Wheatland City Council
June 9, 2026

City Council Regular Meeting Agenda
June 09, 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. 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 - May 26, 2026

3.2 Consideration and Adoption of Resolution Authorizing Execution of Amendment No. 5 to the Employment Agreement with Susan Mahoney for Interim Finance Director Services

3.3 Consideration and Adoption of Resolution Calling and Giving Notice of a General Municipal Election to be Held on November 3, 2026

3.4 Second Reading and Adoption of the Proposed Accessory Dwelling Unit Ordinance Amendment

3.5 Consideration and Adoption of Resolution Authorizing Execution of Amended Agreement with Yuba County Sheriff’s Department for Supplemental Law Enforcement Services 1 3.6 Resolution of Intent to Levy Assessments for Fiscal Year 2026-27 for the Wheatland-Premier Grove Landscaping and Lighting Assessment District, Preliminarily Approving the Engineer’s Report, and Providing for a Notice of Public Hearing

3.7 Consideration and Adoption of Resolution Approving SB1 Funding Project List for Fiscal Year 2026-2027

4. PUBLIC HEARING
None.

5. PRESENTATIONS

5.1 Update on Wheatland Farmers Market

6. REGULAR CALENDAR

6.1 Consideration of Appointment to the City of Wheatland Planning Commission

6.2 Review of Five-Year Capital Improvement Program

6.3 Fiscal Year 2026-27 Operating Budget

6.4 Consideration and Adoption of Resolution Authorizing Adoption of Revised City of Wheatland Conflict of Interest Code

7. REPORTS

8. CLOSED SESSION
None.

9. ADJOURN

AGENDA POSTING CERTIFICATION
I, Josie Camacho, City Clerk for the City of Wheatland, do hereby declare under penalty of perjury that I caused the above agenda to be posted at City of Wheatland City Hall at 111 C Street, Wheatland, CA 95692 and on the City website at www.wheatland.ca.gov.

Date: June 4, 2026 /s/ Josie Camacho, City Clerk
2 CITY COUNCIL REGULAR MEETING MINUTES
May 26, 2026 at 6:00 PM
Wheatland Community Center
101 C Street, Wheatland, CA 95692

1. OPENING MATTERS

1.1 Call to Order and Roll Call - 6:00 p.m., All present.

1.2 Pledge of Allegiance to the Flag - Performed.

2. PUBLIC COMMENT - None.

3. CONSENT CALENDAR

3.1 Minutes - May 12, 2026

3.2 Consider Adoption of Resolution Authorizing the Fifth Amendment to the Employment Agreement with Bill Zenoni for City Manager Services - Res. 26-22 Motion to approve Consent Calendar made by Councilmember J. Abe and Seconded by Councilmember B. Abe
Ayes: J. Abe, B. Abe, Pesenti, Teter, McIntosh
Noes: None
Abstain: None

Absent: None
Motion passes 5-0-0-0

4. PUBLIC HEARING - Opened 6:01 p.m.

4.1 Introduce and Waive the First Reading of the Proposed Accessory Dwelling Unit Ordinance Amendment
Closed 6:08 p.m.

Motion made by Councilmember J. Abe and Seconded by Councilmember Pesenti Ayes: J. Abe, Pesenti, B. Abe, Teter, McIntosh
Noes: None
Abstain: None

Absent: None
Motion passes 5-0-0-0
3 Section 3, Item # 3.1

5. PRESENTATIONS - None.

6. REGULAR CALENDAR

6.1 City Council Committee and Board Appointments - Appointments to committees and boards made. No motions or votes made.

6.2 Selection of Vice Mayor - Councilmember John Abe was nominated and accepted.

6.3 Proposed Budget for Fiscal Year 2026-27 - Presented.

6.4 Consideration and Adoption of Resolution Authorizing Approval of Memorandum of Understanding Between Yuba County, City of Wheatland and Olivehurst Public Utility District Regarding a Loan for the South County Infrastructure Project - Res. 26-23 Motion made by Councilmember Teter and Seconded by Councilmember J. Abe Ayes: Teter, J. Abe, B. Abe, Pesenti, McIntosh
Noes: None
Abstain: None

Absent: None
Motion passes 5-0-0-0

6.5 Consideration and Adoption of Resolution Authorizing Approval of Memorandum of Understanding Between Estom Yumeka Maidu Tribe of the Enterprise Rancheria, Olivehurst Public Utility District and City of Wheatland Regarding a Loan for the South County Infrastructure Project - Res. 26-24
Motion made by Councilmember Teter and Seconded by Councilmember J. Abe Ayes: Teter, J. Abe, B. Abe, Pesenti, McIntosh
Noes: None
Abstain: None

Absent: None
Motion passes 5-0-0-0

7. REPORTS

8. CLOSED SESSION - None.

9. ADJOURN - 7:55 p.m.

MINUTES CERTIFICATION
I, Josie Camacho, City Clerk for the City of Wheatland, do hereby declare under penalty of perjury that the above minutes are a true depiction of all actions taken at the City Council meeting held on the first date above written at Wheatland Community Center, 101 C Street, CA 95692.

Date: May 27, 2026 /s/ Josie Camacho, City Clerk
4 Section 3, Item # 3.1
City Council Meeting Staff Report
Meeting Date: June 9, 2026
SUBJECT: Consideration and Adoption of Resolution Authorizing Execution of Amendment No. 5 to the Employment Agreement with Susan Mahoney for Interim Finance Director Services
PREPARED BY: Bill Zenoni, City Manager
RECOMMENDATION:

Staff recommends that the Wheatland City Council consider adoption of a resolution authorizing execution of Amendment No. 5 to the employment agreement with Susan Mahoney to provide interim Finance Director services.

DISCUSSION:

The City Council, on July 9, 2024, authorized execution of an agreement with Susan Mahoney to provide interim Finance Director services due to the retirement of the previous Finance Director. That agreement had a termination date of January 31, 2025. On January 14, 2025, the City Council approved Amendment No.1 to the agreement with Susan Mahoney extending the term of the agreement to June 30, 2025. On June 10, 2025, the City Council approved Amendment No. 2 to the employment agreement with Susan Mahoney, extending the term of the agreement to December 31, 2025. On December 9, 2025, the City Council approved Amendment No. 3 to the employment agreement with Susan Mahoney, extending the term of the agreement to March 31, 2026. On March 24, 2026, the City Council approved Amendment No. 4 to the employment agreement with Susan Mahoney, extending the term of the agreement to June 30, 2026.

Staff initiated the recruitment process for a new Finance Director. However, as of this date, a viable candidate has not been selected. Susan Mahoney has agreed to remain in her Finance Director position until September 30, 2026.

The proposed amendment to the employment agreement with Susan Mahoney will extend the term of Ms. Mahoney’s employment to September 30, and will provide Ms. Mahoney 15 hours of vacation leave during this period. No other changes to the approved employment agreement are proposed.

FISCAL IMPACT:

The Finance Director is a budgeted position. Funding is available in the Fiscal Year 2026-27 budget.

ATTACHMENTS:

A. Resolution w/Exhibit
5 Section 3, Item # 3.2
Attachment ‘A’
RESOLUTION NO. 26-___

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WHEATLAND AUTHORIZING EXECUTION OF AMENDMENT NO. 5 TO THE EMPLOYMENT AGREEMENT

WITH SUSAN MAHONEY FOR INTERIM FINANCE DIRECTOR SERVICES WHEREAS, the City Council approved an Employment Agreement (“Agreement”) with Susan Mahoney for interim Finance Director Services on July 9, 2024; and WHEREAS, the City Council approved Amendment No.1 to the Employment Agreement with Susan Mahoney on January 14, 2025, extending the term of the Agreement to June 30, 2025; and
WHEREAS, the City Council approved Amendment No. 2 to the Employment Agreement with Susan Mahoney on June 10, 2025, extending the term of the Agreement to December 31, 2025; and
WHEREAS, the City Council approved Amendment No. 3 to the Employment Agreement with Susan Mahoney on December 9, 2025, extending the term of the Agreement to March 31, 2026; and
WHEREAS, the City Council approved Amendment No. 4 to the Employment Agreement with Susan Mahoney on March 24, 2026, extending the term of the Agreement to June 30, 2026; and
WHEREAS, Susan Mahoney has done an outstanding job in her role as Interim Finance Director; and
WHEREAS, Susan Mahoney has agreed to continue her employment with the City of Wheatland until a permanent employee is selected; and
WHEREAS, the City Council wishes to approve Amendment No. 5 to the Employment Agreement with Susan Mahoney extending the termination date of the Agreement to September 30, 2026, and providing Susan Mahoney with 15 hours of vacation leave during this period.

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

A. The foregoing recitals are true and correct.

B. The City Council of the City of Wheatland hereby approves the attached Amendment No, 5 to the Employment Agreement with Susan Mahoney.
6 Section 3, Item # 3.2
The foregoing resolution was adopted by the City Council of the City of Wheatland at a regular meeting held on the 9th day of June 2026, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

The foregoing resolution is hereby approved.
________________________
Lisa McIntosh, Mayor
ATTEST:
________________________
Josie Camacho, City Clerk
7 Section 3, Item # 3.2
Exhibit ‘A’
AMENDMENT NO. 5 TO EMPLOYMENT AGREEMENT BETWEEN

THE CITY OF WHEATLAND AND SUSAN MAHONEY

FOR INTERIM FINANCE DIRECTOR SERVICES
This Amendment No. 5 to the Employment Agreement (“Agreement”) between the City of Wheatland, a municipal corporation (“City”), and Susan Mahoney, an individual ("Part-Time Employee"), collectively the parties (the “Parties”), is made and entered into effective June 9, 2026 and is based on the Recitals and matters set forth herein.

RECITALS
A. City entered into the Agreement with Part-Time Employee for her services as Interim Finance Director of the City, effective July 22, 2024.

B. City approved Amendment No. 1 to the Agreement with Part-Time Employee on January 14, 2025, extending the term of the Agreement until June 30, 2025.

C. City approved Amendment No. 2 to the Agreement with Part-Time Employee on June 10, 2025, extending the term of the Agreement until December 31, 2025.

D. City approved Amendment No. 3 to the Agreement with Part-Time Employee on December 9, 2025, extending the term of the Agreement until March 31, 2026.

E. City approved Amendment No. 4 to the Agreement with Part-Time Employee on March 24, 2026, extending the term of the Agreement until June 30, 2026.

F. City intends to temporarily employ Part-Time Employee until a permanent employee is selected to assume the position.

G. City is in the process of recruiting and employing a permanent Finance Director.

H. In consideration of the good and valuable services that Part-Time Employee has provided for City, the City wishes to extend Part-Time Employee’s employment.

In consideration of the recitals contained herein, the Parties agree to amend the Agreement as follows:

1. Amendment to Section 2, Term. Section 2 of the Agreement is hereby amended as follows:

The Agreement shall be effective until September 30, 2026, unless sooner terminated as provided by the termination provisions stated within the Agreement.

2. Amendment to Section 5(c), Compensation. Section 5(c) of the Agreement is hereby amended to read as follows:
8 Section 3, Item # 3.2
Part-Time Employee shall be credited with 15 hours of vacation leave to be utilized between July 1, 2026, and September 30, 2026. Employee shall not accrue additional vacation.

Employee shall accrue sick leave only to the extent provided by California law.

Except as specifically modified by the terms of Amendment No. 1, Amendment No. 2, Amendment No. 3, Amendment No. 4 or Amendment No. 5, the provisions of the Agreement are unchanged and remain in full force and effect.

IN WITNESS WHEREOF, the parties have executed this Amendment on the date set forth above.

CITY OF WHEATLAND SUSAN MAHONEY
________________________ _____________________________
Lisa McIntosh, Mayor Susan Mahoney
ATTEST:
_______________________________
Josie Camacho, City Clerk
9 Section 3, Item # 3.2

CITY COUNCIL MEETING STAFF REPORT
Meeting Date: June 9, 2026
SUBJECT: Consideration and Adoption of Resolution Calling and Giving Notice of a General Municipal Election to be Held on November 3, 2026
PREPARED BY: Josie Camacho, City Clerk
RECOMMENDATION:

Council by motion adopt resolution calling and giving notice of the holding of a general municipal election to be held on Tuesday, November 3, 2026, for the election of two (2) officers and requesting the Yuba County Board of Supervisors to consolidate and canvass the election and permit the County Clerk/Registrar of Voters to render specified services to the City of Wheatland relating to the conduct of the municipal election to be held on Tuesday, November 3, 2026, and appropriating funds to pay for said services.

DISCUSSION:

The Council Elections is requesting that the City adopt a resolution in the form of a proposed resolution ordering the election, requesting the County to conduct the election and consolidate the election and determining the payment for candidate statements and for the election in general. This resolution will formally call the election for two (2) Council seats and requests the Yuba County Clerk/Elections Official to consolidate and conduct the City elections along with the Statewide General Election scheduled for November 3, 2026. The resolution also satisfies the elections Code requirement that the City agrees to pay the County for services in consolidating and conducting City elections.

FISCAL IMPACT:

The estimated cost is $6,000. This will be budgeted for the 26/27 Fiscal Year Budget.

ATTACHMENTS:

A. Resolution
10 Section 3, Item # 3.3
Attachment ‘A’
RESOLUTION NO. 26-___

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WHEATLAND

REQUESTING CONSOLIDATION OF CITY ELECTION
WITH THE NOVEMBER 3, 2026, STATEWIDE ELECTION
WHEREAS the City must fill two full-term City Council member offices, which are up for reelection this year, at a general municipal election; and WHEREAS, under Elections Code sections 10400 through 10418, the City’s general municipal election may be consolidated with a regular statewide election; and WHEREAS there is a regular statewide election scheduled in California for Tuesday, November 3, 2026.

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

1. Pursuant to Elections Code section 10403, the City Council hereby requests that the City’s general municipal election be consolidated with, held on the same day as, and appear on the same ballot as the regular statewide election scheduled for Tuesday, November 3, 2026.

The City offices to be voted upon at that consolidated election are three full-term City Council member offices.

2. The City Council further requests that the Yuba County Clerk render the following services on behalf, and at the proportional expense, of the City in connection with the City’s general municipal election:
(a) Prepare and publish all legal notices;
(b) Provide necessary supplies and equipment;
(c) Establish election precincts and polling places and appoint a precinct board; (d) Prepare and mail sample ballots and absentee ballots; (e) Provide ballots, including absentee ballots, and provide voting equipment at polling places;
(f) Canvass votes after the election;
(g) Prepare and submit to the City Council a certification of election results; and (h) Perform all other duties required by federal and state law pertaining to the conduct of municipal elections, except the issuance and filing of candidates’ nomination papers and the administration of applicable provisions of the Political Reform Act of 1974.
11 Section 3, Item # 3.3
The City Council understands and agrees that the City shall reimburse Yuba County in full for all services performed by the Yuba County Clerk on behalf of the City, and that the reimbursement shall be made upon presentation to the City of a bill for such services.

3. Pursuant to Elections Code section 10403, the City Council hereby acknowledges that the consolidated election will be held and conducted in the manner prescribed in Elections Code section 10418. Section 10418 provides that the consolidated election shall be held and conducted, election boards appointed, voting precincts designated, candidates nominated, ballots printed, polls opened and closed, voter challenges determined, ballots counted and returned, returns canvassed, results declared, certificates of election issued, recounts conducted, election contests presented, and all other proceedings incidental to and connection with the election shall be regulated and done in accordance with the provisions of law regulating the statewide or special election. Section 10418 further provides that the precincts used at the consolidated election shall be those used for the statewide, special, or regularly scheduled election and, where necessary, the county elections official may adjust precinct lines to coincide with the boundaries of the particular jurisdiction.

4. The City Clerk is hereby authorized and directed to file certified copies of this resolution with the Yuba County Clerk and the Yuba County Board of Supervisors.

The foregoing resolution was adopted by the City Council of the City of Wheatland at a regularly scheduled meeting held on the 9
th day of June 2026, by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

The foregoing resolution is hereby approved.
___________________________
Lisa McIntosh, Mayor
ATTEST:
____________________________
Josie Camacho, City Clerk
12 Section 3, Item # 3.3
RECOMMENDATION:

Staff recommends that City Council waive the full second reading of the ordinance amending Chapter 18.78 and Sections 18.06.010 and 18.60.010 of the Wheatland Municipal Code; and adopt the attached ordinance relating to Accessory Dwelling Units (Attachment ‘A’).

BACKGROUND:

On July 27, 2021, the Wheatland City Council adopted an Ordinance adding new Sections 18.78 to, amending Sections 18.06.010, 18.60.010, and 18.63.040, and repealing Section 18.60.100 and Subdivision (c) of Section 18.60.350 of the Wheatland Municipal Code relating to Accessory Dwelling Units (ADU). Since the adoption of the City’s local ADU ordinance, the City of Wheatland has approved one ADU within the City limits.

DISCUSSION:

On December 5, 2025, the City of Wheatland received a letter from the California Department of Housing and Community Development (HCD) requesting that the city make updates to the existing ADU requirements. Therefore, staff have prepared the attached ordinance amending multiple sections of the Wheatland Municipal Code.

On May 26, 2026, the City Council held a public hearing and unanimously voted to introduce and waive the first reading of the ordinance amending the City of Wheatland Municipal Code relating to ADUs.

CONCLUSION:

Based on the information contained in the staff report, staff recommends that the City Council waive the second reading of, and adopt the attached ordinance amending Chapter 18.78 and Sections 18.06.010 and 18.60.010 of the City of Wheatland Municipal Code.

ATTACHMENT:

1. Ordinance
City Council Meeting Staff Report
Meeting Date: June 9, 2026
SUBJECT: Second Reading and Adoption of the Proposed Accessory Dwelling Unit Ordinance Amendment
PREPARED BY: Tim Raney, Community Development Director
13 Section 3, Item # 3.4
1 Attachment ‘A’
ORDINANCE NO. 507

AN ORDINANCE OF THE CITY COUNCIL

OF THE CITY OF WHEATLAND, CALIFORNIA,
AMENDING CHAPTER 18.78, SECTION 18.06.010, AND SECTION 18.60.010

OF THE WHEATLAND MUNICIPAL CODE

RELATING TO ACCESSORY DWELLING UNITS
The City Council of the City of Wheatland does ordain as follows:

SECTION 1. Purpose and Authority. The purpose of this ordinance is to amend Chapter 18.78 and Sections 18.06.010 and 18.60.010 of the Wheatland Municipal Code to ensure compliance with recent changes in California law governing the City’s regulation of accessory dwelling units (“ADUs”). This ordinance is adopted pursuant to Article XI, Section 7 of the California Constitution, Chapter 18.85 of the Wheatland Municipal Code, and other applicable laws.

SECTION 2. Findings.

The City Council finds and determines as follows:

A. The City of Wheatland administers zoning provisions within the City’s boundaries consistent with the City’s General Plan as provided for in Title 18 of the Wheatland Municipal Code.

B. Government Code sections 66310 and following, the State ADU law, authorize the City to adopt an ordinance articulating the City’s procedures for and administration of the State ADU law within the City’s boundaries.

C. On May 16, 2026 the City Council held a duly noticed public meeting concerning the adoption of a proposed ordinance to carry out the State ADU law (proposed ADU Ordinance).

D. The proposed ADU Ordinance is consistent with the policies of the City of Wheatland General Plan and with the Wheatland Municipal Code.

E. The City Council finds it necessary to pass and implement the proposed ADU Ordinance, and that it will comply with state ADU law as well as promote and protect the public health, safety, comfort, morals, convenience and general welfare of the residents within the City.

SECTION 3. Amendments.

A. Chapter 18.78 of Title 18 of the Wheatland Municipal Code shall be amended as follows:

18.78.020 Applicable zoning districts.

The provisions of this chapter shall be known as the "accessory dwelling unit regulations" and shall apply to all lots zoned to allow residential uses that include an existing or proposed singlefamily dwelling. ADUs and JADUs may exceed the allowable density for the lot upon which the ADU or JADU is located, and are considered a residential use that is consistent with the existing General Plan and Zoning designation for the lot. An ADU or JADU that contains less than 500 square feet of interior livable space shall not increase assessable space. A homeowner shall be 14 Section 3, Item # 3.4
2 allowed to create “any of the following”: one converted or attached ADU; one detached, new construction ADU; and one JADU.

18.78.030 Accessory dwelling unit development standards.

The following standards shall apply to the establishment of ADUs:

A. ADUs within Existing Space. An ADU within an existing space including the primary buildings, attached or detached garage or other accessory buildings shall be permitted ministerially with a building permit regardless of all other standards within the section if complying with:

1. Building and safety codes;

2. Independent exterior access; and

3. Side and rear setbacks sufficient for fire and safety.

B. Accessory dwelling units are required to comply with the following:

1. The ADU may be rented separate from the primary residence for a minimum of 30 days, but may not be sold or otherwise conveyed separate from the primary residence unless the lot is subdivided pursuant to all applicable laws and local ordinances.

2. The lot is required to be zoned to allow residential uses that include an existing or proposed dwelling.

3. The ADU shall be located on the same lot as the existing dwelling.

4. If there is an existing or proposed primary dwelling, the floor space of an attached ADU shall not exceed fifty percent of the proposed or existing primary dwelling living area or 1,200 square feet, whichever is less.

5. The total area of floor space for a detached ADU shall not exceed 1,200 square feet.

6. A passageway shall not be required in conjunction with the construction of an ADU.

7. No setback shall be required for an existing garage that is converted to an accessory dwelling, and a setback of no more than four feet from the side and rear lot lines shall be required for an ADU that is constructed above a garage.

8. An ADU shall not be required to provide fire sprinklers if they are not required for the primary residence and may employ alternative methods for fire protection.

9. If an ADU is detached, a setback of no more than four feet from the side and rear lot lines shall be required.

10. If an ADU is detached, a five-foot separation between the primary residence and the secondary residence is required.
15 Section 3, Item # 3.4
3 11. ADUs shall not be considered when calculating the maximum lot coverage allowed.

12. One additional vehicle parking space shall be required per ADU, except in any of the following instances:
a. The accessory dwelling unit is located within one-half mile walking distance of public transit.
b. The accessory dwelling unit is located within an architecturally and historically significant historic district.
c. The accessory dwelling unit is part of the proposed or existing primary residence or an accessory structure.
d. When on-street parking permits are required but not offered to the occupant of the accessory dwelling unit.
e. When there is a car share vehicle located within one block of the accessory dwelling unit.

13. When a garage or carport structure is demolished in conjunction with the construction of an accessory dwelling unit, no parking replacement spaces shall be required. Any other required on-site parking spaces shall be maintained for the principal unit, and may be located in any configuration on the same lot as the accessory dwelling unit, including, but not limited to, as covered spaces, uncovered spaces, or tandem spaces.

14. The City shall not require the applicant to install a new or separate utility connection or impose a related connection fee or capacity charge for ADUs that are contained within an existing residence or accessory buildings.

15. The height of a one-story detached ADU shall not exceed 16 feet, and a detached twostory ADU shall not exceed 25 feet.

16. Mobile homes do not meet the requirements of an ADU. A manufactured home is permitted as a detached ADU.

17. The ADU shall be constructed in accordance with provisions of the latest adopted editions of the building codes.

18. Owner occupancy shall not be required for any ADU.
i. The rental or leasing of a separate interest ADU in a common interest development shall be allowed, notwithstanding governing documents that otherwise appear to prohibit renting or leasing of a unit, and without regard to the date of the governing documents.

19. The ADU shall not be offered for sale apart from the principal unit, except when it meets the qualifications listed under Government Code Section 66341.

20. A certificate of occupancy for an accessory dwelling unit shall not be issued before the local agency issues a certificate of occupancy for the primary dwelling, except when the ADU is constructed when City of Wheatland is subject to a proclamation of 16 Section 3, Item # 3.4
4 a state of emergency made by the Governor, even if the primary dwelling has not yet been issued a certificate of occupancy, if both of the following requirements are met, even if the primary dwelling unit has not yet been issued a certificate of occupancy:
i. The primary dwelling was substantially damaged or destroyed by an event referenced in the state of emergency proclamation issued by the Governor. ii. The accessory dwelling unit has been issued construction permits and has passed all required inspections.

18.78.040 Junior accessory dwelling unit criteria.

The following criteria shall apply to the establishment of JADUs:

A. A JADU shall be contained entirely within an existing single-family structure.

B. A JADU shall be located within the walls of an existing or proposed single-family residence.

C. A JADU shall include its own discrete entrance, separate from the main entrance to the structure. A permitted JADU may include an interior entry to the main living area, and may include a second interior doorway for sound attenuation.

D. The JADU shall include an efficiency kitchen, which shall include all of the following: sink, cooking appliance, food preparation counter, refrigerator, and storage cabinets that are of reasonable size in relation to the size of JADU.

E. JADUs have no parking requirement.

F. The JADU shall not be offered for sale apart from the principal unit. A deed restriction, which shall run with the land, shall be filed with the City and shall include both of the following:

1. A prohibition on the sale of the JADU separate from the sale of the single-family residence, including a statement that the deed restriction may be enforced against future purchasers; and

2. A restriction on the size and attributes of the JADU that conforms with this section.

G. For the purposes of any fire or life protection ordinance or regulation, JADUs shall not be considered a separate or new dwelling unit. Accordingly, JADUs shall not be required to provide fire sprinklers if they are not required for the primary residence.

H. For the purposes of providing service for water, sewer, or power, including a connection fee, a JADU shall not be considered a separate or new dwelling unit.

I. A JADU created under this chapter shall be maintained with the provisions of this chapter and shall not be destroyed or otherwise converted to any other use (including reverting to a portion of the primary residence) except with approval of the Community Development Director. In considering such requests, the Community Development Director shall consider the length of time such permit has been in force, the conditions of approval, the exceptions granted for the permit, and the impact on the City’s affordable 17 Section 3, Item # 3.4
5 housing supply. As a condition of termination, the Community Development Director shall require the owner to make modifications to the property to: (1) comply with current building code requirements and (2) comply with current development standards in effect at the time of the request to terminate the use of the JADU.

J. If a JADU has shared sanitation facilities with the existing single-family residence, owneroccupancy in the single-family residence is required. The owner may reside in either the remaining portion of the structure or the newly created JADU. Owner-occupancy is not required if the JADU has separate sanitation facilities, or if the owner is another governmental agency, land trust, or housing organization.

K. The rental of JADUs shall be for a term longer than 30 days.

18.78.050 Permitting requirements.

ADUs and JADUs shall be permitted ministerially, in compliance with this chapter, within 60 days of a completed application. The building official shall determine whether an application for an ADU or JADU is complete and provide written notice of the determination not later than 15 business days after the permitting agency received the application. If the building official determines an application is incomplete, the building official shall provide the applicant with a list of incomplete items and a description of how the application can be made complete in the written notice. The applicant shall be authorized to cure and address the application, as specified, if it is determined that an application is incomplete. An application for the creation of an ADU or JADU shall be deemed approved if the building official has not approved or determined the application is incomplete within 60 days. The building official shall issue a building permit to establish an ADU or JADU in compliance with this chapter if all applicable requirements above are met. The Community Development Director may approve an ADU or JADU that is not in compliance with the above requirements as set forth in the review process below. Homeowners’ associations (HOAs), as a third party, shall not influence the approval of an application to create an ADU. No other local ordinance, policy, or regulation shall be the basis for the delay or denial of an ADU or JADU building permit or a use permit under this ordinance.

The building official shall not deny a permit for an unpermitted ADU or JADU that was constructed before January 1, 2020, for building code violations, unless the City of Wheatland makes a finding that correcting the violation is necessary to comply with conditions that would otherwise deem a building substandard.

The building official shall be required to, upon application and approval, delay enforcement against a qualifying substandard ADU for five years to allow the owner to correct the violation, so long as the violation is not a health and safety issue, as determined by the City.

B. Section 18.06.010 of the Wheatland Municipal Code is amended to read as follows:
“Accessory dwelling unit” means an attached or detached dwelling unit which provides complete independent living facilities for one or more persons, with permanent provisions for living, sleeping, eating, cooking, and sanitation sited on the same parcel as the primary dwelling unit. “Junior accessory dwelling unit” means a unit that is contained entirely within an existing singlefamily structure and that is no more than 500 square feet of livable space. A junior accessory 18 Section 3, Item # 3.4
6 dwelling unit may include separate sanitation facilities or may share sanitation facilities with the existing structure.
“Family” means one or more persons living together in a dwelling unit, with common access to, and common use of all living, kitchen, and eating areas within the dwelling unit. “Livable Space” means a space in a dwelling intended for human habitation, including living, sleeping, eating, cooking, or sanitation.
“Public Transit” means a location, including, but not limited to, a bus stop or train station, where the public may access buses, trains, subways, and other forms of transportation that charge set fares, run on fixed routes, and are available to the public.

C. Section 18.60.010 of the Wheatland Municipal Code is amended to read as follows:

18.60.010 Accessory buildings.

A. In any residential zone district, accessory buildings are permitted, subject to all of the following:

1. Accessory buildings include any buildings that are customarily incidental to a residence and garage including greenhouse, storage shed, studio, pool-house, workshop, detached deck and patio and similar structure that is over 18 inches in height. Buildings with less than 120 square feet of roof area that are less than eight feet in height, are not subject to this section.

2. The number of accessory buildings on any individual lot shall be limited to three.

3. The combined floor area of accessory buildings on any individual lot shall not exceed 1,200 square feet of floor area.

4. The maximum height of any accessory building is 18 feet for a detached ADU on a lot with an existing or proposed single family dwelling unit. An additional two feet in height shall also be allowed to accommodate a roof pitch on the detached ADU that is aligned with the roof pitch of the primary dwelling unit. A maximum height of 25 feet or the height limitation established in the City of Wheatland zoning ordinance that applies to the primary dwelling, whichever is lower, shall be allowed for an ADU that is attached to a primary dwelling.

5. Any accessory building shall have a minimum four-foot separation between the primary residence and/or any other accessory building. Any accessory building shall have a minimum setback four feet from the side and rear lot lines.

6. Accessory buildings shall not be considered when calculating the maximum lot coverage allowed.

7. Accessory buildings that differ from the standards provided above may be approved with a site plan review permit, provided the Community Development Director makes the findings required by Section 18.78.060 of the Wheatland Municipal Code. 19 Section 3, Item # 3.4
7 B. Accessory buildings may not encroach on any recorded easement.

C. Garden shelters, greenhouses, storage shelters and covered patios are permitted as accessory buildings and need not meet the requirements for Accessory Dwelling Units if they are not proposed to be used for living quarters.

SECTION 4. Exemption from CEQA. The proposed Accessory Dwelling Unit Ordinance is exempt from environmental review pursuant to the California Environmental Quality Act (CEQA) Guidelines section 15305, Minor Alterations in Land Use Limitations.

SECTION 5. Severability. If any section, subsection, sentence, clause, phrase or portion of this ordinance is held by a court of competent jurisdiction to be invalid or unconstitutional, that portion shall be deemed a separate, distinct and independent provision, and the holding shall not affect the validity of the remaining portions of this ordinance.

SECTION 6. Effective Date. This ordinance shall take effect and be enforced thirty (30) days from and after the date of its adoption.

SECTION 7. Posting. Within fifteen (15) days from the date of passage of this ordinance, the City Clerk shall post a copy of it in at least three public places in the City.

The foregoing ordinance was introduced at a regular meeting of the City Council of the City of Wheatland, held on the 26th day of May, 2026, and adopted at a regular meeting, held on the 9 th day of June, 2026,
by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

The foregoing ordinance is hereby approved.
______________________
Lisa McIntosh, Mayor
ATTEST:
______________________
Josie Camacho, City Clerk
20 Section 3, Item # 3.4
City Council Meeting Staff Report
Meeting Date: June 9, 2026
SUBJECT: Consideration and Adoption of Resolution Authorizing Execution of Amended Agreement with Yuba County Sheriff’s Department for Supplemental Law Enforcement Services
PREPARED BY: Bill Zenoni, City Manager
RECOMMENDATION:

Staff recommends that the Wheatland City Council consider adoption of a resolution authorizing execution of an amended agreement with the Yuba County Sheriff’s Department for supplemental law enforcement services.

DISCUSSION:

The Yuba County Sheriff’s Department has provided supplemental law enforcement services since October 2025 due to staffing shortages within the Wheatland Police Department. The County provided these services to the City at no cost for the months of October, November and December 2025. On March 24, 2026, the Wheatland City Council adopted Resolution No. 26-14 authorizing execution of an agreement with the Yuba County Sheriff’s Department for supplemental law enforcement services. That agreement had an effective date of February 1, 2026. We were subsequently notified that the effective date of the agreement should have been January 1, 2026. In order to process the County’s invoice for services rendered during the month of January, an amended agreement with a January 1, 2026 effective date is required. There are no other changes to the previously approved agreement.

FISCAL IMPACT:

Funding for these services is available from vacant position salary savings in the Police Department budget.

ATTACHMENTS:

A. Resolution w/Exhibit
21 Section 3, Item # 3.5
Attachment ‘A’
RESOLUTION NO. 26-___

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WHEATLAND AUTHORIZING EXECUTION OF AN AMENDED AGREEMENT WITH THE YUBA COUNTY SHERIFF’S

DEPARTMENT FOR SUPPLEMENTAL LAW ENFORCEMENT SERVICES
WHEREAS, the City of Wheatland has experienced vacancies in sworn Police Officer positions; and
WHEREAS, sworn Police Officer position vacancies create a significant challenge for providing adequate law enforcement services; and
WHEREAS, the Yuba County Sheriff’s Department has agreed to provide supplemental law enforcement services to the City of Wheatland when needed during periods of critical staffing shortages; and
WHEREAS, the Wheatland City Council, on March 24, 2026, adopted Resolution No. 26- 14 authorizing execution of an agreement with the Yuba County Sheriff’s Department for supplemental law enforcement services effective February 1, 2026; and WHEREAS, the effective date of the agreement should have been January 1, 2026.

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

A. The foregoing recitals are true and correct.

B. The City Council of the City of Wheatland hereby authorizes the City Manager to execute an agreement with the Yuba County Sheriff’s Department for supplemental law enforcement services, effective January 1, 2026, as set forth in Exhibit ‘A’.

The foregoing resolution was adopted by the City Council of the City of Wheatland at a regular meeting held on the 9th day of June 2026 by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

The foregoing resolution is hereby approved.
________________________
Lisa McIntosh, Mayor
ATTEST:
________________________
Josie Camacho, City Clerk
22 Section 3, Item # 3.5
Exhibit 'A'
23 Section 3, Item # 3.5
24 Section 3, Item # 3.5
25 Section 3, Item # 3.5
26 Section 3, Item # 3.5
27 Section 3, Item # 3.5
28 Section 3, Item # 3.5
29 Section 3, Item # 3.5

CITY COUNCIL MEETING STAFF REPORT
Meeting Date: June 9, 2026
SUBJECT: Resolution of Intent to Levy Assessments for Fiscal Year 2026-27 for the WheatlandPremier Grove Landscaping and Lighting Assessment District, Preliminarily Approving the Engineer’s Report, and Providing for a Notice of Public Hearing PREPARED BY: Susan Mahoney, Finance Director
RECOMMENDATION:

Adopt a Resolution approving the preliminary Engineer’s Report for the Levy of Annual Assessments for fiscal year ending June 2027 for the Wheatland-Premier Grove Landscaping and Lighting Assessment District (the “District”) which includes the Wheatland Ranch subdivision, the Premier Grove subdivision, and the Park Place subdivision and setting the date for the public hearing for the Council’s final action upon the Engineer’s Report and the assessments therein.

DISCUSSION:

Each year a budget is established to determine the cost of providing services and to determine the proportional amount to assess benefiting parcels within the District. This is a three-step process. Step 1 was approved by Council at their February
10, 2026 meeting (Resolution 26-07). The
consulting firm of SCI Consulting Group has
prepared the fiscal year 2027 Engineer’s
Report for the District. The methodology of
allocating the costs for work done in the
District is the same as the previous year. The
process allows for an annual CPI adjustment
of up to 4.0%. For this year, a 3.04% increase
is being proposed.

The public hearing for the Council’s determination on whether the public interest, convenience and necessity require the improvements and this Council’s final action upon the Engineer’s Report and the assessments therein has been set for Tuesday July 14, 2026, at 6:00 p.m. at 101 C Street, Wheatland CA.

Adopting the attached Resolution completes Step 2 of the process.

Step 1 Pass a resolution directing the preparation of the Annual Engineer’s Report. The Engineer’s Report establishes a budget for the services that will be funded by the fiscal year 2026-27 assessments and the method of assessment apportionment to lots and parcels.

Step 2 Pass a resolution of intention to continue the assessments, preliminary approval of the Engineer’s Report and provide notice of a Public Hearing.

Step 3 Pass a resolution approving the Engineer’s Report and ordering the levy of the assessment for fiscal year 2026-27.
30 Section 3, Item # 3.6
FISCAL IMPACT:

The cost of preparing the Engineer’s Report is paid for by the District. Properties directly benefitted by improvements and maintenance will be assessed proportionately. General benefits will be paid for from the City’s General Fund. The fiscal year 2026 General Fund contribution is estimated to be $42,000.

ATTACHMENTS:

A. Resolution w/Exhibit
31 Section 3, Item # 3.6
Attachment ‘A’
RESOLUTION NO. 26-___

A RESOLUTION OF THE INTENTION TO LEVY ASSESSMENTS
FOR FISCAL YEAR 2026-27 FOR THE WHEATLAND-PREMIER GROVE LANDSCAPING AND

LIGHTING ASSESSMENT DISTRICT, PRELIMINARILY APPROVING ENGINEER'S REPORT,

AND PROVIDING FOR NOTICE OF HEARING
WHEREAS, the City Council of the City of Wheatland (the "Council") is the elected governing authority of the Council located in the County of Yuba, State of California; and WHEREAS, on December 6, 2001 this Council adopted a resolution initiating proceeding for the Formation of a Lighting and Landscaping District for the Wheatland-Premier Grove Landscaping and Lighting Assessment District (the "Assessment District”). Pursuant to this resolution, Shilts Consultants, Inc., (now known as SCI Consulting Group) the Engineer of Work, prepared an Engineer's Report in accordance with Section 22565, et. seq., of the Streets and Highways Code (the "Report") and Article XIIID of the California Constitution. Subsequent to this, this council approved the annexation of the Park Place Subdivision to the District. The Report has been made, filed with the City Clerk and duly considered by the Council and is hereby deemed sufficient and preliminarily approved. The Report shall stand as the Engineer's Report for all subsequent proceedings under and pursuant to the foregoing resolution.

NOW, THEREFORE, BE IT RESOLVED, by the Council of the City of Wheatland, (the “Council”), State of California, that it is the intention of this Council to continue to levy and collect assessments within the Assessment District for Fiscal Year 2026-27; and BE IT FURTHER RESOLVED, that within the District, the existing and proposed improvements are generally described as the installation, maintenance and servicing of public facilities, including but not limited to, landscaping, sprinkler systems, park grounds, park facilities, landscape corridors, ground cover, shrubs and trees, street frontages, drainage systems, lighting, fencing, entry monuments, other landscaping facilities, graffiti removal and repainting, and labor, materials, supplies, utilities, detention basins and equipment, as applicable, for property owned or maintained by the City of Wheatland. Installation means the construction of recreational improvements, including, but not limited to, land preparation, such as grading, leveling, cutting and filling, sod, landscaping, irrigation systems, sidewalks and drainage, lights, and detention basins. Maintenance means the furnishing of services and materials for the ordinary and usual maintenance, operation and servicing of said improvements, including repair, removal, or replacement of all or part of any improvement; providing for the life, growth, health and beauty of landscaping; and cleaning, sandblasting and painting of walls and other improvements to remove or cover graffiti. Servicing means the furnishing of electric current or energy for the operation or lighting of any improvements, and water for irrigation of any landscaping or the maintenance of any other improvements; and
32 Section 3, Item # 3.6
BE IT FURTHER RESOLVED, that the Assessment District consists of the lots and parcels shown on the boundary map on the Assessment District on file with the City Clerk, and reference is hereby made to such map for further particulars; and BE IT FURTHER RESOLVED, that an annual adjustment to the Assessment rate equal to the change in the Consumer Price Index for Northern California (the San Francisco Bay Area Index) as of December of each succeeding year (the “CPI”), with a maximum annual adjustment not to exceed 4%, was also authorized by the assessment ballot proceeding conducted in 2001, and that the allowable adjustment of 3.0365% will be made this year; and BE IT FURTHER RESOLVED, that estimated cost of funding the services described in the Report and funded by the Assessment for Fiscal Year 2026-27 is approximately $77,878 for Wheatland Ranch; $10,423 for Premier Grove and $69,024 for Park Place. This cost results in a proposed assessment rate of $372.46 for Wheatland Ranch; $157.86 for Premier Grove and $243.02 for Park Place, per single family equivalent benefit unit for Fiscal Year 2026-27; and BE IT FURTHER RESOLVED, that reference is hereby made to the Report for a full and detailed description of the Improvements, the boundaries of the Assessment District and the proposed assessments upon assessable lots and parcels of land within the Assessment District; and
BE IT FURTHER RESOLVED, that the public hearing shall be held, before this Council in the Wheatland Community Center, located at 101 C Street, Wheatland, California as follows: on Tuesday, July 14, 2026 at the hour of 6:00 p.m., for the Council’s determination whether the public interest, convenience and necessity require the improvements and this Council’s final action upon the Engineer’s Report and the assessments therein.

The foregoing resolution was introduced and passed by the City Council of the City of Wheatland at a regular meeting held on the 9th day of June 2026, by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

The foregoing resolution is here by approved.
___________________________
Lisa McIntosh, Mayor
ATTEST:
____________________________
Josie Camacho, City Clerk
33 Section 3, Item # 3.6
Fiscal Year 2026-27 ENGINEER’S REPORT
Wheatland-Premier Grove Landscaping and
Lighting District [Including Park Place
Annexation]
JUNE 2026
PURSUANT TO THE LANDSCAPING AND LIGHTING ACT OF 1972 AND ARTICLE

XIIID OF THE CALIFORNIA CONSTITUTION
Exhibit 'A'
34 Section 3, Item # 3.6
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35 Section 3, Item # 3.6
Wheatland-Premier Grove Landscape and Lighting District City Council
Lisa McIntosh, Mayor
Angela Teter
Brian Abe
John Abe
David Pesenti
Finance Director
Susan Mahoney Camacho
City Clerk
Josie Camacho
Engineer of Work
SCI Consulting Group
John W. Bliss, P.E.
36 Section 3, Item # 3.6
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37 Section 3, Item # 3.6

CITY OF WHEATLAND

WHEATLAND-PREMIER GROVE LANDSCAPING AND LIGHTING DISTRICT ENGINEER’S REPORT, FISCAL YEAR 2026-27
By SCIConsultingGroup

Table of Contents
Introduction.................................................................................................... 5 Overview ......................................................................................................................5 Legal Analysis................................................................................................................5 Compliance with Current Law......................................................................................8 Plans & Specifications ..................................................................................... 9 Fiscal Year 2026-27 Estimate of Cost and Budget ........................................... 10 Method of Assessment Apportionment......................................................... 11 Discussion of Benefit..................................................................................................11 Benefit Factors ...........................................................................................................12 General Versus Special Benefit And Quantification Of General Benefit....................14 Method of Assessment...............................................................................................16 Assessment Apportionment.......................................................................................16 Appeals and Interpretation ........................................................................................16 Assessment................................................................................................... 18 Assessment Diagram ..................................................................................... 20 Assessment Roll, FY 2026-27.......................................................................... 21 38 Section 3, Item # 3.6

CITY OF WHEATLAND

WHEATLAND-PREMIER GROVE LANDSCAPING AND LIGHTING DISTRICT ENGINEER’S REPORT, FISCAL YEAR 2026-27
By SCIConsultingGroup

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39 Section 3, Item # 3.6

CITY OF WHEATLAND

WHEATLAND-PREMIER GROVE LANDSCAPING AND LIGHTING DISTRICT ENGINEER’S REPORT, FISCAL YEAR 2026-27
By SCIConsultingGroup

List of Figures
Figure 1: Cost and Budget................................................................................................. 10 Figure 2: Summary of Cost Estimates............................................................................... 18 40 Section 3, Item # 3.6

CITY OF WHEATLAND

WHEATLAND-PREMIER GROVE LANDSCAPING AND LIGHTING DISTRICT ENGINEER’S REPORT, FISCAL YEAR 2026-27
By SCIConsultingGroup

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41 Section 3, Item # 3.6

CITY OF WHEATLAND

WHEATLAND-PREMIER GROVE LANDSCAPING AND LIGHTING DISTRICT ENGINEER’S REPORT, FISCAL YEAR 2026-27
By SCIConsultingGroup

Introduction
Overview
The Wheatland-Premier Grove Landscaping and Lighting Assessment District (the "District") provides funding for the maintenance, servicing and improvement for the following: landscaping, irrigation, street lights, detention basin, frontage wall and park for the Wheatland Ranch subdivision; street lights for the Premier Grove subdivision; and landscaping, irrigation, street lights, open space, drainage area and park for the Park Place subdivision.

This Engineer’s Report ("Report") was prepared to establish the budget for the Improvements (as described below) that will be funded by the 2026-27 assessments and other revenue and to determine the special benefits received from the Improvements by property within the District and the method of assessment apportionment to lots and parcels. This Report and the assessments have been made pursuant to the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (the "Act") and Article XIIID of the California Constitution (the “Article”).

Following submittal of this Report to the City of Wheatland City Council (the “Council”) for preliminary approval, the Council may, by Resolution, call for the Public Hearing on the assessments for landscaping maintenance and improvements. This hearing is scheduled for June 23, 2026 at 6:00 p.m. After the close of the hearing, the Council may take action to approve the continuation of the assessments for fiscal year 2026-27. If the assessments are so confirmed and approved, the levies would be submitted to the County Auditor/Controller in August 2026 for inclusion on the property tax roll for Fiscal Year 2026-2.

Legal Analysis
Proposition 218
This assessment is formed consistent with Proposition 218, The Right to Vote on Taxes Act, which was approved by the voters of California on November 6, 1996 and is now Article XIIIC and XIIID of the California Constitution. Proposition 218 provides for benefit assessments to be levied to fund the cost of providing services, improvements, as well as maintenance and operation expenses to a public improvement which specially benefits the assessed property.
42 Section 3, Item # 3.6

CITY OF WHEATLAND

WHEATLAND-PREMIER GROVE LANDSCAPING AND LIGHTING DISTRICT ENGINEER’S REPORT, FISCAL YEAR 2026-27
By SCIConsultingGroup

Proposition 218 describes a number of important requirements, including a propertyowner balloting, for the formation and continuation of assessments, and these requirements are satisfied by the process used to establish this assessment.

Silicon Valley Taxpayers Association, Inc. v. Santa Clara County Open Space Authority
In July of 2008, the California Supreme Court issued its ruling on the Silicon Valley Taxpayers Association, Inc. v. Santa Clara County Open Space Authority (“SVTA vs.

SCCOSA”). This ruling is the most significant court case in further legally clarifying the substantive assessment requirements of Proposition 218. Several of the most important elements of the ruling included further emphasis that:
 Benefit assessments are for special, not general, benefit  The services and/or improvements funded by assessments must be clearly defined
 Special benefits are directly received by and provide a direct advantage to property in the assessment district
This Report is consistent with the SVTA vs. SCCOSA decision and with the requirements of Article 13C and 13D of the California Constitution based on the following factors:

1. The District is divided into separate zones of benefit, and the assessment revenue derived from real property in each zone is extended only on specifically identified Improvements and/or maintenance and servicing of those Improvements in that zone and other Improvements in the District that confer special benefits to property in that zone.

2. The use of zones of benefit ensures that the improvements constructed and maintained with assessment proceeds are located in close proximity to the real property subject to the assessment, and that such Improvements provide a direct advantage to the property in the zone.

3. Due to their proximity to the assessed parcels, the Improvements and maintenance thereof financed with assessment revenues in each zone benefit the properties in that zone in a manner different in kind from the benefit that other parcels of real property in the District derive from such Improvements, and the benefits conferred on such property in each zone are more extensive and direct than a general increase in property values.
43 Section 3, Item # 3.6

CITY OF WHEATLAND

WHEATLAND-PREMIER GROVE LANDSCAPING AND LIGHTING DISTRICT ENGINEER’S REPORT, FISCAL YEAR 2026-27
By SCIConsultingGroup

4. The assessments paid in each zone of benefit are proportional to the special benefit that each parcel within that zone receives from such Improvements and the maintenance thereof because:
a. The specific Improvements and maintenance and utility costs thereof in each zone and the costs thereof are specified in this Engineer’s Report; and b. Such improvement and maintenance costs in each zone are allocated among different types of property located within each zone of benefit, and equally among those properties which have similar characteristics and receive similar special benefits.

Dahms v. Downtown Pomona Property
On June 8, 2009, the Court of Appeal approved a benefit assessment for property in the downtown area of the City of Pomona. In Dahms, the Court upheld an assessment that was 100% special benefit (i.e. 0% general benefit) on the rationale that the services and improvements funded by the assessments were directly provided only to property in the assessment district. The Court also upheld discounts and exemptions from the assessment for certain properties.

Bonander v. Town of Tiburon
On December 31, 2009, the Court of Appeal overturned a benefit assessment approved by property owners to pay for placing overhead utility lines underground in an area of the Town of Tiburon. The Court invalidated the assessments on the grounds the assessments had been apportioned to assessed property based in part on relative costs within subareas of the assessment district instead of proportional special benefits.

Beutz v. County of Riverside
On May 26, 2010, the Court of Appeal overturned an assessment for park maintenance in Wildomar, California, primarily because the general benefits associated with improvements and services were not explicitly calculated, quantified and separated from the special benefits.
44 Section 3, Item # 3.6

CITY OF WHEATLAND

WHEATLAND-PREMIER GROVE LANDSCAPING AND LIGHTING DISTRICT ENGINEER’S REPORT, FISCAL YEAR 2026-27
By SCIConsultingGroup

Golden Hill Neighborhood Association v. City of San Diego On September 22, 2011, the Court of Appeal issued a decision on the Golden Hill Neighborhood Association v. City of San Diego appeal. This decision overturned an assessment for street and landscaping maintenance in the Greater Golden Hill neighborhood of San Diego, California. The court described two primary reasons for its decision. First, like in Beutz, the court found the general benefits associated with services were not explicitly calculated, quantified and separated from the special benefits. Second, the court found that the City had failed to record the basis for the calculation of the assessment amount on city-owned parcels.

Compliance with Current Law
This Report is consistent with the requirements of Article XIIIC and XIIID of the California Constitution and with the SVTA decision because the improvements to be funded are clearly defined; the improvements are directly available to and will directly benefit property in the District; and the improvements provide a direct advantage to property in the District that would not be received in absence of the Assessments.

This Report is consistent with Buetz, Dahms, and Greater Golden Hill because, the improvements will directly benefit property in the District and the general benefits have been explicitly calculated and quantified and excluded from the Assessments. The Engineer’s Report is consistent with Bonander because the Assessments have been apportioned based on the overall proportional special benefit to each property. 45 Section 3, Item # 3.6

CITY OF WHEATLAND

WHEATLAND-PREMIER GROVE LANDSCAPING AND LIGHTING DISTRICT ENGINEER’S REPORT, FISCAL YEAR 2026-27
By SCIConsultingGroup

Plans & Specifications
The Act requires the Report to include “plans and specifications” that show and describe the existing and proposed “Improvements” (as defined at section 22525 of the Act) that will benefit the property in the District. Consistent with the Act the Improvements are described as follows:

Installation, Maintenance and Servicing of public improvements and facilities (including but not limited to, landscaping, sprinkler systems, park grounds, park facilities, playground equipment, landscape corridors, adjacent streets, sidewalks, curbs and gutters, storm drainage systems, Public Lighting Facilities, fencing, entry monuments, signage, frontage and retention walls, other landscaping facilities), and related labor, materials, supplies, utilities, equipment, and Incidental Expenses in and for the parks, landscape areas, detention basins and other Public Places in the District owned or maintained by the City of Wheatland. (Collectively the “Improvements.”) Installation means the construction and installation of landscaping, park, detention basin and related improvements, including, but not limited to, land preparation, such as grading, leveling, cutting and filling, sod, landscaping, irrigation systems, sidewalks and drainage, and lights. Other capitalized words and phrases in this section shall have the meanings as defined in the Act.
46 Section 3, Item # 3.6

CITY OF WHEATLAND

WHEATLAND-PREMIER GROVE LANDSCAPING AND LIGHTING DISTRICT ENGINEER’S REPORT, FISCAL YEAR 2026-27
By SCIConsultingGroup

Fiscal Year 2026-27 Estimate of Cost and Budget
The Act requires the Report to estimate the costs of the Improvements for the fiscal year, including estimates for the total costs for the Improvements for the year, the amount of any surplus or deficit to be carried over from a previous fiscal year, and the amount of funding contributions made from sources other than assessment revenue. After determining these amounts, the Report then must calculate the net amount to be assessed upon assessable lands within the District.

Figure 1: Cost and Budget
Improvements Cost:

Wheatland Ranch: Unit 1 & Unit 2
Equipment Purchase and Maintenance $ 77,878
Maintenance and Operation1 $ 62,651
Street Lights $ 7,724
Administration $ 3,090
Incidentals $ 4,414
Premier Grove
Equipment Purchase and Maintenance $ 10,423
Maintenance and Operation1 $ 8,214
Street Lights $ 1,219
Administration $ 430
Incidentals $ 559
Park Place
Equipment Purchase and Maintenance $ 69,024
Maintenance and Operation1 $ 54,481
Street Lights $ 7,919
Administration $ 2,880
Incidentals $ 3,744
Total Budget $ 157,325
Total Benefit of Services and Related Expenses $ 77,878 Wheatland Ranch (Zone 1) SFE Units 188
Benefit received per Single Family Equivalent Unit $ 414 Total Benefit of Services and Related Expenses $ 10,423 Premier Grove (Zone 2) SFE Units 49
Benefit received per Single Family Equivalent Unit $ 213 Total Benefit of Services and Related Expenses $ 69,024 Park Place (Zone 3) SFE Units 209
Benefit received per Single Family Equivalent Unit $ 330 Less:

City Contribution for General Benefits $ 11,013
City Contribution toward Special Benefits $ 17,762
$ 28,774
Total Landscaping & Lighting District $ 128,550
(Net Amount to be Assessed)
Budget Allocation:

Wheatland Ranch Total Assessment Total
SFE Units per SFE Assessment
188 $372.46 $70,023.15
Premier Grove Total Assessment Total
SFE Units per SFE Assessment
49 $157.86 $7,735.28
Park Place Total Assessment Total
SFE Units per SFE Assessment
209 $243.02 $50,791.87
1) Includes park and landscaping maintenance, and adjacent curb and gutter, storm drainage, streets and other infrastructure.

Wheatland-Premier Grove Landscaping & Lighting District Benefit Assessment
Estimate of Cost for Fiscal Year 2026-27
47 Section 3, Item # 3.6

CITY OF WHEATLAND

WHEATLAND-PREMIER GROVE LANDSCAPING AND LIGHTING DISTRICT ENGINEER’S REPORT, FISCAL YEAR 2026-27
By SCIConsultingGroup

Method of Assessment Apportionment
This section of the Engineer's Report includes an explanation of the benefits derived from the installation, maintenance and servicing of the Improvements for Wheatland Ranch, Premier Grove and Park Place and the methodology used to apportion the total assessment to properties within the District.

The District consists of all Assessor Parcels within the three subdivisions. The method used for apportioning the assessment is based upon the proportional special benefits derived by the properties in the District over and above general benefits conferred on real property or to the public at large. The apportionment of special benefit is a two-step process: the first step is to identify the types of special benefit arising from the Improvements, and the second step is to allocate the assessments to property based on the estimated relative special benefit for each type of property.

Discussion of Benefit
In summary, the assessments can only be continued based on the special benefit to property. This benefit is received by property over and above any general benefits.

Moreover, such benefit is not based on any one property owner’s use of the Improvements or a property owner’s specific demographic status. With reference to the requirements for assessments, Section 22573 of the Landscaping and Lighting Act of 1972 states:
"The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements."
Proposition 218, as codified in Article XIIID of the California Constitution, has confirmed that assessments must be based on the special benefit to property:
"No assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel." The following benefit categories summarize the types of special benefit to residential and other lots and parcels resulting from the installation, maintenance and servicing of the Improvements to be provided with the assessment proceeds. These categories of special benefit are derived from the statutes passed by the California Legislature and other studies which describe the types of special benefit received by property from 48 Section 3, Item # 3.6

CITY OF WHEATLAND

WHEATLAND-PREMIER GROVE LANDSCAPING AND LIGHTING DISTRICT ENGINEER’S REPORT, FISCAL YEAR 2026-27
By SCIConsultingGroup

maintenance and improvements such as those within by the District. These types of special benefit are summarized as follows:

A. Proximity to Improved Park and Landscaped Areas Within the Assessment District.

B. Access to Improved Park and Landscaped Areas Within the Assessment District.

C. Improved Views Within the Assessment District.

D. Extension of a Property’s Outdoor Areas and Green Spaces for Properties Within Proximity to the Improvements.

E. Improved Nighttime Visibility and Safety from Streetlights.

The SVTA v. SCCOSA decision provides enhanced clarity to the definitions of special benefits to properties in three distinct areas:
♦ Proximity ♦ Expanded or Improved Access ♦ Views
The decision also clarifies that a special benefit is a service or improvement that provides a direct advantage to a parcel and that indirect or derivative advantages resulting from the overall public benefits from a service or improvement are general benefits. The SVTA v. SCCOSA decision also provides specific guidance that park improvements are a direct advantage and special benefit to property that is proximate to a park that is improved by an assessment:

The characterization of a benefit may depend on whether the parcel receives a direct advantage from the improvement (e.g. proximity to a park) or receives an indirect, derivative advantage resulting from the overall public benefits of the improvement (e.g. general enhancement of the district’s property values).

Proximity, improved access and views, in addition to the other special benefits listed above further strengthen the basis of these assessments.

Benefit Factors
The special benefits from the Improvements are further detailed below:

Proximity To Improved Park And Landscaped Areas Within The Assessment District
Only the specific properties within close proximity to the Improvements are included in the District. Therefore, property in the District enjoys unique and valuable proximity and 49 Section 3, Item # 3.6

CITY OF WHEATLAND

WHEATLAND-PREMIER GROVE LANDSCAPING AND LIGHTING DISTRICT ENGINEER’S REPORT, FISCAL YEAR 2026-27
By SCIConsultingGroup

access to the Improvements that the public at large and property outside the District do not share.

In absence of the assessments, the Improvements would not be provided and the park and landscape areas in the District would be degraded due to insufficient funding for maintenance, upkeep and repair. Therefore, the assessments provide Improvements that are over and above what otherwise would be provided. Improvements that are over and above what otherwise would be provided do not by themselves translate into special benefits but when combined with the unique proximity and access enjoyed by parcels in the District, they provide a direct advantage and special benefit to property in the District.

Access To Improved Park And Landscaped Areas Within The Assessment District
Since the parcels in the District are nearly the only parcels that enjoy close access to the Improvements, they directly benefit from the unique close access to improved landscaping areas that are provided by the Assessments. This is a direct advantage and special benefit to property in the District.

Improved Views Within The Assessment District
The City, by maintaining these park and landscaped areas, provides improved views to properties in the Assessment District. The properties in the District enjoy close and unique proximity, access and views of the Improvements; therefore, the improved and protected views provided by the Assessments are another direct and tangible advantage that is uniquely conferred upon property in the District.

Extension Of A Property’s Outdoor Areas And Green Spaces For Properties Within Proximity To The Improvements
In large part because it is cost prohibitive to provide large open land areas on property in the District, the residential and other benefiting properties in the District do not have large outdoor areas and green spaces. The park and landscaped areas within the District provide additional outdoor areas that serve as an effective extension of the land area for proximate properties because the Improvements are uniquely proximate and accessible to property in close proximity to the Improvements. The Improvements, therefore, provide an important, valuable and desirable extension of usable land area for the direct advantage and special benefit of properties with good and close proximity to the Improvements.
50 Section 3, Item # 3.6

CITY OF WHEATLAND

WHEATLAND-PREMIER GROVE LANDSCAPING AND LIGHTING DISTRICT ENGINEER’S REPORT, FISCAL YEAR 2026-27
By SCIConsultingGroup

Improved Nighttime Visibility And Safety From Streetlights Well maintained, effective street lighting provides special benefit to proximate parcels, within the range of the light, because it allows for safer and improved use of the property in the evenings and night. Streetlighting also provides special benefit as it increases neighborhood safety and reduces the likelihood of crime on the proximate parcels.

General Versus Special Benefit And Quantification Of General Benefit In light of Beutz v. County of Riverside (2010) and Golden Hill Neighborhood Association v.

City of San Diego (2011), the City has reevaluated the Proposition 218 requirement regarding special and general benefits. Proposition 218 requires an assessing agency to separate the general benefits from the special benefits of a public improvement or service, estimate the quantity of each in relation to the other, and limit the assessment amount to the portion of the improvement or service costs attributable to the special benefits. The courts in Golden Hill and Beutz determined that there usually will be some general benefit associated with a parks improvement project and park-related services because residents and others who don’t reside in the assessment district probably will use the parks at least to some degree. The separation and quantification of general and special benefits requires an apportionment of the cost of the service or improvement between the two benefit types and assessing assessment district property owners only for the portion of the cost representing special benefits to the assessment district property. General benefits cannot be funded by assessment revenue. Rather, the funding must come from other sources. The city therefore has analyzed the quantity or extent to which the general public may reasonably be expected to use or benefit from the parks and landscape areas in relation to the quantity or extent to which residents of the assessment district use and benefit from the parks and landscape areas.

Although the parks and landscape areas may be available to the general public at large, they have been specifically designed, located and created to provide additional and improved public resources for property inside the District, and not the public at large.

Other properties that are either outside the District, or within the District and not assessed, do not enjoy the unique proximity, access, views and other special benefit factors described previously. These Improvements are of special benefit to properties located within the Assessment District because they provide a direct advantage to properties in the District that would not be provided in absence of the Assessments.

Special Note Regarding General Benefit and the SVTA v. SCCOSA Decision:

There is no widely-accepted or statutory formula for calculating general benefit.

General benefits are benefits from improvements or services that are not special in nature, are not “particular and distinct” and are not “over and above” benefits 51 Section 3, Item # 3.6

CITY OF WHEATLAND

WHEATLAND-PREMIER GROVE LANDSCAPING AND LIGHTING DISTRICT ENGINEER’S REPORT, FISCAL YEAR 2026-27
By SCIConsultingGroup

received by other properties. The SVTA vs. SCCOSA decision provides some clarification by indicating that general benefits provide “an indirect, derivative advantage” and are not necessarily proximate to the improvements.

In the re-analysis of general benefit, the city determined that there are several attributes and features relating to the parks and landscaped areas that discourage and limit use by persons who do not reside near the parks and landscape areas: there are no bathrooms; there are no parking lots; the areas are small; the areas are designed for passive use and short duration of use (e.g. less than one hour); there are no ball fields for organized sports teams and play; the areas are not located on major streets; and, the areas are not destination parks. For similar reasons, these attributes and features make the parks and landscape areas much more usable by those who reside within close walking distance.

City police officers, other staff persons and council members over the years also have observed the patterns of usage of the parks and landscape areas and the persons who use those areas. Based on these observations, the city has determined that the vast majority of the persons who use these areas reside in close proximity, that it is extremely rare for someone to drive to park at and use these areas, and that it is extremely rare for someone to walk to these areas from outside the District.

Based on these observations and the park/landscape area attributes and features that discourage and limit use by persons outside the District area, the city has determined that approximately 8% of the persons who use the parks and landscape areas walk or drive to the areas from outside the District.

Regarding the street lighting, it benefits both pedestrians and drivers who reside in the District area as well as those pedestrians and drivers from outside the District (i.e., those walking or driving through or into the District). Because the District involves residential subdivisions with no major arterial roads and few through roads, the vast majority of the walking and driving in the District is by those who reside in the area. City police officers, other staff persons and council members over the years have observed the drivers and pedestrians in the District area. Based on these observations, the city has determined that approximately 3% of the drivers and pedestrians on the District streets with lighting reside outside the District.

With 8% of park usage by non-District residents and 3% benefit from street lighting to non-District residents, the city next must determine the overall percentage of use and benefit attributable to the general benefit. It is difficult to calculate or reconcile the overall general benefit from these percentages; therefore, the city has determined that the most appropriate calculation is to average the two. In averaging the percentages, the city estimates and determines that the overall general benefit from the Improvements is 7%. The budget on page 6 shows that the amount and portion of city funding of the 52 Section 3, Item # 3.6

CITY OF WHEATLAND

WHEATLAND-PREMIER GROVE LANDSCAPING AND LIGHTING DISTRICT ENGINEER’S REPORT, FISCAL YEAR 2026-27
By SCIConsultingGroup

improvement costs from sources other than assessment revenue is $28,774, or 18.3%, which exceeds the 7% general benefit.

Method of Assessment
After separating out the general benefits, the second step in apportioning assessments is to determine the relative special benefit for each property. This process involves determining the relative special benefit received by each property in relation to a singlefamily home, or, in other words, on the basis of Single-Family Equivalents (SFE). This SFE methodology is commonly used to distribute assessments in proportion to estimated special benefit and is generally recognized as providing the basis for a fair and appropriate distribution of assessments. For the purposes of this Report, all properties are designated a SFE value, which is each property’s relative special benefit in relation to a single family home on one parcel. In this case, the "benchmark" property is the single family detached dwelling which is one Single Family Equivalent or one SFE.

Assessment Apportionment
The Improvements for Wheatland Ranch, Premier Grove and Park Place would provide direct and special benefit to properties in this District. Wheatland Ranch, Premier Grove and Park Place are residential single family development projects. As such, each residential property receives similar benefit from the Improvements. Therefore, the Engineer has determined that the appropriate method of apportionment of the benefits derived by all parcels is on a dwelling unit basis. All improved properties or properties proposed for development are assigned an SFE factor equal to the number of dwelling units developed or planned for the property. The assessments are listed on the Assessment Roll.

Appeals and Interpretation
Any property owner who claims that the assessment levied on its property is in error as a result of incorrect information being used to apply the foregoing method of assessment, may file a written appeal with the City Manager or his or her designee. Any such appeal is limited to correction of an assessment during the then current or, if before July 1, the upcoming fiscal year. Upon the filing of any such appeal, the City Manager or his or her designee will promptly review the appeal and any information provided by the property owner. If the City Manager or his or her designee finds that the assessment should be modified, the appropriate changes shall be made to the assessment roll. If any such changes are approved after the assessment roll has been filed with the County for collection, the City Manager or his or her designee is authorized to refund to the property 53 Section 3, Item # 3.6

CITY OF WHEATLAND

WHEATLAND-PREMIER GROVE LANDSCAPING AND LIGHTING DISTRICT ENGINEER’S REPORT, FISCAL YEAR 2026-27
By SCIConsultingGroup

owner the amount of any approved reduction. Any property owner, who disagrees with the decision of the City Manager or her or his designee, may refer their appeal to the City Council of the City of Wheatland and the decision of the City Council of the City of Wheatland shall be final.
54 Section 3, Item # 3.6

CITY OF WHEATLAND

WHEATLAND-PREMIER GROVE LANDSCAPING AND LIGHTING DISTRICT ENGINEER’S REPORT, FISCAL YEAR 2026-27
By SCIConsultingGroup

Assessment
WHEREAS, the City Council of the City of Wheatland, County of Yuba, California, pursuant to the provisions of the Landscaping and Lighting Act of 1972 and Article XIIID of the California Constitution (collectively “the Act”), adopted its Resolution Initiating Proceedings for the Formation of the Landscaping and Lighting Assessment District; WHEREAS, the Resolution directed the undersigned Engineer of Work to prepare and file a report presenting a description of the Improvements, an estimate of the costs of the Improvements, a diagram for the assessment district and an assessment of the estimated costs of the improvements upon all assessable parcels within the assessment district, to which Resolution and the description of the Improvements therein contained, reference is hereby made for further particulars;
NOW, THEREFORE, the undersigned, by virtue of the power vested in me under the Act and the order of the City Council of the City of Wheatland, hereby make the following assessment to cover the portion of the estimated cost of the Improvements, and the costs and expenses incidental thereto to be paid by the assessment district.

The amount of the costs of the Improvements and related incidental expense to be paid by the District for the fiscal year 2026-27 is as follows:

Figure 2: Summary of Cost Estimates
Estimate of Improvement
Cost for FY 2026-27
Wheatland
Ranch Units
1 & 2
Premier
Grove
Park
Place
Maintenance and Operation1 $ 62,651 $ 8,214 $ 54,481
Street Lights $ 7,724 $ 1,219 $ 7,919
Administration $ 3,090 $ 430 $ 2,880
Incidentals $ 4,414 $ 559 $ 3,744
Contribution from other sources2 $ (7,855) $ (2,688) $ (18,232) Total Budget… $ 70,023 $ 7,735 $ 50,792
Budget to Assessment
Total Budget $ 70,023 $ 7,735 $ 50,792
Total SFE Units 188 49 209
Total per SFE $372.46 $157.86 $243.02
1) Includes park and landscaping maintenance, and adjacent curb and gutter, storm drainage, streets and other infrastructure
2) General Fund, Public Works fund, etc.

As required by the Act, the Assessment Diagram is hereto attached and made a part hereof showing the exterior boundaries of the District. The distinctive number of each parcel or lot of land in the Wheatland-Premier Grove Landscaping and Lighting District is its Assessor Parcel Number appearing on the Assessment Roll. 55 Section 3, Item # 3.6

CITY OF WHEATLAND

WHEATLAND-PREMIER GROVE LANDSCAPING AND LIGHTING DISTRICT ENGINEER’S REPORT, FISCAL YEAR 2026-27
By SCIConsultingGroup

I do hereby assess and apportion the net amount of the cost and expenses of the Improvements, including the related incidental expenses, upon the parcels and lots of land within the District, in accordance with the special benefits to be received by each parcel or lot, from the improvements, and more particularly set forth in the Cost Estimate and Method of Assessment in the Report.

The assessment is made upon the parcels or lots of land within the District in proportion to the special benefits to be received by the parcels or lots of land, from the Improvements.

The assessment is subject to an annual adjustment based on the change in the Consumer Price Index for the San Francisco Bay Area as of December of each succeeding year, with the maximum annual adjustment not to exceed 4%.

In the event that the actual assessment rate for any given year is not increased by an amount equal to the minimum of 4% or the yearly CPI change plus any CPI change in previous years that was in excess of 4%, the maximum authorized assessment shall increase by this amount. In such event, the maximum authorized assessment shall be equal to the base year assessment as adjusted by the increase to the CPI, plus any and all CPI adjustments deferred in any and all prior years. The CPI change above 4% can be used in a future year when the CPI adjustment is below 4%.

The 2026-27 rate for Wheatland Ranch (Zone 1) is $372.46 per SFE, Premier Grove (Zone 2) is $157.86 per SFE, and Park Place (Zone 3) is $243.02 per SFE which is a 3.0365% increase (and is the actual U.S. Department of Labor CPI increase for Northern California)and the maximum allowed rate for each zone.

Each parcel or lot of land is described in the Assessment Roll by reference to its parcel number as shown on the Assessor's Maps of the County of Yuba for the fiscal year 2026-

27. For a more particular description of the parcel, reference is hereby made to the deeds and maps on file and of record in the office of the County Recorder of Yuba County.

I hereby place opposite the Assessor Parcel Number for each parcel or lot within the Assessment Rolls, the amount of the assessment for the fiscal year 2026-27 for each parcel or lot of land within the District.

Dated: June 9, 2026
Engineer of Work
By__
_____________________
John W. Bliss, License No. C052091
56 Section 3, Item # 3.6
CITY OF WHEATLAND PAGE 20

WHEATLAND-PREMIER GROVE LANDSCAPING AND LIGHTING DISTRICT ENGINEER’S REPORT, FISCAL YEAR 2026-27
By SCIConsultingGroup

Assessment Diagram
The boundaries of the Landscaping and Lighting District are displayed on the following Assessment Diagrams.
57 Section 3, Item # 3.6
CITY OF WHEATLAND PAGE 21

WHEATLAND-PREMIER GROVE LANDSCAPING AND LIGHTING DISTRICT ENGINEER’S REPORT, FISCAL YEAR 2026-27
By SCIConsultingGroup

Assessment Roll, FY 2026-27
An Assessment Roll (a listing of all parcels assessed within the Assessment District and the amount of the assessment) will be filed with the City Clerk is, by reference, made part of this report and is available for public inspection during normal office hours.

Each lot or parcel listed on the Assessment Roll is shown and illustrated on the latest County Assessor records and these records are, by reference made part of this report.

These records shall govern for all details concerning the description of the lots or parcels. 58 Section 3, Item # 3.6

CITY COUNCIL MEETING STAFF REPORT
Meeting Date: June 9, 2026
SUBJECT: Consideration and Adoption of Resolution Approving SB1 Funding Project List for Fiscal Year 2026-2027
PREPARED BY: Dane H. Schilling, City Engineer & Heidi Provencher, DCCM Engineering RECOMMENDATION:

Staff recommends that the Wheatland City Council consider the adoption of a resolution approving a list of potential projects to be funded in full or in part in Fiscal Year 2026-27 with revenues from the State of California Road Maintenance and Rehabilitation Account (RHMA).

BACKGROUND/DISCUSSION:

On April 28, 2017, State Senate Bill 1 (SB1), also known as the Road Repair and Accountability Act of 2017 (RMRA), was signed into a law. SB1 established the RMRA to address deferred maintenance on the state highway system, and local systems. RMRA funds are available to cities and counties for basic road maintenance, rehabilitation, and critical safety projects that may include, but are not limited to, the following:
 Road Maintenance and Rehabilitation
 Safety Projects
 Railroad Grade Separations
 Complete Street Components (including active transportation purposes, pedestrian and bicycle safety project, drainage and stormwater capture in conjunction with any other allowable project).
 Traffic Control Devices
On February 22, 2022, the City adopted its first Pavement Management Program (PMP) which provides guidance on how best to apply limited street maintenance funding. The Pavement Management Program lists SB1 funds as one of several sources of street maintenance funding.

SB1 requires cities to adopt, by resolution, a list of projects proposed to receive funding from the RMRA prior to a given fiscal year. The following list represents the staff’s current plan for expenditure of SB1 funds in Fiscal Year 2026-27 (FY26-27). City Council may choose to modify or alter the list at any time by resolution. The City is required to report on the selected projects to the California Transportation Commission by June 30th each year.
59 Section 3, Item # 3.7
In FY2025-26, the city’s capital street maintenance project resurfaced streets listed below. The project included applying Type 2 slurry seals, replacing 13 pedestrian ramps, and replacing pavement markings.

The project also included sealing and new pavement markings at the community center parking lot. This project extended the life of pavements in good condition by 10+ years. The following locations were resurfaced:

Streets Resurfaced in FY2025-26
 McDevitt Drive from Wheatland Park Drive to State Route 65.  Stineman Court from cul-de-sac to McDevitt Drive.
 Hamon Court from McDevitt Drive to the cul-de-sac.
 Bowers Way from cul-de-sac to Griffith Way.
 Nichols Road from Spenceville Road to Cyrus Dam Road.  Cyrus Dam Road from Nichols Road to Brock Drive.

Fiscal Year 2026-27
The following is a list of potential SB1 funded projects for FY26-27. Not all projects on this list can be funded by SB1 funds:

1. Wheatland Road Complete Streets
a. Description: Contribute to local match to federal aid funds for PA&ED phase of a project to add sidewalks and bike lanes, and rehabilitation of existing vehicle lanes. b. Location: Wheatland Road from Hwy-65 to Oakley Lane
c. Estimated Useful Life of Project: 20+ years.
d. Estimated PA&ED Phase FY 2026-27
e. Estimated Year of Construction: FY2028-29.
f. Estimated Project Costs:
$ 350,000 Design and Environmental (current phase)
$ 341,000 ROW and Construction Phase
g. Estimated SB1 funds to be used $30,000

2. Main Street and D Street Emergency Repairs
a. Description: A water main break during a PG&E underground utility installation required an emergency repair in Main Street at Hwy 65. Repairs include repairing the broken water main and replacement of pavement surface and base, and pavement markings. The City will apply the SB1 funds to the insurance deductible.
b. Location: Intersection of Main Street and State Route 65. c. Estimated Useful Life of Project: 20+ years.
d. Year of Emergency Repair FY2024-25.
e. Project Costs: $71,119.17
f. Estimated SB1 Funds to be Used: $25,000

3. Spenceville Road Culvert Replacement
a. Description: Replace a failing large diameter metal culvert and repair the roadway where settlement has occurred. The project will repair the culvert and failing roadway, extend the life of the roadway, and improve safety by removing the dip that has developed. This repair work will be completed in conjunction with the Wheatland Regional Sewer Project. b. Location: Spenceville Road 0.35 miles east of McCurry Street. 60 Section 3, Item # 3.7
c. Estimated Useful Life of Project: 20+ years
d. Estimated design phase FY2026-27.
e. Estimated Year of Construction: FY2026-27
f. Estimated Project Costs: $250,000
g. Estimated SB1 Funds to be used $250,000

4. ADA Self Evaluation and Transition Plan
a. Description: Update the City’s Self Evaluation and Transition Plan per by federal law. b. Estimated Useful Life of Project: 5+ years.
c. Estimated Year of Project Completion: FY2026-27.
d. Estimated SB1 Funds to be used: $25,000

5. Crack Sealing
a. Description: Apply crack seal to preserve pavement and prepare certain streets for future slurry seal application.
b. Location:
i. Anderson Way from Johnson Street to Hudson Way
ii. Blackford Court from Griffith Way to Cul-de-sac.
iii. Corbin Drive from Johnson Street to Hudson Way
iv. Donner Court from Nightengale Way to the Cul-de-Sac v. Evergreen Drive from SR 65 to City Limits.
vi. Griffith Way from Wheatland Park Drive to Bowers Way vii. Hudson Way from Sullivan Way to Anderson Way
viii. Hudson Court from Hudson Way to the Cul-de-Sac.
ix. Nightingale Way from Bowers Way to Nightingale Court. x. Nightingale Court from Bowers Way to Cul-de-Sac.
c. Estimated Useful Life of Project: 7+ years.
d. Estimated Year of Construction: FY2026-27.
e. Estimated Project Costs: $15,000

6. A Street and Sixth Street Resurfacing
a. Description: Rehabilitate pavement, replace pedestrian ramps, and pavement markings in conjunction with construction of the Wheatland Regional Sewer Project. b. Location:
i. Sixth Street from UPRR to C Street.
ii. A Street from A Street to Main Street
c. Estimated Useful Life of Project: 10+ years.
d. Estimated Year of Construction: FY2026-27.
e. Estimated SB1 Funds to be Used: $380,000
Unexpended SB1 funds may be rolled-over and accumulated for use in future years. These projects are intended to improve and maintain the quality of the roadways and ensure that the City’s local road network continues to meet the needs of the community.

Alternatives

1. Decline to adopt the proposed resolution.

2. Provide staff with alternative projects to apply SB1 funds to. 61 Section 3, Item # 3.7
FISCAL IMPACT:

It is estimated that the City will receive $112,571 in SB1/RMRA funding in Fiscal Year 2026-27 which would bring the available fund balance to approximately $725,000. SB1 funds would be used in addition to other regular sources such as Gas Tax revenues and any special funding sources or opportunities that may arise. Staff will continue to pursue grant opportunities as well to leverage SB1 funding.

ATTACHMENTS:

A. Resolution
62 Section 3, Item # 3.7
Attachment ‘A’
RESOLUTION NO. 26-___

RESOLUTION TO APPROVE LIST OF PROJECTS FUNDED BY
SB1 THE ROAD REPAIR AND ACCOUNTABILITY ACT FOR FISCAL YEAR 2026-27 WHEREAS, Senate Bill 1 (SB1), the Road Repair and Accountability Act of 2017 (Chapter 5, Statutes of 2017) was passed by the Legislature and Signed into law by the Governor in April 2017, in order to address the significant multi-modal transportation funding shortfalls statewide; and
WHEREAS, SB1 includes accountability and transparency provisions that will ensure the residents of our City of Wheatland are aware of the projects proposed for funding in our community and which projects are in progress or have been completed each fiscal year; and WHEREAS, the City of Wheatland must adopt by resolution a list of all projects proposed to receive funding from the Road Maintenance and Rehabilitation Account (RMRA), created by SB1 by resolution, which must include a description and the location of each proposed project, a proposed schedule for the project’s completion, and the estimated useful life of the improvement; and
WHEREAS, the City of Wheatland, will receive an estimated $112,571 in RMRA revenue in Fiscal Year 2026-27; and
WHEREAS, the City of Wheatland prepared Pavement Management Program (PMP) and used it to develop the SB1 project list to ensure revenues are being used on the most high-priority and cost-effective projects that also meet the community’s priorities for transportation investment; and
WHEREAS, the funding from SB1 will help the City of Wheatland maintain and rehabilitate its streets/roads, and add active transportation infrastructure in the City; and WHEREAS, the previously proposed and adopted projects may also utilize Fiscal Year 2026-27 Road Maintenance and Rehabilitation Account revenues in their delivery. With the relisting of these projects in the adopted fiscal year resolution, the City of Wheatland is reaffirming to the public and the State our intent to fund these projects with RMRA revenues.

NOW, THEREFORE BE IT RESOLVED, by the City Council of City of Wheatland, State of California, hereby approves the following list of projects that may be funded in Fiscal Year 2026-27 in whole or in part with Road Maintenance and Rehabilitation Account revenues:

1. Wheatland Road Complete Streets
a. Description: Contribute to local match to federal aid funds for PA&ED phase of a project to add sidewalks and bike lanes, and rehabilitation of existing vehicle lanes.
63 Section 3, Item # 3.7
b. Location: Wheatland Road from Hwy-65 to Oakley Lane
c. Estimated Useful Life of Project: 20+ years.
d. Estimated PA&ED Phase FY 2026-27
e. Estimated Year of Construction: FY2028-29.
f. Estimated Project Costs:
$ 350,000 Design and Environmental (current phase)
$ 341,000 ROW and Construction Phase
g. Estimated SB1 funds to be used $30,000

2. Main Street and D Street Emergency Repairs
a. Description: A water main break during a PG&E underground utility installation required an emergency repair in Main Street at Hwy 65. Repairs include repairing the broken water main and replacement of pavement surface and base, and pavement markings. The City will apply the SB1 funds to the insurance deductible. b. Location: Intersection of Main Street and State Route 65. c. Estimated Useful Life of Project: 20+ years.
d. Year of Emergency Repair FY2024-25.
e. Project Costs: $71,119.17
f. Estimated SB1 Funds to be Used: $25,000

3. Spenceville Road Culvert Replacement
a. Description: Replace a failing large diameter metal culvert and repair the roadway where settlement has occurred. The project will repair the culvert and failing roadway, extend the life of the roadway, and improve safety by removing the dip that has developed. This repair work will be completed in conjunction with the Wheatland Regional Sewer Project.
b. Location: Spenceville Road 0.35 miles east of McCurry Street. c. Estimated Useful Life of Project: 20+ years
d. Estimated design phase FY2026-27.
e. Estimated Year of Construction: FY2026-27
f. Estimated Project Costs: $250,000
g. Estimated SB1 Funds to be used $250,000

4. ADA Self Evaluation and Transition Plan
a. Description: Update the City’s Self Evaluation and Transition Plan per by federal law.
b. Estimated Useful Life of Project: 5+ years.
c. Estimated Year of Project Completion: FY2026-27.
d. Estimated SB1 Funds to be used: $25,000
64 Section 3, Item # 3.7

5. Crack Sealing
a. Description: Apply crack seal to preserve pavement and prepare certain streets for future slurry seal application.
b. Location:
i. Anderson Way from Johnson Street to Hudson Way
ii. Blackford Court from Griffith Way to Cul-de-sac.
iii. Corbin Drive from Johnson Street to Hudson Way
iv. Donner Court from Nightengale Way to the Cul-de-Sac v. Evergreen Drive from SR 65 to City Limits.
vi. Griffith Way from Wheatland Park Drive to Bowers Way vii. Hudson Way from Sullivan Way to Anderson Way
viii. Hudson Court from Hudson Way to the Cul-de-Sac.
ix. Nightingale Way from Bowers Way to Nightingale Court. x. Nightingale Court from Bowers Way to Cul-de-Sac.
c. Estimated Useful Life of Project: 7+ years.
d. Estimated Year of Construction: FY2026-27.
e. Estimated Project Costs: $15,000

6. A Street and Sixth Street Resurfacing
a. Description: Rehabilitate pavement, replace pedestrian ramps, and pavement markings in conjunction with construction of the Wheatland Regional Sewer Project.
b. Location:
i. Sixth Street from UPRR to C Street.
ii. A Street from A Street to Main Street
c. Estimated Useful Life of Project: 10+ years.
d. Estimated Year of Construction: FY2026-27.
e. Estimated SB1 Funds to be Used: $380,000
The foregoing resolution was introduced and adopted by the City Council of City of Wheatland at a regular meeting held on the 9
th day of June 2026, by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

The foregoing resolution is hereby approved.
______________________________
Lisa McIntosh, Mayor
ATTEST:
______________________________
Josie Camacho, City Clerk
65 Section 3, Item # 3.7
City Council Meeting Staff Report
Meeting Date: June 9, 2026
SUBJECT: Consideration of Appointment to the City of Wheatland Planning Commission PREPARED BY: Bill Zenoni, City Manager
RECOMMENDATION:

Staff recommends that the Wheatland City Council consider the application received for the Planning Commission vacancy and approve the appointment of Tambra Courtright to the City of Wheatland Planning Commission.

DISCUSSION:

Pursuant to Section 2.20.030 of the Wheatland Municipal Code, the City of Wheatland Planning Commission is comprised of five (5) members appointed by a majority vote of the City Council.

A list of the current Commission members is below:

Current Term Expires Commissioner
December 2026 Vacant
December 2026 Debbie Panteloglow
December 2026 Ken Thomason
December 2028 Gregory Hart
December 2028 Ryan Epperson
With the recent appointment of Planning Commissioner David Pesenti to the Wheatland City Council, the Wheatland Planning Commission currently has one vacancy. The City Clerk noticed the Planning Commission vacancy on the City’s website. One application, from Tambra Courtright, was received by the June 1st due date. Staff recommends that the City Council consider the appointment of Tambra Courtright to the Wheatland Planning Commission for the remainder of the term of the current vacancy (December 31, 2026).

FISCAL IMPACT:

None.

ATTACHMENTS:

A. Planning Commission Application
66 Section 6, Item # 6.1
67 Section 6, Item # 6.1

68 Section 6, Item # 6.1

CITY COUNCIL MEETING STAFF REPORT
Meeting Date: June 9, 2026
SUBJECT: Review of Five-Year Capital Improvement Program PREPARED BY: Bill Zenoni, City Manager
RECOMMENDATION:

Staff recommends that the Wheatland City Council receive the information presented regarding the FiveYear Capital Improvement Program.

DISCUSSION:

Annually, as part of the budget development process, staff prepares a forecast of anticipated capital projects for the coming five fiscal years. This Five-Year Capital Improvement Program (CIP) is included as a section of the budget document Attachment ‘A’. The capital projects identified in the first year of the CIP are included in the Fiscal Year 2026-27 Budget (pages 72-73).

The CIP identifies funding sources for the capital projects identified for the next five fiscal year period.

The capital projects identified for the five fiscal years beginning July 1, 2026 and ending June 30, 2031 total $110.9 million. Included are projects totaling $22.4 million, for which funding sources have not yet been identified. The largest funded capital project, the South Yuba County Regional Wastewater Project, is projected to total $80.0 million, constructed over the next two fiscal years.

The City Engineer will provide an overview of the anticipated major capital projects at the June 9th City council meeting. The Five-Year CIP will be considered in conjunction with the approval of the annual budget.

FISCAL IMPACT:

Funding for the first year of the Five-Year Capital Improvement Program is included in the Fiscal Year 2026-27 Budget. Funding for capital projects in subsequent year’s will be considered as those annual budgets are developed.

ATTACHMENTS:

A. Five-Year Capital Improvement Program
69 Section 6, Item # 6.2
FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 Five Year Total

FACILITIES FUND
Park Restroom Improvements - - 15,000 - - 15,000
Parks Tables/Benches - 15,000 - - - 15,000
Playground Improvements - - 10,000 - 10,000 20,000
Drinking Fountains/Shade Structures - - 10,000 - 10,000 20,000 Community Center Repairs - 10,000 10,000 10,000 10,000 40,000 Fire Station #1 Repairs - 22,000 - - - 22,000
Miscellaneous Repairs (City Hall, Police Station, Corp Yard) - 15,000 20,000 20,000 20,000 75,000 TOTAL FACILITIES FUND $ - $ 62,000 $ 65,000 $ 30,000 $ 50,000 $ 207,000

VEHICLE REPLACEMENT FUND
Police Patrol Vehicles 96,000 - 110,000 155,000 100,000 461,000 Public Works Vehicles 60,000 - 65,000 - 70,000 195,000
TOTAL VEHICLE REPLACEMENT FUND $ 156,000 $ - $ 175,000 $ 155,000 $ 170,000 $ 656,000 GAS TAX, SB-1, TDA FUNDS
CIP Development - - - 15,000 - 15,000
Semi-Annual Pavement Sealing - 300,000 - 315,000 - 615,000 Semi-Annual Pavement Resurfacing 400,000 - 400,000 - 400,000 1,200,000 Sidewalk ADA Accessibility Program 60,000 60,000 60,000 60,000 60,000 300,000 Wheatland Road Complete Streets Project 30,000 25,000 - - - 55,000 Spenceville Road Culvert Replacement 200,000 - - - - 200,000 Stormwater Permitting & Compliance - - - - 60,000 60,000 ADA Self Evaluation and Transition Plan 25,000 - - - 30,000 55,000 TOTAL GAS TAX, SB-1, TDA FUNDS $ 715,000 $ 385,000 $ 460,000 $ 390,000 $ 550,000 $ 2,500,000

WATER FUND
Water Main & Service Replacement Program - 30,000 300,000 300,000 300,000 930,000 Clean & Recoat Tank #2 450,000 - - - 450,000
Well Rehabilitation & Supply Meters - 50,000 - - - 50,000 Fire Hydrant Replacement Program - 20,000 20,000 20,000 - 60,000 SCADA Maintenance and Upgrades - - 50,000 - 10,000 60,000 GIS Mapping System & Updates - 30,000 10,000 10,000 10,000 60,000 Billing Software Updates - - - 20,000 - 20,000
Replace Ancillary/Chemical Well Equipment - 20,300 20,909 21,536 22,182 84,927 New Testing Stations 20,000 - - - - 20,000
Chlorine Analyzers 60,000 - - - - 60,000
Fire Pump and Hydrant Testing 5,000 - - - - 5,000
Portable Emergency Generator - 50,000 - - - 50,000
Jet-Vac - 25,000 - - - 25,000
SCADA & Computer Hardware Updates - - - - 30,000 30,000 TOTAL WATER UTILITY FUND $ 535,000 $ 225,300 $ 400,909 $ 371,536 $ 372,182 $ 1,904,927

CITY OF WHEATLAND
Fiscal Year 2026-2027
Capital Improvement Project Summary By Fund
Attachment 'A'
70 Section 6, Item # 6.2
FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 Five Year Total

WASTEWATER FUND
Sewer System Model - - - - 80,000 80,000
Rehab Lift Stations 30,000 - 31,800 - 33,708 95,508
GIS System & Updates - 40,000 10,000 10,000 10,000 70,000 Billing Software Updates - - - 20,000 - 20,000
Malone Pump Station Bar Screen 50,000 - - - - 50,000
WWTP Corkscrew Grinder & Press 150,000 - 159,000 - - 309,000 WWTP Aerator Repair or Replace - - - - -
Replace Headworks Influent Screen - - 65,000 - - 65,000 Replace Malone Lift Station & Generator - - 120,000 530,000 - 650,000 CIP Development - 15,000 - 15,000 - 30,000
Wastewater PlC Controllers - 12,000 - - - 12,000
Portable Emergency Generator - 50,000 - - - 50,000
Truck-Mounted Crane - 25,000 - - - 25,000
Jet-Vac - 25,000 - 25,000
Wastewater Collection Inflow and Infiltration 75,000 - - - 75,000 TOTAL WASTEWATER UTILITY FUND $ 305,000 $ 167,000 $ 385,800 $ 575,000 $ 123,708 $ 1,556,508

GRANT/LOAN FUNDING
Comprehensive Water Phase 2 135,000 - - - 135,000
South Yuba County Regional Wastewater Project 53,550,000 20,000,000 - - - 73,550,000 Wheatland Road Complete Streets Project 232,500 - - - - 232,500 TOTAL GRANT FUNDS $ 53,917,500 $ 20,000,000 $ - $ - $ 73,917,500

DEVELOPMENT IMPACT FEES
South Yuba County Regional Wastewater Project - 6,500,000 6,500,000 Stormwater CIP Development 40,000 15,000 - 15,000 - 70,000 Stormwater LID Improvement Standards - 120,000 - - - 120,000 Stormwater Retention Basin and Pumps - South West - 100,000 300,000 - - 400,000 Hwy 65 & Main St. Intersection Improvements - - 250,000 347,100 57,850 654,950 McDevitt Traffic Signal Preemption 30,000 - - - - 30,000 TOTAL DEVELOPMENT IMPACT FEES $ 70,000 $ 6,735,000 $ 550,000 $ 362,100 $ 57,850 $ 7,774,950

UNFUNDED
Wheatland Road Complete Streets Project - - 2,000,000 1,500,000 - 3,500,000 Spenceville Road Sidewalk Gap Closure 20,000 240,000 - - - 260,000 Spenceville Road Rehabilitation (5-miles) - 350,000 - 4,000,000 7,000,000 11,350,000 Rehabilitate F, G and Third Streets - 40,000 900,000 - - 940,000 Wheatland Road Safety & Rehabilitation - Olive to Oakley 2,700,000 2,700,000 Resurface A Street - UPRR to Maint Street 560,000 560,000 Hwy 65 & Maint Street Intersection Improvements - - - 2,652,900 442,150 3,095,050 TOTAL UNFUNDED $ 3,280,000 $ 630,000 $ 2,900,000 $ 8,152,900 $ 7,442,150 $ 22,405,050 TOTAL $ 58,978,500 $ 28,204,300 $ 4,936,709 $ 10,036,536 $ 8,765,890 $ 110,921,935 Capital Improvement Project Summary By Fund (continued)

CITY OF WHEATLAND
Fiscal Year 2026-2027
71 Section 6, Item # 6.2

CITY COUNCIL MEETING STAFF REPORT
Meeting Date: June 9, 2026
SUBJECT: Fiscal Year 2026-27 Operating Budget
PREPARED BY: Susan Mahoney, Finance Director
RECOMMENDATION:

Staff recommends that the Wheatland City Council consider adoption of a resolution approving the annual budget, budget development policies, and appropriations limit for Fiscal Year (FY) 2026-27.

DISCUSSION:

The Council met on May 26 to review and discuss the proposed FY 2026-27 annual operating budget and provide staff with direction and comments. Per Council’s direction, the following adjustments were made to establish a balanced General Fund budget. A revised and complete budget document is attached.

Finance Department - reduced staffing $5,129
Police Department – reduced overtime allocation 10,000
Community Development Department – reduced engineering costs 20,000 Fire Department – reduced estimated contract cost 7,920 TOTAL REDUCTIONS $43,049
The City Council adopts an annual budget for City government operations no later than June 30 for the upcoming fiscal year that begins on July 1. The resolution adopting the budget also restates several key budget development policies and establishes the required annual appropriations limit (Gann Limit). The calculated appropriations limit is set at $7,984,826, well above the City’s FY 2026-27 appropriations subject to the limit which is $2,531,000.

All the City’s funds are balanced using annual revenues for operating expenses and fund balance for capital
improvements.

Article XIII B: Gann Limit
The appropriations limitation imposed by
Propositions 4 (1979) and later amended
by Proposition 111 (1990) creates a
restriction on the amount of government
revenue which may be appropriated in any
fiscal year. The Appropriations Limit is
based on actual appropriations during the
base year (FY 1986–87 or the first full year
of operation) and increases each year using
specified growth factors.
72 Section 6, Item # 6.3
FISCAL IMPACT:

The proposed budget establishes appropriation limits for all City funds.

ATTACHMENTS:

A. Resolution
B. FY 2026-27 Operating Budget and Five-Year Capital Improvement Plan 73 Section 6, Item # 6.3
Attachment ‘A’
RESOLUTION NO. 26-___

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WHEATLAND APPROVING

THE ANNUAL BUDGET, BUDGET DEVELOPMENT POLICIES AND APPROPRIATIONS LIMIT FOR FISCAL YEAR 2026-27
WHEREAS, the City of Wheatland’s Proposed Budget for Fiscal Year 2026-27 reflects the financial plan necessary to meet the City’s needs in the coming year; and WHEREAS, the City Council of the City of Wheatland recognizes the need to continue to implement and enforce budget development policies.

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

1. That the foregoing statements are true and correct.

2. That the City of Wheatland’s Fiscal Year 2026-27 proposed budget is hereby adopted as the City’s operating budget for Fiscal Year 2026-27.

3. That the following sums of money are hereby appropriated from the revenue of the City of Wheatland for activities of the City during the 2026-27 fiscal.

General Fund $ 3,293,173
Enterprise Funds 3,556,618
Special Revenue Funds 861,451
Development Impact Funds 31,500
Project Funds 54,792,500
Total Budget $62,535,242

4. That the City will strive to maintain a balanced budget during Fiscal Year 2026-27. A balanced budget is defined as:
a. Operating revenues should equal or exceed operating expenditures and debt service obligations.
b. Ending fund balances (or net position in the enterprise funds) should meet or exceed minimum levels. For the General Fund, the minimum level has been established at 40% of operating expenditures. For the Water and Wastewater.

Funds, the goal is established at 25% of operating expenditures. 74 Section 6, Item # 6.3
c. Expenditures can exceed revenues in a given year only when beginning fund resources are used to fund capital improvements or other one-time, nonrecurring expenditures.

5. The City Council may amend the budget at any time after its adoption by a majority vote of the Council members.

6. The City will prepare and issue interim financial reports on the City's fiscal condition to the City Council and staff as may be required or prudent.

7. Each City department manager is charged with monitoring budgets that are under his/her responsibilities and controlling and limiting costs to stay within adopted budget amounts. The adopted budget is to be administered on a "department total" basis and not a line-item basis. If for some reason City service levels cannot be maintained utilizing the adopted budget amounts, a budget amendment proposal to the City Council will be requested prior to a department manager exceeding the original adopted budget amount.

8. Interfund Transfers and Loans. The City has established various special revenue, capital project, and agency funds to account for revenues and deposits whose use is restricted to certain activities. Each fund exists as a separate accounting entity from other funds, with its own revenue sources, expenditures, and fund equity.

Anticipated transfers between funds for operating purposes are defined in the adopted budget and can be made by City staff in accordance with the adopted budget.

These transfers are distinctly different from interfund borrowings, which are usually made for temporary cash flow reasons. From time to time, interfund borrowings may be needed and are approved by the City Council as follows: The Director of Finance is authorized to approve temporary interfund borrowings for cash flow purposes whenever the cash shortfall is expected to be resolved within 60 days. A common example of interfund borrowing needs under this policy is for grant programs where costs are incurred on a reimbursement basis.

Any other interfund borrowings for cash flow or other purposes requires case-by-case approval by the Council.

The funding of development entitlement processes will be from deposits received in advance of the City incurring costs. Both City staff and outside consultants are charged with coordinating the funding of these tasks to ensure that deposits are received prior to incurring costs.

9. Assets acquired with a unit cost in excess of $20,000 and a useful life of three or more years will be capitalized as property or equipment.
75 Section 6, Item # 6.3

10. Pursuant to Article XIIIB of the California Constitution, the appropriations limit for the City of Wheatland for fiscal year 2026-27 is hereby established as $7,984,826. The factors used to calculate the 2026-27 appropriations limit are the percentage change in California per capita personal income of 4.95% and the percentage change in the City of Wheatland population of 2.32%.

The foregoing resolution was adopted by the City Council of the City of Wheatland at a regular meeting held on the 9
th day of June 2026, by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

The foregoing resolution is hereby approved.
________________________
Lisa McIntosh, Mayor
ATTEST:
________________________
Josie Camacho, City Clerk
76 Section 6, Item # 6.3

CITY OF WHEATLAND CALIFORNIA

ANNUAL BUDGET
FISCAL YEAR 2026-27

77 Section 6, Item # 6.3
Fiscal Year Beginning July 1, 2025

CITY OF WHEATLAND ANNUAL BUDGET
FISCAL YEAR 2026-2027
City Council
Lisa McIntosh, Mayor
John Abe, Vice Mayor
Brian Abe, Councilmember
David Pesenti, Councilmember
Angela Teter, Councilmember
City Staff
Bill Zenoni, City Manager
Josie Camacho, Administrative Clerk/City Clerk
Michael Garlock, Police Chief
Youa Hill, Director of Public Works
Susan Mahoney, Finance Director
Contract Staff
Jennifer Buckman, City Attorney
Tim Raney, Community Development Director
Dane Schilling, City Engineer
This budget commemorates the 250th anniversary of the United States of America 78 Section 6, Item # 6.3
Fiscal Year 2026-2027 Operating Budget
Page
City Manager's Message 1
Budget Development Policies 3
Appropriations Limit 4
Budget Overview 5
Organization Chart 7
Staffing Levels 8
All Funds Summary 9
General Fund 10
General Fund Summary 11
General Fund Revenues 12
General Fund Expenses 16
City Council 17
Administration 18
Finance Department 19
Community Development Department 20
Police Department 21
Fire Department 22
Public Works Department 23
Parks Department 24
Community Center 25
Proprietary Funds 26
Water 27
Wastewater 28
Water Distribution Impact Fee 29
Sewer Collection Impact Fee 30
Wastewater Treatment Impact Fee 31
Special Revenue Funds 32
Street Maintenance (Gas Tax) 33
Road Maintenance (SB1) 34
Transportation Development Act (TDA) 35
Community Development Block Grants 36
Economic Development 37
Supplemental Law Enforcement 38
Pumpkin Farm Joint Admission 39
Wheatland Community Garden 40
Wheatland Ranch/Ryantown Lighting and Landscape District 41 Park Place Lighting and Landscape District 42
Wheatland Public Service Community Facility District 2015-1 43 Wheatland Public Service Community Facility District 2015-2 44 Facilities Maintenance 45
Vehicle and Equipment Replacement 46
City of Wheatland
Table of Contents
79 Section 6, Item # 6.3
Page
Development Impact Funds 47
Bear River 48
Regional Bypass 49
Storm Drainage 50
Road Circulation 51
City Hall Facilities 52
Vehicle and Equipment 53
Public Works Facilities 54
Law Enforcement Facilities 55
Fire Department Facilities 56
Parkland Facilities 57
Public Meeting Facilities 58
Caliterra Subdivision 59
Capital and Special Projects 60
Comprehensive Drinking Water 61
South Yuba County Regional Wastewater 62
Wheatland Complete Streets 63
Wheatland Pavement Maintenance 64
Stormwater Retention Basin and Pumps 65
Sidewalk ADA Accessibility 66
Storm Water Master Plan 67
Spenceville Road Culvert Replacement 68
ADA Evaluation and Transition Plan 69
Sutter Yuba Transportation Improvement Authority 70
General Plan Update 71
Capital Improvement Project Summary 72
City of Wheatland
Table of Contents (continued)
Fiscal Year 2026-2027 Operating Budget
80 Section 6, Item # 6.3
This page is intentionally left blank
81 Section 6, Item # 6.3
1 The Annual Operating Budget for the 2026-27 fiscal year (FY) reflects the City’s consistently conservative fiscal approach to budgeting. The General Fund portion of this budget anticipates having a year-end fund balance of $2,946,463, which is an increase of $2,556 over the previous year.

This amount includes an Economic Contingency Reserve that is 40% of operating expenses, a Transaction Tax reserve set aside to account for misallocations of transaction sales tax by the state, and a self-insured retention reserve. The levels of service to the citizens of Wheatland will remain the same as last year. This budget includes funding to provide a cost-of-living increase for employees and operating expense increases that reflect current economic conditions. The City does not anticipate new home growth as the Caliterra subdivision is completed and there are no current building applications.

The FY 2026-27 budget maintains a basic operating and maintenance program at the level experienced by the City for the past five years. Economic indicators are mixed, with overall economy affected by inflation and changing interest rates. The City has prepared this year’s budget using current inflationary data.

Revenues
General Fund revenues are projected to be higher than projected FY 2025-26 revenues. This increase is due to increases in property tax and sale tax and a Federal police grant.

Personnel
Overall staffing in this budget is reduced by .80 Full Time Equivalents (FTE). Police department staffing is increasing .25 FTE and one Police Officer position is being transitioned to a Sergeant position. The Public Works department is decreasing .75 FTE and the Finance department is decreasing .30 FTE.

Capital Projects
Water capital projects include the completion of the Comprehensive Drinking Water project, cleaning and recoating the water tank, and installing new testing stations and chlorine analyzers. The South Yuba County Regional Wastewater Project continues to move forward, a major step in planning for Wheatland’s future. The City’s existing wastewater treatment plant will receive necessary improvements to the lift stations, the Malone Pump Station, the treatment plant grinder, and the collection inflow and infiltration system. Transportation projects include the Spenceville Road Culvert Replacement and ADA Sidewalk Accessibility improvements. Other major projects include Pavement Maintenance, Sidewalk Repair, and ongoing General Plan Updates.

Enterprise Funds
Revenues in the City’s Water Fund cover the projected and proposed maintenance and operation costs, annual debt service obligations and maintenance of a prudent reserve. While operating revenues and expenses have stabilized, there is still a lack of adequate reserves to pay for necessary future infrastructure maintenance and replacement. The Water Fund will see a decline in Net Position in FY 2026-27 due to capital project costs.

Revenues in the City’s Wastewater Fund cover the projected and proposed maintenance and operation costs and annual debt service obligations. The Wastewater Fund will see a decline in Net Position in FY 2026-27 due to capital project costs. There are limited reserves to pay for future infrastructure maintenance and replacement.

It is anticipated that increased water and wastewater rates over the next two years will provide the necessary funding to maintain the current level of operations and provide for debt service obligations. The increased rates provide minimal funding for infrastructure maintenance and replacement. Annual rate increases beginning in 2024 and ending in 2028 were approved by Council based on the Water and Sewer Rate Study conducted in 2024.

Economic Contingency $1,317,269
Transaction Tax Reserve 401,858
Self-insured Retention 50,000
Unreserved 1,177,336
General Fund Fund Balance $2,946,463

MESSAGE FROM THE CITY MANAGER
82 Section 6, Item # 6.3
2 Conclusion
Our City is committed to strong fiscal stewardship, transparency and accountability of taxpayer dollars. Working together, the City Council and City staff ensure our budget and financial policies reflect spending consistent with the community’s priorities.

Through prudent fiscal control, the City of Wheatland continues to maintain essential quality of life services to its citizens at an acceptable level while maintaining a General Fund reserve that meets the Council’s fiscally prudent targets for reserves. However, General Fund revenues are still subject to many underfunded state mandates and decisions made at the State and Federal level that could have significant negative impacts. Water and Wastewater cash reserves are limited and are not sufficient to pay for necessary infrastructure needs. This proposed budget reflects prudent fiscal control for the coming year.

Respectfully submitted,
Bill Zenoni
Bill Zenoni, City Manager
83 Section 6, Item # 6.3
3 Adopted budget policies assist the City of Wheatland in achieving its current and future goals in a fiscally responsible and sustainable manner. These policies establish guidelines for developing the City’s annual operating and capital budget.

1. The City will strive to maintain a balanced budget during fiscal year 2026-27. A balanced budget is defined as:
a. Operating revenues should equal or exceed operating expenditures and debt service obligations.
b. Ending fund balances (or net position in the enterprise funds) should meet or exceed minimum levels. For the General Fund, the minimum level has been established at 40% of operating expenditures. For the Water and Wastewater Funds, the goal is established at 25% of operating expenditures.
c. Expenditures can exceed revenues in a given year only when beginning fund resources are used to fund capital improvements or other one-time, non-recurring expenditures.

2. The City Council may amend the budget at any time after its adoption by a majority vote of the Council members.

3. The City will prepare and issue interim financial reports on the City's fiscal condition to the City Council and staff as may be required or prudent.

4. Each City department manager is charged with monitoring budgets that are under his/her responsibilities and controlling and limiting costs to stay within adopted budget amounts. The adopted budget is to be administered on a "department total" basis and not a line-item basis. If for some reason City service levels cannot be maintained utilizing the adopted budget amounts, a budget amendment proposal to the City Council will be requested prior to a department manager exceeding the original adopted budget amount.

5. Interfund Transfers and Loans. The City has established various special revenue, capital project and agency funds to account for revenues and deposits whose use is restricted to certain activities. Each fund exists as a separate accounting entity from other funds, with its own revenue sources, expenditures and fund equity.

Anticipated transfers between funds for operating purposes are defined in the adopted budget and can be made by City staff in accordance with the adopted budget. These transfers are distinctly different from interfund borrowings, which are usually made for temporary cash flow reasons.

Interfund borrowings may be needed and are approved by the City Council as follows: The Director of Finance is authorized to approve temporary interfund borrowings for cash flow purposes whenever the cash shortfall is expected to be resolved within 90 days. A common example of interfund borrowing needs under this policy is for grant programs where costs are incurred on a reimbursement basis. Any other interfund borrowings for cash flow or other purposes require approval by the Council.

The funding of development entitlement processes will be from deposits received in advance of the City incurring costs. Both City staff and outside consultants are charged with coordinating the funding of these tasks to assure that deposits are received prior to incurring costs.

6. Assets acquired with a unit cost in excess of $20,000 and a useful life of three or greater years will be capitalized as property or equipment.

BUDGET DEVELOPMENT POLICIES
84 Section 6, Item # 6.3
4 Pursuant to Article XIIIB of the California Constitution, the appropriations limit for the City of Wheatland for fiscal year 2026-27 is hereby established as $7,984,826.

The State Department of Finance provides the City the annual adjustment factors used in the appropriation limit calculation. The factors used to calculate the 2026-27 appropriations limit are the percentage change in California per capita personal income, 4.95%, and the percentage change in the City of Wheatland population, 2.32%.

APPROPRIATIONS LIMIT
85 Section 6, Item # 6.3
5 BUDGET PROCESS
The City Council establishes an annual budget for City government operations that begins with a July 1 fiscal year.

Budgetary control is legally maintained at the fund level. Department heads submit budget requests to the City Manager and Finance Director. The Finance Director prepares an estimate of revenues and prepares recommendations for the next year’s budget. After approval by the City Manager, the preliminary budget is presented to the City Council who may or may not make amendments. The budget is adopted by resolution by the City Council on or before June 30th in accordance with the municipal code. In developing the annual budget, City departments analyze existing service levels and potential services considering priorities and financial constraints and modify their proposed budgets accordingly. The operating budget summarizes planned expenditures and revenues for all City funds. General Fund expenditures are separated into departments that reflect the various activities paid for with General Fund revenues.

BUDGET HIGHLIGHTS

1. The Economic Uncertainty Reserve remains at 40% of General Fund expenses ($1,317,269).

2. Property taxes are projected to increase 3%. There are no new homes or business property development anticipated in fiscal year 2026-27. The percentage of property tax revenue received from every dollar of property tax paid by Wheatland citizens is slightly over 17 percent.

3. All positions are budgeted for full-time staffing with the exception of the City Manager (75%), the Finance Director (60%), the Senior Accountant (85%), the Accounting Technician (50%), and the police reserve officers (25%). One police Officer position is being changed to a Sergeant position. One Wastewater Treatment Operator position has been deleted.

4. Employee merit increases and cost-of-living increases have been included in all departments.

5. Capital projects include the design of a regional wastewater pipeline to replace the existing treatment plant, continuation of economic development activities, completion of the Comprehensive Drinking Water project, replacement of a police vehicle and a public works vehicle, and improvements to the City’s roads, sidewalks, and parks.

BUDGET OVERVIEW
86 Section 6, Item # 6.3
6 COMMUNITY PROFILE
The City of Wheatland operates under a Council-Manager form of government and provides essential city services that includes public safety, public works, parks, community center, planning services, water and wastewater services, and general administration.

The City, 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, 34 miles north of Sacramento, 107 miles northeast of San Francisco and 417 miles northwest of Los Angeles. With a population of approximately 3,900 in a 42.2 square-mile area, Wheatland is valued by its residents for its small-town atmosphere and rural setting.

The City Council consists of five members, elected atlarge 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. The City Council
appoints the City Manager, City Attorney, and all
members of advisory boards and commissions.
87 Section 6, Item # 6.3
7 ORGANIZATIONAL CHART
88 Section 6, Item # 6.3
8 Number of Increase
Persons 2025-2026 2026-2027 (Decrease)
Administration and Finance
City Manager 1 0.75 0.75 -
City Clerk 1 1.00 1.00 -
Finance Director 1 0.60 0.60 -
Senior Accountant 1 0.85 0.85 -
Accounting Technician 1 0.80 0.50 (0.30)
Senior Account Clerk 1 1.00 1.00 -
Account Clerk II 1 1.00 1.00 -
7 6.00 5.70 (0.30)
Police
Police Chief 1 1.00 1.00 -
Police Admin Asst/Code Enforcement 2 2.00 2.00 -
Police Sergeant 1 1.00 2.00 1.00
Reserve Sergeant 1 0.25 0.25 -
Police Officer 7 7.00 6.00 (1.00)
Reserve Officer 2 0.25 0.50 0.25
14 11.50 11.75 0.25
Public Works
Director 1 0.75 1.00 0.25
Public Works Supervisor 1 1.00 1.00 -
Water/Wastewater Operator 2 3.00 2.00 (1.00)
Maintenance Worker 3 3.00 3.00 -
7 7.75 7.00 (0.75)
TOTAL STAFF 28 25.25 24.45 (0.80)
Full Time Equivalent
The cost for each position is allocated to the funds that the position provides services to.

STAFFING LEVELS
89 Section 6, Item # 6.3
9 CITY OF WHEATLAND
Fiscal Year 2026-2027
All Funds Summary
Estimated Estimated
July 1, 2026 Transfers June 30, 2027
Fund Balance Revenues Expenses In/(Out) Fund Balance
General Fund 2,943,907 3,187,729 3,293,173 108,000 2,946,463 Enterprise Funds
Water (Net Position) 2,562,441 1,535,000 1,890,953 - 2,206,488 Wastew ater (Net Position) 1,421,702 1,385,000 1,625,665 - 1,181,037 Water Distribution Impact 358,656 13,000 - - 371,656
Sew er Collection Impact 5,010,713 200,000 40,000 - 5,170,713 Wastew ater Treatment Impact 725,908 27,000 - - 752,908 Special Revenue Funds
Street Maintenance (Gas Tax) 169,825 139,900 191,636 55,000 173,088 SB1 Road Maintenance 91,916 122,500 1,100 (130,000) 83,316 Transportation Development Act 129,462 147,317 52,000 (200,000) 24,779 Community Development Block Grant 136,524 80 - - 136,604 Economic Development 24,541 29,900 29,000 - 25,441
Supplemental Law Enforcement 24,290 233,000 - (230,000) 27,290 Pumpkin Farm Joint Admission 132,714 98,000 54,729 - 175,986 Wheatland Community Garden 18,656 1,250 500 - 19,406
Wheatland Landscape District 64,791 77,400 86,878 12,000 67,313 Park Place Landscape District 16,654 50,440 75,887 30,000 21,207 Wheatland CFD 2015-1, Caliterra Ranch 229,719 215,000 212,321 - 232,398 Wheatland CFD 2015-2, Heritage Oaks E (37,928) - 1,400 (39,328) Facilities Maintenance 164,214 6,000 - - 170,214
Vehicle & Equipment Replacement 200,906 1,000 156,000 - 45,906 Development Impact Funds
Bear River Impact 9,915 350 - - 10,265
Regional Bypass Impact 21,539 700 - - 22,239
Storm Drainage Impact 171,764 6,000 - - 177,764
Road Circulation Impact 877,752 32,000 30,000 - 879,752 City Hall Facilities Impact 260,203 9,000 - - 269,203
Vehicles and Equipment Impact 9,830 350 - - 10,180
Public Works Facilities Impact 45,563 1,500 - - 47,063
Law Enforcement Facilities Impact 69,228 2,400 - - 71,628 Fire Department Facilities Impact 65,815 2,400 - - 68,215 Parkland Facilities Impact 457,394 17,000 - - 474,394
Public Meeting Facilities Impact (43,201) - 1,500 - (44,701) Caliterra Subdivision Impact 3,093,086 95,000 - - 3,188,086 Project Funds
Comprehensive Drinking Water 70,000 65,000 135,000 - -
South Yuba County Regional Wastew ater - 53,550,000 53,550,000 - - Wheatland Road Complete Streets 46,000 232,500 262,500 30,000 46,000 Wheatland Pavement Maintenance 333,771 - 400,000 100,000 33,771 Stormw ater Retention Basin and Pumps 100,000 - - - 100,000 Sidew alk ADA Accessibility Program 60,000 - 60,000 - - Storm Water Master Plan - 645,000 - - 645,000
Spenceville Road Culvert Replacement - - 200,000 200,000 - ADA Evaluation and Transition Plan - - 25,000 25,000 -
SYTIA - 10,000 10,000 - -
General Plan Update 231,975 - 150,000 - 81,975
TOTALS 20,270,243 62,138,716 62,535,242 - 19,873,717
2026-2027 Proposed Budget
90 Section 6, Item # 6.3
10 The General Fund is the primary operating fund for the City. The General Fund accounts for many of the critical services valued by residents including police, fire, public works, and parks. The majority of services included in the General Fund are funded through tax revenues. Community Development services are funded through permit fees, while park user fees help offset the operational costs of maintaining the City’s parks and community center. Building Inspection services are performed through a contract with Yuba County. General Fund revenues are generally considered unrestricted and are allocated by the City Council through this budget. A complete list of General Fund revenues can be found on page 12 of this budget.

General Fund expenses are accounted for in Departments. A complete list of General Fund Departments can be found beginning on page 16. General Fund expenses include a transfer of money to the Street Maintenance Fund (Gas Tax) to help augment the costs of maintaining the City’s streets and roads. The General Fund also transfers money to the City’s two Landscape and Lighting District Funds to pay for services and/or improvements that provide a general benefit to the City.

George Washington
1789-1797
First President of the United States
"Liberty , when it begins to take root, is a plant of rapid growth." - George Washington

GENERAL FUND
91 Section 6, Item # 6.3
11 CITY OF WHEATLAND
Fiscal Year 2026-2027
General Fund Summary
Adopted Proposed
Actual Budget Projected Budget
2024/2025 2025/2026 2025/2026 2026/2027
Taxes 2,303,355 2,233,149 2,226,850 2,286,000
Fees, Charges, and Reimbursements 356,896 342,444 346,650 369,350 Interest Earnings 95,041 90,000 80,000 70,000
Other Revenue 547,911 426,689 446,689 462,379
Total Revenue 3,303,204 3,092,282 3,100,189 3,187,729

BY DEPARTMENT
City Council 28,386 35,862 26,403 45,150
Administration 520,439 484,979 502,475 510,893
Finance 135,761 141,717 117,500 140,880
Community Development 227,226 258,867 210,400 232,076
Police 1,581,014 1,699,378 1,599,400 1,774,760
Fire 307,804 315,499 315,000 392,080
Public Works 100,294 82,423 68,925 81,895
Parks 149,893 107,330 97,400 67,853
Community Center - - - 47,585
Total Expenses by Department 3,050,817 3,126,055 2,937,503 3,293,173 Net Income 252,386 (33,773) 162,686 (105,444)

TRANSFERS IN/(OUT)
Transfer In - SLES 220,000 220,000 220,000 230,000
Transfer In - Other 43,396
Transfer Out - Street Maintenance (75,290) (80,000) (80,000) (80,000) Transfer Out - Wheatland LLD (10,233) (20,000) (20,000) (12,000) Transfer Out - Park Place LLD (28,203) (30,000) (30,000) (30,000) Transfer Out - Facilities Maintenance (50,000) - - -
Transfer Out - Vehicle Replacement (50,000) - - -
Net Transfers 49,670 90,000 90,000 108,000
Total Increase (Decrease) to Fund 302,056 56,227 252,686 2,556 Beginning Fund Balance 2,389,164 2,389,168 2,691,221 2,943,907 Ending Fund Balance 2,691,221 2,445,395 2,943,907 2,946,463 Reserved for CIRA SIR 50,000 30,000 30,000 50,000
Reserved for Contingent Sales Tax 401,858 401,858 401,858 401,858 Reserve (40% of expenses) 1,220,327 1,250,422 1,175,001 1,317,269 Unreserved 1,019,036 763,115 1,337,047 1,177,336
Ending F und B alance 2,691,221 2,445,395 2,943,907 2,946,463

FUND BALANCE

EXPENSES

REVENUES
92 Section 6, Item # 6.3
12 TAX REVENUE
Property Tax
Property tax is collected by Yuba County and the City receives its portion from the County in January and May of each year. It includes real property, personal property and supplemental taxes. A 3% increase over prior year is projected based on resale activity and increased assessed valuation.

Property Tax in Lieu of MVLF (Motor Vehicle License Fee) Prior to 2004, cities and counties received a portion of the tax assessed on motor vehicles. The State now allocates an additional share of property tax to cities and counties to replace the motor vehicle tax. A 3% increase over the prior year is projected.

Sales Tax
Sales tax revenue is the City’s 1% allocation of the 7.75% Bradley Burns Sales Tax collected by retail outlets within the City limits. Revenue for 2026-27 is projected to increase 3%.

Transactions Tax
In November 2020, Wheatland citizens voted to extend the ½% Transactions Sales Tax (to maintain essential services including public safety and street repair with locally controlled funding that cannot be taken by the state) through March 2031. Transactions Tax revenue includes sales tax collected on purchases made by Wheatland citizens inside the City and certain purchases outside the City. Revenue is projected to be 2% higher than the projected FY 2025-26 amount.

Franchise Fees
Fees are received from PG&E, Comcast and Recology for the use of public streets and roadways as it relates to their business in the City. Revenues are expected to increase 3% over last year.

Business License Tax
All businesses operating within the City are required to pay an annual Business License Tax. The City anticipates no change in business license tax collections in FY 2026-27.

CITY OF WHEATLAND
Fiscal Year 2026-2027
General Fund Revenues
93 Section 6, Item # 6.3
13 Real Property Transfer Tax
This tax is imposed on the transfer of title of real property within the City. The rate is .275 per $500 of sales value.

The projected income for FY 2026-27 remains the same as FY 2025-26.

Excise Tax
An excise tax was approved by the voters of Wheatland in November 2004. This one-time tax is 1% of the value of all new construction in the City. It is charged at issuance of a building permit. No revenue for this tax has been budgeted as no new construction is anticipated in FY 2026-27.

FEES, CHARGES, AND REIMBURSEMENTS
Building Permits and Plan Check
Fees are collected for building inspections and plan check review by Yuba County under an agreement between the City and the County. The City receives a portion of the fees collected by the County.

Encroachment Permits
An inspection fee is collected when construction activity encroaches on the City’s rights-of-way.

FOG (Fats, Oil, and Grease) Permits
Fees are collected for the inspection of commercial grease traps.

Planning Fees
Fees are collected from prospective developers prior to having a project that is subject to our normal processing fees.

Admissions Fee – General Use
A fee is imposed on ticketed entertainment functions at Bishop’s Pumpkin Farm. Sixty percent of the total Admissions Fee collected is designated for general City use. By agreement between the City and Bishop’s Pumpkin Farm, forty percent of the total Admissions Fee collected is set aside in a separate fund to be used for projects agreed upon by the City and Bishop’s.

Fines
A portion of court and traffic fines imposed by the State are remitted to the City.

Police Miscellaneous
This revenue includes charges for requests for copies of police reports.

POST Training Reimbursement
The City receives Police Officer Standards and Training reimbursement from the State for certain training completed by the City’s Police personnel.

Proposition 172
The State imposes a ½ cent sales tax which is allocated to cities and counties to offset a shift of property tax revenues in 1992. The tax is dedicated to local public safety.

Vehicle Abatement
Revenue is received through the State’s Abandoned Vehicle Abatement Program as administered by Yuba County.

A $1 fee is collected each time a vehicle is registered in the County and the revenue is used to offset the cost to remove vehicles that are abandoned or otherwise inoperable within the City right-of-way.

Motor Vehicle in Lieu
This is a tax imposed by the State on motor vehicles. A small portion is remitted to cities.

Grant Revenue
The City has received a COPS Hiring Grant. This grant will provide funding for fiscal year 2026-27 through 2028-29 to help offset the cost of an additional officer.

Rents from City Property
Lease revenue is received from three communications companies for the space used for cell phone antennas. 94 Section 6, Item # 6.3
14 Community Center and Parks Rent
Rental fees are charged for the public use of the Community Center and certain park facilities.

Tow / Impound
Fees are charged to recover a vehicle that has been impounded.

Miscellaneous Income
This income includes donations received by the City that are earmarked for General Fund services such as Police or Parks and for small amounts that do not fall within other revenue categories.

INTEREST EARNINGS
Interest
The City invests idle cash in accordance with an annually adopted investment policy. All City money is pooled for investment purposes with earnings allocated to each fund on a proportional basis.

OTHER REVENUE
General Fund Cost Allocation
The General Fund provides administrative support to certain other funds of the City. The cost to provide the support is allocated to the other funds based on their proportionate share.

Recovery of Labor and Benefits
Reimbursement is received for services provided by City staff to other jurisdictions.

Transfer In
The Supplemental Law Enforcement Services (SLES) Fund transfers money to the General Fund to partially fund the cost of police services. The SLES Fund receives revenue from the State Citizens Option for Public Safety (COPS) based on population.
"The way to secure liberty is to place it in the people's hands, that is, to give them the power at all times to defend it in the legislature and in the courts of justice." - John Adams
John Adams
1797-1801
Second President of the United States
95 Section 6, Item # 6.3
15 Adopted Proposed
Actual Budget Projected Budget
2024/2025 2025/2026 2025/2026 2026/2027

TAX REVENUE
Property Taxes 643,480 645,690 675,000 700,000
Property Taxes in Lieu of MVLF 378,340 389,340 415,850 425,000 Sales Tax 382,617 392,533 400,000 410,000
Transactions Tax 548,456 600,000 550,000 560,000
Franchise Fees 157,981 157,786 160,000 165,000
Business License Tax 16,180 14,800 13,000 13,000
Real Property Transfer Tax 31,521 13,000 13,000 13,000
Excise Tax 144,781 20,000 - -
Total Tax Revenue 2,303,355 2,233,149 2,226,850 2,286,000

FEES, CHARGES, AND REIMBURSEMENTS
Building Permits 13,657 12,300 4,000 4,000
Encroachment Permits 31,000 32,000 37,000 37,000
FOG Permits 3,216 3,600 4,400 4,400
Planning Fees 1,376 500 500 500
Admissions Fee - General Use 112,458 114,844 139,000 146,000 Fines 9,820 8,000 5,000 5,000
Police Miscellaneous Fees 3,296 2,000 750 750
POST Training Reimbursement 2,153 - - -
Proposition 172 19,341 20,000 20,000 20,000
Vehicle Abatement 3,904 3,000 3,000 3,000
Motor Vehicle in Lieu 6,138 7,000 6,000 6,000
Grant Revenue - 41,700 - 41,700
Police Reimbursement 377 - - -
Rents from City Property 56,131 55,000 55,000 55,000
Community Center & Parks Rent 22,141 21,000 31,000 25,000 Tow / Impound 4,250 4,500 1,000 1,000
Miscellaneous Income 67,639 17,000 40,000 20,000
Total Fees, Charges, Reimbursements 356,896 342,444 346,650 369,350

INTEREST
Interest Earnings 95,041 90,000 80,000 70,000

OTHER REVENUE
General Fund - Cost allocation 357,926 376,689 376,689 442,379 Recovery of Labor & Benefits 189,985 50,000 70,000 20,000 Total Other Revenue 547,911 426,689 446,689 462,379
TOTAL GENERAL FUND REVENUES 3,303,204 3,092,282 3,100,189 3,187,729

CITY OF WHEATLAND
Fiscal Year 2026-2027
General Fund Revenues
96 Section 6, Item # 6.3
16 General Fund expenses are accounted for in the following departments:

Administration: City Council, Administration, Finance
Community Development: Community Development
Public Safety: Police, Fire
Public Works: Public Works, Parks, Community Center
Transfers Out:

Transfer to Street Maintenance (Gas Tax) Fund - Each year, the General Fund transfers money to the Street Maintenance (Gas Tax) Fund to augment the funds available for street and road maintenance and repair.

Transfer to Landscape and Lighting Districts - Each year, the General Fund transfers money to the City’s two Landscape and Lighting Districts to pay for services and/or improvements that provide a general benefit to the City.

CITY OF WHEATLAND
Fiscal Year 2026-2027
General Fund Expenses
97 Section 6, Item # 6.3
17 "The democracy will cease to exist when you take away from those who are willing to work and give to those who would not." - Thomas Jefferson

CITY OF WHEATLAND
Fiscal Year 2026-2027
The City Council is the elected policy-making body for the City of Wheatland. It is comprised of five members elected at-large who serve four-year overlapping terms. The Council members receive a monthly stipend for their services. The Mayor and Vice Mayor are elected by the City Council from among its members. Expenses include the annual cost of membership in the League of California Cities.

Council
10100-10 Adopted Proposed
Actual Budget Projected Budget
2024/2025 2025/2026 2025/2026 2026/2027

EXPENSES

PERSONNEL
Stipends 17,196 18,000 17,400 18,000
Payroll Expenses & Benefits 2,163 2,542 2,200 2,650
Total Personnel 19,358 20,542 19,600 20,650

SUPPLIES & SERVICES
Supplies 3,422 1,000 1,000 1,000
Telephone - 220 - -
Contracted Services - 6,000 - 11,000
Dues & Subscriptions 2,956 3,100 3,803 4,000
Training 22 5,000 2,000 5,000
Elections 2,628 - - 3,500
Total Supplies & Services 9,028 15,320 6,803 24,500
Department Total 28,386 35,862 26,403 45,150
Thomas Jefferson
1801-1809
Third President of the United States
98 Section 6, Item # 6.3
18 CITY OF WHEATLAND
Fiscal Year 2026-2027
Administration
Administration accounts for City Manager, City Clerk, and Attorney costs. The City Manager is responsible for implementing the policy direction of the City Council, enforcing all laws and ordinances enacted by the City, and managing all personnel and contractors providing services to the citizens of Wheatland. The Clerk serves as a liaison and primary point of contact for the City Council, City departments and the public regarding the legislative history and operations fo the City.

The City Clerk is the local official for elections, the Political Reform Act, the Maddy Act, the Public Records Act, and the Brown Act. Before and after the City Council takes action, the City Clerk ensures that actions relating to, but not limited to, Agendas, Ordinances, Resolutions, Minutes, and Agreements are in compliance with all Federal, State and local statutes and that all actions are proporly executed, recorded and filed. The City Clerk is responsible for maintaining the official records of the City. The City Clerk maintains custody of and affixes the City Seal to legal documents and administers the Oath of Office to newly elected Council members and appointed Commissioners. Department expenses include legal services provided under contract by Bartkiewicz, Kronick & Shanahan and the General Fund portion of the City's liability insurance. 10100-40 Adopted Proposed
Actual Budget Projected Budget
2024/2025 2025/2026 2025/2026 2026/2027

EXPENSES

PERSONNEL
Salaries & Wages 144,890 134,356 136,000 132,365
Overtime 0 200 200 300
Payroll Expenses & Benefits 32,971 35,100 30,000 34,028 Total Personnel 177,861 169,656 166,200 166,693

SUPPLIES & SERVICES
Supplies 8,919 15,600 17,500 17,500
Advertising 4,342 9,000 9,000
Utilities 10,451 10,166 9,775 10,000
Telephone 3,708 3,520 12,000 13,200
Rents and Leased Equipment 2,749 6,760 2,500 2,500
Building & Grounds Maintenance - 10,400 2,500 2,500
Attorney 160,739 110,000 110,000 110,000
Contracted Services 67,161 60,000 75,000 75,000
Dues & Subscriptions 7,540 10,400 7,000 7,000
Training 525 3,245 4,500 4,500
Insurance - Liability & Property 75,495 83,150 85,000 92,000 Miscellaneous 950 1,082 - -
Small Equipment - 1,000 1,500 1,000
Total Supplies & Services 342,578 315,323 336,275 344,200 Department Total 520,439 484,979 502,475 510,893
99 Section 6, Item # 6.3
19 CITY OF WHEATLAND
Finance
Fiscal Year 2026-2027
The Finance Department provides internal support to the City Council and other City Departments and external support to other government agencies and stakeholders by providing financial information to facilitate their decision-making process. Expenses include the cost of the annual financial audit performed by an independent certified public accounting firm. 10100-45 Adopted Proposed
Actual Budget Projected Budget
2024/2025 2025/2026 2025/2026 2026/2027

PERSONNEL
Salaries & Wages 93,527 83,586 68,000 74,717
Overtime - 100 - 200
Payroll Expenses & Benefits 18,986 23,731 14,000 22,463 Total Personnel 112,513 107,417 82,000 97,380

SUPPLIES & SERVICES
Supplies 3,677 5,200 3,500 3,500
Contracted Services 17,019 21,000 28,000 32,000
Dues & Subscriptions 2,164 2,080 2,000 2,000
Training 165 3,000 1,500 3,000
Bank Charges 223 520 500 500
Miscellaneous - 0 - -
Small Equipment - 2,500 - 2,500
Total Supplies & Services 23,248 34,300 35,500 43,500
Department Total 135,761 141,717 117,500 140,880

EXPENSES
100
Section 6, Item # 6.3
20 "The advancement and diffusion of knowledge is the only guardian of true liberty." - James Madison
The Community Development Department provides land use and infrastructure planning and management services to the City and to City customers consistent with the Wheatland General Plan.

Planning services are provided under contract with Raney & Associates. Engineering services are provided under contract with Coastland Engineering. Contracted services includes the annual Yuba County LAFCO fee.

CITY OF WHEATLAND
Fiscal Year 2026-2027
Community Development
10100-50 Adopted Proposed
Actual Budget Projected Budget
2024/2025 2025/2026 2025/2026 2026/2027

PERSONNEL
Salaries & Wages 12,642 16,967 17,000 16,261
Payroll Expenses & Benefits 4,620 5,668 5,200 5,815
Total Personnel 17,262 22,635 22,200 22,076

SUPPLIES & SERVICES
Supplies - 416 - 400
Advertising 320 416 - 400
Planning Services 100,605 99,840 100,000 100,000
Engineer 74,939 100,000 60,000 80,000
Contracted Services 33,954 35,360 28,000 29,000
Dues & Subscriptions 146 200 200 200
Total Supplies & Services 209,964 236,232 188,200 210,000 Department Total 227,226 258,867 210,400 232,076
EXPENSES James Madison
1809-1817
Fourth President of the United States
101
Section 6, Item # 6.3
21 CITY OF WHEATLAND
Fiscal Year 2026-2027
The Police Department is responsible for providing public safety services for the City. Services include Administration, Uniformed Patrol, Investigative Services, Traffic Enforcement, and Special Patrol Services for school and public events. Contracted services include dispatch services provided under contract with Yuba County Sheriff.

Police
10100-60 Adopted Proposed
Actual Budget Projected Budget
2024/2025 2025/2026 2025/2026 2026/2027

PERSONNEL
Salaries & Wages 894,436 956,811 890,000 972,265
Overtime 110,188 100,000 100,000 100,000
Payroll Expenses & Benefits 271,691 293,214 220,000 303,295 Total Personnel 1,276,315 1,350,025 1,210,000 1,375,560

SUPPLIES & SERVICES
Supplies 32,330 26,000 14,000 20,000
Uniform Allowance 9,509 22,880 20,000 -
Utilities 20,367 22,173 20,000 21,000
Telephone 22,680 24,024 32,000 38,000
Rents and Leases 2,644 4,160 3,000 3,200
Equipment Maintenance 17,065 20,800 32,000 32,000
Fuel 35,085 39,587 23,000 26,000
Building & Grounds Maintenance 1,144 9,734 18,000 18,000 Contracted Services 129,899 114,400 160,000 120,000
Recruitment Expense 10,943 10,275 25,000 20,000
Dues & Subscriptions 3,653 3,120 14,000 17,000
Training 12,363 6,000 2,200 9,800
Insurance 112 200 200 200
Small Arms and Ammunition 6,906 16,000 5,000 47,000
Small Equipment - 30,000 21,000 27,000
Total Supplies & Services 304,699 349,353 389,400 399,200 Department Total 1,581,014 1,699,378 1,599,400 1,774,760

EXPENSES
102
Section 6, Item # 6.3
22 "If it was wise, manly, and patriotic for us to establish a free government, it is equally wise to attend to the necessary means of its preservation."
- James Monroe

CITY OF WHEATLAND
Fiscal Year 2026-2027
The City of Wheatland is a member agency with the Wheatland Fire Authority, a joint powers authority that includes the Plumas Brophy Fire District and the Wheatland Fire Department. By agreement, the City's annual contribution to the Fire Authority is 58% of total Wheatland Fire Authority expenditures. Beginning in FY 2028-29, the City's annual contribution will be based on the percentage of emergency calls in the prior calendar year.

Fire
10100-70 Adopted Proposed
Actual Budget Projected Budget
2024/2025 2025/2026 2025/2026 2026/2027
SUPPLIES & SERVICES:

Contracted Services 307,804 315,499 315,000 392,080
Miscellaneous - - - -
Total Supplies & Services 307,804 315,499 315,000 392,080 Department Total 307,804 315,499 315,000 392,080

EXPENSES
James Monroe
1817-1825
Fifth President of the United States
103
Section 6, Item # 6.3
23 CITY OF WHEATLAND
Fiscal Year 2026-2027
The Public Works Department is responsible for the maintenance of general City facilities which includes drainage, water meters, sewer treatment plant, parks, and the City's 20 miles of public streets and roads.

Public Works
10100-80 Adopted Proposed
Actual Budget Projected Budget
2024/2025 2025/2026 2025/2026 2026/2027

PERSONNEL
Salaries & Wages 7,579 8,948 9,000 9,251
Overtime 183 400 400 500
Payroll Expenses & Benefits 1,984 2,798 1,800 3,094
Total Personnel 9,746 12,146 11,200 12,845

SUPPLIES & SERVICES
Supplies 11,295 9,880 11,000 12,000
Clothing Allowance 1,870 1,664 1,800 1,800
Utilities 17,081 17,680 17,000 18,000
Telephone 1,334 1,563 3,000 3,100
Rents and Leased Equipment 1,943 3,891 3,000 3,000
Equipment Maintenance 6,390 6,760 5,000 7,000
Fuel 2,873 2,771 3,500 3,700
Contracted Services 40,532 16,000 12,000 14,000
Dues & Subscriptions - - 325 350
Training 66 100 100 100
Miscellaneous - 1,082 1,000 1,000
Small Equipment 7,163 8,886 - 5,000
Total Supplies & Services 90,548 70,277 57,725 69,050
TOTAL EXPENSES 100,294 82,423 68,925 81,895

CAPITAL OUTLAY - - - -
Department Total 100,294 82,423 68,925 81,895

EXPENSES
104
Section 6, Item # 6.3
24 CITY OF WHEATLAND
Fiscal Year 2026-2027
The Parks Department accounts for costs associated with the repair and maintenance of the City's four parks. Community Center costs are included in fiscal years 2024-25 and 2025-26. For fiscal year 2026-27, Community Center costs are accounted for in a separate "Community Center" department.

Parks
10100-90 Adopted Proposed
Actual Budget Projected Budget
2024/2025 2025/2026 2025/2026 2026/2027

PERSONNEL
Salaries & Wages 16,501 25,194 21,000 9,726
Overtime 329 1,300 1,000 700
Payroll Expenses & Benefits 4,001 8,419 6,000 3,327
Total Personnel 20,831 34,913 28,000 13,753

SUPPLIES & SERVICES
Supplies 22,202 10,000 10,000 5,000
Uniform Allowance 1,307 1,352 1,400 700
Utilities 46,627 41,600 35,000 36,000
Telephone 473 550 1,000 -
Rents and Leased Equipment 426 568 1,000 1,000
Equipment Maintenance 1,734 2,080 2,000 2,200
Fuel 2,521 2,385 3,000 3,200
Building & Grounds Maintenance 28,653 5,000 5,000 5,000 Contracted Services 5,922 7,800 4,000 -
Dues & Subscriptions 331 1,082 1,000 1,000
Small Equipment 18,867 - 6,000 6,000
Total Supplies & Services 129,062 72,417 69,400 54,100
TOTAL EXPENSES 149,893 107,330 97,400 67,853

CAPITAL OUTLAY - - - -
Department Total 149,893 107,330 97,400 67,853

EXPENSES
105
Section 6, Item # 6.3
25 CITY OF WHEATLAND
Fiscal Year 2026-2027
Community Center
The Community Center Department accounts for costs associated with the repair and maintenance of the City's Community Center. Use of the Center is free for City sponsored and co-sponsered events, other governmental agencies serving the City, and holiday events that are open to the public.

All others are charged a rental fee. This department was established beginning in fiscal year 2027.

Previous years expenses were included in the Parks Department. 10100-90 Adopted Proposed
Actual Budget Projected Budget
2024/2025 2025/2026 2025/2026 2026/2027

PERSONNEL
Salaries & Wages - - - 16,919
Overtime - - - 700
Payroll Expenses & Benefits - - - 5,667
Total Personnel - - - 23,285

SUPPLIES & SERVICES
Supplies - - - 2,000
Utilities - - - 10,000
Telephone - - - 1,100
Equipment Maintenance - - - 2,200
Building & Grounds Maintenance - - - 5,000
Contracted Services - - - 4,000
Total Supplies & Services - - - 24,300
TOTAL EXPENSES - - - 47,585

CAPITAL OUTLAY -
Department Total - - - 47,585

EXPENSES
106
Section 6, Item # 6.3
26 UTILITY ENTERPRISE FUNDS
Enterprise funds are used for services provided to the public on a user charge basis, similar to the operation of a commercial enterprise. The City has two enterprise funds, Water and Wastewater. Three Development Impact Funds; the Water Distribution Impact Fund, the Sewer Collection Impact Fund, and the Wastewater Treatment Impact Fund, provide a funding source for future water and wastewater facilities expansion.

Water Fund
Wastewater Fund

IMPACT FUNDS RELATED TO ENTERPRISE FUNDS
In 2007, the City County adopted Ordinance 400 which imposed development impact fees to provide the public infrastructure, improvements and facilities that are necessary and appropriate to mitigate the negative effects of new development projects. The following Impact Funds relate specifically to water and wastewater projects. Other impact funds can be found beginning on page 47 of this budget. A complete list of projects to be funded by impact fees can be found in the City’s Master Facilities Plan (Jan 2007) available in the City Clerk’s office.

Water Distribution Fund
Sewer Collection Impact Fund
Wastewater Treatment Impact Fund

ENTERPRISE FUNDS
107
Section 6, Item # 6.3
27 CITY OF WHEATLAND
The Water Fund accounts for the revenues and expenses related to operating the City's water system. The water system consists of six wells, pumping systems, chemical treatment systems, storage tanks and a distribution system of lines and meters. Monthly water charges to customers pays for the cost of operations, maintenance, repair,replacement of facilities and debt service.

Fiscal Year 2026-2027
Water
110000 Adopted Proposed
Actual Budget Projected Budget
2024/2025 2025/2026 2025/2026 2026/2027
Utility Revenue 1,421,188 1,400,000 1,420,000 1,480,000 Grant Revenue 93,785 - - -
Interest Income 66,920 60,000 65,000 55,000
Total Revenue 1,581,893 1,460,000 1,485,000 1,535,000

PERSONNEL
Salaries & Wages 347,992 396,604 370,000 361,492
Overtime 7,972 2,500 8,000 2,600
Payroll Expenses & Benefits 111,055 123,268 95,000 117,336 Total Personnel 467,019 522,372 473,000 481,428
SUPPLIES & SERVICES:

Indirect Cost Allocation 157,017 159,188 159,188 185,475 Postage 6,992 9,920 9,100 9,500
Supplies 43,054 48,700 45,000 48,000
Clothing Allow ance 1,870 1,600 1,800 1,800
Utilities 177,485 176,800 195,000 203,000
Telephone 3,563 3,546 3,000 3,300
Rents and Leased Equipment - 5,200 5,000 5,200
Equipment Maintenance 4,053 20,000 20,000 22,000
Fuel 3,928 4,435 5,000 5,500
Legal - 5,200 - -
Engineer 10,780 20,000 20,000 20,000
Contracted Services 38,643 60,000 70,000 60,000
Dues & Subscriptions 18,073 20,550 21,000 22,000
Training 445 1,560 1,500 1,600
Bank Charges 33,766 29,120 40,000 41,600
Insurance - Liability & Property 68,744 79,200 80,000 89,000 Small Equipment 2,637 3,120 2,000 2,100
Total Supplies & Services 571,048 648,139 677,588 720,075 CAPITAL OUTLAY - 85,000 - 535,000

DEBT SERVICE
Interest Expense 75,150 72,650 72,650 69,450
Bond Principal 75,000 75,000 75,000 85,000
Total Debt Service 150,150 147,650 147,650 154,450
Total Expenses 1,188,217 1,403,161 1,298,238 1,890,953
Net Change to Net Position 393,676 56,839 186,762 (355,953) Net Position June 30, 2027 2,206,488

EXPENSES

REVENUES
108
Section 6, Item # 6.3
28 CITY OF WHEATLAND
Fiscal Year 2026-2027
The Wastewater Fund accounts for the revenues and expenses associated with operating the City's sewer system. The system consists of collection lines, sewage pump lift stations, and a wastewater treatment plant. Monthly charges to customers pays for the cost of operations, facility replacement , and debt service.

Wastewater (Sewer)
12000 Adopted Proposed
Actual Budget Projected Budget
2024/2025 2025/2026 2025/2026 2026/2027
Utility Revenue 1,274,633 1,313,250 1,300,000 1,340,000 Miscellaneous 13,138 - - -
Interest Income 53,182 48,000 50,000 45,000
Total Revenue 1,340,952 1,361,250 1,350,000 1,385,000

PERSONNEL
Salaries & Wages 340,049 385,712 350,000 352,645
Overtime 7,791 3,200 7,000 3,300
Payroll Expenses & Benefits 107,472 119,055 90,000 113,715 Total Personnel 455,313 507,967 447,000 469,660

SUPPLIES & SERVICES
Indirect Cost Allocation 156,626 153,748 153,748 179,942 Postage 6,992 8,580 9,100 9,100
Supplies 43,081 20,800 24,000 24,000
Clothing allowance 1,870 2,080 2,000 2,000
Utilities 111,656 124,800 120,000 120,000
Telephone 1,713 3,036 4,000 4,200
Rents and Leased Equipment 11,306 5,830 10,000 10,000
Equipment Maintenance 7,969 25,000 31,000 30,000
Fuel 6,931 4,680 6,200 6,400
Legal - 5,000 - -
Engineer 4,800 8,100 7,800 8,100
Contracted Services 69,991 73,000 70,000 70,000
Dues and Subscriptions 37,841 46,000 45,000 46,000
Training 1,545 2,550 1,000 2,000
Bank Charges 33,766 29,120 40,000 40,000
Insurance - Liability & Property 68,744 79,200 80,000 89,000 Small Equipment 34,206 5,000 20,000 20,000
Total Supplies & Services 599,036 596,524 623,848 660,742 CAPITAL OUTLAY - 300,000 55,200 305,000

DEBT SERVICE
Interest Expense 106,329 103,663 103,663 100,263
Bond Principal 80,000 85,000 85,000 90,000
Total Debt Service 186,329 188,663 188,663 190,263
Total Expenses 1,240,678 1,593,154 1,314,711 1,625,665
Net Change to Net Position 100,275 (231,904) 35,289 (240,665) Net Position June 30, 2027 1,181,037

REVENUES

EXPENSES
109
Section 6, Item # 6.3
29 CITY OF WHEATLAND
Fiscal Year 2026-2027
The Water Distribution Impact Fee fund accounts for the fees collected on new development to construct or reconstruct water distribution lines, four new water reservoirs, eighteen new wells, ten new connections to the existing system, and twenty-two SCADA stations in various parts of the City.

Water Distribution Impact Fee
12800 Adopted Proposed
Actual Budget Projected Budget
2024/2025 2025/2026 2025/2026 2026/2027
Impact Fees 60,874 - - -
Misc Income - - - -
Interest Income 12,692 10,500 14,000 13,000
Total Revenue 73,566 10,500 14,000 13,000

PERSONNEL
Salaries & Wages - - - -
Payroll Expenses & Benefits - - - -
Total Personnel - - - -
SUPPLIES & SERVICES:

Supplies - - - -
Contracted Services - - - -
Total Supplies & Services - - -

CAPITAL OUTLAY - - - -
Total Expenses - - - -
Net Increase (Decrease) to Fund 73,566 10,500 14,000 13,000 Beginning Fund Balance 271,090 344,656 344,656 358,656
Ending Fund Balance 344,656 355,156 358,656 371,656

FUND BALANCE

EXPENSES

REVENUES
110
Section 6, Item # 6.3
30 CITY OF WHEATLAND
Fiscal Year 2026-2027
Sewer Collection Impact Fee
The Sewer Collection Impact Fee fund accounts for the fees collected on new development to construct or reconstruct sanitary sewer collection lines and remove five existing lift stations no longer needed. In 2006 through 2008, the City received $7,007,000 in prepaid Sewer Collection Impact fees from developers in exchange for sewer credits on future development. In FY 2009 the City entered into reimbursement agreements with two developers totaling $2,492,067 to fund a portion of Bear River Levee improvements. A portion of any future single-family unit building permits obtained by the two developers will be used to reimburse the Sewer Collection Impact Fund along with interest that has accrued since 2009. The City is currently participating in the design and construction of the South Yuba County Regional Wastewater Project which will result in a regional wastewater system transporting wastewater from Wheatland to the Olivehurst Public Utility District. 121000 Adopted Proposed
Actual Budget Projected Budget
2024/2025 2025/2026 2025/2026 2026/2027
Impact Fees 6,921 - - -
Misc Income - - - -
Interest Income 292,314 250,000 230,000 200,000
Total Revenue 299,235 250,000 230,000 200,000

PERSONNEL
Salaries & Wages - - - -
Payroll Expenses & Benefits - - - -
Total Personnel - - - -
SUPPLIES & SERVICES:

Attorney 2,301 20,000 - -
Engineering 51,631 50,000 150,000 40,000
Contracted Services - - - -
Total Supplies & Services 53,932 70,000 150,000 40,000

CAPITAL OUTLAY - - - -
Total Expenses 53,932 70,000 150,000 40,000

TRANSFERS
Transfer In-General Fund - - 216,283 -
Net Increase (Decrease) to Fund 245,303 180,000 296,283 160,000 Beginning Fund Balance 4,469,127 4,714,430 4,714,430 5,010,713 Ending Fund Balance 4,714,430 4,220,214 5,010,713 5,170,713

REVENUES

EXPENSES

FUND BALANCE
111
Section 6, Item # 6.3
31 CITY OF WHEATLAND
Fiscal Year 2026-2027
Wastewater Treatment Impact Fee
The Wastewater Treatment Impact Fee fund accounts for the fees collected on new development to expand the wastewater treatment plant to accommodate an anticipated additional 3,311,000 gallons of wastewater daily from new development.
127000 Adopted Proposed
Actual Budget Projected Budget
2024/2025 2025/2026 2025/2026 2026/2027
Impact Fees 278,826 - - -
Misc Income - - - -
Interest Income 19,334 17,000 29,000 27,000
Total Revenue 298,160 17,000 29,000 27,000

PERSONNEL
Salaries & Wages - - - -
Payroll Expenses & Benefits - - - -
- - - -
SUPPLIES & SERVICES:

Contracted Services - - - -
Small Equipment - - - -
Total Supplies & Services - - - -

CAPITAL OUTLAY - - - -
Total Expenses - - - -
Net Increase (Decrease) to Fund 298,160 17,000 29,000 27,000 Beginning Fund Balance 398,748 696,908 696,908 725,908
Ending Fund Balance 696,908 713,908 725,908 752,908

REVENUES

EXPENSES

FUND BALANCE
112
Section 6, Item # 6.3
32 Special Revenue Funds account for the proceeds of specific revenue sources (other than trusts or major capital projects) that are legally restricted to expenditures for a specific purpose. The City’s Special Revenue Funds include:

Street Maintenance (Gas Tax)
Road Maintenance & Rehabilitation Act (SB-1)
Transportation Development Act (TDA)
Community Development Block Grants (CDBG)
Economic Development
Supplemental Law Enforcement (SLES)
Pumpkin Farm Joint Admission
Wheatland Community Garden
Wheatland Ranch/Ryan Town Landscape and Lighting District (LLD) Park Place Landscape and Lighting District (LLD)
Wheatland Public Services Community Facilities District 2015-1 (Caliterra Ranch) Wheatland Public Services Community Facilities District 2015-2 (Heritage Oaks) Facilities Maintenance Fund
Vehicle and Equipment Replacement Fund
.

SPECIAL REVENUE FUNDS
113
Section 6, Item # 6.3
33 CITY OF WHEATLAND
Fiscal Year 2026-2027
Street Maintenance (Gas Tax)
The Street Maintenance (Gas Tax) Fund accounts for costs associated with the City’s Public Works activities to preserve and maintain the road system. Activities include patching of road surfaces, maintaining signage, cleaning culverts and drains, and mowing and tree trimming within the street rights-of-way. Gas Tax revenue is derived from a per gallon excise tax imposed by the State and passed through to the City. Yuba County Measure D revenue is a fifteen cent per ton charge on mined aggregate, sand, and manufactured asphalt concrete imposed on businesses engaged in the mining of sand and gravel from land within Yuba County. The General Fund contributes annually to street maintenance. Utility costs are for street lighting. Engineering services are provided under contract with Coastland Engineering.
102000 Adopted Proposed
Actual Budget Projected Budget
2024/2025 2025/2026 2025/2026 2026/2027
Gas Tax revenue 111,592 111,623 110,000 118,900
Yuba County Measure D 17,148 15,000 17,500 18,000
Interest 5,584 5,000 4,500 3,000
Total Revenue 134,324 131,623 132,000 139,900

PERSONNEL
Salaries & Wages 65,063 67,720 60,000 58,101
Overtime 1,401 2,000 1,000 2,100
Payroll Expenses & Benefits 15,936 21,797 14,800 18,940 Total Personnel 82,399 91,517 75,800 79,141

SUPPLIES & SERVICES
Indirect Cost Allocation 22,419 22,753 22,753 25,295
Supplies 7,569 10,500 10,400 20,500
Utilities 24,904 29,750 26,000 27,000
Equipment Rent 1,958 2,700 2,600 2,700
Equipment Maintenance - 1,000 1,000 1,000
Engineering 41,168 24,300 30,500 30,000
Contract Services 795 5,200 7,000 5,000
Dues and Subscriptions - 1,000 1,000 1,000
Total Supplies & Services 98,811 97,203 101,253 112,495 Total Operating Expenses 181,211 188,720 177,053 191,636 CAPITAL OUTLAY - 70,000 - -
Total Expenses 181,211 258,720 177,053 191,636

TRANSFERS
Transfer In - General Fund 75,290 80,000 80,000 80,000
Transfer Out - ADA Transition Plan (25,000)
Net Increase (Decrease) to Fund 28,403 (47,097) 34,947 3,264 Beginning Fund Balance 106,474 134,878 134,878 169,825
Ending Fund Balance 134,878 87,781 169,825 173,088

FUND BALANCE

REVENUES

EXPENSES
114
Section 6, Item # 6.3
34 CITY OF WHEATLAND
Fiscal Year 2026-2027
Road Maintenance (SB1)
The Road Maintenance (SB1) Fund accounts for costs associated with the repair and maintenance of the City's roads. Road Repair and Accountability Act (SB1) revenue is derived from a per gallon of gasoline tax and increased vehicle registration fees.
10300 Adopted Proposed
Actual Budget Projected Budget
2024/2025 2025/2026 2025/2026 2026/2027
Road Repair & Accountability (SB1) 96,419 102,140 106,000 112,500 Interest 13,413 11,000 16,500 10,000
Total Revenue 109,832 113,140 122,500 122,500

PERSONNEL
Salaries & Wages - - - -
Payroll Expenses & Benefits - - - -
Total Personnel - - - -

SUPPLIES & SERVICES
Supplies - - - -
Engineering - - - -
Contract Services - - - -
Dues and Subscriptions 1,000 1,100 1,000 1,100
Total Supplies & Services 1,000 1,100 1,000 1,100

CAPITAL OUTLAY - - -
Total Expenses 1,000 1,100 1,000 1,100

TRANSFERS
Transfer Out - Complete Streets (30,000) (380,000) (30,000) (30,000) Transfer Out - Pavement Maintenance - - (350,000) (100,000) Net Transfers (30,000) (380,000) (380,000) (130,000)
Net Increase (Decrease) to Fund 78,832 (267,960) (258,500) (8,600) Beginning Fund Balance 271,584 360,233 350,416 91,916
Ending Fund Balance 350,416 92,273 91,916 83,316

REVENUES

EXPENSES

FUND BALANCE
115
Section 6, Item # 6.3
35 CITY OF WHEATLAND
Fiscal Year 2026-2027
Transportation Development Act
The Transportation Development Act (TDA) Fund accounts for revenues and expenses associated with street construction and street maintenance costs. TDA money is allocated from the California sales tax.

The Sacramento Area Council of Governments is the designated regional transportation planning agency responsible for administering the TDA funds for the counties of Sacramento, Sutter, Yolo and Yuba. The TDA provides funding to local cities and counties for transit operations, capital projects, and for local street and roadway projects and bicycle and pedestrian projects. 10400 Adopted Proposed
Actual Budget Projected Budget
2024/2025 2025/2026 2025/2026 2026/2027
TDA Revenue - 130,000 408,876 94,817
Misc Revenue 50,407 51,000 52,000 52,000
Interest income 1,726 1,500 600 500
Total Revenue 52,133 182,500 461,476 147,317

SUPPLIES & SERVICES
Supplies - - - -
Contract Services 50,407 51,000 52,000 52,000
Total Supplies & Services 50,407 51,000 52,000 52,000

CAPITAL OUTLAY - - - -
Total Expenses 50,407 51,000 52,000 52,000

TRANSFERS
Transfer Out-Sidewalk ADA (60,000) (60,000) - -
Transfer Out-Pavement Maintenance (60,000) - -
Transfer Out - Spenceville Culvert - - - (200,000)
Transfer Out-Pavement Sealing (296,378) -
Total Transfers (60,000) (120,000) (296,378) (200,000)
Net Increase (Decrease) to Fund (58,274) 71,500 113,098 (104,683) Beginning Fund Balance 74,638 16,364 16,364 129,462
Ending Fund Balance 16,364 87,864 129,462 24,779

EXPENSES

FUND BALANCE

REVENUES
116
Section 6, Item # 6.3
36 CITY OF WHEATLAND
Fiscal Year 2026-2027
Community Development Block Grants
In 1985 and 1990 the City received US Department of Housing and Urban Development (HUD) funds to provide loans to low income homeowners whose home needed repair. Seventeen (17) loans were issued to Wheatland homeowners ranging from $7,788 to $40,085. Payment on the loans is due at maturity (20 years or 50 years depending on the loan) or when there is a change of ownership. As of June 2025, $102,634 is due and payable. The City has notified the property owners and will take the necessary actions to seek repayment of the loans. The City is eligible to keep $35,000 per year in loan repayments. If the City receives more than $35,000, all the funds must be remitted to HUD or the Program Income must be expended by using a Revolving Loan Account. The total fund balance amount consists of the amount due for the outstanding loans.
10500/10700 Adopted Proposed
Actual Budget Projected Budget
2024/2025 2025/2026 2025/2026 2026/2027
Misc Income - - - -
Interest Earnings 72 90 200 80
Total Revenue 72 90 200 80
Transfer to Fund 100 for
Loan repayment 3,061 - 3,060 -
Payment to Federal Government
Loan repayment - - - -
Total Expenses 3,061 - 3,060 -
Net Increase (Decrease) to Fund (2,989) 90 (2,860) 80
Beginning Fund Balance 142,373 139,384 139,384 136,524
Ending Fund Balance 139,384 139,474 136,524 136,604

REVENUES

EXPENSES

FUND BALANCE
117
Section 6, Item # 6.3
37 CITY OF WHEATLAND
Fiscal Year 2026-2027
Economic Development
The City of Wheatland is committed to being a forward-thinking city that values its small-town feel and its agricultural historical heritage. The Economic Development Fund was created in FY 2019 to account for expenses associated with the creation and enhancement of job growth and the promotion of business development and stability. Revenues are derived from an allocation of property tax revenue from the Yuba Water Agency and Community Partnership fee received from the City's waste hauler, Recology. FY 2026-2027 expenses include ongoing economic development consulting and annual membership in the Sutter Economic Development Corporation (YSEDC).
10800 Adopted Proposed
Actual Budget Projected Budget
2024/2025 2025/2026 2025/2026 2026/2027
Yuba Water Agency Property Tax 22,868 20,000 20,000 21,000 Community Partnership Fee 8,588 8,700 8,850 8,900
Interest Income - - - -
Donations/Contributions - - - -
Total Revenue 31,456 28,700 28,850 29,900

PERSONNEL
Salaries & Wages - - - -
Payroll Expenses & Benefits - - - -
Total Personnel - - - -

SUPPLIES AND SERVICES
Supplies - - - -
Contracted Services 28,675 24,000 28,500 29,000
Total Supplies & Services 28,675 24,000 28,500 29,000
Total Expenses 28,675 24,000 28,500 29,000
Net Increase (Decrease) to Fund 2,781 4,700 350 900
Beginning Fund Balance 21,410 24,191 24,191 24,541
Ending Fund Balance 24,191 28,891 24,541 25,441

FUND BALANCE

REVENUES

EXPENSES
118
Section 6, Item # 6.3
38 You will never know how much it has cost my generation to preserve your freedom.

I hope you will make good use of it."
- John Quincy Adams

CITY OF WHEATLAND
Fiscal Year 2026-2027
Supplemental Law Enforcement Fund
Supplemental Law Enforcement (SLES) funds are received from the State's COPS program and are allocated by the State Controller to counties in the State. The counties then allocate the money to cities based on a set formula. The use of SLES is limited to front-line municipal police activities. Revenues are transferred to the General Fund to offset the cost of police services. 14200 Adopted Proposed
Actual Budget Projected Budget
2024/2025 2025/2026 2025/2026 2026/2027
Cops Revenue 196,811 230,000 220,000 230,000
Interest 3,850 2,000 3,200 3,000
Total Revenue 200,661 232,000 223,200 233,000
Supplies - - - -
Total Expenses - - - -

TRANSFERS
Transfer out to the General Fund (220,000) (220,000) (220,000) (230,000) Net Increase (Decrease) to Fund (19,339) 12,000 3,200 3,000 Beginning Fund Balance 40,429 21,090 21,090 24,290
Ending Fund Balance 21,090 33,090 24,290 27,290

FUND BALANCE

REVENUES

EXPENSES
John Quincy Adams
1825-1829
Sixth President of the United States
119
Section 6, Item # 6.3
39 CITY OF WHEATLAND
Fiscal Year 2026-2027
Pumpkin Farm Joint Admission
The Bishop's Pumpkin Farm is a 40-acre pumpkin farm providing agricultural entertainment/tourism activities. An Admission Fee is imposed on ticketed entertainment functions. By agreement between the City and Bishop's Pumpkin Farm, forty percent of the total Admission Fee collected is set aside in this fund to be used for projects agreed upon by the City and Bishop's. 14300 Adopted Proposed
Actual Budget Projected Budget
2024/2025 2025/2026 2025/2026 2026/2027
Admission Fee 74,972 76,563 92,640 95,000
Interest 3,162 2,800 4,000 3,000
Total Revenue 78,133 79,363 96,640 98,000

PERSONNEL EXPENSES
Salaries & Wages Admin - - - -
Payroll Expenses & Benefits - - - -
Total Personnel - - - -

SUPPLIES & SERVICES
Indirect Cost Allocation 2,811 4,697 4,697 7,429
Supplies 5,771 7,500 15,000 15,000
Attorney - 300 300 300
Planner - - - -
Engineer 5,850 12,000 12,000 12,000
Contracted Services 29,547 10,000 20,000 20,000
Total Supplies and Services 43,980 34,497 51,997 54,729 Total Expenses 43,980 34,497 51,997 54,729

TRANSFERS IN/(OUT)
Transfer Out - - - -

CAPITAL OUTLAY - - - -
Net Increase (Decrease) to Fund 34,154 44,866 44,643 43,271 Beginning Fund Balance 53,918 88,071 88,071 132,714
Ending Fund Balance 88,071 132,937 132,714 175,986

REVENUES

EXPENSES

FUND BALANCE
120
Section 6, Item # 6.3
40 CITY OF WHEATLAND
Fiscal Year 2026-2027
Wheatland Community Garden
The Wheatland Community Garden was established by the City to incorporate urban agriculture into existing City parkland and open space. The Garden consists of leased garden plots and the establishment of a Community Garden Association that provides daily operational oversight. In addition to lease revenue, the Garden receives donations from community members. 14400 Adopted Proposed
Actual Budget Projected Budget
2024/2025 2025/2026 2025/2026 2026/2027
Lease & Donations 800 800 550 550
Interest 908 800 750 700
Total Revenue 1,708 1,600 1,300 1,250

PERSONNEL
Salaries & Wages Admin - - - -
Payroll Expenses & Benefits - - - -
Subtotal Personnel - - - -

SUPPLIES & SERVICES
Supplies 3,447 500 500 500
Buildings & Grounds Maintenance - - - -
Contracted Services - - - -
Small Equipment - - - -
Subtotal Supplies and Services 3,447 500 500 500
Total Expenses 3,447 500 500 500
Net Increase (Decrease) to Fund (1,738) 1,100 800 750
Beginning Fund Balance 19,594 17,856 17,856 18,656
Ending Fund Balance 17,856 18,956 18,656 19,406

FUND BALANCE

REVENUES

EXPENSES
121
Section 6, Item # 6.3
41 CITY OF WHEATLAND
Fiscal Year 2026-2027
Wheatland Ranch/Ryan Town Lighting and Landscape District The Wheatland Ranch LLD accounts for the revenues received from benefitted parcels within the Wheatland Ranch/Ryan Town subdivision. Annual assessments are collected on the Yuba County tax roll and remitted to the City. Assessments are used to maintain streetlights and common area improvements within the District. The City contributes to the cost of maintenance with funds transferred from the General Fund.
16100 Adopted Proposed
Actual Budget Projected Budget
2024/2025 2025/2026 2025/2026 2026/2027
Assessments 73,765 75,467 75,467 77,000
Interest Income 702 400 1,500 400
Total Revenue 74,466 75,867 76,967 77,400

PERSONNEL
Salaries & Wages 33,436 29,229 28,000 28,811
Overtime 498 2,000 1,000 2,000
Payroll Expenses & Benefits 8,412 9,744 7,000 9,663
Total Personnel 42,346 40,973 36,000 40,474

SUPPLIES AND SERVICES
Indirect Cost Allocation 9,412 11,723 11,723 11,604
Supplies 3,603 2,610 2,500 2,600
Utilities 13,828 15,600 19,500 20,000
Equipment Maintenance 213 2,683 1,000 2,500
Fuel 1,794 2,080 2,000 2,200
Contract Services 6,562 8,320 6,000 5,000
Small Equipment 6,667 - 2,500 2,500
Total Supplies & Services 42,079 43,016 45,223 46,404
Total Expenses 84,425 83,989 81,223 86,878

TRANSFERS IN/(OUT)
Transfer In - General Fund 10,233 20,000 20,000 12,000
Net Increase (Decrease) to Fund 275 11,878 15,744 2,522 Beginning Fund Balance 48,772 49,047 49,047 64,791
Ending Fund Balance 49,047 60,925 64,791 67,313

REVENUES

EXPENSES

FUND BALANCE
122
Section 6, Item # 6.3
42 CITY OF WHEATLAND
Fiscal Year 2026-2027
Park Place Lighting and Landscape District
The Park Place LLD accounts for the revenues received from benefitted parcels within the Park Place and Premier Grove subdivisions. Annual assessments are collected on the Yuba County tax roll and remitted to the City. Assessments are used to maintain streetlights and common area improvements within the District. The City contributes to the cost of maintenance with funds transferred from the General Fund.
16200 Adopted Proposed
Actual Budget Projected Budget
2024/2025 2025/2026 2025/2026 2026/2027
Assessments 48,177 49,295 49,295 50,400
Interest income 66 60 50 40
Total Revenue 48,243 49,355 49,345 50,440

PERSONNEL
Salaries & Wages Admin 33,436 29,229 26,000 28,811
Overtime 498 2,000 1,000 2,000
Payroll Expenses & Benefits 8,412 9,744 8,000 9,663
Total Personnel 42,346 40,973 35,000 40,474

SUPPLIES & SERVICES
Indirect Cost Allocation 9,641 10,682 10,682 10,662
Supplies 9,452 1,659 1,700 1,800
Utilities 12,912 13,520 14,000 14,500
Equipment Maintenance 213 260 250 250
Fuel 1,986 2,163 2,000 2,200
Contract Services 6,562 4,975 6,000 5,000
Small Equipment. 6,667 - 5,000 1,000
Total Supplies and Services 47,433 33,259 39,632 35,412 Total Expenses 89,779 74,232 74,632 75,887

TRANSFERS IN/(OUT)
Transfer In - General Fund 28,203 30,000 30,000 30,000
Net Increase (Decrease) to Fund (13,333) 5,123 4,713 4,553 Beginning Fund Balance 25,274 11,941 11,941 16,654
Ending Fund Balance 11,941 17,064 16,654 21,207

REVENUES

EXPENSES

FUND BALANCE
123
Section 6, Item # 6.3
43 CITY OF WHEATLAND
Fiscal Year 2026-2027
Wheatland Public Services Community Facilities District 2015-1 The Wheatland Public Services Community Facilities District 2015-1 (Caliterra Ranch) accounts for costs associated with providing public services and maintenance, operations, repair, and replacement of public infrastructure within the District. Annual assessments are levied on each parcel in the District, collected on the Yuba County tax roll, and remitted to the City. 16300 Adopted Proposed
Actual Budget Projected Budget
2024/2025 2025/2026 2025/2026 2026/2027
Assessments 145,086 202,000 152,000 208,000
Interest income 6,257 4,000 8,000 7,000
Total Revenue 151,343 206,000 160,000 215,000

PERSONNEL
Salaries & Wages Admin 57,093 127,285 94,000 125,984
Overtime 4,892 5,000 3,000 5,200
Payroll Expenses & Benefits 14,433 39,639 20,000 40,365 Total Personnel 76,418 171,924 117,000 171,549

SUPPLIES & SERVICES
Indirect Cost Allocation - 13,897 13,897 21,972
Supplies 1,261 500 700 700
Utilities 9,905 11,440 11,000 11,500
Fuel 844 600 2,000 2,200
Contracted Services 4,029 7,600 4,300 4,400
Small Equipment - - 4,900 -
Total Supplies and Services 16,040 34,037 36,797 40,772 Total Expenses 92,457 205,961 153,797 212,321
Net Increase (Decrease) to Fund 58,886 39 6,203 2,679
Beginning Fund Balance 164,630 223,516 223,516 229,719
Ending Fund Balance 223,516 223,555 229,719 232,398

REVENUES

EXPENSES

FUND BALANCE
124
Section 6, Item # 6.3
44 CITY OF WHEATLAND
Fiscal Year 2026-2027
Wheatland Public Services Community Facilities District 2015-2 The Wheatland Public Services Community Facilities District 2015-2 (Heritage Oaks East Estates) accounts for costs associated with incurring bonded indebtedness to provide money for the construction and acquisition of certain improvements in the District. An annual assessment will be levied on landowners in the District when bonds are sold. Prior to FY 2017-2018, costs associated with establishing the District were incurred. It is not anticipated that bonds will be sold in FY 2026-2027, however, interest charges will accrue. All prior costs incurred and interest charges will be paid when bonds are issued.
16400 Adopted Proposed
Actual Budget Projected Budget
2024/2025 2025/2026 2025/2026 2026/2027
Assessments - - - -
Interest income - - - -
Total Revenue - - - -

PERSONNEL EXPENSES
Salaries & Wages Admin - - - -
Payroll Expenses & Benefits - - - -
Total Personnel - - - -

SUPPLIES & SERVICES
Indirect Cost Allocation - - - -
Supplies - - - -
Contracted Services - - - -
Planner - - - -
Interest Expense 1,603 1,400 1,500 1,400
Total Supplies and Services 1,603 1,400 1,500 1,400
Total Expenses 1,603 1,400 1,500 1,400
Net Increase (Decrease) to Fund (1,603) (1,400) (1,500) (1,400) Beginning Fund Balance (34,825) (36,428) (36,428) (37,928) Ending Fund Balance (36,428) (37,828) (37,928) (39,328)

EXPENSES

FUND BALANCE

REVENUES
125
Section 6, Item # 6.3
45 CITY OF WHEATLAND
Fiscal Year 2026-2027
Facilities Maintenance
The Facilities Maintenance Fund accounts for costs associated with the repair and maintenance of City facilities, including City Hall, Police Headquarters, Community Center, and the Wheatland Fire Station.

This fund received its initial funding from the General Fund. Annual contributions from the General Fund will be made based on anticipated future needs.
170000 Adopted Proposed
Actual Budget Projected Budget
2024/2025 2025/2026 2025/2026 2026/2027
Misc Income - - - -
Interest Income 11,974 10,000 6,500 6,000
Total Revenue 11,974 10,000 6,500 6,000

PERSONNEL
Salaries & Wages - - - -
Payroll Expenses & Benefits - - - -
Total Personnel - - - -
SUPPLIES & SERVICES:

Supplies - - - -
Building & Grounds Maintenance 13,000 - - -
Planner - - - -
Contracted Services 498 - - -
Subtotal Supplies & Services 13,498 - - -
CAPITAL OUTLAY 40,762 20,452 - -
Total Expenses 54,260 20,452 - -

TRANSFERS
Transfer In-General Fund 50,000 - - -
Net Increase (Decrease) to Fund 7,714 (10,452) 6,500 6,000 Beginning Fund Balance 150,000 157,714 157,714 164,214
Ending Fund Balance 157,714 147,262 164,214 170,214

EXPENSES

FUND BALANCE

REVENUES
126
Section 6, Item # 6.3
46 CITY OF WHEATLAND
Fiscal Year 2026-2027
Vehicle and Equipment Replacement
The Vehicle and Equipment Replacement Fund accounts for the replacement of vehicles and construction equipment. This fund received its initial funding from the General Fund. User funds, primarily the General Fund and the Water and Sewer Funds, will contribute annually based on their projected needs. The FY 2026-2027 Capital Outlay is for replacement of a Police vehicle and a Public Works vehicle. 171000 Adopted Proposed
Actual Budget Projected Budget
2024/2025 2025/2026 2025/2026 2026/2027
Misc Income 4,400 - - -
Interest Income 6,421 5,700 10,000 1,000
Total Revenue 10,821 5,700 10,000 1,000

PERSONNEL
Salaries & Wages - - - -
Payroll Expenses & Benefits - - - -
Total Personnel - - - -
SUPPLIES & SERVICES:

Supplies - - - -
Planner - - - -
Contracted Services - - - -
Subtotal Supplies & Services - - - -
CAPITAL OUTLAY 37,915 82,000 82,000 156,000
Total Expenses 37,915 82,000 82,000 156,000

TRANSFERS
Transfer In-General Fund 50,000 - - -
Transfer Out - - - -
Net Increase (Decrease) to Fund 22,906 (76,300) (72,000) (155,000) Beginning Fund Balance 250,000 272,906 272,906 200,906
Ending Fund Balance 272,906 196,606 200,906 45,906

EXPENSES

FUND BALANCE

REVENUES
127
Section 6, Item # 6.3
47 In 2007, the City Council adopted Ordinance 400 which imposed development impact fees to provide the public infrastructure, improvements and facilities that are necessary and appropriate to mitigate the negative effects of new development projects. In May 2013, the City Council adopted Ordinance 448 which added the Bear River Impact fee.

All the City’s Impact Funds are listed below except for the Water Distribution Impact Fund, the Sewer Collection Impact Fund, and the Wastewater Treat Impact Fund which are included in the Enterprise Funds section of this budget beginning on page 26. A complete list of projects to be funded by impact fees can be found in the City’s Master Facilities Plan (Jan 2007) available in the City Clerk’s office.

Bear River Impact Fund
Regional Bypass Impact Fund
Storm Drainage Impact Fund
Road Circulation Impact Fund
City Hall Facilities Impact Fund
Vehicles and Equipment Impact Fund
Public Works Facilities Impact Fund
Law Enforcement Facilities Impact Fund
Fire Facilities Impact Fund
Parkland Facilities Impact Fund
Public Meeting Facilities Impact Fund
Caliterra Subdivision Impact Fee Fund

DEVELOPMENT IMPACT FUNDS
128
Section 6, Item # 6.3
48 CITY OF WHEATLAND
Fiscal Year 2026-2027
Bear River Impact Fund
In 2010, improvements to the Bear River levee were completed. Funding for the improvements was provided by a State Grant, landowner advance funding and City advance funding. Because the project provided benefits to lands in the Wheatland area beyond the landowner's properties, the City agreed, in advance funding and reimbursement agreements, to impose a Bear River levee Project Development Fee. 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. 12200 Adopted Proposed
Actual Budget Projected Budget
2024/2025 2025/2026 2025/2026 2026/2027
Impact Fees 20,941 - - -
Interest Income - - 400 350
Total Revenue 20,941 - 400 350

PERSONNEL
Salaries & Wages - - - -
Payroll Expenses & Benefits - - - -
Total Personnel - - - -
-
SUPPLIES & SERVICES:

Supplies - - - -
Contract Services
Interest Expense 432 400 - -
Subtotal Supplies & Services 432 400 - -

CAPITAL OUTLAY - - - -
Total Expenses 432 400 - -
Net Increase (Decrease) to Fund 20,509 (400) 400 350
Beginning Fund Balance (10,994) 9,515 9,515 9,915
Ending Fund Balance 9,515 9,115 9,915 10,265

FUND BALANCE

REVENUES

EXPENSES
129
Section 6, Item # 6.3
49 CITY OF WHEATLAND
Fiscal Year 2026-2027
Regional Bypass Impact Fund
This fund accounts for the fees collected on new development to help fund the construction of the proposed Highway 65 bypass. The fee has been replaced with a County fee accounted for by the Sutter Yuba Transportation Improvement Authority.
12300 Adopted Proposed
Actual Budget Projected Budget
2024/2025 2025/2026 2025/2026 2026/2027
Impact Fees - - - -
Interest Income 913 700 800 700
Total Revenue 913 700 800 700

PERSONNEL
Salaries & Wages - - - -
Payroll Expenses & Benefits - - - -
Total Personnel - - - -
SUPPLIES & SERVICES:

Supplies - - - -
Contracted Services - - - -
Total Supplies & Services - - - -

CAPITAL OUTLAY - - - -
Total Expenses - - - -
Net Increase (Decrease) to Fund 913 700 800 700
Beginning Fund Balance 19,827 20,739 20,739 21,539
Ending Fund Balance 20,739 21,439 21,539 22,239

REVENUES

EXPENSES

FUND BALANCE
130
Section 6, Item # 6.3
50 CITY OF WHEATLAND
Fiscal Year 2026-2027
Storm Drainage Impact Fund
This fund accounts for the fees collected on new development to construct or reconstruct stormwater collection systems, channels, and detention basins in various parts of the City. 12500 Adopted Proposed
Actual Budget Projected Budget
2024/2025 2025/2026 2025/2026 2026/2027
Impact Fees 4,699 - - -
Interest Income 9,025 9,000 7,000 6,000
Total Revenue 13,724 9,000 7,000 6,000

PERSONNEL
Salaries & Wages - - - -
Payroll Expenses & Benefits - - - -
Total Personnel - - - -
SUPPLIES & SERVICES:

Supplies - - - -
Engineer - - - -
Contracted Services - - - -
Total Supplies & Services - - - -

CAPITAL OUTLAY - - - -
Total Expenses - - - -

TRANSFERS IN/(OUT)
Transfer Out - Stormwater basin/pump (100,000) - - -
Net Increase (Decrease) to Fund (86,276) 9,000 7,000 6,000 Beginning Fund Balance 251,040 164,764 164,764 171,764
Ending Fund Balance 164,764 173,764 171,764 177,764

REVENUES

EXPENSES

FUND BALANCE
131
Section 6, Item # 6.3
51 CITY OF WHEATLAND
Fiscal Year 2026-2027
Road Circulation Impact Fund
This fund accounts for the fees collected on new development to construct vehicle lanes, bicycle lanes, railroad crossings, and traffic signals. The FY 2024-25 budget includes a $100,000 partial payment to install a traffic signal at McDevitt Drive. The FY 2026-27 budget includes $30,000 for the McDevitt Traffic Signal preemption.
12600 Adopted Proposed
Actual Budget Projected Budget
2024/2025 2025/2026 2025/2026 2026/2027
Impact Fees 273,996 - - -
Interest Income 27,199 24,000 34,000 32,000
Total Revenue 301,195 24,000 34,000 32,000

PERSONNEL
Salaries & Wages - - - -
Payroll Expenses & Benefits - - - -
Total Personnel - - - -
SUPPLIES & SERVICES:

Supplies - - - -
Contracted Services - - - -
Total Supplies & Services - - - -
CAPITAL OUTLAY 100,000 - - 30,000
Total Expenses 100,000 - - 30,000
Net Increase (Decrease) to Fund 201,195 24,000 34,000 2,000 Beginning Fund Balance 642,557 843,752 843,752 877,752
Ending Fund Balance 843,752 867,752 877,752 879,752

FUND BALANCE

REVENUES

EXPENSES
132
Section 6, Item # 6.3
52 CITY OF WHEATLAND
Fiscal Year 2026-2027
City Hall Facilities Impact Fund
This fund accounts for the fees collected on new development to provide a new City Hall with space to adequately serve the public and to house the City's various operational functions. 13000 Adopted Proposed
Actual Budget Projected Budget
2024/2025 2025/2026 2025/2026 2026/2027
Impact Fees 434 - - -
Interest Income 10,992 9,000 10,000 9,000
Total Revenue 11,425 9,000 10,000 9,000

PERSONNEL
Salaries & Wages - - - -
Payroll Expenses & Benefits - - - -
Total Personnel - - - -
SUPPLIES & SERVICES:

Supplies - - - -
Contracted Services - - - -
Total Supplies & Services - - - -

CAPITAL OUTLAY - - - -
Total Expenses - - - -
Net Increase (Decrease) to Fund 11,425 9,000 10,000 9,000 Beginning Fund Balance 238,777 250,203 250,203 260,203
Ending Fund Balance 250,203 259,203 260,203 269,203

REVENUES

FUND BALANCE

EXPENSES
133
Section 6, Item # 6.3
53 CITY OF WHEATLAND
Fiscal Year 2026-2027
Vehicles and Equipment Impact Fund
This fund accounts for the fees collected on new development to expand the general pool car fleet and the fleet of maintenance vehicles required to facilitate anticipated growth in the City. 13100 Adopted Proposed
Actual Budget Projected Budget
2024/2025 2025/2026 2025/2026 2026/2027
Impact Fees 47 - - -
Interest Income 413 350 400 350
Total Revenue 460 350 400 350

PERSONNEL
Salaries & Wages - - - -
Payroll Expenses & Benefits - - - -
Total Personnel - - - -
SUPPLIES & SERVICES:

Supplies - - - -
Contracted Services - - - -
Total Supplies & Services - - - -

CAPITAL OUTLAY - - - -
Total Expenses - - - -
Net Increase (Decrease) to Fund 460 350 400 350
Beginning Fund Balance 8,970 9,430 9,430 9,830
Ending Fund Balance 9,430 9,780 9,830 10,180

REVENUES

FUND BALANCE

EXPENSES
134
Section 6, Item # 6.3
54 CITY OF WHEATLAND
Fiscal Year 2026-2027
Public Works Facilities Impact Fund
This fund accounts for the fees collected on new development to construct a second City maintenance yard in the northwest section of the City which would include an administrative building, a fleet maintenance building, a street/storm drainage maintenance structure, a utilities structure, a storage building and a parks maintenance building.
13200 Adopted Proposed
Actual Budget Projected Budget
2024/2025 2025/2026 2025/2026 2026/2027
Impact Fees 198 - - -
Interest Income 1,926 1,500 1,600 1,500
Total Revenue 2,125 1,500 1,600 1,500

PERSONNEL
Salaries & Wages - - - -
Payroll Expenses & Benefits - - - -
Total Personnel - - - -
SUPPLIES & SERVICES:

Supplies - - - -
Contracted Services - - - -
Total Supplies & Services - - - -

CAPITAL OUTLAY - - -
-
Total Expenses - - - -
Net Increase (Decrease) to Fund 2,125 1,500 1,600 1,500 Beginning Fund Balance 41,838 43,963 43,963 45,563
Ending Fund Balance 43,963 45,463 45,563 47,063

REVENUES

EXPENSES

FUND BALANCE
135
Section 6, Item # 6.3
55 CITY OF WHEATLAND
Fiscal Year 2026-2027
Law Enforcement Facilities Impact Fund
This fund accounts for the fees collected on new development to acquire land and construct facilities to house the City's law enforcement services, add equipment assigned to officers, acquire hardware and software for advanced crime analysis and record keeping, and to add various types of law enforcement vehicles.
13300 Adopted Proposed
Actual Budget Projected Budget
2024/2025 2025/2026 2025/2026 2026/2027
Impact Fees 417 - - -
Interest Income 2,919 2,700 2,500 2,400
Total Revenue 3,336 2,700 2,500 2,400

PERSONNEL
Salaries & Wages - - - -
Payroll Expenses & Benefits - - - -
Total Personnel - - - -
SUPPLIES & SERVICES:

Supplies - - - -
Contracted Services - - - -
Total Supplies & Services - - - -

CAPITAL OUTLAY - - - -
Total Expenses - - - -
Net Increase (Decrease) to Fund 3,336 2,700 2,500 2,400 Beginning Fund Balance 63,392 66,728 66,728 69,228
Ending Fund Balance 66,728 69,428 69,228 71,628

FUND BALANCE

REVENUES

EXPENSES
136
Section 6, Item # 6.3
56 CITY OF WHEATLAND
Fiscal Year 2026-2027
Fire Department Facilities Impact Fund
This fund accounts for the fees collected on new development to construct three new fire stations, add engines, equipment and vehicles, and the construction of a training tower. 13400 Adopted Proposed
Actual Budget Projected Budget
2024/2025 2025/2026 2025/2026 2026/2027
Impact Fees 42,421 - - -
Interest Income 1,062 800 2,500 2,400
Total Revenue 43,483 800 2,500 2,400

PERSONNEL
Salaries & Wages - - - -
Payroll Expenses & Benefits - - - -
Total Personnel - - - -
SUPPLIES & SERVICES:

Supplies - - - -
Contracted Services - - - -
Total Supplies & Services - - - -

CAPITAL OUTLAY - - - -
Total Expenses - - - -
Net Increase (Decrease) to Fund 43,483 800 2,500 2,400
Beginning Fund Balance 19,832 63,315 63,315 65,815
Ending Fund Balance 63,315 64,115 65,815 68,215

REVENUES

EXPENSES

FUND BALANCE
137
Section 6, Item # 6.3
57 CITY OF WHEATLAND
Fiscal Year 2026-2027
Parkland Facilities Impact Fund
This fund accounts for the fees collected on new development to acquire land and to develop approximately 89.5 acres of a combination of neighborhood, community and sports parks designed to meet the City's youth and adult needs for casual and programmed sports and activity use and acquire 200 acres of open space to maintain the existing ratio of open space to developed space within the City's limits.
13500 Adopted Proposed
Actual Budget Projected Budget
2024/2025 2025/2026 2025/2026 2026/2027
Impact Fees - - - -
Interest Income 19,334 17,000 18,000 17,000
Total Revenue 19,334 17,000 18,000 17,000

PERSONNEL
Salaries & Wages - - - -
Payroll Expenses & Benefits - - - -
Total Personnel - - - -
SUPPLIES & SERVICES:

Supplies - - - -
Contracted Services - - - -
Total Supplies & Services - - - -

CAPITAL OUTLAY - - - -
Total Expenses - - - -
Net Increase (Decrease) to Fund 19,334 17,000 18,000 17,000 Beginning Fund Balance 420,060 439,394 439,394 457,394
Ending Fund Balance 439,394 456,394 457,394 474,394

REVENUES

EXPENSES

FUND BALANCE
138
Section 6, Item # 6.3
58 CITY OF WHEATLAND
Fiscal Year 2026-2027
Public Meeting Facilities Impact Fund
This fund accounts for the fees collected on new development to construct public meeting facilities to be used as teen centers, senior centers, gymnasiums, general use community centers, and similar facilities dedicated for use by the community's residents. The facilities will contain various rooms for classes, meetings and sport activities. In 2007, this fund borrowed $150,000 from the City Hall Fund and $50,000 from the Road Circulation Fund creating a negative fund balance. As impact fees are collected the loans will be repaid.
13600 Adopted Proposed
Actual Budget Projected Budget
2024/2025 2025/2026 2025/2026 2026/2027
Impact Fees - - - -
Interest Income - - - -
Total Revenue - - - -

PERSONNEL
Salaries & Wages - - - -
Payroll Expenses & Benefits - - - -
Total Personnel - - - -
SUPPLIES & SERVICES:

Supplies - - - -
Contracted Services
Interest Expense 1,830 1,500 1,600 1,500
Total Supplies & Services 1,830 1,500 1,600 1,500

CAPITAL OUTLAY - - - -
Total Expenses 1,830 1,500 1,600 1,500
Net Increase (Decrease) to Fund (1,830) (1,500) (1,600) (1,500) Beginning Fund Balance (39,770) (41,601) (41,601) (43,201) Ending Fund Balance (41,601) (43,101) (43,201) (44,701)

REVENUES

EXPENSES

FUND BALANCE
139
Section 6, Item # 6.3
59 CITY OF WHEATLAND
Fiscal Year 2026-2027
Caliterra Impact Fee
This fund accounts for the fees collected pursuant to a development agreement and subsequent amendments covering the Caliterra Ranch subdivision. Fees are collected when building permits are issued.
13700 Adopted Proposed
Actual Budget Projected Budget
2024/2025 2025/2026 2025/2026 2026/2027
Impact Fees 630,886 - - -
Misc Income - - - -
Interest Income 112,437 100,000 110,000 95,000
Total Revenue 743,323 100,000 110,000 95,000

PERSONNEL
Salaries & Wages - - - -
Payroll Expenses & Benefits - - - -
Total Personnel - - - -
SUPPLIES & SERVICES:

Supplies - - - -
Engineer - - - -
Contracted Services - - - -
Total Supplies & Services - - - -

CAPITAL OUTLAY - - - -
Total Expenses - - - -

TRANSFERS IN/(OUT)
Transfer Out - Sewer Collection Fee - - (216,283) -
Net Increase (Decrease) to Fund 743,323 100,000 326,283 95,000 Beginning Fund Balance 2,023,479 2,766,803 2,766,803 3,093,086 Ending Fund Balance 2,766,803 2,866,803 3,093,086 3,188,086

EXPENSES

FUND BALANCE

REVENUES
140
Section 6, Item # 6.3
60 The City accounts for Capital Projects and Special Projects in separate funds. Capital Projects are generally the revenues and expenditures associated with equipment, buildings, road maintenance, and infrastructure projects that have a useful life of greater than 3 years and a cost greater than $20,000. Special Projects are generally the revenues and expenditures associated with projects funded by grants or developers.

FY 2026-27 CAPITAL PROJECTS
Comprehensive Drinking Water
South Yuba County Regional Wastewater
Wheatland Road Complete Streets
Wheatland Pavement Maintenance
Stormwater Retention Basin and Pumps
Sidewalk ADA Accessibility
Storm Water Plan
Spenceville Culvert Replacement
ADA Evaluation and Transition Plan
FY 2026-27 SPECIAL PROJECTS
South Yuba Transportation Improvement Authority (SYTIA) General Plan Update

PROJECTS
141
Section 6, Item # 6.3
61 CITY OF WHEATLAND
Fiscal Year 2026-2027
Comprehensive Drinking Water
This fund accounts for the revenues and expenses associated with upgrades to the City's water system.

Previous upgrades included replacing all residential meters and installing automated billing systems.

Remaining work includes replacing two commercial meters, modifying the pressure system, and upgrades to telemetry and SCADA systems. The project is funded with grants from the Yuba Water Agency and the Department of Water Resources Integrated Regional Water Managment Implementation grant program..
190007 Adopted Proposed
Actual Budget Projected Budget
2024/2025 2025/2026 2025/2026 2026/2027
Grant Revenue 93,785 430,000 250,000 65,000
Miscelleneous - - - -
Total Revenue 93,785 430,000 250,000 65,000

PERSONNEL
Salaries & Wages - - - -
Payroll Expenses & Benefits - - - -
Total Personnel - - - -
SUPPLIES & SERVICES:

Engineering 93,084 50,000 90,000 65,000
Contract Services 700 - 200,000 70,000
Capital Outlay - 380,000 - -
Total Supplies & Services 93,785 430,000 290,000 135,000 Total Expenses 93,785 430,000 290,000 135,000
Net Increase (Decrease) to Fund - - (40,000) (70,000)
Beginning Fund Balance 110,000 110,000 110,000 70,000
Ending Fund Balance 110,000 110,000 70,000 -

REVENUES

EXPENSES

FUND BALANCE
142
Section 6, Item # 6.3
62 CITY OF WHEATLAND
Fiscal Year 2026-2027
South Yuba County Regional Wastewater Project
This fund accounts for the revenues and expenses associated with the design, right-of-way acquisition and construction costs associated with the City's portion of the South Yuba County Regional Wastewater Project. This project will move into the construction phase in Fiscal Year 2026-27 and will result in a regional wastewater system transporting wastewater from Wheatland to the Olivehurst Public Utility District to replace the City's existing outdated wastewater treatment system. 190009 Adopted Proposed
Actual Budget Projected Budget
2024/2025 2025/2026 2025/2026 2026/2027
Yuba Water Agency 303,810 2,500,000 2,305,000 2,550,000 State Grant - - - 51,000,000
Debt Proceeds 848,535 - - -
Total Revenue 1,152,345 2,500,000 2,305,000 53,550,000

PERSONNEL
Salaries & Wages - - - -
Payroll Expenses & Benefits - - - -
Total Personnel - - - -
SUPPLIES & SERVICES:

Attorney - - 110,000 50,000
Planner 66,189 - 45,000 -
Engineering 870,088 1,200,000 650,000 500,000
Contracted Services 215,568 1,260,000 1,500,000 3,000,000 Miscellaneous 500 - - -
Total Supplies & Services 1,152,345 2,460,000 2,305,000 3,550,000 Capital Outlay - 40,000 - 50,000,000
Total Expenses 1,152,345 2,500,000 2,305,000 53,550,000 Net Increase (Decrease) to Fund - - - -
Beginning Fund Balance - - - -
Ending Fund Balance - - - -

EXPENSES

FUND BALANCE

REVENUES
143
Section 6, Item # 6.3
63 CITY OF WHEATLAND
Fiscal Year 2026-2027
Wheatland Road Complete Streets
This fund accounts for the costs to improve and extend existing sidewalks and bike lanes to complete the pedestrian and bicycle corridor along Wheatland Road from State Route 65 to the intersection of Wheatland Road and Wheatland Park Drive at the southwest corner of Bear River Middle School, including utility relocations, road widening, safety lighting and pavement rehabilitation. Grant funding totaling $250,000 was received from the Federal Regional Surface Transportation Program (RSTP). 190028 Adopted Proposed
Actual Budget Projected Budget
2024/2025 2025/2026 2025/2026 2026/2027
Grant Revenue 14,368 232,500 - 232,500
Miscellaneous -
Total Revenue 14,368 232,500 - 232,500

PERSONNEL
Salaries & Wages - - -
Payroll Expenses & Benefits - - -
Total Personnel - - - -
SUPPLIES & SERVICES:

Planner - - - -
Engineer 14,368 24,000 10,000 25,000
Contract Services - 238,500 4,000 237,500
Miscellaneous - - - -
Total Supplies & Services 14,368 262,500 14,000 262,500 Total Expenses 14,368 262,500 14,000 262,500

TRANSFERS IN/(OUT)
Transfer In - SB 1 30,000 30,000 30,000 30,000
Net Increase (Decrease) to Fund 30,000 - 16,000 -
Beginning Fund Balance - 30,000 30,000 46,000
Ending Fund Balance 30,000 30,000 46,000 46,000

REVENUES

EXPENSES

FUND BALANCE
144
Section 6, Item # 6.3
64 CITY OF WHEATLAND
Fiscal Year 2026-2027
Wheatland Pavement Maintenance
This fund accounts for the revenues and expenses associated with minor street projects throughout the City including construction of sidewalks and pedestrian ramps, pavement grinding, asphalt paving, and pavement marking.
190041 Adopted Proposed
Actual Budget Projected Budget
2024/2025 2025/2026 2025/2026 2026/2027
Misc Income/Donations - 25,000 - -
Total Revenue - 25,000 - -

PERSONNEL
Salaries & Wages - - - -
Payroll Expenses & Benefits - - - -
Total Personnel - - - -
SUPPLIES & SERVICES:

Supplies - - - -
Engineer 15,975 55,000 80,000 50,000
Contract Services - 440,000 - 350,000
Miscellaneous - - - -
Total Supplies & Services 15,975 495,000 80,000 400,000 Total Expenses 15,975 495,000 80,000 400,000
Net Increase (Decrease) to Fund (15,975) (470,000) (80,000) (400,000)

TRANSFERS IN/(OUT)
Transfer In - SB 1 - 350,000 350,000 100,000
Transfer In - TDA - 60,000 - -
Total .Transfers - 410,000 350,000 100,000
Net Increase (Decrease) to Fund - (60,000) - -
Beginning Fund Balance 79,746 63,771 63,771 333,771
Ending Fund Balance 63,771 3,771 333,771 33,771

REVENUES

EXPENSES

FUND BALANCE
145
Section 6, Item # 6.3
65 CITY OF WHEATLAND
Fiscal Year 2026-2027
Stormwater Retention Basin and Pumps
This fund accounts for revenue and expenses associated with the first phase of the design and construction of stormwater retention basin and pumps.
190046 Adopted Proposed
Actual Budget Projected Budget
2024/2025 2025/2026 2025/2026 2026/2027
Fees - - - -
Misc - - - -
Total Revenue - - - -

PERSONNEL
Salaries & Wages - - - -
Payroll Expenses & Benefits - - - -
Total Personnel - - - -
SUPPLIES & SERVICES:

Supplies - - - -
Attorney - - - -
Planner - - - -
Engineer - - - -
Contract Services - 100,000 - -
Miscellaneous - - - -
Total Supplies & Services - 100,000 - -
Total Expenses - 100,000 - -
Net Increase (Decrease) to Fund - (100,000) - -

TRANSFERS IN/(OUT)
Transfer In - Storm Drain Impact 100,000 - - -
Beginning Fund Balance - 100,000 100,000 100,000
Ending Fund Balance 100,000 - 100,000 100,000

REVENUES

EXPENSES

FUND BALANCE
146
Section 6, Item # 6.3
66 CITY OF WHEATLAND
Fiscal Year 2026-2027
Sidewalk ADA Accessibility
This fund accounts for the revenue and expenses associated with the repair and replacement of various sidewalks throughout the City. The various projects will be funded from Transportation Development Act (TDA) funds.
190047 Adopted Proposed
Actual Budget Projected Budget
2024/2025 2025/2026 2025/2026 2026/2027
Fees - - - -
Miscellaneous - - - -
Total Revenue - - - -

PERSONNEL
Salaries & Wages - - - -
Payroll Expenses & Benefits - - - -
Total Personnel - - - -
SUPPLIES & SERVICES:

Supplies - - - -
Engineer - - - -
Contract Services - 120,000 - 60,000
Total Supplies & Services - 120,000 - 60,000
Total Expenses - 120,000 - 60,000
Net Increase (Decrease) to Fund - (120,000) - (60,000)

TRANSFERS IN/(OUT)
Transfer In - TDA 60,000 60,000 - -
Beginning Fund Balance - 60,000 60,000 60,000
Ending Fund Balance 60,000 - 60,000 -

REVENUES

EXPENSES

FUND BALANCE
147
Section 6, Item # 6.3
67 CITY OF WHEATLAND
Fiscal Year 2026-2027
Storm Water Master Plan
This fund accounts for the revenue and expenses associated with the development of a city-wide Stormwater Master Plan. The Plan will study regional hydrology, stormwater runoff and evaluate the adequacy of existing infrastructure for conveying stormwater flow within the City limits. The Plan is being funded with a $650,00 grant from Yuba Water Agency. There are no anticipated expenditures in fiscal year 2026-2027.
190058 Adopted Proposed
Actual Budget Projected Budget
2024/2025 2025/2026 2025/2026 2026/2027
Grant Revenue - - 5,000 645,000
Total Revenue - - 5,000 645,000

PERSONNEL
Salaries & Wages - - - -
Payroll Expenses & Benefits - - - -
Total Personnel - - - -
SUPPLIES & SERVICES:

Supplies - - - -
Engineer 5,000 -
Contract Services - - -
Miscellaneous - - - -
Total Supplies & Services - - 5,000 -
Total Expenses - - 5,000 -
Net Increase (Decrease) to Fund - - - 645,000
Beginning Fund Balance - - - -
Ending Fund Balance - - - 645,000

EXPENSES

FUND BALANCE

REVENUES
148
Section 6, Item # 6.3
68 CITY OF WHEATLAND
Fiscal Year 2026-2027
Spenceville Road Culvert Replacement
This fund accounts for the revenue and expenses associated with the replacement of a failing corrugated metal culvert on Spenceville Road between McCurry Street and Jasper Lane. The roadway is settling as a result of this failing culvert. This project is funded with Transportation Development Act funds (TDA).
190060 Adopted Proposed
Actual Budget Projected Budget
2024/2025 2025/2026 2025/2026 2026/2027
Miscellaneous - - - -
Total Revenue - - - -

PERSONNEL
Salaries & Wages - - - -
Payroll Expenses & Benefits - - - -
Total Personnel - - - -
SUPPLIES & SERVICES:

Supplies - - - -
Engineer - - - 30,000
Contract Services - - - 170,000
Total Supplies & Services - - - 200,000
Total Expenses - - - 200,000
Net Increase (Decrease) to Fund - - - (200,000)

TRANSFERS IN/(OUT)
Transfer In - TDA - - - 200,000
Beginning Fund Balance - - - -
Ending Fund Balance - - - -

EXPENSES

FUND BALANCE

REVENUES
149
Section 6, Item # 6.3
69 CITY OF WHEATLAND
Fiscal Year 2026-2027
ADA Evaluation and Transition Plan
This fund accounts for the revenue and expenses associated with the evaluation of the City's public sidewalks, curb ramps, public buildings, and public spaces. A plan will be prepared to remove existing barriers to the disabled.
190061 Adopted Proposed
Actual Budget Projected Budget
2024/2025 2025/2026 2025/2026 2026/2027
Miscellaneous - - - -
Total Revenue - - - -

PERSONNEL
Salaries & Wages - - - -
Payroll Expenses & Benefits - - - -
Total Personnel - - - -
SUPPLIES & SERVICES:

Supplies - - - -
Engineer - - - -
Contract Services - - - 25,000
Total Supplies & Services - - - 25,000
Total Expenses - - - 25,000
Net Increase (Decrease) to Fund - - - (25,000)

TRANSFERS IN/(OUT)
Transfer In - Gas Tax - - - 25,000
Beginning Fund Balance - - - -
Ending Fund Balance - - - -

EXPENSES

FUND BALANCE

REVENUES
150
Section 6, Item # 6.3
70 CITY OF WHEATLAND
Fiscal Year 2026-2027
SYTIA
This fund accounts for City expenses related to the Sutter Yuba Transportation Improvement Authority (SYTIA). City costs are reimbursement by SYTIA.
190026 Adopted Proposed
Actual Budget Projected Budget
2024/2025 2025/2026 2025/2026 2026/2027
Grant Revenue - - - -
Miscellaneous 3,968 17,100 7,215 10,000
Total Revenue 3,968 17,100 7,215 10,000

PERSONNEL
Salaries & Wages - - - -
Payroll Expenses & Benefits - - - -
Total Personnel - - - -
SUPPLIES & SERVICES:

Supplies - - - -
Attorney - - - -
Planner 2,300 2,100 200 2,000
Engineer 1,668 15,000 7,015 8,000
Contract Services - - -
Total Supplies & Services 3,968 17,100 7,215 10,000
Total Expenses 3,968 17,100 7,215 10,000
Net Increase (Decrease) to Fund - - - -
Beginning Fund Balance - - - -
Ending Fund Balance - - - -

REVENUES

EXPENSES

FUND BALANCE
151
Section 6, Item # 6.3
71 Fiscal Year 2026-2027
General Plan Update
This fund accounts for revenue and expenses associated with updating the City's General Plan.

Revenue is from developer contributions, ARPA funds, and previously collected General Plan Update surcharges.
190044 Adopted Proposed
Actual Budget Projected Budget
2024/2025 2025/2026 2025/2026 2026/2027
Developer Deposit - - - -
Miscellaneous - - 38,326 -
Total Revenue - - 38,326 -

PERSONNEL
Salaries & Wages - - - -
Payroll Expenses & Benefits - - - -
Total Personnel - - - -
SUPPLIES & SERVICES:

Supplies - - - -
Attorney - - - -
Planner 12,457 - 50,000 50,000
Engineer 1,668 100,000 4,000 -
Contract Services 74,551 - 60,000 100,000
Miscellaneous 588 - - -
Total Supplies & Services 89,264 100,000 114,000 150,000 Total Expenses 89,264 100,000 114,000 150,000
Net Increase (Decrease) to Fund (89,264) (100,000) (75,674) (150,000)

TRANSFERS IN/(OUT)
Transfer In - General Plan Update Fee - - 38,326 -
Beginning Fund Balance 358,587 269,322 269,322 231,975
Ending Fund Balance 269,322 169,322 231,975 81,975

REVENUES

EXPENSES

FUND BALANCE
152
Section 6, Item # 6.3
72 CITY OF WHEATLAND
Fiscal Year 2026-2027
Capital Improvement Project Summary
FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 Five Year Total

FACILITIES FUND
Park Restroom Improvements - - 15,000 - - 15,000
Parks Tables/Benches - 15,000 - - - 15,000
Playground Improvements - - 10,000 - 10,000 20,000
Drinking Fountains/Shade Structures - - 10,000 - 10,000 20,000 Community Center Repairs - 10,000 10,000 10,000 10,000 40,000 Fire Station #1 Repairs - 22,000 - - - 22,000
Miscellaneous Repairs (City Hall, Police Station, Corp Yard) - 15,000 20,000 20,000 20,000 75,000 TOTAL FACILITIES FUND $ - $ 62,000 $ 65,000 $ 30,000 $ 50,000 $ 207,000

VEHICLE REPLACEMENT FUND
Police Patrol Vehicles 96,000 - 110,000 155,000 100,000 461,000 Public Works Vehicles 60,000 - 65,000 - 70,000 195,000
TOTAL VEHICLE REPLACEMENT FUND $ 156,000 $ - $ 175,000 $ 155,000 $ 170,000 $ 656,000 GAS TAX, SB-1, TDA FUNDS
CIP Development - - - 15,000 - 15,000
Semi-Annual Pavement Sealing - 300,000 - 315,000 - 615,000 Semi-Annual Pavement Resurfacing 400,000 - 400,000 - 400,000 1,200,000 Sidewalk ADA Accessibility Program 60,000 60,000 60,000 60,000 60,000 300,000 Wheatland Road Complete Streets Project 30,000 25,000 - - - 55,000 Spenceville Road Culvert Replacement 200,000 - - - - 200,000 Stormwater Permitting & Compliance - - - - 60,000 60,000 ADA Self Evaluation and Transition Plan 25,000 - - - 30,000 55,000 TOTAL GAS TAX, SB-1, TDA FUNDS $ 715,000 $ 385,000 $ 460,000 $ 390,000 $ 550,000 $ 2,500,000

WATER FUND
Water Main & Service Replacement Program - 30,000 300,000 300,000 300,000 930,000 Clean & Recoat Tank #2 450,000 - - - 450,000
Well Rehabilitation & Supply Meters - 50,000 - - - 50,000 Fire Hydrant Replacement Program - 20,000 20,000 20,000 - 60,000 SCADA Maintenance and Upgrades - - 50,000 - 10,000 60,000 GIS Mapping System & Updates - 30,000 10,000 10,000 10,000 60,000 Billing Software Updates - - - 20,000 - 20,000
Replace Ancillary/Chemical Well Equipment - 20,300 20,909 21,536 22,182 84,927 New Testing Stations 20,000 - - - - 20,000
Chlorine Analyzers 60,000 - - - - 60,000
Fire Pump and Hydrant Testing 5,000 - - - - 5,000
Portable Emergency Generator - 50,000 - - - 50,000
Jet-Vac - 25,000 - - - 25,000
SCADA & Computer Hardware Updates - - - - 30,000 30,000 TOTAL WATER UTILITY FUND $ 535,000 $ 225,300 $ 400,909 $ 371,536 $ 372,182 $ 1,904,927 153
Section 6, Item # 6.3
73 CITY OF WHEATLAND
Fiscal Year 2026-2027
Capital Improvement Project Summary (continued)
FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 Five Year Total

WASTEWATER FUND
Sewer System Model - - - - 80,000 80,000
Rehab Lift Stations 30,000 - 31,800 - 33,708 95,508
GIS System & Updates - 40,000 10,000 10,000 10,000 70,000 Billing Software Updates - - - 20,000 - 20,000
Malone Pump Station Bar Screen 50,000 - - - - 50,000
WWTP Corkscrew Grinder & Press 150,000 - 159,000 - - 309,000 WWTP Aerator Repair or Replace - - - - -
Replace Headworks Influent Screen - - 65,000 - - 65,000 Replace Malone Lift Station & Generator - - 120,000 530,000 - 650,000 CIP Development - 15,000 - 15,000 - 30,000
Wastewater PlC Controllers - 12,000 - - - 12,000
Portable Emergency Generator - 50,000 - - - 50,000
Truck-Mounted Crane - 25,000 - - - 25,000
Jet-Vac - 25,000 - 25,000
Wastewater Collection Inflow and Infiltration 75,000 - - - 75,000 TOTAL WASTEWATER UTILITY FUND $ 305,000 $ 167,000 $ 385,800 $ 575,000 $ 123,708 $ 1,556,508

GRANT/LOAN FUNDING
Comprehensive Water Phase 2 135,000 - - - 135,000
South Yuba County Regional Wastewater Project 53,550,000 20,000,000 - - - 73,550,000 Wheatland Road Complete Streets Project 232,500 - - - - 232,500 TOTAL GRANT FUNDS $ 53,917,500 $ 20,000,000 $ - $ - $ 73,917,500

DEVELOPMENT IMPACT FEES
South Yuba County Regional Wastewater Project - 6,500,000 - - - 6,500,000 Stormwater CIP Development 40,000 15,000 - 15,000 - 70,000 Stormwater LID Improvement Standards - 120,000 - - - 120,000 Stormwater Retention Basin and Pumps - South West - 100,000 300,000 - - 400,000 Hwy 65 & Main St. Intersection Improvements - - 250,000 347,100 57,850 654,950 McDevitt Traffic Signal Preemption 30,000 - - - - 30,000 TOTAL DEVELOPMENT IMPACT FEES $ 70,000 $ 6,735,000 $ 550,000 $ 362,100 $ 57,850 $ 7,774,950

UNFUNDED
Wheatland Road Complete Streets Project - - 2,000,000 1,500,000 - 3,500,000 Spenceville Road Sidewalk Gap Closure 20,000 240,000 - - - 260,000 Spenceville Road Rehabilitation (5-miles) - 350,000 - 4,000,000 7,000,000 11,350,000 Rehabilitate F, G and Third Streets - 40,000 900,000 - - 940,000 Wheatland Road Safety & Rehabilitation - Olive to Oakley 2,700,000 2,700,000 Resurface A Street - UPRR to Maint Street 560,000 560,000 Hwy 65 & Maint Street Intersection Improvements - - - 2,652,900 442,150 3,095,050 TOTAL UNFUNDED $ 3,280,000 $ 630,000 $ 2,900,000 $ 8,152,900 $ 7,442,150 $ 22,405,050 TOTAL $ 58,978,500 $ 28,204,300 $ 4,936,709 $10,036,536 $ 8,765,890 $ 110,921,935 154
Section 6, Item # 6.3
74 "But you must remember, my fellow-citizens, that eternal vigilance by the people is the price of liberty, and that you must pay the price if you wish to secure the blessing." - Andrew Jackson
155
Section 6, Item # 6.3
City Council Meeting Staff Report
Meeting Date: June 9, 2026
SUBJECT: Consideration and Adoption of Resolution Authorizing Adoption of Revised City of Wheatland Conflict of Interest Code
PREPARED BY: Gavin Ralphs, Deputy City Attorney
RECOMMENDATION:

Staff recommends that the Wheatland City Council consider adoption of a resolution adopting a revised City of Wheatland Conflict of Interest Code.

DISCUSSION:

The California Political Reform Act requires all local government agencies to review their Conflict of Interest Codes (Code) biennially. Accurate disclosure is essential for monitoring whether officials have potential conflicts of interest and for maintaining public trust in government. The biennial review ensures that the City’s Code includes disclosure by those officials who make, or participate in making, governmental decisions.

The City’s biennial review of its Conflict of Interest Code is scheduled for even-numbered years. The City Attorney’s Office has prepared proposed amendments to the Code to: (1) incorporate the requirements enacted by SB 852 requiring certain public officials who manage public investments to file Statements of Economic Interests electronically with the Fair Political Practices Commission; (2) update the Code’s provisions and terminology; and (3) revise designated positions and disclosure categories applicable to certain staff positions subject to the Code’s reporting requirements.

The Code has been formatted to include a cover page and an appendix containing the reporting position designations and related explanatory text, with FPPC regulations incorporated by reference.

FISCAL IMPACT:

None.

ATTACHMENTS:

A. Resolution w/Exhibit
156
Section 6, Item # 6.4
Attachment ‘A’
RESOLUTION NO. 26-___

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WHEATLAND ADOPTING REVISED CITY

OF WHEATLAND CONFLICT OF INTEREST CODE
WHEREAS, Government Code Section 87300 requires each local public agency to adopt and promulgate a Conflict of Interest Code pursuant to the Political Reform Act for the purpose of ensuring that agency officials subject to the statute disclose economic interests that might be involved in the making or in the participation of making decisions that may foreseeably have a material effect on each official’s financial interest; and WHEREAS, the City has received its biennial notice from the Fair Political Practices Commission that the City Attorney must review the City’s Conflict of Interest Code and determine if the Code needs to be amended ; and
WHEREAS, the City’s existing Conflict of Interest Code has been revised to incorporate the requirements enacted by SB 852, which require certain public officials who manage public investments to file Statements of Economic Interests electronically with the Fair Political Practices Commission; and to update the Code’s provisions, terminology, and applicable reporting categories for certain City staff subject to the Code’s disclosure requirements.

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

1. The foregoing recitals are true and correct.

2. The City Council hereby adopts the revised City Conflict of Interest Code attached hereto, which is intended to supersede the amended conflict of interest code adopted by the Board on January 28, 2025, and all other prior inconsistent codes or resolutions.

The foregoing resolution was adopted by the City Council of the City of Wheatland at a regular meeting held on the 9th day of June 2026 by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:
157
Section 6, Item # 6.4
The foregoing resolution is hereby approved.
________________________
Lisa McIntosh, Mayor
ATTEST:
________________________
Josie Camacho, City Clerk
158
Section 6, Item # 6.4
- 1 -

CITY OF WHEATLAND
Conflict of Interest Code
Revised: June 9, 2026
The Political Reform Act (Government Code Section 81000, et seq.) requires state and local government agencies to adopt and promulgate conflict of interest codes. The Fair Political Practices Commission (“FPPC”) has adopted a regulation, Section 18730 of Title 2 of the California Code of Regulations, which contains the terms of a standard conflict of interest code. This regulation can be incorporated by reference into any agency’s code without publication in full within the code. After public notice and hearing, Section 18730 may be amended by the FPPC to conform to amendments in the Political Reform Act. Therefore, the terms of that regulation, Title 2, section 18730 of the California Code of Regulations and any amendments to it duly adopted by the FPPC from time to time are hereby incorporated by reference in full into this code and will be applied in accordance with the provisions existing on the date that any issue arising under this code adopted by the City of Wheatland City Council must be addressed.

This cover page, the referenced and incorporated FPPC regulation, and the Appendix, which is attached hereto and incorporated herein, designating positions and establishing disclosure categories, shall constitute the conflict of interest code of the City of Wheatland.

Recognizing that different positions have different levels of authority and responsibility, the Appendix to this Conflict of Interest Code establishes three categories of disclosure under which positions are designated based on the scope of their decision-making authority. Positions with no significant decisionmaking responsibility are classified as exempt, and are not required to file reports under this Code.

Non-exempt positions listed in the attached Appendix are designated as persons who are deemed to make, or participate in the making of, decisions that may have a material effect on a financial interest.

Consultants are also subject to the disclosure requirements of this Conflict of Interest Code if they are in a position to make decisions, or influence decisions, that could have an effect on their financial interest.

Exhibit 'A'
159
Section 6, Item # 6.4
- 2 -

CITY OF WHEATLAND

CONFLICT OF INTEREST CODE

APPENDIX OF DESIGNATED POSITIONS AND DISCLOSURE CATEGORIES Designated Positions
The positions listed below are designated as persons who are deemed to make, or participate in the making of, decisions that may have a material effect on a financial interest. Persons holding designated positions listed below will disclose interests and investments in accordance with the corresponding disclosure categories as defined below.The following are designated positions within the City of Wheatland which involve or may involve the making or participating in the making of decisions which may foreseeably have a material effect on any financial interest and the specific types of investments, interest in real property, and sources of income which are reportable.

Each listed designated position must disclose on appropriate FPPC forms filed with the City Clerk the disclosure information required by his or her Assigned Disclosure Category.

List of Designated Positions Assigned Disclosure Categories City Clerk 12
Public Works Director 11
Planning Director 1, 3
City Engineer 12, 3
City Consultants (Determined by City Manager) 1, 2, 3
Chief of Police 1
Positions listed in Government Code Section 87200 (i.e. City Councilmembers, Planning Commissioners, City Managers, City Attorneys, City Treasurers, and other public officials who manage public investments, which includes the City Finance Director and Investment Management Consultants1) are not required to be included in the list of designated positions under the City’s code because persons holding these positions must file their FPPC Form 700 electronically with the FPPCare required to file Form 700 pursuant to state law. An individual holding one of the above-listed positions may contact the FPPC for assistance or written advice regarding their filing obligations if they believe that their position has been categorized incorrectly.

Disclosure Categories
1 Investment Management Consultants include Consultants that direct the investment of City funds, formulate or approve City investment policies, approve or establish guidelines for City asset allocation, or approve City investment transactions. (2 C.C.R. section 18700.3(b)(1) & (e)) 160
Section 6, Item # 6.4
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Category 1 - Full Disclosure: All persons in this disclosure category will disclose all interests in real property within two miles of the City’s boundaries, as well as all investments, business positions in business entities and sources of income, including receipt of gifts, loans and travel payments, from all sources.

A designated employee in this category must report all investments, interests in real property, personal income, business entity income, and business positions which he or she is a director, officer, partner, trustee, employer or holds any positions of management. Archive Category 2 – Positions with Significant Contracting and Policy Authority But Without Authority Over Acquisition of Interests in Real Property: All persons in this disclosure category will disclose all investments, business positions in business entities and sources of income, including receipt of gifts, loans and travel payments, in or from all sources that provide goods, equipment or services, including training or consulting services, of the type utilized by the City.

An employee in this category could possibly have a conflict of interest due to an interest in a supplier of goods, materials or services to the City. Investments in any business entity supplying such goods and services to the affected employee’s department within the previous on year period are to be disclosed, if the value of such goods or services provided to the City exceeds the sum of $5,000.00 during the previous twelve (12) month period.

Category 3 – Positions with Specific Contracting or Policy Authority or Who Participate in Making Specific Contracts or Policies: All positions in this category will disclose all investments, business positions in business entities and sources of income, including the receipt of gifts, loans and travel payments, in or from all sources that provide services and supplies of the type utilized by the department or programs administered or managed by the designated position.

Consultants. “Consultant” means an individual who, pursuant to a contract with the City, either: (A) Makes a governmental decision whether to: (1) approve a rate, rule, or regulation; (2) adopt or enforce a law; (3) issue, deny, suspend, or revoke any permit, license, application, certificate, approval, order, or similar authorization or entitlement; (4) authorize the City to enter into, modify, or renew a contract provided it is the type of contract that requires City approval; (5) grant City approval to a contract that requires City approval and to which the City is a party, or to the specifications for such a contract; (6) grant City approval to a plan, design, report, study, or similar item; or (7) adopt or grant City approval of policies, standards, or guidelines for the City, or for any subdivision thereof; or (B) Serves in a staff capacity with the City and in that capacity participates in making a governmental decision as defined in California Code of Regulations, Title 2, Section 18702.2 or performs the same or substantially all the same duties for the City that would otherwise be performed by an individual holding a position specified in the City’s conflict of interest code under Government Code Section 87302. (See 2 CCR 18701(a)(2).)2
2 A consultant serves in a staff capacity only if he or she has an on-going relationship with the City. A consultant who works on one project or a limited range of projects for the City is not deemed a consultant subject to the reporting requirements of this code unless the project or projects extend over a substantial period of time, generally more than one year. (See Smith Advice Letter, FPPC No. I-99-316; Travis Advice Letter, FPPC No. A96-053; Randolph Advice Letter, FPPC No. A-95-045.) 161
Section 6, Item # 6.4
- 4 -
“Consultants” are included in the list of designated positions and must disclose interests and investments in accordance with the broadest disclosure category in the City’s conflict of interest code, subject to the following limitation: The City Manager may determine in writing that a particular consultant, although a “consultant” and “designated position,” nevertheless is hired or retained to perform a range of duties that is limited in scope and therefore is not required to comply with any or some of the disclosure requirements described in this section. The City Manager’s written determination will include a description of the consultant’s duties, and,and based on that description, a statement of the extent of disclosure requirements. The written determination is a public record and will be retained for public inspection in the same manner and location as the City’s conflict of interest code as required by Government Code Section 81008. A consultant (other than City officials who are also consultants) shall be required to make the disclosure required by this Code prior to the award by the City of any contract with such consultant.

New Position Added or New Consultant Hired Without Code Revision. If the City creates a new position that requires disclosure under this code without simultaneously amending the code, the employee appointed to fill such a position will file a Form 700 Assuming Office Statement and thereafter file annual Form 700 Disclosure of Economic Interest Statements using the broadest disclosure category until the City amends the code to designate the position and, if warranted, to authorize more narrow disclosure for the position. Alternatively, the City Manager may designate for any such position or consultant narrower disclosure obligations using a FPPC Form 804 (New Hire) or Form 805 (New Consultant) as appropriate. (See 2 CCR 18734.)
Conflict of Interest Provisions for Architectural and Engineering Services Administration and Procurement For Federal and State Funded Transportation Projects The following provisions of the City's Conflict of Interest Code shall apply to city officials, employees, and those that provide city services for the City of Wheatland , and these provisions shall be implemented on all federally and state-funded transportation projects. In the procurement of contracts for architectural and engineering (A&E) services for projects involving federal-aid highway funds, the City has developed these code provisions to prevent fraud, waste, and abuse. The intent of this section is to comply with federal regulations and the State of California Department of Transportation (Caltrans) Local Assistance Procedures Manual. This section applies to all City employees (including the contract administrator and consultants performing as City staff) engaged in the award and administration of federal-aid highway funded contracts, and is intended to prevent conflicts of interest in accordance with 23 CFR 172.7(b)(4).

I. Local Assistance Procedures Manual (LAPM) Chapter 10 The City shall comply with the procedures contained within Caltrans’ Local Assistance Procedures Manual Chapter 10 relating to the procurement and management of engineering services contracts on federally and state funded projects.

II. Contract Administrator
The City Engineer shall serve as the Contract Administrator and have authority over advertising, selection, and management of consultant contracts. The City Engineer shall also have primary 162
Section 6, Item # 6.4
- 5 -
responsibility for ensuring compliance with the LAPM and associated federal and state regulations related to the procurement and management of consultant services contracts.

Proposing consultants shall disclose any financial, business, or other relationship with the City that may have an impact upon the outcome of a contract or the construction project. Consultants shall also list current clients who may have a financial, business or other interest in the outcome of the contract or the construction project that will follow. Consultants shall disclose any financial, business or other interest in any real property acquired for the project. Consultants shall disclose any financial, business or other interest with any construction company that might submit a bid on the construction project.

Any City employee or agent who works in association with a project (procurement, management or administration) shall disclose any direct or indirect financial, business or other personal interest in connection with the contract or construction project. City employees or agents shall neither solicit nor accept gratuities, favors, or anything of monetary value from the consultant or parties to sub-agreements.

Any projects involving federal funds shall comply with the provisions of the Code of Federal Regulation 23 CFR 172.7(b)(4) in addition to all other provisions of the City’s conflict of interest code. The City reserves the right to add additional prohibitions relative to real, apparent or potential conflicts of interest that arise.

Violations to this section of the City’s Conflict of Interest code shall be subject to penalties to the extent allowed and required by State and local laws.

In the event that a conflict of interest occurs resulting from changes in personnel, contract changes, or other unforeseen conditions, the Contract Administrator shall immediately take steps to remedy the conflict including suspension of work and/or termination of contracts and shall promptly notify in writing Caltrans Division of Local Assistance of the conflict of interest and steps to remedy and resume the work.

It is the intent of these code provisions to ensure the absence of fraud, waste and abuse on federal and state funded transportation projects. As such, these policies will be updated if new regulations are developed but not included in the LAPM. Revisions to these policies will be included in new contracts procured through these policies or will be included by amendment into existing contracts as determined appropriate by the Contract Administrator.
163
Section 6, Item # 6.4