Agenda packet — Shasta Lake City Council, June 3, 2025

CITY COUNCIL MEETING AGENDA June 3, 2025

CITY OF SHASTA LAKE

CITY COUNCIL

MEETING AGENDA
June 3, 2025
6:00 P.M.

Shasta Lake City Council Chambers
4488 Red Bluff Street  Shasta Lake, CA 96019
Mayor: Pamelyn Morgan
Vice Mayor: Justin Jones
Council Members: Toni Coates, Dan Ringwelski, Greg Watkins

OTHER WAYS TO PARTICIPATE IN THE MEETING
• Watch a livestream of the meeting online or view the recording any time after the meeting concludes at the following: cityofshastalake.org/meetings • Submit public comment electronically before the meeting to:
[email protected]. Public comment by email will be read into the record during consideration of the item the comment addresses. Each public comment will be limited to three minutes of reading. Include the item number you are commenting on in the subject line of the email. Once the vote has taken place on an item, no additional public comments will beaccepted.
• Submit public comment by mail addressed to City Clerk, City of Shasta Lake, PO Box 777, Shasta Lake, CA 96019. Mailed comments must be received one day prior to the meeting to be included.

1.0 CALL TO ORDER – REGULAR MEETING:

1.1 Call to order (please place electronic devices on silent)

1.2 Statement for the record of Council Members present or absent

1.3 Pledge of Allegiance

1.4 Invocation

2.0 AWARDS & RECOGNITIONS:

2.1 None

3.0 PRESENTATIONS:

3.1 None

4.0 COMMISSION, COMMITTEE, AND OUTSIDE AGENCY REPORTS:
1 CITY COUNCIL MEETING AGENDA June 3, 2025

5.0 PUBLIC COMMENT:

This time is set aside for citizens to address the City Council on matters listed on the Consent Agenda as well as other items not included on the Regular Agenda. If your comments concern an item noted on the regular agenda, please address the Council when that item is open for public comment. Each speaker is allocated three (3) minutes to speak. Speakers may not cede their time. Comments should be limited to matters within the jurisdiction of the City. Council discussion or action cannot be taken on items not listed on the agenda other than to receive comments. Speaker forms are available from the City Clerk, 4477 Main Street, Shasta Lake, on the City’s website, or at the back of the meeting hall. If you have documents to present to members of Council, please provide a minimum of seven copies. Pursuant to The Brown Act, the City Council cannot take action on Public Comment Items.

6.0 CONSENT AGENDA:

The items listed under the Consent Agenda are considered routine business and will be voted on together by one motion unless a Council Member requests a specific item to be removed and discussed separately.

6.1 Minutes of the Regular Meeting of May 20, 2025. (pg. 5)

6.2 Payrolls: (pg. 9)
Period Ending: 5/24/2025 Paid Date: 5/30/2025 $184,315.79

6.3 Discussion and possible action to approve a Resolution accepting the Quarterly Cash and Investment Report for the period ending March 31, 2025. (pg. 11)

6.4 Annual Resolutions for Deer Creek Manor Subdivision Assessment Districts. (pg. 17)
a) Resolution Initiating Proceedings for the Levy and Collection of Assessments Commencing in fiscal Year 2025-26 of the Deer Creek Manor Landscaping and Lighting District and ordering the preparation of an Engineer’s Report in connection herewith.
b) Resolution Preliminarily Approving the Engineer’s Report Regarding Deer Creek Manor Landscaping and Lighting District and the Levy and Collection of Assessments Commencing with fiscal year 2025-26.
c) Resolution Declaring the City’s Intention to Order the Levy and Collection of Assessments Commencing in fiscal year 2025-26 of the Deer Creek Manor Landscaping and Lighting District and Appointing a Time and Place for the Public Hearing Protests.
2 CITY COUNCIL MEETING AGENDA June 3, 2025
d) Resolution Initiating Proceedings for the Levy and Collection of Assessments Commencing in fiscal year 2025-26 of the Deer Creek Manor Drainage Maintenance District and ordering the preparation of an Engineer’s Report in connection herewith.
e) Resolution Preliminarily Approving the Engineer’s Report Regarding the Deer Creek Manor Drainage Maintenance District and the Levy and Collection of Assessments Commencing with Fiscal Year 2025-26. f) Resolution Declaring its Intention to Order the Levy and Collection of Assessments Commencing in Fiscal Year 2025-26 of the Deer Creek Manor Drainage Maintenance District and Appointing a Time and Place for the Public Hearing Protests

6.5 Annual Resolutions for Shasta Gateway Industrial Park (SGIP) Assessment Districts. (pg. 79)
a) Resolution Initiating Proceedings for the Levy and Collection of Assessments Commencing in fiscal Year 2025-26 of the Shasta Gateway Industrial Park Landscape Maintenance District and ordering the preparation of an Engineer’s Report in connection herewith. b) Resolution Preliminarily Approving the Engineer’s Report Regarding Shasta Gateway Industrial Park Landscape Maintenance District and the Levy and Collection of Assessments Commencing with fiscal year 2025-26. c) Resolution Declaring the City’s Intention to Order the Levy and Collection of Assessments Commencing in fiscal year 2025-26 of the Shasta Gateway Industrial Park Landscape Maintenance District and Appointing a Time and Place for the Public Hearing Protests.

6.6 Discussion and possible action to approve a Resolution adopting the sixth annual Wildfire Mitigation Plan. (pg. 111)

6.7 Discussion and possible action to approve a Resolution authorizing the City Manager to execute the Wildland Fire Protection Agreement to provide supplemental fire protection services within the city. (pg. 167)

7.0 PUBLIC HEARINGS:

7.1 None

8.0 REGULAR AGENDA:

8.1 Discussion and possible action to approve a Resolution accepting the Forensic Audit Report and approve the related journal entry. (pg. 185) 3 CITY COUNCIL MEETING AGENDA June 3, 2025

9.0 STAFF COMMENTS:

10.0 CITY COUNCIL COMMENTS AND REPORTS:

This is the time set aside for Council Members, who may so desire, to give brief comments or reports concerning City matters. The City Council may not enter into discussion on matters reported. Statements made by individual Council Members should not be interpreted as a statement of the City Council. The City Council only takes action by majority vote. • Brief reports by members of the Council regarding correspondence, events and/or meetings attended, and upcoming meetings/events.
• Suggestions/motions for future agenda items.
• In compliance with Assembly Bill 1234, Council will report on attendance at conferences/meetings/events where expenses are reimbursed by the City.

ADJOURNMENT:

Meetings are broadcast on the Wednesday following the meeting at 6:00 PM and the following Friday at 2:00 PM on Charter Channel 181. Videos of meetings are also available through the City website: www.cityofshastalake.org In Compliance with the Americans with Disabilities Act, if you need special assistance to participate in this meeting, please call (530) 275-7407. Notification 48 hours prior to the meeting is requested to enable the City to make reasonable arrangements to ensure accessibility to this meeting (28 CFR 35.102-35.104 ADA Title II). 4 CITY OF SHASTA LAKE

CITY COUNCIL MEETING MINUTES

MINUTES OF THE REGULAR MEETING
HELD TUESDAY, May 20, 2025, AT THE
CITY COUNCIL CHAMBERS, 4488 RED BLUFF ST, SHASTA LAKE, CALIFORNIA

1.0 CALL TO ORDER – REGULAR MEETING:

1.1 Vice Mayor Jones convened the regular meeting at 6:00 PM

1.2 Council Members present: Jones, Ringwelski, Watkins Councilwoman Coates and Mayor Morgan were not in attendance

1.3 Pledge of Allegiance was led by Councilman Ringwelski

1.4 Invocation was led by Vice Mayor Jones

2.0 AWARDS & RECOGNITIONS:

2.1 Proclamation: May as Mental Health Awareness Month

3.0 PRESENTATIONS:

3.1 Outside Agency Donation Reports
• Youth Options, Jennifer Coulter
• Shasta Lake Library, Kay Kobe and Joyce Ide
• Shasta Lake Heritage and Historical Society, Kay Kobe and Darlene Brown • Shasta Lake Chamber of Commerce, Kay Kobe

4.0 COMMISSION, COMMITTEE, AND OUTSIDE AGENCY REPORTS:

4.1 Ann Morningstar, Shasta Mosquito Vector

5.0 PUBLIC COMMENT:

Jim Mark, Shasta Lake resident
Cheryle Yednak, Shasta Lake resident
Darlene Brown, Shasta Lake resident

6.0 CONSENT AGENDA:

6.1 Minutes of the Regular Meeting of May 6, 2025.

6.2 Payrolls:

Period Ending: 4/26/2025 Paid Date: 5/02/2025 $175,115.94 Period Ending: 5/10/2025 Paid Date: 5/16/2025 $179,466.19

6.3 Checks, E-payments, and wires:
4/24/2025 $1,790,358.22
5/1/2025 $561,953.02
5 6.4 Monthly Report of Investment Transactions:

LAIF:

April $15,692,698.59
Chandler:

April $36,293,368.73

6.5 Resolution CC-2025-23 accepting the Zone D PRV Replacement Project and authorizing the filing of a Notice of Completion.

Motion/Vote
By motion made/seconded (Watkins/Ringwelski), and carried unanimously, the Consent Agenda was approved.

7.0 PUBLIC HEARINGS:

7.1 None

8.0 REGULAR AGENDA:

8.1 Resolution CC-2025-24 approving the name “Drop-In Skate ~ Shasta Lake” for the new skatepark facility located at 1325 Hardenbrook Avenue.

Parks and Recreation Commission Comment
Rose Smith, Chair
Cheryle Yednak, Commissioner
Public Comment
None
Motion/Vote:

By motion made/seconded (Watkins/Ringwelski), and carried unanimously, the item was approved.

8.2 Resolution CC-2025-25 authorizing withdrawal from the Shasta County Waste Management Agency Joint Powers Regional Agency.

Public Comment
None
Motion/Vote:

By motion made/seconded (Watkins/Ringwelski), and carried unanimously, the item was approved.

8.3 Resolution CC-2025-26 approving updated fees for Animal Control services pursuant to Shasta Lake Municipal Code section 6.12.090.

Public Comment
Jim Mark, Shasta Lake resident
6 Motion/Vote:

By motion made/seconded (Ringwelski/Watkins), and carried unanimously, the item was approved.

9.0 STAFF COMMENTS:

City Manager Jessaca Lugo provided an update on the City’s use of glyphosate.

She also provided an update on the Margaret Polf Park lighting replacement project and the Redding Recreation summer camp at Gateway schools.

Lastly, the City has welcomed two new staff members.

10.0 CITY COUNCIL COMMENTS AND REPORTS:

ADJOURNMENT:

With no further business, Vice Mayor Jones adjourned the meeting at 7:53 PM. ____________________________
CHARITY TATLOW, City Clerk
7 8
5/28/2025 8:55:17 AM Page 6 of 6
Payroll Check Register
City of Shasta Lake Report Summary
Pay Period: 5/11/2025-5/24/2025
Packet: PYPKT00649 - PE 5.24.2025
Payroll Set: City of Shasta Lake - 01
Type
3 Count
0 5,436.73

0.00 Regular Checks
Manual Checks
0 0.00
0 0.00
Amount
78 178,879.06
Total 81 184,315.79
Reversals
Voided Checks
Direct Deposits
9 10
Report and Recommendations 6.3 Reviewed and Approved

City Manager

AGENDA ITEM
City Council
TO: Mayor and City Council Members
FROM: Wendy Howard, Finance Director
DATE: June 3, 2025
SUBJECT: CASH & INVESTMENT REPORT FOR MARCH 31, 2025
FILE NO:

RECOMMENDATION:

Staff submits for approval the attached Cash & Investment Report for the period ending March 31, 2025.

BACKGROUND:

Per California Government Code section 53600.5 and the City’s investment policy, the primary objectives of the City’s investment program, listed in order of priority, are safety, liquidity and return. The City’s investment policy, which complies with Code, is designed to meet the requirements of Code and ensure that the City’s funds are prudently managed
The City’s investment policy requires that the Finance Director submit an investment report to the City Council (governing body) each quarter that consists of the following information:
 issuers (bank or institution)
 type of investment or description
 dollar amount
 interest rate
 market valuation
 percent of each investment within the overall portfolio  date of maturity
11 The source of the valuation of each investment is required to be reported to the City Council. Additionally, a statement indicating the agency’s ability, or lack thereof, to meet the next six (6) months cash flow requirements is required.

Each of the criteria listed above has been addressed in the attached analysis of the cash and investments that the City held on March 31, 2025. The source of market valuations has been quoted from documents received from the custodian bank or the institution holding the investments. If staff did not receive this information from the bank or institution, market value has been listed as equal to the carrying amount. Additionally, we have indicated whether funds are “restricted” for a particular purpose. Restricted funds are usually the amount of funds required to service the last debt service payment on a loan or funds for special projects (water improvement project and housing rehabilitation).

On an overall basis, the City of Shasta Lake should be able to meet its cash flow requirements for the next six months.

FISCAL IMPACTS:

None
ATTACHMENTS:
• City of Shasta Lake Cash & Investment Report
• Resolution for the approval of the March 31, 2025 Cash & Investment Report • Cash and Investment Notes
DISTRIBUTION:

City of Shasta Lake City Council
City of Shasta Lake Files
12 This is a summary of the City’s investments arranged by the different institutions holding the assets.

Market Date of
Bank or Institution Description Amount Interest Rate Valuation % of Portfolio Maturity Cornerstone Community Bank Checking Account $1,018,313 n/a $1,018,313 1.8135% n/a Cornerstone Community Bank Money Market Account $4,947,711 n/a $4,947,711 8.8111% n/a City of Shasta Lake Petty Cash $2,100 n/a $2,100 0.0037% n/a US Bank Investments $36,330,650 variable $36,330,650 64.6990% Varies State of California LAIF-City $13,543,451 4.48% $13,554,952 24.1392% n/a Shasta County Trustee
(Restricted) LAIF-County* $299,351 4.48% $299,605 0.5335% n/a Grand Total $56,141,576 $56,153,331 100%
CalPERS CERBT ** Retiree Health Benefit Trust $9,979,272 variable $9,979,272 n/a n/a CalPERS CEPPT ** Retiree Pension Benefit Trust $102,305 variable $102,305 n/a n/a *Restricted = Debt Service Reserve Requirements
** This is a portfolio investment and not a bank deposit. Each employer owns a percentage of the portfolio, and does not have direct ownership of the securities in the portfolio.

It is expected that the City of Shasta Lake will be able to meet its cash flow requirements for the next six months. ____________________________________ 31-Mar-2025
Wendy Howard Date
Finance Director
City of Shasta Lake
Analysis of Cash and Investments
March 31, 2025
13 RESOLUTION CC-2025-XX

A RESOLUTION BY THE CITY OF SHASTA LAKE CITY COUNCIL ACCEPTING THE

QUARTERLY CASH AND INVESTMENT REPORT FOR THE PERIOD ENDING MARCH 31, 2025
WHEREAS, the Chief Fiscal Officer is required under Senate Bills 564 and 866 to provide a quarterly investment report to the City Council, and
WHEREAS, the report includes the issuers, type of investment or description, dollar amount, interest rate, market valuation, the percent of each investment within the overall portfolio, the date of maturity, and
WHEREAS, the source of the valuation of each investment has been quoted from documents received from the bank or institution that is the issuer of each of the investments and when not supplied the amount has been listed as equal to the carrying value, and
WHEREAS, on an overall basis, the City of Shasta Lake will be able to meet its cash flow requirements for the next six months.

NOW, THEREFORE BE IT RESOLVED that the Shasta Lake City Council accepts the Quarterly Cash and Investment Report for the Period ending March 31, 2025 for review.

PASSED, APPROVED, AND ADOPTED this 3rd day of June 2025 by the following vote:

AYES:

NOES:

ABSENT:
_______________________________
PAMELYN ANNE MORGAN, Mayor
ATTEST:
____________________________

CHARITY TATLOW, CMC
City Clerk
14 Cash Accounts Held at March 31, 2025
CCB Checking Account - The City’s checking account at Cornerstone Community Bank is primarily used to manage the day-to-day operations of the City. The Money Market account is used to facilitate liquidity. Cornerstone is matching LAIF interest.

Wells Fargo Advisors CD’s (Managed by Chandler) - The Wells Fargo account holds a mix of investments, which comply with California regulations. The yield on these investments varies.

Local Agency Investment Fund (LAIF)-City - LAIF is where the City keeps its idle cash for all funds. It’s essentially the City’s cash reserves and is necessary for liquidity. This type of account allows the City to deposit and withdraw funds a maximum of 15 transactions per month without fees or penalties.

LAIF-County - The County LAIF account is essentially a reserve fund for the debt service for the USDA sewer loan. This $5.6 million loan was used to finance the expansion of the wastewater treatment plant. The final payment on the bond is due December 2034. 15 16
Report and Recommendations 6.4
Reviewed and Approved
City Manager

AGENDA ITEM
City Council
TO: Mayor and City Council Members
FROM: Wendy Howard, Finance Director
Jason Peterson, Finance & General Services Manager
DATE: June 3, 2025
SUBJECT: DEER CREEK MANOR SUBDIVISION INTENT TO LEVY AND

COLLECT ON ASSESSMENT DISTRICT RESOLUTION
FILE NO:

RECOMMENDATION:

Staff recommends approval of the following Resolutions:
a) Resolution Initiating Proceedings for the Levy and Collection of Assessments Commencing in fiscal Year 2025-26 of the Deer Creek Manor Landscaping and Lighting District and ordering the preparation of an Engineer’s Report in connection herewith.
b) Resolution Preliminarily Approving the Engineer’s Report Regarding Deer Creek Manor Landscaping and Lighting District and the Levy and Collection of Assessments Commencing with fiscal year 2025-26. c) Resolution Declaring the City’s Intention to Order the Levy and Collection of Assessments Commencing in fiscal year 2025-26 of the Deer Creek Manor Landscaping and Lighting District and Appointing a Time and Place for the Public Hearing Protests.
d) Resolution Initiating Proceedings for the Levy and Collection of Assessments Commencing in fiscal year 2025-26 of the Deer Creek Manor Drainage Maintenance District and ordering the preparation of an Engineer’s Report in connection herewith.
17 e) Resolution Preliminarily Approving the Engineer’s Report Regarding the Deer Creek Manor Drainage Maintenance District and the Levy and Collection of Assessments Commencing with Fiscal Year 2025-26.
f) Resolution Declaring its Intention to Order the Levy and Collection of Assessments Commencing in Fiscal Year 2025-26 of the Deer Creek Manor Drainage Maintenance District and Appointing a Time and Place for the Public Hearing Protests.

Adoption of the Resolutions is an annual requirement pursuant to state law.

The proposed time and place for the public hearing is Tuesday, June 17, 2025 6:00 PM at the City Council Chambers.

BACKGROUND:

On June 19, 2007, the Council adopted Resolutions related to establishing a Landscaping and Lighting District and Benefit Assessment District to provide a funding source for the maintenance of improvements within Phases 1-4 of the Deer Creek Manor Subdivision as a condition of approval of the Deer Creek Manor Subdivision (Phases I, II, III and IV), designated open space, neighborhood parks, and retention/detention facilities must be maintained by a homeowner’s association or other funding/maintenance mechanism acceptable to the City. The developers formed a Landscaping and Lighting District and Benefit Assessment District (Drainage Maintenance District) to provide for long-term maintenance.

Engineers Report
The Resolutions approving the Engineer’s reports are clear that the Council is preliminarily approving the Reports. As allowed by state code, the Engineer’s Report may be amended at any time prior to the public hearing.

Landscaping and Lighting District
The District was formed pursuant to the provisions of the Landscaping and Lighting Act of 1972 (Section 22500 et seq. of the California Streets and Highways Code). The attached Engineer’s Report describes the District, the improvements, and the maximum amount for assessments to be levied against the properties commencing in the fiscal year 2025-26 and the proposed applied rate for the fiscal year 2025-26.

The District provides for the continued operation and maintenance of street lighting, medians, parkways, slopes, open spaces and drainage basins. The attached Engineer’s Report provides items that may be included.

The maximum amount of the per-parcel assessment for this District is $582.41. 18 However, the applied rate for fiscal year 2025-26 is $255.00, unchanged from the prior fiscal year.

Commencing in each fiscal year thereafter, the maximum assessment rate established in the previous year will be adjusted by the greater of:

1. The percentage change in the Consumer Price Index reported by the local Consumer Price Index (CPI) of all Urban Consumers, San FranciscoOakland-San Jose Area; or

2. Three percent (3%).

Drainage Maintenance District
This District was formed pursuant to the provisions of the Benefit Assessment Act of 1982 (Section 54703 et seq. of the California Government Code). The attached Engineer’s Report describes the District, the improvements, and the maximum amount for the assessments to be levied against properties commencing in fiscal year 2025-26.

The District provides for the continued operation and maintenance of drainage and flood control facilities. The attached Engineer’s Report provides items that may be included in this District. The maximum amount of the per-parcel assessment for this District is $553.83 for the parcels.

However, the applied rate for fiscal year 2025-26 is $35.72, a $0.42 decrease from the prior fiscal year assessed amount of $36.14.

Commencing in each fiscal year thereafter, the maximum assessment rate established in the previous year will be adjusted by the greater of:

1. The percentage change in the Consumer Price Index reported by the local Consumer Price Index (CPI) of all Urban Consumers, San Francisco-Oakland-San Jose Area; or

2. Three percent (3%).

FISCAL IMPACTS:

None.

ATTACHMENTS:
• Resolutions Initiating Proceedings for the Levy and Collection of Assessments for both the Landscaping and Lighting and the Drainage Maintenance Districts • Resolutions Preliminarily Approving the Engineer’s Report for both the Landscaping and Lighting and the Drainage Maintenance Districts 19 • Resolutions Declaring the City’s Intention to Order the Levy and Collection of Assessments and Appointing a Time and Place for the Public Hearing for both the Landscaping and Lighting and the Drainage Maintenance Districts • Engineer’s Report on the Landscaping and Lighting District • Engineer’s Report on the Drainage Maintenance District DISTRIBUTION:

City of Shasta Lake City Council
City Manager
City Attorney
20 RESOLUTION NO. 2025-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SHASTA LAKE,

COUNTY OF SHASTA, STATE OF CALIFORNIA INITIATING PROCEEDINGS FOR

THE ANNUAL LEVY AND COLLECTION OF ASSESSMENTS FOR DEER CREEK MANOR LANDSCAPING AND LIGHTING DISTRICT FOR FISCAL YEAR 2025/2026 PURSUANT TO THE LANDSCAPING AND LIGHTING ACT OF 1972, PART 2 OF DIVISION 15 OF THE STREETS AND HIGHWAYS CODE AND AS PROVIDED BY ARTICLE XIII D OF THE CALIFORNIA CONSTITUTION; AND ORDERING THE PREPARATION OF AN ENGINEER’S REPORT IN CONNECTION THEREWITH

THE CITY COUNCIL OF THE CITY OF SHASTA LAKE FINDS, DETERMINES, ORDERS AND RESOLVES AS FOLLOWS:

Section 1. The City Council hereby proposes to levy and collect annual assessments for the Deer Creek Manor Landscaping and Lighting District (hereinafter referred to as the “District”), and to levy and collect assessments against the lots and parcels of land within such District to pay for the costs and expenses of the improvements described in Section 3 hereof for the fiscal year commencing July 1, 2025 and ending June 30, 2026, pursuant to the Landscaping and Lighting Act of 1972, being Part 2 of Division 15 of the Streets and Highways Code (the "Act") and as provided by Article XIII D of the California Constitution.

Section 2. The general location and boundaries of the proposed District including the amendment to the boundaries is shown on maps on file in the office of the City Clerk, and is incorporated herein by reference, and open to public inspection. The designation of the existing District is as follows: “Deer Creek Manor Landscaping and Lighting District”.

Section 3. The proposed improvements may be briefly described as follows: the ongoing maintenance, operation and servicing of local landscaping and street lighting improvements established or installed in connection with development of properties within the District. The improvements may consist of all or a portion of the public landscaped areas, street lighting and appurtenant facilities within and adjacent to the District. These improvements generally include, but are not limited to the materials, equipment, utilities, labor, contract services and incidental expenses necessary for the ongoing maintenance and operation of the landscaping and lighting improvements, amenities and appurtenant facilities within public properties, rightsof-way or easements including street lighting and various landscaped parkways, medians, slopes, open space areas, detention basins and related amenities including, but not limited to plantings, trees, monuments or other ornamental features, fencing, sidewalks and other facilities or hardscapes constructed and installed as part of the development plans and agreements approved for the development of the lots and parcels within the District.

Section 4. The City Council hereby designates Willdan Financial Services as the Engineer for the purposes of these proceedings and orders the Engineer to prepare and file with the City Clerk a written report in accordance with Article XIII D, Section 4 of the California Constitution and Article 4 (commencing with Section 22565) of Chapter 1 of the Act for that portion of the Fiscal Year 2025/2026 commencing July 1, 2025 and ending June 30, 2026. Such Report shall refer to the District by its distinctive designations. 21 Section 5. Lots or parcels within the District that are owned or used by any county, city, city and county, special district or any other local or regional governmental entity, the State of California or the United States shall be assessed unless the City demonstrates by clear and convincing evidence that such lots or parcels receive no special benefit from the proposed improvements.
*********
PASSED, APPROVED, AND ADOPTED THIS day of , 2025.

STATE OF CALIFORNIA )
COUNTY OF SHASTA ) ss

CITY OF SHASTA LAKE )
I, _____________________________________, City Clerk of the City of Shasta Lake, County of Shasta, State of California do hereby certify that the foregoing Resolution No. was adopted by the City Council of said City of Shasta Lake at a regular meeting of said council held on the _______day of _____________, 2025 by the following vote:

AYES:

NOES:

ABSENT:

ABSTAINED:

ATTEST:
_____________________________________

PAMELYN ANNE MORGAN, MAYOR

CITY OF SHASTA LAKE

STATE OF CALIFORNIA
_____________________________________

CHARITY TATLOW, CITY CLERK

CITY OF SHASTA LAKE

STATE OF CALIFORNIA
22 RESOLUTION NO. 2025-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SHASTA LAKE,

STATE OF CALIFORNIA INITIATING PROCEEDINGS FOR THE ANNUAL LEVY

AND COLLECTION OF ASSESSMENTS FOR THE DEER CREEK MANOR
DRAINAGE MAINTENANCE DISTRICT FOR FISCAL YEAR 2025/2026 PURSUANT TO THE BENEFIT ASSESSMENT ACT OF 1982; AND ORDERING THE PREPARATION OF AN ENGINEER’S REPORT IN CONNECTION

THEREWITH

THE CITY COUNCIL OF THE CITY OF SHASTA LAKE FINDS, DETERMINES, ORDERS AND RESOLVES AS FOLLOWS:

Section 1. The City Council through previous resolutions has established and levied annual assessments and charges for the Deer Creek Manor Drainage Maintenance District (hereinafter referred to as the “District”). The Deer Creek Manor Drainage Maintenance District was formed and is levied pursuant to the provisions of the Benefit Assessment Act 1982, being chapter 6.4 of the California Government Code, commencing with Section 54703 (hereinafter referred to as the “1982 Act”). The 1982 Act provides for the collection of assessments and charges by the County of Shasta on behalf of the City of Shasta Lake to pay for the costs and expenses required to service and maintain the drainage (storm drain) improvements and related thereto.

Section 3. Improvements. The proposed improvements include the operation, maintenance and servicing of the street and drainage improvements and appurtenant facilities that are necessary and essential requirements for the orderly development of properties within the District to their full potential, consistent with the conditions for development of the properties, and protection of downstream properties which could be negatively affected by increased storm runoff from the development of these properties. These improvements generally include, but are not limited to the repair of potholes, cracks or other common failures in the asphalt surface; repair or replacement of curbs, gutters, driveway approaches and sidewalks as required in connection with the maintenance of the streets; repair or installation of street signs, barricades, fencing or other delineation; mechanized sweeping and cleaning of the streets and gutters; slurry sealing, overlays and re-striping of the street surfaces. The improvements also generally include but are not limited to the grading of access perimeter roads; repair of erosion to access roads; debris clearance; dust control through the application of soil stabilization agents; weed abatement; mosquito and vector control; water treatment and monitoring; maintenance, cleaning and minor repairs to storm drain inlets, outlets, pumps, filters, pipes and other drainage related equipment. Detailed maps and descriptions of the location and extent of the specific improvements to be maintained by the District are on file in the Office of Public Works of the City of Shasta Lake and by reference these plans and specifications are made part of this Resolution. 23 Section 4. The City Council hereby designates Willdan Financial Services as the Engineer for the purposes of these proceedings and orders the Engineer to prepare and file with the City Clerk a written report in accordance for that portion of the fiscal year 2025/2026 commencing July 1, 2025 and ending June 30, 2026. Such Report shall refer to the District by its distinctive designations. Accordance with Chapter 6.4 of the California Government Code as required by Section 54703 of the 1982 Act. Said Engineer’s Report shall contain a description of the improvements and services, an estimate of the costs financed by the levy, the properties benefiting from the improvements, the method of apportioning the assessments and calculating the charges, and any substantial changes to the existing improvements.

Section 5. Lots or parcels within the District that are owned or used by any county, city, city and county, special district or any other local or regional governmental entity, the State of California or the United States shall be assessed unless the City demonstrates by clear and convincing evidence that such lots or parcels receive no special benefit from the proposed improvements.
24 *********
PASSED, APPROVED, AND ADOPTED THIS day of , 2025.

STATE OF CALIFORNIA )
COUNTY OF SHASTA ) ss

AYES:

NOES:

ABSENT:

ABSTAINED:
________________________________________________
ATTEST:

PAMELYN ANNE MORGAN, MAYOR

CITY OF SHASTA LAKE

STATE OF CALIFORNIA
_____________________________________

CHARITY TATLOW, CITY CLERK

CITY OF SHASTA LAKE

STATE OF CALIFORNIA
25 RESOLUTION NO. 2025-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SHASTA LAKE,

COUNTY OF SHASTA, STATE OF CALIFORNIA PRELIMINARILY APPROVING

THE REPORT OF THE ENGINEER IN CONNECTION WITH THE ANNUAL LEVY

OF AND COLLECTION OF ASSESSMENTS OF THE DEER CREEK MANOR LANDSCAPING AND LIGHTING DISTRICT FOR FISCAL YEAR 2025/2026, PURSUANT TO THE LANDSCAPING AND LIGHTING ACT OF 1972, PART 2 OF DIVISION 15 OF THE STREETS AND HIGHWAYS CODE AND AS PROVIDED BY

ARTICLE XIII D OF THE CALIFORNIA CONSTITUTION

THE CITY COUNCIL OF THE CITY OF SHASTA LAKE FINDS, DETERMINES, ORDERS AND RESOLVES AS FOLLOWS:

Section 1. The City Council, pursuant to the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the Streets and Highways Code (the "Act") and as provided by Article XIII D of the California Constitution, by its previous resolution initiated proceedings for the annual levy and collection of assessments and consideration of amendment to the boundaries of Deer Creek Manor Landscaping and Lighting District (hereinafter referred to as the “District”) as described on maps of the District on file in the office of the City Clerk and incorporated herein by reference, and the levy and collection of assessments against the assessable lots and parcels of land within such District for the fiscal year commencing July 1, 2025 and ending June 30, 2026 and ordered the Engineer, Willdan Financial Services, to prepare and file a written report in accordance with Article XIII D, Section 4 of the California Constitution and Article 4 of Chapter 1 of the Act.

Section 2. The Engineer has prepared and filed with the City Clerk of the City of Shasta Lake and the City Clerk has presented to the City Council such report entitled "City of Shasta Lake Engineer’s Report, Deer Creek Manor Landscaping and Lighting District, Engineer’s Annual Levy Report” (hereinafter referred to as the "Report") which pertains to the annual levy of assessments and the amendment to the boundaries of the District.

Section 3. The City Council has carefully examined and reviewed the Report, and the Report is hereby approved as filed.
26 *********
PASSED, APPROVED, AND ADOPTED THIS day of , 2025.

STATE OF CALIFORNIA )
COUNTY OF SHASTA ) ss

AYES:

NOES:

ABSENT:

ABSTAINED:

ATTEST:
_____________________________________

PAMELYN ANNE MORGAN, MAYOR

CITY OF SHASTA LAKE

STATE OF CALIFORNIA
_____________________________________

CHARITY TATLOW, CITY CLERK

CITY OF SHASTA LAKE

STATE OF CALIFORNIA
27 RESOLUTION NO. 2025-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SHASTA LAKE,

COUNTY OF SHASTA, STATE OF CALIFORNIA PRELIMINARILY APPROVING

THE REPORT OF THE ENGINEER IN CONNECTION WITH THE ANNUAL LEVY

OF AND COLLECTION OF ASSESSMENTS OF THE DEER CREEK MANOR DRAINAGE MAINTENANCE DISTRICT FOR FISCAL YEAR 2025/2026, PURSUANT TO THE BENEFIT ASSESSMENT ACT OF 1982

THE CITY COUNCIL OF THE CITY OF SHASTA LAKE FINDS, DETERMINES, ORDERS AND RESOLVES AS FOLLOWS:

Section 1. The City Council pursuant to provisions of the Benefit Assessment Act of 1982, being Chapter 6.4 of the California Government Code, commencing with Section 54703 (hereinafter referred to as the “1982 Act”) did by previous Resolution, order the preparation of the Fiscal Year 2025/2026 Engineer’s Report for the Deer Creek Manor Drainage Maintenance District (hereinafter referred to as the “District”), by its previous resolution initiated proceedings for the annual levy and collection of assessments and consideration of an amendment to the boundaries of Deer Creek Manor Drainage Maintenance District (hereinafter referred to as the “District”) as described on maps of the District on file in the office of the City Clerk and incorporated herein by reference, and the levy and collection of assessments against the assessable lots and parcels of land within such District for the fiscal year commencing July 1, 2025 and ending June 30, 2026 and ordered the Engineer, Willdan Financial Services, to prepare and file a written report in accordance , with Section 54703 of the 1982 Act has prepared and filed with the City Clerk an Engineer’s Report for fiscal year 2025/2026 and said report has been presented to the City Council and is incorporated herein by reference.

Section 2. The Engineer has prepared and filed with the City Clerk of the City of Shasta Lake and the City Clerk has presented to the City Council such report entitled "City of Shasta Lake Engineer’s Report, Deer Creek Manor Drainage Maintenance, Engineer’s Annual Levy Report” (hereinafter referred to as the "Report") which pertains to the annual levy of assessments and the amendment to the boundaries of the District.

Section 3. The City Council has carefully examined and reviewed the Report, and the Report is hereby approved as filed.
28 *********
PASSED, APPROVED, AND ADOPTED THIS day of , 2025.

STATE OF CALIFORNIA )
COUNTY OF SHASTA ) ss

AYES:

NOES:

ABSENT:

ABSTAINED:

ATTEST:
_____________________________________

PAMELYN ANNE MORGAN, MAYOR

CITY OF SHASTA LAKE

STATE OF CALIFORNIA
_____________________________________

CHARITY TATLOW, CITY CLERK

CITY OF SHASTA LAKE

STATE OF CALIFORNIA
29 RESOLUTION NO. 2025 -

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SHASTA LAKE,

COUNTY OF SHASTA, STATE OF CALIFORNIA DECLARING ITS INTENTION TO

ORDER THE ANNUAL LEVY AND COLLECTION OF ASSESSMENTS OF DEER

CREEK MANOR LANDSCAPING AND LIGHTING DISTRICT FOR FISCAL YEAR 2025/2026 PURSUANT TO THE LANDSCAPING AND LIGHTING ACT OF 1972, PART 2 OF DIVISION 15 OF THE STREETS AND HIGHWAYS CODE AND AS PROVIDED

BY ARTICLE XIII D OF THE CALIFORNIA CONSTITUTION, AND APPOINTING A

TIME AND PLACE FOR HEARING PROTESTS

THE CITY COUNCIL OF THE CITY OF SHASTA LAKE FINDS, DETERMINES, ORDERS AND RESOLVES AS FOLLOWS:

Section 1. By its previous resolution, the City Council initiated proceedings pursuant to the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the Streets and Highways Code, commencing with Section 22500 (hereinafter referred to as the "Act") and as provided by Article XIII D of the California Constitution, for the levy and collection of annual assessments against the assessable lots and parcels of land within the Deer Creek Manor Landscaping and Lighting District (hereinafter referred to as the “District”) described on maps on file in the office of the City Clerk and incorporated herein by reference, for Fiscal Year 2025/2026 and ordered the Engineer, Willdan Financial Services, to prepare and file a written report in accordance with Article XIII D, Section 4 of the California Constitution and Article 4 of Chapter 1 of the Act. The Engineer has prepared and filed a written report (the “Report”) with the City Clerk, which pertains to the annual levy and collection of assessments and amendment to the boundaries of the District; and by previous resolution, the City Council approved the Engineer's Report.

Section 2. The City Council hereby (1) declares its intention to order the annual levy and collection of assessments against the assessable lots and parcels of land within such District for that portion of the fiscal year commencing July 1, 2025 and ending June 30, 2026 and (2) to pay the costs and expenses of the improvements described in Section 3. The assessments proposed by this resolution were approved by the property owners pursuant to a mailed ballot election conducted in accordance with Article XIII D of the California Constitution. The City Council in subsequent fiscal years may thereafter impose the assessment at any rate or amount that is less than or equal to the maximum assessment amount authorized for previous fiscal year, increased each year by the greater of 3% or the percentage increase of the Consumer Price Index, All Urban Consumers, for the San Francisco-Oakland-Hayward, CA (“CPI”), as determined by the United States Department of Labor, or its successor without conducting another mailed ballot election.

Section 3. The proposed improvements may be briefly described as follows: the operation, maintenance and servicing of turf, ground cover, shrubs, trees, irrigation, lighting systems, entry monuments, walls, drainage systems, park facilities, and associated appurtenances, located in public places within the boundaries of the District. These improvements include all necessary service, operations, administration, and maintenance required to keep the abovementioned improvements in a healthy, vigorous, and satisfactory condition. 30 Section 4. The general location and boundaries of the proposed District including the amendment to the boundaries is shown on maps on file in the office of the City Clerk, and is incorporated herein by reference, and open to public inspection. The designation of the existing District is as follows: “Deer Creek Manor Landscaping and Lighting District”.

Section 5. Reference is hereby made to the Engineer's Annual Levy Report, on file in the office of the City Clerk and open to public inspection, for a full and detailed description of the improvements, the amended boundaries of the District and the proposed assessments upon assessable lots and parcels of land within the District.

Section 6. Notice is hereby given that on the 17th day of June 2025 at 6:00 pm, a public hearing will be held in the City Council Chambers at 4488 Red Bluff Street, Shasta Lake, regarding the Deer Creek Manor Landscape and Lighting District. The public hearing will afford interested persons the opportunity to hear and be heard.

Section 7. The City Clerk is hereby authorized and directed to give notice of the public hearing by publishing this resolution not less than one time and not less than ten days prior to the above hearing date as set forth in Section 6 and in accordance with law.

Section 8. Lots or parcels within the District that are owned or used by any county, city, city and county, special district, or any other local or regional governmental agency, the State of California or the United States shall be assessed unless the City demonstrates by clear and convincing evidence that such lots or parcels receive no special benefit from the proposed improvements.
31 *********
PASSED, APPROVED, AND ADOPTED THIS day of , 2025.

STATE OF CALIFORNIA )
COUNTY OF SHASTA ) ss

AYES:

NOES:

ABSENT:

ABSTAINED:

ATTEST:
_____________________________________

PAMELYN ANNE MORGAN, MAYOR

CITY OF SHASTA LAKE

STATE OF CALIFORNIA
_____________________________________

CHARITY TATLOW, CITY CLERK

CITY OF SHASTA LAKE

STATE OF CALIFORNIA
32 RESOLUTION NO. 2025 -

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SHASTA LAKE, COUNTY

OF SHASTA, STATE OF CALIFORNIA DECLARING ITS INTENTION TO ORDER THE

ANNUAL LEVY AND COLLECTION OF ASSESSMENTS OF DEER CREEK MANOR DRAINAGE MAINTENANCE DISTRICT FISCAL YEAR 2025/2026 PURSUANT TO THE BENEFIT ASSESSMENT ACT OF 1982, AND APPOINTING A TIME AND PLACE FOR

PUBLIC HEARING PROTESTS

THE CITY COUNCIL OF THE CITY OF SHASTA LAKE FINDS, DETERMINES, ORDERS AND RESOLVES AS FOLLOWS:

Section 1. By its previous resolution, the City Council initiated proceedings pursuant to the Benefit Assessment Act of 1982, being chapter 6.4, the California Government Code, commencing with Section 54703 (hereinafter referred to as the “1982 Act”), for the levy and collection of annual assessments against the assessable lots and parcels of land within the Deer Creek Manor Drainage Maintenance District (hereinafter referred to as the “District”) described on maps on file in the office of the City Clerk and incorporated herein by reference, for Fiscal Year 2025/2026 and ordered the Engineer, Willdan Financial Services, to prepare and file a written report in accordance with the 1982 Act. The Engineer has prepared and filed a written report (the “Report”) with the City Clerk, which pertains to the annual levy and collection of assessments and amendment to the boundaries of the District; and by previous resolution, the City Council approved the Engineer's Report.

Section 2. The City Council hereby (1) declares its intention to order the annual levy and collection of assessments against the assessable lots and parcels of land within such District for that portion of the fiscal year commencing July 1, 2025 and ending June 30, 2026 and (2) to pay the costs and expenses of the improvements described in Section 3. The assessments proposed by this resolution were approved by the property owners pursuant to a mailed ballot election conducted in accordance with the 1982 Act. The City Council in subsequent fiscal years may thereafter impose the assessment at any rate or amount that is less than or equal to the maximum assessment amount authorized for previous Fiscal Year, increased each year by the greater of 3% or the percentage increase of the Consumer Price Index, All Urban Consumers, for the San Francisco-OaklandHayward, CA (“CPI”), as determined by the United States Department of Labor, or its successor without conducting another mailed ballot election.

Section 3. The proposed improvements may be briefly described as follows: the operation, maintenance and servicing of the street and drainage improvements and appurtenant facilities that are necessary and essential requirements for the orderly development of properties within the District to their full potential, consistent with the conditions for development of the properties, and protection of downstream properties which could be negatively affected by increased storm runoff from the development of these properties. These improvements generally include, but are not limited to the repair of potholes, cracks or other common failures in the asphalt surface; repair or replacement of curbs, gutters, driveway approaches and sidewalks as required in connection with the maintenance of the streets; repair or installation of street signs, barricades, fencing or other delineation; mechanized sweeping and cleaning of the streets and gutters; slurry sealing, overlays and re-striping of the street surfaces. The improvements also generally include, but are not limited to the grading of access perimeter roads; repair of erosion to access roads; debris clearance; dust 33 control through the application of soil stabilization agents; weed abatement; mosquito and vector control; water treatment and monitoring; maintenance, cleaning and minor repairs to storm drain inlets, outlets, pumps, filters, pipes and other drainage related equipment. Detailed maps and descriptions of the location and extent of the specific improvements to be maintained by the District are on file in the Office of Public Works of the City of Shasta Lake and by reference these plans and specifications are made part of this Resolution.

Section 4. The general location and boundaries of the proposed District including the amendment to the boundaries is shown on maps on file in the office of the City Clerk, and is incorporated herein by reference, and open to public inspection. The designation of the existing District is as follows: “Deer Creek Manor Drainage Maintenance District”.

Section 6. Notice is hereby given that on the 17th day of June, 2025 at 6:00pm, a public hearing will be held in the City Council Chambers located at 4488 Red Bluff Street, Shasta Lake, regarding the Deer Creek Manor Drainage Maintenance District. The public hearing will afford interested persons the opportunity to hear and be heard.

Section 8. Lots or parcels within the District that are owned or used by any county, city, city and county, special district or any other local or regional governmental agency, the State of California or the United States shall be assessed unless the City demonstrates by clear and convincing evidence that such lots or parcels receive no special benefit from the proposed improvements.
34 *********
PASSED, APPROVED, AND ADOPTED THIS day of , 2025.

STATE OF CALIFORNIA )
COUNTY OF SHASTA ) ss

AYES:

NOES:

ABSENT:

ABSTAINED:

ATTEST:
_____________________________________

PAMELYN ANNE MORGAN, MAYOR

CITY OF SHASTA LAKE

STATE OF CALIFORNIA
_____________________________________

CHARITY TATLOW, CITY CLERK

CITY OF SHASTA LAKE

STATE OF CALIFORNIA
35 27368 Via Industria
Suite 200
Temecula, CA 92590
T 951.587.3500 | 800.755.6864
F 951.587.3510
www.willdan.com/financial
City of Shasta Lake
Deer Creek Manor
Drainage Maintenance District
2025/2026 ENGINEER’S ANNUAL LEVY REPORT
Intent Meeting: June 3, 2025
Public Hearing: June 17, 2025
36 AFFIDAVIT FOR THE ENGINEER’S REPORT

DEER CREEK MANOR DRAINAGE MAINTENANCE DISTRICT
Establishment of Annual Assessments for the:

City of Shasta Lake
County of Shasta, State of California
This Final Engineer’s Report (the “Report”) and the enclosed District Diagram showing the exterior boundaries of the territory formed as the Deer Creek Manor Drainage Maintenance District (hereinafter referred to as “District”); and each lot, parcel, and subdivision of land within said territory as the same existed at the time of the passage of the Resolution of Intention. Reference is hereby made to the Shasta County Assessor’s maps for a detailed description of the lines and dimensions of each lot, parcel, and subdivision of land within said territory and said District. The enclosed Report that includes a description of the plans and specifications, method of apportionment, budgets and special benefit assessments associated therewith. The undersigned respectfully submits the enclosed Report as directed by the City Council.

Dated this ____________ day of ______________, 2025.

Willdan Financial
Assessment Engineer
On Behalf of the City of Shasta Lake
By: ________________________________
Chonney Gano, Project Manager
District Administration Services
By: ________________________________
Tyron Peters
PE # C 81888
37 TABLE OF CONTENTS
INTRODUCTION.....................................................................................................1 I. PLANS AND SPECIFICATIONS .......................................................................4 A. BENEFITING PROPERTIES WITHIN THE DISTRICT .............................4 B. FUNDING AUTHORIZED BY THE 1982 ACT...........................................4 C. DESCRIPTION OF IMPROVEMENTS......................................................5 Drainage Maintenance .................................................................................................... 5 II. METHOD OF APPORTIONMENT ...................................................................7 A. BENEFIT ANALYSIS ................................................................................7 B. ASSESSMENT METHODOLOGY............................................................8 Equivalent Benefit Units................................................................................................. 8 Assessment Calculations............................................................................................... 9 C. ASSESSMENT RANGE FORMULA........................................................10 III. DISTRICT BUDGET .......................................................................................11 IV. DISTRICT DIAGRAM.....................................................................................13 V. ASSESSMENT ROLL....................................................................................15 38 FY 2025/2026 Deer Creek Manor Drainage Maintenance District Page 1 of 15

INTRODUCTION
Pursuant to the provisions of the Benefit Assessment Act of 1982, being Chapter 6.4 of the California Government Code, commencing with Section 54703 (hereafter referred to as the “1982 Act”), and in compliance with the substantive and procedural requirements of the California State Constitution Article XIIID (hereafter referred to as the “California Constitution”), the City Council of the City of Shasta Lake, County of Shasta, State of California (hereafter referred to as the “City”), formed and levied special benefit assessments for the district designated as:

City of Shasta Lake
Deer Creek Manor Drainage Maintenance District
(hereafter referred to as the “District”), which includes all lots and parcels of land within the residential subdivisions known as Deer Creek Manor that have been determined to receive special benefits from the improvements and facilities installed and constructed in conjunction with the development of such residential properties within the City limits of Shasta Lake. This Engineer’s Report (hereafter referred to as the “Report”) has been prepared as required pursuant to Article 4, Section 54716 of the 1982 Act.

The City Council formed the District to levy and collect annual assessments for Shasta County (the “County”) tax rolls to provide ongoing funding for the costs and expenses required to service and maintain the drainage (storm drain) improvements and related infrastructure that have been constructed in association with the development of properties within the District. The improvements, maintenance and services provided by the District, and the assessments described herein, are made pursuant to the 1982 Act and the substantive and procedural provisions of the California Constitution.

This Report describes the District, the improvements, and the assessments levied against properties in connection with the special benefits that the properties will receive from the maintenance and servicing of the District improvements and facilities commencing in Fiscal Year 2025/2026. The assessments described herein will provide a funding source (annual assessments) for the continued operation, maintenance and servicing of the drainage improvements, and related infrastructure (facilities).

The word “parcel,” for the purposes of this Report, refers to an individual property assigned its own Assessor’s Parcel Number (APN) by the County Assessor’s Office. The County Auditor-Controller uses Assessor’s Parcel Numbers and specific Fund Numbers to identify properties assessed on the tax roll for special benefit assessments.

Each subsequent fiscal year, a Report shall be prepared and presented to the City Council describing any changes to the services, the annual budget and assessments for that fiscal year, and the City Council shall hold a noticed public hearing regarding these matters prior to approving and ordering the levy of assessments. If the annual budget for the District requires an assessment that exceeds the maximum assessment described herein (as approved by the property owners at the time of the District formation), the new or increased assessment must be confirmed through another property owner protest ballot proceeding before such an assessment may be imposed.
39 FY 2025/2026 Deer Creek Manor Drainage Maintenance District Page 2 of 15 This Report consists of five (5) parts:

Part I
Plans and Specifications: A general description of the District, the improvements, and authorized services for parcels within the District that will be assessed is provided in this section of the Report. The specific drainage plans and associated facility specifications prepared in connection with the development of properties within the Deer Creek Manor subdivision (also known as the “Drainage Plans”) are on file in the offices of the City of Shasta Lake, and by reference these plans and specifications are made part of this Report. Based on these improvement and subdivision plans, it has been determined that the District will establish two (2) benefit zones. Four (4) parcels within the Deer Creek Manor subdivision shall not be a part of the District. These four parcels are accessed from Buckingham Drive and it has been determined that the development of these properties do not require the construction of the improvements associated with this District and therefore receive no special benefit from the drainage facilities provided and maintained by the District.

Part II
Method of Apportionment: A discussion of benefits the improvements and services provide to properties within the District and the method of calculating each property’s proportional special benefit and assessment. This section also identifies and outlines an Assessment Range Formula (Annual Inflation Adjustment) that provides for an annual adjustment to the maximum assessment rate that establishes limits on future assessments, but also provides for reasonable cost adjustments due to inflation without the added expense of additional property owner protest ballot proceedings.

Part III
District Budget: The annual costs to operate, maintain and service the drainage improvements installed and constructed to support the development of properties within the District. This budget includes direct maintenance costs and incidental expenses including, but not limited to, administration expenses and the collection of appropriate fund balances to establish the initial Maximum Assessment Rates approved by the property owners of record. The special benefit assessments are based on an estimate of the overall operation, maintenance and servicing costs minus any costs that are not assessed as special benefit. The assessments for each subsequent year shall be based on the estimated net annual cost for the City to operate, maintain and service the improvements for that fiscal year including the collection of funds in installments for periodic or long-term maintenance activities. The Maximum Assessment Rates (Rates per Equivalent Benefit Unit) identified in the budgets of this Report establish the Maximum Assessment Rates for the District in Fiscal Year 2025/2026 and shall be adjusted annually by the Assessment Range Formula described in the method of apportionment.

the Shasta County Assessor's Parcel Maps as they existed at the time this Report was prepared and shall include all subsequent subdivisions, lot line adjustments or parcel changes therein. Said parcels of land are consistent with and identified by the following Shasta County Assessor's Parcel Maps: Book 075, Page 150, Parcel 046; Book 075,

Page 570 ends

Book 075, Page 620, Parcels 001 through 028 and reference is hereby made to the Shasta County Assessor’s maps for a detailed description of the lines and dimensions of each lot and parcel of land within the District.

Part V
Assessment Roll: The assessment amount for each parcel is based on the parcel’s proportional special benefit as outlined in the method of apportionment and the initial Maximum Assessment Rates established in this report. The Assessment Roll also provides the assessment amount for each parcel for the Fiscal Year 2025/2026 based on the method of apportionment and estimated expenses (budget) for Fiscal Year 2025/2026.
41 FY 2025/2026 Deer Creek Manor Drainage Maintenance District Page 4 of 15

I. PLANS AND SPECIFICATIONS
A. BENEFITING PROPERTIES WITHIN THE DISTRICT
The territory within the District, totaling approximately thirty-six acres (36 acres), consists of all lots, parcels and subdivisions of land within the Deer Creek Manor subdivision that directly benefit from the improvements and services provided by the District. The District is comprised of 84 of the 89 single-family residential properties within the Deer Creek Manor subdivision and various other properties that collectively represent the easements and public areas within the District.

The District is situated in the southern portion of the City of Shasta Lake generally located:
• North of Trinity Street;
• South of Pine Grove Avenue; and
• West of Cascade Boulevard and Interstate 5
The parcels within the District at the time this District was formed were identified on the Shasta County Assessor’s Secured Roll (as of July 18, 2007) and the Assessor’s Parcel Maps as follows:

Book 075, Page 150, Parcel 046,
Book 075, Page 560, Parcels 005 through 042; and
Book 075, Page 570, Parcels 001 through 051.

B. FUNDING AUTHORIZED BY THE 1982 ACT
As generally defined by the Benefit Assessment Act of 1982 and applicable to this District, the City imposed a special benefit assessment to finance the maintenance and operation costs of the following services:
1) Drainage and Flood Control
In addition to imposing a benefit assessment for the annual maintenance and operation of the District improvements, the City may authorize an assessment or utilize existing assessment revenues to finance the installation, construction or replacement of drainage and flood control facilities. While such activities are permitted under the 1982 Act and may be applicable to this District, the funds necessary to perform such services or activities are generally greater than can be reasonably collected in a single year’s levy of assessments. Therefore, many of the services and activities associated with this District will be collected in installments over several years and held in a reserve fund until such time the services or activities are deemed necessary by the City. However, it should be noted that some of the funds collected in annual installments may not be fully utilized or may be insufficient to cover the full cost of such projects, but should be sufficient to cover the cost of normal repairs that can reasonably be anticipated as a result of typical weather, use, water flow and erosion over a twenty to thirty year period.

While the assessments for the District have been established to fund normal and anticipated maintenance needs for the improvements, major rehabilitation projects or reconstruction of the improvements resulting from unforeseen damages, caused by 42 FY 2025/2026 Deer Creek Manor Drainage Maintenance District Page 5 of 15

natural disasters such as earthquakes or floods, are not included in the assessments.

The extent and cost of such activities are not easily predicted, and it would not be reasonable or appropriate to collect and hold such significant funds in reserves for such projects.

C. DESCRIPTION OF IMPROVEMENTS
The purpose of this District is to fund the activities necessary to operate, maintain and service the drainage improvements constructed in connection with the development of properties within the residential subdivision known as Deer Creek Manor. The maintenance, operation and servicing of these improvements may include, but are not limited to, all materials, equipment, labor, and incidental expenses deemed necessary to keep the drainage improvements in satisfactory condition. The maintenance of the improvements and related activities shall be funded entirely through the District assessments. The District services are generally described as:

Drainage Maintenance
Drainage maintenance may include, but is not limited to: grading of access perimeter roads associated with the drainage facilities; repair of erosion to such roads; debris clearance; dust control through the application of soil stabilization agents; weed abatement; mosquito and vector control; water treatment and monitoring; maintenance, cleaning and minor repairs to storm drain inlets, outlets, pumps, filters, pipes and other drainage related equipment. The annual assessments for this District are intended to support the drainage facilities and the maintenance program that will adequately regulate and control storm water runoff resulting from and associated with the development of properties within the District. This maintenance program may include but is not limited to:
inspection and documentation of the system; cleaning, servicing or repair of the facilities and equipment; and the partial removal, replacement or rehabilitation of equipment and facilities. Generally, the drainage improvements for this District include, but are not limited to:
• Approximately 37,370 square feet of natural vegetation drainage basin area within the District;
• Approximately 5,675 square feet of landscaped drainage basin area within the District; • Approximately 17,215 square feet of landscaped channel ways within the District; • Approximately thirty (30) inlets, outlets and manholes located within the District; • Approximately 2,010 square feet of block retaining walls located within the District; • Approximately 4,592 square feet of storm drain fencing within the District; • Approximately 1,200 square feet of asphalt access/service roads within the District; • Approximately 3,215 linear feet of storm drain pipe ranging from 18 inches to 42 inches in diameter;
• Approximately 835 linear feet of flood control pipes associated with the French drain / Drainage System within the District;
43 FY 2025/2026 Deer Creek Manor Drainage Maintenance District Page 6 of 15

The Public Works Department shall authorize and schedule all operational activities and maintenance of the drainage and storm water pollution treatment infrastructure, facilities and services that may include, but are not limited to:
• Cleaning of storm drain inlets, catch basins, manholes and pipes as needed; • Stencil maintenance and documentation of facilities as required by Federal, State and County regulations;
• Cleaning and landscape maintenance of the drainage basin, bio-filter areas and channel ways as needed;
• Debris removal and pest control in and around the drainage facilities as needed; • Minor repairs and maintenance of the storm drain inlets, catch basins and outlets as needed;
• Street sweeping services necessary to control debris and water flow for the drainage system; and,
• All operational costs related to the National Pollutant Discharge Elimination System (“NPDES”) compliance requirements.

A portion of the services described above might not be performed on an annual basis but rather as periodic maintenance or due to extraordinary events. The funds necessary for these activities shall be collected as part of the annual assessments and accumulated in a special fund of the District (Reserve Fund). The monies accumulated for these activities shall be spent as needed to perform the services deemed necessary by the City. This process of collecting assessment revenues for the Reserve Fund shall continue until such time the District is dissolved, or the City determines that such additional funding procedures require modification.

While all parcels within the District equally benefit from the maintenance and services associated with the drainage improvements as detailed in the preceding sections, the Regional Water Quality Control Board has required the monitoring and treatment of the water run-off emanating from four (4) parcels within the District, identified as lot numbers 31 through 34 of the Deer Creek Manor subdivision, and further identified as the County Assessor Parcel Numbers 075-570-010, 075-570-011, 075-570-012 and 075-570-013 (hereafter referred to as “Lots 31 through 34”). While the need for this water treatment and monitoring system (known as the “Drainage System”) is required to develop these four lots, this water issue directly affects the overall drainage system within the District and is clearly necessary for the overall development of properties within the District.

Without the installation, implementation and ongoing servicing, maintenance and monitoring of this specialized water treatment system, these four residential lots directly affected would not otherwise be developed and the remaining properties would still be required to address the issue and would therefore be negatively impacted.

Pursuant to an agreement between the developer and the City, the developer shall be responsible for all costs and expenses associated with the maintenance and servicing of the Drainage System for the first two fiscal years, commencing with the year in which said improvements are installed and officially accepted by the City, and by reference, said agreement is incorporated herein and made part of this Report. 44 FY 2025/2026 Deer Creek Manor Drainage Maintenance District Page 7 of 15

II. METHOD OF APPORTIONMENT
The 1982 Act permits the establishment of assessment districts by agencies for the purpose of providing for the maintenance, operation and servicing of drainage and flood control improvements and appurtenant facilities. The 1982 Act further requires that the cost of these improvements be levied according to benefit rather than assessed value:
“The amount of the assessment imposed on any parcel of property shall be related to the benefit to the parcel which will be derived from the provision of the service.”
Furthermore:
“The annual aggregate amount of the assessment shall not exceed the estimated annual cost of providing the service, except that the legislative body may, by resolution, determine that the estimated cost of work authorized is greater than can be conveniently raised from a single annual assessment and order that the estimated cost shall be raised by an assessment levied and collected in installments. The revenue derived from the assessment shall not be used to pay the cost of any service other than the service for which the assessment was levied.”
The method of apportionment described in this Report for allocation of special benefit assessments utilizes commonly accepted engineering practices and is in compliance with the provisions of the 1982 Act and the California Constitution. The formulas used for calculating assessments reflects the composition of parcels within the District and the improvements and services provided, to fairly apportion the costs based on the special benefits to each parcel.

A. BENEFIT ANALYSIS
Each of the services, and the associated costs and assessments have been carefully reviewed, identified and allocated based on special benefit pursuant to the provisions of the 1982 Act and the California Constitution. The drainage improvements associated with this District are necessary and essential requirements for the orderly development of properties within the District to their full potential, consistent with the conditions for development of the properties, and protection of downstream properties which could be negatively affected by increased storm runoff from the development of these properties. As such, the ongoing operation, servicing and maintenance of these improvements are considered the direct financial obligation of the property owners within the District. Since the parcels assessed are directly served by the drainage improvements, each parcel has a direct investment in the proper maintenance of the various improvements that is over and above any general benefits that may be conferred by such improvements and services.

The construction and installation of these improvements are only necessary for development of the properties within the District. As such, these improvements were not required nor necessarily desired by any properties or developments outside the District boundary and any benefit derived by properties outside the District boundaries is considered incidental. Therefore, it has been determined that the ongoing maintenance, servicing and operation of the District improvements provide no measurable general benefit to properties 45 FY 2025/2026 Deer Creek Manor Drainage Maintenance District Page 8 of 15

outside the District or to the public at large, but clearly provide distinct and special benefits to properties within the District.

B. ASSESSMENT METHODOLOGY
All costs and expenses associated with the District’s improvements and services shall be fairly distributed among the parcels based upon the special benefit received by each parcel.

With the exception of the Drainage System, all other costs associated with the District improvements shall be fairly distributed among the parcels based upon the special benefit received by each parcel. Additionally, in compliance with the California Constitution Article XIIID Section 4, each parcel’s assessment may not exceed the reasonable cost of the proportional special benefit conferred to that parcel.

The benefit formula used to determine the assessment obligation is therefore based upon both the improvements that benefit the parcels within the District as well as their respective total Zone budget as compared to other parcels that benefit from those services. Zone A includes all the parcels within the District except Lots 31 through 34, and said parcels proportionately share in the overall District improvements, including half of the costs associated with the Drainage System. Zone B includes Lots 31 through 34. These lots proportionately share in the overall District improvements and costs, as well as half of the costs associated with the Drainage System.

Equivalent Benefit Units
In order to assess benefits equitably it is necessary to relate each property’s proportional special benefits to the special benefits of all other properties within the District. The method of apportionment established for this District utilizes a weighted method of apportionment known as an Equivalent Benefit Unit (EBU) methodology (sometimes referred to as Equivalent Dwelling Units) that uses the single-family home site as the basic unit of assessment. A single-family home site equals one Equivalent Benefit Unit (EBU) and all other land uses are assigned a weighted EBU based on an assessment formula that equates various property characteristics to that of the single-family home site. This proportional weighting may be based on several factors that may include, but are not limited to: the type and status of development (land use), size of the property, location of the property, development plans or restrictions, vehicular trip generation, street frontage, population densities or other property related factors. Generally, for most districts the calculation of each parcel’s proportional special benefit can be reasonably determined by applying one or more of these factors.

While the Equivalent Benefit Unit method of apportioning special benefit is commonly used and applied to districts that have or may have a wide range of land use classifications (both residential and non-residential use) or have significant variations in the phasing of improvements and/or property development, this particular District involves only the development of single-family residential properties that will receive proportionately the same benefit from all the planned improvements, Therefore, each assessed parcel’s special benefits from the improvements are considered equal and each residential unit/parcel has been assigned one (1) EBU.
46 FY 2025/2026 Deer Creek Manor Drainage Maintenance District Page 9 of 15

The following provides an overview of various land uses and their proportional special benefit as it applies or may apply to this District:

Single-Family Residential Units — This land use is defined as a fully subdivided residential home site with or without a structure. This land use classification shall be assessed at 1.0 EBU per lot or parcel.

Planned Residential Subdivision — This land use is defined as any property not fully subdivided, but has a specific number of residential lots or units approved for the parcel based on an approved tentative or final tract map or an approved development plan. This land use classification shall be assessed at 1.0 EBU per planned single-family residential unit.

Exempt Parcels — This land use classification identifies parcels that receive little or no benefit from the improvements and are assigned 0.00 EBU. This land use classification may include, but is not limited to lots or parcels identified as:
• Public streets and other roadways (typically not assigned an APN by the County); • Public Easements including greenbelts, parkways, parks, dedicated open space areas or utility rights-of-ways or other public lands that are considered part of the District improvements or have similar characteristics; and
• Properties with restricted development potential such as common areas, sliver parcels and bifurcated lots.

Assessment Calculations
The benefit formula and assessment calculation applied to parcels within the District is based on the parcel’s special benefit received as compared to all other parcels benefiting from the improvements. The net annual cost of the maintenance, servicing and operation of the improvements and facilities is proportionately and equitably spread to all parcels that benefit from the District improvements utilizing the proportional special benefit allocation outlined previously.

The following formulas are used to calculate each parcel’s proportional benefit and assessment.

Balance to Levy (For the
Zone) = Levy Amount per Benefit Unit
Number of Benefit Units (Assessment Rate)
(EBU)
Assessment Rate x Parcel’s Calculated EBU = Parcel’s Assessment Amount 47 FY 2025/2026 Deer Creek Manor Drainage Maintenance District Page 10 of 15

C. ASSESSMENT RANGE FORMULA
All budget items may be impacted by inflation in subsequent years. In an effort to minimize this impact on the District and ensure the long life of the improvements, an assessment range formula for inflation is included as part of the maximum assessment rate presented to the property owners within the District for approval. The formula, as described herein, provides for annual inflationary adjustment to the maximum assessment rate that may be imposed each year without requiring the extensive procedure and cost of balloting for normal operational cost increases. The purpose of establishing an assessment range formula is to provide for reasonable increases and inflationary adjustments to the assessment amounts without requiring costly noticing, mailing, and ballot procedures, which would further increase the assessments. The annual inflationary formula (assessment range formula) described herein is part of the assessment approved by the property owners and should provide for modest increases to the assessment revenues to meet anticipated cost increases in labor and materials that result from normal inflationary factors.

Commencing each fiscal year thereafter, the maximum assessment rate established in the previous fiscal year shall be adjusted by the greater of:
(1) Three percent (3.0%); or,
(2) The percentage increase of the Local Consumer Price Index (CPI).

The Consumer Price Index used for the inflationary adjustment shall be for the San Francisco-Oakland-San Jose Area for All Urban Consumers, since renamed to San Francisco-Oakland-Hayward, as established by the U.S. Bureau of Labor Statistics.

Each fiscal year the City shall identify the annual percentage change in the CPI, using the difference over a 12-month period between the current year and of the previous year. This annual percentage change in the CPI is generally reflected by the percentage change for the preceding calendar year (January to December), but a similar time period may be used if more current data is available. This percentage difference shall then establish the range of increase to the maximum assessment rates allowed based on CPI. If the percentage change in the CPI is less than three percent (3%), the maximum assessment rates shall be increased by three percent. Should the Bureau of Labor Statistics revise such index or discontinue the preparation of such index, the City shall use the revised index or comparable system as approved by the City Council for determining fluctuations in the cost of living.

The adjusted maximum assessments are calculated each fiscal year independent of the annual budget and annual assessments. Although the adjusted maximum assessments will increase each year, the budget and annual assessment rates adopted for a fiscal year may not change from the previous fiscal year. If the budget and the corresponding District assessments for that fiscal year do not require an increase or the increase is less than the allowable adjusted maximum assessment rates, then the assessments required to meet the expenditures shall be applied. If the budget and the corresponding assessments for a given fiscal year require an increase greater than the adjusted maximum assessment rates, then the assessments are considered increased assessments and mailed notices and approval of the property owners through a property owner ballot proceeding would be required before the assessment increases may be imposed.
48 FY 2025/2026 Deer Creek Manor Drainage Maintenance District Page 11 of 15 III. DISTRICT BUDGET
The following provides the budget establishing the maximum annual assessment rates for the District for Fiscal Year 2025/2026 The budget includes an estimate of anticipated expenditures and revenues associated with the maintenance and operation of the improvements. The budget and assessments for Fiscal Year 2025/2026 reflect the anticipated costs and expenses to provide the improvements for all twelve (12) months of the fiscal year.

The City took over ongoing maintenance, operation and servicing of the local drainage maintenance authorized by the District beginning in Fiscal Year 2015/2016. The City has decided to levy the parcels within the District at a rate of $35.72 per EBU for Fiscal Year 2025/2026. This will be the twelfth levy since the creation of the District in 2007/2008. 49 FY 2025/2026 Deer Creek Manor Drainage Maintenance District Page 12 of 15

City of Shasta Lake
Fiscal Year 2025/2026 Budget

DEER CREEK MANOR DRAINAGE MAINTENANCE DISTRICT
ANNUAL MAINTENANCE (DIRECT COSTS) District Totals
Drainage Improvements
Annual Inspection & Maintenance: Drainage Basin $250
Annual Inspection & Maintenance: Storm Drain Fencing and/or Access Roads 100 Annual Inspection & Maintenance: Drainage Infrastructure 250 Annual Maintenance Expenses: Drainage $600

REPLACEMENT/REHABILITATION (CIP)
Collection for Future Rehabilitation/Replacements
Periodic Debris Removal, Rehabilitation & Repairs: Drainage Basin $500 Periodic Repairs & Rehabilitation: Storm Drain Fencing and/or Access Roads 600 Periodic Repairs & Rehabilitation: Storm Drain Infrastructure 300 Periodic Maintenance & Projects: Drainage $1,400

ADMINISTRATION
Professional Fees & Services $500
City Annual Administrative and Overhead 250
County Admin Fee 58
Miscellaneous Administration Expenses 192
Total Annual Administrative Costs $1,000
Total Costs and Expenses $3,000

LEVY ADJUSTMENTS
Reserve Fund / CIP Collection $1
Rounding $0
BALANCE TO LEVY $3,001

DISTRICT STATISTICS
Total Parcels in District 89.00
Parcels Levied 84.00
Total EBU 84.00
Prior Year Levy per EBU $36.14
Proposed Assessment per EBU $35.72
Annual Inflator (greater of CPI or 3%) 3.00%
Maximum Assessment Rate per EBU $553.8270

FUND BALANCE INFORMATION
Estimated Beginning Reserve Balance $31,619
Reserve Fund / CIP Collection 1
Estimated Ending Fund Balance (Reserves & CIP) $31,620
Note: Totals may not foot due to rounding
50 FY 2025/2026 Deer Creek Manor Drainage Maintenance District Page 13 of 15 IV. DISTRICT DIAGRAM
The parcels within this District consist of lots, parcels and subdivisions of land located in the planned residential development known as Deer Creek Manor. The District covers approximately thirty-six acres (36 acres) in the City of Shasta Lake.

The following District Diagram is based on the Shasta County Assessor’s Maps and the Shasta County Assessor’s information and identifies all the parcels of land within the District, as the same existed at the time this Report was prepared. The combination of this map and the Assessment Roll contained in this Report constitute the District Assessment Diagram. The Maximum Assessment Rate, assessment range formula and the assessment amount for each of the existing parcels within the District as described herein, shall be presented to the property owners of record for approval or protest in accordance with the provisions of the California Constitution.
51 FY 2025/2026 Deer Creek Manor Drainage Maintenance District Page 14 of 15 52 FY 2025/2026 Deer Creek Manor Drainage Maintenance District Page 15 of 15

V. ASSESSMENT ROLL
Parcel identification for each lot or parcel within the District is based on the Assessment Diagram presented herein and is based on available parcel maps and property data from the Shasta County Assessor’s Office at the time the Engineer’s Report was prepared. A listing of the lots and parcels assessed within this District along with the assessment amounts is provided herein.

Non-assessable lots or parcels may include, but are not limited to, public streets and other roadways (typically not assigned an APN by the County), dedicated public easements, open space areas, rights-of-way, common areas, bifurcated lots, and any other property that cannot be developed or has little or no value. These types of parcels are considered to receive little or no benefit from the improvements and are therefore exempted from assessment.

If any parcel submitted for collection is identified by the County Auditor-Controller to be an invalid parcel number for the fiscal year, a corrected parcel number and/or new parcel numbers will be identified and resubmitted to the County Auditor-Controller. The assessment amount levied and collected for the resubmitted parcel or parcels shall be based on the method of apportionment and assessment rate described in this Report as approved by the City Council. Therefore, if a single parcel is subdivided to multiple parcels, the assessment amount applied to each of the new parcels shall be recalculated and applied according to the approved method of apportionment and assessment rate rather than a proportionate share of the original assessment.

The District will assess parcels during Fiscal Year 2025/2026 at the assessment rate of $35.72 per parcel. The following is a list of the parcels, the charge, and the maximum assessment amounts for each of the parcels within the District as determined by the assessment rates and method of apportionment described herein:
53 Assessor's Parcel Number Page Land Use Zone Benefit Units Lot Max Tax Charge 075-150-046-000 150 GOV A 0.00 N/A $0.00 $0.00
075-570-003-000 570 SFR A 1.00 24 553.83 35.72
075-570-004-000 570 SFR A 1.00 25 553.83 35.72
075-570-005-000 570 SFR A 1.00 26 553.83 35.72
075-570-006-000 570 SFR A 1.00 27 553.83 35.72
075-570-007-000 570 SFR A 1.00 28 553.83 35.72
075-570-008-000 570 SFR A 1.00 29 553.83 35.72
075-570-009-000 570 SFR A 1.00 30 553.83 35.72
075-570-010-000 570 SFR B 1.00 31 553.83 35.72
075-570-011-000 570 SFV B 1.00 32 553.83 35.72
075-570-012-000 570 SFR B 1.00 33 553.83 35.72
075-570-013-000 570 SFR B 1.00 34 553.83 35.72
075-570-016-000 570 SFR A 1.00 37 553.83 35.72
075-570-019-000 570 SFR A 1.00 40 553.83 35.72
075-570-020-000 570 SFR A 1.00 41 553.83 35.72
075-570-021-000 570 SFR A 1.00 42 553.83 35.72
075-570-022-000 570 SFR A 1.00 43 553.83 35.72
075-570-023-000 570 SFR A 1.00 44 553.83 35.72
075-570-024-000 570 SFR A 1.00 45 553.83 35.72
075-570-025-000 570 SFR A 1.00 46 553.83 35.72
075-570-026-000 570 SFR A 1.00 47 553.83 35.72
075-570-027-000 570 SFR A 1.00 48 553.83 35.72
075-570-028-000 570 SFR A 1.00 49 553.83 35.72
075-570-029-000 570 SFR A 1.00 50 553.83 35.72
075-570-030-000 570 SFR A 1.00 51 553.83 35.72
075-570-031-000 570 SFR A 1.00 52 553.83 35.72
075-570-032-000 570 SFR A 1.00 53 553.83 35.72
075-570-033-000 570 SFR A 1.00 54 553.83 35.72
075-570-034-000 570 SFR A 1.00 55 553.83 35.72
075-570-035-000 570 SFR A 1.00 56 553.83 35.72
075-570-036-000 570 SFR A 1.00 57 553.83 35.72
075-570-037-000 570 SFR A 1.00 58 553.83 35.72
075-570-038-000 570 SFR A 1.00 59 553.83 35.72
075-570-039-000 570 SFR A 1.00 60 553.83 35.72
075-570-040-000 570 SFR A 1.00 61 553.83 35.72
075-570-041-000 570 SFR A 1.00 62 553.83 35.72
075-570-042-000 570 SFR A 1.00 63 553.83 35.72
075-570-047-000 570 GOV A 0.0 Parcel "B" 0.00 0.00
075-570-048-000 570 GOV A 0.0 Parcel "C" 0.00 0.00
075-570-049-000 570 GOV A 0.0 Parcel "D" 0.00 0.00
075-570-050-000 570 GOV A 0.0 N/A 0.00 0.00
075-570-052-000 570 SFR A 1.00 22 553.83 35.72
075-570-054-000 570 SFR A 1.00 23 553.83 35.72
075-570-057-000 570 SFR A 1.00 39 553.83 35.72
075-570-063-000 570 SFR A 1.00 35 553.83 35.72
075-570-064-000 570 SFR A 1.00 38 553.83 35.72
075-570-065-000 570 SFR A 1.00 36 553.83 35.72
075-570-070-000 570 SFR A 1.00 67 553.83 35.72
075-570-072-000 570 SFR A 1.00 64 553.83 35.72
075-570-073-000 570 SFR A 1.00 65 553.83 35.72
075-570-074-000 570 SFR A 1.00 66 553.83 35.72
075-610-001-000 610 SFR A 1.00 88 553.83 35.72
075-610-002-000 610 SFR A 1.00 87 553.83 35.72
075-610-003-000 610 SFR A 1.00 86 553.83 35.72
075-610-004-000 610 SFR A 1.00 76 553.83 35.72
075-610-005-000 610 SFR A 1.00 77 553.83 35.72
075-610-006-000 610 SFR A 1.00 78 553.83 35.72
075-610-007-000 610 SFR A 1.00 79 553.83 35.72
075-610-008-000 610 SFR A 1.00 80 553.83 35.72
075-610-009-000 610 SFR A 1.00 81 553.83 35.72
075-610-010-000 610 SFR A 1.00 82 553.83 35.72
075-610-011-000 610 SFR A 1.00 83 553.83 35.72
075-610-012-000 610 SFR A 1.00 7 553.83 35.72
075-610-013-000 610 SFR A 1.00 8 553.83 35.72
075-610-014-000 610 SFR A 1.00 9 553.83 35.72
075-610-015-000 610 SFR A 1.00 10 553.83 35.72
City of Shasta Lake
Deer Creek Manor Drainage Maintenance District
Preliminary Assessment Roll
Fiscal Year 2025/2026
Deer Creek Manor DMD Fiscal Year 2025/2026 Preliminary Assessment Page 1 of 2 54 Assessor's Parcel Number Page Land Use Zone Benefit Units Lot Max Tax Charge City of Shasta Lake
Deer Creek Manor Drainage Maintenance District
Preliminary Assessment Roll
Fiscal Year 2025/2026
075-610-016-000 610 SFR A 1.00 11 553.83 35.72
075-610-017-000 610 SFV A 1.00 12 553.83 35.72
075-610-027-000 610 SFR A 1.00 6 553.83 35.72
075-610-028-000 610 SFR A 1.00 5 553.83 35.72
075-620-001-000 620 SFR A 1.00 85 553.83 35.72
075-620-002-000 620 SFR A 1.00 84 553.83 35.72
075-620-003-000 620 SFR A 1.00 70 553.83 35.72
075-620-004-000 620 SFR A 1.00 69 553.83 35.72
075-620-005-000 620 SFV A 1.00 68 553.83 35.72
075-620-006-000 620 SFR A 1.00 71 553.83 35.72
075-620-007-000 620 SFR A 1.00 72 553.83 35.72
075-620-008-000 620 SFR A 1.00 73 553.83 35.72
075-620-009-000 620 SFR A 1.00 74 553.83 35.72
075-620-010-000 620 SFR A 1.00 75 553.83 35.72
075-620-011-000 620 SFR A 1.00 13 553.83 35.72
075-620-012-000 620 SFR A 1.00 14 553.83 35.72
075-620-013-000 620 SFR A 1.00 15 553.83 35.72
075-620-014-000 620 SFV A 1.00 16 553.83 35.72
075-620-015-000 620 SFR A 1.00 17 553.83 35.72
075-620-016-000 620 SFR A 1.00 18 553.83 35.72
075-620-017-000 620 SFR A 1.00 19 553.83 35.72
075-620-027-000 620 SFR A 1.00 21 553.83 35.72
075-620-028-000 620 SFR A 1.00 20 553.83 35.72
Total: 84.00 $46,521.47 $3,000.48
Parcel Count: 89
Deer Creek Manor DMD Fiscal Year 2025/2026 Preliminary Assessment Page 2 of 2 55 27368 Via Industria
Suite 200
Temecula, Ca 92590
T 951.587.3500 | 800.755.6864
F 951.587.3510
www.willdan.com/financial

City of Shasta Lake

Deer Creek Manor
Landscaping and Lighting District
2025/2026 ENGINEER’S ANNUAL LEVY REPORT
Intent Meeting: June 3, 2025
Public Hearing: June 17, 2025

56 ENGINEER'S REPORT AFFIDAVIT
AFFIDAVIT FOR THE ENGINEER’S REPORT
Deer Creek Manor Landscaping and Lighting District
Establishment of Annual Assessments for the:

City of Shasta Lake
County of Shasta, State of California
This Report describes the District including the improvements, budgets, parcels and assessments to be levied for Fiscal Year 2025/2026 as they existed at the time of the passage of the Resolution of Intention. Reference is hereby made to the Shasta County Assessor’s maps for a detailed description of the lines and dimensions of parcels within the District. The undersigned respectfully submits the enclosed Report as directed by the City Council.

Dated this ____________ day of ______________, 2025.

Willdan Financial Services
Assessment Engineer
On Behalf of the City of Shasta Lake
By: ________________________________
Chonney Gano, Project Manager
District Administration Services
By: ________________________________
Tyrone Peter
PE # C 81888
57 TABLE OF CONTENTS
INTRODUCTION.................................................................................................. 1 I. PLANS AND SPECIFICATIONS..................................................................... 4 A. BENEFITING PROPERTIES WITHIN THE DISTRICT .......................... 4 B. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT........................... 4 C. DESCRIPTION OF IMPROVEMENTS................................................... 5 General Description of the Improvements ................................................................ 5 Landscape Improvements........................................................................................... 6 Public Lighting Improvements.................................................................................... 7 II. METHOD OF APPORTIONMENT.................................................................. 8 A. BENEFIT ANALYSIS ............................................................................. 8 B. ASSESSMENT METHODOLOGY.......................................................... 9 Equivalent Benefit Units.............................................................................................. 9 Assessment Calculations.......................................................................................... 10 C. ASSESSMENT RANGE FORMULA..................................................... 11 III. DISTRICT BUDGET .................................................................................... 12 IV. DISTRICT DIAGRAM.................................................................................. 14 V. ASSESSMENT ROLL................................................................................. 16 58 FY 2025/2026 Deer Creek Manor Landscape and Lighting District Page 1 of 16

INTRODUCTION
Pursuant to the provisions of the Landscaping and Lighting Act of 1972, being Part 2 of Division 15 of the California Streets and Highways Code (hereafter referred to as the “1972 Act”), and in compliance with the substantive and procedural requirements of the California State Constitution Article XIIID (hereafter referred to as the “California Constitution”), the City Council of the City of Shasta Lake, County of Shasta, State of California (hereafter referred to as “City”), formed and levied special benefit assessments for the district designated as:

City of Shasta Lake
Deer Creek Manor Landscaping and Lighting District
(hereafter referred to as the “District”), which includes all lots and parcels of land within the residential subdivisions known as Deer Creek Manor that have been determined to receive special benefits from the improvements and facilities installed and constructed in conjunction with the development of such residential properties within the City limits of Shasta Lake. This Engineer’s Report (hereafter referred to as the “Report”) has been prepared as required pursuant to Chapter 1 Article 4, commencing with Section 22565 of the 1972 Act.

The City Council formed the District to levy and collect annual assessments on the Shasta County (the “County”) tax rolls to provide ongoing funding for the costs and expenses required to service and maintain the landscaping and lighting improvements and appurtenant facilities that are associated with the orderly development of the properties within the District to their full potential, consistent with the development plans and applicable portions of the City General Plan. The improvements provided by the District and the assessments described herein, are made pursuant to the 1972 Act and the substantive and procedural provisions of the California Constitution.

This Report describes the District, the improvements, and the assessments levied against properties in connection with the special benefits that the properties will receive from the maintenance and servicing of the District improvements and facilities commencing in Fiscal Year 2025/2026. The assessments described herein will provide a funding source (annual assessments) for the continued operation and maintenance of the landscaping and lighting improvements and appurtenant facilities that are directly associated with the development and use of properties within the District including, but not limited to street lighting, medians, parkways, slopes, open spaces and detention basin.

While the cost of constructing these improvements are not part of the assessments, the budget described herein, represent an estimate of the direct expenditures, incidental expenses, and fund balances that will be necessary to ensure proper maintenance, servicing and long term funding needs to support the improvements that provides special benefits to properties within the District. The structure of the District (organization), the improvements, the method of apportionment, and assessments described herein are based on current property development plans for the Deer Creek Manor residential subdivision and specifications associated with that planned development; and by reference these plans and specifications are made part of this Report. 59 FY 2025/2026 Deer Creek Manor Landscape and Lighting District Page 2 of 16 The word “parcel”, for the purposes of this Report, refers to an individual property assigned its own Assessor’s Parcel Number (APN) by the County Assessor’s Office. The County Auditor-Controller uses Assessor’s Parcel Numbers and specific Fund Numbers to identify properties assessed on the tax roll for the special benefit assessments.

Each subsequent fiscal year, a Report shall be prepared and presented to the City Council describing any changes to the improvements, the services, the annual budget and assessments for that fiscal year, and the City Council shall hold a noticed public hearing regarding these matters prior to approving and ordering the levy of assessments for that fiscal year. If the annual budget for the District requires an assessment that exceeds the maximum assessment described herein (as approved by the property owners at the time of the District formation), the new or increased assessment must be confirmed through another property owner protest ballot proceeding before such an assessment may be imposed.

This Report consists of five (5) parts:

Part I
Plans and Specifications: A general description of the District, the improvements, and authorized services for parcels within the District will be assessed is provided in this section of the Report. The specific landscaping and lighting plans and associated facility specifications prepared in connection with the development of properties within the Deer Creek Manor subdivision (also known as the “Landscape Plans”) are on file in the offices of the City of Shasta Lake, and by reference these plans and specifications are made part of this Report. Based on these improvement plans and approved subdivision plans, it has been determined that the District will establish a single benefit zone encompassing all benefiting properties within the territory identified within the Boundary Map of the Deer Creek Manor Landscaping and Lighting District, attached and incorporated herein under Part IV of this Report. It should be noted that four (4) parcels within the Deer Creek Manor subdivision are not included within the District because they are accessed from Buckingham Drive and have no direct access or special benefit from the landscaping and lighting improvements provided by this District.

Part II
Method of Apportionment: A discussion of benefits the improvements and services provide to properties within the District and the method of calculating each property’s proportional special benefit and annual assessment. This section also identifies and outlines an Assessment Range Formula (Annual Inflation Adjustment) that provides for an annual adjustment to the maximum assessment rate that establishes limits on future assessments, but also provides for reasonable cost adjustments due to inflation without the added expense of additional property owner protest ballot proceedings.

Part III
District Budget: An annual cost to operate, maintain and service the landscaping and lighting improvements and amenities installed and constructed in connection with properties within the District. This budget includes direct maintenance costs and incidental expenses including, but not limited to, administration expenses and the collection of appropriate fund balances to establish the initial Maximum Assessment 60 FY 2025/2026 Deer Creek Manor Landscape and Lighting District Page 3 of 16

Rates approved by the property owners of record. The special benefit assessments are based on an estimate of the overall operation, maintenance and servicing costs minus any costs that are not assessed as special benefit. The assessments for each subsequent year shall be based on the estimated net annual cost for the City to operate, maintain and service the improvements for that fiscal year including the collection of funds in installments for periodic or long-term maintenance activities. The Maximum Assessment Rates (Rates per Equivalent Benefit Unit) identified in the budget of this Report establishes the initial Maximum Assessment Rates for the District in Fiscal Year 2025/2026 and shall be adjusted annually by the Assessment Range Formula described in the method of apportionment.

Part IV
District Diagram: A Diagram showing the exterior boundaries of the District is provided in this section of the Report and includes all parcels that will receive special benefits from the District improvements. Parcel identification, the lines and dimensions of each lot, parcel and subdivision of land within the District, are inclusive of all parcels as shown on the Shasta County Assessor's Parcel Maps as they existed at the time of the passage of the Resolution of Intention, and shall include all subsequent subdivisions, lot line adjustments or parcel changes therein. Said parcels of land are consistent with and identified by the following Shasta County Assessor's Parcel Maps: Book 075, Page 150, Parcel 046; Book 075, Page 570, Parcels 003 through 074; Book 075, Page 610, Parcels 001 through 028; and Book 075, Page 620, Parcels 001 through 028. Reference is hereby made to the Shasta County Assessor’s maps for a detailed description of the lines and dimensions of each lot and parcel of land within the District.

Part V
Assessment Roll: The assessment amount for each parcel is based on the parcel’s proportional special benefit as outlined in the method of apportionment and the initial Maximum Assessment Rates established in this Report. The Assessment Roll also provides the assessment amount for each parcel for the Fiscal Year 2025/2026 based on the method of apportionment and estimated expenses (budget) for Fiscal Year 2025/2026.
61 FY 2025/2026 Deer Creek Manor Landscape and Lighting District Page 4 of 16

I. PLANS AND SPECIFICATIONS
A. BENEFITING PROPERTIES WITHIN THE DISTRICT
The territory within the District totaling approximately thirty-six acres (36 acres), consists of all lots, parcels and subdivisions of land within the Deer Creek Manor subdivision that directly benefit from the improvements and services provided by the District. The district is comprised of 84 single-family residential properties within the Deer Creek Manor subdivision and various other properties that collectively represent the easements and public areas within the District.

Book 075, Page 150, Parcel 046;
Book 075, Page 560, Parcels 005 through 042; and
Book 075, Page 570, Parcels 001 through 051.

B. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT
As generally defined by the Landscaping and Lighting Act of 1972 and applicable to this District, the improvements and associated assessments may include one or more of the following:
• The installation or planting of landscaping;
• The installation or construction of statuary, fountains, and other ornamental structures and facilities;
• The installation or construction of public lighting facilities including, but not limited to street lights and traffic signals;
• The installation or construction of any facilities which are appurtenant to any of the foregoing or which are necessary or convenient for the maintenance or servicing thereof;
• The installation of park/recreational improvements, including, but not limited to the following:
a. Land preparation, such as grading, leveling, cutting and filling, sod, landscaping, irrigation systems, sidewalks, and drainage. b. Lights, playground equipment, play courts, and public restrooms. c. The acquisition of land for park, recreational, or open-space purposes or any existing improvement otherwise authorized pursuant to this section. 62 FY 2025/2026 Deer Creek Manor Landscape and Lighting District Page 5 of 16

• The maintenance or servicing, of any of the foregoing including the furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement including but not limited to:
a. Repair, removal, or replacement of all or any part of any improvements; b. Grading, clearing, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities;
c. Providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury;
d. The removal of trimmings, rubbish, debris, and other solid waste; e. The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti;
f. Electric current or energy, gas, or other illuminating agent for any public lighting facilities or for the lighting or operation of any other improvements; g. Water for the irrigation of any landscaping, the operation of any fountains, or the maintenance of any other improvements.
• Incidental expenses associated with the improvements including, but not limited to:
a. The cost of preparation of the report, including plans, specifications, estimates, diagram, and assessment;
b. The costs of printing, advertising, and the publishing, posting and mailing of notices;
c. Compensation payable to the County for collection of assessments; d. Compensation of any engineer or attorney employed to render services; • Any other expenses incidental to the construction, installation, or maintenance and servicing of the improvements;
• Costs associated with any elections held for the approval of a new or increased assessment.

C. DESCRIPTION OF IMPROVEMENTS
General Description of the Improvements
The purpose of this District is to ensure the ongoing maintenance, operation and servicing of local landscaping and street lighting improvements established or installed in connection with development of properties within the District. The improvements may consist of all or a portion of the public landscaped areas, street lighting and appurtenant facilities within and adjacent to the District. These improvements generally include, but are not limited to the materials, equipment, utilities, labor, contract services and incidental expenses necessary for the ongoing maintenance and operation of the landscaping and lighting improvements, amenities and appurtenant facilities within public properties, rights-of-way or easements including street lighting and various landscaped parkways, 63 FY 2025/2026 Deer Creek Manor Landscape and Lighting District Page 6 of 16

medians, slopes, open space areas, detention basins and related amenities including, but not limited to plantings, trees, monuments or other ornamental features, fencing, sidewalks and other facilities or landscapes constructed and installed as part of the development plans and agreements approved for the development of the lots and parcels within the District. The improvements maintained and funded entirely or partially through the District assessments are generally described as:
• Streetscape landscaping including street trees located on the perimeter of the development and interior streets that are within the public rights-of-way or easements and dedicated to the City for maintenance;
• Open space areas, slopes and landscaped drainage facilities established and/or constructed as part of developing properties within the District; • Public lighting facilities including internal and perimeter street lighting; safety lighting and/or ornamental lighting within landscaped improvement areas; • All appurtenant facilities, equipment, materials and utilities related to the aforementioned improvements; and
• Specifically not included as District improvements are those improvements located on private property, improvements and facilities that may be provided or maintained by an agency other than the City; improvements and facilities that may be provide by another assessment or tax levied by the City or any improvement provided and maintained by a Homeowner’s Association or similar entity.

Landscape Improvements
The landscape improvements for the District may include, but are not limited to turf, ground cover, shrubs and plants, trees, irrigation and drainage systems, ornamental lighting, masonry walls or other fencing, landscape improvements, monuments or other ornamental features and associated appurtenant facilities located within the landscape easements or public rights-of-way. Specifically the landscape improvement areas for this District are identified as:
• Landscape frontage on the south side of Pine Grove Avenue along the length of the District;
• Landscape areas of the entryway median and round-about on Jurak Way; • Landscape areas and decorative cobblestone concrete in 8 pop-out planters within the District;
• Isolated open space area adjacent to lots 68, 69, 70, 84 and 85; and • All appurtenant facilities, equipment, materials and utilities related to weed abatement, graffiti abatement, the trimming of trees and shrubs, and the aforementioned improvements.
64 FY 2025/2026 Deer Creek Manor Landscape and Lighting District Page 7 of 16 Public Lighting Improvements
The lighting improvements may include but are not limited to the cost of providing electrical energy and servicing of lighting fixtures, poles, meters, conduits, electrical cable and associated appurtenant facilities associated with:
• Public streetlights located on all public streets within and adjacent to the District including Pine Grove Avenue, Rissa Way, Jurak Way and Smith Avenue. (Estimated to be approximately 11 perimeter street lights and 12 internal street lights); and • Lighting facilities located within the landscaped areas that may include safety/security lights, and ornamental lights installed as part of the District’s landscape improvements and features.

Detailed maps and descriptions of the location and extent of the specific improvements maintained by the District are on file at the City of Shasta Lake and by reference are made part of this Report. These plans and specifications may be amended or modified from time to time to reflect future changes within the District or servicing of the improvements currently planned for this District. Those portions of the improvements that may be funded in whole or in part by other revenue sources as part of the approved development agreements, will not be included as part of the District assessments. The net annual cost to provide and maintain the improvements determined to be of special benefit shall be allocated to each property in proportion to the special benefits received from those various improvements.
65 FY 2025/2026 Deer Creek Manor Landscape and Lighting District Page 8 of 16

II. METHOD OF APPORTIONMENT
The 1972 Act permits the establishment of assessment districts by agencies for the purpose of providing certain public improvements, which include the construction, maintenance, and servicing of public lights, landscaping and appurtenant facilities. The 1972 Act further requires that the cost of these improvements be levied according to benefit rather than assessed value:
“The net amount assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits received by each such lot or parcel from the improvements.” The method of apportionment described in this Report for allocation of special benefit assessments utilizes commonly accepted engineering practices and have been established pursuant to the 1972 Act and the provisions of the California Constitution.

The formulas used for calculating assessments reflects the composition of parcels within the District and the improvements and services provided, to fairly apportion the costs based on the special benefits to each parcel.

A. BENEFIT ANALYSIS
Each of the improvements, the associated costs and assessments have been carefully reviewed, identified and allocated based on special benefit pursuant to the provisions of the California Constitution and 1972 Act. The landscaping and lighting improvements associated with this District and for which properties will be assessed have been identified as necessary, required and/or desired for the orderly development of the properties within the District to their full potential, consistent with the development plans and applicable portions of the City General Plan. As such, the ongoing operation, servicing and maintenance of these improvements would be necessary and required of individual property owners for the development of such properties and the ongoing operation, servicing and maintenance of these improvements would be the financial obligation of those properties. Therefore, the improvements and the annual costs of ensuring the maintenance and operation of the improvements are considered a distinct and special benefit to the properties developed within the District.

The construction and installation of these improvements are only necessary for development of the properties within the District. As such, these improvements were not required nor necessarily desired by any properties or developments outside the District boundary and any benefit derived by properties outside the District boundaries is considered incidental. Therefore, it has been determined that the ongoing maintenance, servicing and operation of the District improvements provide no measurable general benefit to properties outside the District or to the public at large, but clearly provide distinct and special benefits to properties within the District.
66 FY 2025/2026 Deer Creek Manor Landscape and Lighting District Page 9 of 16

B. ASSESSMENT METHODOLOGY
The method of apportionment established for this District and described herein, reflects the proportional special benefit each property receives from the improvements and services based on the actual or land use of that parcel as compared to other properties within the District. The special benefit received by each lot or parcel is equated to the overall land use of parcels within the District based on the parcel’s actual land use or proposed development.

All special benefit costs associated with the improvements shall be fairly distributed among the parcels based upon the benefit received by each parcel. Additionally, in compliance with the California Constitution Article XIIID Section 4, each parcel’s assessment may not exceed the reasonable cost of the proportional special benefit conferred to that parcel. To identify and determine the special benefit received by each parcel and their proportionate share of the improvement costs it is necessary to consider the entire scope of the planned improvements as well as individual property development within the District. Upon review of the improvements it has been determined that each of the properties within the District receives special benefits from all the improvements funded by annual assessments and based on the overall planned development within the District a single zone of benefit is appropriate for the allocation of the assessments and proportional benefit.

The benefit formula used within the District reflects the composition of the parcels and the improvements and services provided, to fairly apportion the costs based on the special benefits to each assessable parcel. It has been previously determined that dedicated public easements, open space areas, public rights-of-ways, public greenbelts and parkways, utility rights-of-way, common areas, sliver parcels and bifurcated lots or any other property that cannot be developed, receive no special benefit from the improvements and are not assessed.

Equivalent Benefit Units
The method of apportionment established for most districts formed under the 1972 Act utilizes a weighted method of apportionment known as an Equivalent Benefit Unit (EBU) methodology (sometimes referred to as Equivalent Dwelling Units) that uses the singlefamily home site as the basic unit of assessment. A single-family home site equals one Equivalent Benefit Unit (EBU) and all other land uses are assigned a weighted EBU based on an assessment formula that equates various property characteristics to that of the single-family home site. This proportional weighting may be based on several factors that may include, but are not limited to: the type and status of development (land use), size of the property, location of the property, development plans or restrictions, vehicular trip generation, street frontage, population densities or other property related factors. For most districts the calculation of each parcel’s proportional special benefit can be reasonably determined by applying one or more of these factors.

only the development of single-family residential properties that will receive proportionately the same benefit from all the planned improvements. Therefore, each assessed parcel’s special benefits from the improvements are considered equal and each residential unit/parcel has been assigned one (1) EBU.

The following provides an overview of various land uses and their proportional special benefit as it applies or may apply to this District:

The following formulas are used to calculate each parcel’s proportional benefit and assessment.

Balance to Levy = Levy Amount per Benefit Unit
Number of Benefit Units (EBU) (Assessment Rate)
Assessment Rate x Parcel’s Calculated EBU = Parcel’s Assessment Amount 68 FY 2025/2026 Deer Creek Manor Landscape and Lighting District Page 11 of 16

Commencing each fiscal year thereafter, the maximum assessment rate established in the previous fiscal year shall be adjusted by the greater of:
(1) Three percent (3.0%); or
(2) The percentage increase of the Local Consumer Price Index (CPI).

The Consumer Price Index used for the inflationary adjustment shall be for the San Francisco-Oakland-San Jose, since renamed to San Francisco-Oakland-Hayward Area for All Urban Consumers, as established by the U.S. Bureau of Labor Statistics.

The adjusted maximum assessments are calculated each fiscal year independent of the annual budget and annual assessments. Although the adjusted maximum assessments will increase each year, the budget and annual assessment rates adopted for a fiscal year may not change from the previous fiscal year. If the budget and the corresponding District assessments for that fiscal year do not require an increase or the increase is less than the allowable adjusted maximum assessment rates, then the assessments required to meet the expenditures shall be applied. If the budget and the corresponding assessments for a given fiscal year require an increase greater than the adjusted maximum assessment rates, then the assessments are considered increased assessments and mailed notices and approval of the property owners through a property owner ballot proceeding would be required before the assessment increases may be imposed.
69 FY 2025/2026 Deer Creek Manor Landscape and Lighting District Page 12 of 16 III. DISTRICT BUDGET
The following provides the budget establishing the maximum annual assessment rates for the District for fiscal year 2025/2026. The budget includes an estimate of anticipated expenditures and revenues associated with the maintenance and operation of the improvements. The budget and assessment for fiscal year 2025/2026 reflect the anticipated costs and expenses to provide the improvements for all twelve (12) months of the fiscal year.

Starting Fiscal Year 2015/2016, the City began maintenance, operation and servicing of the local landscaping and street lighting improvements. The City has decided to Levy the parcels within the District at $255.00 for Fiscal Year 2025/2026. This will be the twelfth levy since the creation of the District in 2007/2008.
70 FY 2025/2026 Deer Creek Manor Landscape and Lighting District Page 13 of 16

City of Shasta Lake
Fiscal Year 2025/2026 Budget

DEER CREEK MANOR LANDSCAPING AND LIGHTING DISTRICT
ANNUAL MAINTENANCE (DIRECT COSTS) District Totals
Landscape and Lighting Maintenance Expenses
Turf, Landscape and Facility Maintenance $8,000
Median Maintenance 400
Open Space Maintenance 400
Tree Maintenance 500
Landscape Utilities (Water/Electricity) 6,500
Streetlight Maintenance and Energy 875
Miscellaneous Materials and Equipment 380
Total Landscaping and Lighting Maintenance $17,055

REPLACEMENT/REHABILITATION (CIP)
Collection for Future Rehabilitation/Replacements
Turf, Landscape and Facility Rehabilitation/Replacement $500 Median Rehabilitation/Replacement 100
Open Space Rehabilitation/Replacement 100
Tree Rehabilitation/Replacement 1,500
Total Collection for Capital Improvement/Rehabilitation Fund $2,200

ADMINISTRATION
Professional Fees for Admin $500
City Annual Admin 250
County Administration Fee 58
Miscellaneous Administrative Expenses 150
Total Annual Administration Costs $958
Total Costs and Expenses $20,213
Levy Adjustments
Reserve Fund / CIP Collection $1,207
Rounding 0
BALANCE TO LEVY $21,420

DISTRICT STATISTICS
Total Parcels in District 89
Parcels Levied 84
Total EBU 84.00
Prior Year Levy per EBU $255.00
Proposed Assessment per EBU $255.00
Annual Inflator (greater of CPI or 3%) 3.00%
Maximum Assessment Rate per EBU $582.4116

FUND BALANCE INFORMATION
Beginning Fund Balance (Reserves and CIP) $57,531
Reserve Fund/CIP Collection 1,207
Estimated Ending Fund Balance (Reserves and CIP) $58,738 Note: Totals may not foot due to rounding.
71 FY 2025/2026 Deer Creek Manor Landscape and Lighting District Page 14 of 16

IV. DISTRICT DIAGRAM
The parcels within this District consist of lots, parcels and subdivisions of land located in the planned residential development known as Deer Creek Manor. The District covers approximately thirty-six acres (36 acres) in the City of Shasta Lake.

73 FY 2025/2026 Deer Creek Manor Landscape and Lighting District Page 16 of 16

Non-assessable lots or parcels may include, but are not limited to, public streets and other roadways (typically not assigned an APN by the County); dedicated public easements, open space areas, rights-of-way, common areas; bifurcated lots, and any other property that cannot be developed or has little or no value. These types of parcels are considered to receive little or no benefit from the improvements and are therefore exempted from assessment.

The District is going to assess assessable parcels during the Fiscal Year 2025/2026. The following is a list of parcels, the assessment and the maximum assessment amounts as determined by the assessment rates and method of apportionment described herein. 74 Assessor's Parcel Number Page Land Use Zone Benefit Units Lot Max Tax Charge 075-150-046-000 150 GOV A 0.00 N/A $0.00 $0.00
075-570-003-000 570 SFR A 1.00 24 582.41 255.00
075-570-004-000 570 SFR A 1.00 25 582.41 255.00
075-570-005-000 570 SFR A 1.00 26 582.41 255.00
075-570-006-000 570 SFR A 1.00 27 582.41 255.00
075-570-007-000 570 SFR A 1.00 28 582.41 255.00
075-570-008-000 570 SFR A 1.00 29 582.41 255.00
075-570-009-000 570 SFR A 1.00 30 582.41 255.00
075-570-010-000 570 SFR B 1.00 31 582.41 255.00
075-570-011-000 570 SFV B 1.00 32 582.41 255.00
075-570-012-000 570 SFR B 1.00 33 582.41 255.00
075-570-013-000 570 SFR B 1.00 34 582.41 255.00
075-570-016-000 570 SFR A 1.00 37 582.41 255.00
075-570-019-000 570 SFR A 1.00 40 582.41 255.00
075-570-020-000 570 SFR A 1.00 41 582.41 255.00
075-570-021-000 570 SFR A 1.00 42 582.41 255.00
075-570-022-000 570 SFR A 1.00 43 582.41 255.00
075-570-023-000 570 SFR A 1.00 44 582.41 255.00
075-570-024-000 570 SFR A 1.00 45 582.41 255.00
075-570-025-000 570 SFR A 1.00 46 582.41 255.00
075-570-026-000 570 SFR A 1.00 47 582.41 255.00
075-570-027-000 570 SFR A 1.00 48 582.41 255.00
075-570-028-000 570 SFR A 1.00 49 582.41 255.00
075-570-029-000 570 SFR A 1.00 50 582.41 255.00
075-570-030-000 570 SFR A 1.00 51 582.41 255.00
075-570-031-000 570 SFR A 1.00 52 582.41 255.00
075-570-032-000 570 SFR A 1.00 53 582.41 255.00
075-570-033-000 570 SFR A 1.00 54 582.41 255.00
075-570-034-000 570 SFR A 1.00 55 582.41 255.00
075-570-035-000 570 SFR A 1.00 56 582.41 255.00
075-570-036-000 570 SFR A 1.00 57 582.41 255.00
075-570-037-000 570 SFR A 1.00 58 582.41 255.00
075-570-038-000 570 SFR A 1.00 59 582.41 255.00
075-570-039-000 570 SFR A 1.00 60 582.41 255.00
075-570-040-000 570 SFR A 1.00 61 582.41 255.00
075-570-041-000 570 SFR A 1.00 62 582.41 255.00
075-570-042-000 570 SFR A 1.00 63 582.41 255.00
075-570-047-000 570 GOV A 0.0 Parcel "B" 0.00 0.00
075-570-048-000 570 GOV A 0.0 Parcel "C" 0.00 0.00
075-570-049-000 570 GOV A 0.0 Parcel "D" 0.00 0.00
075-570-050-000 570 GOV A 0.0 N/A 0.00 0.00
075-570-052-000 570 SFR A 1.00 22 582.41 255.00
075-570-054-000 570 SFR A 1.00 23 582.41 255.00
075-570-057-000 570 SFR A 1.00 39 582.41 255.00
075-570-063-000 570 SFR A 1.00 35 582.41 255.00
075-570-064-000 570 SFR A 1.00 38 582.41 255.00
075-570-065-000 570 SFR A 1.00 36 582.41 255.00
075-570-070-000 570 SFR A 1.00 67 582.41 255.00
075-570-072-000 570 SFR A 1.00 64 582.41 255.00
075-570-073-000 570 SFR A 1.00 65 582.41 255.00
075-570-074-000 570 SFR A 1.00 66 582.41 255.00
075-610-001-000 610 SFR A 1.00 88 582.41 255.00
075-610-002-000 610 SFR A 1.00 87 582.41 255.00
075-610-003-000 610 SFR A 1.00 86 582.41 255.00
075-610-004-000 610 SFR A 1.00 76 582.41 255.00
075-610-005-000 610 SFR A 1.00 77 582.41 255.00
075-610-006-000 610 SFR A 1.00 78 582.41 255.00
075-610-007-000 610 SFR A 1.00 79 582.41 255.00
075-610-008-000 610 SFR A 1.00 80 582.41 255.00
075-610-009-000 610 SFR A 1.00 81 582.41 255.00
075-610-010-000 610 SFR A 1.00 82 582.41 255.00
075-610-011-000 610 SFR A 1.00 83 582.41 255.00
075-610-012-000 610 SFR A 1.00 7 582.41 255.00
075-610-013-000 610 SFR A 1.00 8 582.41 255.00
075-610-014-000 610 SFR A 1.00 9 582.41 255.00
075-610-015-000 610 SFR A 1.00 10 582.41 255.00
City of Shasta Lake
Deer Creek Landscaping and Lighting District
Preliminary Assessment Roll
Fiscal Year 2025/2026
Deer Creek Manor DMD Fiscal Year 2025/2026 Preliminary Assessment Page 1 of 2 75 Assessor's Parcel Number Page Land Use Zone Benefit Units Lot Max Tax Charge City of Shasta Lake
Deer Creek Landscaping and Lighting District
Preliminary Assessment Roll
Fiscal Year 2025/2026
075-610-016-000 610 SFR A 1.00 11 582.41 255.00
075-610-017-000 610 SFV A 1.00 12 582.41 255.00
075-610-027-000 610 SFR A 1.00 6 582.41 255.00
075-610-028-000 610 SFR A 1.00 5 582.41 255.00
075-620-001-000 620 SFR A 1.00 85 582.41 255.00
075-620-002-000 620 SFR A 1.00 84 582.41 255.00
075-620-003-000 620 SFR A 1.00 70 582.41 255.00
075-620-004-000 620 SFR A 1.00 69 582.41 255.00
075-620-005-000 620 SFV A 1.00 68 582.41 255.00
075-620-006-000 620 SFR A 1.00 71 582.41 255.00
075-620-007-000 620 SFR A 1.00 72 582.41 255.00
075-620-008-000 620 SFR A 1.00 73 582.41 255.00
075-620-009-000 620 SFR A 1.00 74 582.41 255.00
075-620-010-000 620 SFR A 1.00 75 582.41 255.00
075-620-011-000 620 SFR A 1.00 13 582.41 255.00
075-620-012-000 620 SFR A 1.00 14 582.41 255.00
075-620-013-000 620 SFR A 1.00 15 582.41 255.00
075-620-014-000 620 SFV A 1.00 16 582.41 255.00
075-620-015-000 620 SFR A 1.00 17 582.41 255.00
075-620-016-000 620 SFR A 1.00 18 582.41 255.00
075-620-017-000 620 SFR A 1.00 19 582.41 255.00
075-620-027-000 620 SFR A 1.00 21 582.41 255.00
075-620-028-000 620 SFR A 1.00 20 582.41 255.00
Total: 84.00 $48,922.58 $21,420.00
Parcel Count: 89
Deer Creek Manor DMD Fiscal Year 2025/2026 Preliminary Assessment Page 2 of 2 76 NOTICE OF PUBLIC HEARING

BEFORE THE CITY COUNCIL OF THE CITY OF SHASTA LAKE

ON THE CONTINUATION OF THE LEVY OF ANNUAL ASSESSMENTS OF THE

DEER CREEK MANOR SUBDIVISION DRAINAGE MAINTENANCE DISTRICT UNDER THE BENEFIT ASSESSMENT ACT OF 1982 FOR FISCAL YEAR 2025/26 AND

THE LANDSCAPING AND LIGHTING DISTRICT, PURSUANT TO THE
LANDSCAPING AND LIGHTING ACT OF 1972, PART
2 OF DIVISION 15 OF THE STREETS AND HIGHWAYS CODE AND AS PROVIDED

BY ARTICLE XIII D OF THE CALIFORNIA CONSTITUTION, AND APPOINTING A

TIME AND PLACE FOR HEARING PROTESTS
FOR FISCAL YEAR 2025/26
NOTICE IS HEREBY GIVEN that a public hearing at which all interested persons will be heard, will be held before the City Council of the City of Shasta Lake, at 4488 Red Bluff Street, Shasta Lake, California on June 17, 2025 at 6:00 p.m., for the FY 2025/26 levy of assessments under the Benefit Assessment Act of 1982 through the City of Shasta Lake’s Deer Creek Manor Subdivision Drainage Maintenance District, and the Landscaping and Lighting District, (“Districts”), under the Landscaping and Lighting Act of 1972, The City Council will hear and consider all protests with regard to the Engineer’s Report (the “Report”) and levy of assessments, including protests with regard to the amount of the proposed assessments to be levied.

At the conclusion of the public hearing, the City Council may adopt, revise, change, reduce, or modify any assessment and shall make its determination upon each assessment described in the Report for Fiscal Year 2025/26 for both districts.

NOTICE IS FURTHER GIVEN that pursuant to statutory authorization, a written report prepared by the City’s Assessment Engineer describing each of the Districts has been filed with the City Clerk. The Report contains a description of each parcel of property within the boundary of the Districts on which a benefit assessment is proposed to be levied and sets forth the amount of the proposed benefit assessment for each such parcel.

The Report also contains a schedule of the benefit assessment rates for Fiscal Year 2025/26. Copies of the Report, which includes the preliminary assessment roll and boundary diagram of the Districts, is on file and available for review by the public at the office of the City Clerk at 4477 Main Street, Shasta Lake, California. By reference to this Report, the assessment roll, and the assessment diagram filed with the City Clerk, each property owner may verify the area of his or her parcel and the amount of the Fiscal Year 2025/26 Benefit Assessment.
77 78
Report and Recommendations 6.5
Reviewed and Approved
City Manager

AGENDA ITEM
City Council
TO: Mayor and City Council Members
FROM: Wendy Howard, Finance Director
Jason Peterson, Finance & General Services Manager
DATE: June 3, 2025
SUBJECT: SHASTA GATEWAY INDUSTRIAL PARK (SGIP) INTENT TO

LEVY AND COLLECT ON ASSESSMENT DISTRICT

RESOLUTION
FILE NO:

RECOMMENDATION:

Adoption of the Resolutions is an annual requirement pursuant to state law.

The proposed time and place for the public hearing is Tuesday, June 17, 2025 6:00 PM at the City Council Chambers.
79 BACKGROUND:

On November 7, 2023, at the request of the SGIP owners group, the Council adopted Resolutions related to establishing a Landscape Maintenance District and Benefit Assessment District to provide a funding source for the maintenance of improvements within the Shasta Gateway Industrial Park common landscape area. In 2024, once the City established the district, severe deferred maintenance and updates occurred to the landscaping and irrigation system. These improvements included valve and sprinkler head replacements, repairs to broken main and lateral lines, and substantial root digging and cleaning around valve stations.

Landscape and Maintenance District
The District was formed pursuant to the provisions of the Landscaping and Lighting Act of 1972 (Section 22500 et seq. of the California Streets and Highways Code). The attached Engineer’s Report describes the District, the improvements, and the maximum amount for assessments to be levied against the properties commencing in the fiscal year 2025-26 and the proposed applied rate for the fiscal year 2025-26.

The maximum amount of the per-parcel assessment for this District varies depending on lot size and designation of special benefit or general benefit analysis. The complete calculation is located in the engineers report.

FISCAL IMPACTS:

None.

ATTACHMENTS:
• Resolutions Initiating Proceedings for the Levy and Collection of Assessments for both the Landscape Maintenance District
• Resolutions Preliminarily Approving the Engineer’s Report for both the Landscape Maintenance District
• Resolutions Declaring the City’s Intention to Order the Levy and Collection of Assessments and Appointing a Time and Place for the Public Hearing for both the Landscape Maintenance District.
• Engineer’s Report – Shasta Gateway Industrial Park Landscape Maintenance District.
80 DISTRIBUTION:

City of Shasta Lake City Council
City Manager
City Attorney
81 RESOLUTION NO. 2025-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SHASTA LAKE,

COUNTY OF SHASTA, STATE OF CALIFORNIA INITIATING PROCEEDINGS FOR

THE ANNUAL LEVY AND COLLECTION OF ASSESSMENTS FOR THE SHASTA

GATEWAY INDUSTRIAL PARK LANDSCAPE MAINTENANCE DISTRICT FOR FISCAL YEAR 2025/2026 PURSUANT TO THE LANDSCAPING AND LIGHTING ACT OF 1972, PART 2 OF DIVISION 15 OF THE STREETS AND HIGHWAYS CODE AND AS PROVIDED BY ARTICLE XIII D OF THE CALIFORNIA CONSTITUTION; AND ORDERING THE PREPARATION OF AN ENGINEER’S REPORT IN CONNECTION

THEREWITH

THE CITY COUNCIL OF THE CITY OF SHASTA LAKE FINDS, DETERMINES, ORDERS AND RESOLVES AS FOLLOWS:

Section 1. The City Council hereby proposes to levy and collect annual assessments for the Shasta Gateway Industrial Landscape Maintenance District (hereinafter referred to as the “District”), and to levy and collect assessments against the lots and parcels of land within such District to pay for the costs and expenses of the improvements described in Section 3 hereof for the fiscal year commencing July 1, 2025 and ending June 30, 2026, pursuant to the Landscaping and Lighting Act of 1972, being Part 2 of Division 15 of the Streets and Highways Code (the "Act") and as provided by Article XIII D of the California Constitution.

Section 2. The general location and boundaries of the District is shown on maps on file in the office of the City Clerk, and is incorporated herein by reference, and open to public inspection. The designation of the existing District is as follows: “Shasta Gateway Industrial Landscape Maintenance District”.

Section 4. The City Council hereby designates Willdan Financial Services as the Engineer for the purposes of these proceedings and orders the Engineer to prepare and file with the City Clerk a written report in accordance with Article XIII D, Section 4 of the California Constitution and Article 4 (commencing with Section 22565) of Chapter 1 of the Act for that portion of the fiscal year 2025/2026 commencing July 1, 2025 and ending June 30, 2026. Such Report shall refer to the District by its distinctive designations. 82 Section 5. Lots or parcels within the District that are owned or used by any county, city, city and county, special district or any other local or regional governmental entity, the State of California or the United States shall be assessed unless the City demonstrates by clear and convincing evidence that such lots or parcels receive no special benefit from the improvements. *********
PASSED, APPROVED, AND ADOPTED THIS day of , 2025.

STATE OF CALIFORNIA )
COUNTY OF SHASTA ) ss

AYES:

NOES:

ABSENT:

ABSTAINED:

ATTEST:
_____________________________________

PAMELYN ANNE MORGAN, MAYOR

CITY OF SHASTA LAKE

STATE OF CALIFORNIA
_____________________________________

CHARITY TATLOW, CITY CLERK

CITY OF SHASTA LAKE

STATE OF CALIFORNIA
83 RESOLUTION NO. 2025-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SHASTA LAKE,

COUNTY OF SHASTA, STATE OF CALIFORNIA PRELIMINARILY APPROVING

THE REPORT OF THE ENGINEER IN CONNECTION WITH THE ANNUAL LEVY

OF AND COLLECTION OF ASSESSMENTS OF THE SHASTA GATEWAY

INDUSTRIAL PARK LANDSCAPE MAINTENANCE DISTRICT FOR FISCAL YEAR 2025/2026, PURSUANT TO THE LANDSCAPING AND LIGHTING ACT OF 1972, PART 2 OF DIVISION 15 OF THE STREETS AND HIGHWAYS CODE AND AS PROVIDED BY

ARTICLE XIII D OF THE CALIFORNIA CONSTITUTION

THE CITY COUNCIL OF THE CITY OF SHASTA LAKE FINDS, DETERMINES, ORDERS AND RESOLVES AS FOLLOWS:

Section 1. The City Council, pursuant to the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the Streets and Highways Code (the "Act") and as provided by Article XIII D of the California Constitution, by its previous resolution initiated proceedings for the annual levy and collection of assessments of the Shasta Gateway Industrial Park Landscape Maintenance District (hereinafter referred to as the “District”) for the fiscal year commencing July 1, 2025 and ending June 30, 2026 and ordered the Engineer, Willdan Financial Services, to prepare and file a written report in accordance with Article XIII D, Section 4 of the California Constitution and Article 4 of Chapter 1 of the Act.

Section 2. The Engineer has prepared and filed the preliminary Engineer’s Report with the City Clerk and the City Clerk has presented to the City Council such report entitled "Shasta Gateway Industrial Park Landscape Maintenance District, Engineer’s Annual Levy Report” (hereinafter referred to as the "Report") which pertains to the annual levy of assessments within the boundaries of the District.

Section 3. The City Council has carefully examined and reviewed the Report, and the Report is hereby approved as filed.
84 *********
PASSED, APPROVED, AND ADOPTED THIS day of , 2025.

STATE OF CALIFORNIA )
COUNTY OF SHASTA ) ss

AYES:

NOES:

ABSENT:

ABSTAINED:

ATTEST:
_____________________________________

PAMELYN ANNE MORGAN, MAYOR

CITY OF SHASTA LAKE

STATE OF CALIFORNIA
_____________________________________

CHARITY TATLOW, CITY CLERK

CITY OF SHASTA LAKE

STATE OF CALIFORNIA
85 RESOLUTION NO. 2025 -

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SHASTA LAKE,

COUNTY OF SHASTA, STATE OF CALIFORNIA DECLARING ITS INTENTION TO

ORDER THE ANNUAL LEVY AND COLLECTION OF ASSESSMENTS OF SHASTA

GATEWAY INDUSTRIAL PARK LANDSCAPE MAINTNENACE DISTRICT FOR FISCAL YEAR 2025/2026 PURSUANT TO THE LANDSCAPING AND LIGHTING ACT OF 1972, PART 2 OF DIVISION 15 OF THE STREETS AND HIGHWAYS CODE AND

AS PROVIDED BY ARTICLE XIII D OF THE CALIFORNIA CONSTITUTION, AND

APPOINTING A TIME AND PLACE FOR HEARING PROTESTS

THE CITY COUNCIL OF THE CITY OF SHASTA LAKE FINDS, DETERMINES, ORDERS AND RESOLVES AS FOLLOWS:

Section 1. By its previous resolution, the City Council initiated proceedings pursuant to the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the Streets and Highways Code, commencing with Section 22500 (hereinafter referred to as the "Act") and as provided by Article XIII D of the California Constitution, for the levy and collection of annual assessments against the assessable lots and parcels of land within the Shasta Gateway Industrial Park Landscape Maintenance District (hereinafter referred to as the “District”) described on maps on file in the office of the City Clerk and incorporated herein by reference, for fiscal year 2025/2026 and ordered the Engineer, Willdan Financial Services, to prepare and file a written report in accordance with Article XIII D, Section 4 of the California Constitution and Article 4 of Chapter 1 of the Act. The Engineer has prepared and filed a written report (the “Engineer’s Annual Levy Report”) with the City Clerk, which pertains to the annual levy and collection of assessments within the boundaries of the District; and by previous resolution, the City Council approved the preliminary Engineer's Report.

Section 2. The City Council hereby (1) declares its intention to order the annual levy and collect assessments against the assessable lots and parcels of land within such District for that portion of the fiscal year commencing July 1, 2025 and ending June 30, 2026 and (2) to pay the costs and expenses of the improvements described in Section 3. The assessments proposed by this resolution were approved by the property owners pursuant to a mailed ballot election conducted in accordance with Article XIII D of the California Constitution. The City Council in subsequent fiscal years may thereafter impose the assessment at any rate or amount that is less than or equal to the maximum assessment amount authorized for previous Fiscal Year, increased each year by the greater of 3% or the annual percentage change of the Consumer Price Index, All Urban Consumers, for the San Francisco-Oakland-Hayward, CA (“CPI”), as determined by the United States Department of Labor, or its successor without conducting another mailed ballot election.

Section 3. The landscape improvements to be funded by the District assessments is located in the common areas and the median on Shasta Gateway Drive to include sixty-four thousand four hundred (64,400) square feet of ground covering, shrubs, vines, lawn care, and plants; sixty-six (66) irrigated trees; as well as irrigation and drainage systems. The complete maintenance specs are on file with the City. There are eleven (11) street lighting poles within the Shasta Gateway Industrial Park which the City will continue to fund and maintain. 86 Section 4. The general location and boundaries of the District is shown on maps on file in the office of the City Clerk, and is incorporated herein by reference, and open to public inspection. The designation of the existing District is as follows: “Shasta Gateway Industrial Park Landscape Maintenance District”.

Section 5. Reference is hereby made to the Engineer's Annual Levy Report, on file in the office of the City Clerk and open to public inspection, for a full and detailed description of the improvements, the boundaries of the District and the proposed assessments upon assessable lots and parcels of land within the District.

Section 6. Notice is hereby given that on the 17th day of June 2025 at 6:00 pm, a public hearing will be held in the City Council Chambers at 4488 Red Bluff Street, Shasta Lake, regarding the Shasta Gateway Industrial Park Landscape Maintenance District. The public hearing will afford interested persons the opportunity to hear and be heard.

Section 8. Lots or parcels within the District that are owned or used by any county, city, city and county, special district, or any other local or regional governmental agency, the State of California or the United States shall be assessed unless the City demonstrates by clear and convincing evidence that such lots or parcels receive no special benefit from the improvements.
87 *********
PASSED, APPROVED, AND ADOPTED THIS day of , 2025.

STATE OF CALIFORNIA )
COUNTY OF SHASTA ) ss

AYES:

NOES:

ABSENT:

ABSTAINED:

ATTEST:
_____________________________________

PAMELYN ANNE MORGAN, MAYOR

CITY OF SHASTA LAKE

STATE OF CALIFORNIA
_____________________________________

CHARITY TATLOW, CITY CLERK

CITY OF SHASTA LAKE

STATE OF CALIFORNIA
88 27368 Via Industria
Suite 200
Temecula, Ca 92590
T 951.587.3500 | 800.755.6864
F 951.587.3510
www.willdan.com/financial
City of Shasta Lake
Shasta Gateway Industrial Park
Landscape Maintenance District
2025/2026 ENGINEER’S ANNUAL LEVY REPORT
Intent Meeting: June 3, 2025
Public Hearing: June 17, 2025
89 ENGINEER'S REPORT AFFIDAVIT
AFFIDAVIT FOR THE ENGINEER’S REPORT
Shasta Gateway Industrial Park Landscape Maintenance
District
Establishment of Annual Assessments for the:

City of Shasta Lake
County of Shasta, State of California
This Report describes the District including the improvements, budgets, parcels, and assessments to be levied for Fiscal Year 2025/2026 as they existed at the time of the passage of the Resolution of Intention. Reference is hereby made to the Shasta County Assessor’s maps for a detailed description of the lines and dimensions of parcels within the District. The undersigned respectfully submits the enclosed Report as directed by the City Council.

Dated this ____________ day of ______________, 2025.

Willdan Financial Services
Assessment Engineer
On Behalf of the City of Shasta Lake
By: ________________________________
Chonney Gano, Project Manager
District Administration Services
By: ________________________________
Tyrone Peter
PE # C 81888
90 TABLE OF CONTENTS
INTRODUCTION ..........................................................................................................1 I. PLANS AND SPECIFICATIONS.........................................................................4 A. BENEFITING PROPERTIES WITHIN THE DISTRICT...................................4 B. IMPROVEMENTS AND SERVICES.......................................................................4 Landscape Improvements......................................................................................................4 II. METHOD OF APPORTIONMENT ......................................................................5 A. BENEFIT ANALYSIS......................................................................................................5 Special Benefit ...........................................................................................................................5 General Benefit ..........................................................................................................................6 B. ASSESSMENT METHODOLOGY..........................................................................7 C. EQUIVALENT BENEFIT UNITS ..............................................................................7 EBU Application By Land.......................................................................................................8 D. ASSESSMENT CALCULATIONS...........................................................................8 E. ASSESSMENT RANGE FORMULA ......................................................................9 III. DISTRICT BUDGET ....................................................................................... 10 IV. DISTRICT DIAGRAM ..................................................................................... 12 V. ASSESSMENT ROLL..................................................................................... 14 APPENDIX A. 1972 ACT IMPROVEMENTS........................................................ 16 APPENDIX B. NET ACREAGE ............................................................................. 18 91 FY 2025/2026 Shasta Gateway Industrial Park Landscape Maintenance District Page 1

Shasta Gateway Industrial Park Landscape Maintenance District (hereafter referred to as the “District”), which includes all lots and parcels of land within the non-residential subdivision known as Shasta Gateway Industrial Park that have been determined to receive special benefits from the landscaping improvements installed in connection with these non-residential lots. This Engineer’s Report (hereafter referred to as the “Report”) has been prepared as required pursuant to Chapter 1 Article 4, commencing with Section 22565 of the 1972 Act.

Prior to the formation of the District, the Property Owners of Shasta Gateway Industrial Park were paying for landscaping directly to a landscaping company. In 2023, the Property Owners approached the City requesting the City take over maintenance and collection of landscaping costs. Thus, forming the District in 2024.

The City Council formed the District to levy and collect annual assessments on the Shasta County (the “County”) tax rolls to provide ongoing funding for the costs and expenses required to service and maintain the landscaping improvements and appurtenant facilities that are necessary and essential requirements for the properties within the District. The improvements to be provided by the District and the assessments described herein are made pursuant to the 1972 Act and the substantive and procedural provisions of the California Constitution.

This Report describes the District, the improvements, and the assessments levied against properties in connection with the special benefits that the properties will receive from the maintenance and servicing of the District improvements and facilities commencing in fiscal year 2025/2026. The assessments described herein will provide a funding source (annual assessments) for the continued operation and maintenance of the Landscaping improvements that are directly associated with the development of properties within the District and for the special benefit of those properties.

The budgets and assessments described in this Report are based on the planned improvements and development associated with the Gateway Industrial Park. The budgets described herein, represent an estimate of the direct expenditures, incidental expenses, and fund balances that will be necessary to ensure proper maintenance, servicing and funding needs to support the landscaping improvements that provide special benefit to properties within the District. In the event the property owners want to add additional streetlights or update existing streetlights this will be at the discretion of the property owners and the expense of maintaining the new and/or updated streetlights will revert to the property owners and become a line item in the annual budget. Property Owners and City will discuss any modifications to the District improvements. 92 FY 2025/2026 Shasta Gateway Industrial Park Landscape Maintenance District Page 2

The word “parcel”, for the purposes of this Report, refers to an individual property assigned its own Assessor’s Parcel Number (APN) by the County Assessor’s Office. The County Auditor-Controller uses Assessor’s Parcel Numbers and specific Fund Numbers to identify properties assessed on the tax roll for the special benefit assessments.

This Report consists of five (5) parts:

Part I
Plans and Specifications: A description of the District boundaries and the improvements associated with the District. The District was formed with a single benefit zone encompassing all properties within the territory identified as Shasta Gateway Industrial Park.

Part II
Method of Apportionment: A discussion of benefits the improvements and services provide to properties within the District and the method of calculating each property’s proportional special benefit and annual assessment. This section also identifies and outlines an Assessment Range Formula that provides for an annual adjustment to the maximum assessment rate that establishes limits on future assessments, but also provides for reasonable cost adjustments due to inflation without the added expense of additional property owner protest ballot proceedings.

Part III
District Budget: An annual cost to operate, maintain and service landscaping improvements related to the properties within the District. This budget includes direct maintenance costs and incidental expenses including, but not limited to, administration expenses and the collection of appropriate fund balances to establish the initial Maximum Assessment Rates approved by the property owners of record. The special benefit assessments are based on an estimate of the overall operation, maintenance and servicing costs minus any costs that are not assessed as special benefit. The assessments for each subsequent year shall be based on the estimated net annual cost for the City to operate, maintain and service the improvements for that fiscal year including the collection of funds in installments for periodic or long-term maintenance activities. The Maximum Assessment Rates (Rates per Equivalent Benefit Unit) identified in the budget of this Report establishes the initial Maximum Assessment Rates for the District in fiscal year 2025/2026 and shall be adjusted annually by the Assessment Range Formula described in the method of apportionment.
93 FY 2025/2026 Shasta Gateway Industrial Park Landscape Maintenance District Page 3

Part IV
District Diagram: A Diagram showing the exterior boundaries of the District is provided in this Report and includes all parcels that will receive special benefits from the improvements. Parcel identification, the lines and dimensions of each lot, parcel, and subdivision of land within the District, are inclusive of all parcels as shown on the Shasta County Assessor's Parcel Maps as they existed at the time this report was prepared and includes all subsequent subdivisions, lot line adjustments or parcel changes therein.

Reference is hereby made to the Shasta County Assessor’s maps for a detailed description of the lines and dimensions of each lot and parcel of land within the District.

Part V
Assessment Roll: The assessment amount for each parcel is based on the parcel’s proportional special benefit as outlined in the method of apportionment and the initial Maximum Assessment Rates established in this Report. The Assessment Roll also provides the assessment amount for each parcel for the fiscal year 2025/2026 based on the method of apportionment and estimated expenses (budget) for fiscal year 2025/2026. 94 FY 2025/2026 Shasta Gateway Industrial Park Landscape Maintenance District Page 4

I. PLANS AND SPECIFICATIONS
A. BENEFITING PROPERTIES WITHIN THE DISTRICT
Shasta Gateway Industrial Park consists of fifteen (15) non-residential lots and one (1) street. The area will include landscaping improvements.

The purpose of the District is to ensure the ongoing maintenance, operation, and servicing of landscaping improvements installed in connection with development of properties within the District. This District will provide the financial mechanism (annual assessments) by which the ongoing operation and maintenance of these improvements will be funded.

The District structure, proposed improvements, method of apportionment and assessments described in this Report are based on current development and improvement plans including all estimated direct expenditures, incidental expenses, and reserves associated with the maintenance and servicing of the improvements.

The District is located within the City of Shasta Lake, generally located east of Ashby Road, and Shasta Gateway Drive in all directions.

B. IMPROVEMENTS AND SERVICES
The purpose of this District is to fund the landscaping and irrigation improvements within the District. The property owners in the District will fund the costs associated with the maintenance and servicing for labor, electrical energy, water, materials, contracting services, administration, and other expenses necessary for the satisfactory maintenance and servicing of these improvements.

Detailed maps and descriptions of the location and extent of the improvements to be maintained by the District are on file with the Public Works Division and by reference are made part of this Report. The net annual cost to provide and maintain the improvements determined to be of special benefit shall be allocated to each property in proportion to the special benefits received from those improvements. The District improvements and services are generally described as:

Landscape Improvements
The landscape improvements to be funded by the District assessments is located in the common areas and the median on Shasta Gateway Drive to include sixty-four thousand four hundred (64,400) square feet of ground covering, shrubs, vines, lawn care, and plants; sixty-six (66) irrigated trees; as well as irrigation and drainage systems. The complete maintenance specs are on file with the City.

There are eleven (11) street lighting poles within the Shasta Gateway Industrial Park which the City will continue to fund and maintain.
95 FY 2025/2026 Shasta Gateway Industrial Park Landscape Maintenance District Page 5

II. METHOD OF APPORTIONMENT
The 1972 Act permits the establishment of assessment districts by agencies for the purpose of providing certain public improvements, including the acquisition, construction, installation and servicing of landscape improvements and related facilities. The 1972 Act requires that the cost of these improvements be levied according to benefit rather than assessed value:

Section 22573 defines the net amount to be assessed as follows:
“The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements.”
The formula used for calculating assessments reflect the composition of parcels within the District and the improvements and activities to be provided and have been designed to fairly apportion the cost of providing those improvements based on a determination of the proportional special benefits to each parcel, consistent with the requirements of the 1972 Act and the provisions of Proposition 218 and Article XIIID of the California Constitution.

A. BENEFIT ANALYSIS
The improvements provided within the District, for which properties will be assessed have been identified as necessary, desired and/or required for the orderly development of the properties within the District to their full potential, consistent with the development plans.

Special Benefit
The ongoing maintenance of landscaped areas within the District will provide aesthetic benefits to the properties and are intended to provide a more pleasant environment to walk, drive, live, and work. The primary function of these improvements and related amenities is to serve as an aesthetically pleasing enhancement and open space area for the benefit of the immediate surrounding properties and development for which the improvements were constructed and installed, and/or were facilitated by the development or potential development of properties within the District. These improvements are an integral part of the physical environment associated with the parcels in the District and while these improvements may in part be visible to properties outside the District and/or occasionally accessed by the general public, if these improvements are not properly maintained, it is the parcels within the District that would be aesthetically burdened and/or impacted directly by potential environmental issues such as dust, debris, pests, water runoff, erosion, and fire hazards. Thus, the maintenance of these improvements provides advantages to the assessed properties that affect the assessed parcels in a way that is particular and distinct from their effect on other parcels and that real property in general and the public at large do not share.
96 FY 2025/2026 Shasta Gateway Industrial Park Landscape Maintenance District Page 6

Collectively these improvements, related amenities, and services which will be funded by the special benefit assessments, enhance the overall use, presentation, enjoyment, recreational access, and marketability of the properties, and ensure the long-term costefficiency of services that are obtained through the County provided maintenance (economy of scale).

General Benefit
In reviewing the location and extent of the specific landscaped areas and improvements to be funded by the District assessments and the proximity and relationship to properties to be assessed, it is evident these improvements have been installed as part of the development of properties within the District or are improvements that would otherwise be shared by and/or required for development of those properties. Although the improvements are largely located along Shasta Gateway Drive as well as the median on Shasta Gateway Drive and may be visible and/or accessible to the general public, it is evident that the ongoing maintenance of these improvements are only necessary for the appearance and advantage of the properties within the District. It is also evident that these improvements were not required nor necessarily desired by any properties or developments outside of the District boundaries.

In the absence of a special funding, these types of improvements would not have been installed by the developer per the City’s conditions and the City’s maintenance of these improvements would for the most part, be limited to weed abatement (fuel modification areas), rodent control, and erosion control services only. This basic or baseline level of service would typically provide for periodic servicing of the open space areas on an asneeded basis. This baseline level of service would only provide a level of service that was necessary to ensure public safety, essential property protection and potential property damage. However, this baseline level of service results in a far less visually pleasing environment than is created with the enhanced levels of services associated with the regular landscape maintenance that can be provided through the District assessments.

In addition to this baseline level of service, it is recognized that there are indirect or incidental benefits to properties within the District as well as the general public that are associated with regular landscape maintenance services, including minimization of dust and debris, and decreased potential water runoff from the open space areas.

It is also recognized that with the regular maintenance of the improvements, the effort and cost to monitor and address these more indirect issues are reduced to isolated areas and/or less frequent servicing, and these activities generally represent less than two percent (2%) of the overall maintenance costs. Therefore, if the District did not exist and the City had to maintain the area at a minimum level it is estimated that the costs associated with these indirect and incidental benefits would not exceed five percent (5%) of the combined annual expenses for General Maintenance identified in the annual maintenance budget contained in "Part III – The District Budget” of this Report. 97 FY 2025/2026 Shasta Gateway Industrial Park Landscape Maintenance District Page 7

B. ASSESSMENT METHODOLOGY
The method of apportionment for the District calculates the receipt of special benefit from the respective improvements based on the actual or proposed land use of the parcels within the District. The special benefit received by each lot or parcel is equated to the overall land use of the parcel based on the parcel’s actual land use or proposed planned development and is reliant upon the special benefit received from the improvements planned within the District.

To identify and determine the special benefit to be received by each parcel, it is necessary to consider the entire scope of the District improvements as well as individual property development within the District. The costs associated with the improvements shall be fairly distributed among the parcels based upon the special benefit received by each parcel. Additionally, in compliance with Article XIIID Section 4 of the State Constitution, each parcel’s assessment may not exceed the reasonable cost of the proportional special benefit conferred to that parcel. The benefit formula used to determine the assessment obligation is therefore based upon both the improvements that benefit the parcels within the District as well as the proposed land use of each property as compared to other parcels that benefit from those specific improvements.

C. EQUIVALENT BENEFIT UNITS
To assess benefits equitably it is necessary to calculate each property’s relative share of the special benefits conferred by the funded improvements and service. The Equivalent Benefit Unit (EBU) method of assessment apportionment is utilized for this District and establishes a basic unit (base value) of benefit and then calculates the benefit derived by each assessed parcel as a multiple (or a fraction) of that basic unit. The EBU method of apportioning special benefits is typically seen as the most appropriate and equitable assessment methodology for assessment districts, as the benefit to each parcel from the improvements are apportioned as a function of comparable property characteristics which may include but is not limited to land use and property size.

For the purposes of this Report, an EBU is the quantum of benefit derived from the various improvements in the District based on the average acres of single-family residential property. The average single-family home in the surrounding area equates to 0.2555 (0.25) acres of land. Thus, the "benchmark" property (the single-family residential parcel) derives one (1) EBU of benefit and would be assigned 1.00 Equivalent Benefit Unit if existed in place of commercial development, as such each net acre of commercial land would be assigned 4.00 EBU per net acre. At a meeting held on January 17, 2024, between the City and the property owners, it was decided to use the original net acres assigned to the original parcel numbers (see Appendix B). In any event the net acres were greater than the gross acres, gross acres were utilized instead of the original net acres assigned.

Pursuant to the 1972 Act, the costs of the District may be apportioned by any formula or method that fairly distributes the net amount to be assessed, among all assessable parcels in proportion to the estimated benefits to be received by each parcel from the improvements. The benefit formula used for the District should reflect the composition of 98 FY 2025/2026 Shasta Gateway Industrial Park Landscape Maintenance District Page 8 the parcels, and the improvements and services provided, to fairly apportion the costs based on special benefit to each parcel.

EBU APPLICATION BY LAND
Commercial — This land use is defined as property designated for either commercial or industrial use. This type of property receives greater benefit than Single-Family or MultiFamily property due to typically larger lot sizes in relation to residential properties. With typical Single-Family Residential lot sizes in the City at 0.25 acres, Commercial land use type is assessed at 4.0 EBU per net acre. Parcels less than 0.25 net acres will be assigned a minimum of 1.0 EBU and there is no maximum net acreage cap.

Exempt Parcels — This land use identifies properties that are not assessed and are assigned 0.0 EBU. This land use classification may include, but is not limited to, lots or parcels identified as public streets and other roadways (typically not assigned an APN by the County); dedicated public easements, open space areas and right-of-way including greenbelts and parkways; utility right-of-way; common areas, sliver parcels and bifurcated lots or any other property that cannot be developed; publicly owned properties that are part of the District improvements or that have little or no improvement value. These types of parcels are considered to receive little or no benefit from the improvements and are therefore exempt from assessment.

The following table provides a listing of land use types, land use code designations, the Equivalent Benefit Unit factor applied to that land use type, and the multiplying factor used to calculate each parcel’s individual EBU.

Land Use Codes and Equivalent Benefit Units
Property Type Land Use
Code
Equivalent
Benefit Units Multiplier
Commercial COM 4.00 Net Acre
Exempt Parcel XMT 0.00 Parcel
D. ASSESSMENT CALCULATIONS
The total number of Equivalent Benefit Units (EBU’s) is the sum of all individual EBU's applied to parcels that receive special benefit from the improvements. An assessment amount per EBU (Assessment Rate) for the improvements is established by taking the total cost of the improvements and dividing that amount by the total number of EBU’s of all parcels benefiting from the improvements. This Rate is then applied back to each parcel’s individual EBU to determine the parcel’s proportionate benefit and assessment obligation for the improvements.

Total Balance to Levy / Total EBU = Levy per EBU
$47,944.57 / 125.88 = $380.8752
99 FY 2025/2026 Shasta Gateway Industrial Park Landscape Maintenance District Page 9

Levy per EBU x Parcel EBU = Parcel Levy Amount
$380.8752 x 125.88 = $47,944.57
E. ASSESSMENT RANGE FORMULA
Any new or increased assessment requires certain noticing and meeting requirements by law. Prior to the passage of Proposition 218 (California Constitution Articles XIII C and XIII D), legislative changes in the Brown Act defined a "new or increased assessment" to exclude certain conditions. These conditions included "any assessment that does not exceed an assessment formula or range of assessments previously adopted by the agency or approved by the voters in the area where the assessment is imposed." This definition and conditions were later confirmed through Senate Bill 919 (Proposition 218 implementing legislation).

The purpose of establishing an Assessment Range Formula is to provide for reasonable increases and inflationary adjustment to annual assessments without requiring costly noticing and mailing procedures, which could add to the District costs. Commencing with fiscal year 2025/2026, the amount of the assessment for the District may be increased to adjust for increases in labor and material costs. This increase will be based upon the greater of three (3) percent or the annual change in the Consumer Price Index, All Urban Consumers, for the San Francisco-Oakland-Hayward, CA area, as determined by the United States Department of Labor, or its successor, without conducting another mailed ballot election.

The Maximum Assessment is adjusted annually and is calculated independent of the annual budget and proposed annual assessment. Any proposed annual assessment (rate per EBU less than or equal to this Maximum Assessment) is not considered an increased assessment, even if the proposed assessment is greater than the assessment applied in the prior fiscal year.

Although the Maximum Assessment will increase each year, the actual assessment may remain unchanged. The Maximum Assessment adjustment is designed to establish a reasonable limit on assessments. The Maximum Assessment calculated each year does not require or facilitate an increase to the annual assessment and neither does it restrict assessments to the adjusted maximum amount. If the budget and assessment for the fiscal year do not require an increase, or the increase is less than the adjusted Maximum Assessment, then the required budget and assessment may be applied without additional property owner balloting. If the budget and assessments calculated requires an increase greater than the adjusted Maximum Assessment, then the assessment is considered an increased assessment and would be subject to balloting. 100
FY 2025/2026 Shasta Gateway Industrial Park Landscape Maintenance District Page 10

III. DISTRICT BUDGET
The following budget outlines the estimated annual costs to be collected and deemed necessary for the operation, maintenance, and servicing of the improvements for the District. The maximum assessment (Rate per Equivalent Benefit Unit) identified by this budget establishes the initial maximum assessment for the District in fiscal year 2025/2026. This assessment rate shall be adjusted annually by the Assessment Range Formula described in the method of apportionment and collectively this assessment rate and inflationary adjustment will be presented to the property owners of record for approval as part of the balloting process for new or increased assessments in accordance with the provisions of the California Constitution, Article XIII D. 101
FY 2025/2026 Shasta Gateway Industrial Park Landscape Maintenance District Page 11

Shasta Gateway Industrial Park Landscape Maintenance District Levy Component Shasta Gateway Industrial
LMD
Landscape Maintenance $28,000
Landscape Utilities 11,500
Total Direct Costs $39,500
Levy Administration and Professional Services $4,624
County Collection Fee 70
City Overhead and Administration 250
Total Administration Costs $4,945
TOTAL DIRECT AND ADMIN COSTS $44,445
Reserve Collection/(Transfer) $0
Capital Improvement Fund Collection/(Transfer) 3,500
General Benefit Contribution 0
General Fund/Other Revenue(Contributions) 0
Total Collections/(Credits) $3,500
Balance to Levy (Budgeted) $47,945
Total Parcels 16
Total Parcels Levied 15
Total Equivalent Benefit Units 125.88
Applied Assessment Rate per EBU $380.8752
Maximum Rate per EBU (Current Fiscal Year) $448.7794
Maximum Rate per EBU (Prior Fiscal Year) $435.7082
Estimated Beginning Reserve/Capital Improvement Fund Balance $26,850 Capital Improvement Fund Adjustments 3,500
Estimated Ending Reserve/Capital Improvement Fund
Balance (as of 6/30/2026)
$30,350
Note: Totals may not foot due to rounding.
102
FY 2025/2026 Shasta Gateway Industrial Park Landscape Maintenance District Page 12

IV. DISTRICT DIAGRAM
The following District Diagram identifies the area of land within the District to be designated as “Shasta Gateway Industrial Park Landscape Maintenance District”, based on the development and improvement plans for the District, Shasta County Assessor’s Maps, and Shasta County Assessor’s property information as the same existed at the time this Report was prepared. The District includes the parcels located on Shasta County Assessor’s Parcel Map Book 064 Page 440. The combination of this map and the Assessment Roll contained in Part V of this Report constitute the Assessment Diagram for the District. The maximum assessment rate, assessment range formula and the proposed assessment amount for each of the lots and parcels of land within the District, as described herein, shall be presented to the property owners of record for approval or protest in accordance with the provisions of the California Constitution.
103
FY 2025/2026 Shasta Gateway Industrial Park Landscape Maintenance District Page 13

104
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V. ASSESSMENT ROLL
Parcel identification for each lot or parcel within the District is outlined in the preceding Assessment Diagram and is based on available parcel maps and property data from the Shasta County Assessor’s Office at the time this Engineer’s Report was prepared. A listing of the lots and parcels to be assessed within this District in Fiscal Year 2025/2026, along with the assessment amount for each such lot or parcel is provided below.

If any parcel submitted for collection is identified by the County Auditor-Controller to be an invalid parcel number for the fiscal year, a corrected parcel number and/or new parcel numbers will be identified and resubmitted to the County Auditor-Controller. The assessment amount to be levied and collected for the resubmitted parcel or parcels shall be based on the method of apportionment and assessment rates described in this Report as approved by the City Council. Therefore, if a single parcel is subdivided to multiple parcels, the assessment amount applied to each of the new parcels shall be recalculated and applied according to the approved method of apportionment and assessment rate rather than a proportionate share of the original assessment amount.
105
FY 2025/2026 Shasta Gateway Industrial Park Landscape Maintenance District Page 15

Lot
Number
Original
Assessor's Parcel
Number
Assessor's
Parcel Number Owner
Secured
Gross
Acre
Net
Acre(1) EBU(1) Applied Assessment
Maximum
Assessment
1 064-440-001-000 064-440-001-000 EVANS ROCKY
LIVING TRUST 2.06 1.49 5.96 $2,270.02 $2,674.73
2, 3, 4(2) 064-440-021-000 &
064-440-004-000 064-440-035-000 LAWSON 2011 TRUST 2.31 2.02 8.08 3,077.47 3,626.14 5 064-440-005-000 064-440-005-000 DORIO FAMILY
TRUST ETAL 6.69 2.04 8.16 3,107.94 3,662.04
6 064-440-017-000 064-440-017-000 LAHAR
DEVELOPMENT LLC 3.81 1.75 7.00 2,666.13 3,141.46
7 064-440-029-000 064-440-029-000 SHASTA LAKE CITY
OF 1.40 0.80 3.20 1,218.80 1,436.09
8 064-440-008-000 064-440-008-000 SHASTA LAKE CITY
OF 0.92 0.56 2.24 853.16 1,005.27
9 064-440-009-000 064-440-009-000 SHASTA LAKE CITY
OF 0.84 0.52 2.08 792.22 933.46
10 064-440-010-000 064-440-010-000 MCKENNY NEAL
ETAL 3.62 2.93 11.72 4,463.86 5,259.69
11 064-440-026-000 064-440-026-000 RAW INNOVATIONS
LLC 3.04 2.20 8.80 3,351.70 3,949.26
12 064-440-025-000 064-440-025-000 TAU WEST LLC 1.98 2.93 7.92 3,016.53 3,554.33 13A 064-440-023-000 064-440-023-000 TAU WEST LLC 5.10 2.94 11.76 4,479.09 5,277.65 13B 064-440-028-000 064-440-028-000 TAU WEST LLC 1.98 2.51 7.92 3,016.53 3,554.33 14A(3) 064-440-014-000 064-440-030-000 HULI INVESTMENTS LLC 3.70 2.41 9.63 3,668.80 4,322.89
14B(3) 064-440-014-000 064-440-036-000 HULI INVESTMENTS LLC 8.10 5.27 21.09 8,031.69 9,463.62
15 064-440-015-000 064-440-015-000 LIBERTY GATEWAY
LLC 3.33 2.58 10.32 3,930.63 4,631.40
Street 064-440-016-000 064-440-016-000 SHASTA DAM P U D 4.83 N/A 0.00 0.00 0.00 Totals 53.71 32.95 125.88 $47,944.57 $56,492.35
(1) In the event the Net Acreage is more than the Secured Gross Acreage, utilize Secured Gross Acreage for the EBU calculation. (2) Lots 2, 3, and 4 combined into 064-440-035-000.
(3) Lot 14 split into 064-440-030-000 and 064-440-036-000. *Totals may not foot due to rounding.
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FY 2025/2026 Shasta Gateway Industrial Park Landscape Maintenance District Page 16 APPENDIX A. 1972 ACT IMPROVEMENTS
As generally defined by the Landscaping and Lighting Act of 1972 and applicable to this District, the improvements and associated assessments may include one or more of the following:
• The installation or planting of landscaping;
• The installation or construction of statuary, fountains, and other ornamental structures and facilities;
• The installation or construction of public lighting facilities including, but not limited to streetlights and traffic signals;
• The installation or construction of any facilities which are appurtenant to any of the foregoing, or which are necessary or convenient for the maintenance or servicing thereof;
• The installation of park/recreational improvements, including, but not limited to the following:
a. Land preparation, such as grading, leveling, cutting, and filling, sod, landscaping, irrigation systems, sidewalks, and drainage. b. Lights, playground equipment, play courts, and public restrooms. c. The acquisition of land for park, recreational, or open-space purposes or any existing improvement otherwise authorized pursuant to this section. • The maintenance or servicing, of any of the foregoing including the furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement including but not limited to:
a. Repair, removal, or replacement of all or any part of any improvements; b. Grading, clearing, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities;
c. Providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury;
d. The removal of trimmings, rubbish, debris, and other solid waste; e. The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti;
f. Electric current or energy, gas, or other illuminating agent for any public lighting facilities or for the lighting or operation of any other improvements; g. Water for the irrigation of any landscaping, the operation of any fountains, or the maintenance of any other improvements.
• Incidental expenses associated with the improvements including, but not limited to:
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a. The cost of preparation of the report, including plans, specifications, estimates, diagram, and assessment;
b. The costs of printing, advertising, and the publishing, posting, and mailing of notices;
c. Compensation payable to the County for collection of assessments; d. Compensation of any engineer or attorney employed to render services; • Any other expenses incidental to the construction, installation, or maintenance and servicing of the improvements;
• Costs associated with any elections held for the approval of a new or increased assessment.
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FY 2025/2026 Shasta Gateway Industrial Park Landscape Maintenance District Page 18 APPENDIX B. NET ACREAGE
Lot Number
Original Assessor’s
Parcel Number Net Acreage
1 064-440-001 1.49
2 064-440-021 0.63
3 Merged w/2 0.72
4 064-440-004 0.67
5 064-440-005 2.04
6 064-440-017 1.75
7 064-440-007 0.8
8 064-440-008 0.56
9 064-440-009 0.52
10 064-440-010 2.93
11 064-440-026 2.2
12 064-440-025 2.93
13A 064-440-023 2.94
13B 064-440-028 2.51
14 064-440-014 7.68
15 064-440-015 2.58
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NOTICE OF PUBLIC HEARING

BEFORE THE CITY COUNCIL OF THE CITY OF SHASTA LAKE

ON THE CONTINUATION OF THE LEVY OF ANNUAL ASSESSMENTS OF THE

SHASTA GATEWAY INDUSTRIAL PARK LANDSCAPE MAINTENANCE DISTRICT, PURSUANT TO THE LANDSCAPING AND LIGHTING ACT OF 1972, PART 2 OF DIVISION 15 OF THE STREETS AND HIGHWAYS CODE AND AS PROVIDED

BY ARTICLE XIII D OF THE CALIFORNIA CONSTITUTION, AND APPOINTING A TIME AND PLACE FOR HEARING PROTESTS FOR FISCAL YEAR 2025/26.

NOTICE IS HEREBY GIVEN that a public hearing at which all interested persons will be heard will be held before the City Council of the City of Shasta Lake, at 4488 Red Bluff Street, Shasta Lake, California, on June 17, 2025, at 6:00 p.m., for the FY 2025/26 levy of assessments under the Landscape Maintenance District, under the Landscaping and Lighting Act of 1972, The City Council will hear and consider all protests with regard to the Engineer’s Report (the “Report”) and levy of assessments, including protests with regard to the amount of the proposed assessments to be levied.

NOTICE IS FURTHER GIVEN that pursuant to statutory authorization, a written report prepared by the City’s Assessment Engineer describing the District has been filed with the City Clerk. The Report contains a description of each parcel of property within the boundary of the District on which a benefit assessment is proposed to be levied and sets forth the amount of the proposed benefit assessment for each such parcel. The Report also contains a schedule of the benefit assessment rates for Fiscal Year 2025/26. Copies of the Report, which includes the preliminary assessment roll and boundary diagram of the District, is on file and available for review by the public at the office of the City Clerk at 4477 Main Street, Shasta Lake, California. By reference to this Report, the assessment roll, and the assessment diagram filed with the City Clerk, each property owner may verify the area of his or her parcel and the amount of the Fiscal Year 2025/26 Benefit Assessment.
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Report and Recommendations 6.6 Reviewed and Approved

City Manager

AGENDA ITEM
City Council
TO: Mayor and City Council Members
FROM: James Takehara, Electric Utility Director

DATE: June 3, 2025
SUBJECT: APPROVAL OF SIXTH ANNUAL WILDFIRE MITIGATION PLAN FOR 2025
FILE NO.: New
RECOMMENDATION:

Staff recommends the City Council adopt a resolution serving as the sixth annual Wildfire Mitigation Plan, numbered “version 2.2,” which would become effective July 1, 2025.

BACKGROUND
The City Council has adopted the City’s Wildfire Mitigation Plans (“WMP”) for 2020 through 2024 under Resolutions CC-19-76, CC-21-09, CC-2022-08, CC-2023-39, and CC-2024-26, respectively, and accepted a report from an independent third-party evaluator regarding the completeness of the 2020 WMP by Resolution CC-20-36. The purpose of WMP is to prevent overhead electric utility assets from causing a catastrophic wildfire.

State law requires the City Council to annually review and update as needed the WMP and after perform a comprehensive review every fourth year.

Staff has evaluated the WMP and finds no substantive updates are needed to the WMP at this time and recommends only routine changes to the WMP content.

The accompanying WMP Performance Report for 2024 captures reportable events that occurred from January to December, 2024. There were zero fire ignitions exceeding 10 acres, two fire ignitions less than 10 acres, and five wire down events. The portions of the City’s grid that experienced the wire down events are either protected by fast-acting devices approved by Cal Fire in high fire threat areas or were in normal fire threat areas. 111
Additional tree trimming and other treatments have been completed around the event location in the high fire threat area.

The attached WMP is marked “version 2.2” and as the “Sixth Annual WMP.” The content of this proposed version is based on the last version of the WMP.

DISCUSSION
The proposed WMP attached contains minor changes to the City’s deenergization policy as a wildfire preventative strategy (see Section V.H on page 21 of the WMP). Prior language noted the City “will not” proactively deenergize electric assets as a wildfire mitigation measure, commonly referred to as “public safety power shutoffs,” or “PSPS.” In contrast, the updated language reflects the reality that the City has invoked this type of outage, on 2 occasions, affecting 2 customers each time. Furthermore, the updated language notes the City will continue to do so, if justified, but has not implemented PSPS on large portions of the City’s electric grid. Staff does not anticipate the language in the attached WMP draft will change electric operations on this matter. However, additional review is needed given changes in the broader wildfire risk reduction practices across the U.S.

The use of PSPS is one aspect that gains significant focus after an electric-ignited wildfire occurs. Many parties to the aftermath of a wildfire refer to the PSPS-type outage as a “common wildfire prevention measure,” and the lack of its use is subject to significant scrutiny. While staff recommends largely continuing current practices, staff also highlights this change in wildfire risk reduction. This coming year, staff will explore this issue further, specifically looking at other utilities’ analytics, decision making criteria, and effectiveness of such policies with the intent of informing next year’s WMP development.

FISCAL IMPACT
There is no financial impact to adopting this status update on the WMP.

ATTACHMENTS
Wildfire Mitigation Plan for 2025 (Version 2.2)
WMP Performance Report for 2024

DISTRIBUTION
City Council
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RESOLUTION CC 2025-XX
______________________________________________________________________

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SHASTA LAKE ADOPTING THE SIXTH ANNUAL WILDFIRE MITIGATION PLAN (VERSION 2.2) WHEREAS, the City Council adopted Resolutions CC-19-76, CC-21-09, CC-2022-08, CC-2023-39, and CC-2024-26, which approved the City’s Wildfire Mitigation Plans (WMP) for 2020-2024, respectively, and adopted Resolution CC-20-36, which accepted the independent evaluator’s report of the First Annual WMP; and WHEREAS, under SB 901, the City is required to annually review the WMP and modify the plan, if substantive issues are identified, and to perform a comprehensive review after three years; and
WHEREAS, staff has evaluated the WMP and found no substantive changes are needed, and therefore recommends only routine change to the WMP.

NOW THEREFORE, BE IT RESOLVED by the City Council of the City of Shasta Lake adopts the sixth annual WMP, marked Version 2.2, effective July 1, 2025 until replaced or modified by subsequent action by the City Council.

PASSED, APPROVED, AND ADOPTED this 3rd day of June 2025 by the following vote:

AYES:

NOES:

ABSENT:
_______________________________
PAMELYN ANNE MORGAN, Mayor
ATTEST:
__________________________

CHARITY TATLOW, CMC
City Clerk
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WILDFIRE

MITIGATION
PLAN
VERSION 2.2
Effective: July 1, 2025
Approved by Resolution CC-2025-__
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TABLE OF CONTENTS
I. OVERVIEW................................................................................................................ 1 A. POLICY STATEMENT.............................................................................................. 1 B. PURPOSE OF THE WILDFIRE MITIGATION PLAN................................................... 1 C. ORGANIZATION OF THE WILDFIRE MITIGATION PLAN ....................................... 2 II. OBJECTIVES OF THE WILDFIRE MITIGATION PLAN.................................................. 3 A. MINIMIZING SOURCES OF IGNITION ................................................................... 3 B. RESILIANCY OF THE ELECTRIC GRID.................................................................... 3 C. MINIMIZING UNNECESSARY OR INEFFECTIVE ACTIONS..................................... 3 III. ROLES AND RESPONSIBILITIES .............................................................................. 4 A. SHASTA LAKE ROLES AND RESPONSIBILITIES ....................................................... 4 B. COORDINATION WITH OTHER CITY DEPARTMENTS ........................................... 6 C. COORDINATION WITH COMMUNICATION INFRASTRUCTURE PROVIDERS ...... 8 D. STANDARDIZED EMERGENCY MANAGEMENT SYSTEM...................................... 8 IV. WILDFIRE RISKS AND DRIVERS ASSOCIATED WITH DESIGN, CONSTRUCTION, OPERATION, AND MAINTENANCE.............................................................................. 10 A. PARTICULAR RISKS AND RISK DRIVERS ASSOCIATED WITH TOPOGRAPHIC AND CLIMATOLOGICAL RISK FACTORS.................................................................. 10 B. ENTERPRISEWIDE SAFETY RISKS .......................................................................... 11 C. CHANGES TO CPUC FIRE THREAT MAP ............................................................ 16 V. WILDFIRE PREVENTATIVE STRATEGIES.................................................................... 17 A. HIGH FIRE THREAT DISTRICT ............................................................................... 17 B. WEATHER MONITORING .................................................................................... 17 115
C. DESIGN AND CONSTRUCTION STANDARDS..................................................... 19 D. VEGETATION MANAGEMENT ............................................................................ 19 E. INSPECTIONS ...................................................................................................... 20 F. WORKFORCE TRAINING .................................................................................... 20 G. RECLOSER POLICY............................................................................................. 21 H. DEENERGIZATION............................................................................................... 21

1. IMPACTS TO PUBLIC SAFETY........................................................................... 21

2. CUSTOMER NOTIFICATION PROTOCOLS ...................................................... 22 VI. COMMUNITY OUTREACH AND PUBLIC AWARENESS....................................... 23 VII. RESTORATION OF SERVICE ................................................................................ 24 VIII. EVALUATING OF THE PLAN................................................................................ 25 A. METRICS AND ASSUMPTIONS FOR MEASURING PLAN PERFORMANCE......... 25 METRIC 1: FIRE IGNITIONS...................................................................................... 25 METRIC 2: WIRES DOWN........................................................................................ 25 B. IMPACT OF METRICS ON PLAN......................................................................... 26 C. MONITORING AND AUDITING THE PLAN.......................................................... 26 D. IDENTIFYING AND CORRECTING DEFICIENCIES IN THE PLAN ......................... 26 E. MONITORING THE EFFECTIVENESS OF INSPECTIONS, ...................................... 26 IX. INDEPENDENT EVALUATOR ............................................................................... 27 116
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I. OVERVIEW
A. POLICY STATEMENT
The City of Shasta Lake (“City”) Electric Department’s overarching goal is to provide safe, reliable, and environmentally-friendly energy at the lowest possible cost consistent with sound business practices. In order to meet this goal, the City, through its Electric Department, constructs, maintains, and operates its electrical lines and equipment in a manner that minimizes the risk of catastrophic wildfire posed by its electrical lines and equipment.

B. PURPOSE OF THE WILDFIRE MITIGATION PLAN
This Wildfire Mitigation Plan (“WMP” or “Plan”) describes in detail the range of activities that the Electric Department is taking to mitigate the threat of powerline ignited wildfires, including its various programs, policies, and procedures.

This Plan is subject to direct supervision by the City of Shasta Lake City Council and is implemented by the City Manager. This Plan complies with the requirements of Public Utilities Code section 8387 for publicly owned electric utilities to prepare a wildfire mitigation plan by January 1, 2020, and annually thereafter.

The policies described in this Plan describe the City’s policies and preparedness in mitigating risks associated with power-line ignited wildfires. The Plan compliments other City planning documents, such as the City of Shasta Lake Hazard Mitigation Plan and other emergency planning documents administered by other departments within the City. The programs and strategies included in the WMP are evolving and are subject to change. As new technologies, practices and networks develop, and other environmental influences or risks are identified, changes to address them may be incorporated into future iterations of the WMP which is, in effect, a living document.
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C. ORGANIZATION OF THE WILDFIRE MITIGATION PLAN
This Wildfire Mitigation Plan included the following elements:
• Objectives of the Plan;
• Roles and responsibilities for carrying out the Plan; • Identification of key wildfire risks and risk drivers; • Description of Wildfire Prevention Strategies;
• Metrics for measuring the performance of the Plan and identifying areas for improvement;
• Community outreach and education.
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II. OBJECTIVES OF THE WILDFIRE MITIGATION PLAN
A. MINIMIZING SOURCES OF IGNITION
The primary goal of this Wildfire Mitigation Plan is to minimize the probability that the City’s transmission and distribution system may be an original or contributing source for the ignition of a fire. The City has evaluated the prudent and costeffective improvements to its physical assets, operations, and training that can help to meet this objective, and has implemented those changes consistent with this evaluation.

B. RESILIANCY OF THE ELECTRIC GRID
The secondary goal of this Wildfire Mitigation Plan is to improve the resiliency of the electric grid. As part of the evolution of this Plan, the City’s Electric Department periodically assesses new industry practices and technologies that are expected to reduce the likelihood of a disruption in service and improve the restoration of service.

C. MINIMIZING UNNECESSARY OR INEFFECTIVE ACTIONS
The final goal for this Wildfire Mitigation Plan is to measure the effectiveness of specific wildfire mitigation strategies. Where a particular action, program, or protocol is determined to be unnecessary or ineffective, the City will assess whether a modification or replacement is merited. This Plan will also help determine if more cost-effective measures would produce the same or better results.
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III. ROLES AND RESPONSIBILITIES
A. SHASTA LAKE ROLES AND RESPONSIBILITIES

The City of Shasta Lake (“City”) utilizes a City Council / City Manager reporting hierarchy. The 5-person City Council are elected by voters who reside within city limits to rotating 4-year terms. The Mayor and Vice Mayor positions are in title with these positions nominated and appointed by the City Council each December. The City Council is responsible for the adoption of all policies, budget, rates and fees for services, and delegates the operational implementation of such matters to the City Manager.

Citizens of City
of Shasta Lake City Council
City Manager
Animal Control
Supervisor
Animal Control
Officers
Electric
Director
Asst. Electric
Director
Operations
Manager
City Engineer
Water
Wastewater
Public Works
Finance
Director
Customer
Service
After Hours Call
Center
Law
Enforcement
(Contracted)
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The City Manager has full operational authority of the City and operates as the Chief Executive, reporting directly to the City Council. The City Manager provides direction and management to all City staff while implementing City Council policy. A subset of the City organizational chart is shown above to show reporting hierarchy of groups or positions that have customer-facing functions and/or roles in implementing this WMP or in emergency response.

The City Manager acts as the Public Information Officer (PIO) for general communication with the media and public and during emergency situations.

The City Manager may delegate this role.

The Finance Director oversees customer-facing functions, including communications with customers regarding power outages, receiving and routing reports of potentially faulty City equipment, receiving and routing reports of potentially dangerous conditions, etc. The Finance Director administers the contract with the third-party after-hours call center service, which is activated outside normal business hours, holidays, and weekends. The operators at the after-hours call center are responsible for receiving and processing call details and forwarding to the appropriate on-call City personnel for further action.

The Electric Utility Director has overall functional management of the Electric Department and provides day-to-day oversight of the department. The Assistant Electric Director and Electric Operations Manager provide division oversight. The Electric Director reports to the City Manager.

The Assistant Electric Director oversees the design and engineering tasks associated with the distribution system, new service interconnections, engineering standards, SCADA communications, Advanced Metering Infrastructure communications and design, among other duties. The Assistant Electric Director assumes operational authority of the department in the absence of the Electric Director.

The Electric Operations Manager oversees the daily electric utility operations, including construction, maintenance, vegetation management, and other daily duties. The Electric Operations Manager oversees all field personnel and reports to the Electric Utility Director.

Electric Department staff have the following responsibilities regarding fire prevention, response, and investigation:
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• Conduct work in a manner that will minimize potential fire dangers. • Take all reasonable and practicable actions to prevent and suppress fires resulting from City electric facilities.
• Coordinate with federal, state, and local fire management personnel to ensure that appropriate preventative measures are in place. • Immediately report fires using 911.
• Take corrective action when observing or having been notified that fire protection measures have not been properly installed or maintained. • Ensure compliance with relevant federal, state, and industry standard requirements.
• Ensure that wildfire data is appropriately collected. • Maintain adequate training programs for all relevant employees.

B. COORDINATION WITH OTHER CITY DEPARTMENTS
In addition to the electric utility, the City owns and operates a water utility and wastewater utility, which are administered by their respective department staff and whose distribution / collection infrastructure are administered by the City’s Public Works department.

The Water Utility provides retail service to approximately 3,900 customers within the City’s boundaries and to the Shasta Dam Visitor Center that is operated by the US Bureau of Reclamation (USBR). The City’s “Fishermans Point Water Treatment Plant” (WTP) is the single source of all potable water supply within the City of Shasta Lake. This includes all water service to all homes, businesses, and industrial customers; all fire hydrants within City boundaries, and all water used to meet fire flow requirements pursuant to applicable laws and building codes.

The WTP relies upon electric service from the City’s Electric Department to function properly. The raw water that the WTP processes for potable water is sourced from Shasta Lake, which is provided through assets owned and operated by the USBR. The raw water pump electricity is supplied through infrastructure owned and operated by the Federal government.

The City owns and operates a Wastewater Utility, including a Wastewater Treatment Plant (WWTP) and 4 sewage lift stations (Pump Stations). The Wastewater Utility staff operates the WWTP. The WWTP and all Pump Stations rely on electric service from the City’s Electric Department to function properly. 122
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The City’s Public Works Department is responsible for operating and maintaining the water distribution system and sewage collection system, including all pump stations.

The WTP, WWTP, and Pump Stations are each equipped with a backup generator that is designed to maintain each critical facility’s vital functions during short-duration power outages (one pump station is served by a dedicated portable backup generator). These units and the supporting infrastructure are not designed for prolonged power outages.

Past events highlight the importance of City electric service to the water and wastewater facilities. The City suffered from city-wide power outage events on July 26, 2018 (Carr Fire) and on February 13, 2019 (winter storms), both events declared emergencies by the President of the United States. • Carr Fire: Loss of electric service for 23-hours significantly impacted the WTP ability to produce water for the City’s distribution system. Treated water supply in the City’s main distribution storage tank fell to approximately 5 feet, which could supply the City’s needs for approximately 3-7 hours. Had the outage continued, and had water supplies been depleted, all water services, including fire hydrants and building fire flows, would be inoperable exposing the community to substantial and diverse safety risks.
• February Winter Storms: Loss of electric service for 6-hours at a sewage pump station caused a temporary storage basin to fill. Raw sewage levels rose to approximately 1 foot from storage capacity before electric service had been restored allowing the pumps to operate to safely evacuate waste material. Had the power outage continued, and sewage levels continued to rise, raw sewage would have potentially spilled into local creeks and waterways that connect to critical wildlife habitat.

When electric operations could, or are known to impact the water utility, waste water utility, or public works, City utilities staffs will coordinate to mitigate, or where practical, eliminate impact to utility service continuity. Electric Department staff collaborates proactively to notify City water, wastewater, and public works staff of planned outages and communicate as quickly as practical as necessary during energy power outages that impact one or multiple 123
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enterprises. This emergency notification will be extended to on-duty operator(s) or supervisor(s).

C. COORDINATION WITH COMMUNICATION INFRASTRUCTURE

PROVIDERS
During emergency operations, City staff updates the customer-facing information websites or social media for power outage information, affected areas, and restoration updates.

D. STANDARDIZED EMERGENCY MANAGEMENT SYSTEM
As a local governmental agency,1 the City has planning, communication, and coordination obligations pursuant to the California Office of Emergency Services’ Standardized Emergency Management System (“SEMS”) Regulations,2 adopted in accordance with Government Code section 8607. The SEMS Regulations specify roles, responsibilities, and structures of communications at five different levels: field response, local government, operational area, regional, and state.3 Pursuant to this structure, the City regularly coordinates and communicates with the relevant safety agencies as well as other relevant local and state agencies.
1 As defined in Cal. Gov. Code § 8680.2.
2 19 CCR § 2407.
3 Cal. Gov. Code § 2403(b):
(1) “Field response level” commands emergency response personnel and resources to carry out tactical decisions and activities in direct response to an incident or threat. (2) “Local government level” manages and coordinates the overall emergency response and recovery activities within their jurisdiction.
(3) “Operational area level” manages and/or coordinates information, resources, and priorities among local governments within the operational area and serves as the coordination and communication link between the local government level and the regional level. (4) “Regional level” manages and coordinates information and resources among operational areas within the mutual aid region designated pursuant to Government Code §8600 and between the operational areas and the state level. This level along with the state level coordinates overall state agency support for emergency response activities. (5) “State level” manages state resources in response to the emergency needs of the other levels, manages and coordinates mutual aid among the mutual aid regions and between the regional level and state level, and serves as the coordination and communication link with the federal disaster response system.
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Under the SEMS structure, a significant amount of preparation is done through advanced planning at the county level, including the coordination of effort of public, private, and nonprofit organizations. Shasta County serves as the Operational Area and is guided by the Emergency Management Council that is made up of the County Sheriff, Fire Warden, Chair of the Board of Supervisors, and senior leadership positions from the County.

The Shasta County Sherriff’s Office of Emergency Services (OES):
• Coordinates with Federal, State, and local agencies to prepare, respond, and recover from emergencies and natural disasters.
• Is responsible for maintaining and updating the County Emergency Operation Plan (EOP), which is an all-hazards plan for Shasta County. • Has a direct link to the CA Governor’s Office of Emergency Services (CalOES) during disasters or any other critical incidents and can work with CalOES to obtain a Presidential emergency proclamation. • Maintains the county Emergency Operation Center (EOC), which can be activated to address major incidents to carry out the functions of the EOP. • Serves as a point of contact for the City of Shasta Lake, and other local agencies, to Cal-OES.

The City is a member of the California Utility Emergency Association, which plays a key role in ensuring communications between utilities during emergencies.

The City also participates in the Western Energy Institute’s Western Region Mutual Assistance Agreement, which is a mutual assistance agreement covering utilities across a number of western states.
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IV. WILDFIRE RISKS AND DRIVERS ASSOCIATED WITH DESIGN,

CONSTRUCTION, OPERATION, AND MAINTENANCE
A. PARTICULAR RISKS AND RISK DRIVERS ASSOCIATED WITH

TOPOGRAPHIC AND CLIMATOLOGICAL RISK FACTORS
The City of Shasta Lake has several attributes that pose higher risk factors for wildfire. City of Shasta Lake and its surrounding areas:

1. Are classified as “Wildland Urban Interface,” or “WUI,” which is defined as “an area where human made structures and infrastructure are in or adjacent to areas prone to wildfire4.” Approximately 5.15 square miles and 3.20 square miles are defined as Wildland Urban Intermix and Interface, respectively, for a total of 8.35 square miles with a WUI designation, out of a total area of 10.83 square miles (77.1%).

2. Contains variable terrain.

The area is home to several species of oak trees, including White Oaks, and species of pine trees, particularly Gray Pines. Both White Oaks and Gray Pines are susceptible to failure during strong wind events. Both varieties can grow to reach approximately 100-ft in height at maturity introducing challenges for vegetation management, as these types of trees can be well outside the powerline right-of-way but still be within striking distance in the event these trees fall.

Drought can contribute to several WMP issues. Any drought year has the potential to create a prolonged “fire season.” Multi-year droughts, such as the drought experience in the mid-2000s, can weaken all tree and vegetation species making them more susceptible to insect infestation and breakage, and more prone to fire ignition.

The City faces some restrictions and influence that challenge the City’s ability to manage vegetation effectively near overhead electric assets. Some City electric assets reside on Federal lands, where right-of-way width reduces to minimal levels and are narrower than the City’s standard trimming practices. The most restrictive Federal mandate appears to prioritize how the powerline clearing looks, aesthetically, from the surface of Shasta Lake (the lake itself), 4 https://www.usfa.fema.gov/wui/
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discouraging wide clearances around powerlines for their undesirable appearance. Federal restrictions strictly prohibit the use of herbicides, a vegetation management treatment that is extremely effective at long term fuels suppression and management inside powerline rights-of-ways. They also prohibit use of mechanical tools making vegetation management more time consuming and labor intensive. Local opinion and policy pressures seek to protect native and non-native trees from any trimming and/or removal, including White Oaks and Gray Pines.

Generally, when the above factors of environment, topology, climate, and external policy become factors in wildfires, risks are driven by: foreign objects contacting high-voltage electrical equipment (e.g., animal contact, vegetation, mylar balloons, vehicles); equipment failure; or wire to wire contact.

Other risks are driven by deliberate actions of others (e.g., vandalism), or actions by City personnel.

B. ENTERPRISEWIDE SAFETY RISKS
Electric Department operations, engineering, and field personnel were consulted in conducting a risk assessment analysis for wildfires that could potentially involve City overhead electric equipment. The risk analysis focused on potential causes and consequences of catastrophic wildfire involving City electric equipment.
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1. KEY RISK DRIVERS THAT COULD TRIGGER A WILDFIRE EVENT INVOLVING CITY ELECTRIC EQUIPMENT:
• Contact by Object
o Animal
o Vegetation
o Vehicle
o Unknown / Other
• Equipment Failure
o Pole
o Crossarm
o Insulator
o Fastening hardware
o Conductor / splice
o Fuse
o Lightning arrestor
o Transformer
o Protection device failure
o Unknown / Other
• Wire to Wire Contact
o Weather o Vehicle
• Other
o Lighting strike
o Deliberate Act:

Terrorism, vandalism,
other
o City Personnel
o Other

2. CONSEQUENCES OF A WILDFIRE INVOLVING CITY ELECTRIC UTILITY EQUIPMENT:
• Serious injury or death
• Disruption of public/utility services
• Damage to property and
infrastructure
• Legal and regulatory compliance
• Public trust
• Financial
• Environmental

3. FIRE RISK DRIVERS
Electric utility equipment design, engineering, and safety protocols are closely regulated under health and safety under national, regional, and local safety standards. Considering the commonality across legal and regulatory structures that govern electric utility operations, the risk drivers of wildfire ignition by electric utility assets share strong similarities across organizations, including City of Shasta Lake. Staff evaluated utility operations, based on broad past industry 128
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experience and operational experiences within the City and the following grouping of risk drivers are present.

1. Contact from objects

2. Equipment failure

3. Wire to wire contact

4. Other
Contact from Objects: City of Shasta Lake utilizes bare wire conductors for its transmission and distribution lines, which is a common practice for utilities. Per City Council policy, the Electric Department builds and maintains mandatory clearances between the powerlines and stationary objects, including ground clearance, nearby structures, vegetation, and other powerline assets. Other types of objects (e.g., animals) can move into powerline assets, contacting lines, which can cause sparks, arcs, reliability issues, and safety issues. The City utilizes protection equipment that ultimately limit the time under which an object is in contact with an energized line (e.g., reclosers, fuses) which in turn limits the amount of energy that is flowed into that foreign object. These protective devices operate in very small fractions of a second, but even momentary contact with high voltage electrical equipment may be sufficient time and energy to result in sparks, arcs, or other forms of fire ignition.

Vehicles contacting poles and anchors can cause a wide range of issues with electric utility equipment. Vehicle crashes can damage or destroy power poles.

The shock of a vehicle-pole collision can shake overhead equipment, creating additional weight-loading stress on crossarms, insulators, fasteners, etc., which can cause other utility fixtures to fail. Shaking can also cause powerlines phaseto-phase contacts. All of these possibilities can cause sparks, arcs, and wire down events, which can introduce a fire ignition source on nearby objects and vegetation.

Equipment Failure: All human-made objects can fail prior to the end of the equipment’s expected useful life. Structural failures; including breakage of poles, crossarms, hardware, etc.; can contribute to wildfire ignition through sparks, arc, or downed wires coming into contact with nearby vegetation or objects in or near the powerline right of way. Malfunctioning equipment may also contribute to wildfire ignition, particularly if protection equipment fails to operate as intended.
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Wire to Wire Contact: Powerlines that come into contact with other energized lines can create fire ignition sources through sparks or arcs. Wire to wire contact can occur during strong weather events (e.g., wind gusts cause wires to slap together) or when poles shake (e.g., when poles or anchors are crashed into by vehicles).

Other: There are several direct and indirect modes under which the City’s electric assets can contribute to wildfire. The City could fall victim to a deliberate act of terrorism or vandalism that could cause damage to City electrical equipment leading to sparks, arcs, or downed wires, which can contribute to wildfire.

Electric department utilizes certified electrical line workers to carry out the daily operations of the City’s electric grid, including switching, construction, and maintenance activities. The City utilizes experienced tree management crews certified to work in close proximity of energized lines for vegetation management activities. Field personnel may contribute to wildfire ignition by virtue of working in the field, particularly if vehicles or equipment near vegetation where electric assets traverse open country. To manage this risk, City personnel are trained and are equipped with basic fire suppression tools. On high wind days, additional City personnel with wildland firefighting training and/or Firefighter 1 certifications accompany electric crews in the field for additional fire suppression expertise and capability.
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4. OUTCOMES OF WILDFIRE RISKS
Any of the above risks have the potential to contribute to a catastrophic wildfire. Recent incidents around the country have demonstrated that such risks and outcomes could have the following adverse consequences:
• Loss of life and/or significant injury.
• Significant and widespread damage to public, private, and infrastructure property.
• Long duration outages, or unreliable electric service. • Substantial expenditure of firefighting resources.
• Litigation and regulatory consequences.
• Damage to the City’s creditworthiness and/or ability to purchase insurance. • Loss of public trust.
• Bankruptcy.

5. RISK MANAGEMENT
The City operates with a workforce of approximately 57 FTE, 10 of which are in the Electric Department. As a small organization, there is regular and frequent interaction and coordination amongst employees, including across departments. Electric Department employees are directly tasked with constructing and maintaining City electric assets and vegetation management in accordance with all applicable laws and regulations. All employees in the Animal Control Department are certified as wildland firefighters or higher, with training provided by the Shasta Lake Fire Protection District. The SLFPD Fire Chief attends City department head meetings administered by the City Manager.

Additional fire protection resources are provided under a Wildland Fire Protection Agreement executed by the City, SLFPD, and Cal Fire, with contract costs covered by the Electric Department. City also funds a Fuel Reduction Coordinator position to oversee vegetative fuel management activities largely funded through grants administered by Cal Fire.

Staff interactions focus on wildfire mitigation strategies and tactics. The objective of these ongoing coordinated efforts is to prioritize staff and financial resources to reduce the risk of wildfire ignition and to maximize wildfire suppression response should an ignition occur.
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C. CHANGES TO CPUC FIRE THREAT MAP
The “CPUC High Fire Threat District” can be found on the web at a page external to the City’s website at the following URL:
https://www.arcgis.com/apps/webappviewer/index.html?id=5bdb921d747a469 29d9f00dbdb6d0fa2. In the event the link changes, this map can generally be found by searching for “CPUC fire threat map” or similar key terms.

The City does not have formal, prepared recommend changes to the CPUC statewide Fire Threat Map at this time. However, the City notes that the demarcation lines between Tiers 1, 2, or 3 could possibly be improved if such lines follow areas of natural fire breaks and or fire lines. In many cases, structures adjacent to each other can be located in different tiers even though there are no obvious environmental or structural factors that would lead to this conclusion.

It would seem tiers should follow wide roads, rail crossings, critical infrastructure, or terrain as those factors influence fire response tactics and strategies.

Also, the fire maps used to communicate fire threat risks should consider their purpose: long-term risk discussion vs. short-term tactical use. It is the City’s understanding that the recent updates to Cal Fire’s State and Local Responsibility Areas (SRA and LRA) “high fire severity zone” maps are based on generalized conditions, such as: the current density and fuel load of vegetation, and assuming zero vegetation management activity for a 50-year period. This means that these maps may not be instructive in short-term decision making, as they do not account for fuel breaks that exist today, fuel loads in specific areas, etc. To maximize their usefulness, the CPUC should Fire Thread maps should not be based on the same generalized assumptions and long-term study period.

Future changes in the City’s knowledge or recommendations going forward will be communicated as required by statute.
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V. WILDFIRE PREVENTATIVE STRATEGIES
A. HIGH FIRE THREAT DISTRICT
The Electric Department has incorporated the CPUC High Fire Threat District into its construction, inspection, maintenance, repair, and clearance practices.

B. WEATHER MONITORING
The Electric Department monitors current and forecasted weather data from a variety of sources including:
• United States National Weather Service;
• United States Forest Service Wildland Fire Assessment System; • National Fire Danger Rating System;
• National Interagency Fire Center – Predictive Services for Northern and Southern California;
• Local weather data sources;
• Internal knowledge of local conditions; and
• Electric Department weather station at the City Corporation Yard.

Each workday, the Electric Operations Manager, or designee, shall review at least one weather data source and assign one of two operating conditions based on the relevant weather data and knowledge of local conditions, with the normal operation condition applied by default unless otherwise noted. Any Electric Department staff may review weather conditions for the applicable workday.
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(1) Normal: During normal conditions, no changes are made to operations or work policy.
(2) Extreme: During extreme fire-risk conditions, the Electric Department may delay routine work on energized primary lines (12.47 kV) as determined by the Electric Operations Manager or designee. The Electric Department may perform necessary work to preserve facilities or property and may preposition fire suppression personnel to sites with elevated risk of wildfire ignition. Extreme weather is defined as: weather phenomena that are at the extremes of the historical distribution and are rare for a particular place and/or time and may include times with a Red Flag Warning (RFW) as declared by the National Weather Service.

The general procedure Electric Department staff shall follow for each workday designated “Extreme” is as follows. The Electric Utility Director may revise this procedure from time to time.

1. The Electric Operations Manager, or designee, shall assess weather conditions. If the workday is forecasted as a “Red Flag Warning” or similarly designated by a bona fide weather forecasting agency, the workday shall be designated as an “Extreme” weather event.

2. The Electric Operations Manager, or designee, shall determine if any modifications of work assignments shall apply to Electric Department field personnel, including tree trimming crews directly managed by the Electric Department. Modifications may include but are not limited to: deferring routine work, standing down into emergency operations status (i.e., crews only respond to known electric-related events), reassigning staff to patrol electric grid assets, etc.

3. The Electric Operations Manager, or designee, shall provide further instructions to the Electric Leadworker, or designee, with instructions on any applicable work modifications that would apply during the extreme weather event.

4. The Electric Leadworker, or designee, shall inform all Electric Department field personnel of the “Extreme” weather designation and applicable work modifications in the day’s tailboard briefing. The tailboard briefing shall specify the scope of duties for all electric field personnel, general procedure in the event of wildfire or similar emergency, and additional 134
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safety protocols that are activated for the workday (such as equipping all vehicles with 5-gallon water packs).

5. The Electric Leadworker, or designee, shall create a written summary of the tailboard briefing for days designated with “Extreme” weather.

6. All Electric Department employees present at the tailboard meeting shall sign to demonstrate their attendance and to acknowledge their understanding of the contents of the tailboard meeting.

7. The Electric Leadworker, or designee, shall brief any additional City personnel who may be assigned to accompany Electric Department field personnel for the purpose of providing additional fire suppression capabilities. For example, Animal Control personnel are certified Wildland Firefighters and one vehicle may be equipped with a 120-gallon pumped fire suppression apparatus. The briefing may be included as part of the daily tailboard meeting, if the additional personnel are present, or at the job site. The briefing shall, at a minimum, include a description of the roles and responsibilities of electric vs. non-electric personnel, and safety procedures related to the deployment of firefighting equipment around electric assets.

C. DESIGN AND CONSTRUCTION STANDARDS
The City’s electric facilities are designed and constructed to meet or exceed the relevant federal, state, or industry standard. The Electric Department treats CPUC General Order (GO) 95 as a guideline for minimum design and construction standards for overhead electrical facilities. The Electric Department meets or exceeds guidelines in GO 95 and monitors and follows as appropriate the National Electric Safety Code. The Electric Department updates its construction standards from time to time.

D. VEGETATION MANAGEMENT
The Electric Department maintains a comprehensive Vegetation Management Plan (VMP) to establish and implement the standards for clearing vegetation around powerline assets, which meets or exceeds the statutes and guidelines identified below, and updates the VMP from time to time as practices and technology evolve.
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The City meets or exceeds the minimum industry standard vegetation management practices. The Electric Department meets: (1) Public Resources Code section 4292; (2) Public Resources Code section 4293; (3) GO 95 Rule 35; and (4) the GO 95 Appendix E Guidelines to Rule 35. These standards require significantly increased clearances in the High Fire Threat District. The time-of-trim guidelines do not establish a mandatory standard, but instead provide useful guidance to utilities. The Electric Department will use specific knowledge of growing conditions and tree species to determine the appropriate time of trim clearance in each circumstance.

E. INSPECTIONS
The Electric Department maintains a comprehensive Asset Inspection Plan (AIP) to establish and implement the standards for inspection and maintenance of City-owned powerline assets, which meets or exceeds the statutes and guidelines identified below, and updates the AIP from time to time as practices and technology evolve.

The City meets or exceeds the minimum inspection guidelines provided in CPUC GO 165 and CPUC GO 95, Rule 18. Additionally, Electric Department staff use their knowledge of the specific environmental and geographical conditions to determine when areas outside of the High Fire Threat District require more frequent inspections.

If Electric Department staff discovers a facility in need of repair that is owned by an entity other than the City, Electric Department staff will issue a notice to repair to the facility owner to facilitate any necessary repairs.

F. WORKFORCE TRAINING
The Electric Department has implemented work rules and complementary training programs for its workforce to help reduce the likelihood of an ignition. All field staff will be: trained in the content of the WMP; trained in proper use and storage of fire extinguishers; required during pre-job briefings to discuss:
potential(s) for ignition, environmental conditions (current and forecasted weather that coincides with the duration of work for the day); and to identify the closest fire extinguisher.

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G. RECLOSER POLICY
Automatic reclosing functions on all substation and field reclosers shall be disabled when local fire agencies suspend all burn permits for the area, or as otherwise determined necessary by the Electric Director.

H. DEENERGIZATION
The City will continue its long-standing practice to deenergize its electric system when directed to by personnel from fire, law enforcement, or other emergency responding agencies. The City has and will continue to proactively deenergize portions of its electric system to reduce wildfire ignition risk, but the City has not implemented this practice on large portions of its electric system during high fire threat periods based on the following.
• The City’s electric service territory is approximately 11 square miles, with local fire response located centrally within this area; • De-energizing the City’s electric system could put the community at higher risk to wildfire due to its potential impact to the City’s water supply, including all water supplied to City fire hydrants, potential for increased call volume and subsequent impact to law enforcement and fire agencies, and changes in human activity during power outages that could increase the opportunity for fire;
• The City has fully deployed Advanced Metering Infrastructure and SCADA systems on its electric infrastructure which enables staff to monitor, assess, and act upon system events remotely in real-time;
• The City plans to gather real-time information from field personnel patrolling areas with higher fire risk and may preposition fire suppression assets with electric field crews.

1. IMPACTS TO PUBLIC SAFETY
Proactively deenergizing the City’s electric grid is expected to impact Law Enforcement and Fire Response agencies differently. Such outages are not expected to have a significant impact to local Law Enforcement as the local resources may draw from the larger resource pool of the Shasta County Sherriff’s Office, which also serves as the Shasta County Emergency Operation Center (EOC) (i.e., not within the City’s electric service territory). Local buildings are 137
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equipped with backup generators that have performed reliably in recent unplanned power outage events. Law Enforcement officials do not expect prolonged and geographically extensive power outages to impact their communications, availability of personnel, equipment usage, or response time to call volume.

Widespread (i.e., city-wide, region-wide) and prolonged (i.e., PSPS events lasting 2-7 days) power outages are expected to have significant adverse impact on local Fire Response operations. Fire representatives note that the City of Shasta Lake has a disproportionately large population of people who rely on lifesustaining, electricity-dependent medical equipment and note that calls for services received under normal circumstances regularly include people from this population. During past power outage events, call volume increases markedly for Fire personnel and commits local resources to provide medical aid. Once on scene, Fire Response personnel cannot leave a patient in medical need unless relieved by other qualified personnel. Such increases in medical-related service calls served by Fire Response personnel will compete for resources with firerelated service calls, suggesting that proactive power shutoffs will significantly and adversely diminish local Fire Response capabilities to combat wildfires with immediacy should one start during a proactive power shutoff (recall that 90% of wildfires are caused by ignition sources other than powerline issues).

2. CUSTOMER NOTIFICATION PROTOCOLS
In the event of a planned outage (i.e., knowledge of the outage at least 24 hours in advance), the City shall contact impacted customers by phone, email, or in person to inform affected customers, if known, the projected start and end time of the outage. In the event of an unplanned outage or an outage event that impacts a broad set of customers, the City shall notify customers via social media and website communication platforms to provide updates on impacted areas, number of customers impacted, and restoration times, if known. 138
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VI. COMMUNITY OUTREACH AND PUBLIC AWARENESS
The City of Shasta Lake is a publicly owned electric utility and maintains extensive relationships across all organizations in the community, including public safety agencies that lead emergency response efforts within the City.

City management maintains constant contact with local law enforcement and fire agencies, including the Shasta County Sheriff’s Office (SCSO) and the Shasta Lake Fire Protection District (SLFPD). SCSO provides law enforcement services to the City by a contract arrangement, and the City provides a Sheriff substation that is centrally located within the City. The Sheriff substation commander reports directly to the City Manager. The City regularly collaborates with SLFPD through various forums, including weekly meetings between department heads and the City Manager and the “Community Emergency Preparedness” committee. Since 2019, the City helps fund a full-time SLFPD Fire Prevention Officer who reports directly to the Fire Chief and will be responsible for all fire prevention, fire safety, and education activities in the SLFPD boundaries. The SLFPD Fire Prevention Officer’s primary duties include enforcement of state and local fire prevention regulations, coordinate with the City building official and code enforcement staff for fire code enforcement activities, and conduct fire prevention inspections, among other duties.

The public has the opportunity to engage the elected governing body of the City of Shasta Lake at each City Council meeting. All City Council meetings are publicly agendized and regularly scheduled meetings are available via the City’s website. All members of the public have an opportunity to address the City Council during public comment periods. Wildfire risks and preparedness are common & recurring topics raised by the public during these public comment periods.

The City is active in the community offering support to a number of local nonprofit organizations, the Chamber of Commerce, and a number of community events, such as: Boomtown Festival, Veterans’ Day Parade, and the Big Idea Science Bowl held at Shasta Dam. The City staffs booths to engage the public in discussions on energy, water, wastewater, public safety, wildfire prevention and preparedness, and the City’s overall efforts to promote public safety. 139
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VII. RESTORATION OF SERVICE
Power restoration generally follows the same protocol regardless of cause, but exact steps and order of restoring service depends on specific details of the outage event. Restoration of service begins with manual patrols of the affected portions of the system before any circuits are reenergized. Suspect equipment or distribution assets that cannot be patrolled will remain deenergized. System performance, outage intelligence, and system abnormalities will be monitored via the City’s SCADA system and its AMI system. 140
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VIII. EVALUATING OF THE PLAN
A. METRICS AND ASSUMPTIONS FOR MEASURING PLAN PERFORMANCE The City will track two metrics to measure the performance of this Wildfire Mitigation Plan: (1) number of fire ignitions; and (2) transmission and primary distribution wires down within the service territory.

METRIC 1: FIRE IGNITIONS
For purposes of this metric, a fire ignition is defined as follows:
• City electric facility was associated with the fire;
• The fire was self-propagating and of a material other than electrical and/or communication facilities;
• The resulting fire traveled greater than one linear meter from the ignition point; and
• City has knowledge that the fire occurred.

In future WMPs, the City will provide the number of fires that occurred that were less than 10 acres in size. Any fires greater than 10 acres will be individually described.

METRIC 2: WIRES DOWN
The second metric is the number of distribution and transmission wires downed within the City’s electric service territory. For purposes of this metric, a wires down event includes any instance where an electric transmission (i.e., 115,000 volt) or primary distribution conductor (i.e., 12,000 volt) falls to the ground or on to a foreign object. The City will divide the wires down metric between wires down inside and outside of the High Fire Threat area (i.e., Tiers 2 and 3 vs. Tier 1, respectively).

The City will not normalize this metric by excluding unusual events, such as severe storms. Instead, the City will supplement this metric with a qualitative description of any such unusual events.
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B. IMPACT OF METRICS ON PLAN
The City anticipates that there will be relatively limited data gathered through these metrics, particularly in the initial years. Therefore, it will be difficult to draw meaningful conclusions based on this data. The City will evaluate modifying these metrics or adding additional metrics in future years.

C. MONITORING AND AUDITING THE PLAN
This Wildfire Mitigation Plan is subject to review by the City of Shasta Lake City Council. Electric department staff will present this Plan to the City Council on an annual basis.

D. IDENTIFYING AND CORRECTING DEFICIENCIES IN THE PLAN
Staff will have the role of evaluating current practices and procedures and recommending changes or enhancement to improve the Wildfire Mitigation Plan. If for unforeseen circumstances, regulatory changes, new technologies, or any other reason, any deficiencies of this WMP will be presented to the City Council in the form of an updated WMP at least on an annual basis.

The Electric Utility Director, or designee, will be responsible for presenting corrections of any deficiencies, if any, to the City Council for consideration.

E. MONITORING THE EFFECTIVENESS OF INSPECTIONS,
The City utilizes General orders 95 and 165 (GO95 and GO165, respectively) as its guide to inspect its system. Field staff routinely patrol the service territory and correct deficiencies as they are encountered. The City tracks deficiencies that are repaired upon discovery within its maintenance software, “Partner,” consistent with the guidelines of GO95 and GO165. Deficiencies that cannot be repaired immediately are assigned into one of two possible categories:
“attention needed” or ”immediate attention needed,” with the discovery and remedy tracked in Partner.
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IX. INDEPENDENT EVALUATOR
Public Utilities Code section 8387(c) requires the City to contract with a qualified independent evaluator with experience in assessing the safe operation of electrical infrastructure to review and assess the comprehensiveness of the first Wildfire Mitigation Plan. The independent evaluator must issue a report that is posted to the City’s website. This report must also be presented to the City Council at a public meeting.

The City will utilize a process consistent with the City’s purchasing policies.

Consideration will be given to the evaluator’s relevant industry experience, similar work for other municipally owned utilities or special districts, expertise and experience in line construction and maintenance, responsiveness, and familiarity with relevant California statutes, regulations, and operational guidelines.

The City will seek an independent evaluator following the approval of the initial Wildfire Mitigation Plan, or as a time determined by the City Council, after independent evaluators become available. Staff anticipates retaining an evaluator and having the evaluator’s findings available prior to the second iteration of the City’s WMP.

The City will evaluate use of an independent evaluator following major statutory and or regulatory changes to the requirements of the WMP, or may periodically use an independent evaluator accordingly.
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ASSET INSPECTION
PLAN
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Overview
The City of Shasta Lake voluntarily follows the guidelines for inspection of electric facilities set forth by the CPUC in General Order 165. The exception to this General Order is that the City of Shasta Lake does not report directly to the CPUC. The City Council for the City of Shasta Lake is the governing body for the Electric Department.

Inspection Intervals
The City of Shasta Lake does two patrols annually of the 115KV transmission lines. The patrols are to inspect the line and make sure vegetation management goals are being met. The 12KV distribution lines are patrolled once a year to inspect lines and make sure vegetation management goals are being met. All detailed and intrusive inspections on the 12KV and 115KV lines are done more frequent than the recommended requirement, but at no specific interval.

These inspections are documented in our Distribution Inspection Software (Partner).

Maintenance Documentation
The Electric Department uses a maintenance monitoring system, Distribution Inspection Software (Partner). Using Partner, the City logs the condition of its transmission and distribution equipment. Updates can be logged by City personnel while in the field. Partner allows supporting information, such as photos or other attachments, to be attached to individual assets. All operations personnel can access this information in real time while connected to the data network.

Partner allows the department to assign work to field personnel from the application user interface. When work is completed a reinspection occurs documenting what repairs/replacement of equipment was performed.

As of 2019, all intrusive pole inspections are done by an IML pole tester. This gives the department much more detailed information on the integrity of the pole and the degradation of the pole is logged.
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Public Utilities Commission of the State of California
Inspection Requirements for Electric Distribution and Transmission Facilities
Adopted March 31, 1997 Effective March 31, 1997
(D.97-03-070 in I.95-02-015 and R.96-11-004)
Amended August 20, 2009 by D.09-08-029 in R.08-11-005
Amended January 12, 2012 by D.12-01-032 in R.08-11-005
I. Purpose
The purpose of this General Order is to establish requirements for electric distribution and transmission facilities (excluding those facilities contained in a substation) regarding inspections in order to ensure safe and high-quality electrical service.

II. Applicability
This General Order applies to all electric distribution and transmission facilities (excluding those facilities contained in a substation) that come within the jurisdiction of this Commission, located outside of buildings, including electric distribution and transmission facilities that belong to non-electric utilities.

The requirements of this order are in addition to the requirements imposed upon utilities under General Orders 95 and 128 to maintain a safe and reliable electric system. Nothing in this General Order relieves any utility from any requirements or obligations that it has under General Orders 95 and 128.

This General Order does not apply to facilities of communication infrastructure providers.

III. Distribution Facilities
A Definitions
For the purpose of this General Order,
(1) "Urban" shall be defined as those areas with a population of more than 1,000 persons per square mile as determined by the United States Bureau of the Census.
(2) "Rural" shall be defined as those areas with a population of less than 1,000 persons per square mile as determined by the United States Bureau of the Census.
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(3) "Patrol inspection" shall be defined as a simple visual inspection, of applicable utility equipment and structures, that is designed to identify obvious structural problems and hazards. Patrol inspections may be carried out in the course of other company business.
(4) "Detailed" inspection shall be defined as one where individual pieces of equipment and structures are carefully examined, visually and through use of routine diagnostic test, as appropriate, and (if practical and if useful information can be so gathered) opened, and the condition of each rated and recorded.
(5) "Intrusive" inspection is defined as one involving movement of soil, taking samples for analysis, and/or using more sophisticated diagnostic tools beyond visual inspections or instrument reading. (6) "Corrective Action" shall be defined as maintenance, repair, or replacement of utility equipment and structures so that they function properly and safely.

B Standards for Inspection
Each utility subject to this General Order shall conduct inspections of its distribution facilities, as necessary, to ensure reliable, high-quality, and safe operation, but in no case may the period between inspections (measured in years) exceed the time specified in Table 1.

C Record Keeping
The utility shall maintain records for (1) at least ten (10) years of patrol and detailed inspection activities, and (2) the life of the pole for intrusive inspection activities. Such records shall be made available to parties or pursuant to Commission rules upon 30 days notice. Commission staff shall be permitted to inspect such records consistent with Public Utilities Code Section 314 (a).

For all inspections records shall specify the circuit, area, facility or equipment inspected, the inspector, the date of the inspection, and any problems (or items requiring corrective action) identified during each inspection, as well as the scheduled date of corrective action. 147
D Reporting
By July 1st each utility subject to this General Order shall submit an annual report for the previous year under penalty of perjury.

The report shall list four categorical types of inspections: Patrols, Overhead Detailed, Underground Detailed and Wood Pole Intrusive. The report shall denote the total units of work by inspection type for the reporting period and the number of outstanding (not completed) inspections within the same reporting period for each of the four categories.

Sample Report Template:

Type of Inspections (1) Due (2) Outstanding (3)
Patrols xxx xxx
OH Detailed xxx xxx
UG Detailed xxx xxx
Wood Pole Intrusive xxx xxx
Notes:
1) Each utility will define its reporting unit basis (e.g., circuit, grid, facility / equipment). 2) Total inspections due in the reporting period. (Does not include outstanding inspections from prior years.)
3) Total inspections required that were not completed in the reporting period. (Does not include outstanding inspections from prior years.)
IV. Transmission Facilities
Each utility shall prepare and follow procedures for conducting inspections and maintenance activities for transmission lines.

Each utility shall maintain records of inspection and maintenance activities.

Commission staff shall be permitted to inspect records and procedures consistent with Public Utilities Code Section 314 (a).
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Table 1
Distribution Inspection Cycles (Maximum Intervals in Years) Patrol Detailed Intrusive
Urban Rural Urban Rural Urban Rural
Transformers
Overhead 1 21 5 5 --- ---
Underground 1 2 3 3 --- ---
Padmounted 1 2 5 5 --- ---
Switching/Protective Devices
Overhead 1 21 5 5 --- ---
Underground 1 2 3 3 --- ---
Padmounted 1 2 5 5 --- ---
Regulators/Capacitors
Overhead 1 21 5 5 --- ---
Underground 1 2 3 3 --- ---
Padmounted 1 2 5 5 --- ---
Overhead Conductor and Cables 1 21 5 5 --- ---
Streetlighting 1 2 x x --- ---
Wood Poles under 15 years 1 2 x x --- ---
Wood Poles over 15 years which have
not been subject to intrusive inspection 1 2 x x 10 10
Wood poles which passed intrusive
inspection --- --- --- --- 20 20

(1) Patrol inspections in rural areas shall be increased to once per year in Extreme and Very High Fire Threat Zones in the following counties Imperial, Los Angeles, Orange, Riverside, Santa Barbara, San Bernardino, San Diego, and Ventura. Extreme and Very High Fire Threat Zones are designated on the Fire and Resource Assessment Program (FRAP) Map prepared by the California Department of Forestry and Fire Protection or the modified FRAP Map prepared by San Diego Gas & Electric Company (SDG&E) and adopted by Decision 12-01-032 in Phase 2 of Rulemaking 08-11-005. The fire-threat map is to be used to establish approximate boundaries and Utilities should use their own expertise and judgment to determine if local conditions require them to adjust the boundaries of the map.

Note: This General Order does not apply to cathodic protection systems associated with natural gas facilities.

Note: For the purpose of implementing the patrol and detailed inspection intervals in Table 1 above, the term “year” is defined as 12 consecutive calendar months starting the first full calendar month after an inspection is performed, plus or minus two full calendar months, not to exceed the end of the calendar year in which the next inspection is due.
149

VEGETATION

MANAGEMENT PLAN
150
Vegetation Management
To deliver your electricity safely and reliably, the City of Shasta Lake follows a regular schedule for inspecting and trimming more than 60 miles of distribution lines and 15 miles of transmission lines in our service area. Throughout the year, the City will clear vegetation away from power lines, poles and transformers to reduce the chance of power outages. An annual tree trimming contract with contractors takes care of routine trimming and electric crews/contractors take care of emergency/dangerous trees. It is important to note that the City of Shasta Lake does not provide tree trimming services for electrical service connected to your home. Should trees near your service line require trimming, you or your tree trimming service may call the City to de-energize the lines before the project begins. There is no charge for this service.

Inspections
To maintain a reliable system, the City of Shasta Lake crews inspect all lines for vegetation issues at least once a year. This entails driving/walking the entire system and noting any issues to address such as lack of clearance or dead trees that pose a risk to the electric lines.

Tree Pruning
To maintain the reliability of the electrical system, the City generally needs 12 feet of space between tree canopies and overhead distribution power lines. But for fast-growing trees such as mulberry or eucalyptus, the City may need as much as 20 feet of clearance to prevent power outages. For transmission lines the City tries to keep the vegetation directly below to a minimum, and keep all trees cleared back a minimum of 20 feet.

Directional Pruning
The City removes only branches that conflict with power lines. The City uses a technique called directional pruning to redirect a tree’s growth away from the lines. This technique is recommended by the International Society of Arboriculture, the American National Standards Institute and the National Arbor Day Foundation.

The City will remove entire branches where they attach to the main trunk of the tree. This technique helps protect the tree from disease and insects.

Sometimes the situation requires pruning only one side of the tree, pruning one side more than the other, or pruning just the middle of the tree. These variations are known as side pruning or “V pruning.” Trees may appear unbalanced at first, but a healthy tree will cope with the changes, and its appearance will soften over time.
151
Tree Removal
The City cannot use direction pruning on some trees, such as redwoods or palms, because they grow straight up from a so-called central leader. When these trees are planted under power lines, the City must cut back the crown or remove the tree.

The City will remove trees to protect your property from potential hazards and to prevent treerelated power outages. If the City has a need to remove a tree on your property because of a potentially hazardous situation, the City will contact you ahead of time. The City will not charge you for the removal.

Vines
Vines growing on utility poles pose a danger to line workers and the public. If the vines grow into the high voltage wires, they can conduct electricity to the ground. They also pose a climbing hazard for any line worker performing maintenance on electric, phone or cable lines.

The City will remove vines from poles during each routine tree-trimming cycle. You can help by keeping vines from growing near poles.

Ground-level Equipment
The City asks that you avoid planting any kind of vegetation within 8 feet of our green metal boxes that contain pad-mounted equipment. Please don’t let any invasive plants grow over the top of the equipment, which can prevent us from opening the door. For the safety of our line workers, the City will need to remove any vegetation that poses a hazard. Keeping the space around this equipment clear has the added benefit of allowing the City of Shasta Lake Electric crews to restore power to you and your neighbors more quickly during an outage.

Herbicide Management
General
The full width of the established right of way should be treated with selective herbicide spraying to control woody‐type “trees” and “brush”. All vines on poles, guy wires and overhead stub poles should be treated on entire circuit. All equipment, herbicides, personnel, and materials necessary to perform the work shall be supplied by the contractor. Contractor employees involved in the application of herbicides and/or adjuvants must have all federal, state and local licenses, certificates and permits that are required by law. A licensed commercial pesticide applicator (MS) shall always be present on the job. In the event the property owners object to herbicide treatment of undesirable tree or brush species, the work shall be postponed for that area. Such problems shall be reported to City of Shasta Lake immediately. Contractors shall be responsible for any off right of way and/or chemical drift type damages. Contractors are fully responsible for proper disposal of all chemicals and containers. 152
Contractors shall be responsible for locating sensitive and/or restricted non‐vegetative right of way areas where herbicides, as specified on the manufacturer’s label, should not be applied. All herbicide mixtures and formulations will be applied according to label directions and/or to manufacturers’ recommendations. Under no circumstances shall herbicides be applied at rates exceeding label recommendations. Herbicides to be used shall be selected only from those labeled specifically for use on utility rights of ways.

Wetlands
Only a wetland approved herbicide may be used when spraying within 20’ of a stream, river, pond, lake, or wetlands area. Under no circumstances shall any herbicide (wetlands approved or otherwise) be sprayed directly over water where no vegetation exists. Contractor shall not clean equipment, tanks, hoses, or other materials related to herbicide applications in streams, rivers, ponds, lakes, or wetland areas.

Documentation
Contractor shall provide City of Shasta Lake herbicide reports of all applications. Reports shall contain the following information: the location of herbicide application, the date applied, the amount applied, the name of each herbicide being applied and the name of the certified applicator.

Transmission Rights of Way and Integrated Vegetation Management Vegetation Management of Transmission Rights-of-Way
The City of Shasta Lake Electric Department utilizes a program of Integrated Vegetation Management (IVM) to manage vegetation on transmission rights-of-ways. Properly maintained right-of-way’s (ROW) are essential for the safety of the public and our workers. The long-term goal of our vegetation management program is to provide for public safety, worker safety, and environmental safety while providing for reliable service.

Integrated Vegetation Management
The first step to creating a low growing plant community is to clear rights-of-way of tall growing and incompatible plant species. This is typically accomplished either mechanically or manually.

Cutting or mowing alone is ineffective because it encourages the biological response of resprouting. After clearing, right-of-way’s are monitored for re-sprouting and reinvasion by incompatible vegetation. Once this occurs, the right-of-way will be enhanced through various methods to provide the desired outcome of a low growing plant community. Many factors are considered before an appropriate method is chosen and implemented. 153
The Wire Zone Border Zone
The Wire Zone consists of low-growing shrub and grass communities directly under the transmission wires plus approximately 15’ on both sides. The Border Zone, which is the portion of the right-of-way that extends from 10’ outside of the wire to the edge of the ROW, is managed for taller shrubs, and brush plant community. This is the transition zone between the low-growing vegetation and taller.

Laws and Regulations
The City of Shasta Lake Electric Department is a California-based utility that follows the guidelines set forth by the California Public Utilities Commission (CPUC). The City of Shasta Lake Electric Department will obtain a reasonable amount of clearance beyond the minimum requirements to allow for several years’ worth of growth, potential wind sway and other environmental factors. Distance obtained from the line after a pruning cycle may be more than 20 feet for fast growing species such as a mulberry or eucalyptus trees along distribution lines and for high voltage transmission lines 4 years or 40 feet of clearance is required. 154
There are rules and regulations designed to ensure public safety and electric service reliability.

Major regulations covering vegetation management include:
• Public Resource Code 4292: Firebreak Clearing
Utilities are required to maintain firebreaks around poles located in wild land areas during fire season that have certain equipment with the potential to emit sparks when operating properly. • Public Resource Code 4293: State Responsibility
Utilities are required to maintain clearance between vegetation and high voltage power lines during fire season in wild land areas to prevent wild fires. Also requires removal of dead, diseased or dying trees that could fall into power lines. • General Order 95: Utility Vegetation Management Requirements Utilities are required to maintain clearance between vegetation and high voltage power lines at all times in all areas for public safety and electric system reliability. • North American Electric Reliability Council (NERC) Standard FAC-003-1: Transmission Vegetation Management Standard
FAC-003-1 is a Federal Energy Regulatory Commission (FERC) mandated standard, enforced by NERC which requires utilities to take preventative action to reduce widespread outages caused by vegetation conflicts on critical electric transmission lines over 60,000 volts. Utilities must 155
have a formal vegetation management program that meets specific standards and maintains required clearances between vegetation and transmission electric facilities at all times in all conditions.

Public Resource Code, Section 4292: Power Line Hazard Reduction Except as otherwise provided in Section 4296, any person that owns, controls, operates, or maintains any electrical transmission or distribution line upon any mountainous land, or forestcovered land, brush-covered land, or grass-covered land shall, during such times and in such areas as are determined to be necessary by the director or the agency which has primary responsibility for fire protection of such areas, maintain around and adjacent to any pole or tower which supports a switch, fuse, transformer, lightning arrester, line junction, or dead end or corner pole, a firebreak which consists of a clearing of not less than 10 feet in each direction from the outer circumference of such pole or tower. This section does not, however, apply to any line which is used exclusively as telephone, telegraph, telephone or telegraph messenger call, fire or alarm line, or other line which is classed as a communication circuit by the Public Utilities Commission. The director or the agency which has primary fire protection responsibility for the protection of such areas may permit exceptions from the requirements of this section which are based upon the specific circumstances involved.

Section 1254 - Minimum Clearance Provisions
The firebreak clearances required by PRC 4292 are applicable within an imaginary cylindrical space surrounding each pole or tower on which a switch, fuse, transformer or lightning arrester is attached and surrounding each dead-end or corner pole, unless such pole or tower is exempt from minimum clearance requirements by provisions of 14, CCR, 1255 or PRC 4296. The radius of the cylindroid is 3.1 m (10 feet) measured horizontally from the outer circumference of the specified pole or tower with height equal to the distance from the intersection of the imaginary vertical exterior surface of the cylindroid with the ground to an intersection with a horizontal plane passing through the highest point at which a conductor is attached to such pole or tower.

Flammable vegetation and materials located wholly or partially within the firebreak space shall be treated as follows:
• (a) At ground level - remove flammable materials, including but not limited to, ground litter, duff and dead or desiccated vegetation that will propagate fire, and; • (b) From 0 - 2.4 m (0-8 feet) above ground level remove flammable trash, debris or other materials, grass, herbaceous and brush vegetation. All limbs and foliage of living trees shall be removed up to a height of 2.4 m (8 feet).
• (c) From 2.4 m (8 feet) to horizontal plane of highest point of conductor attachment remove dead, diseased or dying limbs and foliage from living sound trees and any dead, diseased or dying trees in their entirety.
156
Figure 1: Graphical representation of Section 1254 showing the minimum clearances required around a utility pole.

Public Resource Code, Section 4293: Line Clearance Guidelines Except as otherwise provided in Sections 4294 to 4296, inclusive, any person that owns, controls, operates, or maintains any electrical transmission or distribution line upon any mountainous land, or in forest-covered land, brush-covered land, or grass-covered land shall, during such times and in such areas as are determined to be necessary by the director or the agency which has primary responsibility for the fire protection of such areas, maintain a clearance of the respective distances which are specified in this section in all directions between all vegetation and all conductors which are carrying electric current:
a. For any line which is operating at 2,400 or more volts, but less than 72,000 volts, four feet.
b. For any line which is operating at 72,000 or more volts, but less than 110,000 volts, six feet.
c. For any line which is operating at 110,000 or more volts, 10 feet.

In every case, such distance shall be sufficiently great to furnish the required clearance at any position of the wire, or conductor when the adjacent air temperature is 120 degrees Fahrenheit, or less. Dead trees, old decadent or rotten trees, trees weakened by decay or 157
disease and trees or portions thereof that are leaning toward the line which may contact the line from the side or may fall on the line shall be felled, cut, or pruned so as to remove such hazard. The director or the agency which has primary responsibility for the fire protection of such areas may permit exceptions from the requirements of this section which are based upon the specific circumstances involved.

General Order 95, Rule 35: Tree Pruning
Where overhead wires pass through trees, safety and reliability of service demand that tree pruning be done in order that the wires may clear branches and foliage by a reasonable distance. The minimum clearances established in Table 1, Case 13, measured between line conductors and vegetation under normal conditions, shall be maintained. (Also see Appendix E for tree pruning guidelines.)
When a utility has actual knowledge, obtained either through normal operating practices or notification to the utility, dead, rotten and diseased trees or portions thereof, that overhang or lean toward and may fall into a span, should be removed.

Communication and electric supply circuits, energized at 750 volts or less, including their service drops, should be kept clear of limbs and foliage, in new construction and when circuits are reconstructed or repaired, whenever practicable. When a utility has actual knowledge, obtained either through normal operating practices or notification to the utility, that any circuit energized at 750 volts or less shows strain or evidences abrasion form tree contact, the condition shall be corrected by slacking or rearranging the line, pruning the tree or placing mechanical protection or the conductor(s).

EXCEPTIONS:

1. Rule 35 requirements do not apply to conductors, or aerial cable that complies with Rule

57.4-C, energized at less than 60,000 volts, where pruning or removal is not practicable, and the conductor is separated from the tree with suitable materials or devices to avoid conductor damage by abrasion and grounding of the circuit through the tree.

2. Rule 35 requirements do not apply where the utility has made a "good faith" effort to obtain permission to prune or remove vegetation but permission was refused or unobtainable. A "good faith" effort shall consist of current documentation of a minimum of an attempted personal contact and a written communication, including documentation of mailing or delivery. However, this does not preclude other action or actions from demonstrating "good faith". If permission to prune or remove vegetation is unobtainable and requirements of exception 2 are met, the utility is not compelled to comply with the requirements of exception 1.

3. The Commission recognizes that unusual circumstances beyond the control of the utility may result in nonconformance with the rules. In such cases, the utility may be directed 158
by the Commission to take prompt remedial action to come into conformance, whether or not the nonconformance gives rise to penalties or is alleged to fall within permitted exceptions or phase-in requirements.

Note: Revised November 6,1992, by Resolution No. SU-15, September 20, 1996, by Decision No. 96-09-097 and January 29, 1997, by Decision No. 97-01-044.

4. Mature trees whose trunks and major limbs are located more than six inches, but less than 18 inches, from primary distribution conductors are exempt from the 19-inch minimum clearance requirement under this rule. The trunks and limbs to which this exemption applies shall only be those of sufficient strength and rigidity to prevent the trunk or limb from encroaching upon the six-inch minimum clearance under reasonable, foreseeable local wind and weather conditions. The utility shall bear the risk of determining whether this exemption applies, and the Commission shall have the final authority to determine whether the exemption applies in any specific instance, and to order that corrective action be taken in accordance with this rule, if it determines that the exemption does not apply.

Note: Added October 22, 1997, by Decision No. 97-10-056.

Appendix E
The following are guidelines to Rule 35.

The radial clearances shown below are minimum clearances that should be established, at time of pruning, between the vegetation and the energized conductors and associated live parts where practicable.

Vegetation management practices may make it advantageous to obtain greater clearances than those listed below:

A. Radial clearances for any conductor of a line operating at 2,400 or more volts, but less than 72,000 volts 4 feet
B. Radial clearances for any conductor of a line operating at 72,000 or more volts, but less than 110,000 volts 6 feet
C. Radial clearances for any conductor of a line operating at 110,000 or more volts, but less than 300,000 volts 10 feet
D. Radial clearances for any conductor of a line operating at 300,000 or more 15 feet 159
Table1:

Radial Clearances
Case
No. Nature of Clearance
Wire or Conductor Concerned
A B C
Span Wires (Other than
Trolley Span Wires) Overhead
Guys and Messengers
Communication Conductors (Including
Open Wire, Cables and Service Drops),
Supply Service Drops of 0 - 750 Volts
Tolley Contact,
Feeder and Span
wires, 0 - 5,000 Volts
13 Radial clearance of bare
line conductors from tree
branches or foliage
(aaa)(ddd)
-- -- 18 inches
(bbb)
Radial Clearances
Case
No. Nature of Clearance
Wire or Conductor Concerned

D E F G
Supply Conductors of 0 -
750 Volts and Supply Cables
Treated as in Rule 57.8
Supply Conductors and
Supply Cables, 750 -
22,500 Volts
Supply Conductors
and Supply Cables,

22.5 - 300 kV
Supply Conductors and
Supply Cables, 300 -
550 kV(mm)
13 Radial clearance of bare
line conductors from tree
branches or foliage
(aaa) (ddd)
-- 18 inches
(bbb)
1/4 pin spacing
shown in table 2,
Case 15
(bbb) (ccc)
1/2 pin spacing
shown in table 2,
Case 15
(aaa) Special requirements for communication and supply circuits energized at 0 - 750 volt (bbb) May be Reduced for conductor of less than 60,000 volts when protected from abrasion and grounding by contact with tree. (ccc) For 22.5 kV to 105 kV, minimum clearance shall be 18 inches. (ddd) Clearances in this case shall be maintained for normal annual weather variations, rather than at 60 degrees, no wind. 160

SHASTA LAKE ELECTRIC UTILITY TREE PLANTING GUIDELINES

FOR NEW DEVELOPMENT

OVERHEAD ELECTRIC LINES
New trees less than 20 feet from overhead high voltage lines (12000 Volts) should be selected to have a height of 25 feet or less when fully grown. Ground separation distances may need to be increased for trees of larger canopy to maintain 10 feet of safe clearance from limbs at all times.

TREE SELECTOR WEBSITE: http://selectree.calpoly.edu

UNDERGROUND ELECTRIC LINES
Adequate room to operate electrical equipment is important to the reliability of the electric service and for the linemen to work safely. The linemen use long 8 foot fiberglass sticks to operate the equipment live when trouble is found or when system maintenance is required.

Planting near Pad Mounted Transformers
-10 feet of clearance is needed on transformer front
-3 feet on back and sides
NOTE: Pad mounted switches (PME/PMH style etc.) require 10 feet on both front and back to operate. Underground utility high voltage electric boxes/vaults should be located 10 feet from trees to avoid root damage and provide appropriate access. 161
162

WILDFIRE MITIGATION PLAN

PERFORMANCE REPORT
City of Shasta Lake
Reporting Period: January 1, 2024 – December 31, 2024
Prepared May 1, 2025
163

CITY OF SHASTA LAKE
WILDFIRE MITIGATION PLAN PERFORMANCE REPORT (2024) 1
Wildfire Mitigation Plan
Performance Report
City of Shasta Lake | 2024
May 1, 2025
Purpose & Motivation
The purpose of this document is to summarize the City’s performance under its Wildfire Mitigation Plan (WMP). Under Section VIII.A of the WMP, approved on May 7, 2024 by City Council Resolution CC-2024-26, the City measures its performance under its WMP using the following metrics:

Metric #1: Number of fire ignitions, as defined in the WMP, with an individual description for each fire greater than 10 acres, if any, and Metric #2: Number of primary distribution and transmission wires downed within the City’s electric service territory.

Reporting Period
This WMP Performance Report describes reportable events from January 1, 2024 through December 31, 2024.

Performance Report Summary
During the Reporting Period, the City had the following reportable events:

FIRE IGNITIONS Number of Occurrences
10 acres or greater 0
Less than 10 acres 2
TOTAL FIRE IGNITIONS 2
WIRES DOWNED Number of Occurrences
Tier 1 Area 0
Tier 2 Area 5
Tier 3 Area 0
TOTAL WIRES DOWNED 5
164

CITY OF SHASTA LAKE
WILDFIRE MITIGATION PLAN PERFORMANCE REPORT (2024) 2
Metric #1: Fire Ignitions
Part A: Fires Greater than 10 Acres in Size
There were zero Fire Ignitions that resulted in a fire greater than 10 acres during the Reporting Period.

Part B: Number of Fires Less than 10 Acres in Size
There were two Fire Ignition that resulted in fires less than 10 acres in size during the Reporting Period.

Supplemental Information:

The first fire occurred in mid July when an animal made contact with a bank of capacitors. The pole is located in a single family home’s yard, but the landscaping around the pole was not irrigated. As a result, a small grass fire occurred. The second small fire occurred in late October that was triggered when a branch from a Ponderosa Pine from well outside the right-of-way broke off and the wind carried it into powerlines.

Damages included a pole, transformer, and a wire down event. 165

CITY OF SHASTA LAKE
WILDFIRE MITIGATION PLAN PERFORMANCE REPORT (2024) 3
Metric #2: Wires Down
There were 5 reportable instances with Wires Down, which occurs when 115,000 volt transmission or 12,000 volt primary distribution lines fall to the ground or onto a foreign object.

The following is a description of each incident:

Date Location Fire
Threat
Tier
Number
of Lines
Down
Type Customers
Impacted
Outage
Duration
(Minutes)
Description
8/15/24 Nellie
Bell Ln.
2 1 Primary 2 32 Single-phase primary. Grey Pine broke, tore down primary voltage line, breaking pole, damaging transformer. See “Note 1,” below.
10/24/24 Duval Ln. 2 1 Primary 32 157 Single-phase primary. See “Note 1,” below. 11/6/24 Hill Blvd. 2 3 Primary 273 836 Poly-phase primary. Large tree broke damaging 1 pole and 7 crossarms. See “Note 2,” below.
11/20/24 Miller
Ave.
2 3 Primary 358 527 Poly-phase primary. Large tree fell into lines, breaking pole.

See “Note 2,” below.
12/14/24 Digger
Bay Rd.
2 3 Primary 1 456 Poly-phase primary. Ponderosa pine fell, hit line, damaging 5 structures. See “Note 1,” below. Also protected by a “fuse saver” device that provides another layer of protection.

Supplemental Information:

1. Segment of line protected by Cal Fire approved, non-expulsion, current-limiting fuse installed per the City Electric Dept. Wildfire Mitigation Plan.

2. Segment protected by “recloser” device, which seasonally are programmed to operate specifically to reduce wildfire ignition risk per the City Electric Dept. Wildfire Mitigation Plan.
166
Report and Recommendations 6.7
Reviewed and Approved

City Manager

AGENDA ITEM
City Council
TO: Mayor and City Council Members
FROM: James Takehara, Electric Utility Director

DATE: June 3, 2025
SUBJECT: WILDLAND FIRE PROTECTION AGREEMENT WITH CAL FIRE

AND SHASTA LAKE FIRE PROTECTION DISTRICT EFFECTIVE
JULY 1, 2025- JUNE 30, 2026
FILE NO.:

RECOMMENDATION:

Staff recommends the City Council adopt a resolution authorizing the City Manager to execute the Wildland Fire Protection Agreement (“WFPA”) with the California Department of Forestry and Fire Protection (“Cal Fire”) and the Shasta Lake Fire Protection District (“SLFPD”) for July 1, 2025 through June 30, 2026 (“Contract Term”).

BACKGROUND
The City of Shasta Lake is required by State law to adopt a Wildfire Mitigation Plan (“WMP”) to minimize the risk of catastrophic wildfire caused by overhead electric assets.

The most recent WMP was adopted by Resolution CC-2024-26. While most of the City Electric Department’s efforts are intended to prevent fire ignitions caused by its electrical utility equipment, supplementing fire response capabilities within the City and around the City’s electric assets is a strategic initiative to help prevent fire ignitions from becoming catastrophic events, regardless of cause or ignition source.

In March 2020, the City, in coordination with SLFPD, requested Cal Fire to prepare contract documents to facilitate supplemental fire protection personnel and resources to operate inside the City. Cal Fire responded to the City and SLFPD request by providing WFPA for consideration. Each WFPA has a one-year term from July 1 to June 30. The City Council approved the first WFPA in 2020, and each year thereafter, with the most recent WFPA approved by Resolution CC-2024-27 for year ending June 30, 2025. In addition, City and SLFPD executed a “Cooperative Agreement” in 2020 to assign roles 167
and responsibilities of “local agency” as that term is used throughout the WFPA. In short, the City funds the WFPA while SLFPD is responsible for all other roles and responsibilities of the “local agency” in the WFPA. The “Cooperative Agreement” remains active as long as the City, SLFPD, and Cal Fire have a WFPA in place.

Discussion:

Cal Fire prepared the attached WFPA for the Contract Term, per the City’s request. The coverage area, shown in Exhibit E, is 291 acres larger than prior years’ coverage area for two reasons. First, Cal Fire discovered that the original area of 3,708 acres was miscalculated and 37 acres were missing from prior versions of the WFPA. Correcting this error increases the coverage area to 3,745 acres (see “Image 1” attached below).

Second, Electric staff evaluated the coverage area in response to recent changes in the fire severity map for the Shasta Lake “local responsibility area.” From that review, staff requested Cal Fire to increase the coverage area along the north part of town. After combining input from staff and Cal Fire, the coverage area would increase by 254 acres for a grand total of 3,999 acres (see “Image 2” attached below). The coverage map attached includes both changes. There are no changes to operational processes to invoke and exercise the WFPA.

The WFPA would make Cal Fire resources available for incidents inside the coverage area immediately on dispatch, which is expected to substantially reduce the time for fire suppression personnel and resources to arrive on scene. WFPA Appendix B-1 identifies the Cal Fire resources that are part of the preplanned initial attack response for incidents inside the coverage area, which are listed below.

Risk
Level
Dozer Engines Chief
Officer
Hand
Crews
Copter Air
Attack
Air
Tanker
Low 0 2 1 0 0 0 0
Med 1 4 1 1 1 1 1
High 2 6 1 2 1 1 2
Summary:

The City is required to adopt a Wildfire Mitigation Plan to reduce the risk of its overhead electric assets from causing a catastrophic wildfire. Increasing fire suppression capabilities within City boundaries is a strategic initiative intended to promote the goals and objectives of the City’s WMP. Through the WFPA, substantial additional fire suppression resources are enabled to respond to fire incidents inside the coverage area within the City immediately upon dispatch, which could reduce the likelihood of a fire ignition from growing into a catastrophic event. The attached WFPA has a larger coverage area than prior years.

FISCAL IMPACT
The contract cost is approximately $222,300.00, which is included in the FY 2026 budget under cost code 520-320-5375 (Maintenance Agreements). No additional appropriations are needed. The expected cost of the WFPA is based on a total protection rate of about $55.5844/acre, a coverage area of 3,999 acres, and contingency. Cal Fire’s protection 168
rate ($/acre) are cost-based figures prepared by the State of California for Cal Fire personnel, equipment, and administrative costs.

ATTACHMENTS
Resolution CC-2025-XX
Maps of the proposed coverage area
Wildland Fire Protection Agreement Materials

DISTRIBUTION
City Council
169
RESOLUTION NO CC-2025-XX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SHASTA LAKE

AUTHORIZING THE CITY MANAGER TO EXECUTE THE WILDLAND FIRE

PROTECTION AGREEMENT TO PROVIDE SUPPLEMENTAL FIRE PROTECTION

SERVICES WITHIN THE CITY
WHEREAS, the City Council has adopted a Wildfire Mitigation Plan, pursuant to SB901, which is intended to reduce the risk of catastrophic wildfire from overhead electric utility assets; and
WHEREAS, enhancing fire response capabilities is a strategic initiative that can reduce the likelihood of a wildfire from growing to catastrophic proportions; and WHEREAS, the City Council adopted Resolution CC-20-16 authorizing the City Manager to formally request supplemental fire protection services from Cal Fire, coordinating with SLFPD, under which the City’s Electric Department negotiated with Cal Fire to identify areas of the City to include in the resulting Wildland Fire Protection Agreement (“WFPA”) coverage area to protect critical City infrastructure, including City transmission and distribution electric assets; and
WHEREAS, the City Council approved Resolutions CC-20-43, CC-2021-21, CC-2022- 46, CC-2023-31, and CC-2024-27 for contract years ending June 30, 2021 through 2025, respectively; and
WHEREAS, the City desires to be party to a WFPA with Cal Fire and SLFPD for the period of July 1, 2025 – June 30, 2026 (“Contract Term”) that includes a coverage area of 3,999 acres at a total protection rate of approximately $55.5844/acre, for a contract cost of approximately $222,300.00.

NOW, THEREFORE, BE IT RESOLVED that the City of Shasta Lake City Council authorizes the City Manager to execute a WFPA on the City’s behalf for the Contract Term; provided that the WFPA is executed by both Cal Fire and SLFPD.

PASSED, APPROVED, AND ADOPTED this 3rd day of June 2025 by the following vote:

AYES:

NOES:

ABSENT:

PAMELYN ANNE MORGAN, Mayor
ATTEST:

CHARITY TATLOW, CMC
City Clerk
170
Proposed Change (increase) to Coverage Area
Image 1: Large Area Map
The map above shows areas approved in prior Wildland Fire Protection Agreements (light pink) and the corrected coverage area of 3,745 acres. Also, the area in red shows the proposed increase in Coverage Area, which is shown in greater detail below.

Image 2: Detail Area Map of Proposed Increased Coverage Area The map above shows an enhanced view of the proposed increase in Coverage Area. 171
“The Department of Forestry and Fire Protection serves and safeguards the people and protects the property and resources of California.” State of California Natural Resources Agency
M e m o r a n d u m
To:

Region Chiefs
Assistant Region Chiefs
Unit Chiefs
Unit Local Government Contacts
Date: February 5, 2025
Telephone: (916) 764-0969
Website: www.fire.ca.gov
From: Nathan Barcklay
Assistant Deputy Director
Cooperative Fire Programs
California Department of Forestry and Fire Protection (CAL FIRE) Subject: HB 8500 Cooperative Fire Protection
Local Government Program
LRA Wildland Agreements
Cost-Per-Acre FY 2025-2026
The CAL FIRE Fire Protection Cost-Per-Acre for Wildland Agreements for FY 2025-2026 is $55.58 per acre. The Cost-Per-Acre includes a base rate of $50.18 per acre with an Administrative Rate of 10.77% or $5.40 per acre, resulting in a total protection rate per acre of $55.58.

This rate should be used to prepare new or amend existing wildland agreements with local agencies. Per Handbook 8500 policy, Section 8550-1 Agreement Renewal, it is required that a detailed map outlining the area covered by the agreement, in electronic GIS format, for all new or renewed agreements be submitted to the Sacramento Cooperative Fire Program.

Should you have questions or concerns, please contact Nathan Barcklay at (916) 764-0969 for assistance.
cc:

Lev Karshtedt
John Berglund
David Scheurich
Melissa Gamer
Matthew Sully
Kerry Garcia
Joe Tyler
Docusign Envelope ID: DBF3B87F-0A90-4604-A855-E8173909CAEC 172
3800 Acres
199 Acres
City of Shasta Lake
2CA07277
Shasta Lake City Limits
Proposed CSL Wildland Agreement
0 1 2
Miles
Labels represent area in acres by polygon.

Total Acres Proposed: 3,999
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2CA07277
Page | 12

Wildland Operating Plan
Between
The City of Shasta Lake
and
Shasta Lake Fire Protection District
and
CAL FIRE / Shasta Trinity Unit
July 1, 2025 to June 30, 2026
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OPERATING PLAN

TABLE OF CONTENTS

1. OVERVIEW.......................................................................................................................... 14

2. AUTHORITY ........................................................................................................................ 14

3. PURPOSE ............................................................................................................................ 14

4. DEFINITIONS AND RESTRICTIONS ...................................................................................... 14

5. PROCEDURES...................................................................................................................... 15

6. ADMINISTRATION .............................................................................................................. 16

7. FIRE PREVENTION .............................................................................................................. 16

8. APPROVAL .......................................................................................................................... 20 175
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OPERATING PLAN

1. OVERVIEW
This Operating Plan, hereinafter referred to as PLAN, is between the California Department of Forestry & Fire Protection, Shasta Trinity Unit, hereinafter referred to as CAL FIRE and the City of Shasta Lake, Shasta Lake Fire Protection District, hereinafter referred to as CITY. It has been developed to specifically address the Agreement for Protection of Wildlands within a Local Agency, hereinafter referred to as Agreement, Between CAL FIRE and CITY for wildland fire protection within the city limits.

2. AUTHORITY
The PLAN is required of both CAL FIRE and CITY as part of the AGREEMENT dated July 1, 2025. SLFPD shall perform all requirements and assumes all operational obligations of the Contract that are assigned to the CITY, except for the Contract requirements of Exhibit B which shall be the obligation of the City of Shasta Lake.

3. PURPOSE
This PLAN will provide the Unit Chief of CAL FIRE and the Fire Chief of CITY a means for executing the AGREEMENT and is hereby attached as Exhibit B with appendices B-1 and B-2 to that AGREEMENT.

4. DEFINITIONS AND RESTRICTIONS
See AGREEMENT for definitions and descriptions of general terms. This PLAN does not allow either agency to operate outside the limitations in the AGREEMENT. 176
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5. PROCEDURES
A. Fire Reports – Each agency will process their appropriate reports and make the information available, upon request of the other agency, in no more than 60 days.

B. Incident Management – The Incident Command System (ICS) will be used to manage wildfires within the area of the AGREEMENT. Unified Command will be implemented with a CAL FIRE representative and a CITY representative.

C. Fires within the area of the AGREEMENT- Each agency will maintain a preplanned initial attack response (PIAR) for fires within the area of the AGREEMENT. See Appendices B-1 and B-2. CAL FIRE resources will be ordered according to the terms of the AGREEMENT through the Redding Emergency Command Center (ECC). Any augmentation of the preplanned CAL FIRE Response, with CAL FIRE resources, shall be authorized by both the CAL FIRE Incident Commander and Agency Representative.

Augmentation of the preplanned response may require a post incident audit. The audit will seek to demonstrate that adjacent CAL FIRE Direct Protection Areas (DPA’s) were threatened, or that the augmentation was justified on a cost efficiency basis. Local government and private resources will be ordered through the ECC to ensure proper utilization of the Master Mutual Aid Agreement.

D. Mutual Aid – All initial attack resources will be considered mutual aid for the purpose of this AGREEMENT.

E. Initial Attack – Initial attack resources will always be based on the closest resources concept identified in the PIAR. See Appendices B-1 and B-2.

F. Extended Attack- Resources will be allocated and ordered utilizing either MMA, CFMA, or CFAA through a single ordering point with the Unified Command in agreement.

G. Fire Information: Unified Command –

1. Both agencies will enter into a unified command structure to manage the incident by establishing a common set of incident objectives and strategies. This will be accomplished without losing or abdicating agency authority, responsibility, or accountability. A Unified Ordering Point, Redding ECC, will be utilized. 177
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2. Representatives of both agencies will meet as needed to discuss procedures governing and locations of potential Information Centers. Both agencies will strive to maintain a roster of certified Public Information Officers for use during emergencies.

3. The Unified Command will determine which agency will provide the Lead Information Officer. Normally, it will be the agency with the greatest commitment of resources on the incident.

H. Representatives of CAL FIRE and CITY, of the rank of Battalion Chief or higher, may order additional resources directly from the ECC when an immediate need arises. These resources may include engines, fire crews and bulldozers in accordance with the AGREEMENT. Resources sent in response to these requests will conform to the closest resource concept. All aircraft will be directly ordered or approved by a CAL FIRE representative.

6. ADMINISTRATION
The CAL FIRE Unit Chief and CITY Fire Chief, or their designees, along with representatives from the CAL FIRE ECC will meet annually to discuss, review, and update the following items; procedures for reporting fires, procedures to dispatch resources to fires within the area of the AGREEMENT, procedures to dispatch resources to fires along the boundaries of the area of the AGREEMENT, and exchange general or specific information which might affect the other agency.

The current or updated plan will be approved by and go into effect on July 1st annually and reflect the upcoming FY rates and AGREEMENT costs.

7. FIRE PREVENTION
A. POLICY
All fire prevention activities conducted on lands within the area of the AGREEMENT will be consistent with both agencies guidelines. The CITY will be expected to conduct a year-round, aggressive fire prevention program using guidelines within the CAL FIRE Handbook 9000 and City Fire Prevention Guidelines. This will include, but is not limited 178
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to, annual analysis and planning sessions to generate an active fire prevention plan. CAL FIRE may assist the city with the Fire Prevention Program.

1. Public Information Program – This will include all types of fire prevention news releases through available media. Other methods will include public meetings, fairs, rodeos, parades, service clubs, and a regular schedule of school programs for all grades.

2. Protection/Planning Issues – Although the responsibility for enforcing fire safe ordinances pertaining improvements in wildland areas within the city limits is the responsibility of CITY, a CAL FIRE representative will be available upon request to comment on these issues and assist in the enforcement of related ordinances.

3. Hazard Reduction Inspections
a. Home Inspection – CAL FIRE may assist CITY with enforcement of Public Resource Code (PRC) sections 4291, 4446, 4442, and 4123 when applicable. b. Power Line Inspections – CAL FIRE may assist the CITYs inspection of power lines over 750 volts using PRC 4292 and 4293 as a guide.

4. Fire Investigation
a. Fire cause and origin will be the responsibility of the CITY, CAL FIRE may assist B. RESPONSIBILITY
CAL FIRE and CITY personnel will, in the performance of their duties, give full consideration to the prevention of fires and public education. The CITY will allow staff to establish attainable fire prevention goals, CAL FIRE may assist with these goals.

C. EXISTING AND PROJECTED DEMAND
Fire Prevention and suppression are the primary roles for both agencies. If the demand for services increases in the future, both agencies will develop more intensive programs.

Fire protection and prevention will be influenced by the following factors:

1. Increased recreational use.
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2. Increased residential and commercial development.

3. Increased utilization of vacation residences.

4. Industrial activity.

D. OBJECTIVES
The primary objective of the fire prevention plan is the reduction of fire suppression expenditures and damages from human-caused fires. The secondary objective is a current and comprehensive public education program for fire safety awareness and code enforcement.

E. RECOMMENDED ACTIONS
Both agencies will actively pursue public awareness programs through the following:

1. Public Education
a. School programs, ages K-12
b. Roadside sign program
c. Timely newspaper articles concerning fire awareness
d. Attendance at various local events which lend themselves to fire prevention displays.

2. Code Enforcement
a. Active PRC 4291 home inspection program in target areas, CAL FIRE may assist within the CITY.
b. Enforcement of the Fire Safe Ordinances as they apply to construction in Fire Hazard Severity Zones (FHSZ). CAL FIRE will take an advisory role with the CITY Fire Marshal within the areas of the AGREEMENT.

F. FUEL MODIFICATION
Both agencies will continue to encourage individual property owners and property owner associations to establish and maintain a healthy fuel complex through the following:

1. Prescribed burning through available programs.

2. Fuel modification using mechanized systems, fire crews, and local resources.

3. Biomass programs to control stems per acre, and remove dead and down materials. 180
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G. BURNING PERMITS
Burning permits are to be required in the city limits and will be consistent with those guidelines established in adjacent areas. This will provide consistency in the burn hours and any controls needed for the overall program.

1. Burning Permit Issuance
The CITY has the responsibility of issuing burn permits within the city limits and the area of the AGREEMENT. Both agencies will agree to and establish burn permit guidelines by April 1 of each year. The guidelines will follow those established by CAL FIRE to ensure consistency in the burn programs in both the city and areas adjacent to CAL FIRE.

2. Suspension of Permit Procedures
The suspension of burning permits in the area of the AGREEMENT will be directly related to the burning permit suspension procedures outside the area of the AGREEMENT to ensure area wide consistency. Suspensions will be based on input from CAL FIRE.

H. MONITORING AND EVALUATION
Periodic monitoring and evaluation of the PLAN will provide the opportunity to make orderly and timely amendments and revisions of the PLAN. Monitoring will determine if the:

1. PLAN is being followed.

2. PLAN objectives are being met

3. PLAN is achieving desired results
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APPROVAL
This PLAN is approved and authorized as Exhibit B Attachment 3 of the AGREEMENT between CAL FIRE and CITY:

FOR CAL FIRE: FOR CITY:

California Department of Forestry City of Shasta Lake
& Fire Protection 4477 Main St
Shasta Trinity Unit Shasta Lake, CA 96019
875 Cypress Ave
Redding, CA 96001
_________________________ __________________________
Sean Ohara, Unit Chief Jessaca Lugo, City Manager
_________ Date _________Date

Shasta Lake Fire Protection District
4126 Ashby Rd
Shasta Lake, CA 96019

Roger Moses, Fire Chief
_________Date
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PREPLANNED INITIAL ATTACK RESPONSE

CALIFORNIA DEPARTMENT OF FORESTRY AND FIRE PROTECTION

CITY OF SHASTA LAKE WILDLAND FIRE PROTECTION AGREEMENT
Dozer Engines
Chief
Officer
Hand
Crews Copter
Air
Attack
Air
Tanker
Low 0 2 1 0 0 0 0
Med 1 4 1 1 1 1 1
High 2 6 1 2 1 1 2
Station Proximity1 Air Attack

1. Battalion 7 CAL FIRE/SHU 1. Redding

2. Battalion 5 CAL FIRE/SHU 2. Chico

3. Battalion 4 CAL FIRE/SHU Bulldozers

1. Shasta
Hand Crews

1. Sugar Pine 2. Redding

2. Trinity River 3. Burney
Copters

1. Vina

2. Bieber

3. Trinity Center
CAL FIRE resources dispatched to the area within the CITY limits covered by the Wildland Fire Protection Agreement
APPENDIX B-1
1 Depends upon the actual location of the incident
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PREPLANNED INITIAL ATTACK RESPONSE

SHASTA LAKE FIRE PROTECTION DISTRICT

CITY OF SHASTA LAKE WILDLAND FIRE PROTECTION AGREEMENT

ENGINES OFFICER
Low 1 1
Med 1 1
High 1 1
Minimum response of CITY resources.

APPENDIX B-2
184
Report and Recommendations 8.1 Reviewed and Approved

City Manager

AGENDA ITEM
City Council
TO: Jessaca Lugo, City Manager
FROM: Wendy Howard, Finance Director
DATE: June 3, 2025
SUBJECT: ACCEPTANCE OF FORENSIC AUDIT REPORT ON AUDIT

FINDING
FILE NO.:

RECOMMENDATION:

Staff respectfully recommends that the City Council accept the forensic audit report from Eide Bailly, an independent third-party audit firm, adopt the resolution, and approve the proposed journal entry to clear the related Single Audit finding.

BACKGROUND:

In August 2020 the City converted from Eden to Incode financial accounting software, and implemented a pooled cash fund. There was an unidentified difference of approximately $95,000 on the bank reconciliation, resulting from the conversion and implementation of the pooled cash fund. This resulted in a Single Audit finding for FY20/21. It was noted that no questioned costs were identified. This finding has been carried forward each year, which is why a forensic audit firm, Eide Bailly, was hired to analyze the activity to identify the difference.

The forensic audit report, dated April 18, 2025, identified some of the difference, and that the outstanding transaction was the result of the implementation from Eden to Incode. It also made three recommendations for improving internal controls (page 6). We are in the process of implementing the recommended changes.

We would like to note that the forensic auditors indicated that they did not identify any patterns or trends of questionable financial activity based on the information they considered and the procedures they performed.
185
The bank reconciliation has since been done in a timely manner, and there have been no additional material unidentified items, so the belief that this difference is due to the software conversion and implementation of a pooled cash fund is reasonable.

Our financial statement auditors, Smith and Newell, CPA’s, have indicated that if this item was brought to Council, and approved, then the finding can be removed from future Single Audit reports.

Because the difference could not be traced to any specific fund(s), the expense will be absorbed by the General Fund. Below is the proposed journal entry to clear the items from the bank reconciliation:
110-108-5300 Miscellaneous Expense - Debit 96,001.07
999-000-1000 Cornerstone Regular Checking – Credit 96,001.07 FISCAL IMPACTS:

General Fund expense of $96,001.07. No additional budget appropriation is being requested, as it is anticipated that budget savings will cover this expense.

ATTACHMENTS:

Exhibit A – Forensic Accounting Report from Eide Bailly DISTRIBUTION:

City of Shasta Lake City Council
186
RESOLUTION CC-2025-XX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SHASTA LAKE

APPROVING A RESOLUTION ACCEPTING THE FORENSIC AUDIT REPORT AND

APPROVE THE RELATED JOURNAL ENTRY
WHEREAS, the City of Shasta Lake received a Single Audit finding for FY20/21 regarding an unidentified difference of approximately $95,000 on the bank reconciliation; and WHEREAS, in August 2020 the City converted from Eden to Incode financial accounting software, and implemented a pooled cash fund; and
WHEREAS, the City contracted with the forensic audit firm, Eide Bailly, to analyze the activity and identify the difference; and
WHEREAS, in April 2025 Eide Bailly issued a report, identifying the majority of the difference as being a result of the implementation of the conversion from Eden to Incode.

They also recommended changes to improve internal controls. These are in the process of being implemented; and
WHEREAS, the forensic auditors indicated that they did not identify any patterns or trends of questionable financial activity based on the information they considered and the procedures they performed.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Shasta Lake hereby accepts the forensic audit report, and approves the related journal.

PASSED, APPROVED, AND ADOPTED this 3rd day of June 2025 by the following vote:

AYES:

NOES:

ABSENT:
_______________________________
PAMELYN ANNE MORGAN, Mayor
ATTEST:
____________________________

CHARITY TATLOW, CMC
City Clerk
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What inspires you, inspires us. | eidebailly.com
April 18, 2025
Wendy Howard
Finance Director
City of Shasta Lake
4477 Main Street
Shasta Lake, CA 96019
RE: FORENSIC ACCOUNTING CONSULTING ENGAGEMENT
Eide Bailly LLP (hereinafter referred to as “our” “us” or “we”) was engaged by the City of Shasta Lake (“Shasta Lake”) on September 3, 2024, to perform forensic accounting procedures for the purpose of attempting to identify the root cause of 2 outstanding reconciliation entries totaling $96,001.07 made on the June 30, 2021 bank reconciliation.

This letter reflects the information considered, procedures performed, and observations related to the scope of work.

INFORMATION CONSIDERED
We considered the following information from July 1, 2020 through June 30, 2021 (“scope time period”) during the engagement unless noted otherwise:
• Monthly statements and bank reconciliations for Shasta Lake’s Cornerstone Community Bank checking account ending in No. 7700;
• General Ledger export from Shasta Lake’s accounting system; • Pooled cash reports;
• Trial balance for the 2019-2020 fiscal year;
• Correspondence with 3 Shasta Lake personnel; and
• Available supporting documentation for selected journal entries. 188
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OBSERVATIONS
We examined the financial transactions within Shasta Lake’s Cornerstone Community Bank checking account and general ledger for the scope time period to identify the root cause of 2 outstanding reconciliation entries of $94,524.24 and $1,476.83 totaling $96,001.07 made on the June 30, 2021 bank reconciliation.

OUTSTANDING RECONCILIATION ENTRY $94,524.24
We were informed by Shasta Lake personnel, that Shasta Lake converted from Eden to Incode accounting software and implemented a cash pool in August of 2020. After the conversion, the general ledger accounts for the claim on cash, cash in bank, and due to other funds, should have balanced to $0.00.

However, the pooled cash report as of August 31, 2020, showed a difference of $163,351.21 between the accounts.
1 Figure 1 lists all journal entries from July 31, 2020 through August 31, 2020, that affected the 1000 Cornerstone Bank general ledger account due to the conversion and implementation.

Figure 1 – List of Journal Entries
JE00541 – The purpose of this entry was to record the Eden activity for July 2020.

JE00586 – The purpose of this entry was to record the Eden activity for August 2020. 1 EB01 – EB03 shows the differences between the general ledger accounts claim on cash, cash in bank, and due to other funds.
1000 1101 2700
Journal Entry
Number
Posting
Date
Cornerstone
Bank Account
Cash Pooled
Accounts
Due to Other
Funds Account
JE00541 7/31/2020 $128,588.15
JE00586 8/20/2020 598,721.21
JE00335 8/21/2020 $7,091,810.80 ($7,091,810.80)
JE00528 8/21/2020 123,759. 43 (123,759.43)
JE03932 8/31/2020 (4,391,330.24) 6,716.00 4,391,330.24
JE03936 8/31/2020 (137,191.43) (13,432.00) 137,191.43
Total 2,687,048.56 720,593.36 (2,687,048.56)
Beginning Balance 7/1/2020 1,805,318.62
Total $2,687,048.56 $2,525,911.98 ($2,687,048.56)
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JE003352 – The purpose of this journal entry was to implement the cash pool, due to other funds, and the Cornerstone Bank general ledger accounts. After review of this journal entry, we noted the following:
• A difference of $5,410.251.61 (Workpaper 1) between the ending balance per the trial balance for the 2019-2020 fiscal year and the beginning balance per the trial balance report for July 1, 2020 through August 31, 2020 in the 1101 cash pooled accounts, that was attached to the journal entry as supporting documentation.
• A net change of $123,759.43 (Workpaper 2) in the 1101 cash pooled accounts resulted from incorrect Eden conversion entries that were later corrected with JE00528.

JE00528 – The purpose of this entry was to correct the net change noted in JE00335.

JE039323
– The purpose of this entry was as follows:
• To write-off an entry from November 2019 for $6,716.00, but it was incorrectly posted as a debit rather than a credit.
• Correct the net change of $123,759.43 from JE0335, but it was incorrectly posted as a credit rather than a debit; and
• Correct the beginning pooled cash balance by $4,274,286.81. We were unable to determine how this amount was calculated due to a lack of supporting documentation.

JE03936 – The purpose of the entry was to correct the incorrect postings of the write-off of $6,716.00 and the net change of $123,759.43 in JE03932.

These entries resulted in a difference of $161,136.58 between the Cornerstone Bank, cash pooled, and due to other funds general ledger accounts. Figure 2 compares this difference with the difference noted in the pooled cash report as of August 31, 2020.

Figure 2 – Difference Comparison
2 EB04 – EB55. 3 EB56 – EB61.

Description Amount
Conversion and Implementation
Difference ($161,136.58)
Pooled Cash Report Difference (163,351.21)
Difference $2,214.63
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On June 30, 2021, JE02496 was posted to zero out the 1152 due from investment pool general ledger account which increased the 1101 cash pooled general ledger accounts by $2,214.63 and decreasing the above pooled cash report difference to $161,136.58.

We noted 2 journal entries that were made correcting a double payment and eliminating duplicate transactions from the Eden to Incode conversion. Figure 3 lists these journal entries and the corresponding affect it had on the general ledger accounts.

Figure 3 – Additional Journal Entries
Figure 3 entries resulted in a difference of $96,319.24 between the Cornerstone Bank, cash pooled, and due to other funds general ledger accounts.

We compared the transactions posted in the 1000 Cornerstone Bank general ledger account to Shasta Lake’s Cornerstone Community Bank checking account ending in No. 7700 from June 1, 2021 through June 30, 2021. Figure 4 lists the journal entries that lack a corresponding transaction in the bank account, which includes the $94,524.24 outstanding reconciliation item.

Figure 4 – List of Missing Bank Transactions
Based on our review of these journal entries we noted the following:
1000 1101 2700
Journal Entry Number Cornerstone
Bank Account
Cash Pooled
Accounts
Due to Other
Funds Account
Figure 1 Account Balances $2,687,048.56 $2,525,911.98 ($2,687,048.56) Cornerstone Regular CheckingPGE
double payment no funds received 205.76
JE03963 (64,611.58) 64,611.58
Total $2,622,436.98 $2,526,117.74 ($2,622,436.98)
1000 1101 2700
Journal Entry
Number
Cornerstone
Bank Account
Cash Pooled
Accounts
Due to Other
Funds Account
JE04051 ($190,843.48) $190,843.48
JE04056 94,524.24 (94,524.24)
JE04038 102,716.69 $102,716.69 (102,716.69)
Total $6,397.45 $102,716.69 ($6,397.45)
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• The supporting documentation provided for JE04051 did not adequately account for how the amount was calculated.4

• The purpose of JE04038 was to close out the 1503 cash – tenant deposit general ledger account.

All utility deposits would be deposited into Shasta Lake’s Cornerstone Community Bank checking account ending in No. 7700 and then transferred into a separate utility’s bank account. In the 2019-2020 fiscal year, Shasta Lake stopped transferring the utility deposits into a separate utilities bank account and would account for the utility deposits in the 1503 cash- tenant deposit general ledger account. To reconcile the Cornerstone Community Bank checking account, Shasta Lake would add reconciling items that reflected the transactions recorded in the 1503 cash – tenant deposit general ledger account. We did not note any reconciling items on the bank reconciliations after the conversion to the Incode system, which indicates the $102,716.69 may have been recorded in the 1000 Cornerstone Bank general ledger account before JE04038.

The difference between JE04051 and JE04056 noted in Figure 4 is the same difference we noted in Figure 3 of $96,319.24. This indicates that these entries were made to correct the conversion/implementation entrieslisted in Figure 1 and attempting to balance the claim on cash, cash in bank, and due to other funds general ledger accounts.

OUTSTANDING RECONCILIATION ENTRY $1,476.83
The $1,476.83 outstanding bank reconciliation transaction was made in the bank reconciliation module but was not posted to the general ledger. We were unable to determine the root cause of the transaction and no further investigation was requested by Shasta Lake given the dollar value of the outstanding item and the potential costs to further investigate.

OTHER ITEMS
Through review of the bank reconciliation for June 30, 2021, we noted 2 checks totaling $6,437.71 that were listed as outstanding, however these checks were voided on the general ledger in August of 2020.

These checks were incorrectly listed as outstanding when imported into the bank reconciliation module during the conversion to Incode in August of 2020. Figure 5 lists the voided checks. 4 EB62 – EB65.
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Figure 5 – List of Voided Checks

INTERNAL CONTROL RECOMMENDATIONS
Based on documentation reviewed during the forensic accounting engagement, we identified the following opportunities to improve Shasta Lake’s internal controls:

OPPORTUNITY FOR IMPROVEMENT 1: We observed that several requested journal entries lacked sufficient documentation explaining how the amounts were calculated.

RECOMMENDATION 1: We recommend implementing a standardized documentation process that clearly outlines the methodology used to calculate journal entry amounts. This should include supporting calculations, source data, and approvals to enhance transparency and auditability.

OPPORTUNITY FOR IMPROVEMENT 2: We noted outstanding checks from May 31, 2018 through May 28, 2020 on the June 30, 2021 bank reconciliation.

RECOMMENDATION 2: We recommend that Shasta Lake establish a stale-dated check policy to ensure timely follow-up on outstanding checks. The policy should define the timeframe in which checks become stale, outline procedures for reissuing or voiding checks, and specify compliance with unclaimed property laws.

OPPORTUNITY FOR IMPROVEMENT 3: We noted Shasta Lake can create entries in the bank reconciliation module that does not affect the general ledger.

RECOMMENDATION 3: We recommend that Shasta Lake discontinue making entries in the bank reconciliation module that do not affect the general ledger. If this practice cannot be changed, we recommend that all such entries be clearly identified, with documented explanations and approvals for their purpose. This will ensure that entries are properly eliminated in the following month and that a clear audit trail is maintained.

Check Number Amount
17441 $5,687.71
17262 750.00
Total $6,437.71
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CONCLUSION
Based on the information considered, procedures performed, and related observations to date, we identified:
• The outstanding transaction of $94,524.24 was the result of the implementation from Eden to Incode.
• We were unable to determine the root cause of the $1,476.83 outstanding bank transaction and no further investigation was requested by Shasta Lake due to the dollar value of the outstanding item and the potential cost to further investigate.
• Identified 2 outstanding checks totaling $6,437.71 on the bank reconciliation that were voided in the general ledger.

We did not identify any patterns or trends of questionable financial activity based on the information considered and procedures performed by us. We provided 3 recommendations for Shasta Lake’s consideration.

This letter reflects the information we have considered and our observations to date. We have not provided an opinion in this letter related to any person or party violating applicable laws and regulations.

The determination as to whether a person or party has violated applicable laws and regulations is not a decision for us; it is a decision for a governing body, judge, or jury. We reserve the right to amend, modify, and or supplement this letter if deemed necessary.

Please contact us with any questions you may have regarding this letter.

Respectfully,
Fraud & Forensic Advisory
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Pooled Cash Report
City of Shasta Lake
For the Period Ending 8/31/2020
ACCOUNT # ACCOUNT NAME

BEGINNING

BALANCE

CURRENT

ACTIVITY

CURRENT

BALANCE

CLAIM ON CASH
110-000-1101 Pooled Cash - General Fund 861,090.40 4,411,185.55 5,272,275.95 115-000-1101 Pooled Cash - Developer Funds 32,921.03 249.98 33,171.01 211-000-1101 Pooled Cash - P&FCC Charges - Water 366,096.58 13,893.11 379,989.69 212-000-1101 Pooled Cash - P&FCC Charges - Electric 51,312.86 259,197.42 310,510.28 213-000-1101 Pooled Cash - P&FCC Charges - Wastewater (65,040.10) 305,679.96 240,639.86 214-000-1101 Pooled Cash - P&FCC Charges - Parks 95,900.46 182,735.89 278,636.35 223-000-1101 Pooled Cash - Project Fund 0.00 (56.43) (56.43) 224-000-1101 Pooled Cash - CDBG Housing Rehabilitation 200.48 41.81 242.29 225-000-1101 Pooled Cash - CDBG - Housing Rehab (0.23) 731.64 731.41 227-000-1101 Pooled Cash - CalHOME 71,434.00 34,987.58 106,421.58 229-000-1101 Pooled Cash - CDBG - Reuse Fund 62,786.62 100.69 62,887.31 230-000-1101 Pooled Cash - Home 545,414.67 4,452.00 549,866.67 240-000-1101 Pooled Cash - Housing Authority 60,566.95 19,176.70 79,743.65 250-000-1101 Pooled Cash - State - Traffic Way (369,722.21) 1,210,967.36 841,245.15 255-000-1101 Pooled Cash - County - Transportation (319,650.70) 755,818.55 436,167.85 260-000-1101 Pooled Cash - SLESF 12,016.08 (1,119.52) 10,896.56 270-000-1101 Pooled Cash - Grant Fund 0.00 0.00 0.00
310-000-1101 Pooled Cash - Wastewater Treatment Debt Service 395,392.94 249,797.27 645,190.21 320-000-1101 Pooled Cash - Riddle Road Water Bond 7,536.53 75.31 7,611.84 330-000-1101 Pooled Cash - Davis - Grunsky Act Loan (25,845.21) 67,341.43 41,496.22 510-000-1101 Pooled Cash - Water 927,064.03 4,066,873.82 4,993,937.85 520-000-1101 Pooled Cash - Electric (3,850,248.21) 27,617,508.18 23,767,259.97 530-000-1101 Pooled Cash - Wastewater 3,426,877.36 2,409,697.07 5,836,574.43 540-000-1101 Pooled Cash - Industrial Park (22,939.05) 0.00 (22,939.05) 610-000-1101 Pooled Cash - Motor Pool 76,248.10 138,370.11 214,618.21 620-000-1101 Pooled Cash - Public Works 665,105.90 631,017.68 1,296,123.58 710-000-1101 Pooled Cash - Redevelopment Agency (1,151,523.92) 1,678,078.96 526,555.04 810-000-1101 Pooled Cash - Community Facilities Districts (2,084.71) 339,906.39 337,821.68 820-000-1101 Pooled Cash - CFD #1 Fund 8,061.68 0.00 8,061.68 825-000-1101 Pooled Cash - CFD #2 Fund 18,660.64 0.00 18,660.64 830-000-1101 Pooled Cash - CFD #3 Fund 1,882.79 0.00 1,882.79 835-000-1101 Pooled Cash - CFD #4 Fund 3,010.29 0.00 3,010.29 840-000-1101 Pooled Cash - CFD #5 Fund 0.00 0.00 0.00
902-000-1101 Pooled Cash - Investment Pool 0.00 0.00 0.00 950-000-1101 Pooled Cash - General Fixed Assets 0.00 0.00 0.00 TOTAL CLAIM ON CASH 1,882,526.05 44,396,708.51 46,279,234.56

CASH IN BANK
Cash in Bank
999-000-1000 Cornerstone Regular Checking (51,380.72) 2,922,429.30 2,871,048.58 999-000-1005 Wells Fargo Investments 0.00 18,842,102.11 18,842,102.11 999-000-1010 LAIF 81,269.36 24,729,435.08 24,810,704.44 999-000-1015 Cornerstone Payroll Checking 0.00 0.00 0.00 999-000-1020 Cornerstone Money Market 0.00 0.00 0.00
TOTAL: Cash in Bank 29,888.64 46,493,966.49 46,523,855.13 Wages Payable
999-000-1212 Interest Receivable 0.00 0.00 0.00
999-000-2300 Wages Payable - Pooled Cash 0.00 0.00 0.00 999-000-2508 Interest Holding (81,269.36) 0.00 (81,269.36) TOTAL: Wages Payable (81,269.36) 0.00 (81,269.36)
EB01
195
ACCOUNT # ACCOUNT NAME

BEGINNING

BALANCE

CURRENT

ACTIVITY

CURRENT

BALANCE
TYLERHOST\SYSTEM 10.17.2024 Page 2 of 3
TOTAL CASH IN BANK (51,380.72) 46,493,966.49 46,442,585.77

DUE TO OTHER FUNDS
999-000-2700 Due to Other Funds - Pooled Cash (51,380.72) 46,493,966.49 46,442,585.77 TOTAL DUE TO OTHER FUNDS (51,380.72) 46,493,966.49 46,442,585.77 46,279,234.56
46,442,585.77 46,442,585.77
Claim on Cash
Cash in Bank Due To Other Funds
Difference (163,351.21)
46,279,234.56
(163,351.21)
46,442,585.77
46,442,585.77

0.00 Due To Other Funds
Difference Difference
Claim on Cash Cash in Bank
EB02
196
ACCOUNT # ACCOUNT NAME

BEGINNING

BALANCE

CURRENT

ACTIVITY

CURRENT

BALANCE
TYLERHOST\SYSTEM 10.17.2024 Page 3 of 3

ACCOUNTS PAYABLE PENDING
110-000-2105 Accounts Payable - General Fund 46,901.01 (233,224.69) (186,323.68) 211-000-2105 Accounts Payable - P&FCC Charges - Water 0.00 0.00 0.00 212-000-2105 Accounts Payable - P&FCC Charges - Electric 0.00 0.00 0.00 213-000-2105 Accounts Payable - P&FCC Charges - Wastewater 0.00 0.00 0.00 214-000-2105 Accounts Payable - P&FCC Charges - Parks 0.00 0.00 0.00 223-000-2105 Accounts Payable - Project Fund 0.00 0.00 0.00 230-000-2105 Accounts Payable - Home 0.00 0.00 0.00
240-000-2105 Accounts Payable - Housing Authority 0.00 0.00 0.00 250-000-2105 Accounts Payable - State - Traffic Way 0.00 0.00 0.00 255-000-2105 Accounts Payable - County - Transportation 0.00 0.00 0.00 260-000-2105 Accounts Payable - SLESF 0.00 (8,333.33) (8,333.33) 270-000-2105 Accounts Payable - Grant Fund 0.00 0.00 0.00 310-000-2105 Accounts Payable - WW Treat Debt Service 0.00 0.00 0.00 320-000-2105 Accounts Payable - Riddle Road Water Bond 0.00 0.00 0.00 330-000-2105 Accounts Payable - Davis - Grunsky Act Loan 0.00 0.00 0.00 510-000-2105 Accounts Payable - Water (144,111.45) (62,712.25) (206,823.70) 520-000-2105 Accounts Payable - Electric (793,661.62) 21,256.17 (772,405.45) 530-000-2105 Accounts Payable - Wastewater 17,834.59 (21,058.75) (3,224.16) 540-000-2105 Accounts Payable - Industrial Park 0.00 0.00 0.00 610-000-2105 Accounts Payable - Motor Pool 421.33 (1,295.64) (874.31) 620-000-2105 Accounts Payable - Public Works (4,668.51) (5,784.28) (10,452.79) 710-000-2105 Accounts Payable - Redevelopment Agency 150.00 (150.00) 0.00 810-000-2105 Accounts Payable - Community Facilities Districts (250.00) 0.00 (250.00) 820-000-2105 Accounts Payable - CFD #1 0.00 0.00 0.00
825-000-2105 Accounts Payable - CFD #2 0.00 0.00 0.00
830-000-2105 Accounts Payable - CFD #3 250.00 0.00 250.00 835-000-2105 Accounts Payable - CFD #4 0.00 0.00 0.00
840-000-2105 Accounts Payable - CFD #5 0.00 0.00 0.00
TOTAL ACCOUNTS PAYABLE PENDING (877,134.65) (311,302.77) (1,188,437.42)

DUE FROM OTHER FUNDS
999-000-1600 Due from Other Funds - Pooled Cash 0.00 (1,846,535.98) (1,846,535.98) TOTAL DUE FROM OTHER FUNDS 0.00 (1,846,535.98) (1,846,535.98)

ACCOUNTS PAYABLE
999-000-2000 AP Control - Pooled Cash 0.00 1,846,535.98 1,846,535.98 TOTAL ACCOUNTS PAYABLE 0.00 1,846,535.98 1,846,535.98
(1,188,437.42)
1,846,535.98 1,846,535.98
AP Pending
Due From Other Funds Accounts Payable
Difference (3,034,973.40) (3,034,973.40)
1,846,535.98
1,846,535.98

0.00 Accounts Payable
Difference Difference
AP Pending (1,188,437.42) Due From Other Funds
EB03
197

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EB07
201
Account Name Dr Cr
110‐000‐1101 Pooled Cash ‐ General Fund     (3,513,642.44)      4,567,257.35 115‐000‐1101 Pooled Cash ‐ Developer Funds            25,261.03                 246.00 211‐000‐1101 Pooled Cash ‐ P&FCC Charges ‐ Water         380,280.58              3,541.11 212‐000‐1101 Pooled Cash ‐ P&FCC Charges ‐ Electric            54,603.86         241,488.03 213‐000‐1101 Pooled Cash ‐ P&FCC Charges ‐ Wastewater         414,570.90         287,406.96 214‐000‐1101 Pooled Cash ‐ P&FCC Charges ‐ Parks         100,454.46         176,320.89 223‐000‐1101 Pooled Cash ‐ Project Fund            (4,206.22)                 (57.00) 224‐000‐1101 Pooled Cash ‐ CDBG Housing Rehabilitation                 200.48                   41.73 225‐000‐1101 Pooled Cash ‐ CDBG ‐ Housing Rehab                    (0.23)                 728.80 227‐000‐1101 Pooled Cash ‐ CalHOME            71,434.00            32,995.58 229‐000‐1101 Pooled Cash ‐ CDBG ‐ Reuse Fund            62,786.62                   91.34 230‐000‐1101 Pooled Cash ‐ Home         672,551.65              1,391.00 Calc'ed from #'s below 240‐000‐1101 Pooled Cash ‐ Housing Authority            60,566.95            18,121.70 250‐000‐1101 Pooled Cash ‐ State ‐ Traffic Way        (155,738.68)      1,230,576.46 255‐000‐1101 Pooled Cash ‐ County ‐ Transportation        (442,471.06)         729,422.59 260‐000‐1101 Pooled Cash ‐ SLESF            (4,650.58)                 314.35 310‐000‐1101 Pooled Cash ‐ Wastewater Treatment Debt Service 190,725.76                  244,838.27 320‐000‐1101 Pooled Cash ‐ Riddle Road Water Bond              4,677.57                   73.99 330‐000‐1101 Pooled Cash ‐ Davis ‐ Grunsky Act Loan            39,672.10            65,309.43 510‐000‐1101 Pooled Cash ‐ Water     1,621,116.51     3,809,363.08 520‐000‐1101 Pooled Cash ‐ Electric      3,455,741.42    19,712,872.64 530‐000‐1101 Pooled Cash ‐ Wastewater      4,731,972.98      2,242,163.79 540‐000‐1101 Pooled Cash ‐ Industrial Park          (82,491.85) 610‐000‐1101 Pooled Cash ‐ Motor Pool        (765,319.65)         332,394.68 620‐000‐1101 Pooled Cash ‐ Public Works      1,164,641.84         523,284.52 710‐000‐1101 Pooled Cash ‐ Redevelopment Agency     (1,151,523.92)      1,649,969.96 810‐000‐1101 Pooled Cash ‐ Community Facilities Districts            20,277.56         336,680.09 902‐000‐1101 Pooled Cash ‐ Investment Pool         140,319.16 110‐000‐1121 Long Term Investment‐Wells Fargo      2,309,949.88      2,309,949.88 510‐000‐1121 Long Term Investment‐Wells Fargo      1,514,397.05      1,514,397.05 520‐000‐1121 Long Term Investment‐Wells Fargo    13,868,088.51    13,868,088.51 530‐000‐1121 Long Term Investment‐Wells Fargo         450,493.60         450,493.60 110‐000‐1152 Due From Investment Pool      2,257,307.47      2,257,307.47 115‐000‐1152 Due From Investment Pool                 246.00                 246.00 211‐000‐1152 Due From Investment Pool              3,541.11              3,541.11 212‐000‐1152 Due From Investment Pool         241,488.03         241,488.03 213‐000‐1152 Due From Investment Pool         287,406.96         287,406.96 214‐000‐1152 Due From Investment Pool         176,320.89         176,320.89 223‐000‐1152 Due From Investment Pool                  (57.00)                  (57.00) 224‐000‐1152 Due From Investment Pool                   41.73                   41.73 225‐000‐1152 Due From Investment Pool                 728.80                 728.80 227‐000‐1152 Due From Investment Pool            32,995.58            32,995.58 229‐000‐1152 Due From Investment Pool                   91.34                   91.34 230‐000‐1152 Due From Investment Pool              1,391.00              1,391.00 240‐000‐1152 Due From Investment Pool            18,121.70            18,121.70 250‐000‐1152 Due From Investment Pool      1,230,576.46      1,230,576.46 255‐000‐1152 Due From Investment Pool         729,422.59         729,422.59 260‐000‐1152 Due From Investment Pool                 314.35                 314.35 310‐000‐1152 Due From Investment Pool         244,838.27         244,838.27 320‐000‐1152 Due From Investment Pool                   73.99                   73.99 330‐000‐1152 Due From Investment Pool            65,309.43            65,309.43 510‐000‐1152 Due From Investment Pool      2,294,966.03      2,294,966.03 520‐000‐1152 Due From Investment Pool      5,844,784.13      5,844,784.13 530‐000‐1152 Due From Investment Pool      1,791,670.19      1,791,670.19 610‐000‐1152 Due From Investment Pool         332,394.68         332,394.68 620‐000‐1152 Due From Investment Pool         523,284.52         523,284.52 710‐000‐1152 Due From Investment Pool      1,649,969.96      1,649,969.96 810‐000‐1152 Due From Investment Pool         336,680.09         336,680.09    18,063,908.30 43,298,648.14    36,206,837.34    36,206,837.34
999‐000‐1000 Cornerstone Regular Checking      7,091,810.80      7,091,810.80 999‐000‐2700 Due to Other Funds ‐ Pooled Cash      7,091,810.80 902‐000‐1122 Wells Fargo Investments    18,142,929.04    18,142,929.04 902‐000‐2122 Due To Investor Funds (Wells Fargo)    18,142,929.04 999‐000‐1005 Wells Fargo Investments   18,142,929.04
999‐000‐2700 Due to Other Funds ‐ Pooled Cash    18,142,929.04 902‐000‐1188 Laif    16,063,908.30    16,063,908.30
902‐000‐1181 U.S. Treasury Note #2      2,000,000.00      2,000,000.00 902‐000‐2152 Due To Investor Funds    18,063,908.30
999‐000‐1010 LAIF    18,063,908.30
999‐000‐2700 Due to Other Funds ‐ Pooled Cash      2,000,000.00    18,063,908.30 O:\IT\Tyler Technologies\Incode 10 Upgrade ‐ GL Aug 2020\GL Data Import\Pooled Cash JE.xlsx, Sheet1 EB08
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Trial Balance
Shasta Lake, CA Account Summary
Date Range: 07/01/2020 - 08/31/2020
Account Name
Period
Total Debits
Period
Beginning Balance Total Credits Net Change Ending Balance Fund: 110 - GENERAL FUND
110-000-1101 Pooled Cash - General Fund -2,732,606.91 0.00 781,035.53 -781,035.53 -3,513,642.44 110-000-1105 Petty Cash 2,100.00 0.00 0.00 0.00 2,100.00 110-000-1121 Long Term Investment-Wells Fargo 2,309,949.88 0.00 0.00 0.00 2,309,949.88 110-000-1123 In God We Trust Account 0.00 0.00 0.00 0.00 0.00 110-000-1152 Due From Investment Pool 2,257,307.47 0.00 0.00 0.00 2,257,307.47 110-000-1209 Intergovernmental Receivable 0.00 0.00 13,050.28 -13,050.28 -13,050.28 110-000-1211 Taxes Receivable 0.00 0.00 727,142.10 -727,142.10 -727,142.10 110-000-1212 Interest Receivable 9,812.25 0.00 0.00 0.00 9,812.25 110-000-1215 Accts Receivable-Utilities 14,108.90 10,670.60 0.00 3,438.30 -3,438.30 110-000-1216 Allowance-Uncollected Accts -2,565.35 0.00 556.19 -556.19 -3,121.54 110-000-1218 Accts Receivable-Miscell 0.00 0.00 2,412.43 -2,412.43 -2,412.43 110-000-1224 Cobra Receivable -695.16 758.22 515.34 242.88 -452.28 110-000-1225 Solid Waste Receivable 84,503.69 11,530.74 0.00 11,530.74 96,034.43 110-000-1310 Deposits W/Other Agencies 4,428.00 0.00 0.00 0.00 4,428.00 110-000-1363 Prepaid Insurance-General 303,634.70 302,587.70 0.00 302,587.70 606,222.40 110-000-1364 Prepaid Insurance-Work Comp 260,114.36 65,028.59 0.00 65,028.59 325,142.95 110-000-1368 Prepaid Expense 0.00 0.00 0.00 0.00 0.00
110-000-1502 Restricted Cash- Usda City Hall Loan 11,175.00 0.00 0.00 0.00 11,175.00 110-000-1503 Cash - Tenant Deposit 686,488.58 1,310.00 2,453.35 -1,143.35 685,345.23 110-000-1504 Project Account (City Hall ConstrucƟon 0.00 0.00 0.00 0.00 0.00 110-000-1614 Due From Other Funds 0.00 0.00 0.00 0.00 0.00 110-000-1713 Loans Receivable 0.00 0.00 0.00 0.00 0.00
110-000-2103 Open Account 0.00 0.00 0.00 0.00 0.00
110-000-2105 Accounts Payable - General Fund -616,921.77 412,982.35 277,435.71 135,546.64 -481,375.13 110-000-2122 Sales Tax Payable -6.91 0.00 0.00 0.00 -6.91 110-000-2129 Spay/Neuter Funds -4,170.49 0.00 800.00 -800.00 -4,970.49 110-000-2133 Smip Fee 53.28 0.00 279.54 -279.54 -226.26 110-000-2134 Utility Refunds Payable -6.38 171.34 108.32 63.02 56.64 110-000-2135 Building Standards Fee -85.91 0.00 124.00 -124.00 -209.91 110-000-2140 Bldg And Permits Refunds Payable -567.36 -567.36 0.00 0.00 0.00 110-000-2155 Event Insurance Premium Payable -3,096.49 0.00 238.00 -238.00 -3,334.49 110-000-2199 Suspense -146,645.13 96.71 0.00 96.71 -146,548.42 110-000-2201 Contracts Payable-Retention 953,243.22 0.00 4,146.99 -4,146.99 949,096.23 110-000-2306 Wages/Taxes Payable -52.82 49,332.02 0.00 49,332.02 49,279.20 110-000-2307 Accrued Payroll Taxes 0.00 5,959.76 0.00 5,959.76 5,959.76 110-000-2308 Employee Deduction-Insurance 4,542.10 0.00 128.52 -128.52 4,413.58 110-000-2315 Employee Deduction - Misc. -1,243.95 0.00 59.34 -59.34 -1,303.29 110-000-2316 Employee Deduction-Union -60.90 0.00 2,485.54 -2,485.54 -2,546.44 110-000-2318 Empl Deduction-Miscell 0.00 0.00 30.00 -30.00 -30.00 110-000-2320 Deferred Compensation 6,181.00 0.00 6,168.66 -6,168.66 12.34 110-000-2324 Pers 1959 Surv Ben - Payable -1.33 0.00 129.98 -129.98 -131.31 110-000-2326 Retiree Health-Ee Contribution -93,980.00 0.00 8,920.00 -8,920.00 -102,900.00 110-000-2331 Pers Contribution; Payable -78.29 0.00 24,400.24 -24,400.24 -24,478.53 110-000-2452 Solid Waste Collect; Payable 103,832.89 0.00 157,243.65 -157,243.65 -53,410.76 110-000-2461 Due To Other Governments 0.00 329,500.73 0.00 329,500.73 329,500.73 110-000-2509 Customer Deposit -634,040.89 747.00 400.37 346.63 -633,694.26 110-000-2545 Developer Deposit 8,400.00 0.00 0.00 0.00 8,400.00 110-000-2619 Unearned Revenue 2,031.51 35,958.03 0.00 35,958.03 37,989.54 110-000-2685 Unavailable Revenues -5,679.18 0.00 0.00 0.00 -5,679.18 110-000-2712 Advance From Other Funds -375,396.12 -375,396.12 0.00 0.00 0.00 110-000-3100 Encumbrances 0.00 0.00 0.00 0.00 0.00
110-000-3101 Reserve For Encumbrances 0.00 0.00 0.00 0.00 0.00 EB09
203
Trial Balance Date Range: 07/01/2020 - 08/31/2020
8/26/2020 11:34:16 AM Page 2 of 47
Account Name
Period
Total Debits
Period
Beginning Balance Total Credits Net Change Ending Balance 110-000-3192 Reserve For General Plan Maint. Fee -2,345.51 0.00 0.00 0.00 -2,345.51 110-000-3193 Reserve For Information Tech. Fee -86,656.75 0.00 0.00 0.00 -86,656.75 110-000-3410 Balance Sheet Control 0.00 0.00 0.00 0.00 0.00 110-000-3411 Fund Balance -2,315,003.23 0.00 0.00 0.00 -2,315,003.23 110-000-3412 Revenue Control 0.00 0.00 0.00 0.00 0.00
110-000-3413 Expenditure Control 0.00 0.00 0.00 0.00 0.00 110-000-4101 Prop. Tax Secured - Current 0.00 0.00 0.00 0.00 0.00 110-000-4102 Prop Tax Unsecured-Curr 0.00 0.00 0.00 0.00 0.00 110-000-4104 Prior Year Tax-Unsecured 0.00 0.00 0.00 0.00 0.00 110-000-4105 Prop. Tax-Supplemental 0.00 0.00 0.00 0.00 0.00 110-000-4106 Property Tax - Post Rda Dissolution 0.00 0.00 0.00 0.00 0.00 110-000-4109 Eraf Backfill 0.00 0.00 0.00 0.00 0.00
110-000-4115 Documentary Transfer Tax 0.00 0.00 0.00 0.00 0.00 110-000-4120 Sales Tax 0.00 81,443.81 81,443.81 0.00 0.00 110-000-4121 Sales Tax Compensation 0.00 0.00 0.00 0.00 0.00 110-000-4125 Transient Occupancy Tax 0.00 0.00 239.00 -239.00 -239.00 110-000-4130 Franchise Tax 0.00 22,016.00 0.00 22,016.00 22,016.00 110-000-4160 Special Business Tax 0.00 276,340.91 232,249.86 44,091.05 44,091.05 110-000-4210 Business License 0.00 0.00 768.00 -768.00 -768.00 110-000-4220 Dog License 0.00 0.00 675.00 -675.00 -675.00 110-000-4230 Building Permit 0.00 0.00 39,255.64 -39,255.64 -39,255.64 110-000-4231 Planning/Environmental Review Permi 0.00 0.00 1,087.00 -1,087.00 -1,087.00 110-000-4232 Pre - Application Fee 0.00 0.00 0.00 0.00 0.00 110-000-4235 Cannabis Permit & Regulatory Fees 0.00 0.00 3,626.91 -3,626.91 -3,626.91 110-000-4310 Home Owners Exemption 0.00 0.00 0.00 0.00 0.00 110-000-4320 Motor Vehicle In Lieu 0.00 0.00 0.00 0.00 0.00 110-000-4370 State Grant 0.00 0.00 0.00 0.00 0.00
110-000-4372 State Grant - SB2 0.00 0.00 0.00 0.00 0.00 110-000-4380 Grant-Other 0.00 0.00 0.00 0.00 0.00
110-000-4390 Fema Proceeds 0.00 0.00 0.00 0.00 0.00
110-000-4430 Service Charge-Connection 0.00 0.00 1,400.00 -1,400.00 -1,400.00 110-000-4431 Restoration Of Service 0.00 0.00 1,514.19 -1,514.19 -1,514.19 110-000-4432 Field Notice Fee 0.00 0.00 12,746.40 -12,746.40 -12,746.40 110-000-4434 Return Check Fee 0.00 0.00 195.00 -195.00 -195.00 110-000-4435 Landlord Agreement Fee 0.00 0.00 0.00 0.00 0.00 110-000-4440 Plan Check Fee 0.00 0.00 6,276.80 -6,276.80 -6,276.80 110-000-4441 Public Works Plan Check Fee 0.00 0.00 5,000.00 -5,000.00 -5,000.00 110-000-4445 Building Inspection Fee 0.00 0.00 0.00 0.00 0.00 110-000-4446 Inspection Fee-Public Works 0.00 0.00 0.00 0.00 0.00 110-000-4447 Misc. Employee Services Transfer 0.00 0.00 22,450.92 -22,450.92 -22,450.92 110-000-4448 General Plan Maintenance Fee 0.00 0.00 3,635.79 -3,635.79 -3,635.79 110-000-4449 Information Technology Fee 0.00 0.00 3,533.21 -3,533.21 -3,533.21 110-000-4460 Park User Fee 0.00 0.00 287.10 -287.10 -287.10 110-000-4465 Animal Cont.-Redemption/Board 0.00 0.00 160.00 -160.00 -160.00 110-000-4466 Animal Cont.-Miscellaneous 0.00 0.00 705.00 -705.00 -705.00 110-000-4480 Cost Trans. In - Admin. 0.00 0.00 0.00 0.00 0.00 110-000-4484 Sucessor Agency Fees 0.00 0.00 0.00 0.00 0.00 110-000-4510 Vehicle Code Fines 0.00 0.00 246.51 -246.51 -246.51 110-000-4511 Parking Citations 0.00 0.00 88.00 -88.00 -88.00 110-000-4520 Court Fines 0.00 0.00 130.14 -130.14 -130.14 110-000-4530 Citation-Animal Control 0.00 0.00 18.56 -18.56 -18.56 110-000-4651 Interest On Investments 0.00 0.00 0.00 0.00 0.00 110-000-4652 Fair Value Of Investments 0.00 0.00 0.00 0.00 0.00 110-000-4657 Principal - Recapture 0.00 0.00 0.00 0.00 0.00 110-000-4701 Transfers In 0.00 0.00 0.00 0.00 0.00
110-000-4710 Miscellaneous Revenue 0.00 0.00 102.51 -102.51 -102.51 110-000-4720 Donations 0.00 0.00 0.00 0.00 0.00
110-000-4740 Bad Debt Recoveries 0.00 0.00 0.00 0.00 0.00 110-000-4755 Nuisance Abatement Collection 0.00 0.00 0.00 0.00 0.00 EB10
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Trial Balance Date Range: 07/01/2020 - 08/31/2020
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Account Name
Period
Total Debits
Period
Beginning Balance Total Credits Net Change Ending Balance 110-000-4760 Rental Income 0.00 12,141.11 3,011.25 9,129.86 9,129.86 110-000-4770 Other Financing Sources 0.00 0.00 0.00 0.00 0.00 110-000-4780 Insurance Dividend-Liability 0.00 0.00 0.00 0.00 0.00 110-101-5110 Salaries-Regular 0.00 3,000.00 0.00 3,000.00 3,000.00 110-101-5150 Ins.-Health 0.00 1,025.24 0.00 1,025.24 1,025.24 110-101-5170 Ins.-Vision 0.00 189.63 0.00 189.63 189.63 110-101-5185 Medicare 0.00 207.88 0.00 207.88 207.88
110-101-5190 Unemployment Tax 0.00 135.80 0.00 135.80 135.80 110-101-5205 General Operating Supplies 0.00 41.82 0.00 41.82 41.82 110-101-5365 Travel, Meetings, Dues 0.00 0.00 0.00 0.00 0.00 110-102-5110 Salaries-Regular 0.00 74,005.12 0.00 74,005.12 74,005.12 110-102-5130 Overtime Payroll 0.00 0.00 0.00 0.00 0.00
110-102-5150 Ins.-Health 0.00 8,406.92 0.00 8,406.92 8,406.92 110-102-5165 Ins.-Dental 0.00 1,501.08 0.00 1,501.08 1,501.08 110-102-5170 Ins.-Vision 0.00 461.40 0.00 461.40 461.40 110-102-5175 Ins.-Disability 0.00 942.44 0.00 942.44 942.44 110-102-5180 Retirement 0.00 52,921.36 0.00 52,921.36 52,921.36 110-102-5185 Medicare 0.00 992.07 0.00 992.07 992.07
110-102-5190 Unemployment Tax 0.00 0.00 0.00 0.00 0.00
110-102-5195 Work Comp 0.00 339.55 339.55 0.00 0.00
110-102-5204 Office Supplies 0.00 0.00 0.00 0.00 0.00
110-102-5205 General Operating Supplies 0.00 1.62 0.00 1.62 1.62 110-102-5365 Travel, Meetings, Dues 0.00 40.00 0.00 40.00 40.00 110-102-5367 Training 0.00 180.00 0.00 180.00 180.00
110-102-5368 Advertisement 0.00 0.00 0.00 0.00 0.00
110-102-5390 Insurance-General 0.00 0.00 0.00 0.00 0.00 110-102-5400 Services - Consulting 0.00 2,888.00 0.00 2,888.00 2,888.00 110-102-5420 Election Expense 0.00 0.00 0.00 0.00 0.00
110-102-5421 Services - Election Expense 0.00 0.00 0.00 0.00 0.00 110-103-5110 Salaries-Regular 0.00 79,221.91 0.00 79,221.91 79,221.91 110-103-5130 Overtime Payroll 0.00 36.79 0.00 36.79 36.79 110-103-5150 Ins.-Health 0.00 13,223.00 0.00 13,223.00 13,223.00 110-103-5165 Ins.-Dental 0.00 1,819.61 0.00 1,819.61 1,819.61 110-103-5170 Ins.-Vision 0.00 591.94 0.00 591.94 591.94 110-103-5175 Ins.-Disability 0.00 675.88 0.00 675.88 675.88 110-103-5180 Retirement 0.00 63,660.05 0.00 63,660.05 63,660.05 110-103-5185 Medicare 0.00 1,045.02 0.00 1,045.02 1,045.02 110-103-5190 Unemployment Tax 0.00 350.00 0.00 350.00 350.00 110-103-5195 Work Comp 0.00 400.67 400.67 0.00 0.00
110-103-5204 Office Supplies 0.00 0.00 0.00 0.00 0.00
110-103-5205 General Operating Supplies 0.00 0.00 0.00 0.00 0.00 110-103-5207 Postage 0.00 3,003.98 0.00 3,003.98 3,003.98 110-103-5208 Services - Utility Billing 0.00 1,394.13 0.00 1,394.13 1,394.13 110-103-5365 Travel, Meetings, Dues 0.00 570.00 0.00 570.00 570.00 110-103-5367 Training 0.00 443.20 0.00 443.20 443.20
110-103-5375 Maintenance Agreements 0.00 5,310.00 0.00 5,310.00 5,310.00 110-103-5394 Safety 0.00 5.35 0.00 5.35 5.35
110-103-5440 Services-Miscellaneous 0.00 13,229.35 0.00 13,229.35 13,229.35 110-104-5110 Salaries-Regular 0.00 0.00 0.00 0.00 0.00
110-104-5130 Overtime Payroll 0.00 0.00 0.00 0.00 0.00
110-104-5150 Ins.-Health 0.00 0.00 0.00 0.00 0.00
110-104-5175 Ins.-Disability 0.00 0.00 0.00 0.00 0.00
110-104-5180 Retirement 0.00 0.00 0.00 0.00 0.00
110-104-5185 Medicare 0.00 0.00 0.00 0.00 0.00
110-104-5190 Unemployment Tax 0.00 0.00 0.00 0.00 0.00
110-104-5195 Work Comp 0.00 556.03 556.03 0.00 0.00
110-104-5204 Office Supplies 0.00 0.00 0.00 0.00 0.00
110-104-5205 General Operating Supplies 0.00 23.47 0.00 23.47 23.47 110-104-5324 Services - Auditing 0.00 0.00 0.00 0.00 0.00 EB11
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Trial Balance Date Range: 07/01/2020 - 08/31/2020
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Account Name
Period
Total Debits
Period
Beginning Balance Total Credits Net Change Ending Balance 110-104-5365 Travel, Meetings, Dues 0.00 449.00 0.00 449.00 449.00 110-104-5367 Training 0.00 0.00 0.00 0.00 0.00
110-104-5400 Services - Consulting 0.00 0.00 0.00 0.00 0.00 110-104-5425 Payroll Service Charges 0.00 2,920.00 0.00 2,920.00 2,920.00 110-107-5195 Work Comp 0.00 144.93 144.93 0.00 0.00
110-107-5207 Postage 0.00 0.00 2.33 -2.33 -2.33
110-107-5368 Advertisement 0.00 0.00 0.00 0.00 0.00
110-107-5420 Election Expense 0.00 0.00 0.00 0.00 0.00
110-108-5195 Work Comp 0.00 63.42 63.42 0.00 0.00
110-108-5204 Office Supplies 0.00 312.63 0.00 312.63 312.63 110-108-5205 General Operating Supplies 0.00 1,472.60 0.00 1,472.60 1,472.60 110-108-5207 Postage 0.00 236.12 0.00 236.12 236.12
110-108-5210 Janitorial Supplies 0.00 362.06 0.00 362.06 362.06 110-108-5300 Miscellaneous Expense 0.00 0.00 0.00 0.00 0.00 110-108-5306 General Maintenance 0.00 0.00 0.00 0.00 0.00 110-108-5307 Utilities-Visitors Center 0.00 899.08 899.08 0.00 899.08 110-108-5308 Utilities-Community Center 0.00 1,427.79 0.00 1,427.79 1,427.79 110-108-5310 Utilities 0.00 2,962.97 0.00 2,962.97 2,962.97 110-108-5315 Public Info Program 0.00 465.65 0.00 465.65 465.65 110-108-5316 Building Maintenance 0.00 1,607.92 0.00 1,607.92 1,607.92 110-108-5317 Business Improvement IncenƟve Progr 0.00 0.00 0.00 0.00 0.00 110-108-5319 Services - Legal 0.00 5,958.20 0.00 5,958.20 5,958.20 110-108-5320 Telephone 0.00 1,574.73 0.00 1,574.73 1,574.73 110-108-5324 Services - Internet 0.00 274.96 0.00 274.96 274.96 110-108-5325 Services - Computers 0.00 0.00 0.00 0.00 0.00 110-108-5326 Services - Janitorial 0.00 2,096.00 0.00 2,096.00 2,096.00 110-108-5327 Services - Visitors Ctr Janitorial 0.00 0.00 0.00 0.00 0.00 110-108-5328 Janitorial-Community Center 0.00 255.00 0.00 255.00 255.00 110-108-5329 Facility Rental 0.00 0.00 0.00 0.00 0.00
110-108-5330 Alarms 0.00 325.00 0.00 325.00 325.00
110-108-5360 Thrash The Trash Day 0.00 0.00 0.00 0.00 0.00 110-108-5361 Public Promotions 0.00 3,428.63 0.00 3,428.63 3,428.63 110-108-5362 City Celebration 0.00 0.00 0.00 0.00 0.00
110-108-5363 Promotions-Other Agencies 0.00 27,800.00 0.00 27,800.00 27,800.00 110-108-5365 Travel, Meetings, Dues 0.00 0.00 15.57 -15.57 -15.57 110-108-5367 Training 0.00 0.00 0.00 0.00 0.00
110-108-5368 Advertisement 0.00 0.00 0.00 0.00 0.00
110-108-5375 Maintenance Agreements 0.00 14,735.07 0.00 14,735.07 14,735.07 110-108-5376 Computer Hardware & Repair 0.00 2,930.85 0.00 2,930.85 2,930.85 110-108-5380 Grant Expense-Calfire 0.00 1,267.43 0.00 1,267.43 1,267.43 110-108-5390 Insurance-General 0.00 998.00 0.00 998.00 998.00 110-108-5394 Safety 0.00 128.58 0.00 128.58 128.58
110-108-5400 Services - Consulting 0.00 1,834.35 0.00 1,834.35 1,834.35 110-108-5440 Services-Miscellaneous 0.00 6,066.00 0.00 6,066.00 6,066.00 110-108-5450 Bad Debt 0.00 0.00 0.00 0.00 0.00
110-108-5555 Labor Allocation 0.00 0.00 0.00 0.00 0.00
110-108-5556 Labor Allocation- Community 0.00 0.00 0.00 0.00 0.00 110-108-5560 Motor Pool 0.00 0.00 0.00 0.00 0.00
110-108-5720 Interest Expense 0.00 40,121.25 0.00 40,121.25 40,121.25 110-108-5730 Debt Repayment-Principal 0.00 0.00 0.00 0.00 0.00 110-108-5780 Bond Issuance Costs 0.00 0.00 0.00 0.00 0.00 110-108-5825 Equipment Rental Fees 0.00 809.83 0.00 809.83 809.83 110-108-5826 Small Tools & Equipment 0.00 0.00 0.00 0.00 0.00 110-108-5902 Transfers Out 0.00 0.00 0.00 0.00 0.00
110-115-5115 Salaries-Temporary 0.00 0.00 0.00 0.00 0.00 110-115-5150 Ins.-Health 0.00 48,627.78 0.00 48,627.78 48,627.78 110-115-5155 Opeb Contribution 0.00 0.00 0.00 0.00 0.00 110-115-5205 General Operating Supplies 0.00 0.00 0.00 0.00 0.00 110-115-5365 Travel, Meetings, Dues 0.00 0.00 0.00 0.00 0.00 EB12
206
Trial Balance Date Range: 07/01/2020 - 08/31/2020
8/26/2020 11:34:16 AM Page 5 of 47
Account Name
Period
Total Debits
Period
Beginning Balance Total Credits Net Change Ending Balance 110-115-5367 Training 0.00 0.00 0.00 0.00 0.00
110-115-5368 Advertisement 0.00 0.00 0.00 0.00 0.00
110-115-5400 Services - Consulting 0.00 0.00 0.00 0.00 0.00 110-115-5440 Services-Miscellaneous 0.00 0.00 0.00 0.00 0.00 110-210-5110 Salaries-Regular 0.00 22,916.70 0.00 22,916.70 22,916.70 110-210-5130 Overtime Payroll 0.00 756.79 0.00 756.79 756.79 110-210-5150 Ins.-Health 0.00 2,050.47 0.00 2,050.47 2,050.47 110-210-5165 Ins.-Dental 0.00 283.47 0.00 283.47 283.47 110-210-5170 Ins.-Vision 0.00 115.35 0.00 115.35 115.35 110-210-5175 Ins.-Disability 0.00 177.92 0.00 177.92 177.92 110-210-5180 Retirement 0.00 17,781.73 0.00 17,781.73 17,781.73 110-210-5185 Medicare 0.00 448.05 0.00 448.05 448.05
110-210-5190 Unemployment Tax 0.00 0.00 0.00 0.00 0.00
110-210-5195 Work Comp 0.00 198.58 198.58 0.00 0.00
110-210-5204 Office Supplies 0.00 0.00 0.00 0.00 0.00
110-210-5205 General Operating Supplies 0.00 1,311.19 0.00 1,311.19 1,311.19 110-210-5310 Utilities 0.00 1,592.25 0.00 1,592.25 1,592.25 110-210-5315 Public Info Program 0.00 0.00 0.00 0.00 0.00 110-210-5316 Building Maintenance 0.00 0.00 0.00 0.00 0.00 110-210-5320 Telephone 0.00 241.76 0.00 241.76 241.76
110-210-5330 Alarms 0.00 80.00 0.00 80.00 80.00
110-210-5365 Travel, Meetings, Dues 0.00 0.00 0.00 0.00 0.00 110-210-5394 Safety 0.00 289.74 0.00 289.74 289.74
110-210-5398 Carr Fire Expenses - Cal Oes 0.00 0.00 0.00 0.00 0.00 110-210-5430 Services-Rendering 0.00 0.00 0.00 0.00 0.00 110-210-5440 Services-Miscellaneous 0.00 40.00 0.00 40.00 40.00 110-213-5210 Janitorial Supplies 0.00 133.35 0.00 133.35 133.35 110-213-5310 Utilities 0.00 1,800.97 0.00 1,800.97 1,800.97 110-213-5316 Building Maintenance 0.00 12,429.00 0.00 12,429.00 12,429.00 110-213-5323 Police Services 0.00 0.00 0.00 0.00 0.00
110-213-5325 Generator Maintenance 0.00 0.00 0.00 0.00 0.00 110-213-5326 Services - Janitorial 0.00 1,267.00 0.00 1,267.00 1,267.00 110-213-5396 Citizens Patrol Expense 0.00 139.40 0.00 139.40 139.40 110-213-5440 Services-Miscellaneous 0.00 1,936.98 0.00 1,936.98 1,936.98 110-213-5560 Motor Pool 0.00 0.00 0.00 0.00 0.00
110-314-5110 Salaries-Regular 0.00 5,594.28 0.00 5,594.28 5,594.28 110-314-5150 Ins.-Health 0.00 512.62 0.00 512.62 512.62 110-314-5165 Ins.-Dental 0.00 77.58 0.00 77.58 77.58
110-314-5170 Ins.-Vision 0.00 28.83 0.00 28.83 28.83
110-314-5175 Ins.-Disability 0.00 76.50 0.00 76.50 76.50 110-314-5180 Retirement 0.00 4,635.69 0.00 4,635.69 4,635.69 110-314-5185 Medicare 0.00 73.69 0.00 73.69 73.69
110-314-5190 Unemployment Tax 0.00 0.00 0.00 0.00 0.00
110-314-5195 Work Comp 0.00 56.15 56.15 0.00 0.00
110-314-5204 Office Supplies 0.00 0.00 0.00 0.00 0.00
110-314-5365 Travel, Meetings, Dues 0.00 0.00 0.00 0.00 0.00 110-314-5367 Training 0.00 0.00 0.00 0.00 0.00
110-314-5376 Computer Services & Repair 0.00 0.00 0.00 0.00 0.00 110-314-5380 GIS Expenses 0.00 0.00 0.00 0.00 0.00
110-314-5400 Services - Consulting 0.00 0.00 0.00 0.00 0.00 110-314-5555 Labor Allocation 0.00 0.00 0.00 0.00 0.00
110-340-5803 City Hall Equipment & It Equipment 0.00 0.00 0.00 0.00 0.00 110-340-5810 System Software Upgrade 0.00 0.00 0.00 0.00 0.00 110-340-5811 Gasb 45 Actuarial Valuation 0.00 0.00 0.00 0.00 0.00 110-340-5826 Housing Element Update 0.00 0.00 0.00 0.00 0.00 110-340-5827 General Plan Update EIR 0.00 0.00 0.00 0.00 0.00 110-340-6146 General Plan Technical Studies 0.00 3,587.00 0.00 3,587.00 3,587.00 110-340-6147 Old City Hall Demolition And Clean Up 0.00 0.00 0.00 0.00 0.00 110-340-6148 Sgip Sidewalk Project 0.00 71,121.39 0.00 71,121.39 71,121.39 EB13
207
Trial Balance Date Range: 07/01/2020 - 08/31/2020
8/26/2020 11:34:16 AM Page 6 of 47
Account Name
Period
Total Debits
Period
Beginning Balance Total Credits Net Change Ending Balance 110-340-6149 Furniture - City Hall & Commty Ctr 0.00 0.00 0.00 0.00 0.00 110-340-6150 Jb Remodel Historical/Library/Chambe 0.00 0.00 0.00 0.00 0.00 110-340-6151 City Hall 0.00 0.00 0.00 0.00 0.00
110-340-6168 Land 0.00 0.00 0.00 0.00 0.00
110-410-5110 Salaries-Regular 0.00 50,330.44 0.00 50,330.44 50,330.44 110-410-5130 Overtime Payroll 0.00 274.15 0.00 274.15 274.15 110-410-5150 Ins.-Health 0.00 7,304.07 0.00 7,304.07 7,304.07 110-410-5165 Ins.-Dental 0.00 1,527.93 0.00 1,527.93 1,527.93 110-410-5170 Ins.-Vision 0.00 399.69 0.00 399.69 399.69 110-410-5175 Ins.-Disability 0.00 684.30 0.00 684.30 684.30 110-410-5180 Retirement 0.00 33,992.70 0.00 33,992.70 33,992.70 110-410-5185 Medicare 0.00 691.31 0.00 691.31 691.31
110-410-5190 Unemployment Tax 0.00 359.38 0.00 359.38 359.38 110-410-5195 Work Comp 0.00 454.25 454.25 0.00 0.00
110-410-5204 Office Supplies 0.00 0.00 0.00 0.00 0.00
110-410-5205 General Operating Supplies 0.00 1,355.83 0.00 1,355.83 1,355.83 110-410-5365 Travel, Meetings, Dues 0.00 20.00 0.00 20.00 20.00 110-410-5367 Training 0.00 1,395.00 0.00 1,395.00 1,395.00 110-410-5368 Advertisement 0.00 0.00 0.00 0.00 0.00
110-410-5400 Services - Consulting 0.00 0.00 0.00 0.00 0.00 110-410-5405 Services - Consulting Regulation 0.00 0.00 0.00 0.00 0.00 110-410-5825 Equipment Rental Fees 0.00 0.00 0.00 0.00 0.00 110-510-5110 Salaries-Regular 0.00 0.00 0.00 0.00 0.00
110-510-5150 Insurance - Health 0.00 0.00 0.00 0.00 0.00 110-510-5165 Insurance - Dental 0.00 0.00 0.00 0.00 0.00 110-510-5170 Insurance - Vision 0.00 0.00 0.00 0.00 0.00 110-510-5175 Insurance - Disability 0.00 0.00 0.00 0.00 0.00 110-510-5180 Retirement 0.00 0.00 0.00 0.00 0.00
110-510-5185 Medicare 0.00 0.00 0.00 0.00 0.00
110-510-5190 Unemployment Tax 0.00 0.00 0.00 0.00 0.00
110-510-5195 Work Comp 0.00 35.80 35.80 0.00 0.00
110-510-5205 General Operating Supplies 0.00 1,933.28 0.00 1,933.28 1,933.28 110-510-5306 General Maintenance 0.00 83.90 0.00 83.90 83.90 110-510-5310 Utilities 0.00 18,437.68 0.00 18,437.68 18,437.68 110-510-5317 Summer Camp Contract 0.00 8,745.00 0.00 8,745.00 8,745.00 110-510-5318 Redding Recreation Program 0.00 0.00 0.00 0.00 0.00 110-510-5320 Telephone 0.00 9.24 0.00 9.24 9.24
110-510-5350 Portable Toilet Rental 0.00 0.00 0.00 0.00 0.00 110-510-5440 Services-Miscellaneous 0.00 29,628.16 0.00 29,628.16 29,628.16 110-510-5555 Labor Allocation 0.00 9,651.60 0.00 9,651.60 9,651.60 110-630-5110 Salaries-Regular 0.00 0.00 0.00 0.00 0.00
110-630-5130 Overtime Payroll 0.00 0.00 0.00 0.00 0.00
110-630-5150 Ins.-Health 0.00 0.00 0.00 0.00 0.00
110-630-5175 Ins.-Disability 0.00 0.00 0.00 0.00 0.00
110-630-5180 Retirement 0.00 0.00 0.00 0.00 0.00
110-630-5185 Medicare 0.00 0.00 0.00 0.00 0.00
110-630-5190 Unemployment Tax 0.00 0.00 0.00 0.00 0.00
110-630-5195 Work Comp 0.00 163.05 163.05 0.00 0.00
110-630-5205 General Operating Supplies 0.00 2,535.44 0.00 2,535.44 2,535.44 110-630-5303 Building Abatement 0.00 631.12 0.00 631.12 631.12 110-630-5365 Travel, Meetings, Dues 0.00 850.40 0.00 850.40 850.40 110-630-5367 Training 0.00 430.00 0.00 430.00 430.00
110-630-5400 Services - Consulting 0.00 0.00 0.00 0.00 0.00 Fund 110 Total: 0.00 2,436,979.31 2,436,979.31 0.00 0.00 EB14
208
Trial Balance Date Range: 07/01/2020 - 08/31/2020
8/26/2020 11:34:16 AM Page 7 of 47
Account Name
Period
Total Debits
Period
Beginning Balance Total Credits Net Change Ending Balance Fund: 115 - DEVELOPER FUNDS
115-000-1101 Pooled Cash - Developer Funds 25,261.03 25,261.03 0.00 0.00 0.00 115-000-1152 Due From Investment Pool 246.00 0.00 0.00 0.00 246.00 115-000-1212 Interest Receivable 97.00 0.00 0.00 0.00 97.00 115-000-2545 Developer Deposits -25,261.03 0.00 0.00 0.00 -25,261.03 115-000-3410 Balance Sheet Control 0.00 0.00 0.00 0.00 0.00 115-000-3411 Fund Balance -343.00 0.00 0.00 0.00 -343.00 115-000-3412 Revenue Control 0.00 0.00 0.00 0.00 0.00
115-000-4651 Interest On Investments 0.00 0.00 0.00 0.00 0.00 Fund 115 Total: 0.00 0.00 0.00 0.00 0.00
EB15
209
Trial Balance Date Range: 07/01/2020 - 08/31/2020
8/26/2020 11:34:16 AM Page 8 of 47
Account Name
Period
Total Debits
Period
Beginning Balance Total Credits Net Change Ending Balance Fund: 211 - P&FCC CHARGES - WATER
211-000-1101 Pooled Cash - P&FCC Charges - Water 353,445.58 26,835.00 0.00 26,835.00 380,280.58 211-000-1152 Due From Investment Pool 3,541.11 0.00 0.00 0.00 3,541.11 211-000-1212 Interest Receivable 689.00 0.00 0.00 0.00 689.00 211-000-2105 Accounts Payable - P&FCC Charges - W 0.00 0.00 0.00 0.00 0.00 211-000-3100 Encumbrances 0.00 0.00 0.00 0.00 0.00
211-000-3101 Reserve For Encumbrances 0.00 0.00 0.00 0.00 0.00 211-000-3410 Balance Sheet Control 0.00 0.00 0.00 0.00 0.00 211-000-3411 Fund Balance -357,675.69 0.00 0.00 0.00 -357,675.69 211-000-3412 Revenue Control 0.00 0.00 0.00 0.00 0.00
211-000-3413 Expenditure Control 0.00 0.00 0.00 0.00 0.00 211-000-4470 Plant & Facility Con. Charge 0.00 0.00 26,835.00 -26,835.00 -26,835.00 211-000-4651 Interest On Investments 0.00 0.00 0.00 0.00 0.00 211-310-5550 Administration Fee Allocation 0.00 0.00 0.00 0.00 0.00 211-310-5902 Transfers Out 0.00 0.00 0.00 0.00 0.00
211-340-5805 Water Modeling Study Cannabis 0.00 0.00 0.00 0.00 0.00 211-340-5812 Water Feasibility Study 0.00 0.00 0.00 0.00 0.00 Fund 211 Total: 0.00 26,835.00 26,835.00 0.00 0.00
EB16
210
Trial Balance Date Range: 07/01/2020 - 08/31/2020
8/26/2020 11:34:16 AM Page 9 of 47
Account Name
Period
Total Debits
Period
Beginning Balance Total Credits Net Change Ending Balance Fund: 212 - P&FCC CHARGES - ELECTRIC
212-000-1101 Pooled Cash - P&FCC Charges - Electric 53,103.86 1,500.00 0.00 1,500.00 54,603.86 212-000-1152 Due From Investment Pool 241,488.03 0.00 0.00 0.00 241,488.03 212-000-1212 Interest Receivable 1,751.00 0.00 0.00 0.00 1,751.00 212-000-2105 Accounts Payable - P&FCC Charges - El 0.00 0.00 0.00 0.00 0.00 212-000-3410 Balance Sheet Control 0.00 0.00 0.00 0.00 0.00 212-000-3411 Fund Balance -296,342.89 0.00 0.00 0.00 -296,342.89 212-000-3412 Revenue Control 0.00 0.00 0.00 0.00 0.00
212-000-3413 Expenditure Control 0.00 0.00 0.00 0.00 0.00 212-000-4470 Plant & Facility Con. Charge 0.00 0.00 1,500.00 -1,500.00 -1,500.00 212-000-4651 Interest On Investments 0.00 0.00 0.00 0.00 0.00 212-310-5550 Administration Fee Allocation 0.00 0.00 0.00 0.00 0.00 212-340-5822 Service Extensions 0.00 0.00 0.00 0.00 0.00 Fund 212 Total: 0.00 1,500.00 1,500.00 0.00 0.00
EB17
211
Trial Balance Date Range: 07/01/2020 - 08/31/2020
8/26/2020 11:34:16 AM Page 10 of 47
Account Name
Period
Total Debits
Period
Beginning Balance Total Credits Net Change Ending Balance Fund: 213 - P&FCC CHARGES - WASTEWATER
213-000-1101 Pooled Cash - P&FCC Charges - Waste 386,820.90 27,750.00 0.00 27,750.00 414,570.90 213-000-1152 Due From Investment Pool 287,406.96 0.00 0.00 0.00 287,406.96 213-000-1212 Interest Receivable 2,692.00 0.00 0.00 0.00 2,692.00 213-000-2105 Accounts Payable - P&FCC Charges - W 0.00 0.00 0.00 0.00 0.00 213-000-3410 Balance Sheet Control 0.00 0.00 0.00 0.00 0.00 213-000-3411 Fund Balance -676,919.86 0.00 0.00 0.00 -676,919.86 213-000-3412 Revenue Control 0.00 0.00 0.00 0.00 0.00
213-000-3413 Expenditure Control 0.00 0.00 0.00 0.00 0.00 213-000-4470 Plant & Facility Con. Charge 0.00 0.00 27,750.00 -27,750.00 -27,750.00 213-000-4471 Trunk Capacity Charge 0.00 0.00 0.00 0.00 0.00 213-000-4651 Interest On Investments 0.00 0.00 0.00 0.00 0.00 213-310-5550 Administration Fee Allocation 0.00 0.00 0.00 0.00 0.00 213-310-5902 Transfers Out 0.00 0.00 0.00 0.00 0.00
213-340-5815 Wastewater Feasibility Study 0.00 0.00 0.00 0.00 0.00 Fund 213 Total: 0.00 27,750.00 27,750.00 0.00 0.00
EB18
212
Trial Balance Date Range: 07/01/2020 - 08/31/2020
8/26/2020 11:34:16 AM Page 11 of 47
Account Name
Period
Total Debits
Period
Beginning Balance Total Credits Net Change Ending Balance Fund: 214 - P&FCC CHARGES - PARKS
214-000-1101 Pooled Cash - P&FCC Charges - Parks 92,509.46 7,945.00 0.00 7,945.00 100,454.46 214-000-1152 Due From Investment Pool 176,320.89 0.00 0.00 0.00 176,320.89 214-000-1212 Interest Receivable 1,281.00 0.00 0.00 0.00 1,281.00 214-000-2105 Accounts Payable - P&FCC Charges - Pa 0.00 0.00 0.00 0.00 0.00 214-000-3410 Balance Sheet Control 0.00 0.00 0.00 0.00 0.00 214-000-3411 Fund Balance -270,111.35 0.00 0.00 0.00 -270,111.35 214-000-3412 Revenue Control 0.00 0.00 0.00 0.00 0.00
214-000-3413 Expenditure Control 0.00 0.00 0.00 0.00 0.00 214-000-4470 Plant & Facility Con. Charge 0.00 0.00 7,945.00 -7,945.00 -7,945.00 214-000-4651 Interest On Investments 0.00 0.00 0.00 0.00 0.00 214-310-5550 Administration Fee Allocation 0.00 0.00 0.00 0.00 0.00 214-310-5902 Transfers Out 0.00 0.00 0.00 0.00 0.00
214-340-5816 Plaza Construction 0.00 0.00 0.00 0.00 0.00 214-340-5817 Vallecito Tennis/Pickleball Court 0.00 0.00 0.00 0.00 0.00 Fund 214 Total: 0.00 7,945.00 7,945.00 0.00 0.00
EB19
213
Trial Balance Date Range: 07/01/2020 - 08/31/2020
8/26/2020 11:34:16 AM Page 12 of 47
Account Name
Period
Total Debits
Period
Beginning Balance Total Credits Net Change Ending Balance Fund: 223 - PROJECT FUND
223-000-1101 Pooled Cash - Project Fund -4,206.22 0.00 0.00 0.00 -4,206.22 223-000-1152 Due From Investment Pool -57.00 0.00 0.00 0.00 -57.00 223-000-1209 Grant Receivable 0.00 0.00 0.00 0.00 0.00
223-000-1212 Interest Receivable 57.00 0.00 0.00 0.00 57.00 223-000-1728 Deferred Loans 187,090.53 0.00 0.00 0.00 187,090.53 223-000-2105 Accounts Payable - Project Fund 0.00 0.00 0.00 0.00 0.00 223-000-2201 Contracts Payable-Retention 0.00 0.00 0.00 0.00 0.00 223-000-2461 Due To Other Governments 0.00 0.00 0.00 0.00 0.00 223-000-2685 Unavailable Revenues 0.00 0.00 0.00 0.00 0.00 223-000-2760 Due To Other Funds 0.00 0.00 0.00 0.00 0.00 223-000-2896 Loans And Related Interest -187,090.53 0.00 0.00 0.00 -187,090.53 223-000-3410 Balance Sheet Control 0.00 0.00 0.00 0.00 0.00 223-000-3411 Fund Balance 4,206.22 0.00 0.00 0.00 4,206.22 223-000-3412 Revenue Control 0.00 0.00 0.00 0.00 0.00
223-000-3413 Expenditure Control 0.00 0.00 0.00 0.00 0.00 223-000-3498 Prior Period Adjustment 0.00 0.00 0.00 0.00 0.00 223-000-4373 Grant-Other 0.00 0.00 0.00 0.00 0.00
223-000-4374 Shasta Cty-Beverage Recycling 0.00 0.00 0.00 0.00 0.00 223-620-5814 Shasta Cty-Beverage Recycling 0.00 0.00 0.00 0.00 0.00 223-620-5840 Housing Rehab Loan Program 0.00 0.00 0.00 0.00 0.00 Fund 223 Total: 0.00 0.00 0.00 0.00 0.00
EB20
214
Trial Balance Date Range: 07/01/2020 - 08/31/2020
8/26/2020 11:34:16 AM Page 13 of 47
Account Name
Period
Total Debits
Period
Beginning Balance Total Credits Net Change Ending Balance Fund: 224 - CDBG HOUSING REHABILITATION
224-000-1101 Pooled Cash - CDBG Housing Rehabilit 200.48 0.00 0.00 0.00 200.48 224-000-1152 Due From Investment Pool 41.73 0.00 0.00 0.00 41.73 224-000-1212 Interest Receivable 8.00 0.00 0.00 0.00 8.00 224-000-1728 Deferred Loans 54,477.97 0.00 0.00 0.00 54,477.97 224-000-3196 Reserve Non-Cur Notes Receivab -54,677.97 0.00 0.00 0.00 -54,677.97 224-000-3410 Balance Sheet Control 0.00 0.00 0.00 0.00 0.00 224-000-3411 Fund Balance -50.21 0.00 0.00 0.00 -50.21
224-000-3412 Revenue Control 0.00 0.00 0.00 0.00 0.00
224-000-4651 Interest On Investments 0.00 0.00 0.00 0.00 0.00 224-000-4655 Interest Income 0.00 0.00 0.00 0.00 0.00
224-000-4656 Principal Income 0.00 0.00 0.00 0.00 0.00
224-620-5902 Transfers Out 0.00 0.00 0.00 0.00 0.00
Fund 224 Total: 0.00 0.00 0.00 0.00 0.00
EB21
215
Trial Balance Date Range: 07/01/2020 - 08/31/2020
8/26/2020 11:34:16 AM Page 14 of 47
Account Name
Period
Total Debits
Period
Beginning Balance Total Credits Net Change Ending Balance Fund: 225 - CDBG - HOUSING REHAB (1)
225-000-1101 Pooled Cash - CDBG - Housing Rehab -0.23 0.00 0.00 0.00 -0.23 225-000-1152 Due From Investment Pool 728.80 0.00 0.00 0.00 728.80 225-000-1212 Interest Receivable 284.31 0.00 0.00 0.00 284.31 225-000-1728 Deferred Loans 25,266.30 0.00 0.00 0.00 25,266.30 225-000-3196 Reserve Non-Cur Notes Receivab -25,266.30 0.00 0.00 0.00 -25,266.30 225-000-3410 Balance Sheet Control 0.00 0.00 0.00 0.00 0.00 225-000-3411 Fund Balance -1,012.88 0.00 0.00 0.00 -1,012.88 225-000-3412 Revenue Control 0.00 0.00 0.00 0.00 0.00
225-000-4651 Interest On Investments 0.00 0.00 0.00 0.00 0.00 225-000-4655 Interest Income 0.00 0.00 0.00 0.00 0.00
225-000-4656 Principal Income 0.00 0.00 0.00 0.00 0.00
225-620-5902 Transfers Out 0.00 0.00 0.00 0.00 0.00
Fund 225 Total: 0.00 0.00 0.00 0.00 0.00
EB22
216
Trial Balance Date Range: 07/01/2020 - 08/31/2020
8/26/2020 11:34:16 AM Page 15 of 47
Account Name
Period
Total Debits
Period
Beginning Balance Total Credits Net Change Ending Balance Fund: 226 - CDBG - HOUSING REHAB (2)
226-000-1728 Deferred Loans 15,597.46 0.00 0.00 0.00 15,597.46 226-000-2461 Due To Other Governments 0.00 0.00 0.00 0.00 0.00 226-000-3196 Reserve Non-Cur Notes Receivab -15,597.46 0.00 0.00 0.00 -15,597.46 226-000-3410 Balance Sheet Control 0.00 0.00 0.00 0.00 0.00 Fund 226 Total: 0.00 0.00 0.00 0.00 0.00
EB23
217
Trial Balance Date Range: 07/01/2020 - 08/31/2020
8/26/2020 11:34:16 AM Page 16 of 47
Account Name
Period
Total Debits
Period
Beginning Balance Total Credits Net Change Ending Balance Fund: 227 - CalHOME
227-000-1101 Pooled Cash - CalHOME 71,434.00 0.00 0.00 0.00 71,434.00 227-000-1152 Due From Investment Pool 32,995.58 0.00 0.00 0.00 32,995.58 227-000-1212 Interest Receivable 487.00 0.00 0.00 0.00 487.00 227-000-1728 Deferred Loans 774,891.00 0.00 0.00 0.00 774,891.00 227-000-3196 Reserve Non-Cur Notes Receivab -774,891.00 0.00 0.00 0.00 -774,891.00 227-000-3410 Balance Sheet Control 0.00 0.00 0.00 0.00 0.00 227-000-3411 Fund Balance -104,916.58 0.00 0.00 0.00 -104,916.58 227-000-3412 Revenue Control 0.00 0.00 0.00 0.00 0.00
227-000-4651 Interest On Investments 0.00 0.00 0.00 0.00 0.00 227-000-4656 Principal Income 0.00 0.00 0.00 0.00 0.00
227-620-5356 Labor Alloc; Delivery 0.00 0.00 0.00 0.00 0.00 227-620-5881 Deferred Loans 0.00 0.00 0.00 0.00 0.00
Fund 227 Total: 0.00 0.00 0.00 0.00 0.00
EB24
218
Trial Balance Date Range: 07/01/2020 - 08/31/2020
8/26/2020 11:34:16 AM Page 17 of 47
Account Name
Period
Total Debits
Period
Beginning Balance Total Credits Net Change Ending Balance Fund: 229 - CDBG - REUSE FUND
229-000-1101 Pooled Cash - CDBG - Reuse Fund 62,786.62 0.00 0.00 0.00 62,786.62 229-000-1152 Due From Investment Pool 91.34 0.00 0.00 0.00 91.34 229-000-1212 Interest Receivable 32.00 0.00 0.00 0.00 32.00 229-000-1728 Deferred Loans 10,032.00 0.00 0.00 0.00 10,032.00 229-000-3196 Reserve Non-Cur Notes Receivab -10,032.00 0.00 0.00 0.00 -10,032.00 229-000-3410 Balance Sheet Control 0.00 0.00 0.00 0.00 0.00 229-000-3411 Fund Balance -62,909.96 0.00 0.00 0.00 -62,909.96 229-000-3412 Revenue Control 0.00 0.00 0.00 0.00 0.00
229-000-4651 Interest On Investments 0.00 0.00 0.00 0.00 0.00 229-000-4701 Transfers In 0.00 0.00 0.00 0.00 0.00
Fund 229 Total: 0.00 0.00 0.00 0.00 0.00
EB25
219
Trial Balance Date Range: 07/01/2020 - 08/31/2020
8/26/2020 11:34:16 AM Page 18 of 47
Account Name
Period
Total Debits
Period
Beginning Balance Total Credits Net Change Ending Balance Fund: 230 - HOME
230-000-1101 Pooled Cash - Home 609,431.65 63,300.00 180.00 63,120.00 672,551.65 230-000-1152 Due From Investment Pool 1,391.00 0.00 0.00 0.00 1,391.00 230-000-1209 Grant Receivable 70,425.00 0.00 0.00 0.00 70,425.00 230-000-1212 Interest Receivable 551.00 0.00 0.00 0.00 551.00 230-000-1728 Deferred Loans 2,980,372.00 0.00 0.00 0.00 2,980,372.00 230-000-2105 Accounts Payable - Home 0.00 0.00 0.00 0.00 0.00 230-000-2685 Unavailable Revenues -70,425.00 0.00 0.00 0.00 -70,425.00 230-000-2760 Due To Other Funds 0.00 0.00 0.00 0.00 0.00 230-000-3196 Reserve Non-Cur Notes Receivab -3,246,602.00 0.00 0.00 0.00 -3,246,602.00 230-000-3410 Balance Sheet Control 0.00 0.00 0.00 0.00 0.00 230-000-3411 Fund Balance -345,143.65 0.00 0.00 0.00 -345,143.65 230-000-3412 Revenue Control 0.00 0.00 0.00 0.00 0.00
230-000-3413 Expenditure Control 0.00 0.00 0.00 0.00 0.00 230-000-4371 State Grant-Cdbg 0.00 0.00 0.00 0.00 0.00
230-000-4651 Interest On Investments 0.00 0.00 0.00 0.00 0.00 230-000-4655 Interest - Program Income 0.00 0.00 0.00 0.00 0.00 230-000-4656 Principal - Program Income 0.00 0.00 63,400.00 -63,400.00 -63,400.00 230-620-5357 General Administration 0.00 200.00 0.00 200.00 200.00 230-620-5358 Activity Delivery 0.00 80.00 0.00 80.00 80.00 230-620-5400 Services - Consulting 0.00 0.00 0.00 0.00 0.00 230-620-5450 Unknown 0.00 0.00 0.00 0.00 0.00
230-620-5880 Loans-Dap 0.00 0.00 0.00 0.00 0.00
Fund 230 Total: 0.00 63,580.00 63,580.00 0.00 0.00
EB26
220
Trial Balance Date Range: 07/01/2020 - 08/31/2020
8/26/2020 11:34:16 AM Page 19 of 47
Account Name
Period
Total Debits
Period
Beginning Balance Total Credits Net Change Ending Balance Fund: 240 - HOUSING AUTHORITY
240-000-1101 Pooled Cash - Housing Authority 60,566.95 0.00 0.00 0.00 60,566.95 240-000-1152 Due From Investment Pool 18,121.70 0.00 0.00 0.00 18,121.70 240-000-1212 Interest Receivable 219.00 0.00 0.00 0.00 219.00 240-000-1458 Inven - Land Held For Resale 548,709.23 0.00 0.00 0.00 548,709.23 240-000-1713 Loans Receivable 100,000.00 0.00 0.00 0.00 100,000.00 240-000-1728 Deferred Loans 405,818.76 0.00 0.00 0.00 405,818.76 240-000-2105 Accounts Payable - Housing Authority 0.00 0.00 0.00 0.00 0.00 240-000-3100 Encumbrances 0.00 0.00 0.00 0.00 0.00
240-000-3101 Reserve For Encumbrances 0.00 0.00 0.00 0.00 0.00 240-000-3194 Reservation For Sale Of Land -594,926.50 0.00 0.00 0.00 -594,926.50 240-000-3196 Reserve Non-Cur Notes Receivab -405,818.76 0.00 0.00 0.00 -405,818.76 240-000-3410 Balance Sheet Control 0.00 0.00 0.00 0.00 0.00 240-000-3411 Fund Balance -132,690.38 0.00 0.00 0.00 -132,690.38 240-000-3412 Revenue Control 0.00 0.00 0.00 0.00 0.00
240-000-3413 Expenditure Control 0.00 0.00 0.00 0.00 0.00 240-000-4651 Interest On Investments 0.00 0.00 0.00 0.00 0.00 240-000-4656 Principal Income 0.00 0.00 0.00 0.00 0.00
240-000-4710 Miscellaneous Revenue 0.00 0.00 0.00 0.00 0.00 240-340-5806 Black Canyon Housing 0.00 0.00 0.00 0.00 0.00 240-340-5818 Morning Star Aff Housing 0.00 0.00 0.00 0.00 0.00 240-340-5819 Laptop 0.00 0.00 0.00 0.00 0.00
240-340-5899 Land Acquisition 0.00 0.00 0.00 0.00 0.00
240-620-5303 Building Abatement 0.00 0.00 0.00 0.00 0.00 240-620-5332 Special Department Expense 0.00 0.00 0.00 0.00 0.00 240-620-5400 Services - Consulting 0.00 0.00 0.00 0.00 0.00 240-620-5440 Services-Miscellaneous 0.00 0.00 0.00 0.00 0.00 240-620-5801 Loan For Housing Prject - Reserve 0.00 0.00 0.00 0.00 0.00 240-620-5870 ContribuƟon For Affordable Housing P 0.00 0.00 0.00 0.00 0.00 Fund 240 Total: 0.00 0.00 0.00 0.00 0.00
EB27
221
Trial Balance Date Range: 07/01/2020 - 08/31/2020
8/26/2020 11:34:16 AM Page 20 of 47
Account Name
Period
Total Debits
Period
Beginning Balance Total Credits Net Change Ending Balance Fund: 250 - STATE - TRAFFICWAY
250-000-1101 Pooled Cash - State - Traffic Way -252,588.59 96,849.91 0.00 96,849.91 -155,738.68 250-000-1152 Due From Investment Pool 1,230,576.46 0.00 0.00 0.00 1,230,576.46 250-000-1209 Grant Receivable 0.01 0.00 77,780.60 -77,780.60 -77,780.59 250-000-1211 Taxes Receivable 0.00 0.00 17,473.99 -17,473.99 -17,473.99 250-000-1212 Interest Receivable 7,833.00 0.00 0.00 0.00 7,833.00 250-000-2105 Accounts Payable - State - Traffic Way -14,425.04 31,100.72 0.00 31,100.72 16,675.68 250-000-2201 Contracts Payable-Retention -16,436.21 0.00 0.00 0.00 -16,436.21 250-000-2685 Unavailable Revenues -28,773.45 0.00 0.00 0.00 -28,773.45 250-000-3410 Balance Sheet Control 0.00 0.00 0.00 0.00 0.00 250-000-3411 Fund Balance -926,186.18 0.00 0.00 0.00 -926,186.18 250-000-3412 Revenue Control 0.00 0.00 0.00 0.00 0.00
250-000-3413 Expenditure Control 0.00 0.00 0.00 0.00 0.00 250-000-4339 Streets & Highways 2103 0.00 0.00 12,678.71 -12,678.71 -12,678.71 250-000-4340 Streets & Highways 2105 0.00 0.00 8,685.04 -8,685.04 -8,685.04 250-000-4341 Streets & Highways 2106 0.00 0.00 7,790.35 -7,790.35 -7,790.35 250-000-4342 Streets & Highways 2107 0.00 0.00 7,482.63 -7,482.63 -7,482.63 250-000-4343 Streets & Highways 2107.5 0.00 0.00 3,000.00 -3,000.00 -3,000.00 250-000-4344 Streets & Highways Sb-1 Loan Repymt 0.00 0.00 0.00 0.00 0.00 250-000-4345 Sb-1 Road Maint & Rehab 2031 (Rmra) 0.00 0.00 15,791.02 -15,791.02 -15,791.02 250-000-4355 Exchange Funds 0.00 0.00 0.00 0.00 0.00
250-000-4370 State Grant-Bridges Moody And Pine G 0.00 0.00 0.00 0.00 0.00 250-000-4372 State Grant - Hsip 0.00 0.00 0.00 0.00 0.00 250-000-4651 Interest On Investments 0.00 0.00 0.00 0.00 0.00 250-340-5828 Local Roadway Safety Plan (LRSP) 0.00 0.00 0.00 0.00 0.00 250-340-6152 General Street Maintenance 0.00 0.00 0.00 0.00 0.00 250-340-6153 Pavement Striping 0.00 0.00 0.00 0.00 0.00 250-340-6154 Street Lighting 0.00 310.38 0.00 310.38 310.38 250-340-6155 Project Tbd By City Engineer 0.00 0.00 0.00 0.00 0.00 250-340-6156 Pavement Condition Evaluation 0.00 0.00 0.00 0.00 0.00 250-340-6157 Moody Creek Bridge Rehab 0.00 12,406.80 0.00 12,406.80 12,406.80 250-340-6158 Main St Storm Drain Repair 0.00 0.00 0.00 0.00 0.00 250-340-6159 Intersection Analysis 0.00 3,024.75 0.00 3,024.75 3,024.75 250-340-6160 Pine Grove Ave Bridge Deck Overlay 0.00 0.00 0.00 0.00 0.00 250-340-6161 Hsip Safety Guardrail Upgrade 0.00 6,989.78 0.00 6,989.78 6,989.78 250-340-6162 Pine Grove Ave Improvements 19-20 0.00 0.00 0.00 0.00 0.00 Fund 250 Total: 0.00 150,682.34 150,682.34 0.00 0.00
EB28
222
Trial Balance Date Range: 07/01/2020 - 08/31/2020
8/26/2020 11:34:16 AM Page 21 of 47
Account Name
Period
Total Debits
Period
Beginning Balance Total Credits Net Change Ending Balance Fund: 255 - COUNTY - TRANSPORTATION
255-000-1101 Pooled Cash - County - Transportation -355,850.17 0.00 86,620.89 -86,620.89 -442,471.06 255-000-1152 Due From Investment Pool 729,422.59 0.00 0.00 0.00 729,422.59 255-000-1211 Taxes Receivable 0.00 0.00 27,858.00 -27,858.00 -27,858.00 255-000-1212 Interest Receivable 2,773.00 0.00 0.00 0.00 2,773.00 255-000-2105 Accounts Payable - County - Transport -3,108.12 0.00 301.81 -301.81 -3,409.93 255-000-2201 Contracts Payable-Retention -301.81 0.00 2,046.56 -2,046.56 -2,348.37 255-000-2545 Developer Deposits 0.00 0.00 0.00 0.00 0.00 255-000-3159 Reserve For Traffic Impact Fee -727,419.84 0.00 0.00 0.00 -727,419.84 255-000-3410 Balance Sheet Control 0.00 0.00 0.00 0.00 0.00 255-000-3411 Fund Balance 354,484.35 0.00 0.00 0.00 354,484.35 255-000-3412 Revenue Control 0.00 0.00 0.00 0.00 0.00
255-000-3413 Expenditure Control 0.00 0.00 0.00 0.00 0.00 255-000-4350 Tda Funds 0.00 0.00 32,873.00 -32,873.00 -32,873.00 255-000-4380 Grant-Other 0.00 0.00 0.00 0.00 0.00
255-000-4442 Traffic Impact Fee 0.00 0.00 8,404.50 -8,404.50 -8,404.50 255-000-4651 Interest On Investments 0.00 0.00 0.00 0.00 0.00 255-101-5309 Owp Match 0.00 0.00 0.00 0.00 0.00
255-101-5385 Raba Expense 0.00 0.00 0.00 0.00 0.00
255-340-5813 Sr151 Utility Box Adjustment 0.00 0.00 0.00 0.00 0.00 255-340-6163 General Street Maintenance 0.00 117,173.66 0.00 117,173.66 117,173.66 255-340-6164 Pavement Striping 0.00 40,931.10 0.00 40,931.10 40,931.10 255-340-6165 Cascade Blvd Project-Rd(17-18 Sb1 & T 0.00 0.00 0.00 0.00 0.00 255-340-6166 Tif Road Project 0.00 0.00 0.00 0.00 0.00
255-340-6167 Pine Grove Ave Improvements 19-20 0.00 0.00 0.00 0.00 0.00 Fund 255 Total: 0.00 158,104.76 158,104.76 0.00 0.00
EB29
223
Trial Balance Date Range: 07/01/2020 - 08/31/2020
8/26/2020 11:34:16 AM Page 22 of 47
Account Name
Period
Total Debits
Period
Beginning Balance Total Credits Net Change Ending Balance Fund: 260 - SLESF
260-000-1101 Pooled Cash - SLESF 12,016.08 0.00 16,666.66 -16,666.66 -4,650.58 260-000-1152 Due From Investment Pool 314.35 0.00 0.00 0.00 314.35 260-000-1212 Interest Receivable 122.00 0.00 0.00 0.00 122.00 260-000-1218 Accts Receivable-Miscell 0.00 0.00 0.00 0.00 0.00 260-000-2105 Accounts Payable - SLESF -8,333.33 16,666.66 16,666.66 0.00 -8,333.33 260-000-2461 Due To Other Governments 0.00 16,666.66 0.00 16,666.66 16,666.66 260-000-2619 Unearned Revenue -10,346.85 0.00 0.00 0.00 -10,346.85 260-000-3410 Balance Sheet Control 0.00 0.00 0.00 0.00 0.00 260-000-3411 Fund Balance 6,227.75 0.00 0.00 0.00 6,227.75 260-000-3412 Revenue Control 0.00 0.00 0.00 0.00 0.00
260-000-3413 Expenditure Control 0.00 0.00 0.00 0.00 0.00 260-000-4372 State Grant-Cops 0.00 0.00 0.00 0.00 0.00
260-000-4651 Interest On Investments 0.00 0.00 0.00 0.00 0.00 260-213-5110 Salaries-Regular 0.00 0.00 0.00 0.00 0.00
Fund 260 Total: 0.00 33,333.32 33,333.32 0.00 0.00
EB30
224
Trial Balance Date Range: 07/01/2020 - 08/31/2020
8/26/2020 11:34:16 AM Page 23 of 47
Account Name
Period
Total Debits
Period
Beginning Balance Total Credits Net Change Ending Balance Fund: 310 - WASTEWATER TREAT. DEBT SERVICE
310-000-1101 Pooled Cash - Wastewater Treatment 363,520.13 0.00 172,794.37 -172,794.37 190,725.76 310-000-1152 Due From Investment Pool 244,838.27 0.00 0.00 0.00 244,838.27 310-000-1211 Taxes Receivable 0.00 0.00 2,577.09 -2,577.09 -2,577.09 310-000-1212 Interest Receivable 3,004.35 0.00 0.00 0.00 3,004.35 310-000-1223 Assessments Receivable 2,608,000.00 0.00 0.00 0.00 2,608,000.00 310-000-1507 Cash Reserve - Debt - Shasta Co Laif 264,527.59 0.00 0.00 0.00 264,527.59 310-000-2105 Accounts Payable - WW Treat Debt Ser 0.00 2,500.00 0.00 2,500.00 2,500.00 310-000-2645 Deferred Revenue -2,608,000.00 0.00 0.00 0.00 -2,608,000.00 310-000-3410 Balance Sheet Control 0.00 0.00 0.00 0.00 0.00 310-000-3411 Fund Balance -875,890.34 0.00 0.00 0.00 -875,890.34 310-000-3412 Revenue Control 0.00 0.00 0.00 0.00 0.00
310-000-3413 Expenditure Control 0.00 0.00 0.00 0.00 0.00 310-000-4651 Interest On Investments 0.00 0.00 0.00 0.00 0.00 310-000-4750 Assessments 0.00 0.00 0.00 0.00 0.00
310-310-5400 Services - Consulting 0.00 1,196.53 0.00 1,196.53 1,196.53 310-310-5720 Interest Expense 0.00 58,674.93 0.00 58,674.93 58,674.93 310-310-5730 Debt Repayment-Principal 0.00 113,000.00 0.00 113,000.00 113,000.00 Fund 310 Total: 0.00 175,371.46 175,371.46 0.00 0.00
EB31
225
Trial Balance Date Range: 07/01/2020 - 08/31/2020
8/26/2020 11:34:16 AM Page 24 of 47
Account Name
Period
Total Debits
Period
Beginning Balance Total Credits Net Change Ending Balance Fund: 320 - RIDDLE ROAD WATER BOND
320-000-1101 Pooled Cash - Riddle Road Water Bond 7,312.75 114.82 2,750.00 -2,635.18 4,677.57 320-000-1152 Due From Investment Pool 73.99 0.00 0.00 0.00 73.99 320-000-1211 Taxes Receivable 0.00 0.00 114.82 -114.82 -114.82 320-000-1212 Interest Receivable 32.00 0.00 0.00 0.00 32.00 320-000-1223 Assessments Receivable 30,000.00 0.00 0.00 0.00 30,000.00 320-000-1368 Prepaid Expense 0.00 0.00 0.00 0.00 0.00
320-000-2105 Accounts Payable - Riddle Road Water 0.00 0.00 0.00 0.00 0.00 320-000-2645 Deferred Revenue -30,000.00 0.00 0.00 0.00 -30,000.00 320-000-3410 Balance Sheet Control 0.00 0.00 0.00 0.00 0.00 320-000-3411 Fund Balance -7,418.74 0.00 0.00 0.00 -7,418.74 320-000-3412 Revenue Control 0.00 0.00 0.00 0.00 0.00
320-000-3413 Expenditure Control 0.00 0.00 0.00 0.00 0.00 320-000-4651 Interest On Investments 0.00 0.00 0.00 0.00 0.00 320-000-4750 Assessments 0.00 0.00 0.00 0.00 0.00
320-310-5720 Interest Expense 0.00 750.00 0.00 750.00 750.00 320-310-5730 Debt Repayment-Principal 0.00 2,000.00 0.00 2,000.00 2,000.00 Fund 320 Total: 0.00 2,864.82 2,864.82 0.00 0.00
EB32
226
Trial Balance Date Range: 07/01/2020 - 08/31/2020
8/26/2020 11:34:16 AM Page 25 of 47
Account Name
Period
Total Debits
Period
Beginning Balance Total Credits Net Change Ending Balance Fund: 330 - DAVIS-GRUNSKY ACT LOAN
330-000-1101 Pooled Cash - Davis - Grunsky Act Loan 39,630.24 41.86 0.00 41.86 39,672.10 330-000-1152 Due From Investment Pool 65,309.43 0.00 0.00 0.00 65,309.43 330-000-1211 Taxes Receivable 0.00 0.00 41.86 -41.86 -41.86 330-000-1212 Interest Receivable 560.00 0.00 0.00 0.00 560.00 330-000-2105 Accounts Payable - Davis - Grunsky Act 0.00 0.00 0.00 0.00 0.00 330-000-2508 Accrued Interest 0.00 0.00 0.00 0.00 0.00
330-000-3154 Reserve For L.T. Debt -16,000.00 0.00 0.00 0.00 -16,000.00 330-000-3410 Balance Sheet Control 0.00 0.00 0.00 0.00 0.00 330-000-3411 Fund Balance -89,499.67 0.00 0.00 0.00 -89,499.67 330-000-3412 Revenue Control 0.00 0.00 0.00 0.00 0.00
330-000-3413 Expenditure Control 0.00 0.00 0.00 0.00 0.00 330-000-4101 Prop. Tax Secured - Current 0.00 0.00 0.00 0.00 0.00 330-000-4102 Prop Tax Unsecured-Curr 0.00 0.00 0.04 -0.04 -0.04 330-000-4104 Prior Year Tax-Unsecured 0.00 0.04 0.00 0.04 0.04 330-000-4105 Prop. Tax-Supplemental 0.00 0.00 0.00 0.00 0.00 330-000-4110 Interest On Taxes 0.00 0.00 0.00 0.00 0.00 330-000-4310 Home Owners Exemption 0.00 0.00 0.00 0.00 0.00 330-000-4651 Interest On Investments 0.00 0.00 0.00 0.00 0.00 330-310-5720 Interest Payment 0.00 0.00 0.00 0.00 0.00
330-310-5730 Debt Repayment-Principal 0.00 0.00 0.00 0.00 0.00 Fund 330 Total: 0.00 41.90 41.90 0.00 0.00
EB33
227
Trial Balance Date Range: 07/01/2020 - 08/31/2020
8/26/2020 11:34:16 AM Page 26 of 47
Account Name
Period
Total Debits
Period
Beginning Balance Total Credits Net Change Ending Balance Fund: 510 - WATER
510-000-1101 Pooled Cash - Water 1,702,931.17 46,413.29 128,227.95 -81,814.66 1,621,116.51 510-000-1121 Long Term Investment-Wells Fargo 1,514,397.05 0.00 0.00 0.00 1,514,397.05 510-000-1152 Due From Investment Pool 2,294,966.03 500,000.00 0.00 500,000.00 2,794,966.03 510-000-1211 Taxes Receivable 0.00 0.00 0.00 0.00 0.00
510-000-1212 Interest Receivable 13,566.66 0.00 0.00 0.00 13,566.66 510-000-1215 Accts Receivable-Utilities 378,695.04 194,329.15 0.00 184,365.89 -184,365.89 510-000-1216 Allowance-Uncollected Accts -3,507.34 0.00 852.60 -852.60 -4,359.94 510-000-1218 Accts Receivable-Miscell 0.00 0.00 66,712.53 -66,712.53 -66,712.53 510-000-1224 Water Loan Collections 4.51 0.00 0.00 0.00 4.51 510-000-1366 Prepaid Water - Shasta Dam 32,557.50 0.00 0.00 0.00 32,557.50 510-000-1368 Prepaid Expense 9,353.52 0.00 0.00 0.00 9,353.52 510-000-1460 Inventory 4,108.00 0.00 0.00 0.00 4,108.00 510-000-1508 Cash- Wtr Treatment Loan-Rbc 0.00 0.00 0.00 0.00 0.00 510-000-1525 Restricted Long-Term Investment 0.00 0.00 0.00 0.00 0.00 510-000-1831 Land 202,025.10 0.00 0.00 0.00 202,025.10
510-000-1833 Water System 16,138,690.58 0.00 0.00 0.00 16,138,690.58 510-000-1834 Filtration System 3,805,924.72 0.00 0.00 0.00 3,805,924.72 510-000-1838 Buildings 47,025.48 0.00 0.00 0.00 47,025.48 510-000-1839 Equipment 74,010.58 0.00 0.00 0.00 74,010.58 510-000-1851 Allow For Depreciation -9,144,894.44 0.00 0.00 0.00 -9,144,894.44 510-000-1873 Construction In Progress 166,966.40 0.00 0.00 0.00 166,966.40 510-000-1929 Net Opeb Asset -138,487.16 0.00 0.00 0.00 -138,487.16 510-000-1942 Deferred Outflows Of Resources 202,099.36 0.00 0.00 0.00 202,099.36 510-000-2105 Accounts Payable - Water -90,611.88 30,321.51 0.00 30,321.51 -60,290.37 510-000-2201 Contracts Payable-Retention -9,506.94 0.00 0.00 0.00 -9,506.94 510-000-2306 Wages/Taxes Payable 0.00 10,988.02 0.00 10,988.02 10,988.02 510-000-2307 Accrued Payroll Taxes 0.00 1,279.95 0.00 1,279.95 1,279.95 510-000-2461 Due To Other Governments 0.00 7,869.40 0.00 7,869.40 7,869.40 510-000-2508 Accrued Interest -42,315.00 0.00 0.00 0.00 -42,315.00 510-000-2514 Hydrant Meter Deposit -6,791.24 0.00 1,300.00 -1,300.00 -8,091.24 510-000-2712 Advance From Other Funds -61,852.51 -61,852.51 0.00 0.00 0.00 510-000-2817 Bonds Payable-Current -165,888.00 0.00 0.00 0.00 -165,888.00 510-000-2825 Accrued Vacation Payable -19,852.76 0.00 0.00 0.00 -19,852.76 510-000-2826 State Water Loan 0.00 0.00 0.00 0.00 0.00
510-000-2827 I-Bank Loan -3,185,818.00 0.00 0.00 0.00 -3,185,818.00 510-000-2828 Accrued Sick Leave -8,881.00 0.00 0.00 0.00 -8,881.00 510-000-2840 Net Pension Liability -408,448.08 0.00 0.00 0.00 -408,448.08 510-000-2941 Deferred Inflows Of Resources -121,258.14 0.00 0.00 0.00 -121,258.14 510-000-3100 Encumbrances 0.00 0.00 0.00 0.00 0.00
510-000-3101 Reserve For Encumbrances 0.00 0.00 0.00 0.00 0.00 510-000-3410 Balance Sheet Control 0.00 0.00 0.00 0.00 0.00 510-000-3411 Fund Balance -11,234,753.73 0.00 0.00 0.00 -11,234,753.73 510-000-3412 Revenue Control 0.00 0.00 0.00 0.00 0.00
510-000-3413 Expenditure Control 0.00 0.00 0.00 0.00 0.00 510-000-3450 Contributed Capital -1,944,455.48 0.00 0.00 0.00 -1,944,455.48 510-000-4390 Fema Proceeds 0.00 0.00 0.00 0.00 0.00
510-000-4402 Sales-Utility Services 0.00 -726,561.51 0.00 726,561.51 -726,561.51 510-000-4405 Excess Water Usage Penalty 0.00 0.00 0.00 0.00 0.00 510-000-4411 Sales-Water To Oth. Entities 0.00 0.00 0.00 0.00 0.00 510-000-4420 Service Connection Fee 0.00 0.00 987.00 -987.00 -987.00 510-000-4651 Interest On Investments 0.00 0.00 0.00 0.00 0.00 510-000-4652 Fair Value Of Investments 0.00 0.00 0.00 0.00 0.00 510-000-4701 Transfers In 0.00 0.00 0.00 0.00 0.00
510-000-4710 Miscellaneous Revenue 0.00 0.00 800.00 -800.00 -800.00 510-213-5213 Permits & Fees 0.00 0.00 0.00 0.00 0.00
510-310-5213 Permits & Fees 0.00 0.00 0.00 0.00 0.00
510-310-5365 Travel, Meetings, Dues 0.00 0.00 0.00 0.00 0.00 510-310-5390 Insurance-General 0.00 0.00 0.00 0.00 0.00 EB34
228
Trial Balance Date Range: 07/01/2020 - 08/31/2020
8/26/2020 11:34:16 AM Page 27 of 47
Account Name
Period
Total Debits
Period
Beginning Balance Total Credits Net Change Ending Balance 510-310-5400 Services - Consulting 0.00 0.00 0.00 0.00 0.00 510-310-5450 Bad Debt 0.00 0.00 0.00 0.00 0.00
510-310-5510 Depreciation Expense 0.00 0.00 0.00 0.00 0.00 510-310-5550 Administration Fee Allocation 0.00 0.00 0.00 0.00 0.00 510-310-5560 Motor Pool 0.00 0.00 0.00 0.00 0.00
510-310-5720 Interest Expense 0.00 60,833.47 0.00 60,833.47 60,833.47 510-310-5730 Debt Repayment-Principal 0.00 165,887.79 0.00 165,887.79 165,887.79 510-310-5902 Transfers Out 0.00 0.00 0.00 0.00 0.00
510-320-5204 Office Supplies 0.00 13.77 0.00 13.77 13.77 510-320-5222 Distribution, Parts & Material 0.00 267.58 0.00 267.58 267.58 510-320-5312 Water Conservation Program 0.00 0.00 0.00 0.00 0.00 510-320-5323 Meter Program 0.00 0.00 0.00 0.00 0.00
510-320-5365 Travel, Meetings, Dues 0.00 0.00 0.00 0.00 0.00 510-320-5367 Training 0.00 504.50 0.00 504.50 504.50
510-320-5375 Maintenance Agreements 0.00 2,000.00 0.00 2,000.00 2,000.00 510-320-5376 Computer Services & Repair 0.00 0.00 0.00 0.00 0.00 510-320-5398 Carr Fire Expenses - Cal Oes 0.00 0.00 0.00 0.00 0.00 510-320-5400 Services - Consulting 0.00 0.00 0.00 0.00 0.00 510-320-5555 Labor Allocation 0.00 144,877.41 0.00 144,877.41 144,877.41 510-320-5826 Small Tools & Equipment 0.00 88.32 0.00 88.32 88.32 510-330-5110 Salaries-Regular 0.00 40,733.59 0.00 40,733.59 40,733.59 510-330-5120 Vacation Pay 0.00 0.00 0.00 0.00 0.00
510-330-5125 Sick Pay 0.00 0.00 0.00 0.00 0.00
510-330-5130 Overtime Payroll 0.00 1,708.53 70.65 1,637.88 1,637.88 510-330-5150 Ins.-Health 0.00 6,381.45 0.00 6,381.45 6,381.45 510-330-5155 Opeb Contribution 0.00 0.00 0.00 0.00 0.00 510-330-5160 Pension Expense 0.00 0.00 0.00 0.00 0.00
510-330-5165 Ins.-Dental 0.00 886.53 0.00 886.53 886.53 510-330-5170 Ins.-Vision 0.00 284.34 0.00 284.34 284.34 510-330-5175 Ins.-Disability 0.00 653.64 0.00 653.64 653.64 510-330-5180 Retirement 0.00 32,492.37 0.00 32,492.37 32,492.37 510-330-5185 Medicare 0.00 563.94 0.00 563.94 563.94
510-330-5190 Unemployment Tax 0.00 0.00 0.00 0.00 0.00
510-330-5195 Work Comp 0.00 458.98 458.98 0.00 0.00
510-330-5201 Water Purchases 0.00 0.00 0.00 0.00 0.00
510-330-5204 Office Supplies 0.00 0.00 0.00 0.00 0.00
510-330-5205 General Operating Supplies 0.00 32.79 0.00 32.79 32.79 510-330-5211 Chemicals 0.00 814.11 0.00 814.11 814.11
510-330-5214 Lab Supplies & Equipment 0.00 0.00 0.00 0.00 0.00 510-330-5215 C V Restoration Fund 0.00 0.00 0.00 0.00 0.00 510-330-5306 General Maintenance 0.00 197.23 0.00 197.23 197.23 510-330-5310 Utilities 0.00 9,276.98 0.00 9,276.98 9,276.98 510-330-5312 Water Conservation Program 0.00 789.42 0.00 789.42 789.42 510-330-5313 Lab Testing 0.00 709.60 0.00 709.60 709.60 510-330-5320 Telephone 0.00 195.58 0.00 195.58 195.58
510-330-5325 Generator Maintenance 0.00 0.00 0.00 0.00 0.00 510-330-5330 Alarms 0.00 70.00 0.00 70.00 70.00
510-330-5334 Maint., Equipment 0.00 292.10 0.00 292.10 292.10 510-330-5365 Travel, Meetings, Dues 0.00 185.50 0.00 185.50 185.50 510-330-5367 Training 0.00 0.00 0.00 0.00 0.00
510-330-5394 Safety 0.00 266.82 0.00 266.82 266.82
510-330-5398 Carr Fire Expenses - Cal Oes 0.00 0.00 0.00 0.00 0.00 510-330-5399 Carr Fire Expenses - Fema 0.00 0.00 0.00 0.00 0.00 510-330-5400 Services - Consulting 0.00 0.00 0.00 0.00 0.00 510-330-5440 Services-Miscellaneous 0.00 0.00 0.00 0.00 0.00 510-330-5555 Labor Allocation 0.00 0.00 0.00 0.00 0.00
510-330-5825 Equipment Rental Fees 0.00 0.00 0.00 0.00 0.00 510-330-5826 Small Tools & Equipment 0.00 118.36 0.00 118.36 118.36 510-340-5802 30 Hp Air Scour Blower 0.00 0.00 0.00 0.00 0.00 EB35
229
Trial Balance Date Range: 07/01/2020 - 08/31/2020
8/26/2020 11:34:16 AM Page 28 of 47
Account Name
Period
Total Debits
Period
Beginning Balance Total Credits Net Change Ending Balance 510-340-5807 Filtered Water Pump Rebuild 0.00 0.00 0.00 0.00 0.00 510-340-5808 Portable Office Building 0.00 0.00 0.00 0.00 0.00 510-340-5809 Scada Upgrade 0.00 0.00 0.00 0.00 0.00
510-340-5823 Temperature Modeling 0.00 0.00 0.00 0.00 0.00 510-340-6101 Capital Project Reserve Alloc. 0.00 0.00 0.00 0.00 0.00 510-340-6102 Toyon Water Plan Demolition 0.00 0.00 0.00 0.00 0.00 510-340-6103 Filter No 1 Rehab 0.00 0.00 0.00 0.00 0.00 510-340-6104 Volute Submersible Pump 0.00 0.00 0.00 0.00 0.00 510-340-6105 Backwash Separation Tank 0.00 0.00 0.00 0.00 0.00 510-340-6106 Turbidity Meter Replacement 0.00 0.00 0.00 0.00 0.00 510-340-6107 Storage Tank Maintenance 0.00 0.00 0.00 0.00 0.00 510-340-6108 Centimudi Tank 0.00 0.00 0.00 0.00 0.00
510-340-6109 Bv Intertie Electric Upgrade 0.00 980.00 0.00 980.00 980.00 510-340-6110 Sludge Pump #2 0.00 0.00 0.00 0.00 0.00
510-340-6111 Filter Electric Panels 0.00 40,900.24 0.00 40,900.24 40,900.24 510-340-6112 Onsite Generation 0.00 0.00 0.00 0.00 0.00 510-340-6113 Raw Water Pump - Filter Plant (Bor) 0.00 0.00 0.00 0.00 0.00 510-340-6114 Stainless Steel Inline Static Mixer 0.00 0.00 0.00 0.00 0.00 510-340-6115 Wtp Pipeline Anchorage Project 0.00 0.00 0.00 0.00 0.00 510-340-6116 Retaining Wall 0.00 0.00 0.00 0.00 0.00
510-340-6117 Water Master Plan Update 0.00 0.00 0.00 0.00 0.00 510-340-6118 Particle Counters 0.00 0.00 0.00 0.00 0.00 Fund 510 Total: 0.00 1,110,337.11 1,110,337.11 0.00 0.00 EB36
230
Trial Balance Date Range: 07/01/2020 - 08/31/2020
8/26/2020 11:34:16 AM Page 29 of 47
Account Name
Period
Total Debits
Period
Beginning Balance Total Credits Net Change Ending Balance Fund: 520 - ELECTRIC
520-000-1101 Pooled Cash - Electric 3,986,205.36 413,049.67 943,513.61 -530,463.94 3,455,741.42 520-000-1121 Long Term Investment-Wells Fargo 13,868,088.51 0.00 0.00 0.00 13,868,088.51 520-000-1152 Due From Investment Pool 5,844,784.13 1,500,000.00 0.00 1,500,000.00 7,344,784.13 520-000-1211 Taxes Receivable 0.00 0.00 0.00 0.00 0.00
520-000-1212 Interest Receivable 45,987.27 0.00 0.00 0.00 45,987.27 520-000-1215 Accts Receivable-Utilities 1,098,526.33 139,532.62 159,754.34 1,118,748.05 -958,993.71 520-000-1216 Allowance-Uncollected Accts -12,081.44 0.00 2,244.87 -2,244.87 -14,326.31 520-000-1218 Accts Receivable-Miscell 0.00 0.00 2,064.30 -2,064.30 -2,064.30 520-000-1224 Public Benefit Receivable 0.00 0.00 22,718.56 -22,718.56 -22,718.56 520-000-1244 Amp - Receivable 6,661.48 0.00 4,775.95 -4,775.95 1,885.53 520-000-1310 Deposits W/Other Agencies 408,271.51 0.00 0.00 0.00 408,271.51 520-000-1361 Renewable Energy Credits 0.00 0.00 0.00 0.00 0.00 520-000-1365 Prepaid Expense 149,452.08 0.00 0.00 0.00 149,452.08 520-000-1368 Prepaid Expense-Reu 0.00 0.00 0.00 0.00 0.00 520-000-1460 Inventory 424,893.12 0.00 0.00 0.00 424,893.12 520-000-1622 Advance To Other Funds 717,765.34 0.00 0.00 0.00 717,765.34 520-000-1831 Land 32,364.05 0.00 0.00 0.00 32,364.05
520-000-1832 Electric System 22,154,617.70 0.00 0.00 0.00 22,154,617.70 520-000-1838 Buildings 782,993.95 0.00 0.00 0.00 782,993.95 520-000-1839 Equipment 196,100.02 0.00 0.00 0.00 196,100.02 520-000-1851 Allow For Depreciation -14,966,452.08 0.00 0.00 0.00 -14,966,452.08 520-000-1873 Construction In Progress 440,579.74 0.00 0.00 0.00 440,579.74 520-000-1929 Net Opeb Asset -331,091.43 0.00 0.00 0.00 -331,091.43 520-000-1942 Deferred Outflows Of Resources 798,180.50 0.00 0.00 0.00 798,180.50 520-000-2105 Accounts Payable - Electric -1,048,444.95 164,787.76 0.00 164,787.76 -883,657.19 520-000-2144 Amp - Liability -6,514.44 4,775.95 0.00 4,775.95 -1,738.49 520-000-2201 Contracts Payable-Retention 0.00 0.00 0.00 0.00 0.00 520-000-2306 Wages/Taxes Payable 0.00 51,726.10 0.00 51,726.10 51,726.10 520-000-2307 Accrued Payroll Taxes 0.00 6,079.99 0.00 6,079.99 6,079.99 520-000-2461 Due To Other Governments 0.00 892,764.47 0.00 892,764.47 892,764.47 520-000-2825 Accrued Vacation Payable -92,349.32 0.00 0.00 0.00 -92,349.32 520-000-2828 Accrued Sick Leave -26,290.27 0.00 0.00 0.00 -26,290.27 520-000-2840 Net Pension Liability -2,453,061.00 0.00 0.00 0.00 -2,453,061.00 520-000-2941 Deferred Inflows Of Resources -402,845.86 0.00 0.00 0.00 -402,845.86 520-000-3100 Encumbrances 0.00 0.00 0.00 0.00 0.00
520-000-3101 Reserve For Encumbrances 11.87 0.00 0.00 0.00 11.87 520-000-3103 Reserve For Public Benefit -883,773.20 0.00 0.00 0.00 -883,773.20 520-000-3410 Balance Sheet Control 0.00 0.00 0.00 0.00 0.00 520-000-3411 Fund Balance -25,975,432.37 0.00 0.00 0.00 -25,975,432.37 520-000-3412 Revenue Control 0.00 0.00 0.00 0.00 0.00
520-000-3413 Expenditure Control 0.00 0.00 0.00 0.00 0.00 520-000-3450 Contributed Capital -1,434,160.01 0.00 0.00 0.00 -1,434,160.01 520-000-3451 Contrib. Cap. - Developers -3,322,986.59 0.00 0.00 0.00 -3,322,986.59 520-000-4335 Mutual Aid 0.00 0.00 0.00 0.00 0.00
520-000-4390 Fema Proceeds 0.00 0.00 0.00 0.00 0.00
520-000-4402 Sales-Utility Services 0.00 -2,023,958.58 0.00 2,023,958.58 -2,023,958.58 520-000-4404 Sales-Industrial 0.00 0.00 993,053.48 -993,053.48 -993,053.48 520-000-4415 Emission Allowance Sales 0.00 0.00 0.00 0.00 0.00 520-000-4419 Non-Operating Revenue 0.00 0.00 0.00 0.00 0.00 520-000-4420 Public Benefit 0.00 0.00 85,914.16 -85,914.16 -85,914.16 520-000-4651 Interest On Investments 0.00 0.00 0.00 0.00 0.00 520-000-4652 Fair Value Of Investments 0.00 0.00 0.00 0.00 0.00 520-000-4655 Interest Income 0.00 0.00 0.00 0.00 0.00
520-000-4705 Sales Of Assets 0.00 0.00 0.00 0.00 0.00
520-000-4710 Miscellaneous Revenue 0.00 0.00 24,899.19 -24,899.19 -24,899.19 520-000-4775 Capital Contributions 0.00 0.00 0.00 0.00 0.00 520-310-5290 Public Benefit Program 0.00 21,299.89 0.00 21,299.89 21,299.89 520-310-5295 California Climate Credit 0.00 0.00 0.00 0.00 0.00 EB37
231
Trial Balance Date Range: 07/01/2020 - 08/31/2020
8/26/2020 11:34:16 AM Page 30 of 47
Account Name
Period
Total Debits
Period
Beginning Balance Total Credits Net Change Ending Balance 520-310-5365 Travel, Meetings, Dues 0.00 24,779.96 0.00 24,779.96 24,779.96 520-310-5390 Insurance-General 0.00 0.00 0.00 0.00 0.00 520-310-5400 Services - Consulting 0.00 0.00 0.00 0.00 0.00 520-310-5450 Bad Debt 0.00 0.00 0.00 0.00 0.00
520-310-5510 Depreciation Expense 0.00 0.00 0.00 0.00 0.00 520-310-5550 Administration Fee Allocation 0.00 0.00 0.00 0.00 0.00 520-310-5560 Motor Pool 0.00 0.00 0.00 0.00 0.00
520-310-5890 Loss On Sale Of Assets 0.00 0.00 0.00 0.00 0.00 520-310-5902 Transfers Out 0.00 0.00 0.00 0.00 0.00
520-320-5110 Salaries-Regular 0.00 208,549.59 0.00 208,549.59 208,549.59 520-320-5120 Vacation Pay 0.00 0.00 0.00 0.00 0.00
520-320-5125 Sick Pay 0.00 0.00 0.00 0.00 0.00
520-320-5130 Overtime Payroll 0.00 8,162.53 0.00 8,162.53 8,162.53 520-320-5150 Ins.-Health 0.00 24,910.73 0.00 24,910.73 24,910.73 520-320-5155 Opeb Contribution 0.00 0.00 0.00 0.00 0.00 520-320-5160 Pension Expense 0.00 0.00 0.00 0.00 0.00
520-320-5165 Ins.-Dental 0.00 4,200.45 0.00 4,200.45 4,200.45 520-320-5170 Ins.-Vision 0.00 1,153.50 0.00 1,153.50 1,153.50 520-320-5175 Ins.-Disability 0.00 2,880.84 0.00 2,880.84 2,880.84 520-320-5180 Retirement 0.00 164,780.47 0.00 164,780.47 164,780.47 520-320-5185 Medicare 0.00 2,892.23 0.00 2,892.23 2,892.23 520-320-5190 Unemployment Tax 0.00 0.00 0.00 0.00 0.00
520-320-5195 Work Comp 0.00 2,064.30 2,064.30 0.00 0.00 520-320-5205 General Operating Supplies 0.00 318.19 0.00 318.19 318.19 520-320-5207 Postage 0.00 0.00 0.00 0.00 0.00
520-320-5304 Operations 0.00 14,725.32 0.00 14,725.32 14,725.32 520-320-5306 California Surcharge 0.00 0.00 0.00 0.00 0.00 520-320-5310 Utilities 0.00 0.00 0.00 0.00 0.00
520-320-5315 Public Info Program 0.00 0.00 0.00 0.00 0.00 520-320-5316 Building Maintenance 0.00 0.00 0.00 0.00 0.00 520-320-5317 Maintenance, Substation 0.00 39,295.55 0.00 39,295.55 39,295.55 520-320-5320 Telephone 0.00 641.38 0.00 641.38 641.38
520-320-5323 Meter Program 0.00 4,635.60 0.00 4,635.60 4,635.60 520-320-5324 Transmission Rebuild 0.00 0.00 0.00 0.00 0.00 520-320-5326 Services - Janitorial 0.00 311.50 0.00 311.50 311.50 520-320-5330 Alarms 0.00 70.00 0.00 70.00 70.00
520-320-5361 Site Clean-Up 0.00 0.00 0.00 0.00 0.00
520-320-5365 Travel, Meetings, Dues 0.00 65.56 0.00 65.56 65.56 520-320-5367 Training 0.00 0.00 0.00 0.00 0.00
520-320-5375 Maintenance Agreements 0.00 97,501.98 0.00 97,501.98 97,501.98 520-320-5376 Computer Services & Repair 0.00 0.00 0.00 0.00 0.00 520-320-5390 Insurance-General 0.00 0.00 0.00 0.00 0.00 520-320-5394 Safety 0.00 8,842.95 0.00 8,842.95 8,842.95 520-320-5398 Carr Fire Expenses - Cal Oes 0.00 0.00 0.00 0.00 0.00 520-320-5399 Carr Fire Expenses - Fema 0.00 0.00 0.00 0.00 0.00 520-320-5400 Services - Consulting 0.00 0.00 0.00 0.00 0.00 520-320-5440 Services-Miscellaneous 0.00 0.00 0.00 0.00 0.00 520-320-5555 Labor Allocation 0.00 0.00 0.00 0.00 0.00
520-320-5825 Equipment Rental Fees 0.00 0.00 0.00 0.00 0.00 520-320-5826 Small Tools & Equipment 0.00 0.00 0.00 0.00 0.00 520-330-5201 Power Purchase 0.00 430,797.48 0.00 430,797.48 430,797.48 520-330-5202 Purchase Power - Industrial Pass Throu 0.00 891,084.34 0.00 891,084.34 891,084.34 520-330-5203 Distributed Generation Purchases 0.00 3,689.26 0.00 3,689.26 3,689.26 520-330-5205 General Operating Supplies 0.00 8.56 0.00 8.56 8.56 520-330-5208 Carbon Emission Purchase (Co2) 0.00 0.00 0.00 0.00 0.00 520-330-5209 Power Purchase Amortization 0.00 0.00 0.00 0.00 0.00 520-330-5212 Ca Energy Surcharge Tax 0.00 0.00 0.00 0.00 0.00 520-330-5215 Cvp Restoration Fund 0.00 25,333.02 0.00 25,333.02 25,333.02 520-330-5305 Transmission (Cotp And Cvp) 0.00 36,227.52 0.00 36,227.52 36,227.52 EB38
232
Trial Balance Date Range: 07/01/2020 - 08/31/2020
8/26/2020 11:34:16 AM Page 31 of 47
Account Name
Period
Total Debits
Period
Beginning Balance Total Credits Net Change Ending Balance 520-330-5320 Telephone 0.00 396.04 0.00 396.04 396.04
520-330-5365 Travel, Meetings, Dues 0.00 650.44 0.00 650.44 650.44 520-330-5376 Computer Services & Repair 0.00 0.00 0.00 0.00 0.00 520-330-5399 Carr Fire Expenses - Fema 0.00 0.00 0.00 0.00 0.00 520-330-5400 Services - Consulting 0.00 0.00 0.00 0.00 0.00 520-330-5410 Keswick-Knauf Wapa Fiber Consulting 0.00 0.00 0.00 0.00 0.00 520-340-5804 Inspection Software 0.00 0.00 0.00 0.00 0.00 520-340-5820 Cvs Upgrade 0.00 0.00 0.00 0.00 0.00
520-340-6119 Mutual Aid 0.00 0.00 0.00 0.00 0.00
520-340-6120 Sgip Substation Project 0.00 0.00 0.00 0.00 0.00 520-340-6121 Flanagan Control Systems 0.00 0.00 0.00 0.00 0.00 520-340-6122 Keswick-Knauf Reconductoring 0.00 0.00 0.00 0.00 0.00 520-340-6123 Relays In Knauf And Cv Substations 0.00 0.00 0.00 0.00 0.00 520-340-6124 Distribution System Replacements 0.00 0.00 0.00 0.00 0.00 520-340-6125 Smart Meter Replacement (Public Ben 0.00 10,747.59 0.00 10,747.59 10,747.59 520-340-6126 Interstate 5 Urd Crossings 0.00 0.00 0.00 0.00 0.00 520-340-6127 Fiber Communications 0.00 0.00 0.00 0.00 0.00 520-340-6128 Facilities Upgrade (Public Benefit) 0.00 0.00 0.00 0.00 0.00 520-340-6129 Shasta Dam Blvd Lights 0.00 0.00 0.00 0.00 0.00 520-340-6130 Distribution System Modernize 0.00 0.00 0.00 0.00 0.00 520-340-6131 Knauf Battery Replacement 0.00 0.00 0.00 0.00 0.00 520-340-6132 Twin Lakes Entrance 0.00 0.00 0.00 0.00 0.00 520-340-6133 Twin Lakes Secondary 0.00 0.00 0.00 0.00 0.00 520-340-6134 Wwtp - Genset 0.00 0.00 0.00 0.00 0.00
520-340-6135 Hvac- City Hall (Public Benefit) 0.00 0.00 0.00 0.00 0.00 Fund 520 Total: 0.00 5,223,955.05 5,223,955.05 0.00 0.00 EB39
233
Trial Balance Date Range: 07/01/2020 - 08/31/2020
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Account Name
Period
Total Debits
Period
Beginning Balance Total Credits Net Change Ending Balance Fund: 530 - WASTEWATER
530-000-1101 Pooled Cash - Wastewater 3,385,213.66 1,346,759.32 0.00 1,346,759.32 4,731,972.98 530-000-1121 Long Term Investment-Wells Fargo 450,493.60 0.00 0.00 0.00 450,493.60 530-000-1152 Due From Investment Pool 1,791,670.19 0.00 0.00 0.00 1,791,670.19 530-000-1209 Grant Receivable 0.00 0.00 285,918.00 -285,918.00 -285,918.00 530-000-1211 Taxes Receivable 0.00 0.00 0.00 0.00 0.00
530-000-1212 Interest Receivable 5,126.33 0.00 0.00 0.00 5,126.33 530-000-1215 Accts Receivable-Utilities 275,805.53 166,297.36 0.00 109,508.17 -109,508.17 530-000-1216 Allowance-Uncollected Accts -5,665.42 0.00 1,587.32 -1,587.32 -7,252.74 530-000-1218 Accts Receivable-Miscell 0.00 0.00 461.06 -461.06 -461.06 530-000-1368 Prepaid Expense 975,613.74 40,406.68 0.00 40,406.68 1,016,020.42 530-000-1713 Loans Receivable 0.00 0.00 0.00 0.00 0.00
530-000-1831 Land 210,291.10 0.00 0.00 0.00 210,291.10
530-000-1835 Sewer System 28,106,411.09 0.00 0.00 0.00 28,106,411.09 530-000-1838 Buildings 39,303.85 0.00 0.00 0.00 39,303.85 530-000-1839 Equipment 110,620.34 0.00 0.00 0.00 110,620.34 530-000-1851 Allow For Depreciation -20,500,353.77 0.00 0.00 0.00 -20,500,353.77 530-000-1873 Construction In Progress 19,165,509.43 0.00 0.00 0.00 19,165,509.43 530-000-1929 Net Opeb Asset -92,518.76 0.00 0.00 0.00 -92,518.76 530-000-1942 Deferred Outflows Of Resources 171,632.15 0.00 0.00 0.00 171,632.15 530-000-2105 Accounts Payable - Wastewater -37,094.47 1,503,407.85 0.00 1,503,407.85 1,466,313.38 530-000-2201 Contracts Payable- Retention -975,613.74 0.00 40,406.68 -40,406.68 -1,016,020.42 530-000-2306 Wages/Taxes Payable 0.00 11,439.61 0.00 11,439.61 11,439.61 530-000-2307 Accrued Payroll Taxes 0.00 1,318.13 0.00 1,318.13 1,318.13 530-000-2461 Due To Other Governments 0.00 0.00 0.00 0.00 0.00 530-000-2712 Advance From Other Funds -62,280.61 -62,280.61 0.00 0.00 0.00 530-000-2825 Accrued Vacation Payable -31,979.83 0.00 0.00 0.00 -31,979.83 530-000-2826 Loans Payable - Construction Loan -5,802,740.00 0.00 0.00 0.00 -5,802,740.00 530-000-2828 Accrued Sick Leave -8,881.00 0.00 0.00 0.00 -8,881.00 530-000-2840 Net Pension Liability -462,774.01 0.00 0.00 0.00 -462,774.01 530-000-2941 Deferred Inflows Of Resources -93,674.67 0.00 0.00 0.00 -93,674.67 530-000-3100 Encumbrances 0.00 0.00 0.00 0.00 0.00
530-000-3101 Reserve For Encumbrances 0.00 0.00 0.00 0.00 0.00 530-000-3159 Capital Reserve -6,647,878.00 0.00 0.00 0.00 -6,647,878.00 530-000-3410 Balance Sheet Control 0.00 0.00 0.00 0.00 0.00 530-000-3411 Fund Balance -11,577,720.28 0.00 0.00 0.00 -11,577,720.28 530-000-3412 Revenue Control 0.00 0.00 0.00 0.00 0.00
530-000-3413 Expenditure Control 0.00 0.00 0.00 0.00 0.00 530-000-3450 Contributed Capital -8,388,516.45 0.00 0.00 0.00 -8,388,516.45 530-000-3498 Prior Period Adjustment 0.00 0.00 0.00 0.00 0.00 530-000-4370 State Grant 0.00 0.00 0.00 0.00 0.00
530-000-4371 State Grant-Clean H20 State Revolving 0.00 0.00 0.00 0.00 0.00 530-000-4390 Fema Proceeds 0.00 0.00 0.00 0.00 0.00
530-000-4402 Sales-Utility Services 0.00 -395,193.65 0.00 395,193.65 -395,193.65 530-000-4403 Sales-Reclaimed Water 0.00 0.00 25.00 -25.00 -25.00 530-000-4405 Wastewater - Liftstation Surcharge 0.00 0.00 0.00 0.00 0.00 530-000-4420 Service Connection Fee 0.00 0.00 300.00 -300.00 -300.00 530-000-4651 Interest On Investments 0.00 0.00 0.00 0.00 0.00 530-000-4652 Fair Value Of Investments 0.00 0.00 0.00 0.00 0.00 530-000-4701 Transfers In 0.00 0.00 0.00 0.00 0.00
530-000-4710 Miscellaneous Revenue 0.00 0.00 0.00 0.00 0.00 530-000-4765 Pasture Rent 0.00 0.00 0.00 0.00 0.00
530-000-4770 Other Financing Sources 0.00 0.00 3,300,505.00 -3,300,505.00 -3,300,505.00 530-310-5205 General Operating Supplies 0.00 0.00 0.00 0.00 0.00 530-310-5213 Permits & Fees 0.00 0.00 0.00 0.00 0.00
530-310-5390 Insurance-General 0.00 0.00 0.00 0.00 0.00 530-310-5400 Services - Consulting 0.00 535.00 0.00 535.00 535.00 530-310-5450 Bad Debt 0.00 0.00 0.00 0.00 0.00
530-310-5510 Depreciation Expense 0.00 0.00 0.00 0.00 0.00 EB40
234
Trial Balance Date Range: 07/01/2020 - 08/31/2020
8/26/2020 11:34:16 AM Page 33 of 47
Account Name
Period
Total Debits
Period
Beginning Balance Total Credits Net Change Ending Balance 530-310-5550 Administration Fee Allocation 0.00 0.00 0.00 0.00 0.00 530-310-5560 Motor Pool 0.00 0.00 0.00 0.00 0.00
530-310-5720 Interest Expense 0.00 0.00 0.00 0.00 0.00
530-310-5730 Debt Repayment-Principal 0.00 0.00 0.00 0.00 0.00 530-310-5735 Debt Principal 0.00 0.00 0.00 0.00 0.00
530-310-5902 Transfers Out 0.00 0.00 0.00 0.00 0.00
530-310-5971 Other Financing Uses 0.00 269,292.00 269,292.00 0.00 0.00 530-320-5204 Office Supplies 0.00 13.78 0.00 13.78 13.78 530-320-5213 Permits & Fees 0.00 244.50 0.00 244.50 244.50 530-320-5310 Utilities 0.00 13,291.66 0.00 13,291.66 13,291.66 530-320-5311 Maint., Collect Syst. 0.00 101.89 0.00 101.89 101.89 530-320-5314 Lift Station Maint 0.00 189.64 0.00 189.64 189.64 530-320-5320 Telephone 0.00 286.25 0.00 286.25 286.25
530-320-5325 Generator Maintenance 0.00 0.00 0.00 0.00 0.00 530-320-5365 Travel, Meetings, Dues 0.00 0.00 0.00 0.00 0.00 530-320-5367 Training 0.00 188.00 0.00 188.00 188.00
530-320-5375 Maintenance Agreements 0.00 2,000.00 0.00 2,000.00 2,000.00 530-320-5398 Carr Fire Expenses - Cal Oes 0.00 0.00 0.00 0.00 0.00 530-320-5400 Services - Consulting 0.00 0.00 0.00 0.00 0.00 530-320-5555 Labor Allocation 0.00 119,576.43 0.00 119,576.43 119,576.43 530-320-5826 Small Tools & Equipment 0.00 0.00 0.00 0.00 0.00 530-330-5110 Salaries-Regular 0.00 46,770.36 0.00 46,770.36 46,770.36 530-330-5120 Vacation Pay 0.00 0.00 0.00 0.00 0.00
530-330-5125 Sick Pay 0.00 0.00 0.00 0.00 0.00
530-330-5130 Overtime Payroll 0.00 5,225.23 0.00 5,225.23 5,225.23 530-330-5150 Ins.-Health 0.00 7,381.69 0.00 7,381.69 7,381.69 530-330-5155 Opeb Contribution 0.00 0.00 0.00 0.00 0.00 530-330-5160 Pension Expense 0.00 0.00 0.00 0.00 0.00
530-330-5165 Ins.-Dental 0.00 1,244.46 0.00 1,244.46 1,244.46 530-330-5170 Ins.-Vision 0.00 346.05 0.00 346.05 346.05 530-330-5175 Ins.-Disability 0.00 653.64 0.00 653.64 653.64 530-330-5180 Retirement 0.00 32,574.76 0.00 32,574.76 32,574.76 530-330-5185 Medicare 0.00 703.36 0.00 703.36 703.36
530-330-5190 Unemployment Tax 0.00 0.00 0.00 0.00 0.00
530-330-5195 Work Comp 0.00 461.06 461.06 0.00 0.00
530-330-5205 General Operating Supplies 0.00 45.75 0.00 45.75 45.75 530-330-5210 Janitorial Supplies 0.00 116.14 0.00 116.14 116.14 530-330-5211 Chemicals 0.00 36,451.95 0.00 36,451.95 36,451.95 530-330-5213 Permits & Fees 0.00 2,414.70 0.00 2,414.70 2,414.70 530-330-5214 Lab Supplies 0.00 101.92 0.00 101.92 101.92 530-330-5306 General Maintenance 0.00 109.79 0.00 109.79 109.79 530-330-5310 Utilities 0.00 35,260.76 0.00 35,260.76 35,260.76 530-330-5311 Discharge Permit Compliance 0.00 0.00 0.00 0.00 0.00 530-330-5313 Lab Testing 0.00 387.20 0.00 387.20 387.20 530-330-5316 Building Maintenance 0.00 0.00 0.00 0.00 0.00 530-330-5320 Telephone 0.00 198.84 0.00 198.84 198.84
530-330-5326 Services - Janitorial 0.00 154.00 0.00 154.00 154.00 530-330-5330 Alarms 0.00 70.00 0.00 70.00 70.00
530-330-5335 Equipment Repair Maint 0.00 625.00 0.00 625.00 625.00 530-330-5361 Site Clean-Up 0.00 0.00 0.00 0.00 0.00
530-330-5365 Travel, Meetings, Dues 0.00 275.00 0.00 275.00 275.00 530-330-5376 Computer Services & Repair 0.00 0.00 0.00 0.00 0.00 530-330-5390 Insurance-General 0.00 0.00 0.00 0.00 0.00 530-330-5394 Safety 0.00 241.30 0.00 241.30 241.30
530-330-5400 Services - Consulting 0.00 1,509.30 0.00 1,509.30 1,509.30 530-330-5440 Services-Miscellaneous 0.00 0.00 0.00 0.00 0.00 530-330-5555 Labor Allocation 0.00 0.00 0.00 0.00 0.00
530-330-5826 Small Tools & Equipment 0.00 0.00 0.00 0.00 0.00 530-340-5825 WWTP Ongoing Engineering Services 0.00 0.00 0.00 0.00 0.00 EB41
235
Trial Balance Date Range: 07/01/2020 - 08/31/2020
8/26/2020 11:34:16 AM Page 34 of 47
Account Name
Period
Total Debits
Period
Beginning Balance Total Credits Net Change Ending Balance 530-340-6136 Capital Project Reserve Allocation 0.00 0.00 0.00 0.00 0.00 530-340-6137 Pine Grove Force Main Replacement 0.00 0.00 0.00 0.00 0.00 530-340-6138 Sewer Line Repairs 0.00 0.00 0.00 0.00 0.00 530-340-6139 Pump Station No 3 Bypass Force Main 0.00 113,151.43 0.00 113,151.43 113,151.43 530-340-6140 Iron Court Sewer Project 0.00 0.00 0.00 0.00 0.00 530-340-6141 Wwtp Design 0.00 0.00 0.00 0.00 0.00
530-340-6142 Wwtp Construction Management 0.00 0.00 0.00 0.00 0.00 530-340-6143 Wwtp Construction 0.00 808,133.51 0.00 808,133.51 808,133.51 530-340-6144 Wwtp Financing Costs 0.00 0.00 0.00 0.00 0.00 530-340-6145 Wwtp Materials Testing 0.00 0.00 0.00 0.00 0.00 Fund 530 Total: 0.00 4,403,657.94 4,403,657.94 0.00 0.00 EB42
236
Trial Balance Date Range: 07/01/2020 - 08/31/2020
8/26/2020 11:34:16 AM Page 35 of 47
Account Name
Period
Total Debits
Period
Beginning Balance Total Credits Net Change Ending Balance Fund: 540 - INDUSTRIAL PARK
540-000-1101 Pooled Cash - Industrial Park -34,713.24 -82,491.85 6,067.21 53,845.82 -47,778.61 540-000-1211 Taxes Receivable 0.00 0.00 6,752.80 -6,752.80 -6,752.80 540-000-1216 Allowance-Uncollected Accts 146.21 0.00 0.00 0.00 146.21 540-000-1218 Accts Receivable-Miscell 0.00 0.00 524.01 -524.01 -524.01 540-000-1223 Assessments Receivable 538,036.13 0.00 0.00 0.00 538,036.13 540-000-1368 Prepaid Expense 0.00 0.00 0.00 0.00 0.00
540-000-1831 Land 1,392,696.00 0.00 0.00 0.00 1,392,696.00 540-000-2105 Accounts Payable - Industrial Park 0.00 1,088.36 0.00 1,088.36 1,088.36 540-000-2508 Accrued Interest -12,513.00 0.00 0.00 0.00 -12,513.00 540-000-2760 Due To Other Funds 0.00 0.00 0.00 0.00 0.00 540-000-2803 Bonds Payable -680,000.00 0.00 0.00 0.00 -680,000.00 540-000-2817 Bonds Payable-Current -35,000.00 0.00 0.00 0.00 -35,000.00 540-000-3410 Balance Sheet Control 0.00 0.00 0.00 0.00 0.00 540-000-3411 Fund Balance 387,380.59 0.00 0.00 0.00 387,380.59 540-000-3412 Revenue Control 0.00 0.00 0.00 0.00 0.00
540-000-3413 Expenditure Control 0.00 0.00 0.00 0.00 0.00 540-000-3450 Contributed Capital -1,556,032.69 0.00 0.00 0.00 -1,556,032.69 540-000-4701 Transfers In 0.00 0.00 0.00 0.00 0.00
540-000-4710 Miscellaneous Revenue 0.00 0.00 0.00 0.00 0.00 540-000-4750 Assessments 0.00 0.00 0.00 0.00 0.00
540-000-4751 Landscape Maintenance 0.00 0.00 0.00 0.00 0.00 540-310-5310 Utilities 0.00 51.88 0.00 51.88 51.88
540-310-5363 Utilities-Agency Support 0.00 0.00 0.00 0.00 0.00 540-310-5390 Insurance-General 0.00 0.00 0.00 0.00 0.00 540-310-5400 Services - Consulting 0.00 116.26 0.00 116.26 116.26 540-310-5440 Services-Miscellaneous 0.00 30.17 0.00 30.17 30.17 540-310-5550 Administration Fee Allocation 0.00 0.00 0.00 0.00 0.00 540-310-5720 Interest Expense 0.00 18,768.75 0.00 18,768.75 18,768.75 540-310-5730 Debt Repayment-Principal 0.00 35,000.00 0.00 35,000.00 35,000.00 Fund 540 Total: 0.00 61,122.63 61,122.63 0.00 0.00
EB43
237
Trial Balance Date Range: 07/01/2020 - 08/31/2020
8/26/2020 11:34:16 AM Page 36 of 47
Account Name
Period
Total Debits
Period
Beginning Balance Total Credits Net Change Ending Balance Fund: 610 - MOTOR POOL
610-000-1101 Pooled Cash - Motor Pool -696,344.09 0.00 68,975.56 -68,975.56 -765,319.65 610-000-1152 Due From Investment Pool 332,394.68 0.00 0.00 0.00 332,394.68 610-000-1211 Taxes Receivable 0.00 0.00 0.00 0.00 0.00
610-000-1212 Interest Receivable 1,541.00 0.00 0.00 0.00 1,541.00 610-000-1218 Accts Receivable-Miscell 0.00 0.00 155.26 -155.26 -155.26 610-000-1838 Buildings 219,378.51 0.00 0.00 0.00 219,378.51 610-000-1839 Equipment 131,715.48 0.00 0.00 0.00 131,715.48 610-000-1840 Vehicles 3,297,388.93 0.00 0.00 0.00 3,297,388.93 610-000-1851 Allow For Depreciation -2,936,967.19 0.00 0.00 0.00 -2,936,967.19 610-000-1929 Net Opeb Asset -72,298.92 0.00 0.00 0.00 -72,298.92 610-000-1942 Deferred Outflows Of Resources 72,688.20 0.00 0.00 0.00 72,688.20 610-000-2105 Accounts Payable - Motor Pool -23,536.71 16,718.81 0.00 16,718.81 -6,817.90 610-000-2306 Wages/Taxes Payable 0.00 2,716.00 0.00 2,716.00 2,716.00 610-000-2307 Accrued Payroll Taxes 0.00 400.90 0.00 400.90 400.90 610-000-2461 Due To Other Governments 0.00 0.00 0.00 0.00 0.00 610-000-2712 Advance From Other Funds -17,128.32 -17,128.32 0.00 0.00 0.00 610-000-2825 Accrued Vacation Payable -11,866.54 0.00 0.00 0.00 -11,866.54 610-000-2828 Accrued Sick Leave -3,395.00 0.00 0.00 0.00 -3,395.00 610-000-2840 Net Pension Liability -143,475.75 0.00 0.00 0.00 -143,475.75 610-000-2941 Deferred Inflows Of Resources -56,359.39 0.00 0.00 0.00 -56,359.39 610-000-3100 Encumbrances 0.00 0.00 0.00 0.00 0.00
610-000-3101 Reserve For Encumbrances 0.00 0.00 0.00 0.00 0.00 610-000-3410 Balance Sheet Control 0.00 0.00 0.00 0.00 0.00 610-000-3411 Fund Balance 186,032.60 0.00 0.00 0.00 186,032.60 610-000-3412 Revenue Control 0.00 0.00 0.00 0.00 0.00
610-000-3413 Expenditure Control 0.00 0.00 0.00 0.00 0.00 610-000-3450 Contributed Capital -279,767.49 0.00 0.00 0.00 -279,767.49 610-000-4481 Cost Trans. In-Motor Pool 0.00 0.00 0.00 0.00 0.00 610-000-4651 Interest On Investments 0.00 0.00 0.00 0.00 0.00 610-000-4705 Sales Of Assets 0.00 0.00 0.00 0.00 0.00
610-000-4710 Miscellaneous Revenue 0.00 0.00 0.00 0.00 0.00 610-315-5110 Salaries-Regular 0.00 11,027.20 0.00 11,027.20 11,027.20 610-315-5120 Vacation Pay 0.00 0.00 0.00 0.00 0.00
610-315-5125 Sick Pay 0.00 0.00 0.00 0.00 0.00
610-315-5130 Overtime Payroll 0.00 0.00 0.00 0.00 0.00
610-315-5150 Ins.-Health 0.00 2,050.47 0.00 2,050.47 2,050.47 610-315-5155 Opeb Contribution 0.00 0.00 0.00 0.00 0.00 610-315-5160 Pension Expense 0.00 0.00 0.00 0.00 0.00
610-315-5165 Ins.-Dental 0.00 310.32 0.00 310.32 310.32 610-315-5170 Ins.-Vision 0.00 115.35 0.00 115.35 115.35 610-315-5175 Ins.-Disability 0.00 185.20 0.00 185.20 185.20 610-315-5180 Retirement 0.00 9,168.53 0.00 9,168.53 9,168.53 610-315-5185 Medicare 0.00 145.80 0.00 145.80 145.80
610-315-5190 Unemployment Tax 0.00 0.00 0.00 0.00 0.00
610-315-5195 Work Comp 0.00 155.26 155.26 0.00 0.00
610-315-5205 General Operating Supplies 0.00 0.00 0.00 0.00 0.00 610-315-5210 Janitorial Supplies 0.00 163.38 0.00 163.38 163.38 610-315-5229 Outside Repairs-Labor & Equip 0.00 2,599.80 0.00 2,599.80 2,599.80 610-315-5254 Repair Parts - Patrol Cars 0.00 3,819.99 0.00 3,819.99 3,819.99 610-315-5255 Repair Parts 0.00 3,236.81 0.00 3,236.81 3,236.81 610-315-5256 Fuel 0.00 7,880.53 0.00 7,880.53 7,880.53
610-315-5257 Fuel - Patrol Cars 0.00 6,008.55 0.00 6,008.55 6,008.55 610-315-5310 Utilities 0.00 51.51 0.00 51.51 51.51
610-315-5316 Building Maintenance 0.00 0.00 0.00 0.00 0.00 610-315-5326 Services - Janitorial 0.00 0.00 0.00 0.00 0.00 610-315-5330 Alarms 0.00 70.00 0.00 70.00 70.00
610-315-5358 Contracted Repairs 0.00 0.00 0.00 0.00 0.00 610-315-5361 Site Clean-Up 0.00 0.00 0.00 0.00 0.00
EB44
238
Trial Balance Date Range: 07/01/2020 - 08/31/2020
8/26/2020 11:34:16 AM Page 37 of 47
Account Name
Period
Total Debits
Period
Beginning Balance Total Credits Net Change Ending Balance 610-315-5367 Training 0.00 0.00 0.00 0.00 0.00
610-315-5375 Maintenance Agreements 0.00 0.00 0.00 0.00 0.00 610-315-5390 Insurance-General 0.00 0.00 0.00 0.00 0.00 610-315-5394 Safety 0.00 21.17 0.00 21.17 21.17
610-315-5440 Services-Miscellaneous 0.00 2,440.50 0.00 2,440.50 2,440.50 610-315-5510 Depreciation Expense 0.00 0.00 0.00 0.00 0.00 610-315-5550 Administration Fee Allocation 0.00 0.00 0.00 0.00 0.00 610-315-5720 Interest Expense 0.00 0.00 0.00 0.00 0.00
610-315-5730 Debt Repayment-Principal 0.00 0.00 0.00 0.00 0.00 610-315-5821 Vehicle Replacement 0.00 0.00 0.00 0.00 0.00 610-315-5824 Police Vehicle Replacement 0.00 0.00 0.00 0.00 0.00 610-315-5826 Small Tools & Equipment 0.00 0.00 0.00 0.00 0.00 610-315-5830 Vehicle Lease Payments 0.00 0.00 0.00 0.00 0.00 610-315-5902 Transfers Out 0.00 0.00 0.00 0.00 0.00
Fund 610 Total: 0.00 69,286.08 69,286.08 0.00 0.00
EB45
239
Trial Balance Date Range: 07/01/2020 - 08/31/2020
8/26/2020 11:34:16 AM Page 38 of 47
Account Name
Period
Total Debits
Period
Beginning Balance Total Credits Net Change Ending Balance Fund: 620 - PUBLIC WORKS
620-000-1101 Pooled Cash - Public Works 1,128,192.82 44,909.42 8,460.40 36,449.02 1,164,641.84 620-000-1152 Due From Investment Pool 523,284.52 0.00 0.00 0.00 523,284.52 620-000-1211 Taxes Receivable 0.00 0.00 0.00 0.00 0.00
620-000-1212 Interest Receivable 5,473.00 0.00 0.00 0.00 5,473.00 620-000-1218 Accts Receivable-Miscell 0.00 0.00 1,377.97 -1,377.97 -1,377.97 620-000-1838 Buildings 228,997.57 0.00 0.00 0.00 228,997.57 620-000-1839 Equipment 13,608.28 0.00 0.00 0.00 13,608.28 620-000-1851 Allow For Depreciation -51,774.53 0.00 0.00 0.00 -51,774.53 620-000-1929 Net Opeb Asset -451,831.14 0.00 0.00 0.00 -451,831.14 620-000-1942 Deferred Outflows Of Resources 552,000.34 0.00 0.00 0.00 552,000.34 620-000-2105 Accounts Payable - Public Works -8,231.67 18,513.91 0.00 18,513.91 10,282.24 620-000-2201 Contracts Payable-Retention 0.00 0.00 0.00 0.00 0.00 620-000-2306 Wages/Taxes Payable 0.00 35,108.95 0.00 35,108.95 35,108.95 620-000-2307 Accrued Payroll Taxes 0.01 3,427.95 0.00 3,427.95 3,427.96 620-000-2461 Due To Other Governments 0.00 0.00 0.00 0.00 0.00 620-000-2712 Advance From Other Funds -201,107.77 -201,107.77 0.00 0.00 0.00 620-000-2825 Accrued Vacation Payable -64,442.64 0.00 0.00 0.00 -64,442.64 620-000-2828 Accrued Sick Leave -9,241.00 0.00 0.00 0.00 -9,241.00 620-000-2840 Net Pension Liability -1,349,357.39 0.00 0.00 0.00 -1,349,357.39 620-000-2941 Deferred Inflows Of Resources -383,778.24 0.00 0.00 0.00 -383,778.24 620-000-3100 Encumbrances 0.00 0.00 0.00 0.00 0.00
620-000-3101 Reserve For Encumbrances 0.00 0.00 0.00 0.00 0.00 620-000-3410 Balance Sheet Control 0.00 0.00 0.00 0.00 0.00 620-000-3411 Fund Balance 78,114.77 0.00 0.00 0.00 78,114.77 620-000-3412 Revenue Control 0.00 0.00 0.00 0.00 0.00
620-000-3413 Expenditure Control 0.00 0.00 0.00 0.00 0.00 620-000-3450 Contributed Capital -9,906.93 0.00 0.00 0.00 -9,906.93 620-000-4390 Fema Proceeds 0.00 0.00 0.00 0.00 0.00
620-000-4482 Cost Trans. In-Public Works 0.00 0.00 394,991.73 -394,991.73 -394,991.73 620-000-4651 Interest On Investments 0.00 0.00 0.00 0.00 0.00 620-000-4701 Transfers In 0.00 0.00 0.00 0.00 0.00
620-000-4710 Miscellaneous Revenue 0.00 0.00 162.50 -162.50 -162.50 620-310-5110 Salaries-Regular 0.00 145,350.77 0.00 145,350.77 145,350.77 620-310-5120 Vacation Pay 0.00 0.00 0.00 0.00 0.00
620-310-5125 Sick Pay 0.00 0.00 0.00 0.00 0.00
620-310-5130 Overtime Payroll 0.00 5,579.46 0.00 5,579.46 5,579.46 620-310-5150 Ins.-Health 0.00 26,348.48 0.00 26,348.48 26,348.48 620-310-5155 Opeb Contribution 0.00 0.00 0.00 0.00 0.00 620-310-5160 Pension Expense 0.00 0.00 0.00 0.00 0.00
620-310-5165 Ins.-Dental 0.00 4,394.85 0.00 4,394.85 4,394.85 620-310-5170 Ins.-Vision 0.00 1,231.95 0.00 1,231.95 1,231.95 620-310-5175 Ins.-Disability 0.00 2,157.06 0.00 2,157.06 2,157.06 620-310-5180 Retirement 0.00 108,487.50 0.00 108,487.50 108,487.50 620-310-5185 Medicare 0.00 2,020.03 0.00 2,020.03 2,020.03 620-310-5190 Unemployment Tax 0.00 0.00 0.00 0.00 0.00
620-310-5195 Work Comp 0.00 1,377.97 1,377.97 0.00 0.00 620-310-5205 General Operating Supplies 0.00 332.32 0.00 332.32 332.32 620-310-5210 Janitorial Supplies 0.00 458.89 0.00 458.89 458.89 620-310-5213 Permits & Fees 0.00 0.00 0.00 0.00 0.00
620-310-5306 General Maintenance 0.00 17.77 0.00 17.77 17.77 620-310-5310 Utilities 0.00 1,221.43 0.00 1,221.43 1,221.43 620-310-5316 Building Maintenance 0.00 0.00 0.00 0.00 0.00 620-310-5320 Telephone 0.00 306.43 0.00 306.43 306.43
620-310-5326 Services - Janitorial 0.00 311.50 0.00 311.50 311.50 620-310-5330 Alarms 0.00 140.00 0.00 140.00 140.00
620-310-5365 Travel, Meetings, Dues 0.00 60.00 0.00 60.00 60.00 620-310-5367 Training 0.00 0.00 0.00 0.00 0.00
620-310-5375 Maintenance Agreements 0.00 2,000.00 0.00 2,000.00 2,000.00 EB46
240
Trial Balance Date Range: 07/01/2020 - 08/31/2020
8/26/2020 11:34:16 AM Page 39 of 47
Account Name
Period
Total Debits
Period
Beginning Balance Total Credits Net Change Ending Balance 620-310-5390 Insurance-General 0.00 0.00 0.00 0.00 0.00 620-310-5394 Safety 0.00 386.39 0.00 386.39 386.39
620-310-5398 Carr Fire Expenses - Cal Oes 0.00 0.00 0.00 0.00 0.00 620-310-5400 Services - Consulting 0.00 0.00 0.00 0.00 0.00 620-310-5440 Services-Miscellaneous 0.00 1,159.50 0.00 1,159.50 1,159.50 620-310-5510 Depreciation Expense 0.00 0.00 0.00 0.00 0.00 620-310-5550 Administration Fee Allocation 0.00 0.00 0.00 0.00 0.00 620-310-5560 Motor Pool 0.00 0.00 0.00 0.00 0.00
620-310-5720 Interest Expense 0.00 0.00 0.00 0.00 0.00
620-310-5730 Debt Repayment-Principal 0.00 0.00 0.00 0.00 0.00 620-310-5825 Equipment Rental Fees 0.00 809.83 0.00 809.83 809.83 620-310-5826 Small Tools & Equipment 0.00 148.11 0.00 148.11 148.11 620-310-5873 Signs 0.00 110.10 0.00 110.10 110.10
620-310-5902 Transfers Out 0.00 0.00 0.00 0.00 0.00
Fund 620 Total: 0.00 406,370.57 406,370.57 0.00 0.00
EB47
241
Trial Balance Date Range: 07/01/2020 - 08/31/2020
8/26/2020 11:34:16 AM Page 40 of 47
Account Name
Period
Total Debits
Period
Beginning Balance Total Credits Net Change Ending Balance Fund: 710 - REDEVELOPMENT AGENCY
710-000-1101 Pooled Cash - Redevelopment Agency -1,151,523.92 0.00 0.00 0.00 -1,151,523.92 710-000-1152 Due From Investment Pool 1,649,969.96 0.00 0.00 0.00 1,649,969.96 710-000-1181 Laif -6.33 0.00 0.00 0.00 -6.33
710-000-1212 Interest Receivable 9,698.00 0.00 0.00 0.00 9,698.00 710-000-1458 Inven - Land Held For Resale 484.08 0.00 0.00 0.00 484.08 710-000-2105 Accounts Payable - Redevelopment Ag -150.00 0.00 0.00 0.00 -150.00 710-000-2508 Accrued Interest -9,504.69 0.00 0.00 0.00 -9,504.69 710-000-2645 Deferred Revenue -375,990.03 0.00 0.00 0.00 -375,990.03 710-000-2817 Bonds Payable-Current -300,000.00 0.00 0.00 0.00 -300,000.00 710-000-2826 Loans/Bonds Payable -2,500,000.00 0.00 0.00 0.00 -2,500,000.00 710-000-3194 Reservation For Sale Of Land -484.08 0.00 0.00 0.00 -484.08 710-000-3199 Equity Reserved & Designated 0.00 0.00 0.00 0.00 0.00 710-000-3410 Balance Sheet Control 0.00 0.00 0.00 0.00 0.00 710-000-3411 Fund Balance 2,677,507.01 0.00 0.00 0.00 2,677,507.01 710-000-3412 Revenue Control 0.00 0.00 0.00 0.00 0.00
710-000-3413 Expenditure Control 0.00 0.00 0.00 0.00 0.00 710-000-4106 Rpttf Revenue (Rda) 0.00 0.00 0.00 0.00 0.00 710-000-4651 Interest On Investments 0.00 0.00 0.00 0.00 0.00 710-000-4715 Sales-Land 0.00 0.00 0.00 0.00 0.00
710-610-5333 Contractual Obligations 0.00 0.00 0.00 0.00 0.00 710-610-5390 Insurance-General 0.00 0.00 0.00 0.00 0.00 710-610-5400 Services - Consulting 0.00 0.00 0.00 0.00 0.00 710-610-5440 Services-Miscellaneous 0.00 0.00 0.00 0.00 0.00 710-610-5720 Interest Expense 0.00 0.00 0.00 0.00 0.00
710-610-5730 Debt Repayment-Principal 0.00 0.00 0.00 0.00 0.00 Fund 710 Total: 0.00 0.00 0.00 0.00 0.00
EB48
242
Trial Balance Date Range: 07/01/2020 - 08/31/2020
8/26/2020 11:34:16 AM Page 41 of 47
Account Name
Period
Total Debits
Period
Beginning Balance Total Credits Net Change Ending Balance Fund: 810 - COMMUNITY FACILITIES DISTRICTS
810-000-1101 Pooled Cash - Community FaciliƟes Dis 32,661.28 20,277.56 0.00 12,383.72 -12,383.72 810-000-1152 Due From Investment Pool 336,680.09 0.00 0.00 0.00 336,680.09 810-000-1211 Taxes Receivable 0.00 0.00 713.62 -713.62 -713.62 810-000-1212 Interest Receivable 2,141.00 0.00 0.00 0.00 2,141.00 810-000-2105 Accounts Payable - Community FaciliƟ -250.00 725.00 975.00 0.00 975.00 810-000-2201 Contracts Payable-Retention 0.00 0.00 0.00 0.00 0.00 810-000-2462 Due To Others -337,055.78 0.00 0.00 0.00 -337,055.78 810-000-3100 Encumbrances 0.00 0.00 0.00 0.00 0.00
810-000-3101 Reserve For Encumbrances 0.00 0.00 0.00 0.00 0.00 810-000-3410 Balance Sheet Control 0.00 0.00 0.00 0.00 0.00 810-000-3411 Fund Balance -34,176.59 0.00 0.00 0.00 -34,176.59 810-000-3412 Revenue Control 0.00 0.00 0.00 0.00 0.00
810-000-3413 Expenditure Control 0.00 0.00 0.00 0.00 0.00 810-000-4651 Interest On Investments 0.00 0.00 0.00 0.00 0.00 810-000-4750 Assessments 0.00 0.00 0.00 0.00 0.00
810-310-5400 Services - Consulting 0.00 1,321.00 0.00 1,321.00 1,321.00 810-310-5440 Services-Miscellaneous 0.00 10,801.34 0.00 10,801.34 10,801.34 810-310-6168 Retention Basin Fence 0.00 0.00 0.00 0.00 0.00 Fund 810 Total: 0.00 13,097.34 13,097.34 0.00 0.00
EB49
243
Trial Balance Date Range: 07/01/2020 - 08/31/2020
8/26/2020 11:34:16 AM Page 42 of 47
Account Name
Period
Total Debits
Period
Beginning Balance Total Credits Net Change Ending Balance Fund: 901 - DEFERRED COMP -TRUST ACCOUNT
901-000-1507 Trust Account 1,037,275.71 0.00 0.00 0.00 1,037,275.71 901-000-2810 Trust Account Liability -1,037,275.71 -1,037,275.71 0.00 0.00 0.00 Fund 901 Total: 0.00 0.00 0.00 0.00 0.00
EB50
244
Trial Balance Date Range: 07/01/2020 - 08/31/2020
8/26/2020 11:34:16 AM Page 43 of 47
Account Name
Period
Total Debits
Period
Beginning Balance Total Credits Net Change Ending Balance Fund: 902 - INVESTMENT POOL
902-000-1101 Pooled Cash - Investment Pool 70,159.58 70,159.58 0.00 70,159.58 140,319.16 902-000-1122 Wells Fargo Investments 18,142,929.04 0.00 0.00 0.00 18,142,929.04 902-000-1181 U.S. Treasury Note #2 2,000,000.00 2,000,000.00 0.00 2,000,000.00 4,000,000.00 902-000-1188 Laif 16,063,908.30 0.00 0.00 0.00 16,063,908.30 902-000-1212 Interest Receivable -33,037.60 0.00 33,037.60 -33,037.60 -66,075.20 902-000-2122 Due To Investor Funds (Wells Fargo) -18,142,929.04 0.00 0.00 0.00 -18,142,929.04 902-000-2152 Due To Investor Funds -18,063,908.30 0.00 2,000,000.00 -2,000,000.00 -20,063,908.30 902-000-3400 Undistributed Income (Laif) 0.00 0.00 0.00 0.00 0.00 902-000-3401 Undistributed Income (Wells Fargo) -37,121.98 0.00 37,121.98 -37,121.98 -74,243.96 902-000-3410 Balance Sheet Control 0.00 0.00 0.00 0.00 0.00 Fund 902 Total: 0.00 2,070,159.58 2,070,159.58 0.00 0.00 EB51
245
Trial Balance Date Range: 07/01/2020 - 08/31/2020
8/26/2020 11:34:16 AM Page 44 of 47
Account Name
Period
Total Debits
Period
Beginning Balance Total Credits Net Change Ending Balance Fund: 950 - GENERAL FIXED ASSETS
950-000-1101 Pooled Cash - General Fixed Assets 0.00 0.00 0.00 0.00 0.00 950-000-1831 Land 3,748,240.00 0.00 0.00 0.00 3,748,240.00 950-000-1832 Streets & Drainage 52,527,710.39 0.00 0.00 0.00 52,527,710.39 950-000-1836 Parks System 514,401.20 0.00 0.00 0.00 514,401.20 950-000-1838 Buildings 16,816,446.31 0.00 0.00 0.00 16,816,446.31 950-000-1839 Equipment 711,275.21 0.00 0.00 0.00 711,275.21 950-000-1840 Vehicles 34,571.03 0.00 0.00 0.00 34,571.03 950-000-1873 Construction In Progress 243,099.98 0.00 0.00 0.00 243,099.98 950-000-3410 Balance Sheet Control 0.00 0.00 0.00 0.00 0.00 950-000-3411 Fund Balance -74,595,744.12 0.00 0.00 0.00 -74,595,744.12 Fund 950 Total: 0.00 0.00 0.00 0.00 0.00
EB52
246
Trial Balance Date Range: 07/01/2020 - 08/31/2020
8/26/2020 11:34:16 AM Page 45 of 47
Account Name
Period
Total Debits
Period
Beginning Balance Total Credits Net Change Ending Balance Fund: 960 - GENERAL LONG TERM DEBT
960-000-1753 Avail In Debt Serv-General 69,001.82 0.00 0.00 0.00 69,001.82 960-000-1754 Amt. To Be Provided-General 2,469,000.18 0.00 0.00 0.00 2,469,000.18 960-000-1755 Avail. In Debt Serv-Special As 693,274.63 0.00 0.00 0.00 693,274.63 960-000-1756 Amt. To Be Provided-Special As 1,944,724.57 0.00 0.00 0.00 1,944,724.57 960-000-2817 Bonds Payable-Current -157,318.00 0.00 0.00 0.00 -157,318.00 960-000-2826 Loans Payable -5,018,683.20 0.00 0.00 0.00 -5,018,683.20 960-000-3410 Balance Sheet Control 0.00 0.00 0.00 0.00 0.00 Fund 960 Total: 0.00 0.00 0.00 0.00 0.00
EB53
247
Trial Balance Date Range: 07/01/2020 - 08/31/2020
8/26/2020 11:34:16 AM Page 46 of 47
Account Name
Period
Total Debits
Period
Beginning Balance Total Credits Net Change Ending Balance Fund: 999 - POOLED CASH
999-000-1000 Cornerstone Regular Checking 0.00 0.00 0.00 0.00 0.00 999-000-1005 Wells Fargo Investments 0.00 0.00 0.00 0.00 0.00 999-000-1010 LAIF 0.00 0.00 0.00 0.00 0.00
999-000-1600 Due from Other Funds - Pooled Cash 0.00 0.00 0.00 0.00 0.00 999-000-2000 AP Control - Pooled Cash 0.00 0.00 0.00 0.00 0.00 999-000-2300 Wages Payable - Pooled Cash 0.00 0.00 0.00 0.00 0.00 999-000-2700 Due to Other Funds - Pooled Cash 0.00 0.00 0.00 0.00 0.00 Fund 999 Total: 0.00 0.00 0.00 0.00 0.00
Report Total: 0.00 0.00 16,442,974.21 0.00 16,442,974.21 EB54
248
Trial Balance Date Range: 07/01/2020 - 08/31/2020
8/26/2020 11:34:16 AM Page 47 of 47
Fund Summary
Fund Beginning Balance Total Debits Total Credits Ending Balance 110 - GENERAL FUND 0.00 2,436,979.31 2,436,979.31 0.00
115 - DEVELOPER FUNDS 0.00 0.00 0.00 0.00
211 - P&FCC CHARGES - WATER 0.00 26,835.00 26,835.00 0.00 212 - P&FCC CHARGES - ELECTRIC 0.00 1,500.00 1,500.00 0.00 213 - P&FCC CHARGES - WASTEWATER 0.00 27,750.00 27,750.00 0.00 214 - P&FCC CHARGES - PARKS 0.00 7,945.00 7,945.00 0.00 223 - PROJECT FUND 0.00 0.00 0.00 0.00
224 - CDBG HOUSING REHABILITATION 0.00 0.00 0.00 0.00
225 - CDBG - HOUSING REHAB (1) 0.00 0.00 0.00 0.00
226 - CDBG - HOUSING REHAB (2) 0.00 0.00 0.00 0.00
227 - CalHOME 0.00 0.00 0.00 0.00
229 - CDBG - REUSE FUND 0.00 0.00 0.00 0.00
230 - HOME 0.00 63,580.00 63,580.00 0.00
240 - HOUSING AUTHORITY 0.00 0.00 0.00 0.00
250 - STATE - TRAFFICWAY 0.00 150,682.34 150,682.34 0.00 255 - COUNTY - TRANSPORTATION 0.00 158,104.76 158,104.76 0.00 260 - SLESF 0.00 33,333.32 33,333.32 0.00
310 - WASTEWATER TREAT. DEBT SERVICE 0.00 175,371.46 175,371.46 0.00 320 - RIDDLE ROAD WATER BOND 0.00 2,864.82 2,864.82 0.00 330 - DAVIS-GRUNSKY ACT LOAN 0.00 41.90 41.90 0.00
510 - WATER 0.00 1,110,337.11 1,110,337.11 0.00
520 - ELECTRIC 0.00 5,223,955.05 5,223,955.05 0.00
530 - WASTEWATER 0.00 4,403,657.94 4,403,657.94 0.00
540 - INDUSTRIAL PARK 0.00 61,122.63 61,122.63 0.00
610 - MOTOR POOL 0.00 69,286.08 69,286.08 0.00
620 - PUBLIC WORKS 0.00 406,370.57 406,370.57 0.00
710 - REDEVELOPMENT AGENCY 0.00 0.00 0.00 0.00
810 - COMMUNITY FACILITIES DISTRICTS 0.00 13,097.34 13,097.34 0.00 901 - DEFERRED COMP -TRUST ACCOUNT 0.00 0.00 0.00 0.00
902 - INVESTMENT POOL 0.00 2,070,159.58 2,070,159.58 0.00 950 - GENERAL FIXED ASSETS 0.00 0.00 0.00 0.00
960 - GENERAL LONG TERM DEBT 0.00 0.00 0.00 0.00
999 - POOLED CASH 0.00 0.00 0.00 0.00
Report Total: 0.00 16,442,974.21 16,442,974.21 0.00
EB55
249
EB56
250
EB57
251
EB58
252
EB59
253
EB60
254
EB61
255

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EB63
257
9/15/2022 1:05:56 PM Page 11 of 16
Cleared Other
Item Date Reference Description Amount Item Type
06/17/2021 233 EFT GENERAL PACIFIC INC. -557.70
06/17/2021 234 EFT GRAINGER -40.45
06/17/2021 235 EFT NORTHERN CALIF POWER AGENCY -15,866.38 06/17/2021 DFT0000307 Bank Draft SHELL ENERGY NORTH AMERICA -156,582.00 06/17/2021 DFT0000308 Bank Draft CARDMEMBER SERVICE -950.94 06/17/2021 DFT0000309 Bank Draft MISSION LINEN & UNIFORM SVC -1,505.52 06/18/2021 DFT0000284 Bank Draft STERLING -444.61
06/18/2021 DFT0000292 Bank Draft STATE OF CALIFORNIA PAYROLL -7,452.97 06/18/2021 DFT0000293 Bank Draft STATE OF CALIFORNIA PAYROLL -86.94 06/18/2021 DFT0000294 Bank Draft EFTPS -24,115.46
06/18/2021 DFT0000299 Bank Draft Reversal STATE OF CALIFORNIA PAYROLL 392.15 06/18/2021 DFT0000300 Bank Draft Reversal EFTPS 919.16
06/18/2021 DFT0000305 Bank Draft STATE OF CALIFORNIA PAYROLL -349.39 06/18/2021 DFT0000306 Bank Draft EFTPS -815.07
06/18/2021 MISC0000222 Miscellaneous FY 20-21 JE -Transfers to Payroll Checking -123,714.43 06/20/2021 DFT0000238 Bank Draft PUBLIC EMPLOYEE'S RETIREMENT -56.61 06/20/2021 DFT0000241 Bank Draft PUBLIC EMPLOYEE'S RETIREMENT -7,169.80 06/20/2021 DFT0000242 Bank Draft PUBLIC EMPLOYEE'S RETIREMENT -13,842.19 06/20/2021 DFT0000243 Bank Draft PUBLIC EMPLOYEE'S RETIREMENT -1,758.34 06/20/2021 DFT0000244 Bank Draft PUBLIC EMPLOYEE'S RETIREMENT -2,331.31 06/20/2021 DFT0000245 Bank Draft PUBLIC EMPLOYEE'S RETIREMENT -4,872.46 06/20/2021 DFT0000246 Bank Draft PUBLIC EMPLOYEE'S RETIREMENT -4,253.60 06/21/2021 MISC0000224 Miscellaneous FY 20-21 JE -Transfers to Payroll Checking -8,491.42 06/22/2021 MISC0000226 Miscellaneous FY 20-21 JE -Transfers to Payroll Checking -1,149.69 06/23/2021 MISC0000228 Miscellaneous FY 20-21 JE -Transfers to Payroll Checking -138.52 06/24/2021 236 EFT CAROLLO -13,195.28
06/24/2021 237 EFT FASTENAL COMPANY -107.62
06/24/2021 238 EFT GRAINGER -1,805.49
06/24/2021 239 EFT IBEW LOCAL 1245 -616.37
06/24/2021 240 EFT NATIONWIDE RETIREMENT SOLUTION -6,283.52 06/24/2021 241 EFT SKYLINE TREE ENTERPRISES INC -4,770.00 06/24/2021 DFT0000310 Bank Draft CITY OF REDDING -803,994.62 06/24/2021 DFT0000311 Bank Draft VERIZON WIRELESS -1,762.77 06/25/2021 DEP0001085 Deposit Reversal DEPOSIT DAILY PAYMENT POSTING - ADJ -895.08 06/30/2021 06302021 Miscellaneous Bank June, GL July Calpers -34,277.35 06/30/2021 06302021 Miscellaneous June 2021 o/s Deposits cc -9,387.22 06/30/2021 06302021 Miscellaneous Bank June, GL July 2021 23,712.33 06/30/2021 06302021 Miscellaneous June 2021 o/s Deposits cc -12,098.44 06/30/2021 06302021 Miscellaneous June 2021 o/s Deposits web -14,034.11 06/30/2021 06302021 Miscellaneous June 2021 o/s Deposits -4,153.66 06/30/2021 06302021 Miscellaneous FY 20/21 June 2021 Bank Adjustments -322.73 06/30/2021 06302021 Miscellaneous FY 20/21 June 2021 Bank Adjustments -102,716.69 06/30/2021 06302021 Miscellaneous FY 20/21 Bank Rec June 2021 Adjustment 190,843.48 06/30/2021 06302021 Miscellaneous June 2021 o/s Deposits -27,600.76 06/30/2021 06302021 Miscellaneous June 2021 o/s Deposits -2,923.93 EB64
258
9/15/2022 1:05:56 PM Page 12 of 16
Cleared Other
Item Date Reference Description Amount Item Type
06/30/2021 06302021 Miscellaneous June 2021 o/s Deposits -2,706.40 06/30/2021 06302021 Miscellaneous June 2021 o/s Deposits web -13,590.62 06/30/2021 06302021 Miscellaneous June 2021 o/s Deposits charter -437.28 06/30/2021 06302021 Miscellaneous June 2021 o/s Deposits -5,264.94 06/30/2021 06302021 Miscellaneous June 2021 o/s Deposits global pmt -1,476.83 06/30/2021 DFT0000326 Bank Draft FISCAL SERVICES DIVISION CALPERS -60,000.00 06/30/2021 MISC0000100 Miscellaneous Record Sterling FSA Contributions & Fees -125.00 06/30/2021 MISC0000574 Miscellaneous Teamwork HR Time Clock Fees -201.00 06/30/2021 MISC0000584 Miscellaneous Transfer from Utilities Deposit Account 102,716.69 06/30/2021 MISC0000596 Miscellaneous FY 20/21 Bank Rec June 2021 -190,843.48 Total Cleared Other (157) -3,022,662.11
Outstanding Deposits
Item Date Reference Item Type Description Amount
06/30/2021 DEP0001093 Deposit DEPOSIT DAILY PAYMENT POSTING - ADJ 74.37 Total Outstanding Deposits (1) 74.37
Outstanding Checks
Item Date Reference Item Type Description Amount
05/31/2018 12484 Check SHARI HUFFT -52.38
06/28/2018 12654 Check DAVE TINSEN -28.35
07/19/2018 12770 Check JUSTUS LOGAN -19.25
07/19/2018 12787 Check MICHAEL MONTAGUE STATE OF CA UNCLAI -70.96 07/26/2018 12816 Check JOHN GREEN -98.51
08/09/2018 12912 Check THITINAN SAMMO -4.75
08/16/2018 12943 Check NPDES NATL STORMWATER CENTER -1,248.00 09/06/2018 13069 Check SARA AULT -167.69
09/27/2018 13204 Check SAMUEL HARTMAN -35.04
09/27/2018 13211 Check GABE MAESTAS -237.22
09/27/2018 13225 Check STEVE M STALONE -44.39
10/25/2018 13422 Check ALBERTA CELLINI -116.79
10/25/2018 13493 Check PROGRESSIVE MNGMT -9.58
10/25/2018 13501 Check ED RUSSELL -10.64
10/25/2018 13511 Check PRESSON SPANN -32.38
12/13/2018 13838 Check CHARLES MEAD -7.58
01/17/2019 14105 Check G BRUCE TAYLOR -2.29
01/31/2019 14203 Check RIGOBERTO VELASCO-JIMENEZ -74.15 02/07/2019 14239 Check CARY LYONS -15.65
04/18/2019 14646 Check ALL CAL INDUSTRIES INC -50.00
04/18/2019 14666 Check RICHARD KERN -68.88
04/25/2019 14711 Check ROBERT MORRISON -184.26
06/27/2019 15162 Check PAMELA R THOMPSON -2.51
EB65
259
260
PO BOX 777 | 4477 Main Street
Shasta Lake, CA 96019
(530) 275-7400
www.cityofshastalake.org
May 20, 2025
Assistant Chief Kyle Ferris
Happy Valley Fire Center
855 Canyon Road
Redding, CA 96001
Subject: Withdrawal from Shasta Cascade Hazardous Materials Response Team (SCHMRT) Dear Assistant Chief Ferris,
This letter serves as the City of Shasta Lake’s formal notice of withdrawal from the Shasta Cascade Hazardous Materials Response Team (SCHMRT).

In recognition of the recent transition of hazardous materials response services to the City of Redding Fire Department (RFD) and the establishment of Region 3 HMRT 32 under OES, the City of Shasta Lake acknowledges that RFD will now assume primary hazardous materials response coverage for our jurisdiction.

As such, the City of Shasta Lake is no longer participating in SCHMRT, effective immediately.

We appreciate the years of partnership and coordinated response provided by SCHMRT and its member agencies.

Please include the City of Shasta Lake in the equitable distribution of any remaining SCHMRT funds once all participating agencies have formally withdrawn.

Should you need additional information, please do not hesitate to contact my office at (530) 275- 7411.

Very truly yours,

CITY OF SHASTA LAKE

JESSACA LUGO
City Manager
261

CALIFORNIA DEPARTMENT OF FORESTRY

AND FIRE PROTECTION

COOPERATIVE FIRE PROTECTION
Since 1980

SHASTA COUNTY FIRE DEPARTMENT
Sean O’Hara
Chief
To Whom It May Concern:

As you may or may not be aware, the City of Redding Fire Department (RFD) has officially acquired and is now operating as an OES Hazardous Materials Response Team (Region 3 HMRT 32) as of March 31, 2025. As a result, RFD will be assuming hazardous materials response coverage previously handled by the Shasta Cascade Hazardous Materials Response Team (SCHMRT).

Due to this transition, SCHMRT will be dissolved, and participating agencies are required to submit a formal letter stating their withdrawal from SCHMRT. This letter should indicate that your agency is no longer participating due to RFD assuming hazardous materials response in conjunction with OES.

Once all withdrawal letters are received, any remaining funds from SCHMRT will be equitably distributed among the signatory agencies.

Please ensure that your agency submits its withdrawal letter as soon as possible.

Included is the originally letter that RFD sent out, please reference for details on how to request the Region 3 HMRT 32.

Thank you for your cooperation in facilitating this transition.

Sincerely,
Kyle Ferris
Assistant Chief
Happy Valley Fire Center
855 Canyon Road,
Redding, CA 96001
(530) 378-2902 Office
(530) 448-2406 Cell
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COMMUNITY CONNECTION

A NOTE FROM YOUR CITY MANAGER
JUNE 2025
As spring winds down and summer approaches, now is a great time to begin clearing dead grass and removing any debris that may pose a fire hazard around your home. If there is a property in your neighborhood that presents a potential fire risk, please contact the Shasta Lake Fire Protection District (530-275-7474) or the City. We are happy to reach out to the property owner with a friendly reminder.

Several exciting City projects are either wrapping up or launching this month. The long-anticipated "Drop-In Skate ~ Shasta Lake" Skatepark is ready for its grand opening, with a ribbon-cutting ceremony scheduled for Saturday, June 14th at 10:00 AM. The City Council allocated $1.5 million to bring this incredible asset to our community, and the event promises fun for all ages.

Another long-awaited improvement is the lighting upgrade project at Margaret Polf Park. This project, years in the making, will enhance safety and visibility at the park with new lighting and related improvements.

Now let’s talk summer! With school out, many families are diving into summer activities. I remember how challenging it could be to juggle childcare during the summer months. Luckily, local options are available:

Gateway Unified School District will host a summer school camp beginning June 6th, followed by Camp Shasta Lake, hosted by Redding Recreation. Camp Shasta Lake is partially funded by the City to help make it more affordable for families. More details about the camp can be found on page two of this newsletter.

Finally, don’t miss the Shasta Lake Chamber of Commerce’s Friday Night in the Park, returning June 13th and running through August 22nd. Come out and enjoy live music, food trucks, a beer and wine garden, and local vendors. Bring your lawn chair and enjoy this beloved community tradition.

We hope to see you there!
ISSUE - Q2.2
City Council Meetings
Held on the 1st and 3rd Tuesdays of
each month
6:00 PM | City Council Chambers,
4488 Red Bluff Street
Parks & Recreation Commission
Meetings
Held on the 2nd Thursday of each
month
4:30 PM | City Council Chambers,
4488 Red Bluff Street
Planning Commission Meetings
Held on the 1st Thursday of each
month
6:00 PM | City Council Chambers,
4488 Red Bluff Street
Friday Nights at the Park
Hosted by the Shasta Lake Chamber
of Commerce
Fridays, June 13 – August 22
(No concert on July 4)
6:00 PM | Clair Engle Park
Skatepark Ribbon Cutting Ceremony
Saturday, June 14 | 10:00 AM
Drop-In Skatepark,
1325 Hardenbrook
Public Workshop-Zoning for Village
Commercial
Wednesday, June 18 | 5:30 PM
4499 Main Street (Community Ctr)
Shasta Dam 80th Anniversary
Celebration
Friday, June 20 | 10:00 AM
Shasta Dam Visitor Center
Enjoy free dam tours, a business
mixer, and more!
Harrismas – Community Water
Balloon Extravaganza
Saturday, August 16 | 8:00 AM – 4:00
Margaret Polf Park
Upcoming Events
Jessaca Lugo,
City Manager
(530) 275-7411
Shasta Lake
265
TREND 2
Check for Water Leaks
– Save Water and Money!
Contact Us:

City of Shasta Lake
4477 Main Street, Shasta Lake, CA
96019 | Phone: (530) 275-7400
Website: cityofshastalake.gov
waste thousands of gallons of
W
water and lead to high utility
bills.

The City of Shasta Lake
encourages all customers to
regularly check for leaks inside
and outside the home.

Start by inspecting faucets,
toilets, irrigation systems, and
your water meter. A toilet that
runs continuously or a dripping
outdoor spigot can add up
quickly. If your water bill seems
unusually high, it’s worth
investigating.

Early leak detection can prevent
property damage and costly
repairs. If you suspect a leak
and need assistance locating it,
contact a licensed plumber or
our Utility Department at (530)
275-7400.

City Rebates Available:

Free Water and Energy Audits
Automatic Irrigation Controller
Clothes Washer
Toilet
Weatherization
HVAC
Appliances
HVAC
and more!
CityofShastaLake.org/rebates
ater leaks are more
common than you might
think, and can quietly
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Shasta Lake City CouncilJune 3, 2025

Shasta Lake City Council
June 3, 2025