Agenda packet — Wheatland City Council, January 13, 2026 (part 1 of 2)

Regular City Council Meeting Agenda
January 13, 2026 at 6:00 PM
Wheatland Community Center: 101 C Street, Wheatland, CA 95692 City Council meetings are held in-person and are no longer available via ZOOM.

In compliance with the Americans with Disabilities Act, if you are a disabled person and you need a disability-related modification or accommodation to participate in this meeting, please contact City Hall at (530) 633-2761 or (530) 633-9102 (fax). Requests must be made as early as possible and at least one full business day before the start of the meeting.

1. OPENING MATTERS

1.1 Call to Order and Roll Call

1.2 Pledge of Allegiance to the Flag

2. PUBLIC COMMENT
At this time, the public is permitted to address the City Council on non-agendized items.

COMMENTS SHOULD NOT EXCEED THREE (3) MINUTES. In accordance with State Law, however, no action or discussion may take place on any item not appearing on the posted agenda. The Council may respond to statements made or questions asked or may request Staff to report back at a future meeting concerning the matter. Any member of the public may contact the City Clerk’s Office related to the proper procedure to place an item on a future City Council agenda. The exceptions under which the Council MAY discuss and/or act on items not appearing on the agenda are contained in Government Code §54954.2(b) (1) (2) (3)

3. CONSENT CALENDAR

3.1 Minutes from the Special City Council Meeting on November 25, 2025

3.2 Minutes from the Regular City Council Meeting on November 25, 2025

3.3 Minutes from the Regular City Council Meeting on December 9, 2025

4. PRESENTATIONS

4.1 Proclamation Supporting Purple Heart Trail Through the City of Wheatland

5. PUBLIC HEARING

5.1 Consideration and Adoption of Resolution Amending the Master Fee Schedule

6. REGULAR CALENDAR

6.1 Mitigation Fee Act (AB 1600) Report for Fiscal Year 2025 1 6.2 Fiscal Year 2025 Audited Financial Report

6.3 City Council Reorganization – Selection of Mayor and Vice Mayor

6.4 City Council Committee and Board Appointments

7. REPORTS

8. CLOSED SESSION

8.1 Public Employment (California Government Code Section 54957) Title: City Manager

9. ADJOURN
Any writings or documents provided to a majority of the Wheatland City Council after distribution of the agenda packet are available for public inspection on the City’s website, www.wheatland.ca.gov This institution is an equal opportunity provider, and employer. 2 Special City Council Meeting Minutes
November 25, 2025 at 5:30 PM
Wheatland Community Center: 101 C Street, Wheatland, CA 95692 City Council meetings are held in-person and are no longer available via ZOOM.

1. OPENING MATTERS

1.1 Call to Order and Roll Call

PRESENT
Mayor Angela Teter
*Vice Mayor Lisa McIntosh
Council Member Bob Coe
Council Member Brian Abe
Council Member John Abe
*Vice Mayor McIntosh arrived for the meeting at 5:48 p.m.

OTHERS PRESENT
Bill Zenoni, City Manager
Gavin Ralphs, City Attorney
Dane Schilling, City Engineer
Kevin Valente, Principal Planner
Kirk Rekers, Interim Police Chief
Youa Hill, Public Works Director

2. CLOSED SESSION

1. Conference with Labor Negotiators (California Government Code Section 54957.6) City Designated Representative: Bill Zenoni, City Manager Employee Organization: Wheatland Sergeants Association

2. Conference with Legal Counsel – Anticipated Litigation (Government Code Section 54956.9) Mayor Teter announced no reportable action.

3. ADJOURN
There being no further business, Mayor Teter adjourned the meeting at 6:18 p.m. 3 Section 3, Item # 3.1
_____________________________
Angela Teter, Mayor
______________________________
Josie Camacho, City Clerk
Any writings or documents provided to a majority of the Wheatland City Council after distribution of the agenda packet are available for public inspection on the City’s website, www.wheatland.ca.gov This institution is an equal opportunity provider, and employer. 4 Section 3, Item # 3.1

REGULAR CITY COUNCIL MEETING
Minutes
November 25, 2025, at 6:00 PM
Wheatland Community Center: 101 C Street, Wheatland, CA 95692 City Council meetings are held in-person and are no longer available via ZOOM.

1. OPENING MATTERS

1.1 Call to Order and Roll Call

PRESENT
Mayor Angela Teter
Vice Mayor Lisa McIntosh
Council Member Bob Coe
Council Member Brian Abe
Council Member John Abe

OTHER'S PRESENT
Bill Zenoni, City Manager
Dane Schilling, City Engineer
Gavin Ralphs, City Attorney
Kevin Valente, Senior Planner
Youa Hill, Public Works Director
Kirk Rekers, Interim Police Chief

1.2 Pledge of Allegiance to the Flag

2. PUBLIC COMMENT
At this time, the public is permitted to address the City Council on non-agendized items.

3. CONSENT CALENDAR
Motion made by Council Member B. Abe, Seconded by Council Member Coe to approve minutes from the Regular City Council Meeting on October 28, 2025 and the Special City Council Meeting on November 10, 2025, Appointment of Josh Luce as a representative from the City to serve on the Sutter-Yuba Mosquito & Vector Control District Board of Trustees, Resolution No. 54-25 Authorizing the Purchase of a Compact Excavator and Amending the Fiscal Year 2025-26 Budget to Account for the Receipt and Expenditure of California Intergovernmental Risk Authority Grant Funding, and Ordinance No. 505 Amending Section

18.09 of the Wheatland Municipal Code Relating to On-Site Cannabis Consumption.

Voting Yea: Mayor Teter, Vice Mayor McIntosh, Council Member Coe, Council Member B. Abe, Council Member J. Abe

3.1 Minutes from October 28, 2025, Regular City Council Meeting

3.2 Minutes from November 10, 2025, Special City Council Meeting

3.3 Appointment of City of Wheatland Representative to Sutter-Yuba Mosquito & Vector Control District Board of Trustees

3.4 Consideration and Adoption of Resolution Authorizing the Purchase of a Compact Excavator and Amending the Fiscal Year 2025-26 Budget to Account for the Receipt and Expenditure of California Intergovernmental Risk Authority Grant Funding

3.5 Adoption of Ordinance Amending Section 18.09 of the Wheatland Municipal Code Relating to On-Site Cannabis Consumption

4. PUBLIC HEARING

4.1 Consideration and Adoption of Resolution Approving Resolution of Necessity for Acquisition by Eminent Domain of Certain Real Property and Construction, Pipeline and Access Easement Interests in Certain Real Property for the Wheatland Regional Sewer Pipeline Project
City Manager Bill Zenoni presented a staff report for consideration to adopt a resolution Approving Resolution of Necessity for Acquisition by Eminent Domain of Certain Real Property and Construction, Pipeline and Access Easement Interests in Certain Real Property for the Wheatland Regional Sewer Pipeline Project. Wheatland’s WWTP does not meet current environmental standards for disposal of municipal wastewater and is at risk of failure due to outdated failing equipment. The City Council and staff began exploring options for a solution to wastewater treatment issues approximately seven years ago. For the past five years, the Wheatland City Council and City staff have been working closely with staff and elected officials from Yuba Water Agency, Yuba County and Olivehurst Public Utility District (OPUD) to develop a cost-effective regional solution to wastewater treatment needs in South Yuba County. Phase 1 of the project includes the construction of pipelines and pump stations to transport wastewater from Wheatland to OPUD’s existing wastewater treatment plant as well as minor upgrades to the OPUD facility. The cost of this phase of the project is estimated at $155 million. This regional solution has been endorsed by the State Water Resources Control Board, which has approved a $75 million grant to fund a major portion of the project. The remaining $80 million cost will be funded by Wheatland ($3 million), OPUD ($10 million) and loans from the Yuba Water Agency to Wheatland and OPUD. The City of Wheatland and OPUD have also applied for additional grant funding from the Federal Economic Development Agency. Zenoni explained Phase I of the Project and stated in order for the City’s portion of 6 Section 3, Item # 3.2
the project to proceed on schedule, it is necessary for the City of Wheatland to acquire portions of real property from three landowners, and easements for construction, pipeline or access purposes from 14 property owners. The City has been in negotiations with the 17 property owners for the past several months. In order for the project to remain on schedule, and to avoid the risk of losing $75 million in grant funding from the State Water Resources Control Board, the City must protect its rights to continue forward with the project schedule.

Adoption of the proposed Resolution will allow the City to move forward with the project while continuing to negotiate in good faith with the remaining property owners to reach a mutually acceptable settlement amount. Each of the 17 property owners were provided with a notice of the November 25th public hearing, sent by US mail. The notice advised the property owners of their right to be heard on November 25, 2025, public hearing and to comment. In order for the City Council to adopt a Resolution of Necessity, the Council must find (by 4/5ths vote) that these four conditions have been met, the Public Interest and Necessity Require the Proposed Project, the Project is Planned or Located in a Manner That will be most Compatible with the Greatest Public Good and the Least Private Injury, the Real Property to be Acquired is Necessary for the Proposed Project and The Offer of Just Compensation Has Been Made.

Independent third-party appraisals from Integra Realty Resources, a California licensed Certified General Real Estate Appraiser, were prepared and presented to each property in order to determine the fair market value of the property, pipeline easement, access easement, temporary construction easements. The City made a settlement offer to each of the landowners based on the appraised value for each of their properties in accordance with Government Code section 7267.2. In addition, property owners who question the city-provided appraisals are offered reimbursement to engage their own certified appraiser. *A letter received from Four Corners Farmland Fund Tehama, LLC was entered into the record, the property owner did not wish to comment at the November 25, 2025, Regular City Council Meeting.

Public Comment
Property owner Marlene Garcia commented on her 40 acres of permanent pastures, 1500 eucalyptus trees, pipeline going under her trees, moving project to vacant property, concerned about dirt, requested maps and permission from the railroad.

Property owner Dale Roberts commented on truck traffic
Property owner Bruce and Tracy Bishop commented on Pumpkin Lane, access to their road, appraisal notification and access to maps, inaccurate appraisal, pressure to submit counter offer, rushing property owners, Bradshaw Road and violation of the Brown Act and heavy traffic. Mr. Bishop requested the City supply a work schedule when the project begins.

The attorney representing the Waltz property commented on the appraisal.

Staff Comments
City Attorney Ralphs address the comment from the Bishop's regarding Public Hearing noticing requirements and legality.

Council Member Comments
Vice Mayor McIntosh commented on vacant property, overseeing the project, dirt storage removed from affected properties and other easements on the Bishop property.

Council Member B. Abe commented on liability for trees if damaged, the safety aspect of pipeline for leakage, sun exposure on pipes and storage. Bradshaw Road, Union Pacific Railroad, notices of the project, State Water Resources Control Board, and access of easements.
7 Section 3, Item # 3.2
Council Member J. Abe commented on easement access and the possibility of not going on property, information taken into consideration for appraisal, mitigation of dust and noise.

City Manager Zenoni commented on the $75 million grant and the possibility of council's decision putting the funds at risk.

Motion made by Council Member R. Coe, Seconded by Vice Mayor L. McIntosh to adopt Resolution No. 53-25 Declaring the Necessity for and Authorizing the Commencement of Eminent Domain Proceedings Concerning Regional Sewer Project Property Interests.

Voting Yea: Mayor Teter, Vice Mayor McIntosh, Council Member Coe, Council Member B.

Abe, Council Member J. Abe

5. REGULAR CALENDAR

5.1 Consideration and Adoption of Resolution Approving an Amended Wheatland Sergeants Association Memorandum of Understanding
City Manager Bill Zenoni presented the staff report for consideration to adopt a resolution approving an Amended Wheatland Sergeants (WSA) Association Memorandum of Understanding (MOU). On June 27, 2023, council approved a two-year MOU with the WSA.

The proposed amendments to the WSA include two-year terms (July 1, 2025, to June 30. 2027), cost of living adjustments of 3% effective July 1, 2025, and 3% effective July 1, 2025, one-time market rate adjustment of 1% effective July 1, 2025, and amend provision of annual uniform allowance to provide for lump sum payment in July of each year.

Motion made by Council Member J. Abe, Seconded by Council B. Member Abe. to adopt Resolution No. 56-25 Approving and Amended Wheatland Sergeants Association Memorandum of understanding.

Voting Yea: Mayor Teter, Vice Mayor McIntosh, Council Member Coe, Council Member J.

Abe, Council Member B. Abe

5.2 Consideration and Adoption of Resolution Authorizing Installation of Multi-Way Stop Controls at Wheatland Road and Oakley Lane
City Engineer Dane Schilling presented the staff report for consideration to adopt a resolution Authorizing Installation of Multi-Way Stop Controls at Wheatland Road and Oakley Lane. A report was prepared in response to complaints from citizens about the safety of the intersection of Wheatland Road and Oakley Lane. With increased traffic volumes in recent years, drivers on Oakley Lane were finding it increasingly difficult to safely make turns from Oakley Lane on to Wheatland Road or travel across Wheatland Road. The study concludes that the intersection does meet the statewide requirements (warrants) for the installation of a “multi-way stop controlled intersection” which means that two new stop signs on Wheatland Road at Oakley Lane should be added to make the intersection a 4-way stop controlled intersection and traffic east-west traffic on Wheatland Road will be required to stop at Oakley Lane before proceeding.

Council Member Comments
Vice Mayor McIntosh commented on a study for a right turn only on to SR 65 from Oakley Lane, speed limit posted on Oakley.

Council Member J. Abe commented on the set up of an intersection, incompetent drivers, option to leave as a 2-way stop with flashing lights, timeline for installation of signs , extra 8 Section 3, Item # 3.2
signage and mitigation measures. Abe suggested using emergency responses as a gauge for success of a 4-way stop.

Mayor Teter commented on roundabouts, a study to check intersection during peak hours of school traffic, alternatives in the future and us update during annual Police reports.

Council Member B. Abe commented on a circulation study, safety or flow of traffic, housing and new school and how to see if change has made an improvement. (Original Motion) Motion made by Vice Mayor McIntosh, Seconded by Mayor Teeter to receive the report entitled MultiWay Stop Sign Warrant Study at Wheatland Road and Oakley Lane, Wheatland, CA; and adopt a resolution authorizing and directing the City Manager to install 4- way stop controls at the intersection of Wheatland Road and Oakley Lane. (Alterative Motion) Motion made by Council Member J. Abe, Seconded by Council Member B.

Abe to table the item and direct staff to research alternative mitigation measures for the intersection.

Alterative Motion: Motion Fails
Voting Yea: Council Member B. Abe, Council Member J. Abe Voting Nay: Mayor Teter, Vice Mayor McIntosh, Council Member Coe Original Motion:

Voting Yea: Mayor Teter, Vice Mayor McIntosh, Council Member Coe, Council Member B.

Abe, Council Member J. Abe
Voting Nay:

5.3 Waiver of Second Reading and Adoption of the Ordinance Approving Amendment No. 4 to the Third Amended and Restated City of Wheatland Development Agreement Concerning the Caliterra Ranch (formerly known as Jones Ranch) Subdivision and Dale Investments, LLC.

Council Member J. Abe recused himself from this item stating property owned could be a conflict of interest.

Principal Planner Kevin Valente presented the staff report for discussion to waive the second reading and adopt the Ordinance Approving Amendment No. 4 to the Third Amended and Restated City of Wheatland Development Agreement Concerning the Caliterra Ranch (formerly known as Jones Ranch) Subdivision and Dale Investments, LLC. On March 18, 2025, the City Council approved an amendment to the Caliterra Ranch Tentative Subdivision Map. The Tentative Subdivision Map amendment redesigned the eastern area of the project site including the roadway alignments of First Street and Wheatland Park Drive. On June 13, 2025, the City staff received a letter from the project applicant requesting an amendment to the current development agreement to reflect the changes resulting from the recent Caliterra Ranch Tentative Subdivision Map Amendment Project. The proposed draft development agreement amendment includes Section 3.5.1: The Water System Plan shall include the dedication of a new domestic water supply well and related improvements. The Water System Plan will be prepared by a qualified engineer that includes updated water demand and usage calculations as well as technical information and calculations in order to determine the construction timing and dedication of the well, Section 3.7.1: The Main Street extension is removed from the development agreement in its entirety. As described above, the Main Street extension to be constructed by the 250th building permit of the Caliterra Ranch subdivision is no longer needed, Section 3.13.4: The 1.5-acre parcel intended for the future Wheatland Fire Authority station will be donated to the City at a time that is agreed upon by the City and property owner. The current development agreement requires the dedication of the fire station in conjunction with the development of the surrounding properties and Section 5.3: Reimbursement of the Main Street extension costs is removed from the 9 Section 3, Item # 3.2
development agreement in its entirety. With the removal of the Main Street extension from the development agreement, the City will no longer be required to reimburse the developer for the cost of construction. Pursuant to State law, ordinances require a first and second reading for adoption. On October 28, 2025, the City Council held a public hearing and voted 4- 0 to introduce and waive the first reading of the ordinance approving the proposed amendment to the Caliterra Ranch Subdivision Development Agreement. After October 28, 2025, City Council meeting, City staff completed a clerical edit in section 3.13.4 to reference a donation of the fire station property rather than a dedication.

Motion made by Council Member Abe, Seconded by Mayor Teter to waive the second reading of Ordinance No. 504 Approving Amendment No. 4 to the Third Amended and Restated City of Wheatland Development Agreement Concerning Caliterra Ranch (formerly known as Jones Ranch) Subdivision and Dale Investments, LLC.

Voting Yea: Mayor Teter, Council Member Coe, Council Member Abe, Council Member Abe Voting Nay: Vice Mayor McIntosh

5.4 Consideration and Adoption of Resolution Accepting Donation of Property within the Caliterra Ranch Subdivision for a Future Fire Station for the Wheatland Fire Authority and Approving a Draft Maintenance Agreement for the Property
Council Member J. Abe recused himself from this item stating property owned could create a conflict of interest.

City Engineer Dane Schilling presented the staff report for consideration to adopt a resolution Accepting Donation of Property Within the Caliterra Ranch Subdivision for a Future Fire Station for the Wheatland Fire Authority and Approving a Draft Maintenance Agreement for the Property. On October 28, 2025, the Wheatland City Council introduced and waived the first reading of an ordinance approving Amendment No. 4 to the Third Amended and Restated Development Agreement between the City of Wheatland and the applicant, Dale Investments, LLC., which updated language in the Development Agreement regarding the timing of the donation. The Development Agreement amendment included the following modification: Section 3.13.4: The 1.9-acre parcel intended for the future Wheatland Fire Authority station will be donated to the City at a time that is agreed upon by the City and property owner. The current Development Agreement requires the dedication of the fire station in conjunction with the development of the surrounding properties. The second reading and adoption of the ordinance is scheduled for action at the November 25, 2025, City Council meeting. Assuming the ordinance is adopted on November 25, 2025, there is a 30-day waiting period before the ordinance becomes effective. Should the City Council accept the donation of the property for a future fire station, the necessary documents to record this parcel in the City’s name could be processed after that 30-day period (December 25, 2025). Currently, the City’s only fire station is located east of both State Route 65 (SR) and the Union Pacific Railroad (UPRR) which can significantly impact emergency response times. The applicant and the City have discussed the donation of the 1.9-acre parcel for a future fire station, which would provide improved fire service and response times for neighborhoods of the City located west of SR 65 and the UPRR. In addition, the Wheatland Fire Authority Chief supports the proposed donation. City Staff agrees that this location would be an ideal location for a fire station because of its proximity to major roadways and its location west of both SR 65 and the UPRR.

In addition, as the City continues to grow, this location would be ideally located to serve future residents. The maintenance agreement for the 1.9-acre parcel of land covers a three-year period and provides that the developer will maintain the site in a good and safe condition, including weed abatement and trash removal.
10 Section 3, Item # 3.2
Motion made by Council Member B. Abe, Seconded by Council Member Coe to adopt Resolution No, 57-25 Accepting the Donation of Property Within the Caliterra Ranch Subdivision for a Future Fire Station for the Wheatland Fire Authority and Approving a Maintenance Agreement for Property.

Voting Yea: Mayor Teter, Vice Mayor McIntosh, Council Member Coe, Council B. Member Abe Motion made by Council Member Abe, Seconded by Council Member Coe.

Voting Yea: Mayor Teter, Vice Mayor McIntosh, Council Member Coe Voting Abstaining: Council Member Abe

5.5 Consideration and Adoption of Resolution Approving Contract Documents for Construction and Authorizing a Call for Bids for Construction of the Wheatland Regional Sewer Pipeline Project
Council Member J. Abe returned to the meeting.

City Manager Bill Zenoni and City Engineer Dane Schilling presented the staff report for consideration to adopt a resolution Approving Contract Documents for Construction and Authorizing a Call for Bids for Construction of the Wheatland Regional Sewer Pipeline Project.

The Wheatland Regional Sewer Pipeline Project (“Project”) is the first project of the larger South Yuba County Wastewater Infrastructure Project (a coordinated effort between Yuba Water Agency (YWA), Olivehurst Public Utilities District (OPUD), Yuba County, and the City of Wheatland). The Wheatland Regional Sewer Project consist of the first 7.72-miles of a conveyance pipeline and three pump stations that are capable of transporting 1.5-million gallons of sewage daily from the Malone Avenue Pump Station in Wheatland to the southerly limits of the OPUD service area on Rancho Road in south Yuba County. A subsequent OPUD project will continue the pipeline all the way to the OPUD wastewater treatment plant. The following is a partial list of City Council actions taken to advance the design and environmental work for the Project: November 10, 2020, the City Council adopted Resolution No. 43-20 amending the FY 2020-21 Budget and authorizing the City Manager to proceed with environmental review and engineering design for the Project, April 27, 2021, the Basis of Design Report for the Project was presented to the Wheatland City Council and adopted by Resolution No.16-21, October 11, 2022, the City Council adopted Resolution No. 34-22, which, among other actions, authorized acceptance of an additional $2 million loan from the Yuba Water Agency for work associated with environmental, engineering design, right-of-way acquisition and grant funding work for the Project (SCH No. 2021110022). Based on the EIR, a Notice of Determination was made by the City Council on February 28, 2023, and was filed by the County Recorder on March 2, 2023, the City conducted an environmental review and prepared an Environmental Impact Report (EIR) for the Project, May 21, 2024, the Yuba Water Agency Board of Directors met to receive an update on the South County Infrastructure Project. At that meeting, the Yuba Water Agency Board re-affirmed their commitment to funding the construction of the project and approved an additional $5 million for the three agencies (Wheatland, OPUD and Yuba Water Agency) to complete final engineering designs, obtain permits, obtain rights-of-way, provide additional project management and financial services to get the project ready for bidding, October 21, 2024, the City’s Regional Sewer Ad Hoc Committee met to discuss the status of the Project and the final steps toward constructing the Project. The Committee recommended that the additional funding needed from Yuba Water Agency be secured and the City Manager take any necessary actions including amending professional services contracts to bring the Project to construction, June 10, 2025, the City Council adopted Resolution No. 22-25, authorizing the City Manager to enter into agreements with PG&E, AT&T and Union Pacific Railroad to clear the way for construction of the Project. On that date, the City Council also adopted Resolution No. 31-25 authorizing acceptance of a grant from Yuba Water Agency for up to $3.5 million to fund final 11 Section 3, Item # 3.2
environmental, engineering design, permitting and right-of-way acquisition/utility relocation costs for the Project and on October 28, 2025, the City Manager provided an update to the City Council for the Project at its regularly scheduled City Council meeting. The next step in the construction process involves competitively bidding the Project by publicly inviting contractors to obtain and examine the Contract Documents and submit their bids for the work.

A typical bid period is 4 weeks, however, due to the size and complexity of the Project and the upcoming holidays, staff is recommending an 8-week bid period as shown below. The bid period can be extended by the City Engineer if needed to encourage maximum bidder participation and the best possible pricing.

City Council Comments
Mayor Teter commented on a groundbreaking ceremony.

Council Member J. Abe commented on landowner concerns.

Motion made by Mayor Teter, Seconded by Council Member J. Abe. to adopt Resolution No. 58-25 Approving Contract Documents for Construction and Authorizing a Call for Bids for Construction of the Wheatland Regional Sewer Pipeline Project.

Voting Yea: Mayor Teter, Vice Mayor McIntosh, Council Member Coe, Council Member J.

Abe, Council Member B. Abe

6. REPORTS
City Manager Zenoni reported on Public Works Director Don Scott's last day.

Vice Mayor McIntosh reported on the upcoming Christmas tree lighting and street fair.

7. ADJOURN
There being no further business, Mayor Angela Teter adjourned the meeting at 8:20 p.m.
_____________________________
Angela Teter, Mayor
ATTEST:
____________________________
Lisa J. Thomason, City Clerk
Any writings or documents provided to a majority of the Wheatland City Council after distribution of the agenda packet are available for public inspection on the City’s website, www.wheatland.ca.gov This institution is an equal opportunity provider, and employer. 12 Section 3, Item # 3.2

REGULAR CITY COUNCIL MEETING
Minutes
December 09, 2025, at 6:00 PM
Wheatland Community Center: 101 C Street, Wheatland, CA 95692 City Council meetings are held in-person and are no longer available via ZOOM.

1. OPENING MATTERS

1.1 Call to Order and Roll Call

PRESENT
Mayor Angela Teter
Vice Mayor Lisa McIntosh
Council Member Bob Coe
Council Member Brian Abe
Council Member John Abe

OTHERS PRESENT
Bill Zenoni, City Manager
Gavin Ralphs, City Attorney
Dane Schilling, City Engineer
Mike Garlock, Police Chief
Art Paquette, Fire Chief

1.2 Pledge of Allegiance to the Flag

2. PUBLIC COMMENT
At this time, the public is permitted to address the City Council on non-agendized items.

3. CONSENT CALENDAR
13 Section 3, Item # 3.3
Vice Mayor L. McIntosh made the motion, Seconded by J. Abe pull Item No. 3.4 from the Consent Agenda for Discussion.

Voting Yea: Mayor Teter, Vice Mayor McIntosh, Council Member Coe, Council Member Abe, Council Member Abe

3.1 Receipt of Community Facilities District 2015-1 Special Tax and Bond Accountability Report, Fiscal Year 2024-25

3.2 Consideration and Adoption of Resolution Approving the Salary Table for Fiscal Years 2025- 26 and 2026-27

3.3 Consideration and Adoption of Resolution Authorizing Execution of Amendment No.3 to the Employment Agreement with Susan Mahoney for Interim Finance Director Services

3.4 Consider Adoption of Resolution Authorizing the Third Amendment to the Employment Agreement with Bill Zenoni for City Manager Services
Vice Mayor McIntosh stated the agreement for City Manager Zenoni should match the language in Finance Director S, Mahoney's agreement regarding compensation.

Motion made by Council Member J. Abe, Seconded by Council Member R. Coe to adopt Resolution No. 63-25 Authorizing the Third Amendment to the Agreement with Bill Zenoni for City Manager Service.

Voting Yea: Mayor Teter, Vice Mayor McIntosh, Council Member Coe, Council Member B.

Abe, Council Member J. Abe

3.5 Consideration and Adoption of Resolution Accepting the Work Performed by LaFleur Engineering, Inc. and Authorizing the City Manager to File a Notice of Completion for Construction of the PG&E Distribution Line Relocation Project

4. PRESENTATIONS

4.1 Proclamation of the City of Wheatland Recognizing the Public Service and Retirement of Lisa Thomason as Wheatland City Clerk
Mayor A. Teter presented Lisa Thomason with a Proclamation Recognizing the Public Service and Retirement of Lisa Thomason as Wheatland City Clerk.

4.2 Ceremonial Swearing-In of Police Chief Michael Garlock

5. REGULAR CALENDAR

5.1 Consideration and Adoption of Resolution Accepting the Work Performed by VSS International for the Construction of the 2025 Pavement Maintenance Project, Authorizing a Budget Amendment and Authorizing the Filing of a Notice of Completion City Engineer Dane Schilling presented the staff report for discussion of Adoption of a Resolution Accepting the Work Performed by VSS International for the Construction of the 2025 Pavement Maintenance Project, Authorizing a Budget Amendment and Authorizing the Filing of a Notice of Completion. On August 12, 2025, the City Council adopted Resolution No. 36-25 which authorized the City Manager to award a construction contract to VSS International, Inc. of West Sacramento, California in the amount of $262,000.00 for the 2025 Pavement Maintenance Project and authorized the City Manager to expend up to $31,700.00 14 Section 3, Item # 3.3
for unforeseen and additional costs that may arise during construction.There was one (1) contract change order filed for the project.

Council Member Comments
Council Member B. Abe commented on striping and slurry seal.

Mayor A. Teter commented on the overlay project and the next housing element cycle.

Motion made by Council Member J. Abe, Seconded by Council Member B. Abe to adopt Resolution No. 59-25 Accepting the Work Performed by VSS International, Inc. for Construction of the 2025 Pavement Maintenance Project, Authorizing a Budget Amendment and Authorizing the City Manager to file a Notice of Completion for the Project.

Voting Yea: Mayor Teter, Vice Mayor McIntosh, Council Member Coe, Council Member J.

Abe, Council Member B. Abe

6. REPORTS
Fire Chief Paquette reported on the upcoming annual report, construction fire of Rancho Road, OES Engine fitting in the bay and Santa will be in Wheatland on December 11th.

City Engineer Schilling reported on the Regional Action Plan for road ways.

City Manager Zenoni reported on the upcoming annual Christmas luncheon and the new City Clerk.

Mayor Teter reported on pro rating business licenses and possible lights installed over mail box receptacles.

7. ADJOURN
Adjourn to the annual Regular Meeting of the City of Wheatland Financing Corporation There being no further business, Mayor Angela Teter adjourned the meeting at 6:45 p.m. _____________________________
Angela Teter, Mayor
ATTEST:
_________________________________
Lisa J. Thomason, City Clerk
Any writings or documents provided to a majority of the Wheatland City Council after distribution of the agenda packet are available for public inspection on the City’s website, www.wheatland.ca.gov This institution is an equal opportunity provider, and employer. 15 Section 3, Item # 3.3
City Council Meeting Staff Report
Meeting Date: January 13, 2026
Subject: Proclamation Supporting Purple Heart Trail Through the City of Wheatland Prepared By: Bill Zenoni, City Manager
Recommendation: Staff recommends that the Wheatland City Council consider approving the Proclamation supporting Highway 65 through the City of Wheatland becoming part of the Purple Heart Trail.

Discussion: The City received a request from Mr. James Buck, American Legion Post 789 Commander, for the City Council to approve a Proclamation supporting Highway 65 through the City of Wheatland becoming part of the Purple Heart Trail.

The National Purple Heart Trail was established in 1992 to create a symbolic and honorary system of roads, highways, bridges and other monuments to pay tribute to the men and women who have been awarded the Purple Heart medal. The Purple Heart medal is presented to men and women of all military services who have been injured or killed in action against an enemy of the United States.

Mr. Buck and Mr. Ryan Beflower (American Legion District 4 Commander) will be present at the January 13, 2026 City Council meeting to accept this Proclamation.

Fiscal Impact: There is no fiscal impact associated with this item.

Attachment:

Proclamation
16 Section 4, Item # 4.1

PROCLAMATION

A PROCLAMATION OF THE CITY OF WHEATLAND SUPPORTING

NATIONAL PURPLE HEART TRAIL THROUGH THE CITY OF WHEATLAND WHEREAS, The Purple Heart Medal is the oldest military medal in present use, and was initially created as a decoration Badge of Military Merit by General George Washington in 1782; and,
WHEREAS, Many citizens (past and present) of our community have received the Purple Heart Medal as a result of being wounded while engaged in combat with an enemy force; and, WHEREAS, The citizens of the City of Wheatland have a great admiration and the utmost gratitude and have always had a proud history of supporting our active military, Beale Air Force Base and our veteran population; and,
WHEREAS, Veterans have paid the highest price for freedom by leaving their families and communities and placing themselves in harm’s way for the good of our Nation; and, WHEREAS, The Historic Wheatland Cemetery District, established in 1855, is located on the east side of Highway 65 at 4865 Wheatland Road and is the final resting place of many veterans, some of whom are Purple Heart recipients, from all the wars fought by the United States of America beginning with the Mexican American War; and WHEREAS, The mission of the City of Wheatland American Legion Post 789 is to foster an environment of goodwill among combat wounded veterans, promote patriotism, to make sure that we never forget the sacrifices of our military service men and women; and, WHEREAS, The City of Wheatland, American Legion Post 789 supports having Highway 65 become part of the National Purple Heart Trail within the City limits of the City of Wheatland; and,
WHEREAS, The City of Wheatland American Legion Post 789 has requested that Brock Bowen, American Legion District 4 Executive Committee Member, pursue the addition of Highway 65 through the City of Wheatland as part of the National Purple Heart Trail.

NOW, THEREFORE, Angela Teter, Mayor of the City of Wheatland, on behalf of the City Council, does hereby support Highway 65 through the City of Wheatland becoming part of the Purple Heart Trail, and hereby encourages the residents and businesses of the City of Wheatland to show their appreciation for sacrifices Purple Heart Medal recipients and all other veterans have made in defending our freedoms, to acknowledge their courage, and to show the Veterans the honor, respect and support they have earned. ___________________________
Angela Teter, Mayor
17 Section 4, Item # 4.1
City Council Meeting Staff Report
Meeting Date: January 13, 2026
Subject: Consideration and Adoption of Resolution Amending the Master Fee Schedule Prepared By: Susan Mahoney, Finance Director
Recommendation: Staff recommends that the Wheatland City Council conduct a public hearing to receive input regarding amendments to the City’s Master Fee Schedule and, upon concluding the public hearing, consider adoption of a Resolution Approving the Master Fee Schedule Effective January 1, 2026.

Discussion: A municipality is authorized to establish reasonable fees for services rendered, provided that those fees do not exceed the estimated reasonable cost of providing the service for which the fee is charged. The City of Wheatland has established fees by authority of the Municipal Code, City Ordinances, City Resolutions, City development/funding agreements, and State and Federal statute.

The attached proposed Master Fee Schedule (“Schedule”) lists all the fees charged by the City. The list includes previously approved annual fee increases based on the Consumer Price Index (CPI), the Engineering News Report Construction Cost Index (ENR), and the 2023 Water and Wastewater Fee Study. A new fee, Facility Cleaning, has been included with the Parks and Recreation fees. Building Fees and Garbage Fees are not included in the Schedule since those fees are set by contract with Yuba County and Recology respectfully.

FEES AUTOMATICALLY INCREASED
Certain fees are automatically increased each year based on either the change in the CPI or the change in the ENR. These automatic fee adjustments were approved through Ordinance or Resolution in prior years. The following fees will increase on January 1st based on the ENR change (3.2%) September 2024 to September 2025.
 Fire Protection Facilities fees
 Development Impact fees
The following fees will be increased on January 1st based on the CPI change (1.3%) April 2024 to April 2025.
 FOG (fats, oil, grease) fee
 Sign fees
 Planning and Engineering Deposit fees

FEES UPDATED AS NEEDED
Other fees are updated as needed to ensure that the fees charged are sufficient to recover the cost of services provided. These fees include Administrative, Business License, Cannabis Registration, Code Enforcement, Nuisance Abatement, Community Center and Park Rental, Police, and Special Event fees.
18 Section 5, Item # 5.1
The Community Center rental fee varies depending on the renter’s affiliation and the number of hours rented. In addition to the rental fee, a $500 damage deposit is collected. The damage deposit is returned to the renter if the center is left clean and free of damage. In an effort to maintain a cleaning standard that is thorough and uses environmentally safe cleaning and disinfecting products, staff is recommending that the center be cleaned by a professional cleaning company after each use. A $175 Facility Cleaning Fee is proposed. Staff is recommending that the $500 damage deposit be reduced to $400.

Business License program fees were established in April 2010 to cover the cost of processing business licenses. Staff is recommending that the Class I Fee be increased to $15.00 from $8.60 and the Class II Fee be increased to $46.00 from $39.50.

WATER AND SEWER FEES
Water and Sewer fee adjustments are based on a rate study conducted in 2023. The study determined the rates necessary to achieve a break-even in operations, cover debt service, and establish a prudent reserve. In January 2024, the Council approved five annual rate adjustments beginning March 2024 and ending March 2028.

The chart below is a summary of City fees, the method for increasing the fees, and the date the fees are scheduled to increase:

Method for
Determining a Fee
Increase
As Needed Automatic
Jan 1
Each Year
Automatic
Mar 1
Each Year
Through 2028
Administrative Fees Cost Recovery X
Business License Tax & Fee Cost Recovery X
Cannabis Cultivation Registration Cost Recovery X
Code Enforcement Cost Recovery X
FOG Permit CPI X
Fire Protection Facilities Fees ENR X
Impact Fees ENR X
Nuisance Abatement Cost Recovery X
Community Center & Park Rental Cost Recovery X
Planning and Engineering Deposit CPI X
Police Fees Cost Recovery X
Sign Fees CPI X
Special Event Fees Cost Recovery X
Sewer and Water Charges Rate Study X
Fiscal Impact: There is no fiscal impact associated with this recommended action. Fee increases will cover the increased costs of providing services.

Attachment: Resolution and Master Fee Schedule effective January 1, 2026 19 Section 5, Item # 5.1
RESOLUTIUON NO. 01-26 1
RESOLUTION NO. 01-26

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WHEATLAND APPROVING THE MASTER FEE SCHEDULE EFFECTIVE JANUARY 1, 2026, AND MARCH 1, 2026 WHEREAS, a municipality is authorized to establish reasonable fees for services rendered, provided that those fees do not exceed the estimated reasonable cost of providing the service for which the fee is charged (Government Code Sections 66000-66018.5); and WHEREAS, in addition to fees and charges identified in the City’s Municipal Code, the City Council of the City of Wheatland has adopted Ordinances 339, 384, 400, 448, and 468; Resolutions 10-93, 33-01, 38-03, 18-04, 39-04, 43-04, 28-05, 01-07, 07-07, 06-08, 21-09 06-10, 16-10, 15-12, 01-13, 04-19, 09-19, 10-19, 17-21, 25-20, 37-20, 35-21, 30-22, and 39-23; and development agreements, all of which establish fees for services rendered by the City, including administration, planning, building, business license, code enforcement, public works, park and recreation, public safety, water, sewer, and development impact fees; and WHEREAS, it is necessary for the City to modify the previously adopted fees to ensure that fees charged are reasonably related to the estimated cost of providing the service.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Wheatland as follows:

1. Fee Schedule. The fees for administration, planning, building, business license, code enforcement, public works, park and recreation, public safety, water, sewer, and development impact fees are those set forth in the City of Wheatland Master Fee Schedule attached as Attachment 1 herein.

2. January 1, 2026 Updates. The Master Fee Schedule shall be updated on January 1, 2026 to reflect adjustments to Fire Protection Facilities Fees, Impact Fees, FOG Fees, Sign fees, Police Fees, and Planning and Engineering Fees. These fees shall be effective January 1, 2026.

3. March 1, 2026 Updates. The Master Fee Schedule shall be updated on March 1, 2026, to reflect an adjustment to the Water and Sewer rates. These rates shall be effective March 1, 2026.

4. Authority of City Manager to Prescribe Additional Regulations. The City Manager may adopt such regulations and prescribe such forms as are necessary to implement and collect the fees provided for by this Resolution.

5. The fees established by this Resolution are in conformance with previously adopted ordinances, resolutions, agreements, and the City’s Municipal Code as they relate to fees and charges.
20 Section 5, Item # 5.1
RESOLUTIUON NO. 01-26 2
PASSED AND ADOPTED by the City Council of the City of Wheatland on the 13th day of January 2026 by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:
21 Section 5, Item # 5.1
RESOLUTIUON NO. 01-26 3
ATTEST:
________________________
Angela Teter, Vice Mayor
______________________________
Josie Camacho, City Clerk
22 Section 5, Item # 5.1
RESOLUTIUON NO. 01-26 4
Attachment 1
2026 Master Fee Schedule
23 Section 5, Item # 5.1

CITY OF WHEATLAND

MASTER FEE SCHEDULE
Effective January 1, 2026
Comments/
Line Description Authority Proposed Fee Amount Existing Fee No change
1 Bingo Games MuniCode 5.44 License fee has not been set by Council 2 Cardroom License Fee MuniCode 5.48 Annual per card table has not been set by Council 3 Copies 1st page = $2.00, $0.25 per page thereafter, thumb drive $5.00 4 Processing Fee
Project Funding
Agreement 10% added to all consultant invoices
5 Return Check Processing
Maximum
permitted by Civil
code section 1719 $25 - first NSF check, $35 each subsequent NSF check 6 Transient Occupancy Tax MuniCode 5.54 10% of rent charged by operator No change
7 PERMIT FEES
Yuba County provides building permit
issuance and inspections for the City. Ord 469
8 EXCISE TAX
Due prior to the issuance of building
permit for new or expanded building in
the City. Ord 384
9 Business License Tax MuniCode

5.04 10 Class I Fee Reso 06-10
$8.60
11 Class II Fee Reso 06-10 $46.00 for: $39.50
12 Class III Fee Reso 06-10 $170 for:
13 AB 1379 ADA Fee Calif AB 1379
14 Business License Late Fee MuniCode 5.04
No change
15 Violation of any provision of the
Wheatland Municipal Code not
specifically classified in the code or by
state law as an infraction
Muni Code

1.16.010 - 030
16 Violation of any provision of the
Wheatland Municipal Code or any
ordinance of the City that is defined or
charged as an infraction
Muni Code

1.16.010 - 030
No change
17 Garden plots are leased for an annual
fee. A $50 deposit is required.

Council approval
June 22, 2010 $50 per plot per year.

CPI Increase
18 Annual Waste Discharge Permit Reso 21-09 $278 $275
19 FOG Re-inspection Reso 21-09 $139 $138
20 Notice of Violation Reso 21-09 $409 $405
21 Grease Disposal Mitigation Fee Reso 21-09 $432 $428

ADMINISTRATIVE FEES

BUILDING FEES

BUSINESS LICENSE TAX AND FEE
CANNABIS - (See MARIJUANA)

CODE ENFORCEMENT
$35.00 Annual tax (Jan - Dec) for all businesses. This tax is in addition to the applicable Class Fee and the AB 1379 Fee. This amount is not prorated for new businesses.

For information, including a list of fees and services, go to www.co.yuba.ca.us or call 1.530.749.5440. If it is determined that a planning review is required, the applicant will be contacted by the City's consultant; Raney & Associates
1% of the total valuation of all construction work for which a building permit is issued as determined by the Building Official in accordance with the California Building Code. Contact the City for a list of exemptions. $15.00 for annual renewal of any business license when there is no change to the information previously supplied to the City
(1) Initial issuance of a business license for any business, including contractors and sub-contractors, that does NOT maintain a physical location within the City
(2) re-issuance of a business license due to a change of ownership or name change (3) initial issuance of a business license to a home-based business located within the City (1) Initial issuance of any business license for a business that maintains a physical location within the City (except home-based businesses)
(2) Re-issuance of a business license for any business that is to occupy a new or remodeled facility that required construction or structural changes that is physically located within the City or that modified or enlarged the scope of the operation of the business to such an extent as to require a full review of the business by City staff $3.50 per month for each month payment is late
$4.00 each business each year
Fine not to exceed $1,000 or imprisonment in the county jail for not to exceed six months or both $100 per day for a first violation; $200 per day for second violation of the same provision of the code within one year; $500 per day for each additional violation of the same provision of the code or ordinance within one year.

COMMUNITY GARDEN

FATS, OILS, GREASE (FOG)

Page 1 of 6 ends

24 Section 5, Item # 5.1

CITY OF WHEATLAND

MASTER FEE SCHEDULE
Effective January 1, 2026
Comments/
Line Description Authority Proposed Fee Amount Existing Fee ENR Increase
22 Construction Type Without sprinkler With sprinkler
23 Light Load - Res, Comml, Industr Reso 15-12 $1.59 per sq ft $1.59 per sq ft $1.54 - $1.54 24 Med Load - Comml, Industr Reso 15-12 $3.19 per sq ft $1.59 per sq ft $3.09 - $1.54 25 Heavy Load - Comml, Industr Reso 15-12 $4.78 per sq ft $2.40 per sq ft $4.63 - $2.32 ENR Increase
26 Single Family Residences
27 Law Enforcement Facilities Res 30-22 $1,355 $1,314
28 Bridges, Signals, Thoroughfares Res 30-22 $12,134 $11,758 29 Storm Drainage Facilities Res 30-22 $11,028 $10,687
30 Water Distribution Facilities Res 30-22 $6,251 $6,058 31 Sewer Collection Facilities Res 30-22 $4,724 $4,578
32 Wastewater Treatment Facilities Reso 06-08 $15,262 $14,789 33 General Government Facilities Res 30-22 $2,233 $2,164 34 Public Meeting Facilities Res 30-22 $929 $901
35 Parkland Facilities Res 30-22 $5,550 $5,378
36 Bear River Levee Ord 448 $1,727 $1,673
37 Pool Facility Res 30-22 $744 $721
38 Administrative Fee Res 30-22 $602 $583
39 Fire Protection Facilities Fee JPA 11-30-2010 SEE FIRE PROTECTION FACILITIES FEE Line No. 22 Accessory Dwelling Units Located in a
Single-Family Zoning Reso 35-21
Multi Family Residences
40 Law Enforcement Facilities Res 30-22 $1,028 $997
41 Bridges, Signals, Thoroughfares Res 30-22 $8,131 $7,879 42 Storm Drainage Facilities Res 30-22 $2,104 $2,039
43 Water Distribution Facilities Res 30-22 $3,751 $3,635 44 Sewer Collection Facilities Res 30-22 $3,453 $3,346
45 Wastewater Treatment Facilities Reso 06-08 $7,628 $7,392 46 General Government Facilities Res 30-22 $1,694 $1,642 47 Public Meeting Facilities Res 30-22 $705 $683
48 Parkland Facilities Res 30-22 $4,210 $4,080
49 Bear River Levee Ord 448 $768 $744
50 Pool Facility Res 30-22 $564 $547
51 Administrative Fee Res 30-22 $333 $322
52 Fire Protection Facilities Fee JPA 11-30-2010 SEE FIRE PROTECTION FACILITIES FEE Line No. 22 Accessory Dwelling Units Located in a
Multi-Family Zoning Reso 35-21
Mobile Homes per unit
53 Law Enforcement Facilities Res 30-22 $842 $816
54 Bridges, Signals, Thoroughfares Res 30-22 $6,310 $6,114 55 Storm Drainage Facilities Res 30-22 $4,208 $4,078
56 Water Distribution Facilities Res 30-22 $5,002 $4,847 57 Sewer Collection Facilities Res 30-22 $3,453 $3,346
58 Wastewater Treatment Facilities Reso 06-08 $7,630 $7,393 59 General Government Facilities Res 30-22 $1,387 $1,344 60 Public Meeting Facilities Res 30-22 $577 $559
61 Parkland Facilities Res 30-22 $3,445 $3,338
62 Bear River Levee Ord 448 $0.000 $0.000
63 Pool Facilities Res 30-22 $462 $448
64 Administrative Fee Res 30-22 $333 $323
65 Fire Protection Facilities Fee JPA 11-30-2010 SEE FIRE PROTECTION FACILITIES FEE Line No. 22 Commercial Lodging per unit
66 Law Enforcement Facilities Res 30-22 $139 $135
67 Bridges, Signals, Thoroughfares Res 30-22 $4,854 $4,704 68 Storm Drainage Facilities Res 30-22 $1,053 $1,020
69 Water Distribution Facilities Res 30-22 $2,501 $2,424 70 Sewer Collection Facilities Res 30-22 $1,817 $1,761
71 Wastewater Treatment Facilities Reso 06-08 $5,087 $4,929 72 General Government Facilities Res 30-22 $229 $222
73 Public Meeting Facilities Res 30-22 $0.000 $0.000

IMPACT FEES
Units (ADU's) that are 750 square feet or larger and located in a single-family zoning district shall pay impact fees based on the square feet of the proposed ADU divided by the square feet of the primary dwelling multipled by the City's current single-family fees. ADU's that are less than 750 square feet are exempt from paying City impact fees.

Units (ADU's) that are 750 square feet or larger and located in a multi-family zoning district shall pay impact fees based on the square feet of the proposed ADU divided by the average square feet of all existing multi-family dwelling units on the same parcel multiplied by the City's current multi-family fees. ADU's that are less than 750 square feet are exempt from paying City impact fees.

FIRE PROTECTION FACILITIES

Page 2 of 6 ends

25 Section 5, Item # 5.1

CITY OF WHEATLAND

MASTER FEE SCHEDULE
Effective January 1, 2026
Comments/
Line Description Authority Proposed Fee Amount Existing Fee 74 Parkland Facilities Res 30-22 $0.000 $0.000
75 Bear River Levee (sq ft charge) Ord 448 $0.633 $0.615 76 Pool Facilities Res 30-22 $0.000 $0.000
77 Administrative Fee Res 30-22 $157 $152
78 Fire Protection Facilities Fee JPA 11-30-2010
Retail Uses per sq ft
79 Law Enforcement Facilities Res 30-22 $0.357 $0.346
80 Bridges, Signals, Thoroughfares Res 30-22 $8.914 $8.637 81 Storm Drainage Facilities Res 30-22 $3.616 $3.504
82 Water Distribution Facilities Res 30-22 $2.395 $2.321 83 Sewer Collection Facilities Res 30-22 $2.441 $2.336
84 Wastewater Treatment Facilities Reso 06-08 $6.487 $6.286 85 General Government Facilities Res 30-22 $0.576 $0.558 86 Public Meeting Facilities Res 30-22 $0.000 $0.000
87 Parkland Facilities Res 30-22 $0.000 $0.000
88 Bear River Levee Ord 448 $0.633 $0.615
89 Pool Facilities Res 30-22 $0.000 $0.000
90 Administrative Fee Res 30-22 $0.248 $0.240
91 Fire Protection Facilities Fee JPA 11-30-2010 SEE FIRE PROTECTION FACILITIES FEE Line No. 22 Employment Uses per sq ft
92 Law Enforcement Facilities Res 30-22 $0.242 $0.234
93 Bridges, Signals, Thoroughfares Res 30-22 $5.919 $5.736 94 Storm Drainage Facilities Res 30-22 $3.179 $3.080
95 Water Distribution Facilities Res 30-22 $2.061 $1.998 96 Sewer Collection Facilities Res 30-22 $2.096 $2.031
97 Wastewater Treatment Facilities Reso 06-08 $6.488 $6.287 98 General Government Facilities Res 30-22 $0.392 $0.379 99 Public Meeting Facilities Res 30-22 $0.000 $0.000
100 Parkland Facilities Res 30-22 $0.000 $0.000
101 Bear River Levee Ord 448 $0.527 $0.511
102 Pool Facilities Res 30-22 $0.000 $0.000
103 Administrative Fee Res 30-22 $0.204 $0.197
104 Fire Protection Facilities JPA 11-30-2010 SEE FIRE PROTECTION FACILITIES FEE Line No. 22 Light Industrial Uses per sq ft
105 Law Enforcement Facilities Res 30-22 $0.161 $0.156
106 Bridges, Signals, Thoroughfares Res 30-22 $3.259 $3.158 107 Storm Drainage Facilities Res 30-22 $3.340 $3.236
108 Water Distribution Facilities Res 30-22 $1.036 $1.004 109 Sewer Collection Facilities Res 30-22 $1.198 $1.161 110 Wastewater Treatment Facilities Reso 06-08 $6.487 $6.286 111 General Government Facilities Res 30-22 $0.265 $0.257 112 Public Meeting Facilities Res 30-22 $0.000 $0.000
113 Parkland Facilities Res 30-22 $0.000 $0.000
114 Bear River Levee Ord 448 $0.527 $0.511
115 Pool Facilities Res 30-22 $0.000 $0.000
116 Administrative Fee Res 30-22 $0.157 $0.153
117 Fire Protection Facilities JPA 11-30-2010 SEE FIRE PROTECTION FACILITIES FEE Line No. 22 AG Tourism Uses per sq ft
118 Law Enforcement Facilities Res 30-22 $0.092 $0.089
119 Bridges, Signals, Thoroughfares Res 30-22 $2.234 $2.165 120 Storm Drainage Facilities Res 30-22 $1.036 $1.004
121 Water Distribution Facilities Res 30-22 $0.599 $0.580 122 Sewer Collection Facilities Res 30-22 $0.610 $0.591 123 Wastewater Treatment Facilities Reso 06-08 $6.487 $6.286 124 General Government Facilities Res 30-22 $0.150 $0.145 125 Public Meeting Facilities Res 30-22 $0.000 $0.000
126 Parkland Facilities Res 30-22 $0.000 $0.000
127 Bear River Levee Ord 448 $0.527 $0.511
128 Pool Facilities Res 30-22 $0 $0
129 Administrative Fee Res 30-22 $0.112 $0.109
130 Fire Protection Facilities JPA 11-30-2010 SEE FIRE PROTECTION FACILITIES FEE Line No. 22 131 Calitera SEE DEVELOPMENT AGREEMENT
132 Heritage Oaks East SEE DEVELOPMENT AGREEMENT
133 Heritage Oaks West SEE DEVELOPMENT AGREEMENT

Page 3 of 6 ends

26 Section 5, Item # 5.1

CITY OF WHEATLAND

MASTER FEE SCHEDULE
Effective January 1, 2026
Comments/
Line Description Authority Proposed Fee Amount Existing Fee 134
Processing of the registration of any
grower cultivating marijuana within the
City limits
Muni Code 18.06,

18.09, 18.61
Reso 23-18 $210 Registration Fee
No change
135
Nuisances visible from off-site and
additional unlawful nuisances as listed in

8.08.040
Muni Code

8.08.040
136 Community Center Group 1 Reso 39-23
City sponsored and co-sponsored events,
other governmental agencies serving
the City, and holiday events that are
open to the public
137 Main Hall No charge
138 Kitchen No charge
139 Facility Cleaning Fee $175 New Fee
140 Damage Deposit $400 $500
141 Community Center Group 2 Reso 39-23
Non-profit, civic, athletic, social
organizations, churches and schools
located and based in the city (must
provide a service to the community and
provide a non-profit number). Funeral
and memorial services for City of
Wheatland residents.
142 Main Hall/Kitchen - Per Hour $60
143 Main Hall/Kitchen - Per Day $490
144 Facility Cleaning Fee $175 New Fee
145 Damage Deposit $400 $500
146 Community Center Group 3 Reso 39-23
City resident private parties and
employee organizations. City resident
non-profit functions that do not meet
Group 2 criteria. Non-resident nonprofit, civic, social organizations and schools.
147 Main Hall/Kitchen - Per Hour $90.00
148 Main Hall/Kitchen - Per Day $720.00
149 Facility Cleaning Fee $175 New Fee
150 Damage Deposit $400 $500
151 Community Center Group 4 Reso 39-23
City resident commercial, business, and
profit-making activities. Non-resident
private parties, employee associations,
commercial, business, profit-making
organizations and churches. Political
candidate fundraisers and social events.
152 Main Hall/Kitchen - Per Hour $120.00
153 Main Hall/Kitchen - Per Day $980.00
154 Facility Cleaning Fee $175 New Fee
155 Damage Deposit $400 $500
Parks Reso 07-07
156 Parks Reso 39-23 $200 per event plus $100 maintenance deposit 157 Restrooms Reso 39-23 included above Remove
158 Jump Houses Reso 39-23 $150 damage deposit
CPI Increase
159 Administrative Charge Reso 37-20
160 Check Improvement Plans Reso 37-20 1.5% of Value
161 City Council Appeal Reso 37-20 $1,672 $1,650
162 Density Bonus Request Reso 35-21 Initial deposit of $5,000 then actual cost plus 10% No Change 163 Design Review Processing Reso 37-20 Initial deposit of $1,040 then actual cost plus 10% Deposit $1,027 164 Encroachment Permit Reso 37-20 $1,000 minimum No Change 165 Environmental Impact Report Reso 37-20 Initial deposit of $1,040 then actual cost plus 10% Deposit $1,027 166 Final Parcel Map Reso 37-20 Initial deposit of $1,040 then actual cost plus 10% Deposit $1,027 167 Final Tract Map Reso 37-20 Initial deposit of $1,040 then actual cost plus 10% Deposit $1,027 10% of consultant charges related to processing/deciding a Development Project Application. 10% for preparation of an EIR
Unless an immediate threat to the health or safety of the public exists, the time limit for abatement shall be ten days. If nuisance is not abated, property owner is liable for the City's costs to abate.

PARKS AND RECREATION

PLANNING & ENGINEERING

MARIJUANA

NUISANCE ABATEMENT

Page 4 of 6 ends

27 Section 5, Item # 5.1

CITY OF WHEATLAND

MASTER FEE SCHEDULE
Effective January 1, 2026
Comments/
Line Description Authority Proposed Fee Amount Existing Fee 168 General Plan Amendment Reso 37-20 Initial deposit of $1,040 then actual cost plus 10% Deposit $1,027 169 General Plan Update Surcharge Reso 37-20 Fee has sunsetted Remove 170 Improvement Inspections Reso 37-20 1.5% of Value No Change 171 Initial Environmental Assessment Reso 37-20 Initial deposit of $1,040 then actual cost plus 10% Deposit $1,027 172 Lot Line Adjustment Reso 37-20 Initial deposit of $1,040 then actual cost plus 10% Deposit $1,027 173
Special meeting of Planning Commission
or City Council Reso 37-20 $3,342 $3,300
174 Tentative Parcel Map w/o env Rev Reso 37-20 Initial deposit of $1,040 then actual cost plus 10% Deposit $1,027 175 Tentative Parcel map with env Rev Reso 37-20 Initial deposit of $1,040 then actual cost plus 10% Deposit $1,027 176 Tentative Tract/Subdivision Map Reso 37-20 Initial deposit of $1,040 then actual cost plus 10% Deposit $1,027 177 Use Permit Reso 37-20 Initial deposit of $1,040 then actual cost plus 10% Deposit $1,027 178 Variance Reso 37-20 Initial deposit of $1,040 then actual cost plus 10% Deposit $1,027 179 Zone Change Application Reso 37-20 Initial deposit of $1,040 then actual cost plus 10% Deposit $1,027 180 Zoning Letter Reso 37-20 $430 $425
181 Zoning Letter/Burn Letter Reso 37-20 $430 $425
No Change
182 Parking Violations Reso 43-04
183 Copies of Police Reports Reso 18-04 $15, $50 with a thumb drive 184 Vehicle Release Reso 18-04 $250
185 Gun Release $100 per firearm
186 Property Release $15 per item
187 Deer tag validation
Reso 10-93 and
Reso 18-04 $8 Deer Tag.
188 Fingerprinting, hard-card only. Reso 18-04 $25 per card 189 Local Background check $25
CPI Increase
190 Master Sign Program Reso 16-10 Actual Cost with $3,877 initial deposit $3,828 191
Individual Signs under a Master Sign
Program Reso 16-10 $342 per application $338
192
Individual Signs not part of a Master Sign
Program Reso 16-10 $381 $376
193 Temporary Signs Reso 16-10 $21 $21
194 Painted Signs Ordinance 339 $51, $81
No change
195
Admissions Fee - imposed and collected
by the Bishop's Pumpkin Farm to a
Patron
Wheatland -
Bishops Dev
Agreement Jan
2011
5% of the price of the Admission Charge collected by
the Property Owner and remitted to the City
196
Police Officers - City Manager approved
use of Wheatland police officers for nonCity sponsored events 197
Public Works - City Manager approved
use of Wheatland public works
employees for non-City sponsored
events
198
Street Closures - City Manager approved
use of Wheatland public works
employees for non-City sponsored
events
SEWER Jan through February 2026 March through December 2026 Per Rate Study 199
Monthly rate per EDU (equivlaent
dwelling unit). Reso 02-24
200 Residential home equals one EDU 1 EDU $69.69 per month $71.78 per month $67.66, $69.69 201 Apartments equal .578 EDU per unit Per unit $40.60 per unit per month $41.82 per unit per month $39.42, $40.60 202
Commercial accounts are calculated
based on average winter water usage
Per calculated
EDU's $69.69 per EDU per month $71.78 per EDU per month $67.66, $69.69 203
Penalty due first day of first month
following due date specified on the
utility bill Reso 33-01
10% of first month delinquent amount plus .05% per month thereafter for nonpayment of delinquent charges plus basic penalty
Signs painted on the side or roof of an existing building or structure, or the refacing or repainting of an existing sign without changes or alterations to the existing illumination to electrical wiring $52.00 each. If there are changes or alterations to the existing illumination or electrical wiring $82.00 each.

Staff Billable Rates as calculated by the Finance Department Staff Billable Rates as calculated by the Finance Department

SPECIAL EVENT FEES

POLICE FEES

SIGN FEES
The City uses California vehicle code for issuing parking violations. Fines are collected by the County and a portion is remitted to the City.

Staff Billable Rates as calculated by the Finance Department

Page 5 of 6 ends

28 Section 5, Item # 5.1

CITY OF WHEATLAND

MASTER FEE SCHEDULE
Effective January 1, 2026
Comments/
Line Description Authority Proposed Fee Amount Existing Fee WATER Jan through February 2026 March through December 2026 Per Rate Study 204 Meter Size Reso 01-24 Monthly charge
205 3/4 or 1" $58.30 plus * $59.90 plus * $56.74, $58.30 206 1.5 $66.46 plus * $68.29 plus * $64.68, $66.46
207 2 $79.12 plus * $81.30 plus * $77.00, $79.12
208 3 $135.03 plus * $138.74 plus * $131.42, $135.03
209 4 $174.19 plus * $178.98 plus * $169.53, $174.19
210 6 $269.78 plus * $277.20 plus * $262.56, $269.78
211 8 $382.55 plus * $393.07 plus * $372.31, $382.55
212 10 $522.21 plus * $536.57 plus * $508.23, $522.21
213 CF - cubic feet *plus $2.93 per 100 CF over 1,200 *plus $3.01 per 100 CF over 1,200 $2.85, $2.93 214 Reconnection Charge Reso 33-01 $40
215
Penalty due first day of first month
following due date specified on the
utility bill Reso 33-01
Meter charge is $50 per month rental after 1 month and $3,000 deposit. 216 Hydrant Meter Water charge is $70 for first 4,000 gallons and $0.0075 per gallon thereafter 10% of first month delinquent amount plus .5% per month thereafter for nonpayment of delinquent charges plus basic penalty

Page 6 of 6 ends

29 Section 5, Item # 5.1
City Council Meeting Staff Report
Meeting Date: January 13, 2026
Subject: Mitigation Fee Act (AB 1600) Report for Fiscal Year 2025 Prepared By: Susan Mahoney, Finance Director
Recommendation: Staff recommends the City Council receive and file the Mitigation Fee Act (AB 1600) Report on Development Impact Fees for the fiscal year ending June 30, 2025, and consider adoption of a resolution regarding Fees Collected for Public Facilities Related to Development and Remaining Unexpended After Five Years.

Discussion: Cities and counties often charge fees on new development to fund public improvements, public amenities, and public services to support new development. These fees are commonly known as development impact fees (Developer Fees). In 1989, the State Legislature passed Assembly Bill 1600 (The Mitigation Fee Act) which added Section 66000 to the California Government Code. That legislation sets forth requirements that local agencies must follow if they are to collect fees from developers to defray the cost of public facilities or public services related to development projects.

1. A local jurisdiction must follow the process set forth in the bill and make certain determinations regarding the purpose and use of the fees and establish a “nexus” or connection between a development project and the public improvement being financed with the fee.

2. The fee revenue must be segregated from the General Fund in order to avoid commingling of public improvement fees and the General Fund.

3. If a local jurisdiction has had possession of a developer fee for five years or more and has not committed that money to a project or actually spent that money, then it must make findings describing the continuing need for that money each fiscal year after the five years has expired.

4. If a local jurisdiction cannot make the findings required under paragraph 3, then the city or county must go through a refund procedure.

The City of Wheatland collects the following fees that qualify as Development Impact Fees and therefore must comply with the above referenced Government Code Section:

Sewer Collection, Bear River Levee, Regional Bypass, Storm Drainage, Road Circulation, Wastewater Treatment, Water Distribution, City Hall Facilities, Vehicles and Equipment, Public Works Facilities, Law Enforcement Facilities, Fire Protection Facilities, Parkland Facilities, Public Meeting Facilities, Pool Facilities
The Mitigation Fee Act (AB 1600) does not apply to fees collected under development agreements.

The Sewer Collection Impact Fee fund received fees in fiscal years 2006 through 2009 based on development agreements for Caliterra, Heritage Oaks East and Heritage Oaks West projects. These fees, totaling $7,007,000, are not subject to AB 1600 and have been deducted from the Sewer Collection Impact Fee fund balance.

As required by law, Development Impact Fees are segregated and accounted for as Special Revenue Funds. The ending balances shown in the AB 1600 Report are net of cash, receivables, and payables.

The City’s annual audited financial statement provides a detailed breakdown for each ending balance. 30 Section 6, Item # 6.1
Government Code Section 66001 requires the City to make available to the public certain information regarding these fees for each fund within 180 days after the end of each fiscal year. Accordingly, the attached Mitigation Fee Act (AB 1600) Report for Fiscal Year Ending June 30, 2025, report is presented to the City Council for review and is posted on the City’s website.

Also, as required by law, the Council must confirm by resolution that:

1. All unexpended development fee funds held in excess of five years are to construct the projects, purchase equipment or provide services identified in the Development Impact Fee Updated Nexus Study dated June 15, 2022.

2. There continues to be a reasonable relationship between the City’s development impact fees and the projects defined in the study referenced above.

3. The City anticipates collecting additional development fee revenue to construct the improvements, purchase the equipment and provide the services described in the study referenced above.

At its June 28, 2022 meeting, the City Council passed Resolution 26-22 adopting a Development Impact Fee Updated Nexus Study. The results of that study are the basis for this AB 1600 report.

Fiscal Impact: There is no fiscal impact associated with this item.

Attachment:

1. Mitigation Fee Act (AB 1600) Report for the fiscal year ended June 30, 2025

2. Resolution
31 Section 6, Item # 6.1
1 City of Wheatland
Mitigation Fee Act (AB 1600) Report on Development Impact Fees For Fiscal Year ended June 30, 2025
Development Impact Fees are adjusted each year on January 1st. The fees in effect as of January 1, 2025 were as follows:

Development
Impact Fees
Single
Family
Residence
$ per
unit
MultiFamily
Residence
$ per
unit
Mobile
Homes
$ per
unit
Commercial
Lodging
$ per unit
or per sq.
ft.

Retail
Uses
$ per
sq. ft.

Employment
Uses
$ per sq.
ft.

Light
Industrial
Uses
$ per sq.
ft.

Ag
Tourism
Uses
$ per sq.
ft.

Sewer
Collection
4,578 3,346 3,346 1,761 2.336 2.031 1.161 0.591
Bear River 1,673 744 0 0.615 sq ft 0.633 0.511 0.511 0.511 Storm Drainage 10,687 2,039 4,078 1,020 3.504 3.080 3.236 1.004 Road Circulation 11,758 7,879 6,114 4,704 8.637 5.736 3.158 2.165 Wastewater
Treatment
14,789 7,392 7,393 4,929 6.286 6.286 6.286 6.286
Water
Distribution
6,058 3,635 4,847 2,424 2.321 1.998 1.004 0.580
City Hall
Facilities,
Vehicles and
Equipment,
Public Works
Facilities
2,164 1,642 1,344 222 0.558 0.379 0.257 0.145
Law
Enforcement
Facilities
1,314 997 816 135 0.346 0.234 0.156 0.089
Fire Protection
Facilities
SEE
BELOW
SEE
BELOW
SEE
BELOW
SEE
BELOW
SEE
BELOW
SEE
BELOW
SEE
BELOW
SEE
BELOW
Parkland
Facilities
5,378 4,080 3,338 0 0 0 0 0
Pool Facilities 721 547 448 0 0 0 0 0
Public Meeting
Facilities
901 683 559 0 0 0 0 0
Fire Protection Facilities
Construction Type Without Sprinkler With Sprinkler
Light Load – Residential, Commercial, Industrial $1.54 per sq. foot $1.54 per sq. foot Medium Load – Commercial, Industrial $3.09 per sq. foot $1.54 per sq. foot Heavy Load – Commercial, Industrial $4.63 per sq. foot $2.32 per sq. foot A detailed description of FY 2025 activity for each development fee follows. The City anticipates collecting additional development fee revenue to generate sufficient funds to construct the projects, purchase the equipment, and fulfill the reimbursement agreements identified in this report. 32 Section 6, Item # 6.1
2 Sewer Collection Impact Fee
The Sewer Collection Impact Fee is levied to fund projects for the construction of new sanitary sewer collection lines and pump facilities for the purpose of wastewater transmission to interceptor facilities leading to the treatment plant. A complete list of projects is included in the Development Impact Fee Calculation and Nexus Report dated June 15, 2022. The impact fees held by the City for over five years ($232,011) are committed, thus eliminating the need to refund any fees to developers per Government Code Sections 66000-66003. The following table summarizes the activity for the Sewer Collection Impact Fee Fund from fiscal year (FY) ending June 30, 2021 through June 30, 2025. Expenditures in FY 2021 through FY 2025 were for engineering and legal fees associated with the Regional Sewer Pipeline project.

FUND 121000 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025
Beginning Balance 7,239,011 222,616 272,214 357,904 591,127 Less: development agreement fees
Less: prior period adjustment
-3,878,000
-3,129,000
Developer Fees 1,458 55,468 0 1,332 6,921
Interest Income 40,019 21,433 136,395 261,965 292,314
Expenditures -50,873 -27,303 -50,705 -30,074 -53,932
Ending Balance 222,616 272,214 357,904 591,127 836,430
Bear River Levee Impact Fee
Improvements to the Bear River levee, completed in 2010, were funded from a State grant, landowner advance funding, and City advance funding. The project provided benefits to lands in the Wheatland area beyond the landowners’ properties. The purpose of the fee is to reimburse the City’s advance funding for the project and the landowner’s excess share of advance funding for the project. The following table summarizes the activity for the Bear River Levee Impact Fee Fund from fiscal year June 30, 2021 through June 30, 2025.

FUND 122000 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025
Beginning Balance -44,497 -43,917 -43,998 -43,998 -10,994 Developer Fees 830 0 0 33,684 20,941
Interest Income -250 -81 0 -680 -432
Expenditures 0 0 0 0 0
Ending Balance -43,917 -43,998 -43,998 -10,994 9,515
Regional Bypass Impact Fee
The Regional Bypass Impact Fee was levied to fund the construction of the portion of the SR65 bypass highway within the City’s limits. The impact fees held by the City for over five years ($18,504) are committed, thus eliminating the need to refund any fees to developers per Government Code Sections 66000-66003. The following table summarizes the activity for the Regional Bypass Impact Fee Fund from fiscal year ending June 30, 2021 through June 30, 2025. This fee was cancelled by Council on October 8, 2019 and replaced with the Yuba County assessed SYTIA Bypass Fee.

FUND 123000 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025
Beginning Balance 18,504 18,608 18,673 19,097 19,827
Developer Fees 0 0 0 0 0
Interest Income 104 65 424 730 912
Expenditures 0 0 0 0 0
Ending Balance 18,608 18,673 19,097 19,827 20,739
33 Section 6, Item # 6.1
3 Storm Drainage Impact Fee
The Storm Drainage Impact Fee is levied to fund the construction of new storm drain lines for the purpose of storm drainage transmission to flood control facilities. A complete list of projects is included in the Development Impact Fee Calculation and Nexus Report dated June 15, 2022. The impact fees held by the City for over five years ($65,711) are committed, thus eliminating the need to refund any fees to developers per Government Code Sections 66000-66003. The following table summarizes Storm Drainage Impact Fee Fund activity from fiscal year ending June 30, 2021 through June 30, 2025. The FY 2025 expenses ($100,000) reflects engineering costs associated with ongoing work related to the City’s Regional Sewer Pipeline project.

FUND 125000 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025
Beginning Balance 65,711 70,676 70,925 72,535 251,040
Developer Fees 4,591 0 0 170,369 4,699
Interest Income 374 249 1,610 8,136 9,025
Expenditures 0 0 0 0 100,000
Ending Balance 70,676 70,925 72,535 251,040 164,764
Road Circulation Impact Fee
The Road Circulation Impact Fee is levied to construct future streets, street widening, additional intersection/signal improvements, and bridges. A complete list of projects is included in the Development Impact Fee Calculation and Nexus Report dated June 15, 2022. The impact fees held by the City for over five years ($257,884) are committed, thus eliminating the need to refund any fees to developers per Government Code Sections 66000-66003. The following table summarizes the activity for the Road Circulation Impact Fee Fund from fiscal year ending June 30, 2021 through June 30, 2025. The FY 2025 expense ($100,000) is the City’s share of the traffic signal installation at Hwy 65 and McDevitt Drive.

FUND 126000 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025
Beginning Balance 257,884 273,981 274,504 277,886 642,557 Developer Fees 15,339 0 0 343,416 273,996
Interest Income 758 523 3,382 21,255 27,199
Expenditures 0 0 0 0 100,000
Ending Balance 273,981 274,504 277,886 642,557 843,752
Wastewater Treatment Impact Fee
The Wastewater Treatment Impact Fee is levied to fund the construction of a 3.3 to 3.8 million gallon per day treatment plant. This fee is being collected based on the January 2007 Master Facilities Plan for the City. This fee will be studied separately at the completion of the Regional Sewer Pipeline project. The impact fees held by the City for over five years ($29,576) are committed, thus eliminating the need to refund any fees to developers per Government Code Sections 66000-66003. The following table summarizes the activity for the Wastewater Treatment Impact Fee Fund from fiscal year ending June 30, 2021 through June 30, 2025
FUND 127000 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025
Beginning Balance 29,576 38,266 363,159 371,411 398,748 Developer Fees 8,517 324,576 0 12,337 278,826
Interest Income 173 317 8,252 15,000 19,334
Expenditures 0 0 0 0 0
Ending Balance 38,266 363,159 371,411 398,748 696,908
34 Section 6, Item # 6.1
4 Water Distribution Impact Fee
The Water Distribution Impact Fee is levied to fund projects for the construction of new water distribution lines, well/pumping facilities and reservoir capacity for the purpose of conveying water to the City’s users.

A complete list of projects is included in the Development Impact Fee Calculation and Nexus Report dated June 15, 2022. The impact fees held by the City for over five years ($68,119) are committed, thus eliminating the need to refund any fees to developers per Government Code Sections 66000-66003. The following table summarizes the activity for the Water Distribution Impact Fee Fund from fiscal year ending June 30, 2021 through June 30, 2025.

FUND 128000 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025
Beginning Balance 68,119 71,350 240,354 259,702 271,090 Developer Fees 2,845 168,658 13,609 1,267 60,874
Interest Income 386 346 5,739 10,121 12,692
Expenditures 0 0 0 0 0
Ending Balance 71,350 240,354 259,702 271,090 344,656
City Hall Facilities Impact Fee
The City Hall Facilities Impact Fee is levied to construct a 25,000 square foot facility to house the City’s various operational functions such as administration, personnel, finance, clerk/records, legal, planning, engineering, building plan check/inspection and parks/recreation. The project is included in the Development Impact Fee Calculation and Nexus Report dated June 15, 2022. The impact fees held by the City for over five years ($152,990) are committed, thus eliminating the need to refund any fees to developers per Government Code Sections 66000-66003. The following table summarizes the activity for the City Hall Facilities Impact Fee Fund from fiscal year ending June 30, 2021 through June 30, 2025.

FUND 130000 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025
Beginning Balance 152,990 153,590 153,603 153,685 238,777 Developer Fees 582 0 0 76,570 434
Interest Income 18 13 82 8,522 10,992
Expenditures 0 0 0 0 0
Ending Balance 153,590 153,603 153,685 238,777 250,203
Vehicles and Equipment Impact Fee
The Vehicles and Equipment Impact Fee is levied to expand the general pool car fleet and the fleet of maintenance vehicles required to maintain new infrastructure and to expand the City’s computer capability. A complete list of projects is included in the Development Impact Fee Calculation and Nexus Report dated June 15, 2022. The impact fees held by the City for over five years ($406) are committed, thus eliminating the need to refund any fees to developers per Government Code Sections 66000-66003.

The following table summarizes the activity for the Vehicles and Equipment Impact Fee Fund from fiscal year ending June 30, 2021 through June 30, 2025.

FUND 131000 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025
Beginning Balance 406 471 473 484 8,970
Developer Fees 63 0 0 8,268 47
Interest Income 2 2 11 218 413
Expenditures 0 0 0 0 0
Ending Balance 471 473 484 8,970 9,430
35 Section 6, Item # 6.1
5 Public Works Facilities Impact Fee
The Public Works Facilities Impact Fee is levied to construct a second City maintenance yard which would include buildings for administrative offices, fleet maintenance, utilities maintenance, parks maintenance, and storage. A complete list of projects is included in the Development Impact Fee Calculation and Nexus Report dated June 15, 2022. The impact fees held by the City for over five years ($5,338) are committed, thus eliminating the need to refund any fees to developers per Government Code Sections 66000-66003.

The following table summarizes the activity for the Public Works Facilities Impact Fee Fund from fiscal year ending June 30, 2021 through June 30, 2025.

FUND 132000 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025
Beginning Balance 5,338 5,634 5,654 5,782 41,838
Developer Fees 266 0 0 34,990 198
Interest Income 30 20 128 1,066 1,927
Expenditures 0 0 0 0 0
Ending Balance 5,634 5,654 5,782 41,838 43,963
Law Enforcement Facilities Impact Fee
The Law Enforcement Facilities Impact Fee is levied to fund the construction of a 17,600 square foot police station and add fifty-five police vehicles and communications equipment. The project is included in the Development Impact Fee Calculation and Nexus Report dated June 15, 2022. The impact fees held by the City for over five years ($4,772) are committed, thus eliminating the need to refund any fees to developers per Government Code Sections 66000-66003. The following table summarizes the activity for the Law Enforcement Facilities Impact Fee Fund from fiscal year ending June 30, 2021 through June 30, 2025.

FUND 133000 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025
Beginning Balance 4,772 6,462 6,485 6,632 63,392
Developer Fees 1,662 0 0 54,831 417
Interest Income 28 23 147 1,929 2,919
Expenditures 0 0 0 0 0
Ending Balance 6,462 6,485 6,632 63,392 66,728
Fire Protection Facilities Impact Fee
The Fire Department Facilities Impact Fee is levied to acquire land, construct fire stations, and provide response vehicles and specialty equipment as described in the Development Impact Fee Study-Fire Facilities for the Wheatland Fire Authority (“2012 Fire Study”). There are no impact fees held by the City for over five years. The following table summarizes the activity for the Fire Department Facilities Impact Fee Fund from fiscal year ending June 30, 2021 through June 30, 2025. The deficit fund balance is the result of debt service expenses in FY 2017 through FY 2019 for the acquisition of a fire engine.

FUND 134000 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025
Beginning Balance -60,845 -56,583 -56,516 -56,085 19,832 Developer Fees 4,176 0 0 75,783 42,421
Interest Income 86 67 431 134 1,062
Expenditures 0 0 0 0 0
Ending Balance -56,583 -56,516 -56,085 19,832 63,315
36 Section 6, Item # 6.1
6 Parkland Facilities Impact Fee
The Parkland Facilities Impact Fee is levied to acquire land to develop approximately 89.5 acres of a combination of neighborhood, community and sports parks and to acquire approximately 200 acres of open space. A complete list of projects is included in the Development Impact Fee Calculation and Nexus Report dated June 15, 2022. The impact fees held by the City for over five years ($14,302) are committed, thus eliminating the need to refund any fees to developers per Government Code Sections 66000-66003.

The following table summarizes the activity for the Parkland Facilities Impact Fee Fund from fiscal year ending June 30, 2021 through June 30, 2025.

FUND 135000 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025
Beginning Balance 14,302 14,383 14,434 14,762 420,060
Developer Fees 0 0 0 392,833 0
Interest Income 81 51 328 12,465 19,334
Expenditures 0 0 0 0 0
Ending Balance 14,383 14,434 14,762 420,060 439,394
Public Meeting Facilities Impact Fee
The Public Meeting Facilities Impact Fee is levied to acquire and develop an additional 20,000 square feet of public use facilities space to complement the existing community center facility located at 101 C Street.

The facilities are for use as teen/senior centers, gyms, general use community centers, day-care facilities, health & exercise centers and similar facilities dedicated for use by the community’s residents. A complete list of projects is included in the Development Impact Fee Calculation and Nexus Report dated June 15, 2022. There are no impact fees held by the City for over five years. The following table summarizes the activity for the Public Meeting Facilities Impact Fee Fund from fiscal year ending June 30, 2021 through June 30, 2025.

FUND 136000 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025
Beginning Balance -188,170 -188,103 -188,061 -187,790 -39,770 Developer Fees 0 0 0 150,724 0
Interest Income 67 42 271 -2,704 -1,831
Expenditures 0 0 0 0 0
Ending Balance -188,103 -188,061 -187,790 -39,770 -41,601 Pool Facilities Impact Fee
The Pool Facilities Impact Fee, adopted in June 2022, is levied to fund a fair-share portion of the construction or purchase of pool facilities identified by the City to serve new development. A complete list of projects is included in the Development Impact Fee Calculation and Nexus Report dated June 15, 2022. The following table summarizes the activity for the Pool Facilities Impact Fee Fund from fiscal year ending June 30, 2022 through June 30, 2025.

FY 2022 FY 2023 FY 2024 FY 2025
Beginning Balance 0 0 0 0
Developer Fees 0 0 0 0
Interest Income 0 0 0 0
Expenditures 0 0 0 0
Ending Balance 0 0 0 0
37 Section 6, Item # 6.1
RESOLUTION NO. 02-26 1
RESOLUTION NO. 02-26

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WHEATLAND PURSUANT TO GOVERNMENT CODE SECTION 66001(d) FOR FEES COLLECTED FOR PUBLIC

FACILITIES RELATED TO DEVELOPMENT AND REMAINING UNEXPENDED AFTER

FIVE YEARS
WHEREAS, the City of Wheatland did adopt Chapter 2.27 of the Wheatland Municipal Code (Ordinance 400) which approved an updated development impact fee program, and the Development Impact Fee Report dated January 2007 and the Master Facilities Plan for the City of Wheatland, California dated January 2007 as the basis for the program; and WHEREAS, Resolution 06-08 updated and revised development impact fees related to Wastewater Treatment Facilities and to Wastewater Collection Facilities; and WHEREAS, Resolution 26-22 adopted the Development Impact Fee Updated Nexus Study dated June 15, 2022; and
WHEREAS, the City has collected development fees and there are some fee balances that remain unexpended for more than five years from collection; and WHEREAS, Government Code Section 66001 (d) requires that every five years the City Council must adopt a resolution making certain findings with respect to that portion of the City Development Fee Funds remaining unexpended, whether committed or uncommitted; and WHEREAS, such findings must identify the purpose of which the fee is to be put, demonstrate a reasonable relationship between the fee and the purpose it is charged, identify all sources and amounts of funding anticipated to complete each project for which the fee is collected and designate the approximate dates on which the funding sources will be deposited into the appropriate fund; and
WHEREAS, in accordance with section 66001 (d), the City Council now desires to make certain findings concerning the unexpended City Development Fee Funds for the fiscal year ending June 30, 2025.

NOW, THEREFORE BE IT RESOLVED BY THE COUNCI OF THE CITY OF WHEATLAND, that the Council finds as determines as follows with respect to the unexpended development fee funds:

1. That the foregoing statements are true and correct.
38 Section 6, Item # 6.1
RESOLUTION NO. 02-26 2

2. That the development impact fee collected for:
a. Sewer Collection
b. Bear River Levee
c. Regional Bypass
d. Storm Drainage
e. Road Circulation
f. Wastewater Treatment
g. Water Distribution
h. City Hall Facilities
i. Vehicles and Equipment
j. Public Works Facilities
k. Law Enforcement Facilities
l. Fire Department Facilities
m. Parkland Facilities
n. Public Meeting Facilities
o. Pool Facilities
were collected to construct the projects and purchase equipment identified in the Development Impact Fee Updated Nexus Report dated June 15, 2022, including Appendix C, Capital Improvement Plan and Supporting Technical Memos and, for the development impact fees related to Wastewater Treatment Facilities and to Wastewater Collection Facilities, the memorandum from City Engineer Thomas A Fossum dated March 3, 2008, Revenue & Cost Specialists, LLC letter/report dated March 21, 2008, and the City Council staff report prepared by Mr. Fossum dated April 8, 2008; and the purposes for the collected fees remain the same as described in these fee studies.

3. That there continues to be a reasonable relationship (as described in Ordinance No. 400 and Resolution No. 06-08) between the City’s development impact fees and the projects defined in the studies referenced above because (a) the property owners, residents, employees and other persons occupying and using the development projects that paid the fees will be served by and benefit from the facilities and equipment funded by the fees, (b) the fees and accumulated funds will assist the City in expanding its facilities and equipment as necessary to maintain an adequate level of service to accommodate new development, and (c) the fees offset and mitigate the impact to the facilities and equipment caused by new development.

4. That the City anticipates collecting additional development fee revenue in order to generate enough funds to construct, install and purchase the improvements and equipment described in the fee studies described above. The amount and timing of the receipt of such additional revenue depends upon new development, which is uncertain. Therefore, the City cannot determine the approximate date(s) on which additional development fee revenue will be received or the date(s) when the City will have enough funding to proceed with the planned construction and purchases.
39 Section 6, Item # 6.1
RESOLUTION NO. 02-26 3
Passed and adopted by the City Council of the City of Wheatland on January 13, 2026, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:
40 Section 6, Item # 6.1
RESOLUTION NO. 02-26 4
____________________________
Angela Teter, Mayor
ATTEST:_______________________________
Josie Camacho, City Clerk
41 Section 6, Item # 6.1
City Council Meeting Staff Report
Meeting Date: January 13, 2026
Subject: Fiscal Year 2025 Audited Financial Report
Prepared By: Susan Mahoney, Finance Director
Recommendation: Staff recommends the City Council receive and file the audited Annual Financial Report for the fiscal year ending June 30, 2025.

Discussion: Each year, an audit of the City’s financial statements is conducted by an independent auditor, and the results are presented to the City Council. The audit for the fiscal year ended June 30, 2025, was conducted by Chavan and Associates LLP, CPAs. This is the second year this firm has audited the City.

The scope of the annual audit includes:
 An opinion from the auditor that the preparation of the financial statements by City staff fairly presents the financial position of the City. The opinion of the auditor is as follows:
“In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the businesstype activities, each major fund, and the aggregate remaining fund information.”  A separate audit called a Single Audit is required when the City receives over $750,000 in federal funds. The Federal Single Audit Act requires our auditors to test specific elements of compliance.

In fiscal year 2025, the City received $3.5 million in federal funds to construct the Wheatland Senior Apartments. The Single Audit will be presented to Council in February 2026.  The auditor’s letter to the City Council and City Management (Attachment 2) comments on the City’s system of internal controls and provides recommendations for improvements. The auditor did not identify any deficiencies in internal control over financial reporting that would be considered a material weakness.

The Annual Financial Report for the Fiscal Year Ended June 30, 2025 (Attachment 1) includes a Management Discussion and Analysis (pages 15 through 24) which provides an overview of the City’s financial activity.

The following are key highlights in the financial report:
 On June 30, 2025, the net position of the City (assets less liabilities) was $24.7 million. This amount includes $5.3 million in capital assets, $13.7 million cash restricted for specific purposes, and $5.7 million unrestricted cash.
 The General Fund had a positive change in net position (revenues minus expenses) of $332,690 mainly due to expense savings in all departments except for legal fees.  The Water Fund change in net position was $330,113.
42 Section 6, Item # 6.2
 The Sewer Fund change in net position was $255,916.
 The City received the Government Finance Officers Association (GFOA) Certificate of Achievement for Excellence in Financial Reporting for its fiscal year 2024 financial report. This was the sixth year in a row that the City received the award. The fiscal year 2025 financial report has been submitted to GFOA, and the City is hopeful that it will earn the award for a seventh consecutive year.

Fiscal Impact: There is no fiscal impact associated with this item.

Attachment:

1. Annual Financial Report for the fiscal year ended June 30, 2025

2. Auditor’s letter to the City Council and City Management 43 Section 6, Item # 6.2

CITY OF WHEATLAND, CALIFORNIA

ANNUAL COMPREHENSIVE FINANCIAL REPORT

FOR THE FISCAL YEAR ENDED
JUNE 30, 2025
www.wheatland.ca.gov
44 Section 6, Item # 6.2
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45 Section 6, Item # 6.2

CITY OF WHEATLAND

CALIFORNIA

ANNUAL COMPREHENSIVE

FINANCIAL REPORT

FOR THE FISCAL YEAR ENDED
JUNE 30, 2025

PREPARED BY THE DEPARTMENT OF FINANCE
Susan Mahoney, Finance Director
46 Section 6, Item # 6.2
Page Intentionally Left Blank
47 Section 6, Item # 6.2

INTRODUCTORY SECTION
48 Section 6, Item # 6.2
Page Intentionally Left Blank
49 Section 6, Item # 6.2

CITY OF WHEATLAND

ANNUAL COMPREHENSIVE FINANCIAL REPORT
FOR THE YEAR ENDED JUNE 30, 2025

TABLE OF CONTENTS

INTRODUCTORY SECTION
Transmittal Letter .......................................................................................................................... 1 List of Principal Officials................................................................................................................. 4 Organizational Chart ...................................................................................................................... 5 GFOA Certificate ........................................................................................................................... 6

FINANCIAL SECTION
Independent Auditor’s Report......................................................................................................... 9 Management’s Discussion and Analysis (Required Supplementary Information) ............................ 15 Basic Financial Statements:

Government-Wide Financial Statements:

Statement of Net Position .................................................................................................. 28 Statement of Activities...................................................................................................... 29 Fund Financial Statements
Governmental Funds:

Balance Sheet.............................................................................................................. 30 Reconciliation of the Government Funds Balance Sheet
to the Government-Wide Financial Statement of Net Position .................................. 31 Statement of Revenues, Expenditures and Changes in Fund Balances............................ 32 Reconciliation of the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balances to the Government-Wide Statement of Activities ........................................................................................... 33 Proprietary Funds:

Statement of Net Position ............................................................................................ 34 Statement of Revenues, Expenses, and Changes in Net Position.................................... 35 Statement of Cash Flows.............................................................................................. 36 Notes to the Basic Financial Statements .................................................................................. 40

REQUIRED SUPPLEMENTARY INFORMATION
Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual (GAAP Basis):

General Fund .................................................................................................................... 63 Pool Operations Fund ........................................................................................................ 64 Development Impact Fund................................................................................................. 65

SUPPLEMENTARY INFORMATION
Budgeted Major Funds:

Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual (GAAP Basis):

Planning Projects Fund ............................................................................................................................. 69 Nonmajor Governmental Funds:

Combining Balance Sheet .........................................................................................................73 Combining Statement of Revenues, Expenditures and Changes in Fund Balances .......................80 50 Section 6, Item # 6.2

CITY OF WHEATLAND

ANNUAL COMPREHENSIVE FINANCIAL REPORT
FOR THE YEAR ENDED JUNE 30, 2025

TABLE OF CONTENTS
Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual (GAAP Basis):

Gas Tax Fund ........................................................................................................................................ 87 SB1 Fund ............................................................................................................................................... 88 Transportation Development Fund........................................................................................................ 89 CDBG 1989 Loan Fund ........................................................................................................................ 90 CDBG 1990 Loan Fund ........................................................................................................................ 91 Economic Development Fund ............................................................................................................... 92 Bear River Impact Fees Fund ................................................................................................................ 93 Regional Bypass Impact Fees Fund ...................................................................................................... 94 General Plan Update Impact Fees Fund ................................................................................................ 95 Storm Drainage Impact Fees Fund ........................................................................................................ 96 Road Circulation Impact Fees Fund ...................................................................................................... 97 City Hall Facilities Impact Fees Fund ................................................................................................... 98 Vehicle and Equipment Impact Fees Fund ........................................................................................... 99 Public Works Facilities Impact Fees Fund .......................................................................................... 100 Law Enforcement Facilities Impact Fees Fund ................................................................................... 101 Fire Department Facilities Impact Fee Fund ........................................................................................ 102 Parkland Facilities Impact Fees Fund .................................................................................................. 103 Public Meeting Facilities Impact Fees Fund ....................................................................................... 104 SLES Fund .......................................................................................................................................... 105 Pumpkin Patch Joint Admissions Fund ............................................................................................... 106 Wheatland Community Gardens Fund ................................................................................................ 107 Ryantown LLD Fund .......................................................................................................................... 108 Park Place LLD Fund .......................................................................................................................... 109 Wheatland Public Services CFD 2015-1 Fund ................................................................................... 110 Heritage Oaks East CFD 2015-2 Fund ................................................................................................ 111 Agricultural Production Standards Fund ............................................................................................. 112 COVID-19 Fund.................................................................................................................................. 113 First Street Senior Housing Fund ........................................................................................................ 114 Selective Traffic Enforcement Program Fund .................................................................................... 115 Cannabis Grant Fund ........................................................................................................................... 116 General Plan Update Fund .................................................................................................................. 117 Corporation Yard Sinkhole Fund ........................................................................................................ 118 Stormwater Retention Basin and Pumps Fund .................................................................................... 119 Sidewalk ADA Accessibility Fund ..................................................................................................... 120

STATISTICAL SECTION
Financial Trends Information:

Net Position by Component..................................................................................................... 125 Changes in Net Position.......................................................................................................... 126 Fund Balances of Governmental Funds.................................................................................... 128 Changes in Fund Balances of Governmental Funds.................................................................. 129 51 Section 6, Item # 6.2

CITY OF WHEATLAND

ANNUAL COMPREHENSIVE FINANCIAL REPORT
FOR THE YEAR ENDED JUNE 30, 2025

TABLE OF CONTENTS
Revenue Capacity Information:

Assessed Value and Actual Value of Taxable Property ................................................................................. 130 Direct and Overlapping Property Tax Rates .................................................................................................. 131 Top Ten Property Taxpayers ......................................................................................................................... 132 Property Tax Levies and Collections ............................................................................................................. 133 Debt Capacity Information:

Ratios of Outstanding Debt by Type – Financed Purchases .......................................................................... 134 Ratios of Outstanding Debt by Type – Business-type Activities ................................................................... 135 Direct and Overlapping Debt ......................................................................................................................... 136 Legal Debt Margin Information ..................................................................................................................... 137 Demographic and Economic Information:

Demographic and Economic Statistics .......................................................................................................... 138 Principal Employers - Top Ten ...................................................................................................................... 139 Full-Time and Part-Time City Employees by Function ................................................................................. 140 Operating Information:

Capital Asset Statistics by Function............................................................................................................... 141 Operating Indicators by Function .................................................................................................................. 142 Top 25 Sales Tax Taxpayers .......................................................................................................................... 143

52 Section 6, Item # 6.2
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53 Section 6, Item # 6.2

TRANSMITTAL LETTER
54 Section 6, Item # 6.2
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111 C Street . Wheatland . California . 95692
_____________________________________________________________________________________ December 10, 2025
To the Honorable Mayor and Members of the City Council and Citizens of the City of Wheatland:

We are pleased to submit the City of Wheatland’s Annual Comprehensive Financial Report (ACFR) for the fiscal year ended June 30, 2025. It is the policy of the Council to have a licensed certified public accountant conduct an annual audit at the end of each fiscal year and to issue a complete set of financial statements for the Council and all stakeholders of the City. The financial statements are presented in conformity with generally accepted accounting principles (GAAP) and audited in accordance with generally accepted auditing standards.

Responsibility for the accuracy of the data and the fairness of presentation, including all footnotes and disclosures, rests with the City. We believe the data presented in this report is accurate in material respects and all statements and disclosures necessary for the reader to obtain a thorough understanding of the City’s financial activities have been included. Management of the City has established an internal control framework that is designed both to protect the City’s assets from loss, theft, or misuse and to compile sufficient reliable information of the preparation of the City’s financial statements in conformity with GAAP. Because the cost of internal controls should not outweigh their benefits, the City’s framework of internal controls has been designed to provide reasonable rather than absolute assurance that the financial statements will be free from material misstatements.

While traditionally addressed to the governing body of the City, this report is intended to provide relevant financial information to the citizens of the City of Wheatland, City staff, creditors, investors, and other concerned readers. We encourage all readers to contact the Finance Department with any questions or comments concerning this report.

The City’s financial statements have been audited by Chavan and Associates, Certified Public Accountants. The goal of the independent audit is to provide reasonable assurance that the financial statements of the City for the fiscal year ended June 30, 2025, are free of material misstatements. The independent audit involved examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and significant estimates made by management, and evaluating the overall financial statement presentation. Based upon the audit, the independent auditors concluded that there was a reasonable basis for rendering an unmodified opinion, which states that the City’s financial statements for the fiscal year ended June 30, 2025, are fairly presented in conformity with GAAP. The independent auditor’s report is presented as the first component of the financial section of this report.

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The independent audit of the financial statements of the City can be part of a broader, federally mandated “Single Audit” designed to meet the special needs of federal grantor agencies. A Single Audit is required when a state, local government, or not-for-profit organizations expends more than $750,000 per fiscal year in federal grant money. The standards governing Single Audit engagements require the independent auditor to report not only on the fair presentation of the financial statements, but also on the audited government’s internal controls and compliance with legal requirements, with special emphasis on internal controls and legal requirements involving the administration of federal awards.

GAAP requires that management provide a narrative introduction, overview, and analysis to accompany the basic financial statements in the form of a Management’s Discussion and Analysis (MD&A). This letter of transmittal is designed to complement the MD&A and should be read in conjunction with it.

The City’s MD&A can be found immediately following the report of the independent auditors.

Profile of the City of Wheatland
The City of Wheatland operates under a Council-Manager form of government and provides municipal services that include public safety, public works, parks and recreation, planning services, water and wastewater services, and general administration. This report includes all funds of the City of Wheatland.

The City does not have a Redevelopment Agency.

The City Council adopts an annual budget which serves as the foundation for the City’s financial planning and control. It also serves as the City’s resource allocation plan and identifies estimated costs in relation to estimated revenues. Ultimate budgetary control resides at the fund level. All transfers between funds require City Council review and approval. The budget is adopted by resolution by the City Council on or before June 30 in accordance with the municipal code.

The City of Wheatland, incorporated in 1874, is one of two incorporated cities in Yuba County. It is nestled at the northeastern edge of California’s vast Sacramento Valley. Located 34 miles north of Sacramento, 107 miles northeast of San Francisco and 417 miles northwest of Los Angeles with a population of more than 4,100 in an 8.2 square-mile area, Wheatland is valued by its residents for its small-town atmosphere and rural setting.

Wheatland is a General Law City, formed under the State Legislative Process and structured under the provisions of the California Constitution. The City of Wheatland City Council consists of five members, elected at large to four-year overlapping terms. Council members must be residents of the City. The position of Mayor and Vice Mayor are chosen by the City Council. The Mayor conducts the Council meetings and represents the City on ceremonial occasions.

The City Council serves as the policy board for the municipality. As elected officials, the City Council provides policy direction, establishes goals, and sets priorities for the City government. In addition to serving as the policy makers for the community, the City Council is also responsible for numerous land use decisions within its borders in accordance with the General Plan and the Wheatland Municipal Code.

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The City Council appoints the City Manager, City Attorney, and all members of advisory boards and commissions.

Current Economic Conditions and Outlook
The City’s economic development efforts and implementation of the City’s financial policies help to promote Wheatland’s long-term fiscal stability. Each year, staff conducts a systematic review of operations to make sure the blend of contract services and in-house staffing promotes long-term savings and ensures long-term stability. The City anticipates significant growth in the next ten years in property tax revenue as planned subdivisions are being considered by several developers.

Acknowledgements
The preparation of this Financial Report could not be accomplished without the efficient and dedicated service of the entire staff of the Finance Department and the auditing firm of Chavan and Associates.

The work of the Finance Department staff comprised of Joy Cal, Senior Accountant; Rafaela Vargas, Senior Account Clerk; and Jessy Johnson, Account Clerk.

A word of thanks is also extended to the members of the City Council, the City Manager, and the other City departments for their cooperation and support in planning and conducting the financial operations of the City during the fiscal past year.

Respectfully submitted,
Bill Zenoni Susan Mahoney
Bill Zenoni Susan Mahoney
City Manager Finance Director

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CITY OF WHEATLAND COUNCIL AND PRINCIPAL OFFICIALS

CITY COUNCIL
Angela Teter, Mayor
Lisa McIntosh, Vice Mayor
Brian Abe, Councilmember
John Abe, Councilmember
Robert Coe, Councilmember

CITY OFFICIALS
Bill Zenoni, City Manager
Lisa Thomason, City Clerk
Don Scott, Public Works Director
Art Paquette, Fire Chief, Wheatland Fire Authority
Tim Raney, Planning Director (contract)
Dane Schilling, City Engineer (contract)
Kirk Rekers, Interim Police Chief
Susan Mahoney, Finance Director

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CITY OF WHEATLAND ORGANIZATIONAL CHART
Citizens of Wheatland
Public Works
Director
Public Works
Supervisor
Maintenance
Workers (3)
Water/Sewer
Operators (3)
Chief Building
Official (contract) Police Chief
Administrative
Assistant (2) Sergeant
Reserve Officers
(2)
Officers (7)
City Engineer
(contract) Finance Director
Senior
Accountant
Senior Account
Clerk
Account Clerk (2)
Planning Director
(contract)
City Attorney
(contract) City Council
Planning
Commission
City Clerk City Manager

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Government Finance Officers Association
Certificate of
Achievement
for Excellence
in Financial
Reporting
Presented to
City of Wheatland
California
For its Annual Comprehensive
Financial Report
For the Fiscal Year Ended
June 30, 2024
Executive Director/CEO

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FINANCIAL SECTION

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16450 Monterey Road, Suite #5, Morgan Hill, CA 95037
Tel: 408-217-8749 • E-Fax: 408-872-4159
[email protected] • www.cnallp.com
INDEPENDENT AUDITOR’S REPORT
To the Honorable Mayor and Members of the City Council
of the City of Wheatland, California
Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities, business-type activities, each major fund, and the aggregate remaining fund information of the City of Wheatland (the “City"), as of and for the year ended June 30, 2025, and the related notes to the financial statements, which collectively comprise City’s basic financial statements as listed in the table of contents.

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, business-type activities, each major fund, and the aggregate remaining fund information of the City of Wheatland, as of June 30, 2025, and the respective changes in financial position and, where applicable, cash flows thereof, for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Responsibilities of Management for the Financial Statements City management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.

Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher

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64 Section 6, Item # 6.2

16450 Monterey Road, Suite #5, Morgan Hill, CA 95037
Tel: 408-217-8749 • E-Fax: 408-872-4159
[email protected] • www.cnallp.com
than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with GAAS and GAGAS, we:
• Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, no such opinion is expressed. • Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
• Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for a reasonable period of time.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control–related matters that we identified during the audit.

Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and other required supplementary information, as listed in the table of contents, be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about 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 do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’s basic financial statements. The combining and individual fund financial statements, schedules, and other information listed in the supplementary information section of the table of contents are presented for purposes of additional analysis and are not a required part of the basic financial statements.

Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has

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65 Section 6, Item # 6.2

16450 Monterey Road, Suite #5, Morgan Hill, CA 95037
Tel: 408-217-8749 • E-Fax: 408-872-4159
[email protected] • www.cnallp.com
been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with GAAS. In our opinion, the combining and individual fund financial statements and schedules are fairly stated, in all material respects, in relation to the basic financial statements as a whole.

Other Information
Management is responsible for the other information included in the annual comprehensive financial report.

The other information comprises the introductory and statistical sections but does not include the basic financial statements and our auditor’s report thereon. Our opinions on the basic financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon. In connection with our audit of the basic financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the basic financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated November 24, 2025 on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters.

The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control over financial reporting and compliance.

Chavan & Associates, LLP
Certified Public Accountants
November 24, 2025
Morgan Hill, California

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MANAGEMENT’S DISCUSSION

AND ANALYSIS

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City of Wheatland Management’s Discussion and Analysis

INTRODUCTION
As management of the City of Wheatland, we offer readers of the City’s financial statements this narrative overview and analysis of financial activities of the City of Wheatland, for the fiscal year that ended on June 30, 2025. We encourage readers to consider the information presented here, in conjunction with additional information that we have furnished in our letter of transmittal. This information can be found on page i of this report. The required components of the report are listed below.

Required Components of the Annual Financial Report
FISCAL YEAR 2024/2025 FINANCIAL HIGHLIGHTS
Government-Wide Highlights
• The assets of the City of Wheatland exceeded the liabilities at the close of the most recent fiscal year by $24,732,111 (net position). Of this amount, net position included $5,265,944 classified as net investment in capital assets; $13,678,650 as restricted; and $5,787,517 as unrestricted net position. • The City’s total net position increased by $2,850,114 million and its change in net position was $327,680 less than the prior fiscal year.
• In Governmental Activities, tax revenues decreased by $52,682, charges for services decreased by $856,369, operating grants and contributions increased by $3,441,028, and capital grants and contributions decreased by $261,950.
• In the Business-Type Activities, charges for services increased by $589,651, and operating grants and contributions increased by $312,595.
• The City’s long-term debt increased by $671,007 or 8.7% in Fiscal Year 2024/2025 primarily from increases in notes payable offset by refunding bond repayments, net of amortized premiums. • The City’s net capital assets increased by 5% or $603,586, primarily due to the addition of projects in construction in progress.

Management’s
Discussion & Analysis
Government-Wide
Financial Statements
Fund
Financial Statements
Notes to the
Financial Statements
Basic
Financial Statements

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70 Section 6, Item # 6.2
City of Wheatland Management’s Discussion and Analysis
Fund Highlights
• At the close of Fiscal Year 2024/2025, the City of Wheatland’s governmental funds reported combined fund balances of $10,501,391, an increase of $1,399,866 in comparison with the prior year. Approximately 29% or $3,043,506 was classified as unassigned fund balance and was available for spending at the government’s discretion.
• At the end of the current fiscal year, the general fund’s unrestricted fund balance (the total of the committed, assigned, and unassigned components of fund balance) was $3,121,854, or 120% of total general fund expenditures, prior to transfers.
• The fund balance in the General Fund increased by $332,690, with revenues of $2,778,106 and expenditures of $2,595,086, prior to transfers in of $263,396, and transfers out of $113,726.

OVERVIEW OF THE FINANCIAL STATEMENTS
The discussion and analysis are intended to serve as an introduction to the City of Wheatland’s financial statements. The City of Wheatland’s basic financial statements are comprised of (1) Government-wide Financial Statements (2) Fund Financial Statements, and (3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves.

Government-Wide Financial Statements
The government-wide financial statements are designed to provide readers with a broad overview of the City of Wheatland’s finances, in a manner similar to a private-sector business. Government-wide financial statements are prepared on the accrual basis, which means they measure the flow of all economic resources of the City as a whole.

Government-wide financial statements consist of the Statement of Net Position and the Statement of Activities.

The Statement of Net Position presents financial information on all of the City of Wheatland’s assets, liabilities, and deferred inflows/outflows of resources, with the difference reported as net position, as applicable. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the City of Wheatland is improving or declining.

The Statement of Activities presents information showing how the City of Wheatland’s net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. This is consistent with a full accrual concept, which may result in the reporting of revenues and expenses in the current fiscal year, with cash flows occurring in future fiscal periods (e.g. uncollected revenues; and earned but not used vacation leave).

Both of the government-wide financial statements distinguish functions of the City of Wheatland that are principally supported by taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business-type activities). An overview of the City’s functions associated with each classification is listed below.

Governmental Activities – All of the City's basic services are considered to be governmental activities. Thisincludes general government, public safety, public works, community development, and parks and recreation. Sales taxes, property taxes, impact fees, state and federal grants finance most of these activities. Charges for services are also used to help offset costs of providing certain services.

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71 Section 6, Item # 6.2
City of Wheatland Management’s Discussion and Analysis
Business-Type Activities – This City’s enterprise activities include Water and Sewer operations. Unlike governmental services, these services are fully supported by charges paid by users based on the amount of services they use.

Fund Financial Statements
A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The City, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements.

Fund financial statements provide detailed information about each of the City's most significant funds, called major funds. Major funds are presented individually, with all non-major funds summarized and presented only in a single column. Subordinate schedules present the detail of these non-major funds. Major funds present the major activities of the City for the fiscal year and may change from year to year as a result of changes in the pattern of the City's activities. The City's funds are segregated into two categories: governmental funds and proprietary funds.

Governmental Funds
Governmental funds are used to account for essentially the same function reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental funds focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. This represents a modified accrual basis of accounting, with capital assets, long-lived assets, and long-term liabilities excluded from the financial statements. Such information may be useful in evaluating the City's near-term financing requirements.

Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for the governmental funds with similar information presented for governmental activitiesin the government-wide financial statements. By doing so, readers may better understand the long-term impact of the government’s near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate the comparison between governmental funds and governmental activities.

The City maintains multiple governmental funds. Information is presented separately in the governmental fund balance sheet and in the governmental fund statement of revenues, expenditures, and changes in fund balances.

Data from the other governmental funds are combined into a single aggregated presentation. Individual fund data for each of these non-major governmental funds is provided in the form of combining statements in the combining and individual fund statements and schedules section of this report. A budgetary comparison statement has been provided as required supplementary information for the General Fund to demonstrate compliance with this budget.

Proprietary Funds
The City of Wheatland has two enterprise funds, the Water and Sewer funds, which are proprietary funds.

Enterprise funds provide the same type of information as business-type activities in the government-wide statements.

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72 Section 6, Item # 6.2
City of Wheatland Management’s Discussion and Analysis

NOTES TO THE FINANCIAL STATEMENTS
Notes to the Financial Statements provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements. The notes can be found immediately following the fund financial statements.

OTHER INFORMATION
In addition to the basic financial statements and accompanying notes, this report also presents required supplementary information concerning the City of Wheatland’s general fund and major special revenue fund budget to actual schedules. The combining statements referred to earlier in connection with nonmajor governmental funds are presented immediately following the required supplementary information supplementary information. The supplementary information also includes budget to actual schedules for major capital projects funds. An unaudited statistical section provides historical and current data on financial trends, revenue and debt capacity, demographic and economic information, and operating information.

GOVERNMENT-WIDE FINANCIAL ANALYSIS
Over time, net position may serve as an indicator of a government’s financial position. In the case of the City of Wheatland, assets exceeded liabilities by $24,732,111 at the close of the Fiscal Year 2024/2025. This is an increase of $2,850,114 over the prior year.

The following table summarizes the City’s ending net position:
2025 2024 2025 2024 2025 2024
Assets
Current and other assets $ 11,516,462 $ 9,589,743 $ 10,889,527 $ 9,857,090 $ 22,405,989 $ 19,446,833 Capital assets 4,088,058 4,387,439 9,575,056 8,672,089 13,663,114 13,059,528 Total Assets $ 15,604,520 $ 13,977,182 $ 20,464,583 $ 18,529,179 $ 36,069,103 $ 32,506,361 Liabilities
Current and other liabilities $ 510,981 $ 541,017 $ 2,411,453 $ 2,415,510 $ 2,922,434 $ 2,956,527 Noncurrent liabilities 79,205 79,199 8,244,978 7,588,638 8,324,183 7,667,837 Total Liabilities $ 590,186 $ 620,216 $ 10,656,431 $ 10,004,148 $ 11,246,617 $ 10,624,364 Deferred Inflows of Resources $ - $ - $ 90,375 $ - $ 90,375 $ - Net Position
Net investment in capital assets $ 4,088,058 $ 4,387,439 $ 1,177,886 $ 945,926 $ 5,265,944 $ 5,333,365 Restricted 7,922,656 6,314,647 5,755,994 5,138,964 13,678,650 11,453,611 Unrestricted 3,003,620 2,654,880 2,783,897 2,440,141 5,787,517 5,095,021 Total Net Position $ 15,014,334 $ 13,356,966 $ 9,717,777 $ 8,525,031 $ 24,732,111 $ 21,881,997 Table 1 - Net Position
Governmental Activities Business-Type Activities Total

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73 Section 6, Item # 6.2
City of Wheatland Management’s Discussion and Analysis
Net position of the City’s governmental activities increased $1,657,368 to $15,014,334. Approximately 21% of net position relating to governmental activities are unrestricted, and $4,088,058 of the net position for governmental activities was for investments in capital assets, (e.g., land, buildings, general government infrastructure, equipment, etc.), less accumulated depreciation and any outstanding that was debt used to acquire or construct those assets. Capital assets represent infrastructure which provide services to citizens and are not available for future spending. Although the City‘s investment in capital assets is reported net of related debt, it should be noted that the resources to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate the liabilities.

Total net position of the City’s business-type activities increased $1,192,746 to $9,717,777. At the end of the current fiscal year, the City of Wheatland is able to report a positive balance for the government as a whole.

The reasons for the overall financial changes are discussed in the following sections for governmental and business-type activities.

With total revenues for Fiscal Year 2024/2025 at $13,444,485 and total expenses at $10,594,371, the change in net position for current activity yielded an increase of $2,850,114.

An analysis of the changes in revenues and expenses by type of significant events follows:

Increase Increase
Functions/Programs 2025 2024 (Decrease) 2025 2024 (Decrease) Program Revenues
Charges for services $ 2,085,675 $ 2,942,044 $ (856,369) $ 3,032,952 $ 2,443,301 $ 589,651 Operating grants and contributions 3,849,311 408,283 3,441,028 397,595 85,000 312,595 Capital grants and contributions - 261,950 (261,950) - - - Total Program Revenues 5,934,986 3,612,277 2,322,709 3,430,547 2,528,301 902,246 General Revenues
Property taxes 1,044,688 955,263 89,425 - - -
Sales taxes 931,073 978,477 (47,404) - - -
Franchise taxes 166,569 161,528 5,041 - - -
Excise tax 144,781 258,307 (113,526) - - -
Other taxes 522,740 508,958 13,782 - - -
Investment earnings 392,642 279,245 113,397 444,442 376,177 68,265 Other revenues 409,387 368,298 41,089 22,630 22,629 1
Total General Revenues 3,611,880 3,510,076 101,804 467,072 398,806 68,266 Expenses
General government 583,469 575,481 7,988 - - -
Public safety 1,791,340 2,250,667 (459,327) - - -
Public works 724,840 375,198 349,642 - - -
Community development 4,532,773 882,227 3,650,546 - - - Parks and recreation 257,076 255,741 1,335 - - -
Water - - - 1,262,092 1,194,983 67,109
Sewer - - - 1,442,781 1,337,369 105,412
Total Expenses 7,889,498 4,339,314 3,550,184 2,704,873 2,532,352 172,521 Increase / (Decrease) in Net Position 1,657,368 2,783,039 (1,125,671) 1,192,746 394,755 797,991 Prior Period Restatement - 1,667,343 (1,667,343) - (2,137,386) 2,137,386 Net Position, Beginning of Year 13,356,966 8,906,584 4,450,382 8,525,031 10,267,662 (1,742,631) Net Position, End of Year $ 15,014,334 $ 13,356,966 $ 1,657,368 $ 9,717,777 $ 8,525,031 $ 1,192,746 Table 2 - Statement of Changes in Net Position
Governmental Activities Business-Type Activities

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74 Section 6, Item # 6.2
City of Wheatland Management’s Discussion and Analysis
Governmental Activities
As shown in table 2 schedule, the net position for governmental activities increased from $13,356,966 in the prior year to $15,014,334 in the current fiscal year. This increase is largely due to increases in investment earnings and development impact fees. Operating grants and contributions revenue offset by community development expenses reflects a grant received from the California Department of Housing that was passedthrough to a private developer to construct an affordable senior apartment complex in the City. The apartment complex generated greater than anticipated development impact fee revenue and investment earnings.

Total program revenues for governmental activities were $5,934,986, which included $2,085,675 in charges for services and $3,849,311 in operating grants and contributions. Total program revenues from the prior year were $3,612,277. Current year charges for services included $144,781 for economic and community development.

Total expenditures for governmental activities were $7,889,498, which was an increase of $3,550,184 from the prior year of $4,339,314. This increase was largely due to expenditures associated with community development projects.

Business-Type Activities
The City’s business type activities represent the water and sewer enterprise operations.

Total program revenues for business-type activities were $3,430,547 and were comprised of $3,032,952 in charges for services and $397,595 in capital grants. Total program revenues from the prior year were $2,528,301. This increase was mainly due to an increase in sales and service charges.

Total expenses for business-type activities were $2,704,873, which was an increase of $172,521 from prior year.

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75 Section 6, Item # 6.2
City of Wheatland Management’s Discussion and Analysis
FINANCIAL ANALYSIS OF THE CITY’S GOVERNMENTAL FUNDS
As noted earlier, the City of Wheatland uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements.

The focus of the City’s governmental funds is to provide information on near-term inflows, outflows, and balances of spendable resources. Such information is useful in assessing the City’s financing requirements. In particular, the unassigned fund balance may serve as a useful measure of a government’s net resources available for discretionary use as they represent the portion of fund balance which has not yet been limited to use for a particular purpose by either an external party, the City itself, or a group or individual that has been delegated authority to assign resources for particular purposes by the City of Wheatland’s Council.

The following table summarizes the changes in fund balance of the Major Funds and Other Nonmajor Governmental Funds:

General Fund – Components of Fund Balance
The general fund is the chief operating fund of the City of Wheatland. At the end of the current fiscal year, the unassigned fund balance of the general fund was $3,121,854 and the total fund balance in the General Fund was $3,121,854. This is an increase in total fund balance of $332,690 from the prior year primarily due to transfer in of $220,000 to general fund from SLES fund to augment law enforcement costs. At the end of the current fiscal year, the net change in fund balance of the Development Impact Fund was $743,324 primarily due to development impact fees collected per the Caliterra Ranch Development Agreement and the new senior apartment complex.

Pool Development Planning Nonmajor
General Operations Impact Projects Gov't
Fund Fund Fund Fund Funds Total
Total Revenues $ 2,778,106 $ 50,568 $ 743,324 $ 3,941,278 $ 1,476,697 $ 8,989,973 Total Expenditures (2,595,086) - - (3,922,124) (1,072,897) (7,590,107) Revenues Over (Under) Expenditures 183,020 50,568 743,324 19,154 403,800 1,399,866 Transfers In 263,396 - - 30,000 273,726 567,122
Transfers Out (113,726) - - (40,335) (413,061) (567,122) Change in Fund Balances 332,690 50,568 743,324 8,819 264,465 1,399,866 Beginning Fund Balances 2,789,164 1,092,978 2,023,479 83,303 3,112,601 9,101,525 Ending Fund Balances $ 3,121,854 $ 1,143,546 $ 2,766,803 $ 92,122 $ 3,377,066 $ 10,501,391 Major Funds

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76 Section 6, Item # 6.2
City of Wheatland Management’s Discussion and Analysis
FINANCIAL ANALYSIS OF THE CITY’S ENTERPRISE FUNDS
The following table summarizes the changes in fund net position of the City’s enterprise funds:

The Water fund is financed and operated in a manner similar to that of a private business. The fund’s net position went from $2,381,657 in Fiscal Year 2023/2024 to $2,775,026 in Fiscal Year 2024/2025, an increase of $393,369. Revenues totaled $1,575,849. The increase of $196,031 from the prior fiscal year was mainly due to water rate increases. Annual rate increases will continue through March 2028. Expenses totaled $1,186,942.

This is an increase of $68,759 from the prior year.

The Sewer fund is financed and operated in a manner similar to that of a private business. The fund’s net position went from $6,143,374 in Fiscal Year 2023/2024 to $6,942,751 in Fiscal Year 2024/2025, an increase of $799,377. Revenues totaled $1,877,328. The increase of $706,216 from the prior fiscal year was mainly due to sewer rate increases. Annual rate increases will continue through March 2028. Expenses totaled $1,336,452 This is an increase of $107,196 from the prior year.

Water Sewer
Fund Fund Total
Total Revenues $ 1,575,849 $ 1,877,328 $ 3,453,177
Total Expenditures (1,186,942) (1,336,452) (2,523,394)
Operating Income (Loss) 388,907 540,876 929,783
Nonoperating Revenues (Expenses) 4,462 258,501 262,963
Change in Net Position 393,369 799,377 1,192,746
Beginning Net Position 2,381,657 6,143,374 8,525,031
Ending Net Position $ 2,775,026 $ 6,942,751 $ 9,717,777 Enterprise Funds
Summary of Changes in Net Position - Proprietary Funds

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77 Section 6, Item # 6.2
City of Wheatland Management’s Discussion and Analysis

CAPITAL ASSETS
The following table summarizes the City’s capital assets at the end of the year:

At the end of Fiscal Year 2024/2025, the City invested $29.3 million in a broad range of capital assets, including police and fire equipment, buildings, park facilities, street and storm drainage improvements and water and sewer facilities. Additional detailed information on the City’s capital assets is presented Note 5 to the financial statements on pages 56 and 57.

DEBT ADMINISTRATION
The following table summarizes the City’s debt at the end of the year:

At June 30, 2025, the City had $8,397,170 in bonds and notes payable. Debt service payments and premium reductions decreased the bond debt by $177,629 from Fiscal Year 2023/2024. Additional detail and information on long-term debt activity is described in Note 6 of these financial statements. 2025 2024 2025 2024 2025 2024 % Change
Land $ 86,063 $ 86,063 $ 33,938 $ 33,938 $ 120,001 $ 120,001 0.00% Construction-in-progress - - 6,874,864 5,628,734 6,874,864 5,628,734 22.14% Buildings and improvement 1,556,112 1,647,160 39,422 51,186 1,595,534 1,698,346 -6.05% Infrastructure 2,226,546 2,380,396 - - 2,226,546 2,380,396 -6.46% Vehicles 169,779 197,797 19,160 26,824 188,939 224,621 -15.89% Machinery and equipment 49,558 76,023 21,999 33,276 71,557 109,299 -34.53% Water system improvements - - 1,788,813 1,908,063 1,788,813 1,908,063 -6.25% Sewer system improvements - - 796,860 990,068 796,860 990,068 -19.51% Total Capital Assets, Net $ 4,088,058 $ 4,387,439 $ 9,575,056 $ 8,672,089 $ 13,663,114 $ 13,059,528 4.62% Table 4 - Capital Assets at Year End - Net
Governmental Activities Business-type Activities Total
2025 2024 % Change
Notes Payable $ 3,300,000 $ 2,451,364 34.62%
Water Revenue Refunding Bonds (2019 B) 2,083,831 2,168,323 -3.90% Wastewater Revenue Refunding Bonds (2019 A) 3,013,339 3,106,476 -3.00% Total outstanding long-term debt $ 8,397,170 $ 7,726,163 8.68% Table 5 - Outstanding Long-Term Debt at Year End
Business-type Activities

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78 Section 6, Item # 6.2
City of Wheatland Management’s Discussion and Analysis

GENERAL FUND BUDGETARY HIGHLIGHTS
Changes from the City's General Fund original budget to the final budget are detailed in the Required Supplementary Information section along with a comparison to actual activity for the year ended. In Fiscal Year 2024/2025, the City originally estimated that a $256,066 surplus change in fund balance which would increase overall fund balance. The City ended the year with an actual surplus change in fund balance of the General Fund of $332,690.

Revenues
The General Fund adopted and final revenue budgets were $2,917,854 and $2,836,854 while actual revenues recorded were $2,778,106. During the year, the City recorded $66,058 less in taxes and assessments, and $50,599 less in other revenue than budgeted. The other revenue was mostly from residential building activity administrative fees.

Expenditures
The General Fund adopted expenditures were $2,728,454 and the final budget was $2,554,011. Actual expenditures totaled $2,595,086. The budgetary variance is primarily related to shortfalls within the parks and recreation and capital outlay.

ECONOMIC FACTORS AND NEXT YEAR’S BUDGET AND RATES
The City continues to seek residential and commercial development. Various developers are working with the City to complete their mapping and other requirements and construction activity is anticipated to begin in Fiscal Year 2026/2027. The City annexed approximately 4,500 acres to the City in 2014. Preliminary planning is continuing for this annexation area.

The City’s one-half cent transaction sales tax received overwhelming voter approval to extend it through March 2031. The transaction sales tax and the Bradley Burns one percent sales tax are expected to increase 3% in Fiscal Year 2025/2026.

Property tax revenues are budgeted to increase 5% in Fiscal Year 2025/2026 based on the assessed value increase per Yuba County.

The Fiscal Year 2025/2026 budget includes a 3% salary increase for the City’s non-sworn employees and a 7% salary increase for sworn employees as agreed upon in a Memorandum of Understanding between the City and employee bargaining units. Fiscal Year 2025/2026 service levels will remain the same as Fiscal Year 2024/2025. It is anticipated that staffing levels will increase in future years as required by development activity.

REQUEST FOR FINANCIAL INFORMATION
This financial report is designed to provide our citizens, taxpayers, customers, investors, and creditors with a general overview of the City’s finances and to demonstrate the City’s accountability for the money it receives and spends. If you have questions about this report or need additional financial information, you can visit the City of Wheatland Finance Department at 111 C Street, Wheatland, California 95692, call 530.633.2761, or email [email protected] .

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80 Section 6, Item # 6.2

BASIC FINANCIAL STATEMENTS

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82 Section 6, Item # 6.2
City of Wheatland
Statement of Net Position
June 30, 2025
BusinessGovernmental type
Activities Activities Total
ASSETS
Current Assets:

Cash and investments $ 9,456,059 $ 8,713,181 $ 18,169,240 Accounts receivable 1,993,074 766,728 2,759,802
Interest receivable 144,228 322,301 466,529
Internal balances (216,283) 216,283 -
Total Current Assets 11,377,078 10,018,493 21,395,571
Noncurrent Assets:

Notes receivable 139,384 871,034 1,010,418
Capital Assets:

Nondepreciable 86,063 6,908,802 6,994,865
Depreciable, net of accumulated depreciation 4,001,995 2,666,254 6,668,249 Total Capital Assets, Net 4,088,058 9,575,056 13,663,114 Total Noncurrent Assets 4,227,442 10,446,090 14,673,532 Total Assets $ 15,604,520 $ 20,464,583 $ 36,069,103

LIABILITIES
Current Liabilities:

Accounts payable $ 219,598 $ 123,420 $ 343,018
Accrued liabilities 68,286 18,437 86,723
Unearned revenue 49,793 2,013,384 2,063,177
Deposits 120,501 44,957 165,458
Compensated absences, due within one year 52,803 23,626 76,429 Long-term debt, due within one year - 187,629 187,629
Total Current Liabilities 510,981 2,411,453 2,922,434
Noncurrent Liabilities:

Compensated absences, due in more than one year 79,205 35,437 114,642 Long-term debt, due in more than one year - 8,209,541 8,209,541 Total Noncurrent Liabilities 79,205 8,244,978 8,324,183 Total Liabilities $ 590,186 $ 10,656,431 $ 11,246,617

DEFERRED INFLOWS OF RESOURCES
Unavailable revenue $ - $ 90,375 $ 90,375
Total Deferred Inflows of Resources $ - $ 90,375 $ 90,375

NET POSITION
Net investment in capital assets $ 4,088,058 $ 1,177,886 $ 5,265,944 Restricted for:

Housing 139,384 - 139,384
Public safety 185,517 - 185,517
Public works 664,208 - 664,208
Community development 4,571,714 - 4,571,714
Parks and recreation 1,932,511 - 1,932,511
Capital projects 429,322 - 429,322
Water impact fees - 344,656 344,656
Sewer impact fees - 5,411,338 5,411,338
Total Restricted 7,922,656 5,755,994 13,678,650
Unrestricted 3,003,620 2,783,897 5,787,517
Total Net Position $ 15,014,334 $ 9,717,777 $ 24,732,111 The accompanying notes are an integral part of these financial statements.

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83 Section 6, Item # 6.2
City of Wheatland
Statement of Activities
For the Year Ended June 30, 2025
Operating Capital BusinessCharges for Grants and Grants and Governmental type Functions/Programs Expenses Services Contributions Contributions Activities Activities Total Primary Government:

Governmental Activities:

General government $ 583,469 $ 470,345 $ 17,215 -$ $ (95,909) -$ $ (95,909) Public safety 1,791,340 41,930 241,200 - (1,508,210) - (1,508,210) Public works 724,840 118,588 - - (606,252) - (606,252)
Community development 4,532,773 1,134,316 3,590,896 - 192,439 - 192,439 Parks and recreation 257,076 320,496 - - 63,420 - 63,420 Total Governmental Activities 7,889,498 2,085,675 3,849,311 - (1,954,512) - (1,954,512) Business-type Activities:

Water 1,262,092 1,472,572 93,785 - - 304,265 304,265
Sewer 1,442,781 1,560,380 303,810 - - 421,409 421,409
Total Business-type Activities 2,704,873 3,032,952 397,595 - - 725,674 725,674 Total Primary Government $ 10,594,371 $ 5,118,627 $ 4,246,906 $ - (1,954,512) 725,674 (1,228,838) General Revenues:

Taxes:

Property taxes 1,044,688 - 1,044,688
Sales taxes 931,073 - 931,073
Franchise taxes 166,569 - 166,569
Excise tax 144,781 - 144,781
Highway user tax 111,592 - 111,592
Special assessments 267,028 - 267,028
Road Maintenance and rehabilitation tax (SB1) 96,419 - 96,419 Other taxes 47,701 - 47,701
Total taxes 2,809,851 - 2,809,851
Investment earnings 392,642 444,442 837,084
Other revenues 409,387 22,630 432,017
Total General Revenues 3,611,880 467,072 4,078,952
Change in Net Position 1,657,368 1,192,746 2,850,114
Net Position - Beginning of Year 13,356,966 8,525,031 21,881,997 Net Position - End of Year $ 15,014,334 $ 9,717,777 $ 24,732,111 The accompanying notes are an integral part of these financial statements.

Net (Expense) Revenue and
Program Revenues Changes in Net Position

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84 Section 6, Item # 6.2
City of Wheatland
Balance Sheet
Governmental Funds
June 30, 2025
Pool Development Planning Nonmajor Total
General Operations Impact Projects Governmental Governmental Fund Fund Fund Fund Funds Funds
ASSETS
Cash and investments $ 2,236,491 $ 1,143,546 $ 2,766,803 $ 198,271 $ 3,110,948 $ 9,456,059 Accounts receivable 1,048,751 - - 88,590 855,733 1,993,074 Interest receivable 144,228 - - - - 144,228
Due from other funds 85,009 - - - - 85,009
Notes receivable - - - - 139,384 139,384
Total assets $ 3,514,479 $ 1,143,546 $ 2,766,803 $ 286,861 $ 4,106,065 $ 11,817,754

LIABILITIES AND FUND BALANCES
Liabilities:

Accounts payable $ 105,560 $ - $ - $ 72,996 $ 41,042 $ 219,598 Accrued liabilities 63,843 - - - 4,443 68,286
Unearned revenue - - - 49,793 - 49,793
Deposits 6,939 - - 71,950 41,612 120,501
Due to other funds 216,283 - - - 85,009 301,292
Total liabilities 392,625 - - 194,739 172,106 759,470
Deferred Inflows of Resources:

Unavailable revenues - - - - 556,893 556,893
Total deferred inflows of resources - - - - 556,893 556,893 Fund Balances:

Restricted:

Housing - - - - 139,384 139,384
Public safety - - - - 151,133 151,133
Public works - - - - 545,620 545,620
Community development - - 2,766,803 - 1,644,634 4,411,437 Parks and recreation - 1,143,546 - - 545,321 1,688,867
Capital projects - - - - 429,322 429,322
Total restricted - 1,143,546 2,766,803 - 3,455,414 7,365,763 Assigned for capital projects - - - 92,122 - 92,122
Unassigned 3,121,854 - - - (78,348) 3,043,506
Total fund balances 3,121,854 1,143,546 2,766,803 92,122 3,377,066 10,501,391 Total liabilities and fund balances $ 3,514,479 $ 1,143,546 $ 2,766,803 $ 286,861 $ 4,106,065 $ 11,817,754 The accompanying notes are an integral part of these financial statements.

Major Funds

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85 Section 6, Item # 6.2
City of Wheatland
Reconciliation of the Government Funds Balance Sheet
to the Government-Wide Statement of Net Position
June 30, 2025
Total Fund Balances - Total Governmental Funds $ 10,501,391 Amounts reported for governmental activities in the statement of net position were different because:

Capital assets used in governmental activities were not current financial resources. Therefore, they were not reported in the Governmental Funds Balance Sheet. The capital assets were adjusted as follows:

Capital assets 10,577,604
Less: accumulated depreciation (6,489,546)
Total Capital Assets 4,088,058
Liabilities were reported for certain revenues that were not available to pay current period expenditures and were reported as deferred inflows of resources in the fund statements. 556,893 Long-term obligations were not due and payable in the current period. Therefore, they were not reported in the Governmental Funds Balance Sheet. The long-term liabilities were adjusted as follows:

Compensated absences (132,008)
Net Position of Governmental Activities $ 15,014,334
The accompanying notes are an integral part of these financial statements.

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86 Section 6, Item # 6.2
City of Wheatland
Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
For the Year Ended June 30, 2025
Pool Development Planning Nonmajor Total
General Operations Impact Projects Governmental Governmental Fund Fund Fund Fund Funds Funds

REVENUES
Taxes and assessments $ 2,303,356 $ - $ - $ - $ 506,496 $ 2,809,852 Licenses and permits 49,249 - - - - 49,249
Fines and forfeitures 9,820 - - - - 9,820
Charges for services 147,853 - - 204,397 74,970 427,220 Development impact fees - - 630,886 - 343,152 974,038
Intergovernmental 42,990 - - 3,569,238 237,083 3,849,311 Use of money and property 200,437 50,568 112,438 163 107,316 470,922 Other revenue 24,401 - - 167,480 207,680 399,561
Total Revenues 2,778,106 50,568 743,324 3,941,278 1,476,697 8,989,973

EXPENDITURES
Current:

General government 523,710 - - - - 523,710
Public safety 1,533,375 - - - 18,934 1,552,309
Public works 100,294 - - 202,319 362,469 665,082
Community development 209,136 - - 3,719,805 544,069 4,473,010 Parks and recreation 149,894 - - - 47,425 197,319
Capital outlay 78,677 - - - 100,000 178,677
Total Expenditures 2,595,086 - - 3,922,124 1,072,897 7,590,107 Excess (Deficiency) of
Revenues over Expenditures 183,020 50,568 743,324 19,154 403,800 1,399,866

OTHER FINANCING SOURCES (USES)
Transfers in 263,396 - - 30,000 273,726 567,122
Transfers out (113,726) - - (40,335) (413,061) (567,122) Total Other Financing Sources (Uses) 149,670 - - (10,335) (139,335) - Net Change in Fund Balances 332,690 50,568 743,324 8,819 264,465 1,399,866 Fund Balances Beginning 2,789,164 1,092,978 2,023,479 83,303 3,112,601 9,101,525 Fund Balances Ending $ 3,121,854 $ 1,143,546 $ 2,766,803 $ 92,122 $ 3,377,066 $ 10,501,391 The accompanying notes are an integral part of these financial statements.

Major Funds

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87 Section 6, Item # 6.2
City of Wheatland
Reconciliation of the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balances to the Government-Wide Statement of Activities
For the Year Ended June 30, 2025
Net Change in Fund Balances - Total Governmental Funds $ 1,399,866 Amounts reported for governmental activities in the Statement of Activities and Changes in net position were different because:

Governmental Funds report capital outlay as expenditures. However, in the Government-Wide Statement of Activities and Changes in net position, the cost of those assets was allocated over their estimated useful lives as depreciation expense.

Capital asset additions 178,677
Depreciation expense (478,058)
Compensated absences not required to be paid with current financial resources are not reported in the governmental funds, but are accrued as noncurrent liabilities in the Government Wide Statement Net Position. The change from prior year accrued compensated absences is reported in the applicable program expense. (10)
Certain revenues were not recorded or recorded as unearned revenue in the governmental funds because they did not meet the revenue recognition criteria of availability. However, they were included as revenue in the Government-Wide Statement of Activities under the full accrual basis. 556,893 Change in Net Position of Governmental Activities $ 1,657,368 The accompanying notes are an integral part of these financial statements.

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88 Section 6, Item # 6.2
City of Wheatland
Statement of Net Position
Proprietary Funds
June 30, 2025
Water Sewer
Fund Fund Total
ASSETS
Current assets:

Cash and cash equivalents $ 1,936,300 $ 6,776,881 $ 8,713,181 Accounts receivable, net 197,812 568,916 766,728
Interest receivable - 322,301 322,301
Due from other funds - 216,283 216,283
Total current assets 2,134,112 7,884,381 10,018,493
Noncurrent assets:

Notes receivable - 871,034 871,034
Capital assets:

Nondepreciable assets 1,086,677 5,822,125 6,908,802
Depreciable, net 1,834,230 832,024 2,666,254
Total capital assets, net 2,920,907 6,654,149 9,575,056 Total noncurrent assets 2,920,907 7,525,183 10,446,090
Total assets $ 5,055,019 $ 15,409,564 $ 20,464,583

LIABILITIES
Current liabilities:

Accounts payable $ 55,704 $ 67,716 $ 123,420
Accrued liabilities 9,313 9,124 18,437
Unearned revenue - 2,013,384 2,013,384
Deposits 44,957 - 44,957
Current portion of compensated absences 12,090 11,536 23,626 Current portion of revenue refunding bonds 89,492 98,137 187,629 Total current liabilities 211,556 2,199,897 2,411,453
Noncurrent liabilities:

Noncurrent compensated absences 18,134 17,303 35,437
Noncurrent notes payable - 3,300,000 3,300,000
Noncurrent revenue refunding bonds 1,994,339 2,915,202 4,909,541 Total noncurrent liabilities 2,012,473 6,232,505 8,244,978 Total liabilities $ 2,224,029 $ 8,432,402 $ 10,656,431

DEFERRED INFLOWS OF RESOURCES
Unavailable revenue $ 55,964 $ 34,411 $ 90,375
Total deferred inflows of resources $ 55,964 $ 34,411 $ 90,375

NET POSITION
Net Investment in capital assets $ 837,076 $ 340,810 $ 1,177,886 Restricted for impact fees 344,656 5,411,338 5,755,994
Unrestricted 1,593,294 1,190,603 2,783,897
Total net position $ 2,775,026 $ 6,942,751 $ 9,717,777
The accompanying notes are an integral part of these financial statements.

Business-Type Activities
Enterprise Funds

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89 Section 6, Item # 6.2
City of Wheatland
Statement of Revenues, Expenses and Changes in Fund Net Position Proprietary Funds
For the Year Ended June 30, 2025
Water Sewer
Fund Fund Total

OPERATING REVENUES
Sales and service charges $ 1,472,572 $ 1,560,380 $ 3,032,952 Intergovernmental 93,785 303,810 397,595
Other revenue 9,492 13,138 22,630
Total operating revenues 1,575,849 1,877,328 3,453,177

OPERATING EXPENSES
Salaries and benefits 467,019 455,313 922,332
Contracted services 59,733 128,723 188,456
Materials and supplies 267,782 322,858 590,640
Repairs and maintenance 4,053 7,969 12,022
Utilities 181,048 113,369 294,417
Insurance 68,744 68,744 137,488
Rent and leases - 11,306 11,306
Depreciation 138,563 228,170 366,733
Total operating expenses 1,186,942 1,336,452 2,523,394
Operating income (loss) 388,907 540,876 929,783

NONOPERATING REVENUES(EXPENSES)
Interest expense (75,150) (106,329) (181,479)
Investment earnings 79,612 364,830 444,442
Total nonoperating revenues(expenses) 4,462 258,501 262,963 Change in net position 393,369 799,377 1,192,746
Total net position - beginning 2,381,657 6,143,374 8,525,031 Total net position - ending $ 2,775,026 $ 6,942,751 $ 9,717,777 The accompanying notes are an integral part of these financial statements.

Business-Type Activities
Enterprise Funds

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90 Section 6, Item # 6.2
City of Wheatland
Statement of Cash Flows
Proprietary Funds
For the Year Ended June 30, 2025
Water Sewer
Fund Fund Total
Cash flows from operating activities:

Receipts from customers and users $ 1,506,403 $ 1,436,962 $ 2,943,365 Payments to suppliers (583,862) (650,968) (1,234,830)
Payments to employees (472,004) (458,724) (930,728)
Net cash provided (used) by operating activities 450,537 327,270 777,807 Cash flows from noncapital financing activities:

Receipts from notes receivable - 170,000 170,000
Interfund transactions - (3,399) (3,399)
Net cash provided (used) by noncapital financing activities - 166,601 166,601 Cash flows from capital financing activities:

Purchases of capital assets (93,785) (1,175,915) (1,269,700) Proceeds from long-term debt - 848,636 848,636
Principal payments on long-term debt (75,000) (80,000) (155,000) Interest paid on long-term debt (75,650) (106,862) (182,512) Net cash provided (used) by capital financing activities (244,435) (514,141) (758,576) Cash flows from investing activities:

Investment income received 71,120 296,400 367,520
Net cash provided (used) by investing activities 71,120 296,400 367,520 Net increase (decrease) in cash and cash equivalents 277,222 276,130 553,352 Cash and cash equivalents - beginning 1,659,078 6,500,751 8,159,829 Cash and cash equivalents - ending $ 1,936,300 $ 6,776,881 $ 8,713,181 Reconciliation of operating income to net cash provided (used) by operating activities:

Operating income (loss) $ 388,907 $ 540,876 $ 929,783
Adjustments to reconcile operating income (loss)
to net cash provided (used) by operating activities:

Depreciation 138,563 228,170 366,733
Changes in operating assets and liabilities:

Accounts receivable (114,550) (474,777) (589,327)
Accounts payable (2,502) 2,001 (501)
Accrued liabilities (677) 57 (620)
Compensated absences (4,308) (3,468) (7,776)
Unearned revenue (12,434) - (12,434)
Deferred inflows of resources 55,964 34,411 90,375
Deposits 1,574 - 1,574
Net cash provided (used) by operating activities $ 450,537 $ 327,270 $ 777,807 The accompanying notes are an integral part of these financial statements.

Business-Type Activities
Enterprise Funds

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91 Section 6, Item # 6.2
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92 Section 6, Item # 6.2

NOTES TO THE BASIC

FINANCIAL STATEMENTS

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94 Section 6, Item # 6.2
City of Wheatland
Notes to the Basic Financial Statements
June 30, 2025
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A. Financial Reporting Entity
The City of Wheatland (the City) was incorporated in 1874, under the laws and regulations of the State of California. The City operates under the City Council - Manager form of government and provides or contracts for the following services: public safety (Police and Fire), highways and streets, water, wastewater, culture-recreation, public improvements, planning and zoning, and general administration.

Authority and responsibility for operations is given to the City Council by the voters of the City of Wheatland. The City Council has the authority to employ administrative and support personnel to carry out its directives. The primary method used to monitor the performance of the City's management is the financial budget which is adopted annually by the City Council. The City operates as a self-governing governmental unit within the State of California. There are no component units that are part of the City's operations.

B. Basis of Presentation
The basic financial statements of the City have been prepared in conformity with generally accepted accounting principles (GAAP) as applied to governmental agencies. The Governmental Accounting Standards Boards (GASB) is the accepted standard setting body for establishing governmental accounting and financial reporting principles. The more significant of the City's accounting policies are described below.

The accounts of the City are organized on the basis of funds, each of which is considered a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, deferred outflows of resources, liabilities, deferred inflows of resources, fund equity, revenues, and expenditures or expenses, as appropriate. These funds are established for the purpose of carrying out specific activities or certain objectives in accordance with specific regulations, restrictions, or limitations. Governmental resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled.

Government-Wide Financial Statements
The City's government-wide financial statements include a Statement of Net Position and a Statement of Activities and Changes in Net Position. These statements present summaries of governmental and business-type activities for the City. Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business-type activities, which rely to a significant extent on fees and charges for support.

These statements are presented on an "economic resources" measurement focus and the accrual basis of accounting. Accordingly, all of the City's assets, deferred outflows of resources, liabilities, deferred inflows of resources (including capital assets, as well as infrastructure assets, and long-term liabilities), are included in the accompanying Statement of Net Position. The Statement of Activities presents changes in net position. Under the accrual basis of accounting, revenues are recognized in the period in which they are earned while expenses are recognized in the period in which the liability is incurred. The Statement of Activities demonstrates the degree to which the direct expenses of a given function or segment is offset by program revenues. Direct expenses are those clearly identifiable with a specific function or segment. Certain indirect costs are included in the program expense reported for individual

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95 Section 6, Item # 6.2
City of Wheatland
Notes to the Basic Financial Statements
June 30, 2025
functions and activities. Certain types of transactions are reported as program revenues for the City in three categories, as applicable:
• Charges for services
• Operating grants and contributions
• Capital grants and contributions
Separate financial statements are provided for governmental funds and proprietary funds. Major individual governmental funds and major individual enterprise funds are reported as separate columns in the fund financial statements. Certain eliminations have been made as prescribed by GASB Statement No. 34 in-regards-to interfund activities, payables, and receivables. All internal balances in the Statement of Net Position have been eliminated. Interfund services provided and used are not eliminated in the process of consolidation. The following interfund activities have been eliminated:
• Transfers in/Transfers out
• Interfund receivable and payables
• Indirect costs between funds
The City applies all applicable GASB pronouncements including all interpretations currently in effect.

Governmental Fund Financial Statements
Governmental fund financial statements include a Balance Sheet and a Statement of Revenues, Expenditures and Changes in Fund Balances for all major governmental funds and non-major funds aggregated. An accompanying schedule is presented to reconcile and explain the differences in net position as presented in these statements to the net position presented in the government-wide financial statements. The City has presented all major funds that met the applicable criteria.

All governmental funds are accounted for on a spending or "current financial resources" measurement focus and the modified accrual basis of accounting. Accordingly, only current assets, deferred outflows of resources, current liabilities, and deferred inflows of resources are included on the balance sheets. The Statement of Revenues, Expenditures and Changes in Fund Balances present increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in net current assets.

Under the modified accrual basis of accounting, revenues are recognized in the accounting period in which they become both measurable and available to finance expenditures of the current period.

Accordingly, revenues are recorded when received in cash, except that revenues subject to accrual (up to 60 days after year-end) are recognized when due. Property taxes, franchise taxes, licenses, and interest associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. Only the portion of special assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period. All other revenue items are considered to be measurable and available only when cash is received by the government.

Expenditures are recorded in the accounting period in which the related fund liability is incurred.

However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due.

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96 Section 6, Item # 6.2
City of Wheatland
Notes to the Basic Financial Statements
June 30, 2025
Unearned revenues arise when potential revenues do not meet both the "measurable" and "available" criteria for recognition in the current period. In subsequent periods when both revenue recognition criteria are met or when the government has a legal claim to the resources, the unearned revenue is removed from the combined balance sheet and revenue is recognized.

The City reports the following funds as major funds:

General Fund
The General Fund accounts for all financial resources except those to be accounted for in another fund. It is the general operating fund for the City.

Pool Operations Fund
The Pool Operations Fund accounts for donations provided for pool operations.

Development Impact Fund
This Development Impact Fee fund is used to account for development impact fees collected per the Caliterra Ranch Development Agreement.

Planning Projects Fund
The Planning Projects Fund accounts for revenue and expenses associated with planning and engineering projects.

Additionally, the City reports the following nonmajor fund types of governmental funds:

Special Revenue Funds
Special revenue funds account for and report the proceeds of specific revenue sources that are restricted, committed or assigned to specific purposes other than debt service or capital projects.

Capital Project Funds
Capital project funds account for and report financial resources that are restricted, committed, or assigned to expenditures for capital outlays, including the acquisition or construction of capital facilities and other capital assets in governmental funds.

Proprietary Funds
Proprietary Fund Financial Statements include a Statement of Net Position, a Statement of Revenues, Expenses and Changes in Fund Net Position, and a Statement of Cash Flows for each major proprietary fund and non-major funds aggregated.

In the fund financial statements, proprietary funds are presented using the accrual basis of accounting.

Revenues are recognized when they are earned and expenses are recognized when the related goods or services are delivered. Proprietary funds are presented using the “economic resources measurement focus”. This means all assets, deferred outflows of resources, liabilities (whether current or noncurrent) and deferred inflows of resources associated with their activities are included on their balance sheets.

Proprietary fund type operating statements present increases (revenues) and decreases (expenses) in total net position.

Proprietary fund operating revenues, such as charges for services, result from exchange transactions associated with principal activity of the fund. Exchange transactions are those in which each party

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97 Section 6, Item # 6.2
City of Wheatland
Notes to the Basic Financial Statements
June 30, 2025
receives and gives up essentially equal value. Non-operating revenues, such as subsidies, taxes, and investment earnings result from nonexchange transactions or ancillary activities. Amounts paid to acquire capital assets are capitalized as assets in the proprietary funds financial statements.

The City has the following enterprise funds that have been reported as major:

Water Fund
The Water Fund accounts for the operation and maintenance of the City's water production and distribution system.

Sewer Fund
The Sewer Fund accounts for the operation and maintenance of the City's wastewater collection system including operating costs of the wastewater treatment facility.

C. Cash and Investments
The City pools cash resources from all funds, except for cash with fiscal agent, in order to facilitate the management of cash and improve flexibility of its investment program. The balance in the pooled cash account is available to meet current operating requirements. The cash and investments balance in each fund represents that fund's equity share of the City's cash and investment pool. As the City places no restrictions on the deposit or withdrawal of a particular fund's equity in the pool, the pool operates like a demand deposit account for the participating funds.

Interest income earned on pooled cash and investments is allocated quarterly to the various funds based on quarterly balances. Interest income on restricted cash and investments with fiscal agents is credited directly to the related fund.

The City's cash and cash equivalents are considered to be cash on hand, demand deposits, and short-term investments with original maturity of three months or less from the date of acquisition. Cash and cash equivalents are combined with investments and displayed as Cash and Investments. The City also considers all non-pooled cash and investments (consisting of cash with fiscal agent and restricted cash and investments held by fiscal agent) as cash and cash equivalents because investments meet the criteria for cash equivalents defined above.

Other disclosures are specified including use of certain methods to present deposits and investments, highly sensitive investments, credit quality at year-end and other disclosures. The City participates in an investment pool managed by the State of California titled Local Agency Investment Fund (LAIF), which has invested a portion of the pool funds in Structured Notes and Asset Backed Securities. LAIF's investments are subject to credit risk with the full faith and credit of the State of California collateralizing these investments. In addition, these Structured Notes and Asset-Backed Securities are subject to market risk as to change in interest rates.

Investments are recorded at fair value in accordance with GASB Statement No. 72, Fair Value Measurement and Application. Accordingly, the change in fair value of investments is recognized as an increase or decrease to investment assets and investment income. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction.

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98 Section 6, Item # 6.2
City of Wheatland
Notes to the Basic Financial Statements
June 30, 2025
In determining this amount, three valuation techniques are available:
• Market approach - This approach uses prices generated for identical or similar assets or liabilities.

The most common example is an investment in a public security traded in an active exchange such as the NYSE.
• Cost approach - This technique determines the amount required to replace the current asset. This approach may be ideal for valuing donations of capital assets or historical treasures. • Income approach - This approach converts future amounts (such as cash flows) into a current discounted amount.

Each of these valuation techniques requires inputs to calculate a fair value. Observable inputs have been maximized in fair value measures, and unobservable inputs have been minimized.

D. Receivables
Billed, but unpaid, services provided to individuals or non-governmental entities are recorded as accounts receivable. Revenues earned but not collected by year-end are accrued. No allowance for uncollectible accounts receivable has been provided as management has determined that uncollectible accounts have been immaterial historically and the direct write-off method does not result in a material difference from the allowance method.

E. Prepaid Items
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items. In governmental funds, prepaid items are accounted for using the consumption method and a portion of fund balance equal to the prepaid items has been offset by nonspendable fund balance to indicate that is not available for appropriation.

F. Interfund Receivables and Payables
Activity between funds that are representative of lending/borrowing arrangements outstanding at the end of the fiscal year are referred to as either “due to/from other funds” (i.e., the current portion of interfund loans) or “advances to/from other funds” (i.e., the non-current portion of interfund loans). All other outstanding balances between funds are reported as “due to/from other funds.” Advances between funds, as reported in the fund financial statements, are offset by a fund balance reserve account in applicable government funds to indicate that they are not available for appropriation and are not expendable available financial resources. There were no advances between funds reported as of June 30, 2025.

G. Notes Receivable
The City uses CDBG grant and program income funds to provide housing loans to eligible applicants.

Such loans are made to low and moderate-income households to improve or rehabilitate residences.

Repayments of the outstanding loans are classified as revenue in the applicable governmental funds, and as a reduction to principal and as interest income in the government-wide statements.

City also has notes receivable from developers for the augmentation of sewer infrastructure to be paid to the City as part of development agreements. Principal repayments decrease the note balances in the

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99 Section 6, Item # 6.2
City of Wheatland
Notes to the Basic Financial Statements
June 30, 2025
Sewer enterprise fund while the interest payment is reported as interest income when earned.

H. Capital Assets
Capital assets, which include property, plant, equipment, and infrastructure assets (e.g., roads, bridges, sidewalks, traffic lights and signals, street lights, and similar items), are reported in the applicable governmental or business-type activities in the government-wide financial statements. Capital assets are defined by the City as assets with an initial, individual cost of $20,000 or more and an estimated useful life in excess of three years. Such capital assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets, donated works of art and similar items, and capital assets received in a service concession arrangement are reported at acquisition value. The cost of normal maintenance and repairs that do not add to the value of the capital asset or materially extend capital asset lives are not capitalized.

Major capital outlays for capital assets and improvements are capitalized as projects are constructed.

Interest incurred during the construction phase of capital assets of business-type activities is included as part of the capitalized value of the assets constructed.

Depreciation is recorded on a straight-line basis over the useful lives of the assets as follows:

Buildings 30-50 Years
Improvements other than buildings 20-30 Years
Infrastructure 20-39 Years
Vehicles 5-15 Years
Computer equipment 3-5 Years
Other equipment and furnishings 3-5 Years
I. Deferred Outflows/Deferred Inflows of Resources
In addition to assets, the statement of financial position or balance sheet will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net assets that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then.

In addition to liabilities, the statement of financial position or balance sheet will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net assets that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time.

J. Compensated Absences
The City recognizes a liability for compensated absences for leave time that (1) has been earned for services previously rendered by employees, (2) accumulates and is allowed to be carried over to subsequent years, and (3) is more likely than not to be used as time off or settled during or upon separation from employment. Based on the criteria listed, two types of leave qualify for liability recognition for compensated absences – vacation and sick leave. For governmental activities and proprietary funds, a current liability is reported for that portion of the estimated value of vacation and sick leave benefits to be used during the subsequent fiscal year. The General Fund is primarily responsible for

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100
Section 6, Item # 6.2
City of Wheatland
Notes to the Basic Financial Statements
June 30, 2025
the repayment of the governmental portion of compensated absences while the Water and Sewer enterprise fund’s share in the allocation of compensated absences for business-type activities.

Vacation
The City’s policy permits employees to accumulate earned but unused vacation benefits, which are eligible for payment at the employee’s current pay rate upon separation from employment.

Sick Leave
The City’s policy permits employees to accumulate earned but unused sick leave. Twenty-five percent of unused sick leave benefits is payable upon termination of employment with the City. A liability for estimated value of sick leave that will be used by employees as time off is included in the liability for compensated absences.

K. Long-Term Liabilities
In the government-wide financial statements and proprietary funds, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental and business-type activities. When applicable, bond premiums and discounts are deferred and amortized over the life of the bonds using the straight-line method, bonds payable are reported net of the applicable bond premium or discount, and debt issuance costs are expensed in year incurred. The difference between the reacquisition price of refunding bonds and the net carrying amount of refunded debt (deferred amount on refunding) is amortized over the shorter of the life of the refunding debt or remaining life of the refunded debt. Amortization of bond premiums or discounts, and deferred amounts on refunding are included in interest expense.

In the fund financial statements, governmental fund types recognize debt issuances, premiums, discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financial sources. Premiums received on debt issuance are reported as other financing sources while discounts on debt issuance reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.

L. Fund Balances
In accordance with Government Accounting Standards Board 54, Fund Balance Reporting and Governmental Fund Type Definitions, the City classifies governmental fund balances as follows:

Nonspendable
Nonspendable fund balance represents balances set aside to indicate items that do not represent available, spendable resources even though they are a component of assets. This includes amounts that cannot be spent because they are either (a) not spendable in form or (b) legally or contractually required to be maintained intact.

Restricted
Restricted fund balances have external restrictions imposed by creditors, grantors, contributors, laws, regulations, or enabling legislation which requires the resources to be used only for specific purpose.

Encumbrances and nonspendable amounts subject to restrictions are included along with spendable resources.

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101
Section 6, Item # 6.2
City of Wheatland
Notes to the Basic Financial Statements
June 30, 2025
Committed
The City Council, as the City’s highest level of decision-making authority, may commit fund balance for specific purposes pursuant to the constraints imposed by formal actions taken, such as an ordinance or resolution. These committed amounts cannot be used for any other purpose unless the City Council removes or changes the specified use through the same type of formal action taken to establish the commitment. City Council action to commit fund balance needs to occur within the fiscal reporting period; however the specific amounts can be determined subsequently. Encumbrances and nonspendable amounts subject to Council commitments are included along with spendable resources.

Assigned
Assigned fund balances are amounts constrained by the City’s intent to be used for a specific purpose, but are neither restricted nor committed. Intent is expressed by the City Council or its designee, the City Manager, and may be changed at the discretion of the City Council or its designee. This category includes encumbrances; nonspendable amounts, when it is the City’s intent to use proceeds or collections for a specific purpose, and residual fund balances, if any, of Special Revenue and Capital Projects Funds, which have not been restricted or committed.

Unassigned
Unassigned fund balance represents residual amounts that have not been restricted, committed, or assigned. This includes the residual general fund balance and residual fund deficits, if any, of other governmental funds.

Flow Assumption / Spending Order Policy
When expenditures are incurred for purposes for which both restricted and unrestricted fund balance is available, the City considers restricted funds to be spent first. When expenditures are incurred for which committed, assigned, or unassigned fund balances are available, the City considers amounts to be spent first out of committed funds, then assigned funds, and finally unassigned funds, as needed, unless the City Council has directed otherwise.

M. Net Position

In the government-wide financial statements, net position is classified in the following categories:

Net Investment in Capital Assets
This amount consists of capital assets net of accumulated depreciation and reduced by outstanding debt that are attributed to the acquisition, construction, or improvement of the assets. In addition, deferred outflows of resources and deferred inflows of resources that are attributable to the acquisition, construction, or improvement of those assets or related debt also are included in the net investment in capital assets component of net position.

Restricted Net Position
This amount is restricted by external creditors, grantors, contributors, or laws or regulations of other governments. These include developer fees received for use on capital projects, debt service requirements, and community development projects.

Unrestricted Net Position
This amount is all net position that does not meet the definition of "net investment in capital assets" or "restricted net position." The detail of amounts reported for each of the above defined net position categories is reported in the government-wide Statement of Net Position.

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102
Section 6, Item # 6.2
City of Wheatland
Notes to the Basic Financial Statements
June 30, 2025
Use of Restricted/Unrestricted Net Position
When an expense is incurred for purposes for which both restricted and unrestricted net position are available, the City's policy is to apply restricted net position first.

N. Interfund Transactions
Interfund services provided and used are accounted for as revenue, expenditures or expenses, as appropriate. Transactions that constitute reimbursements to a fund for expenditures/expenses initially made from it that are properly applicable to another fund are recorded as expenditures/expenses in the reimbursed fund. All other interfund transactions, except for interfund services provided and used and reimbursements, are reported as transfers.

O. Property Taxes and Special Assessments
California Constitution Article XIII A limits the combined property tax rate to one percent of a property’s assessed valuation. Additional taxes may be imposed with voter approval. Assessed value is calculated at one hundred percent of a property’s fair value, as defined by Article XIII A, and may be increased no more than two percent per year unless a change in ownership occurs. The state legislature has determined the method of distributing the one percent tax levy among the various taxing jurisdictions.

Assessed values for purposes of property taxes are determined on an annual basis for the period July 1 to June 30 by the Yuba County Assessor as of January 1. Taxes are levied annually on July 1 and become a lien on real property at January 1. Taxes are due November 1 and February 1 and are delinquent if not paid by December 10 and April 10, respectively, at which time applicable penalties and interest are assessed. Unsecured taxes become delinquent if not paid by August 31.

P. Budgetary Information
The annual budget adopted by the City Council provides for the general operation of the City. It includes proposed expenditures and the means of financing them.

The City Council approves total budgeted appropriations and any amendments to appropriations throughout the fiscal year. All amendments made during the fiscal year are included in the budgetary amounts reported herein. The "appropriated budget" covers all City expenditures, with the exception of debt service on bond issues and capital improvement projects carried forward from prior fiscal years, which expenditures constitute legally authorized "non-appropriated budget". Actual expenditures may not exceed budgeted appropriations at the fund level, which is the legal level of control.

The City Manager is authorized to transfer budgeted amounts between departments within any fund; however, any revisions that alter the total expenditures of any fund must be approved by the City Council.

Budgets for the General and Special Revenue Funds are adopted on a basis substantially consistent with accounting principles generally accepted in the United States of America (USGAAP). Accordingly, actual revenues and expenditures can be compared with related budgeted amounts without any significant reconciling items.

Budget comparisons are not presented for the Proprietary Funds, as the City is not legally required to adopt a budget for these type funds. Budgets were not adopted for the following nonmajor governmental funds: First Street Housing Fund, STEP Grant Fund, and the Cannabis Grant Fund. Appropriations for

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103
Section 6, Item # 6.2
City of Wheatland
Notes to the Basic Financial Statements
June 30, 2025
capital projects authorized but not constructed or completed during the fiscal year are carried forward as continuing appropriations into the following fiscal year's budget.

Under Article XIII-B of the California constitution (the Gann Spending Limitation Initiative), the City is restricted as to the amount of annual appropriations from the proceeds of taxes, and if proceeds of taxes exceed allowed appropriations, the excess must either be refunded to the State Controller or returned to the taxpayers through revised tax rates or revised fee schedules, or an excess in one year may be offset by a deficit in the following year. For the fiscal year ended June 30, 2025, based on calculations by City staff, proceeds of taxes did not exceed appropriations. Further, Section 5 of Article XIII-B allows the City to designate a portion of fund balance for general contingencies, to be used for any purpose.

The following summarizes the General Fund’s actual and budgeted expenditures by department during the year:

Variance with
Budgeted Amounts Final Budget
Actual Positive
Original Final Amounts (Negative)

EXPENDITURES
Current:

General government $ 350,811 $ 490,301 $ 523,710 $ (33,409) Public safety 1,900,854 1,622,180 1,533,375 88,805
Public works 97,531 82,012 100,294 (18,282)
Community development 278,807 258,257 209,136 49,121
Parks and recreation 100,451 101,261 149,894 (48,633)
Capital outlay - - 78,677 (78,677)
Total Expenditures $ 2,728,454 $ 2,554,011 $ 2,595,086 $ (41,075) There were no material expenditures in excess of budget by department during the year.

Q. Unearned Revenue
Unearned revenue arises when assets are received before revenue recognition criteria have been satisfied.

Grants and entitlements received before eligibility requirements are met are recorded as deferred inflows of resources from unavailable revenue.

R. Use of Estimates
The preparation of basic financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.

S. Implementation of New Accounting Pronouncements
GASB Statement No. 101, Compensated Absences
This Statement requires that liabilities for compensated absences be recognized for (1) leave that has not been used and (2) leave that has been used but not yet paid in cash or settled through noncash means. A liability should be recognized for leave that has not been used if (a) the leave is attributable to services

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104
Section 6, Item # 6.2
City of Wheatland
Notes to the Basic Financial Statements
June 30, 2025
already rendered, (b) the leave accumulates, and (c) the leave is more likely than not to be used for time off or otherwise paid in cash or settled through noncash means. Leave is attributable to services already rendered when an employee has performed the services required to earn the leave. Leave that accumulates is carried forward from the reporting period in which it is earned to a future reporting period during which it may be used for time off or otherwise paid or settled. In estimating the leave that is more likely than not to be used or otherwise paid or settled, a government should consider relevant factors such as employment policies related to compensated absences and historical information about the use or payment of compensated absences. However, leave that is more likely than not to be settled through conversion to defined benefit postemployment benefits should not be included in a liability for compensated absences.

This Statement requires that a liability for certain types of compensated absences - including parental leave, military leave, and jury duty leave—not be recognized until the leave commences. This Statement also requires that a liability for specific types of compensated absences not be recognized until the leave is used. A liability for leave that has been used but not yet paid or settled should be measured at the amount of the cash payment or noncash settlement to be made. Certain salary-related payments that are directly and incrementally associated with payments for leave also should be included in the measurement of the liabilities. The implementation of this standard did not have a material impact on the City’s financial statements.

GASB Statement No. 102, Certain Risk Disclosures
This Statement requires a government to assess whether a concentration or constraint makes the primary government reporting unit or other reporting units that report a liability for revenue debt vulnerable to the risk of a substantial impact. Additionally, this Statement requires a government to assess whether an event or events associated with a concentration or constraint that could cause the substantial impact have occurred, have begun to occur, or are more likely than not to begin to occur within 12 months of the date the financial statements are issued.

If a government determines that those criteria for disclosure have been met for a concentration or constraint, it should disclose information in notes to financial statements in sufficient detail to enable users of financial statements to understand the nature of the circumstances disclosed and the government’s vulnerability to the risk of a substantial impact. The disclosure should include descriptions for (1) the concentration or constraint (2) each event associated with the concentration or constraint that could cause a substantial impact if the event had occurred or had begun to occur prior to the issuance of the financial statements (3) actions taken by the government prior to the issuance of the financial statements to mitigate the risk. The implementation of this standard did not have a material impact on the City’s financial statements and management determined there were no were concentrations or constraints that make the City vulnerable to the risk of substantial impact.

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105
Section 6, Item # 6.2
City of Wheatland
Notes to the Basic Financial Statements
June 30, 2025
T. Upcoming New Accounting Pronouncements
The City is currently analyzing its accounting practices to identify the potential impact on the financial statements of the following GASB Statements:

GASB Statement No. 103, Financial Reporting Model Improvements This Statement is to improve key components of the financial reporting model to enhance its effectiveness in providing information that is essential for decision making and assessing a government’s accountability.

This Statement establishes new accounting and financial reporting requirements or modifies existing requirements related to (a) Management’s discussion and analysis (MD&A) (b) Unusual or infrequent items (c) Presentation of the proprietary fund statement of revenues, expenses, and changes in fund net position (d) Information about major component units in basic financial statements (5) Budgetary comparison information (6) Financial trend information in the statistical section The requirements of this Statement are effective for fiscal years beginning after June 15, 2025, and all reporting periods thereafter.

GASB Statement No. 104, Disclosure of Certain Capital Assets This Statement requires certain types of capital assets to be disclosed separately in the capital assets note disclosures required by Statement 34. Lease assets recognized in accordance with Statement No. 87, Leases, and intangible right-to-use assets recognized in accordance with Statement No. 94, Public-Private and Public-Public Partnerships and Availability Payment Arrangements, should be disclosed separately by major class of underlying asset in the capital as-sets note disclosures. Subscription assets recognized in accordance with Statement No. 96, Subscription-Based Information Technology Arrangements, also should be separately disclosed. In addition, this Statement requires intangible assets other than those three types to be disclosed separately by major class.

This Statement also requires additional disclosures for capital assets held for sale. A capital asset is a capital asset held for sale if (a) the government has decided to pursue the sale of the capital asset and (b) it is probable that the sale will be finalized within one year of the financial statement date. Governments should consider relevant factors to evaluate the likelihood of the capital asset being sold within the established time frame. This Statement requires that capital assets held for sale be evaluated each reporting period. Governments should disclose (1) the ending balance of capital assets held for sale, with separate disclosure for historical cost and accumulated depreciation by major class of asset, and (2) the carrying amount of debt for which the capital assets held for sale are pledged as collateral for each major class of asset. The requirements of this Statement are effective for fiscal years beginning after June 15, 2025, and all reporting periods thereafter.

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106
Section 6, Item # 6.2
City of Wheatland
Notes to the Basic Financial Statements
June 30, 2025
NOTE 2 - CASH AND INVESTMENTS
Cash and investments consisted of the following as of June 30, 2025:

Deposits:

Cash on hand $ 600
Deposits with financial institutions 2,389,242
Total Deposits 2,389,842
Investments:

Local Agency Investment Fund 13,164,238
Certificates of deposit 2,615,160
Total investments 15,779,398
Total cash and investments $ 18,169,240
A. Cash Deposits
The California Government Code requires California banks and savings and loan associations to secure the City's cash deposits by pledging securities as collateral. This Code states that collateral pledged in this manner shall have the effect of perfecting a security interest, and places the City ahead of general creditors of the institution.

The fair value of pledged securities must equal at least 110 percent of the City's cash deposits. California law also allows institutions to secure City deposits by pledging first trust deed mortgage notes that have a value of 150 percent of the City's total cash deposits. Cash deposits insured up to $250,000 per entity, per bank by the Federal Deposit Insurance Corporation (FDIC).

The bank balances before reconciling items totaled $2,292,695 at June 30, 2025 and were different from carrying amounts due to deposits in transit and outstanding checks. The amount uninsured was $2,042,695 which was collateralized by securities held by pledging financial institutions. The City follows the practice of pooling cash and investments of all funds, except for funds required to be held by fiscal agents. Interest income earned on pooled cash and investments is allocated to the various funds based on the period-end cash and investment balances. Interest income from cash and investments with fiscal agents is credited directly to the related fund.

B. Fair Value Measurements
GASB 72 established a hierarchy of inputs to the valuation techniques with three levels:
• Level 1 inputs are quoted prices in active markets for identical assets or liabilities. • Level 2 inputs are quoted market prices for similar assets or liabilities, quoted prices for identical or similar assets or liabilities in markets that are not active, or other than quoted prices that are not observable
• Level 3 inputs are unobservable inputs, such as a property valuation or an appraisal.

C. Investment Policy
Allowable investment instruments are defined in the California Government Code Section 53600, et. seq., as amended. If the Code is further revised to allow additional investments or is changed regarding the limits on certain categories of investments, the City is authorized to conform to these changes, excluding

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107
Section 6, Item # 6.2
City of Wheatland
Notes to the Basic Financial Statements
June 30, 2025
those changes that may be prohibited by this policy. Where the Government Code specifies a percentage limitation for a particular category of investments, that percentage is applicable only at the date of purchase.

The table below identifies the investment types that are authorized by the City’s investment policy and the California Government Code (or the City's investment policy, if more restrictive). Under the provisions of the City's investment policy, and in accordance with California Government Code, the following investments are authorized:

Authorized Investment Type
Maximum
Maturity
Maximum
Percentage of
Portfolio
Maximum
Investment in
One Issuer
US Treasury and Other Government Obligations 5 Years None None Federal Agency Issues 5 Years 25% None
Negotiable Certificates of Deposit 5 Years 30% 5%
Banker's Acceptance 180 Days 40% 5%
Mutual Funds and Money Market Mutual Funds n/a 20% None Commercial Paper 270 Days 25% 5%
Local Agency Investment Fund (LAIF) n/a None $75M
Non-Negotiable Certificates of Deposit 5 Years 20% None D. External Investment Pool
The City's investments with LAIF at June 30, 2025, includes a portion of the pooled funds invested in Structured Notes and Asset-Backed Securities. These investments include the following:

Structured Notes
These are debt securities (other than asset-backed securities) whose cash flow characteristics (coupon rate, redemption amount, or stated maturity) depend upon one or more indices and/or that have embedded forwards or options.

Asset-Backed Securities
The bulk of asset-backed securities are mortgage-backed securities, entitle their purchasers to receive a share of the cash flows from a pool of assets such as principal and interest repayments from a pool of mortgages (such as CMO's) or credit card receivables.

LAIF is not registered with the Securities and Exchange Commission and is not rated. LAIF is overseen by the Local Agency Investment Advisory Board, which consists of five members, in accordance with State statute. The approved investments policy is listed on the LAIF website, located at http://www.treasurer.ca.gov/pmia-laif/.

E. Risk Disclosures
Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Generally, the longer the term of an investment’s maturity, the greater the sensitivity to changes in market interest rates. One of the ways that the City manages its exposure to interest rate risk is by purchasing a combination of shorter term and longer-term investments and by timing cash flows from maturities so that a portion of the portfolio is maturing or coming close to maturity evenly over time as

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108
Section 6, Item # 6.2
City of Wheatland
Notes to the Basic Financial Statements
June 30, 2025
necessary to provide the cash flow and liquidity needed for operations.

Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of an investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. As of June 30, 2025, the City’s investments were in compliance with the ratings required by the City’s investment policy and Government Code.

Concentrations of Credit Risk
The investment policy of the City contains no limitations on the amount that can be invested in any one issuer beyond that stipulated by the California Government Code. There are no investments in any one issuer that represent 5% or more of total City investments required to be disclosed.

Custodial Credit Risk
For an investment, custodial credit risk is the risk that, in the event of the failure of the counterparty, the City will not be able to recover the value of its investments or collateral securities that are in the possession of an outside party. The California Government Code and the City's investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for investments.

With respect to investments, custodial credit risk generally applies only to direct investments in marketable securities. Custodial credit risk does not apply to a local government's indirect investment in securities through the use of mutual funds or government investment pools (such as LAIF).

As of June 30, 2025, the City’s investments had the following maturities:
12 Months or
Less 1-5 years Fair Value
Fair Value
Input Levels Rating
Local Agency Investment Funds $ 13,164,238 $ 13,164,238 - $ n/a n/a Certificates of deposit 992,891 1,622,270 2,615,160 Level 1 Not rated Total Investments $ 14,157,129 $ 1,622,270 $ 15,779,398 Investment Type
NOTE 3 - NOTES RECEIVABLE
Notes receivable consisted of the following as of June 30, 2025:

Notes Interest Balance
Description Receivable Receivable June 30, 2025
Governmental Activities
Special Revenue Funds:

CDBG Loans $ 139,384 $ - $ 139,384
Busioness-type Activities
Enterprise Funds:

Developer Notes 871,034 322,301 1,193,335
Total Notes Receivable $ 1,010,418 $ 322,301 $ 1,332,719

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109
Section 6, Item # 6.2
City of Wheatland
Notes to the Basic Financial Statements
June 30, 2025
CDBG Loans
CDBG loans to assist low-income residents to afford safe and sanitary housing, including improvements to housing; non-interest; principal and interest generally due at maturity or change of home ownership; secured by deeds of trust.

Developer Notes
Notes receivable from developers are for the augmentation of sewer infrastructure to be paid to the City as part of development agreements. Interest on the notes is based on rates that are matched to the Local Agency Investment Fund annually.

NOTE 4 - INTERFUND TRANSACTIONS
Inter-fund Receivables and Payables
Amounts due to or due from other funds reflect inter-fund balances for services rendered or short-term loans expected to be repaid in the next fiscal year. As of June 30, 2025, the City reported the following interfund balances:

Due from Due to
Fund Other Funds Other Funds
General Fund $ 85,009 $ 216,283
Sewer Fund 216,283 -
Total Due From/To $ 301,292 $ 301,292
Transfers In/Out
Transfers from the General Fund to the Lighting and Landscape funds were to fund the General Fund portion of the District’s operating expenses. Transfers from the General Fund to the Gas Tax Fund were to pay for the Maintenance of Effort requirement. Material transfers between Nonmajor funds included $100,000 transferred from the Stormwater Impact Fees Fund to the Stormwater Retention Fund. The following summarizes transfers between funds during the fiscal year ended June 30, 2025:

Fund Transfer in Transfer out
General Fund $ 263,396 $ 113,726
Planning Projects 30,000 40,335
Nonmajor Funds 273,726 413,061
Total Transfers $ 567,122 $ 567,122

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110
Section 6, Item # 6.2
City of Wheatland
Notes to the Basic Financial Statements
June 30, 2025
NOTE 5 - CAPITAL ASSETS
Capital assets for governmental activities consisted of the following as of June 30, 2025:

Balance Deletions/ Balance
Governmental activities: July 01, 2024 Additions Transfers Adjustments June 30, 2025 Non-depreciable:

Land $ 86,063 $ - $ - $ - 86,063 $
Total Non-Depreciable 86,063 - - 86,063 -
Depreciable:

Buildings and improvements 3,951,469 40,762 - 3,992,231 - Infrastructure 5,166,001 100,000 - 5,266,001 -
Vehicles 823,155 37,915 - 861,070 -
Machinery and equipment 372,239 - - 372,239 -
Total Depreciable 10,312,864 178,677 - 10,491,541 -
Less Accumulated Depreciation for:

Buildings and improvements (2,304,309) (131,810) - (2,436,119) - Infrastructure (2,785,605) (253,850) - (3,039,455) -
Vehicles (625,358) (65,933) - (691,291) -
Machinery and equipment (296,216) (26,465) - (322,681) - Total Accumulated Depreciation (6,011,488) (478,058) - (6,489,546) - Total Depreciable Capital Assets - Net 4,301,376 (299,381) - 4,001,995 - Total Capital Assets - Net $ 4,387,439 $ (299,381) $ - $ - 4,088,058 $ Depreciation expense was charged to governmental activities as follows:

General Government $ 59,758
Public Safety 239,028
Public Works 59,757
Community Development 59,758
Parks and Recreation 59,757
Total depreciation expense $ 478,058

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111
Section 6, Item # 6.2
City of Wheatland
Notes to the Basic Financial Statements
June 30, 2025
Capital assets for business-type activities consisted of the following as of June 30, 2025:

Balance Deletions/ Balance
Water Fund July 01, 2024 Additions Transfers Adjustments June 30, 2025 Non-depreciable:

Land $ 16,969 $ - $ - $ - 16,969 $
Construction in rogress 975,923 93,785 - 1,069,708 -
Total Non-Depreciable 992,892 93,785 - 1,086,677 -
Depreciable:

Buildings and improvements 110,633 - - 110,633 -
Infrastructure 5,019,130 - - 5,019,130 -
Vehicles 45,354 - - 45,354 -
Machinery and equipment 421,843 - - 421,843 -
Total Depreciable 5,596,960 - - 5,596,960 -
Less Accumulated Depreciation for:

Buildings and improvements (85,041) (5,882) - (90,923) - Infrastructure (3,111,067) (119,250) - (3,230,317) -
Vehicles (31,942) (3,832) - (35,774) -
Machinery and equipment (396,117) (9,599) - (405,716) - Total Accumulated Depreciation (3,624,167) (138,563) - (3,762,730) - Total Depreciable Capital Assets - Net 1,972,793 (138,563) - 1,834,230 - Total Capital Assets - Net $ 2,965,685 $ (44,778) $ - $ - 2,920,907 $ Balance Deletions/ Balance
Sewer Fund July 01, 2024 Additions Transfers Adjustments June 30, 2025 Non-depreciable:

Land $ 16,969 $ - $ - $ - 16,969 $
Construction in rogress 4,652,811 1,152,345 - 5,805,156 - Total Non-Depreciable 4,669,780 1,152,345 - 5,822,125 - Depreciable:

Buildings and improvements 110,633 - - 110,633 -
Infrastructure 5,759,698 23,570 - 5,783,268 -
Vehicles 31,867 - - 31,867 -
Machinery and equipment 332,474 - - 332,474 -
Total Depreciable 6,234,672 23,570 - 6,258,242 -
Less Accumulated Depreciation for:

Buildings and improvements (85,039) (5,882) - (90,921) - Infrastructure (4,769,630) (216,778) - (4,986,408) -
Vehicles (18,455) (3,832) - (22,287) -
Machinery and equipment (324,924) (1,678) - (326,602) - Total Accumulated Depreciation (5,198,048) (228,170) - (5,426,218) - Total Depreciable Capital Assets - Net 1,036,624 (204,600) - 832,024 - Total Capital Assets - Net $ 5,706,404 $ 947,745 $ - $ - 6,654,149 $ Depreciation expense was charged to business-type activities as follows:

Water $ 138,563
Sewer 228,170
Total depreciation expense $ 366,733

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112
Section 6, Item # 6.2
City of Wheatland
Notes to the Basic Financial Statements
June 30, 2025
NOTE 6 - NONCURRENT LIABILITIES
The City's noncurrent liabilities consisted of the following as of June 30, 2025:

Balance Balance Due Within
Description July 01, 2024 Additions Repayments June 30, 2025 One Year Governmental Activities:

Compensated Absences $ 131,998 $ 39,609 $ (39,599) $ 132,008 $ 52,803 Total Governmental Activities Debt $ 131,998 $ 39,609 $ (39,599) $ 132,008 $ 52,803 Business-type Activities:

Water Fund:

Compensated Absences $ 34,532 $ 6,052 $ (10,360) $ 30,224 12,090 Direct Borrowing:

Water Revenue Refunding Bonds (2019 B) 1,950,000 (75,000) - 1,875,000 80,000 Premium 218,323 (9,492) - 208,831 9,492
Total Water Fund 2,202,855 6,052 (94,852) 2,114,055 101,582 Sewer Fund:

Compensated Absences 32,307 6,224 $ (9,692) 28,839 11,536 Note Payable 2,451,364 848,636 3,300,000 - -
Direct Borrowing:

Wastewater Revenue Refunding Bonds (2019 A) 2,870,000 (80,000) - 2,790,000 85,000 Premium 236,476 (13,137) - 223,339 13,137
Total Sewer Fund 5,590,147 854,860 (102,829) 6,342,178 109,673 Total Business-type Activities Debt 7,793,002$ $ 860,912 $ (197,681) 8,456,233$ $ 211,255 Compensated Absences
Compensated absences in governmental activities have been paid from the General Fund. Compensated absences in business-type activities have been paid from the Water and Sewer Funds.

Water Fund - Revenue Refunding Bonds 2019 series B
On December 1, 2019, The City issued Revenue Refunding Bonds 2019 series B, (the “Bonds”) in the amount of $2,210,000 to refund certificates of participation from the United States Department of Agriculture. The bonds bear interest between 3% and 4% with scheduled semiannual debt service payments due from May 1, 2021 through May 1, 2042. The City's Water Fund charges for services were pledged as the specific revenue source for the repayment of the Bonds.

The following summarizes the City’s debt service requirements:

Fiscal Year Ending: Principal Interest Total
2026 $ 80,000 $ 72,650 $ 152,650
2027 85,000 69,450 154,450
2028 85,000 66,050 151,050
2029 90,000 62,650 152,650
2030 95,000 59,050 154,050
2031-2035 525,000 236,250 761,250
2036-2040 630,000 133,000 763,000
2041-2042 285,000 17,200 302,200
Total $ 1,875,000 $ 716,300 $ 2,591,300

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113
Section 6, Item # 6.2
City of Wheatland
Notes to the Basic Financial Statements
June 30, 2025
Note Payable
On July 7, 2020, the City entered into a grant and loan agreement with the Yuba County Water Agency for funding to design and build wastewater system improvements, that service parts of the City and connect to the Olivehurst Public Utilities District. The agreement was amended on October 18, 2022. The grant totaled $1,300,000 and the loan was not to exceed $3,300,000 with repayment required once work on the project is completed. The repayment structure and schedule will be determined at the time of project completion. The City has drawn $3,300,000 in funding from the loan and the project was still in progress as of June 30, 2025.

Wastewater Fund - Revenue Refunding Bonds 2019 Series A On December 1, 2019, The City issued Revenue Refunding Bonds 2019 series A (the “Bonds”), in the amount of $3,245,000 to refund certificates of participation from the United States Department of Agriculture. The bonds bear interest between 3% and 4% with scheduled semiannual debt service payments due from May 1, 2020 through May 1, 2047. The City's Sewer Fund charges for services were pledged as the specific revenue source for the repayment of the Bonds.

The following summarizes the City’s debt service requirements:

Fiscal Year Ending: Principal Interest Total
2026 $ 85,000 $ 103,663 $ 188,663
2027 90,000 100,263 190,263
2028 90,000 96,663 186,663
2029 95,000 93,063 188,063
2030 100,000 89,263 189,263
2031-2035 550,000 384,310 934,310
2036-2040 650,000 288,888 938,888
2041-2045 775,000 166,000 941,000
2046-2048 355,000 21,400 376,400
Total $ 2,790,000 $ 1,343,513 $ 4,133,513
NOTE 7 - DEFICIT FUND BALANCES
As of June 30, 2025, the city reported a deficit fund balance of $36,428 in the Heritage Oaks East CFD 2015-2 Fund, $41,600 in the Public Meeting Facilities Impact Fees Fund, and $320 in the Selective Traffic Enforcement Program Fund. These deficits are expected to be reduced by future revenues and transfers from other funds.

NOTE 8 - RISK MANAGEMENT AND JOINT VENTURES
California Intergovernmental Risk Authority (CIRA)
The City is self-insured for the first $5,000 on each general liability claim. The City has a $5,000 selfinsured retention for workers' compensation liability claims. The insurance coverage in excess of the self-insured amount is provided by the California Intergovernmental Risk Authority (CIRA), a public entity risk pool currently operating as a common risk management and insurance program for 50 California cities, up to a limit of $1,000,000 for general liability and $500,000 for workers' compensation.

The City pays an annual premium to the pool for its excess general liability insurance coverage. The agreement for formation of the CIRA provides that the pool will be self-sustaining through member

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114
Section 6, Item # 6.2
City of Wheatland
Notes to the Basic Financial Statements
June 30, 2025
premiums. Losses that exceed $1,000,000 for general liability are covered via PRISM up to $40,000,000 and commercial insurance coverage through Safety National and Gray Insurance for excess workers' compensation up to statutory limits. The City is self-insured for the first $250,000; $1,000,000 is provided by the Employment Risk Management Authority (ERMA); and excess coverage up to $50,000,000 is provided by PRISM. In addition, the City purchases crime insurance coverage in the amount of $1,000,000 with a $2,500 deductible. The fidelity coverage is group-purchased through the Authority.

Premiums are paid annually and are not subject to retroactive adjustments. Claims, expenditures and liabilities are reported when it is probable that a loss has occurred and the amount of that loss can be reasonably estimated. These losses include an estimate of claims that have been incurred but not reported.

The City funds all claims payable, including those incurred but not reported, in the yearly deposit it pays to CIRA, except for its self-insured retention.

CIRA publishes its own financial report each year, which can be obtained from https://cira-jpa.org/aboutcira/financials/.

There were no material unpaid and uninsured claims outstanding at the beginning or end of the last two fiscal years. Settlements have not exceeded insurance in the past three fiscal years.

Wheatland Fire Authority
The City of Wheatland and the Plumas Brophy Fire District created a Joint Powers Authority called the Wheatland Fire Authority. Its purpose is to serve the City of Wheatland, whether developed or undeveloped and surrounding unincorporated areas as a joint firefighting organization.

NOTE 9 - COMMITMENTS AND CONTINGENCIES
Litigation
The City is subject to certain matters of litigation that may arise in the normal course of conducting City business. City management believes, based upon consultation with legal counsel, that these cases, in the aggregate, are not expected to result in a material adverse financial impact on the City. Additionally, City management believes that the City's insurance programs are sufficient to cover any potential losses should an unfavorable outcome materialize.

Federal and State Grant Programs
The City participates in federal and state grant programs. These programs are audited by the City's independent accountants if required by and in accordance with the provisions of the Uniform Guidance and applicable State requirements. Expenditures which may be disallowed, if any, by the granting agencies, cannot be determined at this time. The City expects such amounts, if any, to be immaterial.

NOTE 10 - PENSION
The employees of the City accumulate retirement benefits through a defined contribution plan with the MissionSquare Retirement Corporation. The City makes bi-weekly contributions to a 401(a) plan amounting to 6% (General Employees) or 7% (Public Safety Employees) of the employee's base salary. A matching 3% contribution is required from the employee. Employees are 100% vested (employer portion) at five years of service, except for those employees over 50 years old who are fully vested from the month of employment. The plan is administered and held in trust for the exclusive benefit of participants and are not assets of the City. The balance at June 30, 2025 is $1,860,236. The City does not offer other postemployment benefits.

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115
Section 6, Item # 6.2
City of Wheatland
Notes to the Basic Financial Statements
June 30, 2025
NOTE 11 - INTERGOVERNMENTAL GRANT REVENUE
During the fiscal year ended June 30, 2025, the City received a Sate of California Home Program Grant from the U.S. Department of Housing and Community Development (HDC) in the amount of $5,688,142.

The grant was awarded to support the development of affordable housing. As of year-end, $3,485,698 of the grant had been expended for eligible project costs.

NOTE 12 – DEFERRED INFLOWS OF RESOURCES
In addition to liabilities, the statement of net position and balance sheet reports a separate section for deferred inflows of resources. This separate financial statement element, deferred inflow of resources, represents an acquisition of net assets that applies to a future period and so will not be recognized as revenue until that time. Deferred inflow of resources is reported in the government-wide and proprietary fund statements of net position.

The City entered into a loan agreement with Wheatland Senior Associates LLP. The agreement defers $650,000 in fees required to be paid for construction of a senior apartment complex located on First Street in Wheatland. The loan is evidenced by a fifty-five (55) year note bearing 3% simple interest that began on May 1, 2025. Annual payments on the note will be paid from 50% of residual receipts, if any, until the loan plus interest is paid in full. Residual receipts is the amount by which gross revenue exceeds annual operating expenses for the development. On May 2, 2080, all unpaid principal and interest is due and payable.

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Section 6, Item # 6.2

REQUIRED SUPPLEMENTARY

INFORMATION

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117
Section 6, Item # 6.2
City of Wheatland
Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual (GAAP Basis)
General Fund
For the Year Ended June 30, 2025
Variance with
Budgeted Amounts Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Taxes and assessments $ 2,369,414 $ 2,369,414 $ 2,303,356 $ (66,058) Licenses and permits 48,400 48,400 49,249 849
Fines and forfeitures 5,000 5,000 9,820 4,820
Charges for services 101,440 101,440 147,853 46,413
Intergovernmental 151,500 70,500 42,990 (27,510)
Use of money and property 167,100 167,100 200,437 33,337 Other revenue 75,000 75,000 24,401 (50,599)
Total Revenues 2,917,854 2,836,854 2,778,106 (58,748)

EXPENDITURES
Current:

General government 350,811 490,301 523,710 (33,409)
Public safety 1,900,854 1,622,180 1,533,375 88,805
Public works 97,531 82,012 100,294 (18,282)
Community development 278,807 258,257 209,136 49,121
Parks and recreation 100,451 101,261 149,894 (48,633)
Capital outlay - - 78,677 (78,677)
Total Expenditures 2,728,454 2,554,011 2,595,086 (41,075) Excess (Deficiency) of Revenues over Expenditures 189,400 282,843 183,020 (99,823)

OTHER FINANCING SOURCES (USES)
Transfers in 305,392 305,392 263,396 (41,996)
Transfers out (238,726) (238,726) (113,726) 125,000
Total Other Financing Sources (Uses) 66,666 66,666 149,670 83,004 Net Change in Fund Balance 256,066 349,509 332,690 (16,819) Fund Balance Beginning 2,789,164 2,789,164 2,789,164 -
Fund Balance Ending $ 3,045,230 $ 3,138,673 $ 3,121,854 $ (16,819) The annual budget adopted by the City Council provides for the general operation of the City. It includes proposed expenditures and the means of financing them.

Budgets for the General and Special Revenue Funds are adopted on a basis substantially consistent with the accounting principles generally accepted in the United States of America (US GAAP). Accordingly, actual revenues and expenditures can be compared with the related budgeted amounts without any significant reconciling items.

Additional information concerning the General Budget policies is explained more thoroughly in Note 1 of the Notes to the Basic Financial Statements. Expenditures in excess of appropriations were covered by budgets in other objects/functions or beginning fund balance.

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118
Section 6, Item # 6.2
City of Wheatland
Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual (GAAP Basis)
Pool Operations Fund
For the Year Ended June 30, 2025
Variance with
Budgeted Amounts Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Use of money and property $ 20,000 $ 20,000 $ 50,568 $ 30,568 Total Revenues 20,000 20,000 50,568 30,568
Net Change in Fund Balance 20,000 20,000 50,568 30,568
Fund Balance Beginning 1,092,978 1,092,978 1,092,978 -
Fund Balance Ending $ 1,112,978 $ 1,112,978 $ 1,143,546 $ 30,568 The annual budget adopted by the City Council provides for the general operation of the City. It includes proposed expenditures and the means of financing them.

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119
Section 6, Item # 6.2
City of Wheatland
Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual (GAAP Basis)
Development Impact Fund
For the Year Ended June 30, 2025
Variance with
Budgeted Amounts Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Development impact fees $ - $ - $ 630,886 $ 630,886
Use of money and property 10,000 40,000 112,438 72,438
Total Revenues 10,000 40,000 743,324 703,324
Net Change in Fund Balance 10,000 40,000 743,324 703,324 Fund Balance Beginning 2,023,479 2,023,479 2,023,479 -
Fund Balance Ending $ 2,033,479 $ 2,063,479 $ 2,766,803 $ 703,324 The annual budget adopted by the City Council provides for the general operation of the City. It includes proposed expenditures and the means of financing them.

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SUPPLEMENTARY INFORMATION

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Section 6, Item # 6.2
City of Wheatland
Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual (GAAP Basis)
Planning Projects Fund
For the Year Ended June 30, 2025
Variance with
Budgeted Amounts Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Charges for services $ - $ - $ 204,397 $ 204,397
Intergovernmental 250,000 250,000 3,569,238 3,319,238
Use of money and property 75 75 163 88
Other revenue - - 167,480 167,480
Total Revenues 250,075 250,075 3,941,278 3,691,203

EXPENDITURES
Current:

Public works 280,000 280,000 202,319 77,681
Community development - - 3,719,805 (3,719,805)
Total Expenditures 280,000 280,000 3,922,124 (3,642,124) Excess (Deficiency) of Revenues over Expenditures (29,925) (29,925) 19,154 49,079

OTHER FINANCING SOURCES (USES)
Transfers in - - 30,000 30,000
Transfers out - - (40,335) (40,335)
Total Other Financing Sources (Uses) - - (10,335) (10,335) Net Change in Fund Balance (29,925) (29,925) 8,819 38,744 Fund Balance Beginning 83,303 83,303 83,303 -
Fund Balance Ending $ 53,378 $ 53,378 $ 92,122 $ 38,744 The City’s Planning Project Fund includes $3,550,904 in community development revenues and expenditures. This amount reflects the City’s agreement with the State of California Housing and Community Development Department to act as a pass through for grant funds used to construct affordable senior housing in the City. The housing development is owned and operated by Wheatland Senior Associates, a California Limited Partnership.

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124
Section 6, Item # 6.2

NONMAJOR GOVERNMENTAL FUNDS
Special Revenue Funds
Gas Tax Fund
This fund accounts for the City's share of gas tax monies received from the State and expenses related to maintaining the City's road system.

SB1 Fund
This fund accounts for the City's share of SB1 monies received from the State and expenses related to maintaining the City's road system.

Transportation Development Fund
This fund accounts for sales tax monies allocated to the City through the Sacramento Area Council of Governments and expenses related to transit operations and local street, roadway, bicycle, and pedestrian projects.

CDBG 1989 Loan Fund
This fund accounts for loans issued to low-income Wheatland homeowners for home repairs.

CDBG 1990 Loan Fund
This fund accounts for loans issued to low-income Wheatland homeowners for home repairs.

Economic Development Fund
This fund accounts for revenues and expenses associated with the creation and enhancement of job growth and the promotion of business development and stability.

Bear River Impact Fees Fund
This fund accounts for fees imposed on new development to offset the costs of Levee upgrades and maintenance that were necessary to mitigate the effects of new development projects.

Regional Bypass Impact Fees Fund
This fund accounts for fees imposed on new development to offset the costs of providing public infrastructure, improvements and facilities that are necessary to mitigate the effects of new development projects. This fee has been replaced with a County fee accounted for by the Sutter Yuba Transportation Improvement Authority.

General Plan Update Impact Fees Fund
This fund accounts for fees imposed on new development to offset the costs of general plan updates that are necessary to mitigate the effects of new development projects.

Storm Drainage Impact Fees Fund
This fund accounts for fees imposed on new development to offset the costs of constructing additional storm drainage that are necessary to mitigate the effects of new development projects.

Road Circulation Impact Fees Fund
This fund accounts for fees imposed on new development to offset the costs road circulation improvements that are necessary to mitigate the effects of new development projects.

City Hall Facilities Impact Fees Fund
This fund accounts for fees imposed on new development to offset the costs of City Hall facility upgrades and maintenance that are necessary to mitigate the effects of new development projects.

Vehicle and Equipment Impact Fees Fund
This fund accounts for fees imposed on new development to offset the costs of providing for additional vehicles and equipment that are necessary to mitigate the effects of new development projects.

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125
Section 6, Item # 6.2

NONMAJOR GOVERNMENTAL FUNDS
Public Works Facilities Impact Fees Fund
This fund accounts for fees imposed on new development to offset the costs of providing additional public works facilities that are necessary to mitigate the effects of new development projects.

Law Enforcement Facilities Impact Fees Fund
This fund accounts for fees imposed on new development to offset the costs of providing additional law enforcement facilities that are necessary to mitigate the effects of new development projects.

Fire Department Facilities Impact Fees Fund
This fund accounts for fees imposed on new development to offset the costs of providing additional fire facilities that are necessary to mitigate the effects of new development projects.

Parkland Facilities Impact Fees Fund
This fund accounts for fees imposed on new development to offset the costs of providing additional park facilities that are necessary to mitigate the effects of new development projects.

Public Meeting Facilities Impact Fees Fund
This fund accounts for fees imposed on new development to offset the costs of providing additional public meeting facilities that are necessary to mitigate the effects of new development projects.

SLES Fund
This fund accounts for revenues and expenditure associated with Supplemental Law Enforcement Services funding from the State of California which provides for local law enforcement services.

Pumpkin Patch Joint Admissions Fund
This fund accounts for Admission Fee revenues received from an annual agricultural entertainment event and expenses for enhanced safety, signage and traffic control required during the event.

Wheatland Community Gardens Fund
This fund accounts for annual revenue from leased garden plots and expenses associated with providing operational oversight.

Ryantown LLD Fund
This fund accounts for revenues received from benefitted parcels within a specific District and expenses related to the cost of maintaining streetlights and common area improvements.

Park Place LLD Fund
This fund accounts for revenues received from benefitted parcels within a specific District and expenses related to the cost of maintaining streetlights and common area improvements.

Wheatland Public Services CFD 2015-1 Fund
This fund accounts for assessment revenue received from benefitted properties within a specific District and expenses related to the cost of providing public services and maintenance, operations, and replacement of public infrastructure within the District.

Heritage Oaks East CFD 2015-2 Fund
This fund accounts for assessment revenue received from benefitted properties within a specific District and expenses related to the cost of providing public services and maintenance, operations, and replacement of public infrastructure within the District.

Agricultural Production Standards Fund
This fund accounts for revenue and expenses associated with a funding agreement with the Bear River Walnut Ranch to create zoning protections and citywide standards for agricultural production operations.

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126
Section 6, Item # 6.2

NONMAJOR GOVERNMENTAL FUNDS
COVID-19 Fund
This fund accounts for revenues and expenses associated with grant funding received under the Coronavirus Aid, Relief, and Economic Security (CARES) Act to assist with expenses incurred due to the public health emergency and response to COVID-19.

First Street Senior Housing Fund
This fund accounts for revenue and expenses associated with planning and administration of a new senior housing project.

Selective Traffic Enforcement Program Grant Fund
This fund accounts for revenue and expenses associated with implementing strategies to reduce the number of persons killed and injured in crashes involving alcohol and other primary crash factors.

Cannabis Grant Fund
This fund accounts for revenue and expenses associated with a grant to educate, prevent, and enforce laws related to driving under the influence of alcohol and other drugs.

Capital Projects Funds
General Plan Update Fund
This fund accounts for revenue and expenses associated with updating the City’s General Plan.

Corporation Yard Sinkhole Fund
This fund accounts for revenue and expenses associated with repair of the sinkhole at the City's corporation yard.

Stormwater Retention Basin and Pumps Fund
This fund accounts for revenue and expenses associated with the first phase of the design and construction of a stormwater retention basin and pumps.

Sidewalk ADA Accessibility Fund
This fund accounts for the revenue and expenses associated with repair and replacement of various sidewalks throughout the City.

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127
Section 6, Item # 6.2
City of Wheatland
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2025
Transportation CDBG CDBG
Gas Tax SB1 Development 1989 Loan 1990 Loan
Fund Fund Fund Fund Fund
ASSETS
Cash and investments $ 119,189 $ 341,512 $ 16,364 $ - $ - Accounts receivable 26,600 8,904 12,630 - -
Notes receivable - - - 61,948 77,436
Total assets $ 145,789 $ 350,416 $ 28,994 $ 61,948 $ 77,436

LIABILITIES AND FUND BALANCES
Liabilities:

Accounts payable $ 9,435 $ - $ 12,630 $ - $ -
Accrued liabilities 1,476 - - - -
Deposits - - - - -
Due to other funds - - - - -
Total liabilities 10,911 - 12,630 - -
Deferred Inflows of Resources:

Unavailable revenue - - - - -
Fund Balances:

Restricted:

Housing - - - 61,948 77,436
Public safety - - - - -
Public works 134,878 350,416 16,364 - -
Community development - - - - -
Parks and recreation - - - - -
Capital projects - - - - -
Committed:

Unassigned - - - - -
Total fund balances 134,878 350,416 16,364 61,948 77,436 Total liabilities and fund balances $ 145,789 $ 350,416 $ 28,994 $ 61,948 $ 77,436 Continued
Special Revenue Funds

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128
Section 6, Item # 6.2
City of Wheatland
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2025
ASSETS
Cash and investments
Accounts receivable
Notes receivable
Total assets

LIABILITIES AND FUND BALANCES
Liabilities:

Accounts payable
Accrued liabilities
Deposits
Due to other funds
Total liabilities
Deferred Inflows of Resources:

Unavailable revenue
Fund Balances:

Restricted:

Housing
Public safety
Public works
Community development
Parks and recreation
Capital projects
Committed:

Unassigned
Total fund balances
Total liabilities and fund balances
Regional General Storm
Economic Bear River Bypass Plan Update Drainage
Development Impact Fees Impact Fees Impact Fees Impact Fees Fund Fund Fund Fund Fund
$ 3,323 $ 9,515 $ 20,739 37,536 $ 164,764
22,868 - - - 110,077
- - - - -
$ 26,191 $ 9,515 $ 20,739 $ 37,536 $ 274,841
$ 2,000 $ - $ - $ - $ -
- - - - -
- - - - -
- - - - -
2,000 - - - -
- - - - 110,077
- - - - -
- - - - -
- - - - -
24,191 9,515 20,739 37,536 164,764
- - - - -
- - - - -
- - - - -
24,191 9,515 20,739 37,536 164,764
$ 26,191 $ 9,515 $ 20,739 $ 37,536 $ 274,841
Continued
Special Revenue Funds

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129
Section 6, Item # 6.2
City of Wheatland
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2025
ASSETS
Cash and investments
Accounts receivable
Notes receivable
Total assets

LIABILITIES AND FUND BALANCES
Liabilities:

Accounts payable
Accrued liabilities
Deposits
Due to other funds
Total liabilities
Deferred Inflows of Resources:

Unavailable revenue
Fund Balances:

Restricted:

Housing
Public safety
Public works
Community development
Parks and recreation
Capital projects
Committed:

Unassigned
Total fund balances
Total liabilities and fund balances
Law
Road City Hall Vehicle and Public Works Enforcement
Circulation Facilities Equipment Facilities Facilities
Impact Fees Impact Fees Impact Fees Impact Fees Impact Fees Fund Fund Fund Fund Fund
$ 843,752 $ 250,203 $ 9,430 $ 43,963 $ 66,728
- 25,100 25,100 25,098 34,384
- - - - -
$ 843,752 $ 275,303 $ 34,530 $ 69,061 $ 101,112
$ - $ - $ - $ - $ -
- - - - -
- - - - -
- - - - -
- - - - -
- 25,100 25,100 25,099 34,384
- - - - -
- - - - 66,728
- - - 43,962 -
843,752 250,203 9,430 - -
- - - - -
- - - - -
- - - - -
843,752 250,203 9,430 43,962 66,728
$ 843,752 $ 275,303 $ 34,530 $ 69,061 $ 101,112
Continued
Special Revenue Funds

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130
Section 6, Item # 6.2
City of Wheatland
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2025
ASSETS
Cash and investments
Accounts receivable
Notes receivable
Total assets

LIABILITIES AND FUND BALANCES
Liabilities:

Accounts payable
Accrued liabilities
Deposits
Due to other funds
Total liabilities
Deferred Inflows of Resources:

Unavailable revenue
Fund Balances:

Restricted:

Housing
Public safety
Public works
Community development
Parks and recreation
Capital projects
Committed:

Unassigned
Total fund balances
Total liabilities and fund balances
Fire Public
Department Parkland Meeting Pumpkin
Facilities Facilities Facilities Patch Joint
Impact Fees Impact Fees Impact Fees SLES Admissions
Fund Fund Fund Fund Fund
$ 63,315 $ 439,394 $ - $ 21,090 $ 88,416
- 243,644 93,490 - -
- - - - -
$ 63,315 $ 683,038 $ 93,490 $ 21,090 $ 88,416
$ - $ - $ - $ - $ 345
- - - - -
- - - - -
- - 41,601 - -
- - 41,601 - 345
- 243,644 93,489 - -
- - - - -
63,315 - - 21,090 -
- - - - -
- - - - -
- 439,394 - - 88,071
- - - - -
- - (41,600) - -
63,315 439,394 (41,600) 21,090 88,071
$ 63,315 $ 683,038 $ 93,490 $ 21,090 $ 88,416
Continued
Special Revenue Funds

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131
Section 6, Item # 6.2
City of Wheatland
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2025
ASSETS
Cash and investments
Accounts receivable
Notes receivable
Total assets

LIABILITIES AND FUND BALANCES
Liabilities:

Accounts payable
Accrued liabilities
Deposits
Due to other funds
Total liabilities
Deferred Inflows of Resources:

Unavailable revenue
Fund Balances:

Restricted:

Housing
Public safety
Public works
Community development
Parks and recreation
Capital projects
Committed:

Unassigned
Total fund balances
Total liabilities and fund balances
Wheatland Wheatland Heritage
Community Ryantown Park Place Public Services Oaks East Gardens LLD LLD CFD 2015-1 CFD 2015-2
Fund Fund Fund Fund Fund
$ 18,164 $ 18,447 $ - $ 157,142 $ -
- 34,159 22,310 71,369 -
- - - - -
$ 18,164 $ 52,606 $ 22,310 $ 228,511 $ -
$ 8 $ 2,870 $ 3,020 $ 3,406 $ -
- 689 689 1,589 -
300 - - - -
- - 6,660 - 36,428
308 3,559 10,369 4,995 36,428
- - - - -
- - - - -
- - - - -
- - - - -
- 49,047 11,941 223,516 -
17,856 - - - -
- - - - -
- - - - (36,428)
17,856 49,047 11,941 223,516 (36,428)
$ 18,164 $ 52,606 $ 22,310 $ 228,511 $ -
Continued
Special Revenue Funds

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132
Section 6, Item # 6.2
City of Wheatland
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2025
ASSETS
Cash and investments
Accounts receivable
Notes receivable
Total assets

LIABILITIES AND FUND BALANCES
Liabilities:

Accounts payable
Accrued liabilities
Deposits
Due to other funds
Total liabilities
Deferred Inflows of Resources:

Unavailable revenue
Fund Balances:

Restricted:

Housing
Public safety
Public works
Community development
Parks and recreation
Capital projects
Committed:

Unassigned
Total fund balances
Total liabilities and fund balances
Selective
Agricultural First Street Traffic
Production Senior Enforcement Cannabis
Standards COVID-19 Housing Program Grant
Fund Fund Fund Fund Fund
$ 13,000 $ - $ 28,400 $ - $ -
- - - - -
- - - - -
$ 13,000 $ - $ 28,400 $ - $ -
$ - $ - $ 88 $ - $ -
- - - - -
13,000 - 28,312 - -
- - - 320 -
13,000 - 28,400 320 -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - (320) -
- - - (320) -
$ 13,000 $ - $ 28,400 $ - $ -
Continued
Special Revenue Funds

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133
Section 6, Item # 6.2
City of Wheatland
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2025
ASSETS
Cash and investments
Accounts receivable
Notes receivable
Total assets

LIABILITIES AND FUND BALANCES
Liabilities:

Accounts payable
Accrued liabilities
Deposits
Due to other funds
Total liabilities
Deferred Inflows of Resources:

Unavailable revenue
Fund Balances:

Restricted:

Housing
Public safety
Public works
Community development
Parks and recreation
Capital projects
Committed:

Unassigned
Total fund balances
Total liabilities and fund balances
Stormwater
General Corporation Retention Sidewalk Total
Plan Yard Basin and ADA Nonmajor
Update Sinkhole Pumps Accessibility Governmental
Fund Fund Fund Fund Funds
$ 176,562 $ - $ 100,000 $ 60,000 $ 3,110,948
100,000 - - - 855,733
- - - - 139,384
$ 276,562 $ - $ 100,000 $ 60,000 $ 4,106,065
$ 7,240 $ - $ - $ - $ 41,042
- - - - 4,443
- - - - 41,612
- - - - 85,009
7,240 - - - 172,106
- - - - 556,893
- - - - 139,384
- - - - 151,133
- - - - 545,620
- - - - 1,644,634
- - - - 545,321
269,322 - 100,000 60,000 429,322
- - - - (78,348)
269,322 - 100,000 60,000 3,377,066
$ 276,562 $ - $ 100,000 $ 60,000 $ 4,106,065
Concluded
Capital Projects Funds

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134
Section 6, Item # 6.2
City of Wheatland
Combining Statement of Revenues, Expenditures
and Changes in Fund Balances
Nonmajor Governmental Funds
For the Year Ended June 30, 2025
Transportation CDBG CDBG
Gas Tax SB1 Development 1989 Loan 1990 Loan
Fund Fund Fund Fund Fund

REVENUES
Taxes and assessments $ 111,592 $ 96,419 $ - $ - $ -
Charges for services - - - - -
Developer impact fees - - - - -
Intergovernmental 17,148 - - - -
Use of money and property 5,587 13,413 1,726 - 72
Other revenue - - 50,407 - -
Total Revenues 134,327 109,832 52,133 - 72

EXPENDITURES
Current:

Public safety - - - - -
Public works 181,213 1,000 50,407 - -
Community development - - - - -
Parks and recreation - - - - -
Capital outlay - - - - -
Total Expenditures 181,213 1,000 50,407 - -
Excess (Deficiency) of Revenues over Expenditures (46,886) 108,832 1,726 - 72

OTHER FINANCING SOURCES (USES)
Transfers in 75,290 - - - -
Transfers out - (30,000) (60,000) - (3,061)
Total Other Financing Sources (Uses) 75,290 (30,000) (60,000) - (3,061) Net Change in Fund Balances 28,404 78,832 (58,274) - (2,989) Fund Balances Beginning 106,474 271,584 74,638 61,948 80,425 Fund Balances Ending $ 134,878 $ 350,416 $ 16,364 $ 61,948 $ 77,436 Continued
Special Revenue Funds

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135
Section 6, Item # 6.2
City of Wheatland
Combining Statement of Revenues, Expenditures
and Changes in Fund Balances
Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES
Taxes and assessments
Charges for services
Developer impact fees
Intergovernmental
Use of money and property
Other revenue
Total Revenues

EXPENDITURES
Current:

Public safety
Public works
Community development
Parks and recreation
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
Regional General Storm
Economic Bear River Bypass Plan Update Drainage
Development Impact Fees Impact Fees Impact Fees Impact Fees Fund Fund Fund Fund Fund
$ 31,457 $ - $ - $ - $ -
- - - - -
- 20,940 - - 4,699
- - - - -
- (431) 912 1,652 9,025
- - - - -
31,457 20,509 912 1,652 13,724
- - - - -
- - - - -
28,675 - - - -
- - - - -
- - - - -
28,675 - - - -
2,782 20,509 912 1,652 13,724
- - - - -
- - - - (100,000)
- - - - (100,000)
2,782 20,509 912 1,652 (86,276)
21,409 (10,994) 19,827 35,884 251,040
$ 24,191 $ 9,515 $ 20,739 $ 37,536 $ 164,764
Continued
Special Revenue Funds

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136
Section 6, Item # 6.2
City of Wheatland
Combining Statement of Revenues, Expenditures
and Changes in Fund Balances
Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES
Taxes and assessments
Charges for services
Developer impact fees
Intergovernmental
Use of money and property
Other revenue
Total Revenues

EXPENDITURES
Current:

Public safety
Public works
Community development
Parks and recreation
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
Law
Road City Hall Vehicle and Public Works Enforcement
Circulation Facilities Equipment Facilities Facilities
Impact Fees Impact Fees Impact Fees Impact Fees Impact Fees Fund Fund Fund Fund Fund
$ - $ - $ - $ - $ -
- - - - -
273,996 434 47 198 417
- - - - -
27,199 10,992 413 1,926 2,919
- - - - -
301,195 11,426 460 2,124 3,336
- - - - -
- - - - -
- - - - -
- - - - -
100,000 - - - -
100,000 - - - -
201,195 11,426 460 2,124 3,336
- - - - -
- - - - -
- - - - -
201,195 11,426 460 2,124 3,336
642,557 238,777 8,970 41,838 63,392
$ 843,752 $ 250,203 $ 9,430 $ 43,962 $ 66,728
Continued
Special Revenue Funds

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137
Section 6, Item # 6.2
City of Wheatland
Combining Statement of Revenues, Expenditures
and Changes in Fund Balances
Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES
Taxes and assessments
Charges for services
Developer impact fees
Intergovernmental
Use of money and property
Other revenue
Total Revenues

EXPENDITURES
Current:

Public safety
Public works
Community development
Parks and recreation
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
Fire Public
Department Parkland Meeting Pumpkin
Facilities Facilities Facilities Patch Joint
Impact Fees Impact Fees Impact Fees SLES Admissions
Fund Fund Fund Fund Fund
$ - $ - $ - $ - $ -
- - - - 74,970
42,421 - - - -
- - - 196,811 -
1,062 19,334 (1,830) 3,850 3,162
- - - - -
43,483 19,334 (1,830) 200,661 78,132
- - - - -
- - - - -
- - - - -
- - - - 43,979
- - - - -
- - - - 43,979
43,483 19,334 (1,830) 200,661 34,153
- - - - -
- - - (220,000) -
- - - (220,000) -
43,483 19,334 (1,830) (19,339) 34,153
19,832 420,060 (39,770) 40,429 53,918
$ 63,315 $ 439,394 $ (41,600) $ 21,090 $ 88,071
Continued
Special Revenue Funds

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138
Section 6, Item # 6.2
City of Wheatland
Combining Statement of Revenues, Expenditures
and Changes in Fund Balances
Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES
Taxes and assessments
Charges for services
Developer impact fees
Intergovernmental
Use of money and property
Other revenue
Total Revenues

EXPENDITURES
Current:

Public safety
Public works
Community development
Parks and recreation
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
Wheatland Wheatland Heritage
Community Ryantown Park Place Public Services Oaks East Gardens LLD LLD CFD 2015-1 CFD 2015-2
Fund Fund Fund Fund Fund
$ - $ 73,765 $ 48,177 $ 145,086 $ -
- - - - -
- - - - -
- - - - -
908 703 67 6,258 (1,603)
800 - - - -
1,708 74,468 48,244 151,344 (1,603)
- - - - -
- - - - -
- 84,426 89,780 92,457 -
3,446 - - - -
- - - - -
3,446 84,426 89,780 92,457 -
(1,738) (9,958) (41,536) 58,887 (1,603)
- 10,233 28,203 - -
- - - - -
- 10,233 28,203 - -
(1,738) 275 (13,333) 58,887 (1,603)
19,594 48,772 25,274 164,629 (34,825)
$ 17,856 $ 49,047 $ 11,941 $ 223,516 $ (36,428)
Continued
Special Revenue Funds

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139
Section 6, Item # 6.2
City of Wheatland
Combining Statement of Revenues, Expenditures
and Changes in Fund Balances
Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES
Taxes and assessments
Charges for services
Developer impact fees
Intergovernmental
Use of money and property
Other revenue
Total Revenues

EXPENDITURES
Current:

Public safety
Public works
Community development
Parks and recreation
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
Selective
Agricultural First Street Traffic
Production Senior Enforcement Cannabis
Standards COVID-19 Housing Program Grant
Fund Fund Fund Fund Fund
$ - $ - $ - $ - $ -
- - - - -
- - - - -
- - - 18,614 4,510
- - - - -
- - 26,624 - -
- - 26,624 18,614 4,510
- - - 18,934 -
- - - - -
- 128,332 26,624 - 4,510
- - - - -
- - - - -
- 128,332 26,624 18,934 4,510
- (128,332) - (320) -
- - - - -
- - - - -
- - - - -
- (128,332) - (320) -
- 128,332 - - -
$ - $ - $ - $ (320) $ -
Continued
Special Revenue Funds

Page 85 ends

140
Section 6, Item # 6.2
City of Wheatland
Combining Statement of Revenues, Expenditures
and Changes in Fund Balances
Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES
Taxes and assessments
Charges for services
Developer impact fees
Intergovernmental
Use of money and property
Other revenue
Total Revenues

EXPENDITURES
Current:

Public safety
Public works
Community development
Parks and recreation
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
Stormwater
General Corporation Retention Sidewalk Total
Plan Yard Basin and ADA Nonmajor
Update Sinkhole Pumps Accessibility Governmental
Fund Fund Fund Fund Funds
$ - $ - $ - $ - $ 506,496
- - - - 74,970
- - - - 343,152
- - - - 237,083
- - - - 107,316
- 129,849 - - 207,680
- 129,849 - - 1,476,697
- - - - 18,934
- 129,849 - - 362,469
89,265 - - - 544,069
- - - - 47,425
- - - - 100,000
89,265 129,849 - - 1,072,897
(89,265) - - - 403,800
- - 100,000 60,000 273,726
- - - - (413,061)
- - 100,000 60,000 (139,335)
(89,265) - 100,000 60,000 264,465
358,587 - - - 3,112,601
$ 269,322 $ - $ 100,000 $ 60,000 $ 3,377,066
Concluded
Capital Projects Funds

Page 86 ends

141
Section 6, Item # 6.2
City of Wheatland
Combining Schedule of Revenues, Expenditures
and Changes in Fund Balances
Budget and Actual (GAAP Basis)
Nonmajor Governmental Funds
For the Year Ended June 30, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Taxes and assessments $ 104,000 $ 104,000 $ 111,592 $ 7,592 Charges for services - - - -
Developer impact fees - - - -
Intergovernmental - - 17,148 17,148
Use of money and property 2,250 2,250 5,587 3,337
Other revenue - - - -
Total Revenues 106,250 106,250 134,327 28,077

EXPENDITURES
Current:

Public safety - - - -
Public works 251,540 253,643 181,213 72,430
Community development - - - -
Parks and recreation - - - -
Capital outlay - - - -
Total Expenditures 251,540 253,643 181,213 72,430
Excess (Deficiency) of Revenues over Expenditures (145,290) (147,393) (46,886) 100,507

OTHER FINANCING SOURCES (USES)
Transfers in 75,290 75,290 75,290 -
Transfers out - - - -
Total Other Financing Sources (Uses) 75,290 75,290 75,290 - Net Change in Fund Balances (70,000) (72,103) 28,404 100,507 Fund Balances Beginning 106,474 106,474 106,474 -
Fund Balances Ending $ 36,474 $ 34,371 $ 134,878 $ 100,507 Cont'd
Gas Tax Fund
Budgeted Amounts

Page 87 ends

142
Section 6, Item # 6.2
City of Wheatland
Combining Schedule of Revenues, Expenditures
and Changes in Fund Balances
Budget and Actual (GAAP Basis)
Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES
Taxes and assessments
Charges for services
Developer impact fees
Intergovernmental
Use of money and property
Other revenue
Total Revenues

EXPENDITURES
Current:

Public safety
Public works
Community development
Parks and recreation
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
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
$ 92,500 $ 92,500 $ 96,419 $ 3,919
- - - -
- - - -
- - - -
10,000 10,000 13,413 3,413
- - - -
102,500 102,500 109,832 7,332
- - - -
281,000 281,000 1,000 280,000
- - - -
- - - -
- - - -
281,000 281,000 1,000 280,000
(178,500) (178,500) 108,832 287,332
- - - -
(30,000) (30,000) (30,000) -
(30,000) (30,000) (30,000) -
(208,500) (208,500) 78,832 287,332
271,584 271,584 271,584 -
$ 63,084 $ 63,084 $ 350,416 $ 287,332
Cont'd
SB1 Fund
Budgeted Amounts

Page 88 ends

143
Section 6, Item # 6.2
City of Wheatland
Combining Schedule of Revenues, Expenditures
and Changes in Fund Balances
Budget and Actual (GAAP Basis)
Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES
Taxes and assessments
Charges for services
Developer impact fees
Intergovernmental
Use of money and property
Other revenue
Total Revenues

EXPENDITURES
Current:

Public safety
Public works
Community development
Parks and recreation
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
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
$ - $ - $ - $ -
- - - -
- - - -
130,000 130,000 - (130,000)
2,000 2,000 1,726 (274)
- - 50,407 50,407
132,000 132,000 52,133 (79,867)
- - - -
35,000 35,000 50,407 (15,407)
- - - -
- - - -
- - - -
35,000 35,000 50,407 (15,407)
97,000 97,000 1,726 (95,274)
- - - -
(60,000) (60,000) (60,000) -
(60,000) (60,000) (60,000) -
37,000 37,000 (58,274) (95,274)
74,638 74,638 74,638 -
$ 111,638 $ 111,638 $ 16,364 $ (95,274)
Cont'd
Transportation Development Fund
Budgeted Amounts

Page 89 ends

144
Section 6, Item # 6.2
City of Wheatland
Combining Schedule of Revenues, Expenditures
and Changes in Fund Balances
Budget and Actual (GAAP Basis)
Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES
Taxes and assessments
Charges for services
Developer impact fees
Intergovernmental
Use of money and property
Other revenue
Total Revenues

EXPENDITURES
Current:

Public safety
Public works
Community development
Parks and recreation
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
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
$ - $ - $ - $ -
- - - -
- - - -
- - - -
75 75 - (75)
- - - -
75 75 - (75)
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
75 75 - (75)
- - - -
- - - -
- - - -
75 75 - (75)
61,948 61,948 61,948 -
$ 62,023 $ 62,023 $ 61,948 $ (75)
Cont'd
Budgeted Amounts
CDBG 1989 Loan Fund

Page 90 ends

145
Section 6, Item # 6.2
City of Wheatland
Combining Schedule of Revenues, Expenditures
and Changes in Fund Balances
Budget and Actual (GAAP Basis)
Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES
Taxes and assessments
Charges for services
Developer impact fees
Intergovernmental
Use of money and property
Other revenue
Total Revenues

EXPENDITURES
Current:

Public safety
Public works
Community development
Parks and recreation
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
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
$ - $ - $ - $ -
- - - -
- - - -
- - - -
75 75 72 (3)
- - - -
75 75 72 (3)
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
75 75 72 (3)
- - - -
- - (3,061) (3,061)
- - (3,061) (3,061)
75 75 (2,989) (3,064)
80,425 80,425 80,425 -
$ 80,500 $ 80,500 $ 77,436 $ (3,064)
Cont'd
CDBG 1990 Loan Fund
Budgeted Amounts

Page 91 ends

146
Section 6, Item # 6.2
City of Wheatland
Combining Schedule of Revenues, Expenditures
and Changes in Fund Balances
Budget and Actual (GAAP Basis)
Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES
Taxes and assessments
Charges for services
Developer impact fees
Intergovernmental
Use of money and property
Other revenue
Total Revenues

EXPENDITURES
Current:

Public safety
Public works
Community development
Parks and recreation
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
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
$ 11,100 $ 11,100 $ 31,457 $ 20,357
- - - -
- - - -
- - - -
500 500 - (500)
- - - -
11,600 11,600 31,457 19,857
- - - -
- - - -
23,500 23,500 28,675 (5,175)
- - - -
- - - -
23,500 23,500 28,675 (5,175)
(11,900) (11,900) 2,782 14,682
- - - -
- - - -
- - - -
(11,900) (11,900) 2,782 14,682
21,409 21,409 21,409 -
$ 9,509 $ 9,509 $ 24,191 $ 14,682
Cont'd
Economic Development Fund
Budgeted Amounts

Page 92 ends

147
Section 6, Item # 6.2
City of Wheatland
Combining Schedule of Revenues, Expenditures
and Changes in Fund Balances
Budget and Actual (GAAP Basis)
Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES
Taxes and assessments
Charges for services
Developer impact fees
Intergovernmental
Use of money and property
Other revenue
Total Revenues

EXPENDITURES
Current:

Public safety
Public works
Community development
Parks and recreation
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
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
$ - $ - $ - $ -
- - - -
- - 20,940 20,940
- - - -
100 100 (431) (531)
- - - -
100 100 20,509 20,409
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
100 100 20,509 20,409
- - - -
- - - -
- - - -
100 100 20,509 20,409
(10,994) (10,994) (10,994) -
$ (10,894) $ (10,894) $ 9,515 $ 20,409
Cont'd
Bear River Impact Fees Fund
Budgeted Amounts

Page 93 ends

148
Section 6, Item # 6.2
City of Wheatland
Combining Schedule of Revenues, Expenditures
and Changes in Fund Balances
Budget and Actual (GAAP Basis)
Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES
Taxes and assessments
Charges for services
Developer impact fees
Intergovernmental
Use of money and property
Other revenue
Total Revenues

EXPENDITURES
Current:

Public safety
Public works
Community development
Parks and recreation
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
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
$ - $ - $ - $ -
- - - -
- - - -
- - - -
14,000 600 912 312
- - - -
14,000 600 912 312
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
14,000 600 912 312
- - - -
- - - -
- - - -
14,000 600 912 312
19,827 19,827 19,827 -
$ 33,827 $ 20,427 $ 20,739 $ 312
Cont'd
Regional Bypass Impact Fees Fund
Budgeted Amounts

Page 94 ends

149
Section 6, Item # 6.2
City of Wheatland
Combining Schedule of Revenues, Expenditures
and Changes in Fund Balances
Budget and Actual (GAAP Basis)
Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES
Taxes and assessments
Charges for services
Developer impact fees
Intergovernmental
Use of money and property
Other revenue
Total Revenues

EXPENDITURES
Current:

Public safety
Public works
Community development
Parks and recreation
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
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
$ - $ - $ - $ -
- - - -
- - - -
- - - -
8,000 8,000 1,652 (6,348)
- - - -
8,000 8,000 1,652 (6,348)
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
8,000 8,000 1,652 (6,348)
- - - -
- - - -
- - - -
8,000 8,000 1,652 (6,348)
35,884 35,884 35,884 -
$ 43,884 $ 43,884 $ 37,536 $ (6,348)
Cont'd
General Plan Update Impact Fees Fund
Budgeted Amounts

Page 95 ends

150
Section 6, Item # 6.2
City of Wheatland
Combining Schedule of Revenues, Expenditures
and Changes in Fund Balances
Budget and Actual (GAAP Basis)
Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES
Taxes and assessments
Charges for services
Developer impact fees
Intergovernmental
Use of money and property
Other revenue
Total Revenues

EXPENDITURES
Current:

Public safety
Public works
Community development
Parks and recreation
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
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
$ - $ - $ - $ -
- - - -
- - 4,699 4,699
- - - -
18,000 18,000 9,025 (8,975)
- - - -
18,000 18,000 13,724 (4,276)
- - - -
15,000 15,000 - 15,000
- - - -
- - - -
- - - -
15,000 15,000 - 15,000
3,000 3,000 13,724 10,724
- - - -
(100,000) (100,000) (100,000) -
(100,000) (100,000) (100,000) -
(97,000) (97,000) (86,276) 10,724
251,040 251,040 251,040 -
$ 154,040 $ 154,040 $ 164,764 $ 10,724
Cont'd
Storm Drainage Impact Fees Fund
Budgeted Amounts

Page 96 ends

151
Section 6, Item # 6.2
City of Wheatland
Combining Schedule of Revenues, Expenditures
and Changes in Fund Balances
Budget and Actual (GAAP Basis)
Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES
Taxes and assessments
Charges for services
Developer impact fees
Intergovernmental
Use of money and property
Other revenue
Total Revenues

EXPENDITURES
Current:

Public safety
Public works
Community development
Parks and recreation
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
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
$ - $ - $ - $ -
- - - -
- - 273,996 273,996
- - - -
15,000 15,000 27,199 12,199
- - - -
15,000 15,000 301,195 286,195
- - - -
- - - -
- - - -
- - - -
- 100,000 100,000 -
- 100,000 100,000 -
15,000 (85,000) 201,195 286,195
- - - -
- - - -
- - - -
15,000 (85,000) 201,195 286,195
642,557 642,557 642,557 -
$ 657,557 $ 557,557 $ 843,752 $ 286,195
Cont'd
Road Circulation Impact Fees Fund
Budgeted Amounts

Page 97 ends

152
Section 6, Item # 6.2
City of Wheatland
Combining Schedule of Revenues, Expenditures
and Changes in Fund Balances
Budget and Actual (GAAP Basis)
Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES
Taxes and assessments
Charges for services
Developer impact fees
Intergovernmental
Use of money and property
Other revenue
Total Revenues

EXPENDITURES
Current:

Public safety
Public works
Community development
Parks and recreation
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
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
$ - $ - $ - $ -
- - - -
- - 434 434
- - - -
10,000 10,000 10,992 992
- - - -
10,000 10,000 11,426 1,426
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
10,000 10,000 11,426 1,426
- - - -
- - - -
- - - -
10,000 10,000 11,426 1,426
238,777 238,777 238,777 -
$ 248,777 $ 248,777 $ 250,203 $ 1,426
Cont'd
City Hall Facilities Impact Fees Fund
Budgeted Amounts

Page 98 ends

153
Section 6, Item # 6.2
City of Wheatland
Combining Schedule of Revenues, Expenditures
and Changes in Fund Balances
Budget and Actual (GAAP Basis)
Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES
Taxes and assessments
Charges for services
Developer impact fees
Intergovernmental
Use of money and property
Other revenue
Total Revenues

EXPENDITURES
Current:

Public safety
Public works
Community development
Parks and recreation
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
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
$ - $ - $ - $ -
- - - -
- - 47 47
- - - -
100 100 413 313
- - - -
100 100 460 360
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
100 100 460 360
- - - -
- - - -
- - - -
100 100 460 360
8,970 8,970 8,970 -
$ 9,070 $ 9,070 $ 9,430 $ 360
Cont'd
Vehicle and Equipment Impact Fees Fund
Budgeted Amounts

Page 99 ends

154
Section 6, Item # 6.2
City of Wheatland
Combining Schedule of Revenues, Expenditures
and Changes in Fund Balances
Budget and Actual (GAAP Basis)
Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES
Taxes and assessments
Charges for services
Developer impact fees
Intergovernmental
Use of money and property
Other revenue
Total Revenues

EXPENDITURES
Current:

Public safety
Public works
Community development
Parks and recreation
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
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
$ - $ - $ - $ -
- - - -
- - 198 198
- - - -
700 700 1,926 1,226
- - - -
700 700 2,124 1,424
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
700 700 2,124 1,424
- - - -
- - - -
- - - -
700 700 2,124 1,424
41,838 41,838 41,838 -
$ 42,538 $ 42,538 $ 43,962 $ 1,424
Cont'd
Public Works Facilities Impact Fees Fund
Budgeted Amounts

Page 100 ends

155
Section 6, Item # 6.2
City of Wheatland
Combining Schedule of Revenues, Expenditures
and Changes in Fund Balances
Budget and Actual (GAAP Basis)
Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES
Taxes and assessments
Charges for services
Developer impact fees
Intergovernmental
Use of money and property
Other revenue
Total Revenues

EXPENDITURES
Current:

Public safety
Public works
Community development
Parks and recreation
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
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
$ - $ - $ - $ -
- - - -
- - 417 417
- - - -
3,000 3,000 2,919 (81)
- - - -
3,000 3,000 3,336 336
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
3,000 3,000 3,336 336
- - - -
- - - -
- - - -
3,000 3,000 3,336 336
63,392 63,392 63,392 -
$ 66,392 $ 66,392 $ 66,728 $ 336
Cont'd
Law Enforcement Facilities Impact Fees Fund
Budgeted Amounts

Page 101 ends

156
Section 6, Item # 6.2
City of Wheatland
Combining Schedule of Revenues, Expenditures
and Changes in Fund Balances
Budget and Actual (GAAP Basis)
Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES
Taxes and assessments
Charges for services
Developer impact fees
Intergovernmental
Use of money and property
Other revenue
Total Revenues

EXPENDITURES
Current:

Public safety
Public works
Community development
Parks and recreation
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
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
$ - $ - $ - $ -
- - - -
- - 42,421 42,421
- - - -
500 500 1,062 562
- - - -
500 500 43,483 42,983
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
500 500 43,483 42,983
- - - -
- - - -
- - - -
500 500 43,483 42,983
19,832 19,832 19,832 -
$ 20,332 $ 20,332 $ 63,315 $ 42,983
Cont'd
Fire Department Facilities Impact Fees Fund
Budgeted Amounts

Page 102 ends

Wheatland City CouncilJanuary 13, 2026

Wheatland City Council
January 13, 2026