CITY OF WILLIAMS
City Council Agenda
810 E Street/P.O. Box 310, Williams, CA 95987
CITY COUNCIL
COUNCIL CHAMBERS
WEDNESDAY, FEBRUARY 19, 2025
OPEN SESSION
6:00 PM
MEETING CAN BE VIEWED AS A COURTESY VIA LIVESTREAM WITH THE FOLLOWING LINK:
https://media.avcaptureall.cloud/?customerGuid=d23ae512-c286-470b-b4b1- ab65a0145ac2&target=foo&view=thumbs&tabs=past|todaylupcoming A. CALL TO ORDER
B. ROLL CALL
C. PLEDGE OF ALLEGIANCE
D. PUBLIC COMMENT
This is an opportunity for the public to speak to the Council on any item other than those listed for public hearing on this Agenda. Speakers are requested to use the podium in front of the Council and to begin by stating their name, whether they reside in Williams and the name of the organization they represent if any. The mayor may impose a time limit on any speaker depending on the number of people wanting to speak and time available for the rest of the agenda. In the event comments are related to an item scheduled on the agenda, speakers should wait to make their comments until that item is considered.
E. CONSENT
These items are routine in nature and will be approved by a single action unless an individual Council Member or member of the public requests an item be removed from the consent calendar for special consideration.
1. Approve the minutes of the Regular Council Meeting of January 15, 2025.
F. OLD BUSINESS
2. Receive and accept the Financial Status Reports for the General Fund, Water Enterprise Fund and Sewer Enterprise Fund as of December 2024.
3. Receive Treasurer's Investment Report and Monthly Register for December 2024.
G. NEW BUSINESS
4. Approve the six-year contract for the auditing service for fiscal years ending June 30, 2024, through June 30, 2039.
5. Approve the Proposed two-year operating and Capital Budget schedule for fiscal years 2026 and 2027.
6. Approve a budgetary increase to proceed with full California Employees' Retirement System (CalPERS) Unfunded Accrued Liability (UAL) Payoff totaling $4,576,262 by February 28, 2025.
7. Receive information regarding Parking on Eighth Street between E Street and F Street.
H. REPORTS
1. City Attorney
I. COUNCIL REPORTS AND COMMITTEE UPDATES
1. Council Member Parsons
2. Council Member Belmontes-Leyva
3. Council Member Dunlap
4. Council Member Sellers, Jr.
5. Council Member Troughton, Jr.
STAFF GENERAL REPORTS AND DISCUSSION
1. City Administrator
2. Police Chief
3. Fire Chief
4. City Planner
5. City Engineer
6. Finance Director
7. Parks & Recreation Director
K. CLOSED SESSION
1. CONFERENCE WITH LEGAL COUNSEL-ANTICIPATED LITIGATION (Gov. Code Sec. 54956.9(d)(2): one case
L. ADJOURNMENT
I, Mariana Pineda, City Clerk for the City of Williams, declare that the foregoing Agenda for the February 19, 2025, Regular Meeting of the Williams City Council was posted on Friday February 14, 2025, at the office of the City of Williams, 810 E St., Williams, California, 95987 and was available for public review at that location.
Dated: February 14, 2025
Maniona Fineda
Mariana Pineda, City Clerk
In compliance with the Americans with Disabilities Act, persons needing a disability-related modification or accommodation, including auxiliary aids or services, to participate in this meeting, may contact City Clerk Mariana Pineda, at (530) 473-2955 or (530) 235-3276 by fax at (530) 473-2445 or by email to [email protected] at least 48 hours prior to the meeting. 2025 CITY COUNCIL MEETING SCHEDULE
January 15, 2025 April 06, 2025 July 16, 2025 October 15, 2025 February 19, 2025 May 21, 2025 August 20, 2025 November 19, 2025 March 19, 2025 June 18, 2025 September 17, 2025 December 17, 2025 CITY OF WILLIAMS DATE: February 19,2025
City Council ITEM: 1.
Agenda Report CATEGORY: Consent
SUBJECT: Consent
RECOMMENDED ACTION
It is Recommended that Council Approve the following:
• Approve the Minutes of the Regular Meeting of January 15, 2025.
Reviewed and submitted by: Frank Kennedy, City Administrator Attachments: (1)
CITY OF WILLIAMS
City Council Minutes
810 E Street/P.O. Box 310, Williams, CA 95987
CITY COUNCIL
COUNCIL CHAMBERS
WEDNESDAY, JANUARY 15, 2025
OPEN SESSION
6:00 PM
CALL TO ORDER: Mayor Belmontes-Leyva called the regular meeting to order at 6:05 pm.
ROLL CALL: Council Members present, Kate Dunlap, Alfred Sellers, Jr., John Troughton, Jr., Maria Belmontes-Leyva.
Council Member Don Parsons was absent.
PLEDGE OF ALLEGIANCE: Mayor Belmontes-Leyva invited everyone to join him in the Pledge of Allegiance.
PUBLIC COMMENT: Pat Ash, President of the Williams School Board of WUSD, wanted to thank Mayor Belmontes-Leyva for attending all their meetings. The district is looking forward to having Mayor Belmontes-Leyva as this year's liaison once again.
Alisia Carmona, representing her Farmers Insurance agency and other local businesses on 8th Street, addressed the City Council regarding the proposed parking changes from angled to parallel parking.
She expressed strong opposition, stating that the change would negatively impact her business, the post office, the flea market vendors, the tire shop, and El Toro Loco Market. She emphasized that parking is already scarce in the area and that switching to parallel parking would only worsen congestion and create further difficulties for businesses and patrons.
While acknowledging the city's safety concerns, she argued that the number of incidents over the past 25 years does not justify the change. Alisia presented a petition signed by multiple affected parties, including business owners, employees, vendors, and customers, urging the Council to reconsider. She proposed that instead of changing the parking layout, the city should simply restripe the existing angled parking lines, which have faded over time. She also noted that Father Victor supports this approach.
City Administrator asked Mrs. Carmona how many signatures she had obtained and if she could provide a copy for Council and himself.
Mrs. Carmona stated she had close to 100 signatures.
Mr. Kennedy reminded council that since this item is not listed on the agenda no action can be made but Mayor can ask for item to be placed on next month's agenda.
Mayor Belmontes-Leyva asked that item be placed on next month's agenda. She also stated she would like to hear from Public Works and the Chief of Police on this matter.
Colt Esenwein, Public Works Director responded to Mrs. Carmona's concerns by explaining that he was not previously aware of any long-standing parking issues on 8" Street. However, during the 8th Street project, he received complaints from the fire department, stating that the street was dangerous and that fire trucks had difficulty responding to emergencies in the area.
To illustrate the issue, Colt presented a map and images of 8th Street, showing the current parking situation. He noted that the problem extends to both 8th and 7% Streets, particularly when vehicles attempt to pull out into opposing traffic. He further explained that the city's adopted standards do not support angled parking on a street of this width. Instead, according to city regulations, parallel parking is the only option that meets the standard for the street's right-of-way and width requirements.
He displayed the official street cross-section to support his point, emphasizing that the proposed change aligns with the city's established guidelines there is no record of how the angle parking on 8th Street was implemented, but it would not be allowable under any current city standards due to the street's insufficient width. He explained that if 8th Street were converted into a one-way street, there might be ways to make the parking work. However, as a two-way street, the existing conditions pose significant issues, especially for emergency response vehicles, fire access, and the heavy mix of vehicle and pedestrian traffic in the area. He emphasized that this is not something the city would approve under current standards.
Chief of Police Chris Miller stated that there is no record of anyone from the police department approving the angle parking on 8th Street, making it non-compliant with the municipal code. The only exemptions allowed in the code are if the Police Chief authorizes it or if it is for a church service within one block during their service time. His main concerns are safety and the city's liability, as the unapproved parking creates potential risks. He also noted the heavy vehicle traffic from the flea market and post office in the area. Originally, the flea market had designated parking in a dirt lot, but that space is now being used for vendor stalls instead. However, he believes additional parking spaces were included in the flea market's original business permit.
City Administrator Frank Kennedy stated that the flea market's original business application included 17 approved parking spots in one of the gravel lots. However, over the years, those spaces, while they may still exist, are no longer being used for parking and have instead been converted into vendor table space. He acknowledged the flea market's significant value to the community, attracting both local residents and visitors, and emphasized that the city is not trying to prevent its operation.
However, there is no record of city approval for the removal of those parking spaces, and this change has contributed to the congestion on 8th Street.
Mayor Belmontes-Leyva asked for clarification on the 17 parking being private spots or public. She was told they are private.
Police Chief stated that there are just many safety concerns with the parking and stated there had been one fatality near what is now the Tire shop.
Mrs. Carmona wanted to clarify that the incident Chief Miller is referring to was not on the actual street however on the drive way of that business.
WRITTEN COMMUNICATION:
1. Receive letter from the 44* District Agriculture Association, Colusa County Fair.
DISCUSSION:
ACTION: No action needed at this time.
CONSENT
2. Approve the minutes of the Regular City Council Meeting of December 11, 2024.
DISCUSSION: No discussion at this time.
ACTION: Council Member Dunlap made a motion, seconded by Council Member Sellers, Jr. to approve the minutes of the regular meeting of December 11, 2024. Motion passed 4-0-1 by the following roll-call vote:
AYES: Council Members Dunlap, Belmontes-Leyva, Sellers, Jr., Troughton, Jr.
NOES: None.
ABSTAIN: None.
ABSENT: Council Member Parsons.
OLD BUSINESS
3. Waive the Second Reading and Adopt Ordinance 265-24 Amending Section 17.01.050.12 of the Williams Municipal Code relating to Accessory Dwelling Units and Junior Accessory Dwelling Units and finding the action to be statutorily exempt from CEQA under Public Resources code § 21080.17-
DISCUSSION: City Planner Ramsaur explained that this was the second reading of Ordinance 262- 24 that the item was a revision to the ADU ordinance, which had been held from last month's meeting to address setback information that needed to be added. Additionally, the section on land use was removed. Other than those changes, the ordinance remains largely standard based on previous discussions.
ACTION: Council Member Troughton, Jr. made a motion, seconded by Council Member Dunlap to waive the second reading and adopt Ordinance 265-24, Amending Section
17.01.050.12 of the Williams Municipal Code relating to Accessory Dwelling Units and Junior Accessory Dwelling Units and finding the action to be statutorily exempt from CEQA under Public Resources code § 21080.17.
Motion passed 4-0-1 by the following roll-call vote:
AYES: Council Members Dunlap, Belmontes-Leyva, Sellers, Jr., Troughton, Jr.
NOES: None.
ABSTAIN: None.
ABSENT: Council Member Parsons.
4. Receive Treasurer's Investment Report and Monthly Register for November 2024. 3 DISCUSSION: Finance Director Rex Greenbaum summarized the monthly report and register for November 2024.
ACTION: No action needed at this time.
NEW BUSINESS
5. Adopt Resolution 25-01 Establishing Appropriations limit for Fiscal Year 2024-25.
DISCUSSION: Finance Director Rex Greenbaum explained that the GANN appropriation limit was established to prevent cities from accumulating excessive revenue. It serves as a control mechanism to ensure cities do not become unfairly enriched. When calculating the GANN appropriations, the goal is to maximize the allowable limit to retain as much revenue as possible rather than returning it to the state. He confirmed that this approach was applied in the current calculation and noted that ACTION: Council Member Sellers, Jr. made a motion, seconded by Council Member Troughton, Jr., to Adopt Resolution 25-01 Establishing Appropriations limit for Fiscal Year 2024-24. Motion passed 4-0-1by the following roll-call vote:
AYES: Council Members Dunlap, Belmontes-Leyva, Parsons, Sellers, Jr., Troughton, Jr.
NOES: None.
ABSTAIN: None.
ABSENT: Council Member Parsons.
6. Assign Council Members as Representatives to Various Boards and Committees.
DISCUSSION: Council Member Trought, Jr. stated that he will find it difficult to be in two places at the same time with his assignments. Council Member Dunlap stated she would be happy to be the Primary for the LAFCO assignment to allow Mr. Troughton, Jr the ability to remain on as the liaison for the Museum.
ACTION: Council Member Sellers, Jr. made a motion, seconded by Council Member Dunlap to Assign Council Members as Representatives to Various Boards and Committees with all the required changes as discussed. Motion passed 4-0-1by the following roll-call vote:
AYES: Council Members Dunlap, Belmontes-Leyva, Parsons, Sellers, Jr., Troughton, Jr.
NOES: None.
ABSTAIN: None.
ABSENT: Council Member Parsons.
REPORTS
City Attorney - had nothing additional to report
Mayor Belmontes-Leyva- stated that she would be attending the Williams Unified School District Board meeting the following night. She also requested an examination and report on truck parking on Marguerite Street, as several residents have expressed confusion about why big rig trucks are parking in no-parking zones without being ticketed. She noted that, currently, the area has little traffic and many vacant lots, and law enforcement is not enforcing the no-parking restrictions. She asked for a determination on whether the city should begin enforcing the no-parking rule or consider rezoning or amending the ordinance to temporarily allow truck parking until future development makes it no longer feasible.
She also stated her intention to hold a special City Council meeting on February Sth, three weeks from pen to all residents. a
Council Member Dunlap- attended regular meetings. She also wanted to acknowledge Ben Padilla Parks & Recreation Director for putting on such an astronomical event.
Council Member Troughton, Jr.- Council Member Troughton, Jr. reported that he spoke with Keith from Bennett Engineering regarding the E Street project while a survey was being conducted. He noted that the streetlights are still on and raised concerns about potential funding shortfalls for the project. He urged the Council to explore this issue further.
He also reminded the Council that, in the next budget session, they would need to consider taking financial responsibility for the fire department positions that FEMA is no longer funding. He emphasized the importance of the Council regaining control over city finances and ensuring collective agreement on expenditures. He suggested including a specific budget line item for agreement or contract employees, allowing the Council to have a say in structuring the budget. He asked for that to be placed on next months agenda.
Mayor Belmontes-Leyva asked Council Member to clarify what portion he would like to be placed on the agenda. As to what Mr. Troughton, Jr. he reiterated that, as discussed earlier, the goal is to ensure that certain positions can be considered as part of a singular budget item. This approach would give the City Council control over those agreements through the budgeting process.
Mayor Belmontes-Leyva asked City Attorney to respond to Mr. Troughton, Jr.
City Attorney clarified that the City Council does not have control over department head salaries, as that falls under the authority of the City Administrator. While including a line item for contract employee salaries in the budget would provide transparency on the amounts being allocated, the Council would not have the authority to disapprove those salaries since the City Administrator has full discretion over their approval.
Council Member Troughton, Jr wanted to be clear that what City Attorney was saying is that City Council does not have control over certain budget items, including department head salaries, and expressed concern that this limits their ability to manage spending. He pointed out that if constituents or fellow council members ask about specific budget decisions, they would not have the ability to adjust the budget to fit the city's needs and resources.
The City Attorney confirmed that the Council does not have authority over those specific budget items, reinforcing that the City Administrator has full control over approving department head salaries. 5 Mayor Belmontes-Leyva asked the City Attorney whether the city could restructure its organization to fit the budget in the event of a financial crisis or emergency. The City Attorney confirmed that this would be possible and added that the city could also use money from its reserves if needed City Administrator Kennedy stated that if a true financial crisis occurred, there would always be ways to address it, regardless of whether the employees are scheduled or contract employees. He mentioned that issues like reductions in force could be considered as part of the response.
Council Member Troughton, Jr. recalled that there was previously an informal system where he would discuss financial matters with Frank Kennedy, and the Finance Committee would be involved in those discussions. However, this time, the Finance Committee did not have a say in certain budget decisions.
He emphasized that City Council members are responsible for how much money is spent on various items and expressed concern that if they cannot control that spending, it raises questions about their role and purpose on the Council.
City Administrator Kennedy clarified to Council Member Troughton, Jr. that all salary increases for contract employees were, in some form, presented to the City Council. He emphasized that he did not act independently in approving raises, even though he has the authority to do so. Instead, he sought consensus from the City Council before making any salary adjustments, ensuring that they were aware and involved in the decision-making process. He reiterated that he would not act unilaterally on important matters like this.
Council Member Troughton, Jr. questioned whether the City Council would have any say if the City Administrator decided to pay someone an excessive salary, such as a million dollars.
City Administrator Kennedy responded that the Council does have recoursethey could simply fire him if they disagreed with his decisions.
Mayor Belmontes-Leyva stated that City Administrator Frank Kennedy has the authority to make salary decisions without the Council's approval but has been transparent in informing them, ensuring that these decisions were not made in a vacuum. She acknowledged Council Member Troughton, Jr.'s concerns and indicated she understood his point.
Council Member Troughton, Jr., stated that he regularly speaks with the finance department to ask questions. However, he pointed out that the last agreement was not reported to the Finance Committee, which he viewed as lacking transparency. He explained that the issue was only brought to light by the recipient of the payment, who then inquired and discovered that a new agreement had been made, leading to a change in the check. He emphasized that he and the Finance Director were unaware of this change at the time, despite him serving as City Treasurer.
Council Member Dunlap then redirected the discussion, stating that the conversation had gone off on a tangent and suggesting that the Council move forward with the agenda.
Council Member Sellers, Jr.- attended regular meetings.
Council Member Parsons -was absent
STAFF GENERAL REPORTS AND DISCUSSION:
City Administrator Kennedy- provided an update on multiple city projects, including efforts to support potential new businesses. He discussed the E Street project, noting that while some cost-saving measures have been implemented—such as removing certain medians and landscaping-there is still uncertainty about the total available funding. He mentioned that the city is working with the county to potentially secure up to $2 million in HCD funds to help finance the project. The engineers have outlined possible adjustments to reduce costs, as the project spans a large area from Sunset to Houston.
He assured the Council that once key decisions need to be made regarding potential project cuts, they will be brought before them, but they are not at that stage yet.
Council Member Sellers, Jr. stated that the issue of trucks parking in designated bike lanes has been an ongoing concern, which he had addressed even before the current police chief took office. He noted that at one point, there seemed to be more no-parking signs, but now fewer are visible, and trucks continue to park there. In previous discussions, he was informed that enforcement has been lax because the city relies heavily on tax revenue from the trucking industry. He acknowledged that this has been an ongoing issue for a long time and expressed his support for enforcing the no-parking rules.
Council Member Dunlap requested that Police Chief Miller address the validity of the statement regarding lax enforcement due to the City's reliance on tax revenue from trucks. She clarified that enforcement is not tied to the amount of revenue citizens or businesses generate.
Police Chief Miller- Chief Miller explained that the city has always had no-parking zones for trucks and began enforcing them last year after installing additional signage citywide. Enforcement was initially focused on densely populated areas, such as 7th Street, where Public Works manages flood control, and 6th Street, where truck parking was causing road damage.
He noted that trucks parking on Marguerite Street were not initially targeted because they typically park overnight due to being out of driving hours. Instead of immediately penalizing truck drivers, the city took a fair approach by sending letters to 60-70 truck owners, informing them of the law and working with them to find legal parking options. Many truck owners raised concerns about the lack of available parking, and the city directed them to paid parking lots, balancing enforcement with supporting local businesses.
Regarding Marguerite Street, Chief Miller highlighted its unique layout, which includes a 13-foot shoulder between the sidewalk, bike lane, and traffic lane. Since there are no residential properties directly affected in that area, enforcement has not been prioritized there. However, the city has been gradually expanding its enforcement efforts from high-impact areas outward.
He also provided an update on police department activity and staffing. He noted that over the past year, case reports increased by 8.5%, citations rose by 37%, and arrests went up by 23.25%. He attributed these increases to having more officers on the road and a more proactive approach to policing.
Reflecting on goals set when he first took office in January of the previous year, he highlighted progress in filling vacant positions, staffing the school resource officer, and advancing the vehicle replacement program. Currently, there is one remaining vacancy, but a local candidate is lined up to start the academy in June, which the department is excited about. Additionally, the school resource officer position has been filled again.
Fire Chief - was absent.
City Planner Ramsaur -provided updates on current planning activities. She mentioned that the initial study and Mitigated Negative Declaration for the EBC Project, which opened last month, had to be extended until February 5th due to an issue with the website posting. The original link directed users to the city's old website, so it was corrected and reposted. So far, only minor comments have been received, mostly regarding property lines, with no significant objections to the study.
She also noted that the Planning Commission will meet on January 27th, where two items will be discussed. The first is a parcel map to separate an existing house from the property owned by the school district. The second is a design review for the Kletzel-Winton Nation's planned tribal center on 6th Street. She indicated that these projects are progressing and will be moving forward. 7 City Engineer- Public Works Director and City Engineer Colt Esenwein provided updates on various city projects. The O'Reilly's project is progressing, with utility connections being made to street services. Tower Mart is finalizing construction documents for F Street, the last requirement before permitting. A new handicap ramp will be installed at E Street and 4th Street for better accessibility.
The city is working on connecting the final four smart meters that were previously left out due to corroded laterals. Originally estimated at $30,000 per connection, city staff is handling the work in- house to save costs. Well 11 programming is being finalized, though the pump is still expected to arrive in March. Taking the elevated water tank offline for final programming will require close pressure monitoring, as it affects the city's water pressure system. The city is actively pruning trees using a newly acquired lift. PG&E is also conducting tree trimming, with a public notice process required for tree removals. Most affected trees are palm trees, and property owners have expressed support for their removal. The wastewater plant remains in good condition with no violations. He will attend floodplain management training in Redding to learn about new National Flood Insurance Program rules, which may introduce new responsibilities for him.
Finance Director- updated City Council on the Finance Department what the department is working on.
Parks & Recreation Director- provided a recap of December events. He mentioned that the third annual Christmas Decoration Contest had low participation, with only eight entries, a decline from previous years. The winner was 185 Virginia Street, and several businesses, including La Fortuna Bakery, Starbucks, Grocery Alley, Pina's Juice Bar, and Tractor Supply, donated prizes such as gift cards and gift baskets.
He also gave an update on the Festival of Lights Parade, which took place on December 14th. This year, there were 17 parade float entries, an increase from 15 last year. The event featured 27 vendors, with the community church organizing the vendor fair. There were 16 food vendors, allowing for a dedicated food court, which was very popular. Although the event was scheduled to end at 8 p.m., several food vendors still had lines past that time. He noted that the event was well received, with strong community participation.
He thanked Public Works crew who worked that event, also thanking other staff members who helped with everything from setting up to being a judge for the parade.
ADJOURNMENT:
Mayor Belmontes-Leyva adjourned the meeting at 7:27pm
Maria Belmontes-Leyva, MAYOR
Mariana Pineda, City Clerk
CITY OF WILLIAMS DATE: February 19, 2025
City Council ITEM #: 2.
Agenda Report CATEGORY: Old Business
SUBJECT: Financial Status Reports as of December 31, 2024 BACKGROUND:
The attached reports provide a financial overview of the City's General Fund and the Water and Sewer enterprise Funds as of December 2024. It includes the approved budgets and year-to-date activities fo both revenues and expenditures. 'or the General Fund, it is important to note that there is a lag it receipts for both property and sales taxes.
DISCUSSION:
Dividing the year-to-date activity against the budget gives us a percentage of budgets utilized. This percentage can then be compared against the expected level of utilization at any period of time allowing us to identify if our expenditures are trending over budget or our revenues are trending under budget.
Based on current budget projections and a review of financial statements, the City's overall actual revenues and expenditures are in line with the approved budgets.
The attached General Fund Status reports include expenditure budgets by department. Notes are included for any unexpected deviations.
RECOMMENDED ACTION •
Staff recommends that City Council receives and accepts the Financial Status Reports for the General Fund, Water Enterprise Fund and Sewer Enterprise Fund as of December 2024.
Prepared and Submitted by: Rex Greenbaum, Finance Director Attachments): General Fund Financial Status Report
Water and Sewer Enterprise Financial Status Reports
General Fund Financial Status Report
as of December 31, 2024(50% of Year)
YTD % to T
GENERAL FUND BUDGET ACTIVITY BUDGET NOTES
Revenues: 6,200.653 $ 1,514,846 24.4% Palesty ax again by a mal receive in anator pand let months.
Expenditures:
City Council $ 302,722 $ 59,689 19.7% Budgets include annual LAFCO, League of Califonia Cities and attorney fees.
City Clerk $ 126,430 $ 55,903 44.2%
City Administrator $ 178,269 $ 77,030 43.2%
Finance $ 404,873 $ 186,170 46.0% Budgets include annual Infrastructure and vehicle contributions of $100k and $50k.
Police 2,854,770 $ 1,278,467 44.8%
Additional $147,674 in budget approved 10/23/24. Third Quarterly Payment made at end of Fire District $ 792,152 $ 594,114 75.0% December. Expenses in line with budget.
Planning $ 251,215 $ 117,217 46.7%
Building $ 198,816 $ 87,439 44.0%
Parks 351,133 $ 165,818 47.2%
Payroll Expenditures trending high due to overtime and use of temporary labor. Annual projected Recreation $ 112,720 $ 59,658 52.9% overage of $3,097
Buildings & Grounds $ 537,356 $ 228,400 42.5%
Public Works $ l 288,254 $ 142,221 49.3%
Swimming Pool $ 88,214 $ 66,654 75.6% Higher proportion of usage occurs in summer. Reflects extended pool use in July and August.
Storm Drain $ 186,882 $ 90,241 48.3% Budget includes annual storm drain payment.
Total $ 6,673,806 $ 3,209.021 48.1% Total expenditures trending in line with approved budgets.
Net (Loss) Inc S (473,153) $ (1.694,175)
Water and Sewer Fund Enterprise Financial Status report as of December 31, 2024(50% of Year)
YTD
FUND BUDGET ACTIVITY BUDGET NOTES
Water - Fund 270
Revenues: $ 1,145.220 $ 658,353 57.5% Revenues reflect higher consumption rates in the summer months.
Expenditures:
Total $ 1,242,818 $ 665,162 53.5% Utility expenditures include annual PG&E true up. Expenditure trending in line with budgets.
Net (Loss) Income $ (97,598) S (6,808)
Sewer - Fund 271
Revenues: $ 2,448,736 $ 1,208,536 49.4% Revenues in line with budget.
Expenditures:
Total $ 2,394,015 $ 1,448,947
Net (Loss) Income $ 54.721 $ (240.412)
CITY OF WILLIAMS DATE: February 19, 2025
City Council ITEM #: 3.
Agenda Report CATEGORY: Old Business
SUBJECT: Treasurer's Investment Report and Monthly Register - December 2024 BACKGROUND: The attached report provides the most current information on the City's investments and the check register report for December 2024. The source of this information is provided monthly by various financial institutions. The deposits and investments described in the attached report, comply with the City's Investment Policy.
DISCUSSION:
The City invests its surplus funds in various financial institutions in accordance with the City's approved investment policy. The City's surplus funds are held in the Local Agency Investment Fund and California CLASS which are part of a Pooled Money Investment Accounts (PMIA) with other participating governmental agencies.
Based on current budget projections, the City's cash liquidity is sufficient to cover the expenditures anticipated for the next six months.
The attached report provides the most current information on the City's investments. The deposits and investments described in the attached report comply with the City's Investment Policy.
RECOMMENDED ACTION:
Staff recommends that City Council accept the monthly Treasurer's Investment and Register Reports.
Prepared and submitted by: Rex Greenbaum, Finance Director Attachments): Treasurer's Monthly Cash Summary and Check Register Reports
CITY OF WILLIAMS
SUMMARY OF CASH AND INVESTMENTS
As of December 31, 2024
CASH ACCOUNTS
US Bank - Business Checking $ 34,524
US Bank - General Checking (City Treasury) $ 1,853,631
Total Cash $ 1,888,154
INVESTMENT PORTFOLIO
Description Interest
Local Agency Investment Fund (LAIF) 4.43% $ 2,062,697
California CLASS Funds 4.64% $ 8,990,846
Total Investments $ 11,053,542
Cash & Investments 12,941,697
General Fund Apportionment of Cash & Investments
Of the total Cash & Investments, the amount belonging to the General Fund was as follows:
General Fund Cash & Investment Balances $ 7,188,190
Less Storm Drain Deficit (Fund 273) $ (83,161)
Less Street Deficit (Fund 290)* $ (1,988,303)
Total Deficits $ (2,071,464)
Net General Fund Balances $ 5,116,726
* Total E Street Project Expenditures included in Deficit 697,711 Street Deficit includes Morning Star Loan for Highway 99 Expense of $522,464.30 to be repaid as follows:
May 15, 2025
May 15, 2026 100,000.00
May 15, 2027
Yield Comparison CA CLASS LAIF Variance
December-23 5.54% 3.93% 1.61%
January-24 5.50% 4.01% 1.49%
February-24 5.44% 4.12% 1.32%
March-24 5.42% 4.23% 1.19%
April-24 5.40% 4.27% 1.13%
May-24 5.39% 4.33% 1.06%
June-24 5.40% 4.48% 0.92%
July-24 5.42% 4.52% 0.90%
August-24 5.41% 4.58% 0.83%
September-24 5.26% 4.58% 0.68%
October-24 5.00% 4.52% 0.49%
November-24 4.83% 4.48% 0.35%
December-24 4.64% 4.43% 0.20%
Average Monthly Rate 5.28% 4.34% 0.94%
The Deposits and investments described above comply with the adopted City of Williams Investment Policy.
Prepared and Submitted by: Rex J. Greenbaum, Finance Director U:ficer Council CommunicationsiF 20251Treasure's Report FY 2025 December 2024 Investment Detail for 2.19.24 Meeting xis General Fund CITY OF WILLIAMS Check Register - Treasurer Rpt Page: 1 FINANCE DEPARTMENT 12/24 (12/31/2024) to 12/24 12/31/2024) Jan 23, 2025 12:00PM Report Criteria:
Print Sequence Detail
Journal Code. Journal code = "CA"
Transaction. Amount ≥0
Check Check
Journal Payee or Description Date Number Amount
CDA ADVANCED DOCUMENT 12/06/2024 50334 190.20
CDA AMAZON CAPITAL SERVICES 12/06/2024 50336 888.59
CDA AMERITAS LIFE INSURANCE CORP 12/06/2024 50337 6,455.20 CDA BEST BEST & KRIEGER LLP 12/06/2024 50339 3,790.26
CDA BUREAU VERITAS NORTH AMER. INC 12/06/2024 50340 1,935.87 CDA CLOSE LUMBER 12/06/2024 50345 21.54
CDA COLUSA COUNTY AUDITOR'S OFFICE 12/06/2024 50346 62.50 Parking Citations CDA COLUSA COUNTY ENVIRONMENTAL HEALTH 12/06/2024 50347 84.00 Enviromental Permits CDA DERODA INC 12/06/2024 50348 122.50
CDA HOBLIT MOTORS 12/06/2024 50351 1,150.23 Police Vehicles Maint.
CDA INLAND BUSINESS SYSTEMS 12/06/2024 50353 250.00
CDA M&K HARVESTING EQUIPMENT 12/06/2024 50355 13.49
CDA MACQUARIE EQUIPMENT CAPITAL INC 12/06/2024 50356 225.16 CDA PACIFIC GAS & ELECTRIC CO 12/06/2024 50359 10,344.42 Breakdown by account on last Page CDA PEERLESS NETWORK INC 12/06/2024 50360 104.40
CDA RACE COMMUNICATIONS 12/06/2024 50361 1,841.39 Internet CDA RAMOS OIL COMPANY, INC. 12/06/2024 50362 4,027.17
CDA REIMBURSEMENT 12/06/2024 50363 46.35
CDA SORENSON PEST CONTROL, INC. 12/06/2024 50365 455.00 CDA TRANSUNION RISK AND ALTERNATIVE 12/06/2024 50366 150.00 CDA US BANK NATIONAL ASSOCIATION 12/06/2024 50367 2,171.88 CDA VALLEY TOXICOLOGY SERVICE, INC 12/06/2024 50368 65.00 CDA VERIZON WIRELESS 12/06/2024 50369 461.45
CDA VESTIS 12/06/2024 50370 164.95
CDA VISION SERVICE PLAN (CA) 12/06/2024 50371 590.79
CDA REIMBURSEMENT 12/06/2024 50373 288.17
CDA COLUSA COUNTY SHERIFF'S OFFICE 12/11/2024 50375 62.00 CDA ALL SEASONS TREE & TURF CARE INC 12/20/2024 50376 459.00 PW/Consultation CDA AMAZON CAPITAL SERVICES 12/20/2024 50378 1,616.85
CDA ARBUCKLE PARKS AND 12/20/2024 50379 476.00 Lifeguards Certifications Summer 2024 CDA AT&T 12/20/2024 50380 170.00
CDA BENNETT ENGINEERING SERVICES 12/20/2024 50381 427.50 Engineering OnCall Admin Support CDA BIDWELL H20 12/20/2024 50382 71.50
CDA BUREAU VERITAS NORTH AMER. INC 12/20/2024 50383 387.53 PlanCheck O'Reilly Auto Parts CDA CA DEPT OF JUSTICE 12/20/2024 50384 52.00 CCW Permits CDA CITY OF WILLIAMS 12/20/2024 50385 285.50
CDA CLOSE LUMBER 12/20/2024 50386 11.89
CDA COLUSA COUNTY ENVIRONMENTAL HEALTH 12/20/2024 50387 346.00 Environmental Permit-Pool CDA COLUSA COUNTY FARM SUPPLY, INC 12/20/2024 50388 22.38 CDA COMCAST BUSINESS 12/20/2024 50389 414.72 PD - DOJ Line CDA CONCERN: EAP 12/20/2024 50390 7,247.00 Safety/Misc Emp. Annual Fee CDA CRITICAL REACH INC 12/20/2024 50391 275.00 PD APBnet Annual Support CDA DAVID TAUSSIG AND ASSOCIATES INC 12/20/2024 50392 625.00 Williams CFD CDA FASTENAL 12/20/2024 50394 5,722.25 PW, WWTP, Streets - Supplies CDA GARY PRICE 12/20/2024 50395 13,780.00 Planning - North 40 EVC Project CDA HOBLIT MOTORS 12/20/2024 50397 1,502.43
CDA JESSICA KARLONAS 12/20/2024 50398 323.32 PW Logo/Uniforms CDA KINNEY ELECTRIC, INC 12/20/2024 50399 1,301.46 WWTP/Collections/Repairs CDA L.N. CURTIS AND SONS 12/20/2024 50400 45.47
CDA MEDICAL AIR SERVICES ASSOCIATION 12/20/2024 50403 297.00 Employee Annual Masa Renewal CDA MESSENGER PUBLISHING GROUP 12/20/2024 50404 168.00
CDA MUNISERVICES 12/20/2024 50405 7,305.18 SUTA 2024 2nd QTR CDA PACE ENGINEERING, INC 12/20/2024 50407 1,273.00
CITY OF WILLIAMS Check Register - Treasurer Rpt Page: 2 FINANCE DEPARTMENT 12/24 12/31/2024) to 12/24 12/31/2024) Jan 23, 2025 12:00PM Check Check
Journal Payee or Description Date Number Amount
CDA PAPE MACHINERY 12/20/2024 50410 4.460.03 Parks - Pump Engine Repairs CDA PER DIEM 12/20/2024 50411 908.60 Officer 2weekTraining Meal/Mileage CDA PITNEY BOWES GLOBAL 12/20/2024 50412 54.57
CDA PRECISION BUSINESS ASSOC., INC 12/20/2024 50413 8,381.00 WPD/COW?PW Billings CDA RAMOS OIL COMPANY, INC. 12/20/2024 50415 1,911.00
CDA REIMBURSEMENT 12/20/2024 50416 767.10
CDA SHOP N SAVE MARKET 12/20/2024 50418 10.99
CDA STICHES EMBROIDERY & CUSTOMS 12/20/2024 50421 35.13 CDA SUTTER MEDICAL 12/20/2024 50422 1,800.00 Evidence Processing -PD CDA TEXAS LIFE INSURANCE COMPANY 12/20/2024 50424 363.50 CDA VALLEY TOXICOLOGY SERVICE, INC 12/20/2024 50426 350.00 CDA VERIZON WIRELESS 12/20/2024 50427 533.86
CDA VESTIS 12/20/2024 50428 759.15
CDA VISION SERVICE PLAN (CA) 12/20/2024 50429 590.79
CDA WLLIAMS FIRE PROTECTION 12/20/2024 50430 271,875.00 3rd Qtr Contribution/75% Contribution CDA WILLIAMS HARDWARE, INC. 12/20/2024 50431 147.55
CDA W-TRANS 12/20/2024 50432 682.50
CDA PRECISION BUSINESS ASSOC., INC 12/20/2024 50433 3,277.50 CDA REFUND 12/20/2024 50434 1,200.00 Adult Soccer League Deposit CDA REIMBURSEMENT 12/20/2024 50435 26.99
CDA REIMBURSEMENT 12/20/2024 50436 124.00
CDA COLUSA COUNTY SHERIFF'S OFFICE 12/24/2024 50437 62.00 CDA HOUSING TOOLS LLC 12/06/2024 50352 4,552.50 Home Monitoring CDA LDA PARTNERS DESIGNERS & ARCHITECTS 12/20/2024 50401 500.00 470 7 Street CDA ADVANCED DOCUMENT 12/06/2024 50334 17.71
CDA ALPHA ANALYTICAL LABORATORIES 12/06/2024 50335 198.00 CDA AQUA-METRIC SALES CO 12/06/2024 50338 395.55
CDA CARUS LLC 12/06/2024 50343 3,016.16 Water Dept. Chemicals CDA JOHNSON PRINTING & DESIGN. INC 12/06/2024 50354 102.23 CDA MACQUARIE EQUIPMENT CAPITAL INC 12/06/2024 50356 56.29 CDA PACIFIC GAS & ELECTRIC CO 12/06/2024 50359 18,888.40 CDA RACE COMMUNICATIONS 12/06/2024 50361 306.90
CDA SCP DISTRIBUTORS LLC 12/06/2024 50364 1,886.81
CDA SORENSON PEST CONTROL, INC. 12/06/2024 50365 120.00 CDA US BANK NATIONAL ASSOCIATION 12/06/2024 50367 1,579.54 CDA VESTIS 12/06/2024 50370 55.67
CDA ALPHA ANALYTICAL LABORATORIES 12/20/2024 50377 268.00 CDA COLUSA COUNTY ENVIRONMENTAL HEALTH 12/20/2024 50387 786.00 CDA COLUSA COUNTY FARM SUPPLY, INC 12/20/2024 50388 84.92 CDA FASTENAL 12/20/2024 50394 635.13
CDA JESSICA KARLONAS 12/20/2024 50398 113.34
CDA NATIONAL TRENCH SAFETY 12/20/2024 50406 162.40
CDA PACE ENGINEERING, INC 12/20/2024 50407 44,516.07 Well 11 Improvement Project CDA PACE SUPPLY CORP. 12/20/2024 50408 1,662.53
CDA RAMOS OIL COMPANY, INC. 12/20/2024 50415 496.08
CDA SL GROUP INC 12/20/2024 50419 86,321.45 Well 11 Improvement Project CDA STICHES EMBROIDERY & CUSTOMS 12/20/2024 50421 35.13 CDA SWRB ACCOUNTING OFFICE 12/20/2024 50423 3,945.00 Water State Fees CDA VERIZON WIRELESS 12/20/2024 50427 338.43
CDA VESTIS 12/20/2024 50428 167.01
CDA WILLIAMS FIRE PROTECTION 12/20/2024 50430 750.00
CDA WILLIAMS HARDWARE, INC. 12/20/2024 50431 12.75
CDA PRECISION BUSINESS ASSOC. INC 12/20/2024 50433 546.25 CDA ALPHA ANALYTICAL LABORATORIES 12/06/2024 50335 169.00 CDA AMAZON CAPITAL SERVICES 12/06/2024 50336 163.89
CDA CASELLE, INC. 12/06/2024 50344 1,122.00
CDA DERODA INC 12/06/2024 50348 5.39
CDA FRANK A OLSEN COMPANY 12/06/2024 50349 1,836.52
CITY OF WILLIAMS Check Register - Treasurer Rpt Page: 3 FINANCE DEPARTMENT 12/24 (12/31/2024) to 12/24 12/31/2024) Jan 23, 2025 12:00PM Check Check
Journal Payee or Description Date Number Amount
CDA MACQUARIE EQUIPMENT CAPITAL INC 12/06/2024 50356 56.29 CDA PACIFIC GAS & ELECTRIC CO 12/06/2024 50359 839.77
CDA RACE COMMUNICATIONS 12/06/2024 50361 306.90
CDA SORENSON PEST CONTROL, INC. 12/06/2024 50365 70.00
CDA US BANK NATIONAL ASSOCIATION 12/06/2024 50367 2,933.49 CDA VESTIS 12/06/2024 50370 56.47
CDA ALPHA ANALYTICAL LABORATORIES 12/20/2024 50377 1,432.00 CDA AMAZON CAPITAL SERVICES 12/20/2024 50378 296.22
CDA COLUSA COUNTY ENVIRONMENTAL HEALTH 12/20/2024 50387 512.00 CDA COLUSA COUNTY FARM SUPPLY, INC 12/20/2024 50388 208.85 CDA DERODA INC 12/20/2024 50393 681.13
CDA FASTENAL 12/20/2024 50394 3,299.14
CDA PACE ENGINEERING, INC 12/20/2024 50407 3,844.00
CDA PACE SUPPLY CORP. 12/20/2024 50408 329.26
CDA RADWELL INTERNATIONAL LLC 12/20/2024 50414 2,226.84 CDA RAMOS OIL COMPANY, INC. 12/20/2024 50415 810.50
CDA ROBINSON ENTERPRISES. INC. 12/20/2024 50417 5,825.63 CDA SHOP N SAVE MARKET 12/20/2024 50418 81.25
CDA STATE WATER RESOURCES CONTROL BOARD 12/20/2024 50420 363,964.77WWTP Project No. 4049-110 Annual Fee CDA SWRB ACCOUNTING OFFICE 12/20/2024 50423 6,839.00
CDA VERIZON WIRELESS 12/20/2024 50427 404.46
CDA VESTIS 12/20/2024 50428 169.41
CDA WILLIAMS FIRE PROTECTION 12/20/2024 50430 5,000.00
CDA WILLIAMS HARDWARE, INC. 12/20/2024 50431 132.91
CDA PRECISION BUSINESS ASSOC., INC 12/20/2024 50433 546.25 CDA PACIFIC GAS & ELECTRIC CO 12/06/2024 50359 1,365.87 CDA CITY OF WILLIAMS 12/20/2024 50385 167.21
CDA PACIFIC GAS & ELECTRIC CO 12/20/2024 50409 118.47
CDA AMAZON CAPITAL SERVICES 12/06/2024 50336 289.49
CDA CAL PACIFIC CURB 12/06/2024 50341 9,996.00Streets/ 4th/E St Median Improverents CDA DERODA INC 12/06/2024 50348 242.68
CDA GRANITE CONSTRUCTION COMPANY 12/06/2024 50350 5,209.07 CDA HOBLIT MOTORS 12/06/2024 50351 78.95
CDA M&K HARVESTING EQUIPMENT 12/06/2024 50355 15.78
CDA MAIN STREET & SUPPLIES 12/06/2024 50357 1,552.87
CDA PACIFIC GAS & ELECTRIC CO 12/06/2024 50359 3,850.26 CDA U S BANK NATIONAL ASSOCIATION 12/06/2024 50367 1,107.77 CDA WESTERN TREE NURSERY INC 12/06/2024 50372 10,405.49 Trees CDA BENNETT ENGINEERING SERVICES 12/20/2024 50381 57,905.75 E Street Complete Project CDA CLOSE LUMBER 12/20/2024 50386 456.24
CDA COLUSA COUNTY FARM SUPPLY, INC 12/20/2024 50388 262.74 CDA DERODA INC 12/20/2024 50393 48.87
CDA FASTENAL 12/20/2024 50394 524.98
CDA GRAY ROCK TRUCKING, INC 12/20/2024 50396 280.00
CDA JESSICA KARLONAS 12/20/2024 50398 113.34
CDA MAIN STREET & SUPPLIES 12/20/2024 50402 138.08
CDA RAMOS OIL COMPANY. INC. 12/20/2024 50415 1,739.43
CDA STICHES EMBROIDERY & CUSTOMS 12/20/2024 50421 35.13 CDA VALLEY ROCK PRODUCTS INC 12/20/2024 50425 485.96
CDA WILLIAMS HARDWARE, INC. 12/20/2024 50431 73.56
CDA WILLIAMS FIRE PROTECTION 12/20/2024 50430 1,900.00
CDA CALIFORNIA SPECIAL DISTRICTS ASSOCIATION 12/06/2024 50342 500.00 CDA P. SCOTT BROWNE 12/06/2024 50358 2,229.00
CDA REIMBURSEMENT 12/06/2024 50374 892.96 CALAFCO Conference Reimb.
Grand Totals: 1,057,555.29
CITY OF WILLIAMS Check Register - Treasurer Rpt Page: 4 FINANCE DEPARTMENT 12/24 12/31/2024) to 12/24 (12/31/2024) Jan 23, 2025 12:00PM Report Criteria:
Print Sequence Detail
Journal Code.Journal code = "CDA"
Transaction. Amount >0
Pacific Gas & Electric Breakdown - December
City Main Acct
Pool $ 1,709.5;
Buildings $ 8,047.2
Parks $ 353.53
Water Dept $11,950.04
Collections $ 625.79
WWTP $ 421.17
LLAD $ 2,341.80
Street $2,964.65
$91.87
$118.47
$2,229.43
Water Dept 711 Theatre $3,254.88
CITY OF WILLIAMS DATE: February 19, 2025
City Council ITEM #: 4.
Agenda Report CATEGORY: New Business
SUBJECT: Approve six-year contract for auditing services for fiscal years ending June 30, 2024 through June 30, 2029
BACKGROUND:
The City's current auditor, Don Cole, has completed his final audit for the year ended June 30, 2023, and is required to rotate off due to maximum consecutive service limits. In November 2024, the City issued a Request for Proposals (RFP) for auditing services but faced significant challenges in securing responses:
• Several firms were contacted but were either unable to take on a new engagement or declined to submit proposals due to capacity constraints.
• One firm provided a verbal estimate of $80,000 - $100,000 for a single year audit. • The only written proposal received was from Clifton Larson Allen LLP (CLA).
DISCUSSION:
CLA has proposed a six-year agreement with annual fees as follows:
Fiscal Year Audit Fee
2024 $68,500
2025 $69,600
2026 $70,700
2027 $71,900
2028 $73,100
2029 $74,900
While this represents a significant increase from the City's prior auditor, who charged approximately $25,000 for the last audit, this increase represents current market conditions. Don Cole operated as a sole proprietor with minimal overhead versus CLA which is a large firm with more resources and employees.
CLA has substantial experience auditing local governments, including Colusa County, which provides additional familiarity with regional governmental operations. Given the lack of available auditors in the market and the necessity of scheduling upcoming audits, staff believes the proposed fees are reasonable.
If approved, the City would try to schedule the 2024 audit for May-June 2025 and the 2025 audit by January 2026.
The attached audit proposal details the nature of the audit work being proposed. It also includes the education of the assigned staff as well as the firm's extensive audit experience with governmental entities.
FISCAL IMPACT
Audit fees will be incorporated into the City's budget and will be split out as follows:
General Fund: 40%
.. Water Enterprise Fund: 30%
Sewer Enterprise Fund: 30%
The proposed increase is significant compared to prior years but aligns with current industry pricing and is a necessary requirement for city governments. Given the limited availability of auditors, this will ensure that the City has this essential service over the duration of the audit contract.
RECOMMENDED ACTION
Staff recommends City Council approve the six-year contract for auditing service for fiscal years ending June 30, 2024 through June 30, 2029 and take any appropriate actions necessary to carry out the purpose and intent of this recommendation.
Prepared and Submitted by: Rex Greenbaum, Finance Director Attachments): Proposal from Clifton Larson Allen LLP
City of Williams, California
Proposal for Professional Auditing Services
Firm's Name CLA (CliftonLarsonAllen LLP)
915 Highland Pointe Drive, Suite 300
Firm's Address
Roseville, CA 95678
Name of Principal Richard Gonzalez, CPA, Principal
Contact Information 916-677-5760 | [email protected] Date of Submission January 24, 2025
CLAconnect.com
CPAS | CONSULTANTS | WEALTH ADVISORS
CLA (CliftonLarsonAllen LLP) is an independent network member of CLA Global. See CLAglobal.com/disclaimer.
Investment advisory services are offered through CliftonLarsonAllen Wealth Advisors, LLC, an SEC-registered investment advisor.
Table of Contents
Signed Transmittal Letter .. 4
Detailed Proposal ... 6
1. License to practice in California... ...6
2. Independence ...7
3. Firm qualifications and experience... ...7
4. Supervisory and staff qualifications and experience... ...14 Appendix 26
A. Your service team biographies. ..26
C. Peer review report..... ...31
= NO ©2024 CliftonLarsonAllen LLP | illi
Signed Transmittal Letter
January 24, 2025
Rex Greenbaum, Finance Director
City of Williams, California
Dear Mr. Greenbaum:
Thank you for inviting us to propose. We look forward to the opportunity to provide services to City of Williams, California (the City).
Understanding of the work to be performed and commitment to perform work We have read the Request for Proposal (RFP) and understand the scope of the work to be. Should CLA be selected to serve this engagement, we will establish a timeline with the City to perform these services.
Person authorized to represent CLA
1, Rich Gonzalez, your engagement principal-in-charge, will serve as the City's primary contact person for this engagement. Furthermore, as a principal of CLA, I am authorized to sign, bind, and commit the firm to the obligations contained in this proposal and the City's RFP. My contact information is as follows:
Rich Gonzalez, Principal
915 Highland Pointe Drive, Suite 300
Roseville, CA 95678
Office: 916-677-5760 | [email protected]
CLA differentiators
We are confident that our extensive experience serving similar governmental entities, bolstered by our client- oriented philosophy and depth of resources, will make CLA a top qualified candidate to fulfill the scope of your engagement. The following differentiators are offered for the City's consideration:
• Industry-specialized insight and resources - As one of the nation's leading professional services firms, and one of the largest firms who specialize in regulated industries, CLA has the experience and resources to assist the City with their audit needs. In addition to your experienced local engagement team, the City will have access to one of the country's largest and most knowledgeable pools of regulated industry resources. • OMB Uniform Guidance (UG) experience - CLA performs single audits for hundreds of organizations annually, ranking top in the nation for the number of single audits performed by any CPA firm. The single audit requires a specific set of skills to properly perform the procedures. As such, we have developed a group of professionals who specialize in providing single audit services. • Strong methodology and responsive timeline - In forming our overall audit approach, we have carefully reviewed the RFP and other information made available and considered our experience performing similar work for other municipalities. Our local government clients are included amongst the more than 4,200 governmental organizations we serve nationally. Our staff understands your complexities not just from a compliance standpoint, but also from an operational point of view. The work plan also minimizes the disruption of your staff and operations and provides a blueprint for timely delivery of your required reports. • Communication and proactive leadership - The City will benefit from a high level of hands-on service from our team's senior professionals. We can provide this level of service because, unlike other national firms, our principal-to-staff ratio is similar to smaller firms - allowing our senior level professionals to be involved and immediately available throughout the entire engagement process. Our approach helps members of the engagement team stay abreast of key issues at the City and take an active role in addressing them. • A focus on providing consistent, dependable service - We differ from other national firms in that our corporate practice focuses on the needs of non-SEC clients, thus allowing us to avoid the workload compression typically experienced by firms that must meet public companies' SEC filing deadlines. CLA is organized into industry teams, affording our clients with specialized industry-specific knowledge supplemented by valuable local service and insight. Therefore, the City will enjoy the service of members of our state and local government services team who understand the issues and environment critical to governmental entities.
• Fresh perspective - By engaging CLA, the City will benefit from a fresh look at its business operations, information systems, and financial risk management policies and procedures. You will be served by an engagement team with enthusiasm and a desire to meet and exceed expectations. We are confident that our industry experience will bring to the City new ideas, creative approaches, and fresh opportunities to meet the financial management and accountability challenges before the City .
We want to serve you and we have the qualifications to deliver quality, timely work. Throughout this proposal, we take you on a journey outlining how we'll work together and the value you can come to appreciate when we exceed expectations.
Please contact me if I can provide additional information on our firm or our proposal.
Sincerely,
CliftonLarsonAllen LLP
PiLA
Richard Gonzalez, CPA
Principal
916-677-5760
[email protected]
Detailed Proposal
C. Proposal
CLA (CliftonLarsonAllen LLP) understands that the purpose of the technical proposal is to demonstrate the qualifications, competence and capacity of CLA to undertake an independent audit of the City of Williams, California (the City) in conformity with the requirements of this request for proposals (RFP). As such, CLA understands that the substance of proposals will carry more weight than the form or manner of presentation.
Our technical proposal demonstrates the qualifications of the firm and of the particular staff to be assigned to this engagement. Our proposal specifies an audit approach that will meet the RFP requirements.
Our technical proposal addresses all points outlined in the RFP. Our proposal is prepared simply and economically, providing a straightforward, concise description of the CLA's capabilities to satisfy the requirements of this RFP. CLA understands that while additional data may be presented, the following subjects must be and have been included.
1. License to practice in California
CLA is a limited liability partnership and is duly licensed to practice public accountancy in the state of California.
In addition, all key professional staff are properly licensed to practice in California.
A copy of our state license is provided below:
BOARD OF ACCOUNTANCY ISSUANCE DATE
JULY 27, 2006
LICENSING DETAILS FOR: 7083
EXPIRATION DATE
NAME: CLIFTONLARSONALLEN LLP
LICENSE TYPE: CPA - PARTNERSHIPS JULY 31,2026
LICENSE STATUS: CLEAR CURRENT DATE / TIME
PREVIOUS NAMES: LARSONALLEN LLP • LARSON, ALLEN, WEISHAIR & CO.. LLP ADDRESS / 19.2024
5901 PRIESTLY DRIVE
SUITE 204
CARLSBAD CA 92008
SAN DIEGO COUNTY
©2024 CliftonLarsonAllen LLP | 6
2. Independence
CLA is independent of the City under the American Institute of Certified Public Accountant's Code of Professional Conduct and its interpretations, the U.S. Government Accountability Office's Government Auditing Standards, as required. Our firm-wide quality control policies and procedures foster strict compliance with these professional standards. In addition, the individuals assigned to your engagement are independent of the City.
3. Firm qualifications and experience
State and local government experience
You can benefit from a close personal connection with a team of professionals devoted to governments. Our goal is to become familiar with all aspects of your operations - not just the information needed for the year- end audit so that we can offer proactive approaches in the areas that matter most to you:
• Finding new ways to operate more effectively and efficiently Responding to regulatory pressures and complexities
• Maintaining quality services in the face of revenue reductions • Providing transparent, accurate, and meaningful financial information to stakeholders, decision-makers, and your constituents
We understand the legislative changes, funding challenges, compliance responsibilities, and risk management duties that impact you. Our experienced government services team can help you navigate the challenges of today, all while seamlessly strategizing for the future.
CREATING
OPPORTUNITIES
FOR OUR
CLIENTS 4,200+
GOVERNMENT ENTITIES
SERVED
$175+
MILLION
IN REVENUE
60+ 600+
YEARS IN BUSINESS PROFESSIONALS
PROVIDING CONSULTING AND OUTSOURCING,
AUDIT, TAX, AND DIGITAL SOLUTIONS
© 2024 CliftonLarsonAllen LLP | 7
=00
Support at every turn
With dedicated services specific to state and local governments, you have access to guidance on all aspects of your operations.
Planning, capital. Improving
succession, and efficiency
transtion and results
• Affordable Care Act (ACA) reporting and compliance
• Audit, review, and compilation of financial statements Data analytics.
Domestic and insight, and digital
• Compliance audits (HUD, OMB Single Audits) global matters strategy and Solutons
• COVID-19 funding support Opportunity
Wheel
• Cybersecurity Workforce and Cybersecurity
recruiting and risk
• Enterprise risk management management
• Forensic accounting, auditing, and fraud investigation Finance.
• Fraud risk management Governance and accounting,
regulations audit, and taxes
• Grant compliance
• Implementation assistance for complex Governmental Accounting Standards Board (GASB) statements
• Internal audit
• Outsourced business operations
• Performance auditing
• Purchase card (p-card) monitoring and analytics
• Risk assessments
• Strategic, financial, and operational consulting
• Telecom management services
Independence can easily become impaired when providing consulting services; therefore, we do not provide any services to our audit clients beyond those allowed. If additional work is requested by the City outside of the scope of the audit, we will discuss with you our proposed fee for additional services prior to beginning the new services.
©2024 CliftonLarsonAllen LLP | 8
Experience in government audits
All levels of the engagement team are regularly trained on topics relevant to the audit and play a specific role in developing the audit report. In addition to required elements, CLA auditors pay close attention to typical areas of risk and provide support regarding key issues facing local government agencies today. We have assisted many of our clients with:
• Implementation of new accounting standards
• Keeping current with federal and state legislative changes and accounting changes • Revenue recognition policies and procedures for exchange and non-exchange revenues • Overall internal control structure; specifically, controls over decentralized cash collections, cash disbursements, maintenance and operations, payroll, risk management, and segregation of duties • Compliance with single audit unform guidance requirements • Anti-fraud programs and controls
• Implementing GASB reporting standards
• Certificate of achievement assistance
Size of firm and governmental audit staff
It takes balance. With CLA by your side, you can find everything you need in one firm.
Professionally or personally, big or small, we can help you discover opportunities and bring balance to get you where you want to go.
COUNTING TOD
8,500+ IP 100 FIR
CLA professionals
across nearly #8 200k+ $8M+
130
locations with global
reach as an
independent network Great
member of SO RA ROS ACCOUNTING TO Y Place
To
CLA #53 #4 Work.
Global Certified
JAN 2024-JAN 2025
With more than 600 professionals dedicated to our state and local government practice, CLA has one of the largest governmental audit and consulting practices in the country and brings extensive experience providing a variety of such services to state and local government entities. Our state and local government team serves more than 4,200 governmental engagements nationwide, including numerous cities, counties, municipalities, states and state agencies, and school boards. In addition, we perform single audits for hundreds of organizations annually, ranking top in the nation for the number of single audits performed by any CPA firm. ©2024 CliftonLarsonAllen LLP | 9
Opportunities for our people
At CLA, people find meaningful work in a fun, compelling, and energizing culture. Our people design their own customized careers through our inspired careers strategic advantage. In 2022 our total headcount was up a record-breaking 11% and we saw an incredible retention rate of 83%. Inspired by their careers, our family members develop client relationships that bring deeper knowledge and help you shine. We're one family, working together to create opportunities.
What's more, CLA is building a diverse, inclusive, and equitable culture that welcomes different beliefs and perspectives. We want to be representative of the communities we serve and foster an environment of inclusion and belonging, resulting in enhanced value for our clients, our communities, and each other.
Inclusive: We embrace all voices and create opportunities by removing barriers and helping our people build inspired careers.
Opportunities for our community
CLA's community impact team unifies the work and missions of our diversity, equity, and inclusion council and the CLA Foundation with a laser focus on advancing education, employment, and entrepreneurship within CLA and throughout our society.
Since 2015, our CLA Foundation has granted more than $8 million from nominations made by and funds raised from CLA family members. Each grant recipient's work aligns with the foundation's mission to create career opportunities through education, employment, and entrepreneurship by connecting diverse networks inclusive of all genders and races, veterans, and the disability community.
Read more in CLA's annual Promise Report.
Location of the office from which the work is to be performed Our firm matches the necessary skill set to an engagement before considering the geographic location of the staff. Assigning team members who specialize in working with similar clients can provide the City higher-quality services and allows us to complete the engagement in a more efficient and effective manner with little interruption to your staff.
The City will be served by an industry-specialized engagement team located in our Sacramento, California office located at:
©2024 CliftonLarsonAllen LLP | 10
Number and nature of professional staff to be employed on this engagement The table below provides a breakdown by staff level and denotes full- or part-time status of the engagement team that will serve the City. This team has extensive experience working with clients similar to the City.
Level of Staff Full-Time Staff
Principal/Signing Director 1
Director/Manager 1
Senior 2
Associate 3
Total 7
CLA understands that staff consistency is an important consideration for the City. For more information about our firm's continuity of staff, please refer to the section titled 4. Supervisory and staff qualifications and experience.
List of all current municipal clients
Since CLA services more than 4,200 municipal clients, we have provided a sampling of our California clients. A complete listing of municipal clients across the country is available upon request.
Similar engagements with other California government entities Please see the sample listing below of similar governmental clients served from California offices.
CLA California City Clients
City of Alhambra City of Glendale City of Pico Rivera
City of Banning City of Hesperia City of Placentia
City of Benicia City of Industry City of Porterville
City of Burbank City of Irvine City of Portola
City of Camarillo City of La Cañada Flintridge City of Rancho Palos Verdes City of Carlsbad City of La Habra City of Redding
City of Carmel-by-the-Sea City of La Palma City of San Buenaventura City of Cerritos City of Lake Forest City Of Sand City
City of Chico City of Long Beach City of Santa Ana
City of Colton City of McFarland City of Santa Barbara
City of Covina City of Monterey Park City of Santa Fe Springs City of Del Mar City of Murrieta City of Temple City
©2024 CliftonLarsonAllen LLP | 11
CLA California City Clients
City of El Segundo City of Norco City of Vernon
City of Escondido City of Pasadena City of Victorville
City of Fillmore
CLA California County Clients
San
Amador Lake*
Bernardino*
San Luis
Butte* Madera* Obispo*
Colusa Marin* Shasta*
El Dorado Mendocino* Stanislaus*
Glenn Monterey* Sutter
Humboldt Napa* Trinity*
Inyo Nevada* Yolo*
Kern* Placer* Yuba
represent counties served by
CLA
*ACFR
©2024 CliftonLarsonAllen LLP | 12
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Most recent external quality control review (peer review) In the most recent peer review report, dated November 2022, we received a rating of pass, which is the most positive report a firm can receive. We are proud of this accomplishment and its strong evidence of our commitment to technical excellence and quality service. The full report is provided in Appendix C. This quality control review included a review of specific government engagements, as required by Government Audit Standards (1994).
In addition to an external peer review, we have implemented an intensive internal quality control system to provide reasonable assurance that the firm and our personnel comply with professional standards and applicable legal and regulatory requirements. Our quality control system includes the following:
• A quality control document that dictates the quality control policies of our firm. In many cases, these policies exceed the requirements of standard setters and regulatory bodies. Firm leadership promotes and demonstrates a culture of quality that is pervasive throughout the firm's operations. To monitor our adherence to our policies and procedures, and to foster quality and accuracy in our services, internal inspections are performed annually.
• Quality control standards as prescribed by the AICPA. The engagement principal is involved in the planning, fieldwork, and post-fieldwork review. In addition, an appropriately experienced professional performs a risk- based second review of the engagement prior to issuance of the reports. • Hiring decisions and professional development programs designed so personnel possess the competence, capabilities, and commitment to ethical principles, including independence, integrity, and objectivity, to perform our services with due professional care.
• An annual internal inspection program to monitor compliance with CLA's quality control policies.
Workpapers from a representative sample of engagements are reviewed and improvements to our practices and processes are made, if necessary, based on the results of the internal inspection. • Strict adherence to the AICPA's rules of professional conduct, which specifically require maintaining the confidentiality of client records and information. Privacy and trust are implicit in the accounting profession, and CLA strives to act in a way that will honor the public trust. • A requirement that all single audit engagements be reviewed by a designated single audit reviewer, thereby confirming we are in compliance with the standards set forth in the Uniform Guidance.
Federal or state desk or field reviews
CLA has been subject to several federal and state desk reviews by state oversight agencies during the past three years, and we have resolved all findings. In addition, our government audits are subject to review by each agency's Office of Inspector General, as well as the U.S. Government Accountability Office, and we have also resolved all findings identified in those reviews.
Disciplinary action taken or pending against CLA
From time to time, individuals in the firm are parties to an inquiry from a regulatory or ethics body. In all cases the individual, with the firm's backing, shall cooperate in providing the information required to respond appropriately to the inquiry.
The firm and professionals within the firm presently do not have any regulatory or ethics inquiries outside the normal course of our practice.
©2024 CliftonLarsonAllen LLP | 13
4. Supervisory and staff qualifications and experience
The true value in working with our team is developing a personal and professional relationship with leaders who understand your industry, challenges, and opportunities - with the full support of an entire CLA family behind them.
Meet your service team below.
Engagement License to Years'
Team Role practice in
California Experience
Member
Engagement principal - Rich will have overall
engagement responsibility including planning the
engagement, developing the audit approach,
supervising staff, and maintaining client contact
Rich Gonzalez, throughout the engagement and throughout the 25+ CPA year. Rich is responsible for total client
satisfaction through the deployment of all
required resources and continuous
communication with management and the
engagement team.
Quality assurance principal - Brianne will
complete the quality review of all work
performed and of all audit reports prior to
Brianne
issuance. The focus of this review is to confirm 20+
Wiese, CPA adherence to industry and firm quality control guidelines and to make sure the work performed
supports the audit opinions issued.
Engagement manager - Joey will act as the lead
manager on the engagement. In this role, Joey
will assist the engagement principal with
planning the engagement and performing 15+
Joey Judson complex audit areas. He will perform a technical review of all work performed and is responsible
for the review of the annual comprehensive
financial report and all related reports.
Senior - Ricky will be responsible for the day-to-
Ricky Hegner day activities for this engagement, including the 4+ supervision of all staff assigned.
Additional staff - We will assign additional staff to your engagement based on your needs and their experience providing services to similar clients.
©2024 CliftonLarsonAllen LLP | 14
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Collaborative: Support from a responsive local team complemented by national resources. We consider the whole of your organization, bringing innovative teams to the table.
Deep industry connections
CLA actively supports industry education as a thought leader and industry speaker. We focus on supporting the educational needs of the industry through nationally sponsored trade events. Our team of GFOA AGA ALGA professionals is sought after, both as educators and as experienced speakers who are invited to speak and teach at major professional events by leading trade associations, including those shown here. NASACT NASC NSAA We are also actively involved in and/or are members of the following professional organizations:
• American Institute of Certified Public Accountants (AICPA) • AICPA's State and Local Government Expert Panel
• AICPA's Government Audit Quality Center (GAQC)
• Government Finance Officers Association (GFOA)
• Special Review Committee for the GOA's Certificate of Achievement for Excellence in Financial Reporting (Certificate) Program
• AICPA Single Audit Quality Task Force
• Association of Government Accountants
Our involvement in these professional organizations, combined with various technical services we subscribe to, allows use to be at the forefront of change in the constantly changing government environment. We take our responsibility for staying current with new accounting pronouncements, auditing standards, other professional standards and laws and regulations seriously.
Insight to strengthen your organization
When you're ready to go beyond the numbers to find value-added strategies, we offer resources to help you respond to challenges and opportunities including:
National webinars - Access complimentary professional development opportunities for your team.
Articles and white papers - Stay current on industry information as issues arise. ©2024 CliftonLarsonAllen LLP | 15
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References
Our clients say it best. And their independent, authentic perspective is invaluable in learning about the experience you'll have when working with us. We encourage you to connect with our clients to hear it firsthand.
County of Colusa
Dates Provided 2018 - present
Type of service Financial statement audit; transit audit provided
Contact Name Robert Zunino, Auditor-Controller
Address 546 Jay Street, Suite 202, Colusa, CA 95932
Phone Number | Email 530-458-0415 | [email protected] City of Chico
Dates Provided 2020 - present
Financial statement audit (ACFR); Single audit; GANN appropriations limit Services Provided
agreed upon procedures; Passenger facilities charges audit Contact Name Barbara Martin, Administrative Services Director Address 411 Main Street, Chico, CA 95927
Phone Number | Email 530-879-7349 | [email protected] City of Benicia
Dates Provided 2022 - present
Financial statement audit; Single audit; GANN appropriations limit agreed Services Provided
upon procedures; SCO financial transactions reports
Contact Name Jeff Tschudi, Finance Director
Address 250 East L Street, Benicia, CA 94510
Phone Number | Email 707-746-4222 | [email protected] ©2024 CliftonLarsonAllen LLP | 16
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a. Proposed segmentation for the engagement
Please refer to pages 23 - 24 for our proposed level of staff and number of hours assigned to each proposed segment for both the ACR and single audit engagements.
Easing the transition
We recognize that a move to a new firm presents an opportunity as well as a challenge. Over our 60-year history, we have transitioned many clients and have a collegial and professional relationship with many firms.
The CLA Seamless Assurance Advantage (SAA)
The CLA Seamless Assurance Advantage (SAA) is an innovative approach to auditing that utilizes leading technologies, analytics, and audit methods to help solve client problems and create a seamless experience.
A different approach
SAA is unlike any conventional audit process. SAA does
not depend on physical location. It reduces the time
our professionals spend on site, creates fewer disrup-
tions, enables more efficient use of resources (yours
and ours), and allows for more impactful interactions
with your people.
Insights through analyties
CLA uses strategic data analysis to examine whole data sets to gain a deeper understanding of your organization. Insights that were once impossible can now come into focus to help you measure performance, enhance strategic decision making, and understand your competitive opportunities.
BENE Effective technology
CLA embraces technologies that help solve client problems and create a seamless experience. Assurance Information Exchange (AIE) is a web-based application developed by CLA to digitally request and obtain audit documents through a secure and efficient online portal.
© 2024 CliftonLarsonAllen LLP | 17
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Financial statement audit approach
Phase 1 Phase 2 Phase 3 Phase 4
Planning and strategy Systems evaluation Testing and analysis Reporting and follow up
Phase 1: Planning and strategy
The main objective of the planning phase is to identify significant areas and design efficient audit procedures. • Conduct an entrance meeting. Rich Gonzalez and staff will meet with the City personnel to agree on an outline of responsibilities and time frames
• Establish audit approach and timing schedule
• Determine assistance to be provided by the City personnel • Discuss application of generally accepted accounting principles • Address initial audit concerns
• Establish report parameters and timetables
• Progress reporting process
• Establish principal contacts
• Gain an understanding of your operations, including any changes in organization, management style, and internal and external factors influencing the operating environment • Identify significant accounts and accounting applications, critical audit areas, significant provisions of laws and regulations, and relevant controls over operations
• Determine the likelihood of effective Information Systems (IS) - related controls • Perform a preliminary overall risk assessment
• Confirm protocol for meeting with and requesting information from relevant staff • Establish a timetable for the fieldwork phase of the audit • Determine a protocol for using TeamMate Analytics and Expert Analyzer (TeamMate), our data extraction and analysis software, to facilitate timely receipt and analysis of reports from management • Compile an initial comprehensive list of items to be prepared by the City, and establish deadlines We will document our planning through:
• Entity profile - This profile will help us understand the City's activities, organizational structure, services, management, key employees, and regulatory requirements. • Preliminary analytical procedures - These procedures will assist in planning the nature, timing, and extent of auditing procedures that will be used to obtain evidential matter. They will focus on enhancing our understanding of the financial results and will be used to identify any significant transactions and events that have occurred since the last audit date, as well as to identify any areas that may represent specific risks • General risk analysis — This will contain our overall audit plan, including materiality calculations, fraud risk assessments, overall audit risk assessments, effects of our IS assessment, timing, staffing, client assistance, a listing of significant provisions of laws and regulations, and other key planning considerations. ©2024 CliftonLarsonAllen LLP | 18
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• Account risk analysis — This document will contain the audit plan for the financial statements, including risk assessment and the extent and nature of testing by assertion. • Prepared by client listing - This document will contain a listing of schedules and reports to be prepared by the City personnel with due dates for each item.
• Assurance Information Exchange (AIE) - CLA uses a secure web-based application to request and obtain documents. This application allows clients to view detailed information, including due dates for all items CLA is requesting. Clients can attach electronic files and add commentary directly on the application.
A key element in planning this audit engagement will be the heavy involvement of principals and managers. We will clearly communicate any issues in a timely manner and will be in constant contact as to what we are finding and where we expect it will lead.
Using the information we have gathered and the risks identified, we will produce an audit program specifically tailored to the City that will detail the nature and types of tests to be performed. We view our programs as living documents, subject to change as conditions warrant.
Phase 2: Systems evaluation
We will gain an understanding of the internal control structure of the City for financial accounting and relevant operations. Next, we will identify control objectives for each type of control material to the financial statements, and then identify and gain an understanding of the relevant control policies and procedures that effectively achieve the control objectives.
Finally, we will determine the nature, timing, and extent of our control testing and perform tests of controls. This phase of the audit will include testing of certain key internal controls:
• Electronic data, including general and application controls reviews and various user controls • Financial reporting and compliance with laws and regulations We will test controls over certain key cycles, not only to gather evidence about the existence and effectiveness of internal control for purposes of assessing control risk, but also to gather evidence about the reasonableness of an account balance. Our use of multi-purpose tests allows us to provide a more efficient audit without sacrificing quality.
Our assessment of internal controls will determine whether the City has established and maintained internal controls to provide reasonable assurance that the following objectives are met:
• Transactions are properly recorded, processed, and summarized to permit the preparation of reliable financial statements and to maintain accountability over assets • Assets are safeguarded against loss from unauthorized acquisition, use, or disposition Transactions are executed in accordance with laws and regulations that could have a direct and material effect on the financial statements
We will finalize our audit programs during this phase. We will also provide an updated prepared by client listing based on our test results and anticipated substantive testing.
During the internal control phase, we will also perform a review of general and application information services/information technology (IS/IT) controls for applications significant to financial statements to conclude whether IS general controls are properly designed and operating effectively. ©2024 CliftonLarsonAllen LLP | 19
Based on our preliminary review, we will perform an initial risk assessment of each critical element in each general control category, as well as an overall assessment of each control category. We will then assess the significant computer-related controls.
For IS/IT-related controls we deem to be ineffectively designed or not operating as intended, we will gather sufficient evidence to support findings and will provide recommendations for improvement. For IS controls we deem to be effectively designed, we will perform testing to determine if they are operating as intended through a combination of procedures, including observation, inquiry, inspection, and re-performance.
Phase 3: Testing and analysis
The extent of our substantive testing will be based on results of our internal control tests. Audit sampling will be used only in those situations where it is the most effective method of testing.
After identifying individually significant or unusual items, we will decide the audit approach for the remaining balance of items by considering tolerable error and audit risk. This may include (1) testing a sample of the remaining balance; (2) lowering the previously determined threshold for individually significant items to increase the percent of coverage of the account balance; or (3) applying analytical procedures to the remaining balance. When we elect to sample balances, we will use TeamMate to efficiently control and select our samples.
Our workpapers during this phase will clearly document our work as outlined in our audit programs. We will provide the City with status reports and be in constant communication with the City to determine that all identified issues are resolved in a timely manner. We will hold a final exit conference with the City to summarize the results of our fieldwork and review significant findings.
Phase 4: Reporting and follow up
Reports to management will include oral and/or written reports regarding:
• Independent Auditors' Report
• Independent Auditors' Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing •
• Written Communication to Those Charged with Governance, which includes the following areas:
• Our responsibility under auditing standards generally accepted in the United States of America Changes in significant accounting policies or their application Management judgments and accounting estimates
Significant audit adjustments
Other information in documents containing the audited financial statements Disagreements with the City
The City's consultations with other accountants
Major issues discussed with management prior to retention Difficulties encountered in performing the audit
Fraud or illegal acts
©2024 CliftonLarsonAllen LLP | 20
Once the final reviews of working papers and financial statements are completed, our opinion, the financial statements, and management letter will be issued
The City will be given a draft of any comments we propose to include in the management letter. Items not considered major may be discussed verbally with management instead of in the management letter. Our management letter will include items noted during our analysis of your operations.
We will make a formal presentation of the audit results to those charged with governance, if requested. ©2024 CliftonLarsonAllen LLP | 21
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Use of technology in the audit
We're reimagining the audit process through technology to elevate your experience!
SECURE, INTERACTIVE REQUEST LISTS
ANALYTICS AND INSIGHTS
IMPACTFUL INTERACTION
Assurance Information Exchange (AIE) - CLA offers a secure web-based application to request and obtain documents necessary to complete client engagements. This application allows clients to view detailed information, including due dates for items that CLA requests. Additionally, the application allows clients to attach electronic files and add commentary related to the document requests directly on the application. AlE is provided at no additional cost, subject to the terms of the Assurance Information Exchange Portal Agreement.
TeamMate Analytics and Expert Analyzer (TeamMate) - To analyze and understand large data sets, we use TeamMate Analytics and Expert Analyzer. We customize the application by industry in order to perform the most applicable procedures. This allows us to go beyond sampling and instead analyze the entire general ledger for targeted anomalies. Far beyond the audit application, our six-phase process of Risk Assessment, Data Analytics and Review (RADAR) can also provide actionable insights to help you understand your entity better.
Microsoft® Teams - Our services approach focuses on impactful interactions. We've said goodbye to the days of setting up camp in our clients' conference rooms for weeks on end. We know our clients have organizations to run, so our interactions have purpose. To assist with communications when we are not onsite, we utilize tools such as Microsoft Teams, which allow for two-way screen sharing and video. We've found this helps minimize disruptions in our clients' environments while continuing to effectively communicate with each other. ©2024 CliftonLarsonAllen LLP | 22
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b. Level of staff and number of hours to be assigned
Our project management methodology results in a client service plan that provides for regular, formal communication with the entire management team and allows us to be responsive to your needs. The schedule allows for input from your personnel to make certain the services are completed based on your requirements.
The plan may also be amended during the year based on input from the internal auditor.
Please see the below chart for the level of staff and approximate number of hours to be assigned to each proposed phase of the Financial engagement:
Work Task Principal Manager Associates Admin Total
Phase 1: Planning and Strategy
Engagement Letters 2 3 5
Various Planning (Meeting,
Scheduling, PBC schedule, Binder 3 8 35 46
set-up, etc.)
Subtotal 5 8 35 3 51
Phase2: Systems Evaluation
Internal Controls Understanding
2 2 25 - 29
and Testing
Risk Assessment, including Fraud
& Risk Inquiries/Design Audit 3 6 12 - 21
Programs
Subtotal 5 8 37 - 50
Phase 3: Testing and Analysis
Assess Risk/Test Significant Accounts:
• Cash and Investments 1 2 14 17
• Receivables/Revenues/Unav-
1 2 8 11
ailable & Unearned Revenue
• Utility Receivables & 10
1 2 - 13
Revenues
• Capital Assets/Depreciation 1 2 16 19
Expense
• Accounts Payable/Expenses 1 2 12 - 15
©2024 CliftonLarsonAllen LLP | 23
Work Task Principal Manager Associates Admin Total
• Payroll Liabilities/Expenses 1 2 8 11
• Long-term Debt/Interest 4 6
1 1
Expense
• Leases/SBITAs 1 1 4 6
• Pension/OPEB Liabilities and 14
1 2 17
Deferred Inflows/Outflows
• Risk Liability 1 2 4 - 7
• Interfund Activity 1 1 8 - 10
• Fund Balance/Net Position 1 1 4 6
Other Required Audit Procedures 2 2 17 21
Subtotal 14 22 123 - 159
Phase 4: Reporting and Follow-up
ACFR Review and Analysis 8 10 38 10 66
Other Required Reports (Mgmt. 3 5 2
2 12
Letter, SAS 114, etc.)
Completion Work Papers
(Contingencies, Subsequent 3 8 - 13
Events, etc.)
Subtotal 13 15 51 12 91
Total Hours 37 53 246 15 351
©2024 CliftonLarsonAllen LLP | 24
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Price Quote
2023- 2024 - 2025- 2026- 2027- 2028-
Service 2028
2024 2025 2026 2027 2029
City Audit $55,500 $56,600 $57,700 $58,900 $60,100 $61,900 Preparation of
pension worksheets Included Included Included Included Included Included and adjustments
Report Preparation $7,500 $7,500 $7,500 $7,500 $7,500 $7,500 SCO Cities Report $5,500
$5,500 $5,500 $5,500 $5,500 $5,500
(optional)
Total $68,500 $69,600 $70,700 $71,900 $73,100 $74,900
Our fixed-fee quote is designed with an understanding that:
• The City personnel will provide documents and information requested in a timely fashion. • The operations of your organization do not change significantly and do not include any future acquisitions or significant changes in your business operations.
• There are not significant changes to the scope, including no significant changes in auditing, accounting, or reporting requirements.
Fee increase
Our fees are based on professional standards and regulations currently in effect and barring any changes in the nature or requirements of the engagement, our annual fees will increase in accordance with the increases in our payroll and overhead costs. In addition, costs could increase due to substantial changes in your office locations, asset size and/or operational structure. If fee increases are expected outside of the ranges provided above, we would discuss with management prior to the completion of the work. ©2024 CliftonLarsonAllen LLP | 25
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Appendix
A. Your service team biographies
©2024 CliftonLarsonAllen LLP | 26
Richard Gonzalez, CPA
CLA (CliftonLarsonAllen LLP)
916-677-5760
Sacramento, California [email protected]
Profile
Rich is principal and CPA, has more than 25 years of regulated industry auditing experience, which includes audits of counties, cities, special districts, and state agencies. His experience includes the successful training of client staff in the preparation of their organization's ACFR. He participates as a ACR reviewer within the GOA Special Review Committee.
Technical experience
State and Local Government
• Counties
• Cities
• State departments
• Water, fire, flood, and sanitation districts
• Air pollution districts, Housing agencies, and LAFCO agencies Federal and state grant compliance audits
Single audits performed under the Uniform Guidance
Education and professional involvement
Bachelor of science in accounting from Humboldt State University, Arcata, California Certified Public Accountant in the state of California
American Institute of Certified Public Accountants (AICPA) California Society of Certified Public Accountants (CaICPA) Government Finance Officers Association (GFOA)
GOA Special Review Committee
CLAconnect.com
CPAS | CONSULTANTS | WEALTH ADVISORS
CLA (CliftonLarsonAllen LLP) is an independent network member of CLA Global. See CLAglobal.com/disclaimer.
Investment advisory services are offered through CliftonLarsonAllen Wealth Advisors, LLC, an SEC-registered investment advisor. ©2024 CliftonLarsonAllen LLP | 27
Brianne Wiese, CPA
CLA (CliftonLarsonAllen LLP)
Principa 310-592-3940
Pasadena, California [email protected]
Profile
Brianne is a highly experienced auditor with over 20 years of experience primarily serving state and local governments and large not for profit entities. Throughout her career, she has developed a deep understanding of the unique challenges and opportunities facing organizations like yours. In addition to her technical expertise, Brianne is known for her strong communication skills and ability to build lasting relationships with clients and colleagues. She is a collaborative team player who is always willing to go the extra mile.
With a proven track record of delivering high-quality audit services, Brianne has earned a reputation as a trusted advisor to clients across a range of industries. She is committed to staying up to date on the latest trends and best practices in the field, and she brings this knowledge to every engagement. Brianne is passionate about helping your organization achieve its goals and fulfill your missions through effective financial management and Technical experience
State and local government
Nonprofit entities
Education and professional involvement
Bachelor of science in accounting from Loyola Marymount University, Los Angeles, California • Certified Public Accountant in the state California
• American Institute of Certified Public Accountants
• California Society of Certified Public Accountants
Civic organizations
• Legal Aid Foundation of Los Angeles, Board Member
CLAconnect.com
CPAS | CONSULTANTS | WEALTH ADVISORS
CLA (CliftonLarsonAllen LLP) is an independent network member of CLA Global. See CLAglobal.com/disclaimer.
Investment advisory services are offered through CliftonLarsonAllen Wealth Advisors, LLC, an SEC-registered investment advisor. © 2024 CliftonLarsonAllen LLP | 28
Richard (Ricky) Hegner, CPA
ICLA (CliftonLarsonAllen LLP)
Senior 209-747-8907
| sacramenta, california [email protected]
Profile
Ricky is an audit senior with four years of regulated audit experience. His experience includes audits of counties, cities, special districts, and housing authorities.
Technical experience
Governmental audits
• Counties
• Cities
• State departments
• Air pollution districts, transit, and housing agencies Federal and state grant compliance audits
• Single Audits performed under the Uniform Guidance
Education and professional involvement
Bachelor of science with a major in bioengineering and minor in mathematics from California Lutheran University, Thousand Oaks, California
• Certified Public Accountant in the state of California CLAconnect.com
CPAS | CONSULTANTS | WEALTH ADVISORS
CLA (CliftonLarsonAllen LLP) is an independent network member of CLA Global. See CLAglobal.com/disclaimer.
Investment advisory services are offered through CliftonLarsonAllen Wealth Advisors, LLC, an SEC-registered investment advisor. ©2024 CliftonLarsonAllen LLP | 29
Joseph (Joey) Judson
CLA (CliftonLarsonAllen LLP)
916-724-6859
Sacramento, California [email protected]
Profile
Joey is a senior with eight years of regulated industry auditing experience. His industry specialization includes audits of counties, cities, special districts, and state agencies, including single audits. His wealth of knowledge, attention to detail, and years of experience make Joey a pivotal part of our team.
Technical experience
Governmental audits
• Counties
• Cities
State departments
Water, fire, park, and sanitation districts
• Housing agencies
• Nonprofit organizations
Single audits performed under the Uniform Guidance
Education and professional involvement
• Bachelor of arts in business management economics with an emphasis in accounting from the University of California, Santa Cruz, California
©2024 CliftonLarsonAllen LLP | 30
C. Peer review report
© 2024 CliftonLarsonAllen LLP | 31
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Cherry Bekaert"
Your Guide Forward
Report on the Firm's System of Quality Control
To the Principals of CliftonLarsonAllen LLF
and the National Peer Review Committee
nd Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certifie ublic Accountants ("Standards
summary of the nature, objectives, scope, limitations of, and the procedures performed in a Syster Review as described in the Standards, may be found at www.aicpa.org/prsummary. The summary als cludes an explanation of how engagements identified as not performed or reported on in conformity wit pplicable professional standards, if any, are evaluated by a peer reviewer to determine a peer revie its system of quality control, if any.
Peer Reviewer's Responsibility
Our responsibility is to express an opinion on the design of and compliance with the Firm's system of quality control based on our review.
Required Selections and Considerations
As a part of our peer review, we considered reviews by regulatory entities as communicated by the Firm, if applicable, in determining the nature and extent of our procedures.
In our opinion, the system of quality control for the accounting and auditing practice of CliftonLarsonAllen received a peer review rating of pass.
Cherry Bekaert LLP
Cherry Bekaert LLP
Charlotte, North Carolina
November 18, 2022
cbh.com
©2024 CliftonLarsonAllen LLP | 32
CITY OF WILLIAMS DATE: February 19, 2025
City Council ITEM #: 5.
Agenda Report CATEGORY: New Business
SUBJECT: PROPOSED SCHEDULE FOR THE PREPARATION OF THE TWO-
YEAR OPERATING AND CAPITAL BUDGETS FOR FISCAL YEARS
2026 AND 2027
BACKGROUND:
Council is asked to review and approve the attached proposed schedule for the preparation of a two-year operating and capital budget for fiscal years ended June 30, 2026 and 2027, respectively.
DISCUSSION
Attached is a time schedule for preparation of the operating and capital budgets for fiscal years ended June 30, 2026 and 2027, respectively.
The proposed two-year budget is slated for Council adoption on June 18, 2025 prior to the start of the new fiscal year.
FISCAL IMPACT
This report is presented to Council for review and approval of a budget schedule, and has no fiscal impacts).
RECOMMENDED ACTION
It is requested that Council approve the proposed two-year operating and capital budget schedule for fiscal years ended June 30, 2026 and 2027, respectively.
Prepared and Submitted by: Rex Greenbaum, Finance Director Attachments): Proposed Budget Schedule
Proposed Schedule for Two-Year Capital and Operating Budget for Fiscal Years Ended June 30, 2026 and 2027
Month Week of Task Lead Staff
February
2/21/2025 Council Meeting - Action on Proposed Budget Schedule Rex Greenbaum, FD 2/28/2025 Staff Meeting - Budget instructions, Budget Schedule, Rex Greenbaum, FD Planning and Discussion, Department Manager Meetings
March
3/14/2025 Staff Meeting - Planning and Discussion All Department Heads 3/21/2025 Deadline - First Department Submission All Department Heads 3/28/2025 Prepare Preliminary Revenue and Expenditure Projections / Analyses Rex Greenbaum, FD April
4/11/2025 City Administrator First Review Frank Kennedy, CA 4/18/2025 Staff Meeting, 1st Draft Budget Review and Discussion All Department Heads 4/25/2025 Finance Committee Meeting - Budget Preview and Policy Direction Rex Greenbaum, FD May
5/2/2025 Staff Meeting - 2nd draft budget review Frank Kennedy, CA 5/9/2025 Final Budget changes to Departments, Busy Documen Preparation 5/16/2025
5/23/2025 Update Estimated Revenue Assumptions
5/30/2025 City Administrator Final Review and Approval Frank Kennedy, CA June
6/6/2025 Finance Committee Budget update Rex Greenbaum, FD 6/11/2025 Staff Deadline for Budget Report Rex Greenbaum, FD 6/18/2025 City Council Budget Adoption
CITY OF WILLIAMS DATE: February 19, 2025
City Council ITEM #: 6.
Agenda Report CATEGORY: New Business
SUBJECT: Approve Budgetary Increase to proceed with full California Public Employees' Retirement System (CalPERS) Unfunded Accrued Liability (UAL) Payoff totaling $4,576,262 by February 28, 2025
BACKGROUND:
The City of Williams, like most public agencies in California, participates in the California Public Employees' Retirement System (CalPERS) to provide pension benefits for employees. Over time, actuarial projections and investment returns can create a funding shortfall, known as the Unfunded Accrued Liability (UAL), which must be repaid with interest.
Each year, CaPERS assesses a required contribution amount that includes both the "normal cost" (the cost of pension benefits earned by employees in that year) and the UAL payment. CalPERS amortizes UAL over extended periods with an interest rate currently set at 6.8%. This results in significant long- term costs to the City.
DISCUSSION:
As of February 28, 2025, the City's outstanding UAL balance is $4,576,262. Utilizing the current UAL payment of $370,533 (Due in July 2025) and the 6.8% interest rate results in a payback over the next 32 years totaling $7,176,969 in interest.
By paying off the UAL in full, the City would eliminate this interest expense, resulting in substantial long-term savings. In addition, prepayment would improve the City's financial stability and reduce in cos voadiy future pension cost volatility. Paying off the City's UAL now would provide a rare opportunity to eliminate millions in interest expenses, stabilize pension costs, and strengthen the City's financial position.
To ensure ongoing fiscal integrity, staff proposes that the City continue collecting contributions into the City's CaPERS Internal Service Fund (ISF). This would provide a dedicated funding source to address future UAL obligations as they arise, preventing new interest costs from accruing and amassing into large deficits.
Staff has prepared schedules evidencing lump sum payoff plan details and along with the funding availability needed to pay off the UAL. The following detailed schedules are included as separate attachments:
• CaPERS Lump Sum Payment by Pension Plan Type
• Schedule of Funding Availability for lump sum payments as of December 31, 2024 • Amortization schedule of estimated payments without lump sum payments
FISCAL IMPACT
A budget amendment would need to be approved to authorize the $4,576,262 UAL payoff from the following sources:
• Water Enterprise Connection Fees $ 457,626
: CaPErS interian Service Fund (Fund 020) $ 961,015
$ 339,765
• General Fund $2,817,856
One time cost to be paid by February 28, 2025: $4,576,262 Projected Interest Savings over 32 years: $7,176,969
RECOMMENDED ACTION
Staff recommends City Council approve a budgetary increase to proceed with a full CaPERS UAL payoff totaling $4,576,262 by February 28, 2025 with the funding sources detailed in the fiscal impact section. Alternatively, the City can continue to make scheduled UAL payments but this would result in significant long term costs due to interest accrual.
Prepared and Submitted by: Rex Greenbaum, Finance Director Attachments): CalPERS Lump Sum Payment by Pension Plan Type Schedule of Funding Availability
CaPERS UAL Amortization Schedule
CALPERS Lump Sum Payment by Pension Plan Type
Effective Payoff Date of February 28, 2025
Miscellaneous Safety- Miscellaneous -
Classic Classic PEPRA Safety - PEPRA Totals
Projected June 30, 2025 Unfunded Accrued Liability 1,937,642 2,433,105 148,232 158,953 4,677,932 Payoff Amount if Done by February 28, 2025 1,895,528 2,380,224 145,011 155,499 4,576,262 Interest On Payment Through June 30, 2025 42,114 52,881 3,221 3,454 101,670 Employer Unfunded Liability Payment Due 7/1/2025 158,395 196,758 7,550 7,830 370,533 Total Payoff Needed by 2/28/2024 4,576,262
No Longer Required Unfunded Liability Payment 370,533
Net Funding Over Annual Unfunded Liability Payment 4,205,729 Payoff Allocations
Water Enterprise Connection Fees 457,626
Sewer Enterprise Connection Fees 961,015
Existing Funding in CALPERS Internal Service Fund (Fund 020) 339,765 General Fund Portion 2,817,856
Total Allocations 4,576,262
U:lOfficer Council Communications\FY2025\[Five Year Fund Balance Analysis.xIsx]Funding Availability City of Williams
Schedule of Funding Availability as of December 31, 2024 CalPERS
Sewer
General Fund Service Fund Enterprise Enterprise
Fund (270) Fund (270) Totals
Available Cash Reserve Balances 7,188,190 131,861 1,329,701 8,989,517 Enterprise Connection Fees 944,322 936,105 1,880,427
Less Storm Drain Deficit (83,161) (83,161)
Less Street Fund Deficit (1,988,303) (1,988,303)
Remaining Funding Designated for E Street Project (1,302,289) * (1,302,289) Net Available Cash Reserve Balances before UAL 3,814,437 339,765 1,076,183 2,265,806 7,496,191 Less Allocated to CaPERS UAL Lump Sum Payoff (2,817,856) (339,765) (457,626) (961,015) (4,576,262) Net Available Cash Reserve Balances after UAL 996,581 618,557 1,304,791 2,919,929 *City Council Allocated $2,000,000 for E Streets Project. $697,711 has thus far been spent and is included in the Street Fund Deficit. If entire allocation is spent, an additional $1,302,289 will be funded from the General Fund.
U:\Officer\Council Communications\FY2025\[Five Year Fund Balance Analysis.xlsx]Funding Availability 02/12/2025 2:39:51 PM Page 1
City of Williams CaPERS UAL Amortization Schedule
Compound Period .••: Monthly
Nominal Annual Rate ....: 6.800%
CASH FLOW DATA
Event Date Amount Number Period End Date
1 Loan 06/30/2024 4,677,932.00 1
2 Payment 06/30/2025 370,533.00 Annual 06/30/2055
3 Payment 06/30/2056 368,378.41 1
AMORTIZATION SCHEDULE - Normal Amortization
Date Payment Interest Principal Balance
Loan 06/30/2024 4,677,932.00
2024 Totals 0.00 0.00 0.00
1 06/30/2025 370,533.00 328,203.15 42,329.85 4,635,602.15 2025 Totals 370,533.00 328,203.15 42,329.85
2 06/30/2026 370,533.00 325,233.29 45,299.71 4,590,302.44 2026 Totals 370,533.00 325,233.29 45,299.71
3 06/30/2027 370,533.00 322,055.07 48,477.93 4,541,824.51 2027 Totals 370,533.00 322,055.07 48,477.93
4 06/30/2028 370,533.00 318,653.86 51,879.14 4,489,945.37 2028 Totals 370,533.00 318,653.86 51,879.14
5 06/30/2029 370,533.00 315,014.03 55,518.97 4,434,426.40 2029 Totals 370,533.00 315,014.03 55,518.97
6 06/30/2030 370,533.00 311,118.83 59,414.17 4,375,012.23 2030 Totals 370,533.00 311,118.83 59,414.17
7 06/30/2031 370,533.00 306,950.33 63,582.67 4,311,429.56 2031 Totals 370,533.00 306,950.33 63,582.67
8 06/30/2032 370,533.00 302,489.38 68,043.62 4,243,385.94 2032 Totals 370,533.00 302,489.38 68,043.62
9 06/30/2033 370,533.00 297,715.45 72,817.55 4,170,568.39 2033 Totals 370,533.00 297,715.45 72,817.55
10 06/30/2034 370,533.00 292,606.58 77,926.42 4,092,641.97 2034 Totals 370,533.00 292,606.58 77,926.42
11 06/30/2035 370,533.00 287,139.27 83,393.73 4,009,248.24 2035 Totals 370,533.00 287,139.27 83,393.73
02/12/2025 2:39:51 PM Page 2
City of Williams CalPERS UAL Amortization Schedule
Date Payment Interest Principal Balance
12 06/30/2036 370,533.00 281,288.38 89,244.62 3,920,003.62 2036 Totals 370,533.00 281,288.38 89,244.62
13 06/30/2037 370,533.00 275,026.98 95,506.02 3,824,497.60 2037 Totals 370,533.00 275,026.98 95,506.02
14 06/30/2038 370,533.00 268,326.29 102,206.71 3,722,290.89 2038 Totals 370,533.00 268,326.29 102,206.71
15 06/30/2039 370,533.00 261,155.48 109,377.52 3,612,913.37 2039 Totals 370,533.00 261,155.48 109,377.52
16 06/30/2040 370,533.00 253,481.57 117,051.43 3,495,861.94 2040 Totals 370,533.00 253,481.57 117,051.43
17 06/30/2041 370,533.00 245,269.26 125,263.74 3,370,598.20 2041 Totals 370,533.00 245,269.26 125,263.74
18 06/30/2042 370,533.00 236,480.77 134,052.23 3,236,545.97 2042 Totals 370,533.00 236,480.77 134,052.23
19 06/30/2043 370,533.00 227,075.68 143,457.32 3,093,088.65 2043 Totals 370,533.00 227,075.68 143,457.32
20 06/30/2044 370,533.00 217,010.73 153,522.27 2,939,566.38 2044 Totals 370,533.00 217,010.73 153,522.27
21 06/30/2045 370,533.00 206,239.63 164,293.37 2,775,273.01 2045 Totals 370,533.00 206,239.63 164,293.37
22 06/30/2046 370,533.00 194,712.82 175,820.18 2,599,452.83 2046 Totals 370,533.00 194,712.82 175,820.18
23 06/30/2047 370,533.00 182,377.30 188,155.70 2,411,297.13 2047 Totals 370,533.00 182,377.30 188,155.70
24 06/30/2048 370,533.00 169,176.32 201,356.68 2,209,940.45 2048 Totals 370,533.00 169,176.32 201,356.68
25 06/30/2049 370,533.00 155,049.16 215,483.84 1,994,456.61 2049 Totals 370,533.00 155,049.16 215,483.84
26 06/30/2050 370,533.00 139,930.84 230,602.16 1,763,854.45 2050 Totals 370,533.00 139,930.84 230,602.16
27 06/30/2051 370,533.00 123,751.82 246,781.18 1,517,073.27 2051 Totals 370,533.00 123,751.82 246.781.18
28 06/30/2052 370,533.00 106,437.68 264,095.32 1,252,977.95 02/12/2025 2:39:51 PM Page 3
City of Williams CaPERS UAL Amortization Schedule
Date Payment Interest Principal Balance
2052 Totals 370,533.00 106,437.68 264,095.32
29 06/30/2053 370,533.00 87,908.78 282,624.22 970,353.73 2053 Totals 370,533.00 87,908.78 282,624.22
30 06/30/2054 370,533.00 68,079.90 302,453.10 667,900.63 2054 Totals 370,533.00 68,079.90 302,453.10
31 06/30/2055 370,533.00 46,859.83 323,673.17 344,227.46 2055 Totals 370,533.00 46,859.83 323,673.17
32 06/30/2056 368,378.41 24,150.95 344,227.46 0.00
2056 Totals 368,378.41 24,150.95 344.227.46
Grand Totals 11,854,901.41 7,176,969.41 4,677,932.00
CITY OF WILLIAMS DATE: February 19, 2025
City Council ITEM: 7.
Agenda Report CATEGORY: New Business
SUBJECT: Present information to City Council regarding parking on Eighth Street between E Street and F Street.
BACKGROUND:
At the January 2025 City Council meeting, I was requested to review the diagonal parking on Eighth Street between E Street and F Street and present options, considering the need for public safety balanced with the need for public parking.
DISCUSSION:
Angle parking is currently occurring on the west curb of Eighth Street in violation of the Williams Municipal Code. The attached documents provide background information and potential options for FISCAL IMPACT:
'iscal impact will be minimal and will only include the cost of required signage and paint for statt t tripe the roadway accordingly
RECOMMENDATION:
Provide direction to staff on the Eighth Street parking so they can finalize and implement the necessary changes.
Prepared by: Chris Miller, Chief of Police
Submitted by: Chris Miller, Chief of Police
Attachments: (1)
BACKGROUND:
• Sometime between 2007 and 2012 angle parking lines were painted along the west curb of Eight Street between E Street and F Street. Staff believe this was done at the direction of the public works director, however no documentation could be found.
• No city records were found where the Chief of Police authorized the angle parking.
• Roadway repair work in 2023 covered the painted angle parking lines, however citizens continue to angle park along the west curb. • Amendments to the California Vehicle Code modified parking regulations.
LEGAL:
10.32.040 - Angle parking prohibited.
Angle parking of vehicles is prohibited within the city, except as follows:
A. Where approved by the chief of police and lines have been placed on the pavement to mark the spaces allowed
B. Church Parking. Temporary angle parking is allowed within one block of any church or other place of religious worship in the city during scheduled religious activities.
C. Temporarily at any other location where the chief of police has reason to believe that unusual traffic congestion may create a parking problem for a specific period of time.
(Ord. 87-94 § 3, 1994: Ord. 83-93 § 2 Exh. A(part), 1993) AB 413
With the passing of Assembly Bill 413 and the amendment to Section 22500 of the California Vehicle Code, effective January 1, 2025, no parking is allowed within 20 feet of any unmarked or marked crosswalk or 15 feet of any crosswalk where a curb extension is present. For reference, an unmarked crosswalk is an intersection without a marked crosswalk.
OPTION #1
Parallel Parking Only
This option follows the existing city standards and provides the appropriate amount of space for vehicles, bicycles, and is the safest mode of on-street parking. This provides 19 standard parking spaces, 2 of which are designated ADA.
OPTION #2
Angled Parking on West Side of Street
This option shifts the centerline east to provide enough space for some 45-degree angled parking. Some of the spaces are parallel because the distance between driveways was too short to take advantage of angled parking's more efficient use of curb space. This option eliminates bike lanes and removes buffer space between parallel parked vehicles and travel lanes. It provides 9'x19' angled parking stalls, 12' travel lanes, and 8'x19' parallel parking stalls (24' ADA). It provides 21 standard parking spaces, 2 of which are designated ADA.