Ukiah City Council
February 15, 2023

Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 78 Note 12 – Related Organizations (continued)
California Intergovernmental Risk Authority (CIRA) (formerly Redwood Empire Municipal Insurance Fund [REMIF])
A group of Northern California cities participated in an agreement to provide themselves with various levels of liability, property, and worker's compensation insurance. This participation was through a joint powers authority, known as REMIF. As explained previously, the City provides for its general and workers’ compensation insurance needs through REMIF.

REMIF merged with another risk management authority, the Public Agency Risk Sharing Authority of California (PARSAC), on July 1, 2021, forming the California Risk Management Authority (CIRA). The merger enhanced coverage for the City while reducing costs to REMIF member agencies.

CIRA is governed by a Board of Directors comprised of one representative and one alternate from each member agency.

CIRA provides self-funded general liability and workers’ compensation coverage to its 50-member agencies. The liability program covers bodily injury, personal injury, property damage, public officials errors and omission, and wrongful employment practices. Through the liability program, CIRA members are afforded $40 million per occurrence coverage limits through a combination of primary, excess and reinsurance coverage. The workers’ compensation provides coverage for employee injury or illness to statutory limits. CIRA members’ premiums are actuarially determined and allocated to members based on several factors such as payroll, loss experience and administrative expenses.

Premiums paid to CIRA were $2,462,489. During the year, the City received no distribution from CIRA’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.

Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 79 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, 2022. 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
Dora Street Utility Improvement $ 815,390 $ 3,634,867
Dora Street Overlay - 670,787
Ford & Orchard Lift Station - 220,775
Electric Service Center Site Work 2,909,174 186,160
Museum Roof Replacement 318,831 49,516
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 $ 1,336,602
Streets Capital Improvements 790,510
General Capital Projects 3,943,512
Nonmajor governmental funds 1,208,030
Internal service funds 1,156,937
Landfill 195,404
Electric 1,319,394
Water 6,127,646
Wastewater 2,498,301
Nonmajor enterprise funds 875,114
Total $ 19,451,450

Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 80 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 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, 2022:

Redevelopment Successor Private Purpose Trust
Debt Service Activity
Balance Balance Due Within
June 30, 2021 Additions Reductions June 30, 2022 One Year Trust Activities:

Series 2019A Tax Allocation Bonds 954,570 - 318,567 636,003 309,382 Series 2019B Taxable Tax Allocation Bonds 3,908,899 - 403,198 3,505,701 296,440 Total trust fund debt $ 4,863,469 $ - $ 721,766 $ 4,141,703 $ 605,821 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%.

Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 81 Note 14 – Successor Agency Trust, Former Ukiah Redevelopment Agency (continued) Future debt service for Fiduciary Activities at June 30, 2022, is as follows:

Redevelopment Successor Agency
Year Ending
June 30,
Principal Interest Principal Interest Principal Interest 2023 309,382 10,506 296,440 100,234 605,821 110,740
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 - - 558,294 32,261 558,294 32,261
2028-2032 - - 810,760 24,043 810,760 24,043
Total $ 636,003 $ 14,035 $ 3,505,701 $ 370,883 $ 4,141,703 $ 384,918 Due within one year $ 309,382 $ 10,506 $ 296,440 $ 100,234 $ 605,821 $ 110,740 Due after one year 326,621 3,529 3,209,261 270,649 3,535,882 274,178 Total $ 636,003 $ 14,035 $ 3,505,701 $ 370,883 $ 4,141,703 $ 384,918 Series 2019A Tax Allocation
Bonds
Series 2019B Taxable Tax
Allocation Bonds Total
This area intentionally left blank.

Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 82 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 96 – Subscription-Based Information Technology Arrangements: The requirements of this Statement will improve financial reporting by establishing a definition for SBITAs and providing uniform guidance for accounting and financial reporting for transactions that meet that definition. Establishing the capitalization criteria for implementation costs also will reduce diversity and improve comparability in financial reporting by governments. This Statement also will enhance the relevance and reliability of a government’s financial statements by requiring a government to report a subscription asset and subscription liability for SBITA and to disclose essential information about the arrangement.

The disclosures will allow users to understand the scale and important aspects of a government’s SBITA activities and evaluate a government’s obligations and assets resulting from SBITAs. The requirements of this Statement will take effect for financial statements starting with the fiscal year that ends June 30, 2023.

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 a joint powers 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.

Referred to as the Ukiah Valley Fire Authority (“UVFA”), the City and UVFD committed to sharing total operating costs equally; however, UVFD available financial resources restrained it from contributing its equal share. A de facto, temporary 70/30 split has been maintained by both agencies, as UVFD worked to enhance its revenues. Even at that share, UVFD did not have sufficient revenues. The City compensated for that by paying the difference to UVFD. In fiscal year 2021, that amount was $387,757.

For the year ended June 30, 2022, the City ceased making such payments. Total share of operating costs for UVFA were as follows:

Ukiah Valley Fire Authority
Agency Operating Cost Share
Variance
Share ($) Share (%) Share ($) Share (%)
City of Ukiah $ 4,462,724 70.00% $ 3,187,659 50.00% $ 1,275,066 Ukiah Valley Fire Protection District 1,912,593 30.00% 3,187,659 50.00% (1,275,066) Total $ 6,375,317 100.00% $ 6,375,317 100.00% $ -
Current Target
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.

Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 83 Note 16 – Service Contracts (continued)
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, 2022, the City received $40,000 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 323,221 308,582 14,639
Infrastructure 340,353 181,501 158,852
Buildings 115,992 96,217 19,775
Total Assets $ 1,744,850 $ 586,300 $ 1,158,550
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.

Lease Receivable
In prior fiscal years, the City entered into land and building lease agreements with third parties to lease land, property and facilities owned by the City. The initial lease terms ranged from 5 to 14 years. The City currently receives monthly payments from both leases of $9,213. As of June 30, 2022, the City’s receivable for lease payments was $365,038. Also, the City has a deferred inflow of resources associated with leases that will be recognized as revenue over the lease terms. As of June 30, 2022, the balance of the deferred inflow of resources was $365,038.

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, Measurement Period 2021 2020 2019 2018 2017 2016 2015 2014 TOTAL PENSION LIABILITY:

Service Cost $2,093,144 $1,935,834 $1,842,840 $1,808,418 $1,823,230 $1,572,047 $1,612,003 $1,788,902 Interest on Total Pension Liability 7,051,270 6,746,742 6,435,947 6,053,276 5,794,263 5,696,580 5,564,428 5,416,497 Changes of Benefit Terms 0 0 0 0 0 56,535 0 0
Changes of Assumptions 0 0 0 (544,277) 4,693,759 0 (1,318,850) 0 Difference Between Expected and Actual
Experience 447,816 783,147 2,023,144 845,262 (1,456,928) (1,392,062) (1,280,133) 0 Benefit Payments, Including Refunds of Employee
Contributions (5,033,299) (4,866,568) (4,656,678) (4,443,388) (4,133,617) (3,981,386) (4,205,497) (3,795,124) Net Change in Total Pension Liability $4,558,931 $4,599,155 $5,645,253 $3,719,291 $6,720,707 $1,951,714 $371,951 $3,410,275 Total Pension Liability – Beginning 99,641,412 95,042,257 89,397,004 85,677,713 78,957,006 77,005,292 76,633,341 73,223,066 Total Pension Liability – Ending (a)

$104,200,343 $99,641,412 $95,042,257 $89,397,004 $85,677,713 $78,957,006 $77,005,292 $76,633,341 Contributions – Employer $34,638,386 $3,591,800 $3,241,493 $2,941,163 $2,652,462 $2,391,847 $2,156,759 $2,193,059 Contributions – Employee 872,626 852,263 774,314 727,232 659,895 648,121 634,373 779,732 Net Investment Income 18,014,124 2,998,613 3,744,146 4,534,314 5,421,492 246,475 1,106,699 7,445,055 Benefit Payments, Including Refunds of
Employee Contributions (5,033,299) (4,866,568) (4,656,678) (4,443,388) (4,133,617) (3,981,386) (4,205,497) (3,795,124) Net Plan to Plan Resource Movement 0 0 0 (132) 0 0 0 0
Administrative Expense (62,272) (84,369) (40,522) (83,002) (71,957) (30,145) (55,697) 0 Other Miscellaneous Income/(Expense)1 0 0 132 (157,623) 0 0 0 0 Net Change in Fiduciary Net Position $48,429,565 $2,491,739 $3,062,885 $3,518,564 $4,528,275 ($725,088) ($363,363) $6,622,722 Plan Fiduciary Net Position – Beginning2 $62,338,630 $59,846,891 $56,784,006 $53,265,442 $48,737,167 $49,462,255 $49,825,618 $43,202,896 Plan Fiduciary Net Position – Ending (b) 110,768,195 62,338,630 59,846,891 56,784,006 53,265,442 48,737,167 49,462,255 49,825,618 Plan Net Pension Liability/(Asset) – (a)-(b) ($6,567,852) $37,302,782 $35,195,366 $32,612,998 $32,412,271 $30,219,839 $27,543,037 $26,807,723 Plan Fiduciary Net Position as a Percentage of the Total Pension Liability 106.30% 62.56% 62.97% 63.52% 62.17% 61.73% 64.23% 65.02% Covered Payroll3 $10,947,404 $10,045,842 $9,257,248 $8,821,982 $8,412,838 $7,949,673 $8,008,361 $8,340,257 Plan Net Pension Liability/(Asset) as a Percentage of
Covered-Employee Payroll (59.99%) 371.33% 380.19% 369.68% 385.27% 380.14% 343.93% 321.43% 1 During Fiscal Year 2017-18, as a result of Governmental Accounting Standards Board Statement (GASB) No. 75, Accounting and Financial Reporting for Postemployment Benefit Plans Other than Pensions (GASB 75), CalPERS reported its proportionate share of activity related to postemployment benefits for participation in the State of California’s agent OPEB plan. Accordingly, CalPERS recorded a one-time expense as a result of the adoption of GASB 75.

Additionally, CalPERS employees participate in various State of California agent pension plans and during Fiscal Year 2017-18, CalPERS recorded a correction to previously reported financial statements to properly reflect its proportionate share of activity related to pensions in accordance with GASB Statement No. 68, Accounting and Financial Reporting for Pensions (GASB 68). 2 Includes any beginning of year adjustment. 3 Includes one year’s payroll growth using 2.75% payroll growth assumption for fiscal years ended June 30, 2018-21; 3.00% payroll growth assumption for fiscal years ended June 30, 2014- 17. 4 Fiscal year 2015 was the first year of implementation; therefore, only 8 years are shown.

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 2022 2021 2020 2019 2018 2017 2016 2015 2014 Actuarially Determined Contribution $ 2,816,117 $ 3,816,642 $ 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 Contribution2 1,822,048 (34,638,386) (3,591,800) (3,241,493) (2,941,163) (2,652,462) (2,391,847) (2,156,759) (2,193,059) Contribution Deficiency (Excess) $ - $ (30,821,744) $ - $ - $ - $ - $ - $ - $ - Covered Payroll3 $ 10,605,960 $ 10,947,404 $ 10,045,842 $ 9,257,248 $ 8,821,982 $ 8,412,838 $ 7,949,673 $ 8,008,361 $ 8,340,257 Contributions as a Percentage of Covered Payroll3 17.18% 316.41% 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 9 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 year-end. 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% payroll growth assumption for fiscal years ended June 30, 2018-21; 3.00% payroll growth assumption for fiscal years ended June 30, 2014-17.

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
Measurement
Date
June 30, 2021
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% (0.113330)% 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 ($6,129,210) Plan's Covered-Employee Payroll $3,330,571 $3,844,242 $3,434,144 $4,135,089 $4,088,030 $3,928,981 $4,163,203 $4,263,870 Plan's Proportionate Share of the Net
Pension Liability/(Asset) as a Percentage
of its Covered-Employee Payroll
345.97% 322.46% 445.30% 415.61% 418.31% 462.16% 469.75% (143.75)% 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% 108.61% 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 employer-specific 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 8 years are shown.

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
CalPERS
Fiscal Year
2021-22
Actuarially Determined Contributions $1,309,930 $1,520,825 $1,575,086 $1,763,563 $1,950,142 $2,177,282 $345,379 $1,096,762 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) ($1,096,762) Contribution Deficiency (Excess) $0 $0 $0 $0 $0 $0 ($14,993,095) $0 Covered-Employee Payroll $3,844,242 $3,434,144 $4,135,089 $4,088,030 $3,928,981 $4,163,203 $4,263,870 $4,436,794 Contributions as a Percentage of CoveredEmployee Payroll34.08% 44.29% 38.09% 43.14% 49.63% 52.30% 359.73% 24.72% Notes to Schedule:

Contribution Valuation Date:

June 30, 2012 June 30, 201 June 30, 2014 June 30, 2015 June 30, 2016 June 30, 2017 June 30, 2018 June 30, 2019 * Fiscal Year 2015 was the first year of implementation, therefore only 8 years are shown.

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
For the Fiscal Year Ended June 30, 2022
Original Final Actual
Variance with Final
Budget

REVENUES
Property tax $ 3,356,988 $ 3,356,988 $ 3,520,010 $ 163,022 Sales tax 14,815,047 14,815,047 14,553,285 (261,762)
Transient occupancy 1,375,000 1,375,000 1,485,385 110,385 Business license tax 410,000 410,000 508,677 98,677
Other taxes 800 800 888 88
Franchise fees 1,709,601 1,709,601 1,846,595 136,994
Charges for service 2,361,873 2,506,293 3,628,913 1,122,620 Licenses and permits 300,520 300,520 262,422 (38,098)
Use of money and property 201,942 201,942 74,168 (127,774) Intergovernmental 2,424,949 3,041,762 2,540,680 (501,082) Fines penalties and forfeitures 35,000 35,000 28,863 (6,137) Interest, rent, and concessions 2,258 2,258 - (2,258)
Miscellaneous 162,000 256,000 203,611 (52,389)
Total revenues 27,155,978 28,011,211 28,653,497 642,286

EXPENDITURES
Current:

General government 213,574 270,446 119,274 151,172
Public safety 16,072,021 17,240,002 14,288,432 2,951,570 Housing and community development 1,302,174 1,302,174 1,191,167 111,007 Public works 1,566,377 2,062,003 1,766,370 295,633
Parks, buildings, and grounds 1,518,497 2,107,545 1,971,514 136,031 Recreation and culture 1,856,501 1,968,356 3,301,103 (1,332,747) Economic development and redevelopment 19,301 19,301 62,263 (42,962) Total current 22,548,445 24,969,827 22,700,123 2,269,704 Debt service:

Interest 88,181 88,181 88,181 -
Principal 58,252 58,252 58,252 -
Lease principal 130,469 130,469 130,470 (1)
Lease interest 23,233 23,233 23,234 (1)
Total debt service 300,135 300,135 300,137 (2)
Capital outlay:

Public safety 175,000 235,479 118,075 117,404
Public works - 574,454 574,454 -
Parks, buildings, and grounds 12,000 36,997 24,997 12,000 Recreation and culture - 94,000 93,934 66
Total capital outlay 187,000 940,930 811,460 129,470
Total expenditures 23,035,580 26,210,892 23,811,720 2,399,172 Excess (deficiency) of revenues over expenditures 4,120,398 1,800,319 4,841,777 3,041,458

OTHER FINANCING SOURCES (USES)
Transfers in 3,083,290 3,178,808 2,050,814 (1,127,994)
Transfers out (3,641,328) (3,641,328) (4,882,167) (1,240,839) Total other financing sources (uses) (558,038) (462,520) (2,831,353) (2,368,833) Net change in fund balances 3,562,360 1,337,799 2,010,424 672,625 Fund balances - beginning 11,229,529 11,229,529 11,229,529 - Fund balances - ending $ 14,791,889 $ 12,567,328 $ 13,239,953 $ 672,625 Budgeted Amounts

City of Ukiah, California
Financial Section: Other Required Supplementary Information Page | 89 City of Ukiah, California
Notes to Required Supplemental Information
June 30, 2022
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 projectlength 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.

City of Ukiah, California
Financial Section: Supplementary Information Page | 90

SUPPLEMENTARY INFORMATION

COMBINING AND INDIVIDUAL FUND FINANCIAL STATEMENTS AND SCHEDULES City of Ukiah, California
Streets Capital Improvement Budgetary Comparison Schedule Schedule of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual
For the Fiscal Year Ended June 30, 2022
Original Final Actual
Variance with Final
Budget

REVENUES
Use of money and property $ 350 $ 350 $ - $ (350)
Intergovernmental 150,000 150,000 102,274 (47,726)
Total revenues 150,350 150,350 102,274 (48,076)

EXPENDITURES
Current:

Public works 2,844,383 3,023,776 790,262 2,233,514
Total current 2,844,383 3,023,776 790,262 2,233,514
Debt service:

Interest 45,426 45,426 45,427 (1)
Principal 30,009 30,009 30,009 -
Total debt service 75,435 75,435 75,436 (1)
Capital outlay:

Public works - 2,019,190 1,802,568 216,622
Total capital outlay - 2,019,190 1,802,568 216,622
Total expenditures 2,919,818 5,118,401 2,668,266 2,450,135 Excess (deficiency) of revenues over expenditures (2,769,468) (4,968,051) (2,565,992) 2,402,059

OTHER FINANCING SOURCES (USES)
Transfers in 5,281,328 5,281,328 3,120,488 (2,160,840)
Transfers out - - (15,080) (15,080)
Total other financing sources (uses) 5,281,328 5,281,328 3,105,408 (2,175,920) Net change in fund balances 2,511,860 313,277 539,416 226,139 Fund balances - beginning (555,388) (555,388) (555,388) - Fund balances - ending $ 1,956,472 $ (242,111) $ (15,972) $ 226,139 Budgeted Amounts

City of Ukiah, California
Financial Section: Supplementary Information Page | 91
City of Ukiah, California
General Capital Projects
Schedule of Revenues, Expenditures, and Change in Fund Balances Budget and Actual
For the Fiscal Year Ended June 30, 2022
Original Final Actual
Variance with Final
Budget

REVENUES
Use of money and property $ - $ - $ (12,323) $ (12,323) Intergovernmental - 366,424 - (366,424)
Total revenues - 366,424 (12,323) (378,747)

EXPENDITURES
Current:

Public works - 4,028,321 213,136 3,815,185
Total current - 4,028,321 213,136 3,815,185
Debt service:

Issuance costs - - 137,651 (137,651)
Total debt service - - 137,651 (137,651)
Capital outlay:

Public works - 253,393 125,818 127,575
Total capital outlay - 253,393 125,818 127,575
Total expenditures - 4,281,714 476,605 3,805,109
Excess (deficiency) of revenues over expenditures - (3,915,290) (488,928) 3,426,362

OTHER FINANCING SOURCES (USES)
Transfers out - - (965,087) (965,087)
Issuance of debt - 832,777 17,027,366 16,194,589
Total other financing sources (uses) - 832,777 16,062,279 15,229,502 Net change in fund balances - (3,082,513) 15,573,351 18,655,864 Fund balances - beginning - - - -
Fund balances - ending $ - $ (3,082,513) $ 15,573,351 $ 18,655,864 Budgeted Amounts

City of Ukiah, California
Financial Section: Supplementary Information Page | 92
City of Ukiah, California
Pension Debt Service Budgetary Comparison Schedule
Schedule of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual
For the Fiscal Year Ended June 30, 2022
Original Final Actual
Variance with Final
Budget

REVENUES
Charges for service $ 3,526,423 $ 3,526,423 $ - $ (3,526,423) Use of money and property - - (38,424) (38,424)
Total revenues 3,526,423 3,526,423 (38,424) (3,564,847)

EXPENDITURES
Current:

General government - - 1,250 (1,250)
Total current - - 1,250 (1,250)
Debt service:

Interest 2,337,011 2,337,011 1,519,425 817,586
Principal 705,000 705,000 458,357 246,643
Total debt service 3,042,011 3,042,011 1,977,782 1,064,229 Total expenditures 3,042,011 3,042,011 1,979,032 1,062,979 Excess (deficiency) of revenues over expenditures 484,412 484,412 (2,017,456) (2,501,868)

OTHER FINANCING SOURCES (USES)
Transfers in - - 2,450,122 2,450,122
Total other financing sources (uses) - - 2,450,122 2,450,122 Net change in fund balances 484,412 484,412 432,666 (51,746) Fund balances - beginning 3,495,727 3,495,727 3,495,727 - Fund balances - ending $ 3,980,139 $ 3,980,139 $ 3,928,393 $ (51,746) Budgeted Amounts

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 93 Nonmajor Governmental Funds

SPECIAL REVENUE FUNDS
Special Recreation Events This fund accounts for resources that collected and used for specific recreational and community entertainment events, functions, and activities.

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 thirdparty 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.

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

HOME Program Income The HOME Program Income Fund is a special revenue fund used to account for resources accumulated and held resulting from current and prior HOME program 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.

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 95 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 2022.

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.

Solid Waste Mitigation Fund This fund is used to account for resources collected and used for cleanup and abatement of public rights-of-way, City facilities, and other facilities in the city resulting from improper solid waste disposal, abandonment, or other deleterious activities.

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.

General Capital Projects Used to account for bond proceeds and other resources for street and rights-of-way 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.

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 96 Rail Trail Fund To account for activities related to and resources supporting the City’s Rail Trail project.

DEBT SERVICE FUNDS
Debt Service Reserve LBR 2022 This fund is used to account for resources accumulated for debt service of the lease revenue bonds issued in 2022.

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.

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

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City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 98 City of Ukiah, California
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2022
Special Recreation
Events Special Revenue Prop 172 Museum Grant ARRC
Downtown Business
Improvement LMIHF Housing Asset
ASSETS
Cash and investments $ 45,117 $ 14,216 $ 152,704 $ 281 $ 16,870 $ 3,912 $ 1,900,385 Restricted cash and investments - - - - - - 8,980
Accounts receivable - - 28,763 - - - -
Notes receivable - - - - - - 1,490,765
Interest receivable - 4 43 - 5 - 536
Grants and subventions receivable - - - - - - -
Inventories and prepaids - - 19,441 - - - -
Land held for resale - - - - - - 2,435,114
Total assets $ 45,117 $ 14,220 $ 200,951 $ 281 $ 16,875 $ 3,912 $ 5,835,780

LIABILITIES
Accounts payable $ - $ - $ - $ - $ 4,248 $ 3,912 $ -
Accrued payroll liabilities - - - - 544 - -
Due to other funds - - - - - - -
Advance from other funds - - - - 49,601 - -
Total liabilities - - - - 54,393 3,912 -

DEFERRED INFLOWS OF RESOURCES
Unavailable revenues - grants and subventions - - - - - - 90,704 Total deferred inflows of resources - - - - - - 90,704
Total liabilities and deferred inflows of resources - - - - 54,393 3,912 90,704

FUND BALANCES (DEFICITS)
Nonspendable:

Riparian corridor management - - - - - - -
Restricted:

By the State of CA - - - - - - -
Capital projects - - - - - - -
CDBG activities - - - - - - -
Certifications and training - - - - - - -
Debt service reserve - - - - - - -
Housing activities - - - - - - 5,745,076
Project reserve - 14,220 - 281 - - -
Public safety - - 200,951 - - - -
Riparian corridor management - - - - - - -
Special recreation events 45,117 - - - - - -
Streets and rights-of-way - - - - - - -
Committed:

Park development - - - - - - -
Planning activities - - - - - - -
Solid waste management - - - - - - -
Assigned:

Capital projects - - - - - - -
Equipment reserve - - - - - - -
Project reserve - - - - - - -
Unassigned - - - - (37,518) - -
Total fund balances (deficits) 45,117 14,220 200,951 281 (37,518) - 5,745,076 Total liabilities and fund balances (deficits) $ 45,117 $ 14,220 $ 200,951 $ 281 $ 16,875 $ 3,912 $ 5,835,780 (continued)
Special Revenue

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 99 City of Ukiah, California
Combining Balance Sheet
Nonmajor Governmental Funds (cont.)
June 30, 2022
Winter Special Events Advanced Planning
Highway User Tax
(Gas Tax) Signalization
1998 STIP
Augmentation
SB325
Reimbursement S.T.P.

ASSETS
Cash and investments $ 21 $ 329,345 $ 5,305 $ 375,727 $ 3,780 $ 96,004 $ 187,293 Restricted cash and investments - - - - - - -
Accounts receivable - - 89,361 - - - -
Notes receivable - - - - - - -
Interest receivable - 92 - 106 1 28 53
Grants and subventions receivable - 48,517 - - - - -
Inventories and prepaids - - - - - - -
Land held for resale - - - - - - -
Total assets $ 21 $ 377,954 $ 94,666 $ 375,833 $ 3,781 $ 96,032 $ 187,346

LIABILITIES
Accounts payable $ - $ 49,072 $ - $ - $ - $ - $ 175
Accrued payroll liabilities - - - - - - -
Due to other funds 15,785 - 213,211 - 3,765 - -
Advance from other funds 161,805 - - - - - -
Total liabilities 177,590 49,072 213,211 - 3,765 - 175

DEFERRED INFLOWS OF RESOURCES
Unavailable revenues - grants and subventions - 48,517 - - - - - Total deferred inflows of resources - 48,517 - - - - -
Total liabilities and deferred inflows of resources 177,590 97,589 213,211 - 3,765 - 175

FUND BALANCES (DEFICITS)
Nonspendable:

Riparian corridor management - - - - - - -
Restricted:

By the State of CA - - - - 16 - -
Capital projects - - - - - - -
CDBG activities - - - - - - -
Certifications and training - - - - - - -
Debt service reserve - - - - - - -
Housing activities - - - - - - -
Project reserve - - - - - - -
Public safety - - - - - - -
Riparian corridor management - - - - - - -
Special recreation events - - - - - - -
Streets and rights-of-way - - - 375,833 - 96,032 187,171 Committed:

Park development - - - - - - -
Planning activities - 280,365 - - - - -
Solid waste management - - - - - - -
Assigned:

Capital projects - - - - - - -
Equipment reserve - - - - - - -
Project reserve - - - - - - -
Unassigned (177,569) - (118,545) - - - -
Total fund balances (deficits) (177,569) 280,365 (118,545) 375,833 16 96,032 187,171 Total liabilities and fund balances (deficits) $ 21 $ 377,954 $ 94,666 $ 375,833 $ 3,781 $ 96,032 $ 187,346 (continued)
Special Revenue

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 100 City of Ukiah, California
Combining Balance Sheet
Nonmajor Governmental Funds (cont.)
June 30, 2022
Trans-Traffic Congest
Relief
CDBG Program
Income
Home Program
Income
CASP Certification
and Training Asset Seizure
Sup.Law
Enforce.Svc.Fd(Slesf)
Community-Based
Transitional Housing
ASSETS
Cash and investments $ 117 $ 56,910 $ 164,786 $ 51,596 $ 88,791 $ 219,389 $ 263,520 Restricted cash and investments - - - - - - -
Accounts receivable - 10,372 547,070 - 133 - -
Notes receivable - 294,902 8,373,570 - - - -
Interest receivable 1 51 48 15 25 63 74
Grants and subventions receivable - 76,961 - - - - -
Inventories and prepaids - - - - - - -
Land held for resale - - - - - - -
Total assets $ 118 $ 439,196 $ 9,085,474 $ 51,611 $ 88,949 $ 219,452 $ 263,594

LIABILITIES
Accounts payable $ - $ 6,660 $ 462,493 $ - $ - $ - $ -
Accrued payroll liabilities - - - - - 4,814 9,419
Due to other funds - - - - - - -
Advance from other funds - - - - - - -
Total liabilities - 6,660 462,493 - - 4,814 9,419

DEFERRED INFLOWS OF RESOURCES
Unavailable revenues - grants and subventions - 27,389 1,094,096 - - - - Total deferred inflows of resources - 27,389 1,094,096 - - - - Total liabilities and deferred inflows of resources - 34,049 1,556,589 - - 4,814 9,419

FUND BALANCES (DEFICITS)
Nonspendable:

Riparian corridor management - - - - - - -
Restricted:

By the State of CA 118 - - - - - -
Capital projects - - - - - - -
CDBG activities - 405,147 - - - - -
Certifications and training - - - 51,611 - - -
Debt service reserve - - - - - - -
Housing activities - - 7,528,885 - - - -
Project reserve - - - - - - -
Public safety - - - - 88,949 214,638 254,175
Riparian corridor management - - - - - - -
Special recreation events - - - - - - -
Streets and rights-of-way - - - - - - -
Committed:

Park development - - - - - - -
Planning activities - - - - - - -
Solid waste management - - - - - - -
Assigned:

Capital projects - - - - - - -
Equipment reserve - - - - - - -
Project reserve - - - - - - -
Unassigned - - - - - - -
Total fund balances (deficits) 118 405,147 7,528,885 51,611 88,949 214,638 254,175 Total liabilities and fund balances (deficits) $ 118 $ 439,196 $ 9,085,474 $ 51,611 $ 88,949 $ 219,452 $ 263,594 (continued)
Special Revenue

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 101 City of Ukiah, California
Combining Balance Sheet
Nonmajor Governmental Funds (cont.)
June 30, 2022
Asset Forfeiture
11470.2 H&S F
Special Revenue -
Police
American Rescue
Fund Transfer Station
Solid Waste Mitigation
Fund Equipment Reserve
Special Projects
Reserve
ASSETS
Cash and investments $ 60,878 $ 745 $ 548 $ 391,023 $ 560 $ 374,923 $ 872,856 Restricted cash and investments - - - - - - -
Accounts receivable - - - 95,385 8,723 - -
Notes receivable - - - - - - -
Interest receivable 17 36 508 111 - 106 248
Grants and subventions receivable - - - - - - -
Inventories and prepaids - - - - - - -
Land held for resale - - - - - - -
Total assets $ 60,895 $ 781 $ 1,056 $ 486,519 $ 9,283 $ 375,029 $ 873,104

LIABILITIES
Accounts payable $ - $ - $ - $ - $ - $ - $ -
Accrued payroll liabilities - - - - - - -
Due to other funds - - 30,000 - 30,000 - -
Advance from other funds - - - - - - -
Total liabilities - - 30,000 - 30,000 - -

DEFERRED INFLOWS OF RESOURCES
Unavailable revenues - grants and subventions - - - - - - - Total deferred inflows of resources - - - - - - -
Total liabilities and deferred inflows of resources - - 30,000 - 30,000 - -

FUND BALANCES (DEFICITS)
Nonspendable:

Riparian corridor management - - - - - - -
Restricted:

By the State of CA - - - - - - -
Capital projects - - - - - - -
CDBG activities - - - - - - -
Certifications and training - - - - - - -
Debt service reserve - - - - - - -
Housing activities - - - - - - -
Project reserve - - - - - - -
Public safety 60,895 781 - - - - -
Riparian corridor management - - - - - - -
Special recreation events - - - - - - -
Streets and rights-of-way - - - - - - -
Committed:

Park development - - - - - - -
Planning activities - - - - - - -
Solid waste management - - - 486,519 - - -
Assigned:

Capital projects - - - - - - -
Equipment reserve - - - - - 375,029 -
Project reserve - - - - - - 873,104
Unassigned - - (28,944) - (20,717) - -
Total fund balances (deficits) 60,895 781 (28,944) 486,519 (20,717) 375,029 873,104 Total liabilities and fund balances (deficits) $ 60,895 $ 781 $ 1,056 $ 486,519 $ 9,283 $ 375,029 $ 873,104 (continued)
Special Revenue Capital Projects

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 102 City of Ukiah, California
Combining Balance Sheet
Nonmajor Governmental Funds (cont.)
June 30, 2022
Park Development
Fees Anton Stadium Observatory Park
Playground & Park
Amenities Swimming Pool Riverside Park Skate Park
ASSETS
Cash and investments $ 35,637 $ 11,340 $ 2,444 $ 2,647 $ 584 $ 28,379 $ 11,734 Restricted cash and investments - - - - - - -
Accounts receivable 1,000 - - - - - -
Notes receivable - - - - - - -
Interest receivable 10 3 1 1 - 8 3
Grants and subventions receivable - - - - - 60,774 -
Inventories and prepaids - - - - - - -
Land held for resale - - - - - - -
Total assets $ 36,647 $ 11,343 $ 2,445 $ 2,648 $ 584 $ 89,161 $ 11,737

LIABILITIES
Accounts payable $ - $ - $ - $ - $ - $ 2,559 $ -
Accrued payroll liabilities - - - - - - -
Due to other funds - - - - - 66,500 -
Advance from other funds - - - - - - -
Total liabilities - - - - - 69,059 -

DEFERRED INFLOWS OF RESOURCES
Unavailable revenues - grants and subventions - - - - - 60,774 - Total deferred inflows of resources - - - - - 60,774 -
Total liabilities and deferred inflows of resources - - - - - 129,833 -

FUND BALANCES (DEFICITS)
Nonspendable:

Riparian corridor management - - - - - - -
Restricted:

By the State of CA - - - - - - -
Capital projects - - - - 584 - -
CDBG activities - - - - - - -
Certifications and training - - - - - - -
Debt service reserve - - - - - - -
Housing activities - - - - - - -
Project reserve - - - - - - -
Public safety - - - - - - -
Riparian corridor management - - - - - - -
Special recreation events - - - - - - -
Streets and rights-of-way - - - - - - -
Committed:

Park development 36,647 - - - - - -
Planning activities - - - - - - -
Solid waste management - - - - - - -
Assigned:

Capital projects - 11,343 2,445 2,648 - - 11,737
Equipment reserve - - - - - - -
Project reserve - - - - - - -
Unassigned - - - - - (40,672) -
Total fund balances (deficits) 36,647 11,343 2,445 2,648 584 (40,672) 11,737 Total liabilities and fund balances (deficits) $ 36,647 $ 11,343 $ 2,445 $ 2,648 $ 584 $ 89,161 $ 11,737 (continued)
Capital Projects

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 103 City of Ukiah, California
Combining Balance Sheet
Nonmajor Governmental Funds (cont.)
June 30, 2022
Debt Service Permanent
Softball Complex Rail Trail

DEBT SERVICE
RESERVE 2022 LRB
Riparian Corridor
Enhancement
Total Nonmajor
Governmental Funds
ASSETS
Cash and investments $ 6,749 $ 1 $ 2,450,728 $ 144,309 $ 8,372,154 Restricted cash and investments - - - - 8,980
Accounts receivable - - - - 780,807
Notes receivable - - - - 10,159,237
Interest receivable 2 - - 41 2,240
Grants and subventions receivable - 307,076 - - 493,328 Inventories and prepaids - - - - 19,441
Land held for resale - - - - 2,435,114
Total assets $ 6,751 $ 307,077 $ 2,450,728 $ 144,350 $ 22,271,301

LIABILITIES
Accounts payable $ - $ 28,360 $ - $ - $ 557,479
Accrued payroll liabilities - - - - 14,777
Due to other funds - 152,618 - - 511,879
Advance from other funds - 147,741 - - 359,147
Total liabilities - 328,719 - - 1,443,282

DEFERRED INFLOWS OF RESOURCES
Unavailable revenues - grants and subventions - 307,076 - - 1,628,556 Total deferred inflows of resources - 307,076 - - 1,628,556 Total liabilities and deferred inflows of resources - 635,795 - - 3,071,838

FUND BALANCES (DEFICITS)
Nonspendable:

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

By the State of CA - - - - 134
Capital projects - - - - 584
CDBG activities - - - - 405,147
Certifications and training - - - - 51,611
Debt service reserve - - 2,450,728 - 2,450,728
Housing activities - - - - 13,273,961
Project reserve - - - - 14,501
Public safety - - - - 820,389
Riparian corridor management - - - 6,774 6,774
Special recreation events - - - - 45,117
Streets and rights-of-way - - - - 659,036
Committed:

Park development - - - - 36,647
Planning activities - - - - 280,365
Solid waste management - - - - 486,519
Assigned:

Capital projects 6,751 - - - 34,924
Equipment reserve - - - - 375,029
Project reserve - - - - 873,104
Unassigned - (328,718) - - (752,683)
Total fund balances (deficits) 6,751 (328,718) 2,450,728 144,350 19,199,463 Total liabilities and fund balances (deficits) $ 6,751 $ 307,077 $ 2,450,728 $ 144,350 $ 22,271,301 Capital Projects

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 104 City of Ukiah, California
Combining Statement of Revenues, Expenditures, and Changes in Fund Balance Nonmajor Governmental Funds
Year Ended June 30, 2022
Special Recreation
Events Special Revenue Prop 172 Museum Grant ARRC
Downtown Business
Improvement LMIHF Housing Asset

REVENUES
Business license tax $ - $ - $ - $ - $ - $ 24,976 $ -
Charges for service 5,352 - - - - - -
Use of money and property - (160) (2,280) (3) 57,903 - 20,563 Intergovernmental - - 164,245 - - - -
Interest, rent, and concessions - - - - - - -
Miscellaneous - - - - 20,004 - -
Program income 39,915 - - - - - -
Payments to City for services provided - - - - - - -
Total revenues 45,267 (160) 161,965 (3) 77,907 24,976 20,563

EXPENDITURES
Current:

General government - - - - - - -
Public safety - - 37,062 - - - -
Housing and community development - - - - - - -
Public works - - - - - - -
Parks, buildings, and grounds - - - - - - -
Recreation and culture 150 - - - 77,061 - -
Economic development and redevelopment - - - - - 22,010 - Debt service:

Interest - - 7,715 - - - -
Capital outlay:

Public safety - - 30,834 - - - -
Public works - - - - - - -
Recreation and culture - - - - - - -
Total expenditures 150 - 75,611 - 77,061 22,010 -
Excess (deficiency) of revenues
over expenditures 45,117 (160) 86,354 (3) 846 2,966 20,563

OTHER FINANCING SOURCES (USES)
Transfers in - - - - - 13,450 -
Transfers out - - - - - - -
Total other financing sources (uses) - - - - - 13,450 - Net change in fund balances 45,117 (160) 86,354 (3) 846 16,416 20,563 Fund balances - beginning - 14,380 114,597 284 (38,364) (16,416) 5,724,513 Fund balances - ending $ 45,117 $ 14,220 $ 200,951 $ 281 $ (37,518) $ - $ 5,745,076 (continued)
Special Revenue

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 105 City of Ukiah, California
Combining Statement of Revenues, Expenditures, and Changes in Fund Balance Nonmajor Governmental Funds (cont.)
Year Ended June 30, 2022
Winter Special Events Advanced Planning
Highway User Tax
(Gas Tax) Signalization
1998 STIP
Augmentation
SB325
Reimbursement S.T.P.

REVENUES
Business license tax $ - $ - $ - $ - $ - $ - $ -
Charges for service 180,078 37,139 - - - - -
Use of money and property 3 (4,098) (3) (4,405) (6) (1,132) (2,584) Intergovernmental - 116,055 717,806 - - - 407,602
Interest, rent, and concessions - - - - - - -
Miscellaneous - - - - - - -
Program income - - - - - - -
Payments to City for services provided - - - - - - -
Total revenues 180,081 149,096 717,803 (4,405) (6) (1,132) 405,018

EXPENDITURES
Current:

General government - - - - - - -
Public safety - - - - - - -
Housing and community development - 165,372 - - - - -
Public works - - 11,371 1,066 - 5,815 -
Parks, buildings, and grounds - - - - - - -
Recreation and culture 345,015 - - - - - -
Economic development and redevelopment - - - - - - -
Debt service:

Interest - - - - - - -
Capital outlay:

Public safety - - - - - - -
Public works - - 318,993 - - - 387,723
Recreation and culture - - - - - - -
Total expenditures 345,015 165,372 330,364 1,066 - 5,815 387,723 Excess (deficiency) of revenues
over expenditures (164,934) (16,276) 387,439 (5,471) (6) (6,947) 17,295

OTHER FINANCING SOURCES (USES)
Transfers in - - - - - - -
Transfers out - - (4,000) - - - -
Total other financing sources (uses) - - (4,000) - - - - Net change in fund balances (164,934) (16,276) 383,439 (5,471) (6) (6,947) 17,295 Fund balances - beginning (12,635) 296,641 (501,984) 381,304 22 102,979 169,876 Fund balances - ending $ (177,569) $ 280,365 $ (118,545) $ 375,833 $ 16 $ 96,032 $ 187,171 (continued)
Special Revenue

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 106 City of Ukiah, California
Combining Statement of Revenues, Expenditures, and Changes in Fund Balance Nonmajor Governmental Funds (cont.)
Year Ended June 30, 2022
Trans-Traffic Congest
Relief
CDBG Program
Income
Home Program
Income
CASP Certification
and Training Asset Seizure
Sup.Law
Enforce.Svc.Fd(Slesf)
Community-Based
Transitional Housing

REVENUES
Business license tax $ - $ - $ - $ - $ - $ - $ -
Charges for service - - - - - - -
Use of money and property 71 35,890 (18,318) (631) (1,072) (2,762) (2,624) Intergovernmental - 92,095 547,070 6,376 42,367 161,285 - Interest, rent, and concessions - - - - - - -
Miscellaneous - - - - - - -
Program income - - - - - - -
Payments to City for services provided - - - - - - -
Total revenues 71 127,985 528,752 5,745 41,295 158,523 (2,624)

EXPENDITURES
Current:

General government - - - - - - -
Public safety - - - - 47,067 112,768 194,109
Housing and community development - 183,908 513,070 4,505 - - 2 Public works - - - - - - -
Parks, buildings, and grounds - - - - - - -
Recreation and culture - - - - - - -
Economic development and redevelopment - - - - - - -
Debt service:

Interest - - - - - - -
Capital outlay:

Public safety - - - - - - -
Public works - - - - - - -
Recreation and culture - - - - - - -
Total expenditures - 183,908 513,070 4,505 47,067 112,768 194,111 Excess (deficiency) of revenues
over expenditures 71 (55,923) 15,682 1,240 (5,772) 45,755 (196,735)

OTHER FINANCING SOURCES (USES)
Transfers in - - - - - - -
Transfers out - - - - - (9,892) (15,961)
Total other financing sources (uses) - - - - - (9,892) (15,961) Net change in fund balances 71 (55,923) 15,682 1,240 (5,772) 35,863 (212,696) Fund balances - beginning 47 461,070 7,513,203 50,371 94,721 178,775 466,871 Fund balances - ending $ 118 $ 405,147 $ 7,528,885 $ 51,611 $ 88,949 $ 214,638 $ 254,175 (continued)
Special Revenue

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 Nonmajor Governmental Funds (cont.)
Year Ended June 30, 2022
Asset Forfeiture
11470.2 H&S F
Special Revenue -
Police
American Rescue
Fund Transfer Station
Solid Waste Mitigation
Fund Equipment Reserve
Special Projects
Reserve

REVENUES
Business license tax $ - $ - $ - $ - $ - $ - $ -
Charges for service - - - - - - -
Use of money and property (714) (1,707) (20,770) 409,730 - (4,426) (10,999) Intergovernmental - 125,000 1,913,172 - - - -
Interest, rent, and concessions - - - - - - -
Miscellaneous - - - - - - -
Program income - - - - - - -
Payments to City for services provided - - - - 8,723 - - Total revenues (714) 123,293 1,892,402 409,730 8,723 (4,426) (10,999)

EXPENDITURES
Current:

General government - - - - - 1,113 1,500
Public safety 1,062 128 - - - - -
Housing and community development - - - - - - -
Public works - - - - 29,440 - -
Parks, buildings, and grounds - - - - - - -
Recreation and culture - - - - - - 3,014
Economic development and redevelopment - - - - - - -
Debt service:

Interest - - - - - - -
Capital outlay:

Public safety - - - - - - -
Public works - - - - - - -
Recreation and culture - - - - - - -
Total expenditures 1,062 128 - - 29,440 1,113 4,514
Excess (deficiency) of revenues
over expenditures (1,776) 123,165 1,892,402 409,730 (20,717) (5,539) (15,513)

OTHER FINANCING SOURCES (USES)
Transfers in - - - - - - -
Transfers out - (125,000) (1,921,814) - - - -
Total other financing sources (uses) - (125,000) (1,921,814) - - - - Net change in fund balances (1,776) (1,835) (29,412) 409,730 (20,717) (5,539) (15,513) Fund balances - beginning 62,671 2,616 468 76,789 - 380,568 888,617 Fund balances - ending $ 60,895 $ 781 $ (28,944) $ 486,519 $ (20,717) $ 375,029 $ 873,104 (continued)
Special Revenue Capital Projects

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 Nonmajor Governmental Funds (cont.)
Year Ended June 30, 2022
Park Development
Fees Anton Stadium Observatory Park
Playground & Park
Amenities Swimming Pool Riverside Park Skate Park

REVENUES
Business license tax $ - $ - $ - $ - $ - $ - $ -
Charges for service 2,946 - - - - - -
Use of money and property (400) (131) (29) (31) (7) (437) (137) Intergovernmental - - - - - 21,645 -
Interest, rent, and concessions - - - - - - -
Miscellaneous - - - - - - -
Program income - - - - - - -
Payments to City for services provided - - - - - - -
Total revenues 2,546 (131) (29) (31) (7) 21,208 (137)

EXPENDITURES
Current:

General government - - - - - - -
Public safety - - - - - - -
Housing and community development - - - - - - -
Public works - - - - - - -
Parks, buildings, and grounds 8,104 - - 9 2 - 32
Recreation and culture - 32 - - - - -
Economic development and redevelopment - - - - - - -
Debt service:

Interest - - - - - - -
Capital outlay:

Public safety - - - - - - -
Public works - - - - - - -
Recreation and culture - - - - - 67,913 -
Total expenditures 8,104 32 - 9 2 67,913 32
Excess (deficiency) of revenues
over expenditures (5,558) (163) (29) (40) (9) (46,705) (169)

OTHER FINANCING SOURCES (USES)
Transfers in - - - - 136,349 - -
Transfers out - - - - - - -
Total other financing sources (uses) - - - - 136,349 - - Net change in fund balances (5,558) (163) (29) (40) 136,340 (46,705) (169) Fund balances - beginning 42,205 11,506 2,474 2,688 (135,756) 6,033 11,906 Fund balances - ending $ 36,647 $ 11,343 $ 2,445 $ 2,648 $ 584 $ (40,672) $ 11,737 (continued)
Capital Projects

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 Nonmajor Governmental Funds (cont.)
Year Ended June 30, 2022
Debt Service Permanent
Softball Complex Rail Trail
Debt Service Reserve
2022 LRB
Riparian Corridor
Enhancement
Total Nonmajor
Governmental Funds

REVENUES
Business license tax $ - $ - $ - $ - $ 24,976
Charges for service - - - - 225,515
Use of money and property (79) - - (1,686) 442,529
Intergovernmental - - - - 4,314,718
Interest, rent, and concessions - 445 - - 445
Miscellaneous - - - - 20,004
Program income - - - - 39,915
Payments to City for services provided - - - - 8,723
Total revenues (79) 445 - (1,686) 5,076,825

EXPENDITURES
Current:

General government - - - - 2,613
Public safety - - - - 392,196
Housing and community development - - - - 866,857
Public works - 307,076 - - 354,768
Parks, buildings, and grounds 17 - - - 8,164
Recreation and culture - - - - 425,272
Economic development and redevelopment - - - - 22,010
Debt service:

Interest - - - - 7,715
Capital outlay:

Public safety - - - - 30,834
Public works - - - - 706,716
Recreation and culture - - - - 67,913
Total expenditures 17 307,076 - - 2,885,058
Excess (deficiency) of revenues
over expenditures (96) (306,631) - (1,686) 2,191,767

OTHER FINANCING SOURCES (USES)
Transfers in - - 2,450,728 - 2,600,527
Transfers out - - - - (2,076,667)
Total other financing sources (uses) - - 2,450,728 - 523,860 Net change in fund balances (96) (306,631) 2,450,728 (1,686) 2,715,627 Fund balances - beginning 6,847 (22,087) - 146,036 16,483,836 Fund balances - ending $ 6,751 $ (328,718) $ 2,450,728 $ 144,350 $ 19,199,463 Capital Projects

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 110 Governmental Fund Budget Comparisons
City of Ukiah, California
Special Recreation Events
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
For the Fiscal Year Ended June 30, 2022
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Business license tax $ - $ - $ - $ -
Charges for service - - 5,352 5,352
Grants contributions and donations - - - -
Use of money and property - - - -
Intergovernmental - - - -
Miscellaneous - - - -
Program income - - 39,915 39,915
Payments to City for services provided - - - -
Total revenues - - 45,267 45,267

EXPENDITURES
Current:

General government - - - -
Public safety - - - -
Housing and community development - - - -
Public works - - - -
Recreation and culture - - 150 (150)
Economic development and redevelopment - - - -
Total current - - 150 (150)
Debt service:

Interest - - - -
Total debt service - - - -
Capital outlay:

Public safety - - - -
Public works - - - -
Total capital outlay - - - -
Total expenditures - - 150 (150)
Excess (deficiency) of revenues over expenditures - - 45,117 45,117

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses) - - - -
Net change in fund balances - - 45,117 45,117
Fund balances - beginning - - - -
Fund balances - ending $ - $ - $ 45,117 $ 45,117
Special Recreation Events

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 111 City of Ukiah, California
Special Revenue Fund
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
For the Fiscal Year Ended June 30, 2022
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Business license tax $ - $ - $ - $ -
Charges for service - - - -
Grants contributions and donations - - - -
Use of money and property - - (160) (160)
Intergovernmental - - - -
Miscellaneous - - - -
Program income - - - -
Payments to City for services provided - - - -
Total revenues - - (160) (160)

EXPENDITURES
Current:

General government - - - -
Public safety - - - -
Housing and community development - - - -
Public works - - - -
Recreation and culture - - - -
Economic development and redevelopment - - - -
Total current - - - -
Debt service:

Interest - - - -
Total debt service - - - -
Capital outlay:

Public safety - - - -
Public works - - - -
Total capital outlay - - - -
Total expenditures - - - -
Excess (deficiency) of revenues over expenditures - - (160) (160)

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses) - - - -
Net change in fund balances - - (160) (160)
Fund balances - beginning 14,380 14,380 14,380 -
Fund balances - ending $ 14,380 $ 14,380 $ 14,220 $ (160) Special Revenue

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 112 City of Ukiah, California
Prop 172
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
For the Fiscal Year Ended June 30, 2022
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Business license tax $ - $ - $ - $ -
Charges for service - - - -
Grants contributions and donations - - - -
Use of money and property 1,000 1,000 (2,280) (3,280)
Intergovernmental 42,100 42,100 164,245 122,145
Miscellaneous - - - -
Program income - - - -
Payments to City for services provided - - - -
Total revenues 43,100 43,100 161,965 118,865

EXPENDITURES
Current:

General government - - - -
Public safety 15,584 21,479 37,062 (15,583)
Housing and community development - - - -
Public works - - - -
Recreation and culture - - - -
Economic development and redevelopment - - - -
Total current 15,584 21,479 37,062 (15,583)
Debt service:

Interest 3,858 3,858 7,715 (3,857)
Total debt service 3,858 3,858 7,715 (3,857)
Capital outlay:

Public safety 16,500 16,500 30,834 (14,334)
Public works - - - -
Total capital outlay 16,500 16,500 30,834 (14,334)
Total expenditures 35,942 41,837 75,611 (33,774)
Excess (deficiency) of revenues over expenditures 7,158 1,263 86,354 85,091

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out (100,000) (100,000) - 100,000
Total other financing sources (uses) (100,000) (100,000) - 100,000 Net change in fund balances (92,842) (98,737) 86,354 185,091 Fund balances - beginning 114,597 114,597 114,597 -
Fund balances - ending $ 21,755 $ 15,860 $ 200,951 $ 185,091 Prop 172

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 113 City of Ukiah, California
Museum Grant Fund
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
For the Fiscal Year Ended June 30, 2022
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Business license tax $ - $ - $ - $ -
Charges for service - - - -
Grants contributions and donations - - - -
Use of money and property - - (3) (3)
Intergovernmental - - - -
Miscellaneous - - - -
Program income - - - -
Payments to City for services provided - - - -
Total revenues - - (3) (3)

EXPENDITURES
Current:

General government - - - -
Public safety - - - -
Housing and community development - - - -
Public works - - - -
Recreation and culture - - - -
Economic development and redevelopment - - - -
Total current - - - -
Debt service:

Interest - - - -
Total debt service - - - -
Capital outlay:

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

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses) - - - -
Net change in fund balances - - (3) (3)
Fund balances - beginning 284 284 284 -
Fund balances - ending $ 284 $ 284 $ 281 $ (3)
Museum Grant

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 114 City of Ukiah, California
ARRC
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
For the Fiscal Year Ended June 30, 2022
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Business license tax $ - $ - $ - $ -
Charges for service - - - -
Grants contributions and donations - - - -
Use of money and property 55,100 55,100 57,903 2,803
Intergovernmental - - - -
Miscellaneous 20,000 20,000 20,004 4
Program income - - - -
Payments to City for services provided - - - -
Total revenues 75,100 75,100 77,907 2,807

EXPENDITURES
Current:

General government - - - -
Public safety - - - -
Housing and community development - - - -
Public works - - - -
Recreation and culture 75,249 75,249 77,061 (1,812)
Economic development and redevelopment - - - -
Total current 75,249 75,249 77,061 (1,812)
Debt service:

Interest - - - -
Total debt service - - - -
Capital outlay:

Public safety - - - -
Public works - - - -
Total capital outlay - - - -
Total expenditures 75,249 75,249 77,061 (1,812)
Excess (deficiency) of revenues over expenditures (149) (149) 846 995

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses) - - - -
Net change in fund balances (149) (149) 846 995
Fund balances - beginning (38,365) (38,365) (38,364) -
Fund balances - ending $ (38,514) $ (38,514) $ (37,518) $ 996 ARRC

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 115 City of Ukiah, California
Downtown Business Improvement
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
For the Fiscal Year Ended June 30, 2022
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Business license tax $ 20,864 $ 20,864 $ 24,976 $ 4,112 Charges for service - - - -
Grants contributions and donations - - - -
Use of money and property - - - -
Intergovernmental - - - -
Miscellaneous - - - -
Program income - - - -
Payments to City for services provided - - - -
Total revenues 20,864 20,864 24,976 4,112

EXPENDITURES
Current:

General government - - - -
Public safety - - - -
Housing and community development - - - -
Public works - - - -
Recreation and culture - - - -
Economic development and redevelopment 12,050 12,050 22,010 (9,960) Total current 12,050 12,050 22,010 (9,960)
Debt service:

Interest - - - -
Total debt service - - - -
Capital outlay:

Public safety - - - -
Public works - - - -
Total capital outlay - - - -
Total expenditures 12,050 12,050 22,010 (9,960)
Excess (deficiency) of revenues over expenditures 8,814 8,814 2,966 (5,848)

OTHER FINANCING SOURCES (USES)
Transfers in - - 13,450 13,450
Transfers out - - - -
Total other financing sources (uses) - - 13,450 13,450
Net change in fund balances 8,814 8,814 16,416 7,602
Fund balances - beginning (16,417) (16,417) (16,416) -
Fund balances - ending $ (7,603) $ (7,603) $ - $ 7,603
Downtown Business Improvement

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 116 City of Ukiah, California
Low-Mod Income Housing Fund (LMIHF)
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
For the Fiscal Year Ended June 30, 2022
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Business license tax $ - $ - $ - $ -
Charges for service - - - -
Grants contributions and donations - - - -
Use of money and property 98,586 98,586 20,563 (78,023) Intergovernmental - - - -
Miscellaneous - - - -
Program income - - - -
Payments to City for services provided - - - -
Total revenues 98,586 98,586 20,563 (78,023)

EXPENDITURES
Current:

General government - - - -
Public safety - - - -
Housing and community development 531,000 531,000 - 531,000 Public works - - - -
Recreation and culture - - - -
Economic development and redevelopment - - - -
Total current 531,000 531,000 - 531,000
Debt service:

Interest - - - -
Total debt service - - - -
Capital outlay:

Public safety - - - -
Public works - - - -
Total capital outlay - - - -
Total expenditures 531,000 531,000 - 531,000
Excess (deficiency) of revenues over expenditures (432,414) (432,414) 20,563 452,977

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses) - - - -
Net change in fund balances (432,414) (432,414) 20,563 452,977 Fund balances - beginning 5,724,514 5,724,514 5,724,513 - Fund balances - ending $ 5,292,100 $ 5,292,100 $ 5,745,076 $ 452,976 LMIHF Housing Asset

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 117 City of Ukiah, California
Winter Special Events
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
For the Fiscal Year Ended June 30, 2022
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Business license tax $ - $ - $ - $ -
Charges for service - 180,078 180,078 -
Grants contributions and donations - 50,000 - (50,000)
Use of money and property - - 3 3
Intergovernmental - - - -
Miscellaneous - - - -
Program income - - - -
Payments to City for services provided - - - -
Total revenues - 230,078 180,081 (49,997)

EXPENDITURES
Current:

General government - - - -
Public safety - - - -
Housing and community development - - - -
Public works - - - -
Recreation and culture - 306,535 345,015 (38,480)
Economic development and redevelopment - - - -
Total current - 306,535 345,015 (38,480)
Debt service:

Interest - - - -
Total debt service - - - -
Capital outlay:

Public safety - - - -
Public works - - - -
Total capital outlay - - - -
Total expenditures - 306,535 345,015 (38,480)
Excess (deficiency) of revenues over expenditures - (76,457) (164,934) (88,477)

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses) - - - -
Net change in fund balances - (76,457) (164,934) (88,477) Fund balances - beginning (12,636) (12,636) (12,635) -
Fund balances - ending $ (12,636) $ (89,093) $ (177,569) $ (88,476) Winter Special Events

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 118 City of Ukiah, California
Advanced Planning
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
For the Fiscal Year Ended June 30, 2022
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Business license tax $ - $ - $ - $ -
Charges for service - - 37,139 37,139
Grants contributions and donations - - - -
Use of money and property 2,727 2,727 (4,098) (6,825)
Intergovernmental 145,000 145,000 116,055 (28,945)
Miscellaneous - - - -
Program income - - - -
Payments to City for services provided - - - -
Total revenues 147,727 147,727 149,096 1,369

EXPENDITURES
Current:

General government - - - -
Public safety - - - -
Housing and community development 68,198 375,678 165,372 210,306 Public works - - - -
Recreation and culture - - - -
Economic development and redevelopment - - - -
Total current 68,198 375,678 165,372 210,306
Debt service:

Interest - - - -
Total debt service - - - -
Capital outlay:

Public safety - - - -
Public works - - - -
Total capital outlay - - - -
Total expenditures 68,198 375,678 165,372 210,306
Excess (deficiency) of revenues over expenditures 79,529 (227,951) (16,276) 211,675

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses) - - - -
Net change in fund balances 79,529 (227,951) (16,276) 211,675 Fund balances - beginning 296,641 296,641 296,641 -
Fund balances - ending $ 376,170 $ 68,690 $ 280,365 $ 211,675 Advanced Planning

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 119 City of Ukiah, California
Highway User Tax (Gas Tax)
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
For the Fiscal Year Ended June 30, 2022
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Business license tax $ - $ - $ - $ -
Charges for service - - - -
Grants contributions and donations - - - -
Use of money and property 150 150 (3) (153)
Intergovernmental 707,108 707,108 717,806 10,698
Miscellaneous - - - -
Program income - - - -
Payments to City for services provided - - - -
Total revenues 707,258 707,258 717,803 10,545

EXPENDITURES
Current:

General government - - - -
Public safety - - - -
Housing and community development - - - -
Public works 85,859 85,859 11,371 74,488
Recreation and culture - - - -
Economic development and redevelopment - - - -
Total current 85,859 85,859 11,371 74,488
Debt service:

Interest - - - -
Total debt service - - - -
Capital outlay:

Public safety - - - -
Public works - 318,993 318,993 -
Total capital outlay - 318,993 318,993 -
Total expenditures 85,859 404,852 330,364 74,488
Excess (deficiency) of revenues over expenditures 621,399 302,406 387,439 85,033

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out (4,000) (4,000) (4,000) -
Total other financing sources (uses) (4,000) (4,000) (4,000) - Net change in fund balances 617,399 298,406 383,439 85,033 Fund balances - beginning (501,984) (501,984) (501,984) - Fund balances - ending $ 115,415 $ (203,578) $ (118,545) $ 85,033 Highway User Tax (Gas Tax)

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 120 City of Ukiah, California
Signalization
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
For the Fiscal Year Ended June 30, 2022
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Business license tax $ - $ - $ - $ -
Charges for service - - - -
Grants contributions and donations - - - -
Use of money and property 5,000 5,000 (4,405) (9,405)
Intergovernmental - - - -
Miscellaneous - - - -
Program income - - - -
Payments to City for services provided - - - -
Total revenues 5,000 5,000 (4,405) (9,405)

EXPENDITURES
Current:

General government - - - -
Public safety - - - -
Housing and community development - - - -
Public works 1,047 1,047 1,066 (19)
Recreation and culture - - - -
Economic development and redevelopment - - - -
Total current 1,047 1,047 1,066 (19)
Debt service:

Interest - - - -
Total debt service - - - -
Capital outlay:

Public safety - - - -
Public works - - - -
Total capital outlay - - - -
Total expenditures 1,047 1,047 1,066 (19)
Excess (deficiency) of revenues over expenditures 3,953 3,953 (5,471) (9,424)

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses) - - - -
Net change in fund balances 3,953 3,953 (5,471) (9,424) Fund balances - beginning 381,304 381,304 381,304 -
Fund balances - ending $ 385,257 $ 385,257 $ 375,833 $ (9,424) Signalization

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 121 City of Ukiah, California
1998 STIP Augmentation
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
For the Fiscal Year Ended June 30, 2022
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Business license tax $ - $ - $ - $ -
Charges for service - - - -
Grants contributions and donations - - - -
Use of money and property - - (6) (6)
Intergovernmental - - - -
Miscellaneous - - - -
Program income - - - -
Payments to City for services provided - - - -
Total revenues - - (6) (6)

EXPENDITURES
Current:

General government - - - -
Public safety - - - -
Housing and community development - - - -
Public works - - - -
Recreation and culture - - - -
Economic development and redevelopment - - - -
Total current - - - -
Debt service:

Interest - - - -
Total debt service - - - -
Capital outlay:

Public safety - - - -
Public works - - - -
Total capital outlay - - - -
Total expenditures - - - -
Excess (deficiency) of revenues over expenditures - - (6) (6)

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses) - - - -
Net change in fund balances - - (6) (6)
Fund balances - beginning 23 23 22 -
Fund balances - ending $ 23 $ 23 $ 16 $ (7)
1998 STIP Augmentation

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 122 City of Ukiah, California
SB 325 Reimbursement
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
For the Fiscal Year Ended June 30, 2022
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Business license tax $ - $ - $ - $ -
Charges for service - - - -
Grants contributions and donations - - - -
Use of money and property - - (1,132) (1,132)
Intergovernmental 40,000 40,000 - (40,000)
Miscellaneous - - - -
Program income - - - -
Payments to City for services provided - - - -
Total revenues 40,000 40,000 (1,132) (41,132)

EXPENDITURES
Current:

General government - - - -
Public safety - - - -
Housing and community development - - - -
Public works 45,774 45,774 5,815 39,959
Recreation and culture - - - -
Economic development and redevelopment - - - -
Total current 45,774 45,774 5,815 39,959
Debt service:

Interest - - - -
Total debt service - - - -
Capital outlay:

Public safety - - - -
Public works - - - -
Total capital outlay - - - -
Total expenditures 45,774 45,774 5,815 39,959
Excess (deficiency) of revenues over expenditures (5,774) (5,774) (6,947) (1,173)

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses) - - - -
Net change in fund balances (5,774) (5,774) (6,947) (1,173) Fund balances - beginning 102,978 102,978 102,979 -
Fund balances - ending $ 97,204 $ 97,204 $ 96,032 $ (1,172) SB325 Reimbursement

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 123 City of Ukiah, California
S.T.P.

Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
For the Fiscal Year Ended June 30, 2022
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Business license tax $ - $ - $ - $ -
Charges for service - - - -
Grants contributions and donations - - - -
Use of money and property - - (2,584) (2,584)
Intergovernmental 993,489 993,489 407,602 (585,887)
Miscellaneous - - - -
Program income - - - -
Payments to City for services provided - - - -
Total revenues 993,489 993,489 405,018 (588,471)

EXPENDITURES
Current:

General government - - - -
Public safety - - - -
Housing and community development - - - -
Public works 750,000 750,000 - 750,000
Recreation and culture - - - -
Economic development and redevelopment - - - -
Total current 750,000 750,000 - 750,000
Debt service:

Interest - - - -
Total debt service - - - -
Capital outlay:

Public safety - - - -
Public works - 414,361 387,723 26,638
Total capital outlay - 414,361 387,723 26,638
Total expenditures 750,000 1,164,361 387,723 776,638
Excess (deficiency) of revenues over expenditures 243,489 (170,872) 17,295 188,167

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses) - - - -
Net change in fund balances 243,489 (170,872) 17,295 188,167 Fund balances - beginning 169,875 169,875 169,876 -
Fund balances - ending $ 413,364 $ (997) $ 187,171 $ 188,168 S.T.P.

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 124 City of Ukiah, California
Trans-Traffic Congestion Relief
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
For the Fiscal Year Ended June 30, 2022
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Business license tax $ - $ - $ - $ -
Charges for service - - - -
Grants contributions and donations - - - -
Use of money and property - - 71 71
Intergovernmental - - - -
Miscellaneous - - - -
Program income - - - -
Payments to City for services provided - - - -
Total revenues - - 71 71

EXPENDITURES
Current:

General government - - - -
Public safety - - - -
Housing and community development - - - -
Public works - - - -
Recreation and culture - - - -
Economic development and redevelopment - - - -
Total current - - - -
Debt service:

Interest - - - -
Total debt service - - - -
Capital outlay:

Public safety - - - -
Public works - - - -
Total capital outlay - - - -
Total expenditures - - - -
Excess (deficiency) of revenues over expenditures - - 71 71

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses) - - - -
Net change in fund balances - - 71 71
Fund balances - beginning 47 47 47 -
Fund balances - ending $ 47 $ 47 $ 118 $ 71
Trans-Traffic Congest Relief

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 125 City of Ukiah, California
CDBG Program Income
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
For the Fiscal Year Ended June 30, 2022
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Business license tax $ - $ - $ - $ -
Charges for service - - - -
Grants contributions and donations - - - -
Use of money and property 37,258 37,258 35,890 (1,368)
Intergovernmental 1,188,366 1,188,366 92,095 (1,096,271) Miscellaneous - - - -
Program income - - - -
Payments to City for services provided - - - -
Total revenues 1,225,624 1,225,624 127,985 (1,097,639)

EXPENDITURES
Current:

General government - - - -
Public safety - - - -
Housing and community development 994,521 1,134,521 183,908 950,613 Public works - - - -
Recreation and culture - - - -
Economic development and redevelopment 70,000 83,500 - 83,500 Total current 1,064,521 1,218,021 183,908 1,034,113
Debt service:

Interest - - - -
Total debt service - - - -
Capital outlay:

Public safety - - - -
Public works - - - -
Total capital outlay - - - -
Total expenditures 1,064,521 1,218,021 183,908 1,034,113 Excess (deficiency) of revenues over expenditures 161,103 7,603 (55,923) (63,526)

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out (120,845) (120,845) - 120,845
Total other financing sources (uses) (120,845) (120,845) - 120,845 Net change in fund balances 40,258 (113,242) (55,923) 57,319 Fund balances - beginning 461,070 461,070 461,070 -
Fund balances - ending $ 501,328 $ 347,828 $ 405,147 $ 57,319 CDBG Program Income

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 126 City of Ukiah, California
HOME Program Income
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
For the Fiscal Year Ended June 30, 2022
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Business license tax $ - $ - $ - $ -
Charges for service - - - -
Grants contributions and donations - - - -
Use of money and property - - (18,318) (18,318)
Intergovernmental 500,000 500,000 547,070 47,070
Miscellaneous - - - -
Program income - - - -
Payments to City for services provided - - - -
Total revenues 500,000 500,000 528,752 28,752

EXPENDITURES
Current:

General government - - - -
Public safety - - - -
Housing and community development 604,000 1,066,500 513,070 553,430 Public works - - - -
Recreation and culture - - - -
Economic development and redevelopment - - - -
Total current 604,000 1,066,500 513,070 553,430
Debt service:

Interest - - - -
Total debt service - - - -
Capital outlay:

Public safety - - - -
Public works - - - -
Total capital outlay - - - -
Total expenditures 604,000 1,066,500 513,070 553,430
Excess (deficiency) of revenues over expenditures (104,000) (566,500) 15,682 582,182

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses) - - - -
Net change in fund balances (104,000) (566,500) 15,682 582,182 Fund balances - beginning 7,513,204 7,513,204 7,513,203 - Fund balances - ending $ 7,409,204 $ 6,946,704 $ 7,528,885 $ 582,181 Home Program Income

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 127 City of Ukiah, California
CASP Certification and Training
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
For the Fiscal Year Ended June 30, 2022
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Business license tax $ - $ - $ - $ -
Charges for service - - - -
Grants contributions and donations - - - -
Use of money and property - - (631) (631)
Intergovernmental 4,600 4,600 6,376 1,776
Miscellaneous - - - -
Program income - - - -
Payments to City for services provided - - - -
Total revenues 4,600 4,600 5,745 1,145

EXPENDITURES
Current:

General government - - - -
Public safety - - - -
Housing and community development 3,000 6,000 4,505 1,495 Public works - - - -
Recreation and culture - - - -
Economic development and redevelopment - - - -
Total current 3,000 6,000 4,505 1,495
Debt service:

Interest - - - -
Total debt service - - - -
Capital outlay:

Public safety - - - -
Public works - - - -
Total capital outlay - - - -
Total expenditures 3,000 6,000 4,505 1,495
Excess (deficiency) of revenues over expenditures 1,600 (1,400) 1,240 2,640

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses) - - - -
Net change in fund balances 1,600 (1,400) 1,240 2,640
Fund balances - beginning 50,371 50,371 50,371 -
Fund balances - ending $ 51,971 $ 48,971 $ 51,611 $ 2,640 CASP Certification and Training

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 128 City of Ukiah, California
Asset Seizure
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
For the Fiscal Year Ended June 30, 2022
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Business license tax $ - $ - $ - $ -
Charges for service - - - -
Grants contributions and donations - - - -
Use of money and property 1,350 1,350 (1,072) (2,422)
Intergovernmental 45,000 45,000 42,367 (2,633)
Miscellaneous - - - -
Program income - - - -
Payments to City for services provided - - - -
Total revenues 46,350 46,350 41,295 (5,055)

EXPENDITURES
Current:

General government - - - -
Public safety 110,000 129,216 47,067 82,149
Housing and community development - - - -
Public works - - - -
Recreation and culture - - - -
Economic development and redevelopment - - - -
Total current 110,000 129,216 47,067 82,149
Debt service:

Interest - - - -
Total debt service - - - -
Capital outlay:

Public safety - - - -
Public works - - - -
Total capital outlay - - - -
Total expenditures 110,000 129,216 47,067 82,149
Excess (deficiency) of revenues over expenditures (63,650) (82,866) (5,772) 77,094

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses) - - - -
Net change in fund balances (63,650) (82,866) (5,772) 77,094 Fund balances - beginning 94,720 94,720 94,721 -
Fund balances - ending $ 31,070 $ 11,854 $ 88,949 $ 77,095 Asset Seizure

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 129 City of Ukiah, California
Sup. Law Enforcement Svc. (SLESF)
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
For the Fiscal Year Ended June 30, 2022
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Business license tax $ - $ - $ - $ -
Charges for service - - - -
Grants contributions and donations - - - -
Use of money and property 1,500 1,500 (2,762) (4,262)
Intergovernmental 140,454 140,454 161,285 20,831
Miscellaneous - - - -
Program income - - - -
Payments to City for services provided - - - -
Total revenues 141,954 141,954 158,523 16,569

EXPENDITURES
Current:

General government - - - -
Public safety 130,653 130,653 112,768 17,885
Housing and community development - - - -
Public works - - - -
Recreation and culture - - - -
Economic development and redevelopment - - - -
Total current 130,653 130,653 112,768 17,885
Debt service:

Interest - - - -
Total debt service - - - -
Capital outlay:

Public safety - - - -
Public works - - - -
Total capital outlay - - - -
Total expenditures 130,653 130,653 112,768 17,885
Excess (deficiency) of revenues over expenditures 11,301 11,301 45,755 34,454

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - (9,892) (9,892)
Total other financing sources (uses) - - (9,892) (9,892) Net change in fund balances 11,301 11,301 35,863 24,562 Fund balances - beginning 178,774 178,774 178,775 -
Fund balances - ending $ 190,075 $ 190,075 $ 214,638 $ 24,563 Sup.Law Enforce.Svc.Fd(Slesf)

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 130 City of Ukiah, California
Community-Based Transitional Housing
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
For the Fiscal Year Ended June 30, 2022
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Business license tax $ - $ - $ - $ -
Charges for service - - - -
Grants contributions and donations - - - -
Use of money and property 10,000 10,000 (2,624) (12,624) Intergovernmental - - - -
Miscellaneous - - - -
Program income - - - -
Payments to City for services provided - - - -
Total revenues 10,000 10,000 (2,624) (12,624)

EXPENDITURES
Current:

General government - - - -
Public safety 207,559 207,559 194,109 13,450
Housing and community development - - 2 (2)
Public works - - - -
Recreation and culture - - - -
Economic development and redevelopment - - - -
Total current 207,559 207,559 194,111 13,448
Debt service:

Interest - - - -
Total debt service - - - -
Capital outlay:

Public safety - - - -
Public works - - - -
Total capital outlay - - - -
Total expenditures 207,559 207,559 194,111 13,448
Excess (deficiency) of revenues over expenditures (197,559) (197,559) (196,735) 824

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - (15,961) (15,961)
Total other financing sources (uses) - - (15,961) (15,961) Net change in fund balances (197,559) (197,559) (212,696) (15,137) Fund balances - beginning 466,873 466,873 466,871 -
Fund balances - ending $ 269,314 $ 269,314 $ 254,175 $ (15,139) Community-Based Transitional Housing

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 131 City of Ukiah, California
Asset Forfeiture 11470.2 H&S
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
For the Fiscal Year Ended June 30, 2022
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Business license tax $ - $ - $ - $ -
Charges for service - - - -
Grants contributions and donations - - - -
Use of money and property 900 900 (714) (1,614)
Intergovernmental 31,250 31,250 - (31,250)
Miscellaneous - - - -
Program income - - - -
Payments to City for services provided - - - -
Total revenues 32,150 32,150 (714) (32,864)

EXPENDITURES
Current:

General government - - - -
Public safety 43,500 47,122 1,062 46,060
Housing and community development - - - -
Public works - - - -
Recreation and culture - - - -
Economic development and redevelopment - - - -
Total current 43,500 47,122 1,062 46,060
Debt service:

Interest - - - -
Total debt service - - - -
Capital outlay:

Public safety - - - -
Public works - - - -
Total capital outlay - - - -
Total expenditures 43,500 47,122 1,062 46,060
Excess (deficiency) of revenues over expenditures (11,350) (14,972) (1,776) 13,196

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses) - - - -
Net change in fund balances (11,350) (14,972) (1,776) 13,196 Fund balances - beginning 62,671 62,671 62,671 -
Fund balances - ending $ 51,321 $ 47,699 $ 60,895 $ 13,196 Asset Forfeiture 11470.2 H&S F

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 132 City of Ukiah, California
Special Revenue - Police
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
For the Fiscal Year Ended June 30, 2022
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Business license tax $ - $ - $ - $ -
Charges for service - - - -
Grants contributions and donations - - - -
Use of money and property 600 600 (1,707) (2,307)
Intergovernmental 125,000 125,000 125,000 -
Miscellaneous - - - -
Program income - - - -
Payments to City for services provided - - - -
Total revenues 125,600 125,600 123,293 (2,307)

EXPENDITURES
Current:

General government - - - -
Public safety 126 126 128 (2)
Housing and community development - - - -
Public works - - - -
Recreation and culture - - - -
Economic development and redevelopment - - - -
Total current 126 126 128 (2)
Debt service:

Interest - - - -
Total debt service - - - -
Capital outlay:

Public safety - - - -
Public works - - - -
Total capital outlay - - - -
Total expenditures 126 126 128 (2)
Excess (deficiency) of revenues over expenditures 125,474 125,474 123,165 (2,309)

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out (125,000) (125,000) (125,000) -
Total other financing sources (uses) (125,000) (125,000) (125,000) - Net change in fund balances 474 474 (1,835) (2,309)
Fund balances - beginning 2,615 2,615 2,616 -
Fund balances - ending $ 3,089 $ 3,089 $ 781 $ (2,308)
Special Revenue - Police

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 133 City of Ukiah, California
American Rescue Fund
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
For the Fiscal Year Ended June 30, 2022
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Business license tax $ - $ - $ - $ -
Charges for service - - - -
Grants contributions and donations - - - -
Use of money and property - - (20,770) (20,770)
Intergovernmental 2,854,290 2,854,290 1,913,172 (941,118) Miscellaneous - - - -
Program income - - - -
Payments to City for services provided - - - -
Total revenues 2,854,290 2,854,290 1,892,402 (961,888)

EXPENDITURES
Current:

General government - - - -
Public safety - - - -
Housing and community development - - - -
Public works - - - -
Recreation and culture - - - -
Economic development and redevelopment - - - -
Total current - - - -
Debt service:

Interest - - - -
Total debt service - - - -
Capital outlay:

Public safety - - - -
Public works - - - -
Total capital outlay - - - -
Total expenditures - - - -
Excess (deficiency) of revenues over expenditures 2,854,290 2,854,290 1,892,402 (961,888)

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out (2,854,290) (2,854,290) (1,921,814) 932,476 Total other financing sources (uses) (2,854,290) (2,854,290) (1,921,814) 932,476 Net change in fund balances - - (29,412) (29,412)
Fund balances - beginning 468 468 468 -
Fund balances - ending $ 468 $ 468 $ (28,944) $ (29,412) American Rescue Fund

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 134 City of Ukiah, California
Transfer Station
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
For the Fiscal Year Ended June 30, 2022
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Business license tax $ - $ - $ - $ -
Charges for service - - - -
Grants contributions and donations - - - -
Use of money and property 415,000 415,000 409,730 (5,270) Intergovernmental - - - -
Miscellaneous - - - -
Program income - - - -
Payments to City for services provided - - - -
Total revenues 415,000 415,000 409,730 (5,270)

EXPENDITURES
Current:

General government - - - -
Public safety - - - -
Housing and community development - - - -
Public works - - - -
Recreation and culture - - - -
Economic development and redevelopment - - - -
Total current - - - -
Debt service:

Interest - - - -
Total debt service - - - -
Capital outlay:

Public safety - - - -
Public works - - - -
Total capital outlay - - - -
Total expenditures - - - -
Excess (deficiency) of revenues over expenditures 415,000 415,000 409,730 (5,270)

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out (415,000) (415,000) - 415,000
Total other financing sources (uses) (415,000) (415,000) - 415,000 Net change in fund balances - - 409,730 409,730
Fund balances - beginning 76,789 76,789 76,789 -
Fund balances - ending $ 76,789 $ 76,789 $ 486,519 $ 409,730 Transfer Station

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 135 City of Ukiah, California
Solid Waste Mitigation Fund
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
For the Fiscal Year Ended June 30, 2022
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Business license tax $ - $ - $ - $ -
Charges for service - - - -
Grants contributions and donations - - - -
Use of money and property - - - -
Intergovernmental - - - -
Miscellaneous - - - -
Program income - - - -
Payments to City for services provided - 10,000 8,723 (1,277) Total revenues - 10,000 8,723 (1,277)

EXPENDITURES
Current:

General government - 2,000 - 2,000
Public safety - - - -
Housing and community development - - - -
Public works - 29,440 29,440 -
Recreation and culture - - - -
Economic development and redevelopment - - - -
Total current - 31,440 29,440 2,000
Debt service:

Interest - - - -
Total debt service - - - -
Capital outlay:

Public safety - - - -
Public works - - - -
Total capital outlay - - - -
Total expenditures - 31,440 29,440 2,000
Excess (deficiency) of revenues over expenditures - (21,440) (20,717) 723

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses) - - - -
Net change in fund balances - (21,440) (20,717) 723
Fund balances - beginning - - - -
Fund balances - ending $ - $ (21,440) $ (20,717) $ 723
Solid Waste Mitigation Fund

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 136 City of Ukiah, California
Equipment Reserve
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
For the Fiscal Year Ended June 30, 2022
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Charges for service $ - $ - $ - $ -
Use of money and property 5,221 5,221 (4,426) (9,647)
Intergovernmental - - - -
Interest, rent, and concessions - - - -
Total revenues 5,221 5,221 (4,426) (9,647)

EXPENDITURES
Current:

General government 1,094 1,094 1,113 (19)
Public works - - - -
Parks, buildings, and grounds - - - -
Recreation and culture - - - -
Total current 1,094 1,094 1,113 (19)
Capital outlay:

Recreation and culture - - - -
Total capital outlay - - - -
Total expenditures 1,094 1,094 1,113 (19)
Excess (deficiency) of revenues over expenditures 4,127 4,127 (5,539) (9,666)

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Maintenance and operations - - - -
Total other financing sources (uses) - - - -
Net change in fund balances 4,127 4,127 (5,539) (9,666) Fund balances - beginning 380,568 380,568 380,568 -
Fund balances - ending $ 384,695 $ 384,695 $ 375,029 $ (9,666) Equipment Reserve

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 137 City of Ukiah, California
Special Projects Reserve
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
For the Fiscal Year Ended June 30, 2022
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Charges for service $ - $ - $ - $ -
Use of money and property - - (10,999) (10,999)
Intergovernmental - - - -
Interest, rent, and concessions - - - -
Total revenues - - (10,999) (10,999)

EXPENDITURES
Current:

General government - - 1,500 (1,500)
Public works - - - -
Parks, buildings, and grounds - - - -
Recreation and culture - 3,014 3,014 -
Total current - 3,014 4,514 (1,500)
Capital outlay:

Recreation and culture - - - -
Total capital outlay - - - -
Total expenditures - 3,014 4,514 (1,500)
Excess (deficiency) of revenues over expenditures - (3,014) (15,513) (12,499)

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out (50,000) (50,000) - 50,000
Maintenance and operations - - - -
Total other financing sources (uses) (50,000) (50,000) - 50,000 Net change in fund balances (50,000) (53,014) (15,513) 37,501 Fund balances - beginning 888,617 888,617 888,617 -
Fund balances - ending $ 838,617 $ 835,603 $ 873,104 $ 37,501 Special Projects Reserve

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 138 City of Ukiah, California
Park Development Fees
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
For the Fiscal Year Ended June 30, 2022
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Charges for service $ - $ - $ 2,946 $ 2,946
Use of money and property 400 400 (400) (800)
Intergovernmental - - - -
Interest, rent, and concessions - - - -
Total revenues 400 400 2,546 2,146

EXPENDITURES
Current:

General government - - - -
Public works - - - -
Parks, buildings, and grounds 250,084 260,084 8,104 251,980 Recreation and culture - - - -
Total current 250,084 260,084 8,104 251,980
Capital outlay:

Recreation and culture - - - -
Total capital outlay - - - -
Total expenditures 250,084 260,084 8,104 251,980
Excess (deficiency) of revenues over expenditures (249,684) (259,684) (5,558) 254,126

OTHER FINANCING SOURCES (USES)
Transfers in 250,000 250,000 - (250,000)
Transfers out - - - -
Maintenance and operations - - - -
Total other financing sources (uses) 250,000 250,000 - (250,000) Net change in fund balances 316 (9,684) (5,558) 4,126
Fund balances - beginning 42,204 42,204 42,205 -
Fund balances - ending $ 42,520 $ 32,520 $ 36,647 $ 4,127 Park Development Fees

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 139 City of Ukiah, California
Anton Stadium
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
For the Fiscal Year Ended June 30, 2022
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Charges for service $ - $ - $ - $ -
Use of money and property 150 150 (131) (281)
Intergovernmental - - - -
Interest, rent, and concessions - - - -
Total revenues 150 150 (131) (281)

EXPENDITURES
Current:

General government - - - -
Public works - - - -
Parks, buildings, and grounds - - - -
Recreation and culture 31 31 32 (1)
Total current 31 31 32 (1)
Capital outlay:

Recreation and culture - - - -
Total capital outlay - - - -
Total expenditures 31 31 32 (1)
Excess (deficiency) of revenues over expenditures 119 119 (163) (282)

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Maintenance and operations - - - -
Total other financing sources (uses) - - - -
Net change in fund balances 119 119 (163) (282)
Fund balances - beginning 11,506 11,506 11,506 -
Fund balances - ending $ 11,625 $ 11,625 $ 11,343 $ (282) Anton Stadium

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 140 City of Ukiah, California
Observatory Park
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
For the Fiscal Year Ended June 30, 2022
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Charges for service $ - $ - $ - $ -
Use of money and property 30 30 (29) (59)
Intergovernmental - - - -
Interest, rent, and concessions - - - -
Total revenues 30 30 (29) (59)

EXPENDITURES
Current:

General government - - - -
Public works - - - -
Parks, buildings, and grounds - - - -
Recreation and culture - - - -
Total current - - - -
Capital outlay:

Recreation and culture - - - -
Total capital outlay - - - -
Total expenditures - - - -
Excess (deficiency) of revenues over expenditures 30 30 (29) (59)

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Maintenance and operations - - - -
Total other financing sources (uses) - - - -
Net change in fund balances 30 30 (29) (59)
Fund balances - beginning 2,474 2,474 2,474 -
Fund balances - ending $ 2,504 $ 2,504 $ 2,445 $ (59)
Observatory Park

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 141 City of Ukiah, California
Playground & Park Amenities
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
For the Fiscal Year Ended June 30, 2022
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Charges for service $ - $ - $ - $ -
Use of money and property 44 44 (31) (75)
Intergovernmental 177,000 177,000 - (177,000)
Interest, rent, and concessions - - - -
Total revenues 177,044 177,044 (31) (177,075)

EXPENDITURES
Current:

General government - - - -
Public works - - - -
Parks, buildings, and grounds 9 9 9 -
Recreation and culture 230,000 230,000 - 230,000
Total current 230,009 230,009 9 230,000
Capital outlay:

Recreation and culture - - - -
Total capital outlay - - - -
Total expenditures 230,009 230,009 9 230,000
Excess (deficiency) of revenues over expenditures (52,965) (52,965) (40) 52,925

OTHER FINANCING SOURCES (USES)
Transfers in 53,000 53,000 - (53,000)
Transfers out - - - -
Maintenance and operations - - - -
Total other financing sources (uses) 53,000 53,000 - (53,000) Net change in fund balances 35 35 (40) (75)
Fund balances - beginning 2,688 2,688 2,688 -
Fund balances - ending $ 2,723 $ 2,723 $ 2,648 $ (75)
Playground & Park Amenities

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 142 City of Ukiah, California
Swimming Pool
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
For the Fiscal Year Ended June 30, 2022
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Charges for service $ - $ - $ - $ -
Use of money and property 10 10 (7) (17)
Intergovernmental - - - -
Interest, rent, and concessions - - - -
Total revenues 10 10 (7) (17)

EXPENDITURES
Current:

General government - - - -
Public works - - - -
Parks, buildings, and grounds 2 2 2 -
Recreation and culture - - - -
Total current 2 2 2 -
Capital outlay:

Recreation and culture - - - -
Total capital outlay - - - -
Total expenditures 2 2 2 -
Excess (deficiency) of revenues over expenditures 8 8 (9) (17)

OTHER FINANCING SOURCES (USES)
Transfers in - - 136,349 136,349
Transfers out - - - -
Maintenance and operations - - - -
Total other financing sources (uses) - - 136,349 136,349 Net change in fund balances 8 8 136,340 136,332
Fund balances - beginning (135,756) (135,756) (135,756) - Fund balances - ending $ (135,748) $ (135,748) $ 584 $ 136,332 Swimming Pool

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 143 City of Ukiah, California
Riverside Park
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
For the Fiscal Year Ended June 30, 2022
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Charges for service $ - $ - $ - $ -
Use of money and property - - (437) (437)
Intergovernmental 933,214 933,214 21,645 (911,569)
Interest, rent, and concessions - - - -
Total revenues 933,214 933,214 21,208 (912,006)

EXPENDITURES
Current:

General government - - - -
Public works - - - -
Parks, buildings, and grounds - - - -
Recreation and culture - - - -
Total current - - - -
Capital outlay:

Recreation and culture 832,005 968,641 67,913 900,728
Total capital outlay 832,005 968,641 67,913 900,728
Total expenditures 832,005 968,641 67,913 900,728
Excess (deficiency) of revenues over expenditures 101,209 (35,427) (46,705) (11,278)

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Maintenance and operations - - - -
Total other financing sources (uses) - - - -
Net change in fund balances 101,209 (35,427) (46,705) (11,278) Fund balances - beginning 6,033 6,033 6,033 -
Fund balances - ending $ 107,242 $ (29,394) $ (40,672) $ (11,278) Riverside Park

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 144 City of Ukiah, California
Skate Park
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
For the Fiscal Year Ended June 30, 2022
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Charges for service $ - $ - $ - $ -
Use of money and property 150 150 (137) (287)
Intergovernmental - - - -
Interest, rent, and concessions - - - -
Total revenues 150 150 (137) (287)

EXPENDITURES
Current:

General government - - - -
Public works - - - -
Parks, buildings, and grounds 31 31 32 (1)
Recreation and culture - - - -
Total current 31 31 32 (1)
Capital outlay:

Recreation and culture - - - -
Total capital outlay - - - -
Total expenditures 31 31 32 (1)
Excess (deficiency) of revenues over expenditures 119 119 (169) (288)

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Maintenance and operations - - - -
Total other financing sources (uses) - - - -
Net change in fund balances 119 119 (169) (288)
Fund balances - beginning 11,906 11,906 11,906 -
Fund balances - ending $ 12,025 $ 12,025 $ 11,737 $ (288) Skate Park

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 145 City of Ukiah, California
Softball Complex
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
For the Fiscal Year Ended June 30, 2022
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Charges for service $ - $ - $ - $ -
Use of money and property 80 80 (79) (159)
Intergovernmental - - - -
Interest, rent, and concessions - - - -
Total revenues 80 80 (79) (159)

EXPENDITURES
Current:

General government - - - -
Public works - - - -
Parks, buildings, and grounds 17 17 17 -
Recreation and culture - - - -
Total current 17 17 17 -
Capital outlay:

Recreation and culture - - - -
Total capital outlay - - - -
Total expenditures 17 17 17 -
Excess (deficiency) of revenues over expenditures 63 63 (96) (159)

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Maintenance and operations - - - -
Total other financing sources (uses) - - - -
Net change in fund balances 63 63 (96) (159)
Fund balances - beginning 6,846 6,846 6,847 -
Fund balances - ending $ 6,909 $ 6,909 $ 6,751 $ (158)
Softball Complex

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 146 City of Ukiah, California
Rail Trail
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
For the Fiscal Year Ended June 30, 2022
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Charges for service $ - $ - $ - $ -
Use of money and property - - - -
Intergovernmental 3,563,212 3,563,212 - (3,563,212)
Interest, rent, and concessions - - 445 445
Total revenues 3,563,212 3,563,212 445 (3,562,767)

EXPENDITURES
Current:

General government - - - -
Public works 3,563,212 3,563,212 307,076 3,256,136
Parks, buildings, and grounds - - - -
Recreation and culture - - - -
Total current 3,563,212 3,563,212 307,076 3,256,136
Capital outlay:

Recreation and culture - - - -
Total capital outlay - - - -
Total expenditures 3,563,212 3,563,212 307,076 3,256,136 Excess (deficiency) of revenues over expenditures - - (306,631) (306,631)

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Maintenance and operations 7,000 7,000 - (7,000)
Total other financing sources (uses) 7,000 7,000 - (7,000) Net change in fund balances 7,000 7,000 (306,631) (313,631) Fund balances - beginning (22,087) (22,087) (22,087) -
Fund balances - ending $ (15,087) $ (15,087) $ (328,718) $ (313,631) Rail Trail

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 147 City of Ukiah, California
Debt Service Reserve 2022 LRB
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
For the Fiscal Year Ended June 30, 2022
Original Final Actual
Variance - Positive
(Negative)

OTHER FINANCING SOURCES (USES)
Transfers in - - 2,450,728 2,450,728
Total other financing sources (uses) - - 2,450,728 2,450,728 Net change in fund balances - - 2,450,728 2,450,728
Fund balances - beginning - - - -
Fund balances - ending $ - $ - $ 2,450,728 $ 2,450,728
Debt Service Reserve 2022 LRB

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 148 City of Ukiah, California
Riparian Corridor Enhancement
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
For the Fiscal Year Ended June 30, 2022
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Use of money and property $ - $ - $ (1,686) $ (1,686)
Total revenues - - (1,686) (1,686)
Excess (deficiency) of revenues over expenditures - - (1,686) (1,686) Net change in fund balances - - (1,686) (1,686)
Fund balances - beginning 146,036 146,036 146,036 -
Fund balances - ending $ 146,036 $ 146,036 $ 144,350 $ (1,686) Riparian Corridor Enhancement

City of Ukiah, California
Financial Section: Supplementary Information | Combining Statements Page | 149 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.

City of Ukiah, California
Financial Section: Supplementary Information | Combining Statements Page | 150 City of Ukiah, California
Combining Statement of Net Position
Nonmajor Enterprise Funds
June 30, 2022
Parking District Ambulance Services Golf Conference Center Airport Street Lighting Total Nonmajor
Enterprise Funds
ASSETS
Current assets:

Cash and investments $ 13,714 $ - $ 85,824 $ 213 $ 140,967 $ 1 $ 240,719 Accounts receivable 8,759 77,166 - 37,659 51,663 22,038 197,285 Lease Receivable - - 158,207 - - - 158,207
Interest receivable 4 - 25 - 124 - 153
Grants and subventions receivable - - - - 396,600 - 396,600 Total current assets 22,477 77,166 244,056 37,872 589,354 22,039 992,964 Noncurrent assets:

Advances to other funds - - 647,626 - - - 647,626
Net pension asset - - 979 77,038 139,714 - 217,731
Land 183,871 - 965,284 372,750 271,957 - 1,793,862
Construction in progress - - - - 499,965 - 499,965
Infrastructure and network 77,682 - 340,353 - 6,301,252 509,867 7,229,154 Buildings and improvements - - 439,213 2,294,471 1,651,825 - 4,385,509 Machinery equipment and vehicles 33,043 271,447 - - 619,748 - 924,238 Less accumulated depreciation (54,554) (23,775) (586,300) (1,307,849) (2,836,337) (20,179) (4,828,994) Total noncurrent assets 240,042 247,672 1,807,155 1,436,410 6,648,124 489,688 10,869,091 Total assets 262,519 324,838 2,051,211 1,474,282 7,237,478 511,727 11,862,055

DEFERRED OUTFLOWS OF RESOURCES
Pension related - - 371 29,193 52,944 - 82,508
Total deferred outflows of resources - - 371 29,193 52,944 - 82,508 Total assets and deferred outflows of resources 262,519 324,838 2,051,582 1,503,475 7,290,422 511,727 11,944,563

LIABILITIES
Current liabilities:

Accounts payable 4,526 55,855 83,852 16,061 41,013 12,226 213,533 Accrued payroll liabilities - 38,317 1,282 8,595 17,712 - 65,906 Due to other funds - - - 27,500 420,002 - 447,502
Deposits payable - - - 2,162 3,762 - 5,924
Interest payable - - 676 340 12,697 - 13,713
Compensated absences - current - 390 230 1,095 3,072 - 4,787 Long-term obligations - current - - 1,852 932 42,107 - 44,891 Total current liabilities 4,526 94,562 87,892 56,685 540,365 12,226 796,256 Noncurrent liabilities:

Advance from other funds 54,136 449,200 930,200 82,202 - 313,433 1,829,171 Installment obligations - - 72,744 36,601 1,363,935 - 1,473,280 Compensated absences - 3,507 2,067 9,869 27,649 - 43,092 Total noncurrent liabilities 54,136 452,707 1,005,011 128,672 1,391,584 313,433 3,345,543 Total liabilities 58,662 547,269 1,092,903 185,357 1,931,949 325,659 4,141,799

DEFERRED INFLOWS OF RESOURCES
Pension related - - 1,383 108,774 197,268 - 307,425
Lease related - - 158,207 - - - 158,207
Total deferred inflows of resources - - 159,590 108,774 197,268 - 465,632 Total liabilities and deferred inflows of resources 58,662 547,269 1,252,493 294,131 2,129,217 325,659 4,607,431

NET POSITION
Net investment in capital assets 240,042 247,670 1,158,550 1,359,374 6,359,424 489,688 9,854,748 Unrestricted (36,185) (470,101) (359,461) (150,030) (1,198,219) (303,620) (2,517,616) Total net position $ 203,857 $ (222,431) $ 799,089 $ 1,209,344 $ 5,161,205 $ 186,068 $ 7,337,132

City of Ukiah, California
Financial Section: Supplementary Information | Combining Statements Page | 151 City of Ukiah, California
Combining Statement of Revenues, expenses, and Changes in Net Position Nonmajor Enterprise Funds
Year Ended June 30, 2022
Parking District Ambulance Services Golf Conference Center Airport Street Lighting Total Nonmajor
Enterprise Funds

OPERATING REVENUES
Charges for service $ 34,880 $ 548,130 $ - $ 15,939 $ 18,827 $ 189,163 $ 806,939 Licenses and permits 30,324 - - - - - 30,324
Fines penalties and forfeitures 57,607 - - - - - 57,607 Facility rental - - 40,000 238,269 416,200 - 694,469
Fuel sales - - - - 896,179 - 896,179
Miscellaneous - - - - 2,588 - 2,588
Total operating revenues 122,811 548,130 40,000 254,208 1,333,794 189,163 2,488,106

OPERATING EXPENSES
General and administrative 23,145 178,441 26,779 44,221 194,674 20,195 487,455 Maintenance and operations 118,357 739,012 208,482 212,382 495,233 122,605 1,896,071 Fuel - - - - 576,612 - 576,612
Depreciation 6,112 11,888 6,456 45,889 193,138 2,943 266,426 Total operating expenses 147,614 929,341 241,717 302,492 1,459,657 145,743 3,226,564 Operating income (loss) (24,803) (381,211) (201,717) (48,284) (125,863) 43,420 (738,458)

NONOPERATING REVENUES (EXPENSES)
Property tax 17,057 - - - - - 17,057
Capital contributions - 23,497 - - 45,469 - 68,966
Intergovernmental - - - - 30,000 - 30,000
Interest, rent, and concessions (57) - 114,033 - (4,875) - 109,101 Interest expense and fiscal charges - - (4,221) (2,124) (74,769) - (81,114) Total nonoperating revenues (expenses) 17,000 23,497 109,812 (2,124) (4,175) - 144,010 Income (loss) before contributions and transfers (7,803) (357,714) (91,905) (50,408) (130,038) 43,420 (594,448) Change in net position (7,803) (357,714) (91,905) (50,408) (130,038) 43,420 (594,448) Total net position - beginning 211,660 135,283 890,994 1,259,752 5,291,243 142,648 7,931,580 Total net position - ending $ 203,857 $ (222,431) $ 799,089 $ 1,209,344 $ 5,161,205 $ 186,068 $ 7,337,132

City of Ukiah, California
Financial Section: Supplementary Information | Combining Statements Page | 152 City of Ukiah, California
Combining Statement of Cash Flows
Nonmajor Enterprise Funds
Year Ended June 30, 2022
Parking District Ambulance Golf Conference Center Airport Street Lighting Total

CASH FLOWS FROM OPERATING ACTIVITIES
Cash receipts from customers $ 139,244 $ 470,961 $ 40,499 $ 226,112 $ 1,288,532 $ 188,072 $ 2,353,420 Payments to employees - (38,231) (24,854) (148,928) (390,487) - (602,500) Payments to suppliers (122,127) (617,947) (161,263) (56,501) (769,219) (272,946) (2,000,003) Payments for interfund services used (23,145) (178,441) (26,778) (44,220) (194,676) (20,195) (487,455) Other payments - - - - (2,396) - (2,396)
Net cash provided (used) by operating activities (6,028) (363,658) (172,396) (23,537) (68,246) (105,069) (738,934)

CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES
Principal payments received on loans receivable - - 5,500 - - - 5,500 Cash received (paid) to other funds - 449,200 158,951 25,607 2 127,163 760,923 Property taxes received 17,057 - - - - - 17,057
Proceeds from pension bonds - - (1,070) (539) (18,024) - (19,633) Net cash provided (used) by noncapital financing activities 17,057 449,200 163,381 25,068 (18,022) 127,163 763,847

CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Capital grants and contributions - 23,497 - - 338,148 - 361,645 Interest paid - - (3,545) (1,783) (63,467) - (68,795)
Principal paid on capital and related debt - - - - (10,655) - (10,655) Acquisition and construction of capital assets 2 (179,916) - - (35,804) (27,533) (243,251) Net cash provided (used) by capital and related financing activities 2 (156,419) (3,545) (1,783) 228,222 (27,533) 38,944

CASH FLOWS FROM INVESTING ACTIVITIES
Interest received (63) 16 24,023 - (5,122) - 18,854
Net cash provided (used) by investing activities (63) 16 24,023 - (5,122) - 18,854 Net increase (decrease) in cash and cash equivalents 10,968 (70,861) 11,463 (252) 136,832 (5,439) 82,711 Balances - beginning of year 2,746 70,861 74,361 465 4,135 5,440 158,008 Balances - end of the year $ 13,714 $ - $ 85,824 $ 213 $ 140,967 $ 1 $ 240,719 Reconciliation of operating income (loss) to net cash provided (used) by operating activities:

Operating Income $ (24,803) $ (381,211) $ (201,717) $ (48,284) $ (125,863) $ 43,420 $ (738,458) Adjustments to reconcile operating income (loss) to net cash provided (used) by operating activities:

Depreciation 6,112 11,888 6,456 45,889 193,138 2,943 266,426 Changes in assets and liabilities:

Decrease (increase) in accounts receivable 16,432 (77,167) (157,707) (28,094) (45,265) (1,091) (292,892) Decrease (increase) in deferred outflows - - 230,383 362,557 1,177,440 - 1,770,380 Increase (decrease) in accounts payable (3,769) 40,619 23,737 10,358 (62,285) (150,341) (141,681) Increase (decrease) in accrued salaries and benefits - 38,317 270 3,432 (2,236) - 39,783 Increase (decrease) in compensated absences - 3,896 276 1,156 2,751 - 8,079 Increase (decrease) in deferrred inflows - - 1,348 108,585 196,674 - 306,607 Increase (decrease) in net pension liability - - (75,442) (479,136) (1,402,600) - (1,957,178) Net cash provided (used) by operating activities $ (6,028) $ (363,658) $ (172,396) $ (23,537) $ (68,246) $ (105,069) $ (738,934)

City of Ukiah, California
Financial Section: Supplementary Information | Combining Statements Page | 153 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.

City of Ukiah, California
Financial Section: Supplementary Information | Combining Statements Page | 154 City of Ukiah, California
Combining Statement of Net Position
Internal Service Funds
June 30, 2022
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 $ 401,264 $ 360,121 $ 415,480 $ 63,226 $ 61,864 $ 545,921 $ 189,867 $ 455,146 $ 82,059 $ 2,574,948 Restricted cash and investments - - - - - - - 16,738,592 - 16,738,592 Accounts receivable 11,679 - - 21,342 - - - - - 33,021
Interest receivable - 100 139 - - - 2 212 - 453
Inventories and prepaids 1,500 - - - - - - - - 1,500
Total current assets 414,443 360,221 415,619 84,568 61,864 545,921 189,869 17,193,950 82,059 19,348,514 Noncurrent assets:

Land - - - - - - - 762,562 - 762,562
Construction in progress - - - - - - - 840,701 - 840,701 Buildings and improvements - - - 327,113 - - - 189,483 - 516,596 Machinery equipment and vehicles - - - 203,051 4,769 130,369 242,007 81,206 482,172 1,143,574 Less accumulated depreciation - - - (310,920) (4,769) (130,369) (233,969) (25,597) (286,159) (991,783) Total noncurrent assets - - - 219,244 - - 8,038 1,848,355 196,013 2,271,650 Total assets 414,443 360,221 415,619 303,812 61,864 545,921 197,907 19,042,305 278,072 21,620,164

LIABILITIES
Current liabilities:

Accounts payable 101,724 - - 7,018 1,721 31,439 2,252 77,018 42,010 263,182 Accrued payroll liabilities 147,429 - - 15,593 28,592 40,072 56,018 23,118 48,425 359,247 Interest payable - - - - - - - 163,864 - 163,864
Compensated absences - current 21,901 - - 3,834 3,656 4,239 5,192 2,948 1,229 42,999 Long-term obligations - current - 143,486 49,583 - - - - 383,047 - 576,116 Total current liabilities 271,054 143,486 49,583 26,445 33,969 75,750 63,462 649,995 91,664 1,405,408 Noncurrent liabilities:

Claims payable - 143,486 - - - - - - - 143,486
Advance from other funds - - - - - - - 640,000 - 640,000 Compensated absences 197,105 - - 34,506 32,910 38,155 46,730 26,542 11,057 387,005 Due in more than one year - - - - - - - 18,264,771 - 18,264,771 Total noncurrent liabilities 197,105 143,486 - 34,506 32,910 38,155 46,730 18,931,313 11,057 19,435,262 Total liabilities 468,159 286,972 49,583 60,951 66,879 113,905 110,192 19,581,308 102,721 20,840,670

NET POSITION
Net investment in capital assets - - - 219,244 - - 8,037 1,848,356 196,013 2,271,650 Unrestricted (53,716) 73,249 366,036 23,617 (5,015) 432,016 79,678 (2,387,359) (20,662) (1,492,156) Total net position $ (53,716) $ 73,249 $ 366,036 $ 242,861 $ (5,015) $ 432,016 $ 87,715 $ (539,003) $ 175,351 $ 779,494

City of Ukiah, California
Financial Section: Supplementary Information | Combining Statements Page | 155 City of Ukiah, California
Combining Statement of Revenues, Expenses, and Changes in Net Position Internal Service Funds
Year Ended June 30, 2022
City
Administrative
Services Worker's Comp Liability Garage Purchasing
Billing And
Collection
Public Safety
Dispatch
Building &
Maintenance
Information
Technology
Total Enterprise
Funds

OPERATING REVENUES
Charges for service $ 5,122,634 $ 1,224,555 $ 1,128,159 $ 590,923 $ 636,917 $ 1,384,769 $ 1,669,567 $ 1,177,969 $ 1,785,857 $ 14,721,350 Miscellaneous - - - - 1,138 - - - - 1,138
Total operating revenues 5,122,634 1,224,555 1,128,159 590,923 638,055 1,384,769 1,669,567 1,177,969 1,785,857 14,722,488

OPERATING EXPENSES
General and administrative 785,470 12,587 112,022 115,041 84,104 233,382 221,440 202,993 201,493 1,968,532 Maintenance and operations 4,109,181 1,429,506 1,232,898 423,751 493,251 1,133,537 1,282,695 702,630 1,439,158 12,246,607 Depreciation - - - 29,109 - - 5,259 12,187 93,893 140,448 Total operating expenses 4,894,651 1,442,093 1,344,920 567,901 577,355 1,366,919 1,509,394 917,810 1,734,544 14,355,587 Operating income (loss) 227,983 (217,538) (216,761) 23,022 60,700 17,850 160,173 260,159 51,313 366,901

NONOPERATING REVENUES (EXPENSES)
Capital contributions - - - - - - - 50,000 - 50,000
Intergovernmental - - - - - 3,650 - - - 3,650
Interest, rent, and concessions 3,078 (4,593) (7,233) (1) - - (102) (24,377) - (33,228) Miscellaneous - - - - 512 - - - - 512
Interest expense and fiscal charges - - - - - - - (176,439) (224) (176,663) Debt Issuance Costs - - - - - - - (131,565) - (131,565) Total nonoperating revenues (expenses) 3,078 (4,593) (7,233) (1) 512 3,650 (102) (282,381) (224) (287,294) Income (loss) before contributions and
transfers 231,061 (222,131) (223,994) 23,021 61,212 21,500 160,071 (22,222) 51,089 79,607 Transfers out (337,528) - - (37,393) (65,491) (80,888) (126,027) (987,347) (95,809) (1,730,483) Change in net position (106,467) (222,131) (223,994) (14,372) (4,279) (59,388) 34,044 (1,009,569) (44,720) (1,650,876) Total net position - beginning 52,751 295,380 590,030 257,233 (736) 491,404 53,671 470,566 220,071 2,430,370 Total net position - ending $ (53,716) $ 73,249 $ 366,036 $ 242,861 $ (5,015) $ 432,016 $ 87,715 $ (539,003) $ 175,351 $ 779,494

City of Ukiah, California
Financial Section: Supplementary Information | Combining Statements Page | 156 City of Ukiah, California
Combining Statement of Cash Flows
Internal Service Funds
Year Ended June 30, 2022
City
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 $ 52,064 $ 67,659 $ - $ 7,364 $ 1,270 $ 1,180 $ - $ 9,086 $ - $ 138,623 Receipts from interfund services provided - 1,224,554 1,128,158 569,582 636,918 1,383,533 1,182,896 1,177,967 1,785,857 9,089,465 Payments to employees (2,660,239) - - (316,046) (453,296) (803,155) (1,170,272) (437,828) (890,268) (6,731,104) Payments to suppliers (1,238,519) (1,679,757) (1,321,360) (108,097) (35,155) (380,152) (88,820) (269,262) (555,584) (5,676,706) Payments for interfund services used 4,337,164 (12,587) (112,022) (115,041) (84,104) (233,382) (221,440) (202,993) (201,493) 3,154,102 Other payments (10,000) - - - - - - - - (10,000)
Other operating cash receipts (payments) - - - - - - 486,672 - 926 487,598 Net cash provided (used) by operating activities 480,470 (400,131) (305,224) 37,762 65,633 (31,976) 189,036 276,970 139,438 451,978

CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES
Cash received (paid) to other funds (337,526) - 1 (37,393) (65,491) 464,157 (126,027) (1,532,393) (95,809) (1,730,481) Grants and contributions - - - - - 3,650 - 50,000 - 53,650 Net cash provided (used) by noncapital financing activities (337,526) - 1 (37,393) (65,491) 467,807 (126,027) (1,482,393) (95,809) (1,676,831)

CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Interest paid - - - - - - - 990,722 (1,282) 989,440
Principal paid on capital and related debt - - - - - - - (90,000) (58,280) (148,280) Proceeds from bonds 14,850,000 14,850,000
Acquisition and construction of capital assets - - - - - - - (178,189) - (178,189) Net cash provided (used) by capital and related financing activities - - - - - - - 15,572,533 (59,562) 15,512,971

CASH FLOWS FROM INVESTING ACTIVITIES
Interest received 3,077 (4,691) (7,373) (1) 512 - (105) (24,587) - (33,168) Net cash provided (used) by investing activities 3,077 (4,691) (7,373) (1) 512 - (105) (24,587) - (33,168) Net increase (decrease) in cash and cash equivalents 146,021 (404,822) (312,596) 368 654 435,831 62,904 14,342,523 (15,933) 14,254,950 Balances - beginning of year 255,243 764,943 728,076 62,858 61,210 110,090 126,963 2,851,215 97,992 5,058,590 Balances - end of the year $ 401,264 $ 360,121 $ 415,480 $ 63,226 $ 61,864 $ 545,921 $ 189,867 $ 17,193,738 $ 82,059 $ 19,313,540 Reconciliation of operating income (loss) to net cash provided (used) by operating activities:

Operating Income $ 227,983 $ (217,538) $ (216,761) $ 23,022 $ 60,700 $ 17,850 $ 160,173 $ 260,159 $ 51,313 $ 366,901 Adjustments to reconcile operating income (loss) to net cash provided (used) by operating activities:

Depreciation - - - 29,109 - - 5,260 12,186 93,893 140,448 Changes in assets and liabilities:

Decrease (increase) in accounts receivable 52,064 67,658 - (13,977) 132 - - 9,086 926 115,889 Decrease (increase) in prepaids (1,500) - - - - - - - - (1,500) Increase (decrease) in accounts payable (45,666) (106,765) (38,880) (2,494) 192 (10,721) (5,865) (14,611) (2,330) (227,140) Increase (decrease) in accrued salaries and benefits 28,583 - - 1,198 6,361 (34,067) 43,182 6,176 3,608 55,041 Increase (decrease) in compensated absences 219,006 - - 904 (1,752) (5,038) (13,714) 3,974 (7,972) 195,408 Increase (decrease) in claims payable - (143,486) (49,583) - - - - - - (193,069) Net cash provided (used) by operating activities $ 480,470 $ (400,131) $ (305,224) $ 37,762 $ 65,633 $ (31,976) $ 189,036 $ 276,970 $ 139,438 $ 451,978 Noncash investing, capital and financing activities
Amortization related to long-term debt $ - $ - $ - $ - $ - $ - $ - $ 58,047 $ - $ 58,047

City of Ukiah, California
Financial Section: Supplementary Information | Combining Statements Page | 157 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.

City of Ukiah, California
Financial Section: Supplementary Information | Combining Statements Page | 158 City of Ukiah, California
Combining Fiduciary Net Position
Custodial Funds
June 30, 2022
Special Deposit Trust
General Service
(Accts Recv)
Garbage Billing &
Collection
Russian River
Watershed Assoc
Ukiah Valley Fire
District
Ukiah Valley
Sanitation District Total Custodial funds
ASSETS
Cash and investments $ 577,370 $ 12,906 $ 389,296 $ 255,832 $ 100 $ 38,735 $ 1,274,239 Accounts receivable 5,565 10,008 338,254 - 25,610 - 379,437 Interest receivable - - - 71 191 - 262
Total assets 582,935 22,914 727,550 255,903 25,901 38,735 1,653,938

LIABILITIES
Accounts payable 9,863 93 58,926 95,437 1,945 - 166,264 Accrued payroll liabilities - - - - 26,927 - 26,927
Deposits payable 524,213 - - - - - 524,213
Interest payable - - - - 5,697 - 5,697
Due to other agencies - - 172,893 - - - 172,893
Intergovernmental payable 25,296 - - - - - 25,296
Due to City of Ukiah 23,563 22,821 531,384 - 708,099 - 1,285,867 Total liabilities 582,935 22,914 763,203 95,437 742,668 - 2,207,157

NET POSITION
Restricted for:

Individuals, Organizations and
Other Governments - - (35,653) 160,466 (716,767) 38,735 (553,219) Total net position $ - $ - $ (35,653) $ 160,466 $ (716,767) $ 38,735 $ (553,219)

City of Ukiah, California
Financial Section: Supplementary Information | Combining Statements Page | 159 City of Ukiah, California
Combining Statement of Changes in Fiduciary Net Position Custodial Funds
For the Fiscal Year Ended June 30, 2022
Special Deposit Trust
General Service
(Accts Recv)
Garbage Billing &
Collection
Russian River
Watershed Assoc
Ukiah Valley Fire
District
Ukiah Valley
Sanitation District Total Custodial funds

ADDITIONS
Contributions:

Taxes and assessments collected for other governments $ - $ - $ - $ - $ 1,209,186 $ - $ 1,209,186 Service charges collected for other governments - - - - 137,222 529,830 667,052 Service charges collected for other agencies - - 1,413,261 - - - 1,413,261 Intergovernmental - - - - 625,634 - 625,634
Miscellaneous - - - - 1,259 - 1,259
Members - - - 562,294 - - 562,294
Total contributions - - 1,413,261 562,294 1,973,301 529,830 4,478,686 Investment earnings:

Interest, rent, and concessions - - - (3,326) (8,349) (16,675) (28,350) Total investment earnings - - - (3,326) (8,349) (16,675) (28,350) Total additions - - 1,413,261 558,968 1,964,952 513,155 4,450,336

DEDUCTIONS
General and administrative - - - - 9,460 - 9,460
Maintenance and operations - - 40,873 - 2,141,347 - 2,182,220 Interest expense and fiscal charges - - - - 74,824 - 74,824 Distributions to other governments - - - 467,017 - 491,187 958,204 Payments to other agencies for service charges collected - - 643,940 - - - 643,940 Payments to City for services provided - - 764,101 - 257,809 - 1,021,910 Total deductions - - 1,448,914 467,017 2,483,440 491,187 4,890,558 Net increase (decrease) in fiduciary net position - - (35,653) 91,951 (518,488) 21,968 (440,222) Net Position -- beginning of the year - - - 68,515 (198,279) 16,767 (112,997) Net Position -- end of the year $ - $ - $ (35,653) $ 160,466 $ (716,767) $ 38,735 $ (553,219)

STATISTICAL SECTION

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 wellbeing have changed over time.

Net Position by Component...................................................................................................................................................163 Changes in Net Position..........................................................................................................................................................164 Fund Balances, Governmental Funds..................................................................................................................................166 Changes in Fund Balances, Governmental Funds ............................................................................................................ 167 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................................................................................................................168 Property Tax Rates...................................................................................................................................................................169 Electric Utility Rates...............................................................................................................................................................170 Wastewater Utility Rates .......................................................................................................................................................171 Water Utility Rates.................................................................................................................................................................. 172 Top Ten Electric Usage Customers.......................................................................................................................................173 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 .....................................................................................................................................174 Ratio of General Bonded Outstanding Debt...................................................................................................................... 175

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................................................................................................................................179 Principal Employers.................................................................................................................................................................180 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 .....................................................................................................181 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.

City of Ukiah, California
Statistical Section Page | 163
Financial Trends
City of Ukiah, California
Net Position by Component
Last Ten Fiscal Years
Fiscal Year Ended June 30, 2022
(Accrual basis of accounting)
For Fiscal Year Ended June 30 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 Governmental activities
Net investment in capital assets $ 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 $ 56,905,670 Restricted 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 15,368,987 Unrestricted 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) (14,390,245) Total governmental net position $ 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 $ 57,884,412 Business-type activities
Net investment in capital assets $ 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 $ 128,557,177 Restricted 2,027,529 2,072,014 2,072,225 2,427,020 - 81,993 123,367 99,829 251,126 320,241 Unrestricted 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) (17,969,112) Total business-type net position $ 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 $ 110,908,306 Primary governmental
Net investment in capital assets $ 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 $ 185,462,847 Restricted 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 15,689,228 Unrestricted 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) (32,359,357) Total primary governmental net position $ 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 $ 168,792,718 Fiscal Year
City of Ukiah
Net Position by Component
Last Ten Fiscal Years
(Accrual basis of accounting)
Source: Audited Financial Statements – Statement of Net Position

City of Ukiah, California
Statistical Section Page | 164
City of Ukiah, California
Changes in Net Position
Last Ten Fiscal Years
Fiscal Year Ended June 30, 2022
(Accrual basis of accounting)
For Fiscal Year Ended June 30 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 Expenses
Governmental activities:

General government $ 2,956,583 $ 3,715,968 $ 772,771 $ 142,792 $ 141,713 $ 1,856,104 $ 2,655,969 $ 99,829 $ 838,727 $ 2,824,700 Public safety 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 10,238,317 Housing and community development 1,254,265 832,020 348,477 891,644 171,523 1,039,784 2,128,714 2,833,311 1,460,134 2,058,024 Public works 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 2,357,684 Parks and recreation 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 5,640,841 Economic development and redevelopment - - - - - 273,570 299,397 403,808 290,261 84,274 Interest on long-term debt - - - - - 59,477 176,067 165,210 992,902 1,674,767 Total governmental activities expenses $ 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 24,878,607 Business-type activities:

Airport - - - - - 1,532,905 1,360,631 1,528,285 1,857,261 1,541,733 Conference Center - - - - - 369,045 500,305 503,445 (336,910) 306,131 Electric 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 22,839,554 Golf - - - - - 223,341 213,949 251,078 144,680 247,149
Landfill - - - - - 667,140 2,114,576 4,165,711 969,800 1,417,733 Parking District - - - - - 153,620 128,643 171,705 137,930 148,354 Street Lighting - - - - - 395,694 43,349 147,861 186,765 146,475 Wastewater 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 8,747,889 Water 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 7,390,232 Disposal site 413,657 573,478 5,950,554 388,553 565,819 - - - - - Nonmajor activities 2,648,970 2,196,295 2,287,340 2,029,634 2,816,055 - - 11,089 55,894 933,997 Total business-type activities expenses 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 43,719,247 Total primary government expenses $ 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 $ 68,597,854 Program revenues
Governmental activities:

Charges for services
General government $ 1,005,296 $ 1,255,815 $ 288,049 $ 258,262 $ 333,458 366,171 111,355 234,487 $ 78,607 $ 70,182 Public safety 1,224,421 851,328 221,156 284,562 362,711 567,592 505,451 301,503 326,986 463,486 Housing and community development 456,294 197,003 - - - 454,920 783,575 390,121 573,410 600,754 Public works 368,895 682,559 215,615 339,403 - 28,773 92,923 435,190 542,554 430,712 Parks and recreation 1,072,615 749,548 756,906 716,575 791,257 782,091 786,161 788,687 1,715,541 2,944,741 Economic development and redevelopment - - - - - 256,554 259,897 7,289 250,000 250,000 Operating grants and contributions 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 4,947,892 Capital grants and contributions 250,992 483,992 889,024 859,772 1,325,091 618,546 1,574,928 76,898 771,125 2,424,991 Total governmental activities program revenues 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 12,132,758 Business-type activities:

Charges for services
Airport - - - - - 1,326,141 1,541,327 1,234,045 1,390,195 1,333,795 Conference Center - - - - - 367,504 369,245 274,794 210,000 254,208 Electric 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 16,576,739 Golf - - - - - 133,370 36,669 40,000 38,500 40,000
Landfill - - - - - 630,477 646,611 703,549 716,223 650,086 Parking District - - - - - 134,689 120,121 114,068 100,679 122,811 Street Lighting - - - - - 191,388 188,814 188,873 183,278 189,163 Wastewater 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 7,876,513 Water 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 7,107,835 Disposal site 129,321 132,287 217,999 132,106 362,018 - - Nonmajor activities 2,467,226 1,965,547 2,053,819 1,806,110 1,723,513 - - 14,441 79,891 548,129 Operating grants and contributions 40,717 57,271 - - 210,298 534,619 819,586 2,830,622 759,696 1,572,005 Capital grants and contributions - - 25,175 10,384 2,640,396 2,592,224 12,524,559 24,876,967 556,033 201,152 Total business-type activities program revenues 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 36,472,436 Total primary government program revenues $ 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 $ 48,605,194 Net (Expense) Revenue
Government activities $ (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) $ (12,745,849) Business-type activities (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) (7,246,811) Total primary government net expense $ (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) $ (19,992,660) City of Ukiah
Changes in Net Position
Last Ten Fiscal Years
(Accrual basis of accounting)
Fiscal Year

City of Ukiah, California
Statistical Section Page | 165
City of Ukiah, California
Changes in Net Position (continued)
Last Ten Fiscal Years
Fiscal Year Ended June 30, 2022
(Accrual basis of accounting)
For Fiscal Year Ended June 30 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 General Revenues and Other Changes in Net Position
Governmental activities:

Property tax $ 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 3,520,010 Sales tax 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 14,553,285 Licenses, permits and franchises - - - - - 1,653,146 1,781,141 1,742,671 1,815,271 1,846,594 Transient occupancy 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 1,487,139 Business license - - - - - 380,797 303,604 411,997 560,527 533,653 Other taxes 929,173 916,007 2,281,810 1,939,984 2,450,254 249 462 888 1,136 888 Use of money and property - - - - - 708,389 850,711 696,930 266,006 (119,912) Vehicle in-lieu taxes 1,229,156 1,237,181 - - - - -
Interest and investment earnings 91,117 93,521 501,217 323,373 404,235 - - Other revenue - - - - - 306,746 181,676 246,319 17,052 280,944 Transfers 871,692 1,816,592 - (473,539) (639,819) (363,796) (410,782) (510,543) (444,963) 633,357 Total governmental activities 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 22,735,958 Business-type activities:

Property tax - - - - - 16,949 17,121 16,815 16,714 17,057 Interest and investment earnings 200,899 356,372 321,824 672,730 468,003 - - Use of money and property - - - - - 247,347 1,166,919 950,715 352,781 (234,775) Other revenue - - - - - - 11,513 22,223
Transfers (584,482) (1,816,592) - 473,539 639,819 363,796 410,782 510,543 444,963 (633,357) Total business-type activities (383,583) (1,460,220) 321,824 1,146,269 1,107,822 628,092 1,606,335 1,478,073 836,681 (851,075) Total primary government $ 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 $ 21,884,883 Extraordinary items
Government activities - - - - - - - - - -
Business-type activities - - - - - - - - - -
Total Extraordinary Items $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - 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 $ (1,364,812) $ (520,397) $ 31,813 $ 605,041 $ 9,301,742 $ 1,461,140 $ 6,564,670 $ 2,032,720 $ 9,805,966 $ 9,990,109 Business-type activities (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) (8,097,886) Total primary government $ (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 $ 1,892,223 Fiscal Year

City of Ukiah, California
Statistical Section Page | 166
City of Ukiah, California
Fund Balances, Governmental Funds
Last Ten Fiscal Years
Fiscal Year Ended June 30, 2022
(Modified accrual basis of accounting)
For Fiscal Year Ended June 30 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 General Fund
Nonspendable $ 619,044 $ 619,044 $ 645,728 $ 911,343 $ 951,167 $ 1,793,247 $ 5,514,226 $ 6,673,912 $ 4,224,563 $ 4,305,711 Restricted - - - - - 4,000,000 - - - -
Committed 183,956 203,105 - - - - - 194,655.0 - -
Assigned 89,859 - - 185,443.0 4,371,069 - - - 186,134 266,158 Unassigned 4,381,047 4,233,953 4,878,803 4,116,215 - (1,623,326) 3,321,778 2,434,740 6,818,832 $ 8,668,084 Total general fund $ 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 $ 13,239,953 All other governmental funds
Nonspendable - - - - - 137,576 - 137,576 137,576 137,576 Restricted 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 17,727,982 Committed 713,402 3,569,505 - - - 12,610,721 685,933 305,466 415,634 803,531 Assigned 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 20,784,801 Unassigned (894,993.0) (736,226) (232,412) (442,572) (1,044,381) (1,919,041) (2,801,435) (1,955,567) (1,282,564) (768,655) Reserved - - - - - - - - - -
Unreserved - - - - - - - - - -
Total other governmental funds 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 38,685,235 Fiscal Year
City of Ukiah
Fund Balances of Governmental Funds
Last Ten Fiscal Years
(Modified accrual basis of accounting)
Source: Audited Financial Statements - Balance Sheet-Governmental funds

City of Ukiah, California
Statistical Section Page | 167
City of Ukiah, California
Changes in Fund Balances, Governmental Funds
Last Ten Fiscal Years
Fiscal Year Ended June 30, 2022
(Modified accrual basis of accounting)
Function 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022

REVENUES
Property tax $ 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 $ 3,520,010 Sales tax 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 14,553,285 Franchise fees - - - - - 1,653,146 1,781,141 1,742,671 1,815,271 1,846,595 Transient occupancy 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 1,485,385 Business license tax - - - - - 380,797 303,604 411,997 509,803 533,653 Other taxes 929,173 950,386 2,047,734 1,917,323 391,473 249 462 888 1,136 888 Charges for service 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 3,854,428 Licenses and permits 272,070 292,688 186,012 341,642 1,792,595 299,101 211,113 259,533 276,752 262,422 Grants contributions and donations - - - - - 274,995 938,308 3,164,054 1,693,511 - Intergovernmental 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 6,957,672 Fines penalties and forfeitures 319,189 256,776 58,692 78,589 73,835 73,639 33,588 29,716 25,933 28,863 Facility rental - - - - - 589,952 607,020 - - -
Interest, rent, and concessions 224,129 340,887 497,681 336,173 415,979 99,543 243,994 - 27,844 445 Use of money and property - - - - - 36,656 - 1,072,805 922,810 465,950 Miscellaneous 243,654 493,158 232,651 411,052 187,999 654,186 436,361 388,629 158,956 272,253 Total revenues $ 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 $ 33,781,849

EXPENDITURES
Current:

General government 2,117,303 2,773,585 852,079 542,434 549,540 270,429 168,024 284,410 28,429,045 123,137 Public safety 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 14,680,628 Housing and community development 1,205,464 785,349 327,921 870,450 1,261,361 1,039,784 2,107,427 1,385,401 1,460,134 2,058,024 Public works 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 3,124,536 Parks, buildings, and grounds - - - - - - 26 856 1,190,266 1,979,678 Parks and recreation 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 3,726,375 Economic development and redevelopment - - - 273,570 299,397 403,808 290,261 84,273 Debt service:

Interest - - - - - - 142,679 139,753 139,070 1,660,748
Issuance expense - - - - - 4,019 - 554,846 137,651
Principal - - - - - 40,000 80,070 82,712 85,442 546,618 Capital lease principal - - - - 16,243 49,967 101,727 104,282 127,291 130,470 Capital lease interest - - - - - 14,055 26,232 23,678 26,949 23,234 Capital outlay 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 3,545,309 Total expenditures 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 31,820,681 Excess (deficiency) of revenues over
expenditures (2,615,853) (2,034,622) (306,232) (1,574,640) (759,832) (7,067,119) (2,296,799) 204,371 (21,536,347) 1,961,168

OTHER FINANCING SOURCES (USES)
Bond issue and Debt proceeds - - - - - 5,125,731 - 284,685 32,770,354 17,027,366 Discount on bonds issued - - - - - - - - - -
Transfers in 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 10,221,951 Transfers out (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) (7,939,001) Total other financing sources (uses) 598,381 1,833,592 (29,370) (473,539) (717,441) 4,775,936 (424,781) (255,674) 32,325,392 19,310,316

SPECIAL ITEM
Reinstatement of Successor Agency loan - - - - - - 6,000,000 Extraordinary items & Prior Period Adj. - - 7,744,852 - - - - - - - Total special items - - 7,744,852 - - - 6,000,000 - - - Net change in fund balances (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 21,271,484 Debt service as a percentage of noncapital
expenditures 0.00% 0.00% 0.00% 0.00% 0.09% 0.57% 1.77% 1.77% 0.77% 9.16% 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
City of Ukiah
Changes in Fund Balances of Governmental Funds
Last Ten Fiscal Years
(Modified accrual basis of accounting)

City of Ukiah, California
Statistical Section Page | 168
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 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 2022 3,537,067 14,553,285 1,487,139 1,846,594 534,541 21,958,626 Change
2021-2022 3.3% 6.3% 8.7% 1.7% 4.8% 3.3%
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

City of Ukiah, California
Statistical Section Page | 169
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.

City of Ukiah, California
Statistical Section Page | 170
City of Ukiah, California
Electric Utility Rates
Last Ten Fiscal Years

City of Ukiah, California
Statistical Section Page | 171
City of Ukiah, California
Wastewater Utility Rates
Last Ten Fiscal Years

City of Ukiah, California
Statistical Section Page | 172
City of Ukiah, California
Water Utility Rates
Last Ten Years

City of Ukiah, California
Statistical Section Page | 173
City of Ukiah, California
Top Ten Electric Usage Customers
Current
Fiscal Year Ended June 30, 2022

City of Ukiah, California
Statistical Section Page | 174
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 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 $ 4,864,728 $ 5,109,125 $ 32,582,164 $ - $32,240,000 $ - $18,398,373 $19,672,836 $19,297,593 $ 61,853,610 $ 3,984 7.27% 2022 16,080 56,047 $901,235,760 $ 4,141,703 $ 4,800,950 $ 67,587,506 $10,238,809 $31,572,122 $ - $17,862,165 $19,394,754 $19,890,002 $ 96,420,161 $ 5,996 10.70% 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

City of Ukiah, California
Statistical Section Page | 175
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 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 $ 4,864,728 $ 5,109,125 $ 32,582,164 $ 42,556,017 $ 2,741 2.64% 2022 16,080 $ 56,047 $ 1,651,248,895 $ 4,141,703 $ 4,800,950 $ 67,587,506 $ 76,530,159 $ 4,759 4.63% 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
General Debt Outstanding

City of Ukiah, California
Statistical Section Page | 176
City of Ukiah, California
Computation of Direct and Overlapping Debt
June 30, 2022
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.

Estimated
Estimated Share of
Percentage Direct and
Debt Applicable Overlapping
Jurisdiction Outstanding to City (1) Debt
2021-22 Assessed Valuation (City of Ukiah): $ 1,651,248,895 2021-22 Assessed Valuation (Successor Agency to the Ukiah RDA): 1,015,146,566 2021-22 Incremental Assessed Valuation (Successor Agency to the Ukiah RDA): 758,939,569 OVERLAPPING TAX AND ASSESSMENT DEBT: % Applicable(1) Debt 6/30/2022 City of Ukiah 100.00% $ -
Ukiah Unified School District 34.00% 20,815,283.23
Mendocino-Lake Community College District 13.47% 7,458,209.77 TOTAL OVERLAPPING TAX AND ASSESSMENT DEBT $ 28,273,493.00 OVERLAPPING GENERAL FUND DEBT:

City of Ukiah - Capital Lease Obligations 100.00% $ 4,800,950.00 City of Ukiah - Lease Revenue Bonds, Series 2020A 100.00% 2,623,572.00 City of Ukiah - Taxable Lease Revenue Bonds, Series 2020B 100.00% 31,968,235.00 City of Ukiah - Lease Revenue Bonds, Series 2022 100.00% 32,995,699.00 Mendocino County General Fund Obligations 12.74% 1,710,932.80 Mendocino County Pension Obligation Bonds 12.74% 4,320,646.76 TOTAL OVERLAPPING GENERAL FUND DEBT $ 78,420,035.56
OVERLAPPING TAX INCREMENT DEBT(SUCCESSOR AGENCY) 100.00% $ 4,141,703.00 Total Direct Debt $ 72,388,456.00
Total Overlapping Debt 38,446,775.56
Total Combined Debt $ 110,835,231.56
Ratios to 2021-22 Assessed Valuation:

Total Direct Debt 4.38%
Total Overlapping Tax and Assessment Debt 1.71%
Total Overlapping Debt 2.33%
Total Combined Debt 6.71%
Ratios to 2021-22 Redevelopment Successor Agency Incremental Assessed Valuation:

Total Overlapping Tax Increment Debt 0.55%
(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.

City of Ukiah, California
Statistical Section Page | 177
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
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%
2022 $1,651,248,895 15.00% 247,687,334 - 0.00%
Legal Debt Limit Margin Calculation for 2021-2022
Assessed value $ 1,651,248,895
Debt limit is 15% of assessed value $ 247,687,334
Less: Debt applicable to limitation $ -
Total bonded debt $ -
Legal debt margin $ 247,687,334
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

City of Ukiah, California
Statistical Section Page | 178
City of Ukiah, California
Pledged Net Revenue Debt Coverage
Last Ten Fiscal Years
This table is no longer presented.

City of Ukiah, California
Statistical Section Page | 179
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
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% 2022 16,080 $ 56,047 $ 901,235,760 $ 1,580,161,957 5.50% Source: Estimated Population-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
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

City of Ukiah, California
Statistical Section Page | 180
City of Ukiah, California
Principal Employers

City of Ukiah, California
Statistical Section Page | 181
Operating Information
City of Ukiah, California
Full-time and Part-time City Employees by Function
Last Ten Calendar Years

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, 2022, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements, and have issued our report thereon dated January 26, 2023.

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

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

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

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 2022-001 that we consider to be a significant deficiency.

Report on 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.

January 26, 2023
2

CITY OF UKIAH

SCHEDULE OF FINDINGS AND RESPONSES
Year Ended June 30, 2022
2022-001 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 City is in the middle of an acquisition of new permitting software, where the expectation will be of better reporting and internal controls. Community Development’s goal, based on the requirements of the grant funding, is to have it implemented by the end of this calendar year. 3

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, 2022. 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: No exceptions were noted as a result of our procedures.

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.

Finding: No exceptions were noted as a result of our procedures. 1

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.

January 26, 2023
2

CITY OF UKIAH

APPROPRIATIONS LIMIT COMPUTATION
2021 – 2022
2021 - 2022
Change in Per Capita Personal Income 5.73%
Population Change
County Population Growth -1.02%
A. Change in Per Capita Personal Income Converted to a Ratio 1.0573 B. Population Growth Converted to a Ratio 0.9898
Calculation of Growth Factor (A x B) 1.04651554
2020 - 2021 Appropriations Limit $ 45,908,767
2021 - 2022 Appropriations Limit
(45,908,767 x 1.04651554) $ 48,044,238
3

END OF DOCUMENT

Agenda Item No: 4.b.

MEETING DATE/TIME: 2/15/2023
ITEM NO: 2023-2363

AGENDA SUMMARY REPORT
SUBJECT: Receive and File Second Quarter Financial Report.

DEPARTMENT: Finance PREPARED BY: Dan Buffalo, Finance Director PRESENTER: Dan Buffalo, Finance Director
ATTACHMENTS:

None
Summary: The City Council will receive a presentation on the Second Quarter (December 31, 2022) Financial Report for the City of Ukiah.

Background: The report provides readers with a preliminary summary of the City's financial position and activities through the fiscal year period ending December 31, 2022. This report is unaudited.

Discussion: The following link will direct readers to the report on the City's OpenGov platform, which is a dynamic and navigable presentation allowing readers to drill down into data to explore more detail than the former report offered.
https://stories.opengov.com/ukiahca/published/b5HKHvrY4 The report is meant to be viewed through the OpenGov platform via a web browser, preferably Google Chrome.

Recommended Action: Receive and file report.

BUDGET AMENDMENT REQUIRED: N/A
CURRENT BUDGET AMOUNT: N/A
PROPOSED BUDGET AMOUNT: N/A
FINANCING SOURCE: N/A
PREVIOUS CONTRACT/PURCHASE ORDER NO.: N/A
COORDINATED WITH: N/A

Agenda Item No: 4.c.

MEETING DATE/TIME: 2/15/2023
ITEM NO: 2023-2362

AGENDA SUMMARY REPORT
SUBJECT: Review and Update, if Warranted, the Ukiah City Council Strategic Plan DEPARTMENT: City Manager /
Admin PREPARED BY: Traci Boyl, Management Analyst
PRESENTER: Sage Sangiacomo, City Manager
ATTACHMENTS:

1. City Council Strategic Plan 2023 DRAFT
Summary: Each year during the annual budget process, the Ukiah City Council reviews and updates the City's Strategic Plan.

Background: The Strategic Plan provides a framework that prioritizes focus on core functions and ensures City Departments are working together to meet the needs of our residents and businesses as directed by the City Council. The priorities identified in the plan will guide decision-making to desired outcomes through strategies and specific actions.

The priorities, strategies, and actions that make up the strategic plan evolve over time with the changing needs of the community and organization.
• Priorities are broad guiding statements that describe the hopes of the community for the future. A priority may never be completely attainable, but it is used as a point towards which to strive. • Strategies describe what is needed to move the City in the direction of completing each priority. • Actions outline specific steps to be taken to achieve the strategy. Actions are further defined, detailed, and assigned as objectives within each departmental budget.

Throughout the annual budget process, the City Council reviews and modifies the Plan as necessary and sets annual objectives for all departments (within departmental budgets) that are in line with the City's priorities.

Discussion: The City Council will review and discuss the Strategic Plan (Attachment #1). The plan includes updates and edits (in redline) to reflect the Council's recent policy changes and priorities over the previous year, including the following updates:
• City of Ukiah Climate Initiatives (Resolution 2022-44) • Ukiah 2040 General Plan
• Updated sphere of influence (SOI) and relevant annexation policies and applications • Partnerships with Ukiah Valley water agencies
• Downtown Streetscape Improvement Plan
• Great Redwood Trail

Recommended Action: Review the Ukiah City Council Strategic Plan and provide direction as may be warranted to update the document.

BUDGET AMENDMENT REQUIRED: n/a

CURRENT BUDGET AMOUNT: n/a
PROPOSED BUDGET AMOUNT: n/a
FINANCING SOURCE: n/a
PREVIOUS CONTRACT/PURCHASE ORDER NO.: n/a
COORDINATED WITH: Sage Sangiacomo, City Manager
DIVERSITY-EQUITY INITIATIVES (DEI):

Goal 2 – Eliminate internal and external barriers to Diversity, Equity, and Inclusion within the systems of our organization. Goal 5 – Instill diversity, equity, and inclusion as essential core elements of policy-making, accountability, and delivery of City services.

CLIMATE INITIATIVES (CI): 6c – Ensure that climate responsibility is integrated throughout the City’s departments and operations.

Ukiah City Council Strategic Plan
The Strategic Plan provides a comprehensive framework that prioritizes focus on core functions and ensures City Departments are working together to meet the needs of our residents and businesses. The priorities identified in the Plan will guide decision-making to desired outcomes through strategies and specific actions.

The priorities, strategies and actions that make up the strategic plan evolve over time with the changing needs of the community and organization. During the annual budget process, the City Council reviews and modifies the Plan as necessary and sets annual objectives for all departments that are in line with the City’s priorities.

In addition, successful development and implementation of the Strategic Plan requires continued engagement, collaboration, and review with our commissions and citizens.

Outcomes
The primary outcomes for the Strategic Planning Process are threefold:

1. Create alignment among Councilmembers, City Staff, and the Community about the top strategic priorities for the City of Ukiah.

2. Develop a set of operational principles that will guide the practices and decisions of the Council in focusing the strategic priorities.

3. Identify specific mechanisms for tracking these strategic priorities over time that will allow the Council and City Staff to make the necessary adjustments to achieve the strategic priorities.

General Principles
A set of accepted guidelines formed to capture values and priorities that transcend broadly to the strategic plan.
 Our strategies and approaches maintain or enhance the positive characteristics of our community.  Our decisions reflect fiscal responsibility, reliability, sustainability, and affordability with an understanding and consideration of impacts to the entire organization.  We look to partner with our community members to promote greater ownership and involvement in their services.
 We look for strategies that increase efficiencies while enhancing customer service.  Where applicable, we adjust rates and fees to reflect changes in the economy and cost of services.

Components of the Plan
 Priorities are guiding statements that describe desired outcomes for our community and organization. A priority may not be completely attainable, but it is used as a point towards which to strive.
 Strategies describe what is needed to move the City in the direction of completing each priority.  Actions outline specific steps to be taken to achieve the strategy. Actions are further defined, detailed, and assigned as objectives within each departmental budget.

Strategic Plan Priorities
Enhance Our Neighborhoods: Foster a sense of small-town life by embracing our diversity and providing our residents with quality accessible services and vibrant places that reflect the diversity of cultures within our community (People, Places, & Services)
Attachment 1

Develop Quality Infrastructure: Evaluate strategies and best practices to develop and implement a prioritized plan for maintaining and improving public infrastructure and utilities Plan for the Future: Utilize sound principles for valley-wide planning that include a focused approach on identifying and leveraging partnerships for service delivery to increase efficiencies, capabilities, and resiliency.

Grow our Businesses: Facilitate the development of a sound local economy that attracts investment, promotes economic diversity, supports businesses, creates employment opportunities, and generates public revenues
Value our Team: Ensure Council and staff work together to create a more diverse, inclusive, responsive, and effective workplace environment

Recommended Strategy:

Build neighborhoods that provide access for all to a compatible balance of housing, employment, commercial, medical, education, and recreational resources.

Actionable Items:
 Implement a housing plan that works to support the development of all types of housing  Actively engage with our neighborhoods to align services with changing needs  Seek funding opportunities and partnerships to update and add park and recreational facilities  Work to preserve, conserve, and protect the natural resources/features of the Ukiah Valley and open space
 Develop a Complete Streets transportation network that enables safe access for all users, including pedestrians, bicyclists, motorists, and transit riders of all ages and abilities.

Recommended Strategy:

Provide services that support a high quality of life for all residents Actionable Items:
 Ensure the safety of our community through proactive and responsive community policing and fire services with a focus on ensuring that our team members have the appropriate training and resources
 Promote healthy neighborhoods with access for all to quality recreational opportunities  Engage and conduct community-wide surveys to identify gaps and opportunities for changes or additions to our services and programs
 Continue to wWork with partnering agencies and stakeholders to identify and address the needs of the community’s most underrepresented
Recommended Strategy:

Embrace new technology, set policy, and evaluate critical infrastructure to encourage and support environmentally sustainable community.

Actionable Items:
 Provide ongoing education and active engagement of City staff, members of committees and commissions, contractors, consultants, residents, and independent community groups in alignment with the goals of improving environmental standards and promoting sustainable policies
Enhance Our Neighborhoods
Foster a sense of small town life by embracing our diversity and providing our residents with quality, accessible services and vibrant places that reflect the diversity of cultures within our community (People, Places, Services)

 Address the climate implications of all policies and actions that come before the Ukiah City Council that have the potential to impact greenhouse gas emissions, carbon sequestration, and disaster preparedness within the City  Implement the City of Ukiah Climate Initiatives (Resolution 2022-44) Identify and consider a list of actions to restore a safe climate

Recommended Strategy:

Continue the development and maintenance of a comprehensive Capital Improvement Plan.

Actionable Items:
 Determine current conditions, needs and opportunities, and focus on specific capital improvement projects for the following areas:
o Streets
o Water
o Sewer
o Electric
o Storm drains
o Landfill
Recommended Strategy:

Identify and/or develop funding for essential and vital infrastructure for the long-term.

Actionable Items:
 Conduct regular evaluation of utility rates to ensure sustainability of services  Explore and seek grant funding
 Evaluate a potential trench cut fee to protect the community’s investment Develop Quality Infrastructure
Evaluate strategies and best practices to develop and
implement a prioritized plan for maintaining and
improving public infrastructure and utilities

Recommended Strategy:

Review and revise land use planning documents to be reflective of the long-term vision for the community
Actionable Items:
 Implement the goals, policies, and programs in Update the Ukiah 2040 General Plan  Update the City of Ukiah’s sphere of influence (SOI)
 Prepare and adopt submit annexation applications in alignment with the City of Ukiah’s updated sphere of influence (SOI) and annexation policiespolicies  Evaluate and amend the city zoning code to improve efficiencies/public service and protect natural resources
Recommended Strategy:

Analyze and consider opportunities for regional partnerships that support or improve the delivery of municipal services
Actionable Items:
 Develop tax sharing agreement with the County of Mendocino  Support and iImplement the participation agreement with the Ukiah Valley Sanitation District  Continue the development of a plan for the delivery of fire services for the Ukiah Valley  Support newly-dDeveloped partnerships with Ukiah Valley water agencies and finalize agreements to explore consolidated services for improved efficiency, capability and resiliency Plan for the Future
Utilize sound principles for valley-wide planning that include a focused approach on identifying and leveraging partnerships for service delivery to increase efficiencies, capabilities, and resiliency.

Recommended Strategy:

Identify and remove barriers to economic development while leveraging economic opportunities Actionable Items:
 Leverage partnerships with other local agencies and stakeholders to provide economic development resources and services for the retention and recruitment of businesses.  Identify and support the development of public infrastructure needed to support growth Recommended Strategy:

Develop and preserve the historic downtown as a regional center of civic and economic activity.

Actionable Items:
 Develop a plan to identify and attract anchor tenants to the downtown core  Continue efforts to affect positive change with the Palace Hotel  Coordinate with the County and State for a reuse plan for the Courthouse  Evaluate and implement Downtown Streetscape Improvement Plan (Phase II anticipated summer of 2023pending)
 Support public infrastructure development at the Perkins Street Depot site in support of the courthouse development and buildout of the property.
 Develop and implement an improved downtown parking plan  Continue to engage insupport the development of the Great Redwood Trail (Phase IV anticipated summer of 2023)
Grow Our Businesses
Facilitate the development of a sound local economy
that attracts investment, promotes economic diversity, supports businesses, creates employment opportunities, and
generates public revenues.

Recommended Strategy:

Promote the core values that are embedded in the operational culture of the organization.

Actionable Items:
 Develop organizational practices to embed the core values (Professionalism, Service, Teamwork, Innovation, and Safety) and improve diversity, equity, transparency, and justice Recommended Strategy:

Develop open communication and workflow practices that cultivate invested team members and community awareness/involvement
Actionable Items:
 Support the implementation of the City’s Equity Action Plan  Develop and expand a public education and outreach plan  Continue to redesign City Council workflow calendaring and ad-hoc/committee files Value our Team
Ensure Council and staff work together to create
a more diverse, inclusive, responsive, and
effective workplace environment