Agenda packet — Ukiah City Council, March 5, 2025 (part 4 of 4)

City of Ukiah, California
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Non-Major Funds
All non-major fund types
For the Year Ended June 30, 2024

REVENUES
Business license tax
Charges for service
Grants, contributions, and subventions
Use of money and property
Miscellaneous
Total revenues

EXPENDITURES
Current:

General government
Public safety
Housing and community development
Public works
Parks, buildings, and grounds
Recreation and culture
Economic development and redevelopment
Total current
Debt service:

Interest
Principal
Total debt service
Capital outlay:

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

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total other financing sources (uses)
Net change in fund balances
Fund balances - beginning, as previously reported
Restatement for correction of an error
Fund balances - beginning as restated
Fund balance - ending
Original Final Actual
Variance - Positive
(Negative)
$ - $ - $ - $ -
- - - -
1,220,574 1,220,574 502,131 (718,443)
85,701 85,701 93,984 8,283
- - - -
1,306,275 1,306,275 596,115 (710,160)
- - - -
- - - -
283,000 352,381 455,011 (102,630)
- - - -
- - - -
- - - -
- 5,500 - 5,500
283,000 357,881 455,011 (97,130)
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
283,000 357,881 455,011 (97,130)
1,023,275 948,394 141,104 (807,290)
- - - -
- - - -
- - - -
1,023,275 948,394 141,104 (807,290)
(596,074) (596,074) (596,074) -
- - - -
596,074 596,074 596,074 -
$ 1,619,349 $ 1,544,468 $ 737,178 $ (807,290)
CDBG Program Income
140 Attachment 1

Page 445 of 568 ends

City of Ukiah, California
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Non-Major Funds
All non-major fund types
For the Year Ended June 30, 2024

REVENUES
Business license tax
Charges for service
Grants, contributions, and subventions
Use of money and property
Miscellaneous
Total revenues

EXPENDITURES
Current:

General government
Public safety
Housing and community development
Public works
Parks, buildings, and grounds
Recreation and culture
Economic development and redevelopment
Total current
Debt service:

Interest
Principal
Total debt service
Capital outlay:

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

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total other financing sources (uses)
Net change in fund balances
Fund balances - beginning, as previously reported
Restatement for correction of an error
Fund balances - beginning as restated
Fund balance - ending
Original Final Actual
Variance - Positive
(Negative)
$ - $ - $ - $ -
- - - -
- - - -
191 191 82,663 82,472
- - - -
191 191 82,663 82,472
- - - -
- - - -
6,500 6,500 17,499 (10,999)
- - - -
- - - -
- - - -
- - - -
6,500 6,500 17,499 (10,999)
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
6,500 6,500 17,499 (10,999)
(6,309) (6,309) 65,164 71,473
- - - -
- - - -
- - - -
(6,309) (6,309) 65,164 71,473
(7,526,445) (7,526,445) (7,526,445) -
- - - -
7,526,445 7,526,445 7,526,445 -
$ 7,520,136 $ 7,520,136 $ 7,591,609 $ 71,473
Home Program Income
141 Attachment 1

Page 446 of 568 ends

City of Ukiah, California
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Non-Major Funds
All non-major fund types
For the Year Ended June 30, 2024

REVENUES
Business license tax
Charges for service
Grants, contributions, and subventions
Use of money and property
Miscellaneous
Total revenues

EXPENDITURES
Current:

General government
Public safety
Housing and community development
Public works
Parks, buildings, and grounds
Recreation and culture
Economic development and redevelopment
Total current
Debt service:

Interest
Principal
Total debt service
Capital outlay:

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

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total other financing sources (uses)
Net change in fund balances
Fund balances - beginning, as previously reported
Restatement for correction of an error
Fund balances - beginning as restated
Fund balance - ending
Original Final Actual
Variance - Positive
(Negative)
$ - $ - $ - $ -
- - - -
2,000 2,000 9,000 7,000
- - 1,143 1,143
- - - -
2,000 2,000 10,143 8,143
- - - -
- - - -
7,000 7,000 383 6,617
- - - -
- - - -
- - - -
- - - -
7,000 7,000 383 6,617
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
7,000 7,000 383 6,617
(5,000) (5,000) 9,760 14,760
- - - -
- - - -
- - - -
(5,000) (5,000) 9,760 14,760
(50,840) (50,840) (50,840) -
- - - -
50,840 50,840 50,840 -
$ 45,840 $ 45,840 $ 60,600 $ 14,760
CASP Certification and Training
142 Attachment 1

Page 447 of 568 ends

City of Ukiah, California
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Non-Major Funds
All non-major fund types
For the Year Ended June 30, 2024

REVENUES
Business license tax
Charges for service
Grants, contributions, and subventions
Use of money and property
Miscellaneous
Total revenues

EXPENDITURES
Current:

General government
Public safety
Housing and community development
Public works
Parks, buildings, and grounds
Recreation and culture
Economic development and redevelopment
Total current
Debt service:

Interest
Principal
Total debt service
Capital outlay:

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

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total other financing sources (uses)
Net change in fund balances
Fund balances - beginning, as previously reported
Restatement for correction of an error
Fund balances - beginning as restated
Fund balance - ending
Original Final Actual
Variance - Positive
(Negative)
$ - $ - $ - $ -
- - - -
45,000 45,000 17,690 (27,310)
350 350 1,241 891
- - 450 450
45,350 45,350 19,381 (25,969)
- - - -
52,000 62,552 27,653 34,899
- - - -
- - - -
- - - -
- - - -
- - - -
52,000 62,552 27,653 34,899
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
52,000 62,552 27,653 34,899
(6,650) (17,202) (8,272) 8,930
- - 1,467 1,467
- - - -
- - 1,467 1,467
(6,650) (17,202) (6,805) 10,397
(67,105) (67,105) (67,105) -
- - - -
67,105 67,105 67,105 -
$ 60,455 $ 49,903 $ 60,300 $ 10,397
Asset Seizure
143 Attachment 1

Page 448 of 568 ends

City of Ukiah, California
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Non-Major Funds
All non-major fund types
For the Year Ended June 30, 2024

REVENUES
Business license tax
Charges for service
Grants, contributions, and subventions
Use of money and property
Miscellaneous
Total revenues

EXPENDITURES
Current:

General government
Public safety
Housing and community development
Public works
Parks, buildings, and grounds
Recreation and culture
Economic development and redevelopment
Total current
Debt service:

Interest
Principal
Total debt service
Capital outlay:

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

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total other financing sources (uses)
Net change in fund balances
Fund balances - beginning, as previously reported
Restatement for correction of an error
Fund balances - beginning as restated
Fund balance - ending
Original Final Actual
Variance - Positive
(Negative)
$ - $ - $ - $ -
- - - -
140,454 140,454 230,190 89,736
1,087 1,087 6,443 5,356
- - - -
141,541 141,541 236,633 95,092
433 433 444 (11)
127,841 127,841 123,313 4,528
- - - -
- - - -
- - - -
- - - -
- - - -
128,274 128,274 123,757 4,517
4,660 4,660 4,660 -
3,382 3,382 3,382 -
8,042 8,042 8,042 -
- - - -
- - - -
- - - -
- - - -
136,316 136,316 131,799 4,517
5,225 5,225 104,834 99,609
- - - -
(653) (653) (653) -
(653) (653) (653) -
4,572 4,572 104,181 99,609
(237,657) (237,657) (237,657) -
- - - -
237,657 237,657 237,657 -
$ 242,229 $ 242,229 $ 341,838 $ 99,609
Supplemental Law Enforcement
144 Attachment 1

Page 449 of 568 ends

City of Ukiah, California
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Non-Major Funds
All non-major fund types
For the Year Ended June 30, 2024

REVENUES
Business license tax
Charges for service
Grants, contributions, and subventions
Use of money and property
Miscellaneous
Total revenues

EXPENDITURES
Current:

General government
Public safety
Housing and community development
Public works
Parks, buildings, and grounds
Recreation and culture
Economic development and redevelopment
Total current
Debt service:

Interest
Principal
Total debt service
Capital outlay:

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

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total other financing sources (uses)
Net change in fund balances
Fund balances - beginning, as previously reported
Restatement for correction of an error
Fund balances - beginning as restated
Fund balance - ending
Original Final Actual
Variance - Positive
(Negative)
$ - $ - $ - $ -
- - - -
- - - -
- - 51 51
- - - -
- - 51 51
866 866 889 (23)
30,080 30,080 38,079 (7,999)
- - - -
- - - -
- - - -
- - - -
- - - -
30,946 30,946 38,968 (8,022)
8,033 8,033 8,033 -
5,830 5,830 5,830 -
13,863 13,863 13,863 -
- - - -
- - - -
- - - -
- - - -
44,809 44,809 52,831 (8,022)
(44,809) (44,809) (52,780) (7,971)
- - 20,503 20,503
(1,125) (1,125) (1,125) -
(1,125) (1,125) 19,378 20,503
(45,934) (45,934) (33,402) 12,532
(33,402) (33,402) (33,402) -
- - - -
33,402 33,402 33,402 -
$ (12,532) $ (12,532) $ - $ 12,532
Community-Based Transitional Housing
145 Attachment 1

Page 450 of 568 ends

City of Ukiah, California
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Non-Major Funds
All non-major fund types
For the Year Ended June 30, 2024

REVENUES
Business license tax
Charges for service
Grants, contributions, and subventions
Use of money and property
Miscellaneous
Total revenues

EXPENDITURES
Current:

General government
Public safety
Housing and community development
Public works
Parks, buildings, and grounds
Recreation and culture
Economic development and redevelopment
Total current
Debt service:

Interest
Principal
Total debt service
Capital outlay:

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

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total other financing sources (uses)
Net change in fund balances
Fund balances - beginning, as previously reported
Restatement for correction of an error
Fund balances - beginning as restated
Fund balance - ending
Original Final Actual
Variance - Positive
(Negative)
$ - $ - $ - $ -
- - - -
- - - -
371 371 1,113 742
- - - -
371 371 1,113 742
- - - -
36,000 37,937 5,836 32,101
- - - -
- - - -
- - - -
- - - -
- - - -
36,000 37,937 5,836 32,101
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
36,000 37,937 5,836 32,101
(35,629) (37,566) (4,723) 32,843
- - - -
- - - -
- - - -
(35,629) (37,566) (4,723) 32,843
(59,407) (59,407) (59,407) -
- - - -
59,407 59,407 59,407 -
$ 23,778 $ 21,841 $ 54,684 $ 32,843
Asset Forfeiture 11470.2 H&S F
146 Attachment 1

Page 451 of 568 ends

City of Ukiah, California
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Non-Major Funds
All non-major fund types
For the Year Ended June 30, 2024

REVENUES
Business license tax
Charges for service
Grants, contributions, and subventions
Use of money and property
Miscellaneous
Total revenues

EXPENDITURES
Current:

General government
Public safety
Housing and community development
Public works
Parks, buildings, and grounds
Recreation and culture
Economic development and redevelopment
Total current
Debt service:

Interest
Principal
Total debt service
Capital outlay:

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

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total other financing sources (uses)
Net change in fund balances
Fund balances - beginning, as previously reported
Restatement for correction of an error
Fund balances - beginning as restated
Fund balance - ending
Original Final Actual
Variance - Positive
(Negative)
$ - $ - $ - $ -
- - - -
125,000 125,000 125,000 -
392 392 2,045 1,653
- - - -
125,392 125,392 127,045 1,653
104 104 107 (3)
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
104 104 107 (3)
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
104 104 107 (3)
125,288 125,288 126,938 1,650
- - - -
(125,000) (125,000) (125,000) -
(125,000) (125,000) (125,000) -
288 288 1,938 1,650
(32,481) (32,481) (32,481) -
- - - -
32,481 32,481 32,481 -
$ 32,769 $ 32,769 $ 34,419 $ 1,650
Special Revenue - Police
147 Attachment 1

Page 452 of 568 ends

City of Ukiah, California
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Non-Major Funds
All non-major fund types
For the Year Ended June 30, 2024

REVENUES
Business license tax
Charges for service
Grants, contributions, and subventions
Use of money and property
Miscellaneous
Total revenues

EXPENDITURES
Current:

General government
Public safety
Housing and community development
Public works
Parks, buildings, and grounds
Recreation and culture
Economic development and redevelopment
Total current
Debt service:

Interest
Principal
Total debt service
Capital outlay:

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

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total other financing sources (uses)
Net change in fund balances
Fund balances - beginning, as previously reported
Restatement for correction of an error
Fund balances - beginning as restated
Fund balance - ending
Original Final Actual
Variance - Positive
(Negative)
$ - $ - $ - $ -
- - - -
2,854,290 2,854,290 - (2,854,290)
11,532 11,532 29,951 18,419
- - - -
2,865,822 2,865,822 29,951 (2,835,871)
3,050 3,050 3,133 (83)
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
3,050 3,050 3,133 (83)
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
3,050 3,050 3,133 (83)
2,862,772 2,862,772 26,818 (2,835,954)
- - - -
- - (1,514,633) (1,514,633)
- - (1,514,633) (1,514,633)
2,862,772 2,862,772 (1,487,815) (4,350,587)
(1,487,815) (1,487,815) (1,487,815) -
- - - -
1,487,815 1,487,815 1,487,815 -
$ 4,350,587 $ 4,350,587 $ - $ (4,350,587)
American Rescue Fund
148 Attachment 1

Page 453 of 568 ends

City of Ukiah, California
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Non-Major Funds
All non-major fund types
For the Year Ended June 30, 2024

REVENUES
Business license tax
Charges for service
Grants, contributions, and subventions
Use of money and property
Miscellaneous
Total revenues

EXPENDITURES
Current:

General government
Public safety
Housing and community development
Public works
Parks, buildings, and grounds
Recreation and culture
Economic development and redevelopment
Total current
Debt service:

Interest
Principal
Total debt service
Capital outlay:

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

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total other financing sources (uses)
Net change in fund balances
Fund balances - beginning, as previously reported
Restatement for correction of an error
Fund balances - beginning as restated
Fund balance - ending
Original Final Actual
Variance - Positive
(Negative)
$ - $ - $ - $ -
- - - -
- - - -
420,868 420,868 398,018 (22,850)
- - - -
420,868 420,868 398,018 (22,850)
230 230 236 (6)
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
230 230 236 (6)
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
230 230 236 (6)
420,638 420,638 397,782 (22,856)
- - - -
(405,473) (405,473) (390,000) 15,473
(405,473) (405,473) (390,000) 15,473
15,165 15,165 7,782 (7,383)
(36,484) (36,484) (36,484) -
- - - -
36,484 36,484 36,484 -
$ 51,649 $ 51,649 $ 44,266 $ (7,383)
Transfer Station
149 Attachment 1

Page 454 of 568 ends

City of Ukiah, California
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Non-Major Funds
All non-major fund types
For the Year Ended June 30, 2024

REVENUES
Business license tax
Charges for service
Grants, contributions, and subventions
Use of money and property
Miscellaneous
Total revenues

EXPENDITURES
Current:

General government
Public safety
Housing and community development
Public works
Parks, buildings, and grounds
Recreation and culture
Economic development and redevelopment
Total current
Debt service:

Interest
Principal
Total debt service
Capital outlay:

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

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total other financing sources (uses)
Net change in fund balances
Fund balances - beginning, as previously reported
Restatement for correction of an error
Fund balances - beginning as restated
Fund balance - ending
Original Final Actual
Variance - Positive
(Negative)
$ - $ - $ - $ -
52,337 52,337 59,832 7,495
- - - -
- - 1,449 1,449
- - - -
52,337 52,337 61,281 8,944
- - - -
2,500 2,500 - 2,500
- - - -
25,000 25,000 12,134 12,866
- - - -
- - - -
- - - -
27,500 27,500 12,134 15,366
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
27,500 27,500 12,134 15,366
24,837 24,837 49,147 24,310
- - - -
- - - -
- - - -
24,837 24,837 49,147 24,310
(35,564) (35,564) (35,564) -
- - - -
35,564 35,564 35,564 -
$ 60,401 $ 60,401 $ 84,711 $ 24,310
Solid Waste Mitigation Fund
150 Attachment 1

Page 455 of 568 ends

City of Ukiah, California
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Non-Major Funds
All non-major fund types
For the Year Ended June 30, 2024

REVENUES
Business license tax
Charges for service
Grants, contributions, and subventions
Use of money and property
Miscellaneous
Total revenues

EXPENDITURES
Current:

General government
Public safety
Housing and community development
Public works
Parks, buildings, and grounds
Recreation and culture
Economic development and redevelopment
Total current
Debt service:

Interest
Principal
Total debt service
Capital outlay:

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

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total other financing sources (uses)
Net change in fund balances
Fund balances - beginning, as previously reported
Restatement for correction of an error
Fund balances - beginning as restated
Fund balance - ending
Original Final Actual
Variance - Positive
(Negative)
$ - $ - $ - $ -
- - - -
- - - -
2,304 2,304 7,614 5,310
- - - -
2,304 2,304 7,614 5,310
609 609 626 (17)
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
609 609 626 (17)
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
609 609 626 (17)
1,695 1,695 6,988 5,293
- - - -
- - - -
- - - -
1,695 1,695 6,988 5,293
(375,705) (375,705) (375,705) -
- - - -
375,705 375,705 375,705 -
$ 377,400 $ 377,400 $ 382,693 $ 5,293
Equipment Reserve
151 Attachment 1

Page 456 of 568 ends

City of Ukiah, California
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Non-Major Funds
All non-major fund types
For the Year Ended June 30, 2024

REVENUES
Business license tax
Charges for service
Grants, contributions, and subventions
Use of money and property
Miscellaneous
Total revenues

EXPENDITURES
Current:

General government
Public safety
Housing and community development
Public works
Parks, buildings, and grounds
Recreation and culture
Economic development and redevelopment
Total current
Debt service:

Interest
Principal
Total debt service
Capital outlay:

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

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total other financing sources (uses)
Net change in fund balances
Fund balances - beginning, as previously reported
Restatement for correction of an error
Fund balances - beginning as restated
Fund balance - ending
Original Final Actual
Variance - Positive
(Negative)
$ - $ - $ - $ -
- - - -
- - - -
4,231 4,231 18,779 14,548
- - - -
4,231 4,231 18,779 14,548
1,119 1,119 1,149 (30)
- - - -
- - - -
- - - -
542 542 529 13
3,000 3,000 402,469 (399,469)
- - - -
4,661 4,661 404,147 (399,486)
- - - -
- - - -
- - - -
254,438 254,438 146,250 108,188
- - - -
- - - -
254,438 254,438 146,250 108,188
259,099 259,099 550,397 (291,298)
(254,868) (254,868) (531,618) (276,750)
- - - -
- - - -
- - - -
(254,868) (254,868) (531,618) (276,750)
(1,228,890) (1,228,890) (1,228,890) -
- - - -
1,228,890 1,228,890 1,228,890 -
$ 974,022 $ 974,022 $ 697,272 $ (276,750)
Special Projects Reserve
152 Attachment 1

Page 457 of 568 ends

City of Ukiah, California
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Non-Major Funds
All non-major fund types
For the Year Ended June 30, 2024

REVENUES
Business license tax
Charges for service
Grants, contributions, and subventions
Use of money and property
Miscellaneous
Total revenues

EXPENDITURES
Current:

General government
Public safety
Housing and community development
Public works
Parks, buildings, and grounds
Recreation and culture
Economic development and redevelopment
Total current
Debt service:

Interest
Principal
Total debt service
Capital outlay:

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

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total other financing sources (uses)
Net change in fund balances
Fund balances - beginning, as previously reported
Restatement for correction of an error
Fund balances - beginning as restated
Fund balance - ending
Original Final Actual
Variance - Positive
(Negative)
$ - $ - $ - $ -
- - 5,468 5,468
- - 1,000 1,000
- - 3,271 3,271
- - - -
- - 9,739 9,739
65 65 67 (2)
- - - -
- - - -
- - - -
- - - -
3,500 3,500 - 3,500
- - - -
3,565 3,565 67 3,498
- - - -
- - - -
- - - -
- - - -
- 137,041 140,698 (3,657)
- - - -
- 137,041 140,698 (3,657)
3,565 140,606 140,765 (159)
(3,565) (140,606) (131,026) 9,580
- (2,624) 2,624 5,248
- - - -
- (2,624) 2,624 5,248
(3,565) (143,230) (128,402) 14,828
(168,313) (168,313) (168,313) -
- - - -
168,313 168,313 168,313 -
$ 164,748 $ 25,083 $ 39,911 $ 14,828
Park Development Fees
153 Attachment 1

Page 458 of 568 ends

City of Ukiah, California
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Non-Major Funds
All non-major fund types
For the Year Ended June 30, 2024

REVENUES
Business license tax
Charges for service
Grants, contributions, and subventions
Use of money and property
Miscellaneous
Total revenues

EXPENDITURES
Current:

General government
Public safety
Housing and community development
Public works
Parks, buildings, and grounds
Recreation and culture
Economic development and redevelopment
Total current
Debt service:

Interest
Principal
Total debt service
Capital outlay:

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

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total other financing sources (uses)
Net change in fund balances
Fund balances - beginning, as previously reported
Restatement for correction of an error
Fund balances - beginning as restated
Fund balance - ending
Original Final Actual
Variance - Positive
(Negative)
$ - $ - $ - $ -
- - - -
- - - -
- - 225 225
- - - -
- - 225 225
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - 225 225
- - - -
- - - -
- - - -
- - 225 225
(11,381) (11,381) (11,381) -
- - - -
11,381 11,381 11,381 -
$ 11,381 $ 11,381 $ 11,606 $ 225
Anton Stadium
154 Attachment 1

Page 459 of 568 ends

City of Ukiah, California
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Non-Major Funds
All non-major fund types
For the Year Ended June 30, 2024

REVENUES
Business license tax
Charges for service
Grants, contributions, and subventions
Use of money and property
Miscellaneous
Total revenues

EXPENDITURES
Current:

General government
Public safety
Housing and community development
Public works
Parks, buildings, and grounds
Recreation and culture
Economic development and redevelopment
Total current
Debt service:

Interest
Principal
Total debt service
Capital outlay:

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

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total other financing sources (uses)
Net change in fund balances
Fund balances - beginning, as previously reported
Restatement for correction of an error
Fund balances - beginning as restated
Fund balance - ending
Original Final Actual
Variance - Positive
(Negative)
$ - $ - $ - $ -
- - - -
- - - -
- - 239 239
- - - -
- - 239 239
- - - -
- - - -
- - - -
- - - -
35,000 35,000 26,557 8,443
- - - -
- - - -
35,000 35,000 26,557 8,443
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
35,000 35,000 26,557 8,443
(35,000) (35,000) (26,318) 8,682
35,000 35,000 35,000 -
- - - -
35,000 35,000 35,000 -
- - 8,682 8,682
(37,454) (37,454) (37,454) -
- - - -
37,454 37,454 37,454 -
$ 37,454 $ 37,454 $ 46,136 $ 8,682
Observatory Park
155 Attachment 1

Page 460 of 568 ends

City of Ukiah, California
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Non-Major Funds
All non-major fund types
For the Year Ended June 30, 2024

REVENUES
Business license tax
Charges for service
Grants, contributions, and subventions
Use of money and property
Miscellaneous
Total revenues

EXPENDITURES
Current:

General government
Public safety
Housing and community development
Public works
Parks, buildings, and grounds
Recreation and culture
Economic development and redevelopment
Total current
Debt service:

Interest
Principal
Total debt service
Capital outlay:

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

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total other financing sources (uses)
Net change in fund balances
Fund balances - beginning, as previously reported
Restatement for correction of an error
Fund balances - beginning as restated
Fund balance - ending
Original Final Actual
Variance - Positive
(Negative)
$ - $ - $ - $ -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- 11,331 11,331 -
- 11,331 11,331 -
- 11,331 11,331 -
- (11,331) (11,331) -
- - - -
- - - -
- - - -
- (11,331) (11,331) -
168,408 168,408 168,408 -
- - - -
(168,408) (168,408) (168,408) -
$ (168,408) $ (179,739) $ (179,739) $ -
Playground & Park Amenities
156 Attachment 1

Page 461 of 568 ends

City of Ukiah, California
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Non-Major Funds
All non-major fund types
For the Year Ended June 30, 2024

REVENUES
Business license tax
Charges for service
Grants, contributions, and subventions
Use of money and property
Miscellaneous
Total revenues

EXPENDITURES
Current:

General government
Public safety
Housing and community development
Public works
Parks, buildings, and grounds
Recreation and culture
Economic development and redevelopment
Total current
Debt service:

Interest
Principal
Total debt service
Capital outlay:

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

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total other financing sources (uses)
Net change in fund balances
Fund balances - beginning, as previously reported
Restatement for correction of an error
Fund balances - beginning as restated
Fund balance - ending
Original Final Actual
Variance - Positive
(Negative)
$ - $ - $ - $ -
- - - -
- - - -
- - 86 86
- - - -
- - 86 86
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - 86 86
- - - -
- - - -
- - - -
- - 86 86
(4,362) (4,362) (4,362) -
- - - -
4,362 4,362 4,362 -
$ 4,362 $ 4,362 $ 4,448 $ 86
Swimming Pool
157 Attachment 1

Page 462 of 568 ends

City of Ukiah, California
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Non-Major Funds
All non-major fund types
For the Year Ended June 30, 2024

REVENUES
Business license tax
Charges for service
Grants, contributions, and subventions
Use of money and property
Miscellaneous
Total revenues

EXPENDITURES
Current:

General government
Public safety
Housing and community development
Public works
Parks, buildings, and grounds
Recreation and culture
Economic development and redevelopment
Total current
Debt service:

Interest
Principal
Total debt service
Capital outlay:

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

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total other financing sources (uses)
Net change in fund balances
Fund balances - beginning, as previously reported
Restatement for correction of an error
Fund balances - beginning as restated
Fund balance - ending
Original Final Actual
Variance - Positive
(Negative)
$ - $ - $ - $ -
- - - -
760,728 760,728 - (760,728)
- - 124 124
- - - -
760,728 760,728 124 (760,604)
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
760,728 805,977 30,188 775,789
760,728 805,977 30,188 775,789
760,728 805,977 30,188 775,789
- (45,249) (30,064) 15,185
- - - -
- - - -
- - - -
- (45,249) (30,064) 15,185
26,940 26,940 (20,278) -
- - (47,218) -
(26,940) (26,940) (26,940) -
$ (26,940) $ (72,189) $ (57,004) $ 15,185
Riverside Park
158 Attachment 1

Page 463 of 568 ends

City of Ukiah, California
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Non-Major Funds
All non-major fund types
For the Year Ended June 30, 2024

REVENUES
Business license tax
Charges for service
Grants, contributions, and subventions
Use of money and property
Miscellaneous
Total revenues

EXPENDITURES
Current:

General government
Public safety
Housing and community development
Public works
Parks, buildings, and grounds
Recreation and culture
Economic development and redevelopment
Total current
Debt service:

Interest
Principal
Total debt service
Capital outlay:

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

Page 464 of 568 ends

City of Ukiah, California
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Non-Major Funds
All non-major fund types
For the Year Ended June 30, 2024

REVENUES
Business license tax
Charges for service
Grants, contributions, and subventions
Use of money and property
Miscellaneous
Total revenues

EXPENDITURES
Current:

General government
Public safety
Housing and community development
Public works
Parks, buildings, and grounds
Recreation and culture
Economic development and redevelopment
Total current
Debt service:

Interest
Principal
Total debt service
Capital outlay:

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

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total other financing sources (uses)
Net change in fund balances
Fund balances - beginning, as previously reported
Restatement for correction of an error
Fund balances - beginning as restated
Fund balance - ending
Original Final Actual
Variance - Positive
(Negative)
$ - $ - $ - $ -
- - - -
- - - -
- - 136 136
- - - -
- - 136 136
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - 136 136
- - - -
- - - -
- - - -
- - 136 136
(6,773) (6,773) (6,773) -
- - - -
6,773 6,773 6,773 -
$ 6,773 $ 6,773 $ 6,909 $ 136
Softball Complex
160 Attachment 1

Page 465 of 568 ends

City of Ukiah, California
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Non-Major Funds
All non-major fund types
For the Year Ended June 30, 2024

REVENUES
Business license tax
Charges for service
Grants, contributions, and subventions
Use of money and property
Miscellaneous
Total revenues

EXPENDITURES
Current:

General government
Public safety
Housing and community development
Public works
Parks, buildings, and grounds
Recreation and culture
Economic development and redevelopment
Total current
Debt service:

Interest
Principal
Total debt service
Capital outlay:

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

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total other financing sources (uses)
Net change in fund balances
Fund balances - beginning, as previously reported
Restatement for correction of an error
Fund balances - beginning as restated
Fund balance - ending
Original Final Actual
Variance - Positive
(Negative)
$ - $ - $ - $ -
- - - -
- - - -
753 753 205 (548)
- - - -
753 753 205 (548)
199 199 204 (5)
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
199 199 204 (5)
- - - -
- - - -
- - - -
- 170,202 - 170,202
- - - -
- - - -
- 170,202 - 170,202
199 170,401 204 170,197
554 (169,648) 1 169,649
- - - -
- - - -
- - - -
554 (169,648) 1 169,649
505,459 505,459 505,459 -
- - - -
(505,459) (505,459) (505,459) -
$ (504,905) $ (675,107) $ (505,458) $ 169,649
Rail Trail
161 Attachment 1

Page 466 of 568 ends

City of Ukiah, California
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Non-Major Funds
All non-major fund types
For the Year Ended June 30, 2024

REVENUES
Business license tax
Charges for service
Grants, contributions, and subventions
Use of money and property
Miscellaneous
Total revenues

EXPENDITURES
Current:

General government
Public safety
Housing and community development
Public works
Parks, buildings, and grounds
Recreation and culture
Economic development and redevelopment
Total current
Debt service:

Interest
Principal
Total debt service
Capital outlay:

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

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total other financing sources (uses)
Net change in fund balances
Fund balances - beginning, as previously reported
Restatement for correction of an error
Fund balances - beginning as restated
Fund balance - ending
Original Final Actual
Variance - Positive
(Negative)
$ - $ - $ - $ -
- - - -
- - - -
- - 83 83
- - - -
- - 83 83
- - 1,495 (1,495)
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - 1,495 (1,495)
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - 1,495 (1,495)
- - (1,412) (1,412)
- - - -
- - - -
- - - -
- - (1,412) (1,412)
(2,449,504) (2,449,504) (2,449,504) -
- - - -
2,449,504 2,449,504 2,449,504 -
$ 2,449,504 $ 2,449,504 $ 2,448,092 $ (1,412)
Debt Service Reserve 2022 LRB
162 Attachment 1

Page 467 of 568 ends

City of Ukiah, California
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Non-Major Funds
All non-major fund types
For the Year Ended June 30, 2024

REVENUES
Business license tax
Charges for service
Grants, contributions, and subventions
Use of money and property
Miscellaneous
Total revenues

EXPENDITURES
Current:

General government
Public safety
Housing and community development
Public works
Parks, buildings, and grounds
Recreation and culture
Economic development and redevelopment
Total current
Debt service:

Interest
Principal
Total debt service
Capital outlay:

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

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total other financing sources (uses)
Net change in fund balances
Fund balances - beginning, as previously reported
Restatement for correction of an error
Fund balances - beginning as restated
Fund balance - ending
Original Final Actual
Variance - Positive
(Negative)
$ - $ - $ - $ -
- - - -
- - - -
875 875 2,900 2,025
- - - -
875 875 2,900 2,025
231 231 237 (6)
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
231 231 237 (6)
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
231 231 237 (6)
644 644 2,663 2,019
- - - -
- - - -
- - - -
644 644 2,663 2,019
(144,608) (144,608) (144,608) -
- - - -
144,608 144,608 144,608 -
$ 145,252 $ 145,252 $ 147,271 $ 2,019
Riparian Corridor Enhancement
163 Attachment 1

Page 468 of 568 ends

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.
164 Attachment 1

Page 469 of 568 ends

Parking District Ambulance Services Golf Conference Center Airport Street Lighting Total Nonmajor
Enterprise Funds
ASSETS
Current assets:

Cash and investments $ 17,930 $ 162,450 $ 90,622 $ 13,976 $ 136,357 $ 27,636 $ 448,971 Accounts receivable 13,291 336,038 - 9,147 30,246 19,334 408,056 Lease receivable - - 86,426 - - - 86,426
Interest receivable 49 - 56 - 511 58 674
Grants and subventions receivable - - - - 335,383 - 335,383 Total current assets 31,270 498,488 177,104 23,123 502,497 47,028 1,279,510 Noncurrent assets:

Advances to other funds - - 502,280 - - - 502,280
Land 183,871 - 965,284 372,750 271,957 - 1,793,862
Construction in progress - 143,820 - - 2,815,254 - 2,959,074 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 33,043 688,617 - 76,339 619,747 - 1,417,746 Less accumulated depreciation (56,946) (90,451) (598,574) (1,404,746) (3,239,965) - (5,390,682) Total noncurrent assets 237,650 741,986 1,648,556 1,338,816 8,420,070 - 12,387,078 Total assets 268,920 1,240,474 1,825,660 1,361,939 8,922,567 47,028 13,666,588

DEFERRED OUTFLOWS OF RESOURCES
Pension related - 295,225 1,230 136,787 210,594 - 643,836 Total deferred outflows of resources - 295,225 1,230 136,787 210,594 - 643,836 Total assets and deferred outflows of resources 268,920 1,535,699 1,826,890 1,498,726 9,133,161 47,028 14,310,424

LIABILITIES
Current liabilities:

Accounts payable 4,092 33,811 92,376 10,861 287,374 27,486 456,000 Accrued payroll liabilities - 17,650 137 6,008 11,026 - 34,821 Due to other funds - 457,000 - 107,632 200,002 - 764,634 Deposits payable - - - 2,162 3,962 - 6,124
Interest payable - - 646 325 11,989 - 12,960
Compensated absences - current - 5,079 117 568 2,969 - 8,733 Pension-related bonds - current - - 2,017 1,015 34,002 - 37,034 Capital project installment obligations - current - - - - 11,417 - 11,417 Total current liabilities 4,092 513,540 95,293 128,571 562,741 27,486 1,331,723 Noncurrent liabilities:

Advance from other funds 29,136 1,072,771 930,200 211,178 - 289,121 2,532,406 Compensated absences - 45,707 1,050 5,117 26,718 - 78,592 Net pension liability - 404,232 1,684 187,294 288,352 - 881,562 Capital project installment obligations - - - - 115,503 - 115,503 Pension-related bonds - - 68,762 34,598 1,158,763 - 1,262,123 Total noncurrent liabilities 29,136 1,522,710 1,001,696 438,187 1,589,336 289,121 4,870,186 Total liabilities 33,228 2,036,250 1,096,989 566,758 2,152,077 316,607 6,201,909

DEFERRED INFLOWS OF RESOURCES
Lease related - - 86,426 - - - 86,426
Pension related - 16,675 69 7,726 11,895 - 36,365
Total deferred inflows of resources - 16,675 86,495 7,726 11,895 - 122,791 Total liabilities and deferred inflows of resources 33,228 2,052,925 1,183,484 574,484 2,163,972 316,607 6,324,700

NET POSITION
Net investment in capital assets 237,650 741,986 1,145,630 1,336,329 8,404,119 - 11,865,714 Unrestricted (1,958) (1,259,212) (502,224) (412,087) (1,434,930) (269,579) (3,879,990) Total net position $ 235,692 $ (517,226) $ 643,406 $ 924,242 $ 6,969,189 $ (269,579) $ 7,985,724 City of Ukiah, California
Combining Statement of Net Position
Nonmajor Enterprise Funds
For the Year Ended June 30, 2024
165 Attachment 1

Page 470 of 568 ends

Parking District Ambulance Services Golf Conference Center Airport Street Lighting Total Nonmajor
Enterprise Funds

OPERATING REVENUES
Charges for service $ 68,286 $ 1,290,073 $ - $ 27,417 $ 17,869 $ 191,340 $ 1,594,985 Facility rental - - 40,000 344,453 436,322 - 820,775
Fuel sales - - - - 1,272,401 - 1,272,401
Miscellaneous - - - - 1,874 - 1,874
Fines penalties and forfeitures 45,185 - - - - - 45,185 Total operating revenues 113,471 1,290,073 40,000 371,870 1,728,466 191,340 3,735,220

OPERATING EXPENSES
General and administrative 107,404 225,436 31,903 104,039 237,683 25,103 731,568 Maintenance and operations 16,379 1,577,164 188,442 401,520 694,183 131,618 3,009,306 Fuel - - - - 733,469 - 733,469
Depreciation 1,197 36,209 5,818 51,007 210,490 - 304,721 Total operating expenses 124,980 1,838,809 226,163 556,566 1,875,825 156,721 4,779,064 Operating income (loss) (11,509) (548,736) (186,163) (184,696) (147,359) 34,619 (1,043,844)

NONOPERATING REVENUES (EXPENSES)
Property tax 17,515 - - - - - 17,515
Grants, contributions, and subventions - - - 69 - - 69
Interest, rent, and concessions 716 97 109,456 - 5,584 329 116,182 Interest and fiscal charges - (19,263) (2,699) (1,358) (48,595) - (71,915) Total nonoperating revenues (expenses) 18,231 (19,166) 106,757 (1,289) (43,011) 329 61,851 Income (loss) before contributions and transfers 6,722 (567,902) (79,406) (185,985) (190,370) 34,948 (981,993) Capital grants, contributions, and subventions - 62,550 - - 2,260,687 - 2,323,237 Transfers in - 250,000 - - - - 250,000
Change in net position 6,722 (255,352) (79,406) (185,985) 2,070,317 34,948 1,591,244 Net position - beginning, as previously reported 228,970 (259,553) 722,812 1,110,227 4,898,872 (304,527) 6,396,801 Restatement for correction of an error - (2,321) - - - - (2,321) Net position - beginning as restated 228,970 (261,874) 722,812 1,110,227 4,898,872 (304,527) 6,394,480 Total net position - ending $ 235,692 $ (517,226) $ 643,406 $ 924,242 $ 6,969,189 $ (269,579) $ 7,985,724 City of Ukiah, California
Combining Statement of Revenues, Expenses, and Changes in Net Position Enterprise funds
For the Year Ended June 30, 2024
166 Attachment 1

Page 471 of 568 ends

Parking District Ambulance Services Golf Conference Center Airport Street Lighting Total

CASH FLOWS FROM OPERATING ACTIVITIES
Cash receipts from customers $ 111,058 $ 1,424,649 $ 40,000 $ 368,647 $ 1,724,829 $ 191,275 $ 3,860,458 Payments to employees - (717,387) (6,486) (245,223) (415,517) - (1,384,613) Payments to suppliers (18,198) (706,083) (190,216) (110,947) (740,519) (139,088) (1,905,051) Payments for interfund services used (107,404) (225,436) (31,903) (104,039) (238,597) (25,103) (732,482) Net cash provided (used) by operating activities (14,544) (224,257) (188,605) (91,562) 330,196 27,084 (161,688)

CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES
Principal paid on lease revenue bonds - - (1,965) (989) (33,107) - (36,061) Cash received (paid) to other funds - 707,000 163,943 107,632 - - 978,575 Property taxes received 17,515 - - - - - 17,515
Interest paid - (19,263) (2,699) (1,358) (45,475) - (68,795) Grants and contributions - 62,554 - 69 - - 62,623
Net cash provided (used) by noncapital financing activities 17,515 750,291 159,279 105,354 (78,582) - 953,857

CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Capital grants and contributions - - - - 1,985,823 - 1,985,823 Interest paid - - (8) (4) (3,361) - (3,373)
Principal paid on capital and related debt - - - - (11,157) - (11,157) Acquisition and construction of capital assets - (363,678) - - (2,213,716) - (2,577,394) Net cash provided (used) by capital and related financing activities - (363,678) (8) (4) (242,411) - (606,101)

CASH FLOWS FROM INVESTING ACTIVITIES
Interest received 712 94 19,460 - 5,642 333 26,241
Net cash provided (used) by investing activities 712 94 19,460 - 5,642 333 26,241 Net increase (decrease) in cash and cash equivalents 3,683 162,450 (9,874) 13,788 14,845 27,417 212,309 Balances - beginning of year 14,247 - 100,496 188 121,512 219 236,662 Balances - end of the year $ 17,930 $ 162,450 $ 90,622 $ 13,976 $ 136,357 $ 27,636 $ 448,971 Reconciliation of operating income (loss) to net cash provided (used) by operating activities:

Operating Income $ (11,509) $ (548,736) $ (186,163) $ (184,696) $ (147,359) $ 34,619 $ (1,043,844) Adjustments to reconcile operating income (loss) to net cash provided (used) by operating activities:

Depreciation 1,197 36,209 5,818 51,007 210,490 - 304,721 Changes in assets and liabilities:

Decrease (increase) in accounts receivable (2,413) 134,576 36,284 (3,223) (3,637) (65) 161,522 Decrease (increase) in deferred outflows - - (21,664) (29,806) 125,404 - 73,934 Increase (decrease) in accounts payable (1,819) (3,331) (5,216) (1,175) 212,372 (7,470) 193,361 Increase (decrease) in accrued salaries and benefits - 129,600 41 1,917 4,330 - 135,888 Increase (decrease) in compensated absences - 27,425 (1,567) 163 7,651 - 33,672 Increase (decrease) in deferrred inflows - - (1,299) (1,511) (17,115) - (19,925) Increase (decrease) in net pension liability/(asset) - - (14,839) 75,762 (61,940) - (1,017) Net cash provided (used) by operating activities $ (14,544) $ (224,257) $ (188,605) $ (91,562) $ 330,196 $ 27,084 $ (161,688) City of Ukiah, California
Statement of Cash Flows
Enterprise funds
For the Year Ended June 30, 2024
167 Attachment 1

Page 472 of 568 ends

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.
168 Attachment 1

Page 473 of 568 ends

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 $ 275,797 $ 993,800 $ 51,934 $ 24,118 $ 59,669 $ 128,714 $ 65,354 $ 9,334 $ 377,228 $ 1,985,948 Restricted cash and investments - - - - - - - 16,482,792 - 16,482,792 Accounts receivable 32,257 18,881 - 90,808 315 120 - 103,707 18,852 264,940 Interest receivable - 2,560 114 - - - - 1,399 - 4,073
Grants and subventions receivable 7,882 - - - - - - - 270,439 278,321 Prepaids 68,090 - - - - - - - 127,375 195,465
Due from other funds 240,535 - - - - - - - - 240,535
Total current assets 624,561 1,015,241 52,048 114,926 59,984 128,834 65,354 16,597,232 793,894 19,452,074 Noncurrent assets:

Land - - - - - - - 762,562 - 762,562
Construction in progress - - - - - - - 328,841 94,627 423,468 Buildings and improvements - - - 327,113 - - - 1,233,544 - 1,560,657 Machinery equipment and vehicles - - - 203,051 4,769 130,369 242,007 390,476 694,175 1,664,847 Less accumulated depreciation - - - (367,042) (4,769) (130,369) (236,930) (70,632) (446,766) (1,256,508) Total noncurrent assets - - - 163,122 - - 5,077 2,644,791 342,036 3,155,026 Total assets 624,561 1,015,241 52,048 278,048 59,984 128,834 70,431 19,242,023 1,135,930 22,607,100

LIABILITIES
Current liabilities:

Accounts payable 72,115 14,107 11,233 3,008 3,966 27,672 3,268 77,768 83,656 296,793 Accrued payroll liabilities 74,139 - - 7,698 6,626 23,255 29,879 11,969 22,255 175,821 Due to other funds - - - 30,535 - - - - - 30,535
Interest payable - - - - - - - 149,474 - 149,474
Compensated absences - current 27,395 - - 3,822 2,847 5,304 5,819 1,533 4,891 51,611 Capital project bonds - current - - - - - - - 443,047 - 443,047 Total current liabilities 173,649 14,107 11,233 45,063 13,439 56,231 38,966 683,791 110,802 1,147,281 Noncurrent liabilities:

Advance from other funds - - - - - - - 270,000 - 270,000 Compensated absences 246,559 - - 34,394 25,627 47,741 52,373 13,802 44,020 464,516 Capital project bonds - - - - - - - 17,388,677 - 17,388,677 Total noncurrent liabilities 246,559 - - 34,394 25,627 47,741 52,373 17,672,479 44,020 18,123,193 Total liabilities 420,208 14,107 11,233 79,457 39,066 103,972 91,339 18,356,270 154,822 19,270,474

NET POSITION
Net investment in capital assets - - - 163,122 - - 5,077 1,974,502 278,951 2,421,652 Unrestricted 204,353 1,001,134 40,815 35,469 20,918 24,862 (25,985) (1,088,749) 702,157 914,974 Total net position $ 204,353 $ 1,001,134 $ 40,815 $ 198,591 $ 20,918 $ 24,862 $ (20,908) $ 885,753 $ 981,108 $ 3,336,626 City of Ukiah, California
Combining Statement of Net Position
Nonmajor Internal Service Funds
For the Year Ended June 30, 2024
169 Attachment 1

Page 474 of 568 ends

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 $ 6,154,364 $ 1,558,942 $ 2,510,259 $ 789,590 $ 562,504 $ 1,803,194 $ 1,643,788 $ 2,167,598 $ 2,556,191 $ 19,746,430 Miscellaneous - 176,374 - - 2,915 - - - - 179,289
Total operating revenues 6,154,364 1,735,316 2,510,259 789,590 565,419 1,803,194 1,643,788 2,167,598 2,556,191 19,925,719

OPERATING EXPENSES
General and administrative 1,161,487 31,776 174,282 141,749 137,483 335,256 263,794 231,706 261,117 2,738,650 Maintenance and operations 4,768,694 1,141,608 2,323,847 606,101 376,345 1,565,041 1,414,102 909,140 1,947,245 15,052,123 Depreciation - - - 29,743 - - 2,901 31,498 66,713 130,855 Total operating expenses 5,930,181 1,173,384 2,498,129 777,593 513,828 1,900,297 1,680,797 1,172,344 2,275,075 17,921,628 Operating income (loss) 224,183 561,932 12,130 11,997 51,591 (97,103) (37,009) 995,254 281,116 2,004,091

NONOPERATING REVENUES (EXPENSES)
Grants, contributions, and subventions 17,873 - - - 823 5,127 185 - 1,332 25,340 Interest, rent, and concessions 3,266 15,063 1,461 129 27 1,338 363 10,185 1,124 32,956 Interest and fiscal charges (156,308) - - (17,694) (17,865) (40,270) (53,063) (610,200) (49,998) (945,398) Total nonoperating revenues (expenses) (135,169) 15,063 1,461 (17,565) (17,015) (33,805) (52,515) (600,015) (47,542) (887,102) Income (loss) before contributions and transfers 89,014 576,995 13,591 (5,568) 34,576 (130,908) (89,524) 395,239 233,574 1,116,989 Capital grants, contributions, and subventions 7,882 - - - - - - 420,494 270,439 698,815 Transfers out (21,899) - - (2,479) (2,503) (5,642) (7,434) (3,174) (7,005) (50,136) Change in net position 74,997 576,995 13,591 (8,047) 32,073 (136,550) (96,958) 812,559 497,008 1,765,668 Net position - beginning, as previously reported 141,275 424,139 27,224 206,638 (11,155) 163,231 76,050 73,194 614,811 1,715,407 Restatement for correction of an error (11,919) - - - - (1,819) - - (130,711) (144,449) Net position - beginning as restated 129,356 424,139 27,224 206,638 (11,155) 161,412 76,050 73,194 484,100 1,570,958 Total net position - ending $ 204,353 $ 1,001,134 $ 40,815 $ 198,591 $ 20,918 $ 24,862 $ (20,908) $ 885,753 $ 981,108 $ 3,336,626 City of Ukiah, California
Combining Statement of Revenues, Expenses, and Changes in Net Position Internal service funds
For the Year Ended June 30, 2024
170 Attachment 1

Page 475 of 568 ends

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 $ - $ - $ - $ 13,699 $ - $ 194,390 $ - $ 7,075 $ - $ 215,164 Receipts from interfund services provided 6,025,995 1,558,942 2,510,259 699,228 562,189 1,608,684 1,233,410 2,057,816 2,537,339 18,793,862 Payments to employees (3,296,548) (10,159) - (381,138) (282,090) (1,134,590) (1,296,748) (556,994) (1,065,902) (8,024,169) Payments to suppliers (1,481,810) (1,117,636) (2,388,418) (259,462) (117,225) (358,578) (113,926) (436,163) (1,222,042) (7,495,260) Payments for interfund services used (1,161,487) (31,776) (174,282) (141,749) (137,483) (374,031) (263,794) (232,163) (279,217) (2,795,982) Receipts from other governmental agencies 100,800 - - - - - 411,380 - - 512,180 Other payments (20,000) - - - - - - - - (20,000)
Net cash provided (used) by operating activities 166,950 399,371 (52,441) (69,422) 25,391 (64,125) (29,678) 839,571 (29,822) 1,185,795

CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES
Cash received (paid) to other funds (262,434) - - 28,056 (2,503) (5,642) (7,434) (73,174) (7,005) (330,136) Interest paid (156,308) - - (17,694) (17,865) (40,270) (53,063) (22,653) (49,998) (357,851) Grants and contributions 17,874 - - - 823 5,125 185 40,494 (250,739) (186,238) Net cash provided (used) by noncapital financing activities (400,868) - - 10,362 (19,545) (40,787) (60,312) (55,333) (307,742) (874,225)

CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Proceeds from insurance - - - - - - - 380,000 - 380,000 Capital grants and contributions - - - - - - - - 270,439 270,439 Interest paid - - - - - - - (647,112) - (647,112)
Principal paid on capital and related debt - - - - - - - (375,000) - (375,000) Acquisition and construction of capital assets - - - - - - - (580,059) (87,009) (667,068) Net cash provided (used) by capital and related financing activities - - - - - - - (1,222,171) 183,430 (1,038,741)

CASH FLOWS FROM INVESTING ACTIVITIES
Interest received 3,264 13,302 1,569 131 27 1,630 351 8,785 1,141 30,200 Net cash provided (used) by investing activities 3,264 13,302 1,569 131 27 1,630 351 8,785 1,141 30,200 Net increase (decrease) in cash and cash equivalents (230,654) 412,673 (50,872) (58,929) 5,873 (103,282) (89,639) (429,148) (152,993) (696,971) Balances - beginning of year 506,451 581,127 102,806 83,047 53,796 231,996 154,993 16,921,274 530,221 19,165,711 Balances - end of the year $ 275,797 $ 993,800 $ 51,934 $ 24,118 $ 59,669 $ 128,714 $ 65,354 $ 16,492,126 $ 377,228 $ 18,468,740 Reconciliation of operating income (loss) to net cash provided (used) by operating activities:

Operating Income $ 224,183 $ 561,932 $ 12,130 $ 11,997 $ 51,591 $ (97,103) $ (37,009) $ 995,254 $ 281,116 $ 2,004,091 Adjustments to reconcile operating income (loss) to net cash provided (used) by operating activities:

Depreciation - - - 29,743 - - 2,901 31,498 66,713 130,855 Changes in assets and liabilities:

Decrease (increase) in accounts receivable (27,569) (7,063) - (76,663) (315) (120) 1,002 (102,707) (18,852) (232,287) Decrease (increase) in prepaids (68,090) - - - - - - - (127,375) (195,465) Increase (decrease) in accounts payable (39,642) (1,853) (64,571) (36,863) (16,676) 17,891 (2,849) (78,368) (261,390) (484,321) Increase (decrease) in accrued salaries and benefits 26,370 (10,159) - 964 (1,507) 7,536 8,670 5,623 6,544 44,041 Increase (decrease) in compensated absences 51,698 - - 1,400 (7,702) 7,671 (2,393) (11,729) 23,422 62,367 Increase (decrease) in claims payable - (143,486) - - - - - - - (143,486) Net cash provided (used) by operating activities $ 166,950 $ 399,371 $ (52,441) $ (69,422) $ 25,391 $ (64,125) $ (29,678) $ 839,571 $ (29,822) $ 1,185,795 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) City of Ukiah, California
Statement of Cash Flows
Internal service funds
For the Year Ended June 30, 2024
171 Attachment 1

Page 476 of 568 ends

COMBINING FIDUCIARY 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 expansion fees and other miscellaneous revenues.
172 Attachment 1

Page 477 of 568 ends

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 $ 409,464 $ 195,048 $ 157,444 $ 320,408 $ 27,821 $ 14,561 $ 1,124,746 Accounts receivable 4,785 391,032 152,430 611,074 145,297 - 1,304,618 Interest receivable - - 274 5,201 - - 5,475
Total Cash 414,249 586,080 310,148 936,683 173,118 14,561 2,434,839 Total assets 414,249 586,080 310,148 936,683 173,118 14,561 2,434,839

LIABILITIES
Accounts payable 5,852 62,613 155,090 70,738 59,003 - 353,296 Accrued payroll liabilities - - - 22,976 - - 22,976
Deposits payable 382,759 - 20,009 - - - 402,768
Due to other agencies - 44,572 - - - - 44,572
Intergovernmental payable 25,638 - - - - - 25,638
Due to City of Ukiah - 478,895 - 1,472,394 115,843 - 2,067,132 Total liabilities 414,249 586,080 175,099 1,566,108 174,846 - 2,916,382

NET POSITION
Restricted for:

Individuals, organizations, and other governments - - 135,049 (629,425) (1,728) 14,561 (481,543) Total net position $ - $ - $ 135,049 $ (629,425) $ (1,728) $ 14,561 $ (481,543) City of Ukiah, California
Custodial funds
June 30, 2024
Combining Statement of Fiduciary Net Position
173 Attachment 1

Page 478 of 568 ends

Garbage Billing &
Collection
Russian River
Watershed Assoc Ukiah Valley Fire District MSWMA
Ukiah Valley Sanitation
District Total Custodial funds

ADDITIONS
Contributions:

Capital grants, contributions, and subventions $ - $ - $ 1,230 $ - $ - $ 1,230 Taxes and assessments collected for other governments - - 2,221,709 - - 2,221,709 Service charges collected for other governments - - 164,271 - 18,301 182,572 Service charges collected for other agencies 1,731,490 - - 440,193 - 2,171,683 Intergovernmental - - 1,198,146 - - 1,198,146
Interest, rent, and concessions - - 36,549 - - 36,549
Miscellaneous - - 13 6,836 - 6,849
Members - 569,809 - - - 569,809
Total contributions 1,731,490 569,809 3,621,918 447,029 18,301 6,388,547 Investment earnings:

Interest, rent, and concessions - 3,888 - 335 2 4,225
Total investment earnings - 3,888 - 335 2 4,225
Total additions 1,731,490 573,697 3,621,918 447,364 18,303 6,392,772

DEDUCTIONS
General and administrative - - 2,830 144,000 - 146,830
Maintenance and operations - - 230,927 605,231 - 836,158 Fines penalties and forfeitures - - - 419 - 419
Principal on behalf of beneficiaries - - 101,742 - - 101,742 Interest and fiscal charges on behalf of beneficiaries - - 12,075 6,098 - 18,173 Distributions to other governments - 568,803 - - 28,575 597,378 Payments to other agencies for service charges collected 687,691 - - - - 687,691 Payments to City for services provided 1,043,799 - 3,146,562 - - 4,190,361 Total deductions 1,731,490 568,803 3,494,136 755,748 28,575 6,578,752 Net increase (decrease) in fiduciary net position - 4,894 127,782 (308,384) (10,272) (185,980) Net Position -- beginning of the year - 130,155 (757,207) 306,656 24,833 (295,563) Net Position -- end of the year $ - $ 135,049 $ (629,425) $ (1,728) $ 14,561 $ (481,543) City of Ukiah, California
Custodial funds
June 30, 2024
Combining Statement of Changes in Fiduciary Net Position 174 Attachment 1

Page 479 of 568 ends

STATISTICAL SECTION
175 Attachment 1

Page 480 of 568 ends

STATISTICAL SECTION INDEX
City of Ukiah, California
June 30, 3024
This part of the City of Ukiah’s Annual Comprehensive Financial Report presents detailed information as a context for understanding what the information in the financial statements, footnotes, and required supplementary information says about the City's overall financial health.

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

Net Position by Component................................................................................................................................................... 178 Changes in Net Position ..........................................................................................................................................................179 Fund Balances, Governmental Funds....................................................................................................................................181 Changes in Fund Balances, Governmental Funds.............................................................................................................182

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.................................................................................................................183 Property Tax Rates ...................................................................................................................................................................184 Electric Utility Rates................................................................................................................................................................185 Wastewater Utility Rates.......................................................................................................................................................186 Water Utility Rates.................................................................................................................................................................. 187 Top Ten Electric Usage Customers ......................................................................................................................................188 Ratio of Outstanding Debt by Type......................................................................................................................................189 Ratio of General Bonded Outstanding Debt.......................................................................................................................190 Computation of Direct and Overlapping Debt....................................................................................................................191 Legal Debt Margin Information .............................................................................................................................................192 Demographic and Economic Statistics................................................................................................................................. 193 Principal Employers..................................................................................................................................................................194 Full-time and Part-time City Employees by Function .....................................................................................................195 176 Attachment 1

Page 481 of 568 ends

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......................................................................................................................................189 Ratio of General Bonded Outstanding Debt.......................................................................................................................190 Computation of Direct and Overlapping Debt....................................................................................................................191 Legal Debt Margin Information .............................................................................................................................................192

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................................................................................................................................. 193 Principal Employers..................................................................................................................................................................194

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 .....................................................................................................195 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.
177 Attachment 1

Page 482 of 568 ends

For Fiscal Year Ended June 30 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Governmental activities
Net investment in capital assets $ 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 $ 58,080,047 Restricted 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 42,596,682 Unrestricted (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) (40,853,590) Total governmental net position $ 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 $ 59,823,139 Business-type activities
Net investment in capital assets $ 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 $ 161,367,208 Restricted 2,072,225 2,427,020 - 81,993 123,367 99,829 251,126 320,241 794,192 876,480 Unrestricted 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) (13,306,005) Total business-type net position $ 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 $ 148,937,683 Primary governmental
Net investment in capital assets $ 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 $ 219,447,255 Restricted 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 43,473,162 Unrestricted 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) (54,159,595) Total primary governmental net position $ 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 $ 208,760,822 Fiscal Year
Source: Audited Financial Statements – Statement of Net Position City of Ukiah
Net Position by Component
Last Ten Fiscal Years
(Accrual basis of accounting)
178 Attachment 1

Page 483 of 568 ends

For Fiscal Year Ended June 30 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Expenses
Governmental activities:

General government $ 772,771 $ 142,792 $ 141,713 $ 1,856,104 $ 2,655,969 $ 99,829 $ 838,727 $ 2,824,700 $ 5,701,815 $ 4,690,322 Public safety 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 13,937,325 Housing and community development 348,477 891,644 171,523 1,039,784 2,128,714 2,833,311 1,460,134 2,058,024 1,556,452 1,926,206 Public works 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 3,305,509 Parks and recreation 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 8,075,950 Economic development and redevelopment - - - 273,570 299,397 403,808 290,261 84,274 310,065 207,310 Interest on long-term debt - - - 59,477 176,067 165,210 992,902 1,674,767 1,321,028 3,479,002 Total governmental activities expenses 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 35,621,624 Business-type activities:

Airport - - - 1,532,905 1,360,631 1,528,285 1,857,261 1,541,733 1,626,400 1,926,596 Conference Center - - - 369,045 500,305 503,445 (336,910) 306,131 523,678 557,924 Electric 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 23,062,949 Golf - - - 223,341 213,949 251,078 144,680 247,149 229,507 228,916 Landfill - - - 667,140 2,114,576 4,165,711 969,800 1,417,733 2,143,903 1,630,530 Parking District - - - 153,620 128,643 171,705 137,930 148,354 117,417 125,590 Street Lighting - - - 395,694 43,349 147,861 186,765 146,475 189,463 157,324 Wastewater 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 9,471,702 Water 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 8,438,575 Disposal site 5,950,554 388,553 565,819 - - - - -
Nonmajor activities 2,287,340 2,029,634 2,816,055 - - 11,089 55,894 933,997 1,242,793 1,860,404 Total business-type activities expenses 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 47,460,510 Total primary government expenses $ 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 $ 83,082,134 Program revenues
Governmental activities:

Charges for services
General government $ 288,049 $ 258,262 $ 333,458 $ 366,171 $ 111,355 $ 234,487 $ 78,607 $ 70,182 $ 115,137 $ 159,080 Public safety 221,156 284,562 362,711 567,592 505,451 301,503 326,986 463,486 592,944 528,147 Housing and community development - - - 454,920 783,575 390,121 573,410 600,754 902,296 849,721 Public works 215,615 339,403 - 28,773 92,923 435,190 542,554 430,712 721,741 609,750 Parks and recreation 756,906 716,575 791,257 782,091 786,161 788,687 1,715,541 2,944,741 3,816,814 4,239,695 Economic development and
redevelopment - - - 256,554 259,897 7,289 250,000 250,000 250,000 250,000 Operating grants and contributions 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 5,317,289 Capital grants and contributions 889,024 859,772 1,325,091 618,546 1,574,928 76,898 771,125 2,424,991 1,884,763 1,980,842 Total governmental activities program
revenues 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 13,934,524 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 1,728,466 Conference Center - - - 367,504 369,245 274,794 210,000 254,208 348,221 371,870 Electric 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 24,609,220 Golf - - - 133,370 36,669 40,000 38,500 40,000 41,500 40,000 Landfill - - - 630,477 646,611 703,549 716,223 650,086 606,118 632,710 Parking District - - - 134,689 120,121 114,068 100,679 122,811 119,944 113,471 Street Lighting - - - 191,388 188,814 188,873 183,278 189,163 188,215 191,340 Wastewater 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 8,052,968 Water 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 8,131,496 Disposal site 217,999 132,106 362,018 - -
Nonmajor activities 2,053,819 1,806,110 1,723,513 - - 14,441 79,891 548,129 976,712 1,290,073 Operating grants and contributions - - 210,298 534,619 819,586 2,830,622 759,696 1,572,005 1,659,916 1,816,385 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 36,912,950 Total business-type activities program
revenues 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 83,890,949 Total primary government program
revenues $ 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 $ 97,825,473 Net (Expense) Revenue
Government activities $ (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) $ (21,687,100) Business-type activities (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) 36,430,439 Total primary government net expense $ (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) $ 14,743,339 Fiscal Year
City of Ukiah
Changes in Net Position
Last Ten Fiscal Years
(Accrual basis of accounting)
179 Attachment 1

Page 484 of 568 ends

For Fiscal Year Ended June 30 2,015 2,016 2,017 2,018 2,019 2,020 2,021 2,022 2,023 2,024 General Revenues and Other Changes in Net
Position
Governmental activities:

Property tax $ 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 $ 4,028,252 Sales tax 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 13,268,292 Licenses, permits and franchises - - - 1,653,146 1,781,141 1,742,671 1,815,271 1,846,594 2,197,540 2,307,901 Transient occupancy 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 1,261,431 Business license - - - 380,797 303,604 411,997 560,527 533,653 509,805 519,782 Other taxes 2,281,810 1,939,984 2,450,254 249 462 888 1,136 888 781 675 Use of money and property - - - 708,389 850,711 696,930 266,006 (119,912) 227,389 553,104 Vehicle in-lieu taxes - - - - -
Interest and investment earnings 501,217 323,373 404,235 - - Other revenue - - - 306,746 181,676 246,319 17,052 280,944 233,241 286,078 Transfers - (473,539) (639,819) (363,796) (410,782) (510,543) (444,963) 633,357 (577,591) (836,695) Total governmental activities 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 21,388,820 Business-type activities:

Property tax - - - 16,949 17,121 16,815 16,714 17,057 18,043 17,515 Interest and investment earnings 321,824 672,730 468,003 - - - Use of money and property - - - 247,347 1,166,919 950,715 352,781 (234,775) 287,566 811,963 Other revenue - - - - 11,513 22,223 1,073,603 322,302
Transfers - 473,539 639,819 363,796 410,782 510,543 444,963 (633,357) 577,591 836,695 Total business-type activities 321,824 1,146,269 1,107,822 628,092 1,606,335 1,478,073 836,681 (851,075) 1,956,803 1,988,475 Total primary government 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 23,377,295 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 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 (298,280) Business-type activities (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 38,418,914 Total primary government $ (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 $ 38,120,634 Fiscal Year
Source - Audited Financial Statements - Statement of Activities 180 Attachment 1

Page 485 of 568 ends

For Fiscal Year Ended June 30 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 General Fund
Nonspendable $ 645,728 $ 911,343 $ 951,167 $ 1,793,247 $ 5,514,226 $ 6,673,912 $ 4,224,563 $ 4,305,711 $ 4,442,788 $ 4,949,037 Restricted - - - 4,000,000 - - - - 892,248
Committed - - - - - 194,655.0 - -
Assigned - 185,443.0 4,371,069 - - - 186,134 266,158
Unassigned 4,878,803 4,116,215 - (1,623,326) 3,321,778 2,434,740 6,818,832 $ 8,668,084 $ 7,646,712 $ 5,676,033 Total general fund $ 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 $ 11,517,318 All other governmental funds
Nonspendable - - - 137,576 - 137,576 137,576 137,576 137,576 137,576 Restricted 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 23,781,929 Committed - - - 12,610,721 685,933 305,466 415,634 803,531 461,610 351,778 Assigned 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 5,520,222 Unassigned (232,412) (442,572) (1,044,381) (1,919,041) (2,801,435) (1,955,567) (1,282,564) (768,655) (1,104,383) (3,206,645) Total other governmental funds 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 26,584,860 Fiscal Year
Source: Audited Financial Statements - Balance Sheet-Governmental funds Fund Balances of Governmental Funds
Last Ten Fiscal Years
(Modified accrual basis of accounting)
181 Attachment 1

Page 486 of 568 ends

Function 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024

REVENUES
Property tax $ 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 $ 4,028,252 Sales tax 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 13,268,292 Franchise fees - - - 1,653,146 1,781,141 1,742,671 1,815,271 1,846,595 2,197,540 2,307,901 Transient occupancy 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 1,251,277 Business license tax - - - 380,797 303,604 411,997 509,803 533,653 509,805 520,282 Other taxes 2,047,734 1,917,323 391,473 249 462 888 1,136 888 781 675 Charges for service 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 5,635,725 Licenses and permits 186,012 341,642 1,792,595 299,101 211,113 259,533 276,752 262,422 431,455 286,285 Grants contributions and donations - - - 274,995 938,308 3,164,054 1,693,511 - 415,281 7,160,729 Intergovernmental 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 58,692 78,589 73,835 73,639 33,588 29,716 25,933 28,863 36,231 46,877 Facility rental - - - 589,952 607,020 - - - - -
Interest, rent, and concessions 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 1,229,715 Miscellaneous 232,651 411,052 187,999 654,186 436,361 388,629 158,956 272,253 140,736 135,491 Total revenues $ 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 $ 35,871,501

EXPENDITURES
Current:

General government 852,079 542,434 549,540 270,429 168,024 284,410 28,429,045 123,137 76,120 205,281 Public safety 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 17,725,693 Housing and community development 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 2,080,199 Public works 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 1,890,152 Parks, buildings, and grounds - - - - 26 856 1,190,266 1,979,678 1,907,747 2,011,422 Recreation and culture 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 5,936,448 Economic development and redevelopment - 273,570 299,397 403,808 290,261 84,273 339,766 184,737 Debt service:

Interest - - - - 142,679 139,753 139,070 1,660,748 1,579,870 1,480,449 Issuance expense - - - 4,019 - 554,846 137,651 - -
Principal - - - 40,000 80,070 82,712 85,442 546,618 1,903,171 2,030,143 Capital lease principal - - 16,243 49,967 101,727 104,282 127,291 130,470 133,727 137,067 Capital lease interest - - - 14,055 26,232 23,678 26,949 23,234 19,977 16,636 Capital outlay 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 6,437,209 Total expenditures 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 40,135,436 Excess (deficiency) of revenues over
expenditures (306,232) (1,574,640) (759,832) (7,067,119) (2,296,799) 204,371 (21,536,347) 1,961,168 (7,878,382) (4,263,935)

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 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 4,595,531 Transfers out (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) (5,185,395) Total other financing sources (uses) (29,370) (473,539) (717,441) 4,775,936 (424,781) (255,674) 32,325,392 19,310,316 (943,621) (589,864)

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 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) (4,853,799) Debt service as a percentage of noncapital
expenditures 0.00% 0.00% 0.12% 0.56% 1.67% 1.70% 1.87% 9.38% 10.87% 10.50% 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.

Fiscal Year
Source: Audited Financial Statements - Statement of Revenues, Expenditures and Changes in Fund Balances City of Ukiah
Changes in Fund Balances of Governmental Funds
Last Ten Fiscal Years
(Modified accrual basis of accounting)
182 Attachment 1

Page 487 of 568 ends

Fiscal
Year Property Sales & Use Occupancy Franchise Other Total 2005 $ 3,594,440 $ 4,085,720 $ 423,303 $ 475,936 $ 304,001 $ 8,883,400 2006 4,202,837 5,557,289 489,659 530,011 399,137 11,178,933 2007 5,105,884 6,894,257 604,080 530,373 397,963 13,532,557 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 13,503,145 2017 2,703,312 4. 8,489,734 1,302,336 1,551,794 473,976 14,521,152 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 2024 4,028,252 13,268,292 1,251,277 2,307,901 520,457 21,376,179 Change
2023-2024 9.1% -3.3% -13.5% 5.0% 1.9% -0.9%
Source: Audited Financial Statements - Statement of Revenues, Expenditures and Changes in Fund Balances

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

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

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

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

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

Type of Tax
City of Ukiah
Tax Revenues by Source, Governmental Funds
Last Ten Fiscal Years
183 Attachment 1

Page 488 of 568 ends

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. 184 Attachment 1

Page 489 of 568 ends

City of Ukiah
Electric Utility Rates
Last 10 Fiscal Years
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Residential, single phase
Per meter per month, per KWH $ 0.12040 $ 0.12040 $ 0.12040 $ 0.12790 $ 0.13180 $ 0.13580 $ 0.13580 $ 0.14797 $ 0.16009 $ 0.19633 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 $ 0.01108 General service:

Base charge:

Single phase $ 8.40 $ 8.40 $ 8.92 $ 9.19 $ 9.47 $ 9.76 $ 9.76 $ 15.50 $ 17.21 $ 21.11 Polyphase $ 9.80 $ 9.80 $ 9.99 $ 10.29 $ 10.60 $ 10.92 $ 10.92 $ 16.50 $ 18.32 $ 22.47 X-ray machine $ 21.00 $ 21.00 $ 22.28 $ 22.95 $ 23.64 $ 24.35 $ 24.35 N/A N/A N/A Minimum charge:
second meter $ 8.40 $ 8.40 $ 8.92 $ 9.19 $ 9.47 $ 9.76 $ 9.76 15.50000 17.21000 21.11000 Energy use charge, per
meter, per month, per KWH
Summer $ 0.16568 $ 0.16568 $ 0.17578 $ 0.18106 $ 0.18650 $ 0.19210 $ 0.19210 $ 0.20010 $ 0.21911 $ 0.26872 Winter $ 0.12294 $ 0.12294 $ 0.13043 $ 0.13435 $ 0.13839 $ 0.14255 $ 0.14255 $ 0.16090 $ 0.17619 $ 0.21608 Power Cost Surcharge $ - $ - $ - $ - $ - $ - $ - $ - $ 0.01457 $ 0.01108 General Service with Demand:

Base rate, per meter, per month $ 70.60 $ 70.60 $ 74.91 $ 77.16 $ 79.48 $ 81.87 $ 81.87 $ 114.62 $ 137.54 $ 168.68 Demand charge per KWH
Summer $ 0.10966 $ 0.10966 $ 0.11634 $ 0.11984 $ 0.12344 $ 0.12715 $ 0.12715 $ 0.13834 $ 0.15037 $ 0.18441 Winter $ 0.08829 $ 0.08829 $ 0.09367 $ 0.09367 $ 0.09939 $ 0.10238 $ 0.10238 $ 0.11139 $ 0.12108 $ 0.14849 General large Industrial Service:

Base charge, per meter, per month $ 70.60 $ 70.60 $ 74.91 $ 77.16 $ 79.48 $ 81.87 $ 81.87 $ 143.27 $ 179.09 $ 219.64 Demand charge per kwh of
maximum demand:

Winter $ 4.05 $ 4.05 $ 4.31 $ 4.44 $ 4.58 $ 4.72 $ 4.72 $ 5.29 $ 5.92 $ 7.26 Summer $ 6.45 $ 6.45 $ 6.85 $ 7.06 $ 7.28 $ 7.50 $ 7.50 $ 8.10 $ 8.83 $ 10.83 Source: Utility Billing Department Rate Schedules
Fiscal Year
185 Attachment 1

Page 490 of 568 ends

City of Ukiah
Wastewater Utility Rates
Last 10 Fiscal Years
Wastewater System Rates- City 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Residential
Fixed Minimum Charge- Per Dwelling Unit $ 62.44 $ 62.44 $ 62.44 $ 62.44 $ 62.44 $ 62.44 $ 49.35 $ 50.34 $ 51.35 $ 51.86 Consumption Rate ($/hcf (1)) $ 2.45 $ 2.45 $ 2.45 $ 2.45 $ 2.45 $ 2.45 $ 3.57 $ 3.64 $ 3.71 $ 3.75 Commercial
Commercial Low Strength ($/hcf) $ 9.79 $ 9.79 $ 9.79 $ 9.79 $ 9.79 $ 9.79 $ 3.57 $ 3.64 $ 3.71 $ 3.75 Commercial Moderate Strength ($/hcf) $ 10.47 $ 10.47 $ 10.47 $ 10.47 $ 10.47 $ 10.47 $ 3.89 $ 3.97 $ 4.05 $ 4.09 Commercial Medium Strength ($/hcf) $ 18.52 $ 18.52 $ 18.52 $ 18.52 $ 18.52 $ 18.52 $ 7.77 $ 7.92 $ 8.08 $ 8.16 Commercial High Strength ($/hcf) $ 23.85 $ 23.85 $ 23.85 $ 23.85 $ 23.85 $ 23.85 $ 10.32 $ 10.53 $ 10.74 $ 10.85 (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 N/A N/A N/A N/A Consumption Rate ($/hcf (1)) $ 6.60 $ 6.60 $ 6.60 $ 6.60 $ 6.60 $ 6.60 N/A N/A N/A N/A Commercial
Commercial Low Strength ($/hcf) $ 9.69 $ 9.69 $ 9.69 $ 9.69 $ 9.69 $ 9.69 N/A N/A N/A N/A Commercial Moderate Strength ($/hcf) $ 10.36 $ 10.36 $ 10.36 $ 10.36 $ 10.36 $ 10.36 N/A N/A N/A N/A Commercial Medium Strength ($/hcf) $ 18.32 $ 18.32 $ 18.32 $ 18.32 $ 18.32 $ 18.32 N/A N/A N/A N/A Commercial High Strength ($/hcf) $ 23.60 $ 23.60 $ 23.60 $ 23.60 $ 23.60 $ 23.60 N/A 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
186 Attachment 1

Page 491 of 568 ends

City of Ukiah
Water Utility Rates
Last 10 Fiscal Years
Water System Rates 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Consumption Rate ($/unit (1))
Single Family Residential $ 2.73 $ 2.86 $ 2.95 $ 3.04 $ 3.13 $ 3.22 $ 3.26 $ 3.48 $ 3.72 $ 3.98 All Other Customers $ 2.73 $ 2.86 $ 2.95 $ 3.04 $ 3.13 $ 3.22 $ 3.26 $ 3.48 $ 3.72 $ 3.98 Minimum base charge by Meter Size/ Class:
3/4" Meter $ 32.25 $ 33.63 $ 34.64 $ 35.68 $ 36.75 $ 37.85 $ 39.88 $ 42.67 $ 45.66 $ 48.86 1" Meter $ 54.81 $ 54.00 $ 55.62 $ 57.29 $ 59.01 $ 60.78 $ 63.87 $ 68.34 $ 73.12 $ 78.24 1 1/2" Meter $ 106.40 $ 104.47 $ 107.60 $ 110.83 $ 114.15 $ 117.57 $ 123.31 $ 131.94 $ 141.18 $ 151.06 2" Meter $ 170.88 $ 165.27 $ 170.23 $ 175.34 $ 180.60 $ 186.02 $ 194.92 $ 208.56 $ 223.16 $ 238.78 3" Meter $ 322.41 $ 307.24 $ 316.46 $ 325.95 $ 335.73 $ 345.80 $ 362.14 $ 387.49 $ 414.61 $ 443.63 4" Meter $ 538.45 $ 510.02 $ 525.32 $ 541.08 $ 557.31 $ 574.03 $ 600.97 $ 643.04 $ 688.05 $ 736.21 6" Meter $ 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 $ 1,467.00 Fire Service 2" & under $ 34.18 $ 36.07 $ 37.15 $ 38.26 $ 39.41 $ 40.59 $ 40.59 $ 40.59 $ 40.59 $ 40.59 Fire Service 3" $ 64.48 $ 64.84 $ 66.79 $ 68.79 $ 70.85 $ 72.98 $ 72.98 $ 72.98 $ 72.98 $ 72.98 Fire Service 4" $ 107.69 $ 105.93 $ 109.11 $ 112.38 $ 115.75 $ 119.22 $ 119.22 $ 119.22 $ 119.22 $ 119.22 Fire Service 6" $ 214.72 $ 208.56 $ 214.82 $ 221.26 $ 227.90 $ 234.74 $ 234.74 $ 234.74 $ 234.74 $ 234.74 Fire Service 8" $ 214.72 $ 331.77 $ 341.72 $ 351.97 $ 362.53 $ 373.41 $ 373.41 $ 373.41 $ 373.41 $ 373.41 (1) Each unit equals 748 gallons.

Source: Utility Billing Department Rate Schedules
Fiscal Year
187 Attachment 1

Page 492 of 568 ends

City of Ukiah
Top Ten Electric Usage Customers
Current Year in alphabetical order
Rate Payers Electric Charges
City of Ukiah $ 1,218,053 5.85%
Costco 613,332 2.94%
County of Medocino 980,007 4.71%
Maverick Enterprises 372,391 1.79%
Safeway Stores 423,483 2.03%
Save Mart Supermarkets (Lucky's) 389,229 1.87%
Save Mart Supermarkets (Food Maxx) 337,256 1.62%
Ukiah Unified School District 918,131 4.41%
Ukiah Valley Medical Center 1,055,375 5.07%
Wal-Mart 220,214 1.06%
$ 6,527,471 31%
Source: Utility Billing Module
2024
188 Attachment 1

Page 493 of 568 ends

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 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% 2024 16,108 59,050 $ 951,177,400 $ 2,834,752 $ 4,279,215 $ 62,108,970 $ 9,818,409 $ 27,553,676 $ - $ 16,775,733 $ 26,103,182 $ 21,936,738 $ 171,410,675 $ 10,641 18.02% 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 City of Ukiah
Ratio of Outstanding Debt by Type
Per Capita & Per Capita Income Data
Last 10 Fiscal Years
Governmental Type Activities Business Type Activities
189 Attachment 1

Page 494 of 568 ends

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 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% 2024 16,108 $ 59,050 $ 1,808,124,549 $ 2,834,752 $ 4,279,215 $ 62,108,970 $ 69,222,937 $ 4,297 3.83% 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
City of Ukiah
Ratio of General Outstanding Debt
Last 10 Fiscal Years
General Debt Outstanding
190 Attachment 1

Page 495 of 568 ends

Estimated
Estimated Share of
Percentage Direct and
Debt Applicable Overlapping
Jurisdiction Outstanding to City (1) Debt
2023-24 Assessed Valuation (City of Ukiah): $ 1,808,124,549 2023-24 Assessed Valuation (Successor Agency to the Ukiah RDA): 1,092,750,658 2023-24 Incremental Assessed Valuation (Successor Agency to the Ukiah RDA): 836,543,661 OVERLAPPING TAX AND ASSESSMENT DEBT: % Applicable(1) Debt 6/30/2024 City of Ukiah 100.00% $ -
Ukiah Unified School District 34.27% 26,346,143.73
Mendocino-Lake Community College District 13.37% 10,823,152.82 TOTAL OVERLAPPING TAX AND ASSESSMENT DEBT $ 37,169,296.55 OVERLAPPING GENERAL FUND DEBT:

City of Ukiah - Capital Lease Obligations 100.00% $ 4,280,182.00 City of Ukiah - Lease Revenue Bonds, Series 2020A 100.00% 2,403,460.00 City of Ukiah - Taxable Lease Revenue Bonds, Series 2020B 100.00% 30,333,090.00 City of Ukiah - Lease Revenue Bonds, Series 2022 100.00% 29,372,420.00 Mendocino County General Fund Obligations 12.84% 2,465,824.72 Mendocino County Pension Obligation Bonds 12.84% 2,756,639.25 TOTAL OVERLAPPING GENERAL FUND DEBT $ 71,611,615.97
OVERLAPPING TAX INCREMENT DEBT(SUCCESSOR AGENCY) 100.00% $ 2,834,752.00 Total Direct Debt $ 66,389,151.00
Total Overlapping Debt 45,226,512.52
Total Combined Debt $ 111,615,663.52 (2)
Ratios to 2023-24 Assessed Valuation:

Total Direct Debt 3.67%
Total Overlapping Tax and Assessment Debt 2.06%
Total Overlapping Debt 2.50%
Total Combined Debt 6.17%
Ratios to 2023-24 Redevelopment Successor Agency Incremental Assessed Valuation:

Total Overlapping Tax Increment Debt 0.34%
City of Ukiah
Computation of Direct and Overlapping Debt
June 30, 2024
(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. 191 Attachment 1

Page 496 of 568 ends

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
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%
2024 $1,808,124,549 15.00% 271,218,682 - 0.00%
Legal Debt Limit Margin Calculation for 2023-2024
Assessed value $ 1,808,124,549
Debt limit is 15% of assessed value $ 271,218,682
Less: Debt applicable to limitation $ -
Total bonded debt $ -
Legal debt margin $ 271,218,682
In accordance with state law the City may not incur general obligation bonded indebtedness in excess of 15% of total assessed valuation, with such debt being payable from the proceeds of taxes levied upon taxable properties Source: County of Mendocino Assessed Valuations by District City of Ukiah
Legal Debt Margin Information
Last 10 Fiscal Years
192 Attachment 1

Page 497 of 568 ends

Countywide Estimated
Fiscal Estimated Per Capita City Ukiah Assessed Unemployment Year Population Income Income Valuation Rate
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% 2024 16,108 $ 59,050 $ 951,177,400 $ 1,719,184,377 5.10% Source: Estimated Population-State of California Department of Finance Countywide Per Capita Income- Bureau of Economic Analysis CA1 Personal Income Summary: Personal Income, Population, Per Capita Personal Income
Assessed Valuations-County of Mendocino-Assessed Valuations by District Unemployment Rate-State of California Employment Development Department Labor Market Division Labor Force Data for Cities and Census Designated Places
City of Ukiah
Demographic & Economic Statistics
Last 10 Fiscal Years
193 Attachment 1

Page 498 of 568 ends

City of Ukiah
Principal Employers
2024 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
Constellation Brands Inc. Wineries 100-249
County of Mendocino Government Offices-County 1000-1250 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 194 Attachment 1

Page 499 of 568 ends

City of Ukiah
Full-Time Equivalent City Government Employees by Function Last 10 Years
Function 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 General Government(1) 24.0 21.5 27.5 32.9 36.5 37.6 40.2 42.9 46.0 48.3 Police(2) 48.0 49.0 49.0 52.7 53.0 46.8 49.8 50.8 50.0 50.0 Fire 11.0 11.0 11.0 13.2 20.5 19.8 29.8 28.8 28.8 51.8
Planning & Building 6.0 6.0 6.0 5.4 5.8 5.2 7.7 9.8 10.6 9.8 Public Works, Water, Sewer 39.0 41.5 42.5 44.2 43.5 41.3 43.1 47.4 47.7 44.3 & Wastewater Treatment
Electric 17.0 17.0 18.0 21.6 21.3 18.8 22.0 20.7 19.6 20.1 Airport 2.0 2.0 2.0 4.2 4.2 4.3 4.2 4.3 4.3 4.3
Parks & Recreation 17.0 20.0 19.0 33.5 35.5 31.4 34.3 59.9 94.5 94.8 Total:(3) 164.0 168.0 175.0 207.7 220.3 205.2 231.1 264.6 301.5 323.4 (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
195 Attachment 1

Page 500 of 568 ends

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, 2024, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements, and have issued our report thereon dated January 30, 2025.

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

196 Attachment 1

Page 501 of 568 ends

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.

January 30, 2025
197 Attachment 1

Page 502 of 568 ends

INDEPENDENT ACCOUNTANT’S REPORT ON AGREED-UPON PROCEDURES

APPLIED TO APPROPRIATIONS LIMIT WORKSHEETS
City Council
City of Ukiah
Ukiah, California
We have performed the procedures enumerated below to the accompanying Appropriations Limit worksheet of the City of Ukiah, for the year ended June 30, 2024. 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. This report may not be suitable for any other purpose. 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. 198 Attachment 1

Page 503 of 568 ends

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.

We are required to be independent of the City and to meet our ethical responsibilities, in accordance with the relevant ethical requirements related to our agreed-upon procedures engagement.

This report is intended solely for the Information and use of the City Council and management of the City of Ukiah and is not intended to be and should not be used by anyone other than these specified parties.

However, this report is a matter of public record, and its distribution is not limited.

January 30, 2025
199 Attachment 1

Page 504 of 568 ends

3 CITY OF UKIAH

APPROPRIATIONS LIMIT COMPUTATION
2023 – 2024
2023 - 2024
Change in Per Capita Personal Income 4.44%
Population Change
County Population Growth -0.53%
A. Change in Per Capita Personal Income Converted to a Ratio 1.0444 B. Population Growth Converted to a Ratio 0.9947
Calculation of Growth Factor (A x B) 1.0388647
2022 - 2023 Appropriations Limit $ 51,268,540
2023 - 2024 Appropriations Limit
(51,268,540 x 1.0388647) $ 53,261,075
200 Attachment 1

Page 505 of 568 ends

1 Attachment 2

Page 506 of 568 ends

THE

ACCOUNTING
TEAM

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. Jessie Brunell | Controller

6. Diana Ramos | Associate Accountant
2 Attachment 2

Page 507 of 568 ends

Annual
Comprehensive
Financial Report
3 Attachment 2

Page 508 of 568 ends

• Among other considerations, a budget expresses intent, financial statements report on what actually happened
• Management’s communication to Council and community on the financial activities and condition of the City for the period (fiscal year)
• One-year period ended June 30, 2024
• 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 generally accepted accounting principles (GAAP), promulgated by the Governmental Accounting Standards Board (GASB)
4 Attachment 2

Page 509 of 568 ends

• 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 26 of pdf, Independent Auditor’s Report
• Pg 220 of pdf, Report on Internal Control
• Pg 222 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

Page 510 of 568 ends

ACFR

HOW TO READ
IT
Three main sections:

1. Introductory

2. Financial

3. Statistical
Sections of note:

1. Letter of transmittal, pg 8 of pdf

2. GFOA Award, Excellence in
Financial Reporting, pg 22 of pdf

3. Audit report, pg 26 of pdf

4. MD&A (Management Discussion
and Analysis), pg 29 of pdf

5. General fund statements, pg 56 of
pdf

6. Major enterprise fund statements
(utilities), pg 61 of pdf
6 Attachment 2

Page 511 of 568 ends

• 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” (clean) opinion
• i.e. statements are presented fairly (in all material respects) without exception
• No findings
7 Attachment 2

Page 512 of 568 ends

8 Attachment 2

Page 513 of 568 ends

Page 514 of 568 ends

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

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

January 30, 2025
Attachment 3

Page 515 of 568 ends

January 30, 2025
City Council
City of Ukiah
Ukiah, CA
We have audited the financial statements of the governmental activities, business-type activities, each major fund, and the aggregate remaining fund information of the City of Ukiah for the year ended June 30, 2024. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards, Government Auditing Standards, and Uniform Guidance, as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our letter to you dated June 24, 2024. Professional standards also require that we communicate to you the following information related to our audit.

Significant Audit Findings
Qualitative Aspects of Accounting Practices
Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the City are described in Note 1 to the financial statements.

No new accounting policies were adopted and the application of existing policies was not changed during the fiscal year, except for the implementation of GASB Statement No. 100, Accounting Changes and Error Corrections. We noted no transactions entered into by the City during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period.

Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimates affecting the financial statements were:

Management’s estimate of the fair value of investments is based on information provided by financial institutions. We evaluated the key factors and assumptions used to develop the fair value of investments in determining that it is reasonable in relation to the financial statements as a whole.
1 Attachment 4

Page 516 of 568 ends

Management’s estimate of capital assets depreciation is based on historical estimates of each capitalized item’s useful life. We evaluated key factors and assumptions used to develop the estimated useful lives in determining that they are reasonable in relation to the financial statements as a whole.

Management’s estimate of the net pension liability is based on actuarial information provided by the California Public Employee Retirement System’s (CalPERS) actuarial office. We evaluated the key factors and assumptions to develop the net pension liability in determining that it is reasonable in relation to the financial statements as a whole.

Management’s estimate of the post closure landfill liability is based on engineering studies of the costs of the future maintenance and mitigation costs of the closure of the landfill.

Certain financial statement disclosures are particularly sensitive because of their significance to financial statement users. The most sensitive disclosures affecting the financial statements were:

The disclosure of the fair value of investments in Note 3 to the financial statements represents amounts susceptible to market fluctuation.

The disclosure of accumulated depreciation in Note 6 to the financial statements is based on estimated useful lives which could differ from actual useful lives of each capitalized item.

The disclosure of the net pension liability in Note 11 to the financial statements is based on the City’s proportionate share of the total pension liability of the pool and includes assumptions for discount rates, which could differ from actual discount rates. Note 11 discloses the differences in the net pension liability assuming different discount rates.

The disclosure of the landfill post closure liability in Note 8 is based on an estimate of the amount that would be paid if all equipment, facilities, and services required to close, monitor and maintain the landfill were acquired as of June 30, 2024. Actual costs could differ from these estimated amounts.

Difficulties Encountered in Performing the Audit
We encountered no significant difficulties in dealing with management in performing and completing our audit.

Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are trivial, and communicate them to the appropriate level of management. The following material misstatements detected as a result of audit procedures were corrected by management:
1) Adjustments were made to receivables and revenue accounts. 2 Attachment 4

Page 517 of 568 ends

Disagreements with Management
For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor’s report. We are pleased to report that no such disagreements arose during the course of our audit.

Management Representations
We have requested certain representations from management that are included in the management representation letter dated January 30, 2025.

Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a “second opinion” on certain situations. If a consultation involves application of an accounting principle to the City’s financial statements or a determination of the type of auditor’s opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants.

Other Audit Findings or Issues
We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the City’s auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention.

Other Matters
We applied certain limited procedures to management’s discussion and analysis and the schedules listed as required supplementary information in the table of contents, which are required supplementary information (RSI) that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI.

We were engaged to report on the supplementary information as listed in the table of contents, which accompany the financial statements but are not RSI. With respect to this supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves.
3 Attachment 4

Page 518 of 568 ends

We were not engaged to report on the introductory sections, which accompanies the financial statements but is not RSI. Such information has not been subjected to the auditing procedures applied in the audit of the basic financial statements, and accordingly, we do not express an opinion or provide any assurance on it.

Restrictions on Use
This information is intended solely for the use of the City Council and management of the City and is not intended to be, and should not be, used by anyone other than these specified parties.

Very truly yours,
4 Attachment 4

Page 519 of 568 ends

Page 1 of 1 ends

Agenda Item No: 13.d.

MEETING DATE/TIME: 3/5/2025

ITEM NO: 2025-205

AGENDA SUMMARY REPORT
SUBJECT: Second Quarter Financial Report and Mid-Year Budget Review DEPARTMENT: Finance PREPARED BY: Dan Buffalo, Finance Director PRESENTER: Dan Buffalo, Finance Director
ATTACHMENTS:

1. Mid-Year Report Presentation
Summary: The City Council will receive a presentation on the Second Quarter (December 31, 2024) 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, 2024. 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/iLCgZEFso 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
REVENUE: No GRANT: No
PREVIOUS CONTRACT/PURCHASE ORDER NO.: N/A
COORDINATED WITH: N/A
STRATEGIC PLAN (SP): N/A
CLIMATE INITIATIVES (CI): N/A
GENERAL PLAN ELEMENTS (GP): N/A

Page 520 of 568 ends

MID-YEAR BUDGET
REVIEW
MARCH 5, 2025
Daniel Buffalo | Finance Director

Page 521 of 568 ends

AGENDA
2 Mid-Year Review Cost Allocation Plan Budget Development Process Review

Page 522 of 568 ends

MID-YEAR REVIEW
3

Page 523 of 568 ends

QUICK VOCAB REVIEW
• REVENUE - INFLOWS OF FINANCIAL RESOURCES RECEIVED BY THE AGENCY TO SUPPORT ITS OPERATIONS, PROGRAMS, AND CAPITAL

PROJECTS
• EXPENDITURE - OUTFLOWS OF FINANCIAL RESOURCES USED TO PAY FOR SERVICES, PERSONNEL, CAPITAL PROJECTS, AND OPERATIONAL COSTS
• TRANSFERS (INTERFUND) – NEITHER REVENUE OR EXPENDITURE, BUT SUBSIDY FROM ONE FUND TO ANOTHER • APPROPRIATION – A BUDGETED AMOUNT
• FUND BALANCE – NET FINANCIAL POSITION OF A GOVERNMENTAL FUND • NET POSITION – OVERALL FINANCIAL POSITION OF A GOVERNMENTAL ENTITY AND USED IN BUSINESS-TYPE FUNDS • ENTERPRISE FUNDS
• INTERNAL SERVICE FUNDS
• WORKING CAPITAL – (CURRENT ASSETS – CURRENT LIABILITIES) • WHAT’S AVAILABLE TO MEET CURRENT OPERATIONAL AND CAPITAL NEEDS 4

Page 524 of 568 ends

BALANCE SHEET
5 Assets (current):
$92.9 mil
Unrestricted cash:
$36.6 mil
Restricted cash: 20.5
mil
Includes internal
balances (borrowings)
Liabilities
(current): $20.7 mil
Excludes internal
balances and deferred
revenue
Fund balance
(working capital):
$72.2 mil
General fund:
•38.9% of
expenditures to close
’24
Utility funds:
•Electric, rebuilding
reserves
•Water, rebuilding
through rate
adjustments and
grant
reimbursements
•Sewer, diminishing

Page 525 of 568 ends

CITY-WIDE ACTIVITIES
6

Page 526 of 568 ends

SERVICE
COSTS

BIG PICTURE
7

Page 527 of 568 ends

SERVICE
COSTS

BIG PICTURE

W/O CAPITAL
8

Page 528 of 568 ends

SERVICE
COSTS

BY DEPARTMENT
9

Page 529 of 568 ends

SERVICE
COSTS

BY FUND
10

Page 530 of 568 ends

SERVICE
COSTS

BY CHARACTER

DIRECT COSTS ONLY
11

Page 531 of 568 ends

REVENUES

CITY-WIDE
12

Page 532 of 568 ends

PROPERTY
TAX
WHERE IT GOES...1% AD

VALOREM SECURED PROPERTY
TAX
13 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

Page 533 of 568 ends

EXAMPLE

PURCHASE HOME IN
UKIAH
• ASSUMPTIONS
• $650K PURCHASE PRICE
• TOTAL ANNUAL AD
VALOREM PROPERTY TAX:
$6,500
14 Property Tax Distribution, City of Ukiah Jurisdiction

City County Schools
Special
Districts and
Other
Total Share
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%

Page 534 of 568 ends

SALES TAX
• WHERE IT GOES...
• SALES TAX TOTAL RATE IN
UKIAH: 8.875%
15 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

Page 535 of 568 ends

EXAMPLE
SPEND $350 AT COSTCO
• ASSUMPTIONS
• ALL TAXABLE GOODS
• PRICE PAID: $350.00
• TAX PAID: $31.06
• TOTAL CHARGED:
$381.06
16 Sales Tax Distribution, City of Ukiah Jurisdiction
City County State Total Share
State general fund $ - $ - $ 12.91 $ 12.91 41.549%
State education protection fund (realignment) - - 0.88 0.88 2.817% City of Ukiah 3.50 - - 3.50 11.268%
City of Ukiah Measure P 1.75 - - 1.75 5.634%
City of Ukiah Measure Y 1.75 - - 1.75 5.634%
State local revenue fund 2011 (realignment) - 3.72 - 3.72 11.972% Local public safety fund (Prop 172) - 1.75 - 1.75 5.634% State local health fund - 1.75 - 1.75 5.634%
County library fund - 0.88 - 0.88 2.817%
County Measure P - 0.88 - 0.88 2.817%
County Measure B - 0.44 - 0.44 1.408%
Transportation fund - 0.88 - 0.88 2.817%
Total distribution (% rate) $ 7.00 $ 10.28 $ 13.78 $ 31.06 100.000%

Page 536 of 568 ends

BUDGET

CONDITION
• CITY-WIDE
• 58.55% REMAINING
17

Page 537 of 568 ends

TAKEAWAYS
18 1. City-wide financial position remains strong
• Challenged by timing differences
• Overall cash flow has stabilized

2. General fund faces pressure from lagging sales tax revenue

3. Utilities' financial positions vary
• Water and electric stabilizing
• Wastewater facing cash flow challenges and depleted reserves

4. Grant activity remains high

5. Capital investment remains a priority
• significant progress on infrastructure projects

Page 538 of 568 ends

INDIRECT COST ALLOCATION
19

Page 539 of 568 ends

WHAT IS IT?
• A systematic method used to distribute indirect costs—expenses that benefit multiple departments or programs but are not directly attributable to a single function—across the appropriate cost centers.
• Provides total cost of a service: Total cost = Direct cost + Indirect cost 20

Page 540 of 568 ends

KEY COMPONENTS
21 •Identification of Indirect Costs
•Cost Pools
•Costs are grouped into pools based on the function they serve. •Example: An administrative services cost pool might include finance, HR, and IT. •Allocation Bases (Cost Drivers)
•These define how costs are distributed among benefiting departments. •Common allocation bases include:
•Square footage occupied (for facilities costs)
•Number of employees (for HR-related costs)
•Expenditures managed (for Finance-related costs)
•Calculation of Indirect Cost Rates
•Typically expressed as a percentage
•Separate rates may be calculated for different cost pools. •Application of Costs to Departments or Programs
•Once allocated, indirect costs are charged to departments based on their usage.

Page 541 of 568 ends

WHY IS IT IMPORTANT?
22 •Efficiency
•In lieu of direct charges or billing tracked to time other measurement of effort. •Financial Transparency
•Provides a clear method for allocating shared costs.
•Cost Recovery
•Helps recover eligible indirect costs from grants and other funding sources. •Budgeting & Planning
•Ensures departments are charged fairly for central services. •Regulatory Compliance
•Essential for grants requiring cost allocation, such as federal or state grants (e.g., OMB’s Uniform Guidance, 2 CFR Part 200).

Page 542 of 568 ends

WHAT COSTS GET
ALLOCATED?
23

Page 543 of 568 ends

WHAT SERVICES DO

THOSE COSTS

PROVIDE
Governance & Policy
(City Council & City
Manager)
Financial Management
(Accounting, Budgeting,
Treasury,
Disbursements)
Legal Services (City
Attorney)
Public Safety &
Emergency
Management
Human Resources &
Workforce Management
Economic Development
& Community Growth
Public Communications
& Community
Engagement (PIO & City
Clerk)
Infrastructure &
Utilities Management
Grant Administration &
External Funding
Citywide Administrative
Services & Operational
Support

ADMINISTRATION AND OVERHEAD
24

Page 544 of 568 ends

WHAT SERVICES DO

THOSE COSTS

PROVIDE
WORKER’S COMP
25 Claims Management
Risk Management & Loss
Control
Medical & Rehabilitation
Services Coordination
Financial Management &
Cost Allocation
Compliance & Regulatory
Reporting
Return-to-Work
Programs
Litigation & Legal
Support
Employee Education &
Support

Page 545 of 568 ends

WHAT SERVICES DO

THOSE COSTS

PROVIDE

LIABILITY INSURANCE
26 1. CLAIMS

ADMINISTRATION

2. RISK MANAGEMENT
& LOSS PREVENTION

3. FINANCIAL

MANAGEMENT &

COST ALLOCATION

4. INSURANCE

PROCUREMENT &

COVERAGE

MANAGEMENT

5. LITIGATION & LEGAL

SUPPORT

6. REGULATORY

COMPLIANCE &

REPORTING

7. CONTRACT & POLICY
REVIEW

8. TRAINING &

EDUCATION

Page 546 of 568 ends

WHAT SERVICES DO

THOSE COSTS

PROVIDE

GARAGE AND FLEET MAINTENANCE
27 1. Vehicle &
Equipment
Maintenance

3. Fleet Procurement
& Replacement
Planning

5. Compliance &
Safety Inspections

6. Fleet Asset Tracking
& Inventory Control

7. Emergency &
Specialized Vehicle
Support

8. Sustainability &
Green Fleet Initiatives

Page 547 of 568 ends

WHAT SERVICES DO

THOSE COSTS

PROVIDE

PURCHASING
28 PROCUREMENT &

PURCHASING

MANAGEMENT

CONTRACT

ADMINISTRATION &
VENDOR

MANAGEMENT

REGULATORY

COMPLIANCE & RISK

MANAGEMENT

INVENTORY &

WAREHOUSING

MANAGEMENT

E-PROCUREMENT &

TECHNOLOGY

INTEGRATION

SUSTAINABLE &
GREEN

PROCUREMENT

INITIATIVES

EMERGENCY &

DISASTER

PROCUREMENT

Page 548 of 568 ends

WHAT SERVICES DO

THOSE COSTS

PROVIDE

BILLING AND COLLECTIONS
29 Utility Billing &
Revenue Collection
Accounts
Receivable
Management
Delinquency &
Collections
Enforcement
Customer Service &
Dispute Resolution
Tax & License Fee
Collection
Parking & Citation
Collections
Internal Cost
Allocation & Fund
Distribution
Compliance &
Reporting

Page 549 of 568 ends

WHAT SERVICES DO

THOSE COSTS

PROVIDE

DISPATCH
30 Emergency Call
Handling & 911
Dispatch
Police, Fire, &
EMS
Dispatching
Compliance &
Regulatory
Oversight
Training &
Quality
Assurance
Emergency
Preparedness &
Disaster
Response

Page 550 of 568 ends

WHAT SERVICES DO

THOSE COSTS

PROVIDE

CIVIC CENTER BUILDING MAINTENANCE AND

CORP YARD
31 Preventive & Routine
Maintenance
Facility Repairs &
Emergency Response
Capital Improvements
& Infrastructure
Upgrades
Custodial &
Groundskeeping
Services
Utility Costs
Security & Access
Control
Space Planning &
Office Relocations

Page 551 of 568 ends

WHAT SERVICES DO

THOSE COSTS

PROVIDE

INFORMATION TECHNOLOGY (IT)
32 Network &
Infrastructure
Management
Cybersecurity & Data
Protection
Help Desk & Technical
Support
Enterprise Applications
& Software
Management
IT Project
Management &
System Upgrades
Telecommunication &
Unified
Communications
Data Analytics

Page 552 of 568 ends

IMPLEMENTATION CONSIDERATIONS
33 •Consistency & Fairness
•The methodology must be rational and reasonable.
•Grant Compliance
•Ensure alignment with federal and state funding requirements. •Periodic Review
•Regular updates are needed to reflect changes in costs or organizational structure.

Page 553 of 568 ends

BUDGET PROCESS AND SCHEDULE
34

Page 554 of 568 ends

BUDGET

PROCESS
35 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)

Page 555 of 568 ends

QUESTIONS
36

Page 556 of 568 ends

Page 1 of 2 ends

Agenda Item No: 13.e.

MEETING DATE/TIME: 3/5/2025

ITEM NO: 2025-180

AGENDA SUMMARY REPORT
SUBJECT: Status Report on Emergency Contract with Diamond D Construction, LLC for the Emergency Repair of the Western Hills Mudslide at the City Water Tank (Pressure Zone 1-North, or PZ1-N) and Request for Authorization to Continue Work Under This Emergency Contract DEPARTMENT: Water Resources PREPARED BY: Sean White, Water Resources Director PRESENTER: Sage Sangiacomo, City Manager
ATTACHMENTS:

1. Resolution 2025-08 - Emergency Procurement for Mudslide at PZ1

2. Diamond D Estimate for PZ1

3. Purchae Order for Diamond D Slide
Summary: Council will receive a status report on the contract with Diamond D Construction for the emergency repair of the Western Hills mudslide at the City water tank and consider approving continued work.

Background: During the major rain event on February 4-5, a mudslide occurred in the western hills, settling at the base of a City water tank referred to at Pressure Zone 1-North (PZ1-N). Due to the muddy conditions, slope of the hillside, and specialized nature of the repairs, City crews determined that a professional contractor would be required to perform the work. Additionally, significant rain was forecast for the following days, causing concern that the water tank and hillside would potentially be compromised if emergency repairs did not commence immediately.

On February 19, 2025, City Council approved a Resolution approving the procurement without public bidding of construction services to repair the mudslide at the City water tank in the western hills (Attachment 1).

Discussion: Staff worked with the Procurement Department to assess availability and obtain proposals from local contractors. Diamond D Construction was available to begin immediately and was determined to be qualified to do the work (Attachments 2 and 3).

Work to temporarily remediate the site began on February 7th and was completed on February 12th. Work involved removing material at the toe of the slope that had built up against the tank and removing material perched immediately above the tank. Due to the extremely wet condition of the site, only material within the reach of an excavator could be graded or removed. A small ditch was also cut in the hillside above the tank to redirect runoff.

The slide area was then tarped to protect it from rainfall. City Staff also added jute netting to other portions of the site to further protect the hillside.

Once the area has dried further grading will be required.

To fully stabilize, this site will require a geotechnical investigation and plan, followed by extensive eatherwork.

Staff is requesting the Council's approval to continue using the emergency contract with Diamond D Construction, LLC.

Page 557 of 568 ends

Page 2 of 2 ends

Recommended Action: Receive report and approve the continued work on the emergency contract with Diamond D Construction for the emergency repair of the Western Hills mudslide at the City water tank PZI-N.

BUDGET AMENDMENT REQUIRED: TBD
CURRENT BUDGET AMOUNT:

PROPOSED BUDGET AMOUNT:

FINANCING SOURCE: Water Fund; 82027113-80230-18234
REVENUE: YES / No GRANT: YES / No
PREVIOUS CONTRACT/PURCHASE ORDER NO.: PO 48757-00
COORDINATED WITH: Sage Sangiacomo, City Manager; Sean White, Water Resources Director STRATEGIC PLAN (SP):

CLIMATE INITIATIVES (CI):

GENERAL PLAN ELEMENTS (GP):

Page 558 of 568 ends

Attachment 1

Page 559 of 568 ends

Page 560 of 568 ends

Attachment
2

Page 561 of 568 ends

Page 562 of 568 ends

! !""#$%
!$&!' !(

'
!
) *+, -
#/0
0/
12 #/0 *4
12

5 (. (. 3
+ (,+65 1
. 2 1 7+.+/ 00 08 9+8+ .+/.+0/)
.1 (+9.+0/:
.0)
;.5

/+.
+4./
+

5 +/<
96+0 ABCD
E F
G
=>?@

(

$- *
&! !H!$$

!-!
" IJJ
! - !#

&!% $! KLMNO
(,+65 8/ *+<.
.0:1 (9.1/.:"0.+0/ , 4 .
0.,4.)
+PIJ%JMO)JJ 0.,,4 0.,(+0
/. 0.,$+. 0.,*+<. QRSTSUVWSS
OJOL
<X 08 O MNYLYZJJ (!
( ( $
$ [LJ
"
!& (
&!$! KLMNO $- *
&!Z !\ MXX ] $"!-
&!$! KLMNO
5,*+.. JO:J[:OJOL *

&!:IJ]! :] J)JJJ !206

. !99 / !,, $090// Z
^+/< . !/
+,,8 "+/< X$"!

* "(Z$"! !"" "((
)
! ( !!' ($!
#"(! !) $# "(! !
"!$ !( !$ ] !(
!') X)J!$PIJ%JMO)JJJ PIJ%JMO)JJ _`a`bccde _a`da e c_`dfgdahaf`iaa j '$- ] &
$
**$
!
j (!( O:[:OL
Attachment 3

Page 563 of 568 ends

# $%

&!

!
'

!

"

("
!"

)!"

*
+,$-. &!
/

"
"

0
""
"

""!

!'
"
"

"
!

"%/
'

& ""
'

1

/(

"
"

2!1"%/
'
1 ("

"!

/
"

!"

"

#
!( +3
4 +
- 35 +$5
$13$ 35$))1 +$5
$-)333
-36-
43$

4)-36-

3
35&$
7 -)
-3 '

#

"
(

!#8
" &!
0

"
8 " 9

"(
'
'

0

!"

0

%1

"
1

#

!

0

:

"(
'

#

"
/
!
/!"

)
# &!

#
"
!

""
"
'
&!

!

;

"(
1
:"

'
/

7<

"
('

= 4 %
"
'

'

"

/'

" !"!

!

1"

(
1

"%'

# '('"

!#

2!
"'
!"
"
'

/' -
!"
"
'

2!

"

1
2!#
8!

"

(
#
!
#

"
'
#

/
/
! 0
/
( "#

8!

!

"!
#

/'/

7<

"
#

"
!"
"
'
!

"/'
'

"
:"!

'/

"

"
'

>
+-
-3

1

(
# /'1/
/
! "!

!
""!1 /

!
"
!
!"

!
"

)!"

(
/
"

0

!

!

" /

-

"!

!"
!
/

#

1

)!"

"
/
#
:

1

/#
#

:"

"

"!
#
?
-+,
-3

"

:

"
1 0

1

/

#
"!

#

0
"/
!

0
!
''
"
-

(

/
"!

# 1

0

"(
'
"!
"

:

#

#
"!

'

"(
"

A +9-$+$
-. 0
'

!

:"!
(

'

(
# /
B
-

!

"

! 0
/
""
"
/'"!

" 0
!
8 "
C )+
/

"
(' ""
#
("

(

""

""

/ "'
1

'1"%''#:'
:

"

< -9+-5-
-3

'

'
"1"1 '

1"

"!'1/
!1
0

18!

1# 1
'!

)!"

"

! #

!1

! "#
#!'
'
#
!

#
'!

1
' !

)!"

"
1

/

0

2!

/
"!

"

8!'

'

!
!

"

"!

0
"

1

"
"
1

'
C/
!((

!"
"(
'
#

#

1 (
!"

!"
# 1

/
2!

!
#

!
!

1 "!'1/
!1

(

""
'
"
6

'

)!"

"(

#

(#
"
"/

!#

!

1
!"

(#
/

"

6

"(
/

"""
"

)!"

#
* -+

'

:"

!
!

1

'
!#""

/
! 0
/
(
! '(
"

1/

(

#'
!

!#""/#
"

0
'

7 -$

!
(

!"
"

= )+-

!
"!

"

1#
#

1

1 "/
1
'

> -9)9
3

3

'

"" /
(
"/%

/
"

("
#

/

!
"" /

'

"

1
!"
1 #!

#

(

(

'(

'

"

/%
:
"

!
"(

/%
? 6-. 0

(
/""
"
1
1/%!"

#

!

/#
"
!

/(
'

(
!

'

"
'

0

"
/(
# #
"

1"(
1" "

/#

#
/(

!#

2!
#
"

1 "(
1""

1/

"
"

A -
)

-3

/

1/#
"
!
"""
/

1
:"!
(
(
!
" (('

'

/#
+
"!

Page 564 of 568 ends

Page 1 of 1 ends

Agenda Item No: 14.a.

MEETING DATE/TIME: 3/5/2025

ITEM NO: 2025-200

AGENDA SUMMARY REPORT
SUBJECT: Receive Updates on City Council Committee and Ad Hoc Assignments, and, if Necessary, Consider Modifications to Assignments and/or the Creation/Elimination of Ad Hoc(s).

DEPARTMENT: City Clerk PREPARED BY: Kristine Lawler, City Clerk PRESENTER: Mayor Crane and Various Councilmembers
ATTACHMENTS:

1. 2025 City Council Special Assignments and Ad Hocs
Summary: City Council members will provide reports and updates on their committee and ad hoc assignments. If necessary, the Council may consider modifications.

Background: City Council members are assigned to a number of committees and ad hoc activities. These assignments are included as Attachment 1.

Discussion: Previously, the City Council discussed having more time allocated to reporting on committee and ad hoc activities. Often, the Council Reports section of the regular agenda is rushed due to impending business (i.e., public hearings), and not enough time is afforded for reports beyond community activities.

In an effort to foster regular updates on committee and ad hoc assignments, this item is being placed on the agenda to provide the City Council members an expanded opportunity to report on assignments and modify assignments as necessary.

Recommended Action: Receive report(s). The Council will consider modifications to committee and ad hoc assignments along with the creation/elimination ad hoc(s).

BUDGET AMENDMENT REQUIRED: No
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
DIVERSITY-EQUITY INITIATIVES (DEI): N/A
CLIMATE INITIATIVES (CI): N/A
GENERAL PLAN ELEMENTS (GP): N/A

Page 565 of 568 ends

2025 CITY COUNCIL SPECIAL ASSIGNMENT LIST

LOCAL / UKIAH VALLEY MTG DATE/TIME MEETING LOCATION MAILING ADDRESS/CONTACT COMMITTEE FUNCTION ASSIGNED TO PRINCIPAL STAFF SUPPORT City Broadband Project TBD TBD
Civic Center300 Seminary Ave.Ukiah, CA 95482
to evaluate the Request for Proposal (RFP) for the Internet Service Provider (ISP) for the California's Public Utilities Commission (CPUC) Last Mile Broadband Orozco Jim Robbins, Grants Manager, 463-6708; [email protected] Investment Oversight Committee Varies
Civic Center 300 Seminary Ave. Ukiah, CA 95482
Civic Center300 Seminary Ave.Ukiah, CA 95482
Reviews City investments, policies, and strategies
CraneOrozco - Alternate Alan Carter, Treasurer
Dan Buffalo, Director of Finance; 463-6220 [email protected] Disaster Council
Shall meet a minimum of once a year at a time and place designated upon call of the chair Place designated upon call of the chair or, if she/he is unavailable or unable to call such meeting, the first vice chair and then the City Manager or her/his designee.

Office of Emergency Management
300 Seminary Ave. Ukiah, CA 95482467-5720 - Traci Boyl
Develop any necessary emergency and mutual aid plans, agreements, ordinances, resolutions, rules, and regulations.

OrozcoCriss - Alternate
Traci Boyl, City Manager's Office Management Analyst; 467-5720; [email protected] Greater Ukiah Business & Tourism Alliance (GUPTA)
4th Monday of month, 10 a.m.
200 S School St.Ukiah, CA 95482
200 S School St.Ukiah, CA 95482
Promotes tourism and works to strengthen and promote the historic downtown and businesses within the greater Ukiah area
Marianne Davison - Community Services Department Staff Orozco - Alternate Shannon Riley, Deputy City Manager; 467-5793 [email protected] Mendocino County Inland Water and Power Commission (IWPC) 2nd Thursday of month, 6:00 p.m.

Civic Center 300 Seminary Avenueconference room 5
IWPC Staff P.O. Box 1247Ukiah, CA 95482391-7574 - Candace Horsley Develops coordination for water resources and current water rights: Potter Valley project - Eel River Diversion RodinOrozco - Alternate
Sean White, Director of Water Resources; 463-5712 [email protected] North Coast Opportunities (NCO) 4th Wednesday of month, 2 p.m. Alternating locations - Ukiah and Lakeport Governing Board Chair North Coast Opportunities413 North State StreetUkiah, CA 95482 Assist low income and disadvantaged people to become self reliant Neil Davis Neil Davis, Community Services Director; [email protected] Sun House Guild ex officio 2nd Tuesday of month, 4:30 p.m. Sun House 431 S. Main St. Ukiah, CA 431 S. Main Street Ukiah, CA 95482 467-2836 Support and expand Grace Hudson Museum Orozco, Sher Neil Davis - Alternate David Burton, Museum Director; 467-2836 [email protected] Ukiah Valley Basin Groundwater Sustainability Agency (GSA) 2nd Thursday of month, 1:30 p.m.

Board of Supervisors Chambers; 501 Low Gap Road Ukiah, CA County Executive Office501 Low Gap Rd., Rm. 1010Ukiah, CA 95482463-4441 GSA serves as the Groundwater Sustainability Agency in the Ukiah Valley basin
CraneN/A - Alternate
Sean White, Director of Water Resources; 463-5712 [email protected]

MENDOCINO COUNTY MTG DATE/TIME MEETING LOCATION MAILING ADDRESS/CONTACT COMMITTEE FUNCTION ASSIGNED TO PRINCIPAL STAFF SUPPORT City Selection Committee Called as required by the Clerk of the Board BOS Conference Room 501 Low Gap Rd. Rm. 1090 Ukiah, CA C/O: BOS 501 Low Gap Rd., Rm 1090 Ukiah, CA 95482 463-4441 Makes appointments to LAFCO and Airport Land Use Commission (Mayor - Primary; Vice Mayor - Alternate) Mayor Crane Vice Mayor Sher Kristine Lawler, City Clerk; 463-6217 [email protected] Economic Development & Financing Corporation (EDFC)
2nd Thursday of month, 2:00 p.m.

Primarily 631 S. Orchard Street (location varies)
Executive Director631 South Orchard AvenueUkiah, CA 95482467-5953 Multi-agency co-op for economic development and business loan program Riley (appointed 12/19/18) Shannon Riley, Deputy City Manager; 467-5793 [email protected] Library Advisory Board
3rd Wednesdays of alternate months; 1:00
p.m.

Various Mendocino County Libraries Ukiah County Library 463-4491 Review library policy and activities Sher Rodin - Alternate Kristine Lawler, City Clerk; 463-6217; [email protected] Mendocino County 1st District Liaison Monthly; TBD
Civic Center Annex conference room #5 411 West Clay St. Ukiah, CA 95482 Civic Center300 Seminary Ave.Ukiah, CA 95482
To coordinate activities and policy development with the City's 1st District Supervisor Crane Rodin - Alternate
Sage Sangiacomo, City Manager; 463-6221; [email protected] Mendocino County 2nd District Liaison 1st Wednesdays of month, 8:00 a.m.

Civic Center Annex conference room #5 411 West Clay St. Ukiah, CA 95482 Civic Center300 Seminary Ave.Ukiah, CA 95482
To coordinate activities and policy development with the County's 2nd District Supervisor
CrissRodin - Alternate
Shannon Riley, Deputy City Manager;467-5793 [email protected] Mendocino Council of Governments (MCOG)
1st Monday of month, 1:30 p.m.

Board of Supervisors Chambers 501 Low Gap Road Ukiah, CA Executive Director
367 N. State Street, Ste. 206 Ukiah, CA 95482463-1859
Plan and allocate State funding, transportation, infrastructure and project County wide Criss Sher - Alternate
Tim Eriksen, Public Works Director/City Engineer;
463-6280 [email protected]
Mendocino County Airport Land Use Commission As needed
BOS Conference Room 501 Low Gap Rd., Rm. 1090, Ukiah, CA Mendocino County Executive Office 501 Low Gap Rd. Rm. 1010 Ukiah, CA 95482 To formulate a land use compatibility plan, provide for the orderly growth of the airport and the surrounding area, and safeguard the general welfare of the inhabitants within the vicinity Liaisons: Owen/Schlatter
Greg Owen, Airport Manager; 467-2855; [email protected] Craig Schlatter, Director of Community Development; 463-6219; [email protected] Mendocino County Local Area Formation Commission (LAFCO) 1st Monday of month, 9:00 a.m. Board of Supervisors Chambers Executive Director200 S. School Street, Ste. 2 Ukiah, CA 95482463-4470 Required by legislation - planning spheres of influence, annexation, service areas, and special districts RodinCrane - Alternate for both city seat
members on Commission
Craig Schlatter, Director of Community Development; 463-6219; [email protected] Updated: 2/10/2025

Page 566 of 568 ends

2025 CITY COUNCIL SPECIAL ASSIGNMENT LIST

MENDOCINO COUNTY
Continued MTG DATE/TIME MEETING LOCATION MAILING ADDRESS/CONTACT COMMITTEE FUNCTION ASSIGNED TO PRINCIPAL STAFF SUPPORT Mendocino Solid Waste Management Authority (MSWMA)
3rd Thursday of every other month (varies), 10:00 a.m.

Willits Council Chambers
Solid Waste Director3200 Taylor DriveUkiah, CA 95482468-9710 County-wide Solid Waste JPA Crane Sher - Alternate Tim Eriksen, Public Works Director/City Engineer; 463-6280 [email protected] Mendocino Transit Authority (MTA) Board of Directors
Last Wednesday of month, 1:30 p.m.

Alternating locations - Ukiah Conference Center or Fort Bragg, or Point Arena Executive Director
241 Plant RoadUkiah, CA 95482462-1422
County-wide bus transportation issues and funding Sher Rodin - Alternate Tim Eriksen, Public Works Director/City Engineer; 463-6280 [email protected] Mendocino Youth Project JPA Board of Directors
3rd Wednesday of month, 7:45 a.m. 776 S. State Street Conference Room Mendocino Co. Youth Project776 S. State Street, Ste. 107Ukiah, CA 95482 707-463-4915 Targets all youth with a focus on drug and alcohol prevention, healthy alternatives and empowering youth to make healthy choices Criss Max Brazill, Admin Lieutenant - Alternate
Cedric Crook, Police Chief; 463-6771; [email protected] Russian River Flood Control District
(RRFCD) Liaison
1st Monday of month, 5:30 p.m.
151 Laws Ave.,Suite D Ukiah, CA
151 Laws Ave., Ukiah, CA 95482; [email protected]; 462-5278 Proactively manage the water resources of the upper Russian River for the benefit of the people and environment of Mendocino County White/Orozco Sean White, Director of Water Resources; 463-5712 [email protected] Ukiah Players Theater Board of Directors
3rd Tuesday of month, 6:00 p.m
1041 Low Gap Rd Ukiah, CA 95482 462-1210
1041 Low Gap RdUkiah, CA 95482462-1210
To oversee the activities, organization and purpose of the Ukiah Players Theater Greg Owen, Airport Manager(appointed 12/19/18)
Kristine Lawler, City Clerk; 463-6217 [email protected] Ukiah Unified School District (UUSD) Committee Quarterly 511 S. Orchard, Ste. D Ukiah, CA 95482 511 S. Orchard Ukiah, CA 95482 Information exchange with UUSD Board Chair, Mayor, Superintendent, and City Manager Orozco, Criss Sage Sangiacomo, City Manager Cedric Crook, Police Chief Sage Sangiacomo, City Manager; 463-6221 [email protected]

REGIONAL MTG DATE/TIME LOCATION MAILING ADDRESS/CONTACT COMMITTEE FUNCTION ASSIGNED TO PRINCIPAL STAFF SUPPORT Great Redwood Trail Agency (GRTA) Bi-monthly, 3rd Thursdays, 10:30 a.m. Various Locations - announced 419 Talmage Road, Suite M Ukiah, CA 95482 463-3280 Provides a unified and revitalized rail infrastructure meeting the freight and passenger needs of the region Rodin Sher- Alternate Neil Davis, Community Services Director 467-5764 [email protected] League of California Cities Redwood Empire Legislative Committee Prior to Division Meetings, meets 3x in person and then via conference call Various locations that are announced
Redwood Empire League President; Public Affairs Program Manager (916) 658-8243 Elected city officials and professional city staff attend division meetings throughout the year to share what they are doing and advocate for their interests in Sacramento OrozcoCriss - Alternate
Sage Sangiacomo, City Manager; 463-6221 [email protected] Russian River Watershed Association (RRWA)
4th Thursday of month, 9:00 a.m. (only 5 times a year)
Windsor Town Hall9291 Old Redwood Hwy, #400Windsor, CA 95492707-838-1000 Russian River Watershed Association 2235 Mercury Way, Suite 105Santa Rose, CA [email protected] 707-508-3670 (message only) Consider issues related to Russian river - plans projects and funding requests RodinSher - Alternate
Tim Eriksen, Public Works Director/City Engineer;
463-6280 [email protected]
Northern California Power Agency (NCPA) - Commission
4th Thursday of month, 9:00 a.m. (see NCPA calendar)
Roseville, CA and other locations
651 Commerce Drive Roseville, CA 95678916-781-4202
Pool of State and local power utilities developing and operating power generation, providing scheduling and related energy services and providing regulatory and legislative support.

Crane - Commissioner Sher - City Council Alternate Sauers - Alternate and Commissioner in absence of Commissioner Crane
Cindi Sauers - Electric Utility Director;463-6286 [email protected] Northern California Power Agency (NCPA) – Lodi Energy Center (LEC) Appointment 2nd Monday of month, 10:00 AM Lodi, CA and other locations 651 Commerce DriveRoseville, CA 95678916-781-4299
Committee oversees the operation, maintenance and expenditures of the LEC 300 MW generating project.

Sauers – Project Participate Appointee
Cindy Sauers, Electric Utility Director,463‐6286, [email protected] Transmission Agency of Northern California (TANC)
4th Wednesday of month, 10 a.m. 35 Iron Point Circle Suite 225 Folsom, CA 35 Iron Point Cir #225Folsom, CA 95630916-852-1673; [email protected] Provide electric transmission to its Member utilities through transmission line ownership or contract arrangements.

CraneSauers - Alternate
Cindi Sauers - Electric Utility Director;463-6286 [email protected]

STANDING COMMITTEES MTG DATE/TIME LOCATION MAILING ADDRESS/CONTACT COMMITTEE FUNCTION ASSIGNED TO PRINCIPAL STAFF SUPPORT Diversity and Equity TBD Virtual Meeting Room (link to be created) Civic Center 300 Seminary Ave. Ukiah, CA 95482 Improve diversity and equity in the City’s workforce and municipal services Orozco/Criss Traci Boyl, City Manager's Office Management Analyst; 467-5720; [email protected] Fire Executive Committee
2nd Tue, every other month beginning in January; 5:00 p.m.

Ukiah Valley Conference Center,200 S. School Street Ukiah, CA Civic Center300 Seminary Ave.Ukiah, CA 95482 [email protected] Per the recently adopted agreement between the City of Ukiah and the Ukiah Valley Fire Protection District Orozco/SherAlternates: Criss
Doug Hutchison, Fire Chief; 463-6263; [email protected] Countywide Oversight Board to the RDA Successor Agencies 4th Thursday of January, 4:00 p.m.; meets annually
Ukiah Valley Conference Center,200 S. School Street Ukiah, CA City of UkiahATTN: City Clerk300 Seminary Ave.Ukiah, CA 95482 Oversee and direct the Successor Agencies of the former redevelopment agencies Crane Dan Buffalo, Director of Finance; 463‐6220 [email protected] Lawler, City Clerk; 463‐6217, [email protected] Water Executive Committee(Ukiah Valley Water Authority) 1st Tue of each month
at 6:00 p.m.

Ukiah Valley Conference Center,200 S. School Street Ukiah, CA City of UkiahATTN: Sean White300 Seminary Ave.Ukiah, CA 95482 Oversight of UVWA; set annual budget for the combined water system; Manage rates and collect levies; modify existing water rights for the provision of water service; mediation and dispute resolution; Crane/Orozco Sean White, Director of Water Resources; 463-5712 [email protected] Updated: 2/10/2025

Page 567 of 568 ends

COMMITTEE ASSIGNED TO PRINCIPAL STAFF SUPPORT
Electric Grid Operational Improvements Crane/Orozco Cindy Sauers, Electric Utility Director; 463-6286 [email protected]
Trench Cut Policy Development Crane Tim Eriksen, Public Works Director/City Engineer; 463-6280 [email protected]
Advance Planning & Policy for Annexation
Applications Crane/Rodin
Craig Schlatter, Community Development Director
463-6219 [email protected]
UVSD/ City Relations
Ad hoc committee to address specific issues with the Ukiah Valley Sanitation District, including discussion of overall sewer system service delivery policies, operating policy revisions, potential revisions to the current Operating Agreement, and cost sharing
Crane/Orozco
Dan Buffalo, Director of Finance;
463‐6220 [email protected]
Sean White, Water Resources Director
463‐5712 [email protected]
Orr Street Bridge Corridor Rodin/Sher Tim Eriksen, Public Works Director/City Engineer; 463-6280 [email protected]
Complete Streets Rodin/Crane
Tim Eriksen, Public Works Director/City Engineer;
463-6280 [email protected]
Shannon Riley, Deputy City Manager
467-5793 [email protected]
Neil Davis, Community Services Director
467-5764 [email protected]
Special Districts (Water District Consolidation) Orozco/Crane Shannon Riley, Deputy City Manager 467‐5793 [email protected]
Corp Yard Planning Crane/Orozco Jason Benson, Senior Civil Engineer 463‐6284 [email protected]
Mendocino County Courthouse Project and Reuse Sher/Orozco Shannon Riley, Deputy City Manager 467‐5793 [email protected]
Climate Action Plan
Will coordinate with the Community Development Director to identify and assign representation to each of the identified categories, and also coordinate with the Community
Development Director and the Climate Action Plan Working Group related to other outreach efforts during the
development of the draft municipal Climate Action Plan related to the 2040 General Plan
Sher/Criss Craig Schlatter, Community Development Director 463-6219 [email protected]
City's 150-Year Anniversary Planning Orozco/Rodin Shannon Riley, Deputy City Manager 467‐5793 [email protected]
Zoning Reform
Function is to explore creation of a new ministerial zoning permit and identify additional zoning streamlining and reform efforts to provide better and more consistent development outcomes
Crane/Orozco
Craig Schlatter, Community Development Director
463-6219 [email protected]
Community Health Needs Assessment (CHNA)
Steering Committee
assist in the creation of the 2025 CHNA Report for the
communities served by the three Adventist Health hospitals in Mendocino County. providing insight, identifying, gathering and analyzing the health needs of our community. Additionally Rodin/Sher
Jeremy Malin, NP
Director of Community Health Analytics
Adventist Health Howard Memorial
Adventist Health Ukiah Valley
Adventist Health Mendocino Coast
978-289-3330; [email protected]
Parks & Recreation Special District Exploration Rodin/Orozco Neil Davis, Community Services Director 467-5764 [email protected]
Downtown Zoning code Crane/Rodin Craig Schlatter, Community Development Director 463-6219 [email protected]
Tourism Advisory Committee Rodin/Sher Shannon Riley, Deputy City Manager 467‐5793 [email protected]
City Council Handbook Review and Update Sher Kristine Lawler, City Clerk 463‐6217; [email protected]
2025 AD HOC COMMITTEES
Updated: 2/10/2025

Page 568 of 568 ends

Ukiah City CouncilMarch 5, 2025

Ukiah City Council
March 5, 2025