Agenda packet — Woodlake City Council, March 24, 2025

WOODLAKE CITY
Mayor Mendoza • Vice-Mayor Ortiz • Councilmember Martinez • Councilmember Valero • Councilmember Wallace

REGULAR MEETING

CITY COUNCIL
350 N Valencia Blvd, Woodlake, CA 93286
559-564-8055 • www.cityofwoodlake.com
Date: March 24, 2025 (Monday)
Time: 6:30 p.m.

Place: City Council Chambers
145 N. Magnolia
Woodlake CA 93286

TELECONFERENCE MEETING
Zoom Meeting
https://us02web.zoom.us/j/89176141818
Meeting ID: 891 7614 1818
One tap mobile
+16699009128,89176141818# US (San Jose)
In compliance with the Americans with Disabilities Act and the California Ralph M. Brown Act, if you need special assistance to participate in this meeting, including auxiliary aids, translation requests, or other accommodations, or to be able to access this agenda and documents in the agenda packet, please contact City Hall at 559-564-8055 at least 3 days prior to the meeting.

The full agenda including staff reports and supporting materials are available at City Hall.

I. CALL TO ORDER & WELCOME
II. PLEDGE OF ALLEGIANCE
III. ROLL CALL ATTENDANCE
IV. PUBLIC COMMENT
This portion of the meeting is reserved for persons wishing to address the Council on items within its jurisdiction but not on this agenda. NOTE: Prior to action by the Council on any item on this agenda, the public may comment on that item.

Unscheduled comments may be limited to 3 minutes.

All items on the Consent Agenda are considered to be routine and noncontroversial by City staff and will be approved by one motion if no member of the Council or public wishes to comment or ask questions. Items pulled from the Calendar will be considered separately.

IV. CONSENT CALENDAR –ACTION AND INFORMATION ITEMS
Request Approval of the Consent Calendar Action Items (IV A-C) A. Action: Approval of Minutes of the regular meeting held on February 10, 2025 (Pages 1-20)
B. Action: Approval of Warrants (Pages 21-89)
C. Action: Adoption of Resolution: Approval of the February 2025 Monthly Report of Investments (Pages 90-92)
V. ACTION/DISCUSSION ITEM
A. Information: Recognize Woodlake Valley Middle School & Woodlake High School Wrestling Teams (Page 93)
B. Information: City of Woodlake Capital Project Updates (Pages 94-118) C. Action: Adoption of Resolution: Approval of the City of Woodlake’s Audited Basic Financial Statements of the Measure R Revenue Fund and the Local Transportation Special Revenue Fund for the Year Ended June 30, 2024 (Pages 119-138) D. Action: Adoption of Resolution: Approval of the City of Woodlake’s Single Audit for the Year Ended June 30, 2024 (Pages 139-222)
E. Information: Wells Tract – City Water & Sewer Services Draft Agreement (Page 223-233)
VI. OTHER BUSINESS
A. Information: Items from Staff
B. Information: Items from Council Member
C. Request from Council Members for Future Agenda Items VII. CLOSED SESSION
As provided in the Ralph M. Brown Act, Government Code sections 54950 et seq., the Governing Board may meet in closed session with members of its staff and its attorneys.

These sessions are not open to the public and may not be attended by members of the public. The matters the Council will meet on in closed session are identified below or are those matters appropriately identified in open session as requiring immediate attention and arising after the
posting of the agenda. Any public reports of action taken in the closed session will be made in accordance with Government Code sections 54957.1 “Documents: If distributed to the Council less than 72 hours before a regular meeting, any public records which are subject to public inspection and pertain to an open-session item on the regular meeting agenda shall be available at the following address at the time they are distributed to a majority of the Council: 350 North Valencia Boulevard, Woodlake, California 93286. Public records distributed to the Council at a public meeting will be available to the public at such meetings if they were prepared by the City.

Exemptions and details in Government Code§ 54957.5 (a) shall apply.” II. ADJOURN
The next scheduled City Council meeting will be held on Monday, April 14, 2025, at 6:30 p.m. at City Council Chambers, located at 145 N. Magnolia, Woodlake, CA 93286 or via Zoom.

City Council:

Rudy Mendoza – Mayor
Frances Ortiz - Vice Mayor
William Valero – Councilmember
Misty Wallace – Councilmember
Jose L. Martinez - Councilmember

WOODLAKE CITY COUNCIL MINUTES February 10, 2025
PRESENT: Valero, Martinez, Ortiz & Wallace
VIA ZOOM:

PRESENT: Zamora, Lara, Marquez, Llamas, Reynolds & Zacarias ABSENT: Mendoza

FLAG SALUTE
Public Comment - None
IV. CONSENT CALENDAR –ACTION AND INFORMATION ITEMS
Request Approval of the Consent Calendar Action Items (IV A-C) A. Action: Approval of Minutes of the regular meeting held on January 27, 2025 B. Action: Approval of Warrants
C. Action: Adoption of Resolution: Approval of the January 2025 Monthly Report of Investments

ON A MOTION BY MARTINEZ, SECOND BY WALLACE, IT WAS
VOTED TO APPROVE THE CONSENT CALENDAR. APPROVED
UNANIMOUSLY BY ROLL CALL VOTE.

V. ACTION/DISCUSSION ITEMS
A. Information: City of Woodlake Capital Project Updates The City of Woodlake has many capital projects in multiple phases of development.

To keep the Council and public informed, it regularly reports on these projects as scheduled public meetings.

B. Action: Adoption of Resolution: Approving Subdivision Improvements and Authorize Staff to Issue a Notice of Completion for Kaweah View Homes Subdivision Community Development Director reported the following: . A Subdivision Improvement Agreement between the Developer and City was approved by City Council on August 14, 2023, and an updated Subdivision Improvement Agreement was approved on January 8, 2024. The Subdivision Improvement Agreement outlines the Developer responsibilities and City responsibilities as it pertains to Final Subdivision Map 20-002, Kaweah View Homes Subdivision.

As per the approved Subdivision Improvement Agreement 23-03, the developer has completed the required improvements:

1. The developer will install curb, gutters, sidewalks, lighting, and landscaping.

2. The developer be required to install front yard landscaping, and side yard landscaping for corner lots, on all lots within the subdivision.

3. The applicant shall dedicate all street rights-of-way to the City of Woodlake as a certificate on the final subdivision map.

4. The developer will enter into a subdivision agreement with the City that further outlines the development standards of the subdivision.

5. The applicant shall construct said subdivision consistent with the Final Subdivision Map 20-002.

6. The applicant must comply with the city engineer's conditions.

7. The applicant shall submit a grading and drainage plan to the city engineer for review and approval.

8. All walls retaining soil must use block for the portion of the wall used to retain soil.

9. The applicant shall comply with the recommendations of the Woodlake Fire District pertaining to the location of fire hydrants.
1 10. All sewer, water and storm drainage improvements shall be installed consistent with the Woodlake improvement standards.

11. The applicant shall form a landscaping and lighting district. The city engineer and city administrator shall determine the improvements that will be maintained by this district.

12. Street and traffic signage will be provided and installed by the developer.

13. The subdivider shall pay all fees and charges associated with the recordation of the final subdivision map.

14. Streetlights shall be installed at locations specified by the City Engineer. Streetlights shall be a streetlight recommended by Southern California Edison Company.

15. Fences may not abut sidewalks on residential properties when the fence runs parallel with the sidewalk. A 5-foot landscaping strip must be provided to buffer fences from sidewalks.

16. Applicant shall construct development in accordance with the attached final map.

17. The park shall be completed along with all offsite improvements consistent with the city-approved landscaping and irrigation plan. The installation of this park shall be in lieu of the developer paying park impact fees.

18. The developer will dedicate right of way as shown on Exhibit F of the Subdivision Improvement Agreement 23-03.

19. The developer will obtain FEMA approved Letter of Map Revision Based on Fill for subdivision.

The improvements in the project followed all City of Woodlake development standards and have been inspected for approval by the City’s Public Works Manager, Building Inspector and Capital Projects Director.

The Developer has provided the City with the required Maintenance Bond for the improvements covered in the Phase I Subdivision Improvements Agreement.

ON A MOTION BY MARTINEZ SECOND BY VALERO IT WAS VOTED TO

ADOPT THE RESOLUTION AND APPROVE THE SUBDIVISION

IMPROVEMENTS AND AUTHORIZE STAFF TO ISSUE A NOTICE OF
COMPLETION FOR KAWEAH VIEW HOMES SUBDIVISION. APRROVED
UNANIMOUSLY BY ROLL CALL VOTE.

C. Action: Adoption of Resolution: Approve the Second Note Modification Agreement and Allonge for the Kaweah View Subdivision
Community Development Director Llamas reported the following: Over the last few years, the City has acquired properties and marketed them to potential developers. The property, APN No. 060-020-081-000 was acquired by the City of Woodlake to attract future development on the North Side of the City. The property sits north of the City of Woodlake on Kaweah Ave. and Valencia Blvd.

After acquiring the property and developing conceptual maps, the property was marketed for future housing development. The City received interest from multiple developers on the property. Efrain Yanez from Yanez Construction worked with City staff on a mutual concept where both staff and the developer agree with the final product of the development. The development will offer much-needed single-family housing in the City of Woodlake.

The City entered into a Purchase and Sale Agreement with Efrain Yanez for the sale of the property. The overall sale price of the property was five hundred thousand dollars ($500,000.00). As noted in the Purchase and Sale Agreement and the attached Promissory Note, the City temporarily carried a portion of sale price in the amount of ($450,000.00) four hundred and fifty thousand dollars that was due and payable January 1, 2024.

The maker of the note Efrain Yanez requested to modify the current Note Modification Agreement and Allonge through the attached Second Note Modification Agreement and Allonge. The maturity date on loan would be extended to January 1, 2026, for all unpaid principal and accrued interest. The developer would pay the City 1/25th of the note plus accrued interest each time that a lot was sold. The remainder of the note and interest for any unsold lots would be due and payable January 1, 2026. 2 As of this date the developer has closed one home at the development and has reimbursed the City for that lot. The current balance of the note is $432,000.00 plus interest.

ON A MOTION BY MARTINEZ, SECOND BY WALLACE IT WAS VOTED TO

ADOPT THE RESOLUTION AND APPROVE THE SECOND NOTE

MODIFICATION AGREEMENT AND ALLONGE FOR THE KAWEAH

HOMES SUBDIVISION APPROVED UNANIMOUSLY BY ROLL CALL
VOTE.

D. Action: Adoption of Resolution: Approval of the City of Woodlake’s Audited Basic Financial Statements for the Year Ended June 30, 2024
Community Development Director Llamas reported the following: The City of Woodlake undergoes an annual independent audit of its basic financial statements of its governmental activities, its business-type activities, each of its major funds, and its aggregate remaining fund information. For Fiscal Year 2023/2024, the City of Woodlake contracted Rogers, Anderson, Malody & Scott, LLP to perform its City independent audit.

The audit is conducted with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that the audit is performed to obtain reasonable assurance about whether the City financial statements are free of material misstatement. The audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. The audit also includes assessing the accounting principles used and the significant estimates made by management, as well as evaluating the overall financial statement presentation. The audit also considers the City’s internal controls over financial reporting and tests its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters.

Staff has reviewed the independent auditor’s report for the year ended June 30, 2024, and concurs with the report. The financial statements present fairly, in all material respects and there were no findings or deficiencies in internal controls for the audit ending June 30, 2024.

ON A MOTION BY ORTIZ SECOND BY MARTINEZ IT WAS VORED TO ADOPT THE RESOLUTION AND APPROVE THE CITY OF WOODLAKE’S

AUDITED BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2024
E. Action: Adoption of Resolution: Approval of the City of Woodlake’s Fiscal Year 2024/2025 Budget Amendment No. 2
Community Development Director Llamas reported the following: Annually, City staff submits to City Council, a draft budget. The draft budget is submitted at scheduled Council meetings, which are open to the public. The purpose of the budgeting process is to propose necessary expenditures and the means of funding them. Occasionally, budget amendments will be necessary to cover unexpected expenditures or note unexpected revenues. Amendments will be presented to the Council for approval.

Below is a summary of the key changes as shown in the attached Budget Amendment No.2:

1. Decrease in Sales Tax

2. Increase in Building Permit Revenues

3. Increase in Engineering Consultant Expenses

4. Increase in Storm Water Expenses

ON A MOTION BY MARTINEZ SECOND BY VALERO IT WAS VOTED TO ADOPT THE RESOLUTION AND APPROVE THE CITY OF WOODLAKE’S FISCAL YEAR 2024/2025 BUDGET AMENDMENT NO. 2. APPROVED
UNANIMOUSLY BY ROLL CALL VOTE.
3 F. Action: Adoption of Resolution: Award the Right of Way Services for the City of Woodlake West Sequoia Avenue Multimodal Improvements Project Community Development Director reported the following: The City of Woodlake applied for ATP Cycle 6 funding for the construction of the West Sequoia Avenue Multimodal Improvements Project. The project will directly link to the improvements that were established through ATP Cycle 4 on North Valencia Blvd. This multi-modal project will close a gap on Sequoia Avenue that currently lacks sidewalk, curb, gutter, ADA ramps, streetlights, and bike lanes. Currently, there are inadequate pedestrian improvements on the north side of Sequoia Avenue from Valencia to Mulberry St. which leads to pedestrians walking on the road when going to school or athletic facilities. The gap closure would allow pedestrians and cyclists to travel between residential areas, the schools, and Antelope Creek Park.

The City was awarded $2,532,000 for the construction of the West Sequoia Avenue Multimodal Improvements Project. The City will cover the design and right of way services costs associated with the project using their Road Maintenance and Rehabilitation Account (RMRA).

The City released a request for proposals for right of way services related to the project. Six firms submitted proposals and three firms were selected to participate in the City’s interview process. The three firms that were interviewed were:

1. Bender Rosenthal Incorporated (BRI)

2. Monument

3. Hamner & Jewell Associates.

All firms submitted good proposals and showed general knowledge of the project and its complexities. After reviewing the firms’ proposals and scoring them along with the firms selected for interviews, the City selection panel scored BRI the highest.

BRI and City staff have completed negotiations for the cost of their services. BRI was able to meet the requirements of the City’s budget for the necessary services. The cost to provide the right-of-way services will be in the amount of seventy-nine thousand nine hundred and ninety-nine dollars and one cent ($79,999.01). The costs associated with the right-of-way services will be covered by RMRA funding and local street funds.

ON A MOTION BY VALERO SECOND BY WALLACE IT WAS VOTED TO

ADOPT THE RESOLUTION AND AWARD THE RIGHT OF WAY SERVICES FOR THE CITY OF WOODLAKE WEST SEQUOIA AVENUE TO BRI.

APPROVED UNANIMOUSLY BY ROLL CALL VOTE.

VI. OTHER BUSINESS
A. Information: Items from Staff
Community Services Director Reynolds – Sports and Events update.

Police Chief Marquez – Reported investigations are on-going and arrests have been made. Department will continue traffic control.

Student Representatives Villavicienco & Martinez –Reported updates on school events
B. information from Council
Councilmember Martinez – Reported the high school mock trial team is doing well.

City Attorney Zamora stated the students are very impressive and doing a good job. 4 VII. CLOSED SESSION

NOTICE TO THE PUBLIC
As provided in the Ralph M. Brown Act, Government Code sections 54950 et seq., the Governing Board may meet in closed session with members of its staff and its attorneys. These sessions are not open to the public and may not be attended by members of the public. The matters the Council will meet on in closed session are identified below or are those matters appropriately identified in open session as requiring immediate attention and arising after the posting of the agenda. Any public reports of action taken in the closed session will be made in accordance with Government Code sections 54957.1.
“Documents: If distributed to the Council less than 72 hours before a regular meeting, any public records which are subject to public inspection and pertain to an open-session item on the regular meeting agenda shall be available at the following address at the time they are distributed to a majority of the Council: 350 North Valencia Boulevard, Woodlake, California 93286. Public records distributed to the Council at a public meeting will be available to the public at such meeting if they were prepared by the City.

Exemptions and details in Government Code§ 54957.5 (a) shall apply.” VIII. ADJOURN
The next scheduled City Council meeting will be held on Monday, February 24, 2025, at 6:30 p.m. at City Council Chambers located at 145 N. Magnolia, Woodlake, CA 93286 or via Zoom.

City Council:

Rudy Mendoza - Mayor
Frances Ortiz - Vice Mayor
Jose L. Martinez – Councilmember
William Valero – Councilmember
Misty Wallace - Councilmember
Meeting adjourned at 7:22 pm
Submitted by,
Irene Zacarias
City Clerk
5 RECREATION

HIGHLIGHTS
6 7

HIGHLIGHTS OF

UPCOMING EVENTS
8 9
10 -
11 Upcoming Events . WUSD student octivities colendor
- Will include upcoming sports, ocodemic evenfs,
club events, qnd school octivities
- Link is open to students qnd community
members
o WHS will be holding o "Know your rights"
community workshop with the nonprofits O.L.A
ond RAZA on Februory 27 . Students will be donoting blood this week to sove lives!
12 Sports r Basketball
Girls JV lost to Lindsoy but beot Formersville
Girls Vorsity lost to Lindsoy, Strothmore, Formersville, but beot Oronge Cove Boys JV ond vorsity beot Lindsoy ond Formersville, but lost to Strothmore ond Oronge Cove
Girls hod their senior
night on Februory sth
Boys will hove their
senior night tomorrow
(Februory I I th)
13 Sports r Soccer
. Girls JV beot Lindsoy, Oronge Cove, ond Formersville. Girls Vorsity beot Oronge Cove, Strothmore, Formersville, but lost to Lindsoy . Boys JV beot Oronge Cove ond Formersville, tied Strothmore, lost to Lindsoy . Boys Vorsity beot Oronge Cove, Strothmore, Formersville but lost to Lindsoy
Girls hod their senior night on Februory Sth
Boys will hove their senior night tomorro
(Februory I I th)
F,\ A
14 Wrestling
Boys ond girls high school ond
middle school ore leogue
chompions!
o Boys high school dominoted
the tournoment, with 9 finolists
ond 6 chompions
o
A
15 A
ramalchoir
Honor Choir performed of Centrol Volley Christion.

Dromo is preporing for their upcoming musicol of
Cinderello.

Band/Colorguard
Porticipoted in the first colorguord/winter percussion competition of the seoson ond took sth! Four members olso troveled to the Tulore-Kings Honor bond ond represented WUSD.

I
16 A
FFA
o All l5 Stote Degrees got qpproved!
o Getting reqdy for Notionol FFA Weeko Citrus Judging ond Colifornio Woter lssues finished up their seoson of Fresno Stote Stote Finols!
o Woodloke FFA hod l8 Blue Jocket Bonzono Recipients
17 Outdoors Club
o One of the winners of CA's whole toil gron
This will ollow the club to toke two trips to th
Chonnel lslonds in the spring qnd foll of
2026
o Selling Volentine's Doy Donut Groms from
Kristy Kreme for $S
18 Clubs
o Mock Troil got to the finols ogonist Golden
West ond lost by I point
o ASB hos been getting posters together for
Senior Night
19 an
(Go Birds)
I
20 City of Woodlake
Summary of Disbursments and Payroll
City Council Meeting March 24,2025
578,777.62
s7,834.83

DISBURSM ENTS / WARRANTS

PAYROTL
city 03/07/2025
Fne 03/07/202s
2/L/202s
2/13/2O2s
2/20/202s
2/26/2O2s
3/4/2025
3/4/ZO2s
3/LL/2O2s
3h8/202s
WIRES

PAYROLL TAX WIRE
USDA - Water Loan
USDA - Sewer Loan
USDA - Airport Loan
USDA - Fire Truck Loan
5t9t,74r.64
51,341,355.48
$5s,762.90
577,20O.66
s77r,603.r2
s154,880.44
s40.oo
sr.88,s79.94
ctry
FIRE
Gross Pavroll 586,612.45
s 1s,094.81
S 2,894.L7
TotalWire Amount Sent Out S 17,988.98
City Adm Ramon
l, Ramon Lara, certify under penalty of perjury that the above listed accounts are correct, due and payable to the best of my knowledge.

Ayes:

Noes:

Absent:

Abstain:

Passed and adopted at a regular meeting of the City Council of the city of Woodlake on the 24th day of March 2025
by the following vote:

Mayor, Rudy Mendoza
Total Disbursments
Amount to be Approved 765.6L
City Clerk, lrene Zacarias
21 rROLL ...S C-BIWEEKLY
]AP BY DEPT CHECKS/STUBS/MANUAL/CANC' D
Rr.l\T- 03 / o4 / zoz5 15
PR31]-R-VLA.24

46.29 PAGE 5
Paymate
pERroD 1 DATING 2/L6/zozs- 3/oI/2025 CHECK DATE 3/01/zozs ]LOYER
)DE
FUND
CODE

GRAND TOTALS
NEGOT]ABLE CHECKS

0.00 0.00

OTHER CHECKS
HOME
TOTALS
*EMPLOYEE CHECKS
*VENDOR CHECKS
*BANK CHECKS
**TOTAL NEGOT]ABLE
WORKED
TOTALS
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WORKED

DIR DEP
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*MANUAL CHECKS
*CANCELLED CHECKS
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NON-NEGOTTABLE CHECKS
78 ,'777 .62 *DIRECT DEPOS]T STUBS
O. OO *VENDOR DIR DEP STUBS
78,'7"7'/ .62 **TOTAL NON-NEGOTIABLE CHECKS
NEGOTIABLE CHECKS/NON-NEGOT]ABLE CHECKS
O. OO *EMPLOYEE CHECKS
O. OO *VENDOR CHECKS
O. OO *BANK CHECKS
78,7'77 .62 *D]RECT DEPOSIT STUBS
O. OO *VENDOR D]R DEP STUBS
78,'777 .62 ***TOTAL NEGOTIABLE & NON-NEGOT 34
34 0
34 o
0 0
34 0

0.00 7 8 ,'7'77 .62
*OTHER
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CHECKS

NEG, NON-NEG, OTHER CHECKS
0 TOTAL SEQ 1 FEMALES 8
22 rRoLL. . .
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C-BTWEEKLY

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29 PAGE 1
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DIRECT
1 DATTNG 2/16/2025- 3/0L/2025 CHECK DATE 3/07/Z0ZS
DEPOS]T IS TURNED ON
CHECK
NUMBER
L43465
L43466
r43467
L43468
L43469
L4347 0
r4347 I
L43412
L43473
L4347 4
L4347 5
L4341 6
r4347'7
r4347 B
1,43419
L43480
r4348r
r43482
r43483
r43484
143485
L43486
L4348'7
143488
CHECK
AMOUNT

EMPLOYEE/BANK/VENDOR
NAME
2 ,663
5,l-39
2,87r
2 ,857
r ,469
2 ,868
3 ,329
2,L75
L ,36L
L,44L
L,643
r ,'732
L,569
2 ,072
2 ,827
3,590
3 ,485
2 ,342
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2,r47
1,680
2 ,020
L,736
1,830
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.07
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234
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599
600
555
584
572
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593
594
595
587
597
598
2r5
134
1 STUB
1 STUB
1 STUB
1 STUB
1 STUB
1 STUB
1- STUB
1 STUB
1 STUB
I STUB
1 STUB
1 STUB
1 STUB
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1 STUB
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1 STUB
1 STUB
1 STUB
1 STUB
23 aRoLL. . .
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CHECK
NUMBER
a43489
1 43490
r4349r
L43492
L43493
L43494
743495
L43496
L43497
r43498
. . . . s c-BrwEEKLy RUN- 03 / 04/zoz5 15 .46 .29 PAGE 2 . STUB CHECK REGI STER PR3 11'R-VT4 . 24 Paymate
pERroD 1 DATTNG 2/1-6/2025- 3/0L/2025 CHECK DATE 3/07/2025

DIRECT DEPOSIT IS TURNED ON

CHECK EMPLOYEE/BANK/VENDOR CHECK

AMOUNT NAME CODE SEQ
2,457.75 232 1 STUB ONLY
2,556-99 223 1 STUB ONLY
I,894.22 227 1 STUB ONLY
2 , 093 .5'7 2L8 1 STUB ONLY
I,649.36 230 1 STUB ONLY
2,692-74 209 1 STUB ONLY
2,278.12 2IL 1 STUB ONLY
2,0L8.43 274 1 STUB ONLY
2,365.94 188 1 STUB ONLY
I,403.99 224 1 STUB ONLY

TOTALS FOR CHECK FORM

NEGOTIABLE CHECKS

0.00 0.00

0.00 0.00
STUB
*EMPLOYEE CHECKS
*VENDOR CHECKS
*BANK CHECKS **TOTAL NEGOTIABLE CHECKS
COUNTS
0 0
0 0

OTHER CHECKS

0.00 0.00
*MANUAL CHECKS
*CANCELLED CHECKS
0 0
O. OO **TOTAL FOR CHECK FORM

NON-NEGOTIABLE CHECKS
"78,771 .62

0.00 *DIRECT
*VENDOR

DEPOSIT
D]R DEP
STUBS
STUBS
34 0
24 rROLL ...F F-BIWEEKLY
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pERroD 1 DATING z/rc/zozs- 3/oI/2025 CHECK DATE 3/07/zozs ]LOYER
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GRAND TOTALS
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OTHER CHECKS
HOME
TOTALS
*DIRECT DEPOSIT
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WORKED
TOTALS
WORKED
D]R DEP
COUNTS
*EMPLOYEE CHECKS
*VENDOR CHECKS
*BANK CHECKS
**TOTAL NEGOTIABLE CHECKS
*MANUAL CHECKS
*CANCELLED CHECKS

0.00 ***GRAldD TOTAL
U
tl
0 0

0.00 0.00
0 U
NON_NEGOT]ABLE CHECKS
7 ,834 . 83

0.00 STUBS
STUBS
4 0
+
U
0 0
4 0
4 n
7, 834.83 **TOTAL NON-NEGOTIABLE CHECKS
NEGOTTABLE CHECTS/I{ON-NEGOTTABLE CHECKS
O. OO *EMPLOYEE CHECKS
O. OO *VENDOR CHECKS
O. OO *BANK CHECKS
7 ,834.83 *DTRECT DEPOSTT STUBS
O. OO *VENDOR DIR DEP STUBS
7,834.83 ***TOTAL NEGOT]ABLE & NON-NEGOT

0.00 7 ,834.83
*OTHER CHECKS ***TOTAL NEG, NON-NEG, OTHER CHECKS
TOTAL SEQ 1 FEMALES U
25 rRoLL. . .

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RUN- 03 / 04 / ZOZ5 L5 "32
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PERToD 1 DATTNG 2/16/zozsDIRECT DEPOSIT ]S TURNED ON
z/ot/zozs cHECK DArE 3/07 /2025
CHECK
NUMBER
CHECK
A]VlOI]NT
r4346L r , 422 .23
7 ,493 .00
3,039.99
t ,87 9 .61-
L43462
L43463
I43464

TOTALS FOR CHECK FORM
NEGOT]ABLE CHECKS

0.00 0.00

0.00 0.00
EMPLoYEE/BANK/VENDOR
NAME
STUB
*EMPLOYEE CHECKS
*VENDOR CHECKS
*BANK CHECKS
**TOTAL NEGOTIABLE CHECKS
CODE
4052
4042
4 018
4022
CHECK
SEQ

I STUB ONLY
1 STUB ONLY
1 STUB ONLY
1 STUB ONLY
COUNTS
0 0
0 0

OTHER CHECKS

0.00 0.00
*MANUAL CHECKS
*CANCELLED CHECKS
0 0
4 0
O. OO **TOTAL FOR CHECK FORM

NON-NEGOTIABLE CHECKS
1 ,834.83

0.00 *D]RECT
*VENDOR

DEPOSIT

DIR DEP
STUBS
STUBS
26 Y INFORMATTON

OSS PAY

EMPLOYEE NAME
PAGE TOTALS ***FEATURE TOTALS *

FEATURE DISTRI BUTIO
1Q 2025
03/07/25
AMT
N

MTD AMT
RUN- 3/06/2
PR4BO

QTD AMT
FIRE
FY24/2s

GROSS - PAYROLL
o2/L6 TO 03/01 #ra PAYDAY
stvjp # CUR
4452
4042
4065
4048
4 0184022
4059
7 EMPLOYEES
7 EMPLOYEES
2,0r7 .502 ,027 .50
U. UU0.00
3,850.002 ,564 . BL 0.00
L0 ,459 . B1
2,0L7 .502,027.50

0.000.00
3, 850.00
2 ,
564 .8L

0.00 L0 ,459 .81
L5,296.8610,547.50
4,887 .52
6 ,553 .72 L9,620.00
1"6 ,652 .45
7_ , 666 .20
75 ,224 .25
r0 ,459. 81 r0 ,459 - B1 75,224.25
27 Y INFORMATION
T T-r/2 03
FEATURE DISTRIBUTION RUN- 3/06/2
PR4BO

EMPLOYEE NAME
PAGE TOTALS ***
FEATURE TOTALS *
EMP #
232
223
599
584572s93595
7 EMPLOYEES
7 EMPLOYEES
crrY - o/T - PAYROLL #re - 1e 2025 vuz+/zs - oz/te ro oz/01 pAyDAy oz/ot/zs

CUR AMT
r,078.94
426.25

75.00 193.607 62 .23
r,280.63
69r.36
4,508.01
4,508.01

CUR HRS

31.50 10.00
2 .00

4.00 15.00
24 .00
1s.00
101.50
101. s0
28 ACH payments - November December January
December and January
Vendor Date Document Description Amount
WEX - for November 12105124 s-12052024-752 November Citv/Fire gas cards pavment 15,049.7t WEX - for December 0y02t25 s-07022025-277 December City/Fire gas cards payment It,772.57 WEX - for Januarv 0L130125 s-0r302025-342 December City/Fire gas cards payment 10,429.88 36,652.16
Midvattey DisposaL 12t05124 check # 76008 MidVattey - October 2024 sevice 77,513.96 MidvaItey Disposat o7174125 check # 76139 MidVattey - November 2024 sevice 77,575.52 155,089.48
Totat 19r,741.64
29 ACH payments - February 2025
February
Vendor Date Document Description Amount
Midvaltey Disposat 02t72t25 check # 76300 Midvattey - December 2024 sevice 77,572.6t Midvattey Disposat 02t26t25 check # 76346 Midvattey - January 2024 sevice 77,307.83 154,880.44
30 ACS FINANCIAL SYSTEM 02/13/2025 r-r-:

BANK VENDORBANK BANK OF THE SIERRA
Check Register
CHECK#

CITY OF WOODLAKE
GL54OR-VO8 .22 PAGE ].

DATE AMOUNT
001343
00L261
002303
002082o0],264 002303001875
00231 900]-264 002302
002470
0 011140 01913000334000351-
.50203
00135000006400r"8360 0116 0000758
002367
000898000283
:-5021-
rs022150231"5024]5025 ]-5026 L5021
7 630)-7 63027 63037 63047 6305
763067 63071 63081 63097 6340
40 1_5 1, 103 200
r_09 200
2 ,204 224
160
38 ,283 04T6
00505500
o'71_ l_
6363
0 0 0181- 00000147000381
002226000s30002065
00r5'7 9 .50202
001970
00r572000022
.50201
001_768 002355ooo024001_6050 0110 9
0019990 0171_ 5001_805 001-599000988
002056000260
7 6322
t6323
'7 6324
7 63257 6326
7 63271 6328
7 6329
7 63307 533Lt 6332
t6333
1 63347 63357 6336
7 6337763381 63397 6340 1634r
.L7.00.00..0 0
.00o2.00.00.47.00
ADVENTfST HEALTH PHY NET

KAWEAH HEALTH
FAM]LY HEALTH CARE NETWO ADVENTIST HEALTH PHY NET E.D.r.S.

ENTABI MD TNC
FAMILY HEALTH CARE NETWO A.R.E. AUTO PARTS INC

AGUILERA/CARINA AT & T MOBILITY
AUTOZONE STORE 4485

BANK OF AMERICABSK ASSOCIATES

CABRERA/ANEL

CALIFORNIA CHOTCE
CECTLS GARAGECISCO TfRESCOOKS COMMIINICATIONCREATTVE FORMS & CONCEPT

DUARTE/FERNANDO JUAREZ
FOOTH]LLS SUN-GAZETTE/TH FRU]T GROWERS SUPPLY CO. HEALTH WISE SERVTCESKEY EVIDENCE LOCK & SAFE

KIWANIS OF WOODLAKE

LEAGUE OF CALIF CITIES

LEMONCOVE GRANITE LLC

MTSSION SQUAREMONARCH FORD

PACE SUPPLY CORP

PAPE MACHINERYPONCE/ARTUROPORTERVILLE ASPHALT
QT POD
OUAD _ KNOPFRAMOS/ANA ARELLANOROGERS ANDERSON MALODY &

SIERRA CONSTRUCTION &SOUTHERN CALIF EDISON CO
ST .JOHN'S RIVERSTATE FIRE TRAINING

STRYKER SALES CORPORATIO
SUNBELT RENTALSSUPERfOR POOL PRODUCTS L
TAYLOR GROUP ARCHfTECTS
TELSTAR INSTRUMENTS INC.

THOMSON REUTERS-WESTWOODLAKE FIRE D]ST VOLUN
351326
t5z 1 1 A1
540
259258
1_45135
35 50
263 I ,48680
76314
7 63L27 63L31 63141 63L51 63]-67 63L1
t 63L81 63L9
7 53207 632r
02/12/25o2'/ L2 / 2s 02/12/25 02/72/25 02/12/25 02/72/2s 02/1-2/25 02/a3/25 02/L3/25 02/13/25 02/13/25 02/1-3/25 02/L3/25 02/13/25 02/L3/25 02/1-3/25 02/L3/2\o2'/ L3'/ 2502/1-3/25 02/L3/25 02/L3/25 02/L3/25 02 /L3 /.25 02/t3/2502/1-3/2502/1-3/25o2'/ 13 / 25 02/13/25 02/t-3/2s 02/a3/25 02/1,3/25 02/1-3/25 02/L3/25 02/L3/25
02/1,3/25 02/1,3/25 02/13/25 02/L3/25
o2'/ 1"3'/ 25 02/13/2s02/1-3/2502/1-3/2502/1,3/25 02/13/2502/1-3/25 02/L3/25 02/L3/25 02/13/25 15 1515
20 r6a
50 L,9I4
2 ,600 459
4,O66
97 005"7
9402
00 0000
60 81
00 ZU
71,5Z30
00 00
22 60
4A
0023
0085000075
l-3 I,T7L2\
823
3 ,24'750
623
1-
,
615
34, 505 100
,330 all,137 315
2 ,1-00 723
300
31 ACS FINANCIAL SYSTEM o2/r3 /2025 11 : check Register BANK VENDOR CHECK#BANK BANK OF THE SIERRA
OOOO28 WOODLAKE HARDWARE CO 16342 000083 wooDLAKE/crTY oF 76343 001211 4CREEKS '76344

BANK OF THE SIERRA

CITY OF WOODLAKE
GL54OR_V08.22 PAGE 2

DATE AMOUNT
L,373 63s
24 ,392
48 0007
02/13/2502 /.1-3 /.25 02/1-3/25
1-,34L,355.48 ***
32 ACS F]NANC]AL SYSTEM
02 / 1-3 / 2025 11 :

BANK VENDOR
REPORT TOTALS:

Check Register
CHECK#
RECORDS PRINTED - OQO299

CITY OF WOODLAKE
GL54OR_V08.22 PAGE 3

DATE AMOUNT
r,34r,355.48
33 ACS FINANC]AL SYSTEM 02/13 /2025 11: 06 : o4

VENDOR NAME
DESCR]PTION
A.R.E. AUTO PARTS ]NC BATTERY/DEPOSTT 02 / 2025
BATTERY/DEPOSIT O2,/ 2025
COUPLER/FITTING 02/25
BRAKE PADS/BRK R"IR 2/25

ADVENTIST HEALTH PHY NET

PHYSICIANPHYSICIAN
PHYSIC]AN PHYSTCIANPHYSTCTANPHYSICIANPHYSICTANPHYSICIANPHYSICIANPHYSICIANPHYSICIANPHYSICIANPHYSTCIANPHYSICIANPHYSICIAN PHYSIC]AN PHYSICIAN
AMOUNT
Schedule of Bi11s

ACCOUNT NAME FUND & ACCOTINT

VEHICLE MAINTENANCE/OPER

VEHTCLE MAINTENANCE/OPER

SPECIAL DEPARTMENT EXPEN

VEHICLE MAINTENANCE/OPER

SPECIAL DEPARTMENT EXPEN

VEHTCLE MAINTENANCE/OPER
SPECIAL DEPARTMENT EXPENSPECIAL DEPARTMENT EXPEN *VENDOR TOTAL

CLAIM INVOICE
CfTY OF WOODLAKE
GL54OR.VO8 .22 PAGE 1
PO# F/P ID LINE
3s63563s63563563563563s6
3s6
032
032
029032
BATTRY/BRUSH 02/2025 029
HOSE FITTTNGS 02/2025NAPA OIL FILTER 02/2025
MARKER/TOOL 02/2025GRTNDER Kr"r 02/2025

0.040.280.520.70 aa0.860 .461- .200 .29 itt
L.20
6 .93
5 .410 .49r_.55 0.16
t-552L5
l- 1-
1-54
o462
042L
04l- 80 41-r041_ B
0421-
0 4110 418
0462
060060
060060060060060060060
838164
8382868383r_9 838420838576838658
8387 29
838961
839523
001320013300146
00145
00l-44
00134001350013600137
042904060460
0472
0 441-
0402
0403
o620010 01_0010 01-001
0010 01-062001001001
0010 01_02900r060
0'720 41-001001
92 68
26 26
L6
62 1_1_6
21-
10 160
13 74906l
029032029029
1, 103
VISIT/MEDVIS]T/MED VISTT /MEDVISITIMEDVIS ITlMEDVIS]T/MED VIS ITlMED VISIT/MEDV]SIT/MED V]SIT/MED V]SIT/MED VTSTT/MEDVISIT/MEDVIS]T/MED VISTT/MEDVTSIT/MEDVISIT/MED

HEALTHHEALTHHEALTH
HEALTHHEALTI{HEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTH

HEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTH HEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTH *VENDOR

INSURANCEINSURANCEINSURANCEINSURANCE
INSURANCEINSURANCEINSURANCEINSURANCE]NSURANCE ]NSURANCEINSURANCETNSURANCETNSURANCEINSURANCEINSURANCEINSURANCEINSURANCE]NSURANCE INSURANCEINSURANCEINSURANCEINSURANCEINSURANCEINSURANCEINSURANCE]NSURANCETNSURANCEINSURANCE

INSURANCEINSURANCEINSURANCEINSURANCEINSURANCETNSURANCE
TOTAL
VISIT VISITVTSITVIS IT VISIT VISIT VISIT V]S]T VISIT VISIT VISIT VISTT VfSIT VISIT VISIT VISIT VISIT
0 .22

0.38 0.510.16o .620.340.880.21, 0.16 0.875.042 000.3s1 1)0.11 37]- 311- 31I3'71- 37r 37r371-371, 37L311-3tL31L 31r
371 31r
0000100001000010000100001000010000100001_00001_00001_ 0000r00001 000010000100001
001001001001051062063
04]-6
0 4180 421- nL))o46L
04620463
0 01_0010 01,001001001001
051o62053029001060012 o4r
0404
0405
04L5041-6
0418
0421-
0422o 461-0462
046304290406
008008008008008008008
o404o4
04040404040404o404o4
/25 '/ zs /25 '/ 25
/25 /25 /)c /zs
/.25
/25 '/ 25
/2s /25/25 /25 /25 2/2s 2/2s 2/252 /252'/ 25 2/25 2/25 2/252'/ 25 2/25 2/252 /25 2'/252/25 2/252'/2s2'/25
0202o2
020202o2o202o202020202Q2
02 0402
0403
o404
000000000000000000000000000000000
000000
37I371- 31r 31r371, 37L31L
31L 37r371-37]- 37L 37r311-37L37L371-
31L3'7 r
008008008008008008008008008008008008
008008008008008008008008008008008
008008008008
0500s00500s00s0050050050
0500500500500500500s0050050050050050
050
050050
050050050050050050050050050050
0s0
04050 415
04500472o44L
00001000010000400004
DRDRDR

DRDRDRDRDRDRDRDRDRDRDRDRDRDR

SERVSERVSERVSERV
SERV

SERVSERV
0000400004
SERVSERVSERVSERVSERVSERVSERVSERVSERVSERV 05
60 0
35 34
ACS 02/ FINANCIAL SYSTEM L3/2025 11:05:04 CITY OF WOODLAKE GL54OR_V08.22 PAGE 2

VENDOR NAME

DESCRIPTION
AGUTLERA/CARfNA
ROAR VLNTINES ZUMBA 2/25
Schedule of Bi11s

AMOUNT ACCOIINT NAME
2OO. OO ROAR PROGRAM
SPECTAL DEPARTMENT EXPEN 062 TELEPHONE OO4 *VENDOR TOTAL

FUND & ACCOUNT
oot -o42r.060.076

CLAIM INVOICE
2445405L
PO# F/P ID LINE
AT & T MOBIL]TY TWILIO SIM CARDS
FD CELL PHONES 02
AUTOZONE STORE 4485
TRATNTNG 02/2025

SPECIAL DEPT EXPNS

SPECIAL DEPT EXPNSSPECIAL DPT EXPNSE
VEHTCLE MAINT 02l2
FUEL 02/2025

BSK ASSOCIATES

WEEKLY EFFLUENT
BACTr 02/2025

WEEKLY EFFLUENT

CALIFORNIA CHOICE
CTY EMPLOYEES O2
CTY EMPLOYEES O2
CTY EMPLOYEES 02
zu 25z5
0462
04]-4
060
060
029
020
355 00074356 00071_ 356 00080
BATTERY 02/2025
cREDrr 02/2025

MEGUIAR/FF SURFMARVEL AIR TOOL

CABRERA/ANEL
SEQUOIA RM RENTAL 02/25CLEANTNG DEP 02/2025
1300
40 18
'7L
3424
000000
BANK OF AMERICA FIRE STN MAINT 02/2025 FIRE STN MAINT 02/2025 FIRE STN MAINT 02/2025 OFFICE SUPPLIES 02/2025 urrLrTrES 02/2025
TRAINING 02/2025TRA]NING 02/2025 TRATNTNG 02/2025
SPECIAL DEPT EXP 2/25 FIRE PREVENTION 02/2025
F]RE PREVENTTON 02/2025
02//20
02 / 2025o2'/ 25
2/252 /252'/ 25
025
02/25
02 / 2025
96 6369
/ 202s
/ 2025 '/2025

45.08 64.1-2
]-09 .20
43 58
190
222'7
5 )nn
l-64atr
10 31
90 3l60
100160
2U5
5877 91-

SPECTAL DEPARTMENT CR SPECIAL DEPARTMENT
SPECfAL DEPARTMENTSPECfAL DEPARTMENT *VENDOR TOTAL
EXPEN OO1EXPEN OO1
EXPEN OO1EXPEN OO1
041004100 4100 418
060
060060050
0462
0463
0462
0462
04485L2369L04485]-23692 044851-2444404485724954

MARCHMARCHMARCH
029029
029 o)q
029029
029
o32
035
028028028o29
3563s63563s6
3s6356356356
3s63553s6
20252U 252025
00049000s0
00048001s2
00060
00061000620006300064
00068
00r41
00045
00044000300030003
118
2843
99 87
150240.EA
0 41-40 41-4
04L4
o414o414o 41-4Q 41-40 41-4
04L404I404L404L4041-4041-4
0 41-40 41-4
04:-4
060060060
060060060060060060060060
060050
034
023021-03103'7
037
029
0 41-041
037
00051-000s200053
0005400055000s6000s70005800059
004004004004004004
004
004
004004
30 1-9
24 oo99
80 0000
37 00000000
43 FIRE STATION MAINTENANC FIRE STATION MAINTENANC FIRE STATION MAfNTENANC

OFFICE SUPPLIES

UTTLITIES

TRAINTNG EXPENSETRAINING EXPENSETRAINING EXPENSE
SPECIAL DEPARTMENT EXPEN F]RE PREVENTION FIRE PREVENTION

TRAINING EXPENSE

SPECIAL DEPARTMENT EXPENSPECIAL DEPARTMENT EXPENSPECIAL DEPARTMENT EXPEN VEH] CLE MAINTENANCE/OPER VEHICLE GASOLINE *VENDOR TOTAL CONTRACTURAL SERVICESCONTRACTURAL SERVICESCONTRACTURAL SERVICESSPECIAL DEPARTMENT EXPEN *VENDOR TOTAL

COMMUNITY CENTER
DEPOSITS FORM OTHERS *VENDOR TOTAL
o34
034
3s63s63s6
3s63s63s6
000650006600067
356
3563s63s6356356 ?q63553563563s6
494
ta
167L6'7
38 40
2 ,204
004004004004004
004
00 004
32 060060050060
050060060060
050505
02 / 2025 062 063
aa A o
225.30
355356
25-00325-003
0335503373
03611
062062
&R&R

AI AIAI
PP
00r_.0306.000 001.0000.200 068 035
80800
0 0
0008700088

HEALTHHEALTHHEALTH

INSURANCEINSURANCEINSURANCE
001001001
0402
0403
0404
000
0 000
35 ACS FINANCTAL SYSTEM 02/L3/2025 11: o6:04

VENDOR NAME

DESCRIPTION
Schedule of Bills CITY OF WOODLAKE GL54OR_V08.22 PAGE 3

AMOUNT ACCOUNT NAME FUND & ACCOUNT
001
CLAIM INVOICE PO# F/P ID L]NE
CALfFORNIA CHOICE crY EMPLOYEES 02/2025 crY EMPLOYEES 02/2025 cTY EMPLOYEES 02/2025 cTY EMPLOYEES 02/2025 cTY EMPLOYEES 02/2025 crY EMPLOYEES 02/2025

DUARTE/FERNANDO JUAREZ
ROAR VLNTNS BLLNS 02/25
VALENTINES DANCE 2/25
382t
99 43
72 '738255
000000
02/ 02/ 02/ 02/ 02/
o2'/02 /. 02/
.A35

52.88J-/8400658304
04 0405041_5
0 41-6
0 418
042L
0422
046L
0462
04630429
04060460
0472
044], 0000
0 411_
0500500500500s0050050
0500s0050050050050050200
0s0050
200
008008008008008008008
008008
2025
2025202520252025
2025
20252U 25zu 25zu z3
2025
zu 25
2U 2a202520252U 2520252025
249
964
524
1,351

HEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTH UFAT NdHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTH *VENDOR fNSURANCEINSURANCE

INSURANCEINSURANCEINSURANCEINSURANCEINSURANCEINSURANCEINSURANCEINSURANCETNSURANCEINSURANCEINSURANCE INSURANCE]NSURANCEINSURANCEINSURANCEINSURANCE
TOTAL

MARCHMARCHMARCH

MARCHMARCHMARCHMARCHMARCHMARCHMARCHMARCHMARCHMARCH
MARCHMARCHMARCI{MARCHMARCH
77 52
356
3563s63563563563s63s6356356
3563563s6
0003000300030003
000300030003
000
0000000
0 CTY

CTYCTYCTYCTYCTY
CTY
CTY
RX

RXRXRXRXRX
202520252U 25

EMPLOYEESEMPLOYEESEMPLOYEESEMPLOYEESEMPLOYEESEMPLOYEESEMPLOYEESEMPLOYEES ,1254
r ,'7317
7 ,683 4 ,243
30 654
08080808
20252025zu z52U 25zu z5
060050050060060060
060060
1 tr9
61 979560
1'76
332534
'74
6 3,00
3434
752200340
540

WITHHEL OO
0000

WITHHEL OO
MATNTENANC OO4MAINTENANC OO4MA]NTENANC OO4 MAINTENANC O04 000300030003
0003
3s63s6356356
00081000820008300084
356 00150356 00156
000000000006060602
000607o4
11 1111
3 9
t
0 2
l_1t_
44 0000
CTY INS W/H EMPLEF' 2/25PD EXPENSE 02/2025 FIRE EXPENSE 02/25 FD INS W/H EMPLEE 2/25 031
o 41-40000
008031008
008
3s6355356
356
3s6
0003000030
00030000310003200033
33'1 00034
38 ,283

CECILS GARAGE
PURGE VALVE 02/2025
C]SCO TIRES DrsMNr/MNT / SERvrcE 2 / 2sCOOKS COMMUNICATION IIN]T REPAIRED 02/25 UNIT REPAIRED 02/2025 uNrr REPATR 02/2025 UNTT REPATR 02/2025

CREATIVE FORMS & CONCEPT
BSNSS LrC CERTS 02/25
ACCNT PAYBLE CHKS 2/25
357.1,6 VEHTCLE MATNTENANCE/OPER 001.0411.060.032
326.00 CONTRACTURAL SERVICES 062.O462.060.028
01904918331-59 4681-59123]-59'7241-597 32
l-2100612TOT7
0050
000050
RADIO & PAGERRADfO & PAGERRADIO & PAGERRADIO & PAGER *VENDOR TOTAL o41-4
0414
0 41-4
04L4
033033033033
448
692
1 1 L1
SPECIAL DEPARTMENT EXPEN OO1. 04O2
SPECIAL DEPARTMENT EXPEN OO1. 041O *VENDOR TOTALROAR PROGRAM 001.0421 COMMUNITY PROMOTION FUND O01.O4O9 *VENDOR TOTAL
029o29
o76
066
3s6 00038 356 00037
356 00075 356 00076
E.D.I.S
INVOICEINVOICEINVO]CE INVOICEINVOICEINVOICE
02/o2'/ 02/ 02/o2'/
02/
2U 252025

1.53 4 .1-3

5.561- .'7 5
6 .18 3.68
0 01_001001001001
00r_
0402
0403
0404
04050 4150 41-6
0s0050050050050050
008008
008008008008
HEALTHHEALTHI.TEALTHHEALTHHEALTH
HEALTH
INSURANCE]NSURANCEINSURANCEfNSURANCEINSURANCETNSURANCE
0000s0000s00005000050000500005
31r 37r
2025 371-20252025
2025
3773't 1-3'71,
36 ACS FINANCIAL SYSTEM 02/73/2025 11:06:04

VENDOR NAME

DESCRIPTION
Schedul-e of Bi11s
FUND & ACCOUNT CLAIM INVO]CE
C]TY OF WOODLAKE GL54OR_V08.22 PAGE 4
AMOUNT ACCOUNT NAME PO# F/P ID L]NE
E.D.I.S.

RX INVOICERX TNVO]CE RX INVO]CE RX TNVOICERX INVOICERX INVOICE RX INVOICERX INVOfCERX ]NVOICE RX INVOICERX INVOICE

HEALTHHEALTH
HEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTH *VENDOR

INSURANCEINSURANCEINSURANCEINSURANCE

INSURANCEINSURANCEINSURANCEINSURANCETNSURANCEINSURANCEINSURANCE TOTAL
INSURANCEINSURANCE]NSURANCEINSURANCEfNSURANCEINSURANCElNSURANCE]NSURANCEINSURANCEINSURANCEINSURANCE

INSURANCEINSURANCEINSURANCETNSURANCEINSURANCEINSURANCE
TOTAL
INSURANCElNSURANCE
INSURANCEINSURANCEINSURANCEINSURANCETNSURANCEINSURANCEfNSURANCEINSURANCEINSURANCE

INSURANCEINSURANCEINSURANCEINSURANCEINSURANCE
37r 37r311-371-
000050000s0000500005000000
00000000
02/
o2'/ 02/ 02/ 02/ 02/o2'/ 02/ 02/ 02/ 02/
2U Z5
20252U 25
9t9
43 3
1-2
100
L6L
49 33t9
4845
0286
001001
001061u62053o2900r060072
0 41-
0 4180 421-0422
046]- 04620453
04290406
0460
0412
o441
008008008008008008008008
008008008
008008008008008
008008008008008008008008008008008
0500500500s0050050
0s00s0050
0500500500s0
0500500s00500500500s0050050050
050050
zu z5 )n)q 202520252U 252025zu z5zu z5
00s00s005005
005005005
000060000600005000060000300003
00003
37L 31I
371-311- 31r3173'71-
37L
3t 1-
37]- 311-371-
371-371-
31L371-
3'7L31L311 37r 31r
0402
0403
0404
0010600120 41-
0010010 01_
063
029
001060o12
2azo
03 46
81 .7L
.93.40.59
050050
ENTABT MD ]NC PHYSICIAN VISI
PHYSfCIAN V]S] PHYSICIAN VISIPHYSICIAN VIS] VIS
VISVTSVISVISVISVISVISV]S VISVTSVIS
VIS
4540
1889
97 09
32 04020403
o404
04050 415
041-6
041-80 421-
0422o46r0462
046304290406046004'72044r
0s0050050
0500500500s00500500s0050050
050050050050050
008008008008
008008008008008008008008008008008008
008
3'7L3'7t 31r37L31L 31r
311-
31'J.
371-311"371- 37r
00006
0000600006000060000600006000060000600006
00006000060000600006
TTTTT
2025zu 25202520252025
2025
zu z5
20252025202520252025
02/02/.02/ 02/o2'/o2'/ 02/ 02/02 /. 02/ 02/ 02/
02'/o2'/ 02/o2'/.02/
202520252025
2025,/,ll 2 3
45 04
4044
01t_0l_02
00 2
IJ10
0 3
0 HEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTH
HEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTH *VENDOR

HEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEAI,THHEALTHHEALTH

HEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTH
0010010 01_001001001
0 01-00100106 t_
062
PHYSICIANPHYSICIANPHYS]CIAN PHYSICIAN
PHYSIClANPHYSIC]AN PHYSIC]AN PHYSICIANPHYSICIANPHYSICIANPHYSICTANPHYSICTANPHYSICIAN

FAMTLY HEALTH CARE
PHYS]CIAN VISIT PHYS]C]AN VfSIT PHYSICIAN VISIT
PHYSICIAN V]SIT PHYSICIAN V]S]T PHYSICIAN VISITPHYSICIAN VISITPHYSTCTAN VISIT PI{YSTCIAN VTSTT PHYSICIAN VISITPHYSICIAN VTSTTPHYSICIAN VISITPHYSICTAN VISITPHYS]CIAN VISIT PHYSICIAN VISTTPHYSICIAN VISIT IITITITITITITIT]T]TITITIT 063 o29
0 40
11 9'7
NETWO
02/2502/25 02/25 02/2s
02'/2502/25 02/25o2'/ 25
02/25
02 /2502'/ 25
o2'/ 2502/2502/2502/2502/25

0.220.380.51_ 0.16u.620 .340.88

0.21-0.150.87

5.04 3.98

0.351.1_3 0.11
0 01,001001001
001001061u6z
0405
04L5041-6
0 418 042r04220 461-
o462
o463
0429
0406
0460o412
37L371-311,3'71-371- 37r3'7r
000030000300003000030000300003000030000300003
00003000030000300003
37 ACS F]NANC 02/:-3/2025 fAL SYSTEM 11:06: 04
PHYSICIANPHYSICIANPHYS]CIAN PHYSICIAN
PHYS]CIAN PHYSICIANPHYSICIANPHYSICIANPHYSICIANPHYSICTANPHYSICIANPHYSICIANPHYSICIANPHYS]CIAN PHYSICIAN

HEALTH WISE SERVICES
SHARPS KrOSK 02/2025

KAWEAH HEALTH
PHYS]C]AN VISIT PHYS]C]AN VISIT PHYSICIAN VIS]T PHYSICIAN VTSIT PHYSICIAN VTSITPHYSICIAN VISITPHYSICIAN VISITPHYS]CIAN VTSIT PHYSIC]AN VISIT PHYSTC]AN VISfT PHYSIC]AN VISIT PHYSICIAN V]S]T PHYSICIAN VIS]T Schedule of Bil-ls

FUND & ACCOUNT CLAIM INVOICE
27B495C9-0090
925050539250633'l
925061 83925068'7 6
1,96478

CITY OF WOODLAKE
GL54OR_V08.22 PAGE' 5
PO# F/P ID LINE
371 00003 371 00007

VENDOR NAME

DESCRIPTION

FAMTLY HEALTH CARE NETWO
PHYSICIAN VISIT 25

AMOUNT ACCOUNT NAME
ITITITITITITITITITITIT]TTTfTITIT
TT

PHYSICIAN VIS

PHYSICIAN VIS
VISVISVISVISV]S VISVISVISVISVfS

VISVISVISVISVTS
202520252025zu z52025
2025
2025
2U 252025
04 22
3851L66234
0441-
o4020403
0404
0405041-5
04l.6
04 t_8
0421-
0422
046r
0462
04630429
0406
o460
04'72
0 441-
0500500500s0050050050050050
008008
008008008008008008008008
008008008008008008008008
000070000700007000070000700007
00007
00007
0000700007
02/o2'/ 02/ 02/ 02/o2'/ 02/o2'/ 02/ 02/ 02/
o2'/ 02/o2'/ 02/ 02/ 02/ 02/
02/02 /. 02/ 02/o2'/ 02/ 02/o2'/ 02/ 02/
o2'/ 02/ 02/
0000
00000o05

HEALTHHEALTHHEALTHHEALTH

HEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEAI,THHEALTHHEALTHHEALTH

UFIT TU
*VENDOR
INSURANCEINSURANCE]NSURANCEINSURANCE]NSURANCEfNSURANCEINSURANCE INSURANCEINSURANCEINSURANCE]NSURANCEINSURANCEINSURANCEINSURANCEINSURANCEINSURANCETNSURANCEINSURANCE TOTAL
0410 01_001001001
050
050050050050
001001001001001061
062
063
029
001
001001051062063
o29
nto
029029
008008008008
008
05050505
060060060060060050
060
50505050
50 0000
00007000070000700007
0000700007
000000000000000000000
000000
371- 37r37L
311- 31r371-371-3173'71-3'71371-
3'71- 37r
37L37]- 371-37L31L37L 31r371, 31L
56 56565656
202202202202202202202202

3.98n ?q

1.130.11 060
012
041-
371-37L
37L37L371-
B8
2'L t6
8704
22JO
51 0
30 0400

FOOTHILLS SUN-GAZETTE/TH
ctJP 02 / 2025
FRUIT GROWERS SUPPLY CO.

GSKT FLNG FLL FCE 2/25 cuP MEASURE 02/2025
TAPE FLAGGING 02/2025TAPE FLAGGING O2 /2025
SHEAR HDGE/GLOVE 02/25
NTPPLE PVC 02/2025
PREFILTER 02/2025
259 .07 SPECIAL DEPARTMENT EXPEN OO1. 04O5 .060.029 356 00019 '7.21-
45 .45
L6 .42
9 .86
115.11

11.10 51- .96
258.11
001001001001
029
00r_0 01_
042]-
o421-
0429042L
0418
029
029o46046

SPECIAL DEPARTMENT

ORCHARD EXPENSESORCHARD EXPENSES
SPECIAL DEPARTMENTSPECIAL DEPARTMENTSPEC]AL DEPARTMENT *VENDOR TOTAL

EXPENEXPENEXPENEXPEN
EXPEN
042r0424
3563s6
000890009000091-
00092
000020000200002
92508960925Ll-r43o4tr11/ 1 0
33 333
00093000940009s
L45.63 SPEC]AL DEPARTMENT EXPEN 062.0462.060.029 355 00035 2U 2a20252025202520252025 tnttr
2025
2025
20252U 2.520252025
L662)A
88 2L
L68704
98 35
0010 01_0 01-00r_ 001001001
0402 .0
0403.00404 . 00405.00415.00415.00418.0
0421-.0
0422 .0
0461.00462.00463.00429.O
008008008008008008008008
020202020202n)0202
0000000
0005
3 0

HEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTH

HEALTHHEALTHHEALTHHEALTH

INSURANCE
INSURANCEINSURANCE]NSURANCEINSURANCEINSURANCEINSURANCEINSURANCETNSURANCE INSURANCEINSURANCE]NSURANCEINSURANCE
31]- 3'71
5555 00002
38 ACS FINANC 02/t3/2025 IAL SYSTEM 1l-:06:04 Schedule of Bill-s

FUND & ACCOLINT

CITY OF WOODLAKE
GL54OR_V08.22 PAGE 6
CLAIM INVOICE PO# F/P ID L]NE
13607151 8r3154 5
,JANUARY 2025
58039
L9LO20L544

XZANDER PONCE
L893 - 5P2025

VENDOR NAIVIE

DESCRIPTION

KAWEAH HEALTH

PHYSICIAN VISITPHYSICIAN VISITPHYSICIAN VISITPHYSTCIAN VISIT

LEAGUE OF CALIF CIT
MEMBERSHIP MTG 02

AMOUNT ACCOUNT NAME
02/o2'/02/o2'/
356356356356
L26357L26358
L26359l-26360
83656503
02/25 2/252'/ 25
)n,tq202520252025

1.130.110
15 13s.63

35.00 s0.00
263.22
8 ,486 .60

80.48 823 .94
L
,
623 .51"
r ,623 .5L 3,247 .02
3LJ. .62311 . 61
623.23
1-,675
L ,621
HEALTHHEALTHHEALTHHEALTH *VENDOR

INSURANCE

INSURANCEINSURANCEINSURANCE
TOTAL

SPECIAL DEPARTMENT EXPEN

MEMBERSHIPS & SUBSCRIPTI

TRAVEL, CONFERENCES & ME

SPECIAL DEPARTMENT EXPEN

DEFERRED COMPENSATIONVEHICLE MAINTENANCE,/OPER
CONTRACTURAL SERVICESCONTRACTURAL SERVfCES
CONTRACTURAL SERV]CES *VENDOR TOTAL
063.0463o62 - O462
001 .0305 . 000 . 074
00002000020000200002
008008008
008
0s0050050050
o406
04500412
0447
0 01-060072041
311-371-371-
04 3't 1-00
KEY EVIDENCE LOCK & SAFE L HANDLE 02/2025KIWANIS OF WOODLAKE FEB. DUES 02/2025
0 01-001001
063001
o62063
041_104030401_
0463
00000462
0463
060
060060060200
060060
029
038
030029040
032
028
356 00047
3s6 00013356 00015355 00155356 00014
356 00149356 00151
00153001_54
3s6 00086
356 00012
ES
zu z5
I

LEMONCOVE GRANITE LLC
SUPPLTES 02/2025

MISSTON SQUARE
DEFERRED COMP 02/2025

MONARCH FORD
TNDTCATOR ASY 02/25

PACE SUPPLY CORP
BRS COMP CPLG FRD 2/25

PAPE MACHINERY

DIAGNOSE/REPAIR

DTAGNOSE/REPAIR

PONCE/ARTURO
BSKTBALL RFND 02l2025
PORTERV]LLE ASPHALT BUNKER 02/2025
BTTNKER O2'/2025
QT POD BASE NTWRK AGRMNT 2/25QUAD _ KNOPF WDLK GAS STATION PHASE 3 STRM DRN
ANTELOPE CRK PRK 161 S. VLNCA 02l

50. OO BASKETBALL FEES
SPECIAL DEPARTMENT EXPEN SPECIAL DEPARTMENT EXPEN *VENDOR TOTAL 028
028
060060060060
0463
o462
02 / 202so2'/2025
3s6
356
L31-J.242t3'71242
063u62
00442
00143
356356 l_l_331 113 31 o29 029
00028
000210002300025
00 CoNTRACTURAL SERVTCES 04]-.0441. 060 . 028
415
a6z
2,118
CONTRACTURAL SERVICES OOlSPECIAL DEPARTMENT EXPEN 05O
ANTELOPE CREEK PARK OO]-
CONTRACTURAL SERVICES OO1
0416.0600450.0600407.0800415.050
028o29
s3 9
o28
39 ACS FINANCIAL SYSTEM 02/1-3/2025 1r-:06:04

VENDOR NAME
DESCRfPT]ON
QUAD - KNOPF MLBRRY ESTATES 02/25
MLBRY & NRNJO RNDBT 2/25
CLEAN CA PROJ O2/2O25
KAWEAH STRM DRN. 2/25
GENERAL SERVICES 2/25

RAMOS/ANA ARELLANO
CLNING DEP RFND 02/2025
Schedule of Bills
AMOUNT ACCOI]NT NAME
CONTRACTURAL SERVICES OO1
CONTRACTURAL SERVICES 022CONTRACTURAL SERVICES OO1KAWEAH STORMWATER PRO.JEC 060CONTRACTURAI, SERVICES OO1 *VENDOR TOTAL 3s6
356
20 5380
259
25 ,330
1OO. OO DEPOSITS FORM OTHERS

FUND & ACCOUNT
001.0000-200.035
060.021-060.021-
ool-.o42r.060 .046
004.o414. 060 . 037
004.o41-4. 060 . 040

CLAIM INVOICE
P&R 25-004
10 L23821-904425

CTTY OF WOODLAKE
GL54OR_V08.22 PAGE 7
PO# F/P ID LINE
3563563s63s6 00085
0416
0590
04l-6046004L6
0507 51-060080060
028
028028069028
1-26361-1-263621'26363126364L26365
0002400021
oo026
00022
00029
7 1-2856
L ,602 34,505
71-
AE
85 ROGERS ANDERSON MALODY CITY/FIRE AUDIT 2/25
CITY/F]RE AUDIT 2/25 C]TYIFIRE AUDIT 02/2 CITY/FIRE AUDIT 2/25 CTTY/FIRE AUDIT 2/25
ACCOUNT]NG/AUDITING ACCOUNT]NG /AUDITING ACCOUNTING/AUDITINGACCOIINTING/AUDTTINGACCOUNTING/AUDIT]NG *VENDOR TOTAL 024
024024024024
'7 68227 68227 6822
t6822
&
??
l-3 ,
1,830 3,450 1, 150 000000
000000

SERVSERVSERVSERVSERV
3563s63563563s6
356
3553s63s6356355
356355355
o21-
021-021-021-02L021"02L
060060060060060
060060060050060060060
oo4 . o4L4
001. 0404061.0461
062 .0462063.O463
123
4 00041
00042
00043
3s6356356
00000000
u25 0000
00000000

SIERRA CONSTRUCTION &
E.NRNJO BEATFCTN 02
SEWER ]MPROVEMENT 2
3s6356
1t04'75
/2s '/ 25 216 ,373 954 ,900 I
,
L1r ,2'7 3
34 2'7
907LI7
000000
450450
330
104
9 ,665 2 ,823 462
21 ,131
9595
190
CoNSTRUCTTON 025.0590 .746.072CAPITAL EXP _ INFRASTRUC 062.0462.080.053 *VENDOR TOTAL 00139 00138

SOUTHERN CALIF
CTTY HALL 02
sHoP 02/2025
PARKS/REC O2
STREETS 02l2

LNDSCPING &
ATRPORT 0212
SEWER 02/202
WATER 02/202 FIRE DEPT 02

ST JOHN'S RIVER
ASSMNT#737 02/2025
STATE FIRE TRA]N]NG TRATNTNG 2/2025STRYKER SALES CORPORATIO BATTERY DARK GRAY 2/25
UTIL]TIES UTILTT]ES UT]L]T]ES UTILITIES
UTTLITIESUTILTTIESUTILfTIESUTILITIESUTfLfTIES *VENDOR TOTAL 375.00 ORCHARD EXPENSES
s0.00 TRAINING EXPENSE
I,91.4.00 MEDICAL SUPPLIES

EDISON CO
/2o25
2U 25 atr
TGHTNG 2/25
0 L
055
91-r .42
523 . Z I
41_9 .60
6 ,'726 .62 100.04
0010 01_001001029 04r062
063004
041004l- 8
0421-
04220429o44t0462
0463
0 41-4
001570015800r_s9 001600 01_ 61 00L6200r_53
z32025
060060060
SPSPSP
02/ 02/
025
0016400r_65
356 00012356 00079
356 00077

SIJNBELT RENTALS

FRKLFT CP CERTFRKLFT CP CERT
BOOM LrFT 0212
2a
ECIAL DEPARTMENT EXPEN 063.0463ECIAL DEPARTMENT EXPEN 062.0462ECIAL DEPARTMENT EXPEN 062.0462 1_64674983-0001 1646'7 4983 -OOOl164675389-0001
o29029
029
40 ACS FINANCIAL SYSTEM 02/L3/2025 t-l-:06:04

VENDOR NAME

DESCRIPTTON

TAYLOR GROUP ARCHITECTS
WOODLAKE CIVfC CNTR 2
WOODLAKE CIVIC CNTR 2
Schedule of Bil1s

AMOUNT ACCOUNT NAIVIE
SPECIAL DEPARTMENT EXPENSPECIAL DEPARTMENT EXPEN *VENDOR TOTAL

FTIND & ACCOUNT CLAIM INVOICE

CITY OF WOODLAKE
GL54OR-VO8 .22 PAGE 8
PO# F/P ]D LINE

SIINBELT RENTALS

SKIDSTEER/BCKHW
SKDSTEER/bCKHW

SUPERIOR POOL PRODUCTS L
CREDTT 02/2025soDruM HYPOCHLRTE 2/25
02/25
02/25 1, l-10 l-, t_10
2 ,600
754 t ,346 2 ,]-00
0000
00000000000000
93 734t
49 004001062001001001001001001001001001
062
004
00400r_0620 01-062001001062
28382B34284T40
l- l21
2744
a6
42 2'7
2 l_t_5
13 38
13 062
063
o462.060.029 0463.060.029 1-64675857 -000r 164675857-0001 Q2029924
1252'74r25390
85r424923
A20LO84A2 0118 8
A20],199 420l-234A20L235
4201300
420I455420746L
A201505
4201562
A201593
4201-6284201-'1 86
A201835A201838A201848A201891
A20205e420207 04202073
A202083A2O2LL6
356 00039 356 000403s6 00046 356 00148
356 0003s356 00078
1,350.21CR SPECIAL DEPARTMENT EXPEN 063.0463.060.029 1, 810.].4 SPECIAL DEPARTMENT EXPEN 063.0463 .060.029 459.93 *VENDOR TOTAL 00073 00069 356 3s6 0001-700018
'7 997
I 7 997 z52\ 2 ,033 2,033 4,O66 CIVIC CENTER CIVIC CENTER *VENDOR TOTAL CONTRACTURAL SERVICESCONTRACTURAL SERVICES *VENDOR TOTAL

FIRE STATION MAINTENANC
SPECIAL DEPARTMENT EXPENSPEC]AL DEPARTMENT EXPEN SPECIAL DEPARTMENT EXPENSPECIAL DEPARTMENT EXPEN

SPECIAL DEPARTMENT EXPENSPECIAL DEPARTMENT EXPEN
SPECIAL DEPARTMENT EXPENSPECIAL DEPARTMENT EXPENCONTRACTURAL SERVICESSPECIAL DEPARTMENT EXPENPARKS AND REC EXPENSESSPECIAL DEPARTMENT EXPEN FIRE STATION MAINTENANC FIRE STATION MAINTENANCSPECIAL DEPARTMENT EXPENSPECIAL DEPARTMENT EXPENSPECIAL DEPARTMENT EXPENSPEC]AL DEPARTMENT EXPEN SPEC]AL DEPARTMENT EXPEN SPEC]AL DEPARTMENT EXPEN SPECIAL DEPARTMENT EXPEN 001.0406 .oao -5420 0 1_ . 0 5 5 0 . 0 8 0 . 5 4 2
0462.060.0280462.060 .028
00006000960009700098
00099
3s6355
3s63s63553s6

TELSTAR INSTRUMENTS
vEHrcLE TOOLS 02/VEHICLE TOOLS 02/
INC
2025zu z5

THOMSON REUTERS-WEST
ONLTNE/SOFTWARE 02/25

WOODLAKE FTRE DIST VOLUN
coNcRETE 02/2025
WOODLAKE HARDWARE CO FIRE 02 /2025
NUTS/BOLTS 02/2025
NUTS/BOLTS 02,/2025 BATTERTES 02/2025
BATTER]ES 02/2025 CEMENT/COUPLTNG 02 / 2025
CONCRETE 02/2025
MGH ADAPTER 02/2025
CABLE TIES 02/2025
RULE TAPE O2/2O25
DOG CHOW/SNP KNTFE 2/25
HfTCH PIi\T/CORD/LNK 2,/ 25
FATMAX TAPE 02/2025FIF*E 02/2025
FLF.E O2'/2025
CONCRETE MIX 02/
PIPE COUPLING 02

WHEEL CUP TURBOWHITE W/D CAULK
NUrS/BOLTS 02/25

DIAMOND CUP WHEEL
CUP BRUSH/CHTSEL 2
062
062
1 )'1 A'7 CONTRACTURAL SERV]CES 0 0 1 . 0 4 1 1 . 0 6 0 . 0 2 8 300.00 FIRE STATION MAINTENANC OO4.O4I4. O6O. O34
25 OJ5411
26 185768
40 18
L6L4040504
0 411
0421-
0462o 41-4o 41-40422
04620 40'704620418
0407
0462
060060060
060
060
060060050060060060060060060
034029029029029
029029029029028029
042029
034034
029
3s6356356
356
3s63s6
3563s63563s53563553s63563s6356356355
00100001020010300r-06001_07001-08
00l-24
001_09 00009000100 01100 01110 01170 01180 0119001-20
0 0121
04L40421-
o462
042L042]-
0421"0422
042r042r
0415
029
o29
029
029
029029
060060050060060060060060
2U 25 /2025
02/25o2'/25
02/25/2s
r7.37 ],]-9.6r 38.57
41 WOODLAKE HARDWARE CO
couPLrNG 02/2025 BLK DUCT 'IAPF' 02/25
GALV NTPPLE 02/2025
FIF'E' 02/2025FLRE 02/2025
ADAPTER 02/2025
DEERSKIN GLOVES 02/2025
SEALANT/CAUL:KER 02/25FRM/covER/TRAY 02/25
TAPE 02/2025
coNDUrr/couPLTNG 02 / 25 FIRE 02 /2025CONNECTbR 02/25CONNECTOR/CONDUIT 02 / 25 NUTS/BOLTS/CNNCTR 2/25
CEMENT/ADPTR/P]PE 02 / 25 HUB COUPLING 02 /2025
TRAP/ELBOW 02/2025
NUTS/BOLTS 02/2025
EPOXY PASTE 02/2025
ACS FTNANCIAL SYSTEM 02/L3/2025 11:05:04

VENDOR NAME

DESCRIPTION
WOODLAKE/CITY OF urrl-rrlEs 02/2025
4CREEKS
W.SQOA AVE IMPRMNT E. NRNJO BEATFCTN 2
STRMWTR IMPRVMNT 02
t254
48 24
L ,313
060060060
029
029o29
028
012
028
Schedufe of Bills

AMOUNT ACCOUNT NAME

SPECIAL DEPARTMENT EXPEN
SPECIAL DEPARTMENT EXPENSPEC]AL DEPARTMENT EXPEN FIRE STATION MAINTENANC FIRE STATTON MAINTENANCSPECIAL DEPARTMENT EXPENSPECIAL DEPARTMENT EXPEN

SPECIAL DEPARTMENT EXPENSPECIAL DEPARTMENT EXPEN
SPECIAL DEPARTMENT EXPENSPECfAL DEPARTMENT EXPEN
FTRE STATION MA]NTENANC SPECIAL DEPARTMENT EXPEN

SPECIAL DEPARTMENT EXPEN

SPECTAL DEPARTMENT EXPENSPECIAL DEPARTMENT EXPENSPECIAL DEPARTMENT EXPEN SPECIAL DEPARTMENT EXPEN SPECIAL DEPARTMENT EXPENSPECIAL DEPARTMENT EXPEN *VENDOR TOTAL 2I
15 91-
10 7 ?)
27 34
22 7L0l_98
36 0356
92 3521
4448
0 40104620 421-
0 41-4
041-4042L
042r
0463
042204r_B o401o 41-4
0 418
0407o407o407
0 407
050060060060060060060060
060060
029
029
029029
034
029
029
029029029
029029
o29
0013000r_23001_01_ 000070000800104
001_05 00L2500126001660 0112000110 0113001-l_40 01150 0116 00427
00128
00L29
oo3-22
2'7
7602I486
FUND & ACCOUNT CLAIM ]NVOICE
A202r394202145
BI44T97 8r4424L8L442938744321, 8r44346B1443 538144 3 8 t_ 8]-44481 8L445408L4454981-445548L44568B14458181-44635B144655 8L44696B1-44721- 8L4473r

CITY OF WOODLAKE
GL54OR-V08.22 PAGE 9
PO# F/P ID LINE
356
3s6
3s6356355 00016
356356356355356356
3563563563563563553s63s6356
356
001062
001
004
004001001063001001
0010040 01"00100100r001
00100ro62
.60 .6r.74
- /3.80
034034
029
029
060060060
050
050060060
150
l4t)
060
040'7
0 4070462
059059
046
028025
060
50 1-9
1 6331
89 ?/zs
/25
2 ,712 10, 505
11-
,
l'15
24 ,392
635.00 UTfLITTES

PROJECT DESIGN
CONSTRUCTIONCONTRACTURAL SERVICES *VENDOR TOTAL
004.0414. 060 . 021
o1000001
000
4COO71-51-
4C0071-724C001382
356356356
0 014l_ 0002000140
42 ACS FINANCIAL SYSTEM 02/L3/2025 11:06:04

VENDOR NAME

DESCRIPTTON
REPORT TOTALS:

Schedule of Bills

FUND & ACCOUNT CLAIM INVOICE
CITY OF WOODLAKE GL54OR-V08.22 PAGE 10
AMOIINT ACCOUNT NAME PO# F/P ]D LINE
7,34r,355.48
RECORDS PRINTED ooo299
43 ACS FINANCIAL SYSTEM 02/1-3/2025 11:06:04 Schedule of Bil1s

THE PRECEDING LIST OF BILLS PAYABLE WAS REVIEWED AND APPROVED FOR PAYMENT

DATE APPROVED BY

CITY OF WOODLAKE
GLO5OS_VO8 . 22 RECAPPAGE
GL54 OR
44 ACS FINANCIAL SYSTEM
02/20 /2025 L2:

BANK VENDORBANK BANK OF THE SIERRA
002269 PRIDE OUTFITTING LLC

BANK OF THE SIERRA
Check Reglster
CHECK#
C]TY OF WOODLAKE GL54OR_VO8 .22 PAGE 1
DATE
'7 6345 02 / 20 / 25
AMOUNT
65 ,'7 62 .90
65,162.90
45 ACS FTNANCIAL SYSTEM
02 / 20 /2025 1-2 :

BANK VENDOR
REPORT TOTALS:

Check Register
CHECK#
RECORDS PRINTED 000001
CITY
GL540R-V08.22
DATE

OF WOODLAKE
PAGE
AMOUNT
65,762.90
46 ACS FINANCIAL SYSTEM
02 / 20 / 2025 'J.2 :32 :2L

VENDOR NAME

DESCRIPTION

PRIDE OUTFITTING LLC
TESLA PATROL 02/2025
Schedufe of Bills

AMOUNT ACCOUNT NAME FTIND & ACCOUNT
65,762.90 SPECIAL DEPARTMENT EXPEN OO1. O4O7 .060.029
CLA]M INVOICE
ouT-11281

CITY OF WOODLAKE
GL54OR-V08.22 PAGE 1
PO# F/P ID LINE
392 00001
47 ACS FINANCIAL SYSTEM 02/20/2025 !2:32:2L

VENDOR NAME

DESCRIPTION
REPORT TOTALS:

Schedule of Biffs
FIIND & ACCOUNT CLAIM INVO]CE
C]TY OF WOODLAKE GL54OR_V08.22 PAGE 2
AMOUNT PO# F/P ID LINE
65 ,7 62 .90

ACCOIINT NAME
RECORDS PRINTED - OOOOO1
48 AL
02 SF
/20
INANC/202s

IAL SYSTEM
1-2:32:21- Schedule of Bills

THE PRECEDING LIST OF BILLS PAYABLE WAS REVIEWED AND APPROVED FOR PAYMENT

DATE APPROVED BY

CITY OF WOODLAKE
GLO6OS-VO8 . 22 RECAPPAGE
GL5 4 OR
49 ACS FINANCfAL SYSTEM
02/26 /2025 O9 :

BANK VENDORBANK BANK OF THE SIERRA
Check Register
CHECK#

CITY OF WOODLAKE
GL54OR_V08.22 PAGE L

DATE AMOUNT
002399
001875
00241-4
0 0 1114
00L2L2
0 01913001966
SUNMED HEALTH & WEIGHT M E.D.T.S.

A]RWAVE COMMIINICATIONS AT & T MOB]LITY AT&T
AUTOZONE STORE 4485
BANK OF THE SIERRABAUER COMPRESSOR INC.BSK ASSOCIATESBUTTONWILLOW WAREHOUSE C

CA STATE DISBURSEMENT UN

CA TURF EQUIPMENT & SUPP
CAL AG OUTHOUSESCALIFORNIA STATECEC]LS GARAGE CREATIVE FORMS & CONCEPT

CRISANTO/JOSECRUZ-TA WELDTNG SHOP
DEAN THOMPSON RENTAL & SDEARBORN NATIONAL LIFE IDEPARTMENT OF JUSTICEDIAZlMARIA ENTC ET.T ov / LT.Fv diidiaiii2nmu

GOODYEAR COMMERCIAL TTRE
HA]VINER JEWELL ASSOCIATES

HERNANDEZ /DANIELHERRERA/THOMAS

HPS WEST INC
fBARRA SR/FELIPEfNTERWEST CONSULTfNG GRO
LEMONCOVE GRANITE LLCLORING/ ISA]AH MARTINEZ/MARTIN
MISSION SQUAREMUN]CIPAL EMERGENCY SERV PACE SUPPLY CORP

PRINCIPAL LIFE INSURANCE

REYNOSO/GABRIELRINCON CONSULTANTS INCRODRIGUEZ /ANDRES
sarqoovar-/ivTATTHEW SANTA FE AGGREGATES, INC

SOUTHERN SIERRA CENTURYSOUTHERN TIRE MART

STANTEC CONSULTING SERVT

TULARE COUNTY ANIMAL SER
150150163153163
1_r8 .7 6 3'75.25

33.99 1 101 aO
340.29
425 .68 r0,116.48
L ,96r .81 435
165
L,Ll-9 1 1 A1.
260655
L20
408
3-24
524
6 ,455 391
3251
04'756809003800
28 29
979899000l_0203o40506
0'7
0809
764764764164
764764'7 64164
02/25/25
o2'/ 25'/ 25 02/26/25 o2/26/2502 /26 /2502 / 26'/ 2502 / 26'/ 2s02'/ 26'/ 25o2 / 26'/ 25 02/26/25o2'/ 26'/25 o2/26/2s 02/26/25 02/26/25 02/26/25 02/26/2a 02'/26'/ 2s02'/26'/2502 /26 /25o2'/ 26'/ 25o2'/ 26'/ 25 02/26/2s o2'/ 26'/ 25 02/26/25o2'/ 26 / 25o2'/ 26'/ 25 02/26/25 02/26/25 02/26/25 o2/26/25o2 / 26'/ 25 02/26/25o2'/ 26 / 25 02/26/25 o2'/ 26 / 25 02/26/25o2'/ 26'/ 25 02/26/25 02/26/25 02/26/25o2'/ 26'/ 25 02/26/25 02/26/25 02/26/25 o2/26/2s 02/26/25 02/26/2s o2'/ 26 / 25
0 017 31000351_ 001980
0009150010890023240 0174 8000064000768
.50206
000733ooL466000646000753
.50205
001875
002409
.50204
0002s3001339
0024L3
0024L2002236
oo2255
001-687
000381002364
o02327
00222600194800206s001,9s8 00231s002402
002394oo2365
oo1-1-21
00241-L
oo221 5001145
402392
7 641_01 64LL7 6 41-2
1 64L37 6 41-47 64r5
7 64L61 64L77 64L8I 64L91 64207 64217 64227 6423'7 64247 64257 6426 1 64277 64287 64297 64301 643L7 54321 64331 6434
79 58
00005l_'t87I00
00 60
73 3535
nn150000810015
0000
1- ,1-r
10 atr23
5900007500
0000
5 qA
3 005500
2 00
3 00
3 5155
900
656
00 600
2 ,802 2'7
50 40
8,38
83 1, 60 ? q,a ?tr
13,83
7 6438
16439t 64407 644r
500375724250260
8l_6 525
7 6435t 643676437
16 44
50 ACS FINANCIAL SYSTEM
02/26 /2025 o9:

BANK VENDORBANK BANK OF THE SIERRA
Check Register
CHECK#
CfTY OF WOODLAKE
GL54OR-V08.22 PAGE 2

DATE AMOIJNT
0 019 540023060 0114 6
002363

TULARE COUNTY SHERIFFIS

UNITED RENTALS (NORTH AM

USA BLUE BOOKWELCH/ZACHARY

BANK OF THE SIERRA
7 64437 64441 6445't 6446
300.00
473.06
305.91
s00.00
02/26/25 02/26/25 02/26/25
02/26 /25
77 ,200.66 ***
51 ACS FINANCIAL SYSTEM
02/26 /202s O9 :

BANK VENDOR
REPORT TOTALS:

Check Register
CHECK#
RECORDS PRTNTED 000240

CITY OF WOODLAKE
GL54OR_V08.22 PAGE 3

DATE AMOUNT
77,200.66
52 ACS 02/ FINANCIAL SYSTEM 25/2025 09-.29:30 Schedule of Bi11s AIV1OUNT ACCOUNT NAIVIE FUND & ACCOUNT
33 .99 RADIO & PAGER MAINTENANC OO1. O4].]-.060.033
CLA]M INVO]CE
8K2029

CITY OF WOODLAKE
GL54OR-V08.22 PAGE ]-
PO# F/P ID LINE
381 00130

VENDOR NAIVIE

DESCRTPTION
AIRWAVE COMMUN]CATI STUBBY ANTENNA 02AT & T MOBILITY

PHONESPHONESPHONES

PHONESPHONESPHONESPHONESPHONESPHONESPHONES CITY CELL PHONES

CITY CELL PHONES

PD CELL PHONES O

ROAD YARD FAX
ROAD YARD O2lRD YARD DSL O CITY HALL FAXROAD YARD O2l
AUTOZONE STORE 4485 USB&TYPECO2/2

DUAN FAN ASSMBLE

FSTNR GM TRIM PNL

WNDSHLD FLD/BPC O

SOCKET/DEEP SCKT
SP DOT 3 BF 02/20

TELEPHONETELEPHONE

TELEPHONETELEPHONETELEPHONETELEPHONETELEPHONETELEPHONETELEPHONETELEPHONETELEPHONE .TELEPHONE
TELEPHONE *VENDOR TOTALTELEPHONETELEPHONETELEPHONETELEPHONETELEPHONE TELEPHONETELEPHONETELEPHONE *VENDOR TOTAL

SPECIAL DEPARTMENT

SPECIAL DEPARTMENTSPECIAL DEPARTMENT
SPEC]AL DEPARTMENT SPEC]AL DEPARTMENT SPECIAL DEPARTMENT *VENDOR TOTAL 001001001
0403
0404
0405041-5
020
020
020
020
2U Z52U Z52U 2l) 20252025zu za202520252025zu z5
202520252025
381381381381381381381
3 81_3 81_381381381381
0 011700l-170 011- 70 01170 011_ 7001_t-70 0118
oNs
/2s
CITY CELL C]TY CELL CITY CELL CITY CELL CITY CELL CITY CELL CITY CELL

CTTY CELL CITY CELL CITY CELL
02/ 02/
02/2 02/2 02/ 02/ 02/
02/2502 /2so2'/ 2502/25
02/2502/2502/25 02/2502'/ 2502'/25 02/2502'/ 25
2 / 2025
2020
a408201-6
z)
000178
24 0129
6 l_3
3320
40 0
6 81
294I
o
3 l_0 191_9
l_03 L73139
060
060
0117011701170117
00001
00004000050010700l-130011_2
381381
3 81-3813813813813813 81_ 3813 81-381
3 81-
381
L/3-2/2/ t/.3-2/2/ r/3-2/2/ 7/3-2/2/ 7/3-2/2/ 1"/3-2/2/ r/ 3-2/ 2/ 1"/3-2/2/ r'/3-2'/2/ r/3-2/2/ L/3-2'/2/ 1-/3-2/2/ r/3-2/2/ r/20-2/te/ 1,/20-2/79/ r/20-2/re/ r/20-2/re/ L/20-2/ae/ r/20-2/19/ 1-/20-2/Le/ o20o20
o20
020020
o20
o20020o20
nao
029
029029029
0000
00 0003800039
0004000041
o0042
13 40
11511-2
6938
7824
04220 461-
0462
o 41-60 418
o4210462
0463
041_ l4'708
001001001
00100106ru6z062001062
0630 01-0010 01-0010 01_
00r_ 0010 01-0 01_001001001001
0010010 01-
062
0010 01_00r_ 001001
060060060050060060060060060060060
060060060060060060060
060060060060
01-1-7
OIIT
23023072L
1- ,39]-
I60688
95 86
29 063001
AT&T
PHN CLOSET JACK 02/2025
wwrP ALARM 02/2025
WATER TOWER ALAJ.M 2/25
47 59303247
5932
340
0 41-1-o462
0463
041-8
0 418041_ 8041_ 0041- 8
060060060060060
050060
o20020020020
020
zu za20252025
2025
2525
2a
00119
00L22
00123
00L2400t26
001_200 01210012s
060 020
020020
02/25 )o)q 2/25
02/25
2025
025
2 /?5
?/ zs 2/25
02/25
z5
2L
244
0858
9495
3Z7A68
0 4180 411_0 418
0 4180 4180418
060060060050060060
029
o29029o29
029029

EXPENEXPENEXPENEXPENEXPENEXPEN
04485]-28290 044851-28818
044851_288600 4485L32L'7 50 44851-3231-6
o4445132'7 07

BANK OF THE
CREDIT 02
AMAZON 02
a.DoBE 02/

CRASHPLAN
AMAZON
TWILIO

ADOBEADOBE
AIVIAZONAMAZONA]VIAZON
SIERRA
/2025/ 2025 2025
2025zu 2.4
025
u25
2U 2a20252025
2 1CR
41-
9999o200
99gc
0 411041_00 411041_0
0 4100462041-LO4LL04110411-0411
3813813813813813 81_
381
381
3 81-381381
000430004400045000460004700048

SPECIAL DEPARTMENTSPECIAL DEPARTMENTSPECIAL DEPARTMENT

OFFICE SUPPLIES

SPECIAL DEPARTMENT

SPECIAL DEPARTMENTSPECIAL DEPARTMENT
SPECfAL DEPARTMENTSPECTAL DEPARTMENT
SPECfAL DEPARTMENT

SPECIAL DEPARTMENT

EXPENEXPENEXPENEXPENEXPENEXPENEXPEN

EXPENEXPENEXPEN
029023029029029029
PDDLNT 02/25
30 9900
53 ACS FINANC
02/26/202s

IAL SYSTEM
09:29:30
52025
Schedule of Bil-1s

FUND & ACCOUNT
o 4]-1,
040'7
CLAIM ]NVO]CE
0000332210
Ar04611
C]TY OF WOODLAKE GL54OR-V08.22 PAGE 2
PO# F/P ID L]NE
000s4000s5

VENDOR NAME

DESCRIPTION
BANK OF THE S]ERRA

AMOUNT ACCOUNT NAME

SPECIALSPECIALSPECIAL
SPEC]AL SPECIALSPECIAL
AMAZON 02l
LOWES O2/2
AMAZON O2lAMAZON O2lAMAZON 02l
TWTLTO 02/

DMI DELL O
2025
025
2025
l-9.52
L ,282 .99 327.33
449.14

97.86 381
381381381381381
38138r_
38138138138r_ 381
029029 a)9029
029029
029
o29029028028o44
029o29
029029029029 ot9
029
029
029
029
029029045
060060060060060
060
060060060060
060060060
38138138138L3813 81_381
38138138138138r381381381
3 81_3813 81_ 381
00 20
96 40qt
0150
92 8406
9909
46 15
65 856L
EXPEN OO1EXPENEXPENEXPENEXPEN
EXPEN

SPECIAL DEPARTMENT EXPENSPECTAL DEPARTMENT EXPENSPECIAL DEPARTMENT EXPENCONTRACTURAL SERVICESCONTRACTURAL SERVICES

PARKS AND REC EXPENSES

BASKETBALL EXPENSESBASKETBALL EXPENSESBASKETBALL EXPENSES SPECIAL DEPARTMENT EXPENSPECIAL DEPARTMENT EXPENSPECIAL DEPARTMENT EXPENSPECfAL DEPARTMENT EXPENSPECIAL DEPARTMENT EXPENSPECTAL DEPARTMENT EXPEN SPECIAL DEPARTMENT EXPENSPECIAL DEPARTMENT EXPENCONTRACTURAL SERVICESCONTRACTURAL SERV]CES BASKETBALL EXPENSES

BASKETBALL EXPENSES
SPEC]AL DEPARTMENT EXPEN SPECIAL DEPARTMENT EXPENBASKETBALL EXPENSES

SPECTAL DEPARTMENT EXPEN SPECIAL DEPARTMENT EXPENSPECIAL DEPARTMENT EXPENSPECIAL DEPARTMENT EXPENSPECIAL DEPARTMENT EXPEN SPEC]AL DEPARTMENT EXPEN SPECIAL DEPARTMENT EXPENSPECIAL DEPARTMENT EXPEN

SPECIAL DEPARTMENT EXPENSPECIAL DEPARTMENT EXPEN
BASEBALL/SOFTBALL EXP *VENDOR TOTAL
0010 01_0 01_0 01,00r_001001
Q4020402 O4II
0 4110 411
042]- 0424
o42L
042I
041504620462
381
3 81-38r_ 3813813813 81-

DEPARTMENTDEPARTMENTDEPARTMENTDEPARTMENTDEPARTMENTDEPARTMENT 0 41104l- 5
0402
0462
0462
042]- 042], 04630463
04040404
0010010 01_001062
001
060060060060
060060060060060060060050060
060060
000490005000051000s200053
00560057005800s900600061_ oo62
00065000660006700068000590007000071
00072
00073
0007400075
AMAZON 02/2025
BESTBUY 02/2025TRTTECH FORENSICS O2
STRCHIE ACOU]SIT]ON E]G CONSTNT CNTCT 2/ scoRE 02/2025
WALMART 02/202VISUAL ]NK O2l ADOBE 02/2025

AMZN MRKTPLCE

AMZN MRKTPLC O
sQ DONUTS o2l2
THE FNTAfNHEAD
HOMEDEPOT 02l2

AMZN MRKTPLCE

LAS ESPUELAS O
SP ZERO9 SLTNS
2025
2U 252025
2 / 2025
2/2
025 02/
o2
/20 o25
/)c,
27i5z5
10 L ,25L42
69 370
28l281_25
151
265
1-,472
1_9
20 0000000
042
044
1-1-2 044
53 1-2
L52
L79
24 101
224
6s11093'7 5
010t_6Z62
0101_
63 630101
010l_0l01_0l_0101
0000
000000
00000000
000000000
00063
060 00064
02/ 060 2/2
025
02 025 02/
02 02/
20225
2025
025
2 02
5 02 / 2025
02/25
2025
/ 2025
/ 2025
2 / 2025 02/25
02 / 2025
z3
5 25
20255
42 93UZ
2845
9990a19999800082770834
050060060060060060060
060060060060
028028
044
044
o29
o29
044029029o29029029
00076
o0077
000780007900080
00081-00082
04110 411
0427
0 421-
0402
0410
042]-
04 01
0402
S]RCHIE AQSTN VISUAL INK4IMPRINT O
ADOBE 02/2
EARTHL]NK V]SUAL INK SPOTIFY O2
ADOBE 02/2

TYL TULARE CNTY

CA TLR CO RECRDS
OFFTCE DEPOT 02/MCMASTER CARR 02
SP ENVIROTECH 02

DOLLAR GENERAL O

AMAZON MRKTPLCE
AMAZON MRKTPLCE vrsuA], tNK 02/20
BAUER COMPRESSOR INC.

GLOVE GAUNTLET 02/25
BSK ASSOCIATES BACTr 02/2025
0 2
025
20255
2L2
11I9
2 8097
549
302250
6 L4
353
t0
,
71-6

01.0403

01.0403
62 .046262
62ozoz
62bz62bz
008400850086008700880089
381381
0 0083000000
46 to
11-
48 F]RE GEAR

CONTRACTURAL SERVICES
62 .0462
01- . o 421-
o04.04L4. 060 . 058
0 6 3 . 0 4 6 3 . 0 6 0 . 0 2 I
1- ,961, .87
90 .34
381 00037
381 00109
54 ACS FTNANCIAL SYSTEM 02/26/2025 09:29:30

VENDOR NAME

DESCRIPTION

BSK ASSOCIATES
WEEKLY EFFLUENT 02/2025

BUTTONWILLOW WAREHOUSE C
TOTAL TNV 02/2025

CA STATE DISBURSEMENT UN
EMPLEE W/HLDNGS 02/2025
AMOUNT
Schedule of B1lls

ACCOUNT NAME FUND & ACCOUNT
CONTRACTURAL SERVICES *VENDOR TOTAL 062.0462.050 . 028
L65.75 SPECIAL DEPARTMENT EXPEN OO1.0421.050.029
L,LL9.68 GARNTSHMENT OF WAGES Wrr 001.0000.200.033
344
435
1004

CLAIM INVOICE
At}4943
r206542
MARCH 2025
6657 7 56659eL6659845482
MARCH 2025
0190981210 0 s
322 LEMONA
r0352

CITY OF WOODLAKE
GL54OR_V08.22 PAGE 3
PO# F/P TD LINE
381 00128
38r 00022
381 00034

CA TURF EQUIPMENT
DIMENS]ON 50 LB TRTMMER LINE O2

MULCHING BLADE
3813 81_381
001001001
&
2 /2
02 5
SUPP
25 668.34 346.32
1ao A1
r ,143 .09
SPECIAL DEPARTMENT EXPENSPECIAL DEPARTMENT EXPENSPECfAL DEPARTMENT EXPEN *VENDOR TOTAL o42L.O60 .029
o421- -O60 -O29 o42r.060 .029
00108001_06
/25 00105
CAL AG OUTHOUSES 102 POMEGRANATE 02/25

CALIFORNTA STATE
EMPLEE W/HLDNGS 02/2025
CEC]LS GARAGE CHECK CODES 02/2025CREAT]VE FORMS & CONCEPT NTCE OF BSNS LrC 2/25

CRISANTO/JOSE
UNAPPLIED DEP.

CRUZ-TA WELDING
FLAT BAR O2/2O
CI"IY YARD 02 / 2
SEATRATN 02/20

WELDING REPAIR
260.00 CoNTRACTURAL SERVTCES 001,.042L.060.028
655 .38 GARNISHMENT OF WAGES WIT OO1 . OOOO .2OO .033
120.00 vEHfcLE MATNTENANCE/OPER 001.041r-.060.032
408.10 SPECIAL DEPARTMENT EXPEN OO1. 0402 .060.O29
L24.25 UTILITY DEPOS]TS 001.0000 .200.034
SPEC]AL DEPARTMENT EXPEN SPECIAL DEPARTMENT EXPENSPECIAL DEPARTMENT EXPEN CONTRACTURAL SERVICES *VENDOR TOTAL
6,455.59 SPECIAL DEPARTMENT EXPEN 001.0421 .060.029
0 41804l- 80418042L
103 9810408
l_ 0 415
r0521-
381381381381
00026
00027
0002800025
381
381381
3 81_381
000090003300002
0001_1
02/2025 00031
SHOP25
025
25 02 / 2025
48 54
1-9 6225
524
2 6
8 2
10 5
1-4
32 029029
029028
008008008
008
060050
060050
00r_001001001
nnl001.001.001_.
001-.
424I40
00 23

DEAN THOMPSON RENTAL
MrNr BARK 02/2025
&s 381 00014

DEARBORN NATIONAL CITY EMPLOYEES CITY EMPLOYEES CITY EMPLOYEES CITY EMPLOYEES CITY EMPLOYEES CITY EMPLOYEES CTTY EMPLOYEES CfTY EMPLOYEES CfTY EMPLOYEES
LIFE I
02 / 202502 / 2025
02 / 2025o2'/202502 / 202502 / 2025o2'/202502 / 2025o2'/ 202s 202
202202
35 45
202202202
'70
14 60
76856480
0010010 01_00r_
o402
0403
0404
04050 4150 41-6
0 418
042L
0422
0s0
0500500s0050050050050050
008008008008008

HEALTHHEAI,THHEALTH

HEALTHHEALTHHEALTHHEALTHHEALTHHEALTH
INSURANCETNSURANCETNSURANCEINSURANCE]NSURANCE
INSURANCEINSURANCEINSURANCE]NSURANCE
MARCHMARCHMARCHMARCH 2025MARCH 2025MARCH 2025MARCHMARCHMARCH 55 555
00035000350003500035
0003s00035000350003500035
3813813813813 81-
3 81_381381381
55 ACS FINANC 02/26/2025 IAL SYSTEM 09:29:30 Schedule of Bil1s

FUND & ACCOUNT CLAIM INVOICE

CITY OF WOODLAKE
GL54OR_V08.22 PAGE 4
PO# F/P ID LTNE VENDOR NAME DESCRIPTION

DEARBORN NATIONAL CITY EMPLOYEES

CTTY EMPLOYEESCITY EMPLOYEES CITY EMPLOYEES CITY EMPLOYEES CITY EMPLOYEES CITY EMPLOYEES CITY EMPLOYEES PD EMPLOYEES 02

AMOUNT ACCOUNT NAME
LI 02/
o2'/ 02/ 02/o2'/.02/ 02/ 02//20
FEI
2025
2U 252025
L485
67 83L4
21 0345
57 90
07 HEALTHHEALTH
HEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTH *VENDOR

HEALTHHEALTHHEALTHHEALTHHEALTHHEALTH

HEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTH HEALTHHEALTHT{EALTI{HEALTHHEALTHI{EALTI{HEALTHHEALTHHEALTHHEALTHHEALTHHEALTH TNSURANCEINSURANCEINSURANCE]NSURANCE

INSURANCEINSURANCEINSURANCEINSURANCEINSURANCE
TOTAL
0461, 0462
0463
0429
050050050050
MARCH 2025MARCH 2025MARCH 2025MARCH 2025
061
062053
029
0 01_060072
041
001
008
008008008008008008008008
38138138138r381381
381381381
406406406
406
406406406406
406
406406
406
406406
3 81_3813813813 81_3 81-3 81_
0003000300030003
555555556
2U 2520252025zu z5
09 97
05130000
5 79
100
1383 91_
4 15
8 ))
4 99
8 28
2 0
1 6
2U 2a20252025zu 25202520252025zu z5zu z5
202520252025
2025
0010010 01-00100r0010 01_
0 01-001061062063001001001
0010010010010 01_061062
008008008008008008008008008
008008008008008008008008008008008008008008008
050050
0500500s00500500s00500500500500s0050
0500s00500500500500s00s00s00500500500500s00500s0
0s00500500500s0
0515I618
406460441-
41-L
0404
04050 4150 41"60 418
042r
0422
0464
040404o4
0 0000

MARCHMARCHMARCHMARCH
MARCH

MARCHMARCHMARCHMARCHMARCHMARCHMARCHMARCHMARCHMARCHMARCHMARCHMARCH 202202202202
202
55555
00030003000300030003
00002000020001800018000r-8000180001800018
2025
25 DEPARTMENT OF 'JUSTICE FINGERPRINT APPS 02/25DIAZlMAR UNAPPL

32.00 TRAINING EXPENSE
5'J".15 UTILITY DEPOSTTS
004.041-4. 050 . 037
001.0000 .200.o34
'7 958'71
451 E LAKEVIEWMARCH 2025MARCH 2025
381 00102381 00030
E.D.T.S.

RX INVOICERX fNVOICERX INVOICERX INVO]CE RX INVOICERX INVOICE RX TNVOICERX INVOTCE RX TNVOTCERX INVOICERX INVOICE RX INVOICERX INVOICERX INVOICERX INVO]CE RX INVOICERX INVOICE

EMPLEES &EMPLEES &EMPLEES &EMPLEES &EMPLEES &EMPLEES &EMPI,EES &EMPLEES &EMPLEES &EMPLEES &

EMPLEES &EMPLEES &EMPLEES &EMPLEES &EMPLEES &
fAtEs 02/2025

RTREESRTREES

RTREESRTREESRTREESRTREESRTREESRTREESRTREESRTREESRTREESRTREESRTREESRTREES INSURANCEINSURANCE]NSURANCEINSURANCEINSURANCEINSURANCEINSURANCEINSURANCE

INSURANCE
fNSURANCE
INSURANCEINSURANCETNSURANCE]NSURANCE]NSURANCEINSURANCEINSURANCEINSURANCEINSURANCE]NSURANCETNSURANCEfNSURANCEINSURANCE

INSURANCE
]NSURANCEfNSURANCE
INSURANCEINSURANCE]NSURANCEINSURANCEINSURANCE]NSURANCE
o29
0010600'72 04r001
0463
04290406
0460
0472
044L
04020403
02/25o2'/ 2502/25
02/2502/25o2'/ 2502/2502/25 02/2502/25 02/25o2'/ 25 02/25o2'/ 2502/25 02/25o2'/ 25
RTREES
3 o
T2
L7
23 1
28 15
39 o
7 39
zzo
]-'78I6
50 4t
1-6
99 28
18 95
32 93
08 080815l- 1-
29 15
3044694539.
157003'72)4
00B008008008008008008008
000020000200002000020000200002000020000200002
00002
000020000200002
0000200002
0402
0403
0404o42L
0422
050050
7254
02 21-
1,26
046L
o462
406
406406
02/2502/2502/2502/2s02/25o?, / ?.5o2'/25 02/25o2'/ 25 02/25o2'/ 2502/2502/2502/25o2'/ 25 0630290 01_ 060
0462
0463
o429
o40 6o460
381381381
3 81_3813813813 81_
0001800018000180001800018000180001-80001800018
56 ACS FINANC 02/26/2025 IAL SYSTEM 09:29:30 Schedule of Bi1ls

ACCOUNT NAME FUND & ACCOUNT CLAIM INVOICE

CITY OF WOODLAKE
GL54OR_V08.22 PAGE 5
PO# F/P ]D LINE VENDOR NAME DESCRIPTION
E.D.I.S.

EMPLEES & RTREE

EMPLEES & RTREE
PD EXPENSE O2l2

FTRE DEPARTMENT

ADMINADMINADMIN

INSURANCE
INSURANCEINSURANCEINSURANCE]NSURANCEINSURANCEINSURANCEINSURANCETNSURANCEINSURANCEINSURANCEINSURANCE INSURANCEINSURANCEINSURANCETNSURANCEINSURANCEINSURANCEINSURANCETNSURANCEfNSURANCE TOTAL

MARCHMARCHMARCHMARCHMARCHMARCHMARCH

MARCHMARCHMARCHMARCHMARCHMARCHMARCHMARCHMARCH

MARCHMARCHMARCHMARCHMARCH
2/5-2/25/25
P&R 24-096
1-12-1-O5532L
2044292/4-2/1"e/25
2/1L-2/28/25
2/5-2/L6/25
381381381
00018
0001800019
202520252025 )i)qzvz) 2025
20252025202520252025
04 56
46 3627464I
6459
oo
1-9
0412 044r0 411
0 41-404020403
0404
04050 415
04]-6
0 418 042r0422
0 461-0462
0463
0429
04060460
0472
044!
008008008008008008008008
008008008008008008008008008008008008
008
202520252025
202520252025202520252025zu 25202520252025
2025
zu z5zu z5
2025
2025
202520252025
0l_ 288
1-28
000
0l01_001o601
0 0500500s00500500500500s0
050050050050050
00021000210002100021000210002r0002100021
s o2/2ss o2'/2s
025
02/25
AMOUNT

0.07 L,488 .2s
500.00
r-00.00535.19525 .68500.00500.00
HEALTHUFNT fUHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTH

HEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTH HEALTHHEALTH *VENDOR
000200002100021000210002r0002r00021-0002100021
00021
381
38138138r_ 3813813 81_3 81-381381
381
381
381381381381381381
05050505050505
05 0 01_0010010010 01_
0010010010010 51_062063 nto001060
15950000aa63852l
012041001004
00000000

ADMINADMINADMINADMIN
ADMINADMINADM]N ADMINADMINADMINADM]N ADMfNADMINADMIN
02/o2'/ 02/ 02/o2'/o2'/o2'/o2'/ 02/ 02/ 02/
o2'/ 02/o2'/o2'/ 02/o2'/
2025
)A)tr,2025zu 252025zu z5
072
04L

ELICK/ALEX
RESERVE SHIFT 02/2025

GARCIA/LTZETTE
CLEANING DEP RFND 02/25
GOODYEAR COMMERCIAL TfRE
PD TNVENTORY 02/25

HAMNER JEWELL ASSOCIATES
ANTELOPE CRK PRK 02/25

HERNANDEZ/DANIEL
RESERVE SHrFT 02/2025

HERRERA/THOMAS
RESERVE SHrFT 02/2025
VOLUNTEERS - STIPEND OO4
DEPOSITS FORM OTHERS OO1
VEH]CLE MAINTENANCE/OPER OO1
ANTELOPE CREEK PARK OO1
VOLUNTEERS _ STIPEND OO4
VOLUNTEERS _ STIPEND
SPECTAL DEPARTMENT EXPEN 063
SPECIAL DEPARTMENT EXPEN 063 *VENDOR TOTAL
Q04.O4t4. 060 .060
04:].4
0000041-10 407
o4]-4
060200
060080060
050035
o32
539
060
381 00094381 0001-0381 00003381 00006
381 00092381 00091
3 81 0 0104

HPS WEST INC
SERVICES O2

DS USG REG
zu z5
BLMJ 02/25 L,86 3 ,16
5 ,63
1 AO9 .02 2.5r
04630463
029029
050060 ]N]N 0003ss6- 0003569- 381 381 0 0101 0 0131
IBARRA
CLEAN
FELIPESTROOMS 02/25
sR/
RE 600.00 CONTRACTURAL SERVICES 001 . 0421 . 060 . 028
57 ACS FINANCIAL SYSTEM
02/26 /2025 Q9:29:3O

VENDOR NAME

DESCRIPTION

INTERWEST CONSULTING GRO
NEW LAUNDRY MAT 02/25
LEMONCOVE GRAN]TE LLC SUPPLTES 02/2025

LORING/TSAIAH
RESERVE SHIFT 02/25
MART]NEZ/MART]N sHfFT COVERAGE 3 02/25

MISSION SQUARE
DEFERRED COMP 02/2025
MUNICfPAL EMERGENCY SERV FIRE GEAR 02/2025

PACE SUPPLY CORP
SEWER P]PEICOUPLING 2/25 PRINSCO DUAL WALL 02/25

PRINCIPAL LIFE TNSURANCE
EMPLYR CNTRBTNS 02/25EMPLYR CNTRBTNS 02/25EMPLYR CNTRBTNS 02/25EMPLYR CNTRBTNS 02/25EMPLYR CNTRBTNS 02/25EMPLYR CNTRBTNS 02/25 EMPLYR CNTRBTNS 02/25EMPLYR CNTRBTNS 02/25EMPLYR CNTRBTNS 02/25EMPLYR CNTRBTNS 02/25EMPLYR CNTRBTNS 02/25EMPLYR CNTRBTNS 02/25EMPLYR CNTRBTNS 02/25EMPLYR CNTRBTNS 02/25 EMPLYR CNTRBTNS 02/25
EMPLYR CNTRBTNS 02/25
EMPLYR CNTRBTNS 02/25
POLTCE EMPLOYEES 02/25FrRE EMPLOYEES 02/2025
AMOUNT
2 ,802 .18
279.7L
500.00400.00
8,386.60
835.73530.88 r,071.47
1-
,
602 .35
21-
60 Schedu]e of Bil-1s

ACCOUNT NAME FUND & ACCOUNT
CONTRACTURAL SERV]CES 001.0415
CLAIM

CITY OF WOODLAKE
GL54OR-V08.22 PAGE 6
INVOICE PO# F/P ID L]NEL259819 381 0012931ss3 381 000152/t5-2/23 /25 381 00099 " /i 4 /?\ 381 00100
FEBRUARY 2025 381 OOO32
rN2r99449 381- 00029
SPECIAL DEPARTMENT EXPEN 062.0462

VOLTINTEERSVOLUNTEERS
STfPEND o04.o41,4STIPEND 004.041-4
DEFERRED COMPENSATION 001.0000
FIRE GEAR 004.041-4
SPECfAL DEPARTMENT EXPEN 062SPECIAL DEPARTMENT EXPEN 063 *VENDOR TOTAL 060060
060060200
060060060
028
029
060060040058
029029
38r381 001l-0 00421 1-91-0231-27 9 1-91-023'7 7 55
2/1-2/20/25 2/L-2/20/25 02/25 02/25
8t25
qq
3611-
7980
64 1-159
29364I3340
15 50
5853
90 r .04021.0403L .04041.04051.0415 t .04L6

1.0418r .0421-r - u422 1.0461
0500500500500500500s00500s0
0500s0050
008008008008008008008
202520252U 2a2U 2520252025
202520252025
2U 2a
2025 )n)q2025
202520252025
2025
20252025
0 01140011-40 0114
0 01140 01140 01140 01140 01140 01_ 140 0114
0 0114001_l_4

HEALTHHEALTHHEALTH
I{EALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTH HEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTH *VENDOR

INSURANCEINSURANCEINSURANCEINSURANCE
INSURANCEINSURANCEINSURANCEINSURANCE]NSURANCEINSURANCEINSURANCEfNSURANCEINSURANCEINSURANCE INSURANCEINSURANCEINSURANCE]NSURANCEINSURANCE
TOTAL
062 .0452063.0463

MARCHMARCHMARCHMARCHMARCHMARCHMARCHMARCHMARCH

MARCHMARCHMARCHMARCHMARCHMARCHMARCHMARCHMARCH
MARCH
00000000
000000000006
0462
0463
0429
0406
0 0114001_l_40 01140011-40 01140 011s0 0116
3813 81_ 381381
3813813813 81_ 3813 81_
3813813 81-38138r_
008008
008008
.008.008.008.008.008.008.008.008
0500s00500s00s0050050
54 ]-3934
26 1-39800632
56 I1 9
i_8
06 3813 81_ 3813 81_

REYNOSO/GABRIEL
SHIFT COVERAGE 3

RESERVE ENG SHFT
029
001060072o41-001004
0460.0412 .
0441-.
0411.04L4. 1,,049 .69 498.56
3 ,926 .36
1,600.00 750.00 2,350.00 VOLUNTEERS _ STTPEND VOLTINTEERS . STIPEND *VENDOR TOTAL 004.04L4.060.060 0 0 4 . 0 414 . 0 5 0 . 0 5 0 381 381 00096 00097 58 ACS FINANCIAL SYSTEM 02/26/2025 09:29:30

VENDOR NAME
DESCR]PTION

RINCON CONSULTANTS INC
ZONING ORDNCE UPDT 2/25
RODRIGUEZ /ANDRES RESERVE SHTFT 02/2025

SANDOVAL/MATTHEW

RESERVE SHTFT
SANTA FE AGGREGA FILL SAND O2l2 FILL SAND O2l2
FTLL SAND O2l2

SOUTHERN SIERRA CENTURY
BLOOMTNG SPONSRSHP 2/25
SOUTHERN TfRB MART TrRE PURCHASE 02/2025

STANTEC CONSULTING SERVI
SSB LINER PROJECT 2/25
Schedufe of Bilfs

ACCOUNT NAME FUND & ACCOUNT
CONTRACTURAL SERVICES OO1. 04O5. O6O. O28
VOLUNTEERS ST]PEND 004.o4r4.060.060
VOLUNTEERS _ STIPEND o04.0414. 060 . 060
CLAIM
C]TY OF WOODLAKE GL54OR-V08.22 PAGE 7
AMOUNT PO# F/P ]D LINE

13.830,75
500.00375.00
315.983L5 .97
92 .86
724.8L
INVOTCE633552/3-2/27 /252/6-2/2L/25
206462L206462L2064690
04/26/202s't2400099392354305R25-050423
381 00008
381 00098
02 / 2025 381 00093
TES, INC 025
o25o25
SPECIAL DEPARTMENT EXPEN 062SPECIAL DEPARTMENT EXPEN 063 SPECTAL DEPARTMENT EXPEN 053 *VENDOR TOTAL
0462
0463
0463
029029
o29
060
060060
381381381
00023oo024000r_3

SUNMED HEALTH &

TNJCTNS/DR VIS
]NJCTNS/DR VIS INJCTNS/DR VTS
INJCTNS/DR VTSINJCTNS/DR VISINJCTNS/DR VISINJCTNS/DR VISTNJCTNS/DR VISINJCTNS/DR VISIN.JCTNS/DR VISINJCTNS/DR VTSTNJCTNS/DR VTSINJCTNS/DR VIS INJCTNS/DR VISINJCTNS/DR VISINJCTNS/DR V]S INJCTNS/DR V]S

INSURANCEINSURANCE
INSURANCEINSURANCEINSURANCE]NSURANCEINSURANCETNSURANCEINSURANCEINSURANCEINSURANCE

INSURANCEINSURANCEINSURANCEINSURANCEINSURANCEINSURANCE
TOTAL
406
406
00001
0000100001
381 00012
381 00016381 00007
381_ 001-1_l_
381 00090
2s0.00 COMMUNTTY PROMOTTON FrrND 001.0409.060.055
260.L5 VEHTCLE MATNTENANCE/OPER 001-.0418.060.032
816.00 SPECTAL DEPARTMENT EXPEN 062.0462.050.029
WEIGHT M rT 2/25 rT 2/25 rr 2'/2s rr 2/2s rT 2/25
rr 2/25 tr 2/25rr 2/25rr 2/25 rT 2/25
rr 2/25 r"t ) /)q ii )'tz1 rT 2/25 rr 2/2s Tr 2'/25 rr 2/2s 1 3
4 1
4 61T6
3931
8000
l- 18
008008008008008008008008
L40308
za
97 70
97 71-31
96965883
96a)
02 34
16 062063
o29
001060012
041-
o402.0403.
0404.
0405.04 t_5 . 04L6.041_ 8 . 042L.0422.
0467.
0462.
0463.0429.0406.0460 . 0472 - 044L.
050050050050050050050
0s0050
406
406
406406406406406406406
0000100001-00001000010000100001000010000100001-
00001
HEALTH

HEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTH
HEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTH *VENDOR
001
001001
000010000r_ 0000100001
406
406406406406
0010010 01_00100r_ 001061
008008008008008008008008008
0500s0050050050050050050 406

TULARE COUNTY ANIMAL SER
OWNER SURRENDER FF.E' 2/25 525.00 CONTRACTURAL SERVTCES 001.0411.050.028 3OO. OO TRAINING (POST REIMBURSE 001.0411,060.035 TULARE COTINTY SHERIFF J.RBERTSON TRNG O2l rs25 25-L3 59 ACS FINANCIAL SYSTEM 02/25/2025 09 229:30

VENDOR NAME

DESCRIPTION
Schedule of Bi11s

AMOUNT ACCOUNT NAME FUND & ACCOUNT
413.06 SPECIAL DEPARTMENT EXPEN 062.0462,060.029
305. 91 SPECIAL DEPARTMENT EXPEN 062.0462.060.029
5OO. OO VOLUNTEERS STIPEND oo4.44L4.050.060
CLAIM

CITY OF WOODLAKE
GL54OR-V08.22 PAGE' 8
INVOICE PO# F/P ID LINE243720886rNV005175442/ 4-2/26 /2025

UNITED RENTALS (NORTH AM
DOMEHEAD/GAUGE 02 / 2025

USA BI,UE BOOK
BUFFERS 02/2025

WELCH/ZACHARY
RESERVE SHrFT 02/2025
38r_ 00103381 00017381 00095
60 ACS F]NANCIAL SYSTEM 02/26/2025 09:29:30

VENDOR NAME

DESCRIPTION
REPORT TOTALS:

Schedule of Bi11s

FUND & ACCOUNT CLAIM INVOICE
C]TY OF WOODLAKE GL54OR_V08.22 PAGB 9
AMOUNT PO# F/P ID LINE
11 ,200.66

ACCOUNT NAME
RECORDS PRINTED 000240
61 AL
02 S FINANC
/ 26 / 2025

IAL SYSTEM
O9:29:30 Schedule of Bilfs

THE PRECEDTNG LIST OF BILLS PAYABLE WAS REVIEWED AND APPROVED FOR PAYMENT

DATE APPROVED BY

CITY OF WOODLAKE
GLO6OS_VO8 . 22 RECAPPAGE
GL5 4 OR
62 ACS FINANCIAL SYSTEM
03 / o4/2025 L2:

BANK VENDOR

BANK BANK OF THE SIERRA
Check Register
CHECK#

CITY OF WOODLAKE
GL54OR_V08.22 PAGE 1

DATE AMOTINT
3 31_ r,156
38 ,283
245
242
00L260002302
000s930007830 010 31-
0 01913000364002305
00035100198000r_089 001350
000424
000753
0023670024030021-92
001666ooo2'7 4
000898000196
000025
o02236
002255
0000760 0 0181
000381002050
00r47 4
000038
002269
000022o0LL27
000023000024
001605001_l_45 001-954001520
002401
000897
000027
0024r5
1s030
t 64471 64487 64497 64507 6 451,764527 6453
1 64547 64557 64s6764577 64587 64591 6460'7 646]-1 6462 7 64637 6464764657 64667 6467
764727 6413
7 64'7 4
7547576416764777 64'7 I7647976480'7 648r
7 64837 64847 64851648616487164887648976490
74 0'7
24 50
94040500001420
000087
41-
570622
0000
44 006352
921100
3936
0007
0006005493
92 1800
VTSALIA OB GYN MEDfCAL
A
A.R.E. AUTO PARTS INCABH FOX SOLUTIONS
AFLACATLAS FIRE SERVICEAUTOZONE STORE 4485 B. S. & E. CO. rNC.

BENDER ROSENTHAL INC.

BSK ASSOCIATESBUTTONWTLLOW WAREHOUSE C
CA TURF EQUIPMENT & SUPPCALIFORNIA CHO]CE CALTFORN]A INDUSTRIAL RU DEPARTMENT OF JUSTICEDUARTE/FERNANDO .JUAREZ
ENVfRO SAFETY
ESO SOLUTIONS, fNC EXETER PLUMB]NG CO. FGL ENVIRONMENTAL FOOTHILLS SUN_GAZETTE/TH FRESNO OXYGEN

GAS COMPANY/THEGTANT AUTO GROUP
HTGH SIERRA LUMBER & SUPHPS WEST fNC
IBARRA SR/FEL]PE JORGENSEN & CO.

KIWANIS OF WOODLAKE

LEMONCOVE GRANITE LLC
MID VALLEY PfPE & SUPPLY

MUNICIPAL MAINTENANCE EQ

OFFICE DEPOT
PRIDE OUTF]TTING LLC
QUAD _ KNOPF SANTA FE AGGREGATES, INC SELF HELP ENTERPRISES IN SOUTHERN CALTF EDISON COST .fOHN'S RIVER
STANTEC CONSULTING SERV] TULARE COUNTY SHER]FFI S UL]NE VESTIS

WILLITTS EQUIPMENT CO,,

WOODLAKE GROWERS SUPPLY
911 SAFETY EQUIPMENT LLC

BANK OF THE SIERRA
00 AO009) n)
1556
2,O80
635
220
344
4 ,233 21-6
244
'7 84200
2,056 525 3,r20
L,082
824t
2 ,500 600
7135
30 2,4'l 1, 50
53 I 64687 64597641076477
03/03/25 03/o4/25 03/04/25 03/04/25 03/04/25 03/04/2s o3/04/25 03/04/25 o3/04/25 03/04/25 03/04/25 03/04/25 03/04/25 o3/o4/25 o3'/ o4'/ 25 03/04/25 03/04/2s 03/04/25 03/04/25 03/o4/25 03/04/25 o3/o4/25 o3/o4'/2s 03/04/25 03/04/25 03/04/25 03/04/25 03/04/25
o3'/ o4'/ 25 03/04/25 03/04/25 03/04/25 03/04/25 o3/o4/25 o3/o4/25 03/04/25 o3/o4/25 03/o4/25 03/04/25 o3/04/25 03/04/25 03/04/2s o3/04/2s 03/04/25 o3/04/25 000252
000857
2,
1-4 ,28,46,
74L.
259 . r_86. 996.
966.
1-49 . 184.
435 . 498.
375.
t 3z -
00 4
8 248
L ,239
'J.1L,603.12
63 ACS FINANCIAL SYSTEM
03 / 04 /2025 'J.2:

BANK VENDOR
REPORT TOTALS:

Check Register
CHECK#
RECORDS PRINTED - OOO139

CITY OF WOODLAKE
GL54OR_V08.22 PAGE 2

DATE AMOIINT
L7L,5Q3.1,2
64 ACS FfNANCIAL SYSTEM 03/04/2025 A2:04:25

VENDOR NAME
DESCRIPT]ON
Schedule of Bi11s
CONTRACTURAL SERVICESCONTRACTURAL SERVfCESCONTRACTURAL SERVICES *VENDOR TOTAL CONTRACTURAL SERVICESCONTRACTURAL SERVICES *VENDOR TOTAL CONTRACTURAL SERV]CES. PROJECT DESTGN *VENDOR TOTAL
CONTRACTURAL SERVICESCONTRACTURAL SERVICES *VENDOR TOTAL

FUND & ACCOUNT

CITY OF WOODLAKE
GL54OR-V08.22 PAGE 1
CLATM INVOTCE PO# F/P ID LINE
837 996
838s32
8407 63
036263
A.R.E. AUTO

MATNTMAINTMAINT
P222
03/
03/
03/

ARTS INC
o25

AMOUNT ACCOUNT NAME

26.21-

9.'77

20.51 56.49
VEHICLE MAINTENANCE/OPER OO4VEHTCLE MA]NTENANCE/OPER O04 VEHICLE MAINTENANCE/OPER O04 *VENDOR TOTAL 6372
63946400
o32
032032028028
028
060060050060060
060
0 41-1-04100411-
001001001
o41-4
o4L4
0 41-4
4L3 4r341_3
000640006s
o25 00066

ABH FOX SOLUTIONS

INSTALL NVR CLIENT
COVIC BLDNG REVIEWCAMERA TSSUES 02/20
AFLAC
SUPPLMNTL INS. O3l25
5l_ 5102
2/253'/ 25
3/28
03/2s
46 r25
302L39
105l220
320.00
r_, 060 . 00 700.00
2, 080 . 00
3r731'7
635
413 00115
0003000090
00089
4\3
4],3 4r3
4L34L3
000030000700006000s000051_ 00004
0000s
5L4.92 ACCIDENT & DIS INS WITHH OO1. OOOO.2OO. O38
0462 .060 .028 ATLAS FIRE SERVICE NOTROGEN /O _ RINGS
NITROGEN/O _ RINGS
AUTOZONE STORE 448
6PC FLEX HEAD 02PUMP/SP PSF 32 O O]L FLTR ADPTR O PUMP 02/2025 BONUS PACK ATM O orl, FTLTER 02/20

SPECTAL DEPARTMENT EXPEN
VEHTCLE MAINTENANCE/OPERVEHICLE MAfNTENANCE/OPERVEHICLE MAINTENANCE/OPER

SPECIAL DEPARTMENT EXPEN

VEHICLE MAINTENANCE/OPER
VEHICLE MAINTENANCE/OPER *VENDOR TOTAL
00100100r001
001001001
041804110 41-1-0 411
0 418
0 411
04l- 1
060060050060
029032o32
0463.060.028
7 49 .028750.O28
063.0463.060.028063 . 0463 . 060 . 028
00046
00047
9973
99'73
o62
063
5 / 2o25
z 02/25 t /)q
2L
'73
98CR
75CRza6563
74 41_3 4]'3 4]-3 4L34L3413
044851-34899
0448513538704485135388
3867 63
2302
2349
Ar04t_64 Ar05132
1-207 573
666504666998
5 32
25 032
029
032032
060060060 41_3
04485r36672
04485138830
057 06146642
OIL FLTR/OIL PRSSR 02/25 057 06L47261
B. S. & E. CO. TNC.

TRAILER ROTOMIX 03/25
BENDER ROSENTAL INC.

PRJCT MANAGEMENT 3/25
SEQUO]A AVE PROJ 03/25
BSK ASSOCTATES BACTI 02/2025
WEEKLY EFFLUENT 02/25

BUTTONWILLOW WAREHOUSE C
ROTTNDUP POWER VAx. 3 / 25
344.O'] SPECIAL DEPARTMENT EXPEN OOI.O422.060.O29 413 00054 0006200091
0590
0590
023028
647.50
3,585.744 ,233 .24
0000200080

90.34 1"26 .03/. L6 - a I

51.51 612 .93331. 5O SPECIAL DEPARTMENT EXPEN OOL.0421-.060.O29 41-34L3
4]-3 4l'3
4r3 00052 413 000s3
413 00078

CA TURF
PLATE
PMENT & SUPPTR/CHN 2/25
/ 2025
EQUI
ADJS
FILTERS O3
SPECIAL DEPARTMENT EXPEN OOI.O42T
SPECIAL DEPARTMENT EXPEN OOT.O42I
029
029
060060
65 CA TURF EQUIPMENT & SUPP
BERMUDA SEED 03l25

ACS FINANCIAL SYSTEM
03/04/2025 L2;04:25

VENDOR NAME

DESCRIPTION
CALTFORNIA CHOICE CfTY EMPLOYEES CITY EMPLOYEES CITY EMPLOYEES CITY EMPLOYEES CITY EMPLOYEES CITY EMPLOYEES CITY EMPLOYEES CITY EMPLOYEES CITY EMPLOYEES Schedufe of Bi1ls

AMOUNT ACCOUNT NAME FUND & ACCOUNT
SPECIAL DEPARTMENT EXPEN OOI.O42L.060.O29 *VENDOR TOTAL

CLAIM INVOICE
667 004

CITY OF WOODLAKE
GL54OR_V08.22 PAGE 2
PO# F/P ID LINE
1- ,082 413 000791- ,7 56
5 66
2U5
000
OJ69
tr,)
382L
99 z2
587 19raAo
964524
1, 351 331
255
03/2503'/ 2503/2503 /25 03/2503/2503/2503/25
03/25 03/25
o3'/ 25
50 OA
'1 ,349 .43 7,746.72
6 ,
1-21- .24
549.35
1-,737.52 L79 -88

HEALTHHEALTHHEALTHHEALTHHEALTHHEALTH

HEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTH HEALTHHEALTHHEALTHHEALTHHEALTH *VENDOR

INSURANCE
INSURANCEINSURANCEINSURANCEINSURANCE]NSURANCETNSURANCE
INSURANCEINSURANCEINSURANCEINSURANCEINSURANCEINSURANCEINSURANCEINSURANCEfNSURANCETNSURANCE

INSURANCEINSURANCEINSURANCETNSURANCE
]UIAL
MARCH

MARCHMARCHMARCHMARCHMARCHMARCHMARCH

MARCHMARCHMARCHMARCHMARCHMARCHMARCHMARCH

MARCHMARCHMARCHMARCHMARCH
L7
849600
65 8304Q4
0403
0404
04050415
04L6
0 4180 421-0422
046L
o462
0463o429
0406
o460
0412 044r
0402
0000041_ 10 41-40000
050050050
0500500500500500500s0
0500s0050050050050050
008008008008
008008008008008008008
00800800800800800803 r008
008
2U 2520252025
2025
2025
2025202520252U 2a)2025zu z5
2025
4t34]-3 4i'341-341-341-34L341-3
47341_341-34l-3
001_l_80 0118001"1_8001_l-80 011_ 80 011800r_18 00119
00120
0012L
00722
001001001001001001
20252025 torq 20252025
4L3 4t3 4!3 0 0118 0 0118 0 0118
0 01180 011- 80 01180 01r_ 80 01180 0118
0 0118
4L34L34L341_34L34L3
2025zu z52U Za
2025

CITY EMPLOYEES CITY EMPLOYEES
001001061062053
o29
00r060072
04L
001001001004004
CITY EMPLOYEES 03/25 CITY EMPLOYEES 03/25 CITY EMPLOYEES 03/25 CITY EMPLOYEES O3l25 crTY EMPLOYEES 03/25 CTTY EMPLOYEES 03/25CTY INS W/HLD EMP 3/
PD EXPENSE 03/2025 FIRE EXPENSE 03/25FTRE INS W/H EMb 03/

CALIFORNIA INDUSTRIAL
oBLONG HOLES 03/2025
25 25
RU
3, WITHHEL

WITHHEL
200
050050
200
1,683 L ) L1.
331
38,283
031

DEPARTMENT OF JUSTICE
FINGERPRINT APPS 02/25

DUARTE/FERNANDO JUAREZ
ST PATTYS DAY YOGA 3/25

ENVIRO SAFETY
WILDLND JACKET 02/25
ESO SOLUTIONS, ]NC FIRE PACKAGE 03/25
244.05 SPECIAL DEPARTMENT EXPEN 062.0462.060.029
'784.00 CONTRACTURAL SERVICES

ROAR PROGRAM

FTRE GEARCONTRACTURAL SERVICES
0 0 1 . 0 4 1- i_ . 0 6 0 . 0 2 8
200.00 o0L .042L. 0 6 0 . 0 7 6
282 .1 4 004.04L4. 060 .0s8
2 ,056 .20 004.04r4.060.028
CoNTRACTURAL SERVTCES 062.0452. 060. 028SPECIAL DEPARTMENT EXPEN 063.0463.06O.O29 *VENDOR TOTAL 3,1_20.00 CoNTRACTURAL SERVTCES 062.0462.060.028
T-059311
7 93516656780
ESO-163460
091-63963
09163963
4018'7 64
413
4L3
4134L34t3
0004000037
000120001_2
0 0117
EXETER PLUMBfNG CO
BACKFLOW REPAIRBACKFLOW TEST 03

FGL ENVIRONMENTAL
INORGANIC ANALYSIS 3/25
000000
375
150525
03/25
/25
41-3
41-3
0004800049
413 00038
66 ACS F]NANCIAL SYSTEM 03/04/2025 1-2:04:25

VENDOR NAIVIE

DESCRIPTION
FOOTHILLS SUN.GAZETTE
RODEO ESTATES 03/20

FRESNO OXYGEN
oxYGEN 03/2025
CYLINDER RENTAL 03/25

GAS COMPANY/THE
cow 02 /2025 crrY YARD 02/25
WOODLAKE FTRE 02
/TH /-\
Schedule of BiIls

AMOUNT ACCOI'NT NAME FUND & ACCOUNT
245.87 SPECIAL DEPARTMENT EXPEN 001,.0402. O5O.029
SPECIAL DEPARTMENT EXPEN 063.0463 .060.029SPECIAL DEPARTMENT EXPEN 001.0418 .060.029 *VENDOR TOTAL

CITY OF WOODLAKE
GL54OR_V08.22 PAGE 3
CLAIM INVOfCE PO# F/P ID L]NE
278495C9 - OO9t
0063537071
o091-692203
180
32 2r2
413 00055
4L3 00082 413 00081
2/2r/25 2/2r/252'/ 2L'/ 25
02L
o21-
o21-
060060060
08 JJ
41-
70'7908
EA
4L34L34l-3
4734L3
060050050050060060060
0 4100 4100 4100 410
001001001
00100100r_00r_
2/20
02/
/ 202
/25
840
L4
221
1-,082
001001004
0410041_ 8o 41-4
0 4100 410
041-0
7/22-1, / 22- a/22-
4l-3
4L341_3
000r_3 0001400015
UTfLIT]ES UTILfTIESUTTLTTIES *VENDOR TOTAL

GIANT AUTO GROUP
FTLTER 02/2025

HIGH SIERRA LUMBER & SUP
REBAR 03/2025

HPS WEST INC
ANNUAL SUPPORT 02/2O2s
fBARRA SR/FEL]PE CLEAN RESTROOMS 3/25
JORGENSEN & CO. FIRE EXT MAINT 03/25KIWANIS OF WOOD
MARCH DUES 02

PAPER/BATTER
NOTEBOOKS 02
82 .06
41-.22
2, 500 . 00
600.00

77.44 35.00
7 41- .63259.52
L86 .92
638'7 02
soo0035205
0003s98-rN
2/Le-3/2/25
6L77906
58313156s3606s8
029346
413 0000r_4l_3 00063
4l-3 00036413 0004s
4]-3 0001'741-3 00044
413 00043
41_3 000'73
413 00039
vEHrcLE MAfNTENANCE/OPER 063 . 0463. 050. 032
F]RE STATION MAINTENANC 0O4.041.4.060.034
CONTRACTURAL SERVICES 063.0463.060.028CONTRACTURAL SERVICES 0 0 1 . 0 4 2 1 . 0 6 0 . 0 2 8CONTRACTURAL SERVICES OOL.O42I. O6O. O28 MEMBERSHIPS & SUBSCRIPTI OO1. 04O3. O5O. O38
SPECIAL DEPARTMENT EXPEN 063.0463 .060.029
SPECIAL DEPARTMENT EXPEN OO1. O42]. .O6O.O29SPECIAL DEPARTMENT EXPEN O62.0462.060.029 LAKE
/2025

LEMONCOVE GRANITE LLC
CRUSHE ROCK 03/25

MID VALLEY PIPE & SUPPLY
METAL RATSED 02/2025

MUNICIPAL MAINTENANCE EQ
FOOTAGE COUNTER 03/25
OFFICE DEPOT FILE POCKETS 03
THERMAL PAPER O 3
zu 25
/ 2025
02/25
94 .50

24.77 151 .45
5r .44
887.50
34 .60
L2'7 .7 5

OFFICEOFFICEOFFICEOFFICEOFFICEOFFICEOFFICE
023023023o23023023023
1063789s4001397 434461-001-398072846001-
4002980231-001400485593001
40L844],61 00r 4042260'7300L
4L341_3
000990 010400025
00026

SUPPLIES

SUPPLIESSUPPLIESSUPPLIESSUPPLIESSUPPLIESSUPPLIES
IES/20 25 z5 TONERS O
CALENDARPAPER 02
2025
5 00021
00028
00029
67 ACS
03/

VENDOR NAME

DESCRIPTION

OFFICE DEPOT
PENS/F]LE FOLDERS 03/25 KT,FIENEX 03 / 2025 PD SUPPLIES 03/25PD SUPPLIES 03,/2025 PD SUPPLIES 03/25 PD SUPPLIES 03/2025PD SUPPLTES O3'/2025
LASER TAX FORMS 03/25
PENS 03 /zozs
PAPER 03/2025
BTNDER cLrPS 03/25ENVELOPES 03/25
PAPER/WHITE oUT 03/25
PRIDE OUTFTTT]NG LLC DooR wRAPs 02/202s
QUAD _ KNOPF WooDLAKE GAS STN 3/
PH3 STRM DRN BASfN
ANTELOPE CRK PRK 03
KAWEAH AVE SBDVSN 3

EX LNDROMAT 03/25

SQUOIA AVE IMPRVMNTCLN CA BTFCTN PROJ
crvrc CENTER 03/2s CIVIC CENTER 03/25KWEAH STRM DRN O3l2 GENERAL ENGfNEERING
ZISUMBO MLTT FMLY 03

AMOUNT ACCOIINT NAME FUND & ACCOIINT CLAIM INVOICE

CITY OF WOODLAKE
GL54OR-VO8 .22 PAGE 4
PO# F/P ID LINE

FINANCIAL SYSTEM
04/2025 L2:04:25 Schedule of Bifls
5451
6 41-
207
83 43
L32
323l_
1-2'7
28 46
L42
060
060050060060
50 20
30 44
61-
5B69
11-
041_ 0 04t-00 4110 4110 411-
023o23
023023o23023
023023023023023023023
41341-341-34L3 4r3
41_34L34l-341-3
0 0101001_00 000940009500096
00098000970010s00105
OFFlCE
OFFICEOFF]CE OFFICEOFFICEOFFICEOFFICEOFFICE
OFF]CE OFFICEOFFICEOFFICEOFFfCE *VENDOR

SUPPLIESSUPPLIESSUPPLIES
SUPPLIESSUPPLfESSUPPLIESSUPPLIESSUPPLTESSUPPLIES

SUPPLIESSUPPLIESSUPPLIESSUPPLIES
TOTAL
060060
060060060060060060
0 41-1- 04tr041- 00 410041_00 4100 410
0 410
0 01_001001001
0010010 01-
0 01-
060001001001
028
001001
00r060001001
4061_58805001_ 40637 9200001-
40851 826200r
408593541001
31 '75
97 0010010 01-
00100t001
001001073o'73
0402
0402
04730413
060060
080080
o28o28
0 81_
081
0 421-
0423
04220462
0463
408s93s4200408s93s4s00
408593548004095481900040956658700
4L32L9031 00
4r_325035000 4L3250'73400
4L362890800
11 lt_1t111
001070010200103
00108
4l.34L34L34]-3
2 ,996
72 28
l_ l_
966.00 CONTRACTURAL SERVICES 001 . 0411 . 060 . 028 oP-l_l_167 22 3
4 413 00008
413 00075
z5
3/25/25 /25
?/zs 3/25
2 ,460 2 ,8L0 946
1-78
698874
04L6
0460
040704L604L6
05900 41,6
0406
0550
0460
o416
04L6
028
o29539
028028028
542
1-26655
l-26656L266511-266581-26659L266601-26661-
4L3
41_341_341,341,34]-3 4]-3 4L34L3413473
41_3
000s90 01100 01110006r_ 00060001_090 01150 011_ 20 0113 001140005700058
060080080080060060
5t_34
89 20
8580)t75'75
06 CONTRACTURAL SERV]CES SPECIAL DEPARTMENT EXPEN

ANTELOPE CREEK PARK

CONTRACTURAL SERVICESCONTRACTURAL SERVICES
PROJECT DESIGNCONTRACTURAL SERVICES CIVIC CENTER CIVIC CENTERKAWEAH STORMWATER PROJECCONTRACTURAL SERVTCESCONTRACTURAL SERVfCES *VENDOR TOTAL

CONTRACTURAL SERVICESCONTRACTURAL SERVICES
HOUSINGHOUSING *VENDOR TOTALUTILITfES

CARWASH EXPENSES
UTILITIESUTILITIES UTILITIES *VENDOR TOTAL

2.5z5z5
1"266 6L2656
L2666L2566
542069
028028
o21, 0s0o21-
02L
o21-
060060080060
060750
050060060060060
001001001
2 ,4768
b6
4 l_15
919
5 3/25
/25
34 1, 8543
1,4 ,14
6Z
40 39
SANTA FE AGGREGATES, FrLL SAND 03/2025SELF HELP ENTERPRISES PREP 2 OTC 2024 APSCAL HOME PRGRM O2l2
ACTVTY DEL REHA O2l
LNS & GRNTS RE}IAB 2
INC
1266652064859

NOFA APPS
WLKCHPI .fANWLKCHP] JAN_ WLKCHPf .JAN1.84.36 SPECIAL DEPARTMENT EXPEN 063.0463 .060.029 TN PARKS/RECCARWASH OSTREETS OSEWER 03l
WATER O3l
7, 000 . 00 3s0.00 t
,
916 .9r
L9
,
L69 .09
28 ,436 .00
2 ,'7 90 .32 329.97
135.03 130.97 6,rr1-.78
9 ,498 .07
3/25
25 /)q
4]-341-34L3413
0008300021_ ooo2200023
4L3 4t3
41_341-3413
0006700068000690007000071
SOUTHERN CALIF EDISON CO o3/2
3/2023/20220252U Za
o25
55 062063
68 ACS FINANCIAL SYSTEM 03/04/2025 1-2:04 25

VENDOR NAME

DESCRIPTION

ST JOHNIS RIVER
ASSESSMENT NO 738 3/25
STANTEC CONSULT]NG SERVI
SWR CLLCTN ]MPRVMNT 2/25

TULARE COUNTY SHERIFF'S
TRA]NING A.MART]NEZ 3/25
AMOUNT
375.00
46 ,732 .06
300.00
Schedul-e of Bi-l-l-s

ACCOUNT NAME FUND & ACCOUNT
ORCIIARD EXPENSES OO1-.O42L.060.046
CAPITAL EXP - INFRASTRUC 062.0462.080.053
TRA]NING (POST REIMBURSE OO1. 0411.060. 036

CLAIM INVOICE
L252235952523-L4

CITY OF WOODLAKE
GL54OR-V08.22 PAGE 5
PO# F/P ID LINE
413 00056413 00009
413 00084
ULINE

CLEANINGCLEANINGCLEANINGCLEANING
SUPPLfESSUPPLIESSUPPLIESSUPPL]ES
0427
0462
04630421-
060050060060
029029029029
41-34L34]-341_3
00010
00092
00093oool 4
001o62001
2/2s
3/25 3/253/25
1t
3535
1354I636
41 oo
l-, 01_8
509509
433
2,470
234
29 33s
SPECIAL DEPARTMENTSPECIAL DEPARTMENTSPEC]AL DEPARTMENT SPECIAL DEPARTMENT *VENDOR TOTAL

EXPENEXPENEXPENEXPEN
188971500l_88971500 1889715001-893'72524
0007500011
41_3 A1) o29 029 050 060
VESTIS
UNIFORMUN]FORMUNIFORM

UNIFORMUNTFORMUNIFORMUNIFORMUNTFORMUNIFORM
SERV]CE O SERVICE OSERV]CE O SERVTCE OSERVTCESSERVICE OSERVICE OSERVICE OSERVICES

FEBRUARYFEBRUARYFEBRUARY
FEBRUARYJAN 2025JAN 2025JAN 2025JAN 2025JAN 2025
0003400035
3/23'/2 3/2 3/2 02/ 2/2 2/22'/ 2 02/
5555
z5
o25
238.16

36.33 496.25
l_8. l-6 18.l-6
1-,504.93
029
01r0110l-l_ 029011
029
011
011
47341_341_341,34L34L341-34i'341-3
94 SPECIAL DEPARTMENT EXPEN

UNIFORM ALLOWANCEUNIFORM ALLOWANCEUNIFORM ALLOWANCE

SPECIAL DEPARTMENT EXPEN

UNIFORM ALLOWANCE

SPECIAL DEPARTMENT EXPEN
UN]FORM ALLOWANCE IINIFORM ALLOWANCE *VENDOR TOTAL

15.00 HEALTH INSURANCE
060050050050060050060
050050
0 41004r_B 0462
0463
04100418041_ 8
00100r062053001001001062053
0008s000860008700088000310003200033
zu z5
202520252025
o25
525
0462
o463

VTSALIA OB GYN MEDICAL
A
DR vISrT 03/2025
WILLITTS EQUIPMENT CO., SUBMERSIBLE CABLE 3/25
HK UP GENERATOR 02/25

WOODLAKE GROWERS SUPPLY
CHAIN TIGHTNER 02/25CIIAIN INSTALLAT]ON 2/25 PULL ROPE 02/25 NEW CHAIN O2/2O25
cAr:t 02/2025 currrNc WHEEL 02/2024 wrR NozzLE/DoG FOOD 3/25 9]-]- SAFETY EOUfPMENT LLC wFD SPRNG 2025 02/2025
226 .423L2.50
538 .92
r,239.00 FIRE GEAR
SPECIAL DEPARTMENT EXPEN 062.0462
SPECIAL DEPARTMENT EXPEN 062.0462 *VENDOR TOTAL
0 0 1 . 0 4 l_ l- . 0 5 0 . 0 0 8
004.0414. 060 .058
0942648409
426 00001-
473 00024
3l_.05 40 .41-

1.50 35.3439.69 24.L4
16 .65
248 .7 I
004004004
004004063001
04t4
0 41,40 41-40 41-4
04]'4 0463
0 41-1-
060050050060060060050
034
034
034034
034
o29o29
291 069297 07 9
297307
29827 6
2983822999283 010 31
41_3 4L341_3 4L34L3
41-3
41_3
0001700018000200001600019
00041
00042
FIRE STAT]ON MAINTENANC FIRE STATTON MATNTENANC
FTRE STATION MA]NTENANC FIRE STATION MATNTENANCFTRE STATION MAINTENANCSPECIAL DEPARTMENT EXPENSPECIAL DEPARTMENT EXPEN *VENDOR TOTAL 65994
69 ACS FINANC]AL SYSTEM
03 / 04/2025 L2:04:25

VENDOR NAME

DESCRIPTION
REPORT TOTALS:

Schedule of Bi1ls

FUND & ACCOUNT CLAIM INVOICE

CITY OF WOODLAKE
GL54OR_V08.22 PAGE 6
AMOTINT PO# F/P ID LTNE
L1L,603 .L2

ACCOUNT NAME
RECORDS PRINTED - OOO139
70 ACS FINANCIAL SYSTEM 03/04/2025 L2:04:25 Schedul-e of Bills

THE PRECEDING LIST OF BILLS PAYABLE WAS REVIEWED AND APPROVED FOR PAYMENT

DATE APPROVED BY

CITY OF WOODLAKE
GLO6OS-VO8 . 22 RECAPPAGEGL5 4 OR
71 ACS FINANCIAL SYSTEM
03 / tI / 2025 L'7 ;

BANK VENDORBANK BANK OF THE SIERRA
002216 SECRETARY OF STATE

BANK OF THE STERRA
Check Register
CHECK#

CITY OF WOODLAKE
GL54OR_V08.22 PAGE 1

DATE AMOUNT
16492 03/Lr/25 40.00

40.00 72

ACS FINANCIAL SYSTEM
03 / Lr / 2025 L'7 :

BANK VENDOR
REPORT TOTALS:

Check Register
CHECK#
RECORDS PRINTED . OOOOO1

CITY OF WOODLAKE
GL54OR_V08.22 PAGE 2

DATE AMOIINT

40.00 73
ACS FTNANCTAL SYSTEM 03/1-r/2025 L7:4L:51-

VENDOR NAME

DESCRTPTTON

SECRETARY OF STATE
NOTARY RENEWAL 03/25
AMOUNT

40.00 Schedule of Biffs

ACCOUNT NAIVIE FUND & ACCOUNT
TRAINING EXPENSE OO1. 04O3. O6O. O37

CLAIM INVOICE
R. HETTICK

CITY OF WOODLAKE
GL54OR_V08.22 PAGE 1
PO# F/P ID LINE
450 00001
74 ACS FINANCIAL SYSTEM
03 /1-1-/2025 r'7 : 4L :5L

VENDOR NAME

DESCRIPTION
REPORT TOTALS:

Schedufe of Bill-s

FUND & ACCOUNT CLAIM INVOICE

CITY OF WOODLAKE
GL54OR.VO8.22 PAGE 2
AMOUNT PO# F/P ID L]NE

40.00 ACCOUNT NAME
RECORDS PRINTED 000001_
75 ACS
03/
INANC/ 2025
F
11 IAL SYSTEM
1-'l :4I:51-

CITY OF WOODLAKE
GLO6OS_VO8 . 22 RECAPPAGE
GL5 4 OR
Schedule of BilIs

THE PRECEDING LIST OF BILLS PAYABLE WAS REVIEWED AND APPROVED FOR PAYMENTDATE APPROVED BY 76 ACS F]NANCIAL SYSTEM 03/a8/202s 1o:

BANK VENDOR

BANK BANK OF THE SIERRA
Check Register
CHECK#
C]TY OF WOODLAKE GL54OR-V08.22 PAGE 1

DATE AMOTINT
002308
002082
002303002303
002399
001875
002336002302
.50303
0019360 011140 01913000334
001-9 55
000351_ 001089002324001350
0018360011_60 002403
507.53
1-
,
483 .4L
260.00 33,512.94 180.00291 .96 2,s8s.06 1,000.00
41 I .29
1_1_7.04 1 4q? q?100.00185.00L45 .63
'72 .98
1_'7 0 .07 5,429.9r
1-61_.19 5L8.29

25.15 12,000.00 19, 850 . 84
2 ,1-04 .00 754.00
r23 .41
325.50200.00
2,L0L.38

LA LASER CENTER PC

KAWEAH HEALTH

ADVENTIST HEALTH PHY NET

ADVENTIST HEALTH PHY NET
SUNMED HEALTH & WETGHT M E.D.I.S.

COMMUMNITY HEALTH PARTNE A.R.E. AUTO PARTS INC

ACOSTA/ANA

ADVENTIST HEALTH TOXICOL AT & T MOBILITY
AUTOZONE STORE 4485
BANK OF A]I{ERICA BANK OF THE SIERRA

BSK ASSOCIATES

CA TURF EQUIPMENT & SUPP

CAL AG OUTHOUSESCALIFORNIA CHOICE

CISCO TIRES

COOKS COMMUNICATIONENVTRO SAFETY

FIRST CHOICE AUTO BODY &
FRESNO OXYGENFRUIT GROWERS SUPPLY CO.

GRf SWOLD, LASALLE, COBB,GUERRA/AMANDAHAMNER JEWELL ASSOCIATESHEALTH WfSE SERV]CES

MCMILLAN/MATTHEWMEDALLION SUPPLY

PACE SUPPLY CORP

PAPE MACHINERY
OUADTENT LEAS]NG USA ]NC SANCHEZ/DEN]SE SELF HELP ENTERPRISES IN

SOUTHERN CALIF EDISON CO

STANTEC CONSULTING SERVI
TELSTAR INSTRUMENTS INC.THOMSON REUTERS_WEST TULARE COTINTY JAIL

TULARE COUNTY SHERIFF'S

UBEO WEST LLC (CONTRACT)UNITED RENTALS (NORTH AM
VERIZON W]RELESS VIDAL/EDWARD

WINDOWS PLUS CONSTRUCTIO

WOODLAKE HARDWARE CO
4CREEKS
150150764764
7 6495764967 549'77 6498'7 649976500'7 650r7 6502
55 509
Ai
404
1 q,a1
o 2to
150
150150l-50150
009I00
81 45
57 6869
00000856
89 35
15 L,442
60 c,) )
535272
1 )))
31323334353631
93OA
7 6503
7 650476505'7 65057 65077 65],4
7 65],57 65],61 65L7765181651-91 65201 652r7 6525'7 6526 7 5527t 65287 6529
65305531_ 6532
6533
03/L1/2503/1-1 /25
o3'/L] / 25 03/17/25
03/L7 /25 o3/r1 /25
03/1-7 /2503 / 1e'/ 25da /1o'/ac6i'ti6't2103/1-8/25 03/l-8/25 o3'/rB'/ 25 03/LB/2s 03/r8/25o3'/ 18'/ 2so3'/ L8'/ 25 03/18/25 03/18/25 03/re/2s o3'/ re'/ 25
03/1-8/25 03/L8/25 03/L8/25 03/rB/25 03/18/25 03/1e/25 03/a8/25 03 / rs'/ 25 03/l.8/25 o3/a8/25 03/Le/25
o3'/ a8'/ 25 o3/rs/25 03/L8/25 03/18/25 03/LB/25 03/18/25 03/ts/2s 03/18/25 03/r8/25 03/re/25 03/r8/25 o3/aB/25 o3/LB/25 03/r8/25 03'/Le'/ 25 03/LB/25
0015300001_96
00]-67 9
001_953 .50301000023
000283
001723
.50304
001339001343 . s0302
000591002065
765087 6509765107 651-1- '765r2't 651-3
ooo0240 0114 5000988002055Q01-1-94
00l,954 00236l002306
000832 . s030s
00L637
000028o01-2L1-
7 65227 65237 6524
473
468
1_00
1- ,527 939
83 ,499
0681
7 007'77
2869
88 BANK OF THE SIERRA 1-88,579.94 ***
77 ACS FINANCIAL SYSTEM 03/L8/2025 1o:

BANK VENDOR
REPORT TOTALS:

Check Register
CHECK#
RECORDS PR]NTED 000333
C]TY OF WOODLAKE GL54OR_VOB.22 PAGE 2

DATE AIVIOUNT
488 ,57 9 .94
78 ACS FINANCIAL SYSTEM
03 /t8 /2025 1o :35 : 54

VENDOR NAME

DESCRIPTION
A.R.E. AUTO PARTS INC FfrrrNG 03/2025
BLISTER PCK CPSULES 3/25
BLSTR PCK CPSULES 3/25 cREDrr 03/25
RADTATOR CAP 03/25THERMOSTAT 03/25BTTRY CLIP/CNNCTR 3/25HEADLAMP 03/2025 NAPA OIL FILTER 3/25
WHL BEARING ASSMBLY 3/25
Schedule of Bi1ls

AMOUNT ACCOUNT NAME
1 1353
L22

SPECIAL DEPARTMENT EXPEN

VEHICLE MAINTENANCE/OPER
VEHICLE MAINTENANCE/OPERVEHf CLE MAINTENANCE/OPERVEHICLE MA]NTENANCE/OPER VEHICLE MAINTENANCE/OPER

SPECIAL DEPARTMENT EXPEN

VEHICLE MAINTENANCE/OPERVEHTCLE MAINTENANCE/OPER

SPECIAL DEPARTMENT EXPEN SPECIAL DEPARTMENT EXPEN
VEHICLE MAINTENANCE/OPER *VENDOR TOTAL
35 93CR
39 93I1
48 0 418
0 4110 4L1-O4LL0 411_0 411
0463
0462
0 411
o463
04l- 804180 43-1-
839869840028
840087
84047 6840L92840207840343
840384
84038784071-4840885
840924
840956

FUND & ACCOUNT

CITY OF WOODLAKE
GL54OR.VO8.22 PAGE 1
CLAIM INVOICE PO# F/P ID L]NE

EMMA ROJAS
001001001001001001
063062001053
001001001001
0 01-00r_ 0010 01_001061o62063
029
060060060050
060060060060060060
060050060
05050505050505
05050505050505
029o32
032
032
464464
464464
00186
0018700188
464464464464454
0 01930 01940019s00196
0019100198
A)
l-83230
83 69
1-7
48 29
180
32 627
38 7
03/20/25
ROTOR
032032029
029
032032
029029032
001_8900r_900 0191
00L92
464464
464

COM WRENCHES
HEXBIT SKT 03
D]SC BRK/BRK
25 3/25
000000
1l_
289 1 464
1 )))

ACOSTA/ANA
SFTBALL REFUND 03/2025

ADVENTIST HEALTH PHY NET

55.00 BASEBALL/SOFTBALL FEES 001.0306.000.075 464 00073 DR VISITDR VISITDR VISITDR VISITDR VTSITDR VISITDR VIS]T DR VISIT

DR VISITDR VISITDR VISITDR VISITDR VISITDR VTSITDR VISIT DR VISITDR VISfT
03 / 20203 / 202o3'/ 202
HEALTH
HEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTI{

HEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTH

HEALTHHEALTHHEALTHHEALTHHEALTHHEALTH
HEALTHHEALTHHEALTT{HEALTH

INSURANCEINSURANCEINSURANCEINSURANCE

INSURANCE

INSURANCE
INSURANCE]NSURANCETNSURANCEINSURANCEINSURANCETNSURANCEINSURANCE INSURANCEINSURANCElNSURANCETNSURANCETNSURANCEINSURANCEINSURANCEINSURANCEINSURANCE INSURANCEINSURANCEINSURANCEINSURANCEINSURANCEfNSURANCE

INSURANCEINSURANCEINSURANCE
tr5

0.61_ 1.53
2 .06

0.6s
2 .51

1.363 .520.86
0 .66

3. sl_ 20.L9

15.95 1 .43
4 .52
0 .46 0.01o .I7 4.11

13.34 L] .98
5 .61
21- .90

11.91 30.68
- EA5 .19
30 .64
1AC OA1,39 .02
1-2 .4139 .46
o402
0403
0404
0405o 41,5
0 41-60 418
042L
0422o46Lo462
04630429
0406
o46 00472
044]- 0402
0403
o404
04050 415
0476
0 418
0421- ia))046L
04620463
o429o406
008
008008008008008008008008008
008
477477411477
41141'741147'7
4'71
477
4114'7147147141747'74'774'7'74'7 7
41141141147'7
00003000030000300003
000030000300003000030000300003
00003000030000300003
0s00500s0050
50505050
03 /202o3'/ 202
03 / 2O203 / 20203 / 20203 / 202
001001
001001001
0000
050
03 / 202s 0s003 / 202503 / 2025
o3'/ 2025o3'/ 202503 / 202503 / 202503 / 202503 / 2025o3'/ 202503 / 202503 / 202503 / 2025 03 / 2025
03 / 202503 / 202503 / 2025o3'/ 202so3'/ 2O2503 / 202503 / 2025o3'/ 2025 0 01_050o'7 )04100r_ 001
0003000300040004
0000000
000000000
000
008008008008008008008008008
008008008008008008008
008008008008
0 0003000000
SERVICESSERVICESSERVICESSERV]CESSERVICESSERVICESSERVICESSERVfCES SERVICESSERVICESSERVICESSERVTCESSERV]CESSERVICES
00040004
001001061o62063
029
0 01-
0000400004000040000400004000040000400004
0000400004
4l'7417477411
79 ACS FINANCIAL SYSTEM 03/te/2025 10:36:54

VENDOR NAME

DESCRIPTION

ADVENTIST HEALTH PHY NET

SERVICESSERVICES

SERVICES
ADVENT]ST HEALTH TOXICOL TOXTCOLOGY REPORT 03/25

AT & T MOBILTTY
TWTLTO SrM CARDS 03/2s
AUTOZONE STORE 4485
TANK WELD PUTTY 3
NGK BLSTR PACK 03
TOTALPRO BATTERYTRTLWX MXPWR O3l2
IMPORT OII, FTLTER ROTELLA 03/2025
Schedule of Bifls

FUND & ACCOIINT

CITY OF WOODLAKE
GL54OR-V08.22 PAGE 2
CLATM INVOICE PO# F/P ]D LINE
2442

AMOUNT ACCOUNT NAME
008008008
0500s0
050
03 / 202503 / 202503 / 202s

4.08 0.11
l-.51
582 . Ar
HEALTHHEALTHHEALTH *VENDOR
]NSURANCEINSURANCETNSURANCE
TOTAL
060 n1)041
o460
0412
044L
4'7 747'7477
000040000400004
509.00

45.08 SPECIAL DEPARTMENT EXPEN 062.0462.060.029
CONTRACTURAL SERVICES 001.0411, O6O. O28 464 00084
464 00003
/25 91 /25 o3/255
5Z
90nn
3/25
/255
9 5 L2l
z)
10 1_1_9
18 8
59 10
32 81
96 1
65 85
t-1-9
35 58J5
AE
72 904I
5134
E 3/25
3/253 / 20253 /25 t\
- /25
03/253 /2s3'/i5 3/25
3'/ 253/25
05 05L916
20 69
04L4
041_ 80 4180 421-0 418
04 t-804180411-0 411
060060
060060050060060060060
060050
044851-l-5084
0 44851-21-955
o4485l-3469404485L3'724404485L3941 5
0448513 9528
04485:,39'716 0448514090904485r4405104485L4494804485r44949 464464464464464
464464464464464464
00055000550005400061
00012
000710006000067000660008700086
004004004001001
0010010 01_0 01_ 001001
004004004004004
004004004004004004
gq
35 AO0009
40 88500559
5l_5l_59
VEH]CLE MAINTENANCE/OPER VEHTCLE MAINTENANCE/OPERVEHICLE MATNTENANCE/OPER

SPECTAL DEPARTMENT EXPEN

SPECIAL DEPARTMENT EXPENSPECIAL DEPARTMENT EXPENSPECIAL DEPARTMENT EXPEN

SPECIAL DEPARTMENT EXPENSPECIAL DEPARTMENT EXPEN CR VEHICLE MAINTENANCE/OPER VEHICLE MAINTENANCE/OPER *VENDOR TOTAL
0 41-4
04L4
464464464
464464464
032o32
032029
029
o29
034
034030030030
03 /25
EMERGENCY LUG RMVRLESS MESS DRA]N 03 SHOP PUMPS OIL 3/2 CREDrr 03/2025
RERTGER 03/2025
o29 o)9
029032
o32
404
29 56
BANK OF AIVIERICA urrlf rrES 03 /.2025 FrRE GEAR 03/2025

SPECIAL DPT EXPNS
SPCL DEPT EXPNSEFIRE STN MAINT. O

OFFICE SUPPLIES O
VEHICLE MAINT. 03
MED]CAL SUPPLIES FIRE STN MAINT. O FIRE STN MAINT 03 FIRE STN MAINT. O FIRE STN MAINT. O FIRE STN MAINT. O FIRE
oocoocoocoocoocooc
oocoocoocooc
38 45
3221
69 138
1575
004004004004004
004004004004004004
o04
004
04\4041404L4
0 41-4o4r40 41-40 41-4
0 41-4
04].4 o4L4047404]-4
0 41-40 41-4
041404L404L40474
o 41-40 41-4 04r4
04L4
o4L40 41-4
021-
058
029029
034
023032
040
o34
034034
034
464464464
464464464464
464
464464464
464464
0002000021
00022
00023
00024
00025
0002600027
00028
o0029
00030000310003200033
00034

UTILTTIES FIRE GEAR

SPECTAL DEPARTMENT EXPENSPECIAL DEPARTMENT EXPEN FIRE STATION MAINTENANC

OFFICE SUPPLIES
VEHICLE MAfNTENANCE/OPER
MED]CAL SUPPLIES FIRE STATION MAINTENANC FIRE STATION MAINTENANC FIRE STATION MAINTENANC FIRE STATION MATNTENANC F]RE STATION MAINTENANC FIRE STATION MAINTENANC

TRAVEL, CONFERENCES & MT TRAVEL, CONFERENCES & MT TRAVEL, CONFERENCES & MT TRAVEL, CONFERENCES & MT TRAVEL, CONFERENCES & MT TRAVEL, CONFERENCES & MT TRAVEL, CONFERENCES & MT TRAVEL, CONFERENCES & MT TRAVEL, CONFERENCES & MT TRAVEL, CONFERENCES & MT 060060
060
0 050050060060060060050
050060060060060060
060

STN MAINT
03 / 202503 / 2o2s03 / 202503 / 202503 / 202503 / 202503 / 2025 03 / 202503 / 2025o3'/ 2025
11811359
8963I666
t-01015
060060060060060
060050
030030030030030030030
00350036003700380039
0000
00000
464464464464464
00400041
0042
0043
80 ACS FINANCIAL SYSTEM 03/L8/2025 Lo:36:54

VENDOR NAME

DESCRIPTTON
BANK OF A]VIER]CA
ooc 03/2025
HH FIRE STAT]ON 03/25
Schedule of Bills

AMOUNT ACCOUNT NAME

TRAVEL, CONFERENCES & MT
HOUSEHOLD FIRE STATION *VENDOR TOTAL 004 004 73 604L89

FTIND & ACCOUNT CLAIM INVOICE

CITY OF WOODLAKE
GL54OR-V08.22 PAGE 3
PO# F/P rD L]NE
464 00044 464 00045
0 015
0 43-40 41-4
060.030
21 060.016
r ,541-

BANK OF THE SIERRA
ADOBE 03/25AIVIAZON 03 / 2025
CRASHPLAN 03/2025
ADOBE 03/2025AIVIAZON 03/2025ADOBE 03/2025 lMlTn\T n1 /aatq 'rwri;o oi't5oi4 ArqAzoN o3'/2025AJVIAZON RETA O3l2025
AIV]AZON MARKETPLACE 03 / 25A]VIAZON MARKETPLACE 3 /25 GLOBAL INDUSTRIAL 3/25 AMAZON RETA O3l25
LATE FEE 03/25
INTEREST FEI. 03/25 usPs 03/2025
CHEWY.COT4 03/2025
AMERfCAN AED LLC 3/25
HOBBY LOBBY 03/2025
TARGET 03/2025WALMART 03/2025 EIG CNSTNT,CNTCT 03/25GRAPHTCS 03/2025THE EVENTS CAL 03/25 ADOBE 03/2025
EXETER MERCANTTLE 03/25LOWES 03 /2025LOWES O3'/ 2025 TGr FTRDAYS 03/2025 CTY OF FRSNO AIRPRT 3/25

29.99 35.24
9 .99
L9.99

30.95 L9.99

35.03 r0.0224 .98
3 t-5
39 l-96
l_0
9296
L20
52 SPECIAL DEPARTMENT EXPENSPECIAL DEPARTMENT EXPEN

OFFICE SUPPLIES

SPECIAL DEPARTMENT EXPENSPECIAL DEPARTMENT EXPENSPECIAL DEPARTMENT EXPENSPECIAL DEPARTMENT EXPEN

SPECIAL DEPARTMENT EXPEN

OFFICE SUPPLIES

SPECIAL DEPARTMENT EXPEN

BASKETBALL EXPENSES

FLAG FOOTBALL

SPECIAL DEPARTMENT EXPEN

ROAR PROGRAM

SPECIAL DEPARTMENT EXPEN
SPECIAL DEPARTMENT EXPENCONTRACTURAL SERVfCESCONTRACTURAL SERVICESCONTRACTURAL SERVICESCOMMUNTTY PROMOTION FUND

ROAR PROGRAM

COMMUNITY PROMOTION FUND

PARKS AND REC EXPENSES

COMMUNITY PROMOTION FUND

SPECIAL DEPARTMENT EXPENSPECIAL DEPARTMENT EXPEN CITY PARK RESTROOM REMODSPECIAL DEPARTMENT EXPEN CITY PARK RESTROOM REMOD TRAVEL. CONFERENCES & METRAVEL, CONFERENCES & ME SPECIAL DEPARTMENT EXPEN SPEC]AL DEPARTMENT EXPEN SPECIAL DEPARTMENT EXPEN

SPECIAL DEPARTMENT EXPEN

BASKETBALL EXPENSES

SPECIAL DEPARTMENT EXPENSPECIAL DEPARTMENT EXPENSPECIAL DEPARTMENT EXPEN

POSTAGE

SPECIAL DEPARTMENT EXPEN
SPECIAL DEPARTMENT EXPEN *VENDOR TOTAL
o23o29
044
073
029
076o29
029
454464
464464464464464
464
464
464
464464
0013400135001-3500137001_38 00139
00140
0 0141
00r42
00143
00144
00100r_00r_ 001
001
029
029
023
029029
o29o29
o29o2020607
029
044029o29
029
A))029
o29
060
060060060060060050050060
050060060060
080060060050060060060050060
UbU060060060060
060060060050
050060
04l- 004150410
0402
0 411
0 411_ 042r
0403
0402
0 410041_0 0462
0452
464464464
001_300 01310013200133
32 0532
99 34
5283500000
gq
6t51
41-
0099
90oo99
04 96
25z6
50023035
0402
0 4110462041_ 0 0415o 421_ 04270 461,
0421-
0 410
0 4100 4110411041-I
0409042L04090421-
0 409
0 4100 4150 4070415
0407
04 01_ 04010 4110 410
0401
060060060060060080060
o66o42
066
o29
o29545o29EAE
030
030
029
o29
029
464464464464464464464464464
464464464464
00152
00153
00154001s5001-560015700158001_59 001600 0161
00162
00163
00l-64
0016s00166001570015800169
0017000171
001001o62
2252
49 51_
36 00
6356
2L'7
4 ,530
l_ 18
10 1"49
1_9
1- ,323
444
11 7
00100100100r_ 061
00100100r0 01_0 01_001001001001
00100r00r_ 00100100100r_0 01_ 001
0010010 01_0 01-00r"00100r_ 0010 01-
062062
060060
88B66
0 01-00r00r0010 01_0 01_
464464464464464464464464
464464464
5678
90l1-2
85 07a7
15 ADOBE 03/2025
EARTHLTNk 03/2025
sPoTrFY 03/2025
ADOBE 03/2025
CROWN AWARDS 03/2025
FEDEX OFFICE 03/25
PENS.COM 03/2025
GOTPRTNTS.COM 03/2s
GOIN POSTAL 03/2025oFFTCE DEPOT 03/25
AIVIAZON PRIME 03/2025
5875L9
20t1
84L6 o ?to
464
464
464
81 ACS FINANCIAL SYSTEM 03/re/2025 Lo:36:54

VENDOR NAME
DESCRfPTION

BSK ASSOCIATES
WEEKLY EFFLUENT 03/25
BACTr 03/2025WEEKLY EFFLUENT 03/2025
CAL AG OUTHOUSES 102 POMEGRANA"TE 03/2028

CALIFORNTA CHOICE
CTTY EMPLOYEES 03/25 crTY EMPLOYEES 03/25
CTTY EMPLOYEES 03/25 CITY EMPLOYEES O3l25 CITY EMPLOYEES O3l25 CITY EMPLOYEES O3l25 crrY EMPLOYEES 03/25 CITY EMPLOYEES O3l25 CITY EMPLOYEES 03l25 cfrY EMPLoYEES oa'/ta CITY EMPLOYEES 03l25 crrY EMPLOYEES O3'/25 CITY EMPLOYEES 03/25 CITY EMPLOYEES O3l25 CITY EMPLOYEES O3l25 crrY EMPLOYEES 03/25 C]TY EMPLOYEES 03/25 CTY INS W/H EMPLEE 3/25 PD EXPENSE 03/2025
FrRE EXPENSE 03/2025
FD INS W/H EMPLEE 03/25

CISCO TIRES
FLAT REPAIR 03/25

CITY OF WOODLAKE
GL54OR_V08.22 PAGE 4

AMOUNT ACCOUNT NAME
Schedule of Bills
CONTRACTURAL SERV]CES CONTRACTURAL SERVICESCONTRACTURAL SERVfCES *VENDOR TOTAL

FUND & ACCOUNT CLAIM TNVOTCE
AIO6
AIO6AIO6
55'73
PO# F/P ID LTNE
2r0 .82 r70.68
L26 .03507.53
062
063062
o462
0463
0462
00068
00069
00062
00049000480007000063
464464464464
464
464464
t_55 200
485
667 536661 531
667 571-66'1 864
028028028
nrq
029
029029
060060060
2025
202520252U 2a) 20252025

CA TURF EQUIPMENT & SUPP
EXMARK BLADE 03/2025EXMARK BLADE 03/25
FTLTER FUEL/WATER 03 /25SCREWS/RUBY. TRNS 03/25
2?n 1n
688.24
L24 .41
340.60
1" ,483 .4I
SPECIAL DEPARTMENTSPECIAL DEPARTMENTSPECIAL DEPARTMENTSPECIAL DEPARTMENT *VENDOR TOTAL EXPEN OO1EXPEN OO1
EXPEN OO1EXPEN OO1
042L042L
0421] 0421
060050060060
200
0s0050200
7 ,349 7,746

HEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTH

HEALTHHEALTHHEALTHHEALTHHEALTHHEALTH

HEALTHHEALTH
HEALTH
HEALTHHEALTHHEALTHHEALTH *VENDOR

TNSURANCETNSURANCE
INSURANCEINSURANCE]NSURANCEINSURANCEINSURANCEfNSURANCEfNSURANCETNSURANCE INSURANCEINSURANCEINSURANCEINSURANCE]NSURANCE INSURANCEINSURANCEINSURANCE

INSURANCEINSURANCEINSURANCE
1U IA!
APRIL
APRILAPR]L APRILAPRILAPRILAPRILAPRILAPRIL
APRILAPRILAPRILAPRILAPRILAPRILAPRILAPRILAPRfLAPRIL

APRILAPRIL
464 00009
464 00092
260.OO CONTRACTURAL SERVfCES 001.042L.060 . 028
205
587 79r
249
964524
1,351-
255
6 ,]-2L 549L ,737 L79
5 66 2,700 3,213 L t-1 )
158
95 63
6977382L
99 22
43 12)4.
0402
0403
0404
0405
04r50416
0418
042L
0422
0500500500500s0050050
050
008008008008008008008
008
2025zu z52025202520252025
20252U 25202520252025
2025
2025
2025
2025
464464464
464464464464464464464
464
464
464464464464464464464
000040000400004
0000400004000040000400004000040000400004
0000400004000040000400004000040000500006
001001
0010010 01_00r_001001001061
u6z063029001
0467
0462
0463
L7 '8400553552
94 0429o4060460
04'72o44L00000 4110 41-4
0000
35q)
88 '75
85 49
18 060072o 41-
WITHHEL OO1
001004
WITHHEL OO4
008008008008008008008008008031
008008031-
0500500500500500s0
0500500s0
00007
00008
464
464
?? q?,
180 00 SPECIAL DEPARTMENT EXPEN 001.0418 .060 .029 1_808

COMMUMNITY

DR VISIT
DR VTSTTDR VISITDR VISITDR VISfTDR VISITDR VTS]T

HEALTH PARTNE
03 / 202503 / 202503 / 202503 / 2025o3 / 2025o3'/ 2025
03 / 2025

INSURANCEINSURANCEINSURANCEINSURANCEINSURANCEINSURANCE

INSURANCE
0 l_
2 0
3 1
4 04
6526

HEALTHHEALTHHEALTHHEALTH

HEALTHHEALTHHEALTH
0 01-00r_ 001001001
001001
0402
0403
0404
0405041_5 04160 418
0s0050
0500s0050050050
008008008008
008008008
411
47'7
Aaa
477
00007
000070000700007000070000700007
82 ACS FINANCIAL SYSTEM 03/L8/2025 1o:36:54
VENDOR NAIi'IE

DESCRIPTION
COMMUMNfTY HEALTH PARTNE
Schedule of Bi-11s CITY OF WOODLAKE GL54OR-V08.22 PAGE 5

AMOUNT ACCOUNT NAME FUND & ACCOUNT
012041

CLAIM INVOICE
159985
PO# F/P ID LINE
DR VISIT O3l 2025
2025zu z52025
20252025
03/
03/03/
03/ 03/o?'/o3'/
o3'/03/
03/
03/
03/a3/ 03/o3'/o3'/.03/
03/
03/
03/
03/
03/ 03/
o3'/.03/ 03/
10 4
.A1-9
o480
26 AE
32 /3
0 421"
0422 046r0462
o463o429
04060460
0472 044r
008008008008008
008008008008008
050050050050
0500500s0050050
008008008008008
008008008008
050050050
050050050050050
0010010 61_062063
029
001
060
0290 01_
060072 04r
48 56012I68
80 5720
L90875580869

HEALTHHEALTHHEALTHHEALTHHEALTHHEALTH

HEALTHHEALTHHEALTHHEALTH
*VENDOR

HEALTHHEALTHHEALTHHEALTH

HEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTH
HEALTHHEALTHHEALTHHEALTH *VENDOR
INSURANCEINSURANCEINSURANCEINSURANCEINSURANCETNSURANCEfNSURANCEINSURANCE

INSURANCEINSURANCE
TOTAL

INSURANCEINSURANCEINSURANCEINSURANCEINSURANCEINSURANCE

INSURANCEINSURANCEINSURANCEINSURANCEINSURANCEINSURANCEINSURANCEINSURANCE

INSURANCEINSURANCEINSURANCE
TOTAL
417
417
000070000700007
000070000700007
00007000070000700007
411417477477
000050000600006000060000600006000060000600006
DR VISITDR VISITDR VISITDR VfSIT
DR VISfTDR VISfTDR VISITDR VISITDR V]SIT
l_
5 000
72 050

COOKS COMMUNICATION
HNDHLD PRGRM MIC 3/25
2025 )a)\ 2025
2025
.s.

INVOICETNVOICE
INVO]CE INVOICEINVOICEINVOICETNVOTCEINVOICETNVOTCEINVOICEINVOICEINVOICE INVOICEINVOICEINVOICE]NVOICE INVOICE

ENVIRO SAFETY

FIREFGHTNG GAUNTLT
FOAIVI PADDING O3l25
FIRE ,JACKETS 03/20
29'7 .96 RADIO & PAGER MAINTENANC OO4.O4I4. 060. O33 454 00053 D.RXRXRXRX

RXRXRXRXRXRXRX

RXRXRXRXRX
E
20252025
20252025242520252025zu za2025202520252025
20 252425z0 zazv za2025
0010 01-001001001001
001001001061u62063
0402
0403
0404
04050 4150 41-60 4180 421-
0422 046r0462
o463
0405
o460
0412 044r
41'74'7 7411
0000600006000060000600006000050000600006
4 4444444
011
0 2
1 3
003
r'713
1000
52 060060060
060060060
0 4t4
0414
o 41-4
5434
9796
4L
0l_1557
050050050
0s0050050050050050
008008008008
008008008008
17777'7111777
7117
464464464
464
464
464
3 /25
&
657 r03
6573L365'7 834

INVINVINV
0s8
058
25 004 058
838160
21 L .82
355.14
1"
,
957 .50
2,585 .06
39 205
93 FIRE GEAR FIRE GEAR FIRE GEAR *VENDOR TOTAL 004 004 00052 00051 000s0 464 A0046 FIRST CHOICE AUTO BODY CHEVY TAHOE 03/2025

FRESNO OXYGEN
MEDICAL OXYGEN A3/25

CARTRIDGE ADAPTER O
FD SUPPLTES 03/2025
1, OOO . OO VEHTCLE MAINTENANCE,/OPER OO1 . 04]-1 . O6O . 032 2204 3 /25
MEDICAL SUPPLIES OO4.O4I4 FIRE STATfON MATNTENANC OO4.O4T4 MEDICAL SUPPLIES OO4.O4T4
040034040
006350638300635360280091695035
00058
0005900057
83 ACS FINANCIAL SYSTEM 03/rg/2025 Lo:36:54

VENDOR NAME

DESCRIPTION

FRESNO OXYGEN
NOZZLE/TLPS 03/2s

GUERRA/AMANDA
CLNING DEP REFUND 3/25

HAMNER JEWELL ASSOCIATES
ANTELOPE CRK PRK 3/25

HEALTH WISE SERVICES
sriARPS KrOSK 03/2025

CLAIM INVOICE
t-5000643
925r4254925]-5r45 9251-5795925r65469251-67 37
P&R 25-01_920 451-1-
198349
CITY OF GL54OR-V08.22 PAG
PO# F/P ID LINE
464 00064
WOODLAKE Schedule of Bills

AIVIOUNT ACCOUNT NAME FUND & ACCOLINT
r38 .99
478.29
SPECIAL DEPARTMENT EXPEN OO1. O4].8 .060.029 *VENDOR TOTAL 54 0l- q,t
SPECIAL DEPARTMENTSPECIAL DEPARTMENTSPECIAL DEPARTMENTSPECIAL DEPARTMENTSPECIAL DEPARTMENT *VENDOR TOTAL

EXPENEXPENEXPENEXPENEXPEN

LEGAL SERVICES - RETAINE
LEGAL SERVICES _ RETAINE

LEGAL SERVICES - RETAINE

CONTRACTURAL SERVICES
LEGAL SERVICES _ RETAINE
LEGAL SERV]CES _ RETAINE *VENDOR TOTAL
57 5
151-9
001001
029
001001
0 418
042I0429
04270421
060050060060050
029
029029029o29
E 6
FRU]T GROWERS SUPPLY CO. cAN FUEL PLASTTC 03/2025
BODY NOZZLE 03/2025
STRING TR]MMER 03/25 SAFETY GLASSES 03/2025
FERT AMMN SULFATE 03/25
GR]SWOLD, LASALLE, COBB, CITY CLERK 03/2025 crrY couNCrL 03/2025 crrY MANAGER 03/2025 FTNANCE DEPT 03/2025
LTUNA VS COW 03/25
POLICE DEPARTMENT 03/25
to'19
045050
00 5030
464
464
464
0 0181
00182001830018400185
464
18 464
1-1-7
7 423
31 0
277
393
r ,493
001001001001001001
040204020402o402
0405041_ 1
060
060060060060060
025
025025028
Q25o25
L24361-243712438L24391-24401_244L
464464464464464464
00076
00017
000780007900080
13 0008193
100.00 DEPOSITS FORM OTHERS 001_.0000.200.035185.00 ANTELOPE CREEK PARK 0 0 r- . 0 4 0 7 . 0 8 0 . 5 3 9 1-45 - 63 SPECIAL DEPARTMENT EXPEN 062.0462.060.029
464 000'7 4464 000r9464 000L4

KAWEAH HEALTH

EMERGENCY ROOM

EMERGENCY ROOMEMERGENCY ROOMEMERGENCY ROOMEMERGENCY ROOMEMERGENCY ROOMEMERGENCY ROOMEMERGENCY ROOMEMERGENCY ROOMEMERGENCY ROOMEMERGENCY ROOMEMERGENCY ROOMEMERGENCY ROOMEMERGENCY ROOMEMERGENCY ROOM

EMERGENCY ROOMEMERGENCY ROOM

TNSURANCEINSURANCE
INSURANCEINSURANCEINSURANCEINSURANCEINSURANCEINSURANCETNSURANCEINSURANCEINSURANCEINSURANCEINSURANCEINSURANCEINSURANCEINSURANCEINSUR.ANCE 1U IAL
03/03 /.03 /. 03/ 03/
03/ 03/
o3'/
03/
A1. /
6i'r03 /. 03/03/
03/ 03/
o3'/
2025202520252025
202520252025
2U Z5zu z5zu z5
202520252U 2a
2025
2025 )n)q2025
9883
62 65
46 87'7081
99 5860
10 43
9l0 01_ 0 01_ 0 61_ 062 063 029 001
060
072
04L
042r
04220 461-0462
o45304290406
045004120 441"
4'774774174'7'7417417417
47747'7477471477417477
00002
0000200002
0000200002000020000200002000020000200002
0402
0403
o404
0416
0 418
32 84
20 t2
3649
1560l-5
84 485

HEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTH HEALTH

HEALTHHEALTH
HEALTHHEALTHHEALTI{ *VENDOR
001001
00r_ 00100r_ 0010 01_
04050 415
0000000000
00000
00000000000
000000
008008008008008008008008008008008008008008
008008008
0000200002
00002000020000200002
5050
1 2132I99I
383
34 108
1t_
0 4
442
84 ACS FINANCIAL SYSTEM
03/L8/2025 1o:35:54
VENDOR NAIi{E DESCRIPTION
Schedule of Bills CITY OF WOODLAKE GL54OR_V08.22 PAGE 7 AMOITNT ACCOUNT NAI'{E FUND & ACCOUNT CLATM INVOICE PO# F/P ID LINE

LA LASER CENTER PC
DR Vrsrr 03/2025
DR VrSrT A3/2025DR VrSrr 03/2A25DR VISTT 03/2025DR VTSIT O3'/2025DR VrSrr 03/2025DR VrSrT 03/2025 DR VISIT 03/2025
DR VfSrr A3/2025DR vrsrT 03/2425
VIS IT V]SIT VISIT V]SIT VISIT VISITVIS IT
03/
o3'/03 /. 03/ 03/
03 /. 03/
00 0000000
05 3
01 0
22 3851
L66234
001001001
00100100100r001001
0402
0403
0404
04050 415
0 41-6041-8
042L
0422
046L
0462
0463
0429
04060460
o4'72
o44L
Aaa
47'l
411411471477417
4'71477477477
0000100001-0000100001
000010000100001000010000100001

HEALTHHEALTHHEALTH

HEALTHHEALTHHEALTHHEALTHHEALTHHEALTH

HEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTH
HEALTH *VENDOR

INSURANCEINSURANCEINSURANCEINSURANCE
INSURANCEINSURANCEINSURANCEINSURANCE]NSURANCEINSURANCE

INSURANCEINSURANCETNSURANCEINSURANCETNSURANCEINSURANCEINSURANCE TOTAL
00001000010000100001000010000100001-
008008008008008008
008008008
050
0s0050050050050050050
0s00500500s0050050
008008

DRDRDRDR
DRDRDR

SANCHEZ
UNAPP
zu z3202520252025
2U 2520252025
061
062063429001060072 04r
001
001001001
029
o 41-
oo
21- I6
81o4
98 35
864
53 934'7
6 ,45690
130
LO
, L]3
13r1-
0400
050050050
008008008008008
0 008
15 MCMILLAN/MATTHEW
UNAPPLIED CREDIT 03/25

MEDALLION SUPPLY
wrRE 03/2s

PACE SUPPLY CORP
HYDRANTS 03/2A25
PAPE MACH]NERY GAS OPERATE 03/2025

QUADIENT LEASING USA INC
POSTAGE MACH LEASE 03/25
/ llr,N f >E Lrro cRnlrr 03/25
12 .98 UTfLITY DEPOSITS OO1
SPECIAL DEPARTMENT EXPEN 062
SPECIAL DEPARTMENT EXPEN 063SPECIAL DEPARTMENT EXPEN 052 POSTAGE O O ].

UTILITY DEPOSITS OO1
CONTRACTURAL SERVICES OOl
00000462
0463
0462
0 4100000
0402
200
050060
060060200
050
034
029
029
029
022
034o28
514 W. TULE
9130-1108373
L9L024621"0
L59345L4
Qr1 55901
188 HERMOSA
464 00002464 00093
464 0A089464 00090
464 00013
1'70.O1
5 ,429 .9r
L6L.19
5L8.29

25.75 12, 000.00
464 00001
SELF HELP ENTERPRISES ]N
HOME PROG LNG TRM 3/25
SOUTHERN CAL]F EDISON CO crrY HALL 03/2025
sHoP a3/2025
PARKS/REC 03/2025STREETS A3/2025
LNDSCP & LIGHTNG 03/25
ATRPORT 03/2025
SEWER 03 /2025
WATER 03/2025
464 00082
3824
09 091lt-884
0 4100 418
0421
0422
0429
a44ru4h2
0463
060060060060060
060060060
021-021-021-02r 02r021-
464464
464464464464464464
40L72
00173o01-1 4
0017500176
00L7'1
00178o0L] 9

UTILITIESUTILITIESUTILITIES
UTTLITIESUTfLfT]ES UTILITIESUTILITIESUTILITIES *VENDOR TOTAL o62
063
021-
L 02I ,250 19,850
85 ACS FINANCIAL SYSTEM B/Te/2025 1o:36:54

VENDOR NAIVIE

DESCRIPTION

STANTEC CONSULTING SERVI
GRNDWTR MONITORING 3/25

CITY OF WOODLAKE
GL54OR-VO8 .22 PAGE 8
AMOUNT
2 ,
L04 .00
Schedul-e of BiIls

ACCOUNT NAME FUND & ACCOUNT
CONTRACTURAL SERVICES 062.0462.060.028

CLAIM INVOICE
2365098
L2584L8 515 7101021_20525-L6
48r6652481-6652
245090'781 -00L
61-0659 4589
P&R 25-011
PO# F/P ID LINE

SUNMED HEALTH & WEIGHT M
TNJECTTONS 03/2025
TNJECTTONS 03/2025
INJECT]ONS 03/2025 TNJECTTONS 03/2025
INJECTTONS 03/2025
TNJECTTONS 03/2025
INJECTIONS 03/2025
INJECTIONS O3'/2025TNJECTTONS O3/2025INJECT]ONS 03/2025 TNJECTTONS 03/2025TNJECTTONS 03/2025TNJECTTONS 03 /,2425 TNJECTTONS 03 / 2025 TNJECTTONS 03/2025 INJECTIONS 03 /2025TNJECTTONS 03/2025
01I
0 2
l3003
L'7 I4
t4000
53 5736
83 57a12L
13115913
98 2L27
03 4L
0115
45 477477477417
4'7141147747747'747'7
000050000s000050000s000050000500005
000050000s0000s0000s00005000050000500005
000050000s
HEALTHHEALTH1{EALTHHEALTH

HEALTHHEALTHUE T MUHEALTHHEALTHHEALTHHEALTHHEALTHHEALTH HEALTHHEALTHHEALTHHEALTH *VENDOR
INSURANCEINSURANCEINSURANCE]NSURANCEINSURANCEINSURANCE
INSURANCEINSURANCEINSURANCEINSURANCE]NSURANCE]NSURANCETNSURANCEINSURANCE

INSURANCEINSURANCEINSURANCE
TOTAL
0402
0403o40404050 4150 41-60 418
0 421-
050
0500s00s0050050050
008008008
008008008008
464 0006s
464 00088
464 000L2464 AA047464 00085
464 00010 464 00011464 0009L
464 00043464 00075
0010 01_001001
00100100100r_00r_0 61_uoz
50 000
000000
00 000000
008008008008
008008008008008008
0422
o46L
063
029001060012a4r
0462
0463
o429
0406o4600472 044r
TELSTAR INSTRUMENTS INC.
vEHrcLE TOOLS 03/2025
THOMSON REUTERS_WEST
ONLTNE SOFTWARE 03/25

TULARE COUNTY JAIL
VEHICLE GRAPHICS 03/2025

TULARE COUNTY SHERIFF'S
TACTICAL RIFLE 03/25
UBEO WEST LLC (CONTRACT) CITY PRTNTER 03/2025
PD PRTNTER 03/2025
.754.00 CONTRACTURAL SERVICES 062.O462.060.0281-23 .41
473.06

CONTRACTURAL SERVICES
CONTRACTURAL SERVICESCONTRACTURAL SERVICES *VENDOR TOTALSPECIAL DEPARTMENT EXPEN 062 CONTRACTURAL SERVICES OO1
DEPOSITS FORM OTHERS OO1
001.0411.060.028
0505
0410.050.028 0411.060.028
325.50 CONTRACTURAL SERVTCES 001-.0411-.060.028
2OO. OO TRAINING (POST REIMBURSE 001.0411.060.036
LtJ tZ
I 26
2,LOL
00r001 4t 97
38 UNITED RENTALS
PLUG/ROPES 03

VERIZON WIRELES
WPD MODEMS 03

NORTH AM
zu z5
2025
(
S 468.81
0462
0 4110000
060060200
029028
035

VIDAL/EDWARD
CLEANING DEP RFND 03/25 l-00.00
86 ACS FfNANC 03/t8/2025 IAL SYSTEM 1,0:36:54 Schedule of Bill-s

AMOUNT ACCOUNT NAME FUND & ACCOINVT
1,521 .28 CTTY PARK RESTROOM REMOD OO]..0407.080.545
SPECIAL DEPARTMENT EXPEN 063CONTRACTURAL SERVICES

SPECIAL DEPARTMENT EXPEN CITY HALL REPAIRS CITY HALL REPAIRS CITY HALL REPAIRSSPECIAL DEPARTMENT EXPENSPECIAL DEPARTMENT EXPEN

SPECIAL DEPARTMENT EXPENSPECIAL DEPARTMENT EXPENSPECTAL DEPARTMENT EXPENSPECIAL DEPARTMENT EXPENSPECIAL DEPARTMENT EXPEN

SPECIAL DEPARTMENT EXPENSPECIAL DEPARTMENT EXPENSPECIAL DEPARTMENT EXPEN SPECIAL DEPARTMENT EXPEN C]TY PARK RESTROOM REMOD CITY PARK RESTROOM REMODSPECIAL DEPARTMENT EXPEN CITY PARK RESTROOM REMOD CITY PARK RESTROOM REMOD

CONTRACTURAL SERVICES
SPEC]AL DEPARTMENT EXPEN SPEC]AL DEPARTMENT EXPEN SPECIAL DEPARTMENT EXPEN CfTY PARK RESTROOM REMOD CITY PARK RESTROOM REMOD CITY PARK RESTROOM REMOD CITY PARK RESTROOM REMOD CITY PARK RESTROOM REMOD SPECIAL DEPARTMENT EXPENSPECIAL DEPARTMENT EXPENSPEC]AL DEPARTMENT EXPEN SPECIAL DEPARTMENT EXPEN SPECIAL DEPARTMENT EXPEN *VENDOR TOTAL
oz
4 22
82 9782IO
40 5
64 40
L6
93 33
8364
85 64CR
9818
43 67)A50
55 64
43t6
9'7
5937
0015
92959L995399
96 60L9
48 '7409
69 0 4110 421-
04630407040'7
o422 o40l0 4070 4070 401
04070407040'7o401o401
0 4010 401
o42r 042r041_ 8 0418o42L
4202361_ A20238s
420241-O42024384202440A202443A202444A202449
A202455A202526A20264r42026'71-A2027 05A2027L0
A2021L2A2021 85
A203108
B1448538]-4487 5 8L44896BL44912
B1-449L18744940B1_44958 8r449598L450248L450't 9Bt_45083 Bt_45086B1-451-25 B\451-28B1-451-41814518081-454848L45492B1_45556
464
464464464464464
464464464464464464464464464
464464464464464464
464464464464464
001230 011200116
00L26
0010700106001_08 00109
001280010400094
00L22
000960009s
00113
0 0114
0 01150 0111000970009800099001000 0101
0 01100 01-27001-03001-02
001-29

CLAIM INVOICE
368'7 4

CITY OF WOODLAKE
GL54OR_V08.22 PAGE 9
PO# F/P ID LINE
464 00180

VENDOR NAME
DESCRIPTfON

WINDOWS PLUS CONSTRUCTIO
HOLLOW METAL DOOR 3/2s

WOODLAKE HARDWARE CO
VALVE/NIPPLE/ELBW 03 / 25 KEY BI,ANK 03 / 25
LARD HAT 03/25NUTS/BOLTS 03/25
BrrlNUTS/BOL"IS 03/25
CREDIT 03 /2025
DISH BRSH/NAIL BRSH 3,/25
TAPE MEASURE/DISC 03/25
ABRAS]VE CLOTH 03/25 BTTRY/KY BLNK/TRAY 3/25
OSC BLADES 03/2025
RUBB STRAP 03/25
SPRAY PA]NT 03/2025 cuP BRUSH 03/25SHAGGY PET BED 03/25 FERRULE/STOP 03/25 srI, RoD 03/2025 SPRAY PAINT/FOAM 03/25 NUTS/BOLTS/CaUIK 03 / 25
GALV PLUG 03/2025
HOLECOVER/CNI\TCTR 03 / 25 SPL]T FLANGES 03/25 NUrS/BOLTS 03/2025 SHOE COVERS 03/2025
TAPE/KNTFE/COvER 03 / 25MrxER/COVERS 03/25
GASKET/SEALANT O3l25 TA]LPIECES 03 /25 TAILPIECES O3,/ 25 0463
0 4110422
055005500550
042L0427
060050060080
080080060060
029
028029529529529
029029
464
464
00a2
0 0100 0110 012001_1 00L20 0110 012
55 o
071
8 4
0010010 01_ 001001001
0010 01-001063001001001001
0 01_
001001001001001001001
0 01-0010010 01-00100r_ 001
0 418
0 418
0463042L0407
o422
029
029 n?q
o29o29
029029029
o29545545
029
CAE
545
060060060050
050060050060060080080
060
L9
2030
2 2'7
30 9 l686
3 27
1_9
6 11
2043
21-
oo
939
0530 01-00r_0 01_0 01_001
080080060
68 0868
080080080080060060060
060060
028
o29029o29545
545545545545
029 n10
nto
029
029
27 1-4
464464
464464
028
0680s3012
060606
08 150080080'7 46
04620590
028
060062
025
0000
ELBOW/BIBB O3lELBOI/i 03 / 25SQUEEGEE 03/25 sroP/rowEl o3l

ANCHOR CEMENT
2025

ANCHOR CEMENT

SCREEN TABLE O
4CREEKS
W.SOUOTA IMPRVMNT
SD PIPELINE PH2 03
SWR IMPRVMNT CM 03
E.NRNJO BTFCTN O3l
2025
03/25
03/253 / 2025
03/25/25 /252\
3 ,324 .63 2 ,6]-5 .25 52,067 .75 )q 49) )q
83 ,499 .88

PRO,JECT DESIGNSTORMWATER PROJECT PHASE
CAPITAL EXP _ INFRASTRUCCONSTRUCTION *VENDOR TOTAL
0590
0 460
4COO7 6'7 34C007870
4C0 07 87 1-
4C007875
464464464464
464464464464
00018000170001600015
87 ACS FINANC]AL SYSTEM B/Le/2025 ro:36:54

VENDOR NAME

DESCRIPTION
REPORT TOTALS:

Schedul-e of Bi11s CITY OF WOODLAKE GL54OR.VO8.22 PAGE 10 AMOUNT
L88,519.94

ACCOIINT NAME
RECORDS PRINTED 000333
FLIND & ACCOIINT CLAfM INVOICE PO# F/P ]D LINE
88 ACS FINANCIAL SYSTEM 03/1-8/2025 10:36:54 Schedule of Bi11s THE PRECEDING LIST OF B]LLS PAYABLE WAS REV]EWED AND APPROVED FOR PAYMENT

DATE APPROVED BY

CITY OF WOODLAKE
GLO6O _VOg.22 RECAPPAGEGL54 O
S
R
89 City of Woodlake

AGENDA ITEM IV-C
March 24, 2025
Prepared by Ramon Lara, City Staff
SUBJECT:

Action: Adoption of Resolution: Approval of February 2025 Monthly Report of Investments BACKGROUND:

Pursuant to Section 3.24.050 of the Woodlake Municipal Code the Finance Department prepares a report listing all investments of the City of Woodlake. The City’s temporary idle cash, those funds not immediately needed to pay current bills, is invested in accordance with the City’s Investment Policy that was approved by Resolution No. 09-05 which was adopted on February 9, 2009.

DISCUSSION:

The first objective of the investment policy is to secure the safety of the invested funds. The second objective is to match the availability (liquidity) of the funds to the cash flow needs of the organization. The third objective, that is only considered after the first two objectives have been met, is yield, or the earnings rate.

RECOMMENDATIONS:

Staff recommends that the Council approve the February 2025 Monthly Report of Investments as submitted.

FISCAL IMPACT:

There is no fiscal impact.

ATTACHMENTS:

1. Resolution: Approval of the February 2025 Monthly Report of Investments

2. February Monthly Report of Investments
90 BEFORE THE CITY COUNCIL

OF THE CITY OF WOODLAKE

COUNTY OF TULARE

STATE OF CALIFORNIA
In the matter of:

APPROVAL OF FEBRUARY ) Resolution No.
2025 MONTHLY REPORT OF )

INVESTMENTS )
Councilmember ________ offered the following resolution and moved its adoption. Approve the City of Woodlake’s February 2025 Monthly Report of Investments.

WHEREAS, pursuant to Section 3.24.050 of the Woodlake Municipal Code, monthly, the Finance Department shall prepare a report listing of all investments of the City of Woodlake; and WHEREAS, the City’s temporary idle cash, those funds not immediately needed to pay current bills, is invested in accordance with the City’s Investment Policy that was approved by Resolution No. 09-05.

NOW, THEREFORE, THE CITY OF WOODLAKE DOES RESOLVE to approve the City of Woodlake’s February 2025 Monthly Report of Investments.

The foregoing resolution was adopted upon a motion of Councilmember ________ and seconded by Councilmember ________ and carried by the following vote at the City Council meeting held on March 24, 2025.

AYES:

NOES:

ABSTAIN:

ABSENT:

____________________________
Rudy Mendoza, Mayor
ATTEST:
_______________________________
Irene Zacarias, City Clerk
91 City of Woodlake - lnvestment Report

0.00%
CDs

22.10o/o
VBB
Checking

65.920/0
LAIF

11.480/.

Measure S

0.O1o/o
o.480
Februarv 28.2025
lnvestment Tvpe
Checking - Bank of the Sierra
Checking - Asset Forfeiture
Measure S - cash
LAIF
IVBS I mlscellaneous Portfolio Holdlngs
American Express Natl Bk - 04107125
Capital One Natl Assn - OGl02l25
Capital One BK USA - 06102125
Raiz FCU El Paso Tex Sh CfF - 12115125
Alliant CR UN Chicago ILL - 12130125
Arcadian BK Hartland Minn - 03/09/26
Connexus Cr Un Wausau Wis - 06/15/26
Minnwest BK Redwood Falls Minn - 04108127
lnstitution for Svgs in Newburyport - 05114127
Finance500 - RBC lnsured Deposits
American Express - 10127125
Sallie Mae Bk Murray Utah - 10127125
Discover Bk Greenwood Del - 11102126
Capital One Natl Assn VA - 10126127
Total Portfolio
that
that it also
Principal
$8,144,257
$59,709
$1,826
$1,417,960
Percent of
Portfolio

65.92o/o

0.48%

0.01%

11.48o/o

0.00%
1j9%

1.19%

1.19o/o

1.62%

2.03o/o

2.02Yo

2.03o/o

0.80%

2.03%

2.010h

2.01%

1.16%

2.02%
Yield to
Maturitv
None

0.05%
None

0.75%
Settlement
Date
N/A
N/A
N/A
N/A
N/A
04106122
06102122
06102122
12t13t23
12t30t22
03t08t23
06t15123
04t08t24
05t14124
N/A
10126122
10126122
11101122
10126122
Maturitv
N/A
Monthly
N/A
Daily
MBS
MBS
MBS
MBS
MBS
MBS
MBS
MBS
MBS
$o
$146,933
$147,098
$147,098
$199,864
$250,1 98
$249,963
$250,220
$98,489
$99,1 1 9
N/A

2.55%

3.10%

5.00%

5.10%

5.00%

5.30%

5.00%

5.20%

0.01 4.650/0

4.65%

4.650/0

4.70%
Monthly
04t07t25
06t02t25
06t02125
12t15125
12130125
03t09126
06115126
04108127
05114127
Fin500
Fin500
Fin500
Fin500
$251,137
$248,568
$248,568
$143,424
$249,473
Monthly
10127125
10127125
11t02t26
10t26t27
$12,353,900 100o/o
of investments complies with the City's adopted investment policy and state investment guidelines pursuant to Government Code Section 16481 .2 03t05t25
Ram Administrator Date
92 City of Woodlake

AGENDA ITEM V-A
March 24, 2025
Prepared by Irene Zacarias, City Staff
SUBJECT:

Information: Recognition of the Woodlake Valley Middle School & Woodlake High School Wrestling Teams and Students from the Three Rivers Union School Odyssey of the Mind Team BACKGROUND:

The Woodlake City Council takes pleasure in recognizing students for their academic and athletic achievements.

DISCUSSION:

The Woodlake Valley Middle School Wrestling Team finished their season as Whitney League Champions, North Valley Champions and Masters Champions.

The Girls Woodlake High School Wrestling Team finished their season 3 Time East Sequoia Conference Champions, and the Boys Woodlake High School Wrestling Team finished their season as 4 Time East Sequoia Conference Champions.

The Three Rivers Union School Odyssey of the Mind Team has made it to the World Finals. They would like to share their accomplishments with the Woodlake community.

FISCAL IMPACT:

No Fiscal Impact
ATTACHMENTS:

None
93 City of Woodlake

AGENDA ITEM V-B
March 24, 2025
Prepared by Ramon Lara, City Staff
SUBJECT:

Information: City of Woodlake Capital Project Updates
BACKGROUND:

The City of Woodlake has many capital projects in multiple phases of development. To keep the Council and public informed, it regularly reports on these projects at scheduled public meetings.

DISCUSSION:

Capital projects citywide are in motion to prepare the City to meet its current and future needs.

Key projects in infrastructure over the past few years have allowed the City of Woodlake to grow responsibly with the addition of parks, recreational facilities and utility improvements.

RECOMMENDATIONS:

None
FISCAL IMPACT:

None
ATTACHMENTS:

None
94 City of Woodlake Capital Project Updates
March 24, 2025
95 Naranjo Boulevard
Clean CA Project (2025)
Entrance, parking, lighting and
landscaping near Garden and Park.

Curb, gutters, storm drain, sidewalks
and streetlights on Naranjo Blvd.

Projects is in construction. To be
completed by August 2025.
96 Naranjo Boulevard
Clean CA Project
(2025)
Storm drain on the south side of the
park will allow for a future
connection for Olive Lane to the 60”
stormwater line that runs to the
Ropes Basin.

The south side of the park will also
be improved and elevated to
prevent future flooding.
97 Naranjo Boulevard
Clean CA Project
(2025)
Storm drain system will alleviate any
future flooding within the garden.

The storm drain will hook up to the
City’s new 60” storm water line.
98 Naranjo Boulevard
Clean CA Project
(2025)
Storm drain system will alleviate any
future flooding within the garden.

The storm drain will hook up to the
City’s new 60” storm water line.
99 Naranjo Boulevard
Clean CA Project
(2025)
Utilities being relocated to allow for
storm drain crossing.
100
Naranjo Boulevard
Clean CA Project
(2025)
The new parking lot at the garden will
include ADA parking along with general
parking.

The parking lot will serve as a central
connection the Woodlake Pride area to the
east and the new garden to the west.
101
Citywide Sewer
Project(2025)
New sewer main line replacement
on Olive Lane replaces an outdated
undersized line.

The replacement fixes current line
conditions and prepares the City for
future growth.

Project to be completed by August
of 2025.
102
Citywide Sewer
Project(2025)
New sewer main line replacement
on W. Wutchumna Ave replaces an
outdated undersized line.

The replacement fixes current line
conditions and prepares the City for
future growth.
103
Citywide Sewer
Project(2025)
Preparing pits for a new sewer main
line under the Wutchumna Ditch
north of the WWTP.
104
Citywide Sewer
Project(2025)
New sewer main line using jack and
bore methods to go under the
Wutchumna Ditch west of the City
Yard.

The line will give the City a second
trunk line into the WWTP.

The line is incased inside a steel
sleeve.
105
Citywide Sewer
Project(2025)
Pipe bursting on Naranjo Blvd. This
method of line replacement
minimizes the impact on road
repaving.

The mainline replacement will
increase capacity for the future
Rodeo Estates and Castle Rock
areas.
106
City Park
Restroom(2025)
Remodel restrooms at City Park
Addition of new toilets, sinks,
partitions, lightings etc..

Project to be completed February
2025
107
City Park
Restroom(2025)
Women's Restroom
108
City Park
Restroom(2025)
Men's Restroom
109
Woodlake
Botanical Garden
Restroom(2025)
Remodel restroom at Botanical
Garden
Addition of new toilet, sink, partition,
etc..

Redo sewer lateral connection.

Project to be completed April 2025
110
City Hall Charging
Stations(2025)
5 new charging stations behind City Hall are
now operational
The stations are used to charge electric City vehicles
The stations are currently also opened to the
public at no charge
City will evaluate the cost of providing the
stations at no cost to the public as billing
information is received
The stations were funded by grants from SCE
and the Air Board
111
EV Police Cars
(2025)
3 new Teslas were purchased for the
Police Department.

The vehicles were purchased with
grants from USDA and the Air Board
The vehicles are now part of the City
fleet for the Police Department
112
Woodlake Civic
Center (2025)
The new Civic Center will house City
Hall and the Woodlake Police
Department.

The building plans for the project
have been approved. Civil plans are
nearing completion.

Project to be bid in May of 2025.
113
Cajon
Roundabout(2025)
The 5 legged roundabout at Cajon
and Valencia Blvd. will fix a
dangerous intersection and make it
pedestrian friendly.

Project design is at 95 percent.

Project to be bid in fall of 2025.
114
Antelope Creek
Park (2025)
20 acre park will include playground
and exercise equipment, arbors,
tables, grills, baseball, softball and
soccer fields, BMX and skate park,
pickleball and basketball courts.

Project design is at 90 percent.

Project to be bid in fall of 2025.
115
Ropes Stormwater
Basin(2025)
The 20 acre basin is fully designed.

The basin would take in water from
the east and south side of the City.

The City has applied for CDBG
funding for the construction of the
project.
116
Mulberry
Roundabout(2026)
The roundabout at Mulberry St and
Naranjo Blvd. will slow down traffic
when entering the City while
enhancing an intersection that will
feed commercial and residential
development.

Project design is at 60 percent.

Project to be bid in summer of 2026.
117
Future Projects
Sequoia Safe Routes to School Project
– currently in design with right-of-way
set to begin.

Kaweah Stormwater Project – currently in design. Looking for funding options.

Olive Lane Stormwater Project – currently in design. Looking for funding options.
118
City of Woodlake

AGENDA ITEM V-C
March 24, 2025
Prepared by Ramon Lara, City Staff
SUBJECT:

Action: Adoption of Resolution: Approval of the City of Woodlake’s Audited Basic Financial Statements of the Measure R Revenue Fund and the Local Transportation Special Revenue Fund for the Year Ended June 30, 2024
BACKGROUND:

The City of Woodlake undergoes an annual independent audit of its basic financial statements of its governmental activities, its business-type activities, each of its major funds, and its aggregate remaining fund information. For Fiscal Year 2023/2024, the City of Woodlake in conjunction with the Tulare County Association of Governments contracted Brown Armstrong Certified Public Accountants to perform the audit.

The audit is conducted with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that the audit is performed to obtain reasonable assurance about whether the City financial statements are free of material misstatement. The audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. The audit also includes assessing the accounting principles used and the significant estimates made by management, as well as evaluating the overall financial statement presentation. The audit will also consider the City’s internal controls over financial reporting and test its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters.

DISCUSSION:

RECOMMENDATIONS:

Staff recommends that Council approve the City of Woodlake’s Audited Basic Financial Statements of the Measure R Revenue Fund and the Local Transportation Special Revenue Fund for the Year Ended June 30, 2024.

FISCAL IMPACT:

There is no fiscal impact.

ATTACHMENTS:
119

1. Resolution: Approval of the City of Woodlake’s Audited Basic Financial Statements of the Measure R Revenue Fund and the Local Transportation Special Revenue Fund for the Year Ended June 30, 2024

2. Attachment No. 1: City of Woodlake’s Audited Basic Financial Statements of the Measure R Revenue Fund and the Local Transportation Special Revenue Fund for the Year Ended June 30, 2024

3. Attachment No.2 SAS 114 Letter Final
120

CITY OF WOODLAKE

TRANSPORTATION DEVELOPMENT ACT FUNDS AND

MEASURE R TRANSPORTATION FUNDS

FINANCIAL STATEMENTS

FOR THE FISCAL YEAR ENDED
JUNE 30,2024

WITH COMPARATIVE TOTALS
121

CITY OF WOODLAKE

TRANSPORTATION DEVELOPMENT ACT FUNDS AND

MEASURE R TRANSPORTATION FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2024

WITH COMPARATIVE TOTALS

TABLE OF CONTENTS
lndependent Auditor's Report
Financial Statements
Balance Sheet - Local Transportation Fund....

Statement of Revenues, Expenditures, and Changes in Fund Balance - Local Transportation Fund ............

Balance Sheet - Measure R Fund..

Statement of Revenues, Expenditures, and Changes in Fund Balance - Measure R Fund.........

Notes to the Financial Statements..........

Other Report
lndependent Auditor's Report on lnternal Control Over Financial Reporting and on Compliance and Other Matters Based ort an Audit of Financial Statements Performed in Accordance with Government Auditing Standards, the Transportation Development Act, and Measure R ...... ' ' '. . . 4 Paqe
1 11
5 6
7 8
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661-324-4971

INDEPENDENT AUDITOR'S REPORT
To the Board of Directors
Tulare County Association of Governments
Visalia, California
To the City Council
City of Woodlake
Woodlake, California
Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the Measure R Fund and the Local Transportation Fund (collectively, the Measure R Fund and the Transportation Development Act (TDA) Fund) of the City of Woodlake (the City), as of and for the fiscal year ended June 30, 2024, and the related notes to the financial statements, which collectively comprise the City's Measure R Fund's and TDA Fund's basic financial statements as listed in the table of contents. The June 30,2023, summarized comparative information has been derived from the 2023 financial statements and is included for additional analysis only.
ln our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the Measure R Fund and the TDA Fund, as of June 30, 2024, and the respective changes in financial position, thereof for the fiscal year then ended in accordance with accounting principles generally accepted in the United States of America.

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

Emphasis of a Matter
As discussed in Note 1, these financial statements present only the Measure R Fund and the TDA Fund and do not purport to, and do not, present fairly the financial position of the City as of June 30, 2024, or the changes in its financial position for the fiscal year then ended in accordance with accounting principles generally accepted in the United States of America. Our opinion is not modified with respect to this matter.
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Responsibilities of Management for the Financial Sfafernenfs Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
ln preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the Measure R Fund's and the TDA Fund's ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.

Auditor's Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with auditing standards generally accepted in the United States of America and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements. ln performing an audit in accordance with auditing standards generally accepted in the United States of America and Government Auditing Sfandards, we:
. Exercise professionaljudgment and maintain professional skepticism throughout the audit. . ldentify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City's internal control relating to the Measure R Fund and the TDA Fund. Accordingly, no such opinion is expressed.
r Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
. Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the Measure R Fund's and the TDA Fund's ability to continue as a going concern for a reasonable period of time.

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

Required Supplementary lnformation
Management has omitted the Management's Discussion and Analysis and Budgetary Comparison Schedules that accounting principles generally accepted in the United States of America require to be presented to supplement the basic financial statements. Such missing information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. Our opinion on the basic financial statements is not affected by this missing information.
2 124
Other Reporting Required by Government Auditing Standards ln accordance with Goyernment Auditing Standards, we have also issued our report dated March 20, 2025, on our consideration of the City's internal control over financial reporting relating to the Measure R Fund and TDA Fund and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over flnancial reporting and compliance relating to the Measure R Fund and TDA Fund and the results of that testing, and not to provide an opinion on the effectiveness of the City's internal control over financial reporting or on compliance relating to the Measure R Fund and TDA Fund. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City's internalcontroloverfinancial reporting and compliance relating to the Measure R Fund and TDA Fund.

BROWN ARMSTRONG

ACCOU NTANCY CORPORATION
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Bakersfield, California
March 20,2025
3 125

CITY OF WOODLAKE

LOCAL TRANSPORTATION FUND

BALANCE SHEET
JUNE 30, 2024

WITH COMPARATIVE TOTALS
$
ASSETS
Cash and cash equivalents
Due from other governments
Due from other funds

TOTAL ASSETS

LIABILITIES AND FUND BALANCE

LIABII-ITIES
Accounts payable

TOTAL LIABILITIES

FUND BALANCE
Restricted

FUND BALANCE

TOTAL LIABILITIES AND FUND BALANCE
2024 2023
392,833
562,328
75,131
228,402
$
358 730
$ 955,161 $ 662,263
$ 17,363
17,363
937 798
$ 955.1 61
The accompanying notes are an integral part of these financial statements. 4 $ 1,e21
1,921
660,342
937 798 660,342
$ 662,263
126

REVENUES
Local transportation funds
lnterest

TOTAL REVENUES

EXPENDITURES
Public works
Construction and maintenance

TOTAL EXPENDITURES
Excess of revenues over expenditures
Net change in fund balance
Fund balance, beginning
Fund balance, ending

GITY OF WOODLAKE

LOCAL TRANSPORTATION FUND

STATEMENT OF REVENUES, EXPENDITURES, AND

CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED JUNE 30, 2024

WTH COMPARATIVE TOTALS
2024
$ 562,328 $
7 719
570,047
2023
228,402
1,581
229.983
183,202 82,849
109 389 2,590
292,591 85,439
277,456 144,544
277.456 144,544
660 342 515 798
$ 937,798 $ 660.342
The accompanying notes are an integral part of these financial statements 5 127

CITY OF WOODLAKE

MEASURE R FUND

BALANCE SHEET
JUNE 30, 2024

WITH COMPARATIVE TOTALS
2024 2023
ASSETS
Due from other governments

TOTAL ASSETS

LIABILITIES AND FUND BALANCE

LIABILITIES
Accounts payable
Due to other funds

TOTAL LIABILITIES

FUND BALANCE
Restricted
1 819 $ 93,935
$ 173,819 $ 93.935
$ 10,740
163,079
$ 25,541
68,394
173.819 93,935

FUND BALANCE
TOTAL LIABILITIES AND FUND BALANCE $ 173,819 $s3 935
The accompanying notes are an integral part of these financial statements. o
128

CITY OF WOODLAKE

MEASURE R FUND

STATEMENT OF REVENUES, EXPENDITURES, AND

CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED JUNE 30, 2024

WITH COMPARATIVE TOTALS
2024 2023

REVENUES
Measure R special projects

TOTAL REVENUES

EXPENDITURES
Special projects

TOTAL EXPENDITURES
Net change in fund balance
Fund balance, beginning
Fund balance, ending
$ 346,206 $ 359,194
346,206
346 .206
346,206
$
The accompanying notes are an integral part of these financial statements. 7 359 194
359 194
359 194
$
129

CITY OF WOODLAKE

TRANSPORTATION DEVELOPMENT ACT FUNDS AND

MEASURE R TRANSPORTATION FUNDS

NOTES TO THE FINANCIAL STATEMENTS
FOR THE FISCAL YEAR ENDED JUNE 30, 2024

WITH COMPAR,ATIVE TOTALS
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The financial statements of the Measure R Fund and the Local Transportation Fund (collectively, the Measure R Fund and the Transportation Development Act (TDA) Fund) of the City of Woodlake (the City) have been prepared in conformity with accounting principles generally accepted in the United States of America as applied to governmental units pursuant to Section 99245 of the Public Utilities Code. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles. The more significant of the City's accounting policies are described below.

Measure R
The Tulare County Transportation Authority (the Authority), a component unit of the Tulare County Association of Governments (TCAG), California, was established on August 7, 2006. The primary purpose of the Authority is to impose within the incorporated and unincorporated territory of Tulare County a retail transaction and use tax for transportation purposes in accordance with the provisions as provided in Division 19 (commencing with Section 180000)of the California Public Utilities Code and Part

1.6 (commencing with Section 7251) of Division 2 of the California Revenue and Taxation Code.

The tax rate shall be one-half of one percent (0.5%) per dollar for a period of thirty (30) years commencing on the operative date of this ordinance (Measure R). This tax shall be in addition to any other taxes authorized by law, including any existing or future state or local sales tax or transactions and use taxes.

The revenue derived from the tax shall be used for transportation purposes only and may include, but is not limited to, the administration of the Measure R Expenditure Plan. These purposes include expenditures for planning, environmental review, engineering, and design costs, related special and expert consulting costs, and related right-of-way acquisition and associated administrative and legal costs.

A. Reportinq Entitv
The financial statements are intended to reflect the financial position, results of operation, and compliance of the Measure R Fund and TDA Fund allocated for non-transit and transit purposes of the City with the laws, rules, and regulations of the TDA, Measure R, and TCAG. They do not present fairly the financial position and results of operations of the City in conformity with accounting principles generally accepted in the United States of America.

B. Fund Accountinq
The accounts of the City are organized on the basis of funds, each of which is considered a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, fund balance, revenues, and expenditures, as appropriate. Government resources are allocated to and accounted for in individual funds based upon the purpose for which they are to be spent and the means by which spending activities are controlled.

The Measure R Fund and TDA Fund are used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specified purposes. 8 130
NOTE I - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) C. Measurement Focus and Basis of Accountino
The Measure R Fund and TDA Fund are repofted using the current financial resources measurement focus and the modified accrual basis of accounting. Under this method, revenues are recognized when they become measurable and available, and expenditures are recognized when the fund liabilities are incurred. "Measurable" means the amount of the transaction can be determined, and "available" means collectible within the current period, or soon enough thereafter to be used to pay liabilities of the current period. The City uses an availability period of 60 days. Revenues that are susceptible to accrual include Local Transportation Fund (LTF) allocations and interest income.

The Measure R Fund and TDA Fund report unearned revenue on their balance sheets. Unearned revenue for these funds arises when potential revenue does not meet the "measureable" and "available" criteria for recognition in the current period or when resources are received in advance of meeting eligibility requirements. ln subsequent periods, when both revenue recognition criteria are met, or when the City has legal claim to resources, the liability for unearned revenue is removed from the balance sheets and revenue is recognized.

No new accounting policies were adopted and the application of existing policies was not changed during the year.

D. Cash and Cash Eouivalents
All City monies are invested in a cash and investments pool, whereby funds can spend cash at any time without prior notice or penalty.

E. Fund Balance
The Measure R Fund's and TDA Fund's financial statements utilize a fund balance representation.

Fund balance is categorized as follows:

Restricted Fund Batance - This category represents amounts with constraints placed on the use of the resource that are either (a) externally imposed by creditors, grantors, contributors, or laws or regulations of other governments; or (b) imposed by law through constitutional provisions or enabling legislation.

F. Grants
Grant revenues and receivables are recorded when earned (when eligible costs are incurred) on grants, which have been approved and funded by the grantor. Grant sources include the Federal Transit Administration (FTA), State Transit Assistance (STA), and LTF. The LTF and STA were created by the State Legislature under the TDA.

G. Use of Estimates
The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenditures during the reporting period. Accordingly, actual results could differ from those estimates.

H. Comparative Data
Comparative totals for the prior year have been presented in the accompanying financial statements in order to provide an understanding of changes in financial position and operations of the City's Measure R Fund and TDA Fund. Certain amounts in the prior year financial statements have been reclassified for comparative purposes to confirm with the presentation in the current year financials.

I
131
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) l. Reclassifications
Certain amounts in the prior year financial statement have been reclassified for comparative purposes to conform with the presentation in the current year financial statements.

J. Continqencies
The City receives funding for specific purposes that are subject to review and audit by the granting agencies funding source. Such audits could result in a request for reimbursement for expenditures disallowed under terms and conditions of the contracts. Management is of the opinion that no material liabilities will result from such potential audits.

The City is party to claims and lawsuits arising in the ordinary course of business. The City's management and legal counsel are of the opinion that the ultimate liability, if any, arising from these claims will not have a material adverse impact on the financial position of the City's Measure R Fund and TDA Fund.

NOTE 2 - CASH AND CASH EQUIVALENTS
Cash balances of the City's Measure R Fund and TDA Fund are pooled with those of other funds and invested by the City to maximize investment opportunities and yields. lnvestment income resulting from this pooling is allocated among the funds based upon each respective fund's average cash balance in relation to the aggregate investment balance, except that project funds are excluded from this allocation due to the fact that most cash balances in project funds are advanced from the City's General Fund.

Further information regarding the City's cash and cash equivalents pool may be found in the City's financial statements.

NOTE 3 - SUBSEQUENT EVENTS
The date to which events occurring after June 30,2024, have been evaluated for possible adjustments to the financial statements or disclosures is March 20,2025, which is the date that the financial statements were available to be issued. There were no events brought to our attention that were deemed to be reportable at that time.
10 132

OTHER REPORT
133
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AnusrnoNG
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66"t-324-4971

INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER

FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN

AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOYERNMENT

ATJDITING STANDARDS, THE TRANSPORTATION DEVELOPMENT ACT, AND MEASURE R To the Board of Directors
Tulare County Association of Governments
Visalia, California
To the City Council
City of Woodlake
Woodlake, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the of the Measure R Fund and the Local Transportation Fund (collectively, the Measure R Fund and the Transportation Development Act (TDA) Fund) of the City of Woodlake (the City), as of and for the fiscal year ended June 30, 2024, and the related notes to the financial statements, which collectively comprise the City's Measure R Fund's and TDA Fund's basic financial statements, and have issued our report thereon dated Mareh 20,2025.

Report on Internal Control over Financial Reporting
ln planning and performing our audit of the financial statements, we considered the City's internal control over finantial reporting (internal control) relating to the Measure R Fund and TDA Fund as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City's internal control relating to the Measure R Fund and TDA Fund. Accordingly, we do not express an opinion on the effectiveness of the City's internal control relating to the Measure R Fund and TDA Fund.

A deficiency in internat control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that were not identified. 11 BAKI]RSFIILD
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Report on Gompliance and Other Matters
As part of obtaining reasonable assurance about whether the Measure R Fund's and TDA Fund's financial statements are free from material misstatement, we performed tests of the City's compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. Our audit was further made to determine that TDA funds allocated to and received by the City were expended in conformance with applicable statutes, rules, and regulations of the TDA and the allocation instructions and resolutions of Tulare County Association of Governments as required by Sections 6666 and 6667 of Title 21 of the California Code of Regulations. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards, the TDA, or Measure R.

As part of the audit, we performed testing of the following program:

SB-1 - State of Good Repair (SGR)
On April 28,2017, the Governor signed the Road Repair and Accountability Act of 2017, Senate Bill (SB) 1 (Chapter 5, Statutes of 2017), which includes.a program that will provide additional revenues for transit infrastructure repair and service improvements, known as the SGR Program. This program receives funding of approximately $105 million annually. SGR funds are to be made available for eligible transit maintenance, rehabilitation, and capital projects.

As of June 30,2024, the City's TDA fund had no SGR funding.

Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City's internal control or on compliance relating to the Measure R Fund and TDA Fund. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City's internal control and compliance relating to the Measure R Fund and TDA Funds. Accordingly, this communication is not suitable for any other purpose.

BROWN ARMSTRONG

ACCOUNTANCY CORPORATION
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Bakersfleld, California
March 20,2025
12 135
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To the Board of Directors
Tulare County Association of Governments
Visalia, California
To the City Council
City of Woodlake
Woodlake, California
We have audited the financial statements of the Measure R Fund and the Local Transportation Fund (collectively, the Measure R Fund and the Transportation Development Act (TDA Fund) of the City of Woodlake (the City) for the fiscal year ended June 30,2024. Professional standards require that we provide you with information about our responsibilities under auditing standards generally accepted in the United States of America and Government Auditing Standards, as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our letter to you dated October 14,2024. Professionalstandards also require thatwe communicate to you the following information related to our audit.

Siqnificant Audit Matters
Qualitative Aspecfs of Accounting Practices
Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by City are described in Note 1 to the financial statements. No new accounting policies were adopted and the application of existing policies was not changed during the fiscal year. We noted no transactions entered into by the City during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period.

Accounting estimates are an integral part of the financial statements prepared by management and are based on management's knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. There were no sensitive estimates.

Certain financial statement disclosures are particularly sensitive because of their significance to financial statement users. There were no sensitive disclosures affecting the financial statements.

The financial statement disclosures are neutral, consistent, and clear Difficulties Encountered in Pertorming the Audit
We encountered no significant difficulties in dealing with management in performing and completing our audit.

Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. There were no such misstatements.

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Disagreements with Management
For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor's report. We are pleased to repoft that no such disagreements arose during the course of our audit.

M a n ag e m e nt Re pre se nt ati o ns
We have requested certain representations from management that are included in the management representation letter dated March 20,2025.

M an ag e m e nt Consu ltati o n s with Ot her I nd e pe nd e nt Acco u nt ants ln some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a "second opinion" on certain situations. lf a consultation involves application of an accounting principle to City's financial statements or a determination of the type of auditor's opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants.

Other Audit Findings or /ssues
We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as City's auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention.

Restriction on Use
This information is intended solely for the information and use of the Board of Directors and management of Tulare County Association of Governments and the City Council and management of the City of Woodlake and is not intended to be, and should not be, used by anyone other than these specified parties.

BROWN ARMSTRONG

ACCOUNTAN CY CORPORATION
Bakersfi eld, California
March 20,2025
137

BEFORE THE CITY COUNCIL

OF THE CITY OF WOODLAKE

COUNTY OF TULARE

STATE OF CALIFORNIA
In the matter of:

APPROVAL OF THE CITY OF WOODLAKE’S ) Resolution No. 25-xx

AUDITED BASIC FINANCIAL STATEMENTS )

OF THE MEASURE R REVENUE FUND AND THE )

LOCAL TRANSPORTATION SPECIAL REVENUE )
FUND FOR THE YEAR ENDED JUNE 30, 2024 )
Councilmember __________________ offered the following resolution and moved its adoption.

Approve the City of Woodlake’s Audited Basic Financial Statements of the Measure R Revenue Fund and the Local Transportation Special Revenue Fund for the Year Ended June 30, 2024.

WHEREAS, the City of Woodlake undergoes an annual independent audit of its basic financial statements of its governmental activities, its business-type activities, each of its major funds, and its aggregate remaining fund information; and
WHEREAS, for Fiscal Year 2023/2024 the City of Woodlake in conjunction with the Tulare County Association of Government contracted Brown Armstrong Certified Public Accountants to perform its independent audit; and
WHEREAS, the audits are conducted with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States.

NOW, THEREFORE, THE CITY OF WOODLAKE DOES RESOLVE to approve the attached City of Woodlake’s Audited Basic Financial Statements of the Measure R Revenue Fund and the Local Transportation Special Revenue Fund for the Year Ended June 30, 2024, and attached notes.

The foregoing resolution was adopted upon a motion of Councilmember _______ and seconded by Councilmember ________ and carried by the following vote at the City Council meeting held on March 24, 2025.

AYES:

NOES:

ABSTAIN:

ABSENT:
________________________
Rudy Mendoza, Mayor
ATTEST:
______________________________
Irene Zacarias, City Clerk
138
City of Woodlake

AGENDA ITEM V-D
March 24, 2025
Prepared by Ramon Lara, City Staff
SUBJECT:

Action: Adoption of Resolution: Approval of the City of Woodlake’s Single Audit for the Year Ended June 30, 2024
BACKGROUND:

The City of Woodlake undergoes an annual independent single audit of its major Federal programs to assure compliance with the requirements described in the OMB Compliance Supplement. For Fiscal Year 2023/2024, the City of Woodlake contracted Rogers, Anderson, Malody & Scott, LLP to perform its City independent single audit.

The audit is conducted with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that the audit is performed to obtain reasonable assurance about whether the City financial statements are free of material misstatement. The audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. The audit also includes assessing the accounting principles used and the significant estimates made by management, as well as evaluating the overall financial statement presentation. The audit will also consider the City’s internal controls over financial reporting and test its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters.

DISCUSSION:

Staff has reviewed the independent auditor’s report for the year ended June 30, 2023, and concurs with the report. The single audit shows the City complies in all material respects and there were no findings for the audit ending June 30, 2024.

RECOMMENDATIONS:

1. Staff recommends that Council approve the City of Woodlake’s Single Audit for the Year Ended June 30, 2024, and attached notes. The audit showed no material weaknesses and there were no current or old findings being carried over.

FISCAL IMPACT:

There is no fiscal impact.
139
ATTACHMENTS:

1. Attachment 1: City of Woodlake’s Single Audit for the Year Ended June 30, 2024.

2. Attachment 2: City of Woodlake’s Audited Basic Financial Statements for the Year Ended June 30, 2024

3. Resolution: Approval of the City of Woodlake’s Single Audit for the Year Ended June 30, 2024
140

BEFORE THE CITY COUNCIL

OF THE CITY OF WOODLAKE

COUNTY OF TULARE

STATE OF CALIFORNIA
In the matter of:

APPROVAL OF THE CITY OF WOODLAKE’S ) Resolution No. 25-

SINGLE AUDIT FOR THE YEAR ENDED )
JUNE 30, 2024 )
Councilmember ___________________, offered the following resolution and moved its adoption.

Approve the City of Woodlake’s Single Audit for the Year Ended June 30, 2024.

WHEREAS, the City of Woodlake undergoes an annual single audit to assure compliance with the requirements described in the OMB Compliance Supplement; and WHEREAS, for Fiscal Year 2023/2024 the City of Woodlake contracted Rogers, Anderson, Malody & Scott, LLP to perform its single audit; and
WHEREAS, the audits are conducted with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States.

NOW, THEREFORE, THE CITY OF WOODLAKE DOES RESOLVE to approve the attached City of Woodlake’s Single Audit for the Year Ended June 30, 2024, and attached notes.

The foregoing resolution was adopted upon a motion of Councilmember _________________, and seconded by Councilmember _____________, and carried by the following vote at the City Council meeting held on March 24, 2025.

AYES:

NOES:

ABSTAIN:

ABSENT:
________________________
Rudy Mendoza, Mayor
ATTEST:
______________________________
Irene Zacarias, City Clerk
141
City of Woodlake
Woodlake, California
Single Audit Report on Federal Awards
Year Ended June 30, 2024
142
City of Woodlake, California
Single Audit Report on Federal Awards
Table of Contents
Page
Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards

1 Report on Compliance for Each Major Program; Report on Internal Control Over Compliance; and Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance

3 Schedule of Expenditures of Federal Awards 7

Notes to the Schedule of Expenditures of Federal Awards 8

Schedule of Findings and Questioned Costs 9

Summary Schedule of Prior Audit Findings 11

143
735 E. Carnegie Dr. Suite I 00
San Bernardino. CA 92408
909 889 0871 T
909 889 5361 F
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PARTNERS
Scott W Manno. CPA. CGMA
Leena Shanbhag, CPA. MST. CGMA
Bradferd A. Welebir. CPA. MBA. CGMA
Jenny W. Liu. CPA, MST
Ga,·denya Duran, CPA, CGMA
Brianna Schultz, CPA. CGMA
Brenda L. Odle. CPA. MST (Partne, Emeritus)
Te, ry P Shea, CPA (Panner Emenws)

MANAGERS/ STAFF
Seong-Hyea Lee. CPA. MBA
Evelyn Morenlin-Barcena. CPA
Vernnica Hernandez, CPA
Laura A1v1zu. CPA
John Maldonado, CPA, MSA
Julia Rodriguez Fuentes. CPA, MSA
Dem, Hite. CPA
Jeffrey McKennan. CPA
Mornca Wysock,, CPA
Jacob Weatherb,e. CPA, MSA
Bolim Han. CPA. MAcc
Anny Gonzalez, CPA

MEMBERS
Amencan lnsutuce of
Certified Public Accountants
PCPS The A/CPA Alliance
(01 CPA Fi,ms
Governmental Audit
Q11C1/1ty Cenre,
Califot nia Society of
Certified Public Accountants
•
Proud Member of
AlliottGlobalAlliance~

ROGERS, ANDERSON , MALODY & SCOTT, LLP
CERTIFIED PUBLIC ACCOUNTANTS. SINCE 1948
STABILITY. ACCURACY. TRUST.
-1-

REPORT ON INTERNAL CONTROL OVER FINANCIAL

REPORTING AND ON COMPLIANCE AND OTHER MATTERS

BASED ON AN AUDIT OF FINANCIAL STATEMENTS

PERFORMED IN ACCORDANCE WITH

GOVERNMENT AUDITING STANDARDS
Independent Auditor’s Report
The Honorable Mayor and Members of the City Council
City of Woodlake, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, the businesstype activities, each major fund, and the aggregate remaining fund information of City of Woodlake (the City), as of and for the year ended June 30, 2024, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements, and have issued our report thereon dated January 30, 2025.

Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City’s internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, we do not express an opinion on the effectiveness of the City’s internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the City’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.
144
-2-
Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses.

However, material weaknesses may exist that have not been identified.

Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

San Bernardino, California
January 30, 2025
145
735 E. Carnegie Dr. Suite I 00
San Bernardino. CA 92408
909 889 0871 T
909 889 5361 F
ramscpa. net

ROGERS, ANDERSON , MALODY & SCOTT, LLP
CERTIFIED PUBLIC ACCOUNTANTS. SINCE 1948
STABILITY. ACCURACY. TRUST.
-3-

REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL
PROGRAM; REPORT ON INTERNAL CONTROL OVER
COMPLIANCE; AND REPORT ON SCHEDULE OF

EXPENDITURES OF FEDERAL AWARDS REQUIRED BY THE

UNIFORM GUIDANCE
Independent Auditor’s Report
The Honorable Mayor and Members of the City Council
City of Woodlake, California
Report on Compliance for Each Major Federal Program
Opinion on Each Major Federal Program
We have audited the City of Woodlake’s (the City’s) compliance with the types of compliance requirements identified as subject to audit in the OMB Compliance Supplement that could have a direct and material effect on each of the City’s major federal programs for the year ended June 30, 2024. The City’s major federal programs are identified in the summary of auditor’s results section of the accompanying schedule of findings and questioned costs.

In our opinion, the City complied, in all material respects, with the compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2024.

Basis for Opinion on Each Major Federal Program
We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America (GAAS); the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States (Government Auditing Standards); and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Our responsibilities under those standards and the Uniform Guidance are further described in the Auditor’s Responsibilities for the Audit of Compliance section of our report.

We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on compliance for each major federal program. Our audit does not provide a legal determination of the City’s compliance with the compliance requirements referred to above.
146
-4-
Responsibilities of Management for Compliance
Management is responsible for compliance with the requirements referred to above and for the design, implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules and provisions of contracts or grant agreements applicable to the City’s federal programs.

Auditor’s Responsibilities for the Audit of Compliance
Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fraud or error, and express an opinion on the City’s compliance based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS, Government Auditing Standards, and the Uniform Guidance will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance requirements referred to above is considered material, if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about the City’s compliance with the requirements of each major federal program as a whole.

In performing an audit in accordance with GAAS, Government Auditing Standards, and the Uniform Guidance, we:
 Exercise professional judgment and maintain professional skepticism throughout the audit.
 Identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the City’s compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances.
 Obtain an understanding of the City’s internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control over compliance. Accordingly, no such opinion is expressed.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that we identified during the audit.

Report on Internal Control Over Compliance
A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. 147
-5-
A material weakness in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance.

Our consideration of internal control over compliance was for the limited purpose described in the Auditor’s Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies in internal control over compliance. Given these limitations, during our audit we did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. However, material weaknesses or significant deficiencies in internal control over compliance may exist that were not identified.

Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, no such opinion is expressed.

The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose.

Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance
We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City as of and for the year ended June 30, 2024, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements. We issued our report thereon, dated January 30, 2025, which contained unmodified opinions on those financial statements. Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the basic financial statements. The accompanying schedule of expenditures of federal awards is presented for purposes of additional analysis as required by the Uniform Guidance and is not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. 148
-6-
In our opinion, the schedule of expenditures of federal awards is fairly stated in all material respects in relation to the basic financial statements as a whole.

San Bernardino, California
March 19, 2025 (except for our report on the Schedule of Expenditures of Federal Awards, for which the date is January 30, 2025)
149
City of Woodlake
Schedule of Expenditures of Federal Awards
Year Ended June 30, 2024
See accompanying notes to the Schedule of Expenditures of Federal Awards -7-
Federal Grantor/Pass- Through Grantor/Program or Cluster Title Assistance
Listing
Number
Program/Project
Identification Number
Federal
Expenditures
Amount
Provided to
Subrecipients
U.S. Department of Housing and Urban De velopment
Passed through the State of California, Housing and Community Development CDBG- Entitlement Grants Cluster
Community Development Block Grant - CV - Covid- 19 14.218 20- CDBG- CV2- 3- 000048 $ 145,784 -$ Community Development Block Grant - program revenue 14.218 18 CDBG 12921 970,936 - Tota l Assista nc e Listing Numbe r 14 .2 18 1,116,720 - Total CDBG- Entitlement Grants Cluster 1,116,720 -
HOME Investment Partnership Grant - program revenue 14.239 18 HOME12602 49,919 - Tota l Assista nc e Listing Numbe r 14 .2 3 9 49,919 -
Total U.S. Department of Housing and Urban Development 1,16 6 ,6 3 9 - U.S. Department of Justice
Direct Assistance
Community Oriented Policing Services (COPS) 16.710 2020UMWX0015 7,588 - Tota l Assista nc e Listing Numbe r 16 .7 10 7,588 -
Bulletproof Vest Partnership Program 16.607 254799 4,091 - Tota l Assista nc e Listing Numbe r 16 .6 0 7 4,091 -
Total U.S. Department of Justice 11,6 7 9 -
U.S. Department of Treasury
Direct Assistance
Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) American Rescue Plan Act of 2021 21.027* Stormwater Recharge 1,674,314 - Tota l Assista nc e Listing Numbe r 2 1.0 2 7 1,674,314 - Total U.S. Department of Treasury 1,6 7 4 ,3 14 -
U.S. Department of Agriculture
Direct Assistance
Community Facilitites Program Grant 10.766 04- 054- 797202025 50,000 - Tota l Assista nc e Listing Numbe r 10 .7 6 6 50,000 -
Total U.S. Department of Agriculture 50,000 -
U.S. Executive Office of the President
Passed through County of Sacramento
High Intensity Drug Trafficking Areas Program (HIDTA) 95.001 SSO 875- 8835 2023 HIDTA 6,763 -
Total Assista nce Listing Numbe r 95 .0 01 6,763 -
Total U.S. Executive Office of the President 6,763 -
U.S. Federal Emergency Management Agency
Passed through California Office of Emergency Services
Disatser Grants 97.036 DR4699 91,367 -
Total Assista nce Listing Numbe r 97 .0 36 91,367 -
Total U.S. Fede ra l Emergency Ma nagement Age ncy 9 1,3 6 7 - U.S. Department of Homeland Security
Passed through Tulare County HHSA
2020 Homeland Security Grant Program 97.067 SHSGP 2020 Project #15 29,861 - Total Assista nce Listing Numbe r 97 .0 67 29,861 -
Total U.S. Department of Homeland Security 29,861 -
U.S. Environmental Protection Agency
Passed through the State Water Resources Control Board
Clean Water State Revolving Fund Cluster
Capitalization Grants for State Revolving Funds 66.458* C- 06- 7878- 210 1,466,234 - Total Assista nce Listing Numbe r 66 .4 58 1,466,234 -
Total Clean Water State Revolving Fund Cluster 1,466,234 - Total U.S. Environmental Protection Agenc y 1,4 6 6 ,2 3 4 - Tota l Expenditures of Fede ra l Awards $ 4,496,857 $ - * Major Program
150
City of Woodlake
Notes to the Schedule of Expenditures of Federal Awards Year Ended June 30, 2024
-8-
(1) Summary of Significant Accounting Policies Applicable to the Schedule of Expenditures of Federal Awards
(a) Basis of Presentation
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the City of Woodlake (the City) under programs of the federal government for the year ended June 30, 2024. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the City, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the City. (b) Summary of Significant Accounting Policies
The expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. (c) De Minimis Indirect Cost Rate
The City did not elect to use the 10-percent indirect cost rate allowed under the Uniform Guidance.
151
City of Woodlake
Schedule of Findings and Questioned Costs
Year Ended June 30, 2024
-9-
SECTION I. SUMMARY OF AUDITOR’S RESULTS
Financial Statements
audited were prepared in accordance with GAAP: unmodified Internal control over financial reporting:

Material weakness(es) identified? Yes X No
Significant deficiency(ies) identified? Yes X None reported Noncompliance material to financial
statements noted? Yes X No
Federal Awards
Internal control over major federal programs:

Material weakness(es) identified? Yes X No
Significant deficiency(ies) identified? Yes X None reported Type of auditor's report issued on compliance for major federal programs: unmodified Any audit findings disclosed that
are required to be reported in
accordance with 2 CFR 200.516(a) Yes X No
Identification of major federal programs:

Assistance Listing Number

21.027

66.458
Dollar threshold used to distinguish
between type A and type B programs: 750,000 $
Auditee qualified as low-risk auditee? Yes X No
Name of Federal Program/Cluster
Type of report the auditor issued on whether the financial statements ARPA - American Rescue Plan Act of 2021
Clean Water State Revolving Fund Cluster
152
City of Woodlake
Schedule of Findings and Questioned Costs (continued)
Year Ended June 30, 2024
-10-
SECTION II. FINANCIAL STATEMENT FINDINGS
No matters to be reported.

SECTION III. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS No matters to be reported.
153
City of Woodlake
Summary Schedule of Prior Audit Findings
Year Ended June 30, 2024
-11-
CURRENT STATUS OF PRIOR YEAR FINDINGS:

No prior year findings reported.
154

CITY OF WOODLAKE

AUDITED BASIC FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 2024
155

CITY OF WOODLAKE

BASIC FINANCIAL STATEMENTS
For the Fiscal Year Ended June 30, 2024

TABLE OF CONTENTS
Financial Section: PAGE
Independent Auditor's Report 1
Basic Financial Statements:

Government-wide Financial Statements:

Statement of Net Position 4
Statement of Activities 5
Fund Financial Statements:

Governmental Funds:

Balance Sheet - Governmental Funds 6
Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position 7
Statement of Revenues, Expenditures, and Changes in
Fund Balances - Governmental Funds 8
Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities 9 Enterprise Funds:

Statement of Net Position - Enterprise Funds 10
Statement of Revenues, Expenses, and Changes in
Fund Net Position - Enterprise Funds 11
Statement of Cash Flows - Enterprise Funds 12
Fiduciary Funds:

Statement of Fiduriary Net Position 13
Statement of Changes in Fiduciary Net Position 14
Notes to the Basic Financial Statements 15
Required Supplementary Information:

Schedule of City's Proportionate Share of Net Pension Liability and Related Ratios as of the Measurement Date 50
Schedule of Plan Contributions 51
Major Governmental Funds Statements of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual:

General Fund 53
Special Revenue Funds:

Community Development Fund 54
CDBG/HOME Housing Fund 55
Other Supplemental Information:

Combining Balance Sheet - Nonmajor Special Revenue Funds 56 Combining Statement of Revenues, Expenditures, and
Changes in Fund Balances - Nonmajor Special Revenue Funds 58 Other Report:

Report on Internal Control Over Financial Reporting and on Compliance and other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 60
156

FINANCIAL SECTION
157
735 E. Carnegie Dr. Suite I 00
San Bernardino. CA 92408
909 889 0871 T
909 889 5361 F
ramscpa. net

ROGERS, ANDERSON , MALODY & SCOTT, LLP
CERTIFIED PUBLIC ACCOUNTANTS. SINCE 1948
STABILITY. ACCURACY. TRUST.
1 Independent Auditor’s Report
To the Honorable Mayor and
Members of the City Council
City of Woodlake, California
Report on the Audit of the Financial Statements
Opinions
We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of City of Woodlake, California, as of and for the year ended June 30, 2024, and the related notes to the financial statements, which collectively comprise the City of Woodlake’s basic financial statements as listed in the table of contents.

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Woodlake, California, as of June 30, 2024, and the respective changes in financial position, and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.

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

Responsibilities of Management for the Financial Statements The City of Woodlake’s management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
158
2 In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.

Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions.

Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

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

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

Required Supplementary Information
Accounting principles generally accepted in the United States of America require that required supplementary information, as listed in the table of contents, be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context.

We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. 159
3 Management has omitted management’s discussion and analysis that accounting principles generally accepted in the United States of America require to be presented to supplement the basic financial statements. Such missing information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. Our opinions on the basic financial statements is not affected by this missing information.

Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City of Woodlake’s basic financial statements. The combining fund financial statements are presented for purposes of additional analysis and are not a required part of the basic financial statements.

The combining fund financial statements are the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining fund financial statements is fairly stated, in all material respects, in relation to the basic financial statements as a whole.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated January 30, 2025 on our consideration of the City of Woodlake’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City of Woodlake’s internal control over financial reporting and compliance.

San Bernardino, California
January 30, 2025
160

BASIC FINANCIAL STATEMENTS
161
Governmental Business-type
Activities Activities Total
ASSETS
Cash and investments
Unrestricted $ 12,726,295 $ 351,199 $ 13,077,494
Restricted 146,986 656,360 803,346
Receivables:

Accounts 109,281 308,009 417,290
Taxes 409,362 - 409,362
Intergovernmental 1,022,556 1,466,234 2,488,790
Due to/from other funds (525,245) 525,245 -
Loans receivable 9,654,656 450,000 10,104,656
Capital assets:

Non-depreciable 12,385,056 4,772,428 17,157,484
Depreciable, net of accumulated depreciation 30,016,651 28,298,668 58,315,319 Total assets 65,945,598 36,828,143 102,773,741

DEFERRED OUTFLOWS OF RESOURCES
Deferred pension related 1,089,134 616,480 1,705,614
Unamortized loss on bonds - 40,128 40,128
Total deferred outflows of resources 1,089,134 656,608 1,745,742

LIABILITIES
Accounts payable and other accruals 493,097 1,740,680 2,233,777 Interest payable - 159,093 159,093
Unearned revenue 7,089,885 7,090 7,096,975
Noncurrent liabilities:

Compensated absences 142,984 119,148 262,132
Due in one year 103,314 372,900 476,214
Due in more than one year 2,711,577 13,199,661 15,911,238 Net pension liability 2,354,793 1,399,688 3,754,481
Total liabilities 12,895,650 16,998,260 29,893,910

DEFERRED INFLOWS OF RESOURCES
Deferred pension related 87,341 42,235 129,576

NET POSITION
Net investment in capital assets 39,586,816 19,538,663 59,125,479 Restricted for:

Special revenues 2,292,516 - 2,292,516
Debt service 87,297 656,360 743,657
Forfeiture 59,689 - 59,689
Impact fees 54,808 1,473,975 1,528,783
Unrestricted 11,970,615 (1,224,742) 10,745,873
Total net position $ 54,051,741 $ 20,444,256 $ 74,495,997 The notes to the financial statements are an integral part of this statement.

Primary Government

CITY OF WOODLAKE

STATEMENT OF NET POSITION
June 30, 2024
162
Operating Capital
Charges for Grants and Grants and Governmental Business-type Expenses Services Contributions Contributions Activities Activities Total General Government 822,161 $ $ 262,988 $ 21,061 $ - $ (538,112) $ (538,112) Community development 197,503 - 3,317 1,166,639 972,453 972,453 Public safety 2,574,180 168,789 1,251,976 81,752 (1,071,663) (1,071,663) Public works 1,380,203 550,875 465,060 3,010,541 2,646,273 2,646,273 Parks and recreation 855,382 157,873 234,129 3,899 (459,481) (459,481) Refuse services 1,105,690 991,209 80,837 - (33,644) (33,644) Total governmental activities 6,935,119 2,131,734 2,056,380 4,262,831 1,515,826 1,515,826 Water 1,790,695 1,279,292 - 51,991 - (459,412) (459,412) Sewer 2,665,280 1,686,560 1,643,836 - - 665,116 665,116 Airport 41,774 13,198 10,000 - - (18,576) (18,576)
Total business-type activities 4,497,749 2,979,050 10,000 1,695,827 - 187,128 187,128 Total $ 11,432,868 $ 5,110,784 $ 2,066,380 $ 5,958,658 1,515,826 187,128 1,702,954 General revenues:

Property taxes 497,488 - 497,488
Utility users tax 526,436 - 526,436
Sales tax 684,997 - 684,997
Franchise tax 109,413 - 109,413
Other taxes 1,745,165 - 1,745,165
Investment earnings 172,663 25,699 198,362
Rental Income 9,122 43,580 52,702
Other revenue - 87,217 87,217
Transfers (1,275,429) 1,275,429 -
Total general revenues and transfers 2,469,855 1,431,925 3,901,780 Change in net position 3,985,681 1,619,053 5,604,734
Net position, July 1 50,066,060 18,825,203 68,891,263
Net position, June 30 $ 54,051,741 $ 20,444,256 $ 74,495,997 The notes to the financial statements are an integral part of this statement.

Functions/Programs
Governmental activities:

Business-type Activities:

Changes in Net Position

CITY OF WOODLAKE

STATEMENT OF ACTIVITIES
For the Year Ended June 30, 2024
Program Revenues
Net (Expense) Revenue and Changes in Net Position
163
Community CDBG/HOME Nonmajor Total
Development Housing Governmental Governmental
General Fund Fund Funds Funds
ASSETS
Cash and investments
Unrestricted $ 10,958,967 $ 141,740 $ - $ 1,625,588 $ 12,726,295 Restricted 146,986 - - 146,986
Receivables:

Accounts 109,281 - - - 109,281
Taxes 409,362 - - - 409,362
Intergovernmental - 205,737 - 816,819 1,022,556
Due from other funds 870,942 - - - 870,942
Loans receivable 21,618 9,633,038 - 9,654,656 -
Total assets $ 12,517,156 $ 9,774,778 $ 205,737 $ 2,442,407 $ 24,940,078

LIABILITIES
Accounts payables and other accruals $ 381,735 $ 23,170 $ - $ 88,192 $ 493,097 Due to other funds 1,010,181 205,787 - 180,219 1,396,187 Unearned revenue 7,089,885 - - 7,089,885 -
Total liabilities 8,481,801 23,170 205,787 268,411 8,979,169

DEFERRED INFLOWS OF RESOURCES
Unavailable housing loans 9,633,038 - - 9,633,038 -
Total deferred inflows of resources 9,633,038 - - 9,633,038 -

FUND BALANCES
Restricted for:

Debt service 87,297 - - - 87,297
Forfeiture 59,689 - - - 59,689
Impact fees 54,808 - - - 54,808
Special revenue fund 118,570 - - 2,173,996 2,292,566
Unassigned, general fund 3,833,561 - (50) 3,833,511 -
Total fund balances (deficit) 4,035,355 118,570 (50) 2,173,996 6,327,871 Total liabilities, deferred inflows of
resources and fund balances $ 12,517,156 $ 9,774,778 $ 205,737 $ 2,442,407 $ 24,940,078 The notes to the financial statements are an integral part of this statement.

CITY OF WOODLAKE

BALANCE SHEET

GOVERNMENTAL FUNDS
JUNE 30, 2024
Special Revenue
164
Total fund balances-governmental funds $ 6,327,871
Amounts reported for governmental activities in the statement of net position are different because:

Capital assets used in governmental activities are not current financial resources, and therefore are not reported in the funds. 42,401,707
Other long-term assets are not available to pay for current period expenditures, and therefore, are deferred in the governmental funds. 9,633,038
Deferred inflows of resources and deferred outflows of resources:

Deferred outflows of resources are not current assets of financial resources; and deferred inflows of resources are not due and payable in the current period and therefore are not reported in the governmental funds:

Deferred pension outflows of resources 1,089,134
Deferred pension inflows of resources (87,341)
Long-term liabilities were not due and payable in the current period. Therefore, they were not reported in the governmental fund balance sheet:

Note payable (2,693,000)
SBITA (121,891)
Net pension liability (2,354,793)
Compensated absences (142,984)
Net position of governmental activities 54,051,741 $
The notes to the financial statements are an integral part of this statement.

RECONCILIATION OF THE GOVERNMENTAL FUNDS

BALANCE SHEET TO THE STATEMENT OF NET POSITION
JUNE 30, 2024

CITY OF WOODLAKE
165
Community CDBG/HOME Nonmajor Total
Development Housing Governmental Governmental
General Fund Fund Funds Funds

REVENUES
Property taxes $ 497,488 $ - $ - $ - $ 497,488
Utility users tax 526,436 - - - 526,436
Sales tax 684,997 - - - 684,997
Other taxes 1,854,578 - - - 1,854,578
Licenses and permits 295,862 - - - 295,862
Charges for services 1,709,865 - - - 1,709,865
Intergovernmental revenues 3,336,432 1,166,639 - 1,767,378 6,270,449 Fines and forfeitures 50,066 - - - 50,066
Repayment of loans - 108,959 - - 108,959
Use of money and property 181,785 3,317 - 24,672 209,774 Miscellaneous revenues 96,714 - - - 96,714
Total revenues 9,234,223 112,276 1,166,639 1,792,050 12,305,188

EXPENDITURES
Current:

General government 757,690 - - - 757,690
Community development - 375,959 195,340 - 571,299
Public safety 2,163,192 - - 195,693 2,358,885
Public works 333,716 - - 218,611 552,327
Parks and recreation 581,303 - - - 581,303
Refuse services 1,102,205 - - - 1,102,205
Capital outlay:

General government 1,334,932 - - - 1,334,932
Community development - 42,906 972,994 - 1,015,900
Public works 1,723,126 - - 960,643 2,683,769
Parks and recreation 496,351 - - - 496,351
Police 266,837 - - - 266,837
Debt service:

Principal 172,563 - - - 172,563
Interest 84,277 - - - 84,277
Total expenditures 9,016,192 418,865 1,168,334 1,374,947 11,978,338 Excess (deficiency) of revenues
over (under) expenditures 218,031 (306,589) (1,695) 417,103 326,850

OTHER FINANCING SOURCES (USES)
Transfers out (1,275,429) - - - (1,275,429)
Total other financing sources and uses (1,275,429) - - - (1,275,429) Net change in fund balances (1,057,398) (306,589) (1,695) 417,103 (948,579) Fund balances, July 1 5,092,753 425,159 1,645 1,756,893 7,276,450 Fund balances, June 30 $ 4,035,355 $ 118,570 $ (50) $ 2,173,996 $ 6,327,871 The notes to the financial statements are an integral part of this statement.

CITY OF WOODLAKE

STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES

GOVERNMENTAL FUNDS
FOR THE YEAR ENDED JUNE 30, 2024
Special Revenue
166
Net change in fund balances - total governmental funds $ (948,579) Amounts reported for governmental activities in the statement of activities are different because:

Governmental funds report capital outlay as expenditures. However, in the statement of activities, the cost of those assets is allocated over the estimated useful lives and reported as depreciation expense. This is the amount of capital assets recorded. 5,797,791
Depreciation expense on capital assets is reported in the government-wide statement of changes in net assets, but they do not require the use of current financial resources. Therefore, depreciation expense is not reported as expenditures in governmental funds. (1,133,566)
Community loans are reported in the governmental funds as expenditures and are not in the statement of activities.

This is the amount of community loans given. 355,543
This is the amount of community loans deemed uncollectible. 17,994 Revenues in the governmental funds that were recognized as revenue in the previous periods in the statement of activities. This is the amount of loan payments and adjustments. (108,959) Compensated absences expenses reported in the statement of activities do not require the use of current financial resources and therefore are not reported as expenditures in the governmental funds. (2,319) The issuance of long-term debt provides current financial resources to governmental funds, while the repayment of the principal of long-term debt consumes the current financial resources of governmental funds. Neither transaction, however, has any effect on net assets.

Payment on principal of debt 46,000
Payment on SBITA 126,563
Certain pension expenses in the statement of activities are recognized on the accrual basis of accounting in accordance with GASB Statement No. 68.

Deferred outflows 76,352
Deferred inflows 64,640
Net pension liabilities (305,779)

Change in net position - governmental activities 3,985,681 $ The notes to the financial statements are an integral part of this statement.

CITY OF WOODLAKE

RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES

FUNDS TO THE STATEMENT OF ACTIVITIES
FOR THE YEAR ENDED JUNE 30, 2024

AND CHANGES IN FUND BALANCES OF GOVERNMENTAL
167
Nonmajor
Airport
Water Sewer Fund Total
ASSETS
Current assets:

Cash and investments 206,277 $ - $ 144,922 $ 351,199 $
Receivables, net:

Accounts 133,104 174,905 - 308,009
Intergovernmental - 1,466,234 - 1,466,234
Due from other funds 1,010,181 - - 1,010,181
Noncurrent assets:

Restricted cash 306,360 350,000 - 656,360
Notes receivable - 450,000 - 450,000
Capital assets:

Nondepreciable 1,485,559 3,286,869 - 4,772,428
Depreciable, net 7,345,189 20,927,693 25,786 28,298,668 Total assets 10,486,670 26,655,701 170,708 37,313,079

DEFERRED OUTFLOWS OF RESOURCES
Deferred pension related 282,890 331,176 2,414 616,480
Unamortized loss on bonds 12,500 27,628 - 40,128
Total deferred outflows of resources 295,390 358,804 2,414 656,608

LIABILITIES
Current liabilities:

Accounts payable 1,098,520 491,843 342 1,590,705
Due to other funds - 484,936 - 484,936
Utility deposits 60,209 89,766 - 149,975
Interest payable 47,067 112,026 - 159,093
Unearned revenue - - 7,090 7,090
Noncurrent liabilities:

Compensated absences 55,790 63,358 - 119,148
Due in one year 86,900 286,000 - 372,900
Due in more than one year 3,527,761 9,671,900 - 13,199,661 Net pension liability 642,285 751,921 5,482 1,399,688
Total liabilities 5,518,532 11,951,750 12,914 17,483,196

DEFERRED INFLOWS OF RESOURCES
Deferred pension related 19,381 22,689 165 42,235

NET POSITION
Net investment in capital assets 5,228,587 14,284,290 25,786 19,538,663 Restricted for debt service 306,360 350,000 - 656,360
Restricted for impact fees 282,890 1,191,085 - 1,473,975 Unrestricted (deficit) (573,690) (785,309) 134,257 (1,224,742) Total net position $ 5,244,147 $ 15,040,066 $ 160,043 $ 20,444,256 The notes to the financial statements are an integral part of this statement.

CITY OF WOODLAKE

STATEMENT OF NET POSITION

ENTERPRISE FUNDS
JUNE 30, 2024
168
Nonmajor
Airport
Water Sewer Fund Total

OPERATING REVENUES
Charges for services 1,279,292 $ 1,686,560 $ 13,198 $ 2,979,050 $

OPERATING EXPENSES
Personnel Services 711,917 827,352 2,400 1,541,669
Contractual services 126,902 228,842 951 356,695
Repairs and maintenance 58,908 77,262 - 136,170
Utilities 138,564 121,853 2,171 262,588
Other services and supplies 253,609 437,026 33,908 724,543 Amortization 500 1,062 - 1,562
Depreciation 406,161 743,030 2,344 1,151,535
Total operating expenses 1,696,561 2,436,427 41,774 4,174,762 Operating income (loss) (417,269) (749,867) (28,576) (1,195,712)

NONOPERATING REVENUES (EXPENSES)
Interest income 5,805 18,027 1,867 25,699
Rental income - - 43,580 43,580
Impact fees 51,991 124,627 - 176,618
Revenue from other agencies - 1,519,209 10,000 1,529,209 Other revenues - 87,217 - 87,217
Interest expense (94,134) (228,853) - (322,987)
Total nonoperating revenues (36,338) 1,520,227 55,447 1,539,336 Income before transfers (453,607) 770,360 26,871 343,624 Transfers in (out) 1,275,429 - - 1,275,429
Change in net position 821,822 770,360 26,871 1,619,053 Net position, July 1 4,422,325 14,269,706 133,172 18,825,203 Net position, June 30 5,244,147 $ $ 15,040,066 160,043 $ $ 20,444,256 The notes to the financial statements are an integral part of this statement.

CITY OF WOODLAKE

STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET POSITION

ENTERPRISE FUNDS
FOR THE YEAR ENDED JUNE 30, 2024
169
Airport
Water Sewer Fund Total

CASH FLOWS FROM OPERATING ACTIVITIES
Cash receipts from customers 1,301,862 $ 1,703,690 $ 17,448 $ 3,023,000 $ Cash receipts (payments), vendors for goods or services (552,464) (734,984) (36,973) (1,324,421) Cash receipts (payments), employees for, services
including withholding of taxes and other items (713,577) (847,262) (6,289) (1,567,128) Net cash provided by (used) operating activities 35,821 121,444 (25,814) 131,451

CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES
Revenue from other agencies - 10,000 - 10,000
Due to other funds 484,936 - 484,936 -
Rental income - 43,580 - 43,580
Net cash provided by noncapital financing 484,936 - 53,580 538,516

CASH FLOWS FROM CAPITAL FINANCING ACTIVITIES
Principal paid on capital debt service (84,300) (312,244) (396,544) - Interest paid on capital debt service (95,239) (232,324) (327,563) - Revenue from other agencies - 52,975 52,975 -
Impact fees 51,991 124,627 176,618 -
Other revenue - 87,217 87,217 -
Payment of notes receivable 688,482 - 688,482 -
Transfers in 265,248 - 265,248 -
Acquire, construct or improve capital assets (277,599) (1,779,289) (2,056,888) - Net cash (used) by capital and related financing activities (139,899) (1,370,556) (1,510,455) -

CASH FLOWS FROM INVESTING ACTIVITIES
Investment earnings 5,805 18,027 1,867 25,699
Net cash provided by investing activities 5,805 18,027 1,867 25,699 Net Increase (decrease) in cash and cash equivalents (98,273) (746,149) 29,633 (814,789) Cash and Investments, July 1, 2023 610,910 1,096,149 115,289 1,822,348 Cash and investments, June 30, 2024 $ 350,000 512,637 $ 144,922 $ 1,007,559 $ Reconciliation of operating income (loss) to net cash
provided (used) by operating activities:

Operating income (loss) $ (417,269) $ (749,867) $ (28,576) $ (1,195,712) Adjustments to reconcile operating income to net cash
provided (used) by operating activities:

Depreciation & amortization 406,661 744,092 2,344 1,153,097 Changes in assets, deferred outflows/inflows and liabilities:
(Increase) decrease in accounts receivable 20,533 13,282 33,815 - (Increase) decrease in deferred pension outflows (8,072) 4,156 2,692 (1,224) Increase (decrease) in accounts payable 25,519 129,999 57 155,575 Increase (decrease) in deferred inflows (15,017) (19,284) (474) (34,775) Increase (decrease) in compensated absences 3,049 4,584 - 7,633 Increase (decrease) in utility deposits/unearned revenue 2,037 3,848 4,250 10,135 Increase (decrease) in net pension liabilities 18,380 (9,366) (6,107) 2,907 Net cash provided (used) by operating activities $ 121,444 35,821 $ (25,814) $ 131,451 $ Noncash capital activities:

Capital asset acquisition in accounts payable $ 1,010,181 $ - $ 1,010,181 - $ The notes to the financial statements are an integral part of this statement.

CITY OF WOODLAKE

STATEMENT OF CASH FLOWS

ENTERPRISE FUNDS
FOR THE YEAR ENDED JUNE 30, 2024
Nonmajor
170
Custodial Fund
Woodlake
Private-purpose Fire Protection
Trust Fund District
ASSETS
Cash and investments 88,613 $ 665,581 $
Capital assets:

Land - 605,409
Improvements other than land 855,968 -
Less accumulated depreciation (351,714) -
Total Assets 665,581 1,198,276

LIABILITIES
Interest payable - 1,778
Bond payable - 86,200
Total Liabilities - 87,978

NET POSITION
Restricted for:

Other governments 1,110,298 665,581
Total net position $ 665,581 1,110,298 $
The notes to the financial statements are an integral part of this statement.

CITY OF WOODLAKE

STATEMENT OF FIDUCIARY NET POSITION

FIDUCIARY FUNDS
JUNE 30, 2024
171
Custodial Fund
Woodlake
Private-purpose Fire Protection
Trust Fund District

ADDITIONS
Contributions
Taxes and assessments 43,084 $ 160,834 $
Organizational contributions - 560,000
Total contributions 720,834 43,084
Investment earnings
Interest 8,141 727
Total additions 728,975 43,811

DEDUCTIONS
Administrative expenses 491,818 -
Depreciation expense 21,399 -
Debt redemption, interest 4,359 -
Total deductions 491,818 25,758
Net increase (decrease) in fiduciary net position 18,053 237,157 Net position, July 1 428,424 1,092,245
Net position, June 30 1,110,298 $ 665,581 $
The notes to the financial statements are an integral part of this statement.

CITY OF WOODLAKE

STATEMENT OF CHANGES IN FIDUCIARY NET POSITION

FIDUCIARY FUNDS
FOR THE YEAR ENDED JUNE 30, 2024
172
CITY OF WOODLAKE
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2024
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A. Description of the Reporting Entity
The City of Woodlake (the City) is a California charter city. It was incorporated in 1941, and chartered on May 8, 2000. The City operates under a Council‐Manager form of government and provides the following services: general administrative services, community development, public safety (police), public works, parks, refuse, water, sewer, and transit.

The accompanying basic financial statements include the financial activities of the City, the primary government. Financial information for the City is accounted for in the accompanying financial statements in accordance with principles defining the governmental reporting entity adopted by the Governmental Accounting Standards Board. The City Council members serve as the governing board of the City.

The Successor Agency of the City of Woodlake (Successor Agency) was established January 12, 2012, and elected to serve as the Successor Agency. It is responsible for winding down the affairs of the redevelopment agency including disposing of its assets. The Successor Agency operates under the control of an Oversight Board, which serves in its fiduciary capacity and has authority over the operations and the timely dissolution of the former redevelopment agency.

The Woodlake Housing Fund was formed on February 1, 2012, it assumed all housing assets and functions previously performed by the redevelopment agency, including all rights, powers, assets, liabilities, duties, and obligations associated with the housing activities of the former redevelopment agency.

The Woodlake Public Financing Authority (the Authority) was established as a joint powers authority between the City and the Agency on August 27, 2007, pursuant to Article 1 of Chapter 5 of Division 7 of Title 1 of the Government Code of the State of California in order that such Authority may exercise the powers authorized under the Marks‐Roes Local Bond Pooling Act of 1985 (Government Code Section 6584 et seq.) and, in addition, exercise such powers in connection with future financing undertaken by the City or the Agency.

The funds and related debt activity associated with the Authority have been included in the business‐ type activities of the Water Fund in the financial statements because its purpose is to finance the water system improvement project to be owned by the City and other future enterprise fund improvement projects to be owned by the City.

The financial statements of the City have been prepared in conformity with accounting principles generally accepted in the United States of America as applied to governmental units. The Governmental Accounting Standards Board is the accepted standard setting body for governmental accounting and financial reporting principles.
173
CITY OF WOODLAKE
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2024
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) B. Basis of Accounting / Measurement Focus
The accounts of the City are organized on the basis of funds, each of which is considered a separate accounting entity. The operations of each fund are accounted for with a separate set of self‐balancing accounts that comprise its assets, liabilities, fund equity, revenues, and expenditures or expenses, as appropriate. Governmental resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled.

Government‐Wide Financial Statements
The City government‐wide financial statements include a statement of net position and a statement of activities. These statements present summaries of governmental and business‐type activities for the City accompanied by a total column. Fiduciary activities of the City are not included in these statements.

These statements are presented on an economic resources measurement focus and the accrual basis of accounting. Accordingly, all the City's assets and liabilities, including capital assets, as well as infrastructure assets, and long‐term liabilities, are included in the accompanying statement of net position. The statement of activities presents changes in net position. Under the accrual basis of accounting, revenues are recognized in the period in which they are earned while expenses are recognized in the period in which the liability is incurred. The types of transactions reported as program revenues for the city are reported in three categories: 1) charges for services, 2) operating grants and contributions, and 3) capital grants and contributions.

Certain eliminations have been made as prescribed by GASB Statement No. 34 in regards to interfund activities, payables and receivables. All internal balances in the statement of net assets have been eliminated. In the statement of activities, interfund transactions have been eliminated; however, those transactions between governmental and business‐type activities have not been eliminated.

The City applies all applicable GASB pronouncements (including all NCGA Statements and Interpretations currently in effect) as well as the following pronouncements issued on or before November 30, 1989, unless those pronouncements conflict with or contradict GASB pronouncements:

Financial Accounting Standards Board (FASB) Statements and Interpretations, Accounting Principles Board (APB) Opinions, and Accounting Research Bulletins (ARB) of the Committee on Accounting Procedure. In addition, the City applies all applicable FASB Statements and Interpretations issued after November 30, 1989, except those that conflict with or contradict GASB pronouncements to its business‐ type activities.

Governmental Fund Financial Statements
Governmental fund financial statements include a balance sheet and a statement of revenues, expenditures and changes in fund balances for all major governmental funds and non‐major funds aggregated.
174
CITY OF WOODLAKE
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2024
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) The City reports the following major governmental funds:

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

The Community Development Fund is used to account for the CDBG and HOME loan repayment revenue and program income money.

The CDBG/HOME Grant Fund is used for the accounting of revenues collected from the Community Development Block Grant Program (CDBG). The Grant allows for deferred payment loans to be issued for first time homebuyers, housing rehabilitation and community capital projects.

All governmental funds are accounted for on a spending or current financial resources measurement focus and the modified accrual basis of accounting. Accordingly, only current assets and current liabilities are included on the balance sheets. The statement of revenues, expenditures and changes in fund balances presents increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in net current assets.

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

Accordingly, revenues are recorded when received in cash during the year or within 60 days after year‐ end; however, reimbursable grant revenues are considered available if received within 180 days of the end of the current fiscal year. The primary revenue sources, which have been treated as susceptible to accrual by the City, are property tax, sales tax, intergovernmental revenues and other taxes.

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

Governmental Fund Financial Statements
Reconciliation of the fund financial statements to the government‐wide financial statements is provided to explain the differences created by the integrated approach of GASB Statement No. 34.

Enterprise Fund Financial Statements
Enterprise fund financial statements include a statement of net position, a statement of revenues, expenses and changes in net position, and a statement of cash flows for each major enterprise fund and non‐major funds aggregated.

The City reports the following major enterprise fund types:

The Water Fund accounts for financial activity of the water utility system.

The Sewer Fund is used to account for the financial activity of the sewage collection and wastewater treatment utility system.
175
CITY OF WOODLAKE
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2024
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Enterprise funds are accounted for using the economic resources measurement focus and the accrual basis of accounting. Accordingly, all assets and liabilities (whether current or non‐current) are included on the statement of net position. The statement of revenues, expenses and changes in net assets presents increases (revenues) and decreases (expenses) in total net position. Under the accrual basis of accounting, revenues are recognized in the period in which they are earned while expenses are recognized in the period in which the liability is incurred.

Operating revenues in the enterprise funds are those revenues that are generated from the primary operations of the fund. All other revenues are reported as non‐operating revenues. Operating expenses are those expenses that are essential to the primary operations of the fund. All other expenses are reported as non‐operating expenses.

Fiduciary Fund Financial Statements
The City implemented GASB No. 84, Fiduciary Activities in fiscal year 2021. The objective of the statement is to improve guidance regarding the identification of fiduciary activities for accounting and financial reporting purposes and how those activities should be reported.

The City's fiduciary funds represent:

The financial activities of these funds are excluded from the Government‐wide financial statements, but are presented in separate Fiduciary Fund financial statements.

The City reports the following private‐purpose trust and custodial fund:

The Private‐purpose Trust Fund is responsible for the wind down of the affairs of the dissolved Redevelopment Agency of the City of Woodlake.

The Woodlake Fire Protection District Custodial Fund accounts for receipts and expenditures made on behalf of the Woodlake Fire District.

C. Cash and Investments
Under the City's cash management program, cash in excess of operating requirements from all funds is pooled with the purpose of maximizing interest through investment activities, and is deposited in savings accounts or invested in bank certificates of deposit, bank money market accounts and the State of California Local Agency Investment Fund (LAIF). Interest income on pooled investments is allocated on the end of month balance in each fund included in the pools. Information regarding the amount of dollars invested in derivatives, if any, with LAIF was not available. 176
CITY OF WOODLAKE
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2024
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Fair Value Measurement
As defined in GASB Statement No. 72, Fair Value Measurement and Application, fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The City uses valuation techniques that ae appropriate under the circumstances and for which sufficient data are available to measure fair value. Valuation techniques maximize the use of relevant observable inputs and minimize the use of unobservable inputs.

GASB Statement No. 72 establishes a hierarchy of inputs to valuation techniques used to measure fair value. That hierarchy has three levels:

Level 1 – Quoted prices (unadjusted) in active markets for identical assets or liabilities; Level 2 – Observable inputs, other than Level 1 prices, for asset or liability, either directly or indirectly; Level 3 – Unobservable inputs for the asset or liability.

For current fiscal year, the application of valuation technique applied to the City’s financial statements has been consistent.

D. Cash and Cash Equivalents
For purposes of the Statement of Cash Flows, the City considered all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. All cash and investments of the enterprise fund types are pooled with the City's pooled cash and investments.

E. Use of Estimates
The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenditures during the reporting period. Accordingly, actual results could differ from those estimates.

F. Receivables and Payables
Activity between funds that are representative of lending/borrowing arrangements outstanding at the end of the fiscal year are referred to as either "due to/from other funds" (i.e. the current portion of interfund loans) or "advances to/from other funds" (i.e. the non‐current portion of interfund loans).

Proprietary fund receivables are shown net of an allowance for uncollectible accounts. Utility customers are billed monthly. The estimated value of services provided, but unbilled at year‐end has been included in the accompanying financial statements.
177
CITY OF WOODLAKE
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2024
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Property taxes are assessed, collected and allocated by Tulare County throughout the fiscal year according to the following property tax calendar.

Lien Date January 1st
Levy Date July 1st to June 30th
Due Dates November 1st 1st installment February 1st 2nd installment Delinquent Dates December 10th 1st installment April 10th 2nd installment Revenue from taxpayer‐assessed taxes (sales and use, business license, transient occupancy, utility users, gas, and franchise fees) are accrued in the governmental funds when they are both measurable and available. The City considers these revenues available if they are received during the period when settlement of prior fiscal year accounts payable occurs. Historically, the majority of these taxes are received within 60 days of the fiscal year end.

Grant and entitlement revenues are recorded as receivables in the funds when all eligibility requirements have been met. The corresponding governmental fund revenues are recorded when they are measurable and become available, with the differences recorded as unavailable revenue. Enterprise fund revenues are recorded as non‐operating revenues when the receivables are recorded. Some grant and entitlement revenues are not susceptible to accrual, in which case the corresponding revenues are recorded when received.

G. Capital Assets
The City's assets are capitalized at historical cost or estimated historical cost. City policy has set the capitalization threshold for reporting capital assets at $5,000. The City has chosen not to capitalize infrastructure in place prior to the adoption of GASB 34. Gifts or contributions of capital assets are recorded at acquisition value when received.

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

Buildings and improvements 20‐50 years
Utility systems 20‐50 years
Equipment and vehicles 5‐10 years
Infrastructure 40 years
The City defines infrastructure as capital assets that are stationery and have expected useful lives significantly in excess of most capital assets. The assets include the street system, water purification and distribution system, sewer collection and treatment system, parks and recreation improvements, storm water conveyance system, and buildings combined with the site amenities such as parking and landscaped areas used by the City in the conduct of its business. 178
CITY OF WOODLAKE
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2024
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) H. Risk Management
The City participates with other public entities in a joint venture under a joint powers agreement which establishes the Central San Joaquin Valley Risk Management Authority (CSJVRMA). The relationship between the City and CSJVRMA is such that CSJVRMA is not a component unit of the City for financial reporting purposes.

I. Compensated Absences Payable
Under certain circumstances and according to negotiated labor agreements, employees of the City are allowed to accumulate annual leave. This amount is included as a liability in the government‐ wide and proprietary fund financial statements.

J. Long‐Term Obligation
In the government‐wide and enterprise fund statements, long‐term debt and other long‐term obligations are reported as liabilities. Issuance costs are deferred and amortized over the life of the loan.

Issuance costs are reported as other assets and amortized over the term of the related debt, which is 40 years. The United States Department of Agriculture obligation commenced July 1, 2009, and the United States Department of Agriculture, Series A and B commenced November 18, 2010. Amortization for the current fiscal year was $1,562.

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

K. Deferred Outflows/Inflows of Resources
In additions to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflow of resources, represents a consumption of net assets that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then.

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

The City has only one type of item, which arises only a modified accrual basis of accounting that qualifies for reporting in this category. Accordingly, the item, unavailable revenue, is reported only in the governmental funds balance sheet. The governmental funds report unavailable revenue from federal and state grants, and from the housing loan principal. These amounts are deferred and recognized as an inflow of resources in the period that the amounts become available. 179
CITY OF WOODLAKE
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2024
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) L. Classification of Net Position and Fund Balances
The government‐wide and proprietary fund financial statements utilize a net position presentation. Net position are categorized as invested in capital assets (net of related debt), restricted and unrestricted.

Net investment in capital assets – This category groups all capital assets into one component of net position. Accumulated depreciation and the outstanding balances of debt that are attributable to the acquisition, construction or improvement of these assets reduce the balance in this category.

Restricted net position – This category presents external restrictions imposed by creditors, grantors, contributors or laws or regulation of other governments and restrictions imposed by law through constitutional provisions or enabling legislation.

Unrestricted net position – This category represents net position of the City, not restricted for project or other purpose.

When an expense is incurred for purposes for which both restricted and unrestricted net assets are available, the City's policy is to apply restricted net assets first.

As prescribed by GASB Statement No. 54, governmental funds report fund balances in classifications based primarily on the extent to which the City is bound to honor constraints on the specific purposes for which amounts in the respective governmental funds can be spent. The classifications used in the governmental fund financial statements are as follows:

Nonspendable fund balance – includes amounts that are (a) not in spendable form or (b) legally or contractually required to be maintained intact.

Restricted fund balance – includes amounts for which constraints have been placed on the use of the resources either (a) externally imposed by creditors, grantors, contributors, or laws or regulations of other government or (b) imposed by law through constitutional provisions or enabling legislation.

Restrictions may effectively be changed or lifted only with the consent of resource providers.

Committed fund balance – includes amounts that can only be used for specific purposes pursuant to constraints imposed by formal action of the City Council and Management. These amounts cannot be used for any other purpose unless the City Council and Management removes or changes the specified use by taking the same type of action (ordinance or resolution) that was employed when the funds were initially committed. This classification also includes contractual obligations to the extent that existing resources have been specifically committed for use in satisfying those contractual requirements. 180
CITY OF WOODLAKE
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2024
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Assigned fund balance – includes amounts that are constrained by the City's intent to be used for a specific purpose, but are neither restricted nor committed. This intent is expressed by (a) the City Council and Management or (b) an appointed body or official to which the City Council and Management has delegated the authority to assign, modify, or rescind amounts to be used for specific purposes. Assigned amounts also include all residual amounts in governmental funds (except negative amounts) that are not classified as nonspendable, restricted, or committed.

Unassigned fund balance – this classification includes all residual fund balances for the General Fund that has not been assigned to other funds, and that has not been restricted, committed or assigned to specific purposes within the General Fund. The unassigned classification also includes negative residual fund balance of any other governmental fund that cannot be eliminated by offsetting of assigned fund balance amounts.

In circumstance when an expenditure is made for a purpose for which amounts are available in multiple fund balance classifications, it is the City's policy to use restricted resources first, followed by committed, assigned and unassigned. However, the City reserves the right to selectively spend unassigned resources first to defer the use of these other classified funds.

M. Compliance and Accountability
The following funds had an operational deficit that is due to expenditures related to the operations of those funds which are covered by fund reserves and future revenues sources.

CDBG/HOME HOUSING
N. Pension Plan
For purposes of measuring the net pension liability, deferred outflows of resources and deferred inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the Plan and additions to/deductions from the Plan’s fiduciary net position have been determined on the same basis. For this purpose, benefit payments (including refunds of employee contributions) are recognized when currently due and payable in accordance with the benefit terms. Investments are reported at fair value.

GASB 68 requires that the reported results must pertain to liability and asset information within certain defined timeframes. For this report, the following timeframes are used.

Valuation Date June 30, 2022
Measurement Date June 30, 2023
Measurement Period July 1, 2022 to June 30, 2023
181
CITY OF WOODLAKE
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2024
NOTE 2 – CASH AND INVESTMENTS
The investment policy of the City is consistent with guidelines set forth under State of California Government Code Section 53601 and serves to maximize investment income consistent with safe and prudent investment practices. All surplus funds are managed by the City Administrator in compliance with the Statement of Investment Policy adopted by the City Council which delegates to the City Administrator the authority to invest City funds and to deposit securities.

The City follows the practice of pooling cash and investments of all funds. Interest income earned on pooled cash and investments is allocated monthly to the various funds based on the month‐end cash and investment balances.

At June 30, 2024, cash, cash equivalents and investments consisted of the following:

Cash and cash equivalents $   10,492,150
Investments         4,142,884
Total cash, cash equivalents and investments $   14,635,034 Cash Deposits
The City maintains a cash investment pool that is available for all funds. Each fund type balance in the pool is reflected on the statement of net assets as cash and cash equivalents. The carrying amount of the City's cash balances was $10,492,150 at June 30, 2024. The general bank balance at June 30, 2024, was $10,657,838, which is covered by federal depository insurance limits maximum of $250,000.

The California Government Code requires California banks and savings and loan associations to secure the City's cash deposits by pledging securities as collateral. This Code states that collateral pledged in this manner shall have the effect of perfecting a security interest in such collateral superior to those of a general creditor. Thus, collateral for cash deposits is considered to be held in the City's name. The market value of the pledged securities must equal at least 110 percent of a City's deposits. California law also allows financial institutions to secure City deposits by pledging first trust deed mortgage notes having a value of 150 percent of a City's total deposits.

Local Agency Investment Fund (LAIF)
The City is a voluntary participant in the Local Agency Investment Fund (LAIF) that is regulated by California Government Code Section 16429 under the oversight of the Treasurer of the State of California. The fair value of the City's investments in this pool is reported in the accompanying financial statements at amounts based upon the City's pro‐rata share of the fair value provided by LAIF for the entire LAIF portfolio (in relation to the amortized cost of that portfolio). These funds are carried at cost which approximates fair value. As of June 30, 2024, the balance is $1,412,736. The balance available for withdrawals is based on the accounting records maintained by LAIF, which are recorded on an amortized cost basis. For withdrawals over $10,000,000 LAIF requires at least 24‐hour notice. Also, there is a $5,000 minimum and a limit of 15 transactions per month. 182
CITY OF WOODLAKE
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2024
NOTE 2 – CASH AND INVESTMENTS (continued)
Authorized Investments
Under provision of the City's investment policy, and in accordance with Section 53601 of the California Government Code, the City may invest in the following types of investments:

Securities of the U.S. Government, or its agencies Local agency investment fund deposits Certificates of deposit (or time deposits) placed (state pool) with commercial banks and/or savings and Passbook savings account demand deposits loan companies Small business administration loans
Bankers' acceptances
The City’s investment activities are within state statutes and the City’s investment policy.

Investment Fair Value Measurements
The City does not have any investments subject to fair value investments on June 30, 2024.

Interest Rate Risk
The City does not have a formal investment policy that limits investment maturities as a means of managing exposure of fair value losses arising from increasing interest rates.

The value of investments held in the City Treasury, grouped by maturity at June 30, 2024, is as follows:

Total 12 months 13 to 24 25 to 60 60+
Inves tment type Amount or les s Months Months Months
Local Agency Inves tment Fund (LAIF) 1,412,736 $ 1,412,736 $ ‐ $ ‐ $ ‐$ Money ma rke t 251,137 251,137 ‐ ‐ ‐ Certi fica te of deposi ts 2,479,011 441,128 1,447,379 590,504 ‐ Total $ 4,142,884 2,105,001$ $ 1,447,379 $ 590,504 ‐$ Credit and Concentration Risk
State law limits investments in commercial paper and corporate bonds to the top two ratings issued by nationally recognized statistical rating organizations (NRSRO's). It is in the City's policy to limit its investments in these investment types to the top rating issued by NRSRO's, including raters Standard & Poor’s and Moody’s Investors Services. At June 30, 2024, the City's credit risks, expressed on a percentage basis, are as follows:
183
CITY OF WOODLAKE
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2024
NOTE 2 – CASH AND INVESTMENTS (continued)
Moody's S & P's % of
Investment Type Credit Rating Rating Investments
Certi ficate of Deposits * Not Rated Not Rated 59.84%
Local Agency Investment Fund (LAIF) Not Rated Not Rated 34.10% Money market funds Not Rated Not Rated 6.06%
Total 100.00%
Credit Quality Distribution for Securities
with Credit Exposure as a Percentage of Total Investments *Investments in Certificates of Deposit are generally limited to the FDIC insurance limit per institution.

Cash and investments as of June 30, 2024, are classified in the accompanying financial statements as follows:

Credit
Quality Ratings Fair Value
Cash on hand Not Rated 200 $
Primary government deposits Not Rated 9,737,756
Certi ficates of deposits Not Rated 2,479,011
Local Agency Investment Fund (LAIF) Not Rated 1,412,736 Money market funds Not Rated 251,137
Cash in fiduciary funds Not Rated 754,194
Total cash and investments 14,635,034 $
Cash and investments are reported on the government‐wide statement of net assets as follows:

Fair Value
Cash and investments 13,077,494 $
Restricted cash and cash equivalents 803,346
Total cash and investments 13,880,840 $
Cash and investments in fiduciary funds 754,194 $
184
CITY OF WOODLAKE
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2024
NOTE 3 – INTERFUND TRANSACTIONS
A. Current Interfund Balance
Current interfund balances arise in the normal course of business and are expected to be repaid shortly after the end of the fiscal year.

Due to fund Due from fund Amount
General Sewe r $                     484,936
General CDBG/HOME Housing                        205,787 General Nonmajor Special Revenue Funds                        180,219 Wa ter Gene ral                     1,010,181
$                  1,881,123
B. Transfers Between Funds
With Council approval, resources may be transferred from one City fund to another. The purpose of the majority of transfers is to reimburse a fund that has made expenditures on behalf of another fund.

Trans fer from Trans fer to Amount Rea son
General Wa ter $ 1,275,429 Cos ts applied
$ 1,275,429
NOTE 4 – LOANS RECEIVABLE / DEFERRED INFLOWS
On October 17, 1995, the City entered into a "Building Loan Agreement" with and among the Woodlake Valencia Partners and Wells Fargo National Bank. The City loaned $952,000 of Home Investors Partnership (HOME) funds. The interest rate is 6.5 percent fixed rate, simple interest. Interest began accruing on the date of the loan closing. The term of the loan is 40 years with a grace period of 20 years for payment on accrued interest and principal. Payments shall be made annually beginning April 1, 2017, in an amount equal to fifty percent (50%) of residual receipts.

On June 10, 1996, the City entered into a "Development Agreement" with Scott B. Townsend and Carolyn L. Townsend, doing business as Walsberg Properties. The City loaned $952,381 of HOME funds.

The interest rate is 1.5 percent fixed rate, simple interest. Interest began accruing on January 1, 1997.

Annual payments are made on April 30 of each year, which began April 30, 1998, in the amount of fifty percent (50%) of all residual receipts over $12,000. The payments are applied first to interest then due and the balance to principal. The term of the loan shall end on June 10, 2051. The City paid the back taxes to prevent foreclosure, and assigned the property and notes to Self‐Help Enterprises. 185
CITY OF WOODLAKE
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2024
NOTE 4 – LOANS RECEIVABLE / DEFERRED INFLOWS (continued) The grant funds expended for rehabilitation and First Time Homebuyers Program under the Community Development Block Grant Program are recorded as expenditures in the year the loans are made to participants even though the amounts will be recovered as the loans are repaid. The City maintains detailed records of these loans and records loan principal and interest payments as program revenues in the year such payments are received. These are "performing" loans with monthly/annual activity and are recorded as receivable and unavailable revenue. Such loans totaled $94,000 as of June 30, 2024.

Deferred payment loans, issued under the Community Development Block Grant Program and Home Investors Partnership Program, are not required to be paid back until the participating homeowner sells, transfers title to the rehabilitated property, or discontinues residence in the dwelling, at which time, the full amount of the deferred loan is due. Deferred payment loans are "non‐performing" loans and are recorded as receivable and unavailable revenue. Such loans totaled $9,539,038 as of June 30, 2024.

The City sold land that was held in the Sewer fund on March 25, 2019. The sales price for this property was $1,700,000. Cash in the amount of $340,000 was received by the City on September 9, 2019, and a note of $1,360,000, secured by the property, is due January 1, 2022. Payments are being made on this note and final payment will be December 1, 2023. The balance on this note at June 30, 2024 is $0.

The City sold land that was held in the Sewer fund on December 14, 2020. The sales price for this property was $500,000. Cash in the amount of $50,000 was received by the City on April 27, 2021, and a note of $450,000, secured by the property, is due January 1, 2024. Payments are being made on this note and final payment will be December 1, 2023. On January 22, 2024, a new due date was extended to January 1, 2025. The balance on this note at June 30, 2024 is $450,000.

NOTE 5 – CAPITAL ASSETS
For the year ended June 30, 2024, depreciation expense on capital assets was charged to the governmental activities as follows:

General government $        32,617
Community development             3,066
Public safety        143,108
Public works        756,824
Parks and recreation 197,951
Total $ 1,133,566
For the year ended June 30, 2024, depreciation expense on capital assets was charged to the business‐ type activities as follows:

Water $     406,161
Sewer       743,030
Airport            2,344
Total $1,151,535
186
CITY OF WOODLAKE
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2024
NOTE 5 – CAPITAL ASSETS (continued)
The following presents summary information on capital assets:

Balance Balance
June 30, 2023 Increases Decreases Adjustments June 30, 2024 Governmental activities:

Capital assets, not being depreciated:

Land and improvements $ 2,963,226 $ 276,096 $ ‐ $ 3, ‐ $ 239,322 Construction in progress 4,546,285 4,599,449 ‐ 9, ‐ 145,734 Total capital assets, not being depreciated 7,509,511 4,875,545 ‐ 12, ‐ 385,056 Capital assets, being depreciated:

Buildings 6,501,730 348,719 ‐ 6, ‐ 850,449 Improvements other than buildings 1,747,383 ‐ ‐ 1, ‐ 747,383 Equipment 1,905,160 356,662 ‐ 2, ‐ 261,822 Right to use assets 318,932 ‐ ‐ ‐ 318,932 Infrastructure 27,428,168 216,865 ‐ 27, ‐ 645,033 Total capital assets, being depreciated 37,901,373 922,246 ‐ 38, ‐ 823,619 Less accumulated depreciation for:

Buildings 1,288,846 191,888 ‐ 1, ‐ 480,734 Improvements other than buildings 1,080,772 80,259 ‐ 1, ‐ 161,031 Equipment 1,270,661 116,051 ‐ 1, ‐ 386,712 Right to use assets 58,065 58,065 ‐ ‐ 116,130 Infrastructure 3,975,058 687,303 ‐ 4, ‐ 662,361 Total accumulated depreciation 7,673,402 1,133,566 ‐ 8, ‐ 806,968 Total capital assets, being depreciated, net 30,227,971 (211,320) ‐ 30, ‐ 016,651 Governmental activity capital assets, net $ 37,737,482 $ 4,664,225 $ ‐ $ 42, ‐ $ 401,707 Business‐type activities:

Capital assets, not being depreciated:

Land and improvements 1,343,786 $ ‐ $ ‐ $ ‐ $ 1,343,786 $ Infrastructure in progress 684,343 2,744,299 ‐ ‐ 3,428,642 Total capital assets, not being depreciated 2,028,129 2,744,299 ‐ ‐ 4,772,428 Capital assets being depreciated:

Utility system 36,814,902 214,760 ‐ ‐ 37,029,662 Building and Structures 46,883 ‐ ‐ ‐ 46,883 Equipment and vehicles 2,363,089 108,010 ‐ ‐ 2,471,099 Total capital assets, being depreciated 39,224,874 322,770 ‐ ‐ 39,547,644 Less accumulated depreciation for:

Utility system 8,614,336 963,556 ‐ ‐ 9,577,892 Building and Structures 18,753 2,344 ‐ ‐ 21,097 Equipment and vehicles 1,464,352 185,635 ‐ ‐ 1,649,987 Total accumulated depreciation 10,097,441 1,151,535 ‐ ‐ 11,248,976 Total capital assets, being depreciated, net 29,127,433 (828,765) ‐ ‐ 28,298,668 Business‐type capital assets, net $ 1,915,534 31,155,562 $ ‐ $ ‐ $ 33,071,096 $ 187
CITY OF WOODLAKE
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2024
NOTE 6 – SHORT TERM LEASES ‐ LESSOR
Rental Income
The City entered into a lease agreement to lease out the restaurant at the airport. Beginning August 2023, monthly installments of $1,700 are required under a month‐to‐month lease for the facility; as of January 2024, the monthly installment increased to $1,750. Rental income was $19,000 for the fiscal year ended June 30, 2024.

The City entered into lease agreements for land/hangar leases (all month to month) at the airport.

Monthly installments of $2,050 are required under the leases monthly. Rental income was $24,580 for the fiscal year ended June 30, 2024.

NOTE 7 – LONG‐TERM OBLIGATIONS
A. Compensated absences
The City's policy relating to compensated absences is described in Note 1. As shown in the table below, the long‐term portion of this debt, amounting to $142,983 for governmental activities and $119,148 for business‐type activities at June 30, 2024, is expected to be paid in future years from future resources. In prior years, compensated absences have been liquidated primarily by the general fund and the enterprise funds.

Amounts Amounts
Balance Balance Due Within Due in More
June 30, 2023 Incurred Satisfied June 30, 2024 One Year than One Year Governmental Activities:

Compensated absences 140,664 $ 87,301$ 84,982$ 142,983$ ‐$ 142,983 $ Business‐Type Activites:

Compensated absences 111,515 $ 78,439$ 70,806$ 119,148$ ‐$ 119,148 $ The remainder of this page left intentionally blank.
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CITY OF WOODLAKE
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2024
NOTE 7 – LONG‐TERM OBLIGATIONS (continued)
B. Loans and notes payable
The following is a summary of long‐term loans and notes for the year ended June 30, 2024:

Amounts Amounts
Balance Incurred Satisfied Balance Due Within Due in More June 30, 2023 or Issued or Matured June 30, 2024 One Year than One Year Governmental Activities
USDA loan Community Center 2,739,000 $      ‐ $                         46,000 $            2, $       48,000$       693,000 $     2,645,000 Business Type Activities
USDA loan Water $     1,548,461 $                         41,800 ‐ $            $      1,506,661 42,900$       $     1,463,761 USDA bond ‐ Water meters 2,150,500                                      42,500 ‐                         2,108,000 44,000                  2,064,000 Sewer Loan ‐ direct borrowing 32,544                                             32,544 ‐                                               ‐ ‐                                                       ‐ USDA loan, Series A         7,024,900                            ‐            191,900          6,833,000       196,200         6,636,800 USDA loan, Series B         3,212,700                             87,800 ‐                         3,124,900 89,800                  3,035,100 Total business type activities 13,969,105 $   $                        ‐ $        396,544 $   13,572,561 $   372,900 $  13,199,661 USDA Community Center
The City purchased certificates of participation of $3,000,000 from the USDA to the construction of a Community Center.   Interest on the certificates of participation accrues at 2.875 percent per annum.

The City is required to make annual principal payments on July 1 of each year commencing July 1, 2018 through July 1, 2058, with interest payments made semi‐annually on January 1 and July 1. The payments will vary based on number of days that interest is accrued.

The following is a summary of future required minimum payments due:

Fiscal Year
Ending Principal Interest Total
2025 48,000 $ 76,734 $ 124,734 $ 2026 49,000 75,339 124,339 2027 50,000 73,916 123,916 2028 52,000 72,450 124,450 2029 53,000 70,941 123,941 2030‐2034 292,000 330,395 622,395 2035‐2039 335,000 285,416 620,416 2040‐2044 386,000 233,651 619,651 2045‐2049 446,000 173,938 619,938 2050‐2054 515,000 105,009 620,009 2055‐2058 467,000 27,327 494,327 Totals $ 2,693,000 $ 1,525,116 $ 4,218,116 USDA Certificate of Participation

189
CITY OF WOODLAKE
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2024
NOTE 7 – LONG‐TERM OBLIGATIONS (continued)
USDA Water system loan
The City purchased certificates of participation of $2,000,000 from the USDA to finance water system improvements. Interest on the certificates of participation accrues at 2.75 percent per annum. The City is required to make annual principal payments on July 1 of each year commencing July 1, 2010 through July 1, 2048, with interest payments made semi‐annually on January 1 and July 1. The payments will vary based on number of days that interest is accrued.

The following is a summary of future required minimum payments due:

Fiscal Year
Ending Principal Interest Total
2025 42,900 $ 40,843 $ 83,743 $ 2026 44,100 39,647 83,747 2027 45,300 38,418 83,718 2028 46,500 37,156 83,656 2029 47,800 35,859 83,659 2030‐2034 259,600 158,551 418,151 2035‐2039 297,300 120,513 417,813 2040‐2044 340,400 76,535 416,935 2045‐2049 382,761 26,508 409,269 Totals $ 1,506,661 $ 574,030 $ 2,080,691 USDA Certificate of Participation
USDA Water meter loan
The City entered into a USDA loan in the amount of $2,363,000 for the purchase of automated water meters to replace the old, existing meters. Interest on the loan is at a fixed rate of 2.50 percent per annum. The City is required to make annual principal payments on July 1 of each year commencing July 1, 2017 through July 1, 2055, with interest payments made semi‐annually on January 1 and July 1. The payments will vary based on number of days that interest is accrued.

The following is a summary of future required minimum payments due:

Fiscal Year
Ending Principal Interest Total
2025 $ 44,000 $ 52,150 $ 96,150 2026 45,000 51,038 96,038 2027 46,000 49,900 95,900 2028 47,000 48,738 95,738 2029 48,500 47,544 96,044 2030‐2034 260,500 218,719 479,219 2035‐2039 295,000 184,063 479,063 2040‐2044 333,500 144,819 478,319 2045‐2040 376,500 100,494 476,994 2050‐2054 426,000 50,413 476,413 2055‐2056 186,000 4,675 190,675 Totals $ 2,108,000 $ 952,553 $ 3,060,553 USDA Bond
190
CITY OF WOODLAKE
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2024
NOTE 7 – LONG‐TERM OBLIGATIONS (continued)
Sewer improvement loan – direct borrowing
The City entered into a loan agreement for $240,000 with David C. Stillwell and Victoria Lynn Stillwell as trustees of the David C. Stillwell and Victoria Lynn Stillwell Trust on August 14, 2009, to purchase property to be used as part of the sewer improvement project. The loan accrues interest at a fixed rate of 8 percent per annum. The City is required to make quarterly payments of $6,904, which include principal and interest, on the November 15, February 15, May 15, and August 15, each year through August 15, 2024. This loan was paid in full during the current fiscal year.

USDA Sewer loan – Series A
The City purchased certificates of participation of $9,000,000 from the USDA to finance sewer system improvements. Interest on the certificates of participation accrues at 2.25 percent per annum. The City is required to make annual principal payments on January 1 of each year commencing January 1, 2012 through January 1, 2050, with interest payments made semi‐annually on January 1 and July 1. The payments will vary based on number of days that interest is accrued.

The following is a summary of future required minimum payments due:

Fiscal Year
Ending Principal Interest Total
2025 196,200 $ $ 151,535 $ 347,735 2026 200,700 147,070 347,770 2027 205,200 142,504 347,704 2028 209,800 137,835 347,635 2029 214,500 133,062 347,562 2030‐2034 1,147,200 1, 589,865 737,065 2035‐2039 1,282,300 1, 453,336 735,636 2040‐2044 1,433,100 1, 300,745 733,845 2045‐2049 1,601,700 1, 130,213 731,913 2050 342,300 3,851 346,151 Totals 6,833,000 $ 2, $ 9, 190,016 $ 023,016 USDA Certificates of Participation ‐ Series A
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191
CITY OF WOODLAKE
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2024
NOTE 7 – LONG‐TERM OBLIGATIONS (continued)
USDA Sewer loan – Series B
The City purchased certificates of participation of $4,116,000 from the USDA to finance sewer system improvements. Interest on the certificates of participation accrues at 2.25 percent per annum. The City is required to make annual principal payments on January 1 of each year commencing January 1, 2012 through January 1, 2050, with interest payments made semi‐annually on January 1 and July 1.

The payments will vary based on number of days that interest is accrued. The following is a summary of future required minimum payments due:

Fiscal Year
Ending Principal Interest Total
2025 89,800 $ 69,300 $ 159,100 $ 2026 91,800 67,257 159,057 2027 93,800 65,169 158,969 2028 95,900 63,035 158,935 2029 98,100 60,852 158,952 2030‐2034 524,700 269,756 794,456 2035‐2039 586,400 207,322 793,722 2040‐2044 655,400 137,538 792,938 2045‐2049 732,500 59,541 792,041 2049‐2050 156,500 1,761 158,261 Total $ 3,124,900 $ 1,001,531 $ 4,126,431 USDA Certificate of Participation ‐ Series B
For USDA loans, the City has pledged the revenues of the Water and Sewer Funds for payment of the loans. The revenues will remain pledged for the duration for the loans. The Water Fund had approximately $1,279,292 in gross revenues (charges for services) to pay $179,539 on debt service. The Sewer Fund had approximately $1,686,560 in gross revenues (charges for services) to pay $544,431 in debt service.

In addition, each USDA loan includes an acceleration clause. In the event of default the USDA, at its option, may declare all or any part of the indebtedness immediately due and payable.

C. Short Term Leases ‐ Lessee
In 2016, the City entered into two operating leases for copier machines, one located at City Hall and the other at the Police Department. These are five‐year leases, and annual payments of principal and interest are $5,832 and $3,264, respectively.

The following is a summary of future required minimum payments due:

Fiscal Year
Ending Principal Interest Total Principal Interest Total Total 2025 486 $ ‐$ 486$ 272$ ‐$ 272$ 758$ Total $ 486 ‐$ 486$ 272$ ‐$ 272$ 758$ City Copier Police Department Copier
192
CITY OF WOODLAKE
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2024
NOTE 7 – LONG‐TERM OBLIGATIONS (continued)
D. SBITA
During the current fiscal, the financial statements include the adoption of GASB Statement No. 96, Subscription Based IT Arrangements. The primary objective of this statement is to enhance the relevance and consistency of information about governments' leasing activities. This statement establishes a single model for lease accounting based on the principle that leases are financings of the right to use an underlying asset. Under this statement, a lessee is required to recognize a lease liability and an intangible right‐to‐use lease asset, and a lessor is required to recognize a lease receivable and a deferred inflow of resources. For additional information, refer to the disclosures below.

The City entered into a 60‐month lease as lessee for the use of Avenu – financial application software. A total initial lease liability was recorded in the amount of $180,670. As of June 30, 2024, the value of the lease liability was $94,327 for the City. The City is required to make fixed monthly payments of $3,686.

The lease has an interest rate of 0.50%. The total value of the right to use asset as of June 30, 2024, was $180,602 with accumulated amortization of $88,464. The right‐to‐use asset is being amortized over the lease term. The current year principal payment was $44,132.

The City entered into a 60‐month lease as lessee for the use of Axon – safety equipment software. A total initial lease liability was recorded in the amount of $138,330. As of June 30, 2024, the value of the lease liability was $27,564 for the City. The City is required to make fixed annual payments of $28,335.

The lease has an interest rate of 1.21%. The total value of the right to use asset as of June 30, 2024, was $138,330 with accumulated amortization of $27,666. The right‐to‐use asset is being amortized over the lease term. The current year principal payment was $82,431.

Amounts Amounts
Balance Incurred Satisfied Balance Due Within Due in More June 30, 2023 or Issued or Matured June 30, 2024 One Year than One Year Governmental Activities
SBITA 248,454 $ ‐ $ $ 126,563 $ 121,891 55,314$ $ 66,577 The following is a summary of future required minimum payments due:

Fiscal Year
Ending Principal Interest Total Principal Interest Total Total 2025 46,126 $      411$       46,537$     9,188$           11$                   9,199$            55,736$ 2026 48,201          147          48,348        9,188             11                     9,199              57,547 2027                        ‐ ‐                  ‐                       9,188             11                     9,199              9,199 Total 94,327 $      558$       94,885$     27,564$        33$                   27,597$         $    122,482 Financial Application Software Safety Equipment Software 193
CITY OF WOODLAKE
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2024
NOTE 8 – DEFINED BENEFIT PENSION PLAN
A.  General Information about the Pension Plans
Plan Descriptions – All qualified permanent and probationary employees are eligible to participate in the Public Agency Cost‐Sharing Multiple‐Employer Defined Benefit Pension Plan (Plan or PERF C) administered by the California Public Employees’ Retirement System (CalPERS).  The Plan consists of a miscellaneous pool and a safety pool (also referred to as “risk pools”), which are comprised of individual employer miscellaneous and safety rate plans, respectively.  Plan assets may be used to pay benefits for any employer rate plan of the safety and miscellaneous pools.  Accordingly, rate plans within the safety or miscellaneous pools are not separate plans under generally accepted accounting principles.

Individual employers may sponsor more than one rate plan in the miscellaneous or safety risk pools.

The City participates four rate plans (two miscellaneous and two safety). Benefit provisions under the Plan are established by State statute and City resolution. CalPERS issues publicly available reports that include a full description of the pension plan regarding benefit provisions, assumptions and membership information that can be found on the CalPERS’ website, at www.calpers.ca.gov.

Benefits Provided – CalPERS provides service retirement and disability benefits, annual cost of living adjustments and death benefits to plan members, who must be public employees and beneficiaries.

Benefits are based on years of credited service, equal to one year of full‐time employment. Members with five years of total service are eligible to retire at age 50 with statutorily reduced benefits. All members are eligible for non‐duty disability benefits after five years of service. The death benefit is one of the following: Basic Death Benefit; the 1957 Survivor Benefit, Level 3; or Optional Settlement 2W Death Benefit. The City has contracted for the Special Death Benefit for public safety members, whose death is the direct result of a violent act while on duty. The cost‐of‐living adjustments for each plan are applied as specified by the Public Employees’ Retirement Law.

The Plan operates under the provisions of the California Public Employees’ Retirement Law (PERL), the California Public Employees’ Pension Reform Act of 2013 (PEPRA), and the regulations, procedures and policies adopted by the CalPERS Board of Administration. The Plan’s authority to establish and amend the benefit terms are set by the PERL and PEPRA, and may be amended by the California state legislature, and in some cases require approval by the CalPERS Board.

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194
CITY OF WOODLAKE
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2024
NOTE 8 – DEFINED BENEFIT PENSION PLAN (continued)
The Plans’ provisions and benefits in effect at June 30, 2024, are summarized as follows:

Miscellaneous
Hi re da te
Hi red prior to
Janua ry 1, 2013
Hi red on or a fter
Janua ry 1, 2013
Bene fi t formula 2% @ 55 2% @ 62
Bene fi t ves ting s chedule 5 yea rs service 5 yea rs service Bene fi t payments Monthly for li fe Monthly for li fe
Re ti rement age (eligible age 50 cla s sic, 52 new) 50 ‐ 63 52 ‐ 67 Monthly bene fi ts, a s a % of eligible compensa tion 1.46% to 2.418% 1.02% to 2.5% Requi red employee contribution ra tes for 2024 7% 7.75% Requi red employer contribution ra tes for 2024 11.840% + $149,272 7.680% + $0

Safety
Hi re da te
Hi red prior to
Janua ry 1, 2013
Hi red on or a fter
Ja nua ry 1, 2013
Bene fi t formula 2% @ 55 2.% @ 57
Bene fi t ves ting schedule 5 yea rs service 5 yea rs service Bene fi t payments monthly for li fe monthly for li fe
Re ti rement age (eligi ble a t age 50) 50 ‐ 55 50 ‐ 57 Monthly bene fi ts, a s a % of eligible compensa tion 1.426% to 2.0% 2.0% to 2.7% Requi red employee contribution ra tes for 2023 7% 10.85% Requi red empl oyer contributi on ra tes for 2023 16.450% + $101,184 11.000% + $0 Contributions ‐ Section 20814(c) of the California Public Employees’ Retirement Law (PERL) requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. The total plan contributions are determined through CalPERS’ annual actuarial valuation process. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional to finance any unfunded accrued liability. The employer is required to contribute the difference between the actuarially determined rate and the contribution rate of employees. Employer contribution rates may change if plan contracts are amended. Payments made by the employer to satisfy contribution requirements that are identified by the pension plan terms as plan member contribution requirements are classified as plan member contributions.

Employer contributions to the Plan for the fiscal year ended June 30, 2024, were $556,509. The actual employer payments of $479,442 made to CalPERS by the City during the measurement period ended June 30, 2023, differed from the City’s proportionate share of the employer’s contributions of $413,868 by $65,574, which is being amortized over the expected average remaining service lifetime in the Public Agency Cost‐Sharing Multiple Employer Plan.
195
CITY OF WOODLAKE
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2024
NOTE 8 – DEFINED BENEFIT PENSION PLAN (continued)
B. Net Pension Liability
The City’s net pension liability for (each) Plan is measured as the total pension liability, less the pension plan’s fiduciary net position. The net pension liability of each of the Plans is measured as of June 30, 2023, using an annual actuarial valuation as of June 30, 2022, rolled forward to June 30, 2023 using standard update procedures. A summary of principal assumptions and methods, used to determine the net pension liability, is as follows:

Actuarial Assumptions Methods and Assumptions Used to Determine Total Pension Liability Valuation Date June 30, 2022
Measurement Date June 30, 2023
Actuarial Cost Method
Asset valuation method
Actuarial Assumptions:

Discount Rate 6.90%
Inflation 2.30%
Salary increases
Mortality rate table (1) Derived using CalPERS' Membership data for all funds.

Post Retirement Benefi t Increase The lesser of contract COLA or 2.30% until Purchasng Power Protection Allowance floor on purchasing
power applies, 2.30% thereafter.

Entry‐Age Actuarial Cost Method
Varies by Entry Age and Service
(1) The mortali ty table used wa s developed ba sed on CalPERS' speci fic da ta. The proba bili ties of motali ty a re ba sed on the 2021 CalPERS Expe rience Study for the peri od from 2001 to 2019. Pre ‐re ti rement and Pos t‐re ti rement mortali ty ra tes include genera tional mortali ty improvement using 80% of Scale MP‐ 2020 publi s hed by the Socie ty of Actua ries. For more de tail s on thi s table, plea se re fer to the Cal PERS Exerience Study and Review of Actua rial As s umptions report from November 2021 tha t ca n be found on the CalPERS websi te.

Fair Value of Assets
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196
CITY OF WOODLAKE
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2024
NOTE 8 – DEFINED BENEFIT PENSION PLAN (continued)
Long‐term Expected Rate of Return
The long‐term expected rate of return on pension plan investments was determined using a building‐ block method in which expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class.

In determining the long‐term expected rate of return, CalPERS took into account both short‐term and long‐term market return expectations. Using historical returns of all the funds’ asset classes, expected compound (geometric) returns were calculated over the next 20 years using a building‐block approach.

The expected rate of return was then adjusted to account for assumed administrative expenses of 10 basis points. The expected real rates of return by asset class are as follows:

Asset Class1
Assumed Asset
Allocation
Real
return 1 2
Global Equity ‐ Cap‐weighted 30.00% 4.54%
Global Equity ‐ Non‐Cap‐weighted 12.00% 3.84%
Private Equity 13.00% 7.28%
Treasury 5.00% 0.27%
Mortgage‐backed Securities 5.00% 0.50%
Investment Grade Corporates 10.00% 1.56%
High Yield 5.00% 2.27%
Emerging Market Debt 5.00% 2.48%
Private Debt 5.00% 3.57%
Real Assets 15.00% 3.21%
Leverage ‐5.00% ‐0.59%
1 An expected i nfla ti on of 2.3% used for thi s peri od. 2 Figures a re ba sed on the 2021 As se t Liabili ty Management s tudy.

Change in Assumption
There were no changes in assumptions in this period.

Effective with the June 30, 2021, valuation date (2022 measurement date), the accounting discount rate was reduced from 7.15% to 6.90%. In determining the long-term expected rate of return, CalPERS took into account long-term market return expectations as well as the expected pension fund cash flows.

Projected returns for all asset classes are estimated, combined with risk estimates, and are used to project compound (geometric) returns over the long term. The discount rate used to discount liabilities was informed by the long-term projected portfolio return. In addition, demographics assumptions and the inflation rate assumption were changed in accordance with the 2021 CalPERS Experience Study and Review of Actuarial Assumptions.

197
CITY OF WOODLAKE
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2024
NOTE 8 – DEFINED BENEFIT PENSION PLAN (continued)
Discount Rate
The discount rate used to measure the total pension liability was 6.90%. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current member contribution rates and that contributions from employers will be made at statutorily required rates, actuarially determined. Based on those assumptions, the Plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current plan members.

Therefore, the long‐term expected rate of return on plan investments was applied to all periods of projected benefit payments to determine the total pension liability.

Pension Plan Fiduciary Net Position
Information about the pension plans’ assets, deferred outflows of resources, liabilities, deferred inflows of resources, and fiduciary net position are presented in CalPERS’ audited financial statements, which are publicly available reports that can be obtained at CalPERS’ website, at www.calpers.ca.gov. The plans’ fiduciary net position and additions to/deductions from the plans’ fiduciary net position have been determined on the same basis used by the pension plan, which is the economic resources measurement focus and the accrual basis of accounting. Benefits and refunds are recognized when due and payable in accordance with the terms of each plan. Investments are reported at fair value.

C. Proportionate Share of Net Pension Liability
The following table shows the Plans’ proportionate share of the net pension liability over the measurement period:

Plan Total Pension Plan Fiduciary Net Plan Net Pension
Liability Position Liability
Balance at: 6/30/2022 (VD*) 13,111,989 $ 9,666,193 $ 3,445,795 $ Balance at: 6/30/2023 (MD*) 13,893,310 10,138,828 3,754,481 Net changes during 2022‐23 $ 781,321 $ (472,635) $ 308,686 Increase (decrease)
Valuation Date (VD), Measurement Date (MD).

198
CITY OF WOODLAKE
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2024
NOTE 8 – DEFINED BENEFIT PENSION PLAN (continued)
The City’s proportion of the net pension liability was determined by CalPERS using the output from the Actuarial Valuation System and the fiduciary net position, as provided in the CalPERS Public Agency Cost‐ Sharing Allocation Methodology Report, which is a publicly available report that can be obtained at CalPERS’ website, at www.calpers.ca.gov. The City’s proportionate share of the net pension liability for the miscellaneous/safety/total Plan as of the June 30, 2022 and 2023 fiscal year end measurement dates was as follows:

Total
Proportion ‐ June 30, 2023 0.02983%
Proportion ‐ June 30, 2024 0.03010%
Change ‐ increase/(decrease) 0.00026%
Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate The following presents the City’s proportionate share of the net pension liability of the Plan as of the measurement date, calculated using the discount rate of 6.90 percent, as well as what the net pension liability would be if it were calculated using a discount rate that is 1 percentage‐point lower (5.90 percent) or 1 percentage‐point higher (7.90 percent) than the current rate:

Discount rate ‐1% Current discount rate Discount rate +1%

5.90% 6.90% 7.90%
Plan's Net Pension Liability/(Asset) 5,644,911 $ 3, $ 2,202,958 754,482 $ Subsequent Events
There were no subsequent events that would materially affect the results presented in this disclosure.

Amortization of Deferred Outflows and Deferred Inflows of Resources Under GASB 68, gains and losses related to changes in total pension liability and fiduciary net position are recognized in pension expense systematically over time.

The first amortized amounts are recognized in pension expense for the year the gain or loss occurs. The remaining amounts are categorized as deferred outflows and deferred inflows of resources related to pensions and are to be recognized in future pension expense. 199
CITY OF WOODLAKE
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2024
NOTE 8 – DEFINED BENEFIT PENSION PLAN (continued)
The amortization period differs depending on the source of the gain or loss:

Net Difference between projected
and actual earnings on pension
plan investments
5‐year straight‐line amortization
All other amounts Straight‐line amortization over the average expected remaining service lives (EARSL) of all members that are provided with benefits (active, inactive and retired) as of the beginning of the measurement period
The expected average remaining service lifetime (EARSL) is calculated by dividing the total future service years by the total number of plan participants (active, inactive, and retired) in the Public Agency Cost‐ Sharing Multiple‐Employer Plan (PERF C).

The EARSL for PERF C for the measurement period ending June 30, 2023 is 3.8 years, which was obtained by dividing the total service years of 600,538 (the sum of remaining service lifetimes of the active employees) by 160,073 (the total number of participants: active, inactive, and retired). Inactive employees and retirees have remaining service lifetimes equal to 0. Total future service is based on the members’ probability of decrementing due to an event other than receiving a cash refund.

D. Pension Expense and Deferred Outflows and Deferred Inflows of Resources Related to Pensions As of the start of the measurement period (July 1, 2022), the City’s net pension liability was $3,445,795.

For the measurement period ending June 30, 2023 (the measurement date), the City incurred a pension expense/(income) of $688,204 for the Plan.

At June 30, 2024, the City has deferred outflows and deferred inflows of resources related to pensions as follows:

Deferred outflows
of resources
Deferred inflows
of resources
Pension contributions subsequent to measurement date 556,509 $               ‐ $ Di fferences between actual contributions and
proportionate share of employer contributions 48,318                     60,530 Changes in assumptions 223,715                 ‐
Di fferences between actual and expected experience 224,638                 27,342 Net differences between projected & actual earnings on
pension plan investments 571,037                   ‐
Change in proportion 81,396                   41,704
Total 1,705,614 $            129,576 $
200
CITY OF WOODLAKE
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2024
NOTE 8 – DEFINED BENEFIT PENSION PLAN (continued)
The amounts above are net of outflows and inflows recognized in the 2022‐23 measurement period expense. Contributions subsequent to the measurement date of $556,509 reported with deferred outflows of resources will be recognized as a reduction of the net pension liability in the upcoming fiscal year. Other amounts reported as deferred outflows and deferred inflows of resources related to pensions will be recognized in future pension expense as follows:

Fiscal Year Ended
June 30:

Deferred
Outflows/(Inflows) of
Resources
2025 312,727 $
2026 227,900
2027 462,673
2028 16,228
2029 ‐
Thereafter ‐
$ 1,019,528
E. Payable to the Pension Plan
At June 30, 2024, the City reports a payable of $0 for the outstanding amount of contributions to the pension plan required for the year then ended.

NOTE 9 – POSTEMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS The City does not provide postemployment benefits, other than pension benefits. City's OPEB plan was terminated in July 2013 with Council Resolution No. 13‐49.

NOTE 10 – RISK MANAGEMENT
The City is exposed to various risks and losses related to torts; theft of, damage to, and destruction of assets; errors and omissions; injuries to employees; and natural disasters. Risk of loss is primarily handled through the Central San Joaquin Valley Risk Management Authority (CSJVRMA). CSJVRMA is a consortium of fifty‐one (51) cities for workers' compensation programs and fifty‐four (54) cities for the pooled liability program in the San Joaquin Valley of California. It was established under the provisions of California Government Code Section 6500 et seq. Central San Joaquin Valley Risk Management Authority is governed by a Board of Directors, which meets 3‐4 times per year, consisting of one member appointed by each member city. The day‐to‐day business is handled by a management group employed by CSJVRMA.
201
CITY OF WOODLAKE
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2024
NOTE 10 – RISK MANAGEMENT (continued)
Workers’ Compensation Program. The City participates in the CSJVRMA Risk Sharing Pool. Under this program, expected claim losses are actuarially determined, and all necessary monies, including operating costs, are deposited with CSJVRMA in advance. The program is retrospectively adjusted five years following its conclusion, and any funds remaining in excess of minimum funding requirements are returned to the City. Likewise, any shortfalls are collected from the City through the retrospective adjustment process. CSJVRMA is a member of the Local Agency Workers’ Compensation Excess Joint Powers Authority (LAWCX) for the purpose of obtaining excess coverage. LAWCX provides $4,500,000 coverage limits in excess of the retained limit of $500,000, and participates in the California State Association of Counties Excess Insurance Authority (CSAC‐EIA) for coverage in excess of $5,000,000 up to the statutory limit.

Liability Program. Under the pooled liability program, expected claims are actuarially determined and deposited with CSJVRMA along with all estimated operating costs. Each year is retrospectively adjusted five years following its conclusion, and any funds remaining in excess of the minimum funding requirements are returned to the City. Likewise, funds paid out in excess of City's original deposit are collected from the City. The risk sharing pool covers the first $1,000,000 of losses. CSJVRMA is a member of the California Affiliated Risk Management Authorities (CARMA) for the purpose of obtaining excess coverage in a risk sharing pool. The CARMA program provides coverage in excess of CSJVRMA’s retained limit up to $29,000,000.

The following is a summary of financial information of the CSJVRMA as of and for the fiscal year ended June 30, 2024:

Total assets $             179,635,612
Total liabilities                144,400,470
Member's equity $               35,235,142
Total revenues $               95,596,916
Total expenses                   94,324,180
Excess of revenues over income $                  1,272,736 At the termination of the joint powers agreement and after all claims have been settled, any excess or deficit will be divided among the cities in accordance with governing documents.

NOTE 11 – COMMITMENTS AND CONTINGENCIES
Construction Commitments
The City has entered into various construction contracts with private contractors prior to the fiscal year end. These commitments include various contracts related to the completion of the City's water system improvements and Bravo Lake improvements. These commitments are contingent on the receipt of future revenues for funding.
202
CITY OF WOODLAKE
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2024
NOTE 11 – COMMITMENTS AND CONTINGENCIES (continued)
Federal Awards and Grants
The City has received federal grants for specific purposes that are subject to review by the federal government. Although such audits could result in expenditure disallowance under grant terms, any required reimbursements are not expected to be material.

Contingent Liabilities
Various claims and suits have been filed against the City in the normal course of business. Based upon information received from the City Attorney and self‐insurance administrator, the estimated liability under such claims would be adequately covered by self‐insurance and other insurance coverage.

NOTE 12 – SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELOPMENT AGENCY On December 29, 2011, The California Supreme Court upheld Assembly Bill 1X 26 (“the Bill”) that provides for the dissolution of all redevelopment agencies in the State of California. This action impacted the reporting entity of the City of Woodlake that previously had reported a redevelopment agency within the reporting entity of the City as a blended component unit.

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

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

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

The Bill directs the State Controller of the State of California to review the propriety of any transfer of assets between redevelopment agencies and other public bodies that occurred after January 1, 2011. If the public body that received such transfers is not contractually committed to a third party for the expenditure or encumbrance of those assets, the State Controller is required to order the available assets to be transferred to the public body designated as the successor agency by the Bill. 203
CITY OF WOODLAKE
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2024
NOTE 12 – SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELOPMENT AGENCY (continued) Management believes, in conjunction with legal counsel, that the obligations of the former redevelopment agency due to the City are valid enforceable obligations payable by the Successor Agency trustee under the requirements of the Bill. The City’s position on this issue is not a position of settled law and there is considerable legal uncertainty regarding this issue. It is reasonably possible that a legal determination may be made at a later date by an appropriate judicial authority that would resolve this issue unfavorably to the City.

In accordance with the timeline set forth in the Bill (as modified by the California Supreme Court on December 29, 2011) all redevelopment agencies in the State of California were dissolved and ceased to operate as a legal entity as of February 1, 2012.

Capital assets
Capital asset activity for the year ended June 30, 2024, was as follows:

Balance Balance
June 30, 2023 Increases Decreases June 30, 2024
Land $ 605,409 $ ‐ $ 605,409 ‐ $ Improvements other than buildings 855,968 ‐ 855,968 ‐ Accumulated depreciation ‐ improvements (330,315) (21,399) (351,714) ‐ Capital assets net $ 1,131,062 $ (21,399) $ 1,109,663 ‐ $ Long‐term obligation
The RDA tax allocation bonds were issued by the Redevelopment Agency to purchase the local airport.

The USDA purchased the bonds that bear an interest rate of 4.125 percent per annum. The City is required to make annual principal payments on July 1 of each year through July 1, 2025, with semi‐ annual interest payments in January and July. The payments will vary based on number of days that interest is accrued.

The following is a summary of future required minimum payments:

Fi s cal Yea r
Ending Principal Interes t Total
2025 42,200 $ 2,685 $ 44,885 $ 2026 44,000 908 44,908 Total s 86,200 $ 3,593 $ 89,793 $ RDA Tax Alloca tion Bonds ‐ USDA
204
CITY OF WOODLAKE
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2024
NOTE 12 – SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELOPMENT AGENCY (continued) Contingencies
Under AB 1X 26, the repayment of loans made in good faith by the City of Woodlake to the former redevelopment agency became unenforceable as of February 1, 2012 and not subject to repayment by the Successor Agency. Under AB 1484, the City may be eligible to receive repayment of sums loaned to the redevelopment agency more than two years after the redevelopment agency was created.

However, AB 1484 places several conditions on the repayment of the loans by the Successor Agency to the City which could significantly reduce the repayment amount.

It is also possible that the State of California Department of Finance (DOF) could invalidate any of the loans made by the City to the redevelopment agency.

NOTE 13 – SUBSEQUENT EVENTS
The date to which events occurring after June 30, 2024, have been evaluated for possible adjustments to the financial statements or disclosures is January 30, 2025, which is the date that the financial statements were available to be issued.

NOTE 14 – RELATED PARTY TRANSACTIONS
During the year ended June 30, 2012, the City loaned $74,000 to the Woodlake Cemetery District. The loan is a related party transaction, because the City conducted business with the employer of one of the City's Council members. The ending balance at June 30, 2024 was $21,618 NOTE 15 – RECENT ACCOUNTING PRONOUNCEMENTS
GASB Statement No. 99 – Omnibus 2022: The objectives of this Statement are to enhance comparability in accounting and financial reporting and to improve the consistency of authoritative literature by addressing (1) practice issues that have been identified during the implementation and application of certain GASB Statements and (2) accounting and financial reporting for financial guarantees. The Board considered the effective dates for the requirements of this Statement in light of the COVID‐19 pandemic and in concert with Statement No. 95, Postponement of the Effective Dates of Certain Authoritative Guidance. There was little impact on the current year financial statements due to the implementation of this standard.

GASB Statement No. 100 – Accounting Changes and Error Corrections – an amendment of GASB Statement No. 62: The primary objective of this Statement is to enhance accounting and financial reporting requirements for accounting changes and error corrections to provide more understandable, reliable, relevant, consistent, and comparable information for making decisions or assessing accountability. The requirements of this Statement are effective for accounting changes and error corrections made in fiscal years beginning after June 15, 2023, and all reporting periods thereafter.

Earlier application is encouraged. There was little impact on the current year financial statements due to the implementation of this standard.
205
CITY OF WOODLAKE
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2024
NOTE 15 – RECENT ACCOUNTING PRONOUNCEMENTS (continued)
GASB Statement No. 101 – Compensated Absences: The objective of this Statement is to better meet the information needs of financial statement users by updating the recognition and measurements guidance for compensated absences. That objective is achieved by aligning the recognition and measurement guidance under a unified model and by amending certain previously required disclosures. The requirements of this Statement are effective for fiscal years beginning after December 15, 2023, and all reporting periods thereafter. Earlier application is encouraged.

GASB Statement No. 102 – Certain Risk Disclosure: This Statement defines a concentration as a lack of diversity related to an aspect of a significant inflow of resources or outflow of resources. A constraint is a limitation imposed on a government by an external party or by a formal action of the government’s highest level of decision‐making authority. Concentrations and constraints may limit a government’s ability to acquire resources or control spending.

This Statement requires a government to assess whether a concentration or constraint makes the primary government reporting unit or other reporting units that report a liability for revenue debt vulnerable to the risk of a substantial impact. Additionally, this Statement requires a government to assess whether an event or events associated with a concentration or constraint that could cause the substantial impact have occurred, have begun to occur, or are more likely than not to begin to occur within 12 months of the date the financial statements are issued. The requirements of this Statement are effective for fiscal years beginning after June 15, 2024, and all reporting periods thereafter. Earlier application is encouraged.

GASB Statement No. 103 – Financial Reporting Model Improvements: The objective of this Statement is to improve key components of the financial reporting model to enhance its effectiveness in providing information that is essential for decision making and assessing a government’s accountability. This Statement also addresses certain application issues. The requirements of this Statement are effective for fiscal years beginning after June 15, 2025, and all reporting periods thereafter. Earlier application is encouraged.

GASB Statement No. 104 – Disclosure of Certain Capital Assets: State and local governments are required to provide detailed information about capital assets in notes to financial statements.

Statement No. 34, Basic Financial Statements—and Management’s Discussion and Analysis—for State and Local Governments, requires certain information regarding capital assets to be presented by major class. The objective of this Statement is to provide users of government financial statements with essential information about certain types of capital assets.

This Statement requires certain types of capital assets to be disclosed separately in the capital assets note disclosures required by Statement 34. Lease assets recognized in accordance with Statement No. 87, Leases, and intangible right‐to‐use assets recognized in accordance with Statement No. 94, Public‐ Private and Public‐Public Partnerships and Availability Payment Arrangements, should be disclosed separately by major class of underlying asset in the capital as‐sets note disclosures. Subscription assets recognized in accordance with Statement No. 96, Subscription‐Based Information Technology Arrangements, also should be separately disclosed. In addition, this Statement requires intangible assets other than those three types to be disclosed separately by major class. 206
CITY OF WOODLAKE
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2024
NOTE 15 – RECENT ACCOUNTING PRONOUNCEMENTS (continued)
This Statement also requires additional disclosures for capital assets held for sale. A capital asset is a capital asset held for sale if (a) the government has decided to pursue the sale of the capital asset and (b) it is probable that the sale will be finalized within one year of the financial statement date.

Governments should consider relevant factors to evaluate the likelihood of the capital asset being sold within the established time frame. This Statement requires that capital assets held for sale be evaluated each reporting period. Governments should disclose (1) the ending balance of capital assets held for sale, with separate disclosure for historical cost and accumulated depreciation by major class of asset, and (2) the carrying amount of debt for which the capital assets held for sale are pledged as collateral for each major class of asset.

The requirements of this Statement are effective for fiscal years beginning after June 15, 2025, and all reporting periods thereafter. Earlier application is encouraged.

NOTE 16 – BUDGET INFORMATION
Budget policy and practice
The Finance Director and City Administrator submit an annual budget to the City Council in accordance with the City Charter. The budget is presented to the City Council for review, and public hearings are held to address priorities and the allocation of resources. The City Council adopts the annual fiscal year budgets for City operating funds. Once approved, the City Council may amend the legally adopted budget when unexpected modifications are required in estimated revenues and appropriations.

Basis of budgeting
Each fund’s appropriated budget is prepared on a detailed line item basis. Revenues are budgeted by source. Expenditures are budgeted by department and class as follows: personal services, other services and charges, supplies, capital outlay, and transfers. Budget revisions at this level are subject to final review by the City Council. The legal level of control is by department within a fund. Expenditures may not exceed appropriations at this level. Within these control levels, management may transfer appropriations without Council approval. Revisions to the budget were made throughout the year. For the current fiscal year, the City increased expenditure budgets in the General Fund, Community Development Special Revenue Fund, planning to use reserves for those additional costs.

The expenditures in excess of appropriations are shown below:

Appropriation Actual Difference Explanation
General Fund
Current:

Refuse services $ 1,101,749 $ 1,102,205 $ Additional expenditures 456 CDBG/HOME Housing
Current:

Community Development 195,299 195,340 Additional project costs 41 Expenditure
207

REQUIRED SUPPLEMENTAL INFORMATION
208

REQUIRED SUPPLEMENTARY

INFORMATION
Schedule of City's Proportionate Share of Net Pension Liabilities as Related Ratios
•A ratio of the City's share of plan net position divided by the total pension liability, the payroll amount for employees in the plan (covered-employee payroll), and a ratio of the City's share of net pension liability divided by coveredemployee payroll. • If an agent employer’s contributions to the plan are actuarially determined or based on statutory or contractual requirements: the agent employer’s actuarially determined contribution to the pension plan (or, if applicable, its statutorily or contractually required contribution), the employer’s actual contributions, the difference between the actual and actuarially determined contributions (or statutorily or contractually required), and a ratio of the actual contributions divided by covered-employee payroll.

SCHEDULE OF CHANGES IN THE NET PENSION LIABILITY

AND RELATED RATIOS

SCHEDULE OF CONTRIBUTIONS
209
Measurement Date
Employer's
Proportion of the
Collective Net
Pension Liability1
Employer's
Proportionate
Share of the
Collective Net
Pension Liability Covered Payroll
Employer's
Proportionate
Share of the
Collective Net
Pension Liability
as a percentage of
the Employer's
Covered Payroll
Pension Plan's
Fiduciary Net
Position as a
percentage of the
Total Pension
Liability
Miscellaneous
6/30/2014 0.04000% 988,657 $ 812,169 $ 121.73% 81.7849% 6/30/2015 0.03763% 1,032,350 828,428 124.62% 81.3704%
6/30/2016 0.03906% 1,356,788 888,586 152.69% 76.1783%
6/30/2017 0.03979% 1,568,405 959,830 163.40% 74.2373%
6/30/2018 0.04082% 1,538,489 988,625 155.62% 75.6984%
6/30/2019 0.04191% 1,678,400 1,104,854 151.91% 74.9123% 6/30/2020 0.04311% 1,818,497 1,080,879 168.24% 73.5591% 6/30/2021 0.05720% 1,086,149 1,103,702 98.41% 84.9214%
6/30/2022 0.04503% 2,107,076 1,283,391 164.18% 71.7560% 6/30/2023 0.04568% 2,284,087 1,281,439 178.24% 71.4386% Safety
6/30/2014 0.02748% 1,030,795 $ 535,928 $ 192.34% 72.363% 6/30/2015 0.02095% 863,127 577,295 149.51% 77.160%
6/30/2016 0.02073% 1,073,458 493,089 217.70% 74.395%
6/30/2017 0.01956% 1,168,602 491,317 237.85% 73.720%
6/30/2018 0.01906% 1,118,377 506,057 221.00% 75.323%
6/30/2019 0.01847% 1,152,709 600,415 191.99% 76.461%
6/30/2020 0.01821% 1,213,171 752,805 161.15% 75.462%
6/30/2021 0.01670% 586,714 754,906 77.72% 88.444%
6/30/2022 0.01948% 1,338,719 910,501 147.03% 76.313%
6/30/2023 0.01967% 1,470,395 999,818 147.07% 75.062%
1 Proportion of the net pension liability represents the plan's proportion of each plan, which includes Safety Risk Pools excluding the 1959 Survivors Risk Pool.

CITY OF WOODLAKE
FOR THE YEAR ENDED JUNE 30, 2024
Schedule of the Proportionate Share of the Net Pension Liability and Related Ratios as of the Measurement Date
Last 10 Years
210
Fiscal Year
Actuarially
Determined
Contribution
Contributions in Relation
to the Actuarially
Determined Contribution
Contribution
Deficiency
(Excess) Covered Payroll
Contributions as a
Percentage of
Covered Payroll
Miscellaneous
6/30/2015 $ 109,136 $ (109,136) $ - $ 828,428 13.17%
6/30/2016 114,981 (114,981) 888,58 - 6 12.94%
6/30/2017 134,266 (134,266) 959,83 - 0 13.99%
6/30/2018 150,944 (150,944) 988,62 - 5 15.27%
6/30/2019 182,060 (182,060) 1,104,85 - 4 16.48%
6/30/2020 208,323 (208,323) 1,080,87 - 9 19.27%
6/30/2021 233,547 (233,547) 1,103,70 - 2 21.16%
6/30/2022 260,734 (260,734) 1,283,391 - 20.32%
6/30/2023 274,522 (274,522) 1,281,43 - 9 21.42%
6/30/2024 333,869 (333,869) 1,515,89 - 5 22.02%
Safety
6/30/2015 $ 114,111 $ (114,111) $ - $ 577,295 19.77%
6/30/2016 145,749 (145,749) 493,08 - 9 29.56%
6/30/2017 151,630 (151,630) 491,31 - 7 30.86%
6/30/2018 174,058 (174,058) 506,05 - 7 34.39%
6/30/2019 195,282 (195,282) 600,41 - 5 32.52%
6/30/2020 215,890 (215,890) 752,80 - 5 28.68%
6/30/2021 156,558 (156,558) 754,90 - 6 20.74%
6/30/2022 210,160 (210,160) 910,501 - 23.08%
6/30/2023 204,920 (204,920) 999,81 - 8 20.50%
6/30/2024 222,640 (222,640) 1,160,57 - 8 19.18%
Notes to Schedule:

Change in Benefit Terms: None
Changes in Assumptions: Effective with the June 30, 2021, valuation date (2022 measurement date), the accounting discount rate was reduced from

7.15% to 6.90%. In determining the long-term expected rate of return, CalPERS took into account long-term market return expectations as well as the expected pension fund cash flows. Projected returns for all asset classes are estimated, combined with risk estimates, and are used to project compound (geometric) returns over the long term. The discount rate used to discount liabilities was informed by the long-term projected portfolio return. In addition, demographics assumptions and the inflation rate assumption were changed in accordance with the 2021 CalPERS Experience Study and Review of Actuarial Assumptions. There were no assumption changes in 2021. For 2020, the Plan adopted a new amortization policy effective with the 2019 actuarial valuation. The new amortization policyshortens the period over which gains and losses are amortized from 30 years to 20 years with the payments computed as a level dollar amount. In addition, the new policy does not utilize a five-year ramp-up and ramp-down on UAL bases attributable to assumption changes and non-investment gains and losses. There changes apply only to new UAL bases established on o after June 30, 2019. There were no changes in assumptions in 2019. In 2018, demographic assumptions and inflation rate were changed in accordance to the CalPERS Experience Study and Review of Actuarial Assumptions December 2017. There were no changes in the discount rate in 2019. In 2017, the accounting discount rate was reduced from 7.65 percent to 7.15 percent. In 2016, there were no changes in the discount rate. In 2015, amounts reported reflect an adjustment of the discount rate from 7.5 percent (net of administrative expense) to 7.65 percent (without a reduction for pension plan administrative expense). In 2014, amounts reported were based on the 7.5 percent discount rate.

CITY OF WOODLAKE
FOR THE YEAR ENDED JUNE 30, 2024
Schedule of Plan Contributions
Last 10 Years
211
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Property taxes 456,100 $ 488,681 $ 497,488 $ 8,807 $
Utility users tax 430,000 526,436 526,436 -
Sales taxes 775,000 685,000 684,997 (3)
Other taxes 1,870,000 1,841,782 1,854,578 12,796
Licenses and permits 170,225 295,861 295,862 1
Charges for services 1,426,575 1,663,165 1,709,865 46,700 Intergovernmental revenues 1,292,500 3,383,581 3,336,432 (47,149) Fines and forfeitures 37,000 17,250 50,066 32,816
Use of money and property 32,000 188,480 181,785 (6,695) Miscellaneous revenues 87,555 13,500 96,714 9,159
Total revenues 6,502,900 9,177,791 9,234,223 56,432

EXPENDITURES
Current:

General government 900,360 822,852 757,690 65,162
Public safety 2,274,667 2,175,828 2,163,192 12,636
Public works 305,400 381,959 333,716 48,243
Parks and recreation 396,221 609,770 581,303 28,467
Refuse services 950,631 1,101,749 1,102,205 (456)
Capital outlay:

General government 700,000 1,334,932 1,334,932 -
Public works 2,131,956 1,880,768 1,723,126 157,642
Parks and recreation 860,000 496,351 496,351 -
Public safety 50,000 266,837 266,837 -
Debt service 192,712 256,840 256,840 -
Total expenditures 8,761,947 9,327,886 9,016,192 311,694 Excess (deficiency) of revenues over expenditures (2,259,047) (150,095) 218,031 368,126

OTHER FINANCING SOURCES (USES)
Operating transfers (out) (1,265,248) (30,000) (1,275,429) (10,181) Total other financing sources (30,000) (1,265,248) (1,275,429) (10,181) Net change in fund balance $ (1,415,343) (2,289,047) $ (1,057,398) 357,945 $ Fund Balance, July 1 5,092,753
Fund Balance, June 30 $ 4,035,355
Budgeted Amounts

CITY OF WOODLAKE

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND
BALANCE - BUDGET (GAAP basis) AND ACTUAL - REQUIRED SUPPLEMENTARY INFORMATION FOR THE YEAR ENDED JUNE 30, 2024

GENERAL FUND
212
Variance with
Final Budget
Positive
Original Final Amounts (Negative)

REVENUES
Repayment of loans $ 56,000 $ 108,959 $ 108,959 $ -
Use of money and property 2,000 3,317 3,317 -
Total revenues 58,000 112,276 112,276 -

EXPENDITURES
Current:

Community development 57,683 375,959 375,959 -
Capital outlay 42,906 - 42,906 -
Total expenditures 57,683 418,865 418,865 -
Excess (deficiency) of revenues
over (under) expenditures 317 (306,589) (306,589) -

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Net change in fund balance 317 $ (306,589) $ (306,589) - $ Fund balance, July 1 425,159
Fund balance, June 30 $ 118,570
Budget Amounts

CITY OF WOODLAKE

COMMUNITY DEVELOPMENT SPECIAL REVENUE FUND

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND
FOR THE YEAR ENDED JUNE 30, 2024
BALANCE - BUDGET (GAAP basis) AND ACTUAL - REQUIRED SUPPLEMENTARY INFORMATION 213
Variance with
Final Budget
Positive
Original Final Amounts (Negative)

REVENUES
Intergovernmental revenues $ 100,000 $ 1,174,833 $ 1,166,639 $ (8,194) Total revenues 100,000 1,174,833 1,166,639 (8,194)

EXPENDITURES
Current:

Community development 100,000 195,299 195,340 (41)
Capital outlay 972,994 - 972,994 -
Total expenditures 100,000 1,168,293 1,168,334 (41)
Net change in fund balance $ - $ 6,540 (1,695) $ (8,235) Fund balance, July 1 1,645
Fund balance (deficit), June 30 $ (50)
Budget Amounts

CITY OF WOODLAKE

CDBG/HOME HOUSING SPECIAL REVENUE FUND

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND
BALANCE - BUDGET (GAAP basis) AND ACTUAL - REQUIRED SUPPLEMENTARY INFORMATION FOR THE YEAR ENDED JUNE 30, 2024
214

OTHER SUPPLEMENTAL INFORMATION
215
Landscaping
Lighting Transportation AB 3229
District Tax COPS Streets
Fund Fund Fund Fund
ASSETS
Cash and investments 103,509 $ 392,833 $ 51,570 $ - $
Receivables:

Intergovernmental 573 562,328 - 27,074
Total assets 104,082 $ 955,161 $ 51,570 $ 27,074 $

LIABILITIES AND FUND BALANCE
Liabilities:

Accounts payable and other accruals 1,191 $ 17,363 $ $ 9,934 - $ Due to other funds - - 17,140 -
Total liabilities 1,191 17,363 27,074 -
Fund balances:

Restricted 102,891 937,798 51,570 -
Total fund balances 102,891 937,798 51,570 -
Total liabilities and fund balances $ 104,082 $ 955,161 $ 51,570 $ 27,074 Special Revenue Funds

CITY OF WOODLAKE

NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2024

COMBINING BALANCE SHEET
216
Gas STP Measure R RMRA
Tax Fund Fund Fund Total
ASSETS
Cash and investments $ 356,641 $ 208,904 $ 512,131 - $ $ 1,625,588 Receivables:

Intergovernmental 18,345 173,819 - 34,680 816,819
Total assets $ 374,986 $ 208,904 $ 173,819 $ 546,811 $ 2,442,407

LIABILITIES AND FUND BALANCE
Liabilities:

Accounts payable and other accruals $ - $ 10,740 - $ $ 48,964 $ 88,192 Due to other funds - 163,079 - - 180,219
Total liabilities - 173,819 - 48,964 268,411
Fund balances:

Restricted 374,986 208,904 497,847 - 2,173,996
Total fund balances 374,986 208,904 497,847 - 2,173,996 Total liabilities and fund balances $ 374,986 $ 208,904 $ 173,819 $ 546,811 $ 2,442,407 Special Revenue Funds

CITY OF WOODLAKE

NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2024

COMBINING BALANCE SHEET
217
Landscaping
Lighting Transportation AB 3229
District Tax COPS Streets
Fund Fund Fund Fund

REVENUES
Intergovernmental revenues 74,908 $ 562,328 $ 186,159 $ 185,358 $ Use of money and property 1,033 7,719 1,016 -
Total revenues 75,941 570,047 187,175 185,358

EXPENDITURES
Current:

Public safety - - 195,693 -
Public works 35,410 183,201 - -
Capital Outlay:

Public works - 109,389 - 185,358
Total expenditures 35,410 292,590 195,693 185,358
Net change in fund balances 40,531 277,457 (8,518) -
Fund balances, July 1 62,360 660,341 60,088 -
Fund balances, June 30 102,891 $ 937,798 $ 51,570 $ - $ Special Revenue Funds

CITY OF WOODLAKE

COMBINING STATEMENT OF REVENUES, EXPENDITURES

AND CHANGES IN FUND BALANCES

NONMAJOR GOVERNMENTAL FUNDS
FOR THE YEAR ENDED JUNE 30, 2024
218
Gas STP Measure R RMRA
Tax Fund Fund Fund Total

REVENUES
Intergovernmental revenues $ 213,429 $ 346,206 - $ $ 1,767,378 198,990 $ Use of money and property 4,213 3,159 - 7,532 24,672
Total revenues 217,642 3,159 346,206 206,522 1,792,050

EXPENDITURES
Current:

Public safety - - - - 195,693
Public works - - - - 218,611
Capital Outlay:

Public works 80,816 346,206 - 238,874 960,643
Total expenditures 80,816 346,206 - 238,874 1,374,947
Net change in fund balances 136,826 3,159 (32,352) - 417,103 Fund balances, July 1 238,160 205,745 530,199 - 1,756,893 Fund balances, June 30 $ 374,986 $ 208,904 $ 497,847 - $ 2,173,996 $

AND CHANGES IN FUND BALANCES

NONMAJOR GOVERNMENTAL FUNDS
FOR THE YEAR ENDED JUNE 30, 2024
Special Revenue Funds

CITY OF WOODLAKE

COMBINING STATEMENT OF REVENUES, EXPENDITURES
219

OTHER REPORT
220
735 E. Carnegie Dr. Suite I 00
San Bernardino. CA 92408
909 889 0871 T
909 889 5361 F
ramscpa. net

ROGERS, ANDERSON , MALODY & SCOTT, LLP
CERTIFIED PUBLIC ACCOUNTANTS. SINCE 1948
STABILITY. ACCURACY. TRUST.
60 REPORT ON INTERNAL CONTROL OVER FINANCIAL

REPORTING AND ON COMPLIANCE AND OTHER MATTERS

BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED

IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
Independent Auditor’s Report
The Honorable Mayor and Members of the City Council
City of Woodlake, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of City of Woodlake (the City), as of and for the year ended June 30, 2024, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements, and have issued our report thereon dated January 30, 2025.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the City’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. 221
61 Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.

The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

San Bernardino, California
January 30, 2025
222
City of Woodlake

AGENDA ITEM V-E
March 24, 2025
Prepared by Emmanuel Llamas, City Staff
SUBJECT:

Information: Wells Tract – City Water & Sewer Services Draft Agreement BACKGROUND:

Wells Tract is a County of Tulare community which is directly to the east of the City of Woodlake city limits. The City and County of Tulare entered into an agreement for the operation, maintenance, and use of City’s water distribution facilities on April 24, 1984; and an agreement for the operation, maintenance, and use of the City Wastewater Treatment and Disposal facilities was entered into on August 22, 1989.

DISCUSSION:

City staff and County staff are working to update and consolidate the service agreements for water and sewer into one cohesive agreement. The agreement update will allow City and County staff to amend the language to reflect the joint capacity use and capacity rights of the parties in the water production and distribution and sewerage facilities serving Wells Tract.

RECOMMENDATIONS:

There is no recommendation from staff, this is an information item sharing an update with Council on the agreement between the County of Tulare and City of Woodlake regarding operation, and maintenance of water and wastewater utilities for wells tract for input on the next version of the agreement.

FISCAL IMPACT:

No impact on the General Fund. All utility services provided to Wells Tract as outlined in the agreement are paid for by the County of Tulare.

ATTACHMENTS:

1. No. 1 – Wells Tract Water and Wastewater Utilities Agreement Draft 223

AGREEMENT BETWEEN THE COUNTY OF TULARE AND CITY OF WOODLAKE REGARDING

OPERATION AND MAINTENANCE OF WATER AND WASTEWATER UTILITIES FOR WELLS TRACT THIS AGREEMENT, made and entered into this _____ of _____,2024, by and between the CITY OF WOODLAKE, a California Municipal Corpora�on, hereina�er referred to as “City” and the COUNTY OF TULARE, ac�ng for and on behalf of the Wells Tract Zone of Benefits in County Service Area No. 2, hereina�er referred to as “County.”
WHEREAS the City and the County entered into Tulare County Agreement #13361 (Water Agreement), for the opera�on, maintenance and use of the City’s Water Distribu�on Facili�es for the neighborhood of Wells Tract on April 24, 1984, as amended by the City and the County through Tulare County Agreement #13361-A on November 22, 1994; and
WHEREAS, the City and the County entered into Tulare County Agreement #15539 (Wastewater Agreement), for the opera�on, maintenance, and use of the City Wastewater Treatment and Disposal Facili�es for the neighborhood of Wells Tract on August 22, 1989, as amended by the City and County through Tulare County Agreement #15539-A on August 22, 1989 and as again amended by the City and County through Tulare County Agreement #15339-B on December 26, 1994; and WHEREAS, the City and the County have the legal right to maintain, repair and replace water produc�on, water distribu�on facili�es, and sewerage facili�es within their respec�ve jurisdic�ons, and to provide water distribu�on services and sanitary sewer collec�on services to residences, commercials and business establishments, public proper�es, and industries; and WHEREAS, the City and the County have found and determined that it is in the best interest and advantage of the City and the County to authorize and provide for expansion and improvement of their water produc�on, distribu�on facili�es, sewerage treatment, and disposal facili�es and to provide for the sale of water and collec�on of charges therefore as well as to provide for discharge of effluent into such treatment and disposal facili�es by the County and payment for and the terms and condi�on thereto, all as herein provided; and
WHEREAS, the City and the County are authorized to contract each other for the joint exercise of any common power under 37392.1 of the Government Code of the State of California; and WHEREAS, City has available to it all needed maintenance and tes�ng facili�es required for the proper opera�on of a sewage collec�on system; and
NOW, THEREFORE, IT IS AGREED:

ARTICLE I

PURPOSE AND INTENT
SECTION 1.01 – Purpose and Intent. The purpose of this Agreement is to provide for the joint capacity use and capacity rights of the par�es in the water produc�on and distribu�on and sewerage facili�es serving Wells Tract; to provide for the designa�on of the City as the en�ty responsible for the day-to-day management, opera�on, and maintenance of the water produc�on and distribu�on and 224
sewerage facili�es serving Wells Tract, and to establish an opera�ng cost basis; therefore, and to regulate the introduc�on of water and the discharge of wastewater into and from the County into and from said City system.

By the terms of this Agreement, Wells Tract will have access to the City’s municipal water system the right to discharge a fixed amount of effluent into the City collec�on system and wastewater treatment and disposal facili�es and shall have the duty to pay the agreed sums therefore. Such rights shall remain undivided and unchanged un�l altered by a future agreement between the City and Wells Tract. Each, therefore, recognizes the obliga�on to cooperate with the other to the extent necessary to operate their respec�ve systems in accordance with Water Works Standards (sec�on 64417, Chapter 15, and sec�ons 64555 through 64644, Chapter 16, Title 22, California Code of Regula�ons) and Title 27, CCR, sec�on 20005 et seq.

ARTICLE II

DEFINITIONS
SECTION 2.01-Defini�ons. For purposes of this Agreement, the following defini�ons shall apply.

1. Annual Audit. An annual report prepared on an annual basis by a Cer�fied Public Accountant under contract with the City specifically related to those revenues and expenditures appurtenant to the Regional Water and Wastewater System including produc�on storage and distribu�on facility components.

2. Average Daily Annual Flow (ADA). Year round average daily flow.

3. Average Dry Weather Flow (ADWF). The mean daily volume of wastewater during the maximum month not influenced by rainfall.

4. BOD5. Biochemical oxygen demand is determined in accordance with standard laboratory procedures as presented in the latest edi�on of “Standard Methods” and, unless otherwise noted, exerted in a period of five days at 20 degrees Celsius.

5. Capacity. Capacity refers to the collec�on, treatment, and disposal facili�es either in terms of rate of flow and pressure.

6. City. The City of Woodlake, County of Tulare, State of California.

7. Collec�on. The infrastructure and network of pipes, pumps and other components designed to gather and transport used water, sewage, or wastewater from various sources to a treatment facility.

8. Cost. An amount of money associated with a specific item or purpose. Costs may be calculated amounts (such as deprecia�on) or actual incurred or accrued expenses.

9. County. County of Tulare, on behalf of the County, Tulare County Service Area No. 2

10. Distribu�on. The transporta�on and delivery of treated water from produc�on or treatment facili�es to the end-user. This includes the network of pipes, pumps, and infrastructure used to convey water to homes, businesses, and other specific areas or community.

11. Environmental Protec�on Agency (EPA). The federal Environmental Protec�on Agency or its designated agency of jurisdic�on.

12. Infiltra�on. Water entering the sanitary sewage collec�on system through the ground.

13. Inflow. Water entering the sanitary sewage collec�on system directly from drainage sources and cooling water systems.

14. MGD. Abbrevia�on for million gallons per day.

15. Opera�on and Maintenance. The terms “maintenance” and “opera�on” as used herein shall 225
mean the repairs and upkeep necessary by ordinary use and opera�on of facili�es. Actual annual opera�onal and maintenance costs shall be defined as including all labor costs such as salaries and wages, including over�me and premium pay, health and welfare and all fringe benefits, plus all general opera�ng expenses, educa�on and travel allowances, building, grounds, and equipment maintenance, plus incidental expenses for insurance and special charges. In addi�on, such opera�on and maintenance costs shall include the pro-rata share of direct and indirect charges for overhead and administra�on represen�ng actual costs of services.

16. Peak Wet Weather Flow (PWWF). Peak rate of flow occurring during or from the effects of infiltra�on and/or inflow.

17. Produc�on. The process of extrac�ng, trea�ng, and making water suitable for consump�on.

Produc�on encompasses the en�re cycle of preparing water for drinking, ensuring it meets safety and quality requirements before reaching end-users.

18. Regional Water Systems. The City of Woodlake Regional Water Produc�on and Distribu�on Facili�es currently serving the City and Wells Tract.

19. Sewage. The waterborne wastes received from human habita�on and use of buildings for residen�al, business, ins�tu�onal and industrial purposes.

20. State Water Resources Control Board. The State Water Resources Control Board, State of California.

21. Suspended Solids (SS). Par�culate mater present in sewage and retained on a filter (nonfilterable) determined in the manner presented in the latest edi�on of “Standard Methods.”

22. Wastewater. Sewage, industrial and other wastes and waters, whether treated or untreated, discharged into or permited to enter a community sanitary sewer collec�on system.

23. Wells Tract. The community of Wells Tract, Wells Tract County Service Area No. 2, County of Tulare, State of California. Exhibit “A”

ARTICLE III

GENERAL PROVISIONS
SECTION 3.01 – Produc�on, Distribu�on and Collec�on, System – Ownership and Title. As herein before referenced, it is the intent of this Agreement the City shall remain the owner of all water produc�on facili�es associated with the Regional Water System.

The County shall own, operate, and maintain all sanitary sewage collec�on works within its jurisdic�onal boundary and those associated with the Wells Tract li� sta�on and force main. Shall the City express a desire to assume ownership of such, a separate agreement shall be entered into by the City and County to facilitate the transfer of ownership. COUNTY agrees to comply with all terms and condi�ons of this Agreement and with all applicable laws, rules and regula�ons.

SECTION 3.02 – Produc�on and Distribu�on System – Opera�on and Maintenance The City shall be responsible for opera�ng and maintaining all water produc�on and distribu�on facili�es within its jurisdic�on, as outlined in this Agreement. The City is commited to providing all necessary services for the opera�on and maintenance of the distribu�on system within Wells Tract.

The City is responsible for the opera�on and maintenance of the water produc�on and distribu�on and sewerage facili�es within its jurisdic�on to remain in compliance with applicable laws and regula�ons. The City will ensure a fair distribu�on of costs and imposi�on of condi�ons, following guidelines periodically adopted by the City.
226
SECTION 3.03 – Collec�on System – Opera�on and Maintenance. The County shall operate and maintain all sanitary sewage collec�on works within its respec�ve jurisdic�onal boundary and those associated with the Wells Tract li� sta�on and force main unless otherwise provided for herein.

The County in collec�ng, conveying, and discharging wastewater to the City Wastewater Treatment and Disposal Facili�es agrees to comply with all terms and condi�ons of this Agreement and with all applicable laws, rules, and regula�ons.

The City will perform all daily opera�on work necessary to operate and maintain Wells Tract and combined systems in conformity with the State approved opera�on orders and will record and maintain the data necessary for the Monitoring and Repor�ng Program No. 85-171, as amended. Copies shall be provided to the County monthly.

SECTION 3.04 – Treatment and Disposal Facili�es – Ownership, Title, and Opera�on and Maintenance. The City shall own, operate and maintain the City Wastewater Treatment and Disposal Facili�es in an efficient and economical manner within its financial capacity, maintain and preserve them in good repair and working order in accordance with sound engineering prac�ces. The County shall own, operate, and maintain sanitary sewage collec�on works in an efficient and economical manner within its financial capacity, maintain and preserve them in good repair and working order in accordance with Title 27, CCR, sec�on 20005 et seq.

SECTION 3.05 – Limita�ons. Nothing herein shall be deemed to have caused the County to acquire any capital or other proprietary interest in the water produc�on, distribu�on, maintenance systems, wastewater collec�on, interceptor land or treatment and disposal systems of the City, as they now exist or as herea�er enlarged or improved, any provisions herein to the contrary notwithstanding.

Nothing herein shall be deemed to have caused the City to have acquired any such interest in such property or facili�es of the County, except as otherwise herein provided.

SECTION 3.06 – No�ce to Water and Sewer System Users of Proposed Rate Increases. City will provide no�ce of all proposed increases and public hearings of proposed increases to the County with sufficient �me to no�ce the Wells Tract customers in accordance with statutory no�ce procedures.

Failure to no�fy the County for Wells Tract customers in accordance with this sec�on will provide County with the right, but not the obliga�on, to disregard any rate increased so passed without penalty un�l the increase is adopted with appropriate no�ce to Wells Tract users.

SECTION 3.07 –Applica�ons for Addi�onal Water and Sewer Capacity. Applica�ons by Wells Tract customers for addi�onal water and sewer capacity shall be made to the County Water Service will be granted in accordance with Sec�on 4.01 of this agreement. . Applica�ons for addi�onal sewer capacity by Wells Tract residents will be subject to the wastewater capacity parameters set forth in Sec�on 5.01 of this Agreement.

ARTICLE IV

REGIONAL WATER SYSTEM
SECTION 4.01 – Terms. The City agrees to provide water and deliver same to the customers of the community of Wells Tract detailed as follows:
(a) X Single family residen�al services;
(b) 0 Commercial connec�ons;
(c) 0 Industrial connec�ons; and
(d) 0 Ins�tu�onal connec�ons.
227
SECTION 4.02 – Fire Flow Capacity. The City agrees that it will make available, to its best ability, water for fire suppression purposes at the �me of maximum demand on the regional system at any hydrant located in the system of Wells Tract.

SECTION 4.03 – Water Quality. The City and the County mutually agree that the primary purpose of the Regional Water System and of this Agreement shall be to produce, treat, transport and deliver a potable water supply for drinking, household and yard irriga�on purposes. The City and the County further agrees to take such steps as are necessary to avoid the admission of a mater of kind or quality to the water supply which may damage the facili�es, their func�ons or the quality of water produced and transported to the customers of the City and the County.

The City and the County agree to certain specific limita�ons, prohibited and ac�ons as follows:
(a) To prohibit cross connec�ons and other sources of backflow contamina�on; (b) To immediately iden�fy such sources of backflow poten�al as may occur in order to allow steps to be taken to abandon same;
(c) To minimize contamina�on poten�al through the proper design, inspec�on of construc�on and tes�ng of new water produc�on, storage and distribu�on facili�es’ whether constructed by the City, the County or by others;
(d) Enactment of sufficient permit ordinances governing construc�on of residen�al, commercial and industrial water services and enforcement thereof through planned review and inspec�on; and
(e) Maintenance of a program of backflow preven�on valve inspec�on, well inspec�on and repair and replacement of defec�ve pipeline and/or services.

SECTION 4.04 – Water Ordinance. The City and the County each agree to enact and enforce a compa�ble water ordinance which shall contain specific provisions related to protec�on of water quality and conserva�on including but not limited to quality parameters related to produc�on facili�es, and the service lateral systems and standards related to backflow protec�on devices.

The City should take all steps to insure that the water supply which is delivered to the customers of Wells Tract will meet the requirements of the State Water Resources Control Board and the federal Environmental Protec�on Agency as related to the water quality standards which must be met for general mineral, trace mineral, bacteriological and organic contaminant cons�tuents.

In execu�ng this Agreement, the County agrees to allow the City, its agents, officers, and employees to enforce the City’s water conserva�on ordinances as codified in Chapter 13.12 of the Woodlake Municipal Code, and as further amended, to control unnecessary consump�on of the available potable water supplies in the City. Nothing in this Agreement shall prevent the City or the County from adop�ng more restric�ve standards from those contained in the Improvement Standards of the County of Tulare or the City of Woodlake.

SECTION 4.05 – Acquisi�on of Addi�onal Capacity. The capacity servicer provided by the City to the County shall be in accordance with those terms and condi�ons which have been established hereinbefore. Said capacity may be increased by a customer of the County through the acquisi�on of addi�onal capacity service from the City or by reques�ng the construc�on of addi�onal capacity service.

In no case shall the County be bound to par�cipa�ng in the construc�on of addi�onal capacity service without specifically reques�ng said right in accordance with the procedures contained herein. In 228
addi�on, no expenditures are to be made from funds accumulated by the County in the form of accumula�ve deprecia�on except by resolu�on of the Board of Supervisors of the County.

ARTICLE V

CITY WASTEWATER AND TREATMENT DISPOSAL FACILITIES
SECTION 5.01 – Terms. The City agrees to accept for treatment and disposal all wastewater from Wells Tract in amounts not to exceed the following capacity parameters:
(a) 0.019 MGD ADA (average daily annual flow)= 19,000 gals day (b) 0.026 MDG ADWF (maximum month) = 26,000 gals day
(c) 0.063 MDG PWWF = 63,000 gals day
(d) 46 lbs. per day (average day) BOD5 organic capacity (e) 53 lbs. per day (maximum month) BOD5 organic capacity (f) 46 lbs per day (average day) SS organic capacity
(g) 53 lbs. per day (maximum month) SS organic capacity The quan��es expressed in this paragraph are absolute maximum limits on the permissible discharges by Wells Tract into the City Wastewater Treatment and Disposal System. In cases where the expressed absolute maximums as expressed herein exceed the percentage share of Wells Tract in opera�onal maximum capacity of said system, the absolute maximums expressed herein shall not apply and the percentage share of Wells Tract in the opera�onal maximum capacity shall apply. The percentage share of Wells Tract in the opera�onal maximum capacity for the purposes of this Agreement shall be defined as “the percentage share of the total actual opera�onal capacity of the City Wastewater Treatment and Disposal System measured on the date of comple�on of all altera�ons performed to accommodate the Wells Tract discharge as compared with the other absolute maximum quan��es herein expressed.” The percentage so established expressed in quan��es shall become the measure of the County maximum discharge permited un�l the opera�onal maximum capacity is otherwise increased. When an increase in opera�onal capacity is experienced, the percentage share of the whole atributable to the County shall increase un�l the expressed maximum quan��es are reached.

In the event that the County exceeds any of the criteria of its capacity service quan��es or takes steps which could cause it to exceed its capacity service without acquiring or providing, in advance, addi�onal capacity, sa�sfactory to the City, the City shall no�fy the County of such a breach thereof and if deemed reasonably necessary by the City, the City may file for necessary injunc�ons or restraining orders to obtain compliance by the County with this Agreement.

The par�es agree that this paragraph sets forth the maximum quan��es that the City will treat and dispose of through the City Wastewater Treatment and Disposal Facili�es in accordance with the terms of this Agreement provided that the amount specified does not exceed the Wells Tract percentage share of the opera�onal maximum capacity a�er the altera�ons are completed which are required for acceptance of the County discharge
SECTION 5.02 – Treatment Plant. The City Wastewater Treatment and Disposal Facili�es are located on the property described in Exhibit “B”, atached hereto and consist of all facili�es necessary for handling, pumping and treatment of raw sewage influent and disposal of treated wastewater effluent.

SECTION 5.03 – Measuring Device. The City shall manage and maintain all measuring instruments s�pulated in this Agreement. The County shall install a measuring device on its interceptor 229
sewer, capable of indica�ng, totalizing, and recording flow, and telemetering the data to a remote loca�on. The County retains ownership of said measuring device and shall bear all costs incurred by the City. . The County acknowledges that the provided equipment must be compa�ble with other Cityinstalled systems. The City will systema�cally record and preserve the gallonage flow from the County. In the event of the City's judgment of the measuring device's unreliability, daily determina�ons will be made using the most reliable methods available.

SECTION 5.04 – Limita�ons on Volume and Characteris�cs of Wastewater. The City and County mutually agree that the primary purpose of the City Wastewater Treatment and Disposal Facili�es and of this Agreement shall be to treat, dispose of and/or reclaim sanitary sewage and wastewater arising from domes�c and related water uses, that the admission of surface water, or groundwater, and of wastewater from commercial and industrial processes to the sanitary sewage collec�on systems shall be subject to limita�ons set forth in this Agreement and that the admission of mater of a kind or quality which may damage the City Wastewater Treatment and Disposal Facili�es, their func�ons, or the quality of the effluent produced by the treatment facili�es or reclaimed products shall be prohibited.

ARTICLE VI

ADMINISTRATION, OPERATION AND MAINTENANCE
SECTION 6.01 – Water Produc�on, Storage, Distribu�on, and Sewer Treatment and Disposal Facili�es. The City will operate and maintain the water produc�on, storage and distribu�on facili�es in accordance with provisions of this Agreement, in addi�on to opera�ng and maintaining the City Wastewater Treatment and Disposal Facili�es. The customers of the County shall, based upon a billing period established by the City and further based on total costs as established by the City, receive and pay bills necessary to operate and maintain the Regional Water Systems. As for the City Wastewater Treatment and Disposal Facili�es, the City shall annually establish the monthly service cost, which shall represent each user’s share of the County’s propor�onal share of the total expense incurred by the City in the opera�on and maintenance of the City Wastewater Treatment and Disposal Facili�es. The City shall bill the County for all services provided to the County customers. All billing to County customers shall be sent and collected directly by the County.

The City recognizes the right of the County to provide for the collec�on of such funds as are deemed necessary for the re�rement of debt obliga�on, administra�on in excess of that provided by the City and for addi�onal funds for system replacement following such procedures as may be deemed appropriate by the County.

SECTION 6.02 – Wastewater Capital Reserve Fund. The City and the County shall each incorporate into their respec�ve rate structures, appropriate provisions for deprecia�on as required by Federal and State Revenue Program Guidelines or as required by the City. The charges by the City to the County shall include each en�ty’s pro-rata share of the City Wastewater Treatment and Disposal Facili�es and the City shall accumulate and u�lize such funds in accordance with the aforemen�oned Guidelines.

Funds accumulated by the County in its Wastewater Capital Reserve Fund shall be retained by the County un�l such �me as these funds may be required for collec�on system replacement and/or major repair.

SECTION 6.03 – Wells Tract Collec�on and Pumping Facili�es. Normal opera�onal and maintenance work and tes�ng will be paid for by the County at the employee labor and overhead expense rates and contract rates as established from �me to �me by the City Council by Resolu�on.

SECTION 6.04 – Major Repairs and Capital Improvement Expenses. The County shall pay its prorata share of major repairs and capital improvement expenses based upon the share of the opera�onal 230
capacity of the City’s Water Distribu�on, Wastewater Treatment and Disposal Plant. The County shall also pay for the major repairs on that por�on of the water distribu�on system located within boundaries of the County. The events which are classified as such shall be included in the preliminary budget as prepared by the City and sufficient advance no�ce shall be provided by the City to the County in order that the County may be allowed a proper lead �me to include said cost item in its budget (to be not less than six (6) months). Where such expenses may be defrayed from accumulated deprecia�on funds collected pursuant to Sec�on 6.02, the City shall provide thirty (30) days’ no�ce to the County of its intent related to such work.

SECTION 6.05 – Payment for Services and Delinquencies. The County will pay the City for all water service and wastewater treatment capacity provided by this Agreement. The County hereby grants permission to the City to extend the City’s shutoff rules and regula�ons related to delinquent payments to those connec�ons within the Wells Tract.

ARTICLE VII

MISCELLANEOUS
SECTION 7.01 – Accoun�ng Procedures. Pursuant to the provisions of the applicable sec�ons of the Government Code of the State of California, the City shall cause proper books and records to be kept which shall be consistent with the general principles as promulgated by The American Ins�tute of Cer�fied Public Accountants (AICPA) and shall comply with the requirements of the Safe Drinking Water program of the State of California and with Federal and State Clean Water Grant Program Regula�ons.

Said books and records shall, upon writen request, be subject to inspec�on by any duly authorized representa�ve of the County.

The City shall make an annual report of system opera�ons and of all receipts and disbursements collected or made on behalf of the County and shall furnish two (2) copies of same to the County. Said books and records shall be audited annually in accordance with the AICPA audit guidelines by an independent cer�fied public accountant acceptable to both par�es. Two (2) copies of the report of said accountant shall be forwarded to the County. The expense of said audit and report and all bookkeeping and accoun�ng costs shall be treated as a cost of the Regional Water System and the City Wastewater Treatment and Disposal Facili�es.

The County or its duly authorized representa�ve shall be allowed to inspect all or any por�on of the Regional Water System or the City Wastewater Treatment and Disposal Facili�es upon reasonable no�ce to the City. Such an inspec�on may include all opera�ng and financial records of the facili�es if the County so requires. The City shall be allowed to inspect all, or any por�on of, the County’s records upon the same basis.

SECTION 7.02 – Insurance. The City shall, at all �mes, maintain with responsible insurers such insurance against loss or damage to the Regional Water System and the City Wastewater Treatment and Disposal Facili�es as is customarily maintained with respect with works and property of like character.

The City shall also maintain responsible insurers, workers compensa�on insurance and insurance against public liability and property damage. The premiums on all such insurance shall be part of the overall opera�on and maintenance expense.

Such insurance shall name as addi�onal insureds the Wells Tract County Service Area No. 2, its officers, agents or assigns and a cer�ficate shall be supplied indica�ng the above and the provision of a thirty (30) day cancella�on no�ce clause.
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SECTION 7.03 – Limita�ons on Liability. The County shall not be liable at any �me for any loss, damage or injury to property or person whosoever, or liable for any fines or puni�ve ac�ons that may be imposed arriving out of any acts or omissions of the City arising out of their management, opera�on and maintenance of the Regional Water Facili�es and City Wastewater Treatment and Disposal Facili�es, the City sewage collec�on system and the ac�vi�es performed under this Agreement. Notwithstanding anything to the contrary in this Agreement and irrespec�ve of any insurance carried by the City for the benefit of the County, the City agrees to protect, indemnify and hold the County safe and harmless from any and all damages or liabili�es of whatsoever nature arising under the terms of this Agreement or arising out of or in connec�on with the ownership, opera�on, management and maintenance of the Regional Water System and the City Wastewater Treatment and Disposal Facili�es.

The City shall not be liable at any �me for any loss, damage or injury to property or person whomsoever or to any fines or puni�ve ac�ons at any �me occasioned by or arising out of any acts or omissions of the County in the distribu�on of water to the individual customers of the County or any of the appurtenances of the Regional Water System or the City Wastewater Treatment and Disposal Facili�es which may, from �me-to-�me, come under the jurisdic�on of the County. Notwithstanding anything to the contrary in this Agreement and irrespec�ve of any insurance carried by the County for the benefit of the City, the County agrees to protect, indemnify and hold the City harmless from any and all damages and liabili�es of whatsoever nature arising under the terms of this Agreement or arising out of or in connec�on with the distribu�on of water from the Regional Water System or related to the sewage collec�on system operated for and on behalf of the County.

SECTION 7.04 – No�ces. Except as may be otherwise specifically provided herein, no�ces required or permited to be given under this Agreement shall be in wri�ng and shall be served personally or by mail on the Resource Management Agency Director or the Chief Administra�ve Officer of the County and on the City Administrator, depending to whom the no�ce is directed.

SECTION 7.05 – En�re Agreement. This document represents the en�re Agreement between the par�es.

SECTION 7.06 – Term. This Agreement shall begin on the date first writen above and shall con�nue for a period of not less than ten (10) years and shall only be terminated otherwise with the express writen consent of both par�es. This Agreement may be amended or supplemented by Agreement in wri�ng and executed by the respec�ve officers of the par�es hereto as authorized by resolu�on of the Legisla�ve bodies of the respec�ve par�es hereto.

IN WITNESS WHEREOF, the par�es have caused these presents to be executed by their respec�ve officers thereunto authorized by resolu�on of their respec�ve legisla�ve bodies, the day and year first above writen.
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CITY OF WOODLAKE
By:

Mayor
By:

Clerk

COUNY OF TULARE
ac�ng for and on behalf of WELLS TRACT
COUNTY SERVICE AREA NO. 2
By:

Chairman
By:

Clerk
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Woodlake City CouncilMarch 24, 2025

Woodlake City Council
March 24, 2025