City Council Meeting Agenda: 10-14-2025 cc Page 1
Posted: Friday, October 10, 2025
NOTICE AND CALL OF A REGULAR MEETING OF THE
TRINIDAD CITY COUNCIL
The Trinidad City Council will hold a regular meeting on TUESDAY, OCTOBER 14, 2025, at 6:00 PM
at the Trinidad Town Hall, 409 Trinity Street, Trinidad, CA.
CLOSED SESSION BEGINS AT 5:00PM
For your convenience, this meeting will also be held via videoconference, hosted on the Zoom platform. Learn more about Zoom here: https://zoom.us
PUBLIC COMMENT: Public comment may be submitted via email in advance of the meeting, or in an orderly process during the meeting. If you do not have access to email and you would like to provide a written statement, please deliver your comments to 409 Trinity Street, Trinidad CA, by 2:00pm on the meeting day, or email to [email protected] HOW TO PARTICIPATE: You are invited to participate in person at the Trinidad Town Hall, or by Zoom. The City will publish a direct link to the Zoom teleconference, along with the participant code, on the City Calendar page online at http://trinidad.ca.gov/calendar
To phone in, dial 1-888-278-0296, Conference Code: 685171 Meeting ID: 820 5994 5525 Passcode: 627412 PLEASE NOTE that live meeting logistics will be prioritized. Connectivity issues on the part of the City may result in the meeting being delayed or rescheduled but technical challenges experienced by individuals will not interrupt or halt progress of the meeting.
I. CALL TO ORDER
II. PLEDGE OF ALLEGIANCE
III. CLOSED SESSION
1. Conference with Legal Counsel – Existing Litigation (Calif. Gov. Code Section 54956.9(d)(1)) (1 Case: City of Trinidad vs. Tsurai Ancestral Society, et. al, Humb. Co. Sup. Court Case No. DR180684
2. Conference with Legal Counsel – Existing Litigation (Government Code section 54956.9(d)(1)) Name of case / administrative appeal: ALT Trail Re-Opening, Coastal Development Permit Appeal No. A-1-TRN-25-0020 IV. RECONVENE TO OPEN SESSION
V. APPROVAL OF AGENDA
VI. APPROVAL OF MINUTES – 07/08/2025 cc, 08/06/2025 scc, 09/09/2025 VII. COUNCIL REPORTS/COMMITTEE ASSIGNMENTS.
VIII. PUBLIC SAFETY REPORT (Sheriff and Pacific Coast Security) IX. ITEMS FROM THE FLOOR
At this time, members of the public may comment on items NOT appearing on the agenda. Individual comments will be limited to 3 minutes or less. Please direct your comments to the Council as a whole, maintain decorum and avoid personal attacks on staff, members of the Council and/or other members of the public. Council and staff responses will be minimal for non-agenda items.
City Council Meeting Agenda: 10-14-2025 cc Page 2
X. CONSENT AGENDA All matters on the Consent Agenda are considered routine by the City Council and are enacted in one motion. There is no separate discussion of any of these items. If discussion is requested by any Council member, that item is removed from the Consent Calendar and considered separately. A single opportunity for public comment on the Consent Agenda is available to the public.
1. Financial Statements – August 2025
2. Law Enforcement Report – September 2025.
3. Second Reading of Ordinance 2025-03; Amending Chapter 8.04 and 13.12 of the Trinidad Municipal Code Defining Authority, Responsibilities, and Duties of the County Health Officer While Acting as the City of Trinidad Health Officer.
4. Receive/Accept FY2023-2024 Audit Prepared by JJACPA.
5. Audit Engagement Letter with JJACPA, Inc. to Prepare June 30, 2025 Financial Statements.
DISCUSSION/ACTION AGENDA ITEMS
1. Annual Unmet Transit Needs Hearing
2. Discussion/Decision to Appoint Two Councilmembers to Represent the City in Government-toGovernment (G2G) Meetings
3. Discussion/Decision regarding 2025 Job Classification and Compensation Study Report prepared by Regional Government Services (RGS)
4. Discussion/Decision regarding November Council Meeting Schedule
5. Discussion/Decision regarding City Council Vacancy Appointment
6. Staff Activity Report – September 2025
X. FUTURE AGENDA ITEMS
XI. ADJOURNMENT
APPROVAL OF MINUTES FOR:
JULY 08, 2025 CC
AUGUST 06, 2025 SCC
SEPTEMBER 09, 2025 SCC
Supporting Documentation follows with: 22 PAGES
City of Trinidad Meeting Minutes: 07-08-2025 1
MINUTES OF THE REGULAR MEETING OF THE TRINIDAD CITY COUNCIL TUESDAY, JULY 08, 2025 (LIVE/HYBRID)
I. CALL TO ORDER
Mayor Kelly called the live-hybrid meeting to order at 6:00pm. Council members in attendance: Kelly, Kenny, Tuttle, Breckenridge, Varela. City Staff in attendance: City Manager Joe Tagliaboschi, City Clerk Gabriel Adams, Assistant Clerk Anton Souza, and Grant Administrator Angela Cather. Approximately (11) participants were present by video-conference, and (24) were present live at the beginning of the meeting.
II. PLEDGE OF ALLEGIANCE
III. CLOSED SESSION
1. Conference with Legal Counsel – Existing Litigation (Calif. Gov. Code Section 54956.9(d)(1)) (1 Case: City of Trinidad vs.
Tsurai Ancestral Society, et. al, Humb. Co. Sup. Court Case No. DR180684
2. Public Employment – Appointment (Calif. Gov. Code Section 54957): City Manager/Interim City Manager
3. Public Employee Performance Evaluation (Gov. Code Section 54957): Interim City Manager IV. RECONVENE TO OPEN SESSION
Mayor Kelly announced City Manager Joe Tagliaboschi’s voluntary resignation, effective August 28, and that City Clerk Gabriel Adams has agreed to serve as Interim City Manager until further notice.
V. APPROVAL OF THE AGENDA
Motion (Kenny/Breckenridge) to hear discussion item 2 last on the agenda. Passed unanimously.
Resident Anita Thompson requested an opportunity to address the Council and request that Mayor Pro-Tem Kenny recuse himself from the discussion agenda item 2 (HBMWD Connection Feasibility). She began by explaining the reasoning behind her request, including past precedence set by prior Councilmembers and conflict of interest rules and ethics.
Mayor Pro-Tem Kenny responded, explaining that he is very well informed about recusals and has consulted with the City Attorney on this matter. He understands Mrs. Thompson’s reasoning, but the State of California distinguishes between quasi-judicial hearings, and general City policy discussions. This situation would not be considered as a disqualifying conflict of interest. I’m willing to listen to all evidence presented, and make a fair, impartial decision.
VI. APPROVAL OF MINUTES – 05-13-2025 cc, 05-20-2025 scc, 06-10-2025 cc Motion (Kenny/Kelly) to approve the 05-13-2025 & 05-20-2025 meeting minutes. Passed unanimously.
June 10 minutes were not prepared in time and will be continued to the next regular meeting.
VII. COUNCIL REPORTS/COMMITTEE ASSIGNMENTS
Tuttle: Nothing to report.
Breckenridge: Nothing to report.
Varela: RREDC meeting had a presentation from HBMWD General Manager Michiko Mares about the Golden Mussel, an invasive species in Ruth Lake that poses a significant risk to wildlife and infrastructure.
Kenny: HCAOG board took action moving forward some grant funding projects for carbon reduction efforts.
Cities of Arcata, Blue Lake, and Fortuna were awarded funding.
Kelly: Attended G2G with Councilmember Varela and City Manager Tagliaboschi with the Trinidad Rancheria.
Discussion topics ranged from the ALMT, Animal Advisory Committee, Boardwalk and Interpretive Center Agreements, and the HBMWD pipeline project (Hotel). We also discussed water quality of the seeps at Launcher Beach.
VIII.PUBLIC SAFETY REPORT – (Law Enforcement & Security) HCSO Lt. McCall was unable to attend, but the monthly report is included in the meeting packet.
City of Trinidad Meeting Minutes: 07-08-2025 2
IX. ITEMS FROM THE FLOOR
(Three (3) minute limit per Speaker unless Council approves request for extended time.) Kathy Bairey – Trinidad
The thermoplastic striping on the Edwards Street crosswalk areas is failing.
Richard Johnson – Trinidad Coastal Land Trust representative Announcing the Moonstone Beach public access and planning project, funded by the Coastal Conservancy, to preserve safe and resilient accessibility to this treasured beach. Meeting will be held tomorrow night at Town Hall to hear public input regarding Moonstone Beach accessibility.
Jeff Bairey – Trinidad
Requested an update on the engineering assessment for the Edwards Street crosswalk design. City Manager Tagliaboschi explained that the engineer hired has been told by his insurance company they would not cover a redesign, so the issue will be brought back in September for continued discussion.
Unknown – Trinidad School Student Parent
School lockdown happened recently and the response time and coordination with the Sheriff could have been better.
Paula Levine – Trinidad Area Resident & Water Customer
Complained about the cost and time it has taken for her neighbor’s application for water service to be reviewed and approved. Requested that the issue be expedited. City Planner Trever Parker confirmed that the application is moving forward. City Manager Tagliaboschi explained that these applications take time.
Andrew Orahoske – (Zoom)
Request for all Councilmember positively attest they are residents of Trinidad. Mayor Kelly confirmed that every member is a legal resident, vetted by the City Attorney. We are aware of temporary situations that are being discussed regularly. City Manager Tagliaboschi echoed Kelly’s statement.
X. CONSENT AGENDA
1. Financial Statements – May 2025
2. Law Enforcement Report – June 2025.
3. Second Reading of Ordinance 2025-02; Amending section 15.04.260 of the Trinidad Municipal Code and any other Ordinances, Resolutions, or parts of ordinances or resolutions that are in conflict with the Schedule of Fees for Building Inspection Services.
4. Enter into a Memorandum of Understanding between the City of Trinidad and HCAOG regarding the Partnering Assets and Authorities for Comprehensive Transit (PAACT) Project.
Motion (Kenny/Kelly) to approve the MOU. Passed unanimously.
5. Authorization to Award Construction Contract for the Trinidad-Westhaven Emergency Intertie Project
6. Letter of Support for Trinidad Coastal Land Trust’s Candidacy for the Better Together Nature Positive Innovation Grant.
Motion (Kenny/Tuttle) to approve pull consent item 4 and hear last on the discussion agenda. Passed unanimously.
Public comment included:
Aaron Hakenen – Trinidad
If the owner of Murphy’s Market is considering an agreement with the Intertie Project contractor for equipment staging, then careful communication with the City regarding the upkeep of the staging area be held in consideration of the adjacent property owners.
XI. DISCUSSION/ACTION AGENDA ITEMS
1. Discussion/Decision whether to confirm the Planning Commission’s recommended approval of the Yurok Indian Housing Authority Housing Project, 2025-01: Coastal Development Permit (CDP) and Conditional Use Permit (CUP) for the development of five (5) single-story, single-family residences (approximately 1,440 square feet (sq. ft.) each) with related infrastructure on a 3.1-acre undeveloped parcel. The Planning Commission approved the City of Trinidad Meeting Minutes: 07-08-2025 3
Design Review and Grading Permit for the project and recommended approval of the CDP/CUP on June 18, 2025.
Located on the eastern edge of Trinidad City Limits, situated between Highway 101 and North Westhaven Drive; APN: 515-151-066.
City Planner Trever Parker explained that this is a unique situation due to the requirements of Planned Development zoning ordinance that require a Use Permit for various types of development allowed. Parker summarized the project (detailed in the staff report included in the packet). Five houses are proposed on the parcel of land located east of the freeway on Westhaven Drive, south of Hidden Creek RV Park and Parker Creek watershed. A CEQA document was prepared and approved by the Planning Commission last month.
Neighborhood concerns have been heard. The City is required to provide its fair share of housing as per the Housing Element certified by the State. The Planning Commission’s approval was unanimous, the Use Permit findings are included in the packet, and staff recommends Council approval to move the project forward.
Council questions included:
Kenny: There was a meeting held between the applicant and neighbors where additional concessions have been made. Can you summarize them, and inform us of the other State agencies that have reviewed the project? Parker explained that the applicant met with neighbors and agreed to fence the property to mitigate privacy impacts, allowing a vegetation buffer, downcast lighting, etc. Of primary importance was the fence along the property with adjacent neighbors. The Coastal Commission and Department of Fish & Wildlife have reviewed and provided comments that have been incorporated into the project conditions.
Kelly: I support this project and understand the need for additional housing that this project will satisfy. I have reviewed the Planning Commission’s evaluation of the project and can see how diligent the reports are.
Varela: I’d like to hear more about the density was determined relative to the developable 1-acre of the property.
Public comment included:
Paula Levine – Trinidad area resident
Hidden Creek RV Park housing density is much greater that what is proposed for this project. I welcome the Yurok Tribe back to the City.
Tyrone McDonald – Trinidad area resident
Expressed support for the project.
Susan Rotwein – Trinidad
Read a prepared statement expressing support welcoming the Yurok Tribe back to Trinidad, but cannot support the density of 5 units proposed. It is out of character for the community. Only 1 acre of this property can be developed. The density is similar to urban San Francisco. Traffic patterns created will also become unsafe. These concerns can be mitigated with a lower density. The septic system proposed is huge. I propose the density be limited to 3 or 4 units, not 5.
Renata Olczak – Adjacent neighbor to the subject property Submitted written comments in advance of the meeting, included in the public comment packet. Concerned about traffic and density increasing with the development, and the lack of any formal agreement or condition requiring the boundary fence.
Richard Hoard – Housing Project Engineer, TVCE
In terms of density, the project meets all local development standards. Regarding traffic, we are pursuing the possibility of speed hump installation on Westhaven Drive near the project location. We are listening to the concerns and being proactive. We have met with each of the neighbors in person. We have shifted the development approximately 25-30ft from the property line with a proposed 8’ fence for the privacy buffer.
Steve Madrone – 5th District County Supervisor
Explained that the County has a form and policy for installation of speed humps. The property has a very dense young forest on it, with a high-fire danger.
Council comments included:
Tuttle: I watched the Planning Commission meetings and appreciate all the hard work that went into this development. I’m also excited for the future residents of these homes and possible participation and partnership in City Council, boards, and grant funding for recreation projects.
City of Trinidad Meeting Minutes: 07-08-2025 4
Kenny: Satisfied with the detailed analysis performed for this project. It’s interesting to note we have only approved one newly constructed house in Trinidad since 2018, and by 2027 we’re supposed to have 18. I can see how the neighbors are very sensitive about the character of the area, but the packet identifies all other developed parcels in the area and I can’t see any serious inconsistency with what is existing. I recommend we add 1) that a fire hydrant be installed at the project site on Westhaven Drive, 2) require a waiver of immunity by the Yurok Tribe to legally enforce the project conditions, and 3) ask that the applicant pay for the speed hump should it be approved by the County.
Breckenridge: Regarding the speed hump condition, I don’t agree that the cost be covered by the Yurok Tribe.
Nicole Sager – Executive Director, Yurok Indian Housing Authority I don’t have any issue with the hydrant or speed bump requirement, but do with the limited waiver of sovereign immunity. There typically are mechanisms such as MOA’s to negotiate this between governments, which take time to develop. Can this be a condition required prior to occupancy? Kenny: The waiver should be a condition of approval. Absent of a waiver of sovereign immunity there could be issues in the future that the City would have trouble enforcing – such as paving over the leach field when more parking is needed. City Planner Parker noted that conditions of approval can have specific timelines or benchmarks required through the process, which can be individually defined. The waiver would have to be worked out with the City Attorney.
Kelly: Concerned that we’re adding complexity to the project. We need the City Attorney to weigh in on this, and want to know the best way forward to address this. We can add conditions for approval tonight, directing the City Attorney to provide guidance on the appropriate mechanism to address the immunity waiver and enforce potential, future violations.
Breckenridge: Would like to approve the project without holding it up.
Motion (Kenny/Tuttle) to approve the Use Permit on the following conditions: 1) Fire hydrant required onsite, 2) limited waiver of immunity agreement, and 3) if the neighborhood is successful in petitioning the county for a speed table installation (before their certificate of occupancy is issued), it be made as a condition of the project with the cost borne by the applicant. Passed unanimously.
Skipped to discussion item 3.
2. Discussion/Decision regarding Participation in a Feasibility Study to Join the Trinidad Rancheria in a Drinking Water Pipeline Connection project with Humboldt Bay Municipal Water District.
Mayor Kelly reminded the public that this is not a discussion about the Rancheria Hotel proposal, not about the greater Trinidad area, and not about providing water to the Westhaven community. This discussion has come back to the Council, four years later, because it committed to do so. All the documents presented and considered, including public comments submitted, are included in the packet materials for tonight’s meeting.
Kenny noted his opposition to the Rancheria’s Hotel proposal was focused on the size and scope of the development, not about the hotel itself.
City Manager Joe Tagliaboschi presented a powerpoint outlining the discussion, the agencies involved, current water system design and limitations, comparative analysis, challenges, opportunities, points to consider, and provided a staff report included in the packet that summarized the topic. He explained that in late May staff had a meeting with the new General Manager of Humboldt Bay Municipal Water District Michiko Mares. This meeting was at the request of staff to meet the new GM and to better understand HBMWD operations and plans as they pertain to Trinidad.
Mares made it clear that any discussion or questions that the city of Trinidad has about HBMWD services should be addressed as soon as possible, with the reason being that the Trinidad Rancheria is moving ahead with plans to connect with HBMWD, and design decisions for the project are being made. When the Trinidad Rancheria connects to HBMWD, the city will lose one of the largest customers. That will have consequences for the remaining customers who must fund the operations, maintenance, and capital replacement of the system.
City of Trinidad Meeting Minutes: 07-08-2025 5
There have been multiple meetings on these topics dating back to 2019 and most recently in 2021 when the proposal as recommended by the Water Advisory Committee to participate in a feasibility study to determine design parameters and cost estimates was considered. Multiple studies by consultants have also been presented; An Overview of Luffenholtz Creek Water Resources and Water Availability (PWA), a GHD Report on HBMWD Water Main Options, and a 2019 GHD Report on Raw Water Storage options.
The discussion at that time was prompted out of concern for the drought conditions that were prevalent and water reliability concerns were significant. The discussion included what could be done to provide water for Trinidad if the city was not able to draw sufficient water from the source at Luffenholtz Creek. The urgency at the time for the recommendation by WAC and a Council decision was also driven by The Trinidad Rancheria’s plans to engage HBMWD for a mainline extension.
Later in 2021, the City’s in-house T3 Chief Plant Operator resigned. The City was unable to recruit a replacement, and was forced into an incredibly expensive contract with a consultant that drained the 1.2 million dollar capital improvement fund within a few years. The CPO vacancy created a whole new urgency as the City realized that a person with the state required credentials and skillset to manage and operate a treatment plant and water distribution system were very difficult to hire and retain.
In 2024 the City went through the rate study process while using interim consulting services to staff the CPO position as required by State for water permits. During the initial 18-month period of this situation the Water Capital Reserve Fund went from a $1.2 million dollar balance to a $400k deficit. The newly adopted rate plans a $300K gift from the city reserves, and a change in CPO services has reduced that deficit, but the rate increase will not help restore the Capital reserve Fund to those previous balances.
The City has been working on building a bench of capable credentialed “homegrown” staff, but that takes time, and the City is still vulnerable should another change in staff occur. This and the increasingly expensive rate to fund the operations, maintenance, and replacement of the water system needs will become a difficult burden given the relatively small pool of rate payers who participate in the City water system. Add to that the biggest customer - The Rancheria - will be disconnecting from the system and will put a larger burden on the rates for the remaining customers.
The current rate structure was implemented on October 01,2024, with a base rate increase to $66.20. The rate increase plan is set to run for five (5) years, with 10% annual increases, driving the base rate up to $96.92 in 2029.
In conclusion, recent studies of the Luffenholtz Creek water source show that it appears to be sufficient to meet current demand and help alleviate some concern for water reliability.
The larger concern is the cost of continuing to provide high quality water at predictable and affordable rates to the customers. The need for credential staff who meet the regulatory requirements will become more challenging into the future, and the loss of the system’s largest customer – the Trinidad Rancheria - will create a significant burden on the remaining rate payers to offset and put the water system at risk by becoming unaffordable.
Staff requires additional directions of the Council on if, or how to proceed with future HBMWD interests.
Council questions included:
Kelly: The WAC recommended the Council increase water storage, reduce leaks, and improve source resiliency. The Council has made investments in all three categories recommended. The City has also exercised the Drought Contingency Plan due to real water shortage emergencies since 2021. This discussion keeps coming up because we have not received adequate information analyzing all the information thoroughly and effectively. We need facts.
City Manager Tagliaboschi explained that the City invested significant funds in exploring source options with the help of Pacific Watershed Associates, but the project stalled out due to the depletion of water reserve funds, as well as the reality of storing a relatively small amount of curtailed water for a big “maybe needed”, and expect the costs to be maintained by 300 customers.
Kenny: I thought raw water ponds (or a small lake) made more sense and was a good idea.
City of Trinidad Meeting Minutes: 07-08-2025 6
Breckenridge: I’m hopeful to hear more from the feasibility study that compares the alternatives and gives us facts to make informed decisions.
Tuttle: The Intertie between Trinidad and WCSD is a great model to consider with the Trinidad Rancheria when they get water from HBMWD. This protects our City, but also mitigates concerns from the greater Trinidad area residents about growth induced from the City getting water directly from HBMWD.
Varela: We also do not have enough information regarding fire-fighting capacity and demands as they relate to our water system. Could that be included into the feasibility study? Also, why does the greater Trinidad community in Westhaven have such a strong opposition to consolidating? Do we have real numbers on what rates would be if we lost the Rancheria as a customer?
City Manager Tagliaboschi explained that although this is a significant concern, but the predictability of cost to provide and deliver quality drinking water to this community is the most important concern. The Rancheria has put nearly $400k into their process so far. Also, regarding district boundaries, Westhaven CSD is investing in their own system.
Kelly: It’s important to consider that the City’s water system is the primary supply utilized by emergency services to suppress fires that break out several miles outside City limits.
Westhaven CSD General Manager Paul Rosenblatt explained that WCSD has enough water for all the people within its district. When we build our new water plant, we think we’ll have enough water to supply everyone that isn’t connected within our district. Our board operates very different than the City operates. When we were initially approached by HBMWD, it was estimated at $10k to participate in a feasibility study.
Kenny: If the Rancheria was to disconnect from the City’s system, there are properties north of the City that have been waiting 40 years for water. We could quickly sell all that water to make up for the loss.
Kelly: We would have to annex and build infrastructure to serve those properties, and could take years to complete and fund. The City connected Caltrans 1 mile north on Patrick’s Point Drive. The restricted pipe size prohibits any additional connections.
Breckenridge: A public comment submitted pointed out that there are ways to restrict development other than limiting resources.
City Planner Trever Parker explained that annexing is the proper way to extend services, and agree there are better ways to regulate growth. Limiting water is not equitable way to go about it. The City has a role in adopting land use policies that control growth.
Public comment included:
Patti Fleschner – Trinidad water customer
We should do everything possible to participate in the study and cooperate with the Trinidad Rancheria, welcoming people inside and outside the City that need water.
Richard Johnson – Trinidad area resident
I’m confused with this. We’re asking the wrong question. We’ve already demonstrated that several options are feasible. There is a lack of hard data – financial and technical – that trade analysis can be made. My suggestion is to look at the facts (dollars, cents, and options) and then take a look at the trades.
Jack West – Trinidad
I was at the center of this discussion many years ago. We never found out how much this is going to cost. This was the toughest issue I faced while on the Council. We learned that a decision to bring in water from HBMWD brought serious concerns of change to the character of our area. I was told that the State would require Trinidad to supply community to the north if it was served by HBMWD. Please look into this and verify.
Dan Frost – Trinidad area resident
I’m stuck on a sense of unreality here. The Council is ignoring what should be obvious, the impact of the pipeline on the surrounding area. It has the obligation not to participate in a project that has enormous implications to the City. More water means more growth, and a massive change to this unique town. You City of Trinidad Meeting Minutes: 07-08-2025 7
should recognize that you have an adequate water supply that may not be perfect, but beats massive growth impacts to this area. 10 years from connecting you won’t recognize this area anymore. This is a destructive project. I would not concede the Rancheria will get this water.
Don Allen – Trinidad area resident
Submitted written public comment - Concerned that this is the 3rd or 4th time this has come up in the 42 years I’ve lived here. The cost to connect would be huge and only feasible if outside areas were connected. The PWA study in 2021 found that there was plenty of water in the Luffenholtz Creek watershed to fulfill your needs, and expand. You need to consider the growth inducing impacts. Get real numbers, but don’t get committed to be forced down this road. There is an intertie being built to supply emergency water. There are many other complications, (LAFCO, expanded service area, etc.) but you need to get the costs. It’s possible that a connection to Humboldt Bay could raise the monthly rate from $120 to twice as much ($240). The other issue is that you have an ASBS off Trinidad Head costing millions of dollars to reroute storm drains. All our beaches are polluted, and we’re not far from being forced by the SWRCB to require a public sewer system. With an unrestricted water supply we’ll watch water pollution get worse and the City will be forced to fund a sewer system costing customers $200-300 per month.
Jennifer Knight – Trinidad area resident
We are looking at costs, but not considering the destruction of the environment. I live above Moonstone Beach and I’ve seen sea level rise. What is the environment worth to you.
Jeff Bairey – Trinidad
We don’t need to do a study that nobody wants. There is a cost to this project in dollars, and a cost to the community and environment.
Dick Bruce – Trinidad
Submitted written public comment - I may be the lone soldier here tonight, but I’m in favor of these studies.
What concerns me the most about Trinidad water is the cost to operate the system. The City can’t continue like this. I hear a lot about growth, but the Council represents the rate payers of the City water system and residents. It’s not your responsibility to represent the County residents. Unless you conduct a feasibility study, you’ll never know how much it may cost.
Anita Thompson – Trinidad
Submitted written public comment – Thanked the Council for bringing this back. $10k was spent on PWA to study increasing water storage and the project was considered unsuccessful. During the 2021 drought the City activated the emergency drought response requiring customers to conserve water. The City can no longer afford to operate it’s water plant. More than 1 million dollars were spent to operate with an expensive consultant after it lost the in-house operator. The City paid an average of $24k for month, for 3 years. Rates have significantly increased, and will continue to increase in the years to come. Please move forward with these studies and ultimately connect to Humboldt Bay Municipal Water.
Aaron Hakenen – Trinidad
Echoed comments made by Bruce and Thompson. I’m in favor of the study, and don’t understand why there is so much opposition to receiving facts and information. How can the City operate the system in a meaningful fashion without facts? The City has invested significant money to developing studies. I’ve read these studies.
They provide facts. Facts provide informed decisions. The City is set up to control growth with land use policy.
You’re obligated to represent the people that voted for you. The City has adequate short-term fire protection.
You are making generational decisions. We are shrinking, and struggling to fill seats on the Council and Planning Commission. Make a responsible decision.
Tyrone McDonald – Trinidad area resident
Concerned with marine ecology.
Paula Levine – Trinidad area resident
Supports participating in the feasibility study.
Paul Rosenblatt – Westhaven CSD General Manager
Our friend in the audience spoke about large campaign fires. Westhaven has adequate water capacity.
Average structure fire requires 30-40 thousand gallons to suppress. There are growth inducing impacts to having adequate water. If you have enough water, you can’t say no to requested use. My conversations with City of Trinidad Meeting Minutes: 07-08-2025 8
the Division of Drinking Water say that you’d have to extend your lines to serve the underserved because of the Humane Water Act passed 4-5 years ago. You would have to build infrastructure to serve those properties north of town, approximately 6 miles. There are real cost born by the City in the long term. You’d still have to have certified operators and run a distribution system. You can’t leapfrog and pass other districts. You have to buy water from MCSD.
Andrew Orahoske – Zoom
Submitted written public comment - Recommend people read Cadillac Desert. You have a problem with leaky septics going into the bay. More water will cause more pollution. Your actions joining a pipeline pursuit reverberate out within the community and enduce growth. You should have CEQA training and have seen City decisions in the past that you didn’t have good advice on. I guarantee HBMWD will be scared of CEQA. Kill the pipeline for good.
Dave Hankin – Trinidad area resident
Submitted written public comment - I pay taxes to the City of Trinidad all the time. I like to think we’re a community. I’ve served on the WCSD water board for 35 years. It’s expensive to operate. Getting water from Humboldt Bay won’t reduce costs. The only thing that will change is the level of operator certification required.
I’ve lived here a long time. The City had a viable operating system for a long time. It can happen again. I’m most concerned with growth potential. You’ll need to find funding to study this as well.
Kathy Bairey – Trinidad
The problem I have is the perception of bias. Worried that if we start it, we won’t stop. We talk about the value and beauty of the area. Water goes somewhere and a development disaster happens. Step back, stay Trinidad.
Allie Lindgren – Tsurai Elder/Lineal Descendent
Concerned about the Trinidad Rancheria plans to develop. Wish we can all get along.
Margie Kieselhorst-Eckhart – Trinidad
40 year resident, business and landowner. Active community member. Hard to hear that the Council has decision-making ability to affect us. Hope you take the impact to all of us into consideration during your process.
Jacque Hostler- Carmesin – Trinidad Rancheria CEO
Proud 18-year employee of the Rancheria. Very happy to work with this Council and staff. Very positive and professional experience. The Rancheria has done nothing but good things for the City. We’ve cleaned up the Harbor, pay for public restroom access, finished the stormwater project, and are building an interpretive center.
We’ve overcome all of the citations from the State Water Board on the previous owner. We’re monitoring the water quality in Trinidad Bay. Rancheria is doing the very best, and good things. We are moving forward with the pipeline. Our study will be a public document in the near future. The Tribe respects everyone’s opinion that is expressed, respectively. The Rancheria is moving forward rapidly, and intend to construct within the next 2 years. We’ll be going through the CEQA process, and would like to get through permitting by 2027.
Steve Madrone – 5th District County Supervisor/Trinidad area resident The Rancheria has done great things for the community. I enjoyed their original hotel concept. 40 year Luffenholtz Creek resident. None of my reports were included in your packet tonight, likely because I didn’t charge $100k for them. I offered free services. Congratulations on the work done so far – intertie, new tank, etc. Recognized former Mayor Chi-Wei Lin for looking at the bigger picture and encouraged the City to continue work on storage ponds upstream. Even during a drought, Luffenholtz has never gone dry. Earthquakes break pipes. Distributed storage (500 homes with 5000g storage tanks) is a piece of the puzzle. Fixing pipes, building ponds, forest thinning, etc. are all useful. Luffenholtz aquifer has as much water locked in as Ruth Lake. Growth is what you should be thinking about. Housing laws are relaxed, and will affect Westhaven.
Growth will change the face of this community if Trinidad joins with Humboldt Bay. Water rates will not go down. There are many costs involved, and it will likely be more than the current rates. Pipeline discussion will have to go through LAFCO. Competing mandates at LAFCO; consolidate small water systems, and avoid annexing islands. You had a T3 Operator. According to the previous operator, he was not supported and was forced out. Don’t make more bad decisions.
Michiko Mares – Humboldt Bay Municipal Water District General Manager We’ve been working with the Rancheria investigating the feasibility of extending our pipeline north to serve them. We’re looking at the CEQA documentation and the LAFCO application process, working with the County City of Trinidad Meeting Minutes: 07-08-2025 9
and State Coastal Commission before moving forward with the north mainline extension. There will be water wheeling required through MCSD to serve the Rancheria. Does the City of Trinidad wish to move forward with the comparative analysis to determine whether or not to participate in the north mainline extension. It is a decision that should be made sooner than later as it will affect our LAFCO application. An emergency intertie may not be feasible based on the size of the water pipe. We don’t have all the answers today, but going through the process together will be helpful. The LAFCO Board made it clear that if/when the project moves forward, the municipal service review will be revisited.
Council comments included:
Kenny: How much would the price per gallon be? Mares noted HBMWD only sells wholesale water, not retail.
The engineering analysis would flush out answers to these questions.
Kelly: The Council is struggling to get answers to these questions. I would like to understand, once and for all, how much it will cost, will it induce growth, etc. We’ve talked about it several times. In 2015 the Council voted to do this, but didn’t. We need a fact-based decision model to make informed decisions. There have been a lot of statements made tonight that I don’t have factual information to support. We should create parameters of the feasibility plan (technical, financial, legal, regulatory, operational, environmental, growth inducing, etc.).
Varela: Do we have an estimate on the cost? City Manager Tagliaboschi noted that based on the Rancheria’s costs so far, possibly $100-200,000?
Kenny: Presenting a power point titled “the HBMWD Pipeline is not a good thing for Trinidad”. The presentation touches on the water source dynamics on a large scale, compared to the similar design of the Luffenholtz Creek system. Trinidad has not had to implement emergency conservation measures. There is a false logic made by looking at seasonal low surface flow. Developing natural water storage retention is a process used on very large scale, industrial water systems. We should be pursuing the same strategy. If we connect to Humboldt Bay Water, the hotel will be built and properties within the City’s sphere of influence will also be encouraged to develop. Why would we want to facilitate this? Why would we want to encourage the Rancheria getting water, building their master plan, and increasing their hotel capacity beyond what has been proposed? Luffenholtz Creek is good as it is, and the City should not be spending money exploring a direction that is not desirable policy. Develop storage ponds.
Tuttle: We’re all team Trinidad and want the best for our town and families. We also don’t want change. We’re dependent on food from thousands of miles away. Our water comes from a source up the road. Turning that over to another agency is concerning. We are 100% in control of our system now. I don’t want growth, and see both sides of the argument.
Varela: I come to these discussions with an open mind. This is an interconnected issue with so many processes at stake. I hear no one agreeing to paying the high rates needed to make our system stable, and would bet that everyone against the study isn’t on the City water system. I’m in favor of the feasibility study to give us the facts needed to make informed decisions.
Breckenridge: I want to know what is viable. I want to understand costs, impacts, etc. I cannot make an informed decision without these facts, and support seeking grants to cover the cost.
Kelly: I’ve taken to heart all comments made tonight and believe Trinidad does an incredible amount for the community at large. We are not the County or Rancheria. We are the City of Trinidad trying to source clean, responsible, and affordable water to the customers on the system. We all have opinions about how things should work. I want to put this to rest, once and for all, but we can’t to it without having a comparative analysis in front of us.
Motion (Kelly/Breckenridge) to direct staff to proceed with a comparative analysis and feasibility study that evaluates the two options for water provisioning in the City of Trinidad: 1) connection to HBMWD in partnership with the Trinidad Rancheria or independently; 2) continuing to operate its own independent municipal water plant. The study should include comparative long-term costs, developmental (growth) impacts, environmental factors, regulatory/legal guidelines, technical/engineering and operational requirements. Staff will bring the RFP for the study back to the Council for final review and seek grant money to fund. Passed 3-2. Yes – Kelly, Breckenridge, Varela. No – Kenny, Tuttle.
City of Trinidad Meeting Minutes: 07-08-2025 10
3. Discussion/Decision regarding Town Hall Renovation Project – Windows, Rot Repair, Etc.
City Manager Tagliaboschi explained that in February staff brought Council an estimate to repair and replace the Town Hall Windows and refurbish and refinish the front porch area. Staff used the best information at the time to estimate the costs of the project. However, after soliciting bids for the project the costs came back more than what Council approved for the two projects.
There were three bids for the project and two of the three were very close at $66,964.99 and $66,379.65. The third quote came in at $44,890. This did not include contingency or dry rot repair. Typically, staff includes about 10% of the base bid for this line item.
This item if approved would be Option 1 of the original proposal as the costs have gone up this seems the most logical and cost-efficient choice; Milgard, Series V400 Tuscany, white vinyl inside and out with grid pattern matching the existing windows. Approximately $3,017 per window = $66,379 including labor to remove and replace, dispose of old windows, related materials. Total with contingency and rot repair = $75,000 Staff recommends the lower of the two bidders and is requesting $75,000 for contingency and rot repair.
The second item on this list is the front entrance to Town Hall which includes a refresh of the paint after electrical work is complete and remove and replace the green carpet which is badly worn. Chief Building Official Dan Dimick has suggested an epoxy coating used on garage floors to provide a more finished appearance. The product selected will have nonslip resistance and should last for many years with little to no maintenance needed other than a power wash once a year or so to keep it looking fresh and clean.
This item was initially estimated at around $4,000 but estimates came in at $11,479 to remove the indoor /outdoor carpet clean, and prep the porch, and use the epoxy style coating to refinish the concrete surface.
Staff is requesting $15,000 for this project in case of extra work to prep the concrete surface occurs.
Staff are requesting a budget adjustment of $90,000 to complete the Town Hall Window Replacement and Rot Repair and Front Porch Surface Rehabilitation Project.
Public comment included:
Susan Rotwein – Trinidad
Appreciate staff planning for the future and taking care of the building.
Paula Levine – Trinidad area resident
Questions about the Yurok Tribe immunity waiver requirement. Mayor Kelly noted that the discussion for that topic has been concluded.
Dick Kieselhorst – Trinidad area resident, owner of adjacent property to the Town Hall Thanked the City for finally making this happen.
Motion (Kenny/Varela) to recognize cost increase adjustments and approve $75,000 for window installation and dry rot repairs, and $15,000 for front porch rehabilitation for a total of $90,000. Passed unanimously.
4. Discussion/Decision to Adopt the Assistant City Manager Job Classification into the City Staff Structure.
City Manager Tagliaboschi explained that the organizational structure of this city is different than most, as the City Manager is a part-time employee, as agreed to under an employment agreement with the Council. That leaves a considerable portion of time when the City Manager is not available for tasks, questions, and onsite.
The City of Trinidad is lucky to have someone on the staff who can fill that role and those needs. Over the past years that person has been our City Clerk Gabriel Adams.
The current labor agreement for the CM is 30 hours per week. The schedule is Monday through Wednesday 8- hour days and 6 hours on Thursday (or around 2 PM). However, there are many weeks when the CM gets the 30 hours in well before Thursday and can adjust those hours accordingly. In addition, the CM is allowed vacation during the year and that also leaves a role to be filled. For a period of time Trinidad was managed by the Council and as such there was generally a council member who could perform the role and work of the CM. Since 2008 There has been a City Manager performing that work.
City of Trinidad Meeting Minutes: 07-08-2025 11
While it has been convenient to have the City Clerk fill in on occasion, it has not been equitable, nor has there been additional compensation for acting in this role. Add to that the increased workload that the Clerk has assumed as the regulatory and policy requirements have evolved to a point that the role now includes much more than a Clerk would be expected to perform. It has been long past time to address this issue and provide a wage and title that reflects the role and responsibilities.
The new Assistant City Manager classification will fix these inequities and gaps in our organizational structure and provide a succession plan, should the Council prefer to use it as such. The role will now include the clerk’s duties, and assisting the City Manager with overseeing assigned town hall staff, finance, payroll, HR, health care insurance, and risk management (workmen’s compensation, liability, property, etc.) cemetery budget support, contract and consultant support. The incumbent provides complex administrative support to the City Manager and elected and appointed officials and serves as liaison with the public and other agencies and stakeholders and other duties as assigned.
The new ACM will serve as acting CM when the CM is not in a working capacity. As such his wage reflects that role and those responsibilities. As the ACM in this organization could be in the acting capacity for the better part of 3.5 days the salary should be within 15-20% of the CM salary. This position was discussed during the FY 25/26 budget workshop in the May 2025 meeting. The salary for this position was budgeted and adopted in the June 2025 meeting.
Staff request approval by the Council to include the new Assistant City Manager classification and spend up to the budgeted amount for this position as allowed in the recently adopted FY25/26 budget. In addition, this position was requested and committed in July 2024, therefore the request includes a $10,000 retroactive bonus included with the pay increase proposed and budgeted this year.
Public comment included:
Steve Madrone – Trinidad area resident, 5th District County Supervisor It’s about time, and we all know this. Adams is our institutional knowledge here in this community and he deserves this. Literally, if you want to know something, you call him. We will miss Joe who has been doing a great job.
Council comments included:
Kelly, Breckenridge, and Varela confirmed their full support of the proposal.
Kenny: Adams will become the Interim City Manager upon Tagliaboschi’s resignation in late August, and extremely well qualified. I’m comfortable giving him this designation. Kelly agreed.
Motion (Kelly/Tuttle) to adopt the Assistant City Manager Job Classification into the City Staff Structure, assigning the title, budgeted pay increase, and duties as described to City Clerk Adams current position, and authorizing the one-time retroactive pay increase of $10,000 for filling this role as committed since July 01, 2024. Passed unanimously.
5. Staff Activity Report – June 2025
Accepted and approved by consensus.
FUTURE AGENDA ITEMS
- Change STR’s in the community to favor long-term rentals (Tuttle read statement from Trinidad School).
Remove lottery and waitlist, lowering the number of rentals and encouraging a hotel revival. - Trail update
- Humboldt Bay Water Feasibility Connection
ADJOURNMENT: 7:55pm.
Submitted by: Approved by:
_____________________________ _____________________________ Gabriel Adams Cheryl Kelly
Trinidad City Clerk Mayor
City of Trinidad Special Meeting Minutes: 08-06-2025 1
MINUTES OF THE SPECIAL MEETING OF THE TRINIDAD CITY COUNCIL WEDNESDAY, AUGUST 06, 2025 (LIVE/HYBRID)
I. CALL TO ORDER
Mayor Kelly called the live-hybrid meeting to order at 6:00pm. Council members in attendance: Kelly, Tuttle, Varela. Breckenridge and Kenny were absent. City Staff in attendance: City Manager Joe Tagliaboschi, City Clerk/ACM Gabriel Adams, Assistant Clerk Anton Souza, and Grant Administrator Angela Cather. Approximately (3) participants were present by video-conference, and (3) were present live at the beginning of the meeting.
II. PLEDGE OF ALLEGIANCE
III. APPROVAL OF THE AGENDA
Motion (Tuttle/Varela) to approve the agenda as submitted. Passed 3-0.
IV. ITEMS FROM THE FLOOR – No items or comments presented. (Three (3) minute limit per Speaker unless Council approves request for extended time.) V. CONSENT AGENDA – No consent items presented.
VI. DISCUSSION/ACTION AGENDA ITEMS
1. Discussion/Decision regarding Resolution 2025-06; Authorizing Staff to Establish a Dedicated, Non-InterestBearing Account at Tri-Counties Bank as required by the Trinidad-Westhaven Emergency Intertie Project Grant Agreement with the State Department of Water Resources (DWR).
City Clerk Adams explained that Trinidad has been awarded a grant from the State Department of Water Resources to fund the Trinidad-Westhaven Emergency Intertie Project. Grant Agreement No. 4600014620 details the City’s obligations to administer the funds and respond to DWR’s reporting and compliance requirements associated with the grant administration. Section 8, ADVANCE PAYMENT, subsection D, IV, 3 requires the grantee to demonstrate that the $417,000 advance payment received is placed in a non-interestbearing account with documentation that includes dates of deposits and withdrawals from that account.
The resolution proposed authorizes and directs the City Manager and Assistant City Manager/City Clerk to establish the non-interest-bearing account on behalf of the City in compliance with DWR grant requirements and applicable banking policies, and close the account at the conclusion of the project, and authorizes signers on the account to be the City Manager, City Clerk/ACM, Mayor, and Mayor Pro-Tem, consistent with the City’s longstanding General Fund account held by Tri-Counties Bank.
There were no comments from the public or Council.
Motion (Kelly/Tuttle) to approve Resolution 2025-06; Authorizing Staff to Establish a Dedicated, Non-InterestBearing Account at Tri-Counties Bank as required by the Trinidad-Westhaven Emergency Intertie Project Grant Agreement with the State Department of Water Resources (DWR). Passed unanimously.
2. Discussion/Decision to Authorize a $70,000 Reserve Budget Adjustment for the Town Hall Exterior Painting Project.
City Manager Tagliaboschi explained that regular maintenance of city infrastructure is not just a good practice to keep the buildings and infrastructure safe and aesthetically pleasing, it also is financially prudent. Neglect of buildings and infrastructure cost more to correct deficient maintenance. This is certainly true of our Town Hall, which is suffering from some dry rot and desperately needed repairs and painting.
At their January 15, 2025 meeting the Council reviewed, discussed, and approved of a list of goals for 2025.
Prominent on the list were Town Hall renovations, with windows and rot repair (in process) and exterior painting.
Staff solicited quotes and Hamanaka Painting submitted a quote with a bid of $58,067.85. This includes a full prime coat, additional topcoat, and cleaning and staining the deck (but does not include repairs.) Staff had planned to wait until next Spring to complete this work but in discussion with the contractor the costs for materials will go up in January.
City of Trinidad Special Meeting Minutes: 08-06-2025 2
The goal would be to begin the preparation and repair process in mid-October as the window replacement project should be well underway and close to complete by that time. The contractor has a long history on the North Coast and is very comfortable getting the work done by years end, as long as the window project has no significant delay.
Staff recommend approving a budget adjustment for the FY 25/26 budget of $70,000 to include repairs and contingency if needed. These funds would come from the Reserve Fund budget.
There was no public comment.
Mayor Kelly asked if the color has been selected, and proposed offering suggestions and a method to collect feedback from the public.
Motion (Kelly/Tuttle) to approve a FY2026 budget adjustment of $70,000 and authorize to City Manager to spend up to the budgeted amount for Town Hall exterior painting contract. Passed 3-0.
3. Discussion/Decision regarding Boardwalk Improvement and Interpretive Visitor Center Agreements between the City of Trinidad and the Cher-Ae Heights Indian Community of the Trinidad Rancheria City Manager Tagliaboschi summarized both agreements as proposed and the connection between the two.
Boardwalk Improvement Agreement: The existing boardwalk extending to the Trinidad Harbor from Edwards Street (both partially located in the City right-of-way and on property held in trust by the United States for the benefit of the Tribe (Tribal Trust Lands) is currently in need of improvement for safe use. The City and Trinidad Rancheria agree to work cooperatively, as both recognize the need to construct, improve and maintain the boardwalk for continued safe use. It is agreed upon that the improvement project and post-project completion maintenance is solely the responsibility of the City. The Trinidad Rancheria agrees to take action to preclude public access to the portions of the boardwalk located on the Tribal Trust Lands but does retain the right to regulate access as appropriate to protect public health and safety. The Trinidad Rancheria also agrees to facilitate reasonable access to portions of the boardwalk located on the Tribal Trust Lands to the City for repair and maintenance activities.
The term of the agreement is thirty (30) years starting from the execution of the agreement, with the option to renew the term of the agreement for two successive ten (10) year periods.
Interpretive Visitor Center Agreement: The Trinidad Rancheria plans to build an interpretive visitor center on Tribal Trust Lands, subject to pre-existing easements. The City holds the pre-existing easements on a portion of the Tribal Trust Lands. To locate the visitor center on previously developed land and to avoid interfering with public access at and near the visitor center, the Trinidad Rancheria wishes to construct a small portion of the visitor center on and within a portion of the Galindo Street Easement.
The term of the agreement is fifty (50) years starting from the execution of the agreement, with the option to renew the term of the agreement for two successive twenty (20) year periods.
City Manager Tagliaboschi explained that the City Planner and Attorney advised that a CDP would be required (by the City) to exchange the 1500 square feet of BIA property with and equal amount of city owned land as proposed by the Rancheria to construct the Interpretive Center as designed. Further, the City must vacate the portion of the Galindo Street right-of-way requested.
Mayor Kelly explained her excitement and support of the Interpretive Center project, and confirmed that the City must follow the legal process and ensure the agreements are sound.
Public comment included:
Jacque Hostler-Carmesin – Trinidad Rancheria
We’re not willing to do a CDP. It will derail the project. A Coastal Commission consistency determination may be required if federal action or funds are involved, but we have the ability to move forward. We can’t start all over again.
City of Trinidad Special Meeting Minutes: 08-06-2025 3
Robert Hemsted – Trinidad Rancheria Vice Chairman
Your planner was concerned about access to the harbor and pier. Somebody sued us and lost regarding public access. Let’s not beat around the bush. Access can’t be blocked. How would we block access to the pier? I don’t understand? The Councilmember that was concerned is not here.
Tagliaboschi explained that he understands the issue, and the Planner’s concern is not blocking the pier. The main issue is allowing development on public right of way with the proper documentation and process.
Jacque Hostler-Carmesin clarified that the public access lawsuit was appealed to the Supreme Court, but they would not hear the case. We have spent hundreds of thousands of dollars on this fee to trust process. None of you have ever done this. We discussed a simple agreement at our lunch meetings and G2G’s. This agreement would work if you weren’t looking at things that could or would go wrong. This is a mistake. You’re being misled by your planner and legal staff. Have you seen the agreement? Council should have had time to consider it.
This derails all the good groundwork that has been made between us. It is our intent and responsibility to keep the Coastal Commission informed of our progress.
Tagliaboschi noted that the agreement was completed earlier today, after staff worked quickly in response to the Rancheria’s requests.
Mayor Kelly explained that this special meeting was called at the Rancheria’s request. We too are frustrated with the situation, but can’t recommend moving ahead with a handshake agreement that staff is concerned with, or without the two absent Councilmembers present. We will commit to work diligently to expedite this through the proper channels. Can you move ahead without the agreement in-hand while we work on it? Jacque Hostler-Carmesin noted any delay will risk the project. We have to move forward, and will advise you to our legal council’s recommendation.
Robert Hemsted expressed frustration, explaining the Rancheria always work well with the City and developed a good partnership. It’s hard not to assume ulterior motives are at play, but I’ve been on the Tribal Council for 14 years and been involved in many successful projects with the City.
There were no public comments.
Council comments included:
Tuttle: Do we need to read the agreement through before voting? I would like to read it before concluding the meeting.
Council adjourned for a 15-minute recess to review the entire agreement.
Kelly: There is a question of the Galindo right-of-way status – whether it is a fee parcel or simple right-ofway/easement. If it’s a right-of-way, then legal is advising the abandonment process in order to formalize this agreement properly. If it’s a fee parcel, then a lot line adjustment will be required and likely a CDP based on the City’s LCP. The City is responsible for making this determination. The second issue is that a CDP may be required for the City to abandon part of the Galindo right-of-way.
Tagliaboschi explained that there does not appear to be a deed for the Galindo Street right-of-way.
Jacque Hostler-Carmesin noted their research concludes this is a right-of-way, and the City as a right to grant an easement over it.
Tim Seward – Trinidad Rancheria Legal Counsel
Clarified the agreement was intended to allow the City to grant the Tribe permission to encroach on the Galindo Street easement. The City can grant an easement, but I don’t understand the process required for that. Bay Street right-of-way was abandoned in recent history, which may help determine the same status for Galindo.
City of Trinidad Special Meeting Minutes: 08-06-2025 4
Varela: I support the project, but there are questions we need to answer before moving forward with an agreement.
Tuttle: Looks like an easement to me.
Jacque Hostler-Carmesin argued there was no reason the City can’t make a decision for its own right-of-way.
Our only other option is to rotate the building footprint to avoid construction on the right-of-way. Many years of work have been put into this project. Could there be a motion to support the Interpretive Center project while authorizing the Rancheria to move forward with construction while the City researches their process? Kelly: Drafted a motion to approve the conveyance of 150 square feet of city property (whether in fee or easement) for the Rancheria for construction of its Interpretive Center, and for staff to take the necessary steps to finalize the appropriate agreements needed for permitting by September 30, 2025, while at the same time making sure we have our processes locked-in. I ran that by staff but they were uncomfortable with that. Tuttle could support this path forward.
Robert Hemsted expressed concern with not having agreements in place before construction, and then finding out later that there’s a change in position by the City. That, he added, would be very detrimental to the partnership.
Tagliaboschi suggested language for the Council to support the project while the staff works to finalize the agreement.
Kelly: A motion to support the project without an agreement in place doesn’t seem very meaningful. I’m concerned with “approving construction” without having the authority to do so.
Tim Seward – Trinidad Rancheria Legal Counsel
It would also be important to at minimum recognize the Rancheria’s need to temporarily encroach on the Galindo Street right-of-way during construction, and authorize with permission to do so.
Jacque Hostler-Carmesin noted she has to direct surveyors and contractors to realign the project if there’s no agreement in place by Monday. If you can tell me that in the next 2 days we can enter into an agreement with a few modifications, then we still have time. Our Notice to Proceed needs to be issued by Monday. If you can use your authority and support the Rancheria and its efforts to build this project then we’re on the same page. I don’t want a temporary license. I’m at the point where it’s either yes or no – not maybe. The Galindo Street right-ofway has been used as an easement. We’ve been using this area for the last 25 years. We aren’t going to do anything wrong there. Attorney’s and planners can make things happen. I appreciate your effort but we’ll have to modify our course on the fly if you can’t make an agreement with us. Support the Rancheria’s construction of the Interpretive Center while you determine whether you can enter into an agreement. I need to tell the surveyors on Monday whether we have to rotate the building.
Motion (Kelly/Tuttle) to support the conveyance of 150sqft of City property whether in fee or easement to the Rancheria, direct staff to take necessary steps to finalize agreements and permits as soon as possible, and support project and the Rancheria proceeding with construction of the Center while at the same time we make sure agreements are in place. Passed 3-0.
Boardwalk agreement was not approved by the Rancheria Tribal Council and will be tabled until further notice.
FUTURE AGENDA ITEMS
ADJOURNMENT: 7:40pm.
Submitted by: Approved by:
_____________________________ _____________________________ Gabriel Adams Cheryl Kelly
Trinidad City Clerk Mayor
09-09-2025 City Council Meeting Minutes Page 1
MINUTES OF THE REGULAR MEETING OF THE TRINIDAD CITY COUNCIL TUESDAY, SEPTEMBER 09, 2025 (LIVE/HYBRID)
I. CALL TO ORDER
Mayor Kelly called the live-hybrid meeting to order at 6:00pm. Council members in attendance: Kelly, Breckenridge, Varela, and Kenny. Tuttle was absent. City Staff in attendance: City Clerk/Interim City Manager Gabriel Adams, Administrative Assistant Anton Souza, and Grant Administrator Angela Cather. Approximately (4) participants were present by video-conference, and (6) were present live at the beginning of the meeting.
II. PLEDGE OF ALLEGIANCE
III. ADJOURN TO CLOSED SESSION
1. Conference with Legal Counsel – Existing Litigation (Calif. Gov. Code Section 54956.9(d)(1)) (1 Case: City of Trinidad vs.
Tsurai Ancestral Society, et. al, Humb. Co. Sup. Court Case No. DR180684
2. Conference with Legal Counsel – Existing Litigation (Government Code § 54956.9) Coastal Development Permit (“CDP”) Appeal, CDP No. 2025-04 (Axel Lindgren Memorial Trail Re-Opening CDP IV. RECONVENE TO OPEN SESSION – No reportable action taken.
V. APPROVAL OF THE AGENDA
Motion (Kenny/Breckenridge) to approve the agenda as amended, pulling consent 3 (Boardwalk Agreement) for discussion. Passed 4-0.
VI. APPROVAL OF MINUTES – 06/10/2025 cc, 07/08/2025 cc, and 08/06/2025 scc Motion (Kenny/Breckenridge) to approve the 06/10/2025 minutes as submitted. Passed 4-0.
July and August minutes were not prepared in time and were postponed until October.
VII. COUNCIL REPORTS/COMMITTEE ASSIGNMENTS
Varela: Nothing to report.
Kenny: HCAOG, Housing needs presentation was made by HCD. It was a very informative session. Budget amendments were also discussed.
Breckenridge: Attended the RREDC meeting. There was no information to report.
Kelly: Attended RCEA meeting on August 28. Approved and attested to the voracity of the 2024 Power Source Disclosure Report. Also attended the LAFCO meeting on September 03, where a closed session was held to reconsider the Kneeland Fire Department annexation proposed. Decision has been continued to the September 17 meeting. Town Hall paint color advisory selection process will be available in the office for members of the public may choose, by vote.
VIII.PUBLIC SAFETY REPORT – City Manager & Law Enforcement HCSO Lt. McCall summarized calls for service, included in the meeting packet.
Interim City Manager Gabriel Adams noted his satisfaction and confidence with the City’s public safety team (HCSO and Pacific Coast Security) that was demonstrated during the vandalism spree that occurred this summer. There was a coordinated response that resulted in effective information sharing, and a possible suspect identified.
Trinidad Rancheria Executive Director Jacque Hostler-Carmesin noted Public Safety Officer Sam Kuckins works heavily with your office and coordinates with the security service in Trinidad.
IX. ITEMS FROM THE FLOOR
(Three (3) minute limit per Speaker unless Council approves request for extended time.) 09-09-2025 City Council Meeting Minutes Page 2
Paula Levine – Trinidad
Asked that the Water Advisory Committee’s objectives to be considered by the City Council. Possible future annexation of Mill Creek Lane should include a short survey to all residents asking if they’d be included. Would like to see a monthly expense progress report on the Humboldt Bay Water RFP. Council should consider reinstating the WAC.
X. CONSENT AGENDA
1. Financial Statements – July 2025
2. Law Enforcement Report – August 2025.
3. Boardwalk Improvement Agreement Between the City of Trinidad and Cher-Ae Heights Indian Community of the Trinidad Rancheria.
Mayor Kelly explained that the Rancheria has directed the City to pursue a Right of Way agreement with the BIA instead of considering the proposed boardwalk agreement that has been rejected by Tribal Council.
Executive Director Jacque Hostler-Carmesin echoed that this formal process should be pursued.
Kenny: Asked Vice-Chairman Hemsted if the status quo can still be achieved with the boardwalk being used by the public during the process of pursuing the easement.
Robert Hemsted – Trinidad Rancheria Vice Chairman
Unaware of the Rancheria saying the City was not allowed to use the boardwalk. In order to do the project we would appreciate the City going through the proper application instead of through an undocumented handshake agreement. We allow public access to the Harbor.
Interim City Manager Adams noted this delay will hold up the boardwalk improvement project. Without a land tenure agreement in place, the project cannot go forward. Per Capita funding will expire in 2028 so there is still time. In the meantime, the City will continue with minor repairs as-needed, in cooperation with the Rancheria’s maintenance team as landowner of the improvements.
By consensus, Council directed staff to pursue the Right-of-Way process with the BIA as recommended by the Rancheria for Boardwalk land tenure agreement, and bring it back for approval (if needed) in October.
4. Resolution 2025-07; Updating the Building Permit Fee Schedule.
5. City Response to a letter of inquiry from the California Department of Housing and Community Development regarding implementation of the City’s Housing Element.
6. Authorize staff to submit a project application to the Humboldt County Association of Governments (HCAOG) for 2026 State Transportation Improvement Program (STIP) funding to rehabilitate the pavement on Edwards Street.
Motion (Kenny/Breckenridge) to approve consent agenda as amended, pulling the Boardwalk item 3 for discussion. Passed 4-0.
XI. DISCUSSION/ACTION AGENDA ITEMS
1. Accept Resignation of Councilmember Carrie Varela and Authorize Staff to Begin Recruitment to Fill the Vacancy.
Interim City Manager Gabriel Adams explained that Councilmember Carrie Varela has submitted a letter of resignation. The Council must first act by accepting the resignation, and authorize staff to begin recruitment.
California Election law mandates the vacancy be filled by appointment within 60 days or a special election must be held.
Varela was elected in November 2024 and will have served 8 months of a 4-year term upon acceptance of her resignation. The City must actively seek a replacement for the remainder of her term through December 2028*.
*A successful candidate will be able to serve until the next General Election (November 2026). If they wish to continue beyond that date and serve the full term, they will have to complete the nomination process next summer to have their name appear on the November 2026 ballot, and win that election seat in order to serve the full term through December 2028.
09-09-2025 City Council Meeting Minutes Page 3
The current Councilmember terms are:
Kelly Term Expires December 2026
Tuttle Term Expires December 2026
Breckenridge Term Expires December 2026
Vacant Term Expires December 2028 - subject to a certification vote in November 2026.
Kenny Term Expires December 2028
Basic eligibility requirements for serving on the City Council are:
- Must reside inside the city limits
- Must be a registered voter, inside the City limits.
Adams further explained that the City Council is responsible for appointing a new member to fulfill the remaining term, and may set whatever qualifications, criteria, and experience they feel is necessary for the applicants to have. Staff will begin the outreach immediately following the Council’s acceptance of Varela’s resignation, and direction to proceed with recruitment.
Councilmember Varela thanked the Council and community for accepting her in this role, and offered support to her replacement if needed. I’m happy to fill the role through meeting tonight if fellow Councilmembers would be ok with it.
Council comments included:
Kenny: Varela’s participation may taint any votes taken tonight, and would appreciate her participation while abstaining from votes. I may overlook potential problems, and thanked her for participation in the great American experiment of democracy. Wished her success in her future endeavors.
Kelly: Comfortable with Varela participating, but abstaining from votes as well.
Public comment included:
Jeff Bairey – Trinidad
Upon resignation of a position, it is effective immediately.
Motion (Breckenridge) to Accept Resignation of Councilmember Carrie Varela as of September 10, allowing her to vote on matters tonight. Motion failed due to lack of second.
Motion (Kelly/Kenny) to accept resignation of Varela, support her participation for the remainder of tonight’s meeting while abstaining from votes, and authorize staff to begin recruitment to fill the vacancy. Passed 3-0.
2. Discussion/Decision regarding Resolution 2025-08; Authorizing the City Manager to Sign a Memorandum of Agreement Between with the County of Humboldt, Division of Environmental Health, to Continue Serving as the City Health Officer.
Interim City Manager Adams explained that the Humboldt County DEH provides a variety of services for regulated facilities throughout the county, including those located in incorporated cities. Services such as restaurant inspections and plan reviews, pool inspections, body art facility inspections, hazardous materials oversight, solid waste handling facility inspections, and onsite wastewater treatment system (OWTS) design and inspections are provided on a regular basis. The authority and responsibility for completing these services is articulated in outdated agreements, local referenda and codes, and State law. Trinidad’s agreement with DEH dates to 1979 with a minor amendment in 1987 to address fee updates. This agreement is significantly outdated, and the breadth of services DEH provides has substantially increased since then.
City Planner Trever Parker further explained that State laws authorize the DEH to administer certain environmental health programs throughout the county, with the agreement of the governing board of the incorporated city, for the performance of health officer functions for any or all enforcement functions within the city related to ordinances of public health and sanitation, including inspections and other related functions as 09-09-2025 City Council Meeting Minutes Page 4
stated in California Health and Safety Code Section 101400, et seq. as well as California Government Code Sections 23008 and 51300, et seq. DEH will complete Organics Waste Recovery Inspections, required by SB1383 and Humboldt County Code Section 521-13, within the unincorporated area of the county and can offer inspections for Tier 1 and 2 edible food generators within city limits. Additionally, if cities choose to adopt the recently approved County Tobacco Retail Licensing Ordinance, DEH can provide oversight within city limits and reduce illegal tobacco marketing and sales to minors.
The primary service DEH currently provides in the City is to oversee the permitting and construction/repair of Onsite Wastewater Treatment systems (OWTS). (They do not implement the City’s OWTS Management Program (operating permits)). Other services include retail food permitting and inspections, recreational health – public beaches (bacterial monitoring and posting), hazardous materials (e.g. storage tanks at the gas station), and geotechnical drilling.
DEH also responds to a variety of complaints from the community ranging from rabies reports to foodborne illness, to hazardous materials spills and others. Some complaints come from residents of incorporated cities of the county and are frequently associated with properties within city limits, including Trinidad. Currently DEH has oversight of approximately 1,626 facilities in the incorporated cities including 82 facilities in the City of Trinidad.
Updating the agreement between the City and DEH will clarify which regulatory services DEH will provide, including response to complaints, and to offer new services.
Regulatory services will be billed to individual facilities based on the current Humboldt County Schedule of Fees. Most of the fees are covered by the facility owner(s) through permit fees. Complaint responses, unless related to enforcement actions, will be billed to the incorporated cities based on the responding program, time, and hourly rates as published in the Humboldt County Schedule of Fees. Enforcement actions will be billed on a case-by-case basis to the responsible parties in accordance with applicable regulations. The attached MOA template has been approved by the County Board of Supervisors and reviewed by both the City Attorney and County Counsel. The template may be modified to best serve the needs of Trinidad and will be reviewed by Humboldt County, and the City on a five-year cycle.
Public comment included:
Patti Fleschner – Trinidad
Asked about how this will affect the current OWTS permitting process handled by the City. City Planner Parker noted the City will continue to handle the operating permits, and the County will continue to handle system repair permits, etc.
Council comments included:
Kenny: After reading through the OWTS ordinance, it’s clearly helpful to have the expertise of the County to help our residents. This is a positive step forward to keep things running smooth.
Motion (Breckenridge/Kelly) to Approve Resolution 2025-08, which does the following:
A. Approves the Memorandum of Agreement (MOA) between the City of Trinidad and Humboldt County Department of Health and Human Services (DHHS), Public Health (PH), Division of Environmental Health (DEH) to implement services within the City;
B. Authorizes the City Manager, or a designee thereof, to execute the agreement; C. Authorizes the City Manager, or a designee thereof, to sign minor amendments and supplemental documents directly related to the MOA upon approval of the City Attorney; and D. Authorizes City staff to work out details of implementation with DEH staff. Passed 3-0.
3. Discussion/Decision regarding First Reading of Ordinance 2025-03; Amending Chapter 8.04 and 13.12 of the Trinidad Municipal Code Defining Authority, Responsibilities, and Duties of the County Health Officer While Acting as the City of Trinidad Health Officer.
Interim City Manager Adams explained that in order to better define the Health Officer and their role and to implement the MOA, staff have proposed this ordinance to amend the Trinidad Municipal Code. The amendments include Chapter 8.04 (Health Officer) and Chapter 13.12 (OWTS Ordinance). The ordinance amendments cover all services offered by DEH, but not all services will be utilized by Trinidad at this time. It gives DEH appropriate authority to implement the MOA in the City. Note that although DEH will respond to and 09-09-2025 City Council Meeting Minutes Page 5
investigate complaints, code enforcement / nuisance abatement responsibility will generally be with the City if a violation is found and not immediately corrected.
There was no public comment.
Motion (Breckenridge/Kenny) to waive the full reading and approve the first reading of Ordinance 2025-03 by title only, amending sections of the Trinidad Municipal relating to the Health Officer and providing a regulatory framework for implementing the MOA. Passed 3-0.
4. Discussion/Decision regarding Edwards Street Crosswalk Safety Improvements.
Interim City Manager Adams explained that the Edwards Street HSIP road safety improvements were discussed at length at the January and February 2025 Council meetings. Of particular concern to the nearby neighbors were the flashing beacon pedestrian crosswalk signs installed on Edwards Street at Hector and Galindo Streets as part of the safety enhancements designed by City Engineer Josh Wolf of GHD. Wolf did not recommend removing any of the safety elements, but suggested modification alternatives and associated costs. The City’s insurer and risk manager (CIRA) recommended the City maintain design immunity to avoid exposure in the event of a future traffic incident involving a pedestrians at each crosswalk.
After several meetings where the public expressed their feedback about the signage, the Council directed staff to seek a second opinion from another engineering firm with the goal of finding an airtight solution that eliminated the crosswalk beacons and preserve design immunity.
Former City Manager Joe Tagliaboschi combined his own contacts and connections with a referral from a Councilmember to search for a willing engineer to take on the project. Of the 10 names contacted, only one agreed to review the design and possibly remove the flashing beacon signage. After many months of discussion, that engineer informed the City Manager that not only could he not find a way to reverse engineering the installation, but his insurance company had also refused to cover his work if he were to continue with this project.
NEW INFORMATION FOR CONSIDERATION:
CIRA: Although CIRA Risk Managers do not advise removing safety enhancements as designed and constructed by the City Engineer, they did not explicitly state the crosswalks would be excluded from coverage should an accident occur. The only time that Trinidad experienced a defined coverage exclusion was during the Van Wycke Trail closure. That was unique in that there were known, failed, documented, improvements that put coverage at risk if an injury occurred. Design Immunity would be reviewed, along with data suggesting the City ignored a known safety risk, nuisance, or hazard.
HSIP Project Status: After a recent consultation with the City Engineer, Wolf stands firm on his design and suggested modifications listed in the February discussion staff report (see below). He also cautioned that the project has not been closed out yet due to a recent observation made by a resident about the failed thermoplastic crosswalk and shoulder markings installed by RAO Construction’s sub for the project. Wolf contacted RAO and notified them of the failure that will not be accepted by the City. RAO has until the project close-out deadline to make repairs that satisfy the City. The final project deadline is December 31, 2025.
Removing the crosswalk signage will put the City at risk of having to pay the HSIP project grant fund back $10k/intersection = $20,000. The risk is even higher (and certain) if removal occurs prior to final project close-out.
Peak-Season Observations & Trends: Since the last discussion the City has had a few of the busiest months of the year to observe how the public interacts with the crosswalks. It would be worth adding this to the discussion, before reaching any conclusions.
Council questions included:
Breckenridge: The intersection at Parker Street and Trinity is dangerous. I feel at risk when crossing there.
Could the beacons be moved there and still covered by the grant? 09-09-2025 City Council Meeting Minutes Page 6
Varela: Is there some usage data through the beacon device that can be tracked? Adams was unsure but agreed to look into it.
Kenny: Concur with the City Manager’s recommendation to close out the grant before doing anything. I have not changed my position feeling the crosswalks are good, but the flashing signs do not square with the visual uniqueness of where we live. Inclined to find a way to remove them without sacrificing design immunity with clear findings, should we go that route. 1) lack of prior history of car vs. pedestrians at that location, 2) no visual impairments of the oncoming intersection, 3) low speed limit on Edwards, 4) decreased effectiveness on overuse of RRFB’s., and 5) outreach didn’t happen on Edwards and signs are heavily regulated. Visitors from out of town are used to seeing these, but we shouldn’t do anything until we close out the grant – and until we have a full Council. Maybe we can sell the RRFB’s to another city.
Breckenridge: Can these signs be transferred elsewhere? City Manager Adams offered to look into it.
Kelly: If there was a proposal to move them, we should go through proper outreach with plenty of communication prior.
Public comment included:
Andrew Davis – Trinidad
Hector Street resident, observing them on a daily basis. People do not use the sign nor crosswalk. I challenge that crosswalk’s necessity. I’m comfortable waiting for the grant to close out before making any final decision.
Also, the extra area along Edwards Street at the crosswalk is a place for vehicles to stop and take photos.
Jeff Bairey – Trinidad
Agree with Davis’s comments about pedestrian habits. Nobody goes all the way down Edwards to Galindo and uses the crosswalk. That one is unnecessary too. I appreciate personal observations, but we need a real traffic study, done by a real engineer, analyzing speed, frequency, and patterns. We have never done that, and GHD should have done this before these crosswalks were considered. There was never any indication Edwards was unsafe without these signs. GHD came up with this grandiose design and spent free money.
I’m ok with letting this go for a few months while the grant closes out. After that, let’s talk seriously about getting a City Engineer that lives here or close enough to know what we value. I get a very distinct impression from GHD, a global engineering company based out of Australia, that they obviously don’t care about what we care about (viewshed) and the important things of our small-town culture. He just wants to over-design this thing, and spend time earning money on improvements that may or may not be needed, without compromise.
I’d like all signs to go, but in the spirit of compromise he wouldn’t even consider. There alternatives that were not researched. You don’t get a lot of engineering for $7,500. Safety is paramount to everyone. I don’t appreciate the opinion that viewshed is more important than safety.
Elaine Weinreb – Trinidad Area Resident
There is a lack of understanding of who has right-of-way at intersections. Why isn’t the City pursuing a better solution, instead, for dysfunction junction (entry of town).
Motion (Kenny/Breckenridge) to table the item to a future meeting. Passed 3-0.
5. Staff Activity Report – August 2025
Interim City Manager summarized staff activities detailed in a report included in the meeting packet.
Council comments included:
Breckenridge: Councilmember Tuttle commented last month about vacant homes and impacts of STR’s on School enrollment. He asked the Council to reconsider the current cap and possibly lower the number of permitted units to change this dynamic. Could we possibly get a refresher on the STR cap? Varela: The School received a last minute enrollment boost that met their overall goal for the year.
Kelly: G2G with Yurok Tribe and Trinidad Rancheria, with topics to include the dispensation of the 12.5 Acres, and others.
09-09-2025 City Council Meeting Minutes Page 7
FUTURE AGENDA ITEMS
- G2G with Yurok and Trinidad Rancheria.
ADJOURNMENT: 8:00pm.
Submitted by: Approved by:
_____________________________ _____________________________ Gabriel Adams Cheryl Kelly
Trinidad City Clerk Mayor
CONSENT AGENDA ITEM 1
SUPPORTING DOCUMENTATION ATTACHED
1. Financial Statements – August 2025
CONSENT AGENDA ITEM 2
SUPPORTING DOCUMENTATION ATTACHED
2. Law Enforcement Report – September 2025.
CONSENT AGENDA ITEM 3
SUPPORTING DOCUMENTATION ATTACHED
3. Second Reading of Ordinance 2025-03; Amending Chapter 8.04 and 13.12 of the Trinidad Municipal Code Defining Authority, Responsibilities, and Duties of the County Health Officer While Acting as the City of Trinidad Health Officer.
CITY OF TRINIDAD STAFF REPORT
DATE: Tuesday, October 14, 2025
TO: Mayor and City Council
FROM: Gabriel Adams, Interim City Manager
AGENDA TITLE:
Second Reading of Ordinance 2025-03; Amending Chapter 8.04 and 13.12 of the Trinidad Municipal Code Defining Authority, Responsibilities, and Duties of the County Health Officer While Acting as the City of Trinidad Health Officer.
STAFF RECOMMENDATION:
Consider information introduced and unanimously approved at the first reading in September, and approve the second reading by the following consent motion:
Waive full reading and approve the second reading of Ordinance 2025-03 by title; An ordinance of the City of Trinidad Amending Chapter 8.04 and Chapter 13.12 of the Municipal Code Designating the County of Humboldt Health Officer as the City’s Health Official by Agreement with Duties as Assigned.
DISCUSSION/BACKGROUND:
Ordinance 2025-03: In order to better define the Health Officer and their role and to implement the MOA, staff have proposed this ordinance to amend the Trinidad Municipal Code. The amendments include Chapter 8.04 (Health Officer) and Chapter 13.12 (OWTS Ordinance). The ordinance amendments cover all services offered by DEH, but not all services will be utilized by Trinidad at this time. It gives DEH appropriate authority to implement the MOA in the City. Note that although DEH will respond to and investigate complaints, code enforcement / nuisance abatement responsibility will generally be with the City if a violation is found and not immediately corrected.
Process: The MOA and Ordinance were introduced and unanimously approved by the Council on September 09.
A second reading with proper notification is required by law to be held no less than 14 days from the introduction date. The ordinance will become effective 30 days following approval of the second reading.
ATTACHMENTS
- Ordinance 2025-03
City of Trinidad Ordinance 2025-03
TRINIDAD CITY HALL Cheryl Kelly, Mayor
P.O. Box 390 Gabriel Adams, City Clerk
409 Trinity Street
Trinidad, CA 95570
(707) 677-0223
ORDINANCE NO. 2025-03
AN ORDINANCE OF THE CITY OF TRINIDAD AMENDING
CHAPTER 8.04 AND CHAPTER 13.12 OF THE MUNICIPAL CODE DEFINING AUTHORITY,
RESPONSIBILITIES, AND DUTIES OF THE COUNTY HEALTH OFFICER WHILE ACTING AS THE CITY OF TRINIDAD HEALTH OFFICER.
WHEREAS, California Health and Safety Code Section 101460 requires the City of Trinidad (“City”) to retain a Health Officer either through appointment or by arrangement with the County of Humboldt (“County”); and WHEREAS, the City has entered into a memorandum of understanding with the County to provide for the County Health Officer to perform any and all environmental health functions within the City as authorized under California Health and Safety Code Section 101400; and WHEREAS, the Municipal Code is hereby updated to provide a clear articulation of the authority, responsibilities, and duties of the County Health Officer while acting as the City Health officer or while otherwise operating under City authority;
WHEREAS, proper Municipal Code provisions are essential to the performance of Health Officer duties, a position paramount to the health and safety of the City, City residents, City visitors, and the environment; WHEREAS, existing City Municipal Code related to the On-Site Wastewater Treatment System does not sufficiently provide for duties and responsibilities related to operation and regulation in kind.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TRINIDAD DOES ORDAIN AS FOLLOWS:
Section 1. Chapter 8.04 of the Trinidad Municipal Code is amended to read as follows:
8.04.010 Office Created. The City shall maintain the office of the City Health Officer in accordance with California Health and Safety Code Section 101460.
(a) As authorized by the City Council and under authority of Health and Safety Code Section 101400, the County of Humboldt Health Officer is appointed by agreement to serve as the City Health Officer. The County of Humboldt Health Officer’s authorities and duties shall be confined to only those explained or provided for in the executed memorandum of understanding between the County of Humboldt and City.
(b) The City Council retains authority to at any time discontinue County Health Officer services and may appoint a City Health Officer under general City employee appointment procedures instead.
8.04.020 Duties Generally. The office of the City Health Officer shall have authority and duty to perform all functions necessary for the health and safety of the City, all within its jurisdiction, and the environment, as provided under this Municipal Code and state and federal laws. (a) If the City Health Officer position is served by the County of Humboldt Health Officer, such officer shall have additional authority and duty to perform all additional functions or responsibilities as provided in the Humboldt County Municipal Code. In the case of any conflicting provisions between City Municipal Code and the Humboldt County Municipal Code, the provisions of the Humboldt County Municipal Code shall control.
City of Trinidad Ordinance 2025-03
8.04.030 Duties Specifically. In addition to all general duties as provided in Section 8.04.020, the City Health Officer shall perform the additional duties and responsibilities as necessary:
(a) Review applications and issue construction and repair permits. (b) Conduct conformance and final inspections in conjunction with issued construction repair permits. (c) Prepare recommendations for updating City sewage disposal regulation in conformance with California law and the North Coast Basin Plan.
(d) Those duties provided for in Chapter 13.12 of the City Municipal Code.
8.04.040 County Health Officer Service Funding. For any services provided by the County of Humboldt Health Officer, the County of Humboldt is authorized to assess fees and charges against persons served in order to fully recover costs expended by the County of Humboldt for providing such Health Officer services.
8.04.050 County of Humboldt Health and Safety Programs. As established in the Memorandum of Understanding between the City and County of Humboldt, if such memorandum is active, the Health Officer shall recommend for approval by the City Council regulations as necessary to comply with County of Humboldt programs related to:
(a) Retail food permitting and inspection.
(b) Organized camps and detention facilities.
(c) Swimming pools and spas.
(d) Recreational health related to public beaches.
(e) Vector and animal control.
(f) Body art.
(g) Hazardous materials.
(h) Tobacco retail licensing.
(i) Land use permits.
(j) Development permits.
(k) Business licenses.
(l) Water well construction and abandonment.
(m) Liquid waste.
(n) State small public water systems.
8.04.060 Enforcement of County of Humboldt Health and Safety Programs. The County of Humboldt Health Officer, if so appointed, shall provide for compliance assurance, enforcement, and claims investigation, and may utilize the County of Humboldt Division of Environmental Health to complete such duties.
Section 2. Section 13.12.110 of the Trinidad Municipal Code is amended to read as follows:
13.12.110 Sewage Disposal Regulations. The health officer shall issue such regulations as deemed necessary to carry out the provisions of this chapter. The sewage disposal regulations issued by the health officer under this section shall become effective when adopted by resolution of the city council and shall be City of Trinidad Ordinance 2025-03
incorporated into this chapter as Appendix C. Regulations issued under this section may be amended from time to time by the health officer after resolution by the city council. All approved and effective regulations are available to the public for viewing or download on the City website or at City Hall. Physical copies of such regulations will be provided at cost on a per-page basis. All proposed regulations, shall:
(a) Be consistent with the intent and purpose of this chapter. (b) Be consistent with the North Coast Basin Plan, or are otherwise approved by the North Coast Regional Water Quality Control Board.
(c) Recognize the most current technical information relevant to the provisions of this chapter. (d) Provide for exceptions where strict application of this chapter or regulations issued would cause substantial personal hardship upon the occupants of the building or place in question and where appropriate to preserve public safety and water quality. (e) Be designed to minimize or eliminate public nuisance or the potential thereof. (f) Fully consider the cumulative impact of multiple single sewage disposal systems.
PASSED AND ADOPTED BY THE TRINIDAD CITY COUNCIL of Humboldt County of the State of California this 09th day of September, 2025, by the following vote:
First Reading: Tuesday, September 09, 2025
Second Reading: Tuesday, October 14, 2025
Ayes:
Noes:
Absent:
Abstain:
Attest:
________________________ _________________________
Gabriel Adams Cheryl Kelly
Trinidad City Clerk Mayor
CONSENT AGENDA ITEM 4
SUPPORTING DOCUMENTATION ATTACHED
4. Receive/Accept FY2023-2024 Audit Prepared by JJACPA.
CITY OF TRINIDAD STAFF REPORT
DATE: Tuesday, October 14, 2025
TO: Mayor and City Council
FROM: Gabriel Adams, Interim City Manager
AGENDA TITLE:
Receive/Accept FY2023-2024 Audit Prepared by JJACPA.
STAFF RECOMMENDATION:
Review the FY2024 audited financial statements, management representation letter, and internal controls memo, and consider approval/acceptance by consent.
DISCUSSION/BACKGROUND:
Retirement of Trinidad’s prior auditor Ralph Marcello in 2022, along with several other staffing and management complications triggered a delay in producing the audited financial statements in a timely manner for fiscal years 2023 and 2024.
FY2023: In August 2024 the City secured a new auditing firm, JJACPA, Inc. Their audit service began in September 2024 with review of the financial statements from fiscal year ending June 30, 2023, which concluded by Council acceptance on March 11, 2025.
FY2024: The next audit for fiscal Year ending June 30, 2024 was conducted in May-June 2025 and is now before Council for review. The final step after the audit field work, statements, and findings are produced is for City management to review and verify the draft report. Former City Manager Joe Tagliaboschi’s resignation in August disrupted the timeline for the final steps needed for the audit to conclude.
The statements were analyzed closely during the current year budget development process, as the results of the prior year are needed to anticipate expense and revenue projections. The only issue identified in the audit report was that it was not performed within 12-months following the closure of the prior FY (per government code referenced).
FY2025: Accepting FY2024 Audit (consent agenda item 4), and the engagement letter with JJACPA for preparing FY2025 (consent agenda item 5) will bring the City back into timely reporting compliance after a two consecutive year delays.
ATTACHMENTS
- Internal Control Letter
- Management Representation Letter
- Audited FY2024 Financial Statements
CITY OF TRINIDAD
COMMUNICATION WITH THOSE CHARGED WITH GOVERNANCE AND
COMMUNICATION OF INTERNAL CONTROL RELATED MATTERS
JUNE 30, 2024
7080 Donlon Way, Suite 204, Dublin, CA 94568 ● phone (925) 556-6200 ● fax: (707) 232-6226 1102 South Main Street, #1, Fort Bragg, CA 95437 ● phone (707) 964-6325 www.jjacpa.com
September 29, 2025
City Council
City of Trinidad
Trinidad, California
We have audited the basic financial statements of the City of Trinidad (City) as of and for the year ended June 30, 2024 and have issued our report thereon dated September 29, 2025. Professional standards require that we advise you of the following matters relating to our audit.
Our Responsibility in Relation to the Financial Statement Audit As communicated in our engagement letter dated April 21, 2025, our responsibility, as described by professional standards, is to form and express opinions 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 entity’s internal control over financial reporting. Accordingly, as part of our audit, we considered the internal control of the 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.
Planned Scope and Timing of the Audit
We conducted our audit consistent with the planned scope and timing we previously communicated to you.
Compliance with All Ethics Requirements Regarding Independence The engagement team, others in our firm, as appropriate, and our firm has complied with all relevant ethical requirements regarding independence.
Qualitative Aspects of the Entity’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 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 2023-24. 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 are useful lives of capital assets (“useful lives”).
Management’s estimate of the useful lives is based on experience with and observation of capital assets, by category (e.g. infrastructure) as well as industry standards, when applicable (i.e. buildings).
We evaluated the key factors and assumptions used to develop the useful lives 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 the City’s financial statements relate to commitments and contingencies.
Significant Difficulties Encountered during the Audit
Although we ultimately received full cooperation of management and believe that we were given direct and unrestricted access to the City’s officials and senior management, we experienced significant difficulties in the performance of the audit owing to unreasonable delays by management in the overall audit process. These unreasonable delays, such as the delay of management’s review of the financial statements, significantly added to the time and related cost of the audit.
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. Management has corrected all identified misstatements 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.
None of the misstatements identified by us as a result of our audit procedures and corrected by management were material, either individually or in the aggregate, to the financial statements taken as a whole or applicable opinion units.
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’s financial statements or the auditor’s report. No such disagreements arose during the course of the audit.
Representations Requested from Management
We have requested certain written representations from management, which are included in an attached letter dated September 29, 2025.
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, and to our knowledge, there were no consultations with other accountants regarding auditing and accounting matters.
Other Significant Findings or Issues
In the normal course of our professional association with the 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’s auditors.
Communication of Internal Control Related Matters
In planning and performing our audit of the financial statements, we considered the City’s internal control over financial reporting (internal control) to determine the 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 was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that have not been identified. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be significant deficiencies. We did identify certain deficiencies in internal control, described in the accompanying Schedule of Findings and Responses as item 2024-001 that we consider to be a material weakness.
This report is intended solely for the information and use of the City Council and management of the City and is not intended to be and should not be used by anyone other than these specified parties.
Very truly yours,
]ÉáxÑ{ ] TÜv{?VcT
JOSEPH J ARCH, CPA
President/CEO
JJACPA, INC
City of Trinidad
Schedule of Findings and Responses
For the year ended June 30, 2024
Section I – Financial Statement Findings
Finding 2024-001
Material Weakness of Noncompliance with California Government Code – Filing Deadline Expiration
Criteria: California Government Code, Section 26909, (a) (2), requires Cities to file an annual audit of the accounts and records with the California State Controller within 12 months of the end of the fiscal year.
Condition: For the year ended June 30, 2024 the City of Trinidad (City) did not file an annual audit of the accounts and records with the California State Controller within 12 months of the end of the fiscal year.
Cause: Management of the City has not implemented procedures to meet the filing requirements outlined in the California Government Code.
Effect: By not filing the appropriate reports with the State Controller, the City is in violation of the California Government Code. The information reported to the public and other government agencies is not timely or relevant to current City operations.
Recommendation: Management should file the audited financial statements for the year ended June 30, 2024 immediately. Additionally, the City should implement procedures for meeting the filing requirements outlined in the California Government Code in order to provide timely reporting for the fiscal year ended June 30, 2025.
Responsible Official’s Response: The City of Trinidad agrees with the audit recommendation and recently implemented management changes and procedures to ensure timely filings are prioritized each year.
Section II – Status of Prior Year Audit Findings
Finding 2023-001
See current year finding 2024-001.
September 29, 2025
JJACPA, Inc.
7080 Donlon Way, Suite 204
Dublin, CA 94568
This representation letter is provided in connection with your audit of financial statements of the governmental activities, business-type activities, each major fund, the aggregate remaining fund information, and the budgetary comparison information of the City of Trinidad(City) as of June 30, 2024 and for the year then ended, and the related notes to the financial statements, for the purpose of expressing opinions on whether the basic financial statements present fairly, in all material respects, the financial position, results of operations, and cash flows, where applicable, of the various opinion units of the City in conformity with accounting principles generally accepted for governments in the United States of America (U.S. GAAP).
Certain representations in this letter are described as being limited to matters that are material.
Items are considered material, regardless of size, if they involve an omission or misstatement of accounting information that, in the light of surrounding circumstances, makes it probable that the judgment of a reasonable person relying on the information would be changed or influenced by the omission or misstatement.
We confirm that, to the best of our knowledge and belief, having made such inquiries as we considered necessary for the purpose of appropriately informing ourselves as of September 29, 2025:
Financial Statements
• We have fulfilled our responsibilities, as set out in the terms of the audit engagement dated April 21, 2025, for the preparation and fair presentation of the financial statements of the various opinion units referred to above in accordance with U.S. GAAP. • We acknowledge our responsibility for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. • We acknowledge our responsibility for the design, implementation, and maintenance of internal control to prevent and detect fraud.
• We acknowledge our responsibility for compliance with the laws, regulations, and provisions of contracts and grant agreements.
• We have reviewed, approved, and taken responsibility for the financial statements and related notes.
• We have a process to track the status of audit findings and recommendations. • We have identified and communicated to you all previous audits, attestation engagements, and other studies related to the audit objectives and whether related recommendations have been implemented.
• Significant assumptions used by us in making accounting estimates, including those measured at fair value, are reasonable.
• Related party relationships and transactions have been appropriately accounted for and disclosed in accordance with the requirements of U.S. GAAP. • All events subsequent to the date of the financial statements and for which U.S. GAAP requires adjustment or disclosure have been adjusted or disclosed. • The effects of all known actual or possible litigation and claims have been accounted for and disclosed in accordance with U.S. GAAP.
• All component units, as well as joint ventures with an equity interest, are included and other joint ventures and related organizations are properly disclosed. • All funds and activities are properly classified.
• All funds that meet the quantitative criteria in GASB Statement No. 34, Basic Financial Statements—and Management's Discussion and Analysis—for State and Local Governments, and GASB Statement No. 37, Basic Financial Statements—and Management's Discussion and Analysis—for State and Local Governments: Omnibus as amended, for presentation as major are identified and presented as such and all other funds that are presented as major are considered important to financial statement users. • All components of net position, nonspendable fund balance, and restricted, committed, assigned, and unassigned fund balance are properly classified and, if applicable, approved. • Our policy regarding whether to first apply restricted or unrestricted resources when an expense is incurred for purposes for which both restricted and unrestricted net position/fund balance are available is appropriately disclosed and net position/fund balance is properly recognized under the policy.
• All revenues within the statement of activities have been properly classified as program revenues, general revenues, contributions to term or permanent endowments, or contributions to permanent fund principal.
• All expenses have been properly classified in or allocated to functions and programs in the statement of activities, and allocations, if any, have been made on a reasonable basis. • All interfund and intra-entity transactions and balances have been properly classified and reported.
• Special items and extraordinary items have been properly classified and reported. • Deposit and investment risks have been properly and fully disclosed. • Capital assets, including infrastructure assets, are properly capitalized, reported, and if applicable, depreciated.
• All required supplementary information is measured and presented within the prescribed guidelines.
• With regard to investments and other instruments reported at fair value:
- The underlying assumptions are reasonable and they appropriately reflect management’s intent and ability to carry out its stated courses of action. - The measurement methods and related assumptions used in determining fair value are appropriate in the circumstances and have been consistently applied. - The disclosures related to fair values are complete, adequate, and in conformity with U.S. GAAP.
- There are no subsequent events that require adjustments to the fair value measurements and disclosures included in the financial statements.
Information Provided
• We have provided you with:
- Access to all information, of which we are aware that is relevant to the preparation and fair presentation of the financial statements of the various opinion units referred to above, such as records, documentation, meeting minutes, and other matters; - Additional information that you have requested from us for the purpose of the audit; and
- Unrestricted access to persons within the entity from whom you determined it necessary to obtain audit evidence.
• All transactions have been recorded in the accounting records and are reflected in the financial statements.
• We have disclosed to you the results of our assessment of the risk that the financial statements may be materially misstated as a result of fraud. • We have no knowledge of any fraud or suspected fraud that affects the entity and involves:
- Management;
- Employees who have significant roles in internal control; or - Others where the fraud could have a material effect on the financial statements. • We have no knowledge of any allegations of fraud, or suspected fraud, affecting the entity’s financial statements communicated by employees, former employees, vendors, regulators, or others.
• We are not aware of any pending or threatened litigation and claims whose effects should be considered when preparing the financial statements.
• We have disclosed to you the identity of the entity’s related parties and all the related party relationships and transactions of which we are aware.
• There have been no communications from regulatory agencies concerning noncompliance with or deficiencies in accounting, internal control, or financial reporting practices. • The City has no plans or intentions that may materially affect the carrying value or classification of assets and liabilities.
• We have disclosed to you all guarantees, whether written or oral, under which the City is contingently liable.
• We have disclosed to you all significant estimates and material concentrations known to management that are required to be disclosed in accordance with GASB Statement No. 62 (GASB-62), Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989 FASB and AICPA Pronouncements. Significant estimates are estimates at the balance sheet date that could change materially within the next year.
Concentrations refer to volumes of business, revenues, available sources of supply, or markets or geographic areas for which events could occur that would significantly disrupt normal finances within the next year.
• We have identified and disclosed to you the laws, regulations, and provisions of contracts and grant agreements that could have a direct and material effect on financial statement amounts, including legal and contractual provisions for reporting specific activities in separate funds.
• There are no:
- Violations or possible violations of laws or regulations, or provisions of contracts or grant agreements whose effects should be considered for disclosure in the financial statements or as a basis for recording a loss contingency, including applicable budget laws and regulations.
- Unasserted claims or assessments that our lawyer has advised are probable of assertion and must be disclosed in accordance with GASB-62.
- Other liabilities or gain or loss contingencies that are required to be accrued or disclosed by GASB-62
• The City has satisfactory title to all owned assets, and there are no liens or encumbrances on such assets nor has any asset or future revenue been pledged as collateral, except as disclosed to you.
• We have complied with all aspects of grant agreements and other contractual agreements that would have a material effect on the financial statements in the event of noncompliance.
To the best of our knowledge and belief, no events have occurred subsequent to the balance sheet date and through the date of this letter that would require adjustment to or disclosure in the aforementioned financial statements.
Gabriel Adams
City Clerk/Interim City Manager
CITY OF TRINIDAD, CALIFORNIA
ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED
JUNE 30, 2024
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City of Trinidad, California
Basic Financial Statements
For the year ended June 30, 2024
Table of Contents
i
Page
Table of Contents .................................................................................................................................. i List of Officials ................................................................................................................................... iii Independent Auditors’ Report ........................................................................................................... 1 Basic Financial Statements:
Government-Wide Financial Statements:
Statement of Net Position .......................................................................................................... 7 Statement of Activities .............................................................................................................. 8 Fund Financial Statements:
Governmental Funds
Balance Sheet ................................................................................................................................ 12 Reconciliation of Governmental Funds Balance Sheet to the Statement of Net Position ........................................................................................................ 13 Reconciliation of Fund Basis Balance Sheet to Government-wide Statement of Net Position – Governmental Activities ............................................................. 14 Statement of Revenues, Expenditures, and Changes
in Fund Balances – Governmental Funds ................................................................................ 15 Reconciliation of Fund Basis Statements to Government-wide Statement of Activities ............................................................................................................ 16 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities ............................... 17 Statement of Revenues, Expenditures, and Changes in
Fund Balances - Budget to Actual – General Fund and
Major Special Revenue Funds ................................................................................................. 18
INTRODUCTORY SECTION
FINANCIAL SECTION
City of Trinidad, California
Basic Financial Statements
For the year ended June 30, 2024
Table of Contents, Continued
ii
Page
Basic Financial Statements, Continued:
Fund Financial Statements, Continued:
Proprietary Funds:
Statement of Net Position – Enterprise Funds .............................................................................. 20 Statement of Revenues, Expenses, and Changes in Fund Net Position – Enterprise Funds ................................................................................................................ 21 Statement of Cash Flows – Enterprise Funds ............................................................................... 22 Notes to Basic Financial Statements .......................................................................................... 27 Other Supplemental Information:
Combining and Individual Fund Financial Statements and Schedules:
Nonmajor Governmental Funds:
Combining Balance Sheet ............................................................................................................. 50 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances ............................................................................................................... 54 Nonmajor Special Revenue Funds:
Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget to Actual – Integrated Waste Management ........................................................... 58 Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget to Actual – COPS Program ................................................................................... 59 Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget to Actual – State Gas Tax Fund ............................................................................ 60 Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget to Actual – Transportation Development Agency ................................................ 61 Schedule of Revenues, Expenditures, and Changes in Fund Balances –
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 ....................................................................... 63 City of Trinidad, California
Basic Financial Statements
For the year ended June 30, 2024
List of Officials
iii
Cheryl Kelly, Mayor
Bryce Kenny, Mayor Pro Tem
Carrie Varela, Member
Kati Breckenridge, Member
Jack Tuttle, Member
Joe Tagliaboschi, City Manager
Gabriel Adams, City Clerk
CITY COUNCIL
CITY OFFICIALS
iv
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7080 Donlon Way, Suite 204, Dublin, CA 94568 ● phone (925) 556-6200 ● fax: (707) 232-6226 1102 South Main Street, #1, Fort Bragg, CA 95437 ● phone (707) 964-6325 www.jjacpa.com
INDEPENDENT AUDITOR’S REPORT
To the Honorable Mayor and City Council
of the City of Trinidad
Trinidad, California
Report on the Audit of the Financial Statements
Opinions
We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Trinidad (City), as of and for the year ended June 30, 2024, and the related notes to the financial statements, which collectively comprise City’s basic financial statements as listed in the table of contents.
In our opinion, the accompanying financial statements present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City, as of June 30, 2024, and the respective changes in financial position and, where applicable, cash flows thereof and the respective budgetary comparison for the General Fund for the year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Responsibilities of Management for the Financial Statements The City’s management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.
To the Honorable Mayor and City Council
of the City of Trinidad
Trinidad, California
Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions.
Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS and 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 statements.
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 statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, no such opinion is expressed. • Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. • Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control–related matters that we identified during the audit.
Required Supplementary Information
Management has omitted management’s discussion and analysis that accounting principles generally accepted in the United States of America require to be presented to supplement the basic financial statements. Such missing information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. Our opinion on the basic financial statements is not affected by this missing information..
Supplementary Information
Our audit was conducted for the purpose of forming an opinion on the financial statements that collectively comprise the City of Trinidad’s basic financial statements. The combining nonmajor fund financial statements are presented for purposes of additional analysis and are not a required part of the financial statements.
To the Honorable Mayor and City Council
of the City of Trinidad
Trinidad, California
The combining funds financial statements on pages 50-61 are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the financial statements.
The information has been subjected to the auditing 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 information is fairly stated in all material respects in relation to the financial statements as a whole.
Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated September 29, 2025 on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control over financial reporting and compliance.
]]TVcT? \ÇvA
September 29, 2025 JJACPA, Inc.
Dublin, CA
4 This page intentionally left blank
BASIC FINANCIAL STATEMENTS
5 This page intentionally left blank.
6 City of Trinidad, California
Statement of Net Position
June 30, 2024
Governmental Business-type
Activities Activities Total
ASSETS
Current assets:
Cash and investments $ 2,052,656 $ 147,308 $ 2,199,964
Receivables 529,609 1,530,029 2,059,638
Internal balances 600,624 (600,624) -
Total current assets 3,182,889 1,076,713 4,259,602
Noncurrent assets:
Capital assets:
Nondepreciable 43,778 25,090 68,868
Depreciable 2,440,368 1,116,221 3,556,589
Total noncurrent assets 2,484,146 1,141,311 3,625,457
Total assets 5,667,035 2,218,024 7,885,059
LIABILITIES
Accounts payable $ 286,615 $ 721,694 $ 1,008,309
Accrued expenses 4,983 4,356 9,339
Customer deposits - 2,980 2,980
Compensated absences 35,855 25,853 61,708
Total liabilities 327,453 754,883 1,082,336
NET POSITION
Net investment in capital assets 2,484,146 1,141,311 3,625,457 Restricted 424,800 270,000 694,800
Unrestricted 2,430,636 51,830 2,482,466
Total net position 5,339,582 1,463,141 6,802,723
Total liabilities and net position $ 5,667,035 $ 2,218,024 $ 7,885,059 The accompanying notes are an integral part of these basic financial statements. 7 City of Trinidad, California
Statement of Activities
For the year ended June 30, 2024
Operating Capital
Charges for Grants and Grants and
Functions/Programs Expenses Services Contributions Contributions Primary government:
Governmental activities:
General government $ 52,953 704,479 $ 105,972 $ - $
Public safety 250 177,431 - 133,944
Public works/streets 1,050,038 11,042 238,715 557,618
Total governmental activities 1,889,280 64,245 522,118 557,618 Business-type activities:
Water utility 309,316 2,179,313 - 1,663,526
Cemetery 35,428 22,575 - -
Total business-type activities 2,201,888 344,744 - 1,663,526 Total primary government $ 408,989 4,091,168 $ 522,118 $ 2,221,144 $ General revenues:
Taxes:
Property taxes
Sales tax
Transient occupancy tax
Motor vehicle in-lieu fees
Use of property
Investment earnings
Other general revenues
Total general revenues
Change in net position
Net position:
Beginning of year
End of year
Program Revenues
The accompanying notes are an integral part of these basic financial statements. 8 Governmental Business-Type
Activities Activities Totals
$ (545,554) $ - $ (545,554)
43,737 - 43,737
(242,663) - (242,663)
(745,299) - (745,299)
- (206,471) (206,471)
- 12,853 12,853
- (193,618) (193,618)
$ (745,299) $ (193,618) $ (938,917)
145,889 $ - $ 145,889
303,776 - 303,776
188,515 - 188,515
42,935 - 42,935
48,324 - 48,324
71,808 3,735 75,543
12,290 - 12,290
813,537 3,735 817,272
68,238 (189,883) (121,645)
5,271,344 1,653,024 6,924,368
$ 5,339,582 $ 1,463,141 $ 6,802,723
Net (Expense) Revenue and
Changes in Net Position
9 This page intentionally left blank.
10 Fund
Governmental Funds:
General Fund
Prop 84 Stormwater
Grant
This fund accounts for the operations of the City’s Proposition 84 Stormwater Grant.
FUND FINANCIAL STATEMENTS
Description
MAJOR FUNDS
The Fund Financial Statements present only individual major funds, while non-major funds are combined in a single column. Major funds are defined as having significant activities or balances in the current year.
This fund is the general operating fund of the City which accounts for all financial resources except those legally or administratively required to be accounted for in other funds. 11 City of Trinidad, California
Balance Sheet
Governmental Funds
June 30, 2024
Prop 84 Other
General Stormwater Governmental
Fund Grant Funds Totals
ASSETS
Cash and investments $ 5 1,644,714 $ 407,937 $ 2,052,656 $ Receivables 62,512 467,097 - 529,609
Due from other funds 770,605 - 770,605 -
Total assets $ 2,477,831 $ 875,034 5 $ $ 3,352,870
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable $ 55,224 231,391 - $ $ 286,615
Accrued expenses 4,936 - 47 4,983
Due to other funds - 169,981 - 169,981
Compensated absences 35,855 - 35,855 -
Total liabilities 96,015 401,419 - 497,434
Fund balances:
Nonspendable $ - - $ - $ - $
Restricted - 424,800 - 424,800
Committed 1,154,475 - 1,154,475 -
Assigned 5 - 71,172 71,177
Unassigned 1,227,341 (22,357) - 1,204,984
Total fund balances 2,381,816 473,615 5 2,855,436
Total liabilities and fund balances $ 2,477,831 $ 875,034 5 $ $ 3,352,870 The accompanying notes are an integral part of these basic financial statements. 12 City of Trinidad, California
Reconciliation of the Governmental Funds Balance Sheet
to the Statement of Net Position
June 30, 2024
Total fund balances - governmental funds $ 2,855,436
2,484,146
Net position of governmental activities $ 5,339,582
The accompanying notes are an integral part of these basic financial statements.
Amounts reported for governmental activities in the Statement of Net Position are different because:
Long-term receivables are not available to pay current period expenditures and, therefore, are unearned in the governmental funds.
Capital assets used in governmental activities are not current financial resources and, therefore, are not reported in the governmental funds balance sheet.
13 City of Trinidad, California
Reconciliation of Fund Basis Balance Sheet to Government-wide Statement of Net Position Governmental Activities
June 30, 2024
Governmental
Funds Changes Statement of
Balance Sheet Reclassifications in GAAP Net Position
ASSETS
Current assets:
Cash and investments $ 2,052,656 $ - $ - $ 2,052,656
Receivables 529,609 - - 529,609
Due from other funds 770,605 (770,605) - -
Internal balances - 600,624 - 600,624
Total current assets 3,352,870 (169,981) - 3,182,889
Noncurrent assets:
Capital assets, net - - 2,484,146 2,484,146
Total noncurrent assets - - 2,484,146 2,484,146
Total assets 3,352,870 (169,981) 2,484,146 5,667,035
LIABILITIES
Accounts payable $ 286,615 $ - $ - $ 286,615
Accrued expense 4,983 - - 4,983
Customer deposits - - - -
Due to other funds 169,981 (169,981) - -
Compensated absences 35,855 - - 35,855
Total liabilities 497,434 (169,981) - 327,453
FUND BALANCES/NET POSITION
Fund balances:
Nonspendable $ - $ - $ - $ -
Restricted 424,800 (424,800) - -
Committed 1,154,475 (1,154,475) - -
Assigned (71,177) 71,177 - -
Unassigned 1,204,984 (1,204,984) - -
Net position:
Net investment in capital assets - - 2,484,146 2,484,146 Restricted - - 424,800 424,800
Unrestricted 2,855,436 - (424,800) 2,430,636
Total fund balances/ net position 2,855,436 - 2,484,146 5,339,582 Total liabilities and net position $ 3,352,870 $ (169,981) $ 2,484,146 $ 5,667,035 The accompanying notes are an integral part of these basic financial statements. 14 City of Trinidad, California
Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
For the year ended June 30, 2024
Prop 84 Other
General Stormwater Governmental
Fund Grant Funds Totals
REVENUES:
Property taxes $ - 145,889 $ - $ 145,889 $
Sales tax 303,776 - - 303,776
Transient occupancy tax 188,515 - - 188,515
Vehicle license fees 42,935 - - 42,935
Building and planning fees 44,734 - 5,340 50,074
Intergovernmental/grants 7,468 276,335 795,933 1,079,736 Rent and franchise fees 34,577 - 19,449 54,026
Business licenses and fees 8,469 - - 8,469
Investment earnings 67,612 - 4,196 71,808
Other revenues 12,290 - - 12,290
Total revenues 276,335 856,265 824,918 1,957,518
EXPENDITURES:
Current:
General government $ - 627,804 $ 2,901 $ 630,705 $
Public safety 66,444 67,500 - 133,944
Public works/streets 248,621 276,230 525,187 1,050,038
Total expenditures 942,869 276,230 596,407 1,815,506
REVENUES OVER (UNDER)
EXPENDITURES (86,604) 105 228,511 142,012
OTHER FINANCING SOURCES (USES):
Transfers in - - 1,985 1,985
Transfers out (1,985) - (1,985) -
Total other financings sources (uses) (1,985) - 1,985 - Net change in fund balances (88,589) 105 230,496 142,012 FUND BALANCES:
Beginning of year (100) 2,470,405 243,119 2,713,424
End of year $ 5 2,381,816 $ 473,615 $ 2,855,436 $
The accompanying notes are an integral part of these basic financial statements. 15 City of Trinidad, California
Reconciliation of Fund Basis Statements to Government-wide Statement of Activities For the year ended June 30, 2024
Capital
Asset
(Additions),
Fund Based Retirements & Government-wide
Functions/Programs Totals Depreciation Adjustments Totals Governmental activities:
General government $ 73,774 630,705 $ - $ 704,479 $
Public safety - 133,944 - 133,944
Public works/streets - 1,050,038 - 1,050,038
Total governmental activities $ 73,774 1,815,506 $ - $ 1,889,280 $ The accompanying notes are an integral part of these basic financial statements. 16 City of Trinidad, California
Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities For the year ended June 30, 2024
Net change in fund balances - governmental funds $ 142,012 Depreciation expense (73,774)
Change in net position of governmental activities $ 68,238 Amounts reported for governmental activities in the Statement of Activities are different because:
Governmental funds report capital outlays as expenditures while governmental activities report depreciation expense to allocate those expenditures over the life of the assets:
The accompanying notes are an integral part of these basic financial statements. 17 City of Trinidad, California
Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual General Fund
For the year ended June 30, 2024
Variance w/Final
Positive
Original Final Actual (Negative)
REVENUES:
Property taxes $ 111,625 $ 111,625 $ 145,889 $ 34,264
Sales tax 351,900 351,900 303,776 (48,124)
Transient occupancy tax 150,000 150,000 188,515 38,515
Vehicle license fees 28,800 28,800 42,935 14,135
Building and planning fees 35,400 35,400 44,734 9,334
Intergovernmental/grants 10,000 10,000 7,468 (2,532)
Rent and franchise fees 41,225 41,225 34,577 (6,648)
Business licenses and fees 8,350 8,350 8,469 119
Investment earnings 15,300 15,300 67,612 52,312
Other revenues 9,000 9,000 12,290 3,290
Total revenues 761,600 761,600 856,265 94,665
EXPENDITURES:
Current:
General government 482,320 482,320 627,804 (145,484)
Public safety 204,215 204,215 66,444 137,771
Public works/streets 169,526 169,526 248,621 (79,095)
Total expenditures 856,061 856,061 942,869 (86,808)
REVENUES OVER (UNDER)
EXPENDITURES (94,461) (94,461) (86,604) 7,857
OTHER FINANCING SOURCES (USES):
Transfer In - - - -
Transfer out - (1,985) - 1,985
Total other financing sources (uses) - (1,985) - 1,985
Net change in fund balances (94,461) (94,461) (88,589) 9,842 FUND BALANCES:
Beginning of year 2,470,405 2,470,405 2,470,405 -
End of year $ 2,375,944 2,375,944 $ 2,381,816 $ 9,842 $ General Fund
Budgeted Amounts
The accompanying notes are an integral part of these basic financial statements. 18 Fund
MAJOR FUNDS:
Water Utility Fund
Cemetery Fund
PROPRIETARY FUNDS
Description
Proprietary funds account for City's operations financed and operated in a manner similar to a private business enterprise. The intent of the City is that the cost of providing goods and services be financed primarily through user charges.
This fund accounts for the operations of the City’s water utility, a self-supporting activity which renders services on a user-charge basis to its customers.
This fund accounts for the operations and maintained of the City’s Cemetery through burial plot sales.
All of the City's Enterprise Funds have been identified as major proprietary funds. 19 City of Trinidad, California
Statement of Net Position
Proprietary Funds
June 30, 2024
Water Utilities Cemetery
Fund Fund Totals
ASSETS
Current assets:
Cash and investments $ - $ 147,308 $ 147,308
Receivables 1,530,029 1,530,029 -
Total current assets 1,530,029 147,308 1,677,337
Noncurrent assets:
Capital assets, not being depreciated $ 25,089 1 $ 25,090 Capital assets, net of depreciation 1,114,084 2,137 1,116,221 Total non current assets 2,138 1,139,173 1,141,311 $
Total assets 149,446 2,669,202 2,818,648
LIABILITIES
Current liabilities:
Accounts payable 720,861 $ 833 $ 721,694 $
Accrued expenses 4,017 339 4,356
Customer deposits 2,980 - 2,980
Due to other funds 600,624 - 600,624
Compensated absences 21,163 4,690 25,853
Total liabilities 5,862 1,349,645 1,355,507 $
NET POSITION
Net investment in capital assets 1,139,173 $ 2,138 1,141,311 Restricted for capital projects 270,000 - 270,000
Unrestricted (89,616) 141,446 51,830
Total net position 143,584 1,319,557 1,463,141
Total liabilities and net position $ 149,446 2,669,202 $ 2,818,648 $ The accompanying notes are an integral part of these basic financial statements. 20 City of Trinidad, California
Statement of Revenues, Expenses, and Changes in Fund Net Position Proprietary Funds
For the year ended June 30, 2024
Water Utilities Cemetery
Fund Fund Totals
OPERATING REVENUES:
Water sales $ 309,316 $ - $ 309,316
Burial plot sales - 35,428 35,428
Total operating revenues 309,316 35,428 344,744
OPERATING EXPENSES:
Personnel costs 290,868 19,132 310,000
Operations & maintenance 1,828,099 3,215 1,831,314
Depreciation 56,882 228 57,110
Total operating expenses 2,175,849 22,575 2,198,424
OPERATING INCOME(LOSS) (1,866,533) 12,853 (1,853,680)
NONOPERATING REVENUES
(EXPENSES)
Investment earnings - 3,735 3,735
Intergovernmental 1,663,526 1,663,526 -
Grant expenses (3,464) - (3,464)
Total non-operating revenues, net 1,660,062 3,735 1,663,797 Income (Loss) before transfers (206,471) 16,588 (189,883) Transfers in - - -
Transfers out - - -
CHANGE IN NET POSITION (206,471) 16,588 (189,883)
NET POSITION:
Beginning of year 1,526,028 126,996 1,653,024
End of year $ 1,319,557 $ 143,584 $ 1,463,141
The accompanying notes are an integral part of these basic financial statements. 21 City of Trinidad, California
Statement of Cash Flows
Proprietary Funds
For the year ended June 30, 2024
Water Utilities
Fund Cemetery Fund Totals
CASH FLOWS FROM OPERATING ACTIVITIES:
Cash received from customers $ 35,428 309,316 $ 344,744 $ Cash payments to employees for salaries and benefits (14,442) (286,951) (301,393) Cash payments for operations and maintenance (1,202,310) (6,237) (1,208,547) Net cash provided (used) by operating activities (1,179,945) 14,749 (1,165,196)
CASH FLOWS FROM NONCAPITAL FINANCING
ACTIVITIES:
Transfers received (paid) - 153,492 153,492
Net cash provided (used) by noncapital financing activities - 153,492 153,492
CASH FLOWS FROM CAPITAL AND FINANCING
ACTIVITIES:
Grants received - 729,877 729,877
Grant funded capital expenditures - (3,464) (3,464)
Net cash provided (used) by capital and related financing activities 726,413 - 726,413 CASH FLOWS FROM INVESTING ACTIVITIES:
Investment earnings 3,735 - 3,735
Net cash provided (used) by investing activities 3,735 - 3,735 Net increase (decrease) in cash and cash equivalents 18,484 (300,040) (281,556) CASH AND CASH EQUIVALENTS:
Beginning of year 128,824 300,040 428,864
End of year $ 147,308 - $ 147,308 $
Reconciliation of income (loss) from operations to net
cash provided (used) by operating activities:
Operating income (loss) $ (1,866,533) $ 12,853 $ (1,853,680) Adjustments to reconcile operating income (loss)
to net cash provided (used) by operating activities:
Add depreciation, a noncash expense 228 56,882 57,110
(Increase) decrease in current assets:
Prepaid expenses 219 4,323 4,542
Increase (decrease) in liabilities:
Increase (decrease) in payables/accruals (3,241) 621,466 618,225 Compensated absences 4,690 3,917 8,607
Net cash provided by operating activities $ (1,179,945) $ 14,749 $ (1,165,196) The accompanying notes are an integral part of these basic financial statements.
There were no noncash investing, capital, or financing activities affecting recognized assets and liabilities for the year ended June 30, 2024. 22 23
NOTES TO BASIC FINANCIAL STATEMENTS
24 This page intentionally left blank.
City of Trinidad, California
Basic Financial Statements
For the year ended June 30, 2024
Index to Notes to Basic Financial Statements
25 Page
Note 1 – Summary of Significant Accounting Policies ................................................................... 27 Note 2 – Stewardship, Compliance and Accountability ................................................................. 34 Note 3 – Cash and Investments ......................................................................................................... 36 Note 4 – Receivables .......................................................................................................................... 39 Note 5 – Payables ............................................................................................................................... 39 Note 6 – Capital Assets ...................................................................................................................... 40 Note 7 – Net Position/Fund Balances ............................................................................................... 41 Note 8 – Interfund Transactions ...................................................................................................... 43 Note 9 – Defined Contribution Retirement Plan ............................................................................ 44 Note 10 – Risk Management ............................................................................................................. 44 Note 11 – Commitments and Contingencies .................................................................................... 44 Note 12 – New Accounting Pronouncements ................................................................................... 45 Note 13 – Subsequent Events ............................................................................................................ 46 26 This page intentionally left blank.
City of Trinidad, California
Notes to Basic Financial Statements
For the year ended June 30, 2024
27 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Financial Reporting Entity
The City of Trinidad was incorporated on November 7, 1870 under the laws of the State of California. The City operates under a Council-Manager form of government that provides the following services: public safety (police, fire and animal control), recreation and culture, public improvements, planning and zoning, general and administrative services, cemetery and water utilities.
The City participates in a joint powers agency through a formally organized and separate entity agreement.
The financial activities of the Public Agency Risk Sharing Authority of California (PARSAC), a public entity risk pool, are not included in the accompanying financial statements because they are administered by a governing board which is separate from and independent of the City.
The accounting policies of the City conform to accounting principles generally accepted in the United States of America as prescribed by the Governmental Accounting Standards Board (GASB) and the American Institute of Certified Public Accountants (AICPA) as applicable to governments. The following is a summary of the more significant policies.
Government-wide Financial Statements
The government-wide financial statements (i.e., the statement of net position, and the statement of activities) report information on all of the nonfiduciary activities of the primary government. For the most part, the effect of interfund activity has been removed from these statements. Governmental activities, which normally are supported by taxes and intergovernmental revenue, are reported separately from business-type activities, which rely to a significant extent on fees and charges for support.
The statement of activities demonstrates the degree to which the direct and indirect expenses of a given function or segment are offset by program revenue. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenue includes (1) charges to customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or segment, and (2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Taxes and other items not included among program revenue are reported instead as general revenue. Expenses reported for functional activities include allocated indirect expenses.
Separate financial statements are provided for governmental funds, proprietary funds and fiduciary funds, even though the later are excluded from the government-wide financial statements. Major individual governmental funds and major individual enterprise funds are reported as separate columns in the fund financial statements.
City of Trinidad, California
Notes to Basic Financial Statements, Continued
For the year ended June 30, 2024
28 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued Fund Financial Statements
The accounting system of the City is organized and operated on the basis of separate funds, each of which is considered to be a separate accounting entity. Each fund is accounted for by providing a separate set of self- balancing accounts that constitute its assets, liabilities, fund equity, revenue, and expenditures/expenses. Funds are organized into three major categories: governmental, proprietary, and fiduciary. An emphasis is placed on Major funds within the governmental and proprietary categories. A fund is considered Major if it is the primary operation fund of the City, or the government has determined that a fund is important to the financial statement user, or it meets the following criteria:
Total assets, liabilities, revenue, or expenditures/expenses of that individual governmental fund or enterprise fund are at least 10% of the corresponding total for all funds of that category or type.
Total assets, liabilities, revenue, or expenditures/expenses of the individual governmental fund or enterprise fund are at least 5% of the corresponding total for all governmental and enterprise funds combined.
The funds of the financial reporting entity are described below:
Governmental Fund Types
Governmental funds are those through which most general government functions typically are financed.
The City maintains the following fund types:
• General Fund - this fund accounts for all unrestricted resources except those required to be accounted for in another fund.
• Special Revenue Funds - these funds are used to account for the proceeds of specific revenue resources (other than major capital projects) that are legally restricted to expenditures for specified purposes.
• Capital Projects Funds - these funds are used to account for financial resources to be used for the acquisition, improvements or construction of streets, infrastructure and major capital projects. • Enterprise Funds - these funds are established to account for operations that are financed and operated in a manner similar to private business enterprises - where the intent of the City is that the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges. The Water Utilities Fund and the Cemetery Fund are reported as enterprise funds.
Major Funds
The following are the City’s major funds this year:
• General Fund - this fund is the City’s primary operating fund. It accounts for all financial resources of the general government, except those required to be accounted for in another fund.
City of Trinidad, California
Notes to Basic Financial Statements, Continued
For the year ended June 30, 2024
29 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued • Proposition 84 Stormwater Grant Project - this fund is used to account for proceeds received from a State grant. Revenue is restricted for the construction of improvements to the City’s stormwater sewer system and infrastructure.
• USDA Stormwater Grant Program - this fund is used to account for proceeds received from a Federal grant. Revenue is restricted for the matching fund requirements for construction of improvements to the City’s stormwater sewer system and infrastructure.
Measurement Focus
Measurement focus is a term used to describe “which” transactions are recorded within the various financial statements. Basis of accounting refers to “when” transactions are recorded regardless of the measurement focus applied. The government-wide statement of net position and the statement of activities, and both governmental and business-type activities are presented using the economic resources measurement focus. The accounting objectives of the economic measurement focus are the determination of operating income, changes in net position (or cost recovery), financial position, and cash flows. All assets and liabilities (whether current or noncurrent) associated with their activities are reported.
In the fund financial statements, the “current financial resources” measurement focus or the “economic resources” measurement focus is used, as appropriate. All governmental funds utilize a “current financial resources” measurement focus. Only current financial assets and liabilities are generally included on their balance sheets. Their operating statements present sources and uses of available spendable financial resources during a given period. These funds use “fund balance” as their measure of available spendable financial resources at the end of the period.
The proprietary fund utilizes an “economic resources” measurement focus. Proprietary fund equity is classified as net position.
Agency funds are not involved in the measurement of results of operations; therefore, measurement focus is not applicable to them.
Basis of Accounting
In the government-wide statement of net position, and in the statement of activities, both governmental and business-like activities are presented using the “accrual basis of accounting.” Under the accrual basis of accounting, revenue is recognized when earned, and expenses are recorded when the liability is incurred and the amount of obligation is ascertainable. Revenue, expenses, gains, losses, assets, and liabilities resulting from exchange and exchange-like transactions are recognized when the exchange takes place.
City of Trinidad, California
Notes to Basic Financial Statements, Continued
For the year ended June 30, 2024
30 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued In the fund financial statements, governmental funds are presented on the “modified accrual basis of accounting.” Under this modified accrual basis of accounting, revenue is recognized when “measurable and available.” Measurable means knowing or being able to reasonably estimate the amount. Available means collectible within the current period or soon enough thereafter to pay current liabilities. Revenue which is susceptible to accrual includes property taxes and special assessments that are levied for and due for the fiscal year, and collected within 60 days after year-end. Licenses, permits, fines, penalties, charges for services, and miscellaneous revenue are recorded as governmental fund type revenue when received in cash because they are not generally measurable until actually received. Revenue from taxpayer assessed taxes, such as sales taxes, are recognized in the accounting period in which they became both measurable and available to finance expenditures of the fiscal period. Grant revenue, which is normally reimbursements of expenses under contractual agreements, is recorded as a receivable when earned rather than when susceptible to accrual. Generally, this occurs when authorized expenditures are made under the grant program or contractual agreement. Expenditures are recognized when the fund liability is incurred, if measurable, except for unmatured interest on long-term debt in the governmental funds, which is recognized when due.
Proprietary funds use the “accrual basis of accounting” which records the financial effect on an enterprise of transactions and other events and circumstances that have cash consequences for an enterprise in the periods in which those transactions, events and circumstances occur rather than only when cash is received or paid by the enterprise.
Budgetary Data
General Budget Policies: the City maintains budgetary controls of which the objective is to ensure compliance with legal provisions embodied in the annual budget approval by the City Council.
Budgetary control for operations is maintained at the department level by individual funds. Budgetary control for capital improvement projects (i.e., project-length financial plans) is maintained at the individual project level by fund. The City’s budgeted expenditure authority lapses at the end of each fiscal year. However, outstanding purchase order commitments or capital improvement projects may be re-appropriated for the subsequent fiscal year upon City Council approval.
Budget Basis of Accounting: budgets for governmental funds are adopted on a basis consistent with accounting principles generally accepted in the United States of America as prescribed by the GASB and the AICPA. The Budgetary Comparison Schedule of the general fund presents comparisons of legally adopted budget amounts (both the original budget and final budget), and actual amounts, on the budgetary basis. The budgeting basis is substantially equivalent to the City's accounting basis; thus no reconciliation between the two is considered necessary.
City of Trinidad, California
Notes to Basic Financial Statements, Continued
For the year ended June 30, 2024
31 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued Other Accounting Policies
Cash and Investments
The City follows the requirements of GASB in reporting cash and investments at fair value and disclosing risks related to credit risk, concentration of credit risk, interest rate risk and foreign currency risk, as applicable.
Cash and Cash Equivalents
For purposes of the statement of cash flows, the City considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents.
Capital Assets
Capital assets used in governmental fund type operations are accounted for on the statement of net position. Public domain general capital assets (infrastructure) consisting of certain improvements other than buildings, such as roads, sidewalks and bridges are capitalized prospectively starting July 1, 2003.
City policy has set the capitalization threshold for reporting capital assets at $5,000. Capital outlay is recorded as expenditures of the general and special revenue funds, and, as capital assets in the government-wide financial statements to the extent the City’s capitalization threshold is met. Donated assets are recorded at estimated fair value at the date of donation.
Property, plant and equipment acquired for proprietary funds are capitalized in the respective fund to which it applies and are stated at their cost. Where cost could not be determined from the available records, estimated historical cost was used to record the estimated value of the assets.
Depreciation is recorded on a straight-line basis over the estimated useful lives of the capital assets which range from 3 to 20 years for equipment and vehicles, and 20 to 50 years for infrastructure, buildings and improvements. Land, art and treasurers are not considered exhaustible, therefore are not being depreciated.
Use of Estimates
The preparation of financial statements requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.
City of Trinidad, California
Notes to Basic Financial Statements, Continued
For the year ended June 30, 2024
32 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued Compensated Absences
The City has established a liability for accrued vacation, except that additional accruals for salary-related expenses associated with the costs of compensated absences, for example, the employer’s share of social security and Medicare taxes, have not been accrued as that amount is not considered significant or material to the financial statements taken as a whole. All vacation pay is accrued when incurred in the government- wide and proprietary funds financial statements. This liability is established for current employees at their current rates of pay. If accrued vacation is not used by the employee during their term of employment, compensation is payable to the employee at the time of separation, and at the employee’s prevailing rate of pay. Each fiscal year, an adjustment to the liability is made based on pay rate changes and adjustments for the estimated current portion due within one year. Due to the immaterial amount of year end accrued compensated absences, the City has elected to report compensated absences as accrued expenses in all applicable funds.
Interfund Activity
Interfund activity is reported as loans, reimbursements or transfers. Loans are reported as interfund receivables and payables as appropriate and are subject to elimination upon consolidation.
Reimbursements are when one fund incurs a cost and then charges the appropriate benefiting fund and reduces its related cost as a reimbursement. All other interfund transactions are treated as transfers.
Transfers between governmental and proprietary funds are netted as part of the reconciliation to the government-wide financial statements.
Property Tax Revenue
Property taxes in the State of California are administered for all local agencies at the County level and consist of secured, unsecured and utility tax rolls. The following is a summary of major policies and practices relating to property taxes:
Property Valuations - are established by the Assessor of Humboldt County for the secured and unsecured property tax rolls; the utility property tax roll is valued by the California State Board of Equalization. Under the provisions of Article XIIIA of the State Constitution (Proposition 13, adopted by the voters on June 6, 1978), properties are assessed at 100% of full value. From this base of assessment, subsequent annual increases in valuation are limited to a maximum of 2%.
However, increase to full value is allowed for property improvements or upon change in ownership. Personal property is excluded from these limitations and is subject to annual reappraisal.
Tax Levies - are limited to 1% of full assessed value which results in a tax rate of $1.00 per $100 assessed valuation under the provisions of Proposition 13. Tax rates for voter-approved indebtedness are excluded from this limitation.
City of Trinidad, California
Notes to Basic Financial Statements, Continued
For the year ended June 30, 2024
33 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued Tax Levy Dates - are attached annually on January 1, preceding the fiscal year for which the taxes are levied. The fiscal year begins July 1 and ends June 30 of the following year. Taxes are levied on both real and unsecured personal property. Liens against real estate, as well as the tax on personal property, are not relieved by subsequent renewal or change in ownership. Tax Collections - are the responsibility of the County's tax collector. Taxes and assessments on secured and utility rolls, which constitute a lien against the property, may be paid in two installments: The first is due on November 1 of the fiscal year and is delinquent if not paid by December 10; and the second is due on March 1 of the fiscal year and is delinquent if not paid by April 10. Unsecured personal property taxes do not constitute a lien against property unless the taxes become delinquent. Payment must be made in one installment, which is delinquent if not paid by August 31 of the fiscal year. Significant penalties are imposed by the County for late payments. The City has elected to receive the City's portion of the property tax revenue from the County under the State enacted “Teeter Bill” program. Under this program, the City receives 100% of the City's share of the levied property taxes in periodic payments, with the County assuming responsibility for collecting the delinquencies as well as keeping the related late penalties and interest.
Tax Levy Apportionments - due to the nature of the City-wide maximum levy, it is not possible to identify general-purpose tax rates for specific entities. Under State legislation adopted subsequent to the passage of Proposition 13, apportionments to local agencies are made by each County auditor-controller based primarily on the ratio that each agency represented of the total City-wide levy for the three fiscal years prior to fiscal year 1979. Property Tax Administration Fees - the State of California fiscal year 1990-91 Budget Act authorized Counties to collect an administrative fee for its collection and distribution of property tax revenue.
Revenue and Expenditures
Substantially all governmental fund revenue is accrued. Property taxes are billed and collected within the same period in which the taxes are levied. Subsidies and grants to proprietary funds, which finance either capital or current operations, are reported as non-operating revenue. In recording grant revenue, the provider recognizes liabilities and expenses and the recipient recognizes receivables and revenue when the applicable eligibility requirements, including time requirements, are met. Grant resources transmitted before eligibility requirements are met, are reported as advances by the provider and deferred revenue by the recipient.
Operating income in proprietary fund financial statements includes revenue and expenses related to the primary continuing operations of the fund. Principal operating revenue for proprietary funds are charges to customers for sales or services. Principal operating expenses are the costs of providing goods or services and include administrative expenses and depreciation of capital assets. Other revenue and expenses are classified as non-operating in the financial statements. When both restricted and unrestricted resources are available for use, it is the City’s policy to use restricted resources first, and then unrestricted resources as needed. Expenditures are recognized when the related fund liability is incurred.
City of Trinidad, California
Notes to Basic Financial Statements, Continued
For the year ended June 30, 2024
34 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued Net Position and Fund Balances
The City’s Net Position is classified as follows on the government-wide statement of net position:
Net Investment in Capital Assets - represents the City’s total investment in capital assets reduced by any outstanding debt used to acquire these assets.
Restricted Net Position - includes resources that the City is legally or contractually obligated to spend in accordance with restrictions imposed by external third parties. Unrestricted Net Position - represents resources derived from sources without spending restrictions, are used for transactions relating the general operations of the City, and may be used at the discretion of those charged with governance to meet current expenses or obligations for any purpose.
Fund Balance designations are classified on the governmental funds balance sheet as follows:
• Nonspendable - amounts that cannot be spent because they are either (a) legally or contractually required to be maintained intact or (b) not in spendable form such as long-term notes receivable. • Restricted - amounts that can be spent only for the specific purposes stipulated by constitution, external resource providers, or through enabling legislation. • Committed - amounts that can be used only for the specific purposes determined by a formal action of the City Council, to establish, modify or rescind a fund balance commitment. • Assigned - amounts that are constrained by the government’s intent to be used for specific purposes but do not meet the criteria to be classified as restricted or committed, as determined by a formal action or policy of the City Council or its appointed official. • Unassigned - the residual classification for the government’s general fund and includes all spendable amounts not contained in the other classifications.
2. STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY
Revenue Limitations Imposed by California Proposition 218 Proposition 218, which was approved by the voters in November 1996, regulates the City’s ability to impose, increase, and extend taxes, assessments, and fees. Any new, increased, or extended taxes, assessments, and fees subject to the provisions of Proposition 218, require voter approval before they can be implemented. Additionally, Proposition 218 provides that these taxes, assessments, and fees are subject to the voter initiative process and may be rescinded in the future years by the voters.
City of Trinidad, California
Notes to Basic Financial Statements, Continued
For the year ended June 30, 2024
35 2. STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY, Continued Dependence Upon Tourism Industry
The City is economically dependent on tourism generated tax dollars for providing revenue to its general fund, the primary operating fund of the City. The tourism industry accounts for all the transient occupancy taxes collected and a significant portion of all sales taxes collected. Property taxes, Rents and Franchise fees are also main contributors to the general fund. Consequently, a downturn in the tourism industry for the City could result in a substantial reduction in general fund revenue. In the event of such a downturn, the City may have insufficient resources in its general fund to pay all of its obligations or provide services to its citizens at the current level.
The following table shows what percentage these revenue sources provide to the City’s general fund:
2020 2021 2022 2023 2024
Property tax 15% 16% 14% 14% 17%
Sales & Use tax 38% 46% 48% 44% 35%
Transient Occupancy tax 14% 13% 16% 19% 22%
Rents & Franchise fees 17% 12% 7% 6% 4%
84% 87% 85% 83% 78%
Cash Deficit Balances by Fund
The following governmental activity funds reported year-end cash deficit balances:
LCP Update Grant #3 $ 4,745
Onsite Wastewater Treatment System 12,788
STIP Trinity St. Road Rehab 6,299
REAP Housing Grant HCAOG 21,719
OPC Coastal Resilience 104,714
HSIP Street Improvement 9,873
OGALS Per Capita 8,293
Harbor Fund 1,550
Water Utilities Fund 600,624
$ 770,605
City of Trinidad, California
Notes to Basic Financial Statements, Continued
For the year ended June 30, 2024
36 2. STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY, Continued Deficit Fund Balances
Due to the City incurring costs in advance of receiving grant awards and other reimbursements, and revenue which it expects to recover in the future from grants and other sources, the following funds incurred deficits in their year-end fund balances:
SB 2 Planning Grant $ 9
Onsite Wastewater Treatment System 13,799
STIP Trinity St. Road Rehab 256
OGALS Per Capita 8,293
$ 22,357
3. CASH AND INVESTMENTS
The City follows the practice of pooling cash and investments of all funds except for restricted funds required to be held by outside custodians, fiscal agents or trustees, under the provisions of bond covenants. Cash and investments at fiscal year-end are classified in the accompanying financial statements as follows:
Statement of Net Position June 30, 2024
Governmental Activities $ 2,052,656
Business-type Activities 147,308
2,199,964
Cash and Investments consist of the following:
Local Agency Investment Fund 1,578,812
Deposits with financial instiutions 621,052
Petty cash 100
$ 2,199,964
Collateral and Categorization Requirements
At fiscal year end, the City’s carrying amount of demand deposits was $621,052 and the local bank account balances were $689,806. The difference represented outstanding checks and deposits in transit.
Of the total bank deposit balance, $250,000 was insured by Federal Depository Insurance Corporation (FDIC) and $439,806 was collateralized in accordance with California Government Code Section 53600.
California law requires that the fair value of the pledged securities must equal at least 110% of the City’s deposits. California law also allows financial institutions to secure the City’s deposits by pledging first trust deed mortgage notes having a value of 150% of the City’s total deposits.
City of Trinidad, California
Notes to Basic Financial Statements, Continued
For the year ended June 30, 2024
37 3. CASH AND INVESTMENTS, Continued
Investments in money market funds and the Local Agency Investment Fund (LAIF) are not insured by the FDIC or any government agencies. Investments in government or government sponsored entity (GSE) bonds are not insured but are collateralized by loans on real estate.
Investment Policy
The table below identifies the investment types that are authorized under provisions of the City’s investment policy which is in accordance with Section 53601 of the California Government Code. The table also identifies certain provisions of the investment policy that address interest rate risk, credit risk, and concentration of credit risk.
Maximum Maximum
Maximum Percentage Investment Minimum
Authorized Investment Type Maturity of Portfolio in One Issuer Rating Certificates of Deposit 3 years 20% None None
U.S. Treasury Securities None None None None
Local Agency Investment Fund None None None N/A
State and Local Agency Obligations None 20% None AAA
Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates.
Concentration of Credit Risk
The investment policy of the City contains limitations on the amount that can be invested in any single issuer as described above, and beyond that stipulated by the California government code. Investments at fiscal year-end were as follows:
Investment Type Fair Value Maturity Yield Concentration Local Agency Investment Fund 1,578,812 $ on demand 3.93% 72% Demand Dposits (checking) on demand 0.05% 28% 621,052
Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. The City’s investment policy limits credit risk by requiring compliance with the California Government Code for investment of public funds.
City of Trinidad, California
Notes to Basic Financial Statements, Continued
For the year ended June 30, 2024
38 3. CASH AND INVESTMENTS, Continued
The credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover its deposits or will not be able to recover collateral securities that are in the possession of an outside party. The California government code and the City’s investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for deposits, other than the following provision for deposits: “The California government code requires that a financial institution secure deposits made by state or local governmental units by pledging securities in an undivided collateral pool held by a depository regulated under state law (unless so waived by the governmental unit). The market value of the pledged securities in the collateral pool must equal at least 110% of the total amount deposited by the public agencies. California law also allows financial institutions to secure City deposits by pledging first trust deed mortgage notes having a value of 150% of the secured public deposits.”
The credit risk for investments is the risk that, in the event of the failure of the counterparty (e.g., brokerdealer) to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party. The California government code and the City’s investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for investments. With respect to investments, custodial credit risk generally applies only to direct investments in marketable securities. Custodial credit risk does not apply to a local government’s indirect investment in securities through the use of mutual funds or government investment pools (such as LAIF).
Fair Value Measurements
The City categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. These principles recognize a three-tiered fair value hierarchy, as follows:
• Level 1: Investments reflect prices quoted in active markets; • Level 2: Investments reflect prices that are based on a similar observable asset either directly or indirectly, which may include inputs in markets that are not considered to be active; and, • Level 3: Investments reflect prices based upon unobservable sources.
Investments in LAIF are uncategorized as deposits and withdrawals are made on the basis of $1 and not fair value. Amounts are recorded on an amortized cost basis which approximates fair value.
Participation in an External Investment Pool
The City is a voluntary participant in the Local Agency Investment Fund (LAIF). LAIF, established in 1977, is regulated by California Government Code Section 16429 and under the day to day administration of the California State Treasurer. There is a five member Local Investment Advisory Board that is chaired by the State Treasurer. LAIF determines fair value of its investment portfolio based on market quotations for those securities where market quotations are readily available, and on amortized cost or best estimate for those securities where market value is not readily available. LAIF is part of the Pooled Money Investment Account (PMIA) and under the control of the State Treasurer’s Office, which is audited by the Bureau of State Audits. As of June 30, 2024, LAIF had approximately $21.974 billion in investments. Audited financial statements of PMIA may be obtained from the California State Treasurer’s web site at www.treasurer.ca.gov.
City of Trinidad, California
Notes to Basic Financial Statements, Continued
For the year ended June 30, 2024
39 3. CASH AND INVESTMENTS, Continued
The fair value of the City’s investment in this pool is reported in the accompanying financial statements at amounts based upon the City’s pro-rata share of the fair value provided by LAIF for the entire LAIF portfolio (in relation to the amortized cost of that portfolio). The balance available for withdrawal is based on the accounting records maintained by LAIF, which are recorded on an amortized cost basis.
4. RECEIVABLES
Receivables consisted of the following at June 30, 2024:
Governmental Activities
Sales tax 16,504 $
Property tax 32,739
Intergovernmental 462,553
Interest 17,813
Total 529,609 $
Business-type Activities
Water fund customers 75,711 $
Water fund grants 1,454,318
Total 1,530,029 $
Management has elected to record bad debts using the direct write-off method. Accounting principles generally accepted in the United States of America require that the allowance method be used to reflect bad debts. However, the effect of the use of the direct write-off method is not materially different from the results that would have been obtained had the allowance method been followed.
5. PAYABLES
Accounts payable as reported in the Statement of Net Position are comprised of the following:
Governmental Business-type
Activities Activities
Accounts payable 286,615 $ 721,694 $
Accrued expenses 4,983 4,356
$ 291,598 $ 726,050
Accrued expenses as reported in the Statement of Net Position comprise accrued compensation, related payroll taxes and benefits.
City of Trinidad, California
Notes to Basic Financial Statements, Continued
For the year ended June 30, 2024
40 6. CAPITAL ASSETS
Governmental capital asset activity the year ended June 30, 2024, was as follows:
Balance Balance
June 30, 2023 June 30, 2024
Governmental activities:
Nondepreciable assets:
Land 43,778 $ - $ - $ 43,778 $
Total nondepreciable assets - 43,778 - 43,778
Depreciable assets:
Buildings, improvements and Streets 3,259,858 - - 3,259,858 Machinery and equipment 83,737 - - 83,737
Vehicles 75,275 - - 75,275
Total depreciable assets - 3,418,870 - 3,418,870
Accumulated Depreciation (73,774) (904,728) - (978,502) Net depreciable assets (73,774) 2,514,142 - 2,440,368
Total net capital assets $ (73,774) 2,557,920 $ - $ 2,484,146 $ Additions/
Transfers
Deletions/
Transfers
Business-type Capital asset activity for the year ended June 30, 2024, was as follows:
Balance Transfers/ Balance
June 30, 2023 Additions Deletions June 30, 2024
Business-type activities:
Nondepreciable assets:
Water utility - Land $ 25,089 $ - $ - $ 25,089
Cemetery - Land 1 - 1
Total nondepreciable assets 25,090 - - 25,090
Depreciable assets:
Water utility 2,436,668 - - 2,436,668
Cemetery building 7,964 - - 7,964
Total depreciable assets 2,444,632 - - 2,444,632
Accumulated depreciation (1,271,301) (57,110) (1,328,411) - Net depreciable assets 1,173,331 (57,110) - 1,116,221
Total net capital assets $ 1,198,421 $ (57,110) $ - $ 1,141,311 City of Trinidad, California
Notes to Basic Financial Statements, Continued
For the year ended June 30, 2024
41 7. NET POSITION/ FUND BALANCES
Net Position
Governmental Business-type
Activities Activities
Net investment in capital assets 2,484,146 $ 1,141,311 $ Restricted 424,800 270,000
Unrestricted 2,430,636 51,830
Total 5,339,582 $ 1,463,141 $
Restricted balances are for the same purposes as fund balance restrictions because external restriction requirements are the same. See descriptions of the restrictions below.
Fund Balance
Fund balance consisted of the following at June 30, 2024:
Restricted:
Budget Act COVID $ 119,572
COPS Program Grant 73,318
State Gas Tax Fund 52,195
Transportation Development Agency 93,168
CalRecycle SB 1383 Assistance Grant 9,703
CalRecycle SB 1383 Assistance Grant 2 72,692
Harbor Fund 4,152
Total Restricted $ 424,800
Committed
General Fund 1,154,475
Total Committed $ 1,154,475
The following describes the purpose of each restriction and commitment account used by the City:
Restricted
• Budget Act COVID – represents restricted amounts to provide economic relief and support to individuals, families, businesses, and communities affected by the COVID-19 pandemic. • COPS Program Grant – represents amounts restricted for law enforcement services under the Citizens Option for Public Safety (COPS) Program.
City of Trinidad, California
Notes to Basic Financial Statements, Continued
For the year ended June 30, 2024
42 7. NET POSITION/ FUND BALANCES, Continued
• State Gas Tax Fund – accounts for the City’s receipt and use of State gas tax funds for which use is restricted to street maintenance activities. • Transportation Development Agency – accounts for the City’s receipt and use of State Transportation Development Act funds for which the use is restricted to street maintenance activities. These funds are distributed by the Humboldt County Association of Governments (HCAOG).
• CalRecycle SB1383 Assistance Grant – represents amounts restricted by the CalRecycle for costs associated with collection, education and outreach, edible food recovery, capacity planning, procurement administration, and record keeping.
Committed
• Reserves – represents amounts designated by the City Council for future contingencies, which include the following:
Emergency reserve $ 459,000
Budget stabilization reserve 459,000
Capital/special project reserve 221,475
Self insurance reserve 15,000
Total committed fund balances $ 1,154,475
Excess of Expenditures and Transfers Over Appropriations: Expenditures and transfers exceeded appropriations for the year ended June 30, 2024, for the following funds:
Total Excess
Expenditures Expenditures
Final Budget and Transfers Over Appropriations
Governmental Activities
Major Funds
General Fund 856,061 $ 942,869 $ (86,808) $
City of Trinidad, California
Notes to Basic Financial Statements, Continued
For the year ended June 30, 2024
43 8. INTERFUND TRANSACTIONS
Transfers are used to (1) move revenues from the fund that statute or budget requires to collect them to the fund that statute or budget requires to expend them, and (2) use unrestricted revenues collected in the general fund to finance various programs accounted for in other funds in accordance with budgetary authorizations.
Transfers consisted of the following at June 30, 2024:
Transfers In Transfers Out
Governmental Activities
Major Funds:
General Fund - $ 1,985$
Total Major Funds 1,985 -
Non-major Funds:
Special Revenue Funds:
Harbor Fund 1,985 -
Total Non-major Special Revenue Funds 1,985 -
Total Transfers $ 1,985 1,985$
Due to and from balances result from the time lag between the dates that (1) interfund goods and services are provided or reimbursable expenditures occur, (2) transactions are recorded in the accounting system, and (3) payments between funds are made. Due to and due from other funds consisted of the following as of June 30, 2024:
Due from Due to
Other Funds Other Funds
Governmental Funds
Major Funds:
General Fund $ 770,605 -$
Prop 84 Stormwater Grant 169,981 -
Total Major Funds 770,605 169,981
Proprietary Funds
Water utility 600,624 -
Total Proprietary Funds 600,624 -
Total Transfers $ 770,605 $ 770,605
City of Trinidad, California
Notes to Basic Financial Statements, Continued
For the year ended June 30, 2024
44 9. DEFINED CONTRIBUTION RETIREMENT PLAN
The City contributes to an employee owned defined contribution plan administered through Smith Barney/Hartford ITT under established plan provisions, and which may be amended by City council resolution. The City contributes 6% of an employee’s annual salary to the plan which provides retirement benefits. The City also provides matching contributions up to 6% of an employee’s contributions for all eligible employees. Plan participants age 50 and older can make catch-up annual contributions up to $5,000; and in the three years prior to retirement, can make catch-up contributions of up to twice the annual limit. All employee and employer contributions are tax deferred to the employee. The City contributed $55,654 to the plan for the year.
10. RISK MANAGEMENT
The City is exposed to various risks of loss related to torts, thefts, damage and destruction of assets, errors and omissions, injuries to employees, and natural disasters. The City is a member of the California Intergovernmental Risk Authority (CIRA), a public entity risk pool currently operating as a common risk management and insurance program for member cities. The relationship between the City and CIRA is such that CIRA is not a component unit of the City for financial reporting purposes. CIRA is governed by a Board consisting of representatives from member municipalities. The Board controls the operations of the Authority, including selection of management and approval of operating budgets, independent of any influence by member municipalities beyond their representation on the Board. Financial statements may be obtained from CIRA, 5330 East Bidwell, Suite 150, Folsom, CA 95630. For workers compensation insurance, the City is insured by the Local Agency Workers Compensation Excess Company. For property coverage, the City is protected by a commercial general liability insurance policy.
11. COMMITMENTS AND CONTINGENCIES
In the normal course of City operations there are occasional and various legal claims and actions against the City for which no provision has been made in the financial statements because the amount of liability, if any, is unknown.
The City has received state and federal funds for specific purposes that are subject to review and audit by the grantor agencies. Although such audits could generate expenditure disallowances under terms of the grants, it is believed that any required reimbursements will not be material.
At June 30, 2024 the City was committed to several grant funded planning and construction contracts related to potable water quality, water treatment plant upgrades, onsite wastewater treatment services, street water runoff and environmental related improvements. The ability of the City to meet these contractual commitments is dependent upon continued intergovernmental grant funding.
City of Trinidad, California
Notes to Basic Financial Statements, Continued
For the year ended June 30, 2024
45 11. COMMITMENTS AND CONTINGENCIES, Continued
The City entered into an agreement with the County of Humboldt to provide law enforcement services within the City limits. The agreement period commences November 1, 2021 through June 30, 2024.
Appropriations are partially funded through annual COPS grant of approximately $150,000 with the City paying any difference out of its general fund. The City and the County are currently continuing the law enforcement services arrangement after June 30, 2024 while negotiations are in progress for the next contract agreement.
12. NEW ACCOUNTING PRONOUNCEMENTS
The GASB has issued Statement No. 99, "Omnibus 2022." The objectives of this Statement are to enhance comparability in accounting and financial reporting and to improve the consistency of authoritative literature by addressing (1) practice issues that have been identified during implementation and application of certain GASB Statements and (2) accounting and financial reporting for financial guarantees. The requirements related to leases, PPPs, and SBITAs will take effect for financial statements starting with the fiscal year that ends4. The requirements related to financial guarantees and the classification and reporting of derivative instruments within the scope of Statement 53 will take effect for financial statements starting with the fiscal year that ends June 30, 2024. The implementation of this statement did not have an effect on the financial statements.
The GASB has issued Statement No. 100, "Accounting Changes and Error Corrections—an amendment of GASB Statement No. 62." The primary objective of this Statement is to enhance accounting and financial reporting requirements for accounting changes and error corrections to provide more understandable, reliable, relevant, consistent, and comparable information for making decisions or assessing accountability. The requirements of this Statement will take effect for financial statements starting with the fiscal year that ends June 30, 2024. The implementation of this statement did not have an effect on the financial statements.
The GASB has issued Statement No. 101, "Compensated Absences." The objective of this Statement is to better meet the information needs of financial statement users by updating the recognition and measurement guidance for compensated absences. That objective is achieved by aligning the recognition and measurement guidance under a unified model and by amending certain previously required disclosures. The requirements of this Statement will take effect for financial statements starting with the fiscal year that ends December 31, 2024.
The GASB has issued Statement No. 102, “Certain Risk Disclosures.” The requirements of this Statement will improve financial reporting by providing users of financial statements with essential information that currently is not often provided. The disclosures will provide users with timely information regarding certain concentrations or constraints and related events that have occurred or have begun to occur that make a government vulnerable to a substantial impact. As a result, users will have better information with which to understand and anticipate certain risks to a government’s financial condition. The requirements of this Statement will take effect for financial statements starting with the fiscal year that ends June 30, 2025.
City of Trinidad, California
Notes to Basic Financial Statements, Continued
For the year ended June 30, 2024
46 12. NEW ACCOUNTING PRONOUNCEMENTS, Continued
The GASB has issued Statement No. 103, “Financial Reporting Model Improvements.” The objective of this Statement is to improve key components of the financial reporting model to enhance its effectiveness in providing information that is essential for decision making and assessing a government’s accountability. This Statement also addresses certain application issues. The requirements of this Statement will take effect for financial statements starting with the fiscal year that ends June 30, 2026.
13. SUBSEQUENT EVENTS
Events occurring after June 30, 2024 but before the financial statements were available to be issued must be evaluated for possible adjustment to the financial statements or disclosure. The effects of subsequent events that provide evidence about conditions that existed at June 30, 2024 are recognized in the accompanying financial statements. Subsequent events which provide evidence about conditions that existed after June 30, 2024 require disclosure in the accompanying notes. Management has evaluated the activity of the City through September 29, 2025, and concluded that no subsequent event(s) have occurred that would require recognition in the financial statements or disclosure in the notes to the financial statements.
COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES
47 This page intentionally left blank.
48 Fund Type
Special Revenue Funds
Integrated Waste Management
LCP Update Grant #3
Budget Act COVID
SB 2 Planning Grant
HCD LEAP Grant
COPS Grant Program
State Gas Tax Fund
Transportation Development Act
Onsite Wastewater Treatment System
STIP Trinity St. Road Rehab
Road Maintenance and Rehab
LCP Local Coast Program
Calycle SB 1383 Assistance Grant
REAP Housing Grant HCAOG
OPC Coastal Resilience
HSIP Street Improvements
OGALS Per Capita
Special revenue funds are used to account for specific revenue sources that are restricted, committed, or assigned to expenditures for particular purposes.
NON-MAJOR GOVERNMENTAL FUNDS
Description
To account for waste hauling franchise fees received and waste diversion programs implemented to help achieve compliance with CalReycle mandated diversion targets Grant program funded by the Coastal Commission to dedicate resources to the City's ongoing Local Coastal Program update, the City in updating the LCP, including several tasks (5).
The Budget Act COVID fund, primarily established through the CARES Act, provides financial assistance to the City to address the public health and economic impacts of the COVID-19 pandemic.
Grant funds through CA Department of Housing and Community Development used to bring the City's Housing Element into Compliance with State requirements, including development of the Accessory Dwelling Unit (ADU) Ordinance.
To account for funds received from the HCD LEAP Grant to update planning documents and implement process improvements that accelerate housing production.
To account for funds received from the State or law enforcement services under the Citizens Option for Public Safety (COPS) Program.
To account for the City’s share of State of California’s Highway User Tax collected by the State that are legally restricted to the maintenance and improvement of City roads and streets.
To account for funds received from the Transportation Development Act to improve public transportation services and encourage regional transportation coordination.
To account for permit revenue received intended to offset costs associated with implementing the City's wastewater treatment system.
State Department of Transportation funded removal and replacement of asphalt, striping and markings, and utility, monument, and manhole cover adjustments on To account for the ongoing maintenance and rehabilitation needs of city roads Grant funds awarded by the Coastal Commission to dedicate resources to update the City's Local Coastal Program.
To account for funds received from CalRecycle SB 1383 Local Assistance Grant Program which aims to reduce organic waste and edible food waste to lower methane emissions and promote recycling and composting.
To account for funds received from the Humboldt County Association of Governments to help the City reach its housing production goals
Grant funds through the Ocean Protection Council, Prop 68, used to develop the Trinidad Community Coastal Resilience Action Plan.
To account for funds received from the Highway Safety Improvement Program (HSIP) to be used on improving the City's streets.
Per Capita grant allocation of $177,952 awarded through the California State Parks and Recreation Department for enhancement and development of recreation opportunities in Trinidad.
49 City of Trinidad, California
Combining Balance Sheet
Nonmajor Governmental Funds - Special Revenue Funds
June 30, 2024
Integrated LCP Budget SB 2
Waste Update Act Planning
Mgmt Grant #3 COVID Grant
ASSETS
Cash and investments 12,479$ -$ 119,572$ -$
Receivables - 12,082 - -
Total assets 12,479$ 12,082$ 119,572$ -$
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts Payables -$ -$ -$ -$
Accrued expenses 38 - - 9
Due to other funds - 4,745 - -
Total liabilities 38 4,745 - 9
Fund balances:
Nonspendable - - - -
Restricted - 119,572 -
Committed - - - -
Assigned 12,441 7,337 - -
Unrestricted (deficit) - - - (9)
Total fund balances 12,441 7,337 119,572 (9)
Total liabilities and fund balances 12,479$ 12,082$ 119,572$ -$ 50 Onsite
HCD COPS State Transportation Wastewater STIP
LEAP Program Gas Tax Development Treatment Trinity St
Grant Grant Fund Agency System Road Rehab
-$ 27,734$ 51,065$ $ 93,168 -$ -$
- 45,584 1,130 - - 218,593
-$ 73,318$ 52,195$ $ 93,168 -$ 218,593$
-$ -$ -$ $ 1,011$ - 212,550$
- - - - - -
- - - - 12,788 6,299
- - - 13,799 - 218,849
- - - - - -
- 73,318 52,195 93,168 - -
- - - - - -
- - - - - -
- - - (13,799) - (256)
- 73,318 52,195 93,168 (13,799) (256)
-$ 73,318$ 52,195$ $ 93,168 -$ 218,593$
(continued)
51 City of Trinidad, California
Combining Balance Sheet
Nonmajor Governmental Funds - Special Revenue Funds, Continued June 30, 2024
CalRecycle CalRecycle
Road LCP Local SB 1383 SB 1383
Maint & Coast Assistance 1383 Assistance
Rehab Program Grant Grant 2
ASSETS
Cash and investments 21,215$ -$ 9,703$ 73,001$
Receivables 1,381 - - -
Total assets 22,596$ -$ 9,703$ 73,001$
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts Payables -$ -$ -$ 309$
Accrued expenses - - - -
Due to other funds - - - -
Total liabilities - - - 309
Fund balances:
Nonspendable - - -
Restricted - - 9,703 72,692
Committed - - -
Assigned 22,596 - - -
Unrestricted (deficit) - - - - 0 Total fund balances 22,596 - 9,703 72,692 Total liabilities and fund balances 22,596$ -$ 9,703$ 73,001$ 52 REAP OPC HSIP OGALS Total
Housing Grant Coastal Street Per Harbor Nonmajor
HCAOG Resilience Improvement Capita Fund Funds
-$ -$ -$ -$ -$ 407,937$
21,719 146,510 14,396 - 5,702 467,097
21,719$ 146,510$ 14,396$ -$ 5,702$ 869,332$
-$ 12,998 4,523 -$ -$ 231,391$
- - - - - 47
21,719 104,714 9,873 8,293 1,550 169,981
21,719 117,712 14,396 8,293 1,550 399,869
- - - - - -
- - - - 4,152 424,800
- - - - - -
- 28,798 - - - 71,172
- - - (8,293) - (22,357)
- 28,798 - (8,293) 4,152 469,463
21,719$ 146,510$ 14,396$ -$ 5,702$ 869,332$
(concluded)
53 City of Trinidad, California
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds - Special Revenue Funds
For the year ended June 30, 2024
Integrated LCP Budget SB 2
Waste Update Act Planning
Mgmt Grant #3 COVID Grant
REVENUES:
Building and planning fees $ - - $ - $ - $
Intergovernmental 19,280 - - 8,331
Rent and franchise fees 13,747 - - -
Investment earnings - - - -
Total revenues 13,747 19,280 8,331 -
EXPENDITURES:
Current:
General government 1,412 - - -
Public safety - - - -
Public works/streets 11,935 - - 8,340
Total expenditures 1,412 11,935 8,340 -
REVENUES OVER (UNDER)
EXPENDITURES 12,335 7,345 - (9)
OTHER FINANCING SOURCES (USES):
Transfers in - - - -
Transfers out - - - -
Total other financing
sources (uses) - - - -
NET CHANGE IN FUND BALANCES 12,335 7,345 - (9)
FUND BALANCES:
Beginning of year 106 119,572 (8) -
End of year $ 12,441 $ 7,337 $ 119,572 $ (9)
54 Onsite
HCD COPS State Transportation Wastewater STIP
LEAP Program Gas Tax Development Treatment Trinity St
Grant Grant Fund Agency System Road Rehab
$ - - $ - $ - $ 5,340 $ - $
13,759 177,431 14,221 17,323 - 241,817
- - - - - -
- - 1,155 2,503 - -
177,431 13,759 15,376 19,826 5,340 241,817
- - - - - -
67,500 - - - - -
- 13,759 - 5,529 17,324 241,863
67,500 13,759 - 5,529 17,324 241,863
109,931 - 15,376 14,297 (11,984) (46)
- - - - - -
- - - - - -
- - - - - -
109,931 - 15,376 14,297 (11,984) (46)
(36,613) - 36,819 78,871 (1,815) (210)
$ 73,318 - $ 52,195 $ 93,168 $ (13,799) $ (256) $
(continued)
55 City of Trinidad, California
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds - Special Revenue Funds, Continued For the year ended June 30, 2024
CalRecycle CalRecycle
Road LCP Local SB 1383 SB 1383 REAP
Maint & Coast Assistance Assistance Housing Grant
Rehab Program Grant Grant 2 HCAOG
REVENUES:
Building and planning fees $ - - $ - $ - $ - $
Intergovernmental 7,922 - 75,000 23,504 -
Rent and franchise fees - - - - -
Investment earnings 538 - - - -
Total revenues 8,460 - 75,000 - 23,504
EXPENDITURES:
Current:
General government - - - 1,489 -
Public safety - - - - -
Public works/streets - 8,359 - 23,504 -
Total expenditures - 8,359 - 2,308 23,504
REVENUES OVER (UNDER)
EXPENDITURES 8,460 (8,359) - 72,692 -
OTHER FINANCING SOURCES (USES):
Transfers in - - - -
Transfers out - - - -
Total other financing
sources (uses) - - - -
NET CHANGE IN FUND BALANCES 8,460 (8,359) - 72,692 -
FUND BALANCES:
Beginning of year 14,136 18,062 - - -
End of year $ 22,596 $ 9,703 - $ $ 72,692 $ -
56 OPC HSIP OGALS Total
Coastal Street Per Harbor Nonmajor
Resilience Improvement Capita Fund Funds
$ - - $ - $ - $ 5,340 $
168,911 28,434 - - 795,933
- - - 5,702 19,449
- - - - 4,196
28,434 168,911 - 5,702 824,918
- - - - 2,901
- - - - 67,500
28,434 158,706 3,899 3,535 525,187
28,434 158,706 3,899 3,535 596,407
- 10,205 (3,899) 2,167 228,511
- - - 1,985 1,985
- - - - -
- - - 1,985 -
- 10,205 (3,899) 4,152 226,344
- 18,593 (4,394) - 243,119
$ - 28,798 $ (8,293) $ 4,152 $ 469,463 $
(concluded)
57 City of Trinidad, California
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual Integrated Waste Management
For the year ended June 30, 2024
Variance w/Final
Positive
Original Final Actual (Negative)
REVENUES:
Rent and franchise fees $ 11,000 $ 11,000 $ 13,747 $ 2,747 Total revenues 11,000 11,000 13,747 2,747
EXPENDITURES:
Current:
General government 1,800 1,800 1,412 388
Total expenditures 1,800 1,800 1,412 388
REVENUES OVER (UNDER)
EXPENDITURES 9,200 9,200 12,335 3,135
OTHER FINANCING SOURCES (USES):
Transfers in - - - -
Transfers out - -
Total other financing sources (uses) - - - -
Net change in fund balances 9,200 9,200 12,335 3,135
FUND BALANCES:
Beginning of year 106 106 106 -
End of year $ 9,306 $ 9,306 $ 12,441 $ 3,135
Budgeted Amounts
58 City of Trinidad, California
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual COPS Program Grant
For the year ended June 30, 2024
Variance w/Final
Positive
Original Final Actual (Negative)
REVENUES:
Intergovernmental revenues $ 150,000 $ 150,000 $ 177,431 $ 27,431 Investment earnings - - - -
Total revenues 150,000 150,000 177,431 27,431
EXPENDITURES:
Current:
Public safety 267,000 267,000 67,500 199,500
Total expenditures 267,000 267,000 67,500 199,500
REVENUES OVER (UNDER)
EXPENDITURES (117,000) (117,000) 109,931 226,931
OTHER FINANCING SOURCES (USES):
Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses) - - - -
Net change in fund balances (117,000) (117,000) 109,931 226,931 FUND BALANCES:
Beginning of year (36,613) (36,613) (36,613) -
End of year $ (153,613) (153,613) $ 73,318 $ 226,931 $
Budgeted Amounts
59 City of Trinidad, California
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual State Gas Tax Fund
For the year ended June 30, 2024
Variance w/Final
Positive
Original Final Actual (Negative)
REVENUES:
Intergovernmental revenues $ 15,000 $ 15,000 $ 14,221 $ (779) Investment earnings - - 1,155 1,155
Total revenues 15,000 15,000 15,376 376
EXPENDITURES:
Current:
Public works/streets - - - -
Total expenditures - - - -
REVENUES OVER (UNDER)
EXPENDITURES 15,000 15,000 15,376 376
OTHER FINANCING SOURCES (USES):
Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses) - - - -
Net change in fund balances 15,000 15,000 15,376 376
FUND BALANCES:
Beginning of year 36,819 36,819 36,819 -
End of year $ 51,819 $ 51,819 $ 52,195 $ 376
Budgeted Amounts
60 City of Trinidad, California
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual Transportation Development Agency
For the year ended June 30, 2024
Variance w/Final
Positive
Original Final Actual (Negative)
REVENUES:
Intergovernmental revenues $ 14,500 $ 14,500 $ 17,323 $ 2,823 Investment earnings - - 2,503 2,503
Total revenues 14,500 14,500 19,826 5,326
EXPENDITURES:
Current:
Public ways and facilities 8,500 8,500 5,529 2,971
Total expenditures 8,500 8,500 5,529 2,971
REVENUES OVER (UNDER)
EXPENDITURES 6,000 6,000 14,297 8,297
OTHER FINANCING SOURCES (USES):
Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses) - - - -
Net change in fund balances 6,000 6,000 14,297 8,297
FUND BALANCES:
Beginning of year 78,871 78,871 78,871 -
End of year $ 84,871 $ 84,871 $ 93,168 $ 8,297
Budgeted Amounts
61 This page intentionally left blank.
62 7080 Donlon Way, Suite 204, Dublin, CA 94568 ● phone (925) 556-6200 ● fax: (707) 232-6226 1102 South Main Street, #1, Fort Bragg, CA 95437 ● phone (707) 964-6325 www.jjacpa.com
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
Independent Auditor’s Report
To the Honorable Mayor and City Council
of the City of Trinidad
Trinidad, 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 governmental activities, the businesstype activities, each major fund, the aggregate remaining fund information, and the budgetary comparison information of the City of Trinidad, California (City), as of and for the year ended June 30, 2024, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements, and have issued our report thereon dated September 29, 2025.
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) to determine the 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 was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that have not been identified.
Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be significant deficiencies. We did identify certain deficiencies in internal control, described in the separate Schedule of Findings and Responses as item 2024-001 that we consider to be a material weakness.
To the Honorable Mayor and City Council
of the City of Trinidad
Trinidad, California
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed 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.
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September 29, 2025 JJACPA, Inc.
Dublin, CA
CONSENT AGENDA ITEM 5
SUPPORTING DOCUMENTATION ATTACHED
5. Audit Engagement Letter with JJACPA, Inc. to Prepare June 30, 2025 Financial Statements. 7080 Donlon Way, Suite 204, Dublin, CA 94568 ● phone (925) 556-6200 1102 South Main Street, Suite 1, Fort Bragg, CA 95437 ● phone (707) 964-6325 www.jjacpa.com ● fax: (707) 232-6226
October 10, 2025
Gabriel Adams
City Clerk
409 Trinity Street
Trinidad, CA 95570
Dear Gabriel:
You have requested that we audit the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of City of Trinidad (City) , as of June 30, 2025, and for the year then ended and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the table of contents. We are pleased to confirm our acceptance and our understanding of this audit engagement by means of this letter. Our audit will be conducted with the objective of our expressing an opinion on each opinion unit.
Accounting principles generally accepted in the United States of America require that management’s discussion and analysis and budgetary comparison information be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. As part of our engagement, we will apply certain limited procedures to the required supplementary information (RSI) in accordance with auditing standards generally accepted in the United States of America. These limited procedures will consist primarily of inquiries of management regarding their methods of measurement and presentation, and comparing the information for consistency with management’s responses to our inquiries. We will not express an opinion or provide any form of assurance on the RSI. The following RSI is required by accounting principles generally accepted in the United States of America. This RSI will be subjected to certain limited procedures but will not be audited:
Management’s Discussion and Analysis
Budgetary Comparison Information
Supplementary information other than RSI will accompany the City’s basic financial statements. We will subject the following supplementary information to the auditing procedures applied in our audit of the basic financial statements and certain additional procedures, including comparing and reconciling the supplementary information to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and additional procedures in accordance with auditing standards generally accepted in the United States of America. We intend to provide an opinion on the following supplementary information in relation to the financial statements as a whole:
Combining and individual nonmajor fund financial statements.
Audit of the Financial Statements
We will conduct our audit in accordance with auditing standards generally accepted in the United States of America (U.S. GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the basic financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to error, fraudulent financial reporting, misappropriation of assets, or violations of laws, governmental regulations, grant agreements, or contractual agreements. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.
Because of the inherent limitations of an audit, together with the inherent limitations of internal control, an unavoidable risk that some material misstatements may not be detected exists, even though the audit is properly planned and performed in accordance with U.S. GAAS and Government Auditing Standards of the Comptroller General of the United States of America.
In making our risk assessments, we consider internal control relevant to the entity’s preparation and fair presentation of the financial statements 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 entity’s internal control. However, we will communicate to you in writing concerning any significant deficiencies or material weaknesses in internal control relevant to the audit of the financial statements that we have identified during the audit.
Management’s Responsibilities
Our audit will be conducted on the basis that management acknowledge and understand that they have responsibility:
a. For the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America; b. For the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to error, fraudulent financial reporting, misappropriation of assets, or violations of laws, governmental regulations, grant agreements, or contractual agreements.
c. For following up and taking corrective action on reported audit findings from prior periods and preparing a summary schedule of prior audit findings;
d. For following up and taking corrective action on current year audit findings and preparing a corrective action plan for such findings;
e. To provide us with:
i. Access to all information of which management is aware that is relevant to the preparation and fair presentation of the financial statements such as records, documentation, and other matters; ii. Additional information that we may request from management for the purpose of the audit; and iii. Unrestricted access to persons within the entity from whom we determine it necessary to obtain audit evidence.
f. For adjusting the financial statements to correct material misstatements and confirming to us in the management representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the current year period(s) under audit are immaterial, both individually and in the aggregate, to the financial statements as a whole; and g. For confirming your understanding of your responsibilities as defined in this letter to us in your management representation letter.
With regard to the supplementary information referred to above, you acknowledge and understand your responsibility: (a) for the preparation of the supplementary information in accordance with the applicable criteria; (b) to provide us with the appropriate written representations regarding supplementary information; (c) to include our report on the supplementary information in any document that contains the supplementary information and that indicates that we have reported on such supplementary information; and (d) to present the supplementary information with the audited financial statements, or if the supplementary information will not be presented with the audited financial statements, to make the audited financial statements readily available to the intended users of the supplementary information no later than the date of issuance by you of the supplementary information and our report thereon.
As part of our audit process, we will request from management written confirmation concerning representations made to us in connection with the audit.
We will issue a written report upon completion of our audit of the City’s basic financial statements. Our report will be addressed to the governing body of the City. We cannot provide assurance that unmodified opinions will be expressed. Circumstances may arise in which it is necessary for us to modify our opinions, add an emphasis-ofmatter or other-matter paragraph(s), or withdraw from the engagement.
In accordance with the requirements of Government Auditing Standards, we will also issue a written report describing the scope of our testing over internal control over financial reporting and over compliance with laws, regulations, and provisions of grants and contracts, including the results of that testing. However, providing an opinion on internal control and compliance will not be an objective of the audit and, therefore, no such opinion will be expressed.
We understand that your employees will prepare all confirmations we request and will locate any documents or invoices selected by us for testing.
If you intend to publish or otherwise reproduce the financial statements and make reference to our firm, you agree to provide us with printers’ proofs or masters for our review and approval before printing. You also agree to provide us with a copy of the final reproduced material for our approval before it is distributed.
During the course of the engagement, we may communicate with you or your personnel via fax or e-mail, and you should be aware that communication in those mediums contains a risk of misdirected or intercepted communications.
Fees and Timing
The timing of our audit will be scheduled for performance and completion as follows:
Begin Complete
Document internal control and preliminary tests 1/13/2026 1/16/2026 Mail confirmations 1/16/2026 1/16/2026
Trial Balance sent to JJACPA 2/3/2026 2/3/2026
Perform year-end audit procedures 2/10/2026 2/13/2026
Issue audit report 3/6/2026 3/6/2026
Joseph Arch is the engagement partner for the audit services specified in this letter. His responsibilities include supervising JJACPA’s services performed as part of this engagement and signing or authorizing another qualified firm representative to sign the audit report.
Our fees are based on the amount of time required at various levels of responsibility, plus actual out-of-pocket expenses. Invoices will be rendered every two weeks and are payable upon presentation. We estimate that our fee for the City audit will be $19,000. We will notify you immediately of any circumstances we encounter that could significantly affect this initial fee estimate. Whenever possible, we will attempt to use the City’s personnel to assist in the preparation of schedules and analyses of accounts. This effort could substantially reduce our time requirements and facilitate the timely conclusion of the audit. Further, we will be available during the year to consult with you on financial management and accounting matters of a routine nature.
Dispute Resolution
This agreement shall be governed by the laws of the State of California. If a dispute arises out of the audit engagement described herein and if the dispute cannot be settled through negotiations, the parties agree first to try in good faith to settle the dispute by mediation using an agreed upon mediator. If the parties are unable to agree on a mediator, the parties shall petition the state court that would have jurisdiction over this matter and request the appointment of a mediator, and such appointment shall be binding on the parties. Each party shall be responsible for its own mediation expenses and shall share equally in the mediator's fees and expenses.
During the course of the audit we may observe opportunities for economy in, or improved controls over, your operations. We will bring such matters to the attention of the appropriate level of management, either orally or in writing.
We agree to retain our audit documentation or work papers for a period of at least five years from the date of our report.
We will provide the City with the following nonattest services:
Prepare the financial statements based on information in the trial balance and other relevant information that is provided by, and is the responsibility of, management.
With respect to any nonattest services we perform, the City’s management is responsible for (a) making all management decisions and performing all management functions; (b) assigning a competent individual to oversee the services; (c) evaluating the adequacy of the services performed; (d) evaluating and accepting responsibility for the results of the services performed; and (e) establishing and maintaining internal controls, including monitoring ongoing activities.
At the conclusion of our audit engagement, we will communicate to the City Council the following significant findings from the audit:
Our view about the qualitative aspects of the entity’s significant accounting practices; Significant difficulties, if any, encountered during the audit; Uncorrected misstatements, other than those we believe are trivial, if any; Disagreements with management, if any;
Other findings or issues, if any, arising from the audit that are, in our professional judgment, significant and relevant to those charged with governance regarding their oversight of the financial reporting process; Material, corrected misstatements that were brought to the attention of management as a result of our audit procedures;
Representations we requested from management;
Management’s consultations with other accountants, if any; and Significant issues, if any, arising from the audit that were discussed, or the subject of correspondence, with management.
The audit documentation for this engagement is the property of JJACPA, Inc. and constitutes confidential information. However, we may be requested to make certain audit documentation available to state and federal agencies and the U.S. Government Accountability Office pursuant to authority given to it by law or regulation, or to peer reviewers. If requested, access to such audit documentation will be provided under the supervision of JJACPA’s personnel. Furthermore, upon request, we may provide copies of selected audit documentation to these agencies and regulators. The regulators and agencies may intend, or decide, to distribute the copies of information contained therein to others, including other governmental agencies.
In accordance with the requirements of Government Auditing Standards, we have attached a copy of our latest external peer review report of our firm for your consideration and files.
Please sign and return the attached copy of this letter to indicate your acknowledgment of, and agreement with, the arrangements for our audit of the financial statements including our respective responsibilities.
We appreciate the opportunity to be your financial statement auditors and look forward to working with you and your staff.
Respectfully,
JJACPA, Inc.,
7080 Donlon Way, Suite 204,
Dublin, CA 94568
*************************************************************** RESPONSE:
This letter correctly sets forth our understanding.
City of Trinidad
Acknowledged and agreed on behalf of City of Trinidad by:
______________________________________________________________ Title: _____________________________________________________________________ Name (Printed): _____________________________________________________________ Signature: __________________________________________________________________ Date: _____________________________________________________________________ DISCUSSION AGENDA ITEM 1
SUPPORTING DOCUMENTATION ATTACHED
1. Annual Unmet Transit Needs Hearing
CITY OF TRINIDAD STAFF REPORT
DATE: Tuesday, October 14, 2025
TO: Mayor and City Council
FROM: Gabriel Adams, Interim City Manager
DISCUSSION AGENDA TITLE:
1. Annual Unmet Transit Needs Hearing
STAFF RECOMMENDATION / SUMMARY:
Introduce and welcome HCAOG Associate Regional Planner Stevie Luther to introduce the topic, open the public hearing, receive input, and direct staff to forward comments submitted to HCAOG.
DISCUSSION/BACKGROUND:
Background: Each year HCAOG conducts a citizen participation process to assess unmet transit needs within Humboldt County. The public is invited during the hearing to express their opinion, solutions, complaints, or suggestions regarding Humboldt County’s public transportation systems and/or general unmet transit needs.
ATTACHMENTS
- HCAOG FY2026-2027 Unmet Transit Needs Synopsis letter
HUMBOLDT COUNTY ASSOCIATION OF GOVERNMENTS
Regional Transportation Planning Agency
Humboldt County Local Transportation Authority
Service Authority for Freeway Emergencies
611 I Street, Suite B
Eureka, CA 95501
(707) 444-8208
www.hcaog.net
Citizen Participation Process for Transit Needs Assessment Transportation Development Act
The Humboldt County Association of Governments (HCAOG) is responsible for allocating Transportation Development Act (TDA) funds within the region. The TDA provides two major sources of funding, Local Transportation Funds (LTF) derived from a ¼ cent of the general sales tax and State Transportation Assistance Funds (STAF) derived from a tax on diesel fuel. Together, these TDA funds are a revenue source for public transit in Humboldt County. The “Unmet Transit Needs” process is carried out annually to identify and evaluate the adequacy of existing public transportation services.
HCAOG is required to assess transit needs prior to allocating LTF money for non-transit purposes, while STAF is programmed to the Humboldt Transit Authority.
Each jurisdiction has its own LTF account. Eureka and Arcata use the entirety of their LTF allocation for transit purposes. The County of Humboldt, Cities of Fortuna, Rio Dell, Blue Lake, and Trinidad typically have funds remaining after paying their share for eligible transit uses. In these cases, the TDA allows LTF to be applied to local streets and roads budgets, including pedestrian and bicycle projects. In Ferndale, there are no eligible public transit services and the LTF allocation is applied to non-transit purposes.
Public Process to Make a Finding
HCAOG’s Social Services Transportation Advisory Council (SSTAC) leads the process.
Although only one hearing is required, public meetings are held to ensure residents in each jurisdiction are heard. The SSTAC considers all public testimony and input, determines if the suggestions meet the adopted definition of an unmet transit need and applies adopted criteria to determine if the need is “reasonable to meet”. Public comments are accepted throughout the year and close on December 31st.
The SSTAC will consider the draft Unmet Transit Needs report and forward one of the following findings to the HCAOG Board for consideration:
(a) there are no unmet transit needs; or
(b) there are no unmet transit needs which are “reasonable to meet”; or (c) there are unmet transit needs, including those that are “reasonable to meet” Potential Impacts to Local Transportation Funding
If HCAOG adopts finding (c), then the unmet transit needs shall be funded before any allocation is made for non-transit purposes (i.e. streets and roads) within the jurisdiction.
Funds for new or expanded transit services can be set-aside from sources other than TDA funds. For instance, in 2018 the HCAOG Board voted to set aside Low Carbon Transit Operations Program (LCTOP) funds for late-night weekday service on the Redwood Transit Service. The service was found based on ridership at that time to be an unmet transit need reasonable to meet, but could not be funded due to insufficient Local Transportation Funds available to all required entities. When COVID hit and ridership fell dramatically, these LCTOP funds were repurposed to support free fares.
Examples of Past Public Input and Findings
Typical unmet needs include Sunday service on RTS and ETS, Saturday night service on RTS, and later evening service on ETS. These services are often found “not reasonable to meet” based on projected farebox returns and very low estimated ridership that would result in a high operating subsidy.
Comments received through this annual process can provide valuable feedback to transit operators. Not all operational requests can be accommodated, but agencies make every effort to respond. In addition, public comments are beneficial as a record of community need and can help to secure competitive grant-funded opportunities such as first-last mile mobility solutions to expand access to transit.
Opportunities for Public Comment on Unmet Transit Needs • Navigate to the project page at https://www.hcaog.net/programs-projects/publictransportation or find the survey at https://www.surveymonkey.com/r/MTK7BVT • At one of the advertised public meetings;
• Written comments and/or feedback gathered from staff during direct outreach; • Comment submittals by email or telephone: [email protected] or 707-444-8208.
U N M ET T R AN S I T N E ED S
D EF I N I T I ON & R E AS ON A BL E T O M EET C R I T ER I A Unmet transit needs are, at a minimum:
(1) Trips requested from residents who do not have access to public transportation, specialized transportation, or private transport services or resources for the purpose of traveling to medical care, shopping, social/recreational activities, education/training, and employment; or
(2) Proposed public transportation, specialized transportation, or private transport services identified in the following, but not limited to: a Transportation Development Plan, Regional Transportation Plan, Coordinated Public Transit–Human Services Transportation Plan. (3) Sufficient broad-based community support exists, meaning that persons who will likely use the service on a routine basis demonstrate support with at a minimum two requests for general public service and for disabled service.
Additionally, unmet transit needs do not include:
❖ Improvements funded or scheduled for implementation in the next fiscal year. ❖ Minor operational improvements or changes such as bus stops, schedules, and minor route changes. Minor operational improvements are changes to service which do not affect the operating cost of the transit service either by requiring additional staff and/or additional vehicle hours of service or miles of service. ❖ Trips for primary or secondary school transportation
❖ Sidewalk improvements or street and road needs.
Reasonable to meet criteria:
(1) To be considered “reasonable to meet”, a service must be operationally feasible and financially sustainable, as defined below:
a) The service must have adequate roadways and must be safe to operate. b) Enough money should be available from identified sources of funding to pay for the marginal operating costs of the service continuously for three years. (2) The service must be projected to meet a minimum “marginal farebox-return-ratio” of 10 percent within two years. Performance measures including estimated subsidy per passenger trip and passengers per vehicle hour of service will also be considered. For new service, ridership and farebox-return-ratio thresholds will be considered. (3) Pursuant to the requirements of TDA Statutes (Public Utilities Code Section 99401.5c, a determination of needs that are “reasonable to meet” shall not be made by comparing unmet transit needs with the need for streets and roads, for the allocation of TDA funds. (4) Once a service is determined to be "reasonable to meet" and is implemented, it can be expected that the ridership in the first 1-2 years of the new service will be less than the projected optimal ridership. Ridership should be evaluated at 6-month intervals to determine if service is meeting performance standards adopted by the transit provider, and specifically, whether the service meets a minimum 10 percent marginal fareboxreturn-ratio. If the service is being adequately promoted and fails to be within 60 percent of the identified standards after six months, 90 percent with the first year, or 100 percent within two years, the service may be cancelled and deemed "no longer reasonable to meet." An exception to this rule is when a community or group is willing to participate in sharing the ongoing cost of the new service.
DISCUSSION AGENDA ITEM 2
SUPPORTING DOCUMENTATION SUBMITTED
2. Discussion/Decision to Appoint Two Councilmembers to Represent the City in Governmentto-Government (G2G) Meetings
CITY OF TRINIDAD STAFF REPORT
DATE: Tuesday, October 14, 2025
TO: Mayor and City Council
FROM: Gabriel Adams, Interim City Manager
DISCUSSION AGENDA TITLE:
2. Discussion/Decision to Appoint Two Councilmembers to Represent the City in Government-to-Government (G2G) Meetings
STAFF RECOMMENDATION / SUMMARY:
Appoint two (2) Councilmembers to participate in the next round of G2G consultations, with dates and topics yet to be determined.
DISCUSSION/BACKGROUND:
Most recently on June 10, 2025, the Council evaluated the benefits of appointing two (2) members to represent the City on a standing committee for Tribal Government-to-Government consultations (G2G), vs. appointing two (2) members on an ad-hoc format when consultations were needed or requested. The Council determined that the ad-hoc format was more suitable for the G2G format primarily due to Brown Act logistics and restrictions that apply to Council appointed standing committees.
There are several issues of mutual interest that G2G consultations between the City and both the Trinidad Rancheria and the Yurok Tribe would benefit from. Staff is requesting Council to appoint two (2) members to participate in G2G consultations, with dates and topics yet to be determined.
Upon appointment, Staff will notify both tribal entities that City representatives have been selected and the logistics to settle on consultation dates can begin.
ATTACHMENTS
- City of Trinidad’s Tribal Consultation Policy
1 City of Trinidad Tribal Consultation Policy
(Government to Government Consultations)
I. Introduction
The purpose of this policy is to ensure effective government-to-government consultation between the City of Trinidad, a California incorporated city and local government (“City”), and Indian tribes regarding the development of policies, programs, projects, plans, property decisions, and activities (collectively, “Activities”) that may affect California Native American Tribes, their tribal lands and resources and community interests. The goal is to promote a mutually respectful discussion and consideration of the views of tribes in order to resolve the concerns of as many parties as possible, while at the same time recognizing the City’s commitment to transparent government and obligations to comply with the Ralph M. Brown Act (California Government Code Section 54950 et seq. (the “Brown Act”)).
The City is located adjacent to the Cher-Ae Heights Indian Community of the Trinidad Rancheria (Trinidad Rancheria), a federally-recognized tribe of Yurok origin, and seeks to build a relationship based on mutual respect and understanding through meaningful engagement to foster improved relationships, partnership opportunities, and progress on shared goals. The City also recognizes that it is located within the aboriginal homeland of the Yurok people, and that significant tribal cultural resources are located within the City, and the City shall engage in consultation with all California Native American Tribes that are traditionally and culturally affiliated with the Tribal Cultural Resource that may be affected by proposed or anticipated actions or Activities of the City in accordance with applicable law.
II. Definitions
For purposes of this policy, the following definitions shall apply:
Activities: Means any action taken or to be taken by the City in connection with any project that is not excluded or exempt from the requirements of the California Environmental Quality Act (CEQA) and is connected with a proposed amendment to the City’s General Plan.
California Native American Tribe: Refers to a federally recognized Native American Tribe located within California, as listed in the Federal Register. Only in situations involving Tribal Cultural Resources will a non-federally recognized California Native American Tribe that is on the list maintained by the NAHC be included in this definition.
The NAHC will provide a list of non-federally recognized California Native American Tribes for each instance.
Consultation: Shall have the meaning defined in Section III of this policy, below.
Federally Recognized Tribe: A tribal entity that is recognized as having a governmentto-government relationship with the United States; these entities are listed on the Federal Register and the current list is posted on the California Governor’s Office of the Tribal 2 Advisor’s website, as the same may be amended from time to time (https://tribalaffairs.ca.gov/tribal-information/).
Tribal Cultural Resources: Shall have/has the same meaning as set forth in Public Resources Code Sec. 21074. Only in situations involving cultural resources will a nonfederally recognized California Native American Tribe that is on the list maintained by the NAHC be included in this Policy. The NAHC will provide a list of non-federally recognized California Native American Tribes for each instance where this Policy is applicable.
Tribal Sovereignty: Federally-recognized tribes are recognized in federal and state law as distinct, independent political communities exercising the powers of self-government with jurisdiction over the lands, natural and cultural resources, and activities of their tribal members, and under certain circumstances non-members, within their respective Tribal Lands. Some of these powers are inherent, and some have been delegated by the United States. Existing limitations on tribal sovereignty are defined through acts of Congress, treaties and federal court decisions.
Tribe: Refers to a California Native American Tribe or a Federally Recognized Tribe.
III. Process to Facilitate Government to Government Consultations The City will seek to identify Tribes that may be affected by City sponsored Activities, proposed or anticipated by the City, and to consult with the potentially affected Tribes at a time early in the process that allows a reasonable opportunity for Tribes to comment and participate. The City will develop a contact list for all Federally Recognized Tribes and known California Native American Tribes with interests on/within the City’s jurisdiction.
Where the City anticipates that an action or City sponsored Activities may affect Tribes, the City will disseminate public documents, notices, and sufficient information relevant to its Activities to affected Tribes to understand the scope and potential impact of the action or Activity and to make informed decisions. Notices shall be designed to include sufficient detail of the topic to be discussed to allow tribal leaders an opportunity to fully engage in the process. The City will identify the appropriate staff members and decision-makers, associated with the Activities in question, who shall ensure meaningful and respectful consideration of tribal concerns.
The City will seek to conduct meetings, outreach, and workshops at times and locations that facilitate tribal participation and meaningful and respectful consultation. The City will request information from Tribes when conducting research or studies that pertain to or could affect Tribal Lands or Tribal Cultural Resources. Pursuant to California Government Code § 65352.4 and applicable law, the City will engage in “government to government” consultation where required by California law, and specifically as required by California Government Code §§ 65351, 65352.3 and 65562.5. California Government Code § 65352.4 defines consultation as, “the meaningful and timely process of seeking, discussing, and considering carefully the views of others, in a manner that is cognizant of all parties' cultural values and, where feasible, seeking agreement. Consultation between government agencies and Native American tribes shall be conducted in a way that is mutually respectful of each party's sovereignty. Consultation shall also recognize the tribes' potential needs for confidentiality with respect to places that have traditional 3 tribal cultural significance.” Effective consultation is recognized as an ongoing process, not a single event. The consultation process should focus on identifying issues of concern to tribes pertinent to the cultural place(s) at issue, including cultural values, religious beliefs, traditional practices, and laws protecting Tribal Cultural Resources through mitigation measures and alternatives that avoid significant effects to the Tribal Cultural Resources. The goal of the consultation process on other matters will define the full range of acceptable ways in which a local government can seek to accommodate tribal concerns and establish partnerships that advance the shared interests of the Tribe and the City.
A. City Manager/City Planner as Tribal Liaison for Confidential Matters The City receives, from time to time, requests to consult from Tribes to discuss various matters, some of which are policy oriented and some of which pertain to site specific concerns regarding sensitive Tribal Cultural Resources and tribal access to public property for ceremonial purposes. In accord with California Public Resources Code § 21080.3.1, prior to the release of any negative declaration, mitigated negative declaration, or environmental impact report for a project within the City or for which the City serves as lead agency under the CEQA, the City shall follow the procedures and protocols established by Public Resources Code Sections 21080.3.1 and 21080.3.2 to facilitate effective government to government consultation with affected Tribes and mitigate against potential disturbance of culturally significant resources. The City Manager and City Planner shall act in the capacity as a tribal liaison during the course of any such consultation and shall ensure these discussions remain confidential to the extent required by applicable law. Any documents acquired from Tribes or created by City staff as part of this process shall be exempt from disclosure under the Public Records Act to the extent protected from disclosure by California law.
B. City Council or Committee Appointment for Review of Non-Confidential Subject Matter
Where a Tribe requests to meet with the City Council to address issues of public concern, the Tribe will be advised of the Council’s obligation to comply with the Brown Act. Where a Tribe requests to meet with the Council to discuss issues of general public concern, not subject to the confidentiality provisions regarding sensitive Tribal Cultural Resources and tribal access to public property for ceremonial purposes (which inquiries shall be directed to the City Manager and City Planner as noted in Section III.A., above), the City Council, in its discretion, will either: (i) place the public concern item on a regular meeting agenda of the full Council; or (ii) place on its agenda the formation of an Ad Hoc Committee or Standing Committee of the Council to facilitate the requested consultation. If an Ad Hoc Committee or Standing Committee is formed to facilitate the consultation, the meeting or meetings of the Committee shall be scheduled by a publicly noticed agenda and conducted in an open forum in compliance with the Brown Act.
IV. California Environmental Quality Act (“CEQA”) Consultation Protocol In accord with California Public Resources Code § 21080.3.1, prior to the release of any negative declaration, mitigated negative declaration, or environmental impact report for a project within the City and/or for which the City serves as lead agency under the CEQA, the City shall 4 follow the procedures and protocols established by Sections 21080.3.1 and 21080.3.2 to facilitate effective government to government consultation with affected Tribes and mitigate against potential disturbance of culturally significant resources. The City Manager and City Planner shall oversee administration of this policy and shall facilitate government to government consultation in compliance with CEQA and Section III.A., above.
V. Amendment of General Plan Consultation Protocol
Each time the City considers a proposal to adopt or amend the general plan or specific plan, the City will contact the appropriate California Native American Tribes identified by the NAHC. If requested by the Tribes, the City will consult for the purpose of preserving or mitigating impacts to cultural places in accordance with Government Code § 65352.3. The City will consider the following when determining whether a general plan or specific plan adoption or amendment is subject to notice and consultation requirements: (i) in the case of an applicantinitiated plan proposal, if the City accepts a complete application (as defined in Government Code § 65943) the proposal is subject to Government Code § 65352.3; and (ii) in the case of a general plan or specific plan amendment initiated by the local government, any proposal introduced for study in a public forum is subject to Government Code § 65352.3. The City will take certain actions to initiate, or propose, a general plan or general plan amendment. These actions must be taken in a duly noticed public meeting, and may include, but are not limited to, any of the following: appropriation of funds, adoption of a work program, engaging the services of a consultant, or directing the planning staff to begin research on the activity.
Under Government Code § 65352.3, only if a tribe is identified by the NAHC, and that tribe requests consultation after being contacted by a local government, must a local government consult with the tribe on the plan proposal. The City will seek to consult with Tribes as early as possible and may, if appropriate, begin consultation even before a formal proposal is submitted by an applicant or initiated by the local government.
VI. Disclaimers
This policy is intended solely for the guidance of employees of the City, Council Members, Committees and Commissions. It is not intended, and should not be construed, to define the legal relationship between the City and any Tribe. This policy is not intended to replace or supplant obligations mandated by federal or California law. The policy provides general guidance for improving City consultation, communication and collaboration with Tribes to the extent that a conflict does not exist with applicable law or regulations. This policy is not intended as a regulation, or to create, expand, limit, waive, or interpret any legal rights or obligations of the City.
DISCUSSION AGENDA ITEM 3
SUPPORTING DOCUMENTATION ATTACHED
3. Discussion/Decision regarding 2025 Job Classification and Compensation Study Report prepared by Regional Government Services (RGS)
CITY OF TRINIDAD STAFF REPORT
DATE: Tuesday, October 14, 2025
TO: Mayor and City Council
FROM: Gabriel Adams, Interim City Manager
DISCUSSION AGENDA TITLE:
3. Discussion/Decision regarding 2025 Job Classification and Compensation Study Report prepared by Regional Government Services (RGS)
STAFF RECOMMENDATION TO CONSIDER:
Adopt the 2025 Job Classification Plan and Compensation Policy prepared by Regional Government Services, authorize a budget amendment to cover a 10% salary increase effective immediately as the first step in aligning salaries to the median rates identified in the plan, and prepare a phased strategy proposal to reach full alignment beginning July 01, 2026.
DISCUSSION/BACKGROUND:
This topic was first introduced to the Council by former City Manager Karen Suiker in 2016. It was a budgeted priority that was carried forward for several years following but never gained the traction needed to become a reality. Staffing challenges following the covid-era forced hiring decisions that subsequently created inequities in pay rates, job duties, and complicated organizational function. The risks associated with the inequities prompted a serious need for a professional, third-party review of the City’s job classification, structure, and compensation package and policy.
Staff presented findings and illustrated the needs for this study during budget preparations in May 2024. The Council prioritized the project upon adoption of the FY2025 Budget. Former City Manager Joe Tagliaboshi brought a proposal forward to engage with Regional Government Services (RGS) to conduct the study. On March 11, 2026 the Council approved a $25,000 contract for services with RGS.
The project began by City staff feeding RGS with the City’s current organizational structure, long-range vision and needs, current job descriptions, and employee policies.
The second phase consisted of a deep-dive questionnaire/survey each employee was requested to complete, in their own words, helping RGS better understand the employee’s own understanding of their position, with detailed tasks and responsibilities listed. Each survey submitted was reviewed by City management for concurrence.
The third phase was for RGS to digest all the information provided, develop a legitimate index of job descriptions and titles that match the duties described, and begin the compensation study phase based on the framework created. City Management fully supports the Classification Titles and Job Descriptions proposed by RGS.
The importance of this project at this time cannot be understated. There are significant HR risks associated with un-structured job descriptions, arbitrary hiring practices, and the absence of a clear path staff can rely on during their employment with the City. Clear job descriptions are essential tools required to carry out annual performance evaluations. Fair compensation and policies create the predictability needed to attract and retain valuable employees – an organization’s most valuable asset.
Compensation Study:
RGS will be represented tonight by Classification & Compensation Team Lead Advisor Patty Howard, who will be available to answer detailed questions about the study findings, in particular the median income concluded that forms the basis for the target rate of pay recommended for each position identified in the plan.
The study focuses on Internal Alignment and Implementation components, summarized on pages 11 and 12. The rational with alignment is to create a salary differential between series classifications based on Human Resource practices, recognizing the complexity of the work expected at each level and the differences in experience and certifications required to perform the respective duties.
The Cost of Implementing the salary adjustments is described on page 12. The alignment of current salaries to market median ranges from approximately 15%-33%.
Due to the complexity of identifying sustainable resources to fund this alignment in full, staff is recommending a 10% increase across the board upon adoption of this policy tonight to show faith and response by the Council in recognizing the findings presented in the report. The flat dollar monthly adjustment impact to the payroll budget would be just under $1,800. The savings achieved from not having the City Manager salary liability for several months, plus having not yet hired a Grant Administrator his year, along with not having the full salary applied to the T3 in-house operator will more than cover this increase for the rest of FY2026.
Part two of this phase, as identified in the recommended motion on page 13, is to allow staff time to perform the necessary financial analysis and develop a phased-in approach that provides increases over a multi-year time period until salaries for all classifications are competitive with the market.
ATTACHMENTS
- 2025 Draft Classification and Compensation Study.
CITY OF TRINIDAD
CLASSIFICATION STUDY REPORT
SEPTEMBER 2025
Prepared for:
433 Trinity Street
Trinidad, CA 95570
Prepared By:
P.O. Box 1350
Carmel Valley, CA 93924
2025 CLASSIFICATION STUDY REPORT
1 EXECUTIVE SUMMARY ................................................................................................................2 CLASSIFICATION STUDY GOALS.........................................................................................................2 SUMMARY OF FINDINGS AND RECOMMENDATIONS..............................................................................2 General Class Plan Recommendations..................................................................................2 Specific Classification Recommendations.............................................................................2 METHODOLOGY ..........................................................................................................................3 FINDINGS/ANALYSIS....................................................................................................................3 RECLASSIFICATION OF POSITIONS .....................................................................................................3 NEW/UPDATED CLASSIFICATION ......................................................................................................4 ADDITIONAL OBSERVATIONS AND RECOMMENDATIONS ............................................................5
ATTACHMENTS
Attachment A – Draft Class Specifications
2025 CLASSIFICATION STUDY REPORT
2 EXECUTIVE SUMMARY
In March 2025, the City of Trinidad (City) engaged Regional Government Services (RGS) to conduct a city-wide classification study. The purpose of the study was to determine whether the current classifications accurately reflect the level and scope of work performed by the incumbents.
CLASSIFICATION STUDY GOALS
The goals and objectives of the classification study were to:
• Obtain detailed information regarding each position through a variety of techniques, including written Position Description Questionnaires (PDQs) and interviews with employees and management.
• Prepare an updated classification plan that recognizes the scope and level of the various classes and positions, and relationships throughout the City. • Provide class specifications that accurately reflect the job-related current duties, responsibilities, knowledge, skills, abilities, and minimum qualifications for the positions. • Provide documentation to allow the City to administer and maintain the classification system regularly.
• Ensure an organizational and classification structure that is viable and sustainable in the future.
SUMMARY OF FINDINGS AND RECOMMENDATIONS
Based on the findings, the following is a summary of RGS’s classification recommendations. A more detailed description can be found in the Findings, Analysis, and Recommendations section of this report. In addition, a proposed position allocation chart reflecting the recommendations of the study can be found in Attachment A.
General Class Plan Recommendations
Create class specifications that:
o Incorporate the information obtained in the study to reflect the current job assignments o Include use of a modern/standard format
o Identify duty statements and the required knowledge, abilities, and minimum education and experience requirements
o Use common phrases and terminology throughout so that all specs are consistent
Specific Classification Recommendations
Reclassify the following classifications:
• City Clerk • Assistant City Manager
• Deputy City Clerk • Administrative Assistant
2025 CLASSIFICATION STUDY REPORT
3 Create the following New Classifications
• Assistant to the City Manager
• Special Projects Manager
Retitle the following classifications
• TPW Supervisor • Supervisor, Plant Operations & Public Works • TPW Operator/Maintenance • Treatment Plant Operator I • TPW Operator/Maintenance • Treatment Plant Operator II • TPW Operator/Maintenance • Treatment Plant Operator III
METHODOLOGY
The methodology employed in conducting this study was as follows:
• Review and analyze the PDQs and other related documents. The City does not have classification specifications, so these were not available for reference. • Interview the incumbents to clarify all information and discuss the duties and responsibilities of the positions.
• Analyze the scope and complexity of the responsibilities and tasks performed, and the skills, knowledge, and abilities required.
• Consider the City’s future staffing and organization plans and evaluate the most effective and appropriate distribution of duties to existing/revised classifications.
FINDINGS/ANALYSIS
All incumbents completed PDQs for their positions, and the City Manager completed questionnaires for two vacant/new classifications that will be included in their future organization plans. All employees were offered clarification interviews with an RGS advisor to discuss their positions in more detail. With one exception, all employees were interviewed.
RECLASSIFICATION OF POSITIONS
The analysis indicates that the majority of the employees are working within their assigned classifications. However, RGS found that two incumbents are working outside the scope of their current classifications:
City Clerk
Contrary to the classification title, the incumbent is performing the duties of an Administrative Services Director or Assistant City Manager. The incumbent performs the duties typically associated with a City Clerk’s position, including preparing, posting, and issuing agendas, ensuring minutes of all public meetings are taken, approved, and retained; custodian of records; and elections official. In addition, the incumbent is responsible for all administrative functions, including finance and accounting, purchasing and procurement, human resources, 2025 CLASSIFICATION STUDY REPORT
4 payroll and benefits administration, risk management, and facilities management. The incumbent is also the single most senior manager assisting the City Manager.
This position relies on external support in the areas of accounting/payroll, risk management, information technology, and auditing functions. These are critical business partners that ensure the continuity of City operations, and the incumbent acts as the liaison between these business partners and the City.
At this time, the incumbent is performing duties well outside those of a traditional City Clerk position. It is recommended that this position be reclassified to a classification that encompasses the full scope of the assigned duties, such as Assistant City Manager.
Deputy City Clerk
While the classification title is Deputy City Clerk, the analysis indicates that the incumbent's duties as Deputy City Clerk are only a small portion of the job and are at an administrative level.
These duties include preparing facilities for public meetings, providing backup and support to the City Clerk in the preparation, posting, and distribution of agendas, assisting with the creation and retention of meeting minutes, and maintaining associated files and records.
The other duties performed are general administrative support duties. The incumbent works at a public counter, answering questions and providing information in person and over the telephone. They are responsible for accepting payments, creating and providing receipts, and making deposits. The incumbent orders office supplies, maintains the office facilities, and creates and maintains various files.
The position requires accuracy, strong organizational skills, attention to detail, excellent customer service skills, the ability to operate basic computer hardware and software successfully, and a basic understanding of public meeting requirements.
The analysis indicates that this position may be underutilized and could be assigned additional duties within the classification parameters. It is recommended that the classification be retitled to Administrative Assistant to more accurately reflect the scope of duties and more closely align with similar positions in other comparable agencies.
NEW/UPDATED CLASSIFICATION
At the conclusion of the analysis outlined above, RGS met with the City Manager to discuss the next steps. Class specifications have been drafted to reflect the recommendations from the study and the new classifications requested by the City Manager (See Attachment B). • Assistant City Manager
• Administrative Assistant
• Grant Coordinator
• Special Projects Manager
• Supervisor – Treatment Plant Operations and Public Works 2025 CLASSIFICATION STUDY REPORT
5 • Treatment Plant Operator (TPO) I/II/III
ADDITIONAL OBSERVATIONS AND RECOMMENDATIONS
During the course of a classification study, RGS staff often observe business practices that may need refinement or hear from employees about issues they encounter. Oftentimes, these can be addressed easily by the City. This may result in process improvements and will also assure employees that the City values their feedback.
Some of these items were briefly discussed with the City Manager; however, it is our practice to include such findings and recommendations, even if they are not directly related to the classification analysis.
• Updated classification specifications have been drafted. Once these have been approved, it is recommended that they be reviewed and discussed individually with each incumbent.
This is a good opportunity to ensure that employees understand the expectations of their position and provides an opportunity for them to ask any questions they may have. It also helps employees understand how their participation in the classification study fits into the overall outcome of the study. The City should use the updated specs as the basis for recruiting, hiring, and performance evaluation.
• It is recommended that the City use the new classification titles consistently to avoid confusion and misunderstanding. This includes their use in the payroll and benefits system, email signatures, reports, and any other work-related capacity. • The City should consider retaining external expertise to conduct an HR audit. This audit should include the review of existing and necessary policies and procedures, as well as the development and implementation of a performance evaluation system. This system should include creating specific tools, forms, and instructions on how to prepare for and conduct the evaluation.
• It is recommended that the weekly “safety” meetings be focused and well documented.
Agendas should be created, noting specific safety topics discussed, and staff attendance should be documented. These documents should be retained to ensure retrieval as necessary. The City’s risk JPA may have resources available to assist with this effort. The City should consider providing training for field staff on traffic control. • Reporting structures, supervisory roles, and responsibilities should be clearly defined to all employees, especially those who are newer to the City. The distinction between lead and supervisory responsibilities should be clearly communicated to all employees. • As some staff work remotely a portion of the time, it is critical to ensure that effective communication occurs. While it can be challenging to build strong working relationships with little in-person contact, it is beneficial to pay special attention to this as roles and responsibilities evolve.
Attachment A
Draft Class Specifications
ADMINISTRATIVE ASSISTANT
DEFINITION
Under general supervision, performs responsible coordination of technical and advanced administrative and clerical duties; assists with meeting room set up, agenda and minute preparation and distribution; assists members of the public in person and over the telephone; prepares and processes payments; and performs other duties as assigned.
DISTINGUISHING CHARACTERISTICS
Positions in this classification perform a broad range of complex administrative office support activities with minimal direct supervision. The responsibilities require attention to detail, tact, discretion, diplomacy, initiative, and independent judgment, as well as knowledge of City activities.
SUPERVISION RECEIVED AND EXERCISED
Reports to and receives supervision from the City Manager or designee. Exercises no supervision over other staff.
EXAMPLES OF DUTIES:
Below is a descriptive list of the range of duties performed by employees in this classification.
These examples are not intended to reflect all duties performed within the job, and not all duties listed are necessarily performed by each individual.
• Receives and responds to calls and visitors with tact and diplomacy; researches and responds to requests for information and assistance; resolves citizen concerns and complaints.
• Receives fees and payments, issues receipts, maintains records, and makes deposits. • Provides administrative support to management staff; participates in special projects as assigned.
• Composes and prepares a wide variety of correspondence from brief instructions; transcribes information, proofreads, and produces legible documents; and ensures materials and reports are accurate and complete.
• Organizes work, sets priorities, meets critical deadlines, and follows up on assignments with minimal supervision.
• Provides assistance to the City Clerk, including compiling items for agenda packets, posting and distributing packets, meeting minute preparation, maintaining records such as resolutions, ordinances, minutes, and agreements, and processing public records requests. • Arranges venues for the City Council and other meetings, ensures meeting rooms are properly set up, and that all equipment and materials are available and functional. • Creates, organizes, maintains, copies or scans a variety of files, records, and resource materials as assigned; monitors and purges files and records per appropriate document retention protocols.
• Requisitions, stores, and maintains an inventory of office supplies and equipment.
Administrative Assistant
• Performs other related duties as required.
MINIMUM QUALIFICATIONS
Education and Experience
The knowledge, skills, and abilities listed above may be acquired through various types of training, education, and experience. A typical way to acquire the required knowledge and abilities would be:
Education
• Equivalent to the completion of the twelfth grade.
Experience
• Three (3) years of progressively responsible clerical and administrative experience, including one (1) year working in a municipal clerk’s office or working with boards and commissions.
Licenses and Certificates
For specific positions, possession and maintenance of a valid California driver's license and the ability to meet automobile insurability requirements of the City or the ability to provide suitable transportation needs as a condition of continued employment.
Knowledge of:
• Organization and function of public agencies, including the role of the City Manager, City Clerk, and City Council.
• Principles and practices of government records management including processes for organizing, locating, protecting and disposing of records that are in an active or inactive state per the agency's records retention schedule
• Standard office administrative practices and procedures. • Principles of effective time management.
• Safe work practices and related regulations.
• Applicable federal, state, and local laws, codes, regulations, and standards. • Techniques for providing a high level of customer service in person and over the telephone.
• Modern office procedures, methods, computer software and hardware. • Principles and practices of sound business communication; correct English usage, including spelling, grammar, and punctuation.
Ability to:
• Perform responsible and complex administrative work involving the use of independent judgment, and personal initiative.
• Draft resolutions, ordinances, public hearing notices and correspondence consistent with appropriate formats and legal requirements.
• Manage special projects; attend meetings; take minutes; and organize events, meetings Administrative Assistant
and trainings.
• Maintain integrity of work by taking responsibility and accountability for completion of work.
• Create, organize, and maintain accurate and complete records, notes, and other documents related to areas of assignment.
• Make accurate arithmetic calculations.
• Understand, interpret, and apply all pertinent laws, codes, regulations, policies and procedures, and standards relevant to work performed.
• Use tact, initiative, prudence, and independent judgment within general policy, procedural, and legal guidelines.
• Work well under the pressure of deadlines and in emergency situations. • Communicate clearly and concisely, both orally and in writing. • Operate a computer and standard business software programs and databases related to the area of assignment.
• Establish and maintain effective working relationships with those contacted in the course of the work.
PHYSICAL, ENVIRONMENTAL, AND WORKING CONDITIONS:
Physical Demands
Must possess mobility to work in a standard office setting and use standard office equipment, including a computer; and to attend meetings and to visit various sites; vision to read printed materials and a computer screen; and hearing and speech to communicate in person, before groups, and over the telephone. This is primarily a sedentary office classification although standing in work areas and walking between work areas may be required. Finger dexterity is needed to access, enter, and retrieve data using a computer keyboard or calculator and to operate standard office equipment. Positions in this classification occasionally bend, stoop, kneel, reach, push, and pull drawers open and closed to retrieve and file information.
Employees must possess the ability to lift, carry, push, and pull materials and objects up to 25 pounds.
Environmental Elements
Employees work in an office environment with moderate noise levels, controlled temperature conditions, and no direct exposure to hazardous physical substances. Employees may interact with upset staff and/or public and private representatives in interpreting and enforcing departmental policies and procedures.
Working Conditions
May be required to work a varied schedule of hours, which may include evenings, weekends, and holidays.
ASSISTANT CITY MANAGER
DEFINITION
Under administrative direction, plans, directs, manages, and oversees the internal administrative functions and operations of the City; serves as City Clerk; coordinates special projects; assures compliance of all activities with City goals and objectives, state and federal laws, and City policies and procedures; serves as Acting City Manager in his/her absence; and performs other duties as assigned.
DISTINGUISHING CHARACTERISTICS
This single incumbent classification requires a high degree of administrative and communication skills to manage and coordinate overall administrative and program responsibilities. The incumbent is responsible for overseeing all fiscal, accounting, human resources, and city clerking functions and activities directly and through the use of subordinates and consultants.
The incumbent provides complex administrative support to the City Manager and elected and appointed officials and serves as liaison with the public and other agencies and stakeholders.
SUPERVISION RECEIVED AND EXERCISED
Reports to and receives supervision from the City Manager. Oversees the work of consultants and contractors. Exercises direct and indirect supervision over assigned management, professional, technical, and administrative staff.
EXAMPLES OF DUTIES:
Below is a descriptive list of the range of duties performed by employees in this classification.
These examples are not intended to reflect all duties performed within the job, and not all duties listed are necessarily performed by each individual.
• Serves as a subject matter expert in assigned areas and uses technical and analytical expertise to develop findings.
• Plans, develops, and implements the policies, goals, objectives, and priorities of the City Clerk's office, ensuring a high level of public relations and customer service to the community and others.
• Develops and prepares City Council agendas and minutes; oversees the compilation and preparation of City Council agenda packets and minutes: coordinates compliance with the provisions of the Brown Act.
• Oversees risk management functions, including workers' compensation and liability programs; employee benefits programs; and employee compensation and payroll functions. • Researches, analyzes, develops, and reviews studies, reports, contracts, proposals, and other documents; and develops and makes recommendations. • Develops and administers budgetary, accounting, and procurement processes; manages contracts; and researches and analyzes financial information. • Troubleshoots and resolves program or work unit issues and keeps the City Manager informed of issues/resolution.
Assistant City Manager
• Oversees the preparation of or prepares contracts, reports, records, and other documents involved in managing the area of assignment.
• Coordinates work with City staff, the general public, and external agencies; may represent the City on various professional committees; and prepares and makes presentations to the public, elected officials, boards, and other stakeholders. • Serves as Acting City Manager in their absence.
• Performs other related duties as required.
MINIMUM QUALIFICATIONS
Education and Experience
The knowledge, skills, and abilities listed above may be acquired through various types of training, education, and experience. A typical way to acquire the required knowledge and abilities would be:
Education
• Equivalent to a bachelor's degree from an accredited four-year college or university in business or public administration, accounting, or a closely related field.
Experience
• Six (6) years of progressively responsible finance, human resources, or analytical program experience, three (3) years of which must have been in a management capacity.
Licenses and Certificates
For specific positions, possession and maintenance of a valid California driver's license and the ability to meet automobile insurability requirements of the City or the ability to provide suitable transportation needs as a condition of continued employment.
Knowledge of:
• Principles and practices of public administration and program management, including strategic planning, implementation, and evaluation.
• Modern principles and practices of a municipal City Clerk’s office. • Applicable federal, state, and local laws, rules, and regulations, including the California Public Records Act, the Ralph M. Brown Act, the California Political Reform Act, the California Elections and Government Codes, and Regulations of the California Fair Political Practices Commission.
• Principles and practices of assigned administrative operational areas, including, but not limited to, accounting, budget, risk management, and human resources. • Principles and practices of procurement and contract administration. • Principles and practices of fiscal management and budgeting. • Principles and practices of employee supervision, including work planning, assignment, review, evaluation, and training of staff in work procedures. • Techniques for providing a high level of customer service in person and over the telephone.
Assistant City Manager
• Modern office procedures, methods, computer software and hardware. • Principles and practices of sound business communication; correct English usage, including spelling, grammar, and punctuation.
Ability to:
• Manage assigned operations/programs; ensure ongoing compliance with strategic objectives and performance measures.
• Independently compose resolutions, ordinances, public hearing notices and correspondence consistent with appropriate formats and legal requirements. • Develop and implement policies and procedures.
• Manage budgets, contracts, grants, and external service providers. • Interpret, monitor, and report financial information and statistics. • Resolve complex problems within area of assignment.
• Prepare and oversee the preparation of reports, grant proposals, documents, and presentations.
• Create and provide informative presentations to stakeholders, elected officials, City leadership, and the public.
• Understand, interpret, and apply all pertinent laws, codes, regulations, policies and procedures, and standards relevant to work performed.
• Effectively represent the City under diverse circumstances in meetings with individuals, governmental agencies; community groups; and various business, professional, and regulatory organizations.
• Use tact, initiative, prudence, and independent judgment within general policy, procedural, and legal guidelines.
• Work well under the pressure of deadlines and in emergency situations. • Plan, organize, coordinate, and supervise the work of assigned staff; provide training, leadership, and work direction.
• Communicate clearly and concisely, both orally and in writing. • Operate a computer and standard business software programs and databases related to the area of assignment.
• Establish and maintain effective working relationships with those contacted in the course of the work.
PHYSICAL, ENVIRONMENTAL, AND WORKING CONDITIONS:
Physical Demands
Must possess mobility to work in a standard office setting and use standard office equipment, including a computer; and to attend meetings and to visit various sites; vision to read printed materials and a computer screen; and hearing and speech to communicate in person, before groups, and over the telephone. This is primarily a sedentary office classification although standing in work areas and walking between work areas may be required. Finger dexterity is needed to access, enter, and retrieve data using a computer keyboard or calculator and to operate standard office equipment. Positions in this classification occasionally bend, stoop, kneel, reach, push, and pull drawers open and closed to retrieve and file information.
Employees must possess the ability to lift, carry, push, and pull materials and objects up to 25 pounds.
Environmental Elements
Assistant City Manager
Employees work in an office environment with moderate noise levels, controlled temperature conditions, and no direct exposure to hazardous physical substances. Employees may interact with upset staff and/or public and private representatives in interpreting and enforcing departmental policies and procedures.
Working Conditions
May be required to work a varied schedule of hours, which may include evenings, weekends, and holidays.
GRANT COORDINATOR
DEFINITION
Under general direction, plans, writes, develops, and coordinates activities related to grant proposals, grant implementation, and grant management; conducts research of potential funding sources; provides analytical and technical assistance in the strategic planning, coordination, and implementation activities to build and sustain programs and services; and performs other duties as assigned.
DISTINGUISHING CHARACTERISTICS
This classification is distinguished from other professional classes by the incumbent's specialization in the coordination of local, state, and federally funded grants. Positions in this classification perform a broad range of complex administrative support activities with minimal supervision, requiring attention to detail, tact, discretion, diplomacy, initiative, and independent judgment, as well as knowledge of city activities.
SUPERVISION RECEIVED AND EXERCISED
Reports to and receives supervision from the Assistant to the City Manager or designee.
Exercises no supervision over other staff.
EXAMPLES OF DUTIES:
Below is a descriptive list of the range of duties performed by employees in this classification.
These examples are not intended to reflect all duties performed within the job, and not all duties listed are necessarily performed by each individual.
• Conducts research, monitors federal and state funding source notices and publications, and maintains contact with local agencies to identify potential sources of funding relevant to the city's strategic and long-range plans.
• Drafts grant proposals and budget estimates for review by senior management. • Tracks grant deadlines, budgets, and expenditures, ensuring compliance with grant requirements, and preparing reports for funders.
• Monitors the status of grants through the approval process. • Maintains accurate, complete, and up-to-date records and files in accordance with grant agreements and requirements.
• Assists with the review and processing of grant expenses, including payroll, consultant, and contractor project invoices; tracks tasks, schedules, and deliverables; drafts reimbursement requests/invoices.
• Provides support in the development and administration of budgets related to areas of assignment.
• Coordinates work with various staff to gather necessary information, provide guidance, and facilitate effective communications.
• Coordinates audits and compliance reviews by funding agency auditors; responds to questions and coordinates work with staff to resolve areas of concern.
Grant Coordinator
• Attends a variety of meetings and represents the city to external entities. • Presents information to elected and appointed officials, external entities, and the general public as required.
• Provides administrative support to Town Hall staff and the public in the absence of the Administrative Assistant and/or as needed.
• Performs other related duties as required.
MINIMUM QUALIFICATIONS
Education and Experience
The knowledge, skills, and abilities listed above may be acquired through various types of training, education, and experience. A typical way to acquire the required knowledge and abilities would be:
Education
• Equivalent to a bachelor's degree from an accredited four-year college or university in business or public administration, communications, environmental science, urban studies, or a closely related field.
Experience
• One (1) year of experience performing administrative, budgetary, operations, grant funding, or similar analyses and studies.
Licenses and Certificates
For specific positions, possession and maintenance of a valid California driver's license and the ability to meet automobile insurability requirements of the City or the ability to provide suitable transportation needs as a condition of continued employment.
Knowledge of:
• Methods, practices and techniques in developing, writing, and submitting local, state and federally-funded grants.
• Typical sources of state and federal grant funding applicable to city projects and programs and associated grant requirements.
• General provisions governing the audit of governmental grant awards. • Grant management principles and practices.
• Research methodology, data collection, analysis and reporting. • Trends, regulations and developments in assigned program areas. • Principles of effective time management.
• Applicable federal, state, and local laws, codes, regulations, and standards. • Modern office procedures, methods, computer software and hardware. • Principles and practices of sound business communication; correct English usage, including spelling, grammar, and punctuation.
Ability to:
Grant Coordinator