Agenda packet — Suisun City City Council, October 20, 2026 (part 4 of 4)

412
City of Suisun City
Nonmajor Governmental Funds
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
For the year ended June 30, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Taxes:

Property taxes -$ -$ -$ -$ Fines and forfeitures - - - - Intergovernmental 717,000 717,000 834,571 117,571 Special assessments - - - - Charges for services - - - - Investment earnings 500 500 - (500) Other revenues - - - - Total Revenues 717,500 717,500 834,571 117,071

EXPENDITURES
Current:

General government:

Administration - - - - Public safety
Police - - - - Fire - - - - Public works - - - - Highways and streets 1,197,931 1,197,931 1,420,316 (222,385) Building services - - - - Culture and recreation - - - - Community development - - - - Capital outlay - - - - Debt service:

Principal - - - - Interest and fiscal charges - - - - Total Expenditures 1,197,931 1,197,931 1,420,316 (222,385) Excess (Deficiency) of Revenues over Expenditures (480,431) (480,431) (585,745) (105,314)

OTHER FINANCING SOURCES (USES)
Transfers in 30,000 30,000 30,000 - Transfers out (32,300) (6,000) - 6,000 Total Other Financing Sources (Uses) (2,300) 24,000 30,000 6,000 Net Change in Fund Balances (482,731) (456,431) (555,745) (99,314) Fund Balances Beginning (564,843) (564,843) (564,843) - Fund Balances Ending (1,047,574)$ (1,021,274)$ (1,120,588)$ (99,314)$ Continued
Special Revenue Funds
Budgeted Amounts
Special Gas Tax

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413
City of Suisun City
Nonmajor Governmental Funds
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
For the year ended June 30, 2025REVENUES
Taxes:

Property taxes
Fines and forfeitures
Intergovernmental
Special assessments
Charges for services
Investment earnings
Other revenues
Total Revenues

EXPENDITURES
Current:

General government:

Administration
Public safety
Police
Fire
Public works
Highways and streets
Building services
Culture and recreation
Community development
Capital outlay
Debt service:

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

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances Beginning
Fund Balances Ending
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
-$ -$ -$ -$
- - - - 793,200 793,200 803,773 10,573
- - - - - - - - 900 900 46,687 45,787 - - - - 794,100 794,100 850,460 56,360
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 794,100 794,100 850,460 56,360
- - - - (793,200) (823,200) (632,838) 190,362 (793,200) (823,200) (632,838) 190,362 900 (29,100) 217,622 246,722 1,144,517 1,144,517 1,144,517 -
1,145,417$ 1,115,417$ 1,362,139$ 246,722$
Continued
RMRA-SB1 Road Maintenance
Budgeted Amounts
Special Revenue Funds

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414
City of Suisun City
Nonmajor Governmental Funds
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
For the year ended June 30, 2025REVENUES
Taxes:

Property taxes
Fines and forfeitures
Intergovernmental
Special assessments
Charges for services
Investment earnings
Other revenues
Total Revenues

EXPENDITURES
Current:

General government:

Administration
Public safety
Police
Fire
Public works
Highways and streets
Building services
Culture and recreation
Community development
Capital outlay
Debt service:

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

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances Beginning
Fund Balances Ending
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
-$ -$ -$ -$
- - - - - - - - - - - - - - - - - - 57,467 57,467 - - - - - - 57,467 57,467 164,214 164,214 50,205 114,009
75,102 75,102 - 75,102
- - - - 100,000 100,000 82,959 17,041 - - - - - - - - - - - - - - - - 559,839 559,839 321,341 238,498 - - 104,343 (104,343) - - 15,712 (15,712) 899,155 899,155 574,560 324,595 (899,155) (899,155) (517,093) 382,062 - 0 - -
(850,145) (915,520) (489,620) 425,900 (850,145) (915,520) (489,620) 425,900 (1,749,300) (1,814,675) (1,006,713) 807,962 - - 1,962,247 1,962,247 (1,749,300)$ (1,814,675)$ 955,534$ 2,770,209$ Continued
Budgeted Amounts
ARPA Grant
Special Revenue Funds

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415
City of Suisun City
Nonmajor Governmental Funds
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
For the year ended June 30, 2025REVENUES
Taxes:

Property taxes
Fines and forfeitures
Intergovernmental
Special assessments
Charges for services
Investment earnings
Other revenues
Total Revenues

EXPENDITURES
Current:

General government:

Administration
Public safety
Police
Fire
Public works
Highways and streets
Building services
Culture and recreation
Community development
Capital outlay
Debt service:

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

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances Beginning
Fund Balances Ending
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
-$ -$ -$ -$
- - - - 2,203,549 2,203,549 48,941 (2,154,608) - - - - - - - - - - - - - - - - 2,203,549 2,203,549 48,941 (2,154,608) - - - - - - - - - - - - 2,112,574 2,112,574 40,408 2,072,166 - - - - - 3,200 7,755 (4,555) - - - - - - - - - - - - - - - - - - - - 2,112,574 2,115,774 48,163 2,067,611 90,975 87,775 778 (86,997) - - - - (80,000) (80,000) - 80,000 (80,000) (80,000) - 80,000 10,975 7,775 778 (6,997) (1,184) (1,184) (1,184) - 9,791$ 6,591$ (406)$ (6,997)$ Continued
Budgeted Amounts
Train Depot Operations & Maintenance
Special Revenue Funds

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416
City of Suisun City
Nonmajor Governmental Funds
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
For the year ended June 30, 2025REVENUES
Taxes:

Property taxes
Fines and forfeitures
Intergovernmental
Special assessments
Charges for services
Investment earnings
Other revenues
Total Revenues

EXPENDITURES
Current:

General government:

Administration
Public safety
Police
Fire
Public works
Highways and streets
Building services
Culture and recreation
Community development
Capital outlay
Debt service:

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

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances Beginning
Fund Balances Ending
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
-$ -$ -$ -$
- - - - 7,500 7,819 7,819 - - - - - 40,672 40,672 34,216 (6,456) 400 400 3,350 2,950 - - - - 48,572 48,891 45,385 (3,506) - - - - - - - - - - - - 338,735 343,654 224,199 119,455 3,391 3,391 634 2,757 - - - - - - - - - - - - 214 - 214 (214) - - - - - - - - 342,340 347,045 225,047 121,998 (293,768) (298,154) (179,662) 118,492 283,000 283,000 283,000 -
(3,000) (3,000) (3,000) - 280,000 280,000 280,000 -
(13,768) (18,154) 100,338 118,492 (80,583) (80,583) (80,583) - (94,351)$ (98,737)$ 19,755$ 118,492$ Continued
Budgeted Amounts
AB 939
Special Revenue Funds

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417
City of Suisun City
Nonmajor Governmental Funds
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
For the year ended June 30, 2025REVENUES
Taxes:

Property taxes
Fines and forfeitures
Intergovernmental
Special assessments
Charges for services
Investment earnings
Other revenues
Total Revenues

EXPENDITURES
Current:

General government:

Administration
Public safety
Police
Fire
Public works
Highways and streets
Building services
Culture and recreation
Community development
Capital outlay
Debt service:

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

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances Beginning
Fund Balances Ending
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
-$ -$ -$ -$
- - - - 1,030,000 1,030,000 - (1,030,000)
- - - - - - - - - - - - - - - - 1,030,000 1,030,000 - (1,030,000) - - - - 1,030,000 922,214 8,579 913,635
- - - - - - - - - - - - - - - - - - - - - - - - - - 9,988 (9,988) - - - - - - - - 1,030,000 922,214 18,567 903,647 - 107,786 (18,567) (126,353) - - - - - - - - - - - - - 107,786 (18,567) (126,353) 888,067 888,067 888,067 -
888,067$ 995,853$ 869,500$ (126,353)$ Continued
Police Grants
Budgeted Amounts
Special Revenue Funds

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418
City of Suisun City
Nonmajor Governmental Funds
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
For the year ended June 30, 2025REVENUES
Taxes:

Property taxes
Fines and forfeitures
Intergovernmental
Special assessments
Charges for services
Investment earnings
Other revenues
Total Revenues

EXPENDITURES
Current:

General government:

Administration
Public safety
Police
Fire
Public works
Highways and streets
Building services
Culture and recreation
Community development
Capital outlay
Debt service:

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

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419
City of Suisun City
Nonmajor Governmental Funds
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
For the year ended June 30, 2025REVENUES
Taxes:

Property taxes
Fines and forfeitures
Intergovernmental
Special assessments
Charges for services
Investment earnings
Other revenues
Total Revenues

EXPENDITURES
Current:

General government:

Administration
Public safety
Police
Fire
Public works
Highways and streets
Building services
Culture and recreation
Community development
Capital outlay
Debt service:

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

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances Beginning
Fund Balances Ending
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
-$ -$ -$ -$
- - - - 195,000 195,000 156,629 (38,371) - - - - 4,000 4,000 - (4,000) 1,700 1,700 5,307 3,607 - - - - 200,700 200,700 161,936 (38,764) - - - - - - - - - - - - - - - - - - - - - - - - 260,703 260,703 169,330 91,373
- - - - - - - - - - - - - - - - 260,703 260,703 169,330 91,373
(60,003) (60,003) (7,394) 52,609 - - - - - - - - - - - - (60,003) (60,003) (7,394) 52,609 121,550 121,550 121,550 -
61,547$ 61,547$ 114,156$ 52,609$
Continued
Prop 49 Grant
Budgeted Amounts
Special Revenue Funds

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420
City of Suisun City
Nonmajor Governmental Funds
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
For the year ended June 30, 2025REVENUES
Taxes:

Property taxes
Fines and forfeitures
Intergovernmental
Special assessments
Charges for services
Investment earnings
Other revenues
Total Revenues

EXPENDITURES
Current:

General government:

Administration
Public safety
Police
Fire
Public works
Highways and streets
Building services
Culture and recreation
Community development
Capital outlay
Debt service:

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

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances Beginning
Fund Balances Ending
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
-$ -$ -$ -$
- - - - 322,700 322,700 850,575 527,875
- - - - - - - - 700 700 - (700)
500 500 - (500)
323,900 323,900 850,575 526,675 311,041 334,055 895,619 (561,564)
- - - - - - - - - - - - - - - - - - - - - - - - 5,309 5,309 4,328 981
- - - - - - - - - - - - 316,350 339,364 899,947 (560,583) 7,550 (15,464) (49,372) (33,908) - 0 - -
- - - - - - - - 7,550 (15,464) (49,372) (33,908) (236,823) (236,823) (236,823) -
(229,273)$ (252,287)$ (286,195)$ (33,908)$ Continued
Housing Authority Administration
Budgeted Amounts
Special Revenue Funds

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421
City of Suisun City
Nonmajor Governmental Funds
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
For the year ended June 30, 2025REVENUES
Taxes:

Property taxes
Fines and forfeitures
Intergovernmental
Special assessments
Charges for services
Investment earnings
Other revenues
Total Revenues

EXPENDITURES
Current:

General government:

Administration
Public safety
Police
Fire
Public works
Highways and streets
Building services
Culture and recreation
Community development
Capital outlay
Debt service:

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

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances Beginning
Fund Balances Ending
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
-$ -$ -$ -$
- - - - - - - - - - - - 98,500 98,500 112,398 13,898 100 100 396 296 - - - - 98,600 98,600 112,794 14,194 - - - - - - - - - - - - - - - - 198,825 198,825 143,898 54,927
- - - - - - - - - - - - 6,793 6,793 2,793 4,000 - - - - - - - - 205,618 205,618 146,691 58,927
(107,018) (107,018) (33,897) 73,121 - - - - - - - - - - - - (107,018) (107,018) (33,897) 73,121 31,500 31,500 31,500 -
(75,518)$ (75,518)$ (2,397)$ 73,121$ Continued
Budgeted Amounts
Special Revenue Funds
SSWA Street Repair

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422
City of Suisun City
Nonmajor Governmental Funds
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
For the year ended June 30, 2025REVENUES
Taxes:

Property taxes
Fines and forfeitures
Intergovernmental
Special assessments
Charges for services
Investment earnings
Other revenues
Total Revenues

EXPENDITURES
Current:

General government:

Administration
Public safety
Police
Fire
Public works
Highways and streets
Building services
Culture and recreation
Community development
Capital outlay
Debt service:

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

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423
City of Suisun City
Nonmajor Governmental Funds
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
For the year ended June 30, 2025REVENUES
Taxes:

Property taxes
Fines and forfeitures
Intergovernmental
Special assessments
Charges for services
Investment earnings
Other revenues
Total Revenues

EXPENDITURES
Current:

General government:

Administration
Public safety
Police
Fire
Public works
Highways and streets
Building services
Culture and recreation
Community development
Capital outlay
Debt service:

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

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances Beginning
Fund Balances Ending
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
-$ -$ -$ -$
- - - - 394,500 394,500 525,504 131,004 - - - - - - - - 9,000 9,000 114,630 105,630 - - - - 403,500 403,500 640,134 236,634 - - - - - - - - - - - - 2,439,274 2,439,274 497,684 1,941,590 24,917 24,917 10,722 14,195 - - - - - - - - - - - - 1,495,000 1,495,000 - 1,495,000 - - - - - - - - 3,959,191 3,959,191 508,406 3,450,785 (3,555,691) (3,555,691) 131,728 3,687,419 - - - - - (400,000) - 400,000 - (400,000) - 400,000 (3,555,691) (3,955,691) 131,728 4,087,419 2,631,437 2,631,437 2,631,437 -
(924,254)$ (1,324,254)$ 2,763,165$ 4,087,419$ Continued
Budgeted Amounts
Sewer Maintenance
Special Revenue Funds

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424
City of Suisun City
Nonmajor Governmental Funds
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
For the year ended June 30, 2025REVENUES
Taxes:

Property taxes
Fines and forfeitures
Intergovernmental
Special assessments
Charges for services
Investment earnings
Other revenues
Total Revenues

EXPENDITURES
Current:

General government:

Administration
Public safety
Police
Fire
Public works
Highways and streets
Building services
Culture and recreation
Community development
Capital outlay
Debt service:

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

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances Beginning
Fund Balances Ending
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
-$ -$ -$ -$
- - - - - - - - - - - - 81,000 81,000 34,746 (46,254) - - 4,115 4,115 400 400 (355) (755) 81,400 81,400 38,506 (42,894) - - - - - - - - - - - - - - - - - - - - - - - - 60,952 60,952 35,272 25,680 - - - - - - - - - - - - - - - - 60,952 60,952 35,272 25,680 20,448 20,448 3,234 (17,214) - - - - - - - - - - - - 20,448 20,448 3,234 (17,214) 115,092 115,092 115,092 -
135,540$ 135,540$ 118,326$ (17,214)$
Continued
Marina Fuel
Budgeted Amounts
Special Revenue Funds

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425
City of Suisun City
Nonmajor Governmental Funds
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
For the year ended June 30, 2025REVENUES
Taxes:

Property taxes
Fines and forfeitures
Intergovernmental
Special assessments
Charges for services
Investment earnings
Other revenues
Total Revenues

EXPENDITURES
Current:

General government:

Administration
Public safety
Police
Fire
Public works
Highways and streets
Building services
Culture and recreation
Community development
Capital outlay
Debt service:

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

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances Beginning
Fund Balances Ending
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
3,900$ 3,900$ 6,153$ 2,253$ - - - - 43,000 43,000 51,604 8,604 - - - - - - - - - - - - - - - - 46,900 46,900 57,757 10,857 - - - - 46,899 46,899 58,814 (11,915) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 46,899 46,899 58,814 (11,915) 1 1 (1,057) (1,058) - - - - - - - - - - - - 1 1 (1,057) (1,058) 3,480 3,480 3,480 - 3,481$ 3,481$ 2,423$ (1,058)$ Continued
Budgeted Amounts
Boating Safety
Special Revenue Funds

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426
City of Suisun City
Nonmajor Governmental Funds
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
For the year ended June 30, 2025REVENUES
Taxes:

Property taxes
Fines and forfeitures
Intergovernmental
Special assessments
Charges for services
Investment earnings
Other revenues
Total Revenues

EXPENDITURES
Current:

General government:

Administration
Public safety
Police
Fire
Public works
Highways and streets
Building services
Culture and recreation
Community development
Capital outlay
Debt service:

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

Page 150 ends

427
City of Suisun City
Nonmajor Governmental Funds
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
For the year ended June 30, 2025REVENUES
Taxes:

Property taxes
Fines and forfeitures
Intergovernmental
Special assessments
Charges for services
Investment earnings
Other revenues
Total Revenues

EXPENDITURES
Current:

General government:

Administration
Public safety
Police
Fire
Public works
Highways and streets
Building services
Culture and recreation
Community development
Capital outlay
Debt service:

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

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428
City of Suisun City
Nonmajor Governmental Funds
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
For the year ended June 30, 2025REVENUES
Taxes:

Property taxes
Fines and forfeitures
Intergovernmental
Special assessments
Charges for services
Investment earnings
Other revenues
Total Revenues

EXPENDITURES
Current:

General government:

Administration
Public safety
Police
Fire
Public works
Highways and streets
Building services
Culture and recreation
Community development
Capital outlay
Debt service:

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

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429
City of Suisun City
Nonmajor Governmental Funds
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
For the year ended June 30, 2025REVENUES
Taxes:

Property taxes
Fines and forfeitures
Intergovernmental
Special assessments
Charges for services
Investment earnings
Other revenues
Total Revenues

EXPENDITURES
Current:

General government:

Administration
Public safety
Police
Fire
Public works
Highways and streets
Building services
Culture and recreation
Community development
Capital outlay
Debt service:

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

Page 153 ends

430
City of Suisun City
Nonmajor Governmental Funds
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
For the year ended June 30, 2025REVENUES
Taxes:

Property taxes
Fines and forfeitures
Intergovernmental
Special assessments
Charges for services
Investment earnings
Other revenues
Total Revenues

EXPENDITURES
Current:

General government:

Administration
Public safety
Police
Fire
Public works
Highways and streets
Building services
Culture and recreation
Community development
Capital outlay
Debt service:

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

Page 154 ends

431
City of Suisun City
Nonmajor Governmental Funds
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
For the year ended June 30, 2025REVENUES
Taxes:

Property taxes
Fines and forfeitures
Intergovernmental
Special assessments
Charges for services
Investment earnings
Other revenues
Total Revenues

EXPENDITURES
Current:

General government:

Administration
Public safety
Police
Fire
Public works
Highways and streets
Building services
Culture and recreation
Community development
Capital outlay
Debt service:

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

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432
City of Suisun City
Nonmajor Governmental Funds
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
For the year ended June 30, 2025REVENUES
Taxes:

Property taxes
Fines and forfeitures
Intergovernmental
Special assessments
Charges for services
Investment earnings
Other revenues
Total Revenues

EXPENDITURES
Current:

General government:

Administration
Public safety
Police
Fire
Public works
Highways and streets
Building services
Culture and recreation
Community development
Capital outlay
Debt service:

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

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433
City of Suisun City
Nonmajor Governmental Funds
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
For the year ended June 30, 2025REVENUES
Taxes:

Property taxes
Fines and forfeitures
Intergovernmental
Special assessments
Charges for services
Investment earnings
Other revenues
Total Revenues

EXPENDITURES
Current:

General government:

Administration
Public safety
Police
Fire
Public works
Highways and streets
Building services
Culture and recreation
Community development
Capital outlay
Debt service:

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

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434
City of Suisun City
Nonmajor Governmental Funds
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
For the year ended June 30, 2025REVENUES
Taxes:

Property taxes
Fines and forfeitures
Intergovernmental
Special assessments
Charges for services
Investment earnings
Other revenues
Total Revenues

EXPENDITURES
Current:

General government:

Administration
Public safety
Police
Fire
Public works
Highways and streets
Building services
Culture and recreation
Community development
Capital outlay
Debt service:

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

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances Beginning
Fund Balances Ending
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
-$ -$ -$ -$
26,000 26,000 2,552 (23,448) - - - - - - - - 99,000 99,000 78,234 (20,766) - - - - 28,400 28,400 76,393 47,993 153,400 153,400 157,179 3,779
- - - - - - - - - - - - - - - - - - - - - - - - 228,577 228,577 187,701 40,876
- - - - - - - - - - - - - - - - 228,577 228,577 187,701 40,876
(75,177) (75,177) (30,522) 44,655 87,000 87,000 35,907 (51,093) (29,000) (29,000) (29,000) - 58,000 58,000 6,907 (51,093) (17,177) (17,177) (23,615) (6,438) 265,005 265,005 265,005 -
247,828$ 247,828$ 241,390$ (6,438)$
Continued
Budgeted Amounts
Special Events
Special Revenue Funds

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435
City of Suisun City
Nonmajor Governmental Funds
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
For the year ended June 30, 2025REVENUES
Taxes:

Property taxes
Fines and forfeitures
Intergovernmental
Special assessments
Charges for services
Investment earnings
Other revenues
Total Revenues

EXPENDITURES
Current:

General government:

Administration
Public safety
Police
Fire
Public works
Highways and streets
Building services
Culture and recreation
Community development
Capital outlay
Debt service:

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

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances Beginning
Fund Balances Ending
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
-$ -$ -$ -$
1,940 1,940 (229) (2,169) 330,000 330,000 - (330,000) - - - - 328,700 328,700 215,946 (112,754) 4,500 4,500 (38,763) (43,263) 300 300 11 (289) 665,440 665,440 176,965 (488,475) - - - - - - - - - - - - - - - - - - - - - - - - 449,352 449,352 372,907 76,445
65,554 71,449 56,817 14,632 161,704 161,704 - 161,704 24,200 24,200 24,173 27
- - - - 700,810 706,705 453,897 252,808 (35,370) (41,265) (276,932) (235,667) 23,100 9,300 9,300 -
- - - - 23,100 9,300 9,300 -
(12,270) (31,965) (267,632) (235,667) (1,368,695) (1,368,695) (1,368,695) -
(1,380,965)$ (1,400,660)$ (1,636,327)$ (235,667)$ Continued
Downtown-Marina Property Management
Budgeted Amounts
Special Revenue Funds

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436
City of Suisun City
Nonmajor Governmental Funds
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
For the year ended June 30, 2025REVENUES
Taxes:

Property taxes
Fines and forfeitures
Intergovernmental
Special assessments
Charges for services
Investment earnings
Other revenues
Total Revenues

EXPENDITURES
Current:

General government:

Administration
Public safety
Police
Fire
Public works
Highways and streets
Building services
Culture and recreation
Community development
Capital outlay
Debt service:

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

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances Beginning
Fund Balances Ending
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
-$ -$ -$ -$
- - - - 210,500 28,000 28,000 -
2,752,486 2,934,986 3,055,334 120,348
- - - - 24,100 24,100 82,963 58,863 7,500 7,500 7,500 - 2,994,586 2,994,586 3,173,797 179,211
- - - - - - - - - - - - 2,798,182 2,744,727 2,071,982 672,745
155,014 161,104 126,066 35,038
- - - - - - - - - - - - 380,444 585,194 - 585,194 - - - - - - - - 3,333,640 3,491,025 2,198,048 1,292,977
(339,054) (496,439) 975,749 1,472,188 460,618 518,687 346,930 (171,757) (1,267,781) (1,268,841) (1,482,657) (213,816) (807,163) (750,154) (1,135,727) (385,573) (1,146,217) (1,246,593) (159,978) 1,086,615 1,854,628 1,854,628 1,854,628 -
708,411$ 608,035$ 1,694,650$ 1,086,615$
Continued
Budgeted Amounts
Special Revenue Funds
Special Assessment Districts

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437
City of Suisun City
Nonmajor Governmental Funds
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
For the year ended June 30, 2025REVENUES
Taxes:

Property taxes
Fines and forfeitures
Intergovernmental
Special assessments
Charges for services
Investment earnings
Other revenues
Total Revenues

EXPENDITURES
Current:

General government:

Administration
Public safety
Police
Fire
Public works
Highways and streets
Building services
Culture and recreation
Community development
Capital outlay
Debt service:

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

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438
City of Suisun City
Nonmajor Governmental Funds
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
For the year ended June 30, 2025REVENUES
Taxes:

Property taxes
Fines and forfeitures
Intergovernmental
Special assessments
Charges for services
Investment earnings
Other revenues
Total Revenues

EXPENDITURES
Current:

General government:

Administration
Public safety
Police
Fire
Public works
Highways and streets
Building services
Culture and recreation
Community development
Capital outlay
Debt service:

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

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances Beginning
Fund Balances Ending
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
-$ -$ -$ -$
- - - - 1,935,000 1,935,000 1,270,000 (665,000)
- - - - - - - - - - 106,909 106,909 - - - - 1,935,000 1,935,000 1,376,909 (558,091)
- - - - - - - - - - - - - - - - 111,529 171,529 161,727 9,802
- - - - - - - - - - - - 1,000,000 1,320,000 987,600 332,400
- - - - - - - - 1,111,529 1,491,529 1,149,327 342,202
823,471 443,471 227,582 (215,889) 400,000 400,000 - (400,000)
- - - - 400,000 400,000 - (400,000) 1,223,471 843,471 227,582 (615,889) 1,872,482 1,872,482 1,872,482 -
3,095,953$ 2,715,953$ 2,100,064$ (615,889)$
Continued
Special Revenue Funds
Budgeted Amounts
Sewer Rehabilitation and Replacement

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439
City of Suisun City
Nonmajor Governmental Funds
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
For the year ended June 30, 2025REVENUES
Taxes:

Property taxes
Fines and forfeitures
Intergovernmental
Special assessments
Charges for services
Investment earnings
Other revenues
Total Revenues

EXPENDITURES
Current:

General government:

Administration
Public safety
Police
Fire
Public works
Highways and streets
Building services
Culture and recreation
Community development
Capital outlay
Debt service:

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

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440
City of Suisun City
Nonmajor Governmental Funds
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
For the year ended June 30, 2025REVENUES
Taxes:

Property taxes
Fines and forfeitures
Intergovernmental
Special assessments
Charges for services
Investment earnings
Other revenues
Total Revenues

EXPENDITURES
Current:

General government:

Administration
Public safety
Police
Fire
Public works
Highways and streets
Building services
Culture and recreation
Community development
Capital outlay
Debt service:

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

Page 164 ends

441
City of Suisun City
Nonmajor Governmental Funds
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
For the year ended June 30, 2025REVENUES
Taxes:

Property taxes
Fines and forfeitures
Intergovernmental
Special assessments
Charges for services
Investment earnings
Other revenues
Total Revenues

EXPENDITURES
Current:

General government:

Administration
Public safety
Police
Fire
Public works
Highways and streets
Building services
Culture and recreation
Community development
Capital outlay
Debt service:

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

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances Beginning
Fund Balances Ending
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
-$ -$ -$ -$
- - - - 81,822 81,822 - (81,822)
- - - - - - - - - - 2,015 2,015 - - - - 81,822 81,822 2,015 (79,807) - - - - - - - - - - - - 50,700 50,700 24,564 26,136
7,700 7,700 2,007 5,693
- - - - - - - - - - - - - - - - - - - - - - - - 58,400 58,400 26,571 31,829 23,422 23,422 (24,556) (47,978) - - - - (30,000) (30,000) (30,000) - (30,000) (30,000) (30,000) - (6,578) (6,578) (54,556) (47,978) 87,313 87,313 87,313 -
80,735$ 80,735$ 32,757$ (47,978)$ Continued
Special Revenue Funds
SB1383 Organic Waste Grant
Budgeted Amounts

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442
City of Suisun City
Nonmajor Governmental Funds
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
For the year ended June 30, 2025REVENUES
Taxes:

Property taxes
Fines and forfeitures
Intergovernmental
Special assessments
Charges for services
Investment earnings
Other revenues
Total Revenues

EXPENDITURES
Current:

General government:

Administration
Public safety
Police
Fire
Public works
Highways and streets
Building services
Culture and recreation
Community development
Capital outlay
Debt service:

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

Page 166 ends

443
City of Suisun City
Nonmajor Governmental Funds
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
For the year ended June 30, 2025REVENUES
Taxes:

Property taxes
Fines and forfeitures
Intergovernmental
Special assessments
Charges for services
Investment earnings
Other revenues
Total Revenues

EXPENDITURES
Current:

General government:

Administration
Public safety
Police
Fire
Public works
Highways and streets
Building services
Culture and recreation
Community development
Capital outlay
Debt service:

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

Page 167 ends

444
City of Suisun City
Nonmajor Governmental Funds
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
For the year ended June 30, 2025REVENUES
Taxes:

Property taxes
Fines and forfeitures
Intergovernmental
Special assessments
Charges for services
Investment earnings
Other revenues
Total Revenues

EXPENDITURES
Current:

General government:

Administration
Public safety
Police
Fire
Public works
Highways and streets
Building services
Culture and recreation
Community development
Capital outlay
Debt service:

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

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445
City of Suisun City
Nonmajor Governmental Funds
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
For the year ended June 30, 2025REVENUES
Taxes:

Property taxes
Fines and forfeitures
Intergovernmental
Special assessments
Charges for services
Investment earnings
Other revenues
Total Revenues

EXPENDITURES
Current:

General government:

Administration
Public safety
Police
Fire
Public works
Highways and streets
Building services
Culture and recreation
Community development
Capital outlay
Debt service:

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

Page 169 ends

446
City of Suisun City
Nonmajor Governmental Funds
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
For the year ended June 30, 2025REVENUES
Taxes:

Property taxes
Fines and forfeitures
Intergovernmental
Special assessments
Charges for services
Investment earnings
Other revenues
Total Revenues

EXPENDITURES
Current:

General government:

Administration
Public safety
Police
Fire
Public works
Highways and streets
Building services
Culture and recreation
Community development
Capital outlay
Debt service:

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

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances Beginning
Fund Balances Ending
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
-$ -$ -$ -$
- - - - 586,899 586,899 280,301 (306,598)
- - - - 10,000 10,000 45 (9,955)
- - - - - - 484 484 596,899 596,899 280,830 (316,069) - - - - 299,038 299,038 280,830 18,208
- - - - - - - - - - - - - - - - - - - - - - - - - 0 - -
- - - - - - - - 299,038 299,038 280,830 18,208
297,861 297,861 - (297,861) - 0 - -
- - - - - - - - 297,861 297,861 - (297,861) - - - - 297,861$ 297,861$ -$ (297,861)$ Continued
Special Revenue Funds
Proposition 64 State Grant
Budgeted Amounts

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447
City of Suisun City
Nonmajor Governmental Funds
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
For the year ended June 30, 2025REVENUES
Taxes:

Property taxes
Fines and forfeitures
Intergovernmental
Special assessments
Charges for services
Investment earnings
Other revenues
Total Revenues

EXPENDITURES
Current:

General government:

Administration
Public safety
Police
Fire
Public works
Highways and streets
Building services
Culture and recreation
Community development
Capital outlay
Debt service:

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

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances Beginning
Fund Balances Ending
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
-$ -$ -$ -$
- - - - 109,000 109,000 - (109,000)
- - - - - - - - - - - - - - - - 109,000 109,000 - (109,000) - - - - - - - - - - - - - - - - - - - - - - - - 113,493 113,493 32,060 81,433
- - - - - - - - - - - - - - - - 113,493 113,493 32,060 81,433 (4,493) (4,493) (32,060) (27,567) - - - - - - - - - - - - (4,493) (4,493) (32,060) (27,567) 62,265 62,265 62,265 -
57,772$ 57,772$ 30,205$ (27,567)$ Continued
Special Revenue Funds
Recreation Parks & Marina Grant
Budgeted Amounts

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448
City of Suisun City
Nonmajor Governmental Funds
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
For the year ended June 30, 2025REVENUES
Taxes:

Property taxes
Fines and forfeitures
Intergovernmental
Special assessments
Charges for services
Investment earnings
Other revenues
Total Revenues

EXPENDITURES
Current:

General government:

Administration
Public safety
Police
Fire
Public works
Highways and streets
Building services
Culture and recreation
Community development
Capital outlay
Debt service:

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

Page 172 ends

449
City of Suisun City
Nonmajor Governmental Funds
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
For the year ended June 30, 2025REVENUES
Taxes:

Property taxes
Fines and forfeitures
Intergovernmental
Special assessments
Charges for services
Investment earnings
Other revenues
Total Revenues

EXPENDITURES
Current:

General government:

Administration
Public safety
Police
Fire
Public works
Highways and streets
Building services
Culture and recreation
Community development
Capital outlay
Debt service:

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

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances Beginning
Fund Balances Ending
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
80,300$ 80,300$ 83,260$ 2,960$
- - - - - - - - - - - - - - - - 200 200 (82) (282) - - - - 80,500 80,500 83,178 2,678 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 77,800 77,800 77,740 60
2,372 2,372 2,372 - 80,172 80,172 80,112 60
328 328 3,066 2,738 - - - - - - - - - - - - 328 328 3,066 2,738 10,895 10,895 10,895 -
11,223$ 11,223$ 13,961$ 2,738$
Continued
Debt Service Funds
Budgeted Amounts
North Bay Aqueduct

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450
City of Suisun City
Nonmajor Governmental Funds
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
For the year ended June 30, 2025REVENUES
Taxes:

Property taxes
Fines and forfeitures
Intergovernmental
Special assessments
Charges for services
Investment earnings
Other revenues
Total Revenues

EXPENDITURES
Current:

General government:

Administration
Public safety
Police
Fire
Public works
Highways and streets
Building services
Culture and recreation
Community development
Capital outlay
Debt service:

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

Page 174 ends

451
City of Suisun City
Nonmajor Governmental Funds
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
For the year ended June 30, 2025REVENUES
Taxes:

Property taxes
Fines and forfeitures
Intergovernmental
Special assessments
Charges for services
Investment earnings
Other revenues
Total Revenues

EXPENDITURES
Current:

General government:

Administration
Public safety
Police
Fire
Public works
Highways and streets
Building services
Culture and recreation
Community development
Capital outlay
Debt service:

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

Page 175 ends

452
City of Suisun City
Nonmajor Governmental Funds
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
For the year ended June 30, 2025REVENUES
Taxes:

Property taxes
Fines and forfeitures
Intergovernmental
Special assessments
Charges for services
Investment earnings
Other revenues
Total Revenues

EXPENDITURES
Current:

General government:

Administration
Public safety
Police
Fire
Public works
Highways and streets
Building services
Culture and recreation
Community development
Capital outlay
Debt service:

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

Page 176 ends

453
City of Suisun City
Nonmajor Governmental Funds
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
For the year ended June 30, 2025REVENUES
Taxes:

Property taxes
Fines and forfeitures
Intergovernmental
Special assessments
Charges for services
Investment earnings
Other revenues
Total Revenues

EXPENDITURES
Current:

General government:

Administration
Public safety
Police
Fire
Public works
Highways and streets
Building services
Culture and recreation
Community development
Capital outlay
Debt service:

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

Page 177 ends

454
City of Suisun City
Nonmajor Governmental Funds
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
For the year ended June 30, 2025REVENUES
Taxes:

Property taxes
Fines and forfeitures
Intergovernmental
Special assessments
Charges for services
Investment earnings
Other revenues
Total Revenues

EXPENDITURES
Current:

General government:

Administration
Public safety
Police
Fire
Public works
Highways and streets
Building services
Culture and recreation
Community development
Capital outlay
Debt service:

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

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455
City of Suisun City
Nonmajor Governmental Funds
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
For the year ended June 30, 2025REVENUES
Taxes:

Property taxes
Fines and forfeitures
Intergovernmental
Special assessments
Charges for services
Investment earnings
Other revenues
Total Revenues

EXPENDITURES
Current:

General government:

Administration
Public safety
Police
Fire
Public works
Highways and streets
Building services
Culture and recreation
Community development
Capital outlay
Debt service:

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

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456
City of Suisun City
Nonmajor Governmental Funds
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
For the year ended June 30, 2025REVENUES
Taxes:

Property taxes
Fines and forfeitures
Intergovernmental
Special assessments
Charges for services
Investment earnings
Other revenues
Total Revenues

EXPENDITURES
Current:

General government:

Administration
Public safety
Police
Fire
Public works
Highways and streets
Building services
Culture and recreation
Community development
Capital outlay
Debt service:

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

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances Beginning
Fund Balances Ending
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
-$ -$ -$ -$
- - - - - - - - - - - - 1,313,251 1,313,251 111,852 (1,201,399) 3,500 3,500 133,395 129,895 - - - - 1,316,751 1,316,751 245,247 (1,071,504) - - - - - - - - - - - - 150,000 150,000 - 150,000 - - - - - - - - 4,543 4,543 4,543 - - - - - 75,000 980,000 110,681 869,319 - - - - - - - - 229,543 1,134,543 115,224 1,019,319 1,087,208 182,208 130,023 (52,185) - - - - (308,350) (293,350) (267,291) 26,059 (308,350) (293,350) (267,291) 26,059 778,858 (111,142) (137,268) (26,126) 3,182,126 3,182,126 3,182,126 -
3,960,984$ 3,070,984$ 3,044,858$ (26,126)$
Continued
Capital Projects Funds
Budgeted Amounts
Park Development

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457
City of Suisun City
Nonmajor Governmental Funds
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
For the year ended June 30, 2025REVENUES
Taxes:

Property taxes
Fines and forfeitures
Intergovernmental
Special assessments
Charges for services
Investment earnings
Other revenues
Total Revenues

EXPENDITURES
Current:

General government:

Administration
Public safety
Police
Fire
Public works
Highways and streets
Building services
Culture and recreation
Community development
Capital outlay
Debt service:

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

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances Beginning
Fund Balances Ending
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
-$ -$ -$ -$
- - - - 2,500,000 2,500,000 932,720 (1,567,280)
- - - - - - - - - - - - - - - - 2,500,000 2,500,000 932,720 (1,567,280) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2,931,000 2,931,000 1,326,316 1,604,684
- - - - - - - - 2,931,000 2,931,000 1,326,316 1,604,684
(431,000) (431,000) (393,596) 37,404 431,000 416,000 412,291 (3,709)
- - - - 431,000 416,000 412,291 (3,709) - (15,000) 18,695 33,695 - - - - -$ (15,000)$ 18,695$ 33,695$ Continued
Capital Projects Funds
Park Improvements Fund
Budgeted Amounts

Page 181 ends

458
City of Suisun City
Nonmajor Governmental Funds
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
For the year ended June 30, 2025REVENUES
Taxes:

Property taxes
Fines and forfeitures
Intergovernmental
Special assessments
Charges for services
Investment earnings
Other revenues
Total Revenues

EXPENDITURES
Current:

General government:

Administration
Public safety
Police
Fire
Public works
Highways and streets
Building services
Culture and recreation
Community development
Capital outlay
Debt service:

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

Page 182 ends

459
City of Suisun City
Nonmajor Governmental Funds
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
For the year ended June 30, 2025REVENUES
Taxes:

Property taxes
Fines and forfeitures
Intergovernmental
Special assessments
Charges for services
Investment earnings
Other revenues
Total Revenues

EXPENDITURES
Current:

General government:

Administration
Public safety
Police
Fire
Public works
Highways and streets
Building services
Culture and recreation
Community development
Capital outlay
Debt service:

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

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances Beginning
Fund Balances Ending
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
-$ -$ -$ -$
- - - - - - - - - - - - 169,403 169,403 27,113 (142,290) - - 156 156 - - - - 169,403 169,403 27,269 (142,134) - - - - - - - - - - - - 3,256 3,256 - 3,256 - - - - - - - - - - - - - - - - 287,563 287,563 73,263 214,300 - - - - - - - - 290,819 290,819 73,263 217,556 (121,416) (121,416) (45,994) 75,422 - - - - - - - - - - - - (121,416) (121,416) (45,994) 75,422 17,020 17,020 17,020 -
(104,396)$ (104,396)$ (28,974)$ 75,422$ Continued
Capital Projects Funds
Fire Facilities & Equipment Fund
Budgeted Amounts

Page 183 ends

460
City of Suisun City
Nonmajor Governmental Funds
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
For the year ended June 30, 2025REVENUES
Taxes:

Property taxes
Fines and forfeitures
Intergovernmental
Special assessments
Charges for services
Investment earnings
Other revenues
Total Revenues

EXPENDITURES
Current:

General government:

Administration
Public safety
Police
Fire
Public works
Highways and streets
Building services
Culture and recreation
Community development
Capital outlay
Debt service:

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

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances Beginning
Fund Balances Ending
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
-$ -$ -$ -$
- - - - - - - - - - - - 150,678 150,678 15,472 (135,206) - - 12,288 12,288 - - - - 150,678 150,678 27,760 (122,918) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 270,349 270,349 140,658 129,691 - - - - - - - - 270,349 270,349 140,658 129,691 (119,671) (119,671) (112,898) 6,773 225,000 225,000 131,109 (93,891) - - - - 225,000 225,000 131,109 (93,891) 105,329 105,329 18,211 (87,118) 328,298 328,298 328,298 -
433,627$ 433,627$ 346,509$ (87,118)$
Continued
Capital Projects Funds
Police Facilities & Equipment Fund
Budgeted Amounts

Page 184 ends

461
City of Suisun City
Nonmajor Governmental Funds
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
For the year ended June 30, 2025REVENUES
Taxes:

Property taxes
Fines and forfeitures
Intergovernmental
Special assessments
Charges for services
Investment earnings
Other revenues
Total Revenues

EXPENDITURES
Current:

General government:

Administration
Public safety
Police
Fire
Public works
Highways and streets
Building services
Culture and recreation
Community development
Capital outlay
Debt service:

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

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances Beginning
Fund Balances Ending
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
-$ -$ -$ -$
- - - - - - - - - - - - 30,564 30,564 2,620 (27,944) 4,600 4,600 2,269 (2,331) - - - - 35,164 35,164 4,889 (30,275) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 91,292 91,292 22,159 69,133 - - - - - - - - 91,292 91,292 22,159 69,133 (56,128) (56,128) (17,270) 38,858 59,900 20,000 20,767 767
- - - - 59,900 20,000 20,767 767
3,772 (36,128) 3,497 39,625 61,219 61,219 61,219 -
64,991$ 25,091$ 64,716$ 39,625$ Continued
Municipal Vehicle & Equipment Fund
Budgeted Amounts
Capital Projects Funds

Page 185 ends

462
City of Suisun City
Nonmajor Governmental Funds
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
For the year ended June 30, 2025REVENUES
Taxes:

Property taxes
Fines and forfeitures
Intergovernmental
Special assessments
Charges for services
Investment earnings
Other revenues
Total Revenues

EXPENDITURES
Current:

General government:

Administration
Public safety
Police
Fire
Public works
Highways and streets
Building services
Culture and recreation
Community development
Capital outlay
Debt service:

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

Page 186 ends

463
City of Suisun City
Nonmajor Governmental Funds
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
For the year ended June 30, 2025REVENUES
Taxes:

Property taxes
Fines and forfeitures
Intergovernmental
Special assessments
Charges for services
Investment earnings
Other revenues
Total Revenues

EXPENDITURES
Current:

General government:

Administration
Public safety
Police
Fire
Public works
Highways and streets
Building services
Culture and recreation
Community development
Capital outlay
Debt service:

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

Page 187 ends

464
City of Suisun City
Nonmajor Governmental Funds
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
For the year ended June 30, 2025REVENUES
Taxes:

Property taxes
Fines and forfeitures
Intergovernmental
Special assessments
Charges for services
Investment earnings
Other revenues
Total Revenues

EXPENDITURES
Current:

General government:

Administration
Public safety
Police
Fire
Public works
Highways and streets
Building services
Culture and recreation
Community development
Capital outlay
Debt service:

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

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances Beginning
Fund Balances Ending
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
-$ -$ -$ -$
- - - - 500,000 500,000 500,000 -
- - - - - - - - 9,800 9,800 1,617 (8,183) - - - - 509,800 509,800 501,617 (8,183) 14,626 14,626 14,626 -
- - - - - - - - - - - - - - - - - - - - - - - - - - - - 94,745 94,745 38,996 55,749 - - - - - - - - 109,371 109,371 53,622 55,749 400,429 400,429 447,995 47,566
- - - - (500,000) (455,000) (382,567) 72,433 (500,000) (455,000) (382,567) 72,433 (99,571) (54,571) 65,428 119,999 (65,428) (65,428) (65,428) - (164,999)$ (119,999)$ -$ 119,999$ Concluded
Capital Projects Funds
Municipal Facilities and Equipment
Budgeted Amounts

Page 188 ends

465
Fund Title Fund Description
MOTOR VEHICLE REPAIR FUND This fund accounts for the revenues and expenses of the maintenance of motor vehicles provided to City departments.

MOTOR VEHICLE

REPLACEMENT FUND
This fund accounts for the rental revenues and expenses of the maintenance of public works equipment provided to City departments.

NETWORK MAINTENANCE
FUND
This fund accounts for the revenues and expenses of the maintenance of the City’s computer servers and accounts for the rental and depreciation expense of the City owned computer network servers.

PUBLIC SAFETY DISPATCH This fund accounts for operating cost and charges where service is provided for emergency and non-emergency public safety assistance, dispatching appropriate units, and coordination of response of emergency.

PUBLIC WORKS OPERATING

COST FUND
This fund accounts for operating cost and charges where service is provided, including the Maintenance Districts, Streets, Parks, and various departments under the general fund.

SELF-INSURANCE FUND This fund accounts for the revenues and expenses of the City’s insurance programs (liability, workers compensation and unemployment).

PROPRIETARY FUNDS

INTERNAL SERVICE FUNDS

Page 189 ends

466
City of Suisun City
Proprietary Funds
Internal Service Funds
Combining Statement of Net Position
June 30, 2025
Total
Public Governmental
Motor Motor Public Works Activities -
Vehicle Vehicle Network Safety Operating Self- Internal Repair Replacement Maintenance Dispatch Cost Insurance Service Funds ASSETS
Current assets:

Cash and investments 214,066 2,673,770 44,719 132,810$ 95,815 2,549,551 5,710,731$ Accounts receivable - net - - 481 - - - 481 Total current assets 214,066 2,673,770 45,200 132,810 95,815 2,549,551 5,711,212 Noncurrent assets:

Capital assets - net - 1,418,169 30,165 - 1,276 - 1,449,610 Total Assets 214,066$ 4,091,939$ 75,365$ 132,810$ 97,091$ 2,549,551$ 7,160,822$

LIABILITIES
Current liabilities:

Accounts payable 1,716$ -$ 8,150$ 88,923$ 14,875$ 14,779$ 128,443$ Accrued payroll 934 - 10,919 41,818 65,678 - 119,349 Interest payable - - 1,832 - - - 1,832 Lease liabilities - current - 412,214 6,388 - 1,117 - 419,719 Claims payable - current - - - - - 390,000 390,000 Total current liabilities 2,650 412,214 27,289 130,741 81,670 404,779 1,059,343 Noncurrent liabilities:

Lease liabilities - 626,615 - - 189 - 626,804 Claims payable - - - - - 469,808 469,808 Total noncurrent liabilities - 626,615 - - 189 469,808 1,096,612 Total Liabilities 2,650$ 1,038,829$ 27,289$ 130,741$ 81,859$ 874,587$ 2,155,955$

NET POSITION
Net investment in capital assets -$ 379,340$ 23,777$ -$ (30)$ -$ 403,087$ Unrestricted 211,416 2,673,770 24,299 2,069 15,262 1,674,964 4,601,780 Total Net Position 211,416$ 3,053,110$ 48,076$ 2,069$ 15,232$ 1,674,964$ 5,004,867$

Page 190 ends

467
City of Suisun City
Proprietary Funds
Internal Service Funds
Combining Statement of Revenues, Expenses and Changes in Net Position For the year ended June 30, 2025
Total
Public Governmental
Motor Motor Public Works Activities -
Vehicle Vehicle Network Safety Operating Self- Internal Repair Replacement Maintenance Dispatch Cost Insurance Service Funds

OPERATING REVENUES
Charges to City departments 145,572$ 899,568$ 242,762$ 1,254,397$ 2,920,455$ 2,901,015$ 8,363,769$ Other revenue - - - 29,152 - 93,867 123,019 Total operating revenues 145,572 899,568 242,762 1,283,549 2,920,455 2,994,882 8,486,788

OPERATING EXPENSES
Salaries and benefits 38,552 - 369,241 1,335,429 2,177,008 298,743 4,218,973 Services and supplies 142,778 149,191 141,240 615,557 742,506 1,709,954 3,501,226 Claims and settlements - - - - - 163,714 163,714 Depreciation and amortization - 898,866 54,011 - 1,093 - 953,970 Total operating expenses 181,330 1,048,057 564,492 1,950,986 2,920,607 2,172,411 8,837,883 Operating income (loss) (35,758) (148,489) (321,730) (667,437) (152) 822,471 (351,095)

NONOPERATING REVENUES (EXPENSES)
Investment income 9,190 106,998 2,915 10,031 1,722 84,644 215,500 Interest expense - (16,037) (214) - (49) - (16,300) Grants and reimbursements - - 132,229 330,000 - - 462,229 Gain (loss) on sales of assets - 18,403 - - - - 18,403 Total nonoperating revenues(expenses) 9,190 109,364 134,930 340,031 1,673 84,644 679,832 Change in net position (26,568) (39,125) (186,800) (327,406) 1,521 907,115 328,737 Total net position - beg. as previously stated 237,984 3,113,016 214,095 329,475 13,711 767,849 4,676,130 Prior period restatement - (20,781) 20,781 - - - - Total net position - beginning, as restated 237,984 3,092,235 234,876 329,475 13,711 767,849 4,676,130 Total net position - ending 211,416$ 3,053,110$ 48,076$ 2,069$ 15,232$ 1,674,964$ 5,004,867$

Page 191 ends

468
City of Suisun City
Proprietary Funds
Internal Service Funds
Combining Statement of Cash Flows
For the year ended June 30, 2025
Total
Public Governmental
Motor Motor Public Works Activities -
Vehicle Vehicle Network Safety Operating Self- Internal Repair Replacement Maintenance Dispatch Cost Insurance Service Funds Cash flows from operating activities:

Cash received from customers and departments 145,572$ 899,568$ 242,762$ 1,283,549$ 2,949,463$ 2,994,882$ 8,515,796$ Cash paid to suppliers (145,968) (149,191) (139,343) (534,127) (743,648) (1,757,689) (3,469,966) Cash paid for claims and settlements - - - - - (269,418) (269,418) Cash paid to employees (38,458) - (367,609) (1,325,049) (2,160,083) (298,743) (4,189,942) Net cash provided (used) by operating activities (38,854) 750,377 (264,190) (575,627) 45,732 669,032 586,470 Cash flows from capital and related
financing activities:

Purchase of capital assets - (209,801) - - - - (209,801) Proceeds from sale of capital assets - 18,403 - - - - 18,403 Grants and reimbursements - - 132,229 330,000 - - 462,229 New leases and subscriptions - 153,286 - - - - 153,286 Prinicpal paid - (432,987) (55,170) - (1,091) - (489,248) Interest paid - (16,037) (214) - (49) - (16,300) Net cash provided (used) by capital
and related financing activities - (468,733) 76,845 330,000 (1,140) - (63,028) Cash flows from investing activities:

Investment income (loss) 9,190 106,998 2,915 10,031 1,722 84,644 215,500 Net cash provided (used) by investing activities 9,190 106,998 2,915 10,031 1,722 84,644 215,500 Net increase (decrease) in cash and cash equivalents (29,664) 388,642 (184,430) (235,596) 46,314 753,676 738,942 Cash and cash equivalents - beginning 243,730 2,285,128 229,149 368,406 49,501 1,795,875 4,971,789 Cash and cash equivalents - ending 214,066$ 2,673,770$ 44,719$ 132,810$ 95,815$ 2,549,551$ 5,710,731$ Reconciliation of operating income to net
cash provided (used) by operating activities:

Operating income (loss) (35,758)$ (148,489)$ (321,730)$ (667,437)$ (152)$ 822,471$ (351,095)$ Adjustments to reconcile operating income (loss)
to net cash provided (used) by operating activities:

Depreciation - 898,866 54,011 - 1,093 - 953,970 Change in operating assets and liabilities: -
Accounts receivables - - - - 29,008 - 29,008 Accounts payable (3,190) - 1,897 81,430 (1,142) (47,735) 31,260 Accrued payroll 94 - 1,632 10,380 16,925 - 29,031 Claims payable - - - - - (105,704) (105,704) Net cash provided (used) by operating activities (38,854)$ 750,377$ (264,190)$ (575,627)$ 45,732$ 669,032$ 586,470$

Page 192 ends

469
Fund Title Fund Description
REC/COM PROGRAMS This fund is held solely for the purpose of monitoring the donations to run specific recreation programs.

ASSET FORFEITURE This fund accounts for funds forfeited by the Police Department.

PD PROP/EVID HL This is a fiduciary fund set up to account for police property and evidence holding account.

SCHOOL IMPACT FEES This fund accounts for the impact fees collected in behalf of the Fairfield-Suisun Unified School District.

STRONG MOTION FEES This fund accounts for the fees collected in behalf of the Department of Conservation.

CBSC – SB 1473 This fund accounts for the fees collected in behalf of the Building Standards Commission for SB 1473.

SB 1186 STEINBERG DISABILITY
ACCESS
This fund accounts for fees collected in behalf of the Division of the State Architect pursuant to specified percentages.

SOLANO COUNTY TRUST This fund accounts for the funds collected in behalf of Solano County.

TRANSIT TICKETS This fund accounts for the Fairfield-Suisun Transit ticket sales.

BUSINESS IMPROVEMENT DISTRICT This fund accounts for the fees collected in behalf of the Business Improvement District.

SEWER DISTRICT TRUST This fund accounts for the fees collected in behalf of the Fairfield-Suisun Sewer District.

SOLANO GARBAGE This fund accounts for the fees collected through property tax from unpaid waste collection liens.

SUISUN-SOLANO WATER AGENCY This fund accounts for the funds collected in behalf of SSWA.

CUSTODIAL FUNDS
Custodial Funds account for assets held by the City as an agent for individuals, governmental entities, and non-public organizations.

These funds include the following:

Page 193 ends

470
City of Suisun City
Custodial Funds
Combining Statement of Fiduciary Net Position
June 30, 2025
Rec/Com Asset PD PROP/ School
Programs Forfeiture EVID HL Impact Fees
Fund Fund Fund Fund
ASSETS
Current assets:

Cash and investments 28,113$ 5,203$ 9,641$ 5$ Cash with fiscal agent - - - - Accounts receivable - - - - Other assets - - - - Total current assets 28,113 5,203 9,641 5 Noncurrent assets:

Nondepreciable capital assets - - - - Depreciable capital assets - - - - Less: Accumulated depreciation - - - - Total noncurrent assets - - - - Total Assets 28,113$ 5,203$ 9,641$ 5$

LIABILITIES
Current liabilities:

Accounts payable 3,477$ -$ 9,641$ -$ Interest payable - - - - Deposits - - - - Due to other agencies - - - - Noncurrent liabilities due within one year - - - - Total current liabilities 3,477 - 9,641 - Noncurrent liabilities:

Due in more than one year - - - - Total noncurrent liabilities - - - - Total Liabilities 3,477$ -$ 9,641$ -$

NET POSITION
Net investment in capital assets -$ -$ -$ -$ Restricted for:

Individuals, organizations and other governments 24,636 5,203 - 5 Total Net Position 24,636 $ 5,203 $ - $ 5 $ Continued

Page 194 ends

471
City of Suisun City
Custodial Funds
Combining Statement of Fiduciary Net Position
June 30, 2025
ASSETS
Current assets:

Cash and investments
Cash with fiscal agent
Accounts receivable
Other assets
Total current assets
Noncurrent assets:

Nondepreciable capital assets
Depreciable capital assets
Less: Accumulated depreciation
Total noncurrent assets
Total Assets

LIABILITIES
Current liabilities:

Accounts payable
Interest payable
Deposits
Due to other agencies
Noncurrent liabilities due within one year
Total current liabilities
Noncurrent liabilities:

Due in more than one year
Total noncurrent liabilities
Total Liabilities

NET POSITION
Net investment in capital assets
Restricted for:

Individuals, organizations and other governments
Total Net Position
SB 1186
Steinberg
Strong CBSC- Disability Solano
Motion Fees SB1473 Access County
Fund Fund Fund Fund
4,539$ 1,710$ 38,603$ 116,330$
- - - -
- - - -
- - - -
4,539 1,710 38,603 116,330
- - - -
- - - -
- - - -
- - - -
4,539$ 1,710$ 38,603$ 116,330$
2,713$ 971$ -$ 116,330$
- - - -
- - - -
- - - -
- - - -
2,713 971 - 116,330
- - - -
- - - -
2,713$ 971$ -$ 116,330$
-$ -$ -$ -$
1,826 739 38,603 -
1,826 $ 739 $ 38,603 $ - $
Continued

Page 195 ends

472
City of Suisun City
Custodial Funds
Combining Statement of Fiduciary Net Position
June 30, 2025
ASSETS
Current assets:

Cash and investments
Cash with fiscal agent
Accounts receivable
Other assets
Total current assets
Noncurrent assets:

Nondepreciable capital assets
Depreciable capital assets
Less: Accumulated depreciation
Total noncurrent assets
Total Assets

LIABILITIES
Current liabilities:

Accounts payable
Interest payable
Deposits
Due to other agencies
Noncurrent liabilities due within one year
Total current liabilities
Noncurrent liabilities:

Due in more than one year
Total noncurrent liabilities
Total Liabilities

NET POSITION
Net investment in capital assets
Restricted for:

Individuals, organizations and other governments
Total Net Position
Business
Transit Improvement Sewer
Tickets District District
Fund Fund Fund
-$ 9,441$ 536,725$
- - -
- - 566,543
- - -
- 9,441 1,103,268
- - -
- - -
- - -
- - -
-$ 9,441$ 1,103,268$
-$ -$ 539,100$
- - -
- - -
- - -
- - -
- - 539,100
- - -
- - -
-$ -$ 539,100$
-$ -$ -$
- 9,441 564,168
-$ 9,441$ 564,168$
Continued

Page 196 ends

473
City of Suisun City
Custodial Funds
Combining Statement of Fiduciary Net Position
June 30, 2025
ASSETS
Current assets:

Cash and investments
Cash with fiscal agent
Accounts receivable
Other assets
Total current assets
Noncurrent assets:

Nondepreciable capital assets
Depreciable capital assets
Less: Accumulated depreciation
Total noncurrent assets
Total Assets

LIABILITIES
Current liabilities:

Accounts payable
Interest payable
Deposits
Due to other agencies
Noncurrent liabilities due within one year
Total current liabilities
Noncurrent liabilities:

Due in more than one year
Total noncurrent liabilities
Total Liabilities

NET POSITION
Net investment in capital assets
Restricted for:

Individuals, organizations and other governments
Total Net Position
Suisin-Solano
Solano Water Total
Garbage Agency Custodial
Funds Fund Funds
291,901$ 9,352,078$ 10,394,289$
- 574,284 574,284
- 1,568,673 2,135,216
- 7,255 7,255
291,901 11,502,290 13,111,044
- 948,773 948,773
- 65,183,090 65,183,090
- (34,313,639) (34,313,639)
- 31,818,224 31,818,224
291,901$ 43,320,514$ 44,929,268$
291,901$ 480,366$ 1,444,499$
- 174,075 174,075
- - -
- 103,549 103,549
- 475,000 475,000
291,901 1,232,990 2,197,123
- 15,896,123 15,896,123
- 15,896,123 15,896,123
291,901$ 17,129,113$ 18,093,246$
-$ 16,975,983 16,975,983$
- 9,215,418 9,860,039
-$ 26,191,401$ 26,836,022$
Concluded

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474
City of Suisun City
Custodial Funds
Combining Statement of Changes in
Fiduciary Net Position
For the year ended June 30, 2025
Rec/Com Asset PD PROP/ School
Programs Forfeiture EVID HL Impact Fees
Fund Fund Fund Fund

ADDITIONS
Fees, asessment and tax collections -$ -$ -$ -$ Investment income - - - - Total additions - - - -

DEDUCTIONS
Payments to other entities - - - - Depreciation and amortization - - - - Debt service:

Interest and fees - - - - Total deductions - - - - Change in net position - - - - Total net position - beginning, as previously reported 24,636 5,203 - 5 Prior period restatements - - - - Total net position - beginning as restated 24,636 5,203 - 5 Total net position - ending 24,636$ 5,203$ -$ 5$ Continued

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475
City of Suisun City
Custodial Funds
Combining Statement of Changes in
Fiduciary Net Position
For the year ended June 30, 2025

ADDITIONS
Fees, asessment and tax collections
Investment income
Total additions

DEDUCTIONS
Payments to other entities
Depreciation and amortization
Debt service:

Interest and fees
Total deductions
Change in net position
Total net position - beginning, as previously reported
Prior period restatements
Total net position - beginning as restated
Total net position - ending
SB 1186
Steinberg
Strong CBSC- Disability Solano
Motion Fees SB1473 Access County
Fund Fund Fund Fund
3,406$ 1,710$ 5,107$ 116,330$
- - - -
3,406 1,710 5,107 116,330
2,713 1,508 779 116,330
- - - -
- - - -
2,713 1,508 779 116,330
693 202 4,328 -
1,133 537 34,275 -
- - - -
1,133 537 34,275 -
1,826$ 739$ 38,603$ -$
Continued

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476
City of Suisun City
Custodial Funds
Combining Statement of Changes in
Fiduciary Net Position
For the year ended June 30, 2025

ADDITIONS
Fees, asessment and tax collections
Investment income
Total additions

DEDUCTIONS
Payments to other entities
Depreciation and amortization
Debt service:

Interest and fees
Total deductions
Change in net position
Total net position - beginning, as previously reported
Prior period restatements
Total net position - beginning as restated
Total net position - ending
Business
Transit Improvement Sewer
Tickets District District
Fund Fund Fund
-$ 16,876$ 6,262,096$ - - -
- 16,876 6,262,096 130 9,164 6,807,842
- - -
- - -
130 9,164 6,807,842 (130) 7,712 (545,746) 130 1,729 1,109,914 - - -
130 1,729 1,109,914 -$ 9,441$ 564,168$ Continued

Page 200 ends

477
City of Suisun City
Custodial Funds
Combining Statement of Changes in
Fiduciary Net Position
For the year ended June 30, 2025

ADDITIONS
Fees, asessment and tax collections
Investment income
Total additions

DEDUCTIONS
Payments to other entities
Depreciation and amortization
Debt service:

Interest and fees
Total deductions
Change in net position
Total net position - beginning, as previously reported
Prior period restatements
Total net position - beginning as restated
Total net position - ending
Suisin-Solano
Solano Water Total
Garbage Agency Custodial
Funds Fund Funds
291,901$ 8,651,340$ 15,348,766$
- 386,806 386,806 291,901 9,038,146 15,735,572 291,901 8,048,498 15,278,865
- 1,602,611 1,602,611
- 511,219 511,219
291,901 10,162,328 17,392,695
- (1,124,182) (1,657,123) - 27,356,622 28,534,184 - (41,039) (41,039) - 27,315,583 28,493,145 -$ 26,191,401$ 26,836,022$ Concluded

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478
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479

STATISTICAL INFORMATION

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480
This page is intentionally blank

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481

STATISTICAL SECTION
This part of the City’s Comprehensive Annual Financial Report presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information says about the City’s overall financial health. In contrast to the financial section, the statistical section information is not subject to independent audit.

Financial Trends
These schedules contain trend information to help the reader understand how the City’s financial performance and well being have changed over time:

1. Net Position by Component

2. Changes in Net Position

3. Fund Balances of Governmental Funds

4. Changes in Fund Balance of Governmental Funds
Revenue Capacity
These schedules contain information to help the reader assess the City’s most significant local revenue source, the property tax:

1. Net Assessed and Estimated Actual Value of Property

2. Property Tax Levies and Collections

3. Property Tax Rates Overlapping Governments

4. Principal Taxpayers
Debt Capacity
These schedules present information to help the reader assess the affordability of the City’s current levels of outstanding debt and the City’s ability to issue additional debt in the future:

1. Ratio of Net General Obligation Bonded Debt to Assessed Value and Net General Obligation on Bonded Debt Per Capita

2. Ratio of Annual Debt Service Expenditures for General Obligation Bonded Debt to Total General Governmental Expenditures

3. Ratios of Outstanding Debt by Type

4. Computation of Legal Debt Margin

5. Schedule of Direct and Overlapping Debt
Demographic and Economic Information
These schedules offer demographic and economic indicators to help the reader understand the environment within which the City’s financial activities take place:

1. Demographic Statistics

2. Principal Employers
Operating Information
These schedules contain service and infrastructure data to help the reader understand how the information in the City ’s financial report relates to the services the City provides and the activities it performs:

1. Full-Time Equivalent Employees by Function

2. Operating Indicators by Function

3. Special Assessments Billings and Collections

4. Miscellaneous Statistics
Sources
Unless otherwise noted, the information in these schedules is derived from the Comprehensive Annual Financial Reports for the relevant year.

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482
This page is intentionally blank

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483
City of Suisun City
Net Position by Component
Last Ten Fiscal Years
2016 2017 2018 2019 2020
Primary Government
Governmental activities:

Net investment in capital assets 139,860,899$ 137,093,773$ 134,736,406$ 132,070,790$ 129,753,061$ Restricted 33,924,639 34,266,905 35,699,817 33,220,715 33,111,723 Unrestricted (8,216,796) (9,116,095) (12,729,649) (11,035,862) (12,543,696) Total governmental activities net position 165,568,742$ 162,244,583$ 157,706,574$ 154,255,643$ 150,321,088$ 2021 2022 2023 2024 2025
Primary Government
Governmental activities:

Net investment in capital assets 126,177,859$ 122,920,678$ 120,268,971$ 120,756,670$ 122,421,471$ Restricted 31,441,166 34,417,134 39,171,703 40,812,124 39,390,897 Unrestricted (12,567,783) (10,215,721) (7,295,090) (9,213,066) (13,684,148) Total governmental activities net position 145,051,242$ 147,122,091$ 152,145,584$ 152,355,728$ 148,128,220$ Source: Financial Statements
Note: The negative unrestricted net position is the result of net pension liabilities that are paid over time.

Fiscal Year
Fiscal Year

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484
City of Suisun City
Changes in Net Position
Last Ten Fiscal Years
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Expenses:

Governmental activities:

General government 4,003,193$ 4,712,399$ 6,016,240$ 6,349,819$ 6,520,565$ 6,495,385$ 6,714,205$ 6,834,395$ 9,815,389$ 10,990,971$ Public safety 6,178,963 7,121,039 8,468,885 8,260,633 12,231,562 11,947,411 13,155,560 13,756,208 17,073,352 19,105,902 Public works 2,262,710 2,331,092 2,460,245 3,219,513 3,622,340 3,562,066 3,438,420 3,033,897 4,493,783 4,363,364 Highways and streets 2,979,316 2,751,957 3,059,571 3,545,903 3,159,083 2,968,830 2,998,072 3,519,842 4,125,587 4,720,708 Building services 837,255 846,867 925,361 1,138,874 1,150,275 1,154,322 1,527,125 1,639,230 1,978,207 2,080,825 Culture and recreation 2,142,568 2,080,633 2,708,274 4,304,672 3,185,736 2,333,199 3,037,278 3,068,932 3,730,227 4,066,796 Community development 1,250,745 1,277,703 1,333,987 1,226,515 1,253,972 1,412,703 1,556,053 1,781,399 1,748,599 1,917,910 Interest on long-term debt 109,702 74,125 55,313 56,054 255,518 242,521 254,586 287,985 430,732 265,728 Total Governmental activities expenses 19,764,452 21,195,815 25,027,876 28,101,983 31,379,051 30,116,437 32,681,299 33,921,888 43,395,876 47,512,204 Program Revenues:

Charges for services:

General government 1,741,342 2,121,065$ 1,804,965$ 2,090,675$ 1,994,440$ 1,967,305$ 3,000,924$ 2,753,724$ 3,666,051$ 3,289,910$ Public safety 629,084 619,502 878,945 761,165 591,464 329,546 483,677 433,419 773,218 831,944 Public works 2,879,890 2,797,192 2,879,037 2,862,489 2,888,282 3,064,767 3,210,382 3,520,691 3,784,786 3,972,588 Highways & streets 87,550 90,200 92,900 95,668 98,538 99,228 102,403 105,475 108,639 112,398 Building services 368,821 345,398 321,873 269,845 318,489 383,085 702,458 534,886 1,162,728 577,170 Culture & recreation 1,004,999 1,021,159 1,035,395 1,123,169 945,989 647,476 2,588,257 1,288,076 2,811,148 1,366,063 Community development 449,203 511,315 517,408 566,612 598,332 644,425 979,569 677,805 969,573 688,169 Operating grants and contribution 4,106,037 4,062,267 3,773,183 4,413,053 7,518,687 4,534,872 7,522,784 10,472,541 7,564,567 8,654,341 Capital grants and contributions 360,062 - 685,876 671,316 698,369 754,163 1,449,771 2,661,307 3,350,796 2,904,882 Total Governmental program revenues 11,626,988 11,568,098 11,989,582 12,853,992 15,652,590 12,424,867 20,040,225 22,447,924 24,191,506 22,397,465 Net revenues (expense) (8,137,464) (9,627,717) (13,038,294) (15,247,991) (15,726,461) (17,691,570) (12,641,074) (11,473,964) (19,204,370) (25,114,739) General revenues:

Taxes:

Property taxes 2,495,722 2,549,755 2,834,556 2,754,403 2,239,397 2,545,642 2,988,784 2,954,020 3,183,608 3,558,914 Sales taxes 1,748,527 1,919,520 4,249,980 4,470,667 4,488,382 5,231,732 6,901,611 7,155,837 6,996,859 7,526,981 Transient occupancy taxes 357,242 364,022 406,299 381,156 217,907 273,720 631,407 711,130 704,053 454,720 Motor vehicle fees 1,963,724 2,120,824 2,236,642 2,380,265 2,479,874 2,624,835 2,731,924 2,917,389 3,057,383 3,196,331 Franchise fees 877,902 896,072 897,128 888,710 927,722 951,619 1,055,426 1,312,707 1,365,628 1,397,609 Investment earnings 292,452 65,678 87,873 674,545 711,522 52,255 (723,224) 271,826 1,631,240 1,584,715 Miscellaneous revenue 362,851 165,999 159,523 280,793 177,174 916,678 1,125,994 857,470 2,475,743 3,167,961 Transfers from agency funds - 157,200 - - - - - 317,078 - - Special item - settlement agreement - (1,935,512) - - - - - - - - Special item - gain (loss) on sale of capital asset - - - (33,479) 549,928 (120,495) - - - - Total general revenues and special items 8,098,420 6,303,558 10,872,001 11,797,060 11,791,906 12,475,986 14,711,922 16,497,457 19,414,514 20,887,231 Change in net position (39,044)$ (3,324,159)$ (2,166,293)$ (3,450,931)$ (3,934,555)$ (5,215,584)$ 2,070,848$ 5,023,493$ 210,144$ (4,227,508)$ Source: Financial statements
Fiscal Year

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485
City of Suisun City
Fund Balances of Governmental Funds
Last Ten Fiscal Years
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
General fund:

Nonspendable 906$ 1,660$ 1,680$ 3,769$ 1,793$ 3,307$ 14,243$ 27,584$ 16,197$ 11,566$ Unassigned 3,353,371 3,860,647 3,940,251 7,152,796 6,807,866 7,489,979 10,172,588 11,086,268 11,069,317 8,844,558 Total general fund 4,658,201$ 3,623,076$ 3,160,784$ 2,670,078$ 3,354,277$ 7,493,286$ 10,186,831$ 11,113,852$ 11,085,514$ 8,856,124$ All other governmental funds:

Nonspendable 8,678,313$ 9,238$ 35,948$ 14,455$ 7,066$ 6,918$ 15,430$ 38,436$ 36,858$ 29,181$ Restricted 12,307,975 21,675,006 23,673,628 26,636,910 22,958,781 21,572,429 25,985,331 30,149,669 32,289,927 31,384,916 Committed 182,602 142,249 - - - - - - - - Unassigned (126,523) (12,403) (29,389) (27,275) (62,078) (47,801) (821,019) (1,431,982) (2,317,557) (3,086,039) Total all other governmental funds 23,460,183$ 20,382,692$ 20,753,875$ 22,442,839$ 22,058,452$ 21,042,367$ 25,179,742$ 28,756,123$ 30,009,228$ 28,328,058$ Source: City Financial Statements
Fiscal Year

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486
City of Suisun City
Changes in Fund Balances of Governmental Funds
Last Ten Fiscal Years
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Revenues:

Taxes:

Property taxes 2,495,722$ 2,549,755$ 2,834,556$ 2,754,403$ 2,239,397$ 2,545,642$ 2,988,784$ 2,954,020$ 3,183,608$ 3,558,914$ Transient occupancy taxes 357,242 364,022 406,299 381,156 217,907 273,720 631,407 711,130 704,053 454,720 Sales taxes 1,748,527 1,919,520 4,249,980 4,470,667 4,488,382 5,231,732 6,901,611 7,155,837 6,996,859 7,526,981 Licenses and permits 1,420,040 1,442,028 1,436,097 1,370,359 1,441,798 1,447,277 1,772,524 1,938,323 2,520,316 2,118,270 Fines and forfeits 354,547 309,038 580,416 558,524 414,854 277,981 319,788 268,038 185,533 289,937 Intergovernmental revenue 7,110,146 6,785,890 7,791,220 8,425,689 11,653,424 9,375,959 12,950,308 17,035,354 16,659,410 17,609,031 Special assessments 2,441,776 2,513,941 2,156,002 2,243,748 2,292,852 2,382,169 2,423,995 2,687,564 2,895,501 3,055,334 Charges for services 3,401,254 3,756,618 3,515,329 3,922,941 3,717,102 3,454,993 6,965,135 5,052,024 8,309,508 6,097,768 Investment earnings 259,433 66,184 83,434 611,945 650,123 54,699 (671,219) 252,115 1,496,828 1,369,215 Miscellaneous revenue 553,067 317,181 364,794 539,276 183,786 433,655 898,578 180,083 333,300 919,994 Total revenues 20,141,754 20,024,177 23,418,127 25,278,708 27,299,625 25,477,827 35,180,911 38,234,488 43,284,916 43,000,164 Expenditures:

Current:

General government 4,428,337 4,543,030 5,199,225 5,726,616 5,843,100 5,578,652 6,102,043 7,011,883 9,164,589 10,607,576 Public safety 6,542,847 6,836,713 7,544,748 7,680,286 9,764,187 10,493,388 12,379,896 13,305,627 14,921,774 16,269,501 Public works 1,841,532 1,830,380 1,941,976 2,467,888 2,434,397 2,675,798 2,297,499 2,768,525 3,918,377 3,717,146 Highways and streets 1,042,836 848,849 843,401 1,459,896 983,945 833,868 917,869 1,145,307 1,614,297 1,872,552 Building services 304,246 244,934 259,601 389,886 487,648 477,732 830,841 837,863 875,102 866,557 Culture and recreation 1,605,294 1,578,800 1,887,389 3,617,816 2,214,691 1,574,875 2,142,120 2,433,634 2,800,110 2,993,111 Community development 967,547 1,016,877 911,376 898,775 813,738 1,009,846 1,111,189 1,416,656 1,281,124 1,376,837 Capital outlay 2,888,910 1,278,471 2,159,906 2,308,240 8,380,183 2,688,012 3,257,982 5,053,758 6,848,833 8,261,889 Principal on long-term debt 742,472 716,459 755,011 839,921 638,164 477,470 473,066 619,981 647,472 695,656 Interest on long-term debt 109,619 88,803 69,071 56,054 255,518 242,521 249,502 260,304 259,064 249,899 Total expenditures 20,473,640 18,983,316 21,571,704 25,445,378 31,815,571 26,052,162 29,762,007 34,853,538 42,330,742 46,910,724 Revenue Over (Under) expenditures (331,886) 1,040,861 1,846,423 (166,670) (4,515,946) (574,335) 5,418,904 3,380,950 954,174 (3,910,560) Other Financing Sources (Uses):

Debt issuances - 81,692 99,298 - - - - 805,374 270,593 - Capital leases - - - 6,353,142 - - - - - - Sale of capital assets - - - 118,265 548,562 - 922,837 - - - Payments from Successor Agency - 157,200 - - - - - 317,078 - - Transfer in 3,176,687 2,118,268 4,155,967 3,573,163 4,516,272 3,096,803 4,958,770 4,072,309 4,026,385 4,390,814 Transfer out (3,176,687) (2,118,268) (4,155,967) (3,719,363) (4,616,115) (3,156,803) (4,958,770) (4,072,309) (4,026,385) (4,390,814) Total other financing sources (uses) - 238,892 99,298 6,325,207 448,719 (60,000) 922,837 1,122,452 270,593 - Net Change in fund balance (331,886)$ 1,279,753$ 1,945,721$ 6,158,537$ (4,067,227)$ (634,335)$ 6,341,741$ 4,503,402$ 1,224,767$ (3,910,560)$ Debt service as a percentage of
non-capital expenditures 4.8% 4.5% 4.2% 3.9% 3.8% 3.1% 2.7% 3.0% 2.4% 2.3% Source: City Financial Statements
Note: This schedule contains trend information to help the reader understand how the City's financial performance and well being have changed over time.

Fiscal Year

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487
Real
Property (1)
Personal
Property (1) Total (1)
Fiscal Year
Net Assessed
Market Value
Net Assessed
Market Value
Net Assessed
Market Value
Direct Tax
Rate
Increase
(Decrease) in
Market Value
2016 2,032,587 22,150 2,054,737 1.115% 7.5% 2017 2,164,953 24,662 2,189,615 1.176% 6.6% 2018 2,284,846 22,604 2,307,450 1.158% 5.4% 2019 2,436,402 21,466 2,457,868 1.189% 6.5% 2020 2,529,515 22,416 2,551,931 1.118% 6.5% 2021 2,680,307 24,238 2,704,545 1.124% 6.0% 2022 2,778,125 25,191 2,803,315 1.140% 3.7% 2023 2,946,118 29,648 2,975,766 1.128% 6.2% 2024 3,095,861 33,019 3,128,880 1.119% 5.2% 2025 3,224,656 37,037 3,261,693 1.132% 4.2% Notes:
(1) Source is California Municipal Statistics Inc.

CITY OF SUISUN CITY

NET ASSESSED AND ESTIMATED ACTUAL VALUE OF PROPERTY

LAST TEN FISCAL YEARS
(Amount in thousands)

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488
Fiscal Year Allocation (1)
Current
Collections
Percent of Current
Taxes Collected
Percent
Delinquent
2016 2,467 2,467 100.0% 0.0% 2017 2,495 2,495 100.0% 0.0% 2018 2,815 2,815 100.0% 0.0% 2019 2,700 2,700 100.0% 0.0% 2020 2,361 2,361 100.0% 0.0% 2021 2,740 2,740 100.0% 0.0% 2022 3,535 3,535 100.0% 0.0% 2023 3,579 3,579 100.0% 0.0% 2024 3,802 3,802 100.0% 0.0% 2025 3,055 3,055 100.0% 0.0% Notes:
(1) Source is City's record.
(2) Includes general fund only.

CITY OF SUISUN CITY

PROPERTY TAX LEVIES AND COLLECTIONS

LAST TEN FISCAL YEARS
(Amount in thousands)

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489
Fiscal
Year City County School
Other
Agencies
Overlapping
Governments Total
2016 .0179 .0339 .0321 0.916 0.115 1.115
2017 .0179 .0339 .0321 0.916 0.176 1.176
2018 .0179 .0339 .0321 0.916 0.158 1.158
2019 .0179 .0339 .0321 0.916 0.189 1.189
2020 .0179 .0339 .0321 0.916 0.118 1.118
2021 .0179 .0339 .0321 0.916 0.124 1.124
2022 .0179 .0339 .0321 0.916 0.139 1.139
2023 .0179 .0339 .0321 0.916 0.112 1.112
2024 .0179 .0339 .0321 0.916 0.119 1.119
2025 .0179 .0339 .0321 0.916 0.132 1.132
Notes:
(1) Source is Solano County Assessor Annual Tax Increment Tables

CITY OF SUISUN CITY

PROPERTY TAX RATES DIRECT AND OVERLAPPING GOVERNMENTS

LAST TEN FISCAL YEARS
(Rate per $100 of Assessed Value)

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490
Taxpayer Type of Business Assessed Valuation
Percentage of Net
Assesed
Valuation
Bridge WF II California 766 Sunset Residential 75,041,736 2.30% TLUS SP Suisun Owner Residential 73,021,600 2.24% Wal-Mart Stores Inc Commercial 35,696,477 1.09% Invitation Homes Inc Residential 27,918,650 0.86% Hertigage Park SC TIC 2 LLC Commercial 24,990,000 0.77% Kumar Hotels Inc. Commercial 20,375,193 0.62% Colony Starwood Homes Residential 18,077,010 0.55% Suisun City Hotel Management LLC Commercial 16,975,312 0.52% 1H6 Property West LP Residential 15,212,544 0.47% Centre Place Walnut Creek LLC Commercial 14,722,358 0.45% Total of principal property taxpayers 322,030,880 9.87% All other property taxpayers 2,939,662,285 90.13% Total 3,261,693,165$ 100.00%
Taxpayer Type of Business Assessed Valuation
Percentage of Net
Assesed
Valuation
FPA4 Riverstone, LLC Residential 29,149,969 1.42% Walmart Stores Inc. Commercial 25,106,843 1.22% Heritage Owner, LLC Commercial 21,000,000 1.02% Village Green Apartments LLC Residential 19,388,744 0.94% Centre Place Walnut Creek, LLC Commercial 12,494,755 0.61% Peter L. Carter Trust Commercial 11,380,000 0.55% Redbird Investment Group Commercial 9,898,943 0.48% One Harbor Center Commercial 9,000,000 0.44% Pellarin Enterpirses Commercial 8,334,649 0.41% Carrbridge LLC Residential 7,015,116 0.34% Total of principal property taxpayers 131,887,513 7.43% All other property taxpayers 1,923,123,660 92.57% Total 2,055,011,173$ 100.00%
Notes:
(1) Source - Solano County Assessor Data, HDL, Coren & Cone

CITY OF SUISUN CITY

PRINCIPAL TAXPAYERS
JUNE 30, 2025
2025
2016

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491
Fiscal
Year
Estimated
Population
(1)
Net Assessed
Valuation (2)
General
Obligation
Bonds
Less: Amounts
Available in
Debt Service
Fund
Net Bonded
Debt
Percentage of
Net Bonded
Debt to
Assessed Value
Net
Bonded
Debt Per
Capita
2016 29,091 2,054,737,710 925,000 56,002 868,998 0.04% 29.9 2017 29,295 2,189,615,810 635,000 45,008 589,992 0.03% 20.1 2018 29,192 2,307,449,592 325,000 36,007 288,993 0.01% 9.9 2019 29,447 2,457,868,122 - - - 0.00% - 2020 29,119 2,551,931,214 - - - 0.00% - 2021 28,882 2,704,544,710 - - - 0.00% - 2022 28,896 2,803,315,446 - - - 0.00% - 2023 28,471 2,975,765,641 - - - 0.00% - 2024 28,840 3,128,880,122 - - - 0.00% - 2025 29,405 3,261,693,165 - - - 0.00% - Notes:
(1) Population from State Department of Finance
(2) Assessed Valuation from Table 5

CITY OF SUISUN CITY

RATIO OF NET GENERAL OBLIGATION BONDED DEBT TO ASSESSED VALUE AND

NET GENERAL OBLIGATION ON BONDED DEBT PER CAPITA

LAST TEN FISCAL YEARS

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492
Fiscal
Year Principal Interest
Total Debt
Service (2)
Total General
Governmental
Expenditures (2)
Ratio of Debt Service
to General
Governmental
Expenditures
2016 270,000 62,140 332,140 20,473,640 0.02 2017 290,000 48,100 338,100 18,881,710 0.02 2018 310,000 33,020 343,020 21,571,704 0.02 2019 325,000 16,900 341,900 25,445,378 0.01 2020 - - - 31,815,571 0.00 2021 - - - 26,052,162 0.00 2022 - - - 29,762,007 0.00 2023 - - - 34,853,538 0.00 2024 - - - 42,330,742 0.00 2025 - - - 46,910,724 0.00 Notes:
(1) Source is City of Suisun City debt service on general obligation bonds (2) Includes general, special revenue, debt service and capital projects funds

CITY OF SUISUN CITY

RATIO OF ANNUAL DEBT SERVICE EXPENDITURES FOR GENERAL OBLIGATION

BONDED DEBT TOTAL GENERAL GOVERNMENTAL EXPENDITURES

LAST TEN FISCAL YEARS

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493
Fiscal
Year
General
Obligation
Bonds
Certificates
of
Participation SBITA's Leases
Financed
Purchases
Loan & Notes
Payable
Total Primary
Government
Percentage
of
Personal
Income
Per
Capita
2016 925,000 - - - 649,453 1,529,255 3,103,708 0.42% 107 2017 635,000 - - - 575,938 1,451,515 2,662,453 0.37% 91 2018 325,000 - - - 501,475 1,373,775 2,200,250 0.28% 75 2019 - - - - 6,610,948 1,296,035 7,906,983 0.95% 269 2020 - - - - 6,244,036 1,218,295 7,462,331 0.85% 256 2021 - - - - 6,473,781 1,140,555 7,614,336 0.84% 264 2022 - - - 902,951 6,271,966 1,062,815 8,237,732 0.87% 289 2023 - - 755,256 1,113,028 6,051,809 985,075 8,905,168 0.83% 309 2024 - - 608,193 1,425,353 5,827,044 907,335 8,767,925 0.82% 304 2025 - - 447,915 1,092,554 5,580,516 829,595 7,950,580 0.73% 270 Notes:
(1) Details regarding the City's outstanding debt can be found in the notes to the financial statements. (2) Refer to the Demographics Statistics for personal income and population data. (3) Tax Allocation Bonds were eliminated from the table due to the dissolution of the Redevelopment Agency.

CITY OF SUISUN CITY

RATIOS OF OUTSTANDING DEBT BY TYPE

LAST TEN FISCAL YEARS

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494
Fiscal Year Assessed Value Debt Limit
Total Net Debt
Applicable to
Limit
Legal Debt
Margin
Ratio of
Outstanding
Net Debt
Limit
2016 2,054,737,710 77,052,664 925,000 76,127,664 1.20% 2017 2,189,615,810 82,110,593 110,000 82,000,593 0.13% 2018 2,307,449,592 86,529,360 110,000 86,419,360 0.13% 2019 2,457,868,122 92,170,055 - 92,170,055 0.00% 2020 2,551,931,214 95,697,421 - 95,697,421 0.00% 2021 2,704,544,710 101,420,427 - 101,420,427 0.00% 2022 2,803,315,446 105,124,329 - 105,124,329 0.00% 2023 2,975,765,641 111,591,212 - 111,591,212 0.00% 2024 3,128,880,122 117,333,005 - 117,333,005 0.00% 2025 3,261,693,165 122,313,494 - 122,313,494 0.00% Notes:
(1) California Government Code, Section 43605 sets the limit at 15%. The Code section was enacted when assessed valuations were based on 25% of full market value.

This has since changed to 100% of full market value. Thus, the limit shown is 3.75% (one-forth the limit of 15%).

CITY OF SUISUN CITY

CITY COMPUTATION OF LEGAL DEBT MARGIN

LAST TEN FISCAL YEARS

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495
Assessed Valuation 3,261,693,165$
Total Debt % Applicable (1)
City's Share
of Debt
Solano County Community College District 351,752,581$ 4.547% 15,994,190$ Fairfield-Suisun Joint Unified School District 283,256,931 14.519% 41,126,074 Fairfield-Suisun Joint Unified School District CFD No. 5 3,103,919 16.314% 506,373 California Municipal Finance Auth Community Facilities District 2022-2 2,880,000 100.000% 2,880,000 City of Suisun City Zone of Benefit Obligations 829,595 100.000% 829,595 61,336,232
Solano County General Fund Obligations 62,105,000 4.427% 2,749,388 FSUSD-Certificates of Participation 5,386,156 14.519% 782,016 City of Suisun City PG&E On Bill Financing Loan 126,944 100.000% 126,944 City of Suisun City SBITA's 447,915 100.000% 447,915 City of Suisun City Leases 1,092,554 100.000% 1,092,554 City of Suisun City Financed Purchases 5,580,516 100.000% 5,580,516 10,779,333
City of Suisun Tax Allocation Bonds 23,245,000 100% 23,245,000 Total Overlapping Tax Increment Debt 23,245,000
Total Direct Debt 7,247,929
Total Overlapping Debt (2) 88,112,636
COMBINED TOTAL DEBT 95,360,565$
(1) The percentage of overlapping debt applicable to the city is estimated using taxable assessed property value. Applicable percentages were estimated by determining the portion of the overlapping district's assessed value that is within the boundaries of the city divided by the district's total taxable assessed value. (2) Excludes tax and revenue anticipation notes, enterprise revenue, mortgage revenue bonds and non-bonded capital lease obligations.

Ratios to Assessed Valuation:

Total Direct and Overlapping Tax and Assessment Debt 1.88% Total Direct Debt 0.22%
Combined Total Debt 2.92%
Ratios to Redevelopment Successor Agencies Incremental Valuation ($2,525,409,971):

Total Overlapping Tax Increment Debt 0.92%
Source: California Municipal Statistics, Inc.

CITY OF SUISUN CITY

SCHEDULE OF DIRECT AND OVERLAPPING DEBT
JUNE 30, 2025
Overlapping Tax Increment Debt (Successor Agency):

Direct and Overlapping Tax and Assessment Debt
Direct and Overlapping General Fund Obligation Debt:

Total Direct and Overlapping Tax and Assessment Debt
Total Direct and Overlapping General Fund Obligation Debt

Page 219 ends

496
Fiscal Year
City Size
Square
Mile
City
Population
(1)
Population
Increase
Population
of
Household
Unemployment
Rate (2)
Per Capita
Personal
Income
Median
Household
Income (3)
Total Personal
Income
2016 4.02 29,091 203 3.17 5.3 25,397$ 71,306$ 738,845,000$ 2017 4.02 29,295 204 3.19 4.8 24,621$ 71,563$ 721,297,000$ 2018 4.02 29,192 (103) 3.21 3.7 26,586$ 75,195$ 776,110,000$ 2019 4.02 29,447 (1) 3.14 3.6 28,356$ 79,759$ 835,026,000$ 2020 4.02 29,119 (328) 3.15 3.7 30,259$ 83,320$ 881,118,000$ 2021 4.02 28,882 (237) 3.15 9.7 31,221$ 83,320$ 901,751,000$ 2022 4.02 28,896 14 3.10 7.8 31,504$ 86,405$ 910,356,000$ 2023 4.02 28,471 (425) 3.02 4.2 33,216$ 95,394$ 945,693,000$ 2024 4.02 28,840 369 3.00 4.5 36,990$ 97,083$ 1,066,800,000$ 2025 4.02 29,405 565 3.00 5.0 37,433$ 94,787$ 1,086,917,000$ Notes:
(1) Source is California State Controller's Office
(2) California Employment Development Department
(3) U.S. Census Bureau, most recent American Community Survey

CITY OF SUISUN CITY

DEMOGRAPHICS STATISTICS

LAST TEN FISCAL YEARS

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497
Percent of
Number of Total
Company Product/Service Employees Employment
Fairfield-Suisun Unified School District Education 400 10.53% Wal-Mart Stores, Inc. Retail Grocery 375 9.87% City of Suisun City Government 121 3.18%
Raley's Superstores Retail Grocery 98 2.58% Salvation Army- KROC Recreation 80 2.11%
US Post Office Federal-Courier 52 1.37%
Community Housing Opportunities Corp. Attic Insulation 45 1.18% In-Shape Solutions, LLC Fitness 45 1.18%
McDonalds Fast Food 42 1.11%
Meals on Wheels Food Service 35 0.92%
Circle Pizza, LLC Fast Food 34 0.89%
Hampton Inn & Suites Hotel 30 0.79%
Round Table Pizza Restaurant 28 0.74%
Jack in the Box Restaurant 24 0.63%
Quickserve Cajun Inc. (Popeye's) Food Food 23 0.61% Athenian Grill Restaurant 23 0.61%
Republic Services Waste Collection 22 0.58% Gallery Salon & Spa Personal Services 21 0.55% Equiventure Activity Center Care for Individual w/Disability 20 0.53% La Cabana Restaurant 20 0.53%
Total - Major Employers 1,538 40.47%
Total - All Suisun City 3,800
Source : City's Business License Records

CITY OF SUISUN CITY

PRINCIPAL EMPLOYERS
JUNE 30, 2025

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498
Function 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 General Government 16 16 16 17 17 16 15 18 20 22
Public Safety-Police 31 35 37 36 36 33 33 32 33 40

Public Safety-Fire 4 4 4 4 11 10 9 15 14 18
Public Works 14 11 13 14 14 12 11 19 22 24
Community Development 5 3 3 4 2 1 1 3 3 3
Recreation 4 4 7 6 5 4 4 6 6 7
Total 74 73 80 81 85 76 73 93 98 114
Source: City of Suisun City records.

CITY OF SUISUN CITY

FULL-TIME EQUIVALENT EMPLOYEES BY FUNCTION

LAST TEN FISCAL YEARS
Fiscal Year

Page 222 ends

499
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Public Safety - Police
Arrests 1,510 1,490 1,447 921 925 1,053 1,037 1,077 875 636 Parking citations issued 2,430 2,881 3,781 2,624 1,610 1,617 1,083 545 443 2,032 Public Safety - Fire
Number of emergency calls
2,248 2,343 2,407 2,426 2,841 3,206 3,441 3,351 3,600 3,539 Culture and Recreation
Number of recreation classes
Number of facility rentals 572 544 434 715 632 406 350 830 896 954 570 498 436 782 625 282 739 1,155 1,192 1,262 Water Accounts
Residential
Multi-Family Residential 8,034 8,034 8,094 8,097 8,092 8,101 8,100 8,084 8,120 8,120 Commercial 107 107 108 108 104 104 106 108 114 114 Landscape/Irrigitaion,others 146 146 147 148 150 152 153 152 155 163 148 148 156 154 153 156 162 168 169 161 Source: Various City records.

CITY OF SUISUN CITY

OPERATING INDICATORS BY FUNCTION

LAST TEN FISCAL YEARS
Fiscal Year

Page 223 ends

500
Fiscal Year
Special Assessment
Billings
Assessment
Collections
Percent
of Collections
2016 2,441,776 2,441,776 100.00% 2017 2,513,941 2,513,941 100.00% 2018 2,156,002 2,156,002 100.00% 2019 2,243,748 2,243,748 100.00% 2020 2,292,852 2,292,852 100.00% 2021 2,382,169 2,382,169 100.00% 2022 2,423,995 2,423,995 100.00% 2023 2,687,564 2,687,564 100.00% 2024 2,895,501 2,895,501 100.00% 2025 3,055,334 3,055,334 100.00% Notes:
(1) Source is City of Suisun City Department of Finance

CITY OF SUISUN CITY

SPECIAL ASSESSMENTS BILLING AND COLLECTIONS

LAST TEN FISCAL YEARS

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501
City Type General Law
Date of Incorporation 1868
Date Founded 1848
Form of Government Council/Manager
Population 29,405
Land Area 4.11 Square Miles
Municipal Water Plant 4 Steel Reservoirs with 6,500,000 Gallons Storage Capacity 2,580,852 Gallons Daily Average Distribution
126 Miles of Water Main Line
Police Protection 1 Station, 1 Sub-station (EOC)
32 Officers
25 Leased Patrol Vehicles
1 Mobile Command Vehicle
2 Dual Sports Motorcycles
1 Patrol Boats
2 Watercrafts
Fire Protection 1 Station
15 Full-time Firefighters
5 Fire Apparatus
850 Fire Hydrants
2 Water rescue boats
Assessed Valuation 3,261,693,165
Parks and Recreation 1 Marina
1 Boat Launch
1 Community Theater
1 Community Center
1 Senior Center
9 Parks
1 Sports Center Complex
1 Entertainment Plaza
1 Waterfront Promenade
51+ Acres of Parklands

CITY OF SUISUN CITY
MISCELLANEOUS S2ATISTICS
JUNE 30, 2025

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502
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Page 226 ends

503

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

CITY OF SUISUN CITY, CALIFORNIA

SINGLE AUDIT REPORT

FOR THE YEAR ENDED JUNE 30, 2025

504

CITY OF SUISUN CITY, CALIFORNIA

SINGLE AUDIT REPORT

TABLE OF CONTENTS
JUNE 30, 2025

PAGE NO.

Independent Auditor’s Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards ................................. 1 - 2

Independent Auditor’s Report on Compliance for Each Major Federal Program and Report on Internal Control Over Compliance in Accordance with Uniform Guidance .......................................................................................................... 3 - 5

Schedule of Expenditures of Federal Awards ...................................................................... 6

Notes to Schedule of Expenditures of Federal Awards ....................................................... 7

Schedule of Findings and Questioned Costs:

Section I - Summary of Auditor’s Results ..................................................................... 8 Section II - Financial Statement Findings ...................................................................... 9 Section III - Federal Awards Findings and Questioned Costs........... ............................ 9

Summary Schedule of Prior Year Findings ......................................................................... 10

505
Page | 1 16450 Monterey Road, Suite 5, Morgan Hill, CA 95037 T
el: 408-217-8749 • E-Fax: 408-872-4159
[email protected] • www.cnallp.com
INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL

REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT

OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH

GOVERNMENT AUDITING STANDARDS
To the Honorable Mayor and Members of the
City Council of the City of Suisun City
City of Suisun City, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the City of Suisun City (the “City”) as of and for the year ended June 30, 2025, and the related notes to the financial statements, which co llectively comprise the City’s basic financial statements, and have issued our report thereon dated July 7, 2026.

Report on Internal Control over Financial Reporting
Management is responsible for establishing and maintaining effective internal control over financial reporting. In planning and performing our audit of the financial statements, we considered the City’s internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, we do not express an opinion on the effectiveness of the City’s internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

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

Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City’s financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance wit h which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those 506

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[email protected] • www.cnallp.com
provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

Purpose of This Report

The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

July 7, 2026
Morgan Hill, California

507

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[email protected] • www.cnallp.com
INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE FOR EACH

MAJOR FEDERAL PROGRAM AND REPORT ON INTERNAL CONTROL OVER

COMPLIANCE IN ACCORDANCE WITH THE UNIFORM GUIDANCE

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

Report on Compliance for Each Major Federal Program

Opinion on Each Major Federal Program

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

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

Basis for Opinion on Each Major Federal Program

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

We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on compliance for each major federal programs. Our audit does not provide a legal determination of the City ’s compliance with the compliance requirements referred to above.

Responsibilities of Management for Compliance

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

508

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[email protected] • www.cnallp.com
Auditor’s Responsibilities for the Audit of Compliance

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

In performing an audit in accordance with GAAS, Government Auditing Standards, and the Uniform Guidance, we:

• Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the City’s compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances. • Obtain an understanding of the City’s internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the Uni form Guidance, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control over compliance. Accordingly, no such opinion is expressed.

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

Report on Internal Control Over Compliance

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

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

509

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

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

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

Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance

We have audited the financial statements of City as of and for the fiscal year ended June 30, 2025, and have issued our report thereon dated July 7, 2026, which contained an unmodified opinion on those financial statements. Our audit was performed for the purpose of forming an opinion on the financial statements as a whole. The accompanying schedule of expenditures of federal awards is presented for purposes of additional analysis as required by the Uniform Guidance and is not a required part of the financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements.

The information has been subjected to the auditi ng procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the schedule of expenditures of federal awards is fairly stated in all material res pects in relation to the financial statements as a whole.

July 7, 2026
Morgan Hill, California
510

CITY OF SUISUN CITY, CALIFORNIA

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

6 Pass
Assistance Through Federal
Federal Grantor/Pass-Through Grantor/Program Title Listing Number Expenditures U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT
Section 8 Housing Choice Vouchers 14.871 (1) N/A 4,343,934$ Total U.S. Department of Housing and Urban Development 4,343,934 U.S. DEPARTMENT OF TREASURY
Pass-through program from the State of California
Coronavirus State and Local Fscal Recovery Funds 21.027 N/A 1,051,283 Total U.S. Department of Treasury 1,051,283
TOTAL EXPENDITURES OF FEDERAL AWARDS 5,395,217$
(1) Audited as major program
Note: There were no federal grants passed through to subrecipients 511

CITY OF SUISUN CITY, CALIFORNIA

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

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

Note 2. Summary of Significant Accounting Policies

Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass -through entity identifying numbers are presented where available. The City has elected not to use the 15 percent de- minimis indirect cost rate as allowed under Uniform Guidance.

Note 3. Relationship to the Basic Financial Statements

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

Note 4. Relationship to Federal Financial Reports

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

Note 5. Pass-Through Entities' Identifying Number

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

512

CITY OF SUISUN CITY, CALIFORNIA

SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE FISCAL YEAR ENDED JUNE 30, 2025
8 Section I - Summary of Auditor's Results
Financial Statements
Type of auditor's report issued
Internal control over financial reporting:

Material weaknesses? Yes x No
Significant deficiencies identified not
considered to be material weaknesses? Yes x None Reported Non-compliance material to financial statements noted? Yes x No Federal Awards
Internal control over major programs:

Material weaknesses? Yes x No
Significant deficiencies identified not
considered to be material weaknesses? Yes x None Reported Type of auditor's report issued on compliance over major programs Any audit findings disclosed that are required to be reported in accordance with 2 CFR 200.516(a) Yes x No
Identification of Major Programs:

Assistance Listing
Name of Federal Program
Section 8 Housing Choice Vouchers
Dollar threshold used to distinguish between
type A and type B programs:

Auditee qualified as low risk auditee? Yes x No
Unmodified
Unmodified
750,000$

14.871
513

CITY OF SUISUN CITY, CALIFORNIA

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

No findings noted.

Section III - Federal Award Findings and Questioned Costs

No findings noted.

514

CITY OF SUISUN CITY, CALIFORNIA

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

No findings noted.

Section III - Federal Award Findings and Questioned Costs

No findings noted.
515

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

CITY OF SUISUN CITY

CALIFORNIA

MEASURE S

GENERAL TRANSACTIONS AND

USE TAX AUDIT
(ORDINANCE NO. 742)

For the Fiscal Year Ended June 30, 2025
* * *
516

CITY OF SUISUN CITY

CALIFORNIA

MEASURE S GENERAL TRANSACTION AND USE TAX
ORDINANCE NO. 742

FOR THE FISCAL YEAR ENDED JUNE 30, 2025

TABLE OF CONTENTS

PAGE NO.

INDEPENDENT AUDITOR’S REPORT .............................................................................................. 1

STATEMENT OF REVENUES AND EXPENDITURES ......................................................................... 4

NOTES TO THE FINANCIAL STATEMENT ....................................................................................... 5

INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL

REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT

OF FINANCIAL STATEMENT PERFORMED IN ACCORDANCE WITH
G OVERNMENT AUDITING STANDARDS ..................................................................................... 6

INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE

TO MEASURE S GENERAL TRANSACTIONS AND USE TAX IN ACCORDANCE WITH CITY O RDINANCE NO. 742 ............................................................................................................. 8

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INDEPENDENT AUDITOR’S REPORT

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

Report on the Audit of the Financial Statement

Opinions

We have audited the accompanying Measure S Statement of Revenues and Expenditures of the City of Suisun City’s (the “City”), as of and for the fiscal year ended June 30, 2025, and the related notes to the financial statement, which comprises the Measure S Statement of Revenues and Expenditures for the City.

In our opinion, the Measure S financial statement referred to above presents fairly, in all material respects, the Statement of Revenues and Expenditures of the City of Suisun City’s Measure S, as of June 30, 2025, in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinions

We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States.

Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statement section of our report. We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Emphasis of a Matter

The accompanying statement was prepared to present the revenues and expenditures pursuant to Measure S and Ordinance No. 742 as described in the Notes and is not intended to be a complete presentation of the City’s revenues and expenditures. It does not purport to, and does not, fairly present the financial statements of the City as of June 30, 2025, and its changes in financial position for the fiscal year then ended, in conformity with accounting principles generally accepted in the United States of America.

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Responsibilities of Management for the Financial Statement

City management is responsible for the preparation and fair presentation of the financial statement in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statement that is free from material misstatement, whether due to fraud or error.

Auditor’s Responsibilities for the Audit of the Financial Statement

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

In performing an audit in accordance with GAAS and Government Auditing Standards, we:

 Exercise professional judgment and maintain professional skepticism throughout the audit.
 Identify and assess the risks of material misstatement of the financial statement, whether due to fraud or error, and design and perform audit procedures responsive to those risks.

Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statement.
 Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, no such opinion is expressed.
 Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statement.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control–related matters that we identified during the audit. 519

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Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued our report dated April 21, 2026, on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control over financial reporting and compliance.

April 21, 2026
Morgan Hill, California
520

CITY OF SUISUN CITY

CALIFORNIA MEASURE S GENERAL TRANSACTIONS AND USE TAX
ORDINANCE NO. 742 STATEMENT OF REVENUES AND EXPENDITURES FOR THE FISCAL YEAR ENDED JUNE 30, 2025
The notes to the financial statement are an integral part of this statement. - 4 -

Actualvs. FinalBudgetOriginalFinal PositiveBudget Budget Actual (Negative)REVENUESSales & Use Tax 3,886,000$ 4,359,000$ 4,418,559$ 59,559$ Net Investment Income (Loss) 5,000 5,000 64,270 59,270 Total Revenues3,891,000 4,364,000 4,482,829 118,829 EXPENDITURESOngoing Expenditures:Police Department:Police General Operations 2,215,706 2,215,706 2,215,706 - Dispatcher 330,000 330,000 330,000 - Community Services Officer 116,249 116,249 116,249 - Total Ongoing Police Department Expenditures 2,661,955 2,661,955 2,661,955 - Fire Department:Fire General Operations 1,158,206 1,158,206 1,158,206 - Fire Engineer 433,400 433,400 433,400 - Fire Marshall 195,291 195,291 195,291 - Fire Division Chief 245,860 245,860 245,860 - Fire Captain 495,480 495,480 495,480 - Total Ongoing Fire Department Expenditures 2,528,237 2,528,237 2,528,237 - Information Technology:Computer Technician 130,000 130,000 130,000 - Other Genreal Fund Support 165,291 165,291 165,291 - Total Ongoing Non-Departmental Expenditures 165,291 295,291 295,291 - Total Ongoing Expenditures 5,355,483 5,485,483 5,485,483 - Capital Projects:Public Safety Communication System 225,000 225,000 131,109 93,891 Street Repair Program - - 10,300 (10,300) Business Mgmt-Phase 1 20,000 20,000 20,767 (767) Total Capital Projects 245,000 245,000 162,176 82,824 Total Expenditures5,600,483 5,730,483 5,647,659 82,824 Excess (Deficiency) of Revenues over Expenditures(1,709,483) (1,366,483) (1,164,830) 201,653 Measure S Balance, Beginning1,709,483 1,371,983 1,371,983 - Measure S Balance, Ending-$ 5,500$ 207,153$ 201,653$ 521

CITY OF SUISUN CITY

CALIFORNIA MEASURE S GENERAL TRANSACTIONS AND USE TAX
ORDINANCE NO. 742 NOTES TO THE FINANCIAL STATEMENT
FOR THE FISCAL YEAR ENDED JUNE 30, 2025
- 5 -

1. Description of Reporting Entity

The statement represents the revenues and expenditures for the Measure S General Transactions and use tax under Ordinance No. 742 of City of Suisun City (the “City”) for the fiscal year ended June 30, 2025. The accompanying statement of revenues and expenditures presents only the activities from the expenditure of Measure S taxes, and is not intended to present the financial position and results of operation of the City in conformity with accounting principles generally accepted in the United States of America.

2. Description of Measure S

Measure S is a 1% local tax applied to gross receipts of any retailer within the city and collected similarly to sales and use tax. It was passed by a majority of the voters in November of 2016 through City Ordinance No. 742.

3. Statement of Grant Revenues and Expenditures

The statement of revenues and expenditures presents the eligible costs charged to Measure S by the City and the revenues received from general transactions and use tax from the sale of tangible personal property at retail within the City.

4. Basis of Accounting

Basis of accounting refers to when revenues and expenditures are recognized in the accounts and reported in the statement. Basis of accounting relates to the timing of the measurements made, regardless of the measurement focus applied. The City used the modified accrual basis of accounting. Revenues are recognized when collection of the amounts can be reasonably estimated to be received in the near future, typically 60 days after the fiscal year end.

Expenditures are generally recognized in the period in which goods and services are received or a liability is incurred.

5. Budgeting

Annual budgets are adopted on a basis consistent with accounting principles generally accepted in the United States of America. All annual appropriations lapse at the fiscal year's end. The City submits requests for appropriations to the City Manager so that a budget may be prepared. The proposed budget is presented to the City Council for review. The Council holds public hearings and adopts a final budget.

The appropriated budget is prepared by fund, function, and department. The City Manager may make transfers of appropriations within a department. Transfers of appropriations between funds require the approval of the City Council. The legal level of budgetary control is the fund level. 522

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INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER

FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED

ON AN AUDIT OF FINANCIAL STATEMENT PERFORMED IN ACCORDANCE

WITH GOVERNMENT AUDITING STANDARDS

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

We have audited, in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the Measure S Statement of Revenues and Expenditures of the City of Suisun City (the “City”) as of and for the fiscal year ended June 30, 2025, and the related notes to the Measure S financial statement, which comprises City’s Measure S Statement of Revenues and Expenditures, and have issued our report thereon dated April 21, 2026.

Report on Internal Control over Financial Reporting

In planning and performing our audit of the Measure S financial statement, we considered the City’s internal control over financial reporting (internal control) as a basis for designing procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the Measure S financial statement, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, we do not express an opinion on the effectiveness of the City’s internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the City’s Measure S financial statement will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

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Report on Compliance and Other Matters

As part of obtaining reasonable assurance about whether the Measure S financial statement is free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, including the applicable statutes, rules and regulations of Measure S and City Ordinance No. 742, noncompliance with which could have a direct and material effect on the determination of Measure S financial statement amounts. Unless otherwise noted, our separate compliance opinion related to Measure S, providing an opinion on compliance with those provisions, was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

Purpose of this Report

The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

April 21, 2026
Morgan Hill, California
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INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE

WITH REQUIREMENTS APPLICABLE TO MEASURE S

GENERAL TRANSACTIONS AND USE TAX
IN ACCORDANCE WITH CITY ORDINANCE NO. 742

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

Report on Compliance

Opinion on Measure S Statement of Revenues and Expenditures

We have audited the City of Suisun City’s (the City) compliance of the Measure S revenues and expenditures with the types of compliance requirements described in Measure S General Transactions and Use Tax and Ordinance No. 742, as of and for the fiscal year ended June 30, 2025.

In our opinion, the City complied, in all material respects, with the compliance requirements referred to above that could have a direct and material effect on the Measure S revenues and expenditures for the fiscal year ended June 30, 2025.

Basis for Opinion

We are required to be independent of City of Suisun City and to meet our other ethical responsibilities, in accordance with relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on Measure S compliance. Our audit does not provide a legal determination of City of Suisun City’s compliance with the compliance requirements referred to above.

Management’s Responsibility
Management is responsible for compliance with the requirements referred to above and for the design, implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules, and provisions of contracts or grant agreements applicable to Measure S.
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Auditor’s Responsibility
Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fraud or error, and express an opinion on City of Suisun City’s compliance based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS, Government Auditing Standards, will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance requirements referred to above is considered material, if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about City of Suisun City’s compliance with the requirements of Measure S.

In performing an audit in accordance with GAAS, Government Auditing Standards, we:
 Exercise professional judgment and maintain professional skepticism throughout the audit.
 Identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding City of Suisun City’s compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances.  Obtain an understanding of City of Suisun City’s internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test, but not for the purpose of expressing an opinion on the effectiveness of City of Suisun City’s internal control over compliance. Accordingly, no such opinion is expressed.

Report on Internal Control over Compliance
Our consideration of internal control over compliance was for the limited purpose described in the Auditor’s Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies in internal control over compliance. Given these limitations, during our audit we did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined below. However, material weaknesses or significant deficiencies in internal control over compliance may exist that were not identified.
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A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance.

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

April 21, 2026
Morgan Hill, California

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City of Suisun City
City Council and Management
Suisun City, California
RE: Management Letter for the Year Ended June 30, 2025
Standards and Internal Controls
In planning and performing our audit of the financial statements of City of Suisun City (the City) as of and for the year ended June 30, 2025, in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, we considered the City’s internal control over financial reporting (internal control) as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, we do not express an opinion on the effectiveness of the City’s internal control over financial reporting.

Our consideration of internal control was for the limited purpose described in the preceding paragraph and was not designed to identify all deficiencies in internal control that might be significant deficiencies or material weaknesses and therefore, significant deficiencies or material weaknesses may exist that have not been identified. However, as discussed below, we identified certain deficiencies in internal control that we consider to be material weaknesses and other deficiencies that we consider to be significant deficiencies.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented or detected and corrected on a timely basis. A reasonable possibility exists when the likelihood of an event occurring is either reasonably possible or probable as defined as follows:
 Reasonably possible: The chance of the future event or events occurring is more than remote but less than likely.
 Probable: The future event or events are likely to occur.

We consider the following deficiencies in the City’s internal control to be material weaknesses:
2025-001 – Timely Year-End Closing of the General Ledger Condition: The City did not complete its year-end closing process on a timely basis. Year-end account reconciliations and closing entries were not completed within an established timeframe. 528
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Effect: When the year-end close is not completed timely, there is a reasonable possibility that a material misstatement of the City’s financial statements will not be prevented, or detected and corrected, on a timely basis. Untimely closing also delays completion of the City’s annual financial reporting, which reduces the transparency and accountability of that reporting to those charged with governance and to the public.

Recommendation: We recommend the City adopt a formal year-end closing calendar that assigns responsibility and a due date to each year-end closing procedure, including reconciliation of all cash, investment, receivable, lease, subscription, capital asset, payable, and interfund accounts as of fiscal year-end. We further recommend that management review and approve the closed year-end trial balance before it is released for external reporting.

Management Response: Management concurs with the recommendation and recognizes that a timely year-end close is essential to effective internal control over financial reporting. The Finance Department will establish a formal year-end closing calendar that identifies required reconciliations and closing procedures, assigns responsibility, establishes target completion dates, and provides for appropriate supervisory review before the closed trial balance is released for external reporting.

Management also recognizes that successful and sustainable implementation of these controls requires adequate accounting capacity. Additional accounting staff and/or qualified outside accounting support, subject to available budgetary resources and necessary approvals, would provide the capacity needed to complete reconciliations, closing entries, review procedures, and financial reporting accurately and timely while maintaining appropriate segregation of duties. Responsible official: Finance Director. Anticipated implementation date September 2027.

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

We consider the following deficiencies in the City’s internal control to be significant deficiencies:
2025-002 – Monitoring of Construction in Progress and Capital Outlay Expenditures
Condition: The City did not have monitoring controls in place during the year to evaluate whether capital outlay expenditures met the City’s criteria for capitalization as additions to construction in progress. Capital outlay activity was not reviewed and classified between construction in progress on a periodic basis during the year.

Effect: Without periodic monitoring, costs may be capitalized to construction in progress that do not qualify for capitalization, or qualifying project costs may be missed, resulting in misstatement of capital assets, construction in progress, depreciation expense, and reported expenditures, and in projects remaining in construction in progress after they have been placed in service. 529
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Recommendation: We recommend the City establish a periodic — at least quarterly — review of capital outlay expenditures against its capitalization policy, reconciling capital outlay account activity to the construction in progress schedule and to project-level records. We further recommend the review identify completed projects for transfer out of construction in progress to the appropriate capital asset class so that depreciation commences when the asset is placed in service, and that the review be evidenced by the preparer and an approving official.

Management Response: Management concurs with the recommendation. The Finance Department will establish a periodic review process for capital outlay and construction-in-progress activity to evaluate costs against the City’s capitalization policy, reconcile general ledger activity to project-level records, and identify completed projects for timely transfer to the appropriate capital asset classification. The process will include documented preparation and independent review.

Management recognizes that consistent quarterly monitoring and independent review require sufficient accounting resources. Additional accounting staff and/or qualified outside accounting support, subject to available budgetary resources and necessary approvals, would strengthen the City’s ability to perform these controls timely and maintain appropriate segregation between preparation and review responsibilities. Responsible official: Finance Director. Anticipated implementation date: September 2027.
2025-003 – Credit Card Policy
Condition: The City’s credit card policy has not been reviewed or updated to reflect current operations.

Effect: An outdated policy increases the risk that credit card purchases will be made outside of the City’s intended authorization limits or for unallowable purposes, that transactions will be unsupported by adequate documentation, and that such transactions will not be detected by management on a timely basis.

Recommendation: We recommend management review and update the credit card policy and present it to the City Council for adoption. The updated policy should specify who is authorized to hold a card, transaction and monthly limits by cardholder, prohibited uses, the documentation required to support each charge, submission deadlines, and the requirement that each cardholder statement be reconciled to supporting receipts and approved by a supervisor independent of the cardholder. We further recommend that cardholders acknowledge the policy in writing.

Management Response: Management concurs with the recommendation. Management will review and update the City’s credit card policy to reflect current operations and strengthen requirements related to authorized cardholders, transaction and monthly limits, prohibited uses, supporting documentation, submission deadlines, reconciliation, supervisory approval, and written acknowledgment by cardholders. The revised policy will be presented to the City Council for consideration and adoption. Adequate staffing and administrative capacity will also support timely monitoring, reconciliation, follow-up, and independent review of credit card activity. Where internal capacity is limited, management may utilize qualified outside professional support, subject to available budgetary resources and necessary approvals, to assist with implementation and periodic 530
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review of the related internal controls. Responsible official: Finance Director. Anticipated implementation date September 2027.
2025-004 – General Ledger Chart of Accounts
Condition: The City’s general ledger chart of accounts contains duplicative, and overlapping accounts, and the structure is more detailed than is necessary to support the City’s budgeting and financial reporting requirements.

Effect: An unnecessarily complex chart of accounts increases the risk that transactions will be coded to incorrect accounts by finance staff and by operating departments, requires additional reclassification entries at year-end, and impedes the preparation of accurate and timely budgetary and financial reports.

Recommendation: We recommend the City perform a comprehensive review of its chart of accounts with input from the operating departments, deactivate accounts that are no longer in use, consolidate duplicative and overlapping accounts, and align the account structure with its fund structure and budgetary and financial reporting requirements. We further recommend the City document the revised chart of accounts, including the intended use of each account, and provide it to department staff responsible for coding transactions.

Management’s Response (Example): Management concurs with the recommendation. The Finance Department will undertake a comprehensive review of the chart of accounts, in coordination with operating departments, to identify inactive, duplicative, or overlapping accounts and better align the account structure with the City’s fund structure, budget, and financial reporting requirements. The revised chart of accounts and the intended use of accounts will be documented and communicated to staff responsible for transaction coding. Management recognizes that this project requires dedicated accounting time in addition to ongoing operational responsibilities. Additional accounting staff and/or qualified outside accounting support, subject to available budgetary resources and necessary approvals, would provide the capacity to complete the review, implement changes, provide guidance to departments, and maintain the chart of accounts on an ongoing basis. Responsible official: Finance Director. Anticipated implementation date September 2027. 2025-005 – Periodic Close and Account Reconciliations
Condition: The City did not perform a monthly or quarterly soft close during the fiscal year. Bank reconciliations, recurring journal entries, accruals, and other routine closing procedures were not performed on a periodic basis and remained substantially incomplete throughout the year.

Effect: Without a periodic close, errors in recorded transactions are not identified and corrected in the period in which they occur, and the general ledger does not produce reliable information for management, the City Council, or external reporting at any point during the year. The absence of periodic reconciliation also reduces the likelihood that unauthorized or unrecorded cash transactions would be detected on a timely basis.
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Recommendation: We recommend the City implement a monthly soft close, supported by a written close checklist, under which bank and investment accounts are reconciled, recurring and accrual journal entries are posted, and interfund balances are agreed within a defined number of days after each month-end. We further recommend that each reconciliation and closing entry be reviewed and approved by a person other than the preparer, and that the results be reported to management each month.

Management’s Response (Example): Management concurs with the recommendation and recognizes the importance of establishing a consistent periodic close process. The Finance Department will develop a written close checklist and target schedule for bank and investment reconciliations, recurring and accrual journal entries, interfund balances, and other routine closing procedures. Reconciliations and closing entries will include appropriate independent review and approval, and management will monitor the status of the close process. Management believes that adequate accounting staffing is a key component of implementing and sustaining these controls.

Additional accounting staff and/or qualified outside accounting support, subject to available budgetary resources and necessary approvals, would allow duties to be appropriately assigned between preparation and review, improve segregation of duties, and support timely completion of monthly or quarterly reconciliations and closing procedures. Responsible official: Finance Director.

Anticipated implementation date September 2027.
2025-006 – Finance Department Staffing
Condition: The City’s accounting function is staffed by one Accounting Manager and one Accountant. Based on the volume and complexity of the City’s transactions, funds, grants, and capital projects, current staffing does not appear sufficient to complete routine accounting, reconciliation, and reporting responsibilities on a timely basis or to maintain an appropriate segregation of duties.

Effect: Insufficient staffing in the accounting function contributes directly to the other deficiencies reported in this letter, including the untimely closing of the general ledger, the absence of a periodic close, and the limited financial reporting to the City Council. It also increases the risk that errors will not be prevented, or detected and corrected, on a timely basis because review functions are performed by the same individuals responsible for preparation.

Recommendation: We recommend the City perform a formal assessment of the staffing needs of the accounting function, including the tasks required, the time necessary to perform them, and the review responsibilities that should be assigned to a person independent of the preparer. Based on our observations during the audit, we believe the assessment is likely to support the addition of one to two accounting positions. Where positions cannot be filled immediately, we recommend the City consider contracted accounting support to complete reconciliations and closing procedures.

Management’s Response (Example): Management concurs that the current level of accounting resources limits the Finance Department’s ability to consistently complete routine accounting, reconciliations, closing procedures, financial reporting, and independent review functions within desired timeframes. Management will evaluate the accounting function’s workload, responsibilities, required review structure, and segregation-of-duties needs. Subject to available budgetary resources and necessary approvals, management will consider adding accounting personnel and/or utilizing 532
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qualified outside accounting consultants to supplement internal capacity. Increasing accounting capacity is expected to directly support remediation of several internal-control findings identified in this letter by providing sufficient resources for timely reconciliations and closing, independent review, ongoing monitoring, financial reporting, and other key control activities. Responsible official:

City Manager/Finance Director. Anticipated implementation date September 2027. 2025-007 – Financial Reporting to the City Council
Condition: Financial reporting to the City Council during the year consisted of the annual comprehensive financial report and a mid-year budget review. Periodic budget-to-actual and interim financial reports were not provided to the City Council with regularity.

Effect: Without regular interim financial reporting, the City Council is unable to monitor revenues and expenditures against the adopted budget, evaluate fund balance and cash positions, or identify and respond to unfavorable variances during the year in which corrective action could be taken.

Recommendation: We recommend the City provide the City Council with financial reports at regular intervals — at least quarterly — presenting budget-to-actual revenues and expenditures by fund, significant variances with explanations, and cash and investment balances. We further recommend the reporting schedule and the content of the reports be formally established by the City Council so that the reporting expectation is documented.

Management’s Response (Example): Management concurs with the recommendation. Management will work toward providing the City Council with regular interim financial reporting, including budget-to-actual results by fund, significant variances and explanations. The investment information is already submitted to the Council on a quarterly basis. The ability to prepare accurate and timely interim financial reports depends on the underlying accounting records being reconciled and closed on a timely basis. Accordingly, additional accounting staff and/or qualified outside accounting support, subject to available budgetary resources and necessary approvals, would provide the capacity needed to complete periodic closing procedures, perform appropriate review, analyze financial results, and prepare reliable reports for the City Council on a consistent basis. Responsible official:

Finance Director. Anticipated implementation date September 2027. 2025-008 – Documentation of the Adopted Budget
Condition: The City’s budget resolutions and accompanying staff reports do not detail revenues and expenditures in total or by fund. As a result, the adopted budget amounts, and subsequent amendments to them, are not documented at a level that can be traced to the amounts recorded in the general ledger or reported in the financial statements.

Effect: This condition increases the risk of misstatement of the budgetary comparison information and impairs the ability of the City Council and the public to hold the City accountable for spending within appropriations.

Recommendation: We recommend the budget resolutions, or a schedules expressly incorporated into resolutions by reference, present adopted revenues and appropriations in total and by fund, and that 533
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each subsequent budget amendment be documented in the same form. We further recommend the City maintain a reconciliation from the adopted budget, through all approved amendments, to the final budget amounts recorded in the general ledger and reported in the financial statements.

Management’s Response (Example): Management concurs with the recommendation. Management will work to strengthen documentation of the adopted budget and subsequent amendments so that approved revenues and appropriations can be clearly traced by fund to the general ledger and financial statements. The Finance Department will also establish a reconciliation process from the adopted budget through approved amendments to the final budget recorded in the general ledger.

Management recognizes that maintaining this reconciliation and supporting documentation throughout the fiscal year requires sufficient accounting capacity and review. Additional accounting staff and/or qualified outside accounting support, subject to available budgetary resources and necessary approvals, would assist the City in performing these procedures timely, maintaining complete documentation, and providing appropriate independent review. Responsible official:

Finance Director. Anticipated implementation date September 2027.

The purpose of this communication, which is an integral part of our audit, is to describe for management and those charged with governance the scope of our testing of internal control and the results of that testing. Accordingly, this communication is not intended to be and should not be used for any other purpose.

Respectfully,
September 2, 2026
Morgan Hill, California
534
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To the City Council of the
City of Suisun City
RE: Governance Letter for the Fiscal Year Ended June 30, 2025 We have audited the basic financial statements of the City of Suisun City as of and for the year ended June 30, 2025, and have issued our report thereon dated September 2, 2026. Professional standards require that we advise you of the following matters relating to our audit.

Our Responsibility under Generally Accepted Auditing Standards and Government Auditing Standards
As communicated in our engagement letter, our responsibility, as described by professional standards, is to form and express an opinion(s) about whether the financial statements that have been prepared by management with your oversight are presented fairly, in all material respects, in conformity with accounting principles generally accepted in the United States of America. Our audit of the financial statements does not relieve you or management of your respective responsibilities.

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

We are also responsible for communicating significant matters related to the audit that are, in our professional judgment, relevant to your responsibilities in overseeing the financial reporting process.

However, we are not required to design procedures for the purpose of identifying other matters to communicate to you.

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

Our responsibility also includes communicating to you any information which we believe is a material misstatement of fact. Nothing came to our attention that caused us to believe that such information, or its manner of presentation, is materially inconsistent with the information, or manner of its presentation, appearing in the financial statements. 535
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Planned Scope and Timing of the Audit
We conducted our audit consistent with the planned scope we previously communicated with management; however, the timing of our audit differed from the schedule originally communicated. The completion of our fieldwork and the issuance of our report were delayed as a result of the following matters:
1) Turnover in key finance positions, including the Finance Director position, which reduced the availability of personnel familiar with the prior-year records and the City's capacity to respond to our requests for information.
2) Complexities associated with the City's enterprise resource planning (ERP) system, which affected the availability and format of the reports and supporting detail necessary to perform our procedures.
3) A delay in management's completion of the year-end closing process, including preparation of the year-end trial balance, closing entries, and supporting schedules, which postponed the start of our substantive fieldwork.

We modified the timing of our procedures and extended our fieldwork to address these matters.

These circumstances did not change the planned scope of our audit or the nature of the procedures we considered necessary
Compliance with All Ethics Requirements Regarding Independence The engagement team, others in our firm, as appropriate, and our firm have complied with all relevant ethical requirements regarding independence.

Significant Risks Identified
We identified the following significant risks that required special audit consideration:
1) Timely Year-End Closing of the General Ledger.

Delays in management's completion of the year-end closing process increased the risk that account balances and supporting records would not be complete and properly stated as of June 30, 2025. We responded by extending our procedures over account reconciliations, closing and post-closing journal entries, and transaction cutoff at year end. 2) Accounting for Grant Expenditures.

The nature, volume, and compliance requirements of the City's grant programs increased the risk that grant expenditures and the related revenues would be recorded in the incorrect period or in amounts not allowable under the applicable grant agreements. We responded by testing grant expenditures and the related revenue recognition against the underlying grant agreements, reimbursement claims, and supporting documentation.
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Qualitative Aspects of the Authority’s Significant Accounting Practices Significant Accounting Policies
Management has the responsibility to select and use appropriate accounting policies. A summary of the significant accounting policies adopted by the City of Suisun City is included in Note 1 to the financial statements. There have been no initial selection of accounting policies and no changes in significant accounting policies or their application during the year ended June 30, 2025, except for the City's adoption of GASB Statement No. 101, Compensated Absences, which was required to be implemented for the year ended June 30, 2025. As described in Note 1 to the financial statements, the adoption of GASB Statement No. 101 changed the recognition and measurement of the City's liability for compensated absences and the related disclosures; the adoption did not have a material impact on the City's financial statements. No other GASB pronouncements required to be implemented as of June 30, 2025 had a material impact on the City's financial statements. No matters have come to our attention that would require us, under professional standards, to inform you about (1) the methods used to account for significant unusual transactions and (2) the effect of significant accounting policies in controversial or emerging areas for which there is a lack of authoritative guidance or consensus.

Significant Accounting Estimates
Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s current judgments. Those judgments are normally based on knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ markedly from management’s current judgments.

The most sensitive accounting estimates affecting the financial statements include actuarial assumptions included in employee retirement plans that impact pension and other postemployment balances reported in the financial statements, net present value calculations for leases and subscriptions, and the useful lives of depreciable capital assets.

We evaluated the key factors and assumptions used to develop the identified estimates and determined that it is reasonable in relation to the basic financial statements taken as a whole and in relation to the applicable opinion units.

Financial Statement Disclosures
Certain financial statement disclosures involve significant judgment and are particularly sensitive because of their significance to financial statement users. The most sensitive disclosures affecting City of Suisun City’s financial statements relate to cash and investments, capital assets, pensions, and long-term liabilities.
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Uncorrected and Corrected Misstatements
For purposes of this communication, professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that we believe are trivial, and communicate them to the appropriate level of management. Further, professional standards require us to also communicate the effect of uncorrected misstatements related to prior periods on the relevant classes of transactions, account balances or disclosures, and the financial statements as a whole and each applicable opinion unit. There were no material uncorrected financial statement misstatements identified.

In addition, professional standards require us to communicate to you all material, corrected misstatements that were brought to the attention of management as a result of our audit procedures.

The follwing summarizes adjustments proposed as a result of our audit:

Account Description W/P Ref Debit Credit
4015.72
010-94110-1810 GF PRINCIPAL PAYMENT 12,683.00
010-94210-1810 Expenditure Interest 317.00
167-94110-1917 ARP-AMER RESCUE PRINCIPAL PYMNT 104,343.00 167-94210-1917 Expenditure interest 15,712.00
710-02251-0000 ACCUM AMORT-SBITAS 119,046.00
710-05900-0000 SUBSCRIPTION LIABILITY 39,675.00
710-94210-3320 NETWORK MAINT. INTEREST EXPENSE 934.00
710-99111-3320 NETWORK MAINT. AMORTIZATION EXP. 39,682.00 997-06615-0000 INVESTMENTS IN GEN FIXED ASSET 10,535.00 997-06615-0000 INVESTMENTS IN GEN FIXED ASSET 110,538.00 998-01500-0000 LT DEBT AMT TO BE PROV-INT EXP-SBITAS 12,743.00 998-05900-0000 SUBSCRIPTION LIABILITY 14,484.00
998-05900-0000 SUBSCRIPTION LIABILITY 104,343.00
010-93130-1810 GENERAL FUND COMPUTER EQ/SOFTW 13,000.00 167-96415-2627 Veh/Eq. Acq. 120,055.00
710-02250-0000 SUBSCRIPTION ASSET 119,046.00
710-02251-0000 ACCUM AMORT-SBITAS 39,682.00
710-93130-3320 Comptr Eq/Softw 40,609.00
997-02251-0000 ACCUM AMORT-SBITAS 10,535.00
997-02251-0000 ACCUM AMORT-SBITAS 110,538.00
998-01500-0000 LT DEBT AMT TO BE PROV-INT EXP-SBITAS 14,484.00 998-01500-0000 LT DEBT AMT TO BE PROV-INT EXP-SBITAS 104,343.00 998-05901-0000 LT DEBT INTEREST PAYABLE 12,743.00
997-02250-0000 SUBSCRIPTION ASSET
997-06615-0000 INVESTMENTS IN GEN FIXED ASSET
Total 585,035.00 585,035.00
Adjusting Journal Entries
Adjusting Journal Entries JE # 1
To recored GASB 96 adjustments
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Account Description W/P Ref Debit Credit
4015.80
706-99110-6385 Depreciation 281,588.00
998-01510-0000 Amt to Be Provided-Int Payable-Financed Purchaes 3,107.00 706-02210-0000 Lease Right of Use Assets 11,515.00
706-02211-0000 Lease ROA Accum Dep. 270,073.00
998-05579-0000 Lease Liability 3,107.00
Total 284,695.00 284,695.00
4015.70
706-91308-6385 VEHICLE LEASE 28.00
710-02206-0000 Subscriptions 14,328.00
710-99110-3320 Depreciation 1.00
713-94210-6395 Interest Expense 3.00
998-02500-0000 LT DEBT AMT-TO BE PROVIDED SBITAS 1,801.00 706-05901-0000 Accrued Interest Payable 28.00
710-02221-0000 Lease ROA Accum Amort 14,329.00
713-05901-0000 Accrued Interest Payable 3.00
998-05900-0000 SUBSCRIPTION LIABILITY 1,801.00
Total 16,161.00 16,161.00
4011.30
998-05598-0000 COMPENSATED ABSENCES PAYABLE 30,079.00
998-02498-0000 AMT TO BE PRO-COMPENS ABSENCES 30,079.00 Total 30,079.00 30,079.00
706-02211-0000 Lease ROA Accum Dep. 36,718.00
706-06675-0000 FUND BALANCE-UNDESIGNATED 20,781.00
710-02220-0000 Lease Right of Use Assets 57,499.00
706-02210-0000 Lease Right of Use Assets 57,499.00
710-02221-0000 Lease ROA Accum Amort 36,718.00
710-06675-0000 FUND BALANCE-UNDESIGNATED 20,781.00
Total 114,998.00 114,998.00
907-06675-0000 FUND BALANCE-UNDESIGNATED 15,164.00
907-79410-3480 Other Misc Rev 15,164.00
Total 15,164.00 15,164.00
4006.10
997-02206-0000 ACCUM DEPRE MACHINERY & EQUIP 32,117.00
997-02240-0000 Lease ROA 115,622.00
997-06615-0000 INVESTMENTS IN GEN FIXED ASSET 38,541.00 997-02205-0000 MACHINERY AND EQUIPMENT 115,621.00
997-02241-0000 Accum Amort Leases 70,658.00
997-06615-0000 INVESTMENTS IN GEN FIXED ASSET 1.00
Total 186,280.00 186,280.00
997-02207-0000 CONSTRUCTION IN PROGRESS 3,405,528.00
997-06615-0000 INVESTMENTS IN GEN FIXED ASSET 3,405,528.00 Total 3,405,528.00 3,405,528.00
Adjusting Journal Entries JE # 8
JN03469 - CAJE update CIP
To reclassify leased assets to correct internal service fund Adjusting Journal Entries JE # 6
To tie beginning fund balance to the prior ACFR
Adjusting Journal Entries JE # 7
To reclassify leased assets
Adjusting Journal Entries JE # 3
To record SBITAs to final reconciled balances
Adjusting Journal Entries JE # 4
Update and tie to compensated absences support
Adjusting Journal Entries JE # 5
Adjusting Journal Entries JE # 2
Adjust to GASB 87 lease schedules
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Significant Unusual Transactions
No significant unusual transactions were identified as a result of our audit procedures that required the attention of management.

Identified or Suspected Fraud
We did not identify nor obtain information that indicates that fraud may have occurred.

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

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

Representations Requested from Management
We have requested certain written representations from management, which are included in the attached letter dated September 2, 2026.

Management’s Consultations with Other Accountants
In some cases, management may decide to consult with other accountants about auditing and accounting matters. Management informed us that, following the departure of the Finance Director, the City engaged Beauchaine Consulting Group, LLC to assist with accounting and financial reporting matters. To our knowledge, there were no other consultations with other accountants regarding auditing and accounting matters.

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

In planning and performing our audit, we considered the City's internal control over financial reporting in order to determine our auditing procedures. We identified certain deficiencies in internal 540
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control that we consider to be material weaknesses and significant deficiencies. Those matters, together with our recommendations and management's responses, have been communicated separately to management and to you in our management letter dated September 2, 2026, which should be read in conjunction with this letter.

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

September 2, 2026
Morgan Hill, California
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1 Chavan & Associates, LLP • 16450 Monterey Road, Suite #5, Morgan Hill, CA 95037 • 408-217-8749 • www.cnallp.com City of Suisun CityAudit Results for the Fiscal Year Ended June 30, 2025Presentation to the City CouncilConducted in accordance with GAAS• Government Auditing Standards (GAGAS)• Uniform GuidanceIndependent Auditor's Report dated September 2, 20261 Chavan & Associates, LLP • 16450 Monterey Road, Suite #5, Morgan Hill, CA 95037 • 408-217-8749 • www.cnallp.com Audit Objectives and StandardsOur objective is to obtain reasonable assurance that the financial statements are free of material misstatement and to issue our opinions. Three sets of standards govern how we do that.

GAASGenerally Accepted Auditing Standards (AICPA)• Opinion on whether the basic financial statements are fairly presented under U.S. GAAP• Risk-based procedures, evidence on a test basis• Required communications to those charged with governance GAGASGovernment Auditing Standards (Yellow Book)• Added independence, competence and quality standards• Report on internal control over financial reporting• Tests of compliance with laws, regulations, contracts and grants Uniform Guidance2 CFR Part 200 – Single Audit• Schedule of Expenditures of Federal Awards (SEFA)• Opinion on compliance for each major federal program• Report on internal control over compliance2 1 2
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2 Chavan & Associates, LLP • 16450 Monterey Road, Suite #5, Morgan Hill, CA 95037 • 408-217-8749 • www.cnallp.com Who Is Responsible for What
Management's Responsibilities• Prepare and fairly present the financial statements under U.S. GAAP• Design, implement and maintain internal control over financial reporting and over compliance• Prevent and detect fraud; comply with laws, regulations, contracts and grant agreements• Prepare the SEFA and the corrective action plan on audit findings• Evaluate going concern and provide written representations Auditor's Responsibilities• Plan and perform the audit to obtain reasonable (not absolute) assurance• Exercise professional judgment and skepticism; identify and respond to risks of material misstatement• Understand internal control to design procedures, not to opine on its effectiveness• Evaluate accounting policies, estimates and overall presentation• Communicate required matters, deficiencies and findings to the Council3 Chavan & Associates, LLP • 16450 Monterey Road, Suite #5, Morgan Hill, CA 95037 • 408-217-8749 • www.cnallp.com The Four Phases of the Audit
Phase 1Planning & Risk AssessmentEngagement letter, understanding of the City and its ERP system, materiality, identification of significant risks and major federal programs Phase 2Internal Control & InterimWalkthroughs of key cycles (cash, payroll, disbursements, grants, capital assets), tests of controls and compliance Phase 3Year-End FieldworkSubstantive testing of balances and transactions, confirmations, cut-off, estimates (pensions, OPEB, leases, SBITAs), SEFA and major program testing Phase 4ReportingProposed adjustments, draft ACFR and Single Audit report, required communications, exit meeting and Council presentationTiming this year: fieldwork and report issuance were delayed by turnover in key finance positions (including the Finance Director), ERP reporting complexities, and a late year-end close. We extended procedures; the planned scope did not change.4 3 4
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3 Chavan & Associates, LLP • 16450 Monterey Road, Suite #5, Morgan Hill, CA 95037 • 408-217-8749 • www.cnallp.com What an Audit Does Not Do
Reasonable, not absolute, assuranceAn audit is not a guarantee that every material misstatement will be detected. Fraud involving collusion, forgery or management override is harder to detect than error.

Evidence on a test basisWe examine samples of transactions and balances, not every item. Materiality guides the nature and extent of our work.

No opinion on internal controlWe consider internal control to design our procedures. Deficiencies we find are reported, but we do not express an opinion on its effectiveness.

Limited work on other informationThe MD&A and RSI receive limited procedures only; the introductory and statistical sections are read for consistency and not audited.5 Chavan & Associates, LLP • 16450 Monterey Road, Suite #5, Morgan Hill, CA 95037 • 408-217-8749 • www.cnallp.com Audit Results
Unmodified ("clean") opinionThe financial statements of the governmental activities, each major fund, and the aggregate remaining fund information present fairly, in all material respects, the City's financial position at June 30, 2025 and the changes in financial position for the year then ended, in accordance with U.S. GAAP. 8adjusting entries proposed and recorded by management (total $4.6M, largest: CIP update) 0uncorrected misstatements, disagreements with management, or circumstances affecting our report 0identified or suspected fraud; no significant unusual transactions 2significant risks: timely year-end close and accounting for grant expendituresAlso: the firm and engagement team are independent of the City • significant estimates (pension and OPEB actuarial assumptions, lease and SBITA present values, useful lives) are reasonable • GASB 101, Compensated Absences, was adopted with no material impact • supplementary information is fairly stated in relation to the basic financial statements.6 5 6
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4 Chavan & Associates, LLP • 16450 Monterey Road, Suite #5, Morgan Hill, CA 95037 • 408-217-8749 • www.cnallp.com Financial Highlights at a Glance
$148.1MTotal net positionDecreased $4.2M; $122.4M is net investment in capital assets, $39.4M restricted, ($13.7M) unrestricted $43.3MCitywide revenuesProgram revenues $22.4M and general revenues $20.9M, versus $47.5M of expenses $8.9MGeneral Fund balance34% emergency reserve versus the 20% policy minimum; total governmental fund balances $37.2M$23.0$26.4$2.1$0.9General Fund revenuesGeneral Fund expendituresTransfers inTransfers outGeneral Fund activity, FY 2024-25 ($ millions)What this meansGeneral Fund expenditures exceeded revenues by $3.4M before transfers. Reserves remain above policy, but the structural gap, the sunset of temporary funding, and the development pipeline described in the transmittal letter are the items to watch.7 Chavan & Associates, LLP • 16450 Monterey Road, Suite #5, Morgan Hill, CA 95037 • 408-217-8749 • www.cnallp.com Internal Control Findings
1 Material Weakness2025-001 Timely Year-End Closing of the General LedgerYear-end reconciliations and closing entries were not completed within an established timeframe, delaying the audit and the City's annual reporting.A material weakness means there is a reasonable possibility that a material misstatement would not be prevented or detected and corrected on a timely basis. 7 Significant Deficiencies2025-002 Monitoring of construction in progress and capital outlay2025-003 Credit card policy not reviewed or updated2025-004 General ledger chart of accounts – duplicative and overly detailed2025-005 No monthly or quarterly close and account reconciliations2025-006 Finance Department staffing (two accounting positions)2025-007 Limited interim financial reporting to the City Council2025-008 Adopted budget not documented by fundManagement's response: concurs with every recommendation. Responsible official: Finance Director (City Manager for staffing). Anticipated implementation: September 2027. The common thread is accounting capacity; adding staff or qualified outside support is expected to drive remediation of most findings.8 7 8
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5 Chavan & Associates, LLP • 16450 Monterey Road, Suite #5, Morgan Hill, CA 95037 • 408-217-8749 • www.cnallp.com Other Required Communications
IndependenceThe engagement team and the firm complied with all relevant ethical requirements regarding independence.

Accounting policiesNo changes other than the required adoption of GASB 101; no significant unusual transactions or emerging-area issues.

Estimates and disclosuresMost sensitive: pension and OPEB assumptions, lease and SBITA present values, useful lives; disclosures on cash and investments, capital assets, pensions and long-term liabilities.

ConsultationsFollowing the Finance Director's departure, the City engaged Beauchaine Consulting Group, LLC for accounting and reporting support. No other consultations known.

Management representationsWritten representations obtained from management dated September 2, 2026, covering the financial statements and federal awards.

Difficulties and disagreementsNo disagreements with management and no conditions placed on our retention as auditors; timing was extended as described earlier.9 Chavan & Associates, LLP • 16450 Monterey Road, Suite #5, Morgan Hill, CA 95037 • 408-217-8749 • www.cnallp.com Final Deliverables1Annual Comprehensive Financial Report (ACFR)Basic financial statements, notes, RSI and supplementary information with our Independent Auditor's Report – unmodified opinion2Report on Internal Control and Compliance (GAGAS)Report on internal control over financial reporting and on compliance and other matters, as required by Government Auditing Standards3Single Audit Report (Uniform Guidance)Separately issued: Schedule of Expenditures of Federal Awards, report on compliance for each major program and on internal control over compliance, and the schedule of findings and questioned costs4Governance Letter (AU-C 260)Required communications to those charged with governance, dated September 2, 20265Management LetterMaterial weakness, significant deficiencies, recommendations and management's responses6Management Representation LetterManagement's written confirmation of its responsibilities and the information provided to us10 9 10
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6 Chavan & Associates, LLP • 16450 Monterey Road, Suite #5, Morgan Hill, CA 95037 • 408-217-8749 • www.cnallp.com Looking Ahead
Adopt a year-end closing calendar and a monthly soft closeAddresses the material weakness and the periodic close finding; makes next year's audit timely.

Resolve accounting capacityFormal staffing assessment; add one to two positions or contracted support, subject to budget and Council approval.

Quarterly financial reporting to the CouncilBudget-to-actual by fund, variance explanations, cash and investment balances – with the schedule set by the Council.

Update the credit card policy, chart of accounts and budget documentationBring the revised policy and budget resolutions by fund to the Council for adoption.

Questions? We thank the City Council, the City Manager and the Finance Department for their cooperation.1111 547
AGENDA ITEM NO. 24.

AGENDA TRANSMITTAL

MEETING DATE:

October 20, 2026

AGENDA ITEM:

Council Adoption of Resolution No. 2026-___: Approving the Amended and Restated City Manager Employment Agreement with Bret Prebula and Authorizing the Mayor to Execute the Agreement.

FISCAL IMPACT:

No change to base salary or to the severance formula. The principal new cost is the additional vacation accrual, estimated at approximately $5,434.00 per year.

Salary.

Base salary remains $282,568.00. Extending the term continues the existing annual cost-of- living adjustment (3% to 5%) in July 2027 and July 2028, which would not otherwise occur under the current term. The July 2026 adjustment was made under the existing agreement.

Vacation.

The increase of 40 hours of vacation accrual per year has a value of approximately 1.9% of base salary (40 ÷ 2,080 hours), or approximately $5,434.00 per year. Actual cost depends on whether the leave is used or cashed out under the Executive Management Benefits Schedule.

Severance.

No change to the formula. Because the term is longer, the statutory cap based on the months remaining in the term will not limit severance until near the end of the new term. Severance is paid only if the Council terminates the City Manager without cause.

Funding for the City Manager’s salary and benefits is included in the City Manager’s Office budget for FY 2026-27.

STRATEGIC PLAN:

Not applicable.

BACKGROUND:

On March 12, 2024, the City Council appointed Bret Prebula as City Manager and approved his employment agreement by Resolution No. 2024-18 (the “Original Agreement”). Mr. Prebula began service on April 29, 2024. On September 16, 2025, the Council approved Amendment No. 1 to the Original Agreement by Resolution No. 2025-112. The current term expires April 28, 2027.

The Council recently completed the City Manager’s annual performance evaluation, and the City Manager has requested an extension of his agreement. In connection with the extension, Council Members asked that the agreement also address outside activities and conflicts of interest, Council– Manager relations, ethics, and public communications. Several of the new provisions are modeled in part on the City of Santa Clara’s city manager agreement and have been adapted to the City’s own Council Norms and Procedures and adopted policies.

Because of the number of changes, the City Attorney has prepared them as a single Amended and 548
Restated Agreement, which replaces the Original Agreement and Amendment No. 1 in one document.

The City Manager has reviewed the Amended and Restated Agreement and has agreed to its terms.

STAFF REPORT:

The principal changes are summarized below. Provisions not listed are carried forward from the Original Agreement without substantive change.

Provision
Change
Term (§ 3.2)
Extends the term from April 28, 2027 to June 30, 2029. Any further extension requires a written amendment approved by the Council. There is no automatic renewal.

Salary (§§ 2.1–2.5)
No change. Base salary is restated at its current level of $282,568.00. The existing annual cost-of-living adjustment of not less than 3% and not more than 5% (§ 2.3) continues unchanged.

Vacation (§ 6.4)
Increases vacation accrual to not less than 160 hours (four weeks) per year, from the current three weeks. The City Manager gives the Council advance written notice of absences of more than five working days and names the Acting City Manager; Council approval is not required.

Severance (Art. 4.0)
No change. Severance remains four months of base salary plus one month for each full year of service, up to eight months, and is still limited by Government Code section 53260. No severance is paid for a termination for cause or a resignation.

Outside activities (§ 1.3)
Requires prior Council approval, by action at an open meeting, before the City Manager (1) takes on any paid outside employment or consulting, or (2) takes an unpaid position with an organization that does business with, is funded by, or is regulated by the City, or that would be incompatible with his City duties under Government Code section 1126. Other unpaid activities do not need approval. The agreement itself does not approve any specific outside engagement.

Council–Manager relations
(§ 1.9)
New. Confirms that the City Manager takes direction from the Council as a body; information given to one Council Member goes to all before the next Council meeting; Council Member requests and agenda requests receive a timely response; and good-faith professional disagreement is not cause for termination. Restates the Council’s commitments under the Norms and Procedures.

Ethics and City policies (§

1.10)
New. Requires compliance with the applicable parts of the Council Norms and Procedures, the Sexual Harassment/Discrimination Prevention Policy (AD 16), the political activities and use of City property rules in the Personnel Rules (AD 7), the Social Media Policy (Res. No. 2026-19), and the ICMA Code of Ethics (Exhibit C).

Political activity and public
communications (§ 1.11)
New. Preserves the City Manager’s rights as a private citizen; prohibits use of City resources for campaigns; and requires official communications to state the Council’s adopted positions accurately and to address the merits without attributing improper motives to others. The Council and each Council Member speaking officially make the same commitment toward the City Manager. In personal communications on City matters, he must make clear the views are his own and may not use City accounts or resources.

Termination for cause (§

3.4(a))
Clarifies that a breach of the agreement is cause for termination if it is material and, where it can be corrected, is not corrected within ten business days after written notice from the Council. All other grounds for cause, and the Council’s right to terminate without cause, are unchanged.
549
False statements of fact (§

9.10; Exh. B § 7.13)
New and mutual. For the term and two years after, neither the City Manager nor the City (including any Council Member speaking in an official capacity) may knowingly make a false statement of fact, in a public statement, intended to harm the other’s reputation. Opinion, truthful statements, criticism of decisions or performance, and legally required statements are not affected. Private conversations are not covered.

Statutory and clean-up
changes
Restates in plain language the required reimbursement provision if the City Manager is convicted of a crime involving abuse of office (Gov. Code §§ 53243–53243.4) (§

9.8); corrects the effective date to April 29, 2024, the date service actually began; and removes one-time provisions from 2024 that have been completed (such as relocation assistance and the pre-employment screening condition). The form of separation agreement (Exhibit B) is unchanged except to conform § 7.13 to § 9.10.

Provision
Change
Legal requirements
Open session approval.

A city manager’s employment contract must be ratified in open session and reflected in the minutes. (Gov. Code § 53262(a).) This item satisfies that requirement. The agreement is a public record available on request. (Gov. Code § 53262(b).) Oral summary before action.

Before taking final action on the salary or fringe benefits of a local agency executive, the Council must orally summarize the recommendation during the open meeting at which it takes action. (Gov. Code § 54953(d)(3)(A).) Because this item changes a fringe benefit (vacation) and continues the City Manager’s salary through a longer term, the oral summary is required. A suggested script follows.

Limits on executive contracts.

The agreement contains no automatic renewal (Gov. Code § 3511.2), limits any severance to the amount allowed by Government Code section 53260, and includes the reimbursement provision required for contracts renewed after January 1, 2012 if the employee is convicted of a crime involving abuse of office (Gov. Code §§ 53243–53243.4).

Outside activities.

Approval of this agreement does not approve any particular outside engagement by the City Manager. Under § 1.3, any such approval requires a separate Council action.

Suggested oral summary (to be read by the Mayor before the vote) “Before we act on this item, I will summarize the recommendation as required by Government Code section 54953. The recommendation is to approve an Amended and Restated Employment Agreement with City Manager Bret Prebula. The agreement extends his term to June 30, 2029. His base salary remains $[_______] per year, with the existing annual cost-of-living adjustment of 3 to 5 percent. His vacation accrual increases from three weeks to four weeks per year. His severance is unchanged. The agreement also adds provisions on outside activities, Council–Manager relations, ethics, and public communications.”
Alternatives
1 .

Approve the Amended and Restated Agreement as presented (recommended). 2 .

Direct changes to the agreement. Any change requires the City Manager’s agreement and may require the item to be continued to a later meeting.
3 .

Do not approve the agreement. The Original Agreement, as amended by Amendment No. 1, would remain in effect through April 28, 2027.
550
Environmental review
This action is not a “project” under the California Environmental Quality Act because it is a personnel- related administrative action that will not result in a direct or reasonably foreseeable indirect physical change in the environment. (Cal. Code Regs., tit. 14, § 15378(b)(2).).

STAFF RECOMMENDATION:

It is recommended that the City Council:
1 .

Receive the Mayor’s oral summary of the recommendation, as required by Government Code section 54953(d)(3)(A); and
2 .

Adopt Resolution No. 2026-___ Approving the Amended and Restated City Manager Employment Agreement with Bret Prebula and Authorizing the Mayor to Execute the Agreement.

PREPARED BY:

Patrick Enright, City Attorney
REVIEWED BY:

Patrick Enright, City Attorney
APPROVED BY:

Nouae Vue, Acting City Manager

ATTACHMENTS:

1. Resolution Approving CM Restated and Amended Contract.DOCX

2. Clean
- Comments Suisun-CM-Restated-Agreement.DOCX
551

Resolution No. 2026-___ — Page 1
RESOLUTION NO. 2026-___

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SUISUN

CITY APPROVING THE AMENDED AND RESTATED CITY MANAGER

EMPLOYMENT AGREEMENT WITH BRET PREBULA AND

AUTHORIZING THE MAYOR TO EXECUTE THE AGREEMENT
WHEREAS, on March 12, 2024, the City Council appointed Bret Prebula as City Manager and approved a City Manager Employment Agreement by Resolution No. 2024-18 (the “Original Agreement”), and Mr. Prebula began service on April 29, 2024; and WHEREAS, on September 16, 2025, the City Council approved Amendment No. 1 to the Original Agreement by Resolution No. 2025-112; and
WHEREAS, following the City Manager’s annual performance evaluation, the City and the City Manager wish to extend the term of the City Manager’s employment to June 30, 2029 , increase his vacation accrual, and add provisions on outside activities and conflicts of interest, Council–Manager relations, ethics, and public communications; and WHEREAS, because of the number of changes, the parties wish to amend the Original Agreement a second time and restate it, as amended, in a single document (the “Amended and Restated Agreement”); and
WHEREAS, Government Code section 53262(a) requires that a city manager’s contract of employment be ratified in an open session of the City Council and reflected in its minutes; and WHEREAS, before taking final action on this Resolution, the Mayor orally reported a summary of the recommendation in open session, as required by Government Code section 54953(d)(3)(A).

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF SUISUN CITY DOES RESOLVE AS FOLLOWS:

Section 1. The above recitals are true and correct and are incorporated into this Resolution.

Section 2. The City Council approves and ratifies the Amended and Restated City Manager Employment Agreement between the City and Bret Prebula, in substantially the form attached as Exhibit A.

Section 3. The City Council authorizes the Mayor to execute the Amended and Restated Agreement on behalf of the City, and authorizes the City Attorney to make non -substantive, clerical, and conforming corrections before execution.

Section 4. This action is not a project under the California Environmental Quality Act because it is a personnel-related administrative action that will not result in a direct or reasonably foreseeable indirect physical change in the environment. (Cal. Code Regs., tit. 14, § 15378(b)(2).) 552

Resolution No. 2026-___ — Page 2
Section 5. This Resolution takes effect immediately upon its adoption.

PASSED AND ADOPTED at a regular meeting of the City Council of the City of Suisun City held on Tuesday, the 20th day of October 2026, by the following vote:

AYES: Council Members: ______________________________
NOES: Council Members: ______________________________
ABSENT: Council Members: ______________________________ ABSTAIN: Council Members: ______________________________

_________________________________
Alma Hernandez
Mayor
ATTEST:
_________________________________
Anita Skinner
City Clerk
APPROVED AS TO FORM:
_________________________________
Patrick L. Enright
City Attorney

553

Resolution No. 2026-___ — Page 3

Exhibit A – Amended and Restated City Manager Employment Agreement 554

Amended and Restated City Manager Employment Agreement — Page 1

CITY OF SUISUN CITY

AMENDED AND RESTATED

CITY MANAGER EMPLOYMENT AGREEMENT
(Second Amendment and Restatement)
This AMENDED AND RESTATED CITY MANAGER EMPLOYMENT AGREEMENT (“Agreement”) is entered into and made effective the 20th day of October 2026 (the “Restatement Date”), by and between the CITY OF SUISUN CITY, a general law city and municipal corporation (“City”) and Bret Prebula, an individual (“Employee”).

RECITALS
WHEREAS, the City Council of the City of Suisun City (hereinafter the “City Council”) employs an individual to serve in the position of City Manager, which position is prescribed by state law and the City’s Municipal Code; and
WHEREAS, California Government Code Section 34852 provides that an ordinance establishing a city manager form of go vernment shall define the powers and duties of the city manager; and
WHEREAS, the duties of the city manager of the City are set forth in Suisun City Municipal Code (“SCMC”) Sections 2.08.080 and 2.08.230; and WHEREAS, pursuant to SCMC Section 2.08.020, “[t]he city manager shall be appointed by the city council solely on the basis of his executive and administrative qualifications and ability.

He shall hold office at and during the pleasure of the city council . . . [;]” and WHEREAS, the City and Employee e ntered into the City Manager Employment Agreement dated April 29, 2024, approved by City Council Resolution No. 2024-18 (the “Original Agreement”); and
WHEREAS, Resolution No. 2024 -18 anticipated a start date of April 15, 2024, and Employee commenced service as City Manager on April 29, 2024, the effective date stated in the Original Agreement; and
WHEREAS, the City and Employee entered into Amendment No. 1 to the Original Agreement as of September 16, 2025, approved by City Council Resolution No. 2025 -112 (“Amendment No. 1”); and
WHEREAS, following Employee’s annual performance evaluation, the City Council and Employee wish to extend the term of Employee’s employment, adjust Employee’s vacation accrual, and clarify the standards governing outside activities and conflicts of interest; and WHEREAS, the City Council and Employee also wish to add provisions on Council – Manager relations, ethics, and public communications, drawn from the Suisun City Council Norms and Procedures, as last amended by Resolution No. 2 026-02 on January 20, 2026 (the “Norms”), 555

Amended and Restated City Manager Employment Agreement — Page 2 adopted City policies, and the professional standards of the city management profession, which are intended to state clear, objective expectations that are fair to both parties; and WHEREAS, because of the number o f changes, the parties wish to amend the Original Agreement a second time and to restate it, as amended, in a single document.

NOW, THEREFORE, in consideration of the mutual covenants contained herein, the City and Employee hereby agree as follows:

AGREEMENT

1.0 EMPLOYMENT & DUTIES

1.1 Duties. City hereby employs Employee as city manager for the City to perform the functions and duties of the city manager, as specified in the City’s Municipal Code, the Government Code of the State of California, and the job description attached hereto as Exhibit “A”, and to perform such other legally permissible and proper duties and functions as the City Council shall, from time -to-time, direct or assign. City reserves the right to amend the job description for City Mana ger attached hereto as Exhibit “A”, which defines City Manager functions and duties, as it deems necessary and appropriate, without requiring Employee’s acquiescence or an amendment of this Agreement. Employee shall perform these functions and duties in an efficient, competent, and ethical manner and shall devote his best efforts and full-time attention thereto.

1.2 Work Schedule. It is recognized that Employee is expected to engage in the hours of work that are necessary to fulfill the obligations of the position, must be available at all times, and must devote a great deal of time outside the normal office hours to the business of the City.

Employee acknowledges that proper performance of the duties of city manager will require Employee to generally observe normal business hours, as set by the City and may be duly revised from time -to-time (currently 8:00 a.m. to 6:00 p.m. Monday through Friday, with alternating Fridays off), and will also often require the performance of necessary services outside of nor mal business hours. Notwithstanding the foregoing, the City will permit Employee such reasonable “time off” as is customary for exempt employees of the City, so long as the time off does not interfere with normal business. Employee’s compensation (whether salary or benefits or other allowances) is not based on hours worked, and Employee shall not be entitled to any compensation for overtime.

1.3 Other Activities; Outside Employment.
(a) Employee shall focus his professional time, ability, and attention on City business during the Term.
(b) Employee shall not, without the prior written consent of the City Council given by action taken at an open meeting, engage in (i) any outside employment, consulting, business, or professional service for compensation, or (ii) any uncompensated position or activity with an organization that does business with, receives funding from, or is regulated by the City, or that would otherwise be 556

Amended and Restated City Manager Employment Agreement — Page 3 incompatible with his duties as City Manager within the meaning of Government Code S ection 1126. Occasional teaching and writing performed during Employee’s time off do not require consent.
(c) A request for consent shall be made in writing to the City Council and the City Attorney and shall state: the identity of the other party; the nature of the services; the compensation; the expected time commitment; and whether the other party does business with, or seeks to do business with, the City. The City Council may condition its consent on recusal, delegation, reporting, or other reasonable measures.
(d) Employee may engage in any uncompensated activity that is not described in subsection (b)(ii) of this Section without the consent of the City Council. (e) Nothing in this Agreement constitutes the City Council’s consent to any specific outside engagement. Any consent shall be given by separate City Council action.

1.4 Employment Status. Upon appointment to the city manager position, Employee shall serve at the will and pleasure of the City Council and understands that he shall be an “at -will” employee without recourse to bumping or other demotion rights and shall be subject to summary dismissal without any right of notice or hearing except as expressly provided in this Agreement, including any so -called due process pre -disciplinary “Skelly” me eting. The City may terminate Employee at any time in accordance with Section 3.4 below.

1.5 City Documents . All data, studies, reports and other documents prepared by Employee while performing his duties during the term of this Agreement shall be furnished to and become the property of the City, without restriction or limitation on their use. All ideas, memoranda, specifications, plans, procedures, drawings, descriptions, computer program data, input record data, written information, and other materials either created by or provided to Employee in connection with the performance of this Agreement shall be held confidential by Employee to the extent permitted by applicable law, except as may be required by any governmental agency or court of competent juri sdiction. Such materials shall not be used by Employee, without the prior written consent of the City Council, for any purposes other than the performance of his duties. Additionally, no such materials may be disclosed to any person or entity not connected with the performance of services under this Agreement, except as required by (a) law, (b) any governmental agency, (c) subpoena, or (d) an order issued by a court of competent jurisdiction.

1.6 Exclusion from Competitive Service. Employee understands, a cknowledges and agrees that he is exempt from the City’s personnel system pursuant to Suisun City Municipal Code §2.40.040 and the City’s Personnel Rules (Administrative Directive – AD 7) pursuant to Personnel Rule §1.4.9.

1.7 FLSA Exempt Status. Employee agrees that his position is that of an exempt employee for the purposes of the Fair Labor Standards Act (“FLSA”). 557

Amended and Restated City Manager Employment Agreement — Page 4

1.8 Pre -Employment Screening. Employee successfully completed the City’s pre - employment screening process before the Effective Date, and t he condition stated in Section 1.8 of the Original Agreement has been satisfied.

1.9 Council–Manager Relations.
(a) Council–Manager form of government. Consistent with Sections 1.2, 1.4 and 4 of the Norms, Employee takes direction from the City Council acting as a body, and not from individual Council Members. Employee is responsible for implementing the lawful policies and direction of the City Council. If Employee believes a direction may be unlawful, he shall promptly advise the City Council and the City Attorney.
(b) Equal access to information. Consistent with Section 3.4 of the Norms, information that Employee distributes to one Council Member shall be distributed to all Council Members. The Mayor may receive information in advance as needed for age nda preparation and day -to-day operations. Employee shall provide that information to the other Council Members before the next City Council meeting.
(c) Requests and agenda items. Employee shall respond within a reasonable time to Council Member requests for information made under Section 4.3 of the Norms.

When a Council Member requests an agenda item under Section 8.7 of the Norms, Employee shall tell the Council Member when the item is expected to be scheduled or why it has not been scheduled. Employee s hall schedule any item that the City Council, by consensus or vote, directs be brought back. (d) Professional independence. Nothing in this Agreement limits Employee’s responsibility to give the City Council independent professional advice, to identify legal, fiscal, operational, or administrative concerns, or to respectfully disagree with a Council Member or the City Council. A good -faith professional disagreement of that kind is not cause under Section 3.4(a). (e) Council acknowledgment. The City Council acknowledges that, under the Norms, Council Members work through the City Manager, do not direct City staff, and bring concerns about a department or employee to the City Manager.

The City Council intends to raise concerns about Employee’s performance with Employee directly or through the evaluation process in Article 5.0.

1.10 Ethics and Professional Conduct.
(a) City standards. Employee shall comply with the provisions of the Norms that apply to the City Manager or to City staff, including Section 1.2 (Code of Conduct), Section 10 (Closed Sessions; Confidentiality), Section 11.2 (Decorum—City Employees), and Section 15 (Nondisclosure Agreements).

Notwithstanding Section 1.6, Employee shall also comply, as a term of this 558

Amended and Restated City Manager Employment Agreement — Page 5 Agreement, with Administrative Di rective AD 16 (Sexual Harassment/Discrimination Prevention Policy), Section 16.46 (Political Activities) and 14.10 (Use of City Property) of Administrative Directive AD 7 (Personnel Rules and Regulations), and the City of Suisun City Social Media Policy (adopted February 3, 2026 by Resolution No. 2026 -19). The Norms and these policies apply as amended or replaced from time to time. The City shall give Employee written notice of any amendment.
(b) ICMA Code of Ethics. Employee is a member of the Internati onal City/County Management Association (ICMA). Employee shall conduct himself consistent with the ICMA Code of Ethics as in effect on the Restatement Date, a copy of which is attached as Exhibit “C.” Later amendments to the ICMA Code apply only if the par ties agree in writing. If the ICMA Code conflicts with federal or state law, the Suisun City Municipal Code, this Agreement, or adopted City policy, the latter control.

1.11 Political Activity and Public Communications.
(a) Rights preserved. Nothing in this Agreement restricts Employee’s rights under the First Amendment, the California Constitution, or Government Code Section 3201 et seq. to engage in political activity and to speak on matters of public concern in his personal capacity.
(b) City resources. Employee shall not use City funds, City resources, working time, confidential information, or the authority of his office to support or oppose any candidate or ballot measure, as provided in Government Code Sections 3204, 3207, 8314 and 54964.
(c) Official communications. When Employee communicates in his official capacity, including in statements to the press and on City or official social media accounts, he shall accurately state the adopted positions of the City Council. Consistent with Section 13.1 of the Norms, when the City Council has not taken a position, Employee shall say so. He may explain the facts, the process, and his professional recommendation to the City Council. He shall address the merits, and shall not attribute improper motives to any Council Member, City official, employee, or member of the public because of that person’s position on a matter. The City Council, and each Council Member speaking in an official capacity, shall likewise address the merits and shall not attribute improper motives to Employee because of a professional recommendation or position he has taken, consistent with Section 11.1 of the Norms.
(d) Personal communications. When Employee speaks in his personal capacity on a City-related matter, he shall take reasonable steps to make clear that the views are his own and not the City’s, and shall not use City accounts or resources. 559

Amended and Restated City Manager Employment Agreement — Page 6

2.0 COMPENSATION AND REIMBURSEMENT

2.1 Compensation. For the services rendered pursuant to this Agreement, Employee’s base annual compensation as of the Restatement Date is Two Hundred Eight -Two Thousand Dollars ($282,000.00] annually (“Salary”), which shall be paid on a pro -rated basis bi-weekly at the same time as other employees of the City are paid. Such Salary shall be adjusted for payroll taxes, workers’ compensation, and other payroll-related liability costs.

2.2 Annual Salary Review. The City Council and Employee agree to conduct an annual salary review concurrently with the annual performance evaluation set forth in Section 5.2.

Following the annual performance review, the City may increase the Employee’s salary. Any action to approve an increase must be approved by a majority vote of the Council at a public meeting.

2.3 CPI Increase. During the term of this Agreement, effective the first full pay period following July 1 of each year beginning July 1, 2025, the base Salary shall be increased by at least 3% and no more than 5% as follows: In the event the All Urban Consumer Price Index for the San Francisco-Oakland-Hayward Area (“CPI”) is less than 3%, then Employee shall be provided a 3% base Salary increase. In the event the CPI is between 3% and 5%, then Employee shall be provided a base Salary increase in an equivalent percentage to the CPI. In the event the CPI is greater than 5%, then Employee shall be provided a 5% base Salary increase. The CPI calculation shall be based on the April year-to-year change. Any increase in the base Salary as a result of an increase to the CPI will be rounded up to the nearest dollar calculated based on percentage of annual salary.

2.4 Highest Paid Employee. Notwithstanding Employee’s annual base Salary as set forth herein, the annual salary of Employee shall n ever be less than the annual base Salary (excluding overtime, other pay, or any incentive compensation) of the City’s next highest paid employee.

2.5 Base Salary Adjustment. Except for the automatic CPI increase provided to Employee pursuant to Section 2. 3 of this Agreement, any change in base Salary shall be upon approval of the City Council.

3.0 TERM

3.1 Commencement & Effective Date. Employee commenced his services under the Original Agreement at 12:01 a.m. Pacific Standard Time on April 29, 2024 (“E ffective Date”).

Years of service under this Agreement are measured from the Effective Date.

3.2 Term. The term of this Agreement commenced on the Effective Date and continues until 11:59 p.m. on June 30, 2029 (“Term”), unless terminated earlier as provi ded in this Agreement. The Term may be extended for such additional term(s) as Employee and the City Council mutually deem appropriate, as evidenced by a written amendment signed by both parties and approved by the City Council. Nothing in this Section alt ers Employee’s at-will status under Section 1.4.

3.3 Termination by Employee. Employee may terminate this Agreement at any time, provided Employee provides the City Council with at least thirty (30) days’ advance written notice. 560

Amended and Restated City Manager Employment Agreement — Page 7 In the event Employee terminates this Agreement, Employee expressly agrees that he shall not be entitled to any severance pay.

3.4 Termination by City. Upon the decision of a majority of the City Council, the City Council may terminate this Agreement at any time with or without cause, by providing written notice of the reason(s). The City Council’s right to terminate Employee pursuant to this Section

3.4 shall not be subject to or in any way limited by the City’s Personnel Rules or past City practices related to the employment, d iscipline or termination of the City’s employees. Nothing herein, however, shall be construed to create a property interest, where one does not exist by rule of law, in the position of city manager. Upon appointment to the city manager position, Employee remains an at-will employee serving at the pleasure of the City Council. (a) Termination by City for Cause. The City may terminate this Agreement for cause at any time by providing Employee with five (5) business days’ written notice of the termination for cause and the facts and grounds constituting such cause. The term “cause” shall be defined to include any misconduct materially related to performance of official duties, including but not be limited to any of the following: 1) A material breach of this Ag reement that, if reasonably capable of cure, remains uncured ten (10) business days after written notice from the City Council describing the breach, 2) Willful or persistent material breach of duties, 3) Résumé fraud or other acts of material dishonesty, 4) Unauthorized absence or leave, 5) Conviction of a misdemeanor involving moral turpitude (i.e., offenses contrary to justice, honesty, or morality) or conviction of a felony under California law, 6) Violation of the City’s anti-harassment policies and/or a finding that legally prohibited personal acts of harassment against a City official or employee or legally prohibited personal acts of discrimination against a City official or employee has occurred, 7) Violation of the City’s Municipal Code, Ordinances, Rules, and Regulations, including but not limited to the City’s Personnel Rules, 8) Use or possession of illegal drugs, 9) Any illegal or unethical act involving personal gain, 10) A pattern of repeated, willful and intentional failure to carry out mater ially significant and legally constituted direction or policy decisions of the City Council, and 11) “abuse of office or position” as defined in Government Code §53243.4 (i.e., waste, fraud, and violation of the law under color of authority and crimes agai nst public justice, including crimes involving bribery and corruption). For any of the foregoing, the City may, in its discretion, place Employee on paid or unpaid administrative leave until resolution. If the City terminates for cause this Agreement and t he services of Employee hereunder, the City shall have no obligation to pay severance. (b) Termination by City Council Without Cause. By providing Employee at least thirty (30) days’ prior written notice thereof, the City Council may terminate Employee wit hout cause but rather based upon management reasons such as implementing the City’s goals or policies, including but not limited to: (i) change of administration, or (ii) incompatibility of management styles. In the event 561

Amended and Restated City Manager Employment Agreement — Page 8 Employee is terminated without cau se, Employee expressly agrees that he shall not be entitled to any severance pay as the result of the termination of this Agreement except as provided in Section 4.1 below.
(c) Elections. In no event may Employee be terminated effective within ninety (90) days before or after any municipal election for the selection or recall of one or more of the members of the City Council.

4.0 SEVERANCE

4.1 Severance Pay. In the event Employee is terminated without cause then City shall pay to Employee severance in an amount equal to his monthly base salary (as defined in Section 2 above, calculated on a per diem basis) then in effect multiplied by four (4), less applicable deductions and excluding deferred compensation or the value of any other benefits (such as longevity pay, advanced education incentive, etc.). For each full year of service as City Manager for City, the amount of severance pay will be increased by one full month, capped at a maximum of eight (8) months.

Notwithstanding the foregoing, Government Code Section 53260 provides that all contracts of employment with a city must include a provision limiting the maximum cash settlement for the termination of the contract to the monthly salary (excluding benefits) multiplied by the number of months left on the unexpired term, but not more than 18 months if the unexpired term exceeds 18 months. Accordingly, should such proposed severance payment exceed the amount authorized to be paid under Government Code Section 53260, then the amount paid to Employee shall be reduced in the amount necessary to comply with such statute. (For example, if termination occurs with two (2) months left in the term, severance would be equal to the monthly base salary multiplied by two (2) rather than the amounts provided for in this Section.)

4.2 No Severance Pay if Termination for Cause or Initiated by Employee. As provided in Section 3.4(a), should Employee be terminated for cause, the City shall have no obligation to pay the severance provided for in Section 4.1 above. As provided in Section 3.3, should Employee initiate termination of this Agreement, the City shall have no obligation to pay the severance provided for in Section 4.1 above.

4.3 Sole Rights. The severance rights provided in this Section 4.0 shall constitute the sole and only entitlement of Employee with respect to severance pay in the event of the termination, other than for cause. Employee expressly waives any and all other rights with respect to severance pay except as provided herein. Any and all severance rights are conditioned upon and in consideration for execution of the standard “Agreement of Separation, Severance, and General Release” attached hereto in form only as Exhibit “B.”

5.0 PERFORMANCE EVALUATIONS

5.1 Purpose. The performance review and evaluation process set forth herein is intended to provide review and feedback to Employee so as to facilitate a more effective management of the City. Except as specifically set forth below in this Article 5.0, the form of evaluation may be 562

Amended and Restated City Manager Employment Agreement — Page 9 determined by the City Council in its sole discretion, provided that the City Council and Employee may mutually agree to use a 3rd party facilitator, such as a League of California Cities Senior Advisor, to undertake the facilitation. Nothing herein shall be deemed to alter or ch ange the employment status of Employee (as set forth in Section 1.4 above), nor shall this Article 5.0 be construed as requiring “cause” to terminate this Agreement, or the services of Employee hereunder.

5.2 Annual Evaluation. The City Council shall endeavor to review and evaluate the performance of Employee annually in May or June of each year beginning in 2025. It shall be the obligation of Employee to notify the City Council no later than April 30 of each year of the need to conduct the evaluation pursuant to this Section. In addition, Employee shall submit for the City Council’s consideration, no later than April 30 of each year of the term of this Agreement, Employee’s proposed annual performance goals/objectives and plan o f action for the upcoming fiscal year and incorporate the City Council’s suggestions. Such review and evaluation shall be conducted concurrently with an annual salary review, and in accordance with the purpose noted in Section 5.1 above.

5.3 RESERVED.

5.4 Written Summary. The City Council may, at its sole discretion, elect to provide a written summary of each performance evaluation to Employee within two (2) weeks following the conclusion of the review and evaluation process, and may, at its discretion, schedule at least one (1) closed personnel session with Employee to deliver and discuss the evaluation.

6.0 BENEFITS

6.1 Miscellaneous Benefits. Employee shall be entitled to the same benefits as are provided to all executive management employees in the City’s Schedule of Salary and Benefits for Unrepresented and Executive Management Employees (the “Executive Management Benefits Schedule”), except as noted below in this Article 6.0. The same rules, limitations, terms and conditions provided to all execut ive management employees set forth in the Executive Management Benefits Schedule shall also apply to Employee. In the event all executive management are provided additional benefits under the Executive Management Benefits Schedule, Employee shall be provided the same benefit effective on the same date.

6.2 CalPERS Retirement. The City shall provide to Employee the same CalPERS retirement benefits as are provided to all executive management employees in the Executive Management Benefits Schedule, and as approved by City Council.

6.3 Medical Insurance. The City shall provide to Employee the same medical, dental, and vision insurance benefits as provided to all executive management employees in the Executive Management Benefits Schedule, and as approved by City Council.

6.4 Vacation Leave . Employee shall be entitled to the same accrual rates for vacation leave as provided to all executive management employees under the Executive Management Benefits Schedule, and as approved by City Council. Employee may accumulate up to 400 hours 563

Amended and Restated City Manager Employment Agreement — Page 10 maximum vacation leave. Employee shall be entitled to an opening vacation leave balance of 80 hours. Employee shall be entitled to the same cash out of vacation leave as provided to all executive management employees under the Executive Management Benefits Schedule, and as approved by City Council.

Notwithstanding the accrual rates in the Executive Management Benefits Schedule, effective the first full pay period following the Restatement Date, Employee shall accrue vacation leave at the rate of not less than one hundred sixty (160) hours per year, prorated on a pay period basis. If the Executive Management Benefits Schedule provides a higher accrual rate based on Employee’s years of service, the higher rate applies.

Employee shall give the City Council reasonable advance written notice of any planned absence of more than five (5) consecutive working days, and shall identify the Acting City Manager designated for that period. The notice is for the City Council’s information and does not require approval. Nothing in this paragraph diminishes Employee’s accrued leave.

6.5 Executive Leave. Employee shall be entitled to the same accrual rates for executive leave as provided to all executive management employees under the Executive Mana gement Benefits Schedule, and as approved by City Council. Eligibility for cash out of executive leave, if any, shall be as set forth in the Executive Management Benefits Schedule, and as approved by City Council.

6.6 Holidays. Employee shall be entitled to the same holidays as provided to all executive management employees under the Executive Management Benefits Schedule, and as approved by City Council. Utilization and cash out of floating holiday leave shall be subject to the terms and conditions of the Executive Management Benefits Schedule, and as approved by City Council.

6.7 Sick Leave . Employee shall be entitled to the same accrual rates for sick leave as provided to all executive management employees under the Executive Management Benefits Schedule, and as approved by City Council. Employee shall be entitled to an opening sick leave balance of 96 hours.

6.8 Automobile Allowance. Employee shall be paid an automobile allowance of $400 per month for use of personal vehicle. Additional mileage reim bursement per City policy when travel exceeds 50 miles per round trip. Employee is not precluded from using City vehicle for City business during, before, and after the normal workday if needed. Employee shall be responsible for any personal income tax that may result from such allowance.

6.9 Technology/Cell Phone Allowance. Employee shall be provided a City purchased and maintained cell phone, tablet, laptop, personnel computer, printer, remote access from home computer and all other related technology n eeded to successfully undertake the job of the City Manager.

6.10 Deferred Compensation. The City shall provide to Employee the same deferred compensation matching contributions as provided to all executive management employees under the Executive Management Benefits Schedule, and as approved by City Council. 564

Amended and Restated City Manager Employment Agreement — Page 11

6.11 Life Insurance. The City shall provide to Employee the same term life insurance and accidental death and dismemberment insurance coverage as provided to all executive management employees under the Executive Management Benefits Schedule, and as approved by City Council.

6.12 RESERVED.

6.13 Tuition Reimbursement. Employee shall be eligible for tuition reimbursement at the same level as executive management employees as set forth in the Execut ive Management Benefits Schedule then in effect, subject to the terms, conditions and limits specified therein. The Executive Management Benefits Schedule currently provides that tuition reimbursement shall not exceed $1,500.00 in a single fiscal year. Reimbursement for expenses occurred shall be subject to the Mayor’s approval.

6.14 Advanced Education Compensation . If Employee has an advanced degree (master’s degree, doctorate, etc.) that complements his job duties as city manager or provides a benefit to the City, and exceeds the city manager job description or classification specification requirement, then he shall receive an amount equal to three percent (3%) of then -current base salary. This incentive is limited to a maximum of three percent (3%) rega rdless of the number of degrees exceeding the job requirement. An advanced degree required for the position is not eligible for the incentive. Any advanced education compensation shall be paid on a pro -rated basis bi - weekly. Determination of eligibility for this compensation shall be by the City’s Mayor.

6.15 Longevity Pay. The City shall provide to Employee the same longevity pay as provided to all executive management employees under the Executive Management Benefits Schedule, and as approved by City Council.

7.0 PROFESSIONAL DEVELOPMENT

7.1 Membership. The City encourages Employee’s continued professional development and shall provide payment of appropriate related costs for such activities, including membership in relevant professional organizations, as approved by the City Council, including, but not limited to, International City/County Management Association (ICMA), California City Management Foundation (CCMF), California Association for Local Economic Development (CALED), and others as appropriate.

7.2 Out-of-Town Meetings & Seminars. The City agrees to pay for/reimburse Employee the actual cost for registration, travel, lodging, meals, and other expenses incurred by Employee while attending overnight, out -of-town meetings or seminars related to his employment with the City, in accordance with the City’s policies for expense reimbursement. City agrees to pay for/reimburse Employee for registration, travel, lodging, meals and other expenses to League of California Cities annual conference and annu al League of California Cities City Manager Department meeting. Moreover, to be eligible Employee must have budgeted funds available for same; provided, however, that the City Council may, in their sole discretion, approve such unbudgeted expenditures if they deem it in the best interests of the City. 565

Amended and Restated City Manager Employment Agreement — Page 12

7.3 Local Meetings & Seminars. The City agrees to reimburse Employee the actual cost of registration, meals, and other expenses necessarily incurred while in attendance at local meetings or seminars related to his employment with City in accordance with the City’s policies for expense reimbursement.

7.4 Incidental Expenses. The City agrees to reimburse Employee the actual cost of those incidental expenses necessarily incurred by Employee while engaged in the business of the City upon the presentation of an appropriate receipt therefor, in accordance with the City’s policies for expense reimbursement.

8.0 BONDS AND INDEMNIFICATION

8.1 Indemnification. To the extent mandated by the California Government Code, the City shall defend, hold harmless, and indemnify Employee against any tort, professional liability, claim or demand, or other legal action arising out of an alleged act or omission occurring in the performance of Employee’s services under this Agreement. This section shall not apply to any intentional tort or crime committed by Employee, to any action outside the cou rse and scope of the services provided by Employee under this Agreement, or any other intentional or malicious conduct or gross negligence of Employee.

8.2 Bonds. City shall bear the full cost of any fidelity or other bonds, which may be required in the performance of Employee’s services under this Agreement.

9.0 GENERAL PROVISIONS

9.1 Entire Agreement. This Agreement amends, restates, and supersedes in their entirety the Original Agreement and Amendment No. 1. This Agreement represents the entire agre ement between the parties and supersedes any and all other agreements, either oral or in writing, between the parties with respect to Employee’s employment by the City and contains all of the covenants and agreements between the parties with respect to suc h employment. Each party to this Agreement acknowledges that no representations, inducements, promises or agreements, orally or otherwise, have been made by either party, or anyone acting on behalf of either party, which are not embodied herein, and that n o other agreement, statement or promises not contained in this Agreement shall be valid or binding upon either party.

9.2 Amendment. This Agreement may be amended at any time by the mutual consent of the parties by an instrument in writing, which amendment shall require City Council approval.

9.3 Notices. Any notice required or permitted by this Agreement shall be in writing and shall be personally served or shall be sufficiently given when served upon the other party as sent by United States Postal Service, postage prepaid and addressed as follows:

To City:

Mayor
City of Suisun City
701 Civic Center Blvd.
566

Amended and Restated City Manager Employment Agreement — Page 13 Suisun City, California 94585

To Employee:

Bret Prebula
On file with Human Resources Department

Notices shall be deemed given as of the date of personal service or upon the date of deposit in the course of transmission with the United States Postal Service.

9.4 Conflicts Prohibited. During the term of this Agreement, Employee shall not engage in any business or transaction or maintain a financial int erest which conflicts, or reasonably might be expected to conflict, with the proper discharge of Employee’s duties under this Agreement. Employee shall comply with all applicable conflict-of-interest laws, including the Political Reform Act (Government Code Section 87100 et seq.), Government Code Section 1090 et seq., Government Code Section 1125 and all other similar statutory and administrative rules.

9.5 Effect of Waiver. The failure of either party to insist on strict compliance with any of the terms, covenants, or conditions of this Agreement by the other party shall not be deemed a waiver of that term, covenant, or condition, nor shall any waiver or relinquishment of any right or power at any one time or times be deemed a waiver or relinquishment of that right or power for all or any other times.

9.6 Partial Invalidity. If any provision in this Agreement is held by a court of competent jurisdiction to be invalid, void or unenforceable, the remaining provisions shall nevertheless continue in full force without being impaired or invalidated in any way.

9.7 Governing Law. This Agreement shall be governed by and construed in accordance with the laws of the State of California, which are in full force and effect as of the date of execution and delivery by each party hereto.

9.8 Reimbursement Upon Conviction. As required by Government Code Sections 53243 through 53243.4, which are incorporated in this Agreement by reference as they may be amended from time to time, if Employee is convicted of a crime involving an abuse of his office or position, as defined in Government Code Section 53243.4, Employee shall fully reimburse the City for: (a) any salary paid to Employee while on paid leave pending an investigation; (b) any funds the City provided for Employee’s legal criminal defense; (c) any cash settlement or severance paid to Employee in connection with the termination of his employment; and (d) any other payment of that kind that the City made without a contractual obligation to do so. Employee represents that he has reviewed and is familiar with these statutes and agrees to comply with them.

9.9 Independent Legal Advice. The City and Employee represent and warrant to each other that each has received legal advice from independent and separate legal counsel with respect to the legal effect of this Agreement, or had the oppor tunity to do so, and the City and Employee further represent and warrant that each has carefully reviewed this entire Agreement and that each 567

Amended and Restated City Manager Employment Agreement — Page 14 and every term thereof is understood and that the terms of this Agreement are contractual and not a mere recital. This Agreement shall not be construed against the party or its representatives who drafted it or who drafted any portion thereof.

9.10 Disparagement; False Statements of Fact.
(a) During the Term and for two (2) years after Employee’s employment with th e City ends for any reason, Employee shall not knowingly make any false statement of fact, in a Public Statement, about the City, the City Council, or City officers or employees that is intended to harm their reputation.
(b) During the same period, neither the City, acting through the City Council as a body or its authorized spokespersons, nor any Council Member speaking in an official capacity, shall knowingly make any false statement of fact, in a Public Statement, about Employee that is intended to harm his professional reputation. (c) “Public Statement” means a statement made at a public meeting, in a speech or presentation to an audience, to the news media, to a prospective employer or recruiter, in a published writing, or on social media or another onl ine forum accessible to the public. It does not include any other private conversation or any private written communication not intended for public distribution. (d) A statement of opinion, a truthful statement, or criticism of a decision or of job performance is not a violation of this Section. Nothing in this Section prevents Employee from discussing or disclosing information about unlawful acts in the workplace, such as harassment or discrimination or any other conduct that Employee has reason to believe is unlawful. Nothing in this Section prohibits either party from: making truthful statements required by law, subpoena, court order, audit, or investigation; communicating with or participating in proceedings before any law enforcement, regulatory, or oversight agency; making statements at a duly noticed public meeting as permitted or required by law; giving truthful testimony; responding truthfully to inquiries from prospective employers; complying with the California Public Records Act or the Ralph M. Br own Act; or enforcing this Agreement.
(e) This Section survives the expiration or termination of this Agreement.

9.11 Effect of Restatement. This Agreement continues Employee’s employment without interruption. Nothing in this Agreement reduces or forfeit s any salary, leave balance, benefit, or year of service that Employee earned or accrued under the Original Agreement or Amendment No. 1 before the Restatement Date.

9.12 Counterparts. This Agreement may be signed in counterparts.

IN WITNESS WHEREOF, the City of Suisun City has caused this Agreement to be signed and executed on its behalf by its Mayor, and duly attested by its officers thereunto duly authorized, and Employee has signed and executed this Agreement. 568

Amended and Restated City Manager Employment Agreement — Page 15

CITY OF SUISUN CITY

_________________________________
Alma Hernandez, Mayor

ATTEST:

_________________________________
Anita Skinner, City Clerk

APPROVED AS TO FORM:

_________________________________
Patrick L. Enright, City Attorney

EMPLOYEE

_________________________________
Bret Prebula

569

Amended and Restated City Manager Employment Agreement — Page 16 EXHIBIT “A”

CITY MANAGER JOB DESCRIPTION
Class specifications are intended to present a descriptive list of the range of duties performed by employees in the class. Specifications are not intended to reflect all duties performed within the job.

SUMMARY DESCRIPTION
Under policy direction of the City Council, serves as the Chief Administrative Officer of the City; assumes full responsibility for planning, administering, directing, overseeing, and evaluating the activities and operations of all City departments; provides policy guidance to and coordinates the activities of management staff; facilitates the development and implementation of long and short range plans, policies, goals, objectives, and programs to provide the City with technical and administrative direction in meeting and maintaining City services standards; ensures public services are delivered in an efficient and effective manner; and provides highly complex administrative support to the City Council.

IDENTIFYING CHARACTERISTICS
The Cit y Manager is considered the Chief Administrative Officer of the City with full responsibility for directing the activities of the City of Suisun City and is accountable to the City Council for the overall performance of the City in carrying out the City’s mission. This position is responsible for developing an organizational culture to ensure successful implementation of City programs and operations and for leading the City’s senior management team. This position provides policy guidance, advice, and counse l to the City Council regarding strategic policy and problem solving and assumes responsibility for implementing policy decisions made by the City Council.

REPRESENTATIVE DUTIES
The following duties are typical for this classification. Incumbents may not perform all of the listed duties and/or may be required to perform additional or different duties from those set forth below to address business needs and changing business practices.

1. Assumes full management responsibility for all City and Redevelopment Agency operations; assesses ongoing operational needs through department heads and determines best organizational structure to meet goals and objectives; develops, recommends, and administers policies and procedures.

2. Directs the development and implemen tation of the City’s goals, objectives, policies, and priorities.

3. Establishes, within City policy, appropriate service and staffing levels; monitors and evaluates the efficiency and effectiveness of service delivery methods and procedures; allocates resources accordingly.
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Amended and Restated City Manager Employment Agreement — Page 17

4. Plans, directs, and coordinates, through department heads, the work plan for the City; assigns projects and programmatic areas of responsibility; reviews and evaluates work methods and procedures; meets with management staff to identify and resolve problems.

5. Assesses and monitors work load, administrative support systems, and internal reporting relationships; identifies opportunities for improvement and implements as appropriate; recommends organizational development plans to the City Council.

6. Selects, motivates, and evaluates personnel; resolves personnel concerns and issues.

7. Oversees the development and administration of the City budget; approves the forecast of funds needed for staffing, equipment, materials and supplies; approves expenditures and implements budgetary adjustments as appropriate and necessary; keeps Council advised of financial conditions, program progress, and present and future needs of the City.

8. Explains, justifies, and defends City programs, policies, and activities; negotiates and resolves sensitive and controversial issues.

9. Represents the City to all departments and outside agencies; coordinates City activities with those of other cities, counties, and outside agencies and organizations.

10. Provides staff assistance to the City Council; coordinates the preparation of the agenda for City Council meetings; prepares and presents staff reports and other necessary correspondence; provides advice and consultation to the City Council on the development and implementation of City programs and services.

11. Represents the City Council to employees, community groups, individual members of the public, and other governmental agencies; responds to the most difficult and sensitive complaints and requests for information.

12. Confers with department heads and managers concerning administrative and operational problems, work plans, and strategic plans; makes appropriate decisions or recommendations; oversees the preparation and implementation of long range plans for the City.

13. Serves as a resource for the City Council, department personnel, City staff, other organizations, and the public; coordinates pertinent information, resources, and work teams necessary to support a positive and productive environment.

14. Performs all duties as may be prescribed by City Council action; directs the preparation of plans and specifications for work that the City Council orders.

15. Attends and participates in professional group meetings; stays abreast of new trends and innovations in the field of public administration.

16. Responds to media inquiries, City Council concerns and issues, and community needs.

17. Responds to and resolves difficult and sensitive citizen inquiries and complaints.

18. Performs related duties as required.
571

Amended and Restated City Manager Employment Agreement — Page 18

QUALIFICATIONS
The following generally describes the knowledge and ability required to enter the job and/or be learned within a short period of time in order to successfully perform the assigned duties.

Knowledge of:

Operations, services, and activities of a municipality.

Advanced principles and practices of public administration and local government administration.

Current social, political, and economic trends and operating characteristics/problems of municipal government.

Principles and practices of p rogram development and administration. Government, council, and local and state legislative processes. Principles and practices of fiscal and strategic planning.

Methods of analyzing, evaluating, and modifying administrative procedures. Principles and practices of municipal finance and budget preparation and administration. Methods and techniques for goal setting and program evaluation.

Principles of supervision, training, and performance evaluation. Pertinent federal, state, and local laws, codes, and regulations.

Principles of effective public relations and interrelationships with community groups and agencies, the private sector, and other levels of government.

Ability to:

Manage, direct, and provide effective leadership and coordinate the activities of a large municipal organization, including redevelopment, economic development, and neighborhood preservation programs.

Develop and administer sound City -wide goals, objectives, policies, work standards, internal controls, and methods for evaluating achievement and performance levels.

Plan, organize, and direct the work of staff. Select, supervise, train, and evaluate staff.

Delegate authority and responsibility. Negotiate and resolve complex issues.

Identify and respond to sensitive community, organizational, and City Council issues, concerns, and needs.

Prepare clear and concise administrative and financial reports. Prepare and administer large and complex budgets.

Analyze problems, identify alternative solutions, project consequences of proposed actions, and implement recommendations in support of goals. 572

Amended and Restated City Manager Employment Agreement — Page 19 Research, analyze, and evaluate new service delivery methods and techniques. Interpret and apply federal, state, and local policies, laws, and regulations.

Respond to inquiries or complaints and explain regu lations and procedures to the general public, members of the business community, and representatives of other agencies and organizations.

Effectively present information to top management, public groups, and/or boards of directors. Exercise sound, independent judgment within general policy guidelines.

Work with and coordinate the activities of administrative officials while encouraging their development as administrators.

Serve effectively as the administrative agent of the City Council.

Represent the City Council to the general public and representatives of other agencies.

Facilitate group participation and consensus building. Deal constructively with conflict and develop consensus.

Operate office equipment including computers and supporting word processing , spreadsheet, and database applications.

Communicate clearly and concisely, both orally and in writing.

Establish and maintain effective working relationships with those contacted in the course of work.

Education and Experience Guidelines - Any combination of education and experience that would likely provide the required knowledge and abilities is qualifying. A typical way to obtain the knowledge and abilities would be:

Education/Training: A Bachelor’s degree from an accredited college or university with major course work in public administration, business administration, economics, or related field. A Master’s degree is highly desirable.

Experience: Ten years of progressively responsible experience in municipal government including five years of management and administrative experience.

License or Certificate: Possession of an appropriate driver’s license.

PHYSICAL DEMANDS AND WORKING ENVIRONMENT
The conditions herein are representative of those that must be met by an employee to successfully perform the essential functions of this job. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential job functions.

Environment: Work is performed primarily in a standard office environment with some travel to different si tes; incumbents may be required to work extended hours including evenings and weekends and may be required to travel outside City boundaries to attend meetings. 573

Amended and Restated City Manager Employment Agreement — Page 20 Physical: Primary functions require sufficient physical ability and mobility to work in an office setting; to stand or sit for prolonged periods of time; to occasionally stoop, bend, kneel, crouch, reach, and twist; to lift, carry, push, and/or pull light to moderate amounts of weight; to operate office equipment requiring repetitive hand moveme nt and fine coordination including use of a computer keyboard; to travel to other locations using various modes of private and commercial transportation; and to verbally communicate to exchange information.

Vision: See in the normal visual range with or without correction.

Hearing: Hear in the normal audio range with or without correction.

574

Amended and Restated City Manager Employment Agreement — Page 21 EXHIBIT “B”

AGREEMENT OF SEPARATION, SEVERANCE, AND GENERAL RELEASE

1. PARTIES
This Agreement of Separation, Severance, and General Release (hereinafter referred to as the “AGREEMENT”) is entered into by and between the City of Suisun City, a general law city and municipal corporation (hereinafter referred to as “THE CITY”), and Bret Prebula, an individual (hereinafter referred to as “EMPLOYEE”).

2. RECITALS

2.1. EMPL OYEE was hired by THE CITY as an at -will City Manager effective __________ serving at the pleasure of the City Council of THE CITY pursuant to a written contract, a copy of which is attached hereto as Exhibit “A” (“THE CONTRACT”). .

2.2. THE CITY and EMPL OYEE desire that EMPLOYEE resign and enter into a severance agreement whereby EMPLOYEE receives severance compensation in exchange for executing a general release and waiver of any and all claims that EMPLOYEE may have against THE CITY, including but not limited to its elected and non-elected officials, employees, attorneys, and agents. Accordingly, the parties hereto intend by this AGREEMENT to mutually conclude any and all employment relationships between THE CITY and EMPLOYEE by means of EMPLOYEE’s voluntary separation as of __________, ____. This AGREEMENT sets forth the full and complete terms and conditions concluding EMPLOYEE’s employment relationship with THE CITY and any obligations related thereto, including any provided under THE CONTRACT.

2.3. I n accordance with this AGREEMENT and with applicable state and federal laws, EMPLOYEE acknowledges that EMPLOYEE has been advised of EMPLOYEE’s post - employment rights, including but not limited to, EMPLOYEE’s rights under the Consolidated Omnibus Budget Re conciliation Act of 1985 (“COBRA”), the Employee Retirement Income Security Act of 1974 (“ERISA”), and the Health Insurance Portability and Accountability Act of 1996 (“HIPAA”).

3. CONSIDERATION

3.1. EMPLOYEE shall receive payment to him at the time of h is voluntary separation all earned salary, accrued fringe benefits as detailed in THE CONTRACT, and/or all other wage compensation/benefits owed to EMPLOYEE upon separation of employment, as required by law or THE CONTRACT or any other agreement with THE CITY.

3.2. In exchange for the waivers and releases set forth herein, THE CITY shall also cause to be paid to EMPLOYEE an additional compensatory payment by means of severance, settlement and release in the form of a lump sum amount of __________ dollars a nd ___ cents ($________.00), as set forth in THE CONTRACT in the form of a check made payable to EMPLOYEE to be mailed to EMPLOYEE at EMPLOYEE’s home address via certified mail 575

Amended and Restated City Manager Employment Agreement — Page 22 return receipt requested within thirty (30) business days after the EFFECTIVE DATE (as defined below) of this AGREEMENT.

3.3. In exchange for the severance payment provided for herein, EMPLOYEE, and on behalf of EMPLOYEE’s spouse, heirs, representatives, successors, and assigns, hereby releases, acquits, and forever discharges THE C ITY, and each of its predecessors, successors, assigns, officials, employees, representatives, agents, insurers, attorneys, and all persons and entities acting by, through, under, or in concert with any of them, and each of them (hereinafter referred to as “THE CITY PARTIES”), from any and all claims, charges, complaints, contracts, understandings, liabilities, obligations, promises, benefits, agreements, controversies, costs, losses, debts, expenses, damages, actions, causes of action, suits, rights, and demands of any nature whatsoever, known or unknown, suspected or unsuspected, which EMPLOYEE now has or may acquire in the future, or which EMPLOYEE ever had, relating to or arising out of any act, omission, occurrence, condition, event, transaction, or thi ng which was done, omitted to be done, occurred or was in effect at anytime from the beginning of time up to and including __________, ____ (hereinafter referred to collectively as “CLAIMS”), without regard to whether such CLAIMS arise under the federal, state, or local constitutions, statutes, rules or regulations, or the common law. EMPLOYEE expressly acknowledges that the CLAIMS forever barred by this AGREEMENT specifically include, but are not limited to, claims based upon any alleged breach of THE CONTRACT or any other agreement of employment, any demand for wages, overtime or benefits, any claims of violation of the provisions of ERISA, COBRA or HIPAA, any alleged breach of any duty arising out of contract or tort, any alleged wrongful termination in violation of public policy, any alleged breach of any express or implied contract for continued employment, any alleged employment discrimination or unlawful discriminatory act, or any claim or cause of action including, but not limited to, any and all clai ms whether arising under any federal, state or local law prohibiting breach of employment contract, wrongful termination, or employment discrimination based upon age, race, color, sex, religion, handicap or disability, national origin or any other protected category or characteristic, and any and all rights or claims arising under the California Labor Code or Industrial Welfare Commission Wage Orders, the Federal Fair Labor Standards Act, the California Fair Employment and Housing Act, California Government Code §§ 12900 et seq., the Americans With Disabilities Act, Title VII of the Civil Rights Act of 1964, the Public Safety Officers Procedural Bill of Rights Act, and any other federal, state, or local human rights, civil rights, or employment discrimination or employee rights statute, rule, or regulation.

4. SPECIFIC ACKNOWLEDGMENT OF WAIVER OF CLAIMS UNDER ADEA AND OWBPA
The Age Discrimination in Employment Act of 1967 (hereinafter referred to as the “ADEA”) makes it illegal for an employer to discharge any individual or otherwise discriminate with respect to the nature and privileges of an individual’s employment on the basis that the individual is age forty (40) or older. The Older Workers Benefit Protection Act (hereinafter referred to as the “OWBPA,” 29 U.S.C. § 626 et seq., Pub L 101-433, 104 Stat. 978 (1990)) further augments the ADEA and prohibits the waiver of any right or claim under the ADEA, unless the waiver is knowing and voluntary. By entering into this AGREEMENT, EMPLOYEE 576

Amended and Restated City Manager Employment Agreement — Page 23 acknowledges that he knowingly and voluntarily, for just compensation in addition to anything of value to which EMPLOYEE was already entitled, waives and releases any rights he may have under the ADEA and/or OWBPA. EMPLOYEE further acknowledges that he has been advised and understands, pursuant to the provisions of the ADEA and OWBPA, that:
(a) This waiver/release is written in a manner understood by EMPLOYEE; (b) EMPLOYEE is aware of, and/or has been advised of, his rights under the ADEA and OWBPA, and of the legal significa nce of his waiver of any possible claims he currently may have under the ADEA, OWBPA and/or similar age discrimination laws;
(c) EMPLOYEE is entitled to a reasonable time of at least twenty -one (21) days within which to review and consider this AGREEMENT a nd the waiver and release of any rights he may have under the ADEA, the OWBPA and similar age discrimination laws; but may, in the exercise of his own discretion, sign or reject this AGREEMENT at any time before the expiration of the twenty-one (21) days; (d) The waivers and releases set forth in this AGREEMENT shall not apply to any rights or claims that may arise under the ADEA and/or OWBPA after the EFFECTIVE DATE of this AGREEMENT;
(e) EMPLOYEE has been advised by this writing that he should consult wit h an attorney prior to executing this AGREEMENT;
(f) EMPLOYEE has discussed this waiver and release with, and been advised with respect thereto by, his counsel of choice, and that he does not need any additional time within which to review and consider this AGREEMENT; (g) EMPLOYEE has seven (7) days following his execution of this AGREEMENT to revoke the AGREEMENT;
(h) Notice of revocation within the seven (7) day revocation period must be provided, in writing, to THE CITY pursuant to Paragraph 8.9 herein, and must state, “I hereby revoke my acceptance of our Agreement of Severance and General Release;” and
(i) This AGREEMENT shall not be effective until all parties have signed the AGREEMENT and ten (10) days have passed since EMPLOYEE’s execution (“EFFECTIVE DATE”).

5. UNKNOWN CLAIMS
In relation to the release provisions of Paragraphs 3 and 4 above, EMPLOYEE understands that California Civil Code section 1542 reads as follows:
“General Release--Claims Extinguished”
577

Amended and Restated City Manager Employment Agreement — Page 24 “A general release does not extend to clai ms that the creditor or releasing party does not know or suspect to exist in his or her favor at the time of executing the release and that, if known by him or her, would have materially affected his or her settlement with the debtor or released party.”
EMPLOYEE hereby waives the protection of California Civil Code section 1542.

6. WAIVER OF ADDITIONAL CLAIMS
EMPLOYEE hereby waives any provisions of state or federal law that might require a more detailed specification of the claims being released pursuant to the provisions of Paragraphs 3, 4, and 5 above.

7. REPRESENTATIONS AND WARRANTIES
Each of the parties to this AGREEMENT represents and warrants to, and agrees with, each other party as follows:

7.1. Advice of Counsel: The parties hereto have received independent legal advice from their respective attorneys concerning the advisability of entering into and executing this AGREEMENT or have been given the opportunity to obtain such advice. The parties acknowledge that they have been represented by counsel of their own choice in the negotiation of this AGREEMENT, that they have read this AGREEMENT; that they have had this AGREEMENT fully explained to them by such counsel, or have had such opportunity to do so and that they are fully aware of the contents of this AGREEMENT and of its legal effect.

7.2. No Fraud in Inducement: No party (nor any officer, agent, employee, representative, or attorney of or for any party) has made any statement or representation or failed to make any statement or representation to any other party regarding any fact relied upon in entering into this AGREEMENT, and neither party relies upon any statement, representation, omission or promise of any other party in executing this AGREEMENT, or in making the settlement provided for herein, except as expressly stated in this AGREEMENT.

7.3. Independent Investigation: Each party to this AGREEMENT has made such investigation of the facts pertaining to this settlement and this AGREEMENT and all the matters pertaining thereto, as it deems necessary.

7.4. Mistake Waived: In entering into this AGREEMENT, each party assumes the risk of any misrepresentation, concealment or mistake. If any party should subsequently discover that any fact relied upon by it in entering into this AGREEMENT was untrue, or that any fact was concealed from it, or that its understanding of the facts or of the law was incorrect, such party shall not be entitled to any relief in connection therewith, including without limitation on the generality of the foregoing any alleg ed right or claim to set aside or rescind this AGREEMENT. This AGREEMENT is intended to be, and is, final and binding between the parties, regardless of any claims of misrepresentation, promise made without the intent to perform, concealment of fact, mistake of fact or law, or any other circumstance whatsoever. 578

Amended and Restated City Manager Employment Agreement — Page 25

7.5. Later Discovery: The parties are aware that they may hereafter discover claims or facts in addition to or different from those they now know or believe to be true with respect to the matters related herein. Nevertheless, it is the intention of the parties that EMPLOYEE fully, finally and forever settle and release all such matters, and all claims relative thereto, which do now exist, may exist or have previously existed against THE CITY or THE C ITY PARTIES. In furtherance of such intention, the releases given here shall be, and remain, in effect as full and complete releases of all such matters, notwithstanding the discovery or existence of any additional or different claims or facts relative thereto.

7.6. Indemnification: EMPLOYEE agrees to indemnify and hold harmless THE CITY or THE CITY PARTIES from, and against, any and all claims, damages, or liabilities sustained by them as a direct result of the violation or breach of the covenants, warran ties, and representations undertaken pursuant to the provisions of this AGREEMENT. EMPLOYEE understands and agrees that he shall be exclusively liable for the payment of all taxes for which he is responsible, if any, as a result of his receipt of the consi deration referred to in Paragraph 3 of this AGREEMENT. In addition, EMPLOYEE agrees fully to indemnify and hold the CITY PARTIES harmless for payment of tax obligations as may be required by any federal, state or local taxing authority, at any time, as a r esult of the payment of the consideration set forth in Paragraph 3 of this AGREEMENT.

7.7. Future Cooperation & Consultation fees: EMPLOYEE shall execute all such further and additional documents as shall be reasonable, convenient, necessary or desirable to carry out the provisions of this AGREEMENT. EMPLOYEE shall provide THE CITY with consultation services (including deposition or trial testimony) in any litigation involving THE CITY which is reasonably related to acts or occurrences transpiring during h is employment. Said services shall be provided as needed by THE CITY at a rate of $100.00 per hour.

7.8. Return of Confidential Information and Property: Prior to the separation date, EMPLOYEE shall submit a written inventory of, and return to the City Cl erk, all City keys, equipment, computer identification cards or codes, and other equipment or materials or confidential documents provided to or obtained by EMPLOYEE during the course of his employment with THE CITY.

7.9. No Pending Claims and/or Actions: EMPLOYEE represents that he has not filed any complaints or charges against THE CITY or THE CITY PARTIES with any local, state or federal agency or court; that he will not do so at any time hereafter for any claim arising up to and including the EFFECTIVE DATE of this AGREEMENT; and that if any such agency or court assumes jurisdiction of any such complaint or charge against THE CITY or THE CITY PARTIES on behalf of EMPLOYEE, whenever or where ever filed, he will request such agency or court to withdraw from the matter forthwith.

7.10. Ownership of Claims: EMPLOYEE represents and warrants as a material term of this AGREEMENT that EMPLOYEE has not heretofore assigned, transferred, released or granted, or purported to assign, transfer, release or grant, any of the CLAIMS disposed of by this AGREEMENT. In executing this AGREEMENT, EMPLOYEE further warrants and represents 579

Amended and Restated City Manager Employment Agreement — Page 26 that none of the CLAIMS released by EMPLOYEE thereunder will in the future be assigned, conveyed, or transferred in any fashion to any other person and/or entity.

7.11. Enforcement Fees and Costs: Should any legal action be required to enforce the terms of this AGREEMENT, the prevailing party shall be entitled to reasonable attorneys’ fees and costs in addition to any other relief to which that party may be entitled.

7.12. Authority: Each party represents to the other that it has the right to enter into this AGREEMENT, and that it is not violating the terms or conditions of any other AGREEMENT to which they are a party or by which they are bound by entering into this AGREEMENT. The parties represent that they will obtain all necessary approvals to execute this AGREEMENT. It is further represented and agreed that the individuals signing this AGREEMENT on behalf of the respective parties have actual authority to execute this AGREEMENT and, by doing so, bind the party on whose behalf this AGREEMENT has been signed.

7.13. False Statements of Fact: EMPLOYEE agrees not to knowingly make any false statement of fact, in a Public Statement, about THE CITY, the City Council acting as a body, or City officers or employees that is intended to harm their professional reputation. THE CITY, acting through the City Council as a body and its authorized spokespersons, and each Council Member speaking in an off icial capacity, agrees not to knowingly make any false statement of fact, in a Public Statement, about EMPLOYEE that is intended to harm his professional reputation. “Public Statement” has the meaning given in Section 9.10 of THE CONTRACT. A statement of o pinion, a truthful statement, or criticism of a decision or of job performance is not a violation of this paragraph. Nothing in this AGREEMENT prevents EMPLOYEE from discussing or disclosing information about unlawful acts in the workplace, such as harassm ent or discrimination or any other conduct that EMPLOYEE has reason to believe is unlawful. Nothing in this paragraph prohibits either party from: (a) making truthful statements required by law, subpoena, court order, audit, or investigation; (b) communica ting with or participating in proceedings before any law enforcement, regulatory, or oversight agency; (c) making statements at a duly noticed public meeting as permitted or required by law; (d) giving truthful testimony; (e) responding truthfully to inquiries from prospective employers; (f) complying with the California Public Records Act or the Ralph M. Brown Act; or (g) enforcing this AGREEMENT.

7.14. Time to Consult Counsel: EMPLOYEE is advised of his right to consult an attorney regarding this AGREEME NT and shall have not less than five (5) business days to do so. This paragraph does not shorten the twenty-one (21) day review period in Section 4.

8. MISCELLANEOUS

8.1. No Admission: Nothing contained herein shall be construed as an admission by THE CITY of any liability of any kind. THE CITY denies any liability in connection with any claim and intends hereby solely to avoid potential claims and/or litigation and buy its peace. 580

Amended and Restated City Manager Employment Agreement — Page 27

8.2. Governing Law: This AGREEMENT has been executed and delivered within the State of California, and the rights and obligations of the parties shall be construed and enforced in accordance with, and governed by, the laws of the State of California.

8.3. Full Integration: This AGREEMENT is the entire agreement between the parties with respect to the subject matter hereof and supersedes all prior and contemporaneous oral and written agreements and discussions. This AGREEMENT may be amended only by a further agreement in writing, signed by the parties hereto.

8.4. Continuing Benefit: This AGREEMENT is binding upon and shall inure to the benefit of the parties hereto, their respective agents, spouses, employees, representatives, officials, attorneys, assigns, heirs, and successors in interest.

8.5. Joint Drafting: Each party agrees that it has cooperated in the drafting and preparation of this AGREEMENT. Hence, in any construction to be made of this AGREEMENT, the parties agree that same shall not be construed against any party.

8.6. Severability: In the event that any term, cove nant, condition, provision or agreement contained in this AGREEMENT is held to be invalid or void by any court of competent jurisdiction, the invalidity of any such term, covenant, condition, provision or agreement shall in no way affect any other term, co venant, condition, provision or agreement and the remainder of this AGREEMENT shall still be in full force and effect.

8.7. Titles: The titles included in this AGREEMENT are for reference only and are not part of its terms, nor do they in any way modify the terms of this AGREEMENT.

8.8. Counterparts: This AGREEMENT may be executed in counterparts, and when each party has signed and delivered at least one such counterpart, each counterpart shall be deemed an original, and, when taken together with other si gned counterparts, shall constitute one AGREEMENT, which shall be binding upon and effective as to all parties.

8.9. Notice: Any and all notices given to any party under this AGREEMENT shall be given as provided in this paragraph. All notices given to either party shall be made by certified or registered United States mail, or personal delivery, at the noticing party’s discretion, and addressed to the parties as set forth below. Notices shall be deemed, for all purposes, to have been given on the date of personal service or three (3) consecutive calendar days following deposit of the same in the United States mail.

As to EMPLOYEE: At EMPLOYEE’s home address on file with THE CITY.

As to THE CITY: Mayor, City of Suisun City, 701 Civic Center Blvd., Suisun City, California 94585
IN WITNESS WHEREOF, THE CITY has caused this AGREEMENT to be signed and executed on its behalf by its Mayor and duly attested by its City Clerk, EMPLOYEE has signed and executed this Agreement, and the attorneys for THE CITY and EMPL OYEE, if any, have approved as to form as of the dates written below.
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Amended and Restated City Manager Employment Agreement — Page 28 DATED: ____________

THE CITY

By: ______________________________
Mayor

ATTEST:
_________________________________
City Clerk

APPROVED AS TO FORM:

RICHARDS, WATSON & GERSHON

By: ______________________________
City Attorney

DATED: ____________

EMPLOYEE

By: ______________________________
APPROVED AS TO FORM:

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ICMA CODE OF ETHICS
ICMA Code of Ethics with Guidelines (Code amended May 2025; Guidelines revised July 2025), as published by ICMA, follows.
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AGENDA ITEM NO. 25.

AGENDA TRANSMITTAL

MEETING DATE:

October 20, 2026

AGENDA ITEM:

Receive and File Finance Operations Strategic Plan Update.

FISCAL IMPACT:

None.

STRATEGIC PLAN:

Goal C - Sustainability and Stewardship.

BACKGROUND:

This report provides the City Council with an update on the status of the City’s financial reporting and audit activities, operational priorities, financial systems, internal controls, staffing, and leadership recruitment. It also outlines actions underway to strengthen financial processes and establish a more sustainable operating framework.

STAFF REPORT:

Executive Summary
The Finance Department continues to manage a substantial volume of time-sensitive operational and reporting responsibilities while operating with limited staffing and without a permanent Finance Director. The August cybersecurity incident further disrupted access to systems and records, affecting the timing of several planned initiatives. These circumstances have required staff and consulting resources to prioritize essential accounting operations, audit support, and immediate control improvements.

Despite these challenges, work is advancing on several foundational improvements. Priorities include completing outstanding reporting requirements, redesigning the Chart of Accounts to improve consistency and efficiency, preparing to use the City’s existing budget software more fully, evaluating the capabilities of the current enterprise resource planning (ERP) system, and implementing stronger banking and accounts payable controls. Some projects will require additional time, staffing capacity, or policy decisions. The objective is to address immediate needs while reducing recurring manual effort and operational risk over the longer term.

Operational Disruptions and Project Timing
The cybersecurity incident in early August prevented access to portions of the City’s network and financial records resulting in a delay of approximately eight weeks. Following restoration of access, previously scheduled commitments limited the immediate availability of consulting resources for approximately three additional weeks. During this period, support continued for critical City functions, including audit activities, financial reporting, daily operations, and Finance Director recruitment. As a result, certain improvement projects have progressed more slowly than originally anticipated. 591
Financial Reporting, Audits, and Budget Publication
Fiscal Year 2024–25 Audit
The Fiscal Year 2024–25 audit is being presented to the City Council at this meeting following an extended completion timeline. The approximately ten-month delay underscores the effect of limited accounting capacity and the competing demands of year-end close, audit preparation, and ongoing operations. Completing the audit is an important milestone; the City must also address the underlying workflow and staffing constraints that have contributed to recurring reporting delays.

Fiscal Year 2025–26 Close and Audit Preparation
Year-end accounting and audit preparation for Fiscal Year 2025–26 are underway. Progress continues to be affected by the timing of closing activities and the Department’s limited staffing resources. Staff are prioritizing the work necessary to advance the close and support the next audit while maintaining essential financial operations.

Budget Book
Preparation of the budget book was delayed by the cybersecurity incident and the resulting inability to access necessary network files. The current target is to complete the publication by midyear. The City expects to continue using its existing ClearGov software for budget book production during this cycle.

Chart of Accounts Modernization
A redesign of the City’s Chart of Accounts is underway and represents one of the highest-impact near- term improvements available to the Finance Department. The existing account structure does not consistently reflect the City’s current organizational hierarchy, requiring additional manual mapping, adjustments, and reconciliation when preparing budgets and financial reports.

Aligning the account structure with current departments, functions, and reporting needs will improve the consistency of financial information across accounting, budgeting, and reporting. It should also make departmental results easier to interpret, reduce repetitive spreadsheet manipulation, improve the traceability of transactions, and support more timely analysis. The intention is to develop the next budget using the revised structure, subject to successful configuration and implementation.

Budget Development Software: ClearGov
Further review confirmed that the City already maintains ClearGov budget software. Historically, the system has been used solely to produce the published budget book, rather than as the primary tool for developing the budget. The City intends to evaluate a broader use of ClearGov for the Fiscal Year 2026–27 budget development process, coordinated with the revised Chart of Accounts.

Implementation will require the existing ClearGov configuration to be remapped or rebuilt to align with the new account structure. The preferred approach has not yet been determined. Staff will assess the most practical path before committing to a specific configuration strategy or schedule.

Evaluation of the Current Tyler ERP System
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The City currently operates Tyler ERP Pro 10 rather than Tyler’s larger Enterprise ERP platform. An evaluation is underway to determine whether the current system can adequately support the City’s operational and internal control requirements over time, or whether additional functionality or a different system configuration should be considered.

Because a comprehensive side-by-side comparison has not been available, we have been working with Tyler to review individual modules and identify material differences. The evaluation has been temporarily interrupted by the unavailability of the Tyler representative conducting the demonstrations; a replacement or revised schedule has not yet been provided. Findings remain preliminary and should not be interpreted as a completed recommendation to replace or upgrade the system.

The review to date has identified several areas requiring further assessment. ERP Pro 10 appears to offer a more consolidated functional design, with fewer opportunities to separate duties among specialized users. In particular, the current configuration does not provide certain automated approval workflows for vendor master file changes. This limitation increases the importance of independent, documented compensating controls outside the system. The evaluation has also identified potential limitations in payroll calculations, including certain leave, workweek differential, and overtime scenarios, which may require manual processing or other solutions. Finally, the City has experienced delays in obtaining system support, troubleshooting, and training assistance. Staff will continue evaluating these matters with Tyler before presenting options or recommendations.

Banking and Accounts Payable Internal Controls
Following the August ACH fraud incident, a review of banking and accounts payable controls was completed and reviewed by the City’s external audit firm. The review identified both existing safeguards and opportunities to strengthen procedures, access restrictions, and independent approvals.

Corrective actions are underway. Given the confidential nature of related personnel matters, this update focuses on institutional controls and process improvements rather than individual circumstances.

Current priorities include independent verification of vendor banking changes using contact information obtained from a trusted source; clearer segregation of responsibilities for vendor maintenance, payment preparation, ACH file submission, and bank access; and documented review and approval of vendor master file changes where the ERP system does not provide automated workflow. Additional measures include strengthening management-level authorization of electronic banking activity, reducing unnecessary banking administrator privileges, and distinguishing operational processing access from system administration rights.

The review also identified inconsistent enforcement of purchase order requirements. Enforcement has since been addressed; however, purchasing remains decentralized, with departments preparing and routing their own purchase orders rather than relying on a centralized purchasing function within Finance. This arrangement limits consistent oversight, numbering, and management of commitments.

The broader purchasing model will be considered as part of the departmental assessment.

Implementing effective segregation of duties is more complex in a small department, but it remains an important objective. Some strengthened controls may introduce additional review steps or processing time. Those measures are intended to improve accountability, reduce exposure to error and fraud, and provide a more resilient financial control environment.

Finance Department Capacity and Organizational Assessment 593
The comprehensive Finance Department assessment has been deferred while resources have been directed toward essential operations and recovery from the cybersecurity disruption. The current goal is to complete the assessment in early 2027. The assessment is expected to consider organizational structure, staffing levels, distribution of responsibilities, purchasing practices, backup coverage, and opportunities to improve workflow efficiency.

Staffing capacity remains a significant operational concern and is also referenced in the external auditor’s management letter accompanying the Fiscal Year 2024–25 audit. The Department currently has one accountant position and limited backup coverage for key frontline accounting functions.

Preliminary observations suggest that additional accounting capacity may be warranted, potentially equivalent to approximately three full-time positions; the assessment will evaluate and refine any staffing recommendations before they are presented for consideration.

The present structure makes it difficult to absorb routine leave, vacancies, unexpected absences, and peak reporting workloads without delaying other assignments. This contributes to extended timelines for closing, audits, budgeting, and recurring financial reporting. Staff continue to meet essential responsibilities, but sustained improvement will require a realistic alignment of service expectations, controls, and available capacity.

As an initial step, an unfilled Budget Manager position has been converted to a Senior Accountant position, and recruitment is underway. Once filled and trained, this position is expected to increase accounting capacity and support progress on outstanding work. It is a meaningful step, although it is not expected to resolve all identified workload and organizational needs.

Finance Director Recruitment
Recruitment for a permanent Finance Director remains active. The initial interview process did not result in a selection, and the recruitment has been extended, with the next application review scheduled for October 26, 2026. The position requires a leader capable of both strategic oversight and hands-on technical direction, reflecting the Department’s limited management layers and broad functional responsibilities.

The City is recruiting within a competitive market for experienced municipal finance leaders.

Compensation and organizational scale may affect the candidate pool. In parallel with the ongoing recruitment, the City Manager’s office is considering alternative management structures should additional options become necessary. No change in structure is proposed in this update.

Next Steps
Continue Fiscal Year 2025–26 year-end close and audit preparation while maintaining essential financial operations.

Complete the current budget book, with publication targeted for midyear.

Advance the Chart of Accounts redesign and determine the ClearGov configuration approach for the next budget cycle.

Resume the Tyler ERP functionality review when vendor resources become available and evaluate feasible options before making a recommendation.

Continue implementation and documentation of strengthened banking, vendor, purchasing, and accounts payable controls.

Proceed with Senior Accountant and Finance Director recruitment and complete the broader 594
department assessment with staffing and organizational recommendations targeted for early 2027.

Continue the Departmental Analysis for presentation in January.

Closing
The Department’s immediate priority is to stabilize core financial operations and complete outstanding reporting obligations while making targeted improvements that will strengthen controls and reduce manual work. The issues identified are significant, but they also provide a clear framework for corrective action. Staff will continue to report on progress, outstanding decisions, and resource needs as these initiatives advance.

STAFF RECOMMENDATION:

Receive and File Finance Operations Strategic Plan Update.

PREPARED BY:

Ashley Esparza, Management Analyst II
REVIEWED BY:

Stephanie Beauchaine, Managing Member
APPROVED BY:

Bret Prebula, City Manager

ATTACHMENTS:

1. Finance Operations Strategic Plan PPT.pdf
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10/15/2026
1 Finance Operations Strategic Plan –Update Suisun CityPresentation By: Stephanie Beauchaine, Managing MemberDate: 10/20/2026www.beauchaineconsulting.com © Copyright 2023. All Rights Reserved.

A Practical Path ForwardPhase I: Stabilize OperationsPhase II: Operational Assessment & Immediate ImprovementsPhase III: Long-Term Strategy © Copyright 2023. All Rights Reserved.
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Suisun City City CouncilOctober 20, 2026

Suisun City City Council
October 20, 2026