Woodlake City Council
January 12, 2026

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: January 12, 2026 (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-D) A. Action: Approval of Minutes of the regular meeting held on December 22, 2025 (Pages 1-5)
B. Action: Approval of Warrants (Pages 6-25)
C. Action: Adoption of Resolution: Accept the Council Attendance Record for the Months of October 1, 2025 to December 31, 2025 (Pages 26-28) D. Action: Adoption of Resolution: Requesting the Use of State Route 245 and/or State Route 216 for Community Events (Pages 29-30)
V. ACTION/DISCUSSION ITEM
A. Action: Adoption of Resolution: Receive Public Comments, Waive 1st Reading, and Set 2nd Reading Date of Ordinances Amending Chapter 3.18 and Chapter 5.48 of the Woodlake Municipal Code – PUBLIC HEARING (Pages 31-72) B. Action: Adoption of Resolution: Receive Public Comments, Waive, 1st Reading, and Set 2nd Reading Date of Ordinance Amending Chapter 15.04010 Adoption of Building Codes of the Woodlake Municipal Code – PUBLIC HEARING (Pages 73-78)
C. Action: Adoption of Resolution: Approve the Purchase and Sale Agreement with Self-Help Enterprises for the Acquisitions of Lakeview Estates to Support the Development of Affordable Housing and Authorize the City Administrator to Execute all Necessary Documents (Pages 79-105)
D. Action: Adoption of Resolution: Approval of the City of Woodlake’s Audited Basic Financial Statements for the Year Ended June 30, 2025 (Pages 106-185) 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, January 26, 2026, 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 December 22, 2025
PRESENT: Mendoza, Valero, Martinez & Wallace
VIA ZOOM:

PRESENT: Zamora, Lara, Llamas & Zacarias
ABSENT: Ortiz

FLAG SALUTE
PUBLIC COMMENT:

IV. CONSENT CALENDAR –ACTION AND INFORMATION ITEMS
Request Approval of the Consent Calendar Action Items (IV A-B) A. Action: Approval of Minutes of the regular meeting held on December 8, 2025 B. Action: Approval of Warrants

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

V. ACTION/DISCUSSION ITEMS
A. Action: Adoption of Resolution: Public Hearing to Discuss Submittal of a 2025 Community Development Block Grant Application
Community Development Director reported the following: CDBG Program regulations require that the City of Woodlake (City) conduct a public hearing on all CDBG-related matters to provide for and encourage citizen participation, particularly by low-and-moderate income persons who reside in areas in which CDBG funds are used. Therefore, when the public hearing is opened, the public will be invited to comment on the City’s proposed submittal of a 2025 CDBG Grant application and to make their comments known on the proposed activities.

A public notice was published in the December 10th 2025, issue of the Foothill Sun-Gazette notifying the public of this public hearing.

On September 30, 2025, HCD released a NOFA announcing the availability of CDBG Program funds of approximately $27 million from the 2025 NOFA. On December 15, 2025 a revised NOFA was released with an amended timeline.

Eligible activities predominantly benefit low- and moderate-income Californians and include: Housing Assistance Programs (Single-Family Homeownership Assistance, and Single-Family Housing Rehabilitation); Public Facility and Public Improvements projects (including Public Improvements in Support of New Housing Construction); Public Service programs, Planning Studies, Economic Development Business Assistance and Microenterprise activities. Under the 2025 NOFA, the City will submit an application requesting $3,000,000 for Public Improvements and an application requesting $600,000 for Housing Programs (Homebuyer Assistance and Owner-Occupied Rehabilitation).

The City proposes to apply for CDBG funds to complete the Kaweah Street storm drain improvements and provide support for Homeownership Assistance and Housing Rehabilitation. Citizens are encouraged to ask questions and/or comment on the proposed activities/application or on any aspect of the CDBG Program. Citizens are also invited to submit written comments to the City or to review information on the City’s CDBG 1 Program at City Hall, 350 N. Valencia Blvd., Woodlake, CA 93286. Write or contact Emmanuel Llamas, at the same address.

PUBLIC COMMENT OPENED 6:35 pm: CDD Llamas stated a
question was submitted VIA a zoom attendee
Josh Diaz, 556 W. Kaweah
Woodlake, CA 93286
Mr. Diaz asked, “Is the proposed 42” storm drain pipe to be added underground on Kaweah Street sufficient to prevent future floods” PUBLIC COMMENT CLOSED:6:36 pm
City Administrator Lara stated in response to Mr. Diaz’s question, the storm drain pipe can sustain water flow from within the city limits of Woodlake. It is not meant to sustain water flow from the county.

ON A MOTION BY MARTINEZ , SECOND BY WALLACE IT WAS
VOTED TO ADOPT THE RESOLUTION AND SUBMIT THE 2025
CDBG GRANT APPLICATION. APPROVED UNANIMOUSLY BY
ROLL CALL VOTE.

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

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

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

The maker of the note Efrain Yanez requested to modify the current Note Modification Agreement and Allonge through the attached Third Note Modification Agreement and Allonge. The maturity date on loan would be extended to January 1, 2027, for all unpaid principal and accrued interest. The developer would pay the City 1/25th of the note plus accrued interest each time that a lot was sold. The remainder of the note and interest for any unsold lots would be due and payable January 1, 2027. As of this date the developer has closed seven homes at the development and has reimbursed the City for those lots. The current balance of the note is $324,000.00 plus interest.

ON A MOTION BY MARTINEZ SECOND BY WALLACE IT WAS VOTED

TO ADOPT THE RESOLUTION AND APPROVE THE THIRD NOTE

MODIFICATION AGREEMENT AND ALLONGE FOR KAWEAH VIEW
SUBDIVISION. APPROVED UNANIMOUSLY BY ROLL CALL VOTE.

C. Action: Adoption of Resolution: Approval of the City of Woodlake’s Fee Schedule Effective January 1, 2026
City Administrator Lara reported the following: City of Woodlake currently collects fees for services provided to the public, such as: administration, utilities, planning, building, development, airport and police. Some of the fees are out of date, and do not provide sufficient revenues for the City to recover the cost of providing services to the public. The fee schedule is reviewed annually to assure 2 that appropriate revenues are being collected to cover the expenditures associated with services provided to the public.

The purpose of developing a uniform fee schedule is to provide the public with a better understanding of the current fee structure and to update those fees that are not providing enough revenues for services delivered by the City of Woodlake.

The goal of developing an updated fee schedule is not to create a profit for the City, but to ensure that the City is covering its expenditures for services provided.

Please note that not all fees on the attached City of Woodlake Fee Schedule are being amended. The only fees being amended are those for services provided.

Summary of Changes:

Update Refuse fees to reflect previous Council actions.

Update Police Service Fees.

Update Community Center Fees.

ON A MOTION BY MARTINEZ , SECOND BY WALLACE IT WAS

VOTED TO ADOPT THE RESOLUTION AND APPROVE THE CITY
OF WOODLAKE’S FEE SCHEDULE EFFECTIVE JANUARY 1, 2026.

APPROVED UNANIMOUSLY BY ROLL CALL VOTE.

D. Action: Adoption of Resolution: Approve the Updated Cannabis Business Tax Apportionment for Cannabis Distribution
City Administrator Lara reported the following: The City of Woodlake Fee Schedule as approved by the Woodlake City Council currently charges commercial cannabis distributors a 1% tax on gross receipts. Currently the City has one commercial distribution business in the City. The business is Nabis which is in the City of Woodlake’s Industrial Park and became operational in January of 2023. Per the attached letter (Attachment No. 2) from Nabis, they are currently requesting that the City revisit its current cannabis business tax apportionment that was previously negotiated with Nabis when they first became operational in the City of Woodlake.

The original cannabis business tax apportionment that was negotiated with Nabis was based on their apportionments with other cities and the City of Woodlake’s investment into its Industrial Park for businesses such as Nabis. The City’s goal was to implement a rate that allowed the City to be competitive while recovering its investments in the Industrial Park. The City collected $56,364 in 2023, $87,045 in 2024 and $80,025 to date from Nabis for 2025 in commercial cannabis distribution taxes.

Currently Nabis operates in two other cities in the State. Below are the current tax rates that Nabis is charged by the three California cities that they operate in.

Current Tax Rates:

City of Woodlake 1%
City of Los Angeles 2%
City of Oakland 0.12% to 4%
City staff requested from Nabis the cannabis tax amounts that it had paid to other cities in the State for cannabis taxes related to cannabis distribution. Below are the current amounts that have been paid to the three cities that Nabis operates in.

Also below is the proposed amount the City of Woodlake would receive from Nabis if its proposed tax apportionment was approved.

Current Tax Payments in 2025 by Jurisdiction:

City of Woodlake $80,025
City of Los Angeles $37,060
City of Oakland $34,702
City of Woodlake Proposed $26,821
The City always understood that the Nabis facility in the City of Woodlake would serve different logistical purposes than other sites operated by Nabis. The Woodlake facility is a centralized location to the rest of the State that allows for 3 statewide distribution. The City has a good working relationship with Nabis and appreciates its contributions to the Industrial Park with its addition of employment opportunities. Nabis currently employs 173 people at their Woodlake facility and 22 of them are from Woodlake.

AFTER COUNCIL DISCUSSION, IT WAS DECIDED TO NOT TAKE

ACTION AND RETURN TO AGENDA AT NEXT SCHEDULED COUNCIL
MEETING.

VI. OTHER BUSINESS
A. Information: Items from Staff
City Engineer Mello – Reported the contracts for the Woodlake Civic Center have been signed and delivered.

City Clerk Zacarias – Wished everyone a Merry Christmas and a Safe New Year Community Development Director Llamas – Reported a CUP was approved by Planning Commission for a new cannabis business, Clear Path City Attorney Zamora – Wished everyone a Merry Christmas City Administrator Lara – Reported the Clean Cal Project is moving along and a ribbon cutting ceremony may be scheduled in the spring
Chief Marquez – Reported vandalism had occurred at the Clean Cal Project work site, no arrests have been made. There was also an incident with a reported porch pirate, an arrest was made and there may be more suspects.

Student Representative Kaura – Reported she had attended the Wreaths Across America event at the Woodlake Cemetery and stated it was a great event B. information from Council
Councilmember Martinez – Wished everyone a Merry Christmas Councilmember Wallace – Reported Lady Lions has had the pleasure of viewing the decorated houses in town. They awarded gift certificates to the top 3 winners.

Mayor Mendoza – Reported he had attended the annuary MidValley luncheon with Councilmember Martinez and staff members Ornelas and Llamas. The City of Woodlake was recognized for Environmental Stewardship and Being a Sustainable City.

VII. CLOSED SESSION

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

Exemptions and details in Government Code§ 54957.5 (a) shall apply.” 4 VIII. ADJOURN
The next scheduled City Council meeting will be held on Monday, January 12, 2026, 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 7:02 pm
Submitted by,
Irene Zacarias
City Clerk
5 City of Woodlake
Summary of Disbursments and Payroll
City Council Meeting January L2,2026
S91,793.s9
59,877.27

DISBURSMENTS / WARRANTS
PAYROtt
CiIv L2/26/202s
Fke L2/26/2025
!2/18/2025
t2/24/202s
!2130/2025
WIRES
5s6,82L.26
s125,286.r.s
$ss,3s8.78

PAYROLT TAX WIRE
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.

CITY
FI RE
Gross Pavroll s101,670.85
Total Disbursments 5237,456.19
S 16,241.09
S 3,728.00
City Administrator, ra
Ayes:

Noes:

Absent:

Abstain:

Passed and adopted at a regular meeting of ihe City Council of the City of Woodlake on the 12th day ofJanuary 2026
by the following vote:

Mayor, Rudy Mendoza
TotalWire Amount Sent Out
Amount to be
City Clerk, lrene Zacarias
6 TROLL. . . . . . . .S C-BIWEEKLY
]AP BY DEPT CHECKS/STUBS/MANUAL/CANC'D
RUN-L2/30/2025 13.r'7.L9 PAGE 5
PR3l-1R-V14.24 Paymate
pERroD 2 DATTNG L2/07 /202s-12/ZO/ZOZS CHECK DATE 1-2/26/2025 ?LOYER
)DE
FUND
CODE
HOME
TOTALS
WORKED
TOTALS
WORKED

DTR DEP

GRAND TOTALS

NEGOTIABLE CHECKS

0.00 0.00

0.00 0.00

OTHER CHECKS
0 - 00

0.00 0.00
9L,'793.59
*EMPLOYEE CHECKS
*VENDOR CHECKS
*BA}TK CHECKS
**TOTAL NEGOT]ABLE CHECKS
*MANUAL CHECKS
*CANCELLED CHECKS
*OTHER CHECKS ***TOTAL NEG, NON-NEG, OTHER CHECKS
TOTAL SEQ 1 FEMALES

COTINTS
0 0
0 0
0 0
0 0
0 36
0 0.00 ***GRAtdD TOTAL

NON-NEGOTIABLE CHECKS
9L,7 93 .59 *DIRECT DEPOSIT STUBS
O. OO *VENDOR DIR DEP STUBS
9L,793. 59 **TOTAL NON-NEGOTTABLE CHECKS

NEGOTTABLE CHECKS/NON-NEGOTTABLE CHECKS
O. OO ',EMPLOYEE CHECKS
O. OO *VENDOR CHECKS
O. OO ,.BANK CHECKS
9L,'7 93 .59 *DTRECT DEPOSTT STUBS
O. OO *VENDOR DIR DEP STUBS
9L,'7 93.59 * **TOTAL NEGOTIABLE & NON-NEGOT 36
35 0
36 0
8 7
rRoLL. . . .
lCK FORM.

CHECK
NUMBER
1,44328
L44329
]-44330
r4433r
L44332
L44333
L44334
r44335
144335
L44337
]-44338
]-44339
L44340
L4434r
144342
L44343
144344
]-44345
]-44346
L44347
L44348
]-44349
144350
L4435L
. . .s c-BrwEEKLy RUN-tz/20/2025 13 .L7 .r9 PAGE I
STUB CHECK REGISTER PR31IR-VI4.24 Paymate
pERroD 2 DATTNG 1,2/Ot /ZOZ5-L2/20/2025 CHECK DATE tZ/26/2025 DIRECT DEPOS]T IS TURNED ON

CHECK EMPLOYEE/BANK/VENDOR CHECK
AMOI]NT NAME CODE SEQ
2,832.42 233 1 STUB ONLY
5,649.07 208 1 STUB ONLY
3,559. BO 565 1 STUB ONLY
2,936.1-6 270 1 STUB ONLY
L,524.89 206 1 STUB ONLY
3,191.85 234 1 STUB ONLY
3,570.42 225 1 STUB ONLY
2,835.98 207 1 STUB ONLY
1,,697 .49 L'73 1- STUB ONLY
1,495.53 229 1 STUB ONLY
1,851.59 603 I STUB ONLY
1-,659 .74 555 1 STUB ONLY
2 ,51-9 .92 583 1 STUB ONLY
2 ,I48 . 98 584 ]. STUB ONLY
4 ,284 .54 ., 572 1 STUB ONLY
3,993.09 549 1 STUB ONLY
2,793.'71- 593 1 STUB ONLY
3,239 -02 594 I STUB ONLY
3,087.88 595 I STUB ONLY
2,1-20.90 601- l- STUB ONLY
2,259.98 597 I STUB ONLY
184.70 592 1 STUB ONLY
L ,7 08 .6'7 604 STUB ONLY
3,264.28 598 1 STUB ONLY
8 rRoLL. . .

ICK FORM
c
. STUB

C-BIWEEKLY
CHECK REG]STER
2 DATTNG 72 / 07 / 2025 -1-2 / 20 / 2025
DEPOS]T IS TURNED ON

EMPLOYEE/BANK/VENDOR
NAME
RUN-1,2 /30 /2025 13 .L7 .L9
PR31rR-V1,4.24
CHECK DATE L2/26/2025
CODE
CHECK
eEn
PAGE 2
Paymate
PERIOD
DIRECT
CHECK
NUMBER
1,44352
]-44353
L44354
r44355
]-44356
r44357
L44358
L44359
l-44360
1,4436r
144362
]-44363
CHECK
AMOUNT
L ,'/ 56
2 ,299
1,868
2 ,563
2 ,480
2 , r1"4
2,L00
2 ,559
2 ,832
2,L55
2,468
2 ,l.68
.55
.19
.r7
.73
q)
.13
.10
.39
.36
.7L
.18
.35
21'5
L34
232
223
227
t10
230
209
2IL
2L4
l-88
224
1 STUB
1 STUB
1 STUB
1 STUB
1 STUB
]. STUB
1 STUB
1 STUB
1 STUB
1 STUB
1 STUB
1 STUB
ONLY
ONLY
ONLY
ONLY
ONLY
ONLY
ONLY
ONLY
ONLY
ONLY
ONLY
ONLY
TOTALS FOR CHECK FORM:

NEGOTIABLE CHECKS

0.00 0.00

0.00 0.00
STUB
*EMPLOYEE CHECKS
*VENDOR CHECKS
*BANK CHECKS **TOTAL NEGOT]ABLE
COUNT
CHECKS
U
0 0
0 OTHER CHECKS

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

NON-NEGOTIABLE CHECKS
91-,'793.59

0.00 *D]RECT
*VENDOR

DEPOSIT

DIR DEP
STUBS
STUBS
36 n
9 PAY ]NFORMATION
cfTY - PAYROLL #73 - 4Q 2025
FY2s/26 - L2/07 TO t2/20 pAyDAy L2/26/2s

CUR AMT
I ,632 .46 73 , 8L2 .66
RIJN-L2/23/2025 1-8:01:15 PAGE 1"9
PR4B0R-V14 .24 Pavmate

QTD AMT YTD AMT
FEATURE D]STRIBUT]ON
o/T T-L/2 03

EMPLOYEE NAME
PAGE TOTALS ***
FEATURE TOTA],S
*
EMP #
232
603
223
2302]-4
599
227
579
224
564s83s84572593
594595587
206
501
597
1-34
604
s98
602
1ao
25 EMPLOYEES25 EMPLOYEES
80'766252
2 ,48
90558600
8000
7266

MTD AMT
438 .38

0.00 573.64
375.07

50.12 0.00
3"75.07

0.00 650.26

0.00 0 .000.00
1,6r_3 . s3
345 .16
65s. s97 05 .64

0.00 0 .00
237.03
632.r8627.862s2.OO
1,090.33

0.000.00
I ,632 .46
438.38

0.00 705.02639.83

50.12 0.00
573 .54

0.00 650 .26

0.00 0.00
26L .35
2 ,305 .04
2,107 .30
331.84
2, l-1-8. 052 ,32L .71
551-.34

0.00 2,757 .89

0.00 4,O78.89

0. 00
484 . 06
1 ,332 .875 ,820 .25 3,111.81
3,600.21- 8,3r1 .98
522 .69

0.00 1 AC'1 2.L
2,O77.I7
1 96 .90594 . 00
4,71,6.87
306.00
705.72
9,389.69
331 .84
6 ,0L0 .25 I ,947 .02 2,3L8.r7
r-,500 .00
1-0,235 .05
2 ,6L6 .99 l-0,769.s8
L ,422 .83 7,759.066,'756.23
1_7 / 524 .23
9,986.57
10 ,
o95 .27
3L,290.28
7 ,202.94
27 .16
3, 033 .96
9 ,1,97 .LL
4 ,292 . 0L 594.00
9 ,166 .47 305.00
1_40 .96
L64 ,924 .57
69 L,021-, L4
1I90
0 577)
I05
2 5264
930000
1-0
13,81 48 ,620 .29
48 ,620 .29 1-64 ,924 .6'7
10 rRoLL. . . .

ICK FORM -

F-BIWEEKLY

CHECK REGISTER
...F
STUB
RUN- 1,2 / 30 / 2025 13
PR311R-Vr4 .24
17 .23 PAGE 1
Paymate
pERroD 2 DATTNG 12/ 07 /2025-12/20 /2025

DIRECT DEPOSIT IS TURNED ON
CHECK DATE 12/26/2025
CHECK
NUMBER
L44328 r ,494 .97
L,658.31
3,240.22
2,09 8. oo
1,385.77
144329
]-44330
]-4433L
L44332

TOTALS FOR CHECK FORM

NEGOTIABLE CHECKS

0.00 0.00

0.00 0.00

CHECK EMPLOYEE/EANT/VENDOR

AMOUNT NAME CODE
4052
4042
4 018
4022
4056
CHECK
SEQ
1 STUB ONLY
1 STUB ONLY
1 STUB ONLY
1 STUB ONLY
]. STUB ONLY
STUB
*EMPLOYEE CHECKS
*VENDOR CHECKS
*BANK CHECKS **TOTAL NEGOTIABLE CHECKS
COUNTS
U
tl
0 0

OTHER CHECKS

NON-NEGOTTABLE CHECKS
9 ,877 .27

0.00 *MANUAL CHECKS
*CANCELLED CHECKS
*D]RECT DEPOS]T
*VENDOR DTR DEP

0.00 0.00
0 0
5 o
O. OO **TOTAL FOR CHECK FORM
STUBS
STUBS
11 rROLL ...F F-BIWEEKLY
]AP BY DEPT CHECKS/STUBS/MANUAL/CA}TC' D
RUN-L2/30/202s 13
PR311R-V1,4.24
L'7 .23 PAGE 4
Paymate
pERroD 2 DATTNG L2/07/2025-a2/20/2025 CHECK DATE 1-2/26/202s ?LOYER
)DE
FUND
CODE
I{OME
TOTALS
WORKED
TOTALS
WORKED

DIR DEP

GRAND TOTALS

NEGOTIABLE CHECKS

0.00 0.00

0.00 0.00

OTHER CHECKS

0.00 0.00

NON-NEGOTIABLE CHECKS
9 ,8'7'7 .27

0.00 *EMPLOYEE CHECKS
*VENDOR CHECKS
*BANK CHECKS
**TOTAL NEGOTTABLE CHECKS
*MANUAL CHECKS
*CANCELLED CHECKS

0.00 rr**Gru\ND TOTAL

COUNT S
0 0
0 0
0 0
*DIRECT DEPOSIT STUBS
*VENDOR DIR DEP STUBS
5 0
5 0
0 0
5 0
5 0
9,877 .2'7 **TOTAL NON-NEGOTIABLE CHECKS

NEGOTIABLE CHECKS/NON-NEGOTIABLE CHECKS
O. OO *EMPLOYEE CHECKS
O. OO *VENDOR CHECKS
O. OO *BANK CHECKS
9,8'7'7 .27 *DIRECT DEPOS]T STUBS
O. OO *VENDOR DIR DEP STUBS
9 , 8'77 .2'7 * * *TOTAL NEGOTTABLE & NON-NEGOT

0.00 9,8'77.2'7
*OTHER CHECKS ***TOTAL NEG, NON-NEG, OTHER CHECKS
TOTAL SEQ 1- FEMALES 0
12 ACS FTNANC]AL SYSTEM
12 / 1-8 / 2025 16 :

BANK VENDORBANK BANK OF THE SIERRA
001935
0024t9
00111_4 002433
000354000351oo224'100099400064500075300187s
002409
000898
002442002236
00231-9000381001082
0 0181500205s001406
o023]-2 002053001970
002269
00002200231_1 002008
002394oo2366
002443000024002253
000988002055001r_94 o0236400r-146
00240400235300247 4
Check Register
CHECK#
C]TY OF WOODI.AKE GL54OR_VO8 .23 PAGE 1.

DATE AMOI]NT

ADVENTIST HEALTH TOXICOL

AGUAYO/EMILIO AT & T MOBILITY
AT&T B. S. & E. CO. rNC.

BSK ASSOCTATES

CTVIC PLUSCOMPANION ANIMAL MEDICAL
DEARBORN NATIONAL LIFE IDEPARTMENT OF JUSTICE E.D.T.S.

ELICK/ALEX
FOOTHILLS SI]N-GAZETTE/TH HERRERA/THOMAS

HPS WEST INC

KNTGHT/JESSELEMONCOVE GRANITE LLC
MARTINEZ/JOSE L.

NUTRIEN AG SOLUTIONS
PACE SUPPLY CORPPALM OCCUPATIONAL MEDf CI

PALOMO/SAULPAYMENTUS GROUP INCPORTERVILLE ASPIIALT
PR]DE OUTFTTTTNG LLC

QUAD - KNOPFRAMOS/JOSERING FREE

RODRIGUEZ/ANDRES

SANDOVAL/MATTHEWSCHMIDT/AIDENSOUTHERN CALIF EDISON COSTONE CHEVROLET BUICK GM TELSTAR INSTRUMENTS INC.THOMSON REUTERS-WEST

TULARE COUNTY JATL

UBEO WEST LLC (CONTRACT)USA BLUE BOOKVESTIS

WELCH/ZACTIARYXIONG/KENG KVE

BANK OF THE SIERRA
71903t7 9047790577 906
1190'7
77 90877909779L0779LL779L2779L377 9L4 779r5
779L6779L7779]-8
5 tz
945599
391
999
1, l_Br_ 600 t,376 600
7 ,402 900L ,067atr
1,563
3 ,930
L'7
990000000000
001000
5l_
00 0000o2
A'26
zo
40 23
b-6'7)
otrL.40.0 5.0
5l_ 0 450
1 ,39L59
338
480
19, 900 t25
UU
600
77895718967789177 8987789917900'7 '7 9 01-
77902
779L9779207 7 921-
779227792317924
12/18/25 12/78/25 L2/!8/25 L2/L8/251-2/1-8/25 12/Le/25a2/18 /25 12/'t 8/25 72/1-8/25 L2/t8/251,2/1,8/2s 12/Te/251-2/18/25 1,2/18/25 L2'/ L8'/ 25 1,2/r8/25 t2/L8/2s1,2/1,8/25 L2/L8/25L2/1_8/25 12/1-S/25 L2'/ r8'/ 2s L2/t8/251-2/LB/25 L2/:-8/2s L2/L8/25 12/a8/25 L2'/ L8'/ 25 L2/L8/2st2 /.L8 / 25L2 / 18 /.25 1"2/L8/251-2/1-8/25L2'/a8'/2s 1,2/r8/2s 1-2/ r8 / 2s 12/18/2s
L2 /L8 /25
1-2 /.1-8 /.25 L2/L8/2s L2/a8/25
1, l_70 . 00 IZ5.UU
2L.90
5L3 .7 4
77925179267192771928
77 929
779307793L179327793377934
7'1 935
500
425
581 2,L54 846
l_3 I
5020
00020000003069
00 29
3 2,0O35
56 45
72 9
4 6
00 56 ,82L .26 * * *
13 ACS FINANCIAL SYSTEM L2/L8/2025 r-6:

BANK VENDOR
REPORT TOTALS:

Check Register
CHECK#
RECORDS PRINTED 000132

CITY OF WOODLAKE
GL54OR-VO8 .23 PAGE 2

DATE AMOUNT
56 ,824 .26
14 ACS FINANCIAL SYSTEM L2/24/2025 11:

BANK VENDORBANK BANK OF THE SIERRA
Check Register
CHECK#

CITY OF WOODLAKE
GL54OR-VO8 .23 PAGE 1

DATE AMOUNT
0 0191300r_731 000351000069
oo2447
000252 nn??qq
00007600197000r_9s8 002185000853
00247 5
002306001_598 001_903
AUTOZONE STORE 4485
BAUER COMPRESSOR INC.BSK ASSOCIATES

CSWRMAEMPLOYMENT DEVELOPMENT D

GIANT AUTO GROUP

IBARRA SR/FELIPE
.JORGENSEN & CO.

PORTERVILLE ASPHALT

PRINCIPAL LIFE INSURANCE

REESE HYDRAULICS INC
SHERWIN-WILLIAMS CO.SIGN NINJA
UNfTED RENTALS (NORTH AMVIDAL/CONNIE 1 800 RADTATOR & A/C

BANK OF THE SIERRA
71 77
7 936193'l
7 9381 939
7I
9 01
7794 '719477 94
12/24/25 t2/24/2s a2/24/2s
r2'/24'/25
1-2/24/25 12/24/25
1-2/24/251-2/24/25 L2/24/2s1,2/24/2s 1,2/24/2s 1,2/24/25 a2/24/25 L2/24/25 L2/24/25 a2/24/25 4445
.22.35.00.53.40.91 . 51_ .49.L6
657876
0 4
5 0056
aa
24 5900
trQ
!L4 ,51 77940 46
7794L779427794377944'7't 94577946
3 I7
6023
92584t
6 23
7795
7795
1_46 -82 2, 000 . 00 334.95
L25,2e6.r5
15 ACS FINANCTAL SYSTEM 12/24/202s 11:

BANK VENDOR
REPORT TOTALS:

Check Register
CHECK#
RECORDS PRINTED 000061

CITY OF WOODLAKE
GL54OR-V08.23 PAGE 2

DATE AMOUNT
t25,286.45
16 ACS FINANCIAL SYSTEM a2/30/2025 !5:

BANK VENDOR

BANK BANK OF THE STERRA
Check Register
CHECK#
1-51-821518 3

CITY OF WOODI,AKE
GL54OR-VO8 .23 PAGE ]-

DATE AMOIINT
00L26400L264
00L267
002303
002303002303002303002303002477
00L267
00r-253002303002303
0042t9
001888
002305
oo0351
0009150 0174 8
002347
. sr_208 00002s
000252
00r-853
002239
.5]-209 002255
000542

FAMILY HEALTH CARE NETWO

FAMILY HEALTH CARE NETWO
ORTHOPAEDIC ASSOC. MEDIC
ADVENTIST HEALTH PHY NETADVENTIST HEALTH PHY NETADVENTIST HEA],TH PHY NET ADVENTIST HEALTH PHY NETADVENTTST HEALTH PHY NETAMERICAN ARTHRITIS & ORTHOPAEDTC ASSOC. MEDICHANGER PROSTHETICS ORTHO

ADVENTIST HEAI,TH PHY NET ADVENTIST HEALTH PHY NET

ASCENT AVIATION GROUP, I AVENU TNSTGHTS & ANALYTI
BENDER ROSENTHAL INC.BSK ASSOCIATES

CA STATE DISBURSEMENT UN

CALIFORNTA STATE
DOMINGUEZ/LUfSGARCIA/AMAURIGAS COMPANY/THEGIANT AUTO GROUPGONZALEZ /VICENTE GRUBER FARMS INC.

HERRERA/CARI,A IBARRA SR,/FELIPE K R C SAFETY CO., ]NC. PRECISION BRAKE & WHEEL

QUEZADA,/JIMENA SOUTHERN CALIF EDISON CO
TAYLOR GROUP ARCHITECTSTELSTAR INSTRUMENTS INC.

TUI,ARE CO ENVIRONMENTAL VERIZON WIRELESS

VILLALPANDO/ANTONIO

WHITE CAP LP

BANK OF THE SIERRA
151_ I B151_ 8 91519 0t_ 5191
95 5077
52Y
81 15184r-5r-85r_s1861518 7
35 359
l_7, 081_
]-51-92 1519 315A9477953
77967779687796977970
L2 /.26 / 2s rz/ 26/ 25
1-2/26/251"2'/ 26'/ 25 !2/26 /2s 1,2/26/2s !2/25 /25 12/26/25 L2/26/2s1,2/26/25 1-2 /.26 / 2s L2/26/25 12/26/25
1"2/30/25 !2/30 /2s 12/ 30 / 25 1,2/3o/25 72/30/2s
L2/30 /25 L2/30/2s t2/30/2s 12/30/251-2/30/2s12 /.3O /.2s L2/30/25 1-2 /.3o /.2s
a2 / 30 /.25 L2/30/25
1,2/30/25 L2/30/25 t2/30/251,2/30/2s L2/30/2s1-2/30/2512 /30 /2s1-2'/ 3o'/ 251-2/30/25 '))
L9
r-56
603030
276
100
1 ,34274
300 2 tr?tr
100
00 3t
7600
26 18zo
0000000000
44 3t
30 779547795577 956779577795877959779607796L779527796377 964'77 965 77966
4 ,38L .49
Br0069525258
L28
409
1 110
6 I r - tu
000065
47 00
00a692
.5L207
000024001599000988
6 1r0
11 IIYIII t) tzI tY t3
779'74779757'7 97 6
3 ,626 L3 ,092 1, 506 852
469 2,702
89 000000
43 5t
00BB(')00003900
7578
000032000832
00247 6o02237
55,358
17 ACS FINANCIAL SYSTEM
12/30 /202s 15 :

BANK VENDOR
REPORT TOTALS:

Check Register
CHECK#
RECORDS PR]NTED - OOO22A

CITY OF WOODLAKE
GL54OR-VOB .23 PAGE 2

DATE AMOUNT
55, 358 . 78
18 ACS FINANCIAL SYSTEM !2/30/2025 !6:59:29

VENDOR NAME

DESCRIPTION
ADVENTTST HEALTI] PHY NET
Schedule of Bil1s
CLAIM INVO]CE

CITY OF WOODLAKE
GL54OR_VO8 .23 PAGE ].

FUND & ACCOUNT PO# F/P ID L]NE
063.0463
029 .0429
00r_.0406

AMOUNT ACCOUNT NAME
DR. VTSTT 1-2/25 DR. VrSrT a2'/25 DR. VISIT 1-2 / 25
DR - VTSTT L2'/25
DR . VISIT 1.2'/ 25
DR . VrSTT 1-2'/ 25 DR. VISIT 12,/25 DR. VrSrT 12'/25DR. VISIT 12/25 DR. VISIT 1,2/25 DR. Vrsrr L2'/2s DR. Vf SrT 1,2 /.25 DR. VrSrT L2/25 DR. VTSTT 1.2 /25 DR. VISIT 1-2'/ 25 DR. VISIT 1-2'/25 DR - VTSTT I2'/ 25 DR. VISIT 1-2'/25DR - VTSTT A2'/25
DR . VIS IT )-2,/ 25 DR. VrSrr L2'/2s DR. VISIT 12/25DR. VrSrr t2'/25 DR. VrSrT t2/25DR. VfSrT t2/25 DR. VrSrT 1,2 /.25 DR. VISIT L2/.25DR - VTSTT 1.2 / 2\ DR. VISTT A2'/25 DR. VISIT 1-2'/25 DR . VIS IT 1-2'/ 25
DR . VIS IT 1-2'/ 25DR. VISIT L2/25 DR. VrSrT 72/25DR. VISIT L2/25 DR, VISIT t2/25 DR. VrSrT 1-2/25 DR. VrSrT t2/25 DR. VTSTT 1-2 / 2B DR . VISTT 1-2,/ 25 DR. VTSTT 1,2'/ 25 DR. VrSrT 1-2'/25 DR. VISIT 12/25DR . VrS rT 1-2'/ 2s DR. VTSIT 12/25DR. VISIT L2,/25 DR. VrSrT t2/25 DR. vfsrT t2/25 DR. VrSrT 1,2 / 25 DR. VrSIT L2/25 041,
0 01-0010 01_001001001
00100r00r_ 061
062
050A1a041001001
0 01-001001001
000000000000
0l_0
a
t6L5305555l_ 36
85665119
95 43tr,)45
33 7509977603322558
76 43
33 HEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTH HEALTHHEALTHHEALTHHEALTHI{EALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTH

HEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTH HEALTHHEALTHHEALTHHEALTHHEAI.THHEALTHHEALTHHEALTHHEALTHHEALTHHEALTH

INSURANCE
INSURANCEINSURANCEINSURANCEINSURANCEINSURANCEINSURANCEINSURANCEINSURANCEINSURANCETNSURANCEINSURANCE]NSURANCEfNSURANCEINSURANCE INSURANCEINSURANCEINSURANCEINSURANCEINSURANCEINSURANCEINSURANCEINSURANCEINSURANCEINSURANCEINSURANCETNSURANCE]NSURANCE INSURANCEINSURANCEINSURANCEINSURANCEINSURANCEINSURANCEINSURANCEINSURANCEINSURANCE]NSURANCEINSURANCETNSURANCE fNSURANCEINSURANCETNSURANCEINSURANCEINSURANCEINSURANCEINSURANCEINSURANCEfNSURANCEfNSURANCE 00006
00006000050000500006

01.0402 - 0 0r_.0403.0 0r-.0404.0 01.0405.0 01.0415.0 01.0416.001.041_8.0050 050050050050050050050
050050050050
008
008
008008008008008008008008008008008
008
594594594594
594594594594594594594
01- .042L
0L.0422
61_.O46L 62 _0452
029
001050072
o46304290406
04500472
0441, 0402
0403
000000000000000000000000
008008008008
50505050505050
0000000000
0s0050050nqn050
00005 3.52 00005 0. 00006

0. 3.

15. 1.

A

0.0.0.0.U.l-.0.1.0.1.

0.0.1. 10.

10. 2.

0.000101
0l00l_
l-0
70 2
0 63 594
594594594594594
00005000060000600005000060000600005
000800080008000800080008
01L7
35 to
03 5Z25
5876
43 594594
667
777777777'7'77'77
l
000000000
00000000000000
7t
zo23
08 35
000000000000000000000
000
000000
000000000
0404.
0405.041_5. 041-6.0418.
042]-. 0422.
0451.
0462.0450
0472
044L0402
0403
594
tdA594594594594594594594594594594 EO/tr o/
594594594594594594594594594 tro/594
.008.008.008.008.008.008.008.008.008.008.008
.008.008.008.008.008.008.008.008.008.008.008.008
.008.008
0s00500s00500500500500s00500500s0
0500500500500500500500s0050050050
0404
04050415
0008000800080008
594
594594594594594
00008
0000800008000080000800008
IJ
09 97
71_2623
00r_ 0010 01_ 051
o62
063
o29
001
060012
0416
041_ 8 042Lu4zz
046Lo46204630429o406
o460
0472
0500500s0050
008
008
I8R88
19 FUND & ACCOUNT CI,AIM INVOICE

CITY OF WOODLAKE
GL54OR-VO8 .23 PAGE 2
PO# F/P ID L]NE
Schedule of Bil1s ACS FINANC 1-2/30/2025IAL SYSTEM 1-6:59:29

AMOUNT ACCOIINT NAME VENDOR NAME DESCRIPTION
041-
00100100r0 01_0 01_001001001001
0441-0402
0403
0404
04050415
04]-6
041_ 8 042r0422
046r
0462
0463
042904060460
594594594594594594cdA
594594594594594594594594594594594594594594594
594
00008
00009
0000 90000900009000090000900009000090000900009000090000900009000090000900009 00009000r_0 000100001_0 00010000r,0000r_0 00010000100001000010000r_0 0s00s00s00500500s0050050050050050
0500s00s0050
008008008008008008008008
93oa
29 L977
39 01L4
409t
23 3B50
81 1051
072
047
00100100100r001
00100r001001061
052
063 n)900i_ 060
0421-.
0422 _ 0461- . 0452.
0463.
0429.0406.0460.
00012000120001_2000r_2 00012000r-200012000r-2
00012
000120001200012
008008008008008008008
008008008008008
008008008008
.008.008
.008.008.008.008.008.008.008.008.008.008.008
.008
5050505U505050
50505050505050
050050050050050050050
050
-L'7'74
o2tra
27 71-

0.54 2 .09 1.132.93 A aa

0.55 08
91-573t05
8570)1
001060
008008008008008008008008008
0000
00 HEALTH
HEALTHHEALTHHEALTHHEA],THHEAI,THHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTH

HEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTH

HEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTH HEALTHHEALTHI{EALTIIHEALTHHEALTHHEALTHHEAI,THHEALTH

INSURANCETNSURANCEINSURANCEINSURANCEINSURANCE
INSURANCEINSURANCEINSURANCEINSURANCEINSURANCEINSURANCEINSURANCE]NSURANCEINSURANCE]NSURANCElNSURANCEINSURANCE INSURANCEINSURANCETNSURANCEINSURANCEINSURANCEINSURANCEINSURANCEINSURANCEINSURANCEINSURANCEINSURANCEINSURANCElNSURANCElNSURANCEINSURANCE INSURANCEINSURANCETNSURANCEINSURANCEINSURANCEINSURANCEINSURANCE]NSURANCEINSURANCEINSURANCETNSURANCEINSURANCEINSURANCEINSURANCE

INSURANCEINSURANCEINSURANCEINSURANCE

1.0411.041
42 zo
0398L655
97 2626
0 03
1 32
5115
3l25
2 7
00001l_
1-613
1 3
000001010
00 L2
90)0
ADVENTTST HEALTH PHY NET DR. vfsrT a2/25 DR. VrSrT 1"2 /.25 DR. VISIT t2/25 DR. VrSrT L2/.25 DR. VTSTT 1-2 / 25 DR. VISIT 1.2'/25 DR . VISTT 1,2'/ 25 DR. VrSrT L2'/2s
DR. VrSrT L2/25 DR. VISIT 1.2/25 DR. VISIT 12,/25 DR. VISIT I2./25DR, VISIT T2,/25 DR. VISIT L2/25 DR. VTSTT 1-2/25DR. Vfsrr L2'/25 DR. VTSTT 1-2/25 DR. VrSrT L2/.25 DR. vf sf T 1,2 /.25 DR. VISTT 1-2 / 25 DR. VISIT 1-2'/25 DR. VISTT 1-2,/25 DR. VTSTT 12'/25 DR . VIS ]T 1-2,/ 25 DR. VISIT L2,/25 DR. VrSrr L2'/25
DR. VrSrT 72/25 DR. VrSrT 1"2/25 DR. VTSIT 12/25 DR. VISIT 72'/25DR. VISIT 1.2'/ 25 DR. VrSrT 1-2'/25 DR. VTSTT 1-2 / 25 DR . VIS IT 1-2'/ 25
DR . VIS IT 1.2'/ 25DR . VTS TT 1.2'/ 25DR. VrSrr L2'/2s DR. VrSrT 12/25 DR. VrSrT 1,2/25 DR. VISIT L2/25DR. Vrsrr 1,2/25 DR. VISIT L2/25 DR. VTSTT L2/25 DR. VrSrT L2/.25 DR. VISTT 1-2 / 25 DR. VTSTT 12'/25 DR. VrSrT L2'/.25 DR. VISIT A2/25 DR. VISIT 1-2'/25DR. Vrsrr r272s 00000000000
0000
al_
2 3
4 5
5 6
5L6253
29 0415.
04L6 .
041-8.
047
044
040
040
040040040404
040404040404
6L6Z63)a
06r062053
029
00r060
0704000000000000
000
0 a
11l11
594594594594594594594
001.0418
00L.042L00]-.0422
00010000r_0000r_0 00010000100001_0 00012
00012000r_2
595959
5959
949494OA9494
05 60t2
41,
02 0403
0404
0405
595959
coi594
94949494
39 090552
0500s00s0
008
008008
20 ACS FINANCIAL SYSTEM
t2 / 30 / 2025 L6 | 59 .29

VENDOR NAME

DESCRIPTION

ADVENTIST
DR. VIS DR. VIS DR. VIS DR. VIS DR. VIS
DR. VISDR. VIS DR. VISDR. VIS DR. VISDR. VIS DR. VISDR. VIS DR. VIS DR. VfS DR. VfS DR. VIS DR, VIS DR. VIS

AMERICAN ARTHRIT
DR.
, VISIT ]-2l
ASCENT AVIATION GROUP, AVTATION FUEL L2/25

AVENU INSIGHTS & ANAL

APP/HSTNG SOFTWARE
BENDER ROSENTA]- INC.

Schedule of Bil1s

FIIND & ACCOUNT

CITY OF WOODLAKE
GL54OR-VO8 .23 PAGE 3
CLAfM TNVOTCE PO# F/P ID LINE
LL1 0596INVB-0578573642
JANUARY 2026
L2/2e/2025
AMOI]NT ACCOI]NT NAME
HEALTH PHY NET rr 1-2 / 2s rr 1-272s rT 1,2/25 rr !2/25 IT L2/25 rr L2'/25 tT L2/2s rT 12/25 rT L2/25 rT 1,2 / 25 rr L2/25 rT 12/25 rT r2/.2s rT 1-2 / 25rr L2'/25 tr 1-2'/25 rr L2'/2srr L2'/25rr 1,2/2s
0500500s0050050U5U
0s0050050050050
00r_ 001001001001
001001001001051062053

0.10 3 .30

9.L6

12.34 3.8915.04 I.L7 2t .07 5.17

3.98 2L .04
120.81
95 .45

8. s5 21.09
2 .80 0.08

HEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTH
HEALTHHEALTHHEA],THHEALTHHEALTHHEA],THHEAI,THHEALTHHEALTHHEAIJTHHEAI,TH *VENDOR

INSURANCEINSURANCEINSURANCEINSURANCEINSURANCEINSURANCEINSURANCEINSURANCEINSURANCEINSURANCEINSURANCEINSURANCE

TNSURANCE

INSURANCE

INSURANCEINSURANCEINSURANCEINSURANCEINSURANCE
TOTAL
0500500500500500s00s00s0
008008008008008008
029 .0429
00r-.0406 050.0460o72.0472
o41 -O44t
008008008
072
0 41_
063063
o62
000r-2oool-2000130001300013
0472o44L
o402
0403
0404
04050415o4L6
041_8 042L
0422
0461-
0462
0463
594594
594
594594594594594594594594594594594qqa594594594E6A
000130001300013
00013
0001_3 00013
00013000130001300013
008008008008008008008008008008
000r_3 000130001300013
000380003700039
AI AI AI 028 028 028
IS
25 &
YTI 1a laq
L.04
659.81
'77 .44
17 ,08L .59
4 ,38L .49
r28 -62
T
HEALTH INSURANCE 00r- . 041r_ . 050 . 008
SPECIAL DEPARTMENT EXPEN 047.0441-.060.029SPECIAL DEPARTMENT EXPEN OO1. 041O. O5O. 029 PRO.fECT DESIGN 0 2 8 . 0 5 9 0 . 7 5 0 . 0 2 I
594 00002
593 00035s93 00027
593 00012593593
593 00029
593 00028
s93 00026
SEQUOTA AVE PRO,J L2/2s

BSK ASSOCIATES
BACTf L2/2025BACTr 1,2 / 2025WEEKLY EFFLUENT 12/2025

94.33 oA 22
220.86 409.52
CONTRACTURAL SERVICESCONTRACTURAL SERVICESCONTRACTURAL SERVICES *VENDOR TOTAL 0453.0600453.050
0462 -060
33018 5933 31r" 333L47

CA STATE DTSBURSEMENT UN
EMPLEE W/HOLDNGS L2/2025

CALIFORNIA STATE
EMPT,EE I{/HLDNGS L2/2s

DOMINGUEZ/LUIS
COI,I,EGE REMBRSMNT L2/25
1_ , LL9 .68
67L.10
276 -00
GARNISHMENT OF WAGES WIT OOl..OOOO
GARNISHMENT OF WAGES WIT OO]-.OOOO
TRAVEL, CONFERENCES & ME OO]..0402
200.033
200.033
050.030
JANUARY 2026
21 ACS FINANCIAL SYSTEM a2/30/2025 a6:59:29

VENDOR NAME

DESCRIPTION
Schedule of Bil1s

FUND & ACCOTINT
C]TY OF WOODLAKE GL54OR_VO8 .23 PAGE 4
CI,AIM INVOICE PO# F/P ID LINE
P&R 25-102
649r02

AMOUNT ACCOUNT NAME
FAMTLY HEALTH CARE NETWO DR. VISIT A2/25
DR . vrsrT 1-2'/ 25 DR. VISIT 12/25 DR. VISIT 1,2/25 DR. VISIT L2'/25 DR . Vr S rT 1-2'/ 2s DR. VrSrT 3.2/25 DR. VISIT 1,2 / 25DR . VrSrT 1-2 /.25 DR. VrSrT L2/25 DR- VTSTT 12/25 DR. VISIT 1-2'/25 DR. VISIT 1-2'/25 DR . VIS IT 1.2'/ 25DR. Vrsrr r2'/25 DR. VISIT L2/25 DR. VISIT 1-2./25 DR. VTSIT 1-2,/25 DR. VrSf r 1,2'/ 25 DR. VISIT 72/25 DR. VISIT 1-2'/25 DR . VTS TT 1.2'/ 25DR . VIS IT 1-2,/ 25 DR. VISIT 1-2'/25DR. VrSrr 3.2'/25 DR. VrSrT L2/.25 DR. VrSrT 1,2 / 25 DR. vrsrr L2/.25 DR. VrSfT L2/25 DR. VISIT A2/25 DR. Vrsrr L2'/2s
DR . VrS rT 1,2 / 2s DR. VrSrT t2/25 DR. VISIT L2/25
0s0050
0500s00500s0
050050050
0s00500500500500s00s0050
050
046r
046204630429
04060450
0 01_ 00100100100r053
029
0 01_060
0010 01_00r_00r_ 00r0010 01_051
062063
029
001
0000001
00175010
.76.24.93.502n
.32
o .27 o.2a1- .1-26 .45

5.100 .45I .440.14
24 30
49 9L535817
HEALTHHEA],THHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTH

HEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTH

HEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTH

HEALTHHEALTHHEALTHHEALTHHEALTHHEAI,THHEALTH
*VENDOR
04630429
04060460

0.06 n)1
0 .480.550.200.80o .43 L.t2
0472.050.0441.050. 0402.050.0403.050. 0404.050.
0405.050.041_s.0s0. 04r_6.0s0.
o12041
001001
041_ B
0421-
o422
0402
0403
0404
0405
001.0415001.0418
001- . o421-
001 .0422
051_.0451 o62 . O462
0500s0050050050050
594594594 EOA
tro/
tr o/
594594594s94594
2755

INSURANCE
INSURANCEINSURANCEINSURANCEINSURANCEINSURANCEINSURANCEfNSURANCEINSURANCE]NSURANCEINSURANCE INSURANCEINSURANCETNSURANCEINSURANCEINSURANCEINSURANCEINSURANCEfNSURANCElNSURANCE INSURANCEINSURANCEINSURANCEINSURANCEINSURANCETNSURANCE]NSURANCE INSURANCEfNSURANCE

INSURANCEINSURANCEINSURANCEINSURANCEINSURANCE
TOTAL
0472 .050 0441.050
0000400004000040000400004000040000400004
0000400004000040000400004000040000400004
00004
008008008
008008
0000300003
00003000030000300003000030000300003000030000300003
0000300003000030000300003
594s94594594594
594594594594594594594594594594594594
594594594594
008008008008008008008
008008008008008008008008008008
008008008008008008008 . 04 r_5
060072
04L
008008
008
008008
tro/

0.05 594
41- .44

GARCIA/
CLEAN

GAS COMPANY/
cow a2/202

CTTY YARD

WOODLAKE F
AMAURI
ING DEP RFND 12125 1OO. OO DEPOSITS FORM OTHERS 001 .0000 .200 .035 593 00031 THE
5L2/
IRE
937 . l_5. 389.
1- ,342 .
2025 L2/2s UTII,ITIES UTILITIES UTILITIES *VENDOR TOTAL

74.47 VEHICLE MATNTENANCE/OPER 0O4.041-4.050.032
060050050
041_ 0041_ 8 o4I4
0 01_0 01_ 004 zv59
65 02L02L
o21-
00020002oo02
593s93s93
LL/2L-L2/22/25 rr/2r-12/22/25 rt/2r-L2/22/25
2 3
4 GIANT AUTO GROUP
SENSOR a2/2025 593 00034
22 AC
1_2

S FINANCTAL SYSTEM
/30 /202s L6:59:29
ASSOC
1) /)c, rz/ 251-2'/ 25L2'/ 25
'J.2 / 251-2'/ 2s12'/251,2 / 251,2 /.25 12/25 L2/2512/25 LZ/.25 1a /aqr2'/25
INSURANCEINSURANCEINSURANCEINSURANCE]NSURANCE

INSURANCETNSURANCEINSURANCEINSURANCEINSURANCEINSURANCEINSURANCETNSURANCEINSURANCEINSURANCE

INSURANCEINSURANCE
TOTAL

INSURANCEINSURANCEINSURANCEINSURANCE
INSURANCEINSURANCEINSURANCEINSURANCE]NSURANCEINSURANCEINSURANCEINSURANCEINSURANCE]NSURANCE

INSURANCE
001".040s
072 .0472 .oso - 041.0441.050.

CLAIM ]NVO]CE
9022093
r1-'t 40
P&R 25-103
L2/L7-r2/28/25
720tt

CITY OF WOODLAKE
GL54OR-VO8 .23 PAGE 5
PO# F/P ID LINE
593 00035s93 00014

VENDOR NAME

DESCRIPTION
GONZALEZ/VICENTE ICE MACHINE @ YARD T2/25
GRUBER FARMS INC. Drsc/oAT 9EED L2/25
}IANGER PROSTHETICS ORTHO VISIT VISIT VISIT VISIT VISIT VISIT VIS]T VISIT VISIT VISIT VTSTT VISIT VfSITVISTT VIS]T VISIT VISfT
AMOUNT
300.00
3, 575 . 00
Schedule of Bil1s

ACCOUNT NAME FUND & ACCOUNT
SPECIAL DEPARTMENT EXPEN OO]-.0418.060.029CoNTRACTURAL SERVTCES 001_.0421_.050.028 001_.0402 001.0403
001.0404

DRDRDRDRDR

DRDRDRDRDRDRDRDRDR
DRDRDR

0.a

2. 0.1.

L

1.n

4. t'7
2L.

1.5. 0.0.0.

81. L2/251,2 / 25 L2/251,2 /.25 r2 t /,\ 12'/25
L2'/25
12'/25L2'/2s1,2 / 2s!?/,?2 rz /.25 L2/25rz/.251-2 / 25
1-2'/ 2sL2'/2s
0 0 011_000r-100011000r_1 000110 0 011-
0001-10 0 01r0 0 011_ 000110001-l594 594 tro/
594
594
594
008008008008008008008
008008008008008008008008008
008008
.050..0s0. .050. .050. .0s0.
0500500s00s00500s0
0500500500s00s0
4LL402403404
405
41-54L6
0010010010 01_ 001051
o62
063
029
001050
001
00100100r_0 01-0 01_ 001001
529.37
L .48 2 005 .37 t .69 6.54 3.55
80'79
88 40
857'tL79076366I
9413
63 01
30 HEALTHHEALTHHEALTHHEALTH

HEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTH HEALTHHEALTHHEAI,TH *VENDOR
000110 0 011_000r_1 000110001-l_ 00011
0415
0446
0418
042L0422
0 461-0462
0463
0429
0406
0450
050050050050050050050050050
050
008008008008008008008008008
008
594s94
594594594594594594594
594594

HERRERA/CARLA
CLEANING DEP RFND t2/25
IBARRA SR/FEL]PE CLEAN RESTROOMS 1"2/2025
K R C SAFETY CO., INC. NO DUMPING SIGN 12/25
ORTHOPAEDIC DR. VISIT DR. VISIT
DR. VISIT
DR. VISIT DR. VISITDR. VISIT DR. VISTT DR. VISIT DR. VISIT DR. VISIT DR. VISIT DR. VfSIT DR. VISIT DR. VTSIT DR. VTSIT 100.00500.00
DEPOSITS FORM OTHERS 001.0000 .200 . 035
CONTRACTURAL SERVICES OOI.O421.. O5O. O28

1.,037.43 SPECIAL DEPARTMENT EXPEN OOI.0422.O5O.O29
s93 00032
s93 00033593 0001_3
MED]C
L.73

9. l_5 52.58
41-.55

3.72 ]-1- .7 9
001- .042L ool -0422
06r-.0451
062 .0462
063.0463029 .0429
001.0405
594
594594594594594594594594
594594594594594 tro/
000010000s0000500005000050000s000050000500005
0000s000050000s0000s0000500005

HEALTHHEALTHHEALTH

HEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTHHEALTH

HEALTHHEALTHHEALTH
000
00000418
0s0050050050
008008008008
23 ACS FINANC
1,2/30/202s
IAL SYSTEM L6:59:29

VENDOR NAME
DESCR]PTION
ORTHOPAED]C ASSOC DR. Vrsrr L2/25 DR. VISIT 1.2 / 25
DR. Vrsrr r2'/25
MEDIC
TAYLOR GROUP ARCH]TECT WDLK CIVIC CENTER 12 s/2s
TELSTAR INSTRT]MENTS INC. vEHrcLE TOOLS L2/25TUI,ARE CO ENVIRONMENTAL cuPA ovERsIGHT L2/25 HAZ MAT WELL #r-0 L2/25 cuPA oVERSTGHT 1-2/25
HAZ MAT WWTP 12/2025

VERIZON WIRELESS
wPD MODEMS a2/25
VILLALPANDO/ANTON]O TMPRY EASMNT DEED 1-2/25

WHITE CAP LP
ALL THREAD ROD L2/25
AMOUNT ACCOUNT NAME FUND & ACCOI]NT CLATM TNVOICE
s1-s59350
P&R 25-105
8164
L2967 5249224249225249226249227
5131585589
050-033-00850034594859

CITY OF WOODLAKE
GL54OR_V08.23 PAGE 6
PO# F/P ID LINE
593 00040593 00030
00042
00043
s93 00025
593 00015
Schedufe of Bil1s
03 45
63 1, 915 .48L ,'tL1- .40 3 ,626 .88
050.0460
0'72 .047204L .044r
000050000s00005
s94594594
008008008
050050050
1 00
685

HEALTH INSURANCE
HEALTH INSURANCEHEALTH INSURANCE *VENDOR TOTAL
UT]LITIES UTILITIES *VENDOR TOTAL
CONTRACTURALCONTRACTURALCONTRACTURALCONTRACTURAL *VENDOR TOTAL PREC]SION BRAKE & WHEEL AIR FILTER PANEL 12/25
QUEZADA/JIMENA - CLEANING DEP RFUND A2/25
SOUTHERN CALIF EDISON CO CITY HALL L2/2025
PARKS/REC 12/202s
176 .37 SPECIAL DEPARTMENT EXPEN 001.0418.050.029
]-OO.OO DEPOSITS FORM OTHERS 001 . 0000 .200 .035
028028o28
o28
060060050060
0463
04530452
o462
0010 01-
053063
062062
0000000000
s93
593
050060 041_ 0 o423. 02L 021
1_3 ,092 .52 CrVrC CENTER 0 0 1 . 0 5 5 0 . 0 B 0 . 5 4 2 1,506.00 CoNTRACTURAL SERVTCES 062.0462.060.028

79. 347 . 347 .
852.

SERVICESSERVICESSERV]CESSERVTCES
593s93s93593
00020000r_9 00018oool-7
469.39 CONTRACTURAL SERVTCES 001.0411.060.028
2 ,7 02 .00 PROJECT DESIGN 028.0590 .750.O28

89.75 SPECIAL DEPARTMENT EXPEN OO1..O42L.060.O29
593 00021s93 00041
593 00015
24 ACS FINANCIAL SYSTEM
L2 / 30 / 2025 1-6 : 59 :29

VENDOR NAME

DESCRIPTION
REPORT TOTALS:

Schedule of Bills

FTIND & ACCOUNT CLAIM INVOICE
CfTY OF WOODLAKE
GL54OR-VO8 .23 PAGE 7
AMOIINT PO# F/P ID LTNE
55,3s8 .78

ACCOUNT NAME
RECORDS PRINTED - OOO221.
25 City of Woodlake

AGENDA ITEM IV-C
January 12, 2026
Prepared by Irene Zacarias, City Staff
SUBJECT:

Action: Adoption of Resolution: Accept the Council Attendance Record for the Months of October 1, 2025, to December 31, 2025

BACKGROUND
The City Council adopted Resolution 19-05 at their regular scheduled meeting on January 14, 2019.

Resolution 19-05 added Chapter 2.040.030 to the Woodlake Municipal Code which outlines council attendance requirements.

2.04.030 – City Council Member Absence from Meetings - Reappointment.

A. A member of the City Council shall be deemed to have automatically resigned from office if the member has unexcused absences from either:

1. Any three consecutive regular meetings of the City Council; or

2. More than fifteen percent of the total number of scheduled meetings in any calendar year, or if the City Council member was appointed to fill a vacancy, more than fifteen percent of the total number of remaining scheduled meetings in that calendar year.

DISCUSSION:

The attached attendance report is provided for your review. All Council Members are currently meeting the attendance requirements.

RECOMMENDATIONS:

City staff recommends that City Council accept the report and adopt the resolution.

FISCAL IMPACT:

There is no fiscal impact.

ATTACHMENTS:

1. Resolution: Accept the Council Attendance Report for the Months of October 1, 2025, to December 31, 2025

2. Attendance Record
26 BEFORE THE CITY COUNCIL

OF THE CITY OF WOODLAKE

COUNTY OF TULARE

STATE OF CALIFORNIA
In the matter of:

ACCEPT THE COUNCIL ATTENDANCE )
REPORT FOR THE MONTHS OF ) Resolution No.

OCTOBER 1, 2025 TO DECEMBER 31, 2025 )

Councilmember _________ offered the following resolution to accept Council attendance record for the months of October 01 2025, to December 31, 2025.

WHEREAS, the City of Woodlake added the following ordinance:

CHAPTER 2.040.030 – CITY COUNCIL MEMBER ABSENCE FROM MEETINGS – REAPPOINTMENT.

The section outlines the attendance requirements for City Council members in order to avoid vacating their seat and how a vacated seat would be filled.

WHEREAS, the City Clerk kept an attendance record for each Council Member; and WHEREAS, the City Council Members notified the Mayor and the City Clerk for any absence from a Council meeting; and
WHEREAS all City Council Members currently meet the attendance requirements.

NOW, THEREFORE, the City Council of the City of Woodlake, accepts the attendance record and adopts the resolution.

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 January 12, 2026.

AYES:

NOES:

ABSTAIN:

ABSENT:
_______________________
Rudy Mendoza, Mayor
ATTEST:
_____________________
Irene Zacarias, City Clerk
27 ,?-r.'n ))-nF. aoz6 1 O-Fah )4-Feh 1 O-Mar )4-Mar 1 4-Anr DT 72-Mav 9-lun 1 4-lr rl ?R-lr rl 1 1 -A0d edl 1 3-Oct 1O-Nov 24-Nov 8-Dec 13-Jan Y x X X X X X 100.oooln Y x X X OttiT
xX
Y 94.72o/o
x
YYYxx ]]ggtrlc#x
YYY q4 1)o/" Martinez Y Y Y Y x X X X X 94.12o/o x X X Y Y X X Y l nn nno/^ Wallace X X Y X x ( X X ffi Meeting Cancelled
Unexcused Absence
Excused Absence
28 City of Woodlake

AGENDA ITEM IV-D
January 12, 2026
Prepared by Irene Zacarias, City Staff
SUBJECT:

Action: Adoption of Resolution: Requesting the Use of State Route 245 and/or State Route 216 for Community Events
BACKGROUND:

Traditionally the City of Woodlake allows various service groups to close down SR-245 and SR216 when requested for community events.

DISCUSSION:

The City of Woodlake will need to apply for encroachment permits with Caltrans to allow the display of banners and temporary shutdown of SR-245 and SR-216 on the following dates:

EVENT DATE OF HIGHWAY CLOSURE
Soap Box Car Derby May 6, 2026
Woodlake Lions Club Parade May 9, 2026
July 3rd Blast July 3, 2026
Homegrown Christmas Parade December 12, 2026
RECOMMENDATIONS:

Staff recommends that the City adopt the resolution and allow for staff to apply for the necessary encroachment permits.

FISCAL IMPACT:

There is no fiscal impact.

ATTACHMENTS:

1. Resolution: Requesting the Use of State Route 245 and/or State Route 216 for Community Events
29 BEFORE THE CITY COUNCIL

OF THE CITY OF WOODLAKE

COUNTY OF TULARE

STATE OF CALIFORNIA
In the matter of:

REQUESTING THE USE OF STATE ROUTE 245 )
AND/OR SR 216 FOR COMMUNITY EVENTS ) Resolution No.

Councilmember _______, offered the following resolution and moved its adoption. Request the use of State Route 245 and/or State Route 216 for community events.

WHEREAS, the City of Woodlake and its partners have multiple events throughout the year to promote the community; and
WHEREAS, the City of Woodlake must apply for encroachment permits with Caltrans to allow the temporary closure of state routes; and
WHEREAS, the City Council of the City of Woodlake hereby request’s permission of the California Division of Highways to conduct the following events on SR 245 and/or SR 216 in the City of Woodlake on the following dates and time:

EVENT DATE OF HIGHWAY CLOSURE
Soap Box Car Derby May 6, 2026
Woodlake Lions Club Parade May 9, 2026
July 3rd Blast July 3, 2026
Homegrown Christmas Parade December 12, 2026
The foregoing resolution was adopted upon a motion of Councilmember ______ seconded by Councilmember _________ and carried by the following vote at the City Council meeting held on January 12, 2026.

AYES: NOES:

ABSTAIN:

ABSENT:

_______________________________
Rudy Mendoza, Mayor
ATTEST:
_______________________________
Irene Zacarias, City Clerk

30 City of Woodlake

AGENDA ITEM V-A
January 12, 2026
Prepared by Emmanuel Llamas, City Staff
SUBJECT:

Action: Adoption of Resolutions: Receive Public Comments, Waive 1st Reading, and Set 2nd Reading Date of Ordinances Amending Chapter 3.18 and Chapter 5.48 of the Woodlake Municipal Code – PUBLIC HEARING
BACKGROUND:

The City is introducing amendments to the following ordinances:

Chapter 3.18 Cannabis Industry Tax - The City of Woodlake is proposing to update the California Business and Professions code referenced in the definitions for Cultivation, Dispensary, Distributor, and Manufacturer so that it reflects the most up to date California Code BPC 26001.

The City is also making edits to the Chapter 3.18 to clarify and add more precise language defining the terms: business owner, cannabis business, operator, employee, dispensary, and cannabis business regulatory permit.

Chapter 5.48 Cannabis Businesses - The City of Woodlake is proposing to update the California Business and Professions code referenced in the definitions for Cultivation, Dispensary, Distributor, and Manufacturer so that it reflects the most up to date California Code BPC 26001.

The City is also making edits to the Chapter 5.48 to clarify and add more precise language defining the terms: business owner, cannabis business, operator, employee, dispensary, and cannabis business regulatory permit.

DISCUSSION:

The purpose of this public hearing is to give citizens an opportunity to make their comments known regarding the proposed amendments and/or additions to the ordinances listed above. The City is proposing to update the referenced California Businesses and Professions code within both Chapter

3.18 and Chapter 5.48 to reflect the current California Code BPC 26001 in order to maintain an accurate and up to date definition of what Cannabis Businesses are in order to match the definitions issued by the State of California. The ordinance updates will also add language and clarify language to both Chapter 3.18 and Chapter 5.48 to provide definitions to terms that will comply with requirements of the Department of Justice to authorize use of livescan technology to assist the City in implementing cannabis business regulations.

RECOMMENDATIONS:

City staff recommends that Council receive comments, waive 1st Reading, and Set 2nd Reading Date of Ordinances Amending Chapter 3.18 and Chapter 5.48 of the Woodlake Municipal Code.

The 2nd Reading Date is recommended to be on January 26, 2026. 31 FISCAL IMPACT:

There is no fiscal impact to the general fund.

ATTACHMENTS:

1. Cannabis Ordinance Update DOJ Approved Resolution

2. Draft Ordinance - Chapter 3.18 Cannabis Industry Tax

3. Draft Ordinance – Chapter 5.48 Cannabis Businesses

4. Resolution: Receive Public Comments, Waive 1st Reading, and Set 2nd Reading Date of Ordinances Amending Chapter 3.18 and Chapter 5.48 of the Woodlake Municipal Code 32 BEFORE THE CITY COUNCIL

OF THE CITY OF WOODLAKE

COUNTY OF TULARE

STATE OF CALIFORNIA
In the matter of:

RECEIVING PUBLIC COMMENTS, WAIVING )
1st READING, AND SET 2nd READING DATE ) Resolution No. 26-

OF ORDINACE AMENDMENTS TO )
CHAPTER 3.18 AND CHAPTER 5.48 OF )

THE WOODLAKE MUNICIPAL CODE )
Councilmember , offered the following resolution and moved its adoption. Receive Public Comments, Waive 1st Reading, and Set Second Reading date for amendments to Chapter 3.18 Cannabis Industry Tax and Chapter 5.48 Cannabis Businesses, WHEREAS, the City of Woodlake wishes to amend the following ordinances:

Chapter 3.18 Cannabis Industry Tax
Chapter 5.48 Cannabis Businesses
WHEREAS, the City of Woodlake held a public hearing at the January 12, 2026, meeting to receive comments regarding these ordinance amendments; and
NOW, THEREFORE, THE CITY OF WOODLAKE DOES RESOLVE to receive Public Comments, Waive 1st Reading, and Set Second Reading date to January 26, 2026, for amendments to Chapter 3.18 Cannabis Industry Tax and Chapter 5.48 Cannabis Businesses The foregoing resolution was adopted upon a motion of Councilmember and seconded by Councilmember carried by the following vote at the City Council meeting held on January 12, 2026.

AYES:

NOES:

ABSTAIN:

ABSENT:
____________________
Rudy Mendoza, Mayor
ATTEST:
_____________________
Irene Zacarias, City Clerk
33 80237.00000\33385440.1
RESOLUTION NO. ____ _____

A RESOLUTION OF THE CITY COUNCIL OF THE

CITY OF WOODLAKE, CALIFORNIA, AUTHORIZING

USE OF LIVE SCAN TECHNOLOGY TO ASSIST THE

CITY IN IMPLEMENTING ITS CANNABIS BUSINESS
REGULATIONS.

WHEREAS, Penal Code Sections 11105(b)(11) and 13300(b)(11) authorize cities, counties, districts, and joint powers authorities to access state and local summary criminal history information for employment, licensing or certification purposes; and WHEREAS, Penal Code Section 11105(b)(11) authorizes cities, counties, districts, and joint powers authorities to access federal level criminal history information by transmitting fingerprint images and related information to the Department of Justice to be transmitted to the Federal Bureau of Investigation; and
WHEREAS, Penal Code Sections 11105(b)(11) and 13300(b)(11) require that there be a requirement or exclusion from employment, licensing, or certification based on specific criminal conduct on the part of the subject of the record; and WHEREAS, Penal Code Sections 11105(b)(11) and 13300(b)(11) require the city council, board of supervisors, governing body of a city, county, or district or joint powers authority to specifically authorize access to summary criminal history information for employment, licensing, or certification purposes; and
WHEREAS, Woodlake Municipal Code Chapter 3.18 Cannabis Industry Tax and Chapter 5.48 Cannabis Business provide that the City of Woodlake (“City”) will provide each applicant, including any business owner, operator, or employee who are responsible for the day-to-day operations of the commercial cannabis business with a ‘request for live scan service’ form, which must be taken to a live scan operator for fingerprinting. Furthermore, each applicant must submit their fingerprint images to the California Department of Justice for fingerprint-based criminal history records review and reporting to the city.

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

SECTION 1. The City of Woodlake is hereby authorized to access state and federal level summary criminal history information for potential cannabis business applicants (i.e. persons applying for either (1) a commercial cannabis business regulatory permit (including business owners, operators, and employees) for the permitting of and employment at a Commercial Cannabis Business as defined in Chapter 5.48 Section 5.48.010.the following cannabis-related businesses:

SECTION 3. Woodlake Municipal Code Chapter 5.48 Section 5.48.110 provides that commercial cannabis business regulatory permits will not be issued to applicants/permittees who have been convicted of an offense that is substantially related to the qualifications, functions, or duties of the business or profession for which the application is made, except that 34 80237.00000\33385440.1
if the city manager determines that the applicant or permittee is otherwise suitable to be issued a license and granting the license would not compromise public safety, the city manager shall conduct a thorough review of the nature of the crime, conviction, circumstances, and evidence of rehabilitation of the applicant, and shall evaluate the suitability of the applicant or permittee to be issued a permit based on the evidence found through the review. In determining which offenses are substantially related to the qualifications, functions, or duties of the business or profession for which the application is made, the city manager shall include, but not be limited to, the following: (1) A felony conviction for the illegal possession for sale, sale, manufacture, transportation, or cultivation of a controlled substance; (2) A violent felony conviction, as specified in subdivision (c) of Section 667.5 of the California Penal Code; (3) A serious felony conviction, as specified in subdivision (c) of Section 1192.7 of the California Penal Code; (4) A felony conviction involving fraud, deceit, or embezzlement.

SECTION 4. Woodlake Municipal Code Chapter 5.48 provides that no person shall be an business owner in a cannabis business if he or she is charged with or convicted of a felony; has been charged with or convicted of a violation of California Penal Code section 186.22 (participation in a criminal street gang); or is currently on parole or probation for an offense relating to the sale or distribution of a controlled substance.

SECTION 5. The City of Woodlake shall not disseminate criminal history information to a private entity.

PASSED, APPROVED AND ADOPTED this ______ day of ____________, 2026, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

___________________________
Rudy Mendoza, City Mayor
ATTEST:
____________________________
City Clerk, Irene Zacarias
APPROVED AS TO FORM:
____________________________
35 ORDINANCE NO.

AN ORDINANCE AMENDING CHAPTER 3.18

UPDATING THE REFERENCED CALIFORNIA BUSINESS

AND PROFESSIONS CODE REFERENCED IN THE

DEFINITIONS FOR CULTIVATION, DISPENSARY,

DISTRIBUTOR, MANUFACTURER TO REFLECT
THE CITY COUNCIL OF THE CITY OF WOODLAKE DOES ORDAIN AS FOLLOWS:

Section 1. PURPOSE. The provisions of this ordinance are intended to update the referenced California Business and Professions Code referenced within the ordinance’s Definitions.

Section 2. CODE ENACTMENT. Woodlake Municipal Code Chapter 3.18 Cannabis Industry Tax is amended and will read as follows:

Chapter 3.18

CANNABIS INDUSTRY TAX

3.18.010 - Cannabis Industry Tax.

The cannabis industry tax is an excise tax on the privilege of engaging in cannabis business activity in the City; it is not a sales or use tax. All of the proceeds from the tax imposed by this Chapter shall be placed in the City's general fund and used for general governmental purposes.

3.18.020 - Definitions
"Applicant" means a person who is required to file an application for a permit under this section. "Business Owner" means the individuals (s) that have an aggregate ownership of interest other than a lien or encumbrance, of 20% or more in the commercial cannabis business entity, In addition, and without limiting the foregoing, "Business Owner" includes "Owner" as defined in California Business and Professions Code section 26001 and any successor statute, as may be adopted or amended from time to time.
"Cannabis" means all parts of the plant Cannabis sativa Linnaeus, Cannabis indica, or Cannabis ruderalis, or any other strain or varietal of the genus Cannabis that may exist or hereafter be discovered or developed that has psychoactive or medicinal properties, whether growing or not, including the seeds thereof. "Cannabis" also means cannabis as defined by Section 11018 of the Health and Safety Code as enacted by Chapter 1407 of the Statutes of 1972, and amended by the California Control, Regulate and Tax Adult Use of Cannabis Initiative, and as defined by other applicable State law.
"Cannabis business" or "cannabis industry" means any business activity in the City relating to cannabis, such as cultivation (including nurseries), transportation, distribution, manufacture, compounding, conversion, processing, preparation, testing, storage, packaging, delivery and sales (wholesale and/or retail sales) of cannabis or cannabis 36 1
products, whether or not carried on for gain or profit. A cannabis business does not include any business whose only relationship to cannabis or cannabis products is the production or sale of cannabis accessories.
"Cannabis cultivation area" means the total aggregate area(s) of cannabis cultivation by a cannabis business as measured around the outermost perimeter of each separate and discrete area of cannabis cultivation at the dripline of the canopy expected at maturity and includes, but is not limited to, the space between plants within the cultivation area, the exterior dimensions of garden beds, garden plots, hoop houses, green houses, and each room or area where cannabis plants are grown, excluding nonproduction areas, as determined by the Community Development Director or his or her designee. "Cannabis industry tax" means the tax due pursuant to this Chapter for engaging in cannabis business in the City.
"Cannabis product" means any product containing cannabis, including, but not limited to, flowers, buds, oils, tinctures, concentrates, extractions, edibles and those products described in Section 11018.1 of the Health and Safety Code.
“Cannabis Regulatory Permit” means a regulatory permit issued by the city pursuant to this chapter to a commercial cannabis business and is required before any commercial cannabis activity may be conducted in the city. The initial permit and annual renewal of a commercial cannabis business is made expressly contingent upon the business' ongoing compliance with all of the requirements of this chapter and any regulations adopted by the city governing the commercial cannabis activity at issue. "Canopy" means all areas occupied by any portion of a cannabis plant, inclusive of all vertical planes, whether the areas are contiguous or noncontiguous. The plant canopy need not be contained to a single parcel of land in determining the total square footage that will be subject to tax under this Chapter. If mature plants are being cultivated using a shelving system, the surface area of each level shall be included in the total canopy calculation.
"City" means the City of Woodlake, either the entity or its territorial limits, as the context requires. "City Council" or "Council" means the City Council of the City of Woodlake. "Collector” means the City's Chief Financial Officer or his or her designee. "Commercial cannabis cultivation" means cultivation conducted by, for, or as part of a cannabis business. Commercial cannabis cultivation does not include personal medical cannabis cultivation, or cultivation for personal recreational use as authorized under the "Control, Regulate and Tax Adult Use of Marijuana Act" approved by the State's voters on November 8, 2016, for which the individual receives no compensation whatsoever.
"Commercial Cannabis Business" or "Cannabis Business" or "Cannabis Operation" means any commercial marijuana activity allowed under State Law and the implementing regulations, as State Law and the implementing regulations may be amended from time to time, and all uses permitted under any subsequently enacted State law pertaining to the same or similar uses for recreational cannabis.
"Cannabis production" means the processes associated with the processing, extraction, manufacturing, testing, distribution and transportation of medical and non-medical cannabis products. “Cannabis Facility” means property where cannabis activities take place, these activities include the cultivation, possession, manufacture, distribution, processing, storing, laboratory testing, packaging, labeling, transportation, delivery, or sale of cannabis and cannabis products or a property acting as a cannabis event organizer for temporary cannabis events. In addition, and without limiting the foregoing, “cannabis facility” includes “cannabis facility” as defined in California Business and Professions Code Section 26001.
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"Commingling" means the physical aggregation of harvest batches or nonmanufactured cannabis products by a licensee.
"Cultivation" means any activity involving the planting, growing, harvesting, drying, curing grading, or trimming of cannabis. "Cultivation" also includes nurseries. In addition, and without limiting the foregoing, "cultivation" includes "cultivation" as defined in California Business and Professions Code section 26001 and any successor statute, as may be adopted and amended from time to time. "Delivery" means the commercial transfer of marijuana cannabis or marijuana cannabis products to a customer. "Delivery" also includes the use by a retailer of any technology platform owned and controlled by the retailer, or independently licensed under this division, that enables customers to arrange for or facilitate the commercial transfer by a licensed retailer of marijuana or marijuana products.
"Delivery employee" means an individual employed by a licensed dispensary who delivers medical cannabis goods from the licensed dispensary premises to a medical cannabis patient or primary caregiver at a physical address.
"Dispensary" means a facility where cannabis or cannabis products, are offered, either individually or in combination, for retail sale, including an establishment that engages in delivery of cannabis or cannabis products as part of a retail sale. In addition, and without limiting the foregoing, "dispensary" includes a facility where a “retailer” as defined in California Business and Professions Code section 26001 as may be adopted or amended from time to time, engages in the retail sale and delivery of cannabis or cannabis products to customers
"Distributor" means a person engaged in procuring cannabis from a cultivator, and/or procuring cannabis products from a manufacturer, for sale to a licensed commercial cannabis business. In addition, and without limiting the foregoing, "distributor" includes "distributor" as defined in California Business and Professions Code section 26001 and any successor statute, as may be adopted or amended from time to time.
"Distribution" means the procurement, sale, and transport of cannabis or cannabis products between licensees.
"Employee" means each and every individual engaged in the operation or conduct of any cannabis business, whether as business owner, member of the business owner's family, , associate, or solicitor, and each and every other person employed or working in such cannabis business for a wage, salary, commission, barter or any other form of compensation.
"Gross Receipts," means the amount a Cannabis Operation received from all sources during its accounting period, without subtracting any costs or expenses. "Indoor cultivation" means the cultivation of cannabis within a structure using artificial light, at a rate greater than 25 watts per square foot.
"Manufacturer" means a person who conducts the production, preparation, propagation, or compounding of cannabis or cannabis products either directly or indirectly or by extraction methods, or independently by means of chemical synthesis, or by a combination of extraction and chemical synthesis, or that packages or repackages cannabis or cannabis products or labels or re-labels its container. In addition, and without limiting the foregoing, "manufacturer" includes "manufacturer" as defined in California Business and Professions Code section 26001 and any successor statute, as may be adopted or amended from time to time.
"Mixed-light cultivation" means the cultivation of cannabis using light deprivation and/or 38 4
artificial lighting below a rate of 25 watts per square foot." "Nursery" means a person who produces cannabis clones, immature plants, and/orseeds for wholesale distribution, used specifically for the planting, propagation, and cultivation of cannabis. In addition, and without limiting the foregoing, "nursery" includes "nursery" as defined in California Business and Professions Code section 26001 and any successor statute, as may be adopted or amended from time to time.
"Operator" means the Business Owner as defined in this chapter, and any other individual designated by the Business Owner as responsible for the day-to-day Cannabis business operation. "Personal medical cannabis cultivation" means cultivation, by either a qualified patient who cultivates cannabis exclusively for his or her personal medical use or by a caregiver who cultivates cannabis exclusively for medical use by qualified patients and who is exempt from State licensing requirements under the State Medical Cannabis Regulation and Safety Act. "Premises" means the designated structure or structures and land specified in the application that is owned, leased, or otherwise held under the control of the applicant or licensee where the commercial cannabis activity will be or is conducted. The premises shall be a contiguous area and shall only be occupied by one licensee.
"Responsible Party" shall mean the Business Owner, Operator, manager(s), and any employee having significant control over the cannabis businesses operations. "State" means the State of California.
"State Law" means all regulations and laws pertaining to Cannabis Business in the State of California. •
"State license," means a State license issued pursuant to California Business & Professions Code Sections 26001, et seq. or other applicable State law.
"Testing means a laboratory, facility, or entity in the State, that offers or performs tests of cannabis or cannabis products and that is both of the following:
1) Accredited by an accrediting body that is independent from all other persons involved in commercial marijuana cannabis activity in the State. 2) Registered with Licensed by the State Department of Public Health. "Transport" means the transfer of cannabis or cannabis products from the permitted business location of one licensee to the permitted business location of another licensee, for the purposes of conducting commercial cannabis activity authorized pursuant to this chapter.

3.18.030 - Tax Authorization
A cannabis industry tax is hereby imposed on every person who is engaged in cannabis business in the City as prescribed herein, from and after the effective date of a City Council resolution implementing the tax. It is unlawful for any person to transact or carry on any cannabis business in the City without paying, in accordance with this Chapter, the cannabis industry tax imposed by this section.
39 A. Tax on Commercial Cannabis Businesses

1. There is hereby imposed on every person engaged in commercial cannabis business in the City, an annual tax at a rate established by resolution of the City Council which rate shall not exceed twenty-five U.S. dollars ($25 USD) per square foot of cannabis business area or ten percent (10%) of annual gross receipts. The maximum square foot tax shall be adjusted annually each January 1st based on the year-overyear percentage change in Bureau of Labor Statistics San Francisco/Oakland/San Jose Consumer Price Index-AU Urban Consumers (CPI­ U) October to October comparison, or if such index is discontinued, a comparable successor consumer price index as determined by the City Council. The tax imposed under this Subsection (A)(l) shall be due and payable in installments as provided in Section

3.18.040 of this Chapter. The tax imposed under this Subsection (A)(1)shall not be implemented unless and until the City Council acts by resolution to do so.

2. The taxable square footage calculation shall be determined by including all portions of the premises where the commercial cannabis business operate s deducting therefrom driveways, sidewalks, landscaping vacant unused space areas used exclusively for office space, employee break rooms, restrooms, and storage space unrelated to the commercial cannabis business (such as a janitorial closet).

3. If more than one cannabis business operates on the premises, each licensee shall be responsible for paying the tax.

4. The City Council may by resolution, in its discretion, implement an effective tax rate which is lower than the maximum authorized rates set forth in Subsection (A)(l) for all persons engaged in a cannabis business in the City or establish differing tax rates for different categories of commercial cannabis business or tiered tax rates based on the cannabis business area. For example, and without limitation, the City Council may set different effective tax rates for cannabis cultivation for medical or non-medical cannabis, or for indoor rather than mixed light cultivation.

For example, and without limitation, the City Council may set different effective rates for each license including manufacturers, processors, distributors, transporters, testing facilities or dispensaries. The City Council may, by resolution, also decrease or increase any such effective tax rate from time to time, provided that the effective tax rate shall not, at any time, exceed the maximum tax rates authorized in Subsection (A)(l). The City may also establish, by resolution, a tiered rate which establishes different effective rates which will increase or decrease based upon the cannabis business area. An affirmative vote of the City Council is required for any tax increase resulting in a tax rate of over 5% whenever the effective rate is already set at or below 5%. Tax rates shall be set for a minimum of a one (1) fiscal year term and, unless otherwise provided by the resolution setting the rate, shall remain in effect from year to year until further action by the City Council.

5. Persons subject to the tax imposed by Subsections (A)(l) and (A)(2) shall also register and pay all fees required by the City Council. 40 6
C. No further voter approval shall be required for the adoption or increase of a tax under the authority granted by this Section 3.18.030 of this Chapter, it being the intent of the People of the City of Woodlake to authorize such a tax up to and including the maximum rates set forth above whenever implemented by the City Council hereafter.

3.18.040 Reporting and Remittance of Tax.

The cannabis industry tax imposed by this Chapter shall be due and payable as follows:

A. Each person subject to tax under this chapter, except a cannabis tax based on a square footage, shall, on or before the last day of the month following the close of each calendar quarter, prepare and submit a tax return and remit to the Collector the tax due for that quarter. At the time the return is filed, the full amount of the tax due for the prior quarter shall be remitted to the Collector. At any time, a business may apply in writing to the Collector to have these tax returns and payments made less frequently or on a different schedule. Any determination resulting from this application will be at the sole discretion of the Collector and shall be provided in writing.

B. Each person subject to a cannabis tax based upon square footage shall, on or before the last day of the month following the close of each calendar quarter, prepare and submit a tax return and remit to the Collector the tax due for that quarter. The tax shall be calculated in accordance with rules and regulations established by the Collector pursuant to 3.18.120. The tax return may include a request for adjustment of the tax due to crop loss or periods without cultivation, along with evidence substantiating the crop loss or fallow periods. If the cultivation begins significantly after January 1 or terminates significantly before December 31 of the calendar year, a request to prorate the tax may be submitted with clear and convincing evidence supporting the timing of the cultivation. The decision to prorate or adjust the tax will be made at the sole discretion of the Collector. At the time the return is filed, the full amount of the tax due for the prior quarter shall be remitted to the Collector. At any time, a business may apply in writing to the Collector to have these tax returns and payments made less frequently or on a different schedule. Any determination resulting from this application will be at the sole discretion of the Collector and shall be provided in writing.

C. All tax returns shall be completed on forms prescribed by the Collector.

D. Tax returns and payments for all outstanding taxes owed to the City under this Chapter are immediately due and payable to the City of Woodlake upon cessation of business for any reason.

3.18.050 Payments and Communications - Timely Remittance.

Whenever any payment, return, report, request or other communication is due under this Chapter, it must be received by the Collector on or before the due date. A carrier postmark will not be accepted as timely remittance. If the due date falls on Saturday, Sunday or a City holiday, the due date shall be the next regular business day on which the City is open to the public.

3.18.060 Payment - When Taxes Deemed Delinquent.

Unless otherwise specifically provided under other provisions of this Chapter, the taxes 41 7
required to be paid pursuant to this Chapter shall be deemed delinquent if not received by the City of Woodlake on or before the due date as specified in Section 3.18.040

3.18.070 Notice Not Required by City.

The City of Woodlake is not required to send a delinquency or other notice or bill to any person subject to this Chapter. Failure to send such notice or bill shall not affect the validity of any tax or penalty or interest due under this Chapter.

3.18.080 Waiver of Penalties.

The Collector may waive the penalties imposed upon any person if:

A. The person provides evidence satisfactory to the Collector that failure to pay timely was due to circumstances beyond the control of the person and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, and the person paid the delinquent cannabis industry tax and accrued interest owed the City before applying to the Collector for a waiver.

B. The waiver provisions specified in this subsection shall be granted only once during any twenty-four (24) month period.

3.18.090 Refunds.

Refunds may be paid pursuant to Section 3.20.140 of the Woodlake Municipal Code.

3.18.100 Exemptions from the Tax.

A. Nothing in this Chapter shall be deemed or construed to apply to any person transacting and carrying on any business that is exempt from the payment of such taxes as are herein prescribed by virtue of the Constitution or applicable statutes of the United States or of the State.

B. Any person claiming an exemption pursuant to this Section shall file a sworn statement with the Collector stating the facts upon which exemption is claimed. Unless and until the Collector determines in writing that such person is exempt from tax under this Chapter, such person shall be liable for the payment of the tax imposed by this Chapter.

3.18.110 Enforcement.

It shall be the duty of the Collector or designee to enforce each and all of the provisions of this Chapter.

3.18.120 Rules and Regulations.

The Collector may adopt rules and regulations not inconsistent with the provisions of this Chapter as may be necessary or desirable to aid in the implementation and enforcement of the provisions of this Chapter.

3.18.130 Apportionment.

If a cannabis business subject to a cannabis industry tax is operating both within and outside the City, it is the intent of the City to apply the cannabis industry tax so that the 42 measure of the tax fairly reflects the proportion of the taxed activity actually carried on within the City.

3.18.140 Construction.

A. This tax is intended to be applied in a manner consistent with the United States and California Constitutions, State and local law. None of the tax provided for by this Chapter shall be applied in a manner that causes an undue burden upon interstate commerce, a violation of the equal protection or due process clauses of the Constitutions of the United States or the State of California or a violation of any other provision of the California Constitution, State or local law.

3.18.150 Audit and Examination of Records and Equipment.

A. The Collector shall have the power to audit and examine all books and records of any person engaged in cannabis business in the City, including both State and federal income tax returns, California sales tax returns, or other evidence documenting the gross receipts of persons engaged in cannabis business, and, where necessary, all equipment of any person engaged in cannabis business in the City, for the purpose of ascertaining the amount of cannabis industry tax, if any, required to be paid under this Chapter, and for the purpose of verifying any statements or any item thereof when filed by any person pursuant to this Chapter. If such person, after written demand by the Collector, refuses to make available for audit, examination or verification such books, records or equipment as the Collector requests, the Collector may, after full consideration of all information within his or her knowledge concerning the cannabis business and activities of the person so refusing, make an assessment against the cannabis business of the taxes estimated to be due under this Chapter.

B. It shall be the duty of every person liable for the collection and payment to the City of any tax imposed by this Chapter to keep and preserve, for a period of at least five (5) years, all records as may be necessary to determine the amount of such tax as he or she may have been liable for the collection of and payment to the City, which records the Collector shall have the right to inspect at all reasonable times.

3.18.160 Modification, repeal or amendment.

Pursuant to Section 9217 of the California Elections Code the City Council shall have the right and authority to amend or repeal the ordinance, or amend it in any lawful manner which does not result in an increase in the maximum rate of the tax or broaden the scope of the tax imposed herein, without further voter approval. If the City Council repeals any provision of this chapter, it may subsequently reenact it without voter approval, as long as the reenacted provision does not result in an increase in the maximum rate of the tax or broaden the scope of the tax imposed herein.

3.18.170 Other Licenses, Permits, Taxes, Fees, or Charges.

Except as expressly provided in this Chapter, nothing contained in this Chapter shall be deemed to repeal, amend, be in lieu of, replace or in any way affect any requirements for any permit or license required by, under or by virtue of any provision of any other title or Chapter of this Code or any other ordinance or resolution of the City, nor be deemed to repeal, amend, be in lieu of, replace or in any way affect any tax, fee or other charge 43 imposed, assessed or required by, under or by virtue of any other title or Chapter of this Code or any other ordinance or resolution of the City. Any references made or contained in any other title or Chapter of this Code to any permits, licenses, taxes, fees, or charges, or to any schedule of license fees, shall be deemed to refer to the permits, licenses, taxes, fees or charges, or schedule of license fees, provided for in other titles or Chapters of the Woodlake City Code unless otherwise expressly provided.

3.18.180 Successor's and Assignee's Responsibility.

Notwithstanding any other provision within the City's municipal code or any other ordinance of the City, no locally issued business license for any cannabis business can be transferred unless and until an amount equal to the estimated taxes projected by the Collector to be owed under this Chapter at the close of the quarter following the consummation of transfer, is actually deposited in-full with the City. Upon consummation of the transfer, any overpayment may be claimed through a timely and appropriate refund as authorized within this Chapter.

3.18.190 Payment of Tax Does Not Authorize Unlawful Business.

A. The payment of a tax required by this Chapter, and its acceptance by the City, shall not entitle any person to engage in any cannabis business unless the person has complied with all of the requirements of this Code and all other applicable State or local laws.

B. No tax paid under this Chapter shall be construed as authorizing the conduct or continuance of any illegal or unlawful business, or any business in violation of any State or local laws.

3.18.200 Deficiency Determinations.

If the Collector is not satisfied that any tax return or other statement filed as required under this Chapter is correct, or that the amount of tax is correctly computed, he or she may compute and determine the amount to be paid and make a deficiency determination upon the facts contained in the tax return or statement or any information in his or her possession or that may come into his or her possession within three (3) years of the date the tax was originally due and payable, or such later date as allowable by law. One or more deficiency determinations of the amount of tax due for a period or periods may be made. When a person discontinues engaging in a business, a deficiency determination may be made at any time within three (3) years thereafter, or such later date as allowable by law, as to any liability arising from engaging in such business whether or not a deficiency determination is issued prior to the date the tax would otherwise be due.

Whenever a deficiency determination is made, a notice shall be given to the person concerned in the same manner as notices of assessment are given under Section 3.20.100.

3.18.210 Failure to Report- Nonpayment.

A. Under any of the following circumstances and at any time, the Collector may make and give notice of an assessment of the amount of tax owed by a person under this Chapter:
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1. If the person has not filed a complete return or statement required under this Chapter;

2. If the person has not timely paid any tax, fee, interest and/or penalties due under of this Chapter; or

3. If the person has not, after demand by the Collector, filed a corrected return or statement, or furnished to the Collector adequate substantiation of the information contained in a return or statement filed previously.

B. The notice of assessment shall separately set forth the amount of any tax, fee, interest and/or penalties known by the Collector to be due or estimated by the Collector, after consideration of all information within the Collector's knowledge concerning the business and activities of the person assessed, to be due under each applicable section of this Chapter.

3.18.220 Tax Assessment - Notice Requirements.

The notice of assessment shall be served upon the person liable for the tax under this Chapter either by personal delivery, or by a deposit of the notice in the United States mail, postage prepaid thereon, addressed to the person at the address of the location of the business or to such other address as he or she shall register with the Collector for the purpose of receiving notices provided under this Chapter; or, should the person have no address registered with the Collector for such purpose, then to such person's last known address. For the purposes of this section, a service by mail is complete at the time of deposit in the United States mail.

3.18.230 Appeal Procedure.

Any taxpayer aggrieved by any decision of the Collector with respect to the amount of tax, fee, interest and penalties, if any, due under this Chapter may appeal to the City Manager by filing a written appeal with the Clerk of the Woodlake City Council within fifteen (15) calendar days of the mailing of the decision or determination. The Clerk shall schedule the appeal and give fifteen (15) business days' written notice to the appellant of the time and place of hearing by serving the notice personally or by depositing in the United States Post Office in the City, postage prepaid, addressed as shown on the appeal papers or, if none, such other address as is known to the City or, absent any address, by publication in a newspaper of general circulation in the City. The City Manager or designee shall have authority to determine all questions raised on such appeal. No such determination shall conflict with any substantive provision of this Chapter.

3.18.240 Conviction for Chapter Violation -Taxes not Waived.

The conviction and punishment of any person for failure to pay a required tax, fee, penalty and/or interest under this Chapter shall not excuse or exempt such person from any civil action for the amounts due under this Chapter. No civil action shall prevent a criminal prosecution for any violation of the provisions of this Chapter or of any State law requiring the payment of all taxes.

3.18.250 Violation Deemed Misdemeanor.

Any person who violates any provision of this Chapter or who other than by a sworn 45 11
statement, knowingly or intentionally misrepresents to any officer or employee of the City any material fact herein required to be provided is guilty of a misdemeanor punishable as provided in Section,5.04.420 of this Code. A person who on a sworn statement states as true a material fact that he or she knows to be false is guilty of perjury.

3.18.260 Actions to Collect.

The amount of any tax, fee, penalty and/or interest imposed pursuant to this Chapter shall be deemed a debt owed to the City. An action may be commenced in the name of the City in any court of competent jurisdiction, for the amount of any delinquent tax, fees, penalties and interest thereon.

3.18.270 Severability.

If any provision of this Chapter, or its application to any person or circumstance, is determined by a court of competent jurisdiction to be unlawful, unenforceable or otherwise void, that determination shall have no effect on any other provision of this Chapter or the application of this Chapter to any other person or circumstance and, to that end, the provisions hereof are severable.

3.18.280 Remedies Cumulative.

All remedies prescribed under this Chapter shall be cumulative and the use of one or more remedies by the City shall not bar the use of any other remedy for the purpose of enforcing the provisions hereof.

3.18.290 Amendment or Repeal.

This Chapter may be repealed or amended by ordinance of the Woodlake City Council without a vote of the People except that, as required by Article XIIIC of the California Constitution, any amendment that increases the maximum rates of tax beyond the levels authorized in 3.18.030 above shall not take effect unless approved by a vote of the People.

The City Council may, by resolution, implement a tax under this Chapter in any amount or at any rate that does not exceed the maximum rates set forth in Section 3.18.030."

3.18.300 Penalties.

Any entity that fails to pay the taxes or fees required by this chapter within fifteen (15) days after the due date shall pay in addition to the taxes a penalty for nonpayment in the sum equal to twenty-five percent (25%) of the total amount due. Additional penalties will be assessed in the following manner: ten percent (10%) shall be added on the first day of each calendar month following the month of the imposition of the twenty-five percent (25%) penalty if the tax remains unpaid - up to a maximum of one hundred percent (100%) of the tax payable on the due date.

Receipt of the tax payment by the City shall govern the determination of whether the tax is delinquent. Postmarks will not be accepted as adequate proof of a timely payment.

Section 3. CEQA REVIEW. The City Council hereby finds that this ordinance is not subject to review under the California Environmental Quality Act (CEQA) pursuant to CEQA Guidelines section 15061(b)(3) [there is no possibility the activity in question may have a significant affirmative effect on the environment]. In addition to the foregoing general exemption, the City Council further finds that the ordinance is categorically exempt from review under CEQA under the 46 12
Class 8 categorical exemption [regulatory activity to assure the protection of the environment]. The City Manager is hereby directed to ensure that a Notice of Exemption is filed pursuant to CEQA Guidelines section 15062 [14 C.C.R. § 15062].

Section 4. NO LIABILITY. The provisions of this ordinance shall not in any way be construed as imposing any duty of care, liability or responsibility for damage to person or property upon the City of Woodlake, or any official, employee or agent thereof.

Section 5. PENDING ACTIONS. Nothing in this ordinance or in the codes hereby adopted shall be construed to affect any suit or proceeding pending or impending in any court, or any rights acquired, or liability incurred, or any cause or causes of action acquired or existing, under any act or ordinance or code repealed by this ordinance, nor shall any just or legal right or remedy of any character be lost, impaired or affected by this ordinance.

Section 6. SEVERABILITY. If any section, subsection, subdivision, paragraph, sentence, clause or phrase of this ordinance, or its application to any person or circumstance, is for any reason held to be invalid or unenforceable, such invalidity or unenforceability shall not affect the validity or enforceability of the remaining sections, subsections, subdivisions, paragraphs, sentences, clauses or phrases of this ordinance, or its application to any other person or circumstance. The City Council of the City of Woodlake hereby declares that it would have adopted each section, subsection, subdivision, paragraph, sentence, clause or phrase hereof, irrespective of the fact that any one or more other sections, subsections, subdivisions, paragraphs, sentences, clauses or phrases hereof be declared invalid or unenforceable.

Section 7. CONSTRUCTION. The City Council intends this ordinance to supplement, not to duplicate or contradict, applicable state and federal law and this ordinance shall be construed in light of that intent. To the extent the provisions of the Woodlake Municipal Code as amended by this ordinance are substantially the same as provisions in the Woodlake Municipal Code existing prior to the effectiveness of this ordinance, then those amended provisions shall be construed as continuations of the earlier provisions and not as new enactments.

Section 8. EFFECTIVE DATE. The foregoing ordinance shall take effect thirty (30) days from the date of the passage hereof. Prior to the expiration of fifteen (15) days from the enactment hereof a certified copy of this ordinance shall be posted in the office of the City Clerk pursuant to Government Code section 36933(c)(1) and a summary shall be published once in the Foothills SunGazette, a newspaper printed and published in the City of Woodlake, State of California, together with the names of the Council members voting for and against the same. 47 13
THE FOREGOING ORDINANCE was passed and adopted by the City Council of the City of Woodlake, State of California, on _________________ at a regular meeting of said Council duly and regularly convened on said day by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

Rudy Mendoza
Mayor, City of Woodlake
ATTEST:

Irene Zacarias
City Clerk
48 1
ORDINANCE NO.

AN ORDINANCE AMENDING CHAPTER 5.48

UPDATING THE REFERENCED CALIFORNIA BUSINESS

AND PROFESSIONS CODE REFERENCED IN THE

DEFINITIONS FOR CULTIVATION, DISPENSARY,

DISTRIBUTOR, MANUFACTURER TO REFLECT
THE CITY COUNCIL OF THE CITY OF WOODLAKE DOES ORDAIN AS FOLLOWS:

Section 1. PURPOSE. The provisions of this ordinance are intended to update the referenced California Business and Professions Code referenced within the ordinance’s Definitions.

Section 2. CODE ENACTMENT. Woodlake Municipal Code Chapter 5.48 Cannabis Businesses is amended and will read as follows:

5.48.010 – Definitions
Chapter 5.48

CANNABIS BUSINESSES
"Applicant" means a person who is required to file an application for a permit under this section. "Business Owner" means the individuals (s) that have an aggregate ownership of interest other than a lien or encumbrance, of 20% or more in the commercial cannabis business entity, In addition, and without limiting the foregoing, "Business Owner" includes "Owner" as defined in California Business and Professions Code section 26001 and any successor statute, as may be adopted or amended from time to time.
"Cannabis" means all parts of the plant Cannabis sativa Linnaeus, Cannabis indica, or Cannabis ruderalis, or any other strain or varietal of the genus Cannabis that may exist or hereafter be discovered or developed that has psychoactive or medicinal properties, whether growing or not, including the seeds thereof. "Cannabis" also means cannabis as defined by Section 11018 of the Health and Safety Code as enacted by Chapter 1407 of the Statutes of 1972, and amended by the California Control, Regulate and Tax Adult Use of Cannabis Initiative, and as defined by other applicable State law.
"Cannabis business" or "cannabis industry" means any business activity in the City relating to cannabis, such as cultivation (including nurseries), transportation, distribution, manufacture, compounding, conversion, processing, preparation, testing, storage, packaging, delivery and sales (wholesale and/or retail sales) of cannabis or cannabis 49 1
products, whether or not carried on for gain or profit. A cannabis business does not include any business whose only relationship to cannabis or cannabis products is the production or sale of cannabis accessories.
"Cannabis cultivation area" means the total aggregate area(s) of cannabis cultivation by a cannabis business as measured around the outermost perimeter of each separate and discrete area of cannabis cultivation at the dripline of the canopy expected at maturity and includes, but is not limited to, the space between plants within the cultivation area, the exterior dimensions of garden beds, garden plots, hoop houses, green houses, and each room or area where cannabis plants are grown, excluding nonproduction areas, as determined by the Community Development Director or his or her designee. "Cannabis industry tax" means the tax due pursuant to this Chapter for engaging in cannabis business in the City.
"Cannabis product" means any product containing cannabis, including, but not limited to, flowers, buds, oils, tinctures, concentrates, extractions, edibles and those products described in Section 11018.1 of the Health and Safety Code.
“Cannabis Regulatory Permit” means a regulatory permit issued by the city pursuant to this chapter to a commercial cannabis business and is required before any commercial cannabis activity may be conducted in the city. The initial permit and annual renewal of a commercial cannabis business is made expressly contingent upon the business' ongoing compliance with all of the requirements of this chapter and any regulations adopted by the city governing the commercial cannabis activity at issue. "Canopy" means all areas occupied by any portion of a cannabis plant, inclusive of all vertical planes, whether the areas are contiguous or noncontiguous. The plant canopy need not be contained to a single parcel of land in determining the total square footage that will be subject to tax under this Chapter. If mature plants are being cultivated using a shelving system, the surface area of each level shall be included in the total canopy calculation.
"City" means the City of Woodlake, either the entity or its territorial limits, as the context requires. "City Council" or "Council" means the City Council of the City of Woodlake. "Collector” means the City's Chief Financial Officer or his or her designee. "Commercial cannabis cultivation" means cultivation conducted by, for, or as part of a cannabis business. Commercial cannabis cultivation does not include personal medical cannabis cultivation, or cultivation for personal recreational use as authorized under the "Control, Regulate and Tax Adult Use of Marijuana Act" approved by the State's voters on November 8, 2016, for which the individual receives no compensation whatsoever.
"Commercial Cannabis Business" or "Cannabis Business" or "Cannabis Operation" means any commercial marijuana activity allowed under State Law and the implementing regulations, as State Law and the implementing regulations may be amended from time to time, and all uses permitted under any subsequently enacted State law pertaining to the same or similar uses for recreational cannabis.
"Cannabis production" means the processes associated with the processing, extraction, manufacturing, testing, distribution and transportation of medical and non-medical cannabis products. “Cannabis Facility” means property where cannabis activities take place, these activities include the cultivation, possession, manufacture, distribution, processing, storing, laboratory testing, packaging, labeling, transportation, delivery, or sale of cannabis and cannabis products or a property acting as a cannabis event organizer for temporary cannabis events. In addition, and without limiting the foregoing, “cannabis facility” includes “cannabis facility” as defined in California Business and Professions Code Section 26001. 50 1
"Commingling" means the physical aggregation of harvest batches or nonmanufactured cannabis products by a licensee.
"Cultivation" means any activity involving the planting, growing, harvesting, drying, curing, grading, or trimming of cannabis. "Cultivation" also includes nurseries. In addition, and without limiting the foregoing, "cultivation" includes "cultivation" as defined in California Business and Professions Code section 26001 and any successor statute, as may be adopted and amended from time to time. "Delivery" means the commercial transfer of marijuana cannabis or marijuana cannabis products to a customer. "Delivery" also includes the use by a retailer of any technology platform owned and controlled by the retailer, or independently licensed under this division, that enables customers to arrange for or facilitate the commercial transfer by a licensed retailer of marijuana or marijuana products.
"Delivery employee" means an individual employed by a licensed dispensary who delivers medical cannabis goods from the licensed dispensary premises to a medical cannabis patient or primary caregiver at a physical address.
"Dispensary" means a facility where cannabis or cannabis products, are offered, either individually or in combination, for retail sale, including an establishment that engages in delivery of cannabis or cannabis products as part of a retail sale. In addition, and without limiting the foregoing, "dispensary" includes a facility where a “retailer” as defined in California Business and Professions Code section 26001 as may be adopted or amended from time to time, engages in the retail sale and delivery of cannabis or cannabis products to customers
"Distributor" means a person engaged in procuring cannabis from a cultivator, and/or procuring cannabis products from a manufacturer, for sale to a licensed commercial cannabis business. In addition, and without limiting the foregoing, "distributor" includes "distributor" as defined in California Business and Professions Code section 26001 and any successor statute, as may be adopted or amended from time to time.
"Distribution" means the procurement, sale, and transport of cannabis or cannabis products between licensees.
"Employee" means each and every individual engaged in the operation or conduct of any cannabis business, whether as business owner, member of the business owner's family, , associate, or solicitor, and each and every other individual employed or working in such cannabis business for a wage, salary, commission, barter or any other form of compensation. "Gross Receipts," means the amount a Cannabis Operation received from all sources during its accounting period, without subtracting any costs or expenses. "Indoor cultivation" means the cultivation of cannabis within a structure using artificial light, at a rate greater than 25 watts per square foot.
"Manufacturer" means a person who conducts the production, preparation, propagation, or compounding of cannabis or cannabis products either directly or indirectly or by extraction methods, or independently by means of chemical synthesis, or by a combination of extraction and chemical synthesis, or that packages or repackages cannabis or cannabis products or labels or re-labels its container. In addition, and without limiting the foregoing, "manufacturer" includes "manufacturer" as defined in California Business and Professions Code section 26001 and any successor statute, as may be adopted or amended from time to time.
"Mixed-light cultivation" means the cultivation of cannabis using light deprivation and/or 51 1
artificial lighting below a rate of 25 watts per square foot." "Nursery" means a person who produces cannabis clones, immature plants, and/orseeds for wholesale distribution, used specifically for the planting, propagation, and cultivation of cannabis. In addition, and without limiting the foregoing, "nursery" includes "nursery" as defined in California Business and Professions Code section 26001 and any successor statute, as may be adopted or amended from time to time.
"Operator" means the Business Owner as defined in this chapter, and any other individual designated by the Business Owner as responsible for the day-to-day Cannabis business operation. "Personal medical cannabis cultivation" means cultivation, by either a qualified patient who cultivates cannabis exclusively for his or her personal medical use or by a caregiver who cultivates cannabis exclusively for medical use by qualified patients and who is exempt from State licensing requirements under the State Medical Cannabis Regulation and Safety Act. "Premises" means the designated structure or structures and land specified in the application that is owned, leased, or otherwise held under the control of the applicant or licensee where the commercial cannabis activity will be or is conducted. The premises shall be a contiguous area and shall only be occupied by one licensee.
"Responsible Party" shall mean the Business Owner, Operator, manager(s), and any employee having significant control over the cannabis businesses operations. "State" means the State of California.
"State Law" means all regulations and laws pertaining to Cannabis Business in the State of California. •
"State license," means a State license issued pursuant to California Business & Professions Code Sections 26001, et seq. or other applicable State law.
"Testing means a laboratory, facility, or entity in the State, that offers or performs tests of cannabis or cannabis products and that is both of the following:
1) Accredited by an accrediting body that is independent from all other persons involved in commercial marijuana cannabis activity in the State. 2) Registered with Licensed by the State Department of Public Health. "Transport" means the transfer of cannabis or cannabis products from the permitted business location of one licensee to the permitted business location of another licensee, for the purposes of conducting commercial cannabis activity authorized pursuant to this chapter.

5.48.020 Cannabis Production Permitted Uses and Zoning.

Business Owners meeting the requirements of thissection shall be allowed to conduct the following Commercial Cannabis activities in the I - Light Industrial district of the City:
• Cultivation – Indoor or Mixed Light Only
• Manufacturing.
• Testing.
• Distribution.
• Transportation.

The Commercial Cannabis Operations shall at all times be in compliance with this section as it may 52 1
be amended from time to time or repealed and replaced by another section governing the Commercial Cannabis Operations.

5.48.030 Commercial Cannabis Business Minimum Operational Requirements and Restrictions.

The following operational requirements and restrictions shall apply to all commercial cannabis manufacturing, testing, distribution, transportation and cultivation and as described in 5.48.020.

A. State Law. The Commercial Cannabis Business shall at all times be in compliance with State Law and the implementing regulations, as they may be amended from time to time, as well as all required State license(s) under State Law, and any other applicable State law. The Operator shall obtain required licenses under State Law prior to opening for business, or if the State is not ready to issue licenses under State Law prior to the time of opening, within twelve (12) months of the State being ready to issue the required license(s). Provided, however, that the Operator shall at all times be in compliance with all other requirements of State Law and implementing regulations, and any other applicable State law, regardless of the timing of the issuance of a license under State Law. If the Operator uses the approved Cannabis operations for commercial recreational cannabis, the Operator shall meet or exceed the health and safety requirements of State Law in any operations relating to recreational cannabis.

B. Register of Employees. The Operator shall maintain a current register of the names of persons required to have Employee Permits. The register shall be available to the Police Chief or the Police Chief’s designee at all times immediately upon request. 53 1
C. Signage. There shall be no signage or markings on the Premises, or off-site, which in any way evidencesthat Commercial Cannabis Businesses are occurring on the property. Interior building signage is permissible provided the signage is not visible outside of the building.

D. Cannabis Consumption. No cannabis shall be smoked, ingested or otherwise consumed on the Premises without prior City approval. Adequate signage of this prohibition shall be displayed throughout the facility.

E. Alcoholic Beverages. Alcohol for personal consumption shall not be provided, stored, kept, located, sold, dispensed, or used on the Premises.

F. Transportation. Transportation shall only be conducted according to activity permitted by State law.

G. Distribution. There shall be no deliveries from the Premises of cannabis or cannabis containing products except to another local licensed or permitted cannabis business.

H. Retail Sales. The retail sale of cannabis is expressly prohibited.

I. Public Access. There shall be no public access to the Premises without prior written authorization from the Police Chief or the Police Chief’s designee.

J. Minors. It shall be unlawful for any Operator to employ any person who is not at least twentyone (21) years of age, or any older age if set by the State.

K. Distance separation from schools. Commercial Cannabis Business shall comply with the distance separation requirements from schools as required by State law. In addition, a Cannabis operation shall not be located within 1000 feet from any existing school or proposed school site as identified in the General Plan. Measurements shall be from property boundary to property boundary. For purposes of this section, school means any public or private school providing instruction in kindergarten or grades 1-12, inclusive, but does not include any private school in which education is primarily conducted in private homes.

L. Hours of Operation. Commercial cannabis operations shall be allowed to operate per the requirements of the underlying zone district and subject to the City's noise and nuisance ordinances. Deliveries to the commercial cannabis business may only take place during regular business hours
M. Building and Related Codes. Commercial cannabis operations shall be subject to the following requirements:

1. The Premises in which the Cannabis business occur shall comply with all applicable local, State and federal laws, rules, and regulations including, but not limited to, building codes and the Americans with Disabilities Act, as certified by the Building Official of the City. The Operator shall obtain all required building permits and comply with all applicable City standards.

2. The Responsible Party shall ensure that the Premises has sufficient electrical load for the Cannabis production. The use of generators is prohibited other than for temporary emergency use.

3. Butane and other flammable materials are permitted to be used for extraction and processing 54 1
provided the Operator complies with all applicable fire and building codes, and any other laws and regulations relating to the use of those products, to ensure the safety of that operation. Employee training records and safety equipment must be maintained and all equipment must be compliant with State safety regulations in §§40100 – 41099 and as they may be amended. The Woodlake Fire Department shall inspect and approve the Premises for use of the products prior to City's issuance of a certificate of occupancy, or otherwise prior to opening for business, to ensure compliance with this requirement.

4. The Operator shall comply with all laws and regulations pertaining to use of commercial kitchen facilities for the Cannabis production.

5. The Operator shall comply with all environmental laws and regulations pertaining to the Cannabis production, including the use, storage, and disposal of water and pesticides, and shall otherwise use best practices to avoid environmental harm. The cannabis business must provide proof of a Board of Equalization Seller’s Permit.

N. Odor control. Cannabis businesses shall provide a sufficient odor absorbing ventilation and exhaust system so that odor generated inside the facility that is distinctive to its operation is not detected outside the Premises, outside the building housing the Cannabis business, or anywhere on adjacent property or public rights-of-way. As such, Cannabis businesses must install and maintain the following equipment or any other equipment which the City's Building Official determines has the same or better effectiveness, if a smell extends beyond a property line:

1. An exhaust air filtration system with odor control that prevents internal odors and pollen from being emitted externally; or an air system that creates negative air pressure between the cannabis facility's interior and exterior so that the odors generated inside the cannabis facility are not detectable outside the cannabis facility.

O. Consumable Products. Cannabis businesses that manufacture products in the form of food or other comestibles shall obtain and maintain the appropriate approvals from the State Department of Public Health for the provision of food or other comestibles, unless otherwise governed by State Law and licensed by the State. The distance specified in this section shall be measured in the same manner as provided in subdivision (c) of Section 11362.768 of the Health and Safety Code unless otherwise provided by law.

P. The City does not allow the outdoor commercial cultivation of cannabis products.

Q. Secure Building. All commercial cannabis operations shall occur entirely inside of a building that shall be secure, locked, and fully enclosed, with a ceiling, roof or top. The building shall include a burglar alarm monitored by an alarm company or private security company. The building, including all walls, doors, and the roof, shall be of solid construction meeting the minimum building code requirements for industrial structures (including, without limitation, commercial greenhouse structures), and include material strong enough to prevent entry except through an open door. Notwithstanding the foregoing, the roof may be of solid translucent material provided other security measures exist to ensure that the Cannabis Operation cannot be seen, herd or smelled beyond the property line. The precise building construction and material to be used shall be identified and provided to the City prior to construction and provided with the application.

R. Premises Security. The following security conditions shall apply:

1. Alarm System (both perimeter, fire and panic).
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2. Remote monitoring of alarm systems.

3. Perimeter lighting systems (motion sensor) for after-hours security.

4. Perimeter security and lighting as approved by the Police Chief and Community Development Director.

5. Use of drive gates with card key access or similar to access the facility.

6. Entrance areas to be locked at all times and under the control of a designated Responsible Party.

7. Use of access control systems to limit access to grow and processing areas.

8. Exterior and interior camera systems approved by the Police Chief. The camera systems shall meet the minimum requirements of State Law, include interior monitoring of all access points of the site from the interior, and be of a minimum 5 mega pixel in resolution.

9. All security systems at the site are attached to an unintenuptable power supply that provide 24 hour of power.

10. 24-hour security patrols by a recognized security company licensed by the California Department of Consumer Affairs or otherwise acceptable to the Police Chief.

11. All current contact information regarding the security company shall be provided to the Police Chief.

12. Woodlake Police Department or Department designee shall have access to all security systems.

13. Subject to the provisions below regarding the use and handling of Confidential Information, IP access for remote monitoring of security cameras by the Woodlake Police Department or Department designee.

14. Subject to the provisions below regarding the use and handling of Confidential Information, any and all video or audio tape recordings made for security or other purposes shall be marked with the date and time made and shall be kept, in an unaltered state, for a period of thirty (30) days and must be made available to the Woodlake Police Department or Department designee for duplication upon demand. In addition, upon request by the Woodlake Police Department the Responsible Party shall duplicate the records for the Woodlake Police Department or Department designee.

15. Hardened bullet resistant windows for exterior windows as part of any new or existing construction.

16. Accounting software systems need to be in place to provide audit trails of both product and cash, where applicable.

17. Electronic track and trace systems for cannabis products as approved by the Police Chief or or Police Chief’s designee as required by State law.
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18. Premises may be inspected and records of the Business Owner audited by the City for compliance on a quarterly basis.

19. State of the art network security protocols and equipment need to be in place to protect computer information.

20. The foregoing requirements shall be approved by the Police Chief or the Police Chief’s designee prior to commencing operations. The Police Chief may supplement these security requirements once operations begin, subject to review by the City Council if requested by the Business Owner.

21. The City, Police Chief, Police Department employees, and any other law enforcement official acting under the direction of the Police Chief who access the Premises and video and/or audio feeds or recordings of the Premises ("Recipients") may receive or be provided with confidential information relating to the Cannabis business, which may include the following: data, records, plans, and matters relating to customers, vendors, tenants, agreements, and business records (collectively "Confidential Information").

22. To the extent Confidential Information is acquired without a warrant from access to the Premises and video and/or audio feeds or recordings as authorized under this section, the Recipients shall, to the maximum extent possible, keep such Confidential Information confidential and not disclose the Confidential Information to any third parties. Provided, however, that the Recipients may disclose Confidential Information to the State or Federal courts in California in connection with any criminal law enforcement action against the Business Owner or Operator, (including its employees, contractors and agents conducting business within the Premises) arising from or related to the Cannabis business, but only to the extent it is necessary and relevant to such criminal prosecution , and the Recipients shall file any such documents under seal to the extent they contain any Confidential Information.

Notwithstanding the foregoing, the City may disclose Confidential Information:
a. As may be required by the California Public Records Act or pursuant to a civil subpoena, provided however, the City shall notify the Operator and provide the Operator with a reasonable opportunity to obtain a protective order before disclosing the Confidential Information.
b. In connection with any City enforcement proceeding relating to compliance with City's Municipal Code and this section, but only to the extent the Confidential Information is relevant to the proceeding.

23. Deliveries of Supplies and Transportation of Product. The following rules apply to the deliveries and transportation:
a. Deliveries to the Premises of supplies shall only occur as provided for in the diagram and floor plan on file with the City as part of the application process. Delivery vehicles shall not have any markings indicating that deliveries are being made to a commercial cannabis operation. During business hours, any shipment of cannabis goods accepted by the licensed dispensary shall not enter the premises through an entrance that is available for use by the public to enter or exit the premises. During business hours, any shipment of medical cannabis goods accepted by the licensed dispensary shall not enter the premises through an entrance that is available for use by the public to enter or exit the premises b. The transportation of cannabis samples and product to and from the Premises shall be in 57 1
unmarked vehicles with no indication that the vehicles are transporting cannabis samples and products. The Responsible Party shall stagger transportation times, vary routes from the facility, and take other security measures as requested by the Police Chief.

24. Premises Maintenance. The Business Owner, Operator, and all Responsible Parties shall continually maintain the Premises and its infrastructure so that it is visually attractive and not dangerous to the health, safety and general welfare of employees, patrons, surrounding properties, and the general public. The Premises or Commercial Cannabis Operation shall not be maintained in a manner that causes a public or private nuisance.

25. Location of Uses. The Commercial Cannabis Operation permitted by this section shall only be allowed in the locations designated on the diagram and floor plan of the Premises submitted with the application for a Regulatory Permit. The Commercial Cannabis Operation shall not operate at any place other than the address of the Cannabis Operation stated in the Regulatory Permit.

26. Commercial Cannabis Regulatory Permit. No person or entity shall operate a Commercial Cannabis Operation within the City of Woodlake without first obtaining a Commercial Cannabis Regulatory Permit from the City. The Regulatory Permit shall be site specific and shall specifically identify the commercial cannabis activity that will be allowed at that site.

No commercial cannabis activity will be allowed unless specifically identified in the Regulatory Permit.

27. Commercial Cannabis Conditional Use Permit. Prior to, or concurrently with, applying for a Regulatory Permit, the Applicant shall process a Commercial Cannabis Conditional Use Permit. Information that may be duplicative in the two applications can be incorporated by reference. The Cannabis Conditional Use Permit shall run with the Regulatory Permit and not the land.

5.48.040 Cannabis Dispensaries Permitted Uses and Zoning.

A. Business Owners meeting the requirements of this section shall be allowed to conduct Cannabis Dispensary Operations in the I-Light Industrial, CC-Central Commercial or CN – Neighborhood Commercial zone districts of the City: The Cannabis Dispensary Operation shall at all times be in compliance with this section as it may be amended from time to time or repealed and replaced by another section governing the Cannabis Dispensary operation.

5.48.050 Cannabis Dispensaries Requirements and Restrictions.

A. The City of Woodlake will limit the number regulatory permits for dispensaries to one permit plus an additional permit per every 5,000 residents.

B. The City will conduct a request for regulatory permit applications when dispensary regulatory permits are available.

C. State Law and Other State Laws. The Cannabis dispensary shall at all times be in compliance with State Law and the implementing regulations, as they may be amended from time to time, as well as all required State license(s) under State Law, and any other applicable State law. The Operator shall obtain required licenses under State Law prior to opening for business, or if the State is not ready to issue licenses under State Law prior to the time of opening, within twelve (12) months of the State being ready to issue the required license(s). Provided, however, that the Operator shall at all times be in compliance with all other requirements of State Law and 58 1
implementing regulations, and any other applicable State law, regardless of the timing of the issuance of a license under State Law. The Operator shall meet or exceed the health and safety requirements of State Law in any operations relating to recreational cannabis.

D. Register of Employees. The Operator shall maintain a current register of the names of persons required to have Employee Permits. The register shall be available to the Police Chief at all times immediately upon request. All agents, officers, or other persons acting for or employed by a licensee shall display a laminated identification badge issued by the licensee. The identification badge shall, at a minimum, include the licensee’s “doing business as” name and license number, the employee’s first and last name, and a color photograph of the employee that shows the full front of the employee’s face and that is at least 2 inches by 2 inches in size.

E. Labeling. All cannabis products offered to customers at a retail location must provide testing and labeling at a minimum as required by State law and in compliance with any additional City regulations and as they may be amended
F. Signage. All signage shall be approved by the City of Woodlake and consistent with the City’s Signage Ordinances.

G. Alcoholic Beverages. Alcohol for personal consumption shall not be provided, stored, kept, located, sold, dispensed, or used on the Premises.

H. Transportation. Transportation shall only be conducted according to activity permitted by State law.

I. Distribution. There shall be no deliveries to or from the Premises of cannabis or cannabis containing products except to local licensed or permitted cannabis business.

J. Minors. It shall be unlawful for any Operator to employ any person who is not at least twentyone (21) years of age, or any older age if set by the State.

K. Distance separation from schools. Cannabis dispensaries shall comply with the distance separation requirements from schools as required by State law. In addition, a Cannabis Dispensary shall not be located within 1000 feet from any existing school or proposed school site asidentified in the General Plan. Measurementsshall be from property boundary to property boundary. For purposes of this section, school means any public or private school providing instruction in kindergarten or grades 1-12, inclusive, but does not include any private school in which education is primarily conducted in private homes. The distance specified in this section shall be measured in the same manner as provided in subdivision (c) of Section 11362.768 of the Health and Safety Code unless otherwise provided by law.

L. Hours of Operation. Cannabis Dispensaries shall be allowed to operate per the requirements of the underlying zone district and subject to the City's noise and nuisance ordinances but in no case shall exceed the minimum State standards or open before 6 a.m. or remain open after 9 p.m. Pacific time.

M. Building and Related Codes. The Cannabis Dispensary shall be subject to the following requirements:

1. The Premises in which the Cannabis Dispensary operations occur shall comply with all applicable local, State and federal laws, rules, and regulations including, but not limited to, building codes and the Americans with Disabilities Act, as certified by the Building Official 59 1
of the City. The Operator shall obtain all required building permits and comply with all applicable City standards.

N. Secure Building. All Cannabis Dispensary operations shall occur entirely inside of a building that shall be secure, locked, and fully enclosed, with a ceiling, roof or top. The building shall include a burglar alarm monitored by an alarm company or private security company. The building, including all walls, doors, and the roof, shall be of solid construction meeting the minimum building code requirements for commercial structures and include material strong enough to prevent entry except through an open door.

O. Premises Security. The following security conditions shall apply:

1. Alarm System (both perimeter, fire and panic). A licensee shall maintain an alarm system as defined in Business and Professions Code section 7590.1(n). A licensee shall ensure a licensed alarm company operator or one or more of its registered alarm agents installs, maintains, monitors, and responds to the alarm system

2. Remote monitoring of alarm systems.

3. Exterior lighting systems for after-hours security.

4. Exterior and interior camera systems approved by the Police Chief. The camera systems shall meet the minimum requirements of State Law, include interior monitoring of all access points of the site from the interior, and be of a minimum 5 mega pixels in resolution. Cameras shall record continuously 24 hours per day and at a minimum of 20 frames per second. Areas monitored are defined by State law.

5. All security systems at the site are attached to an uninterruptable power supply that provide continuous power.

6. Woodlake Police Department or Department designee shall have access to all security systems.

7. Subject to the provisions below regarding the use and handling of Confidential Information, IP access for remote monitoring of security cameras by the Woodlake Police Department or Department designee.

8. Subject to the provisions below regarding the use and handling of Confidential Information, any and all video or audio tape recordings made for security or other purposes shall be marked with the date and time made and shall be kept, in an unaltered state, for a period of thirty (30) days and must be made available to the Woodlake Police Department or Department designee for duplication upon demand. In addition, upon request by the Woodlake Police Department the Responsible Party shall duplicate the records for the Woodlake Police Department or Department designee.

9. Hardened bullet resistant windows for exterior windows as part of any new or existing construction.

10. Accounting software systems need to be in place to provide audit trails of both product and cash, where applicable.

11. Electronic track and trace systems for cannabis products as approved by the City and as 60 1
required by State law.

12. Premises may be inspected and records of the Business Owner audited by the City for compliance on a quarterly basis or at any reasonable time at the City’s discretion.

13. State of the art network security protocols and equipment need to be in place to protect computer information.

14. The foregoing requirements shall be approved by the Police Chief prior to commencing operations. The Police Chief may supplement these security requirements once operations begin, subject to review by the City Council if requested by the Business Owner.

15. The City, Police Chief, Police Department employees, and any other law enforcement official acting under the direction of the Police Chief who access the Premises and video and/or audio feeds or recordings of the Premises ("Recipients") may receive or be provided with confidential information relating to the Cannabis dispensary, which may include the following: data, records, plans, and matters relating to customers, vendors, tenants, agreements, and business records (collectively "Confidential Information").To the extent Confidential Information is acquired without a warrant for access to the Premises and video and/or audio feeds or recordings as authorized under this section, the Recipients shall, to the maximum extent possible, keep such Confidential Information confidential and not disclose the Confidential Information to any third parties. Provided, however, that the Recipients may disclose Confidential Information to the State or Federal courts in California in connection with any criminal law enforcement action against the Business Owner or Operator, (including its employees, contractors and agents conducting business within the Premises) arising from or related to the Cannabis dispensary, but only to the extent it is necessary and relevant to such criminal prosecution , and the Recipientsshall file any such documents under seal to the extent they contain any Confidential Information. Notwithstanding the foregoing, the City may disclose Confidential Information:
a. As may be required by the California Public Records Act or pursuant to a civil subpoena, provided however, the City shall notify the Operator and provide the Operator with a reasonable opportunity to obtain a protective order before disclosing the Confidential Information
b. In connection with any City enforcement proceeding relating to compliance with City's Municipal Code and this section, but only to the extent the Confidential Information is relevant to the proceeding.

P. Delivery.
a. All deliveries of cannabis goods must be performed by a delivery employee of a licensed dispensary.
b. Each delivery employee of a licensed dispensary shall be at least 21 years of age. c. A licensed dispensary shall not use the services of an independent contractor or courier service to deliver cannabis goods.
d. All deliveries of cannabis goods shall be made in person. A delivery of medical cannabis goods shall not be made through the use of an unmanned vehicle. e. A delivery employee begins the process of delivering when the delivery employee leaves the dispensary premises with the cannabis goods for delivery. The process of delivering ends when the delivery employee returns to the licensed dispensary premises after delivering the medical cannabis goods to the medical cannabis patients or primary caregivers.
f. A delivery employee of a licensed dispensary shall, during deliveries, carry a copy of 61 1
the dispensary’s current license, the employee’s government-issued identification, and an employer provided badge containing a picture and the name of the delivery employee. g. A licensed dispensary shall maintain an accurate list of the dispensary’s delivery employees.

Q. Deliveries of Supplies and Transportation of Product. The following rules apply to the deliveries and transportation:

1. Deliveries to the Premises of supplies shall only occur as provided for in the diagram and floor plan on file with the City as part of the application process. Delivery vehicles shall not have any markings indicating that deliveries are being made to a Cannabis Dispensary.

2. The transportation of cannabis samples and product to and from the Premises shall be in unmarked vehicles with no indication that the vehicles are transporting cannabis samples and products. The Responsible Party shall stagger transportation times, vary routes from the facility, and take other security measures as requested by the Police Chief.

R. Premises Maintenance. The Business Owner, Operator, and all Responsible Parties shall continually maintain the Premises and its infrastructure so that it is visually attractive and not dangerous to the health, safety and general welfare of employees, patrons, surrounding properties, and the general public. The Premises of the Cannabis Dispensary shall not be maintained in a manner that causes a public or private nuisance.

S. Commercial Cannabis Regulatory Permit. No person or entity shall operate a Cannabis Dispensary within the City of Woodlake without first obtaining a Cannabis Regulatory Permit from the City. The Regulatory Permit shall be site specific and shall specifically identify the commercial cannabis activity that will be allowed at that site. No commercial cannabis activity will be allowed unless specifically identified in the Regulatory Permit.

T. Conditional Use Permit. Prior to, or concurrently with, applying for a Regulatory Permit, the Applicant shall process a Conditional Use Permit as required by the City's Land Use Regulations. Information that may be duplicative in the two applications can be incorporated by reference. The Conditional Use Permit shall run with the Regulatory Permit and not the land.

5.48.060 Regulatory Permit Required
A. Applications for Regulatory Permits shall be filed by the proposed Business Owner(s) with the City and include the information set forth herein. The City may request such additional information as they deem necessary to determine who the applicant is.

The applicant shall certify under penalty of perjury that all the information contained in the application is true and correct. The application shall contain the following items for the Business Owner, Operator and all Responsible Parties known at the time (if different than the Business Owner), and any other party designated below, to the extent the same shall apply:

1. The full name, present address, and telephone number, including such information to the Premises Owner.

2. Date of birth.
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3. Tax identification number.

4. The address to which notices relating to the application is to be mailed.

5. Previous addresses for the five (5) years immediately preceding the present.

6. The height, weight, color of eyes and hair.

7. Photographs for identification purposes (photographs shall be taken by the Police Department).

8. All business, occupation, or employment for the five (5) years immediately preceding the date of submittal of the application form.

9. The Cannabis Operation business history, including whether the Business Owner and Responsible Parties while previously operating in this or another city, county or state has had a cannabis related license revoked or suspended, the reason therefore, and the business or activity or occupation subsequent to such action of suspension or revocation.

10. Complete property ownership and lease details, where applicable. If the Business Owner is not the Premises Owner, the application form must be accompanied with a notarized acknowledgment from the Premises Owner that Cannabis sales will occur on its property.

11. A descriptive business plan for the Cannabis Operation, including a detailed list of all Cannabis Business activities proposed to occur on the Premises.

12. A diagram and floor plan of the entire Premises, denoting all the use of areas proposed for Cannabis production, including, but not necessarily limited to, cultivation, processing, manufacturing, testing, transportation, deliveries, and storage.

For Cannabis Dispensaries, the floor plan should show the layout and design of the building. The diagram and floor plan need not be professionally prepared, but must be drawn to a designated scale or drawn with marked dimensions of the interior of the Premises to an accuracy of plus or minus six (6) inches.

13. The name or names of the Operator. The Operator shall designate one or more Responsible Parties, one of which shall at all times be available as a point of contact for the City, 24 hours per day. The contact information and schedule of the Operator and Responsible Parties shall be provided to the Police Chief and updated within twenty-four (24) hours of any changes.

14. The proposed security arrangements for insuring the safety of persons and to protect the Premises from theft.

15. An accurate straight-line drawing prepared within thirty (30) days prior to the application depicting the building and the portion thereof to be occupied by the Cannabis Operation and the property line of any school or any other sensitive use as set forth in the Operational Requirements.

16. Authorization for the City, its agents and employees to seek verification of the information submitted.
63 1
B. Improper or Incomplete Application. If the applicant has completed the application improperly, or if the application is incomplete, the Police Chief shall, within thirty (30) days of receipt of the original application, notify the applicant of such fact. The Applicant shall have 15 days to remedy or correct the application. After 15 days, the application will be deemed abandoned and the Applicant shall begin the application process again.

C. Changes in Information. Except as may otherwise be provided, the information provided in this subsection shall be updated to the Police Chief upon any change within ten (10) days.

D. Other Permits or Licenses. The fact that an applicant possesses other types of State or City permits or licenses does not exempt the applicant from the requirement of obtaining a Regulatory Permit.

5.48.070 Employee Permit Required
A. Every employee or independent contractor working at a Cannabis Operation or involved in transportation/delivery related services for a Cannabis Business shall obtain an Employee Permit. It shall be the duty of the Operator to ensure that Employee Permits are obtained from the Police Department prior to the employee or independent contractor commencing work. Persons who are listed as a Business Owner on a Regulatory Permit shall not be required to obtain an Employee Permit if such person also serves as an employee or contractor. All Responsible Parties, except the Business Owner, shall be required to obtain an Employee Permit.

B. Each employee and independent contractor shall be required to provide the following information under penalty of perjury, so that the Police Department can perform a background check:

1. Name, current resident address, and telephone number.

2. Date of birth.

3. Tax identification number.

4. Height, weight, color of eyes, and hair.

5. Photographs for identification purposes (photographs shall be taken by the Police Department).

6. Be fingerprinted by the Police Department.

7. Such other identification and information as deemed necessary by the Police Chief and pertinent to the Employee Permit.

8. Authorization for the City, its agents and employees to seek verification of the information contained within the application.

9. The name of the Business Owner holding the Regulatory Permit and the Operator for which such person is proposed to work.
64 1

5.48.080 Application Fees
Every new application for a Regulatory Permit, Employee Permit, or renewal shall be accompanied by a nonrefundable fee, as established by resolution of City Council. This fee shall be in addition to any other business license, tax, or permit fee imposed by this Code or other governmental agencies. The fee shall include an amount to cover the costs of fingerprinting, photographing, background checks as well as general ongoing monitoring for compliance and processing of the application.

5.48.090 Investigation and Action on Application.

A. Upon the filing of a properly completed application and the payment of the fee, the Police Chief shall conduct an investigation of the application, including a background check of the applicant and all employees and independent contractors. All applicants for a Regulatory Permit and Employee Permit shall be required to submit to a fingerprint-based criminal history records check conducted by the Woodlake Police Department.

B. For Regulatory Permits, after the background checks and investigation are complete, and in no case later than ninety (90) days after receipt of a properly completed application, the City shall issue a recommendation that the City Council approve or deny a Regulatory Permit in accordance with the provisions of this section. The recommendation for approval shall include conditions the City deems reasonable under the circumstances to protect the public health, safety, and welfare of the community. The recommendation shall be forwarded to the City Council for action following any required noticing and public hearings, and may be processed concurrently with any other entitlements necessary for the Cannabis Operation.

C. For Employee Permits, after the background checks and investigation are complete, and in no case later than thirty (30) days after receipt of a properly completed application, the Police Chief shall either approve or deny an Employee Permit. At the discretion of the Police Chief, Employee Permits may be conditionally approved pending the background investigation.

5.48.100 Term of Permits and Renewals.

A. Regulatory Permits issued under this Chapter shall expire on December 31st each year.

Applications for renewal shall be made at least forty-five (45) days prior to the expiration date of the permit and shall be accompanied by the nonrefundable fee referenced in this section.

When made less than forty-five (45) days before the expiration date, the expiration of the permit will not be stayed. Applications for renewal shall be acted on similar to applications for permits except that the Police Chief shall renew annual permits for additional one year periods if the circumstances and information provided with the initial application have not materially changed. Regulatory fees may be pro-rated based on the term of the Regulatory Permit.

5.48.110 Grounds for Denial of Regulatory Permit.

The grounds for denial of a Regulatory Permit shall be one or more of the following:

A. The business or conduct of the business at a particular location is prohibited by any local or State law, statute, rule or regulation.

B. The Business Owner or Operator has been issued a local or State permit related to Cannabis operations at any other location in California, or another state, and that permit was suspended or revoked, or the Business Owner or Operator has had disciplinary action relating to the permit. 65 1
C. The Business Owner or Operator has knowingly made a false statement of material fact or has knowingly omitted to state a material fact in the application.

D. Consistent with State Law or other applicable State law, the Business Owner or Operator, or any Responsible Person, has been:

1. Convicted of a serious or violent offense as listed under California Penal Code sections 667.5 and 1192.7(c); or

2. Convicted of any of the offenses listed in Business and Professions Code section 19323; or.

3. Convicted of a misdemeanor involving moral turpitude as defined under State law (generally crimes relating to theft and dishonesty) within the five (5) years preceding the date of the application; or

4. Convicted of a felony involving the illegal use, possession, transportation, distribution or similar activities related to controlled substances, as defined in the Federal Controlled Substances Act, unless the individual has received a Certificate of Rehabilitation as defined in the Act; or

5. Has engaged in misconduct related to the qualifications, functions or duties of a permittee, such as lying on an application, falsifying legal documents, or anything that would otherwise ban the permittee from obtaining a State license under State Law.

6. Consistent with State Law or other applicable State law, the Business Owner or Operator has engaged in unlawful, fraudulent, unfair, or deceptive business acts or practices.

7. The Business Owner or Operator is under twenty-one (21) years of age, or any older other age set by the State.

8. The Cannabis Operation does not comply with the zoning ordinance standards of the City of Woodlake or the development standards set forth in this Title.

9. The required annual business license fee, annual regulatory fee or revenue raising fee has not been paid.

5.48.120 Grounds for Denial of Employee Permit.

The grounds for denial of an Employee Permit shall be one or more of the following:

A. The applicant has been issued a local or State permit related to Cannabis production at any other location in California, or another state, and that permit was suspended or revoked, or the applicant has had disciplinary action relating to the permit.

B. Consistent with State Law or other applicable State law, the applicant has been:

1. Convicted of a serious or violent offense as listed under California Penal Code sections 667.5 and l 192.7(c); or

2. Convicted of any of the offenses listed in Business and Professions Code section 19323; or. 66 1

3. Convicted of a misdemeanor involving moral turpitude as defined under State law (generally crimes relating to theft and dishonesty) within the five (5) years preceding the date of the application; or

4. Convicted of a felony involving the illegal use, possession, transportation, distribution or similar activities related to controlled substances, as defined in the Federal Controlled Substances Act, unless the individualhas received a Certificate of Rehabilitation as defined in State Law; or has engaged in misconduct related to the qualifications, functions or duties of a permittee.

5. Consistent with State Law or other applicable State law, the applicant has engaged in unlawful, fraudulent, unfair, or deceptive business acts or practices.

6. The applicant has committed any act, which, if done by a permittee, would be grounds for suspension or revocation of a permit.

7. An applicant is under eighteen (21) years of age, or any older age set by the State.

5.48.130 Notice of Decision and Final Action.

A. Regulatory Permit. Action on the Regulatory Permit shall be as follows:

1. The Police Chief shall cause a written notice of his or her recommendation on the issuance or denial of a Regulatory Permit, and the date and time when the City Council will consider action on the Regulatory Permit, to be personally delivered or mailed to the applicant by certified U.S. mail, postage prepaid.

2. Following a public hearing before the City Council, the Council may grant the Regulatory Permit subject to such conditions as it deems reasonable under the circumstances to protect the public health, safety, and welfare of the community, or it may deny the issuance of the Regulatory Permit for any of the grounds specified in this section. The decision of the Council shall be final, subject to judicial review below.

3. Employee Permit. Action on the Employee Permit shall be as follows:

4. The Police Chief shall cause a written notice of his or her determination on the issuance or denial of an Employee Permit to be personally delivered or mailed to the applicant by certified U.S. mail, postage prepaid. The Police Chiefs decision on an Employee permit shall be final, subject to judicial review.

5.48.140 Suspension and Revocation of Regulatory Permit or Employee Permit.

A. Regulatory Permit. The City Council may suspend or revoke the Regulatory Permit of a Commercial Cannabis Operation when any of the following occur:

1. The Cannabis Operation is conducted in violation of any provision of this section, State Law, or any other applicable State law.

2. The Cannabis Operation is conducted in such a manner as to create a public or private nuisance.

3. A failure to pay the Regulatory Fee or Revenue Raising Fee required by this section. 67 1

4. A failure to take reasonable measures to control patron conduct, where applicable, resulting in disturbances, vandalism, or crowd control problems occurring inside of or outside the Premises, traffic control problems, or obstruction of the operation of another business.

5. A failure to comply with the terms and conditions of the Regulatory Permit or any conditional use permit issued in connection therewith.

6. Any act which would be considered grounds for denial of the Regulatory Permit in the first instance.

B. Employee Permit. The Police Chief may suspend or revoke an Employee Permit when the permittee or the employee has committed any one or more of the following acts:

1. Any act which would be considered a ground for denial of the permit in the first instance.

2. Violates any provision of this section, State Law, or any other applicable law relating to the Cannabis Operation.

3. Violates or fails to comply with the terms and conditions of the Employee Permit.

C. Procedures for Revoking Regulatory Permits. For Regulatory Permits, the procedures for revoking conditional use permits shall be utilized except that the matter shall be heard by the City Council in the first instance, and shall be subject to the same judicial process as applied to a Conditional Use Permit. (See, Woodlake Municipal Code section 17.74.080).

D. Procedures/or Revoking Employee Permits. Prior to suspension or revocation of an Employee Permit, the Police Chief shall conduct a hearing. Written notice of the time and place of such hearing shall be served upon the permittee at least five (5) calendar days prior to the date set for such hearing. The notice shall contain a brief statement of the grounds to be relied upon for revoking or suspending the permit. Notice may be given either by personal delivery or by certified U.S. mail, postage prepaid. Any permittee aggrieved by the decision of the Police Chief in suspending or revoking an Employee Permit shall have no appeal rights and the Police Chiefs decision shall be final, subject to judicial review as set forth in this section.

E. Immediate Suspension. The Police Chief may immediately suspend or revoke a Regulatory Permit and an Employee Permit without notice or a hearing, subject to the appeal rights set forth herein, under either of the following circumstances:

1. The Business Owner or Operator is convicted of a public offense in any court for the violation of any law which relates to the Cannabis Operation, or in the case of an Employee Permit, the employee is convicted of a public offense in any court for the violation of any law which relates to the permit.

2. The Police Chief determines that immediate suspension is necessary to protect the public health, safety, and welfare of the community. The Police Chief shall articulate the grounds for the immediate suspension in writing and the suspension shall only be for as long as necessary to address the circumstances which led to the immediate suspension. 68 1

5.48.150 Effect of Denial or Revocation.

When the City Council shall have denied a Regulatory Permit or revoked a Regulatory Permit, or the Police Chief shall have denied or revoked an Employee Permit, no new application for a Regulatory Permit and no new application for an Employee Permit shall be accepted and no Regulatory Permit or Employee Permit shall be issued to such person or to any corporation in which he or she shall have any beneficial interest for a period of one (1) year after denying or revoking the Regulatory Permit or Employee Permit.

5.48.160 Abandonment.

In addition to the suspension or revocation of a Regulatory Permit, a Regulatory Permit shall be deemed abandoned if Cannabis production ceases for a period of more than ninety (90) consecutive days. Before restarting operations, a new Regulatory Permit shall be secured. The 90 day period shall be tolled during periods of force majeure, which shall be defined as follows: war; insurrection; strikes; lock-outs; riots; floods; earthquakes; fires; casualties; supernatural causes; acts of the "public enemy"; epidemics; quarantine restrictions; freight embargoes; lack of transportation; unusually severe weather; inability to secure necessary labor, materials or tools; delays of any contractor, subcontractor or supplier; or any other causes beyond the reasonable control of the permittee.

5.48.170 Water Availability.

As a condition of opening for business, the Premises Owner, Business Owner, Operator, and all Responsible Parties shall be deemed to have acknowledged and agreed to the following if the Cannabis Operation is connected to the City's water system.

The City cannot provide any guarantees that City water will be available for operations. Under circumstance where the City cannot or elects to not provide water, the Cannabis Operation may be required to find alternative sources of water supply. The Premises Owner, Business Owner, and Operator assume all risk associated with water supply to the Site, including all costs associated therewith.

The Premises Owner, Business Owner, Operator, and all Responsible Parties shall hold harmless, release, indemnify, and defend the City, its officers, employees, and agents, from any liability associated with the curtailment of water because of the foregoing. This release includes any damages to the Premises Owner, Business Owner, Operator, and all Responsible Parties, its employees and contractors, and third parties, and includes the risk of lost revenue, profits and consequential damages.

If the Premises Owner, Business Owner, Operator, or Responsible Party procures their own source of water they must comply with all State and Federal water reporting laws and procedures.

5.48.180 Other Licenses, Permits, Taxes, Fees, or Charges.

Except as expressly provided in this Chapter, nothing contained in this Chapter shall be deemed to repeal, amend, be in lieu of, replace or in any way affect any requirements for any permit or license required by, under or by virtue of any provision of any other title or Chapter of this Code or any other ordinance or resolution of the City, nor be deemed to repeal, amend, be in lieu of, replace or in any way affect any tax, fee or other charge imposed, assessed or required by, under or by virtue of any other title or Chapter of this Code or any other ordinance or resolution of the City. Any references made or contained in any other title or Chapter of this Code to any permits, 69 1
licenses, taxes, fees, or charges, or to any schedule of license fees, shall be deemed to refer to the permits, licenses, taxes, fees or charges, or schedule of license fees, provided for in other titles or Chapters of the Woodlake City Code unless otherwise expressly provided.

5.48.190 Violation Deemed Misdemeanor.

Any person who violates any provision of this Chapter or who other than by a sworn statement, knowingly or intentionally misrepresents to any officer or employee of the City any material fact herein required to be provided is guilty of a misdemeanor punishable as provided in Section

5.04.420 of this Code. A person who on a sworn statement states as true a material fact that he or she knows to be false is guilty of perjury.

5.48.200 Actions to Collect.

The amount of any tax, fee, penalty and/or interest imposed pursuant to this Chapter shall be deemed a debt owed to the City. An action may be commenced in the name of the City in any court of competent jurisdiction, for the amount of any delinquent tax, fees, penalties and interest thereon.

5.48.210 Severability.

If any provision of this Chapter, or its application to any person or circumstance, is determined by a court of competent jurisdiction to be unlawful, unenforceable or otherwise void, that determination shall have no effect on any other provision of this Chapter or the application of this Chapter to any other person or circumstance and, to that end, the provisions hereof are severable.

5.48.220 Remedies Cumulative.

All remedies prescribed under this Chapter shall be cumulative and the use of one or more remedies by the City shall not bar the use of any other remedy for the purpose of enforcing the provisions hereof.

5.48.230 Amendment or Repeal.

This Chapter may be repealed or amended by ordinance of the Woodlake City Council.

5.48.240 Penalties.

Any entity that fails to pay the fees required by this chapter within fifteen (15) days after the due date shall pay in addition to the taxes a penalty for nonpayment in the sum equal to twenty-five percent (25%) of the total amount due. Additional penalties will be assessed in the following manner: ten percent (10%) shall be added on the first day of each calendar month following the month of the imposition of the twenty-five percent (25%) penalty if the fee remains unpaid – up to a maximum of one hundred percent (100%) of the fee payable on the due date. Receipt of the fee payment by the City shall govern the determination of whether the fee is delinquent. Postmarks will not be accepted as adequate proof of a timely payment.

Section 3. CEQA REVIEW. The City Council hereby finds that this ordinance is not subject to review under the California Environmental Quality Act (CEQA) pursuant to CEQA Guidelines section 15061(b)(3) [there is no possibility the activity in question may have a significant 70 1
affirmative effect on the environment]. In addition to the foregoing general exemption, the City Council further finds that the ordinance is categorically exempt from review under CEQA under the Class 8 categorical exemption [regulatory activity to assure the protection of the environment]. The City Manager is hereby directed to ensure that a Notice of Exemption is filed pursuant to CEQA Guidelines section 15062 [14 C.C.R. § 15062].

Section 4. NO LIABILITY. The provisions of this ordinance shall not in any way be construed as imposing any duty of care, liability or responsibility for damage to person or property upon the City of Woodlake, or any official, employee or agent thereof.

Section 5. PENDING ACTIONS. Nothing in this ordinance or in the codes hereby adopted shall be construed to affect any suit or proceeding pending or impending in any court, or any rights acquired, or liability incurred, or any cause or causes of action acquired or existing, under any act or ordinance or code repealed by this ordinance, nor shall any just or legal right or remedy of any character be lost, impaired or affected by this ordinance.

Section 6. SEVERABILITY. If any section, subsection, subdivision, paragraph, sentence, clause or phrase of this ordinance, or its application to any person or circumstance, is for any reason held to be invalid or unenforceable, such invalidity or unenforceability shall not affect the validity or enforceability of the remaining sections, subsections, subdivisions, paragraphs, sentences, clauses or phrases of this ordinance, or its application to any other person or circumstance. The City Council of the City of Woodlake hereby declares that it would have adopted each section, subsection, subdivision, paragraph, sentence, clause or phrase hereof, irrespective of the fact that any one or more other sections, subsections, subdivisions, paragraphs, sentences, clauses or phrases hereof be declared invalid or unenforceable.

Section 7. CONSTRUCTION. The City Council intends this ordinance to supplement, not to duplicate or contradict, applicable state and federal law and this ordinance shall be construed in light of that intent. To the extent the provisions of the Woodlake Municipal Code as amended by this ordinance are substantially the same as provisions in the Woodlake Municipal Code existing prior to the effectiveness of this ordinance, then those amended provisions shall be construed as continuations of the earlier provisions and not as new enactments.

Section 8. EFFECTIVE DATE. The foregoing ordinance shall take effect thirty (30) days from the date of the passage hereof. Prior to the expiration of fifteen (15) days from the enactment hereof a certified copy of this ordinance shall be posted in the office of the City Clerk pursuant to Government Code section 36933(c)(1) and a summary shall be published once in the Foothills Sun71 1 Gazette, a newspaper printed and published in the City of Woodlake, State of California, together with the names of the Council members voting for and against the same.

THE FOREGOING ORDINANCE was passed and adopted by the City Council of the City of Woodlake, State of California, on January 26, 2026, at a regular meeting of said Council duly and regularly convened on said day by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

Rudy Mendoza
Mayor, City of Woodlake
ATTEST:

Irene Zacarias
City Clerk
72 City of Woodlake

AGENDA ITEM V-B
January 12, 2026
Prepared by Emmanuel Llamas, City Staff
SUBJECT:

Action: Adoption of Resolution: Receive Public Comments, Waive 1st Reading, and Set 2nd Reading Date of Ordinance Amending Chapter 15.04.010 Adoption of Building Codes of the Woodlake Municipal Code. – PUBLIC HEARING
BACKGROUND:

The City is introducing drafts of the following ordinances:

CHAPTER 15.04.010 – ADOPTION OF BUILDING CODES
The City of Woodlake is proposing to rescind Section 15.04.010 Paragraphs A through M Title 24 California Building Standards Codes 2016 and adding Paragraphs A through M Title 24 California Building Standards Codes 2025.

DISCUSSION:

The purpose of this public hearing is to give citizens an opportunity to make their comments known regarding the proposed amendments to Chapter 15.04.010 Adoption of Building Codes.

City Staff will also recommend waving the first reading of the ordinance and setting the date of January 26, 2026, as the second reading.

RECOMMENDATIONS:

City staff recommend that Council receive public comments, waive 1st reading, and set 2nd reading date and adoption of ordinance amending Chapter 15.04.010 Adoption of Building Codes of the Woodlake Municipal Code.

FISCAL IMPACT:

None
ATTACHMENTS:

1. Chapter 15.04.010 Adoption of Building Codes

2. Resolution: Receive Public Comments, Waive 1st Reading, and Set 2nd Reading Date of Ordinance Amending 15.04.010 Adoption of Building Codes of the Woodlake Municipal Code.
73 BEFORE THE CITY COUNCIL

OF THE CITY OF WOODLAKE

COUNTY OF TULARE

STATE OF CALIFORNIA
In the matter of:

RECEIVING PUBLIC COMMENTS, WAIVING )
1ST READING, AND SETTING 2ND READING ) Resolution No. 26-XX

DATE OF ORDINANCE AMENDING )
CHAPTER 15.04.010 OF THE )

WOODLAKE MUNICIPAL CODE )
Councilmember _________________, offered the following resolution and moved its adoption.

Receive public comments, waive 1st Reading, and set 2nd Reading date of ordinance amending Chapter 15.04.010 of the Woodlake Municipal Code.

WHEREAS, the City of Woodlake wishes to update the following ordinances:

Chapter 15.04.010 Adoption of Building Codes
WHEREAS, the City of Woodlake wishes to amend the Municipal Code; and NOW, THEREFORE, THE CITY OF WOODLAKE DOES RESOLVE to receive comments related to the proposed amendment to Chapter 15. 04.010 of the Woodlake Municipal Code and waives the 1st reading of the ordinance and sets the 2nd reading and adoption date for January 26, 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 January 12, 2026.

AYES:

NOES:

ABSTAIN:

ABSENT:
____________________
Rudy Mendoza, Mayor
ATTEST:
_____________________
Irene Zacarias, City Clerk
74 ORDINANCE NO.

AN ORDINANCE ADDING CHAPTER 15.04.010 TO TITLE 15

OF THE MUNICIPAL CODE OF THE CITY OF WOODLAKE,
ADOPTING THE 2019 CALIFORNIA BUILDING CODE

THE CITY COUNCIL OF THE CITY OF WOODLAKE DOES ORDAIN AS FOLLOWS:

Section 1. PURPOSE. The provisions of this ordinance are intended in order to adopt the most current California Building Standards Codes and revoke the priorly adopted 2022 California Building Standards Codes from the Woodlake Municipal Code Title 15.

Section 2. CODE ENACTMENT. Chapter 15.04.010 within Title 15 of the Woodlake Municipal Code is hereby enacted to read in its entirety as follows:

15.04.010 - Adoption of building codes.

The following codes Titled: Title 24 California Building Standards Codes 2022, published by the California Building Standards Commission are referred to and adopted with the same effects as if fully set forth herein. Any changes made by the California Building Standards Commission applicable to the City, including new editions, shall be deemed incorporated herein. If any conflicts between this Code and any other City, State or Federal code should arise, the most restrictive Code providing the highest level of safety as determined by the Building Official shall prevail.

A. Part 1 - California Administrative Code 2025
B. Part 2 - California Building Code 2025
a. Part 2, Volume 1
b. Part 2, Volume 2
C. Part 2.5 - California Residential Code 2025
D. Part 3 - California Electrical Code 2025
E. Part 4 - California Mechanical Code 2025
F. Part 5 - California Plumbing Code 2025
G. Part 6 - California Energy Code 2025
H. Part 7 - Vacant - formally California Elevator Safety Construction Code (see Cal. Code Regs., Title 8)
I. Part 8 - California Historical Building Code 2022 (no substantial changes in 2022 code) J. Part 9 - California Fire Code 2025
K. Part 10 - California Existing Building Code 2025
L. Part 11 - California Green Building Standards Code (also referred to as CALGreen) 2025
M. Part 12 - California Referenced Standards Code 2025
75 Section 3. CEQA REVIEW. The City Council hereby finds that this ordinance is not subject to review under the California Environmental Quality Act (CEQA) pursuant to CEQA Guidelines section 15061(b)(3) [there is no possibility the activity in question may have a significant affirmative effect on the environment]. In addition to the foregoing general exemption, the City Council further finds that the ordinance is categorically exempt from review under CEQA under the Class 8 categorical exemption [regulatory activity to assure the protection of the environment]. The City Manager is hereby directed to ensure that a Notice of Exemption is filed pursuant to CEQA Guidelines section 15062 [14 C.C.R. § 15062].

Section 4. NO LIABILITY. The provisions of this ordinance shall not in any way be construed as imposing any duty of care, liability or responsibility for damage to person or property upon the City of Woodlake, or any official, employee or agent thereof.

Section 5. PENDING ACTIONS. Nothing in this ordinance or in the codes hereby adopted shall be construed to affect any suit or proceeding pending or impending in any court, or any rights acquired, or liability incurred, or any cause or causes of action acquired or existing, under any act or ordinance or code repealed by this ordinance, nor shall any just or legal right or remedy of any character be lost, impaired or affected by this ordinance.

Section 6. SEVERABILITY. If any section, subsection, subdivision, paragraph, sentence, clause or phrase of this ordinance, or its application to any person or circumstance, is for any reason held to be invalid or unenforceable, such invalidity or unenforceability shall not affect the validity or enforceability of the remaining sections, subsections, subdivisions, paragraphs, sentences, clauses or phrases of this ordinance, or its application to any other person or circumstance. The City Council of the City of Woodlake hereby declares that it would have adopted each section, subsection, subdivision, paragraph, sentence, clause or phrase hereof, irrespective of the fact that any one or more other sections, subsections, subdivisions, paragraphs, sentences, clauses or phrases hereof be declared invalid or unenforceable.

Section 7. CONSTRUCTION. The City Council intends this ordinance to supplement, not to duplicate or contradict, applicable state and federal law and this ordinance 76 shall be construed in light of that intent. To the extent the provisions of the Woodlake Municipal Code as amended by this ordinance are substantially the same as provisions in the Woodlake Municipal Code existing prior to the effectiveness of this ordinance, then those amended provisions shall be construed as continuations of the earlier provisions and not as new enactments.

Section 8. EFFECTIVE DATE. The foregoing ordinance shall take effect thirty (30) days from the date of the passage hereof. Prior to the expiration of fifteen (15) days from the enactment hereof a certified copy of this ordinance shall be posted in the office of the City Clerk pursuant to Government Code section 36933(c)(1) and a summary shall be published once in the , a newspaper printed and published in the City of Woodlake, State of California, together with the names of the Council members voting for and against the same.

THE FOREGOING ORDINANCE was passed and adopted by the City Council of the City of Woodlake, State of California, on TBD, 2023 at a regular meeting of said Council duly and regularly convened on said day by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

Rudy Mendoza
Mayor, City of Woodlake
ATTEST:

Irene Zacarias
City Clerk
77 78

City of Woodlake

AGENDA ITEM V-C
January 12, 2026
Prepared by Emmanuel Llamas, City Staff
SUBJECT:

Action: Adoption of Resolutions: Approve the Purchase and Sale Agreement with Self-Help Enterprises for the Acquisition of Lakeview Estates to Support the Development of Affordable Housing and Authorize the City Administrator to Execute all Necessary Documents BACKGROUND:

The California Department of Housing and Community Development (Department) released a Notice of Funding Availability (NOFA) for approximately $195 million in funding for the Permanent Local Housing Allocation (PLHA) program for Entitlement and Non-entitlement Local governments.

The intent of the program is to provide a permanent, on-going source of funding to Local governments for housing-related projects and programs that assist in addressing the unmet housing needs of their communities.

The City utilized PLHA funding for the predevelopment cost for the Lakeview Estates subdivision. The goal of the Lakeview Estates predevelopment work was to develop the Lakeview Estates subdivision in preparation for a partnership with a firm which will construct affordable housing units on the 9 lots of the subdivision, and which will add necessary City infrastructure to support the 9 units in meeting City development standards.

The City has reached an agreement with Self-Help Enterprises for the purchase and sale of the Lakeview Estates subdivision so that the lots are developed in a compliant manner with the Surplus Land Act, and the Housing and Community Development Agency’s Permanent Local Housing Allocation program to help support the development of affordable housing projects on the property.

DISCUSSION:

The City’s PLHA Plan prioritizes investments that increase the supply of housing for households with low incomes and the Purchase and Sale agreement with Self-Help Enterprises is consistent with PLHA grant guidelines. The development of the affordable housing units will also be consistent with programs set forth in the City’s Housing Element. The City’s focus at this time is to enter into the Purchase and Sale agreement with Self-Help Enterprises so that they can construct the affordable housing units.
79 RECOMMENDATIONS:

City staff that Council Approve the Purchase and Sale Agreement with Self-Help Enterprises for the Acquisition of Lakeview Estates to Support the Development of Affordable Housing and Authorize the City Administrator to Execute all Necessary Documents.

FISCAL IMPACT:

All costs associated with the project will be covered by the City of Woodlake’s PLHA Program and the purchase from Self-Help Enterprises for Lakeview Estates.

ATTACHMENTS:

1. Resolution: Approve the Purchase and Sale Agreement with Self-Help Enterprises for the Acquisition of Lakeview Estates to Support the Development of Affordable Housing and Authorize the City Administrator to Execute all Necessary Documents

2. Attachment No. 1 – Lakeview Estates Purchase and Sale Agreement

3. Attachment No. 2 – Lakeview Estates Final Map
80 BEFORE THE CITY COUNCIL OF THE

CITY OF WOODLAKE COUNTY OF
TULARE

STATE OF CALIFORNIA
In the matter of:

APPROVE THE PURCHASE AND SALE )

AGREEMENT WITH SELF-HELP ENTERPRISE )
FOR THE ACQUISITION OF LAKEVIEW ESTATES ) Resolution No. 26-

TO SUPPORT THE DEVELOPMENT OF )

AFFORDABLE HOUSING AND AUTHORIZE )

THE CITY ADMINISTRATOR TO )

EXECUTE ALL NECESSARY DOCUMENTS )
Councilmember , offered the following resolution and moved its adoption. Approve the Purchase and Sale Agreement with Self-Help Enterprises for the Acquisition of Lakeview Estates to Support the Development of Affordable Housing and Authorize the City Administrator to Execute all Necessary Documents.

WHEREAS, the Department of Housing and Community Development is authorized to provide up to $195 million under the SB 2 Permanent Local Housing Allocation Program Formula Component from the Building Homes and Jobs Trust Fund for assistance to Cities and Counties (as described in Health and Safety Code section 50470 et seq.; and
WHEREAS, the City was an eligible Local government who applied for the program to administer one or more eligible activities, or a Local or Regional Housing Trust Fund to whom an eligible Local government delegated its PLHA formula allocation and was authorized and directed to receive a PLHA grant, in an amount not to exceed the five-year estimate of the PLHA formula allocations, as stated in Appendix C of the current NOFA $539,311 in accordance with all applicable rules and laws;
WHEREAS, the City will use the PLHA funds for eligible activities as approved by the Department and in accordance with all Program requirements, Guidelines, other rules and laws, as well as in a manner consistent and in compliance with the Standard Agreement and other contracts between the City and the Department; and
WHEREAS, The City utilized PLHA funding for the predevelopment cost for the Lakeview Estates subdivision. The goal of the Lakeview Estates predevelopment work was to develop the Lakeview Estates subdivision in preparation for a partnership with a firm which will construct affordable housing units on the 9 lots of the subdivision, and which will add necessary City infrastructure to support the 9 units in meeting City development standards.

WHEREAS, The City has reached an agreement with Self-Help Enterprises for the purchase and sale of the Lakeview Estates subdivision so that the lots are developed in a compliant manner with the Surplus Land Act, and the Housing and Community Development Agency’s Permanent Local Housing Allocation program to help support the development of affordable housing projects on the property.
81 WHEREAS, the City’s PLHA Plan prioritizes investments that increase the supply of housing for households with low incomes and the Purchase and Sale agreement with Self-Help Enterprises is consistent with PLHA grant guidelines. The development of the affordable housing units will also be consistent with programs set forth in the City’s Housing Element.

NOW, THEREFORE, THE CITY OF WOODLAKE DOES RESOLVE TO Approve the Purchase and Sale Agreement with Self-Help Enterprises for the Acquisition of Lakeview Estates to Support the Development of Affordable Housing and Authorize the City Administrator to Execute all Necessary Documents.

The foregoing resolution was adopted upon a motion of Councilmember and seconded by Councilmember carried by the following vote at the City Council meeting held on January 12, 2026.

AYES:

NOES:

ABSTAIN:

ABSENT:
____________________
Rudy Mendoza, Mayor
ATTEST:
_____________________
Irene Zacarias, City Clerk
82

PURCHASE AND SALE AGREEMENT
THIS PURCHASE AND SALE AGREEMENT (this “Agreement”) is entered into by and between the CITY OF WOODLAKE, a municipal corporation organized and existing pursuant to the laws of the State of California (hereinafter the “SELLER” or “CITY”) and SELF-HELP ENTERPRISES (SHE), a California Non-Profit Public Benefit Corporation (hereinafter the “BUYER”). Seller and Buyer are sometimes herein called the “Parties”.

RECITALS
This Agreement is made with reference to the following facts, understandings, and intentions of the parties:

WHEREAS, CITY owns all of the legal and beneficial interests in the real property comprised of APN 061-140-063, APN 061-140-064, APN 061-140-065, APN 061-140-066, APN 061-140-067, APN 061-140-068, APN 061-140-069, APN 061-140-070, and APN 061-140-071, Woodlake, Tulare County, California (collectively hereinafter the "Property"); and.

WHEREAS, CITY has determined that it is no longer in the best interests of CITY to maintain ownership of the Property but instead to sell the Property; and WHEREAS, CITY declared the parcel as surplus land and is being transferred pursuant to Government Code Section 37364; and
WHEREAS, CITY has utilized Housing and Community Development Agency’s Permanent Local Housing Allocation program to help support the development of affordable housing projects on the Property; and
WHEREAS, CITY and BUYER, by this Agreement, wish to state the terms and conditions of the purchase and sale of the property.

WHEREAS, BUYER acknowledges and agrees that it is required to enter into a Subdivision Improvement Agreement (SIA) with the CITY and to comply with all terms and conditions of the SIA, including, without limitation, the construction and installation of stormwater improvements, curbs, gutters, and sidewalks, in accordance with the City of Woodlake’s most current Improvement Standards
NOW, THEREFORE, IN RELIANCE upon the foregoing Recitals and in consideration of the mutual covenants set forth herein and for other good and valuable consideration, the receipt and adequacy of which are hereby acknowledged, SELLER and BUYER agree as follows:

TERMS OF AGREEMENT
83

1. Agreement of Sale. SELLER hereby agrees to sell to BUYER and BUYER agrees to purchase from SELLER the Property subject to all the terms and conditions of this Agreement, including the Recitals above.

1.1 For purposes of this Agreement, the “Property” shall mean certain real property which is to be legally described in Exhibit “A” attached hereto (the “Real Property”);

1.2 The term of this Agreement shall commence on the execution date hereof and shall continue, unless sooner terminated in accordance with the provisions hereof.

2. Purchase Price. The Purchase Price shall be Thirty-six thousand two hundred thirtytwo dollars and five cents ($36,232.05) (“Purchase Price”). The purchase price shall be paid in cash by the BUYER at Closing (defined below).

3. Deed Restriction Requirement – Affordable Housing Compliance. BUYER shall agree to provide a deferred loan of up to Five thousand dollars ($5,000) to each income-qualified household participating in the project. The loan shall be evidenced by a Funding Agreement, Deed of Trust, and Promissory Note, and shall include recapture provisions in the event the home is no longer occupied as the principal residence or by an income-eligible household. The form of the loan documents shall be subject to approval by HCD and shall comply with the requirements of the Permanent Local Housing Allocation (PLHA) Program, as established under California Health and Safety Code Section 50470 et seq., and all related regulations and guidance. This PSA shall be recorded to ensure that the initial sale is made to an income-qualified household at or below 80 percent of area median income, and that the sale occurs only with the concurrent recordation of the aforementioned deferred loan documents. Please see Exhibit “B, C, and D” for sample documents.

4. Deposits.

4.1. Initial Deposit. BUYER shall deposit with the Escrow Holder within five (5) business days after the date of mutual execution and delivery of a Purchase Agreement the amount of One thousand dollars ($1,000) (the "Initial Deposit").

4.2. Second Deposit. Upon the expiration of the BUYER’s Feasibility Period.

BUYER shall make a Second Deposit in the amount of One thousand dollars ($1,000) (the “Second Deposit”). The delivery of the Second Deposit shall constitute BUYER’s acceptance of the condition of the Property. The Initial Deposit and Second Deposit shall become non-refundable to BUYER (except in the event of SELLER’s default) and shall be released to SELLER immediately.

The Initial Deposit and Second Deposit shall be credited toward the Purchase Price. If BUYER fails to deliver the Second Deposit, BUYER shall be deemed to have rejected the condition of the Property, including the condition of title, and this Agreement shall automatically terminate. In the event that this Agreement is terminated, either because BUYER is deemed to have rejected the 84

condition of the Property, or otherwise exercises BUYER’s right to terminate this Agreement prior to the expiration of the Feasibility Period, the Initial Deposit shall be returned to BUYER, and neither party shall have any further obligation to the other hereunder, except for any obligations which expressly survive termination, including, without limitation, the indemnity provisions set forth in Section 5.5.

4.3. Close of Escrow Extension. BUYER shall be provided with a one-time ninety (90) day extension of the Close of Escrow upon delivery of an additional deposit (“Additional Deposit”) in the amount of One thousand dollars ($1,000).

5. Escrow Agent, Review of Title, Feasibility and Physical Condition of the Property.

5.1. Escrow Agent. Promptly following the execution of this Agreement by all Parties, an escrow shall be opened to consummate the sale of the Property pursuant to the terms and conditions set forth in this Agreement at the office of Old Republic Title Company, Escrow Officer Julie Massey, located at 555 12th St., Ste. 2000, Oakland, CA 94607. This Agreement constitutes both an agreement of purchase and sale for the Property between the SELLER and BUYER and joint escrow instructions to Escrow Agent relative to the purchase and sale of the Property. If Escrow Holder requires separate or additional escrow instructions which it deems necessary for its protection, SELLER and BUYER hereby agree promptly upon request by Escrow Agent to execute and deliver to Escrow Agent such separate or additional escrow instructions (the “Additional Instructions”).

5.2. Title Review.

5.2.1 Not later than ten (10) business days from the Opening of Escrow, SELLER shall cause the Title Company to deliver to BUYER a Preliminary Report of Title to the Real Property (the “Preliminary Report”), together with legible copies of all documents referenced therein as exceptions to title and a plot plan for the Property showing the locations of all recorded easements. On or before the date that is sixty (60) days after the Effective Date, BUYER shall notify SELLER of any objections to title, if any (the “Disapproved Exceptions”). All monetary liens or encumbrances, except real property taxes and assessments not yet delinquent, shall be deemed Disapproved Exceptions. SELLER shall use its best efforts to cause the Title Company to eliminate all Disapproved Exceptions within twenty (20) days after SELLER receives notice of the Disapproved Exceptions. If, despite such efforts, SELLER is unable to eliminate such Disapproved Exceptions, SELLER shall notify BUYER in writing of the same within twenty (20) days after SELLER receives notice of the Disapproved Exceptions. If SELLER is unable to expend further efforts or, with reasonable efforts, otherwise eliminate such Disapproved Exceptions, then unless BUYER notifies SELLER in writing on or before 5:00 p.m. Pacific Time on the Feasibility Date that BUYER elects to waive its disapproval, BUYER shall be deemed to have disapproved title, escrow shall terminate, and Escrow Holder shall immediately return the Deposits to BUYER 85

without any additional instructions from SELLER, and Escrow Holder shall immediately return all other documents, instruments, and monies to the party that deposited the same. The failure to eliminate any Disapproved Exceptions shall not be deemed a breach of this Agreement by SELLER. BUYER will not accept title endorsements in place of removal of Disapproved Exceptions.

5.2.2 SELLER shall deliver title to the Property at Closing, subject only to the Permitted Exceptions. Any additional exceptions to title first shown on any supplement to the Preliminary Report issued from time to time by the Title Company shall be removed by SELLER at or prior to Closing, unless such exceptions are otherwise accepted by, or were caused by, BUYER.

5.3. BUYER’s Investigation. BUYER shall have until 5:00 PM on the date which is one hundred twenty (180) calendar days after the Effective Date, to make a determination, in BUYER’s sole discretion of the condition of the Property and its feasibility for BUYER’s intended purposes (the “Feasibility Period”). If, in BUYER’s sole discretion, BUYER is not satisfied with the results of its investigation, BUYER may terminate this Agreement by notifying SELLER in writing of its election within the Feasibility Period. BUYER’s failure to cause the Deposit to be released to SELELR shall be deemed as BUYER’s election to terminate the Agreement. In the event that BUYER elects to terminate the Agreement pursuant to the terms of this Section, the Deposit shall be returned to BUYER and the parties shall have no further obligations to each other with respect to the purchase of the Property.

5.4. Access. BUYER acknowledges that SELLER does currently own the Property and can unilaterally grant BUYER access to the Property. From the Opening of Escrow through the Closing or termination of this Agreement, BUYER, its employees, agents and contractors shall have the right to conduct such feasibility studies and other tests relating to the Property as BUYER deems desirable, which may include, without limitation, a survey, soils testing and environmental inspection, to the extent permitted in accordance with this Section. SELLER shall assist BUYER to obtain permission from any underlying property owners for BUYER to enter the Property to perform inspections and testing of the Property. BUYER shall bear the cost of all such testing and investigations.

5.5. Indemnification. BUYER shall keep the Property free and clear of any liens, shall repair any damage to the Property, and shall indemnify, defend, and hold SELLER and the Underlying SELLER harmless from and against all liability, claims, demands, damages, or costs of any kind whatsoever (including reasonable attorneys’ fees) arising from or related to BUYER’s investigation of the Property. BUYER acknowledges that, under the Underlying Agreement, SELLER is obligated to defend and indemnify the Underlying SELLER against claims, actions, and similar matters arising out of SELLER’s activities on the Property. BUYER’s agreement to indemnify the Underlying Seller, as described in this Section, constitutes an assumption by BUYER of SELLER’S obligation to indemnify the Underlying Seller with respect 86

to activities of BUYER and BUYER’S inspection of and access to the Property. If BUYER does not purchase the Property, BUYER shall repair any damage to the Property resulting from or caused by BUYER’S entry onto, inspection of, or testing of the Property. BUYER’S indemnification obligations under this Section shall survive the Closing or termination of this Agreement for a period of one (1) year..

5.6. Seller’s Information. As soon as practicable, but in no event later than ten (10) business days after the Effective Date of this Agreement, SELLER shall make available to BUYER, at no cost to BUYER, copies of the following documents (to the extent SELLER have any in their possession):
(a) Plans, surveys and specifications for the Property, including but not limited to Phase I, Soils Report, Tentative Map Conditions, Infrastructure Improvement Plans, Final Subdivision Map, Approved Civil Plans;
(b) Information relating to soil, hazardous materials and subsurface conditions in respect to the Property; and
(c) Copies of all leases and contracts, if any, affecting the Property and any amendments or side letters (maintenance, security, property management, etc.). (d) Any other documents or other information relating to the conditions of the property and/or SELLER’s attempt to obtain government approvals to develop it.

All documents are furnished to BUYER without representation or warranty of any kind regarding accuracy, reliability or any other matter whatsoever. SELLER shall have no liability for any failure to deliver any documents or material in its possession directly related to the Property to BUYER unless SELLER can establish by a preponderance of evidence that SELLER willfully and intentionally withheld such documents or materials, it being mutually acknowledged that BUYER has agreed to make its own independent evaluation of whether or not it wishes to purchase the Property during the Feasibility Period.

6. Prorations.

6.1. Taxes and Assessments. All non-delinquent real estate taxes “and assessments” on the Property will be prorated as of the Close of Escrow based on the actual current tax bill. If the Close of Escrow takes place before the real estate taxes are fixed for the tax year in which the Close of Escrow occurs, the apportionment of real estate taxes will be made on the basis of the real estate taxes for the immediately preceding tax year applied to the latest assessed valuation. All delinquent taxes, if any, on the Property will be paid at the Close of Escrow from funds accruing to SELLER. All supplemental taxes billed after the Close of Escrow for periods prior to the Close of Escrow will be paid promptly by SELLER. Any tax refunds received by 87

Buyer which are allocable to the period prior to the Closing will be paid by BUYER to SELLER within ten (10) days of BUYER’s receipt of same. SELLER and BUYER represent to the other that during the term of this Agreement and any extensions thereto, neither party shall consent to new assessments being placed on the Property without the prior written consent of the other party.

6.2. Methods of Proration. All prorations will be made as of the date of Close of Escrow based on a 365-day year.

7. Seller Representations and Covenants.

7.1. Authority. SELLER has the full power and authority to execute and deliver this Agreement and to perform the terms hereof.

7.2 No Litigation. To SELLER’s actual knowledge, without the obligation to investigate, there are no actions, suits, litigation, arbitrations, administrative or other proceedings pending or threatened that affect the Property, including, but not limited to, actions.

7.3. No Agreements Concerning the Property. To SELLER’s actual knowledge, without the obligation to investigate, there are no contracts, licenses, tenancies, easements or commitments regarding the possession or use of the Property or the right to take profit therefrom that are not now disclosed in the public records of Fresno County, California.

7.4. Subsequent Liens and Encumbrances. SELLER will not subject the Property to any additional liens, encumbrances, covenants, conditions, easements, rights of way or similar matters after the Effective Date of this Agreement, except as may be otherwise provided for in this Agreement, including, but not limited to, a Lot Line Adjustment.

7.5. Material Alterations to Property. SELLER will not make any material alterations to the Property.

7.6. Hazardous Materials. To SELLER’s actual knowledge, without the duty to investigate, (i) the Property is in violation, nor has been or is currently under investigation for violation of any federal, state or local law, ordinance or regulation relating to industrial hygiene, worker health and safety, or to the environmental conditions in, at, on, under or about the Property, including, but not limited to, soil and groundwater conditions; (ii) the Property has been subject to any hazardous substance other than in compliance with laws; (iii) SELLER or any third party has used, generated, manufactured, stored or disposed in, at, on, under or about the Property other than in compliance with laws; and (iv) except as otherwise disclosed herein, there is now or has ever been to the best of SELLER’s knowledge on or in the Property underground storage tanks or surface impoundments, any asbestos-containing materials or any polychlorinated biphenyls used in hydraulic oils, electrical transformers or other equipment. For purposes of this Agreement, the term “Hazardous Substance” shall be defined as set forth in Exhibit “E” attached hereto. 88

8. Close of Escrow.

8.1. Buyer’s Closing Conditions. BUYER’s obligation to Close Escrow is contingent on the satisfaction of the following conditions; which conditions are for SELLER’s benefit only and may only be waived by BUYER:

8.1.1. Representations and Warranties of SELLER. The representations and warranties of SELLER contained in this Agreement or in any certificate or document delivered pursuant to the provisions hereof or in connection with the transactions contemplated hereby shall be true and correct on and as of the Close of Escrow as though such representations and warranties were made at and as of such date.

8.1.2. Seller's Compliance With Agreement. SELLER shall have performed and complied with all the terms and conditions of this Agreement to be performed or complied with prior to or at the Close of Escrow.

8.1.3. Title Insurance. At the Close of Escrow, SELLER shall convey to BUYER good and marketable title to the Property by the recordation of a Grant Deed showing title to the Property vested in BUYER, as evidenced by a Standard California Land Title Association form title insurance policy (“Title Policy”) issued by Escrow Agent in the amount of the Purchase Price being paid at the Closing subject only to the Permitted Exceptions.

8.2. Conditions Precedent to the Obligations of Seller. The Close of Escrow and SELLER’s obligation to perform this Agreement are subject to the satisfaction of the following conditions on or prior to the Close of Escrow.

8.2.1. Representations and Warranties of Buyer. The representations and warranties of BUYER contained in this Agreement or in any certificate or document delivered pursuant to the provisions hereof or in connection with the transactions contemplated hereby shall be true and correct on and as of the Close of Escrow as though such representations and warranties were made at and as of such date.

8.2.2. Buyer's Compliance With Agreement. BUYER shall have performed and complied with all the terms and conditions of this Agreement to be performed or complied with prior to or at the Close of Escrow.

8.3. Closing.

8.3.1. Closing Date. The Close of Escrow shall occur after the BUYER has reviewed and approved the feasibility period and after all necessary approvals for the project have been completed to the BUYER’s satisfaction, but no later than three hundred and sixty-five (365) days from the Effective Date of this Agreement (“Closing Date”). 89

8.3.2. Closing of Escrow. Close of Escrow shall be the date on which the Grant Deed to the Property is recorded in the Official Records of the County (the “Close of Escrow”).

8.3.3. Seller’s Closing Deliveries. At the Closing, SELLER shall deliver to Escrow Agent the original of each of the following, executed and properly acknowledged, as necessary:
(a) a grant deed (the “Deed”);
(b) a sworn affidavit stating under penalty of perjury that SELLER is not a “foreign person” as such term is defined in Section 1445(f)(3) of the Internal Revenue Code, as amended (the “Code”), and a California Form 593-C certifying that SELLER is exempt from the provisions of Sections 18662 of the California Revenue and Taxation Code. If SELLER does not furnish the affidavit or Form 593-C or other evidence deemed satisfactory by BUYER as herein required, BUYER may withhold (or direct Escrow Agent to withhold) from the cash funds payable to SELLER at the Closing, an amount equal to the amount required to be so withheld pursuant to Section 1445(a) of the Code and Section 18662(e) of the Revenue and Taxation Code, and such withheld funds shall be deposited with the Internal Revenue Service as required by the Code and/or the California Franchise Tax Board, as applicable;
(c) an Assignment; and
(d) such other funds, instruments or documents as may be reasonably required by Escrow Agent to close the Escrow.

8.3.4. Buyer’s Closing Deliveries. On or before the Closing, BUYER shall deliver to Escrow Agent the Cash Balance and such other funds, instruments or documents as may be reasonably required by Escrow Agent to close the Escrow.

8.3.5. Costs of Escrow. BUYER shall pay all of the escrow and recording fees, all documentary transfer taxes, the cost of a standard CLTA owner's policy of title insurance, and all of the cost of any endorsements necessary to remove any exceptions to title not approved by BUYER. BUYER shall pay, all of any additional premium for an ALTA owner's policy, any other endorsements requested by BUYER, and any survey if BUYER elects such. Each party shall pay its own attorney fees.

8.3.6. Possession. SELLER shall deliver possession of the Property being purchased to BUYER at the Close of Escrow, free from any rights or claims of rights of possession of any person or entity.
90

8.3.7. Reporting to Internal Revenue Service. Escrow Agent shall report this transaction to the Internal Revenue Service pursuant to Section 6045 of the Internal Revenue code of 1986, as amended.

8.3.8. Broker's Commission. SELLER shall be responsible for a Brokerage Fee of 0% of the Purchase Price. Any commissions with regard to this transaction are due and payable at Close of Escrow. In the event any broker or person/entity/finder alleges or perfects a claim for a fee, the party legally responsible for the contact or communication on which the broker or finder perfects such a claim shall indemnify, defend, save, and hold harmless and defend the other party from such claim and/or costs and expenses (including reasonable attorney’s fees) incurred by the other party in defending against the same.

8.3.9. Further Documents. Each Party will, whenever and as often as it shall be reasonably requested by the other Party or Escrow Agent, execute, acknowledge and deliver or cause to be executed, acknowledged and delivered such further instruments and documents as may be necessary in order to complete the sale, conveyance and transfer provided for herein, including, without limitation, such escrow instructions as may be required by Escrow Agent, and will do any and all other reasonable acts and will execute, acknowledge and deliver any and all reasonable documents as may be required in order to carry out the intent and purpose of this Agreement. If there is a conflict between this Agreement and any escrow instructions, this Agreement shall control.

9. AS-IS Purchase/Release.

9.1 BUYER ACKNOWLEDGES AND AGREES THAT, EXCEPT FOR THE

REPRESENTATIONS AND WARRANTIES OF SELLER EXPRESSLY PROVIDED IN THIS

AGREEMENT AND THE DOCUMENTS EXECUTED BY SELLER AT THE CLOSING, BUYER IS PURCHASING THE PROPERTY “AS-IS”, “WHERE-IS”, AND WITH ALL

FAULTS AND THAT (I) SELLER HAS NOT MADE, DOES NOT MAKE AND

SPECIFICALLY NEGATES AND DISCLAIMS ANY REPRESENTATIONS, WARRANTIES,

PROMISES, AGREEMENTS OR GUARANTEES OF ANY KIND OR CHARACTER

WHATSOEVER, WHETHER EXPRESS OR IMPLIED, ORAL OR WRITTEN, PAST,

PRESENT OR FUTURE, AS TO THE PROPERTY, INCLUDING WITHOUT LIMIATION (A)

THE VALUE OF THE PROPERTY, (B) THE INCOME TO BE DERIVED FROM THE

PROPERTY, (C) THE SUITABILITY OF THE PROPERTY FOR ANY AND ALL ACTIVITIES

AND USES WHICH BUYER MAY CONDUCT THEREON, INCLUIDING THE

POSSIBILITIES FOR FUTURE DEVELOPMENT OF THE PROPERTY, (D) THE

HABITABILITY, MERCHANTABILITY, MARKETABILITY, PROFITABILITY OR

FITNESS FOR A PARTICULAR PURPOSE OF THE PROPERTY, (E) THE NATURE,

QUALITY OR CONDITION OF THE PROPERTY, AND (F) THE COMPLETENESS OR

ACCURACY OF ANY THIRD PARTY DOCUMENTS, INFORMATION, MARKET OR 91

OTHER DATA OR REPORTS IT HAS PROVIDED OR SHALL PROVIDE TO BUYER.

BUYER FURTHER ACKNOWLEDGES AND AGREES THAT HAVING BEEN GIVEN THE

OPPORTUNITY TO INSPECT THE PROPERTY, AND EXCEPT AS SPECIFICALLY

PROVIDED IN THIS AGREEMENT AND DOCUMENTS EXECUTED BY SELLER AT THE

CLOSING, BUYER IS RELYING SOLELY ON ITS OWN INVESTIGATION OF THE

PROPERTY AND NOT ON ANY INFORMATION PROVIDED OR TO BE PROVIDED BY SELLER. EXCEPT AS SPECIFICALLY PROVIDED IN THIS AGEEMENT AND

DOCUMENTS EXECUTED BY SELLER AT THE CLOSING, SELLER IS NOT LIABLE OR

BOUND IN ANY MANNER BY ANY ORAL OR WRITTEN STATEMENTS,

REPRESENTATIONS OR INFORMATION PERTAINING TO THE PROPERTY FURNISHED BY ANY REAL ESTATE BROKER, AGENT, EMPLOYEE OR OTHER PERSON. TO THE

MAXIMUM EXTENT PERMITTED BY LAW, THE SALE OF THE PROPERTY AS PROVIDED FOR HEREIN IS MADE ON AN “AS-IS”, “WHERE-IS” BASIS AND “WITH ALL FAULTS”.

9.2 Release. Except as expressly provided in this Agreement and the documents executed by SELLER at the Closing, BUYER, for itself, its successors and assigns, hereby waives, releases, remises, acquits and forever discharges SELLER, its officers, directors, and members from any claims, actions, causes of action, demands, rights, damages, costs, expenses, penalties, fines or compensation whatsoever, direct or indirect, which by BUYER may have in the future on account of or in any way arising out of or in connection with the Property, including, without limitation, the known and unknown physical or environmental condition of the Property. Notwithstanding the foregoing, the foregoing release and waiver is not intended and shall not be construed as affecting or impairing any rights or remedies that BUYER may have against SELLER with respect to (i) any of the obligations of SELLER under this Agreement that expressly survive Closing, or (ii) any acts constituting fraud by SELLER, as determined by a court of competent jurisdiction in a non-appealable decision, or (iii) the breach by SELLER of any representation or warranty as expressly provided in Section 9 or elsewhere in this Agreement.

Without limiting the foregoing, BUYER expressly waives the benefits of Section 1542 of the California Civil Code, which provides as follows:

A GENERAL RELEASE DOES NOT EXTEND TO CLAIMS WHICH THE CREDITOR DOES

NOT KNOW OR SUSPECT TO EXIST IN HIS OR HER FAVOR AT THE TIME OF

EXECUTING THE RELEASE, WHICH IF KNOWN BY HIM OR HER MUST HAVE MATERIALLY AFFECTED HIS OR HER SETTLEMENT WITH THE DEBTOR.

BUYER ACKNOWLEDGES AND AGREES THAT IT HAS BEEN REPRESENTED BY

LEGAL COUNSEL OF ITS CHOICE IN CONNECTION WITH THIS AGREEMENT, AND

THAT SUCH COUNSEL HAS EXPLAINED TO BUYER THE PROVISIONS OF THIS 92

SECTION 9.2 BY INITIALING BELOW, BUYER CONFIRMS IT HAS AGREED TO THE PROVISIONS OF THIS SECTION 9.2.
________
Buyer’s Initials

10. Termination.

10.1 Prior to Feasiblity. BUYER shall have the unilateral right, in BUYER’s sole and absolute discretion, to terminate this Agreement.

10.2 Moratorium. Should a moratorium be imposed prior to the Close of Escrow, by any governmental or quasi-governmental agency having jurisdiction over the Property with respect to the issuance of any entitlements and/or the provision of any essential services necessary for the development of the Property consistent with BUYER’s intended purpose; and, if the moratorium shall be duly imposed by resolution of the governing board of the governmental or quasi-governmental agency having authority to impose the moratorium or by voter initiative or referendum as permitted by law (“Moratorium”), unless otherwise mutually agreed in writing, BUYER’s sole remedy would be to terminate the Agreement and obtain a refund of BUYER’s deposit.

10.3 Delivery of Work Product. Upon termination of this Agreement for any reason, BUYER shall deliver to SELLER copies of all maps, drawings, reports, investigations, plans, specifications, studies or other materials (not including architectural plans) prepared by BUYER or BUYER’s agents or consultants in connection with the Property and shall assign, to the extent legally permissible, all map processing performed by BUYER up to such termination, at no cost to SELLER, without warranty or representation other than that BUYER has paid all fees, costs and expenses for said work product incurred through the date of termination of this Agreement.

11. Inurement. The terms of this Agreement shall be binding upon and shall inure to the benefit of the heirs, executors, administrators, and assigns of the respective parties. Either BUYER or SELLER may assign this Agreement to another entity or person (“Assigned Party”) upon providing the non-assigning party hereto with Ten (10) days prior written notice of such assignment, and provided that the Assigned Party signs a written agreement to become a party to this Agreement and to abide by all terms and conditions of this Agreement in place of the assigning party. BUYER or SELLER shall have the right to assign this agreement to an Assigned Party without the written consent of the non-assigning party hereto.

12. Cure Period. Notwithstanding any provision of this Agreement, no default by either party hereto shall result in a termination or limitation of any rights of such party hereunder unless and until the other party shall have notified the allegedly defaulting party in writing of said default, 93

and allegedly defaulting party shall have failed to cure said default within ten (10) days after the receipt of said written notice.

13. Waiver. A waiver by one Party of the performance of any covenant, condition or promise of the other Party shall not invalidate this Agreement, nor shall it be considered to be a waiver by such Party of any other covenant, condition or promise contained herein. The waiver of either or both Parties of the time for performing any act shall not be construed as a waiver of any other act required to be performed at a later date.

14. Notices. All notices given pursuant to this Agreement shall be in writing.

SELLER(s) agree to appoint the individuals listed below (the “Contacts”) as the point of contact for all Notices and shall hold harmless, defend and indemnify the Contacts from and against any liability, claims, actions, costs, damages or losses for injury, including death, to any person or damage to any property arising out of the Contacts activities under this Agreement. Any notice sent by registered or certified mail, return receipt requested, shall be deemed given on the date of delivery shown on the receipt card, or if no delivery date is shown, the notice shall be deemed given forty-eight (48) hours after the same is mailed. If sent by regular mail, the notice shall be deemed given forty-eight (48) hours after the same is addressed as required herein and mailed with postage prepaid. Notices delivered by United States Express Mail or overnight courier that provides next business day delivery shall be deemed given on the next business day after delivery of the same to the United States Postal Service or such courier. If any notice is transmitted by facsimile transmission, e-mail, or similar means, the same shall be deemed served or delivered upon the transmission thereof, provided a copy is also given via normal mail delivery, certified mail or overnight courier. If notice is received or deemed received on a Saturday, Sunday or legal holiday, or on a business day after 5:00 p.m., it shall be deemed received on the next business day.

For purposes of notice, the addresses of the Parties are as follows, which may be changed by five (5) days’ prior written notice:

To Seller: City of Woodlake
350 N. Valencia Blvd.

Woodlake, CA 93286
Attn: Ramon Lara, City Administrator
[email protected]
To Buyer: Self-Help Enterprises
8445 W. Elowin Ct.

Visalia, CA 93291
Attn: Betsy McGovern-Garcia, Vice President
[email protected]
94

To Title Company: Old Republic Title Co.
555 12th St., Ste. 2000
Oakland, CA 94607
Attn: Julie Massey_
[email protected]

15. Entire Agreement. This Agreement and the Exhibits contain the entire agreement between the Parties with regard to the Property and supersede all prior written and/or oral representations and/or agreements.

16. Construction. SELLER and BUYER acknowledge that each Party and/or its counsel have reviewed and revised this Agreement and that the normal rule of construction to the effect that any ambiguities are to be resolved against the drafting party shall not be employed in the interpretation of this Agreement or any amendments or exhibits to this Agreement. If any portion of this Agreement is declared by a court of competent jurisdiction to be invalid or unenforceable, any remaining portion of this Agreement shall remain in effect.

17. Attorneys' Fees. If an action is filed by any of the Parties hereto, to enforce and/or interpret the terms of this Agreement, the prevailing Party shall be entitled to reasonable costs, including, but not limited to, attorneys’ fees, court costs, expert fees and the like.

18. Relationship of the Parties. The relationship of SELLER and BUYER is solely that of vendor and vendee. Nothing is intended to create a partnership, joint venture, or a fiduciary relationship between the parties or make one party the agent of the other.

19. Headings. Any headings or captions used herein are inserted only as a matter of convenience and for reference only and in no way define, limit or describe the scope of this Agreement nor the intent of any of the provisions hereof.

20. Context. For the purposes of this Agreement, the word “include(s)” means “include(s), without limitation,” and the word “including” means “including, but not limited to,” and “record,” “recorded” or “recording” means to record or cause to be recorded in the Official Records of the county or counties in which the real property is situated. The singular and plural numbers and the masculine, feminine and neuter genders shall include the others, as the context may require. Unless specified to the contrary, all references to exhibits are those exhibits that are attached to this Agreement.

21. Counterparts. This Agreement may be signed by the parties in different counterparts and the signature pages combined shall create a document binding on all parties. 95

22. Effective Date. The effective Agreement Date shall be the date of the last party’s execution of this Agreement (the “Effective Date”).

23. Condemnation. Consistent with the Underlying Agreement, if prior to the Closing all or any portion of the Property is subject to an actual or threatened taking by a public authority, by the power of eminent domain or otherwise, BUYER shall have the right, exercisable by giving written notice to SELLER within ten (10) days after BUYER’s receipt of written notice of such taking or threat, either to (i) terminate this Agreement, the Escrow and BUYER’s obligation to purchase, in which case Escrow Holder shall immediately return all documents, instruments and monies to the Party which deposited same in respect of the Closing, or (ii) to accept the remaining portion of the Property and purchase for the Purchase Price set forth herein and receive an assignment of all of SELLER’s rights to any condemnation award payable by reason of such taking. If BUYER elects to proceed under clause (ii) above, SELLER shall make the same election pursuant to the Underlying Agreement and shall not compromise, settle or adjust any claims to such award without BUYER’s prior written consent.

24. Confidentiality. Both parties shall maintain the confidentiality of the specific terms and conditions of this agreement, including the purchase price, and shall not disclose the same to any other person or entity, save and except their attorneys and accountants, without the prior written consent of the other party to this Agreement. Neither BUYER nor SELLER shall issue any press release or otherwise publicize the transaction without the prior written consent of the other party.

25. Liquidated Damages. IF BUYER FAILS TO COMPLETE THE PURCHASE

TRANSACTION SET FORTH IN THIS AGREEMENT BECAUSE OF ANY CAUSE OTHER THAN SELLER’S DEFAULT, THE PARTIES AGREE THAT SELLER SHALL BE

RELEASED FROM ITS OBLIGATION TO SELL THE PROPERTY TO BUYER AND SELLER SHALL RETAIN THE DEPOSIT, AND BUYER’S WORK PRODUCT AS SET FORTH IN SECTION 5.4 OF THIS AGREEMENT AS LIQUIDATED DAMAGES, WHICH

THE PARTIES AGREE IS A REASONABLE SUM CONSIDERING ALL THE

CIRCUMSTANCES EXISTING ON THE AGREEMENT DATE, INCLUDING THE DIFFICULTY OR IMPRACTICALITY OF DETERMINING THE OWNER’S ACTUAL DAMAGES. SUCH LIQUIDATED DAMAGES SHALL BE OWNER’S EXCLUSIVE

REMEDY FOR SUCH DEFAULT, AND OWNER SHALL ACCEPT SAID LIQUIDATED

DAMAGES IN PLACE OF ANY OTHER RIGHTS OR REMEDIES IT MAY HAVE AGAINST

BUYER, INCLUDING, BUT NOT LIMITED TO, ANY RIGHT TO SPECIFIC

PERFORMANCE OR OTHER DAMAGES, EXCEPT FOR ANY INDEMNITIES BUYER HAS PROVIDED UNDER THE TERMS OF THIS AGREEMENT.
96

Seller and Buyer have executed this Agreement to be effective as of the Effective Date.

BUYER:

SELF-HELP ENTERPRISES,
a California Non-Profit Public Benefit
Corporation
By: ______________________________
Thomas J. Collishaw, President/CEO
Date: _____________________________
By: ______________________________
Elizabeth M. Garcia,
Asst. Secretary
Date: ____________________________
SELLER:

CITY OF WOODLAKE
a municipal corporation organized and existing
pursuant to the laws of the State of California
By: ______________________________
Ramon Lara, City Administrator
Date: _____________________________

97

EXHIBIT “A”

LEGAL DESCRIPTION OF REAL PROPERTY
(Refer to Preliminary Title Report for full description) 98

EXHIBIT “B”

FUNDING AGREEMENT
99

EXHIBIT “C”

DEED OF TRUST
100

EXHIBIT “D”

PROMISSORY NOTE
101

EXHIBIT “E”

DEFINITION OF HAZARDOUS SUBSTANCE
The term “Hazardous Substance” as used in this Agreement shall mean any toxic or hazardous substance, material or waste or any pollutant or contaminant or infectious or radioactive material, including but not limited to those substances, materials or wastes regulated now or in the future under any of the statutes or regulations listed below and any and all of those substances included within the definitions of “hazardous substances”, “hazardous materials”, “hazardous waste”, “hazardous chemical substance or mixture”, “imminently hazardous chemical substance or mixture”, “toxic substances”, “hazardous air pollutant”, “toxic pollutant” or “solid waste” in the statutes or regulations listed below. Hazardous Substances shall also mean any and all other similar terms defined in other federal state and local law, statues, regulations, orders or rule and materials and wastes which are, or in the future become, regulated under applicable local, state or federal law for the protection of health or the environment or which are classified as hazardous or toxic substances, materials or waste, pollutants or contaminants, as defined, listed or regulated by any federal, state or local law, regulation or order or by common law decision, including, without limitation, (i) trichloroethylene, tetrachloroethylene, perchloroethylene and other chlorinated solvents, (ii) any petroleum products or fractions thereof, (iii) asbestos, (iv) polychlorinated biphenyls, (v) flammable explosives, (vi) urea formaldehyde, and (vii) radioactive materials and waste.

In addition, a Hazardous Substance shall include:
(1) A “Hazardous Substance”, “Hazardous Material”, “Hazardous Waste”, or “Toxic Substance” under the Comprehensive Environmental Response, Compensation and Liability act of 1980, 42 U.S.C. §§ 6901, et seq.;
(2) An “Extremely Hazardous Waste”, a “Hazardous Waste”, or a “Restricted Hazardous Waste”, under § 25140 or § 44321 of the California Health and Safety Code; (3) A “Hazardous Material”, “Hazardous Substance”, “Hazardous Waste”, “Toxic Air Contaminant”, or “Medical Waste” under § 25281, 25316, 25501, 25501.1, 25034.2 or 39655 of the California Health and Safety Code;
(4) “Oil” or a “Hazardous Substance” listed or identified pursuant to § 311 of the Federal Water Pollution Control Act, 33 U.S.C. § 1321, as well as any other hydrocarbonic substances or by-product;
(5) Listed or defined as a “Hazardous Waste”, “Extremely Hazardous Waste”, or an “Acutely Hazardous Waste” pursuant to Chapter 11 of Title 22 of the California Code of Regulations.
(6) Listed by the State of California as a chemical known by the State of California Health and Safety Code;
102

(7) A material which due to its characteristics or interaction with one or more other substances, chemical compounds, or mixtures, damages or threatens to damage, health, safety, or the environment, or is required by any law or public agency to be remediated, including remediation which such law or public agency requires in order for the property to be put to any lawful purpose;
(8) Any material the presence of which would require remediation pursuant to the guidelines set forth in the State of California Leaking Underground Fuel Tank Field Manual, whether or not the presence of such material resulted from a leaking underground fuel tank; (9) Pesticides regulated under the Federal Insecticide, Fungicide and Rodenticide Act, 7 U.S.C. §§ 136, et seq.;
(10) Asbestos, PCBs, and other substances regulated under the Toxic Substances Control Act, 15 U.S.C. §§ 2601, et seq.;
(11) Any radioactive material including, without limitation, any “source material”, “special nuclear material”, “by-product material”, “low-level wastes”, “high-level radioactive waste”, “spent nuclear fuel” or “transuranic waste”, and any other radioactive materials or radioactive wastes, however produced, regulated under the Atomic Energy Act, 42 U.S.C. §§ 2011, et seq., the Nuclear Waste Policy Act, 42 U.S.C. §§ 10101, et seq., or pursuant to the California Radiation Control Law, California Health and Safety Code §§ 25800, et seq.; (12) Industrial process and pollution control wastes, whether or not “hazardous” within the meaning of the Resource Conservation and Recovery Act, 42 U.S.C. §§ 6901, et seq.; (13) Regulated under the Occupational Safety and Health Act, 29 U.S.C. §§ 651, et seq., or the California Occupational Safety and Health Act, California Labor Code §§ 6300, et seq.;
(14) Regulated under the Clean Air Act, 42 U.S.C. §§ 7401, et seq., or pursuant to Division 26 of the California Health and Safety Code. 103
104
105

City of Woodlake

AGENDA ITEM V-D
January 12, 2026
Prepared by Ramon Lara, City Staff
SUBJECT:

Action: Adoption of Resolution: Approval of the City of Woodlake’s Audited Basic Financial Statements for the Year Ended June 30, 2025
BACKGROUND:

The City of Woodlake undergoes an annual independent audit of its basic financial statements of its governmental activities, its business-type activities, each of its major funds, and its aggregate remaining fund information. For Fiscal Year 2024/2025, the City of Woodlake contracted Rogers, Anderson, Malody & Scott, LLP to perform its City independent audit.

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

DISCUSSION:

Staff has reviewed the independent auditor’s report for the year ended June 30, 2025, and concurs with the report. The financial statements present fairly, in all material respects and there were no findings or deficiencies in internal controls for the audit ending June 30, 2025.

RECOMMENDATIONS:

Staff recommends that Council approve the City of Woodlake’s Audited Basic Financial Statements for the Year Ended June 30, 2025, and attached notes. The audit showed no material weaknesses and there were no current or old findings being carried over.

FISCAL IMPACT:

There is no fiscal impact.
106

ATTACHMENTS:

1. Resolution: Approval of the City of Woodlake’s Audited Basic Financial Statements for the Year Ended June 30, 2025

2. Attachment No. 1: City of Woodlake’s Audited Basic Financial Statements for the Year Ended June 30, 2025
107

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.

WOODLAKE’S AUDITED BASIC )

FINANCIAL STATEMENTS FOR )
THE YEAR ENDED JUNE 30, 2025 )
Councilmember _______, offered the following resolution and moved its adoption. Approve the City of Woodlake’s Audited Basic Financial Statements for the Year Ended June 30, 2025.

WHEREAS, the City of Woodlake undergoes an annual independent audit of its basic financial statements of its governmental activities, its business-type activities, each of its major funds, and its aggregate remaining fund information; and
WHEREAS, for Fiscal Year 2024/2025 the City of Woodlake contracted Rogers, Anderson, Malody & Scott, LLP to perform its independent audit; and WHEREAS, the audits are conducted with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States.

NOW, THEREFORE, THE CITY OF WOODLAKE DOES RESOLVE to approve the attached City of Woodlake’s Audited Basic Financial Statements and attached notes for the Year Ended June 30, 2025.

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 January 12, 2026.

AYES:

NOES:

ABSTAIN:

ABSENT:
________________________
Rudy Mendoza, Mayor
ATTEST:
______________________________
Irene Zacarias, City Clerk
108

CITY OF WOODLAKE

AUDITED BASIC FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 2025
109

CITY OF WOODLAKE

BASIC FINANCIAL STATEMENTS
For the Fiscal Year Ended June 30, 2025

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

Government-wide Financial Statements:

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

Governmental Funds:

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

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

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

Schedule of City's Proportionate Share of Net Pension Liability and Related Ratios as of the Measurement Date 49
Schedule of Plan Contributions 50
Major Governmental Funds Statements of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual:

General Fund 51
Special Revenue Funds:

Community Development Fund 52
CDBG/HOME Housing Fund 53
Other Supplemental Information:

Combining Balance Sheet - Nonmajor Special Revenue Funds 54 Combining Statement of Revenues, Expenditures, and
Changes in Fund Balances - Nonmajor Special Revenue Funds 56 Other Report:

Report on Internal Control Over Financial Reporting and on Compliance and other Matters Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 58
110

FINANCIAL SECTION
111
Tel. 909-889-0871 | www.ramscpa.net | 735 E. Carnegie Dr. Suite 100, San Bernardino, CA 92408

CERTIFIED PUBLIC ACCOUNTANTS
1 Independent Auditor’s Report
To the Honorable Mayor and
Members of the City Council
City of Woodlake, California
Report on the Audit of the Financial Statements
Opinions
We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of City of Woodlake, California, (the City) as of and for the year ended June 30, 2025, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the table of contents.

In our opinion, the accompanying financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City, as of June 30, 2025, and the respective changes in financial position, and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.

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

Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.
112
2 Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions.

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

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

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

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

We have applied certain limited procedures to the required supplementary information in accordance with GAAS, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Management has omitted management’s discussion and analysis that accounting principles generally accepted in the United States of America require to be presented to supplement the basic financial statements. Such missing information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. Our opinions on the basic financial statements is not affected by this missing information.

113
3 Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’s basic financial statements. The combining non-major fund financial statements are presented for purposes of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with GAAS. In our opinion, the combining non-major fund financial statements are fairly stated, in all material respects, in relation to the basic financial statements as a whole.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated December 19, 2025 on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City of Woodlake’s internal control over financial reporting and compliance.

San Bernardino, California
December 19, 2025
114

BASIC FINANCIAL STATEMENTS
115
Governmental Business-type
Activities Activities Total
ASSETS
Cash and investments
Unrestricted $ 11,899,719 $ 1,023,304 $ 12,923,023
Restricted 159,487 699,030 858,517
Receivables:

Accounts 139,554 337,497 477,051
Taxes 552,897 - 552,897
Intergovernmental 2,344,939 2,946,276 5,291,215
Due to/from other funds 1,720,750 (1,720,750) -
Loans receivable 9,419,993 378,000 9,797,993
Capital assets:

Non-depreciable 10,451,319 10,140,934 20,592,253
Depreciable, net of accumulated depreciation 34,450,902 29,148,253 63,599,155 Total assets 71,139,560 42,952,544 114,092,104

DEFERRED OUTFLOWS OF RESOURCES
Deferred pension related 891,170 503,365 1,394,535
Unamortized loss on bonds - 38,566 38,566
Total deferred outflows of resources 891,170 541,931 1,433,101

LIABILITIES
Accounts payable and other accruals 1,275,244 1,665,215 2,940,459 Interest payable - 155,736 155,736
Unearned revenue 7,089,885 2,280 7,092,165
Compensated absences 58,424 30,214 88,638
Noncurrent liabilities:

Compensated absences 143,754 117,346 261,100
Due in one year 106,389 381,600 487,989
Due in more than one year 2,605,188 12,818,061 15,423,249 Net pension liability 2,396,563 1,330,340 3,726,903
Total liabilities 13,675,447 16,500,792 30,176,239

DEFERRED INFLOWS OF RESOURCES
Deferred pension related 33,219 20,583 53,802

NET POSITION
Net investment in capital assets 42,190,644 26,128,092 68,318,736 Restricted for:

Special revenues 2,822,990 - 2,822,990
Debt service 99,768 699,030 798,798
Forfeiture 59,719 - 59,719
Impact fees 54,808 1,486,783 1,541,591
Unrestricted 13,094,135 (1,340,805) 11,753,330
Total net position $ 58,322,064 $ 26,973,100 $ 85,295,164 The notes to the financial statements are an integral part of this statement.

Primary Government

CITY OF WOODLAKE

STATEMENT OF NET POSITION
June 30, 2025
1164
Operating Capital
Charges for Grants and Grants and Governmental Business-type Expenses Services Contributions Contributions Activities Activities Total General Government 568,460 $ $ 207,771 $ 79,613 $ - $ (281,076) $ (281,076) Community development 58,397 - 20,285 - (38,112) (38,112) Public safety 2,519,124 160,254 1,367,109 216,463 (775,298) (775,298) Public works 1,682,110 553,924 295,929 3,763,336 2,931,079 2,931,079 Parks and recreation 1,110,840 180,496 200,502 - (729,842) (729,842) Refuse services 1,189,205 1,238,530 5,713 - 55,038 55,038 Total governmental activities 7,128,136 2,340,975 1,969,151 3,979,799 1,161,789 1,161,789 Water 1,920,272 1,313,459 - 155,069 - (451,744) (451,744) Sewer 2,579,719 1,804,558 6,988,543 - - 6,213,382 6,213,382 Airport 33,036 13,674 10,000 61,245 - 51,883 51,883
Total business-type activities 4,533,027 3,131,691 10,000 7,204,857 - 5,813,521 5,813,521 Total $ 11,661,163 $ 5,472,666 $ 1,979,151 $ 11,184,656 1,161,789 5,813,521 6,975,310 General revenues:

Property taxes 540,245 - 540,245
Utility users tax 606,828 - 606,828
Sales tax 487,043 - 487,043
Franchise tax 131,505 - 131,505
Other taxes 1,791,116 - 1,791,116
Investment earnings 168,062 8,087 176,149
Rental Income 8,365 46,190 54,555
Other revenue - 580 580
Gain on disposal of capital assets 35,836 - 35,836
Transfers (660,466) 660,466 -
Total general revenues and transfers 3,108,534 715,323 3,823,857 Change in net position 4,270,323 6,528,844 10,799,167
Net position, July 1 54,051,741 20,444,256 74,495,997
Net position, June 30 $ 58,322,064 $ 26,973,100 $ 85,295,164 The notes to the financial statements are an integral part of this statement.

Functions/Programs
Governmental activities:

Business-type Activities:

Changes in Net Position

CITY OF WOODLAKE

STATEMENT OF ACTIVITIES
For the Year Ended June 30, 2025
Program Revenues
Net (Expense) Revenue and Changes in Net Position
1175
Formerly
Community Nonmajor Fund Nonmajor Total
Development Streets Governmental Governmental
General Fund Fund Funds Funds
ASSETS
Cash and investments
Unrestricted 9,798,869 $ 340,734 $ - $ 1,760,116 $ 11,899,719 $ Restricted 159,487 - - - 159,487
Receivables:

Accounts 139,554 - - - 139,554
Taxes 552,897 - - - 552,897
Intergovernmental - - 1,503,647 841,292 2,344,939
Due from other funds 2,608,630 - - - 2,608,630
Loans receivable 17,229 9,402,764 - - 9,419,993
Total assets 13,276,666 $ 9,743,498 $ 1,503,647 $ 2,601,408 $ 27,125,219 $

LIABILITIES
Accounts payables and other accruals 540,325 $ 13 $ 660,674 $ 74,232 $ 1,275,244 $ Due to other funds - - 842,973 44,907 887,880
Unearned revenue 7,089,885 - - - 7,089,885
Total liabilities 7,630,210 13 1,503,647 119,139 9,253,009

DEFERRED INFLOWS OF RESOURCES
Unavailable housing loans - 9,402,764 - - 9,402,764
Total deferred inflows of resources - 9,402,764 - - 9,402,764

FUND BALANCES
Restricted for:

Debt service 99,768 - - - 99,768
Forfeiture 59,719 - - - 59,719
Impact fees 54,808 - - - 54,808
Special revenue fund - 340,721 - 2,482,269 2,822,990
Unassigned, general fund 5,432,161 - - - 5,432,161
Total fund balances 5,646,456 340,721 - 2,482,269 8,469,446 Total liabilities, deferred inflows of
resources and fund balances $ 13,276,666 $ 9,743,498 $ 1,503,647 $ 2,601,408 $ 27,125,219 The notes to the financial statements are an integral part of this statement.

CITY OF WOODLAKE

BALANCE SHEET

GOVERNMENTAL FUNDS
JUNE 30, 2025
Special Revenue
1186
Total fund balances-governmental funds $ 8,469,446
Amounts reported for governmental activities in the statement of net position are different because:

Capital assets used in governmental activities are not current financial resources, and therefore are not reported in the funds. 44,902,221
Other long-term assets are not available to pay for current period expenditures, and therefore, are deferred in the governmental funds. 9,402,764
Deferred inflows of resources and deferred outflows of resources:

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

Deferred pension outflows of resources 891,170
Deferred pension inflows of resources (33,219)
Long-term liabilities were not due and payable in the current period. Therefore, they were not reported in the governmental fund balance sheet:

Note payable (2,645,000)
SBITA (66,577)
Net pension liability (2,396,563)
Compensated absences (202,178)
Net position of governmental activities 58,322,064 $
The notes to the financial statements are an integral part of this statement.

RECONCILIATION OF THE GOVERNMENTAL FUNDS

BALANCE SHEET TO THE STATEMENT OF NET POSITION
JUNE 30, 2025

CITY OF WOODLAKE
1197
Formerly
Major Fund Formerly
Community CDBG/HOME Nonmajor Fund Nonmajor Total
Development Housing Streets Governmental Governmental
General Fund Fund Fund Funds Funds

REVENUES
Property taxes 540,245 $ - $ - $ - $ - $ 540,245 $
Utility users tax 606,828 - - - - 606,828
Sales tax 487,043 - - - - 487,043
Other taxes 1,922,621 - - - - 1,922,621
Licenses and permits 391,492 - - - - 391,492
Charges for services 1,796,501 - - - - 1,796,501
Intergovernmental revenues 1,914,918 - - 2,286,818 1,695,733 5,897,469 Fines and forfeitures 21,083 - - - - 21,083
Repayment of loans - 245,384 - - - 245,384
Use of money and property 176,427 3,811 - - 25,746 205,984 Miscellaneous revenues 153,823 - - - - 153,823
Total revenues 8,010,981 249,195 - 2,286,818 1,721,479 12,268,473

EXPENDITURES
Current:

General government 425,866 - - - 425,866 -
Community development - 3,189 - - 42,295 45,484
Public safety 1,989,842 - - - 195,693 2,185,535
Public works 448,948 - - - 257,975 706,923
Parks and recreation 895,913 - - - 895,913 -
Refuse services 1,187,691 - - - 1,187,691 -
Capital outlay:

General government 46,750 - - - - 46,750
Community development - 23,855 - - - 23,855
Public safety 217,224 - - - 217,224 -
Public works 157,642 - - 2,286,818 917,193 3,361,653
Parks and recreation 205,750 - - - 205,750 -
Refuse services 41,135 - - - - 41,135
Debt service:

Principal 103,314 - - - 103,314 -
Interest 77,156 - - - - 77,156
Total expenditures 5,797,231 27,044 - 2,286,818 1,413,156 9,524,249 Excess (deficiency) of revenues
over (under) expenditures 2,213,750 222,151 - - 308,323 2,744,224

OTHER FINANCING SOURCES (USES)
Proceeds from sale of assets 57,817 - - - - 57,817
Transfers out (660,466) - - - (660,466) -
Total other financing sources and uses (602,649) - - - (602,649) - Net change in fund balances 1,611,101 222,151 - - 308,323 2,141,575 Fund balances, 6/30/24, as previously
presented 4,035,355 118,570 (50) 2,173,996 - 6,327,871
Change within financial reporting entity
(major to nonmajor fund) - - 50 - (50) -
Fund balance, 6/30/24. as restated 4,035,355 118,570 - 2,173,946 - 6,327,871 Fund balances, 6/30/25 $ 5,646,456 $ 340,721 $ - $ 2,482,269 - $ 8,469,446 $ The notes to the financial statements are an integral part of this statement.

CITY OF WOODLAKE

STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES

GOVERNMENTAL FUNDS
FOR THE YEAR ENDED JUNE 30, 2025
Special Revenue
1208
Net change in fund balances - total governmental funds $ 2,141,575 Amounts reported for governmental activities in the statement of activities are different because:

Governmental funds report capital outlay as expenditures. However, in the statement of activities, the cost of those assets is allocated over the estimated useful lives and reported as depreciation expense. This is the amount of capital assets recorded. 3,817,844
Depreciation expense on capital assets is reported in the government-wide statement of changes in net assets, but they do not require the use of current financial resources. Therefore, depreciation expense is not reported as expenditures in governmental funds. (1,295,349)
The net effect of various miscellaneous transactions involving capital assets to decrease net position (21,981) Community loans are reported in the governmental funds as expenditures and are not in the statement of activities.

This is the amount of community loans given. 19,169
This is the amount of community loans deemed uncollectible. - Revenues in the governmental funds that were recognized as revenue in the previous periods in the statement of activities. This is the amount of loan payments and adjustments. (249,443) Compensated absences expenses reported in the statement of activities do not require the use of current financial resources and therefore are not reported as expenditures in the governmental funds. (59,194) The issuance of long-term debt provides current financial resources to governmental funds, while the repayment of the principal of long-term debt consumes the current financial resources of governmental funds. Neither transaction, however, has any effect on net assets.

Payment on principal of debt 48,000
Payment on SBITA 55,314
Certain pension expenses in the statement of activities are recognized on the accrual basis of accounting in accordance with GASB Statement No. 68.

Deferred outflows (197,964)
Deferred inflows 54,122
Net pension liabilities (41,770)

Change in net position - governmental activities $ 4,270,323 The notes to the financial statements are an integral part of this statement.

CITY OF WOODLAKE

RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES

FUNDS TO THE STATEMENT OF ACTIVITIES
FOR THE YEAR ENDED JUNE 30, 2025

AND CHANGES IN FUND BALANCES OF GOVERNMENTAL
1219
Nonmajor
Airport
Water Sewer Fund Total
ASSETS
Current assets:

Cash and investments 799,290 $ - $ 224,014 $ 1,023,304 $ Receivables, net:

Accounts 144,665 191,784 1,048 337,497
Leases - - 136,220 136,220
Intergovernmental - 2,485,822 - 2,485,822
Noncurrent assets:

Restricted cash 324,030 375,000 - 699,030
Notes receivable - 378,000 - 378,000
Capital assets:

Nondepreciable 417,873 9,723,061 - 10,140,934
Depreciable, net 8,799,113 20,301,536 47,604 29,148,253 Total assets 10,484,971 33,455,203 408,886 44,349,060

DEFERRED OUTFLOWS OF RESOURCES
Deferred pension 219,364 281,929 2,072 503,365
Unamortized loss on bonds 12,000 26,566 - 38,566
Total deferred outflows of resources 231,364 308,495 2,072 541,931

LIABILITIES
Current liabilities:

Accounts payable 963,197 539,750 6,424 1,509,371
Due to other funds - 1,720,750 - 1,720,750
Utility deposits 62,241 93,603 - 155,844
Interest payable 46,927 108,809 - 155,736
Unearned revenue - - 2,280 2,280
Compensated absences 14,410 15,804 - 30,214
Noncurrent liabilities:

Compensated absences 55,723 61,623 - 117,346
Due in one year 89,100 292,500 - 381,600
Due in more than one year 3,438,661 9,379,400 - 12,818,061 Net pension liability 579,757 745,109 5,474 1,330,340
Total liabilities 5,250,016 12,957,348 14,178 18,221,542

DEFERRED INFLOWS OF RESOURCES
Unavailable revenue - - 134,103 134,103
Deferred pension 8,970 11,528 85 20,583
Total deferred inflows of resources 8,970 11,528 134,188 154,686

NET POSITION
Net investment in capital assets 5,701,225 20,379,263 47,604 26,128,092 Restricted for debt service 324,030 375,000 - 699,030
Restricted for impact fees 295,698 1,191,085 - 1,486,783 Unrestricted (deficit) (863,604) (1,150,526) 214,988 (1,799,142) Total net position $ 5,457,349 $ 20,794,822 $ 262,592 $ 26,514,763 The notes to the financial statements are an integral part of this statement.

CITY OF WOODLAKE

STATEMENT OF NET POSITION

ENTERPRISE FUNDS
JUNE 30, 2025
12210
Nonmajor
Airport
Water Sewer Fund Total

OPERATING REVENUES
Charges for services 1,313,459 $ 1,804,558 $ 13,674 $ 3,131,691 $

OPERATING EXPENSES
Personnel Services 713,876 926,479 6,900 1,647,255
Contractual services 141,643 159,028 8,570 309,241
Repairs and maintenance 95,437 74,522 - 169,959
Utilities 169,445 133,053 1,948 304,446
Other services and supplies 300,357 346,365 12,441 659,163 Amortization 500 1,062 - 1,562
Depreciation 406,161 718,374 3,177 1,127,712
Total operating expenses 1,827,419 2,358,883 33,036 4,219,338 Operating income (loss) (513,960) (554,325) (19,362) (1,087,647)

NONOPERATING REVENUES (EXPENSES)
Interest income 4,480 1,248 6,553 12,281
Rental income - - 44,113 44,113
Impact fees 155,069 317,098 - 472,167
Revenue from other agencies - 6,210,991 71,245 6,282,236 Other revenues - 580 - 580
Interest expense (92,853) (220,836) - (313,689)
Total nonoperating revenues 66,696 6,309,081 121,911 6,497,688 Income before transfers (447,264) 5,754,756 102,549 5,410,041 Transfers in (out) 660,466 - - 660,466
Change in net position 213,202 5,754,756 102,549 6,070,507 Net position, July 1 5,244,147 15,040,066 160,043 20,444,256 Net position, June 30 5,457,349 $ $ 20,794,822 262,592 $ $ 26,514,763 The notes to the financial statements are an integral part of this statement.

CITY OF WOODLAKE

STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET POSITION

ENTERPRISE FUNDS
FOR THE YEAR ENDED JUNE 30, 2025
12311
Airport
Water Sewer Fund Total

CASH FLOWS FROM OPERATING ACTIVITIES
Cash receipts from customers 1,303,930 $ 1,791,516 $ 7,816 $ 3,103,262 $ Cash receipts (payments), vendors for goods or services (1,593,163) (665,061) (16,877) (2,275,101) Cash receipts (payments), employees for, services
including withholding of taxes and other items (708,946) (881,136) (6,646) (1,596,728) Net cash provided by (used) operating activities (998,179) 245,319 (15,707) (768,567)

CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES
Revenue from other agencies - 71,245 - 71,245
Due to other funds 1,010,181 1,235,814 2,245,995 -
Rental income - 41,996 - 41,996
Net cash provided by noncapital financing 1,010,181 1,235,814 113,241 2,359,236

CASH FLOWS FROM CAPITAL FINANCING ACTIVITIES
Principal paid on capital debt service (86,900) (286,000) (372,900) - Interest paid on capital debt service (92,993) (224,053) (317,046) - Revenue from other agencies 5,191,403 - 5,191,403 -
Impact fees 155,069 317,098 472,167 -
Other revenue - 580 - 580
Payment of notes receivable - 72,000 72,000 -
Transfers in 660,466 - 660,466 -
Acquire, construct or improve capital assets (41,441) (6,528,409) (24,995) (6,594,845) Net cash (used) by capital and related financing activities 594,201 (1,457,381) (24,995) (888,175)

CASH FLOWS FROM INVESTING ACTIVITIES
Investment earnings 4,480 1,248 6,553 12,281
Net cash provided by investing activities 4,480 1,248 6,553 12,281 Net Increase (decrease) in cash and cash equivalents 610,683 25,000 79,092 714,775 Cash and Investments, July 1, 2024 512,637 350,000 144,922 1,007,559 Cash and investments, June 30, 2025 $ 1,123,320 375,000 $ 224,014 $ 1,722,334 $ Reconciliation of operating income (loss) to net cash
provided (used) by operating activities:

Operating income (loss) $ (513,960) $ (554,325) $ (19,362) $ (1,087,647) Adjustments to reconcile operating income to net cash
provided (used) by operating activities:

Depreciation & amortization 406,661 719,436 3,177 1,129,274 Changes in assets, deferred outflows/inflows and liabilities:
(Increase) decrease in accounts receivable (11,561) (16,879) (1,048) (29,488) (Increase) decrease in deferred pension outflows 63,526 49,247 342 113,115 Increase (decrease) in accounts payable (886,281) 47,907 6,082 (832,292) Increase (decrease) in deferred inflows (10,411) (11,161) (80) (21,652) Increase (decrease) in compensated absences 14,343 14,069 28,412 - Increase (decrease) in utility deposits/unearned revenue 2,032 3,837 (4,810) 1,059 Increase (decrease) in net pension liabilities (62,528) (6,812) (8) (69,348) Net cash provided (used) by operating activities $ 245,319 (998,179) $ (15,707) $ (768,567) $ Noncash capital activities:

Capital asset acquisition in accounts payable $ 750,958 $ - $ 750,958 - $ The notes to the financial statements are an integral part of this statement.

CITY OF WOODLAKE

STATEMENT OF CASH FLOWS

ENTERPRISE FUNDS
FOR THE YEAR ENDED JUNE 30, 2025
Nonmajor
12412
Custodial Fund
Woodlake
Private-purpose Fire Protection
Trust Fund District
ASSETS
Cash and investments 45,226 $ 1,014,151 $
Capital assets:

Land - 605,409
Improvements other than land 855,968 -
Less accumulated depreciation (373,113) -
Total Assets 1,014,151 1,133,490

LIABILITIES
Interest payable - 908
Bond payable - 44,000
Total Liabilities - 44,908

NET POSITION
Restricted for:

Other governments 1,088,582 1,014,151
Total net position $ 1,014,151 1,088,582 $
The notes to the financial statements are an integral part of this statement.

CITY OF WOODLAKE

STATEMENT OF FIDUCIARY NET POSITION

FIDUCIARY FUNDS
JUNE 30, 2025
12513
Custodial Fund
Woodlake
Private-purpose Fire Protection
Trust Fund District

ADDITIONS
Contributions
Taxes and assessments 908 $ 652,152 $
Organizational contributions - 575,000
Total contributions 1,227,152 908
Investment earnings
Interest 13,010 590
Total additions 1,240,162 1,498

DEDUCTIONS
Administrative expenses 891,592 -
Depreciation expense 21,399 -
Debt redemption, interest 1,815 -
Total deductions 891,592 23,214
Net increase (decrease) in fiduciary net position (21,716) 348,570 Net position, July 1 665,581 1,110,298
Net position, June 30 1,088,582 $ 1,014,151 $
The notes to the financial statements are an integral part of this statement.

CITY OF WOODLAKE

STATEMENT OF CHANGES IN FIDUCIARY NET POSITION

FIDUCIARY FUNDS
FOR THE YEAR ENDED JUNE 30, 2025
12614

CITY OF WOODLAKE

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2025
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A. Description of the Reporting Entity
The City of Woodlake (the City) is a California charter city. It was incorporated in 1941, and chartered on May 8, 2000. The City operates under a Council-Manager form of government and provides the following services: general administrative services, community development, public safety (police), public works, parks, refuse, water, sewer, and transit.

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

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

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

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

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

The financial statements of the City have been prepared in conformity with accounting principles generally accepted in the United States of America as applied to governmental units. The Governmental Accounting Standards Board is the accepted standard setting body for governmental accounting and financial reporting principles.
12715

CITY OF WOODLAKE

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2025
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) B. Basis of Accounting / Measurement Focus
The accounts of the City are organized on the basis of funds, each of which is considered a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenues, and expenditures or expenses, as appropriate. Governmental resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled.

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

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

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

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

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

Governmental Fund Financial Statements
Governmental fund financial statements include a balance sheet and a statement of revenues, expenditures and changes in fund balances for all major governmental funds and non-major funds aggregated.
12816

CITY OF WOODLAKE

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2025
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) The City reports the following major governmental funds:

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

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

The Streets Fund is used for the accounting of federal and state grants and expenditures on general government street capital projects.

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

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

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

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

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

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

The City reports the following major enterprise fund types:

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

The Sewer Fund is used to account for the financial activity of the sewage collection and wastewater treatment utility system.
12917

CITY OF WOODLAKE

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2025
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Enterprise funds are accounted for using the economic resources measurement focus and the accrual basis of accounting. Accordingly, all assets and liabilities (whether current or non-current) are included on the statement of net position. The statement of revenues, expenses and changes in net assets presents increases (revenues) and decreases (expenses) in total net position. Under the accrual basis of accounting, revenues are recognized in the period in which they are earned while expenses are recognized in the period in which the liability is incurred.

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

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

The City's fiduciary funds represent:

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

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

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

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

C. Cash and Investments
Under the City's cash management program, cash in excess of operating requirements from all funds is pooled with the purpose of maximizing interest through investment activities, and is deposited in savings accounts or invested in bank certificates of deposit, bank money market accounts and the State of California Local Agency Investment Fund (LAIF). Interest income on pooled investments is allocated on the end of month balance in each fund included in the pools. Information regarding the amount of dollars invested in derivatives, if any, with LAIF was not available. 13018

CITY OF WOODLAKE

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2025
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Fair Value Measurement
As defined in GASB Statement No. 72, Fair Value Measurement and Application, fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The City uses valuation techniques that ae appropriate under the circumstances and for which sufficient data are available to measure fair value. Valuation techniques maximize the use of relevant observable inputs and minimize the use of unobservable inputs.

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

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

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

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

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

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

Proprietary fund receivables are shown net of an allowance for uncollectible accounts. Utility customers are billed monthly. The estimated value of services provided, but unbilled at year-end has been included in the accompanying financial statements.
13119

CITY OF WOODLAKE

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2025
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Property taxes are assessed, collected and allocated by Tulare County throughout the fiscal year according to the following property tax calendar.

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

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

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

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

Buildings and improvements 20-50 years
Utility systems 20-50 years
Equipment and vehicles 5-10 years
Infrastructure 40 years
The City defines infrastructure as capital assets that are stationery and have expected useful lives significantly in excess of most capital assets. The assets include the street system, water purification and distribution system, sewer collection and treatment system, parks and recreation improvements, storm water conveyance system, and buildings combined with the site amenities such as parking and landscaped areas used by the City in the conduct of its business. 13220

CITY OF WOODLAKE

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2025
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) H. Risk Management
The City participates with other public entities in a joint venture under a joint powers agreement which establishes the Central San Joaquin Valley Risk Management Authority (CSJVRMA). The relationship between the City and CSJVRMA is such that CSJVRMA is not a component unit of the City for financial reporting purposes.

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

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

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

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

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

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

The City has only one type of item, which arises only a modified accrual basis of accounting that qualifies for reporting in this category. Accordingly, the item, unavailable revenue, is reported only in the governmental funds balance sheet. The governmental funds report unavailable revenue from federal and state grants, and from the housing loan principal. These amounts are deferred and recognized as an inflow of resources in the period that the amounts become available. 13321

CITY OF WOODLAKE

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2025
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) L. Classification of Net Position and Fund Balances
The government-wide and proprietary fund financial statements utilize a net position presentation. Net position are categorized as invested in capital assets (net of related debt), restricted and unrestricted.

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

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

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

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

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

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

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

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

Committed fund balance – includes amounts that can only be used for specific purposes pursuant to constraints imposed by formal action of the City Council and Management. These amounts cannot be used for any other purpose unless the City Council and Management removes or changes the specified use by taking the same type of action (ordinance or resolution) that was employed when the funds were initially committed. This classification also includes contractual obligations to the extent that existing resources have been specifically committed for use in satisfying those contractual requirements. 13422

CITY OF WOODLAKE

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2025
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Assigned fund balance – includes amounts that are constrained by the City's intent to be used for a specific purpose, but are neither restricted nor committed. This intent is expressed by (a) the City Council and Management or (b) an appointed body or official to which the City Council and Management has delegated the authority to assign, modify, or rescind amounts to be used for specific purposes. Assigned amounts also include all residual amounts in governmental funds (except negative amounts) that are not classified as nonspendable, restricted, or committed.

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

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

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

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

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

Valuation Date June 30, 2023
Measurement Date June 30, 2024
Measurement Period July 1, 2023 to June 30, 2024
13523

CITY OF WOODLAKE

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2025
NOTE 2 – CASH AND INVESTMENTS
The investment policy of the City is consistent with guidelines set forth under State of California Government Code Section 53601 and serves to maximize investment income consistent with safe and prudent investment practices. All surplus funds are managed by the City Administrator in compliance with the Statement of Investment Policy adopted by the City Council which delegates to the City Administrator the authority to invest City funds and to deposit securities.

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

At June 30, 2025, cash, cash equivalents and investments consisted of the following:

Cash and cash equivalents $ 10,550,687
Investments 4,290,230
Total cash, cash equivalents and investments $ 14,840,917 Cash Deposits
The City maintains a cash investment pool that is available for all funds. Each fund type balance in the pool is reflected on the statement of net assets as cash and cash equivalents. The carrying amount of the City's cash balances was $10,550,687 at June 30, 2025. The general bank balance at June 30, 2025, was $11,282,826, which is covered by federal depository insurance limits maximum of $250,000.

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

Local Agency Investment Fund (LAIF)
The City is a voluntary participant in the Local Agency Investment Fund (LAIF) that is regulated by California Government Code Section 16429 under the oversight of the Treasurer of the State of California. The fair value of the City's investments in this pool is reported in the accompanying financial statements at amounts based upon the City's pro-rata share of the fair value provided by LAIF for the entire LAIF portfolio (in relation to the amortized cost of that portfolio). These funds are carried at cost which approximates fair value. As of June 30, 2025, the balance is $1,485,312. The balance available for withdrawals is based on the accounting records maintained by LAIF, which are recorded on an amortized cost basis. For withdrawals over $10,000,000 LAIF requires at least 24-hour notice. Also, there is a $5,000 minimum and a limit of 15 transactions per month. 13624

CITY OF WOODLAKE

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2025
NOTE 2 – CASH AND INVESTMENTS (continued)
Authorized Investments
Under provision of the City's investment policy, and in accordance with Section 53601 of the California Government Code, the City may invest in the following types of investments:

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

Investment Fair Value Measurements
The City does not have any investments subject to fair value investments on June 30, 2025.

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

The value of investments held in the City Treasury, grouped by maturity at June 30, 2025, is as follows:

Total 12 months 13 to 24 25 to 60 60+
Investment type Amount or less Months Months Months
Local Agency Investment Fund (LAIF) 1,485,312 $ $ 1,485,312 $ - $ - $ - Money market 52,733 52,733 - - -
Certificate of deposits 2,752,185 952,095 387,729 1,412,361 - Total $ 4,290,230 2,490,140$ $ 387,729 $ 1,412,361 $ -
13725

CITY OF WOODLAKE

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2025
NOTE 2 – CASH AND INVESTMENTS (continued)
Credit and Concentration Risk
State law limits investments in commercial paper and corporate bonds to the top two ratings issued by nationally recognized statistical rating organizations (NRSRO's). It is in the City's policy to limit its investments in these investment types to the top rating issued by NRSRO's, including raters Standard & Poor’s and Moody’s Investors Services. At June 30, 2025, the City's credit risks, expressed on a percentage basis, are as follows:

Moody's S & P's % of
Investment Type Credit Rating Rating Investments
Certificate of Deposits * Not Rated Not Rated 64.15%
Local Agency Investment Fund (LAIF) Not Rated Not Rated 34.62% Money market funds Not Rated Not Rated 1.23%
Total 100.00%
Credit Quality Distribution for Securities
with Credit Exposure as a Percentage of Total Investments *Investments in Certificates of Deposit are generally limited to the FDIC insurance limit per institution.

Cash and investments as of June 30, 2025, are classified in the accompanying financial statements as follows:

Credit
Quality Ratings Fair Value
Cash on hand Not Rated 200 $
Primary government deposits Not Rated 9,491,110
Certificates of deposits Not Rated 2,752,185
Local Agency Investment Fund (LAIF) Not Rated 1,485,312 Money market funds Not Rated 52,733
Cash in fiduciary funds Not Rated 1,059,377
Total cash and investments 14,840,917 $
Cash and investments are reported on the government-wide statement of net assets as follows:

Fair Value
Cash and investments 12,923,023 $
Restricted cash and cash equivalents 858,517
Total cash and investments 13,781,540 $
Cash and investments in fiduciary funds 1,059,377 $
13826

CITY OF WOODLAKE

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2025
NOTE 3 – INTERFUND TRANSACTIONS
A. Current Interfund Balance
Current interfund balances arise in the normal course of business and are expected to be repaid shortly after the end of the fiscal year.

Due to fund Due from fund Amount
General Sewer $ 1,720,750
General Nonmajor Special Revenue Funds 887,880
$ 2,608,630
B. Transfers Between Funds
With Council approval, resources may be transferred from one City fund to another. The purpose of the majority of transfers is to reimburse a fund that has made expenditures on behalf of another fund.

Transfer from Transfer to Amount Reason
General Water $ Costs applied 660,466
$ 660,466
NOTE 4 – LOANS RECEIVABLE / DEFERRED INFLOWS
On October 17, 1995, the City entered into a "Building Loan Agreement" with and among the Woodlake Valencia Partners and Wells Fargo National Bank. The City loaned $952,000 of Home Investors Partnership (HOME) funds. The interest rate is 6.5 percent fixed rate, simple interest. Interest began accruing on the date of the loan closing. The term of the loan is 40 years with a grace period of 20 years for payment on accrued interest and principal. Payments shall be made annually beginning April 1, 2017, in an amount equal to fifty percent (50%) of residual receipts.

On June 10, 1996, the City entered into a "Development Agreement" with Scott B. Townsend and Carolyn L. Townsend, doing business as Walsberg Properties. The City loaned $952,381 of HOME funds.

The interest rate is 1.5 percent fixed rate, simple interest. Interest began accruing on January 1, 1997.

Annual payments are made on April 30 of each year, which began April 30, 1998, in the amount of fifty percent (50%) of all residual receipts over $12,000. The payments are applied first to interest then due and the balance to principal. The term of the loan shall end on June 10, 2051. The City paid the back taxes to prevent foreclosure, and assigned the property and notes to Self-Help Enterprises. 13927

CITY OF WOODLAKE

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2025
NOTE 4 – LOANS RECEIVABLE / DEFERRED INFLOWS (continued) The grant funds expended for rehabilitation and First Time Homebuyers Program under the Community Development Block Grant Program are recorded as expenditures in the year the loans are made to participants even though the amounts will be recovered as the loans are repaid. The City maintains detailed records of these loans and records loan principal and interest payments as program revenues in the year such payments are received. These are "performing" loans with monthly/annual activity and are recorded as receivable and unavailable revenue. Such loans totaled $80,150 as of June 30, 2025.

Deferred payment loans, issued under the Community Development Block Grant Program and Home Investors Partnership Program, are not required to be paid back until the participating homeowner sells, transfers title to the rehabilitated property, or discontinues residence in the dwelling, at which time, the full amount of the deferred loan is due. Deferred payment loans are "non-performing" loans and are recorded as receivable and unavailable revenue. Such loans totaled $9,322,614 as of June 30, 2025.

The City sold land that was held in the Sewer fund on December 14, 2020. The sales price for this property was $500,000. Cash in the amount of $50,000 was received by the City on April 27, 2021, and a note of $450,000, secured by the property, is due January 1, 2024. Payments are being made on this note and final payment will be December 1, 2023. On January 22, 2024, a new due date was extended to January 1, 2025. During the current year principal was paid in the amount of $72,000 and the balance of the note was extended to January 1, 2026. The balance on this note at June 30, 2025 is $378,000.

NOTE 5 – CAPITAL ASSETS
For the year ended June 30, 2025, depreciation expense on capital assets was charged to the governmental activities as follows:

General government $ 32,493
Community development 3,066
Public safety 151,699
Public works 890,378
Parks and recreation 217,713
Total 1,295,349$
For the year ended June 30, 2025, depreciation expense on capital assets was charged to the businesstype activities as follows:

Water $ 406,161
Sewer 718,374
Airport 3,177
Total $1,127,712
14028

CITY OF WOODLAKE

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2025
NOTE 5 – CAPITAL ASSETS (continued)
The following presents summary information on capital assets:

Balance Balance
June 30, 2024 Increases Decreases Adjustments June 30, 2025 Governmental activities:

Capital assets, not being depreciated:

Land and improvements $ 3,239,322 $ - $ - $ 3, - $ 239,322 Construction in progress 9,145,734 3,506,220 (5, - 439,957) 7,211,997 Total capital assets, not being depreciated 12,385,056 3,506,220 (5, - 439,957) 10,451,319 Capital assets, being depreciated:

Buildings 6,850,449 91,242 - 6, - 941,691
Improvements other than buildings 1,747,383 - - 1, - 747,383 Equipment 2,261,822 218,887 59,949 2, - 420,760
Right to use assets 318,932 - - - 318,932
Infrastructure 27,645,033 1,495 5, - 439,957 33,086,485 Total capital assets, being depreciated 38,823,619 311,624 59,949 5,439,957 44,515,251 Less accumulated depreciation for:

Buildings 1,480,734 201,171 - 1, - 681,905
Improvements other than buildings 1,161,031 77,351 - 1, - 238,382 Equipment 1,386,712 136,221 37,968 1, - 484,965
Right to use assets 116,130 58,065 - - 174,195
Infrastructure 4,662,361 822,541 - 5, - 484,902
Total accumulated depreciation 8,806,968 1,295,349 37,968 10, - 064,349 Total capital assets, being depreciated, net 30,016,651 (983,725) 21,981 5,439,957 34,450,902 Governmental activity capital assets, net $ 42,401,707 $ 2,522,495 $ 21,981 $ 44, - $ 902,221 Business-type activities:

Capital assets, not being depreciated:

Land and improvements 1,343,786 $ - $ - $ - $ 1,343,786 $ Infrastructure in progress 3,428,642 6,477,632 - (1,109,126) 8,797,148 Total capital assets, not being depreciated 4,772,428 6,477,632 - (1,109,126) 10,140,934 Capital assets being depreciated:

Utility system 37,029,662 750,960 - 1,109,126 38,889,748 Building and Structures 46,883 - - - 46,883
Equipment and vehicles 2,471,099 117,212 8,250 - 2,580,061 Total capital assets, being depreciated 39,547,644 868,172 8,250 1,109,126 41,516,692 Less accumulated depreciation for:

Utility system 9,577,892 965,330 - - 10,543,222
Building and Structures 21,097 2,344 - - 23,441
Equipment and vehicles 1,649,987 160,039 8,250 - 1,801,776 Total accumulated depreciation 11,248,976 1,127,713 8,250 - 12,368,439 Total capital assets, being depreciated, net 28,298,668 (259,541) - 1,109,126 29,148,253 Business-type capital assets, net $ 6,218,091 33,071,096 $ - $ - $ 39,289,187 $ 14129

CITY OF WOODLAKE

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2025
NOTE 6 – SHORT TERM LEASES - LESSOR
Rental Income
Within the Airport fund, the City entered into 10 year lease agreement in which it is a lessor under the provisions of generally accepted accounting principles. At the commencement of the lease, the City recognized a lease receivable for the present value of expected lease payments to be received over the lease term and a corresponding deferred inflow of resources.

The lease receivable is measured based on the fixed payments specified in the lease contract, including payments that are reasonably certain of being collected. The associated deferred inflow of resources is amortized as lease revenue over the term of the lease. Interest revenue related to the lease receivable is recognized using the interest method and is reported in the statement of revenues, expenses, and changes in net position.

As of June 30, 2025, the City reported a lease receivable of $136,220 and a deferred inflow of resources related to leases of $134,103. During the period, the fund recognized lease revenue of $19,373 and interest revenue of 4,194 related to these arrangements.

NOTE 7 – LONG-TERM OBLIGATIONS
A. Compensated absences
The City's policy relating to compensated absences is described in Note 1. As shown in the table below, the long-term portion of this debt, amounting to $202,178 for governmental activities and $147,560 for business-type activities at June 30, 2025, is expected to be paid in future years from future resources. In prior years, compensated absences have been liquidated primarily by the general fund and the enterprise funds.

Amounts Amounts
Balance Balance Due Within Due in More
June 30, 2024 Incurred Satisfied June 30, 2025 One Year than One Year Governmental Activities:

Compensated absences 142,983 $ $ 150,158 90,963$ 202,178$ 58,424$ $ 143,754 Business-Type Activites:

Compensated absences 119,148 $ 81,925$ 53,513$ 147,560$ 30,214$ $ 117,346 14230

CITY OF WOODLAKE

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2025
NOTE 7 – LONG-TERM OBLIGATIONS (continued)
B. Loans and notes payable
The following is a summary of long-term loans and notes for the year ended June 30, 2025:

Amounts Amounts
Balance Incurred Satisfied Balance Due Within Due in More June 30, 2024 or Issued or Matured June 30, 2025 One Year than One Year Governmental Activities
USDA loan Community Center 2,693,000 $ - $ 48,000 $ 2, $ 49,000$ 645,000 $ 2,596,000 Business Type Activities
USDA loan Water $ 1,506,661 $ 42,900 - $ $ 1,463,761 44,100$ $ 1,419,661 USDA bond - Water meters 2,108,000 44,000 - 2,064,000 45,000 2,019,000 USDA loan, Series A 6,833,000 - 196,200 6,636,800 200,700 6,436,100 USDA loan, Series B 3,124,900 89,800 - 3,035,100 91,800 2,943,300 Total business type activities 13,572,561 $ $ - $ 372,900 $ 13,199,661 $ 381,600 $ 12,818,061 USDA Community Center
The City purchased certificates of participation of $3,000,000 from the USDA to the construction of a Community Center. Interest on the certificates of participation accrues at 2.875 percent per annum.

The City is required to make annual principal payments on July 1 of each year commencing July 1, 2018 through July 1, 2058, with interest payments made semi-annually on January 1 and July 1. The payments will vary based on number of days that interest is accrued.

The following is a summary of future required minimum payments due:

Fiscal Year
Ending Principal Interest Total
2026 49,000 $ 75,339 $ 124,339 $
2027 50,000 73,916 123,916
2028 52,000 72,450 124,450
2029 53,000 70,941 123,941
2030 55,000 69,388 124,388
2031-2035 300,000 321,885 621,885
2036-2040 345,000 275,641 620,641
2041-2045 397,000 222,396 619,396
2046-2050 459,000 160,928 619,928
2051-2055 530,000 89,988 619,988
2056-2058 355,000 15,511 370,511
Totals $ 2,645,000 $ 1,448,383 $ 4,093,383
USDA Certificate of Participation

14331

CITY OF WOODLAKE

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2025
NOTE 7 – LONG-TERM OBLIGATIONS (continued)
USDA Water system loan
The City purchased certificates of participation of $2,000,000 from the USDA to finance water system improvements. Interest on the certificates of participation accrues at 2.75 percent per annum. The City is required to make annual principal payments on July 1 of each year commencing July 1, 2010 through July 1, 2048, with interest payments made semi-annually on January 1 and July 1. The payments will vary based on number of days that interest is accrued.

The following is a summary of future required minimum payments due:

Fiscal Year
Ending Principal Interest Total
2026 44,100 $ 39,647 $ 83,747 $
2027 45,300 38,418 83,718
2028 46,500 37,156 83,656
2029 47,800 35,859 83,659
2030 49,100 34,527 83,627
2031-2035 266,800 151,313 418,113
2036-2040 305,500 112,225 417,725
2041-2045 349,700 67,047 416,747
2046-2050 308,961 16,997 325,958
Totals $ 1,463,761 $ 533,189 $ 1,996,950
USDA Certificate of Participation
USDA Water meter loan
The City entered into a USDA loan in the amount of $2,363,000 for the purchase of automated water meters to replace the old, existing meters. Interest on the loan is at a fixed rate of 2.50 percent per annum. The City is required to make annual principal payments on July 1 of each year commencing July 1, 2017 through July 1, 2055, with interest payments made semi-annually on January 1 and July 1. The payments will vary based on number of days that interest is accrued.

The following is a summary of future required minimum payments due:

Fiscal Year
Ending Principal Interest Total
2026 $ 45,000 $ 51,038 $ 96,038
2027 46,000 49,900 95,900
2028 47,000 48,738 95,738
2029 48,500 47,544 96,044
2030 49,500 46,319 95,819
2031-2035 267,000 212,125 479,125
2036-2040 302,500 176,594 479,094
2041-2045 341,500 136,381 477,881
2046-2050 386,000 90,963 476,963
2051-2055 437,000 39,625 476,625
2056 94,000 1,175 95,175
Totals $ 2,064,000 $ 900,402 $ 2,964,402
USDA Bond
14432

CITY OF WOODLAKE

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2025
NOTE 7 – LONG-TERM OBLIGATIONS (continued)
USDA Sewer loan – Series A
The City purchased certificates of participation of $9,000,000 from the USDA to finance sewer system improvements. Interest on the certificates of participation accrues at 2.25 percent per annum. The City is required to make annual principal payments on January 1 of each year commencing January 1, 2012 through January 1, 2050, with interest payments made semi-annually on January 1 and July 1. The payments will vary based on number of days that interest is accrued.

The following is a summary of future required minimum payments due:

Fiscal Year
Ending Principal Interest Total
2026 $ 200,700 $ 147,070 $ 347,770
2027 205,200 142,504 347,704
2028 209,800 137,835 347,635
2029 214,500 133,062 347,562
2030 219,300 128,181 347,481
2031-2035 1,173,100 563,761 1,736,861
2036-2040 1,311,100 424,160 1,735,260
2041-2045 1,465,300 268,138 1,733,438
2046-2050 1,637,800 93,769 1,731,569
Totals $ 6,636,800 $ 2,038,480 $ 8,675,280
USDA Certificates of Participation - Series A
USDA Sewer loan – Series B
The City purchased certificates of participation of $4,116,000 from the USDA to finance sewer system improvements. Interest on the certificates of participation accrues at 2.25 percent per annum. The City is required to make annual principal payments on January 1 of each year commencing January 1, 2012 through January 1, 2050, with interest payments made semi-annually on January 1 and July 1.

The payments will vary based on number of days that interest is accrued. The following is a summary of future required minimum payments due:

Fiscal Year
Ending Principal Interest Total
2026 $ 91,800 $ 67,257 $ 159,057
2027 93,800 65,169 158,969
2028 95,900 63,035 158,935
2029 98,100 60,852 158,952
2030 100,300 58,620 158,920
2031-2035 536,500 257,817 794,317
2036-2040 599,600 193,979 793,579
2041-2045 670,200 122,625 792,825
2046-2050 748,900 42,875 791,775
Total $ 3,035,100 $ 932,229 $ 3,967,329
USDA Certificate of Participation - Series B
14533

CITY OF WOODLAKE

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2025
NOTE 7 – LONG-TERM OBLIGATIONS (continued)
For USDA loans, the City has pledged the revenues of the Water and Sewer Funds for payment of the loans. The revenues will remain pledged for the duration for the loans. The Water Fund had approximately $1,279,292 in gross revenues (charges for services) to pay $179,539 on debt service. The Sewer Fund had approximately $1,686,560 in gross revenues (charges for services) to pay $544,431 in debt service.

In addition, each USDA loan includes an acceleration clause. In the event of default the USDA, at its option, may declare all or any part of the indebtedness immediately due and payable.

C. Short Term Leases - Lessee
In 2023, the City entered into two operating leases for copier machines, one located at City Hall and the other at the Police Department. These are five-year leases, and annual payments of principal and interest are $7,232 and $3,841, respectively.

The following is a summary of future required minimum payments due:

Fiscal Year
Ending Principal Interest Total Principal Interest Total Total 2026 7,232 $ -$ 7,232$ 3,841$ -$ 3,841$ 11,073$
2027 7,232 - 7,232 3,841 - 3,841 11,073
2028 7,232 - 7,232 3,841 - 3,841 11,073
2029 2,411 - 2,411 1,380 - 1,380 3,791
Total 24,107$ $ 24,107 - $ $ 12,903 -$ 12,903$ 37,010$
City Copier Police Department Copier
D. SBITA
The City entered into a 60-month lease as lessee for the use of Avenu – financial application software. A total initial lease liability was recorded in the amount of $180,670. As of June 30, 2025, the value of the lease liability was $48,201 for the City. The City is required to make fixed monthly payments of $3,686.

The lease has an interest rate of 0.50%. The total value of the right to use asset as of June 30, 2025, was $180,602 with accumulated amortization of $132,696. The right-to-use asset is being amortized over the lease term. The current year principal payment was $46,126.

The City entered into a 60-month lease as lessee for the use of Axon – safety equipment software. A total initial lease liability was recorded in the amount of $138,330. As of June 30, 2025, the value of the lease liability was $18,376 for the City. The City is required to make fixed annual payments of $9,199.

The lease has an interest rate of 1.21%. The total value of the right to use asset as of June 30, 2025, was $138,330 with accumulated amortization of $41,499. The right-to-use asset is being amortized over the lease term. The current year principal payment was $9,188. 14634

CITY OF WOODLAKE

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2025
NOTE 7 – LONG-TERM OBLIGATIONS (continued)
Amounts Amounts
Balance Incurred Satisfied Balance Due Within Due in More June 30, 2024 or Issued or Matured June 30, 2025 One Year than One Year Governmental Activities
SBITA 121,891 $ - $ 55,314 $ 66,577 $ 57,389$ $ 9,188
The following is a summary of future required minimum payments due:

Fiscal Year
Ending Principal Interest Total Principal Interest Total Total 2026 48,201 $ 147$ 48,348$ 9,188$ 11$ 9,199$ 57,547$
2027 - - - 9,188 11 9,199 9,199
Total 48,201 $ 147$ 48,348$ 18,376$ 22$ 18,398$ 66,746$ Financial Application Software Safety Equipment Software NOTE 8 – DEFINED BENEFIT PENSION PLAN
A. General Information about the Pension Plans
Plan Descriptions – All qualified permanent and probationary employees are eligible to participate in the Public Agency Cost-Sharing Multiple-Employer Defined Benefit Pension Plan (Plan or PERF C) administered by the California Public Employees’ Retirement System (CalPERS). The Plan consists of a miscellaneous pool and a safety pool (also referred to as “risk pools”), which are comprised of individual employer miscellaneous and safety rate plans, respectively. Plan assets may be used to pay benefits for any employer rate plan of the safety and miscellaneous pools. Accordingly, rate plans within the safety or miscellaneous pools are not separate plans under generally accepted accounting principles.

Individual employers may sponsor more than one rate plan in the miscellaneous or safety risk pools.

The City participates four rate plans (two miscellaneous and two safety). Benefit provisions under the Plan are established by State statute and City resolution. CalPERS issues publicly available reports that include a full description of the pension plan regarding benefit provisions, assumptions and membership information that can be found on the CalPERS’ website, at www.calpers.ca.gov.

Benefits Provided – CalPERS provides service retirement and disability benefits, annual cost of living adjustments and death benefits to plan members, who must be public employees and beneficiaries.

Benefits are based on years of credited service, equal to one year of full-time employment. Members with five years of total service are eligible to retire at age 50 with statutorily reduced benefits. All members are eligible for non-duty disability benefits after five years of service. The death benefit is one of the following: Basic Death Benefit; the 1957 Survivor Benefit, Level 3; or Optional Settlement 2W Death Benefit. The City has contracted for the Special Death Benefit for public safety members, whose death is the direct result of a violent act while on duty. The cost-of-living adjustments for each plan are applied as specified by the Public Employees’ Retirement Law. 14735

CITY OF WOODLAKE

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2025
NOTE 8 – DEFINED BENEFIT PENSION PLAN (continued)
The Plan operates under the provisions of the California Public Employees’ Retirement Law (PERL), the California Public Employees’ Pension Reform Act of 2013 (PEPRA), and the regulations, procedures and policies adopted by the CalPERS Board of Administration. The Plan’s authority to establish and amend the benefit terms are set by the PERL and PEPRA, and may be amended by the California state legislature, and in some cases require approval by the CalPERS Board.

The Plans’ provisions and benefits in effect at June 30, 2025, are summarized as follows:

Miscellaneous
Hire date
Hired prior to
January 1, 2013
Hired on or after
January 1, 2013
Benefit formula 2% @ 55 2% @ 62
Benefit vesting schedule 5 years service 5 years service Benefit payments Monthly for life Monthly for life
Retirement age (eligible age 50 classic, 52 new) 50 - 63 52 - 67 Monthly benefits, as a % of eligible compensation 1.46% to 2.418% 1.02% to 2.5% Required employee contribution rates for 2025 7% 7.75%
Required employer contribution rates for 2025 11.880% + $178,174 7.870% + $1,966

Safety
Hire date
Hired prior to
January 1, 2013
Hired on or after
January 1, 2013
Benefit formula 2% @ 55 2.% @ 57
Benefit vesting schedule 5 years service 5 years service Benefit payments monthly for life monthly for life
Retirement age (eligible at age 50) 50 - 55 50 - 57
Monthly benefits, as a % of eligible compensation 1.426% to 2.0% 2.0% to 2.7% Required employee contribution rates for 2025 7% 11.00% Required employer contribution rates for 2025 16.560% + $121,692 11.050% + $2,884 Contributions - Section 20814(c) of the California Public Employees’ Retirement Law (PERL) requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. The total plan contributions are determined through CalPERS’ annual actuarial valuation process. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional to finance any unfunded accrued liability. The employer is required to contribute the difference between the actuarially determined rate and the contribution rate of employees. Employer contribution rates may change if plan contracts are amended. Payments made by the employer to satisfy contribution requirements that are identified by the pension plan terms as plan member contribution requirements are classified as plan member contributions. 14836

CITY OF WOODLAKE

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2025
NOTE 8 – DEFINED BENEFIT PENSION PLAN (continued)
Employer contributions to the Plan for the fiscal year ended June 30, 2025, were $602,043. The actual employer payments of $556,509 made to CalPERS by the City during the measurement period ended June 30, 2024, differed from the City’s proportionate share of the employer’s contributions of $414,740 by $141,769, which is being amortized over the expected average remaining service lifetime in the Public Agency Cost-Sharing Multiple Employer Plan.

B. Net Pension Liability
The City’s net pension liability for (each) Plan is measured as the total pension liability, less the pension plan’s fiduciary net position. The net pension liability of each of the Plans is measured as of June 30, 2024, using an annual actuarial valuation as of June 30, 2023, rolled forward to June 30, 2024 using standard update procedures. A summary of principal assumptions and methods, used to determine the net pension liability, is as follows:

Actuarial Methods and Assumptions Used to Determine Total Pension Liability The June 30, 2023 valuation was rolled forward to determine the June 30, 2024 total pension liability, based on the following actuarial methods and assumptions:

Actuarial Cost Method
Actuarial Assumptions:

Discount Rate 6.90%
Price Inflation Salary Increases 2.30%
Salary increases
Mortality rate table (1) Derived using CalPERS' Membership data for all funds.

Post Retirement Benefit Increase The lesser of contract COLA or 2.30% until Purchasng Power Protection Allowance floor on purchasing
power applies, 2.30% thereafter.

Entry Age Actuarial Cost Method
Varies by Entry Age and Service
(1) The mortality table used was developed based on CalPERS-specific data. The probabilities of motality are based on the 2021 CalPERS Experience Study and Review of Actuarial Assumptions. Mortality rates incorporate full generational mortality improvement using 80% of Scale MP-2020 published by the Society of Actuaries. For more details on this table, please refer to the 2021 experience study report from November 2021 that can be found on the CalPERS website. 14937

CITY OF WOODLAKE

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2025
NOTE 8 – DEFINED BENEFIT PENSION PLAN (continued)
Long-term Expected Rate of Return
The long-term expected rate of return on pension plan investments was determined using a buildingblock method in which expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class.

In determining the long-term expected rate of return, CalPERS took into account both short-term and long-term market return expectations. Using historical returns of all the funds’ asset classes, expected compound (geometric) returns were calculated over the next 20 years using a building-block approach.

The expected rate of return was then adjusted to account for assumed administrative expenses of 10 Basis points. The expected real rates of return by asset class are as follows:

Asset Class1
Assumed Asset
Allocation
Real
return 1 2
Global Equity - Cap-weighted 30.00% 4.54%
Global Equity - Non-Cap-weighted 12.00% 3.84%
Private Equity 13.00% 7.28%
Treasury 5.00% 0.27%
Mortgage-backed Securities 5.00% 0.50%
Investment Grade Corporates 10.00% 1.56%
High Yield 5.00% 2.27%
Emerging Market Debt 5.00% 2.48%
Private Debt 5.00% 3.57%
Real Assets 15.00% 3.21%
Leverage -5.00% -0.59%
1 An expected inflation of 2.3% used for this period.
2 Figures are based on the 2021 Asset Liability Management study.

Discount Rate
The discount rate used to measure the total pension liability was 6.90%. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current member contribution rates and that contributions from employers will be made at statutorily required rates, actuarially determined. Based on those assumptions, the Plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current plan members.

Therefore, the long-term expected rate of return on plan investments was applied to all periods of projected benefit payments to determine the total pension liability.

Subsequent Events
There were no subsequent events that would materially affect the results presented in this disclosure. 15038

CITY OF WOODLAKE

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2025
NOTE 8 – DEFINED BENEFIT PENSION PLAN (continued)
Pension Plan Fiduciary Net Position
Information about the pension plans’ assets, deferred outflows of resources, liabilities, deferred inflows of resources, and fiduciary net position are presented in CalPERS’ audited financial statements, which are publicly available reports that can be obtained at CalPERS’ website, at www.calpers.ca.gov. The plans’ fiduciary net position and additions to/deductions from the plans’ fiduciary net position have been determined on the same basis used by the pension plan, which is the economic resources measurement focus and the accrual basis of accounting. Benefits and refunds are recognized when due and payable in accordance with the terms of each plan. Investments are reported at fair value.

C. Proportionate Share of Net Pension Liability
The following table shows the Plans’ proportionate share of the net pension liability over the measurement period:

Plan Total Pension Plan Fiduciary Net Plan Net Pension
Liability Position Liability
Balance at: 6/30/2023 (VD*) 13,893,310 $ 10,138,828 $ 3,754,481 $ Balance at: 6/30/2024 (MD*) 14,748,108 11,021,205 3,726,903 Net changes during 2023-24 $ 854,798 $ (882,377) $ 27,578 Increase (decrease)
Valuation Date (VD), Measurement Date (MD).

The City’s proportion of the net pension liability was determined by CalPERS using the output from the Actuarial Valuation System and the fiduciary net position, as provided in the CalPERS Public Agency CostSharing Allocation Methodology Report, which is a publicly available report that can be obtained at CalPERS’ website, at www.calpers.ca.gov. The City’s proportionate share of the net pension liability for the miscellaneous/safety/total Plan as of the June 30, 2023 and 2024 fiscal year end measurement dates was as follows:

Total
Proportion - June 30, 2024 0.03010%
Proportion - June 30, 2025 0.03073%
Change - increase/(decrease) 0.00063%
15139

CITY OF WOODLAKE

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2025
NOTE 8 – DEFINED BENEFIT PENSION PLAN (continued)
Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate The following presents the City’s proportionate share of the net pension liability of the Plan as of the measurement date, calculated using the discount rate of 6.90 percent, as well as what the net pension liability would be if it were calculated using a discount rate that is 1 percentage-point lower (5.90 percent) or 1 percentage-point higher (7.90 percent) than the current rate:

Discount rate -1% Current discount rate Discount rate +1%

5.90% 6.90% 7.90%
Plan's Net Pension Liability/(Asset) $ 5,727,382 $ 3,726,903 $ 2,084,727 Amortization of Deferred Outflows and Deferred Inflows of Resources Under GASB 68, gains and losses related to changes in total pension liability and fiduciary net position are recognized in pension expense systematically over time.

The first amortized amounts are recognized in pension expense for the year the gain or loss occurs. The remaining amounts are categorized as deferred outflows and deferred inflows of resources related to pensions and are to be recognized in future pension expense.

The amortization period differs depending on the source of the gain or loss:

Net Difference between projected
and actual earnings on pension
plan investments
5-year straight-line amortization
All other amounts Straight-line amortization over the expected average remaining service lifetime (EARSL) of all members that are provided with benefits (active, inactive and retired) as of the beginning of the measurement period.

The expected average remaining service lifetime (EARSL) is calculated by dividing the total future service years by the total number of plan participants (active, inactive, and retired) in the Public Agency CostSharing Multiple-Employer Plan (PERF C).

D. Pension Expense and Deferred Outflows and Deferred Inflows of Resources Related to Pensions As of the start of the measurement period (July 1, 2023), the City’s net pension liability was $3,754,481.

For the measurement period ending June 30, 2024 (the measurement date), the City incurred a pension expense/(income) of $809,768 for the Plan.
15240

CITY OF WOODLAKE

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2025
NOTE 8 – DEFINED BENEFIT PENSION PLAN (continued)
At June 30, 2025, the City has deferred outflows and deferred inflows of resources related to pensions as follows:

Deferred outflows
of resources
Deferred inflows
of resources
Pension contributions subsequent to measurement date 602,043 $ - $ Differences between actual contributions and
proportionate share of employer contributions 135,523 17,883 Changes in assumptions 94,250 -
Differences between actual and expected experience 315,210 11,532 Net differences between projected & actual earnings on
pension plan investments 201,200 -
Change in proportion 46,309 24,387
Total 1,394,535 $ 53,802 $
The amounts above are net of outflows and inflows recognized in the 2023-24 measurement period expense. Contributions subsequent to the measurement date of $602,043 reported with deferred outflows of resources will be recognized as a reduction of the net pension liability in the upcoming fiscal year. Other amounts reported as deferred outflows and deferred inflows of resources related to pensions will be recognized in future pension expense as follows:

Fiscal Year Ended
June 30:

Deferred
Outflows/(Inflows) of
Resources
2026 $ 268,074
2027 508,411
2028 31,117
2029 (68,912)
2030 -
Thereafter -
$ 738,690
E. Payable to the Pension Plan
At June 30, 2025, the City reports a payable of $0 for the outstanding amount of contributions to the pension plan required for the year then ended.

NOTE 9 – POSTEMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS The City does not provide postemployment benefits, other than pension benefits. City's OPEB plan was terminated in July 2013 with Council Resolution No. 13-49. 15341

CITY OF WOODLAKE

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2025
NOTE 10 – RISK MANAGEMENT
The City is exposed to various risks and losses related to torts; theft of, damage to, and destruction of assets; errors and omissions; injuries to employees; and natural disasters. Risk of loss is primarily handled through the Central San Joaquin Valley Risk Management Authority (CSJVRMA). CSJVRMA is a consortium of fifty-one (51) cities for workers' compensation programs and fifty-four (54) cities for the pooled liability program in the San Joaquin Valley of California. It was established under the provisions of California Government Code Section 6500 et seq. Central San Joaquin Valley Risk Management Authority is governed by a Board of Directors, which meets 3-4 times per year, consisting of one member appointed by each member city. The day-to-day business is handled by a management group employed by CSJVRMA.

Workers’ Compensation Program. The City participates in the CSJVRMA Risk Sharing Pool. Under this program, expected claim losses are actuarially determined, and all necessary monies, including operating costs, are deposited with CSJVRMA in advance. The program is retrospectively adjusted five years following its conclusion, and any funds remaining in excess of minimum funding requirements are returned to the City. Likewise, any shortfalls are collected from the City through the retrospective adjustment process. CSJVRMA is a member of the Local Agency Workers’ Compensation Excess Joint Powers Authority (LAWCX) for the purpose of obtaining excess coverage. LAWCX provides $4,500,000 coverage limits in excess of the retained limit of $500,000, and participates in the California State Association of Counties Excess Insurance Authority (CSAC-EIA) for coverage in excess of $5,000,000 up to the statutory limit.

Liability Program. Under the pooled liability program, expected claims are actuarially determined and deposited with CSJVRMA along with all estimated operating costs. Each year is retrospectively adjusted five years following its conclusion, and any funds remaining in excess of the minimum funding requirements are returned to the City. Likewise, funds paid out in excess of City's original deposit are collected from the City. The risk sharing pool covers the first $1,000,000 of losses. CSJVRMA is a member of the California Affiliated Risk Management Authorities (CARMA) for the purpose of obtaining excess coverage in a risk sharing pool. The CARMA program provides coverage in excess of CSJVRMA’s retained limit up to $29,000,000.

The following is a summary of financial information of the CSJVRMA as of and for the fiscal year ended June 30, 2024, the current year audited information was not available at the time of this report:

Total assets $ 179,635,612
Total liabilities 144,400,470
Member's equity $ 35,235,142
Total revenues $ 95,596,916
Total expenses 94,324,180
Excess of revenues over income $ 1,272,736
At the termination of the joint powers agreement and after all claims have been settled, any excess or deficit will be divided among the cities in accordance with governing documents. 15442

CITY OF WOODLAKE

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2025
NOTE 11 – COMMITMENTS AND CONTINGENCIES
Construction Commitments
The City has entered into various construction contracts with private contractors prior to the fiscal year end. These commitments include various contracts related to the completion of the City's water system improvements and Bravo Lake improvements. These commitments are contingent on the receipt of future revenues for funding.

Federal Awards and Grants
The City has received federal grants for specific purposes that are subject to review by the federal government. Although such audits could result in expenditure disallowance under grant terms, any required reimbursements are not expected to be material.

Contingent Liabilities
Various claims and suits have been filed against the City in the normal course of business. Based upon information received from the City Attorney and self-insurance administrator, the estimated liability under such claims would be adequately covered by self-insurance and other insurance coverage.

NOTE 12 – SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELOPMENT AGENCY On December 29, 2011, The California Supreme Court upheld Assembly Bill 1X 26 (“the Bill”) that provides for the dissolution of all redevelopment agencies in the State of California. This action impacted the reporting entity of the City of Woodlake that previously had reported a redevelopment agency within the reporting entity of the City as a blended component unit.

The Bill provides that upon dissolution of a redevelopment agency, either the City or another unit of local government will agree to serve as the “Successor Agency” to hold the assets until they are distributed to other units of state and local government. On January 9, 2012, the City Council elected to become the Successor Agency for the former redevelopment agency in accordance with the Bill as part of the City Minute Order, which passed unanimously.

After enactment of the law, which occurred on June 28, 2011, redevelopment agencies in the State of California cannot enter into new projects, obligations or commitments. Subject to the control of a newly established oversight board, remaining assets can only be used to pay enforceable obligations in existence at the date of dissolution (including the completion of any unfinished projects) that were subject to legally enforceable contractual commitments.

In future fiscal years, successor agencies will only be allocated revenue in the amount that is necessary to pay the estimated annual installment payments on enforceable obligations of the former redevelopment agency until all enforceable obligations of the prior redevelopment agency have been paid in full and all assets have been liquidated.
15543

CITY OF WOODLAKE

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2025
NOTE 12 – SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELOPMENT AGENCY (continued) The Bill directs the State Controller of the State of California to review the propriety of any transfer of assets between redevelopment agencies and other public bodies that occurred after January 1, 2011. If the public body that received such transfers is not contractually committed to a third party for the expenditure or encumbrance of those assets, the State Controller is required to order the available assets to be transferred to the public body designated as the successor agency by the Bill.

Management believes, in conjunction with legal counsel, that the obligations of the former redevelopment agency due to the City are valid enforceable obligations payable by the Successor Agency trustee under the requirements of the Bill. The City’s position on this issue is not a position of settled law and there is considerable legal uncertainty regarding this issue. It is reasonably possible that a legal determination may be made at a later date by an appropriate judicial authority that would resolve this issue unfavorably to the City.

In accordance with the timeline set forth in the Bill (as modified by the California Supreme Court on December 29, 2011) all redevelopment agencies in the State of California were dissolved and ceased to operate as a legal entity as of February 1, 2012.

Capital assets
Capital asset activity for the year ended June 30, 2025, was as follows:

Balance Balance
June 30, 2024 Increases Decreases June 30, 2025
Land $ 605,409 $ - $ 605,409 - $
Improvements other than buildings 855,968 - 855,968 -
Accumulated depreciation - improvements (351,714) (21,399) (373,113) - Capital assets net $ 1,109,663 $ (21,399) $ 1,088,264 - $ Long-term obligation
The RDA tax allocation bonds were issued by the Redevelopment Agency to purchase the local airport.

The USDA purchased the bonds that bear an interest rate of 4.125 percent per annum. The City is required to make annual principal payments on July 1 of each year through July 1, 2025, with semiannual interest payments in January and July. The payments will vary based on number of days that interest is accrued.

The following is a summary of future required minimum payments:

Fiscal Year
Ending Principal Interest Total
2026 44,000 $ 908 $ 44,908 $
Totals 44,000 $ 908 $ 44,908 $
RDA Tax Allocation Bonds - USDA
15644

CITY OF WOODLAKE

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2025
NOTE 12 – SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELOPMENT AGENCY (continued) Contingencies
Under AB 1X 26, the repayment of loans made in good faith by the City of Woodlake to the former redevelopment agency became unenforceable as of February 1, 2012 and not subject to repayment by the Successor Agency. Under AB 1484, the City may be eligible to receive repayment of sums loaned to the redevelopment agency more than two years after the redevelopment agency was created.

However, AB 1484 places several conditions on the repayment of the loans by the Successor Agency to the City which could significantly reduce the repayment amount.

It is also possible that the State of California Department of Finance (DOF) could invalidate any of the loans made by the City to the redevelopment agency.

NOTE 13 – SUBSEQUENT EVENTS
The date to which events occurring after June 30, 2025, have been evaluated for possible adjustments to the financial statements or disclosures is December 19, 2025, which is the date that the financial statements were available to be issued.

NOTE 14 – RELATED PARTY TRANSACTIONS
During the year ended June 30, 2012, the City loaned $74,000 to the Woodlake Cemetery District. The loan is a related party transaction, because the City conducted business with the employer of one of the City's Council members. The ending balance at June 30, 2025 was $17,229.

NOTE 15 – RECENT ACCOUNTING PRONOUNCEMENTS
GASB Statement No. 101 – Compensated Absences: The objective of this Statement is to better meet the information needs of financial statement users by updating the recognition and measurements guidance for compensated absences. That objective is achieved by aligning the recognition and measurement guidance under a unified model and by amending certain previously required disclosures. The requirements of this Statement are effective for fiscal years beginning after December 15, 2023, and all reporting periods thereafter. Earlier application is encouraged. There was little impact on the current year financial statements due to the implementation of this standard.

GASB Statement No. 102 – Certain Risk Disclosure: This Statement defines a concentration as a lack of diversity related to an aspect of a significant inflow of resources or outflow of resources. A constraint is a limitation imposed on a government by an external party or by a formal action of the government’s highest level of decision-making authority. Concentrations and constraints may limit a government’s ability to acquire resources or control spending.
15745

CITY OF WOODLAKE

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2025
NOTE 15 – RECENT ACCOUNTING PRONOUNCEMENTS (continued)
This Statement requires a government to assess whether a concentration or constraint makes the primary government reporting unit or other reporting units that report a liability for revenue debt vulnerable to the risk of a substantial impact. Additionally, this Statement requires a government to assess whether an event or events associated with a concentration or constraint that could cause the substantial impact have occurred, have begun to occur, or are more likely than not to begin to occur within 12 months of the date the financial statements are issued. The requirements of this Statement are effective for fiscal years beginning after June 15, 2024, and all reporting periods thereafter. Earlier application is encouraged. There was little impact on the current year financial statements due to the implementation of this standard.

GASB Statement No. 103 – Financial Reporting Model Improvements: The objective of this Statement is to improve key components of the financial reporting model to enhance its effectiveness in providing information that is essential for decision making and assessing a government’s accountability. This Statement also addresses certain application issues. The requirements of this Statement are effective for fiscal years beginning after June 15, 2025, and all reporting periods thereafter. Earlier application is encouraged.

GASB Statement No. 104 – Disclosure of Certain Capital Assets: State and local governments are required to provide detailed information about capital assets in notes to financial statements.

Statement No. 34, Basic Financial Statements—and Management’s Discussion and Analysis—for State and Local Governments, requires certain information regarding capital assets to be presented by major class. The objective of this Statement is to provide users of government financial statements with essential information about certain types of capital assets.

This Statement requires certain types of capital assets to be disclosed separately in the capital assets note disclosures required by Statement 34. Lease assets recognized in accordance with Statement No. 87, Leases, and intangible right-to-use assets recognized in accordance with Statement No. 94, PublicPrivate and Public-Public Partnerships and Availability Payment Arrangements, should be disclosed separately by major class of underlying asset in the capital as-sets note disclosures. Subscription assets recognized in accordance with Statement No. 96, Subscription-Based Information Technology Arrangements, also should be separately disclosed. In addition, this Statement requires intangible assets other than those three types to be disclosed separately by major class.

This Statement also requires additional disclosures for capital assets held for sale. A capital asset is a capital asset held for sale if (a) the government has decided to pursue the sale of the capital asset and (b) it is probable that the sale will be finalized within one year of the financial statement date.

Governments should consider relevant factors to evaluate the likelihood of the capital asset being sold within the established time frame. This Statement requires that capital assets held for sale be evaluated each reporting period. Governments should disclose (1) the ending balance of capital assets held for sale, with separate disclosure for historical cost and accumulated depreciation by major class of asset, and (2) the carrying amount of debt for which the capital assets held for sale are pledged as collateral for each major class of asset.
15846

CITY OF WOODLAKE

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2025
NOTE 15 – RECENT ACCOUNTING PRONOUNCEMENTS (continued)
The requirements of this Statement are effective for fiscal years beginning after June 15, 2025, and all reporting periods thereafter. Earlier application is encouraged.

NOTE 16 – BUDGET INFORMATION
Budget policy and practice
The Finance Director and City Administrator submit an annual budget to the City Council in accordance with the City Charter. The budget is presented to the City Council for review, and public hearings are held to address priorities and the allocation of resources. The City Council adopts the annual fiscal year budgets for City operating funds. Once approved, the City Council may amend the legally adopted budget when unexpected modifications are required in estimated revenues and appropriations.

Basis of budgeting
Each fund’s appropriated budget is prepared on a detailed line item basis. Revenues are budgeted by source. Expenditures are budgeted by department and class as follows: personal services, other services and charges, supplies, capital outlay, and transfers. Budget revisions at this level are subject to final review by the City Council. The legal level of control is by department within a fund. Expenditures may not exceed appropriations at this level. Within these control levels, management may transfer appropriations without Council approval. Revisions to the budget were made throughout the year. For the current fiscal year, the City increased expenditure budgets in the General Fund, Community Development Special Revenue Fund, planning to use reserves for those additional costs.

The expenditures in excess of appropriations are shown below:

Appropriation Actual Difference Explanation
General Fund
Capital outlay:

Public Safety $ 206,892 $ 217,224 $ Additional project costs 10,332 Expenditure
The remainder of this page left intentionally blank.
15947

REQUIRED SUPPLEMENTAL INFORMATION
160

REQUIRED SUPPLEMENTARY

INFORMATION
Schedule of City's Proportionate Share of Net Pension Liabilities as Related Ratios
•A ratio of the City's share of plan net position divided by the total pension liability, the payroll amount for employees in the plan (covered-employee payroll), and a ratio of the City's share of net pension liability divided by coveredemployee payroll. • If an agent employer’s contributions to the plan are actuarially determined or based on statutory or contractual requirements: the agent employer’s actuarially determined contribution to the pension plan (or, if applicable, its statutorily or contractually required contribution), the employer’s actual contributions, the difference between the actual and actuarially determined contributions (or statutorily or contractually required), and a ratio of the actual contributions divided by covered-employee payroll.

SCHEDULE OF CHANGES IN THE NET PENSION LIABILITY

AND RELATED RATIOS

SCHEDULE OF CONTRIBUTIONS
16148
Measurement Date
Employer's
Proportion of the
Collective Net
Pension Liability1
Employer's
Proportionate
Share of the
Collective Net
Pension Liability Covered Payroll
Employer's
Proportionate
Share of the
Collective Net
Pension Liability
as a percentage of
the Employer's
Covered Payroll
Pension Plan's
Fiduciary Net
Position as a
percentage of the
Total Pension
Liability
Miscellaneous
6/30/2015 0.03763% 1,032,350 $ 828,428 $ 124.62% 79.8860% 6/30/2016 0.03906% 1,356,788 888,586 152.69% 75.8710%
6/30/2017 0.03979% 1,568,405 959,830 163.40% 75.3880%
6/30/2018 0.04082% 1,538,489 988,625 155.62% 77.6880%
6/30/2019 0.04191% 1,678,400 1,104,854 151.91% 77.7330% 6/30/2020 0.04311% 1,818,497 1,080,879 168.24% 77.7060% 6/30/2021 0.05720% 1,086,149 1,103,702 98.41% 90.4890%
6/30/2022 0.04503% 2,107,076 1,283,391 164.18% 78.1850% 6/30/2023 0.04568% 2,284,087 1,281,439 178.24% 77.9650% 6/30/2024 0.04716% 2,280,712 1,515,895 150.45% 79.9130% Safety
6/30/2015 0.02095% $ 863,127 $ 577,295 149.51% 77.275%
6/30/2016 0.02073% 1,073,458 493,089 217.70% 72.685%
6/30/2017 0.01956% 1,168,602 491,317 237.85% 71.741%
6/30/2018 0.01906% 1,118,377 506,057 221.00% 73.394%
6/30/2019 0.01847% 1,152,709 600,415 191.99% 73.371%
6/30/2020 0.01821% 1,213,171 752,805 161.15% 73.117%
6/30/2021 0.01670% 586,714 754,906 77.72% 86.610%
6/30/2022 0.01948% 1,338,719 910,501 147.03% 75.525%
6/30/2023 0.01967% 1,470,395 999,818 147.07% 74.873%
6/30/2024 0.01984% 1,446,191 1,160,578 124.61% 76.667%
1 Proportion of the net pension liability represents the plan's proportion of each plan, which includes Safety Risk Pools excluding the 1959 Survivors Risk Pool.

CITY OF WOODLAKE
FOR THE YEAR ENDED JUNE 30, 2025
Schedule of the Proportionate Share of the Net Pension Liability and Related Ratios as of the Measurement Date
Last 10 Years

REQUIRED SUPPLEMENTARY INFORMATION
16249
Fiscal Year
Actuarially
Determined
Contribution
Contributions in Relation
to the Actuarially
Determined Contribution
Contribution
Deficiency
(Excess) Covered Payroll
Contributions as a
Percentage of
Covered Payroll
Miscellaneous
6/30/2016 $ 114,981 $ (114,981) $ - $ 888,586 12.94%
6/30/2017 134,266 (134,266) 959,83 - 0 13.99%
6/30/2018 150,944 (150,944) 988,62 - 5 15.27%
6/30/2019 182,060 (182,060) 1,104,85 - 4 16.48%
6/30/2020 208,323 (208,323) 1,080,87 - 9 19.27%
6/30/2021 233,547 (233,547) 1,103,70 - 2 21.16%
6/30/2022 260,734 (260,734) 1,283,391 - 20.32%
6/30/2023 274,522 (274,522) 1,281,43 - 9 21.42%
6/30/2024 333,869 (333,869) 1,515,89 - 5 22.02%
6/30/2025 374,065 (374,065) 1,641,36 - 9 22.79%
Safety
6/30/2016 $ 145,749 $ (145,749) $ - $ 493,089 29.56%
6/30/2017 151,630 (151,630) 491,31 - 7 30.86%
6/30/2018 174,058 (174,058) 506,05 - 7 34.39%
6/30/2019 195,282 (195,282) 600,41 - 5 32.52%
6/30/2020 215,890 (215,890) 752,80 - 5 28.68%
6/30/2021 156,558 (156,558) 754,90 - 6 20.74%
6/30/2022 210,160 (210,160) 910,501 - 23.08%
6/30/2023 204,920 (204,920) 999,81 - 8 20.50%
6/30/2024 222,640 (222,640) 1,160,57 - 8 19.18%
6/30/2025 227,978 (227,978) 945,04 - 3 24.12%
Notes to Schedule:

Change in Benefit Terms: None
Changes in Assumptions: Effective with the June 30, 2021, valuation date (2022 measurement date), the accounting discount rate was reduced from

7.15% to 6.90%. In determining the long-term expected rate of return, CalPERS took into account long-term market return expectations as well as the expected pension fund cash flows. Projected returns for all asset classes are estimated, combined with risk estimates, and are used to project compound (geometric) returns over the long term. The discount rate used to discount liabilities was informed by the long-term projected portfolio return. In addition, demographics assumptions and the inflation rate assumption were changed in accordance with the 2021 CalPERS Experience Study and Review of Actuarial Assumptions. There were no assumption changes in 2021. For 2020, the Plan adopted a new amortization policy effective with the 2019 actuarial valuation. The new amortization policyshortens the period over which gains and losses are amortized from 30 years to 20 years with the payments computed as a level dollar amount. In addition, the new policy does not utilize a five-year ramp-up and ramp-down on UAL bases attributable to assumption changes and non-investment gains and losses. There changes apply only to new UAL bases established on o after June 30, 2019. There were no changes in assumptions in 2019. In 2018, demographic assumptions and inflation rate were changed in accordance to the CalPERS Experience Study and Review of Actuarial Assumptions December 2017. There were no changes in the discount rate in 2019. In 2017, the accounting discount rate was reduced from 7.65 percent to 7.15 percent. In 2016, there were no changes in the discount rate. In 2015, amounts reported reflect an adjustment of the discount rate from 7.5 percent (net of administrative expense) to 7.65 percent (without a reduction for pension plan administrative expense). In 2014, amounts reported were based on the 7.5 percent discount rate.

CITY OF WOODLAKE
FOR THE YEAR ENDED JUNE 30, 2025
Schedule of Plan Contributions
Last 10 Years

REQUIRED SUPPLEMENTARY INFORMATION
16350
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Property taxes 497,400 $ 533,274 $ 540,245 $ 6,971 $
Utility users tax 500,000 606,828 606,828 -
Sales taxes 680,000 487,043 487,043 -
Other taxes 1,780,000 1,880,974 1,922,621 41,647
Licenses and permits 225,250 391,492 391,492 -
Charges for services 1,711,500 1,787,142 1,796,501 9,359 Intergovernmental revenues 8,592,500 1,832,276 1,914,918 82,642 Fines and forfeitures 31,250 8,039 21,083 13,044
Use of money and property 25,000 176,397 176,427 30
Miscellaneous revenues 212,187 20,500 153,823 (58,364)
Total revenues 14,063,400 7,915,652 8,010,981 95,329

EXPENDITURES
Current:

General government 436,060 431,092 425,866 5,226
Public safety 2,298,693 2,019,867 1,989,842 30,025
Public works 352,946 453,624 448,948 4,676
Parks and recreation 842,423 902,175 895,913 6,262
Refuse services 1,111,379 1,246,031 1,187,691 58,340
Capital outlay:

General government 9,610,000 144,098 46,750 97,348
Public safety 80,000 206,892 217,224 (10,332)
Public works - 200,000 157,642 42,358
Parks and recreation 1,261,000 213,707 205,750 7,957
Refuse services - 41,135 41,135 -
Debt service 129,734 180,470 180,470 -
Total expenditures 16,122,235 6,039,091 5,797,231 241,860 Excess (deficiency) of revenues over expenditures (2,058,835) 1,876,561 2,213,750 337,189

OTHER FINANCING SOURCES (USES)
Proceed from sale of capital assets - 72,000 57,817 (14,183) Operating transfers (out) (1,149,520) (1,665,217) (660,466) 1,004,751 Total other financing sources (1,149,520) (1,593,217) (602,649) 990,568 Net change in fund balance $ (3,208,355) $ 283,344 1,611,101 $ 1,327,757 Fund Balance, July 1 4,035,355
Fund Balance, June 30 $ 5,646,456
Budgeted Amounts

CITY OF WOODLAKE

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND
BALANCE - BUDGET (GAAP basis) AND ACTUAL - REQUIRED SUPPLEMENTARY INFORMATION FOR THE YEAR ENDED JUNE 30, 2025

GENERAL FUND
16451
Variance with
Final Budget
Positive
Original Final Amounts (Negative)

REVENUES
Repayment of loans $ 81,000 $ 245,384 $ 245,384 $ -
Use of money and property 2,500 3,812 3,811 (1)
Total revenues 83,500 249,196 249,195 (1)

EXPENDITURES
Current:

Community development 8,061 11,694 3,189 8,505
Capital outlay 10,000 31,086 23,855 7,231
Total expenditures 18,061 42,780 27,044 15,736
Excess (deficiency) of revenues
over (under) expenditures 65,439 206,416 222,151 15,735

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Net change in fund balance 65,439 $ 206,416 $ 222,151 15,735 $ Fund balance, July 1 118,570
Fund balance, June 30 $ 340,721
Budget Amounts

CITY OF WOODLAKE

COMMUNITY DEVELOPMENT SPECIAL REVENUE FUND

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND
FOR THE YEAR ENDED JUNE 30, 2025
BALANCE - BUDGET (GAAP basis) AND ACTUAL - REQUIRED SUPPLEMENTARY INFORMATION 16552
Variance with
Final Budget
Positive
Original Final Amounts (Negative)

REVENUES
Intergovernmental revenues $ 4,311,435 $ 4,338,509 $ 2,286,818 $ (2,051,691) Total revenues 4,311,435 4,338,509 2,286,818 (2,051,691)

EXPENDITURES
Capital outlay 4,311,435 4,311,435 2,286,818 2,024,617
Total expenditures 4,311,435 4,311,435 2,286,818 2,024,617 8,061
Excess (deficiency) of revenues
over (under) expenditures 27,074 - - (27,074)

OTHER FINANCING SOURCES (USES)
Transfers out - - - -
Net change in fund balance $ 27,074 - $ - $ (27,074)
Fund balance, July 1 -
Fund balance, June 30 $ -
Budget Amounts

CITY OF WOODLAKE

STREETS SPECIAL REVENUE FUND

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND
BALANCE - BUDGET (GAAP basis) AND ACTUAL - REQUIRED SUPPLEMENTARY INFORMATION FOR THE YEAR ENDED JUNE 30, 2025
16653

OTHER SUPPLEMENTAL INFORMATION
167
Formerly
Landscaping Major Fund
Lighting Transportation AB 3229 CDBG/HOME
District Tax COPS Housing
Fund Fund Fund Fund
ASSETS
Cash and investments 132,079 $ 287,840 $ 51,522 $ - $
Receivables:

Intergovernmental 2,480 713,459 - -
Total assets 134,559 $ 1,001,299 $ 51,522 $ - $

LIABILITIES AND FUND BALANCE
Liabilities:

Accounts payable and other accruals 5,310 $ 16,847 $ - $ - $ Due to other funds - - - 38,371
Total liabilities 5,310 16,847 38,371 -
Fund balances:

Restricted 129,249 984,452 51,522 (38,371)
Total fund balances 129,249 984,452 51,522 (38,371)
Total liabilities and fund balances $ 134,559 $ 1,001,299 $ 51,522 $ - Special Revenue Funds

CITY OF WOODLAKE

NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2025

COMBINING BALANCE SHEET
16854
Gas STP Measure R RMRA
Tax Fund Fund Fund Total
ASSETS
Cash and investments $ 539,545 $ 260,117 $ 489,013 - $ $ 1,760,116 Receivables:

Intergovernmental 18,574 49,651 20,037 37,091 841,292
Total assets $ 558,119 $ 309,768 $ 20,037 $ 526,104 $ 2,601,408

LIABILITIES AND FUND BALANCE
Liabilities:

Accounts payable and other accruals $ - $ 13,501 - $ $ 38,574 $ 74,232 Due to other funds - - 6,536 - 44,907
Total liabilities - 20,037 - 38,574 119,139
Fund balances:

Restricted 558,119 309,768 487,530 - 2,482,269
Total fund balances 558,119 309,768 487,530 - 2,482,269 Total liabilities and fund balances $ 558,119 $ 309,768 $ 20,037 $ 526,104 $ 2,601,408 Special Revenue Funds

CITY OF WOODLAKE

NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2025

COMBINING BALANCE SHEET
16955
Formerly Formerly
Landscaping Major Fund Nonmajor
Lighting Transportation AB 3229 CDBG/HOME Fund
District Tax COPS Housing Streets
Fund Fund Fund Fund Fund

REVENUES
Intergovernmental revenues 103,355 $ 713,459 $ 194,663 $ 3,974 $ - $ Use of money and property 1,376 8,050 982 - -
Total revenues 104,731 721,509 195,645 3,974 -

EXPENDITURES
Current:

Community development - - - 42,295 -
Public safety - - 195,693 - -
Public works 78,373 179,602 - - -
Capital Outlay:

Public works - 495,253 - - -
Total expenditures 78,373 674,855 195,693 42,295 -
Net change in fund balances 26,358 46,654 (48) (38,321) - Fund balances, 6/30/24, as previously
presented 102,891 937,798 51,570 - -
Change within financial reporting entity
(major to nonmajor fund) - - - (50) -
Fund balances, 6/30/24, as restated 102,891 937,798 51,570 (50) - Fund balances, 6/30/25 $ 129,249 $ 984,452 $ 51,522 $ (38,371) $ - Special Revenue Funds

CITY OF WOODLAKE

COMBINING STATEMENT OF REVENUES, EXPENDITURES

AND CHANGES IN FUND BALANCES

NONMAJOR GOVERNMENTAL FUNDS
FOR THE YEAR ENDED JUNE 30, 2025
17056
Gas STP Measure R RMRA
Tax Fund Fund Fund Total

REVENUES
Intergovernmental revenues $ 221,951 $ 97,580 $ 150,270 $ 1,695,733 210,481 $ Use of money and property 5,954 3,284 - 6,100 25,746
Total revenues 227,905 100,864 150,270 216,581 1,721,479

EXPENDITURES
Current:

Community development - - - - 42,295
Public safety - - - - 195,693
Public works - - - - 257,975
Capital Outlay:

Public works 44,772 150,270 - 226,898 917,193
Total expenditures 44,772 150,270 - 226,898 1,413,156
Net change in fund balances 183,133 100,864 (10,317) - 308,323 Fund balances, 6/30/24, as previously
presented 374,986 208,904 497,847 - 2,173,996
Change within financial reporting entity
(major to nonmajor fund) - - - - (50)
Fund balances, 6/30/24, as restated 374,986 208,904 497,847 - 2,173,946 Fund balances, 6/30/25 $ 558,119 $ 309,768 $ 487,530 - $ 2,482,269 $

AND CHANGES IN FUND BALANCES

NONMAJOR GOVERNMENTAL FUNDS
FOR THE YEAR ENDED JUNE 30, 2025
Special Revenue Funds

CITY OF WOODLAKE

COMBINING STATEMENT OF REVENUES, EXPENDITURES
17157

OTHER REPORT
172
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CERTIFIED PUBLIC ACCOUNTANTS
58 REPORT ON INTERNAL CONTROL OVER FINANCIAL

REPORTING AND ON COMPLIANCE AND OTHER MATTERS

BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED

IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
Independent Auditor’s Report
To the Honorable Mayor
and Members of the City Council
City of Woodlake, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States (Government Auditing Standards), the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of City of Woodlake (the City), as of and for the year ended June 30, 2025, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements, and have issued our report thereon dated December 19, 2025.

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

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

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. 173
59 Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

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

San Bernardino, California
December 19, 2025
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CERTIFIED PUBLIC ACCOUNTANTS
-1-
December 19, 2025
To the Honorable City Council
City of Woodlake
Woodlake, California
We have audited the financial statements of the City of Woodlake (the City) as of and for the year ended June 30, 2025, and have issued our report thereon dated December 19, 2025. Professional standards require that we advise you of the following matters relating to our audit.

Our Responsibility in Relation to the Financial Statement Audit As communicated in our engagement letter dated April 9, 2025, our responsibility, as described by professional standards, is to form and express opinions about whether the financial statements that have been prepared by management with your oversight are presented fairly, in all material respects, in accordance with accounting principles generally accepted in the United States of America. Our audit of the financial statements does not relieve you or management of your respective responsibilities.

Our responsibility, as prescribed by professional standards, is to plan and perform our audit to obtain reasonable, rather than absolute, assurance about whether the financial statements are free of material misstatement. An audit of financial statements includes consideration of the system of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control over financial reporting. Accordingly, as part of our audit, we considered the system of internal control of the City solely for the purpose of determining our audit procedures and not to provide any assurance concerning such internal control.

We are also responsible for communicating significant matters related to the audit that are, in our professional judgment, relevant to your responsibilities in overseeing the financial reporting process.

However, we are not required to design procedures for the purpose of identifying other matters to communicate to you.

Planned Scope and Timing of the Audit
We conducted our audit consistent with the planned scope and timing we previously communicated to you.

Compliance with All Ethics Requirements Regarding Independence The engagement team, others in our firm, as appropriate, and our firm have complied with all relevant ethical requirements regarding independence.
175
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Significant Risks Identified
We have identified the possibility of the following significant risks:

Management's override of internal controls over financial reporting – Management override of internal controls is the intervention by management in handling financial information and making decisions contrary to internal control policy.

Revenue recognition – Revenue recognition is a generally accepted accounting principle that refers to the conditions under which a City can recognize a transaction as revenue. Auditing standards indicate that recognizing revenue is a presumed fraud risk and usually classified as a significant risk in most audits.

These significant risks are presumptive in most audits and merit attention by the auditors due to the direct impact over financial reporting and internal control processes. Although identified as significant risks, we noted no matters of management override of controls or deviations from generally accepted accounting principles which caused us to modify our audit procedures or any related matters which are required to be communicated to those charged with governance due to these identified risks.

Qualitative Aspects of the City’s Significant Accounting Practices Significant Accounting Policies
Management has the responsibility to select and use appropriate accounting policies. A summary of the significant accounting policies adopted by the City is included in Note 15 to the financial statements. “The City adopted GASB Statement No. 101, Compensated Absence, and GASB Statement No. 102, Certain Risk Disclosures during 2025. No matters have come to our attention that would require us, under professional standards, to inform you about (1) the methods used to account for significant unusual transactions and (2) the effect of significant accounting policies in controversial or emerging areas for which there is a lack of authoritative guidance or consensus.

Significant Accounting Estimates and Related Disclosures Accounting estimates and related disclosures are an integral part of the financial statements prepared by management and are based on management’s current judgments. Those judgments are normally based on knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ markedly from management’s current judgments.

The most sensitive accounting estimates affecting the City’s financial statements are:

Management’s estimate of the net pension liability and related deferred inflows and outflows of resources are based on actuarial reports by independent actuaries. We evaluated the key factors and assumptions used to develop the estimate in determining that it is reasonable in relation to the basic financial statements taken as a whole and in relation to the applicable opinion units. 176
-3-
Financial Statement Disclosures
Certain financial statement disclosures involve significant judgment and are particularly sensitive because of their significance to financial statement users.

The most sensitive disclosures affecting the City’s financial statements relate to:

The disclosure of fair value of investments in the basic financial statements represents amounts susceptible to market fluctuations.

The disclosure of capital assets (and related accumulated depreciation) in the basic financial statements is based on historical information which could differ from actual useful lives of each capitalized item.

The disclosure of net pension liability and related deferred inflows and outflows of resources in the basic financial statements is based on actuarial assumptions. Actual future liabilities and actuarial deferred inflows and outflows may vary from disclosed estimates.

The disclosure of leases and subscription liabilities, right-to-use assets, and asset amortization in the basic financial statements is based on certain terms and assumptions in the agreements which could differ from actual amounts.

Significant Difficulties Encountered during the Audit
We encountered no significant difficulties in dealing with management relating to the performance of the audit.

Uncorrected and Corrected Misstatements
For purposes of this communication, professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that we believe are trivial, and communicate them to the appropriate level of management. Further, professional standards require us to also communicate the effect of uncorrected misstatements related to prior periods on the relevant classes of transactions, account balances or disclosures, and the financial statements as a whole and each applicable opinion unit. There were no uncorrected misstatements noted.

In addition, professional standards require us to communicate to you all material, corrected misstatements that were brought to the attention of management as a result of our audit procedures. None of the misstatements identified by us as a result of our audit procedures and corrected by management were material, either individually or in the aggregate, to the financial statements taken as a whole or applicable opinion unit.

Disagreements with Management
For purposes of this letter, professional standards define a disagreement with management as a matter, whether or not resolved to our satisfaction, concerning a financial accounting, reporting, or auditing matter, which could be significant to the City’s financial statements or the auditor’s report. No such disagreements arose during the course of the audit.

Representations Requested from Management
We have requested certain written representations from management, which are included in the attached letter dated December 19, 2025.
177
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Management’s Consultations with Other Accountants
In some cases, management may decide to consult with other accountants about auditing and accounting matters. Management informed us that, and to our knowledge, the City utilized the services of Pressley & Associates for consulting services related to the fiscal yearend closing process.

Other Significant Matters, Findings, or Issues
In the normal course of our professional association with the City, we generally discuss a variety of matters, including the application of accounting principles and auditing standards, significant events or transactions that occurred during the year, operating and regulatory conditions affecting the City, and operational plans and strategies that may affect the risks of material misstatement. None of the matters discussed resulted in a condition to our retention as the City’s auditors.

Our responsibility also includes communicating to you any information which we believe is a material misstatement of fact. Nothing came to our attention that caused us to believe that such information, or its manner of presentation, is materially inconsistent with the information, or manner of its presentation, appearing in the financial statements.

This report is intended solely for the information and use of the City Council and management of the City and is not intended to be and should not be used by anyone other than these specified parties.

Very truly yours,
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180
181
182
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Independent Accountant’s Report
To the Honorable City Council
City of Woodlake, California
We have performed the procedures enumerated below to the accompanying Appropriations Limit Worksheet of the City of Woodlake, California (the City) for the year ended June 30, 2025.

The management of the City is responsible for the accompanying Appropriations Limit Worksheet.

The City has agreed to and acknowledged that the procedures performed are appropriate to meet the intended purpose of meeting the requirements of Section 1.5 of Article XIII-B of the California Constitution. These procedures, which were suggested by the League of California Cities and presented in the publication entitled Agreed-upon Procedures Applied to the Appropriations Limitation Prescribed by Article XIII-B of the California Constitution, were performed solely to assist you in meeting the requirements. This report may not be suitable for any other purpose. The procedures performed may not address all the items of interest to a user of this report and may not meet the needs of all users of this report and, as such, users are responsible for determining whether the procedures performed are appropriate for their purposes.

The procedures and the associated findings are as follows:

1. We obtained the completed worksheets and compared the limit and annual adjustment factors included in those worksheets to the limit and annual adjustment factors that were adopted by resolution of the City Council. We also compared the population and inflation options included in the aforementioned documents to those that were selected by a recorded vote of the City Council.

Finding: No exceptions were noted as a result of our procedures.

2. For the accompanying Appropriations Limit Worksheet, we added last year’s limit to total adjustments and agreed the resulting amount to this year’s limit.

Finding: No exceptions were noted as a result of our procedures.

3. We agreed the current year information presented in the accompanying Appropriations Limit Worksheet to the other documents referenced in number one above.

Finding: No exceptions were noted as a result of our procedures.

4. We agreed the prior year appropriations limit presented in the accompanying Appropriations Limit Worksheet to the prior year appropriations limit adopted by the City Council during the prior year.

Finding: No exceptions were noted as a result of our procedures. 183
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We were engaged by the City to perform this agreed-upon procedures engagement and conducted our engagement in accordance with attestation standards established by the American Institute of Certified Public Accountants. We were not engaged to and did not conduct an examination or review, the objective of which would be the expression of an opinion or conclusion, respectively, on accompanying Appropriations Limit Worksheet for the year ended June 30, 2025. Accordingly, we do not express such an opinion or conclusion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you.

We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements related to our agreed-upon procedures engagement.

This report is intended solely for the information and use of the City Council and management of the City of Woodlake, California, and is not intended to be and should not be used by anyone other than these specified parties. However, this report is a matter of public record and its distribution is not limited.

San Bernardino, California
December 19, 2025
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City of Woodlake

APPROPRIATIONS LIMIT WORKSHEET
2024 – 2025
Per capita personal income change 3.62%
Population change:

City population growth 0.17%
CPI change converted to a ratio 1.0362
Population change converted to a ratio 1.0017
Calculation of growth factor 1.0380
2023 - 2024 Limit $ 10,156,040
2024 - 2025 Limit
($10,156,040 x 1.0380) $ 10,541,579
185