Agenda packet — Ukiah City Council, January 21, 2026 (part 6 of 6)

NOTE 10 – RISK MANAGEMENT (CONTINUED)
CIRA Equity, June 30, 2024
Total assets $ 91,609,051
Total deferred outflows of resources 1,415,965
Total liabilities 61,999,475
Total deferred inflow of resources 466,281
Members' equity $ 30,559,260
Net operating revenues $ 54,895,825
Total operating expenses 51,310,598
Operating income (loss) $ 3,585,227
REMIF and CIRA issues separate audited financial reports, which for June 30, 2025 were not available at the time of publication of the City’s Annual Comprehensive Financial Report. Copies of those reports may be obtained from REMIF and CIRA at 2330 East Bidwell Suite 150, Folsom, CA 95630. [THIS AREA LEFT BLANK INTENTIONALLY]
67 Attachment 1

Page 743 of 895 ends

NOTE 11 – PUBLIC EMPLOYEE RETIREMENT PLAN

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

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

Benefits Provided
The Plan provides service retirement and disability benefits, annual cost of living adjustments and death benefits to plan members, who must be public employees and beneficiaries. Benefits are based on years of credited service, equal to one year of full time employment. Classic members and PEPRA Safety members with five years of total service are eligible to retire at age 50 with statutorily reduced benefits. PEPRA Miscellaneous members with five years of total service are eligible to retire at age 52 with statutorily reduced benefits. All members are eligible for non-duty disability benefits after five years of service. The death benefit is the Basic Death Benefit. The cost of living adjustments for each plan are applied as specified by the Public Employees’ Retirement Law. The Plans’ provisions and benefits in effect at June 30, 2025, are summarized as follows:

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

8.99% 8.99% 14.5% 14.5%
Required employer contribution
rates

26.29% 29.3% 14.72% 14.72%
68 Attachment 1

Page 744 of 895 ends

NOTE 11 – PUBLIC EMPLOYEE RETIREMENT PLAN (CONTINUED)
Contributions
Section 20814(c) of the California Public Employees’ Retirement Law requires that the employer contribution rates for all public employers be determined on an annual basis by the CalPERS actuary and shall be effective on the July 1 following notice of a change in the rate. Contribution rates for the employer rate plans are determined through the CalPERS’ annual actuarial valuation process. Each employer rate plan’s actuarially determined rate is based on the estimated amount necessary to pay the employer rate plan’s allocated share of the cost of benefits earned by employees during the year, and any unfunded accrued liability. The City of Ukiah is required to contribute the difference between the actuarially determined rate and the contribution rate of employees. The City of Ukiah’s contributions to the risk pools in the Plan for the year ended June 30, 2025, were as follows:

Contributions
Miscellaneous Risk Pool $0
Safety Risk Pool 1,329,856
Total contributions $1,329,856
Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions As of June 30, 2025, City of Ukiah reported net pension liabilities for its proportionate shares of the net pension liability of each risk pool as follows:

Proportionate
Share of Net
Pension Liability
Miscellaneous Risk Pool $0
Safety Risk Pool 7,245,596
Total net pension liability $7,245,596
* The proportionate share of the total NPL to each of the enterprise and internal service funds is not being allocated because it is deemed to have an immaterial effect on the financial statements.

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

The City of Ukiah’s proportionate share of the net pension liability as of June 30, 2023, the valuation date, was calculated as follows:
69 Attachment 1

Page 745 of 895 ends

NOTE 11 – PUBLIC EMPLOYEE RETIREMENT PLAN (CONTINUED)
In determining an employer’s proportionate share, the employer rate plans included in the Plan were assigned to either the Miscellaneous or Safety risk pool. Estimates of the total pension liability and the fiduciary net position were first determined for the individual rate plans and each risk pool as of the valuation date, June 30, 2023. Each employer rate plan’s fiduciary net position was subtracted from its total pension liability to obtain its net pension liability as of the valuation date. The City of Ukiah’s proportionate share percentage for each risk pool at the valuation date was calculated by dividing the City of Ukiah’s net pension liability for each of its employer rate plans within each risk pool by the net pension liability of the respective risk pool as of the valuation date.

The City of Ukiah’s proportionate share of the net pension liability as of June 30, 2024, the measurement date, was calculated as follows:

Each risk pool’s total pension liability was computed at the measurement date, June 30, 2024, by applying standard actuarial roll-forward methods to the total pension liability amounts as of the valuation date. The fiduciary net position for each risk pool at the measurement date was determined by CalPERS’ Financial Office. The net pension liability for each risk pool at June 30, 2024, was computed by subtracting the respective risk pool’s fiduciary net position from its total pension liability.

The individual employer risk pool’s proportionate share percentage of the total pension liability and fiduciary net position as of June 30, 2024, was calculated by applying City of Ukiah’s proportionate share percentage as of the valuation date (described above) to the respective risk pool’s total pension liability and fiduciary net position as of June 30, 2024, to obtain the total pension liability and fiduciary net position as of June 30, 2024. The fiduciary net position was then subtracted from total pension liability to obtain the net pension liability as of the measurement date.

The City of Ukiah’s proportionate share percentage of the net pension liability for each risk pool as of June 30, 2023, and June 30, 2024, was as follows:

Safety
Risk Pool
Proportion at measurement date – June 30, 2023 0.103201% Proportion at measurement date – June 30, 2024 0.099380% Change – increase (decrease) (0.003821)%
70 Attachment 1

Page 746 of 895 ends

NOTE 11 – PUBLIC EMPLOYEE RETIREMENT PLAN (CONTINUED)
For the year ended June 30, 2025, the City of Ukiah recognized pension expense of $2,576,148. At June 30, 2025, the City of Ukiah reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:

Deferred Outflows of
Resources
Deferred Inflows of
Resources
Differences between Expected and Actual
Experience $1,603,375 ($52,733)
Changes of Assumptions 489,638 0
Net Difference between Projected and Actual
Earnings on Pension Plan Investments 1,189,142 0
Adjustment due to Differences in Proportions 1,506,542 0 Differences between Actual and Required
Contributions 0 (2,792,900)
Contributions after Measurement Date 1,329,856 0
Total $6,118,553 ($2,845,633)
Amounts other than contributions subsequent to the measurement date reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:

Measurement Date
June 30:

Deferred
Outflows/(Inflows)
of Resources
2025 $375,339
2026 2,205,313
2027 (250,936)
2028 (386,652)
2029 0
Thereafter 0
Total 1,943,064
71 Attachment 1

Page 747 of 895 ends

NOTE 11 – PUBLIC EMPLOYEE RETIREMENT PLAN (CONTINUED)
Actuarial Assumptions
The total pension liabilities in the June 30, 2024 actuarial valuations were determined using the following actuarial assumptions:

Safety
Valuation Date June 30, 2023
Measurement Date June 30, 2024
Actuarial Cost Method Entry Age Normal
Actuarial Assumptions:

Discount Rate 6.90%
Inflation 2.30%
Payroll Growth 2.80%
Projected Salary Increase (1) Varies By Age &
Length of Service
Investment Rate of Return (2) 6.80%
Mortality Rate Table (3) Derived using CalPERS’
Membership Data for all
Funds
(1) Depending on age, service and type of employment
(2) Net of Pension Plan Investment and Administrative Expenses; includes Inflation (3) The mortality table was developed based on CalPERS-specific data. The rates incorporate Generational Mortality to capture ongoing morality improvement using 80% of Scale MP 2020 published by the Society of Actuaries. For more details, please refer to the 2021 experience study report that can be found on the CalPERS website.

Discount Rate
The discount rate used to measure the total pension liability was 6.90%. To determine whether the municipal bond rate should be used in the calculation of a discount rate for the Plan, CalPERS stress tested employer rate plans within the Plan that would most likely result in a discount rate that would be different from the actuarially assumed discount rate. Based on the testing, none of the tested employer rate plans run out of assets. Therefore, the current 6.90% discount rate is adequate and the use of the municipal bond rate calculation is not necessary. The stress test results are presented in a detailed report, GASB Statements 67 and 68 Crossover Testing Report for Measurement Date June 30, 2024 based on June 30, 2023 Valuations, that can be obtained from the CalPERS website.

According to Paragraph 30 of GASB 68, the long-term discount rate should be determined without reduction for pension plan administrative expense. For the CalPERS Plan, the 6.80% investment return assumption used in this accounting valuation is net of administrative expenses. Administrative expenses are assumed to be 10 basis points.

An investment return excluding administrative expenses would have been 6.90%. Using this lower discount rate has resulted in a slightly higher total pension liability and net pension liability. CalPERS checked the materiality threshold for the difference in calculation and did not find it to be a material difference. 72 Attachment 1

Page 748 of 895 ends

NOTE 11 – PUBLIC EMPLOYEE RETIREMENT PLAN (CONTINUED)
The long-term expected rate of return on pension plan investments was determined using a building-block method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class.

In determining the long-term expected rate of return, CalPERS took into account long-term market return expectations as well as the expected pension fund cash flows. Projected returns for all asset classes are estimated and, combined with risk estimates, are used to project compound (geometric) returns over the long term. The discount rate used to discount liabilities was informed by the long-term projected portfolio return.

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

Asset Class
Assumed
Asset
Allocation
Real
Return 1,2
Global Equity - Cap-weighted 30.00% 4.54%
Global Equity - Non-Cap-weighted 12.00% 3.84%
Private Equity 13.00% 7.28%
Treasury 5.00% 0.27%
Mortgage-backed Securities 5.00% 0.50%
Investment Grade Corporates 10.00% 1.56%
High Yield 5.00% 2.27%
Emerging Market Debt 5.00% 2.48%
Private Debt 5.00% 3.57%
Real Assets 15.00% 3.21%
Leverage (5.00%) (0.59%)
(1) An expected price inflation of 2.3% used for this period. (2) Figures are based on 2021-22 Asset Liability Management study.

Sensitivity of the City of Ukiah’s Proportionate Share of the Net Pension Liability to Changes in the Discount Rate
The following presents the City of Ukiah’s proportionate share of the net pension liability of the each risk pool as of the measurement date, calculated using the discount rate, as well as what the City of Ukiah’s proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1 percentage-point lower or 1 percentage-point higher than the current rate:

Discount Rate
-1% (5.90%)
Current Discount
Rate (6.90%)
Discount Rate
+1% (7.90%)
City of Ukiah’s proportionate
share of the Safety Risk
Pool’s net pension liability
$18,727,187 $7,245,596 ($2,144,732)
73 Attachment 1

Page 749 of 895 ends

NOTE 11 – PUBLIC EMPLOYEE RETIREMENT PLAN (CONTINUED)

AGENT MULTIPLE-EMPLOYER DEFINED BENEFIT PENSION PLAN (MISCELLANEOUS) Plan Descriptions
All qualified permanent and probationary employees are eligible to participate in the City’s separate Miscellaneous Plan, an agent multiple-employer defined benefit pension plan administered by the California Public Employees’ Retirement System (CalPERS), which acts as a common investment and administrative agent for its participating member employers. Benefit provisions under the Plan are established by State statute and Local Government resolution. CalPERS issues publicly available reports that include a full description of the pension plans regarding benefit provisions, assumptions and membership information that can be found on the CalPERS website.

Benefits Provided
The Plan is an agent multiple-employer defined benefit pension plan administered by the California Public Employees’ Retirement System (CalPERS). A full description of the pension plan regarding number of employees covered, benefit provisions, assumptions (for funding purposes but not accounting purposes), and membership information are listed in the plan’s June 30, 2024 Annual Actuarial Valuation Report. Details of the benefits provided can be obtained in Appendix B of the actuarial valuation report. This report is a publicly available valuation report that can be obtained at CalPERS’ website under Forms and Publications.

The Plan’s provisions and benefits in effect at June 30, 2025, are summarized as follows:

Employees Covered
At June 30, 2025, the following employees were covered by the benefit terms for the Plan:

Benefits Provided
Miscellaneous
Hire Date Prior to January 31, 2013 On or after January 1, 2013 Benefit formula 2.7% @ 55 2% @ 62
Benefit vesting schedule 5 years service
Retirement age 55 62
Monthly benefits as a % of eligible compensation
Retired employee contribution rates 8.00% 8.00%
Required employer contribution rates 12.550% 14.500%
Depending on years of service
Employees Covered by Plan
Active 183
Transferred 36
Separated 125
Retired and beneficiaries 205
Contributions
Section 20814(c) of the California Public Employees’ Retirement Law (PERL) requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. The total plan contributions are determined through CalPERS’ annual actuarial valuation process. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The employer is required to contribute the difference between the actuarially determined rate and the contribution rate of employees. Employer contribution rates may change if plan contracts are amended. It is the 74 Attachment 1

Page 750 of 895 ends

NOTE 11 – PUBLIC EMPLOYEE RETIREMENT PLAN (CONTINUED)
responsibility of the employer to make necessary accounting adjustments to reflect the impact due to any Employer-Paid Member Contributions or situations where members are paying a portion of the employer contribution.

Net Pension Liability
The City’s net pension liability for the Plan is measured as the total pension liability, less the pension plan’s fiduciary net position. The net pension liability of the Plan is measured as of June 30, 2023, using an annual actuarial valuation as of June 30, 2023 rolled forward to June 30, 2024 using standard update procedures. A summary of principal assumptions and methods used to determine the net pension liability is shown below.

Actuarial Assumptions
The total pension liabilities in the June 30, 2024 actuarial valuations were determined using the following actuarial assumptions:

Actuarial Assumptions
Miscellaneous
Valuation date 6/30/2023
Measurement 6/30/2024
Actuarial cost method Entry-age normal
Discount rate 6.80%
Inflation 2.30%
Projected salary increase Varies by age and length of service Mortality (1) Derived from CalPERS membership data for all funds (1) The mortality table used was developed based on CalPERS specific data. The probabilities of mortality are based on the 2017 CalPERS Experience Study for the period from 1997 to 2015. Pre-retirement and post-retirement mortality rates include 15 years of projected mortality improvement using 90% of Scale MP-2016 published by the Society of Actuaries. For more details on this table, please refer to the CalPERS Experience Study and Review of Actuarial Assumptions report form December 2017 that can be found on the CalPERS website.

Discount Rate
The discount rate used to measure the total pension liability is 6.90 percent. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current member contribution rates and that contributions from employers will be made at statutorily required rates, actuarially determined. Based on those assumptions, the Plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on plan investments was applied to all periods of projected benefit payments to determine the total pension liability.

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

In determining the long-term expected rate of return, CalPERS considered both short-term and long-term market return expectations as well as the expected pension fund cash flows. Using historical returns of all the funds’ asset classes, expected compound (geometric) returns were calculated over the short-term (first 10 years) and the longterm (11+ years) using a building-block approach. Using the expected nominal returns for both short-term and 75 Attachment 1

Page 751 of 895 ends

NOTE 11 – PUBLIC EMPLOYEE RETIREMENT PLAN (CONTINUED)
long-term, the present value of benefits was calculated for each fund. The expected rate of return was set by calculating the rounded single equivalent expected return that arrived at the same present value of benefits for cash flows as the one calculated using both short-term and long-term returns. The expected rate of return was then set equal to the single equivalent rate calculated above and adjusted to account for assumed administrative expenses.

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

Page 752 of 895 ends

NOTE 11 – PUBLIC EMPLOYEE RETIREMENT PLAN (CONTINUED)
Changes in Net Pension Liability
The changes in the Net Pension Liability for the Miscellaneous Plan recognized over the measurement period.

Total Pension
Liability
(a)
Plan Fiduciary
Net Position
(b)
Net Pension
Liability/(Asset)
(a)-(b)
Balance at June 30, 2023 $ 115,050,773 $ 103,043,739 $ 12,007,034 Beginning of Year Adjustment - - - Adjusted Balance at June 30, 2023 $ 115,050,773 $ 103,043,739 $ 12,007,034 Changes Recognized for the Measurement Period:

Service Cost 2,712,920 2,712,920
Interest on Total Pension Liability 7,911,801 7,911,801 Changes of Benefit Terms - - Changes of Assumptions - - Differences Between Expected and Actual Experience 1,343,019 1,343,019 Net Plan to Plan Resource Movement - - - Contribution - Employer - 1,950,462 (1,950,462) Contribution - Employees - 1,212,797 (1,212,797)
Net Investment Income - 9,684,886 (9,684,886)
Benefits Payments, Including Refunds of Employee
Contributions (6,172,942) (6,172,942) - Administrative Expense - (83,847) 83,847 Other Miscellaneous Income (Expense) - - - Net Changes During 2023-2024 5,794,798 6,591,356 (796,558) Balance at June 30, 2024 $ 120,845,571 $ 109,635,095 $ 11,210,476 Sensitivity of the Net Pension Liability to Changes in the Discount Rate The following presents the net pension liability of the Plan as of the measurement date, calculated using the discount rate of 6.90 percent, as well as what the net pension liability would be if it were calculated using a discount rate that is 1 percentage point lower (5.90 percent) or 1 percentage-point higher (7.90 percent) than the current rate:

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

5.90% 6.90% 7.90%
Plan's Net Pension Liability/(Asset) 26,747,749 $ $ 11,210,476 $ (1,671,708) Pension Plan Fiduciary Net Position
Detailed information about each pension plan’s fiduciary net position is available in the separately issued CalPERS financial reports.

Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions For the year ended June 30, 2025, the City recognized pension expense for the Miscellaneous Plan of $4,087,803. At June 30, 2025, the City reported deferred outflows of resources and deferred inflows of resources for the miscellaneous Plan from the following sources
77 Attachment 1

Page 753 of 895 ends

NOTE 11 – PUBLIC EMPLOYEE RETIREMENT PLAN (CONTINUED)
Deferred
Outflows of
Resources
Deferred
Inflows of
Resources
Pension contributions subsequent to measurement date $ 2,044,952 -$ Changes of assumptions 292,227 - Difference between actual and expected experience 1,118,300 (114,304) Net differences between projected and actual earnings on plan investments 2,092,973 - Total $ 5,548,452 $ (114,304)
$2,044,952 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2026. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:

Measurement Periods
Ended June 30:

Deferred
Outflows/(Inflows)
of Resources
2025 $ 900,790
2026 3,171,548
2027 (146,651)
2028 (536,490)
2029 - Therafter -
Payable to the Pension Plan
At June 30, 2025, the City reported a payable of $ -0- for the outstanding amount of contributions to the pension plan required for the year ended June 30, 2025.
[THIS AREA LEFT BLANK INTENTIONALLY]
78 Attachment 1

Page 754 of 895 ends

NOTE 12 – JOINT VENTURES
The City of Ukiah participates in several joint ventures that involve shared governance, financial responsibilities, and operational collaboration with other entities. These joint ventures provide essential services and infrastructure to the City and its residents.

Ukiah Valley Fire Authority (UVFA)
The City of Ukiah is a member of the Ukiah Valley Fire Authority (UVFA), a joint powers authority established in 2017 under the Joint Exercise of Powers Act (California Government Code Section 6500 et seq.). The UVFA was formed through an agreement between the City of Ukiah and the Ukiah Valley Fire Protection District to provide coordinated fire protection, emergency medical response, and disaster preparedness services across the Ukiah Valley region.

The UVFA is governed by a Fire Authority Board with representatives from both the City and the District. The Board is responsible for establishing policies, approving budgets, and overseeing operations. The UVFA is funded through member contributions, service fees, and other revenue sources. While the City provides staffing, facilities, and administrative support to the UVFA, the Authority operates independently. The City has no obligation to fund deficits or guarantee debts, and the UVFA’s financial activities are not included in the City’s financial statements.

Ukiah Valley Water Authority (UVWA)
The City of Ukiah is a member of the Ukiah Valley Water Authority (UVWA), a joint powers authority established on April 1, 2024, and amended and restated on October 1, 2024, under the Joint Exercise of Powers Act. UVWA was formed to oversee and coordinate water services in the Ukiah Valley region and includes the City of Ukiah, Millview County Water District, Redwood Valley County Water District, Calpella County Water District, and Willow County Water District as member agencies.

The UVWA is governed by a Water Executive Committee with representation from each member agency. The Committee is responsible for approving budgets, setting water rates, and establishing policies. The City provides operational and administrative services to UVWA, including water system management and customer billing.

These activities are reimbursed through UVWA’s budget, and UVWA operates as a financially independent entity.

The City is not financially accountable for UVWA and does not include UVWA’s financial activities in its financial statements.

Northern California Power Agency (NCPA)
The City of Ukiah is a member of the Northern California Power Agency (NCPA), a joint powers authority established to purchase, generate, transmit, distribute, and sell electrical energy. NCPA is governed by a Commission, with one representative from each of its 14 members. Members participate in projects on an elective basis.

The City participates in several NCPA energy projects, including hydroelectric and geothermal facilities, and contributed $10,697,085 for power supply in the fiscal year ended June 30, 2025. The City also maintains a reserve held by NCPA, with a balance of $8,597,012 as of June 30, 2025, of which $396,590 is restricted for NCPA OPS/Security accounts. While the City shares financial obligations for specific projects, NCPA operates independently, and its financial activities are not included in the City’s financial statements. 79 Attachment 1

Page 755 of 895 ends

NOTE 12 – JOINT VENTURES (CONTINUED)
Transmission Agency of Northern California (TANC)
The City of Ukiah is a member of the Transmission Agency of Northern California (TANC), a joint powers authority established to provide electric transmission facilities for its members. TANC is governed by a Commission with one representative per member. The City has authorized participation in TANC projects up to 1% of the total cost.

Participation Agreement with Ukiah Valley Sanitation District (UVSD) The City of Ukiah operates the combined sewer system serving the City and the Ukiah Valley Sanitation District under a Participation Agreement. The agreement allocates costs for operations, maintenance, and capital improvements based on proportional use of the system. The City collects and accounts for revenues and expenditures related to the sewer system, which are reconciled with UVSD annually. While the City and UVSD share financial and operational responsibilities, the combined sewer system operates as a distinct activity, and the City includes its portion in its enterprise fund financial statements.

Participation in the Russian River Watershed Association (RRWA) The City of Ukiah is a member of the Russian River Watershed Association, a joint venture created under California Government Code Section 6500. The RRWA facilitates regional collaboration among local governments to promote watershed stewardship, regulatory compliance, and efficient use of resources.

The RRWA is governed by a Board of Directors, with representatives from each member agency, including the City of Ukiah. The Board approves budgets, oversees programs, and authorizes contracts. Member contributions are based on a cost-sharing formula, with the City contributing $198,732 during the fiscal year ended June 30, 2025.

The City benefits from RRWA’s efforts in securing regional funding, addressing watershed-based regulatory issues, and conducting educational outreach. The City shares liabilities with other members for administrative costs and contracts executed on behalf of the RRWA. At fiscal year-end, the City’s share of RRWA’s net position was $- 61,860, and no material liabilities were outstanding.
[THIS AREA LEFT BLANK INTENTIONALLY]
80 Attachment 1

Page 756 of 895 ends

NOTE 13 – SERVICE CONTRACTS
The City of Ukiah has entered into service contracts with external agencies to provide critical public services.

These contracts reflect collaborative arrangements where the City benefits from the services provided but does not share governance or financial accountability for the service providers’ broader operations.

1. Mendocino Solid Waste Management Authority (MSWMA)
The City of Ukiah is a participant in the Mendocino Solid Waste Management Authority (MSWMA), a regional agency created to site, license, develop, maintain, and operate waste disposal facilities and implement a comprehensive solid waste management plan. The MSWMA serves the County of Mendocino and three incorporated cities, including Ukiah.

The MSWMA is governed by a commission with one representative from each participating city and two representatives from the Mendocino County Board of Supervisors. Funding for the MSWMA comes primarily from operational revenue and state and federal grants. The City utilizes MSWMA’s services but does not have financial accountability for its operations or liabilities beyond service usage. The City’s financial activities related to MSWMA are recorded in its enterprise funds as part of solid waste management expenses.

2. Mendocino Transit Authority (MTA)
The City of Ukiah participates in the Mendocino Transit Authority (MTA), a regional public transportation provider serving Mendocino County and its incorporated cities. The MTA is governed by a board of directors, including one representative from each participating city and three members appointed by the Mendocino County Board of Supervisors.

The MTA provides public transportation services funded primarily through fare box revenue, state and federal transportation grants, and contributions from member agencies. The City’s involvement is limited to supporting MTA’s transit operations within the City and participating in its governance through board representation. The City does not have financial accountability for MTA’s broader operations or liabilities.

3. Hopland Public Utility District
The City has entered into a Master Services Agreement (MSA) with the Hopland Public Utility District to provide operational, administrative, financial, billing, and collection services. These services include water and sewer operations, customer billing, financial reporting, clerking, and other support functions. The District remains an independent special district governed by its own board, and the City does not assume financial accountability for District operations. The City recognizes revenue for services provided under the MSA.

4. River Estates Mutual Water Company
Under a service agreement, the City provides operational, administrative, billing, and collection services to the River Estates Mutual Water Company. Services include utility operations, customer billing, financial administration, and clerking support. The Company is a separate legal entity and is not financially accountable to the City. The City records service revenue in accordance with the agreement.

5. Ukiah Valley Sanitation District
The City entered into a service agreement with the Ukiah Valley Sanitation District to provide administrative, billing, and collection services. The agreement follows the prior Master Services Agreement previously administered by Willow County Water District, now transitioned to the City under the Ukiah Valley Water Authority structure.

The District remains independent, and the City does not have financial accountability for the District’s operations.

Service revenue is recognized under the terms of the agreement. 81 Attachment 1

Page 757 of 895 ends

NOTE 14 – COMMITMENTS AND CONTINGENCIES
Grants and Allocations
The City receives funding from several federal, state and local grant programs, principally Community Development Block Grants (CDBG). These programs are subject to financial and compliance review by grantors. Expenditures, if any, which may be disallowed by the granting agencies, cannot be determined at this time. The City does not expect the undeterminable amounts of disallowed expenditures, if any, to materially affect the financial statements.

Receipt of these federal, state and local grant revenues is not assured in the future.

Construction commitments. The government has active construction projects as of June 30, 2025. The projects include street reconstruction and rehabilitation, park improvements, airport, and utility infrastructure improvements. At year end the government’s significant commitments with contractors were as follows:

Construction Commitments
Project Spent to Date
Remaining
Commitment
Recycled Water Project - Phase 4 $ 45,441,835 $ 4,090,460 Urban Core Rehabilitation and Transportation Improvements 10,970,195 4,048,444 Thickening and Dewatering Improvements 3,118,911 174,489 Rail Trail - Phase 4 613,701 2,883,605
Encumbrances and related appropriation lapse at the end of the year but are re-appropriated and become part of the subsequent year’s budget because performance under the executory contract is expected in the next year.

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

Encumbrances
Fund(s) Encumbrances
General fund $ 299,801
General capital projects 3,325,611
Nonmajor governmental funds 4,273,699
Internal service funds 2,150,054
Landfill 42,441
Electric 191,607
Waster 5,746,951
Wastewater 502,915
Nonmajor enterprise funds 623,757
Total $ 17,156,836
82 Attachment 1

Page 758 of 895 ends

NOTE 15 – NEW PRONOUNCEMENTS
The Governmental Accounting Standards Board (GASB) periodically issues statements to enhance the financial reporting of governmental entities. The City has implemented or is currently evaluating the impact of the following GASB statements:

Recently Implemented Pronouncements
GASB Statement No. 101 - Compensated Absences:
 Effective for fiscal years beginning after December 15, 2023.  GASB 101 updates the accounting and reporting for compensated absences. The City has assessed its existing policies and determined the guidance will not have a material impact on the financial statements.

GASB Statement No. 102 - Certain Risk Disclosures:
 Effective for fiscal years beginning after June 15, 2024.  Management evaluated the applicability of GASB Statement No. 102 as of June 30th, 2025. No concentrations or constraints resulting in vulnerability to the risk of a substantial impact were identified; therefore, no GASB 102 disclosures are required.

Upcoming Pronouncements
The following GASB statements have been issued but are not yet effective and are being evaluated by the City for potential impacts:

GASB Statement No. 103 - Financial Reporting Model Improvements:
 Effective for fiscal years beginning after June 15, 2025.  This statement revises the information presented in the Management Discussion and Analysis (MD&A) to enhance the effectiveness of the financial reporting model. The City is in the process of evaluating the impact on the MD&A.

GASB Statement No. 104 - Disclosure of Certain Capital Assets:
 Effective for fiscal years beginning after June 15, 2025.  This statement requires certain types of capital assets to be disclosed separately in the capital assts note disclosures. The City is in the process of evaluating it applicability.

The City will continue to monitor the impact of these and other pronouncements on its financial reporting to ensure compliance with all applicable standards.
83 Attachment 1

Page 759 of 895 ends

NOTE 16 – SUCCESSOR AGENCY TRUST
On December 29, 2011, the California Supreme Court upheld Assembly Bill 1X 26 (“the Bill”) that provides for the dissolution of all redevelopment agencies in the State of California. This action impacted the reporting entity of the City of Ukiah that previously had reported a redevelopment agency within the reporting entity of the City as a blended component unit.

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

After enactment of the law, which occurred on June 28, 2011, redevelopment agencies in the State of California cannot enter into new projects, obligations or commitments. Subject to the control of a newly established oversight board, remaining assets can only be used to pay enforceable obligations in existence at the date of dissolution (including the completion of any unfinished projects that were subject to legally enforceable contractual commitments).

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

Enforceable Obligations - Bonds
The following is a summary of changes in long-term liabilities for the year ended June 30, 2025:

Redevelopment Successor Private Purpose Trust
Debt Service Activity
Balance Balance Due Within
June 30, 2024 Additions Reductions June 30, 2025 One Year Trust Activities:

Series 2019B Taxable Tax Allocation Bonds 2,834,752 - 717,252 2,117,500 748,446 Total trust fund debt $ 2,834,752 $ 717,252 - $ $ 2,117,500 $ 748,446 Series 2019B Taxable Tax Allocation Bonds
On December 12, 2019, the Successor Agency issued $4,236,617 in taxable tax allocation bonds to refund the outstanding Series 2011A and 2011B Tax Allocation Bonds. The bond series is comprised of $4,236,617 in serial bonds maturing on December 1, 2028. The serial bonds require annual principal payments ranging from $327,718 to $748,446. The interest rate is 2.960%.
84 Attachment 1

Page 760 of 895 ends

NOTE 16 – SUCCESSOR AGENCY TRUST (CONTINUED)
Future debt service for Fiduciary Activities at June 30, 2025, is as follows:

Year Ending
June 30,
Principal Interest
2026 748,446 51,601
2027 558,294 32,261
2028 404,048 18,018
2029 406,712 6,025
Total $ 2,117,500 $ 107,905
Due within one year $ 748,446 $ 51,601
Due after one year 1,369,054 56,304
Total 2,117,500 $ $ 107,905
Series 2019B Taxable Tax
Allocation Bonds
[THIS AREA LEFT BLANK INTENTIONALLY]
85 Attachment 1

Page 761 of 895 ends

REQUIRED SUPPLEMENTARY INFORMATION
86 Attachment 1

Page 762 of 895 ends

City of Ukiah, California

SCHEDULES OF CONTRIBUTIONS AND PROPORTIONATE SHARE OF TOTAL PENSION LIABILITY Agent Multiple Employer (Miscellaneous)
Last Ten Years
Measurement Period 2024 2023 2022 2021 2020
TOTAL PENSION LIABILITY:

Service Cost $2,712,920 $2,545,784 $2,387,254 $2,093,144 $1,935,834 Interest on Total Pension Liability 7,911,801 7,534,710 7,222,763 7,051,270 6,746,742 Changes of Benefit Terms - 137,979 - - -
Changes of Assumptions - - 3,214,497 - -
Difference Between Expected and Actual
Experience 1,343,019 322,603 (1,257,342) 447,816 783,147 Benefit Payments, Including Refunds of Employee
Contributions (6,172,942) (5,911,031) (5,346,787) (5,033,299) (4,866,568) Net Change in Total Pension Liability $5,794,798 $4,630,045 $6,220,385 $4,558,931 $4,599,155 Total Pension Liability – Beginning 115,050,773 110,420,728 104,200,343 99,641,412 95,042,257 Total Pension Liability – Ending (a)

PLAN FIDUCIARY NET POSITION
$120,845,571 $115,050,773 $110,420,728 $104,200,343 $99,641,412 Contributions – Employer $1,950,462 $2,066,108 $1,837,864 $34,638,386 $3,591,800 Contributions – Employee 1,212,797 1,014,518 916,632 872,626 852,263 Net Investment Income 9,684,886 6,108,310 (8,267,651) 18,014,124 2,998,613 Benefit Payments, Including Refunds of
Employee Contributions (6,172,942) (5,911,031) (5,346,787) (5,033,299) (4,866,568) Net Plan to Plan Resource Movement - - - - -
Administrative Expense (83,847) (73,417) (69,002) (62,272) (84,369) Other Miscellaneous Income/(Expense)1 - - - - -
Net Change in Fiduciary Net Position $6,591,356 $3,204,488 $(10,928,944) $48,429,565 $2,491,739 Plan Fiduciary Net Position – Beginning2 $103,043,739 $99,839,251 $110,768,195 $62,338,630 $59,846,891 Plan Fiduciary Net Position – Ending (b) 109,635,095 103,043,739 99,839,251 110,768,195 62,338,630 Plan Net Pension Liability/(Asset) – (a)-(b) $11,210,476 $12,007,034 $10,581,477 $(6,567,852) $37,302,782 Plan Fiduciary Net Position as a Percentage of the
Total Pension Liability 90.72% 89.56% 90.42% 106.30% 62.56% Covered Payroll3 $14,049,301 $12,671,896 $11,400,448 $10,947,404 $10,045,842 Plan Net Pension Liability/(Asset) as a Percentage
of Covered-Employee Payroll 79.79% 94.75% 0.9282 (59.99%) 371.33% 87 Attachment 1

Page 763 of 895 ends

Measurement Period 2019 2018 2017 2016 2015
TOTAL PENSION LIABILITY:

Service Cost $1,842,840 $1,808,418 $1,823,230 $1,572,047 $1,612,003 Interest on Total Pension Liability 6,435,947 6,053,276 5,794,263 5,696,580 5,564,428 Changes of Benefit Terms - - - 56,535 -
Changes of Assumptions - (544,277) 4,693,759 - (1,318,850) Difference Between Expected and Actual
Experience 2,023,144 845,262 (1,456,928) (1,392,062) (1,280,133) Benefit Payments, Including Refunds of Employee
Contributions (4,656,678) (4,443,388) (4,133,617) (3,981,386) (4,205,497) Net Change in Total Pension Liability $5,645,253 $3,719,291 $6,720,707 $1,951,714 $371,951 Total Pension Liability – Beginning 89,397,004 85,677,713 78,957,006 77,005,292 76,633,341 Total Pension Liability – Ending (a)

PLAN FIDUCIARY NET POSITION
$95,042,257 $89,397,004 $85,677,713 $78,957,006 $77,005,292 Contributions – Employer $3,241,493 $2,941,163 $2,652,462 $2,391,847 $2,156,759 Contributions – Employee 774,314 727,232 659,895 648,121 634,373 Net Investment Income 3,744,146 4,534,314 5,421,492 246,475 1,106,699 Benefit Payments, Including Refunds of
Employee Contributions (4,656,678) (4,443,388) (4,133,617) (3,981,386) (4,205,497) Net Plan to Plan Resource Movement - (132) - - -
Administrative Expense (40,522) (83,002) (71,957) (30,145) (55,697) Other Miscellaneous Income/(Expense)1 132 (157,623) - - - Net Change in Fiduciary Net Position $3,062,885 $3,518,564 $4,528,275 $(725,088) $(363,363) Plan Fiduciary Net Position – Beginning2 $56,784,006 $53,265,442 $48,737,167 $49,462,255 $49,825,618 Plan Fiduciary Net Position – Ending (b) 59,846,891 56,784,006 53,265,442 48,737,167 49,462,255 Plan Net Pension Liability/(Asset) – (a)-(b) $35,195,366 $32,612,998 $32,412,271 $30,219,839 $27,543,037 Plan Fiduciary Net Position as a Percentage of the
Total Pension Liability 62.97% 63.52% 62.17% 61.73% 64.23% Covered Payroll3 $9,257,248 $8,821,982 $8,412,838 $7,949,673 $8,008,361 Plan Net Pension Liability/(Asset) as a Percentage
of Covered-Employee Payroll 380.19% 369.68% 385.27% 380.14% 343.93% 1 During Fiscal Year 2017-18, as a result of Governmental Accounting Standards Board Statement (GASB) No. 75, Accounting and Financial Reporting for Postemployment Benefit Plans Other than Pensions (GASB 75), CalPERS reported its proportionate share of activity related to postemployment benefits for participation in the State of California’s agent OPEB plan. Accordingly, CalPERS recorded a one-time expense as a result of the adoption of GASB 75. Additionally, CalPERS employees participate in various State of California agent pension plans and during Fiscal Year 2017-18, CalPERS 88 Attachment 1

Page 764 of 895 ends

recorded a correction to previously reported financial statements to properly reflect its proportionate share of activity related to pensions in accordance with GASB Statement No. 68, Accounting and Financial Reporting for Pensions (GASB 68). 2 Includes any beginning of year adjustment.
3 Includes one year’s payroll growth using 2.80% payroll growth assumption for fiscal years ended in 2022 through 2024; 2.75% payroll growth assumption for fiscal years ended in 2018 through 2021; 3.00% payroll growth assumption for fiscal years ended in 2015 through 2017.

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

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

Changes of Assumptions: There were no assumption changes in 2023 or 2024. Effective with the June 30, 2021, valuation date (June 30, 2022, measurement date), the accounting discount rate was reduced from 7.15% to 6.90%. In determining the long-term expected rate of return, CalPERS took into account longterm market return expectations as well as the expected pension fund cash flows. In addition, demographic assumptions and the price inflation assumption were changed in accordance with the 2021 CalPERS Experience Study and Review of Actuarial Assumptions. The accounting discount rate was 7.15% for measurement dates June 30, 2017, through June 30, 2021, and 7.65% for measurement dates June 30, 2015, through June 30, 2016. 89 Attachment 1

Page 765 of 895 ends

1. As prescribed in GASB 68, paragraph 46, the information presented in the Schedule of Plan Contributions should also be presented as of the employer’s most recent fiscal year-end. The employer is responsible for determining this information as prescribed by the standard as this data is not available to CalPERS.

2. Employers are assumed to make contributions equal to the actuarially determined contributions. However, some employers may choose to make additional contributions towards their unfunded liability. Employer contributions for such plans exceed the actuarially determined contributions.

3. Includes one year’s payroll growth using 2.80% payroll growth assumption for fiscal years ended in 2022 through 2024; 2.75% payroll growth assumption for fiscal years ended in 2018 through 2021; 3.00% payroll growth assumption for fiscal years ended in 2015 through 2017.. 90 Attachment 1

Page 766 of 895 ends

City of Ukiah, California

SCHEDULES OF CONTRIBUTIONS AND PROPORTIONATE SHARE OF TOTAL PENSION LIABILITY Cost Sharing (Safety)
Last Ten Years
Notes to Schedule:

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

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

3. Fiscal Year 2015 was the first year of implementation, therefore only 8 years are shown.

Measurement Measurement Measurement Measurement Measurement Measurement Measurement Measurement Measurement Measurement Date Date Date Date Date Date Date Date Date Date
June 30, 2015 June 30, 2016 June 30, 2017 June 30, 2018 June 30, 2019 June 30, 2020 June 30, 2021 June 30, 2022 June 30, 2023 June 30, 2024 Plan's Proportion of the PERF C Net Pension
Liability/(Asset) 0.18% 0.18% 0.17% 0.18% 0.18% 0.18% -0.11% 0.05% 6.18% 5.97% Plan's Proportionate Share of the Net Pension
Liability/(Asset) $12,396,052 $15,292,260 $17,185,970 $17,100,610 $18,158,244 $19,556,573 ($6,129,210) $5,823,369 $7,714,184 $7,245,596 Plan's Covered-Employee Payroll $3,844,242 $3,434,144 $4,135,089 $4,088,030 $3,928,981 $4,163,203 $4,263,870 $4,436,794 $4,397,440 5,344,148 Plan's Proportionate Share of the Net Pension
Liability/(Asset) as a Percentage of its Covered-Employee Payroll
322.46% 445.30% 415.61% 418.31% 462.16% 469.75% -143.75% 131.25% 175.42% 135.58% Plan's Proportionate Share of the Fiduciary Net Position as a Percentage of the Plan’s Total Pension Liability 75.31% 71.08% 70.49% 72.29% 72.67% 71.32% 108.61% 92.39% 90.39% 91.38% Safety Plan
91 Attachment 1

Page 767 of 895 ends

CalPERS CalPERS CalPERS CalPERS CalPERS CalPERS CalPERS CalPERS CalPERS CalPERS Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Actuarially Determined Contributions $1,520,825 $1,575,086 $1,763,563 $1,950,142 $2,177,282 $345,379 $1,096,762 $1,212,500 $1,055,926 $1,329,856 Actual Contributions During the
Measurement Period ($1,520,825) ($1,575,086) ($1,763,563) ($1,950,142) ($2,177,282) ($15,338,474) ($1,096,762) ($1,212,500) ($1,055,926) ($1,329,856) Contribution Deficiency (Excess) $0 $0 $0 $0 $0 ($14,993,095) $0 $0 $0 $0 Covered-Employee Payroll $3,434,144 $4,135,089 $4,088,030 $3,928,981 $4,163,203 $4,263,870 $4,436,794 $4,397,440 $4,043,757 5,344,148 Contributions as a Percentage of
Covered-Employee Payroll 44.29% 38.09% 43.14% 49.63% 52.30% 359.73% 24.72% 27.96% 26.11% 24.88% Notes to Schedule:

Contribution valuation date: June 30, 2013 June 30, 2014 June 30, 2015 June 30, 2016 June 30, 2017 June 30, 2018 June 30, 2019 June 30, 2020 June 29, 2020 June 30, 2021 Safety Plan
92 Attachment 1

Page 768 of 895 ends

Original Final Actual
Variance with Final
Budget

REVENUES
Property tax $ 3,888,230 $ 3,888,230 $ 4,190,036 $ 301,806 Sales tax 13,629,055 13,268,293 12,985,608 (282,685)
Transient occupancy 1,562,500 1,562,500 1,140,527 (421,973) Business license tax 485,000 485,000 472,756 (12,244)
Other taxes 800 800 675 (125)
Franchise fees 2,522,000 2,522,000 2,729,411 207,411
Charges for service 5,736,916 5,760,813 5,356,185 (404,628) Licenses and permits 302,100 302,100 409,518 107,418
Grants, contributions, and subventions 5,952,414 6,382,474 5,323,091 (1,059,383) Use of money and property 692,612 692,612 315,733 (376,879) Miscellaneous 37,500 37,500 44,568 7,068
Fines penalties and forfeitures 36,000 36,000 122,683 86,683 Total revenues 34,845,127 34,938,322 33,090,791 (1,847,531)

EXPENDITURES
Current:

General government 592,904 121,272 135,453 (14,181)
Public safety 18,543,207 18,696,730 18,165,499 531,231
Housing and community development 1,493,006 1,701,249 1,743,454 (42,205) Public works 1,203,139 1,217,865 1,236,279 (18,414)
Parks, buildings, and grounds 1,883,843 1,916,388 2,022,478 (106,090) Recreation and culture 5,585,831 5,610,419 5,143,253 467,166 Economic development and redevelopment 156,250 156,250 168,300 (12,050) Total current 29,458,180 29,420,173 28,614,716 805,457
Debt service:

Interest 825,085 825,085 825,085 -
Principal 625,733 625,733 625,733 -
Lease principal 140,488 140,488 140,488 -
Lease interest 13,215 13,215 13,215 -
Total debt service 1,604,521 1,604,521 1,604,521 -
Capital outlay:

Public safety 701,818 1,795,893 1,577,381 218,512
Housing and community development - 60,965 58,965 2,000 Public works - 250,264 225,000 25,264
Parks, buildings, and grounds - 231,314 212,545 18,769
Total capital outlay 701,818 2,338,436 2,073,891 264,545 Total expenditures 31,764,519 33,363,130 32,293,128 1,070,002 Excess (deficiency) of revenues over expenditures 3,080,608 1,575,192 797,663 (777,529)

OTHER FINANCING SOURCES (USES)
Transfers in 629,000 629,000 1,101,769 472,769
Transfers out (2,911,031) (2,911,031) (2,760,487) 150,544 Total other financing sources (uses) (2,282,031) (2,282,031) (1,658,718) 623,313 Net change in fund balances 798,577 (706,839) (861,055) (154,216) Fund balances - beginning 11,517,319 11,517,319 11,517,318 - Fund balances - ending $ 12,315,896 $ 10,810,480 $ 10,656,263 $ (154,217) Budgeted Amounts
City of Ukiah, California
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual General Fund
For the Year Ended June 30, 2025
93 Attachment 1

Page 769 of 895 ends

NOTES TO REQUIRED SUPPLEMENTAL INFORMATION
Budgetary Data
General Budget Policies
The City Council approves the annual budget submitted by the City Manager prior to the beginning of the new fiscal year. Public hearings are conducted prior to its adoption by Council. Supplemental appropriations, where required during the period, are also approved by the Council. There were several supplemental appropriations required during the year. At fiscal year-end, all operating budget appropriations lapse.

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

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

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

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

Non-Adopted Budgets
There are no funds for which a budget-to-actual schedule is not presented. 94 Attachment 1

Page 770 of 895 ends

SUPPLEMENTARY INFORMATION
Combining and Individual Fund Financial Statements and Schedules 95 Attachment 1

Page 771 of 895 ends

MAJOR FUND BUDGET SCHEDULES
96 Attachment 1

Page 772 of 895 ends

Original Final Actual
Variance with Final
Budget

REVENUES
Use of money and property $ - $ - $ 22 $ 22
Total revenues - - 22 22

EXPENDITURES
Current:

Public works 1,718,316 629,370 287,591 341,779
Total current 1,718,316 629,370 287,591 341,779
Debt service:

Interest 558,040 558,040 558,040 -
Principal 1,422,016 1,422,016 1,422,016 -
Total debt service 1,980,056 1,980,056 1,980,056 -
Capital outlay:

Public works - 2,160,941 480,118 1,680,823
Total capital outlay - 2,160,941 480,118 1,680,823
Total expenditures 3,698,372 4,770,367 2,747,765 2,022,602 Excess (deficiency) of revenues over expenditures (3,698,372) (4,770,367) (2,747,743) 2,022,624

OTHER FINANCING SOURCES (USES)
Transfers in 2,803,786 2,803,786 2,757,989 (45,797)
Transfers out (740) (740) - 740
Total other financing sources (uses) 2,803,046 2,803,046 2,757,989 (45,057) Net change in fund balances (895,326) (1,967,321) 10,246 1,977,567 Fund balances - beginning (2,247,948) (2,247,948) (2,247,948) - Fund balances - ending $ (3,143,274) $ (4,215,269) $ (2,237,702) $ 1,977,567 Budgeted Amounts
City of Ukiah, California
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Streets Capital Improvements
For the Year Ended June 30, 2025
97 Attachment 1

Page 773 of 895 ends

Original Final Actual
Variance with Final
Budget

REVENUES
Grants, contributions, and subventions $ 4,809,748 $ 4,809,748 $ 3,529,634 $ (1,280,114) Use of money and property 107,979 107,979 104,161 (3,818) Total revenues 4,917,727 4,917,727 3,633,795 (1,283,932)

EXPENDITURES
Current:

Public works 6,684,909 6,270,964 2,504,365 3,766,599
Total current 6,684,909 6,270,964 2,504,365 3,766,599
Capital outlay:

Public works - 1,425,766 1,045,804 379,962
Total capital outlay - 1,425,766 1,045,804 379,962
Total expenditures 6,684,909 7,696,730 3,550,169 4,146,561 Excess (deficiency) of revenues over expenditures (1,767,182) (2,779,003) 83,626 2,862,629

OTHER FINANCING SOURCES (USES)
Transfers in - - 1,447,211 1,447,211
Total other financing sources (uses) - - 1,447,211 1,447,211 Net change in fund balances (1,767,182) (2,779,003) 1,530,837 4,309,840 Fund balances - beginning 3,471,350 3,471,350 3,471,350 - Fund balances - ending $ 1,704,168 $ 692,347 $ 5,002,187 $ 4,309,840 Budgeted Amounts
City of Ukiah, California
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual General Capital Projects
For the Year Ended June 30, 2025
98 Attachment 1

Page 774 of 895 ends

Original Final Actual
Variance with Final
Budget

REVENUES
Use of money and property $ 64,500 $ 64,500 $ 69,792 $ 5,292 Total revenues 64,500 64,500 69,792 5,292

EXPENDITURES
Current:

General government 5,033 5,033 5,826 (793)
Total current 5,033 5,033 5,826 (793)
Debt service:

Total expenditures 5,033 5,033 5,826 (793)
Excess (deficiency) of revenues over expenditures 59,467 59,467 63,966 4,499

OTHER FINANCING SOURCES (USES)
Transfers in 106,364 106,364 - (106,364)
Total other financing sources (uses) 106,364 106,364 - (106,364) Net change in fund balances 165,831 165,831 63,966 (101,865) Fund balances - beginning 4,375,599 4,375,599 4,375,599 - Fund balances - ending $ 4,541,430 $ 4,541,430 $ 4,439,565 $ (101,865) Budgeted Amounts
City of Ukiah, California
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Pension Debt Service
For the Year Ended June 30, 2025
99 Attachment 1

Page 775 of 895 ends

COMBINING FUND FINANCIAL STATEMENTS AND SCHEDULES
100 Attachment 1

Page 776 of 895 ends

NONMAJOR GOVERNMENTAL FUNDS

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

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

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

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

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

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

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

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

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

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

Special Recreation Events This fund accounts for resources that collected and used for specific recreational and community entertainment events, functions, and activities.
101 Attachment 1

Page 777 of 895 ends

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

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

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

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

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

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

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

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

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

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

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

Transfer Station Fund The Transfer Station Fund is used to account for resources accumulated from the activities of the City's solid waste transfer station.
102 Attachment 1

Page 778 of 895 ends

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

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

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

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

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

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

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

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

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

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

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

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

Rail Trail Fund To account for activities related to and resources supporting the City’s Rail Trail project.
103 Attachment 1

Page 779 of 895 ends

DEBT SERVICE FUNDS
Debt Service Reserve LBR 2022 This fund is used to account for resources accumulated for debt service of the lease revenue bonds issued in 2023.

PERMANENT FUNDS
Riparian Corridor Enhancement Permanent funds are those in which the principal resources accounted for in the fund cannot be spent; rather, the proceeds of earnings on those principal amounts may be used to support activities and programs of the City. This fund accounts for resources and activities related to mitigating development impacts to riparian areas near the Redwood Business Park. 104 Attachment 1

Page 780 of 895 ends

Special Revenue Prop 172 Opioid Settlement Fund Museum Grant ARRC Downtown Business
Improvement LMIHF Housing Asset Winter Special Events
ASSETS
Cash and investments $ 14,780 $ 1,000 $ 301,527 $ - $ 4,618 $ 2,724 $ 2,196,839 $ 456 Accounts receivable - 15,808 - - 280 - 455,000 -
Notes receivable - - - - - - 1,967,639 -
Interest receivable 23 355 510 - 17 5 3,420 -
Grants and subventions receivable - - - - - - - -
Due from other funds - - - - - - - -
Land held for resale - - - - - - 2,435,114 -
Total assets $ 14,803 $ 17,163 $ 302,037 $ - $ 4,915 $ 2,729 $ 7,058,012 $ 456

LIABILITIES
Accounts payable $ - $ - $ - $ - $ 6,101 $ 1,150 $ - $ 217 Accrued payroll liabilities - - - - 322 - - -
Due to other funds - 1,000 - - - - - 33,556
Advance from other funds - - - - 26,601 - - 177,590
Total liabilities - 1,000 - - 33,024 1,150 - 211,363

DEFERRED INFLOWS OF RESOURCES
Unavailable revenues - grants and subventions $ - $ - $ - $ - $ - $ - $ 112,578 $ - Total deferred inflows of resources - - - - - - 112,578 - Total liabilities and deferred inflows of resources - 1,000 - - 33,024 1,150 112,578 211,363

FUND BALANCES (DEFICITS)
Nonspendable
Riparian corridor management $ - $ - $ - $ - $ - $ - $ - $ - Restricted
Capital projects - - - - - - - -
CDBG activities - - - - - - - -
Certifications and training - - - - - - - -
Clean-up and solid waste remdediation - - - - - - - -
Debt service reserve - - - - - - - -
Downtown business improvements - - - - - 1,579 - -
Housing activities - - - - - - 6,945,434 -
Opioid settlement - - 302,037 - - - - -
Project reserve 14,803 - - - - - - -
Public safety - 16,163 - - - - - -
Riparian corridor management - - - - - - - -
Special recreation events - - - - - - - -
Streets and rights-of-way - - - - - - - -
Committed
Park development - - - - - - - -
Planning activities - - - - - - - -
Solid waste management - - - - - - - -
Assigned
Capital projects - - - - - - - -
Equipment reserve - - - - - - - -
Park development - - - - - - - -
Special projects - - - - - - - -
Unassigned - - - - (28,109) - - (210,907)
Total fund balances (deficits) 14,803 16,163 302,037 - (28,109) 1,579 6,945,434 (210,907) Total liabilities and fund balances (deficits) $ 14,803 $ 17,163 $ 302,037 $ - $ 4,915 $ 2,729 $ 7,058,012 $ 456 City of Ukiah, California
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2025
Special Revenue
105 Attachment 1

Page 781 of 895 ends

ASSETS
Cash and investments
Accounts receivable
Notes receivable
Interest receivable
Grants and subventions receivable
Due from other funds
Land held for resale
Total assets

LIABILITIES
Accounts payable
Accrued payroll liabilities
Due to other funds
Advance from other funds
Total liabilities

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

Trans-Traffic Congest
Relief
$ 363,252 $ 82,956 $ 161,411 $ 389,721 $ - $ 48,443 $ 154,901 $ - - - 120,045 - - 38,880 - -
- - - - - - - -
573 138 2,131 606 - 75 240 -
- - 100,803 - - - - -
- - 1,281,906 - - - - -
- - - - - - - -
$ 363,825 $ 83,094 $ 1,666,296 $ 390,327 $ - $ 87,398 $ 155,141 $ - $ 23 $ - $ 697,842 $ - $ - $ 10,793 $ 892 $ -
- - - - - - - -
- - - - - - - -
- - - - - - - -
23 - 697,842 - - 10,793 892 -
$ - $ - $ 100,803 $ - $ - $ - $ - $ -
- - 100,803 - - - - -
23 - 798,645 - - 10,793 892 -
$ - $ - $ - $ - $ - $ - $ - $ -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- 83,094 - - - - - -
- - 867,651 390,327 - 76,605 154,249 -
- - - - - - - -
363,802 - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
363,802 83,094 867,651 390,327 - 76,605 154,249 -
$ 363,825 $ 83,094 $ 1,666,296 $ 390,327 $ - $ 87,398 $ 155,141 $ - Special Revenue
106 Attachment 1

Page 782 of 895 ends

ASSETS
Cash and investments
Accounts receivable
Notes receivable
Interest receivable
Grants and subventions receivable
Due from other funds
Land held for resale
Total assets

LIABILITIES
Accounts payable
Accrued payroll liabilities
Due to other funds
Advance from other funds
Total liabilities

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

FUND BALANCES (DEFICITS)
Nonspendable
Riparian corridor management
Restricted
Capital projects
CDBG activities
Certifications and training
Clean-up and solid waste remdediation
Debt service reserve
Downtown business improvements
Housing activities
Opioid settlement
Project reserve
Public safety
Riparian corridor management
Special recreation events
Streets and rights-of-way
Committed
Park development
Planning activities
Solid waste management
Assigned
Capital projects
Equipment reserve
Park development
Special projects
Unassigned
Total fund balances (deficits)
Total liabilities and fund balances (deficits)
City of Ukiah, California
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2025
CDBG Program Income Home Program Income
CASP Certification and
Training Asset Seizure
Supplemental Law
Enforcement
Asset Forfeiture 11470.2
H&S F Special Revenue - Police Transfer Station
$ 160,944 $ 482,948 $ 60,968 $ 106,641 $ 191,839 $ 55,567 $ 11,967 $ - 1,949 - - - 43,799 - 31,250 68,758
644,341 8,701,118 - - - - - -
1,749 767 95 160 679 82 213 727
188,702 - - - - - - -
- - - - - - - -
- - - - - - - -
$ 997,685 $ 9,184,833 $ 61,063 $ 106,801 $ 236,317 $ 55,649 $ 43,430 $ 69,485 $ - $ - $ - $ 6,677 $ - $ 2,994 $ - $ -
- - - - 2,013 - - -
- - - - - - - -
- - - - - - - 58,551
- - - 6,677 2,013 2,994 - 58,551
$ - $ 1,580,898 $ - $ - $ - $ - $ - $ -
- 1,580,898 - - - - - -
- 1,580,898 - 6,677 2,013 2,994 - 58,551
$ - $ - $ - $ - $ - $ - $ - $ -
- - - - - - - -
997,685 - - - - - - -
- - 61,063 - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- 7,603,935 - - - - - -
- - - - - - - -
- - - - - - - -
- - - 100,124 234,304 52,655 43,430 -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - 10,934
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
997,685 7,603,935 61,063 100,124 234,304 52,655 43,430 10,934 $ 997,685 $ 9,184,833 $ 61,063 $ 106,801 $ 236,317 $ 55,649 $ 43,430 $ 69,485 Special Revenue
107 Attachment 1

Page 783 of 895 ends

ASSETS
Cash and investments
Accounts receivable
Notes receivable
Interest receivable
Grants and subventions receivable
Due from other funds
Land held for resale
Total assets

LIABILITIES
Accounts payable
Accrued payroll liabilities
Due to other funds
Advance from other funds
Total liabilities

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

FUND BALANCES (DEFICITS)
Nonspendable
Riparian corridor management
Restricted
Capital projects
CDBG activities
Certifications and training
Clean-up and solid waste remdediation
Debt service reserve
Downtown business improvements
Housing activities
Opioid settlement
Project reserve
Public safety
Riparian corridor management
Special recreation events
Streets and rights-of-way
Committed
Park development
Planning activities
Solid waste management
Assigned
Capital projects
Equipment reserve
Park development
Special projects
Unassigned
Total fund balances (deficits)
Total liabilities and fund balances (deficits)
City of Ukiah, California
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2025
Solid Waste Mitigation
Fund Equipment Reserve Special Projects Reserve Park Development Fees Anton Stadium Observatory Park Playground & Park
Amenities Swimming Pool
$ 124,252 $ 388,953 $ 458,348 $ 43,775 $ 11,796 $ 50,665 $ 30,504 $ 4,521 - - - - - - - -
- - - - - - - -
198 605 713 74 18 73 281 7
- - - - - - - -
- - - - - - - -
- - - - - - - -
$ 124,450 $ 389,558 $ 459,061 $ 43,849 $ 11,814 $ 50,738 $ 30,785 $ 4,528 $ 88 $ - $ - $ - $ - $ - $ - $ -
445 - - - - - - -
- - - - - - - -
- - - - - - 30,000 -
533 - - - - - 30,000 -
$ - $ - $ - $ - $ - $ - $ - $ -
- - - - - - - -
533 - - - - - 30,000 -
$ - $ - $ - $ - $ - $ - $ - $ -
- - - - - - - 4,528
- - - - - - - -
- - - - - - - -
123,917 - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - 43,849 - - - -
- - - - - - - -
- - - - - - - -
- - - - 11,814 50,738 785 -
- 389,558 - - - - - -
- - - - - - - -
- - 459,061 - - - - -
- - - - - - - -
123,917 389,558 459,061 43,849 11,814 50,738 785 4,528
$ 124,450 $ 389,558 $ 459,061 $ 43,849 $ 11,814 $ 50,738 $ 30,785 $ 4,528 Capital Projects
108 Attachment 1

Page 784 of 895 ends

ASSETS
Cash and investments
Accounts receivable
Notes receivable
Interest receivable
Grants and subventions receivable
Due from other funds
Land held for resale
Total assets

LIABILITIES
Accounts payable
Accrued payroll liabilities
Due to other funds
Advance from other funds
Total liabilities

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

FUND BALANCES (DEFICITS)
Nonspendable
Riparian corridor management
Restricted
Capital projects
CDBG activities
Certifications and training
Clean-up and solid waste remdediation
Debt service reserve
Downtown business improvements
Housing activities
Opioid settlement
Project reserve
Public safety
Riparian corridor management
Special recreation events
Streets and rights-of-way
Committed
Park development
Planning activities
Solid waste management
Assigned
Capital projects
Equipment reserve
Park development
Special projects
Unassigned
Total fund balances (deficits)
Total liabilities and fund balances (deficits)
City of Ukiah, California
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2025
Debt Service Permanent
Riverside Park Skate Park Softball Complex Rail Trail
Debt Service Reserve
2022 LRB
Riparian Corridor
Enhancement
Total Nonmajor
Governmental Funds
$ 3,140 $ - $ 7,022 $ 3,023 $ 2,447,208 $ 149,676 $ 8,516,385 4,096 - - - - - 779,865
- - - - - - 11,313,098
75 - 11 40 78 233 14,971
29,546 - - 644,927 - - 963,978
- - - - - - 1,281,906
- - - - - - 2,435,114
$ 36,857 $ - $ 7,033 $ 647,990 $ 2,447,286 $ 149,909 $ 25,305,317 $ - $ - $ - $ 573,655 $ - $ - $ 1,300,432
- - - - - - 2,780
- - - - - - 34,556
12,005 - - 140,359 - - 445,106
12,005 - - 714,014 - - 1,782,874
$ - $ - $ - $ 596,371 $ - $ - $ 2,390,650
- - - 596,371 - - 2,390,650
12,005 - - 1,310,385 - - 4,173,524
$ - $ - $ - $ - $ - $ 137,576 $ 137,576
- - - - - - 4,528
- - - - - - 997,685
- - - - - - 61,063
- - - - - - 123,917
- - - - 2,447,286 - 2,447,286
- - - - - - 1,579
- - - - - - 14,549,369
- - - - - - 302,037
- - - - - - 14,803
- - - - - - 446,676
- - - - - 12,333 12,333
- - - - - - 83,094
- - - - - - 1,488,832
- - - - - - 43,849
- - - - - - 363,802
- - - - - - 10,934
- - 7,033 - - - 70,370
- - - - - - 389,558
24,852 - - - - - 24,852
- - - - - - 459,061
- - - (662,395) - - (901,411)
24,852 - 7,033 (662,395) 2,447,286 149,909 21,131,793
$ 36,857 $ - $ 7,033 $ 647,990 $ 2,447,286 $ 149,909 $ 25,305,317 Capital Projects
109 Attachment 1

Page 785 of 895 ends

City of Ukiah, California
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds
For the Year Ended June 30, 2025
Special Revenue Prop 172 Opioid Settlement Fund Museum Grant ARRC Downtown Business
Improvement

REVENUES
Business license tax $ - $ - $ - $ - $ - $ 16,401
Charges for service - - - - - -
Grants, contributions, and subventions - 105,641 194,680 - - - Use of money and property 280 4,293 5,650 - 75,162 76
Miscellaneous - - - - 20,004 -
Total revenues 280 109,934 200,330 - 95,166 16,477

EXPENDITURES
Current:

General government 19 - - - 3 -
Public safety - - - - - -
Housing and community development - - - - - -
Public works - - - - - -
Recreation and culture - - - - 101,293 -
Economic development and redevelopment - - - - - 15,908 Debt service:

Interest - 5,397 - - - -
Principal - 33,485 - - - -
Capital outlay:

Public works - - - - - -
Total expenditures 19 38,882 - - 101,296 15,908
Excess (deficiency) of revenues over expenditures 261 71,052 200,330 - (6,130) 569

OTHER FINANCING SOURCES (USES)
Transfers in - - - - - -
Transfers out - (267,443) - (21) - -
Total other financing sources (uses) - (267,443) - (21) - - Net change in fund balances 261 (196,391) 200,330 (21) (6,130) 569 Fund balances - beginning 14,542 212,554 101,707 21 (21,979) 1,010 Fund balances - ending $ 14,803 $ 16,163 $ 302,037 $ - $ (28,109) $ 1,579 Special Revenue
110 Attachment 1

Page 786 of 895 ends

City of Ukiah, California
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds
For the Year Ended June 30, 2025

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
Recreation and culture
Economic development and redevelopment
Debt service:

Interest
Principal
Capital outlay:

Public works
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
Fund balances - ending
LMIHF Housing Asset Winter Special Events Advanced Planning Special Recreation
Events
Highway User Tax (Gas
Tax) Signalization
$ - $ - $ - $ - $ - $ -
- 151,600 85,176 41,792 - -
455,000 - 90,912 32,700 927,497 -
87,855 55 6,223 1,731 31,133 7,376
- - - - - -
542,855 151,655 182,311 76,223 958,630 7,376
- - 360 - 1,221 511
- - - - - -
- - 85,750 - - -
- - - - 1,060,335 -
- 168,045 - 61,653 - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- 168,045 86,110 61,653 1,061,556 511
542,855 (16,390) 96,201 14,570 (102,926) 6,865
- - - - - -
- - - - (454,000) -
- - - - (454,000) -
542,855 (16,390) 96,201 14,570 (556,926) 6,865
6,402,579 (194,517) 267,601 68,524 1,424,577 383,462
$ 6,945,434 $ (210,907) $ 363,802 $ 83,094 $ 867,651 $ 390,327 (Continued)
Special Revenue
111 Attachment 1

Page 787 of 895 ends

City of Ukiah, California
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds
For the Year Ended June 30, 2025

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
Recreation and culture
Economic development and redevelopment
Debt service:

Interest
Principal
Capital outlay:

Public works
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
Fund balances - ending
1998 STIP Augmentation SB325 Reimbursement S.T.P.

Trans-Traffic Congest
Relief CDBG Program Income Home Program Income
$ - $ - $ - $ - $ - $ -
- - - - - -
- 38,880 - - 699,916 -
2 1,204 3,329 34 66,697 157,326
- - - - - -
2 40,084 3,329 34 766,613 157,326
- 117 255 6 - -
- - - - - -
- - - - 506,106 145,000
- 46,198 - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - 39,906 - - -
- 46,315 40,161 6 506,106 145,000
2 (6,231) (36,832) 28 260,507 12,326
- - - - - -
(21) - - (121) - -
(21) - - (121) - -
(19) (6,231) (36,832) (93) 260,507 12,326
19 82,836 191,081 93 737,178 7,591,609
$ - $ 76,605 $ 154,249 $ - $ 997,685 $ 7,603,935
(Continued)
Special Revenue
112 Attachment 1

Page 788 of 895 ends

City of Ukiah, California
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds
For the Year Ended June 30, 2025

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
Recreation and culture
Economic development and redevelopment
Debt service:

Interest
Principal
Capital outlay:

Public works
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
Fund balances - ending
CASP Certification and
Training Asset Seizure
Supplemental Law
Enforcement
Asset Forfeiture 11470.2
H&S F Special Revenue - Police Transfer Station
$ - $ - $ - $ - $ - $ -
- - - - - -
- 66,126 239,420 - 132,265 -
1,161 1,593 8,014 1,048 1,802 396,891
- - - - - -
1,161 67,719 247,434 1,048 134,067 396,891
- - 418 - 56 223
- 30,393 99,394 3,077 - -
698 - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
698 30,393 99,812 3,077 56 223
463 37,326 147,622 (2,029) 134,011 396,668
- 2,498 - - - -
- - (255,156) - (125,000) (430,000)
- - (255,156) - (125,000) (430,000)
463 39,824 (107,534) (2,029) 9,011 (33,332)
60,600 60,300 341,838 54,684 34,419 44,266
$ 61,063 $ 100,124 $ 234,304 $ 52,655 $ 43,430 $ 10,934 (Continued)
Special Revenue
113 Attachment 1

Page 789 of 895 ends

City of Ukiah, California
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds
For the Year Ended June 30, 2025

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
Recreation and culture
Economic development and redevelopment
Debt service:

Interest
Principal
Capital outlay:

Public works
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
Fund balances - ending
Special Revenue
Solid Waste Mitigation
Fund Equipment Reserve Special Projects Reserve Park Development Fees Anton Stadium Observatory Park $ - $ - $ - $ - $ - $ -
65,684 - - 7,009 - -
150 - - - - -
2,179 7,378 9,137 868 223 891
- - - - - -
68,013 7,378 9,137 7,877 223 891
- 513 1,608 228 15 -
1,204 - - - - -
- - - - - -
26,658 - - - - -
- - - - - -
- - - - - -
538 - - - - -
407 - - - - -
- - 245,740 - - -
28,807 513 247,348 228 15 -
39,206 6,865 (238,211) 7,649 208 891
- - - - - 3,711
- - - (3,711) - -
- - - (3,711) - 3,711
39,206 6,865 (238,211) 3,938 208 4,602
84,711 382,693 697,272 39,911 11,606 46,136
$ 123,917 $ 389,558 $ 459,061 $ 43,849 $ 11,814 $ 50,738 (Continued)
Capital Projects
114 Attachment 1

Page 790 of 895 ends

City of Ukiah, California
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds
For the Year Ended June 30, 2025

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
Recreation and culture
Economic development and redevelopment
Debt service:

Interest
Principal
Capital outlay:

Public works
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
Fund balances - ending
Playground & Park
Amenities Swimming Pool Riverside Park Skate Park Softball Complex Rail Trail $ - $ - $ - $ - $ - $ -
- - - - - -
177,952 - 70,505 - - 485,554
2,572 86 357 - 133 2,437
- - 10,997 - - -
180,524 86 81,859 - 133 487,991
- 6 3 - 9 1
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - 644,927
- 6 3 - 9 644,928
180,524 80 81,856 - 124 (156,937)
- - - - - -
- - - (7) - -
- - - (7) - -
180,524 80 81,856 (7) 124 (156,937)
(179,739) 4,448 (57,004) 7 6,909 (505,458)
$ 785 $ 4,528 $ 24,852 $ - $ 7,033 $ (662,395)
(Continued)
Capital Projects
115 Attachment 1

Page 791 of 895 ends

City of Ukiah, California
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds
For the Year Ended June 30, 2025

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
Recreation and culture
Economic development and redevelopment
Debt service:

Interest
Principal
Capital outlay:

Public works
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
Fund balances - ending
Debt Service Permanent
Debt Service Reserve
2022 LRB
Riparian Corridor
Enhancement
Total Nonmajor
Governmental Funds
$ - $ - $ 16,401
- - 351,261
- - 3,717,198
499 2,833 888,528
- - 31,001
499 2,833 5,004,389
1,305 195 7,072
- - 134,068
- - 737,554
- - 1,133,191
- - 330,991
- - 15,908
- - 5,935
- - 33,892
- - 930,573
1,305 195 3,329,184
(806) 2,638 1,675,205
- - 6,209
- - (1,535,480)
- - (1,529,271)
(806) 2,638 145,934
2,448,092 147,271 20,985,859
$ 2,447,286 $ 149,909 $ 21,131,793
116 Attachment 1

Page 792 of 895 ends

GOVERNMENTAL FUNDS BUDGET COMPARISON
117 Attachment 1

Page 793 of 895 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, 2025
Original Final Actual
Variance - Positive
(Negative)

REVENUES
Business license tax $ - $ - $ - $ -
Charges for service - - - -
Grants, contributions, and subventions - - - -
Use of money and property 276 276 280 4
Miscellaneous - - - -
Total revenues 276 276 280 4

EXPENDITURES
Current:

General government 16 16 19 (3)
Public safety - - - -
Housing and community development - - - -
Public works - - - -
Parks, buildings, and grounds - - - -
Recreation and culture - - - -
Economic development and redevelopment - - - -
Total current 16 16 19 (3)
Debt service:

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

Public works - - - -
Parks, buildings, and grounds - - - -
Recreation and culture - - - -
Total capital outlay - - - -
Total expenditures 16 16 19 (3)
Excess (deficiency) of revenues over expenditures 260 260 261 1

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses) - - - -
Net change in fund balances 260 260 261 1
Fund balances - beginning 14,542 14,542 14,542 -
Fund balances - ending $ 14,802 $ 14,802 $ 14,803 $ 1
Special Revenue
118 Attachment 1

Page 794 of 895 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, 2025

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
Fund balances - ending
Original Final Actual
Variance - Positive
(Negative)
$ - $ - $ - $ -
- - - -
108,178 108,178 105,641 (2,537)
- - 4,293 4,293
- - - -
108,178 108,178 109,934 1,756
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
5,397 5,397 5,397 -
33,485 33,485 33,485 -
38,882 38,882 38,882 -
- - - -
- - - -
- - - -
- - - -
38,882 38,882 38,882 -
69,296 69,296 71,052 1,756
- - - -
- - (267,443) (267,443)
- - (267,443) (267,443)
69,296 69,296 (196,391) (265,687)
212,554 212,554 212,554 -
$ 281,850 $ 281,850 $ 16,163 $ (265,687)
Prop 172
119 Attachment 1

Page 795 of 895 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, 2025

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
Fund balances - ending
Original Final Actual
Variance - Positive
(Negative)
$ - $ - $ - $ -
- - - -
70,000 70,000 194,680 124,680
1,845 1,845 5,650 3,805
- - - -
71,845 71,845 200,330 128,485
- - - -
100,000 100,000 - 100,000
- - - -
- - - -
- - - -
- - - -
- - - -
100,000 100,000 - 100,000
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
100,000 100,000 - 100,000
(28,155) (28,155) 200,330 228,485
- - - -
- - - -
- - - -
(28,155) (28,155) 200,330 228,485
101,707 101,707 101,707 -
$ 73,552 $ 73,552 $ 302,037 $ 228,485
Opioid Settlement Fund
120 Attachment 1

Page 796 of 895 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, 2025

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
Fund balances - ending
Original Final Actual
Variance - Positive
(Negative)
$ - $ - $ - $ -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - (21) (21)
- - (21) (21)
- - (21) (21)
21 21 21 -
$ 21 $ 21 $ - $ (21)
Museum Grant
121 Attachment 1

Page 797 of 895 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, 2025

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
Fund balances - ending
Original Final Actual
Variance - Positive
(Negative)
$ - $ - $ - $ -
- - - -
- - - -
74,300 74,300 75,162 862
20,000 20,000 20,004 4
94,300 94,300 95,166 866
3 3 3 -
- - - -
- - - -
- - - -
- - - -
108,999 108,999 101,293 7,706
- - - -
109,002 109,002 101,296 7,706
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
109,002 109,002 101,296 7,706
(14,702) (14,702) (6,130) 8,572
- - - -
- - - -
- - - -
(14,702) (14,702) (6,130) 8,572
(21,979) (21,979) (21,979) -
$ (36,681) $ (36,681) $ (28,109) $ 8,572
ARRC
122 Attachment 1

Page 798 of 895 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, 2025

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
Fund balances - ending
Original Final Actual
Variance - Positive
(Negative)
$ 25,500 $ 25,500 $ 16,401 $ (9,099)
- - - -
- - - -
- - 76 76
- - - -
25,500 25,500 16,477 (9,023)
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
22,000 22,000 15,908 6,092
22,000 22,000 15,908 6,092
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
22,000 22,000 15,908 6,092
3,500 3,500 569 (2,931)
- - - -
- - - -
- - - -
3,500 3,500 569 (2,931)
1,010 1,010 1,010 -
$ 4,510 $ 4,510 $ 1,579 $ (2,931)
Downtown Business Improvement
123 Attachment 1

Page 799 of 895 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, 2025

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
Fund balances - ending
Original Final Actual
Variance - Positive
(Negative)
$ - $ - $ - $ -
- - - -
- - 455,000 455,000 104,134 104,134 87,855 (16,279) - - - - 104,134 104,134 542,855 438,721 - - - -
- - - -
1,620,000 1,620,000 - 1,620,000 - - - -
- - - -
- - - -
- - - -
1,620,000 1,620,000 - 1,620,000 - - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
1,620,000 1,620,000 - 1,620,000 (1,515,866) (1,515,866) 542,855 2,058,721 - - - - - - - -
- - - -
(1,515,866) (1,515,866) 542,855 2,058,721 6,402,579 6,402,579 6,402,579 - $ 4,886,713 $ 4,886,713 $ 6,945,434 $ 2,058,721
LMIHF Housing Asset
124 Attachment 1

Page 800 of 895 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, 2025

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
Fund balances - ending
Original Final Actual
Variance - Positive
(Negative)
$ - $ - $ - $ -
180,000 180,000 151,600 (28,400) - - - -
633 633 55 (578) - - - -
180,633 180,633 151,655 (28,978) - - - -
- - - -
- - - -
- - - -
- - - -
188,627 188,627 168,045 20,582 - - - -
188,627 188,627 168,045 20,582 - - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
188,627 188,627 168,045 20,582 (7,994) (7,994) (16,390) (8,396) - - - - - - - -
- - - -
(7,994) (7,994) (16,390) (8,396) (194,517) (194,517) (194,517) - $ (202,511) $ (202,511) $ (210,907) $ (8,396)
Winter Special Events
125 Attachment 1

Page 801 of 895 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, 2025

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
Fund balances - ending
Original Final Actual
Variance - Positive
(Negative)
$ - $ - $ - $ -
65,000 73,000 85,176 12,176 48,750 48,750 90,912 42,162 5,370 5,370 6,223 853 - - - -
119,120 127,120 182,311 55,191
306 306 360 (54)
- - - -
- 160,111 85,750 74,361 - - - -
- - - -
- - - -
- - - -
306 160,417 86,110 74,307 - - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
306 160,417 86,110 74,307 118,814 (33,297) 96,201 129,498 - - - - (50,000) (50,000) - 50,000 (50,000) (50,000) - 50,000 68,814 (83,297) 96,201 179,498 267,601 267,601 267,601 - $ 336,415 $ 184,304 $ 363,802 $ 179,498
Advanced Planning
126 Attachment 1

Page 802 of 895 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, 2025

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
Fund balances - ending
Original Final Actual
Variance - Positive
(Negative)
$ - $ - $ - $ -
45,000 45,000 41,792 (3,208) 25,000 25,000 32,700 7,700 1,413 1,413 1,731 318 - - - -
71,413 71,413 76,223 4,810 - - - -
- - - -
- - - -
- - - -
- - - -
53,326 53,326 61,653 (8,327) - - - -
53,326 53,326 61,653 (8,327) - - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
53,326 53,326 61,653 (8,327) 18,087 18,087 14,570 (3,517) - - - - - - - -
- - - -
18,087 18,087 14,570 (3,517) 68,524 68,524 68,524 -
$ 86,611 $ 86,611 $ 83,094 $ (3,517)
Special Recreation Events
127 Attachment 1

Page 803 of 895 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, 2025

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
Fund balances - ending
Original Final Actual
Variance - Positive
(Negative)
$ - $ - $ - $ -
- - - -
889,813 889,813 927,497 37,684 18,201 18,201 31,133 12,932 - - - - 908,014 908,014 958,630 50,616 1,038 1,038 1,221 (183) - - - - - - - -
1,463,915 1,714,809 1,060,335 654,474 - - - -
- - - -
- - - -
1,464,953 1,715,847 1,061,556 654,291 - - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
1,464,953 1,715,847 1,061,556 654,291 (556,939) (807,833) (102,926) 704,907 - - - - (454,000) (454,000) (454,000) -
(454,000) (454,000) (454,000) -
(1,010,939) (1,261,833) (556,926) 704,907 1,424,577 1,424,577 1,424,577 - $ 413,638 $ 162,744 $ 867,651 $ 704,907
Highway User Tax (Gas Tax)
128 Attachment 1

Page 804 of 895 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, 2025

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
Fund balances - ending
Original Final Actual
Variance - Positive
(Negative)
$ - $ - $ - $ -
- - - -
- - - -
7,605 7,605 7,376 (229) - - - -
7,605 7,605 7,376 (229)
434 434 511 (77)
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
434 434 511 (77)
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
434 434 511 (77)
7,171 7,171 6,865 (306) - - - -
- - - -
- - - -
7,171 7,171 6,865 (306) 383,462 383,462 383,462 -
$ 390,633 $ 390,633 $ 390,327 $ (306)
Signalization
129 Attachment 1

Page 805 of 895 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, 2025

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
Fund balances - ending
Original Final Actual
Variance - Positive
(Negative)
$ - $ - $ - $ -
- - - -
- - - -
6 6 2 (4)
- - - -
6 6 2 (4)
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
6 6 2 (4)
- - - -
- - (21) (21)
- - (21) (21)
6 6 (19) (25)
18 18 19 -
$ 24 $ 24 $ - $ (24)
1998 STIP Augmentation
130 Attachment 1

Page 806 of 895 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, 2025

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
Fund balances - ending
Original Final Actual
Variance - Positive
(Negative)
$ - $ - $ - $ -
- - - -
40,000 85,000 38,880 (46,120)
1,737 1,737 1,204 (533)
- - - -
41,737 86,737 40,084 (46,653)
99 99 117 (18)
- - - -
- - - -
46,483 91,483 46,198 45,285
- - - -
- - - -
- - - -
46,582 91,582 46,315 45,267
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
46,582 91,582 46,315 45,267
(4,845) (4,845) (6,231) (1,386)
- - - -
- - - -
- - - -
(4,845) (4,845) (6,231) (1,386)
82,836 82,836 82,836 -
$ 77,991 $ 77,991 $ 76,605 $ (1,386)
SB325 Reimbursement
131 Attachment 1

Page 807 of 895 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, 2025

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
Fund balances - ending
Original Final Actual
Variance - Positive
(Negative)
$ - $ - $ - $ -
- - - -
750,000 750,000 - (750,000) 3,792 3,792 3,329 (463) - - - - 753,792 753,792 3,329 (750,463)
216 216 255 (39)
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
216 216 255 (39)
- - - -
- - - -
- - - -
452,997 452,996 39,906 413,090 - - - -
- - - -
452,997 452,996 39,906 413,090 453,213 453,212 40,161 413,051 300,579 300,580 (36,832) (337,412) - - - - - - - -
- - - -
300,579 300,580 (36,832) (337,412) 191,081 191,081 191,081 - $ 491,660 $ 491,661 $ 154,249 $ (337,412)
S.T.P.
132 Attachment 1

Page 808 of 895 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, 2025

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
Fund balances - ending
Original Final Actual
Variance - Positive
(Negative)
$ - $ - $ - $ -
- - - -
- - - -
87 87 34 (53)
- - - -
87 87 34 (53)
5 5 6 (1)
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
5 5 6 (1)
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
5 5 6 (1)
82 82 28 (54)
- - - -
- - (121) (121) - - (121) (121)
82 82 (93) (175)
93 93 93 -
$ 175 $ 175 $ - $ (175)
Trans-Traffic Congest Relief
133 Attachment 1

Page 809 of 895 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, 2025

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
Fund balances - ending
Original Final Actual
Variance - Positive
(Negative)
$ - $ - $ - $ -
- - - -
539,775 539,775 699,916 160,141
54,158 54,158 66,697 12,539
- - - -
593,933 593,933 766,613 172,680
- - - -
- - - -
547,775 547,803 506,106 41,697
- - - -
- - - -
- - - -
- - - -
547,775 547,803 506,106 41,697
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
547,775 547,803 506,106 41,697
46,158 46,130 260,507 214,377
- - - -
- - - -
- - - -
46,158 46,130 260,507 214,377
737,180 737,180 737,178 -
$ 783,338 $ 783,310 $ 997,685 $ 214,375
CDBG Program Income
134 Attachment 1

Page 810 of 895 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, 2025

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
Fund balances - ending
Original Final Actual
Variance - Positive
(Negative)
$ - $ - $ - $ -
- - - -
- - - -
5,985 5,985 157,326 151,341
- - - -
5,985 5,985 157,326 151,341
- - - -
- - - -
- - 145,000 (145,000)
- - - -
- - - -
- - - -
- - - -
- - 145,000 (145,000)
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - 145,000 (145,000)
5,985 5,985 12,326 6,341
- - - -
- - - -
- - - -
5,985 5,985 12,326 6,341
7,591,609 7,591,609 7,591,609 -
$ 7,597,594 $ 7,597,594 $ 7,603,935 $ 6,341
Home Program Income
135 Attachment 1

Page 811 of 895 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, 2025

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
Fund balances - ending
Original Final Actual
Variance - Positive
(Negative)
$ - $ - $ - $ -
- - - -
2,000 2,000 - (2,000)
1,038 1,038 1,161 123
- - - -
3,038 3,038 1,161 (1,877)
- - - -
- - - -
7,000 7,000 698 6,302
- - - -
- - - -
- - - -
- - - -
7,000 7,000 698 6,302
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
7,000 7,000 698 6,302
(3,962) (3,962) 463 4,425
- - - -
- - - -
- - - -
(3,962) (3,962) 463 4,425
60,600 60,600 60,600 -
$ 56,638 $ 56,638 $ 61,063 $ 4,425
CASP Certification and Training
136 Attachment 1

Page 812 of 895 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, 2025

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
Fund balances - ending
Original Final Actual
Variance - Positive
(Negative)
$ - $ - $ - $ -
- - - -
35,000 35,000 66,126 31,126 1,317 1,317 1,593 276
- - - -
36,317 36,317 67,719 31,402 - - - -
58,052 58,052 30,393 27,659 - - - -
- - - -
- - - -
- - - -
- - - -
58,052 58,052 30,393 27,659 - - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
58,052 58,052 30,393 27,659 (21,735) (21,735) 37,326 59,061 - - 2,498 2,498 - - - - - - - -
(21,735) (21,735) 39,824 61,559 60,300 60,300 60,300 -
$ 38,565 $ 38,565 $ 100,124 $ 61,559
Asset Seizure
137 Attachment 1

Page 813 of 895 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, 2025

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
Fund balances - ending
Original Final Actual
Variance - Positive
(Negative)
$ - $ - $ - $ -
- - - -
240,000 240,000 239,420 (580) 6,234 6,234 8,014 1,780 - - - - 246,234 246,234 247,434 1,200
356 356 418 (62)
93,930 93,930 99,394 (5,464) - - - -
- - - -
- - - -
- - - -
- - - -
94,286 94,286 99,812 (5,526) - - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
94,286 94,286 99,812 (5,526) 151,948 151,948 147,622 (4,326) - - - - - - (255,156) (255,156) - - (255,156) (255,156) 151,948 151,948 (107,534) (259,482) 341,838 341,838 341,838 - $ 493,786 $ 493,786 $ 234,304 $ (259,482)
Supplemental Law Enforcement
138 Attachment 1

Page 814 of 895 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, 2025

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
Fund balances - ending
Original Final Actual
Variance - Positive
(Negative)
$ - $ - $ - $ -
- - - -
- - - -
1,191 1,191 1,048 (143)
- - - -
1,191 1,191 1,048 (143)
- - - -
36,000 36,000 3,077 32,923
- - - -
- - - -
- - - -
- - - -
- - - -
36,000 36,000 3,077 32,923
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
36,000 36,000 3,077 32,923
(34,809) (34,809) (2,029) 32,780
- - - -
- - - -
- - - -
(34,809) (34,809) (2,029) 32,780
54,684 54,684 54,684 -
$ 19,875 $ 19,875 $ 52,655 $ 32,780
Asset Forfeiture 11470.2 H&S F
139 Attachment 1

Page 815 of 895 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, 2025

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
Fund balances - ending
Original Final Actual
Variance - Positive
(Negative)
$ - $ - $ - $ -
- - - -
125,000 125,000 132,265 7,265
840 840 1,802 962
- - - -
125,840 125,840 134,067 8,227
48 48 56 (8)
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
48 48 56 (8)
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
48 48 56 (8)
125,792 125,792 134,011 8,219
- - - -
(125,000) (125,000) (125,000) -
(125,000) (125,000) (125,000) -
792 792 9,011 8,219
34,419 34,419 34,419 -
$ 35,211 $ 35,211 $ 43,430 $ 8,219
Special Revenue - Police
140 Attachment 1

Page 816 of 895 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, 2025

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
Fund balances - ending
Original Final Actual
Variance - Positive
(Negative)
$ - $ - $ - $ -
- - - -
- - - -
423,315 423,315 396,891 (26,424)
- - - -
423,315 423,315 396,891 (26,424)
189 189 223 (34)
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
189 189 223 (34)
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
189 189 223 (34)
423,126 423,126 396,668 (26,458)
- - - -
(425,000) (425,000) (430,000) (5,000)
(425,000) (425,000) (430,000) (5,000)
(1,874) (1,874) (33,332) (31,458)
44,266 44,266 44,266 -
$ 42,392 $ 42,392 $ 10,934 $ (31,458)
Transfer Station
141 Attachment 1

Page 817 of 895 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, 2025

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
Fund balances - ending
Original Final Actual
Variance - Positive
(Negative)
$ - $ - $ - $ -
52,337 52,337 65,684 13,347
- - 150 150
936 936 2,179 1,243
- - - -
53,273 53,273 68,013 14,740
- - - -
- 5,000 1,204 3,796
- - - -
39,928 149,293 26,658 122,635
- - - -
- - - -
- - - -
39,928 154,293 27,862 126,431
538 538 538 -
407 407 407 -
945 945 945 -
- - - -
- - - -
- - - -
- - - -
40,873 155,238 28,807 126,431
12,400 (101,965) 39,206 141,171
- - - -
(76) (76) - 76
(76) (76) - 76
12,324 (102,041) 39,206 141,247
84,711 84,711 84,711 -
$ 97,035 $ (17,330) $ 123,917 $ 141,247
Solid Waste Mitigation Fund
142 Attachment 1

Page 818 of 895 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, 2025

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
Fund balances - ending
Original Final Actual
Variance - Positive
(Negative)
$ - $ - $ - $ -
- - - -
- - - -
7,641 7,641 7,378 (263)
- - - -
7,641 7,641 7,378 (263)
436 436 513 (77)
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
436 436 513 (77)
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
436 436 513 (77)
7,205 7,205 6,865 (340)
- - - -
- - - -
- - - -
7,205 7,205 6,865 (340)
382,693 382,693 382,693 -
$ 389,898 $ 389,898 $ 389,558 $ (340)
Equipment Reserve
143 Attachment 1

Page 819 of 895 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, 2025

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
Fund balances - ending
Original Final Actual
Variance - Positive
(Negative)
$ - $ - $ - $ -
- - - -
- - - -
23,952 23,952 9,137 (14,815)
- - - -
23,952 23,952 9,137 (14,815)
151,366 1,366 1,608 (242)
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
151,366 1,366 1,608 (242)
- - - -
- - - -
- - - -
- 276,231 245,740 30,491
- - - -
- - - -
- 276,231 245,740 30,491
151,366 277,597 247,348 30,249
(127,414) (253,645) (238,211) 15,434
- - - -
- - - -
- - - -
(127,414) (253,645) (238,211) 15,434
697,272 697,272 697,272 -
$ 569,858 $ 443,627 $ 459,061 $ 15,434
Special Projects Reserve
144 Attachment 1

Page 820 of 895 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, 2025

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
Fund balances - ending
Original Final Actual
Variance - Positive
(Negative)
$ - $ - $ - $ -
- 7,009 7,009 -
- - - -
3,393 3,393 868 (2,525)
- - - -
3,393 10,402 7,877 (2,525)
193 193 228 (35)
- - - -
- - - -
- - - -
- 7,009 - 7,009
- - - -
- - - -
193 7,202 228 6,974
- - - -
- - - -
- - - -
- - - -
15,000 15,000 - 15,000
- - - -
15,000 15,000 - 15,000
15,193 22,202 228 21,974
(11,800) (11,800) 7,649 19,449
- - - -
(3,711) (3,711) (3,711) -
(3,711) (3,711) (3,711) -
(15,511) (15,511) 3,938 19,449
39,911 39,911 39,911 -
$ 24,400 $ 24,400 $ 43,849 $ 19,449
Park Development Fees
145 Attachment 1

Page 821 of 895 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, 2025

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
Fund balances - ending
Original Final Actual
Variance - Positive
(Negative)
$ - $ - $ - $ -
- - - -
- - - -
225 225 223 (2)
- - - -
225 225 223 (2)
13 13 15 (2)
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
13 13 15 (2)
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
13 13 15 (2)
212 212 208 (4)
- - - -
- - - -
- - - -
212 212 208 (4)
11,606 11,606 11,606 -
$ 11,818 $ 11,818 $ 11,814 $ (4)
Anton Stadium
146 Attachment 1

Page 822 of 895 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, 2025

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
Fund balances - ending
Original Final Actual
Variance - Positive
(Negative)
$ - $ - $ - $ -
- - - -
- - - -
294 294 891 597
- - - -
294 294 891 597
- - - -
- - - -
- - - -
- - - -
15,000 15,000 - 15,000
- - - -
- - - -
15,000 15,000 - 15,000
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
15,000 15,000 - 15,000
(14,706) (14,706) 891 15,597
3,711 3,711 3,711 -
- - - -
3,711 3,711 3,711 -
(10,995) (10,995) 4,602 15,597
46,136 46,136 46,136 -
$ 35,141 $ 35,141 $ 50,738 $ 15,597
Observatory Park
147 Attachment 1

Page 823 of 895 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, 2025

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
Fund balances - ending
Original Final Actual
Variance - Positive
(Negative)
$ - $ - $ - $ -
- - - -
- - 177,952 177,952
3 3 2,572 2,569
- - - -
3 3 180,524 180,521
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
3 3 180,524 180,521
- - - -
- - - -
- - - -
3 3 180,524 180,521
(179,739) (179,739) (179,739) -
$ (179,736) $ (179,736) $ 785 $ 180,521
Playground & Park Amenities
148 Attachment 1

Page 824 of 895 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, 2025

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
Fund balances - ending
Original Final Actual
Variance - Positive
(Negative)
$ - $ - $ - $ -
- - - -
- - - -
93 93 86 (7)
- - - -
93 93 86 (7)
5 5 6 (1)
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
5 5 6 (1)
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
5 5 6 (1)
88 88 80 (8)
- - - -
- - - -
- - - -
88 88 80 (8)
4,448 4,448 4,448 -
$ 4,536 $ 4,536 $ 4,528 $ (8)
Swimming Pool
149 Attachment 1

Page 825 of 895 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, 2025

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
Fund balances - ending
Original Final Actual
Variance - Positive
(Negative)
$ - $ - $ - $ -
- - - -
832,005 832,005 70,505 (761,500)
39 39 357 318
- - 10,997 -
832,044 832,044 81,859 (750,185) 2 2 3 (1)
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
2 2 3 (1)
- - - -
- - - -
- - - -
- - - -
- - - -
832,005 858,063 - 858,063 832,005 858,063 - 858,063 832,007 858,065 3 858,062 37 (26,021) 81,856 107,877 - - - -
- - - -
- - - -
37 (26,021) 81,856 107,877 (57,004) (57,004) (57,004) - $ (56,967) $ (83,025) $ 24,852 $ 107,877
Riverside Park
150 Attachment 1

Page 826 of 895 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, 2025

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
Fund balances - ending
Original Final Actual
Variance - Positive
(Negative)
$ - $ - $ - $ -
- - - -
- - - -
3 3 - (3)
- - - -
3 3 - (3)
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
3 3 - (3)
- - - -
- - (7) (7)
- - (7) (7)
3 3 (7) (10)
8 8 7 -
$ 11 $ 11 $ - $ (11)
Skate Park
151 Attachment 1

Page 827 of 895 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, 2025

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
Fund balances - ending
Original Final Actual
Variance - Positive
(Negative)
$ - $ - $ - $ -
- - - -
- - - -
138 138 133 (5)
- - - -
138 138 133 (5)
8 8 9 (1)
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
8 8 9 (1)
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
8 8 9 (1)
130 130 124 (6)
- - - -
- - - -
- - - -
130 130 124 (6)
6,909 6,909 6,909 -
$ 7,039 $ 7,039 $ 7,033 $ (6)
Softball Complex
152 Attachment 1

Page 828 of 895 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, 2025

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
Fund balances - ending
Original Final Actual
Variance - Positive
(Negative)
$ - $ - $ - $ -
- - - -
3,563,212 3,913,212 485,554 (3,427,658)
18 18 2,437 2,419 - - - -
3,563,230 3,913,230 487,991 (3,425,239) 1 1 1 -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
1 1 1 -
- - - -
- - - -
- - - -
3,179,369 837,902 644,927 192,975 - - - -
- - - -
3,179,369 837,902 644,927 192,975 3,179,370 837,903 644,928 192,975 383,860 3,075,327 (156,937) (3,232,264) - - - - - - - -
- - - -
383,860 3,075,327 (156,937) (3,232,264) (505,458) (505,458) (505,458) - $ (121,598) $ 2,569,869 $ (662,395) $ (3,232,264)
Rail Trail
153 Attachment 1

Page 829 of 895 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, 2025

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
Fund balances - ending
Original Final Actual
Variance - Positive
(Negative)
$ - $ - $ - $ -
- - - -
- - - -
300 300 499 199
- - - -
300 300 499 199
17 17 1,305 (1,288)
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
17 17 1,305 (1,288)
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
17 17 1,305 (1,288)
283 283 (806) (1,089)
- - - -
- - - -
- - - -
283 283 (806) (1,089)
2,448,092 2,448,092 2,448,092 -
$ 2,448,375 $ 2,448,375 $ 2,447,286 $ (1,089)
Debt Service Reserve 2022 LRB
154 Attachment 1

Page 830 of 895 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, 2025

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
Fund balances - ending
Original Final Actual
Variance - Positive
(Negative)
$ - $ - $ - $ -
- - - -
- - - -
2,910 2,910 2,833 (77)
- - - -
2,910 2,910 2,833 (77)
166 166 195 (29)
- - - -
- - - -
- - - -
- - - -
- - - -
166 166 195 (29)
- - - -
- - - -
- - - -
- - - -
- - - -
166 166 195 (29)
2,744 2,744 2,638 (106) - - - -
- - - -
- - - -
2,744 2,744 2,638 (106) 147,271 147,271 147,271 -
$ 150,015 $ 150,015 $ 149,909 $ (106)
Riparian Corridor Enhancement
155 Attachment 1

Page 831 of 895 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.
156 Attachment 1

Page 832 of 895 ends

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

Cash and investments $ 7,405 $ 73,179 $ 11,941 $ 8,785 $ 138,609 $ 112 $ 240,031 Accounts receivable 15,157 2,045,469 - - 186,008 20,269 2,266,903 Lease receivable - - 48,851 - - - 48,851
Interest receivable 6 - 775 15 254 - 1,050
Grants and subventions receivable - - - - 99,720 - 99,720 Total current assets 22,568 2,118,648 61,567 8,800 424,591 20,381 2,656,555 Noncurrent assets:

Advances to other funds - - 425,707 - - - 425,707
Land 183,871 - 965,284 372,750 271,957 - 1,793,862
Infrastructure and network 77,682 - 340,353 - 9,145,532 - 9,563,567 Buildings and improvements - - 439,213 2,294,473 1,651,825 - 4,385,511 Machinery equipment and vehicles 33,043 1,543,662 - 76,339 619,747 - 2,272,791 Less accumulated depreciation (58,141) (205,533) (604,280) (1,455,724) (3,474,025) - (5,797,703) Total noncurrent assets 236,455 1,338,129 1,566,277 1,287,838 8,215,036 - 12,643,735 Total assets 259,023 3,456,777 1,627,844 1,296,638 8,639,627 20,381 15,300,290

DEFERRED OUTFLOWS OF RESOURCES
Pension related - 231,073 1,155 107,064 164,832 - 504,124 Total deferred outflows of resources - 231,073 1,155 107,064 164,832 - 504,124 Total assets and deferred outflows of resources 259,023 3,687,850 1,628,999 1,403,702 8,804,459 20,381 15,804,414

LIABILITIES
Current liabilities:

Accounts payable 6,449 113,695 97,086 13,469 32,430 27,451 290,580 Accrued payroll liabilities - 59,536 178 6,654 12,851 - 79,219 Due to other funds - - - 175,264 - - 175,264
Deposits payable - - - 2,162 4,062 - 6,224
Interest payable - 2,820 636 320 11,725 - 15,501
Compensated absences - current - 7,852 21 1,491 3,895 - 13,259 Pension-related bonds - current - - 2,093 1,053 35,280 - 38,426 Capital project installment obligations - current - - - - 11,683 - 11,683 Capital project bonds - current - 130,426 - - - - 130,426 Total current liabilities 6,449 314,329 100,014 200,413 111,926 27,451 760,582 Noncurrent liabilities:

Advance from other funds 26,136 2,829,771 830,200 123,546 195,187 321,621 4,326,461 Compensated absences - 70,672 189 13,428 35,051 - 119,340 Net pension liability - 466,876 2,334 216,319 333,038 - 1,018,567 Capital project installment obligations - - - - 103,820 - 103,820 Pension-related bonds - - 66,668 33,545 1,123,483 - 1,223,696 Capital leases - 528,462 - - - - 528,462
Total noncurrent liabilities 26,136 3,895,781 899,391 386,838 1,790,579 321,621 7,320,346 Total liabilities 32,585 4,210,110 999,405 587,251 1,902,505 349,072 8,080,928

DEFERRED INFLOWS OF RESOURCES
Lease related - - 48,852 - - - 48,852
Pension related - 4,760 24 2,206 3,396 - 10,386
Total deferred inflows of resources - 4,760 48,876 2,206 3,396 - 59,238 Total liabilities and deferred inflows of resources 32,585 4,214,870 1,048,281 589,457 1,905,901 349,072 8,140,166

NET POSITION
Net investment in capital assets 236,454 676,421 1,140,568 1,287,837 8,098,524 - 11,439,804 Unrestricted (10,016) (1,203,441) (559,850) (473,592) (1,199,966) (328,691) (3,775,556) Total net position $ 226,438 $ (527,020) $ 580,718 $ 814,245 $ 6,898,558 $ (328,691) $ 7,664,248 City of Ukiah, California
Combining Statement of Net Position
Nonmajor Enterprise Funds
June 30, 2025
157 Attachment 1

Page 833 of 895 ends

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

OPERATING REVENUES
Charges for service $ 73,585 $ 3,175,106 $ - $ 98,455 $ 27,798 $ 193,948 $ 3,568,892 Facility rental - - 40,000 381,193 547,424 - 968,617
Fuel sales - - - - 1,308,387 - 1,308,387
Fines penalties and forfeitures 46,811 - - - - - 46,811 Total operating revenues 120,396 3,175,106 40,000 479,648 1,883,609 193,948 5,892,707

OPERATING EXPENSES
General and administrative 107,736 486,580 17,333 73,873 241,590 24,578 951,690 Maintenance and operations 11,013 2,540,190 192,529 463,693 791,420 228,669 4,227,514 Fuel - - - - 668,147 - 668,147
Depreciation 1,195 115,083 5,706 50,979 234,060 - 407,023 Total operating expenses 119,944 3,141,853 215,568 588,545 1,935,217 253,247 6,254,374 Operating income (loss) 452 33,253 (175,568) (108,897) (51,608) (59,299) (361,667)

NONOPERATING REVENUES (EXPENSES)
Property tax refund (18,682) (18,682)
Property tax 8,129 - - - - - 8,129
Grants, contributions, and subventions - 487 - - - - 487 Interest, rent, and concessions 847 110 115,541 239 2,569 187 119,493 Interest and fiscal charges - (43,644) (2,661) (1,339) (47,715) - (95,359) Total nonoperating revenues (expenses) (9,706) (43,047) 112,880 (1,100) (45,146) 187 14,068 Income (loss) before contributions and transfers (9,254) (9,794) (62,688) (109,997) (96,754) (59,112) (347,599) Capital grants, contributions, and subventions - - - - 26,123 - 26,123 Change in net position (9,254) (9,794) (62,688) (109,997) (70,631) (59,112) (321,476) Total net position - beginning 235,692 (517,226) 643,406 924,242 6,969,189 (269,579) 7,985,724 Total net position - ending $ 226,438 $ (527,020) $ 580,718 $ 814,245 $ 6,898,558 $ (328,691) $ 7,664,248 City of Ukiah, California
Combining Statement of Revenues, Expenses, and Changes in Net Position Enterprise funds
For the Year Ended June 30, 2025
158 Attachment 1

Page 834 of 895 ends

Parking District Ambulance Services Golf Conference Center Airport Street Lighting Total

CASH FLOWS FROM OPERATING ACTIVITIES
Cash receipts from customers $ 118,520 $ 1,465,674 $ 40,000 $ 489,462 $ 1,727,949 $ 193,012 $ 4,034,617 Payments to employees - (1,451,161) (7,764) (263,542) (477,853) - (2,200,320) Payments to suppliers (8,654) (824,639) (180,288) (135,102) (1,143,627) (228,704) (2,521,014) Payments for interfund services used (107,736) (486,580) (17,333) (73,873) (241,590) (24,578) (951,690) Net cash provided (used) by operating activities 2,130 (1,296,706) (165,385) 16,945 (135,121) (60,270) (1,638,407)

CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES
Principal paid on lease revenue bonds - - (2,018) (1,015) (34,002) - (37,035) Cash received (paid) to other funds (3,000) 1,300,000 66,573 (20,000) (4,813) 32,500 1,371,260 Property taxes received 8,129 - - - - - 8,129
Property taxes refunded (18,682) - - - - - (18,682)
Interest paid - (17,774) (2,661) (1,339) (44,858) - (66,632) Grants and contributions 0 487 - - - - 487
Net cash provided (used) by noncapital financing activities (13,553) 1,282,713 61,894 (22,354) (83,673) 32,500 1,257,527

CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Capital grants and contributions - - - - 261,786 - 261,786 Proceeds from capital loans - 711,225 - - - - 711,225
Interest paid - (23,050) (11) (5) (3,121) - (26,187)
Principal paid on capital and related debt - (52,336) - - (11,417) - (63,753) Acquisition and construction of capital assets - (711,225) - - (29,026) - (740,251) Net cash provided (used) by capital and related financing activities - (75,386) (11) (5) 218,222 - 142,820

CASH FLOWS FROM INVESTING ACTIVITIES
Interest received 898 107 24,821 223 2,824 246 29,119
Net cash provided (used) by investing activities 898 107 24,821 223 2,824 246 29,119 Net increase (decrease) in cash and cash equivalents (10,525) (89,272) (78,681) (5,191) 2,252 (27,524) (208,941) Balances - beginning of year 17,930 162,451 90,622 13,976 136,357 27,636 448,972 Balances - end of the year $ 7,405 $ 73,179 $ 11,941 $ 8,785 $ 138,609 $ 112 $ 240,031 Reconciliation of operating income (loss) to net cash provided (used) by operating activities:

Operating Income $ 452 $ 33,253 $ (175,568) $ (108,897) $ (51,608) $ (59,299) $ (361,667) Adjustments to reconcile operating income (loss) to net cash provided (used) by operating activities:

Depreciation 1,195 115,083 5,706 50,979 234,060 - 407,023 Changes in assets and liabilities:

Decrease (increase) in accounts receivable (1,876) (1,709,432) 37,574 9,147 (155,660) (936) (1,821,183) Decrease (increase) in deferred outflows - - (37,498) 29,723 45,762 - 37,987 Increase (decrease) in accounts payable 2,359 79,884 4,712 2,608 (254,945) (35) (165,417) Increase (decrease) in accrued salaries and benefits - 156,767 41 646 1,825 - 159,279 Increase (decrease) in compensated absences - 27,739 (957) 9,234 9,258 - 45,274 Increase (decrease) in deferrred inflows - - (45) (5,520) (8,499) - (14,064) Increase (decrease) in net pension liability/(asset) - - 650 29,025 44,686 - 74,361 Net cash provided (used) by operating activities $ 2,130 $ (1,296,706) $ (165,385) $ 16,945 $ (135,121) $ (60,270) $ (1,638,407) City of Ukiah, California
Statement of Cash Flows
Enterprise funds
For the Year Ended June 30, 2025
159 Attachment 1

Page 835 of 895 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.
160 Attachment 1

Page 836 of 895 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 $ 262,406 $ 493,208 $ 106,103 $ 17,233 $ 70,993 $ 298,316 $ 195,878 $ 286,811 $ 474,326 $ 2,205,274 Restricted cash and investments - - - - - - - 8,049,882 - 8,049,882 Accounts receivable 614 18,210 - 88,251 - 56,063 - 1,049 - 164,187 Interest receivable 18 2,441 128 4 54 133 159 676 1,254 4,867 Grants and subventions receivable 55,110 - - - - - - - - 55,110 Prepaids 118,094 - - - - - - - 127,749 245,843
Total current assets 436,242 513,859 106,231 105,488 71,047 354,512 196,037 8,338,418 603,329 10,725,163 Noncurrent assets:

Advances to other funds 30,000 - - - - - - - - 30,000
Land - - - - - - - 1,841,747 - 1,841,747
Construction in progress - - - - - - 94,916 7,156,687 94,627 7,346,230 Buildings and improvements - - - 327,113 - - - 1,279,444 - 1,606,557 Machinery equipment and vehicles - - - 203,051 4,769 130,369 242,007 390,476 771,555 1,742,227 Less accumulated depreciation - - - (393,420) (4,769) (130,369) (239,590) (117,730) (506,551) (1,392,429) Total noncurrent assets 30,000 - - 136,744 - - 97,333 10,550,624 359,631 11,174,332 Total assets 466,242 513,859 106,231 242,232 71,047 354,512 293,370 18,889,042 962,960 21,899,495

LIABILITIES
Current liabilities:

Accounts payable 142,911 13,738 23,590 8,496 1,269 51,600 6,070 77,693 189,861 515,228 Accrued payroll liabilities 104,111 - - 10,879 8,516 37,594 41,180 11,933 32,512 246,725 Interest payable - - - - - - - 145,837 - 145,837
Compensated absences - current 33,838 - - 3,880 3,915 7,169 5,033 2,667 5,943 62,445 Capital project bonds - current - - - - - - - 463,047 - 463,047 Total current liabilities 280,860 13,738 23,590 23,255 13,700 96,363 52,283 701,177 228,316 1,433,282 Noncurrent liabilities:

Compensated absences 304,546 - - 34,922 35,247 64,523 45,299 24,006 53,491 562,034 Capital project bonds - - - - - - - 16,925,630 - 16,925,630 Total noncurrent liabilities 304,546 - - 34,922 35,247 64,523 45,299 16,949,636 53,491 17,487,664 Total liabilities 585,406 13,738 23,590 58,177 48,947 160,886 97,582 17,650,813 281,807 18,920,946

NET POSITION
Net investment in capital assets - - - 136,744 - - 97,333 1,065,992 359,631 1,659,700 Unrestricted (119,164) 500,121 82,641 47,311 22,100 193,626 98,455 172,237 321,522 1,318,849 Total net position $ (119,164) $ 500,121 $ 82,641 $ 184,055 $ 22,100 $ 193,626 $ 195,788 $ 1,238,229 $ 681,153 $ 2,978,549 City of Ukiah, California
Combining Statement of Net Position
Nonmajor Internal Service Funds
June 30, 2025
161 Attachment 1

Page 837 of 895 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 $6,793,031 $ 733,885 $ 3,653,309 $ 650,157 $ 613,076 $ 2,639,068 $ 2,016,481 $ 2,183,878 $ 2,004,102 $ 21,286,987 Miscellaneous 279 154,493 - - 8,901 - - - - 163,673
Total operating revenues 6,793,310 888,378 3,653,309 650,157 621,977 2,639,068 2,016,481 2,183,878 2,004,102 21,450,660

OPERATING EXPENSES
General and administrative 1,125,688 5,772 326,846 112,400 81,378 614,670 256,730 278,547 266,751 3,068,782 Maintenance and operations 5,848,524 1,400,657 3,286,739 530,732 526,060 1,801,390 1,492,555 948,309 1,966,818 17,801,784 Depreciation - - - 26,379 - - 2,659 47,099 59,786 135,923 Total operating expenses 6,974,212 1,406,429 3,613,585 669,511 607,438 2,416,060 1,751,944 1,273,955 2,293,355 21,006,489 Operating income (loss) (180,902) (518,051) 39,724 (19,354) 14,539 223,008 264,537 909,923 (289,253) 444,171

NONOPERATING REVENUES (EXPENSES)
Grants, contributions, and subventions 50,526 - - 19,140 - - - 30,981 - 100,647 Interest, rent, and concessions 4,889 17,038 2,102 302 704 2,048 1,182 8,355 12,587 49,207 Interest and fiscal charges (173,030) - - (14,624) (14,061) (56,292) (49,023) (596,783) (45,490) (949,303) Debt Issuance Costs (25,000) - - - - - - - - (25,000)
Total nonoperating revenues (expenses) (142,615) 17,038 2,102 4,818 (13,357) (54,244) (47,841) (557,447) (32,903) (824,449) Income (loss) before contributions and transfers (323,517) (501,013) 41,826 (14,536) 1,182 168,764 216,696 352,476 (322,156) (380,278) Capital grants, contributions, and subventions - - - - - - - - 22,201 22,201 Change in net position (323,517) (501,013) 41,826 (14,536) 1,182 168,764 216,696 352,476 (299,955) (358,077) Total net position - beginning 204,353 1,001,134 40,815 198,591 20,918 24,862 (20,908) 885,753 981,108 3,336,626 Total net position - ending $ (119,164) $ 500,121 $ 82,641 $ 184,055 $ 22,100 $ 193,626 $ 195,788 $ 1,238,229 $ 681,153 $ 2,978,549 City of Ukiah, California
Combining Statement of Revenues, Expenses, and Changes in Net Position Internal service funds
For the Year Ended June 30, 2025
162 Attachment 1

Page 838 of 895 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 $ 279 $ - $ - $ 87,443 $ 5,173 $ 214,932 $ - $ 5,787 $ 18,852 $ 332,466 Receipts from interfund services provided 6,723,875 1,656,865 3,653,309 565,271 608,765 2,368,193 1,590,903 2,280,749 2,004,102 21,452,032 Payments to employees (4,049,183) - - (323,216) (451,606) (1,343,832) (1,370,573) (510,105) (1,016,665) (9,065,180) Payments to suppliers (1,654,148) (2,168,841) (3,274,382) (198,261) (56,219) (624,635) (115,752) (426,977) (823,518) (9,342,733) Payments for interfund services used (1,125,688) (5,772) (326,846) (112,400) (81,378) (390,678) (256,730) (278,547) (266,751) (2,844,790) Receipts (payments) to other governmental agencies 100,800 - - - - - 425,578 - - 526,378 Other operating cash receipts (payments) (30,000) - - - - - - - - (30,000) Net cash provided (used) by operating activities (34,065) (517,748) 52,081 18,837 24,735 223,980 273,426 1,070,907 (83,980) 1,028,173

CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES
Cash received (paid) to other funds 210,535 - - (30,535) - - - (270,000) - (90,000) Interest paid (173,030) - - (14,624) (14,061) (56,292) (49,023) (25,404) (45,490) (377,924) Grants and contributions 3,298 - - 19,140 - - - 981 - 23,419 Net cash provided (used) by noncapital financing activities 40,803 - - (26,019) (14,061) (56,292) (49,023) (294,423) (45,490) (444,505)

CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Capital grants and contributions - - - - - - - 30,000 292,640 322,640 Interest paid (25,000) - - - - - - (633,063) - (658,063) Principal paid on capital and related debt - - - - - - - (385,000) - (385,000) Acquisition and construction of capital assets - - - - - - (94,916) (7,952,931) (77,380) (8,125,227) Net cash provided (used) by capital and related financing activities (25,000) - - - - - - (8,940,994) 215,260 (8,845,650)

CASH FLOWS FROM INVESTING ACTIVITIES
Interest received 4,871 17,156 2,088 297 650 1,914 1,037 9,077 11,308 48,398 Net cash provided (used) by investing activities 4,871 17,156 2,088 297 650 1,914 1,037 9,077 11,308 48,398 Net increase (decrease) in cash and cash equivalents (13,391) (500,592) 54,169 (6,885) 11,324 169,602 130,524 (8,155,433) 97,098 (8,213,584) Balances - beginning of year 275,797 993,800 51,934 24,118 59,669 128,714 65,354 16,492,126 377,228 18,468,740 Balances - end of the year $ 262,406 $ 493,208 $ 106,103 $ 17,233 $ 70,993 $ 298,316 $ 195,878 $ 8,336,693 $ 474,326 $ 10,255,156 Reconciliation of operating income (loss) to net cash provided (used) by operating activities:

Operating Income $ (180,902) $ (518,051) $ 39,724 $ (19,354) $ 14,539 $ 223,008 $ 264,537 $ 909,923 $ (289,253) $ 444,171 Adjustments to reconcile operating income (loss) to net cash provided (used) by operating activities:

Depreciation - - - 26,379 - - 2,659 47,099 59,786 135,923 Changes in assets and liabilities:

Decrease (increase) in accounts receivable 31,644 671 - 2,557 315 (55,943) - 102,658 18,852 100,754 Decrease (increase) in prepaids (50,004) - - - - - - - (374) (50,378) Increase (decrease) in accounts payable 70,795 (368) 12,357 5,487 (2,697) 23,929 2,789 (75) 106,229 218,446 Increase (decrease) in accrued salaries and benefits 29,972 - - 3,181 1,890 14,339 11,301 (36) 10,257 70,904 Increase (decrease) in compensated absences 64,430 - - 587 10,688 18,647 (7,860) 11,338 10,523 108,353 Net cash provided (used) by operating activities $ (34,065) $ (517,748) $ 52,081 $ 18,837 $ 24,735 $ 223,980 $ 273,426 $ 1,070,907 $ (83,980) $ 1,028,173 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, 2025
163 Attachment 1

Page 839 of 895 ends

COMBINING FIDUCIARY FUNDS
Millview County Water District Fund Resources held for the benefit of the Millview County Water District.

Redwood Valley County Water District
Fund
Resources held for the benefit of the Redwood Valley County Water District.

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.
164 Attachment 1

Page 840 of 895 ends

Millview County Water
District
Redwood Valley County
Water District 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 $ 5,388,145 $ 427,062 $ 785,003 $ 185,489 $ 64,412 $ 18,849 $ 99,059 $ 9,758 $ 6,977,777 Accounts receivable 22,240 545,617 9,032 440,183 - 594,590 141,078 - 1,752,740 Interest receivable 52,760 1,404 - - 24 1,167 - - 55,355 Inventories and prepaids 1,364 - - - - - - - 1,364
Total assets 5,464,509 974,083 794,035 625,672 64,436 614,606 240,137 9,758 8,787,236

LIABILITIES
Accounts payable $ 71,873 $ 601,203 6,255 64,882 106,287 54,851 32,902 - 938,253 Accrued payroll liabilities - - - - - 21,484 - - 21,484 Deposits payable 55,749 18,800 751,622 - 20,009 - - - 846,180 Due to other agencies - - - 154,790 - - - - 154,790
Intergovernmental payable - - 36,158 - - - - - 36,158
Due to City of Ukiah - - - 406,000 - 1,532,394 300,843 - 2,239,237 Total liabilities 127,622 620,003 794,035 625,672 126,296 1,608,729 333,745 - 4,236,102

NET POSITION
Restricted for:

Individuals, organizations, and other governments $ 5,336,887 $ 354,080 - - (61,860) (994,123) (93,608) 9,758 4,551,134 Total net position $ 5,336,887 $ 354,080 $ - $ - $ (61,860) $ (994,123) $ (93,608) $ 9,758 $ 4,551,134 City of Ukiah, California
Combining Statement of Fiduciary Net Position
Custodial funds
June 30, 2025
165 Attachment 1

Page 841 of 895 ends

ADDITIONS
Contributions:

Operating grants, contributions, and subventions $ - $ - $ - $ - $ - $ - $ 111,364 $ - $ 111,364 Capital grants, contributions, and subventions - 463,760 - - - - - - 463,760 Taxes and assessments collected for other governments - 31,691 - - - 2,178,897 - - 2,210,588 Service charges collected for other governments - - - - - 292,480 - - 292,480 Service charges collected for other agencies 1,662,231 1,473,411 - 1,914,485 - - 510,963 9,758 5,570,848 Intergovernmental - - - - - 1,246,442 - - 1,246,442
Insurance proceeds from capital asset damage - 69,440 - - - - - - 69,440 Miscellaneous 550 480 - - - 5,697 - - 6,727
Members - - - - 458,993 - - - 458,993
Other additions 5,144,569 997,899 - - - - - - 6,142,468 Total contributions 6,807,350 3,036,681 - 1,914,485 458,993 3,723,516 622,327 9,758 16,573,110 Investment earnings:

Use of money and property 6,000 - - - - - - - 6,000
Interest, rent, and concessions 205,785 6,316 - - 1,823 34,870 66 - 248,860 Total investment earnings 211,785 6,316 - - 1,823 34,870 66 - 254,860 Total additions 7,019,135 3,042,997 - - 460,816 3,758,386 622,393 9,758 16,827,970

DEDUCTIONS
General and administrative - - - - - 12,479 144,000 - 156,479 Maintenance and operations 1,661,375 2,688,917 - 3,788 - 137,857 568,021 - 5,059,958 Principal on behalf of beneficiaries - - - - - 41,056 - - 41,056 Interest and fiscal charges on behalf of beneficiaries 20,873 - - - - 7,286 2,252 - 30,411 Distributions to other governments - - - - 657,725 - - 14,561 672,286 Payments to other agencies for service charges collected - - - 789,133 - - - - 789,133 Payments to City for services provided - - - 1,121,564 - 3,924,406 - - 5,045,970 Total deductions 1,682,248 2,688,917 - 1,914,485 657,725 4,123,084 714,273 14,561 11,795,293 Net increase (decrease) in fiduciary net position 5,336,887 354,080 - - (196,909) (364,698) (91,880) (4,803) 5,032,677 Total net position - beginning - - - - 135,049 (629,425) (1,728) 14,561 (481,543) Total net position - ending $ 5,336,887 $ 354,080 $ - $ - $ (61,860) $ (994,123) $ (93,608) $ 9,758 $ 4,551,134 City of Ukiah, California
Combining Statement of Changes in Fiduciary Net Position Custodial funds
For the Year Ended June 30, 2025
166 Attachment 1

Page 842 of 895 ends

STATISTICAL SECTION
167 Attachment 1

Page 843 of 895 ends

STATISTICAL SECTION INDEX
City of Ukiah, California
June 30, 2025
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 ................................................................................................................................................... 170 Changes in Net Position ........................................................................................................................................................... 171 Fund Balances, Governmental Funds .................................................................................................................................... 173 Changes in Fund Balances, Governmental Funds ............................................................................................................. 174

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 ................................................................................................................. 175 Property Tax Rates ................................................................................................................................................................. 176 Electric Utility Rates ................................................................................................................................................................. 177 Wastewater Utility Rates ....................................................................................................................................................... 178 Water Utility Rates .................................................................................................................................................................. 179 Top Ten Electric Usage Customers ...................................................................................................................................... 180

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 ....................................................................................................................................... 181 Ratio of General Bonded Outstanding Debt ....................................................................................................................... 182 Computation of Direct and Overlapping Debt ................................................................................................................... 183 Legal Debt Margin Information ............................................................................................................................................. 184 168 Attachment 1

Page 844 of 895 ends

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 ................................................................................................................................. 185 Principal Employers .................................................................................................................................................................. 186

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 ..................................................................................................... 187 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.
169 Attachment 1

Page 845 of 895 ends

For Fiscal Year Ended June 30 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Governmental activities
Net investment in capital assets $ 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 $ 47,675,326 Restricted 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 35,319,615 Unrestricted (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) (16,202,472) Total governmental net position $ 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 $ 66,792,469 Business-type activities
Net investment in capital assets $ 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 $ 184,184,355 Restricted 2,427,020 - 81,993 123,367 99,829 251,126 320,241 794,192 876,480 1,103,258 Unrestricted 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) (12,785,372) Total business-type net position $ 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 $ 172,502,241 Primary governmental
Net investment in capital assets $ 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 $ 231,859,681 Restricted 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 36,422,873 Unrestricted 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) (28,987,844) Total primary governmental net position $ 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 $ 239,294,710 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)
170 Attachment 1

Page 846 of 895 ends

For Fiscal Year Ended June 30 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Expenses
Governmental activities:

General government $ 1,856,104 $ 141,713 $ 1,856,104 $ 2,655,969 $ 99,829 $ 838,727 $ 2,824,700 $ 5,701,815 $ 4,690,322 $ 6,272,993 Public safety 11,794,779 8,887,246 11,794,779 12,167,151 12,812,411 13,659,736 10,238,317 13,937,176 13,937,325 14,609,188 Housing and community development 1,039,784 171,523 1,039,784 2,128,714 2,833,311 1,460,134 2,058,024 1,556,452 1,926,206 2,289,459 Public works 4,018,082 296,934 4,018,082 3,467,503 4,752,062 3,426,376 2,357,684 3,728,734 3,305,509 2,105,123 Parks and recreation 3,306,839 39,796 3,306,839 3,861,576 3,973,413 4,201,399 5,640,841 6,816,875 8,075,950 6,944,726 Economic development and
redevelopment 273,570 - 273,570 299,397 403,808 290,261 84,274 310,065 207,310 193,684 Interest on long-term debt Total governmental activities 59,477 - 59,477 176,067 165,210 992,902 1,674,767 1,321,028 3,479,002 4,389,293 expenses 22,348,635 9,537,212 22,348,635 24,756,377 25,040,044 24,869,535 24,878,607 33,372,145 35,621,624 36,804,466 Business-type activities:

Airport 1,532,905 - 1,532,905 1,360,631 1,528,285 1,857,261 1,541,733 1,626,400 1,926,596 1,982,932 Conference Center 369,045 - 369,045 500,305 503,445 (336,910) 306,131 523,678 557,924 589,884 Electric 15,830,736 17,408,177 15,830,736 17,373,419 18,854,227 19,695,234 22,839,554 25,490,865 23,062,949 24,389,929 Golf 223,341 - 223,341 213,949 251,078 144,680 247,149 229,507 228,916 218,229 Landfill 667,140 - 667,140 2,114,576 4,165,711 969,800 1,417,733 2,143,903 1,630,530 1,268,936 Parking District 153,620 - 153,620 128,643 171,705 137,930 148,354 117,417 125,590 138,626 Street Lighting 395,694 - 395,694 43,349 147,861 186,765 146,475 189,463 157,324 253,247 Wastewater 10,116,164 10,092,436 10,116,164 10,979,067 11,580,850 9,659,518 8,747,889 8,497,211 9,471,702 10,261,653 Water 4,659,530 5,187,510 4,659,530 4,111,529 6,196,274 8,179,199 7,390,232 9,119,878 8,438,575 10,025,713 Disposal site - 565,819 - - - - - - - -
Nonmajor activities Total business-type activities - 2,816,055 - - 11,089 55,894 933,997 1,242,793 1,860,404 3,185,496 expenses 33,948,175 36,069,997 33,948,175 36,825,468 43,410,525 40,549,371 43,719,247 49,181,115 47,460,510 52,314,645 Total primary government expenses $ 56,296,810 $ 45,607,209 $ 56,296,810 $ 61,581,845 $ 68,450,569 $ 65,418,906 $ 68,597,854 $ 82,553,260 $ 83,082,134 $ 89,119,111 Program revenues
Governmental activities:

Charges for services
General government $ 366,171 $ 333,458 $ 366,171 $ 111,355 $ 234,487 $ 78,607 $ 70,182 $ 115,137 $ 159,080 $ 439,490 Public safety Housing and community 567,592 362,711 567,592 505,451 301,503 326,986 463,486 592,944 528,147 201,416 development 454,920 - 454,920 783,575 390,121 573,410 600,754 902,296 849,721 1,048,344 Public works 28,773 - 28,773 92,923 435,190 542,554 430,712 721,741 609,750 323,394 Parks and recreation 782,091 791,257 782,091 786,161 788,687 1,715,541 2,944,741 3,816,814 4,239,695 4,144,026 Economic development and
redevelopment 256,554 - 256,554 259,897 7,289 250,000 250,000 250,000 250,000 250,000 Operating grants and contributions 3,007,794 1,233,883 3,007,794 2,044,901 4,431,684 7,890,530 4,947,892 6,040,597 5,317,289 8,477,365 Capital grants and contributions 618,546 1,325,091 618,546 1,574,928 76,898 771,125 2,424,991 1,884,763 1,980,842 4,193,350 Total governmental activities
program revenues 6,082,441 4,046,400 6,082,441 6,159,191 6,665,859 12,148,753 12,132,758 14,324,292 13,934,524 19,077,385 Business-type activities:

Charges for services
Airport 1,326,141 - 1,326,141 1,541,327 1,234,045 1,390,195 1,333,795 1,358,665 1,728,466 1,883,609 Conference Center 367,504 - 367,504 369,245 274,794 210,000 254,208 348,221 371,870 479,648 Electric 15,875,141 15,971,210 15,875,141 16,193,492 15,581,664 18,141,046 16,576,739 20,841,212 24,609,220 27,950,707 Golf 133,370 - 133,370 36,669 40,000 38,500 40,000 41,500 40,000 40,000 Landfill 630,477 - 630,477 646,611 703,549 716,223 650,086 606,118 632,710 616,313 Parking District 134,689 - 134,689 120,121 114,068 100,679 122,811 119,944 113,471 120,396 Street Lighting 191,388 - 191,388 188,814 188,873 183,278 189,163 188,215 191,340 193,948 Wastewater 8,093,392 7,493,383 8,093,392 8,002,895 7,851,031 7,935,941 7,876,513 8,784,250 8,052,968 8,946,770 Water 6,486,959 5,785,553 6,486,959 6,502,379 6,909,764 7,228,258 7,107,835 7,459,767 8,131,496 9,444,792 Disposal site - 362,018 - - - - - - - -
Nonmajor activities - 1,723,513 - - 14,441 79,891 548,129 976,712 1,290,073 3,175,106 Operating grants and contributions 534,619 210,298 534,619 819,586 2,830,622 759,696 1,572,005 1,659,916 1,816,385 4,203,038 Capital grants and contributions 2,592,224 2,640,396 2,592,224 12,524,559 24,876,967 556,033 201,152 5,077,674 36,912,950 19,185,413 Total business-type activities
program revenues 36,365,904 34,186,371 36,365,904 46,945,698 60,619,818 37,339,740 36,472,436 47,462,194 83,890,949 76,239,740 Total primary government program
revenues $ 42,448,345 $ 38,232,771 $ 42,448,345 $ 53,104,889 $ 67,285,677 $ 49,488,493 $ 48,605,194 $ 61,786,486 $ 97,825,473 $ 95,317,125 Net (Expense) Revenue
Government activities $ (16,266,194) $ (5,490,812) $ (16,266,194) $ (18,597,186) $ (18,374,185) $ (12,720,782) $ (12,745,849) $ (19,047,853) $ (21,687,100) $ (17,727,081) Business-type activities 2,417,729 (1,883,626) 2,417,729 10,120,230 17,209,293 (3,209,631) (7,246,811) (1,718,921) 36,430,439 23,925,095 Total primary government net expense $ (13,848,465) $ (7,374,438) $ (13,848,465) $ (8,476,956) $ (1,164,892) $ (15,930,413) $ (19,992,660) $ (20,766,774) $ 14,743,339 $ 6,198,014 Fiscal Year
City of Ukiah
Changes in Net Position
Last Ten Fiscal Years
(Accrual basis of accounting)
171 Attachment 1

Page 847 of 895 ends

For Fiscal Year Ended June 30 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 General Revenues and Other Changes in
Net Position
Governmental activities:

Property tax $ 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 $ 4,190,036 Sales tax 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 12,985,608 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 2,729,411 Transient occupancy 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 1,140,527 Business license - - 380,797 303,604 411,997 560,527 533,653 509,805 519,782 489,157 Other taxes 1,939,984 2,450,254 249 462 888 1,136 888 781 675 675 Use of money and property - - 708,389 850,711 696,930 266,006 (119,912) 227,389 553,104 1,427,439 Interest and investment earnings 323,373 404,235 - - - - - - - - Other revenue - - 306,746 181,676 246,319 17,052 280,944 233,241 286,078 338,777 Transfers (473,539) (639,819) (363,796) (410,782) (510,543) (444,963) 633,357 (577,591) (836,695) 1,394,781 Total governmental activities 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 24,696,411 Business-type activities:

Property tax - - 16,949 17,121 16,815 16,714 17,057 18,043 17,515 8,129 Interest and investment earnings 672,730 468,003 - - - - Use of money and property - - 247,347 1,166,919 950,715 352,781 (234,775) 287,566 811,963 916,853 Other revenue - - - 11,513 22,223 1,073,603 322,302 109,262 Transfers 473,539 639,819 363,796 410,782 510,543 444,963 (633,357) 577,591 836,695 (1,394,781) Total business-type activities 1,146,269 1,107,822 628,092 1,606,335 1,478,073 836,681 (851,075) 1,956,803 1,988,475 (360,537) Total primary government $ 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 $ 24,335,874 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 $ (2,974,668) $ 9,301,742 $ 1,461,140 $ 6,564,670 $ 2,032,720 $ 9,805,966 $ 9,990,109 $ 2,384,215 $ (298,280) $ 6,969,330 Business-type activities 3,563,998 (5,760,114) 3,045,821 11,726,565 18,687,366 (2,372,950) (8,097,886) 237,882 38,418,914 23,564,558 Total primary government $ 589,330 $ 3,541,628 $ 4,506,961 $ 18,291,235 $ 20,720,086 $ 7,433,016 $ 1,892,223 $ 2,622,097 $ 38,120,634 $ 30,533,888 Fiscal Year
Source - Audited Financial Statements - Statement of Activities 172 Attachment 1

Page 848 of 895 ends

For Fiscal Year Ended June 30 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 General Fund
Nonspendable $ 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 $ 3,163,170 Restricted - - 4,000,000 - - - - - - 246,529
Committed - - - - 194,655.0 - - - - -
Assigned 185,443 4,371,069 - - - 186,134 266,158 - - -
Unassigned 4,116,215 - (1,623,326) 3,321,778 2,434,740 6,818,832 8,668,084 7,646,712 6,568,281 7,246,564 Total general fund $ 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 $ 10,656,263 All other governmental funds
Nonspendable $ - $ - $ 137,576 $ - $ 137,576 $ 137,576 $ 137,576 $ 137,576 $ 137,576 $ 137,576 Restricted 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 25,535,389 Committed - - 12,610,721 685,933 305,466 415,634 803,531 461,610 351,778 418,585 Assigned 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 5,383,406 Unassigned (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) (3,139,113) Total other governmental funds $ 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 $ 28,335,843 Fiscal Year
Source: Audited Financial Statements - Balance Sheet-Governmental funds Fund Balances of Governmental Funds
Last Ten Fiscal Years
(Modified accrual basis of accounting)
173 Attachment 1

Page 849 of 895 ends

Function 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025

REVENUES
Property tax $ 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 $ 4,190,036 Sales tax 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 12,985,608 Franchise fees - - 1,653,146 1,781,141 1,742,671 1,815,271 1,846,595 2,197,540 2,307,901 2,729,411 Transient occupancy 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 1,140,527 Business license tax - - 380,797 303,604 411,997 509,803 533,653 509,805 520,282 489,157 Other taxes 1,917,323 391,473 249 462 888 1,136 888 781 675 675 Charges for service 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 5,707,446 Licenses and permits 341,642 1,792,595 299,101 211,113 259,533 276,752 262,422 431,455 286,285 409,518 Grants contributions and donations - - 274,995 938,308 3,164,054 1,693,511 - 415,281 7,160,729 12,569,923 Intergovernmental 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 78,589 73,835 73,639 33,588 29,716 25,933 28,863 36,231 46,877 122,683 Facility rental - - 589,952 607,020 - - - - - -
Interest, rent, and concessions 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 1,378,236 Miscellaneous 411,052 187,999 654,186 436,361 388,629 158,956 272,253 140,736 135,491 75,569 Total revenues $ 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 $ 41,798,789

EXPENDITURES
Current:

General government 542,434 549,540 270,429 168,024 284,410 28,429,045 123,137 76,120 205,281 148,351 Public safety 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 18,299,567 Housing and community development 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 2,481,008 Public works 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 5,161,426 Parks, buildings, and grounds - - - 26 856 1,190,266 1,979,678 1,907,747 2,011,422 2,022,478 Recreation and culture 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 5,474,244 Economic development and redevelopment 273,570 299,397 403,808 290,261 84,273 339,766 184,737 184,208 Debt service:

Interest - - - 142,679 139,753 139,070 1,660,748 1,579,870 1,480,449 1,389,060 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 2,081,641 Capital lease principal - 16,243 49,967 101,727 104,282 127,291 130,470 133,727 137,067 140,488 Capital lease interest - - 14,055 26,232 23,678 26,949 23,234 19,977 16,636 13,215 Capital outlay 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 4,530,386 Total expenditures 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 41,926,072 Excess (deficiency) of revenues over
expenditures (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) (127,283)

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 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 5,313,178 Transfers out (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) (4,295,967) Total other financing sources (uses) (473,539) (717,441) 4,775,936 (424,781) (255,674) 32,325,392 19,310,316 (943,621) (589,864) 1,017,211

SPECIAL ITEM
Reinstatement of Successor Agency loan - - - 6,000,000
Extraordinary items & Prior Period Adj. - - - - - - - - - - Total special items - - - 6,000,000 - - - - - -
Net change in fund balances (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) 889,928 Debt service as a percentage of noncapital
expenditures 0.00% 0.12% 0.56% 1.67% 1.70% 1.87% 9.38% 10.87% 10.50% 9.69% 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)
174 Attachment 1

Page 850 of 895 ends

Fiscal
Year Property Sales & Use Occupancy Franchise Other Total 2016 3,531,272 6,824,737 1,229,814 1,514,798 402,524 13,503,145 2017 2,703,312 1. 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 2. 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 2025 4,190,036 12,985,608 1,140,527 2,729,411 489,832 21,535,414 Change
2023-2024 4.0% -2.1% -8.9% 18.3% -5.9% 0.7%
Source: Audited Financial Statements - Statement of Revenues, Expenditures and Changes in Fund Balances

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

2. 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
175 Attachment 1

Page 851 of 895 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. 176 Attachment 1

Page 852 of 895 ends

City of Ukiah
Electric Utility Rates
Last 10 Fiscal Years
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Residential, single phase
Per meter per month, per KWH $ 0.12040 $ 0.12040 $ 0.12790 $ 0.13180 $ 0.13580 $ 0.13580 $ 0.14797 $ 0.16009 $ 0.19633 $ 0.22610 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 $ 0.00264 General service:

Base charge:

Single phase $ 8.40 $ 8.92 $ 9.19 $ 9.47 $ 9.76 $ 9.76 $ 15.50 $ 17.21 $ 21.11 $ 28.37 Polyphase $ 9.80 $ 9.99 $ 10.29 $ 10.60 $ 10.92 $ 10.92 $ 16.50 $ 18.32 $ 22.47 $ 30.19 X-ray machine $ 21.00 $ 22.28 $ 22.95 $ 23.64 $ 24.35 $ 24.35 N/A N/A N/A N/A Minimum charge:
second meter $ 8.40 $ 8.92 $ 9.19 $ 9.47 $ 9.76 $ 9.76 15.50000 17.21000 21.11000 28.37000 Energy use charge, per
meter, per month, per KWH
Summer $ 0.16568 $ 0.17578 $ 0.18106 $ 0.18650 $ 0.19210 $ 0.19210 $ 0.20010 $ 0.21911 $ 0.26872 $ 0.30762 Winter $ 0.12294 $ 0.13043 $ 0.13435 $ 0.13839 $ 0.14255 $ 0.14255 $ 0.16090 $ 0.17619 $ 0.21608 $ 0.24736 Power Cost Surcharge $ - $ - $ - $ - $ - $ - $ - $ 0.01457 $ 0.01108 $ 0.00264 General Service with Demand:

Base rate, per meter, per month $ 70.60 $ 74.91 $ 77.16 $ 79.48 $ 81.87 $ 81.87 $ 114.62 $ 137.54 $ 168.68 $ 226.53 Demand charge per KWH
Summer $ 0.10966 $ 0.11634 $ 0.11984 $ 0.12344 $ 0.12715 $ 0.12715 $ 0.13834 $ 0.15037 $ 0.18441 $ 0.20711 Winter $ 0.08829 $ 0.09367 $ 0.09367 $ 0.09939 $ 0.10238 $ 0.10238 $ 0.11139 $ 0.12108 $ 0.14849 $ 0.17259 General large Industrial Service:

Base charge, per meter, per month $ 70.60 $ 74.91 $ 77.16 $ 79.48 $ 81.87 $ 81.87 $ 143.27 $ 179.09 $ 219.64 $ 253.82 Demand charge per kwh of
maximum demand:

Winter $ 4.05 $ 4.31 $ 4.44 $ 4.58 $ 4.72 $ 4.72 $ 5.29 $ 5.92 $ 7.26 $ 8.98 Summer $ 6.45 $ 6.85 $ 7.06 $ 7.28 $ 7.50 $ 7.50 $ 8.10 $ 8.83 $ 10.83 $ 12.46 Source: Utility Billing Department Rate Schedules
Fiscal Year
177 Attachment 1

Page 853 of 895 ends

City of Ukiah
Wastewater Utility Rates
Last 10 Fiscal Years
Wastewater System Rates- City 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Residential
Fixed Minimum Charge- Per Dwelling Unit $ 62.44 $ 62.44 $ 62.44 $ 62.44 $ 62.44 $ 49.35 $ 50.34 $ 51.35 $ 51.86 $ 59.71 Consumption Rate ($/hcf (1)) $ 2.45 $ 2.45 $ 2.45 $ 2.45 $ 2.45 $ 3.57 $ 3.64 $ 3.71 $ 3.75 $ 4.32 Commercial
Commercial Low Strength ($/hcf) $ 9.79 $ 9.79 $ 9.79 $ 9.79 $ 9.79 $ 3.57 $ 3.64 $ 3.71 $ 3.75 $ 4.32 Commercial Moderate Strength ($/hcf) $ 10.47 $ 10.47 $ 10.47 $ 10.47 $ 10.47 $ 3.89 $ 3.97 $ 4.05 $ 4.09 $ 4.71 Commercial Medium Strength ($/hcf) $ 18.52 $ 18.52 $ 18.52 $ 18.52 $ 18.52 $ 7.77 $ 7.92 $ 8.08 $ 8.16 $ 9.39 Commercial High Strength ($/hcf) $ 23.85 $ 23.85 $ 23.85 $ 23.85 $ 23.85 $ 10.32 $ 10.53 $ 10.74 $ 10.85 $ 12.49 (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 N/A N/A N/A N/A N/A Consumption Rate ($/hcf (1)) $ 6.60 $ 6.60 $ 6.60 $ 6.60 $ 6.60 N/A N/A N/A N/A N/A Commercial
Commercial Low Strength ($/hcf) $ 9.69 $ 9.69 $ 9.69 $ 9.69 $ 9.69 N/A N/A N/A N/A N/A Commercial Moderate Strength ($/hcf) $ 10.36 $ 10.36 $ 10.36 $ 10.36 $ 10.36 N/A N/A N/A N/A N/A Commercial Medium Strength ($/hcf) $ 18.32 $ 18.32 $ 18.32 $ 18.32 $ 18.32 N/A N/A N/A N/A N/A Commercial High Strength ($/hcf) $ 23.60 $ 23.60 $ 23.60 $ 23.60 $ 23.60 N/A 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
178 Attachment 1

Page 854 of 895 ends

City of Ukiah
Water Utility Rates
Last 10 Fiscal Years
Water System Rates 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Consumption Rate ($/unit (1))
Single Family Residential $ 2.86 $ 2.95 $ 3.04 $ 3.13 $ 3.22 $ 3.26 $ 3.48 $ 3.72 $ 3.98 $ 4.18 All Other Customers $ 2.86 $ 2.95 $ 3.04 $ 3.13 $ 3.22 $ 3.26 $ 3.48 $ 3.72 $ 3.98 $ 4.18 Minimum base charge by Meter Size/ Class:
3/4" Meter $ 33.63 $ 34.64 $ 35.68 $ 36.75 $ 37.85 $ 39.88 $ 42.67 $ 45.66 $ 48.86 $ 51.30 1" Meter $ 54.00 $ 55.62 $ 57.29 $ 59.01 $ 60.78 $ 63.87 $ 68.34 $ 73.12 $ 78.24 $ 82.15 1 1/2" Meter $ 104.47 $ 107.60 $ 110.83 $ 114.15 $ 117.57 $ 123.31 $ 131.94 $ 141.18 $ 151.06 $ 158.61 2" Meter $ 165.27 $ 170.23 $ 175.34 $ 180.60 $ 186.02 $ 194.92 $ 208.56 $ 223.16 $ 238.78 $ 250.72 3" Meter $ 307.24 $ 316.46 $ 325.95 $ 335.73 $ 345.80 $ 362.14 $ 387.49 $ 414.61 $ 443.63 $ 465.81 4" Meter $ 510.02 $ 525.32 $ 541.08 $ 557.31 $ 574.03 $ 600.97 $ 643.04 $ 688.05 $ 736.21 $ 773.02 6" Meter $ 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 $ 1,540.35 Fire Service 2" & under $ 36.07 $ 37.15 $ 38.26 $ 39.41 $ 40.59 $ 40.59 $ 40.59 $ 40.59 $ 40.59 $ 40.59 Fire Service 3" $ 64.84 $ 66.79 $ 68.79 $ 70.85 $ 72.98 $ 72.98 $ 72.98 $ 72.98 $ 72.98 $ 72.98 Fire Service 4" $ 105.93 $ 109.11 $ 112.38 $ 115.75 $ 119.22 $ 119.22 $ 119.22 $ 119.22 $ 119.22 $ 119.22 Fire Service 6" $ 208.56 $ 214.82 $ 221.26 $ 227.90 $ 234.74 $ 234.74 $ 234.74 $ 234.74 $ 234.74 $ 234.74 Fire Service 8" $ 331.77 $ 341.72 $ 351.97 $ 362.53 $ 373.41 $ 373.41 $ 373.41 $ 373.41 $ 373.41 $ 373.41 (1) Each unit equals 748 gallons.

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

Page 855 of 895 ends

City of Ukiah
Top Ten Electric Usage Customers
Current Year in alphabetical order
Rate Payers Electric Charges
City of Ukiah $ 1,673,402 5.98%
Costco 686,462 2.45%
County of Medocino 1,082,686 3.87%
Maverick Enterprises 363,184 1.30%
Safeway Stores 466,303 1.67%
Save Mart Supermarkets (Lucky's) 404,305 1.45%
Save Mart Supermarkets (Food Maxx) 362,285 1.30%
Ukiah Unified School District 611,003 2.18%
Ukiah Valley Medical Center 1,172,138 4.19%
Wal-Mart 252,243 0.90%
$ 7,074,011 25%
Source: Utility Billing Module
2025
180 Attachment 1

Page 856 of 895 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 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 $ 4,280,182 $ 62,108,970 $ 9,818,409 $ 27,553,676 $ - $ 16,775,733 $ 26,103,182 $ 21,936,738 $ 171,411,642 $ 10,641 18.02% 2025 1 16,325 59,050 $ 963,991,250 $ 2,117,500 $ 4,008,919 $ 59,248,478 $ 9,433,209 $ 25,455,453 $ - $ 16,883,024 $ 25,578,404 $ 22,483,193 $ 165,208,180 $ 10,120 17.14% 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 Governmental Type Activities Business Type Activities
1) Countywide Per Capita Income for Fiscal Year 2025 is not available at this time. As such, income figures for Fiscal Year 2025 reflect and are based on the Fiscal Year 2024 Per Capita Income.

City of Ukiah
Ratio of Outstanding Debt by Type
Per Capita & Per Capita Income Data
Last 10 Fiscal Years
181 Attachment 1

Page 857 of 895 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 $ 4,280,182 $ 62,108,970 $ 69,223,904 $ 4,297 3.83% 2025 1 16,325 $ 59,050 $ 1,882,596,712 $ 2,117,500 $ 4,008,919 $ 59,248,478 $ 65,374,897 $ 4,005 3.47% 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, City of Ukiah
Ratio of General Outstanding Debt
Last 10 Fiscal Years
General Debt Outstanding
1) Countywide Per Capita Income for Fiscal Year 2025 is not available at this time. As such, income figures for Fiscal Year 2025 reflect and are based on the Fiscal Year 2024 Per Capita Income.
182 Attachment 1

Page 858 of 895 ends

Estimated
Estimated Share of
Percentage Direct and
Debt Applicable Overlapping
Jurisdiction Outstanding to City (1) Debt
2024-25 Assessed Valuation (City of Ukiah): $ 1,882,596,712 2024-25 Assessed Valuation (Successor Agency to the Ukiah RDA): 1,129,425,281 2024-25 Incremental Assessed Valuation (Successor Agency to the Ukiah RDA): 873,218,284 OVERLAPPING TAX AND ASSESSMENT DEBT: % Applicable(1) Debt 6/30/2025 City of Ukiah 100.00% $ -
Ukiah Unified School District 33.88% 24,493,709.77
Mendocino-Lake Community College District 13.31% 10,558,173.53 TOTAL OVERLAPPING TAX AND ASSESSMENT DEBT $ 35,051,883.30 OVERLAPPING GENERAL FUND DEBT:

City of Ukiah - Capital Lease Obligations 100.00% $ 4,008,919.00 City of Ukiah - Lease Revenue Bonds, Series 2020A 100.00% 2,290,904.00 City of Ukiah - Taxable Lease Revenue Bonds, Series 2020B 100.00% 29,468,382.00 City of Ukiah - Lease Revenue Bonds, Series 2022 100.00% 27,489,192.00 Mendocino County General Fund Obligations 12.67% 2,214,213.65 Mendocino County Pension Obligation Bonds 12.67% 1,863,867.40 TOTAL OVERLAPPING GENERAL FUND DEBT $ 67,335,478.05
OVERLAPPING TAX INCREMENT DEBT(SUCCESSOR AGENCY) 100.00% $ 2,117,500.00 Total Direct Debt $ 63,257,397.00
Total Overlapping Debt 41,247,464.35
Total Combined Debt $ 104,504,861.35 (2)
Ratios to 2024-25 Assessed Valuation:

Total Direct Debt 3.36%
Total Overlapping Tax and Assessment Debt 1.86%
Total Overlapping Debt 2.19%
Total Combined Debt 5.55%
Ratios to 2024-25 Redevelopment Successor Agency Incremental Assessed Valuation:

Total Overlapping Tax Increment Debt 0.24%
City of Ukiah
Computation of Direct and Overlapping Debt
June 30, 2025
(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. 183 Attachment 1

Page 859 of 895 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
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 $ 1,491,766,585 15.00% 223,764,988 - 0.00%
2022 $ 1,611,033,296 15.00% 241,654,994 - 0.00%
2023 $ 1,651,248,895 15.00% 247,687,334 - 0.00%
2024 $ 1,725,974,511 15.00% 258,896,177 - 0.00%
2025 $ 1,808,124,549 15.00% 271,218,682 - 0.00%
Legal Debt Limit Margin Calculation for 2024-2025
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
184 Attachment 1

Page 860 of 895 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% 2025 1 16,325 $ 59,050 $ 963,991,250 $ 1,788,073,284 5.20% 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
City of Ukiah
Demographic & Economic Statistics
Last 10 Fiscal Years
1) Countywide Per Capita Income for Fiscal Year 2025 is not available at this time. As such, income figures for Fiscal Year 2025 reflect and are based on the Fiscal Year 2024 Per Capita Income. 185 Attachment 1

Page 861 of 895 ends

City of Ukiah
Principal Employers
2025 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 Schools 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 186 Attachment 1

Page 862 of 895 ends

City of Ukiah
Full-Time Equivalent City Government Employees by Function Last 10 Years
Function 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 General Government(1) 21.5 27.5 32.9 36.5 37.6 40.2 42.9 46.0 48.3 48.0 Police(2) 49.0 49.0 52.7 53.0 46.8 49.8 50.8 50.0 50.0 49.0 Fire 11.0 11.0 13.2 20.5 19.8 29.8 28.8 28.8 51.8 57.0
Planning & Building 6.0 6.0 5.4 5.8 5.2 7.7 9.8 10.6 9.8 11.0 Public Works, Water, Sewer 41.5 42.5 44.2 43.5 41.3 43.1 47.4 47.7 44.3 56.4 & Wastewater Treatment
Electric 17.0 18.0 21.6 21.3 18.8 22.0 20.7 19.6 20.1 19.6 Airport 2.0 2.0 4.2 4.2 4.3 4.2 4.3 4.3 4.3 4.3
Parks & Recreation 20.0 19.0 33.5 35.5 31.4 34.3 59.9 94.5 94.8 90.5 Total:(3) 168.0 175.0 207.6 220.3 205.1 231.1 264.6 301.4 323.3 335.8 (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) FY25/26 Full-Time Equivalent Personnel as of June 30
187 Attachment 1

Page 863 of 895 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, 2025, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements, and have issued our report thereon dated December 29, 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 188 Attachment 1

Page 864 of 895 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.

December 29, 2025
189 Attachment 1

Page 865 of 895 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, 2025. 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. 190 Attachment 1

Page 866 of 895 ends

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.

December 29, 2025
191 Attachment 1

Page 867 of 895 ends

CITY OF UKIAH

APPROPRIATIONS LIMIT COMPUTATION
2024 – 2025
2024 - 2025
Change in Per Capita Personal Income 3.62%
Population Change
County Population Growth -0.08%
A. Change in Per Capita Personal Income Converted to a Ratio 1.0362 B. Population Growth Converted to a Ratio 0.9992
Calculation of Growth Factor (A x B) 1.035371
2023 - 2024 Appropriations Limit $ 53,261,075
2024 - 2025 Appropriations Limit
(53,261,075 x 1.035371) $ 55,144,975
192 Attachment 1

Page 868 of 895 ends

 City of Ukiah
 Year Ended June 30, 2025
 Presented by Daniel Buffalo,
MPA, CPA, CGMA | Finance
Director
 March 5, 2025
1 Attachment 2

Page 869 of 895 ends

THE

Page 870 of 895 ends

Annual
Comprehensive
Financial Report
3 Attachment 2

Page 871 of 895 ends

4 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,
2025
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)
Attachment 2

Page 872 of 895 ends

ACFR
WHAT IS IT? (CONT)
• 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 213 of pdf, Report on Internal
Control
• Pg 215 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 873 of 895 ends

ACFR

HOW TO READ
IT
Three main sections:

1. Introductory

2. Financial

3. Statistical
Sections of note:

1. Letter of transmittal, pg 7 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 51 of
pdf

6. Major enterprise fund statements
(utilities), pg 56 of pdf
6 Attachment 2

Page 874 of 895 ends

• Differences from unaudited 2025 Q4 Year-End Report:
• No material or significant changes
• 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 875 of 895 ends

8 Attachment 2

Page 876 of 895 ends

 Finance staff are available to meet with Council members at their pleasure.
 Council members are encouraged to meet directly with the Finance Director to discuss any element of the ACFR, including how to navigate and read the document.

Attachment 2

Page 877 of 895 ends

December 29, 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, 2025. 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 11, 2025. 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. 101, Compensated Absences. 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 3

Page 878 of 895 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, 2025. 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 3

Page 879 of 895 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 December 29, 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 3

Page 880 of 895 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 3

Page 881 of 895 ends

Page 1 of 3 ends

Agenda Item No: 14.a.

MEETING DATE/TIME: 1/21/2026

ITEM NO: 2026-30

AGENDA SUMMARY REPORT
SUBJECT: Consideration of Adoption of a Resolution Authorizing an Exception to the 180-Day CalPERS Waiting Period, and Authorizing the City’s Retired Water Resources Director to Work on a Temporary Basis as an Extra Help Employee in Accordance with Government Code Sections 7522.56 and 21224.

DEPARTMENT: Human Resources /
Risk Management PREPARED BY: Sheri Mannion, H.R. Director/Risk Manager PRESENTER: Sage Sangiacomo, City Manager
ATTACHMENTS:

1. Proposed Resolution – Exception to 180-Day Waiting Period

2. Sean White Employment Agreement – Extra Help (Exhibit A) Summary: Council will consider adoption of a resolution authorizing an exception to the 180-day CalPERS waiting period, and authorizing the City’s retired Water Resources Director to work on a temporary basis as an Extra Help employee in accordance with Government Code sections 7522.56 and 21224.

Background: Sean White retired from the City of Ukiah effective December 31, 2025. Under Government Code section 7522.56, a CalPERS retiree may not return to work for a CalPERS employer until 180 days have elapsed following retirement, which in this case would extend through June 29, 2026, unless the governing body adopts a resolution certifying the findings required by statute to approve an exception to the waiting period.

The Public Employees’ Pension Reform Act of 2013 (PEPRA) imposes restrictions on post-retirement employment for CalPERS retirees. Government Code section 7522.56 generally requires a 180-day waiting period following a retiree’s separation from service before the retiree may be employed by a CalPERS employer, unless the governing body adopts a resolution in a public meeting making the certifications required by law. Government Code section 21224 authorizes limited-term Extra Help employment of retired annuitants under specified conditions.

Staff is requesting Council adopt a resolution to (1) certify the need for the appointment and authorize an exception to the 180-day waiting period, and (2) authorize Mr. White’s Extra Help employment and execution of the associated employment agreement. Key statutory requirements include limitations on hours worked (maximum 960 hours per fiscal year), compensation within applicable pay parameters, and confirmation that the retiree did not receive a ‘Golden Handshake’ or other retirement-related incentive.

Discussion: The nature of the Extra Help employment of Sean White, as described herein and detailed in the attached employment agreement (Attachment 2 - Exhibit A), is necessary to address a critically needed transitional function for the City of Ukiah by January 22, 2026. The Ukiah Valley Water Authority (UVWA) SAFER Project is a critical undertaking requiring immediate, specialized leadership to align City and UVWA operations, oversee new and existing infrastructure, ensure regulatory compliance, and maintain uninterrupted water service to residents and businesses. The absence of such transitional support would risk project delays, increased costs, service disruptions, and potential legal and financial consequences to the City.

Sean White’s extensive institutional knowledge of the City’s water resources and his demonstrated experience

Page 882 of 895 ends

Page 2 of 3 ends

managing the UVWA SAFER Project uniquely qualify him to support the project’s timely and successful completion. His continued service is also necessary to provide continuity of operations and to assist in the transition, training, and knowledge transfer to the newly appointed Water Resources Director.

Scope of Services/Functions to be Provided
• Alignment of City and UVWA operations to ensure consistent service delivery and coordinated decision-making.
• Oversight and guidance related to new and existing water infrastructure associated with the SAFER Project and ongoing operations.
• Support for regulatory compliance, including applicable state and federal requirements, reporting obligations, and operational mandates.
• Transitional project leadership and continuity to maintain momentum and timely completion of SAFER Project activities.
• Operational risk management to identify and mitigate risks related to schedule, cost, service disruption, and compliance exposure.
• Support to maintain uninterrupted water service for residents and businesses during the transition period.
• Transition support, training, and institutional knowledge transfer to the newly appointed Water Resources Director.

Compliance with CalPERS
The attached resolution (Attachment 1) provides the governing body certifications required by Government Code section 7522.56 to authorize an exception to the 180-day waiting period. The resolution also confirms that Mr. White has not received a ‘Golden Handshake’ or other retirement-related incentive and that the appointment is necessary to fill a critically needed, transitional function.

Consistent with Government Code section 21224 and CalPERS requirements, the proposed Extra Help employment is temporary and limited in duration, is limited to a maximum of 960 hours per fiscal year, provides no benefits or compensation in lieu of benefits, and will be reported to CalPERS through the City’s standard payroll reporting process.

Fiscal Impact
The fiscal impact associated with this Extra Help appointment is limited to hourly wages and applicable payroll costs. No benefits are provided. A budget amendment is not necessary, as sufficient budget savings exist within the department due to current vacancies.

Staff requests Council adopt a resolution authorizing an exception to the 180-day waiting period and authorizing the employment of retired annuitant Sean White as an Extra Help employee pursuant to Government Code sections 7522.56 and 21224; and authorize the City Manager to execute the associated Extra Help Employment Agreement, ensuring continued compliance with CalPERS requirements, including the 960-hour annual limit.

Recommended Action:

1. Adopt the resolution authorizing an exception to the 180-day waiting period and authorizing the employment of retired annuitant Sean White as an Extra Help employee pursuant to Government Code sections 7522.56 and 21224; and

2. Authorize the City Manager to execute the associated Extra Help Employment Agreement, ensuring continued compliance with CalPERS requirements, including the 960-hour annual limit.

Page 883 of 895 ends

Page 3 of 3 ends

BUDGET AMENDMENT REQUIRED: None
CURRENT BUDGET AMOUNT: N/A
PROPOSED BUDGET AMOUNT: N/A
FINANCING SOURCE: 82027110; 83027330; 84027225; 84027221 REVENUE: No GRANT: No
PREVIOUS CONTRACT/PURCHASE ORDER NO.: N/A
COORDINATED WITH: Sage Sangiacomo, City Manager
STRATEGIC PLAN (SP): N/A
CLIMATE INITIATIVES (CI): N/A
GENERAL PLAN ELEMENTS (GP): N/A

Page 884 of 895 ends

RESOLUTION NO. 2026-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF UKIAH FOR EXCEPTION TO THE 180-DAY WAIT PERIOD AND AUTHORIZING THE CITY’S RETIRED WATER

RESOURCES DIRECTOR TO WORK ON A TEMPORARY BASIS AS AN EXTRA HELP IN ACCORDANCE WITH GOVERNMENT CODE SECTIONS 7522.56 & 21224 WHEREAS, in compliance with Government Code section 7522.56 the City Council must provide CalPERS this certification resolution when hiring a retiree before 180 days has passed since his or her retirement date; and
WHEREAS, Sean White, CID 7291268109, retired from the City of Ukiah in the position of Water Resources Director, effective December 31, 2025; and WHEREAS, section 7522.56 requires that post-retirement employment commence no earlier than 180 days after the retirement date, which is June 30, 2026, without this certification resolution; and
WHEREAS, section 7522.56 provides that this exception to the 180-day wait period shall not apply if the retiree accepts any retirement-related incentive; and WHEREAS, the City Council, the City of Ukiah, and Sean White certify that Sean White has not and will not receive a Golden Handshake or any other retirement-related incentive; and
WHEREAS, the City Council hereby appoints Sean White as an extra help retired annuitant to perform the duties of the Water Resources Director for the City of Ukiah under Government Code section 21224, effective January 22, 2026; and WHEREAS, the entire employment agreement between Sean White and the City of Ukiah has been reviewed by this body and is attached herein; and WHEREAS, no matters, issues, terms or conditions related to this employment and appointment have been or will be placed on a consent calendar; and WHEREAS, the employment shall be limited to 960 hours per fiscal year; and WHEREAS, the compensation paid to retirees cannot be less than the minimum nor exceed the maximum monthly base salary paid to other employees performing comparable duties, divided by 173.333 to equal the hourly rate; and WHEREAS, the maximum base salary for this position is $18,772.60 and the hourly equivalent is $108.30, and the minimum base salary for this position is $15,067.57 and the hourly equivalent is $86.93; and
Attachment 1

Page 1 of 2 ends

Page 885 of 895 ends

WHEREAS, the hourly rate paid to Sean White will be $108.30; and WHEREAS, Sean White has not and will not receive any other benefit, incentive, compensation in lieu of benefit or other form of compensation in addition to this hourly pay rate.

THEREFORE, BE IT RESOLVED THAT the City Council hereby certifies the nature of the employment of Sean White as described herein and detailed in the attached employment agreement (Exhibit A), and further finds that this Extra Help appointment is necessary to address a critically needed transitional function for the City of Ukiah by January 22, 2026, because the Ukiah Valley Water Authority (UVWA) SAFER Project is a critical undertaking requiring immediate, specialized leadership to align City and UVWA operations, oversee new and existing infrastructure, ensure regulatory compliance, and maintain uninterrupted water service to residents and businesses; because the absence of such transitional support would risk project delays, increased costs, service disruptions, and potential legal and financial consequences to the City; because Sean White’s extensive institutional knowledge of the City’s water resources and his demonstrated experience managing the UVWA SAFER Project uniquely qualify him to support the project’s timely and successful completion; and because his continued service is necessary to provide continuity of operations and to assist in the transition, training, and knowledge transfer to the newly appointed Water Resources Director.

PASSED AND ADOPTED by the City Council of the City of Ukiah at a regular meeting duly held on January 21, 2026, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:
______________________________
Susan Sher, Mayor
ATTEST:
____________________________
Kristine Lawler, City Clerk

Page 2 of 2 ends

Page 886 of 895 ends

CITY OF UKIAH

EMPLOYMENT AGREEMENT RETAINING SEAN WHITE

AS TEMPORARY RETIRED ANNUITANT (EXTRA HELP)
THIS EMPLOYMENT AGREEMENT ("Agreement") is entered into by and between the City of Ukiah, a California municipal corporation, (the "City") and Sean White, an individual, (hereinafter referred to as "White") to be effective the 22nd day of January 2026 ("Effective Date"). The City and White are sometimes hereinafter individually referred to as "party" and are hereinafter collectively referred to as the "parties."
A. The City desires to retain and appoint, on a part-time and limited-duration basis, Sean White as a Retired Annuitant (Extra Help) for the purpose of assisting the City Manager and the newly appointed Water Resources Director in the orderly transition of leadership and operations within the City’s Water Resources Department, including providing continuity of institutional knowledge, advisory and technical support related to the Ukiah Valley Water Authority (UVWA) SAFER Project, coordination of City and UVWA operations, oversight guidance for new and existing water infrastructure, support for regulatory compliance efforts, and facilitation of training and knowledge transfer necessary to ensure uninterrupted water service and the timely and successful advancement of the UVWA SAFER Project.

B. White, a CalPERS Retired Annuitant, desires to serve in this part-time, limited duration capacity, and White understands that he shall hold office at the pleasure of the City Manager. White has over 30 years of experience as a water resources manager in California, and he has the institutional knowledge and experience required to serve as the Retired Annuitant (Extra Help).

NOW, THEREFORE, the parties agree as follows:

1. Appointment

1.1. The City hereby retains and appoints Sean White as Retired Annuitant (Extra Help), and White hereby accepts such employment and appointment with the City to perform the functions and duties of the Retired Annuitant (Extra Help) as set forth by the City for this extra help position.

This limited duration appointment is subject at all times to the terms and conditions of this Agreement and to perform other permissible and proper duties and functions consistent with the position of the Retired Annuitant (Extra Help) as the City Manager may from time-to-time assign.

However, the appointment shall not exceed White working more than 960 hours per fiscal year.

1.2. White hereby agrees to perform fully and faithfully the functions and duties of the Retired Annuitant (Extra Help), as specified above and in accordance with the terms and conditions set forth herein.

2. Term of the Agreement

2.1. The term of this Agreement shall commence on the Effective Date set forth above and shall continue in full force and effect for a period of up to 12 months, ending January 22, 2027, Attachment 2 - Exhibit A

Page 887 of 895 ends

unless sooner terminated with or without cause or notice by the City Manager, or by White with fourteen (14) calendar days' advanced written notice to the City Manager provided in accordance with Section 10.2 of this Agreement.

3. Compensation

3.1. White shall maintain time records in the City’s timekeeping system for the services rendered pursuant to this Agreement.

3.2. White will receive compensation at the rate of $108.30 per hour for all hours worked pursuant to this Agreement, minus any applicable payroll taxes required by state and federal law, payable in accordance with the City’s established protocols and procedures used for City employees. White shall not be entitled to any additional compensation, or any severance pay upon termination of this Agreement.

3.3. Subject to Section 4.0, White is entitled to receive compensation for hours worked, which includes all time spent on City-related business, regardless of when or where performed and includes travel to and from business-related meetings. White may not invoice the City for travel to and from home to the City, or work unrelated to his work for the City, whether personal or professional, even if performed while at the City and during regular business hours of the City.

3.4. White shall not be entitled to receive any benefits of employment provided to City's regular full-time or management employees, including, but not limited to, group health or medical benefits, life insurance, and vacation and other leave accruals. Whtie specifically acknowledges that his employment by the City under this Agreement is intended to be temporary and of limited duration, and that he will not be entitled to be a member of or accrue benefits under the California Public Employees Retirement System (CalPERS).

4. Hours of Work
The parties hereby expressly understand and agree that Whtie’s hours will not exceed 960 hours in the Fiscal Year 2025/2026 and in any future fiscal year in accordance with California Government Code section 21221. White shall be responsible for ensuring that he does not exceed the 960 hour per fiscal year limit. The City shall regularly audit White’s hours to ensure compliance with Government Code section 21221.

5. General Expenses
White is not entitled to receive reimbursement for general expenses incurred, nor shall he be expected to incur such expenses, in the performance of his duties pursuant to this Agreement.

Notwithstanding the foregoing, if White incurs an extraordinary expense related to the performance of his obligations pursuant to this Agreement and wishes to seek reimbursement from the City for such expense incurred, he shall do so by submitting a request for reimbursement to the City Manager and copies of receipts substantiating the expense.

6. Indemnification
In accordance with and subject to the limitations of the California Government Claims Act and California Labor Code, the City shall defend, save harmless and indemnify Retired

Page 888 of 895 ends

Annuitant against any tort, professional liability, claim or demand or other legal action, arising out of an alleged act or omission occurring in the performance of Retired Annuitants services, except that this provision shall not apply with respect to any intentional tort or crime committee by Retired Annuitant, or any actions outside the course and scope of his employment.

7. Other Terms and Conditions
The City Manager, in consultation with White, shall fix any such other terms and conditions, as it may determine from time to time, relating to the performance of White, provided such terms and conditions are not inconsistent with or in conflict with the provisions of this Agreement, or any other applicable law.

8. Compliance with Law
White shall comply with all applicable laws, ordinances, codes, and regulations of federal, state, and local government in the performance of the duties and obligations that are the subject of this Agreement.

9. Governing Law and Venue
This Agreement has been negotiated and executed in the State of California and shall be governed by and construed under the laws of the State of California. Any legal action arising under or related to this Agreement shall be brought and prosecuted in the Mendocino County Superior Court.

10. General Provisions

10.1. This Agreement constitutes the entire agreement between the parties and supersedes all prior negotiations, arrangements, agreements, representations, and understandings, if any, made by or among the parties with respect to the subject matter hereof. No amendments or other modifications of this Agreement shall be binding unless executed in writing by both parties hereto, or their respective successors, assigns, or grantees. To the extent that other oral or written agreements exist, or City Personnel Rules may apply to the relationship between City and Retired Annuitant (Extra Help), this Agreement supersedes all others.

10.2. Any notices required by this Agreement shall be either given in person or mailed by first class mail with the postage prepaid and addressed as follows:

CITY: City of Ukiah
300 Seminary Ave
Ukiah, CA 95482
RETIRED ANNUITANT: Sean White
[address on file with HR]

10.3. If any provision, or any portion thereof, contained in this Agreement is held to be invalid or unenforceable, the remainder of this Agreement, or portion thereof, shall be deemed severed, shall not be affected and shall remain in full force and effect.

Page 889 of 895 ends

10.4. The provisions of this Agreement are subject to CalPERS rules and regulations regarding the employment of CalPERS retirees. Any provision, or any portion thereof, determined by CalPERS to be inconsistent with such rules and regulations shall be deemed struck from this Agreement and shall not affect the validity or enforceability of any other provision of this Agreement.

10.5. Any modification of this Agreement shall be effective only if it is in writing and signed by the parties.

10.6. City shall bear the full cost of any fidelity or other bonds, or insurance policies in lieu thereof, required of the Retired Annuitant (Extra Help) under any law or ordinance.

10.7. The foregoing recitals are true and correct and are incorporated herein by reference.

IN WITNESS WHEREOF, the parties have executed and entered into this Agreement as of the date first written above.

CITY:
________________________________________
Sage Sangiacomo, City Manager
RETIRED ANNUTANT:
_________________________________________
Sean White

Page 890 of 895 ends

Page 1 of 2 ends

Agenda Item No: 14.b.

MEETING DATE/TIME: 1/21/2026

ITEM NO: 2026-74

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); with Possible Changes to Airport Infill Policy Ad Hoc.

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 (1) 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.

The Community Development Department is recommending a minor name change and expansion of the scope of the Airport Infill Policy Ad Hoc to be inclusive of additional General Plan Implementation Programs related to the Airport. Specifically, Staff is recommending the following:
1) Name: Change the name of the Airport Infill Policy Ad Hoc to the Airport Policy Ad Hoc; and 2) Scope: In addition to identification of infill nonresidential development parcels to fulfill Section 3.3.5 (f) of the Ukiah Municipal Airport Land Use Compatibility Plan, advise Staff on the development of suitable policy for furthering Airport-related Implementation Programs directed within the 2040 General Plan including but not limited to: Implementation FF - Airport Disclosure Ordinance (Safety Element) and GG - Airport Noise Attenuation (Safety Element).

Note: Attachment 1 reflects last year's Council assignments. A review and update will take place at the February 4, 2026, City Council meeting.

Recommended Action: 1. Receive report(s).

2. The Council will consider modifications to committee and ad hoc assignments along with the creation/elimination ad hoc(s).

3. Approve the name change of the Airport Infill Policy Ad Hoc to the Airport Policy Ad Hoc along with the identified scope modifications recommended by Staff.

BUDGET AMENDMENT REQUIRED: N/A

Page 891 of 895 ends

Page 2 of 2 ends

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 892 of 895 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 Center300 Seminary Ave.Ukiah, CA 95482
Civic Center300 Seminary Ave.Ukiah, CA 95482
Reviews City investments, policies, and strategies
Crane
Orozco - AlternateAlan 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 Center300 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 ChairNorth Coast Opportunities413 North State StreetUkiah, CA 95482 Assist low income and disadvantaged people to become self reliant Neil Davis Neil Davis, Community Services Director; 467-5764
[email protected]
Sun House Guild ex officio 2nd Tuesday of month, 10:30 a.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 RoadUkiah, 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 Annexconference room #5411 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 Annexconference room #5411 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 Chambers501 Low Gap RoadUkiah, CA
Executive Director
367 N. State Street, Ste. 206Ukiah, 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] Schlatter, Community Development Director; 463-6219; [email protected]
Mendocino County Airport Land Use Commission As needed
BOS Conference Room501 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 Director
200 S. School Street, Ste. 2Ukiah, 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: 9/4/2025
NOTE: This list is from 2025; the 2026 review and updated list will take place at the 2/4/26 meeting.

Page 893 of 895 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 Director241 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
Tom Corning, Police Chief; 463-6254;
[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: 9/4/2025

Page 894 of 895 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]
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]
Historic Preservation Code Sher/Criss Craig Schlatter, Community Development Director 463-6219 [email protected]
Fire Severity Rodin/Orozco Craig Schlatter, Community Development Director 463-6219 [email protected]
CalPERS Crane/Orozco Dan Buffalo, Director of Finance;
463‐6220 [email protected]
City Council Handbook Review and Update Sher Kristine Lawler, City Clerk 463‐6217; [email protected]

2025 AD HOC COMMITTEES
*Note: Changing the composition of an existing ad‐hoc among current councilmembers after work has begun presents potential Brown Act issues. Requests for fully filled ad‐hocs are represented on the draft, but staff does not recommend changes except to fill vacated assignments. The current requests on the sheet for fully composed ad‐hocs are primarily intended to convey interest in topics covered by these ad‐hoc committees for possible future consideration of new assignments.

Updated: 9/4/2025

Page 895 of 895 ends

Ukiah City CouncilJanuary 21, 2026

Ukiah City Council
January 21, 2026