Ukiah City Council
February 7, 2024

Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 83 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. Irrespective of the merger, worker’s comp and health insurance premiums are still paid to REMIF and totaled $3,963,488.

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 official's 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 $2,855,440. 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.

Attachment 1

Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 84 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, 2023. 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
Todd Grove Playground Replacement Project $ 224,064 $ 11,331 Clara Avenue Reconstruction Project 3,425,243 483,425
Gobbi Street Service Overhead to Underground Conversion 94,879 18,792 Downtown Streetscape Phase 2 307,537 10,511,453
SCADA Upgrade at the Water Treatment Plant 284,495 109,130 Runway 15-33 Pavement Rehabilitation - Phase 2 - 2,444,444 Recycled Water Project Phase 4 - 45,942,805
Todd Grove BBQ Reconstruction Project - 124,850
Thickening and Dewatering Improvements - 3,293,400
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 $ 911,379
Streets Capital Improvements 4,426,325
General Capital Projects 2,807,930
Nonmajor governmental funds 707,690
Internal service funds 1,805,708
Landfill 189,189
Electric 1,450,849
Water 51,011,177
Wastewater 6,177,463
Nonmajor enterprise funds 3,220,841
Total $ 72,708,551
Attachment 1

Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 85 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, 2023:

Redevelopment Successor Private Purpose Trust
Debt Service Activity
Balance Balance Due Within
June 30, 2022 Additions Reductions June 30, 2023 One Year Trust Activities:

Series 2019A Tax Allocation Bonds $ 636,003 $ - $ 309,382 $ 326,621 $ 326,621 Series 2019B Taxable Tax Allocation Bonds 3,505,701 - 296,440 3,209,261 374,509 Total trust fund debt $ 4,141,704 $ - $ 605,822 $ 3,535,882 $ 701,129 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 percent.

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 percent.

Attachment 1

Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 86 Note 14 – Successor Agency Trust, Former Ukiah Redevelopment Agency (continued) Future debt service for Fiduciary Activities at June 30, 2023, is as follows:

Debt Service Schedule
Redevelopment Successor Agency
Year Ending
June 30,
Principal Interest Principal Interest Principal Interest 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 - - 404,048 18,018 404,048 18,018
2029-2033 - - 406,712 6,025 406,712 6,025
Total 326,621 3,529 3,209,261 270,649 3,535,882 274,178 Due within one year 326,621 3,529 374,509 89,451 701,130 92,980 Due after one year - - 2,834,752 181,198 2,834,752 181,198 Total $ 326,621 $ 3,529 $ 3,209,261 $ 270,649 $ 3,535,882 $ 274,178 Series 2019A Tax Allocation
Bonds
Series 2019B Taxable Tax
Allocation Bonds Total
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Attachment 1

Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 87 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 100 – Accounting Changes and Error Corrections. The requirements of this Statement will improve the clarity of the accounting and financial reporting requirements for accounting changes and error corrections, which will result in greater consistency in application in practice. In turn, more understandable, reliable, relevant, consistent, and comparable information will be provided to financial statement users for making decisions or assessing accountability.

In addition, the display and note disclosure requirements will result in more consistent, decision useful, understandable, and comprehensive information for users about accounting changes and error corrections.

GASB 101 – Compensated Absences: The unified recognition and measurement model in this Statement will result in a liability for compensated absences that more appropriately reflects when a government incurs an obligation. In addition, the model can be applied consistently to any type of compensated absence and will eliminate potential comparability issues between governments that offer different types of leave.

The model also will result in a more robust estimate of the amount of compensated absences that a government will pay or settle, which will enhance the relevance and reliability of information about the liability for compensated absences.

This area intentionally left blank.

Attachment 1

Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 88 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, 2023, the City ceased making such payments. Total share of operating costs for UVFA were as follows:

Ukiah Valley Fire Authority
Agency Operating Cost Share - Fiscal Year 2022-23
Variance
Share ($) Share (%) Share ($) Share (%)
City of Ukiah $ 5,462,684 66.98% 4,077,715 $ 50.00% 1,384,968 $ Ukiah Valley Fire Protection District 2,692,747 33.02% 4,077,715 50.00% (1,384,968) Total $ 8,155,431 100.00% 8,155,431 $ 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.

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, 2023, the City received $41,500 in rents. The City reports activities of the golf course as a nonmajor enterprise fund. The cost and carrying amount of assets lease under this agreement were as follows:

Attachment 1

Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 89 Note 16 – Service Contracts (continued)
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 323,221 309,910 13,311
Infrastructure 340,353 184,743 155,609
Buildings 115,992 98,103 17,889
Total Assets $ 1,744,850 $ 592,756 $ 1,152,093
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 $9,507. As of June 30, 2023, the City’s receivable for lease payments was $263,983. 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, 2023, the balance of the deferred inflow of resources was $263,983.

Subscription-Based Information Technology Arrangements
In fiscal year 2023, the City entered into three subscription-based information technology arrangements (SBITA) that are subject to GASB 96. The City uses a discounted rate of 3.5 percent. As of June 30, 2023, the City reported the net SBITA right-to-use intangible asset in amount of $859,476 and a corresponding SBITA liability in amount of $845,509, of which the amount due is one year is $318,226. For the year ended June 30, 2023, there was a principal reduction in amount of $202,437.

Attachment 1

City of Ukiah, California
Financial Section: Other Required Supplementary Information Page | 90 Required Supplementary Information (RSI)
City of Ukiah, California
Schedules of Contributions and Proportionate Share of Total 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 2022 2021 2020 2019 2018 2017 2016 2015 2014 TOTAL PENSION LIABILITY:

Service Cost $ 2,387,254 $ 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 7,222,763 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 - - - - - - 56,535 - -
Changes of Assumptions 3,214,497 - - - (544,277) 4,693,759 - (1,318,850) - Difference Between Expected and Actual
Experience (1,257,342) 447,816 783,147 2,023,144 845,262 (1,456,928) (1,392,062) (1,280,133) - Benefit Payments, Including Refunds of
Employee Contributions (5,346,787) (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 $ 6,220,385 $ 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 104,200,343 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)

$ 110,420,728 $ 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 $ 1,837,864 $ 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 916,632 872,626 852,263 774,314 727,232 659,895 648,121 634,373 779,732 Net Investment Income (8,267,651) 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 (5,346,787) (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 - - - - (132) - - - - Administrative Expense (69,002) (62,272) (84,369) (40,522) (83,002) (71,957) (30,145) (55,697) - Other Miscellaneous Income/(Expense)1 - - - 132 (157,623) - - - - Net Change in Fiduciary Net Position $ (10,928,944) $ 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 $ 110,768,195 $ 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) 99,839,251 110,768,195 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) $ 10,581,477 $ (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 90.42% 106.30% 62.56% 62.97% 63.52% 62.17% 61.73% 64.23% 65.02% Covered Payroll3 $ 11,400,448 $ 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 92.82 (59.99%) 371.33% 380.19% 369.68% 385.27% 380.14% 343.93% 321.43% Attachment 1

City of Ukiah, California
Financial Section: Other Required Supplementary Information Page | 91 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.

Notes to Schedule of Changes in Total Pension Liability and Related Ratios:

Changes of Benefit Terms: The figures above generally include any liability impact that may have resulted from voluntary benefit changes that occurred on or before the Measurement Date. However, offers of Two Years Additional Service Credit (a.k.a. Golden Handshakes) that occurred after the Valuation Date are not included in the figures above, unless the liability impact is deemed to be material by the plan actuary.

Changes of Assumptions: Effective with the June 30, 2021 valuation date (2022 measurement date), the accounting discount rate was reduced from 7.15 percent to 6.90 percent. In determining the long-term expected rate of return, CalPERS took into account long-term market return expectations as well as the expected pension fund cash flows. Projected returns for all asset classes are estimated, combined with risk estimates, and are used to project compound (geometric) returns over the long term.

The discount rate used to discount liabilities was informed by the long-term projected portfolio return. In addition, demographic assumptions and the inflation rate assumption were changed in accordance with the 2021 CalPERS Experience Study and Review of Actuarial Assumptions. The accounting discount rate was 7.15 percent for measurement dates 2017 through 2021, 7.65 percent for measurement dates 2015 through 2016, and 7.50 percent for measurement date 2014.

Schedule of Plan Contributions for the fiscal years ended June 301, Employer Fiscal Year End 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 Actuarially Determined Contribution $ 1,877,855 $ 1,837,864 $ 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 (1,877,855) (1,837,864) (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 $ 11,557,790 $ 11,400,448 $ 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 16.25% 16.12% 316.41% 35.75% 35.02% 33.34% 31.53% 30.09% 26.93% 26.29% 4 Fiscal year 2015 w as the first year of implementation; therefore, only 9 years are show n. 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. How ever, some employers may choose to make additional contributions tow ards their unfunded liability. Employer contributions for such plans exceed the actuarially determined contributions. 3 Includes one year’s payroll grow th using 2.75% payroll grow th assumption for fiscal years ended June 30, 2018-21; 3.00% payroll grow th assumption for fiscal years ended June 30, 2014-17.

Attachment 1

City of Ukiah, California
Financial Section: Other Required Supplementary Information Page | 92 City of Ukiah, California
Schedules of Contributions and Proportionate Share of Total Pension Liability, Cost Sharing Plan (Safety), Last Ten Years Schedule of Changes in Total Pension Liability and Related Ratios for the Measurement Periods Ended June 30, Measurement Measurement Measurement Measurement Measurement Measurement Measurement Measurement Measurement Date Date Date Date Date Date Date Date Date
June 30, 2014 June 30, 2015 June 30, 2016 June 30, 2017 June 30, 2018 June 30, 2019 June 30, 2020 June 30, 2021 June 30, 2022 Plan's Proportion of the PE RF C Net Pension
Liability/(Asset) 0.19% 0.18% 0.18% 0.17% 0.18% 0.18% 0.18% -0.11% 0.05% 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) $5,823,369 Plan's Covered-E mployee 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 $4,436,794 Plan's Proportionate Share of the Net Pension
Liability/(Asset) as a Percentage of its CoveredE mployee Payroll 345.97% 322.46% 445.30% 415.61% 418.31% 462.16% 469.75% -143.75% 131.25% 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% 92.39% Safety Plan
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.

Attachment 1

City of Ukiah, California
Financial Section: Other Required Supplementary Information Page | 93 City of Ukiah, California
Schedules of Contributions and Proportionate Share of Total Pension Liability, Cost Sharing Plan (Safety), Last Ten Years (cont.) Schedule of Plan Contributions for the fiscal years ended June 30, CalPE RS CalPE RS CalPE RS CalPE RS CalPE RS CalPE RS CalPE RS CalPE RS CalPE RS Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 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 $ 1,212,500 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) ($1,212,500) Contribution Deficiency
(E xcess) $ 0 $ 0 $0 $ 0 $ 0 $ 0 ($14,993,095) $ 0 $ 0
Covered-E mployee
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 $4,397,440 Contributions as a
Percentage of CoveredEmployee Payroll

34.08% 44.29% 38.09% 43.14% 49.63% 52.30% 359.73% 24.72% 27.96% Safety Plan
Notes to Schedule:

Contribution Valuation Date:

June 30, 2012 June 30, 2013 June 30, 2014 June 30, 2015 June 30, 2016 June 30, 2017 June 30, 2018 June 30, 2019 June 30, 2020 June 30, 2021 * Fiscal Year 2015 was the first year of implementation, therefore only 9 years are shown.

Attachment 1

City of Ukiah, California
Financial Section: Other Required Supplementary Information Page | 94 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, 2023
Original Final Actual
Variance with Final
Budget

REVENUES
Property tax $ 3,594,000 $ 3,594,000 $ 3,674,829 $ 80,829 Sales tax 15,367,741 15,367,741 13,719,396 (1,648,345)
Transient occupancy 1,411,413 1,411,413 1,443,140 31,727 Business license tax 480,000 480,000 488,374 8,374
Other taxes 800 800 781 (19)
Franchise fees 1,930,200 1,930,200 2,197,540 267,340
Charges for service 5,428,784 5,520,784 4,835,549 (685,235) Licenses and permits 265,520 265,520 431,455 165,935
Grants, contributions, and donations 215,603 215,603 268,634 53,031 Use of money and property 182,946 182,946 217,014 34,068 Intergovernmental 2,396,605 2,396,605 3,440,933 1,044,328 Fines penalties and forfeitures 55,000 55,000 36,231 (18,769) Miscellaneous 81,500 135,005 120,732 (14,273)
Total revenues 31,410,112 31,555,617 30,874,608 (681,009)

EXPENDITURES
Current:

General government 54,896 82,151 58,195 23,956
Public safety 15,460,261 16,626,707 16,047,659 579,048
Housing and community development 1,323,840 1,393,840 1,339,854 53,986 Public works 1,798,601 1,958,628 1,939,767 18,861
Parks, buildings, and grounds 1,697,810 1,749,660 1,906,273 (156,613) Recreation and culture 4,640,417 4,669,774 5,044,001 (374,227) Economic development and redevelopment 153,650 153,650 316,477 (162,827) Total current 25,129,475 26,634,410 26,652,226 (17,816) Debt service:

Interest 857,469 857,469 857,467 2
Principal 581,998 581,998 582,000 (2)
Lease principal 133,727 133,727 133,727 -
Lease interest 19,977 19,977 19,977 -
Total debt service 1,593,171 1,593,171 1,593,171 -
Capital outlay:

Public safety 405,910 1,421,568 573,326 848,242
Public works 62,500 74,000 11,459 62,541
Parks, buildings, and grounds 60,000 263,588 50,844 212,744 Total capital outlay 528,410 1,759,156 635,629 1,123,527 Total expenditures 27,251,056 29,986,737 28,881,026 1,105,711 Excess (deficiency) of revenues over expenditures 4,159,056 1,568,880 1,993,582 424,702

OTHER FINANCING SOURCES (USES)
Transfers in 599,000 599,000 622,500 23,500
Transfers out (3,562,358) (3,588,608) (3,766,535) (177,927) Total other financing sources (uses) (2,963,358) (2,989,608) (3,144,035) (154,427) Net change in fund balances 1,195,698 (1,420,728) (1,150,453) 270,275 Fund balances - beginning 13,239,953 13,239,953 13,239,953 - Fund balances - ending $ 14,435,651 $ 11,819,225 $ 12,089,500 $ 270,275 Budgeted Amounts
Attachment 1

City of Ukiah, California
Financial Section: Other Required Supplementary Information Page | 95 City of Ukiah, California
Notes to Required Supplemental Information
June 30, 2023
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.

Non-Adopted Budgets
The following funds did not have an adopted budget for the current year, so a budget-to-actual schedule is not presented:

Special Revenue
Museum Grant
1998 STIP Augmentation
Anton Stadium
Swimming Pool
Skate Park
Softball Complex
Debt Service Reserve 2022 LRB
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information Page | 96

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, 2023
Original Final Actual
Variance with Final
Budget

REVENUES
Grants, contributions, and donations $ - $ - $ 99,990 $ 99,990 Intergovernmental 1,469,000 1,769,000 76,927 (1,692,073) Total revenues 1,469,000 1,769,000 176,917 (1,592,083)

EXPENDITURES
Current:

Public works 819,942 1,438,765 1,103,380 335,385
Total current 819,942 1,438,765 1,103,380 335,385
Debt service:

Interest 703,069 703,069 703,069 -
Principal 1,280,881 1,280,881 1,280,881 -
Total debt service 1,983,950 1,983,950 1,983,950 -
Capital outlay:

Public works 3,635,786 4,623,677 206,839 4,416,838
Total capital outlay 3,635,786 4,623,677 206,839 4,416,838 Total expenditures 6,439,678 8,046,392 3,294,169 4,752,223 Excess (deficiency) of revenues over expen (4,970,678) (6,277,392) (3,117,252) 3,160,140

OTHER FINANCING SOURCES (USES)
Transfers in 5,040,018 5,040,018 2,930,287 (2,109,731)
Transfers out (2,359) (2,359) (2,359) -
Total other financing sources (uses) 5,037,659 5,037,659 2,927,928 (2,109,731) Net change in fund balances 66,981 (1,239,733) (189,324) 1,050,409 Fund balances - beginning (15,972) (15,972) (15,972) -
Fund balances - ending $ 51,009 $ (1,255,705) $ (205,296) $ 1,050,409 Budgeted Amounts
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information Page | 97
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, 2023
Original Final Actual
Variance with Final
Budget

REVENUES
Use of money and property $ - $ - $ (874) $ (874)
Intergovernmental - 600,000 600,000 -
Total revenues - 600,000 599,126 (874)

EXPENDITURES
Capital outlay:

Public works 6,044,404 17,925,693 10,532,518 7,393,175
Total capital outlay 6,044,404 17,925,693 10,532,518 7,393,175 Total expenditures 6,044,404 17,925,693 10,532,518 7,393,175 Excess (deficiency) of revenues over expen (6,044,404) (17,325,693) (9,933,392) 7,392,301 Net change in fund balances (6,044,404) (17,325,693) (9,933,392) 7,392,301 Fund balances - beginning 15,573,351 15,573,351 15,573,351 - Fund balances - ending $ 9,528,947 $ (1,752,342) $ 5,639,959 $ 7,392,301 Budgeted Amounts
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information Page | 98
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, 2023
Original Final Actual
Variance with Final
Budget

REVENUES
Use of money and property $ 37,592 $ 37,592 $ 15,443 $ (22,149) Total revenues 37,592 37,592 15,443 (22,149)

EXPENDITURES
Current:

General government 10,955 10,955 11,145 (190)
Total current 10,955 10,955 11,145 (190)
Total expenditures 10,955 10,955 11,145 (190)
Excess (deficiency) of revenues over expen 26,637 26,637 4,298 (22,339)

OTHER FINANCING SOURCES (USES)
Transfers in 259,772 259,772 259,772 -
Total other financing sources (uses) 259,772 259,772 259,772 - Net change in fund balances 286,409 286,409 264,070 (22,339) Fund balances - beginning 3,928,393 3,928,393 3,928,393 - Fund balances - ending $ 4,214,802 $ 4,214,802 $ 4,192,463 $ (22,339) Budgeted Amounts
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Nonmajor Funds Page | 99 Nonmajor Governmental Funds

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

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

Opioid Settlement Fund To account for the sources, uses, and balances of proceeds from opioid settlement.

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.

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

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.

Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Nonmajor Funds Page | 100 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.

Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Nonmajor Funds Page | 101 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 2023.

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.

Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Nonmajor Funds Page | 102 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 2023.

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

Attachment 1

THIS PAGE INTENTIONALLY LEFT BLANK
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Nonmajor Funds Page | 104 City of Ukiah, California
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2023
Special Revenue Prop 172
Opioid Settlement
Fund Museum Grant ARRC
Downtown Business
Improvement
LMIHF Housing
Asset
Winter Special
Events Advanced Planning
ASSETS
Cash and investments $ 14,248 $ 175,857 $ 72,406 $ 21 $ 10,974 $ 3,582 $ 1,956,880 $ - $ 215,938 Accounts receivable - 23,555 - - 780 - - - 350
Notes receivable - - - - - - 1,498,057 - -
Interest receivable 18 354 99 - 36 3 2,687 - 275
Grants and subventions receivable - - - - - - - - 40,250 Land held for resale - - - - - - 2,435,114 - -
Grants, contributions, and donations - - - - - - - - -
Total assets $ 14,266 $ 199,766 $ 72,505 $ 21 $ 11,790 $ 3,585 $ 5,892,738 $ - $ 256,813

LIABILITIES
Unearned revenues $ - $ - $ - $ - $ - $ - $ - $ - $ -
Accounts payable - - 11,320 - 4,575 3,571 - - -
Accrued payroll liabilities - - - - 188 - - - -
Due to other funds - - - - - - - 18,056 -
Advance from other funds - - - - 36,601 - - 177,590 -
Total liabilities - - 11,320 - 41,364 3,571 - 195,646 -

DEFERRED INFLOWS OF RESOURCES
Unavailable revenues - grants and subventions $ - $ - $ - $ - $ - $ - $ 97,995 $ - $ - Total deferred inflows of resources - - - - - - 97,995 - - Total liabilities and deferred inflows of resources - - 11,320 - 41,364 3,571 97,995 195,646 -

FUND BALANCES (DEFICITS)
Nonspendable:

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

Capital projects - - - - - - - - -
CDBG activities - - - - - - - - -
Certifications and training - - - - - - - - -
Clean-up and solid waste remdediation - - - - - - - - - Debt service reserve - - - - - - - - -
Downtown business improvements - - - - - 14 - - -
Governmental services - - - - - - - - -
Housing activities - - - - - - 5,794,743 - -
Opioid settlement - - 61,185 - - - - - -
Project reserve 14,266 - - 21 - - - - -
Public safety - 199,766 - - - - - - -
Riparian corridor management - - - - - - - - -
Special recreation events - - - - - - - - -
Streets and rights-of-way - - - - - - - - -
Committed:

Park development - - - - - - - - -
Planning activities - - - - - - - - 256,813
Solid waste management - - - - - - - - -
Assigned:

Capital projects - - - - - - - - -
Equipment reserve - - - - - - - - -
Park development - - - - - - - - -
Project reserve - - - - - - - - -
Unassigned - - - - (29,574) - - (195,646) -
Total fund balances (deficits) $ 14,266 $ 199,766 $ 61,185 $ 21 $ (29,574) $ 14 $ 5,794,743 $ (195,646) $ 256,813 Total liabilities and fund balances (deficits) $ 14,266 $ 199,766 $ 72,505 $ 21 $ 11,790 $ 3,585 $ 5,892,738 $ - $ 256,813 (continued)
Special Revenue
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Nonmajor Funds Page | 105 City of Ukiah, California
Combining Balance Sheet
Nonmajor Governmental Funds (cont.)
June 30, 2023
Special Recreation
Events
Highway User Tax
(Gas Tax) Signalization
1998 STIP
Augmentation
SB325
Reimbursement S.T.P.

Trans-Traffic
Congest Relief
CDBG Program
Income
Home Program
Income
ASSETS
Cash and investments $ 54,793 $ 555,247 $ 375,990 $ 12 $ 88,250 $ 186,758 $ 66 $ 170,119 $ 246,621 Accounts receivable - 102,298 - - - - - - -
Notes receivable - - - - - - - 449,183 8,579,603
Interest receivable 77 763 516 - 126 258 5 399 350
Grants and subventions receivable - - - - - - - 66,233 - Land held for resale - - - - - - - - -
Grants, contributions, and donations - - - - - - - 11,334 - Total assets $ 54,870 $ 658,308 $ 376,506 $ 12 $ 88,376 $ 187,016 $ 71 $ 697,268 $ 8,826,574

LIABILITIES
Unearned revenues $ 8,750 $ - $ - $ - $ - $ - $ - $ - $ - Accounts payable 320 30,395 - - - - - 2,220 -
Accrued payroll liabilities - - - - - - - - -
Due to other funds - - - - - - - - -
Advance from other funds - - - - - - - - -
Total liabilities 9,070 30,395 - - - - - 2,220 -

DEFERRED INFLOWS OF RESOURCES
Unavailable revenues - grants and subventions $ - $ - $ - $ - $ - $ - $ - $ 76,377 $ 1,300,129 Total deferred inflows of resources - - - - - - - - 1,300,129 Total liabilities and deferred inflows of resources 9,070 30,395 - - - - - 78,597 1,300,129

FUND BALANCES (DEFICITS)
Nonspendable:

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

Capital projects - - - - - - - - -
CDBG activities - - - - - - - 618,671 -
Certifications and training - - - - - - - - -
Clean-up and solid waste remdediation - - - - - - - - - Debt service reserve - - - - - - - - -
Downtown business improvements - - - - - - - - -
Governmental services - - - - - - - - -
Housing activities - - - - - - - - 7,526,445
Opioid settlement - - - - - - - - -
Project reserve - - - - - - - - -
Public safety - - - - - - - - -
Riparian corridor management - - - - - - - - -
Special recreation events 45,800 - - - - - - - -
Streets and rights-of-way - 627,913 376,506 12 88,376 187,016 71 - - Committed:

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

Capital projects - - - - - - - - -
Equipment reserve - - - - - - - - -
Park development - - - - - - - - -
Project reserve - - - - - - - - -
Unassigned - - - - - - - - -
Total fund balances (deficits) $ 45,800 $ 627,913 $ 376,506 $ 12 $ 88,376 $ 187,016 $ 71 $ 618,671 $ 7,526,445 Total liabilities and fund balances (deficits) $ 54,870 $ 658,308 $ 376,506 $ 12 $ 88,376 $ 187,016 $ 71 $ 697,268 $ 8,826,574 (continued)
Special Revenue
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Nonmajor Funds Page | 106 City of Ukiah, California
Combining Balance Sheet
Nonmajor Governmental Funds (cont.)
June 30, 2023
CASP Certification
and Training Asset Seizure
Supplemental Law
Enforcement
Community-Based
Transitional Housing
Asset Forfeiture
11470.2 H&S F
Special Revenue -
Police
American Rescue
Fund Transfer Station
Solid Waste
Mitigation Fund
ASSETS
Cash and investments $ 50,770 $ 68,512 $ 234,430 $ 37,115 $ 59,326 $ 1,058 $ 1,485,187 $ 2,241 $ 36,023 Accounts receivable - - 4,991 - - 31,250 - 33,623 -
Notes receivable - - - - - - - - -
Interest receivable 70 93 333 60 81 173 2,628 620 89
Grants and subventions receivable - - - - - - - - -
Land held for resale - - - - - - - - -
Grants, contributions, and donations - - - - - - - - -
Total assets $ 50,840 $ 68,605 $ 239,754 $ 37,175 $ 59,407 $ 32,481 $ 1,487,815 $ 36,484 $ 36,112

LIABILITIES
Unearned revenues $ - $ - $ - $ - $ - $ - $ - $ - $ -
Accounts payable - 1,500 - - - - - - -
Accrued payroll liabilities - - 2,097 3,773 - - - - 548 Due to other funds - - - - - - - - -
Advance from other funds - - - - - - - - -
Total liabilities - 1,500 2,097 3,773 - - - - 548

DEFERRED INFLOWS OF RESOURCES
Unavailable revenues - grants and subventions $ - $ - $ - $ - $ - $ - $ - $ - $ - Total deferred inflows of resources - - - - - - - - -
Total liabilities and deferred inflows of resources - 1,500 2,097 3,773 - - - - 548

FUND BALANCES (DEFICITS)
Nonspendable:

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

Capital projects - - - - - - - - -
CDBG activities - - - - - - - - -
Certifications and training 50,840 - - - - - - - -
Clean-up and solid waste remdediation - - - - - - - - 35,564 Debt service reserve - - - - - - - - -
Downtown business improvements - - - - - - - - -
Governmental services - - - - - - 1,487,815 - -
Housing activities - - - - - - - - -
Opioid settlement - - - - - - - - -
Project reserve - - - - - - - - -
Public safety - 67,105 237,657 33,402 59,407 32,481 - - - Riparian corridor management - - - - - - - - -
Special recreation events - - - - - - - - -
Streets and rights-of-way - - - - - - - - -
Committed:

Park development - - - - - - - - -
Planning activities - - - - - - - - -
Solid waste management - - - - - - - 36,484 -
Assigned:

Capital projects - - - - - - - - -
Equipment reserve - - - - - - - - -
Park development - - - - - - - - -
Project reserve - - - - - - - - -
Unassigned - - - - - - - - -
Total fund balances (deficits) $ 50,840 $ 67,105 $ 237,657 $ 33,402 $ 59,407 $ 32,481 $ 1,487,815 $ 36,484 $ 35,564 Total liabilities and fund balances (deficits) $ 50,840 $ 68,605 $ 239,754 $ 37,175 $ 59,407 $ 32,481 $ 1,487,815 $ 36,484 $ 36,112 (continued)
Special Revenue
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Nonmajor Funds Page | 107 City of Ukiah, California
Combining Balance Sheet
Nonmajor Governmental Funds (cont.)
June 30, 2023
Equipment Reserve
Special Projects
Reserve
Park Development
Fees Anton Stadium Observatory Park
Playground & Park
Amenities Swimming Pool Riverside Park Skate Park
ASSETS
Cash and investments $ 375,187 $ 1,227,130 $ 170,101 $ 11,366 $ 37,450 $ 55,525 $ 4,361 $ 10 $ 5 Accounts receivable - - - - - - - - -
Notes receivable - - - - - - - - -
Interest receivable 518 1,760 45 15 4 4 1 55 -
Grants and subventions receivable - - - - - 177,952 - 47,218 - Land held for resale - - - - - - - - -
Grants, contributions, and donations - - - - - - - - -
Total assets $ 375,705 $ 1,228,890 $ 170,146 $ 11,381 $ 37,454 $ 233,481 $ 4,362 $ 47,283 $ 5

LIABILITIES
Unearned revenues $ - $ - $ - $ - $ - $ - $ - $ - $ -
Accounts payable - - 1,833 - - 223,937 - - -
Accrued payroll liabilities - - - - - - - - -
Due to other funds - - - - - - - 27,005 -
Advance from other funds - - - - - - - - -
Total liabilities - - 1,833 - - 223,937 - 27,005 -

DEFERRED INFLOWS OF RESOURCES
Unavailable revenues - grants and subventions $ - $ - $ - $ - $ - $ 177,952 $ - $ - $ - Total deferred inflows of resources - - - - - - - - -
Total liabilities and deferred inflows of resources - - 1,833 - - 401,889 - 27,005 -

FUND BALANCES (DEFICITS)
Nonspendable:

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

Capital projects - - - - - - 4,362 - -
CDBG activities - - - - - - - - -
Certifications and training - - - - - - - - -
Clean-up and solid waste remdediation - - - - - - - - - Debt service reserve - - - - - - - - -
Downtown business improvements - - - - - - - - -
Governmental services - - - - - - - - -
Housing activities - - - - - - - - -
Opioid settlement - - - - - - - - -
Project reserve - - - - - - - - -
Public safety - - - - - - - - -
Riparian corridor management - - - - - - - - -
Special recreation events - - - - - - - - -
Streets and rights-of-way - - - - - - - - -
Committed:

Park development - - 168,313 - - - - - -
Planning activities - - - - - - - - -
Solid waste management - - - - - - - - -
Assigned:

Capital projects - - - 11,381 37,454 - - - 5
Equipment reserve 375,705 - - - - - - - -
Park development - - - - - - - 20,278 -
Project reserve - 1,228,890 - - - - - - -
Unassigned - - - - - (168,408) - - -
Total fund balances (deficits) $ 375,705 $ 1,228,890 $ 168,313 $ 11,381 $ 37,454 $ (168,408) $ 4,362 $ 20,278 $ 5 Total liabilities and fund balances (deficits) $ 375,705 $ 1,228,890 $ 170,146 $ 11,381 $ 37,454 $ 233,481 $ 4,362 $ 47,283 $ 5 (continued)
Capital Projects
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Nonmajor Funds Page | 108 City of Ukiah, California
Combining Balance Sheet
Nonmajor Governmental Funds (cont.)
June 30, 2023
Debt Service Permanent
Softball Complex Rail Trail
Debt Service
Reserve 2022 LRB
Riparian Corridor
Enhancement
Total Nonmajor
Governmental
Funds
ASSETS
Cash and investments $ 6,763 $ - $ 2,449,433 $ 144,410 $ 10,584,165 Accounts receivable - - - - 196,847
Notes receivable - - - - 10,526,843
Interest receivable 10 - 71 198 12,794
Grants and subventions receivable - 483,622 - - 815,275 Land held for resale - - - - 2,435,114
Grants, contributions, and donations - - - - 11,334
Total assets $ 6,773 $ 483,622 $ 2,449,504 $ 144,608 $ 24,582,372

LIABILITIES
Unearned revenues $ - $ - $ - $ - $ 8,750
Accounts payable - - - - 279,671
Accrued payroll liabilities - - - - 6,606
Due to other funds - 205,100 - - 250,161
Advance from other funds - 300,359 - - 514,550
Total liabilities - 505,459 - - 1,059,738

DEFERRED INFLOWS OF RESOURCES
Unavailable revenues - grants and subventions $ - $ 483,622 $ - $ - $ 2,136,075 Total deferred inflows of resources - - - - 2,136,075
Total liabilities and deferred inflows of resources - 989,081 - - 3,195,813

FUND BALANCES (DEFICITS)
Nonspendable:

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

Capital projects - - - - 4,362
CDBG activities - - - - 618,671
Certifications and training - - - - 50,840
Clean-up and solid waste remdediation - - - - 35,564
Debt service reserve - - 2,449,504 - 2,449,504
Downtown business improvements - - - - 14
Governmental services - - - - 1,487,815
Housing activities - - - - 13,321,188
Opioid settlement - - - - 61,185
Project reserve - - - - 14,287
Public safety - - - - 629,818
Riparian corridor management - - - 7,032 7,032
Special recreation events - - - - 45,800
Streets and rights-of-way - - - - 1,279,894
Committed:

Park development - - - - 168,313
Planning activities - - - - 256,813
Solid waste management - - - - 36,484
Assigned:

Capital projects 6,773 - - - 55,613
Equipment reserve - - - - 375,705
Park development - - - - 20,278
Project reserve - - - - 1,228,890
Unassigned - (505,459) - - (899,087)
Total fund balances (deficits) $ 6,773 $ (505,459) $ 2,449,504 $ 144,608 $ 21,386,559 Total liabilities and fund balances (deficits) $ 6,773 $ 483,622 $ 2,449,504 $ 144,608 $ 24,582,372 Capital Projects
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Nonmajor Funds Page | 109 City of Ukiah, California
Combining Statement of Revenues, Expenditures, and Changes in Fund Balance Nonmajor Governmental Funds
Year Ended June 30, 2023
Special Revenue Prop 172
Opioid Settlement
Fund Museum Grant ARRC
Downtown Business
Improvement
LMIHF Housing
Asset
Winter Special
Events Advanced Planning

REVENUES
Business license tax $ - $ - $ - $ - $ - $ 21,431 $ - $ - $ - Charges for service - - - - - - - 142,870 109,212
Grants, contributions, and donations - - - - - - - - -
Use of money and property 46 993 395 - 73,526 15 49,667 15 544 Intergovernmental - 118,222 72,110 - - - - - 84,149
Interest, rent, and concessions - - - 1 - - - - -
Miscellaneous - - - - 20,004 - - - -
Total revenues 46 119,215 72,505 $ - 93,530 21,446 49,667 142,885 193,905

EXPENDITURES
Current:

General government - - - - 47 - - - -
Public safety - - 11,320 - - - - - -
Housing and community development - - - - - - - - 217,457 Public works - - - - - - - - -
Parks, buildings, and grounds - - - - - - - - -
Recreation and culture - - - - 85,539 - - 160,962 -
Economic development and redevelopment - - - - - 23,289 - - - Debt service:

Interest - 6,961 - - - - - - -
Principal - 31,921 - - - - - - -
Capital outlay:

Public works - - - - - - - - -
Parks, buildings, and grounds - - - - - - - - -
Recreation and culture - - - - - - - - -
Total expenditures - 38,882 11,320 - 85,586 23,289 - 160,962 217,457 Excess (deficiency) of revenues over expenditures 46 80,333 61,185 1 7,944 (1,843) 49,667 (18,077) (23,552)

OTHER FINANCING SOURCES (USES)
Transfers in - - - - - 1,857 - - -
Transfers out - (81,518) - (261) - - - - -
Total other financing sources (uses) - (81,518) - (261) - 1,857 - - - Net change in fund balances 46 (1,185) 61,185 (260) 7,944 14 49,667 (18,077) (23,552) Fund balances - beginning 14,220 200,951 - 281 (37,518) - 5,745,076 (177,569) 280,365 Fund balances - ending $ 14,266 $ 199,766 $ 61,185 $ 21 $ (29,574) $ 14 $ 5,794,743 $ (195,646) $ 256,813 (Continued)
Special Revenue
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Nonmajor Funds Page | 110 City of Ukiah, California
Combining Statement of Revenues, Expenditures, and Changes in Fund Balance Nonmajor Governmental Funds (cont.)
Year Ended June 30, 2023
Special Recreation
Events
Highway User Tax
(Gas Tax) Signalization
1998 STIP
Augmentation
SB325
Reimbursement S.T.P.

Trans-Traffic
Congest Relief
CDBG Program
Income
Home Program
Income

REVENUES
Business license tax $ - $ - $ - $ - $ - $ - $ - $ - $ - Charges for service 34,496 - - - - - - - -
Grants, contributions, and donations 22,855 - - - - - - 22,597 - Use of money and property 181 3,108 1,270 (4) 296 632 14 63,485 898 Intergovernmental - 799,191 - - - - - 423,141 -
Interest, rent, and concessions - - - - - - - - -
Miscellaneous - - - - - - - - -
Total revenues 57,532 802,299 1,270 (4) 296 632 14 509,223 898

EXPENDITURES
Current:

General government - - - - - 149 - - -
Public safety - - - - - - - - -
Housing and community development - - - - - - - 191,469 3,338 Public works - 51,841 597 - 7,952 - 61 - -
Parks, buildings, and grounds - - - - - - - - -
Recreation and culture 56,849 - - - - - - - -
Economic development and redevelopment - - - - - - - - - Debt service:

Interest - - - - - - - - -
Principal - - - - - - - - -
Capital outlay:

Public works - - - - - 638 - - -
Parks, buildings, and grounds - - - - - - - - -
Recreation and culture - - - - - - - - -
Total expenditures 56,849 51,841 597 - 7,952 787 61 191,469 3,338 Excess (deficiency) of revenues over expenditures 683 750,458 673 (4) (7,656) (155) (47) 317,754 (2,440)

OTHER FINANCING SOURCES (USES)
Transfers in - - - - - - - - -
Transfers out - (4,000) - - - - - (104,230) -
Total other financing sources (uses) - (4,000) - - - - - (104,230) - Net change in fund balances 683 746,458 673 (4) (7,656) (155) (47) 213,524 (2,440) Fund balances - beginning 45,117 (118,545) 375,833 16 96,032 187,171 118 405,147 7,528,885 Fund balances - ending $ 45,800 $ 627,913 $ 376,506 $ 12 $ 88,376 $ 187,016 $ 71 $ 618,671 $ 7,526,445 (Continued)
Special Revenue
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Nonmajor Funds Page | 111 City of Ukiah, California
Combining Statement of Revenues, Expenditures, and Changes in Fund Balance Nonmajor Governmental Funds (cont.)
Year Ended June 30, 2023
CASP Certification
and Training Asset Seizure
Supplemental Law
Enforcement
Community-Based
Transitional Housing
Asset Forfeiture
11470.2 H&S F
Special Revenue -
Police
American Rescue
Fund Transfer Station
Solid Waste
Mitigation Fund

REVENUES
Business license tax $ - $ - $ - $ - $ - $ - $ - $ - $ - Charges for service - - - - - - - - 54,124
Grants, contributions, and donations - - - - - - - - -
Use of money and property 170 175 984 (217) 197 552 6,588 385,191 382 Intergovernmental 1,559 10,225 155,629 - - 156,250 1,913,172 - 21,384 Interest, rent, and concessions - - - - - - - - -
Miscellaneous - - - - - - - - -
Total revenues 1,729 10,400 156,613 (217) 197 156,802 1,919,760 385,191 75,890

EXPENDITURES
Current:

General government - - - - - - 3,001 - 192
Public safety - 32,244 124,110 205,225 1,685 102 - - -
Housing and community development 2,500 - - - - - - - - Public works - - - - - - - 226 19,417
Parks, buildings, and grounds - - - - - - - - -
Recreation and culture - - - - - - - - -
Economic development and redevelopment - - - - - - - - - Debt service:

Interest - - 4,734 7,639 - - - - -
Principal - - 3,202 5,167 - - - - -
Capital outlay:

Public works - - - - - - - - -
Parks, buildings, and grounds - - - - - - - - -
Recreation and culture - - - - - - - - -
Total expenditures 2,500 32,244 132,046 218,031 1,685 102 3,001 226 19,609 Excess (deficiency) of revenues over expenditures (771) (21,844) 24,567 (218,248) (1,488) 156,700 1,916,759 384,965 56,281

OTHER FINANCING SOURCES (USES)
Transfers in - - - - - - - - -
Transfers out - - (1,548) (2,525) - (125,000) (400,000) (835,000) - Total other financing sources (uses) - - (1,548) (2,525) - (125,000) (400,000) (835,000) - Net change in fund balances (771) (21,844) 23,019 (220,773) (1,488) 31,700 1,516,759 (450,035) 56,281 Fund balances - beginning 51,611 88,949 214,638 254,175 60,895 781 (28,944) 486,519 (20,717) Fund balances - ending $ 50,840 $ 67,105 $ 237,657 $ 33,402 $ 59,407 $ 32,481 $ 1,487,815 $ 36,484 $ 35,564 (Continued)
Special Revenue
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Nonmajor Funds Page | 112 City of Ukiah, California
Combining Statement of Revenues, Expenditures, and Changes in Fund Balance Nonmajor Governmental Funds (cont.)
Year Ended June 30, 2023
Equipment Reserve
Special Projects
Reserve
Park Development
Fees Anton Stadium Observatory Park
Playground & Park
Amenities Swimming Pool Riverside Park Skate Park

REVENUES
Business license tax $ - $ - $ - $ - $ - $ - $ - $ - $ - Charges for service - - - - - - - - -
Grants, contributions, and donations - - 1,205 - - - - - - Use of money and property 1,276 5,071 104 38 9 8 - 176 (21) Intergovernmental - - - - - - 3,778 84,248 -
Interest, rent, and concessions - - - - - - - - -
Miscellaneous - - - - - - - - -
Total revenues 1,276 5,071 1,309 38 9 8 3,778 84,424 (21)

EXPENDITURES
Current:

General government 600 1,101 - - - - - - -
Public safety - - - - - - - - -
Housing and community development - - - - - - - - -
Public works - - - - - - - - -
Parks, buildings, and grounds - - 1,246 - - - - - -
Recreation and culture - 584 2,814 - - - - - -
Economic development and redevelopment - - - - - - - - - Debt service:

Interest - - - - - - - - -
Principal - - - - - - - - -
Capital outlay:

Public works - - - - - - - - -
Parks, buildings, and grounds - - 1,833 - - - - - -
Recreation and culture - - - - - 224,064 - 23,474 -
Total expenditures 600 1,685 5,893 - - 224,064 - 23,474 - Excess (deficiency) of revenues over expenditures 676 3,386 (4,584) 38 9 (224,056) 3,778 60,950 (21)

OTHER FINANCING SOURCES (USES)
Transfers in - 402,400 136,250 - 35,000 53,000 - - 10
Transfers out - (50,000) - - - - - - (11,721)
Total other financing sources (uses) - 352,400 136,250 - 35,000 53,000 - - (11,711) Net change in fund balances 676 355,786 131,666 38 35,009 (171,056) 3,778 60,950 (11,732) Fund balances - beginning 375,029 873,104 36,647 11,343 2,445 2,648 584 (40,672) 11,737 Fund balances - ending $ 375,705 $ 1,228,890 $ 168,313 $ 11,381 $ 37,454 $ (168,408) $ 4,362 $ 20,278 $ 5 (Continued)
Capital Projects
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Nonmajor Funds Page | 113 City of Ukiah, California
Combining Statement of Revenues, Expenditures, and Changes in Fund Balance Nonmajor Governmental Funds (cont.)
Year Ended June 30, 2023
Debt Service Permanent
Softball Complex Rail Trail
Debt Service
Reserve 2022 LRB
Riparian Corridor
Enhancement
Total Nonmajor
Governmental
Funds

REVENUES
Business license tax $ - $ - $ - $ - $ 21,431
Charges for service - - - - 340,702
Grants, contributions, and donations - - - - 46,657
Use of money and property 22 - 271 486 596,543
Intergovernmental - - - - 3,843,058
Interest, rent, and concessions - - - - 1
Miscellaneous - - - - 20,004
Total revenues 22 - 271 486 4,868,396

EXPENDITURES
Current:

General government - 195 1,495 - 6,780
Public safety - - - - 374,686
Housing and community development - - - - 414,764
Public works - - - - 80,094
Parks, buildings, and grounds - - - 228 1,474
Recreation and culture - - - - 306,748
Economic development and redevelopment - - - - 23,289
Debt service:

Interest - - - - 19,334
Principal - - - - 40,290
Capital outlay:

Public works - 176,546 - - 177,184
Parks, buildings, and grounds - - - - 1,833
Recreation and culture - - - - 247,538
Total expenditures - 176,741 1,495 228 1,694,014
Excess (deficiency) of revenues over expenditures 22 (176,741) (1,224) 258 3,174,382

OTHER FINANCING SOURCES (USES)
Transfers in - - - - 628,517
Transfers out - - - - (1,615,803)
Total other financing sources (uses) - - - - (987,286)
Net change in fund balances 22 (176,741) (1,224) 258 2,187,096 Fund balances - beginning 6,751 (328,718) 2,450,728 144,350 19,199,463 Fund balances - ending $ 6,773 $ (505,459) $ 2,449,504 $ 144,608 $ 21,386,559 Capital Projects
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 114 Governmental Fund Budget Comparisons
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, 2023
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Business license tax $ - $ - $ - $ -
Charges for service - - - -
Grants, contributions, and donations - - - -
Use of money and property 648 648 993 345
Intergovernmental 109,441 109,441 118,222 8,781
Miscellaneous - - - -
Total revenues 110,089 110,089 119,215 9,126

EXPENDITURES
Current:

General government - - - -
Public safety 15,000 15,000 - 15,000
Housing and community development - - - -
Public works - - - -
Recreation and culture - - - -
Economic development and redevelopment - - - -
Total current 15,000 15,000 - 15,000
Debt service:

Interest 6,961 6,961 6,961 -
Principal 31,921 31,921 31,921 -
Total debt service 38,882 38,882 38,882 -
Capital outlay:

Public safety 30,100 30,100 - 30,100
Public works - - - -
Total capital outlay 30,100 30,100 - 30,100
Total expenditures 83,982 83,982 38,882 45,100
Excess (deficiency) of revenues over expenditures 26,107 26,107 80,333 54,226

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out (70,000) (70,000) (81,518) (11,518)
Total other financing sources (uses) (70,000) (70,000) (81,518) (11,518) Net change in fund balances (43,893) (43,893) (1,185) 42,708 Fund balances - beginning 200,951 200,951 200,951 -
Fund balances - ending $ 157,058 $ 157,058 $ 199,766 $ 42,708 Prop 172
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 115 City of Ukiah, California
Opioid Settlement Fund
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
For the Fiscal Year Ended June 30, 2023
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Business license tax $ - $ - $ - $ -
Charges for service - - - -
Grants, contributions, and donations - - - -
Use of money and property - - 395 395
Intergovernmental - - 72,110 72,110
Miscellaneous - - - -
Total revenues - - 72,505 72,505

EXPENDITURES
Current:

General government - - - -
Public safety - 50,000 11,320 38,680
Housing and community development - - - -
Public works - - - -
Recreation and culture - - - -
Economic development and redevelopment - - - -
Total current - 50,000 11,320 38,680
Debt service:

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

Public safety - - - -
Public works - - - -
Total capital outlay - - - -
Total expenditures - 50,000 11,320 38,680
Excess (deficiency) of revenues over expenditures - (50,000) 61,185 111,185

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses) - - - -
Net change in fund balances - (50,000) 61,185 111,185
Fund balances - beginning - - - -
Fund balances - ending $ - $ (50,000) $ 61,185 $ 111,185 Opioid Settlement Fund
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 116 City of Ukiah, California
ARRC
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
For the Fiscal Year Ended June 30, 2023
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Business license tax $ - $ - $ - $ -
Charges for service - - - -
Grants, contributions, and donations - - - -
Use of money and property 64,000 64,000 73,526 9,526
Intergovernmental - - - -
Miscellaneous 20,000 20,000 20,004 4
Total revenues 84,000 84,000 93,530 9,530

EXPENDITURES
Current:

General government - 47 47 -
Public safety - - - -
Housing and community development - - - -
Public works - - - -
Recreation and culture 69,594 79,547 85,539 (5,992)
Economic development and redevelopment - - - -
Total current 69,594 79,594 85,586 (5,992)
Debt service:

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

Public safety - - - -
Public works - - - -
Total capital outlay - - - -
Total expenditures 69,594 79,594 85,586 (5,992)
Excess (deficiency) of revenues over expenditures 14,406 4,406 7,944 3,538

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses) - - - -
Net change in fund balances 14,406 4,406 7,944 3,538
Fund balances - beginning (37,518) (37,518) (37,518) -
Fund balances - ending $ (23,112) $ (33,112) $ (29,574) $ 3,538 ARRC
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 117 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, 2023
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Business license tax $ 25,500 $ 25,500 $ 21,431 $ (4,069) Charges for service - - - -
Grants, contributions, and donations - - - -
Use of money and property - - 15 15
Intergovernmental - - - -
Miscellaneous - - - -
Total revenues 25,500 25,500 21,446 (4,054)

EXPENDITURES
Current:

General government - - - -
Public safety - - - -
Housing and community development - - - -
Public works - - - -
Recreation and culture - - - -
Economic development and redevelopment 28,462 28,462 23,289 5,173 Total current 28,462 28,462 23,289 5,173
Debt service:

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

Public safety - - - -
Public works - - - -
Total capital outlay - - - -
Total expenditures 28,462 28,462 23,289 5,173
Excess (deficiency) of revenues over expenditures (2,962) (2,962) (1,843) 1,119

OTHER FINANCING SOURCES (USES)
Transfers in 21,000 21,000 1,857 (19,143)
Transfers out - - - -
Total other financing sources (uses) 21,000 21,000 1,857 (19,143) Net change in fund balances 18,038 18,038 14 (18,024)
Fund balances - beginning - - - -
Fund balances - ending $ 18,038 $ 18,038 $ 14 $ (18,024) Downtown Business Improvement
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 118 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, 2023
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Business license tax $ - $ - $ - $ -
Charges for service - - - -
Grants, contributions, and donations - - - -
Use of money and property 73,770 73,770 49,667 (24,103) Intergovernmental - - - -
Miscellaneous - - - -
Total revenues 73,770 73,770 49,667 (24,103)

EXPENDITURES
Current:

General government - - - -
Public safety - - - -
Housing and community development 1,620,000 1,620,000 - 1,620,000 Public works - - - -
Recreation and culture - - - -
Economic development and redevelopment - - - -
Total current 1,620,000 1,620,000 - 1,620,000
Debt service:

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

Public safety - - - -
Public works - - - -
Total capital outlay - - - -
Total expenditures 1,620,000 1,620,000 - 1,620,000
Excess (deficiency) of revenues over expenditures (1,546,230) (1,546,230) 49,667 1,595,897

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses) - - - -
Net change in fund balances (1,546,230) (1,546,230) 49,667 1,595,897 Fund balances - beginning 5,745,076 5,745,076 5,745,076 - Fund balances - ending $ 4,198,846 $ 4,198,846 $ 5,794,743 $ 1,595,897 LMIHF Housing Asset
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 119 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, 2023
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Business license tax $ - $ - $ - $ -
Charges for service 180,000 180,000 142,870 (37,130)
Grants, contributions, and donations - - - -
Use of money and property - - 15 15
Intergovernmental - - - -
Miscellaneous - - - -
Total revenues 180,000 180,000 142,885 (37,115)

EXPENDITURES
Current:

General government - - - -
Public safety - - - -
Housing and community development - - - -
Public works - - - -
Recreation and culture 92,156 169,156 160,962 8,194
Economic development and redevelopment - - - -
Total current 92,156 169,156 160,962 8,194
Debt service:

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

Public safety - - - -
Public works - - - -
Total capital outlay - - - -
Total expenditures 92,156 169,156 160,962 8,194
Excess (deficiency) of revenues over expenditures 87,844 10,844 (18,077) (28,921)

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses) - - - -
Net change in fund balances 87,844 10,844 (18,077) (28,921) Fund balances - beginning (177,569) (177,569) (177,569) - Fund balances - ending $ (89,725) $ (166,725) $ (195,646) $ (28,921) Winter Special Events
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 120 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, 2023
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Business license tax $ - $ - $ - $ -
Charges for service 40,000 40,000 109,212 69,212
Grants, contributions, and donations - - - -
Use of money and property 1,506 1,506 544 (962)
Intergovernmental 117,750 117,750 84,149 (33,601)
Miscellaneous - - - -
Total revenues 159,256 159,256 193,905 34,649

EXPENDITURES
Current:

General government - - - -
Public safety - - - -
Housing and community development 152,411 407,444 217,457 189,987 Public works - - - -
Recreation and culture - - - -
Economic development and redevelopment - - - -
Total current 152,411 407,444 217,457 189,987
Debt service:

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

Public safety - - - -
Public works - - - -
Total capital outlay - - - -
Total expenditures 152,411 407,444 217,457 189,987
Excess (deficiency) of revenues over expenditures 6,845 (248,188) (23,552) 224,636

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses) - - - -
Net change in fund balances 6,845 (248,188) (23,552) 224,636 Fund balances - beginning 280,365 280,365 280,365 -
Fund balances - ending $ 287,210 $ 32,177 $ 256,813 $ 224,636 Advanced Planning
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 121 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, 2023
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Business license tax $ - $ - $ - $ -
Charges for service - 20,000 34,496 14,496
Grants, contributions, and donations - 20,000 22,855 2,855 Use of money and property - - 181 181
Intergovernmental - - - -
Miscellaneous - - - -
Total revenues - 40,000 57,532 17,532

EXPENDITURES
Current:

General government - - - -
Public safety - - - -
Housing and community development - - - -
Public works - - - -
Recreation and culture - 40,000 56,849 (16,849)
Economic development and redevelopment - - - -
Total current - 40,000 56,849 (16,849)
Debt service:

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

Public safety - - - -
Public works - - - -
Total capital outlay - - - -
Total expenditures - 40,000 56,849 (16,849)
Excess (deficiency) of revenues over expenditures - - 683 683

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses) - - - -
Net change in fund balances - - 683 683
Fund balances - beginning 45,117 45,117 45,117 -
Fund balances - ending $ 45,117 $ 45,117 $ 45,800 $ 683 Special Recreation Events
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 122 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, 2023
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Business license tax $ - $ - $ - $ -
Charges for service - - - -
Grants, contributions, and donations - - - -
Use of money and property - - 3,108 3,108
Intergovernmental 845,318 845,318 799,191 (46,127)
Miscellaneous - - - -
Total revenues 845,318 845,318 802,299 (43,019)

EXPENDITURES
Current:

General government - - - -
Public safety - - - -
Housing and community development - - - -
Public works 65,572 65,572 51,841 13,731
Recreation and culture - - - -
Economic development and redevelopment - - - -
Total current 65,572 65,572 51,841 13,731
Debt service:

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

Public safety - - - -
Public works - - - -
Total capital outlay - - - -
Total expenditures 65,572 65,572 51,841 13,731
Excess (deficiency) of revenues over expenditures 779,746 779,746 750,458 (29,288)

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 775,746 775,746 746,458 (29,288) Fund balances - beginning (118,545) (118,545) (118,545) - Fund balances - ending $ 657,201 $ 657,201 $ 627,913 $ (29,288) Highway User Tax (Gas Tax)
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 123 City of Ukiah, California
Signalization
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
For the Fiscal Year Ended June 30, 2023
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Business license tax $ - $ - $ - $ -
Charges for service - - - -
Grants, contributions, and donations - - - -
Use of money and property 2,292 2,292 1,270 (1,022)
Intergovernmental - - - -
Miscellaneous - - - -
Total revenues 2,292 2,292 1,270 (1,022)

EXPENDITURES
Current:

General government - - - -
Public safety - - - -
Housing and community development - - - -
Public works 585 585 597 (12)
Recreation and culture - - - -
Economic development and redevelopment - - - -
Total current 585 585 597 (12)
Debt service:

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

Public safety - - - -
Public works - - - -
Total capital outlay - - - -
Total expenditures 585 585 597 (12)
Excess (deficiency) of revenues over expenditures 1,707 1,707 673 (1,034)

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses) - - - -
Net change in fund balances 1,707 1,707 673 (1,034)
Fund balances - beginning 375,833 375,833 375,833 -
Fund balances - ending $ 377,540 $ 377,540 $ 376,506 $ (1,034) Signalization
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 124 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, 2023
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Business license tax $ - $ - $ - $ -
Charges for service - - - -
Grants, contributions, and donations - - - -
Use of money and property 620 620 296 (324)
Intergovernmental 40,000 40,000 - (40,000)
Miscellaneous - - - -
Total revenues 40,620 40,620 296 (40,324)

EXPENDITURES
Current:

General government - - - -
Public safety - - - -
Housing and community development - - - -
Public works 47,846 47,846 7,952 39,894
Recreation and culture - - - -
Economic development and redevelopment - - - -
Total current 47,846 47,846 7,952 39,894
Debt service:

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

Public safety - - - -
Public works - - - -
Total capital outlay - - - -
Total expenditures 47,846 47,846 7,952 39,894
Excess (deficiency) of revenues over expenditures (7,226) (7,226) (7,656) (430)

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses) - - - -
Net change in fund balances (7,226) (7,226) (7,656) (430) Fund balances - beginning 96,032 96,032 96,032 -
Fund balances - ending $ 88,806 $ 88,806 $ 88,376 $ (430) SB325 Reimbursement
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 125 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, 2023
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Business license tax $ - $ - $ - $ -
Charges for service - - - -
Grants, contributions, and donations - - - -
Use of money and property 572 572 632 60
Intergovernmental 993,489 993,489 - (993,489)
Miscellaneous - - - -
Total revenues 994,061 994,061 632 (993,429)

EXPENDITURES
Current:

General government 146 146 149 (3)
Public safety - - - -
Housing and community development - - - -
Public works - - - -
Recreation and culture - - - -
Economic development and redevelopment - - - -
Total current 146 146 149 (3)
Debt service:

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

Public safety - - - -
Public works 300,000 308,376 638 307,738
Total capital outlay 300,000 308,376 638 307,738
Total expenditures 300,146 308,522 787 307,735
Excess (deficiency) of revenues over expenditures 693,915 685,539 (155) (685,694)

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses) - - - -
Net change in fund balances 693,915 685,539 (155) (685,694) Fund balances - beginning 187,171 187,171 187,171 -
Fund balances - ending $ 881,086 $ 872,710 $ 187,016 $ (685,694) S.T.P.

Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 126 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, 2023
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Business license tax $ - $ - $ - $ -
Charges for service - - - -
Grants, contributions, and donations - - - -
Use of money and property 236 236 14 (222)
Intergovernmental - - - -
Miscellaneous - - - -
Total revenues 236 236 14 (222)

EXPENDITURES
Current:

General government - - - -
Public safety - - - -
Housing and community development - - - -
Public works 60 60 61 (1)
Recreation and culture - - - -
Economic development and redevelopment - - - -
Total current 60 60 61 (1)
Debt service:

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

Public safety - - - -
Public works - - - -
Total capital outlay - - - -
Total expenditures 60 60 61 (1)
Excess (deficiency) of revenues over expenditures 176 176 (47) (223)

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses) - - - -
Net change in fund balances 176 176 (47) (223)
Fund balances - beginning 118 118 118 -
Fund balances - ending $ 294 $ 294 $ 71 $ (223)
Trans-Traffic Congest Relief
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 127 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, 2023
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Business license tax $ - $ - $ - $ -
Charges for service - - - -
Grants, contributions, and donations - - 22,597 22,597
Use of money and property 23,701 23,701 63,485 39,784
Intergovernmental 920,574 920,574 423,141 (497,433)
Miscellaneous - - - -
Total revenues 944,275 944,275 509,223 (435,052)

EXPENDITURES
Current:

General government - - - -
Public safety - - - -
Housing and community development 451,639 576,317 191,469 384,848 Public works - - - -
Recreation and culture - - - -
Economic development and redevelopment - 5,500 - 5,500
Total current 451,639 581,817 191,469 390,348
Debt service:

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

Public safety - - - -
Public works - - - -
Total capital outlay - - - -
Total expenditures 451,639 581,817 191,469 390,348
Excess (deficiency) of revenues over expenditures 492,636 362,458 317,754 (44,704)

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out (120,845) (120,845) (104,230) 16,615
Total other financing sources (uses) (120,845) (120,845) (104,230) 16,615 Net change in fund balances 371,791 241,613 213,524 (28,089) Fund balances - beginning 405,147 405,147 405,147 -
Fund balances - ending $ 776,938 $ 646,760 $ 618,671 $ (28,089) CDBG Program Income
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 128 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, 2023
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Business license tax $ - $ - $ - $ -
Charges for service - - - -
Grants, contributions, and donations - - - -
Use of money and property 191 191 898 707
Intergovernmental - - - -
Miscellaneous - - - -
Total revenues 191 191 898 707

EXPENDITURES
Current:

General government - - - -
Public safety - - - -
Housing and community development - 462,500 3,338 459,162 Public works - - - -
Recreation and culture - - - -
Economic development and redevelopment - - - -
Total current - 462,500 3,338 459,162
Debt service:

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

Public safety - - - -
Public works - - - -
Total capital outlay - - - -
Total expenditures - 462,500 3,338 459,162
Excess (deficiency) of revenues over expenditures 191 (462,309) (2,440) 459,869

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses) - - - -
Net change in fund balances 191 (462,309) (2,440) 459,869 Fund balances - beginning 7,528,885 7,528,885 7,528,885 - Fund balances - ending $ 7,529,076 $ 7,066,576 $ 7,526,445 $ 459,869 Home Program Income
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 129 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, 2023
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Business license tax $ - $ - $ - $ -
Charges for service - - - -
Grants, contributions, and donations - - - -
Use of money and property 285 285 170 (115)
Intergovernmental 5,000 5,000 1,559 (3,441)
Miscellaneous - - - -
Total revenues 5,285 5,285 1,729 (3,556)

EXPENDITURES
Current:

General government - - - -
Public safety - - - -
Housing and community development 6,000 6,000 2,500 3,500 Public works - - - -
Recreation and culture - - - -
Economic development and redevelopment - - - -
Total current 6,000 6,000 2,500 3,500
Debt service:

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

Public safety - - - -
Public works - - - -
Total capital outlay - - - -
Total expenditures 6,000 6,000 2,500 3,500
Excess (deficiency) of revenues over expenditures (715) (715) (771) (56)

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses) - - - -
Net change in fund balances (715) (715) (771) (56)
Fund balances - beginning 51,611 51,611 51,611 -
Fund balances - ending $ 50,896 $ 50,896 $ 50,840 $ (56) CASP Certification and Training
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 130 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, 2023
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Business license tax $ - $ - $ - $ -
Charges for service - - - -
Grants, contributions, and donations - - - -
Use of money and property 350 350 175 (175)
Intergovernmental 45,000 45,000 10,225 (34,775)
Miscellaneous - - - -
Total revenues 45,350 45,350 10,400 (34,950)

EXPENDITURES
Current:

General government - - - -
Public safety 53,500 60,837 32,244 28,593
Housing and community development - - - -
Public works - - - -
Recreation and culture - - - -
Economic development and redevelopment - - - -
Total current 53,500 60,837 32,244 28,593
Debt service:

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

Public safety - - - -
Public works - - - -
Total capital outlay - - - -
Total expenditures 53,500 60,837 32,244 28,593
Excess (deficiency) of revenues over expenditures (8,150) (15,487) (21,844) (6,357)

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses) - - - -
Net change in fund balances (8,150) (15,487) (21,844) (6,357) Fund balances - beginning 88,949 88,949 88,949 -
Fund balances - ending $ 80,799 $ 73,462 $ 67,105 $ (6,357) Asset Seizure
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 131 City of Ukiah, California
Supplemental Law Enforcement (SLESF)
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
For the Fiscal Year Ended June 30, 2023
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Business license tax $ - $ - $ - $ -
Charges for service - - - -
Grants, contributions, and donations - - - -
Use of money and property 1,087 1,087 984 (103)
Intergovernmental 140,454 140,454 155,629 15,175
Miscellaneous - - - -
Total revenues 141,541 141,541 156,613 15,072

EXPENDITURES
Current:

General government - - - -
Public safety 121,846 121,846 124,110 (2,264)
Housing and community development - - - -
Public works - - - -
Recreation and culture - - - -
Economic development and redevelopment - - - -
Total current 121,846 121,846 124,110 (2,264)
Debt service:

Interest 4,734 4,734 4,734 -
Principal 3,202 3,202 3,202 -
Total debt service 7,936 7,936 7,936 -
Capital outlay:

Public safety - - - -
Public works - - - -
Total capital outlay - - - -
Total expenditures 129,782 129,782 132,046 (2,264)
Excess (deficiency) of revenues over expenditures 11,759 11,759 24,567 12,808

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out (1,548) (1,548) (1,548) -
Total other financing sources (uses) (1,548) (1,548) (1,548) - Net change in fund balances 10,211 10,211 23,019 12,808 Fund balances - beginning 214,638 214,638 214,638 -
Fund balances - ending $ 224,849 $ 224,849 $ 237,657 $ 12,808 Supplemental Law Enforcement
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 132 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, 2023
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Business license tax $ - $ - $ - $ -
Charges for service - - - -
Grants, contributions, and donations - - - -
Use of money and property 2,375 2,375 (217) (2,592)
Intergovernmental - - - -
Miscellaneous - - - -
Total revenues 2,375 2,375 (217) (2,592)

EXPENDITURES
Current:

General government - - - -
Public safety 207,523 207,523 205,225 2,298
Housing and community development - - - -
Public works - - - -
Recreation and culture - - - -
Economic development and redevelopment - - - -
Total current 207,523 207,523 205,225 2,298
Debt service:

Interest 7,639 7,639 7,639 -
Principal 5,167 5,167 5,167 -
Total debt service 12,806 12,806 12,806 -
Capital outlay:

Public safety - - - -
Public works - - - -
Total capital outlay - - - -
Total expenditures 220,329 220,329 218,031 2,298
Excess (deficiency) of revenues over expenditures (217,954) (217,954) (218,248) (294)

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out (2,525) (2,525) (2,525) -
Total other financing sources (uses) (2,525) (2,525) (2,525) - Net change in fund balances (220,479) (220,479) (220,773) (294) Fund balances - beginning 254,175 254,175 254,175 -
Fund balances - ending $ 33,696 $ 33,696 $ 33,402 $ (294) Community-Based Transitional Housing
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 133 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, 2023
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Business license tax $ - $ - $ - $ -
Charges for service - - - -
Grants, contributions, and donations - - - -
Use of money and property 371 371 197 (174)
Intergovernmental 31,250 31,250 - (31,250)
Miscellaneous - - - -
Total revenues 31,621 31,621 197 (31,424)

EXPENDITURES
Current:

General government - - - -
Public safety 36,000 39,622 1,685 37,937
Housing and community development - - - -
Public works - - - -
Recreation and culture - - - -
Economic development and redevelopment - - - -
Total current 36,000 39,622 1,685 37,937
Debt service:

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

Public safety - - - -
Public works - - - -
Total capital outlay - - - -
Total expenditures 36,000 39,622 1,685 37,937
Excess (deficiency) of revenues over expenditures (4,379) (8,001) (1,488) 6,513

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses) - - - -
Net change in fund balances (4,379) (8,001) (1,488) 6,513 Fund balances - beginning 60,895 60,895 60,895 -
Fund balances - ending $ 56,516 $ 52,894 $ 59,407 $ 6,513 Asset Forfeiture 11470.2 H&S F
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 134 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, 2023
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Business license tax $ - $ - $ - $ -
Charges for service - - - -
Grants, contributions, and donations - - - -
Use of money and property 392 392 552 160
Intergovernmental 125,000 125,000 156,250 31,250
Miscellaneous - - - -
Total revenues 125,392 125,392 156,802 31,410

EXPENDITURES
Current:

General government - - - -
Public safety 100 100 102 (2)
Housing and community development - - - -
Public works - - - -
Recreation and culture - - - -
Economic development and redevelopment - - - -
Total current 100 100 102 (2)
Debt service:

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

Public safety - - - -
Public works - - - -
Total capital outlay - - - -
Total expenditures 100 100 102 (2)
Excess (deficiency) of revenues over expenditures 125,292 125,292 156,700 31,408

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 292 292 31,700 31,408
Fund balances - beginning 781 781 781 -
Fund balances - ending $ 1,073 $ 1,073 $ 32,481 $ 31,408 Special Revenue - Police
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 135 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, 2023
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Business license tax $ - $ - $ - $ -
Charges for service - - - -
Grants, contributions, and donations - - - -
Use of money and property 11,532 11,532 6,588 (4,944)
Intergovernmental 2,854,290 2,854,290 1,913,172 (941,118) Miscellaneous - - - -
Total revenues 2,865,822 2,865,822 1,919,760 (946,062)

EXPENDITURES
Current:

General government 2,944 2,944 3,001 (57)
Public safety - - - -
Housing and community development - - - -
Public works - - - -
Recreation and culture - - - -
Economic development and redevelopment - - - -
Total current 2,944 2,944 3,001 (57)
Debt service:

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

Public safety - - - -
Public works - - - -
Total capital outlay - - - -
Total expenditures 2,944 2,944 3,001 (57)
Excess (deficiency) of revenues over expenditures 2,862,878 2,862,878 1,916,759 (946,119)

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out (600,000) (600,000) (400,000) 200,000
Total other financing sources (uses) (600,000) (600,000) (400,000) 200,000 Net change in fund balances 2,262,878 2,262,878 1,516,759 (746,119) Fund balances - beginning (28,944) (28,944) (28,944) -
Fund balances - ending $ 2,233,934 $ 2,233,934 $ 1,487,815 $ (746,119) American Rescue Fund
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 136 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, 2023
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Business license tax $ - $ - $ - $ -
Charges for service - - - -
Grants, contributions, and donations - - - -
Use of money and property 420,868 420,868 385,191 (35,677) Intergovernmental - - - -
Miscellaneous - - - -
Total revenues 420,868 420,868 385,191 (35,677)

EXPENDITURES
Current:

General government - - - -
Public safety - - - -
Housing and community development - - - -
Public works 222 222 226 (4)
Recreation and culture - - - -
Economic development and redevelopment - - - -
Total current 222 222 226 (4)
Debt service:

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

Public safety - - - -
Public works - - - -
Total capital outlay - - - -
Total expenditures 222 222 226 (4)
Excess (deficiency) of revenues over expenditures 420,646 420,646 384,965 (35,681)

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out (415,000) (415,000) (835,000) (420,000)
Total other financing sources (uses) (415,000) (415,000) (835,000) (420,000) Net change in fund balances 5,646 5,646 (450,035) (455,681) Fund balances - beginning 486,519 486,519 486,519 -
Fund balances - ending $ 492,165 $ 492,165 $ 36,484 $ (455,681) Transfer Station
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 137 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, 2023
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Business license tax $ - $ - $ - $ -
Charges for service 39,000 39,000 54,124 15,124
Grants, contributions, and donations - - - -
Use of money and property - - 382 382
Intergovernmental - - 21,384 21,384
Miscellaneous - - - -
Total revenues 39,000 39,000 75,890 36,890

EXPENDITURES
Current:

General government 5,000 5,000 192 4,808
Public safety - - - -
Housing and community development - - - -
Public works - 34,000 19,417 14,583
Recreation and culture - - - -
Economic development and redevelopment - - - -
Total current 5,000 39,000 19,609 19,391
Debt service:

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

Public safety - - - -
Public works - - - -
Total capital outlay - - - -
Total expenditures 5,000 39,000 19,609 19,391
Excess (deficiency) of revenues over expenditures 34,000 - 56,281 56,281

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses) - - - -
Net change in fund balances 34,000 - 56,281 56,281
Fund balances - beginning (20,717) (20,717) (20,717) -
Fund balances - ending $ 13,283 $ (20,717) $ 35,564 $ 56,281 Solid Waste Mitigation Fund
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 138 City of Ukiah, California
Equipment Reserve
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
For the Fiscal Year Ended June 30, 2023
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Grants, contributions, and donations $ - $ - $ - $ -
Use of money and property 2,304 2,304 1,276 (1,028)
Intergovernmental - - - -
Interest, rent, and concessions - - - -
Total revenues 2,304 2,304 1,276 (1,028)

EXPENDITURES
Current:

General government 588 588 600 (12)
Parks, buildings, and grounds - - - -
Recreation and culture - - - -
Total current 588 588 600 (12)
Capital outlay:

Public works - - - -
Parks, buildings, and grounds - - - -
Recreation and culture - - - -
Total capital outlay - - - -
Total expenditures 588 588 600 (12)
Excess (deficiency) of revenues over expenditures 1,716 1,716 676 (1,040)

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses) - - - -
Net change in fund balances 1,716 1,716 676 (1,040)
Fund balances - beginning 375,029 375,029 375,029 -
Fund balances - ending $ 376,745 $ 376,745 $ 375,705 $ (1,040) Equipment Reserve
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 139 City of Ukiah, California
Special Projects Reserve
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
For the Fiscal Year Ended June 30, 2023
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Grants, contributions, and donations $ - $ - $ - $ -
Use of money and property 4,231 4,231 5,071 840
Intergovernmental - - - -
Interest, rent, and concessions - - - -
Total revenues 4,231 4,231 5,071 840

EXPENDITURES
Current:

General government 1,080 1,080 1,101 (21)
Parks, buildings, and grounds - - - -
Recreation and culture 3,576 3,576 584 2,992
Total current 4,656 4,656 1,685 2,971
Capital outlay:

Public works - - - -
Parks, buildings, and grounds - - - -
Recreation and culture - - - -
Total capital outlay - - - -
Total expenditures 4,656 4,656 1,685 2,971
Excess (deficiency) of revenues over expenditures (425) (425) 3,386 3,811

OTHER FINANCING SOURCES (USES)
Transfers in - - 402,400 402,400
Transfers out (50,000) (50,000) (50,000) -
Total other financing sources (uses) (50,000) (50,000) 352,400 402,400 Net change in fund balances (50,425) (50,425) 355,786 406,211 Fund balances - beginning 873,104 873,104 873,104 -
Fund balances - ending $ 822,679 $ 822,679 $ 1,228,890 $ 406,211 Special Projects Reserve
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 140 City of Ukiah, California
Park Development Fees
Schedule of Revenue, Expenditures, and Change in Fund Balances Budget and Actual
For the Fiscal Year Ended June 30, 2023
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Grants, contributions, and donations $ - $ - $ 1,205 $ 1,205 Use of money and property 248 248 104 (144)
Intergovernmental - - - -
Interest, rent, and concessions - - - -
Total revenues 248 248 1,309 1,061

EXPENDITURES
Current:

General government - - - -
Parks, buildings, and grounds 63 1,317 1,246 71
Recreation and culture - - 2,814 (2,814)
Total current 63 1,317 4,060 (2,743)
Capital outlay:

Public works - - - -
Parks, buildings, and grounds 110,000 136,250 1,833 134,417 Recreation and culture - - - -
Total capital outlay 110,000 136,250 1,833 134,417
Total expenditures 110,063 137,567 5,893 131,674
Excess (deficiency) of revenues over expenditures (109,815) (137,319) (4,584) 132,735

OTHER FINANCING SOURCES (USES)
Transfers in 110,000 136,250 136,250 -
Transfers out - - - -
Total other financing sources (uses) 110,000 136,250 136,250 - Net change in fund balances 185 (1,069) 131,666 132,735 Fund balances - beginning 36,647 36,647 36,647 -
Fund balances - ending $ 36,832 $ 35,578 $ 168,313 $ 132,735 Park Development Fees
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 141 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, 2023
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Grants, contributions, and donations $ - $ - $ - $ -
Use of money and property - - 9 9
Intergovernmental - - - -
Interest, rent, and concessions - - - -
Total revenues - - 9 9

EXPENDITURES
Current:

General government - - - -
Parks, buildings, and grounds 35,000 35,000 - 35,000
Recreation and culture - - - -
Total current 35,000 35,000 - 35,000
Capital outlay:

Public works - - - -
Parks, buildings, and grounds - - - -
Recreation and culture - - - -
Total capital outlay - - - -
Total expenditures 35,000 35,000 - 35,000
Excess (deficiency) of revenues over expenditures (35,000) (35,000) 9 35,009

OTHER FINANCING SOURCES (USES)
Transfers in 35,000 35,000 35,000 -
Transfers out - - - -
Total other financing sources (uses) 35,000 35,000 35,000 - Net change in fund balances - - 35,009 35,009
Fund balances - beginning 2,445 2,445 2,445 -
Fund balances - ending $ 2,445 $ 2,445 $ 37,454 $ 35,009 Observatory Park
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 142 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, 2023
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Grants, contributions, and donations $ - $ - $ - $ -
Use of money and property - - 8 8
Intergovernmental 177,000 177,000 - (177,000)
Interest, rent, and concessions - - - -
Total revenues 177,000 177,000 8 (176,992)

EXPENDITURES
Current:

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

Public works - - - -
Parks, buildings, and grounds 100,000 - - -
Recreation and culture - 326,614 224,064 102,550
Total capital outlay 100,000 326,614 224,064 102,550
Total expenditures 100,000 326,614 224,064 102,550
Excess (deficiency) of revenues over expenditures 77,000 (149,614) (224,056) (74,442)

OTHER FINANCING SOURCES (USES)
Transfers in 53,000 53,000 53,000 -
Transfers out - - - -
Total other financing sources (uses) 53,000 53,000 53,000 - Net change in fund balances 130,000 (96,614) (171,056) (74,442) Fund balances - beginning 2,648 2,648 2,648 -
Fund balances - ending $ 132,648 $ (93,966) $ (168,408) $ (74,442) Playground & Park Amenities
Attachment 1

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, 2023
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Grants, contributions, and donations $ - $ - $ - $ -
Use of money and property - - 176 176
Intergovernmental 832,005 832,005 84,248 (747,757)
Interest, rent, and concessions - - - -
Total revenues 832,005 832,005 84,424 (747,581)

EXPENDITURES
Current:

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

Public works - - - -
Parks, buildings, and grounds - - - -
Recreation and culture 832,005 900,728 23,474 877,254
Total capital outlay 832,005 900,728 23,474 877,254
Total expenditures 832,005 900,728 23,474 877,254
Excess (deficiency) of revenues over expenditures - (68,723) 60,950 129,673

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses) - - - -
Net change in fund balances - (68,723) 60,950 129,673
Fund balances - beginning (40,672) (40,672) (40,672) -
Fund balances - ending $ (40,672) $ (109,395) $ 20,278 $ 129,673 Riverside Park
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 144 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, 2023
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Grants, contributions, and donations $ - $ - $ - $ -
Use of money and property - - - -
Intergovernmental 3,563,212 3,563,212 - (3,563,212)
Interest, rent, and concessions 753 753 - (753)
Total revenues 3,563,965 3,563,965 - (3,563,965)

EXPENDITURES
Current:

General government 192 192 195 (3)
Parks, buildings, and grounds - - - -
Recreation and culture - - - -
Total current 192 192 195 (3)
Capital outlay:

Public works 3,563,212 3,780,230 176,546 3,603,684
Parks, buildings, and grounds - - - -
Recreation and culture - - - -
Total capital outlay 3,563,212 3,780,230 176,546 3,603,684 Total expenditures 3,563,404 3,780,422 176,741 3,603,681 Excess (deficiency) of revenues over expenditures 561 (216,457) (176,741) 39,716

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses) - - - -
Net change in fund balances 561 (216,457) (176,741) 39,716 Fund balances - beginning (328,718) (328,718) (328,718) - Fund balances - ending $ (328,157) $ (545,175) $ (505,459) $ 39,716 Rail Trail
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 145 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, 2023
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Use of money and property $ 875 $ 875 $ 486 $ (389)
Total revenues 875 875 486 (389)

EXPENDITURES
Current:

Parks, buildings, and grounds 223 223 228 (5)
Total current 223 223 228 (5)
Total expenditures 223 223 228 (5)
Excess (deficiency) of revenues over expen 652 652 258 (394) Net change in fund balances 652 652 258 (394)
Fund balances - beginning 144,350 144,350 144,350 -
Fund balances - ending $ 145,002 $ 145,002 $ 144,608 $ (394) Riparian Corridor Enhancement
Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Combining Statements Page | 146 Combining Nonmajor Enterprise funds
Parking District #1 The Parking District #1 Fund is used to account for the operating activities of the City's parking district.

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

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

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

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

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

Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Combining Statements Page | 147 City of Ukiah, California
Combining Statement of Net Position
Nonmajor Enterprise Funds
June 30, 2023
Parking District Ambulance Services Golf Conference Center Airport Street Lighting Total Nonmajor
Enterprise Funds
ASSETS
Current assets:

Cash and investments $ 14,247 $ - $ 100,496 $ 188 $ 121,512 $ 219 $ 236,662 Accounts receivable 10,879 470,614 - 5,924 26,709 19,269 533,395 Lease receivable - - 122,710 - - - 122,710
Interest receivable 43 - 60 - 569 62 734
Grants and subventions receivable - 2,321 - - 60,519 - 62,840 Total current assets 25,169 472,935 223,266 6,112 209,309 19,550 956,341 Noncurrent assets:

Advances to other funds - - 576,223 - - - 576,223
Land 183,871 - 965,284 372,750 271,957 - 1,793,862
Construction in progress - 197,314 - - 559,860 - 757,174 Infrastructure and network 77,682 - 340,353 - 6,301,252 - 6,719,287 Buildings and improvements - - 439,213 2,294,473 1,651,825 - 4,385,511 Machinery equipment and vehicles 42,876 271,445 - 76,339 627,606 - 1,018,266 Less accumulated depreciation (65,582) (54,241) (592,756) (1,353,738) (3,037,334) - (5,103,651) Total noncurrent assets 238,847 414,518 1,728,317 1,389,824 6,375,166 - 10,146,672 Total assets 264,016 887,453 1,951,583 1,395,936 6,584,475 19,550 11,103,013

DEFERRED OUTFLOWS OF RESOURCES
Pension related - - 15,849 106,981 335,998 - 458,828
Total deferred outflows of resources - - 15,849 106,981 335,998 - 458,828 Total assets and deferred outflows of resources $ 264,016 $ 887,453 $ 1,967,432 $ 1,502,917 $ 6,920,473 $ 19,550 $ 11,561,841

LIABILITIES
Current liabilities:

Accounts payable 5,910 37,143 97,591 12,037 33,324 34,956 220,961 Accrued payroll liabilities - 13,732 96 4,091 6,696 - 24,615 Due to other funds - - - 101,476 200,002 - 301,478
Deposits payable - - - 2,162 4,062 - 6,224
Interest payable - - 654 329 12,230 - 13,213
Compensated absences - current - 2,336 273 552 2,204 - 5,365 Capital project installment obligations - current - - - - 11,157 - 11,157 Pension-related bonds - current - - 2,025 1,019 34,129 - 37,173 Total current liabilities 5,910 53,211 100,639 121,666 303,804 34,956 620,186 Noncurrent liabilities:

Advance from other funds 29,136 1,072,771 930,200 109,702 - 289,121 2,430,930 Compensated absences - 21,024 2,461 4,970 19,832 - 48,287 Capital project installment obligations - - - - 126,920 - 126,920 Pension-related bonds - - 70,719 35,583 1,191,743 - 1,298,045 Net pension liability - - 16,523 111,532 350,292 - 478,347 Total noncurrent liabilities 29,136 1,093,795 1,019,903 261,787 1,688,787 289,121 4,382,529 Total liabilities 35,046 1,147,006 1,120,542 383,453 1,992,591 324,077 5,002,715

DEFERRED INFLOWS OF RESOURCES
Lease related - - 122,710 - - - 122,710
Pension related - - 1,368 9,237 29,010 - 39,615
Total deferred inflows of resources - - 124,078 9,237 29,010 - 162,325 Total liabilities and deferred inflows of resources 35,046 1,147,006 1,244,620 392,690 2,021,601 324,077 5,165,040

NET POSITION
Net investment in capital assets 238,847 414,518 1,152,094 1,389,824 6,237,089 - 9,432,372 Unrestricted (9,877) (674,071) (429,282) (279,597) (1,338,217) (304,527) (3,035,571) Total net position $ 228,970 $ (259,553) $ 722,812 $ 1,110,227 $ 4,898,872 $ (304,527) $ 6,396,801 Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Combining Statements Page | 148 City of Ukiah, California
Combining Statement of Revenues, expenses, and Changes in Net Position Nonmajor Enterprise Funds
Year Ended June 30, 2023
Parking District Ambulance Services Golf Conference Center Airport Street Lighting Total Nonmajor
Enterprise Funds

OPERATING REVENUES
Charges for service $ 71,029 $ 976,712 $ - $ 10,473 $ 17,569 $ 188,215 $ 1,263,998 Licenses and permits 20 - - - - - 20
Fines penalties and forfeitures 48,895 - - - - - 48,895 Facility rental - - 41,500 337,748 422,523 - 801,771
Fuel sales - - - - 909,296 - 909,296
Miscellaneous - - - - 9,277 - 9,277
Total operating revenues 119,944 976,712 41,500 348,221 1,358,665 188,215 3,033,257

OPERATING EXPENSES
General and administrative 99,929 218,590 26,335 93,510 208,380 22,634 669,378 Maintenance and operations 16,293 993,736 194,002 382,913 614,831 166,829 2,368,604 Fuel - - - - 560,939 - 560,939
Depreciation 1,195 30,467 6,456 45,889 193,137 - 277,144 Total operating expenses 117,417 1,242,793 226,793 522,312 1,577,287 189,463 3,876,065 Operating income (loss) 2,527 (266,081) (185,293) (174,091) (218,622) (1,248) (842,808)

NONOPERATING REVENUES (EXPENSES)
Property tax 18,043 - - - - - 18,043
Interest, rent, and concessions 152 18 111,720 - 1,052 341 113,283 Interest expense and fiscal charges - - (2,715) (1,366) (49,113) - (53,194) Sale of property - - 10 - - - 10
Total nonoperating revenues (expenses) 18,195 18 109,015 (1,366) (48,061) 341 78,142 Income (loss) before contributions and transfers 20,722 (266,063) (76,278) (175,457) (266,683) (907) (764,666) Grants, contributions, and donations - 201,051 - - 4,350 - 205,401 Transfers in 4,391 27,891 - 76,339 - - 108,621
Transfers out - - - - - (489,688) (489,688)
Change in net position 25,113 (37,121) (76,278) (99,118) (262,333) (490,595) (940,332) Total net position - beginning 203,857 (222,432) 799,090 1,209,345 5,161,205 186,068 7,337,133 Total net position - ending $ 228,970 $ (259,553) $ 722,812 $ 1,110,227 $ 4,898,872 $ (304,527) $ 6,396,801 Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Combining Statements Page | 149 City of Ukiah, California
Combining Statement of Cash Flows
Nonmajor Enterprise Funds
Year Ended June 30, 2023
Parking District Ambulance Services Golf Conference Center Airport Street Lighting Total

CASH FLOWS FROM OPERATING ACTIVITIES
Cash receipts from customers $ 117,824 $ 583,985 $ 41,500 $ 379,956 $ 1,383,919 $ 190,983 $ 2,698,167 Payments to employees - (700,981) (7,740) (269,986) (415,002) - (1,393,709) Payments to suppliers (14,911) (317,310) (171,263) (191,993) (741,607) (144,099) (1,581,183) Payments for interfund services used (99,929) (218,590) (26,335) (93,510) (208,380) (22,634) (669,378) Net cash provided (used) by operating activities 2,984 (652,896) (163,838) (175,533) 18,930 24,250 (946,103)

CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES
Principal paid on lease revenue bonds - - (1,851) (931) (31,190) - (33,972) Cash received (paid) to other funds (20,609) 651,462 161,404 177,815 (220,000) (24,312) 725,760 Property taxes received 18,043 - - - - - 18,043
Grants and contributions - 198,730 - - 32,000 - 230,730 Net cash provided (used) by noncapital financing activities (2,566) 850,192 159,553 176,884 (219,190) (24,312) 940,561

CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Capital grants and contributions - - - - 308,431 - 308,431 Interest paid - - (2,736) (1,376) (49,580) - (53,692)
Principal paid on capital and related debt - - - - (10,903) - (10,903) Acquisition and construction of capital assets - (197,314) - - (67,754) - (265,068) Proceeds from sale of property - - 10 - - - 10
Net cash provided (used) by capital and related financing activities - (197,314) (2,726) (1,376) 180,194 - (21,222)

CASH FLOWS FROM INVESTING ACTIVITIES
Interest received 113 18 21,683 - 611 279 22,704
Net cash provided (used) by investing activities 113 18 21,683 - 611 279 22,704 Net increase (decrease) in cash and cash equivalents 531 - 14,672 (25) (19,455) 217 (4,060) Balances - beginning of year 13,716 - 85,824 213 140,967 2 240,722 Balances - end of the year $ 14,247 $ - $ 100,496 $ 188 $ 121,512 $ 219 $ 236,662 Reconciliation of operating income (loss) to net cash provided (used) by operating activities:

Operating Income $ 2,527 $ (266,081) $ (185,293) $ (174,091) $ (218,622) $ (1,248) $ (842,808) Adjustments to reconcile operating income (loss) to net cash provided (used) by operating activities:

Depreciation 1,195 30,467 6,456 45,889 193,137 - 277,144 Changes in assets and liabilities:

Decrease (increase) in accounts receivable (2,120) (393,447) 35,497 31,735 25,254 2,768 (300,313) Decrease (increase) in deferred outflows - - (50,974) (77,788) (283,054) - (411,816) Increase (decrease) in accounts payable 1,382 (18,714) 13,737 (80,364) 169 22,730 (61,060) Increase (decrease) in accrued salaries and benefits - (24,585) (1,186) (4,504) (11,016) - (41,291) Increase (decrease) in compensated absences - 19,464 438 (5,443) (8,686) - 5,773 Increase (decrease) in deferrred inflows - - (15) (99,537) (168,258) - (267,810) Increase (decrease) in net pension liability/(asset) - - 17,502 188,570 490,006 - 696,078 Net cash provided (used) by operating activities $ 2,984 $ (652,896) $ (163,838) $ (175,533) $ 18,930 $ 24,250 $ (946,103) Noncash investing, capital and financing activities
Contributions of capital assets $ - $ - $ - $ - $ - $ (489,688) $ (489,688) Acquistion of capital assets on account - - - - (7,857) - (7,857) Total noncash investing, capital and financing activities - - - - (7,857) (489,688) (497,545) Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Combining Statements Page | 150 Combining Internal Service Funds
City Administrative Services City Administrative Services fund is used to account for all general administrative services provided to the City, including City Council, City Manager’s Office (City Manager, City Clerk, Emergency Management, Economic Development,
etc.), Finance (Accounting and Budget), Human Resources, City Attorney, and Treasury management.

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

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

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

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

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

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

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

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

Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Combining Statements Page | 151 City of Ukiah, California
Combining Statement of Net Position
Internal Service Funds
June 30, 2023
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 $ 506,451 $ 581,127 $ 102,806 $ 83,047 $ 53,796 $ 231,996 $ 154,993 $ 184,478 $ 530,221 $ 2,428,915 Restricted cash and investments - - - - - - - 16,736,796 - 16,736,796 Accounts receivable 4,687 11,819 - 14,145 - - 1,002 1,000 - 32,653 Interest receivable - 797 222 - - 289 - - - 1,308 Grants and subventions receivable 11,920 - - - - 1,819 - - 149,077 162,816 Total current assets 523,058 593,743 103,028 97,192 53,796 234,104 155,995 16,922,274 679,298 19,362,488 Noncurrent assets:

Land - - - - - - - 762,562 - 762,562
Construction in progress - - - - - - - 792,843 - 792,843 Buildings and improvements - - - 327,113 - - - 189,483 - 516,596 Machinery equipment and vehicles - - - 203,051 4,769 136,669 242,007 390,476 607,166 1,584,138 Less accumulated depreciation - - - (337,297) (4,769) (136,669) (234,028) (39,134) (380,052) (1,131,949) Total noncurrent assets - - - 192,867 - - 7,979 2,096,230 227,114 2,524,190 Total assets $ 523,058 $ 593,743 $ 103,028 $ 290,059 $ 53,796 $ 234,104 $ 163,974 $ 19,018,504 $ 906,412 $ 21,886,678

LIABILITIES
Current liabilities:

Accounts payable 111,758 26,118 75,804 39,871 20,642 9,780 6,130 156,136 249,001 695,240 Accrued payroll liabilities 47,769 - - 6,734 8,133 15,719 21,209 6,346 15,711 121,621 Unearned revenues - - - - - - - - 1,400 1,400 Interest payable - - - - - - - 150,993 - 150,993
Claims payable - current - 143,486 - - - - - - - 143,486 Compensated absences - current 22,226 - - 3,682 3,617 4,537 6,058 2,706 2,549 45,375 Capital project bonds - current - - - - - - - 424,510 - 424,510 Total current liabilities 181,753 169,604 75,804 50,287 32,392 30,036 33,397 740,691 268,661 1,582,625 Noncurrent liabilities:

Compensated absences 200,030 - - 33,134 32,559 40,837 54,527 24,358 22,940 408,385 Advance from other funds - - - - - - - 340,000 - 340,000 Capital project bonds - - - - - - - 17,840,261 - 17,840,261 Total noncurrent liabilities 200,030 - - 33,134 32,559 40,837 54,527 18,204,619 22,940 18,588,646 Total liabilities $ 381,783 $ 169,604 $ 75,804 $ 83,421 $ 64,951 $ 70,873 $ 87,924 $ 18,945,310 $ 291,601 $ 20,171,271

NET POSITION
Net investment in capital assets - - - 192,867 - - 7,979 568,255 227,114 996,215 Unrestricted 141,275 424,139 27,224 13,771 (11,155) 163,231 68,071 (495,061) 387,697 719,192 Total net position $ 141,275 $ 424,139 $ 27,224 $ 206,638 $ (11,155) $ 163,231 $ 76,050 $ 73,194 $ 614,811 $ 1,715,407 Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Combining Statements Page | 152 City of Ukiah, California
Combining Statement of Revenues, Expenses, and Changes in Net Position Internal Service Funds
Year Ended June 30, 2023
City
Administrative
Services Worker's Comp Liability Garage Purchasing
Billing And
Collection
Public Safety
Dispatch
Building &
Maintenance
Information
Technology
Total Internal
Service Funds

OPERATING REVENUES
Charges for service $ 5,972,482 $ 1,557,405 $ 1,651,798 $ 774,040 $ 771,099 $ 1,268,563 $ 1,675,849 $ 2,228,431 $ 2,366,122 $ 18,265,789 Miscellaneous - 99,200 - - 2,172 - 1,002 - - 102,374
Total operating revenues 5,972,482 1,656,605 1,651,798 774,040 773,271 1,268,563 1,676,851 2,228,431 2,366,122 18,368,163

OPERATING EXPENSES
General and administrative 1,046,963 32,063 162,688 129,880 129,500 311,223 246,576 200,236 246,923 2,506,052 Maintenance and operations 4,582,558 1,276,003 1,828,860 636,149 618,585 1,194,877 1,381,649 781,634 1,690,734 13,991,049 Depreciation - - - 26,379 - - 59 13,537 93,893 133,868
Total operating expenses 5,629,521 1,308,066 1,991,548 792,408 748,085 1,506,100 1,628,284 995,407 2,031,550 16,630,969 Operating income (loss) 342,961 348,539 (339,750) (18,368) 25,186 (237,537) 48,567 1,233,024 334,572 1,737,194

NONOPERATING REVENUES (EXPENSES)
Grants, contributions, and donations - - - - - - - 30,000 149,077 179,077 Interest, rent, and concessions 1,643 2,351 938 42 17 1,657 81 (1,804) 88 5,013 Interest expense and fiscal charges (161,534) - - (17,896) (31,343) (38,712) (60,314) (649,022) (44,277) (1,003,098) Total nonoperating revenues (expenses) (159,891) 2,351 938 (17,854) (31,326) (37,055) (60,233) (620,826) 104,888 (819,008) Income (loss) before contributions and transfers 183,070 350,890 (338,812) (36,222) (6,140) (274,592) (11,666) 612,198 439,460 918,186 Capital grants, contributions, and donations 11,920 - - - - 5,806 - - - 17,726 Change in net position 194,990 350,890 (338,812) (36,222) (6,140) (268,786) (11,666) 612,198 439,460 935,912 Total net position - beginning (53,715) 73,249 366,036 242,860 (5,015) 432,017 87,716 (539,004) 175,351 779,495 Total net position - ending $ 141,275 $ 424,139 $ 27,224 $ 206,638 $ (11,155) $ 163,231 $ 76,050 $ 73,194 $ 614,811 $ 1,715,407 Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Combining Statements Page | 153 City of Ukiah, California
Combining Statement of Cash Flows
Internal Service Funds
Year Ended June 30, 2023
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 $ 7,223 -$ -$ $ 37,857 $ 316 $ 41,620 -$ $ 18,851 -$ $ 105,867 Receipts from interfund services provided - 1,557,405 1,651,798 743,380 771,099 1,218,388 1,280,187 2,208,580 2,366,122 11,796,959 Payments to employees (3,283,368) (27,178) - (408,872) (518,585) (977,212) (1,321,723) (445,125) (1,027,492) (8,009,555) Payments to suppliers (1,374,066) (1,278,813) (1,802,639) (204,807) (100,072) (252,142) (82,194) (276,589) (599,362) (5,970,684) Payments for interfund services used 4,925,289 (32,063) (162,688) (129,880) (129,500) (311,223) (246,576) (200,236) (246,923) 3,466,200 Receipts from other governmental agencies - - - - - - 395,662 - - 395,662 Other payments (10,000) - - - - - - - - (10,000)
Net cash provided (used) by operating activities 265,078 219,351 (313,529) 37,678 23,258 (280,569) 25,356 1,305,481 492,345 1,774,449

CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES
Cash received (paid) to other funds - - - - - - - (300,000) - (300,000) Grants and contributions - - - - - 3,987 - - - 3,987
Net cash provided (used) by noncapital financing activities - - - - - 3,987 - (300,000) - (296,013)

CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Capital grants and contributions - - - - - - - 30,000 - 30,000 Interest paid (161,534) - - (17,896) (31,343) (38,712) (60,314) (719,939) (44,269) (1,074,007) Principal paid on capital and related debt - - - - - - - (325,000) - (325,000) Acquisition and construction of capital assets - - - - - - - (261,413) - (261,413) Net cash provided (used) by capital and related financing activities (161,534) - - (17,896) (31,343) (38,712) (60,314) (1,276,352) (44,269) (1,630,420)

CASH FLOWS FROM INVESTING ACTIVITIES
Interest received 1,642 1,654 855 39 17 1,369 83 (1,592) 87 4,154 Net cash provided (used) by investing activities 1,642 1,654 855 39 17 1,369 83 (1,592) 87 4,154 Net increase (decrease) in cash and cash equivalents 105,186 221,005 (312,674) 19,821 (8,068) (313,925) (34,875) (272,463) 448,163 (147,830) Balances - beginning of year 401,265 360,122 415,480 63,226 61,864 545,921 189,868 17,193,737 82,058 19,313,541 Balances - end of the year $ 506,451 $ 581,127 $ 102,806 $ 83,047 $ 53,796 $ 231,996 $ 154,993 $ 16,921,274 $ 530,221 $ 19,165,711 Reconciliation of operating income (loss) to net cash provided (used) by operating activities:

Operating Income $ 342,961 $ 348,539 $ (339,750) $ (18,368) $ 25,186 $ (237,537) $ 48,567 $ 1,233,024 $ 334,572 $ 1,737,194 Adjustments to reconcile operating income (loss) to net cash provided (used) by operating activities:

Depreciation - - - 26,379 - - 59 13,537 93,893 133,868
Changes in assets and liabilities:

Decrease (increase) in accounts receivable 6,993 (11,820) - 7,197 - - (1,002) (1,000) - 368 Decrease (increase) in prepaids 1,500 - - - - - - - - 1,500 Increase (decrease) in accounts payable 10,034 53,296 75,804 32,854 18,921 (21,659) 3,878 79,118 83,391 335,637 Increase (decrease) in accrued salaries and benefits (99,660) (27,178) - (8,859) (20,459) (24,353) (34,809) (16,772) (32,714) (264,804) Increase (decrease) in compensated absences 3,250 - - (1,525) (390) 2,980 8,663 (2,426) 13,203 23,755 Increase (decrease) in claims payable - (143,486) (49,583) - - - - - - (193,069) Net cash provided (used) by operating activities $ 265,078 $ 219,351 $ (313,529) $ 37,678 $ 23,258 $ (280,569) $ 25,356 $ 1,305,481 $ 492,345 $ 1,774,449 Noncash investing, capital and financing activities
Amortization related to long-term debt $ - -$ -$ -$ -$ -$ -$ $ (58,047) -$ $ (58,047) Total noncash investing, capital and financing activities - - - - - - - (58,047) - (58,047) Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Combining Statements Page | 154 Combining Fiduciary Funds

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

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.

Mendocino Solid Waste Management Authority (MSWMA)
Resources accounted for here are for the benefit of the Authority resulting from the activities of collecting and disposing of solid and hazardous waste. The City provides accounting, budget management, and other fiscal and administrative services to the Authority.

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

Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Combining Statements Page | 155 City of Ukiah, California
Combining Fiduciary Net Position
Custodial Funds
June 30, 2023
Special Deposit
Trust
Garbage Billing &
Collection
Russian River
Watershed Assoc
Ukiah Valley Fire
District MSWMA
Ukiah Valley
Sanitation District
Total Custodial
funds
ASSETS
Cash and investments $ 640,470 $ 280,000 $ 228,751 $ 341,363 $ 190,921 $ 24,833 $ 1,706,338 Accounts receivable 29,242 338,321 - 29,865 115,735 - 513,163 Interest receivable - - 289 2,195 - - 2,484
Total Cash 669,712 618,321 229,040 373,423 306,656 24,833 2,221,985 Total assets 669,712 618,321 229,040 373,423 306,656 24,833 2,221,985

LIABILITIES
Accounts payable $ 42,085 $ 26,449 $ 78,876 $ 44,993 $ - $ - $ 192,403 Accrued payroll liabilities - - - 25,161 - - 25,161
Deposits payable 577,681 - 20,009 - - - 597,690
Interest payable - - - 5,697 - - 5,697
Due to other agencies - 139,798 - - - - 139,798
Intergovernmental payable 24,744 - - - - - 24,744
Due to City of Ukiah 25,202 452,074 - 1,054,779 - - 1,532,055 Total liabilities 669,712 618,321 98,885 1,130,630 - - 2,517,548

NET POSITION
Restricted for:

Individuals, organizations, and other governments $ - $ - $ 130,155 $ (757,207) $ 306,656 $ 24,833 $ (295,563) Total net position $ - $ - $ 130,155 $ (757,207) $ 306,656 $ 24,833 $ (295,563) Attachment 1

City of Ukiah, California
Financial Section: Supplementary Information | Combining Statements Page | 156 City of Ukiah, California
Combining Statement of Changes in Fiduciary Net Position Custodial Funds
For the Fiscal Year Ended June 30, 2023
Special Deposit
Trust
Garbage Billing &
Collection
Russian River
Watershed Assoc
Ukiah Valley Fire
District MSWMA
Ukiah Valley
Sanitation District
Total Custodial
funds

ADDITIONS
Contributions:

Addition to agency assets $ - $ - $ - $ - $ 131,124 $ - $ 131,124 Taxes and assessments collected for other governments - - - 2,224,809 - - 2,224,809 Service charges collected for other governments - - - 194,458 - 24,833 219,291 Service charges collected for other agencies - 1,566,942 - - 572,070 - 2,139,012 Intergovernmental - - - 233,476 - - 233,476
Miscellaneous - - - 3,131 - - 3,131
Members - - 513,880 - - - 513,880
Total contributions - 1,566,942 513,880 2,655,874 703,194 24,833 5,464,723 Investment earnings:

Interest, rent, and concessions $ - $ - $ 713 $ 8,590 $ 120 $ - $ 9,423 Total investment earnings - - 713 8,590 120 - 9,423
Total additions - 1,566,942 514,593 2,664,464 703,314 24,833 5,474,146

DEDUCTIONS
General and administrative $ - $ - $ - $ 13,463 $ 50,659 $ - $ 64,122 Maintenance and operations - - - 242,704 345,999 - 588,703 Interest expense and fiscal charges - - - 72,382 - - 72,382 Distributions to other governments - - 544,905 - - 38,735 583,640 Payments to other agencies for service charges collected - 628,020 - - - - 628,020 Payments to City for services provided - 903,269 - 2,376,356 - - 3,279,625 Total deductions - 1,531,289 544,905 2,704,905 396,658 38,735 5,216,492 Net increase (decrease) in fiduciary net position - 35,653 (30,312) (40,441) 306,656 (13,902) 257,654 Net Position -- beginning of the year 0 (35,653) 160,467 (716,766) - 38,735 (553,217) Net Position -- end of the year $ - $ - $ 130,155 $ (757,207) $ 306,656 $ 24,833 $ (295,563) Attachment 1

STATISTICAL SECTION
Attachment 1

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

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

Net Position by Component...................................................................................................................................................160 Changes in Net Position...........................................................................................................................................................161 Fund Balances, Governmental Funds..................................................................................................................................163 Changes in Fund Balances, Governmental Funds ............................................................................................................164 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................................................................................................................165 Property Tax Rates...................................................................................................................................................................166 Electric Utility Rates...............................................................................................................................................................167 Wastewater Utility Rates......................................................................................................................................................168 Water Utility Rates..................................................................................................................................................................169 Top Ten Electric Usage Customers......................................................................................................................................170 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 ......................................................................................................................................171 Ratio of General Bonded Outstanding Debt......................................................................................................................172 Attachment 1

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

Demographic and Economic Statistics................................................................................................................................176 Principal Employers..................................................................................................................................................................177 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 .................................................................................................... 178 Sources: Unless otherwise noted, the information in these schedules is derived from the Annual Comprehensive financial reports for the relevant year. Information was available beginning with the year ended June 30, 2004, for the financial trend schedules.

Attachment 1

City of Ukiah, California
Statistical Section Page | 160
Financial Trends
City of Ukiah, California
Net Position by Component
Last Ten Fiscal Years
Fiscal Year Ended June 30, 2023
(Accrual basis of accounting)
For Fiscal Year Ended June 30 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 Governmental activities
Net investment in capital assets $ 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 $ 57,015,033 Restricted 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 42,596,682 Unrestricted 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) (39,343,088) Total governmental net position $ 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 $ 60,268,627 Business-type activities
Net investment in capital assets $ 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 $ 126,323,676 Restricted 2,072,014 2,072,225 2,427,020 - 81,993 123,367 99,829 251,126 320,241 794,192 Unrestricted 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) (15,971,680) Total business-type net position $ 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 $ 111,146,188 Primary governmental
Net investment in capital assets $ 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 $ 183,338,709 Restricted 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 43,390,874 Unrestricted 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) (55,314,768) Total primary governmental net position $ 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 $ 171,414,815 Fiscal Year
Source: Audited Financial Statements – Statement of Net Position Attachment 1

City of Ukiah, California
Statistical Section Page | 161
City of Ukiah, California
Changes in Net Position
Last Ten Fiscal Years
Fiscal Year Ended June 30, 2023
(Accrual basis of accounting)

For Fiscal Year Ended June 30 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 Expenses
Governmental activities:

General government $ 3,715,968 $ 772,771 $ 142,792 $ 141,713 $ 1,856,104 $ 2,655,969 $ 99,829 $ 838,727 $ 2,824,700 $ 5,701,815 Public safety 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 13,937,176 Housing and community development 832,020 348,477 891,644 171,523 1,039,784 2,128,714 2,833,311 1,460,134 2,058,024 1,556,452 Public works 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 3,728,734 Parks and recreation 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 6,816,875 Economic development and redevelopment - - - - 273,570 299,397 403,808 290,261 84,274 310,065 Interest on long-term debt - - - - 59,477 176,067 165,210 992,902 1,674,767 1,321,028 Total governmental activities expenses $ 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 33,372,145 Business-type activities:

Airport - - - - 1,532,905 1,360,631 1,528,285 1,857,261 1,541,733 1,626,400 Conference Center - - - - 369,045 500,305 503,445 (336,910) 306,131 523,678 Electric 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 25,490,865 Golf - - - - 223,341 213,949 251,078 144,680 247,149 229,507 Landfill - - - - 667,140 2,114,576 4,165,711 969,800 1,417,733 2,143,903 Parking District - - - - 153,620 128,643 171,705 137,930 148,354 117,417 Street Lighting - - - - 395,694 43,349 147,861 186,765 146,475 189,463 Wastewater 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 8,497,211 Water 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 9,119,878 Disposal site 573,478 5,950,554 388,553 565,819 - - - - - Nonmajor activities 2,196,295 2,287,340 2,029,634 2,816,055 - - 11,089 55,894 933,997 1,242,793 Total business-type activities expenses 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 49,181,115 Total primary government expenses $ 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 $ 82,553,260 Program revenues
Governmental activities:

Charges for services
General government $ 1,255,815 $ 288,049 $ 258,262 $ 333,458 366,171 111,355 234,487 $ 78,607 $ 70,182 $ 115,137 Public safety 851,328 221,156 284,562 362,711 567,592 505,451 301,503 326,986 463,486 592,944 Housing and community development 197,003 - - - 454,920 783,575 390,121 573,410 600,754 902,296 Public works 682,559 215,615 339,403 - 28,773 92,923 435,190 542,554 430,712 721,741 Parks and recreation 749,548 756,906 716,575 791,257 782,091 786,161 788,687 1,715,541 2,944,741 3,816,814 Economic development and
redevelopment - - - - 256,554 259,897 7,289 250,000 250,000 250,000 Operating grants and contributions 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 6,040,597 Capital grants and contributions 483,992 889,024 859,772 1,325,091 618,546 1,574,928 76,898 771,125 2,424,991 1,884,763 Total governmental activities program
revenues 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 14,324,292 Business-type activities:

Charges for services
Airport - - - - 1,326,141 1,541,327 1,234,045 1,390,195 1,333,795 1,358,665 Conference Center - - - - 367,504 369,245 274,794 210,000 254,208 348,221 Electric 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 20,841,212 Golf - - - - 133,370 36,669 40,000 38,500 40,000 41,500 Landfill - - - - 630,477 646,611 703,549 716,223 650,086 606,118 Parking District - - - - 134,689 120,121 114,068 100,679 122,811 119,944 Street Lighting - - - - 191,388 188,814 188,873 183,278 189,163 188,215 Wastewater 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 8,784,250 Water 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 7,459,767 Disposal site 132,287 217,999 132,106 362,018 - -
Nonmajor activities 1,965,547 2,053,819 1,806,110 1,723,513 - - 14,441 79,891 548,129 976,712 Operating grants and contributions 57,271 - - 210,298 534,619 819,586 2,830,622 759,696 1,572,005 1,659,916 Capital grants and contributions - 25,175 10,384 2,640,396 2,592,224 12,524,559 24,876,967 556,033 201,152 5,077,674 Total business-type activities program
revenues 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 47,462,194 Total primary government program
revenues $ 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 $ 61,786,486 Net (Expense) Revenue
Government activities $ (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) $ (19,047,853) Business-type activities 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) (1,718,921) Total primary government net expense $ (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) $ (20,766,774) Fiscal Year
Attachment 1

City of Ukiah, California
Statistical Section Page | 162
City of Ukiah, California
Changes in Net Position (continued)
Last Ten Fiscal Years
Fiscal Year Ended June 30, 2023
(Accrual basis of accounting)
For Fiscal Year Ended June 30 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 General Revenues and Other Changes in Net
Position
Governmental activities:

Property tax $ 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 3,674,829 Sales tax 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 13,719,396 Licenses, permits and franchises - - - - 1,653,146 1,781,141 1,742,671 1,815,271 1,846,594 2,197,540 Transient occupancy 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 1,446,678 Business license - - - - 380,797 303,604 411,997 560,527 533,653 509,805 Other taxes 916,007 2,281,810 1,939,984 2,450,254 249 462 888 1,136 888 781 Use of money and property - - - - 708,389 850,711 696,930 266,006 (119,912) 227,389 Vehicle in-lieu taxes 1,237,181 - - - - -
Interest and investment earnings 93,521 501,217 323,373 404,235 - - Other revenue - - - - 306,746 181,676 246,319 17,052 280,944 233,241 Transfers 1,816,592 - (473,539) (639,819) (363,796) (410,782) (510,543) (444,963) 633,357 (577,591) Total governmental activities 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 21,432,068 Business-type activities:

Property tax - - - - 16,949 17,121 16,815 16,714 17,057 18,043 Interest and investment earnings 356,372 321,824 672,730 468,003 - - Use of money and property - - - - 247,347 1,166,919 950,715 352,781 (234,775) 287,566 Other revenue - - - - - 11,513 22,223 1,073,603
Transfers (1,816,592) - 473,539 639,819 363,796 410,782 510,543 444,963 (633,357) 577,591 Total business-type activities (1,460,220) 321,824 1,146,269 1,107,822 628,092 1,606,335 1,478,073 836,681 (851,075) 1,956,803 Total primary government $ 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 $ 23,388,871 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 - - - - - - - - - -
Total Accounting Change - Accumulative
Effect $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Change in Net Position
Government activities $ (520,397) $ 31,813 $ 605,041 $ 9,301,742 $ 1,461,140 $ 6,564,670 $ 2,032,720 $ 9,805,966 $ 9,990,109 $ 2,384,215 Business-type activities 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) 237,882 Total primary government $ 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 $ 2,622,097 Source - Audited Financial Statements - Statement of Activities Fiscal Year
Attachment 1

City of Ukiah, California
Statistical Section Page | 163
City of Ukiah, California
Fund Balances, Governmental Funds
Last Ten Fiscal Years
Fiscal Year Ended June 30, 2023
(Modified accrual basis of accounting)
For Fiscal Year Ended June 30 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 General Fund
Nonspendable $ 619,044 $ 645,728 $ 911,343 $ 951,167 $ 1,793,247 $ 5,514,226 $ 6,673,912 $ 4,224,563 $ 4,305,711 $ 4,442,788 Restricted - - - - 4,000,000 - - - -
Committed 203,105 - - - - - 194,655.0 - -
Assigned - - 185,443.0 4,371,069 - - - 186,134 266,158
Unassigned 4,233,953 4,878,803 4,116,215 - (1,623,326) 3,321,778 2,434,740 6,818,832 $ 8,668,084 $ 7,646,712 Total general fund $ 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 $ 12,089,500 All other governmental funds
Nonspendable - - - - 137,576 - 137,576 137,576 137,576 137,576 Restricted 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 25,645,933 Committed 3,569,505 - - - 12,610,721 685,933 305,466 415,634 803,531 461,610 Assigned 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 5,872,949 Unassigned (736,226) (232,412) (442,572) (1,044,381) (1,919,041) (2,801,435) (1,955,567) (1,282,564) (768,655) (1,104,383) Reserved - - - - - - - - - -
Unreserved - - - - - - - - - -
Total other governmental funds 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 31,013,685 Fiscal Year
Source: Audited Financial Statements - Balance Sheet-Governmental funds Attachment 1

City of Ukiah, California
Statistical Section Page | 164
City of Ukiah, California
Changes in Fund Balances, Governmental Funds
Last Ten Fiscal Years
Fiscal Year Ended June 30, 2023
(Modified accrual basis of accounting)
Function 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023

REVENUES
Property tax $ 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 $ 3,674,829 Sales tax 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 13,719,396 Franchise fees - - - - 1,653,146 1,781,141 1,742,671 1,815,271 1,846,595 2,197,540 Transient occupancy 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 1,443,140 Business license tax - - - - 380,797 303,604 411,997 509,803 533,653 509,805 Other taxes 950,386 2,047,734 1,917,323 391,473 249 462 888 1,136 888 781 Charges for service 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 5,176,251 Licenses and permits 292,688 186,012 341,642 1,792,595 299,101 211,113 259,533 276,752 262,422 431,455 Grants contributions and donations - - - - 274,995 938,308 3,164,054 1,693,511 - 415,281 Intergovernmental 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 7,960,918 Fines penalties and forfeitures 256,776 58,692 78,589 73,835 73,639 33,588 29,716 25,933 28,863 36,231 Facility rental - - - - 589,952 607,020 - - - -
Interest, rent, and concessions 340,887 497,681 336,173 415,979 99,543 243,994 - 27,844 445 1 Use of money and property - - - - 36,656 - 1,072,805 922,810 465,950 828,126 Miscellaneous 493,158 232,651 411,052 187,999 654,186 436,361 388,629 158,956 272,253 140,736 Total revenues $ 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 $ 36,534,490

EXPENDITURES
Current:

General government 2,773,585 852,079 542,434 549,540 270,429 168,024 284,410 28,429,045 123,137 76,120 Public safety 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 16,422,345 Housing and community development 785,349 327,921 870,450 1,261,361 1,039,784 2,107,427 1,385,401 1,460,134 2,058,024 1,754,618 Public works 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 3,123,241 Parks, buildings, and grounds - - - - - 26 856 1,190,266 1,979,678 1,907,747 Recreation and culture 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 5,350,749 Economic development and redevelopment - - 273,570 299,397 403,808 290,261 84,273 339,766 Debt service:

Interest - - - - - 142,679 139,753 139,070 1,660,748 1,579,870 Issuance expense - - - - 4,019 - 554,846 137,651 -
Principal - - - - 40,000 80,070 82,712 85,442 546,618 1,903,171 Capital lease principal - - - 16,243 49,967 101,727 104,282 127,291 130,470 133,727 Capital lease interest - - - - 14,055 26,232 23,678 26,949 23,234 19,977 Capital outlay 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 11,801,541 Total expenditures 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 44,412,872 Excess (deficiency) of revenues over
expenditures (2,034,622) (306,232) (1,574,640) (759,832) (7,067,119) (2,296,799) 204,371 (21,536,347) 1,961,168 (7,878,382)

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 2,076,641 1,349,208 940,063 1,010,534 1,613,884 7,813,522 5,079,682 4,269,762 10,221,951 4,441,076 Transfers out (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) (5,384,697) Total other financing sources (uses) 1,833,592 (29,370) (473,539) (717,441) 4,775,936 (424,781) (255,674) 32,325,392 19,310,316 (943,621)

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 (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 (8,822,003) Debt service as a percentage of noncapital
expenditures 0.00% 0.00% 0.00% 0.09% 0.60% 1.67% 1.61% 1.90% 9.69% 12.55% Prior Period adjustment of is the result of moving long-term receivables and Land Held for Resale from deferred inflows-available revenues to restricted fund balance.

Source: Audited Financial Statements - Statement of Revenues, Expenditures and Changes in Fund Balances Fiscal Year
Attachment 1

City of Ukiah, California
Statistical Section Page | 165
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 2014 1,251,189 7,104,666 925,191 591,767 358,618 10,231,431 2015 3,729,370 1. 5,976,938 2. 1,061,823 1,643,559 3. 404,175 12,815,865 2016 3,531,272 6,824,737 1,229,814 1,514,798 402,524 13,503,146 2017 2,703,312 4. 8,489,734 1,302,336 1,551,794 473,976 14,521,151 2018 2,838,902 10,853,469 1,406,417 1,653,146 434,464 5. 17,186,398 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 2023 3,692,872 13,719,396 1,446,678 2,197,540 510,586 21,567,072 Change
2022-2023 4.4% -5.7% -2.7% 19.0% -4.5% -1.8%
Source: Audited Financial Statements - Statement of Revenues, Expenditures and Changes in Fund Balances

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

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

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

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

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

Type of Tax
Attachment 1

City of Ukiah, California
Statistical Section Page | 166
City of Ukiah, California
Property Tax Rates
Direct and Overlapping Governments
Last Ten Fiscal Years
Property Tax Schedules are not readily available from the County and are not presented here.

Attachment 1

City of Ukiah, California
Statistical Section Page | 167
City of Ukiah, California
Electric Utility Rates
Last Ten Fiscal Years
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
Residential, single phase
Per meter per month, per KWH $ 0.12040 $ 0.12040 $ 0.12040 $ 0.12040 $ 0.12790 $ 0.13180 $ 0.13580 $ 0.13580 $ 0.14797 $ 0.16009 Minimum monthly billing $ 5.00 $ 5.00 $ 5.00 $ 5.00 $ 5.00 $ 5.00 $ 5.00 $ 5.00 $ 5.00 $ 5.00 Power Cost Surcharge $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 0.01457 General service:

Base charge:

Single phase $ 8.40 $ 8.40 $ 8.40 $ 8.92 $ 9.19 $ 9.47 $ 9.76 $ 9.76 $ 15.50 $ 17.21 Polyphase $ 9.80 $ 9.80 $ 9.80 $ 9.99 $ 10.29 $ 10.60 $ 10.92 $ 10.92 $ 16.50 $ 18.32 X-ray machine $ 21.00 $ 21.00 $ 21.00 $ 22.28 $ 22.95 $ 23.64 $ 24.35 $ 24.35 N/A N/A Minimum charge:
second meter $ 8.40 $ 8.40 $ 8.40 $ 8.92 $ 9.19 $ 9.47 $ 9.76 $ 9.76 15.50000 17.21000 Energy use charge, per
meter, per month, per KWH
Summer $ 0.16568 $ 0.16568 $ 0.16568 $ 0.17578 $ 0.18106 $ 0.18650 $ 0.19210 $ 0.19210 $ 0.20010 $ 0.21911 Winter $ 0.12294 $ 0.12294 $ 0.12294 $ 0.13043 $ 0.13435 $ 0.13839 $ 0.14255 $ 0.14255 $ 0.16090 $ 0.17619 Power Cost Surcharge $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 0.01457 General Service with Demand:

Base rate, per meter, per month $ 70.60 $ 70.60 $ 70.60 $ 74.91 $ 77.16 $ 79.48 $ 81.87 $ 81.87 $ 114.62 $ 137.54 Demand charge per KWH
Summer $ 0.10966 $ 0.10966 $ 0.10966 $ 0.11634 $ 0.11984 $ 0.12344 $ 0.12715 $ 0.12715 $ 0.13834 $ 0.15037 Winter $ 0.08829 $ 0.08829 $ 0.08829 $ 0.09367 $ 0.09367 $ 0.09939 $ 0.10238 $ 0.10238 $ 0.11139 $ 0.12108 General large Industrial Service:

Base charge, per meter, per month $ 70.60 $ 70.60 $ 70.60 $ 74.91 $ 77.16 $ 79.48 $ 81.87 $ 81.87 $ 143.27 $ 179.09 Demand charge per kwh of
maximum demand:

Winter $ 4.05 $ 4.05 $ 4.05 $ 4.31 $ 4.44 $ 4.58 $ 4.72 $ 4.72 $ 5.29 $ 5.92 Summer $ 6.45 $ 6.45 $ 6.45 $ 6.85 $ 7.06 $ 7.28 $ 7.50 $ 7.50 $ 8.10 $ 8.83 Source: Utility Billing Department Rate Schedules
Fiscal Year
Attachment 1

City of Ukiah, California
Statistical Section Page | 168
City of Ukiah, California
Wastewater Utility Rates
Last Ten Fiscal Years
Wastewater System Rates- City 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 Residential
Fixed Minimum Charge- Per
Dwelling Unit $ 60.39 $ 62.44 $ 62.44 $ 62.44 $ 62.44 $ 62.44 $ 62.44 $ 49.35 $ 50.34 $ 51.35 Consumption Rate ($/hcf (1)) $ 2.37 $ 2.45 $ 2.45 $ 2.45 $ 2.45 $ 2.45 $ 2.45 $ 3.57 $ 3.64 $ 3.71 Commercial
Commercial Low Strength ($/hcf) $ 9.47 $ 9.79 $ 9.79 $ 9.79 $ 9.79 $ 9.79 $ 9.79 $ 3.57 $ 3.64 $ 3.71 Commercial Moderate Strength ($/hcf) $ 10.12 $ 10.47 $ 10.47 $ 10.47 $ 10.47 $ 10.47 $ 10.47 $ 3.89 $ 3.97 $ 4.05 Commercial Medium Strength ($/hcf) $ 17.91 $ 18.52 $ 18.52 $ 18.52 $ 18.52 $ 18.52 $ 18.52 $ 7.77 $ 7.92 $ 8.08 Commercial High Strength ($/hcf) $ 23.07 $ 23.85 $ 23.85 $ 23.85 $ 23.85 $ 23.85 $ 23.85 $ 10.32 $ 10.53 $ 10.74 (1) Each unit equals 748 gallons or 100 cubic feet (hcf).

Wastewater System Rates- District
Residential
Fixed Minimum Charge- Per
Dwelling Unit $ 53.47 $ 53.47 $ 53.47 $ 53.47 $ 53.47 $ 53.47 $ 53.47 N/A N/A N/A Consumption Rate ($/hcf (1)) $ 5.50 $ 6.60 $ 6.60 $ 6.60 $ 6.60 $ 6.60 $ 6.60 N/A N/A N/A Commercial
Commercial Low Strength ($/hcf) $ 9.06 $ 9.69 $ 9.69 $ 9.69 $ 9.69 $ 9.69 $ 9.69 N/A N/A N/A Commercial Moderate Strength ($/hcf) $ 9.68 $ 10.36 $ 10.36 $ 10.36 $ 10.36 $ 10.36 $ 10.36 N/A N/A N/A Commercial Medium Strength ($/hcf) $ 17.12 $ 18.32 $ 18.32 $ 18.32 $ 18.32 $ 18.32 $ 18.32 N/A N/A N/A Commercial High Strength ($/hcf) $ 22.05 $ 23.60 $ 23.60 $ 23.60 $ 23.60 $ 23.60 $ 23.60 N/A N/A N/A (1) Each unit equals 748 gallons or 100 cubic feet (hcf).

Source: Utility Billing Department Rate Schedules
Fiscal Year
Attachment 1

City of Ukiah, California
Statistical Section Page | 169
City of Ukiah, California
Water Utility Rates
Last Ten Years
Water System Rates 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 Consumption Rate ($/unit (1))
Single Family Residential $ 2.65 $ 2.73 $ 2.86 $ 2.95 $ 3.04 $ 3.13 $ 3.22 $ 3.26 $ 3.48 $ 3.72 All Other Customers $ 2.65 $ 2.73 $ 2.86 $ 2.95 $ 3.04 $ 3.13 $ 3.22 $ 3.26 $ 3.48 $ 3.72 Minimum base charge by Meter Size/ Class:
3/4" Meter $ 31.31 $ 32.25 $ 33.63 $ 34.64 $ 35.68 $ 36.75 $ 37.85 $ 39.88 $ 42.67 $ 45.66 1" Meter $ 53.21 $ 54.81 $ 54.00 $ 55.62 $ 57.29 $ 59.01 $ 60.78 $ 63.87 $ 68.34 $ 73.12 1 1/2" Meter $ 103.30 $ 106.40 $ 104.47 $ 107.60 $ 110.83 $ 114.15 $ 117.57 $ 123.31 $ 131.94 $ 141.18 2" Meter $ 165.90 $ 170.88 $ 165.27 $ 170.23 $ 175.34 $ 180.60 $ 186.02 $ 194.92 $ 208.56 $ 223.16 3" Meter $ 313.02 $ 322.41 $ 307.24 $ 316.46 $ 325.95 $ 335.73 $ 345.80 $ 362.14 $ 387.49 $ 414.61 4" Meter $ 522.76 $ 538.45 $ 510.02 $ 525.32 $ 541.08 $ 557.31 $ 574.03 $ 600.97 $ 643.04 $ 688.05 6" Meter $ 1,042.38 $ 1,073.66 $ 1,073.66 $ 1,047.00 $ 1,078.41 $ 1,110.76 $ 1,144.08 $ 1,197.51 $ 1,281.34 $ 1,371.03 Fire Service 2" & under $ 33.18 $ 34.18 $ 36.07 $ 37.15 $ 38.26 $ 39.41 $ 40.59 $ 40.59 $ 40.59 $ 40.59 Fire Service 3" $ 62.60 $ 64.48 $ 64.84 $ 66.79 $ 68.79 $ 70.85 $ 72.98 $ 72.98 $ 72.98 $ 72.98 Fire Service 4" $ 104.55 $ 107.69 $ 105.93 $ 109.11 $ 112.38 $ 115.75 $ 119.22 $ 119.22 $ 119.22 $ 119.22 Fire Service 6" $ 208.47 $ 214.72 $ 208.56 $ 214.82 $ 221.26 $ 227.90 $ 234.74 $ 234.74 $ 234.74 $ 234.74 Fire Service 8" $ 214.72 $ 214.72 $ 331.77 $ 341.72 $ 351.97 $ 362.53 $ 373.41 $ 373.41 $ 373.41 $ 373.41 (1) Each unit equals 748 gallons.

Source: Utility Billing Department Rate Schedules
Fiscal Year
Attachment 1

City of Ukiah, California
Statistical Section Page | 170
City of Ukiah, California
Top Ten Electric Usage Customers
Current
Fiscal Year Ended June 30, 2023
Rate Payers Electric Charges
City of Ukiah $ 980,487 4.71%
Costco 629,393 3.02%
County of Medocino 1,065,404 5.12%
Maverick Enterprises 320,978 1.54%
Safeway Stores 362,537 1.74%
Save Mart Supermarkets (Lucky's) 313,714 1.51%
Save Mart Supermarkets (Food Maxx) 283,734 1.36%
Ukiah Unified School District 1,249,089 6.00%
Ukiah Valley Medical Center 454,717 2.18%
Wal-Mart 184,600 0.89%
$ 5,844,653 28%
Source: Utility Billing Module
2023
Attachment 1

City of Ukiah, California
Statistical Section Page | 171
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 2014 16,185 38,307 $ 619,998,795 $ 10,935,000 $ - $ - $ 6,981,109 $ 79,030,689 $ 2,070,256 $ - $ - $ 9,062,877 $ 108,079,931 $ 6,678 17.43% 2015 16,073 39,545 $ 635,606,785 $ 9,970,000 $ - $ - $ 5,399,581 $ 76,824,340 $ 1,530,670 $ - $ - $ 14,700,370 $ 108,424,961 $ 6,746 17.06% 2016 16,186 43,845 $ 709,675,170 $ 8,950,000 $ - $ - $ 3,718,054 $ 75,603,577 $ - $ - $ - $ 14,700,370 $ 102,972,001 $ 6,362 14.51% 2017 16,314 45,436 $ 741,242,904 $ 7,865,000 $ - $ - $ 1,950,000 $ 73,048,887 $ - $ 199,883 $ - $ 14,700,370 $ 97,764,140 $ 5,993 13.19% 2018 16,226 47,611 $ 772,536,086 $ 7,350,000 $ 5,301,504 $ - $ - $ 70,443,734 $ - $ 190,121 $ - $ 14,700,370 $ 97,985,729 $ 6,039 12.68% 2019 16,296 50,150 $ 817,244,400 $ 6,800,000 $ 5,065,067 $ - $ - $ 67,738,581 $ - $ 15,384,763 $ - $ 16,236,314 $ 111,224,725 $ 6,825 13.61% 2020 16,061 52,976 $ 850,847,536 $ 5,495,771 $ 5,051,040 $ - $ - $ 35,553,428 $ - $ 16,948,410 $ - $ 19,063,628 $ 82,112,277 $ 5,113 9.65% 2021 15,526 54,795 $ 850,747,170 $ 4,864,728 $ 5,109,125 $ 32,582,164 $ - $ 33,598,275 $ - $ 18,398,373 $ 19,672,836 $ 19,297,593 $ 133,523,094 $ 8,600 15.69% 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 $ 27,121,836 $ 19,890,002 $ 183,215,093 $ 11,394 20.33% 2023 15,929 57,310 $ 912,890,990 $ 3,535,882 $ 4,544,125 $ 64,886,706 $ 10,183,609 $ 29,590,899 $ - $ 17,321,721 $ 26,615,713 $ 21,145,540 $ 177,824,195 $ 11,164 19.48% Source: Estimated Population-from the State of California Department of Finance.

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

City of Ukiah, California
Statistical Section Page | 172
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 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% 2023 15,929 $ 57,310 $ 1,725,974,511 $ 3,535,882 $ 4,544,125 $ 64,886,706 $ 72,966,713 $ 4,581 4.23% 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

Attachment 1

City of Ukiah, California
Statistical Section Page | 173
City of Ukiah, California
Computation of Direct and Overlapping Debt
June 30, 2023
Estimated
Estimated Share of
Percentage Direct and
Debt Applicable Overlapping
Jurisdiction Outstanding to City (1) Debt
2022-23 Assessed Valuation (City of Ukiah): $ 1,725,974,511 2022-23 Assessed Valuation (Successor Agency to the Ukiah RDA): 1,059,538,923 2022-23 Incremental Assessed Valuation (Successor Agency to the Ukiah RDA): 803,331,926 OVERLAPPING TAX AND ASSESSMENT DEBT: % Applicable(1) Debt 6/30/2023 City of Ukiah 100.00% $ -
Ukiah Unified School District 34.25% 27,735,569.11
Mendocino-Lake Community College District 13.35% 11,004,386.46 TOTAL OVERLAPPING TAX AND ASSESSMENT DEBT $ 38,739,955.57 OVERLAPPING GENERAL FUND DEBT:

City of Ukiah - Capital Lease Obligations 100.00% $ 4,544,125.00 City of Ukiah - Lease Revenue Bonds, Series 2020A 100.00% 2,516,016.00 City of Ukiah - Taxable Lease Revenue Bonds, Series 2020B 100.00% 31,175,043.00 City of Ukiah - Lease Revenue Bonds, Series 2022 100.00% 31,195,647.00 Mendocino County General Fund Obligations 12.79% 2,668,129.37 Mendocino County Pension Obligation Bonds 12.79% 3,564,329.14 TOTAL OVERLAPPING GENERAL FUND DEBT $ 75,663,289.50
OVERLAPPING TAX INCREMENT DEBT(SUCCESSOR AGENCY) 100.00% $ 3,535,882.00 Total Direct Debt $ 69,430,831.00
Total Overlapping Debt 48,508,296.07
Total Combined Debt $ 117,939,127.07
Ratios to 2022-23 Assessed Valuation:

Total Direct Debt 4.02%
Total Overlapping Tax and Assessment Debt 2.24%
Total Overlapping Debt 2.81%
Total Combined Debt 6.83%
Ratios to 2022-23 Redevelopment Successor Agency Incremental Assessed Valuation:

Total Overlapping Tax Increment Debt 0.44%
(1) The percentage of overlapping debt applicable to the City is estimated using taxable assessed property value. Applicable percentages were estimated by determining the portion of the overlapping entities' assessed value that is within the boundaries of the City, divided by the entities' total taxable assessed value. (2) Excludes tax and revenue anticipation notes, enterprise revenue and mortgage revenue obligations.

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

Attachment 1

City of Ukiah, California
Statistical Section Page | 174
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
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%
2023 1,725,974,511 $ 15.00% 258,896,177 - 0.00%
Legal Debt Limit Margin Calculation for 2022-2023
Assessed value $ 1,725,974,511
Debt limit is 15% of assessed value $ 258,896,177
Less: Debt applicable to limitation $ -
Total bonded debt $ -
Legal debt margin $ 258,896,177
In accordance with state law the City may not incur general obligation bonded indebtedness in excess of 15% of total assessed valuation, with such debt being payable from the proceeds of taxes levied upon taxable properties Source: County of Mendocino Assessed Valuations by District Attachment 1

City of Ukiah, California
Statistical Section Page | 175
City of Ukiah, California
Pledged Net Revenue Debt Coverage
Last Ten Fiscal Years
This table is no longer presented.

Attachment 1

City of Ukiah, California
Statistical Section Page | 176
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% 2023 15,929 $ 57,310 $ 912,890,990 $ 1,644,094,523 4.50% 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
Attachment 1

City of Ukiah, California
Statistical Section Page | 177
City of Ukiah, California
Principal Employers
2023 Employers Industry Employee Size Class
Adventist Health Ukiah Valley Hospitals 500-999
Adventist Health Ukiah Valley Outpatient Services 500-999 City of Ukiah City Services 100-249
County of Mendocino Government Offices-County 1,000-1,250 Dharma Realm Buddhist Assn Associations 100-249
Mendocino College Book Dealers-Retail 250-499
Mendocino Community Health Clincs 250-499
Mendocino County Office of Education Boards of Education 100-249 Pacific Coast Farm Credit Loans-Agricultural 100-249
Sawmill Sawmills & Planing Mills-General (mfrs) 100-249 Ukiah High School Schools 100-249
Ukiah Unified School District School Districts 250-499
Walmart Department Stores 100-249
Source: https://labormarketinfo.edd.ca.gov/majorer/countymajorer.asp?CountyCode=000045 Attachment 1

City of Ukiah, California
Statistical Section Page | 178
Operating Information
City of Ukiah, California
Full-time and Part-time City Employees by Function
Last Ten Calendar Years
Function 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 General Government(1) 23.1 24.0 21.5 27.5 32.9 36.5 37.6 40.2 42.9 46.0 Police(2) 43.0 48.0 49.0 49.0 52.7 53.0 46.8 49.8 50.8 50.0 Fire 11.0 11.0 11.0 11.0 13.2 20.5 19.8 29.8 28.8 28.8
Planning & Building 5.5 6.0 6.0 6.0 5.4 5.8 5.2 7.7 9.8 10.6 Public Works, Water, Sewer 38.3 39.0 41.5 42.5 44.2 43.5 41.3 43.1 47.4 47.7 & Wastewater Treatment
Electric 16.2 17.0 17.0 18.0 21.6 21.3 18.8 22.0 20.7 19.6 Airport 2.0 2.0 2.0 2.0 4.2 4.2 4.3 4.2 4.3 4.3
Parks & Recreation 17.9 17.0 20.0 19.0 33.5 35.5 31.4 34.3 59.9 94.5 Total:(3) 157.0 164.0 168.0 175.0 207.6 220.3 205.1 231.1 264.6 301.4 (1) includes City Administration,Finance, Human Resources, Administrative Support and Information Services Functions (2) Includes dispatch that supports both police and fire. (3) The City's method of counting FTE changed for FY2018 - FY2020.

Source:City of Ukiah Budget-Authorized Full-Time Personnel (FTE) FY23/24 Full-Time Equivalent Personnel as of June 30
Attachment 1

Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards City Council
City of Ukiah
Ukiah, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, business-type activities, each major fund and the aggregate remaining fund information of the City of Ukiah (City), as of and for the year ended June 30, 2023, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements, and have issued our report thereon dated December 28, 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) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, we do not express an opinion on the effectiveness of the City’s internal control.

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

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material

Attachment 1

weaknesses or significant deficiencies and therefore, material weaknesses may exist that were not identified. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that were not identified.

Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion.

The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

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

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

December 28, 2023
Attachment 1

INDEPENDENT ACCOUNTANT’S REPORT ON AGREED-UPON PROCEDURES

APPLIED TO APPROPRIATIONS LIMIT WORKSHEETS
City Council
City of Ukiah
Ukiah, California
We have performed procedures enumerated below to be the accompanying Appropriations Limit worksheet of the City of Ukiah, for the year ended June 30, 2023. 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.

Attachment 1

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

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

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

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

December 28, 2023
Attachment 1

3 CITY OF UKIAH

APPROPRIATIONS LIMIT COMPUTATION
2022 – 2023
2022 - 2023
Change in Per Capita Personal Income 7.55%
Population Change
County Population Growth -0.78%
A. Change in Per Capita Personal Income Converted to a Ratio 1.0755 B. Population Growth Converted to a Ratio 0.9922
Calculation of Growth Factor (A x B) 1.0671111
2021 - 2022 Appropriations Limit 48,044,238 $
2022 - 2023 Appropriations Limit
(48,044,238 x 1.0671111) 51,268,540 $
Attachment 1

END OF DOCUMENT
Attachment 1

1 Attachment 2

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

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

3. Olga Keough, CPA | Controller

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

5. Sarah Brown | Financial Services Manager – Disbursements

6. Diana Ramos | Assistant Accountant
2 Attachment 2

Annual Comprehensive Financial Report
3 Attachment 2

• Management’s communication to Council and community on the financial activities and condition of the City for the period • One-year period ended June 30, 2023
• Audited financial statements, schedules, and other financial information
• Audited by independent Certified Public Accountant, licensed by the State of California
• Knowledgeable in governmental accounting and reporting • Written to specific standards (GAAP), promulgated by GASB 4 Attachment 2

• Often referred to as the “Audit” or “Audit Report”
• This is a misnomer.
• The auditor’s reports are found within the ACFR and are an integral part of it
• Pg 27 of pdf, “Independent Auditor’s Report”
• Pg 205 of pdf, Report on Internal Control
• Pg 207 of pdf, Appropriations Limit (Gann Limit) confirmation • The document is the responsibility of management and then audited • Audited financials required by City policy and state law. 5 Attachment 2

Three main sections:

1. Introductory

2. Financial

3. Statistical
Sections of note:

1. Letter of transmittal, pg 10 of pdf

2. GFOA Award, Excellence in Financial Reporting, pg 23 of pdf

3. Audit report, pg 27 of pdf

4. MD&A (Management Discussion and Analysis), pg 30 of pdf

5. General fund statements, pg 54 of pdf

6. Major enterprise fund statements (utilities), pg 59 of pdf 6 Attachment 2

• It’s comprehensive...really comprehensive
• Meant for consumption by all but really tailored to those who know how to read it
• City received an “unmodified” opinion
• i.e. statements are presented fairly (in all material respects) without exception
• All prior findings related to internal control have been remediated with no new findings, pg 205 of pdf
7 Attachment 2

8 Attachment 2

1

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

2. Ginny Feth-Michel, CPA | Assistant Finance Director3. Olga Keough, CPA | Controller4. Mary Horger | Financial Services Manager – Procurement, Capital, and Special Projects

5. Sarah Brown | Financial Services Manager – Disbursements6. Diana Ramos | Assistant Accountant 2

Annual Comprehensive Financial Report
3

• Management’s communication to Council and community on the financial activities and condition of the City for the period • One-year period ended June 30, 2023
• Audited financial statements, schedules, and other financial information
• Audited by independent Certified Public Accountant, licensed by the State of California
• Knowledgeable in governmental accounting and reporting • Written to specific standards (GAAP), promulgated by GASB 4

• Often referred to as the “Audit” or “Audit Report”
• This is a misnomer.• The auditor’s reports are found within the ACFR and are an integral part of it
• Pg 27 of pdf, “Independent Auditor’s Report”• Pg 205 of pdf, Report on Internal Control• Pg 207 of pdf, Appropriations Limit (Gann Limit) confirmation • The document is the responsibility of management and then audited • Audited financials required by City policy and state law. 5

Three main sections:

1. Introductory2. Financial3. Statistical
Sections of note:

1. Letter of transmittal, pg 10 of pdf2. GFOA Award, Excellence in Financial Reporting, pg 23 of pdf3. Audit report, pg 27 of pdf4. MD&A (Management Discussion and Analysis), pg 30 of pdf5. General fund statements, pg 54 of pdf6. Major enterprise fund statements (utilities), pg 59 of pdf 6

• It’s comprehensive...really comprehensive
• Meant for consumption by all but really tailored to those who know how to read it
• City received an “unmodified” opinion
• i.e. statements are presented fairly (in all material respects) without exception
• All prior findings related to internal control have been remediated with no new findings, pg 205 of pdf
7

8

Agenda Item No: 3.b.

MEETING DATE/TIME: 2/7/2024

ITEM NO: 2024-82

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:

1. 3b Presentation Given at Meeting - Mid-Year Report, 2-7-24 Summary: The City Council will receive a presentation on the Second Quarter (December 31, 2023) 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, 2023. 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/Y6apLe7yK 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

Mid-Year Budget Review
February 7, 2024
Daniel Buffalo | Finance Director

Agenda
• Mid-Year Review• Budget Development Process Review• Annexation and tax sharing• Council Strategic Plan 2

Mid-Year Review
3

Balance Sheet
• Assets (current): $77.9 mil
• Unrestricted cash: $31.7 mil• Restricted cash: 25.7 mil• Excludes internal balances (borrowings) • Liabilities (current): $1.9 mil
• Excludes internal balances and deferred revenue
• Fund balance (working capital): $76 mil
• General fund: well capitalized
• 42% of expenditures to close ’23
• Utility funds: under considerable cost pressures
4

City-Wide Activities
5

Service Costs
Big Picture
6

Service Costs
Big Picturew/o capital
7

Service Costs
Governmental
8

Service Costs
Business-Type
9

Budget Condition
City-Wide
10

11

Revenues
City-Wide
12

Expenditures
City-Wide
13

Ukiah Valley Fire Authority
14

Ukiah Valley Fire
AuthorityPartnership between the City of Ukiah and Ukiah Valley Fire Protection District 15

General Fund
16

General Fund
17

18

19

Takeaways
20

Challenges ahead
• Completion of significant capital projects• Utilities: balancing revenues to support costs • Electric trending positively• Water remains steady• Wastewater needs attention • Rebuilding reserves• More robust funding for non-bond funded capital projects • Grants and State activities
• Unfunded mandates• Grants and subventions and risk• Local revenues well protected 21

Source: Beacon Economics 22

Budget Process and Schedule
23

Budget
Process Budget Schedule
Developed
(December) Budget Memo and
Instructions
Distributed
(January)
Personnel and
capital
requests
(February)
Mid-Year
Review with
Council
(February -
April)
Budget Open
to
Departments
for Entry
(March)
Analysis Period
(April)
City
Manager
Revisions
(May)
Budget
Document
Draft
Development
(May)
Council Review
and
Consideration
(June)
Adoption
(June)
Amendments
(throughout
the year)
24

Budget
Schedule Narratives and Personnel
•Departmental narratives•Objective and accomplishments•Personnel requests to HRCIP•Utilities and Public Works preliminary 5-Year CIP requests to Mary•All departments 5-Year CIP requests to MaryMunis Budget Entry•Personnel entered by HR•Departments enter operational (materials, supplies, and services) budgets•Departments enter approved 5-year CIP capitalMeetings, Analysis, and RevisionDocument and Presentation PreparationHearings and Adoption•City-wide presentation by Finance•Departmental presentations•Adoption 25

Annexation, Service Delivery, and
tax sharing
26

27 • Where it
goes...1% ad valorem secured property tax
Property Tax
Ukiah Unified, $0.34
County Office of Ed,
$0.04 Mendocino Community College District, $0.06
ERAF, $0.16
County general fund,
$0.24
Library, $0.01
City of Ukiah, $0.09
Special districts and
other, $0.04

Example
Purchase Home in Ukiah
• Assumptions
• $650K purchase price• Total annual ad
valorem property tax: $6,500
28 Property Tax Distribution, City of Ukiah Jurisdiction Total Share
Special
Districts and
Other
City County Schools
Ukiah Unified $ - $ - $ 2,240.89 $ - $ 2,240.89 34.475% County Office of Ed - - 269.72 - 269.72 4.150%
Mendocino Community College District - - 420.26 - 420.26 6.466%ERAF - - 1,025.57 - 1,025.57 15.778%County General fund - 1,568.15 - - 1,568.15 24.125%Library - 86.24 - - 86.24 1.327% City of Ukiah 610.01 - - - 610.01 9.385%
Special districts and other - - - 279.16 279.16 4.295%Total distribution (% rate) $ 610.01 $ 1,654.39 $ 3,956.44 $ 279.16 $ 6,500.00 100.000%

29 • Where it
goes...
• Sales tax
total rate in Ukiah: 8.875%
Sales Tax
State general fund
$0.42
State education protection
fund (realignment)
$0.03
City of Ukiah
$0.11
City of Ukiah Measure P
$0.06
City of Ukiah Measure Y
$0.06
State local revenue fund
2011 (realignment)
$0.12
Local public safety fund (Prop
172)
$0.06
State local health fund
$0.06
County library fund
$0.03
County Measure B
$0.01
Transportation fund
$0.03
County Measure P,
$0.03

Example
Spend $350 at Costco• Assumptions
• All taxable goods• Price paid: $350.00• Tax paid: $31.06• Total charged: $381.06 30 Sales Tax Distribution, City of Ukiah Jurisdiction
City County State Total Share
$ 12.91 $ 12.91 41.549% $ - State general fund $ -

0.88 0.88 2.817%
- State education protection fund (realignment) -
- 3.50 11.268%
- City of Ukiah 3.50
- 1.75 5.634%
- City of Ukiah Measure P 1.75
- 1.75 5.634%
- City of Ukiah Measure Y 1.75
- 3.72 11.972% 3.72 State local revenue fund 2011 (realignment) - - 1.75 5.634% 1.75 Local public safety fund (Prop 172) - - 1.75 5.634% 1.75 State local health fund -
- 0.88 2.817% 0.88 County library fund -
- 0.88 2.817% 0.88 County Measure P -
- 0.44 1.408% 0.44 County Measure B -
- 0.88 2.817% 0.88 Transportation fund -
Total distribution (% rate) $ 7.00 $ 10.28 $ 13.78 $ 31.06 100.000%

City Council Strategic Plan
31

Questions
32

Agenda Item No: 3.c.

MEETING DATE/TIME: 2/7/2024

ITEM NO: 2024-1488

AGENDA SUMMARY REPORT
SUBJECT: Review and Update, if Warranted, the Ukiah City Council Strategic Plan.

DEPARTMENT: City Manager /
Admin PREPARED BY: Traci Boyl, City Manager's Office Senior Analyst PRESENTER: Sage Sangiacomo, City Manager
ATTACHMENTS:

1. Draft City Council Strategic Plan 24
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. This year's update also includes incorporating the City Equity Action Plan goals and strategies.

The Equity Action Plan, developed by the City of Ukiah Diversity and Equity Committee, was adopted by the City Council in January 2022 as a two-year plan. It has been implemented across all departments of the City and is creating a positive impact on the agency and community based on employee demographics polls, surveys, and feedback from team members. Therefore, with direction and guidance provided by the City's Diversity and Equity Committee, City Staff recommends the Equity Action Plan goals and strategies be incorporated into the City Council's Strategic Plan. This step would memorialize the ongoing commitment to this work and ensure diversity, equity, transparency, and justice are embedded into policymaking, accountability, and delivery of City services.

Additional updates to the plan include:

• Development of a Climate Action Plan
• Protection of the community's investment in improved infrastructure • Explore designs and plans to develop enhanced gateways into the City

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.

GENERAL PLAN ELEMENTS (GP):GP-A1 - Land Use Element, GP-A2 - Economic Development Element, GP-A3 - Mobility Element, GP-A4 - Public Facilities, Services, and Infrastructure Element, GP-A5 - Environment and Sustainability Element, GP-A6 - Safety Element, GP-A7 - Agriculture Element, GP-A8 - Housing Element (2019-2027)

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.
 We value diversity, equity, transparency, and justice and those values are essential core elements of policy-making, accountability, and delivery of City services.  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 community and 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
ATTACHMENT 1

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)
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 sustainable housing for all income levels
 Responsively 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, including fostering diverse, inclusive, and accessible neighborhoods.

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 work 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 resilience through an environmentally sustainable community.

Actionable Items:
 Provide ongoing education and active engagement of City staff, members of committees and commissions, contractors, consultants, residents, and independent 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)

community groups in alignment with the goals of improving environmental standards and promoting sustainable policies
 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 Continue to support the implementation of the City of Ukiah Climate Initiatives (Resolution 2022-44) to restore a safe climate  Support the development and implementation of a Climate Action Plan

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 . Prioritize the protection of the community’s investment in improved infrastructure.

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 the Ukiah 2040 General Plan  Prepare and submit annexation applications in alignment with the City of Ukiah’s updated sphere of influence (SOI) and annexation policies
 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 implement 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-developed partnerships with Ukiah Valley water agencies and finalize agreements to consolidate services for improved efficiency, capability and resiliency Recommended Strategy:

Instill diversity, equity, and inclusion as essential core elements of policymaking, accountability, and delivery of City services.

Actionable Items:
 Actively engage the community to recruit, board, commission, and committee members that reflect the diverse community we serve.
 Develop and expand public education and outreach platforms to reach underrepresented individuals.

Recommended Strategy:

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 resiliencey.

Ensure accountability in the implementation of goals and assessment of progress toward outcomes.  Continue to track progress and ensure DEI alignment of projects and programs through ASR tracking and budget development tools and processes
 Provide annual equity reports to Council
 Make corrective actions through ongoing engagement and evaluation from the DEI Committee

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  Continue to support the implementation of the Evaluate and implement Downtown Streetscape Improvement Plan (Phase II anticipated summer of 2023)
 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 support the development of the Great Redwood Trail  Explore designs and plans to develop enhanced gateways into the City 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 that reflect our o embed the core values (Professionalism, Service, Teamwork, Innovation, and Safety) through the lens of diversity, equity, transparency, and justice. 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 Recommended Strategy:

Create, sustain, and advance a diverse, equitable, and inclusive workplace and workforce that reflects, values, and celebrates the diverse community we serve.

Actionable Items:
 Implement Diversity, Equity, and InclusionEI-related recruitment, development, and retention initiatives.
 Support the work of the City’s internal Opportunity and Inclusion Team (OIT)  Support and expand employee programs including, the Mentorship Program, Exceptional Employee Program, and Leadership Academy.

Incorporate cultural awareness celebrations and education into employee events and programs.

Value our Team
Ensure Council and staff work together to create
a more diverse, inclusive, responsive, and
effective workplace environment