CITY OF WILLIAMS
City Council Agenda
810 E Street/P.O. Box 310, Williams, CA 95987
CITY COUNCIL
COUNCIL CHAMBERS
WEDNESDAY, APRIL 15, 2026
OPEN SESSION
6:00 PM
MEETINGS 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|today/upcoming FULL PACKETS CAN BE FOUND WITH THE FOLLOWING LINK:
https://www.cityofwilliams.org/government/city_council/agenda_minutes/index.php#outer-211 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. WRITTEN COMMUNICATIONS
1. Receive update on the 52nd Annual Pioneer Day Parade for the Parks and Recreation Director.
2. Receive 2026 Pool fees and a Comparison report.
3. Receive Median Household Income Survey outreach materials.
F. PROCLAMATION
4. Authorize the Mayor to sign the Proclamation Declaring the week of May 17 through May 23, 2025, as Public Works Week.
G. 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.
5. Approve the minutes of the Regular City Council Meeting of March 18, 2026.
H. OLD BUSINESS
6. Receive Treasurers Investment Report and Monthly Register for February 2026.
NEW BUSINESS
7. Adopt a formal Accounting Policy for Subscription Based Information Technology Arrangements (SBITAs) in accordance with GASB Statement No. 96 including establishment of a $100,000 materiality threshold for recognition of qualifying software contracts.
REPORTS
1. City Attorney
2. Chief of Jackets at City Hall
K. 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.
L. STAFF GENERAL REPORTS AND DISCUSSION
1. City Manager
2. Police Chief
3. Fire Chief
4. City Planner
5. Finance Director
6. Parks & Recreation Director
M. ADJOURNMENT
I, Mariana Pineda, City Clerk for the City of Williams, declare that the foregoing Agenda for the April 15, 2028, Regular Meeting of the Williams City Council was posted on Friday April 10, 2026, at the office of the City of Williams, 810 E St., Williams, California, 95987 and was available for public review at that location.
Dated: April 10, 2026 Selve fe
Selene Tapia on behalf of
Mariana Pineda, City Clerk
In compliance with the Americans with Disabilities Act, persons needing a disability-related modification or accommodation, including uxiliary aids or services, to participate in this meeting, may contact City Clerk Mariana Pineda, at (530) 473-2955 or (530) 235-3276 b ax at (530) 473-2445 or by email to mpineda@cityofwilliams. org at least 48 hours prior to the meetin 2026 CITY COUNCIL MEETING SCHEDULE
January 21, 2026 April 15, 2026 July 15, 2026 October 21, 2026 February 18, 2026 May 20, 2026 August 19, 2026 November 18, 2026 March 18, 2026 June 17, 2020 September 16, 2026 December 9, 2026 CITY OF WILLIAMS DATE: April 15, 2026
City Council ITEM: 1.
Agenda Report CATEGORY: Communication
SUBJECT: 52nd ANNUAL PIONEER DAY PARADE.
BACKGROUND
The City of Williams Park & Recreation Department will be hosting the 52ND Annual Pioneer Day Parade.
DISCUSSION
The Williams Parks & Recreation Department is hosting the 52d Annual Pioneer Day Parade.
This year's theme is "Pioneer Pride Then, Now & Always." The event will take place on Saturday June 6th. The festivities for the day include a Vendor Faire held at Redinger Park and the Annual Pioneer Day Parade.
FISCAL IMPACT
Expenses:
(Public Works time, Staff time, Police presence.) Approximately = $5,000 b. Port o Potty rentals: Approximately = $400
Revenue:
None
RECOMMENDATION
Informational only. No action needed.
Prepared and submitted by: Benjamin Padilla, Parks & Recreation Director
ATTACHMENTS
NONE
CITY OF WILLIAMS DATE: April 15, 2026
City Council ITEM: 2.
Agenda Report CATEGORY: Communication
SUBJECT: REPORTS OF 2026 POOL FEES
BACKGROUND
The Williams City pool began charging an entrance fee in the 2025 pool season. The fees brought $2,400 in revenue. The Parks & Recreation Dept. also secured $2,200 in donations to provide for free swim Friday's.
DISCUSSION
In 2025, the City of Williams Community Pool implemented an entrance fee of $3 per person.
After comparing this rate to neighboring cities we have decided to lower our fee to $2 per person in 2026. This adjustment will align our pricing with surrounding communities and, hopefully encourage increased attendance.
In addition, we could introduce punch cards to encourage repeat visits and offer a monthly pass option, for example, 30 days for $45. This would effectively reduce the daily cost by about $0.50, providing an incentive for guests to commit to a monthly pass.
Last year, the pool saw just under 1,200 visitors, a noticeable decrease from the previous two years, when attendance averaged approximately 4,400 visitors annually.
FISCAL IMPACT
In 2026, we estimate a minimum of $2,400 in pool fee revenues which include daily admission fees, swimming passes, adult swimming admission, and swimming lessons.
The Parks & Recreation Department will continue to seek sponsors for free swim Fridays from local businesses in the community.
RECOMMENDATION
Informational only.
Prepared and submitted by: Benjamin Padilla, Parks & Recreation Director
ATTACHMENTS
Pool Entrance Fee Comparison Chart
Swimming Pool
Entrance Fee Comparison
Cities Youth Adult Lessons Adult Swim Monthly Pass
Williams 2025 $3 $3 $65 $20 month $45
Proposal 2026 $2 $21 $65 $20 month $45
Arbuckle $2 $2 $95 $2 per day $40 for 20 days
Colusa $2 $2 $60 $20 month Family Season Pass
Orland $3 $65 $3 per day $40
Corning $2 $3 $30 $3 per day $50 a season
Live Oak $1 $1 $40 $30 month N/A
Willows Free Free $60 N/A N/A
Person, Ate cy of i am care monity boor implemented an entrance tedicalich wages at sund s2, we have decided to lower our fee to $2 per person. This adjustment will align our pricing with surrounding communities and, we hope, encourage increased attendance.
Last year, the pool saw just under 1,200 visitors, a noticeable decrease from the previous two years, when attendance averaged approximately 4,400 visitors annually.
In addition, we could introduce punch cards to encourage repeat visits and offer a monthly pass option, for example, 30 days for $45. This would effectively reduce the daily cost by about $0.50, providing an incentive for guests to commit to a monthly pass.
CITY OF WILLIAMS DATE: April 15, 2026
City Council ITEM: 3.
Agenda Report CATEGORY: Communications
SUBJECT: WRITTEN COMMUNICATIONS
SUMMARY
Attached are written communications received for the following:
• Receive the draft Median Household Income Survey outreach materials.
This material has been submitted to the state waterboard for final approval. • Anticipated start in early May 2026.
RECOMMENDATION
No action is required. Information only.
Reviewed and Submitted by: Yvonne Kimball, City Manager Attachments (4)MHI Survey Outreach materials
RCAC - MHI Survey Outreach
Social Media posts, Flyer, Website Banner, Newsletter and Electronic Message board to the City of Williams
The City of Williams proposes reaching out to our community prior to distribution of the MHI survey.
Introducing residents to the survey's sender, Rural Community Assistance Corporation (RCAC), and fostering trust in the survey process will increase participation. Residents of all communities hesitate to disclose personal information to unfamiliar parties. The Williams community is no different in this.
Unfamiliarity with the RCAC logo or the survey effort could also result in the form lingering in a "junk mail" pile or landing in a recycle bin, disregarded.
The City of Williams' goal is to promote recognition of RCAC, the survey form, and the need for community involvement in order to maximize responses.
The City proposes distributing the following text and graphics in 4 ways:
1) As a social media post on the City's Post on the @cityofwilliams Facebook page and @ParksRecWilliams Facebook page
2) As a banner on the Williams website: https://www.cityofwilliams.org/ 3) Displayed at community hubs (see attached list and map) 4) A direct mail flyer sent our with the water bills.
Citizens of Williams
HAST CALIFOR WE NEED YOUR HELP!
ROUNDED 1814 RESIDENT
SURVEY
If you get this envelope in the mail, please
fill out the survey form inside and return it!
Ciudadanos de Williams
TAIS CALIFORN NECESITAMOS DE TU AYUDA
ENCUESTA
COUNDED 1814
PARA LOS
RESIDENTE
Le solicitamos su colaboración para
completar el formulario de encuesta
incluido y devolver a la brevedad.
MANS CALIFORNIA
We need your help!
SOUNDED 1812 Williams Household Income Survey
The City of Williams is pursuing state and federal funding to improve and upgrade critical water and sewer infrastructure within the community. These improvements will help provide a more reliable and safer water supply and reduce the risk of system backups for residents.
WHY THIS SURVEY IS IMPORTANT
The results of this survey support the City's ability to pursue funding opportunities through state and federal programs
• Your participation matters. Higher participation leads to more accurate results that funding agencies can rely on to determine funding eligibility.
• Accurate community information may help the City qualify for optimal funding opportunities to support needed water and sewer improvements.
• The survey helps ensure the City of Williams receives its fair share of available infrastructure funding.
Without sufficient participation, the City may not qualify for funding- regardless of actual income
HOW THE SURVEY WORKS
The survey will be conducted by Rural Community Assistance Corporation (RCAC), a trusted nonprofit organization that assists communities with infrastructure funding (www.RCAC.org). • Surveys will be mailed to households during the week of • Some households will receive two (2) survey forms to complete. • Residents in multi-unit housing may receive surveys via a door hanger. • A prepaid return envelope will be provided for your convenience.
CONFIDENTIALITY Your privacy is fully protected:
• Personal information will not be shared with the City of Williams or funding agencies. • All data is reported only in aggregate form without disclosing personal information.
The survey is solely used to determine funding eligibility.
HOW YOU CAN HELP
If you receive a survey, please complete, sign, and return in the postage paid envelope provided as soon as possible!
Thank you for your help! Please direct any questions to:
Mariana Pineda, Williams City Clerk, (530) 235-3274, [email protected] Katheryn Ramsaur, Williams City Planner, (530) 235-3279, [email protected] Jean Thompson, RCAC, (916) 207-8814, [email protected]
CALIFORNI
NECESITAMOS DE SU AYUDA!
ROUNDED 181 0 Encuesta de ingresos para vivienda en Williams La Ciudad de Williams está buscando obtener fondos estatales y federales para mejorar la infraestructura de agua y cantarillado dentro de la comunidad. Estas mejoras ayudarán a proporcionar un suministro de agua más confiable guro, y a reducir el riesgo de desbordamientos del sistema de alcantarillado para los residente pord de a ed pasare es dos erales o redadas de adamesa deidad en deana la • La Ciudad puede recibir fondos significativos para proyectos de agua y alcantarillado • Esto puede reducir significativamente la necesidad de aumentar las tarifas locales • Ayuda a asegurar que Williams reciba su parte justa de los fondos disponibles para infraestructura Importante: Sin suficiente participación, la Ciudad podría no calificar, independientemente de los niveles reales de ingresos.
CÓMO FUNCIONA LA ENCUESTA: La encuesta será realizada por Rural Community Assistance Corporation (RCAC), una organización sin fines de lucro confiable que ayuda a las comunidades a obtener financiamiento para infraestructura (www.rcac.org).
• Las encuestas se enviarán por correo a los hogares durante la semana de Los ro eres recibidados ciasias, es pacada perograma de unas minate de la o de con de par ambos Se incluirá un sobre prepagado para su conveniencia
CONFIDENCIALIDAD: Su privacidad está completamente protegida:
Su información personal no será compartida con la Ciudad de Williams ni con agencias de financiamiento Todos los datos se reportan únicamente de forma agregada (resumida) • La encuesta se utiliza únicamente para determinar la elegibilidad para financiamiento CÓMO PUEDE AYUDAR:
Si recibe una encuesta, por favor complétela, firmela y devuélvala lo antes posible en el sobre prepagado. ¡SU PARTICIPACIÓN HACE UNA GRAN DIFERENCIA, GRACIAS POR SU AYUDA! Por favor, dirija cualquier pregunta a:
Mariana Pineda, Secretaria Municipal de Williams (530) 235-3274 | [email protected] Katheryn Ramsaur, Planificadora de la Ciudad de Williams (530) 235-3279 | [email protected] Jean Thompson, RAC (916) 207-8814 [email protected] CITY OF WILLIAMS DATE: April 15, 2026
City Council ITEM: 4.
Agenda Report CATEGORY: Proclamation
SUBJECT: Proclamation for Public Works Week
BACKGROUND
National Public Works Week is observed each year during the third full week of May, celebrating the role Public Works has in creating a great place to live. The annual observation was established bv President John F. Kennedy in 1960 to increase awareness of the contribution of Public Works to communities all over the United States.
Through National Public Works Week and other efforts, the American Public Works Association seeks to raise the public's awareness of Public Works issues and to increase confidence in Public Works employees who are dedicated to improving the quality of life for present and future generations.
DISCUSSION
The week of May 17 through May 23, 2026, which has been designated Public Works Week. This year's theme is "Routed in Service, Powered by Community". Public Works contributes to advancing and enhancing our quality of life, no matter where we live in the world. Public Works professionals provide essential services that lead to healthier, happier, more vibrant communities.
This year's theme, "Routed in Service, Powered by Community" highlights three cornerstone ideals that motivate public works professionals to serve in their communities every day. Meeting the needs of people is what gives public works its sense of purpose. Many times, public works professionals will never meet those whose lives have been impacted because when things are going right, no one knows that public works is there. Yet, with or without fanfare, public works is ever present, working in the background to advance quality of life for all.
It's been a recent tradition that City hosts a public event in May to promote awareness for the Public Works profession. This year, the Public Works Day is on Wednesday, May 20 from 11:30 AM to 2:00 PM at the Museum parking lot. During that time, the public will have an opportunity to check out city equipment and speak with staff about services we provide. Williams Yellow Jackets will be at the event.
FISCAL IMPACT
Minimum.
RECOMMENDATION
If it pleases the Council, staff respectfully requests that the attached Proclamation for National Public Works Week be approved by City Council.
Attachment: Proclamation
NATIONAL PUBLIC WORKS WEEK
MAY 17-23, 2026
ROOTED IN
Service
POWERED BY
Communily
Денд
National Public Works Week Proclamation
May 17-23, 2026
"Rooted in Service, Powered by Community"
WHEREAS, public works professionals focus on infrastructure, facilities, and services that are of vital importance to sustainable and resilient communities and to public health, high quality of life, and well-being of the people of the City of Williams; and,
WHEREAS, these infrastructure, facilities, and services could not be provided without the dedicated efforts of public works professionals, who are engineers, managers, and employees at all levels of government and the private sector, who are responsible for rebuilding, improving, and protecting our nation's transportation, water supply, water treatment and solid waste systems, public buildings, and other structures and facilities essential for our citizens; and,
WHEREAS, it is in the public interest for the citizens, civic leaders, and children in the City of Williams to gain knowledge of and maintain an ongoing interest and understanding of the importance of public works and public works programs in their respective communities; and,
WHEREAS, the year 2026 marks the 66th annual National Public Works Week sponsored by the American Public Works Association, be it now,
RESOLVED, I, Kate Dunlap, do hereby designate the week of May 17-23, 2026, as National Public Works Week. I urge all citizens to join with representatives of the American Public Works Association and government agencies in activities, events, and ceremonies designed to pay tribute to our public works professionals, engineers, managers, and employees, and to recognize the substantial contributions they make to protecting our national health, safety, and advancing quality of life for all.
IN WITNESS WHEREOF, I have hereunto set my hand and caused the Seal of the State (to be affixed), DONE at the City of Williams, CA this 15" day of April, 2026.
Mayor Kate Dunlap
CITY OF WILLIAMS DATE: April 15, 2026
City Council ITEM: 5.
Agenda Report CATEGORY: Consent
SUBJECT: Consent
RECOMMENDED ACTION
It is Recommended that Council Approve the following:
• Approve the Minutes of the Regular City Council Meeting of March 18, 2026.
Submitted by: Mariana Pineda, City Clerk
Attachments: (1)
CITY OF WILLIAMS
City Council Minutes
810 E Street/P.O. Box 310, Williams, CA 95987
CITY COUNCIL
COUNCIL CHAMBERS
WEDNESDAY, MARCH 18, 2026
OPEN SESSION
6:00 PM
CALL TO ORDER: Mayor Dunlap called the regular meeting to order at 6:00 pm.
ROLL CALL: Council Members present, Don Parsons, Kate Dunlap, Maria Belmontes Leyva, Alfred Sellers, Jr., and John Troughton, Jr.
PLEDGE OF ALLEGIANCE: Mayor Dunlap invited everyone to join her in the Pledge of Allegiance.
PUBLIC COMMENT
Manny Patel, owner of a newly remodeled Hilton requested the city's assistance with parking regulations for semi-trucks. The lack of adequate truck parking is preventing bookings from corporate clients like Amazon and PG&E, causing potential business loss to competitors in Willows, especially with the upcoming Sites Reservoir project. The new high-end hotel is expected to bring higher- spending clientele and increase TOT revenue.
WRITTEN COMMUNICATION
1. Receive Letter from City Manager regarding Support for a Regional Fire Training Center adjacent to new Fire Station.
2. Receive Letter regarding the Water and Sewer Rate Increase that were recently adopted at the City Council Meeting of January 21, 2026.
3. Receive Memo from City Planner regarding a future ordinance to allow a second accessory dwelling unit (ADU) on single family lots.
4. Receive Memo from Parks and Recreation Director for the Taco Festival to take place on May 3, 2026, at Venice Park.
DISCUSSION: Mayor Pro Tem Belmontes Leyva had a question on item 3, regarding ADU plans available to the public at no cost. City Planner stated that they have those available in her office for residents that are interested.
Council Member Troughton, Jr., asked Mrs. Ramsaur how this would affect the volume intake of sewer and water. City Planner said they would be paying connection fees that would go towards any required update to the water and sewer.
Mayor Dunlap asked if there were any comments from the public. Hearing none, Mayor Dunlap proceeded to the next item on the agenda.
CONSENT
5. Approve the Minutes of the Special City Council Meeting of February 18, 2026.
6. Approve the minutes of the Regular City Council Meeting of February 18, 2026.
DISCUSSION: Mayor Dunlap asked if there were any questions or corrections on the consent agenda. With no corrections Council took the following action.
ACTION: Council Member Belmontes Leyva, made a motion, seconded by Council Member Troughton, Jr., to approve the minutes of the Special City Council Meeting of February 18, 2026, and the minutes of the Regular City Council Meeting of February 18, 2026. Motion passed 5-0 by the following roll-call vote:
AYES: Council Members Belmontes Leyva, Dunlap, Parsons and Sellers, Jr. and Troughton, Jr.
NOES: None.
ABSTAIN: None.
ABSENT: None.
OLD BUSINESS
7. Receive Treasurers Investment Report and Monthly Register for January 2026.
DISCUSSION: Finance Director gave the treasurers report for the month ending January 2026.
The Finance Director presented the report, including updated financial information as of the date of the meeting.
ACTION: No action needed at this time
NEW BUSINESS
8. Adopt Resolution 26-05, a Resolution of the City Council of the City of Williams, Removing former City Administrator and Interim City Administrator and Authorizing the City Council Members, City Treasurer and City Manager to sign checks drawn on the U. S. Bank accounts and the Finance Director, Assistant Finance Director and the Accounting Specialist III to only make inquiries on the accounts.
DISCUSSION: Finance Director Greenbaum explained this item was before them to adopt resolution 26-05, authorizing the City Manager to sign checks drawn on the U.S. Bank account. He stated this resolution will also be removing the previous City Administrator and Interim City Administrator.
Council Member Troughton, Jr., said he has a question on the wording of the resolution on paragraph four. This paragraph reads, "This organization hereby ratifies and confirms the act of its officers, agents or employees in heretofore opening these accounts with this Bank together with any acts performed in relations thereto".
2 Finance Officer Greenbaum said this was wording that was provided by the bank.
City Attorney Booher, that was correct that the wording was what was required by the bank.
With no additional questions City Council took the following action:
ACTION: Council Member Belmontes Leyva made a motion, seconded by Council Member Troughton, Jr., to adopt Resolution 26-05, a Resolution of the City Council of the City of Williams, removing former City Administrator and Interim City Administrator and authorizing the City Council Members, City Treasurer and City Manager to sign checks drawn on the U.S. Bank accounts and the Finance Director, Assistant Finance Director and the Accounting Specialist III to only make inquiries on the accounts. Motion passed 5-0 by the following roll-call vote:
AYES: Council Members Belmontes Leyva, Dunlap, Parsons and Sellers, Jr. and Troughton, Jr.
NOES: None.
ABSTAIN: None.
ABSENT: None.
9. Adopt Resolution 26-06, a resolution of the City Council of the City of Williams confirming and clarifying signature authority for Williams New Well and Pipeline Replacement Project and affirming Resolution 21-12.
DISCUSSION: Finance Director Greenbaum gave City Council a quick background on this item. He stated that in October of 2021, the City Council adopted Resolution 21-12, authorizing the grant application, acceptance, and execution for the Williams New Well and Pipeline Replacement Project and granting signature authority to the City Administrator. Since then, City Council formally changed the executive title from City Administrator to City Manager. While this change did not alter the authority of the position, DWR requires an updated resolution reflecting the current title and identifying the current authorized official.
Finance Director Greenbaum said staff recommends City Council adopt resolution 26-06 to authorize City Manager to sign for Williams New Well and Pipeline Replacement Project and affirming resolution 21-12.
ACTION: Council Member Parsons, made a motion, seconded by Council Member Troughton, Jr., to Adopt Resolution 26-06, a Resolution of the City Council of the City of Williams confirming and clarifying signature authority for Williams New Well and Pipeline Replacement Project and affirming Resolution 21-12. Motion passed 5-0 by the following roll-call:
AYES: Council Members Belmontes Leyva, Dunlap, Parsons and Sellers, Jr. and Troughton, Jr.
NOES: None.
ABSTAIN: None.
ABSENT: None.
10. Adopt Resolution 26-07, formally designating Bennett Engineering, Dave Harden, PE, as the City Engineer pursuant to the City of Williams Municipal Code Section 16.08.070.
DISCUSSION: City Manager Kimball this item was to designate Bennett Engineer as the official City Engineer. Mrs. Kimball explained that previously the City had a City Engineer on staff, but this is no longer the case. She explained that to enable Dave Harden of Bennett Engineering to resume 3 the authority of the City Engineer, City Council shall formally designate pursuant to Williams Municipal Code Section 16.08.070.
ACTION: Council Member Belmontes Leyva made a motion, seconded Council Member Sellers, Jr., to adopt Resolution 26-07, formally designating Bennett Engineering, Dave Harden, PE, as the City Engineer pursuant to the City of Williams Municipal Code Section 16.08.070. Motion passed 5-0 by the following roll-call vote:
AYES: Council Members Parsons, Belmontes-Leyva, Dunlap, Sellers, Jr., Troughton, Jr.
NOES: None.
ABSTAIN: None
ABSENT: None.
11. Hold discussion and direct staff regarding the amendment of the memorandum of understanding between the City of Williams and the Arbuckle Public Utility District for the wastewater intake.
DISCUSSION: City Manger Kimball explained this item was regarding the request that was received from Arbuckle Public Utility District. Their request is for the City to lower the intake rate from five cents per gallon to three cents per gallon to accommodate their crisis in their operations. Mrs.
Kimball stated staff had reviewed and discussed the request with the Finance Committee and does not feel this is feasible at this time.
Mrs. Kimball invited the General Manager from Arbuckle Public Utility District, Gary Felkins, to come up to the podium and speak to City Council about their request.
Mr. Felkins said they have been waiting to receive state funding, but it seems like this is not going to happen. The state is saying APUD is not a tier four emergency yet. Mr. Felkins also stated that if they don't receive funding from the state, which it is very possible they don't, they will not be able to afford even at a cheaper rate.
Mayor Dunlap provided some comments on the city's behalf. She stated the City understands the situation that the special district is in, and it is difficult. The City of Williams in the past agreed to accept the wastewater from Arbuckle, and at this point, I do feel that we should make a determination based on the conversations that we've had with staff, which is to keep the current rate and not amend the MOU. It is difficult to say that as the City, because we want to be good neighbors to the developments around us and in the surrounding communities, but do understand that it does come at a cost to our operating levels at our wastewater facility and to the expense of our staff and our equipment stated Mayor Dunlap.
With no other comment from City Council or the public, Council took the following action:
ACTION: Council Member Belmontes Leyva made motion, seconded by Council Member Troughton, Jr., to maintain the existing wastewater intake rate and decline the request to reduce the rate at this time. Motion passed 5-0 by the following roll-call vote:
AYES: Council Members Parsons, Belmontes-Leyva, Dunlap, Sellers, Jr., Troughton, Jr.
NOES: None.
ABSTAIN: None
ABSENT: None.
4 12. Authorize the City Manager to negotiate a reimbursement agreement with Maverick, Inc, that establishes a maximum City cost share of $468,439 and a maximum future development reimbursement cost share of $468,439, for a total cost share not to exceed $936,878 which will be initially funded by Maverick, Inc.
DISCUSSION: City Manager Kimball said this item was before City Council for consideration of a reimbursement agreement with Maverick that would allow for some cost sharing agreement limits and a reversal limit. The previous City Administrator had been working on this for quite some time, it is a cost share agreement with Maverick because they are wanting to come to town. It is very expensive for one entity to provide all those water access, water line access, Mrs. Kimball stated.
Because the improvements will benefit not only the Maverik project but also other future properties in the area, the City and Maverik have negotiated a reimbursement agreement to equitably share the cost of construction. The proposed water line extension represents a strategic infrastructure investment that provides benefits not only to the Maverik project, but also to the broader community and future development within this area of the City.
The project location near Husted Road and Old Highway 99 has historically experienced limited development despite its proximity to regional transportation corridors. One of the primary constraints to development in this area has been the lack of readily accessible municipal water infrastructure capable of supporting commercial or other uses. The construction of this water line will extend the City's water system to an area that has remained largely underutilized and will create the necessary infrastructure foundation to support future development on surrounding parcels.
By participating in the cost of this improvement, the City is helping to remove a key infrastructure barrier that has historically limited private investment in this area. Once constructed, the water line will not only serve the Maverik project but will also make it possible for additional properties in the area to connect to the City's water system, thereby enabling future commercial development opportunities that may not otherwise occur.
Overall, the agreement represents a balanced approach that supports economic development, expands the City's water infrastructure, encourages future private investment, and ensures that costs are shared proportionally among the parties who benefit from the improvements.
Staff recommends that the City Council authorize the City Manager to negotiate a reimbursement agreement with Maverik, Inc. that allows a Maximum City Cost Share of $468,439 and a Maximum Reimbursement Cost Share of $468,439 for a total cost sharing not to exceed $936,878 and take any action necessary to carry out the purpose and intent of this recommendation.
ACTION: Council Member Belmontes Leyva, made motion, seconded by Council Member Parsons to Authorize Manager to negotiate a reimbursement agreement with Maverick, Inc, that establishes a maximum City cost share of $468,439 and a maximum future development reimbursement cost share of $468,439, for a total cost share not to exceed $936,878 which will be initially funded by Maverick, Inc. Motion passed 5-0 by the following roll-call vote:
NOES Nouncil Members Parsons, Belmontes-Leyya, Dunlap, Sellers, It., Troughlo, J.
ABSTAIN: None
ABSENT: None.
5 REPORTS
City Attorney- Mr. Andreas Booher had nothing additional to report but stated next month he would be checking in at City Hall very early for Jackets at City Hall.
Chief of the Jackets at City Hall- Estefany Carabeo introduced herself as one of the seniors that participates in the program Jackets at City Hall. She said they had visited the Wastewater Treatment Plant earlier during the day. She stated they had learned a lot about how the plant works and how the wastewater is treated. We learned that it goes through filters and a filtration system that filters the water and solidifies it through using microorganisms. Miss Carabeo said it was a very good learning experience.
Council Member Parsons- met with the City Manager and attended the water board or groundwater authority meeting. He reported on the Williams Volunteer Firefighters Sportsman Night. Council Member Parsons mentioned that with this year being the two hundred fiftieth anniversary of the U.S.
Fourth of July coming at the Fire meeting on Monday night, 1 put in a request with the Williams volunteers with the firefighters as far as if they would look into possibly consider installing interchangeable lights to decorate City Hall.
Not only for upcoming our two hundred fiftieth anniversary for the United States, but they can be used year-round. We can decorate City Hall and the Fire Department for Christmas, the Festival of Lights Parade, Fourth of July, Veterans Day. For all the holidays.
Council Member Belmontes Leyva - reported that she attended regular meetings. She attended her first Groundwater Authority meeting and expressed there was so much to learn that it was both overwhelming and exciting. She also noted that the City hosted Jackets at City Hall at the Wastewater Treatment Plant and thanked Damian Garcia and Tim Hurtado for the tour.
Council Member Belmontes Leyva also met with City Manager and Mayor Dunlap earlier during the month.
Council Member Sellers, Jr.- met with City Manager, he helped the Williams Community Center set up a display and donations. Council Member Sellers, Jr. also attended all his regular meetings.
Council Member Troughton, Jr.- attended the museum meeting. He also met with the city manager, our police chief, our fire chief, and the school about the E Street Project.
Mayor Dunlap - attended her regular meetings. She also met with the City Manager, Finance Committee and Personnel Committee. Mayor Dunlap said the Volunteers with the Fire Department had done an amazing job with their Sportsman's Dinner. She thanked staff out at the Wastewater Treatment Plant for the tour earlier during the day, she too learned more about how the plan is operated.
Council Member Troughton, Jr., said he had one last comment. He stated that on Pioneer Day, the museum's going to sponsor a Civil War battle on the Venice Park. 6 STAFF GENERAL REPORTS AND DISCUSSION:
City Manager thanked Mayor Dunlap and said it has been a very busy and productive first month of being the City Manager here in Williams. Except that I learned housing is very difficult to find in this community she stated. Mrs. Kimball said she is very grateful for the dedicated staff. I have come to learn how knowledgeable they have been and their deep dedication to the community.
Mrs. Kimball thanked the Finance director for his help getting her up to speed on some major projects as much as he could. The City Planner also met with me and other team members to go over some exciting upcoming projects. I'm trying to get caught up on all that.
Police Chief Miller. reported that the Police Department is operating well, although the department is currently slightly short-staffed. He announced the Police Department had grown by one that morning, one of the officers became a dad.
He explained that there had been two major injury collisions on the Highway 20 corridor. We're in the works with Caltrans to try and get a traffic light in that intersection. It's about 60% designed, it's desperately needed, but it all comes down to its funding, if the City can't afford the traffic light Caltrans will have to put a stop sign until funds become available.
Fire Chief - was absent.
City Planner Ramsaur- gave an update on the Planning Department and the status on the Old Bowling Alley and other projects they are working on. She updated City Council on the Median Household Income Survey as well.
Finance Director- gave an update on the Finance Department.
Parks and Recreation Director- gave an update, he is currently in the process of hiring lifeguards because the opening of the pool is right around the corner. He also mentioned that soccer signups will start soon, he is currently taking T-ball signups for three- and four-year-olds. Mr. Padilla thanked the City Manager for attending his Saturday basketball league games.
He reminded everyone that there will also be a Taco competition on May 3rd.
Mayor Dunlap adjourned the meeting to closed session 7:45pm with a five-minute break.
CLOSED SESSION:
Public Employee Performance Evaluation Pursuant to Section 54957 Title: City Administrator
Mayor Dunlap reconvened to open session with no reportable action at 8:31pm ADJOURNMENT:
Mayor Dunlap adjourned the meeting at 8:35pm.
Kate Dulap, Mayor
Mariana Pineda, City Clerk
CITY OF WILLIAMS DATE: April 15, 2026
City Council ITEM #: 6.
Agenda Report CATEGORY: Old Business
SUBJECT: Treasurer's Investment Report and Monthly Register - February 2026 BACKGROUND:
The attached report provides the most current information on the City's investments and the check egister report for February 2026. The source of this information is provided monthly by various inancial institutions. The deposits and investments described in the attached report comply with th City's Investment Policy.
Also included is a monthly update of the City's Sales Taxes and Transient Occupancy Taxes (TOT) projections which can have a material impact on the City's annual general fund revenues. The attached Fiscal Year 2026 analysis has been updated to include receipts received through the end of March 2026.
SALES TAX UPDATE:
Through the end of March 2026, the City has received 7 sales tax payments so far this year representing 50% of the annual sales taxes. The first two payments of every quarter are advance estimates provided by the State and do not yet reflect actual sales activity. For this reason, estimates are revised quarterly.
Early estimates can fluctuate significantly due to the volatility of sales tax revenues and the continually changing economic environment. Based on the sales taxes received through March 2026, sales tax revenues are currently trending right on budget with projections trending $10,104 lower than budget.
TRANSIENT OCCUPANCY TAXES UPDATE:
These revenues have been updated to include actual receipts through the end of March 2026. The current forecast is based on projections for each hotel adjusted for the varying number of payments received to date. TOT revenues are currently trending right on budget with projections $14,290 higher than budget.
This revenue source can fluctuate from month to month depending on travel activity and local lodging demand.
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 government 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
Updated Sales Taxes and Transient Occupancy Taxes Projections Monthly Check Register Report
CITY OF WILLIAMS
SUMMARY OF CASH AND INVESTMENTS
As of February 28, 2026
CASH ACCOUNTS
US Bank - Business Checking $ 81,596
US Bank - General Checking (City Treasury) $ 2,264,540
Total Cash 2,346,135
INVESTMENT PORTFOLIO
Description Interest
Call nia CLASS Fundst Fund (LAIF) 3.87% $ 4,059,030
3.74% 4,667,734
Total Investments $ 8,726,764
Cash & Investments 11,072,899
heal und a rement, an eating to the General Fund was as folovs:
General Fund Cash & Investment Balances $ 6,162,322
_ess Storm Drain Deficit (Fund 273 $ (63,161)
ess Street Cash Deficit (Fund 290) $ (1,903,523)
Less Morning Star Street Loan (Fund 290)* (422,464)
Total Deficits $ (2,389,148)
Net General Fund Balance 3.773,174
Remaining Pledged Funds for E Street Project (Total pledge of $2,000,000) 516,142 Adjusted General Fund Balance 3,257,032
* Total E Street Project Expenditures included in Deficit $ 1,483,858 Morning Star Loan for Highway 99 Expense of $522,464.30 to be repaid as follows:
May 15, 2025 - Paid 100,000.00
May 15, 2026 100,000.00
May 15, 2027 $ 322,464.30
Yield Comparison CA CLASS LAIF Variance,
February-25 4.41% 4.33% 0.08%
March-25 4.40% 4.31% 0.08%
April-25 4.39% 4.28% 0.11%
May-25 4.27% 0.08%
June-25 4.27% 0.07%
July-25 4.26%| 0.08%
August-25 4.25% 0.07%
September-25 4.21% 0.06%
October-25 4.15% 0.04%|
November-25 4.10% -0.06%
December-25 3.88% 4.03% -0.15%
January-26 3.78% 3.93% -0.15%
February-26 3.74%| 3.87% -0.13%
Average Monthly Rate 4.19% 4.17% 0.02%
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: Officer Council Communications FY2026\Treasuer's Report FY2026\/February 2026 Investment Detail for 4.15.26 Meeting.xls|Proj March 2026 CITY OF WILLIAMS Updated Projections
Sales Taxes and Transient Occupancy Taxes
As of March 31, 2026
Current Year Fiscal Year 2026
Projections Updated for receipts received through March 2026 Projected
Received Projected FY2026
FY2026 through March FY2026 Surplus
Budgeted Revenues (Shortfall) Difference
Bradley Burns
Sales Taxes 1,598,567 934,769 1,664,917 66,350 4%
Add On Tax
Sales Taxes 949,662 480,540 873,208 (76,454) -8%
Total Sales
Taxes 2,548,229 1,415,309 2,538,125 (10,104) -0.4%
Transient
Occupancy
Taxes 465,945 315,285 480,235 14,290 3.1%
Totals 4,186
CITY OF MLLIAMS Check Register - Treasurer Rpt Page: 1
FINANCE DEPARTMENT 02/26 (02/28/2026) to 02/26 (02/28/2026) Mar 16, 2026 10:32AM Report Criteria:
Print Sequence Detail
Journal Code. Journal code = "DA"
Transaction.Amount >0
Check Check
Journal Payee or Description Date Number Amount
CDA ADVANCED DOCUMENT 02/13/2026 51765 223.30 Copies
CDA AMAZON CAPITAL SERVICES 02/13/2026 51767 1,373.49
CDA BEST BEST & KRIEGER LLP 02/13/2026 51769 7,444.75
CDA CITY OF WILLIAMS 02/13/2026 51771 380.24
CDA CIVICPLUS LLC 02/13/2026 51772 1,411.20 Annual Subscription CDA CLOSE LUMBER 02/13/2026 51773 178.31
CDA COLUSA COUNTY AUDITOR'S OFFICE 02/13/2026 51774 37.50 Paid Ciations CDA COLUSA COUNTY FARM SUPPLY, INC 02/13/2026 51775 205.82 CDA COLUSA COUNTY SHERIFF'S OFFICE 02/13/2026 51776 62.00 CDA DERODA INC 02/13/2026 51777 358.06
CDA FOUCH & SON PHARMACY 02/13/2026 51780 19.47
CDA MESSENGER PUBLISHING GROUP 02/13/2026 51786 115.00 Planning Comm. Meeting CDA MID VALLEY AUTO CARE 02/13/2026 51787 107.46
CDA MUN CPAS 02/13/2026 51788 2,400.00 2023-2024 Audit
CDA ON SITE SAFETY SERVICES, INC 02/13/2026 51790 150.00 CDA PACE SUPPLY CORP. 02/13/2026 51792 105.81
CDA PACIFIC GAS & ELECTRIC CO 02/13/2026 51793 9,133.34 See breakdown Below CDA PEERLESS NETWORK INC 02/13/2026 51794 109.23
CDA PRECISION BUSINESS ASSOC., INC 02/13/2026 51796 3,582.68 IT Services CDA PREMIER PRINT & MAIL 02/13/2026 51797 160.20 Duty Status Slips CDA RACE COMMUNICATIONS 02/13/2026 51798 1,874.68
CDA RAMOS OIL COMPANY, INC. 02/13/2026 51799 834.88
CDA REIMBURSEMENT 02/13/2026 51800 25.00
CDA SHOP N SAVE MARKET 02/13/2026 51803 6.18
CDA SORENSON PEST CONTROL, INC. 02/13/2026 51804 385.00 CDA TRANSUNION RISK AND ALTERNATIVE 02/13/2026 51807 100.00 CDA U S BANK NATIONAL ASSOCIATION 02/13/2026 51808 63.86 CDA VERDANT COMMERCIAL CAPITAL LLC 02/13/2026 51810 249.52 CDA VERIZON WIRELESS 02/13/2026 51811 589.37
CDA VESTIS GROUP INC 02/13/2026 51812 321.64
CDA AERIAL LIFT SERVICE CO INC 02/27/2026 51813 168.81
CDA ALL SEASONS TREE & TURF CARE INC 02/27/2026 51814 2,678.00 Tree Injections CDA AMAZON CAPITAL SERVICES 02/27/2026 51816 945.79
CDA AMERICAN FIDELITY ASSURANCE 02/27/2026 51817 2,040.79 CDA AMERICAN FIDELITY FLEX ACCOUNT 02/27/2026 51818 816.65 CDA BENNETT ENGINEERING SERVICES 02/27/2026 51820 2,104.00 CDA BIDWELL H20 02/2712026 51821 144.35
CDA CA DEPT OF JUSTICE 02/27/2026 51822 52.00
CDA CA DEPT OF JUSTICE-FINGERPRINT 02/27/2026 51823 49.00 CDA CITY OF WILLIAMS 02/27/2026 51824 27,060.34 LAFCO PAYMENT CDA CLOSE LUMBER 02/27/2026 51825 404.63
CDA COMCAST BUSINESS 02/27/2026 51826 414.59
CDA DERODA INC 02/27/2026 51828 62.50
CDA DOWN RANGE 02/27/2026 51830 988.84
CDA MUNISERVICES 02/27/2026 51837 15,049.97 SUTA 2QTR 2025 CDA OFFICE DEPOT 02/27/2026 51838 20.56
CDA PACE ENGINEERING, INC 02/27/2026 51840 121.50
CDA PACIFIC GAS & ELECTRIC CO 02/27/2026 51841 94.74
CDA PAPE MACHINERY 02/27/2026 51842 387.87
CDA PRECISION BUSINESS ASSOC. INC 02/27/2026 51844 2,670.00 CDA RAMOS OIL COMPANY, INC. 02/2712026 51845 854.70
CDA REIMBURSEMENT 02/27/2026 51846 436.99
CDA REVIZE LLC 02/27/2026 51847 2,500.00 Website Annual Fee CITY OF WILLIAMS Check Register - Treasurer Rpt Page: 2 FINANCE DEPARTMENT 02/26 (02/28/2026) to 02/26 (02/28/2026) Mar 16, 2026 10:32AM Check Check
Journal Payee or Description Date Number Amount
CDA SCORE SPORTS 02/27/2026 51849 488.44
CDA SORENSON PEST CONTROL, INC. 02/27/2026 51851 80.00
CDA TEXAS LIFE INSURANCE COMPANY 02/27/2026 51854 363.50 CDA UNUM LIFE INS. COMPANY OF AMER 02/27/2026 51855 589.84 CDA VESTIS GROUP INC 02/27/2026 51857 191.64
CDA VISION SERVICE PLAN (CA) 02/27/2026 51858 434.60
CDA COLUSA COUNTY SHERIFF'S OFFICE 02/27/2026 51861 62.00 CDA HOUSING TOOLS LLC 02/13/2026 51782 350.00
CDA LDA PARTNERS DESIGNERS & ARCHITECTS 02/13/2026 51785 13,450.00 470 7th Street CDA LDA PARTNERS DESIGNERS & ARCHITECTS 02/27/2026 51834 18,220.00 4707 Street CDA DEWBERRY ENGINEERS INC 02/13/2026 51778 20,253.39 Marguerite Street CDA DEWBERRY ENGINEERS INC 02/27/2026 51829 74,278.42 Marquerite Street CDA ADVANCED DOCUMENT 02/13/2026 51765 21.77
CDA ALPHA ANALYTICAL LABORATORIES INC 02/13/2026 51766 119.00 CDA AMAZON CAPITAL SERVICES 02/13/2026 51767 96.97
CDA BAY CITY ELECTRIC WORKS 02/13/2026 51768 2,200.24
CDA CASELLE, INC. 02/13/2026 51770 1,282.00
CDA DERODA INC 02/13/2026 51777 21.53
CDA MUN CPAS 02/13/2026 51788 2,400.00 2023-2024 Audit
CDA OFFICE DEPOT 02/13/2026 51789 39.71
CDA ON SITE SAFETY SERVICES, INC 02/13/2026 51790 75.00 CDA PACIFIC GAS & ELECTRIC CO 02/13/2026 51793 327.33
CDA PRECISION BUSINESS ASSOC., INC 02/13/2026 51796 714.91 CDA PREMIER PRINT & MAIL 02/13/2026 51797 53.40
CDA RACE COMMUNICATIONS 02/13/2026 51798 312.45
CDA RAMOS OIL COMPANY, INC 02/13/2026 51799 221.56
CDA SCP DISTRIBUTORS LLC 02/13/2026 51802 2,156.22 Water Chemicals CDA SORENSON PEST CONTROL, INC. 02/13/2026 51804 120.00 CDA US BANK NATIONAL ASSOCIATION 02/13/2026 51808 147.98 CDA VERDANT COMMERCIAL CAPITAL LLC 02/13/2026 51810 62.39 CDA VERIZON WIRELESS 02/13/2026 51811 326.16
CDA VESTIS GROUP INC 02/13/2026 51812 65.34
CDA AQUA-METRIC SALES CO 02/27/2026 51819 135.74
CDA CPM, INC. 02/27/2026 51827 18,725.75 Travel, Remove pump & Oil Well 10 CDA FOUCH & SON PHARMACY 02/27/2026 51832 9.17
CDA KNIFE RIVER CONSTRUCTION 02/27/2026 51833 186.44
CDA OFFICE DEPOT 02/27/2026 51838 64.13
CDA PACIFIC GAS & ELECTRIC CO 02/27/2026 51841 7,242.70 CDA RAMOS OIL COMPANY, INC. 02/27/2026 51845 454.82
CDA SCP DISTRIBUTORS LLC 02/27/2026 51850 2,156.22
CDA VESTIS GROUP INC 02/27/2026 51857 65.34
CDA ALPHA ANALYTICAL LABORATORIES INC 02/27/2026 51859 954.00 CDA ADVANCED DOCUMENT 02/13/2026 51765 21.77
CDA ALPHA ANALYTICAL LABORATORIES INC 02/13/2026 51766 970.00 CDA AMAZON CAPITAL SERVICES 02/13/2026 51767 157.10
CDA BEST BEST & KRIEGER LLP 02/13/2026 51769 32.10
CDA COLUSA COUNTY FARM SUPPLY, INC 02/13/2026 51775 365.66 CDA MUN CPAS 02/13/2026 51788 2,400.00
CDA OFFICE DEPOT 02/13/2026 51789 39.72
CDA ON SITE SAFETY SERVICES, INC 02/13/2026 51790 150.00 CDA PACIFIC GAS & ELECTRIC CO 02/13/2026 51793 4,296.82 CDA PRECISION BUSINESS ASSOC., INC 02/13/2026 51796 714.91 CDA PREMIER PRINT & MAIL 02/13/2026 51797 53.40
RACE COMMUNICATIONS 02/13/2026 51798 312.45
CDA RAMOS OIL COMPANY, INC. 02/13/2026 51799 1,299.02
CDA SORENSON PEST CONTROL, INC. 02/13/2026 51804 70.00
CDA THE DOOR COMPANY 02/13/2026 51806 250.00
CDA US BANK NATIONAL ASSOCIATION 02/13/2026 51808 371.97 CITY OF WILLIAMS Check Register - Treasurer Rpt Page: 3 FINANCE DEPARTMENT 02/26 (02/28/2026) to 02/26 (02/28/2026) Mar 16, 2026 10:32AM Check Check
Journal Payee or Description Date Number Amount
CDA USA BLUE BOOK 02/13/2026 51809 241.64
CDA VERDANT COMMERCIAL CAPITAL LLC 02/13/2026 51810 62.39 CDA VERIZON WIRELESS 02/13/2026 51811 442.21
CDA VESTIS GROUP INC 02/13/2026 51812 66.94
CDA ALPHA ANALYTICAL LABORATORIES INC 02/27/2026 51815 664.00 CDA AMAZON CAPITAL SERVICES 02/27/2026 51816 230.88
CDA CLOSE LUMBER 02/27/2026 51825 57.57
CDA KNIFE RIVER CONSTRUCTION 0212712026 51833 186.44
CDA OFFICE DEPOT 02/27/2026 51838 64.12
CDA OWEN EQUIPMENT COMPANY 02/27/2026 51839 431.26
CDA PACE ENGINEERING, INC 02/27/2026 51840 358.10
CDA RAMOS OIL COMPANY, INC. 02/27/2026 51845 640.02
CDA ROBINSON ENTERPRISES, INC. 02/27/2026 51848 5,862.51 WIMP/Sludge CDA STATE WATER RESOURCES 02/27/2026 51852 173.00
CDA TELSTAR INSTRUMENTS 02/27/2026 51853 2,255.20 WNT Repairs CDA USA BLUE BOOK 02/27/2026 51856 3,842.48 WITP Maint/Repairs CDA VESTIS GROUP INC 02/27/2026 51857 66.94
CDA AMAZON CAPITAL SERVICES 02/13/2026 51767 96.95
CDA CITY OF WILLIAMS 02/13/2026 51771 101.32
CDA CLOSE LUMBER 02/13/2026 51773 9.50
CDA PACIFIC GAS & ELECTRIC CO 02/13/2026 51793 1,850.87 CDA SORENSON PEST CONTROL, INC. 02/13/2026 51804 20.00
CDA ALL SEASONS TREE & TURF CARE INC 02/27/2026 51814 2,472.00 Tree Injection Maint.
CDA M&K HARVESTING EQUIPMENT 02/27/2026 51835 26.46
CDA PACIFIC GAS & ELECTRIC CO 02/27/2026 51841 114.85
CDA AMAZON CAPITAL SERVICES 02/13/2026 51767 238.19
CDA BEST BEST & KRIEGER LLP 02/13/2026 51769 609.90
CDA COLUSA COUNTY FARM SUPPLY, INC 02/13/2026 51775 520.30 CDA DERODA INC 02/13/2026 51777 192.87
CDA FIRST AMERICAN TITLE 02/13/2026 51779 13,927.00 E Street Project Title Pmts CDA GARLAND & SALMON INC 02/13/2026 51781 3,000.00Appraisal E/11th Street CDA ICONIC MACHINERY 02/13/2026 51783 1,593.93
CDA ON SITE SAFETY SERVICES, INC 02/13/2026 51790 75.00 CDA PACIFIC GAS & ELECTRIC CO 02/13/2026 51793 4,032.12 CDA PG&E CFM/PPC DEPARTMENT 02/13/2026 51795 313,148.82 E Street Relocation G/E New Svc Improvements CDA RAMOS OIL COMPANY, INC. 02/13/2026 51799 208.43
CDA REIMBURSEMENT 02/13/2026 51801 45.69
CDA TAPCO 02/13/2026 51805 545.22
CDA BENNETT ENGINEERING SERVICES 02/27/2026 51820 39,815.07 E street Comp. Project CDA DERODA INC 02/27/2026 51828 492.97
CDA FIRST AMERICAN TITLE 02/27/2026 51831 71,519.00 Kanapa Y LLC E Street Project CDA MID VALLEY AUTO CARE 02/27/2026 51836 964.23
CDA PICKETT'S AUTO REPAIR 02/27/2026 51843 511.52
CDA RAMOS OIL COMPANY, INC. 02/27/2026 51845 190.71
CDA FIRST AMERICAN TITLE 02/27/2026 51860 1,161.00
CDA LARKYN FEILER 02/13/2026 51784 1,805.38
CDA P. SCOTT BROWNE 02/13/2026 51791 2,229.00
Grand Totals: 750,263.63
CITY OF WILLIAMS Check Register - Treasurer Rpt Page: 4 FINANCE DEPARTMENT 02/26 (02/28/2026) to 02/26 (02/28/2026) Mar 16, 2026 10:32AM Report Criteria:
Print Sequence Detail
Journal Code. Journal code = "CDA"
Transaction. Amount >0
February PG&E Payments Breakdown
$3,808.61 711 A Theatre Rd-Well 11
94.74 1491 E Street- Ag Barn
$ 114.85 East Unit
$1,817.94 North Street -PD
$3,434.09 711 Theater Road
Main Account
$ 847.73 Pool
$7,925.30 Buildings
$ 360.31 Parks
$ 327.33 Water
$ 618.80 Collections
$3,678.02 WWTP
$1,850.87 LLAD
$4,032.12 Streets
CITY OF WILLIAMS DATE: April 15, 2026
City Council ITEM: 7.
Agenda Report CATEGORY: New Business
SUBJECT: ADOPT A FORMAL ACCOUNTING POLICY FOR SUBSCRIPTION
BASED INFORMATION TECHNOLOGY ARANGEMENTS (SBITAS) IN
ACCORDANCE WITH GASB STATEMENT NO. 96 INCLUDING ESTABLISHMENT OF A $100,000 MATERIALITY THRESHHOLD FOR RECOGNITION OF QUALIFYING SOFTWARE CONTRACTS.
BACKGROUND
The Governmental Accounting Standards Board (GASB) issued Statement No. 96 to establish accounting and tinancial reporting requirements for subscription-based information technology arrangements (SBITAs) such as cloud-based systems and similar vendor hosted software agreements.
Under this standard, governments are required to recognize a subscription asset and corresponding subscription liability for qualifying multiyear contracts.
The City currently expenses software contracts as incurred. Adoption of this policy formalizes the City's compliance with GASB 96 and provides clear internal guidance for identifying and accounting for applicable contracts.
DISCUSSION
Identification of Applicable Contracts
A contract is considered a SBITA if it conveys control of the right to use vendor hosted software, is for a defined period of time and does not transfer ownership of the software. Common examples include financial systems, public safety software, permitting platforms, and other cloud based application used in City operations.
Materiality Threshold
The proposed policy establishes a $100,000 total contract value threshold for SBITA recognition.
Contracts below this threshold will be expensed as incurred and not be recorded as subscription based assets or liabilities.
This approach is consistent with generally accepted accounting principles, which allow governments to apply materiality in financial reporting. Establishing a threshold reduces administrative burden while ensuring that contracts with a meaningful financial impact are properly reported. For reference, a software contract identified during the City's FY2025 audit totaling $13,603 over five years would be considered immaterial under this policy.
Excluded Contracts
The policy also clarifies that certain contracts are excluded from GASB 96 requirements, including:
• Short term contracts with a maximum term of 12 months or less • Cancelable contracts without penalty, where either party may terminate the agreement without significant financial obligation
• Service only agreements that do not convey control of software • Contracts below the $100,000 materiality threshold
These exclusions ensure the City focuses compliance efforts on contracts that create enforceable long term financial obligations.
Implementation
The Finance Department will:
• Review contracts in coordination with departments
• Identify qualifying SBITAs
Maintain a tracking schedule for applicable contracts
• Record required year end adjustments for financial statement reporting
FINANCIAL IMPACT
Adoption of this policy has no direct fiscal impact. The policy affects financial reporting only and does not change the City's cash flows or contractual obligations.
RECOMMENDATION
Staff recommends that the City Council adopt a formal Accounting Policy for Subscription Based Information Technology Arrangements (SBITAs) in accordance with GASB Statement No. 96 including establishment of a $100,000 materiality threshold for recognition of qualifying software contracts.
Submitted and Prepared by:
Rex Greenbaum, Finance Director
Reviewed by:
Yvonne Kimball, City Manager
Attachments:
• Accounting Policy for Subscription Based Information Technology Arrangements (GASB 96)
City of Williams
Accounting Policy for Subscription Based Information Technology Arrangements (SBITAs) - GASB 96
Effective Date: July 1, 2024 (Start of Fiscal Year Ending June 30, 2025) I. Purpose
To establish guidelines for identifying and accounting for Subscription Based Information Technology Arrangements (SBITAs) in accordance with GASB 96.
II. Materiality Threshold
The City establishes a $100,000 total contract value threshold for recognition of SBITAs.
Contracts below this threshold shall be expensed as incurred. The threshold shall be applied consistently and reviewed periodically.
III. Definition of a SBITA:
A SBITA is a contract that conveys control of the right to use Information Technology (IT) software. Specifies a subscription term and involves vendor hosted software.
IV. Exclusions
The following contracts are excluded from SBITA recognition:
A. Short Term Arrangements: Contracts with a maximum possible term of 12 months or less.
B. Cancelable Contracts without Penalty that do not create an enforceable subscription term:
a. May be terminated by either party at any time, and
b. Do not impose significant financial penalties or obligations upon termination C. Non-Subscription Service Contracts: Contracts that do not convey control of the right to use software including maintenance agreements, support services and training.
D. Immaterial Contracts: Contracts with total payments below $100,000.
V. Recognition and Measurement
For contracts exceeding the materiality threshold, a subscription asset and subscription liability shall be recognized at the present value of expected payments. The asset shall be amortized over the subscription term and interest expense shall be recognized on the liability.
For purposes of measuring subscription liabilities and related subscription assets, the City shall use the interest rate implicit in the contract if that rate is readily determinable. If there is no implicit rate in the contract, the City will apply a standard discount rate of 4.0% as an estimate of its incremental borrowing rate. This 4.0% rate is intended to provide consistency in financial reporting while reflecting a reasonable estimate of the City's cost of borrowing. The Finance Director may adjust this rate periodically if market conditions change significantly.
VI. Financial Reporting
Governmental funds shall report expenditures when payments are made. SBITA assets and liabilities shall be recorded in the governmental wide financial statements.
VII. Responsibility
The Finance Department will be responsible for identifying applicable contracts, maintaining supporting schedules and recording required accounting entries.
Conclusion
This policy provides a practical and compliant framework for implementing GASB 96 while minimizing administrative burden through a clearly defined materiality threshold and exclusion criteria.