources 930,274 - 930,274

NET POSITION
Net investment in capital assets 20,562,046 21,161,988 41,724,034 Restricted for:

Capital projects 3,284,692 - 3,284,692
Rate stabilization - 100,000 100,000
Unrestricted 14,652,955 11,712,221 26,365,176
Total Net Position $ 38,499,693 $ 32,974,209 $ 71,473,902 DRAFT
Subject To Change
75 City of Santa Paula
Statement of Revenues, Expenses, and Changes in Net Position Proprietary Funds
For the Year Ended June 30, 2024
The accompanying notes are an integral part of these financial statements. -21-
Business-type Activities - Enterprise Funds
Utility Authority
Water Sewer Totals

OPERATING REVENUES
Sales and services 13,447,877 $ 13,688,794 $ 27,136,671 $ Other revenues 23,735 13,941 37,676
Total Operating Revenues 13,471,612 13,702,735 27,174,347

OPERATING EXPENSES
Cost of sales and services 3,638,668 4,204,150 7,842,818 Administration 2,883,937 1,391,800 4,275,737
Depreciation 1,079,320 1,151,936 2,231,256
Total Operating Expenses 7,601,925 6,747,886 14,349,811 Operating Income 5,869,687 6,954,849 12,824,536

NONOPERATING REVENUES (EXPENSES)
Investment earnings 1,232,676 536,775 1,769,451
Interest expense (1,092,219) (2,840,067) (3,932,286)
Gain on disposal of capital assets 109,000 - 109,000
Total Nonoperating Revenues (Expenses) 249,457 (2,303,292) (2,053,835) Income Before Transfers 6,119,144 4,651,557 10,770,701
Transfers in 269,723 - 269,723
Transfers out - (269,723) (269,723)
Total Transfers 269,723 (269,723) -
Change in Net Position 6,388,867 4,381,834 10,770,701
Total Net Position, Beginning 32,110,826 28,592,375 60,703,201 Total Net Position, Ending 38,499,693 $ 32,974,209 $ 71,473,902 $ DRAFT
Subject To Change
76 City of Santa Paula
Statement of Cash Flows
Proprietary Funds
For the Year Ended June 30, 2024
The accompanying notes are an integral part of these financial statements. -22-
Utility Authority
Water Sewer Total

CASH FLOWS FROM OPERATING ACTIVITIES
Receipts from customers and users 13,473,281 $ 13,942,855 $ 27,416,136 $ Payments to suppliers (3,976,879) (6,110,226) (10,087,105) Payments to employees for salaries and benefits (1,996,840) (228,430) (2,225,270) Net cash provided by (used for) operating activities 7,499,562 7,604,199 15,103,761

CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES
Transfers in - 269,723 269,723
Transfers out (269,723) - (269,723)
Net cash provided by (used for) noncapital financing activities 269,723 (269,723) -

CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Acquisition and construction of capital assets (5,612,864) (3,778,293) (9,391,157) Proceeds from sale of property 109,000 - 109,000
Interest paid on capital debt (1,466,083) (2,555,427) (4,021,510) Principal paid on capital debt (1,660,000) (1,385,000) (3,045,000) Net cash provided by (used for) capital and related
financing activities (8,629,947) (7,718,720) (16,348,667)

CASH FLOWS FROM INVESTING ACTIVITIES
Investment earnings 1,232,676 536,775 1,769,451
Net cash provided by (used for) investing activities 1,232,676 536,775 1,769,451 Net increase in cash and cash equivalents 152,531 372,014 524,545 Cash and cash equivalents, beginning 24,895,122 11,559,942 36,455,064 Cash and cash equivalents, ending $ 11,712,473 25,267,136 $ 36,979,609 $

RECONCILIATION OF CASH AND CASH EQUIVALENTS TO THE

AMOUNTS REPORTED ON THE STATEMENT OF NET POSITION
Cash and investments 21,982,444 $ 11,696,988 $ 33,679,432 $ Restricted cash with fiscal agent 3,284,692 15,485 3,300,177 $ 11,712,473 25,267,136 $ 36,979,609 $

RECONCILIATION OF OPERATING INCOME TO NET CASH
PROVIDED BY OPERATING ACTIVITIES:

Operating income 5,869,687 $ 6,954,849 $ 12,824,536 $
Adjustments to reconcile operating income to net cash
provided by operating activities:

Depreciation expense 1,079,320 1,151,936 2,231,256
(Increase) decrease in receivables 1,669 240,120 241,789 (Increase) decrease in prepaids 844 9,397 10,241
(Increase) decrease in deferred outflows - pensions (36,673) - (36,673) (Increase) decrease in deferred outflows - OPEB 21,692 - 21,692 Increase (decrease) in accounts payable 334,419 (752,103) (417,684) Increase (decrease) in compensated absences 15,604 - 15,604 Increase (decrease) in deferred inflows - pension (173,424) - (173,424) Increase (decrease) in deferred inflows - OPEB (38,952) - (38,952) Increase (decrease) in net pension liability 386,846 - 386,846 Increase (decrease) in total OPEB liability 38,530 - 38,530 Net cash provided by (used for) operating activities $ 7,499,562 $ 7,604,199 $ 15,103,761 DRAFT
Subject To Change
77 City of Santa Paula
Statement of Fiduciary Net Position
Fiduciary Funds
June 30, 2024
The accompanying notes are an integral part of these financial statements. -23-
Harvest CFD
East Area 1
Custodial Fund
PBID
Custodial Fund
Successor
Agency
Private-purpose
Trust Fund
ASSETS
Cash and investments 1,691,522 $ 220,535 $ 326,427 $
Restricted cash and investments 1,669,282 - 296,906
Receivables
Accounts - 726 -
Interest 12,343 1,470 1,697
Loans, net - - 940
Total Assets 3,373,147 222,731 625,970

LIABILITIES
Accounts payable 14,080 - -
Accrued liabilities 581 - -
Interest payable 472,738 - 7,933
Bonds payable 19,964,075 - 299,303
Total Liabilities 20,451,474 - 307,236

NET POSITION (DEFICIT)
Net position held for other agencies (17,078,327) $ 222,731 $ 318,734 $ DRAFT
Subject To Change
78 City of Santa Paula
Statement of Changes in Fiduciary Net Position
Fiduciary Funds
For the Year Ended June 30, 2024
The accompanying notes are an integral part of these financial statements. -24-
Harvest CFD
East Area 1
Custodial Fund
PBID
Custodial Fund
Successor
Agency
Private-purpose
Trust Fund

ADDITIONS
Property tax collections for other agencies 1,959,075 $ 84,192 $ 63,358 $ Interest income 145,566 10,023 33,205
Total Additions 2,104,641 94,215 96,563

DEDUCTIONS
Administrative costs 56,869 73,377 3,359
Payments to others on behalf of other agencies 1,429,544 - 28,014 Total Deductions 1,486,413 73,377 31,373
Change in Net Position 618,228 20,838 65,190
Net Position (Deficit), Beginning, (17,696,555) 201,893 253,544 Net Position (Deficit), Ending (17,078,327) $ 222,731 $ 318,734 $ .

DRAFT
Subject To Change
79 City of Santa Paula
Notes to Financial Statements
June 30, 2024
-25-
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A) Description of Reporting Entity
The City of Santa Paula (the City) is a municipal corporation operating as a general law city governed by a city council of five members. The accompanying financial statements present the government and its component units, entities for which the government is considered to be financially accountable. Blended component units, although legally separate entities, are, in substance, part of the government’s operations and are included in the City’s reporting entity because of the significance of their operational or financial relationships with the City.

Blended Component Units
The Santa Paula Public Financing Authority (the Authority) is governed by the City Council of the City. Although it is legally separate from the City, the Authority is reported as if it were part of the primary government because its sole purpose is to finance and construct the City’s public facilities.

The Santa Paula Utility Authority (the Utility Authority) was established through a Joint Powers Agreement between the City and the Redevelopment Agency. The members of the Board of Directors of the Utility Authority are the members of the City Council of the City.

The Utility Authority was established to provide financing, for purposes which are authorized by law and which could lease, own, operate, and maintain the water and wastewater enterprise, and any other utility system or service leased to the Utility Authority by the City or acquired by the Utility Authority. The Utility Authority is reported as enterprise funds.

Separate financial statements are not prepared for the Santa Paula Public Financing Authority or the Santa Paula Utility Authority.

B) Government-wide and Fund Financial Statements
The government-wide financial statements (i.e., the statement of net position and the statement of changes in net position) report information on all the nonfiduciary activities of the City and its component units. Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business-type activities, which rely to a significant extent on fees and charges for support.

The statement of activities demonstrates the degree to which the direct expenses of a given function or segment are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include 1) charges to customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or segment and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Taxes and other items not properly included among program revenues are reported instead as general revenues.

DRAFT
Subject To Change
80 City of Santa Paula
Notes to Financial Statements
June 30, 2024
-26-
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) B) Government-wide and Fund Financial Statements (continued) Separate financial statements are provided for governmental funds, proprietary funds, and fiduciary funds, even though the latter, if any, are excluded from the government-wide financial statements. Major individual governmental funds and major individual enterprise funds are reported as separate columns in the fund financial statements.

C) Measurement Focus, Basis of Accounting, and Financial Statement Presentation The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the proprietary funds’ and fiduciary fund financial statements. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenues as soon as all eligibility requirements imposed by the provider have been met. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available.

Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the City considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due.

Property taxes, sales taxes, franchise taxes, licenses, and interest associated with the current fiscal period are all considered to be susceptible to accrual, and therefore have been recognized as revenues within the current fiscal period. Only the portion of special assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue within the current period. All other revenue items are considered to be measurable and available only when cash is received by the City.

The City reports the following major governmental funds:

The General Fund is the City’s primary operating fund. It accounts for all financial resources of the general government, except those required to be accounted for in another fund.

The City reports the following major proprietary funds:

The water and sewer funds account for the operation of the City’s water distribution system and the City’s sewage treatment plant, and sewage pumping stations.

DRAFT
Subject To Change
81 City of Santa Paula
Notes to Financial Statements
June 30, 2024
-27-
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) C) Measurement Focus, Basis of Accounting, and Financial Statement Presentation (continued)
The City reports the following fiduciary funds:

Harvest CFD East Area 1 Custodial Fund and the PBID Custodial Fund account for the assets held by the City in a custodial capacity. These funds include the collection of special assessments levied on various Assessment Districts and Community Facilities Districts property owners for the payment of debt service on no commitment debt.

The Successor Agency Private-Purpose Trust Fund accounts for the wind down activities of the Santa Paula Redevelopment Agency.

As a general rule, the effect of interfund activity has been eliminated from the governmentwide financial statements. In the fund financial statements, quasi-external transactions are accounted for as revenues, expenditures, or expenses. Transactions that constitute reimbursement to a fund for expenditures/expenses initially made from it that are properly applicable to another fund, are recorded as expenditures/expenses in the reimbursement fund and as revenues in the fund that is reimbursed. All other interfund transaction except quasi-external transactions and reimbursements are reported as transfers.

Amounts reported as program revenues include 1) charges to customers or applicants for goods, services, or privileges provided, 2) operating grants and contributions, and 3) capital grants and contributions, including special assessments. Internally dedicated resources are reported as general revenues rather than as program revenues. Likewise, general revenues include all taxes.

Proprietary funds distinguish operating revenues and expenses from nonoperating items.

Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund’s principle ongoing operations.

The principle operating revenues of the City’s enterprise funds are charges to customers for sales and services. The City also recognizes as operating revenue the portion of tap fees intended to recover the cost of connecting new customers to the system. Operating expenses for enterprise funds include the cost of sales and services, administrative expenses, and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as nonoperating revenues and expenses.

When both restricted and unrestricted resources are available for use, it is the government’s policy to use restricted resources first, then unrestricted resources as they are needed.

DRAFT
Subject To Change
82 City of Santa Paula
Notes to Financial Statements
June 30, 2024
-28-
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) D) Implementation of Governmental Accounting Standards Board (GASB) Pronouncements GASB Statement No. 100 – the City adopted GASB Statement No. 100, Accounting Changes and Error Corrections. This Statement defines accounting changes as changes in accounting principles, changes in accounting estimates, and changes to or within the financial reporting entity and describes the transactions or other events that constitute those changes. As part of those descriptions, for (1) certain changes in accounting principles and (2) certain changes in accounting estimates that result from a change in measurement methodology, a new principle or methodology should be justified on the basis that it is preferable to the principle or methodology used before the change. That preferability should be based on the qualitative characteristics of financial reporting—understandability, reliability, relevance, timeliness, consistency, and comparability. This Statement also addresses corrections of errors in previously issued financial statements. See Note 16 for details.

E) Pensions
For purposes of measuring the net pension liability and deferred outflows/inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the City’s California Public Employees’ Retirement System (CalPERS) plans (Plans) and additions to /deductions from the Plans’ fiduciary net position have been determined on the same basis as they are reported by CalPERS. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value.

F) Other Postemployment Benefits (OPEB)
For purposes of measuring the OPEB liability, deferred outflows of resources and deferred inflows of resources related to OPEB, and OPEB expense, information about the fiduciary net position of the City’s plan, if any, (OPEB Plan) and additions to/deductions from the OPEB Plan’s fiduciary net position, if any, have been determined on the same basis. For this purpose, benefit payments are recognized when currently due and payable in accordance with the benefit terms. Investments are reported at fair value. Generally accepted accounting principles require that the reported results must pertain to liability and asset information within certain defined timeframes. For this report, the following timeframes are used: June 30, 2022 Valuation Date, June 30, 2024 Measurement Date, July 1, 2023 through June 30, 2024 Measurement Period.

DRAFT
Subject To Change
83 City of Santa Paula
Notes to Financial Statements
June 30, 2024
-29-
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) G) Assets, Liabilities, and Net Position
1) Deposits and Investments
The City’s cash and cash equivalents are considered to be cash on hand, demand deposits, and short term investments (including restricted assets) with original maturities of three months or less from the date of acquisition. For purposes of the statement of cash flows, cash equivalents represents demand deposits of proprietary funds held in financial institutions or in cash management pools where funds can be added or withdrawn at anytime without prior notice or penalty and with a maturity of three months or less from the date of acquisition.

Investments are included within the financial statement caption “Cash and Investments.” Investments for the government, as well as for its component units, are stated at their fair value, the value at which a financial instrument could be exchanged in a current transaction between willing parties, other than in a forced or liquidation sale. The Local Agency Investment Fund operates in accordance with the appropriate state laws and regulations. The reported value of the pool is the same as the fair value of the pool shares.
2) Receivables and Payables
Activity between funds that is representative of lending/borrowing arrangements outstanding at the end of the fiscal year is referred to as either “due to/from other funds” (i.e., the current portion of interfund loans) or “advances to/from other funds” (i.e., the non-current portion of interfund loans). All other outstanding balances between funds are reported as “due to/from other funds.” Any residual balances outstanding between the governmental activities and business-type activities are reported in the government-wide financial statements as “internal balances.”
Advances between funds, as reported in the fund financial statements, are offset by a nonspendable fund balance account in applicable governmental funds to indicate that they are not available for appropriation and are not expendable available financial resources.

All trade and property taxes receivable are shown net of an allowance for uncollectibles.

Property taxes in the State of California are administered for all local agencies at the County level, and consist of secured, unsecured, and utility tax rolls.

Property taxes are levied as of January 1 preceding the fiscal year for which the taxes are levied. The fiscal year begins July and ends June 30 of the following year. Taxes are levied on both real and unsecured personal property, as it exists at the time. Liens against real estate, as well as the tax on personal property, are not relieved by subsequent renewal or change in ownership.

DRAFT
Subject To Change
84 City of Santa Paula
Notes to Financial Statements
June 30, 2024
-30-
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) G) Assets, Liabilities, and Net Position or Equity (continued) 2) Receivables and Payables (continued)
Tax levies are limited to 1% of full market value which results in a tax of $1.00 per $100 assessed valuation, under the provisions of Proposition 13. Tax rates for voter-approved indebtedness are excluded from this limitation.

The Assessor of the County of Ventura establishes property valuations for the secured and unsecured property tax rolls; the State Board of Equalization values the utility property tax roll. Under the provisions of Article XIIIA of the State Constitution (Proposition 13 adopted by the voters on June 6, 1978) properties are assessed at 100% of full value. From this base of assessment, subsequent annual increases in valuation are limited to a maximum of 2%. However, increases to full value are allowed for property improvements or upon change in ownership. Personal property is excluded from these limitations, and is subject to annual reappraisal.

Tax collections are the responsibility of the County Tax Collector. Taxes and assessments on secured and utility rolls which constitute a lien against the property may be paid in two installments; the first is due on November 1 of the fiscal year and is delinquent if not paid by December 10; and the second is due on February 1 of the fiscal year and is delinquent if not paid by April 10. Unsecured personal property taxes do not constitute a lien against real property unless the taxes become delinquent. Payment must be made in one installment, which is delinquent if not paid by August 31 of the fiscal year. Significant penalties are imposed by the County for late payments.

Due to the nature of the City-wide maximum levy, it is not possible to identify generalpurpose tax rates for specific entities. Under state legislation adopted subsequent to the passage of Proposition 13, appropriations to local agencies are made by the County Auditor-Controller based primarily on the ratio that each agency represented of the total City-wide levy for the three years prior to fiscal year 1979.

The State of California FY 90-91 Budget Act authorized counties to collect an administrative fee for collection and distribution of property taxes. Property taxes are recorded as net of administration fees withheld during the fiscal year. 2) Restricted Assets
Certain proceeds of the City’s tax allocation refunding bonds and the enterprise fund lease revenue bonds, as well as certain resources set aside for their repayment, are classified as restricted assets on the balance sheet because they are maintained in separate bank accounts and their use is limited by applicable bond covenants.

DRAFT
Subject To Change
85 City of Santa Paula
Notes to Financial Statements
June 30, 2024
-31-
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) G) Assets, Liabilities, and Net Position (continued)
3) Capital Assets
Capital assets, which include property, plant, equipment, and infrastructure assets (e.g., roads, bridges, sidewalks, and similar items), are reported in the applicable governmental or business-type activities columns in the government-wide financial statements. The City defines capital assets as assets with an initial, individual cost of more than $5,000, or $25,000 for capital projects. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets received prior to the implementation of GASB 72 were recorded at fair value on the date of donation. Donated capital assets received subsequent to the implementation of GASB 72 are recorded at acquisition value as of the date received.

The costs of normal maintenance and repairs that do not add to the value of the asset or materiality extend assets lives are not capitalized.

Property, plant, and equipment of the primary government, as well as the component units, are depreciated using the straight line method over the following estimated useful lives:

Years
Buildings 30-50
Building improvements 10-30
Infrastructure 25-60
Vehicles 3-10
Equipment 7-10
Computer equipment 5
4) Compensated Absences
It is the City’s policy to permit employees to accumulate earned but unused vacation and sick pay benefits. Cash compensations for accrued vacations are generally not payable until the employee terminates employment with the City. All vacation pay is accrued when incurred in the government-wide, proprietary, and fiduciary fund financial statements. A liability for these amounts is reported in the government funds only if they have matured, for example, as a result of employee resignations and retirements. 5) Long-term Obligations
In the government-wide financial statements, and proprietary fund types in the fund financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities, business-type activities, or proprietary fund type statement of net position. Bond premiums and discounts are amortized over the life of the bonds using the straight-line method. Bonds payable are reported net of the applicable bond premium or discount.

DRAFT
Subject To Change
86 City of Santa Paula
Notes to Financial Statements
June 30, 2024
-32-
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) G) Assets, Liabilities, and Net Position (continued)
6) Long-term Obligations (continued)
In the fund financial statements, governmental fund types recognize bond premiums and discounts during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. 7) Deferred Outflows/Inflows of Resources
In addition to assets, the statement of financial position and balance sheet for the governmental funds will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents consumption of net assets that applies to future period(s) and so will not be recognized as an outflow of resources (expense) until then. The City currently has two items that qualify for reporting in this category. The first is the deferred charge on refunding reported in the government-wide statement of net position and the statement of net position - proprietary funds. A deferred charge on refunding results from the difference in the carrying value of the refunded debt and its reacquisition price. This amount is deferred and amortized over the shorter of the life of the refunded or refunding debt. The other items that qualify for reporting in this category are a result of the City’s implementation of GASB Statement No. 68 and 75.

In addition to liabilities, the statement of financial position and balance sheet for the governmental funds will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net assets that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. The City has one item, which arises only under the modified accrual basis of accounting, and others, which are a result of the City’s implementation of GASB Statement No. 68 and 75, which qualify for reporting in this category. Under the modified accrual basis of accounting, the item, unavailable revenue, is reported in the governmental funds balance sheet. The governmental funds report unavailable revenues from property taxes, special assessments, grant receivables, and other miscellaneous receivables. These amounts are deferred and recognized as an inflow of resources in the period that the amounts become available.
8) Net Position
In the Government-wide, proprietary funds, and fiduciary fund financial statements, net position is classified in the following categories.

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1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) G) Assets, Liabilities, and Net Position (continued)
8) Net Position (continued)
Net Investment in Capital Assets
This category groups all capital assets, including infrastructure, into one component of net position. Accumulated depreciation and the outstanding balances of debt that are attributable to the acquisition, construction or improvement of these assets reduce this category.

Restricted Net Position
This category presents external restrictions imposed by creditors, grantors, contributors, or laws and regulations of other governments and restrictions imposed by law through constitutional provisions or enabling legislation.

Unrestricted Net Position
This category represents net position that does not meet the definition of “net investment in capital assets” or “restricted net position.”
9) Net Position Flow Assumption
Sometimes the City will fund outlays for a particular purpose from both restricted (e.g. restricted bond or grant proceeds) and unrestricted resources. In order to calculate the amounts to report as restricted net position and unrestricted net position in the statement of net position, a flow assumption must be made about the order in which the resources are considered to be applied.

It is the City’s policy to consider restricted net position to have been depleted before unrestricted net position.

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Notes to Financial Statements
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1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) G) Assets, Liabilities, and Net Position (continued)
10) Fund Balance
Fund balances in governmental funds are reported in classifications that comprise a hierarchy based primarily on the extent to which the City is bound to honor constraints on the specific purposes for which amounts in those funds can be spent. Sometimes the City will fund outlays for a particular purpose from both restricted and unrestricted resources (the total of committed, assigned, and unassigned fund balance). In order to calculate the amounts to report as restricted, committed, assigned, and unassigned fund balance in the governmental fund financial statements a flow assumption must be made about the order in which the resources are considered to be applied. It is the government’s policy to consider restricted fund balance to have been depleted before using any of the components of unrestricted fund balance. Further, when the components of unrestricted fund balance can be used for the same purpose, committed fund balance is depleted first, followed by assigned fund balance. Unassigned fund balance is applied last.

The following classifications describe the relative strength of the spending constraints placed on the purposes for which resources can be used:

Nonspendable Fund Balance - Amounts that cannot be spent either because they are in nonspendable form or are required to be maintained intact.

Restricted Fund Balance - Amounts that are constrained to specific purposes by state or federal laws, or externally imposed conditions by grantors or creditors.

Committed Fund Balance - Amounts that may be specified by the City Council by ordinance or resolution to formally commit part of the City’s fund balances or future revenues for a specific purpose(s) or program. To change or repeal any such commitment will require an additional formal City Council action utilizing the same formal action by City Council in the form of a ordinance or resolution to remove.

Assigned Fund Balance - Amounts that are constrained by the Council's intent to use specified financial resources for specific purposes, but are neither restricted nor committed.

Unassigned Fund Balance - These are either residual positive net resources of fund balance in excess of what can properly be classified in one of the other four categories, or negative balances.

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2) STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY
Deficit Fund Equity
The following non-major funds had deficit fund balances at June 30, 2024:

Nonmajor Governmental Funds:

Special Revenue Funds:

Mobile Home Rent Review (66,524) $
NPDES Storm Water Quality (164,939)
Capital Projects Funds:

Park Bond Grant (2,763)
Federal STP Grant (2,666)
Fiduciary Funds:

Harvest CFD East Area 1 Custodial Fund (17,078,327)
These deficits are expected to be reduced by future revenue or transfers from other funds. 3) CASH AND INVESTMENTS
The City’s cash and investments consist of the following at June 30, 2024:

Statement of Net Position:

Cash and investments 68,870,071 $
Restricted cash and investments 3,300,181
Statement of Fiduciary Net Position:

Cash and investments with fiscal agent 2,238,484
Restricted cash and investments 1,966,188
Total Cash and Investments 76,374,924 $
Cash and Investments consist of the following:

Petty cash $ 4,100
Deposits with financial institutions 9,121,730
Investments 67,249,094
Total Cash and Investments $ 76,374,924
Investments Authorized by the California Government Code and the City’s Investment Policy The investments are managed by the City Treasurer and Fiscal agents (Bond trustees acting in accordance with bond covenants). Investments managed by the City Treasurer are invested in accordance with the City’s investment policy. Investments managed by bond trustees are invested in accordance with provisions of the respective bond agreements, which generally are in accordance with provisions of the California Government Code 53601.

DRAFT
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3) CASH AND INVESTMENTS (continued)
Investments Authorized by the California Government Code and the City’s Investment Policy (continued)
The City Treasurer has direct oversight over the City’s pooled investment fund which covers cash and cash equivalents of the City’s governmental funds, enterprise funds, and agency funds which are invested in accordance with the City’s investment policy. The investment policy generally complies with California Government Code Section 53601. The table below identifies the investment types that are authorized by the City’s investment policy and the California Government Code. The table also identifies certain provisions that address interest rate risk, credit risk, and concentration of credit risk.

Maximum Maximum
Authorized Maximum Percentage Investment Minimum
Investment Type Maturity of Portfolio in One Issuer Ratings Local Agency Investment Fund N/A None None None
Ventura County Pool N/A None None None
U.S. Treasury 3 years None None None
U.S. Agencies 3 years 20% None AAA
State Municipal Securities 5 years None None AA
California Local Agency Municipal Securities 5 years None None AA Non-Negotiable Certificates of Deposit 5 years 20% None A Negotiable Certificates of Deposits (CDs) 5 years 30% 15% AAA Placement Service Deposits 5 years 30% None None
Medium Term Corporate Notes 5 years 30% None AA
Asset-Backed Securities 4 years 20% None AA
Commercial Paper 270 days 25% 10% Prime
Bankers Acceptances 180 Days 40% 2% None
Money Market and Mutual funds N/A 20% 20% AAA
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates. One of the ways that the City manages its exposure to interest rates risk is by purchasing a combination of shorter term and longer term investments and by timing cash flows from maturities so that a portion of the portfolio is maturing or coming close to maturity evenly over time as necessary to provide the cash flow and liquidity needed for operations.

Information about the sensitivity of the fair values of the City’s investments (including investments held by bond trustees) to market interest rate fluctuations is provided by the following table that shows the distribution of the City’s investments by maturity:

Remaining Maturity (in Months)
12 Months 13 to 24 25 to 60
Investment Type or Less Months Months Total
Local Agency Investment Fund 35,077,512 $ - $ - $ 35,077,512 $ U.S. Treasury 4,528,750 1,549,033 4,767,236 10,845,019
U.S. Agencies 1,848,877 1,640,129 3,800,902 7,289,908
Negotiable Certificates of Deposits (CDs) 313,384 - - 313,384 Agency CMBS 673,037 749,313 1,772,373 3,194,723
Medium Term Corporate Notes 1,103,254 2,281,671 3,099,597 6,484,522 Asset-Backed Securities 260,462 120,597 2,274,441 2,655,500 Money Market and Mutual funds 51,852 - - 51,852
Suprational Obligations 558,938 491,750 285,986 1,336,674 Total $ 44,416,066 $ 6,832,493 $ 16,000,535 $ 67,249,094 DRAFT
Subject To Change
91 City of Santa Paula
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June 30, 2024
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3) CASH AND INVESTMENTS (continued)
Disclosures Relating to Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Presented below is the minimum rating required by (where applicable) the California Government Code or the City’s investment policy, or debt agreements, and the actual rating as of fiscal year end for each investment type.

Minimum Not
Investment Type Legal Rating Rated A/AA/AAA+- Total
Local Agency Investment Fund N/A 35,077,512 $ - $ 35,077,512 $ U.S. Treasury - 10,845,019 10,845,019
U.S. Agencies - 7,289,908 7,289,908
Negotiable Certificates of Deposits (CDs) - 313,384 313,384 Agency CMBS 3,194,723 3,194,723
Medium Term Corporate Notes - 6,484,522 6,484,522
Asset-Backed Securities 708,542 1,946,958 2,655,500
Money Market and Mutual funds - 51,852 51,852
Suprational Obligations 1,336,674 - 1,336,674
Total $ 31,463,040 35,786,054 $ $ 67,249,094
Concentration of Credit Risk
The investment policy of the City contains no limitations on the amount that can be invested in any one issuer beyond that stipulated by the California Government Code. There are no investments in any one issuer (other than external investment pools) that represent 5% or more of total City investments.

Custodial Credit Risk
Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover its deposits or will not be able to recover collateral securities that are in the possession of an outside party. The California Government Code and the City’s investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for deposits, other than the following provision for deposits: The California Government Code requires that a financial institution secure deposits made by state or local government units by pledging securities in an undivided collateral pool held by a depository regulated under state law (unless so waived by the governmental unit). The market value of the pledged securities in the collateral pool must equal at least 110% of the total amount deposited by the public agencies. California law also allows financial institutions to secure City deposits by pledging first trust deed mortgage notes having a value of 150% of the secured public deposits.

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3) CASH AND INVESTMENTS (continued)
Custodial Credit Risk (continued)
The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty (e.g., broker-dealer) to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party.

The California Government Code and the City’s investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for investments.

With respect to investments, custodial credit risk generally applies only to direct investments in marketable securities. Custodial credit risk does not apply to a local government’s indirect investments in securities through the use of mutual funds or government investment pools (such as LAIF).

Investment in State Investment Pool
The City is a voluntary participant in the Local Agency Investment Fund (LAIF) that is regulated by California Government Code Section 16429 under the oversight of the Treasurer of the State of California. The fair value of the City’s investment in this pool is reported in the accompanying financial statements at amounts based on the City’s pro-rata share of the fair value provided by LAIF for the entire LAIF portfolio (in relation to the amortized cost of that portfolio). The balance available for withdrawal is based on the accounting records maintained by LAIF, which are recorded on an amortized cost basis.

Fair Value of Investments
The City categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; Level 3 inputs are significant unobservable inputs.
4) RECEIVABLES
Receivables as of year-end for the City’s individual major funds and non-major funds in the aggregate, are as follows:

General Water Sewer Nonmajor and Total
Fund Utility Utility Other Funds Receivables
Receivables:

Interest $ 65,485 $ 163,088 $ 83,607 $ 173,310 $ 485,490 Accounts 2,743,187 2,069,055 1,623,162 383,238 6,818,642 Total Receivables 2,808,672 $ $ 2,232,143 $ 1,706,769 $ 556,548 $ 7,304,132 DRAFT
Subject To Change
93 City of Santa Paula
Notes to Financial Statements
June 30, 2024
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5) CAPITAL ASSETS
Capital asset activity for the year ended June 30, 2024, was as follows:

Governmental Activities: Balance Balance
June 30, 2023 Additions Deletions June 30, 2024
Capital assets, not depreciated:

Land 489,183 $ 556,134 $ - $ 1,045,317 $
Construction in progress 10,752,759 1,832,330 - 12,585,089 Total capital assets, not
depreciated 11,241,942 2,388,464 - 13,630,406
Capital assets, being depreciated:

Buildings and system 3,446,262 - - 3,446,262
Machinery and equipment 5,519,559 592,708 - 6,112,267
Improvements other than buildings 37,727,777 - - 37,727,777 Total capital assets, being depreciated 46,693,598 592,708 - 47,286,306 Less accumulated depreciation:

Buildings and system (1,894,212) (107,969) - (2,002,181) Machinery and equipment (3,880,322) (287,700) - (4,168,022) Improvements other than buildings (16,444,204) (1,536,757) - (17,980,961) Total accumulated depreciation (22,218,738) (1,932,426) - (24,151,164) Net capital assets being depreciated 24,474,860 (1,339,718) - 23,135,142 Governmental activities, capital assets, net 35,716,802 $ 1,048,746 $ - $ 36,765,548 $ DRAFT
Subject To Change
94 City of Santa Paula
Notes to Financial Statements
June 30, 2024
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5) CAPITAL ASSETS (continued)
Business-Type Activities: Balance Balance
June 30, 2023 Additions Deletions June 30, 2024
Capital assets, not depreciated:

Land $ 7,104,082 $ - $ - $ 7,104,082
Water rights 13,834,827 - - 13,834,827
Construction in progress 15,647,769 15,955,887 (6,603,300) 25,000,356 Total capital assets, not
depreciated 36,586,678 15,955,887 (6,603,300) 45,939,265 Capital assets, being depreciated:

Buildings and system 86,348,920 - - 86,348,920
Improvements other than buildings 36,838,813 - - 36,838,813 Machinery and equipment 3,014,212 38,570 - 3,052,782
Total capital assets, being depreciated 126,201,945 38,570 - 126,240,515 Less accumulated depreciation:

Buildings and system (18,666,573) (1,176,144) - (19,842,717) Machinery and equipment (9,340,831) (981,998) - (10,322,829) Improvements other than buildings (2,108,397) (73,114) - (2,181,511) Total accumulated depreciation (30,115,801) (2,231,256) - (32,347,057) Net capital assets being depreciated 96,086,144 (2,192,686) - 93,893,458 Business-type activities, capital assets, net 132,672,822 $ $ 13,763,201 $ (6,603,300) $ 139,832,723 Depreciation was charged to functions/programs of the City as follows Governmental activities:

General government 63,828 $
Building and safety 163,706
Community services 608,599
Fire 12,986
Police 106,351
Public works 976,956
$ 1,932,426
Business-type Activities:

Water 1,079,320 $
Sewer 1,151,936
$ 2,231,256
DRAFT
Subject To Change
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Notes to Financial Statements
June 30, 2024
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6) INTERFUND RECEIVABLES, PAYABLES AND TRANSFERS
Amounts due to/from other funds are as follows:

Due to/from
Receivable Fund Payable Fund Amount
General Fund Nonmajor governmental funds 258,507 $
The outstanding balances between funds are as a result of funds with negative cash borrowing from the General Fund.

Sewer Fund Advance
On February 1, 2010 the City entered into a Water Enterprise Lease Agreement and a Wastewater Enterprise Lease Agreement with the Santa Paula Utility Authority to lease to the Utility Authority the water and wastewater enterprise owned by the City. Under the terms of the agreements, lease payments are to be made from the Water and Sewer funds’ (which comprise the Utility Authority) surplus revenues to the City for an amount equal to “Total Rent.” Total Rent is defined in the agreements as having an aggregate present value at the date of the agreement of $77,850,759 and $18,083,341 for the water and wastewater enterprises respectively. The lease term shall end on February 22, 2065.

As mentioned above, the lease payments by the Utility Authority to the City are contingent upon the surplus revenues generated by the Water and Sewer funds. The amount of the lease rental payments could not be estimated due to the uncertainty of the amount of surplus revenues that may be generated by the Water and Sewer funds. The lease agreements are determined to be operating leases, and therefore no liability or asset has been recorded.

As provided in the trust agreement of the 2010 Wastewater Revenue Bonds, the Sewer fund of the Utility Authority transferred to the General fund an upfront lease rental payment of $5,000,000. The payment is to be used by the City to finance certain public capital improvements. The balance was paid-in-full as of June 30, 2021.

DRAFT
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June 30, 2024
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6) INTERFUND RECEIVABLES, PAYABLES AND TRANSFERS (continued) Interfund transfers are as follows:

Transfers Out Water Fund
Aggregate
remaining funds Total
General Fund $ - $ 24,437 $ 24,437
Sewer Fund 269,723 269,723 -
Aggregate remaining funds - 416,369 416,369
$ 269,723 $ 440,806 $ 710,529
Transfers In
Transfers were made from the Sewer fund to the Water fund to reimburse various costs.

Transfers were made from the General Fund and Other Governmental Funds to Other Governmental Funds to pay for street projects.
7) LONG-TERM DEBT
Changes in Long-term Debt
Long-term debt activity for the year ended June 30, 2024 was as follows:

Beginning Ending Due Within
Balance Additions Deletions Balance One Year
Governmental Activities:

Compensated absences $ 653,320 $ 341,672 $ (395,208) $ 599,784 $ 299,892 Claims liability 659,584 209,837 (483,984) 385,437 192,719 Total governmental activities $ 1,312,904 $ 551,509 $ (879,192) $ 985,221 $ 492,611 Business-type Activities:

Water Revenue Bonds:
2019 Bonds $ 31,830,000 $ - $ (1,660,000) $ 30,170,000 $ 1,745,000 Add: Premium 5,626,404 - (339,281) 5,287,123 -
Wastewater Revenue Bonds: -
2015A Bonds 8,345,000 - (990,000) 7,355,000 1,030,000
2020A Bonds 3,765,000 - - 3,765,000 -
Add: Premium 691,823 - (21,397) 670,426 -
2020B Bonds 64,205,000 - (395,000) 63,810,000 400,000
Note payable from direct borrowings 496,500 - - 496,500 - Compensated absences 47,666 61,422 (45,818) 63,270 63,270 Total business-type activities 115,007,393 $ $ 61,422 $ (3,451,496) $ 111,617,319 $ 3,238,270 DRAFT
Subject To Change
97 City of Santa Paula
Notes to Financial Statements
June 30, 2024
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7) LONG-TERM DEBT (continued)
The General Fund is typically used to liquidate the compensated absences, claims liability, net pension liability, and total OPEB liability of the governmental activities. 2020 Wastewater Revenue Bonds
In October 2020, the Santa Paula Utility Authority, the “Utility Authority” (a component unit of the City) issued the 2020A and 2020B Wastewater revenue bonds in the aggregate amount of $69,125,000. The Bonds were issued to refund the 2010A and 2010B Wastewater Revenue Bonds and a portion of the 2015A Wastewater Revenues bonds, provide financing for improvements to the Water Enterprise System, and pay costs of bond issuance. The Wastewater Bonds are payable from net revenues of the Wastewater Enterprise and other amounts pledged under the Indenture and investment earnings thereon. Interest is payable semi-annually on August 1st and February 1st of each year with principal maturing on February 1st of each year through 2055. The interest rate on the bonds ranges from 1.00% to 4.00%.

In the event of default, the Trustee has the right to declare the total unpaid principal of the Bonds, together with the accrued interest thereon to be immediately due and payable.

However, in the event of a default and such acceleration, it is unlikely that the Utility Authority will have sufficient funds to pay the accelerated amounts due on the Bonds from Net Revenues.

Debt service requirements to maturity for the 2020 Wastewater Enterprise Revenue Bonds are as follows:

Fiscal Year
Ending June 30, Principal Interest
2025 400,000 $ 2,226,097 $
2026 405,000 2,220,905
2027 1,535,000 2,214,336
2028 375,000 2,187,135
2029 400,000 2,172,135
2030-2034 7,730,000 10,357,440
2035-2039 8,915,000 9,111,515
2040-2044 12,330,000 7,338,226
2045-2049 14,530,000 5,137,223
2050-2054 17,165,000 2,489,559
2055 3,790,000 131,968
$ 45,586,539 67,575,000 $
The net savings and economic gain (loss) from this refunding is unavailable due to the refunded bonds having variable interest rates.

DRAFT
Subject To Change
98 City of Santa Paula
Notes to Financial Statements
June 30, 2024
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7) LONG-TERM DEBT (continued)
2019 Water Revenue Bonds
In December 2019, the Santa Paula Utility Authority, the “Utility Authority” (a component unit of the City) issued $37,165,000 aggregate principal amount of Water Enterprise Revenue Bonds, 2019 Series, with proceeds used to effect the advance refunding of $43,550,000 of outstanding Santa Paula Public Financing Authority Water Revenue Bonds, Series 2010, and finance certain improvements to the Authority’s water system. The Water Bonds are payable from net revenues of the Water Enterprise held under the Water Bonds Indenture and investment earnings thereon. Interest is payable semi-annually on August 1st and February 1st of each year with principal maturing on February 1st of each year through 2040. The interest rate on the bonds ranges from 3.00% to 5.00%.

In the event of default, the Trustee has the right to declare the total unpaid principal of the Bonds, together with the accrued interest thereon to be immediately due and payable.

However, in the event of a default and such acceleration, it is unlikely that the Utility Authority will have sufficient funds to pay the accelerated amounts due on the Bonds from Net Revenues.

Debt service requirements to maturity for the Water Enterprise Revenue Bonds are as follows:

Fiscal Year
Ending June 30, Principal Interest
2025 1,745,000 $ 1,373,400 $
2026 1,830,000 1,286,150
2027 1,925,000 1,194,650
2028 2,020,000 1,098,400
2029 2,120,000 997,400
2030-2034 10,975,000 3,312,300
2035-2039 7,805,000 1,311,000
2040 1,750,000 70,000
$ 10,643,300 30,170,000 $
2015 Wastewater Revenue Bonds
In April 2015, the Utility Authority issued $67,195,000 aggregate principal amount of Wastewater Enterprise Revenue Bonds, 2015A Series, Non-Taxable, and $2,035,000 aggregate principal amount of Wastewater Enterprise Revenue Bonds, 2015B Series, Taxable. Proceeds of the bonds were used to fund a termination payment payable to the operator of the wastewater treatment facility, fund a reserve account, pay issuance costs and, as to a portion of the 2015B Bonds, to pay other capital costs of the Wastewater Enterprise.

DRAFT
Subject To Change
99 City of Santa Paula
Notes to Financial Statements
June 30, 2024
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7) LONG-TERM DEBT (continued)
2015 Wastewater Revenue Bonds, (continued)
The 2015 Wastewater Revenue Bonds are payable from Net Revenues of the Wastewater Enterprise on parity with the 2010 Wastewater Revenue Bonds. Interest is payable semiannually on August 1st and February 1st of each year with principal maturing on February 1st of each year through 2050. The 2015A Bonds were partially refunded with the issuance of the 2020 Wastewater bonds. The interest rate on the bonds ranges from 3.50% to 5.00%.

In the event of default, the Trustee has the right to declare the total unpaid principal of the Bonds, together with the accrued interest thereon to be immediately due and payable.

However, in the event of a default and such acceleration, it is unlikely that the Utility Authority will have sufficient funds to pay the accelerated amounts due on the Bonds from Net Revenues.

Debt service requirements to maturity for the remaining Wastewater Enterprise Revenue Bonds, 2015A are as follows:

Fiscal Year
Ending June 30, Principal Interest
2025 1,030,000 $ 278,625 $
2026 1,070,000 237,425
2027 - 183,925
2028 1,180,000 183,925
2029 1,220,000 142,625
2030-2034 1,265,000 322,525
2035 1,590,000 55,650
$ 1,404,700 7,355,000 $
DRAFT
Subject To Change
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City of Santa Paula
Notes to Financial Statements
June 30, 2024
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7) LONG-TERM DEBT (continued)
2015 Wastewater Revenue Bonds (continued)
Pursuant to each indenture, the Utility Authority covenants to fix, prescribe, revise, and collect rates, fees, and charges for the respective Enterprise as a whole for the services and improvements furnished by the Enterprise during each fiscal year which are at least sufficient, after making allowances for contingencies and error in the estimates, to yield revenues of that Enterprise sufficient to pay the following amounts in the following priority: a) all anticipated service fees due under the DBOF for such fiscal year in the case of the Wastewater Enterprise only; b) all anticipated operation and maintenance costs of the enterprise for such fiscal year; c) all debt service payments as they become due and payable during such fiscal year, without preference or priority, except to the extent such debt service payments are payable from the proceeds of the bonds or from any other source of legally available funds of the Utility Authority which have been deposited for such purpose prior to the commencement of such fiscal year; d) the amount, if any, required to restore the amount in the reserve account to the full amount of the reserve requirement; and e) all other payments required to meet any other obligations of the Utility Authority which are charges, liens, encumbrances upon or payable from the revenues during such fiscal year. The Utility Authority also covenants under the Indenture to fix, prescribe, revise and collect, or cause to be fixed, prescribed, revised and collected, rates, fees and charges for the services and improvements furnished by the Enterprise during each fiscal year that are sufficient to yield net revenues that are at least equal to one hundred twenty percent (120%) of the total debt service payments coming due and payable in such fiscal year.

Notes Payable
On January 2, 1996, the City purchased surface water rights and groundwater rights from the Santa Paula Waterworks, Ltd. by issuing notes for $496,500 at an interest rate of 9.87% per annum. Interest only payments are due annually with principal to be paid in full on January 2, 2026. Debt Service requirements to maturity are as follows:

Fiscal Year
Ending June 30, Principal Interest
2025 $ - $ 73,000
2026 - 73,000
2027 496,500 73,000
$ 496,500 $ 219,000
DRAFT
Subject To Change
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City of Santa Paula
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June 30, 2024
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7) LONG-TERM DEBT (continued)
Fiduciary Fund
Changes in Long-term Debt
The following is a schedule of changes in long-term debt of the Successor Agency for the fiscal year ended June 30, 2024.

Beginning Ending Due Within
Balance Additions Deletions Balance One Year
Bonds payable:

Tax Allocation Refunding Bonds $ 590,000 $ - $ (285,000) $ 305,000 $ 305,000 Unamortized discount (5,697) - - (5,697) -
Total $ 584,303 $ - $ (285,000) $ 299,303 $ 305,000
Tax Allocation Bonds
On March 21, 1994, the Redevelopment Agency of the City adopted a resolution authorizing the sale of $6,900,000 aggregate principal amount of Santa Paula Redevelopment Project 1994 Tax Allocation Refunding Bonds at interest rates ranging from 6.345% to 6.548% for the purpose of retiring $6,000,000 of Tax Allocation Notes issued on November 1, 1992.

The bonds mature on December 1 of each year to 2026 with interest payable semi-annually.

On June 7, 2000, the Agency defeased $2,285,000 of the $6,900,000 Tax Allocation Refunding Bonds by purchasing United States government securities in an irrevocable trust with an escrow agent utilizing existing funds. The bonds are considered to be partially defeased and the related liability has been removed from long-term debt.

Debt service requirements to maturity on the remaining bonds are as follows:

Fiscal Year
Ending June 30, Principal Interest
2025 305,000 $ 37,800 $
$ 37,800 305,000 $
DRAFT
Subject To Change
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June 30, 2024
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8) FUND BALANCE
The details of the fund balances as of June 30, 2024 are presented below:

Total Non-major
General Governmental
Fund Funds Total
Nonspendable:

Loans receivable 4,430 $ - $ 4,430 $
Prepaids 12,915 372 13,287
Permanent endowments - 889,643 889,643
Total nonspendable 17,345 890,015 907,360
Restricted:

Street work - 6,635,136 6,635,136
Hazard abatement - 694,841 694,841
Development fees - 1,017,182 1,017,182
Public safety - 818,707 818,707
Community development - 10,990,507 10,990,507
Cable television - 209,052 209,052
Inclusionary housing - 1,957,291 1,957,291
Other 4 - 4
Total restricted 4 22,322,716 22,322,720
Assigned:

Capital improvement program 5,367,745 5,367,745
General plan update 201,196 - 201,196
Total committed 5,568,941 - 5,568,941
Unassigned: (236,892) 6,988,318 6,751,426
Total 12,574,608 $ 22,975,839 $ 35,550,447 $
The unassigned category above encompasses fund designations that do not satisfy the criteria of the other categories presented. Included in the $11,289,277 unassigned fund balance of the General Fund is the City Council approved operating reserve of $3,854,835.

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9) RISK MANAGEMENT

1. Description of Self-Insurance Pool Pursuant to Joint Powers Agreement The City is a member of the CALIFORNIA JOINT POWERS INSURANCE AUTHORITY (Authority). The Authority is composed of 124 California public entities and is organized under a joint powers agreement pursuant to California Government Code §6500 et seq.

The purpose of the Authority is to arrange and administer programs for the pooling of selfinsured losses, to purchase excess insurance or reinsurance, and to arrange for group purchased insurance for property and other lines of coverage. The California JPIA began covering claims of its members in 1978. Each member government has an elected official as its representative on the Board of Directors. The Board operates through a nine-member Executive Committee.

2. Self-Insurance Programs of the Authority
Each member pays an annual contribution at the beginning of the coverage period. A retrospective adjustment is then conducted annually thereafter, for coverage years 2012-13 and prior. Coverage years 2013-14 and forward are not subject to routine annual retrospective adjustment. The total funding requirement for primary self-insurance programs is based on an actuarial analysis. Costs are allocated to individual agencies based on payroll and claims history, relative to other members of the risk-sharing pool.

The total funding requirement for self-insurance programs is estimated using actuarial models and prefunded through the annual contribution. Costs are allocated to individual agencies based on exposure (payroll) and experience (claims) relative to other members of the risk-sharing pool. Additional information regarding the cost allocation methodology is provided below.

Liability
Claims are pooled separately between police and general government exposures. (1) The payroll of each member is evaluated relative to the payroll of other members. A variable credibility factor is determined for each member, which establishes the weight applied to payroll and the weight applied to losses within the formula. (2) The first layer of losses includes incurred costs up to $100,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the first layer. (3) The second layer of losses includes incurred costs from $100,000 to $500,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the second layer. (4) Incurred costs from $500,000 to $50 million, are distributed based on the outcome of cost allocation within the first and second loss layers.

The overall coverage limit for each member, including all layers of coverage, is $50 million per occurrence. Subsidence losses also have a $50 million per occurrence limit. The coverage structure is composed of a combination of pooled self-insurance, reinsurance, and excess insurance. Additional information concerning the coverage structure is available on the Authority’s website: https://cjpia.org/coverage/risk-sharing-pools/.

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9) RISK MANAGEMENT (continued)
Workers’ Compensation
Claims are pooled separately between public safety (police and fire) and general government exposures. (1) The payroll of each member is evaluated relative to the payroll of other members. A variable credibility factor is determined for each member, which establishes the weight applied to payroll and the weight applied to losses within the formula. (2) The first layer of losses includes incurred costs up to $75,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the first layer. (3) The second layer of losses includes incurred costs from $75,000 to $200,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the second layer. (4) Incurred costs from $200,000 to statutory limits are distributed based on the outcome of cost allocation within the first and second loss layers.

2. Self-Insurance Programs of the Authority (continued) Workers’ Compensation, (continued)
For 2022-23 the Authority’s pooled retention is $1 million per occurrence, with reinsurance to statutory limits under California Workers’ Compensation Law. Employer’s Liability losses are pooled among members to $1 million. Coverage from $1 million to $5 million is purchased through reinsurance policies, and Employer’s Liability losses from $5 million to $10 million are pooled among members.

3. Purchased Insurance
Pollution Legal Liability Insurance
The City of participates in the pollution legal liability insurance program which is available through the Authority. The policy covers sudden and gradual pollution of scheduled property, streets, and storm drains owned by the City. Coverage is on a claims-made basis.

There is a $250,000 deductible. The Authority has an aggregate limit of $20 million.

Property Insurance
The City participates in the all-risk property protection program of the Authority. This insurance protection is underwritten by several insurance companies. City property is currently insured according to a schedule of covered property submitted by the City to the Authority. City property currently has all-risk property insurance protection in the amount of $144,455,267. There is a $10,000 deductible per occurrence except for non-emergency vehicle insurance which has a $2,500 deductible.

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9) RISK MANAGEMENT (continued)
Earthquake and Flood Insurance
The City purchases earthquake and flood insurance on a portion of its property. The earthquake insurance is part of the property protection insurance program of the Authority.

City property currently has earthquake protection in the amount of $71,280,510. There is a deductible of 5% per unit of value with a minimum deductible of $100,000.

Crime Insurance
The City purchases crime insurance coverage in the amount of $1,000,000 with a $2,500 deductible. The fidelity coverage is provided through the Authority.

3. Purchased Insurance (continued)
Special Event Tenant User Liability Insurance
The City further protects against liability damages by requiring tenant users of certain property to purchase low-cost tenant user liability insurance for certain activities on agency property. The insurance premium is paid by the tenant user and is paid to the City according to a schedule. The City then pays for the insurance. The insurance is facilitated by the Authority.

4. Adequacy of Protection
During the past three fiscal years, none of the above programs of protection experienced settlements or judgments that exceeded pooled or insured coverage. There were also no significant reductions in pooled or insured liability coverage in 2023-24.

5. Claims and Judgments
The City accounts for uninsured, material claims and judgments and associated legal and administrative costs when it is probable that the liability claim has been incurred and the amount of the loss can be reasonably estimated. Included therein are claims incurred but not reported, which consists of (a) known loss events expected to be presented as claims later, (b) unknown loss events that are expected to become claims, and (c) expected future development on claims already reported. This is based upon historical actual results that have established a reliable pattern supplemented by specific information about current matters. Small dollar claims and judgments are recorded as expenditures when paid. The following claims schedule includes workers’ compensation and general liability for the past two fiscal years.

Beginning Current Year Claim Payments
of Year Claims and Changes for Current and End of Year
Year Liability in Estimates Prior Years Liability
2021-2022 1,215,216 $ 75,116 $ $ 364,412 $ 925,920
2022-2023 925,920 127,158 393,494 659,584
2023-2024 659,584 209,837 483,984 385,437
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10) CONTINGENT LIABILITIES
Amounts received or receivable from grantor agencies are subject to audit and adjustment by grantor agencies, principally the federal government. Any disallowed claims, including amounts already collected, may constitute a liability of the applicable funds. The amount, if any, of expenditures that may be disallowed by the grantor cannot be determined at this time, although the City expects such amounts, if any, to be immaterial.

The City, as part of a consent judgment entered into on September 24, 2007, was required to construct a new water recycling facility (“WRF”) no later than December 15, 2010. The WRF was constructed and placed into operation prior to the December 15, 2010 deadline.

However, the WRF does not fully comply with the consent judgment, and therefore, may be subject to additional penalties. The amount of penalties, if any, has not been determined.

The City is a defendant in various other lawsuits. Although the outcome of these lawsuits is not presently determinable, in the opinion of the City’s counsel the resolution of these matters will not have a material adverse effect on the financial condition of the City. 11) PENSION PLAN
A. General Information about the Pension Plan
Plan Description
All qualified permanent and probationary employees are eligible to participate in the Public Agency Cost-Sharing Multiple-Employer Defined Benefit Pension Plan (Plan or PERF C) administered by the California Public Employees’ Retirement System (CalPERS.) The Plan consists of a miscellaneous pool and a safety pool (also referred to as “risk pools”), which are comprised of individual employer miscellaneous and safety rate plans, respectively. Plan assets may be used to pay benefits for any employer rate plan of the safety and miscellaneous pools. Accordingly, rate plans within the safety or miscellaneous pools are not separate plans under generally accepted accounting principles. Individual employers may sponsor more than one rate plan in the miscellaneous or safety risk pools. The City participates in five rate plans (three miscellaneous and two safety). Benefit provisions under the Plan are established by State statute and City resolution. CalPERS issues publicly available reports that include a full description of the pension plan regarding benefit provisions, assumptions and membership information that can be found on the CalPERS’ website, at www.calpers.ca.gov.

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11) PENSION PLAN (continued)
A. General Information about the Pension Plan (continued) Benefits Provided
CalPERS provides service retirement and disability benefits, annual cost of living adjustments and death benefits to plan members, who must be public employees and beneficiaries. Benefits are based on years of credited service, equal to one year of full-time employment. Members with five years of total service are eligible to retire at age 50 with statutorily reduced benefits. All members are eligible for non-duty disability benefits after 5 years of service. The death benefit is one of the following: the Basic Death Benefit, the 1957 Survivor Benefit, or the Optional Settlement 2W Death Benefit. The cost-of-living adjustments for each plan are applied as specified by the Public Employees’ Retirement Law.

The Plan operates under the provisions of the California Public Employees’ Retirement Law (PERL), the California Public Employees’ Pension Reform Act of 2013 (PEPRA), and the regulations, procedures and policies adopted by the CalPERS Board of Administration. The Plan’s authority to establish and amend the benefit terms are set by the PERL and PEPRA, and may be amended by the California state legislature and in some cases require approval by the CalPERS Board.

The Plan’s provisions and benefits in effect at June 30, 2024 are summarized as follows:

Miscellaneous Miscellaneous Tier II Miscellaneous PEPRA Prior to Prior to On or after
Hire date January 1, 2013 January 1, 2013 January 1, 2013 Benefit formula 2.5% @ 55 2% @ 55 2% @ 62
Benefit vesting schedule 5 years service 5 years service 5 years service Benefit payments monthly for life monthly for life monthly for life Retirement age 50-60 50-60 52-62
Monthly benefits, as a % of eligible compensation Highest single year Highest single year 3 year average Required employer contribution rates 14.060% 12.470% 7.680% Safety Safety PEPRA
Prior to On of after
Hire date January 1, 2013 January 1, 2013
Benefit formula 3% @ 50 2.7% @ 57
Benefit vesting schedule 5 years service 5 years service Benefit payments monthly for life monthly for life
Retirement age 50-55 50-57
Monthly benefits, as a % of eligible compensation 3 year average 3 year average Required employer contribution rates 25.650% 13.540%
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11) PENSION PLAN (continued)
A. General Information about the Pension Plan (continued) Contributions
Section 20814(c) of the California Public Employees’ Retirement Law (PERL) requires that the employer contribution rates for all public employers are determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate.

The total plan contributions are determined through CalPERS’ annual actuarial valuation process. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The employer is required to contribute the difference between the actuarially determined rate and the contribution rate of employees. Employer contribution rates may change if plan contracts are amended. Payments made by the employer to satisfy contribution requirements that are identified by the pension plan terms as plan member contribution requirements are classified as plan member contributions.

Employer Contributions to the Plan for the fiscal year ended June 30, 2024 were $3,217,859. The actual employer payments of $3,211,569 made to CalPERS by the District during the measurement period ended June 30, 2023 differed from the District’s proportionate share of the employer’s contributions of 3,145,466 by $66,103, which is being amortized over the expected average remaining service lifetime in the Public Agency CostSharing Multiple Employer Plan.

The remainder of this page has been left blank intentionally.

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11) PENSION PLAN (continued)
B. Net Pension Liability
The City’s net pension liability for the Plan is measured as the total pension liability, less the pension plan’s fiduciary net position. The net pension liability of the Plan is measured as of June 30, 2023, using an annual actuarial valuation as of June 30, 2022 rolled forward to June 30, 2023 using standard update procedures. A summary of principal assumptions and methods used to determine the net pension liability is as follows.

Actuarial Methods and Assumptions Used to Determine Total Pension Liability The collective total pension liability for the June 30, 2023 measurement period was determined by an actuarial valuation as of June 30, 2022, with update procedures used to roll forward the total pension liability to June 30, 2023. The collective total pension liability was based on the following assumptions:

Valuation Date June 30, 2022
Measurement Date June 30, 2023
Actuarial Cost Method Entry Age Acturial Cost Method
Asset Valuation Method Fair Value of Assets
Actuarial Assumptions:

Discount Rate 6.90%
Inflation 2.30%
Salary Increases Varies by Entry Age and Service
Mortality Rate Table (1) Derived using CalPERS' membership data for all funds Post Retirement Benefit Increase The lesser of contract COLA or 2.30% until Purchasing Power Protection Allowance floor on purchasing power applies, 2.30% thereafter.
(1) The mortality table used was developed based on CalPERS-specific data. The probabilities of mortality are based on the 2021 CalPERS Experience Study and Review of Actuarial Assumptions. Mortality rates incorporate full generational mortality improvement using 80% of Scale MP-2020 published by the Society of Actuaries. For more details on this table, please refer to the 2021 experience study report from November 2021 that can be found on the CalPERS website.

Long-term Expected Rate of Return
The long-term expected rate of return on pension plan investments was determined using a building-block method in which expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class.

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11) PENSION PLAN (continued)
B. Net Pension Liability (continued)
Long-term Expected Rate of Return (continued)
In determining the long-term expected rate of return, CalPERS took into account both shortterm and long-term market return expectations. Using historical returns of all of the funds’ asset classes, expected compound (geometric) returns were calculated over the next 20 years using a building-block approach. The expected rate of return was then adjusted to account for assumed administrative expenses of 10 Basis points.

The expected real rates of return by asset class are as follows:

Asset Class
Assumed Asset
Allocation
Real
Return1,2
Global equity - cap-weighted 30.00% 4.54%
Global equity - non-cap-weighted 12.00% 3.84%
Private equity 13.00% 7.28%
Treasury 5.00% 0.27%
Mortgage-backed securities 5.00% 0.50%
Investment grade corporates 10.00% 1.56%
High yield 5.00% 2.27%
Emerging market debt 5.00% 2.48%
Private debt 5.00% 3.57%
Real assets 15.00% 3.21%
Leverage (5.00%) (0.59%)
2 Figures are based on the 2021 Asset Liability Management study. 1 An expected inflation of 2.30% used for this period.

Change of Assumptions
There were no assumption changes in 2023. Effective with the June 30, 2021 valuation date (June 30, 2022 measurement date), the accounting discount rate was reduced from 7.15% to 6.90%. In determining the long-term expected rate of return, CalPERS took into account long-term market return expectations as well as the expected pension fund cash flows. In addition, demographic assumptions and the price inflation assumption were changed in accordance with the 2021 CalPERS Experience Study and Review of Actuarial Assumptions. The accounting discount rate was 7.15% for measurement dates June 30, 2017 through June 30, 2021, 7.65% for measurement dates June 30, 2015 through June 30, 2016, and 7.50% for measurement date June 30, 2014.

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11) PENSION PLAN (continued)
B. Net Pension Liability (continued)
Discount Rate
The discount rate used to measure the total pension liability for PERF C was 6.90%. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current member contribution rates and that contributions from employers will be made at statutorily required rates, actuarially determined. Based on those assumptions, the Plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on plan investments was applied to all periods of projected benefit payments to determine the total pension liability.

Subsequent Events
There were no subsequent events that would materially affect the results presented in this disclosure.

Pension Plan Fiduciary Net Position
Information about the pension plan’s assets, deferred outflows of resources, liabilities, deferred inflows of resources, and fiduciary net position are presented in CalPERS’ audited financial statements, which are publicly available reports that can be obtained at CalPERS’ website, at www.calpers.ca.gov. The plan’s fiduciary net position and additions to/deductions from the plan’s fiduciary net position have been determined on the same basis used by the pension plan, which is the economic resources measurement focus and the accrual basis of accounting. Benefits and refunds are recognized when due and payable in accordance with the terms of the plan. Investments are reported at fair value.

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11) PENSION PLAN (continued)
C. Proportionate Share of Net Pension Liability
The following table shows the City’s proportionate share of the Plan’s net pension liability over the measurement period.

Increase (Decrease)
Plan Total Plan Fiduciary Plan Net
Pension Liability Net Position Pension Liability
Balance at: 6/30/2022 (VD) 108,183,922 $ 75,939,461 $ 32,244,461 $ Balance at: 6/30/2023 (MD) 111,501,169 77,233,674 34,267,495 Net Changes during 2022-23 3,317,247 $ 1,294,213 $ 2,023,034 $ VD (Valuation Date); MD (Measurement Date)
The City’s proportion of the net pension liability was determined by CalPERS using the output from the Actuarial Valuation System and the fiduciary net position, as provided in the CalPERS Public Agency Cost-Sharing Allocation Methodology Report, which is a publicly available report that can be obtained at CalPERS’ website, at www.calpers.ca.gov. The City’s proportionate share of the net pension liability for the total Plan as of the June 30, 2022 and 2023 measurement dates was as follows:

Proportionate Share - June 30, 2023 0.27915%
Proportionate Share - June 30, 2024 0.27468%
Change - Increase (Decrease) -0.00447%
Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate
The following presents the City’s proportionate share of the net pension liability of the Plan as of the measurement date, calculated using the discount rate of 6.9 percent, as well as what the net pension liability would be if it were calculated using a discount rate that is 1 percentage-point lower (5.9 percent) or 1 percentage-point higher (7.9 percent) than the current rate::

Discount Rate - 1% Current Discount Discount Rate + 1%
(5.90%) Rate (6.90%) (7.90%)
Plan's Net Pension
Liability 49,454,484 $ 34,267,495 $ 21,809,074 $
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11) PENSION PLAN (continued)
C. Proportionate Share of Net Pension Liability (continued) Amortization of Deferred Outflows and Deferred Inflows of Resources Under GASB 68, gains and losses related to changes in total pension liability and fiduciary net position are recognized in pension expense systematically over time.

The first amortized amounts are recognized in pension expense for the year the gain or loss occurs. The remaining amounts are categorized as deferred outflows and deferred inflows of resources related to pensions and are to be recognized in future pension expense.

The amortization period differs depending on the source of the gain or loss:

Net difference between
projected and actual earnings
on pension plan investments
5-year straight-line amortization
All other amounts Straight-line amortization over the expected average remaining service lives (EARSL) of all
members that are provided with benefits (active,
inactive and retired) as of the beginning of the
measurement period.

The expected average remaining service lifetime (EARSL) is calculated by dividing the total future service years by the total number of plan participants (active, inactive, and retired) in the Public Agency Cost-Sharing Multiple-Employer Plan (PERF C).

The EARSL for PERF C for the measurement period ending June 30, 2023 is 3.8 years, which was obtained by dividing the total service years of 600,538 (the sum of remaining service lifetimes of the active employees) by 160,073 (the total number of participants:
active, inactive, and retired) in PERF C. Inactive employees and retirees have remaining service lifetimes equal to 0. Total future service is based on the members’ probability of decrementing due to an event other than receiving a cash refund.

D. Pension Expense and Deferred Outflows and Deferred Inflows of Resources Related to Pensions
As of the start of the measurement period (July 1, 2022), the City’s net pension liability was $32,244,461. For the measurement period ending June 30, 2022 (the measurement date), the City incurred a pension expense/(income) of $4,256,896.

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11) PENSION PLAN (continued)
Amortization of Deferred Outflows and Deferred Inflows of Resources (continued) D. Pension Expense and Deferred Outflows and Deferred Inflows of Resources Related to Pensions (continued)
As of June 30, 2024, the City has deferred outflows and deferred inflows of resources related to pensions as follows:

Deferred Outflows Deferred Inflows
of Resources of Resources
Changes in assumptions 2,034,031 $ - $
Differences between expected and actual experience 1,894,016 - Net difference between projected and actual
earnings on plan investments 5,114,394 -
Differences between the employer's contributions and
the employer's proportionate share of contributions - 813,381 Changes in employer's proportion - 1,357,600
Pension contributions subsequent to measurement date 3,217,859 - Total 12,260,300 $ 2,170,981 $
The amounts above are net of outflows and inflows recognized in the 2023-24 measurement period expense. Contributions subsequent to the measurement date of $3,217,859 reported with deferred outflows of resources will be recognized as a reduction of the net pension liability in the upcoming fiscal year. Other amounts reported as deferred outflows and deferred inflows of resources related to pensions will be recognized in future pension expense as follows:

Fiscal Year Deferred
Ending Outflows/(Inflows)
Fiscal Year of Resources
2025 $ 1,659,333
2026 1,108,022
2027 3,959,205
2028 144,900
2029 -
Thereafter -
E. Payable to the Pension Plan
At June 30, 2024, the City reported a payable of $0 for the outstanding amount of contributions to the pension plan required for the year then ended.

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12) OTHER POSTEMPLOYMENT BENEFITS
Plan Description - The City provides the same medical plans to retirees and surviving spouses as to its active employees, with the exception that once a retiree becomes eligible for Medicare, he or she must join a Medicare HMO or a Medicare Supplement plan, with Medicare becoming the primary payer. The plan is a single employer defined contribution post-employment healthcare benefits plan. No assets are accumulated in a trust that meets the criteria in paragraph 4 of Statement 75.

Benefits Provided - Employees are eligible for retiree health benefits if they retire from the City on or after age 50 and have 5 years of service (age 52 for Miscellaneous PEPRA employees), and continue health insurance through a City-sponsored health insurance plan, the City will contribute the minimum monthly amount (as required by CalPERS) of the health insurance premium ($149 and $157 for the calendar years 2022 and 2023 respectively). The City’s health plan does not issue a publicly available financial report.

Employees Covered by Benefit Terms - As of the June 30, 2024 measurement date, the following current and former employees were covered by the benefit terms under the Plan:

Retirees or spouses of retirees
currently receiving benefits 21
Retirees entitled to but not yet receiving benefits 90
Active employees 109
220
Contributions - The Plan and its contribution requirements are established by Memoranda of Understanding with the applicable employee bargaining units and may be amended by agreements between the City and the bargaining units. The annual contributions to the Plan are based on the costs to provide the benefits as described above on a pay as you go basis.

For the fiscal year ended June 30, 2024, the City’s pay-as-you-go costs cash benefit payments were $39,236. Total employer contributions, including the implied subsidy, were $65,464.

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12) OTHER POSTEMPLOYMENT BENEFITS (continued)
Total OPEB Liability - The City’s total OPEB liability was measured as of June 30, 2024 and the total OPEB liability used to calculate the OPEB liability was determined by an actuarial valuation dated June 30, 2022, based on the following actuarial methods and assumptions:

Valuation Date June 30, 2022
Actuarial Cost Method Entry Age Actuarial Cost
Mortality CalPERS 2000-2019 Experience Study
Age at Retirement 50
Health Care Trend Rate 8.50% for 2025, decreasing to 3.45% in 2076 Inflation Rate 2.50% annually
Salary Changes Aggregate - 2.75% annually
Merit - CalPERS 2000-2019 Experience Study
Discount Rate 3.93% at June 30, 2024 (Bond Buyer 20-Bond Index)

3.65% at June 30, 2023 (Bond Buyer 20-Bond Index)
PEMHCA Rate 3.50% annually
Discount Rate - The discount rate used to measure the total OPEB liability was 3.93% and is based on the Bond Buyer 20-Bond GO index.

Changes in Assumptions - The discount rate used to measure the total OPEB liability was changed to 3.93% from 3.65%. Inflation changed to 2.50$ from 2.75%. In addition, the medical claims curve was updated, the implied subsidy was removed for Medicare plans and the mortality scale was updated to Scale MP-2021.

Changes in the Total OPEB Liability
Total OPEB
Liability (TOL)
Balance at June 30, 2023 1,917,989 $
Changes in the year:

Service cost 148,056
Interest on the total OPEB liability 74,216
Assumption changes (76,521)
Benefit payments, including implicit subsidy (65,464)
Net changes 80,287
Balance at June 30, 2024 1,998,276 $
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12) OTHER POSTEMPLOYMENT BENEFITS (continued)
Sensitivity of the Total OPEB Liability to changes in the Discount Rate - The following presents the total OPEB liability of the City if it were calculated using a discount rate that is 1-percentage-point lower or 1-percentage-point higher than the current discount rate:
1% Decrease Current Rate 1% Increase
(2.93%) (3.93%) (4.93%)
Total OPEB liability 2,293,339 $ 1,998,276 $ 1,757,599 $ Discount Rate
Sensitivity of the Net OPEB Liability to changes in the Healthcare Cost Trend Rates - The following presents the net OPEB liability of the City, as well as what the City’s Net OPEB would be if it were calculated using a healthcare cost trend rate that is 1-percentagepoint lower or 1-percentage-point higher than the current healthcare cost trend rate:
1% Decrease Current Rates 1% Increase
Total OPEB liability 1,680,224 $ 1,998,276 $ 2,409,097 $ Healthcare Trend Rate
OPEB Expense and Deferred Outflows/Inflows of Resources Related to OPEB - For the year ended June 30, 2024, the City recognized OPEB income of $16,560. The City reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources:

Deferred Outflows Deferred Inflows
of Resources of Resources
Changes of assumptions 428,106 $ 1,144,223 $
Difference between expected and actual
experience - 1,318,775
Total 428,106 $ 2,462,998 $
Amounts reported as deferred outflows of resources and deferred inflows of resources related to the Total OPEB liability will be recognized as OPEB expense as follows:

Year Ending Deferred Inflows
June 30, of Resources
2025 (239,330) $
2026 (239,332)
2027 (223,471)
2028 (245,113)
2029 (335,907)
Thereafter (751,739)
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13) LOANS RECEIVABLE
The City has issued first-time homebuyer and residential rehabilitation loans to low-and moderate-income residents. These loans are to be repaid over a specified period of time or upon sale of the property. As of June 30, 2024, the amount of loans receivable at year-end is $333,930.
14) CONSTRUCTION COMMITMENTS
The estimated amount of remaining construction contract obligations at year-end is $37,846,196.
15) DEBT WITHOUT GOVERNMENT COMMITMENT
The City has various outstanding bond issues which are not reflected in these financial statements. These bond issues are special obligations payable solely from and secured by specific revenue sources described in the resolutions and official statements of the respective issues. Neither the faith and credit nor the taxing power of the City, the State of California or any political subdivision thereof, is pledged for the payment of these bonds. No legal obligation on the part of the City exists to make payments on the bonds from any source other than the revenues or assets pledged therefore. The programs are completely administered by trustees, and the total outstanding balance at June 30, 2024 is $19,315,000.
16) PRIOR PERIOD RESTATEMENT
As a result of the implementation of GASB 100, as described in Note 1, the City is required to restate its June 30, 2023, governmental funds’ fund balance, as well as governmental activities’ net position. The Federal Grants and Facility Capital Project Funds were previously reported as a major fund and qualified as nonmajor for the year ending June 30, 2024. This qualifies as a change to or within the financial reporting entity under the guidance of GASB 100. The reclassification of these funds did not result in any changes to the government-wide financial statements’ net position. Changes in fund balance as of June 30, 2023, were as follows:

Federal Grants
Facility Capital
Projects Federal Grants
Facility Capital
Projects
Fund Balance, beginning of year, as previously reported $ 3,871,686 5,073,511 $ - $ - $ Change from major to nonmajor fund (3,871,686) (5,073,511) 5,073,511 3,871,686 Fund Balance, beginning of year, as restated $ - - $ 5,073,511 $ 3,871,686 $ Balance Sheet Nonmajor
Balance Sheet Governmental Funds Governmental Funds
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119

REQUIRED SUPPLEMENTARY INFORMATION
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120
City of Santa Paula
Required Supplementary Information
Schedule of Revenues, Expenditures and Changes in Fund Balance Budget and Actual – General Fund
For the Year Ended June 30, 2024
-65-
Budgeted Amounts Actual Variance with
Original Final Amounts Final Budget

REVENUES
Taxes 14,264,872 $ $ 14,264,872 $ 330,571 14,595,443 $
Licenses and permits 254,606 254,606 599,985 345,379
Intergovernmental 767,479 767,479 1,263,246 495,767
Charges for services 4,212,265 4,212,265 1,100,553 (3,111,712) Fines and forfeitures 95,000 95,000 81,909 (13,091)
Investment earnings 170,500 170,500 254,862 84,362
Other revenues 10,100 10,100 75,718 65,618
Total Revenues 19,774,822 19,774,822 17,971,716 (1,803,106)

EXPENDITURES
Current:

General government 2,486,063 2,486,063 2,510,195 (24,132) Building and safety 835,822 835,822 553,748 282,074
Community services 2,717,345 2,717,345 2,869,130 (151,785) Financial services 788,424 788,424 690,887 97,537
Planning 1,163,737 1,163,737 786,132 377,605
Police 9,891,082 9,891,082 8,667,036 1,224,046
Public works 1,732,944 112,810 1,805,912 (1,693,102)
Total Expenditures 19,615,417 17,995,283 17,883,040 112,243 Excess (Deficiency) of Revenues
over Expenditures 159,405 1,779,539 88,676 (1,690,863)

OTHER FINANCING SOURCES (USES)
Transfers in 30,000 30,000 - (30,000)
Transfers out (54,437) (54,437) (24,437) 30,000
Total Other Financing
Sources (Uses) (24,437) (24,437) (24,437) -
Net Change in Fund Balance 134,968 1,755,102 64,239 (1,690,863) Fund Balance, Beginning 12,510,369 12,510,369 12,510,369 - Fund Balance, Ending $ 12,645,337 $ 14,265,471 $ (1,690,863) 12,574,608 $ DRAFT
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121
City of Santa Paula
Required Supplementary Information Schedule of Changes in the City’s Total OPEB Liability and Related Ratios Last 10 Fiscal Years* -66-
2018 2019 2020 2021 2022 2023 2024
Total OPEB Liability
Service cost $ 172,347 $ 165,476 $ 186,457 $ 263,423 $ 275,559 $ 201,209 $ 148,056 Interest on total OPEB liability 109,883 121,523 125,245 104,357 73,033 103,748 74,216 Changes in assumptions (142,751) 194,758 817,178 (430,654) (661,776) (383,966) (76,521) Actual vs. expected experience - - - (1,227,322) - (701,747) - Benefit payments, including implicit subsidy (58,033) (65,697) (63,145) (61,373) (64,242) (61,545) (65,464) Net change in total OPEB liability 81,446 416,060 1,065,735 (1,351,569) (377,426) (842,301) 80,287Total OPEB liability - beginning 2,926,044 3,007,490 3,423,550 4,489,285 3,137,716 2,760,290 1,917,989 Total OPEB liability - ending $ 3,007,490 $ 3,423,550 $ 4,489,285 $ 3,137,716 $ 2,760,290 $ 1,917,989 $ 1,998,276 Covered-employee payroll $ 5,911,227 $ 7,083,647 $ 7,592,656 $ 7,257,288 $ 11,198,803 $ 9,999,050 $ 10,527,546Total OPEB liability as a percentage ofcovered-employee payroll 50.88% 48.33% 59.13% 43.24% 24.65% 19.18% 18.98% Notes to the Schedule:Benefit Changes: NoneNo assets are accumulated in a trust that meets the criteria in GASB No. 75, paragraph 4, to pay related benefits.*Fiscal year 2018 was the first year of implementation, therefore, not all 10 years of information is available.Changes in Assumptions: For the June 30, 2024 measurement date: Discount rate was increased from 3.65% to 3.93%, inflation remained the same as 2.75%; updated CalPERS Experience study to 2000-2019; new medical and PEMHCA minimum trend and participation assumptions updated.

Measurement Period
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122
City of Santa Paula
Required Supplementary Information
Schedule of the City’s Proportionate Share of the Net Pension Liability Last 10 Fiscal Years*
-67-
Measurement Date
Employer's
Proportion of the
Collective Net
Pension Liability1
Employer's
Proportionate
Share of the
Collective Net
Pension Liability Covered Payroll
Employer's
Proportionate
Share of the
Collective Net
Pension Liability
as a percentage of
the Covered
Payroll
Pension Plan's
Fiduciary Net
Position as a
percentage of the
Total Pension
Liability
2014 0.2563% 15,947,485 $ 5,991,638 $ 266.16% 78.49%
2015 0.2732% 18,748,806 6,552,813 286.12% 74.94%
2016 0.2613% 22,609,596 6,795,547 332.71% 74.06%
2017 0.2529% 25,075,293 6,136,996 408.59% 70.42%
2018 0.2579% 24,852,880 5,911,227 420.44% 71.58%
2019 0.2590% 26,539,944 6,929,552 383.00% 71.36%
2020 0.2611% 28,410,126 7,436,975 382.01% 70.79%
2021 0.3567% 19,288,899 7,257,288 265.79% 80.87%
2022 0.2792% 32,244,461 7,919,478 407.15% 70.19%
2023 0.2747% 34,267,495 7,806,886 438.94% 69.27%
* Measurement date 6/30/2014 (fiscal year 2015) was the first year of implementation. Additional years will be presented as information becomes available.
1 Proportion of the net pension liability represents the plan's proportion of PERF C, which includes both the Miscellaneous and Safety Risk Pools excluding the 1959 Survivors Risk Pool.

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123
City of Santa Paula
Required Supplementary Information
Schedule of Plan Contributions
Last 10 Fiscal Years*
-68-
Fiscal Year
Actuarially
Determined
Contribution
Contributions in
Relation to the
Actuarially
Determined
Contribution
Contribution
Deficiency
(Excess)
Covered
Payroll
Contributions as a
Percentage of
Covered Payroll
6/30/2015 $ (2,159,536) 2,159,536 $ -$ 6,552,813 $ 32.96% 6/30/2016 (2,324,486) 2,324,486 - 6,795,547 34.21%
6/30/2017 (1,967,182) 1,967,182 - 6,136,996 32.05%
6/30/2018 (2,068,107) 2,068,107 - 5,911,227 34.99%
6/30/2019 (2,372,333) 2,372,333 - 6,929,552 34.24%
6/30/2020 (2,719,034) 2,719,034 - 7,436,975 36.56%
6/30/2021 (2,958,871) 2,958,871 - 7,257,288 40.77%
6/30/2022 (2,955,772) 2,955,772 - 7,919,478 37.32%
6/30/2023 (3,211,569) 3,211,569 - 7,806,886 41.14%
6/30/2024 (3,217,859) 3,217,859 - 8,189,929 39.29%
Notes to Schedule:
* Measurement date 6/30/2014 (fiscal year 2015) was the first year of implementation. Additional years will be presented as information becomes available.

Changes in Benefit Terms: There were no changes to benefit terms that applied to all members of the Public Agency Pool. Additionally, the figures above do not include any liability impact that may have resulted from Golden Handshakes that occurred after the June 30, 2021 valuation date, unless the liability impact is deemed to be material to the Public Agency Pool.

Changes in Assumptions: Effective with the June 30, 2021 valuation date (2022 measurement date), the accounting discount rate was reduced from 7.15% to 6.90%. In determining the long-term expected rate of return, CalPERS took into account long-term market return expectations as well as the expected pension fund cash flows. Projected returns for all asset classes are estimated, combined with risk estimates, and are used to project compound (geometric) returns over the long term. The discount rate used to discount liabilities was informed by the long-term projected portfolio return. In addition, demographic assumptions and the inflation rate assumption were changed in accordance with the 2021 CalPERS Experience Study and Review of Actuarial Assumptions.There were no assumption changes for 2021. For 2020, the Plan adopted a new amortization policy effective with the 2019 actuarial valuation. The new amortization policy shortens the period over which actuarial gains and losses are amortized from 30 years to 20 years with the payments computed as a level dollar amount. In addition, the new policy does not utilize a five-year ramp-up and rampdown on UAL bases attributable to assumption changes and non-investment gains/losses. The new policy also does not utilize a five-year ramp-down on investment gains/losses. These changes apply only to new UAL bases established on or after June 30, 2019. There were no changes in assumptions in 2019. In 2018, demographic assumptions and inflation rate were changed in accordance to the CalPERS Experience Study and Review of Actuarial Assumptions December 2017. There were no changes in the discount rate in 2019.

In 2017, the accounting discount rate was reduced from 7.65 percent to 7.15 percent. In 2016, there were no changes in the discount rate. In 2015, amounts reported reflect an adjustment of the discount rate from 7.5 percent (net of administrative expense) to 7.65 percent (without a reduction for pension plan administrative expense). In 2014, amounts reported were based on the 7.5 percent discount rate.

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124
City of Santa Paula
Notes to Required Supplementary Information
June 30, 2024
-69-
1) BUDGETARY INFORMATION
Budgeted revenue and expenditure amounts shown represent the City’s originally adopted legal budget adjusted for unanticipated revenues and appropriations during the course of the fiscal year. Budget amounts, as adjusted, reported for the governmental funds of the City are adopted on a basis consistent with generally accepted accounting principles (GAAP).

All appropriations lapse at the end of the fiscal year to the extent that they have not been expended. Lease contracts and projects entered into by the City are subject to annual review by the City Council; hence, they legally are one-year contracts with an option for renewal for another fiscal year.

The City Council has the responsibility for adoption of the City’s Budget. Budgets are adopted for the General Fund, Special Revenue Funds, Debt Service Funds and Capital Projects Funds. From the effective date of the budget, the amounts stated as proposed expenditures become appropriations to the various City departments. The City Council may amend the budget by motion during each fiscal year. The City Manager is authorized to transfer funds from one major expenditure category to another within the same department and fund. Any revisions that alter the total expenditures of any fund must be approved by City Council. The level at which expenditures may not legally exceed appropriations is therefore established at the department level. Budgeted amounts may be transferred between programs with City Manager approval.

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City of Santa Paula
Non-Major Governmental Funds
-70-
Special Revenue Funds
Mobile Home Rent Review Fund - This fund is used to administer the Mobile Home Rent Review Program.

Local Transportation TDA Fund - This fund is to be used for local streets and roads.

CA Oil Museum Fund - Revenues from fundraising, membership and interest from endowment.

Used to cover operating costs of museum.

Hillsborough Open Space Assessment Fund - This fund is used to account for the Maintenance Assessment District for Tract #4486-1 (except parcels D & E) and Tract #4486-2.

Local Transportation TDA Article 3 Fund - This fund is set aside for bicycle and pedestrian facilities.

NPDES Storm Water Quality Fund - This fund is only for use in relation to storm water quality.

Beverage Container Recycling Fund - This fund is used to account for the recycling program state grants.

Cable Television Fund - This fund is used to account for cable television fees.

Stormwater Program Fund - This fund is used to account for storm water program activities.

GHAD-GEO Hazardous Abatement District Fund - This fund is used to account for the Geological Hazard Abatement District #5606.

State Gas Tax Special Revenue Fund - This fund accounts for the State Gas Tax funds that are restricted for street related projects.

State Grants Fund - This fund is used to account for state grant activities.

Federal Grants Fund - This fund is used to account for federal grant activities.

Capital Project Funds
Inclusionary Housing Ordinance Improvement - This fund is used to account for developers fees collected to be used for future Inclusionary Housing Ordinance Implementation Programs.

Traffic Impact Fees Fund - This fund is used to account for developers fees collected to be used for traffic related projects. This fund is legally restricted to capital acquisition or related debt service.

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126
City of Santa Paula
Non-Major Governmental Funds
-71-
Capital Project Funds (continued)
Air Quality Impact Fee - This fund is used to account for developers fees collected to be used for air quality management.

Park Bond Grant Fund - This fund is used to account for grant funds received to be used for parks.

Federal STP Grant - This fund is used to account for grant funds restricted for street purposes.

Facilities Capital Projects Fund - This fund is used to account for developers fees collected to be used for facility expansion projects.

Permanent Funds
Community Center Endowment Fund - This fund is used to account for principal trust amounts received and related investment earnings. Investment earnings may be used to support the Center.

Museum Endowment Fund - This fund is used to account for principal trust amounts received and related investment earnings. Investment earnings may be used to support the Museum.

Harding Park Trust Fund - This fund is used to account for principal trust amounts received and related investment earnings. Investment earnings may be used to support the Harding Park Trust Fund subject to the approval of the Harding Park Advisory Committee.

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128
City of Santa Paula
Combined Balance Sheet
Nonmajor Governmental Funds
June 30, 2024
-72-
Special Capital Permanent
Revenue Projects Funds Total
ASSETS
Cash and investments 14,561,532 $ 7,019,199 $ 1,138,933 $ 22,719,664 $ Receivables
Accounts and interest 475,837 70,878 9,833 556,548
Loans receivable 329,500 - - 329,500
Prepaids 372 - - 372
Total Assets $ 7,090,077 15,367,241 $ $ 1,148,766 $ 23,606,084

LIABILITIES
Accounts payable and accrued
liabilities $ 368,846 $ 7,181 $ 26,701 $ 402,728
Due to other funds 222,556 4,961 - 227,517
Total Liabilities 591,402 12,142 26,701 630,245
Nonspendable 372 - 889,643 890,015
Restricted 15,006,930 7,083,364 232,422 22,322,716
Unassigned (231,463) (5,429) (236,892) -
Total Fund Balances 14,775,839 7,077,935 1,122,065 22,975,839 Total Liabilities, Deferred Inflows of
Resources and Fund Balances $ 7,090,077 15,367,241 $ $ 1,148,766 $ 23,606,084 DRAFT
Subject To Change
129
City of Santa Paula
Combining Balance Sheet
Nonmajor Special Revenue Funds
June 30, 2024
-73-
Local Hillsborough
Mobile Home Transportation CA Oil Open Space
Rent Review TDA Museum Assessment
ASSETS
Cash and investments $ - $ 1,769,973 $ 2,039,543 $ 33,930 Receivables
Accounts and interest 93 12,837 11,048 149
Loans receivable - - - -
Prepaids - - - -
Total Assets $ 93 $ 1,782,810 $ 2,050,591 $ 34,079

LIABILITIES
Accounts payable and accrued
liabilities $ - $ 4,472 $ 8 $ 575
Due to other funds 66,617 - 2 -
Total Liabilities 66,617 4,472 10 575

FUND BALANCE
Nonspendable - - - -
Restricted - 1,778,338 2,050,581 33,504
Unassigned (66,524) - - -
Total Fund Balances (66,524) 1,778,338 2,050,581 33,504 Total Liabilities, Deferred Inflows of
Resources and Fund Balances $ 93 $ 1,782,810 $ 2,050,591 $ 34,079 DRAFT
Subject To Change
130
(Continued)
-74-
Local NPDES Beverage GHAD-GEO
Transportation Storm Water Container Cable Stormwater Hazardous TDA Article 3 Quality Recycling Television Program Abatement Dist. $ 1,557,835 $ - $ 145,209 $ 200,097 $ 345,044 $ 698,183 9,254 - 519 13,873 112,681 6,725
- - - - - -
- - - - - -
$ 1,567,089 $ - $ 145,728 $ 213,970 $ 457,725 $ 704,908 $ 1,022 $ 9,002 $ - $ 4,918 $ 2,829 $ 10,067
- 155,937 - - - -
1,022 164,939 - 4,918 2,829 10,067
- - - - - -
1,566,067 - 145,728 209,052 454,896 694,841
- (164,939) - - - -
1,566,067 (164,939) 145,728 209,052 454,896 694,841
$ 1,567,089 $ - $ 145,728 $ 213,970 $ 457,725 $ 704,908 DRAFT
Subject To Change
131
City of Santa Paula
Combining Balance Sheet
Nonmajor Special Revenue Funds
June 30, 2024
-75-
(Formely major)
State Gas State Federal
Tax Grants Grants Total
ASSETS
Cash and investments 2,704,344 $ 819,858 $ 4,247,516 $ 14,561,532 $ Receivables
Accounts and interest 267,482 7,092 34,084 475,837
Loans receivable - 216,564 112,936 329,500
Prepaids - - 372 372
Total Assets 2,971,826 $ 1,043,514 $ 4,394,908 $ 15,367,241 $

LIABILITIES
Accounts payable and accrued
liabilities 158,135 $ 73,319 $ 104,499 $ 368,846 $
Due to other funds - - - 222,556
Total Liabilities 158,135 73,319 104,499 591,402

FUND BALANCE
Nonspendable - - 372 372
Restricted 2,813,691 970,195 4,290,037 15,006,930
Unassigned - - - (231,463)
Total Fund Balances 2,813,691 970,195 4,290,409 14,775,839 Total Liabilities, Deferred Inflows of
Resources and Fund Balances 2,971,826 $ 1,043,514 $ 4,394,908 $ 15,367,241 $ DRAFT
Subject To Change
132
City of Santa Paula
Combining Balance Sheet
Nonmajor Capital Projects Funds
June 30, 2024
-76-
Inclusionary
Housing Traffic Air Quality Park
Ordinance Impact Fees Impact Fee Bond Grant
ASSETS
Cash and investments 1,941,368 $ 1,009,639 $ 2,254 $ - $ Receivables:

Accounts 15,923 7,543 16 -
Total Assets 1,957,291 $ 1,017,182 $ 2,270 $ - $

LIABILITIES
Accounts payable and accrued
liabilities - $ -$ $ - $ 468
Due to other funds - - - 2,295
Total Liabilities - - - 2,763

FUND BALANCE
Restricted 1,957,291 1,017,182 2,270 -
Unassigned - - - (2,763)
Total Fund Balances 1,957,291 1,017,182 2,270 (2,763)
Total Liabilities, Deferred Inflows of
Resources and Fund Balances $ 1,957,291 $ 1,017,182 $ 2,270 $ - DRAFT
Subject To Change
133
(continued)
-77-
(Formely major)
Federal Facility
STP Grant Capital Projects Total
$ 4,065,938 - $ 7,019,199 $
47,396 - 70,878
$ 4,113,334 - $ 7,090,077 $
$ 6,713 - $ 7,181 $
- 2,666 4,961
6,713 2,666 12,142
4,106,621 - 7,083,364
(2,666) - (5,429)
(2,666) 4,106,621 7,077,935
$ - $ 4,113,334 $ 7,090,077
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134
City of Santa Paula
Combining Balance Sheet
Nonmajor Permanent Funds
June 30, 2024
-78-
Community
Center Museum Harding
Endowment Endowment Park Trust Total
ASSETS
Cash and investments 651,956 $ 231,233 $ 255,744 $ 1,138,933 $ Receivables
Accounts 4,760 1,694 3,379 9,833
Total Assets 656,716 $ 232,927 $ 259,123 $ 1,148,766 $

LIABILITIES
Accounts payable and accrued
liabilities - $ - $ 26,701 $ 26,701 $
Total Liabilities - - 26,701 26,701

FUND BALANCE
Nonspendable 656,716 232,927 - 889,643
Restricted - - 232,422 232,422
Total Fund Balances 656,716 232,927 232,422 1,122,065
Total Liabilities and Fund Balances 656,716 $ 232,927 $ 259,123 $ 1,148,766 $ DRAFT
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135
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136
City of Santa Paula
Combined Statement of Revenues, Expenditures and Changes in Fund Balance Nonmajor Governmental Funds
For the Year Ended June 30, 2024
-79-
Special Capital Permanent
Revenue Projects Funds Total

REVENUES
Taxes 30,910 $ $ 336,747 $ - $ 367,657
Intergovernmental 3,516,993 - 3,516,993 -
Charges for services 2,526,040 - 186,536 2,712,576
Investment earnings 574,196 455,792 55,156 1,085,144
Other revenues 6,270 - 3,720 9,990
Total Revenues 6,654,409 792,539 245,412 7,692,360

EXPENDITURES
General government 182,859 114,828 - 297,687
Community services 134,109 1,000,701 159,324 1,294,134
Financial services 31,833 - - 31,833
Planning 259,364 - - 259,364
Police 70,572 - - 70,572
Public works 2,026,477 238,462 2,264,939 -
Total Expenditures 2,705,214 1,353,991 159,324 4,218,529 Excess (Deficiency) of Revenues
Over Expenditures 3,949,195 (561,452) 86,088 3,473,831

OTHER FINANCING SOURCES (USES)
Transfers in 440,806 - - 440,806
Transfer out (416,369) - (416,369) -
Total Other Financing
Sources (Uses) 24,437 - - 24,437
Net Change in Fund Balances 3,973,632 (561,452) 86,088 3,498,268 Fund Balances (Deficit), Beginning, as previously reported 5,728,696 3,767,701 1,035,977 10,532,374 Change within financial reporting entity (major to non-major) 5,073,511 3,871,686 8,945,197 - Fund Balances (Deficit), Beginning, as restated 10,802,207 7,639,387 1,035,977 19,477,571 Fund Balances, Ending $ 14,775,839 $ 7,077,935 $ 1,122,065 $ 22,975,839 DRAFT
Subject To Change
137
City of Santa Paula
Combining Statement of Revenues, Expenditures and Changes in Fund Balance Nonmajor Special Revenue Funds
For the Year Ended June 30, 2024
-80-
Local Hillsborough
Mobile Home Transportation CA Oil Open Space
Rent Review TDA Museum Assessment

REVENUES
Taxes - $ $ - $ - $ 10,534
Intergovernmental - 1,063,430 - -
Charges for services 17,233 - 2,000,000 -
Investment earnings 207 78,476 63,312 1,503
Other revenues - - - -
Total Revenues 17,440 1,141,906 2,063,312 12,037

EXPENDITURES
General government - - - -
Community services - - - -
Financial services - - - -
Planning - - - -
Police - - - -
Public works - 81,976 - 6,286
Total Expenditures - 81,976 - 6,286
Excess (Deficiency) of Revenues
Over Expenditures 17,440 1,059,930 2,063,312 5,751

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfer out - (416,369) - -
Total Other Financing
Sources (Uses) - (416,369) - -
Net Change in Fund Balances 17,440 643,561 2,063,312 5,751 Fund Balances (Deficit), Beginning, as previously reported (83,964) 1,134,777 (12,731) 27,753 Change within financial reporting entity (major to non-major) - - - - Fund Balances (Deficit), Beginning, as restated (83,964) 1,134,777 (12,731) 27,753 Fund Balances (Deficit), Ending $ (66,524) $ 1,778,338 $ 2,050,581 $ 33,504 DRAFT
Subject To Change
138
(Continued)
-81-
Local NPDES Beverage GHAD-GEO
Transportation Storm Water Container Cable Stormwater Hazardous TDA Article 3 Quality Recycling Television Program Abatement Dist. $ - $ 20,376 $ - $ - $ - $ -
61,811 - 97,680 - - -
- - - 38,063 304,135 93,894
19,409 (1,161) 3,977 8,082 4,374 32,305
- - - - - -
81,220 19,215 101,657 46,145 308,509 126,199
- - - 33,006 - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
1,267 117,244 9,204 - 67,441 37,831
1,267 117,244 9,204 33,006 67,441 37,831
79,953 (98,029) 92,453 13,139 241,068 88,368
- - - - - -
- - - - - -
- - - - - -
79,953 (98,029) 92,453 13,139 241,068 88,368
1,486,114 (66,910) 53,275 195,913 213,828 606,473
- - - - - -
1,486,114 (66,910) 53,275 195,913 213,828 606,473
$ 1,566,067 $ (164,939) $ 145,728 $ 209,052 $ 454,896 $ 694,841 DRAFT
Subject To Change
139
City of Santa Paula
Combining Statement of Revenues, Expenditures and Changes in Fund Balance Nonmajor Special Revenue Funds
For the Year Ended June 30, 2024
-82-
State State Federal
Gas Tax Grant Grant Total

REVENUES
Taxes - $ $ - $ - $ 30,910
Intergovernmental 1,685,469 469,431 139,172 3,516,993
Charges for services 72,715 - - 2,526,040
Investment earnings 96,351 35,799 231,562 574,196
Other revenues - - 6,270 6,270
Total Revenues 1,854,535 505,230 377,004 6,654,409

EXPENDITURES
General government - - 149,853 182,859
Community services - - 134,109 134,109
Financial services 26,343 - 5,490 31,833
Planning - 240,500 18,864 259,364
Police - 4,979 65,593 70,572
Public works 887,681 31,350 786,197 2,026,477
Total Expenditures 914,024 276,829 1,160,106 2,705,214
Excess (Deficiency) of Revenues
Over Expenditures 940,511 228,401 (783,102) 3,949,195

OTHER FINANCING SOURCES (USES)
Transfers in 440,806 - - 440,806
Transfer out - - - (416,369)
Total Other Financing
Sources (Uses) 440,806 - - 24,437
Net Change in Fund Balances 1,381,317 228,401 (783,102) 3,973,632 Fund Balances (Deficit), Beginning, as previously reported 1,432,374 741,794 - 5,728,696 Change within financial reporting entity (major to non-major) - - 5,073,511 5,073,511 Fund Balances (Deficit), Beginning, as restated 1,432,374 741,794 5,073,511 10,802,207 Fund Balances (Deficit), Ending $ 2,813,691 $ 970,195 $ 4,290,409 $ 14,775,839 DRAFT
Subject To Change
140
City of Santa Paula
Combining Statement of Revenues, Expenditures and Changes in Fund Balance Nonmajor Capital Project Funds
For the Year Ended June 30, 2024
-83-
Inclusionary
Housing Traffic Air Quality Park
Ordinance Impact Fees Impact Fee Bond Grant

REVENUES
Taxes - $ 18,902 $ - $ - $
Investment earnings 113,156 50,554 110 8
Total Revenues 113,156 69,456 110 8

EXPENDITURES
General government - 45,940 - -
Community services 933,167 - - -
Public works - - - -
Total Expenditures 933,167 45,940 - -
Excess (Deficiency) of Revenues
Over Expenditures (820,011) 23,516 110 8
Net Change in Fund Balances (820,011) 23,516 110 8
Fund Balances (Deficit), Beginning, as previously reported 2,777,302 993,666 2,160 (2,771) Change within financial reporting entity (major to non-major) - - - - Fund Balances (Deficit), Beginning, as restated 2,777,302 993,666 2,160 (2,771) Fund Balances (Deficit), Ending 1,957,291 $ 1,017,182 $ 2,270 $ (2,763) $ DRAFT
Subject To Change
141
(continued)
-84-
(Formely major)
Federal Facility
STP Grant Capital Projects Total
$ 317,845 - $ 336,747 $
291,974 (10) 455,792
609,819 (10) 792,539
68,888 - 114,828
67,534 - 1,000,701
238,462 - 238,462
374,884 - 1,353,991
234,935 (10) (561,452)
234,935 (10) (561,452)
- (2,656) 3,767,701
3,871,686 - 3,871,686
(2,656) 3,871,686 7,639,387
$ (2,666) $ 4,106,621 $ 7,077,935
DRAFT
Subject To Change
142
City of Santa Paula
Combining Statement of Revenues, Expenditures and Changes in Fund Balance Nonmajor Permanent Funds
For the Year Ended June 30, 2024
-85-
Community
Center Museum Harding
Endowment Endowment Park Trust Total

REVENUES
Charges for services - $ - $ 186,536 $ 186,536 $
Investment earnings 31,804 11,289 12,063 55,156
Other revenues 3,720 - - 3,720
Total Revenues 35,524 11,289 198,599 245,412

EXPENDITURES
Community services - - 159,324 159,324
Total Expenditures - - 159,324 159,324
Excess (Deficiency) of Revenues
Over Expenditures 35,524 11,289 39,275 86,088
Net Change in Fund Balances 35,524 11,289 39,275 86,088 Fund Balances, Beginning 621,192 221,638 193,147 1,035,977 Fund Balances, Ending $ 656,716 $ 232,927 $ 232,422 $ 1,122,065 DRAFT
Subject To Change
143
To: Honorable Mayor and Members of the City Council
From: Dale Goodman, Public Works Director
Subject: ADVANCED WATER TREATMENT FACILITY PROJECT -

RECOMMENDED SHORT-LIST OF PREQUALIFIED CONTRACTORS
Date: September 3, 2025
Agenda Item: 10.B

CITY OF SANTA PAULA

MEMORANDUM
RECOMMENDATION:

1. Receive and file the recommended short-list of prequalified contractors for the Advanced Water Treatment Facility Phase I Project.

BACKGROUND:

The Advanced Water Treatment Facility Phase I Project (AWTF Project) is designed to improve the quality of the treated effluent from the City’s Water Recycling Facility (WRF) and meet permitted chloride limits. MKN & Associates (MKN) is providing design and construction management services for the Project.

The City conducted a prequalification of general contractors for the AWTF Project in 2021.

Since then, the AWTF Project was placed on hold for a period, then revised to a phased project and is now nearing 90% design completion. Due to the length of time that has passed since the prequalification was conducted, the City authorized MKN to reissue a request for prequalification applications. The request was advertised on May 29, 2025 and submittals were required by July 7, 2025.

ANALYSIS:

MKN prepared a prequalification application package for the AWTF Project that follows the California Department of Industrial Relations recommendations, methodology, and criteria for prequalification of contractors. The result of the prequalification process is to develop a shortlist of contractors that are eligible to bid on the AWTF Project, if and when approved for bidding by City Council.

The notice of invitation for qualified contractors to submit an application for prequalification was advertised on May 29, 2025. MKN developed scoring material that was published with the prequalification application for fair and transparent evaluation of all contractor submittals. A minimum score was required to “pass” the prequalification process and be eligible to bid on the AWTF Project. The scoring and evaluation were based on the following:

Minimum construction requirements (valid and current licenses, DIR registration, 144
insurance, etc.)
History of OSHA and prevailing wage compliance
History of criminal matters and litigation
Financial capacity
Relevant project construction experience
No cost proposals were solicited or provided as part of the prequalification evaluation. The evaluation was solely for the purpose of determining which interested contractors are qualified to successfully perform the AWTF Project scope of work in a timely manner. At Council’s discretion, Staff anticipates the AWTF Project construction contract will be awarded to the most responsible, prequalified contractor submitting the lowest responsive bid. The prequalification process does not obligate the City to release the AWTF Project for bidding or to award a contract for construction of the AWTF Project to a particular contractor, or at all.

On July 7, 2025, the City received prequalification packages from eleven (11) general contractors. MKN and City staff reviewed the information submitted based on the criteria listed above and recommend the following contractors for the project short-list:

1. Cushman Contracting Corporation

2. J.R. Filanc Construction Company, Inc.

3. GSE Construction Company, Inc.

4. Innovative Construction Solutions

5. J.F. Shea Construction

6. Kiewit

7. PERC Water Corporation

8. WM Lyles Company

9. Walsh Construction Company II, LLC
STRATEGIC PLAN:

The AWTF Project supports the currently adopted Strategic Plan in achieving the following goals:

Infrastructure, Transportation & Mobility
Goal: Maintain and develop the City’s infrastructure to be safe, sustainable, innovative and cost-efficient.

This project will facilitate the continued operation of wastewater collections and treatment for City residents and businesses.

FISCAL IMPACTS:

There are no fiscal impacts at this time. The prequalification process will provide additional assurances that potential for cost or schedule overruns will be minimized by the selection of an experienced, qualified contractor
OPTIONS:

The Council has the following available alternative option to staff’s recommendation:
145

1. Reject staff's recommendation.

2. Provide staff with further direction.

ATTACHMENTS:
146
To: Honorable Mayor and Members of the City Council
From: J. Frank Ramirez Almazan, Water Operations Superintendent Subject: WATER ENTERPRISE PURCHASE OF FORD F150 LIGHTNING EV TO

COMPLY WITH CARB ADVANCED CLEAN FLEETS REGULATIONS
Date: September 3, 2025
Agenda Item: 10.C

CITY OF SANTA PAULA

MEMORANDUM
RECOMMENDATION:

Staff recommends that the City Council:

1. Consent to entering into a contract for a 2025 Ford F150 Lightning EV offered through a cooperative purchasing program.

2. Authorize the purchase of a 2025 Ford F150 Lightning EV in an amount not to exceed $87,000.

BACKGROUND:

In response to California’s increasing focus on reducing greenhouse gas emissions and improving air quality, the California Air Resources Board (CARB) has implemented new regulations that impact municipal fleet operations. One of the key components of these regulations is the mandatory transition of certain vehicle categories, including light-duty trucks and medium-duty trucks, to zero-emission alternatives by specific deadlines.

The new regulations specifically affect municipal vehicles over 8,500 pounds, which include many service, maintenance, and utility trucks in our fleet. As part of the state’s broader goals to achieve carbon neutrality by 2045, CARB is mandating that by 2025, municipalities must either transition to zero-emission vehicles (ZEVs) or face increased penalties and restrictions.

The City of Santa Paula must meet these standards to maintain eligibility for state funding and avoid penalties related to non-compliance.

At the December 11, 2024 regular meeting, staff recommended Council choose the "ZEV Milestones Option" to comply with the new CARB regulations. This option requires the City to replace three (3) of these vehicles (i.e. 10%) with ZEV vehicles by January 1, 2027. Only vehicles that have a gross vehicle weight rating (GVWR) greater than 8,500 lbs., which are operated in California are included in the ZEV Milestones Option.

The other compliance option, which staff did not recommend was the ZEV Purchase Schedule option. Cities that choose this option must purchase 50 percent ZEVs starting January 1, 2024, and the rest can be ICE (Internal Combustion Engine). However, starting January 1, 147
2027, all purchases must be ZEVs.

There are three ZEV Fleet Milestone Groups defined within the ZEV Milestones option. Santa Paula’s truck fleet falls within the “Milestone Group 2” category. This category consists of work trucks, day cab tractors, pickup trucks, and buses with three axles. The truck types included in this category are as follows:

Scissor lift trucks
Curtain side trucks
Mobile laboratories
Mobile library trucks
Utility or service body trucks
Construction trucks
Tank or dump trucks
Shredder trucks
The Water Division is in the process of purchasing a Class Vl Gas Powered Dump Truck which is a "Category Group 2" vehicle. Assuming the City Council chooses to continue the ZEV Milestones Option for compliance, the City must offset the purchase of the Class 6 Dump Truck (i.e. 10%) with ZEV vehicles to meet the January 1, 2027 target.

ANALYSIS:

The 2025 Ford F150 Lightning EV would be purchased through Sourcewell at a cost of $86,177.74. (See Attachment B.) Sourcewell is a cooperative purchasing program the City may use in lieu of formal bidding to award a contract over $50,000. See SMPC § 41.11.

Under SMPC § 41.11, formal bidding need not be used where the Purchasing Agent identifies a cooperative purchasing program administered by a government-oriented entity, or; a local, state, or federal governmental agency. When in the city’s best overall interests, the Purchasing Agent may enter into a contract for the purchase of supplies and general services awarded through such a cooperative purchasing program. City Council consent is required for such arrangements where the estimated value of the supplies or general services exceed $50,000.

Staff recommends Council consent to purchasing a 2025 Ford F-150 Lightning EV truck through Sourcewell. In order to comply with CARB regulations, staff has evaluated several options for replacing the City's aging fleet of vehicles, including gas-powered trucks and vans with electric vehicles (EVs) that meet the weight and functionality requirements of our municipal operations. After thorough research and consultation with our fleet management provider, the 2025 Ford F-150 Lightning EV truck is staff's top choice. The truck has a GVWR exceeding 8,500 lbs. with an optional extended battery and meets CARB zero-emission standards.

Moreover, this electric Ford truck model is designed for municipal fleet operations and are equipped with the necessary towing capacity, durability, and range required for city services such as utility work, maintenance, and transportation of equipment. These trucks will contribute to:

1. Compliance with CARB Regulations: Ensuring the City meets state emission reduction goals and avoids penalties.

2. Reduced Operating Costs: Lower fuel and maintenance costs due to the nature of 148
electric vehicles.

3. Environmental Benefits: Reductions in local air pollution, contributing to improved public health and alignment with the City’s sustainability goals.

The cost of the 2025 Ford F-150 Lightning truck is approximately $87,000. The vehicle was quoted on 8/13/2025 was $78,881.23 not including tax. (See Attachment B) STRATEGIC PLAN:

Approval of this item moves the City closer to completing City Council’s two-year Strategic Plan, Section A. Infrastructure, Transportation, & Mobility, Objective #2 Green Initiatives - Explore funding opportunities and partnerships to implement Energy Efficiency projects, solar, and electric vehicle (EV) technologies.

FISCAL IMPACTS:

Funding for this purchase is included in the adopted Fiscal Year 2025-2026 budget in Account #620-5-5072-610
OPTIONS:

The Council has the following available alternative options to Staff’s Recommendations:

1. Do not approve the purchase. If the Council decides not to approve the purchase, the City will be no closer to complying with new CARB regulations and could face financial penalties, eligibility restrictions for state funding, and increased operating costs for maintaining outdated, non-compliant vehicles. While the purchase of a Conventional Gas-Powered Vehicle may seem less expensive upfront, it would not meet the CARB ZEV requirements and would not contribute to the City’s long-term sustainability goals.

ATTACHMENTS:

Exhibit A - Advanced_Clean_Fleets_Regulation_-_ZEV_Milestones_Option.pdf Exhibit B - ZEV regulation factsheet.pdf
Exhibit C- National Auto Fleet 2025 Ford Lightning Quote.pdf 149

EXHIBIT A
Advanced Clean Fleets Regulation – ZEV Milestones Option 150

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158

EXHIBIT C
National Auto Fleet 2025 Ford Lightning Quote
159
One Unit (MSRP) One Unit Total % Savings Total Savings
Contract Price $80,605.00 $78,872.48 2.149 % $1,732.52
Tax (0.0000 %) $0.00
Tire fee $8.75
Total $78,881.23
Jesse Cooper
Account Manager
Email: [email protected]
Office: (855) 289-6572
Fax: (831) 480-8497
8/13/2025 Quote ID: 40252 Order Cut Off Date: TBA
J. Francisco Ramirez-Almazan
City of Santa Paula
Public Works - Water Division
970 E Ventura St.

Santa Paula , California, 93060
Dear J. Francisco Ramirez-Almazan,
National Auto Fleet Group is pleased to quote the following vehicle(s) for your consideration.

One (1) New/Unused (2025 Ford F-150 Lightning (W3L) Flash 4WD SuperCrew 5.5' Box 145" WB, ) and delivered to your specified location, each for
- per the attached specifications.

This vehicle(s) is available under the Sourcewell Contract 091521-NAF . Please reference this Contract number on all purchase orders to National Auto Fleet Group. Payment terms are Net 20 days after receipt of vehicle.

Thank you in advance for your consideration. Should you have any questions, please do not hesitate to call.

Sincerely,
160
Purchase Order Instructions & Resources
Once units are scheduled by OEM, no cancellations are accepted In order to finalize your purchase please submit this purchase packet to your governing body for a purchase order approval and submit your purchase order in the following way:

Email: [email protected]
Fax: (831) 480-8497
Mail: National Auto Fleet Group
490 Auto Center Drive
Watsonville, CA 95076
We will send a courtesy confirmation for your order and a W-9 if needed.

Additional Resources
Learn how to track your vehicle: www.NAFGETA.com Use the upfitter of your choice: www.NAFGpartner.com Vehicle Status: [email protected] General Inquiries: [email protected] For general questions or assistance please contact our main office at:
1-855-289-6572
161
Vehicle Configuration Options
ENGINE
Code Description
99M Engine: Dual eMotor - Dual Onboard Charging, -inc: level 2 peak charging rate of 19.2kW and 131 kWh usable capacity extended range battery

TRANSMISSION
Code Description
44L Transmission: Single-Speed, (STD)
TIRES
Code Description
___ Tires: 20" All Season, (STD)
PRIMARY PAINT
Code Description
YZ Oxford White
SEAT TYPE
Code Description
3S Medium Dark Slate, ActiveX Trimmed Heated Front Seats, -inc: gauge bolster, 10-way power driver, multi-adjustable power front passenger and power lumbar driver/passenger
ADDITIONAL EQUIPMENT
Code Description
53D Max Trailer Tow Package, -inc: increased tow capability, Max towing capability TBD, E-Locker, Hill Decent Control, Trailer Brake Controller
66A Mobile Power Cord (120/240V), -inc: fast charging adapter (NACS) 153 Front License Plate Bracket, -inc: Standard in states requiring 2 license plates, optional to all others 96W Tough Bed Spray-In Bedliner
942 Daytime Running Lamps, -inc: Non-controllable
94W Amber/White Strobe Color LED Warning Beacons, -inc: By Sound Off Signal, center high-mounted stop light bar and 2 roof mounted beacons that provide 360 degree visibility
47R Tray Style Floor Liner
96J Retractable Tonneau Pickup Box Cover
85H Back-Up Alarm System
479 Pro Power Onboard - 9.6 kW Exportable Power, -inc: 10 120v outlets, 8 USB outlets, 1 2.4kW circuit for frunk and cab, 2

3.6kW circuits for bed, outlet breakdown (in-cab: 2 120v, 6USB, in-bed: 4 120v, 1 240v, frunk: 4 120v, 2 USB) OPTION PACKAGE
Code Description
312A Equipment Group 312A Standard
162
2025 Ford F-150 Lightning Flash 4WD SuperCrew 5.5' Box 145" WB

CODE MSRP
W3L $69,995.00
99M $1,500.00
44L $0.00
___ $0.00
YZ $0.00
3S $0.00
53D $1,100.00
66A $600.00
153 $0.00
96W $625.00
942 $45.00
94W $665.00
47R $200.00
96J $2,250.00
85H $230.00
479 $1,200.00
312A $0.00
$78,410.00
$0.00
$2,195.00
$80,605.00
Est City: N/A MPG
Est Highway: N/A MPG
Est Highway Cruising Range: N/A mi
2025 Fleet/Non-Retail Ford F-150 Lightning Flash 4WD SuperCrew 5.5' Box 145" WB
WINDOW STICKER
MODEL
2025 Ford F-150 Lightning Flash 4WD SuperCrew 5.5' Box 145" WB

OPTIONS
Engine: Dual eMotor - Dual Onboard Charging, -inc: level 2 peak charging rate of 19.2kW and 131 kWh usable capacity extended range battery
Transmission: Single-Speed, (STD)
Tires: 20" All Season, (STD)
Oxford White
Medium Dark Slate, ActiveX Trimmed Heated Front Seats, -inc: gauge bolster, 10-way power driver, multi-adjustable power front passenger and power lumbar driver/passenger
Max Trailer Tow Package, -inc: increased tow capability, Max towing capability TBD, E-Locker, Hill Decent Control, Trailer Brake Controller
Mobile Power Cord (120/240V), -inc: fast charging adapter (NACS) Front License Plate Bracket, -inc: Standard in states requiring 2 license plates, optional to all others Tough Bed Spray-In Bedliner
Daytime Running Lamps, -inc: Non-controllable
Amber/White Strobe Color LED Warning Beacons, -inc: By Sound Off Signal, center high-mounted stop light bar and 2 roof mounted beacons that provide 360 degree visibility
Tray Style Floor Liner
Retractable Tonneau Pickup Box Cover
Back-Up Alarm System
Pro Power Onboard - 9.6 kW Exportable Power, -inc: 10 120v outlets, 8 USB outlets, 1 2.4kW circuit for frunk and cab, 2 3.6kW circuits for bed, outlet breakdown (in-cab: 2 120v, 6USB, in-bed: 4 120v, 1 240v, frunk: 4 120v, 2 USB) Equipment Group 312A Standard
Please note selected options override standard equipment

SUBTOTAL
Advert/ Adjustments
Manufacturer Destination Charge
TOTAL PRICE
Any performance-related calculations are offered solely as guidelines. Actual unit performance will depend on your operating conditions.

Notes
163
Standard Equipment

MECHANICAL
Engine: Dual eMotor - Extended Range Battery -inc: single onboard charging level 2 peak charging rate of 11.5kW and 123 kWh usable capacity extended range battery (STD)
Transmission: Single-Speed (STD)

EXTERIOR
Tires: 20" All Season (STD)
WHEELS
Wheels: 20" Alloy Dark Carbonized Gray
ADDITIONAL EQUIPMENT
Transmission w/Driver Selectable Mode
Full-Time All-Wheel

9.61 Axle Ratio
Battery w/Run Down Protection
Class IV Towing Equipment -inc: Hitch and Trailer Sway Control Trailer Wiring Harness
1657# Maximum Payload
GVWR: 8,550 lbs
HD Gas-Pressurized Front Shock Absorbers and Gas-Pressurized Rear Shock Absorbers Front And Rear Anti-Roll Bars
Electric Power-Assist Speed-Sensing Steering
Permanent Locking Hubs
Double Wishbone Front Suspension w/Coil Springs
Trailing Arm Rear Suspension w/Coil Springs
Regenerative 4-Wheel Disc Brakes w/4-Wheel ABS, Front And Rear Vented Discs, Brake Assist, Hill Hold Control and Electric Parking Brake
Lithium Ion (li-Ion) Traction Battery w/11.5 kW Onboard Charger, 14.6 Hrs Charge Time @ 220/240V and2.033 Hrs Charge Time @ 440V Regular Box Style
Tire Mobility Kit
Body-Colored Front Bumper w/Black Rub Strip/Fascia Accent and 2 Tow Hooks Body-Colored Rear Step Bumper
Black Side Windows Trim
Body-Colored Door Handles
Black Power Heated Side Mirrors w/Manual Folding and Turn Signal Indicator Fixed Rear Window w/Defroster
Deep Tinted Glass
Variable Intermittent Wipers
Aluminum Panels
Black Grille
Running Boards
Tailgate Rear Cargo Access
Tailgate/Rear Door Lock Included w/Power Door Locks
Integrated Storage
Ford Co-Pilot360 - Autolamp Auto On/Off Projector Beam Led Low/High Beam Directionally Adaptive Auto High-Beam Daytime Running Lights Preference Setting Headlamps w/Delay-Off
164
Cargo Lamp w/High Mount Stop Light
LED Brakelights
Headlights-Automatic Highbeams
Perimeter/Approach Lights
Radio w/Seek-Scan, Clock, Speed Compensated Volume Control, Steering Wheel Controls, Radio Data System and External Memory Control
Radio: B&O Sound System by Bang & Olufsen -inc: FM stereo, SiriusXM w/360L, HD Radio and 8 speakers and subwoofer, a three (3)- month prepaid subscription, Service is not available in Alaska and Hawaii, Trial length and service availability may vary by model, model year or trim, Details: SiriusXM audio and data services each require a subscription sold separately, or as a package, by Sirius XM Radio Inc, Your SiriusXM service will automatically stop at the end of your trial unless you decide to subscribe, If you decide to continue service after your trial, the subscription plan you choose will automatically renew thereafter and you will be charged according to your chosen payment method at then- current rates, Fees and taxes apply, To cancel you must call SiriusXM at 1-866-635-2349, See SiriusXM Customer Agreement for complete terms at www.siriusxm.com, All fees and programming subject to change, Not all vehicles or devices are capable of receiving all services offered by SiriusXM, Current information and features may not be available in all locations, or on all receivers, Satellite and streaming lineups vary slightly, 2020 Sirius XM Radio Inc, Sirius, XM, SiriusXM and all related marks and logos are trademarks of Sirius XM Radio Inc
Fixed Antenna
ActiveX Trimmed Heated Front Seats -inc: gauge bolster, 10-way power driver, multi-adjustable power front passenger and power lumbar driver/passenger
Driver Seat
Passenger Seat
60-40 Folding Split-Bench Front Facing Fold-Up Cushion Rear Seat Manual Tilt/Telescoping Steering Column
Gauges -inc: Speedometer, Odometer, Engine Coolant Temp, Traction Battery Level, Power/Regen, Traction Battery Temperature, Trip Odometer and Trip Computer
Power Rear Windows
FordPass Connect 4G Mobile Hotspot Internet Access
Heated ActiveX Leatherette Steering Wheel
Front Cupholder
Rear Cupholder
3 12V DC Power Outlets
Compass
Remote Keyless Entry w/Integrated Key Transmitter, Illuminated Entry and Panic Button Proximity Key For Doors And Push Button Start
Cruise Control w/Steering Wheel Controls
Adaptive Cruise Control with Stop-and-Go
Voice Activated Dual Zone Front Automatic Air Conditioning HVAC -inc: Underseat Ducts and Console Ducts
Locking Glove Box
Driver Foot Rest
Full Cloth Headliner
Urethane Gear Shifter Material
Interior Trim -inc: Metal-Look Instrument Panel Insert, Cabback Insulator, Metal-Look Door Panel Insert and Chrome/Metal-Look Interior Accents
Day-Night Auto-Dimming Rearview Mirror
Driver And Passenger Visor Vanity Mirrors
Full Floor Console w/Locking Storage, Mini Overhead Console w/Storage, 3 12V DC Power Outlets and 6 Interior 120V AC Power Outlets Fade-To-Off Interior Lighting
Front And Rear Map Lights
Plastic Floor Trim
Full Carpet Floor Covering -inc: Carpet Front And Rear Floor Mats Cargo Area Concealed Storage
Cargo Features -inc: Tire Mobility Kit
Cab Mounted Cargo And Cargo Space Lights
165
Smart Device Remote Engine Start
FOB Controls -inc: Keyfob Cargo Access
SYNC 4A w/Enhanced Voice Recognition -inc: 15" LCD capacitive touchscreen w/swipe capability, wireless phone connection, cloud connected, AppLink w/App catalog, 911 Assist, wireless Apple CarPlay and Android Auto compatibility, digital owners manual, adaptive dashcards, personal profiles and conversational voice command recognition, Note: Navigation services require SYNC4 and FordPass Connect (optional on select vehicles), complimentary connect service and the FordPass app (see FordPass Terms for details), Eligible vehicles receive a complimentary 3-year trial of navigation services that begins on the new vehicle warranty start date, Customers must unlock the navigation service trial by activating the eligible vehicle w/a FordPass member account, If not subscribed by the end of the complimentary period, the connected navigation service will revert to a moving-map and active routing will no longer be available, Connected service and features depend on compatible AT&T network availability, Evolving technology/cellular networks/vehicle capability may limit functionality and prevent operation of connected features, FordPass App, compatible w/select smartphone platforms, is available via a download, Message and data rates may apply
Instrument Panel Bin, Dashboard Storage, Interior Concealed Storage, Driver / Passenger And Rear Door Bins and 2nd Row Underseat Storage
Power 1st Row Windows w/Driver And Passenger 1-Touch Up/Down Delayed Accessory Power
Power Door Locks w/Autolock Feature
Power Adjustable Pedals
Driver Information Center
Trip Computer
Outside Temp Gauge
Digital Appearance
Manual Adjustable Front Head Restraints and Manual Adjustable Rear Head Restraints 2 Seatback Storage Pockets
Seats w/Leatherette Back Material
Perimeter Alarm
3 12V DC Power Outlets and 6 Interior 120V AC Power Outlets BlueCruise 1.2 (90-day trial)
AdvanceTrac w/Roll Stability Control Electronic Stability Control (ESC) And Roll Stability Control (RSC) ABS And Driveline Traction Control
Side Impact Beams
Dual Stage Driver And Passenger Seat-Mounted Side Airbags BLIS with Trailer Tow Coverage Blind Spot
PCA with AEB and Intersection Assist
Cross-Traffic Alert
Ford Co-Pilot360 - Lane-Keeping Assist Lane Keeping Assist Ford Co-Pilot360 - Lane-Keeping Assist Lane Departure Warning Collision Mitigation-Front
Driver Monitoring-Alert
Evasion Assist
Aerial View Camera System
Front And Rear Parking Sensors
Tire Specific Low Tire Pressure Warning
Dual Stage Driver And Passenger Front Airbags
Safety Canopy System Curtain 1st And 2nd Row Airbags
Airbag Occupancy Sensor
Driver And Passenger Knee Airbag
Mykey System -inc: Top Speed Limiter, Audio Volume Limiter, Early Low Fuel Warning, Programmable Sound Chimes and Beltminder w/Audio Mute
Rear Child Safety Locks
Outboard Front Lap And Shoulder Safety Belts -inc: Rear Center 3 Point, Height Adjusters and Pretensioners Ford Co-Pilot360 - Reverse Camera Back-Up Camera
Front Camera w/Washer
Cargo Bed Camera
166
Left Side Camera
Right Side Camera
167
To: Honorable Mayor and Members of the City Council
From: Lorena Alvarez, Human Resources Administrator
Subject: 2025-2027 MEMORANDUM OF UNDERSTANDING WITH THE

SUPERVISORY & PROFESSIONAL ASSOCIATION
Date: September 3, 2025
Agenda Item: 10.D

CITY OF SANTA PAULA

MEMORANDUM
RECOMMENDATION:

It is recommended that the City Council:

BACKGROUND:

The current Memorandum of Understanding (MOU) with the Supervisory Professional Association (SPA) expired on June 30, 2025. In compliance with the Meyers-Milias Brown Act (MMBA), the City negotiations team commenced negotiations with the SPA towards a successor MOU and have been meeting and conferring in good faith regarding wages, benefits and other terms and conditions of employment. These negotiations were based upon direction provided by the City Council in closed session during the negotiations process.

The Supervisory & Professional membership ratified the tentative agreement on August 21, 2025. This action tonight, seeks City Council approval of the terms and conditions negotiated.

ANALYSIS:

The current Memorandum of Understanding (MOU) with Supervisory & Professional Association expired on June 30, 2025. Below are key items that have been negotiated:

Term of the Agreement shall be from July 1, 2025 through June 30, 2027.

Effective the first full pay period following July 1, 2025, Unit employees shall receive a three percent (3%) adjustment to base wages.

Effective the first full pay period following July 1, 2026, Unit employees shall receive a three percent (3%) adjustment to base wages.

A one-time, non-pensionable retention bonus, two percent (2%) of the employee’s base salary to all full-time employees who worked the entire previous fiscal year (July 1, 2024 to June 30, 2025).

Phased Cafeteria increase from $1450.00 to $1650.00 over the term of the agreement Ten (10%) percent increase to uniform, boot and safety glasses allowances. 168
$500 increase to Tuition Reimbursement, for a total of $3500 per fiscal year.

STRATEGIC PLAN:

This item/action supports the City Council's goal of employee retention under the "Operational Excellence" of the two-year Strategic Plan by striving to develop and maintain a competitive compensation package for employees.

FISCAL IMPACTS:

Costs associated with these changes have been incorporated into the Budget for Fiscal Years 2025/26 and 2026/27.

OPTIONS:

1. Approve Resolution No. 7584, approving the Memorandum of Understanding between the City of Santa Paula and the Supervisory & Professional Association for the period of July 1, 2025 through June 30, 2027 and adopting the FY 2025-2026 and FY 2026-2027 Salary Schedule.

2. Provide alternative direction to staff.

ATTACHMENTS:

Resolution No. 7584.doc
Exhibit A to Resolution No. 7584.doc
Appendix A - Mou Salary Schedules 9.3.25 25.26.pdf
Appendix A - Mou Salary Schedules 9.3.26 26.27.pdf
Redlined.pdf
169
RESOLUTION NO. 7584

A RESOLUTION APPROVING THE MEMORANDUM OF UNDERSTANDING
FOR THE CONTRACT YEAR 2025-2027 BETWEEN THE CITY OF SANTA

PAULA AND THE SUPERVISORY AND PROFESSIONAL ASSOCIATION AND ADOPTING THE FY 2025-2026 and FY 2026-2027 SALARY SCHEDULE.

The City Council for the City of Santa Paula does resolve as follows:

SECTION 1: The City Council finds as follows:

A. The City, acting by and through its City Council appointed negotiation team, and representatives of the Supervisory & Professional Association, a duly recognized employee organization representing the City of Santa Paula’s Supervisory & Professional employees, met and conferred in good faith and fully communicated and exchanged information concerning wages, hours and the terms and conditions of employment for contract years 2025-2027.

B. The appointed representatives of the parties agreed on certain matters as stated in the memorandum of understanding (“MOU”) attached as Exhibit “A”, and recommend that the City Council implement the MOU.

SECTION 2: The City Council approves the Memorandum of Understanding for Contract Year 2025-2027 between the City of Santa Paula and the Supervisory & Professional Association. The City Manager is authorized to execute the MOU on the City’s behalf and any ancillary documents necessary to implement the MOU.

SECTION 3: The City Council adopts the FY 25-26 AND FY 26-27 Salary Schedule.

SECTION 4: This Resolution will become effective as identified in Exhibit A, immediately upon adoption and will remain effective unless repealed or superseded.
170
SECTION 5: The City Clerk shall certify to the adoption of this resolution and shall cause a certified resolution to be filed in the Office of the City Clerk.

PASSED, AND ADOPTED, this 3
rd day of September, 2025.
____________________
Pedro Chavez, Mayor
City of Santa Paula
ATTEST:
_________________________
Julie Latshaw, City Clerk
Approved as to form:
_______________________________
Monica Castillo, City Attorney
Approved as to content:
_______________________________
Daniel Singer, City Manager
171
1 MEMORANDUM OF UNDERSTANDING

SUPERVISORY & PROFESSIONAL ASSOCIATION

PREAMBLE
This Memorandum of Understanding is entered into pursuant to the Meyers-Milias-Brown Act (Government Code Sections 3500-3511) by and between the City Council of the City of Santa Paula, hereinafter designated “City,” and the Management: Supervisory & Professional Association, hereinafter designated “Association” or “Unit” or “SPA”.

The City Manager, or his/her designee, is the representative for the City of Santa Paula in employeremployee relations as authorized by the City Council.

The parties have negotiated in good faith regarding wages, hours and other terms and conditions of employment for the employees in said Association; have exchanged freely information, opinions and proposals; and have endeavored to reach agreement on all matters relating to the employment conditions and employer-employee relations of such employees.

Both parties recognize their mutual obligation to cooperate with each other to assure maximum service of the highest quality and efficiency to the citizens of Santa Paula.

This Memorandum of Understanding is subject to all existing laws of the United States of America, State of California, and the ordinances, resolutions and regulations of the City of Santa Paula. This Memorandum of Understanding shall be presented to the City Council as the joint recommendations of the undersigned regarding matters within the scope of representation for all employees within the Association for the contract year 2025-2027, commencing July 1, 2025, and continuing through June 30, 2027.

UNDERSTANDING AND AGREEMENTS
The following understanding and agreements shall not become effective until ratified by the City Council:

1. EXCLUSIVE REPRESENTATION
This memorandum covers employees in the Management: Supervisory & Professional Association as represented by Association which has been certified as the recognized employee organization. The list of represented classes is set forth in Appendix A, herein. 172
2 Whenever a person is hired in any of the job classifications covered by this memorandum, City agrees to notify such person that the Association is the recognized employee organization for employees in that classification.

1.1 Non-Discrimination
The City and the Association stipulate that the provisions of this agreement will apply equally to all employees covered herein without favor or discrimination because of race, religion, color, creed, national origin, sex, sexual orientation, marital status, age, mental or physical disability, and/or any other category protected by federal or state law.

2. ASSOCIATION RIGHTS

2.1 Labor-Management Meetings
MOU Employee Representation
The formally recognized employee organization may select not more than three (3) employee members of such organization to attend scheduled meetings with the Municipal Employee Relations Officer or other management officials on subjects within the scope of representation during regular work hours without loss of compensation. The participation of additional employees is at the discretion of the employee organization (a maximum of two (2) additional members) provided that they would not be eligible for compensation because the meeting in question was scheduled for the employees’ non-work hours and provided also they would not be eligible for any compensation for their attendance. Where circumstances warrant, the Municipal Employee Relations Officer may approve the attendance at such meetings of additional employee representatives without loss of compensation. The employee organization must, whenever practicable, submit the names of all such employee representatives to the Municipal Employee Relations Officer at least two (2) working days in advance of such meetings. Provided further: 1) that no employee representative may leave his or her duty or work station or assignment without specific approval of his supervisor, Department Head or other authorized City management official, and 2) that any such meeting is subject to scheduling by City management in a manner consistent with operating needs and work schedules.

Consultation
During the term of this agreement, the City and Association agree that consultation meetings may contribute to improved employer-employee relations. Either party may request meetings. The party requesting the meeting shall submit a proposed agenda. With the concurrence of the receiving party, a date, time and location of the requested meeting may be set. It is not intended that any such labor-management meetings be for discussion of issues handled under other provisions herein or other documents setting forth prescribed meeting 173
3 procedures such as grievance or disciplinary procedures. Meeting attendees will be those that have been designated as Association representatives as defined above.

2.2 Association Information
Association materials provided by the Association will be provided to eligible employees as a part of the new orientation process. The Association will be responsible for supplying materials.

2.3 Association Release Time
Supervisory & Professional Association designated members (maximum of 3) shall be allowed to utilize a cumulative total of twenty (20) hours per fiscal year of release time without loss of compensation or other benefits for Association business including, but not limited to meeting and conferring with representatives of the City on matters within the scope of representation. Release time shall be granted subject to minimum staffing requirements of the Department and is subject to Department Head or designee approval.

When possible a seven (7) day advance notice shall be given to the Department Head or designee.

3. CITY RIGHTS
To ensure that the City is able to carry out its statutory functions and responsibilities, certain City rights will not be subject to the meet and confer process. These include, but are not limited to, the exclusive right to determine the mission of its constituent departments, commissions and boards; set standards of service; withhold merit step salary increases related to job performance subject to the City’s Personnel Rules and Regulations; determine the procedures and standard of selection for employment, promotion and transfer; direct employees, including scheduling and assigning work, work hours, and overtime as required in the manner most advantageous to the City. It is understood by the parties that every related duty connected with operations enumerated in job descriptions is not always specifically described; nevertheless, it is intended that all such duties shall be performed by the employee; establish employee performance standards and to require compliance therewith; direct its employees; take disciplinary action; relieve its employees from duty because of lack of work or for other legitimate reasons; maintain the efficiency of government operations; determine the methods, means and personnel by which government operations are to be conducted; determine whether goods or services shall be made or provided by the City, or shall be purchased or contracted for, it being understood that it is not the City’s intent to contract out any services currently being provided by employees in the representation unit; however, the City retains its management rights to investigate alternate options in the future; determine the content of job classifications; take all necessary actions 174
4 to protect the public’s health and safety and carry out its mission in emergencies; and exercise complete control and discretion over the technology of performing its work.

3.1 Contracting Out Clause
In the event the City enters into any agreement with another public employer or private entity which involves the transfer of functions now being performed by employees in the Association, or the law provides for the transfer of functions now being performed by employees in the Association to another public or private agency, the City will advise such public or private entity of the existence and terms of the Memorandum of Understanding and will immediately advise the Association of such agreement by law. In addition, the City will consult with the employer absorbing the City function to encourage utilization of affected employees by the new employer. When a Request for Proposal or other contract solicitation documents are approved and issued, the City Manager will arrange within five (5) business days to meet with representatives of the Association to advise them of the action.

When advance knowledge of the impact of pending changes in function, organization, or operations is available which will result in the abolishment of positions, or when there is any major assignment of functions from one department to another or to another agency, the City will make an intensive effort to either reassign or transfer affected employee to other positions for which they qualify, or train affected employees for new positions in order to retain their services.

3.2 No Strike or Lockout
The City and the Association agree that the City will not lockout employees and that the Association will not engage in labor practices detrimental to providing services to the citizens of Santa Paula or detrimental to the interest of the City, nor will the Association sanction, support, condone, approve, or engage in any strike, sick-in, slowdown, work stoppage, or speed-up. The City and Association further agree that all matters of controversy within the scope of this agreement will be settled by established grievance procedures or other remedies provided by law. The Association acknowledges that violation of above may be just cause for disciplinary action, including termination.

4. SALARY COMPENSATION
Effective the first full pay period following July 1, 2025 ratification of this Agreement by the Supervisory & Professional Association and adoption of the Agreement by the City Council, Unit employees shall:
a. Effective the first day of the first full pay period following July 1, 2025, Unit employees shall receive a three percent (3.0%) adjustment to base wages/salaries. b. Effective the first full pay period following July 1, 2026, Unit employees shall receive a three percent (3%) adjustment to base wages/salaries. 175
5 c. If the parties reach agreement by September 1, 2025, the market salary changes agreed to will be retroactive to the first day of the pay period following July 1, 2025. d. Salary Survey Implementation: In addition to the general wage increases above, the City will implement increases to the top of the wage schedule for the classifications represented by SPA as follows:
 Effective the first day of the pay period following July 1, 2025, or on the first day of the pay period following ratification of this Agreement by SPA and adoption of the Agreement by the City Council, whichever is later, the City will provide a market adjustment for each classification represented by this bargaining unit by twenty-five percent of the total percentage that the 2025 salary survey shows the classification is below market.
 Effective the first day of the first full pay period following July 1, 2026, the City will provide a market adjustment for each classification represented by this bargaining unit by twenty-five percent of the percentage that the 2025 salary survey shows the classification is below market.
e. A one-time, non-pensionable bonus will be distributed to all full-time employees who worked the entire previous fiscal year (July 2024 to June 30, 2025) and who are still active employees at the time the bonus is paid. The bonus shall be paid no later than the pay period that includes November 30, 2025. Such bonus will be up to, but not to exceed, two percent (2%) of the employee’s base salary as of the close of the previous fiscal year.

This provision is not designed as a permanent program. In light of the four-year timeline for implementation of the compensation study, this retention bonus helps to keep and to recognize those employees who have been working for the City over the past year and during the upcoming MOU period.

4.1 Merit Increase
Merit increases will become effective on the actual anniversary date of the employee.

4.2 Evaluations
Performance evaluations shall be completed at least one week prior to the employee’s anniversary date, but no later than sixty (60) days after this date. Employees who do not receive their evaluation within the sixty (60) day period would be deemed satisfactory and entitled to any merit increase due them and said increase would be retroactive to the employee’s anniversary date.
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6 4.3 Salary Schedule
Salary ranges effective during the period of this agreement shall be as set forth in Appendix A herein.

4.4 Base Wages
Base wages shall mean the hourly rate of pay earned by a unit employee within a salary range assigned by the City to the classification occupied by the employee. Base wages do not include educational incentive, overtime pay, standby pay, bilingual pay, and cafeteria plan monies, or other additional payments earned by a Unit employee pursuant to this MOU.

Base wages shall be calculated by dividing an employee’s biweekly salary range by eighty (80).

4.5 Regular Rate of Pay
A Unit employee’s regular rate of pay shall be calculated according to the provisions of the FLSA. A Unit employee shall be compensated for overtime work at one and one-half (1 ½) times the employee’s regular rate of pay to the nearest quarter hour.

4.6 Direct Deposit
All employees are required to use direct deposit in order to receive their paychecks.

5. HOURS OF WORK

5.1 Work Cycle
In accordance with the Fair Labor Standards Act, the City’s work cycle is a fixed and regularly recurring period of one hundred sixty-eight (168) consecutive hours, seven (7) consecutive twenty four (24) hour periods.

5.2 Regular Work Day
The regular working day of employees observing a 5/40 (forty (40) hour work week) work schedule is eight (8) hours of work within a period not to exceed nine (9), consecutive hours, interrupted by a lunch break of no less than one-half (½) hour, nor more than one (1) hour.

The regular working day of employees observing a 9/80 work schedule is nine (9) hours of work within a period not to exceed ten (10) consecutive hours, interrupted by a lunch break of no less than one-half (½) hour, nor more than one (1) hour; provided, the regular working day on alternate Fridays or other days, as determined by the Department Head, shall be eight 177
7 (8) hours of work not to exceed nine (9) consecutive hours, interrupted by a lunch break of not less than one-half (½) hour, nor more than one (1) hour.

The regular working day of employees observing a 4/10 work schedule is ten (10) hours of work within a period not to exceed eleven (11) hours, interrupted by a lunch break of no less than one-half (1/2) hour, nor more than one (1) hour.

A Department Head, with the approval of the City Manager and after conferring with the affected employees, may institute alternate work schedules. For the term of this Memorandum and except for bona fide emergencies, such schedules shall not be altered without first completing the meet and confer process with the Association. However, should such a schedule be implemented, overtime will be paid for time worked in excess of the alternate work schedule hours and will not be based on an eight (8) hour work day. Affected unit personnel in the City will be placed on a flexible time schedule for work hours where this schedule does not affect customer service and is appropriate.

An employee and a supervisor may agree to incidental flex time in which an employee works variable work hours with corresponding flex hours off. All requests and approvals shall be in writing. Non-exempt employees must take all flex hours off within the forty (40) hour work week in which the variable hours are worked. Exempt employees must take all flex hours off within the eighty (80) hour work period in which the variable hours are worked.

Employees who participate in an incidental flex time arrangement shall waive daily overtime for the time designated as flex time worked. Flex time may not be used to supplement or replace holiday leave pay.

5.3 Rest Periods
One (1) fifteen (15) minute rest break with pay shall be provided to Association members for each four (4) hours of service, as scheduled by appropriate supervisor. Rest periods and lunch periods may not be aggregated and used to extend the lunch period or shorten the work day.

5.4 Regular Work Period
For employees on the 9/80 schedule, a regular work period shall be forty (40) hours to be worked within a seven (7) day period beginning at 12:01 p.m. Friday and ending at 12 noon the following Friday. However, this seven (7) day work period may be changed by the City Manager to any other consecutive seven (7) day period, beginning and ending at any day and any time to accommodate alternative work schedules.

5.5 Standard Hours and Days of Work
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8 The standard work week shall consist of five (5) days, Monday through Friday inclusive; the regular work day shall begin at 8:00 a.m. and end at 5:00 p.m. Unless otherwise approved by the Department Head, the regular work day for employees observing a 9/80 schedule shall begin no earlier than 6:30 am and end no later than 6:30 pm on those days when the regular working day is nine (9) hours of work. The standard work week for employees observing a 4/10 schedule shall be as determined by the Department Head. This standard shall not apply to employees of departments which require different schedules of work to meet operational and service objectives of City departments. Nonstandard hours and days of work for employees shall be as established in writing by the City Manager.

The City may reopen negotiations at any time during the term of the MOU to discuss 4/10 work schedule.

6. OVERTIME

6.1 Overtime Definition
Non-exempt employees are eligible for overtime compensation. Overtime is defined as all hours worked in excess of an employee’s regularly scheduled forty-hour workweek. For purposes of determining OT, “hours worked” means hours the employee actually worked as defined by the FLSA and expressly excludes paid time off, compensatory time off, vacation leave, jury duty, bereavement leave, sick leave and leave without pay. Holiday hours will be considered “hours worked” for purposes of eligibility for calculating overtime.

Overtime will be paid in compliance with the FLSA at a rate of one and one-half (1 ½) times the employee’s regular rate of pay or a unit employee may choose in lieu of cash payment to be compensated for OT by the accumulation of compensatory time, at the rate of one and one-half (1 ½) hour’s compensatory time for each overtime hour actually worked. “Hours worked” means hours the employee actually worked as defined by the FLSA and expressly excludes paid time for compensatory time off, vacation leave, jury duty, bereavement leave, sick leave and leave without pay for the purpose of calculating eligibility for compensatory time. A maximum of forty hours of compensatory time may be accrued in a calendar year.

6.2 Limitation of Overtime
It is the policy of the City to keep all overtime usage to a minimum. This policy extends to all varieties of overtime usage including holdover, callback and standby. Prior written authorization of the Department Head must be secured and communicated to the employee.

In an emergency, if it is impossible or impractical to secure advance authorization from the Department Head, the supervisor may authorize paid overtime subject to ratification by the Department Head.
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9 Overtime shall be compensated to the nearest quarter hour (fifteen-15) minutes. This shall apply to accumulation of all overtime during a work week.

6.4 Callback
Employees who have completed a full shift and are called back for emergency overtime work, shall be paid at the rate of one and one half (1 ½) times the regular rate for all subsequent hours worked or a minimum of two (2) hours pay, whichever is greater. The “minimum of two (2) hours pay” includes all call backs occurring within the two (2) hour minimum period; therefore, the “minimum of two (2) hours pay” is not compensated on a “per occurrence” basis. The City has the exclusive right to determine the need for call back and the time of call back.

7. SHIFT DIFFERENTIALS

7.1 Shift Differential
Maintenance Personnel who are continuously and regularly assigned to a schedule of work which requires not less than fifty percent (50%) of their shift between the hours of 6:00 p.m. and 8:00 a.m. will be paid a shift differential at a rate of five percent (5%) above his or her current base step for the period assigned to the qualifying shift. The shift differential will only be payable for shifts actually worked. Overtime and workers’ compensation calculations will be determined in accordance with the provisions of the FLSA.

7.1.1 Flex Time
Employees on flex time or who work between the hours of 5:00 p.m. and 8:00 a.m. for their own convenience and who are not assigned to do so by their supervisor are not eligible for shift differential.

Employees who work a 9/80 schedule and are on flex time or work between the hours of 6:00 p.m. and 7:00 a.m. for their own convenience and who are not assigned to do so by their supervisor are not eligible for shift differential.

7.2 Work In Higher Class
An employee who is assigned to work in a higher position, 1) shall receive Acting Pay beginning at the start of the first full shift following eighty (80) consecutive working hours of an Acting assignment, and 2) shall be paid for all time served in a subsequent Acting position if the employee has received Acting Pay for the same temporary classification within the preceding twelve (12) months, and there are at least seven (7) consecutive working days in the future Acting assignments.
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10 The employee shall receive the salary rate of the higher class in which he or she is performing the required duties. In such cases, the employee shall be paid at an appropriate step of the salary schedule of the higher classification, which will assure an increase of not less than five percent (5%) greater than the salary of his or her current salary step, but in no case shall such salary exceed the top salary step of the higher classification. The requirement for the performance of duties of the higher classification shall be placed in writing by the Personnel Officer following recommendation by the affected Department Head. No employee shall be required to perform any of the duties of a higher classification unless that employee is deemed to possess the minimum qualification of the higher classification by the Personnel Officer as recommended by the Department Head.

8. OTHER COMPENSATION AND BENEFITS

8.1 Tuition Reimbursement
Tuition reimbursement may be made up to three thousand, five hundred dollars($3,500) per fiscal year in accordance with established City policy. It is the City’s desire to encourage employees to further their education in order to excel in their profession. For this reason, the City Manager may authorize employees to take courses during the employee’s normal work day for a limited duration, if alternate classes are not available (e.g. night classes not offered). All requests must first be made through the Department Head and forwarded to the City Manager for final approval. All approvals will be based on staffing levels of the department and effect of city operations.

8.2 Uniform and Equipment Allowance
Effective the first full pay period following adoption of the Agreement by the City Council, Classifications that are required to have and maintain a uniform and shall receive an allowance in the amount of $24.32 bi-weekly ($632.50 annually). Uniform allowance is to be used exclusively for the purchase of trousers and maintenance of uniforms (laundry, repairs, etc). Unit employees must abide by department uniform standards when purchasing trousers. The City will continue to supply shirts to employees on an as needed basis, not to exceed five (5) shirts in a fiscal year. Repair and/or replacement of uniforms and equipment damaged as a result of negligence or wear. The Department Head or designee will make a complete investigation of each incident and will submit findings and recommendations, including recommended amount of repayment to the City Manager. Employees are permitted to use City uniforms and equipment only while on the official duty of the City.

Non-prescription safety glasses, gloves, vests, hard hats, and ear protection will be distributed on an as needed basis.
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11 8.2.1 City Contribution–Safety Glasses
All represented employees who wear prescription glasses and are required to wear safety glasses will be issued a purchase requisition not to exceed the amount of two hundred seventy-five dollars($275.00) to a vendor selected by the City when new or replacement prescription safety glasses are required. One (1) pair of safety glasses will be provided as required every year. Represented employees may request an additional early replacement for damaged, destroyed or lost prescription safety glasses, provided they submit a written request to the Department Head or designee for approval. The following positions currently receive safety boot allotment: Fleet Supervisor, Parks and Facilities Supervisor, Streets Supervisor, and Emergency Services Coordinator.

8.2.2 City Contribution–Safety Boots
All represented employees required to wear safety boots as determined by the Department Head will be issued a purchase requisition in the amount of three hundred thirty dollars ($330.00) to a vendor selected by the City when replacement safety shoes are required. Shoe specifications will be determined by the City. One (1) pair of safety boots will be provided as required between July 1 and June 30th.

All represented employees required to wear safety boots may request one (1) additional pair of safety boots, provided they submit a written request to the Department Head or designee for approval. The following positions currently receive safety boot allotment: Fleet Supervisor, Parks and Facilities Supervisor, Streets Supervisor, and Emergency Services Coordinator.

8.3 Bilingual Pay
To recognize those employees who are able to communicate effectively with members of our community who speak primarily Spanish. The program is one of many ways our City Council encourages employees to provide the best customer service possible to our community. All eligible employees will receive ($780) per year, thirty dollars ($30) per pay period.

8.4 Emergency Disasters
Employees will be required to mark “overtime” versus “comp time” on their time sheets when working during an emergency disaster. This change allows the City to be reimbursed through FEMA for employees work time.

8.5 Certificates and Licenses:
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12 The City shall pay for the initial examination and renewal of the following certificates, licenses or endorsements on a reimbursement basis upon receipt of original certificates and licenses, or endorsement:

A. Arborist

9. HOLIDAYS

9.1 Holiday Listing
The City will provide employees with a Holiday Leave Bank that matches their approved scheduled work week.

On January 1st of each year, unit personnel will also receive a Floating Holiday Leave Bank of eighteen (18) hours.

On January 1st of each year, unit personnel will receive a Holiday Leave Bank to be used exclusively for City observed holidays as follows:
• 36 hours for employees on a 9/80 schedule
• 40 hours for employees on a 4/10 schedule
On July 1st of each year unit personnel will receive a Holiday Leave Bank to be used exclusively for City-observed holidays as follows:
• 72 hours for employees on a 9/80 schedule
• 80 hours for employees on a 4/10 schedule
For those unit personnel on flexible work schedules and who are already scheduled a “flex day” on the holiday, and for those employees who are not on flexible work schedules and work an eight (8) hour day, the extra hours in the Holiday Leave Bank would become floating holiday hours to be scheduled for use throughout the year with the approval of their supervisor. The banked holiday hours may be used for any purpose that vacation, sick and compensatory leave may be used for, as long as prior approval is obtained from the supervisor.

Any extra floating holiday hours not used by the end of the calendar year would be carried over for ninety (90) days. If the employee does not use the hours by that date, they lose the carryover hours. The Holiday or Floating Holiday Leave Bank hours do not have a cash value.
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13 If a holiday is worked, non-exempt unit personnel receive pay at the overtime rate for all hours worked, in addition to straight time holiday pay. Employees would not have the option of working when the City was closed for a holiday if they did not have any leave time available. The following days are considered holidays:

New Year’s Day - January 1
Martin Luther King Day - Third Monday in January
Presidents’ Day - Third Monday in February
Memorial Day - Last Monday in May
Independence Day - July 4
Labor Day - First Monday in September
Veteran’s Day- November 11th
Thanksgiving Day
Friday after Thanksgiving
Christmas Eve – December 24
Christmas Day - December 25
New Year’s Eve – December 31
Two (2) floating holidays
New Employees hired between the holiday allocation periods will receive the holiday bank in accordance with allocation for that period, less any holiday (at nine (9) hours per holiday) that have already been observed. Floating Holiday Leave hours will be pro-rated accordingly to the employees hire date.

10. VACATION

10.1 Vacation Entitlement
Vacation Leave accrual is prorated hourly as earned. An employee may accumulate up to a maximum of two-hundred eighty (280) hours accrued Vacation Leave. Any employee who has accrued the maximum amount of vacation will not accrue any more vacation until their balance is below two-hundred eighty (280) hours. Annual accrual rates for employees with continuous years of service are as follows:

Less than five years: 96 hours
Five years, but less than ten years: 120 hours
Ten years, but less than fifteen years: 144 hours
Fifteen, but less than twenty-one years: 160 hours
Twenty-one years, but less than twenty-five years: 180 hours Twenty-five or more years: 200 hours
All use of Vacation Leave shall be at such time as approved by the employee’s Supervisor or Department Head. Use of Vacation Leave shall be scheduled at such times as the Department Head finds most suitable after considering the wishes of the employee and the 184
14 requirements of the Department. For the efficiency and effectiveness of City services, Supervisors or Department Heads may assign the use of Vacation Leave and designate when it will be taken. All requests for use of Vacation Leave must be approved by the Supervisor or Department Head in writing prior to the commencement of the requested use on a form provided by the Personnel Office. Completed forms are to be forwarded to the Personnel Office only after being utilized by the Department Head or Supervisor to verify timesheets.

Vacation Leave will not accrue while an employee is on Leave of Absence without Pay.

Accumulated and unused Vacation Leave may be used to supplement Sick Leave if the employee has exhausted Sick Leave accruals. Paid holidays occurring during vacation are not charged to Vacation Leave. If an employee on vacation becomes sick, Sick Leave may be substituted subject to the approval of Department Head.

If an employee transfers from one department within the City to another, the Vacation Leave credits shall also be transferred.

10.2 General Provisions

10.2.1 Vacation Credit
An employee shall begin accruing vacation upon the first (1st) day of employment.

Vacation leave time shall be accrued as it is earned on a biweekly basis.

Employees on leave without pay status shall not earn vacation. Vacation time shall not be taken until earned and shall be subject to all other provisions of this agreement.

10.2.2 Vacation Usage
The times during which an employee may take vacation shall be as approved by the Supervisor, provided that if the requirements of the City service are such that part or all of an employee’s vacation must be deferred beyond a calendar year, the employee may take vacation during the following calendar year. A Department Head may also approve vacation if the employee’s Supervisor is unavailable or if the employee’s immediate supervisor is a Department Head. In the event that an employee requests, but is repeatedly denied vacation, and if such denial would cause the employee to exceed the two hundred forty (280) hour limit, the City Manager may temporarily increase the vacation limit until a mutually agreed upon vacation can be scheduled.

10.2.3 Vacation Schedule
In the scheduling of employee vacations, Supervisors will give first consideration to the employee’s choice. In the event of a conflict or a dispute among employees, reasonable recognition of seniority and annual rotation will be used to resolve such conflict or dispute. Authorization of use of any vacation time shall continue to be subject to organizational needs.
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15 10.2.4 Effect of Termination on Vacation
Vacation is credited to the employee upon appointment and each pay period. Upon termination of an employee’s service with the City, he/she shall be paid a lump sum for all accrued, but unused, vacation hours.

10.2.5 Status Report of Accrued Vacation Leave
The City will provide regularly to each employee on his/her paycheck stub an official record of his/her accrued vacation leave. Verification of an employee’s official accrued vacation leave record will be provided by the City based on a reasonable request for such verification.

10.2.6 Administrative/Compensatory Time/Vacation Leave Buyback Unit employees may buyback vacation, compensatory time and/or administrative leave with continuous years of service as follows:

Less than five years: up to 40 hours
Five years, but less than 10 years: up to 60 hours
More than 10 years: up to 80 hours
In order to be eligible to buyback vacation, compensatory time, and/or administrative leave, employees must meet the following criteria:

1. Employee must have taken a minimum of forty (40) hours of vacation leave during the period November 1st - October 31st prior to submitting the request.

2. Employee must maintain a minimum balance of 120 hours of vacation leave after submitting the request.

3. Employee must submit request form to Human Resources Manager by October 31st, with payment to be made the first pay period of December. Forms will be available in the City’s “O” drive and/or through the Human Resources Office.

11. SICK LEAVE

11.1 General

11.1.2 Usage
Employees may use their accumulated sick leave immediately after it has been earned.
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16 Sick leave with pay up to the total number of accumulated sick days shall be granted by the Department Head in case of bona fide illness or injury of employee.

Immediately upon return to work, the employee shall complete and submit the City’s Absence and Leave Affidavit to his/her immediate supervisor. The City may determine, by reasonable means, the validity of any sick leave usage either as a condition of continuing an employee on sick leave status or as a requirement of returning to work. Additionally, if the City suspects an employee is abusing or has abused sick leave, the City may require the employee to be examined by the City’s physician at no cost to the employee.

Employees may use their accumulated sick leave for absence due to the following specified reasons:

1. Illness, injury, or health appointment of the employee.

2. Exposure of the employee to a contagious disease.

3. Illness, injury, or health appointment of the employee’s spouse, children or of persons residing within the employee’s household which require the presence of the employee.

4. To maintain a full paycheck while the employee is receiving worker’s compensation benefits.

5. Other reasons as approved by the Personnel Officer or designee.

11.1.3 Over 3-Day Absence
For absence of more than three (3) days, an employee may be required to present a medical doctor’s certificate verifying the personal illness or injury and/or a medical authorization to return to work.

11.1.4 No Maximum on Sick Leave Accrual
Sick leave hours no longer have cash value pursuant to the City’s Personnel Rules and Regulations. Accumulated sick leave may be credited to an employee’s length of service upon retirement from the City of Santa Paula and will become part of the calculation upon which PERS retirement benefits are established, in accordance with PERS regulations. Effective January 1, 2008, unit employees will no longer be subject to any maximum on sick leave accrual.

11.2 Leave Transfer
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17 Unit employees will have the ability to transfer earned leave bank (vacation, admin leave and/or comp) to other employees in Units participating in this program, subject to the following conditions:

1. No one can, by use of this transfer, reduce his or her accrued vacation leave to less than forty (40) hours.

2. All such transfers shall be approved by the Personnel Officer or his/her designee.

3. All transfers shall be anonymous to the transferee.

The Personnel Officer shall determine the amount of leave, if any, which an employee may receive under this section. Employees wishing to donate leave must do so in writing to the Personnel Officer. Donated leave shall be utilized in the order of receipt by the Personnel Officer, and will be converted to sick leave for the employee’s use for the defined purpose, only. The amount of leave time transferred under this section which remains unused shall be returned to the employee or employees who transferred the leave when the Personnel Officer or designee finds that the leave is no longer needed or will not be needed at a future time in connection with the illness or injury for which the leave was transferred.

11.3 Bereavement Leave
Leave with pay up to five (5) working days per incident of death, but not to exceed 80 hours in a fiscal year, shall be granted by the Department Head in case of the death or serious illness of an immediate family member as specified in the City’s Personnel Rules and Regulations.

Bereavement leave or special sick leave, in case of death or serious illness of other persons, may be granted only upon approval of the City Manager.

11.4 Maternity and Paternity Leave
Maternity and Paternity Leave will be granted to eligible employees in accordance with the current Family and Medical Leave Act (FMLA). Eligible employees shall charge time-off against any accumulated leave, including sick leave.

11.5 Exceptions
Sick leave pay shall not be granted for any injury attributable to an outside occupation (for which Worker’s Compensation benefits are available and engagement herein has not been authorized).

11.6 Exhaustion of Sick Leave
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18 When an employee is on sick leave status and such sick leave time due the employee has been exhausted, subsequent leave of absence shall first be charged to compensatory time accruals and then to vacation accruals.

11.7 Doctor/Dentist Visits
Sick leave may be used for doctor or dentist visits or to obtain medical or dental care, subject to advance approval by the Department Head.

12. ADMINISTRATIVE LEAVE
Exempt Unit employees (not eligible for overtime) shall receive an Administrative Leave bank bi-annually for a total of sixty (62) hours per calendar year, and may carry a maximum of 31 hours into the following calendar year. Eligible Unit employees will receive an admin leave bank of 31 hours each year on January 1st and July 1st. Administrative leave has no cash value and is not paid out to terminating employees.

13. INDUSTRIAL ACCIDENT LEAVE
When an employee sustains an accident which results in an injury or illness arising out of and in the cause of employment which is compensable under the State Workers’ Compensation Act and which injury or illness necessitates the employee’s absence from work, the first three (3) calendar days of such absence shall be deemed to be Industrial Leave and the employee shall receive his/her regular salary for any regularly scheduled work days occurring within the three (3) day period following the date of such injury or illness, providing the injury or illness was not due to the employee’s gross negligence and that such absence from work is substantiated by a statement of a licensed physician certifying that the nature of the illness or injury is sufficiently sever to require the employee to be absent from his/her responsibilities for a rehabilitative period. Wages for the day of the injury will be paid for the regularly scheduled hours worked and is not a day of absence for leave purposes.

If the employee is not able to return to work after three (3) calendar days of Industrial Leave following the day of the injury or illness, the employee shall then be eligible for leave under the Family Medical Leave Act (FMLA), if qualified. The employee is permitted the option of taking leave without pay from the City while receiving those benefits allowed by the provisions of the State Workers’ Compensation Act, or the employee may integrate his/her accumulated Sick Leave or Vacation Leave to his/her credit, with temporary disability benefits paid under the State Workers Compensation Act. In no instance shall an employee receive dual compensation from the City and the Workers’ Compensation Insurance Fund.

The employee has the right to notify the City, in writing prior to an injury, of his/her choice of physician should the employee be injured. The pre-designated medical provider must meet the requirements of CCC §9783 and agree to treat the employee for work related injuries. If the employee does not make this prior notification, the City has the right to 189
19 require that the treatment be provided by a City designated medical examiner during the first thirty (30) days after the injury in accordance with Sections 4600 and 4601 of the Labor Code. If treatment is required on an emergency basis, and obtained from a non-City provider, the employee’s follow-up medical care will transfer to a provider designated by the City. The employee agrees to keep all medical appointments and follow prescribed treatment plan restrictions for both work and personal activities. This does not preclude the employee from seeking emergency treatment from a physician of the employee’s choice, or from being evaluated by a doctor of the employee’s choice even while under treatment from the City’s medical examiner. In such circumstances, other than in emergency situations, use of a personal physician would be at employee’s expense.

If the employee is still in need of medical care thirty (30) days after the work related and reported injury, the employee has the right to be treated by a doctor of his/her choice.

13.1 Modified Duty
City and Association agree to the Modified Duty policy as stated in the Personnel Rules and Regulations, Section 3.4F. After a review of the doctor’s release to return to work, the employee’s capabilities and the needs of the City may result in assignment to another Department.

14. SPECIAL LEAVE

14.1 Miscellaneous Leave with Pay
An employee shall be granted leave of absence with full pay for:

1. Jury service;

2. Subpoena of him/her as a witness in a City matter; or

3. Attendance in court resulting from his/her official duties as assigned by the City Manager.

Paid leaves of absence will not apply if an absence for any of the above reasons falls on a day which is not a regularly scheduled work day, including flex days off.

Any extra compensation received by the employee for the above (travel time exempt) shall be remitted by the employee to the City.

14.2 Leave of Absence without Pay
The City Manager or designee may grant a full time regular employee a leave of absence without pay not to exceed one (1) year for non-medical purposes. Such leaves may be granted after vacation, administrative leave, holiday leave/bank, and compensatory leave accruals have been exhausted. Sick leave accruals may not be used for non-medical leaves. 190
20 Under no circumstances, unless approved by the Personnel Officer, may an employee use a leave of absence without pay for the purposes of working for another employer or to pursue self-employment.

14.3 Family Care and Medical Leave
Family leave shall be as identified in the City’s Personnel Rules and Regulations entitled “Medical Leave, Section 7.7”.

15. BENEFITS AND INSURANCE

15.1 City Contribution
The City provides a monthly contribution to each eligible member of the unit to be used towards the Cafeteria Benefit Plan. These funds are to be used for eligible insurance plans included within the Cafeteria Plan or an individual account administered by the City.

Cafeteria Plan options include health, dental, group term life, and supplemental disability and accident insurance.

Effective the first full pay period of December 2025, the City shall provide $1550 per month ($775.00) for each Unit employee towards the City’s health insurance reimbursement plan (Cafeteria Plan).

Effective the first full pay period of December 2026, the City shall provide $1650 per month ($825.00) for each Unit employee towards the City’s health insurance reimbursement plan (Cafeteria Plan).

Employees electing to opt out of medical coverage offered by the City because they have provided proof of medical coverage will receive a maximum opt out allowance of $1000.00 per month. Employees who use cafeteria benefit plan funds to purchase City health insurance and whose health insurance premium is less than $1,000, shall be eligible to cash out the difference between $1,000 and the cost of the premium.

Employees hired after July 1, 2021 electing to opt out of medical coverage will receive a maximum opt out allowance of $500.00 per month. Employees hired after July 1, 2021 who use cafeteria benefit plan funds to purchase City health insurance and whose health insurance premium is less than $500, shall be eligible to cash out the difference between $500 and the cost of the premium.

All employees must enroll in an available City health program unless they submit to the City both proof of health coverage and a signed health insurance waiver. Employees who fail to complete both requirements will not be allowed to utilize their Cafeteria Benefit Plan contributions for any other eligible plans. During the Open Enrollment period, the City reserves the right to require an employee to provide annual recertification of outside health coverage in order to continue to receive the cafeteria benefit. 191
21 15.2 City Matching Contribution to Deferred Compensation Plan City agrees that effective in the first full pay period by January 2024, or earlier if the City can implement this provision earlier, the City shall provide a matching contribution to an employee’s deferred compensation plan of up to one percent (1%) of the employee’s base salary. For example, if an employee earns $50,000 base salary per year and contributes $25 into their deferred compensation plan each pay period for a total of $650 annual contribution, the City will contribute $500 annually to the employee’s deferred compensation plan. $500 is one percent of $50,000. If the employee contributes $10 per pay period for a total of $260 annually, the City shall contribute $260 to the employee’s deferred compensation account.

15.3 Eligibility
When an employee commences work with the City, his/her benefit distribution selection shall become effective the first (1st) of the month following date of employment. Deductions for benefits shall be made one (1) month in advance for which coverage is provided.

15.4 Selection
Employees will choose from available health insurance programs and/or health and dental plans at such times as carriers allow for open enrollment periods. Dependent coverage may be added or deleted between open enrollment periods subject to conditions imposed by the selected carriers.

15.5 Enrollment
The times at which enrollment in or withdrawal from the non-mandatory disability income insurance plan is authorized shall be established by City policy subject to requirements of the insurance carriers.

15.6 IRS Section 125 Plan
The City provides the IRS Section 125 Flexible Benefits Plan on a citywide basis to all fulltime regular employees. The City agrees to provide payroll deductions for participating employees, and make appropriate disbursements to the plan administrators. Selection of the plan administrator is the responsibility of the City.

The City reserves the right to discontinue the following two (2) options within the Section 125 Plan at the conclusion of the Plan year on October 31st, if there is insufficient City-wide employee participation to break even on administrative costs: 1) the optional dependent care assistance program and 2) the health care reimbursement plan. In the current FSA Plan year, the City will pay the annual fee and the monthly employee administrative fee for these two 192
22 (2) options. Should fewer than ten (10) employee’s Citywide sign-up for these two (2) options for the new Plan year beginning November 1
st. The City reserves the right to
discontinue its participation in the optional dependent care assistance program and health care reimbursement plan portion of the Section 125 Plan.

15.7 State Disability Insurance (SDI)
The City shall participate in the employee-paid State Disability Program (SDI) for represented Unit employees pursuant to applicable State Regulations and the following provisions, within 90 days of the adoption of this Agreement.

A. For purposes of this section only, the term “employee” shall include regular employees assigned to Supervisory & Professional Association classifications.

B. If the bargaining unit chooses to withdraw from SDI after required two (2) years, membership must present a majority petition indication such desire.

C. All Unit employees will be automatically enrolled in SDI and premiums will be deducted from paycheck.

D. The City will be responsible for making payments to SDI on behalf of Unit employees and for all any reporting requirements.

E. SDI is not a City-provided or administered benefit. Unit employees will be responsible for filing claims and requesting updates through SDI of their claim status. If an employee has an SDI question, they will be required to contact SDI directly at (800) 480-3287 or go to their website at www.edd.ca.gov.

F. Per State Regulation benefits for employees not previously covered by SDI shall become effective seven (7) months after enrollment.

15.8 Long Term Disability
The City provides a Long-Term Disability Insurance Program to all Association employees at City expense.

15.9 Life Insurance
The City provides group term life insurance coverage of $100,000 for each employee, and $5000 for eligible dependents of each such employee at City expense.

16. RETIREMENT

16.1 PERS Plan
193
23 The City shall provide for employee retirement benefits through participation in the Public Employee’s Retirement System (PERS) as follows:

A. For “Miscellaneous” employees hired prior to January 1, 2013, and for miscellaneous employees hired on or after January 1, 2013 who are considered “Classic Members” of CalPERS within the meaning of the Employees’ Pension Reform Act of 2013 (PEPRA).

Miscellaneous members hired prior to March 20, 2006 will be provided with the 2.5% @ 55, Tier One (1) service retirement formula;
Miscellaneous members hired after March 20, 2006 will be provided with the 2% @ 55, Tier Two (2) service retirement formula;
The retirement allowance will be computed on the highest one (1) year of compensation.

B. For “Miscellaneous” employees hired on or after January 1, 2013 who are considered “New Members” within the meaning of PEPRA.

Miscellaneous members will be provided with the 2 % @ 62 service retirement formula; The retirement allowance will be computed on the average of the employee’s final three (3) years of compensation.

All New Members (as defined by PEPRA) hired by the City on or after January 1, 2013 will pay the full employee contribution, which will be one-half the normal cost rate as determined by CalPERS.

All Classic Members (as defined by PEPRA) will pay the full member contribution.

17. WORKING CONDITIONS

17.1 Safe Working Conditions/General Safety Committee
The City shall provide safe working conditions for all Unit members as required by law. The City has established an Injury and Illness Prevention Program (IIPP). One of the objectives of this policy is to meet on a quarterly basis with General Safety Committee. The Association is authorized to have one-member representative (and one alternate) to serve on the General Safety Committee. The Association will be responsible for providing the names of the member and one alternate to the City.

17.2 Work Site Safety Practices
Unit members shall cooperate with management in maintaining good work site safety practices in all facilities.

17.3 Reporting Unsafe Conditions
194
24 Unit members shall be responsible for reporting to their immediate supervisor any condition believed to be unsafe or unhealthy.

17.4 Investigations
The City will investigate such reports and take appropriate action to correct conditions found to be unsafe or unhealthy.

17.5 Safety Equipment
The City will provide all necessary safety equipment asrequired by Section 6401 of the State Labor Codes, subject to any applicable legislation or judicial interpretation of that statute during the term of this Agreement.

17.6 Orientation Period
The orientation period of newly hired employees within the bargaining unit shall be six (6) months of paid service. At the discretion of the City Manager, the probationary period for a newly hired employee may be extended for up to an additional six (6) months from date of hire, if circumstances warrant, by giving notice to the employee fifteen (15) calendar days before the scheduled completion date of the normal probationary period. The probationary period for promoted employees shall be six (6) months of paid service. Rejection of probation shall be as set forth in the personnel rules and regulations as adopted by the City.

17.7 Layoff Procedure
Until such time as the parties have met and conferred regarding an alternative, the City will continue to use its existing rules as a layoff procedure whenever a layoff affects members of the unit.

17.8 Cooling-Off Period
If an employee resigns from employment with the City, the City Manager or his or her designee may choose to make the resignation effective immediately regardless of any advance notice which may be provided by the employee. However, such an employee will be allowed a “cooling off” period of three (3) working days within which to rescind their resignation. An employee who wishes to rescind his or her resignation must do so in writing and the writing must be delivered to the City Manager by the close of business on the third (3rd) business day of the “cooling off” period. An employee who timely rescinds his or her resignation during the “cooling off” period shall not be considered to have been separated and shall be treated as if there was no break in service. Any time during which such an employee is absent from work as a result of resigning shall be unpaid.

17.9 Employer-Employee Relations Committee
195
25 The City and the Association agree to establish a City-wide Employer-Employee Relations Committee, represented by labor and management, to meet on request or on a quarterly basis to discuss departmental and City issues, problems, and general administrative matters.

18. DRUG AND ALCOHOL TESTING
The City must comply with Federal requirements on random drug and alcohol testing. City will continue to enforce the adopted City policy.

19. CONCERTED ACTIVITIES

19.1 Definition Strike/Work Stoppage
As used in this section, “strike or work stoppage” means the concerted failure to report for duty, the willful absence from one’s position, the stoppage of work, or the abstinence in whole or in part from the full, faithful performance of the duties of employment for the purpose of including, influencing or coercing a change in the conditions of compensation, or the rights, privileges or obligations of employment.

19.2 No Strike Clause
It is agreed and understood that there will be no strike, work stoppage, slow down, or refusal to fully and faithfully perform job functions and responsibilities, or any interference with the operations of the City, or any concerted effort designed to improve its bargaining positions which interferes with, impedes or impairs City operation by the Association or by its officers, agents or members. The Association agrees that neither the Association nor its officers, agents or members will, in any manner whatsoever honor, assist or participate in any picketing activities, sanctions or any other form of interference with City operation by any other non-Unit employees or members of other employee associations or groups.

19.3 Lockout
The City agrees not to engage in any lockout.

19.4 Court Enforcement
Furthermore, the Association and City agree that the provisions in this Article are enforceable in a court of law, once the grievance procedures have been exhausted.

20. GRIEVANCE
All disputes arising under this Agreement shall be resolved in accordance with the City’s adopted Grievance Procedures, as set forth in the Personnel Rules and Regulations.

21. DISCIPLINARY ACTION
196
26 All disputes arising under this Agreement shall be resolved in accordance with the City’s adopted Disciplinary Procedures, as set forth in the Personnel Rules and Regulations.

22. COMPLETION OF MEET AND CONFER
The parties acknowledge that, for the life of this Agreement, each voluntarily and unqualifiedly waives the right and each agrees that the other shall not be obligated to meet and confer with respect to any subject or matter covered by this Agreement.

It is recognized that during the term of this agreement, it may be necessary for the City to make changes in matters defined as within the scope of representation (pursuant to Government Code Section 3504), such as hours, working conditions, or rules governing employees. When the City finds it necessary to make such changes, it shall notify the Association in writing indicating the proposed change before it is implemented. If the Association requests, the parties shall expeditiously undertake negotiations regarding the effect the change would have on employees. If the Association does not request negotiations, the change may be implemented. If the Association does request negotiations, any agreement resulting from such negotiations shall be reduced to writing.

Nothing herein shall limit City’s authority to make changes necessitated by an emergency and such changes will not extend beyond the duration of the emergency. In addition, City will notify the Association of such changes as soon as practicable.

23. SEVERABILITY
If any provisions of this MOU are held to be contrary to law by a court of competent jurisdiction, such provisions will not be valid and subsisting except to the extent permitted by law, but all other provisions will continue in full force and effect; however, no provisions in this MOU shall be construed to result in an illegal discriminatory act based on race, creed, sex or national origin or other protected basis.

24. TERM
This Agreement shall be in effect from July 1, 2025 through June 30, 2027. It shall continue in effect thereafter from year to year unless either party gives one hundred twenty (120) days’ notice (April 1st) prior to the yearly anniversary date, to terminate or modify this Agreement. The City and the Management: Supervisory & Professional Association both agree to initiate labor negotiations three months prior to the expiration date of the contract.

25. FINALITY OF RECOMMENDATIONS
Upon ratification by the City Council and the Association membership, the recommendations set forth above are final. No changes or modifications shall be offered, urged or otherwise 197
27 presented by said Association or the City Manager to the City Council for the period of the MOU, except as mutually agreed upon by the Association and the City Manager. [Signatures on next page]
198
28 SIGNATURE PAGE TO MEMORANDUM OF UNDERSTANDING

SUPERVISORY & CITY OF SANTA PAULA

PROFESSIONAL ASSOCIATION
_____________________________ ______________________________ Ruth Juanes Irma Rodriguez Moisa
Chief Negotiator
_____________________________ ______________________________ Ulises Valenzuela Lorena Alvarez
Human Resources Manager
_____________________________
Kate Watkins

199
29 APPENDIX A
Position Classifications:

Number/Position Title
250 - Supervisory & Professional
268 - Accountant
275 - Administrative Analyst I
280 - Administrative Analyst II
258 - Assistant Planner
263 - Associate Planner
259 - Engineering Tech Sr.
278 – Fleet Supervisor
265 - Management Analyst
274 - Records Supervisor
275 - Senior Administrative Analyst
276 – Recreation Supervisor
277 – Parks & Facilities Supervisor
279 – Streets Supervisor
281 – Associate Engineer
282 – Emergency Services Coordinator
283 - City Clerk
200
30 201
0 3% Hourly Hourly Hourly Hourly Hourly Annual Annual Annual Annual Annual Position Hourly-1 Hourly-2 Hourly-3 Hourly-4 Hourly-5 Annual-1 Annual-2 Annual-3 Annual-4 Annual-5 CITY MANAGER 100        229, 110.27 361.60 ‐                  ‐                   ‐                 ‐ HUMAN RESO 102 URCES ADMINISTRATOR          67.38 64.17          70.75        74.29        78.01        133,473.60 140,150.40 147,160.00    154,523.20 162,260.80 PARKS & RECREATION DIRECTOR 103          72.41 68.96          76.04        79.85        83.85        143,436.80 150,612.80 158,163.20    166,088.00 174,408.00 COMMUNITY 106 & ECONOMIC DEVELOPMENT DIRECTOR          74.23 70.69          77.95        81.85        85.95        147,035.20 154,398.40 162,136.00    170,248.00 178,776.00 FINANCE DIRECTOR/CITY TR 107 EASURER          73.52 70.01          77.20        81.06        85.12        145,620.80 152,921.60 160,576.00    168,604.80 177,049.60 PUB WORKS DIR/CITY ENGINE 108          79.42 75.63          83.40        87.57        91.95        157,310.40 165,193.60 173,472.00    182,145.60 191,256.00 POLICE CHIEF 109          81.99 78.08          86.09        90.40        94.92        162,406.40 170,539.20 179,067.20    188,032.00 197,433.60 CHIEF T 111 ECHNOLOGY OFFICER          68.30 65.04          71.72        75.31        79.08        135,283.20 142,064.00 149,177.60    156,644.80 164,486.40 DEPUTY CITY MANAGER 113          65.61 62.48          68.90        72.35        75.97        129,958.40 136,468.80 143,312.00    150,488.00 158,017.60 202 ASSISTANT FINANCE DIRECTOR          55.78 53.12          58.57        61.50        64.58        110,489.60 116,022.40 121,825.60    127,920.00 134,326.40 POLICE COMMANDER 205          68.02 64.78          71.43        75.01        78.77        134,742.40 141,481.60 148,574.40    156,020.80 163,841.60 207 ASSISTANT PUB WORKS DIRECTOR          66.94 63.75          70.29        73.81        77.51        132,600.00 139,235.20 146,203.20    153,524.80 161,220.80 CHIEF BUILDING OFFICIAL 208          53.29 50.75          55.96        58.76        61.70        105,560.00 110,843.20 116,396.80    122,220.80 128,336.00 209 ASSISTANT POLICE CHIEF          74.30 70.76          78.02        81.93        86.03        147,180.80 154,544.00 162,281.60    170,414.40 178,942.40 PLANNING COMMISSIONER 213          ‐ 50.00              ‐             ‐             ‐ PLANNING & ECONOMIC D 214 EVELOPMENT MANAGER          57.84 55.08          60.74        63.78        66.97        114,566.40 120,307.20 126,339.20    132,662.40 139,297.60 WATER OPERATIONS SUPERINTENDENT 215          61.55 58.61          64.63        67.87        71.27        121,908.80 128,024.00 134,430.40    141,169.60 148,241.60 PLANNER, 258 ASSISTANT/GIS ANALYST          36.52 34.78          38.35        40.27        42.29        72,    75,961.60 342.40    79,768.00      83,761.60    87,963.20 ENGINEERING TECH. SR. 259          37.58 35.79          39.46        41.44        43.52        74,    78,166.40 443.20    82,076.80      86,195.20    90,521.60 PLANNER, 263 ASSOCIATE          41.65 39.66          43.74        45.93        48.23        82,    86,632.00 492.80    90,979.20      95,534.40    100,318.40 MANAGEMENT ANALYST 265          44.21 42.10          46.43        48.76        51.20        87,    91,956.80 568.00    96,574.40      101,420.80 106,496.00 ACCOUNTANT 268          38.94 37.08          40.89        42.94        45.09        77,    80,995.20 126.40    85,051.20      89,315.20    93,787.20 PURCHASI 273 NG AGENT          44.55 42.42          46.78        49.12        51.58        88,    92,664.00 233.60    97,302.40      102,169.60 107,286.40 RECORDS SUPERVISOR 274          37.44 35.65          39.32        41.29        43.36        74,    77,875.20 152.00    81,785.60      85,883.20    90,188.80 ADMINISTRATIVE ANALYST I 275          28.66 27.29          30.10        31.61        33.20        56,    59,612.80 763.20    62,608.00      65,748.80    69,056.00 RECREATION SUPERVISOR 276          37.44 35.65          39.32        41.29        43.36        74,    77,875.20 152.00    81,785.60      85,883.20    90,188.80 PARKS & FACILITIES SUPERVISOR 277          37.44 35.65          39.32        41.29        43.36        74,    77,875.20 152.00    81,785.60      85,883.20    90,188.80 FLEET SUPERVISOR 278          37.44 35.65          39.32        41.29        43.36        74,    77,875.20 152.00    81,785.60      85,883.20    90,188.80 STREETS MAINTENANCE SUPERVISOR 279          37.44 35.65          39.32        41.29        43.36        74,    77,875.20 152.00    81,785.60      85,883.20    90,188.80 ADMINISTRATIVE ANALYST II 280          35.20 33.52          36.96        38.81        40.76        69,    73,216.00 721.60    76,876.80      80,724.80    84,780.80 281 ASSOCIATE ENGINEER          49.30 46.95          51.77        54.36        57.08        97,    102,544.00 107,681.60 656.00    113,068.80 118,726.40 EMERGENCY SERVICES COORDINATOR 282          40.24 38.32          42.26        44.38        46.60        79,    83,699.20 705.60    87,900.80      92,310.40    96,928.00 CITY CLERK 283          39.56 37.67          41.54        43.62        45.81        78,    82,284.80 353.60    86,403.20      90,729.60    95,284.80 CUSTODIAN 301          22.74 21.65          23.88        25.08        26.34        45,    47,299.20 032.00    49,670.40      52,166.40    54,787.20 CUST SERVICES REP 302          22.97 21.87          24.12        25.33        26.60        45,    47,777.60 489.60    50,169.60      52,686.40    55,328.00 WATER DISTRIBUTION OPERATOR I 304          27.24 25.94          28.61        30.05        31.56        53,    56,659.20 955.20    59,508.80      62,504.00    65,644.80 ADMINISTRATIVE 309 ASSISTANT          23.54 22.41          24.72        25.96        27.26        46,    48,963.20 612.80    51,417.60      53,996.80    56,700.80 ANIMAL SERVICES COORDINAT 311          26.37 25.11          27.69        29.08        30.54        52,    54,849.60 228.80    57,595.20      60,486.40    63,523.20 SR. ADMINISTRATIVE 313 ASST.          25.04 23.84          26.30        27.62        29.01        49,    52,083.20 587.20    54,704.00      57,449.60    60,340.80 WATER DISTRIBUTION OPERATOR II 314          28.62 27.25          30.06        31.57        33.15        56,    59,529.60 680.00    62,524.80      65,665.60    68,952.00 MECHANIC I 315          25.30 24.09          26.57        27.90        29.30        50,    52,624.00 107.20    55,265.60      58,032.00    60,944.00 BUILDING IN 323 SPECTOR I          29.23 27.83          30.70        32.24        33.86        57,    60,798.40 886.40    63,856.00      67,059.20    70,428.80 MECHANIC II 324          31.48 29.98          33.06        34.72        36.46        62,    65,478.40 358.40    68,764.80      72,217.60    75,836.80 BUILDING IN 326 SPECTOR II          35.57 33.87          37.35        39.22        41.19        70,    73,985.60 449.60    77,688.00      81,577.60    85,675.20 ENGINEERING TECH/IN 328 SPECTO          28.90 27.52          30.35        31.87        33.47        57,    60,112.00 241.60    63,128.00      66,289.60    69,617.60 SENIOR ACCO 329 UNTING TECHNIC          25.89 24.65          27.19        28.55        29.98        51,    53,851.20 272.00    56,555.20      59,384.00    62,358.40 EQUIPMENT MAINT LEADWORK 330          34.15 32.52          35.86        37.66        39.55        67,    71,032.00 641.60    74,588.80      78,332.80    82,264.00 FACILITIES MAINT LEADWORK 331          28.20 26.85          29.61        31.10        32.66        55,    58,656.00 848.00    61,588.80      64,688.00    67,932.80 FAC MAINT WRK I 332          23.62 22.49          24.81        26.06        27.37        46,    49,129.60 779.20    51,604.80      54,204.80    56,929.60 FAC MAINT WRK II 333          25.98 24.74          27.28        28.65        30.09        51,    54,038.40 459.20    56,742.40      59,592.00    62,587.20 MAINTENANCE WRK I 334          23.15 22.04          24.31        25.53        26.81        45,    48,152.00 843.20    50,564.80      53,102.40    55,764.80 MAINTANENCE WRK II 335          25.46 24.24          26.74        28.08        29.49        50,    52,956.80 419.20    55,619.20      58,406.40    61,339.20 STREET MAINT LEADWORKER 339          27.63 26.31          29.02        30.48        32.01        54,    57,470.40 724.80    60,361.60      63,398.40    66,580.80 COMMUNITY D 343 EVELOPMENT TECHNICIAN          28.61 27.24          30.05        31.56        33.14        56,    59,508.80 659.20    62,504.00      65,644.80    68,931.20 RECREATION PROGRAM COORDINATOR 344          24.92 23.73          26.17        27.48        28.86        49,    51,833.60 358.40    54,433.60      57,158.40    60,028.80 PERMIT 345 TECHNICIAN          31.98 30.45          33.58        35.26        37.03        63,    66,518.40 336.00    69,846.40      73,340.80    77,022.40 ENGINEERING TECH I 346          28.27 26.92          29.69        31.18        32.74        55,    58,801.60 993.60    61,755.20      64,854.40    68,099.20 ENGINEERING TECH II 347          32.75 31.19          34.39        36.11        37.92        64,    68,120.00 875.20    71,531.20      75,108.80    78,873.60 LEAD PARK AND 348 ABATEMENT SPECIALIST          23.87 22.73          25.07        26.33        27.65        47,    49,649.60 278.40    52,145.60      54,766.40    57,512.00 ACCOUNTING 349 SPECIALIST          28.14 26.80          29.55        31.03        32.59        55,    58,531.20 744.00    61,464.00      64,542.40    67,787.20 DUAL OPERATOR I 350          31.57 30.06          33.15        34.81        36.56        62,    65,665.60 524.80    68,952.00      72,404.80    76,044.80 DUAL OPERATOR II 351          33.16 31.58          34.82        36.57        38.40        65,    68,972.80 686.40    72,425.60      76,065.60    79,872.00 DUAL OPERATOR III 352          35.93 34.21          37.73        39.62        41.61        71,    74,734.40 156.80    78,478.40      82,409.60    86,548.80 DUAL OPERATOR IV 353          37.71 35.91          39.60        41.58        43.66        74,    78,436.80 692.80    82,368.00      86,486.40    90,812.80 LEAD DUAL OPERATOR 354          40.16 38.24          42.17        44.28        46.50        79,    83,532.80 539.20    87,713.60      92,102.40    96,720.00 PUBLIC SAFETY DISP CLERK 401          29.89 28.46          31.39        32.96        34.61        59,    62,171.20 196.80    65,291.20      68,556.80    71,988.80 PUB SAFETY DI 402 SPATCH SUPER          37.59 35.80          39.47        41.45        43.53        74,    78,187.20 464.00    82,097.60      86,216.00    90,542.40 POLICE OFFICER 403          43.38 41.31          45.55        47.83        50.23        85,    90,230.40 924.80    94,744.00      99,486.40    104,478.40 POLICE SENIOR 405          48.57 46.25          51.00        53.55        56.23        96,    101,025.60 106,080.00 200.00    111,384.00 116,958.40 POLICE SERGEANT 406          56.55 53.85          59.38        62.35        65.47        112,008.00 117,624.00 123,510.40    129,688.00 136,177.60 POLICE 407 RECRUIT          ‐ 26.42              ‐             ‐             ‐             ‐                 ‐                  ‐                   ‐                 ‐ COMMUNITY SERVICES OFFICE 501          22.02 20.97          23.13        24.29        25.51        43,    45,801.60 617.60    48,110.40      50,523.20    53,060.80 EVIDENCE & PRO 502 PERTY TECHNICIAN          24.40 23.23          25.62        26.91        28.26        48,    50,752.00 318.40    53,289.60      55,972.80    58,780.80 RECO 503 RDS TECHNICIAN          21.79 20.75          22.88        24.03        25.24        43,    45,323.20 160.00    47,590.40      49,982.40    52,499.20 IT SUPPORT ANALYST 703          41.09 39.13          43.15        45.31        47.58        81,    85,467.20 390.40    89,752.00      94,244.80    98,966.40 Proposed 9.3.25 FY 26/27 Salary Schedule; Effective first full pay period in July 2025 202
0 3% Hourly Hourly Hourly Hourly Hourly Annual Annual Annual Annual Annual Position Hourly-1 Hourly-2 Hourly-3 Hourly-4 Hourly-5 Annual-1 Annual-2 Annual-3 Annual-4 Annual-5 Proposed 9.3.25 FY 26/27 Salary Schedule; Effective first full pay period in July 2025 704 PAYROLL SPECIALIST          30.52 29.06          32.05        33.66        35.35        60,    63,481.60 444.80    66,664.00      70,012.80    73,528.00 705 EXECUTIVE ASSISTANT          27.23 25.93          28.60        30.03        31.54        53,    56,638.40 934.40    59,488.00      62,462.40    65,603.20 HUMAN RESO 706 URCES ANALYST          41.09 39.13          43.15        45.31        47.58        81,    85,467.20 390.40    89,752.00      94,244.80    98,966.40 HUMAN R 707 ESOURCE TECHNICIAN          27.64 26.32          29.03        30.49        32.02        54,    57,491.20 745.60    60,382.40      63,419.20    66,601.60 RECREATION LEADER II 801          17.33 16.50          18.20        19.11        20.07 RECREATION LEADER III 802          18.20 17.33          19.11        20.07        21.08 COMM SERVICE OFFICER 803          17.33 16.50          18.20        19.11        20.07 NUTRITION COORDINATOR 804          17.33 16.50          18.20        19.11        20.07 FACILITY ATTENDANT 806          19.31 18.39          20.28        21.30        22.37 SENIOR COORDINATOR 808          22.77 21.68          23.91        25.11        26.37 SECRETARY II 809          24.38 23.21          25.60        26.88        28.23 POLICE R 810 ESERVE         26.70
CITY INTERN 811          17.33 16.50          18.20        19.11        20.07 PARK 816 ABATEMENT SPECIALIST          21.46 20.43          22.54        23.67        24.86 POLICE CADET 818          17.33 16.50          18.20        19.11        20.07 PW FIELD TECHNICIAN 819          17.33 16.50          18.20        19.11        20.07 CRIMINAL IN 820 VESTIGATIVE ANALYST          41.45 39.47          43.53        45.71        48.00 MECHANIC HELPER 821          17.33 16.50          18.20        19.11        20.07 RECREATION LEADER I / CITY CORP TRAINEE 822          ‐ 16.50              ‐             ‐             ‐ CODE ENFORCEMENT IN 823 SPECTOR          32.64 31.08          34.28        36.00        37.80        64,    67,891.20 646.40    71,302.40      74,880.00    78,624.00 CO 900 UNCILMEMBER        ‐ 600.00              ‐             ‐             ‐ 203

0.025 3% Hourly Hourly Hourly Hourly Hourly Annual Annual Annual Annual Annual Position Hourly-1 Hourly-2 Hourly-3 Hourly-4 Hourly-5 Annual-1 Annual-2 Annual-3 Annual-4 Annual-5 100 CITY MANAGER 236, 113.58 246.40 ‐ ‐ ‐ ‐ 102 HUMAN RESOURCES ADMINISTRATOR 71.29 67.89 74.86 78.61 82.55 141,211.20 148,283.20 155,708.80 163,508.80 171,704.00 103 PARKS & RECREATION DIRECTOR 78.64 74.89 82.58 86.71 91.05 155,771.20 163,571.20 171,766.40 180,356.80 189,384.00 106 COMMUNITY & ECONOMIC DEVELOPMENT DIRECTOR 79.95 76.14 83.95 88.15 92.56 158,371.20 166,296.00 174,616.00 183,352.00 192,524.80 107 FINANCE DIRECTOR/CITY TREASURER 79.44 75.65 83.42 87.60 91.98 157,352.00 165,235.20 173,513.60 182,208.00 191,318.40 108 PUB WORKS DIR/CITY ENGINE 83.63 79.64 87.82 92.22 96.84 165,651.20 173,950.40 182,665.60 191,817.60 201,427.20 109 POLICE CHIEF 86.86 82.72 91.21 95.78 100. 172,057.60 57 180,668.80 189,716.80 199,222.40 209,185.60 111 CHIEF TECHNOLOGY OFFICER 72.42 68.97 76.05 79.86 83.86 143,457.60 150,633.60 158,184.00 166,108.80 174,428.80 113 DEPUTY CITY MANAGER 70.04 66.70 73.55 77.23 81.10 138,736.00 145,683.20 152,984.00 160,638.40 168,688.00 202 ASSISTANT FINANCE DIRECTOR 61.82 58.87 64.92 68.17 71.58 122,449.60 128,585.60 135,033.60 141,793.60 148,886.40 205 POLICE COMMANDER 71.74 68.32 75.33 79.10 83.06 142,105.60 149,219.20 156,686.40 164,528.00 172,764.80 207 ASSISTANT PUB WORKS DIRECTOR 72.91 69.43 76.56 80.39 84.41 144,414.40 151,652.80 159,244.80 167,211.20 175,572.80 208 CHIEF BUILDING OFFICIAL 59.96 57.10 62.96 66.11 69.42 118,768.00 124,716.80 130,956.80 137,508.80 144,393.60 209 ASSISTANT POLICE CHIEF 78.68 74.93 82.62 86.76 91.10 155,854.40 163,654.40 171,849.60 180,460.80 189,488.00 213 PLANNING COMMISSIONER ‐ 50.00 ‐ ‐ ‐ 214 PLANNING & ECONOMIC DEVELOPMENT MANAGER 63.32 60.30 66.49 69.82 73.32 125,424.00 131,705.60 138,299.20 145,225.60 152,505.60 215 WATER OPERATIONS SUPERINTENDENT 66.01 62.86 69.32 72.79 76.43 130,748.80 137,300.80 144,185.60 151,403.20 158,974.40 258 PLANNER, ASSISTANT/GIS ANALYST 38.38 36.55 40.30 42.32 44.44 76, 79,830.40 024.00 83,824.00 88,025.60 92,435.20 259 ENGINEERING TECH. SR. 39.65 37.76 41.64 43.73 45.92 78, 82,472.00 540.80 86,611.20 90,958.40 95,513.60 263 PLANNER, ASSOCIATE 44.06 41.96 46.27 48.59 51.02 87, 91,644.80 276.80 96,241.60 101,067.20 106,121.60 265 MANAGEMENT ANALYST 47.25 45.00 49.62 52.11 54.72 93, 98,280.00 600.00 103,209.60 108,388.80 113,817.60 268 ACCOUNTANT 41.70 39.71 43.79 45.98 48.28 82, 86,736.00 596.80 91,083.20 95,638.40 100,422.40 273 PURCHASING AGENT 47.98 45.69 50.38 52.90 55.55 95, 99,798.40 035.20 104,790.40 110,032.00 115,544.00 274 RECORDS SUPERVISOR 41.04 39.08 43.10 45.26 47.53 81, 85,363.20 286.40 89,648.00 94,140.80 98,862.40 275 ADMINISTRATIVE ANALYST I 31.46 29.96 33.04 34.70 36.44 62, 65,436.80 316.80 68,723.20 72,176.00 75,795.20 276 RECREATION SUPERVISOR 41.04 39.08 43.10 45.26 47.53 81, 85,363.20 286.40 89,648.00 94,140.80 98,862.40 277 PARKS & FACILITIES SUPERVISOR 41.04 39.08 43.10 45.26 47.53 81, 85,363.20 286.40 89,648.00 94,140.80 98,862.40 278 FLEET SUPERVISOR 41.04 39.08 43.10 45.26 47.53 81, 85,363.20 286.40 89,648.00 94,140.80 98,862.40 279 STREETS MAINTENANCE SUPERVISOR 41.04 39.08 43.10 45.26 47.53 81, 85,363.20 286.40 89,648.00 94,140.80 98,862.40 280 ADMINISTRATIVE ANALYST II 37.96 36.15 39.86 41.86 43.96 75, 78,956.80 192.00 82,908.80 87,068.80 91,436.80 281 ASSOCIATE ENGINEER 52.37 49.87 54.99 57.74 60.63 103,729.60 108,929.60 114,379.20 120,099.20 126,110.40 282 EMERGENCY SERVICES COORDINATOR 44.52 42.40 46.75 49.09 51.55 88, 92,601.60 192.00 97,240.00 102,107.20 107,224.00 283 CITY CLERK 45.83 43.64 48.13 50.54 53.07 90, 95,326.40 771.20 100,110.40 105,123.20 110,385.60 301 CUSTODIAN 23.71 22.58 24.90 26.15 27.46 46, 49,316.80 966.40 51,792.00 54,392.00 57,116.80 302 CUST SERVICES REP 24.22 23.06 25.44 26.72 28.06 47, 50,377.60 964.80 52,915.20 55,577.60 58,364.80 304 WATER DISTRIBUTION OPERATOR I 28.33 26.98 29.75 31.24 32.81 56, 58,926.40 118.40 61,880.00 64,979.20 68,244.80 309 ADMINISTRATIVE ASSISTANT 25.29 24.08 26.56 27.89 29.29 50, 52,603.20 086.40 55,244.80 58,011.20 60,923.20 311 ANIMAL SERVICES COORDINAT 30.38 28.93 31.90 33.50 35.18 60, 63,190.40 174.40 66,352.00 69,680.00 73,174.40 313 SR. ADMINISTRATIVE ASST. 27.25 25.95 28.62 30.06 31.57 53, 56,680.00 976.00 59,529.60 62,524.80 65,665.60 314 WATER DISTRIBUTION OPERATOR II 29.78 28.36 31.27 32.84 34.49 58, 61,942.40 988.80 65,041.60 68,307.20 71,739.20 315 MECHANIC I 27.54 26.22 28.92 30.37 31.89 54, 57,283.20 537.60 60,153.60 63,169.60 66,331.20 323 BUILDING INSPECTOR I 31.35 29.85 32.92 34.57 36.30 62, 65,208.00 088.00 68,473.60 71,905.60 75,504.00 324 MECHANIC II 34.08 32.45 35.79 37.58 39.46 67, 70,886.40 496.00 74,443.20 78,166.40 82,076.80 326 BUILDING INSPECTOR II 38.21 36.39 40.13 42.14 44.25 75, 79,476.80 691.20 83,470.40 87,651.20 92,040.00 328 ENGINEERING TECH/INSPECTO 31.12 29.63 32.68 34.32 36.04 61, 64,729.60 630.40 67,974.40 71,385.60 74,963.20 329 SENIOR ACCOUNTING TECHNIC 27.58 26.26 28.96 30.41 31.94 54, 57,366.40 620.80 60,236.80 63,252.80 66,435.20 330 EQUIPMENT MAINT LEADWORK 37.20 35.42 39.06 41.02 43.08 73, 77,376.00 673.60 81,244.80 85,321.60 89,606.40 331 FACILITIES MAINT LEADWORK 30.81 29.34 32.36 33.98 35.68 61, 64,084.80 027.20 67,308.80 70,678.40 74,214.40 332 FAC MAINT WRK I 25.59 24.37 26.87 28.22 29.64 50, 53,227.20 689.60 55,889.60 58,697.60 61,651.20 333 FAC MAINT WRK II 28.22 26.87 29.64 31.13 32.69 55, 58,697.60 889.60 61,651.20 64,750.40 67,995.20 334 MAINTENANCE WRK I 24.59 23.41 25.82 27.12 28.48 48, 51,147.20 692.80 53,705.60 56,409.60 59,238.40 335 MAINTANENCE WRK II 27.09 25.80 28.45 29.88 31.38 53, 56,347.20 664.00 59,176.00 62,150.40 65,270.40 339 STREET MAINT LEADWORKER 29.59 28.18 31.07 32.63 34.27 58, 61,547.20 614.40 64,625.60 67,870.40 71,281.60 343 COMMUNITY DEVELOPMENT TECHNICIAN 30.49 29.03 32.02 33.63 35.32 60, 63,419.20 382.40 66,601.60 69,950.40 73,465.60 344 RECREATION PROGRAM COORDINATOR 28.09 26.75 29.50 30.98 32.53 55, 58,427.20 640.00 61,360.00 64,438.40 67,662.40 345 PERMIT TECHNICIAN 33.50 31.90 35.18 36.94 38.79 66, 69,680.00 352.00 73,174.40 76,835.20 80,683.20 346 ENGINEERING TECH I 30.15 28.71 31.66 33.25 34.92 59, 62,712.00 716.80 65,852.80 69,160.00 72,633.60 347 ENGINEERING TECH II 34.97 33.30 36.72 38.56 40.49 69, 72,737.60 264.00 76,377.60 80,204.80 84,219.20 348 LEAD PARK AND ABATEMENT SPECIALIST 25.78 24.55 27.07 28.43 29.86 51, 53,622.40 064.00 56,305.60 59,134.40 62,108.80 349 ACCOUNTING SPECIALIST 30.15 28.71 31.66 33.25 34.92 59, 62,712.00 716.80 65,852.80 69,160.00 72,633.60 350 DUAL OPERATOR I 32.89 31.32 34.54 36.27 38.09 65, 68,411.20 145.60 71,843.20 75,441.60 79,227.20 351 DUAL OPERATOR II 34.56 32.91 36.29 38.11 40.02 68, 71,884.80 452.80 75,483.20 79,268.80 83,241.60 352 DUAL OPERATOR III 38.61 36.77 40.55 42.58 44.71 76, 80,308.80 481.60 84,344.00 88,566.40 92,996.80 353 DUAL OPERATOR IV 40.50 38.57 42.53 44.66 46.90 80, 84,240.00 225.60 88,462.40 92,892.80 97,552.00 354 LEAD DUAL OPERATOR 43.73 41.64 45.92 48.22 50.64 86, 90,958.40 611.20 95,513.60 100,297.60 105,331.20 401 PUBLIC SAFETY DISP CLERK 32.88 31.31 34.53 36.26 38.08 59, 62,171.20 196.80 65,291.20 68,556.80 71,988.80 402 PUB SAFETY DISPATCH SUPER 40.23 38.31 42.25 44.37 46.59 74, 78,187.20 464.00 82,097.60 86,216.00 90,542.40 403 POLICE OFFICER 46.43 44.21 48.76 51.20 53.76 85, 90,230.40 924.80 94,744.00 99,486.40 104,478.40 405 POLICE SENIOR 51.97 49.49 54.57 57.30 60.17 96, 101,025.60 106,080.00 200.00 111,384.00 116,958.40 406 POLICE SERGEANT 60.51 57.62 63.54 66.72 70.06 112,008.00 117,624.00 123,510.40 129,688.00 136,177.60 407 POLICE RECRUIT ‐ 26.42 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 501 COMMUNITY SERVICES OFFICE 22.02 20.97 23.13 24.29 25.51 43, 45,801.60 617.60 48,110.40 50,523.20 53,060.80 502 EVIDENCE & PROPERTY TECHNICIAN 24.40 23.23 25.62 26.91 28.26 48, 50,752.00 318.40 53,289.60 55,972.80 58,780.80 503 RECORDS TECHNICIAN 21.79 20.75 22.88 24.03 25.24 43, 45,323.20 160.00 47,590.40 49,982.40 52,499.20 703 IT SUPPORT ANALYST 45.00 42.85 47.25 49.62 52.11 89, 93,600.00 128.00 98,280.00 103,209.60 108,388.80 Proposed 9.3.25 FY 26/27 Salary Schedule
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0.025 3% Hourly Hourly Hourly Hourly Hourly Annual Annual Annual Annual Annual Position Hourly-1 Hourly-2 Hourly-3 Hourly-4 Hourly-5 Annual-1 Annual-2 Annual-3 Annual-4 Annual-5 Proposed 9.3.25 FY 26/27 Salary Schedule
704 PAYROLL SPECIALIST 35.45 33.76 37.23 39.10 41.06 70, 73,736.00 220.80 77,438.40 81,328.00 85,404.80 705 EXECUTIVE ASSISTANT 29.80 28.38 31.29 32.86 34.51 59, 61,984.00 030.40 65,083.20 68,348.80 71,780.80 706 HUMAN RESOURCES ANALYST 45.00 42.85 47.25 49.62 52.11 89, 93,600.00 128.00 98,280.00 103,209.60 108,388.80 707 HUMAN RESOURCE TECHNICIAN 29.09 27.70 30.55 32.08 33.69 57, 60,507.20 616.00 63,544.00 66,726.40 70,075.20 801 RECREATION LEADER II 17.33 16.50 18.20 19.11 20.07 802 RECREATION LEADER III 18.20 17.33 19.11 20.07 21.08 803 COMM SERVICE OFFICER 17.33 16.50 18.20 19.11 20.07 804 NUTRITION COORDINATOR 17.33 16.50 18.20 19.11 20.07 806 FACILITY ATTENDANT 19.90 18.95 20.90 21.95 23.05 808 SENIOR COORDINATOR 23.46 22.34 24.64 25.88 27.18 809 SECRETARY II 25.11 23.91 26.37 27.69 29.08 810 POLICE RESERVE 26.70
811 CITY INTERN 17.33 16.50 18.20 19.11 20.07 816 PARK ABATEMENT SPECIALIST 22.11 21.05 23.22 24.39 25.61 818 POLICE CADET 17.33 16.50 18.20 19.11 20.07 819 PW FIELD TECHNICIAN 17.33 16.50 18.20 19.11 20.07 820 CRIMINAL INVESTIGATIVE ANALYST 42.70 40.66 44.84 47.09 49.45 821 MECHANIC HELPER 17.33 16.50 18.20 19.11 20.07 822 RECREATION LEADER I / CITY CORP TRAINEE ‐ 16.50 ‐ ‐ ‐ 823 CODE ENFORCEMENT INSPECTOR 34.89 33.22 36.64 38.48 40.41 69, 72,571.20 097.60 76,211.20 80,038.40 84,052.80 900 COUNCILMEMBER ‐ 600.00 ‐ ‐ ‐ 205
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To: Honorable Mayor and Members of the City Council
From: J. Frank Ramirez Almazan, Water Operations Superintendent Subject: WATER ENTERPRISE PURCHASE OF 2025 VERMEER CV573SGT

HYDRO EXCAVATOR TRAILER VIA SOURCEWELL COOPERATIVE

CONTRACT
Date: September 3, 2025
Agenda Item: 10.E

CITY OF SANTA PAULA

MEMORANDUM
RECOMMENDATION:

Staff recommends that the City Council:

1. Consent to entering into a contract for the purchase of one (1) 2025 Vermeer CV573SGT Hydro Excavator Trailer offered through the Sourcewell cooperative purchasing program, and

2. Authorize the purchase in an amount not to exceed $75,932.33 (including taxes and fees).

BACKGROUND:

The City’s Public Works Water Division crews frequently perform excavations for the maintenance and repair of the City's water system, including valves, services, and mainlines.

Traditional excavation methods, such as hand digging or backhoe use, carry significant risks to underground infrastructure and increase the potential for utility strikes, property damage, and worker injury.

Hydro excavation provides a non-destructive alternative by using pressurized water and a vacuum system to safely expose underground utilities. This method is particularly beneficial for working in areas near other underground utilities.

Hydro excavation will minimize the amount of backhoe and manual digging required, lowering the risk of soft tissue injuries and potential for damage of other utilities.

The 2025 Vermeer CV573SGT Hydro Excavator Trailer includes a 500-gallon spoil tank, 300- gallon water tank, 38 HP Kohler EFI gas engine, 1,000 CFM vacuum blower, and 3,000 PSI high-pressure water system. These specifications provide adequate capacity and performance for utility scale excavation while maintaining portability and versatility for use throughout the City.

ANALYSIS:
234
The acquisition of this hydro excavator trailer will deliver the following operational benefits:

1. Enhanced Safety: Minimizes risk of underground utility strikes and reduces manual digging, directly improving crew safety.

2. Operational Efficiency: Faster and cleaner exposures of underground utilities reduce downtime and speed up repairs.

3. Lower Repaving Costs: Smaller, more precise excavations minimize roads disruption, reducing costs for backfill and patching.

4. Versatility: The Trailer configuration does not require commercial driver's license and allows deployment with existing City fleet vehicles.

Procurement through the Sourcewell cooperative purchasing program complies with Santa Paula Municipal Code §41.11.

STRATEGIC PLAN:

This item is not a goal or objective in City Council’s two-year Strategic Plan, however, approval of this item supports City Council’s goal of maintaining and accelerating the City's infrastructure to be safe, sustainable, resilient, and cost-efficient under Section A.

Infrastructure, Transportation and Mobility.

FISCAL IMPACTS:

Funding for this purchase is included in the adopted Fiscal Year 2025-2026 budget in Account #620-5-5072-610.

OPTIONS:

The Council has the following available alternatives:

1. Direct staff to obtain additional quotes or evaluate alternate equipment.

2. Do not approve the purchase and provide direction to staff.

ATTACHMENTS:

Exhibit A - Vermeer CV SGT Series Vacuum Trailer Brochure.pdf Exhibit B - Vermeer CV573SGT Quote.pdf
235

EXHIBIT A
Vermeer CV SGT Series Vacuum Trailer Brochure
236

VAC-TRON SERIES

CV SGT VACUUM EXCAVATOR
WWW.VERMEERMVS.COM | 888-822-8766

0.5 MICRON FILTRATION Cyclonic filtration separator
as well as a secondary filter to clean the air down to

0.5 microns.

REAR HYDRAULIC CLAW DOOR Rear hydraulic
claw door has an over center locking mechanism for a
simple no fuss positive lock and unlock.

STRONG ARM (OPTION) With 270-degree rotation,
the strong arm supports the weight of the vacuum hose
and the roller head makes handling much easier by
allowing smooth, fluid movements and adjustments.

I BEAM TRAILER Units are built from start to finish at
our factory, including the trailer which consists of a sturdy I-Beam construction.

POLYMER LINER The polymer liner inside the debris
tank on the bottom half makes for easy dumping
and cleanout.

REVERSE PRESSURE Reverse Pressure to off-load
liquids and dislodge debris in hose is standard.
237

DIMENSIONS-TRAILER
Length
Width
Height
Empty Weight
GVWR
Trailer Axles
ENGINE
Horsepower
Enclosure
Fuel Tank Capacity
Make and Model
04/20 PN 296431635

WATER TANK
Water Tank Capacity
Number of Tanks
High Pressure Pump Flow Rate
High Pressure Pump
High Pressure Hose Length
Low Water Shut Off

SPOIL TANK
Spoil Tank Capacity
Door Type
Tank Lift Type
VACUUM
Type of Filters
Hose Length
Hose Width
Vacuum
Vacuum Mercury
Vacuum Blower Type

CONTROL PANEL

OPTIONS (FOR ALL)
Controls
Gauges
9,995 lbs (4,534 kg)
(2) 7,000 lbs (3,175 kg)
38 hp (28.3 kw)
N/A
15 gal (56.8 L)
228" (579 cm)
93" (236 cm)
89" (226 cm)
4,850 lbs (2,200 kg)
Kohler EFI Gas
200 gal (757.1 L)
2 Electric
4 gpm (15.1 L/min)
3,000 psi (206.8 bar)
50' (15.2 m)
500 gal (1,892.7 L)
Hydraulic
Hydraulic

0.5 Micron Filtration
30' (9.1 m)
4" (10.2 cm)
1,000 cfm (28.3 cm m/min)
PD Blower
14" hg (.5 bar)
Curbside
Analog
246" (625 cm)
97" (246 cm)
89" (226 cm)
5,350 lbs (2,427 kg)
14,000 lbs (6,350 kg)
(2) 7,000 lbs (3,175 kg)
38 hp (28.3 kw)
Kohler EFI Gas
N/A
15 gal (56.8 L)
300 gal (1,135.6 L)
2 Electric
4 gpm (15.1 L/min)
3,000 psi (206.8 bar)
50' (15.2 m)
800 gal (3,028.3 L)
Hydraulic
Hydraulic

0.5 Micron Filtration
30' (9.1 m)
4" (10.2 cm)
1,000 cfm (28.3 cm m/min)
PD Blower
14" hg (.5 bar)
Curbside
Analog
573 SGT
573 SGT
573 SGT
573 SGT
573 SGT
573 SGT
873 SGT
873 SGT
873 SGT
873 SGT
873 SGT
873 SGT
248" (630 cm)
102" (259 cm)
122" (310 cm)
7,350 lbs (3,334 kg)
24,000 lbs (10,886 kg)
(2) 12,000 lbs (5,443 kg)
38 hp (28.3 kw)
Kohler EFI Gas
N/A
15 gal (56.8 L)
400 gal (1,514.2 L)
2 Electric
4 gpm (15.1 L/min)
3,000 psi (206.8 bar)
50' (15.2 m)
1,200 gal (4,542.5 L)
Hydraulic
Hydraulic

0.5 Micron Filtration
30' (9.1 m)
4" (10.2 cm)
1,000 cfm (28.3 cm m/min)
PD Blower
14" hg (.5 bar)
Curbside
Analog
1273 SGT
1273 SGT
1273 SGT
1273 SGT
1273 SGT
1273 SGT
• Strong Arm Specifications subject to change without notice. • Recirculation Kit
• In-Tank Wash Out System
• Hydraulic Jack
Vac-Tron Equipment, LLC reserves the right to make changes in engineering, design and specifications; add improvements; or discontinue manufacturing at any time without notice or obligation. Equipment shown is for illustrative purposes only and may display optional accessories or components. Please contact your local Vermeer dealer for more information on machine specifications. Vermeer, the Vermeer logo and Vermeer MV Solutions are trademarks of Vermeer Manufacturing Company in the U.S. and/or other countries. Vac-Tron is a trademark of Vac-Tron Equipment, Inc. © 2019 Vac-Tron Equipment, Inc. All Rights Reserved. Printed in the U.S.A. Please recycle. 238

EXHIBIT B
Vermeer CV573SGT Quote
239
Retail Purchase Order
RDO Equipment Co.
701 N. Rice Ave
OXNARD CA, 93030
Phone: (805) 366-0070 - Fax: (520) 573-1295
Bill To:

CITY OF SANTA PAULA
903 CORPORATION ST
SANTA PAULA, CA, 930603032

VENTURA ()
(805) 933-4292
Ship To:

CITY OF SANTA PAULA
903 CORPORATION ST
SANTA PAULA, CA, 930603032
(805) 933-4292
Purchase Order Date:

Purchase Order #:

Purchaser Account #:

Customer Purchaser Type:

Customer Market Use:

Location of First Working Use:

Dealer Account Number:

Account Manager:

Phone:

Fax:

Email:
8/21/2025
1924347
4292027
SANTA PAULA, CA, 930603032
65210
Nathan Bowker
1 (820) 348-3904
[email protected]
Comments
Sourcewell Member ID# 2428
Sourcewell Public Utility Contract# 110421-VRM
This proposal is for the Vermeer CV573SGT 500gal, gas engine, 1000 CFM blower with 4 inch suction hose vacuum trailer.

Standard equipment included with the CV SGT vacuum trailers is listed below. Equipment options that are also quoted with this machine are listed in the equipment options section:

All CV SG Trailer Series Include: 38 HP Kohler EFI Gas Engine, 1000 CFM Vacuum Pump (High - CFM), Baghouse, Hydraulic Pump, Debris tank with Hydraulic Tilt, 3000 PSI @ 4 GPM - high Pressure Water System, 15 Gallon Fuel Tank, Anti-Freeze Tank, Air Gap, Reverse Pressure to off-load liquids and dislodge debris in hose, Hydraulically operated full open and locking rear door, 30' Suction Hose and Suction Tool, Water Knife and Clean-up wand Currently this unit is not in stock. The estimated factory completion date for the next on order unit we have for inventory is 09/29/25. This unit is scheduled to be sent to RDO Hayward, CA for inventory. If we receive a signed purchase order from your team before the shipping is scheduled for this machine from the factory, then we can re-route this unit to RDO Oxnard, CA which will allow us to not incur the $1700 trucking charge for transfer.

Trucking begins scheduling when the machine is finished at the factory.

This unit is quoted with the standard Vermeer 1YR/1000HR parts and labor warranty. Below are the available extended warranty options:
2 YR PARTS WARRANTY $ 1,368.56
3 YR PARTS WARRANTY $ 2,684.84
2 YR PARTS & LABOR WARRANTY $ 2,235.28
3 YR PARTS & LABOR WARRANTY $ 4,058.63
Equipment Information
Quantity Serial Number
Stock Number
Hours
(approx.)
Status / Year / Make / Model
Additional Items
Cash Price
1 WG162018/305476
Z184084
0 New 2025 VERMEER CV573SGT $71,675.55
Other - Price Increase Based on Estimated Delivery (October 2025) $2,867.02 Freight in Factory Freight $2,200.00
Prep / Reconditioning PDI $1,500.00
Other - Cam-locks to be installed on pothole tools & suction hose (no charge)
Customer Discount - Sourcewell Discount ($8,432.43)
Warranty -Other MFG. Base-12 Months, 1000 Hours,Deductible: 0, Exp Date: 8/21/2026
Other - RDO Promise 1 Year Up-Time Guarantee*
Equipment Subtotal: $69,810.14
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Purchase Order Totals
Balance: $69,810.14
Total Taxable Amount: $66,110.14
CA STATE TAX: $3,966.61
CA COUNTY TAX: $165.28
CA CITY TAX: $1,322.20
CA SPECIAL TAX: $661.10
Sales Tax Total: $6,115.19
CA Tire Fee: $7.00
Sub Total: $75,932.33
Cash with Order: $0.00
Balance Due: $75,932.33
Legal Information
For the Vermeer Equipment
Warranty Disclaimer and Limitation of Liability - EXCEPT FOR THE WARRANTIES EXPRESSLY AND SPECIFICALLY MADE HEREIN, RDO MAKES NO OTHER WARRANTIES, AND ANY POSSIBLE

LIABILITY OF RDO HEREUNDER IS IN LIEU OF ALL OTHER WARRANTIES, EXPRESS OR IMPLIED, INCLUDING, BUT NOT LIMITED TO, ANY WARRANTIES OF MERCHANTABILITY OR FITNESS FOR A PARTICULAR PURPOSE. IN NO EVENT SHALL RDO BE LIABLE FOR ANY INDIRECT, INCIDENTAL, CONSEQUENTIAL OR SPECIAL DAMAGES, INCLUDING BUT NOT LIMITED TO ANY LOST PROFITS, LOST SAVINGS OR OTHER INCIDENTAL DAMAGES ARISING OUT OF THE USE OR INABILITY TO USE THE PRODUCT PROVIDED HEREUNDER. UNLESS OTHERWISE PROVIDED BELOW, THIS EQUIPMENT IS SOLD AS IS WITH NO WARRANTY PROVIDED.

For Deals with Trades - I (We) offer to sell, transfer, and convey the following item(s) at or prior to the time of delivery of the above Product, as a 'trade-in' to be applied against the cash price. Such items(s) shall be free and clear of all security agreements, liens, and encumbrances at the time of transfer to you. The following is a description and the price to be allowed for each item.

Purchase Agreement - I (we), the undersigned, hereby order from you the Equipment described above, to be delivered as shown above. This order is subject to your ability to obtain such Equipment from the manufacturer and you shall be under no liability if delivery of the equipment is delayed or prevented due to labor disturbances, transportation difficulties, or for any reason beyond your control. The price shown above is subject to your receipt of the Equipment prior to any change in price by the manufacturer. It is also subject to any new increased taxes imposed upon the sale of the Equipment after the date of this order.

ACKNOWLEDGEMENTS - I (we) promise to pay the balance due shown above in cash, or to execute a Time Sale Agreement (Retail Installment Contract), or a Loan Agreement, for the purchase price of the Equipment, plus additional charges shown thereon or execute a Lease Agreement, on or before delivery of the Equipment ordered herein. Despite physical delivery of the Equipment, title shall remain in the seller until one of the foregoing is accomplished and I (we) hereby grant a security interest to RDO Equipment Co. in the Equipment.

SIC Information - Please be advised that RDO has assigned its rights to sell construction rental equipment (as defined under SIC code #3531 and as described in this document) and the rights to sales proceeds (including “trade-in assets” related thereto) to North Star Deferred Exchange LLC. as part of IRC Sec. 1031 exchange.

Upon signature of delivery acknowledgment, customer is accepting the equipment, including attachments, in “AS IS” condition, agreeing to notify RDO Equipment Co. within 24 hours of any damages or discrepancies found upon receipt of equipment.

Signature Area
Purchase Order Accepted By:
(Customer's Signature) (Date Accepted)
(Authorized Signature of Dealer) (Date Accepted)
Delivery of Equipment Acknowledgement:
(Customer's Signature) Date Accepted
(Account Manager's Signature) Date Accepted
Equipment Options
Qty Serial Number Year / Make / Model Description
1 WG162018/305476 2025 VERMEER CV573SGT CVSGT3520 HYDRAULIC JACK CVSGT4010 STRONG ARM FOR CVSGT TRAILER
CVSGT3601 4" HOSE AND TOOLING
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To: Honorable Mayor and Members of the City Council
From: Dale Goodman, Public Works Director
Subject: PECK ROAD WATER MAIN REPAIR PROJECT
Date: September 3, 2025
Agenda Item: 10.F

CITY OF SANTA PAULA

MEMORANDUM
RECOMMENDATION:

Staff recommends that the City Council:

BACKGROUND:

The City’s water system consists of a network of pipelines that provide domestic potable water delivery for the community. This water infrastructure is aged in excess of 100 years in many areas and in need of continuing repair to maintain service and function to the City’s residences and businesses. The City’s capital improvement program (CIP) and associated budget provides for the incremental replacement of aging infrastructure over time. However, from time to time more immediate measures are required to address water line repair and replacement due to breaks and leakage.

In December of 2022, City staff investigated leakage observed on Peck Road north of its intersection with Harvard Boulevard. Following excavation of the water main, the source of the leakage was determined to be under the Peck Road Drain facility, which is owned and operated by the Ventura County Watershed Protection District (VCWPD). The replacement of the water main will require the introduction of a steel casing that will allow for installation of a new water main that can be removed and replaced in the future without damage to the VCWPD box culvert structure above. The casing installation entails a “jack and bore” operation that requires excavation of boring and receiving pits on either side of the drainage 242
structure. The construction of the water main replacement, including the jack and bore installation, will require an encroachment permit from VCWPD, as well as a geotechnical investigation to assess the soils conditions in and around the drainage structure. This process is well understood from both the City and County perspective, as staff recently processed similar plans and approvals with VCWPD for the replacement of water and sewer mains under the Fagan Canyon Drain as part of the Harvard Boulevard Water and Sewer Main replacement project.

The project was originally advertised for bid in February 2023 following City Council approval of the project’s Plans, Specifications & Estimate (PS&E), and bids were opened on Wednesday, March 29, 2023. On May 2, 2023 the Construction Contract for this project was awarded to J. Vega Engineering Inc. (Contractor) in the amount of $444,000.00. The contract was executed in December 2023 and the Contractor mobilized and began exploratory potholing in late January 2024. During the mobilization and exploratory process, it became evident that the project was not advancing and on April 16, 2024 the Contractor and City came to a mutual agreement to cancel any further construction activities and close out the contract.

The project PS&E package was subsequently updated for re-bid and permitting underway from Ventura County Watershed Protection District (VCWPD) and Ventura County Transportation Commission (VCTC) and their rail operator Sierra Northern Railway.

Considerations in the construction process include excavations for water main replacement, protection of the existing Peck Road Drain facility, maintaining existing water/sewer utility function, railroad coordination and traffic management. Expected construction complexities of the project include a confined right of way and limited available work area for jacking and receiving pits, maintaining utility function and adjacent rail operations, and managing arterial traffic on Peck Road during construction. The duration of construction is expected to be approximately 6 months to complete the water main replacement.

ANALYSIS:

The project was advertised for bid on June 12, 2025 and bids were opened on July 24, 2025.

Four contractors submitted bids: Cedro Construction, Inc., Toro Enterprises, Inc., Blois Construction, and Travis Agricultural Construction. Bids ranged in price from $723,045 to $1,094,590 and are summarized below.

No. Contractor Base Bid

1. Cedro Construction, Inc. $723,045.00

2. Toro Enterprises, Inc. $728,066.00

3. Blois Construction $944,688.00

4. Travis Agricultural Construction $1,094,590.00
Staff reviewed the received bids relative to bid specifications and required qualifications.

Based on this review, staff identified that while Cedro Construction, Inc. was the lowest apparent bidder, their bid was considered non-responsive due to the failure to include a bid bond. Staff determined that Toro Enterprises, Inc. submitted the lowest responsive and responsible bid of $728,066.00 and recommends City Council award the contract to Toro 243
Enterprises, Inc. (Exhibit C), pursuant to Santa Paula Municipal Code §§ 56.04(1)(3) and

56.08(D), with an allowance for a 20% construction contingency of $145,613.00, for a total of $873,679.00. Toro Enterprises has completed multiple water main installation and replacement projects throughout the City, including the recent Mill Street and Harvard Water Main Replacement projects, and the contractor is considered reputable and well qualified for the required project scope.

VCWPD has completed their review of the project PS&E and is prepared to approve the encroachment permit for the jack and bore work, pending Council approval of the project contractor and submission of required insurance documentation. VCTC and Sierra Northern Railway will issue a separate right of entry agreement, with provisions for staff support and inspection during construction. This agreement and related deposits for staff time will be formalized pending Council approval of the project contractor. A budgetary allowance of $30,000.00 is requested at this time.

STRATEGIC PLAN:

The Project supports the currently adopted Strategic Plan in achieving the following goals:

Infrastructure, Transportation & Mobility
Goal: Maintain and develop the City’s infrastructure to be safe, sustainable, innovative and cost-efficient.

FISCAL IMPACTS:

Funding for the project’s construction is provided in the FY 2025-2027 capital improvement budget, utilizing the proposed FY 2025-2027 Water Main Replacement budget. This budgetary summary is presented in Tables 1 and 2 below.

Table 1: Funding Sources – Water Main Replacement
2025-2027 CIP Program Fund Budget
CIP 9108 - Water Main Replacement 620 - Water Enterprise $2,430,519 Total = $2,430,519
Table 2: Project Costs – Water Main Replacement
2025-2027 CIP Program Account Cost
Peck Road Water Line Repair Project (Construction) 620-5-9108-660 $873,697.00 VCTC/Railway Right of Entry/Inspection (Budgetary
Estimate)
620-5-9108-295 $30,000.00
Total = $903,679.00
244
OPTIONS:

In addition to the recommended action, the Council has available to it the following alternative options:

1. Do not approve the award of a construction contract to Toro Enterprises, Inc for the construction of the Peck Road Water Main Repair Project and direct staff to re-bid the project. This action would significantly delay critical infrastructure repair.

ATTACHMENTS:

EXHIBIT A - Project Location Map.pdf
EXHIBIT B - Peck Road Water Main Repair Project Bid Results.pdf EXHIBIT C - PECK ROAD WATER MAIN REPAIR PUBLIC WORKS CONTRACT.pdf 245

EXHIBIT A
Project Location Map
246
247

EXHIBIT B
Peck Road Water Main Repair Project Bid Results
248
1 Bob Woodward August 22, 2025
Interim City Engineer
City of Santa Paula
866 E. Main Street
Santa Paula, CA 93060
City of Santa Paula – Peck Road Waterline Repair Project (9108) REBID – Analysis of Contractor Bid Submittals
Dear Bob -
On July 24,2025 the City received four construction bids for the above project. I have reviewed the bid packages and this letter summarizes my findings and recommendations.

The contractors that submitted bids on the project are Cedro Construction, Inc. (Cedro), Toro Enterprises, Inc. (Toro), Blois Construction (Blois), and Travis Agricultural Construction (Travis). The review process involved the following:
• Review the submitted bid package forms for completeness. • Verify that the Addendum No. 1 paperwork was included in the bid. • Review and verify the bid quantities and proposed costs. • Review the status of the contractor’s license and insurance on the State of California Contractor’s State Licensing Board (CSLB) (www.cslb.ca.gov).
• Review the status of the Contractor’s Department of Industrial Relations (DIR) registration.

I reviewed the bid package for the two lowest bidders, Cedro and Toro, to determine that the packages included the appropriate forms and were filled out correctly.

Page 2 ends

Santa Paula City CouncilSeptember 3, 2025

Santa Paula City Council
September 3, 2025