Ukiah City Council
January 19, 2022

Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Other Required Supplementary Information Page | 38 Note 1 - Summary of Significant Accounting Policies (Continued) Generally, the effect of interfund activity has been eliminated from the government-wide financial statements.

Exceptions to this general rule are payments-in-lieu of taxes and other charges between the City’s proprietary fund functions and various other functions of the City. Elimination of these charges would distort the direct costs and program revenues reported for the various functions concerned.

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

Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund’s principal ongoing operations. Principal operating revenues of the City’s electric, water, wastewater, golf and street lighting funds and the City’s internal service funds are charges to customers for sales and services. Principal operating revenues of the City’s airport, disposal site and conference center funds include charges to customers for sales and services and rental fees.

The parking district fund’s principal operating revenues include the sale of parking permits to customers and parking fines. The City also recognizes as operating revenue tap fees intended to recover the cost of connecting new customers to the City’s utilities. Operating expenses for the enterprise funds and internal service funds include cost of power purchases, fuels and lubricants, operations, maintenance, utilities, insurance premiums and deductibles, general and administration, and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as nonoperating revenues and expenses.

An emphasis is placed on major funds within the governmental and proprietary categories. A fund is considered major if it is the primary operating fund of the City or meets the following criteria:

1. Total assets, liabilities, revenues, or expenditures/expenses of that individual governmental fund are at least 10 percent of the corresponding total for all funds of that category or type; and,

2. Total assets, liabilities, revenues, or expenditures/expenses of the individual governmental fund are at least 5 percent of the corresponding total for all governmental funds combined.

The City reports the following major funds:
• General Fund
• Streets Capital Projects
• Pension Stabilization
• HOME Program Income
• Landfill
• Electric
• Water
• Sewer
C. Basis of Accounting and Measurement focus
Basis of accounting refers to when revenue and expenditures (or expenses) are recognized in the accounts and reported in the financial statements. Basis of accounting relates to the timing of measurements made, regardless of the measurement focus applied.

Attachment 1

Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Other Required Supplementary Information Page | 39 Note 1 - Summary of Significant Accounting Policies (Continued) Measurement focus is the determination of (1) which assets and which liabilities are included on a government's balance sheet and where they are reported, and (2) whether an operating statement presents information on the flow of financial resources (revenues and expenditures) or information on the flow of economic resources (revenues and expenses).

The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the proprietary fund financial statements. Revenue is recorded when earned and expenses are recorded when liabilities are incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenue in the year for which they are received.

Grants and similar items are recognized as revenue as soon as all eligibility requirements have been met.

In the fund financial statements, all governmental funds are accounted for using the modified accrual basis of accounting. Revenue is recognized when they become both measurable and available to finance the expenditures of the current period (susceptible to accrual). For this purpose, the City considers revenues to be available if they are collected within 60 days of the end of the current period. Major revenue sources susceptible to accrual include substantially all property taxes, taxpayer-assessed taxes (such as sales and use, utility users, business license, transient occupancy, franchise fees and gas taxes), interest, special assessments levied, state and federal grants and charges for current services.

Revenue from licenses, permits, fines and forfeits are recorded as received. Expenditures are recorded when the related fund liability is incurred.

Fiduciary fund revenue and expenditures (as appropriate) are recognized on the basis consistent with the fund’s accounting measurement objective.

All governmental funds are accounted for using a current financial resources measurement focus.

This means that only current assets and current liabilities are generally included on their balance sheets. Their reported fund balance (net current assets) is considered a measure of “available spendable resources.” Governmental fund operating statements present increases (revenue and other financing sources) and decreases (expenditures and other financing uses) in net current assets.

Accordingly, they present a summary of sources and uses of “available spendable resources” during a period.

The government-wide financial statements, as well as the proprietary funds financial statements, are accounted for on a flow of economic resources measurement focus. This means that all assets and all liabilities (whether current or noncurrent) associated with their activity are included on their balance sheets. Proprietary fund operating statements present increases (revenues) in net total assets.

D. Use of Estimates
Financial statement preparation, in conformity with accounting principles generally accepted in the United States of America, requires the use of estimates and assumptions that affect the reported amount of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenditures/expenses during the reporting period.

Actual results could differ from those estimates.

Attachment 1

Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Other Required Supplementary Information Page | 40 Note 1 - Summary of Significant Accounting Policies (Continued) E. Cash and Investments
For purposes of the statement of cash flows the City’s cash and cash equivalents are cash on hand, demand deposits, and short-term investments with original maturities of three months or less from the date of acquisition.

The City pools cash and investments from all funds for the purpose of increasing income through investment activities. Highly liquid money market investments with maturities of one year or less at time of purchase are stated at amortized cost. All other investments are stated at fair value in accordance with GASB Statement No. 31, Accounting and Financial Reporting for Certain Investments and for External Investment Pools. Market value is used as fair value for those securities for which market quotations are readily available.

F. Receivable and Payables
Balances representing lending/borrowing transactions between funds outstanding at the end of the fiscal year are reported as either “due to/due from other funds” (amounts due within one year), “advances to/from other funds” (non-current portions of interfund lending/borrowing transactions), or “loans to/from other funds” (long-term lending/borrowing transactions as evidenced by loan agreements). Advances and loans to other funds are offset by a fund balance reserve in applicable governmental funds to indicate they are not available for appropriation and are not expendable available financial resources.

Property, sales, use, and utility user taxes related to the current fiscal year are accrued as revenue and accounts receivable and considered available if received within 60 days of year end. Federal and state grants are considered receivable and accrued as revenue when reimbursable costs are incurred under the accrual basis of accounting in the government-wide statement of net position. The amount recognized as revenue under the modified accrual basis of accounting is limited to the amount that is deemed measurable and available. The City considers these taxes available if they are received during the period when settlement of prior fiscal year accounts payable and payroll charges normally occurs.

Grants, entitlements or shared revenue is recorded as receivables and revenue in the general, special revenue and capital project funds when they are received or susceptible to accrual. Notes receivables represent individual loans, secured by property liens in favor of the City and the Redevelopment Successor Agency, made through various sources, including the Community Development Block Grant (CDBG) and federal HOME housing programs. When repaid, these amounts are designated for purposes allowed under the reuse guidelines.

G. Allowance for Doubtful Accounts
Management has elected to record bad debts using the allowance method.

H. Prepaid Items and Inventory
The City utilizes the consumption method for recoding inventories and prepaid items in governmental funds. All inventories are valued at cost using the first-in/first-out (FIFO) method. An annual charge is made to various City funds to assist in the financing of warehouse operations in addition to being billed as inventory is issued. Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements.

Attachment 1

Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Other Required Supplementary Information Page | 41 Note 1 - Summary of Significant Accounting Policies (Continued) I. Capital Assets
Government-Wide Statements
Public domain (infrastructure) capital assets include roads, bridges, curbs and gutters, streets, sidewalks, drainage systems, and lighting systems. The accounting treatment of property, plant and equipment (capital assets) depends on whether the assets are used in governmental fund operations or proprietary fund operations and whether they are reported in the government-wide or fund financial statements. Prior to July 1, 2003, governmental funds’ infrastructure assets were not capitalized, since then these assets have been valued at estimated historical cost.

Depreciation of all exhaustible capital assets is recorded as an allocated expense in the Statement of Activities, with accumulated depreciation reflected in the Statement of Net Position. Depreciation is provided over the assets’ estimated useful lives using the straight-line method of depreciation. The City capitalizes assets with an original cost greater than $10,000 and with a useful lifespan longer than two years. No depreciation is recorded in the year of acquisition or in the year of disposition.

The range of estimated useful lives by type of asset is as follows:

Buildings and improvements 30 – 60 years
Roadway improvements 50 years
Sidewalks, curbs and gutters 50 years
Storm drain pipes/structures 50 years
Traffic signal devices 5 – 40 years
Landscaping 30 years
Signage 25 years
Leasehold improvements 5 years
Machinery and equipment 5 – 20 years
Vehicles 5 – 10 years
Fund Financial Statements
In the fund financial statements, capital assets used in governmental fund operations are accounted for as capital outlay expenditures of the governmental fund upon acquisition. Capital assets used in proprietary fund operations are accounted for the same way as in the government-wide statements.

J. Compensated Absences
Compensated absences represent the vested portion of accumulated vacation and sick leave. In governmental funds, the cost of vacation and sick leave benefits is recognized when payments are made to employees. Upon separation, 100 of accrued vacation and accrued comp time is paid and in proprietary funds, a long-term liability for such benefits has been recorded.

K. Deferred Outflows/Inflows of Resources
In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents consumption of net position that applies to future period(s) and so will not be recognized as an outflow of resources (expense) until then. The City currently has one item that qualifies for reporting in this category, the result of the City’s implementation of GASB Statement No. 68, Accounting and Financial Reporting for Pensions. See Note 11 – Public Employee Retirement Plan for more information.

Attachment 1

Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Other Required Supplementary Information Page | 42 Note 1 - Summary of Significant Accounting Policies (Continued) In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. The City has one item, which arises only under the modified accrual basis of accounting, and another, which is a result of the City’s implementation of GASB Statement No. 68, Accounting and Financial Reporting for Pensions, which qualify for reporting in this category. Under the modified accrual basis of accounting, the item, unavailable revenue, is reported in the governmental funds balance sheet. The governmental funds report unavailable revenues from property taxes, special assessments, grant receivables, and other miscellaneous receivables. These amounts are deferred and recognized as an inflow of resources in the period that the amounts become available.

L. Net Position Flow Assumptions
Sometimes the City will fund outlays for a particular purpose from both restricted (e.g. restricted bond or grant proceeds) and unrestricted resources. In order to calculate the amounts to report as restricted net position and unrestricted net position in the statement of net position, a flow assumption must be made about the order in which the resources are applied.

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

M. Long-term Liabilities
In both the governmental-wide financial statements and proprietary fund financial statements, long-term debt and other long-term liabilities are reported as liabilities in the applicable statement of net position.

Bond premiums and discounts are deferred and amortized over the life of the bond.

In the fund financial statements, governmental fund types recognized bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financing sources.

N. Equity Classification
Government-Wide Statements
Equity is classified as net position and is displayed in three components:

Net investment in capital assets – consists of capital assets, including restricted capital assets, net of accumulated depreciation and reduced by the outstanding balances of any bonds, mortgages, notes, or other borrowings that are attributable to the acquisition, construction, or improvement of those assets.

Restricted net position – consists of net position with constraints placed on the use by external groups such as creditors, grantors, contributors, or by laws or regulations of other governments or law through constitutional provisions or enabling legislation.

Unrestricted net position – all other net position that do not meet the definition of “restricted” or “net investment in capital assets debt.”
Attachment 1

Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Other Required Supplementary Information Page | 43 Note 1 - Summary of Significant Accounting Policies (Continued) Fund Financial Statements
Governmental fund equity is classified as fund balance. Fund balance is classified as nonspendable, restricted, committed, assigned or unassigned. Proprietary fund equity is classified the same as in the government-wide statements. The classifications for governmental funds are defined as follows for the City:

Nonspendable Fund Balance –
• Assets that will never convert to cash (prepaid items, inventory). • Assets that will not convert to cash soon enough to affect the current period (long-term notes or loans receivable). These are not in spendable form.
• Resources that must be maintained intact pursuant to legal or contractual requirements (the principal of an endowment).

Restricted Fund Balance –
• Resources that are subject to externally enforceable legal restrictions imposed by parties altogether outside the government (Creditors, Grantors, Contributors and Other Governments). • Resources that are subject to limitations imposed by law through constitutional provisions or enabling legislation (Gas Tax).

Committed Fund Balance –
• Self-imposed limitations set in place prior to the end of the period. (Encumbrances, economic contingencies and uncertainties).
• Limitation at the highest level of decision-making (Council) that requires formal action at the same level to remove, done typically through resolution during the budget process.

Assigned Fund Balance –
• Amounts in excess of nonspendable, restricted, and committed fund balance in funds other than the General Fund are reported as assigned fund balance and are done so by the City Council.

Unassigned Fund Balance –
• Residual net resources
• Total fund balance in the General Fund in excess of nonspendable, restricted, committed and assigned fund balance (surplus).
• Excess of nonspendable, restricted, and committed fund balance over total fund balance (deficit).

The General Fund is the only fund that reports a positive unassigned fund balance. In other governmental funds it is not appropriate to report a positive unassigned fund balance amount. However, in governmental funds other than the General Fund, if expenditures incurred for specific purposes exceed the amounts that are restricted, committed, or assigned to those purposes, it may be necessary to report a negative unassigned fund balance in that fund.

It is the City’s policy to consider restricted fund balance to have been depleted before using any of the components of unrestricted fund balance. Further, when the components of unrestricted fund balance can be used for the same purpose, committed fund balance is depleted first, followed by assigned fund balance.

Unassigned fund balance is applied last.

Attachment 1

Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Other Required Supplementary Information Page | 44 Note 1 - Summary of Significant Accounting Policies (Continued) An additional safeguard to the City’s fiscal sustainability lies in the General Fund’s strategic reserve. The Council created this reserve in FY 2013 at 25 percent of operating expenditures for the year. The reserve is to be used to ensure adequate resources are available to manage cash flow and economic uncertainties, minimizing the impact to our employees and the Ukiah citizenry to the greatest extent possible.

O. Property Taxes
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 Mendocino County Assessor for the secured and unsecured property tax rolls; the utility property tax roll is valued by the State Board of Equalization. Under the provision of Article XIII-A of the State Constitution (Proposition 13, adopted by the voters on June 6, 1978), properties are assessed at 100 percent of full value. From this base assessment, subsequent annual increases in valuation are limited to a maximum of two percent. However, an 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 one percent of full assessed value which results in a tax rate of one percent assessed valuation under the provisions of Proposition 13. Tax rates for voter-approved indebtedness are excluded from this limitation.

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 as it exists at that time. 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 Mendocino County Treasurer-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; 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. Payments 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 taxes from the county under the county Teeter Bill program.

Under this program, the City receives 100 percent of the City’s share of the levied property taxes in periodic payments with the county assuming the responsibility for the delinquencies.

Property Tax Administration Fees – the state of California FY 90-91 Budget Act authorized counties to collect an administrative fee for collection and distribution of property taxes.

Attachment 1

Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Other Required Supplementary Information Page | 45 Note 1 - Summary of Significant Accounting Policies (Continued) 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 the county’s 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.

P. Interfund Transfers
Resources are reallocated between funds by reporting them as interfund transfers. For the purposes of the Statement of Activities, all interfund transfers between individual governmental funds have been eliminated.

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

R. New or Closed Funds
The City opened the following new funds in this reporting year:
• CASP Certification
• American Rescue
Attachment 1

Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Other Required Supplementary Information Page | 46 Note 2 - Stewardship, Compliance, and Accountability
The following major and non-major funds had deficit fund balances as of June 30, 2021, Deficit Fund Equity
Major and Non-major Governmental Funds
Fund Name
Deficit
Amount Discussion/Explanation
Streets Capital Improvement Fund $ (555,389) Deficit amount is the result of capital projected funded by a specific general revenue source (Measure Y) and will be eliminated with revenues received in 2021.

ARRC (38,365) Deficit amount is the result of prior capital projects and operational deficiencies. The deficit is being eliminated with future revenues generated by ARRC operations.

Downtown Business Improvement (16,417) Deficit amount is the result of an advanced payment to the Ukiah Main Street Program and will be eliminated with revenues in 2022.

Winter Special Events (12,636) Deficit amount is the result of increased operational costs that current revenues were insufficient to cover. The deficit will be eliminated with revenues in 2022.

Highway User Tax (Gas Tax) (501,985) Deficit amount is the result of capital projected funded by a specific revenue sources and will be eliminated when unavailable revenues are recognized as revenues in the future.

Swimming Pool (135,756) Deficit amount is the result of capital projected funded by a specific revenue sources and will be eliminated with future revenues dedicated for pool activities.

Rail Trail (22,086) Deficit amount is the result of capital projected funded by a specific revenue sources and will be eliminated when unavailable revenues are recognized as revenues in the future.

Attachment 1

Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Other Required Supplementary Information Page | 47 Note 3 - Cash and Investments
The City follows the practice of pooling cash and investments of all funds except for the restricted funds required to be held by outside custodians, fiscal agents or trustees under the provisions of bond indentures. Cash and investments as of June 30, 2021 are classified in the accompanying financial statements as follows:

Cash and Investments
Total
Cash equivalents and investments
Pooled cash and investments, at fair value
Cash in bank $ 17,392,697
Cash in investment portfolio, excluding LAIF 26,430,398 Cash with LAIF 581,805
Total pooled investment balances 27,012,203
Non pooled cash and investments, at fair value
Petty cash 5,160
Total non pooled cash, at fair value 5,160
Cash with fiscal agent 2,945,257
Total non pooled investments, at fair value 2,945,257
Total cash equivalents and investments $ 47,355,317
Investment Portfolio Analysis
PAR % of Portfolio
Permitted by
Policy
In compliance
with investment
policy <1 1 to 2 >2
$ 10,015,000 US treasury obligations 37.34% 100% Yes $ 5,152,396 - $ $ 4,937,621 $ 10,090,017 Federal agency:
5,380,000 Government sponsored enterprise 20.06% 100% Yes - 2,252,804 3,126,702 5,379,506 982,498 Collateral mortgage obligation 3.66% 100% Yes 231,789 693,638 73,546 998,973 Municipal obligations 760,000 2.83% 100% Yes - 110,518 652,704 763,222 Supra-National agency 445,000 1.66% 30% Yes 279,995 - 164,526 444,521 3,690,000 Corporate notes 13.76% 30% Yes 254,684 1,308,902 2,167,416 3,731,002 1,645,000 Negotiable certificates of deposit 6.13% 30% Yes 507,228 1,162,378 1,669,606 - 3,312,749 Asset-backed securities 12.35% 20% Yes 28,727 282,310 3,030,021 3,341,058 Local agency investment fund 581,805 2.17% $65M Yes 581,805 - - 581,805 Money market 12,493 0.05% 20% Yes 12,493 - - 12,493
$ 26,824,545 Total pooled investments 100.00% $ 1,616,726 $ 11,242,941 $ 14,152,536 $ 27,012,203 2,866,806 Money market 97.34% 20% Yes 2,866,806 - 2,866,806 - 78,451 County of Mendocino treasury 2.66% 100% Yes 78,451 78,451 Total non-pooled investments 100.00% $ 2,945,257 $ - $ 2,945,257 - $ Maturities (in years)
Attachment 1

Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Other Required Supplementary Information Page | 48 Note 3 - Cash and Investments (continued)
Collateral and Categorization Requirements
At the fiscal year end, the City’s carrying amount of demand deposits was $17,392,697 and the bank account balance was $16,981,402. The difference of $411,295 represented outstanding checks and deposits in transit.

All deposits not insured by Federal Depository Insurance Corporation (FDIC) would be covered by collateralized securities in accordance with California Government Code Section 53600-53609.

Investment Policy
The table below identifies the investment types that are authorized under provisions of the City’s investment policy adopted August 16, 2005 (subsequently updated July 5, 2017), and 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. The City’s investment policy also limits the weighted average of the City’s investment portfolio to 2.5 years and except for obligations of the U.S. government and its agencies, no more than 10 percent of the portfolio may be invested in the securities of any single issuer.

Authorized Investment Type Maximum
Maturity
Maximum
Percentage of
Portfolio
Maximum
Investment in
One Issuer
City of Ukiah Bonds 5 Years None 10%
U.S. treasury obligations 5 Years Unlimited None
State of California obligations 5 Years None 10%
Non-California state obligations 5 Years None 10%
Local agency obligations 5 Years None 10%
Federal agency or government
sponsored enterprise obligations 5 Years None 10%
Bankers' acceptances 180 Days 40% 5%
U.S. Commercial paper (highest
rating) 270 Days 25% 5%
Negotiable certificates of deposit 5 Years 30% 5%
Repurchase agreements (1) 365 Days None 10%
Reverse repurchase agreements (2) 92 Days 20% 10%
Medium-term notes-corporate or
depository institutions (3) 5 Years 30% 5%
Money market funds (highest rating) n/a 20% 10%
Local Agency Investment Fund (LAIF) N/A $65m $65m
Time deposits 5 Years 25% 10%
Mortgage-backed and Asset-backed
Securities (rated "AA" or better) 5 Years 20% 10%
(1) Market value of collateral shall be valued at 102 percent and monitored daily. (2) Requires prior City Council approval.
(3) Five years or less.

Attachment 1

Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Other Required Supplementary Information Page | 49 Note 3 - Cash and Investments (continued)
Disclosures Relating to 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. One of the ways that the City of Ukiah manages its exposure to interest rate risk is by investing in the State of California’s Local Agency Investment Fund (LAIF), whose underlying securities have staggered maturities and are generally due on demand, which provides cash flow and liquidity needed for operations.

Disclosures Relating to Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by 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, as described in detail above.

Concentration of Credit Risk
Except for securities of the U.S. Government and its agencies, the investment policy of the City limits the amount that can be invested in any one issuer to no more than 10 percent of the total portfolio. As of June 30, 2021, holdings in any one issuer did not exceed 5 percent of the total portfolio.

Custodial Credit Risk
The credit risk for deposits is the risk that, in the event of failure of a depository financial institution, a government will not be able recover its deposits or will not be able to recover collateral securities that are in the possession on 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 be equal at least 110 percent 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 percent of the secured public deposits.

At June 30, 2021, the City had $16,369,739 in financial institutions that were not covered by the FDIC but were covered by collateralized securities of the financial institutions where the deposits were maintained.

The credit risk for investments is the risk that, in the event of the failure of counterparty (e.g., broker-dealer) to a transaction, a government will not be able to recover the value of 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 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 using mutual funds or government investment pools (such as LAIF).

Attachment 1

Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Other Required Supplementary Information Page | 50 Note 3 - Cash and Investments (continued)
Credit Risk Schedule
Investment Type AAA AA+ to A- BBB+ Unrated
US Treasury obligations $ 10,090,017 N/A $ - $ 10,090,017 $ - $ - Federal agency/GSE 5,379,506 N/A - 5,379,506 - -
Federal agency/CMO 998,973 N/A - 998,973 - -
Municipal obligations 763,222 N/A 49,817 567,426 - 145,979 Supra-National agency 444,521 N/A 444,521 - - -
Corporate notes 3,731,002 N/A - 3,175,884 555,118 -
Negotiable certificates of deposit 1,669,606 N/A - 1,669,606 - - Asset-backed securities 3,341,058 N/A 2,668,504 - - 672,554 LAIF 581,805 N/A 581,805 - - -
Money market 12,493 N/A 12,493 - - -
County of Mendocino treasury 78,451 N/A 78,451 - - -
Held by fiscal agent:

Money market 2,866,806 N/A 2,866,806 - - -
Total $ 29,957,460 $ 6,702,397 $ 21,881,412 $ 555,118 $ 818,533 Total Investment
Minimum
Legal Rating
Rating as of Fiscal Year End
Fair Value
The City categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are other than quoted process included in Level 1 and are valued using a matrix pricing model using either directly or indirectly observable inputs; Level 3 inputs are significant unobservable inputs.

Fair Value Schedule
Investment Type 1 2
US Treasury obligations $ 10,090,017 $ - $ - $ 10,090,017 Federal agency/GSE 5,379,506 - - 5,379,506
Federal agency/CMO 998,973 - - 998,973
Municipal obligations 763,222 - - 763,222
Supra-National agency 444,521 - - 444,521
Corporate notes 3,731,002 - - 3,731,002
Negotiable certificates of deposit 1,669,606 - - 1,669,606 Asset-backed securities 3,341,058 - - 3,341,058
LAIF 581,805 581,805 - -
Money market 12,493 12,493 - -
County of Mendocino treasury 78,451 78,451 - -
Held by fiscal agent:

Money market 2,866,806 2,866,806 - -
Total $ 29,957,460 $ 3,539,555 $ - $ 26,417,905
Total
Investment
Investments
Not Measured
at Fair Value
Level
Attachment 1

Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Other Required Supplementary Information Page | 51 Note 3 - Cash and Investments (continued)
Participation in an External Investment Pool
The City is a voluntary participant in the California Local Agency Investment Fund (LAIF), which is regulated by California Government Code Section under the oversight of the Local Investment Advisory Board (Board). The Board consists of five members as designated by state statue and is chaired by the State Treasurer who is responsible for the day to day administration of LAIF. The balance available for withdrawal is based on the accounting records maintained by LAIF, which are recorded on an amortized cost basis, which is different from the fair value of the City’s position in the LAIF pool. The State Treasurer determines fair value on its investment portfolio based on market quotations for those securities where market quotations are readily available. As of June 30, 2021, the City’s investment in LAIF was $581,805. The total amount invested by all public agencies at that date was $37.07 billion. LAIF is part of the California Pooled Money Investment Account (PMIA), which at June 30, 2021 has a balance of $193.3 billion. Financial Statements of LAIF and PMIA may be obtained from the California Treasurer’s web site at www.treasurer.ca.gov.

Note 4 - Accounts Receivable
Accounts receivable consisted of the following at June 30, 2021:

Receivables Allowance Net
Governmental activities
Interest $ 5,791 $ - $ 5,791
Taxes 2,898,954 - 2,898,954
Grants and subventions 1,332,050 - 1,332,050
Accounts receivable:

Customers 2,016,168 - 2,016,168
Total Governmental activities 6,252,963 - 6,252,963
Business-type activities
Interest 7,682 - 7,682
Grants and subventions 659,279 - 659,279
Accounts receivable:

Customers 7,128,572 114,620 7,013,952
Total Business-type activities 7,795,533 114,620 7,680,913 Total receivables $ 14,048,496 $ 114,620 $ 13,933,876
Concentration of Receivables
Other governments 35.1%
Individuals/businesses 64.9%
Amounts do not indicate a significant concentration (greater than 25 percent of the total receivable balance) with any single individual, business or agency.

Attachment 1

Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Other Required Supplementary Information Page | 52 Note 5 – Notes and Loans Receivable
Through the City’s various housing rehabilitation funds, first-time homebuyer’s funds, and business/economic development loan funds, the City has loaned funds to qualifying individuals and businesses. Interest rates vary depending on the terms of the loan. Interest accrues on the loans that bear interest.

Loans and notes receivable for the year ended June 30, 2021, consisted of the following:

Loans and Notes Receivable
Beginning Ending
7/1/2020 Additions Deletions 6/30/2021
Major governmental funds:

General fund $ 4,045,093 $ 5,056 $ 1,925,052 $ 2,125,097 Nonmajor governmental funds:

Special revenue funds:

LMIHF Housing Asset Fund 1,476,183 7,291 - 1,483,474
CDBG Program Income 416,209 - 194,626 221,583
Home Program Income 3,215,794 5,019,500 75,496 8,159,798 Total governmental funds 9,153,279 5,031,847 2,195,174 11,989,952 Enterprise funds:

Golf Fund 12,000 6,500 5,500
Total enterprise funds 12,000 - 6,500 5,500
Total loans/notes receivable $ 9,165,279 $ 5,031,847 $ 2,201,674 $ 11,995,452 This area intentionally left blank.

Attachment 1

Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Other Required Supplementary Information Page | 53 Note 6 - Capital Assets
Governmental capital asset activity for the year ended June 30, 2021, was as follows:

Capital Assets - Governmental
Balance Balance
July 1, 2020 Additions Deletions Transfers June 30, 2021 Governmental activities:

Nondepreciable assets:

Land $ 2,705,812 $ 1,386,818 $ - $ - $ 4,092,630
Construction in progress 1,122,971 5,909,767 (61,317) - 6,971,422 Total nondepreciable assets 3,828,783 7,296,586 (61,317) - 11,064,052 Depreciable assets:

Buildings and improvements 21,860,720 2,094 - - 21,862,814 Machinery, equipment, and vehicles 11,642,531 241,883 (1,838,922) - 10,045,491 Infrastructure and network 55,602,715 - - - 55,602,715
Total depreciable assets 89,105,966 243,976 (1,838,922) - 87,511,020 Total 92,934,749 7,540,562 (1,900,239) - 98,575,072
Accumulated depreciation:

Buildings and improvements (7,118,904) (730,664) - - (7,849,568) Machinery, equipment, and vehicles (7,880,849) (477,952) 1,838,922 - (6,519,879) Infrastructure and network (24,859,024) (942,379) - - (25,801,403) Total accumulated depreciation (39,858,777) (2,150,995) 1,838,922 - (40,170,850) Net depreciable assets 49,247,189 (1,907,019) - - 47,340,170 Total governmental capital assets, net $ 53,075,972 $ 5,389,567 $ (61,317) $ - $ 58,404,222 Allocation of Depreciation Expense
Governmental Activities:

General government $ 309,047
Public works 1,177,218
Public safety 170,970
Recreation and culture 123,590
Parks, buildings, and grounds 370,170
Total Depreciation Expense $ 2,150,995
Attachment 1

Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Other Required Supplementary Information Page | 54 Note 6 – Capital Assets (Continued)
Business-type capital asset activity for the year ended June 30, 2021, was as follows:

Capital Assets - Business-type
Balance Balance
July 1, 2020 Additions Deletions Transfers June 30, 2021 Business-type activities:

Nondepreciable assets:

Land $ 6,932,722 $ 110,005 $ - $ - $ 7,042,727
Capacity rights 90,000 90,000 - - 180,000
Construction in progress 7,884,420 5,664,018 (136) (5,077,642) 8,470,658 Total nondepreciable assets 14,907,142 5,864,023 (136) (5,077,642) 15,693,385 Depreciable assets:

Buildings and improvements 63,440,511 24,469 (181,752) - 63,283,228 Machinery, equipment, and vehicles 14,898,769 198,886 (1,535,269) - 13,562,385 Infrastructure and network 157,263,611 3,362,621 - 5,077,642 165,703,874 Total depreciable assets 235,602,891 3,585,976 (1,717,021) 5,077,642 242,549,490 Total 250,510,033 9,449,998 (1,717,157) - 258,242,874
Accumulated depreciation:

Buildings and improvements (32,740,943) (1,382,039) 181,752 - (33,941,230) Machinery, equipment, and vehicles (8,883,231) (699,398) 1,535,269 - (8,047,360) Infrastructure and network (34,957,618) (3,246,890) - - (38,204,508) Total accumulated depreciation (76,581,792) (5,328,327) 1,717,021 - (80,193,098) Net depreciable assets $ 159,021,099 $ (1,742,351) $ - $ 5,077,642 $ 162,356,391 Total business-type capital assets, net $ 173,928,241 $ 4,121,671 $ (136) $ - $ 178,049,776 Allocation of Depreciation Expense
Business-type Activities:

Water $ 1,099,917
Sewer 2,163,461
Recycled Water 568,287
Electric 1,308,285
Landfill 13,271
Parking 2,424
Airport 109,725
Street lighting 2,943
Conference Center 45,889
Golf 2,236
Ambulance 11,889
Total Depreciation Expense $ 5,328,327
Attachment 1

Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Other Required Supplementary Information Page | 55 Note 7 - Long-Term Liabilities
The following is a summary of changes in long-term liabilities for the year ended June 30, 2021.

Long-term Obligations
Beginning
Balance Ending Balance
Governmental Activities July 1, 2020 Additions Reductions June 30, 2021 2017 fire engine lease (direct borrowing) $ 869,798 $ - $ 106,402 $ 763,396 $ 109,586 2017 computer equipment lease (direct borrowing) 116,418 - 58,138 58,280 58,280 2017 I-Bank financing lease (direct borrowing) 3,837,218 - 85,442 3,751,776 88,261 2020 fire brush truck equipment lease (direct borrowing) 227,606 - 20,390 207,216 20,884 2020 fire self-contained breathing apparatus equipment lease (direct borrowing) - 343,763 15,306 328,457 31,167 Series 2020A Community Facilities Lease Revenue Bonds - 2,530,000 150,000 2,380,000 90,000 2020A unamortized premium - 351,130 - 351,130 17,557
Series 2020B CalPERS Taxable Lease Revenue Bonds - 32,426,592 - 32,426,592 458,361 Claims payable 573,944 - 143,486 430,458 143,486
Net pension liability 36,143,162 2,013,584 - 38,156,746 - Compensated absences 993,354 1,091,526 1,012,288 1,072,592 107,259 Total $ 42,761,500 $ 38,756,595 $ 1,591,452 $ 79,926,642 $ 1,124,841 Business-Type Activities
2017 CalTrans Aeronautics Loan - Airport (direct borrowing) $ 169,999 $ - $ 10,364 $ 159,635 $ 10,655 2016 Water Revenue Refunding Bonds 9,160,000 - 540,000 8,620,000 565,000 2016 unamortized premium 1,383,428 - 25,153 1,358,275 25,153 Lawsuit settlement liability 3,000,000 - 1,000,000 2,000,000 1,000,000 Landfill closure and post-closure 19,063,628 233,965 - 19,297,593 - 2017 SWRCB recycled water loan (direct borrowing) 16,778,411 1,460,327 - 18,238,738 525,558 Series 2020 Wastewater Refunding Bonds 25,010,000 - 1,390,000 23,620,000 1,436,000 Series 2020B CalPERS Taxable Lease Revenue Bonds - 17,448,408 - 17,448,408 246,639 Claims payable 148,749 - 49,583 99,166 49,583
Net pension liability 17,210,447 1,685,183 - 18,895,630 - Compensated absences 525,516 572,778 535,451 562,843 56,280 Total $ 92,450,178 $ 21,400,661 $ 3,550,551 $ 110,300,288 $ 3,914,869 Due within One
Year
The general fund is primarily responsible for liquidating the net pension liability and compensated absences of governmental activities.

Governmental Activities
2017 Fire Engine Lease (direct borrowing)
In October 2017, the City entered a capital lease with Umpqua Bank for the purchase of two Type-1 fire engines totaling $1,125,731. Principal and interest payments are due semi-annually on May 1 and November 1 of each year with an interest rate of 2.45 percent. Lease payments are made by the General Fund. The total combined amount of accumulated depreciation on both fire engines is $296,419.

Attachment 1

Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Other Required Supplementary Information Page | 56 Note 7 – Long-Term Liabilities (Continued)
2017 Computer Equipment Lease (direct borrowing)
In July 2017, the City entered into a capital lease with IBM Credit LLC for the purchase of computer equipment and software totaling $285,663. Principal is paid annually on September 1 and interest payments are due monthly with interest rates ranging from 2.15 percent to 2.37 percent. Lease payments are made primarily by the Information Technology internal service fund. The total combined amount of accumulated depreciation on this computer equipment is $171,156.
2017 I-Bank Financing Lease (direct borrowing)
In August 2017, the City entered into an agreement for $4,000,000 with the California Infrastructure and Economic Development Bank (I-Bank) to finance roadway and other right-of-way improvements related to the Redwood Business Park. Principal is paid annually commencing on August 1,2018, and interest payments are made semi-annually on August 1 and February 1 at an interest rate of 3.30 percent. Lease payments are made primarily by the General Fund. The total combined amount of accumulated depreciation on the roadway improvements is $240,000.
2020 Fire Brush Truck Lease (direct borrowing)
In February 2020, the City entered a capital lease with Umpqua Bank for the purchase of one Skeeter fire brush truck totaling $227,606. Principal and interest payments are due semi-annually on March 1 and September 1 of each year with an interest rate of 2.8 percent. Lease payments are made by the General Fund. The total combined amount of accumulated depreciation on this truck is $11,380. 2020 Self-Contained Breathing Apparatus Lease (direct borrowing) In November 2020, the City entered an equipment lease with Umpqua Bank for the purchase of one selfcontained breathing apparatus system totaling $343,762.85. Principal and interest payments are due on June 1 and December 1 of each year with an interest rate of 2.39 percent. Lease payments are made by both the General Fund and the Ukiah Valley Fire District at an even 50 percent split.

Series 2020A Lease Revenue Bonds (Community Facilities Improvement Project) Dated December 1, 2020 the original amount of the obligation was $2,530,000 and is secured with a pledge consisting primarily of base rental payments to be made by the City as rental for certain City-owned property.

The obligation principal is payable in annual installments beginning April 1, 2021 ranging from $150,000 to $175,000 through year 2040. Interest is payable semi-annually on April 1 and October 1 of each year, commencing April 1, 2021, with an interest rate ranging from 3.00 percent to 4.00 percent. The Series 2020A Lease Revenue Bonds were issued to reimburse the City for the cost to purchase the Bank of America building, and to pay the costs associated with renovating the new customer service center and roof replacement project for the museum.

Series 2020B Taxable Lease Revenue Bonds (CalPERS Prepayment Project) Dated December 1, 2020 the original amount of the obligation was $49,875,000 and is secured with a pledge consisting primarily of base rental payments to be made by the City as rental for certain City-owned property.

This obligation is shared with business-type funds, with the governmental fund’s share being 65 percent. The obligation principal is payable in annual installments beginning April 1, 2022 ranging from $705,000 to $3,015,000 through year 2049. Interest is payable semi-annually on April 1 and October 1 of each year, commencing October 1, 2021, with an interest rate ranging from 1.37 percent to 3.706 percent. The Series 2020B Taxable Lease Revenue Bonds were issued to refinance a portion of the UAL of the City’s Miscellaneous, Safety Fire, and Safety Police pension plans with CalPERS.

Attachment 1

Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Other Required Supplementary Information Page | 57 Note 7 – Long-Term Liabilities (Continued)
The annual debt service of these obligations to maturity are as follows:

Debt Service Schedule
Governmental
Year Ending
June 30,
Principal Interest Principal Interest Principal Interest Principal Interest 2022 $ 109,586 $ 18,374 $ 58,280 $ 1,282 $ 88,261 $ 133,607 $ 20,884 $ 4,860 2023 112,338 15,622 - - 91,173 130,383 21,389 4,355
2024 115,159 12,800 - - 94,182 127,050 21,907 3,837
2025 118,051 9,908 - - 97,290 123,609 22,437 3,307
2026 121,016 6,943 - - 100,501 120,053 22,980 2,764
2027-2031 187,246 4,693 - - 554,495 542,690 97,619 5,358 2032-2036 - - - - 652,230 434,456 - -
2037-2041 - - - - 767,188 307,151 - -
2042-2046 - - - - 902,411 157,403 - -
2047-2051 - - - - 404,045 15,271 - -
Total $ 763,396 $ 68,340 $ 58,280 $ 1,282 $ 3,751,776 $ 2,091,673 $ 207,216 $ 24,481 Due within one year $ 109,586 $ 18,374 $ 58,280 $ 1,282 $ 88,261 $ 133,607 $ 20,884 $ 4,860 Due after one year 653,811 49,967 - - 3,663,515 1,958,066 186,332 19,621 Total 763,396 $ $ 68,340 $ 58,280 $ 1,282 $ 3,751,776 $ 2,091,673 $ 207,216 $ 24,481 Year Ending
June 30,
Principal Interest Principal Interest Principal Interest Principal Interest 2022 $ 31,167 $ 7,715 $ 90,000 $ 92,450 458,361 1,519,425 $ 856,538 $ 1,777,713 2023 31,921 6,961 90,000 89,750 793,192 1,172,585 1,140,013 1,419,655 2024 32,694 6,188 95,000 87,050 841,954 1,160,124 1,200,896 1,397,049 2025 33,485 5,397 95,000 84,200 864,709 1,144,952 1,230,972 1,371,373 2026 34,295 4,587 100,000 80,400 897,217 1,127,640 1,276,009 1,342,387 2027-2031 164,895 10,075 570,000 338,000 4,970,452 5,259,024 6,544,707 6,159,839 2032-2036 - - 685,000 215,800 6,124,481 4,382,705 7,461,711 5,032,961 2037-2041 - - 655,000 66,800 7,701,112 3,063,221 9,123,300 3,437,172 2042-2046 - - - - 7,853,899 1,345,067 8,756,310 1,502,470 2047-2051 - - - - 1,921,215 139,690 2,325,260 154,961
Total $ 328,457 $ 40,923 $ 2,380,000 $ 1,054,450 $ 32,426,592 $ 20,314,431 $ 39,915,717 $ 23,595,581 Due within one year $ 31,167 $ 7,715 $ 90,000 $ 92,450 $ 458,361 $ 1,519,425 $ 856,538 $ 1,777,713 Due after one year 297,290 33,208 2,290,000 962,000 31,968,231 18,795,007 $ 39,059,179 $ 21,817,868 Total 328,457 $ $ 40,923 $ 2,380,000 $ 1,054,450 $ 32,426,592 $ 31,245,415 $ 39,915,717 $ 23,595,581 Governmental Activities
Equipment Lease, Self-Contained
Breathing Apparatus (2020)
Capital Lease, Fire Engines
(2017) IBM Credit Capital Lease I-Bank Financing Lease (2017) Total
Series 2020A Community
Facilities Lease Revenue Bonds
Series 2020B CalPERS Taxable
Lease Revenue Bonds
Capital Lease, Fire Brush Truck (2020)
Attachment 1

Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Other Required Supplementary Information Page | 58 Note 7 – Long-Term Liabilities (Continued)
Business-Type Activities
2017 Caltrans Aeronautics Loan – Airport (direct borrowing) Loan issued to the City for the design, purchase, and installation of a 12,000-gallon service aviation gas fuel tank at the Ukiah Municipal Airport. Annual principal and interest payments are made at an annual interest rate of 2.33 percent, are due February each year. Revenues generated by airport operations secure payments.
2016 Water Revenue Refunding Bonds
Dated March 1, 2016 the original amount of the obligation was $11,155,000 and is secured with a pledge of net revenues from the City’s Water system. The obligation principal is payable in annual installments beginning September 1, 2016 ranging from $475,000 to $740,000 through September 1, 2035. Interest payments commence September 1, 2016 and are payable semiannually on September 1st and March 1st and pay interest ranging from 2.00 percent to 3.125 percent. The bonds contain a provision that, in an event of default, outstanding amounts may become immediately due. The 2016 Water Revenue Refunding Bonds were issued to refund the 2005 ABAG Bonds (Water Treatment Plant Installment Loan) and the SWRCB Water Treatment Loan. The two debt obligations were used to acquire and construct capital improvements to the City’s water treatment plant.

Series 2020 Wastewater Revenue Refunding Obligations (2020 Wastewater Refunding Project) Dated February 24, 2020 the original amount of the obligation was $25,010,000 and is secured with a pledge of net revenues from the City’s wastewater system. Proceeds were used to refund the ABAG 2006 Water & Wastewater Revenue Bonds, Series A. The obligation principal and interest payments at an annual interest rate of 2.42% are payable in annual installments beginning March 1, 2022 ranging from $1,998,772 to $1,999,719 through March 1, 2035. The bonds contain a provision that, in an event of default, outstanding amounts may become immediately due.

Lawsuit Settlement Liability
In October 2018 the City entered into a settlement agreement as part of the ongoing lawsuit with the Ukiah Valley Sanitation District. As part of the settlement agreement, the City agreed to pay $4,984,310 to the District over a 5-year period. The first payment of $984,310 was made in October 2018, with annual installments of $1,000,000 to be made each year for year four years beginning in October 2020. 2017 SWRCB Recycled Water Loan (direct borrowing)
In July 2017, the City entered into an agreement with the California State Water Resource Control Board (SWRCB) to finance the development and construction of a recycled water system. Construction was completed in September 2019. The loan balance as of June 30, 2021 was $16,778,411. Subsequent to fiscal year end June 30, 2021, the last drawdown was made in September 2020. The final total amount funded by the loan, including accrued interest, is $18,224,756. Annual principal and interest payments will be made for a thirty-year term beginning in July 2022 at an interest rate of 1.00 percent. The loan will be repaid with revenues from the Water Enterprise Fund.

Attachment 1

Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Other Required Supplementary Information Page | 59 Note 7 – Long-Term Liabilities (Continued)
Series 2020B Taxable Lease Revenue Bonds (CalPERS Prepayment Project) Dated December 1, 2020 the original amount of the obligation was $49,875,000 and is secured with a pledge consisting primarily of base rental payments to be made by the City as rental for certain City-owned property.

This obligation is shared with governmental funds, with the business-type fund’s share being 35 percent. The obligation principal is payable in annual installments beginning April 1, 2022 ranging from $705,000 to $3,015,000 through year 2049. Interest is payable semi-annually on April 1 and October 1 of each year, commencing October 1, 2021, with an interest rate ranging from 1.37 percent to 3.706 percent. The Series 2020B Taxable Lease Revenue Bonds were issued to refinance a portion of the UAL of the City’s Miscellaneous, Safety Fire, and Safety Police pension plans with CalPERS.

The annual debt service of these obligations to maturity are as follows:

Debt Service Schedule
Business-type
Year Ending
June 30, 2017 SWRCB Recycled Water Loan
Principal Interest Principal Interest Principal Interest Principal Interest 2022 $ 10,655 $ 3,719 $ 565,000 $ 355,219 $ 1,000,000 $ 60,000 $ 525,558 181,109 2023 10,903 3,471 415,000 335,618 1,000,000 30,000 529,536 177,132 2024 11,157 3,217 435,000 316,444 - - 534,831 171,836
2025 11,417 2,957 460,000 294,069 - - 540,180 166,488
2026 11,683 2,691 480,000 270,569 - - 545,581 161,086
2027-2031 62,629 9,243 2,795,000 957,218 - - 2,810,843 722,495 2032-2036 41,191 1,936 3,470,000 280,891 - - 2,954,224 579,114 2037-2041 - - - - - - 3,104,920 428,419
2042-2046 - - - - - - 3,263,302 270,037
2047-2051 - - - - - - 3,429,763 103,575
Total $ 159,635 $ 27,234 $ 8,620,000 $ 2,810,028 $ 2,000,000 $ 90,000 18,238,738 2,961,292 Due within one year $ 10,655 $ 3,719 $ 565,000 $ 355,219 $ 1,000,000 $ 60,000 $ 525,558 $ 181,109 Due after one year 148,980 23,515 8,055,000 2,454,809 1,000,000 30,000 17,713,180 2,780,182 Total 159,635 $ $ 27,234 $ 8,620,000 $ 2,810,028 $ 2,000,000 $ 90,000 18,238,738 2,961,292 Year Ending
June 30,
Principal Interest Principal Interest Principal Interest 2022 $ 1,436,000 $ 562,965 $ 246,639 $ 817,586 $ 3,783,852 $ 1,980,599 2023 1,471,000 528,008 426,808 630,955 $ 3,853,247 $ 1,705,184 2024 1,507,000 492,192 453,046 624,250 $ 2,941,035 $ 1,607,940 2025 1,543,000 455,505 465,291 616,086 $ 3,019,887 $ 1,535,106 2026 1,581,000 417,934 482,783 606,771 $ 3,101,047 $ 1,459,051 2027-2031 8,503,000 1,493,116 2,674,548 2,829,825 $ 16,846,020 $ 6,011,897 2032-2036 7,579,000 418,478 3,295,519 2,358,288 $ 17,339,934 $ 3,638,706 2037-2041 - - 4,143,888 1,648,287 $ 7,248,807 $ 2,076,706 2042-2046 - - 4,226,101 723,767 $ 7,489,402 $ 993,803
2047-2051 - - 1,033,785 75,165 $ 4,463,548 $ 178,741
Total $ 23,620,000 $ 4,368,198 $ 17,448,408 $ 10,930,982 $ 70,086,781 $ 21,187,733 Due within one year $ 1,436,000 $ 562,965 $ 246,639 $ 817,586 $ 3,783,852 $ 1,980,599 Due after one year 22,184,000 3,805,233 17,201,769 10,113,395 66,302,929 19,207,135 Total 23,620,000 $ $ 4,368,198 $ 17,448,408 $ 10,930,982 $ 70,086,781 $ 21,187,733 Business-type Activities
Series 2020 Wastewater
Refunding Bonds
Series 2020B CalPERS Taxable
Lease Revenue Bonds Total
2017 CalTrans Aeronautics Loan -
Airport
2016 Water Revenue Refunding
Bonds Lawsuit settlement liability
Attachment 1

Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Other Required Supplementary Information Page | 60 Note 8 – Landfill Closure and Post Closure Costs
State and federal laws and regulations require that the City place a final cover on its landfill when closed and perform certain maintenance and monitoring functions at the landfill site for thirty years after closure. In addition to operating expenses related to current activities of the landfill, an expense provision and related liability are being recognized based on the future closure and post closure care costs that will be incurred near or after the landfill no longer accepts waste. The recognition of these landfill closure and post closure care costs is based on the amount of landfill used during the year. The estimated liability for landfill closure and post closure care costs has a balance of $19,297,593 (including $1,001,863 for corrective action liability) as of June 30, 2021, which is based on 100.0 percent usage (filled) of the landfill.

This estimated total current cost of the landfill closure and post closure care is based on the amount that would be paid if all equipment, facilities, and services required to close, monitor, and maintain the landfill were acquired as of June 30, 2021, as determined by the last engineering study performed. However, the actual cost of closure and post closure care may change due to inflation, changes in technology, or changes in landfill laws and regulations.

The City is required by state and federal laws and regulations to make annual contributions to finance closure and post closure care. The City follows these requirements, and at June 30, 2021, held $9,759,265 in cash and receivables designated for these purposes, $9,650,782 of which within its pooled investments. The City has made a pledge of future service revenues for anticipated remaining expected costs, future inflation costs, and any additional costs that might arise from changes in post closure requirements (due to changes in technology or more rigorous environmental regulations, for example).

Note 9 - Interfund Transactions and Interfund Borrowing With City Council approval through the budget process, resources may be transferred from one City fund to another. One of the primary purposes of transfers is to provide a subsidy from one fund to another. Transfers may also be used to provide resources from one fund to another for significant capital projects or to accumulate resources for debt service. Transfers between funds during the fiscal year 2021 were as follows:

Transfers Out General Fund
Streets
Capital
Improvement
Non-major
Governmental
Funds
Non-major
Enterprise
Funds Landfill Water Total
General fund $ - $ 3,662,605 $ - $ 25,328 $ - $ - $ 3,687,933 Streets capital improvement - - 478,156 - - - 478,156
Non-major governmental funds 129,001 - - - 419,635 - 548,636 Electric enterprise - - - 200,000 - - 200,000
Wastewater enterprise - - - - - 273,375 273,375
Total $ 129,001 $ 3,662,605 $ 478,156 $ 225,328 $ 419,635 $ 273,375 $ 5,188,100 Transfers In
Significant transfers included $3.6 million from the general fund to the Streets Capital Improvement fund representing Measure Y proceeds committed by the City Council dedicated to specific capital projects and $419 thousand from the Transfer Station Fund to the Landfill Fund for capital improvements. The remaining transfer of funds represent one-time transfers related to special projects. Pursuant to the City’s debt management policy, interfund loans are recorded for the purposes of financing operations, grant activities, or capital projects on a temporary basis.

Attachment 1

Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Other Required Supplementary Information Page | 61 Note 9 - Interfund Transactions and Interfund Borrowing (Continued) Amounts recorded as due to/from are for the purposes of providing temporary cash flow to funds, most notably between operating periods. Examples of this include cash provided by the General Fund to a grant fund to financing expenditure driven grant activities. When the grantor reimburses the City for those activities, the interfund borrowing is revered, i.e. the General Fund is paid back. This type of transaction is approved and executed by the Finance Director when needed per the City’s debt management policy.

Amounts recorded as advances from/to are longer-term interfund borrowing for the purposes of providing cash flow for activities with operational conditions requiring a longer repayment period. Such borrowing is approved by the City Council per policy.

Interfund Borrowing and Internal Balances
Fund Name Amount Fund Name Amount
Gas Tax $ 145,000 General Fund $ 145,000
Riverside Park 66,500 General Fund 66,500
Conference Center 27,500 General Fund 27,500
Winter Special Events 12,657 General Fund 12,657
1998 STIP Augmentation 3,765 General Fund 3,765
Downtown Business Improvement 2,838 General Fund 2,838
Airport 420,000 General Fund 420,000
678,260 678,260
Fund Name Amount Fund Name Amount
Golf Fund 930,200 General Fund 930,200
Water Fund 716,578 Golf Fund 716,578
Building Maintenance 640,000 General Fund 640,000
Building Maintenance 545,045 Utility Billing 545,045
Street Lighting 186,270 Electric Fund 186,270
Rail Trail 146,661 General Fund 146,661
Swimming Pool 136,349 General Fund 136,349
Conference Center 56,595 General Fund 56,595
Parking District 54,136 General Fund 54,136
ARRC 49,601 General Fund 49,601
3,461,435 3,461,435
$ 4,139,695 $ 4,139,695
Borrowing Fund (Advances From) Lending Fund (Advances To) Borrowing Fund (Due To) Lending Fund (Due From)
Attachment 1

Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Other Required Supplementary Information Page | 62 Note 10 - Risk Management
The City is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; and natural disasters for which the City participates The City is a member of the Redwood Empire Municipal Insurance Fund (REMIF), a public entity pool comprised of fifteen northern California charter and associate member cities. REMIF is organized under a Joint Powers Agreement pursuant to the California Government Code. The purpose of REMIF is to arrange and administer programs of insurance for the pooling of self-insured losses and to purchase excess insurance coverage. The City pays an annual premium to REMIF for its workers’ compensation, general liability and property coverage.

The City of Ukiah participates in the following three REMIF programs:

General Liability Insurance
Annual premiums are paid by the member cities and are adjusted retrospectively to cover costs. The City of Ukiah self-insures for the first $25,000 of each loss and pays 100 percent of all losses incurred under $25,000.

The City does not share or pay for losses of other cities under $5,000, depending on the entity’s deductible amount. Participating cities then share in the next $5,000 to $750,000 per loss occurrence. Specific coverage includes comprehensive and general automotive liability, personal injury, contractual liability, professional liability, and certain other coverage. REMIF is a member of the California Joint Powers Risk Management Authority, which provides REMIF with an additional $39,250,000 liability insurance coverage over and above REMIF retention level of $750,000.

Worker’s Compensation
Periodic deposits are paid by member cities and are adjusted retrospectively to cover costs. The City of Ukiah is self-insured for the first $10,000 of each loss and pays 100 percent of all losses incurred under $10,000. The City does not share or pay for losses of other cities under $5,000.

Property Insurance
The City participates in REMIF’s property insurance program. The annual deposits paid by participating member cities are based upon deductibility levels and are not subject to retroactive adjustments. The City of Ukiah has a deductible level of $500,000 for high risk flood zones and $100,000 for all wildfire and property related claims, and a coverage limit of $400,000,000 declared value.

Separate internal service funds are maintained by the City for the City’s deductibles and allocated share of pooled costs noted above. The total cash and investments held in these funds at June 30, 2021, was $383,075.

On March 22, 2018, the REMIF Board approved assessment for the following programs to be collected beginning in the 2018/2019 fiscal year:
• Workers’ Compensation - $6 million to be collected over 6 years. • Liability program - $2.5 million to be collected over 5 years.

Of those amounts the City of Ukiah was liable for $860,916 and $247,915 to be paid over 6 and 5 years, for the Workers’ Compensation and Liability program, respectively for a total of $1,108,831.

Attachment 1

Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Other Required Supplementary Information Page | 63 Note 10 - Risk Management (Continued)
Changes in the Internal Service Funds claims liabilities amounts in fiscal year 2021 and 2020 were as follows:
2021 2020
Balance, beginning of the fiscal year $ 722,693 $ 915,762 Claims and adjustments - -
Claims payments (193,069) (193,069)
Balance, end of the fiscal year $ 529,624 $ 722,693
The remaining balance of $529,624 as of June 30, 2021 is detailed in Note 7.

In the past three years, no claims for general liability or workers’ compensation have exceeded the City’s purchased insurance coverage.

In accordance with the REMIF governing documents, REMIF Board has the authority to levy a cash assessment for any pooled coverage program on the Participating member. REMIF’s overall equity balance was $3.1 million as of June 30, 2020.

Risks Management Coverage
Amount Coverage Provider Payment Source
General Liability Claims:
$0-25,000 Self-insured Retention City funds
25,001-40,000,000 California Joint Powers Risk
Management Authority
Shared risk pool
Workers Compensation Claims:
$0-10,000 Self-insured Retention City funds
10,001-750,000 (Non-Safety)
1,000,000 (Safety)
Commercial Re-insurance Shared risk pool
1,000,001-20,000,000 Commercial Reinsurance Shared risk pool Property Liability Claims:

Claims other than High Risk Flood
Claims:
$0-100,000 Deductible City funds
100,001-100,000,000 REMIF Coverage of Declared
Value
Shared risk pool
1,000,000-400,000,000 California Joint Powers Risk
Management Authority
Shared risk pool
High Risk Flood Claims:
$0-500,000 Deductible City funds
500,001-100,000,000 California Joint Powers Risk
Management Authority
Shared risk pool
Attachment 1

Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Other Required Supplementary Information Page | 64 Note 10 - Risk Management (Continued)
The following is a summary of the most recent audited financial statements of REMIF as of and for the fiscal year ended June 30, 2020:

REMIF Equity
Total assets $ 34,311,556
Total deferred outflows of resources 659,939
Total liabilities 31,672,831
To deferred inflow of resources 185,787
Members' equity $ 3,112,877
Net operating revenues $ 29,710,466
Total operating expenses 28,800,927
Operating income (loss) $ 909,539
REMIF issues a separate Annual Comprehensive financial report, which for June 30, 2021 was not available at the time of publication of the City’s Annual Comprehensive report. Copies of that report may be obtained from REMIF at Post Office Box 885, Sonoma, California 95476.

Note 11 - Public Employee Retirement Plan
Plan Description
All qualified permanent and probationary employees are eligible to participate in the Public Agency Cost-Sharing Multiple-Employer Defined Benefit Pension Plan (the Plan), administered by the California Public Employees’ Retirement System (CalPERS). The Plan’s benefit provisions are established by statute. The Plan is included as a pension trust fund in the CalPERS Annual Comprehensive Financial Report, which is available online at www.calpers.ca.gov.

The Plan consists of a miscellaneous pool and a safety pool (referred to as “risk pools”), which are comprised of individual employer miscellaneous and safety rate plans, respectively, including those of the City of Ukiah. The City of Ukiah does not have any rate plans in the miscellaneous risk pool. The City of Ukiah's employer rate plans in the safety risk pool include the Safety Fire plan (Fire), the Safety Police plan (Police), the PEPRA Safety Fire plan (PEPRA Safety Fire) and the PEPRA Safety Police plan (PEPRA Police).

Benefits Provided
The Plan provides service retirement and disability benefits, annual cost of living adjustments and death benefits to plan members, who must be public employees and beneficiaries. Benefits are based on years of credited service, equal to one year of full-time employment. Classic members and PEPRA Safety members with five years of total service are eligible to retire at age 50 with statutorily reduced benefits. PEPRA Miscellaneous members with five years of total service are eligible to retire at age 52 with statutorily reduced benefits. All members are eligible for non-duty disability benefits after five years of service. The death benefit is the Basic Death Benefit. The cost of living adjustments for each plan are applied as specified by the Public Employees’ Retirement Law.

Attachment 1

Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Other Required Supplementary Information Page | 65 Note 11 – Public Employee Retirement Plan (Continued)
General Information about the Pension Plans - Safety
The Plans’ provisions and benefits in effect at June 30, 2021, are summarized as follows:

Employer Rate Plans in the Safety Risk Pool
Employer rate plan Fire Police PEPRA Fire PEPRA Police
Hire Date
Prior to January
01, 2013
Prior to January
01, 2013
On or after
January 01, 2013
On or after
January 01, 2013
Benefit formula 3.0% @ 55 3.0% @ 50 2.7% @ 57 2.7% @ 57 Benefit vesting schedule 5 years of service 5 years of service 5 years of service 5 years of service Benefit payments Monthly for life Monthly for life Monthly for life Monthly for life Retirement age 50 50 50 50
Monthly benefits, as of % of
eligible compensation 2.4% to 3.0% 3.0% 2.0% to 2.7% 2.0% to 2.7% Required employee contribution
rates

8.987% 8.99% 13.75% 13.75%
Required employer contribution
rates

23.558% 25.54% 13.884% 13.884%
Contributions
Section 20814(c) of the California Public Employees’ Retirement Law requires that the employer contribution rates for all public employers be determined on an annual basis by the CalPERS actuary and shall be effective on the July 1 following notice of a change in the rate. Contribution rates for the employer rate plans are determined through the CalPERS’ annual actuarial valuation process. Each employer rate plan’s actuarially determined rate is based on the estimated amount necessary to pay the employer rate plan’s allocated share of the cost of benefits earned by employees during the year, and any unfunded accrued liability. The City of Ukiah is required to contribute the difference between the actuarially determined rate and the contribution rate of employees. The City of Ukiah’s contributions to the risk pools in the Plan for the year ended June 30, 2021, were as follows:

Contributions
Miscellaneous Risk Pool $ -
Safety Risk Pool 15,338,474
Total contributions $15,338,474
Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions As of June 30, 2021, City of Ukiah reported net pension liabilities for its proportionate shares of the net pension liability of each risk pool as follows:

Attachment 1

Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Other Required Supplementary Information Page | 66 Proportionate
Share of Net
Pension Liability
Miscellaneous Risk Pool $ -
Safety Risk Pool $19,556,573
Total net pension liability $19,556,573
* The proportionate share of the total NPL to each of the enterprise and internal service funds is not being allocated because it is deemed to have an immaterial effect on the financial statements.

The City of Ukiah’s net pension liability for each risk pool is measured as the proportionate share of each risk pool’s net pension liability. GASB 68 indicates that to the extent different contribution rates are assessed based on separate relationships that constitute the collective net pension liability, the determination of the employer’s proportionate share of the collective net pension liability should be made in a manner that reflects those relationships. The allocation method used by CalPERS to determine each employer’s proportionate share reflects those relationships through the employer rate plans they sponsor within the respective risk pools. An actuarial measurement of the employer’s rate plan liability and assetrelated information are used where available, and proportional allocations of individual employer rate plan amounts as of the valuation date are used where not available.

The City of Ukiah’s proportionate share percentage of the net pension liability for each risk pool as of June 30, 2020, measurement date, was calculated as follows:

Each risk pool’s total pension liability was computed at the measurement date, June 30, 2020, by applying standard actuarial roll-forward methods to the total pension liability amounts as of the valuation date. The fiduciary net position for each risk pool at the measurement date was determined by CalPERS’ Financial Office. The net pension liability for each risk pool at June 30, 2020, was computed by subtracting the respective risk pool’s fiduciary net position from its total pension liability.

The individual employer risk pool’s proportionate share percentage of the total pension liability and fiduciary net position as of June 30, 2020, was calculated by applying City of Ukiah’s proportionate share percentage as of the valuation date (described above) to the respective risk pool’s total pension liability and fiduciary net position as of June 30, 2020, to obtain the total pension liability and fiduciary net position as of June 30, 2020. The fiduciary net position was then subtracted from total pension liability to obtain the net pension liability as of the measurement date.

The City of Ukiah’s proportionate share percentage of the net pension liability for each risk pool as of June 30, 2019, and June 30, 2020, was as follows:

Safety
Risk Pool
Proportion at measurement date – June 30, 2019 0.290879% Proportion at measurement date – June 30, 2020 0.293539%

0.002660%
Attachment 1

Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Other Required Supplementary Information Page | 67 Note 11 – Public Employee Retirement Plan (Continued)
For the year ended June 30, 2021, the City of Ukiah recognized pension expense of $3,551,524. At June 30, 2021, the City of Ukiah reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:

Deferred Outflows of
Resources
Deferred Inflows of
Resources
Differences between Expected and Actual
Experience $1,440,569 -
Changes of Assumptions - (62,099)
Net Difference between Projected and Actual
Earnings on Pension Plan Investments 381,042 -
Adjustment due to Differences in Proportions 183,386 (10,509) Differences between Actual and Required
Contributions - (355,064)
Contributions after Measurement Date 15,338,474 -
Total $17,343,471 ($427,672)
Amounts other than contributions subsequent to the measurement date reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:

Measurement Date
June 30:

Deferred
Outflows/(Inflows)
of Resources
2021 $361,035
2022 593,503
2023 428,032
2024 194,755
2025 -
Total $1,577,325
Attachment 1

Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Other Required Supplementary Information Page | 68 Note 11 – Public Employee Retirement Plan (Continued)
Actuarial Assumptions
The total pension liabilities in the June 30, 2019 actuarial valuations were determined using the following actuarial assumptions:

Safety
Valuation Date June 30, 2019
Measurement Date June 30, 2020
Actuarial Cost Method Entry Age Normal
Actuarial Assumptions:

Discount Rate 7.15%
Inflation 2.50%
Payroll Growth 2.75%
Projected Salary Increase (1) Varies by Age &
Length of Service
Investment Rate of Return (2) 7.00%
Mortality Rate Table (3)
Derived Using
CalPERS’
Membership Data for all Funds
(1) Depending on age, service and type of employment
(2) Net of Pension Plan Investment and Administrative Expenses; includes Inflation (3) The mortality table used was developed based on CalPERS-specific data. The table includes 20 years of mortality improvements using Society of Actuaries Scale BB. For more details on this table, please refer to the April 2014 experience study report (based on CalPERS demographic data from 1997 to 2011) available online at https://www.calpers.ca.gov/docs/forms-publications/calpers-experience-study-2014.pdf.

Discount Rate
The discount rate used to measure the total pension liability was 7.15%. To determine whether the municipal bond rate should be used in the calculation of a discount rate for the Plan, CalPERS stress tested employer rate plans within the Plan that would most likely result in a discount rate that would be different from the actuarially assumed discount rate. Based on the testing, none of the tested employer rate plans run out of assets. Therefore, the current 7.15% discount rate is adequate and the use of the municipal bond rate calculation is not necessary. The stress test results are presented in a detailed report, GASB Statements 67 and 68 Crossover Testing Report for Measurement Date June 30, 2020 based on June 30, 2019 Valuations, that can be obtained from the CalPERS website.

According to Paragraph 30 of GASB 68, the long-term discount rate should be determined without reduction for pension plan administrative expense. For the CalPERS Plan, the 7.00% investment return assumption used in this accounting valuation is net of administrative expenses. Administrative expenses are assumed to be 15 basis points. An investment return excluding administrative expenses would have been 7.15%. Using this lower discount rate has resulted in a slightly higher total pension liability and net pension liability. CalPERS checked the materiality threshold for the difference in calculation and did not find it to be a material difference.

Attachment 1

Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Other Required Supplementary Information Page | 69 Note 11 – Public Employee Retirement Plan (Continued)
In the December 2016 and April 2017 meetings, the Board voted to lower the funding discount rates used for the PERF. In making its decision, the Board reviewed recommendations from CalPERS team members, external pension and investment consultants, and input from employer and employee stakeholder groups.

A lowered funding discount rate for the PERF will be phased in over a three-year period beginning July 1, 2018 for public agencies and school districts.

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

In determining the long-term expected rate of return, CalPERS considered both short- term and long-term market return expectations as well as the expected pension fund cash flows. Such cash flows were developed assuming that both members and employers will make their required contributions on time and as scheduled in all future years. Using historical returns of all the Plan’s asset classes, expected compound (geometric) returns were calculated over the short-term (first 11 years) and the long-term (60 years) using a building-block approach. Using the expected nominal returns for both short-term and long- term, the present value of benefits was calculated for the Plan. The expected rate of return was set by calculating the single equivalent expected return that arrived at the same present value of benefits for cash flows as the one calculated using both short-term and long-term returns. The expected rate of return was then set equivalent to the single equivalent rate calculated above and rounded down to the nearest one quarter of one percent.

The table below reflects the long-term expected real rate of return by asset class. The rate of return was calculated using the capital market assumptions applied to determine the discount rate and asset allocation. These geometric rates of return are net of administrative expenses.

Asset Class
New
Strategic
Allocation
Real Return
Years 1-10(a)
Real Return
Years 11+(b)
Global Equity 50.0% 4.8% 5.98%
Fixed Income 28.0 1.0 2.62
Inflation Assets 0.0 0.77 1.81
Private Equity 8.0 6.3 7.23
Real Assets 13.0 3.75 4.93
Liquidity 1.0 0.0 (0.92)
(a) An expected inflation of 2.0% used for this period. (b) An expected inflation of 2.92% used for this period.

Attachment 1

Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Other Required Supplementary Information Page | 70 Note 11 – Public Employee Retirement Plan (Continued)
Sensitivity of the City of Ukiah’s Proportionate Share of the Net Pension Liability to Changes in the Discount Rate
The following presents the City of Ukiah’s proportionate share of the net pension liability of each risk pool as of the measurement date, calculated using the discount rate, as well as what the City of Ukiah’s proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1 percentage-point lower or 1 percentage-point higher than the current rate:

Discount Rate
-1% (6.15%)
Current Discount
Rate (7.15%)
Discount Rate +1%
(8.15%)
City of Ukiah’s proportionate share of
the Safety Risk Pool’s net pension liability

$28,817,906 $19,556,573 $11,956,773
General Information about the Pension Plans - Miscellaneous Plan Descriptions – All qualified permanent and probationary employees are eligible to participate in the City’s separate Miscellaneous Plan, an agent multiple-employer defined benefit pension plan administered by the California Public Employees’ Retirement System (CalPERS), which acts as a common investment and administrative agent for its participating member employers. Benefit provisions under the Plan are established by State statute and Local Government resolution. CalPERS issues publicly available reports that include a full description of the pension plans regarding benefit provisions, assumptions and membership information that can be found on the CalPERS website.

Benefits Provided – The Plan is an agent multiple-employer defined benefit pension plan administered by the California Public Employees’ Retirement System (CalPERS). A full description of the pension plan regarding number of employees covered, benefit provisions, assumptions (for funding purposes but not accounting purposes), and membership information are listed in the plan’s June 30, 2019 Annual Actuarial Valuation Report.

Details of the benefits provided can be obtained in Appendix B of the actuarial valuation report. This report is a publicly available valuation report that can be obtained at CalPERS’ website under Forms and Publications.

The Plan’s provisions and benefits in effect at June 30, 2021, are summarized as follows:

Attachment 1

Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Other Required Supplementary Information Page | 71 Note 11 – Public Employee Retirement Plan (Continued)

Employees Covered – At June 30, 2021, the following employees were covered by the benefit terms for the Plan:

Benefits Provided
Hire Date On or after January 1, 2013
Benefit formula
Benefit vesting schedule
Retirement age
Monthly benefits as a % of eligible compensation
Retired employee contribution rates
Required employer contribution rates
55 62
Miscellaneous
Prior to January 31, 2013

2.7% @ 55 2% @ 62
5 years service
Depending on years of service

8.00% 7.00%

12.859% 6.750%

Employees Covered by Plan
Inactive employees of beneficiaries currently receiving benefits 190 Inactive employees entitled to but not yet receiving benefits 141 Active employees 149
Contributions – Section 20814(c) of the California Public Employees’ Retirement Law (PERL) requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. The total plan contributions are determined through CalPERS’ annual actuarial valuation process. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The employer is required to contribute the difference between the actuarially determined rate and the contribution rate of employees. Employer contribution rates may change if plan contracts are amended. It is the responsibility of the employer to make necessary accounting adjustments to reflect the impact due to any Employer-Paid Member Contributions or situations where members are paying a portion of the employer contribution.

Net Pension Liability
The City’s net pension liability for the Plan is measured as the total pension liability, less the pension plan’s fiduciary net position. The net pension liability of the Plan is measured as of June 30, 2020, using an annual actuarial valuation as of June 30, 2019 rolled forward to June 30, 2020 using standard update procedures. A summary of principal assumptions and methods used to determine the net pension liability is shown below.

Attachment 1

Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Other Required Supplementary Information Page | 72 Note 11 – Public Employee Retirement Plan (Continued)
Actuarial Assumptions
Miscellaneous
Valuation date 6/30/2019
Measurement 6/30/2020
Actuarial cost method Entry-age normal
Discount rate 7.15%
Inflation 2.50%
Projected salary increase Varies by age and length of service Mortality (1) Derived from CalPERS membership data for all funds (1) The mortality table used was developed based on CalPERS specific data. The probabilities of mortality are based on the 2017 CalPERS Experience Study for the period from 1997 to 2015. Pre-retirement and post-retirement mortality rates include 15 years of projected mortality improvement using 90% of Scale MP-2016 published by the Society of Actuaries. For more details on this table, please refer to the CalPERS Experience Study and Review of Actuarial Assumptions report form December 2017 that can be found on the CalPERS website.

Actuarial Assumptions – The total pension liabilities in the June 30, 2020 actuarial valuations were determined using the following actuarial assumptions:

Discount Rate – The discount rate used to measure the total pension liability is 7.15 percent. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current member contribution rates and that contributions from employers will be made at statutorily required rates, actuarially determined. Based on those assumptions, the Plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on plan investments was applied to all periods of projected benefit payments to determine the total pension liability.

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

This area intentionally left blank.

Attachment 1

Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Other Required Supplementary Information Page | 73 Note 11 – Public Employee Retirement Plan (Continued)
In determining the long-term expected rate of return, CalPERS took into account both short-term and long-term market return expectations as well as the expected pension fund cash flows. Using historical returns of all of the funds’ asset classes, expected compound (geometric) returns were calculated over the short-term (first 10 years) and the long-term (11+ years) using a building-block approach. Using the expected nominal returns for both short-term and long-term, the present value of benefits was calculated for each fund. The expected rate of return was set by calculating the rounded single equivalent expected return that arrived at the same present value of benefits for cash flows as the one calculated using both short-term and long-term returns. The expected rate of return was then set equal to the single equivalent rate calculated above and adjusted to account for assumed administrative expenses.

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

Asset Class (1)
Assumed
Asset
Allocation
Real Return
Years 1-10(2)
Real Return
Years 11+(3)
Global Equity 50.0% 4.80% 5.98%
Fixed Income 28.0 1.00 2.62
Inflation Assets - 0.77 1.81
Private Equity 8.0 6.30 7.23
Real Assets 13.0 3.75 4.93
Liquidity 1.0 - (0.92)
(1) In the System’s CAFR, Fixed Income is included in Global Debt Securities; Liquidity is included in Short-term Investments; Inflation Assets are included in both Global Equity Securities and Global Debt Securities.
(2) An expected inflation of 2.0% used for this period. (3) An expected inflation of 2.92% used for this period.

This area intentionally left blank.

Attachment 1

Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Other Required Supplementary Information Page | 74 Note 11 – Public Employee Retirement Plan (Continued)
Changes in Net Pension Liability
The changes in the Net Pension Liability for the Miscellaneous Plan recognized over the measurement period.

Total Pension
Liability
(a)
Plan Fiduciary
Net Position
(b)
Net Pension
Liability/(Asset)
(a)-(b)
Balance at June 30, 2019 $ 95,042,257 $ 59,846,891 $ 35,195,366 Beginning of Year Adjustment - - -
Adjusted Balance at June 30, 2019 $ 95,042,257 $ 59,846,891 $ 35,195,366 Changes Recognized for the
Measurement Period:

Service Cost 1,935,834 1,935,834
Interest on Total Pension Liability 6,746,742 6,746,742 Changes of Benefit Terms - -
Changes of Assumptions - -
Differences Between Expected and
Actual Experience 783,147 783,147
Net Plan to Plan Resource Movement - - -
Contribution - Employer - 3,591,800 (3,591,800)
Contribution - Employees - 852,263 (852,263)
Net Investment Income - 2,998,613 (2,998,613)
Benefits Payments, Including Refunds
of Employee Contributions (4,866,568) (4,866,568) -
Administrative Expense - (84,369) 84,369
Other Miscellaneous Income (Expense) - - -
Net Changes During 2019-20 4,599,155 2,491,739 2,107,416 Balance at June 30, 2020 $ 99,641,412 $ 62,338,630 $ 37,302,782 Sensitivity of the Net Pension Liability to Changes in the Discount Rate - The following presents the net pension liability of the Plan as of the measurement date, calculated using the discount rate of 7.15 percent, as well as what the net pension liability would be if it were calculated using a discount rate that is 1 percentage point lower (6.15 percent) or 1 percentage-point higher (8.15 percent) than the current rate:

Discount Rate -1% Discount Rate Discount Rate +1%

6.15% 7.15% 8.15%
Plan's Net Pension Liability/(Asset) $ 50,026,879 $ 37,302,782 $ 26,728,057 Pension Plan Fiduciary Net Position – Detailed information about each pension plan’s fiduciary net position is available in the separately issued CalPERS financial reports.

Attachment 1

Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Other Required Supplementary Information Page | 75 Note 11 – Public Employee Retirement Plan (Continued)
Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions For the year ended June 30, 2021, the City recognized pension expense for the Miscellaneous Plan of $5,103,809. At June 30, 2021, the City reported deferred outflows of resources and deferred inflows of resources for the Miscellaneous Plan from the following sources:

Deferred
Outflows of
Resources
Deferred
Inflows of
Resources
Pension contributions subsequent to measurement date $ 34,602,386 $ - Changes of assumptions - (17,558)
Difference between actual and expected experience 1,283,571 Net differences between projected and actual earnings on plan investments 456,795
Total $ 36,342,752 $ (17,558)
$34,602,386 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2022. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:

Measurement Periods
Ended June 30:

Deferred
Outflows/(Inflows)
of Resources
2021 $ 658,246
2022 459,356
2023 354,671
2024 250,535
2025 -
Therefore -
Payable to the Pension Plan
At June 30, 2021, the City reported a payable of $ -0- for the outstanding amount of contributions to the pension plan required for the year ended June 30, 2021.

Total pension expense for both plans was $3,551,524 for Safety and $5,103,809 for Misc.

Attachment 1

Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Other Required Supplementary Information Page | 76 Note 12 – Related Organizations
The City is a member of various joint powers authorities that provide goods or services to the City and other authority members. Under the criteria established by GASB-14, the City does not have enough authority, influence or accountability over these entities to incorporate them in this annual report. Additionally, the City has determined that it has no ongoing financial interest or responsibility for any of these organizations as defined by GASB-14. The names and general functions of these joint powers are as follows:

Northern California Power Agency (NCPA)
NCPA has 14 members including municipal electric utilities, a port authority, an irrigation district, a public utility district, a transportation district; and one associate member entity. The NCPA is generally empowered to purchase, generate, transmit, distribute, and sell electrical energy. Members participate in the projects of the Agency on an elective basis. A Commission comprised of one representative for each member governs the NCPA.

The City is currently involved in several hydroelectric, geothermal and other energy related projects as a member of this agreement. The NCPA is financed by contributions from member cities, government grants and debt. The City is committed to provide substantial additional financial support for its portion of the actions and projects of the NCPA. During the year ended June 30, 2021, the City paid $8,917,121 to the NCPA for power supplied by the agency.

The NCPA holds certain funds under a separate member custodial agreement - the general operating reserve.

The purpose of the reserve is to allow members to fund all, or a portion, of the contingent liabilities that the NCPA faces at any given time, while providing the individual member with the flexibility to draw upon their part of the reserve, as each member individually deems appropriate. At June 30, 2021, the City's balance held in the reserve was $7,749,546, of which $251,126 is restricted for NCPA OPS/Security accounts. Due to the nature of the reserve held by NCPA, the reserve is recorded as an asset in the Electric Fund as Investment in NCPA reserve.

Mendocino Transit Authority
This Agency consists of four Mendocino County cities and the County of Mendocino. The Agency was created to apply for and receive Transportation Development Act, Urban Mass Transportation Act, and other funds as a public transportation operator and to provide public transportation services within Mendocino County. Its activities are primarily financed from fare box revenue and federal and state government grants. A Board of Directors comprised of one member from each city and three members that are appointed by the Mendocino County Board of Supervisors governs the Authority.

Redwood Empire Financing Authority (REFA)
This is an agreement between seven Northern California cities. The Authority is authorized to acquire, through lease purchase, installment sale agreements, or otherwise such property necessary or convenient for the operation of the member cities. A Commission comprised of one member appointed by each member city administers the Authority. As explained previously, the City has entered into various financing arrangements with REFA.

Attachment 1

Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Other Required Supplementary Information Page | 77 Note 12 – Related Organizations (continued)
Redwood Empire Municipal Insurance Fund (REMIF)
A group of Northern California cities participate in this agreement to provide themselves with various levels of liability, property and worker's compensation insurance. A Commission comprised of one member appointed by each member city administers the Authority. As explained previously, the City provides for its general and workers’ compensation insurance needs through REMIF. Annual premiums paid to the Authority were $2,482,861. During the year, the City received no distribution from REMIF’s liability insurance program.

Transmission Agency of Northern California (TANC)
Members include ten cities, one electric co-op, two irrigation districts, and two public utility districts. The Agency was created to provide electric transmission or other facilities, including real property and rights of way, for the use of its members. A Commission comprised of one representative appointed by each member governs the Agency. The City has authorized its participation in the project up to one percent (1 percent) of the total.

Mendocino Solid Waste Management Authority (MSWMA)
This Authority consists of three Mendocino County cities and the County of Mendocino. The Agency was created for the purpose of: (a) siting, licensing, developing, constructing, maintaining, and operating disposal sites and sanitary landfills and (b) preparing and implementing a solid waste management plan. A Commission comprised of one member from each city and two members that are appointed by the Mendocino County Board of Supervisors governs the Authority.

Note 13 - Commitments and Contingencies
Grants and Allocations
The City receives funding from several federal, state and local grant programs, principally Community Development Block Grants (CDBG). These programs are subject to financial and compliance review by grantors.

Expenditures, if any, which may be disallowed by the granting agencies, cannot be determined at this time. The City does not expect the undeterminable amounts of disallowed expenditures, if any, to materially affect the financial statements. Receipt of these federal, state and local grant revenues is not assured in the future.

Construction commitments. The government has active construction projects as of June 30, 2021. The projects include street reconstruction and rehabilitation, airport and utility infrastructure improvements. At year end the government’s significant commitments with contractors were as follows:

Construction Commitments
Project Spent to Date
Remaining
Commitment
Downtown Streetscape & Road Diet $ 5,600,925 $ 2,137,862 Downtown Streetscape & Road Diet - Utilities $ 4,757,364 $ 544,894 Council Chambers and Conference Rooms A/V Upgrade $ 309,270.72 $ 5,228 Museum Roof Replacement Project $ 391,589 $ 49,517
State Street Undergrounding Project $ 1,051,522.72 $ 83,329 Replacement of 100k Gallon PZ2S Water Tank $ 705,315.98 $ 235,003 Pedestrian Improvement Project $ - $ 46,468
Gobbi/Waugh Transportation Improvements Project $ 57,538 $ 395,567 Electric Service Center - Site Work $ 107,942 $ 2,794,984 Hydro-Electric SCADA Upgrade $ 66,642 $ 287,160
Attachment 1

Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Other Required Supplementary Information Page | 78 Note 13 – Commitments and Contingencies (continued)
Encumbrances and related appropriation lapse at the end of the year but are re-appropriated and become part of the subsequent year’s budget because performance under the executory contract is expected in the next year.

Encumbrances. Encumbrance accounting is utilized to the extent necessary to assure effective budgetary control and accountability and to facilitate effective cash planning and control. At year end the number of encumbrances expected to be honored upon performance by the vendor in the next year were as follows:

Encumbrances
Fund(s) Encumbrances
General fund $ 1,279,842
Streets Capital Improvements 1,407,329
Nonmajor governmental funds 2,166,875
Internal service funds 610,218
Landfill 195,603
Electric 3,511,931
Water 2,247,354
Wastewater 855,401
Nonmajor enterprise funds 234,847
Total $ 12,509,402
Note 14 – Successor Agency Trust, Former Ukiah Redevelopment Agency On December 29, 2011, the California Supreme Court upheld Assembly Bill 1X 26 (“the Bill”) that provides for the dissolution of all redevelopment agencies in the State of California. This action impacted the reporting entity of the City of Ukiah that previously had reported a redevelopment agency within the reporting entity of the City as a blended component unit.

The Bill provides that upon dissolution of a redevelopment agency, either the city or another unit of local government will agree to serve as the “successor agency” to hold the assets until they are distributed to other units of state and local government. On January 9, 2012, the City Council elected to become the Successor Agency for the former redevelopment agency in accordance with the Bill as part of City resolution number 2012- 04 Attachment 1

Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Other Required Supplementary Information Page | 79 Note 14 – Successor Agency Trust, Former Ukiah Redevelopment Agency (continued)
After enactment of the law, which occurred on June 28, 2011, redevelopment agencies in the State of California cannot enter into new projects, obligations or commitments. Subject to the control of a newly established oversight board, remaining assets can only be used to pay enforceable obligations in existence at the date of dissolution (including the completion of any unfinished projects that were subject to legally enforceable contractual commitments).

In future fiscal years, successor agencies will only be allocated revenue in the amount that is necessary to pay the estimated annual installment payments on enforceable obligations of the former redevelopment agency until all enforceable obligations of the prior redevelopment agency have been paid in full and all assets have been liquidated.

Enforceable Obligations - Bonds
The following is a summary of changes in long-term liabilities for the year ended June 30, 2021:

Redevelopment Successor Private Purpose Trust
Debt Service Activity
Balance Balance Due Within
June 30, 2020 Additions Reductions June 30, 2021 One Year Trust Activities:

Series 2019A Tax Allocation Bonds 1,259,154 - 304,584 954,570 308,386 Series 2019B Taxable Tax Allocation Bonds 4,236,617 - 327,718 3,908,899 345,535 Total trust fund debt $ 5,495,771 $ - $ 632,302 $ 4,863,469 $ 653,921 Series 2019A Tax Allocation Bonds
On December 12, 2019, the Successor Agency issued $1,259,154 in tax allocation bonds to refund the outstanding Series 2007 Tax Allocation Bonds. The bond series is comprised of $1,259,154 in serial bonds maturing December 1, 2023. The serial bonds require annual principal payments ranging from $304,584 to $326,621. The interest rate is 2.160%.

Series 2019B Taxable Tax Allocation Bonds
On December 12, 2019, the Successor Agency issued $4,236,617 in taxable tax allocation bonds to refund the outstanding Series 2011A and 2011B Tax Allocation Bonds. The bond series is comprised of $4,236,617 in serial bonds maturing on December 1, 2028. The serial bonds require annual principal payments ranging from $327,718 to $748,446. The interest rate is 2.960%.

Attachment 1

Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Other Required Supplementary Information Page | 80 Note 14 – Successor Agency Trust, Former Ukiah Redevelopment Agency (continued)
Future debt service for Fiduciary Activities at June 30, 2021, is as follows:

Debt Service Schedule
Redevelopment Successor Agency
Year Ending
June 30,
Principal Interest Principal Interest Principal Interest 2022 $ 308,386 $ 17,287 $ 345,535 $ 110,588 $ 653,921 127,875$ 2023 319,563 10,506 354,103 100,234 673,666 110,740
2024 326,621 3,529 374,509 89,451 701,130 92,980
2025 - - 717,252 73,293 717,252 73,293
2026 - - 748,446 51,601 748,446 51,601
2027-2031 - - 1,369,054 56,304 1,369,054 56,304
Total $ 954,570 $ 31,322 $ 3,908,899 $ 481,471 $ 4,863,469 512,793$ Due within one year $ 308,386 $ 17,287 $ 345,535 $ 110,588 $ 653,921 127,875$ Due after one year 646,184 14,035 3,563,364 370,883 4,209,548 384,918 Total 954,570 $ $ 31,322 $ 3,908,899 $ 481,471 $ 4,863,469 512,793$ Series 2019A Tax Allocation
Bonds
Series 2019B Taxable Tax
Allocation Bonds Total
This area intentionally left blank.

Attachment 1

Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Other Required Supplementary Information Page | 81 Note 15 – New Pronouncements
The Governmental Accounting Standards Board has issued the following Statements, which may affect the City’s financial reporting requirements in the future:

GASB 87 – Leases: This Statement requires recognition of certain lease assets and liabilities for leases that previously were classified as operating leases and recognized as inflows of resources or outflows of resources based on the payment provisions of the contract. It establishes a single model for lease accounting based on the foundational principle that leases are financings of the right to use an underlying asset. The requirements of this Statement are effective for reporting periods beginning after December 15, 2021.

GASB 91 – Conduit Debt Obligations: The primary objectives of this Statement are to provide a single method of reporting conduit debt obligations by issuers and eliminate diversity in practice associated with (1) commitments extended by issuers, (2) arrangements associated with conduit debt obligations, and (3) related note disclosures. The requirements of this Statement are effective for reporting periods beginning after December 15, 2021.

This area intentionally left blank.

Attachment 1

Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Other Required Supplementary Information Page | 82 Note 16 – Service Contracts
The City has entered into several agreements to provide services to the citizens of the City and surrounding areas. The general purpose and description of these contract agreements are as follows:

Joint Venture for Valley-Wide Fire Protection Services
The City has entered into an agreement with the Ukiah Valley Fire District (“UVFD”) to provide firefighting, emergency medical response and hazardous material response services within the corporate limits of the City.

For the year ended June 30, 2021, the City paid $387,757 under the terms of the agreement.

Under the terms of the agreement, entered July 1, 2018, the City provides fulltime and temporary fire personnel and use of City fire engines, rolling stock and related equipment to the UVFD, as well as making City facilities available to the UVFD. Fire personnel will remain employees of the City, and the City will continue to own all the equipment and facilities affected by the agreement. The City will be responsible for day-to-day management and administration. The City will share in the cost for the employment of the Fire Chief, as well as certain fixed and reimbursable costs.

Golf Course Maintenance and Operations
The City has entered into a leasing agreement with Tayman Park Golf Group, Inc. (“Lessee”) to operate, manage, repair and maintain the City’s municipal golf course. The lease includes the 18-hole golf course, clubhouse, and shared usage of City equipment. The Lessee is responsible to provide all services, maintenance, and administration –including setting user fees – for the normal operation of the course. The initial term of the agreement is ten years commencing July 1, 2012, with an option for two (2) additional five (5) year extensions, and cancellable by either party in the event of default. The Lessee must pay to the City rent based on a percentage of gross revenues from course operations and concessions and reimburse the City for personnel and equipment provided by the City. In addition, the Lessee annually must contribute $40,000 to a Capital Improvement Project for the benefit of the golf course.

For the year ended June 30, 2021, the City received $38,500 in rents. The City reports activities of the golf course as a nonmajor enterprise fund. The cost and carrying amount of assets lease under this agreement were as follows:

Service Agreement - Tayman Park Golf Group, Inc.

Schedule of Asset Carrying Costs
Accumulated Carrying
Cost Depreciation Value
Asset
Land $ 965,284 $ - $ 965,284
Land improvements 323,221 307,253 15,968
Infrastructure 340,353 178,259 162,093
Buildings 115,992 94,332 21,660
Total Assets $ 1,744,849 $ 579,844 $ 1,165,006
Attachment 1

Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Other Required Supplementary Information Page | 83 Note 16 – Service Contracts (continued)
Solid Waste Collection and Ukiah Transfer Station Agreement The City has granted Ukiah Waste Solutions a franchise for mandatory residential and optional commercial garbage collection and disposal. The City has also contracted with Ukiah Waste Solutions to provide a citywide recycling program. The City acts as billing and collecting agent for the residential accounts of Ukiah Waste Solutions. Amounts held by the City on behalf of the corporation are accounted for in the Custodial funds.

Participation Agreement with Ukiah Valley Sanitation District The City has contracted with the Ukiah Valley Sanitation District to provide processing of the District's wastewater. In addition, the City provides other direct maintenance services for the District. District assets held by the City are accounted for in the Custodial funds.

Attachment 1

Required Supplementary Information (RSI)
City of Ukiah, California
Financial Section: Other Required Supplementary Information Page | 84 Required Supplementary Information (RSI)
City of Ukiah, California
Schedules of Contributions and Proportionate Share of Net Pension Liability, Agent Multiple Employer (Miscellaneous), Last Ten Years Schedule of Changes in Net Pension Liability for the Measurement Periods Ended June 30, Attachment 1

Required Supplementary Information (RSI)
City of Ukiah, California
Financial Section: Other Required Supplementary Information Page | 85 Schedule of Plan Contributions for the fiscal years ended June 301, Employer Fiscal Year End 2021 2020 2019 2018 2017 2016 2015 2014 Actuarlially Determined Contribution $ 3,746,155 $ 3,591,800 $ 3,241,493 $ 2,941,163 $ 2,652,462 $ 2,391,847 $ 2,156,759 $ 2,193,059 Contributions in Relation to the Actuarially
Determined Contribution 2 (34,602,386) (3,591,800) (3,241,493) (2,941,163) (2,652,462) (2,391,847) (2,156,759) (2,193,059) Contribution Deficiency (Excess) $ (30,856,231) $ - $ - $ - $ - $ - $ - $ - Covered Payroll 3 $ 9,257,248 $ 10,045,842 $ 9,257,248 $ 8,821,982 $ 8,412,838 $ 7,949,673 $ 8,008,361 $ 8,340,257 Contributions as Percentage of Covered Payroll 373.79% 35.75% 35.02% 33.34% 31.53% 30.09% 26.93% 26.29% 4 Fiscal Year 2015 was the first year of implementation, therefore only 7 years are shown. 1 As prescribed in GASB 68, paragraph 46, the information presented in the Schedule of Plan Contributions should also be presented as of the employer’s most recent fiscal yearend. The employer is responsible for determining this information as prescribed by the standard as this data is not available to CalPERS. 2 Employers are assumed to make contributions equal to the actuarially determined contributions. However, some employers may choose to make additional contributions towards their unfunded liability. Employer contributions for such plans exceed the actuarially determined contributions. 3 Includes one year’s payroll growth using 2.75 percent payroll assumption for fiscal year ended June 30, 2018-20; 3.00 percent payroll assumption for fiscal years ended June 30, 2014-17. Covered payroll for 2021 derived from actuarial valuation report for required contributions for FY 2021, valuation dated 6/30/19.

Attachment 1

Required Supplementary Information (RSI)
City of Ukiah, California
Financial Section: Other Required Supplementary Information Page | 86 City of Ukiah, California
Schedules of Contributions and Proportionate Share of Net Pension Liability, Cost Sharing Plan (Safety), Last Ten Years Schedule of Changes in Net Pension Liability and Related Ratios for the Measurement Periods Ended June 30, Safety Plan Measurement
Date
June 30, 2014
Measurement
Date
June 30, 2015
Measurement
Date
June 30, 2016
Measurement
Date
June 30, 2017
Measurement
Date
June 30, 2018
Measurement
Date
June 30, 2019
Measurement
Date
June 30, 2020
Plan's Proportion of the PERF C Net
Pension Liability/(Asset)

0.185181% 0.180597% 0.176726% 0.173294% 0.177461% 0.177205% 0.179741% Plan's Proportionate Share of the Net
Pension Liability/(Asset)
$11,522,849 $12,396,052 $15,292,260 $17,185,970 $17,100,610 $18,158,244 $19,556,573 Plan's Covered Payroll $3,330,571 $3,844,242 $3,434,144 $3,366,699 $3,928,981 $4,038,688 $4,323,583 Plan's Proportionate Share of the Net
Pension Liability/(Asset) as a Percentage
of its Covered Payroll
345.97% 322.46% 445.30% 510.47% 435.24% 449.61% 452.32% Plan's Proportionate Share of the Fiduciary
Net Position as a Percentage of the Plan’s
Total Pension Liability

79.27% 75.31% 71.08% 70.49% 72.29% 72.67% 71.32%
Notes to Schedule:

1. Changes of benefit terms – There were no changes to benefit terms that applied to all members of the Public Agency Pool. However, individual employers in the Plan may have provided a benefit improvement to their employees by granting Two Years Additional Service Credit to members retiring during a specified time period (a.k.a. Golden Handshakes). Employers that have done so may need to report this information as a separate liability in their financial statement as CalPERS considers such amounts to be separately financed employerspecific liabilities. These employers should consult with their auditors.

2. Changes in assumptions – No changes to assumptions from year prior.

3. Fiscal Year 2015 was the first year of implementation, therefore only 6 years are shown.

Attachment 1

Required Supplementary Information (RSI)
City of Ukiah, California
Financial Section: Other Required Supplementary Information Page | 87 City of Ukiah, California
Schedules of Contributions and Proportionate Share of Net Pension Liability, Cost Sharing Plan (Safety), Last Ten Years (cont) Schedule of Plan Contributions for the fiscal years ended June 30, Safety Plan CalPERS
Fiscal Year
2014-15
CalPERS
Fiscal Year
2015-16
CalPERS
Fiscal Year
2016-17
CalPERS
Fiscal Year
2017-18
CalPERS
Fiscal Year
2018-19
CalPERS
Fiscal Year
2019-20
CalPERS
Fiscal Year
2020-21
Actuarially Determined Contributions $1,309,930 $1,520,825 $1,575,086 $1,763,563 $1,950,142 $2,177,282 $345,379 Actual Contributions During the
Measurement Period
($1,309,930) ($1,520,825) ($1,575,086) ($1,763,563) ($1,950,142) ($2,177,282) ($15,338,474) Contribution Deficiency (Excess) $0 $0 $0 $0 $0 $0 ($14,993,095) Covered Payroll $3,844,242 $3,434,144 $4,135,089 $4,088,030 $3,928,981 $4,163,203 $4,263,870 Contributions as a Percentage of Covered
Payroll

34.08% 44.29% 38.09% 43.14% 49.63% 52.30% 8.10%
Notes to Schedule:

Contribution Valuation Date:

June 30, 2012 June 30, 2013 June 30, 2014 June 30, 2015 June 30, 2016 June 30, 2017 June 30, 2018 * Fiscal Year 2015 was the first year of implementation, therefore only 7 years are shown.

Attachment 1

Required Supplementary Information (RSI)
City of Ukiah, California
Financial Section: Other Required Supplementary Information Page | 88 City of Ukiah, California
General Fund Budgetary Comparison Schedule
Schedule of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual
Variance with
Original Final Actual Final Budget

REVENUES
Property tax $ 3,099,480 $ 3,099,480 $ 3,408,846 $ 309,366 Sales tax 10,697,430 14,334,111 15,535,021 1,200,910
Transient occupancy 870,000 1,200,000 1,362,134 162,134 Business license tax 343,200 343,200 484,533 141,333
Other taxes 300 300 1,136 836
Franchise fees 1,625,675 1,625,675 1,815,271 189,596
Charges for service 2,070,369 2,070,369 2,434,204 363,835 Licenses and permits 325,282 325,282 276,752 (48,530)
Grants contributions and donations 659,200 3,063,518 1,226,237 (1,837,281) Use of money and property 168,322 168,322 52,427 (115,895) Intergovernmental 41,011 42,681 77,668 34,987
Fines penalties and forfeitures 35,000 35,000 25,933 (9,067) Interest, rent, and concessions - 40,000 - (40,000)
Miscellaneous 272,000 288,270 138,952 (149,318)
Total revenues 20,207,269 26,636,208 26,839,114 202,906

EXPENDITURES
Current:

General government (235,895) (227,042) 60,132 (287,174) Public safety 11,906,160 12,125,672 12,701,313 (575,641) Housing and community development 968,815 1,142,970 1,044,627 98,343 Public works 1,246,454 1,639,473 1,487,609 151,864
Parks, buildings, and grounds 1,152,993 1,156,049 1,189,386 (33,337) Recreation and culture 1,584,385 1,582,533 2,435,717 (853,184) Economic development and redevelopment 99,923 99,923 256,392 (156,469) Total current 16,722,835 17,519,578 19,175,176 (1,655,598) Debt service:

Interest 92,976 92,976 90,242 2,734
Principal 58,100 58,100 56,392 1,708
Capital lease principal 127,170 127,170 127,291 (121)
Capital lease interest 26,534 26,534 26,949 (415)
Total debt service 304,780 304,780 300,874 3,906
Capital outlay:

Public safety - 117,268 65,051 52,217
Public works - 2,507,486 1,812,859 694,627
Parks, buildings, and grounds 242,000 242,000 - 242,000 Recreation and culture 440,000 90,000 - 90,000
Total capital outlay 682,000 2,956,754 1,877,910 1,078,844 Total expenditures 17,709,615 20,781,112 21,353,960 (572,848) Excess (deficiency) of revenues over expenditures 2,497,654 5,855,096 5,485,154 (369,942)

OTHER FINANCING SOURCES (USES)
Transfers in 129,000 129,000 129,001 1
Transfers out (2,626,653) (3,401,579) (3,687,933) (286,354) Total other financing sources (uses) (2,497,653) (3,272,579) (3,558,932) (286,353) Net change in fund balances 1 2,582,517 1,926,222 (656,295) Fund balances - beginning 9,303,307 9,303,307 9,303,307 - Fund balances - ending $ 9,303,308 $ 11,885,824 $ 11,229,529 $ (656,295) Budgeted Amounts
Attachment 1

Required Supplementary Information (RSI)
City of Ukiah, California
Financial Section: Other Required Supplementary Information Page | 89 City of Ukiah, California
HOME Program Income Budgetary Comparison Schedule
Schedule of Revenues, Expenditures, and Changes in Fund Balances, Special Revenue Fund Budget and Actual
Variance with
Original Final Actual Final Budget

REVENUES
Grants contributions and donations $ 500,000 $ 500,000 $ - $ (500,000) Use of money and property - - 147,587 147,587
Intergovernmental - - 4,783,983 4,783,983
Interest, rent, and concessions - - 28,216 28,216
Total revenues 500,000 500,000 4,959,786 4,459,786

EXPENDITURES
Current:

Housing and community development 845,000 5,862,750 218,723 5,644,027 Total current 845,000 5,862,750 218,723 5,644,027
Total expenditures 845,000 5,862,750 218,723 5,644,027
Excess (deficiency) of revenues over expenditures (345,000) (5,362,750) 4,741,063 10,103,813

OTHER FINANCING SOURCES (USES)
Total other financing sources (uses) - - - -
Net change in fund balances (345,000) (5,362,750) 4,741,063 10,103,813 Fund balances - beginning 2,772,141 2,772,141 2,772,141 - Fund balances - ending $ 2,427,141 $ (2,590,609) $ 7,513,204 $ 10,103,813 Budgeted Amounts
Attachment 1

Required Supplementary Information (RSI)
City of Ukiah, California
Financial Section: Other Required Supplementary Information Page | 90 City of Ukiah, California
Notes to Required Supplemental Information
June 30, 2021
Budgetary Data
General Budget Policies
The City Council approves the annual budget submitted by the City Manager prior to the beginning of the new fiscal year. Public hearings are conducted prior to its adoption by Council. Supplemental appropriations, where required during the period, are also approved by the Council. There were several supplemental appropriations required during the year. At fiscal year-end, all operating budget appropriations lapse.

Expenditures are monitored at the fund level for all funds with a legally adopted budget. These levels are considered the legal level of control.

Department heads are authorized to transfer budgeted amounts within their departments, within the same fund, with the approval of the City Manager. Transfers of appropriations between departments may be made only by authority of the City Manager. Transfers of appropriations between funds may be made only by authority of the City Council. Formal budgetary integration is employed as a management control device during the fiscal year for all governmental funds.

Annual budgets are adopted on a basis consistent with accounting principles generally accepted in the United States of America for all governmental funds except for certain special revenue and capital projects funds, which adopt project-length budgets.

Encumbrances
Encumbrances are estimations of costs related to unperformed contracts for goods and services. These commitments are recorded for budgetary control purposes in the General, Special Revenue and similar governmental funds. Encumbrances outstanding at year-end are reported as a committed fund balance. They represent the estimated amount of the expenditure ultimately to result if unperformed contracts in process at year-end are completed. They do not constitute expenditures or estimated liabilities.

Attachment 1

Supplementary Information
Combining and Individual Fund Financial Statements and Schedules Attachment 1

Streets Capital Improvement Budgetary Comparison Schedule Schedule of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual
Variance with
Original Final Actual Final Budget

REVENUES
Grants contributions and donations $ - $ 77,022 $ - $ (77,022) Use of money and property - - 3,592 3,592
Total revenues - 77,022 3,592 (73,430)

EXPENDITURES
Current:

Public works 199,541 206,916 172,212 34,704
Total current 199,541 206,916 172,212 34,704
Capital outlay:

Public works 3,245,000 5,668,474 2,786,043 2,882,431
Total capital outlay 3,245,000 5,668,474 2,786,043 2,882,431 Total expenditures 3,444,541 5,875,390 2,958,255 2,917,135 Excess (deficiency) of revenues over expenditures (3,444,541) (5,798,368) (2,954,663) 2,843,705

OTHER FINANCING SOURCES (USES)
Transfers in 2,995,887 2,995,887 3,106,818 110,931
Total other financing sources (uses) 2,995,887 2,995,887 3,106,818 110,931 Net change in fund balances (448,654) (2,802,481) 152,155 2,954,636 Fund balances - beginning (980,770) (980,770) (980,770) - Fund balances - ending $ (1,429,424) $ (3,783,251) $ (828,615) $ 2,954,636 Budgeted Amounts
Attachment 1

Pension Debt Service Budgetary Comparison Schedule
Schedule of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual
Variance with
Original Final Actual Final Budget

REVENUES
Use of money and property $ - $ - $ (9,588) $ (9,588)
Total revenues - - (9,588) (9,588)

EXPENDITURES
Current:

General government - - 26,142,003 (26,142,003)
Total current - - 26,142,003 (26,142,003)
Debt service:

Issuance expense - - 280,533 (280,533)
Total debt service - - 280,533 (280,533)
Capital outlay:

Total capital outlay - - - -
Total expenditures - - 26,422,536 (26,422,536)
Excess (deficiency) of revenues over expenditures - - (26,432,124) (26,432,124)

OTHER FINANCING SOURCES (USES)
Issuance of debt - - 29,927,851 29,927,851
Total other financing sources (uses) - - 29,927,851 29,927,851 Net change in fund balances - - 3,495,727 3,495,727
Fund balances - beginning - - - -
Fund balances - ending $ - $ - $ 3,495,727 $ 3,495,727
Budgeted Amounts
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 94 Nonmajor Governmental Funds

SPECIAL REVENUE FUNDS
Special Revenue Fund The Special Revenue Fund is used to account for reserve amounts being accumulated for special programs, projects and activities.

City Prop 172 Used to account for revenues received from allocation of Prop 172 monies for public safety.

Museum Grant Fund The Museum Grant Fund is used to account for resources received for the Grace Hudson Museum provided by grantors or other third-party entities.

ARRC General Operating Fund The ARRC General Operating Fund is used to account for resources and operating expenditures in support of the Alex Rorabaugh Center.

Downtown Business Improvement The Downtown Business Improvement Fund is used to account for resources accumulated for improvements to the downtown business district, funded by business license fees and transferred to the Ukiah Main Street Program as the administrative agency.

LMIHF Housing Asset Fund The Low- and Moderate-Income Housing Asset Fund is used to account for resources associated with program income received from low- and moderate-income housing assets. It contains restricted monies that are the proceeds of properties purchased by the Ukiah Redevelopment Agency (Agency)
with affordable housing set-aside funds and were transferred to the City of Ukiah, as the Housing Successor to the former Agency, pursuant to Health and Safety Code Section
34176(a).

Winter Special Events The Winter Special Events Fund is used to account for resources and expenditures associated with winter events, such as the ice rink.

Advanced Planning Fund to account for special or highly technical planning activities, such as updates or revisions to the general plan or any of its elements.

Gas Tax Fund The Gas Tax (HUTA) Fund is used to account for resources received from highway user taxes (HUTA) and special street funding from the state.

Signalization Fund The Signalization Fund is used to account for resources and activities associated with traffic signalization in the City of Ukiah pursuant to Government Code Section 66000 et. seq.

Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 95 1998 STIP Augmentation Fund to account for street and right-of-way improvements with special conditions.

SB 325 Reimbursement Fund The SB 325 Reimbursement Fund is used to account for resources accumulated for improvements to streets and
rights-of-way.

S.T.P. The Surface Transportation Program Fund is used to account for resources accumulated for street and traffic safety improvements, funded by the Mendocino Council of
Governments.

Trans-Traffic Congest Relief The Trans-Traffic Congest Relief fund is used to account for resources accumulated for improvements to address traffic congestion in the City of Ukiah.

CDBG Program Income The Community Development Block Grant (CDBG) Fund is used to account for resources accumulated and held
resulting from current and prior Community Development
Block Grant activities.

CASP Certification and Training This fund is to account for resources accumulated and used to train City team members on CASP requirements.

Asset Seizure Fund The Asset Seizure fund is used to account for resources accumulated from adjudicated asset seizures in which the City participated.

Sup.Law Enforce.Svc.Fd(SLESF) The Supplemental Law Enforcement Services Fund (SLESF) Fund is used to account for special resources for police, provided by funding through a State of California COPS
Grant program.

Community-Based Transitional Housing
Program (CBTHP)
Fund to account for activities funded by resources from the Community-Based Transitional Housing Program.

Asset Forfeiture 11470.2 H&S The Asset Forfeiture 11470.2 H&S Fund is used to account for resources accumulated from adjudicated asset seizures in which the City participated.

Special Revenue Police The AB 109 Special Revenue Police Fund is used to account for resources available for police activities derived from state subventions.

American Rescue This fund is to account for the receipt and use of federal funds appropriated to the City by the federal government under the American Rescue Act of 2021.

Transfer Station Fund The Transfer Station Fund is used to account for resources accumulated from the activities of the City's solid waste transfer station.

Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 96

CAPITAL PROJECT FUNDS
Equipment Reserve Fund The Equipment Reserve Fund is used to account for resources accumulated for significant governmental capital acquisitions related to vehicles and equipment.

Special Projects Reserve The Special Projects Reserve Fund is used to account for resources accumulated for governmental special projects.

Park Development Fees Fund The Park Development Fees Fund is used to account for resources being collected for the development or
enhancement of parklands in the City of Ukiah.

Anton Stadium Fund The Anton Stadium Fund is used to account for resources accumulated for improvements to the stadium.

Observatory Park Fund The Observatory Park Fund is used to account for resources accumulated for improvements to the park.

Playground & Park Amenities The Playground & Park Amenities Fund is used to account for resources accumulated for improvements to City
playgrounds and other similar park amenities.

Swimming Pool Fund The Swimming Pool Fund is used to account for resources accumulated for improvements to the City-owned pool.

Riverside Park Fund The Riverside Park Fund is used to account for resources accumulated for improvements to the park.

Skate Park Fund The Skate Park Fund is used to account for resources accumulated for improvements to the park.

Softball Complex Fund The Softball Complex Fund is used to account for resources accumulated for improvements to the complex.

Rail Trail Fund To account for activities related to and resources supporting the City’s Rail Trail project.

Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 97

PERMANENT FUNDS
Riparian Corridor Enhancement Permanent funds are those in which the principal resources accounted for in the fund cannot be spent; rather, the
proceeds of earnings on those principal amounts may be
used to support activities and programs of the City. This fund accounts for resources and activities related to
mitigating development impacts to riparian areas near the Redwood Business Park.

Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 98 This Page Intentionally Left Blank
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 99 City of Ukiah, California
Combining Balance Sheet – Special Revenue
Nonmajor Governmental Funds
June 30, 2021
Special Revenue Prop 172 Museum Grant ARRC
Downtown Business
Improvement LMIHF Housing Asset
ASSETS
Cash and investments $ 14,373 $ 94,500 $ 284 $ 14,572 $ 27 $ 1,880,164 Restricted cash and investments - - - - - 8,971
Accounts receivable - 25,213 - - - -
Notes receivable - - - - - 1,483,474
Interest receivable 7 24 - 1 - 474
Grants and subventions receivable - - - - - -
Land held for resale - - - - - 2,435,114
Total assets $ 14,380 $ 119,737 $ 284 $ 14,573 $ 27 $ 5,808,197

LIABILITIES
Accounts payable $ - $ 5,140 $ - $ 2,654 $ 13,606 $ -
Accrued payroll liabilities - - - 683 - -
Due to other funds - - - - 2,838 -
Advance from other funds - - - 49,601 - -
Total liabilities - 5,140 - 52,938 16,444 -

DEFERRED INFLOWS OF RESOURCES
Unavailable revenues - grants and subventions - - - - - 83,683 Total deferred inflow of resources - - - - - 83,683
Total liabilities and deferred inflows of resources - 5,140 - 52,938 16,444 83,683

FUND BALANCES (DEFICITS)
Restricted:

CDBG activities - - - - - -
Certifications and training - - - - - -
Federal stimulus - - - - - -
Housing activities - - - - - 5,724,514
Project reserve 14,380 - 284 - - -
Public safety - 114,597 - - - -
Streets and rights-of-way - - - - - -
Committed:

Planning activities - - - - - -
Solid waste management - - - - - -
Unassigned - - - (38,365) (16,417) -
Total fund balances (deficits) $ 14,380 $ 114,597 $ 284 $ (38,365) $ (16,417) $ 5,724,514 Total liabilities and fund balances (deficits) $ 14,380 $ 119,737 $ 284 $ 14,573 $ 27 $ 5,808,197 Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 100 City of Ukiah, California
Combining Balance Sheet – Special Revenue (cont)
Nonmajor Governmental Funds
June 30, 2021
Winter Special Events Advanced Planning
Highway User Tax
(Gas Tax) Signalization
1998 STIP
Augmentation
SB325
Reimbursement
ASSETS
Cash and investments $ 21 $ 311,754 $ 7,828 $ 381,209 $ 1 $ 102,949 Restricted cash and investments - - - - - -
Accounts receivable - - 54,305 - - -
Notes receivable - - - - - -
Interest receivable - 43 - 96 8 29
Grants and subventions receivable - 116,055 - - 3,779 - Land held for resale - - - - - -
Total assets $ 21 $ 427,852 $ 62,133 $ 381,305 $ 3,788 $ 102,978

LIABILITIES
Accounts payable $ - $ 15,156 $ 419,118 $ - $ - $ -
Accrued payroll liabilities - - - - - -
Due to other funds 12,657 - 145,000 - 3,765 -
Advance from other funds - - - - - -
Total liabilities 12,657 15,156 564,118 - 3,765 -

DEFERRED INFLOWS OF RESOURCES
Unavailable revenues - grants and subventions - 116,055 - - - - Total deferred inflow of resources - 116,055 - - - -
Total liabilities and deferred inflows of resources 12,657 131,211 564,118 - 3,765 -

FUND BALANCES (DEFICITS)
Restricted:

CDBG activities - - - - - -
Certifications and training - - - - - -
Federal stimulus - - - - - -
Housing activities - - - - - -
Project reserve - - - - - -
Public safety - - - - - -
Streets and rights-of-way - - - 381,305 - 102,978
Committed:

Planning activities - 296,641 - - - -
Solid waste management - - - - - -
Unassigned (12,636) - (501,985) - 23 -
Total fund balances (deficits) $ (12,636) $ 296,641 $ (501,985) $ 381,305 $ 23 $ 102,978 Total liabilities and fund balances (deficits) $ 21 $ 427,852 $ 62,133 $ 381,305 $ 3,788 $ 102,978 Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 101 City of Ukiah, California
Combining Balance Sheet – Special Revenue (cont)
Nonmajor Governmental Funds
June 30, 2021
S.T.P.

Trans-Traffic Congest
Relief
CDBG Program
Income
CASP Certification
and Training Asset Seizure
Sup.Law
Enforce.Svc.Fd(Slesf)
ASSETS
Cash and investments $ 189,771 $ - $ 239,426 $ 50,357 $ 107,557 $ 179,301 Restricted cash and investments - - - - - -
Accounts receivable - - - - - 4,201
Notes receivable - - 221,583 - - -
Interest receivable 37 47 62 14 26 39
Grants and subventions receivable 29,254 - - - - -
Land held for resale - - - - - -
Total assets $ 219,062 $ 47 $ 461,071 $ 50,371 $ 107,583 $ 183,541

LIABILITIES
Accounts payable $ 19,933 $ - $ - $ - $ 12,863 $ -
Accrued payroll liabilities - - - - - 4,767
Due to other funds - - - - - -
Advance from other funds - - - - - -
Total liabilities 19,933 - - - 12,863 4,767

DEFERRED INFLOWS OF RESOURCES
Unavailable revenues - grants and subventions 29,254 - - - - - Total deferred inflow of resources 29,254 - - - - -
Total liabilities and deferred inflows of resources 49,187 - - - 12,863 4,767

FUND BALANCES (DEFICITS)
Restricted:

CDBG activities - - 461,071 - - -
Certifications and training - - - 50,371 - -
Federal stimulus - - - - - -
Housing activities - - - - - -
Project reserve - - - - - -
Public safety - - - - 94,720 178,774
Streets and rights-of-way 169,875 - - - - -
Committed:

Planning activities - - - - - -
Solid waste management - - - - - -
Unassigned - 47 - - - -
Total fund balances (deficits) $ 169,875 $ 47 $ 461,071 $ 50,371 $ 94,720 $ 178,774 Total liabilities and fund balances (deficits) $ 219,062 $ 47 $ 461,071 $ 50,371 $ 107,583 $ 183,541 Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 102 City of Ukiah, California
Combining Balance Sheet – Special Revenue (cont)
Nonmajor Governmental Funds
June 30, 2021
Community-Based
Transitional Housing
Asset Forfeiture
11470.2 H&S F
Special Revenue -
Police
American Rescue
Fund Transfer Station
Total Nonmajor
Special revenue funds
ASSETS
Cash and investments $ 473,093 $ 62,653 $ 2,580 $ - $ 914 $ 4,113,334 Restricted cash and investments - - - - - 8,971
Accounts receivable - - - - 75,767 159,486
Notes receivable - - - - - 1,705,057
Interest receivable 113 18 35 468 108 1,649
Grants and subventions receivable - - - - - 149,088
Land held for resale - - - - - 2,435,114
Total assets $ 473,206 $ 62,671 $ 2,615 $ 468 $ 76,789 $ 8,572,699

LIABILITIES
Accounts payable $ - $ - $ - $ - $ - $ 488,470
Accrued payroll liabilities 6,333 - - - - 11,783
Due to other funds - - - - - 164,260
Advance from other funds - - - - - 49,601
Total liabilities 6,333 - - - - 714,114

DEFERRED INFLOWS OF RESOURCES
Unavailable revenues - grants and subventions - - - - - 228,992 Total deferred inflow of resources - - - - - 228,992
Total liabilities and deferred inflows of resources 6,333 - - - - 943,106

FUND BALANCES (DEFICITS)
Restricted:

CDBG activities - - - - - 461,071
Certifications and training - - - - - 50,371
Federal stimulus - - - 468 - 468
Housing activities - - - - - 5,724,514
Project reserve - - - - - 14,664
Public safety 466,873 62,671 2,615 - - 920,250
Streets and rights-of-way - - - - - 654,158
Committed:

Planning activities - - - - - 296,641
Solid waste management - - - - 76,789 76,789
Unassigned - - - - - (569,333)
Total fund balances (deficits) $ 466,873 $ 62,671 $ 2,615 $ 468 $ 76,789 $ 7,629,593 Total liabilities and fund balances (deficits) $ 473,206 $ 62,671 $ 2,615 $ 468 $ 76,789 $ 8,572,699 Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 103 City of Ukiah, California
Combining Balance Sheet – Capital Project
Nonmajor Governmental Funds
June 30, 2021
Equipment Reserve
Special Projects
Reserve
Park Development
Fees Anton Stadium Observatory Park
Playground & Park
Amenities
ASSETS
Cash and investments $ 380,464 $ 889,021 $ 30,724 $ 11,503 $ 2,473 $ 2,687 Accounts receivable - - 11,468 - - -
Interest receivable 105 - 12 3 1 1
Grants and subventions receivable - - - - - -
Total assets $ 380,569 $ 889,021 $ 42,204 $ 11,506 $ 2,474 $ 2,688

LIABILITIES
Accounts payable $ - $ 404 $ - $ - $ - $ -
Due to other funds - - - - - -
Advance from other funds - - - - - -
Total liabilities - 404 - - - -

DEFERRED INFLOWS OF RESOURCES
Unavailable revenues - grants and subventions - - - - - - Total deferred inflow of resources - - - - - -
Total liabilities and deferred inflows of resources - 404 - - - -

FUND BALANCES (DEFICITS)
Committed:

Park development - - 42,204 - - -
Assigned:

Capital projects - - - 11,506 2,474 2,688
Equipment reserve 380,569 - - - - -
Park Development - - - - - -
Project reserve - 888,617 - - - -
Unassigned - - - - - -
Total fund balances (deficits) $ 380,569 $ 888,617 $ 42,204 $ 11,506 $ 2,474 $ 2,688 Total liabilities and fund balances (deficits) $ 380,569 $ 889,021 $ 42,204 $ 11,506 $ 2,474 $ 2,688 City of Ukiah, California
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 104 Combining Balance Sheet – Capital Project (cont)
Nonmajor Governmental Funds
June 30, 2021
Swimming Pool Riverside Park Skate Park Softball Complex Rail Trail Total Nonmajor
Capital projects funds
ASSETS
Cash and investments $ 593 $ 558 $ 11,903 $ 6,844 $ 124,543 $ 1,461,313 Accounts receivable - - - - - 11,468
Interest receivable - - 3 2 32 159
Grants and subventions receivable - 86,481 - - - 86,481 Total assets $ 593 $ 87,039 $ 11,906 $ 6,846 $ 124,575 $ 1,559,421

LIABILITIES
Accounts payable $ - $ - $ - $ - $ - $ 404
Due to other funds - 66,500 - - - 66,500
Advance from other funds 136,349 - - - 146,661 283,010
Total liabilities 136,349 66,500 - - 146,661 349,914

DEFERRED INFLOWS OF RESOURCES
Unavailable revenues - grants and subventions - 14,506 - - - 14,506 Total deferred inflow of resources - 14,506 - - - 14,506 Total liabilities and deferred inflows of resources 136,349 81,006 - - 146,661 364,420

FUND BALANCES (DEFICITS)
Committed:

Park development - - - - - 42,204
Assigned:

Capital projects - - 11,906 6,846 - 35,420
Equipment reserve - - - - - 380,569
Park Development - 6,033 - - - 6,033
Project reserve - - - - - 888,617
Unassigned (135,756) - - - (22,086) (157,842)
Total fund balances (deficits) $ (135,756) $ 6,033 $ 11,906 $ 6,846 $ (22,086) $ 1,195,001 Total liabilities and fund balances (deficits) $ 593 $ 87,039 $ 11,906 $ 6,846 $ 124,575 $ 1,559,421 Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 105 City of Ukiah, California
Combining Balance Sheet – Permanent
Nonmajor Governmental Funds
June 30, 2021
Riparian Corridor
Enhancement
ASSETS
Cash and investments $ 145,997
Interest receivable 39
Total assets $ 146,036

LIABILITIES
Total liabilities -

DEFERRED INFLOWS OF RESOURCES
Total deferred inflow of resources -
Total liabilities and deferred inflows of resources -

FUND BALANCES (DEFICITS)
Nonspendable:

Riparian corridor management 137,576
Restricted:

Riparian corridor management 8,460
Total fund balances (deficits) $ 146,036
Total liabilities and fund balances (deficits) $ 146,036 Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 106 City of Ukiah, California
Combining Balance Sheet – Summary
Nonmajor Governmental Funds
June 30, 2021
Special revenue funds Capital projects funds Permanent funds Total Nonmajor
Governmental Funds
ASSETS
Cash and investments $ 4,113,334 $ 1,461,313 $ 145,997 $ 5,720,644 Restricted cash and investments 8,971 - - 8,971
Accounts receivable 159,486 11,468 - 170,954
Notes receivable 1,705,057 - - 1,705,057
Interest receivable 1,649 159 39 1,847
Grants and subventions receivable 149,088 86,481 - 235,569 Land held for resale 2,435,114 - - 2,435,114
Total assets $ 8,572,699 $ 1,559,421 $ 146,036 $ 10,278,156

LIABILITIES
Accounts payable $ 488,470 $ 404 $ - $ 488,874
Accrued payroll liabilities 11,783 - - 11,783
Due to other funds 164,260 66,500 - 230,760
Advance from other funds 49,601 283,010 - 332,611
Total liabilities 714,114 349,914 - 1,064,028

DEFERRED INFLOWS OF RESOURCES
Unavailable revenues - grants and subventions 228,992 14,506 - 243,498 Total deferred inflow of resources 228,992 14,506 - 243,498 Total liabilities and deferred inflows of resources 943,106 364,420 - 1,307,526

FUND BALANCES (DEFICITS)
Nonspendable:

Riparian corridor management - - 137,576 137,576
Restricted:

CDBG activities 461,071 - - 461,071
Certifications and training 50,371 - - 50,371
Federal stimulus 468 - - 468
Housing activities 5,724,514 - - 5,724,514
Project reserve 14,664 - - 14,664
Public safety 920,250 - - 920,250
Riparian corridor management - - 8,460 8,460
Streets and rights-of-way 654,158 - - 654,158
Committed:

Park development - 42,204 - 42,204
Planning activities 296,641 - - 296,641
Solid waste management 76,789 - - 76,789
Assigned:

Capital projects - 35,420 - 35,420
Equipment reserve - 380,569 - 380,569
Park Development - 6,033 - 6,033
Project reserve - 888,617 - 888,617
Unassigned (569,333) (157,842) - (727,175)
Total fund balances (deficits) $ 7,629,593 $ 1,195,001 $ 146,036 $ 8,970,630 Total liabilities and fund balances (deficits) $ 8,572,699 $ 1,559,421 $ 146,036 $ 10,278,156 Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 107 City of Ukiah, California
Combining Statement of Revenues, Expenditures, and Changes in Fund Balance – Special Revenue Nonmajor Governmental Funds
Year Ended June 30, 2021
Special Revenue Prop 172 Museum Grant ARRC
Downtown Business
Improvement LMIHF Housing Asset

REVENUES
Property tax $ - $ - $ - $ - $ - $ -
Business license tax - - - - 25,270 -
Charges for service - - - - - -
Use of money and property 79 200 264 49,571 7 54,338
Intergovernmental - 102,051 - - - -
Miscellaneous - - - 20,004 - -
Total revenues 79 102,251 264 69,575 25,277 54,338

EXPENDITURES
Current:

Public safety - 385,346 - - - -
Housing and community development - - - - - -
Public works - - - - - -
Recreation and culture - - - 61,750 - -
Economic development and redevelopment - - - - 33,869 - Debt service:

Interest - 2,340 - - - -
Capital outlay:

Public safety - 14,300 - - - -
Public works - - - - - -
Total expenditures - 401,986 - 61,750 33,869 -
Excess (deficiency) of revenues over expenditures 79 (299,735) 264 7,825 (8,592) 54,338

OTHER FINANCING SOURCES (USES)
Transfers in - - - - - -
Transfers out - - - - - -
Debt proceeds - 343,763 - - - -
Total other financing sources (uses) - 343,763 - - - -
Net change in fund balances 79 44,028 264 7,825 (8,592) 54,338 Fund balances - beginning 14,301 70,569 20 (46,190) (7,825) 5,670,176 Fund balances - ending $ 14,380 $ 114,597 $ 284 $ (38,365) $ (16,417) $ 5,724,514 Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 108 City of Ukiah, California
Combining Statement of Revenues, Expenditures, and Changes in Fund Balance – Special Revenue (cont) Nonmajor Governmental Funds (cont)
Year Ended June 30, 2021
Winter Special Events Advanced Planning
Highway User Tax
(Gas Tax) Signalization
1998 STIP
Augmentation
SB325
Reimbursement

REVENUES
Property tax $ - $ - $ - $ - $ - $ -
Business license tax - - - - - -
Charges for service - 59,466 - - - -
Use of money and property - 1,687 224 2,005 47 704
Intergovernmental - - 663,357 - - 35,000
Miscellaneous - - - - - -
Total revenues - 61,153 663,581 2,005 47 35,704

EXPENDITURES
Current:

Public safety - - - - - -
Housing and community development - 4,092 - - - -
Public works - - 64,075 - - 11,469
Recreation and culture - - - - - -
Economic development and redevelopment - - - - - -
Debt service:

Interest - - - - - -
Capital outlay:

Public safety - - - - - -
Public works - - 1,052,735 - - -
Total expenditures - 4,092 1,116,810 - - 11,469
Excess (deficiency) of revenues over expenditures - 57,061 (453,229) 2,005 47 24,235

OTHER FINANCING SOURCES (USES)
Transfers in - - - - - -
Transfers out - - (4,000) - - -
Debt proceeds - - - - - -
Total other financing sources (uses) - - (4,000) - - -
Net change in fund balances - 57,061 (457,229) 2,005 47 24,235 Fund balances - beginning (12,636) 239,580 (44,756) 379,300 (24) 78,743 Fund balances - ending $ (12,636) $ 296,641 $ (501,985) $ 381,305 $ 23 $ 102,978 Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 109 City of Ukiah, California
Combining Statement of Revenues, Expenditures, and Changes in Fund Balance – Special Revenue (cont) Nonmajor Governmental Funds (cont)
Year Ended June 30, 2021
S.T.P.

Trans-Traffic Congest
Relief
CDBG Program
Income
CASP Certification
and Training Asset Seizure
Sup.Law
Enforce.Svc.Fd(Slesf)

REVENUES
Property tax $ - $ - $ - $ - $ - $ -
Business license tax - - - - - -
Charges for service - - - - - -
Use of money and property 1,308 550 151,180 (353) 433 415 Intergovernmental 32,063 - - 50,724 45,099 121,309
Miscellaneous - - - - - -
Total revenues 33,371 550 151,180 50,371 45,532 121,724

EXPENDITURES
Current:

Public safety - - - - 49,329 123,905
Housing and community development - - 192,351 - - -
Public works - - - - - -
Recreation and culture - - - - - -
Economic development and redevelopment - - - - - -
Debt service:

Interest - - - - - -
Capital outlay:

Public safety - - - - - -
Public works 80,352 - - - - -
Total expenditures 80,352 - 192,351 - 49,329 123,905
Excess (deficiency) of revenues over expenditures (46,981) 550 (41,171) 50,371 (3,797) (2,181)

OTHER FINANCING SOURCES (USES)
Transfers in - 478,156 - - - -
Transfers out - - - - - -
Debt proceeds - - - - - -
Total other financing sources (uses) - 478,156 - - - -
Net change in fund balances (46,981) 478,706 (41,171) 50,371 (3,797) (2,181) Fund balances - beginning 216,856 (478,659) 502,242 - 98,517 180,955 Fund balances - ending $ 169,875 $ 47 $ 461,071 $ 50,371 $ 94,720 $ 178,774 City of Ukiah, California
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 110 Combining Statement of Revenues, Expenditures, and Changes in Fund Balance – Special Revenue (cont) Nonmajor Governmental Funds (cont)
Year Ended June 30, 2021
Community-Based
Transitional Housing
Asset Forfeiture
11470.2 H&S F
Special Revenue -
Police
American Rescue
Fund Transfer Station
Total Nonmajor
Special revenue funds

REVENUES
Property tax $ - $ - $ - $ - $ - $ -
Business license tax - - - - - 25,270
Charges for service - - - - - 59,466
Use of money and property 4,119 394 (328) 468 461,404 728,716 Intergovernmental - - 125,000 - - 1,174,603
Miscellaneous - - - - - 20,004
Total revenues 4,119 394 124,672 468 461,404 2,008,059

EXPENDITURES
Current:

Public safety 221,293 5,241 - - - 785,114
Housing and community development 341 - - - - 196,784
Public works - - - - 299 75,843
Recreation and culture - - - - - 61,750
Economic development and redevelopment - - - - - 33,869 Debt service:

Interest - - - - - 2,340
Capital outlay:

Public safety - - - - - 14,300
Public works - - - - - 1,133,087
Total expenditures 221,634 5,241 - - 299 2,303,087
Excess (deficiency) of revenues over expenditures (217,515) (4,847) 124,672 468 461,105 (295,028)

OTHER FINANCING SOURCES (USES)
Transfers in - - - - - 478,156
Transfers out - - (125,000) - (419,635) (548,635)
Debt proceeds - - - - - 343,763
Total other financing sources (uses) - - (125,000) - (419,635) 273,284 Net change in fund balances (217,515) (4,847) (328) 468 41,470 (21,744) Fund balances - beginning 684,388 67,518 2,943 - 35,319 7,651,337 Fund balances - ending $ 466,873 $ 62,671 $ 2,615 $ 468 $ 76,789 $ 7,629,593 Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 111 City of Ukiah, California
Combining Statement of Revenues, Expenditures, and Changes in Fund Balance – Capital Project Nonmajor Governmental Funds
Year Ended June 30, 2021
Equipment Reserve
Special Projects
Reserve
Park Development
Fees Anton Stadium Observatory Park
Playground & Park
Amenities

REVENUES
Property tax $ - $ - $ - $ - $ - $ -
Charges for service - - 11,468 - - -
Grants contributions and donations - - - - - -
Use of money and property 2,228 - 169 74 14 15
Interest, rent, and concessions - - - - - -
Total revenues 2,228 - 11,637 74 14 15

EXPENDITURES
Current:

General government 2,483 - - - - -
Recreation and culture - 19,906 - - - -
Capital outlay:

Recreation and culture - - - 2,092 - -
Total expenditures 2,483 19,906 - 2,092 - -
Excess (deficiency) of revenues over expenditures (255) (19,906) 11,637 (2,018) 14 15

OTHER FINANCING SOURCES (USES)
Total other financing sources (uses) - - - - - -
Net change in fund balances (255) (19,906) 11,637 (2,018) 14 15 Fund balances - beginning 380,824 908,523 30,567 13,524 2,460 2,673 Fund balances - ending $ 380,569 $ 888,617 $ 42,204 $ 11,506 $ 2,474 $ 2,688 Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 112 City of Ukiah, California
Combining Statement of Revenues, Expenditures, and Changes in Fund Balance – Capital Project (cont) Nonmajor Governmental Funds (cont)
Year Ended June 30, 2021
Swimming Pool Riverside Park Skate Park Softball Complex Rail Trail Total Nonmajor
Capital projects funds

REVENUES
Property tax $ - $ - $ - $ - $ - $ -
Charges for service - - - - - 11,468
Grants contributions and donations - 71,975 - - 299,015 370,990 Use of money and property 3 4 64 37 - 2,608
Interest, rent, and concessions - - - - (372) (372)
Total revenues 3 71,979 64 37 298,643 384,694

EXPENDITURES
Current:

General government - - - - - 2,483
Recreation and culture - - - - - 19,906
Capital outlay:

Recreation and culture - 61,210 - - - 63,302
Total expenditures - 61,210 - - - 85,691
Excess (deficiency) of revenues over expenditures 3 10,769 64 37 298,643 299,003

OTHER FINANCING SOURCES (USES)
Total other financing sources (uses) - - - - - -
Net change in fund balances 3 10,769 64 37 298,643 299,003 Fund balances - beginning (135,759) (4,736) 11,842 6,809 (320,729) 895,998 Fund balances - ending $ (135,756) $ 6,033 $ 11,906 $ 6,846 $ (22,086) $ 1,195,001 Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 113 Continued
City of Ukiah, California
Combining Statement of Revenues, Expenditures, and Changes in Fund Balance – Permanent Nonmajor Governmental Funds
Year Ended June 30, 2021
Riparian Corridor
Enhancement

REVENUES
Use of money and property $ 790
Total revenues 790

EXPENDITURES
Current:

Parks, buildings, and grounds 880
Debt service:

Capital outlay:

Total expenditures 880
Excess (deficiency) of revenues over expenditures (90)

OTHER FINANCING SOURCES (USES)
Total other financing sources (uses) -
Net change in fund balances (90)
Fund balances - beginning 146,126
Fund balances - ending $ 146,036
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 114 City of Ukiah, California
Combining Statement of Revenues, Expenditures, and Changes in Fund Balance - Summary Nonmajor Governmental Funds (cont)
Year Ended June 30, 2021
Special revenue funds Capital projects funds Permanent funds Total Nonmajor
Governmental Funds

REVENUES
Business license tax $ 25,270 $ - $ - $ 25,270
Charges for service 59,466 11,468 - 70,934
Grants contributions and donations - 370,990 - 370,990
Use of money and property 728,716 2,608 790 732,114
Intergovernmental 1,174,603 - - 1,174,603
Interest, rent, and concessions - (372) - (372)
Miscellaneous 20,004 - - 20,004
Total revenues 2,008,059 384,694 790 2,393,543

EXPENDITURES
Current:

General government - 2,483 - 2,483
Public safety 785,114 - - 785,114
Housing and community development 196,784 - - 196,784
Public works 75,843 - - 75,843
Parks, buildings, and grounds - - 880 880
Recreation and culture 61,750 19,906 - 81,656
Economic development and redevelopment 33,869 - - 33,869 Debt service:

Interest 2,340 - - 2,340
Capital outlay:

Public safety 14,300 - - 14,300
Public works 1,133,087 - - 1,133,087
Recreation and culture - 63,302 - 63,302
Total expenditures 2,303,087 85,691 880 2,389,658
Excess (deficiency) of revenues over expenditures (295,028) 299,003 (90) 3,885

OTHER FINANCING SOURCES (USES)
Transfers in 478,156 - - 478,156
Transfers out (548,635) - - (548,635)
Debt proceeds 343,763 - - 343,763
Total other financing sources (uses) 273,284 - - 273,284 Net change in fund balances (21,744) 299,003 (90) 277,169 Fund balances - beginning 7,651,337 895,998 146,126 8,693,461 Fund balances - ending $ 7,629,593 $ 1,195,001 $ 146,036 $ 8,970,630 Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 115 Governmental Fund Budget Comparisons
City of Ukiah, California
Special Revenue Fund
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
Variance with
Original Final Actual Final Budget

REVENUES
Use of money and property $ - $ - $ 79 $ 79
Total revenues - - 79 79

EXPENDITURES
Current:

Total current - - - -
Debt service:

Total debt service - - - -
Capital outlay:

Total capital outlay - - - -
Total expenditures - - - -
Excess (deficiency) of revenues over expenditures - - 79 79

OTHER FINANCING SOURCES (USES)
Total other financing sources (uses) - - - -
Net change in fund balances - - 79 79
Fund balances - beginning 14,301 14,301 14,301 -
Fund balances - ending $ 14,301 $ 14,301 $ 14,380 $ 79
Budgeted Amounts
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 116 City of Ukiah, California
Prop 172
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
Variance with
Original Final Actual Final Budget

REVENUES
Use of money and property $ 1,000 $ 1,000 $ 200 $ (800) Intergovernmental 55,756 55,756 102,051 46,295
Total revenues 56,756 56,756 102,251 45,495

EXPENDITURES
Current:

Public safety 40,990 40,990 385,346 (344,356)
Total current 40,990 40,990 385,346 (344,356)
Debt service:

Interest - - 2,340 (2,340)
Total debt service - - 2,340 (2,340)
Capital outlay:

Public safety 15,750 15,750 14,300 1,450
Total capital outlay 15,750 15,750 14,300 1,450
Total expenditures 56,740 56,740 401,986 (345,246)
Excess (deficiency) of revenues over expenditures 16 16 (299,735) (299,751)

OTHER FINANCING SOURCES (USES)
Debt proceeds - - 343,763 343,763
Total other financing sources (uses) - - 343,763 343,763 Net change in fund balances 16 16 44,028 44,012
Fund balances - beginning 70,569 70,569 70,569 -
Fund balances - ending $ 70,585 $ 70,585 $ 114,597 $ 44,012 Budgeted Amounts
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 117 City of Ukiah, California
Museum Grant Fund
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
Variance with
Original Final Actual Final Budget

REVENUES
Use of money and property $ - $ - $ 264 $ 264
Total revenues - - 264 264

EXPENDITURES
Current:

Total current - - - -
Debt service:

Total debt service - - - -
Capital outlay:

Total capital outlay - - - -
Total expenditures - - - -
Excess (deficiency) of revenues over expenditures - - 264 264

OTHER FINANCING SOURCES (USES)
Total other financing sources (uses) - - - -
Net change in fund balances - - 264 264
Fund balances - beginning 20 20 20 -
Fund balances - ending $ 20 $ 20 $ 284 $ 264
Budgeted Amounts
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 118 City of Ukiah, California
ARRC
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
Variance with
Original Final Actual Final Budget

REVENUES
Use of money and property $ 62,000 $ 62,000 $ 49,571 $ (12,429) Miscellaneous 12,000 20,000 20,004 4
Total revenues 74,000 82,000 69,575 (12,425)

EXPENDITURES
Current:

Recreation and culture 96,891 106,891 61,750 45,141
Total current 96,891 106,891 61,750 45,141
Debt service:

Total debt service - - - -
Capital outlay:

Total capital outlay - - - -
Total expenditures 96,891 106,891 61,750 45,141
Excess (deficiency) of revenues over expenditures (22,891) (24,891) 7,825 32,716

OTHER FINANCING SOURCES (USES)
Total other financing sources (uses) - - - -
Net change in fund balances (22,891) (24,891) 7,825 32,716 Fund balances - beginning (46,190) (46,190) (46,190) -
Fund balances - ending $ (69,081) $ (71,081) $ (38,365) $ 32,716 Budgeted Amounts
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 119 City of Ukiah, California
Downtown Business Improvement
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
Variance with
Original Final Actual Final Budget

REVENUES
Business license tax $ 20,864 $ 20,864 $ 25,270 $ 4,406 Use of money and property - - 7 7
Total revenues 20,864 20,864 25,277 4,413

EXPENDITURES
Current:

Economic development and redevelopment 3,282 3,282 33,869 (30,587) Total current 3,282 3,282 33,869 (30,587)
Debt service:

Total debt service - - - -
Capital outlay:

Total capital outlay - - - -
Total expenditures 3,282 3,282 33,869 (30,587)
Excess (deficiency) of revenues over expenditures 17,582 17,582 (8,592) (26,174)

OTHER FINANCING SOURCES (USES)
Total other financing sources (uses) - - - -
Net change in fund balances 17,582 17,582 (8,592) (26,174) Fund balances - beginning (7,825) (7,825) (7,825) -
Fund balances - ending $ 9,757 $ 9,757 $ (16,417) $ (26,174) Budgeted Amounts
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 120 City of Ukiah, California
Low-Mod Income Housing Fund (LMIHF)
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
Variance with
Original Final Actual Final Budget

REVENUES
Use of money and property $ 98,586 $ 98,586 $ 54,338 $ (44,248) Total revenues 98,586 98,586 54,338 (44,248)

EXPENDITURES
Current:

Housing and community development 531,000 531,000 - 531,000 Total current 531,000 531,000 - 531,000
Debt service:

Total debt service - - - -
Capital outlay:

Total capital outlay - - - -
Total expenditures 531,000 531,000 - 531,000
Excess (deficiency) of revenues over expenditures (432,414) (432,414) 54,338 486,752

OTHER FINANCING SOURCES (USES)
Total other financing sources (uses) - - - -
Net change in fund balances (432,414) (432,414) 54,338 486,752 Fund balances - beginning 5,670,176 5,670,176 5,670,176 - Fund balances - ending $ 5,237,762 $ 5,237,762 $ 5,724,514 $ 486,752 Budgeted Amounts
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 121 City of Ukiah, California
Winter Special Events
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
Variance with
Original Final Actual Final Budget

REVENUES
Total revenues - - - -

EXPENDITURES
Current:

Total current - - - -
Debt service:

Total debt service - - - -
Capital outlay:

Total capital outlay - - - -
Total expenditures - - - -
Excess (deficiency) of revenues over expenditures - - - -

OTHER FINANCING SOURCES (USES)
Total other financing sources (uses) - - - -
Net change in fund balances - - - -
Fund balances - beginning $ (12,636) $ (12,636) $ (12,636) $ - Fund balances - ending $ (12,636) $ (12,636) $ (12,636) $ - Budgeted Amounts
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 122 City of Ukiah, California
Advanced Planning
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
Variance with
Original Final Actual Final Budget

REVENUES
Charges for service $ - $ - $ 59,466 $ 59,466
Use of money and property 2,727 2,727 1,687 (1,040)
Intergovernmental - 40,000 - (40,000)
Total revenues 2,727 42,727 61,153 18,426

EXPENDITURES
Current:

Housing and community development 1,175 438,133 4,092 434,041 Total current 1,175 438,133 4,092 434,041
Debt service:

Total debt service - - - -
Capital outlay:

Total capital outlay - - - -
Total expenditures 1,175 438,133 4,092 434,041
Excess (deficiency) of revenues over expenditures 1,552 (395,406) 57,061 452,467

OTHER FINANCING SOURCES (USES)
Total other financing sources (uses) - - - -
Net change in fund balances 1,552 (395,406) 57,061 452,467 Fund balances - beginning 239,580 239,580 239,580 -
Fund balances - ending $ 241,132 $ (155,826) $ 296,641 $ 452,467 Budgeted Amounts
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 123 City of Ukiah, California
Highway User Tax (Gas Tax)
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
Variance with
Original Final Actual Final Budget

REVENUES
Use of money and property $ - $ - $ 224 $ 224
Intergovernmental 674,368 674,368 663,357 (11,011)
Total revenues 674,368 674,368 663,581 (10,787)

EXPENDITURES
Current:

Public works 69,181 59,581 64,075 (4,494)
Total current 69,181 59,581 64,075 (4,494)
Debt service:

Total debt service - - - -
Capital outlay:

Public works - 1,452,000 1,052,735 399,265
Total capital outlay - 1,452,000 1,052,735 399,265
Total expenditures 69,181 1,511,581 1,116,810 394,771
Excess (deficiency) of revenues over expenditures 605,187 (837,213) (453,229) 383,984

OTHER FINANCING SOURCES (USES)
Transfers out (4,000) (4,000) (4,000) -
Total other financing sources (uses) (4,000) (4,000) (4,000) - Net change in fund balances 601,187 (841,213) (457,229) 383,984 Fund balances - beginning (44,756) (44,756) (44,756) -
Fund balances - ending $ 556,431 $ (885,969) $ (501,985) $ 383,984 Budgeted Amounts
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 124 City of Ukiah, California
Signalization
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
Variance with
Original Final Actual Final Budget

REVENUES
Use of money and property $ - $ - $ 2,005 $ 2,005
Total revenues - - 2,005 2,005

EXPENDITURES
Current:

Total current - - - -
Debt service:

Total debt service - - - -
Capital outlay:

Total capital outlay - - - -
Total expenditures - - - -
Excess (deficiency) of revenues over expenditures - - 2,005 2,005

OTHER FINANCING SOURCES (USES)
Total other financing sources (uses) - - - -
Net change in fund balances - - 2,005 2,005
Fund balances - beginning 379,300 379,300 379,300 -
Fund balances - ending $ 379,300 $ 379,300 $ 381,305 $ 2,005 Budgeted Amounts
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 125 City of Ukiah, California
1998 STIP Augmentation
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
Variance with
Original Final Actual Final Budget

REVENUES
Use of money and property $ - $ - $ 47 $ 47
Total revenues - - 47 47

EXPENDITURES
Current:

Total current - - - -
Debt service:

Total debt service - - - -
Capital outlay:

Total capital outlay - - - -
Total expenditures - - - -
Excess (deficiency) of revenues over expenditures - - 47 47

OTHER FINANCING SOURCES (USES)
Total other financing sources (uses) - - - -
Net change in fund balances - - 47 47
Fund balances - beginning (24) (24) (24) -
Fund balances - ending $ (24) $ (24) $ 23 $ 47
Budgeted Amounts
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 126 City of Ukiah, California
SB 325 Reimbursement
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
Variance with
Original Final Actual Final Budget

REVENUES
Use of money and property $ - $ - $ 704 $ 704
Intergovernmental 40,000 40,000 35,000 (5,000)
Total revenues 40,000 40,000 35,704 (4,296)

EXPENDITURES
Current:

Public works 46,121 50,864 11,469 39,395
Total current 46,121 50,864 11,469 39,395
Debt service:

Total debt service - - - -
Capital outlay:

Total capital outlay - - - -
Total expenditures 46,121 50,864 11,469 39,395
Excess (deficiency) of revenues over expenditures (6,121) (10,864) 24,235 35,099

OTHER FINANCING SOURCES (USES)
Total other financing sources (uses) - - - -
Net change in fund balances (6,121) (10,864) 24,235 35,099 Fund balances - beginning 78,743 78,743 78,743 -
Fund balances - ending $ 72,622 $ 67,879 $ 102,978 $ 35,099 Budgeted Amounts
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 127 City of Ukiah, California
S.T.P.

Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
Variance with
Original Final Actual Final Budget

REVENUES
Use of money and property $ - $ - $ 1,308 $ 1,308
Intergovernmental - 388,489 32,063 (356,426)
Total revenues - 388,489 33,371 (355,118)

EXPENDITURES
Current:

Total current - - - -
Debt service:

Total debt service - - - -
Capital outlay:

Public works - 498,116 80,352 417,764
Total capital outlay - 498,116 80,352 417,764
Total expenditures - 498,116 80,352 417,764
Excess (deficiency) of revenues over expenditures - (109,627) (46,981) 62,646

OTHER FINANCING SOURCES (USES)
Total other financing sources (uses) - - - -
Net change in fund balances - (109,627) (46,981) 62,646 Fund balances - beginning 216,856 216,856 216,856 -
Fund balances - ending $ 216,856 $ 107,229 $ 169,875 $ 62,646 Budgeted Amounts
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 128 City of Ukiah, California
Trans-Traffic Congestion Relief
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
Variance with
Original Final Actual Final Budget

REVENUES
Use of money and property $ - $ - $ 550 $ 550
Intergovernmental 16,000 16,000 - (16,000)
Total revenues 16,000 16,000 550 (15,450)

EXPENDITURES
Current:

Total current - - - -
Debt service:

Total debt service - - - -
Capital outlay:

Total capital outlay - - - -
Total expenditures - - - -
Excess (deficiency) of revenues over expenditures 16,000 16,000 550 (15,450)

OTHER FINANCING SOURCES (USES)
Transfers in - - 478,156 478,156
Total other financing sources (uses) - - 478,156 478,156 Net change in fund balances 16,000 16,000 478,706 462,706 Fund balances - beginning (478,659) (478,659) (478,659) - Fund balances - ending $ (462,659) $ (462,659) $ 47 $ 462,706 Budgeted Amounts
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 129 City of Ukiah, California
CDBG Program Income
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
Variance with
Original Final Actual Final Budget

REVENUES
Use of money and property $ - $ - $ 151,180 $ 151,180
Total revenues - - 151,180 151,180

EXPENDITURES
Current:

Housing and community development 50,000 50,000 192,351 (142,351) Economic development and redevelopment - 13,500 - 13,500 Total current 50,000 63,500 192,351 (128,851)
Debt service:

Total debt service - - - -
Capital outlay:

Total capital outlay - - - -
Total expenditures 50,000 63,500 192,351 (128,851)
Excess (deficiency) of revenues over expenditures (50,000) (63,500) (41,171) 22,329

OTHER FINANCING SOURCES (USES)
Total other financing sources (uses) - - - -
Net change in fund balances (50,000) (63,500) (41,171) 22,329 Fund balances - beginning 502,242 502,242 502,242 -
Fund balances - ending $ 452,242 $ 438,742 $ 461,071 $ 22,329 Budgeted Amounts
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 130 City of Ukiah, California
CASP Certification and Training
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
Variance with
Original Final Actual Final Budget

REVENUES
Use of money and property $ - $ - $ (353) $ (353)
Intergovernmental - - 50,724 50,724
Total revenues - - 50,371 50,371

EXPENDITURES
Current:

Total current - - - -
Debt service:

Total debt service - - - -
Capital outlay:

Total capital outlay - - - -
Total expenditures - - - -
Excess (deficiency) of revenues over expenditures - - 50,371 50,371

OTHER FINANCING SOURCES (USES)
Total other financing sources (uses) - - - -
Net change in fund balances - - 50,371 50,371
Fund balances - beginning - - - -
Fund balances - ending $ - $ - $ 50,371 $ 50,371
Budgeted Amounts
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 131 City of Ukiah, California
Asset Seizure
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
Variance with
Original Final Actual Final Budget

REVENUES
Use of money and property $ 1,832 $ 1,832 $ 433 $ (1,399) Intergovernmental 35,000 35,000 45,099 10,099
Total revenues 36,832 36,832 45,532 8,700

EXPENDITURES
Current:

Public safety 79,000 85,856 49,329 36,527
Total current 79,000 85,856 49,329 36,527
Debt service:

Total debt service - - - -
Capital outlay:

Total capital outlay - - - -
Total expenditures 79,000 85,856 49,329 36,527
Excess (deficiency) of revenues over expenditures (42,168) (49,024) (3,797) 45,227

OTHER FINANCING SOURCES (USES)
Total other financing sources (uses) - - - -
Net change in fund balances (42,168) (49,024) (3,797) 45,227 Fund balances - beginning 98,517 98,517 98,517 -
Fund balances - ending $ 56,349 $ 49,493 $ 94,720 $ 45,227 Budgeted Amounts
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 132 City of Ukiah, California
Sup. Law Enforcement Svc. (SLESF)
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
Variance with
Original Final Actual Final Budget

REVENUES
Use of money and property $ - $ - $ 415 $ 415
Intergovernmental 140,454 140,454 121,309 (19,145)
Total revenues 140,454 140,454 121,724 (18,730)

EXPENDITURES
Current:

Public safety 126,557 126,557 123,905 2,652
Total current 126,557 126,557 123,905 2,652
Debt service:

Total debt service - - - -
Capital outlay:

Total capital outlay - - - -
Total expenditures 126,557 126,557 123,905 2,652
Excess (deficiency) of revenues over expenditures 13,897 13,897 (2,181) (16,078)

OTHER FINANCING SOURCES (USES)
Total other financing sources (uses) - - - -
Net change in fund balances 13,897 13,897 (2,181) (16,078) Fund balances - beginning 180,955 180,955 180,955 -
Fund balances - ending $ 194,852 $ 194,852 $ 178,774 $ (16,078) Budgeted Amounts
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 133 City of Ukiah, California
Community-Based Transitional Housing
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
Variance with
Original Final Actual Final Budget

REVENUES
Use of money and property $ 7,206 $ 7,206 $ 4,119 $ (3,087) Total revenues 7,206 7,206 4,119 (3,087)

EXPENDITURES
Current:

Public safety 244,939 244,939 221,293 23,646
Housing and community development - - 341 (341)
Total current 244,939 244,939 221,634 23,305
Debt service:

Total debt service - - - -
Capital outlay:

Total capital outlay - - - -
Total expenditures 244,939 244,939 221,634 23,305
Excess (deficiency) of revenues over expenditures (237,733) (237,733) (217,515) 20,218

OTHER FINANCING SOURCES (USES)
Total other financing sources (uses) - - - -
Net change in fund balances (237,733) (237,733) (217,515) 20,218 Fund balances - beginning 684,388 684,388 684,388 -
Fund balances - ending $ 446,655 $ 446,655 $ 466,873 $ 20,218 Budgeted Amounts
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 134 City of Ukiah, California
Asset Forfeiture 11470.2 H&S
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
Variance with
Original Final Actual Final Budget

REVENUES
Use of money and property $ 900 $ 900 $ 394 $ (506)
Intergovernmental 31,250 31,250 - (31,250)
Total revenues 32,150 32,150 394 (31,756)

EXPENDITURES
Current:

Public safety 40,000 40,000 5,241 34,759
Total current 40,000 40,000 5,241 34,759
Debt service:

Total debt service - - - -
Capital outlay:

Total capital outlay - - - -
Total expenditures 40,000 40,000 5,241 34,759
Excess (deficiency) of revenues over expenditures (7,850) (7,850) (4,847) 3,003

OTHER FINANCING SOURCES (USES)
Total other financing sources (uses) - - - -
Net change in fund balances (7,850) (7,850) (4,847) 3,003 Fund balances - beginning 67,518 67,518 67,518 -
Fund balances - ending $ 59,668 $ 59,668 $ 62,671 $ 3,003 Budgeted Amounts
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 135 City of Ukiah, California
Special Revenue - Police
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
Variance with
Original Final Actual Final Budget

REVENUES
Use of money and property $ - $ - $ (328) $ (328)
Intergovernmental 125,000 125,000 125,000 -
Total revenues 125,000 125,000 124,672 (328)

EXPENDITURES
Current:

Total current - - - -
Debt service:

Total debt service - - - -
Capital outlay:

Total capital outlay - - - -
Total expenditures - - - -
Excess (deficiency) of revenues over expenditures 125,000 125,000 124,672 (328)

OTHER FINANCING SOURCES (USES)
Transfers out (125,000) (125,000) (125,000) -
Total other financing sources (uses) (125,000) (125,000) (125,000) - Net change in fund balances - - (328) (328)
Fund balances - beginning 2,943 2,943 2,943 -
Fund balances - ending $ 2,943 $ 2,943 $ 2,615 $ (328)
Budgeted Amounts
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 136 City of Ukiah, California
American Rescue Fund
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
Variance with
Original Final Actual Final Budget

REVENUES
Use of money and property $ - $ - $ 468 $ 468
Total revenues - - 468 468

EXPENDITURES
Current:

Total current - - - -
Debt service:

Total debt service - - - -
Capital outlay:

Total capital outlay - - - -
Total expenditures - - - -
Excess (deficiency) of revenues over expenditures - - 468 468

OTHER FINANCING SOURCES (USES)
Transfers out - (156,419) - 156,419
Total other financing sources (uses) - (156,419) - 156,419 Net change in fund balances - (156,419) 468 156,887
Fund balances - beginning - - - -
Fund balances - ending $ - $ (156,419) $ 468 $ 156,887
Budgeted Amounts
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 137 City of Ukiah, California
Transfer Station
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
Variance with
Original Final Actual Final Budget

REVENUES
Use of money and property $ 415,000 $ 415,000 $ 461,404 $ 46,404 Total revenues 415,000 415,000 461,404 46,404

EXPENDITURES
Current:

Public works - 299 299 -
Total current - 299 299 -
Debt service:

Total debt service - - - -
Capital outlay:

Total capital outlay - - - -
Total expenditures - 299 299 -
Excess (deficiency) of revenues over expenditures 415,000 414,701 461,105 46,404

OTHER FINANCING SOURCES (USES)
Transfers out (385,000) (385,000) (419,635) (34,635)
Total other financing sources (uses) (385,000) (385,000) (419,635) (34,635) Net change in fund balances 30,000 29,701 41,470 11,769 Fund balances - beginning 35,319 35,319 35,319 -
Fund balances - ending $ 65,319 $ 65,020 $ 76,789 $ 11,769 Budgeted Amounts
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 138 City of Ukiah, California
Equipment Reserve
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
Variance with
Original Final Actual Final Budget

REVENUES
Use of money and property $ 5,221 $ 5,221 $ 2,228 $ (2,993) Total revenues 5,221 5,221 2,228 (2,993)

EXPENDITURES
Current:

General government 2,249 2,249 2,483 (234)
Total current 2,249 2,249 2,483 (234)
Debt service:

Total debt service - - - -
Capital outlay:

Total capital outlay - - - -
Total expenditures 2,249 2,249 2,483 (234)
Excess (deficiency) of revenues over expenditures 2,972 2,972 (255) (3,227)

OTHER FINANCING SOURCES (USES)
Total other financing sources (uses) - - - -
Net change in fund balances 2,972 2,972 (255) (3,227)
Fund balances - beginning 380,824 380,824 380,824 -
Fund balances - ending $ 383,796 $ 383,796 $ 380,569 $ (3,227) Budgeted Amounts
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 139 City of Ukiah, California
Special Projects Reserve
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
Variance with
Original Final Actual Final Budget

REVENUES
Total revenues - - - -

EXPENDITURES
Current:

Recreation and culture $ - $ - $ 19,906 $ (19,906)
Total current - - 19,906 (19,906)
Debt service:

Total debt service - - - -
Capital outlay:

Total capital outlay - - - -
Total expenditures - - 19,906 (19,906)
Excess (deficiency) of revenues over expenditures - - (19,906) (19,906)

OTHER FINANCING SOURCES (USES)
Total other financing sources (uses) - - - -
Net change in fund balances - - (19,906) (19,906)
Fund balances - beginning 908,523 908,523 908,523 -
Fund balances - ending $ 908,523 $ 908,523 $ 888,617 $ (19,906) Budgeted Amounts
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 140 City of Ukiah, California
Park Development Fees
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
Variance with
Original Final Actual Final Budget

REVENUES
Charges for service $ - $ - $ 11,468 $ 11,468
Use of money and property - - 169 169
Total revenues - - 11,637 11,637

EXPENDITURES
Current:

Total current - - - -
Debt service:

Total debt service - - - -
Capital outlay:

Total capital outlay - - - -
Total expenditures - - - -
Excess (deficiency) of revenues over expenditures - - 11,637 11,637

OTHER FINANCING SOURCES (USES)
Total other financing sources (uses) - - - -
Net change in fund balances - - 11,637 11,637
Fund balances - beginning 30,567 30,567 30,567 -
Fund balances - ending $ 30,567 $ 30,567 $ 42,204 $ 11,637 Budgeted Amounts
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 141 City of Ukiah, California
Anton Stadium
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
Variance with
Original Final Actual Final Budget

REVENUES
Use of money and property $ - $ - $ 74 $ 74
Total revenues - - 74 74

EXPENDITURES
Current:

Total current - - - -
Debt service:

Total debt service - - - -
Capital outlay:

Recreation and culture - 2,092 2,092 -
Total capital outlay - 2,092 2,092 -
Total expenditures - 2,092 2,092 -
Excess (deficiency) of revenues over expenditures - (2,092) (2,018) 74

OTHER FINANCING SOURCES (USES)
Total other financing sources (uses) - - - -
Net change in fund balances - (2,092) (2,018) 74
Fund balances - beginning 13,524 13,524 13,524 -
Fund balances - ending $ 13,524 $ 11,432 $ 11,506 $ 74
Budgeted Amounts
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 142 City of Ukiah, California
Observatory Park
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
Variance with
Original Final Actual Final Budget

REVENUES
Use of money and property $ - $ - $ 14 $ 14
Total revenues - - 14 14

EXPENDITURES
Current:

Total current - - - -
Debt service:

Total debt service - - - -
Capital outlay:

Total capital outlay - - - -
Total expenditures - - - -
Excess (deficiency) of revenues over expenditures - - 14 14

OTHER FINANCING SOURCES (USES)
Total other financing sources (uses) - - - -
Net change in fund balances - - 14 14
Fund balances - beginning 2,460 2,460 2,460 -
Fund balances - ending $ 2,460 $ 2,460 $ 2,474 $ 14
Budgeted Amounts
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 143 City of Ukiah, California
Playground & Park Amenities
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
Variance with
Original Final Actual Final Budget

REVENUES
Use of money and property $ - $ - $ 15 $ 15
Total revenues - - 15 15

EXPENDITURES
Current:

Total current - - - -
Debt service:

Total debt service - - - -
Capital outlay:

Total capital outlay - - - -
Total expenditures - - - -
Excess (deficiency) of revenues over expenditures - - 15 15

OTHER FINANCING SOURCES (USES)
Total other financing sources (uses) - - - -
Net change in fund balances - - 15 15
Fund balances - beginning 2,673 2,673 2,673 -
Fund balances - ending $ 2,673 $ 2,673 $ 2,688 $ 15
Budgeted Amounts
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 144 City of Ukiah, California
Swimming Pool
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
Variance with
Original Final Actual Final Budget

REVENUES
Use of money and property $ - $ - $ 3 $ 3
Total revenues - - 3 3

EXPENDITURES
Current:

Total current - - - -
Debt service:

Total debt service - - - -
Capital outlay:

Total capital outlay - - - -
Total expenditures - - - -
Excess (deficiency) of revenues over expenditures - - 3 3

OTHER FINANCING SOURCES (USES)
Total other financing sources (uses) - - - -
Net change in fund balances - - 3 3
Fund balances - beginning (135,759) (135,759) (135,759) - Fund balances - ending $ (135,759) $ (135,759) $ (135,756) $ 3 Budgeted Amounts
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 145 City of Ukiah, California
Riverside Park
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
Variance with
Original Final Actual Final Budget

REVENUES
Grants contributions and donations $ 1,038,614 $ 1,038,614 $ 71,975 $ (966,639) Use of money and property - - 4 4
Total revenues 1,038,614 1,038,614 71,979 (966,635)

EXPENDITURES
Current:

Total current - - - -
Debt service:

Total debt service - - - -
Capital outlay:

Recreation and culture 832,005 1,029,852 61,210 968,642 Total capital outlay 832,005 1,029,852 61,210 968,642
Total expenditures 832,005 1,029,852 61,210 968,642
Excess (deficiency) of revenues over expenditures 206,609 8,762 10,769 2,007

OTHER FINANCING SOURCES (USES)
Total other financing sources (uses) - - - -
Net change in fund balances 206,609 8,762 10,769 2,007
Fund balances - beginning (4,736) (4,736) (4,736) -
Fund balances - ending $ 201,873 $ 4,026 $ 6,033 $ 2,007 Budgeted Amounts
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 146 City of Ukiah, California
Skate Park
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
Variance with
Original Final Actual Final Budget

REVENUES
Use of money and property $ - $ - $ 64 $ 64
Total revenues - - 64 64

EXPENDITURES
Current:

Total current - - - -
Debt service:

Total debt service - - - -
Capital outlay:

Total capital outlay - - - -
Total expenditures - - - -
Excess (deficiency) of revenues over expenditures - - 64 64

OTHER FINANCING SOURCES (USES)
Total other financing sources (uses) - - - -
Net change in fund balances - - 64 64
Fund balances - beginning 11,842 11,842 11,842 -
Fund balances - ending $ 11,842 $ 11,842 $ 11,906 $ 64
Budgeted Amounts
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 147 City of Ukiah, California
Softball Complex
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
Variance with
Original Final Actual Final Budget

REVENUES
Use of money and property $ - $ - $ 37 $ 37
Total revenues - - 37 37

EXPENDITURES
Current:

Total current - - - -
Debt service:

Total debt service - - - -
Capital outlay:

Total capital outlay - - - -
Total expenditures - - - -
Excess (deficiency) of revenues over expenditures - - 37 37

OTHER FINANCING SOURCES (USES)
Total other financing sources (uses) - - - -
Net change in fund balances - - 37 37
Fund balances - beginning 6,809 6,809 6,809 -
Fund balances - ending $ 6,809 $ 6,809 $ 6,846 $ 37
Budgeted Amounts
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 148 City of Ukiah, California
Rail Trail
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
Variance with
Original Final Actual Final Budget

REVENUES
Grants contributions and donations $ - $ - $ 299,015 $ 299,015 Interest, rent, and concessions - - (372) (372)
Total revenues - - 298,643 298,643

EXPENDITURES
Current:

Total current - - - -
Debt service:

Total debt service - - - -
Capital outlay:

Public works - 10,331 - 10,331
Total capital outlay - 10,331 - 10,331
Total expenditures - 10,331 - 10,331
Excess (deficiency) of revenues over expenditures - (10,331) 298,643 308,974

OTHER FINANCING SOURCES (USES)
Total other financing sources (uses) - - - -
Net change in fund balances - (10,331) 298,643 308,974
Fund balances - beginning (320,729) (320,729) (320,729) - Fund balances - ending $ (320,729) $ (331,060) $ (22,086) $ 308,974 Budgeted Amounts
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 149 City of Ukiah, California
Riparian Corridor Enhancement
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
Variance with
Original Final Actual Final Budget

REVENUES
Use of money and property $ 1,850 $ 1,850 $ 790 $ (1,060) Total revenues 1,850 1,850 790 (1,060)

EXPENDITURES
Current:

Parks, buildings, and grounds 797 797 880 (83)
Total current 797 797 880 (83)
Debt service:

Total debt service - - - -
Capital outlay:

Total capital outlay - - - -
Total expenditures 797 797 880 (83)
Excess (deficiency) of revenues over expenditures 1,053 1,053 (90) (1,143)

OTHER FINANCING SOURCES (USES)
Total other financing sources (uses) - - - -
Net change in fund balances 1,053 1,053 (90) (1,143)
Fund balances - beginning 146,126 146,126 146,126 -
Fund balances - ending $ 147,179 $ 147,179 $ 146,036 $ (1,143) Budgeted Amounts
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Combining Statements Page | 150 Combining Nonmajor Enterprise funds
Parking District #1 The Parking District #1 Fund is used to account for the operating activities of the City's parking district.

Ambulance Services The Ambulance Services fund is used to account for resources and activities of the Ukiah Valley Fire
Authority in providing ambulatory services.

Golf The Golf Fund is issued to account for activities related to the City's municipal golf course, which is managed by a contracted, private vendor.

Conference Center The Conference Center Fund is used to account for activities of the Ukiah Valley Conference Center.

Airport The Airport Fund is the primary fund used to account for the operating activities of the City's municipal airport.

Street Lighting The Street Lighting Fund is used to account for resources accumulated for street light operation,
maintenance and capital planning.

Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Combining Statements Page | 151 City of Ukiah, California
Combining Statement of Net Position
Nonmajor Enterprise Funds
June 30, 2021
Parking District Ambulance Services Golf Conference Center Airport Street Lighting Total Nonmajor
Enterprise funds
ASSETS
Current assets:

Cash and investments $ 2,746 $ 70,862 $ 74,362 $ 464 $ 4,134 $ 5,440 $ 158,008 Accounts receivable 25,191 - 500 9,565 6,198 20,946 62,400 Interest receivable 1 16 13 - (121) - (91)
Grants and subventions receivable - - - - 659,279 - 659,279 Total current assets 27,938 70,878 74,875 10,029 669,490 26,386 879,596 Noncurrent assets:

Notes receivable - - 5,500 - - - 5,500
Advances to other funds - - 716,578 - - - 716,578
Land 183,871 - 965,284 372,750 271,957 - 1,793,862
Construction in progress - - - - 464,163 364,598 828,761 Infrastructure and network 77,682 - 340,353 - 6,301,252 117,736 6,837,023 Buildings and improvements - - 439,213 2,294,473 1,651,825 - 4,385,511 Machinery equipment and vehicles 42,876 91,529 - - 627,608 - 762,013 Less accumulated depreciation (58,276) (11,887) (579,844) (1,261,959) (2,651,060) (17,236) (4,580,262) Total noncurrent assets 246,153 79,642 1,887,084 1,405,264 6,665,745 465,098 10,748,986 Total assets 274,091 150,520 1,961,959 1,415,293 7,335,235 491,484 11,628,582

DEFERRED OUTFLOWS OF RESOURCES
Deferred outflow of resources related to pension - - 72,546 391,750 1,230,384 - 1,694,680 Total deferred outflows of resources - - 72,546 391,750 1,230,384 - 1,694,680 Total assets and deferred outflows of resources $ 274,091 $ 150,520 $ 2,034,505 $ 1,807,043 $ 8,565,619 $ 491,484 $ 13,323,262

LIABILITIES
Current liabilities:

Accounts payable 8,295 15,237 60,115 5,703 103,299 162,566 355,215 Accrued payroll liabilities - - 1,012 5,163 19,949 - 26,124 Due to other funds - - - 27,500 420,000 - 447,500
Deposits payable - - - 2,162 3,562 - 5,724
Interest payable - - - - 1,395 - 1,395
Compensated absences - current - - 202 980 2,797 - 3,979 Long-term obligations - current - - 1,070 538 28,679 - 30,287 Total current liabilities 8,295 15,237 62,399 42,046 579,681 162,566 870,224 Noncurrent liabilities:

Advance from other funds 54,136 - 930,200 56,595 - 186,270 1,227,201 Installment obligations - - 74,595 37,534 1,406,042 - 1,518,171 Net pension liability - - 74,463 402,098 1,262,886 - 1,739,447 Compensated absences - - 1,819 8,829 25,173 - 35,821
Total noncurrent liabilities 54,136 - 1,081,077 505,056 2,694,101 186,270 4,520,640 Total liabilities 62,431 15,237 1,143,476 547,102 3,273,782 348,836 5,390,864

DEFERRED INFLOWS OF RESOURCES
Deferred inflow of resources related to pension - - 35 189 594 - 818 Total deferred inflows of resources - - 35 189 594 - 818 Total liabilities and deferred inflows of resources 62,431 15,237 1,143,511 547,291 3,274,376 348,836 5,391,682

NET POSITION
Net investment in capital assets 246,153 79,642 1,165,006 1,405,264 6,506,110 465,098 9,867,273 Restricted for:

Unrestricted (34,493) 55,641 (274,012) (145,512) (1,214,867) (322,450) (1,935,693) Total net position $ 211,660 $ 135,283 $ 890,994 $ 1,259,752 $ 5,291,243 $ 142,648 $ 7,931,580 Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Combining Statements Page | 152 City of Ukiah, California
Combining Statement of Revenues, expenses, and Changes in Net Position Nonmajor Governmental Funds
For the Fiscal Year Ended June 30, 2021
Parking District Ambulance Services Golf Conference Center Airport Street Lighting Total Enterprise funds

OPERATING REVENUES
Charges for service $ 34,214 $ 79,891 $ - $ 6,053 $ 26,781 $ 183,278 $ 330,217 Licenses and permits 26,748 - - - - - 26,748
Fines penalties and forfeitures 39,717 - - - - - 39,717 Facility rental - - 38,500 203,947 384,546 - 626,993
Fuel sales - - - - 975,786 - 975,786
Miscellaneous - - - - 3,082 - 3,082
Total operating revenues 100,679 79,891 38,500 210,000 1,390,195 183,278 2,002,543

OPERATING EXPENSES
General and administrative 24,020 5,818 26,081 57,961 188,525 26,216 328,621 Maintenance and operations 110,234 37,680 115,049 (441,712) 1,015,960 155,910 993,121 Fuel - - - - 522,388 - 522,388
Depreciation 2,424 11,888 2,236 45,889 109,724 2,943 175,104 Total operating expenses 136,678 55,386 143,366 (337,862) 1,836,597 185,069 2,019,234 Operating income (loss) (35,999) 24,505 (104,866) 547,862 (446,402) (1,791) (16,691)

NONOPERATING REVENUES (EXPENSES)
Property tax 16,714 - - - - - 16,714
Intergovernmental - - 136,766 2,201 - - 138,967
Interest, rent, and concessions (213) (197) 116,131 - 1,625 392 117,738 Interest expense and fiscal charges - - - - (3,830) - (3,830) Total nonoperating revenues (expenses) 16,501 (197) 252,897 2,201 (2,205) 392 269,589 Income (loss) before contributions and transfers (19,498) 24,308 148,031 550,063 (448,607) (1,399) 252,898 Capital contributions - - - - 556,033 - 556,033
Transfers in - - 25,328 - - 200,000 225,328
Change in net position (19,498) 24,308 173,359 550,063 107,426 198,601 1,034,259 Total net position - beginning 231,158 110,975 717,635 709,689 5,183,817 (55,953) 6,897,321 Total net position - ending $ 211,660 $ 135,283 $ 890,994 $ 1,259,752 $ 5,291,243 $ 142,648 $ 7,931,580 Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Combining Statements Page | 153 City of Ukiah, California
Combining Statement of Cash Flows
Nonmajor Enterprise Funds
Year Ended June 30, 2021
Parking District Ambulance Services Golf Conference Center Airport Street Lighting Total

CASH FLOWS FROM OPERATING ACTIVITIES
Cash receipts from customers $ 88,443 $ 79,891 $ 44,500 $ 200,894 $ 1,395,687 $ 187,108 $ 1,996,523 Payments to employees - - (98,043) (167,324) (1,687,442) - (1,952,809) Payments to suppliers (106,510) (22,619) (80,300) (43,049) (3,158,848) (17,795) (3,429,121) Payments for interfund services used (24,020) (5,818) (26,081) (57,961) (188,525) (26,216) (328,621) Net cash provided (used) by operating activities (42,087) 51,454 (159,924) (67,440) (3,639,128) 143,097 (3,714,028)

CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES
Principal payments received on loans receivable - - 6,500 - - - 6,500 Cash received (paid) to other funds 20,446 - 115,803 27,500 420,000 200,000 783,749 Property taxes received 16,714 - - - - - 16,714
Grants and contributions - - - 2,201 - - 2,201
Proceeds from pension bonds - - 75,665 38,072 1,275,087 - 1,388,824 Net cash provided (used) by noncapital financing activities 37,160 - 197,968 67,773 1,695,087 200,000 2,197,988

CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Capital grants and contributions - - 136,766 - 2,357,952 - 2,494,718 Interest paid - - - - (3,962) - (3,962)
Principal paid on capital and related debt - - - - (10,410) - (10,410) Acquisition and construction of capital assets - (1,090) (186,561) - (679,723) (364,597) (1,231,971) Net cash provided (used) by capital and related financing activities - (1,090) (49,795) - 1,663,857 (364,597) 1,248,375

CASH FLOWS FROM INVESTING ACTIVITIES
Interest received (212) (207) (57) (1) 2,075 417 2,015
Net cash provided (used) by investing activities (212) (207) (57) (1) 2,075 417 2,015 Net increase (decrease) in cash and cash equivalents (5,139) 50,157 (11,808) 332 (278,109) (21,083) (265,650) Balances - beginning of year 7,885 20,705 86,170 132 282,243 26,523 423,658 Balances - end of the year $ 2,746 $ 70,862 $ 74,362 $ 464 $ 4,134 $ 5,440 $ 158,008 Reconciliation of operating income (loss) to net cash provided (used) by operating activities:

Operating Income $ (35,999) $ 24,505 $ (104,866) $ 547,862 $ (446,402) $ (1,791) $ (16,691) Adjustments to reconcile operating income (loss) to net cash provided (used) by operating activities:

Depreciation 2,424 11,888 2,236 45,889 109,724 2,943 175,104 Changes in assets and liabilities:

Decrease (increase) in accounts receivable (12,236) - 6,000 (9,105) 5,492 3,830 (6,019) Decrease (increase) in deferred outflows - - (63,614) (278,850) (1,077,469) - (1,419,933) Increase (decrease) in accounts payable 3,724 15,061 (11,990) (2,106) (2,450,487) 138,115 (2,307,683) Increase (decrease) in accrued salaries and benefits - - (846) (4,302) (1,753) - (6,901) Increase (decrease) in compensated absences - - (662) (2,113) (2,862) - (5,637) Increase (decrease) in deferrred inflows - - (887) (11,466) (15,191) - (27,544) Increase (decrease) in net pension liability - - 14,705 (353,249) 239,820 - (98,724) Net cash provided (used) by operating activities $ (42,087) $ 51,454 $ (159,924) $ (67,440) $ (3,639,128) $ 143,097 $ (3,714,028) Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Combining Statements Page | 154 Combining Internal Service Funds
City Administrative Services City Administrative Services fund is used to account for all general administrative services provided to the City, including City Council, City Manager’s Office (City
Manager, City Clerk, Emergency Management,
Economic Development, etc), Finance (Accounting and
Budget), Human Resources, City Attorney, and Treasury
management.

Worker's Comp The Worker's Compensation Fund is used to account for premiums paid for worker's compensation benefits as
required by the State of California.

Liability The Liability Fund is used to account for resources needed to meet liability insurance premiums and to
allocate those costs to all City functions through its Cost Allocation Plan.

Garage The Garage Fund is used to account for shared
resources used to operate the City's central garage and corporation yard and to allocate those costs to all City functions through its Cost Allocation Plan.

Purchasing The Purchasing Fund is used to account for shared resources used to maintain and implement the City's
central procurement system and to allocate those costs
to all City functions through its Cost Allocation Plan.

Billing and Collection The Billing and Collection Fund is used to account for shared resources used to provide billing and collection service to City functions and other governmental entities and to allocate those costs accordingly through its Cost Allocation Plan.

Public Safety Dispatch The Public Safety Dispatch Fund is used to account for shared resources used to provide public safety dispatch services to City departments and other governmental
entities and to allocate those costs accordingly through its Cost Allocation Plan.

Building & Maintenance The Building & Maintenance Fund is used to account for shared resources used to provide central building and
grounds maintenance services to City departments and
to allocate those costs accordingly through its Cost
Allocation Plan.

Information Technology (IT) The IT Fund is used to account for shared resources used to provide information technology services to City departments and to allocate those costs accordingly
through its Cost Allocation Plan.

Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Combining Statements Page | 155 City of Ukiah, California
Combining Statement of Net Position
Internal Service Funds
June 30, 2021
City
Administrative
Services Worker's Comp Liability Garage Purchasing
Billing And
Collection
Public Safety
Dispatch
Building &
Maintenance
Information
Technology
Total Nonmajor
Internal service
funds
ASSETS
Current assets:

Cash and investments $ 255,243 $ 764,943 $ 728,076 $ 62,858 $ 61,210 $ 110,090 $ 126,963 $ 1,215 $ 97,992 $ 2,208,590 Restricted cash and investments - - - - - - - 2,850,000 - 2,850,000 Accounts receivable 63,743 67,660 - 7,364 132 - - 9,086 926 148,911 Total current assets 318,986 832,603 728,076 70,222 61,342 110,090 126,963 2,860,301 98,918 5,207,501 Noncurrent assets:

Advances to other funds - - - - - 545,045 - - - 545,045 Land - - - - - - - 762,562 - 762,562
Construction in progress - - - - - - - 676,013 - 676,013 Buildings and improvements - - - 327,113 - - - 189,483 - 516,596 Machinery equipment and vehicles - - - 203,051 4,769 136,669 242,007 67,705 482,172 1,136,373 Less accumulated depreciation - - - (281,810) (4,769) (136,669) (228,710) (13,410) (192,266) (857,634) Total noncurrent assets - - - 248,354 - 545,045 13,297 1,682,353 289,906 2,778,955 Total assets 318,986 832,603 728,076 318,576 61,342 655,135 140,260 4,542,654 388,824 7,986,456

DEFERRED OUTFLOWS OF RESOURCES
Total deferred outflows of resources - - - - - - - - - - Total assets and deferred outflows of resources $ 318,986 $ 832,603 $ 728,076 $ 318,576 $ 61,342 $ 655,135 $ 140,260 $ 4,542,654 $ 388,824 $ 7,986,456

LIABILITIES
Current liabilities:

Accounts payable 147,390 - 6,151 9,513 1,529 42,160 8,117 91,629 44,340 350,829 Accrued payroll liabilities 118,847 106,765 32,729 14,395 22,231 74,139 12,836 16,942 44,817 443,701 Interest payable - - - - - - - 21,828 1,058 22,886
Compensated absences - current - - - 3,743 3,831 4,743 6,563 2,551 2,026 23,457 Long-term obligations - current - 143,486 49,583 - - - - 90,000 58,280 341,349 Total current liabilities 266,237 250,251 88,463 27,651 27,591 121,042 27,516 222,950 150,521 1,182,222 Noncurrent liabilities:

Claims payable - 286,972 49,583 - - - - - - 336,555
Advance from other funds - - - - - - - 1,185,045 - 1,185,045 Compensated absences - - - 33,692 34,487 42,689 59,073 22,965 18,232 211,138 Due in more than one year - - - - - - - 2,641,128 - 2,641,128 Total noncurrent liabilities - 286,972 49,583 33,692 34,487 42,689 59,073 3,849,138 18,232 4,373,866 Total liabilities 266,237 537,223 138,046 61,343 62,078 163,731 86,589 4,072,088 168,753 5,556,088

DEFERRED INFLOWS OF RESOURCES
Total deferred inflows of resources - - - - - - - - - - Total liabilities and deferred inflows of resources 266,237 537,223 138,046 61,343 62,078 163,731 86,589 4,072,088 168,753 5,556,088

NET POSITION
Net investment in capital assets - - - 248,354 - - 13,297 1,682,353 289,906 2,233,910 Unrestricted 52,749 295,380 590,030 8,879 (736) 491,404 40,374 (1,211,787) (69,835) 196,458 Total net position $ 52,749 $ 295,380 $ 590,030 $ 257,233 $ (736) $ 491,404 $ 53,671 $ 470,566 $ 220,071 $ 2,430,368 Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Combining Statements Page | 156 City of Ukiah, California
Combining Statement of Revenues, expenses, and Changes in Net Position Internal Service Funds
For the Fiscal Year Ended June 30, 2021
City Administrative
Services Worker's Comp Liability Garage Purchasing Billing And Collection Public Safety
Dispatch
Building &
Maintenance
Information
Technology
Total Internal service
funds

OPERATING REVENUES
Charges for service $ 4,701,015 $ 1,355,508 $ 1,119,095 $ 534,781 $ 617,963 $ 1,152,309 $ 1,458,574 $ 977,095 $ 1,655,099 $ 13,571,439 Miscellaneous - - - 145 - - - - - 145
Total operating revenues 4,701,015 1,355,508 1,119,095 534,926 617,963 1,152,309 1,458,574 977,095 1,655,099 13,571,584

OPERATING EXPENSES
General and administrative 737,746 14,957 92,115 112,915 88,992 278,279 199,885 176,673 163,958 1,865,520 Maintenance and operations 3,975,215 1,367,078 1,124,189 416,307 522,290 1,139,103 1,265,933 654,158 1,286,502 11,750,775 Depreciation - - - 29,109 - - - 8,871 71,893 109,873
Total operating expenses 4,712,961 1,382,035 1,216,304 558,331 611,282 1,417,382 1,465,818 839,702 1,522,353 13,726,168 Operating income (loss) (11,946) (26,527) (97,209) (23,405) 6,681 (265,073) (7,244) 137,393 132,746 (154,584)

NONOPERATING REVENUES (EXPENSES)
Intergovernmental 63,743 - - - 132 - - 9,086 - 72,961
Interest, rent, and concessions 952 1,464 689 182 79 2,674 504 250 115 6,909 Interest expense and fiscal charges - - - - - - - (80,964) (959) (81,923) Total nonoperating revenues (expenses) 64,695 1,464 689 182 211 2,674 504 (71,628) (844) (2,053) Income (loss) before contributions and transfers 52,749 (25,063) (96,520) (23,223) 6,892 (262,399) (6,740) 65,765 131,902 (156,637) Change in net position 52,749 (25,063) (96,520) (23,223) 6,892 (262,399) (6,740) 65,765 131,902 (156,637) Total net position - beginning - 320,443 686,550 280,456 (7,628) 753,803 60,411 404,801 88,169 2,587,005 Total net position - ending $ 52,749 $ 295,380 $ 590,030 $ 257,233 $ (736) $ 491,404 $ 53,671 $ 470,566 $ 220,071 $ 2,430,368 Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Combining Statements Page | 157 City of Ukiah, California
Combining Statement of Cash Flows
Internal Service Funds
Year Ended June 30, 2021
Administrative
Services Worker's Comp Liability Garage Purchasing
Billing And
Collection
Public Safety
Dispatch
Building &
Maintenance
Information
Technology Total

CASH FLOWS FROM OPERATING ACTIVITIES
Cash receipts from customers $ (63,743) $ (67,661) $ - $ 35,964 $ (132) $ 1,145 $ 267,971 $ (9,086) $ - $ 164,458 Receipts from interfund services provided - 1,355,508 1,119,095 506,386 617,963 1,151,164 1,190,603 977,095 1,655,099 8,572,913 Payments to employees (2,712,330) 60,157 - (332,918) (499,142) (774,214) (1,221,218) (401,141) (683,339) (6,564,145) Payments to suppliers (1,024,211) (1,481,830) (1,160,299) (76,516) (28,011) (313,096) (66,797) (222,103) (567,975) (4,940,838) Payments for interfund services used 3,963,269 (14,957) (92,115) (112,915) (88,992) (278,279) (199,885) (176,673) (163,958) 2,835,495 Other operating cash receipts (payments) - - - - - - - - 1,370 1,370 Net cash provided (used) by operating activities 162,985 (148,783) (133,319) 20,001 1,686 (213,280) (29,326) 168,092 241,197 69,253

CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES
Cash received (paid) to other funds - 642,886 745,000 - - - - 640,000 - 2,027,886 Grants and contributions 63,743 - - - 132 - - 9,086 - 72,961 Net cash provided (used) by noncapital financing activities 63,743 642,886 745,000 - 132 - - 649,086 - 2,100,847

CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Proceeds from capital loans - - - - - - - 2,881,128 - 2,881,128 Interest paid - - - - - - - (59,136) (4,121) (63,257)
Principal paid on capital and related debt - - - - - - - (150,000) (57,025) (207,025) Acquisition and construction of capital assets - - - - - - (13,296) (638,204) (122,710) (774,210) Net cash provided (used) by capital and related financing activities - - - - - - (13,296) 2,033,788 (183,856) 1,836,636

CASH FLOWS FROM INVESTING ACTIVITIES
Interest received 952 3,148 1,011 253 79 4,038 734 249 222 10,686 Net cash provided (used) by investing activities 952 3,148 1,011 253 79 4,038 734 249 222 10,686 Net increase (decrease) in cash and cash equivalents 227,680 497,251 612,692 20,254 1,897 (209,242) (41,888) 2,851,215 57,563 4,017,422 Balances - beginning of year 27,563 267,692 115,384 42,604 59,313 319,332 168,851 - 40,429 1,041,168 Balances - end of the year $ 255,243 $ 764,943 $ 728,076 $ 62,858 $ 61,210 $ 110,090 $ 126,963 $ 2,851,215 $ 97,992 $ 5,058,590 Reconciliation of operating income (loss) to net cash provided (used) by operating activities:

Operating Income $ (11,946) $ (26,527) $ (97,209) $ (23,405) $ 6,681 $ (265,073) $ (7,244) $ 137,393 $ 132,746 $ (154,584) Adjustments to reconcile operating income (loss) to net cash provided (used) by operating activities:

Depreciation - - - 29,109 - - - 8,871 71,893 109,873
Changes in assets and liabilities:

Decrease (increase) in accounts receivable (63,743) (67,661) - 7,425 (132) - - (9,086) 1,370 (131,827) Increase (decrease) in accounts payable 147,390 28,734 13,473 6,402 (1,329) 18,850 5,179 34,183 21,229 274,111 Increase (decrease) in accrued salaries and benefits 91,284 60,157 - (724) 1,630 34,788 (37,802) (560) 19,577 168,350 Increase (decrease) in compensated absences - - - 1,194 (5,164) (1,845) 10,541 (2,709) (5,618) (3,601) Increase (decrease) in claims payable - (143,486) (49,583) - - - - - - (193,069) Net cash provided (used) by operating activities $ 162,985 $ (148,783) $ (133,319) $ 20,001 $ 1,686 $ (213,280) $ (29,326) $ 168,092 $ 241,197 $ 69,253 Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Combining Statements Page | 158 Combining Fiduciary Funds

CUSTODIAL FUNDS
Special Deposit Custodial Fund
Resources held for outside parties that are not available for spending by the City.

General Services Clearing (Accounts Receivable) Fund
Resources held on a limited basis act as a clearing fund for utility billing collections.

Garbage Billing and Collection Fund
Resources held resulting from billing and collections of mandatory residential solid waste collection.

Russian River Watershed Association
Resources held on behalf of the Russian River Watershed Association, of which the City is a member and acts as its general fiscal agent.

Ukiah Valley Fire Protection District
The Ukiah Valley Fire District Fund is used to account for the activities of the Ukiah Valley Fire District. The City provides accounting, budget management, and other fiscal and administrative services to the District.

Ukiah Valley Sanitation District
Resources held for the benefit of the Ukiah Valley Sanitation District resulting from collections from sewer billing and payments to the City for share of operating and debt service costs.

Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Combining Statements Page | 159 City of Ukiah, California
Combining Fiduciary Net Position
Custodial Funds
June 30, 2021
Special Deposit Trust
General Service
(Accts Recv)
Garbage Billing &
Coll.

Russian River
Watershed Assoc
Ukiah Valley Fire
District
Ukiah Valley
Sanitation District Total Custodial funds
ASSETS
Cash and investments $ 1,115,217 $ 23,799 $ 474,189 $ 270,770 $ - $ 16,767 $ 1,900,742 Accounts receivable 3,753 170 267,028 - 50,435 - 321,386 Interest receivable - - - 53 154 - 207
Total Cash 1,118,970 23,969 741,217 270,823 50,589 16,767 2,222,335 Total assets 1,118,970 23,969 741,217 270,823 50,589 16,767 2,222,335

LIABILITIES
Accounts payable $ 15,888 $ 1,148 $ 43,907 $ 202,308 $ 53,267 $ - $ 316,518 Accrued payroll liabilities - - - - 69,244 - 69,244
Deposits payable 1,042,249 - - - - - 1,042,249
Due to other agencies - - 194,635 - 126,357 - 320,992
Intergovernmental payable 34,904 - - - - - 34,904
Due to City of Ukiah 25,929 22,821 502,675 - - - 551,425 Total liabilities 1,118,970 23,969 741,217 202,308 248,868 - 2,335,332

DEFERRED INFLOWS OF RESOURCES
Total deferred inflows of resources - - - - - - -
Total liabilities and deferred inflows of resources 1,118,970 23,969 741,217 202,308 248,868 - 2,335,332

NET POSITION
Held for benefit of:

Individuals, Organizations and Other Governments - - - 68,515 (198,279) 16,767 (112,997) Total net position $ - $ - $ - $ 68,515 $ (198,279) $ 16,767 $ (112,997) Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Combining Statements Page | 160 City of Ukiah, California
Combining Statement of Changes in Fiduciary Net Position Custodial Funds
For the Fiscal Year Ended June 30, 2021
Special Deposit Trust
General Service
(Accts Recv)
Garbage Billing &
Coll.

Russian River
Watershed Assoc
Ukiah Valley Fire
District
Ukiah Valley
Sanitation District Total Custodial funds

ADDITIONS
Contributions:

Grants contributions and donations $ - $ - $ - $ - $ 395,189 $ - $ 395,189 Taxes and assessments collected for other governments - - - - 1,169,487 - 1,169,487 Service charges collected for other governments - - - - 278,558 25,742 304,300 Service charges collected for other agencies - - 1,471,242 - - - 1,471,242 Intergovernmental - - - - 60,390 - 60,390
Miscellaneous - - - - 6,892 - 6,892
Members - - - 537,958 - - 537,958
Total contributions - - 1,471,242 537,958 1,910,516 25,742 3,945,458 Investment earnings:

Interest, rent, and concessions - 208 482 1,156 (386) 7,532 8,992 Total investment earnings - 208 482 1,156 (386) 7,532 8,992 Net investment earnings - 208 482 1,156 (386) 7,532 8,992 Revenues
Total revenues - - - - - - -
Total additions - 208 1,471,724 539,114 1,910,130 33,274 3,954,450

DEDUCTIONS
General and administrative - 208 - - 312,121 - 312,329
Maintenance and operations - - 6,211 - 81,059 17,585 104,855 Interest expense and fiscal charges - - - - 75,212 - 75,212 Distributions to other governments - - - 697,593 - 2,476,061 3,173,654 Payments to other agencies for service charges collected - - 668,368 - - - 668,368 Payments to City for services provided - - 797,145 - 1,732,975 - 2,530,120 Total deductions - 208 1,471,724 697,593 2,201,367 2,493,646 6,864,538 Net increase (decrease) in fiduciary net position - - - (158,479) (291,237) (2,460,372) (2,910,088) Net Position -- beginning of the year - - - 226,994 92,958 2,477,139 2,797,091 Net Position -- end of the year $ - $ - $ - $ 68,515 $ (198,279) $ 16,767 $ (112,997) Attachment 1

Statistical Section
Attachment 1

Statistical Section Index
This part of the City of Ukiah’s Annual Comprehensive Financial Report presents detailed information as a context for understanding what the information in the financial statements, footnotes, and required supplementary information says about the City's overall financial health.

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

Net Position by Component ..............................................................................................................164 Changes in Net Position....................................................................................................................165 Fund Balances, Governmental Funds...............................................................................................167 Changes in Fund Balances, Governmental Funds ...........................................................................168 Revenue Capacity
These schedules contain information to help the reader assess the City's ability to generate revenues. Property taxes, sales and use taxes, charges for services, licenses, permits and fees and intergovernmental revenue are the City's most significant revenue sources.

Tax Revenues by Source, Governmental Funds ..............................................................................169 Property Tax Rates ...........................................................................................................................170 Electric Utility Rates ..........................................................................................................................171 Wastewater Utility Rates ...................................................................................................................172 Water Utility Rates.............................................................................................................................173 Top Ten Electric Usage Customers ..................................................................................................174 Debt Capacity
These schedules contain information to help the reader assess the affordability of the City's current levels of outstanding debt and the City's ability to issue additional debt in the future.

Ratio of Outstanding Debt by Type ...................................................................................................175 Ratio of General Bonded Outstanding Debt......................................................................................176 Attachment 1

Demographic and Economic Information
These schedules offer demographic and economic indicators to help the reader understand the environment within which the City's financial activities take place.

Demographic and Economic Statistics..............................................................................................180 Principal Employers...........................................................................................................................181 Operating Information
These schedules contain service and infrastructure data to help the reader understand how the information in the City's financial report relates to the services the City provides and the activities it performs.

Full-time and Part-time City Employees by Function ........................................................................182 Sources: Unless otherwise noted, the information in these schedules is derived from the Annual Comprehensive financial reports for the relevant year. Information was available beginning with the year ended June 30, 2004 for the financial trend schedules.

Attachment 1

City of Ukiah, California
Statistical Section Page | 164
Financial Trends
City of Ukiah, California
Net Position by Component
Last Ten Fiscal Years
Fiscal Year Ended June 30, 2021
(Accrual basis of accounting)
For Fiscal Year Ended June 30 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 Governmental activities
Net investment in capital assets $ 26,649,167 $ 27,304,019 $ 27,139,213 $ 27,624,813 $ 29,088,528 $ 33,668,910 $ 38,289,548 $ 42,321,290 $ 47,339,972 $ 50,915,097 Restricted 3,086,157 3,025,432 6,021,075 12,931,066 12,263,161 11,698,264 12,610,721 12,610,721 10,544,419 15,484,736 Unrestricted 17,420,652 15,461,713 12,110,479 (20,291,488) (20,646,894) (17,337,366) (21,409,323) (18,876,394) (19,796,054) (18,505,530) Total governmental net position $ 47,155,976 $ 45,791,164 $ 45,270,767 $ 20,264,391 $ 20,704,795 $ 28,029,808 $ 29,490,946 $ 36,055,617 $ 38,088,337 $ 47,894,303 Business-type activities
Net investment in capital assets $ 48,101,086 $ 44,514,348 $ 46,693,900 $ 50,088,246 $ 54,756,782 $ 46,328,983 $ 70,965,675 $ 86,114,096 $ 119,060,268 $ 126,053,127 Restricted 4,128,472 2,027,529 2,072,014 2,072,225 2,427,020 - 81,993 123,367 99,829 251,126 Unrestricted 28,366,417 32,460,639 31,604,793 26,648,008 24,215,129 31,286,562 19,917,540 16,454,313 2,219,045 (7,298,061) Total business-type net position $ 80,595,975 $ 79,002,516 $ 80,370,707 $ 78,808,479 $ 81,398,931 $ 77,615,545 $ 90,965,208 $ 102,691,776 $ 121,379,142 $ 119,006,192 Primary governmental
Net investment in capital assets $ 74,750,253 $ 71,818,367 $ 73,833,113 $ 77,713,059 $ 83,845,310 $ 79,997,893 $ 109,255,223 $ 128,435,386 $ 166,400,240 $ 176,968,224 Restricted 7,214,629 5,052,961 8,093,089 15,003,291 14,690,181 11,698,264 12,692,714 12,734,088 10,644,248 15,735,862 Unrestricted 45,787,069 47,922,352 43,715,272 6,356,520 3,568,235 13,949,197 (1,491,783) (2,422,081) (17,577,009) (25,803,591) Total primary governmental net position $ 127,751,951 $ 124,793,680 $ 125,641,474 $ 99,072,870 $ 102,103,726 $ 105,645,354 $ 120,456,154 $ 138,747,393 $ 159,467,479 $ 166,900,495 Fiscal Year
Source: Audited Financial Statements – Statement of Net Position Attachment 1

City of Ukiah, California
Statistical Section Page | 165
City of Ukiah, California
Changes in Net Position
Last Ten Fiscal Years
Fiscal Year Ended June 30, 2021
(Accrual basis of accounting)
For Fiscal Year Ended June 30 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 Expenses
Governmental activities:

General government $ 2,570,568 $ 2,956,583 $ 3,715,968 $ 772,771 $ 142,792 $ 141,713 $ 1,856,104 $ 2,655,969 $ 99,829 $ 838,727 Public safety 9,827,504 10,514,943 9,867,900 10,563,479 11,081,325 8,887,246 11,794,779 12,167,151 12,812,411 13,659,736 Housing and community development 1,223,579 1,254,265 832,020 348,477 891,644 171,523 1,039,784 2,128,714 2,833,311 1,460,134 Public works 2,206,556 2,109,273 2,290,261 2,847,800 2,555,524 296,934 4,018,082 3,467,503 4,752,062 3,426,376 Parks and recreation 2,262,816 2,481,572 2,540,689 2,829,367 2,757,551 39,796 3,306,839 3,861,576 3,973,413 4,201,399 Economic development and redevelopment - - - - - - 273,570 299,397 403,808 290,261 Interest on long-term debt 420,132 - - - - - 59,477 176,067 165,210 992,902 Total governmental activities expenses $ 18,511,155 $ 19,316,636 $ 19,246,838 $ 17,361,894 $ 17,428,836 $ 9,537,212 22,348,635 24,756,377 25,040,044 24,869,535 Business-type activities:

Airport - - - - - - 1,532,905 1,360,631 1,528,285 1,857,261 Conference Center - - - - - - 369,045 500,305 503,445 (336,910) Electric 13,980,276 14,483,083 14,554,884 16,140,229 15,779,225 17,408,177 15,830,736 17,373,419 18,854,227 19,695,234 Golf - - - - - - 223,341 213,949 251,078 144,680
Landfill - - - - - - 667,140 2,114,576 4,165,711 969,800 Parking District - - - - - - 153,620 128,643 171,705 137,930 Street Lighting - - - - - - 395,694 43,349 147,861 186,765 Wastewater 8,243,340 8,637,591 8,118,315 8,229,553 8,620,824 10,092,436 10,116,164 10,979,067 11,580,850 9,659,518 Water 3,414,760 3,651,349 3,717,064 3,783,257 3,930,252 5,187,510 4,659,530 4,111,529 6,196,274 8,179,199 Disposal site 340,324 413,657 573,478 5,950,554 388,553 565,819 - - - - Nonmajor activities 2,980,963 2,648,970 2,196,295 2,287,340 2,029,634 2,816,055 - - 11,089 55,894 Total business-type activities expenses 28,959,663 29,834,650 29,160,036 36,390,933 30,748,488 36,069,997 33,948,175 36,825,468 43,410,525 40,549,371 Total primary government expenses $ 47,470,818 $ 49,151,286 $ 48,406,874 $ 53,752,827 $ 48,177,324 $ 45,607,209 $ 56,296,810 $ 61,581,845 $ 68,450,569 $ 65,418,906 Program revenues
Governmental activities:

Charges for services
General government $ 1,630,601 $ 1,005,296 $ 1,255,815 $ 288,049 $ 258,262 $ 333,458 366,171 111,355 234,487 $ 78,607 Public safety 1,080,981 1,224,421 851,328 221,156 284,562 362,711 567,592 505,451 301,503 326,986 Housing and community development 211,904 456,294 197,003 - - - 454,920 783,575 390,121 573,410 Public works 554,639 368,895 682,559 215,615 339,403 - 28,773 92,923 435,190 542,554 Parks and recreation 716,363 1,072,615 749,548 756,906 716,575 791,257 782,091 786,161 788,687 1,715,541 Economic development and redevelopment - - - - - - 256,554 259,897 7,289 250,000 Operating grants and contributions 1,062,183 1,237,955 1,097,599 1,471,799 2,283,777 1,233,883 3,007,794 2,044,901 4,431,684 7,890,530 Capital grants and contributions 3,098,450 250,992 483,992 889,024 859,772 1,325,091 618,546 1,574,928 76,898 771,125 Total governmental activities program revenues 8,355,121 5,616,468 5,317,844 3,842,549 4,742,351 4,046,400 6,082,441 6,159,191 6,665,859 12,148,753 Business-type activities:

Charges for services
Airport - - - - - - 1,326,141 1,541,327 1,234,045 1,390,195 Conference Center - - - - - - 367,504 369,245 274,794 210,000 Electric 16,157,282 15,140,175 14,993,910 15,243,471 15,076,565 15,971,210 15,875,141 16,193,492 15,581,664 18,141,046 Golf - - - - - - 133,370 36,669 40,000 38,500
Landfill - - - - - - 630,477 646,611 703,549 716,223
Parking District - - - - - - 134,689 120,121 114,068 100,679 Street Lighting - - - - - - 191,388 188,814 188,873 183,278 Wastewater 9,786,375 6,213,481 8,832,757 9,264,399 9,667,659 7,493,383 8,093,392 8,002,895 7,851,031 7,935,941 Water 4,935,691 5,813,699 6,006,675 5,579,127 5,446,778 5,785,553 6,486,959 6,502,379 6,909,764 7,228,258 Disposal site 127,228 129,321 132,287 217,999 132,106 362,018 - - Nonmajor activities 2,905,410 2,467,226 1,965,547 2,053,819 1,806,110 1,723,513 - - 14,441 79,891 Operating grants and contributions 10,660 40,717 57,271 - - 210,298 534,619 819,586 2,830,622 759,696 Capital grants and contributions - - - 25,175 10,384 2,640,396 2,592,224 12,524,559 24,876,967 556,033 Total business-type activities program revenues 33,922,646 29,804,619 31,988,447 32,383,990 32,139,602 34,186,371 36,365,904 46,945,698 60,619,818 37,339,740 Total primary government program revenues $ 42,277,767 $ 35,421,087 $ 37,306,291 $ 36,226,539 $ 36,881,953 $ 38,232,771 $ 42,448,345 $ 53,104,889 $ 67,285,677 $ 49,488,493 Net (Expense) Revenue
Government activities $ (10,156,034) $ (13,700,168) $ (13,928,994) $ (13,519,345) $ (12,686,485) $ (5,490,812) $ (16,266,194) $ (18,597,186) $ (18,374,185) $ (12,720,782) Business-type activities 4,962,983 (30,031) 2,828,411 (4,006,943) 1,391,114 (1,883,626) 2,417,729 10,120,230 17,209,293 (3,209,631) Total primary government net expense $ (5,193,051) $ (13,730,199) $ (11,100,583) $ (17,526,288) $ (11,295,371) $ (7,374,438) $ (13,848,465) $ (8,476,956) $ (1,164,892) $ (15,930,413) Fiscal Year

Attachment 1

City of Ukiah, California
Statistical Section Page | 166
City of Ukiah, California
Changes in Net Position (continued)
Last Ten Fiscal Years
Fiscal Year Ended June 30, 2021
(Accrual basis of accounting)
For Fiscal Year Ended June 30 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 General Revenues and Other Changes in Net
Position
Governmental activities:

Property tax $ 3,182,981 $ 1,484,934 $ 1,251,189 $ 3,729,370 $ 3,531,272 $ 1,470,323 2,890,291 2,984,192 3,139,960 3,408,846 Sales tax 6,518,506 6,901,284 7,134,537 5,976,938 6,740,622 9,805,225 10,745,095 11,974,379 13,313,206 15,535,021 Licenses, permits and franchises - - - - - - 1,653,146 1,781,141 1,742,671 1,815,271 Transient occupancy 775,547 828,000 959,570 1,061,823 1,229,814 1,302,336 1,406,417 1,496,473 1,365,477 1,367,852 Business license - - - - - - 380,797 303,604 411,997 560,527 Other taxes 917,930 929,173 916,007 2,281,810 1,939,984 2,450,254 249 462 888 1,136 Use of money and property - - - - - - 708,389 850,711 696,930 266,006 Vehicle in-lieu taxes 1,238,660 1,229,156 1,237,181 - - - - - Interest and investment earnings 175,318 91,117 93,521 501,217 323,373 404,235 - - Other revenue - - - - - - 306,746 181,676 246,319 17,052 Transfers 1,065,910 871,692 1,816,592 - (473,539) (639,819) (363,796) (410,782) (510,543) (444,963) Total governmental activities 13,874,852 12,335,356 13,408,597 13,551,158 13,291,526 14,792,554 17,727,334 19,161,856 20,406,905 22,526,748 Business-type activities:

Property tax - - - - - - 16,949 17,121 16,815 16,714
Interest and investment earnings 441,974 200,899 356,372 321,824 672,730 468,003 - - Use of money and property - - - - - - 247,347 1,166,919 950,715 352,781 Other revenue - - - - - - - 11,513 22,223
Transfers (1,065,910) (584,482) (1,816,592) - 473,539 639,819 363,796 410,782 510,543 444,963 Total business-type activities (623,936) (383,583) (1,460,220) 321,824 1,146,269 1,107,822 628,092 1,606,335 1,478,073 836,681 Total primary government $ 13,250,916 $ 11,951,773 $ 11,948,377 $ 13,872,982 $ 14,437,795 $ 15,900,376 $ 18,355,426 $ 20,768,191 $ 21,884,978 $ 23,363,429 Extraordinary items
Government activities $ (5,277,260) - - - - - - - - -
Business-type activities - - - - - - - - - -
Total Extraordinary Items $ (5,277,260) $ - $ - $ - $ - $ - $ - $ - $ - $ - Special items
Government activities - - - - - - - 6,000,000
Business-type activities - - - - - (4,984,310) - - - -
Total Special Items $ - $ - $ - $ - $ - $ (4,984,310) $ - $ 6,000,000 $ - $ - Accounting Change - Accumulative Effect
Government activities - - - - - - - - - -
Business-type activities - (1,179,845) - - - - - - - -
Total Accounting Change - Accumulative Effect $ - $ (1,179,845) $ - $ - $ - $ - $ - $ - $ - $ - Change in Net Position
Government activities $ (1,558,442) $ (1,364,812) $ (520,397) $ 31,813 $ 605,041 $ 9,301,742 $ 1,461,140 $ 6,564,670 $ 2,032,720 $ 9,805,966 Business-type activities 4,339,047 (1,593,459) 1,368,191 (3,685,119) 2,537,383 (5,760,114) 3,045,821 11,726,565 18,687,366 (2,372,950) Total primary government $ 2,780,605 $ (2,958,271) $ 847,794 $ (3,653,306) $ 3,142,424 $ 3,541,628 $ 4,506,961 $ 18,291,235 $ 20,720,086 $ 7,433,016 Source - Audited Financial Statements - Statement of Activities Fiscal Year
Attachment 1

City of Ukiah, California
Statistical Section Page | 167
City of Ukiah, California
Fund Balances, Governmental Funds
Last Ten Fiscal Years
Fiscal Year Ended June 30, 2021
(Modified accrual basis of accounting)
For Fiscal Year Ended June 30 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 General Fund
Nonspendable $ 559,134 $ 619,044 $ 619,044 $ 645,728 $ 911,343 $ 951,167 $ 1,793,247 $ 5,514,226 $ 6,673,912 $ 4,902,823 Restricted - - - - - - 4,000,000 - - -
Committed - 183,956 203,105 - - - - - 194,655
Assigned 4,851,110 89,859 - - 185,443 4,371,069 - - - 186,134 Unassigned 1,454,665 4,381,047 4,233,953 4,878,803 4,116,215 - (1,623,326) 3,321,778 2,434,740 6,140,572 Total general fund $ 6,864,909 $ 5,273,906 $ 5,056,102 $ 5,524,531 $ 5,213,001 $ 5,322,236 $ 4,169,921 $ 8,836,004 $ 9,303,307 $ 11,229,529 All other governmental funds
Nonspendable - - - - - - 137,576 - 137,576 137,576
Restricted 5,867,124 4,486,098 4,805,526 12,931,066 12,276,877 11,698,264 126,110,721 11,765,026 10,747,218 15,347,160 Committed 1,235,785 713,402 3,569,505 12,610,721 685,933 305,466 415,634 Assigned 3,460,240 5,832,173 2,514,649 4,395,621 3,358,684 2,952,598 1,516,753 1,430,426 1,326,655 4,806,366 Unassigned - (894,993) (736,226) (232,412) (442,572) (1,044,381) (1,919,041) (2,801,435) (1,955,567) (1,282,564) Reserved - - - - - - - - - -
Unreserved - - - - - - - - - -
Total other governmental
funds 10,563,149 10,136,680 10,153,454 17,094,275 15,192,989 13,606,481 138,456,730 11,079,950 10,561,348 19,424,172 Fiscal Year
Source: Audited Financial Statements - Balance Sheet-Governmental funds Attachment 1

City of Ukiah, California
Statistical Section Page | 168
City of Ukiah, California
Changes in Fund Balances, Governmental Funds
Last Ten Fiscal Years
Fiscal Year Ended June 30, 2021
(Modified accrual basis of accounting)
Function 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021

REVENUES
Property tax $ 3,182,981 $ 1,484,934 $ 1,251,189 $ 3,729,370 $ 3,531,272 $ 1,470,323 $ 2,890,291 $ 2,984,192 $ 3,139,960 $ 3,408,846 Sales tax 6,465,410 6,977,233 7,104,666 5,976,938 6,824,737 9,805,225 10,745,095 11,974,379 13,313,206 15,535,021 Franchise fees - - - - - - 1,653,146 1,781,141 1,742,671 1,815,271 Transient occupancy 775,547 828,000 925,191 1,061,823 1,229,814 1,302,336 1,406,417 1,496,473 1,365,477 1,362,134 Business license tax - - - - - - 380,797 303,604 411,997 509,803 Other taxes 917,930 929,173 950,386 2,047,734 1,917,323 391,473 249 462 888 1,136 Charges for service 1,146,590 1,580,632 1,013,534 1,032,957 755,074 1,487,426 1,780,430 2,036,077 1,340,123 2,505,138 Licenses and permits 434,492 272,070 292,688 186,012 341,642 1,792,595 299,101 211,113 259,533 276,752 Grants contributions and donations - - - - - - 274,995 938,308 3,164,054 1,693,511 Intergovernmental 4,756,038 2,964,207 3,270,042 3,048,401 2,911,624 1,945,803 2,524,311 1,153,488 2,686,013 6,036,254 Fines penalties and forfeitures 270,468 319,189 256,776 58,692 78,589 73,835 73,639 33,588 29,716 25,933 Facility rental - - - - - - 589,952 607,020 - -
Interest, rent, and concessions 1,083,685 224,129 340,887 497,681 336,173 415,979 99,543 243,994 - 27,844 Use of money and property - - - - - - 36,656 - 1,072,805 922,810 Miscellaneous 375,103 243,654 493,158 232,651 411,052 187,999 654,186 436,361 388,629 158,956 Total revenues $ 19,408,244 $ 15,823,221 $ 15,898,517 $ 17,872,259 $ 18,337,300 $ 18,872,994 $ 23,408,808 $ 24,200,200 $ 28,915,072 $ 34,279,409

EXPENDITURES
Current:

General government 1,861,192 2,117,303 2,773,585 852,079 542,434 549,540 270,429 168,024 284,410 28,429,045 Public safety 8,996,781 9,831,860 9,297,118 10,229,049 11,096,768 11,592,123 11,703,851 12,111,558 12,569,718 13,486,427 Housing and community development 1,151,384 1,205,464 785,349 327,921 870,450 1,261,361 1,039,784 2,107,427 1,385,401 1,460,134 Public works 1,508,698 1,411,445 1,612,266 2,337,389 2,173,214 1,192,369 1,679,304 1,646,459 1,706,516 1,732,451 Parks, buildings, and grounds - - - - - - - 26 856 1,190,266 Parks and recreation 2,048,294 2,327,464 2,304,893 2,692,906 2,616,856 2,873,224 3,183,278 3,439,596 3,449,222 2,517,373 Economic development and redevelopment - - - - 273,570 299,397 403,808 290,261 Debt service:

Interest 559,797 - - - - - - 142,679 139,753 139,070
Issuance expense - - - - - - 4,019 - 554,846
Principal 265,000 - - - - - 40,000 80,070 82,712 85,442 Capital lease principal - - - - - 16,243 49,967 101,727 104,282 127,291 Capital lease interest - - - - - - 14,055 26,232 23,678 26,949 Capital outlay 2,481,671 1,545,538 1,159,928 1,739,147 2,612,218 2,147,966 12,217,670 6,373,804 8,560,345 5,776,201 Total expenditures 18,872,817 18,439,074 17,933,139 18,178,491 19,911,940 19,632,826 30,475,927 26,496,999 28,710,701 55,815,756 Excess (deficiency) of revenues over
expenditures 535,427 (2,615,853) (2,034,622) (306,232) (1,574,640) (759,832) (7,067,119) (2,296,799) 204,371 (21,536,347)

OTHER FINANCING SOURCES (USES)
Bond issue and Debt proceeds - - - - - - 5,125,731 - 284,685 32,770,354 Discount on bonds issued - - - - - - - - - -
Transfers in 1,072,410 2,680,654 2,076,641 1,349,208 940,063 1,010,534 1,613,884 7,813,522 5,079,682 4,269,762 Transfers out (6,500) (2,082,273) (243,049) (1,378,578) (1,413,602) (1,727,975) (1,963,679) (8,238,303) (5,620,041) (4,714,724) Total other financing sources (uses) 1,065,910 598,381 1,833,592 (29,370) (473,539) (717,441) 4,775,936 (424,781) (255,674) 32,325,392

SPECIAL ITEM
Reinstatement of Successor Agency loan - - - - - - - 6,000,000 Extraordinary items & Prior Period Adj. (12,331,505) - - 7,744,852 - - - - - - Total special items (12,331,505) - - 7,744,852 - - - 6,000,000 - - Net change in fund balances (10,730,168) (2,017,472) (201,030) 7,409,250 (2,048,179) (1,477,273) (2,291,183) 3,278,420 (51,303) 10,789,045 Debt service as a percentage of noncapital
expenditures 5.30% 0.00% 0.00% 0.00% 0.00% 0.09% 0.60% 1.67% 1.61% 1.90% Prior Period adjustment of is the result of moving long-term receivables and Land Held for Resale from deferred inflows-available revenues to restricted fund balance.

Source: Audited Financial Statements - Statement of Revenues, Expenditures and Changes in Fund Balances Fiscal Year

Attachment 1

City of Ukiah, California
Statistical Section Page | 169
Revenue Capacity
City of Ukiah, California
Tax Revenues by Source, Governmental Funds
Last Ten Fiscal Years
Fiscal
Year Property Sales & Use Occupancy Franchise Other Total 2012 3,182,981 6,465,410 775,547 567,486 350,444 11,341,868 2013 1,484,934 6,977,233 828,000 569,892 359,281 10,219,340 2014 1,251,189 7,104,666 925,191 591,767 358,618 10,231,431 2015 3,729,370 5,976,938 1,061,823 1,643,559 404,175 12,815,871 2016 3,531,272 6,824,737 1,229,814 1,514,798 402,524 13,503,146 2017 2,703,312 8,489,734 1,302,336 1,551,794 473,976 14,521,155 2018 2,838,902 10,853,469 1,406,417 1,653,146 434,464 17,186,403 2019 2,984,192 11,974,379 1,496,473 1,781,141 304,066 18,540,251 2020 3,156,775 13,313,206 1,365,477 1,742,671 412,885 19,991,014 2021 3,425,560 15,535,021 1,367,852 1,815,271 561,663 22,705,367 Change
2020-2021 8.5% 16.7% 0.2% 4.2% 36.0% 13.6%
Source: Audited Financial Statements - Statement of Revenues, Expenditures and Changes in Fund Balances

1. The change in FY2015 included moving the Motor Vehicle License fee from Sales & Use to Property.

2. The change in FY2015 included moving the Motor Vehicle License fee from Sales & Use to Property.

3. Includes the Electric Utility Franchise Fee which was previously included as a Transfer to General Fund.

4. Reduction over prior year due to the elimination of the Triple Flip portion of the Property Tax.

5. In 2018 Property Transfer Tax was included in 'Other' Taxes. In 2019 we recategorized it as Property Tax.

Type of Tax
Attachment 1

City of Ukiah, California
Statistical Section Page | 170
City of Ukiah, California
Property Tax Rates
Direct and Overlapping Governments
Last Ten Fiscal Years
Property Tax Schedules are not readily available from the County and are not presented here.

Attachment 1

City of Ukiah, California
Statistical Section Page | 171
City of Ukiah, California
Electric Utility Rates
Last Ten Fiscal Years
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
Residential, single phase
Per meter per month, per KWH $ 0.12040 $ 0.12040 $ 0.12040 $ 0.12040 $ 0.12040 $ 0.12040 $ 0.12790 $ 0.13180 $ 0.13580 $ 0.13580 Minimum monthly billing $ 5.00 $ 5.00 $ 5.00 $ 5.00 $ 5.00 $ 5.00 $ 5.00 $ 5.00 $ 5.00 $ 5.00 General service:

Base charge:

Single phase $ 8.40 $ 8.40 $ 8.40 $ 8.40 $ 8.40 $ 8.92 $ 9.19 $ 9.47 $ 9.76 $ 9.76 Polyphase $ 9.80 $ 9.80 $ 9.80 $ 9.80 $ 9.80 $ 9.99 $ 10.29 $ 10.60 $ 10.92 $ 10.92 X-ray machine $ 21.00 $ 21.00 $ 21.00 $ 21.00 $ 21.00 $ 22.28 $ 22.95 $ 23.64 $ 24.35 $ 24.35 Minimum charge:
second meter $ 8.40 $ 8.40 $ 8.40 $ 8.40 $ 8.40 $ 8.92 $ 9.19 $ 9.47 $ 9.76 $ 9.76 Energy use charge, per
meter, per month, per KWH
Summer $ 0.16568 $ 0.16568 $ 0.16568 $ 0.16568 $ 0.16568 $ 0.17578 $ 0.18106 $ 0.18650 $ 0.19210 $ 0.19210 Winter $ 0.12294 $ 0.12294 $ 0.12294 $ 0.12294 $ 0.12294 $ 0.13043 $ 0.13435 $ 0.13839 $ 0.14255 $ 0.14255 General Service with Demand:

Base rate, per meter, per month $ 70.60 $ 70.60 $ 70.60 $ 70.60 $ 70.60 $ 74.91 $ 77.16 $ 79.48 $ 81.87 $ 81.87 Demand charge per KWH
Summer $ 0.10966 $ 0.10966 $ 0.10966 $ 0.10966 $ 0.10966 $ 0.11634 $ 0.11984 $ 0.12344 $ 0.12715 $ 0.12715 Winter $ 0.08829 $ 0.08829 $ 0.08829 $ 0.08829 $ 0.08829 $ 0.09367 $ 0.09367 $ 0.09939 $ 0.10238 $ 0.10238 General large Industrial Service:

Base charge, per meter, per month $ 70.60 $ 70.60 $ 70.60 $ 70.60 $ 70.60 $ 74.91 $ 77.16 $ 79.48 $ 81.87 $ 81.87 Demand charge per kwh of
maximum demand:

Winter $ 4.05 $ 4.05 $ 4.05 $ 4.05 $ 4.05 $ 4.31 $ 4.44 $ 4.58 $ 4.72 $ 4.72 Summer $ 6.45 $ 6.45 $ 6.45 $ 6.45 $ 6.45 $ 6.85 $ 7.06 $ 7.28 $ 7.50 $ 7.50 Fiscal Year
Attachment 1

City of Ukiah, California
Statistical Section Page | 172
City of Ukiah, California
Wastewater Utility Rates
Last Ten Fiscal Years
Wastewater System Rates- City (1) 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 Residential
Fixed Minimum Charge- Per
Dwelling Unit $ 50.44 $ 58.40 $ 60.39 $ 62.44 $ 62.44 $ 62.44 $ 62.44 $ 62.44 $ 62.44 $ 49.35 Consumption Rate ($/hcf (2)) $ 1.98 $ 2.29 $ 2.37 $ 2.45 $ 2.45 $ 2.45 $ 2.45 $ 2.45 $ 2.45 $ 3.57 Commercial
Commercial Low Strength ($/hcf) $ 7.91 $ 9.16 $ 9.47 $ 9.79 $ 9.79 $ 9.79 $ 9.79 $ 9.79 $ 9.79 $ 3.57 Commercial Moderate Strength ($/hcf) $ 8.46 $ 9.79 $ 10.12 $ 10.47 $ 10.47 $ 10.47 $ 10.47 $ 10.47 $ 10.47 $ 3.89 Commercial Medium Strength ($/hcf) $ 14.96 $ 17.32 $ 17.91 $ 18.52 $ 18.52 $ 18.52 $ 18.52 $ 18.52 $ 18.52 $ 7.77 Commercial High Strength ($/hcf) $ 19.26 $ 22.31 $ 23.07 $ 23.85 $ 23.85 $ 23.85 $ 23.85 $ 23.85 $ 23.85 $ 10.32 (1) The rates beginning in 2009-10 were approved pursuant to Resolution No. 2010-28 by City Council on July 21, 2010. (2) Each unit equals 748 gallons or 100 cubic feet (hcf).

Wastewater System Rates- District (1)
Residential
Fixed Minimum Charge- Per
Dwelling Unit $ 53.47 $ 53.47 $ 53.47 $ 53.47 $ 53.47 $ 53.47 $ 53.47 $ 53.47 $ 53.47 N/A Consumption Rate ($/hcf (2)) $ 3.40 $ 4.45 $ 5.50 $ 6.60 $ 6.60 $ 6.60 $ 6.60 $ 6.60 $ 6.60 N/A Commercial
Commercial Low Strength ($/hcf) $ 7.91 $ 8.46 $ 9.06 $ 9.69 $ 9.69 $ 9.69 $ 9.69 $ 9.69 $ 9.69 N/A Commercial Moderate Strength ($/hcf) $ 8.46 $ 9.05 $ 9.68 $ 10.36 $ 10.36 $ 10.36 $ 10.36 $ 10.36 $ 10.36 N/A Commercial Medium Strength ($/hcf) $ 14.96 $ 16.00 $ 17.12 $ 18.32 $ 18.32 $ 18.32 $ 18.32 $ 18.32 $ 18.32 N/A Commercial High Strength ($/hcf) $ 19.26 $ 20.61 $ 22.05 $ 23.60 $ 23.60 $ 23.60 $ 23.60 $ 23.60 $ 23.60 N/A Special (3)
(1) The rates beginning in 2010-2011 were approved pursuant to Ordinance No. 36 approved by the District on June 30, 2011. (2) Each unit equals 748 gallons or 100 cubic feet (hcf). (3) Determined on a case-by-case basis.

Source: Utility Billing Department Rate Schedules
Fiscal Year
Attachment 1

City of Ukiah, California
Statistical Section Page | 173
City of Ukiah, California
Water Utility Rates
Last Ten Years
Water System Rates (1) 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 Consumption Rate ($/unit (2))
Single Family Residential $ 2.21 $ 2.41 $ 2.65 $ 2.73 $ 2.86 $ 2.95 $ 3.04 $ 3.13 $ 3.22 $ 3.26 All Other Customers $ 2.21 $ 2.41 $ 2.65 $ 2.73 $ 2.86 $ 2.95 $ 3.04 $ 3.13 $ 3.22 $ 3.26 Minimum base charge by Meter Size/ Class:
3/4" Meter $ 26.11 $ 28.46 $ 31.31 $ 32.25 $ 33.63 $ 34.64 $ 35.68 $ 36.75 $ 37.85 $ 39.88 1" Meter $ 44.38 $ 48.37 $ 53.21 $ 54.81 $ 54.00 $ 55.62 $ 57.29 $ 59.01 $ 60.78 $ 63.87 1 1/2" Meter $ 86.15 $ 93.91 $ 103.30 $ 106.40 $ 104.47 $ 107.60 $ 110.83 $ 114.15 $ 117.57 $ 123.31 2" Meter $ 138.37 $ 150.82 $ 165.90 $ 170.88 $ 165.27 $ 170.23 $ 175.34 $ 180.60 $ 186.02 $ 194.92 3" Meter $ 261.07 $ 284.57 $ 313.02 $ 322.41 $ 307.24 $ 316.46 $ 325.95 $ 335.73 $ 345.80 $ 362.14 4" Meter $ 436.00 $ 475.24 $ 522.76 $ 538.45 $ 510.02 $ 525.32 $ 541.08 $ 557.31 $ 574.03 $ 600.97 6" Meter $ 869.38 $ 947.62 $ 1,042.38 $ 1,073.66 $ 1,073.66 $ 1,047.00 $ 1,078.41 $ 1,110.76 $ 1,144.08 $ 1,197.51 Fire Service 2" & under $ 27.67 $ 30.16 $ 33.18 $ 34.18 $ 36.07 $ 37.15 $ 38.26 $ 39.41 $ 40.59 $ 40.59 Fire Service 3" $ 52.21 $ 56.91 $ 62.60 $ 64.48 $ 64.84 $ 66.79 $ 68.79 $ 70.85 $ 72.98 $ 72.98 Fire Service 4" $ 87.20 $ 95.05 $ 104.55 $ 107.69 $ 105.93 $ 109.11 $ 112.38 $ 115.75 $ 119.22 $ 119.22 Fire Service 6" $ 173.87 $ 189.52 $ 208.47 $ 214.72 $ 208.56 $ 214.82 $ 221.26 $ 227.90 $ 234.74 $ 234.74 Fire Service 8" $ 214.72 $ 214.72 $ 214.72 $ 214.72 $ 331.77 $ 341.72 $ 351.97 $ 362.53 $ 373.41 $ 373.41 (1) The rates beginning in 2009-10 were approved pursuant to Resolution No. 2010-27 by City Council on July 21, 2010. (2) Each unit equals 748 gallons.

Source: Utility Billing Department Rate Schedules
Fiscal Year
Attachment 1

City of Ukiah, California
Statistical Section Page | 174
City of Ukiah, California
Top Ten Electric Usage Customers
Current
Fiscal Year Ended June 30, 2021
Rate Payers Electric Usage
City of Ukiah $ 904,055 5.62%
Costco 309,638 1.92%
County of Medocino 609,301 3.78%
Maverick Enterprises 290,780 1.81%
Safeway Stores 266,714 1.66%
Save Mart Supermarkets (Lucky's) 194,224 1.21%
Save Mart Supermarkets (Food Maxx) 196,829 1.22%
Ukiah Unified School District 362,708 2.25%
Ukiah Valley Medical Center 844,815 5.25%
Wal-Mart 189,534 1.18%
$ 4,168,598 26%
Source: Utility Billing Module
2021
Attachment 1

City of Ukiah, California
Statistical Section Page | 175
Debt Capacity
City of Ukiah, California
Ratio of Outstanding Debt by Type
Per Capita and Per Capita Income Data
Last Ten Fiscal Years
Countywide Estimated Lease Electric Direct Lease Total Percentage Fiscal Estimated Per Capita Ukiah Personal Redevelopment Capital Revenue Revenue Installment State Borrowing Revenue Landfill Primary Debt of Personal Year Population Income Income Bonds Leases Bonds Bonds Agreements Loans Loans Bonds Obligations Government Per Capita Income 2012 15,960 35,110 $ 560,355,600 $ 12,700,000 $ - $ - $ 10,005,000 $ 83,055,000 $ 3,100,437 $ - $ - $ 8,595,222 $ 21,295,222 $ 1,334 3.80% 2013 16,065 36,791 $ 591,047,415 $ 11,845,000 $ - $ - $ 8,595,000 $ 81,010,000 $ 2,593,306 $ - $ - $ 8,928,942 $ 20,773,942 $ 1,293 3.51% 2014 16,185 38,307 $ 619,998,795 $ 10,935,000 $ - $ - $ 7,095,000 $ 78,895,000 $ 2,070,256 $ - $ - $ 9,062,877 $ 19,997,877 $ 1,236 3.23% 2015 16,073 39,545 $ 635,606,785 $ 9,970,000 $ - $ - $ 5,485,000 $ 76,695,000 $ 1,530,670 $ - $ - $ 14,700,370 $ 24,670,370 $ 1,535 3.88% 2016 16,186 43,845 $ 709,675,170 $ 8,950,000 $ - $ - $ 3,775,000 $ 74,075,000 $ - $ - $ - $ 14,700,370 $ 23,650,370 $ 1,461 3.33% 2017 16,314 45,436 $ 741,242,904 $ 7,865,000 $ - $ - $ 1,950,000 $ 71,590,000 $ - $ 199,883 $ - $ 14,700,370 $ 22,565,370 $ 1,383 3.04% 2018 16,226 47,611 $ 772,536,086 $ 7,350,000 $ 5,301,504 $ - $ - $ 69,010,000 $ - $ 190,121 $ - $ 14,700,370 $ 27,351,874 $ 1,686 3.54% 2019 16,296 50,150 $ 817,244,400 $ 6,800,000 $ 5,065,067 $ - $ - $ 66,330,000 $ - $ 15,384,763 $ - $ 16,236,314 $ 28,101,381 $ 1,724 3.44% 2020 16,061 52,976 $ 850,847,536 $ 5,495,771 $ 5,051,040 $ - $ - $ 34,170,000 $ - $ 16,948,410 $ - $ 19,063,628 $ 29,610,439 $ 1,844 3.48% 2021 15,526 54,795 $ 850,747,170 $ 4,863,469 $ 5,109,125 $ 34,806,592 $ - $ 32,240,000 $ - $ 18,398,373 $ 17,448,408 $ 19,297,593 $ 64,076,779 $ 4,127 7.53% Source: Estimated Population-from the State of California Department of Finance.

Countywide Per Capita Income - Bureau of Economic Analysis CA1 Personal Income Summary: Personal Income, Population, Per Capita Personal Income
Redevelopment Bonds, Capital Leases, Electric Revenue Bonds, Installment Agreements, State Loans, Direct Borrowing Loans & Landfill Obligations - Notes to Financial Statements-Long Term Debt Notes: Information on Outstanding Debt updated from prior presentations to include Capital Leases and Direct Borrowing Loans Total Primary Government Debt reflects Redevelopment Bonds, Capital Leases and Landfill Obligations Governmental Type Activities Business Type Activities
Attachment 1

City of Ukiah, California
Statistical Section Page | 176
City of Ukiah, California
Ratio of General Bonded Outstanding Debt
Last Ten Fiscal Years
Percentage
of Actual
Countywide Actual Lease Total Taxable
Fiscal Estimated Per Capita Taxable Value Redevelopment Capital Revenue Primary Debt Value Year Population Income of Property Bonds Leases Bonds Government Per Capita of Property 2012 15,960 $ 35,110 $ 1,169,395,369 $ 12,700,000 $ - $ - $ 12,700,000 $ 796 1.09% 2013 16,065 $ 36,791 $ 1,171,599,083 $ 11,845,000 $ - $ - $ 11,845,000 $ 737 1.01% 2014 16,185 $ 38,307 $ 1,195,466,105 $ 10,935,000 $ - $ - $ 10,935,000 $ 676 0.91% 2015 16,073 $ 39,545 $ 1,224,746,468 $ 9,970,000 $ - $ - $ 9,970,000 $ 620 0.81% 2016 16,186 $ 43,845 $ 1,267,903,229 $ 8,950,000 $ - $ - $ 8,950,000 $ 553 0.71% 2017 16,314 $ 45,436 $ 1,304,711,495 $ 7,865,000 $ - $ - $ 7,865,000 $ 482 0.60% 2018 16,226 $ 47,611 $ 1,364,333,801 $ 7,350,000 $ 5,301,504 $ - $ 12,651,504 $ 780 0.93% 2019 16,296 $ 50,150 $ 1,424,497,607 $ 6,800,000 $ 5,065,067 $ - $ 11,865,067 $ 728 0.83% 2020 16,061 $ 52,976 $ 1,491,766,585 $ 5,495,771 $ 5,051,040 $ - $ 10,546,811 $ 657 0.71% 2021 15,526 $ 54,795 $ 1,611,033,296 $ 4,863,469 $ 5,109,125 $ 34,806,592 $ 44,779,186 $ 2,884 2.78% Source: Estimated Population-from the State of California Department of Finance Countywide Per Capita Income- Bureau of Economic Analysis CA1 Personal Income Summary: Personal Income, Population, Per Capita Personal Income
Redevelopment Bonds & Capital Leases - Notes to Financial Statements-Long Term Debt County of Mendocino Assessed Valuations by District

NOTE: AV Information show Secured Only
General Debt Outstanding

Attachment 1

City of Ukiah, California
Statistical Section Page | 177
City of Ukiah, California
Computation of Direct and Overlapping Debt
June 30, 2021
Estimated
Estimated Share of
Percentage Direct and
Debt Applicable Overlapping
Jurisdiction Outstanding to City (1) Debt
2020-21 Assessed Valuation (City of Ukiah): $ 1,611,033,296 2020-21 Assessed Valuation (Successor Agency to the Ukiah RDA): 992,789,219 2020-21 Incremental Assessed Valuation (Successor Agency to the Ukiah RDA): 736,582,222 OVERLAPPING TAX AND ASSESSMENT DEBT: % Applicable(1) Debt 6/30/2021 City of Ukiah 100.00% $ -
Ukiah Unified School District 34.01% 21,711,065.46
Mendocino-Lake Community College District 13.61% 7,694,652.23 TOTAL OVERLAPPING TAX AND ASSESSMENT DEBT $ 29,405,717.69 OVERLAPPING GENERAL FUND DEBT:

City of Ukiah - Capital Lease Obligations 100.00% $ 5,109,125.00 City of Ukiah - Lease Revenue Bonds, Series 2020A 100.00% 2,380,000.00 City of Ukiah - Taxable Lease Revenue Bonds, Series 2020B 100.00% 32,426,592.00 Mendocino County General Fund Obligations 12.84% 1,875,424.56 Mendocino County Pension Obligation Bonds 12.84% 5,055,741.74 TOTAL OVERLAPPING GENERAL FUND DEBT $ 46,846,883.30
OVERLAPPING TAX INCREMENT DEBT(SUCCESSOR AGENCY) 100.00% $ 4,863,469.00 Total Direct Debt $ 39,915,717.00
Total Overlapping Debt 41,200,352.99
Total Combined Debt $ 81,116,069.99
Ratios to 2020-21 Assessed Valuation:

Total Direct Debt 2.48%
Total Overlapping Tax and Assessment Debt 1.83%
Total Overlapping Debt 2.56%
Total Combined Debt 5.04%
Ratios to 2020-21 Redevelopment Successor Agency Incremental Assessed Valuation:

Total Overlapping Tax Increment Debt 0.66%
(1) The percentage of overlapping debt applicable to the City is estimated using taxable assessed property value. Applicable percentages were estimated by determining the portion of the overlapping entities' assessed value that is within the boundaries of the City, divided by the entities' total taxable assessed value. (2) Excludes tax and revenue anticipation notes, enterprise revenue and mortgage revenue obligations.

The above Pledged-Revenue Coverage data is provided for interested parties. The specific Pledged-Revenue Coverage requirements for outstanding enterprise debt are detailed in the covenants for each outstanding enterprise debt. Investors in the City’s enterprise debt obligations are encouraged to review the annual Continuing Disclosure Reports required under SEC Rule 15c2-12, as posted to the Municipal Securities Rulemaking Board Electronic Municipal Market Access website, to obtain the annual Continuing Disclosure report for Pledged-Revenue Coverage Ratio information in alignment with specific debt covenants.

Attachment 1

City of Ukiah, California
Statistical Section Page | 178
City of Ukiah, California
Legal Debt Margin Information
Last Ten Fiscal Years
Debt Subject
Ratio Applied Legal Total Debt to Limit
Fiscal Assessed as % of Debt Limit Subject to as % of
Year Valuation Assessed Value Margin Limit Debt Limit
2012 1,169,395,369 $ 15.00% 175,409,305 - 0.00%
2013 1,171,599,083 $ 15.00% 175,739,862 - 0.00%
2014 1,195,466,105 $ 15.00% 179,319,916 - 0.00%
2015 1,224,746,468 $ 15.00% 183,711,970 - 0.00%
2016 1,267,903,229 $ 15.00% 190,185,484 - 0.00%
2017 1,304,711,495 $ 15.00% 195,706,724 - 0.00%
2018 1,364,333,801 $ 15.00% 204,650,070 - 0.00%
2019 1,424,497,607 $ 15.00% 213,674,641 - 0.00%
2020 1,491,766,585 $ 15.00% 223,764,988 - 0.00%
2021 1,611,033,296 $ 15.00% 241,654,994 - 0.00%
Legal Debt Limit Margin Calculation for 2020-2021
Assessed value $ 1,611,033,296
Debt limit is 15% of assessed value $ 241,654,994
Less: Debt applicable to limitation $ -
Total bonded debt $ -
Legal debt margin $ 241,654,994
In accordance with state law the City may not incur general obligation bonded indebtedness in excess of 15% of total assessed valuation, with such debt being payable from the proceeds of taxes levied upon taxable properties Source: County of Mendocino Assessed Valuations by District Attachment 1

City of Ukiah, California
Statistical Section Page | 179
City of Ukiah, California
Pledged Net Revenue Debt Coverage
Last Ten Fiscal Years
Pledged Pledged
Fiscal System System
Year Net Revenues (1) Principal Interest Coverage Net Revenues Principal Interest Coverage 2011 3,577,709 1,956,772 3,369,632 0.67 - - - -
2012 6,903,915 2,027,475 3,267,419 1.30 - - - -
2013 6,685,684 2,098,499 3,189,995 1.26 - - - -
2014 8,978,102 2,169,854 3,109,840 1.70 - - - -
2015 7,260,306 2,263,252 3,038,640 1.37 - - - -
2016 5,855,558 2,343,252 2,940,898 1.11 2,563,208 - 340,258 7.53 2017 (4) 5,134,107 2,010,000 2,851,300 1.06 3,195,187 475,000 448,769 3.46 2018 (4) 5,789,893 2,090,000 2,770,900 1.19 3,009,652 490,000 436,669 3.25 2019 (4) 5,186,991 2,180,000 2,687,300 1.07 4,304,968 500,000 419,319 4.68 2020 4,816,620 1,185,600 1,915,615 1.55 2,351,327 530,000 398,719 2.53 2021 7,302,095 1,390,000 608,722 3.65 7,162,979 540,000 377,319 7.81 Details regarding the City's outstanding debt can be found in the notes to the financial statements.

1. Includes Ukiah Valley Sanitation District payments for Waste Water services and portion of Debt Service, including a portion of such payments identified as capital contributions and maintenance and operations expense

2. 2020 Wastewater Refnunding Bonds. Paid off prior wastewater system debts.

3. 2016 Water System Installment Agreement refunding. Paid off prior water system debts.

4. Pledged System Net Revenues for the Fiscal Years Ended June 30, 2017 through June 30, 2019 have been restated to align with Coverage computations presented in debt documentation.

Debt Service
2016 Water System Installment (3)
Debt Service
Wastewater System Debts (2)
Attachment 1

City of Ukiah, California
Statistical Section Page | 180
Demographic and Economic information
City of Ukiah, California
Demographic and Economic Statistics
Last Ten Fiscal Years
Countywide Estimated
Fiscal Estimated Per Capita City Ukiah Assessed Unemployment Year Population Income Income Valuation Rate
2011 16,109 $ 33,353 $ 537,283,477 $ 1,180,790,444 14.30% 2012 15,960 $ 35,110 $ 560,355,600 $ 1,169,395,369 13.40% 2013 16,065 $ 36,791 $ 591,047,415 $ 1,171,599,083 11.30% 2014 16,185 $ 38,307 $ 619,998,795 $ 1,195,466,105 9.60% 2015 16,073 $ 39,545 $ 635,606,785 $ 1,224,746,468 8.00% 2016 16,186 $ 43,845 $ 709,675,170 $ 1,267,903,229 6.90% 2017 16,314 $ 45,436 $ 741,242,904 $ 1,304,711,495 6.30% 2018 16,226 $ 47,611 $ 772,536,086 $ 1,364,333,801 5.30% 2019 16,296 $ 50,150 $ 817,244,400 $ 1,424,497,607 5.20% 2020 16,061 $ 52,976 $ 850,847,536 $ 1,491,766,585 8.00% 2021 15,526 $ 54,795 $ 850,747,170 $ 1,542,790,339 10.20% Source: Estimated Population-State of California Department of Finance Countywide Per Capita Income- Bureau of Economic Analysis CA1 Personal Income Summary: Personal Income, Populatio Per Capita Personal Income
Assessed Valuations-County of Mendocino-Assessed Valuations by District Unemployment Rate-State of California Employment Development Department Labor Market Division Labor Force Data for Cities and Census Designated Places
Attachment 1

City of Ukiah, California
Statistical Section Page | 181
City of Ukiah, California
Principal Employers
2021 Employers Industry Employee Size Class
Adventist Health Ukiah Valley Hospitals 500-999
City of Ukiah City Services 100-249
Costco Wholesale Wholesale Clubs 100-249
County of Mendocino Government Offices-County 1000-1250 Dharma Realm Buddhist Assn Associations 100-249
Mendocino Community Health Clincs 250-499
Mendocino County Office of Education Boards of Education 100-249 Pacific Coast Farm Credit Loans-Agricultural 100-249
Sawmill Sawmills & Planing Mills-General (mfrs) 100-249 Ukiah Valley Medical Center Hospitals 500-999
Walmart Department Stores 100-249
Source: https://www.labormarketinfo.edd.ca.gov/majorer/countymajorer.asp?CountyCode=000045 Attachment 1

City of Ukiah, California
Statistical Section Page | 182
Operating Information
City of Ukiah, California
Full-time and Part-time City Employees by Function
Last Ten Calendar Years
Function 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 General Government(1) 20.7 23.2 23.1 24.0 21.5 27.5 32.9 36.5 37.6 40.2 Police(2) 39.5 38.5 43.0 48.0 49.0 49.0 52.7 53.0 46.8 49.8 Fire 18.5 15.5 11.0 11.0 11.0 11.0 13.2 20.5 19.8 29.8
Planning & Building 4.3 4.0 5.5 6.0 6.0 6.0 5.4 5.8 5.2 7.7 Public Works, Water, Sewer 41.6 38.9 38.3 39.0 41.5 42.5 44.2 43.5 41.3 43.1 & Wastewater Treatment
Electric 17.4 18.2 16.2 17.0 17.0 18.0 21.6 21.3 18.8 22.0 Airport 2.0 2.0 2.0 2.0 2.0 2.0 4.2 4.2 4.3 4.2
Parks & Recreation 17.9 18.7 17.9 17.0 20.0 19.0 33.5 35.5 31.4 34.3 Total:(3) 162.0 159.0 157.0 164.0 168.0 175.0 207.6 220.3 205.1 231.1 (1) includes City Administration,Finance, Human Resources, Administrative Support and Information Services Functions (2) Includes dispatch that supports both police and fire. (3) The City's method of counting FTE changed for FY2018 - FY2020.

Source:City of Ukiah Budget-Authorized Full-Time Personnel (FTE) FY21/22 Full-Time Equivalent Personnel as of June 30
Attachment 1

Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards City Council
City of Ukiah
Ukiah, 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, business-type activities, each major fund and the aggregate remaining fund information of the City of Ukiah (City), as of and for the year ended June 30, 2021, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements, and have issued our report thereon dated December 30, 2021.

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 preceding 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 were not identified. Given these limitations, during our audit we did not identify any deficiencies Attachment 1

in internal control that we consider to be material weaknesses. We did identify certain deficiencies in internal control, described in the accompanying schedule of findings and responses as item 2021-001 that we consider to be a significant deficiency.

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.

City of Ukiah’s Responses to Findings
The City’s responses to the findings identified in our audit are described in the accompanying schedule of findings and responses. The City’s responses were not subjected to the auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on them.

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

Accordingly, this communication is not suitable for any other purpose.

December 30, 2021
Attachment 1

CITY OF UKIAH

SCHEDULE OF FINDINGS AND RESPONSES
Year Ended June 30, 2021
2021-001 Building Permits
Condition:

The City’s building permit system is a module of Munis, the general ledger accounting system used. Payments for building permits are collected by the cashiers by crediting the permit application in Munis. However, the permit technicians can issue permits with a balance due, with no independent reconciliation performed between the permits issued and the revenues collected and posted to the general ledger.

Criteria:

In a strong internal control environment, permits issued should be reconciled with the revenues collected and recorded in the general ledger on a periodic basis to ensure all permits issued have a corresponding cash receipt.

Cause of Condition:

The City does not reconcile the building permits issued to the revenues collected and recorded in the general ledger.

Potential Effect of Condition:

Building permits could be issued without a corresponding cash receipt being recorded in the City’s general ledger and deposits in the City’s bank account.

Recommendation:

We recommend the City implement procedures to generate reports from the building permit module, and periodically (daily, weekly, monthly) have someone independent of the permit issuance and collection functions review and reconcile the amounts from these reports to the revenues posted in the City’s general ledger.

Management’s Response:

The Finance Department plans to continue working with the Community Development Department to complete the refinement to this internal control and implement the recommendation as appropriate.

Attachment 1

INDEPENDENT ACCOUNTANT’S REPORT ON AGREED-UPON PROCEDURES

APPLIED TO APPROPRIATIONS LIMIT WORKSHEETS
City Council
City of Ukiah
Ukiah, California
We have performed procedures enumerated below to be the accompanying Appropriations Limit worksheet of the City of Ukiah, for the year ended June 30, 2021. These procedures, which were agreed to by the City of Ukiah and the League of California Cities (as presented in the publication entitled Agreedupon Procedures Applied to the Appropriations Limitation Prescribed by Article XIIIB of the California Constitution), were performed solely to assist the City in meeting the requirements of Section 1.5 of Article XIIIB of the California Constitution. The City’s management is responsible for the Appropriations Limit worksheet. This agreed-upon procedures engagement was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. The sufficiency of the procedures is solely the responsibility of those parties specified in this report. Consequently, we make no representation regarding the sufficiency of the procedures described below either for the purpose for which this report has been requested or for any other purpose.

The procedures performed and our findings were as follows:

1. We obtained the completed worksheets and compared the limit and annual adjustment factors included in those worksheets to the limit and annual adjustment factors that were adopted by resolution of the City Council. We also compared the population and inflation options included in the aforementioned documents to those that were selected by a recorded vote of the City Council.

Finding: The population and inflation options used by the City as the annual adjustment factors were the annual adjustment factors applicable for the limit calculation for the fiscal year ended June 30, 2020. The change in per capital personal income factor should have been 3.73% instead of 3.85%.

The population change factor should have been 0.20% instead of -0.10%. As a result, the City adopted an appropriations limit $84,656 less than allowable by using the amounts indicated above.

2. For the accompanying Appropriations Limit worksheet, we added last year’s limit to total adjustments and agreed the resulting amount to this year’s limit.

Finding: No exceptions were noted as a result of our procedures.

3. We agreed the current year information presented in the accompanying Appropriations Limit worksheet to the other documents referenced in #1 above.

Attachment 1

2 Finding: No exceptions were noted as a result of our procedures except the City used a population growth factor and per capita personal income factor of -0.10% and 3.85% instead of 0.20% and 3.73%.

4. We agreed the prior year appropriations limit presented in the accompanying Appropriations Limit worksheet to the prior year appropriations limit adopted by the City Council during the prior year.

Finding: No exceptions were noted as a result of our procedures.

We were not engaged to, and did not, perform an examination, the objective of which would be the expression of an opinion on the accompanying Appropriations Limit worksheet. Accordingly, we do not express such an opinion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you. No procedures have been performed with respect to the determination of the appropriations limit for the base year, as defined by the League publication entitled Article XIIIB of the California Constitution.

This report is intended solely for the use of the City Council and management of the City of Ukiah and is not intended to be and should not be used by anyone other than these specified parties. However, this report is a matter of public record and its distribution is not limited.

December 30, 2021
Attachment 1

3 CITY OF UKIAH

APPROPRIATIONS LIMIT COMPUTATION
2020 – 2021
2020 - 2021
Change in Per Capita Personal Income 3.85%
Population Change
County Population Growth -0.10%
A. Change in Per Capita Personal Income Converted to a Ratio 1.0385 B. Population Growth Converted to a Ratio 0.999
Calculation of Growth Factor (A x B) 1.03746
2019 - 2020 Appropriations Limit 44,251,056 $
2020 - 2021 Appropriations Limit
(44,251,056 x 1.03746) 45,908,767 $
Attachment 1

END OF DOCUMENT
Attachment 1

1 Attachment 2

1. Annual Comprehensive Financial Report (ACFR)

1. (Formerly CAFR)

2. What is it?

3. How to read

4. Key takeaways

2. Highlights for the year ended June 30, 2021

3. Audit Reports
2 Attachment 2

1. Daniel Buffalo, MPA, CPA, CGMA | Finance Director

2. Ginny Feth-Michel, CPA | Assistant Finance Director

3. Mary Horger | Financial Services Manager – Procurement, Capital, and Special Projects

4. Olga Keough, CPA | Controller

5. Sarah Brown | Financial Services Manager - Disbursements 3 Attachment 2

• ACFR Annual Comprehensive Financial Report
• GAAP Generally Accepted Accounting Principles
• GASB Governmental Accounting Standards Board
• Measurement Focus Period of time considered.
• Economic resources
• Current financial resources
• Accounting basis The manner in which transactions and balances are recorded and reported.
• Cash
• Accrual (business-like)
• Modified accrual (fund accounting)
4 Attachment 2

5 Attachment 2

How is governmental accounting different
than private-sector accounting?
Private Sector
• To account for the bottom
line, the benefit of the
owner(s)
Governmental
• No owner
• Myriad of interests,
considerations, and
stakeholders
• Many transactions are
different than in the private
sector
e.g. taxes
6 Attachment 2

 A series of self-balancing accounts used to track the flow of resources for a specific or general purpose.
 In other words, think of a fund as a subsidiary of a larger organization.
7 Attachment 2

Balance Sheet:
 Assets
 Deferred outflows of resources
 Liabilities
 Deferred inflows of resources
 Fund balance/net position
Changes to fund balance/net position:
 Revenues
 Expenditures (expenses)
 Other financing sources (uses)
 Transfers
 Other items not considered revenues or expenditures
8 Attachment 2

o Fund balance:
o Assets + Deferred outflows – liabilities - deferred inflows o Concerned only with current financial resources measurement focus o Use only for governmental funds, i.e., general fund, special revenue funds, etc. o Components:
o Nonspendable (resources unavailable in the near future) o Restricted (limited use by an outside party)
o Committed (limited use by the highest level of authority, e.g. ordinance) o Assigned (limited use by some level of authority, i.e. council or management) o Ex: reserves
o Unassigned (no limitation and specific use, really only applicable to the general fund) o Net position:
o Same concept as fund balance, however...
o Is used in context of economic resources measurement focus (full accrual accounting) o Used for City-wide reporting, proprietary funds (e.g., enterprise and internal service funds), and some fiduciary funds (e.g. RDA Successor Agency) o We use “working capital” to approximate fund balance
o Working capital = current assets – current liabilities 9 Attachment 2

Budget
 Where you’re going
Audited Financial reports
 Where you’ve been
 And a qualified CPA is
attesting to that
10 Attachment 2

For a variety of reasons:
A legal document
A planning tool
A control mechanism
A policy document
• Expression of intent
• Communication
A spending plan
An allocation of resources
A performance standard
From an accounting perspective: to account for “non-exchange” transactions.
11 Attachment 2

Annual Comprehensive Financial Report
12 Attachment 2