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Agenda packet

Woodlake City Council
June 9, 2025

Document
Agenda packet
Meeting
June 9, 2025
Body
Woodlake City Council
Pages
11
Original file
15.0 MB
Text extracted from the city's file for reading and search. Open the original on drive.usercontent.google.com. That file is the official record.

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: June 9, 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-E) A. Action: Approval of Minutes of the regular meeting held on May 27, 2025 (Pages 1-34)
B. Action: Approval of Warrants (Pages 35-53)
C. Action: Adoption of Resolution: Approval of the May 2025 Monthly Report of Investments (Pages 54-56)
D. Action: Adoption of Resolution: Approve the Agreement Between the County of Tulare and the City of Woodlake for the Sheriff’s Work Alternative Program (Pages 57-70)
E. Action: Adoption of Resolution: Approval of the Agreement Between the County of Tulare and the City of Woodlake for 24 Hour Emergency Dispatch and Communication Services and Authorize the City Administrator to Execute the Agreement (Pages 71-82)
V. ACTION/DISCUSSION ITEM
A. Information: Review the Current Refuse Rates for the City of Woodlake and Surrounding Areas (Pages 83-84)
B. Action: Adoption of Resolution: Approval of the City of Woodlake Declaring Lakeview Estates as Surplus Property to Dispose of the Property for Affordable Housing Development – PUBLIC HEARING (Pages 85-89)
C. Action: Adoption of Resolution: : Approval of the City Engineer’s Report for the Parkwood, Gentle Hills Estates, Olive Estates, Castle Rock Phase III, Hillside Estates and Greenwood Phase I & II, and Kaweah View Homes Landscape and Lighting Districts (Pages 90-201)
D. Action: Adoption of Resolution: Approval of the Landscape and Lighting Assessments for Parkwood, Gentle Hills Estates, Olive Estates, Castle Rock, Olive Vista, Castle Rock Phase II, Valencia Heights, Castle Rock Phase III, Hillside Estates, Greenwood Phase I & II, and Kaweah View Homes Landscape and Lighting Districts – PUBLIC HEARING (Pages 202-214)
E. Action: Adoption of Resolution: Approval of the City of Woodlake’s Accounting Policies Manual (Pages 215-296)
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, June 23, 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 May 27, 2025
PRESENT: Mendoza, Valero, Martinez, Ortiz & Wallace
VIA ZOOM:

PRESENT: Zamora, Marquez, Llamas & Zacarias
ABSENT:

FLAG SALUTE
PUBLIC COMMENT:

Daniel Sepulveda, 1849 S. Redwood, Visalia – Mr. Sepulveda, representative for 21st District, Congressman Jim Costa, reported they have a new office in Visalia to offer varies services for constituents. Their office is located at 425 E. Oak St., Suite 202, Visalia. Their office number is 559-749-9330.

Rudy Garcia, 154 S. Pepper, Woodlake – Mr. Garcia presented council members and staff an entry voucher to their annual Berry Tasting event on June 7th from 8 am to noon. All our welcome and event is open to the public.

IV. CONSENT CALENDAR –ACTION AND INFORMATION ITEMS
Request Approval of the Consent Calendar Action Items (IV A-E) A. Action: Approval of Minutes of the regular meeting held on April 28, 2025 B. Action: Approval of Warrants

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

V. ACTION/DISCUSSION ITEMS
A. Information: Recognition of City Staff and Woodlake High School Students and Staff The Woodlake City Council takes pleasure in recognizing city employees for their years of service. Also, the Woodlake City Council would like to recognize students for academic, athletic and humanitarian achievements.

City Employee, Rachel Lira, was recognized for 25 years of service with the City of Woodlake.

Students, Luis Jimenez Trujillo, Guillermo Rosales and Jose Tadeo were recognized for saving a student’s life. School staff, Victor DeLaCruz and Stephanie Hayes were also recognized for saving the student’s llife.

Student Representatives, Emilia Valero and Anna Villavicencio were recognized for their amazing job of providing detailed presentations to council and the public at every city council meeting.

B. Information: City of Woodlake Capital Project Updates Community Development Director Llamas reported the following: 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.

C. Information: Presentation and Planning Session for the City of Woodlake’s Fiscal Year 2025/2026 Draft Budget
Community Development Director Llamas reported the following: Annually, City staff submit to the 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 1 to propose necessary expenditures and the means of funding them for the upcoming fiscal year. Time is also dedicated to looking at the future needs of the City and preparing for projects that may be needed in the future years. The current budget will be in place from July 1, 2025, to June 30, 2026.

The City of Woodlake, like many other governmental agencies, has needed to adapt to current economic conditions and revenue streams. The City has taken a conservative approach during its budget process, while keeping in mind the wellbeing of its citizens and its employees.

For Fiscal Year 2025/2026 City staff are presenting a DRAFT balanced budget that allows for adequate services to be provided for its citizens. Some of the major highlights will be the continued expansion of Parks and Recreation, the construction of the Clean California Garden Project, Woodlake Citywide Sewer Project, the construction of the Woodlake Civic Center, the construction of Antelope Creek Park and new housing developments, street projects and the continued development of the Industrial Park.

VI. OTHER BUSINESS
A. Information: Items from Staff
City Clerk Zacarias – Reported Community Services Director Reynolds, was not able to attend the council meeting because she is closing out baseball/softball season and was collecting equipment and handing out medals. CSD Reynolds did leave a flyer with information about events.

Community Development Director Llamas – Reported the housing element is going well. The Tour of Woodlake event was well attended.

Attorney Zamora – Thanked the student representatives for their reporting on high school events. Their reports were always very informative.

Police Chief Marquez – Reported the student representatives have done a great job reporting high school events. The police department is preparing for the upcoming graduations and July 3rd event, so that both will be successful events.

Student Representatives Villavicienco –Reported updates on school events B. information from Council
Councilmember Martinez – Reported the high school band held a concert and have performed well.

Councilmember Wallace – Thanked the student representatives for the great job in creating and maintaining their Instagram page.

Mayor Mendoza – Reported he attended a meeting in Washington, D.C. Also, the Tour of Woodlake was a successful event and the TKHCC Ambassador lunch held in Woodlake was attended by 37 members and was a great event.

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.
2 “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, June 9, 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 7:45 pm
Submitted by,
Irene Zacarias
City Clerk
3 City of Woodlake Capital Project Updates
May 27, 2025
4 Citywide Sewer
Project(2025)
Items left to complete the
project:

Structures and equipment at
WWTP to accept new main line.

Connection of 15” and 10 “ that
go under the Wutchumna Ditch.
5 Citywide Sewer
Project(2025)
New main line connections at
Ropes Ave. and Valencia Blvd,
Palm St. and Naranjo Blvd and
Palm St. and Bravo Ave.

Mulberry St. and Wutchumna
Ave. manhole and mainline
realignment.
6 Citywide Sewer
Project(2025)
Paving of areas that were
disturbed during construction
Project to be completed by
August 2025.
7 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 October 2025.
8 Naranjo Boulevard
Clean CA Project
(2025)
ADA and pedestrian
improvements adjacent to the
Woodlake Fire District.

The improvements will
connect the District to the
downtown, park and garden.
9 Naranjo Boulevard
Clean CA Project
(2025)
Storm drain on the south side of the
park will allow for a future
connection for Olive Ln. to the City's
stormwater system.

The south side of the park will also
be improved and elevated to
prevent future flooding.
10 Naranjo Boulevard
Clean CA Project
(2025)
The three 24“ culverts will move
water from the City park and Olive
Ln. to the 60” line under the garden.

Connections points will also be
made with street improvements to
alleviate flooding on Naranjo Blvd.
11 Naranjo Boulevard
Clean CA Project
(2025)
The 24” culverts will connect in
junction boxes on each side of
Naranjo Blvd. and feed into the
City’s stormwater main 60” line.

The high-water table and utilities
have created some complexities
with the project.
12 Naranjo Boulevard
Clean CA Project
(2025)
City staff continues to work through
uncertainties as the project moves
along.

Staff is working with Caltrans staff to
get a funding extension for the
project. The current funding
deadline is June 30, 2025.
13 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 100 percent.

Project to be bid in fall of 2025.
14 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 August of 2025.
15 Antelope Creek
Park (2025)
Project design is at 90 percent.

Project to be bid in fall of 2025.

The current park cost estimate is
over 20 million dollars. City staff has
been working on ways to bring the
budget down to the original budget
of 12 million dollars.
16 Antelope Creek
Park (2025)
City staff recommends the following
changes to bring the project back
within budget:

Minimizing the number of arbors
and the pavilion that can later be
installed by City staff.
17 Antelope Creek
Park (2025)
Minimizing the number of shade
structures within the pickleball
courts and dog park.
18 Antelope Creek
Park (2025)
Minimizing the amount of workout
equipment and areas throughout
the park.
19 Antelope Creek
Park (2025)
Minimizing the size of the joint
restrooms, storage and concession
stand.
20 Antelope Creek
Park (2025)
Reducing the planting density in the
demonstration gardens.

Reducing the amount of educational
signage.
21 Antelope Creek
Park (2025)
Reducing the size of the skate area
and pump track.
22 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.
23 Ropes Stormwater
Basin (2025/2026)
The 20 acre basin is fully designed.

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

The City is looking at funding
options for the construction of the
project.
24 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.
25 WUSD

UPDATES
26 WVMS
Safety Initiatives: WVMS collaborated with the
Woodlake Police Department and SRO Mendez to
conduct K-9 searches, reinforcing our commitment
to a secure learning environment.

AVID Program Recruitment: Our AVID team visited
Castle Rock Elementary School to interview
prospective students for the upcoming academic
year. The 5th-grade candidates showcased
remarkable confidence and readiness.

CAASPP Testing: Students in grades 6 through 8
participated in the CAASPP English Language Arts
and Math tests. They commend their students for
their focus and resilience during this period!
Choir Concert: Tuesday, May 13th at 6:30 PM
Band Concert: Thursday, May 15th at 6:30 PM
Open House: Thursday, May 22nd from 5:00
to 6:00 PM
8th Grade Promotion Ceremony:Thursday,
June 5th at 8:00 PM in the Woodlake High
School Stadium
27 CLUBS
The SAVE Club put on little activity for teacher appreciation week! You made a card for a teacher and got some popcorn!
Some Woodlake students, Aaliyah Renteria and Mia Sanchez are starting a Fellowship of Christian Athlete Club!
FFA held their spring award banquet where we awarded over 100 students for leadership awards! We also elected and installed next years officers.

Noemi Ortiz, President. Isabel Correa, Vice President, Diana Mendez, Secretary. Lance Davis, Treasuer. Karlie Dwight, Reporter. Kimberly Cisneros-Hart, Sentiel.
28 Varsity Baseball JV Baseball
Baseball
Won against Fresno Christian,
Granite Hills, Lindsay, &
Strathmore
Lost against Dinbua and Corcoran
Tied with Farmersville
Made it into the playoffs!
Unfortunately lost first round
against California City, 0-4
Won against Granite Hills, Strathmore &
Farmersville
Lost against Lindsay & Dinbua
Finished with 4-3 for league!
29 Varsity finished 1 in league st
Beat Porterville, Justin Garza, and
Golden West in Division 3 Central
Section playoffs
Their valley championship game will be
this Thursday, May 29 at 7:00 pm at
Fresno State
th
JV finished their season strong as well
Softball
30 Division 4 Central Section
Championships
Central Section Masters
Track
Noah Gomez and Anna Villavicencio
qualified for the meet at Buchanan High
School where they ran the 200 and
3200
Almost 15 athletes from Woodlake
qualified and competed
Aaron Medina took 6 in the 100 th
Noah Gomez took 3 in the 200 and
400
rd
Gracelyn Castillo took 5 in the 200 th
Lilli Mathiesen took 7 in the 100
hurdles
th
Audrey Das took 8 in the triple jump th
Anna Villavicencio took 1 in the two
mile
st
31 WHS Foundation Scholarship Night
65 deserving students earned scholarships!
They gave out over $293,000 this year!!
32 THANK

YOU FOR

A GREAT
DAY!
33 W |!UIGI(ilINRTGIP
wo6'b[rxE

PARKS & REC
Hi all! Sorry I will miss you tonight-l'm out at the baseball/softball fields passing out team medals & collecting equipment each night this week. I know there are a lot of presentations today, so I iust wanted to provide you with a quick re-cap of recent Parks & Rec events: W ?aaay n 1pa { v\t qfudrtt @$ &nel
r lV00lil,ilffl flf,0HDlGf, I0G0 lmGAf,0flifYtilltflE*

WESTERN WEEK
Western Week events seemed to go smoothly again this year. The Downtown Banners got good feedback and were very popular on social media. There were 30 orders of online 'Woodlake Western' merchandise between the announcement & Rodeo Weekend, so we were happy with that as we[], R.O.A.R. BLUEBERRY PICKING EVENT
We had our biggest ROAR event EVER on Mon, May 19th at Big L Ranch! 65 registered participants brought out -170 total people to this event for blueberry picking, dessert, and enjoying the Ranch.

We also had the most diverse group with attendees from
- Woodlake
- Visalia
- Exeter
- Kingsburg
- Lemon Cove
- Orosi
- Porterville
- Tulare
- Lemoore
- Dinuba
BASEBALL/SOTTERLL SEASON WRAP.UP
On Sunday we had a good group from our League attend the Rawhide Game & they participated in a pre-game parade on the field, and ceremonial lst pitch.

This week is the final week of games. 476 total participants, 44 teams, 250 games during the seasonl
We did have 2 baseball teams form that will continue to play in tournaments throughout the Summer & Fall in the 10U and 13U age groups. Their first tournament will be this coming weekend, here in Woodlake, t
.Goll
34 PAYROtt
city os/30/2o2s
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DISBURSMENTS / WARRANTS
s/29/2o2s s456,900.13
WIRES

PAYROLL TAX WIRE
City of Woodlake
Summary of Disbursments and Payroll
City Council Meeting June 9, 2025
579,L59.44
s7,914.96
CITY
FIRE
Total Disbursments s466,900.13
s 16,039.6s
5 2,9OL.22
City Administrator, Ramon Lara
USDA - Water Loan
USDA - Sewer Loan
USDA - Airport Loan
USDA - Fire Truck Loan
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 ofWoodlake on the gth day ofJune 2025
by the following vote:

Mayor, Rudy Mendoza
Gross s87,074.40
TotalWire Amount Sent Out
Amount to be Approved s
City Clerk, lrene Zacarias
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06 PAGE 4
Paymate
pERroD 3 DATTNG 5/1,L/2025- 5/24/zozs cHECK DATE 5/30/202s

NON-NEGOTIABLE CHECKS
7 ,
gL4 .96

0.00 HOME
TOTALS
*D]RECT DEPOSIT
*VENDOR DIR DEP
WORKED
TOTALS
WORKED
D]R DEP

GRAND TOTALS

NEGOTIABLE

OTHER CHECKS
CHECKS

0.00 0.00

0.00 0.00
COUNTS
*EMPLOYEE CHECKS
*VENDOR CHECKS
*BANK CHECKS
**TOTAL NEGOTIABLE CHECKS
*MANUAL CHECKS
*CANCELLED CHECKS

0.00 ***GRAtdD TOTAL
0 0
o
U

0.00 0.00
tt
U
STUBS
STUBS
4 0
4 0
U
0 4
n
4 0
7, 9I4.96 **TOTAL NON-NEGOTIABLE CHECKS
NEGoTTABLE cnscrs/NoN-NEGoTTABLE cHECKS
O. OO *EMPLOYEE CHECKS
O. OO *VENDOR CHECKS
O. OO *BANK CHECKS
7,91"4.96 *DIRECT DEPOSIT STUBS
O. OO *VENDOR DIR DEP STUBS
7,9I4.96 ***TOTAL NEGOTIABLE & NON-NEGOT

0.00 1 ,9r4 .96
*OTHER CHECKS ***TOTAL NEG, NON-NEG, OTHER CHECKS
TOTAL SEQ 1 FEMALES U
40 rRoLL. . .

ICK FORM
CHECK
NUMBER
F-B]WEEKLY

CHECK REGISTER
...F
STUB
RUN- 05/28/2025 1s
PR3 1IR-VL .24
CODE
CHECK
e E-a\

01.06 PAGE 1
Paymate
1 STUB ONLY
1 STUB ONLY
1 STUB ONLY
1 STUB ONLY
pERToD 3 DATING 5/LL/2025- 5/24/2025 CHECK DATE 5/30/zozs

DIRECT DEPOSIT IS TURNED ON
CHECK
AMOT]NT
r ,405 .64
1,689.62
2,986.25
1,833.45

EMPLOYEE/EANT/VSNDOR
NA]VIE
L4369'7
]-43698
L43699
L437 00

TOTALS FOR CHECK FORM
NEGOT]ABLE CHECKS

0.00 0.00

0.00 0.00
STUB
*EMPLOYEE CHECKS
*VENDOR CHECKS
*BANK CHECKS
**TOTAL NEGOT]ABLE CHECKS
4052
4042
4 018
4022

COUNT S
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
'7 ,9r4 .96

0.00 *D]RECT
*VENDOR
DEPOS]T

DIR DEP
STUBS
STUBS
4 0
41 ACS FINANCTAL SYSTEM 05/29/2025 r-6:

BANK VENDORBANK BANK OF THE S]ERRA
Check Register
CHECK#

CITY OF WOODLAKE
GL54OR-VO8 .22 PAGE ].

DATE AMOIINT
002303
002033
00426400L264
002303
0021-99
o0],2L2
0 018 010 019130 01731002421000351
001980001089002429ooo372000733000646
.50503
002047002257000898000025
000252002428000497
ADVENTfST HEALTH PHY NET

OMNI FAMILY HEALTH

FAMILY HEALTH CARE NETWO

FAMILY HEALTH CARE NETWO
ADVENTIST HEALTH PHY NETACTIVE 911 INC
AT&T AT&T (NEV{)AUTOZONE STORE 4485
BAUER COMPRESSOR ]NC. BIG L RANCH

BSK ASSOCIATESBUTTONWILLOW WAREHOUSE C
CA TURF EOU]PMENT & SUPPCENTRAL CALIFORNIA POWERCHICAGO T]TLE COMPANY CRUZ-TA WELDING SHOP

DEARBORN NATIONAL LIFE I
DEITZlRAYMOND
FAfLSAFE TESTING LLCFLOCK GROUP INC

FOOTHILLS SUN-GAZETTE/TH
GAS COMPANY/THEG]ANT AUTO GROUP GREEN HILLS NURSERY INCHAAKER EQUIPMENT COMPANYIIAMNER .JEWELL ASSOC]ATES HIGH SfERRA AG ]NC HPS WEST INC

IBARRA SR/FELIPEINTERWEST CONSULTING GRO

KAWEAH WATER FOUNDATION

LAWRENCE TRACTOR COMPANYLEMONCOVE GRANITE LLC

MAGNETAR US INC

MAVERICK DATA SYSTEMS
PACE SUPPLY CORPPEREZ /JACQUELINE PORTERVILLE ASPHALTPRINCIPAL LfFE TNSURANCESTERRA CONSTRUCTION &SOUTHERN CALfF EDTSON COSTANTEC CONSULTING SERVI TULARE COUNTY JAILTULARE COUNTY TREASURERVALERO BROS.

VESTIS
WILLITTS EQUIPMENT CO.,
1-50721s073
768s81 68591 68601 686r1 6862
7 6863
1575l_5
t_5 r67
110
307
1, 05340
r_5069 1507015071
1 68641 68657 68667 6867
00 00
25 56096013
0007L9
5000
95 00
0000
9'1
o46'70008
006b
31-28
14 qq?
1,300 1,008 649
424
6,357 158
LZ3
358
50 736
7681L1 687216873'7 68'7 41681516816
'7 687 7168787681976BBO7 68BT
1 6893
1 68941 68957 6896
'7 6897
7 6898
7 68997 6900
05/27/25
o5/21 /2505 /2'7 /25o5'/ 21'/ 25
05/27 /25 05/2e/25 o5/2e/25 05/29/2s os/29/25 o5/29/25
o5'/ 2e'/ 25 05/29/25 os/29/25 05/2e/25 05/2e/2s 0s/29/25 05/29/25 o5/29/25 o5'/ 29 / 25 05/2e/25 05/29/25o5 /29 /25 o5/29/25o5'/ 29 / 2s o5/2e/25 05 /29 /25 05/2e/25 05/29/25 o5/2e/2s o5/29/25 o5/29/25 05/29/25 05/2e/25 05/2e/25 05/2e/25 05/2e/2s 05/29/25 o5'/ 29'/ 25
o5'/ 2e'/ 25 05/29/2s 05/29/25 os/2e/25 o5/29/25o5'/ 2e'/ 25 05/2e/25 05/29/25 05/2e/2s 05/29/25 000000
988794
81 46
0033
00008600
7 6868
7 58697 68'7 0
00207 6
001382
000381001832002243002055 . s0504001970001958002355
0000240 0114 5
0 01194000804
000072
002401
000897
26 ,500 L ,920 L26
47'l
763
408
117
1, 110
L0 ,643 600 ttL
6, 000
623
435
L ,21-32 ,650 457
r_00 431
3 ,620 3L9 ,314 1 aa53,130
94 2 ,3L330
12r
618
6075
001339
o0L923
o02236
002255
001687
'7 68827 6883
7 6884768857 68861 6887768881 6889
7 6890
7 689L7 6892
8810
94 58
00 1,434
42 ACS F]NANCIAL SYSTEM 05/29/2025 L6:

BANK VENDOR

BANK BANK OF THE SIERRA
OOO946 WOODLAKE INSURANCE

BANK OF THE SIERRA
Check Register
CHECK#

CITY OF WOODLAKE
GL54OR-VOB.22 PAGE 2

DATE AMOUNT
'7690t 05/29/25 530.00
466,900.13
43 ACS FTNANCIAL SYSTEM 05/29/2025 16:

BANK VENDOR
REPORT TOTALS:

Check Reglster
CHECK#
RECORDS PRINTED 000208
CTTY
GL540R-V08.22
DATE

OF WOODLAKE
PAGE

AIVIOUNT
466,900.13
3 44
ACS FINANCIAL SYSTEM 05/29/2025 L6:L2:34

VENDOR NAME
DESCRIPTlON
ACTIVE 911 INC
SUBSCRIPTION RNWL 5/25

ADVENTIST HEALTH PHY
PHYSIC]AN VIS PHYSICIAN VIS

PHYSICIAN VIS
Schedule of Bi11s

AMOUNT ACCOUNT NAME FUND & ACCOUNT
.J,TO.25 CONTRACTURAL SERVICES 004.04]-4.060.028
CLAIM INVO]CE
6L7357

CITY OF WOODLAKE
GL54OR_VOB.22 PAGE 1
PO# F/P ID LINE
706 00046
NET /25 '/.25
/25 /2s /25 / 2a '/25
/25 /2s /25 '/ 2s '/ 25 '/ 25 '/ 2s '/25
/25
/2s
ITIT1TTTITITITITIT]TITITITITITfTIT
050505050505
0505050505050505
050505
o4
98 35
l_31l0403 0404 0405 0415 04l-6 0 418 0 421- 0422 046r 0462 0463 0429 0406 0460 o412
044r
0s0050050050050050
0500s0
008008008008
008008008008008008008008008
008008

0.04u . z.z

4.Zb
C NAl_.81_
6 .99 3.80

9.80 2 .40

1.85 9.79

56.20 44 .40
060o12
04l001
00r00r001001
'735
73s735135735 '735735
735135135135735135135
00001
0000100001000010000100005000050000s
0000s0000s0000s00005000050000500005
00005000050000500005000050000s0000s
0 0000000053
0l_0
3851
0500s0050

HEALTHHEALTH

HEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTH

HEALTHHEAI,THHEALTHHEALTHHEALTHHEALTHHEALTH

HEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEAI,TH
HEALTH
HEALTH

HEALTHHEALTHHEALTHHEALTHHEALTHHEALTH
HEALTH
*VENDOR

INSURANCETNSURANCEINSURANCE

INSURANCEINSURANCEINSURANCEINSURANCEINSURANCEINSURANCEINSURANCEINSURANCEINSURANCE

INSURANCEINSURANCEINSURANCEINSURANCEINSURANCEINSURANCE
INSURANCEINSURANCEINSURANCElNSURANCETNSURANCEINSURANCETNSURANCEINSURANCE]NSURANCE INSURANCE]NSURANCETNSURANCEINSURANCE]NSURANCEINSURANCEfNSURANCE TOTAL
0000100001-00001
0000r00001_
050050050
050
050
0500500500500s0050050
050
0402
0403
0404
04050 4150 41-60 418
042L
o422
0010 01_00100i,0 01-001001
00106r_ uhz063029001
0010 01-0 01_062063
0010 01_001
735735
735135135735735 '735
t35
735135
135
735735735135735735135 '735
.008.008.008
.008.008.008.008.008.008.008.008
.008.008.008.008
PHYSICfANPHYSICfANPHYSICIANPHYSICIANPHYSIC]AN PHYSICIAN PHYSTC]AN PHYSICfANPHYSICIANPHYSICTANPHYSICIANPHYSICIANPHYSICIANPHYSICIANSURGEON 05SURGEON 05SURGEON 05 SURGEON 05
SURGEON O5SURGEON O5SURGEON O5SURGEON O5SURGEON 05SURGEON 05SURGEON 05 SURGEON 05SURGEON 05SURGEON O5SURGEON 05SURGEON O5SURGEON O5 VfSVISVISVISVISVISVTSVIS
VISVISVISVISVISVIS/2s '/ 2s
/,??
/25 /)q ,/;;'/)tr,'/,7'/25 /25 '/,?7
/.25/25 /2s
1-6bz34
B8 2I1-6
87 .9620.38.96 .2r
.55.55.56.56
3 1-2
L001
L82
65 4040
6530
0101
0101
00 00
0000100001000010000r_ 000010000100001
0s00s0050050
4/20- 5/re/25 4/20-5/19/25 4/20-5/1-9/2s 4/20-s/re/2s 4/20-5/19/25 4/20-s/1-9/25 4/20-5/re/25 4/20-5/19/2s 98 603003
48 5t00
051o62063
o29
001060
072
04], 001
o461-o462
o463
o429
0406
04600472
044L0402
050050050050050050
008008008008
AT&T
CITY HALL FAX O5lPHNE CLST ,JACK 05

RD YRD DSL LINE O
WWTP ALARM 05/202
25/25
5/25

TELEPHONETELEPHONETELEPHONE
TELEPHONETELEPHONETELEPI{ONETELEPHONETELEPHONE *VENDOR TOTAL 04100411-041_8 0462
0463
0 418
0 4180 418
060060060050060060060060
020o20020o20020020020
020
106106706706706'7 06
706706
00060000580005900061_
WATER TOWER ALARM ooo62
ROAD YRD FAX.05/25
ROAD YARD 05/25
ROAD YARD Os/25
5 /25
21-
21-21-
30'l
0006300064
00065
45 ACS FINANCTAL
05 /2e /2025 L6
SYSTEM
:1-2:34

CITY OF WOODLAKE
GL54OR-V08.22 PAGE 2
CLA]M TNVOICE PO# F/P ID LINE
04485L9L135
0000336295
MAY 1-9 ,2025
AAAAr14065
Arl_43 84 Ar14535
1222L63r2243886'7 121,9 61't 696

VENDOR NAME

DESCRIPTION

AT&T (NEW)
FD INTERNET USE 05/25
GENERAL ADMIN 05/25 crrY CLERK 05/25
FINANCE 05/2025PLANNfNG 05/2025
BUILDING INSPCTN 05/25
PW/ENGINEERING O5l25PARKS 05/2025
80 55
t_0
6 4
9 32
1-2
91-
264
203243
80 1, 053
AMOUNT

40.60 L4 ,953 .1-3
l_,300.00
5l-28995l-289951-28995L28995a2899
9871-631)
48 603866
6284
96 001001
061
062
063001001
o404
0405
041_50 41-6o42L04220 461, o462
046304LL
0418
050060060060050
o0002351-289
000023s128900002351289
00002351_289 0000235128900002351289000023s1289
706706706706'7 06'7 06'7 06
106106106106706
00066
0006700068000690007000071
00012
00073
00014
00075o00t 6000770007800079
Schedule of Bil1s

ACCOUNT NAME FUND & ACCOUNT

TELEPHONETELEPHONE

TELEPHONETELEPHONETELEPHONETELEPHONETELEPHONETELEPHONE
TELEPHONETELEPI]ONETELEPHONETEI,EPHONETELEPHONETELEPHONE *VENDOR TOTAL 004
001001
0010010 01-0 01_
041_4 0402
0403
000023000023000023
000023000023000023000023
020
020020020020o20o20
020020o20o20
060050060060060060060
060050
060060060060
060050
5r28951-289
9o
99999q9
STREETS 05/2025
REFUSE 05/2025
SEWER 05/2025
WATER O5'/2025

PD INTERNET USE
RD YARD ]NTERNET
88059809
05/25
05/2s
o20020020
106706
AUTOZONE STORE 4485
WHEEL SHINE/CLEANER 5 /25
BAUER COMPRESSOR INC.

TURNOUTS/FIRE DEX 05 /25

BIG L RANCH
ROAR BERRY P]CKNG 5/25
vEHrcLE MAINTENANCE/OPER 00r-. 041rFIRE GEAR OO4.O4T4
ROAR PROGRAM OO1,.O42L
060.032060.058
060.076
706 00048706 00044
706 00003

BSK ASSOC
BACTT O BACTI OWEEKLYBACT] 05/2025 WEEKLY EFFLUENT O

WEEKLY EFFLUENT O
BUTTONW]LLOW WAREHOUSE C CoNERSTONE 5 PLVS 5/25
IATES5 / 2025
EFFLUENT 05/25

CONTRACTURALCONTRACTURALCONTRACTURALCONTRACTURALCONTRACTURAL CONTRACTURAL *VENDOR TOTAL
90 115344
1-20126
21-O
34 8470
34 03820'l
060050
060060
0463o463
0462
063
053u62.
001062001
001
63 5619
SERV]CES SERVICES

SERVICESSERVICESSERVICESSERVICES
706'7 06
706106'7 06
0000000300040008
0008
053062062
0453
04620462
0421-o42].
028028o28
028
028028
rL3544r13656T13886
106 0000
706706
890
o
3 s/2s5'/ 25
1, 008
469
1_t 9 649
042L
0452
029
PROWL H2O 05/2025 046

CA TURF EQUIPMENT & SUPP
REACHER 05/2025
LAZER DIESEL YANMAR 5/25

CENTRAL CALIFORNIA POWER
TRBLSHT REACHLIFT 5/25TRBLSHOOT REACHLIFT 5/25
86 4

SPECIAL DEPARTMENT EXPEN
ORCHARD EXPENSES *VENDOR TOTAL

SPECIAL DEPARTMENT EXPEN
SPECIAL DEPARTMENT EXPEN *VENDOR TOTAL
9q
0 20
706 00019 706 00086
0001000037
L6
z542
3 ,118 3,r1 I 6,357
l_
08 0
73 '73
46 SPECfAL DEPARTMENT EXPEN 062.0462.060.029SPECIAL DEPARTMENT EXPEN 063.0453 .060.029 *VENDOR TOTAL 1-3981-7L398L7
705 00087 706 00088
46 ACS FINANCfAL SYSTEM 05/29/2025 L6:!2:34

VENDOR NAME

DESCRIPTTON

CHICAGO TITLE COMPANY
ST]LLWELL NOTE O5l25
CRUZ.TA WELDING SHOP
MULCH SEPARATOR RPR 5/25
GA SHEET METAL 05/25
DEARBORN NATIONAL CITY EMPLOYEES CITY EMPLOYEES CITY BMPLOYEES CITY EMPLOYEES C]TY EMPLOYEES CITY EMPLOYEES CITY EMPLOYEES CITY EMPLOYEES CITY EMPLOYEES CfTY EMPLOYEES CITY EMPLOYEES CITY EMPLOYEES CITY EMPLOYEES C]TY EMPLOYEES CTTY EMPLOYEES CITY EMPLOYEES CITY EMPLOYEESPD EMPLOYEES 05 C]TY OF WOODLAKE GL54OR-V08.22 PAGE 3
AMOUNT
158.00

85.0038.33
123.33
Schedule of Bi-11s

ACCOUNT NAME FUND & ACCOUNT
SPECIAL DEPARTMENT EXPEN 062.0462.060.029
CLATM ]NVOICE
060-160-003
106651-0614
PO# F/P ID LINE
SPECIAL DEPARTMENT EXPEN 001.0418 CITY PARK RESTROOM REMOD OO]..0407 *VENDOR TOTAL 060 080 029 545 706 00091706 00084 706 00082
2 6
8 2
10 5
1-4
32 1-4
85 67
6 I9
100
1t_ 5 368
LIFE I
05 /25o5'/25
05/2s 05/25
o5'/ 25o5'/ 25 os/25
o5'/ 2s05/25
05/25 05/2s05/25
05/25 o5/25
o5'/25
05/25
05/25/25
1-427
0309910513o000
0403
0404
04050415
04L6
0418
0421-
o422
o46L
0462
0463042904060460
0412o 441-o 41-1,
0s00s0050050050
0500500500500s0050050
008008008008008008
008008008008008008
00001000010000r000010000100001
00001_ 00001000010000100001
35 45
7014
62 34
882I1-687o4
JUNEJUNE'JUNE JUNEJTINEJUNE.JIINE'TUNE JUNE
JUNE.JUNEJUNE.JI]NEJUNE.JUNEJUNEJUNE
20252U 2520252025
2025

HEALTHHEALTH

HEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTH HEALTHHEALTHHEALTHHEALTHHEALTH *VENDOR

INSURANCEINSURANCEINSURANCE
INSURANCEINSURANCEINSURANCETNSURANCEINSURANCE]NSURANCEfNSURANCEINSURANCETNSURANCEfNSURANCE INSURANCEINSURANCEINSURANCEfNSURANCEINSURANCE
TOTAL

INSURANCEINSURANCE

INSURANCETNSURANCETNSURANCEINSURANCEINSURANCEINSURANCEINSURANCEINSURANCEINSURANCEINSURANCE INSURANCE]NSURANCE lNSURANCE
00100r_0 01_0 01_00100r_00r_ 001001061
062
063
029
0010600120 41-
001
0402 706
706106706
106106706706
735135'7 35735735735735
135735735135735735735 '735
50 7685648083
2025
20252025
zu 25
202520252025202520252U 25
20252025
008008
008008008008
050
050050050050050
106
706
106706706706
706106'7 06706
0000100001_ 00002
000010000100001
00001
DEITZ
M]L I RAYMOND TARY BNNR RFND 05/25 50.00
136.86
JTINE 2025BANNER REFUND
L42L4

FAILSAFE TESTING LLC
LADDER TESTING 05/25
REIMBURSEMENTS & REFUNDS OO1.0307. OOO. O59
FrRE GEAR 004.041-4.060.058
706 00033706 00045

FAMILY HEALTH CARE

PHYSICIAN VTSIT
PHYSICIAN VISITPHYSICIAN VISITPHYSICIAN VISITPHYS]CIAN VISIT PHYS]CIAN VfSIT PHYSIC]AN VISIT PHYSIC]AN VISIT PHYSICTAN V]SIT PHYSICIAN V]SIT PHYSICIAN VIS]T PHYSICIAN V]STT PHYSICIAN VlSIT

PHYSICIAN VISITPHYSICIAN VTSIT
NETWO 0s/25
05/25 05/25o5'/ 25 05/25
o5'/ 25
05/2505/25 05/25
o5'/ 25
00000000053
010
000030000300003
001
001001001
3851_
L6
98 35
l_31_1
HEALTH

HEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTH

HEALTHHEALTHHEALTHHEALTH
001001001001
061u6 2063
029
001060072
0403
0404
04050 415
0476
041-80 421,04220 461-
0462
046304290406o460
0412
050
0500500500500500500500500500s0050
050050050
008008008
008008008008008008008008008
008008008
00003
00003000030000300003000030000300003
00003
00003
0000300003
05 /25 05/25
05/25
05/25
05/25
47 ACS FINANCIAL SYSTEM
o5 / 29 / 2025 1-6 : 12 :34

VENDOR NAME

DESCRIPTION
FAM]LY HEALTH CARE PHYSICIAN V]SIT
Schedufe of Bills

FTIND & ACCOUNT
o62 .0462063.0463
044r-.0500402.050

CLAIM INVOTCE
rNV-52s90
4/22-5/2L 4/22-5/2L
6 420"7 9aLl 644csA3A8
204684

CITY OF WOODLAKE
GL54OR-V08.22 PAGE 4
PO# F/P ]D LINE
706 00052

AMOUNT ACCOUNT NAIVIE

PHYSICIAN VIS
DR VlSIT/LABSDR V]SIT/LABS DR VIS]T/LABS DR VISIT/LABS
DR VIS]T/LABS DR VTSTT/LABSDR VIS]T/LABS DR VISIT/LABS
DR VISIT/LABSDR V]SIT/LABS DR VTSIT/LABSDR VTS]T/LABS DR VISIT/LABSDR VISIT/LABS DR VISIT/LABSDR V]SIT/LABS DR VISIT/LABS
INSURANCE]NSURANCEINSURANCEINSURANCEINSURANCE

INSURANCETNSURANCEINSURANCEINSURANCETNSURANCEINSURANCE
INSURANCEINSURANCEINSURANCEINSURANCE]NSURANCE
INSURANCE]NSURANCEINSURANCE
TOTAL
0 41_0 01_
001001
0500500s0050050
008
008008008
IT
05050505
050505050505
050505050505
05 NE 05/
o5'/
/25 '/zs/25 '/ 25 /25 '/25
/2s '/ zs/25 '/ 25 '/25
'/zs/25/25 /25 '/ 25/25
TWO
2525
/TH
04))34
88 21-

0.040 .22

30.00 000
00000
000530
t0

HEALTHHEALTHHEALTHHEALTH

HEALTHHEALTHHEALTHHEALTHHEALTH

HEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTH
HEALTHHEALTHHEALTH *VENDOR
04410402
0403
0404
0405041_ 5 0416
0 418
0424
735735
735735135735735 '735
735735
t35
135
00003
00003000040000400004
0000400004000040000400004
0404
040404040404
04 '735
735735
0429
04060460
0472
040204050405
001001001001
001001061
029
001060012041001
001
00r0 01_001001
385l_ t662
'J_6
87o4
98 35
r-311
0422o46L
008008
008008008008008
008008008008008008008
008
0500500500500500s0
050050050050050
050
000
000000000000000000
000000
135735135135

FLOCK GROUP INC
SERVTCES 05/2025
FOOTHILLS ST]N_GAZ CUP EXTENTIONS
AMENDMENTS O5l2
PUBLIC NOTICE OPUBL]C NOT]CE O PUBLIC NOTICE O
26,500.00 FLOCK SAFETY CAMERAS 27, 001.041-1-.060.073
z5
25 ETTE
5 /25 025 s/20
5/25 s/20
326. tU
930.501-08.90
291 .00251 .40
r ,920 .60

SPECTAL DEPARTMENT
SPECTAL DEPARTMENTSPECIAL DEPARTMENTSPEC]AL DEPARTMENT SPECIAL DEPARTMENT *VENDOR TOTAL

EXPENEXPENEXPENEXPENEXPEN
04050405
060060
060060060
029029029
029
029
'7 L7'7 8211_'7'7 8371-'7 899 '7L79631L7 964
706
706106706706
00022
00023000430005600057

GAS COMPANY
cow 05/20 CITY YARD /THF' 25 001 001 / 2025 '/ 25 050 050 0410 0418 02t 02L 041r.060 .032
0429.060.029
0462.060.0290407.080.539
706706
041"
042
0000400005
0002600012
00 o5 00 / 2025
rr2 .45
l_4.30 L26.'75
477 .98
163.8'7
408.94
L71 .50
UTILITIES UTIL]T]ES *VENDOR TOTAL

GREEN HIL

TREES O

NURSERY INC
20 25

GIANT AUTO GROUP
GENERAToR 05/25
LSs/
}IAAKER EQUIPMENT COMPANY 4THRDBALL os/zozs

HAMNER JEWELL ASSOCIATES
ANTELoPE CRK PARK 5/25
VEHICLE MATNTENANCE/OPER OO]-
SPECIAL DEPARTMENT EXPEN 029
SPECIAL DEPARTMENT EXPEN 062
ANTELOPE CREEK PARK OO].
106106
706706
48 ACS F]NANCIAL SYSTEM
05 / 29 / 2025 L6 : L2 :34

VENDOR NAME

DESCRIPTION
HIGH S]ERRA AG INC SPRAY/ORANGES 05/2025

HPS WEST INC
UPGRDE
'{TR
METERS 05/25
SUPPLTES 05/2025

CITY OF WOODLAKE
GL54OR_V08.22 PAGE 5

AMOUNT ACCOUNT NAME
1,11O. OO ORCHARD EXPENSES

FUND & ACCOUNT
00]- .042L. 060 . 046
CLAIM INVOICE PO# F/P ID LINE
Schedule of Bilfs

SPECIAL DEPARTMENT EXPEN
SPECIAL DEPARTMENT EXPEN *VENDOR TOTAL
FELIPESTROOMS 05/25
4,239.22 6,404.13
1-O ,643 .95
600.00
171.00
6,000.00
623.97
435.04
r ,21-3 .672 ,650 .00
9L
57 1_2393
rNO0038s0rNO003882
5/r4-5/25/25

CVC CNTR BLDNG
LI437 4083731578
55383 90
706 00020
706 00090706 00055
706 00032706 00031706 00085
705 00025706 00054
063063
o463o463
060.029060.029
106106
0001800050
IBARRA
CLEAN
sR/
RE

TNTERWEST CONSULTING GRO
COW NEW CNTRCT 05/22

KAWEAH WATER FOUNDATION
wwrF 202s 05/2025

LAWRENCE TRACTOR COMPANY
wrNDow PANE 05/202s

LEMONCOVE GRANITE LLC
CRUSHED ROCK o5l2s

MAGNETAR US INC
FIRE ALRM SWTCH 5/25

MAVERICK DATA SYSTEMS
WARRANT BUTLDER PRO 5/25

SPECIAL DEPARTMENT EXPEN

CONTRACTURAL SERVICESSPECIAL DEPARTMENT EXPENSPECIAL DEPARTMENT EXPEN

SPECIAL DEPARTMENT EXPEN

SPECTAL DEPARTMENT EXPENSPECIAL DEPARTMENT EXPEN
001001
063062063
001001
042r
0 415
0463
4462
0463
0424
041-l060 060 060 060 060 060 060 029 028 029 029 o29 029 029 OMN] FAMILY HEALTH OFF]CE OFFICE
OFFfCEOFFICE
OFFICEOFFICEOFFTCEOFFICEOFFfCEUT T ILf,OFFICEOFFICE
OFFICEOFFICEOFFfCEOFFICEOFFICE
VISIT VISIT VISIT VISIT VISIT VfSIT VISIT
VIS ITVIS IT VISIT VISIT VISlT VISIT

VIS ITVIS ITVIS IT VISIT

HEALTHHEALTH

HEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTH
HEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTH *VENDOR

INSURANCEINSURANCE
INSURANCEINSURANCEINSURANCEINSURANCEINSURANCE]NSURANCETNSURANCE

INSURANCEINSURANCEINSURANCEINSURANCEINSURANCEINSURANCEINSURANCEINSURANCE TOTAL
1 01
4 10
4 25I9
l_50000
75 05/25
05/25 05/25
05/25
o5'/ 25
05/2505/25
o5/25
05/25
05 /.25 05/25
05/25
05/25
05/25 05/25
05/2505/25
00002
00002000020000200002
'735
135735735735135
735
008008008008008008008
0500500500500s0050050
063
029
0 01_
050072
04]-
00r_
81L470
40 08833924
OA18oo5801
21-
75 00
00100100r_00r_ 0010 01-
0010010 61_062
0403
0404
040504t-5
04L6
0 4180 421"0422
046L
04620463
0429o406o460
04'72
0 441-
0402
050050050
0s00500500s00500s0050
008008008
008008008008008008008
135735135735735'735
135735135135
000020000200002
00002000020000200002000020000200002
0000200002
49 ACS FINANCIAL SYSTEM
05 /29 /2025 1-6 :1-2:34

VENDOR NAME

DESCRIPTION

PACE SUPPLY CORP
SERVTCES 05/2025
PEREZ /JACQUELINE CLEANING DEP RFND 05/25

PORTERVILLE ASPHALT
SERVTCES 05/2025SERVICES 05/2025
PRINCIPAL LIFE ]NSURANCE EMPLYER CNTRBTNS

EMPLYER CNTRBTNSEMPLYER CNTRBTNSEMPLYER CNTRBTNSEMPLYER CNTRBTNSEMPLYER CNTRBTNSEMPLYER CNTRBTNS

EMPLYER CNTRBTNSEMPLYER CNTRBTNSEMPLYER CNTRBTNSEMPLYER CNTRBTNSEMPLYER CNTRBTNSEMPLYER CNTRBTNSEMPLYER CNTRBTNSEMPLYER CNTRBTNSEMPLYER CNTRBTNS

EMPLYER CNTRBTNS
PD EMPLOYEES 05/2 FIRE EMPLOYEES O5

SIERRA CONSTRUCTION &
E.NRNJO BTFCTN PRGM 5/25
SOUTHERN CAL]F EDISON CO CITY HALL 05/20
PARKS/REC O5'/20
z5

STANTEC CONSULTING SERVI
SWR CLLCTN ]MPRVMNT 5/25

TULARE COUNTY JAIL
ACRYLTC S]GNS 05/25
WOOD PLAQUE 05/25
AMOUNT
457.08
100.002L5 .93 2]-5.93 43r .86
Schedu]e of Bil1s

ACCOUNT NAME FUND & ACCOUNT
SPECIAL DEPARTMENT EXPEN 063.0463 .060.029
DEPOSITS FORM OTHERS O01 . OOOO .2OO . 035

CLATM INVOICE
1-91-0473968P&R 25-041
LL47 91_1_4'1 9
JUNE 2025JUNE 2025

CITY OF WOODLAKE
GL54OR_V08.22 PAGE' 6
PO# F/P ID LTNE
705 00038
106 00049706 00006 705 00007
106 00021
SPEC]AL DEPARTMENT EXPEN SPEC]AL DEPARTMENT EXPEN *VENDOR TOTAL 0463 o462 063 062 060.029 060.029 05/2505/25o5'/ 25o5/25 o5/25
o5'/ 2s05/25o5'/ 25os'/25
05/25
05/25 05/25o5'/ 25
05/25o5'/ 25os /25o5'/ 255/25
.44.98.15.09.41-.22
.45.48.03o) 008
008008008008008008008008
0s0050050050050050050050
0s0
0462
0463
0429
0406
063029001
050072
04L
63s
EA
180
18 06
498
3 ,620
21-60
82 25
100
54 r403426
L40
803
0 01_0 01_00r_0 01_ 001001
00r_001001061062
04020403
0404
04050 415
04L6
0 418
042r
0422
046L
050050
050050050050050050050050
008008
008008008008008008008008
706106706706106'7 06
706106706
00034
0003400034000340003400034
HEALTH

HEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTH

HEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTH
HEALTHHEALTH *VENDOR
fNSURANCE
INSURANCEINSURANCEINSURANCElNSURANCETNSURANCEINSURANCEINSURANCEINSURANCEINSURANCE INSURANCEINSURANCE]NSURANCETNSURANCEINSURANCEINSURANCEINSURANCEINSURANCE

INSURANCE
TOTAL
0 01-004
0460
0472
0441-
041_ 1 0414
,JUNE.fUNEJUNE
JUNE.JUNEJIINEJUNEJUNEJUNEJUNEJUNE
JUNE'JUNE JUNE.]TINEJIINEJUNE
22 22222
2 025025o25025025
025025
025025025
'7 06706706'7 06
2025202520252025zu z5zu z5
2025
000340003400034
00034000340003500036
705106106
106
0003400034
00034000340003400034
106
106
000
62 000
60 1 014t_, 81 5 3,121
23 01
31 6653
939956
31 3]-9,3a4.28 CONSTRUCTTON
UTILITIES UTIL]TIES *VENDOR TOTAL
025.0590 .746.012
00r_. 0410 . 050 . 021 o0L.042'J..060.021
060.028
060.029
706106
8081
53,130.10 CAPITAL EXP - INFRASTRUC 062.0462.080.053 2400590 706 00053 '7 06 00047 706 00051_ 59.68 35.26
94 .94
CONTRACTURAL SERVICESSPECIAL DEPARTMENT EXPEN *VENDOR TOTAL 2L36'7
21343
O4IL
0402 00r_ 001
50 ACS F]NANCIAL SYSTEM 05/29/2025 !6:L2:34

VENDOR NAME
DESCR]PTION

TULARE COTINTY TREASURER
333 N VALENCfA 05/202
VALENCIA HEIGHTS O5l2VALENCIA HEIGHTS 05l2
VALERO BROS.

PROPANE FOR FRKi,FT 5/25
Schedule of Bills

AMOUNT ACCOUNT NAME
CONTRACTURAL SERV]CESCONTRACTURAL SERVICES
CONTRACTURAL SERVICES *VENDOR TOTAL

SPECIAL DEPARTMENT EXPEN

UNIFORM ALLOWANCE

SPECIAL DEPARTMENT EXPEN
UNIFORM ALLOWANCEUNIFORM ALLOWANCE *VENDOR TOTAL
FI]ND & ACCOUNT CLAIM INVOICE

CITY OF WOODLAKE
GL54OR-V08.22 PAGE 7
PO# F/P ID LINE
4]-2
15 15
721
;5
025
o5 / 2025o5'/ 2505/2505 / 2025 05/25
2 ,282 .48 15.70

15.70 2 ,3L3 - 58
247.10

30.24 0
000
00 001
00r_00r_
1,.042]-.050.028 1.042]-.050.028 r.042L.060.028 060-073-010000 06a-220-043000 06L-230-088000 0403
/ub
706
706
000300002900028
3O. OO SPECIAL DEPARTMENT EXPEN 001.0418 .060.029 706 00024 106 0002r706 00011
VESTIS

UNIFORMUNIFORMUNIFORMUNTFORMUNIFORM
SERVICESERVICESERV]CE SERVICE

SERVICE
96t21-2 l4
062053
0 4100 418
04180462
o463
050050060050
0s0
nao011
029
011011
20252025zu z5
anatrzu z5
706
705705706't 06
000130001_4 00015
0001600017
APRIL

APRILAPRILAPRILAPRTL
49045 WILLITTS EOU]PMENT CO., ELECTRODE/NIPPLE 05 / 25

WOODLAKE INSURANCE
RMBRSE RPR SEWR LNE 5,/25
678.34 CONTRACTURAL SERVTCES 063.0463.060.028
53O. OO SPECIAL DEPARTMENT EXPEN 001..0421..060.029
51 ACS F]NANCIAL SYSTEM 05/29/2025 16:a2:34

VENDOR NAME

DESCRIPTION

REPORT TOTALS
Schedule of B11l-s

FUND & ACCOUNT CLAIM INVOICE

CITY OF WOODLAKE
GL54OR_VO8,22 PAGE 8
AMOUNT PO# F/P ID LINE
466 ,900 .L3
ACCOUNT NAIqE
RECORDS PRTNTED _ OOO2O8
52 ACS FINANCIAL SYSTEM
05/29/2025 16:L2:34 Schedu]e of Bill-s
THE PRECEDING LfST OF BTLLS PAYABLE WAS REVIEWED AND APPROVED FOR PAYMENT

DATE APPROVED BY

CITY OF WOODLAKE
GLO6OS_VO8 . 22 RECAPPAGE
GL5 4 OR
53 City of Woodlake

AGENDA ITEM IV-C
June 9, 2025
Prepared by Ramon Lara, City Staff
SUBJECT:

Action: Adoption of Resolution: Approval of May 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 May 2025 Monthly Report of Investments as submitted.

FISCAL IMPACT:

There is no fiscal impact.

ATTACHMENTS:

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

2. May Monthly Report of Investments
54 BEFORE THE CITY COUNCIL

OF THE CITY OF WOODLAKE

COUNTY OF TULARE

STATE OF CALIFORNIA
In the matter of:

APPROVAL OF MAY ) Resolution No. 25
2025 MONTHLY REPORT OF )

INVESTMENTS )
Councilmember __________ offered the following resolution and moved its adoption. Approve the City of Woodlake’s May 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 May 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 June 9, 2025.

AYES:

NOES:

ABSTAIN:

ABSENT:
____________________________
Rudy Mendoza, Mayor
ATTEST:
_______________________________
Irene Zacarias, City Clerk
55 City of Woodlake - Investment Report

0.00% CDs

17.81 LAIF

9.570/0
VBB
Checking

72.210/o
Measure

0.010/o

0.39%
Mav 31. 2025
lnvestment Type
Checking - Bank of the Sierra
Checking - Asset Forfeiture
Measure S - cash
LAIF
MBS - miscellaneous Portfolio Holdings
American Express Natl Bk - 04107125
Capital One Natl Assn - OGl02l25
Capital One BK USA - 06102125
Raiz FCU El Paso Tex Sh CTF - 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
Principal
$11,068,801
$59,717
$1,826
$1,467,457
$o
$146,933
$147,098
$1 47,098
$199,864
$250,1 98
$249,963
$250,220
$98,489
$99,1 19
Percent of
Portfolio
7221%

0.39%

0.01o/o

9.570k

0.00%

0.96%

0.96%

0.96%

1.30%

1.630/o

1.630/o

1.63Yo

0.64%

0.65%

1.64%

1.620/0

1.620/0

0.94o/o

1.630h
Yield to
Maturitv
None

0.05%
None

0.75o/o
Settlement
N/A
04106122
06l02l22
06t02t22
12t13t23
12t30t22
03t08t23
06t15t23
04108124
05114124
N/A
10126122
10126122
11101122
10126122
Maturitv
N/A
Monthly
N/A
Daily
Monthly
04t07t25
06t02t25
06t02t25
12t15t25
12t30125
03109126
06115126
04108127
05114127
Monthly
10127125
10127125
11t02t26
10t26t27
Date
N/A
N/A
N/A
N/A
MBS
MBS
MBS
MBS
MBS
MBS
MBS
MBS
MBS
Fin500
Fin500
Fin500
Fin500
$251,137
$248,568
$248,568
$143,424
$249,473
N/A

2.55%

3.10%

3.10%

5.00%

5.10%

5.00%

5.30%

5.00%

5.20%

0.01 4.650h

4.650/0

4.650h

4.70o/o
Total Portfolio $15,327,949 1000/o
I certify that this investments complies with the City's adopted investment policy and that it also pursuant to Government Code Section 16481.2 06/03/25
Ramon Date
56 City of Woodlake

AGENDA ITEM IV-D
June 9, 2025
Prepared by Irene Zacarias, City Staff
SUBJECT:

Action: Adoption of Resolution: Approve the Agreement Between the County of Tulare and the City of Woodlake for the Sheriff’s Work Alternative Program BACKGROUND:

The Board of Supervisors of the County of Tulare has authorized the Sheriff of Tulare County to establish a Sherriff’s Work Alternative Program (SWAP) as provided in California Penal Code 4024.2. Under the program, qualified minor offenders committed to a County correctional facility for no more than ninety (90) days may volunteer to work under the program in lieu of confinement in a correctional facility. The City of Woodlake has participated in the program in the past.

DISCUSSION:

Such work shall consist of labor to improve public facilities, such as streets and parks. The program is of no cost to the City of Woodlake other than the necessary insurance requirements that are set forth by the County of Tulare. Those requirements are met through the Risk Management Agency package that the City carries for general liability, automobile liability, workers compensation and employer’s liability.

On a daily basis, City of Woodlake staff will pick-up four to six participants of the program and transport them to the City to perform manual labor at multiple City facilities. The program has been a success in the past and continues to be an invaluable part of the day-to-day maintenance duties that the City requires.

RECOMMENDATIONS:

Staff recommends that Council approve the agreement with the County of Tulare to participate in the Sherriff’s Work Alternative Program. The program is of no cost to the City of Woodlake.

The agreement will expire on June 30, 2030.

FISCAL IMPACT:

There is no fiscal impact.
57 ATTACHMENTS:

1. Resolution: Approval of the Agreement Between the County of Tulare and the City of Woodlake for the Work Alternative Program

2. Attachment No. 1: Agreement Between the County of Tulare and the City of Woodlake 58 BEFORE THE CITY COUNCIL

OF THE CITY OF WOODLAKE

COUNTY OF TULARE

STATE OF CALIFORNIA
In the matter of:

APPROVAL OF AGREEMENT ) Resolution No.

BETWEEN THE COUNTY OF )

TULARE AND THE CITY OF )

WOODLAKE )
Councilmember ___________, offered the following resolution and moved its adoption. Approve the agreement between the County of Tulare and the City of Woodlake for the Sherriff’s Work Alternative Program.

WHEREAS, the Board of Supervisors of the County of Tulare authorized the Sheriff of Tulare County to establish a Sherriff’s Work Alternative Program (SWAP) as provided in California Penal Code 4024.2; and
WHEREAS, the City of Woodlake has used the SWAP program for labor improvements in public facilities such as, parks and streets.

NOW, THEREFORE, THE CITY OF WOODLAKE DOES RESOLVE to approve the agreement between the County of Tulare and the City of Woodlake for the Sherriff’s Work Alternative Program.

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 June 9, 2025.

AYES:

NOES:

ABSTAIN:

ABSENT:
____________________
Rudy Mendoza, Mayor
ATTEST:
_____________________
Irene Zacarias, City Clerk
59

Page 1 of 11 ends

COUNTY OF TULARE SHERIFF’S OFFICE

WORK ALTERNATIVE PROGRAM SERVICES AGREEMENT WITH

CITY OF WOODLAKE
THIS AGREEMENT (“Agreement”) is entered into as of __________________, between the COUNTY OF TULARE SHERIFF’S OFFICE, (“COUNTY”), and the CITY OF WOODLAKE, (“CITY”). COUNTY and CITY are each a “Party” and together are the “Parties” to this Agreement, which is made with reference to the following:

A. The Tulare County Board of Supervisors (BOS) authorized the Tulare County Sheriff’s Office (COUNTY) to establish a Sheriff’s Work Alternative Program (SWAP) as provided in California Penal Code §4024.2. Under SWAP, qualified offenders ("Participants") committed to a County correctional facility for no more than ninety days may volunteer to work under the SWAP in lieu of confinement in a correctional facility.

B. CITY desires to utilize Participants in accordance with California Penal Code §4024.2.

C. Such work shall consist of labor to improve or maintain levees or public facilities, including, but not limited to, streets, parks and schools, and manual labor in support of certain nonprofit organizations as approved by the Sheriff.

THE PARTIES AGREE AS FOLLOWS:

1. TERM: This Agreement becomes effective as of ________________ and expires at 11:59 PM on June 30, 2030, unless earlier terminated as provided below, or unless the Parties extend the term by a written amendment to this Agreement.

2. SERVICES: See Exhibit A
INSURANCE: The attached Exhibit B outlines the minimum scope, specifications, and limits of insurance required under this Agreement. Additional insured endorsements required as outlined in Exhibit B cannot be used to reduce limits available to COUNTY as an additional insured from CITY’S full policy limits. Insurance policies cannot be used to limit liability or to limit the indemnifications provisions and requirements of this Agreement or act in any way to reduce the policy coverage and limits available from the insurer(s). If CITY fails to maintain or renew coverage, or to provide evidence of renewal, then COUNTY may consider that failure a material breach of this Agreement and may terminate this Agreement in accordance with the provisions of paragraph 7.

4. COMPLIANCE WITH LAW: CITY shall comply with all applicable Federal, State, and local laws, regulations and directives.

5. RECORDS AND AUDIT: CITY shall maintain complete and accurate records with respect to its performance under this Agreement. All such records shall be clearly 60

Page 2 of 11 ends

identified, and shall be kept readily accessible. Upon request, CITY shall make such records available to the COUNTY, for the purpose of auditing and/or copying such records for a period of five (5) years from the date of final payment under this Agreement.

6. INDEMNIFICATION:
(a) To the fullest extent permitted by law, CITY must indemnify, defend (at CITY'S sole cost and expense and with legal counsel approved by COUNTY, which approval may not be unreasonably withheld), protect and hold harmless COUNTY, all subsidiaries, divisions and affiliated agencies of COUNTY, and all of their representatives, partners, designees, officers, directors, employees, consultants, agents, successors and assigns, (each, an “Indemnified Party” and collectively, the "Indemnified Parties"), from and against all claims (including, without limitation, claims for bodily injury, death or damage to property), demands, obligations, damages, actions, causes of action, suits, losses, judgments, fines, penalties, liabilities, costs and expenses (including, without limitation, attorneys' fees, disbursements and court costs, and all other professional expert or consultants' fees and costs and COUNTY general and administrative expenses) of every kind and nature whatsoever (individually, a "Claim"; collectively, "Claims") which may arise out of, pertain to, or relate (directly or indirectly) to the negligence, recklessness, or misconduct of CITY with respect to any work performed or services provided under this Agreement (including, without limitation, the acts, errors and/or omissions of CITY, its principals, officers, agents, employees, vendors, suppliers, consultants, sub-consultants, CITYs, anyone employed directly or indirectly by any of them or for whose acts they may be liable or any or all of them). CITY’S obligation to indemnify applies unless it is finally adjudicated that the liability was caused by the sole active negligence or sole willful misconduct of an Indemnified Party. If it is finally adjudicated that liability is caused by the comparative active negligence or willful misconduct of an Indemnified Party, then CITY’S indemnification obligation shall be reduced in proportion to the established comparative liability.
(b) The duty to defend is a separate and distinct obligation from CITY’S duty to indemnify.

CITY shall be obligated to defend, in all legal, equitable, administrative, or special proceedings, the Indemnified Parties immediately upon tender to CITY of the Claim in any form or at any stage of an action or proceeding, whether or not liability is established.

Payment to CITY by any Indemnified Party or the payment or advance of defense costs by any Indemnified Party cannot be a condition precedent to enforcing the Indemnified Party's rights to indemnification under this Agreement. An allegation or determination that persons other than CITY are responsible for the Claim does not relieve CITY from its separate and distinct obligation to defend under this section. The obligation to defend extends through final judgment, including exhaustion of any appeals. The defense obligation includes an obligation to provide independent defense counsel if CITY asserts that liability is caused in whole or in part by the negligence or willful misconduct of an Indemnified Party. If it is finally adjudicated that liability was caused by the comparative active negligence or willful misconduct of an Indemnified Party, then CITY may submit a claim to the COUNTY for reimbursement of reasonable attorneys’ fees and defense costs in proportion to the established comparative liability of the Indemnified Party. CITY'S 61

Page 3 of 11 ends

indemnification obligations under this Agreement will survive the expiration or earlier termination of this Agreement until action against the Indemnified Parties for the matter indemnified is fully and finally barred by the applicable statute of limitations or statute of repose. CITY'S liability for indemnification under this Agreement is in addition to any liability CITY may have to COUNTY for a breach by CITY of any of the provisions of this Agreement. Under no circumstances may the insurance requirements and limits set forth in this Agreement be construed to limit CITY'S indemnification obligation or other liability under this Agreement. The terms of this Agreement are contractual and the result of negotiation between the Parties.
(c) CITY must indemnify and hold COUNTY harmless from all loss and liability, including attorneys’ fees, court costs and all other litigation expenses, for any infringement of the patent rights, copyright, trade secret or any other proprietary right or trademark, and all other intellectual property claims of any person or persons in consequence of the use by COUNTY, or any of its officers or agents, of articles or services to be supplied in the performance of this Agreement.

7. TERMINATION: The right to terminate this Agreement under this provision may be exercised without prejudice to any other right or remedy to which the terminating party may be entitled at law or under this Agreement.
(a) Without Cause: Either party shall have the right to terminate this Agreement without cause by giving the other party THIRTY (30) days prior written notice of its intention to terminate pursuant to this provision, specifying the date of termination. (b) With Cause: This Agreement may be terminated by either party should the other party:
(1) be adjudged bankrupt, or
(2) become insolvent or have a receiver appointed, or
(3) make a general assignment for the benefit of creditors, or (4) suffer any judgment which remains unsatisfied for 30 days, and which would substantively impair the ability of the judgment debtor to perform under this Agreement, or
(5) materially breach this Agreement.

For any of the occurrences except item (5), termination may be effected upon written notice by the terminating party specifying the date of the termination. Upon a material breach, the Agreement may be terminated following the failure of the defaulting party to remedy the breach to the satisfaction of the non-defaulting party within five days of written notice specifying the breach. If the breach is not remedied within that five-day period, the non-defaulting party may terminate the agreement on further written notice specifying the date of termination.

If the nature of the breach is such that it cannot be cured within a five-day period, the defaulting party may, submit a written proposal within that period which sets forth a specific means to resolve the default. If the non-defaulting party consents 62

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to that proposal in writing, which consent shall not be unreasonably withheld, the defaulting party shall immediately embark on its plan to cure. If the default is not cured within the time agreed, the non-defaulting party may terminate upon written notice specifying the date of termination.
(c) Effects of Termination: Termination of this Agreement shall not terminate any obligations to indemnify, to maintain and make available any records pertaining to the Agreement, to cooperate with any audit, to be subject to offset, or to make any reports of pre-termination contract activities.

8. ENTIRE AGREEMENT REPRESENTED: This Agreement represents the entire agreement between CITY and COUNTY as to its subject matter and no prior oral or written understanding shall be of any force or effect. No part of this Agreement may be modified without the written consent of both parties.

9. HEADINGS: Section headings are provided for organizational purposes only and do not in any manner affect the scope, meaning or intent of the provisions under the headings.

10. NOTICES:
(a) Except as may be otherwise required by law, any notice to be given must be written and must be either personally delivered or sent by first class mail, postage prepaid and addressed as follows:

COUNTY:

Tulare County Sheriff’s Office, Work Alternative Program 3600 Road 112
Visalia, CA 93291
(805)735-1931
With a copy to:

Tulare County Sheriff’s Office, Detentions Division Commander 833 S. Akers Street
Visalia, CA 93277
(559) 802-9440
And
Tulare County Sheriff’s Office Fiscal Manager
833 S. Akers Street
Visalia, CA 93277
(559) 802-0449
And
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COUNTY ADMINISTRATIVE OFFICER
2800 W. Burrel Ave.

Visalia, CA 93291
(559) 636-5005
CITY:

City of Woodlake
350 N. Valencia Blvd.

Woodlake, CA 93286
(559) 564-8055
(b) Notice personally delivered is effective when delivered. Notice sent by first class mail will be deemed received on the fifth calendar day after the date of mailing. Either Party may change the above address by giving written notice under this section.

16. CONSTRUCTION: This Agreement reflects the contributions of both parties· and accordingly the provisions of Civil Code section 1654 shall not apply to address and interpret any uncertainty.

17. NO THIRD PARTY BENEFICIARIES INTENDED: Unless specifically set forth, the parties to this Agreement do not intend to provide any other party with any benefit or enforceable legal or equitable right or remedy.

18. WAIVERS: The failure of either party to insist on strict compliance with any provision of this Agreement shall not be considered a waiver of any right to do so, whether for that breach or any subsequent breach. The acceptance by either party of either performance or payment shall not be considered to be a waiver of any preceding breach of the Agreement by the other party.

19. EXHIBITS AND RECITALS: The Recitals and the Exhibits to this Agreement are fully incorporated into and are integral parts of this Agreement.

20. CONFLICT WITH LAWS OR REGULATIONS/SEVERABILITY: This Agreement is subject to all applicable laws and regulations. If any provision of this Agreement is found by any court or other legal authority, or is agreed by the parties, to be in conflict with any code or regulation governing its subject, the conflicting provision shall be considered null and void. If the effect of nullifying any conflicting provision is such that a material benefit of the Agreement to either party is lost, the Agreement may be terminated at the option of the affected party. In all other cases the remainder of the Agreement shall continue in full force and effect.

21. FURTHER ASSURANCES: Each party agrees to execute any additional documents and to perform any further acts which may be reasonably required to effect the purposes of this Agreement.
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22. ASSIGNMENT /SUBCONTRACTING: Unless otherwise provided in this Agreement, no part of this Agreement may be assigned or subcontracted by CITY without the prior written consent of COUNTY.

23. ASSURANCES OF NON-DISCRIMINATION: CITY must not discriminate in employment or in the provision of services based any characteristic or condition upon which discrimination is prohibited by state or federal law or regulation. The Parties recognize that both CITY and COUNTY have the responsibility to protect COUNTY employees and clients from unlawful activities, including discrimination and sexual harassment in the workplace. Accordingly, CITY agrees to provide appropriate training to its employees regarding discrimination and sexual harassment issues, and to promptly and appropriately investigate any allegations that any of its employees may have engaged in improper discrimination or harassment activities. COUNTY, in its sole discretion, has the right to require CITY to replace any employee who provides services of any kind to COUNTY under this Agreement with other employees where COUNTY is concerned that its employees or clients may have been or may be the subjects of discrimination or harassment by such employees. COUNTY’S right to require replacement of employees under this section does not preclude COUNTY from terminating this Agreement with or without cause as provided for under this Agreement.

THE PARTIES, having read and considered the above provisions, indicate their agreement by their authorized signatures below.
///
///
///
///
///
///
///
///
///
///
///
///
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THE PARTIES, having read and considered the above provisions, indicate their agreement by their authorized signatures below.

CITY OF WOODLAKE
Date: By
Print Name
Title
Date: By
Print Name
Title
[Pursuant to Corporations Code section 313, County policy requires that contracts with a Corporation be signed by both (1) the chairman of the Board of Directors, the president or any vice-president (or another officer having general, operational responsibilities), and (2) the secretary, any assistant secretary, the chief financial officer, or any assistant treasurer (or another officer having recordkeeping or financial responsibilities), unless the contract is accompanied by a certified copy of a resolution of the corporation’s Board of Directors authorizing the execution of the contract. Similarly, pursuant to California Corporations Code section 17703.01, County policy requires that contracts with a Limited Liability Company be signed by at least two managers, unless the contract is accompanied by a certified copy of the articles of organization stating that the LLC is managed by only one manager.]

COUNTY OF TULARE
Date: By
Pete Vander Poel, Chair, Board of Supervisors
ATTEST: Jason T. Britt
County Administrative Officer/Clerk of the Board
of Supervisors of the County of Tulare
By
Deputy Clerk
Template approved as to form by
County Counsel on May 13, 2025
Matter # 2025563
66

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Exhibit A
Scope of Services

1. PARTICIPATION: Subject to availability, COUNTY shall provide Participants to perform manual labor as authorized by Penal Code §4024.2 for a minimum of 8 and a maximum of 10 hours each work day.

2. CITY and COUNTY shall comply with the Rules and Regulations of Penal Code §4024.2.

3. SUPERVISION: At its own expense, CITY shall be solely responsible to supervise and control all Participants provided under this Agreement. CITY shall avoid contact between Participants and members of the public, City employees and volunteers, except as may be necessary to assure safety and quality of the work to be accomplished. Participants shall only be supervised by CITY employees. CITY shall employ sufficient numbers of such individuals to permit constant and effective supervision of all Participants assigned to SWAP at any one time. SHERIFF may conduct job site inspections to verify that proper supervision is being utilized, and may immediately terminate this Agreement and suspend CITY’s use of Participants if the SHERIFF finds violations of this Section or of any other term and/or condition of this Agreement. SHERIFF’s determination of such a violation shall be final and binding upon CITY.

4. MATERIALS, SUPPLIES, ETC.: At its own expense, CITY shall supply all materials, supplies, equipment and tools that may be required to accomplish the work to be performed by Participants.

5. SAFETY: At its own expense, CITY shall provide necessary safety equipment, including, but not limited to, any safety equipment required by any Federal, State or local law, rule or regulation. CITY shall maintain a safe working environment at all times, which shall include placement and maintenance of appropriate safety warning signs and proper traffic control. CITY shall also provide safety instructions, whenever necessary or prudent, and shall appropriately interpret such instructions to the Participants under its supervision.

6. TRANSPORTATION: At its own expense, CITY shall provide appropriate, safe, and secure transportation for all Participants between job sites. Participants shall not be permitted to operate vehicular equipment at any time.

7. WORKERS’ COMPENSATION: For purposes of Workers’ Compensation laws, insofar as Participants could be considered employees under such laws, they shall be considered employees of the CITY and not of the COUNTY. CITY shall maintain workers’ compensation insurance as required by law and as described in this Agreement.
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Exhibit B
Insurance Requirements
CITY shall provide and maintain insurance for the duration of this Agreement against claims injuries to persons and damage to property which may arise from, or in connection with, performance under the Agreement by the CITY, his agents, representatives, employees and subcontractors, if applicable.

A. Minimum Scope & Limits of Insurance

1. Commercial General Liability coverage of $1,000,000 per occurrence for bodily injury, personal injury and property damage (occurrence Form CG 00 01). If a general aggregate applies, either the general aggregate limit shall apply separately to the subject of this agreement (ISO CG 25 03 or 25 04) or the general aggregate limit shall be twice the required occurrence limit.

2. Insurance Services Office Form Number CA 00 01 covering Automobile Liability, (any auto) of no less than $1,000,000 per accident for bodily injury and property damage. If an annual aggregate applies it must be no less than 2,000,000.

3. Workers’ Compensation insurance as required by the State of California, with Statutory Limits, and Employer’s Liability Insurance with limit of no less than $1,000,000 per accident for bodily injury or disease.

B. Specific Provisions of the Certificate

1. If any of the required insurance is written on a claims made form, the retroactive date must be before the date of the contract or the beginning of the contract work and must be maintained and evidence of insurance must be provided for at least five (5) years after completion of the contract work.

2. CITY must submit endorsements to the General Liability reflecting the following provisions:
a. The COUNTY OF TULARE, its officers, agents, officials, employees and volunteers are to be covered as additional insureds as respects:
liability arising out of work or operations performed by or on behalf of the Contractor including materials, parts, or equipment furnished in connection with such work or operation.
b. For any claims related to this project, the CITY’s insurance coverage shall be primary insurance as respects the COUNTY, its officers, agents, officials, employees and volunteers. Any insurance or selfinsurance maintained by the COUNTY, its officers, agents, officials, employees or volunteers shall be excess of the CITY’s insurance and shall not contribute with it.
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c. Each insurance policy required by this agreement shall provide that coverage shall
not be canceled, except with written notice to the COUNTY. d. CITY hereby grants to COUNTY a waiver of any right to subrogation which any insurer of the CITY may acquire against the COUNTY by virtue of the payment of any loss under such insurance. CITY agrees to obtain any endorsement that may be necessary to affect this waiver of subrogation, but this provision applies regardless of whether or not the COUNTY has received a waiver of subrogation endorsement from the insurer.

3. The Workers’ Compensation policy shall be endorsed with a waiver of subrogation in favor of the COUNTY for all work performed by the CITY, its employees, agents and subcontractors. CITY waives all rights against the COUNTY and its officers, agents, officials, employees and volunteers for recovery of damages to the extent these damages are covered by the workers compensation and employers liability.

C. Deductibles and Self-Insured Retentions
Deductibles and Self-insured retentions must be declared and any deductible or selfinsured retention that exceeds $100,000 will be reviewed by the COUNTY Risk Manager for approval.

D. Acceptability of Insurance
Insurance must be placed with insurers with a current rating given by A.M. Best and Company of no less than A-:VII and a Standard & Poor’s rating (if rated) of at least BBB and from a company approved by the Department of Insurance to conduct business in California. Any waiver of these standards is subject to approval by the County Risk Manager.

E. Verification of Coverage
Prior to approval of this Agreement by the COUNTY, the CITY shall file with the submitting department, certificates of insurance with original endorsements effecting coverage in a form acceptable to the COUNTY. Endorsements must be signed by persons authorized to bind coverage on behalf of the insurer. The COUNTY reserves the right to require certified copies of all required insurance policies at any time.

WAIVERS:

I represent and attest that I am a person authorized to make representations on behalf of the CITY, and represent the following:
(mark X if applicable)
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Automobile Exemption: I certify that ___________________ does not own nor use vehicles in the performance of the agreement for which this insurance requirement is attached.

Workers’ Compensation Exemption: I certify that ___________________ is not required to carry workers’ compensation coverage or has filed an exemption with the State of California as required by law.

I acknowledge and represent that we have met the insurance requirements listed above.

Print Name: ______________________________ Date: __________ Contractor Name: _________________________________________ Signature: ________________________________________________ 70 City of Woodlake

AGENDA ITEM IV-E
June 9, 2025
Prepared by Ramon Lara, City Staff
SUBJECT:

Action: Adoption of Resolution: Approval of the Agreement Between the County of Tulare and the City of Woodlake for 24 Hour Emergency Dispatch and Communication Services and Authorize the City Administrator to Execute the Agreement BACKGROUND:

Since July 1, 2024 through June 30, 2025 the County of Tulare has been providing dispatch services to the City of Woodlake for an annual fee of $ 103,470.00. The County provides 24- hour dispatch and communication services.

DISCUSSION:

For the fiscal year beginning July 1, 2025, through June 30, 2026, the County proposes to provide those services at a cost of $153,882.00. The ability to receive dispatch services from the County and remove those responsibilities from City staff will continue to create flexibility for staffing within the Woodlake Police Department while allowing for cost savings for the City.

RECOMMENDATIONS:

Staff recommend that the agreement between the County of Tulare and the City of Woodlake, for 24 hour emergency dispatch and communication services, be approved.

FISCAL IMPACT:

The fee being charged by the County of Tulare is what will be added to the City budget and is below what it would cost the City of Woodlake to provide the services.

ATTACHMENTS:

1. Resolution: Approval of the Agreement Between the County of Tulare and the City of Woodlake for 24 Hour Emergency Dispatch and Communication Services

2. Agreement Between the County of Tulare and the City of Woodlake for 24 Hour Emergency Dispatch and Communication Services
71 BEFORE THE CITY COUNCIL

OF THE CITY OF WOODLAKE

COUNTY OF TULARE

STATE OF CALIFORNIA
In the matter of:

APPROVAL OF AGREEMENT BETWEEN ) Resolution No. 25-

COUNTY OF TULARE AND THE CITY OF )
WOODLAKE FOR 24 HOUR EMERGENCY )

DISPATCH AND COMMUNICATION SERVICES )
Councilmember _____________ offered the following resolution and moved its adoption.

Approval of the amendment to the agreement between the County of Tulare and the City of Woodlake for 24-hour emergency dispatch and communication services.

WHEREAS, the City of Woodlake will maintain and operate a police organization within its boundaries; and
WHEREAS, the County of Tulare agrees to provide 24-hour emergency dispatch and communication services to the City of Woodlake; and
WHEREAS, the services will be provided for an amount of $153,882.00 for the fiscal year beginning July 1, 2025, and ending June 30, 2026.

NOW, THEREFORE, THE CITY OF WOODLAKE DOES RESOLVE to approve the attached amendment to the agreement between the County of Tulare and the City of Woodlake for 24-hour emergency dispatch and communication services and authorize the City Administrator to sign necessary documents.

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 June 9, 2025.

AYES:

NOES:

ABSTAIN:

ABSENT:
__________________________
Rudy Mendoza, Mayor
ATTEST:
_____________________
Irene Zacarias, City Clerk
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EMERGENCY DISPATCH AND COMMUNICATION SERVICES AGREEMENT

BETWEEN THE COUNTY OF TULARE AND

THE CITY OF WOODLAKE
THIS AGREEMENT (“Agreement”) is entered into as of ___________, between the COUNTY OF TULARE, a political subdivision of the State of California (“COUNTY”), and the CITY OF WOODLAKE, an incorporated city within the State of California (“CITY”).

COUNTY and CITY are each a “Party” and together are the “Parties” to this Agreement, which is made with reference to the following:

A. CITY desires to contract with COUNTY for COUNTY to provide 24-hour emergency dispatch and communication services; and B. COUNTY is agreeable to rendering such emergency dispatch and communication services as herein set forth.

ACCORDINGLY, THE PARTIES AGREE AS FOLLOWS:

1. TERM: This Agreement becomes effective as of July 1, 2025, and expires at 11:59 p.m. on July 30, 2026, unless earlier terminated in accordance with the provisions of this Agreement, or unless the Parties extend the term by a written amendment to this Agreement.

2. SCOPE OF SERVICES: See attached Exhibit A.

3. PAYMENT FOR SERVICES: See attached Exhibit B.

4. INSURANCE: COUNTY and CITY, each at their sole cost and expense, to protect against liability arising from any and all negligent acts or incidents caused by their employees, shall maintain during the term of this agreement Commercial General Liability and Professional Liability insurance in amounts not less than one million dollars ($1,000,000) for each occurrence and two million dollars ($2,000,000) in the aggregate, Automobile Liability (any auto) of one million dollars ($1,000,000) per occurrence. If an annual aggregate applies it must be no less than two million dollars ($2,000,000). COUNTY and CITY shall maintain evidence of workers’ compensation and disability coverage as required by law. Coverage under such insurance shall be obtained from a carrier rated A, or better, by AM Best or a qualified program of self-insurance.

5. GENERAL TERMS AND CONDITIONS: See attached Exhibit C.

6. NOTICES: (a) Except as may be otherwise required by law, any notice to be given must be written and must be either personally delivered, sent by facsimile transmission or sent by first class mail, postage prepaid and addressed as follows:

COUNTY: With a Copy to:

Tulare County Sheriff’s Office
Business Office, Fiscal Manager
833 S. Akers Street
Visalia, CA 93277
Phone No.: (559) 802-9449
Fax No.: (559) 737-4283
County Administrative Officer/
Clerk, Board of Supervisors
2800 W. Burrel Ave.

Visalia, CA 93291
Phone No.: (559) 636-5005
Fax No.: (559) 733-6318
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CITY:

City Administrator
City of Woodlake
350 N. Valencia Blvd.

Woodlake, CA 93286
Phone No.: (559) 564-8055
Fax No.: (559) 592-3556
(b) Notice personally delivered is effective when delivered. Notice sent by facsimile transmission is deemed to be received upon successful transmission. Notice sent by first class mail will be deemed received on the fifth calendar day after the date of mailing.

Either Party may change the above address by giving written notice under this section.

7. AUTHORITY: The Parties represent and warrant that the individual(s) signing this Agreement on their behalves are duly authorized and have legal capacity to sign this Agreement and bind the Party to its terms. The Parties have each relied upon this representation and warranty in entering into this Agreement.

8. COUNTERPARTS: The Parties may sign this Agreement in counterparts, each of which is an original and all of which taken together form one single document.

9. MANUAL OR ELECTRONIC SIGNATURES: The Parties may sign this Agreement by means of manual or electronic signatures. The Parties agree that the electronic signature of a Party, whether digital or encrypted, is intended to authenticate this Agreement and to have the same force and effect as a manual signature. For purposes of this Agreement, the term “electronic signature” means any electronic sound, symbol, or process attached to or logically associated with this Agreement and executed and adopted by a Party with the intent to sign this Agreement, including facsimile, portable document format, or email electronic signatures, pursuant to the California Uniform Electronic Transactions Act (Cal.

Civ. Code §§ 1633.1 to 1633.17), as it may be amended from time to time. [THIS SPACE LEFT BLANK INTENTIONALLY; SIGNATURES FOLLOW ON NEXT PAGE] 74

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THE PARTIES, having read and considered the above provisions, indicate their agreement by their authorized signatures below.

CITY OF WOODLAKE
Date: By
Print Name _______________________
Title ____________________________
Date: By
Print Name _______________________
Title ___________________________
[Pursuant to Corporations Code section 313, County policy requires that contracts with a Corporation be signed by both (1) the chairman of the Board of Directors, the president or any vice-president (or another officer having general, operational responsibilities), and (2) the secretary, any assistant secretary, the chief financial officer, or any assistant treasurer (or another officer having recordkeeping or financial responsibilities), unless the contract is accompanied by a certified copy of a resolution of the corporation’s Board of Directors authorizing the execution of the contract. Similarly, pursuant to California Corporations Code section 17703.01, County policy requires that contracts with a Limited Liability Company be signed by at least two managers, unless the contract is accompanied by a certified copy of the articles of organization stating that the LLC is managed by only one manager.]

COUNTY OF TULARE
Date: By
Pete Vander Poel,
Chair, Board of Supervisors
ATTEST: Jason T. Britt
County Administrative Officer/Clerk of the Board
of Supervisors of the County of Tulare
By
Deputy Clerk
Template approved as to form by
County Counsel on 4/30/2025
Matter # 2025507
75

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EXHIBIT A

SCOPE OF SERVICES

CITY OF WOODLAKE
______________________________________________________________________ (a) COUNTY agrees to provide emergency dispatch and communication to CITY as follows:
i. Answer and interrogate all emergency calls and callers seven (7) days per week, 24 hours per day.
ii. Alert appropriate personnel, as designated by CITY, for emergency response.
iii. Monitor response and dispatch additional personnel and/or equipment as requested by Incident Commander. (b) COUNTY agrees to provide electronic access to CITY to the Sheriff’s Application Data Systems (ADSI) for records/report writing application. CITY shall have full electronic access to all CITY index data. CITY access to ADSI shall be limited to law enforcement personnel including clerk and aides, as required. (c) CITY shall be responsible for obtaining a software license for the application.

All cost incurred for the software license will be the responsibility of CITY. (d) Data from the programs will be stored on existing COUNTY servers and will account for a small percentage of usage on those servers. (e) Connectivity will be obtained via existing network infrastructure with little to no impact to the COUNTY.
(f) There will be no cost to CITY to access the Sheriff’s Application Data System records/report writing application.
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EXHIBIT B

PAYMENT FOR SERVICES

CITY OF WOODLAKE
______________________________________________________________________

1. The annual cost for all services is $153,882.

2. Billing by COUNTY will be submitted on an annual basis for services performed during the year, July 1, 2025, to June 30, 2026. COUNTY will send CITY an invoice by July 31, 2025. Payment will be due by the CITY to the COUNTY within 30 days after receipt of the invoice.
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EXHIBIT C

GENERAL TERMS AND CONDITIONS

EMERGENCY DISPATCH AND COMMUNICATIONS SERVICES AGREEMENT

CITY OF WOODLAKE
______________________________________________________________________

1. LIMITATION OF LIABILITY:
(a) EXCEPT AS OTHERWISE PROVIDED IN PARAGRAPH 1(c), IN NO EVENT SHALL

COUNTY BE LIABLE UNDER THIS AGREEMENT TO CITY FOR CONSEQUENTIAL, INDIRECT, INCIDENTAL, SPECIAL, EXEMPLARY, PUNITIVE OR ENHANCED DAMAGES, OR LOST REVENUES, ARISING OUT OF, RELATING TO, OR IN CONNECTION

WITH ANY BREACH OF THIS AGREE-MENT, REGARDLESS OF (A) WHETHER SUCH

DAMAGES WERE FORESEEABLE, (B) WHETHER OR NOT CITY WAS ADVISED OF THE POSSIBILITY OF SUCH DAMAGES AND (C) THE LEGAL OR EQUITABLE THEORY (CONTRACT, TORT OR OTHERWISE) UPON WHICH THE CLAIM IS BASED. (b) EXCEPT AS OTHERWISE PROVIDED IN PARAGRAPH 1(c), IN NO EVENT SHALL COUNTY’S AGGREGATE LIABILITY ARISING OUT OF OR RELATED TO THIS AGREEMENT, WHETHER ARISING OUT OF OR RELATED TO BREACH OF CONTRACT,

TORT (INCLUDING NEGLIGENCE) OR OTHERWISE, EXCEED THE TOTAL OF THE AMOUNTS PAID, AND AMOUNTS ACCRUED BUT NOT YET PAID, TO COUNTY PURSUANT TO THIS AGREEMENT IN THE 12-MONTH PERIOD PRECEDING THE EVENT GIVING RISE TO THE CLAIM, OR $153,882, WHICHEVER IS LESS. (c) THE LIMITATIONS AND EXCLUSIONS SET FORTH IN THIS PARAGRAPH 1 SHALL NOT APPLY TO: (1) DAMAGES OR LIABILITIES ARISING FROM A MATERIAL BREACH OF PARAGRAPH 8 (CONFIDENTIALITY); (2) DAMAGES OR LIABILITIES ARISING

FROM THIRD-PARTY CLAIMS THAT ARE SUBJECT TO INDEMNIFICATION UNDER PARAGRAPH 5; AND (3) DAMAGES OR LIABILITIES ARISING FROM WILLFUL MISCONDUCT.

2. INDEPENDENT CONTRACTOR STATUS: The Parties enter into this Agreement with the express understanding that COUNTY will perform all services required under this Agreement as an independent contractor. The Parties agree that the COUNTY and any of its agents, employees, or officers cannot be considered agents, employees, or officers of CITY. Subject to any performance criteria contained in this Agreement, COUNTY will be solely responsible for determining the means and methods of performing the specified services and CITY will have no right to control or exercise any supervision over COUNTY as to how the COUNTY will perform the services.

3. GOVERNING LAW: The laws of the State of California, without reference to California conflict of laws principles, govern this Agreement and its interpretation. The Parties agree that this Agreement is made in and will be performed in Tulare County, California.

4. CONFLICT OF INTEREST:
(a) At all times during the performance of this Agreement, the Parties must comply with the law of the State of California regarding conflicts of interests and appearance of conflicts of interests, including, but not limited to, Government Code Section 1090 et seq., and the Political Reform Act, Government Code Section 81000 et seq. and regulations 78

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promulgated by the California Fair Political Practices Commission. The statutes, regulations and laws previously referenced include, but are not limited to, prohibitions against any public officer or employee, from making any decision on behalf of the public entity in which the officer, employee or consultant/contractor has a direct or indirect financial interest. A violation can occur if the public officer, employee or consultant/contractor participates in or influences any decision that has the potential to confer any pecuniary benefit on the consultant/contractor or any business firm in which consultant/contractor has an interest, with certain narrow exceptions.
(b) The Parties agree that if any facts come to their attention that raise any questions as to the applicability of conflicts of interests laws, then the Party will immediately inform the other Party and provide all information needed for resolution of this question.

5. INDEMNIFICATION AND DEFENSE:
(a) To the fullest extent permitted by law, CITY shall defend, indemnify and hold COUNTY, its officers, employees, representatives, and agents harmless from and against any and all liability, loss, expense (including reasonable attorneys’ fees and costs), or claims for injury or damages arising out of the performance of this Agreement, but only in proportion to and to the extent such liability, loss, expense, attorneys’ fees and costs, or claims for injury or damages are caused by or result from the negligent or intentional acts or omissions of CITY, its officers, employees, or agents. (b) To the fullest extent permitted by law, COUNTY shall defend, indemnify and hold CITY, its officers, employees, representatives, and agents harmless from and against any and all liability, loss, expense (including reasonable attorneys’ fees and costs), or claims for injury or damages arising out of the performance of this Agreement, but only in proportion to and to the extent such liability, loss, expense, attorneys’ fees and costs, or claims for injury or damages are caused by or result from the negligent or intentional acts or omissions of COUNTY, its officers, employees, or agents .

6. TERMINATION:
(a) Without Cause: COUNTY may terminate this Agreement without cause by giving thirty (30) days’ prior written notice to CITY of its intention to terminate under this provision, specifying the date of termination. CITY will pay to COUNTY the compensation earned for work performed and not previously paid for to the date of termination. The payment of any compensation is subject to the restrictions on payment of compensation otherwise provided in this Agreement.
(b) With Cause: Either Party may terminate this Agreement immediately, by written notice to the other Party, should the other Party:
(1) Be adjudged a bankrupt, or
(2) Become insolvent or have a receiver appointed, or
(3) Make a general assignment for the benefit of creditors, or (4) Suffer any judgment that remains unsatisfied for 30 days, and that would substantively impair the ability of the judgment debtor to perform under this Agreement, or (5) Materially breach this Agreement.

In addition, COUNTY may terminate this Agreement based on:
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(6) Material misrepresentation, either by CITY or anyone acting on CITY’s behalf, as to any matter related in any way to subject matters of this Agreement, or (7) Other misconduct or circumstances that, in the sole discretion of COUNTY, exposes COUNTY to an unreasonable risk of liability.

For any of the occurrences except item (5) above, termination may be effected upon written notice by the terminating Party specifying the date of the termination. Upon a material breach, the Agreement may be terminated after the failure of the defaulting Party to remedy the breach to the satisfaction of the non-defaulting Party within 5 days of written notice specifying the breach. If the breach is not remedied within that 5-day period, then the non-defaulting Party may terminate this Agreement on further written notice specifying the date of termination. If the nature of the breach is such that it cannot be cured within a 5- day period, then the defaulting Party may submit a written proposal within that period which sets forth a specific means to resolve the default. If the non-defaulting Party consents to that proposal in writing, which consent may not be unreasonably withheld, then the defaulting Party must immediately embark on its plan to cure the default or breach. If the default or breach is not cured within the time agreed, then the non-defaulting Party may terminate this Agreement upon written notice specifying the date of termination. CITY will pay to COUNTY the compensation earned for work satisfactorily performed and not previously paid for to the date of termination. The payment of such compensation is subject to the restrictions on payment of compensation otherwise provided in this Agreement. (c) Effects of Termination: Expiration or termination of this Agreement will not terminate any obligations to indemnify, to maintain and make available any records pertaining to the Agreement, to cooperate with any audit, to be subject to offset, or to make any reports of pre-termination contract activities.

7. TIME OF ESSENCE: The Parties agree that time is of the essence under this Agreement, unless they agree otherwise in writing.

8. CONFIDENTIALITY: CITY may not use or disclose any information it receives from COUNTY under this Agreement that COUNTY has previously identified as confidential or exempt from mandatory public disclosure except as necessary to carry out the purposes of this Agreement or as authorized in advance by COUNTY. Unless required to do so by law, including, but not limited to, the Ralph M. Brown Act or the California Public Records Act, COUNTY may not disclose to third parties any information it receives from CITY that CITY has previously identified as confidential. If COUNTY determines that it must disclose any information that CITY previously identified as confidential, then it shall promptly give CITY written notice of its intention to disclose such information and the authority for such disclosure. CITY shall have period of five (5) calendar days thereafter within which to seek a protective court order to prevent such disclosure or to notify COUNTY that it will not seek such an order. COUNTY shall cooperate with CITY in any efforts to seek such a court order. COUNTY shall not disclose the information until the five (5) day period has expired without a response from CITY, or CITY has notified COUNTY that it will not seek such an order, or CITY has sought and a court has declined to issue a protective order for such information. If CITY seeks a protective order for such information, CITY shall defend and indemnify COUNTY from any and all loss, injury, or claim arising from COUNTY’S withholding of the information from the requestor. This includes any attorney’s 80

Page 9 of 10 ends

fees awarded to the requestor. The duty of COUNTY and CITY to maintain confidentiality of information under this section continues beyond the term of this Agreement.

9. DISPUTES AND DISPUTE RESOLUTION: The Parties shall continue with their responsibilities under this Agreement during any dispute. If a dispute arises out of or relating to this Agreement, or the breach of the Agreement, and if the dispute cannot be settled through negotiation, then the Parties agree first to try in good faith to settle the dispute by non-binding mediation, to be held in Tulare County, California, before resorting to litigation or some other dispute resolution procedure, unless the Parties mutually agree otherwise.

The Parties must mutually select the mediator, but in case of disagreement, then the Parties will select the mediator by lot from among two nominations provided by each Party. The Parties will split equally all costs and fees required by the mediator; otherwise each Party will bear its own costs of mediation. If mediation fails to resolve the dispute within 30 days, then either Party may pursue litigation to resolve the dispute.

10. FURTHER ASSURANCES: Each Party will execute any additional documents and perform any further acts that may be reasonably required to effect the purposes of this Agreement.

11. CONSTRUCTION: This Agreement reflects the contributions of all Parties and so the provisions of Civil Code section 1654 will not apply to address and interpret any alleged uncertainty or ambiguity.

12. HEADINGS: Section headings are provided for organizational purposes only and do not in any manner affect the scope, meaning, or intent of the provisions under the headings.

13. NO THIRD-PARTY BENEFICIARIES INTENDED: Unless specifically set forth, the Parties to this Agreement do not intend to provide any other party with any benefit or enforceable legal or equitable right or remedy.

14. WAIVERS: The failure of either Party to insist on strict compliance with any provision of this Agreement will not be considered a waiver of any right to do so, whether for that breach or any later breach. The acceptance by either Party of either performance or payment will not be considered a waiver of any preceding breach of the Agreement by the other Party.

15. ORDER OF PRECEDENCE: In the event of any conflict or inconsistency between or among the body of the Agreement (which includes this Exhibit C “General Terms and Conditions”) and any other Exhibit, Schedule, or Attachment, then the terms and conditions of the body of the Agreement shall prevail.

16. CONFLICT WITH LAWS OR REGULATIONS/ SEVERABILITY: This Agreement is subject to all applicable laws and regulations. If any provision of this Agreement is found by any court or other legal authority, or is agreed by the Parties to be, in conflict with any code or regulation governing its subject matter, only the conflicting provision will be considered null and void. If the effect of nullifying any conflicting provision is such that a 81

Page 10 of 10 ends

material benefit of the Agreement to either Party is lost, then the Agreement may be terminated at the option of the affected Party. In all other cases, the remainder of the Agreement will continue in full force and effect.

17. ENCRYPTION: In accordance with the Department of Justice (DOJ) Bulletin number 20-09-CJIS, this agreement between COUNTY and CITY affirms our mutual obligation to comply with the FBI CJIS Security Policy regarding the secure handling and transmission of Criminal Justice Information (CJI) and Personally Identifiable Information (PII). Both parties commit to implementing the encryption protocols specified in sections 5.10.1.2,

5.10.1.2.1, and 5.13.1 of the CJIS Security Policy to ensure the secure transmission of all radio communications, including but not limited to all CJI, PII, and other sensitive data.

This encryption will apply to all radio traffic, whether restricted or unrestricted, and will be enforced to safeguard the integrity and confidentiality of the information transmitted. Additionally, COUNTY will develop and enforce policies to ensure that the dissemination of sensitive information, including restricted CJI and any combinations of data elements qualifying as PII, is appropriately controlled to prevent unauthorized access or disclosure.

By adhering to these protocols, both parties reaffirm their commitment to upholding the highest standards of security and privacy in all radio communications, thereby ensuring compliance with the DOJ CJIS Security Policy.

18. ENTIRE AGREEMENT: This Agreement represents the entire agreement between CITY and COUNTY as to its subject matter and no prior oral or written understanding will be of any force or effect. No part of this Agreement may be modified without the written consent of both Parties.

19. RECYCLED PAPER CONTENT: To the extent services under this Agreement include printing services, pursuant to Public Contract Code section 22153 the Parties shall use paper that meets the recycled content requirements of Public Contract Code section 12209. 82 City of Woodlake

AGENDA ITEM V-A
June 9, 2025
Prepared by Ramon Lara, City Staff
SUBJECT:

Information: Review the Current Refuse Rates for the City of Woodlake and Surrounding Areas BACKGROUND:

On April 22, 2024, the Woodlake City Council through Resolution No. 24-44 adopted the following service rate and CPI adjustments over the subsequent four (4) years, as shown below:

Year 1 (2024) Year 2 (2025) Year 3 (2026) Year 4 (2027) Year 5 (2028) $32.05 CPI
Adjustment
CPI
Adjustment
CPI
Adjustment
CPI
Adjustment
The CPI adjustment will be based on the most recent 12 months available and shall be calculated as the Consumer Price Index – All Urban Consumers (CPI-U) for San Francisco, Oakland, and Hayward.

A summary of the proposed rates for three can service are found below. The rates are based on a

3.5% CPI Index estimate.
3 Can Residential Rates for the Upcoming Five Years (Estimated CPI Index 3.5%) Year 1 (2024) Year 2 (2025) Year 3 (2026) Year 4 (2027) Year 5 (2028) $32.05 $33.17 $34.33 $35.53 $36.78
DISCUSSION:

As part of the City’s contract for refuse services with Mid-Valley Disposal, City staff have compared the City of Woodlake rates with those rates of surrounding city’s (Lindsay, Exeter, Farmersville). The comparison found that Woodlake residents pay approximately $1.35 to $2.85 more a month base rate than other residents in the area for residential services. The base rate does not include a franchise fee. Some of the factors for the higher rates are proximity to landfill, senior citizen discounts, clean ups, bulky item pick up, and illegal dumping clean-up.

City Base Rate
City of Woodlake $25.03
City of Lindsay $23.69
City of Exeter $23.38
City of Farmersville $22.21
83 The summary below breaks down the extra costs of providing the additional services:

Annual Cost
Per Month
Rate
Cost of 3-day clean up events twice per year vs 1 single day event twice per year (4 extra days total) $7,534.80 $0.35 Cost of 1 free bulky item pickup per year
$17,007.12 $0.79
Cost for 10 tons of illegal dumping clean up annually
$4,090.32 $0.19
Senior Discount
$2,946.24 $0.14
Another option that the City of Woodlake would have other than eliminating the services above would be to include an automatic renewal clause in the term of the agreement. The clause would allow Mid Valley Disposal to offer a more competitive rate to the City. This is similar to the agreements with the City of Lindsay and City of Farmersville.

The clause would read:

The initial term of this Agreement shall commence at 12:00 a.m. on July 1, 2024, and expire at 12:00 a.m. on June 30, 2034. Thereafter, beginning on July 1, 2025, and on each July 1 anniversary date thereafter, the term of this Agreement will be extended automatically for one (1) additional year, so as to have a rolling term of ten (10) years. Should either party desire that said automatic renewal and extension provision be terminated, such party shall give the other written notice of nonrenewal between January 1 and June 30 in any year, but not before the year 2025. Any such notice, properly given, shall serve to terminate the automatic one-year renewal and extension provision only, and this Agreement shall remain in effect for the balance of the term then outstanding. In the event that either party exercises its right to terminate the automatic renewal and extension provision under this paragraph, the parties may subsequently reinstate the automatic renewal and extension provision by mutual written agreement. Termination of this Agreement may also occur pursuant to the section “Failure to Perform and Remedies,” hereafter stated in this Agreement.

RECOMMENDATIONS:

No staff recommendation. Staff wants Council to have all available information to give staff direction.

FISCAL IMPACT:

No fiscal impact on the City of Woodlake.

ATTACHMENTS:

None
84 City of Woodlake

AGENDA ITEM V-B
June 9, 2025
Prepared by Emmanuel Llamas, City Staff
SUBJECT:

Action: Adoption of Resolution: Approval of the City of Woodlake Declaring Lakeview Estates as Surplus Property to Dispose of the Property for Affordable Housing Development – Public Hearing
BACKGROUND:

The City of Woodlake owns Lakeview Estates, a proposed subdivision including nine lots zoned Low-Density residential, located at the corner of Pomegranate Street and East Lakeview Street in Woodlake, APNs of the property are: 061-140-068, 061-140-067, 061-140-066, 061-140-065, 061-140-064, 061-140-063, 061-140-071, 061-140-070, and 061-140-069.

The City of Woodlake intends to abide by the Surplus Land Act when disposing of City property, and Lakeview Estates is a proposed subdivision which is planned to become affordable housing units for single family residential dwellings.

DISCUSSION:

The City of Woodlake is conducting a public hearing at today’s City Council meeting to consider declaring City property surplus land in accordance with The California Department of Housing and Community Development Surplus Land Act and Government Code Sections 54220-54234 to support affordable housing development on the subject property.

Lakeview Estates is identified in the City of Woodlake’s 6th Cycle Housing Element as an affordable housing site, and the City utilized California Department of Housing and Community Development Permanent Local Housing Allocation Program grant funding to support the Lakeview Estates affordable housing project, which requires for any lots purchased via the grant to be deed restricted for affordable housing
RECOMMENDATIONS:

None
FISCAL IMPACT:

None
ATTACHMENTS:
85 1. Adoption of Resolution: Approval of the City of Woodlake Declaring Lakeview Estates as Surplus Property to Dispose of the property for Affordable Housing Development

2. Lakeview Estates Final Subdivision Map
86 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 ) Resolution No. 25-

DECLARING LAKEVIEW ESTATES )

AS SURPLUS PROPERTY TO DISPOSE OF )

THE PROPERTY FOR AFFODABLE HOUSING )

DEVELOPMENT )
Councilmember , offered the following resolution and moved its adoption for the approval of the City of Woodlake Declaring Lakeview Estates as Surplus Property to Dispose of the property for Affordable Housing Development.

WHEREAS, The City of Woodlake owns Lakeview Estates, a proposed subdivision including nine lots zoned Low-Density residential, located at the corner of Pomegranate Street and East Lakeview Street in Woodlake, APNs of the property are: 061-140-068, 061-140-067, 061-140-066, 061-140- 065, 061-140-064, 061-140-063, 061-140-071, 061-140-070, and 061-140-069; and WHEREAS, The City of Woodlake intends to abide by the Surplus Land Act (California Government Code Section 54220 through 54234) when disposing of City property, and Lakeview Estates is a proposed subdivision which is planned to become affordable housing units for single family residential dwelling; and
WHEREAS, The City of Woodlake utilized California Department of Housing and Community Development Permanent Local Housing Allocation Program grant funding to support the Lakeview Estates affordable housing project, which requires for any lots purchased via the grant to be deed restricted for affordable housing; and
NOW, THEREFORE, BE IT RESOLVED, the City Council hereby approves the City of Woodlake Declaring Lakeview Estates as Surplus Property to Dispose of the property for Affordable Housing Development.

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 June 9, 2025.

AYES:

NOES:

ABSTAIN:

ABSENT:
___________________________
Rudy Mendoza, Mayor
ATTEST:
______________________________
Irene Zacarias, City Clerk
87 88
89 City of Woodlake

AGENDA ITEM V-C
June 9, 2025
Prepared by Emmanuel Llamas, City Staff
SUBJECT:

Action: Adoption of Resolution: Approval of the City Engineer’s Report for the Parkwood, Gentle Hills Estates, Olive Estates, Castle Rock, Olive Vista, Castle Rock Phase II, Valencia Heights, Castle Rock Phase III, Hillside Estates and Greenwood Phase I & II, and Kaweah View Homes Landscape and Lighting Districts BACKGROUND:

Prior to any action by the City Council, the City Engineer develops an engineer’s report that breaks down the costs necessary to maintain each assessment district.

Reports for each lighting and landscaping district in Woodlake are attached with this item.

DISCUSSION:

The individual engineer’s report, for the assessment district, breaks down the costs necessary to maintain the district. The assessment allows for maintenance of grounds and lights plus incidental costs such as administration and engineering. The District will be maintained by City staff. There are no proposed increases for any of the assessment districts.

RECOMMENDATIONS:

Staff recommends that the City Council approve the engineer’s report for the Approval of the City Engineer’s Report for the Parkwood, Gentle Hills Estates, Olive Estates, Castle Rock, Olive Vista, Castle Rock Phase II, Valencia Heights, Castle Rock Phase III, Hillside Estates, and Greenwood Phase I & II, and Kaweah View Homes Landscape and Lighting Districts
FISCAL IMPACT:

The Parkwood, Gentle Hills Estates, Olive Estates, Castle Rock, Olive Vista, Castle Rock Phase II, Valencia Heights, Castle Rock Phase III, Hillside Estates, Greenwood Phase I & II, and Kaweah View Homes Landscape and Lighting Districts will be the necessary amounts to cover all expenditures by the City of Woodlake and will not affect the General Fund.
90 ATTACHMENTS:

1. Resolution: Approval of the City Engineer’s Report for Parkwood, Gentle Hills Estates, Olive Estates, Castle Rock, Olive Vista, Castle Rock Phase II, Valencia Heights, Castle Rock Phase III, Hillside Estates, Greenwood Phase I & II, and Kaweah View Homes Landscape and Lighting Districts

2. Attachments: Engineer’s Reports for Parkwood, Gentle Hills Estates, Olive Estates, Castle Rock, Olive Vista, Castle Rock Phase II, Valencia Heights, Castle Rock Phase III, Hillside Estates, Greenwood Phase I & II, and Kaweah View Homes Landscape and Lighting Districts
91 BEFORE THE CITY COUNCIL

OF THE CITY OF WOODLAKE

COUNTY OF TULARE

STATE OF CALIFORNIA
In the matter of:

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

REPORT FOR LANDSCAPE AND LIGHTING )

ASSESSMENT DISTRICTS )
Councilmember , offered the following resolution and moved its adoption for the approval of the City Engineer’s Report for the Parkwood, Gentle Hills Estates, Olive Estates, Castle Rock, Olive Vista, Castle Rock Phase II, Valencia Heights, Castle Rock Phase III, Hillside Estates, Greenwood Phase I & II, and Kaweah View Homes Landscape and Lighting Districts.

WHEREAS, the City Council of the City of Woodlake, pursuant to the Landscaping and Lighting Act of the 1972, directed the City Engineer to prepare and file an annual report for Fiscal Year 2025/2026 for the Parkwood, Gentle Hills Estates, Olive Estates, Castle Rock, Olive Vista, Castle Rock Phase II, Valencia Heights, Castle Rock Phase III, Hillside Estates, Greenwood Phase I & II, and Kaweah View Homes Landscape and Lighting Districts; and WHEREAS, it appears that the report of the engineer is correct and proper in every respect and the conclusions therein reflected are correct and proper; and WHEREAS, all charges hereby imposed are in compliance with California Code, without regard to property valuation, in authority (Section 27-subsection 22594, Streets and Highway Code); and NOW, THEREFORE, BE IT RESOLVED, the City Council hereby approves that attached engineer’s reports for the assessments at Parkwood, Gentle Hills Estates, Olive Estates, Castle Rock, Olive Vista, Castle Rock Phase II, Valencia Heights, Castle Rock Phase III, Hillside Estates, Greenwood Phase I & II, and Kaweah View Homes Landscape and Lighting Districts.

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 June 9, 2025.

AYES:

NOES:

ABSTAIN:

ABSENT:
___________________________
Rudy Mendoza, Mayor
ATTEST:
______________________________
Irene Zacarias, City Clerk
92 \\CHSVR01\Government\Agenda\FY 24-25\City Council\June 9, 2025\Item V.C Attachment 01 - 92703 Parkwood - 2025.doc

ENGINEER'S REPORT OF CITY OF WOODLAKE

PARKWOOD

LANDSCAPE AND LIGHTING
ASSESSMENT DISTRICT NO. 93-01
(Pursuant to the Landscaping and Lighting Act of 1972)
FISCAL YEAR 2025-2026
Monique C. Mello, P.E., City Engineer for the City of Woodlake, Tulare County, California, and Engineer of Work for Assessment District 93-01, makes this report, as directed by the City Council, pursuant to Section 22585 of the Streets and Highways code (Landscaping and Lighting Act of 1972).

The improvements which are the subject of this report are briefly described as follows:
 Maintenance and operation of ponding basin, landscaping, and streetlights.

This report consists of five exhibits, as follows:

EXHIBIT A Recording History
EXHIBIT B Recapitalization of Assessments
EXHIBIT C Estimated Assessments
EXHIBIT D Assessment Roll
EXHIBIT E Diagram Showing All Parcels of Real Property within the Assessment District
Respectfully submitted,
Monique C. Mello, P.E., City Engineer
AG/MCM
#250107
93 #92703A A - 1

ENGINEER'S REPORT OF CITY OF WOODLAKE

LANDSCAPE AND LIGHTING
DISTRICT NO. 93-01
FISCAL YEAR 2025-2026

EXHIBIT A

RECORDING HISTORY
INITIAL RECORDING June 1995
Subdivision included:

PARKWOOD
SECOND RECORDING July 1, 1996

PARKWOOD
THIRD RECORDING August 16, 1997

PARKWOOD
FOURTH RECORDING 1998

PARKWOOD
FIFTH RECORDING August 1999

PARKWOOD
SIXTH RECORDING July 1, 2000

PARKWOOD
SEVENTH RECORDING July 2001

PARKWOOD
EIGHTH RECORDING July 2002

PARKWOOD
NINTH RECORDING July 2003

PARKWOOD
94 #92703A A - 2
TENTH RECORDING July 2004

PARKWOOD
ELEVENTH RECORDING July 2005

PARKWOOD
TWELFTH RECORDING July 2006

PARKWOOD
THIRTEENTH RECORDING July 2007

PARKWOOD
FOURTEENTH RECORDING July 2008

PARKWOOD
FIFTEENTH RECORDING July 2009

PARKWOOD
SIXTEENTH RECORDING July 2010

PARKWOOD
SEVENTEENTH RECORDING July 2011

PARKWOOD
EIGHTEENTH RECORDING July 2012

PARKWOOD
NINETEENTH RECORDING July 2013

PARKWOOD
TWENTIETH RECORDING July 2014

PARKWOOD
95 #92703A A - 3
TWENTY-FIRST RECORDING July 2015

PARKWOOD
TWENTY-SECOND RECORDING July 2016

PARKWOOD
TWENTY-THIRD RECORDING July 2017

PARKWOOD
TWENTY-FOURTH RECORDING July 2018

PARKWOOD
TWENTY-FIFTH RECORDING July 2019

PARKWOOD
TWENTY-SIXTH RECORDING July 2020

PARKWOOD
TWENTY-SEVENTH RECORDING July 2021

PARKWOOD
TWENTY-EIGTH RECORDING July 2022

PARKWOOD
TWENTY-NINTH RECORDING July 2023

PARKWOOD
THIRTIETH RECORDING July 2024

PARKWOOD
96 #92703A B - 1

ENGINEER'S REPORT OF CITY OF WOODLAKE

LANDSCAPE AND LIGHTING
DISTRICT NO. 93-01
FISCAL YEAR 2025-2026

EXHIBIT B

RECAPITALIZATION OF ASSESSMENTS

PARKWOOD
ACTUAL COST 2024-2025

1. MAINTENANCE COSTS
A. Contractor (Landscaping) $3,500.00
B. Maintenance of Street Lights $100.00
C. Miscellaneous $0.00
Subtotal: $3,600.00

2. INCIDENTAL COSTS
A. Administration $444.00
B. Engineering (Annual Report) $270.00
C. County Fees $31.00
D. Cost Applied Non-Departmental $0.00
E. Miscellaneous $0.00
Subtotal: $745.00
TOTAL COST: $4,345.00
TOTAL ASSESSMENT RECEIVED 2024-2025 $4,345.00
ADJUSTMENT TO 2025-2026 (Deficit to be carried forward) $0.00 97 #92703A C - 1

ENGINEER'S REPORT OF CITY OF WOODLAKE

LANDSCAPING AND LIGHTING
DISTRICT NO. 93-01
FISCAL YEAR 2025-2026

EXHIBIT C

ESTIMATED ASSESSMENTS

PARKWOOD

1. MAINTENANCE COSTS
A. Contractor (Landscaping) $3,500.00
B. Electricity for Street Light $100.00
C. Special Department Expense $0.00
Subtotal: $3,600.00

2. INCIDENTAL COSTS
A. Administration $444.00
B. Engineering (Annual Report) $270.00
C. County Fees $31.00
D. Costs Applied, Maintenance Shop $0.00
E. Costs Applied, Non-Dept. $0.00
Subtotal: $745.00
TOTAL COST: $4,345.00

3. PRIOR YEAR ADJUSTMENT
(See Exhibit B) $0.00
DISTRICT ASSESSMENT AMOUNT $4,345.00
Each of the 22 equivalent units will continue to be assessed $197.50. 98 #92703A D - 1

ENGINEER'S REPORT OF CITY OF WOODLAKE

LANDSCAPE AND LIGHTING
DISTRICT NO. 93-01
FISCAL YEAR 2025-2026

EXHIBIT D

ASSESSMENT ROLL

PARKWOOD
APN
#
$
AMOUNT

NAME LOT
#

ASSESSMENT
#

SUBDIVISION

DESCRIPTION
061-110-016 $197.50 Hernandez, David & Ana
668 Katelyn Ct.

Woodlake, CA 93286-1372
01 01 Parkwood
061-110-017 $197.50 Salazar, Lidia
664 Katelyn Ct.

Woodlake, CA 93286-1372
02 02 Parkwood
061-110-018 $197.50 Dimas, Mark A. & Azalia, Sally
662 Katelyn Ct.

Woodlake, CA 93286-1372
03 03 Parkwood
061-110-019 $197.50 Martinez, Eric M
(TR) (MARTINEZ FAM TR)
22358 Ave. 340
Woodlake, CA 93286-9511
04 04 Parkwood
061-110-020 $197.50 Estrada, Eliazer & Jose L.
659 Katelyn Ct.

Woodlake, CA 93286-1372
05 05 Parkwood
061-110-021 $197.50 Ramirez, Robert B. & Amalia B.
661 Katelyn Ct.

Woodlake, CA 93286-1372
06 06 Parkwood
061-110-022 $197.50 Martinez, Manuel & Delilah D.
663 Katelyn Ct.

Woodlake, CA 93286-1372
07 07 Parkwood
061-110-023 $197.50 Hernandez, Jose G.
667 Katelyn Ct.

Woodlake, CA 93286-1372
08 08 Parkwood
061-110-024 $197.50 Sandoval, Perla Jasmine
668 Laurel Ln.

Woodlake, CA 93286-1373
09 09 Parkwood
061-110-025 $197.50 Zumaya, Linda T.
664 Laurel Ln.

Woodlake, CA 93286-1373
10 10 Parkwood
061-110-026 $197.50 Hernandez, Fermin N. & Carolina S.
662 Laurel Ln.

Woodlake, CA 93286-1373
11 11 Parkwood
99 #92703A D - 2
APN
#
$
AMOUNT

NAME LOT
#

ASSESSMENT
#

SUBDIVISION

DESCRIPTION
061-110-027 $197.50 Rubio, Antulio (TR) (REVOC TR)
660 Laurel Ln.

Woodlake, CA 93286-1373
12 12 Parkwood
061-110-028 $197.50 Navarro, Jose L Cruz & Rios,
Veronica
407 Holly St.

Woodlake, CA 93286-1376
13 13 Parkwood
061-110-029 $197.50 Powell, S. Randall & Deborah F.
3943 Colma Ave.

Merced, CA 95348-8720
14 14 Parkwood
061-110-030 $197.50 Cabrera, Aniceto & Silvia
502 Summit Ave.

Woodlake, CA 93286-1159
15 15 Parkwood
061-110-031 $197.50 Benavides, Rosario
401 Holly St.

Woodlake, CA 93286-1376
16 16 Parkwood
061-110-032 $197.50 Gutierrez, Magdalena & Hernandez,
Santiago
663 Laurel Ln.

Woodlake, CA 93286-1374
17 17 Parkwood
061-110-033 $197.50 Rodriguez, Jesus L. & Angela I.
667 Laurel Ln.

Woodlake, CA 93286-1374
18 18 Parkwood
061-110-034 $197.50 Lopez, Jacqueline G.
671 Laurel Ln.

Woodlake, CA 93286-1374
19 19 Parkwood
061-110-035 $197.50 Caballero, Silvia
670 E. Whitney Ave.

Woodlake, CA 93286-1350
20 20 Parkwood
061-110-036 $197.50 Luna, Jose & Florinda
668 E. Whitney Ave.

Woodlake, CA 93286-1350
21 21 Parkwood
061-110-037 $197.50 Diaz, Martin & Sara
731 E. Front St.

Farmersville, CA 93223-1379
22 22 Parkwood
100
#92703A E - 1

ENGINEER'S REPORT OF CITY OF WOODLAKE

LANDSCAPE AND LIGHTING
DISTRICT NO. 93-01
FISCAL YEAR 2025-2026

EXHIBIT E

DIAGRAM SHOWING ALL PARCELS

OF REAL PROPERTY WITHIN

THE ASSESSMENT DISTRICT

PARKWOOD
101
\\CHSVR01\Government\Agenda\FY 24-25\City Council\June 9, 2025\Item V.C Attachment 02 - 95702A Olive Estates - 2025.doc

ENGINEER'S REPORT OF CITY OF WOODLAKE

OLIVE ESTATES

LANDSCAPE AND LIGHTING
ASSESSMENT DISTRICT NO. 98-01
(Pursuant to the Landscaping and Lighting Act of 1972)
FISCAL YEAR 2025-2026
Monique C. Mello, P.E., City Engineer for the City of Woodlake, Tulare County, California, and Engineer of Work for Assessment District 98-01, makes this report, as directed by the City Council, pursuant to Section 22585 of the Streets and Highways code (Landscaping and Lighting Act of 1972).

The improvements which are the subject of this report are briefly described as follows:
 Maintenance and operation of ponding basin, landscaping, and streetlights.

This report consists of five exhibits, as follows:

EXHIBIT A Recording History
EXHIBIT B Recapitalization of Assessments
EXHIBIT C Estimated Assessments
EXHIBIT D Assessment Roll
EXHIBIT E Diagram Showing All Parcels of Real Property within the Assessment District
Respectfully Submitted,

Monique C. Mello, P.E., City Engineer
AG/MCM
#250107
102
#95702A A - 1

ENGINEER'S REPORT OF CITY OF WOODLAKE

LANDSCAPE AND LIGHTING
DISTRICT NO. 98-01
FISCAL YEAR 2025-2026

EXHIBIT A

RECORDING HISTORY

OLIVE ESTATES

INITIAL RECORDING
Subdivision included:

OLIVE ESTATES
June 1998

SECOND RECORDING

OLIVE ESTATES
July 1, 1999

THIRD RECORDING

OLIVE ESTATES
July 1, 2000

FOURTH RECORDING

OLIVE ESTATES
July 1, 2001

FIFTH RECORDING

OLIVE ESTATES
July 1, 2002

SIXTH RECORDING

OLIVE ESTATES
July 2003

SEVENTH RECORDING

OLIVE ESTATES
July 2004

EIGHTH RECORDING

OLIVE ESTATES
July 2005

NINTH RECORDING

OLIVE ESTATES
July 2006

TENTH RECORDING

OLIVE ESTATES
July 2007
103
#95702A A - 2

ELEVENTH RECORDING

OLIVE ESTATES
July 2008

TWELFTH RECORDING

OLIVE ESTATES
July 2009

THIRTEENTH RECORDING

OLIVE ESTATES
July 2010

FOURTEENTH RECORDING

OLIVE ESTATES
July 2011

FIFTEENTH RECORDING

OLIVE ESTATES
July 2012

SIXTEENTH RECORDING

OLIVE ESTATES
July 2013

SEVENTEENTH RECORDING

OLIVE ESTATES
July 2014

EIGHTEENTH RECORDING

OLIVE ESTATES

NINETEENTH RECORDING

OLIVE ESTATES

TWENTIETH RECORDING

OLIVE ESTATES
July 2015
July 2016
July 2017

TWENTY-FIRST RECORDING

OLIVE ESTATES
July 2018

TWENTY-SECOND RECORDING

OLIVE ESTATES
July 2019

TWENTY-THIRD RECORDING

OLIVE ESTATES
July 2020

TWENTY-FOURTH RECORDING

OLIVE ESTATES
July 2021

TWENTY-FIFTH RECORDING

OLIVE ESTATES
July 2022
104
#95702A A - 3

TWENTY-SIXTH RECORDING

OLIVE ESTATES
July 2023

TWENTY-SEVENTH RECORDING

OLIVE ESTATES
July 2024
105
#95702A B - 1

ENGINEER'S REPORT OF CITY OF WOODLAKE

LANDSCAPE AND LIGHTING
DISTRICT NO. 98-01
FISCAL YEAR 2025-2026

EXHIBIT B

RECAPITALIZATION OF ASSESSMENTS

OLIVE ESTATES
ACTUAL COST 2024-2025

1. MAINTENANCE COSTS
A. Contractor (Landscaping) $3,950.00
B. Maintenance of Street Lights $1,500.00
C. Slope Maintenance $1,000.00
D. Special Department Expense $577.12
Subtotal: $7,027.12

2. INCIDENTAL COSTS
A. Administration $750.00
B. Engineering (Annual Report) $500.00
C. County Fees $0.00
D. Cost Applied Non-Departmental $0.00
Subtotal: $1,250.00
TOTAL COST: $8,277.12
TOTAL ASSESSMENT RECEIVED 2024-2025 $8,277.12
ADJUSTMENT TO 2025-2026 (Deficit to be carried forward) $0.00 106
#95702A C - 1
ENGINEER’S REPORT OF CITY OF WOODLAKE

LANDSCAPING AND LIGHTING
DISTRICT NO. 98-01
FISCAL YEAR 2025-2026

EXHIBIT C

ESTIMATED ASSESSMENTS

OLIVE ESTATES

1. MAINTENANCE COSTS
A. Contractor (Landscaping) $3,950.00
B. Maintenance of Street Light $1,500.00
C. Scope Maintenance $1,000.00
D. Special Department Expense $577.12
Subtotal: $7,027.12

2. INCIDENTAL COSTS
A. Administration $750.00
B. Engineering (Annual Report) $500.00
C. County Fees $0.00
D. Costs Applied Non-Departmental $0.00
E. Miscellaneous $0.00
Subtotal: $1,250.00
TOTAL COST: $8,277.12

3. PRIOR YEAR ADJUSTMENT
(See Exhibit B) $0.00
DISTRICT ASSESSMENT AMOUNT $8,277.12
Each of the 48 equivalent units will continue to be assessed $172.44. 107
#95702A D - 1

ENGINEER'S REPORT OF CITY OF WOODLAKE

LANDSCAPE AND LIGHTING
DISTRICT NO. 98-01
FISCAL YEAR 2025-2026

EXHIBIT D

ASSESSMENT ROLL

OLIVE ESTATES
APN
#
$
AMOUNT

NAME LOT
#

ASSESSMENT
#

SUBDIVISION

DESCRIPTION
061-083-001 $172.44 Haro, Sergio
290 N. Castle Rock St.

Woodlake, CA 93286-1576
01 48 Olive Estates
061-083-002 $172.44 Martinez, Maria J.
288 N. Castle Rock St.

Woodlake, CA 93286-1576
02 49 Olive Estates
061-083-003 $172.44 Martinez, Domingo & Raquel
720 E. Mountain View Ave.

Woodlake, CA 93286-1574
03 50 Olive Estates
061-083-004 $172.44 Munoz, Abel & Araceli
738 E. Mountain View Ave.

Woodlake, CA 93286-1574
04 51 Olive Estates
061-083-005 $172.44 Garcia, Laura Maria
285 Mission Ct.

Woodlake, CA 93286-1571
05 52 Olive Estates
061-083-006 $172.44 Martinez, Phillip H. (Est of)
P.O. Box 147
Sultana, CA 93666-0147
06 53 Olive Estates
061-083-007 $172.44 Andrade, Arturo
292 Mission Ct.

Woodlake, CA 93286-1571
07 54 Olive Estates
061-083-008 $172.44 Almaraz, Salvador & Margarita
Gastelum
286 Mission Ct.

Woodlake, CA 93286-1571
08 55 Olive Estates
061-083-009 $172.44 Florez, Veronica
770 E. Mountain View Ave.

Woodlake, CA 93286
09 56 Olive Estates
061-083-010 $172.44 Rubalcava, Carlos & Silvia
790 E. Mountain View Ave.

Woodlake, CA 93286-1574
10 57 Olive Estates
061-083-011 $172.44 Tafolla, Jorge L.
285 Rubra Ct.

Woodlake, CA 93286-1570
11 58 Olive Estates
108
#95702A D - 2
APN
#
$
AMOUNT

NAME LOT
#

ASSESSMENT
#

SUBDIVISION

DESCRIPTION
061-083-012 $172.44 Sandoval, Juan J. & Ana Maria
3630 N. Shady Ct.

Visalia, CA 93291
12 59 Olive Estates
061-083-013 $172.44 Delgado, Arturo H.
294 Rubra Ct.

Woodlake, CA 93286-1570
13 60 Olive Estates
061-083-014 $172.44 Sanchez, George & Iris A.
286 Rubra Ct.

Woodlake, CA 93286-1570
14 61 Olive Estates
061-083-015 $172.44 Mendoza, Moises & Raquel
282 Rubra St.

Woodlake, CA 93286-1569
15 62 Olive Estates
061-083-016 $172.44 Jimenez, Gaudencio & Esmeralda
Aguilera De
280 Rubra St.

Woodlake, CA 93286-1569
16 63 Olive Estates
061-083-017 $172.44 Gamez, Macedonio & Alicia
P.O. Box 431
Woodlake, CA 93286-0431
17 64 Olive Estates
061-083-018 $172.44 Garcia, Odulia
268 Rubra St.

Woodlake, CA 93286
18 65 Olive Estates
061-083-019 $172.44 Gonzalez, Porfirio
256 Rubra St.

Woodlake, CA 93286
19 66 Olive Estates
061-083-020 $172.44 Rodriguez, Fernando & Estela
252 Rubra St.

Woodlake, CA 93286-1569
20 67 Olive Estates
061-083-021 $172.44 Estrada, Eduardo & Angela
568 N. Palm St.

Woodlake, CA 93286-1114
21 68 Olive Estates
061-083-022 $172.44 Garcia, Jose M.
125 N. Walnut St.

Woodlake, CA 93286-1430
22 69 Olive Estates
061-083-023 $172.44 Ceballos, Javier & Rosa M.
793 Barouni Ave.

Woodlake, CA 93286-1573
23 70 Olive Estates
061-083-024 $172.44 Cazares, Gildardo
1425 S. Central St., Apt 16
Visalia, CA 93277-4472
24 71 Olive Estates
061-083-025 $172.44 Llamas, Joel M. & Veronica
785 Barouni Ave.

Woodlake, CA 93286-1573
25 72 Olive Estates
061-083-026 $172.44 Reynoso, Damian Noe
783 Barouni Ave.

Woodlake, CA 93286-1573
26 73 Olive Estates
109
#95702A D - 3
APN
#
$
AMOUNT

NAME LOT
#

ASSESSMENT
#

SUBDIVISION

DESCRIPTION
061-083-027 $172.44 Arreola, Rosa
777 Barouni Ave.

Woodlake, CA 93286-1573
27 74 Olive Estates
061-083-028 $172.44 Valenzuela, Marco A.
765 Barouni Ave.

Woodlake, CA 93286-1573
28 75 Olive Estates
061-083-029 $172.44 Gonzalez, Juan & Rosa
753 Barouni Ave.

Woodlake, CA 93286-1573
29 76 Olive Estates
061-083-030 $172.44 Rubio, Luis Daniel
747 Barouni Ave.

Woodlake, CA 93286-1573
30 77 Olive Estates
061-083-031 $172.44 Valencia, Jose M. & Maria E.

P.O. Box 831
Alviso, CA 95002-0831
31 78 Olive Estates
061-083-032 $172.44 Garica, Angelica
190 N. Castle Rock St.

Woodlake, CA 93286-1516
32 79 Olive Estates
061-084-001 $172.44 Corona, Ramon
220 N. Castle Rock St.

Woodlake, CA 93286-1518
33 80 Olive Estates
061-084-002 $172.44 Delgado, Mario A. & Juana
736 Barouni Ave.

Woodlake, CA 93286-1572
34 81 Olive Estates
061-084-003 $172.44 Rodriguez, Alma Rosa Luna De
748 Barouni Ave.

Woodlake, CA 93286-1572
35 82 Olive Estates
061-084-004 $172.44 Garcia, Leonardo Padilla
754 Barouni Ave.

Woodlake, CA 93286
36 83 Olive Estates
061-084-005 $172.44 Villegas, Lorenzo Ornelas & De
Ornelas, Mercedes Mon
762 Barouni Ave.

Woodlake, CA 93286-1572
37 84 Olive Estates
061-084-006 $172.44 Cendejas, Delia
776 Barouni Ave.

Woodlake, CA 93286-1572
38 85 Olive Estates
061-084-007 $172.44 Montelongo, Felipe (TRS)
784 Barouni Ave.

Woodlake, CA 93286-1572
39 86 Olive Estates
061-084-008 $172.44 Rodriguez, Miguel O.
788 Barouni Ave.

Woodlake, CA 93286-1572
40 87 Olive Estates
061-084-009 $172.44 Sanchez, Pablin & Maria
347 E. Whitney Ave.

Woodlake, CA 93286-1347
41 88 Olive Estates
110
#95702A D - 4
APN
#
$
AMOUNT

NAME LOT
#

ASSESSMENT
#

SUBDIVISION

DESCRIPTION
061-084-010 $0.00 City of Woodlake
350 N. Valencia Blvd.

Woodlake, CA 93286-1244
42 42 Olive Estates
061-084-011 $172.44 Chavez, Candelario R.
453 S. Valencia Blvd.

Woodlake, CA 93286-1717
43 89 Olive Estates
061-084-012 $172.44 Abrica, Juan M.
767 E. Mountain View Ave.

Woodlake, CA 93286-1575
44 90 Olive Estates
061-084-013 $172.44 Hernandez, J. Bernardino & Maria
L.
755 E. Mountain View Ave.

Woodlake, CA 93286-1575
45 91 Olive Estates
061-084-014 $172.44 Garcia, Francisco C.
741 E. Mountain View Ave.

Woodlake, CA 93286-1575
46 92 Olive Estates
061-084-015 $172.44 Robles, Adolfo Medina Sr.
737 E. Mountain View Ave.

Woodlake, CA 93286-1575
47 93 Olive Estates
061-084-016 $172.44 Rodriguez, Victor
725 E. Mountain View Ave.

Woodlake, CA 93286-1575
48 94 Olive Estates
061-084-017 $172.44 Franco, Salvador Sr. & Consuelo
260 N. Castle Rock St.

Woodlake, CA 93286-1518
49 95 Olive Estates
111
#95702A E - 1

ENGINEER'S REPORT OF CITY OF WOODLAKE

LANDSCAPE AND LIGHTING
DISTRICT NO. 98-01
FISCAL YEAR 2025-2026

EXHIBIT E

DIAGRAM SHOWING ALL PARCELS

OF REAL PROPERTY WITHIN

THE ASSESSMENT DISTRICT

OLIVE ESTATES
112
\\CHSVR01\Government\Agenda\FY 24-25\City Council\June 9, 2025\Item V.C Attachment 03 - 96703A Gentle Hills - 2025.doc

ENGINEER'S REPORT OF CITY OF WOODLAKE

GENTLE HILLS ESTATES

LANDSCAPE AND LIGHTING
ASSESSMENT DISTRICT NO. 97-01
(Pursuant to the Landscaping and Lighting Act of 1972)
FISCAL YEAR 2025-2026
Monique C. Mello, P.E., City Engineer for the City of Woodlake, Tulare County, California, and Engineer of Work for Assessment District 97-01, makes this report, as directed by the City Council, pursuant to Section 22585 of the Streets and Highways code (Landscaping and Lighting Act of 1972).

The improvements which are the subject of this report are briefly described as follows:
 Maintenance and operation of ponding basin, landscaping, and streetlights.

This report consists of five exhibits, as follows:

EXHIBIT A Recording History
EXHIBIT B Recapitalization of Assessments
EXHIBIT C Estimated Assessments
EXHIBIT D Assessment Roll
EXHIBIT E Diagram Showing All Parcels of Real Property Within the Assessment District
Respectfully submitted,
Monique C. Mello, P.E., City Engineer
AG/MCM
#250107
113
#96703A A - 1

ENGINEER'S REPORT OF CITY OF WOODLAKE

LANDSCAPE AND LIGHTING
DISTRICT NO. 97-01
FISCAL YEAR 2025-2026

EXHIBIT A

RECORDING HISTORY

GENTLE HILLS ESTATES
INITIAL RECORDING January 1998
Subdivision included:

GENTLE HILLS ESTATES
SECOND RECORDING July 1, 1999

GENTLE HILLS ESTATES
THIRD RECORDING July 1, 2000

GENTLE HILLS ESTATES
FOURTH RECORDING July 1, 2001

GENTLE HILLS ESTATES
FIFTH RECORDING July 1, 2002

GENTLE HILLS ESTATES
SIXTH RECORDING July 2003

GENTLE HILLS ESTATES
SEVENTH RECORDING July 2004

GENTLE HILLS ESTATES
EIGHTH RECORDING July 2005

GENTLE HILLS ESTATES
NINTH RECORDING July 2006

GENTLE HILLS ESTATES
114
#96703A A - 2
TENTH RECORDING July 2007

GENTLE HILLS ESTATES
ELEVENTH RECORDING July 2008

GENTLE HILLS ESTATES
TWELFTH RECORDING July 2009

GENTLE HILLS ESTATES
THIRTEENTH RECORDING July 2010

GENTLE HILLS ESTATES
FOURTEENTH RECORDING July 2011

GENTLE HILLS ESTATES
FIFTEENTH RECORDING July 2012

GENTLE HILLS ESTATES
SIXTEENTH RECORDING July 2013

GENTLE HILLS ESTATES
SEVENTEENTH RECORDING July 2014

GENTLE HILLS ESTATES

EIGHTEENTH RECORDING

GENTLE HILLS ESTATES

NINETEENTH RECORDING
July 2015
July 2016

GENTLE HILLS ESTATES
TWENTIETH RECORDING July 2017

GENTLE HILLS ESTATES
115
#96703A A - 3
TWENTY-FIRST RECORDING July 2018

GENTLE HILLS ESTATES
TWENTY-SECOND RECORDING July 2019

GENTLE HILLS ESTATES
TWENTY-THIRD RECORDING July 2020

GENTLE HILLS ESTATES
TWENTY-FOURTH RECORDING July 2021

GENTLE HILLS ESTATES
TWENTY-FIFTH RECORDING July 2022

GENTLE HILLS ESTATE
TWENTY-SIXTH RECORDING July 2023

GENTLE HILLS ESTATE
TWENTY-SEVENTH RECORDING July 2024

GENTLE HILLS ESTATE
116
#96703A B - 1

ENGINEER'S REPORT OF CITY OF WOODLAKE

LANDSCAPE AND LIGHTING
DISTRICT NO. 97-01
FISCAL YEAR 2025-2026

EXHIBIT B

RECAPITALIZATION OF ASSESSMENTS

GENTLE HILLS ESTATES
ACTUAL COST 2024-2025

1. MAINTENANCE COSTS
A. Contractor (Landscaping) $3,150.00
B. Maintenance of Street Lights $360.00
C. Miscellaneous $500.00
Subtotal: $4,010.00

2. INCIDENTAL COSTS
A. Administration $650.00
B. Engineering (Annual Report) $300.00
C. County Fees $0.00
D. Cost Applied Non-Departmental $0.00
E. Miscellaneous $0.00
Subtotal: $950.00
TOTAL COST: $4,960.00
TOTAL ASSESSMENT RECEIVED 2024-2025 $4,960.00
ADJUSTMENT TO 2025-2026 (Deficit to be carried forward) $0.00 117
#96703A C - 1

ENGINEER'S REPORT OF CITY OF WOODLAKE

LANDSCAPING AND LIGHTING
DISTRICT NO. 97-01
FISCAL YEAR 2025-2026

EXHIBIT C

ESTIMATED ASSESSMENTS

GENTLE HILLS ESTATES

1. MAINTENANCE COSTS
A. Contractor (Landscaping) $3,150.00
B. Electricity for Street Light $360.00
C. Special Department Expense $500.00
Subtotal: $4,010.00

2. INCIDENTAL COSTS
A. Administration $451.60
B. Engineering (Annual Report) $300.00
C. County Fees $0.00
Subtotal: $751.60
TOTAL COST: $4,761.60

3. PRIOR YEAR ADJUSTMENT
(See Exhibit B) $0.00
DISTRICT ASSESSMENT AMOUNT $4,761.60
Each of the 24 equivalent units will continue to be assessed $198.40. 118
#96703A D - 1

ENGINEER'S REPORT OF CITY OF WOODLAKE

LANDSCAPE AND LIGHTING
DISTRICT NO. 97-01
FISCAL YEAR 2025-2026

EXHIBIT D

ASSESSMENT ROLL

GENTLE HILLS ESTATES
APN
#
$
AMOUNT

NAME LOT
#

ASSESSMENT
#

SUBDIVISION

DESCRIPTION
061-110-041 $198.40 Meza, Martha Baca De
684 Katelyn Ln.

Woodlake, CA 93286-1383
01 23 Gentle Hills
Estates
061-110-042 $198.40 Tello, Sigifredo Ortiz
682 Katelyn Ln.

Woodlake, CA 93286-1383
02 24 Gentle Hills
Estates
061-110-043 $198.40 Cabrera, Javier & Villa Nolverta
Mandragon
678 Katelyn Ln.

Woodlake, CA 93286-1383
03 25 Gentle Hills
Estates
061-110-044 $198.40 Cruz, Omar Gonzalez & Morales,
Juana I. Miranda
674 Katelyn Ln.

Woodlake, CA 93286-1383
04 26 Gentle Hills
Estates
061-110-045 $198.40 Palafox-Benavidez, Irving A.
601 E. Sierra Ave.

Woodlake, CA 93286-1341
05 27 Gentle Hills
Estates
061-110-046 $198.40 Cervantes, Susana
671 Katelyn Ln.

Woodlake, CA 93286-1380
06 28 Gentle Hills
Estates
061-110-047 $198.40 Castillo, Brenda
673 Katelyn Ln.

Woodlake, CA 93286-1380
07 29 Gentle Hills
Estates
061-110-048 $198.40 Garzin, Alice I.
677 Katelyn Ln.

Woodlake, CA 93286-1380
08 30 Gentle Hills
Estates
061-110-049 $198.40 Munoz, Bobby
681 Katelyn Ln.

Woodlake, CA 93286-1380
09 31 Gentle Hills
Estates
061-110-050 $198.40 Cervantes, Martha
683 Katelyn Ln.

Woodlake, CA 93286-1380
10 32 Gentle Hills
Estates
061-110-051 $198.40 Avitia, Maria
1739 S. Laguna St.

Visalia, CA 93292
11 33 Gentle Hills
Estates
119
#96703A D - 2
APN
#
$
AMOUNT

NAME LOT
#

ASSESSMENT
#

SUBDIVISION

DESCRIPTION
061-110-052 $198.40 Meza, Gustavo
680 Laurel Ln.

Woodlake, CA 93286-1384
12 34 Gentle Hills
Estates
061-110-053 $198.40 Chavez, Elizabeth S.
676 Laurel Ln.

Woodlake, CA 93286-1381
13 35 Gentle Hills
Estates
061-110-054 $198.40 Gonzalez, Jose Rosales
674 Laurel Ln.

Woodlake, CA 93286-1381
14 36 Gentle Hills
Estates
061-110-055 $198.40 Galvan, David M. & Janet
670 Laurel Ln.

Woodlake, CA 93286-1381
15 37 Gentle Hills
Estates
061-110-056 $198.40 Herrera, Victor & Illiana
673 Laurel Ln.

Woodlake, CA 93286-1382
16 38 Gentle Hills
Estates
061-110-057 $198.40 Varela, Benjamin & Maria
675 Laurel Ln.

Woodlake, CA 93286-1382
17 39 Gentle Hills
Estates
061-110-058 $198.40 Gong, Eugene & Minerva M.
677 Laurel Ln.

Woodlake, CA 93286- 1385
18 40 Gentle Hills
Estates
061-110-059 $198.40 Donate, Jesus & Rosalia P.
679 Laurel Ln.

Woodlake, CA 93286-1385
19 41 Gentle Hills
Estates
061-110-060 $198.40 Justice, Jeffrey Scott & Cynthia
683 Laurel Ln.

Woodlake, CA 93286-1385
20 42 Gentle Hills
Estates
061-110-061 $198.40 Juarez, Rodrigo Juarez & Thelma
684 E. Whitney Ave.

Woodlake, CA 93286-1379
21 43 Gentle Hills
Estates
061-110-062 $198.40 Galvan, Jesus M.
680 E. Whitney Ave.

Woodlake, CA 93286-1379
22 44 Gentle Hills
Estates
061-110-063 $198.40 Rodriguez, Ricardo R. & Jessica
678 E. Whitney Ave.

Woodlake, CA 93286-1379
23 45 Gentle Hills
Estates
061-110-064 $198.40 Canizalez, Reyna Isabel
676 E. Whitney Ave.

Woodlake, CA 93286-1379
24 46 Gentle Hills
Estates
061-110-065 $198.40 Silva, Marcelo & San Juana
672 E. Whitney Ave.

Woodlake, CA 93286-1379
25 47 Gentle Hills
Estates
120
#96703A E - 1

ENGINEER'S REPORT OF CITY OF WOODLAKE

LANDSCAPE AND LIGHTING
DISTRICT NO. 97-01
FISCAL YEAR 2025-2026

EXHIBIT E

DIAGRAM SHOWING ALL PARCELS

OF REAL PROPERTY WITHIN

THE ASSESSMENT DISTRICT

GENTLE HILLS ESTATES
121
\\CHSVR01\Government\Agenda\FY 24-25\City Council\June 9, 2025\Item V.C Attachment 04 - 92708A Castle Rock Park - 2025.doc

ENGINEER'S REPORT OF CITY OF WOODLAKE

CASTLE ROCK PARK

LANDSCAPE AND LIGHTING
ASSESSMENT DISTRICT NO. 00-01
(Pursuant to the Landscaping and Lighting Act of 1972)
FISCAL YEAR 2025-2026
Monique C. Mello, P.E., City Engineer for the City of Woodlake, Tulare County, California, and Engineer of Work for Assessment District No. 00-01, makes this report, as directed by the City Council, pursuant to Section 22585 of the Streets and Highways code (Landscaping and Lighting Act of 1972).

The improvements which are the subject of this report are briefly described as follows:
 Maintenance and operation of ponding basin, landscaping, and streetlights.

This report consists of five exhibits, as follows:

EXHIBIT A Recording History
EXHIBIT B Recapitalization of Assessments
EXHIBIT C Estimated Assessments
EXHIBIT D Assessment Roll
EXHIBIT E Diagram Showing All Parcels of Real Property within the Assessment District
Respectfully submitted,
Monique C. Mello, P.E., City Engineer
AG/MCM
# 250107
122
#92708a A - 1

ENGINEER'S REPORT OF CITY OF WOODLAKE

LANDSCAPE AND LIGHTING
DISTRICT NO. 00-01
FISCAL YEAR 2025-2026

EXHIBIT A

RECORDING HISTORY

CASTLE ROCK PARK
INITIAL RECORDING July 1, 2000
Subdivision included:

CASTLE ROCK PARK
SECOND RECORDING July 1, 2001

CASTLE ROCK PARK
THIRD RECORDING July 1, 2002

CASTLE ROCK PARK
FOURTH RECORDING July 2003

CASTLE ROCK PARK
FIFTH RECORDING July 2004

CASTLE ROCK PARK
SIXTH RECORDING July 2005

CASTLE ROCK PARK
SEVENTH RECORDING July 2006

CASTLE ROCK PARK
EIGHTH RECORDING July 2007

CASTLE ROCK PARK
NINETH RECORDING July 2008

CASTLE ROCK PARK
123
#92708a A - 2
TENTH RECORDING July 2009

CASTLE ROCK PARK
ELEVENTH RECORDING July 2010

CASTLE ROCK PARK
TWELFTH RECORDING July 2011

CASTLE ROCK PARK
THIRTEENTH RECORDING July 2012

CASTLE ROCK PARK
FOURTEENTH RECORDING July 2013

CASTLE ROCK PARK
FIFTEENTH RECORDING July 2014

CASTLE ROCK PARK

SIXTEENTH RECORDING

CASTLE ROCK PARK

SEVENTEENTH RECORDING
July 2015
July 2016

CASTLE ROCK PARK
EIGHTEENTH RECORDING July 2017

CASTLE ROCK PARK
NINETEENTH RECORDING July 2018

CASTLE ROCK PARK
TWENTIETH RECORDING July 2019

CASTLE ROCK PARK
124
#92708a A - 3
TWENTY-FIRST RECORDING July 2020

CASTLE ROCK PARK
TWENTY-SECOND RECORDING July 2021

CASTLE ROCK PARK
TWENTY-THIRD RECORDING July 2022

CASTLE ROCK PARK
TWENTY-FOURTH RECORDING July 2023

CASTLE ROCK PARK
TWENTY-FIFTH RECORDING July 2024

CASTLE ROCK PARK
125
#92708a B - 1

ENGINEER'S REPORT OF CITY OF WOODLAKE

LANDSCAPE AND LIGHTING
DISTRICT NO. 00-01
FISCAL YEAR 2025-2026

EXHIBIT B

RECAPITALIZATION OF ASSESSMENTS

CASTLE ROCK PARK
ACTUAL COST 2024-2025

1. MAINTENANCE COSTS
A. Contractor (Landscaping) $4,200.00
B. Maintenance of Street Lights $1,200.00
C. Miscellaneous $611.00
Subtotal: $6,011.00

2. INCIDENTAL COSTS
A. Administration $600.00
B. Engineering (Annual Report) $300.00
C. County Fees $100.00
D. Cost Applied Non-Departmental $0.00
Subtotal: $1,000.00
TOTAL COST: $7,011.00
TOTAL ASSESSMENT RECEIVED 2024-2025 $7,011.00
ADJUSTMENT TO 2025-2026 (Deficit to be carried forward) $0.00 126
#92708a C - 1

ENGINEER'S REPORT OF CITY OF WOODLAKE

LANDSCAPING AND LIGHTING
DISTRICT NO. 00-01
FISCAL YEAR 2025-2026

EXHIBIT C

ESTIMATED ASSESSMENTS

CASTLE ROCK PARK

1. MAINTENANCE COSTS
A. Contractor (Landscaping) $4,200.00
B. Electricity for Street Light $1,200.00
C. Special Department Expense $611.00
Subtotal: $6,011.00

2. INCIDENTAL COSTS
A. Administration $600.00
B. Engineering (Annual Report) $300.00
C. County Fees $100.00
D. Costs Applied, Maintenance Shop $0.00
E. Costs Applied, Non-Dept. $0.00
Subtotal: $1,000.00
TOTAL COST: $7,011.00

3. PRIOR YEAR ADJUSTMENT
(See Exhibit B) $0.00
DISTRICT ASSESSMENT AMOUNT $7,011.00
Each of the 41 equivalent units will continue to be assessed $171.00. 127
#92708a D - 1

ENGINEER'S REPORT OF CITY OF WOODLAKE

LANDSCAPE AND LIGHTING
DISTRICT NO. 00-01
FISCAL YEAR 2025-2026

EXHIBIT D

ASSESSMENT ROLL

CASTLE ROCK PARK
APN
#
$
AMOUNT

NAME LOT
#

ASSESSMENT
#

SUBDIVISION

DESCRIPTION
061-240-001 $171 00 Vargas, Estaban Munoz
400 E. Sequoia Ave.

Woodlake, CA 93286-2105
01 96 Castle Rock Park
061-240-002 $171.00 Corona, Agustin & Rosa
414 E. Sequoia
Woodlake, CA 93286
02 97 Castle Rock Park
061-240-003 $171.00 Alkobadi, Mohamed Hizam &
Hoda Ahmed
426 E. Sequoia Ave.

Woodlake, CA 93286-2105
03 98 Castle Rock Park
061-240-004 $171.00 Canizalez, Eleuterio Jr. & Maria

V L (TRS)
434 E. Sequoia Ave.

Woodlake, CA 93286-2105
04 99 Castle Rock Park
061-240-005 $171.00 Castillo, Christina
446 E. Sequoia Ave.

Woodlake, CA 93286-2105
05 100 Castle Rock Park
061-240-006 $171.00 Castaneda, Robert & Melinda
460 E. Sequoia Ave.

Woodlake, CA 93286-2105
06 101 Castle Rock Park
061-240-007 $171.00 Hanks, Doris L.
472 E. Sequoia Ave.

Woodlake, CA 93286-2105
07 102 Castle Rock Park
061-240-008 $171.00 Chavez, Cristina R. & Francisco
486 E. Sequoia Ave.

Woodlake, CA 93286-2105
08 103 Castle Rock Park
061-240-009 $171.00 Makert, Tyler Alan Paul
608 Holly St.

Woodlake, CA 93286-2102
09 104 Castle Rock Park
061-240-010 $171.00 Lopez, Maria Luisa
598 Holly St.

Woodlake, CA 93286-2013
10 105 Castle Rock Park
128
#92708a D - 2
APN
#
$
AMOUNT

NAME LOT
#

ASSESSMENT
#

SUBDIVISION

DESCRIPTION
061-240-011 $171.00 Castillo, Maria E.
497 E. Sequoia Ave.

Woodlake, CA 93286-2106
11 106 Castle Rock Park
061-240-012 $171.00 Cuevas, Fernando Arellano
489 E. Sequoia Ave.

Woodlake, CA 93286-2106
12 107 Castle Rock Park
061-240-013 $171.00 Reyes, Maria C.
475 E. Sequoia Ave.

Woodlake, CA 93286-2106
13 108 Castle Rock Park
061-240-014 $171.00 Beardsley, William S. & Pauline
S. (TRS) (B F)
P.O. Box 452
Woodlake, CA 93286-0452
14 109 Castle Rock Park
061-240-015 $171.00 Villalpando, Martha
447 E. Sequoia Ave.

Woodlake, CA 93286-2106
15 110 Castle Rock Park
061-240-016 $171.00 Solis, Polly (TRS)
433 E. Sequoia Ave.

Woodlake, CA 93286-2106
16 111 Castle Rock Park
061-240-017 $171.00 Vasquez, Guillermo & Eva
438 Crestwood Ave.

Woodlake, CA 93286-2101
17 112 Castle Rock Park
061-240-018 $171.00 Raya, Elisa Bravo
450 Crestwood Ave.

Woodlake, CA 93286-2101
18 113 Castle Rock Park
061-240-019 $171.00 Lopez, Thomas C.
462 Crestwood Ave.

Woodlake, CA 93286-2101
19 114 Castle Rock Park
061-240-020 $171.00 Cruz, Teresa De Jesus
478 Crestwood Ave.

Woodlake, CA 93286-2101
20 115 Castle Rock Park
061-240-021 $171.00 Sanchez, Debra
486 Crestwood Ave.

Woodlake, CA 93286
21 116 Castle Rock Park
061-240-022 $171.00 Dorado, Jose H.
498 Crestwood Ave.

Woodlake, CA 93286-2101
22 117 Castle Rock Park
061-240-023 $171.00 Ledesma, Olivia Vargas
495 Crestwood Ave.

Woodlake, CA 93286-2100
23 118 Castle Rock Park
061-240-024 $171.00 Lopez, Maria
483 Crestwood Ave.

Woodlake, CA 93286-2100
24 119 Castle Rock Park
061-240-025 $171.00 Garcia, Alberto & Carmen
469 Crestwood Ave.

Woodlake, CA 93286-2100
25 120 Castle Rock Park
129
#92708a D - 3
APN
#
$
AMOUNT

NAME LOT
#

ASSESSMENT
#

SUBDIVISION

DESCRIPTION
061-240-026 $171.00 Herrera, Rogelio Cruz
459 Crestwood Ave.

Woodlake, CA 93286-2100
26 121 Castle Rock Park
061-240-027 $171.00 Silva-Garcia, Marcelo
445 Crestwood Ave.

Woodlake, CA 93286-2100
27 122 Castle Rock Park
061-240-028 $171.00 Rocha, Martin & Maria A.
431 Crestwood Ave.

Woodlake, CA 93286-2100
28 123 Castle Rock Park
061-240-029 $171.00 Cendejas, Manuel & Hermila
419 Crestwood Ave.

Woodlake, CA 93286-2100
29 124 Castle Rock Park
061-240-030 $171.00 Ortega, Juan C.
541 Willow St.

Woodlake, CA 93286-2104
30 125 Castle Rock Park
061-240-031 $171.00 Valencia, Alejandra Serrano
557 Willow St.

Woodlake, CA 93286-2104
31 126 Castle Rock Park
061-240-032 $171.00 Pacheco-Perez, Stephanie
Suzanne
571 Willow St.

Woodlake, CA 93286-2104
32 127 Castle Rock Park
061-240-033 $171.00 Ruiz, Mary Josephine
585 Willow St.

Woodlake, CA 93286-2104
33 128 Castle Rock Park
061-240-034 $171.00 Garcia, Jose & Maria C.
406 E. Sierra Ave.

Woodlake, CA 93286-1338
34 129 Castle Rock Park
061-240-035 $171.00 Moratin, Richard C. (TR)
4995 Grove St.

Cambria, CA 93428-2901
35 130 Castle Rock Park
061-240-036 $171.00 Serrano, Javier & Veronica
432 E. Sierra Ave.

Woodlake, CA 93286-1338
36 131 Castle Rock Park
061-240-037 $171.00 Reynoso, Pablo
444 E. Sierra Ave.

Woodlake, CA 93286-1338
37 132 Castle Rock Park
061-240-038 $171.00 Ledezma, Carlos Vargas
458 E. Sierra Ave.

Woodlake, CA 93286-1338
38 133 Castle Rock Park
061-240-039 $171.00 Ramirez, Refugio
470 E. Sierra Ave.

Woodlake, CA 93286-1338
39 134 Castle Rock Park
061-240-040 $171.00 Chavez, Juan & Martha
482 E. Sierra Ave.

Woodlake, CA 93286-1338
40 135 Castle Rock Park
130
#92708a D - 4
APN
#
$
AMOUNT

NAME LOT
#

ASSESSMENT
#

SUBDIVISION

DESCRIPTION
061-240-041 $171.00 Moran, Victor J. & Lisa
496 E. Sierra Ave.

Woodlake, CA 93286-1338
41 136 Castle Rock Park
131
#92708a E - 1

ENGINEER'S REPORT OF CITY OF WOODLAKE

LANDSCAPE AND LIGHTING
DISTRICT NO. 00-01
FISCAL YEAR 20252026

EXHIBIT E

DIAGRAM SHOWING ALL PARCELS

OF REAL PROPERTY WITHIN

THE ASSESSMENT DISTRICT

CASTLE ROCK PARK
132
\\CHSVR01\Government\Agenda\FY 24-25\City Council\June 9, 2025\Item V.C Attachment 05 - W03006A Olive Vista - 2025.doc

ENGINEER'S REPORT OF CITY OF WOODLAKE

OLIVE VISTA SUBDIVISION

LANDSCAPE AND LIGHTING
ASSESSMENT DISTRICT NO. 05-01
(Pursuant to the Landscaping and Lighting Act of 1972)
FISCAL YEAR 2025-2026
Monique C. Mello, P.E., City Engineer for the City of Woodlake, Tulare County, California, and Engineer of Work for Assessment District 05-01, makes this report, as directed by the City Council, pursuant to Section 22585 of the Streets and Highways code (Landscaping and Lighting Act of 1972).

The improvements which are the subject of this report are briefly described as follows:
 Maintenance of turf areas, shrubs, trees and irrigation systems, and walls.

This report consists of five exhibits, as follows:

EXHIBIT A Recording History
EXHIBIT B Recapitalization of Assessments
EXHIBIT C Estimated Assessments
EXHIBIT D Assessment Roll
EXHIBIT E Diagram Showing All Parcels of Real Property Within the Assessment District
Respectfully submitted,
Monique C. Mello, P.E., City Engineer
MM/WBE
#250107
133
#W03006A A - 1

ENGINEER'S REPORT OF CITY OF WOODLAKE

LANDSCAPE AND LIGHTING
DISTRICT NO. 05-01
FISCAL YEAR 2025-2026

EXHIBIT A

RECORDING HISTORY

OLIVE VISTA SUBDIVISION
INITIAL RECORDING July 2005
Subdivision included:

OLIVE VISTA
SECOND RECORDING July 2006

OLIVE VISTA
THIRD RECORDING July 2007

OLIVE VISTA
FORTH RECORDING July 2008

OLIVE VISTA
FIFTH RECORDING July 2009

OLIVE VISTA
SIXTH RECORDING July 2010

OLIVE VISTA
SEVENTH RECORDING July 2011

OLIVE VISTA
EIGHTH RECORDING July 2012

OLIVE VISTA
NINTH RECORDING July 2013

OLIVE VISTA
134
#W03006A A - 2
TENTH RECORDING July 2014

OLIVE VISTA
ELEVENTH RECORDING July 2015

OLIVE VISTA
TWELFTH RECORDING July 2016

OLIVE VISTA
THIRTEENTH RECORDING July 2017

OLIVE VISTA
FOURTEENTH RECORDING July 2018

OLIVE VISTA
FIFTEENTH RECORDING July 2019

OLIVE VISTA
SIXTEENTH RECORDING July 2020

OLIVE VISTA
SEVENTEENTH RECORDING July 2021

OLIVE VISTA
EIGHTEENTH RECORDING July 2022

OLIVE VISTA
NINETEENTH RECORDING July 2023

OLIVE VISTA

TWENTYITH RECORDING
July 2024

OLIVE VISTA
135
#W03006A B - 1

ENGINEER'S REPORT OF CITY OF WOODLAKE

LANDSCAPE AND LIGHTING
DISTRICT NO. 05-01
FISCAL YEAR 20252026

EXHIBIT B

RECAPITALIZATION OF ASSESSMENTS

OLIVE VISTA SUBDIVISION
ACTUAL COST 2024-2025

1. MAINTENANCE COSTS
A. Contractor (Landscaping) $2,600.00
B. Maintenance of Street Lights $300.00
C. Miscellaneous $0.00
Subtotal: $2,900.00

2. INCIDENTAL COSTS
A. Administration $800.00
B. Engineering (Annual Report) $270.00
C. County Fees $30.00
D. Cost Applied Non-Departmental $0.00
E. Miscellaneous $200.00
Subtotal: $1,300.00
TOTAL COST: $4,200.00
TOTAL ASSESSMENT RECEIVED 2024-2025 $4,200.00
ADJUSTMENT TO 2025-2026 (Deficit to be carried forward) $0.00 136
#W03006A C - 1

ENGINEER'S REPORT OF CITY OF WOODLAKE

LANDSCAPING AND LIGHTING
DISTRICT NO. 05-01
FISCAL YEAR 2025-2026

EXHIBIT C

ESTIMATED ASSESSMENTS

OLIVE VISTA SUBDIVISION

1. MAINTENANCE COSTS
A. Contractor (Landscaping) $2,600.00
B. Maintenance of Street Lights $300.00
C. Capital $0.00
Subtotal: $2,900.00

2. INCIDENTAL COSTS
A. Administration $800.00
B. Engineering (Annual Report) $270.00
C. County Fees $30.00
D. Cost applied non-departmental $0.00
E. Miscellaneous $200.00
Subtotal: $1,300.00
TOTAL COST: $4,200.00

3. PRIOR YEAR ADJUSTMENT
(See Exhibit B)
$0.00
DISTRICT ASSESSMENT AMOUNT $4,200.00
Each of the 21 equivalent units will continue to be assessed $200.00. 137
#W03006A D - 1

ENGINEER'S REPORT OF CITY OF WOODLAKE

LANDSCAPE AND LIGHTING
DISTRICT NO. 05-01
FISCAL YEAR 2025-2026

EXHIBIT D

ASSESSMENT ROLL

OLIVE VISTA SUBDIVISION
APN
#
$
AMOUNT

NAME LOT
#

ASSESSMENT
#

SUBDIVISION

DESCRIPTION
061-090-032 $200.00 Lupian, Elvia
199 Holly St.

Woodlake, CA 93286-1582
01 137 Olive Vista
061-090-033 $200.00 Ledesma, Sergio
185 Holly St.

Woodlake, CA 93286-1582
02 138 Olive Vista
061-090-034 $200.00 Cuevas, Elizabeth
171 Holly St.

Woodlake, CA 93286-1582
03 139 Olive Vista
061-090-035 $200.00 Guzman, Saul Ramirez
157 Holly St.

Woodlake, CA 93286-1582
04 140 Olive Vista
061-090-036 $200.00 Aguilar, Mario
143 Holly St.

Woodlake, CA 93286-1582
05 141 Olive Vista
061-090-037 $200.00 Piedad, Reynaldo
129 Holly St.

Woodlake, CA 93286-1582
06 142 Olive Vista
061-090-038 $200.00 Perez, Rosa Maria Najera De
18706 Towne Ave.

Carson, CA 90746-2161
07 143 Olive Vista
061-090-039 $200.00 Mora, Yolanda
101 Holly St.

Woodlake, CA 93286-1582
08 144 Olive Vista
061-090-040 $200.00 Ortega, Emmanuel
617 Alberta Ct.

Woodlake, CA 93286
09 145 Olive Vista
061-090-041 $200.00 Mejia, Carlos Rodriguez
637 Alberta Ct.

Woodlake, CA 93286-1578
10 146 Olive Vista
061-090-042 $200.00 Ledesma, Anna
651 Alberta Ct.

Woodlake, CA 93286-1578
11 147 Olive Vista
061-090-043 $200.00 Marquez, Alejandro & Cynthia
654 Alberta Ct.

Woodlake, CA 93286-1578
12 148 Olive Vista
138
#W03006A D - 2
APN
#
$
AMOUNT

NAME LOT
#

ASSESSMENT
#

SUBDIVISION

DESCRIPTION
061-090-044 $200.00 Aguilar, Richard
632 Alberta Ct.

Woodlake, CA 93286-1578
13 149 Olive Vista
061-090-045 $200.00 Aranzazu, Ramon A. Mariscal
140 N. Holly St.

Woodlake, CA 93286-1580
14 150 Olive Vista
061-090-046 $200.00 Lopez, Jose Andres
154 Holly St.

Woodlake, CA 93286-1580
15 151 Olive Vista
061-090-047 $200.00 Hagen, Jerome H.
631 Virginia Ct.

Woodlake, CA 93286-1584
16 152 Olive Vista
061-090-048 $200.00 Hernandez, Luz Elena Rico De &
Miguel
653 Virginia Ct.

Woodlake, CA 93286-1584
17 153 Olive Vista
061-090-049 $200.00 Shaver, Cindy L. (TR)
656 Virginia Ct.

Woodlake, CA 93286-1584
18 154 Olive Vista
061-090-050 $200.00 Hernandez-Sanchez, Leonardo
634 Virginia Ct.

Woodlake, CA 93286-1584
19 155 Olive Vista
061-090-051 $200.00 Rodriguez, Saul & Gloria
192 Holly St.

Woodlake, CA 93286-1581
20 156 Olive Vista
061-090-052 $200.00 Acosta, Ana C.
213 Holly St.

Woodlake, CA 93286-1583
21 157 Olive Vista
139
#W03006A E - 1

ENGINEER'S REPORT OF CITY OF WOODLAKE

LANDSCAPE AND LIGHTING
DISTRICT NO. 05-01
FISCAL YEAR 2025-2026

EXHIBIT E

DIAGRAM SHOWING ALL PARCELS

OF REAL PROPERTY WITHIN

THE ASSESSMENT DISTRICT

OLIVE VISTA SUBDIVISION
140
\\CHSVR01\Government\Agenda\FY 24-25\City Council\June 9, 2025\Item V.C Attachment 06 - W03001 Castle Rock Park Ph 2 - 2025.doc

ENGINEER'S REPORT OF CITY OF WOODLAKE
CASTLE ROCK PARK PHASE 2

LANDSCAPE AND LIGHTING
ASSESSMENT DISTRICT NO. 12-01
(Pursuant to the Landscaping and Lighting Act of 1972)
FISCAL YEAR 2025-2026
Monique C. Mello, P.E., City Engineer for the City of Woodlake, Tulare County, California, and Engineer of Work for Assessment District No. 12-01, makes this report, as directed by the City Council, pursuant to Section 22585 of the Streets and Highways code (Landscaping and Lighting Act of 1972).

The improvements which are the subject of this report are briefly described as follows:
 Maintenance and operation of ponding basin, landscaping, and streetlights.

This report consists of five exhibits, as follows:

EXHIBIT A Recording History
EXHIBIT B Recapitalization of Assessments
EXHIBIT C Estimated Assessments
EXHIBIT D Assessment Roll
EXHIBIT E Diagram Showing All Parcels of Real Property within the Assessment District
Respectfully submitted,

Monique C. Mello, P.E., City Engineer
AG/MCM
#250107
141
#W03001 A - 1

ENGINEER'S REPORT OF CITY OF WOODLAKE

LANDSCAPE AND LIGHTING
DISTRICT NO. 12-01
FISCAL YEAR 2025-2026

EXHIBIT A

RECORDING HISTORY
CASTLE ROCK PARK PHASE 2
INITIAL RECORDING July 2012
Subdivision included:

CASTLE ROCK PARK PHASE 2
SECOND RECORDING July 2013
CASTLE ROCK PARK PHASE 2
THIRD RECORDING July 2014
CASTLE ROCK PARK PHASE 2
FOURTH RECORDING July 2015
CASTLE ROCK PARK PHASE 2
FIFTH RECORDING July 2016
CASTLE ROCK PARK PHASE 2
SIXTH RECORDING July 2017
CASTLE ROCK PARK PHASE 2
SEVENTH RECORDING July 2018
CASTLE ROCK PARK PHASE 2
EIGHTH RECORDING July 2019
CASTLE ROCK PARK PHASE 2
NINETH RECORDING July 2020
CASTLE ROCK PARK PHASE 2
142
#W03001 A - 2
TENTH RECORDING July 2021
CASTLE ROCK PARK PHASE 2
ELEVENTH RECORDING July 2022
CASTLE ROCK PARK PHASE 2
TWELFTH RECORDING July 2023
CASTLE ROCK PARK PHASE 2
THIRTEENITH RECORDING July 2024
CASTLE ROCK PARK PHASE 2
143
#W03001 B - 1

ENGINEER'S REPORT OF CITY OF WOODLAKE

LANDSCAPE AND LIGHTING
DISTRICT NO. 12-01
FISCAL YEAR 2025-2026

EXHIBIT B

RECAPITALIZATION OF ASSESSMENTS
CASTLE ROCK PARK PHASE 2
ACTUAL COST 2024-2025

1. MAINTENANCE COSTS
A. Contractor (Landscaping) $3,150.00
B. Maintenance of Street Lights $450.00
C. Miscellaneous $500.00
Subtotal: $4,100.00

2. INCIDENTAL COSTS
A. Administration $500.00
B. Engineering (Annual Report) $300.00
C. County Fees $70.00
D. Cost Applied Non-Departmental $0.00
Subtotal: $870.00
TOTAL COST: $4,970.00
TOTAL ASSESSMENT RECEIVED 2024-2025 $4,970.00
ADJUSTMENT TO 2025-2026 (Deficit to be carried forward) $0.00 144
#W03001 C - 1

ENGINEER'S REPORT OF CITY OF WOODLAKE

LANDSCAPING AND LIGHTING
DISTRICT NO. 12-01
FISCAL YEAR 2025-2026

EXHIBIT C

ESTIMATED ASSESSMENTS
CASTLE ROCK PARK PHASE 2

1. MAINTENANCE COSTS
A. Contractor (Landscaping) $3,150.00
B. Electricity for Street Light $450.00
C. Special Department Expense $500.00
Subtotal: $4,100.00

2. INCIDENTAL COSTS
A. Administration $500.00
B. Engineering (Annual Report) $300.00
C. County Fees $70.00
D. Costs Applied, Maintenance Shop $0.00
E. Costs Applied, Non-Dept. $0.00
Subtotal: $870.00
TOTAL COST: $4,970.00

3. PRIOR YEAR ADJUSTMENT
(See Exhibit B) $0.00
DISTRICT ASSESSMENT AMOUNT $4,970.00
Each of the 28 equivalent units will continue to be assessed $177.50. 145
#W03001 D - 1

ENGINEER'S REPORT OF CITY OF WOODLAKE

LANDSCAPE AND LIGHTING
DISTRICT NO. 12-01
FISCAL YEAR 2025-2026

EXHIBIT D

ASSESSMENT ROLL
CASTLE ROCK PARK PHASE 2
APN
#
$

AMOUNT NAME
LOT
#

ASSESSMENT
#

SUBDIVISION

DESCRIPTION
061-240-043 $177.50 Diaz, Nicholas
602 E. Sierra Ave.

Woodlake, CA 93286
01 158 Castle Rock Park
Phase 2
061-240-044 $177.50 Nault, Lori L & Robert
612 E. Sierra Ave.

Woodlake, CA 93286-1342
02 159 Castle Rock Park
Phase 2
061-240-045 $177.50 Andrade, Brenda V.
622 E. Sierra Ave.

Woodlake, CA 93286-1342
03 160 Castle Rock Park
Phase 2
061-240-046 $177.50 Ramirez-Maldonado, Vicente
632 E. Sierra Ave.

Woodlake CA 93286
04 161 Castle Rock Park
Phase 2
061-240-047 $177.50 Acosta, Fidel A.
642 E. Sierra Ave.

Woodlake, CA 93286-1342
05 162 Castle Rock Park
Phase 2
061-240-048 $177.50 Wiersdorfer, Harold & Sherri
652 E. Sierra Ave.

Woodlake, CA 93286-1342
06 163 Castle Rock Park
Phase 2
061-240-049 $177.50 Avalos, Mateo Jr. & Fatima
662 E. Sierra Ave.

Woodlake, CA 93286
07 164 Castle Rock Park
Phase 2
061-240-050 $177.50 Ramirez, Yuriana
672 E. Sierra Ave.

Woodlake, CA 93286-1342
08 165 Castle Rock Park
Phase 2
061-240-051 $177.50 Castro, Mario Baltazar
6629 Klump Ave. #3
N. Hollywood, CA 91606
09 166 Castle Rock Park
Phase 2
061-240-052 $177.50 Ramirez, Jasmine Elisa
692 E. Sierra Ave.

Woodlake, CA 93286-1342
10 167 Castle Rock Park
Phase 2
061-240-053 $177.50 Alatorre, Miguel A F & Maria D L
L Perez
693 Crestwood Ct.

Woodlake, CA 93286-2108
11 168 Castle Rock Park
Phase 2
146
#W03001 D - 2
APN
#
$

AMOUNT NAME
LOT
#

ASSESSMENT
#

SUBDIVISION

DESCRIPTION
061-240-054 $177.50 Aguirre, Efrain Rosales
683 Crestwood Ct.

Woodlake, CA 93286
12 169 Castle Rock Park
Phase 2
061-240-055 $177.50 Palafox, Alma & Gerardo
673 Crestwood Ct.

Woodlake, CA 93286-2108
13 170 Castle Rock Park
Phase 2
061-240-056 $177.50 Zacarias, Luis Fernando Nunez &
Lorena
663 Crestwood Ct.

Woodlake, CA 93286-2108
14 171 Castle Rock Park
Phase 2
061-240-057 $177.50 Antunez, Jorge L. & Anita
Benavides
653 Crestwood Ct.

Woodlake, CA 93286-2108
15 172 Castle Rock Park
Phase 2
061-240-058 $177.50 Acevedo, Jose Eduardo Real
19785 Avenue 196
Strathmore, CA 93267-9791
16 173 Castle Rock Park
Phase 2
061-240-059 $177.50 Valencia, Michelle
633 Crestwood Ct.

Woodlake, CA 93286-2108
17 174 Castle Rock Park
Phase 2
061-240-060 $177.50 Mendez, Tomas Jr.
632 Crestwood Ct.

Woodlake, CA 93286-2107
18 175 Castle Rock Park
Phase 2
061-240-061 $177.50 Topete, Lazaro Garcia
613 Crestwood Ct.

Woodlake, CA 93286-2108
19 176 Castle Rock Park
Phase 2
061-240-062 $177.50 Lopez, Marco A.
603 Crestwood Ct.

Woodlake, CA 93286-2108
20 177 Castle Rock Park
Phase 2
061-240-063 $177.50 Camberos, Ramiro Guidor
604 Crestwood Ct.

Woodlake, CA 93286-2107
21 178 Castle Rock Park
Phase 2
061-240-064 $177.50 Espinoza, Jose & Maria Del
Carmen
614 Crestwood Ct.

Woodlake, CA 93286-2107
22 179 Castle Rock Park
Phase 2
061-240-065 $177.50 Lopez, Antonio
624 Crestwood Ct.

Woodlake, CA 93286-2107
23 180 Castle Rock Park
Phase 2
061-240-066 $177.50 Velasquez, Maria Luisa
634 Crestwood Ct.

Woodlake, CA 93286-2107
24 181 Castle Rock Park
Phase 2
061-240-067 $177.50 Villegas, Marisol
644 Crestwood Ct.

Woodlake, CA 93286-2107
25 182 Castle Rock Park
Phase 2
061-240-068 $177.50 Navarro, Ernesto & Maria E.
654 Crestwood Ct.

Woodlake, CA 93286-2107
26 183 Castle Rock Park
Phase 2
147
#W03001 D - 3
APN
#
$

AMOUNT NAME
LOT
#

ASSESSMENT
#

SUBDIVISION

DESCRIPTION
061-240-069 $177.50 Clacher, Aaron
P.O. Box 1817
Visalia, CA 93279
27 184 Castle Rock Park
Phase 2
061-240-070 $177.50 Ramos, Heriberto D. Guizar
674 Crestwood Ct.

Woodlake, CA 93286-2107
28 185 Castle Rock Park
Phase 2
148
#W03001 E - 1

ENGINEER'S REPORT OF CITY OF WOODLAKE

LANDSCAPE AND LIGHTING
DISTRICT NO. 12-01
FISCAL YEAR 2025-2026

EXHIBIT E

DIAGRAM SHOWING ALL PARCELS

OF REAL PROPERTY WITHIN

THE ASSESSMENT DISTRICT
CASTLE ROCK PARK PHASE 2
149
\\CHSVR01\Government\Agenda\FY 24-25\City Council\June 9, 2025\Item V.C Attachment 07 - W150057 Valencia Heights - 2025.doc

ENGINEER'S REPORT OF CITY OF WOODLAKE

VALENCIA HEIGHTS SUBDIVISION

LANDSCAPE AND LIGHTING
ASSESSMENT DISTRICT NO. 18-01
(Pursuant to the Landscaping and Lighting Act of 1972)
FISCAL YEAR 2025-2026
Monique C. Mello, P.E., City Engineer for the City of Woodlake, Tulare County, California, and Engineer of Work for Assessment District 18-01, makes this report, as directed by the City Council, pursuant to Section 22585 of the Streets and Highways Code (Landscaping and Lighting Act of 1972).

The improvements which are the subject of this report are briefly described as follows:
 Maintenance of turf areas, shrubs, trees, park, irrigation systems, basin and walls.

This report consists of five exhibits, as follows:

EXHIBIT A Recording History
EXHIBIT B Recapitalization of Assessments
EXHIBIT C Estimated Assessments
EXHIBIT D Assessment Roll
EXHIBIT E Diagram Showing All Parcels of Real Property Within the Assessment District
Respectfully submitted,

Monique C. Mello, P.E., City Engineer
AG/MCM
#250107
150
#W150057 A – 1

ENGINEER'S REPORT OF CITY OF WOODLAKE

LANDSCAPE AND LIGHTING
DISTRICT NO. 18-01
FISCAL YEAR 2025-2026

EXHIBIT A

RECORDING HISTORY

VALENCIA HEIGHTS SUBDIVISION
INITIAL RECORDING July 2018
Subdivision included:

VALENCIA HEIGHTS
SECOND RECORDING July 2019

VALENCIA HEIGHTS
THIRD RECORDING July 2020

VALENCIA HEIGHTS
FOURTH RECORDING July 2021

VALENCIA HEIGHTS
FIFTH RECORDING July 2022

VALENCIA HEIGHTS
SIXTH RECORDING July 2023

VALENCIA HEIGHTS
SEVENTH RECORDING July 2024

VALENCIA HEIGHTS
151
#W150057 B – 1

ENGINEER'S REPORT OF CITY OF WOODLAKE

LANDSCAPING AND LIGHTING
DISTRICT NO. 18-01
FISCAL YEAR 2025-2026

EXHIBIT B

RECAPITALIZATION OF ASSESSMENTS

VALENCIA HEIGHTS SUBDIVISION
ACTUAL COST 2024-2025

1. MAINTENANCE COSTS
A. Contractor (Landscaping) $5,000.00
B. Maintenance of Street Lights $400.00
C. Miscellaneous $0.00
Subtotal: $5,700.00

2. INCIDENTAL COSTS
A. Administration $800.00
B. Engineering (Annual Report) $500.00
C. County Fees $0.00
D. Cost Applied Non-Departmental $0.00
E. Miscellaneous $200.00
Subtotal: $1,500.00
TOTAL COST: $7,200.00
TOTAL ASSESSMENT RECEIVED 2024-2025 $7,200.00
ADJUSTMENT TO 2025-2026 (Deficit to be carried forward) $0.00 152
#W150057 C – 1

ENGINEER'S REPORT OF CITY OF WOODLAKE

LANDSCAPE AND LIGHTING
DISTRICT NO. 18-01
FISCAL YEAR 2025-2026

EXHIBIT C

ESTIMATED ASSESSMENTS

VALENCIA HEIGHTS SUBDIVISION

1. MAINTENANCE COSTS
A. Contractor (Landscaping) $5,000.00
B. Maintenance of Street Lights $700.00
C. Capital $0.00
Subtotal: $5,700.00

2. INCIDENTAL COSTS
A. Administration $800.00
B. Engineering (Annual Report) $500.00
C. County Fees $0.00
D. Cost Applied Non-Departmental $0.00
E. Miscellaneous $200.00
Subtotal: $1,500.00
TOTAL COST: $7,200.00

3. PRIOR YEAR ADJUSTMENT
(See Exhibit B)
$0.00
DISTRICT ASSESSMENT AMOUNT $7,200.00
Each of the 70 equivalent units will continue to be assessed $102.86. 153
#W150057 D – 1

ENGINEER'S REPORT OF CITY OF WOODLAKE

LANDSCAPE AND LIGHTING
DISTRICT NO. 18-01
FISCAL YEAR 2025-2026

EXHIBIT D

ASSESSMENT ROLL

VALENCIA HEIGHTS SUBDIVISION
APN
#
$
AMOUNT

NAME LOT
#

ASSESSMENT
#

SUBDIVISION

DESCRIPTION
061-230-045 $102.86 Gonzalez-Alvarado, Berenice
619 N. Citrus St.

Woodlake, CA 93286
01 186 Valencia Heights
061-230-046 $102.86 Bravo, Gabriela
617 N. Citrus St.

Woodlake, CA 93286
02 187 Valencia Heights
061-230-047 $102.86 Maldonado, Angela Ann
615 N. Citrus St.

Woodlake, CA 93286-1260
03 188 Valencia Heights
061-230-048 $102.86 Martinez, Rolando
613 N. Citrus St.

Woodlake, CA 93286
04 189 Valencia Heights
061-230-049 $102.86 Marquez, Yolanda
611 N. Citrus St.

Woodlake, CA 93286
05 190 Valencia Heights
061-230-050 $102.86 Valadez, Juan Luis
609 N. Citrus St.

Woodlake, CA 93286
06 191 Valencia Heights
061-230-051 $102.86 Reyes, Eric
727 N. Shasta Ave.

Farmersville, CA 93223
07 192 Valencia Heights
061-230-052 $102.86 Velazquez, Olga
605 N. Citrus St.

Woodlake, CA 93286
08 193 Valencia Heights
061-230-053 $102.86 Marin, Eduardo Morales
509 N. Valencia Blvd.

Woodlake, CA 93286
09 194 Valencia Heights
061-230-054 $102.86 Delgado- Herrera, Yesenia
601 N. Citrus St.

Woodlake, CA 93286-1260
10 195 Valencia Heights
061-230-055 $102.86 Gaona, Enrique William Jr. & Ashley E. 171 S. Magnolia Ave., Apt B
Woodlake, CA 93286
11 196 Valencia Heights
061-220-038 $102.86 Renteria, Raul Jr.
350 N. Valencia Blvd.

Woodlake, CA 93286
12 197 Valencia Heights
154
#W150057 D – 2
APN
#
$
AMOUNT

NAME LOT
#

ASSESSMENT
#

SUBDIVISION

DESCRIPTION
061-220-039 $102.86 Larios, Maribel Ortega
595 N. Citrus St.

Woodlake, CA 93286
13 198 Valencia Heights
061-220-040 $102.86 Solis, Manuel IV & Angelica Marie
593 N. Citrus St.

Woodlake, CA 93286
14 199 Valencia Heights
061-220-041 $102.86 Crisanto, Vincent Michael
591 N. Citrus St.

Woodlake, CA 93286
15 200 Valencia Heights
061-220-042 $102.86 Landeros, Lorenzo De Luna
381 Danielle Way, #B
Woodlake, CA 93286
16 201 Valencia Heights
061-220-044 $102.86 Reyes, Fermin Rodriguez
15856 Rosaline Ave.

Ivanhoe, CA 93235-1536
17 202 Valencia Heights
061-220-045 $102.86 Ceballos, Maria
6623 E. Alta Ave.

Fresno, CA 93727-6865
18 203 Valencia Heights
061-220-046 $102.86 Martinez-Figueroa, Rogelio &
Martinez, Olga Patricia
107 E. Crestwood Ave.

Woodlake, CA 93286-1268
19 204 Valencia Heights
061-220-047 $102.86 Orozco-Cervantes, Dinora Josefina
613 Crestwood Ct.

Woodlake, CA 93286
20 205 Valencia Heights
061-220-048 $102.86 Herrera, Victor Ramirez
673 Laurel Ln.

Woodlake, CA 93286
21 206 Valencia Heights
061-220-049 $102.86 Valenzuela, Sandra Beatris
343 Forest Rd.

Woodlake, CA 93286
22 207 Valencia Heights
061-220-050 $102.86 Leon, Regino Perez
188 Manzanilla St.

Woodlake, CA 93286
23 208 Valencia Heights
061-220-051 $102.86 Oliveras, Javier Armando
590 N. Magnolia St.

Woodlake, CA 93286-1264
24 209 Valencia Heights
061-220-052 $102.86 Moran, Cattrece Maree
713 1st St.

Exeter, CA 93221
25 210 Valencia Heights
061-220-053 $102.86 Avila, Matias Avila
678 Pine St.

Woodlake, CA 93286
26 211 Valencia Heights
061-220-054 $102.86 Rodriguez, Maria D. Diaz
596 N. Magnolia St.

Woodlake, CA 93286-1264
27 212 Valencia Heights
061-220-055 $102.86 Sahagun, Desiree Marie
598 N. Magnolia St.

Woodlake, CA 93286
28 213 Valencia Heights
155
#W150057 D – 3
APN
#
$
AMOUNT

NAME LOT
#

ASSESSMENT
#

SUBDIVISION

DESCRIPTION
061-230-056 $102.86 Delgadillo, Alexandra Monique
511 N. Cypress St., Unit 21
Woodlake, CA 93286
29 214 Valencia Heights
061-230-057 $102.86 Angulo-Lopez, Jesus
602 N. Magnolia St.

Woodlake, CA 93286-1265
30 215 Valencia Heights
061-230-058 $102.86 Villegas, Maribel Michelle
604 N. Magnolia St.

Woodlake, CA 93286-1265
31 216 Valencia Heights
061-230-059 $102.86 Alvarez, Jamie Magallan
606 N. Magnolia St.

Woodlake, CA 93286-1265
32 217 Valencia Heights
061-230-060 $102.86 Lopez, Pablo Jacob
608 N. Magnolia St.

Woodlake, CA 93286-1265
33 218 Valencia Heights
061-230-061 $102.86 Espinoza, Nestor Daniel & Sandra
Azucena
610 N. Magnolia St.

Woodlake, CA 93286-1265
34 219 Valencia Heights
061-230-062 $102.86 Velasquez, Luis Miguel
612 N. Magnolia St.

Woodlake, CA 93286-1265
35 220 Valencia Heights
061-230-063 $102.86 Davalos, Jose I. Panduro
614 N. Magnolia St.

Woodlake, CA 93286-1265
36 221 Valencia Heights
061-230-064 $102.86 Losa, Luis Angel Vera
616 N. Magnolia St.

Woodlake, CA 93286-1265
37 222 Valencia Heights
061-230-065 $102.86 Cruz, Julyssa Maryjane
618 N. Magnolia St.

Woodlake, CA 93286-1265
38 223 Valencia Heights
061-230-066 $102.86 Gaona, Juvenal Manuel
620 N. Magnolia St.

Woodlake, CA 93286-1265
39 224 Valencia Heights
061-230-067 $102.86 Romero, Brianna Lynette
622 N. Magnolia St.

Woodlake, CA 93286-1265
40 225 Valencia Heights
061-230-068 $102.86 Delima, Nicole Marie
PO Box 636
Woodlake, CA 93628-0636
41 226 Valencia Heights
061-230-069 $102.86 Ornelas, Leticia Velasquez
1482 E. Naranjo Blvd, Apt. C
Woodlake, CA 93286-9610
42 227 Valencia Heights
061-230-070 $102.86 Ramos, Ana Arellano
107 E. Wutchumna Ave.

Woodlake, CA 93286-1263
43 228 Valencia Heights
061-230-071 $102.86 Angulo, Eloisa Martina Farias
250 S. Oak St., Apt. 2
Woodlake, CA 93286-1651
44 229 Valencia Heights
156
#W150057 D – 4
APN
#
$
AMOUNT

NAME LOT
#

ASSESSMENT
#

SUBDIVISION

DESCRIPTION
061-230-072 $102.86 Uribe, Eva
103 E. Wutchumna Ave.

Woodlake, CA 93286
45 230 Valencia Heights
061-230-073 $102.86 Reynoso, Jose A. & Corinne Ann
102 E. Forest Rd.

Woodlake, CA 93286
46 231 Valencia Heights
061-230-074 $102.86 Angulo, Kristen Soledad Farias
104 E. Forest Rd.

Woodlake, CA 93286-1261
47 232 Valencia Heights
061-230-075 $102.86 Meza, Cisneros Pedro Jose
106 E. Forest Rd.

Woodlake, CA 93286-1261
48 233 Valencia Heights
061-230-076 $102.86 Rodriguez, Jose Carlos Flores
108 E. Forest Rd.

Woodlake, CA 93286-1261
49 234 Valencia Heights
061-230-077 $102.86 Martinez, Raymundo Salazar
201 S. Acacia, Apt. 1
Woodlake, CA 93286-1643
50 235 Valencia Heights
061-230-078 $102.86 Moreno, Yvonne
111 E. Forest Rd.

Woodlake, CA 93286-1262
51 236 Valencia Heights
061-230-079 $102.86 Delgado-Herrera, Mario Jr.
109 E. Forest Rd.

Woodlake, CA 93286-1262
52 237 Valencia Heights
061-230-080 $102.86 Castillo, Jose & Magali B. Alvarez De 107 E. Forest Rd.

Woodlake, CA 93286-1262
53 238 Valencia Heights
061-230-081 $102.86 Hernandez, Araceli
105 E. Forest Rd.

Woodlake, CA 93286-1262
54 239 Valencia Heights
061-230-082 $102.86 Ornelas-Montes, Lorenzo
15975 Ave. 327, Unit #B-18
Ivanhoe, CA 93235
55 240 Valencia Heights
061-230-083 $102.86 Luis, Marisela
102 E. Summit Ave.

Woodlake, CA 93286-1266
56 241 Valencia Heights
061-230-084 $102.86 Salmeron, Aaron Ulysses
104 E. Summit Ave.

Woodlake, CA 93286-1266
57 242 Valencia Heights
061-230-085 $102.86 Silva, Ventura Paniagua
106 E. Summit Ave.

Woodlake, CA 93286-1266
58 243 Valencia Heights
061-230-086 $102.86 Rojas, Diego Marcel & Mayorga
Marissa Nicole Rojas
108 E. Summit Ave
Woodlake, CA 93286
59 244 Valencia Heights
061-230-087 $102.86 Rubio, Alexus Marie
110 E. Summit Ave.

Woodlake, CA 93286-1266
60 245 Valencia Heights
157
#W150057 D – 5
APN
#
$
AMOUNT

NAME LOT
#

ASSESSMENT
#

SUBDIVISION

DESCRIPTION
061-220-056 $102.86 Andrade, Blanca
111 E. Sequoia Ave.

Woodlake, CA 93286
61 246 Valencia Heights
061-220-057 $102.86 Miranda, Gina Josefina
109 E. Sequoia Ave.

Woodlake, CA 93286
62 247 Valencia Heights
061-220-058 $102.86 Orozco, Maldonado Jose
107 E. Sequoia Ave.

Woodlake, CA 93286-1267
63 248 Valencia Heights
061-220-059 $102.86 Meza, Yadira
105 E. Sequoia Ave.

Woodlake, CA 93286-1267
64 249 Valencia Heights
061-220-060 $102.86 De Cruz, Irma Araiza
103 E. Sequoia Ave.

Woodlake, CA 93286
65 250 Valencia Heights
061-220-061 $102.86 Briceno, Ernesto
102 E. Crestwood Ave.

Woodlake, CA 93286
66 251 Valencia Heights
061-220-062 $102.86 Guijon, Griselda
104 E. Crestwood Ave.

Woodlake, CA 93286
67 252 Valencia Heights
061-220-063 $102.86 Meza, Jose
106 E. Crestwood Ave.

Woodlake, CA 93286-1269
68 253 Valencia Heights
061-220-064 $102.86 Baeza, Juan & Yolanda F.
108 E. Crestwood Ave.

Woodlake, CA 93286
69 254 Valencia Heights
061-220-065 $102.86 Espinoza, Teresa
110 E. Crestwood Ave.

Woodlake, CA 93286
70 255 Valencia Heights
158
#W150057 E – 1

ENGINEER'S REPORT OF CITY OF WOODLAKE

LANDSCAPE AND LIGHTING
DISTRICT NO. 18-01
FISCAL YEAR 2025-2026

EXHIBIT E

DIAGRAM SHOWING ALL PARCELS

OF REAL PROPERTY WITHIN

THE ASSESSMENT DISTRICT

VALENCIA HEIGHTS SUBDIVISION
159
\\CHSVR01\Government\Agenda\FY 24-25\City Council\June 9, 2025\Item V.C Attachment 08 - 170025 Castle Rock Park Ph 3 - 2025.docx

ENGINEER'S REPORT OF CITY OF WOODLAKE
CASTLE ROCK PARK SUBDIVISION PHASE 3

LANDSCAPE AND LIGHTING
ASSESSMENT DISTRICT NO. 19-01
(Pursuant to the Landscaping and Lighting Act of 1972)
FISCAL YEAR 2025-2026
Monique C. Mello, P.E., City Engineer for the City of Woodlake, Tulare County, California, and Engineer of Work for Assessment District 19-01, makes this report, as directed by the City Council, pursuant to Section 22585 of the Streets and Highways code (Landscaping and Lighting Act of 1972).

The improvements which are the subject of this report are briefly described as follows:
 Maintenance of turf areas, shrubs, trees, park, playground, trails, lighting systems, irrigation systems, and walls.

This report consists of five exhibits, as follows:

EXHIBIT A Recording History
EXHIBIT B Recapitalization of Assessments
EXHIBIT C Estimated Assessments
EXHIBIT D Assessment Roll
EXHIBIT E A Diagram Showing All of Parcels of Real Property Within the Assessment District
Respectfully submitted,

Monique C. Mello, P.E., City Engineer
AG/MCM
#250107
160
#170025 A - 1

ENGINEER'S REPORT OF CITY OF WOODLAKE

LANDSCAPE AND LIGHTING
DISTRICT NO. 19-01
FISCAL YEAR 2025-2026

EXHIBIT A

RECORDING HISTORY
CASTLE ROCK PARK SUBDIVISION PHASE 3
INITIAL RECORDING July 2019
Subdivision included:

CASTLE ROCK PARK PHASE 3
SECOND RECORDING July 2020
CASTLE ROCK PARK PHASE 3
THIRD RECORDING July 2021
CASTLE ROCK PARK PHASE 3
FOURTH RECORDING July 2022
CASTLE ROCK PARK PHASE 3
FIFTH RECORDING July 2023
CASTLE ROCK PARK PHASE 3
SIXTH RECORDING July 2024
CASTLE ROCK PARK PHASE 3
161
#170025 B - 1

ENGINEER'S REPORT OF CITY OF WOODLAKE

LANDSCAPING AND LIGHTING
DISTRICT NO. 19-01
FISCAL YEAR 2025-2026

EXHIBIT B

RECAPITALIZATION OF ASSESSMENTS
CASTLE ROCK PARK SUBDIVISION PHASE 3
ACTUAL COST 2024-2025

1. MAINTENANCE COSTS
A. Contractor (Landscaping and Irrigation) $4,500.00
B. Maintenance of Street Lights $700.00
C. Playground Maintenance $1,500.00
D. Trail Maintenance $3,000.00
E. Wall Maintenance $1,000.00
Subtotal: $10,700.00

2. INCIDENTAL COSTS
A. Administration $800.00
B. Engineering (Annual Report) $500.00
C. County Fees $0.00
D. Cost Applied Non-Departmental $0.00
E. Miscellaneous $200.00
Subtotal: $1,500.00
TOTAL COST: $12,200.00
TOTAL ASSESSMENT RECEIVED 2024-2025 $12,200.00
ADJUSTMENT TO 2025-2026 (Deficit to be carried forward) $0.00 162
#170025 C - 1

ENGINEER'S REPORT OF CITY OF WOODLAKE

LANDSCAPING AND LIGHTING
DISTRICT NO. 19-01
FISCAL YEAR 2025-2026

EXHIBIT C

ESTIMATED ASSESSMENTS
CASTLE ROCK PARK SUBDIVISION PHASE 3

1. MAINTENANCE COSTS
A. Contractor (Landscaping and Irrigation) $4,500.00
B. Maintenance of Street Lights $700.00
C. Playground Maintenance $1,500.00
D. Trail Maintenance $3,000.00
E. Wall Maintenance $1,000.00
Subtotal: $10,700.00

2. INCIDENTAL COSTS
A. Administration $800.00
B. Engineering (Annual Report) $500.00
C. County Fees $0.00
D. Cost Applied Non-Departmental $0.00
E. Miscellaneous $200.00
Subtotal: $1,500.00
TOTAL COST: $12,200.00

3. PRIOR YEAR ADJUSTMENT
(See Exhibit B)
$0.00
DISTRICT ASSESSMENT AMOUNT $12,200.00
Each of the 59 equivalent units will continue to be assessed $206.78. 163
#170025 D - 1

ENGINEER'S REPORT OF CITY OF WOODLAKE

LANDSCAPE AND LIGHTING
DISTRICT NO. 19-01
FISCAL YEAR 2025-2026

EXHIBIT D

ASSESSMENT ROLL
CASTLE ROCK PARK SUBDIVISION PHASE 3
APN
#
$
AMOUNT

NAME LOT
#

ASSESSMENT
#

SUBDIVISION

DESCRIPTION
061-250-001 $206.78 Belman, Heriberto Bribiesca & Perez Krista Marie Ru
501 E. Wutchumna Ave.

Woodlake, CA 93286-1145
01 256 Castle Rock Park
Phase 3
061-250-002 $206.78 Lagunas, Marcos
503 E. Wutchumna Ave.

Woodlake, CA 93286
02 257 Castle Rock Park
Phase 3
061-250-003 $206.78 Garcia, Maximiliano Luis
505 E. Wutchumna Ave.

Woodlake, CA 93286
03 258 Castle Rock Park
Phase 3
061-250-004 $206.78 Olmos, Pedro Raul
507 E. Wutchumna Ave.

Woodlake, CA 93286
04 259 Castle Rock Park
Phase 3
061-250-005 $206.78 Craig, Cynthia G.
509 E. Wutchumna Ave.

Woodlake, CA 93286-1145
05 260 Castle Rock Park
Phase 3
061-250-006 $206.78 Equihua, Gabriela
511 E. Wutchumna Ave.

Woodlake, CA 93286
06 261 Castle Rock Park
Phase 3
061-250-007 $206.78 Saldivar, Lizette
513 E. Wutchumna Ave.

Woodlake, CA 93286
07 262 Castle Rock Park
Phase 3
061-250-008 $206.78 Pena, Horacio
515 E. Wutchumna Ave.

Woodlake, CA 93286
08 263 Castle Rock Park
Phase 3
061-250-009 $206.78 Torrecillas, Adi Yurieli Lopez
601 E. Wutchumna Ave.

Woodlake, CA 93286
09 264 Castle Rock Park
Phase 3
061-250-010 $206.78 Lopez, Reyes
603 W. Wutchumna Ave.

Woodlake, CA 93286-1135
10 265 Castle Rock Park
Phase 3
061-250-011 $206.78 Hernandez, Ruben B. Jr.
622 Orangewood Dr.

Woodlake, CA 93286
11 266 Castle Rock Park
Phase 3
164
#170025 D - 2
APN
#
$
AMOUNT

NAME LOT
#

ASSESSMENT
#

SUBDIVISION

DESCRIPTION
061-250-012 $206.78 Jimenez, Angelica
620 Orangewood Dr.

Woodlake, CA 93286
12 267 Castle Rock Park
Phase 3
061-250-013 $206.78 Santiago, Jasmin
618 Orangewood Dr.

Woodlake, CA 93286
13 268 Castle Rock Park
Phase 3
061-250-014 $206.78 Rodriguez, Gerardo
616 Orangewood Dr.

Woodlake, CA 93286
14 269 Castle Rock Park
Phase 3
061-250-015 $206.78 Rodriguez, Abraham & Brianna
614 Orangewood Dr.

Woodlake, CA 93286
15 270 Castle Rock Park
Phase 3
061-250-016 $206.78 Perez, Jose Uriel
612 Orangewood Dr.

Woodlake, CA 93286
16 271 Castle Rock Park
Phase 3
061-250-017 $206.78 Gonzalez, Pedro
610 Orangewood Dr.

Woodlake, CA 93286
17 272 Castle Rock Park
Phase 3
061-250-018 $206.78 Luna-Donate, Ismael
608 Orangewood Dr.

Woodlake, CA 93286
18 273 Castle Rock Park
Phase 3
061-250-019 $206.78 Gonzalez, Jaime
606 Orangewood Dr.

Woodlake, CA 93286
19 274 Castle Rock Park
Phase 3
061-240-079 $206.78 Guerrero, Crystal Marie & Humberto
Jr.
604 Orangewood Dr.

Woodlake, CA 93286
20 275 Castle Rock Park
Phase 3
061-240-080 $206.78 Rogers, Zachery Clayton & Estefania 602 Orangewood Dr.

Woodlake, CA 93286
21 276 Castle Rock Park
Phase 3
061-240-071 $206.78 Fleeman, Zachary Michael
513 E. Sequoia Ave.

Woodlake, CA 93286
22 277 Castle Rock Park
Phase 3
061-240-072 $206.78 Villegas, Miguel Angel
511 E. Sequoia Ave.

Woodlake, CA 93286-1165
23 278 Castle Rock Park
Phase 3
061-240-073 $206.78 Benavides, Enrique
509 E. Sequoia Ave.

Woodlake, CA 93286-1165
24 279 Castle Rock Park
Phase 3
061-240-074 $206.78 Lara, Julio Zesar Acosta
507 E. Sequoia Ave.

Woodlake, CA 93286-1165
25 280 Castle Rock Park
Phase 3
061-240-075 $206.78 Cuevas, Miguel Angel
505 E. Sequoia Ave.

Woodlake, CA 93286-1165
26 281 Castle Rock Park
Phase 3
061-240-076 $206.78 Martinez, Mariela
503 E. Sequoia Ave.

Woodlake, CA 93286-1165
27 282 Castle Rock Park
Phase 3
165
#170025 D - 3
APN
#
$
AMOUNT

NAME LOT
#

ASSESSMENT
#

SUBDIVISION

DESCRIPTION
061-240-077 $206.78 Garcia, Catalina
502 E. Sequoia Ave.

Woodlake, CA 93286
28 283 Castle Rock Park
Phase 3
061-240-078 $206.78 Vallejo, Ampelio & Sandra
504 E. Sequoia Ave.

Woodlake, CA 93286-1165
29 284 Castle Rock Park
Phase 3
061-250-020 $206.78 Miranda, Armando
505 Summit Ave.

Woodlake, CA 93286
30 285 Castle Rock Park
Phase 3
061-250-021 $206.78 Llamas, Emmanuel
503 Summit Ave.

Woodlake, CA 93286-1160
31 286 Castle Rock Park
Phase 3
061-250-022 $206.78 Baez, Misael & Fabiola
602 Holly Ave.

Woodlake, CA 93286
32 287 Castle Rock Park
Phase 3
061-250-023 $206.78 Padilla, Maldonado Maria Yuritzi
413 Summit Ave.

Woodlake, CA 93286
33 288 Castle Rock Park
Phase 3
061-250-024 $206.78 Raya-Bravo, Javier
411 Summit Ave.

Woodlake, CA 93286-1158
34 289 Castle Rock Park
Phase 3
061-250-025 $206.78 Ordaz, Robert Charles Jr.
409 Summit Ave.

Woodlake, CA 93286-1158
35 290 Castle Rock Park
Phase 3
061-250-026 $206.78 Cardenas-Rodriguez, Mario
407 Summit Ave.

Woodlake, CA 93286-1158
36 291 Castle Rock Park
Phase 3
061-250-027 $206.78 Leon, Gizelle C. & Omar
405 Summit Ave.

Woodlake, CA 93286-1158
37 292 Castle Rock Park
Phase 3
061-250-028 $206.78 Routh, Levi Travis
403 Summit Ave.

Woodlake, CA 93286
38 293 Castle Rock Park
Phase 3
061-250-029 $206.78 Flores, Janette Renteria
401 Summit Ave.

Woodlake, CA 93286
39 294 Castle Rock Park
Phase 3
061-250-030 $206.78 Rodriguez, Juan Ramon
402 Summit Ave.

Woodlake, CA 93286
40 295 Castle Rock Park
Phase 3
061-250-031 $206.78 Hinder, Luke Ryan & Chelsea Yvonne
404 Summit Ave.

Woodlake, CA 93286
41 296 Castle Rock Park
Phase 3
061-250-032 $206.78 Barajas, Gladys
406 Summit Ave.

Woodlake, CA 93286-1158
42 297 Castle Rock Park
Phase 3
061-250-033 $206.78 Castro, Octavio
408 Summit Ave.

Woodlake, CA 93286-1158
43 298 Castle Rock Park
Phase 3
166
#170025 D - 4
APN
#
$
AMOUNT

NAME LOT
#

ASSESSMENT
#

SUBDIVISION

DESCRIPTION
061-250-034 $206.78 Galvan, Alonzo
410 Summit Ave.

Woodlake, CA 93286-1158
44 299 Castle Rock Park
Phase 3
061-250-035 $206.78 Villafana, Maria Victoria
412 Summit Ave.

Woodlake, CA 93286-1158
45 300 Castle Rock Park
Phase 3
061-250-036 $206.78 Velasquez, Victor Junior, Jr.
414 Summit Ave.

Woodlake, CA 93286-1158
46 301 Castle Rock Park
Phase 3
061-250-037 $206.78 Cabrera, Silvia & Aniceto
502 Summit Ave.

Woodlake, CA 93286-1159
47 302 Castle Rock Park
Phase 3
061-250-038 $206.78 Acosta, Jose Roberto Ramirez
504 Summit Ave.

Woodlake, CA 93286-1159
48 303 Castle Rock Park
Phase 3
061-250-039 $206.78 Vasquez, Guillermo Jr.
506 Summit Ave.

Woodlake, CA 93286-1159
49 304 Castle Rock Park
Phase 3
061-250-040 $206.78 Renteria, Cesar Jr.
509 Forest Ct.

Woodlake, CA 93286
50 305 Castle Rock Park
Phase 3
061-250-041 $206.78 Zequieda, Jonathan
507 Forest Ct.

Woodlake, CA 93286-1166
51 306 Castle Rock Park
Phase 3
061-250-042 $206.78 Lopez, Max
505 Forest Ct.

Woodlake, CA 93286-1166
52 307 Castle Rock Park
Phase 3
061-250-043 $206.78 Silva, Antonio Mendoza
503 Forest Ct.

Woodlake, CA 93286-1166
53 308 Castle Rock Park
Phase 3
061-250-044 $206.78 Renteria, Jovani
502 Forest Ct.

Woodlake, CA 93286-1166
54 309 Castle Rock Park
Phase 3
061-250-045 $206.78 Collazo-Garibay, Alexie
504 Forest Ct.

Woodlake, CA 93286-1166
55 310 Castle Rock Park
Phase 3
061-250-046 $206.78 Reynoso, Maria
506 Forest Ct.

Woodlake, CA 93286
56 311 Castle Rock Park
Phase 3
061-250-047 $206.78 Reyes, Alfonso
508 Forest Ct.

Woodlake, CA 93286
57 312 Castle Rock Park
Phase 3
061-250-048 $206.78 Rubio, Rafael A.
510 Forest Ct.

Woodlake, CA 93286-1166
58 313 Castle Rock Park
Phase 3
061-250-049 $206.78 Ornelas, Javier Jr.
617 Orangewood Dr.

Woodlake, CA 93286
59 314 Castle Rock Park
Phase 3
167
#170025 E - 1

ENGINEER'S REPORT OF CITY OF WOODLAKE

LANDSCAPE AND LIGHTING
DISTRICT NO. 19-01
FISCAL YEAR 2025-2026

EXHIBIT E

DIAGRAM SHOWING ALL PARCELS

OF REAL PROPERTY WITHIN

THE ASSESSMENT DISTRICT
CASTLE ROCK PARK SUBDIVISION PHASE 3
168
\\CHSVR01\Government\Agenda\FY 24-25\City Council\June 9, 2025\Item V.C Attachment 09 - 200121 Hillside - 2025.docx

ENGINEER'S REPORT OF CITY OF WOODLAKE

HILLSIDE ESTATES

LANDSCAPE AND LIGHTING
ASSESSMENT DISTRICT NO. 21-01
(Pursuant to the Landscaping and Lighting Act of 1972)
FISCAL YEAR 2025-2026
Monique C. Mello, P.E., City Engineer for the City of Woodlake, Tulare County, California, and Engineer of Work for Assessment District 21-01, makes this report, as directed by the City Council, pursuant to Section 22585 of the Streets and Highways code (Landscaping and Lighting Act of 1972).

The improvements which are the subject of this report are briefly described as follows:
 Maintenance of turf areas, shrubs, trees, park, playground, park walkways, pond, lighting systems, irrigation systems, and walls.

This report consists of five exhibits, as follows:

EXHIBIT A Recording History
EXHIBIT B Recapitalization of Assessments
EXHIBIT C Estimated Assessments
EXHIBIT D Assessment Roll
EXHIBIT E Diagram Showing All Parcels of Real Property within the Assessment District
Respectfully submitted,

Monique C. Mello, P.E., City Engineer
AG/MCM
# 250107
169
#200121 A - 1

ENGINEER'S REPORT OF CITY OF WOODLAKE

LANDSCAPE AND LIGHTING
DISTRICT NO. 21-01
FISCAL YEAR 2025-2026

EXHIBIT A

RECORDING HISTORY
INITIAL RECORDING July 2022
Subdivision included:

HILLSIDE ESTATES
SECOND RECORDING July 2023

HILLSIDE ESTATES
THIRD RECORDING July 2024

HILLSIDE ESTATES
170
#200121 B - 1

ENGINEER'S REPORT OF CITY OF WOODLAKE

LANDSCAPE AND LIGHTING
DISTRICT NO. 21-01
FISCAL YEAR 2025-2026

EXHIBIT B

RECAPITALIZATION OF ASSESSMENTS

HILLSIDE ESTATES
ACTUAL COST 2024-2025

1. MAINTENANCE COSTS
A. Contractor (Landscaping and Irrigation) $14,500.00
B. Streetlights Maintenance $1,200.00
C. Playground Maintenance $1,500.00
D. Park Walkways Maintenance $1,800.00
E. Wall Maintenance $2,600.00
Subtotal: $21,600.00

2. INCIDENTAL COSTS
A. Administration $800.00
B. Engineering (Annual Report) $500.00
C. County Fees $0.00
D. Cost Applied Non-Departmental $0.00
E. Miscellaneous $200.00
Subtotal: $1,500.00
TOTAL COST: $23,100.00
TOTAL ASSESSMENT RECEIVED 2024-2025 $23,100.00
ADJUSTMENT TO 2025-2026 (Deficit to be carried forward) $0.00 171
#200121 C - 1

ENGINEER'S REPORT OF CITY OF WOODLAKE

LANDSCAPING AND LIGHTING
DISTRICT NO. 21-01
FISCAL YEAR 20252026

EXHIBIT C

ESTIMATED ASSESSMENTS

HILLSIDE ESTATES

1. MAINTENANCE COSTS
A. Contractor (Landscaping and Irrigation) $14,500.00
B. Streetlights Maintenance $1,200.00
C. Playground Maintenance $1,500.00
D. Park Walkways Maintenance $1,800.00
E. Wall Maintenance $2,600.00
Subtotal: $21,600.00

2. INCIDENTAL COSTS
A. Administration $800.00
B. Engineering (Annual Report) $500.00
C. County Fees $0.00
D. Cost Applied Non-Departmental $0.00
E. Miscellaneous $200.00
Subtotal: $1,500.00
TOTAL COST: $23,100.00

3. PRIOR YEAR ADJUSTMENT
(See Exhibit B) $0.00
DISTRICT ASSESSMENT AMOUNT $23,100.00
Each of the 75 equivalent units will continue to be assessed $308.00. 172
#200121 D - 1

ENGINEER'S REPORT OF CITY OF WOODLAKE

LANDSCAPE AND LIGHTING
DISTRICT NO. 21-01
FISCAL YEAR 2025-2026

EXHIBIT D

ASSESSMENT ROLL

HILLSIDE ESTATES
APN
#
$
AMOUNT

NAME LOT
#

ASSESSMENT
#

SUBDIVISION

DESCRIPTION
057-130-001 $308.00 Zamora, Ines
917 N Cypress St.

Woodlake, CA 93286-1021
1 315 Hillside Estates
057-130-002 $308.00 Gonzalez, Fernando Renteria
913 N. Cypress St.

Woodlake, CA 93286-1021
2 316 Hillside Estates
057-130-003 $308.00 Hernandez-Cano, Juan Angel
909 N. Cypress St.

Woodlake, CA 93286-1021
3 317 Hillside Estates
057-130-004 $308.00 Corona, Fernando
905 N. Cypress St.

Woodlake, CA 93286-1021
4 318 Hillside Estates
057-130-005 $308.00 Gonzalez, Martin Alfonso Jr. & Paris Marie
901 N. Cypress St.

Woodlake, CA 93286-1021
5 319 Hillside Estates
057-130-006 $308.00 Muqbel, Saleh Mohsen Qasim &
Alkbly Fytnam Abdulrub
517 W. Tule Ave.

Woodlake, CA 93286-1026
6 320 Hillside Estates
057-130-007 $308.00 Rodriguez, Michael A. Ruiz & Sandra Z. (TR)
513 Tule Ave.

Woodlake, CA 93286-1026
7 321 Hillside Estates
057-130-008 $308.00 Broyles, Eric Paul & Katherine
Annette
509 W. Tule Ave.

Woodlake, CA 93286-1026
8 322 Hillside Estates
057-130-009 $308.00 Crofton, Raymond
10005 Turning Leaf Ln.

Bakersfield, CA 93306-8397
9 323 Hillside Estates
057-130-010 $308.00 Guzman, Ramon
501 W. Tule Ave.

Woodlake, CA 93286-1026
10 324 Hillside Estates
173
#200121 D - 2
APN
#
$
AMOUNT

NAME LOT
#

ASSESSMENT
#

SUBDIVISION

DESCRIPTION
057-130-011 $308.00 Correa, Luna Marisa
413 Tule Ave.

Woodlake, CA 93286-1027
11 325 Hillside Estates
057-130-012 $308.00 Burchett, Erin Kathleen & Michael
Anthony Jr.
409 Tule Ave.

Woodlake, CA 93286-1027
12 326 Hillside Estates
057-130-013 $308.00 Hernandez, Ernesto & Sandy Yuritzy
405 Tule Ave.

Woodlake, CA 93286-1027
13 327 Hillside Estates
057-130-014 $308.00 Mohamed, Ali Saleh Ahmed
401 W. Tule Ave.

Woodlake, CA 93286-1027
14 328 Hillside Estates
057-130-015 $308.00 Hillside Estates Woodlake, LLC
42931 Road 52
Reedley, CA 93654-9117
15 329 Hillside Estates
057-130-016 $308.00 Hillside Estates Woodlake, LLC
42931 Road 52
Reedley, CA 93654-9117
16 330 Hillside Estates
057-130-017 $308.00 Bombela, Teresa Tula
910 N. Acacia St.

Woodlake, CA 93286-1006
17 331 Hillside Estates
057-130-018 $308.00 Godinez, Jose Alejandro
914 N. Acacia St.

Woodlake, CA 93286-1006
18 332 Hillside Estates
057-130-019 $308.00 Riojas, Leonard & Margaret Dutton
918 N. Acacia St.

Woodlake, CA 93286-1006
19 333 Hillside Estates
057-130-020 $308.00 Alvarez, Ricardo & Valero, Nancy
Cuevas
402 W. Tule Ave.

Woodlake, CA 93286
20 334 Hillside Estates
057-130-021 $308.00 Headrick, Shane W. & Terrie
406 Tule Ave.

Woodlake, CA 93286-1027
21 335 Hillside Estates
057-130-022 $308.00 Correa, Victor Alfonso
410 W. Tule Ave.

Woodlake, CA 93286-1027
22 336 Hillside Estates
057-130-023 $308.00 Olaguez, Ariel M.
414 W. Tule Ave.

Woodlake, CA 93286-1027
23 337 Hillside Estates
057-130-024 $308.00 Perez, Jose A & Luisa
502 W. Tule Ave.

Woodlake, CA 93286-1026
24 338 Hillside Estates
057-130-025 $308.00 Castanon, Robert J. III & Contreras, Bellen
506 Tule Ave.

Woodlake, CA 93286-1026
25 339 Hillside Estates
174
#200121 D - 3
APN
#
$
AMOUNT

NAME LOT
#

ASSESSMENT
#

SUBDIVISION

DESCRIPTION
057-130-026 $308.00 Hillside Estates Woodlake, LLC
42931 Road 52
Reedley, CA 93654-9117
26 340 Hillside Estates
057-130-027 $308.00 Lara Ramon & Cassie L.
20709 Avenue 328
Woodlake, CA 93286-9418
27 341 Hillside Estates
057-130-028 $308.00 Leyva, Moises Rodriguez &
Bojorquez, Jazmin Rodriguez
513 Tejon Ave.

Woodlake, CA 93286-1012
28 342 Hillside Estates
057-130-029 $308.00 Hillside Estates Woodlake, LLC
42931 Road 52
Reedley, CA 93654-9117
29 343 Hillside Estates
057-130-030 $308.00 Hillside Estates Woodlake, LLC
42931 Road 52
Reedley, CA 93654-9117
30 344 Hillside Estates
057-130-031 $308.00 Caballero-Legorreta, Carlos
501 Tejon Ave.

Woodlake, CA 93286-1012
31 345 Hillside Estates
057-130-032 $308.00 Hillside Estates Woodlake, LLC
42931 Road 52
Reedley, CA 93654-9117
32 346 Hillside Estates
057-130-033 $308.00 Martinez, Estrella Ramos
409 Tejon Ave.

Woodlake, CA 93286-1014
33 347 Hillside Estates
057-130-034 $308.00 Hernandez, Armando Jr.
393 S. Magnolia St.

Woodlake, CA 93286-1709
34 348 Hillside Estates
057-130-035 $308.00 Hillside Estates Woodlake, LLC
42931 Road 52
Reedley, CA 93654-9117
35 349 Hillside Estates
057-130-036 $308.00 Hillside Estates Woodlake, LLC
42931 Road 52
Reedley, CA 93654-9117
36 350 Hillside Estates
057-120-001 $308.00 Bernabe, Javier & Patricia
1006 N. Acacia St.

Woodlake, CA 93286-1007
37 351 Hillside Estates
057-120-002 $308.00 Cain, Adam Emilio
1010 N. Acacia St.

Woodlake, CA 93286-1007
38 352 Hillside Estates
057-120-003 $308.00 Pena, Vicente
1014 N. Acacia St.

Woodlake, CA 93286-1007
39 353 Hillside Estates
057-120-004 $308.00 Rosales, Susana Lucero & Sanchez,
Edgar Jeovani
1018 N. Acacia St.

Woodlake, CA 93286-1007
40 354 Hillside Estates
175
#200121 D - 4
APN
#
$
AMOUNT

NAME LOT
#

ASSESSMENT
#

SUBDIVISION

DESCRIPTION
057-130-037 $308.00 Hillside Estates Woodlake, LLC
42931 Road 52
Reedley, CA 93654-9117
41 355 Hillside Estates
057-130-038 $308.00 Hillside Estates Woodlake, LLC
42931 Road 52
Reedley, CA 93654-9117
42 356 Hillside Estates
057-120-005 $308.00 Rector, Darl Ann (TRS)
1009 N. Cypress St.

Woodlake, CA 93286-1025
43 357 Hillside Estates
057-120-006 $308.00 Renteria, Brenda Denisse
1013 N. Cypress St.

Woodlake, CA 93286-1025
44 358 Hillside Estates
057-120-007 $308.00 Lara, Annette Elisia
1026 N. Acacia St.

Woodlake, CA 93286-1007
45 359 Hillside Estates
057-120-008 $308.00 Cendejas, Francisco
1030 N. Acacia St.

Woodlake, CA 93286-1007
46 360 Hillside Estates
057-120-009 $308.00 Teel, Joe Dylan & Ramirez, Ashley
Brianna
291 W. Ropes Ave.

Woodlake, CA 93286-1633
47 361 Hillside Estates
057-120-010 $308.00 Wyant, Dylan James & Price, Jade
Mackenzie
1038 N. Acadia St.

Woodlake, CA 93286-1007
48 362 Hillside Estates
057-120-011 $308.00 Arreola, Abraham Gonzalez &
Morales, Andrea
777 Barouni Ave.

Woodlake, CA 93286-1573
49 363 Hillside Estates
057-120-012 $308.00 Solares, Juan Carlos Reyes & Reyes, Olga Marina
572 N. Nicholas Ave.

Dinuba, CA 93618-3213
50 364 Hillside Estates
057-120-013 $308.00 Alvarado, Cristina & Lionel
1050 N. Acacia St.

Woodlake, CA 93286-1007
51 365 Hillside Estates
057-120-014 $308.00 Hillside Estates Woodlake, LLC
42931 Road 52
Reedley, CA 93654-9117
52 366 Hillside Estates
057-120-015 $308.00 Medina, Jesus & Sandra
1033 N. Cypress St.

Woodlake, CA 93286-1025
53 367 Hillside Estates
057-120-016 $308.00 Hillside Estates Woodlake, LLC
42931 Road 52
Reedley, CA 93654-9117
54 368 Hillside Estates
057-120-017 $308.00 Hillside Estates Woodlake, LLC
42931 Road 52
Reedley, CA 93654-9117
55 369 Hillside Estates
176
#200121 D - 5
APN
#
$
AMOUNT

NAME LOT
#

ASSESSMENT
#

SUBDIVISION

DESCRIPTION
057-120-018 $308.00 Gutierrez, Gregoria & Guiterrez,
Maria Soledad
1021 N. Cypress St.

Woodlake, CA 93286-1025
56 370 Hillside Estates
057-120-019 $308.00 Hillside Estates Woodlake, LLC
42931 Road 52
Reedley, CA 93654-9117
57 371 Hillside Estates
057-120-020 $308.00 Alvarado, Jose R Rodriguez
1030 Walnut St.

Woodlake, CA 93286-1020
58 372 Hillside Estates
057-120-021 $308.00 Hillside Estates Woodlake, LLC
42931 Road 52
Reedley, CA 93654-9117
59 373 Hillside Estates
057-120-022 $308.00 Vega, Miguel Angel Bernabe &
Bernabe, Laura
1022 Walnut St.

Woodlake, CA 93286-1020
60 374 Hillside Estates
057-120-023 $308.00 Hillside Estates Woodlake, LLC
42931 Road 52
Reedley, CA 93654-9117
61 375 Hillside Estates
057-120-024 $308.00 Hillside Estates Woodlake, LLC
42931 Road 52
Reedley, CA 93654-9117
62 376 Hillside Estates
057-120-025 $308.00 Hillside Estates Woodlake, LLC
42931 Road 52
Reedley, CA 93654-9117
63 377 Hillside Estates
057-120-026 $308.00 Laker, Griffin & Lauren
1006 Walnut St.

Woodlake, CA 93286-1020
64 378 Hillside Estates
057-130-039 $308.00 Sodari, Jose Alberto & Cynthia A.
1002 N. Walnut Ave.

Woodlake, CA 93286-1020
65 379 Hillside Estates
057-130-040 $308.00 Barajas, Anthony & Contreras, Alma
R.
1001 N. Acacia St.

Woodlake, CA 93286-1007
66 380 Hillside Estates
057-120-027 $308.00 Anaya, Daniel V. & Anaya, Irma
Cerrillos
1005 N. Acacia St.

Woodlake, CA 93286-1007
67 381 Hillside Estates
057-120-028 $308.00 Nava, Jonathon David & Jennifer
Brooke
1009 N. Acacia St.

Woodlake, CA 93286-1007
68 382 Hillside Estates
057-120-029 $308.00 Perez-Gonzalez, Gerardo &
Jacqueline
1013 N. Acacia St.

Woodlake, CA 93286-1007
69 383 Hillside Estates
177
#200121 D - 6
APN
#
$
AMOUNT

NAME LOT
#

ASSESSMENT
#

SUBDIVISION

DESCRIPTION
057-120-030 $308.00 Martinez, Andrew Christopher
1017 N. Acacia St.

Woodlake, CA 93286-1007
70 384 Hillside Estates
057-120-031 $308.00 Hillside Estates Woodlake, LLC
42931 Road 52
Reedley, CA 93654-9117
71 385 Hillside Estates
057-120-032 $308.00 De La Mora, Octavio Gomez &
Sanchez, Veronica Aracel
1025 N. Acacia St.

Woodlake, CA 93286-1007
72 386 Hillside Estates
057-120-033 $308.00 Barreto, Noe De Jesus
1029 N. Acacia St.

Woodlake, CA 93286-1007
73 387 Hillside Estates
057-120-034 $308.00 Hillside Estates Woodlake, LLC
42931 Road 52
Reedley, CA 93654-9117
74 388 Hillside Estates
057-120-035 $308.00 Hillside Estates Woodlake, LLC
42931 Road 52
Reedley, CA 93654-9117
75 389 Hillside Estates
178
#200121 E - 1

ENGINEER'S REPORT OF CITY OF WOODLAKE

LANDSCAPE AND LIGHTING
DISTRICT NO. 21-01
FISCAL YEAR 2025-2026

EXHIBIT E

DIAGRAM SHOWING ALL PARCELS

OF REAL PROPERTY WITHIN

THE ASSESSMENT DISTRICT

HILLSIDE ESTATES
179
\\CHSVR01\Government\Agenda\FY 24-25\City Council\June 9, 2025\Item V.C Attachment 10 - 200119-Greenwood Ph 1-2 - 2025.docx

ENGINEER'S REPORT OF CITY OF WOODLAKE
GREENWOOD SUBDIVISION PHASE 1 AND 2

LANDSCAPE AND LIGHTING
ASSESSMENT DISTRICT NO. 22-02
(Pursuant to the Landscaping and Lighting Act of 1972)
FISCAL YEAR 2025-2026
Monique C. Mello, P.E., City Engineer for the City of Woodlake, Tulare County, California, and Engineer of Work for Assessment District 22-02, makes this report, as directed by the City Council, pursuant to Section 22585 of the Streets and Highways code (Landscaping and Lighting Act of 1972).

The improvements which are the subject of this report are briefly described as follows:
 Maintenance of turf areas, shrubs, trees, park, playground, walkways, lighting systems, irrigation systems, and block walls.

This report consists of five exhibits, as follows:

EXHIBIT A Recording History
EXHIBIT B Recapitalization of Assessments
EXHIBIT C Estimated Assessments
EXHIBIT D Assessment Roll
EXHIBIT E Diagram Showing All Parcels of Real Property within the Assessment District
Respectfully submitted,

Monique C. Mello, P.E., City Engineer
MCM
#250107
180
#200119

ENGINEER'S REPORT OF CITY OF WOODLAKE

LANDSCAPE AND LIGHTING
DISTRICT NO. 22-02
FISCAL YEAR 2025-2026

EXHIBIT A

RECORDING HISTORY
INITIAL RECORDING March 2024
Subdivision included:

GREENWOOD SUBDIVISION PHASE 1 AND 2
181
#200119

ENGINEER'S REPORT OF CITY OF WOODLAKE

LANDSCAPE AND LIGHTING
DISTRICT NO. 22-02
FISCAL YEAR 2025-2026

EXHIBIT B

RECAPITALIZATION OF ASSESSMENTS
GREENWOOD SUBDIVISION PHASE 1 AND 2
ACTUAL COST 2024-2025

1. MAINTENANCE COSTS
A. Contractor (Landscaping and Irrigation) N/A
B. Streetlights Maintenance N/A
C. Playground Maintenance N/A
D. Park Walkways Maintenance N/A
E. Wall Maintenance N/A
Subtotal: N/A

2. INCIDENTAL COSTS
A. Administration N/A
B. Engineering (Annual Report) N/A
C. County Fees N/A
D. Cost Applied Non-Departmental N/A
E. Miscellaneous N/A
Subtotal: N/A
TOTAL COST: N/A
TOTAL ASSESSMENT RECEIVED 2024-2025 N/A
ADJUSTMENT TO 2025-2026(Deficit to be carried forward) N/A 182
#200119

ENGINEER'S REPORT OF CITY OF WOODLAKE

LANDSCAPING AND LIGHTING
DISTRICT NO. 22-02
FISCAL YEAR 2025-2026

EXHIBIT C

ESTIMATED ASSESSMENTS
GREENWOOD SUBDIVISION PHASE 1 AND 2

1. MAINTENANCE COSTS
A. Contractor (Landscaping and Irrigation) $8,700.00
B. Streetlights Maintenance $3,500.00
C. Playground Maintenance $1,500.00
D. Park Walkways Maintenance $2,700.00
E. Wall Maintenance $6,700.00
Subtotal $23,100.00

2. INCIDENTAL COSTS
A. Administration $800.00
B. Engineering (Annual Report) $500.00
C. County Fees $0.00
D. Cost Applied Non-Departmental $0.00
E. Miscellaneous $200.00
Subtotal $1,500.00

3. PRIOR YEAR ADJUSTMENT
(See Exhibit B) $0.00
DISTRICT ASSESSMENT AMOUNT $24,600.00
Each of the 133 equivalent units will continue to be assessed $184.96. 183
#200119

ENGINEER'S REPORT OF CITY OF WOODLAKE

LANDSCAPE AND LIGHTING
DISTRICT NO. 22-02

EXHIBIT D

ASSESSMENT ROLL
GREENWOOD SUBDIVISION PHASE 1 AND 2
APN
#
$
AMOUNT
NAME Lot
#

ASSESSMENT
#
SUBDIV.

DESCRIPTION
060-280-001 $184.96 Benavides, Ma Guadalupe
Marquez
PO Box 282
Woodlake, CA 93286-0282
1 390 Greenwood
Subdivision
Phase 1
060-280-002 $184.96 Ward, Danielle Elice
545 W. Greenwood Ave.

Woodlake CA 93286-1672
2 391 Greenwood
Subdivision
Phase 1
060-280-003 $184.96 Vergara, Edith
250 S. Myrtle St.

Woodlake, CA 93286-1675
3 392 Greenwood
Subdivision
Phase 1
060-280-004 $184.96 Atkins, Richard Dale & Edna Fay
PO Box 322
Woodlake, CA 93286-0322
4 393 Greenwood
Subdivision
Phase 1
060-280-005 $184.96 Gonzalez, Anibal
282 S. Myrtle St.

Woodlake, CA 93286-1675
5 394 Greenwood
Subdivision
Phase 1
060-280-006 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
6 395 Greenwood
Subdivision
Phase 1
060-280-007 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
7 396 Greenwood
Subdivision
Phase 1
060-280-008 $184.96 Vargas, Mario Jr.
539 W. Woodlawn Ave.

Woodlake, CA 93286-1669
8 397 Greenwood
Subdivision
Phase 1
060-280-009 $184.96 Morales, Tatiana Brianan
Ramirez
545 W. Woodlawn Ave.

Woodlake, CA 93286-1669
9 398 Greenwood
Subdivision
Phase 1
060-280-010 $184.96 Gutierrez, Leonela Natalie
551 W. Woodlawn Ave.

Woodlake, CA 93286-1669
10 399 Greenwood
Subdivision
Phase 1
060-280-011 $184.96 Mason, Robert Steven & Martina
Ann
557 W. Woodlawn Ave.

Woodlake, CA 93286-1669
11 400 Greenwood
Subdivision
Phase 1
184
#200119
APN
#
$
AMOUNT
NAME Lot
#

ASSESSMENT
#
SUBDIV.

DESCRIPTION
060-280-012 $184.96 Belk, Taryn Leann & Jordan
Scott
563 W. Woodlawn Ave.

Woodlake, CA 93286-1669
12 401 Greenwood
Subdivision
Phase 1
060-280-013 $184.96 Deniz-Peredia, Cesar Alejandro
& Sanchez, Yenny M. Gu
569 W. Woodlawn Ave.

Woodlake, CA 93286-1669
13 402 Greenwood
Subdivision
Phase 1
060-280-014 $184.96 Alafa, Belinda
575 W. Woodlawn Ave.

Woodlake, CA 93286-1669
14 403 Greenwood
Subdivision
Phase 1
060-280-015 $184.96 Perez, Ronaldo
315 Olson Way, Apt. 308
Woodlake, CA 94086-6587
15 404 Greenwood
Subdivision
Phase 1
060-280-016 $184.96 Buelna-Gonzalez, Alejandro
607 W. Woodlawn Ave.

Woodlake, CA 93286-1670
16 405 Greenwood
Subdivision
Phase 1
060-280-017 $184.96 Stebbins, Kevin Robert
613 W. Woodlawn Ave.

Woodlake, CA 93286-1670
17 406 Greenwood
Subdivision
Phase 1
060-280-018 $184.96 Curry, Dwight Marion & WilsonCurry, Sheila 701 W. Woodlawn Ave.

Woodlake, CA 93286-1671
18 407 Greenwood
Subdivision
Phase 1
060-280-019 $184.96 Martinez-Lopez, Maria Del
Carmen & Gutierrez, Jose
707 W. Woodlawn Ave.

Woodlake, CA 93286-1671
19 408 Greenwood
Subdivision
Phase 1
060-280-020 $184.96 Sanchez, Sarah Lydia & Michael
713 W. Woodlawn Ave.

Woodlake, CA 93286-1671
20 409 Greenwood
Subdivision
Phase 1
060-280-021 $184.96 Rojas, Jacqueline & Alvaro
714 W. Woodlawn Ave.

Woodlake, CA 93286-1671
21 410 Greenwood
Subdivision
Phase 1
060-280-022 $184.96 Huth, Johnathon Adrian Elijah &
Sandra Garcia Elias
708 W. Woodlawn Ave.

Woodlake, CA 93286-1671
22 411 Greenwood
Subdivision
Phase 1
060-280-023 $184.96 Lopez, Katerena Meranda UW
702 W. Woodlawn Ave.

Woodlake, CA 93286
23 412 Greenwood
Subdivision
Phase 1
060-280-024 $184.96 Hernandez-Arreola, Jesus Manuel
283 S. Pine St.

Woodlake, CA 93286-1676
24 413 Greenwood
Subdivision
Phase 1
060-280-025 $184.96 Akui, Chase
267 S. Pine St.

Woodlake, CA 93286-1676
25 414 Greenwood
Subdivision
Phase 1
185
#200119
APN
#
$
AMOUNT
NAME Lot
#

ASSESSMENT
#
SUBDIV.

DESCRIPTION
060-280-026 $184.96 Baker, Steven & Robb-Baker
Jacquelyn
251 S. Pine St.

Woodlake, CA 93286-1676
26 415 Greenwood
Subdivision
Phase 1
060-280-027 $184.96 Sanchez, Rene Francisco
701 W. Greenwood Ave.

Woodlake, CA 93286-1674
27 416 Greenwood
Subdivision
Phase 1
060-280-028 $184.96 Wells, Steven Walter
707 W. Greenwood Ave.

Woodlake, CA 93286-1674
28 417 Greenwood
Subdivision
Phase 1
060-280-029 $184.96 Navarro, Jose De Jesus Cruz &
Cruz, Jessica Ivonne
713 W. Greenwood Ave.

Woodlake, CA 93286-1674
29 418 Greenwood
Subdivision
Phase 1
060-280-030 $184.96 Iniguez, Jose Antonio Castillo &
Martinez, Bertha Al
714 W. Greenwood Ave.

Woodlake, CA 93286
30 419 Greenwood
Subdivision
Phase 1
060-280-031 $184.96 Ramirez-Cuevas, Blanca Aurora
708 W. Greenwood Ave.

Woodlake, CA 93286-1674
31 420 Greenwood
Subdivision
Phase 1
060-280-032 $184.96 Jones, Seth M.
40487 Cherokee Oaks Dr.

Three Rivers, CA 93271-9617
32 421 Greenwood
Subdivision
Phase 1
060-280-033 $184.96 Olivas, Javier Jr.
620 W. Greenwood Ave.

Woodlake, CA 93286
33 422 Greenwood
Subdivision
Phase 1
060-280-034 $184.96 Mejia, Araceli Casas
614 W. Greenwood Ave.

Woodlake, CA 93286-1673
34 423 Greenwood
Subdivision
Phase 1
060-280-035 $184.96 Rodriguez, Selena Lugo
608 W. Greenwood Ave.

Woodlake, CA 93286
35 424 Greenwood
Subdivision
Phase 1
060-280-036 $184.96 Martinez, Eric & Carilen
602 W. Greenwood Ave.

Woodlake, CA 93286
36 425 Greenwood
Subdivision
Phase 1
060-280-037 $184.96 Padilla-Ortiz, Arturo Jr. &
Jensen-Padilla, Chelsea
574 W. Greenwood Ave.

Woodlake, CA 93286-1672
37 426 Greenwood
Subdivision
Phase 1
060-280-038 $184.96 Lopez, Alexander Hernandez
568 W. Greenwood Ave.

Woodlake, CA 93286
38 427 Greenwood
Subdivision
Phase 1
060-280-039 $184.96 Morales, Alfonzo Gonzalez &
Jimenez, Roxana N. Leon
562 W. Greenwood Ave.

Woodlake, CA 93286
39 428 Greenwood
Subdivision
Phase 1
186
#200119
APN
#
$
AMOUNT
NAME Lot
#

ASSESSMENT
#
SUBDIV.

DESCRIPTION
060-280-040 $184.96 Serrano, Nancy & Baez Jesus
Serrano
556 W. Greenwood Ave.

Woodlake, CA 93286
40 429 Greenwood
Subdivision
Phase 1
060-280-041 $184.96 Preciado, Ismael Morales &
Morales, Stephanie B.
550 W. Greenwood Ave.

Woodlake, CA 93286
41 430 Greenwood
Subdivision
Phase 1
060-280-042 $184.96 Salazar, Rene
10320 Felton Ave., Apt. 33
Inglewood, CA 90304-5203
42 431 Greenwood
Subdivision
Phase 1
060-280-043 $184.96 Ortiz, Rafael & Dalia Alejandra
538 W. Greenwood Ave.

Woodlake, CA 93286
43 432 Greenwood
Subdivision
Phase 1
060-280-044 $184.96 Meraz, Kelli Dawn & George
Trevino
539 W. Bravo Ave.

Woodlake, CA 93286
44 433 Greenwood
Subdivision
Phase 1
060-280-045 $184.96 Blagojevic, Miro & Caple,
Hortencia Mendoza
545 W. Bravo Ave.

Woodlake, CA 93286-1664
45 434 Greenwood
Subdivision
Phase 1
060-280-046 $184.96 Jaszanovits, Yvette & Steve N.
551 W. Bravo Ave.

Woodlake, CA 93286
46 435 Greenwood
Subdivision
Phase 1
060-280-047 $184.96 Salas, Marisol Plancarte &
Cabada, Jesus Salas
557 W. Bravo Ave.

Woodlake, CA 93286
47 436 Greenwood
Subdivision
Phase 1
060-280-048 $184.96 Hernanez, Yamilet
563 W. Bravo Ave.

Woodlake, CA 93286
48 437 Greenwood
Subdivision
Phase 1
060-280-049 $184.96 Laine, Hannah Kate & Ashton
Arden
569 W. Bravo Ave.

Woodlake, CA 93286
49 438 Greenwood
Subdivision
Phase 1
060-280-050 $184.96 Romero, Jesus Manuel &
Gabriela
251 N. Westwood Ave., Apt. 161
Lindsay, CA 93247-1833
50 439 Greenwood
Subdivision
Phase 1
060-280-051 $184.96 Valero, Bianca Cuevas
601 W. Bravo Ave.

Woodlake, CA 93286
51 440 Greenwood
Subdivision
Phase 1
060-280-052 $184.96 Mares, Ruben Ernesto &
Cervantes, Ma De Jesus
607 W. Bravo Ave.

Woodlake, CA 93286
52 441 Greenwood
Subdivision
Phase 1
187
#200119
APN
#
$
AMOUNT
NAME Lot
#

ASSESSMENT
#
SUBDIV.

DESCRIPTION
060-280-053 $184.96 McCallum, Ryan Allen
613 W. Bravo Ave.

Woodlake, CA 93286
53 442 Greenwood
Subdivision
Phase 1
060-280-054 $184.96 Haro, Yoselin & Hijinio Alfredo
619 W. Bravo Ave.

Woodlake, CA 93286
54 443 Greenwood
Subdivision
Phase 1
060-280-055 $184.96 Rojas, Felicia Raquel &
Gastelum, Carlos Rene
701 W. Bravo Ave.

Woodlake, CA 93286
55 444 Greenwood
Subdivision
Phase 1
060-280-056 $184.96 Guillen, Kassandra Lynn
707 W. Bravo Ave.

Woodlake, CA 93286-1666
56 445 Greenwood
Subdivision
Phase 1
060-280-057 $184.96 Salazar, Manuela
713 W. Bravo Ave.

Woodlake, CA 93286
57 446 Greenwood
Subdivision
Phase 1
060-280-058 $184.96 Gonzalez, Lorena Vargas &
Javier Vargas
709 S. Keene Ave.

Compton, CA 90220-3437
58 447 Greenwood
Subdivision
Phase 1
060-280-059 $184.96 Farias, Maria Cristina
199 S. Pine St.

Woodlake, CA 93286-1667
59 448 Greenwood
Subdivision
Phase 1
060-280-060 $184.96 Perez, Rosalie
198 S. Pine St.

Woodlake, CA 93286-1667
60 449 Greenwood
Subdivision
Phase 1
060-280-061 $184.96 Forcum, Lyndsay
199 S. Cypress St.

Woodlake, CA 93286-1663
61 450 Greenwood
Subdivision
Phase 1
060-280-062 $184.96 Sahagun, Nathan James & Brenda
Guadalupe
198 S. Cypress St.

Woodlake, CA 93286-1663
62 451 Greenwood
Subdivision
Phase 1
060-280-063 $184.96 Rocha, Sandra Quintero
199 S. Myrtle St.

Woodlake, CA 93286-1662
63 452 Greenwood
Subdivision
Phase 1
060-280-064 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
64 453 Greenwood
Subdivision
Phase 1
060-280-065 $184.96 Rodriguez, Miguel Angel &
Alondra
199 S. Oak St.

Woodlake, CA 93286-1677
65 454 Greenwood
Subdivision
Phase 1
060-280-066 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
66 455 Greenwood
Subdivision
Phase 1
060-280-067 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
67 456 Greenwood
Subdivision
Phase 1
188
#200119
APN
#
$
AMOUNT
NAME Lot
#

ASSESSMENT
#
SUBDIV.

DESCRIPTION
060-280-068 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
68 457 Greenwood
Subdivision
Phase 1
060-290-001 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
69 458 Greenwood
Subdivision
Phase 2
060-290-002 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
70 459 Greenwood
Subdivision
Phase 2
060-290-003 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
71 460 Greenwood
Subdivision
Phase 2
060-290-004 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
72 461 Greenwood
Subdivision
Phase 2
060-290-005 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
73 462 Greenwood
Subdivision
Phase 2
060-290-006 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
74 463 Greenwood
Subdivision
Phase 2
060-290-007 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
75 464 Greenwood
Subdivision
Phase 2
060-290-008 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
76 465 Greenwood
Subdivision
Phase 2
060-290-009 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
77 466 Greenwood
Subdivision
Phase 2
060-290-010 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
78 467 Greenwood
Subdivision
Phase 2
060-290-011 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
79 468 Greenwood
Subdivision
Phase 2
060-290-012 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
80 469 Greenwood
Subdivision
Phase 2
060-290-013 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
81 470 Greenwood
Subdivision
Phase 2
060-290-014 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
82 471 Greenwood
Subdivision
Phase 2
060-290-015 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
83 472 Greenwood
Subdivision
Phase 2
189
#200119
APN
#
$
AMOUNT
NAME Lot
#

ASSESSMENT
#
SUBDIV.

DESCRIPTION
060-290-016 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
84 473 Greenwood
Subdivision
Phase 2
060-290-017 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
85 474 Greenwood
Subdivision
Phase 2
060-290-018 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
86 475 Greenwood
Subdivision
Phase 2
060-290-019 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
87 476 Greenwood
Subdivision
Phase 2
060-290-020 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
88 477 Greenwood
Subdivision
Phase 2
060-290-021 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
89 478 Greenwood
Subdivision
Phase 2
060-290-022 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
90 479 Greenwood
Subdivision
Phase 2
060-290-023 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
91 480 Greenwood
Subdivision
Phase 2
060-290-024 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
92 481 Greenwood
Subdivision
Phase 2
060-290-025 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
93 482 Greenwood
Subdivision
Phase 2
060-290-026 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
94 483 Greenwood
Subdivision
Phase 2
060-290-027 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
95 484 Greenwood
Subdivision
Phase 2
060-290-028 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
96 485 Greenwood
Subdivision
Phase 2
060-290-029 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
97 486 Greenwood
Subdivision
Phase 2
060-290-030 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
98 487 Greenwood
Subdivision
Phase 2
060-290-031 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
99 488 Greenwood
Subdivision
Phase 2
190
#200119
APN
#
$
AMOUNT
NAME Lot
#

ASSESSMENT
#
SUBDIV.

DESCRIPTION
060-290-032 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
100 489 Greenwood
Subdivision
Phase 2
060-290-033 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
101 490 Greenwood
Subdivision
Phase 2
060-290-034 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
102 491 Greenwood
Subdivision
Phase 2
060-290-035 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
103 492 Greenwood
Subdivision
Phase 2
060-290-036 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
104 493 Greenwood
Subdivision
Phase 2
060-290-037 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
105 494 Greenwood
Subdivision
Phase 2
060-290-038 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
106 495 Greenwood
Subdivision
Phase 2
060-290-039 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
107 496 Greenwood
Subdivision
Phase 2
060-290-040 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
108 497 Greenwood
Subdivision
Phase 2
060-290-041 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
109 498 Greenwood
Subdivision
Phase 2
060-290-042 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
110 499 Greenwood
Subdivision
Phase 2
060-290-043 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
111 500 Greenwood
Subdivision
Phase 2
060-290-044 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
112 501 Greenwood
Subdivision
Phase 2
060-290-045 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
113 502 Greenwood
Subdivision
Phase 2
060-290-046 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
114 503 Greenwood
Subdivision
Phase 2
060-290-047 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
115 504 Greenwood
Subdivision
Phase 2
191
#200119
APN
#
$
AMOUNT
NAME Lot
#

ASSESSMENT
#
SUBDIV.

DESCRIPTION
060-290-048 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
116 505 Greenwood
Subdivision
Phase 2
060-290-049 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
117 506 Greenwood
Subdivision
Phase 2
060-290-050 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
118 507 Greenwood
Subdivision
Phase 2
060-290-051 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
119 508 Greenwood
Subdivision
Phase 2
060-290-052 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
120 509 Greenwood
Subdivision
Phase 2
060-290-053 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
121 510 Greenwood
Subdivision
Phase 2
060-290-054 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
122 511 Greenwood
Subdivision
Phase 2
060-290-055 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
123 512 Greenwood
Subdivision
Phase 2
060-290-056 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
124 513 Greenwood
Subdivision
Phase 2
060-290-057 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
125 514 Greenwood
Subdivision
Phase 2
060-290-058 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
126 515 Greenwood
Subdivision
Phase 2
060-290-059 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
127 516 Greenwood
Subdivision
Phase 2
060-290-060 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
128 517 Greenwood
Subdivision
Phase 2
060-290-061 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
129 518 Greenwood
Subdivision
Phase 2
060-290-062 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
130 519 Greenwood
Subdivision
Phase 2
060-290-063 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
131 520 Greenwood
Subdivision
Phase 2
192
#200119
APN
#
$
AMOUNT
NAME Lot
#

ASSESSMENT
#
SUBDIV.

DESCRIPTION
060-290-064 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
132 521 Greenwood
Subdivision
Phase 2
060-290-065 $184.96 D R Horton CA3, Inc.
419 W. Murray Ave.

Visalia, CA 93291-4970
133 522 Greenwood
Subdivision
Phase 2
193
#200119

ENGINEER'S REPORT OF CITY OF WOODLAKE

LANDSCAPE AND LIGHTING
DISTRICT NO. 22-02
FISCAL YEAR 2025-2026

EXHIBIT E

DIAGRAM SHOWING ALL PARCELS

OF REAL PROPERTY WITHIN

THE ASSESSMENT DISTRICT
GREENWOOD SUBDIVISION PHASE 1 AND 2
194
\\CHSVR01\Government\Agenda\FY 24-25\City Council\June 9, 2025\Item V.C Attachment 11 - 200427-Kaweah - 2025.docx

ENGINEER'S REPORT OF CITY OF WOODLAKE

KAWEAH AVENUE SUBDIVISION

LANDSCAPE AND LIGHTING
ASSESSMENT DISTRICT NO. 22-01
(Pursuant to the Landscaping and Lighting Act of 1972)
FISCAL YEAR 2025-2026
Monique C. Mello, P.E., City Engineer for the City of Woodlake, Tulare County, California, and Engineer of Work for Assessment District 22-01, makes this report, as directed by the City Council, pursuant to Section 22585 of the Streets and Highways code (Landscaping and Lighting Act of 1972).

The improvements which are the subject of this report are briefly described as follows:
 Maintenance of turf areas, shrubs, trees, walkways, lighting systems, and irrigation systems.

This report consists of five exhibits, as follows:

EXHIBIT A Recording History
EXHIBIT B Recapitalization of Assessments
EXHIBIT C Estimated Assessments
EXHIBIT D Assessment Roll
EXHIBIT E Diagram Showing All Parcels of Real Property within the Assessment District
Respectfully submitted,

Monique C. Mello, P.E., City Engineer
MCM
#250107
195
#200427

ENGINEER'S REPORT OF CITY OF WOODLAKE

LANDSCAPE AND LIGHTING
DISTRICT NO. 22-01
FISCAL YEAR 2025-2026

EXHIBIT A

RECORDING HISTORY
INITIAL RECORDING April 2024
Subdivision included:

KAWEAH AVENUE SUBDIVISION
196
#200427

ENGINEER'S REPORT OF CITY OF WOODLAKE

LANDSCAPE AND LIGHTING
DISTRICT NO. 22-01
FISCAL YEAR 2025-2026

EXHIBIT B

RECAPITALIZATION OF ASSESSMENTS

KAWEAH AVENUE SUBDIVISION
ACTUAL COST 2024-2025

1. MAINTENANCE COSTS
A. Contractor (Landscaping and Irrigation) N/A
B. Streetlights Maintenance N/A
C. Park Walkways Maintenance N/A
Subtotal: N/A

2. INCIDENTAL COSTS
A. Administration N/A
B. Engineering (Annual Report) N/A
C. County Fees N/A
D. Cost Applied Non-Departmental N/A
E. Miscellaneous N/A
Subtotal: N/A
TOTAL COST: N/A
TOTAL ASSESSMENT RECEIVED 2024-2025 N/A
ADJUSTMENT TO 2025-2026 (Deficit to be carried forward) N/A 197
#200427

ENGINEER'S REPORT OF CITY OF WOODLAKE

LANDSCAPING AND LIGHTING
DISTRICT NO. 22-01
FISCAL YEAR 2025-2026

EXHIBIT C

ESTIMATED ASSESSMENTS

KAWEAH AVENUE SUBDIVISION

1. MAINTENANCE COSTS
A. Contractor (Landscaping and Irrigation) $1,500.00
B. Streetlights Maintenance $400.00
C. Park Walkways Maintenance $580.00
Subtotal $2,480.00

2. INCIDENTAL COSTS
A. Administration $600.00
B. Engineering (Annual Report) $500.00
C. County Fees $0.00
D. Cost Applied Non-Departmental $0.00
E. Miscellaneous $200.00
Subtotal $1,300.00

3. PRIOR YEAR ADJUSTMENT
(See Exhibit B) $0.00
DISTRICT ASSESSMENT AMOUNT $3,780.00
Each of the 25 equivalent units will continue to be assessed $151.20. 198
#200427

ENGINEER'S REPORT OF CITY OF WOODLAKE

LANDSCAPE AND LIGHTING
DISTRICT NO. 22-01

EXHIBIT D

ASSESSMENT ROLL

KAWEAH AVENUE SUBDIVISION
APN
#
$

AMOUNT NAME
Lot
#

ASSESSMENT
#
SUBDIV.

DESCRIPTION
060-020-082 $151.20 Pinon, Lorenzo C.
894 N. Palm St.

Woodlake, CA 93286
1 523 Kaweah Avenue
Subdivision
060-020-083 $151.20 Kaweah View, LLC
42931 Road 52
Reedley, CA 93654-9117
2 524 Kaweah Avenue
Subdivision
060-020-084 $151.20 Kaweah View, LLC
42931 Road 52
Reedley, CA 93654-9117
3 525 Kaweah Avenue
Subdivision
060-020-085 $151.20 Cruz, Mary Nelly
846 N. Palm St.

Woodlake, CA 93286
4 526 Kaweah Avenue
Subdivision
060-020-086 $151.20 Kaweah View, LLC
42931 Road 52
Reedley, CA 93654-9117
5 527 Kaweah Avenue
Subdivision
060-020-087 $151.20 Kaweah View, LLC
42931 Road 52
Reedley, CA 93654-9117
6 528 Kaweah Avenue
Subdivision
060-020-088 $151.20 Kaweah View, LLC
42931 Road 52
Reedley, CA 93654-9117
7 529 Kaweah Avenue
Subdivision
060-020-089 $151.20 Kaweah View, LLC
42931 Road 52
Reedley, CA 93654-9117
8 530 Kaweah Avenue
Subdivision
060-020-090 $151.20 Kaweah View, LLC
42931 Road 52
Reedley, CA 93654-9117
9 531 Kaweah Avenue
Subdivision
060-020-091 $151.20 Kaweah View, LLC
42931 Road 52
Reedley, CA 93654-9117
10 532 Kaweah Avenue
Subdivision
060-020-092 $151.20 Kaweah View, LLC
42931 Road 52
Reedley, CA 93654-9117
11 533 Kaweah Avenue
Subdivision
060-020-093 $151.20 Kaweah View, LLC
42931 Road 52
Reedley, CA 93654-9117
12 534 Kaweah Avenue
Subdivision
199
#200427
APN
#
$

AMOUNT NAME
Lot
#

ASSESSMENT
#
SUBDIV.

DESCRIPTION
060-020-094 $151.20 Kaweah View, LLC
42931 Road 52
Reedley, CA 93654-9117
13 535 Kaweah Avenue
Subdivision
060-020-095 $151.20 Kaweah View, LLC
42931 Road 52
Reedley, CA 93654-9117
14 536 Kaweah Avenue
Subdivision
060-020-096 $151.20 Kaweah View, LLC
42931 Road 52
Reedley, CA 93654-9117
15 537 Kaweah Avenue
Subdivision
060-020-097 $151.20 Kaweah View, LLC
42931 Road 52
Reedley, CA 93654-9117
16 538 Kaweah Avenue
Subdivision
060-020-098 $151.20 Kaweah View, LLC
42931 Road 52
Reedley, CA 93654-9117
17 539 Kaweah Avenue
Subdivision
060-020-099 $151.20 Kaweah View, LLC
42931 Road 52
Reedley, CA 93654-9117
18 540 Kaweah Avenue
Subdivision
060-020-100 $151.20 Kaweah View, LLC
42931 Road 52
Reedley, CA 93654-9117
19 541 Kaweah Avenue
Subdivision
060-020-101 $151.20 Kaweah View, LLC
42931 Road 52
Reedley, CA 93654-9117
20 542 Kaweah Avenue
Subdivision
060-020-102 $151.20 Kaweah View, LLC
42931 Road 52
Reedley, CA 93654-9117
21 543 Kaweah Avenue
Subdivision
060-020-103 $151.20 Kaweah View, LLC
42931 Road 52
Reedley, CA 93654-9117
22 544 Kaweah Avenue
Subdivision
060-020-104 $151.20 Kaweah View, LLC
42931 Road 52
Reedley, CA 93654-9117
23 545 Kaweah Avenue
Subdivision
060-020-105 $151.20 Kaweah View, LLC
42931 Road 52
Reedley, CA 93654-9117
24 546 Kaweah Avenue
Subdivision
060-020-106 $151.20 Kaweah View, LLC
42931 Road 52
Reedley, CA 93654-9117
25 547 Kaweah Avenue
Subdivision
200
#200427

ENGINEER'S REPORT OF CITY OF WOODLAKE

LANDSCAPE AND LIGHTING
DISTRICT NO. 22-01
FISCAL YEAR 2025-2026

EXHIBIT E

DIAGRAM SHOWING ALL PARCELS

OF REAL PROPERTY WITHIN

THE ASSESSMENT DISTRICT

KAWEAH AVENUE SUBDIVISION
201
City of Woodlake

AGENDA ITEM V-D
June 9, 2025
Prepared by Emmanuel Llamas, City Staff
SUBJECT:

Action: Adoption of Resolution: Approval of the Landscape and Lighting Assessments for Parkwood, Gentle Hills Estates, Olive Estates, Castle Rock, Olive Vista, Castle Rock Phase II, Valencia Heights, Castle Rock Phase III, Hillside Estates, Greenwood Phase I & II, and Kaweah View Homes Landscape and Lighting Districts - PUBLIC HEARING BACKGROUND:

The City Council approved the City Engineer’s report of costs needed to maintain the following assessment districts: Parkwood, Gentle Hills, Olive Estates, Castle Rock, Olive Vista, Castle Rock Phase II, Valencia Heights, Castle Rock Phase III, Hillside Estates, Greenwood Phase I & II, and Kaweah View Homes. As part of the Landscape and Lighting Act of 1972, a public hearing date has been set for those wishing to comment on each individual assessment district. All assessment district property owners were notified of the public hearing date and location.

DISCUSSION:

The individual engineer’s reports, for each assessment district, break down the costs necessary to maintain each district. The costs have not changed from the previous year.

The assessment allows for maintenance of grounds and lights plus incidental costs such as administration and engineering. The costs will not be increased from the previous year for existing Districts.

The costs for each individual property owner are as follows:

Castle Rock: $171.00
Castle Rock Phase II: $177.50
Castle Rock Phase III: $206.78
Gentle Hills Estates: $198.40
Greenwood Phase I & II: $184.96
Hillside Estates: $308.00
Olive Estates: $172.44
Olive Vista: $200.00
Parkwood: $197.50
Valencia Heights: $102.86
Kaweah View Homes: $151.20
RECOMMENDATIONS:

That the City Council approves the assessed costs to all assessment district property owners and allows for the continuous maintenance of the above-mentioned districts. 202
FISCAL IMPACT:

The assessed amounts are enough to cover all expenditures by the City of Woodlake and should not affect the General Fund.

ATTACHMENTS:

1. Resolutions: Approval of the Landscape and Lighting Assessments for Parkwood, Gentle Hills Estates, Olive Estates, Castle Rock, Olive Vista, Castle Rock Phase II, Valencia Heights, Castle Rock Park Phase III, Hillside Estates, Greenwood Phase I & II, and Kaweah View Homes Landscape and Lighting Districts

2. Attachments: Engineer’s Reports for Parkwood, Gentle Hills Estates, Olive Estates, Castle Rock, Olive Vista, Castle Rock Phase II, Valencia Heights, Castle Rock Phase III, Hillside Estates, Greenwood Phase I & II, and Kaweah View Homes Landscape and Lighting Districts
203

BEFORE THE CITY COUNCIL

OF THE CITY OF WOODLAKE

COUNTY OF TULARE

STATE OF CALIFORNIA
In the matter of:

ADOPTION OF ASSESMENT ) Resolution No. 25-

FEES FOR THE CASTLE ROCK )

PHASE II ASSESMENT DISTRICT )
FOR FISCAL YEAR 2025/2026 )
Councilmember offered the following resolution and moved its adoption. Approval of the landscape and lighting assessment for the Castle Rock Phase II Landscape and Lighting District.

WHEREAS, the City Council of the City of Woodlake, pursuant to the Landscaping and Lighting Act of 1972, directed the City Engineer to prepare and file an annual report for Fiscal Year 2025/2026 for Assessment District 12-01; and
WHEREAS, the City Engineer filed an annual report and notice of public hearing was given in a time and manner required by law; and
WHEREAS, at the public hearing, the Council afforded to every interested person, an opportunity to make a protest to the annual report either in writing or an oral report, and no majority protest either in writing or orally has been made; and
WHEREAS, it appears that the report of the engineer is correct and proper in every respect and the conclusions therein reflected are correct and proper; and WHEREAS, all charges hereby imposed are in compliance with California Code, without regard to property valuation, in authority (Section 27-subsection 22594, Streets and Highway Code); and
NOW, THEREFORE, BE IT RESOLVED, the City Council hereby confirms the diagram and assessment as set forth in the annual report by the Engineer of Work and hereby levies the assessment set forth therein for Fiscal Year 2025/2026.

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 June 9, 2025.

AYES:

NOES:

ABSTAIN:

ABSENT:
___________________________
Rudy Mendoza, Mayor
ATTEST:
_____________________
Irene Zacarias, City Clerk
204

BEFORE THE CITY COUNCIL

OF THE CITY OF WOODLAKE

COUNTY OF TULARE

STATE OF CALIFORNIA
In the matter of:

ADOPTION OF ASSESSMENT ) Resolution No. 25-

FEES FOR THE CASTLE ROCK PHASE III )

ASSESSMENT DISTRICT FOR )
FISCAL YEAR 2025/2026 )
Councilmember offered the following resolution and moved its adoption. Approval of the landscape and lighting assessment for the Castle Rock Phase III Landscaping and Lighting District.

WHEREAS, the City Council of the City of Woodlake, pursuant to the Landscaping and Lighting Act of 1972, directed the City Engineer to prepare and file an annual report for Fiscal Year 2025/2026 for Assessment District 19-01; and
WHEREAS, the Engineer filed an annual report and notice of public hearing was given in a time and manner required by law; and
WHEREAS, at the public hearing, the Council afforded to every interested person an opportunity to make a protest to the annual report either in writing or an oral report, and no majority protest either in writing or orally has been made; and
WHEREAS, it appears that the report of the engineer is correct and proper in every respect and the conclusions therein reflected are correct and proper; and WHEREAS, all charges hereby imposed are in compliance with California Code, without regard to property valuation, in authority (Section 27-subsection 22594, Streets and Highway Code); and
NOW, THEREFORE, BE IT RESOLVED, the City Council hereby confirms the diagram and assessment as set forth in the annual report by the Engineer of Work and hereby levies the assessment set forth therein for Fiscal Year 2025/2026.

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 June 9, 2025.

AYES:

NOES:

ABSTAIN:

ABSENT:
___________________________
Rudy Mendoza, Mayor
ATTEST:
_____________________
Irene Zacarias, City Clerk
205

BEFORE THE CITY COUNCIL

OF THE CITY OF WOODLAKE

COUNTY OF TULARE

STATE OF CALIFORNIA
In the matter of:

ADOPTION OF ASSESMENT ) Resolution No. 25-

FEES FOR THE CASTLE ROCK )

ASSESMENT DISTRICT FOR )
FISCAL YEAR 2025/2026 )
Councilmember offered the following resolution and moved its adoption. Approval of the landscape and lighting assessment for the Castle Rock Landscape and Lighting District.

WHEREAS, the City Council of the City of Woodlake, pursuant to the Landscaping and Lighting Act of 1972, directed the City Engineer to prepare and file an annual report for Fiscal Year 2025/2026 for Assessment District 00-01; and
WHEREAS, the City Engineer filed an annual report and notice of public hearing was given in a time and manner required by law; and
WHEREAS, at the public hearing the Council afforded to every interested person an opportunity to make a protest to the annual report either in writing or an oral report, and no majority protest either in writing or orally has been made; and
WHEREAS, it appears that the report of the engineer is correct and proper in every respect and the conclusions therein reflected are correct and proper; and WHEREAS, all charges hereby imposed are in compliance with California Code, without regard to property valuation, in authority (Section 27-subsection 22594, Streets and Highway Code); and
NOW, THEREFORE, BE IT RESOLVED, the City Council hereby confirms the diagram and assessment as set forth in the annual report by the Engineer of Work and hereby levies the assessment set forth therein for Fiscal Year 2025/2026.

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 June 9, 2025.

AYES:

NOES:

ABSTAIN:

ABSENT:
___________________________
Rudy Mendoza, Mayor
ATTEST:
_____________________
Irene Zacarias, City Clerk
206

BEFORE THE CITY COUNCIL

OF THE CITY OF WOODLAKE

COUNTY OF TULARE

STATE OF CALIFORNIA
In the matter of:

ADOPTION OF ASSESMENT ) Resolution No. 25-

FEES FOR THE GENTLE HILLS )

ESTATES ASSESMENT DISTRICT )
FOR FISCAL YEAR 2025/2026 )
Councilmember offered the following resolution and moved its adoption. Approval of the landscape and lighting assessment for the Gentle Hills Estates Landscape and Lighting District.

WHEREAS, the City Council of the City of Woodlake, pursuant to the Landscaping and Lighting Act of 1972, directed the City Engineer to prepare and file an annual report for Fiscal Year 2025/2026 for Assessment District 97-01; and
WHEREAS, the City Engineer filed an annual report and notice of public hearing was given in a time and manner required by law; and
WHEREAS, at the public hearing, the Council afforded to every interested person an opportunity to make a protest to the annual report either in writing or an oral report, and no majority protest either in writing or orally has been made; and
WHEREAS, it appears that the report of the engineer is correct and proper in every respect and the conclusions therein reflected are correct and proper; and WHEREAS, all charges hereby imposed are in compliance with California Code, without regard to property valuation, in authority (Section 27-subsection 22594, Streets and Highway Code); and
NOW, THEREFORE, BE IT RESOLVED, the City Council hereby confirms the diagram and assessment as set forth in the annual report by the Engineer of Work and hereby levies the assessment set forth therein for Fiscal Year 2025/2026.

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 June 9, 2025.

AYES:

NOES:

ABSTAIN:

ABSENT:

___________________________
Attest: Rudy Mendoza, Mayor

_____________________
Irene Zacarias, City Clerk
207

BEFORE THE CITY COUNCIL

OF THE CITY OF WOODLAKE

COUNTY OF TULARE

STATE OF CALIFORNIA
In the matter of:

ADOPTION OF ASSESSMENT ) Resolution No. 25-

FEES FOR THE GREENWOOD PHASE I & II )

ASSESSMENT DISTRICT FOR )
FISCAL YEAR 2025/2026 )
Councilmember offered the following resolution and moved its adoption. Approval of the landscape and lighting assessment for the Greenwood Phase I and II Landscaping and Lighting District.

WHEREAS, the City Council of the City of Woodlake, pursuant to the Landscaping and Lighting Act of 1972, directed the City Engineer to prepare and file an annual report for Fiscal Year 2025/2026 for Assessment District 22-02; and
WHEREAS, the Engineer filed an annual report and notice of public hearing was given in a time and manner required by law; and
WHEREAS, at the public hearing, the Council afforded to every interested person an opportunity to make a protest to the annual report either in writing or an oral report, and no majority protest either in writing or orally has been made; and
WHEREAS, it appears that the report of the engineer is correct and proper in every respect and the conclusions therein reflected are correct and proper; and WHEREAS, all charges hereby imposed are in compliance with California Code, without regard to property valuation, in authority (Section 27-subsection 22594, Streets and Highway Code); and
NOW, THEREFORE, BE IT RESOLVED, the City Council hereby confirms the diagram and assessment as set forth in the annual report by the Engineer of Work and hereby levies the assessment set forth therein for Fiscal Year 2025/2026.

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 June 9, 2025.

AYES:

NOES:

ABSTAIN:

ABSENT:
___________________________
Rudy Mendoza, Mayor
ATTEST:
_____________________
Irene Zacarias, City Clerk
208

BEFORE THE CITY COUNCIL

OF THE CITY OF WOODLAKE

COUNTY OF TULARE

STATE OF CALIFORNIA
In the matter of:

ADOPTION OF ASSESSMENT ) Resolution No. 25-

FEES FOR THE HILLSIDE ESTATES )

ASSESSMENT DISTRICT FOR )
FISCAL YEAR 2025/2026 )
Councilmember offered the following resolution and moved its adoption. Approval of the landscape and lighting assessment for the Hillside Estates Landscaping and Lighting District.

WHEREAS, the City Council of the City of Woodlake, pursuant to the Landscaping and Lighting Act of 1972, directed the City Engineer to prepare and file an annual report for Fiscal Year 2025/2026 for Assessment District 21-01; and
WHEREAS, the Engineer filed an annual report and notice of public hearing was given in a time and manner required by law; and
WHEREAS, at the public hearing, the Council afforded to every interested person an opportunity to make a protest to the annual report either in writing or an oral report, and no majority protest either in writing or orally has been made; and
WHEREAS, it appears that the report of the engineer is correct and proper in every respect and the conclusions therein reflected are correct and proper; and WHEREAS, all charges hereby imposed are in compliance with California Code, without regard to property valuation, in authority (Section 27-subsection 22594, Streets and Highway Code); and
NOW, THEREFORE, BE IT RESOLVED, the City Council hereby confirms the diagram and assessment as set forth in the annual report by the Engineer of Work and hereby levies the assessment set forth therein for Fiscal Year 2025/2026.

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 June 9, 2025.

AYES:

NOES:

ABSTAIN:

ABSENT:
___________________________
Rudy Mendoza, Mayor
ATTEST:
_____________________
Irene Zacarias, City Clerk
209

BEFORE THE CITY COUNCIL

OF THE CITY OF WOODLAKE

COUNTY OF TULARE

STATE OF CALIFORNIA
In the matter of:

ADOPTION OF ASSESMENT ) Resolution No. 25-

FEES FOR THE OLIVE ESTATES )

ASSESMENT DISTRICT FOR )
FISCAL YEAR 2025/2026 )
Councilmember offered the following resolution and moved its adoption. Approval of the landscape and lighting assessment for the Olive Estates Landscape and Lighting District.

WHEREAS, the City Council of the City of Woodlake, pursuant to the Landscaping and Lighting Act of 1972, directed the City Engineer to prepare and file an annual report for Fiscal Year 2025/2026 for Assessment District 98-01; and
WHEREAS, the Engineer filed an annual report and notice of public hearing was given in a time and manner required by law; and
WHEREAS, at the public hearing, the Council afforded to every interested person an opportunity to make a protest to the annual report either in writing or an oral report, and no majority protest either in writing or orally has been made; and
WHEREAS, it appears that the report of the engineer is correct and proper in every respect and the conclusions therein reflected are correct and proper; and WHEREAS, all charges hereby imposed are in compliance with California Code, without regard to property valuation, in authority (Section 27-subsection 22594, Streets and Highway Code); and
NOW, THEREFORE, BE IT RESOLVED, the City Council hereby confirms the diagram and assessment as set forth in the annual report by the Engineer of Work and hereby levies the assessment set forth therein for Fiscal Year 2025/2026.

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 June 9, 2025.

AYES:

NOES:

ABSTAIN:

ABSENT:
___________________________
Rudy Mendoza, Mayor
ATTEST:
_____________________
Irene Zacarias, City Clerk
210

BEFORE THE CITY COUNCIL

OF THE CITY OF WOODLAKE

COUNTY OF TULARE

STATE OF CALIFORNIA
In the matter of:

ADOPTION OF ASSESMENT ) Resolution No.25-

FEES FOR THE OLIVE VISTA )

ASSESMENT DISTRICT FOR )
FISCAL YEAR 2025/2026 )
Councilmember offered the following resolution and moved its adoption. Approval of the landscape and lighting assessment for the Olive Vista Landscape and Lighting District.

WHEREAS, the City Council of the City of Woodlake, pursuant to the Landscaping and Lighting Act of 1972, directed the City Engineer to prepare and file an annual report for Fiscal Year 2025/2026 for Assessment District 05-01; and
WHEREAS, the Engineer filed an annual report and notice of public hearing was given in a time and manner required by law; and
WHEREAS, at the public hearing, the Council afforded to every interested person an opportunity to make a protest to the annual report either in writing or an oral report, and no majority protest either in writing or orally has been made; and
WHEREAS, it appears that the report of the engineer is correct and proper in every respect and the conclusions therein reflected are correct and proper; and WHEREAS, all charges hereby imposed are in compliance with California Code, without regard to property valuation, in authority (Section 27-subsection 22594, Streets and Highway Code); and
NOW, THEREFORE, BE IT RESOLVED, the City Council hereby confirms the diagram and assessment as set forth in the annual report by the Engineer of Work and hereby levies the assessment set forth therein for Fiscal Year 2025/2026.

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 June 9, 2025.

AYES:

NOES:

ABSTAIN:

ABSENT:
___________________________
Rudy Mendoza, Mayor
ATTEST:
_____________________
Irene Zacarias, City Clerk
211

BEFORE THE CITY COUNCIL

OF THE CITY OF WOODLAKE

COUNTY OF TULARE

STATE OF CALIFORNIA
In the matter of:

ADOPTION OF ASSESMENT ) Resolution No. 25-

FEES FOR THE PARKWOOD )

ASSESMENT DISTRICT FOR )
FISCAL YEAR 2025/2026 )
Councilmember offered the following resolution and moved its adoption. Approval of the landscape and lighting assessment for the Parkwood Landscape and Lighting District.

WHEREAS, the City Council of the City of Woodlake, pursuant to the Landscaping and Lighting Act of 1972, directed the City Engineer to prepare and file an annual report for Fiscal Year 2025/2026 for Assessment District 93-01; and
WHEREAS, the City Engineer filed an annual report and notice of public hearing was given in a time and manner required by law; and
WHEREAS, at the public hearing, the Council afforded to every interested person an opportunity to make a protest to the annual report either in writing or an oral report, and no majority protest either in writing or orally has been made; and
WHEREAS, it appears that the report of the engineer is correct and proper in every respect and the conclusions therein reflected are correct and proper; and WHEREAS, all charges hereby imposed are in compliance with California Code, without regard to property valuation, in authority (Section 27-subsection 22594, Streets and Highway Code); and
NOW, THEREFORE, BE IT RESOLVED, the City Council hereby confirms the diagram and assessment as set forth in the annual report by the Engineer of Work and hereby levies the assessment set forth therein for Fiscal Year 2025/2026.

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 June 9, 2025.

AYES:

NOES:

ABSTAIN:

ABSENT:
__________________________
Rudy Mendoza, Mayor
ATTEST:
_____________________
Irene Zacarias, City Clerk
212

BEFORE THE CITY COUNCIL

OF THE CITY OF WOODLAKE

COUNTY OF TULARE

STATE OF CALIFORNIA
In the matter of:

ADOPTION OF ASSESMENT ) Resolution No. 25-

FEES FOR THE VALENCIA HEIGHTS )

ASSESMENT DISTRICT FOR )
FISCAL YEAR 2025/2026 )
Councilmember Martinez offered the following resolution and moved its adoption. Approval of the landscape and lighting assessment for the Valencia Heights Landscaping and Lighting District.

WHEREAS, the City Council of the City of Woodlake, pursuant to the Landscaping and Lighting Act of 1972, directed the City Engineer to prepare and file an annual report for Fiscal Year 2025/2026 for Assessment District 18-01; and
WHEREAS, the Engineer filed an annual report and notice of public hearing was given in a time and manner required by law; and
WHEREAS, at the public hearing, the Council afforded to every interested person an opportunity to make a protest to the annual report either in writing or an oral report, and no majority protest either in writing or orally has been made; and
WHEREAS, it appears that the report of the engineer is correct and proper in every respect and the conclusions therein reflected are correct and proper; and WHEREAS, all charges hereby imposed are in compliance with California Code, without regard to property valuation, in authority (Section 27-subsection 22594, Streets and Highway Code); and
NOW, THEREFORE, BE IT RESOLVED, the City Council hereby confirms the diagram and assessment as set forth in the annual report by the Engineer of Work and hereby levies the assessment set forth therein for Fiscal Year 2025/2026.

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 June 9, 2025.

AYES:

NOES:

ABSTAIN:

ABSENT:
____________________________
Rudy Mendoza, Mayor
ATTEST:
_____________________
Irene Zacarias, City Clerk
213

BEFORE THE CITY COUNCIL

OF THE CITY OF WOODLAKE

COUNTY OF TULARE

STATE OF CALIFORNIA
In the matter of:

ADOPTION OF ASSESMENT ) Resolution No. 25-

FEES FOR THE KAWEAH VIEW )

HOMES ASSESMENT DISTRICT )
FOR FISCAL YEAR 2025/2026 )
Councilmember offered the following resolution and moved its adoption. Approval of the landscape and lighting assessment for the Kaweah View Homes Landscaping and Lighting District.

WHEREAS, the City Council of the City of Woodlake, pursuant to the Landscaping and Lighting Act of 1972, directed the City Engineer to prepare and file an annual report for Fiscal Year 2025/2026 for Assessment District 22-01; and
WHEREAS, the Engineer filed an annual report and notice of public hearing was given in a time and manner required by law; and
WHEREAS, at the public hearing, the Council afforded to every interested person an opportunity to make a protest to the annual report either in writing or an oral report, and no majority protest either in writing or orally has been made; and
WHEREAS, it appears that the report of the engineer is correct and proper in every respect and the conclusions therein reflected are correct and proper; and WHEREAS, all charges hereby imposed are in compliance with California Code, without regard to property valuation, in authority (Section 27-subsection 22594, Streets and Highway Code); and
NOW, THEREFORE, BE IT RESOLVED, the City Council hereby confirms the diagram and assessment as set forth in the annual report by the Engineer of Work and hereby levies the assessment set forth therein for Fiscal Year 2025/2026.

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 June 9, 2025.

AYES:

NOES:

ABSTAIN:

ABSENT:
____________________________
Rudy Mendoza, Mayor
ATTEST:
_____________________
Irene Zacarias, City Clerk
214

City of Woodlake

AGENDA ITEM V-E
June 9, 2025
Prepared by Ramon Lara, City Staff
SUBJECT:

Action: Adoption of Resolution: Approval of the City of Woodlake’s Accounting Policies Manual
BACKGROUND:

The City of Woodlake follows its policies and municipal codes on its day-to-day activities. The purpose of the Accounting Policies Manual will serve as a reference for all City of Woodlake staff in following the appropriate procedures in accordance with established policies. The current policies exist as separate documents and thus the Accounting Policies Manual will consolidate all policies into one text.

DISCUSSION:

The City of Woodlake Assistant Finance Director and Accountant III compiled and established the said Accounting Policies Manual. Like many other governmental agencies, having an accounting policy manual available will facilitate the correct implementation of policies by making it easier to reference back to.

RECOMMENDATIONS:

Staff recommends that the Council approve the City of Woodlake’s Accounting Policies Manual.

Staff has presented a complete Accounting Policies Manual that allows the City of Woodlake to provide adequate services while being responsible for City policy.

FISCAL IMPACT:

None
ATTACHMENTS:

1. Resolution: Adoption of Resolution: Approval of the City of Woodlake’s Accounting Policies Manual

2. City of Woodlake Accounting Policies Manual
215

BEFORE THE CITY COUNCIL

OF THE CITY OF WOODLAKE

COUNTY OF TULARE

STATE OF CALIFORNIA
In the matter of:

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

POLICIES MANUAL )
Councilmember , offered the following resolution and moved its adoption. Approval of the City of Woodlake’s Accounting Policies Manual .

WHEREAS, City staff submits, to the City Council, policies to be implemented; and WHEREAS, the Accounting Policies Manual was submitted at a scheduled Council meeting, which was open to the public; and
WHEREAS, the purpose of the Accounting Policies Manual is to propose a consolidated manual comprised of accounting policies.

NOW, THEREFORE, THE CITY OF WOODLAKE DOES RESOLVE to approve the attached City of Woodlake’s Accounting Policies Manual.

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 June 9, 2025.

AYES:

NOES:

ABSTAIN:

ABSENT:

____________________
____________________
Rudy Mendoza, Mayor
ATTEST:

Irene Zacarias, City Clerk
216
Accounting Policies Manual
Effective July 1, 2025
217
2 TABLE OF CONTENTS
Introduction 5

GENERAL POLICIES
Finance Department Overview 7
Organization
Responsibilities
Business Conduct 8
Practice of Ethical Behavior
Compliance with Laws, Regulations and Organizations Policies Disciplinary Action
Fraud Policy 9
Definitions
Responsibilities
Procedures
Media Issues
Documentation
Reporting to External Administrators
Security 12
Finance Department
Access to Electronically Stored Accounting Data
Storage of Back-Up Files
General Ledger and Chart of Accounts 13
Chart of accounts Overview
Control of Chart of Accounts
Account Definitions
Classification of Net Assets
Changes to the Charts of Accounts
City of Woodlake Fiscal Year
Journal Entries

POLICIES ASSOCIATED WITH REVENUES AND CASH RECEIPTS
Revenue 18
Revenue Recognition Policy
Refunds
Cash Receipts 19
Overview
In-House Cash Receipts Processing
Endorsement of Checks
Timeliness of Bank Deposits
Reconciliation of Deposits
Billing/invoicing Procedures 20
Utility Billing
Business License
Accounts Receivable
218
3 Accounts Receivable Management 22
Overview
Collections
Credits and Other Adjustments to Accounts Receivables
Accounts Receivable Write-Off Authorization Procedures
Delinquent options

POLICIES ASSOCIATED WITH EXPENDITURES AND DISBURSEMENTS Purchase Policies and Procedures 26
Overview
Procedures
Vendor Files and Required Documentation
Ethical Conduct in Purchasing
Conflicts of Interest Prohibited
Non-Discrimination policy
Awards to Debarred and Suspended Parties
Bid Protest Review Procedures
Credit Card Policies and Procedures 31
Accounts Payable Policy 31
Definitions
Responsibilities
Policy
Check Preparation
Check Signing
EFT Processing
Segregation of duties
Mailing Checks
Voided Checks and Stop Payments
Record-Keeping Associated with Vendors
Payroll and Related Polices 36
Classification of workers as independent contractors or employees Payroll administration
Changes in Payroll Data
Payroll Taxes
Preparation of Timesheets
Processing of Timesheets
Direct Deposits and Payroll Checks
Review and Approval of Payroll
Distribution of Payroll

POLICIES PERTAINING TO SPECIFIC ASSET AND LIABILITY ACCOUNTS Cash and Cash Management
Internal Controls and separation of duties 43
Cash Accounts
Bank Reconciliations
Cash Flow Management
219
4 Wire Transfers
Unclaimed Funds 45
Investment Policies 45
Accrued Liabilities 45
Identification of Liabilities
Accrued Leave
Fixed Assets 45

POLICIES ASSOCIATED WITH FINANCIAL AND TAX REPORTING
Financial Statements 47
Standard Financial Statements of the City of Woodlake
Frequency of Preparation
Annual Financial Statements
Reporting Requirements 47
Overview
Filing of Returns

FINANCIAL MANAGEMENT POLICIES
Financial Management 50
Purpose
General policies
Revenue Policies
Cost of growth policies
Reserve policies
Expenditure & budgeting
Debt policies
Capital improvement policies
Budgeting 53
Overview
Preparation and Adoption
Monitoring Performance
Budgetary Review
Budget Modifications (transfers)
Annual Audit 57
Role of the Independent Auditor
Frequency to Review the Selection of the Auditor
Selecting an Auditor
Preparation for the Annual Audit
Responsibilities
Appendix 60
220
5 INTRODUCTION
The following accounting manual is intended to provide an overview of the accounting policies and procedures applicable to the City of Woodlake. Its purpose is to ensure that assets are safeguarded, financial statements are in conformity with generally accepted accounting principles, and that finances are managed with responsible stewardship. This manual is intended as well to formalize accounting policies and selected procedures for the accounting staff and to document internal controls.

The contents of this manual were approved as official policy of the City of Woodlake by the City Council under the direction of the City Administrator. All Finance employees from the City of Woodlake are bound by the policies herein, and any deviation from established policy is prohibited. 221
6 GENERAL POLICIES
222
7 FINANCE DEPARTMENT OVERVIEW
Organization
The Finance Department consists of 5 permanent full-time staff members that manage and process financial information for the City of Woodlake. The positions comprising the Finance Department of the City of Woodlake, and the titles of each position used throughout this manual, are as follows:
 Finance Director
 Assistant Finance Director
 Accountant III
 Account Clerk II (2)
Responsibilities:

The primary responsibilities of the Finance Department consist of:
 General Ledger
 Budgeting
 Annual Audit
 Financial Statements Preparation
 Cash Management
 Grants Administration
 Purchasing
 Accounts Receivable
 Cash Receipts
 Business License
 Accounts Payable
 Cash Disbursements
 Payroll
 Bank Reconciliation
 Cash Reconciliation
 External Reporting of Financial Information
 Compliance with Government Reporting Requirement
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8 BUSINESS CONDUCT
Practice of Ethical Behavior:

Unethical actions, or the appearance of unethical actions, are unacceptable under any conditions. The policies and reputation of the City of Woodlake depend to a very large extent on the following considerations.

Each employee must apply her/his own sense of personal ethics, which should extend beyond compliance with applicable laws and regulations in business situations, to govern behavior where no existing regulation provides a guideline. It is each employee's responsibility to apply common sense in business decisions where specific rules do not provide all the answers.

In determining compliance with this standard in specific situations, employees should ask themselves the following questions:

1. Is my action legal?

2. Is my action ethical?

3. Does my action comply with the City of Woodlake policy?

4. Am I sure my action does not appear inappropriate?

5. Am I sure that I would not be embarrassed or compromised if my action became known to the Organization or publicly?

6. Am I sure that my actions meet my personal code of ethics and behavior? Each employee should be able to answer "yes" to all these questions before acting.

Each Director, manager and supervisor is responsible for the ethical business behavior of her/his subordinates. Directors, Managers, and supervisors must carefully weigh all courses of action suggested in ethical as well as economic terms and base their final decisions on the guidelines provided by this policy as well as their personal sense of right and wrong.
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9 Compliance with Laws, Regulations and Organization Policies The City of Woodlake does not tolerate the willful violation or circumvention of any Federal, State, or Local law by an employee while employed by the City of Woodlake; nor does the City of Woodlake tolerate the disregard or circumvention to their policies or engagement in unscrupulous dealings.

Employees should not attempt to accomplish by indirect means, through agents, or intermediaries that which is directly forbidden. Implementation of the provisions of this policy is one of the standards by which the performance of all levels of employees will be measured.

Disciplinary Action
Failure to comply with the standards contained in this policy will result in disciplinary action as outlined in the City’s personnel rules and regulations.

The following action shall constitute a violation of this policy:

1. Authorizing or participating directly in actions that are a violation of this policy.

2. Deliberately failing to report a violation or deliberately withholding relevant and material information concerning a violation of this policy.

3. Retaliation, directly or indirectly, or encouraging others to do so, against any employee who reports a violation of this policy. This shall apply to all directors, managers, and supervisors.

FRAUD POLICY
The City of Woodlake is committed to its duty to ensure effective stewardship of public money and other assets and resources for which we are responsible. It is the policy of the City of Woodlake to prevent and deter all forms of fraud that could threaten the security of our assets or our reputation. The city is committed to the prevention, detection, investigation, and corrective action relative to fraud.

City Officials and employees must, at all times, comply with all applicable laws and regulations. The city will not condone the activities of officials or employees who achieve results through violation of the law or unethical business dealings. The city does not permit any activity that fails to stand the closest possible scrutiny. This policy sets out specific guidelines and responsibilities regarding appropriate actions that must be followed for the investigation of fraud and other similar irregularities. 225
10 Definitions
Asset Inventory Misuse: converting City assets/inventory for personal use i.e. gas, vehicles, office supplies, etc.

Asset Misappropriation: theft or misuse of City assets.

Bribery: offering, giving, receiving, or soliciting of anything of value to influence an official act or a business decision.

Cash Larceny: cash stolen from the city after recording on the city books.

Conflict of Interest: undisclosed economic or personal interest in a transaction that adversely affects the City.

Corruption: wrongful use of influence to procure a benefit to self or another person contrary to duty to city or taxpayer.

Economic Extortion: employee demand of pay to influence an official act or a business decision.

Fraudulent Cash Disbursements: disbursement of funds through trick or device i.e. false invoices, time records, expense reports, check tampering etc.

Fraudulent Statements: purposeful falsification of an organization’s financial statements.

Illegal Gratuities: a person benefiting from an official act or a business decision who gives a gift to a person who made the decision.

Larceny: stealing assets/inventory from the city.

Occupational Fraud: the use of one’s occupation, title, or authority for personal enrichment through misuse or misapplication of employer’s resources or assets.

Other similar irregularities: any activity involving questionable behavior or business dealings that put city revenue, property, information, and other assets at risk of waste or abuse.

Skimming: cash stolen from the city before recording on City books.

Responsibilities
The city will investigate any acts of fraud or other similar irregularities.  Department heads and elected officials are responsible for instituting and maintaining internal controls.
 The City Administrator has primary responsibility for administering this policy.  The City Administrator will be notified of allegations of fraud and notify the City Council.  The City Administrator is subject to the advice of the City Attorney.  Investigation results will be reported to the City Attorney and City Administrator.  The City Attorney will pursue reasonable efforts to obtain recovery of City losses and possible criminal referral.
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11 Procedures
Any employee or elected official who has knowledge of an occurrence of irregular conduct or has reason to suspect that fraud has occurred, shall immediately notify his/her supervisor or the City Administrator.

If the employee has reason to believe their supervisor may be involved or does not feel comfortable reporting the occurrence to their supervisor, the employee shall immediately notify the City Administrator.

Employees and elected officials have a duty to cooperate during an investigation. Any employee or elected official who knowingly makes false allegations will be subject to discipline and or termination.

Whistle-Blower Protection will be accorded in accordance with appropriate laws and ordinances. The City will protect employees who act in accordance with the requirements of this policy from acts of coercion, intimidation, threats of termination, discipline, or suspension.

Upon notification from an employee of suspected fraud, or if management has reason to suspect that fraud has occurred, they shall immediately notify the City Administrator.

Upon notification or discovery of suspected fraud, the City Administrator will promptly investigate the suspected fraud. In all circumstances, where there are reasonable grounds to indicate that a fraud may have occurred, the City Administrator will inform the City Attorney. Subject to the advice of the City Attorney, the City Administrator will contact the proper legal authorities.

The City Administrator shall take immediate action to secure any evidence and prevent the theft, alteration, or destruction of relevant records. Such actions include, but are not necessarily limited to, removing the records and placing them in a secure location, limiting access to the location where the records currently exist, and preventing the individual suspected of committing the fraud from having access to the records. If a suspicion of fraud is substantiated by the investigation, disciplinary action in accordance with local law shall be taken by the appointed authority in consultation with the City Administrator and City Attorney.

Media Issues
Any City employee or elected official contacted by the media with respect to alleged fraud or audit investigation shall refer the media to the City Administrator. The alleged fraud or audit investigation shall not be discussed with the media by any person other than through the City Administrator, in consultation with the City Attorney.

Documentation
At the conclusion of the investigation, the results will be reported to the City Administrator, City Council, City Attorney, and others as determined necessary. If the report concludes that the allegations are found, the report will be forwarded to the appropriate authority for further course of action. 227
12 Reporting to External Administrators
The City Attorney will report to the external auditors of the city all information relating to investigations.

SECURITY
Finance Department
Due to the design of City Hall, the Finance Department (Accounting and Utility Billing) are accessible to internal employees. The following areas/offices within the Finance Department do have a locking door and must secure the area when critical or confidential material is not able to be locked in a fireproof cabinet:
 Assistant Finance Director
 Accountant III
 Account Clerk II (2)
The cash received from customers shall be deposited daily to the bank not to include change cash that is stored in a fireproof vault at the end of the day that is located inside the file storage room. The vault is secured by a pin number.

Blank stock checks for accounts payable are kept in a locked, fireproof cabinet within the City Clerk’s office. Two separate control logs are required to track check usage. One is used as a check log and the second is used to monitor check usage by the Assistant Finance Director.

Access to Electronically Stored Accounting Data
It is the policy of the City of Woodlake to utilize passwords to restrict access to accounting software and data. Accounting personnel are expected to keep their passwords secret. Administration of passwords shall be performed by the Assistant Finance Director and IT Division. Each password enables a user to gain access to the accounting software.

Storage of Back-Up Files
It is the policy of the City of Woodlake and the responsibility of the Assistant Finance Director to maintain backup copies of electronic data files on a secure server which is a fire-protected environment.

Back-up is performed on a weekly basis. Access to back-up files shall be limited to individuals authorized by management.
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13 GENERAL LEDGER AND CHART OF ACCOUNTS
The general ledger is defined as a group of accounts that supports the information shown in the major financial statements. The general ledger is used to accumulate all financial transactions of the City of Woodlake and is supported by subsidiary ledgers that provide details for certain accounts in the general ledger. The general ledger is the foundation for the accumulation of data and reports.

Chart of Accounts Overview
The chart of accounts is the framework for the general ledger system, and therefore the basis for the City of Woodlake accounting system. The chart of accounts consists of account titles and account numbers assigned to the titles. General ledger accounts are used to accumulate transactions and the impact of these transactions on each asset, liability, net asset, revenue, and expense account.

The City of Woodlake chart of accounts is comprised of three types of accounts:
 Balance Sheet:
o 0000.100 Assets
o 0000.200 Liabilities
o 0000.900 Equity
o 0300.000 Revenue Accounts
o 0400.XXX Expense Accounts
Balance sheet accounts are asset, liability, and equity accounts and they appear on the statement of financial position. The revenue and expense accounts, as well as gain and loss accounts, appear on the statement of activities. The revenue and expense accounts are annually closed or zeroed out, but balance sheet accounts are permanent. Balances roll from one year to the next.

Accounts are numbered using a three-digit sequence for fund, a four-digit sequence for department or account type and a four-digit sequence for object. All the funds of the City of Woodlake can be divided into three categories: governmental funds, enterprise funds, and fiduciary funds.

Control of Chart of Accounts
The City of Woodlake chart of accounts is monitored and controlled by the Assistant Finance Director.

Responsibilities include the handling of all account maintenance, such as additions and deletions. Any additions or deletions of accounts should be approved by the Finance Director, who ensures that the chart of accounts is consistent with the organizational structure of the City of Woodlake and meets the needs of each division and department.
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14 Account Definition
Assets
Assets are probable future economic benefits obtained or controlled by the city because of past transactions or events. Assets are classified as current assets, fixed assets, contra-assets, and other assets.

Current assets are assets that are available or can be made readily available to meet the cost of operations or to pay current liabilities. Some examples are cash, temporary investments, and receivables that will be collected within one year of the statement of financial position date.

Fixed assets are tangible assets with a useful life of more than one year that are acquired for use in the operation of the organization and are not held for resale.

Contra-assets are accounts that reduce asset accounts, such as accumulated depreciation and reserves for uncollectible accounts receivable.

Other assets include long-term assets that are assets acquired without the intention of disposing of them. Some examples are security deposits, property, and long-term investments.

Liabilities
Liabilities are probable future sacrifices of economic benefits arising from present obligations of the city to transfer assets or provide services to other entities in the future as a result of past transactions or events. Liabilities are classified as current or long-term.

Current liabilities are probable sacrifices of economic benefits that will likely occur within one year of the date of the financial statements or which have a due date of one year or less. Common examples of current liabilities include accounts payable, accrued liabilities, short-term notes payable, and deferred revenue.

Long-Term Liabilities are probable sacrifices of economic benefits that will likely occur more than one year from the date of the financial statements. An example is the noncurrent portion of a bond payable.

Net Assets
Net Assets are the difference between total assets and total liabilities. See the next section for City of Woodlake policies on classifying net assets.
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15 Revenues
Revenues – The City of Woodlake governmental funds are principally supported by taxes and intergovernmental revenues. Business type activities funds recover all or significant portion of their cost through user fees and charges.

The governmental activities from City of Woodlake include general government, public safety, community development, public works, and parks and recreation. The business type activities of the City of Woodlake include the water enterprise.

Expenses
Expenses are outflows or other use of assets or incurrences of liabilities from delivering or producing goods, rendering services, or carrying out other activities that constitute the City of Woodlake ongoing major or central operations.

Classification of Net Assets
In the Government-wide financial statements and proprietary fund financial statements, net assets are reported in three categories: net assets invested in capital assets, net of related debt; restricted net assets, and unrestricted net assets. Restricted net assets represent net assets restricted by parties outside of the city (such as creditors, grantors, contributors, laws, and regulations of other governments) and include unspent proceeds of bonds issued to acquire or construct capital assets. The city's other restricted net assets are temporarily restricted (ultimately expendable assets). All other net assets are considered unrestricted.

Changes to the Chart of Accounts
Additions to, deletions from or any other changes to the City of Woodlake standard chart of accounts shall only be done with approval of the Finance Director.

City of Woodlake Fiscal Year
The City of Woodlake shall operate on a fiscal year that begins on July 1st and ends on June 30th. Any changes to the City’s fiscal year must be ratified by majority vote of the City Council of the City of Woodlake. 231
16 Journal Entries
All general ledger entries that do not originate from a subsidiary ledger shall be supported by the corresponding documentation which shall include a reasonable explanation of each such entry. Examples of such journal entries include:

1. Recording of non-cash transactions

2. Corrections of posting errors

3. Non-recurring accruals of income and expense
Certain journal entries, called recurring journal entries, occur in every accounting period. These entries may include, but are not limited to:

1. Accruals of recurring expenses

2. Interest Allocation

3. Reclassification of Payroll Cash Account

4. Due to Due from account adjustment
It is the policy of the City of Woodlake that all journal entries not originating from a subsidiary ledger should be reviewed and authorized by the Assistant Finance Director or Finance Director. Any journal entry that is made will be logged in a master excel spread sheet as well as a paper and electronic copy will be kept with all supporting documentation as to why the journal entry was made. All journal entries need to have the signature and date of the staff that is approving such journal entry. 232
17 POLICIES ASSOCIATED WITH REVENUES AND

CASH RECEIPTS
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18 REVENUE
Revenue Recognition Policy
The City of Woodlake receives revenue from several types of transactions. Revenue is recognized depending on the type of fund the revenue pertains to.

Revenues in the government-wide, proprietary, and fiduciary fund financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded at the time the liabilities are incurred, regardless of when the related cash flows take place. Non-exchange transactions, in which the city gives (or receives) value without directly receiving (or giving) equal value in exchange, include property and sales taxes, grants, entitlements and donations. On an accrual basis, revenue from property taxes is recognized in the fiscal year for which the taxes are levied. Revenues from sales tax are recognized when the underlying transactions take place. Revenues from grants, entitlements and donations are recognized in the fiscal year in which all eligible requirements have been satisfied.

Revenues in the governmental funds are reported using the current financial resources measurement focus and the accrual basis of accounting. Under this method, revenues are recognized when susceptible to accrual (i.e., when they are "measurable and available"). "Measurable" means the amount of the transaction can be determined and "available" means collectible within the current period or soon enough thereafter to pay liabilities of the current period. The city considers all revenues available if they are collected within 60 days after year end. Expenditures are recorded when the related fund liability is incurred, except for debt service expenditures which are recognized when due, and certain compensated absences and claims and judgments which are recognized when the obligations are expected to be liquidated with expendable available financial resources. General capital assets acquisitions are reported as expenditures in governmental funds. Proceeds of general long-term debt and capital leases are reported as other financing sources.

Property taxes, transient occupancy taxes, and interest are susceptible to accrual. Sales taxes collected and held by the state at year-end on behalf of the city are also recognized as revenue. Other receipts and taxes become measurable and available when cash is received by the city and are recognized as revenue at that time.
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19 Entitlements and shared revenues are recorded at the time of receipt or earlier if the susceptible to accrual criteria are met. Expenditure-driven grants are recognized as revenue when the qualifying expenditures have been incurred and all other grant requirements have been met.

Refunds
Utility deposits will be refunded in accordance to section 13.04.150 of the Code of ordinances of the City of Woodlake.

CASH RECEIPTS
Overview
Cash (including checks payable to the city) is the most liquid asset an organization has. Therefore, it is the objective of the City of Woodlake to establish and follow the strongest possible internal controls in this area.

In-House Cash Receipts Processing
For funds that are received directly at the City of Woodlake, cash receipts are centralized to ensure that cash received is appropriately directed, recorded, and deposited on a timely basis.

If necessary, incoming checks are to be routed to the Finance Director/Assistant Finance Director/Accountant III for proper coding and appropriate tracking. Checks, along with all other cash transactions, are entered and posted by the clerk. In addition to the City’s main cashier located at City Hall.

The clerk processes payments received through the payment software. At the end of the day the clerk will make sure that the software balances to the receipts. A deposit slip is prepared from the cash received and compared to the daily receipts listing for discrepancies. Deposits are prepared and taken to the bank on a daily basis by an individual other than the employee who prepared the daily cash receipts listing.
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20 The entire daily cash receipts package, which includes transaction activity and the respective supporting documentation, will be stored within the corresponding folder.

Endorsement of Checks
It is the policy of the City of Woodlake that all checks received that are payable to the City shall immediately be restrictively endorsed by the cashier that prepares the daily receipts listing. The restrictive endorsement shall be through the register, for all receipts at the window, and includes the following information:

1. “For Deposit Only”

2. “City of Woodlake”

3. Bank account number

4. “Pay to the order of Bank of the Sierra”
For mail and miscellaneous receipts, the restrictive endorsement shall be the same as previously listed.

Timeliness of Bank Deposits
The City of Woodlake takes deposits to Bank of the Sierra on a daily basis.

Reconciliation of Deposits
On a daily basis, the Assistant Finance Director, who does not prepare the initial cash receipts listing shall reconcile the listings of receipts to bank deposits reflected on the monthly bank statement. Any discrepancies will be immediately investigated and reported to the City Administrator.

BILLING/INVOICING PROCEDURES
The clerks of the City of Woodlake are responsible for the billing, customer service, and collection of the receivables.

Utility Billing
The city administers its own water/refuse/sewer agency and bills utility customers on a monthly basis.

Water meters are read by field staff and presented to the accountant. Upon receipt of the meter readings, the accountant imports the readings into the City’s financial software. Reports to determine any errors, exceptions, or inconsistencies are run. Any readings or other irregularities found are sent back into the field to be investigated.
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21 Once all readings have been confirmed, the accountant updates the account information and lets the clerk know they are good to generate the utility bills. Bills are then printed and mailed.

Business License
The City issues business licenses on an ongoing basis. All licenses expire on the last day of each calendar year. A business owner acquires a license to conduct business within the city limits and pays an appropriate tax based on the type of business as outlined in the City’s municipal code.

Accounts Receivable
The clerk is responsible for the invoicing, adjustments, and collections of all City receivables within the subsidiary ledger. Invoices are generated on a monthly, quarterly, annually, and as needed basis.

Any request for billings must be submitted to the Finance Department with the appropriate supporting documentation, including the customers’ name, address, and GL accounting coding. 237
22 ACCOUNTS RECEIVABLE MANAGEMENT
Overview
On a monthly basis, a detailed accounts receivable report (showing aged, outstanding accounts by customer) is generated and reconciled to the general ledger by the Assistant Financial Director. This is for citywide receivables, including routing billing, and monthly utility billing for water services. All differences are immediately investigated and resolved. The Assistant Finance Director reviews the accounts receivable report on a monthly basis.

Collections
Collections for active utility accounts is as follows:
 All charges for water service shall be billed monthly in accordance with the billing schedule and due within 20 days.
 Any water bill unpaid by the due date shall be considered delinquent and will be granted an additional 50 days to submit payment. Upon the 65th day from original bill date any unpaid bill will be assessed a penalty and sent a Shutoff Notice.
 Accounts with unpaid balance upon the 75th day from original bill, will have the water service disconnected and the account will be subject to an additional reconnection charge.  Water Service shall not be restored until all past due charges and reconnection fees have been paid in full by a secured means (cash, cashier check, money order or credit card).

Collections for closed utility account is as follows:
 Collections are performed monthly according to a review of the outstanding items shown on the accounts receivable aging report. This report shows the current month's activity for each customer and prior month balances outstanding for 30, 60 and 90 days.  Accounts with unpaid balances are reviewed monthly by the clerk. After a balance is unpaid for 30 days the designated personnel will contact the customer by sending letter #1 requesting payment.
 If 90 days have passed without payment, the Customer Service / Accounting Supervisor will send letter #2 notifying the customer that the services will be turned off and the account may be turned over for collection.
 A record will be kept of all correspondence.
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23 Collections for accounts other-than-utility accounts is as follows:
 All charges for city services shall be billed in accordance with the billing schedule and due upon receipt.
 Collections are performed monthly according to a review of the outstanding items shown on the accounts receivable aging report. This report shows the current month's activity for each customer and prior month balances outstanding for 30, 60 and 90 days.  Accounts with unpaid balances are reviewed monthly by the Assistant Finance Director. After a balance is unpaid for 30 days the designated personnel will contact the customer by sending letter #1 requesting payment.
 If 60 days have elapsed without payment, the clerk will send letter #2 requesting that payment be made within 30 days and that if payment is not received the account will be sent to a collection agency.
 If 90 days have passed without payment, the account will be held for consideration of write-off.  A record will be kept of all correspondence.

Credits and Other Adjustments to Accounts Receivable
From time to time, credits against accounts receivable from transactions other than payments and bad debts will occur. Examples of other credits include adjustments for billing errors or late fee waiver. All credits shall be processed by an employee who is independent of the cash receipt’s function. In addition, all credits shall be authorized by the Assistant Finance Director or Accountant.

Accounts Receivable Write-Off Authorization Procedures
It is the policy of the City of Woodlake to ensure that all available means of collecting accounts receivable have been exhausted before write-off procedures are initiated. Write-offs are initiated by the Accounts Clerk / Assistant Finance Director for uncollectible utility accounts and all other-than- utility accounts with the approval of the City Administrator before being presented to City Council for final consideration.

If an account receivable is deemed uncollectible, the listing of accounts to be written off shall be signed by the Assistant Financial Director indicating the approval of the write off of the account. Once a writeoff has been processed, the Accounts Clerk / Assistant Finance Director will maintain a master list of uncollectible utility accounts and uncollectible other-than-utility accounts. 239
24 Customers listed on the write off list will be extended future credit only if the back debt is paid. If writeoff procedures have been initiated, the following accounting treatment applies:

1. Current fiscal year accounts receivables that are written off will be charged against the bad debt expense account. Debit to bad debt expense account and credit to accounts receivable.

2. Accounts written off that are dated prior to the current year will be treated as bad debt and will reduce the allowance for doubtful accounts, discussed in the next section. Debit to allowance for uncollectible account and credit to accounts receivable.

Delinquent Options
Payment Plan (Utility Accounts Only)
A payment Plan may be requested to the Accounts Clerk / City Clerk within the utility billing division.

Dependent upon the account history, a payment plan form should be completed and kept on file detailing the payment amount and dates. Delinquency charges are still applicable. If payment plan is granted, water service will not be disconnected.
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25 POLICIES ASSOCIATED WITH EXPENDITURES

AND DISBURSEMENTS
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26 PURCHASING POLICIES AND PROCEDURES
The policies and procedures for all purchases made by the City of Woodlake are in accordance with City of Woodlake Ordinance chapter 2.36.

Overview
It is the policy of the City of Woodlake to follow a practice of ethical, responsible and reasonable procedures related to purchasing, agreements and contracts, and related forms of commitment. The purchasing policy describes the principles and procedures that all staff shall adhere to in the completion of their designated responsibilities.

Procedures
The Procurement Administrator, or in the alternative such other person as may be designated in writing by the Assistant Finance Director, shall be and is appointed to perform the functions of the Purchasing Officer for the City. All contracts shall be reviewed and approved by the City’s legal counsel.

All department directors shall have the authority to initiate purchases on behalf of their department within the guidelines described in the City’s purchasing policy. Department Heads may delegate purchasing authority to responsible individuals within their department. Department Directors shall inform the Finance Department of all individuals that may initiate purchase requisitions.

ACH payments are initialed/approved by the City Administrator, prior to the payment being processed through Bank of the Sierra. The ACH payments are also approved by the City Council on a monthly basis.

The ACH payments are included with other Disbursements/Warrants. Copies of payments are also filed along with copies of all other invoices paid by the City in the invoices folder in the “Fiscal” drive.

All City purchases in excess of $5,000.00 may require a purchase order requisition. The requisitions will be routed for approval to the department head, Assistant Finance Director, and City Administrator as needed. Because the Assistant Finance Director is an approver, he/she shall not have the authority to initiate purchase requisitions and purchase orders. A purchase order will be issued by the Finance Department only after the requisition has been approved at all of these levels. 242
27 The requisition must include the following information:

1. Description of item (goods/services) being requested for purchase

2. General ledger account number

3. Amount of purchase

4. Quantity
a. All purchases requested “Requisitions” must be approved by immediate supervisor/manager and department head.
b. All “Requisitions” at or below $5,000 shall be approved by the Procurement Administrator
c. All “Requisitions” over $15,000 shall be approved by the Finance Director d. All “Requisitions” over $30,000 shall be approved by the City Administrator e. All “Requisitions” over $50,000 must have prior Council approval

5. Once a requisition has been released by the originator and fully approved, it is then eligible to be converted to a purchase order. Once requisitions are converted, they are ready to be reviewed, posted, and printed. The Procurement Administrator distributes hard copies of all converted purchase orders to the respective department and Finance’s Accounts Payable division.

6. The designated staff in each department has to prepare the account payable packages in order to proceed with the payment of the invoice. Please refer to Accounts Payable Policy and Procedures for more detail.

Vendor Files and Required Documentation
The accountant shall receive a completed and signed W9 form and create a vendor record for each new vendor from whom the City of Woodlake purchases goods or services. The W9 form shall be filed in a secured filing cabinet in the General Accounting area or online.

Ethical Conduct in Purchasing
Ethical conduct in managing the City’s purchasing activities is an absolute essential. Staff must always be mindful that they represent the City of Woodlake and share a professional trust with other staff and the general membership.
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28 Staff shall discourage the offer of, and decline, individual gifts or gratuities of value in any way that might influence the purchase of supplies, equipment, and/or services.

Conflicts of Interest Prohibited
No employee or council member of the City of Woodlake shall participate in the recommendation, selection approval or administration of a vendor if a real or apparent conflict of interest would be involved. Such a conflict would arise if a City Council member, employee, or any member of his/her immediate family, his/her spouse/partner, or an organization that employs or is about to employ any of the parties indicated herein, has a financial or other interest in the vendor selected. In certain instances, the City may not enter into contracts or do business with certain entities that are owned, operated, managed by, or that employ officers of the City.

Employees and council members of the City of Woodlake shall neither solicit nor accept gratuities, favors, or anything of monetary value from vendors or parties to sub agreements.

Non-Discrimination Policy
All vendors/contractors who propose to perform any work or furnish any goods under agreements with the City of Woodlake shall agree to these important principles.

1. Vendors/contractors will not discriminate against any employee or applicant for employment because of race, religion, color sexual orientation or national origin, except where religion, sex, or national origin is a bona fide occupational qualification reasonably necessary to the normal operation of the vendors/contractors.

2. Vendors/contractors agree to post in conspicuous places, available to employees and applicants for employment, notices setting forth the provisions of this non-discrimination clause. Notices advertisement and solicitations placed in accordance with Federal law, rule or regulation shall be deemed sufficient for meeting the intent of this section.

Awards to Debarred and Suspended Parties
The City will not make any award or permit any award (sub grant or contract) to any party which is debarred or suspended or is otherwise excluded from or ineligible for participation in Federal assistance programs under Executive Order 12549 and 12689 “Debarment and Suspension”. 244
29 Bid Protest Review Procedures
Introduction:

The intent of this procedure is to provide bidders with a process to formally object to a contract award.

Before deciding on protesting a solicitation award, bidder should first discuss any issues with the Procurement Administrator. For contracts or purchase orders that require approval by the City Council, bid documents and responses are considered confidential until after the bid opening and such documentation will not be released to the public for review until after the City Council acts on the contract or purchase order award recommendation.

Definitions:

Purchasing – Procurement Administrator
Solicitation – A request for bid, proposal, or quote
Bidder - A vendor, contractor, firm, or company submitting a solicitation proposal.

Protest- Formal written document contesting award of a contract.

Bidders Protest Procedures:

Any bidder in the course of a competitive solicitation who is determined non-responsive or who is not being recommended for award of a contract may Protest the solicitation award.

1. A bidder may submit a Protest if they believe that:
a. The rating factors and/or evaluation criteria put them at an unjust disadvantage, b. Purchasing erred in its conclusion that the bidder's solicitation was non-responsive or failed to follow procedures set forth in the solicitation document and therefore was unfairly disqualified from the solicitation process,
c. Bidder provided the overall best value response, and that Purchasing erred in not recommending them for award of the contract or purchase order, or d. Purchasing failed to follow written policy and/or procedures.

2. The bidder must submit a formal written Protest to the City Clerk prior to the time set for the City Council to act or within ten (10) business days after the award by the Procurement Administrator.

3. The bidder's Protest should provide evidence that the City failed to follow procedures specified in the solicitation or made identifiable mathematical errors or other calculation errors while evaluating the solicitation.
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30 Within a reasonable amount of time, the Protest review shall be completed, and a determination shall be provided in writing to the bidder. Throughout the review process, the City has no obligation to delay or otherwise postpone an award of a contract based on a bidder’s protest.

Bidder Solicitation Request Review Guidelines
Bidders have an obligation to adhere to review timeframes and to submit appropriate documentation to support their concerns.

Bidder's formal Protest must:

1. Cite the legal basis for the review request.

2. Reference relevant documentation that will support their case.

3. Reference the solicitation number and the appropriate sections and page numbers.

A review may be granted if the Protest is submitted prior to the time set for the City council to act or within ten (10) business days of award notification by the Procurement Administrator and the following criteria is met:

1. The firm/person submitting Protest is a bidder.

2. The Protest review request alleges that:
a. Bidder submitted a responsive solicitation that was erroneously disqualified; or b. If Bidder is determined to be not responsible, that Bidder's solicitation proposal should have been the lowest cost, responsive and responsible, best value bidder or ranked the highest rated bidder and was not selected for contract award.

3. The Protest itemizes in appropriate detail and with factual reasons, the grounds for review as set forth below:
a. The Protest must assert that the City made an error in disqualifying the bidder. b. The Protest must assert that the City failed to follow policy and/or procedures. c. The Protest must assert that the City made identifiable mathematical or other errors in the evaluation process.
d. The Protest must assert that the City demonstrated bias in the conduct of the evaluation. 246
31 Protest Review and Analysis
Unless State or Federal statutes or regulations otherwise provide, the review of any determination or action will be conducted by the Procurement Administrator, Assistant Finance Director and City Administrator with the advice of the City Attorney and be limited to the following:
• Review of Solicitation Requirements
• Review of Disqualified Proposal
• Review of Proposed Vendor Selection Criteria
In all cases, the first level review of any protest shall be conducted by the Procurement Administrator handling the solicitation. However, should a bidder disagree with the conclusion of the Procurement Administrator, the bidder may submit a formal written request for further review by the Assistant Finance Director and City Administrator .

The City Council with the advice of the Procurement Administrator, Assistant Finance Director, City Administrator, and City Attorney will render a decision on the Protest. The City Council’s decision shall be final.

The City’s website will include information on how a bidder may Protest.

CREDIT CARD POLICY AND PROCEDURES
See City of Woodlake’s Credit Card Policy in Appendix

ACCOUNTS PAYABLE POLICY
The purpose of this policy is to establish the responsibilities, controls, authorizations, and procedures for the accurate and timely payment of invoices and check requisitions processed by Accounts Payable.

Definitions
ACH: Automated Clearing House
AP: Accounts Payable
EFT: Electronic Funds Transfer
PO: Purchase Order
Purchase Request: an internal document notifying the Purchasing Office of items to be ordered or services 247
32 to be rendered.

Vendor: a business or individual that provides a product or service to the City.

Responsibilities
Employees within all departments submitting an invoice or check requisition for processing must ensure that invoices and check requisitions are provided to the Clerk in a timely manner to meet the payment terms and internal processing deadlines.

Policy
Vendors
All vendors must be authorized by the City of Woodlake and must complete and return form W-9:

Request for Taxpayer Identification Number and Certification and obtain any necessary licenses and permits.

Once vendors have been authorized, an employee of the Finance Department creates a new vendor file in the City’s financial record keeping system which assigns a unique number to the vendor. Only vendors who have been authorized will be paid by the City of Woodlake.

Invoice Processing for Payment
Payments are to be made on original invoices received from vendors. Payments are not to be made based on statements from vendors.

All invoices must reference the appropriate purchase order when necessary. It is the practice of the City to require vendors to send invoices directly to the AP division of the City of Woodlake. If the invoice is received by the requesting department, the invoice should be forwarded to AP for payment processing.

Invoices can be received through inter-department mail, US mail or AP email.

Upon receipt of the vendor invoice, it is entered into the AP workflow for appropriate review and approvals. All invoices must include the requestors initials, date, and general ledger account coding. If these items are missing from an invoice, AP will send the invoice to the appropriate department for approval and coding.

Invoices must be approved by the department head or an individual who has been granted signing authority by the department head to approve before payment is made.

In an effort to avoid shut offs and late fees, Invoices for Utilities (water, electric, gas, etc.) are coded by the Clerk and approved by the Assistant Finance Director within Council approved budgeted amounts.

This information is then made available to Facilities Staff to review and correct if needed.

Once all requirements for the invoice and vendor have been met, it is matched to the purchase order. The invoice data is then entered into the City’s financial system. Departments shall request and follow up 248
33 with any PO variances with the Purchasing Office. Questions and errors must be resolved before payment is made.

Before processing an invoice for payment, the following is verified by the Clerk:
 PO number, vendor name, and amount on the invoice matches the PO  Items on the invoice match the PO line items
 Remit address on invoice matches AP system address
 General ledger accounts appear appropriate, based on the current chart of accounts  Check is flagged for enclosure, if appropriate (remittance advice)  Due dates on all registrations and dues to ensure timely payment  Payment is made from an invoice not a quote or statement  Payment type is accurate
 Check is flagged to be returned to department, if appropriate. (Note: Approval to return a check to the department must be made by the Finance Director or Accounting Manager.)  Invoice amount is within the approved budget
 Invoice is not a duplicate of an invoice already paid If a duplicate invoice is received for processing, and a duplicate payment is made, the payment made in error should be voided. If the duplicate payment is discovered after the check is cashed, the vendor shall be billed for overpayment.

Invoice Deadlines
Invoices should continuously be submitted to AP as they become available. It is the goal of the Accounts Payable Division to provide a two-week turnaround from the time the invoice and all supporting documentation are received to process payment of the invoice.

AP checks are generated every two weeks in tandem with the payroll schedule.

Invoices and claims received by AP by Tuesday before 11am of the check issuing week will be processed for payment. Any invoices or claims submitted after this deadline will not be processed until the next check cycle.

Any urgent request for payment that falls outside of this time frame will only be processed if said payment cannot be held until the next pay cycle and it is approved by the Finance Director for a special process.

These should only occur in emergencies, non-planned situations, and should be the exception to the rule, not the norm. Once the Accounting Technician III has reviewed, entered, and reconciled the data entry, it is given to the Accounts clerk or clerk for review and final approval. Upon the accounts clerk or clerk’s final approval, the checks may be generated.
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34 Check Preparation
It is the policy of the City of Woodlake to print vendor checks and expense reimbursement checks on a bi- weekly basis. Checks shall be prepared by people independent of those who initiate or approve expenditures, as well as those who are authorized check signers.

All vendor and expense reimbursement checks shall be produced in accordance with the following guidelines:
 Expenditures must be supported in conformity with the purchasing, accounts payable, and travel, expense and reimbursement policies referencing in this manual.  Timing of disbursements should generally be made to take advantage of all early-payment discounts offered by vendors.
 Generally, all vendors shall be paid within 30 days of submitting a proper invoice upon delivery of the requested goods or services.
 Total cash requirements associated with each check run is monitored in conjunction with available cash balance in bank prior to the release of any checks.  All invoices with supporting documentation attached are submitted to the City administrator for final review and approval prior to checks printing.
 Checks shall be printed in numerical order.
 Checks shall never be made payable to "bearer" or "cash".  Checks shall never be signed prior to being prepared. (No signed blank checks).  Upon the preparation of a check, vendor invoices and other supporting documentation shall immediately be stamped with “PAID” or “INVOICE ENTERED” in order to prevent subsequent reuse.

Check Signing
No checks shall be signed prior to the check being completed in its entirety (no signing of blank checks).

It is the policy of the City of Woodlake that each Accounts Payable check shall be signed by two authorized check signers and on Payroll checks, there shall be one authorized signer. Checks should not be signed if supporting documentation appears to be missing or there are any questions about a disbursement. The finance director shall do a final review of checks. The city clerk and city administrator are authorized check signers.
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35 EFT Processing
For those vendors who choose to take advantage of the City’s EFT payment an electronic file is created which is uploaded to the City’s online banking platform.

Once the invoice is received and coded by the department head, it is reviewed by the Assistant Finance Director for approval then it is routed to the Finance Director for final approval. Once approved, it is entered into the city’s accounting software and a voided check is created as well as tracked on the checking log. The Assistant Financial Director logs into the City’s online banking and submits a payment order. An electronic copy of the approval is stored with the invoice.

Segregation of Duties
Segregation of duties separates roles and responsibilities to ensure that an individual cannot process a transaction from initiation through to payment without the involvement of others and thereby segregation of duties reduces the risk of fraud or error to an acceptable level.

For example, no one individual should be able to set up a new vendor, create a purchase order for that vendor, post and approve the invoice from that vendor, create, approve and record the payment to that vendor. Giving a single individual the ability to perform all of the above operations increases the risk of fraud or error.

Mailing of Checks
Once the checks are printed, they are no longer allowed to be handled by the preparer. The checks are then safe kept with the City Clerk, who will prepare them to be mailed.

Checks shall not be mailed by individuals who authorize expenditures.

Voided Checks and Stop Payments
Checks may be voided due to processing errors by making proper notations in the check register and defacing the check by clearly marking it as "VOID". All voided checks are processed by the Assistant Finance Director and a journal entry is generated and shall be retained to aid in preparation of bank reconciliations.
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36 Stop payment orders may be made for checks lost in the mail or other valid reasons. Stop payments are processed by the Assistant Financial Director through the City’s online banking portal. A confirmation is printed and attached to the hard copy of the journal entry that is generated by the City’s accounting software.

Record-Keeping Associated with Vendors
The City of Woodlake shall obtain a completed Form W-9 from all vendors to whom payments are made.

A record shall be maintained of all vendors to whom a Form 1099 is required to be issued at year-end.

Payments to such vendors shall be accumulated over the course of a calendar year.

PAYROLL AND RELATED POLICIES
Classification of Workers as Independent Contractors or Employees It is the policy of the City of Woodlake to consider all relevant facts and circumstances regarding the relationship between City of Woodlake and the individual in making determinations about the classification of workers as independent contractors or employees. This determination is based on the degree of control and independence associated with the relationship between the City of Woodlake and the individual.

Facts that provide evidence of the degree of control and independence fall into three categories:

1. Behavioral control

2. Financial control

3. The type of relationship of the parties
Facts associated with each of these categories that will be considered by the City of Woodlake in making employee/contractor determinations shall include:

1. Behavioral control:
a. Instructions given by the City of Woodlake to the worker that indicate control over the worker (suggesting an employee relationship), such as:

1. When and where to work

2. What tools or equipment to use

3. What workers to hire or to assist with the work

4. Where to purchase supplies and services
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37 5. What work must be performed by a specified individual

6. What order or sequence to follow
b. Training provided by the City of Woodlake to the worker (i.e. employees typically are trained by their employer, whereas contractors typically provide their own training)

2. Financial control:
a. The extent to which the worker has unreimbursed business expenses (i.e. employees are more likely to be fully reimbursed for their expenses than is a contractor) b. The extent of the worker's investment in the facilities/assets used in performing services for City of Woodlake (greater investment associated with contractors) c. The extent to which the worker makes services available to the relevant market d. How the City of Woodlake pays the worker (i.e. guaranteed regular wage for employees vs. flat fee paid to some contractors)
e. The extent to which the worker can realize a profit or loss.

3. Type of Relationship:
a. Written contracts describing the relationship that City of Woodlake and the individual intend to create
b. Whether City of Woodlake provides the worker with employee-type benefits, such as insurance, paid leave, etc.
c. The permanency of the relationship
d. The extent to which services performed by the worker are a key aspect of the regular business of City of Woodlake
If an individual qualifies for independent contractor status, the individual will be sent a Form 1099 if total compensation paid to that individual for any calendar year, on the cash basis, is $600 or more. The amount reported on a Form 1099 is equal to the compensation paid to that person during a calendar year (on the cash basis). Excluded from "compensation" are reimbursements of business expenses that have been accounted for by the contractor by supplying receipts and business explanations.

If an individual qualifies as an employee, a personnel file will be created for that individual and all documentation required by the City of Woodlake personnel policies shall be obtained. The policies described in the remainder of this section shall apply to all workers classified as employees. 253
38 Payroll Administration
City of Woodlake operates on a bi-weekly payroll. For all City of Woodlake employees, a personnel file is established and maintained, with current documentation, as described throughout this section and more fully described in City of Woodlake Personnel Manual.

The following forms, documents and information shall be obtained and included in the personnel files located in Human Resources for all new employees:

1. City of Woodlake Employment Application (and resume, if applicable)

2. Applicant references

3. Interview questions and notes

4. Form W-4 Employee Federal Withholding Certificate

5. Form DE-4 State Withholding Certificate (if applicable)

6. Form 1-9 Employment Eligibility Verification

7. Copy of driver's license

8. Copy of Social Security card issued by the Social Security Administration

9. Starting date and scheduled hours

10. Job title and starting salary

11. Authorization for direct deposit of paycheck along with a voided check or deposit slip Changes in Payroll Data
It is the policy of City of Woodlake that all of the following changes in payroll data are to be authorized in writing and verified verbally with the employee that would be affected by the change:

1. New hires

2. Terminations

3. Changes in salaries and pay rates

4. Voluntary payroll deductions

5. Changes in income tax withholding status

6. Court-ordered payroll deductions

7. Bank accounts
New hires, terminations, and changes in salaries or pay rates shall be authorized in writing on a Personnel Action Form (PAF) by the following individuals:
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39 1. City Administrator

2. Assistant Finance Director

3. Department Director

4. Human Resources Manager
All employee record changes in accordance with a PAF are verified by the Human Resources Manager/ City Clerk and entered by the accountant. This maintains separation of duties.

Voluntary payroll deductions and changes in income tax withholding status shall be authorized in writing by the individual employee.

Documentation of all changes in payroll data shall be maintained in each employee's payroll file.

Payroll Taxes
The accountant is responsible for ensuring that all required tax forms are properly completed and submitted, and that all required taxes are withheld and paid. Payroll taxes are paid on pay dates through the respective online platform.

It is the policy of City of Woodlake to obtain an updated Form W-4 from each employee when withholding changes are requested. Withholding of federal income taxes shall be based on the most current Form W- 4 prepared by each employee. All Form W-4 are maintained in each employee’s payroll file. Likewise, when withholding changes are requested for state taxes, a form DE4 will be required to validate the change in tax withholding.

Preparation of Timesheets
Each City of Woodlake employee must submit a wet signature and approved timesheet no later than 9:00 AM on the Monday following the close of each pay period. Timesheets shall be prepared in accordance with the following guidelines:

1. Each timesheet shall reflect all hours worked during the pay period.

2. If special accounts need to be charged for employee time, the account and number of hours needs to be properly coded.

3. Timesheets must be wet signed by the employee and approved by their immediate supervisor. 255
40 After preparation, timesheets shall be approved by department directors or his/her designee, prior to submission to the Finance Department. Corrections identified by an employee's supervisor/department director shall be authorized by the employee by placing the employee's initials next to the change. In the event that the employee or supervisor is unavailable the director or accountant may sign authorizing the correction.

A City employee who is on leave, on travel, or is ill on the day that timesheets are due may telephone, submit prior to going on leave/travel if foreseen, or e-mail timesheet information to his or her supervisor (or designated alternate). Time so submitted must reflect the actual time worked.

Processing of Timesheets
Processing of timesheets in the Finance Department is performed by the accountant. The accountant checks all timesheets for mathematical accuracy, then inputs all timesheets into the payroll system.

The accountant may not change or correct timesheets without speaking to the employee, department head, or city administrator. When errors are noted, a corrected and approved timesheet will be requested from the employee and respective supervisor unless error noted is minimal. Tampering with, altering, or falsifying time records, recording time on another employee's time record, or willfully violating any other timesheet policy or procedure is not allowed.

Direct Deposit and Payroll Checks
The transfer of the direct deposit is conducted through Bank of The Sierra ACH. The accountant will initiate the direct deposit transaction on the bank’s website. The Assistant Financial Director will review and compare amounts to direct deposit report and approve the transaction.

The accountant will prepare a transfer request to the payroll account with supporting documentation for the amount of the bi-weekly payroll cycle. The accountant will initiate the transfer through the online banking software into the payroll checking account.

Payroll Taxes and other employee deductions are initiated by the accountant and processed by the accountant.
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41 At no time will the payroll transfers be initiated and completed by the same staff member. All payments are approved by the Assistant Finance Director.

The printing of the payroll checks should only happen in emergencies. If payroll checks need to be printed, they should be treated the same way as other checks. This will require the checks be signed by the two designated check signers.

Review and Approval of Payroll
Upon production of all payroll reports and checks, the Assistant Finance Director reviews payroll reports, taxes to be paid and all other relevant information. These procedures shall be performed prior to the distribution of the paystub to employees and posting to financial software/ bank account to verify accuracy.

Distribution of Payroll
Payroll payments (or check stubs for electronic deposits) shall be distributed by individuals who do not approve time sheets, are not responsible for hiring and firing, and do not control the preparation of payroll.
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42 POLICIES PERTAINING TO SPECIFIC ASSET AND

LIABILITY ACCOUNTS
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43 CASH AND CASH MANAGEMENT
Internal Controls and separation of duties
The Finance Department is responsible for the cash management of City funds. It is finance staff’s responsibility to ensure sufficient funding is available in bank accounts to meet bi-weekly and all other financial obligations.

The investment of excess funds of the City is delegated by city treasurer and in accordance with chapter

3.24 of the Woodlake Municipal Code. Excess funds are better described as the available cash balances of all General, Special, Enterprise, and Fiduciary Funds of the City. The Investment Policy of the City of Woodlake describes the responsibilities and restrictions related to investment of excess funds. In order to minimize risk of fraud, internal controls must be exercised at all times. o Wire transfers require secondary approval prior to completion. o The City administrator may direct Finance staff to transfer funds to or from an investment account. This request must be made in writing. Staff will confirm availability of funds and provide confirmation once the transfer is complete. o Direct Deposit and ACH payments must be approved by the Assistant Finance Director or his/her designee
Cash Accounts
General Checking Account (operating account):

The primary operating account provides for routine business check disbursements. All cash deposits are made to this account. There is also two subsidiary accounts: for holding asset forfeiture and a separate account for cannabis taxes.
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44 Bank Reconciliations
Bank account statements are received each month by mail and forwarded unopened to the Accountant or Assistant Finance Director. The Accountant or Assistant Finance director opens the statement and reviews its contents for unusual or unexplained items. Unusual or unexplained items shall be reported immediately to the bank representative.

The Accountant or Assistant Finance Director prepares the reconciliation between the bank balance and general ledger balance; The Assistant Finance Director shall not be an authorized check signer. It is the policy of the City of Woodlake to complete the bank reconciliation process within two weeks of receipt of each bank statement.

The bank reconciliation, including any adjusting journal entries resulting from preparing bank reconciliations are reviewed and approved by the City Administrator on a monthly basis.

Cash Reconciliation and copies of resulting journal entries are filed in the current year's accounting files.

Cash Flow Management
The Assistant Finance Director monitors cash flow needs on a weekly basis to eliminate idle funds and to ensure that payment obligations can be met. Cash transfers between accounts are performed on an asneeded basis.

Wire Transfers
All wire transfers will require two employees. One will be the initiator and the second will be the approver.

The Assistant Finance Director, Accountant, and City Administrator shall be the only City of Woodlake employees authorized to transact wire transfers from the City of Woodlake bank accounts. To prevent anyone other than these individuals from transacting wire transfers, a system shall be employed that requires the user to be set up with online banking access with transferring entitlements and the use of bank generated token passcodes. In order to eliminate opportunities for fraud, wires are initiated by one authorized individual and approved by a second authorized individual after review of all information for accuracy and legitimacy.
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45 All wire transfers require the completion of a form detailing the date, amount, reason, and general ledger account coding. All wire transfer forms shall be signed by the Accountant, Assistant Finance Director or City Administrator. Confirmation of all wire transfers are delivered to the Assistant Finance Director for review and a copy is maintained with the monthly bank reconciliation.

UNCLAIMED FUNDS POLICY
See City of Woodlake’s Unclaimed Funds Policy in Appendix

INVESTMENT POLICIES
See City of Woodlake’s Investment Policy in Appendix.

ACCRUED LIABILITIES
Identification of Liabilities
The Finance Department shall establish a list of commonly incurred expenses that may have to be accrued at the end of an accounting period. Some of the expenses that shall be accrued by the City of Woodlake at the end of the fiscal year are:
 Salaries and wages
 Payroll taxes
 Vacation pay / Annual Leave (see policy below)
 Interest
 Payables
Accrued Leave
Personnel policies of the City of Woodlake permit employees to carry forward unused vacation and sick leave with predetermined cap of allowable carryforward from year to year. Such unused vacation time is payable to an employee upon termination of employment.

FIXED ASSETS
See City of Woodlake’s Fixed Asset Policy in Appendix.
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46 POLICIES ASSOCIATED WITH FINANCIAL AND

TAX REPORTING
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47 FINANCIAL STATEMENTS
Standard Financial Statements of the City of Woodlake
Preparing financial statements and communicating key financial information is a necessary and critical accounting function. Financial statements are management tools used in making decisions, in monitoring the achievement of financial objectives, and as a standard method for providing information to interested parties external to the City of Woodlake.

The basic financial statements of the City of Woodlake shall include:

1. Statement of Financial Position - reflects assets, liabilities and net assets of the organization and classifies assets and liabilities as current or non-current/long-term.

2. Statement of Activities - presents revenues, expenses, and other changes in net assets of the organization, by category of net asset (unrestricted, temporarily restricted and permanently restricted).

Frequency of Preparation
The objective of the Finance Department is to prepare accurate financial statements in accordance with generally accepted accounting principles and distribute them in a timely and cost-effective manner. In meeting this responsibility, the following policies shall apply:

State law requires that all general-purpose local governments publish within six months of the close of each fiscal year a complete set of financial statements presented in conformity with accounting principles generally accepted in the United Stated of America and audited in accordance with auditing standards generally accepted in the United States of America by licensed certified public accountants.

Annual Financial Statements
A formal presentation of the City of Woodlake annual financial statements shall be provided by the Independent Auditor to the City Council of the City at a regular scheduled council meeting.

REPORTING REQUIREMENTS
Overview
To legitimately conduct business, City of Woodlake must be aware of its tax and information return filing obligations and comply with all such requirements of federal, state, and local jurisdictions. Filing requirements of City of Woodlake include:
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48 o Sales tax returns
o Information returns for retirement plans
o Annual reporting of compensation paid
o Payroll tax withholding tax returns
o Quarterly fuel reports
o Quarterly Building Standards fees reports
o Quarterly grant funding reporting
o Annual State Controllers Report
o Annual Single Audit report for Federal Grants
Filing of Returns
It is the policy of the City of Woodlake to become familiar with the obligations in each jurisdiction and to comply with all known filing requirements. The Finance Department shall be responsible for identifying all filing requirements and assuring that the City of Woodlake follows all such requirements.

It is also the policy of the City of Woodlake to file complete and accurate returns with all authorities. City of Woodlake shall make all efforts to avoid filing misleading, inaccurate, or incomplete returns.

Filings made by the City of Woodlake include, but are not limited to, the following returns:

1. W-2's and 1099's -Annual report of employee and non-employee compensation, based on calendar-year compensation, on the cash basis. These information returns are due to employees, independent contractors and to the federal government by January 31.

2. Form 941 -Quarterly payroll tax return filed with IRS to report wages paid to employees and federal payroll taxes. Form 941 is due by the end of the month following the end of each quarter, or 10 days later if all payroll tax deposits have been made in a timely manner during the quarter.

3. DE 9 – Quarterly contribution return and report of wages to the State of California used to report unemployment wages to the State.

4. DE 9C – Quarterly State wages report to the State of California used for reporting state taxable wages, income tax withheld and number of employees to the State.

5. CalPERS Report – Bi-weekly report of employee and employer retirement contribution.

Federal and all applicable State payroll tax returns are prepared by the City of Woodlake. 264
49 FINANCIAL MANAGEMENT POLICIES
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50 FINANCIAL MANAGEMENT
Purpose
The purpose of this Policy Statement is to establish Financial Policies to ensure that the City’s finances are managed in a manner which will, (i) continue to provide for the delivery of quality services, (ii) maintain and enhance service delivery as the community grows in accordance with the general plan, (iii) guarantee a balanced budget annually assuring that the City is always living within its means, and (iv) establish reserves necessary to meet known and unknown future obligations. To achieve these goals the Financial Policies, include General Policies, Revenue Policies, Cost of Growth Policies, Reserve Policies, Expenditure and Budgeting Policies, Debt Policies, and Capital Improvement Policies.

General Policies

1. The City will manage its financial assets in a sound and prudent manner.

2. The City will maintain sound financial practices in accordance with State law and direct its financial resources toward meeting the City’s long-term goals.

3. The City will develop and maintain programs to ensure its long-term ability to pay all the costs necessary to provide the level and quality of service required by its citizens.

4. The City will maintain accounting systems in conformance with generally accepted accounting principles.

5. The City will establish and maintain investment policies in accordance with State laws that stress safety and liquidity over yield.

Revenue Policies

1. The City will strive to maintain a diversified and stable revenue base that is not overly dependent on any land use, major taxpayer, revenue type, restricted revenue, inelastic revenue, or external revenue.

2. The City will aggressively pursue revenue collection and auditing to ensure that money due the City is received in a timely manner.

3. The City will seek Federal and State grants and reimbursements for mandated costs whenever possible.

4. The City will investigate potential new revenue sources, particularly those which will not add to the tax burden of residents or local businesses.
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51 5. The City will work proactively with the League of California Cities and local communities to monitor legislation that may impact the City financially.

6. The City will avoid targeting revenues for specific purposes whenever possible.

7. The City will establish user fees when appropriate and monitor all user fees and other charges so that the fees and charges are reflective of the cost of providing the services.

8. The City will periodically analyze actual revenue received.

9. The City will maintain and develop methods to track major revenue sources and evaluate financial trends.

10. The City will seek methods to continually improve the accuracy of revenue forecasts.

Cost of Growth Policies

1. The City will recover the costs of new facilities and infrastructure necessitated by development, consistent with State law.

2. The City will require large developments to prepare a fiscal analysis which measures direct and indirect costs and benefits to the City.

Reserve Policies

1. The City will establish, dedicate, and maintain reserves annually to meet known and estimated future obligations.

2. The city will establish, dedicate, and maintain a debt service reserve as required by lenders such as the United States Department of Agriculture (USDA).

3. The City will seek to establish specific reserve accounts which include, but are not limited to, designated reserves for the following:
a. A General Fund reserve for economic uncertainties of not less than 20% of expenditures. b. Totally funded workers’ compensation.
c. Liability insurance.
d. Value of accrued vacation and sick leave.
e. Depreciation and replacement of vehicles and major equipment. f. Major maintenance and renovations of building, parks, and landscaping. g. The City will establish reserves for replacement of facilities and infrastructure. h. The City will establish reserves for cash flow purposes. 267
52 Expenditure and Budgeting Policies

1. Operating budgets will be prepared to fund current year expenditures with current year revenue.

However, surplus fund balances may be used to increase reserves, fund Capital Improvement Projects, or be carried forward to fund future years operating budgets when necessary to stabilize services and fund capital outlay.

2. The City will deliver services in the most cost effective manner, including utilizing the services of volunteers in areas where it is economically viable.

3. Budgets will state the objectives of operating programs and identify the services and resources being provided to accomplish the specified objectives.

4. Budgets will fully account for and apportion all costs, fees, and General Fund transfers associated with the Enterprise Funds.

5. Departmental expenditures are limited to City Council appropriated expenditures in the following major categories:
o Personal Services
o Supplies & Services
o Capital Outlay

6. Budget increases required to hire additional permanent personnel require City Council approval.

7. The City will periodically update replacement and maintenance financing plans and incorporate them into the Budget.

Debt Policies

1. The City will limit the use of debt so as not to place a burden on the fiscal resources of the City and its taxpayers.

2. The City will limit long-term borrowing for capital improvements or projects that cannot be financed from current revenues.

3. When capital projects are debt financed, the debt will be amortized for a period not to exceed the expected useful life of the project.

4. Whenever possible, the City will investigate the use of special assessment, revenue or other selfsupporting bonds to limit the General Fund obligation for debt service payments.

5. The City will not use long-term debt for current operations.

6. The City will not use short-term borrowing to support routine operations, provided however, that it may be used to meet temporary cash flow needs.
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53 7. The City will maintain strong communications with bond rating agencies about the City’s financial condition and follow a policy of continuing financial disclosure.

8. The City will strive to improve the City’s credit rating.

9. The City will utilize inter-fund loans when possible to reduce the cost of financing capital improvements.

Capital Improvement Policies

1. The City will construct all capital improvements in accordance with an adopted capital improvement program.

2. The City will develop a five year plan for capital improvements to be updated at least biannually.

Future capital expenditures will be projected annually for a five-year period based on changes in the community population, real estate development or replacement of the infrastructure.

3. The City will coordinate preparation of the Capital Improvement Budget with preparation of the Operating Budget. Future operating costs associated with new capital improvements will be projected and included in Operating Budget forecasts.

4. The City will identify the estimated costs and potential funding sources for each proposed capital project before it is submitted to Council for approval.

5. The City will attempt to determine the least costly financing method for all new projects.

6. The estimated cost of Capital replacement for water enterprise funds will be updated at least every two years to ensure that rates and charges are covering the full cost of operating these programs.

BUDGETING
Overview
Budgeting is an integral part of managing any organization in that it is concerned with the translation of organizational goals and objectives into financial and human resource terms. A budget should be designed and prepared to direct the most efficient and prudent use of the organization's financial and human resources. A budget is a management commitment of a plan for present and future organizational activities that will ensure survival. It provides an opportunity to examine the composition and viability of the organization's programs and activities simultaneously in light of the available resources. The budget is a plan that establishes the spending authority for the City’s programs and projects during the twelve 269
54 months budget period. The City’s Annual Budget serves as the foundation for the City of Woodlake Financial Planning and Control.

Prior to June 30 of each year the City Administrator submits to the City Council a proposed operating budget for the Fiscal Year commencing the following July 1. The operating budget includes proposed expenditures and the means of financing them. Public meetings are conducted and prior to June 30, the budget is adopted by motion of the City Council.

The appropriated budget is prepared by Fund (e.g. General Fund), Department (e.g. Community Development) and Division (e.g. Planning). Operating budgets will be prepared to fund current year expenditures with current year revenue. However, surplus fund balances may be used to increase reserves, fund Capital Improvement Projects, or be carried forward to fund future year’s operating budgets when necessary to stabilize services and fund capital outlay.

The City will deliver services in the most cost-effective manner, including utilizing the services of volunteers in areas where it is economically viable.

Budgets will state the objectives of operating programs and identify the services and resources being provided to accomplish the specified objectives. Budgets will fully account for and apportion all costs, fees and General Fund transfers associated with the Enterprise Funds.

Departmental expenditures are limited to City Council appropriated expenditures in the following major categories:
 Personnel Services
 Operating Expenses
 Internal Services
 Capital Outlay
The City will periodically update replacement and maintenance financing plans and incorporate them into the Budget. Budgets are adopted annually and all annual appropriations lapse at fiscal year-end. 270
55 Preparation and Adoption
It is the policy of the City of Woodlake to prepare an annual budget using the accounting basis that is in conformance with generally accepted accounting principles. To prepare the organization budget, the Assistant Finance Director shall gather proposed budget information from all Department directors (and others with budgetary responsibilities). Budgets proposed and submitted by each department should be accompanied by a narrative explanation of the sources and uses of funds and explaining all material fluctuations in budgeted amounts from prior years. All requests for additional personnel shall include a narrative explaining the need for an increase in staff potential duties for the new employee and expected salary. All requests for capital shall include a narrative explaining the reason for the need of the respective item.

After appropriate revisions and a compilation of all department budgets a draft of the organization-wide budget is prepared by the Accountant, Assistant Finance Director, and City Administrator. The appropriated budget is prepared by:
• Fund (e.g. general fund)
• Function (e.g. Public Safety)
• Department (e.g. Police).
• Division (e.g. communication)
The draft of the organization-wide budget, individual departments’ budgets as well as the narratives (new capital and additional personnel) are presented to the City Administrator for discussion, revision, and initial approval. Each individual capital request is evaluated to determine whether the capital item is needed to clear a safety issue, a legal requirement or to improve customer service. All requests for additional staff are reviewed for viability based on the economic condition of the City.

At a public meeting, the City Administrator submits to the City Council a proposed operating budget for the fiscal year commencing the following July 1. The operating budget includes proposed expenditures and the means of financing them. The proposed budget is presented to City Council for discussion, revision, and adoption. Public meetings are conducted at Council Chambers to obtain citizen input. Prior to July 1, the budget is adopted by motion of the City Council.

It is the policy of the City of Woodlake to adopt a final budget prior to July 1 of the new fiscal year. The purpose of adopting a final budget at this time is to allow adequate time for the Finance Department to 271
56 input the budget into the accounting system and establish appropriate accounting and reporting procedures (including any necessary modifications to the chart of accounts) to ensure proper classification of activities and comparison of budget versus actual once the year begins.

If the budget cannot be adopted prior to July 1, Council will be asked to approve a Continuing Resolution with a pre-determined timeframe and instructions for City operations until an annual budget can be adopted.

Monitoring Performance
It is the policy of the City of Woodlake to monitor its financial performance by comparing and analyzing actual results with budgeted metrics. This function shall be performed periodically by the Assistant Finance Director or the City Administrator.

Budgetary Review
• Budget-to-actual comparisons are made on a monthly basis by the Finance Department. • Budget-to-actual comparisons are presented for City Council review quarterly and at mid-year. • Budget-to-actual comparisons are provided in the Comprehensive Annual Financial Report for each individual governmental fund, for which an appropriated annual budget has been adopted.

The City maintains an encumbrance accounting system of purchase orders and contracts as a means of accomplishing budgetary control. Purchase orders are reviewed to ensure that funds are available and that requests are properly authorized prior to being released to vendors.

Budget Modifications (transfers)
• Department Directors may request transfers of appropriations within their departmental budgets. • Transfers of appropriations between departments within the same fund require the authorization of the Assistant Finance Director and the City Administrator . • Transfers of appropriations between funds require City Council authorization • Any revision that increases the total appropriations of any fund must be approved by the City Council.
• Budget increases required to hire additional permanent personnel require City Council approval. 272
57 ANNUAL AUDIT
Role of the Independent Auditor
It is the policy of the City of Woodlake to arrange for an annual audit of the City’s financial statements to be conducted by an independent accounting firm. The independent accounting firm selected by the City through the procurement process and a Request for Proposals will be required to communicate directly with the City Administrator , City Council, and Finance Director upon the completion of their audit.

Audited financial statements, including the auditor's opinion thereon, will be submitted and presented to the City Council for their review and approval, after the financial statements have been reviewed and approved by the Finance Director.

Frequency to Review the Selection of the Auditor
The City of Woodlake shall review the selection of its independent auditor in the following circumstances:

1. Anytime there is dissatisfaction with the service of the current firm.

2. When a fresh perspective and new ideas are desired.

Selecting an Auditor
The selection of an accounting firm to conduct the annual audit is a task that should be taken very seriously. A written Request for Proposal (RFP) will be sent to prospective audit firms. The Assistant Finance Director will review the prospective audit proposals and make a recommendation to the City Administrator . The City Administrator will make a recommendation to the City Council for approval.

Preparation for the Annual Audit
The City of Woodlake shall be actively involved in planning for and assisting with the City’s independent accounting firm in order to ensure a smooth and timely audit of its financial statements. In that regard, the Finance Department shall aid the independent auditors in the following areas:
• Planning - The Assistant Finance Director is responsible for delegating the assignments and responsibilities to finance staff in preparation for the audit. Assignments shall be based on the list of requested schedules and information provided by the independent accounting firm. • Involvement - City staff will do as much work as possible in order to assist the auditors and, therefore, reduce the cost of the audit.
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58 • Interim Procedures - To facilitate the timely completion of the annual audit, the independent auditors may perform selected audit procedures prior to the City’s year-end. By performing significant portions of audit work as of an interim date, the work required subsequent to yearend is reduced. City staff will do as much as possible in order to provide requested schedules and documents and to otherwise assist the auditors during any interim audit fieldwork that is performed.

Throughout the audit process, it shall be the policy of the City of Woodlake to make every effort to provide schedules, documents and information requested by the auditors in a timely manner.

City Administrator, City Council and/or Assistant Finance Director/Audit Responsibilities The Audit responsibilities include, but shall not be limited to, the following:

1. Appointment of, and communication with, the City's independent auditors.

2. Review and approval of the annual, audited financial statements.

3. Discussion of internal control matters with the independent auditor.

4. Responding to any reported instances of fraud involving City of Woodlake or its employees.

5. Conducting an annual analysis of the City’s financial statements.

6. Making policy and other recommendations to the City Council regarding matters arising out of the audit.
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59 APPENDIX
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1 CITY OF WOODLAKE ADMINISTRATIVE
POLICIES: CREDIT CARD USE
SUBJECT:

Credit Card Use Policy and Procedures
PURPOSE:

This policy establishes the guidelines for the usage and limitations of City-issued credit cards. A credit card shall be issued to a limited number of employees for the purpose of making authorized emergency purchases, securing reservations and paying travel expenses when on official City business. Use of the City-issued credit card should only be for instances where a Purchase Order, Request for Payment or Expense Reimbursement cannot be utilized. Under no circumstance should the use of a city-issued credit card circumvent the City’s procurement process.

ISSURANCE OF CITY CREDIT CARDS:

The issuance of City credit cards are limited to:
 City Administrator and their designees
 Department Directors and their designees
Additional credit cards will not be issued unless otherwise approved by the City Administrator.

RESPONSIBILITIES:

Card Holder:
 Sign the Credit Cardholder Use Agreement (Exhibit A), acknowledging the credit limitations and an understanding of the policy and procedures.  Maintain all receipts and documentation as detailed in this policy.  Submit all detailed receipts to Accounts Payable in a timely manner (five business days upon receipt of receiving a copy of the statement) with signature and coded to an appropriate line.

City Administrator:
 The City Administrator, or designee, shall be responsible for authorizing the issuance of City credit card accounts, additions of new signature authority, increases in credit limit, and similar changes.
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2 Department Directors:
 Shall be responsible for approving the use of City-issued credit cards by their staff.

Finance Division:
 Administers the program, including:
o Processing the request for issuance
o Establishing the card with the financial institution
o Collecting the Credit Card Agreement (Exhibit A) from the Cardholder, and processing payment for monthly charges.
 Verifies the allowability, per this policy, IRS regulation and applicable laws, of all credit card transactions by Cardholders.

POLICY:

Authorization to use a city-issued credit card is restricted to City business only and may not be used for personal purchases, even if the intent is to reimburse the city at a later time. The credit card must not be used for purchases when the Cardholder has a personal interest in the merchant or knowledge that a purchase would create a conflict of interest. (Refer to the Hospitality, Gifts, Meals and Conflicts of Interest Policy for further details.) The city-issued credit card should not be used with vendors or locations where the city has an open Purchase Order (i.e. Staples, Smart and Final, Home Depot or Lowe’s).

The use of the city-issued credit card is restricted to the Cardholder only and will have the Cardholder’s name embossed onto the card. Authorization to use this card is exclusive to that specific individual and may not be delegated. Usage by anyone other than the Cardholder impacts the integrity of the City’s policies and internal controls while increasing the risk of exposure to fraud and other financial abuse.

The Finance Division issues City credit cards as approved by the City Administrator. Credit card limits should not exceed $10,000 for city staff and $50,000 for City Administrator. However, based on written justification by the Department Director, the City Administrator /Administrative Services (DCM/AS) may approve a credit limit increase. Additionally, daily and per transaction limits may be implemented at any time under the direction of the DCM/AS or the City Administrator.

As with any expenses, the Cardholder must ensure that sufficient funds are available in their department budget before making purchases on a city-issued credit card.

Use of the credit card is not intended to replace effective procurement planning which enables volume discounts; the credit card is a supplement to the procurement process. As with other procurement methods, the following conditions must be met when using a city-issued credit card:
 The credit card should be used whenever possible in lieu of petty cash for low-dollar purchases from point-of-sale vendors not otherwise covered under other procurement processes.
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3  Purchases must not be split to circumvent transaction limits or Procurement Policy.  Each single purchase may be comprised of multiple items but the total including tax and freight cannot exceed the per transaction limit.
 Every purchase using a City credit card must adhere to all provisions of the City’s Administrative Policies and Procedures.
 Fiscal responsibility, common sense and good judgement must always be exercised when using a City credit card.

Excluded Purchases
The card is not to be used for purchases of a personal nature. Any personal expenses incurred during travel that are not reimbursable must be charged to a personal credit card. If any personal charges are inadvertently charged to a City credit card, a check for those expenses must be included with the monthly credit card statement.

The City of Woodlake credit card program automatically excludes cash advances.

Additionally, the policy prohibits credit card purchases of:
 Rental or lease of land or buildings
 Purchase of telephone services
 Gaming or betting
 Purchase of securities or insurance
 Payments to political or religious organizations
 Tax payments
 Court costs, fines, bail or bond payments
 Gifts
 Professional services
 Alcohol
 Any other items not for authorized City use
The following items are considered restricted purchases:
 Communications equipment and services such as pagers, cell phones and handheld radios, except as purchased by the Assistant Finance Director or City Administrator.  The following IT equipment: printers, computers / laptops, software and network scanners except as purchased by the Assistant Finance Director or City Administrator.  Routine gasoline purchases. Gasoline must be obtained through the City fuel service when available and must never be purchased for personal vehicles.  Flowers can only be purchased by Human Resources or the City Administrator , no exceptions.  Food for employees within City facilities (e.g. food for meetings, training, etc.) must adhere to the parameters outlined in the Hospitality, Gifts, Meals and Conflicts of Interest Policy.
 Holiday decorations may only be purchased by the City Administrator, Public Works Director, or Community Services Director.
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4 PROCEDURE:

Prior to receiving a credit card, the Cardholder must sign the Credit Cardholder Use Agreement (Exhibit A). In signing this form, the Cardholder acknowledges:

1. Receipt of credit card

2. The card’s credit limit

3. An understanding of the rules/procedures of the City of Woodlake credit card program Upon receipt of the monthly credit card statement, the Cardholder must:

1. Review of the statement for accuracy

2. Attach a receipt/invoice for each transaction that clearly shows the item(s) purchased and their purpose
a. If unable to locate the receipt, a completed Lost Receipt Form (Exhibit B) which must be fully completed and approved by the City Administrator.

3. Indicate the General Ledger account code to be charged for each transaction

4. If the statement consists of more than one page, all pages must be initialed

5. Sign the statement and forward to Accounts Payable within five (5) working days of receipt.

If an item purchased has been returned, attach the credit voucher to the statement on which the credit appears. If an item purchased is returned after the statement cut-off date (refer to the statement for this date), the credit will appear on the following month’s statement. Submit the credit voucher on the statement in which the credit appears.

If an error or questionable item appears on the statement, the Cardholder is responsible for contacting the vendor within three (3) days after the date of the purchase or as soon as the error is discovered. Many errors can be resolved with a phone call to the vendor. If the error is not resolved the Cardholder must highlight the questioned item(s) on the statement and attach a memo explaining in detail the steps taken in attempting to resolve the error.

Regardless of the reason, the Cardholder must submit reconciled statements to Accounts Payable within five (5) business days of the receipt. If the Cardholder will be unavailable to review the statement within the five-day period, forward all paperwork to Accounts Payable, including receipts to process in the interim. Upon return, the Cardholder will be required to review and sign the statement.

Travel:

Per city policy, travel, training and conferences can be purchased using a City credit card.

However, specific regulations within the Travel and Hospitality, Gifts, Meals and Conflicts of Interest Policies must also be followed.

Lost or Stolen Cards:

If a credit card is lost or stolen, immediately notify the issuing bank by telephone. As soon as possible, notify the Finance Division to inform them of the date the card was lost or stolen and 279
5 the date it was reported to the bank. A new card will be requested and issued to the Cardholder upon receipt.

Fraud Response:

The bank’s Fraud Prevention Unit continually monitors accounts and transactions to prevent and halt fraud activity. If fraud activity is suspected, the bank may contact the Cardholder by telephone to verify transactions or provide notification about the use (or attempted use) of the credit card in a fraudulent manner.

A Cardholder is responsible for promptly responding to the bank’s Fraud Prevention Unit and carefully reviewing the monthly statement. If a fraudulent transaction is discovered, report it to the bank’s customer service center and the program administrator immediately. The bank will work to confirm the validity of the transaction(s) in question. An affidavit may be mailed to the Cardholder if the bank deems this necessary. The affidavit must be signed and returned to the bank with a copy retained by the Cardholder. If fraudulent activity is verified, the account will be closed and a new card will be issued.

In the event there has been fraudulent activity, the following information must be provided to the Finance Division in writing or by email:
 The account number on which the fraud has been detected  The date and dollar amount of the fraudulent transaction(s)  The date the Cardholder first contacted or was contacted by the bank regarding the fraud
 The name of the bank’s representative investigating the account Reconciling the Monthly Statement:
 Circle any unauthorized item(s) and write “fraud” next to the item(s)  Deduct the fraudulent charges from the total amount owed  Continue to process the statement as required
CHANGES TO CARDHOLDER INFORMATION:

Any changes that need to be made to a Cardholder’s account should be immediately reported to the Finance Division in writing or by email.

City credit cards must be surrendered upon separation from City employment.

VIOLATIONS OF POLICY:

Failure to adhere to this policy may result in the following:
 First failure – Verbal/written notification
 Second failure – Verbal/written notification and notification to the City Administrator .  Third failure – Written notification and notification to the City Administrator with possible suspension of credit card privileges.
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6  Fourth failure – Suspension of all card privileges. Restoration of card privileges requires approval of the City Administrator .

Please contact the Finance Division with any questions about the appropriate use of a City credit card.
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Exhibit B

CITY OF WOODLAKE
CREDIT CARDHOLDER USE AGREEMENT Exhibit A
Employee Name
Department
Credit Card Account Number Credit Card Limit
(To be completed by Finance) (To be completed by Finance) The above named employee (Cardholder) has been issued or provided access to a City credit card. The Cardholder has been provided with a copy of the City’s Credit Card Policy and hereby agrees to comply with all terms and conditions set forth therein, including but not limited to:

1. Official Use Only. City credit cards are for official City business use only. Charging personal expenses on the City credit card is a misuse of City funds.

2. Timely, Accurate and Supported Credit Card Charges. Credit card payments will be processed in a timely manner. Original supporting documentation (e.g. receipts, invoices) will be submitted for all charges incurred within 5 business days of the receipt of the monthly statement.

3. Disputed Charges. The Cardholder will immediately notify the credit card company and the credit card Finance Division of any disputed charges.

4. Lost or Stolen Cards. The Cardholder will immediately notify the credit card company and the credit card Finance Division of a lost or stolen credit card. Failure to do so will make the Cardholder responsible for any fraudulent use of the lost or stolen credit card.

5. Surrender Upon Request or Separation. The credit card will be surrendered upon retirement, termination or request of the City Administrator . Use of the credit card for any purpose after it is surrendered is prohibited.

City Administrator Date Cardholder Date
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8 Cardholder Name:

Department:

Department Head Name:

CITY OF WOODLAKE

LOST RECEIPT FORM
Explain Reason for Lost Receipt:

Explain Attempt to Obtain Duplicate from Merchant:

Description and Purpose of Item(s) Purchased or Charged: G/L Account #: Price:

Cardholder Signature: Date:

Department Head Signature: Date:
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1 SUBJECT:

Unclaimed Funds

CITY OF WOODLAKE ADMINISTRATIVE
POLICIES: UNCLAIMED FUNDS
PURPOSE:

To provide instructions for the proper disposition of and accounting for unclaimed funds. In accordance with the provisions of Sections 50050 through 50057 of the California Government Code, money that is not the property of the City of Woodlake that remains unclaimed for a period of three (3) years will become the property of the City forty-five (45) days after certain notice procedures are followed.

DEFINITION:

Unclaimed funds may include but are not limited to stale dated checks, trust funds, deposits held for various purposes by City departments and overpayments for City services.

PROCEDURE:

Prior to the end of each fiscal year, the Finance Department will prepare a listing of all outstanding City checks and other unclaimed funds according to the following criteria:
 Individual items less than $15, or any amount if the depositor’s name is unknown, which remain unclaimed for a period of at least one year.
 Individual items $15 or more which remain unclaimed for a period of three years or more.

Unclaimed Funds Less than $15
Any individual items of less than $15, or any amount if the depositor’s name is unknown, which remain unclaimed for a period of at least one year will become the property of the City of Woodlake. Uncashed checks will be cancelled and notice of cancellation will be sent to the City’s bank. The Assistant Director of Finance will authorize the transfer of these unclaimed funds to the fund of origin. If that information is not available, a resolution authorizing the transfer of these funds to the General Fund will be prepared for City Council approval.

Unclaimed Funds $15 or More
For any individual items of $15 or more which remain unclaimed for a period of at least three years, the City of Woodlake’s Finance Department will follow the procedures identified below:
 A notice will be published once a week for two consecutive weeks in a newspaper of general circulation stating the payee, the check number, the check’s date, the amount unclaimed, and the fund in which the money is held. The notice will also contain the specific date the money will become the property of the City (See Attachment B). This date shall not be less than 45 days nor more than 60 days after the first publication.
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2  Those funds which are not claimed by the date identified in the public notice will be placed in a special fund and will become the property of the City of Woodlake. Uncashed checks will be cancelled and notification sent to the City’s bank. A resolution authorizing the transfer of these unclaimed funds from the special fund to the General Fund will be prepared for City Council approval.

Claim for Unclaimed Funds
Upon or prior to publication, a party of interest may file a claim for the funds with the Assistant Director of Finance. The claim (see Attachment B) must contain the claimant’s name, address, telephone number, amount, tax identification number, basis for the claim, and must be submitted and accepted before the date identified in the notice as the date the funds become the property of the City of Woodlake. The Assistant Director of Finance may require additional information to help substantiate the claim and to establish the authority of the claimant to receive the funds.

The Assistant Director of Finance may release the unclaimed funds to the depositor, their heir(s), beneficiary, or duly appointed representative if claimed prior to the date the funds become the property of the City of Woodlake and satisfactory proof has been submitted.

The Assistant Director of Finance may reject the claim for unclaimed funds if, in the opinion of the Assistant Director of Finance, sufficient documentation of the validity of the claim has not been provided. Upon rejection of the depositor’s claim by the Assistant Director of Finance, the depositor may file a complaint seeking to recover all, or a designated part, of the funds in a court within Tulare County.

The Assistant Director of Finance shall be served with a copy of the complaint and summons, which must be served within thirty days of receiving notice that the claim was rejected. The Assistant Director of Finance will withhold the release of the portion of the unclaimed funds for which court action has been filed until a decision is rendered by the court.

Attachments:

A – Sample Affidavit
B – Sample Notice to be published in newspaper
C – Sample Unclaimed Rejection of Claim Form
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3 Attachment A
City of Woodlake
Affidavit of Unclaimed Monies
I, , hereby declare that I am the am the depositor of the unclaimed money, their heir, beneficiary, or duly appointed representative of check number , issued by the City of Woodlake, in the amount of $ (“unclaimed monies”), dated and the name of the Payee shown is
.

Indicate below what happened to the original check– mark on the box and explain. ( ) The above check was not received.
( ) The above check was destroyed by .
( ) The above check was lost by me on .
( ) Other .
( ) The above check is attached. The check is now void because it was not cashed within six months and became stale dated.
( ) The above Check as not received, deposited, or cashed, however there are no outstanding payments due to me from the City of Woodlake.

I have an interest in the unclaimed monies, am entitled to the full amount thereof, request that a replacement check be issued to me, and agree that if the above warrant is received I will promptly return it to the City of Woodlake Finance Department.

I CERTIFY UNDER PENALTY OF PERJURY UNDER THE LAWS OF THE STATE OF CALIFORNIA THAT THE FOREGOING IS TRUE AND CORRECT.

EXECUTED AT , on
(City & State) (Date)
Signature Phone Number
Print Name Address City State Zip
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4 Attachment B
Sample Notice to be Published in Local Newspaper
Notice is hereby given that the City of Woodlake is holding funds for the following person(s). If said funds are not claimed by mm, dd, yyyy, these funds will become the property of the City of Woodlake in accordance with California Government Code Sections 50050 – 50057. These funds may be released to the depositor, their heir, beneficiary, or duly appointed representative provided a claim form has been completed with the necessary information.

The Affidavit of Unclaimed Money Claim form is available at the City of Woodlake , 350 N. Valencia Blvd Woodlake, CA 93286, on the City’s website (http://www.cityofWoodlake.org), or by calling the City of Woodlake at 559-564- 8055. Required claim information includes name, address, phone number, tax identification number, amount of claim, and grounds on which claim is founded. Once a claim is submitted, the Director of Finance will determine what, if any, additional information is necessary.

Person with funds on deposit for 3 years:

VENDOR NAME CHECK DATE CHECK NUMBER AMOUNT FUND
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5 Attachment C
Sample Unclaimed Funds Claim Rejection Form
City of Woodlake
Unclaimed Funds Claim Rejection Form
The City of Woodlake has rejected the unclaimed funds claim of:

Vendor or Individual Name:

Taxpayer I.D or Social Security Number:

Address:

Original Check Date:

Original Check Amount:

The grounds on which this claim has been rejected are:

Under California Government Code Section 50052, you have the right to file a verified complaint seeking to recover all, or a designated part, of the money in a court of competent jurisdiction within Tulare County. A copy of the complaint and the summons issued thereon must be served within thirty (30) days of receiving this notice of rejection. Upon being served, the Director of Finance will withhold the disputed amount from being released until a decision is rendered by the Court. xxxxxx, Director of Finance Date
Reference: Govt. Code Sections 50050-50057
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CITY OF WOODLAKE ADMINISTRATIVE
POLICIES: CAPITAL ASSETS

CAPITAL ASSETS POLICY
Definitions:

Capital Assets: Major assets that are used in operations and have initial useful lives extending beyond a single reporting period. Capital assets with an original unit cost of greater than or equal to the City’s capitalization threshold of $5,000, including ancillary costs, and with a useful life of five years or more will be capitalized for financial accounting purposes. Examples include, among other things, land, land improvements, buildings, building improvements, furniture and fixtures, vehicles, construction in-progress machinery, equipment, infrastructure, and all other tangible or intangible assets.

Infrastructure Assets: Long-lived capital assets that normally are stationary in nature and normally can be preserved to a significantly greater number of years than most capital assets. They include, among other things, roads, bridges, water and sewer systems, drainage systems, and electrical and gas lines.

Controlled Assets: Assets with an original unit cost less than $10,000 (including ancillary cost) and a useful life of five years or more. Controlled assets will not be monitored in the City’s Capital Asset records.

Examples of controlled assets include personal computers, facsimile machines, small photocopiers, printers, cellular phones, other non-public safety telecommunication equipment, cabinets, tables, etc.

These assets are not capitalized in the General Ledger nor are they depreciated. However, a copy of inventory control records is to be provided to the Finance Department on an annual basis. This allows the City to control these assets through audits without affecting the City’s financial status. Also, this information can be used to determine the proper level of insurance and assist the City in providing proof of loss in an insurance claim.

Depreciation: A methodology that amortizes the cost of the asset over its useful life using an acceptable basis.

Useful Life: The period of time the asset will be of service to the City.

Salvage Value: The subsequent value of the asset at the end of its useful life.

Historical Cost: The value placed on the asset at the time of acquisition, including ancillary costs (value of trade-ins, shipping costs, installation costs, etc.)
Acquisition Date: The date the City took ownership of the asset.

Capitalization Threshold: The measure of value placed on an individual asset to determine its qualification for capitalization or expense in the financial records, and includes all costs to put the asset in service (shipping, installation costs, etc.,).
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Fair Market Value: The estimated value of the asset for which it would be exchanged between a willing buyer and seller when neither is forced into the exchange. In addition, both parties should have knowledge of all facts and consider it an equitable exchange. This is generally used in place of historical cost in a donated asset situation.

Insurable Value: The value placed on the asset that would best represent the replacement cost of the asset as determined by a qualified appraisal firm. If monetary value cannot be placed on items, such as irreplaceable documents, there is no insurable value. Insurable values of the buildings do not include the value of land.

General:

The primary purpose of a Capital Asset accounting system is to maintain physical accountability over the assets owned by the City. The accounting system should provide a record of the capital assets obtained over the years that are still in service and identify the funding source for the purchase and/or construction of those assets. The capital assets of the City are those owned by the City that meet the above definition.

The City has established a unit cost threshold of $10,000 (except Land which is $1) and a useful life of at least five years for all capital assets. Assets with a unit cost below this level will be expensed. Donated assets and grants-in-kind will be recorded at fair market value.

To maintain accurate capital asset records, information must be centralized in the Finance Department.

The Finance Department is responsible for maintaining all of the asset information.

The City adheres to GAAP and the pronouncements of the GASB. Any subsequent changes to either will be incorporated into this policy upon the recommendation from the Finance Department.

Accounting for Capital Assets in Proprietary Funds
Capital assets acquired for use in proprietary fund operations are considered “fund assets” and should be accounted for within the appropriate fund. Depreciation of capital assets accounted for in a proprietary fund shall be recorded in the accounts of that fund.

Accounting for Capital Assets in Governmental Funds
Capital assets, other than those accounted for in Proprietary Funds shall be reported in the General Fixed Assets Account Group (GFAAG). The GFAAG is not a fund but simply a list of the City’s general fixed assets.

Depreciation of general fixed assets shall be calculated and accumulated depreciation maintained in the GFAAG for disposition and cost accounting purposes.

Reporting requirements for capital assets in Comprehensive Annual Financial Report (CAFR)  Capital assets are included in the Statement of Net Assets.  Depreciation expense is included in the Statement of Activities.  Note disclosure of changes in the general capital assets. This statement would show the beginning balance for each class of assets, total additions for the year by class, total dispositions for the year by class, total transfers for the year by class, and the ending balance for each class of assets in tabular form.
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Policy:

Capital Assets are to be capitalized and depreciated only if they have an estimated useful life of at least five years following the date of acquisition, have a historical cost of at least $10,000, including ancillary cost, (except Land which is $1) per individual unit, are tagged (where applicable) and inventoried, and meet the above definitions and the following criteria:

Assets that use historical costs for capitalization
Land:

The purchase price and cost of preparing land for its intended use. Examples of ancillary costs include search costs, attorney’s fees, liens assumed, taxes assumed, grading costs, and land improvements with an indefinite life.

Improvements other than Buildings:

Permanent (i.e., non-detachable) improvements that add value to land (e.g. fences, retaining walls, easements, road access). This account also is used for leasehold improvements.

Buildings (including building improvements, additions or renovations):

The purchase price, contract price, or job order costs, and any other expenditure necessary to put a building or structure into its intended state of operation. Additional expenditures may include professional fees, costs of fixed fixtures (non-detachable) to the floor, ceilings and walls, insurance premiums, and related costs incurred during the period of construction.

Furniture, Fixtures, and Equipment:

The total purchase price plus any ancillary payments required to place the asset in its intended state of operation.

Computer Equipment and software:

The total purchase price plus any ancillary payments required to place the asset in its intended state of operation. Systems (i.e. Servers) constructed that in the aggregate exceed the capitalization threshold will not be capitalized. Any piece of a system that exceeds the capitalization threshold will be individually capitalized.

Vehicles:

The total purchase price plus any ancillary payments required to place the asset in its intended state of operation.

Infrastructure:

The purchase price, contract price, or project costs, and any other expenditure necessary to put the asset into its intended state of operation. Additional expenditures may include professional fees, damage claims, insurance premiums, and related costs incurred during the period of construction. Examples include roads, gutters, bridges, traffic signals, water and sewer systems, drainage systems, monuments, electric and gas lines.
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Construction in Progress:

The total amount expended to date on uncompleted buildings, pipelines, or other capital project under construction. Interest costs are capitalized starting with the first expenditure related to the asset, and capitalization continues until the asset is substantially completed and ready for its intended use. When the project is completed, the cumulative costs are then transferred to the appropriate capital asset accounts.

Assets that use other valuation method for capitalization Donated Assets:

Donated Assets or any other asset acquired in any way other than through normal purchasing also shall be recorded and tagged. This also holds true for assets purchased with grant monies. The operating department that becomes the beneficiary of any such asset shall notify the Finance Department. Donated assets shall be reported at their estimated fair value at the date of acquisition.

Repair and Maintenance:

If costs are incurred to keep an asset in its normal operating condition and the life of the asset is not extended the costs are expensed (e.g. - cleaning, replacement of small parts, minor painting, lubrication).

Improvements, additions or renovations are capitalized if the historical cost of the asset, including the improvement, addition or renovation is $10,000 or more and extends the life of the asset.

If the expenditure is a replacement, a retirement must be made to the items being replaced. This includes both a reduction in historical cost and accumulated depreciation.

Useful Life of the various categories of assets includes:

Land N/A
Land Improvements 25 – 30 years
Buildings (Including improvements, additions, and renovations) 30 – 45 years Utilities, Sewer and Water 25 – 30 years
Computer equipment 5 – 10 years
Machinery & equipment 5 – 25 years
Office furniture 5 – 20 years
Vehicles/Trucks 5 – 7 years
Depreciation Method
The City will utilize the straight-line method for depreciation. Equal periodic depreciation charges are therefore recognized over the life of the capital asset.

Annual Depreciation = Cost less Salvage Value / Number of Estimated Life 292
Tagging of Assets
All capital assets that are purchased with Federal grant funding will be tagged and labeled with the name of the grant used for the purchase.

Land, land improvements and buildings will use the legal address for identification in the City records.

Vehicles will use their VIN for identification purposes. Equipment (where applicable) will use the serial number for identification.

Disposition and Transfer of Assets
Property shall not be transferred, turned-in or disposed of without prior approval of the City Administrator or designee. For property valued more than $10,000 (except vehicles) will require Council approval.

The actual transfer/removal or destruction of property should be witnessed by two City employees from other departments, particularly from Finance. The operating department should also follow the capital assets disposal/ transfer guidelines as follows:

All Capital Assets will be disposed of as follows:
 Grant funded acquisitions shall be reviewed by the Finance Department or designee prior to disposition.
 Land and buildings will be sold to the highest bidder in a competitive environment after the proposed sale is advertised in a newspaper of general circulation.  Furniture and fixtures, machinery and equipment, and vehicles will be sold to the highest bidder at public auction. Trade in values will be considered, and encouraged, when in the best interest of the City as determined by the operating department.
o Note: Salvage values received for assets sold will be receipted into the City’s General Fund. Exceptions are limited to assets that were acquired with Enterprise Fund, Internal Services funds and assets that were seized or forfeited through law enforcement.  Computer Equipment (including copiers and fax machines) is to be sold to the highest bidder at public auction. Trade in values will be considered, and encouraged, when in the best interest of the City as determined by the IT Department.
o Note: Salvage values received for assets sold will be receipted into the Internal Services Fund revenues. Exceptions are limited to assets that were seized or forfeited through the law enforcement.
o Note: Any capitalized or not capitalized asset will be returned to the Finance Department for disposition, unless used as a trade-in. Assets will be evaluated by the Finance Department for their likeliness of sale and either placed in the auction or destroyed.

Disposal of Surplus Supplies and Equipment
Each department shall submit a request to the City Administrator or designee when the department seeks to have any City property under its jurisdiction declared to be surplus¹. The Assistant Finance Director or designee evaluates the surplus property for possible use in another area and will inform other departments of the availability of the property or determine that there is no use for the property. 293
The Finance Director, or designee, will determine if any surplus property was purchased through grant funds, and whether such items can be surplussed under the provisions of the grant.

The following chart will be used for the disposal of surplus property:

Value of the surplus property is $10,000 or
less (except vehicles)
Value of the surplus property is more than
$10,000 (except vehicles)
Exchange
or Trade-In
A department, with approval of the City
Administrator , is authorized to exchange
surplus property for other property of at
least equal value, or to trade it in as part
of the consideration to be paid for other
property.

The City Administrator or designee is
authorized, upon City Council approval, to
exchange surplus property for other
property of at least equal value, or to trade
it in as part of the consideration to be
paid for other
property.

Sale A department, with approval from the
Finance Director, will determine the best
method for the sale of surplus property,
with City Administrator final approval.

The City Administrator or designee,
with approval from the City
Council, will
determine the best method for the sale of
surplus property.

Discard A department, with approval from the
Finance Director, is authorized to dispose
of surplus property after final approval by
the City Administrator .

The City Administrator or designee, with
approval from the City Council, is authorized
to dispose of surplus property.

Donate A department, with approval from the City
Administrator , is authorized to donate
surplus property to any Woodlake civic,
community, or non-profit agency, or any
agency funded through Woodlake’s
Community Development Block Grant
(CDBG) program. (Other groups
require City
Council approval.)
The City Administrator or designee, with
approval from the City Council, is authorized
to donate surplus property to any civic,
community, or non-profit agency.

Vehicles The City Administrator or designee is authorized to exchange or trade-in; sell, discard; or donate to any Woodlake civic, community or non-profit agency, or donate to any agency funded through Woodlake’s Community Development Block Grant program any vehicle
which is deemed surplus. (Donations to other groups require City Council approval.) ¹For purposes of this Policy, “City property” does not include items seized by the Police Department. The disposal of such Police Department items shall be governed by a Police Department administrative policy.

Notwithstanding the above chart, the City Administrator or his/her designee is authorized to routinely dispose of the following: (1) furniture than cannot be used by a City department, or used by and picked up by a Woodlake nonprofit organization; (2) scrap products made of brass and copper which will be disposed on a bid or quotation basis; (3) scrap products made primarily of iron, plastic or other materials of no value which will be disposed on a continuous basis; and (4) items that had an original value of less than two hundred dollars ($200) or a current value of less than fifty dollars ($50).

Costs of disposal will be considered in determining the best method of disposal of surplus property.

Whenever possible and advantageous to the City, surplus property will be sold at public sale or auction.

When in the opinion of the Finance Director or designee a better return may be received through direct 294
contact with manufacturers, resellers, or users of specialty item(s), then that method of sale will be utilized.

Sale proceeds less direct costs from any sale shall be returned to the specific fund from which the surplus property was originally purchased.

Donation means the transfer of ownership of property for no consideration or for a value less than the reasonable fair market value of the property.

The surplus disposal to City employees will be only through a competitive process open to the public.

Employees who have been responsible for declaring any item surplus may not bid on that item. These provisions do not apply to surplus property that is to be discarded.

No warranty of surplus property is provided by the City and is disposed of “as is” without warranty, express or implied, as to condition or usability.

The City’s intention is to award and transfer surplus property to the highest bidder. If a mistake is made, an attempt to correct it will also be made; however, the City offers no guarantees and accepts no liabilities for completion of sale(s) other than to return any applicable funds received.

A written record of the disposal of all surplus property will be maintained by the Finance Department for five (5) years.

Custody and Accountability:

Each of the operating departments has the authority, accountability, and responsibility for the property issued to, or purchased by, their respective departments.

Each of the departments and divisions must designate a steward (“Property Steward”) for each piece of property in their custody. The person to whom the assets have been assigned for safekeeping will be the contact person for each property within the department. This person will become the focal point for questions regarding availability, condition and usage of the asset, as well as the contact during the physical inventory process.

A Property Steward shall be designated for each piece of property to ensure that property is acquired, maintained, used and disposed of in the City’s best interests. It is the Property Stewards’ responsibility to record the receipt of the asset, to examine the asset to make sure that no damage was incurred during shipment and to make sure that the asset was received in working order.

The Property Steward must ensure that departmental fixed assets are kept up to date in the inventory records and notify the Finance Department of any corrections which need to be made.

Periodic Review:

The Finance Department shall review this policy and make recommendations for change, as needed. 295

CITY OF WOODLAKE

STATEMENT OF INVESTMENT POLICY
PURPOSE:

This statement is intended to provide guidelines for the prudent investment of the City’s temporary idle cash and outline the policies for maximizing the efficiency of the City’s cash management system.

SCOPE:

It is intended that this policy cover all funds and investment activities under the direct authority of the City of Woodlake.

OBJECTIVES:

1. Safety: It is the primary duty and responsibility of the Finance Director to protect, preserve and maintain cash and investments placed in their trust on behalf of the citizens of the community.

2. Liquidity: An adequate percentage of the portfolio should be maintained with short-term maturities that can be converted to cash, if necessary to meet disbursement requirements.

3. Yield: Yield should become a consideration only after the basic requirements of safety and liquidity have been met.

INVESTMENT AUTHORITY:

The City Finance Director is responsible for conducting the City’s investment transactions in accordance with California Government Code Sections 53600, 53601 and 53635. The City Finance Director may delegate this authority to the Assistant Finance Director.

ETHICS AND CONFLICT OF INTEREST:

Employees involved in the investment of City funds, shall refrain from personal business activity that could conflict with proper execution of the investment program, or which could impair, or appear to impair, their ability to make impartial business decisions.

AUTHORIZED INVESTMENTS:

The City is governed by Sections 53600 et.seq. of the California Government Code. Within the context of these limitations, the following investments are authorized:
- Certificates of Deposit
- Bankers’ Acceptances
- Local Investment Agency Fund of the Stat of California (LAIF) - Passbook Savings Accounts, Demand Deposits, and Money Market Accounts - United States Treasury Securities and securities for which the full faith and credit of the United States, or an agency of the United States is pledged
INTERNAL CONTROL:

The City Finance Director shall provide for interim and annual review by an external and independent auditor. This review will provide internal control by assuring compliance with the City’s investment policies and procedures. Internal controls shall be designated to prevent losses of public funds arising from fraud, employee error, misrepresentation of third parties, or imprudent actions by employees and officers of the City of Woodlake.

REPORTING:

The City Finance Director shall prepare and present a monthly report on investments to the City Council. The report shall show: type of investment, institution, date of maturity, amount of deposit, and interest rate.

INVESTMENT POLICY REVIEW:

The City’s investment policy shall be reviewed on an annual basis and any modification thereto shall be approved by resolution of the City Council.
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