CITY OF SUSANVILLE
BALANCE SHEET
JUNE 30, 2025
AIRPORT
FOR ADMINISTRATION USE ONLY 100 % OF THE FISCAL YEAR HAS ELAPSED 06/10/2026 09:24PM PAGE: 49 ASSETS
7201-1000-000 CLAIM ON CASH ( 433,545.12)
7201-1151-000 ALLOW.FOR UNCOLL.A/R ( 10,056.87)
7201-1152-000 A/R MISCELL. 22,856.90
7201-1153-000 A/R YEAR-END ACCRUAL 114,300.00
7201-1153-001 INTEREST RECEIVABLE 325.23
7201-1610-000 LAND 43,189.00
7201-1630-000 BUILDINGS 166,873.00
7201-1631-000 ACC.DEPR.-BUILDINGS ( 166,873.00)
7201-1640-000 IMPROVEM.OTHER THAN BLDGS 4,881,012.09
7201-1641-000 ACC. DEPRE.IMPRO. OTHER ( 2,648,833.70)
7201-1650-000 MACHINERY & EQUIPMT 275,886.91
7201-1651-000 ACC.DEPR.MACHINERY & EQUIPMT ( 270,014.40) 7201-1660-000 CONSTRUCTION IN PROGRESS 431,431.00
TOTAL ASSETS 2,406,551.04
LIABILITIES AND EQUITY
LIABILITIES
7201-2202-001 ACCOUNTS PAYABLE 3,036.42
7201-2202-002 A/P YEAR END ACCRUALS ( 1,957.69)
TOTAL LIABILITIES 1,078.73
FUND EQUITY
7201-2261-000 NET ASSETS INV., NET OF DEBTS 2,660,042.60 UNAPPROPRIATED FUND BALANCE:
REVENUE OVER EXPENDITURES - YTD ( 254,570.29)
BALANCE - CURRENT DATE ( 254,570.29)
TOTAL FUND EQUITY 2,405,472.31
TOTAL LIABILITIES AND EQUITY 2,406,551.04
CITY OF SUSANVILLE
BALANCE SHEET
JUNE 30, 2025
AIRPORT CIP FUND
FOR ADMINISTRATION USE ONLY 100 % OF THE FISCAL YEAR HAS ELAPSED 06/10/2026 09:24PM PAGE: 50 ASSETS
7202-1000-000 CLAIM ON CASH ( 31,222.11)
7202-1153-001 INTEREST RECEIVABLE ( 375.66)
TOTAL ASSETS ( 31,597.77)
LIABILITIES AND EQUITY
FUND EQUITY
7202-2261-000 NET ASSETS INV. NET OF DEBTS ( 29,957.85) UNAPPROPRIATED FUND BALANCE:
REVENUE OVER EXPENDITURES - YTD ( 1,639.92)
BALANCE - CURRENT DATE ( 1,639.92)
TOTAL FUND EQUITY ( 31,597.77)
TOTAL LIABILITIES AND EQUITY ( 31,597.77)
CITY OF SUSANVILLE
BALANCE SHEET
JUNE 30, 2025
GEOTHERMAL UTILITY
FOR ADMINISTRATION USE ONLY 100 % OF THE FISCAL YEAR HAS ELAPSED 06/10/2026 09:24PM PAGE: 51 ASSETS
7301-1000-000 CLAIM ON CASH 108,463.51
7301-1150-000 A/R UTILITY BILLING ( 8,827.60)
7301-1151-000 ALLOW.FOR UNCOLL.A/R ( 855.95)
7301-1153-001 INTEREST RECEIVABLE 1,326.31
7301-1610-000 LAND 249,124.00
7301-1630-000 BUILDINGS 24,852.00
7301-1631-000 ACC.DEPR.-BUILDINGS ( 24,852.00)
7301-1640-001 IMPROVEM.OTHER THAN BLDGS-CITY 42,754.00
7301-1641-001 ACC.DEPR.IMPROV (CITY) ( 17,549.26)
7301-1650-001 MACHINERY & EQUIPMT (CITY) 114,333.00
7301-1650-002 MACHINERY & EQUIPMT (PRISON) 114,333.00
7301-1651-001 ACC.DEPR.MACH & EQUIP (CITY) ( 114,333.00) 7301-1651-002 ACC.DEPR.MACH & EQUIP (PRISON) ( 114,333.00) 7301-1660-000 CONSTRUCTION IN PROGRESS 58,500.00
TOTAL ASSETS 432,935.01
LIABILITIES AND EQUITY
LIABILITIES
7301-2202-001 ACCOUNTS PAYABLE 5,723.47
7301-2203-100 PR YR-END ACCRUAL/REVERSALS 3,128.01
TOTAL LIABILITIES 8,851.48
FUND EQUITY
7301-2261-000 NET ASSETS INV., NET OF DEBTS 474,992.39
UNAPPROPRIATED FUND BALANCE:
REVENUE OVER EXPENDITURES - YTD ( 50,908.86)
BALANCE - CURRENT DATE ( 50,908.86)
TOTAL FUND EQUITY 424,083.53
TOTAL LIABILITIES AND EQUITY 432,935.01
CITY OF SUSANVILLE
BALANCE SHEET
JUNE 30, 2025
NATURAL GAS
FOR ADMINISTRATION USE ONLY 100 % OF THE FISCAL YEAR HAS ELAPSED 06/10/2026 09:24PM PAGE: 52 ASSETS
7401-1000-000 CLAIM ON CASH 6,013,944.14
7401-1150-000 A/R UTILITY BILLING 117,420.10
7401-1151-000 ALLOW.FOR UNCOLL.A/R ( 19,367.85)
7401-1152-000 A/R MISCELL. 12,893.14
7401-1153-000 A/R YEAR-END ACCRUALS 90,336.75
7401-1153-001 INTEREST RECEIVABLE 82,725.04
7401-1154-005 ADVANCE TO 1000 GENERAL FUND 294,691.78
7401-1154-006 ADVANCE TO 2007 STREETS 134,134.39
7401-1154-007 ADVANCE TO 1009 PUB SAF POLICE 867,703.06 7401-1154-008 ADV TO 1010 PUBLIC SAFETY FIRE 385,512.55 7401-1154-009 ADV TO 7110 WATER 237,857.40
7401-1154-010 ADV TO 7620 PUBLIC WORKS ADMIN 40,433.96
7401-1155-000 CONTRACT ACCOUNTS RECEIVABLE 117.53
7401-1410-003 INVENTORY-GAS METERS 26,924.84
7401-1410-005 INVENTORY-MISCELLANEOUS 488.94
7401-1410-008 GAS PIPE INVENTORY 14,123.00
7401-1430-104 PREPAID FISCAL AGENT FEES 366.66
7401-1430-105 PRE-PAID OTHER 5,127.34
7401-1620-000 INFRASTRUCTURE 22,914,047.19
7401-1621-000 ACCU.DEPREC.INFRASTR. ( 8,020,988.87)
7401-1650-000 MACHINERY & EQUIPMENT 854,042.95
7401-1651-000 ACC DEPR.- EQUIP ( 554,241.65)
7401-1658-000 BOND INSURANCE PREMIUM 114,050.26
7401-1659-000 ACCUM DEPRECIATION BOND INS PR ( 25,344.48) 7401-1800-002 DEFERRED CHARGES ON REFUNDING 852,734.15
7401-1800-003 DEFERRED OUTFLOWS-PENSION MISC 176,389.00 TOTAL ASSETS 24,616,121.32
LIABILITIES AND EQUITY
LIABILITIES
7401-2202-001 ACCOUNTS PAYABLE 7,965.88
7401-2202-002 AP YEAR-END ACCRUALS 16,404.06
7401-2203-100 PR YR-END ACCRUAL/REVERSALS 9,238.32
7401-2203-101 PR YR-END COMPENSATED ABSENCES 32,351.85
7401-2214-000 ACCRUED INTEREST PAYABLE 64,343.23
7401-2228-000 DEPOSITS-CUSTOMER 186,648.89
7401-2231-006 2019 BONDS PAYABLE 17,350,000.00
7401-2231-007 2019 REFUNDING PREMIUM ISSUANC 1,961,817.33 7401-2234-000 ADV FROM GF UAL REFINANCE 1,041,696.96
7401-2238-001 NET PENSION OBLIGATIONS-MISC 261,328.00
7401-2400-001 DEFERRED INFLOWS-PENSION MISC 156,963.00
TOTAL LIABILITIES 21,088,757.52
FUND EQUITY
7401-2261-000 NET ASSETS INV., NET OF DEBTS 2,378,300.23
CITY OF SUSANVILLE
BALANCE SHEET
JUNE 30, 2025
NATURAL GAS
FOR ADMINISTRATION USE ONLY 100 % OF THE FISCAL YEAR HAS ELAPSED 06/10/2026 09:24PM PAGE: 53 UNAPPROPRIATED FUND BALANCE:
REVENUE OVER EXPENDITURES - YTD 1,149,063.57
BALANCE - CURRENT DATE 1,149,063.57
TOTAL FUND EQUITY 3,527,363.80
TOTAL LIABILITIES AND EQUITY 24,616,121.32
CITY OF SUSANVILLE
BALANCE SHEET
JUNE 30, 2025
NATURAL GAS STABILIZATION FUND
FOR ADMINISTRATION USE ONLY 100 % OF THE FISCAL YEAR HAS ELAPSED 06/10/2026 09:24PM PAGE: 54 ASSETS
7402-1000-000 CLAIM ON CASH 1,807,075.00
TOTAL ASSETS 1,807,075.00
LIABILITIES AND EQUITY
FUND EQUITY
7402-2262-001 RESERVED FOR DEBT SERVICE 1,807,075.00
TOTAL FUND EQUITY 1,807,075.00
TOTAL LIABILITIES AND EQUITY 1,807,075.00
CITY OF SUSANVILLE
BALANCE SHEET
JUNE 30, 2025
GOLF COURSE
FOR ADMINISTRATION USE ONLY 100 % OF THE FISCAL YEAR HAS ELAPSED 06/10/2026 09:25PM PAGE: 55 ASSETS
7530-1000-000 CLAIM ON CASH 217,237.38
7530-1012-004 PETTY CASH - GOLF COURSE 800.00
7530-1152-000 A/R MISCELL. BILLINGS ( 4.00)
7530-1153-000 A/R YEAR-END ACCRUALS 1,608.36
7530-1153-001 INTEREST RECEIVABLE 996.50
7530-1410-007 INVENTORIES - GOODS SOLD 914.87
7530-1410-105 PRE-PAID OTHER 91.48
7530-1430-105 PREPAID - OTHER 1,247.87
7530-1610-000 LAND 2,168,107.00
7530-1630-000 BUILDINGS 355,492.00
7530-1631-000 ACC.DEPR. BUILDINGS ( 183,178.62)
7530-1640-000 IMPROV. OTHER THAN BLDGS 170,770.00
7530-1641-000 ACC.DEPR. IMPR.OTHER THAN BDGS ( 168,713.50) 7530-1650-000 MACHINERY & EQUIPMT 206,877.78
7530-1651-000 ACC.DEPR.MACHINERY & EQUIPMT ( 121,118.10) TOTAL ASSETS 2,651,129.02
LIABILITIES AND EQUITY
LIABILITIES
7530-2202-001 ACCOUNTS PAYABLE 19,214.68
7530-2202-002 AP YEAR END ACCRUALS ( 1,068.37)
7530-2203-100 PR YR-END ACCRUAL/REVERSALS 5,920.99
7530-2205-006 SALES TAX PAYABLE TO B.O.E. ( .98)
7530-2205-007 A/P GOLF GIFT CERTIFICATES 3,716.20
7530-2223-000 DEFERRED REVENUE - UNEARNED 39,777.45
TOTAL LIABILITIES 67,559.97
FUND EQUITY
7530-2261-000 NET ASSETS INV., NET OF DEBTS 2,507,706.34 UNAPPROPRIATED FUND BALANCE:
REVENUE OVER EXPENDITURES - YTD 75,862.71
BALANCE - CURRENT DATE 75,862.71
TOTAL FUND EQUITY 2,583,569.05
TOTAL LIABILITIES AND EQUITY 2,651,129.02
CITY OF SUSANVILLE
BALANCE SHEET
JUNE 30, 2025
OPEB
FOR ADMINISTRATION USE ONLY 100 % OF THE FISCAL YEAR HAS ELAPSED 06/10/2026 09:25PM PAGE: 56 ASSETS
7610-1000-000 CLAIM ON CASH 26,536.73
TOTAL ASSETS 26,536.73
LIABILITIES AND EQUITY
LIABILITIES
7610-2239-006 RETIREE SICK LEAVE BANK PAYABL 26,536.73
TOTAL LIABILITIES 26,536.73
TOTAL LIABILITIES AND EQUITY 26,536.73
CITY OF SUSANVILLE
BALANCE SHEET
JUNE 30, 2025
PW ADMIN & ENGINEERING FUND
FOR ADMINISTRATION USE ONLY 100 % OF THE FISCAL YEAR HAS ELAPSED 06/10/2026 09:25PM PAGE: 57 ASSETS
7620-1000-000 CLAIM ON CASH 186,179.75
7620-1153-001 INTEREST RECEIVABLE ( 1,633.68)
7620-1430-105 PRE-PAID OTHER 4,069.19
7620-1630-000 BUILDINGS 111,618.00
7620-1631-000 ACC.DEPR.-BUILDINGS ( 111,618.00)
7620-1650-000 MACHINERY & EQUIPMT 95,021.90
7620-1651-000 ACC.DEPR.MACHINERY & EQUIPMT ( 3,808.38)
TOTAL ASSETS 279,828.78
LIABILITIES AND EQUITY
LIABILITIES
7620-2202-001 ACCOUNTS PAYABLE 4,338.32
7620-2203-100 PR YR-END ACCRUAL/REVERSALS 24,172.33
7620-2203-101 PR YR-END COMPENSATED ABSENCES 42,558.91
7620-2230-004 ADVANCE FROM NATURAL GAS 40,433.96
TOTAL LIABILITIES 111,503.52
FUND EQUITY
7620-2261-000 NET ASSETS INV., NET OF DEBTS 156,560.16
UNAPPROPRIATED FUND BALANCE:
REVENUE OVER EXPENDITURES - YTD 11,765.10
BALANCE - CURRENT DATE 11,765.10
TOTAL FUND EQUITY 168,325.26
TOTAL LIABILITIES AND EQUITY 279,828.78
CITY OF SUSANVILLE
BALANCE SHEET
JUNE 30, 2025
RISK MANAGEMENT FUND
FOR ADMINISTRATION USE ONLY 100 % OF THE FISCAL YEAR HAS ELAPSED 06/10/2026 09:25PM PAGE: 58 ASSETS
7630-1000-000 CLAIM ON CASH 711,978.96
7630-1153-001 INTEREST RECEIVABLE 13,679.80
7630-1430-102 PREPAID INSURANCE PREMIUMS 851.35
TOTAL ASSETS 726,510.11
LIABILITIES AND EQUITY
FUND EQUITY
7630-2261-000 NET ASSETS INV., NET OF DEBTS 632,393.66
UNAPPROPRIATED FUND BALANCE:
REVENUE OVER EXPENDITURES - YTD 94,116.45
BALANCE - CURRENT DATE 94,116.45
TOTAL FUND EQUITY 726,510.11
TOTAL LIABILITIES AND EQUITY 726,510.11
CITY OF SUSANVILLE
BALANCE SHEET
JUNE 30, 2025
HUSA BUSINESS IMPROVE DIST
FOR ADMINISTRATION USE ONLY 100 % OF THE FISCAL YEAR HAS ELAPSED 06/10/2026 09:25PM PAGE: 59 ASSETS
8401-1000-000 CLAIM ON CASH .01
TOTAL ASSETS .01
LIABILITIES AND EQUITY
LIABILITIES
8401-2228-000 DEPOSITS PAYABLE .01
TOTAL LIABILITIES .01
TOTAL LIABILITIES AND EQUITY .01
CITY OF SUSANVILLE
BALANCE SHEET
JUNE 30, 2025
LAFCO
FOR ADMINISTRATION USE ONLY 100 % OF THE FISCAL YEAR HAS ELAPSED 06/10/2026 09:25PM PAGE: 60 ASSETS
8402-1000-000 CLAIM ON CASH 42,047.59
8402-1153-001 INTEREST RECEIVABLE 510.65
TOTAL ASSETS 42,558.24
LIABILITIES AND EQUITY
LIABILITIES
8402-2202-001 ACCOUNTS PAYABLE 6,497.50
8402-2228-000 DEPOSITS - PAYABLE 34,058.89
TOTAL LIABILITIES 40,556.39
FUND EQUITY
UNAPPROPRIATED FUND BALANCE:
REVENUE OVER EXPENDITURES - YTD 2,001.85
BALANCE - CURRENT DATE 2,001.85
TOTAL FUND EQUITY 2,001.85
TOTAL LIABILITIES AND EQUITY 42,558.24
CITY OF SUSANVILLE
BALANCE SHEET
JUNE 30, 2025
SEC 125 & AFLAC
FOR ADMINISTRATION USE ONLY 100 % OF THE FISCAL YEAR HAS ELAPSED 06/10/2026 09:25PM PAGE: 61 ASSETS
8403-1000-000 CLAIM ON CASH 13,635.16
TOTAL ASSETS 13,635.16
LIABILITIES AND EQUITY
LIABILITIES
8403-2239-002 SECTION 125 - CITY 13,761.06
8403-2239-003 AFLAC PT PAYABLE ( 125.90)
TOTAL LIABILITIES 13,635.16
TOTAL LIABILITIES AND EQUITY 13,635.16
CITY OF SUSANVILLE
BALANCE SHEET
JUNE 30, 2025
AIR POLLUTION
FOR ADMINISTRATION USE ONLY 100 % OF THE FISCAL YEAR HAS ELAPSED 06/10/2026 09:25PM PAGE: 62 ASSETS
8404-1000-000 CLAIM ON CASH 660,875.00
8404-1152-000 ACCOUNTS RECEIVABLE 15,832.37
8404-1153-000 AR YEAR END ACCRUALS 538,103.38
8404-1153-001 INTEREST RECEIVABLE 9,992.10
TOTAL ASSETS 1,224,802.85
LIABILITIES AND EQUITY
LIABILITIES
8404-2202-001 ACCOUNTS PAYABLE 1,296.91
8404-2228-000 DEPOSITS PAYABLE 1,083,633.72
TOTAL LIABILITIES 1,084,930.63
FUND EQUITY
UNAPPROPRIATED FUND BALANCE:
REVENUE OVER EXPENDITURES - YTD 139,872.22
BALANCE - CURRENT DATE 139,872.22
TOTAL FUND EQUITY 139,872.22
TOTAL LIABILITIES AND EQUITY 1,224,802.85
CITY OF SUSANVILLE
BALANCE SHEET
JUNE 30, 2025
AIR POLLUTION-CARL MOYER
FOR ADMINISTRATION USE ONLY 100 % OF THE FISCAL YEAR HAS ELAPSED 06/10/2026 09:25PM PAGE: 63 ASSETS
8405-1000-000 CLAIM ON CASH ( 131,027.46)
TOTAL ASSETS ( 131,027.46)
LIABILITIES AND EQUITY
LIABILITIES
8405-2202-001 ACCOUNTS PAYABLE 4,490.00
8405-2228-000 DEPOSITS PAYABLE 164,237.52
TOTAL LIABILITIES 168,727.52
FUND EQUITY
UNAPPROPRIATED FUND BALANCE:
REVENUE OVER EXPENDITURES - YTD ( 299,754.98)
BALANCE - CURRENT DATE ( 299,754.98)
TOTAL FUND EQUITY ( 299,754.98)
TOTAL LIABILITIES AND EQUITY ( 131,027.46)
CITY OF SUSANVILLE
BALANCE SHEET
JUNE 30, 2025
REGIONAL WATER MANAGEMENT GROU
FOR ADMINISTRATION USE ONLY 100 % OF THE FISCAL YEAR HAS ELAPSED 06/10/2026 09:25PM PAGE: 64 ASSETS
8406-1000-000 CLAIM ON CASH 13,644.64
TOTAL ASSETS 13,644.64
LIABILITIES AND EQUITY
LIABILITIES
8406-2228-000 DEPOSITS PAYABLE 13,644.64
TOTAL LIABILITIES 13,644.64
TOTAL LIABILITIES AND EQUITY 13,644.64
CITY OF SUSANVILLE
BALANCE SHEET
JUNE 30, 2025
AIR POLLUTION- CCI REDUCTION
FOR ADMINISTRATION USE ONLY 100 % OF THE FISCAL YEAR HAS ELAPSED 06/10/2026 09:25PM PAGE: 65 ASSETS
8407-1000-000 CLAIM ON CASH 91,138.58
8407-1153-001 INTEREST RECEIVABLE 1,020.59
TOTAL ASSETS 92,159.17
LIABILITIES AND EQUITY
LIABILITIES
8407-2202-001 ACCOUNTS PAYABLE 5,000.00
8407-2228-000 DEPOSITS PAYABLE 293,382.00
TOTAL LIABILITIES 298,382.00
FUND EQUITY
UNAPPROPRIATED FUND BALANCE:
REVENUE OVER EXPENDITURES - YTD ( 206,222.83)
BALANCE - CURRENT DATE ( 206,222.83)
TOTAL FUND EQUITY ( 206,222.83)
TOTAL LIABILITIES AND EQUITY 92,159.17
CITY OF SUSANVILLE
BALANCE SHEET
JUNE 30, 2025
GFAAG
FOR ADMINISTRATION USE ONLY 100 % OF THE FISCAL YEAR HAS ELAPSED 06/10/2026 09:26PM PAGE: 66 ASSETS
9810-1610-000 LAND 3,585,211.00
9810-1620-000 INFRASTRUCTURE 8,633,375.37
9810-1630-000 BUILDINGS 980,818.00
9810-1640-000 IMPROVEMENTS OTHER THAN BLDGS 3,179,401.50 9810-1650-000 MACHINERY & EQUIP 6,534,926.20
9810-1660-000 CONSTRUCTION IN PROGRESS 2,959,065.59
TOTAL ASSETS 25,872,797.66
LIABILITIES AND EQUITY
LIABILITIES
9810-2240-000 INVESTMENT IN GEN FIXED ASSETS 25,872,797.66 TOTAL LIABILITIES 25,872,797.66
TOTAL LIABILITIES AND EQUITY 25,872,797.66
CITY OF SUSANVILLE
BALANCE SHEET
JUNE 30, 2025
GLTAG
FOR ADMINISTRATION USE ONLY 100 % OF THE FISCAL YEAR HAS ELAPSED 06/10/2026 09:26PM PAGE: 67 ASSETS
9820-1800-003 DEFERRED OUTFLOWS OF RESOURCES 4,008,284.00 9820-1999-000 AMOUNT TO BE PROVIDED ( 803,273.91)
TOTAL ASSETS 3,205,010.09
LIABILITIES AND EQUITY
LIABILITIES
9820-2231-106 2012 LEASE REFUNDING BOND 328,000.01
9820-2231-108 2015 COMMUNITY POOL 546,000.00
9820-2238-001 NET PENSION OBLIGATIONS 6,106,214.00
9820-2239-004 ACCRUED LEAVE BALANCES 456,270.08
9820-2400-001 DEFERRED INFLOWS OF RESOURCES ( 4,231,474.00) TOTAL LIABILITIES 3,205,010.09
TOTAL LIABILITIES AND EQUITY 3,205,010.09
Agenda Item No. 9.B.
Standard Workflow
City Council Agenda Item
Submitted By: Chandra Jabbs, Finance Director
Action Date: June 17, 2026
Subject: Consider Resolution No. 26-6550, Establishing Appropriations Limitation for Fiscal Year 2026-2027
Presented By: Chandra Jabbs, Finance Director
Summary: The State of California Constitution Article XIII-B and Government Code Sect. 7910 require cities to establish appropriations for each budget year. In November of 1979, the voters of California approved Proposition 4, "Spending Limitation." Beginning in FY 1980-1981, the Proposition provides for limits to annual appropriations that are funded by proceeds of taxes for each fiscal year. Proposition 4 established 1978-1979 as the base fiscal year for computing the limitation. The tax limit may be adjusted each year for the percentage change in population plus the percentage change in Per Capita Personal Income (PCPI) for California, or the percentage change in the local assessment roll due to the addition of local non-residential new construction. The City reserves the right to amend the limit if it is determined that the percentage change in the local assessment roll due to the addition of nonresidential new construction is greater than the percentage change in PCPI. The amount determined to be the appropriation limit for FY 2026-2027 was computed by using the information provided by the State of California Department of Finance as follows:
Appropriation
Limit for 2025-
2026
$15,690,180
Change in
Population:
Jan 2025-Jan
2026
-
1.15% $(180,437)
$15,509,744
Change in
PCPI
4.95% $767,732
Appropriations
Limit for 2026-
2027
$16,277,476
Fiscal Impact: The City is required to operate with an adopted budget and an appropriation limit.
Action Requested: Motion to approve Resolution No. 26-6550, Establishing Appropriations Limitation for Fiscal Year 2026-2027
Attachments:
1. 26-6550
1 2
3 4
5 6
7 8
9 10
11 12
13 14
15 16
17 18
19 20
21 22
23 24
25 26
27 28
RESOLUTION NO. 26-6550
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SUSANVILLE ESTABLISHING APPROPRIATIONS LIMIT FOR FISCAL YEAR 2026/2027
PURSUANT TO CALIFORNIA CONSTITUTION ARTICLE XIII-B
AND GOVERNMENT CODE §7910
WHEREAS, on November 6, 1979, the voters of California approved Proposition 4 – Spending Limitation; and
WHEREAS, Proposition 4 provides for limits to annual appropriations which are funded by proceeds of taxes for each fiscal year beginning with the 1980-1981 fiscal year; and WHEREAS, Proposition 4 establishes 1978-1979 as the base year for computing the limitation; and
WHEREAS, the limit may be adjusted each year for the percentage change in population, plus the percentage change in the Per Capita Personal Income (PCPI) for California or the percentage change in the local assessment roll due to the addition of local non-residential new construction; and
WHEREAS, the City reserves the right to amend the limitation in the future if the percentage change in the local assessment roll is greater; and WHEREAS, the amount determined to be the appropriations limit for 2026/2027 was computed by using the information provided by the State of California Department of Finance.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Susanville that the appropriations limit of proceeds of taxes for the City of Susanville for fiscal year 2026/2027 is hereby determined to be the sum of $16,277,476.
APPROVED: _________________________
Mendy Schuster, Mayor
ATTEST:__________________________
Heidi Whitlock, City Clerk
The foregoing Resolution was adopted at a regular meeting of the City Council of the City of Susanville, held on the 17th day of June 2026, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
___________________________
Heidi Whitlock, City Clerk
APPROVED AS TO FORM: ____________________________
Margaret Long, City Attorney
Agenda Item No. 9.C.
Finance Review Workflow
City Council Agenda Item
Submitted By: Stefanie Steward, Asst. Director - Finance Action Date: June 17, 2026
Subject: Consider Resolution No. 26-6546, accepting unclaimed funds as property of the City of Susanville and authorizing the finance director to transfer the unclaimed funds to the respective fund(s) from which the original checks were drawn
Presented By: Chandra Jabbs, Finance Director
Summary:
The City of Susanville Finance Department has identified outstanding checks drawn from the City of Susanville Tri-Counties Bank account issued between 2018 and 2022 that remain
unclaimed: checks numbered 202022, 203999, 205533, 205775, 205793, 205808, 205973, 205979, 206157, 206239, 206252, 206317, 206432, 206748, 206972, 207375, 207535, 207675, 207835, 207911, 208186, 208289, 208398, 208643, 208995, 209314, 209608, 210038, 210363, totaling $4,218.29. California Government Code Title 5, Division 1, Part 1, Chapter 1, Article 3, Section 50050 and the City of Susanville's adopted Unclaimed Check Policy (Resolution No. 15-5152, adopted April 1, 2015) provide procedures for escheating unclaimed checks to the local agency if over one year old and less than $15.00, or over three years old and more than $15.00.
Finance Department Staff have completed the following actions in compliance with State Law and City Policy:
-Reviewed outstanding checks issued between 2018 and 2022 from the City of Susanville Tri-Counties Bank account to determine that the applicable statutory holding period has been met. -Made attempts to contact the payees of these checks via U.S.
Mail and telephone, and received no response.
-Published required notice once per week for two successive weeks in a newspaper of general circulation (The Intermountain News on September 11, 2024, September 18, 2024, March 25, 2026 and April 1, 2026).
-Allow the required time period for claims following publication.
Fiscal Impact:
$97.79 returned to the City of Susanville General Fund, $1,897.96
returned to Golf Course, $74.62 returned to HLVRA, $122.38 returned to the Water Fund, and $2,025.54 returned to the Natural Gas Fund, for a total of $4,218.29. There is no net new revenue to the City; rather, this action restores previously expended funds to their originating accounts.
Action Requested: Motion to approve Resolution No. 26-6546, accepting unclaimed funds as property of the City of Susanville and authorizing the finance director to transfer the unclaimed funds to the respective fund(s) from which the original checks were drawn
Attachments:
1. 26-6546
2. Unclaimed Check Policy
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RESOLUTION NO. 26-6546
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SUSANVILLE
ACCEPTING UNCLAIMED FUNDS AS PROPERTY OF THE CITY OF SUSANVILLE AND
AUTHORIZING THE FINANCE DIRECTOR TO TRANSFER THE UNCLAIMED FUNDS TO
THE RESPECTIVE FUND(S) FROM WHICH THE ORIGINAL CHECKS WERE DRAWN WHEREAS, the City of Susanville issues checks in the normal course of business including, but not limited to, vendor payments, payroll, refunds, and other disbursements; and WHEREAS, certain vendor warrants issued from the City of Susanville Tri-Counties Bank account between fiscal years 2018 through 2022 remained uncashed and outstanding; and
WHEREAS, these outstanding checks represented funds that were not the property of the City but remained in the City Treasury or in the official custody of City officers; and WHEREAS, California Government Code, Title 5, Division 1, Part 1, Chapter 1, Article 3, Section 50050 provides that money not belonging to a local agency that remains unclaimed over one (1) year and less than $15.00 or for over three (3) years and more than $15.00 becomes the property of the local agency after proper notice if not claimed or subject to a verified complaint; and
WHEREAS, the City has complied with the notice requirements of Government Code Section 50050 and City Unclaimed Checks Policy (Resolution No. 15-5152) by causing notice of such unclaimed funds to be published in a newspaper of general circulation once per week for two successive weeks; and
WHEREAS, the notice identified the unclaimed funds held by the City and provided the required timeframe during which claims could be submitted consistent with State law and City Policy; and
WHEREAS, no claims have been filed or received for said funds within the time period prescribed by law and City Policy following publication of notice; and WHEREAS, the total amount of unclaimed funds associated with these uncashed checks is Four Thousand Two Hundred Eighteen Dollars and Twenty-Nine Cents ($4,218.29), currently held in the City of Susanville Tri-Counties Bank account; and WHEREAS, the City of Susanville City Council has adopted an Unclaimed Check Policy (Resolution No. 15-5152) that states the City Council may release funds by resolution to the funds upon which the money was originally drawn.
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Susanville hereby accepts these funds as property of the City of Susanville and authorizes the Finance Director to transfer the unclaimed funds totaling $4,218.29 to the respective City fund(s) from which the original checks were drawn as follows: $97.79 returned to the City of Susanville General Fund, $1,897.96 returned to Golf Course, $74.62 returned to HLVRA, $122.38 returned to the Water Fund, and $2,025.54 returned to the Natural Gas Fund.
APPROVED: _______________________
Mendy Schuster, Mayor
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ATTEST: _______________________
Heidi Whitlock, City Clerk
The foregoing resolution was adopted at a regular meeting of the City Council of the City of Susanville, held on the 17th day of June 2026, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
_____________________________
Heidi Whitlock, City Clerk
APPROVED AS TO FORM: _____________________________
Margaret Long, City Attorney
Agenda Item No. 9.D.
Standard Workflow
City Council Agenda Item
Submitted By: Marci Rojas, Program Coordinator
Action Date: June 17, 2026
Subject: Consider Resolution No. 26-6551, authorizing the closure of Main Street from Cottage Street to Rob's Way on July 18, 2026 for the Lassen County Fair Parade between 9:30 a.m. and 11:30 a.m. and authorizing the Public Works Director to execute a Caltrans Encroachment Permit application as required.
Presented By: Erik Edholm, Acting Public Works Director Summary: The Lassen County Chamber of Commerce (LCCOC) is requesting City Council support for the Lassen County Fair Parade. Specifically, the LCCOC is requesting the temporary closure of Main Street (State Route 36) from Cottage Street to Rob's Way on Saturday, July 18, 2026, between the hours of 9:30 a.m. and 11:30 a.m. The LCCOC has also requested that the City donate the employee time associated with the road closure as part of the City's sponsorship of the Lassen County Fair.
A Caltrans Encroachment Permit is required for the temporary closure of Main Street. While Caltrans does not charge the City an encroachment permit fee, it does require the City, as the permittee, to assume liability associated with the event.
The event will require three Street Division employees to sweep Main Street (State Route 36) before and after the parade. In addition, nine Public Works Department employees will be needed to install and remove traffic control devices and assist with traffic control operations alongside ten Police Officers and four Firefighters.
Approval of the requested street closures is conditioned upon the Lassen County Chamber of Commerce entering into a standard risk transfer agreement with the City and providing special event liability insurance coverage in accordance with the City’s risk pool program recommended coverage limits.
Fiscal Impact: Estimated staff time, equipment usage, and insurance costs associated with the City's sponsorship of the Lassen County Fair Parade are as follows:
Special Event Insurance Premium - $1,218.00
Public Works Staff Time (Double Time) - $3,366.08
Public Works Staff Time (Regular Time) - $87.98
Public Works Equipment Costs - $716.25
Fire Department Staff Time (Regular Time) - $454.68
Police Department Staff Time (Regular Time) - $2,100.00 Total Estimated Cost - $7,942.99
Action Requested: Motion to approve Resolution No. 26-6551, authorizing the closure of Main Street from Cottage Street to Rob's Way on July 18, 2026 for the Lassen County Fair Parade between 9:30 a.m. and 11:30 a.m. and authorizing the Public Works Director to execute a Caltrans Encroachment Permit application as required.
Attachments:
1. 26-6551
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RESOLUTION NO. 26-6551
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SUSANVILLE
AUTHORIZING THE TEMPOARARY CLOSURE OF MAIN STREET (STATE ROUTE 36) FROM COTTAGE STREET TO ROB’S WAY ON SATURDAY, JULY 18, 2026, FROM 9:30 A.M. TO 11:30 A.M. FOR THE LASSEN COUNTY FAIR PARADE WHEREAS, the Lassen County Chamber of Commerce (LCCOC) has requested City Council support for the Lassen County Fair Parade to be held on Saturday, July 18, 2026, between the hours of 9:30 a.m. and 11:30 a.m.; and
WHEREAS, LCCOC has requested the temporary closure of Main Street (State Route 36), from Cottage Street adjacent to the Elk's Lodge to Rob's Way, on Saturday, July 18, 2026, between the hours of 9:30 a.m. and 11:30 a.m.; and WHEREAS, LCCOC has further requested that the City donate the employee time and equipment associated with the road closure as part of the City's sponsorship of the Lassen County Fair; and
WHEREAS, Caltrans requires the submission and approval of an Encroachment Permit application in order to temporarily close Main Street (State Route 36) for the event.
NOW THEREFORE BE IT RESOLVED, that the City Council of the City of Susanville hereby approves the following:
1. The temporary closure of Main Street, from Cottage Street adjacent to the Elk's Lodge to Rob's Way, on July 18, 2026, in connection with the Lassen County Fair Parade, between the hours of 9:30 a.m. and 11:30 a.m.; and
2. Approval of the requested street closure is conditioned upon the Lassen County Chamber of Commerce entering into the City's standard risk transfer agreement and providing special event liability insurance coverage in accordance with the City's risk pool recommended coverage limits; and
3. The donation by the City of employee time and equipment associated with the road closure for the Lassen County Fair Parade; and
4. Authorizes the Public Works Director to execute and submit any Caltrans Encroachment Permit applications and related documents necessary to facilitate the event.
APPROVED: _______________________
Mendy Schuster, Mayor
ATTEST: ________________________
Heidi Whitlock, City Clerk
The foregoing Resolution was adopted at a regular meeting of the City Council of the City of Susanville, held on the 17th day of June 2026, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
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__________________________
Heidi Whitlock, City Clerk
APPROVED AS TO FORM: __________________________
Margaret Long, City Attorney
Agenda Item No. 9.E.
Standard Workflow
City Council Agenda Item
Submitted By: Erik Edholm, Acting Public Works Director Action Date: June 17, 2026
Subject: Consider Resolution No. 26-6552, Adopting the Fiscal Year 2026- 2027 SB 1 Road Maintenance and Rehabilitation Account (RMRA) Project List Pursuant to the Road Repair and Accountability Act of 2017
Presented By: Erik Edholm, Acting Public Works Director Summary: Pursuant to the Road Repair and Accountability Act of 2017 (SB 1), the City of Susanville is required to annually adopt, by resolution, a list of projects proposed to receive funding from the Road Maintenance and Rehabilitation Account (RMRA). Adoption of the project list is necessary to remain eligible to receive RMRA revenues allocated by the State of California.
The proposed Fiscal Year 2026-2027 RMRA project list identifies street maintenance, rehabilitation, and improvement projects anticipated to be funded through SB 1 revenues. The project list, attached as Exhibit "A" to the resolution, includes project descriptions, locations, schedules of implementation, and estimated useful lives as required by State guidelines.
For Fiscal Year 2026-2027, the majority of the City's RMRA allocation is proposed to support eligible street maintenance activities performed by City staff as part of the City's ongoing pavement preservation and maintenance program. Approval of the resolution will authorize submittal of the Fiscal Year 2026-2027 RMRA project list to the State of California and allow the City to continue participating in the SB 1 program and receive its annual allocation of RMRA funding. The City proposes to reserve a portion of the anticipated RMRA revenues for future eligible RMRA activities. The remaining balance will be carried forward and programmed through a future RMRA project list.
Fiscal Impact: Approval of the proposed project list will authorize the expenditure of RMRA funds for eligible street maintenance activities, with no impact to the General Fund.
Action Requested: Motion to approve Resolution No. 26-6552, adopting the Fiscal Year 2026-2027 SB 1 Road Maintenance and Rehabilitation Account (RMRA) project list pursuant to the Road Repair and Accountability Act of 2017.
Attachments:
1. 26-6552
2. RMRA Proposed FY26-27 Project List
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RESOLUTION NO. 26-6552
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SUSANVILLE ADOPTING THE FISCAL YEAR 2026-2027 LIST OF PROJECTS FUNDED BY SB 1 IN COMPLIANCE WITH THE ROAD REPAIR AND ACCOUNTABILITY ACT OF 2017 WHEREAS, it is the desire of City of Susanville to acquire certain funds as made available from the State in compliance with the Road Repair and Accountability Act of 2017 (Chapter 5 of, Statutes of 2017) also known as Senate Bill 1 (SB 1) to address transportation funding shortfalls, and
WHEREAS, the City of Susanville is required to adopt by resolution a list of projects proposed to receive fiscal year funding from the Road Maintenance and Rehabilitation Account (RMRA) as created by SB1 which includes descriptions, locations and schedules of implementation along with useful life; and
WHEREAS, the City of Susanville is estimated to receive approximately $439,645 over the course of the fiscal year to use in participating in an annual streets maintenance program and allowed under the RMRA anticipated to be made available commencing with Fiscal Year 2026-2027; and
WHEREAS, the State of California requires submittal of a list of candidate locations intended for maintenance and/or rehabilitation be provided prior to the State on or before July 1 of each year; and
WHEREAS, the City of Susanville has prepared a list of street related maintenance and repair projects suitable for improving City streets as part of an ongoing maintenance program in order to secure said funds and participate in the Act with the intent of funding a maintenance program through full compliance with the RMRA; and
WHEREAS, the 2018 California Statewide Local Streets and Roads Needs Assessment found City streets are at-risk and in need of repair to ensure good quality for maintenance and rideability purposes thus justifying the RMRA as an overall investment in local streets with a focus on maintenance and safety to provide a significant and positive benefit to the community.
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Susanville does hereby adopt the attached list of candidate streets identified as Exhibit ‘A’ to be funded in part or solely with FY 26/27 RMRA revenues for the purpose of maintenance measures and to secure funds from the State in compliance with Senate Bill 1 and the Road Repair and Accountability Act of 2017.
APPROVED:_______________________
Mendy Schuster, Mayor
ATTEST:_______________________
Heidi Whitlock, City Clerk
The foregoing resolution was adopted at a regular meeting of the City Council of the City of Susanville, held on the 17th day of June 2026, by the following vote:
AYES:
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ABSENT:
ABSTAIN:
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Heidi Whitlock, City Clerk
APPROVED AS TO FORM:_____________________________
Margaret Long, City Attorney
EXHIBIT 'A'
Item No. Item Description Unit Unit Price Quantity Total 1 MAINTENANCE - CITY EMPLOYEE COST LS $ 288,063.70 1 $ 288,063.70 2 MAINTENANCE - EQUIPMENT COST LS $ 62,500.00 1 $ 62,500.00 3 MAINTENANCE - MATERIAL COST LS $ 79,500.00 1 $ 79,500.00 SUBTOTAL $ 430,064
$ -
TOTAL $ 430,064
ESTIMATED RMRA FUNDING FY 26/27 $ 456,736
ESTIMATED TOTAL PROJECT COST $ 430,064
ESTIMATED RMRA BALANCE TO BE CARRIED FOREWARD $ 26,672
SUSANVILLE 'RMRA' PROJECT LIST
Construction Cost Estimate
FY 26/27
PROJECT SCOPE & PROGRAM REPORT -
Project 1
PROJECT DESCRIPTION:
MAINTENANCE ACTIVIES TO BE PERFORMED
BY CITY FORCES INCLUDING: PAVEMENT
MAINTENANCE, DRAINAGE MAINTNEANCE,
RIGHT OF WAY CLEARING, STREET SIGN
UPGRADING, PAVEMENT STRIPING
PROPOSED SCHEDULE FOR COMPLETION:
JUNE 2027
PROJECT LOCATION:
UPTOWN DISTRICT, NORTH CENTRAL
DISTRICT, NORTH HIGHLANDS DISTRICT,
SOUTH CENTRAL DISTRICT, ALL LOCATIONS
ARE SUBJECT TO CHANGE.
ESTIMATED USEFUL LIFE:
4 YEARS
RMRA Proposed FY26-27 Project List
Agenda Item No. 13.A.
Standard Workflow
City Council Agenda Item
Submitted By: Erik Edholm, Acting Public Works Director Action Date: June 17, 2026
Subject: Discussion Regarding Emergency Work Associated with the Failure of the Variable Frequency Drive (VFD) at Well 3 on Johnstonville Road
Presented By: Erik Edholm, Acting Public Works Director Summary: On May 16, 2026, the Variable Frequency Drive (VFD) at Well 3 located on Johnstonville Road failed. During implementation of a manual bypass to maintain operation of the City's largest production well, an over-pressurization event occurred within the 14-inch water main, resulting in a significant leak and creating an immediate threat to the reliability of the City's water distribution system.
Emergency repairs to the 14-inch water main have been
completed and the leak has been repaired. Work associated with replacement of the Well 3 VFD remains ongoing to restore normal operations and ensure the continued reliability of the City's water system.
Per the City of Susanville Municipal Code (section 3.08.200), an emergency is a situation where the public interest and necessity demand the immediate expenditure of public money to safeguard life, health, and/or property. The City Manager is authorized pursuant to Government Code section 22050 to order any action to repair or replace a public facility, take any directly related and immediate action required by that emergency, and procure the necessary equipment, services, and supplies for those purposes without giving notice for bids or to let contracts. The City Manager must report the action to the City Council for review within seven (7) days after the action or at the next regularly scheduled meeting if that meeting will occur not later than fourteen (14) days after the action.
Further updates will be provided to the Council at the meeting regarding the status of the VFD replacement efforts.
Fiscal Impact: To be determined upon completion of the emergency work.
Action Requested: Review emergency actions taken to safeguard the public and determine if it is necessary to continue the emergency action.
Motion to authorize the continuation of emergency action related to the replacement of the Well 3 Variable Frequency Drive.
Attachments:
None
Agenda Item No. 14.A.
Standard Workflow
City Council Agenda Item
Submitted By: Erik Edholm, Acting Public Works Director Action Date: June 17, 2026
Subject: Department Reports - Public Works Department
Presented By: Erik Edholm, Acting Public Works Director Summary: An update will be provided to City Council regarding the activities of the Public Works Department.
Fiscal Impact: None.
Action Requested: Information only.
Attachments:
None
Agenda Item No. 15.A.
Standard Workflow
City Council Agenda Item
Submitted By: Heidi Whitlock, City Clerk
Action Date: June 17, 2026
Subject: Future Council Items
Presented By: Dan Newton, City Manager
Summary: Council may provide direction to staff to bring back items for discussion or action at a future meeting.
Fiscal Impact: None.
Action Requested: Possible direction to staff.
Attachments:
1. 260617.Future.Items.List
3/18/2026 Request made to bring back a discussion item regarding the River Trail including the level of enforcement, the possible annexation of property not owned by the city, etc. 3/18/2026
Request made to bring back a discussion item involving the sign code within the City Municipal Code, possible changes and clarification for business owners on requirements as written. Heard on 4/1/2026 and bringing back again as well.
5/20/2026 Request made to bring back the special event item (determination of what events will have City support)
4/15/2026 Request made to bring back CC Member civic contribution item - 5/6/2026 completed Completed List Items
LAST THREE MONTHS (3/18/2026 to current)
BUSINESS FROM THE FLOOR
Council requested - FUTURE COUNCIL ITEMS