Yreka City Council
June 7, 2022

OF YREKA CITY COUNCIL

SPECIAL MEETING AGENDA
June 7, 2022
CALIFORNIA Closed Session: 5:30 pm
Regular Session: 6:30 pm
Yreka City Council Chamber, 701 Fourth Street, Yreka, CA Regular Meetings of the Yreka City Council are held the 1st and 3rd Tuesday of every month.

The full agenda packet can be found on the City's website: www.ci.yreka.ca.us/AgendaCenter Join this meeting via Zoom:

Link: https://us02web.zoom.us/j/6194957056
Meeting ID# 619-495-7056
Members of the public may also remotely listen to and participate in the meeting via teleconference. If you wish to listen or participate in this meeting through teleconference, simply dial into the conference number below, and enter the meeting ID#.

Conference call in Number: 669-900-6833 (Toll-Free 888 788 0099) "RAISE YOUR HAND" to provide public comment for your desired item. Speakers will be asked to identify themselves.

Online: If you are online, click on "raise hand" on the bottom of your screen.

Mobile App: In the mobile app, you can raise your hand by tapping the "Raise Hand"

1. CALL TO ORDER and PLEDGE OF ALLEGIANCE:

2. PUBLIC COMMENT ON CLOSED SESSION:

3. CLOSED SESSION:

The City Council will recess to Closed Session to discuss the following items). At the conclusion of the Closed Session, Open Session will reconvene and reportable action, if any, will be announced:
a. Consideration of the appointment, employment, evaluation of performance, discipline, dismissal or release of a public employee. Cal. Gov't Code §54957(b). b. Conference with Labor Negotiator Government Code § 54957.6(a) Agency negotiators: City Manager, Assistant City Manager, and Human Resources Coordinator. Volunteer Organization: Yreka Volunteer Fire Fighters Employee Organization: Yreka Police Officers Association c. Conference with Real Property Negotiations Government Code § 54956.8 Property: Assessor Parcel Nos. 053-642-580 and 053-651-760 Third Party Negotiation: County of Siskiyou

City Negotiation: City Manager and City Attorney
Negotiating Parties: City of Yreka and County of Siskiyo Under Negotiation: 'ossible purchases including price, terms of payment, or bot]

4. OPTIONAL RECESS IF DESIRED:

5. RETURN TO OPEN SESSION AT 6:30 PM:

Announcement of any action taken by the City Council in Closed Session required by the Ralph M. Brown Act. (Government Code Section 54950 et. seq.)

6. PUBLIC COMMENTS:

Citizen participation is welcomed and invited at all City Council meetings. Time is reserved at each regular meeting for those in the audience who wish to address the City Council. The City requests that persons addressing the City Council refrain from making personal, slanderous, profane, or disruptive remarks.

Public comments period is not intended to be a "Question and Answer" period or conversations with the Council or City staff.

Councilmembers, when recognized by the Mayor, may ask questions of presenter but no action may be taken by the City Council during the public comment section of the meeting. Under the Brown Act, the City Council is prohibited from discussing or taking action on any item not listed on the posted agenda. • Please speak from the podium.

Please state your name for the record prior to providing your comments. • Please address the Council as a whole.
• If you have documents to present, please provide a minimum of seven (7) copies. • Please limit your remarks to five (5) minutes.

7. PUBLIC COMMENT FOLLOW-UP:

This is the time for City Council or the City Manager to respond to public comments and may direct staff to prepare a report or place an item on a future agenda.

8. CONSENT AGENDA:

All matters listed under the consent agenda are considered routine and non-controversial and will be enacted by one motion unless any member of the Council wishes to remove an item for discussion, a. Approval/ratification of payments issued from May 9, 2022, through May 29, 2022. b. Approval of Minutes of the special meeting held May 17, 2022. c. Adopt a Resolution to amend the 2022 City Council Meeting Calendar canceling the meetings of July 5, 2022, and September 6, 2022.
d. Approval of the Cash and Fiscal Reports:
i. Cash Balances Report - April 2022
ii. Budget of Revenue and Expenditures with Year-to-Date Actuals through April 30, 2022 ili. Fiscal Performance Report as of April 30, 2022

e. Adopt a Resolution of the City Council of the City of Yreka Setting Forth the Appropriations Limit for the City of Yreka for Fiscal Year 2022 - 2023. f. Acceptance of the City's Audited Financial Statements for 2020-2021. g. Continuation of Urgency Ordinance #864: Fireworks.
h. Continuation of Urgency Resolution #2021-51: Remote Public Meetings. i. Waive Full Text Reading of All Ordinances on the Agenda. Ordinances shall be introduced and adopted by title only.

9. OLD BUSINESS:

Planning
a. Agenda Title: Second Reading and possible adoption of Ordinance 867 - Zoning Ordinance Amendment: Chapter 16.44 "Conditional Use Permit"
Updates and clarifies findings for award of conditional use permit, updates the revocation process, and clarifies the appeals process for conditional use permit appeals hearings. The proposed action has been determined to meet the guidelines for "General Rule" exemption pursuant Section 15061 of the California Environmental Quality Act (CEQA) guidelines.

Recommended City Council Action: Move to adopt by reading its title only, an ordinance of the City Council of the City of Yreka amending certain sections of the Yreka Municipal Code, Chapter 16.44 entitled "Conditional Use Permits" and finding the adoption of this ordinance to be exempt from CEQA.
b. Agenda Title: Second Reading and possible adoption of Ordinance 868 - Zoning Ordinance Creation and Amendment: Chapters 16.12, 16.46, 16.59 "Nonconforming Lots, Uses, and Structures"
Strike Sections 16.12.680, 16.46.120, and 16.46.130 and create Chapter 16.59 "Nonconforming Lots, Uses, and Structures" to create regulations to provide direction and guidance for the recognition of legally, existing nonconforming uses, lots and structures in Yreka. The proposed action has been determined to meet the guidelines for "General Rule" exemption pursuant Section 15061 of the California Environmental Quality Act (CEQA) guidelines.

Recommended City Council Action: Move to adopt by title only "an ordinance of the City Council of the City of Yreka Zoning Ordinance Creation and Amendment: Chapters 16.12,

16.46, 16.59 "Nonconforming Lots, Uses, and Structures" deleting Sections 16.12.680,

16.46.120, and 16.46.130 and creating Chapter 16.59 entitled "Nonconforming Lots, Uses, and Structures" to create regulations to provide direction and guidance for the recognition of legally, existing nonconforming uses, lots and structures in Yreka and finding the adoption of this ordinance to be exempt from CEQA."
c. Agenda Title: Second Reading and possible adoption of Ordinance 869 -Zoning Ordinance Creation: Chapter 16.57 "Rezoning" and Zoning Text Amendment

Proposed changes create regulations to provide findings and procedures to review applications for rezoning properties within the City of Yreka. The proposed action has been determined to meet the guidelines for "General Rule" exemption pursuant Section 15061 of the California Environmental Quality Act (CEQA) guidelines.

Recommended City Council Action: Move to adopt by title only "an ordinance of the City Council of the City of Yreka adding a Chapter 16.57 to the Yreka Municipal Code in Chapter

16.58 entitled "Rezoning and Zoning Text Amendment Procedure" and finding the adoption of this ordinance to be exempt from CEQA."
d. Agenda Title: Second Reading of Ordinance 870 -Zoning Ordinance Amendment: Chapter

16.58 "Variances"
Amends Chapter 16.58 "Variances" of the Yreka Municipal Code to create regulations to provide findings and procedures to review applications for variances. The proposed action has been determined to meet the guidelines for "General Rule" exemption pursuant Section 15061 of the California Environmental Quality Act (CEQA) guidelines.

Recommended City Council Action: Move to adopt by title only "an ordinance of the City Council of the City of Yreka amending certain sections of the Yreka Municipal Code in Chapter 16.58 entitled "Variances" and finding the adoption of this ordinance to be exempt from CEQA."

10. NEW BUSINESS:

Public Meeting
a. Conduct a public meeting to solicit community comments regarding the possibility of Yreka applying for a Community Development Block Grant (CDBG) Program Funding Applications under the 2022 Notice of Funding Availability.

Recommended City Council Action: Consider any community comments and staff recommendations and possibility move to direct staff to prepare a grant application and resolution for the CDBG Program Funding Applications pursuant to the CDBG's 2022 Notice of Funding Availability.

City Manager
b. Agenda Title: Consolidate a General Municipal Election to be held November 8, 2022.

Recommended City Council Action: Move to adopt a Resolution requesting the Board of Supervisors of the County of Siskiyou to consolidate Yreka's General Municipal Election with the Statewide General Election which will be held on Tuesday, November 8, 2022. c. Agenda Title: Prepare a Ballot Measure for the November 8, 2022, election to convert the City Treasurer from an elected to appointed position.

Recommended City Council Action: Move to direct the City Attorney to draft a measure, together with an impartial analysis of the measure, converting the office of City Treasurer

from an elected position to that of an appointive position at the expiration of the incumbent's term of office, all for the election to be held on November 8, 2022.

Public Works
d. Agenda Title: The Road Repair and Accountability Act List of Projects for Fiscal Year 2022- 23 Funded by Senate Bill No. 1.

Recommended City Council Action: Move to adopt a Resolution Approving a List of Projects for Fiscal Year 2022-23 Funded by SB1: The Road Repair and Accountability Act.

11. CITY MANAGER/STAFF REPORTS:

City Manager and Staff may make brief announcements or reports at this time.

12. COUNCILMEMBER STATEMENTS AND REQUESTS:

Members of the Council may make brief announcements, reports, or request staff to report to Council on any matter at a subsequent meeting.

13. ADJOURNMENT.

All documents produced by the City which are related to an open session agenda item and distributed to the City Council are made available for public inspection in the City Clerk's Office during normal business hours.

Public Hearings: If, in the future, you wish to challenge in court any of the matters on an agenda for which a public hearing is to be conducted, you may be limited to raising only those issues which you (or someone else) raised orally at the public hearing or in written correspondence received by the City at or before the hearing. Any person seeking to challenge a City Council decision made as a result of a proceeding in which by law a hearing is required to be given, evidence is required to be taken, and the discretion in the determination of facts is vested in the City Council, shall be required to commence that action 90 days following the date on which the decision becomes final as provided in Code of Civil Procedure Section 1094.6. Please refer to Code of Civil Procedure 1094.6 to determine how to calculate when a decision becomes "final." "CHALLENGING DECISIONS OF CITY ENTITIES The time limit within which to commence any lawsuit or legal challenge to any quasi-adjudicative decision made by the City of Yreka is governed by Section 1094.6 of the Code of Civil Procedure, unless a shorter limitation period is specified by any other provision, including without limitation Government Code section 65009 applicable to many land use and zoning decisions, Government Code section 66499.37 applicable to the Subdivision Map Act, and Public Resources Code section 21167 applicable to the California Environmental Quality Act (CEQA). Under Section 1094.6, any lawsuit or legal challenge to any quasi-adjudicative decision made by the City must be filed no later than the 90th day following the date on which such decision becomes final. Any lawsuit or legal challenge, which is not filed within that 90-day period, will be barred. Government Code section 65009 and 66499.37, and Public Resources Code section 21167, impose shorter limitations periods and requirements, including timely service in addition to filing. If a person wishes to challenge the above actions in court, they

may be limited to raising only those issues they or someone else raised at the meeting described in this notice, or in written correspondence delivered to the City of Yreka, at or prior to the meeting.

In addition, judicial challenge may be limited or barred where the interested party has not sought and exhausted all available administrative remedies."
The City of Yreka does not discriminate on the basis of race, color, national origin, religion, age, gender, sexual orientation, disability, or any other legally protected classes in employment or provision of services. In compliance with the Americans with Disabilities Act, those requiring accommodations for this meeting should notify the City Clerk 48 hours prior to the meeting at (530) 841-2386 or by notifying the Clerk at [email protected].

AFFIDAVIT OF NOTIFICATION AND POSTING

STATE OF CALIFORNIA )

COUNTY OF SISKIYOU ) SS

CITY OF YREKA)
1, Rhetta Hogan, Acting City Clerk of the City of Yreka, hereby declare under penalty of perjury that a copy of the above Agenda of the Regular Meeting of the City Council of the City of Yreka, California, was delivered and/or notice by email not less than 72 hours, before the hour of 5:30 p.m. on June 7, 2022 to the members of the governing agency, and caused the agenda to be posted on the City's website at www.ci.yreka.ca.us and posted at Yreka City Hall, 701 Fourth St., Yreka, California. /s/: Rhetta Hogan

PAYMENT AUTHORIZATION
Ratification and Authorization of accounts payable, payroll distribution and payroll tax deposits presented for the Consent Agenda dated:
06/01/22
Date 6/1 22 Approved By -
That the, City Clerk.
(Payments issued 5/9/22 - 5/29/22)
Date Description Amount
05/09/22 ACH Batches & Check Run $12,211.29
05/10/22 ACH Batches & Check Run $51,016.89
05/11/22 Check Run $1,004,139.36
05/13/22 ACH Batches & Check Run $637,622.88
05/17/22 ACH Batch $1,132.80
05/19/22 Check Run $530.35
05/20/22 Payroll ACH & Checks/Check Run $392,973.02
05/24/22 Check Run $148.50
05/25/22 Check Run $400.00
05/26/22 Check Run $77,275.24
05/27/22 ACH Batch $10,875.00
Total Payments $2,188,325.33
Accounts Payable
Manual Check Proof List
User: shelanee YREKA
Printed: 05/23/2022 - 1:28PM
Batch: 00022.05.2022 * THE GOLDEN CITY-
Invoice No Amount Payment Date Description Check Number Date Acct Number reference Vendor: 3457 FIRST BANKCARD (GIS)
10165 05/09/2022
57463276 4/22 49.99 05/09/2022 SPECTRUM - INTERNET 80-300-0000-517-000 57463276 4/22 50.00 05/09/2022 SPECTRUM - INTERNET 70-300-0000-517-000 574632764/22 925.00 05/09/2022 ESRI - ARCGIS LICENSE 70-300-0000-517-000 57463276 4/22 925.00 05/09/2022 ESRI - ARCGIS LICENSE 80-300-0000-525-000 Total for Check 1,949.99
Total for 3457 1,949.99
Total Checks: 1,949.99
AP-Manual Check Proof List (05/23/2022 - 1:28 PM) Page 1 Accounts Payable
Manual Check Proof List
shelanee YREKA
User:

Printed: 05/23/2022 - 8:46AM
Batch: 00020.05.2022 "THE GOLDEN CITY"
Invoice No Amount Payment Date Description Check Number Date Acct Number reference Vendor: 3458 FIRST BANKCARD (SMITH)
10168 05/09/2022
735251654/22 475.00 05/09/2022 CAL CITIES - BOARD OF DIRECTORS MEET 01-010-0000-S12-000 Total for Check 475.00
Total for 3458 475.00
Total Checks: 475.00
AP-Manual Check Proof List (05/23/2022 - 8:46 AM)
Accounts Payable
Manual Check Proof List
User: shelanee YREKA
Printed: 05/23/2022 - 10:36AM
Batch: 00021.05.2022 *THE GOLDEN CITY-
Invoice No Amount Payment Date Description Check Number Date Acct Number reference Vendor: 3450 FIRST BANKCARD (WASTEWATEI
10166 05/09/2022
73719123 4/22 15.44 05/09/2022 RALEYS - WATER & DISH SOAP 80-560-0000-420-003 73719123 4/22 22.78 05/09/2022 MT SHASTA SPRING WATER - WATER 80-560-0000-420-003 73719123 4/22 67.79 05/09/2022 G & G HARDWARE - BATTERY WATCH 80-560-0000-420-003 737191234/22 8.29 05/09/2022 RITE AID - WATCH 80-560-0000-420-003 Total for Check 114.30
Total for 3450 114.30
Total Checks: 114.30
AP-Manual Check Proof List (05/23/2022 - 10:36 AM) Page 1 Accounts Payable
Computer Check Proof List by Vendor YREKA
User: melissa
Printed: 05/09/2022 - 10:38AM * THE GOLDEN CITY*
Batch: 00005.05.2022
Invoice No Description Amount Payment Date Acct Number Reference Vendor: 1138 MARK GILMAN Check Sequence: 1 ACH Enabied: False 05/05/22 TRNG 5/16-5/20 2022 FOLSOM, CA 786.00 05/09/2022 01-200-0000-513-000 05/05/22 TRNG 6/13-6/17 2022 FOLSOM, CA 786.00 05/09/2022 01-200-0000-513-000 Check Total: 1,572.00
Total for Check Run: 1,572.00
Total of Number of Checks:

AP-Computer Check Proof List by Vendor (05/09/2022 - 10:38 AM) Page 1 Accounts Payable
Manual Check Proof List
User: shelanee YREKA
Printed: 05/09/2022 - 10:44AM
Batch: 00008.05.2022 "THE GOLDEN CITY•
Invoice No Amount Payment Date Description Check Number Date Acct Number reference Vendor: 1119 EMPLOYMENT DEVELOPMENT D
1015105/09/2022
93205946 1-3/22 6,300.00 05/09/2022 ACCT 93205946 1-3/22 01-200-0000-350-000 93205946 1-3/22 1,800.00 05/09/2022 ACCT 93205946 1-3/22 01-200-0000-350-000 Total for Check 8,100.00
Total for 1119 8,100.00
Total Checks: 8,100.00
AP-Manual Check Proof List (05/09/2022 - 10:44 AM) Page 1 Accounts Payable
Computer Check Proof List by Vendor
YREKA
User: melissa
Printed: 05/10/2022 - 3:10PM "THE GOLDEN CITY"
Batch: 00007.05.2022
Invoice No Description Amount Payment Date Acct Number Reference Vendor: 2925 FRIENDS OF THE SISKIYOU COUNTY MUS Check Sequence: 1 ACH Enabled: False 051022 GOLD RUSH DAYS 5,000.00 05/10/2022 01-090-0000-561-000 051022 MAPS 5,500.00 05/10/2022 01-090-0000-561-000
Check Total: 10,500.00
Vendor: 2587 STEEL SIMS Check Sequence: 2 ACH Enabled: False 051022 TREATMENT CERTIFICATION REQUEST 60.00 05/10/2022 70-510-0000-513-001 051022 TREATMENT EXAM FEE 65.00 05/10/2022 70-510-0000-513-001 Check Total: 125.00
Total for Check Run: 10,625.00
Total of Number of Checks: N
AP-Computer Check Proof List by Vendor (05/10/2022 - 3:10 PM) Page 1 Accounts Payable
Manual Check Proof List
User: shelanee YREKA
Printed: 05/17/2022 - 1:15PM
Batch: 00012.05.2022 "THE GOLDEN CIT?*
Invoice No Amount Payment Date Description Check Number Date Acct Number reference Vendor: 3448 FIRST BANKCARD (PW)
10162 05/10/2022
62132498 4/22 203.65 05/10/2022 POLLARDWATER - PRESSURE GAUGE & MI 70-500-0000-420-005 62132498 4/22 107.94 05/10/2022 POLLARDWATER - PRESSURE GAUGE & MI 70-500-0000-450-501 62132498 4/22 418.02 05/10/2022 USA BLUE BOOK - FLANGE ADAPTER 70-500-0000-450-501 62132498 4/22 124.93 05/10/2022 BDI - POTSDAM JACKET 70-500-0000-416-000 62132498 4/22 60.18 05/10/2022 WANAKA RV PARK - PROPANE 20-310-0000-420-501 62132498 4/22 1,535.38 05/10/2022 GOALSETTER - BASKETBALL RIMS 01-400-0000-416-000 62132498 4/22 26.88 05/10/2022 TRACTOR SUPPLY - WIRE 20-310-0000-416-001 62132498 4/22 8.35. 05/10/2022 TRACTOR SUPPLY - HOOF PICKS 62132498 4/22 27.79 05/10/2022 WALMART - MISC SUPPLIES 01-370-0000-515-000 62132498 4/22 16.57 05/10/2022 WALMART - MISC SUPPLIES 01-370-0000-516-001 62132498 4/22 99.57 05/10/2022 GRAINGER - GASKET SETS 70-500-0000-450-501 Total for Check 2,629.26
Total for 3448 2,629.26
Total Checks: 2,629.26
AP-Manual Check Proof List (05/17/2022 - 1:15 PM) Page 1 EMA
Accounts Payable
Manual Check Proof List
shelanee YREKA
User:

Printed: 05/17/2022 - 2:43PM
Batch: 00013.05.2022 *THE GOLDEN CITY*
Invoice No Amount Payment Date Description Check Number Date Acet Number reference Vendor: 3445 FIRST BANKCARD (ADMIN)
10155 05/10/2022
96485409 4/22 12,396.66 05/10/2022 CELLEBRITE - SOFTWARE SUBSCRIPTION 01-200-0000-525-000 964854094/22 30.77 05/10/2022 RECORD SEARCHLIGHT - SUBSCRIPTION 01-030-0000-511-000 96485409 4/22 -192.87 05/10/2022 AMAZON - REFUND FOR MEMBERSHIP 01-030-0000-516-000 96485409 4/22 560.00 05/10/2022 CALACT - MEMBERSHIP 65-620-0000-650-000 96485409 4/22 105.00 05/10/2022 LEAGUE OF CA CITIES - MUNICIPAL REVEN 01-030-0000-511-000 964854094122 5.80 05/10/2022 USPS - POSTAGE 01-060-0000-515-001 96485409 4122 -19.13 05/10/2022 AMAZON - REFUND ITEM OUT OF STOCK 01-000-0000-914-001 96485409 4/22 19.13 05/10/2022 AMAZON - REFUNDED FOR WALL FILE OU 01-000-0000-914-001 96485409 4/22 53.68 05/10/2022 AMAZON - WALL ORGANIZER 01-070-0000-515-000 96485409 4/22 55.63 05/10/2022 AMAZON - MISC SUPPLIES 01-050-0000-515-000 96485409 4/22 157.76 05/10/2022 AMAZON - PAPER & DISH SOAP 01-020-0000-515-000 96485409 4/22 33.51 05/10/2022 AMAZON - BOND PAPER 01-060-0000-515-000 96485409 4/22 33.52 05/10/2022 AMAZON - BOND PAPER 70-300-0000-515-000 96485409 4/22 33.51 05/10/2022 AMAZON - BOND PAPER 80-300-0000-515-000 96485409 4/22 42.00 05/10/2022 AMAZON - ADDRESS STAMP 01-370-0000-515-000 964854094/22 260.17 05/10/2022 CDWG - ETHERNET CABLE 01-020-0000-515-000 96485409 4/22 1,015.59 05/10/2022 CDWG - TONER 01-020-0000-515-000 964854094/22 24.04 05/10/2022 AMAZON - PAPER 01-060-0000-515-000 964854094/22 24.05 05/10/2022 AMAZON - PAPER 70-300-0000-515-000 964854094/22 24.05 05/10/2022 AMAZON - PAPER 80-300-0000-515-000 Total for Check 14,662.87
Total for 3445 14,662.87
Total Checks: 14,662.87
AP-Manual Check Proof List (05/17/2022 - 2:43 PM) Page 1 Quit
Accounts Payable
Manual Check Proof List
User: shelanee YREKA
Printed: 05/17/2022 - 3:15PM
Batch: 00014.05.2022 THE GOLDEN CITY
Invoice No Amount Payment Date Description Check Number Date Acct Number reference Vendor: 3452 FIRST BANKCARD (HR)
78911733 4/22 5.37 05/10/2022 G & G HARDWARE - KEY
78911733 4/22 100.00 05/10/2022 LIEBERT CASSIDY WHITMORE - TRAINING 78911733 4/22 11.48 05/10/2022 RALEYS - WATER
78911733 4/22 96.80 05/10/2022 JUSTIFACTS - BACKGROUND CHECKS 78911733 4/22 344.92 05/10/2022 JUSTIFACTS - BACKGROUND CHECKS Total for Check 558.57
Total for 3452 558,57
Total Checks: 558.57
AP-Manual Check Proof List (05/17/2022 - 3:15 PM)
Accounts Payable
Manual Check Proof List
YREKA
User: shelanee
Printed: 05/18/2022 - 8:59AM
Batch: 00017.05.2022 "THE GOLDEN CITY*
Invoice No Amount Payment Date Description Check Number Date Acct Number reference Vendor: 3449 FIRST BANKCARD (WATER)
10167 05/10/2022
27914006 4/22 16.13 05/10/2022 G & G HARDWARE - ROD THREAD 70-510-0000-420-000 27914006 4/22 14.58 05/10/2022 TRACTOR SUPPLY - FP STOP NUTS 70-510-0000-420-000 27914006 4/22 7.85 05/10/2022 TRACTOR SUPPLY - SR GLOSS 70-510-0000-420-000 27914006 4/22 12.90 05/10/2022 HARBOR FREIGHT - BENCH BRUSH 70-510-0000-420-000 27914006 4/22 43.09 05/10/2022 G& G HARDWARE - HAMMER BITS 70-510-0000-521-000 27914006 4/22 70.05 05/10/2022 WALMART - MISC SUPPLIES 70-510-0000-420-001 27914006 4/22 10.32 05/10/2022 WALMART - SPRAYER & PEROXIDE 70-510-0000-420-000 27914006 4/22 13.93 05/10/2022 TRACTOR SUPPLY - FP STOP NUTS 27914006 4/22 99.00 05/10/2022 STARLINK - INTERNET 70-510-0000-517-001 27914006 4/22 721.89 05/10/2022 HARBOR FREIGHT - MISC SUPPLIES 70-510-0000-450-000 27914006 4/22 23.24 05/10/2022 HARBOR FREIGHT - DEEP THROAT C-CLAN 70-510-0000-422-000 27914006 4/22 113.11 05/10/2022 G & G HARDWARE - BALL VALVE 70-510-0000-521-000 27914006 4/22 65.94 05/10/2022 USA BLUE BOOK - TEST STRIPS 70-510-0000-420-000 27914006 4/22 43.65 05/10/2022 USA BLUE BOOK - TEST STRIPS & REPAIR I 70-510-0000-420-000 27914006 4/22 838.03 05/10/2022 USA BLUE BOOK - BALL VALVE & SHOWEF 70-510-0000-521-000 27914006 4/22 50.16 05/10/2022 MCMASTER CARR - U-CHANNEL 70-510-0000-521-000 27914006 4/22 29.83 05/10/2022 WALMART - ALCOHOL 70-500-0000-420-006 27914006 4/22 28.00 05/10/2022 AMAZON - SMALL HOUR TACHOMETERS 70-510-0000-420-000 27914006 4/22 730.12 05/10/2022 HACH - PHOTOCELL ASSEMBLY REPLACEN 70-510-0000-420-000 Total for Check 2,931.82
Total for 3449 2,931.82
Total Checks: 2,931.82
AP-Manual Check Proof List (05/18/2022 - 8:59 AM) Page 1 Accounts Payable
Manual Check Proof List
User: shelanee YREKA
Printed: 05/18/2022 - 7:48AM
Batch: 00016.05.2022 "THE GOLDEN CITY•
Invoice No Amount Payment Date Description Check Number Date Acet Number reference Vendor: 3454 FIRST BANKCARD (FIRE)
10171 05/10/2022
62972022 4/22 1,542.10 05/10/2022 BINDER LIFT INC - LIFT ASSIST DEVICES 01-210-0000-416-000 62972022 4/22 1,518.00 05/10/2022 LOUS GLOVES - GLOVES 01-210-0000-416-001 Total for Check 3,060.10
Total for 3454 3,060.10
Total Checks: 3,060.10
AP-Manual Check Proof List (05/18/2022 - 7:48 AM) Page 1 Accounts Payable
Manual Check Proof List
User: shelance YREKA
Printed: 05/18/2022 - 8:02AM
Batch: 00015.05.2022 "THE GOLDEN CITY-
Invoice No Amount Payment Date Description Check Number Date Acct Number reference Vendor: 3459 FIRST BANKCARD (FIRE-CHIEF)
10161 05/10/2022
42254297 4/22 1,207.80 05/10/2022 ARIAL INSPECTION SERVICES - AERIAL AP 01-210-0000-520-003 42254297 4/22 10.70 05/10/2022 USPS - POSTAGE 01-210-0000-416-000 42254297 4/22 -91.56 05/10/2022 ALL HANDS FIRE EQUIPMENT - RETURN H 01-210-0000-416-000 42254297 4/22 362.99 05/10/2022 ALL HANDS FIRE EQUIPMENT - FOLD UPS' 01-210-0000-416-000 42254297 4/22 70.04 05/10/2022 TWIGS & SPRIGS - WILL BE REIMBURSED 01-000-0000-914-001 Total for Check 1,559.97
Total for 3459 1,559.97
Total Checks: 1,559.97
AP-Manual Check Proof List (05/18/2022 - 8:02 AM)
Accounts Payable
Manual Check Proof List
User: shelanee YREKA
Printed: 05/18/2022 - 11:19AM
Batch: 00018.05.2022 "THE GOLDEN CITY
Invoice No Amount Payment Date Description Check Number Date Acct Number reference Vendor: 3451 FIRST BANKCARD (HARDWARE)
10163 05/10/2022
05/18/22 29.97 05/10/2022 INV 05/18/22 - PARTS 70-510-0000-420-000 307965 17.86 05/10/2022 TNV 307965 - CONNECTING LINKS 70-510-0000-521-000 307970 27.94 05/10/2022 INV 307970 - PAINT TRAY & ROLLER 01-400-0000-421-000 307981 12.38 05/10/2022 INV 307981 - BRACE 01-200-0000-521-000 307997 2.62 05/10/2022 INV 307997 - FASTENERS 01-200-0000-521-000 308135 15.06 05/10/2022 INV 308135 - AIR FILTER 01-080-0000-521-000 308136 15.06 05/10/2022 INV 308136 - AIR FILTER 01-370-0000-521-000 308146 15.06 05/10/2022 INV 308146 - AIR FILTER 01-080-0000-521-000 308269 9.69 05/10/2022 INV 308269 - BLADE HACK 70-500-0000-416-000 308271 31.24 05/10/2022 INV 308271 - BLADES 70-500-0000-416-000 308283 20.45 05/10/2022 INV 308283 - PAINT 70-500-0000-416-000 308283 20.45 05/10/2022 INV 308283 - PAINT 80-550-0000-420-003 308360 9.69 05/10/2022 INV 308360 - CABLE TIES 01-400-0000-420-000 308501 1.42 05/10/2022 INV 308501 - FASTENERS 24-320-0000-520-000 308549 14.74 05/10/2022 INV 308549 - EPOXY & PUTY KNIFE 01-400-0000-420-000 308602 7.95 05/10/2022 INV 30862 - MIX CONTAINER 01-400-0000-420-000 308618 42.72 05/10/2022 INV 308618 - NIPPLES & THREAD SEAL TAP 70-500-0000-420-009 308678 8.10 05/10/2022 INV 308678 - FASTENERS 01-400-0000-420-000 308690 38.76 05/10/2022 INV 308690 - MISC SUPPLIES 01-400-0000-420-000 308704 12.50 05/10/2022 INV 308704 - LAWN MIX 70-500-0000-450-501 308721 177.74 05/10/2022 INV 308721 - MISC SUPPLIES 70-500-0000-416-000 308723 12.92 05/10/2022 INV 308723 - EXTRACTOR SCREW 70-500-0000-416-000 308729 0.71 05/10/2022 INV 308729 - FASTENERS 01-400-0000-420-000 308769 21.54 05/10/2022 INV 308769 - PLIERS 01-400-0000-420-000 308790 8.24 05/10/2022 INV 308790 - O-RING & FAUCET 70-500-0000-450-501 308841 21.53 05/10/2022 INV 308841 - QUICK SEAL 01-200-0000-521-000 Total for Check 596.34
Total for 3451 596.34
AP-Manual Check Proof List (05/18/2022 - 11:19 AM)
pages 1-2
Invoice No Check Number Date Acct Number reference
Total Checks: 596.34
AP-Manual Check Proof List (05/18/2022 - 11:19 AM) Page 2 Accounts Payable
Manual Check Proof List
User: shelanee YREKA
Printed: 05/27/2022 - 11:48AM
Batch: 00028.05.2022 "THE GOLDEN CITY-
Invoice No Amount Payment Date Description Check Number Date Acct Number reference Vendor: 3447 FIRST BANKCARD (FLEET)
10157 05/10/2022
32019102 4/22 81.23 05/10/2022 OWEN EQUIPMENT - HOSE 01-350-0000-520-000 32019102 4/22 551.45 05/10/2022 LEHR - MISC PARTS 01-350-0000-520-000 32019102 4/22 6.99 05/10/2022 OREILLY - FENDER RIVET 01-350-0000-520-000 32019102 4/22 -175.58 05/10/2022 OREILLY - RETURN BALL JOINTS & SWAY I 01-350-0000-520-000 32019102 4/22 231.39 05/10/2022 YREKA MACHINE WORKS - TUBES AND FL 01-350-0000-450-000 32019102 4/22 10.23 05/10/2022 OREILLY - CABLE TIES 01-350-0000-520-000 32019102 4/22 49.14 05/10/2022 GOLDEN STATE EVS - WEATHER PROOF CC 01-350-0000-520-000 320191024/22 550.00 05/10/2022 SYNTECH - ANNUAL MAINT RENEWAL 01-350-0000-526-000 32019102 4/22 -6.24 05/10/2022 EBAY - RETURN TAILGATE LOCKS 01-350-0000-520-000 32019102 4/22 221.91 05/10/2022 SANPON - ION BATTERY 01-350-0000-522-000 32019102 4/22 1,020.29 05/10/2022 LEHR - MISC PARTS 01-350-0000-520-000 32019102 4/22 9.69 05/10/2022 OREILLY - SCRAPER BLADES 01-350-0000-520-000 32019102 4/22 14.00 05/10/2022 OREILLY - SPEAKER WIRE
32019102 4/22 497.08 05/10/2022 TJS UPHOLSTERY - FABRIC & INSTALLATIC 32019102 4/22 30.00 05/10/2022 CLEAN SLATE AUTO - EQUIPMENT CLEANI 32019102 4/22 21.53 05/10/2022 OREILLYS - LUBRICANT
32019102 4/22 227.35 05/10/2022 SUPER BRIGHT LEDS - HIDEAWAY STROBE 32019102 4/22 285.00 05/10/2022 CLEAN SLATE AUTO - EQUIPMENT CLEANI 32019102 4/22 25.84 05/10/2022 OREILLY - PRIMARY WIRE 01-350-0000-520-000 32019102 4/22 56.01 05/10/2022 OREILLY - TRUNK SUPPORT 01-350-0000-520-000 32019102 4/22 15.59 05/10/2022 WALMART - MISC PARTS 01-350-0000-520-000 32019102 4/22 108.80 05/10/2022 AMAZON - REMOTE MASTER DISCONNECI 01-350-0000-520-000 32019102 4/22 56.01 05/10/2022 OREILLY - TRUNK SUPPORT 01-350-0000-520-000 32019102 4/22 107.64 05/10/2022 OREILLY - MISC PARTS 01-350-0000-520-000 32019102 4/22 188.55 05/10/2022 OREILLY - TRANS MOUNT
32019102 4/22 1,252.51 05/10/2022 WELDONS TIRE SERVICE - TIRES, BALANC 32019102 4/22 424.35 05/10/2022 MARBLE MOUNTAIN MACHINERY - TURF 1 32019102 4/22 1,475.0005/10/2022 MIDSTATE AUTOMOTIVE EQUIPMENT - AN 32019102 4/22 34.47 05/10/2022 EBAY - EMERGENCY STROBE LIGHT BAR 32019102 4/22 6.24 05/10/2022 EBAY - TAILGATE LATCHES
AP-Manual Check Proof List (05/27/2022 - 11:48 AM) pages 1-2 Page 1 Ent
Invoice No Amount Payment Date Description Check Number Date Acet Number reference 32019102 4/22 18.6105/10/2022 EBAY - DOOR LOCK ROD CLIP 01-350-0000-520-000 Total for Check 7,395.08
Total for 3447 7,395.08
Total Checks: 7,395.08
AP-Manual Check Proof List (05/27/2022 - 11:48 AM) Page 2 Accounts Payable
Manual Check Proof List
shelanee YREKA
05/23/2022 - 2:58PM
Batch: 00023.05.2022 "THE GOLDEN CITY"
Invoice No Amount Payment Date Description Check Number Date Acct Number reference Vendor: 2911 FIRST BANKCARD (IT)
10160 05/10/2022
84760011 4/22 16.00 05/10/2022 MICROSOFT - OFFICE GI GCC 01-200-0000-525-001 84760011 4/22 605.00 05/10/2022 MICROSOFT - OFFICE G3 GCC 01-200-0000-525-001 84760011 4/22 319.89 05/10/2022 ZOOM - AUDIO CONFERENCING 01-010-0000-516-000 84760011 4/22 18.31 05/10/2022 AMAZON - TOILET BOWL CLEANER 01-020-0000-515-000 84760011 4/22 69.65 05/10/2022 AMAZON - MISC SUPPLIES 70-030-0000-515-000 84760011 4/22 51.89 05/10/2022 AMAZON - MISC SUPPLIES 80-030-0000-515-000 Total for Check 1,080.74
Total for 2911 1,080.74
Total Checks: 1,080.74
AP-Manual Check Proof List (05/23/2022 - 2:58 PM) Page 1 Accounts Payable
Manual Check Proof List
User: shelanee YREKA
Printed: 05/24/2022 - 8:22AM
Batch: 00024.05.2022 *THE GOLDEN CITY•
Invoice No Amount Payment Date Description Check Number Date Acet Number reference Vendor: 2915 FIRST BANKCARD (PLANNING)
1015805/10/2022
81971462 4/22 54.00 05/10/2022 RPS - PARKING 01-060-0000-512-000 81971462 4/22 22.00 05/10/2022 HESS BREWING - MEETING 01-060-0000-512-000 81971462 4/22 35.00 05/10/2022 UNITED - BAGGAE FEE 01-060-0000-512-000 81971462 4/22 35.00 05/10/2022 UNITED - BAGGAE FEE 01-060-0000-512-000 81971462 4/22 47.41 05/10/2022 UNION KITCHEN - MEETING 01-060-0000-512-000 81971462 4/22 28.63 05/10/2022 PETER CHUS SKYROOM - MEETING 01-060-0000-512-000 81971462 4/22 54.90 05/10/2022 CAFE 222 - MEETING 01-060-0000-512-000 81971462 4/22 55.23 05/10/2022 JOES CRAB SHACK - MEETING 81971462 4/22 162.16 05/10/2022 SM3 - TABLE CLOTH
81971462 4/22 1,767.00 05/10/2022 SISKIYOU DAILY NEWS - ADVERTISING 01-060-0000-519-000 81971462 4/22 47.00 05/10/2022 TAYLOR & FRANCIS - WILL BE REIMBURSE 01-000-0000-914-001 81971462 4/22 32.40 05/10/2022 ACHILLES COFFEE - MEETING 01-060-0000-512-000 81971462 4/22 26.40 05/10/2022 ACHILLES COFFEE - MEETING 01-060-0000-512-000 81971462 4/22 1,225.00 05/10/2022 SISKIYOU DAILY NEWS - ADVERTISNIG Total for Check 3,592.13
Total for 2915 3,592.13
Total Checks: 3,592.13
AP-Manual Check Proof List (05/24/2022 - 8:22 AM) Page 1 Ent
Accounts Payable
Manual Check Proof List
User: shelanee YREKA
Printed: 05/24/2022 - 11:26AM
Batch: 00025.05.2022 "THE GOLDEN CITY"
Invoice No Amount Payment Date Description Check Number Date Acct Number reference Vendor: 3456 FIRST BANKCARD (YPD-AC)
10156 05/10/2022
81755440 4/22 172.36 05/10/2022 TRACTOR SUPPLY - DOG FOOD 01-230-0000-416-000 81755440 4/22 18.85 05/10/2022 TRACTOR SUPPLY - CAT LITTER 01-230-0000-416-000 Total for Check 191.21
Total for 3456 191.21
Total Checks: 191.21
AP-Manual Check Proof List (05/24/2022 - 11:26 AM) Page 1 Accounts Payable
Manual Check Proof List
shelanee YREKA
User:

Printed: 05124/2022 - 2:28PM
Batch: 00026.05.2022 "THE GOLDEN CITY•
Invoice No Amount Payment Date Description Check Number Date Acct Number reference Vendor: 3455 FIRST BANKCARD (YPD-ADMIN)
1015405/10/2022
43410773 4/22 60.64. 05/10/2022 QUILL - TAPE & STICKY NOTES 01-200-0000-515-000 43410773 4/22 40.03 05/10/2022 QUILL - PAPER TOWELS 01-200-0000-515-000 43410773 4/22 68.77 05/10/2022 QUILL - ENVELOPES 01-200-0000-515-000 43410773 4/22 47.40 05/10/2022 AMAZON - MONITOR PRIVACY SCREEN 01-200-0000-515-000 43410773 4/22 83.42 05/10/2022 AMAZON - MISC SUPPLIES 01-200-0000-515-000 43410773 4/22 335.97 05/10/2022 DASH MEDICAL - GLOVES 01-200-0000-416-000 43410773 4/22 134.66 05/10/2022 QUILL - HARD DRIVE & FLASH DRIVES 01-200-0000-515-000 43410773 4/22 62.47 05/10/2022 QUILL - ENVELOPES & BATTERIES 01-200-0000-515-000 434107734/22 42.62 05/10/2022 QUILL - DUSTERS 01-200-0000-515-000 43410773 4/22 455.73 05/10/2022 QUILL - TONER, TOILET PAPER & BINDERS 01-200-0000-515-000 43410773 4/22 135.0005/10/2022 PAPA MURPHYS - WILL BE REIMBURSED 01-000-0000-914-001 43410773 4122 90.00 05/10/2022 GOLDEN RUSH ESPRESSO - WILL BE REIMI 01-000-0000-914-001 43410773 4/22 141.00 05/10/2022 CODE 4 PSEA INC - SAFEGUN INDICATORS 01-200-0000-516-000 43410773 4/22 83.50 05/10/2022 QUILL - EXTERNAL HARD DRIVE 01-200-0000-515-000 43410773 4/22 56.49 05/10/2022 GANNETT - SUBSCRIPTION 01-200-0000-511-000 Total for Check 1,837.70
Total for 3455 1,837.70
Total Checks: 1,837.70
AP-Manual Check Proof List (05/24/2022 - 2:28 PM) Page 1 Accounts Payable
Manual Check Proof List
User: shelanee YREKA
Printed: 05/24/2022 - 3:02PM
Batch: 00027.05.2022 THE GOLDEN CITE
Invoice No Amount Payment Date Description Check Number Date Acct Number reference Vendor: 3446 FIRST BANKCARD (YPD)
10159 05/10/2022
31220457 4/22 196.10 05/10/2022 NORTHLAND - INTERNET 01-200-0000-517-000 31220457 4/22 100.00 05/10/2022 JEFFERSON PEST - QUARTERLY PEST CONT 01-200-0000-521-000 Total for Check 296.10
Total for 3446 296.10
Total Checks: 296.10
AP-Manual Check Proof List (05/24/2022 - 3:02 PM) Page 1 Accounts Payable
Computer Check Proof List by Vendor
YREKA
User: shelanee
Printed: 05/10/2022 - 2:32PM "THE GOLDEN CITY*
Batch: 00006.05.2022
Invoice No Description Amount Payment Date Acet Number Reference Vendor: 2893 SNL GROUP Check Sequence: 1 ACH Enabled: False 04/29/22 MAINST SEWER INTERCEPTOR IMP 909,691.62 05/11/2022 81-550-3324-625-008 05/06/22 E LENNOX ST H20 MAIN & WTP FILTER IN 94,447.74 05/11/2022 71-500-6040-625-002 Check Total: 1,004,139.36
Total for Check Run: 1,004,139.36
Total of Number of Checks:

AP-Computer Check Proof List by Vendor (05/10/2022 - 2:32 PM) Page.

Accounts Payable
Computer Check Proof List by Vendor
YREKA
User: shelanee
Printed: 05/13/2022 - 7:44AM -THE GOLDEN CITY"
Batch: 00008.05.2022
Invoice No Description Amount Payment Date Acct Number Reference Vendor: 2916 ALLEN GILL CONSTRUCTION INC Check Sequence: 1 ACH Enabled: False 05/11/22 MAIN ST WATER SYSTEM IMPROVEMENT: 635,132.88 05/13/2022 71-500-3323-625-000 Check Total: 635,132.88
Total for Check Run: 635,132.88
Total of Number of Checks:

AP-Computer Check Proof List by Vendor (05/13/2022 - 7:44 AM) Accounts Payable
Manual Check Proof List
User: shelanee YREKA
Printed: 05/16/2022 - 10:34AM
Batch: 00011.05.2022 *THE GOLDEN CITY
Invoice No Amount Payment Date Description Check Number Date Acct Number reference Vendor: 2926 ESO SOLUTIONS, INC.
10169 05/13/2022
76921 2,490.00 05/13/2022 FIRE REPORTING SOFTWARE 01-210-0000-525-000 Total for Check 2,490.00
Total for 2926 2,490.00
Total Checks: 2,490.00
AP-Manual Check Proof List (05/16/2022 - 10:34 AM)| Page 1 Accounts Payable
Manual Check Proof List
User: shelanee YREKA
Printed: 05/23/2022 - 8:13AM
Batch: 00019.05.2022 *THE GOLDEN CITY•
Invoice No Amount Payment Date Description Check Number Date Acct Number reference Vendor: 1029 BENEFIT & RISK MANAGEMENT
10170 05/17/2022
05/17/22 1,132.80 05/17/2022 SELF-INSURED DENTAL - 05/17/22 90-110-0000-340-104 Total for Check 1,132.80
Total for 1029 1,132.80
Total Checks: 1,132.80
AP-Manual Check Proof List (05/23/2022 - 8:13 AM) Page 1 Accounts Payable
Computer Check Proof List by Vendor
YREKA
User: melissa
Printed: 05/19/2022 - 3:32PM "THE GOLDEN CITY"
Batch: 00011.05.2022
Invoice No Description Amount Payment Date Acet Number Reference Vendor: 2827 WYATT MANCHESTER Check Sequence: 1 ACH Enabled: False 051922 SHASTA INCIDENT JULY 2021 ADVANCE 110.00 05/19/2022 90-000-0000-952-000 Check Total: 110.00
Vendor: 2011 TIMOTHY SHAW Check Sequence: 2 ACH Enabled: False 051922 SHASTA INCIDENT JULY 2021 ADVANCE 110.00 05/19/2022 90-000-0000-952-000 Check Total: 110.00
Vendor: 2115 MITCH SHINAR Check Sequence: 3 ACH Enabled: False 051922 SHASTA INCIDENT JULY 2021 ADVANCE 110.00 05/19/2022 90-000-0000-952-000 Check Total: 110.00
Vendor: 2248 JOAN SMITH FREEMAN Check Sequence: 4 ACH Enabled: False 05/19/22 MILEAGE REIMBURSEMENT SACRAMENT 150.35 05/19/2022 01-010-0000-512-000 051922 PARKING SACRAMENTO, CA S/12/22-5/14/2 50.00 05/19/2022 01-010-0000-512-000 Check Total: 200.35
Total for Check Run: 530.35
Total of Number of Checks:

AP-Computer Check Proof List by Vendor (05/19/2022 - 3:32 PM) Page 1 Accounts Payable
Computer Check Proof List by Vendor
YREKA
User: shelanee
Printed: 05/19/2022 - 8:07AM " THE SOLDEN CITY•
Batch: 00010.05.2022
Invoice No Description Amount Payment Date Acet Number Reference Vendor: 1011 AMERICAN LINEN Check Sequence: 1 ACH Enabled: False LMED2058495 INV LMED2058495 122.24 05/20/2022 01-200-0000-526-000 Check Total: 122.24
Vendor: 3007 AMERIGAS Check Sequence: 2 ACH Enabled: False 805365733 INV 305365733 - PROPANE 600.73 05/20/2022 70-510-0000-518-002 Check Total: 600.73
Vendor: 4301 AT&T CALNET Check Sequence: 3 ACH Enabled: False 18160103 INV 18160103 862.24 05/20/2022 01-200-0000-517-000 APRIL 2022 BAN 9391026737 17.44 05/20/2022 24-320-0000-517-000 APRIL 2022 BAN 9391026737 39.78 05/20/2022 01-350-0000-517-000 APRIL 2022 BAN 9391026737 147.23 05/20/2022 70-510-0000-517-000 APRIL 2022 BAN 9391026737 106.13 05/20/2022 01-030-0000-517-000 APRIL 2022 BAN 9391026737 80.28 05/20/2022 01-300-0000-517-000 APRIL 2022 BAN 9391026737 17.44 05/20/2022 70-520-0000-517-000 APRIL 2022 BAN 9391026737 210.14 05/20/2022 01-020-0000-517-000 APRIL 2022 BAN 9391026737 52.99 05/20/2022 01-370-0000-517-000 APRIL 2022 BAN 9391026737 48.43 05/20/2022 01-470-0000-517-000 APRIL 2022 BAN 9391026737 26.59 05/20/2022 01-480-0000-517-000 APRIL 2022 BAN 9391026737 18.57 05/20/2022 01-060-0000-517-000 APRIL 2022 BAN 9391026737 112.15 05/20/2022 01-210-0000-517-000 APRIL 2022 BAN 9391026737 18.68 05/20/2022 01-220-0000-517-000 APRIL 2022 BAN 9391026737 39.85 05/20/2022 80-560-0000-517-000 APRIL 2022 BAN 9391026737 34.78 05/20/2022 01-070-0000-517-000 APRIL 2022 BAN 9391026737 19.14 05/20/2022 01-130-0000-517-000 APRIL 2022 BAN 9391026737 17.15 05/20/2022 01-080-0000-517-000 Check Total: 1,869.01
Vendor: 2766 BADGER METER Check Sequence: 4 ACH Enabled: False 80083323 INV 80083323 - MBL HOSTING SERVICE 1,461.60 05/20/2022 70-030-0000-525-000 AP-Computer Check Proof List by Vendor (05/19/2022 - 8:07 AM) 1-8 Page 1 pages
EmA
Invoice No Description Amount Payment Date Acet Number Reference Check Total: 1,461.60
Vendor: 1023 BAXTER AUTO PARTS Check Sequence: 5 ACH Enabled: False 3011217 4/22 ACCT 3011217 4/22 23.69 05/20/2022 20-310-0000-416-001 3011217 4/22 ACCT 30112174/22 5.33 05/20/2022 20-310-0000-416-001 Check Total: 29.02
Vendor: 1050 CAL-ORE COMMUNICATIONS INC Check Sequence: 6 ACH Enabled: False MAY 2022 ACCT 324000973 265.62 05/20/2022 70-510-0000-517-005 Check Total: 265.62
Vendor: 2377 CAMPORA INC Check Sequence: 7 ACH Enabled: False 05/09/22 FUEL DELIVERY 05/09/22 313.33 05/20/2022 01-210-0000-518-002 05/09/22 FUEL DELIVERY 05/09/22 1,004.44 05/20/2022 01-200-0000-518-002 Check Total: 1,317.77
Vendor: 2690 CIVICPLUS INC Check Sequence: 8 ACH Enabled: False 226900 INV 226900 - MUNICODE PAGES 1,572.50 05/20/2022 01-020-0000-525-000 Check Total: 1,572.50
Vendor: 1310 CRAFCO INC Check Sequence: 9 ACH Enabled: False 9402685259 INV 9402685259 - POLYFLEX 22500LBS 17,235.75 05/20/2022 20-310-2025-420-503 Check Total: 17,235.75
Vendor: 10101 DEPT OF JUSTICE Check Sequence: 10 ACH Enabled: False 578947 INV 578947 - FINGERPRINTING 15.00 05/20/2022 01-480-0000-510-000 578947 INV 578947 - FINGERPRINTING 60.00 05/20/2022 01-400-0000-510-000 Check Total: 75.00
Vendor: 20056 DEPT OF TRANSPORTATION Check Sequence: 11 ACH Enabled: False SL220913 INV SL220913 1-3/22 788.31 05/20/2022 24-320-0000-518-001 Check Total: 788.31
Vendor: 1116 DRY CREEK LANDFILL INC Check Sequence: 12 ACH Enabled: False 3129446 INV 3129446 - SLUDGE DISPOSAL 828.04 05/20/2022 80-560-0000-420-006 Check Total: 828.04
AP-Computer Check Proof List by Vendor (05/19/2022 - 8:07 AM) Page 2 ENt
Invoice No Description Amount Payment Date Acet Number Reference Vendor: 2512 ECORP CONSULTING INC Check Sequence: 13 ACH Enabled: False 93977 INV 93977 527.50 05/20/2022 20-390-0000-525-000
95252 INV 95252 - PLANNIG SERVICES 1,510.00 05/20/2022 60-060-6515-526-000 95252 INV 95252 - PLANNIG SERVICES 360.00 05/20/2022 60-060-6516-525-000 95252 INV 95252 - PLANNIG SERVICES 62.50 05/20/2022 01-060-0000-526-000 95482 INV 95482 - PLANNIG SERVICES 6,725.00 05/20/2022 60-060-6515-526-000 95482 INV 95482 - PLANNIG SERVICES 377.50 05/20/2022 60-060-6516-525-000 95482 INV 95482 - PLANNIG SERVICES 455.00 05/20/2022 01-060-0000-526-000 95934 INV 95934 - PLANNIG SERVICES 4,100.00 05/20/2022 60-060-6515-526-000 95934 INV 95934 - PLANNIG SERVICES 252.50 05/20/2022 60-060-6516-525-000 95934 INV 95934 - PLANNIG SERVICES 437.50 05/20/2022 60-060-6515-526-000 96302R INV 96302R - PLANNIG SERVICES 250.00 05/20/2022 60-060-6515-526-000 96302R INV 96302R - PLANNIG SERVICES 760.00 05/20/2022 60-060-6516-525-000 96302R INV 96302R - PLANNIG SERVICES 960.00 05/20/2022 01-060-0000-526-000 Check Total: 16,777.50
Vendor: 2852 FERGUSON ENTERPRISES #3007 Check Sequence: 14 ACH Enabled: False 1095798 INV 1095798 - FASTITE PIPES 3,012.00 05/20/2022 70-500-0000-420-005 Check Total: 3,012.00
GEOCON CONSULTANTS INC Check Sequence: 15 ACH Enabled: False Vendor: 1234
221120422 INV 221120422 - CARNEGIE LIBRARY PH II 5,352.50 05/20/2022 60-610-3520-525-000 221130343 INV 221130343 - CARNEGIE LIBRARY PHI 1,777.50 05/20/2022 60-610-3520-525-000 222020751 INV 222020751 - SHELL GAS STATION PH II 6,500.00 05/20/2022 60-610-3520-525-000 222020752 INV 222020752 - CARNEGIE LIBRARY PH II 13,531.06 05/20/2022 60-610-3520-525-000 222030350 INV 222030350 - CARNEGIE LIBRARY PH I 7,996.05 05/20/2022 60-610-3520-525-000 Check Total: 35,157.11
Vendor: 1137 GERARD PELLETIER TRANSFER (PW) Check Sequence: 16 ACH Enabled: False 26331 INV 26331 ACCT 165 15.33 05/20/2022 01-400-0000-518-004 26376 INV 26376 ACCT 165 12.40 05/20/2022 01-400-0000-518-004 26725 INV 26725 ACCT 165 16.06 05/20/2022 01-400-0000-518-004 26896 INV 26896 ACCT 165 50.40 05/20/2022 01-400-0000-518-004 26903 INV 26903 ACCT 165 68.62 05/20/2022 01-370-0000-518-004 27477 INV 27477 ACCT 165 9.49 05/20/2022 01-400-0000-518-004 27841 INV 27841 ACCT 165 12.41 05/20/2022 01-400-0000-518-004 27846 INV 27846 ACCT 165 21.00 05/20/2022 01-400-0000-518-004 27960 INV 27960 ACCT 165 178.85 05/20/2022 01-400-0000-518-004 28200 INV 28200 ACCT 165 27.74 05/20/2022 01-400-0000-518-004 28297 INV 28297 ACCT 165 16.06 05/20/2022 01-400-0000-518-004 AP-Computer Check Proof List by Vendor (05/19/2022 - 8:07 AM) Page 3 Invoice No Description Amount Payment Date Acct Number Reference 28299 INV 28299 ACCT 165 33.60 05/20/2022 01-400-0000-518-004 28304 INV 28304 ACCT 165 43.07 05/20/2022 01-400-0000-518-004 28308 INV 28308 ACCT 165 127.75 05/20/2022 01-400-0000-518-004 28315 INV 28315 ACCT 165 35.04 05/20/2022 01-400-0000-518-004 28317 INV 28317 ACCT 165 8.00 05/20/2022 01-400-0000-518-004 28508 INV 28508 ACCT 165 219.00 05/20/2022 01-370-0000-518-004 28659 INV 28659 ACCT 165 32.00 05/20/2022 01-400-0000-518-004 28868 INV 28868 ACCT 165 18.25 05/20/2022 01-400-0000-518-004 29262 INV 29262 ACCT 165 15.00 05/20/2022 01-400-0000-518-004 29634 INV 29634 ACCT 165 259.15 05/20/2022 01-370-0000-518-004 29935 INV 29935 ACCT 165 10.22 05/20/2022 01-400-0000-518-004 Check Total: 1,229.44
Vendor: 2927 GHD INC Check Sequence: 17 ACH Enabled: False 380-0012605 INV 380-0012605 - S OREGON REHABILIATI 23,160.83 05/20/2022 60-310-6037-525-000 Check Total: 23,160.83
Vendor: 2778 TIMOTHY GRIFFITH Check Sequence: 18 ACH Enabled: False 05/10/22 INV 05/10/22 - 318 HERZOG BLVD 2,881.38 05/20/2022 05-130-0000-560-000 Check Total: 2,881.38
Vendor: 2142 DOHN HENION Check Sequence: 19 ACH Enabled: False 05/20/22 MAY 2022 (2) 1,640.00 05/20/2022 01-040-0000-525-001 Check Total: 1,640.00
Vendor: 2667 KRM SERVICES Check Sequence: 20 ACH Enabled: False 3951 INV 3951 85.00 05/20/2022 01-350-0000-510-000
3951 INV 3951 45.00 05/20/2022 70-500-0000-510-000
3951 INV 3951 40.00 05/20/2022 01-400-0000-510-000
Check Total: 170.00
Vendor: 1406 KUBWATER RESOURCES Check Sequence: 21 ACH Enabled: False 11059 INV 11059 - ZETAG 3,708.47 05/20/2022 80-560-0000-416-004 Check Total: 3,708.47
Vendor: 2804 EMMETT LOVELACE Check Sequence: 22 ACH Enabled: False 34941 INV 34941 - TOILET RENTALS 466.82 05/20/2022 01-400-0000-416-000 AP-Computer Check Proof List by Vendor (05/19/2022 - 8:07 AM) Page 4.

Ent
Invoice No Description Amount Payment Date Acet Number Reference Check Total: 466.82
Vendor: 2794 ABIGAIL MCLAIN-SMITH Check Sequence: 23 ACH Enabled: False 04/28/22 SART EXAM CASE #22Y-00675 750.00 05/20/2022 01-200-0000-525-000 05/07/22 SART EXAM CASE #22Y-00731 750.00 05/20/2022 01-200-0000-525-000 Check Total: 1,500.00
Vendor: 13Y6403 MEEK'S (PUBLIC WORKS) Check Sequence: 24 ACH Enabled: False 1082016 INV 1082016 - LUMBER 23.88 05/20/2022 01-400-0000-416-000 1082268 INV 1082268 - MISC SUPPLIES 4.07 05/20/2022 01-200-0000-521-000 1082491 INV 1082491 - DOBIE BLOCK & TIE WIRE 17.24 05/20/2022 70-500-0000-416-000 1082858 INV 1082858 - CEMENT 77.90 05/20/2022 70-500-0000-416-000 1083088 INV 1083088 - MISC SUPPLIES 12.27 05/20/2022 01-200-0000-521-000 1083185 INV 1083185 - MISC SUPPLIES 136.29 05/20/2022 70-500-0000-450-501 1083188 INV 1083188 - COATING 26.60 05/20/2022 01-400-0000-416-000 1083574 INV 1083574 - MISC SUPPLIES 21.25 05/20/2022 01-350-0000-521-000 1083674 INV 1083674 - MISC SUPPLIES 38.45 05/20/2022 01-350-0000-521-000 Check Total: 357.95
Vendor: 2905 MEYERS POLICE K9 TRAINING LIC Check Sequence: 25 ACH Enabled: False 1560 INV 1560 - APRIL 2022 TRAINING 350.00 05/20/2022 01-201-0000-513-000 Check Total: 350.00
Vendor: 16030 PACIFIC POWER Check Sequence: 26 ACH Enabled: False APRIL 2022 62665681-0019 62.00 05/20/2022 01-200-0000-518-001 APRIL 2022 62665681-0027 0.00 05/20/2022 01-400-0000-518-001 APRIL 2022 62665681-0035 13,574.51 05/20/2022 70-510-0000-518-001 APRIL 2022 62665681-0043 0.00 05/20/2022 01-090-0000-518-001 APRIL 2022 62665681-0050 475.96 05/20/2022 01-370-0000-518-001 APRIL 2022 62665681-0068 222.75 05/20/2022 70-510-0000-518-001 APRIL 2022 62665681-0076 1,555.59 05/20/2022 20-312-0000-418-001 APRIL 2022 62665681-0100 0.00 05/20/2022 70-510-0000-518-001 APRIL 2022 62665681-0118 357.36 05/20/2022 01-210-0000-518-001 APRIL 2022 62665681-0142 10.60 05/20/2022 01-400-0000-518-001 APRIL 2022 62665681-0217 0.00 05/20/2022 01-230-0000-518-001 APRIL 2022 62665681-0233 600.72 05/20/2022 01-350-0000-518-001 APRIL 2022 62665681-0258 12,881.93 05/20/2022 80-560-0000-518-001 APRIL 2022 62665681-0324 365.34 05/20/2022 01-470-0000-518-001 APRIL 2022 62665681-0332 538.73 05/20/2022 01-480-0000-518-001 APRIL 2022 62665681-0340 0.00 05/20/2022 80-560-0000-518-001 AP-Computer Check Proof List by Vendor (05/19/2022 - 8:07 AM) Page 5 Invoice No Description Amount Payment Date Acct Number Reference APRIL 2022 62665681-0415 719.27 05/20/2022 01-020-0000-518-001 APRIL 2022 62665681-0506 0.00 05/20/2022 80-550-0000-518-001 APRIL 2022 62665681-0514 0.00 05/20/2022 20-312-0000-418-001 APRIL 2022 62665681-0654 225.09 05/20/2022 01-400-0000-518-001 APRIL 2022 62665681-0514 0.00 05/20/2022 01-420-0000-518-001 APRIL 2022 62665681-0274 0.00 05/20/2022 01-200-0000-518-001 APRIL 2022 62665681-0688 0.00 05/20/2022 01-400-0000-518-001 APRIL 2022 62665681-0696 1,254.19 05/20/2022 01-200-0000-518-001 Check Total: 32,844.04
Vendor: 2909 PLANWEST PARTNERS INC Check Sequence: 27 ACH Enabled: False 22-274-04 INV 22-274-04 - SERVICES THRU 04/30/22 4,480.75 05/20/2022 60-060-6515-526-000 Check Total: 4,480.75
Vendor: 2216 RAY MORGAN COMPANY Check Sequence: 28 ACH Enabled: False 3711522 INV 3711522 188.72 05/20/2022 01-200-0000-515-000 APRIL 2022 001 17.98 05/20/2022 01-020-0000-515-000
APRIL 2022 519 14.06 05/20/2022 01-030-0000-515-000
APRIL 2022 911 0.00 05/20/2022 01-210-0000-515-000
APRIL 2022 015 18.60 05/20/2022 01-070-0000-515-000
APRIL 2022 777 40.54 05/20/2022 70-030-0000-515-000
APRIL 2022 123 5.09 05/20/2022 01-060-0000-515-000
APRIL 2022 061 0.00 05/20/2022 01-370-0000-515-000
APRIL 2022 545 30.84 05/20/2022 01-030-0000-515-000
APRIL 2022 030 0.00 05/20/2022 01-300-0000-515-000
APRIL 2022 0.00 05/20/2022 01-220-0000-515-000
APRIL 2022 777 40.54 05/20/2022 80-030-0000-515-000
APRIL 2022 ETC 7.63 05/20/2022 01-020-0000-515-000
APRIL 2022 550 0.00 05/20/2022 01-020-0000-515-000
APRIL 2022 321 35.48 05/20/2022 01-010-0000-515-000
Check Total: 399.48
Vendor: 1283 SC ECONOMIC DEVELOPMENT COUNCIL Check Sequence: 29 ACH Enabled: False 16 INV 16 - EPA BROWNFIELDS 2,065.00 05/20/2022 60-610-3520-525-000 INV 3 - CARNEGIE REHABILITATION PROJ 2,115.69 05/20/2022 60-630-3522-525-000 INV 3 - YREKA EDA GRANT 4,883.33 05/20/2022 60-630-3521-525-000 Check Total: 9,064.02
Vendor: 1681 SC SART Check Sequence: 30 ACH Enabled: False 21/22 INV 21/22 - ANNUAL DUES 500.00 05/20/2022 01-200-0000-511-000 AP-Computer Check Proof List by Vendor (05/19/2022 - 8:07 AM) Page 6 SNAX
Invoice No Description Amount Payment Date Acct Number Reference Check Total: 500.00
Vendor: 1303 SHASTA FOREST PRODUCTS Check Sequence: 31 ACH Enabled: False 110897-IN INV 110897-IN - MISC SUPPLIES 24.58 05/20/2022 01-400-0000-416-000 Check Total: 24.58
Vendor: 1304 SHASTA VALLEY CHAINSAW Check Sequence: 32 ACH Enabled: False 33578 INV 33578 - GAS CAN 19.93 05/20/2022 01-400-0000-416-000 33735 INV 33735 - WEED EATER STRINGS 33.39 05/20/2022 20-310-0000-420-001 33735 INV 33735 - WEED EATER STRINGS 33.39 05/20/2022 01-400-0000-416-000 33754 INV 33754 - HELMET SYSTEM HYGIENE KI 33.38 05/20/2022 01-400-0000-416-000 Check Total: 120.09
Vendor: 25035 MICHAEL SIMAS Check Sequence: 33 ACH Enabled: False 48682 INV 48682 - PROPERTY RECEIPT FORM 500.12 05/20/2022 01-200-0000-515-000 Check Total: 500.12
Vendor: 1569 SIRCHIE Check Sequence: 34 ACH Enabled: False 541246-IN INV 541246-IN - EVIDENCE BAGS 86.91 05/20/2022 01-200-0000-416-000 Check Total: 86.91
Vendor: 19102 SISKIYOU DISTRIBUTING Check Sequence: 35 ACH Enabled: False 415781A INV 415781A - CLEANER, TOILET PAPER & 354.53 05/20/2022 01-400-0000-416-002 Check Total: 354.53
Vendor: 1314 SISKIYOU OPPORTUNITY CENTER Check Sequence: 36 ACH Enabled: False 17366 INV 17366 - MAILING WEED ABATEMENT I 1,653.07 05/20/2022 01-130-0000-515-001 17366 INV 17366 - MAILING WEED ABATEMENT 1 654.99 05/20/2022 01-130-0000-526-000 17368 INV 17368 - MAILING UTILITY BILLS 4/22 363.83 05/20/2022 80-030-0000-526-000 17368 INY 17368 - MAILING UTILITY BILLS 4/22 363.82 05/20/2022 70-030-0000-526-000 17384 INV 17384 - SHREDDING 8.59 05/20/2022 70-030-0000-526-000 Check Total: 3,044.30
Vendor: 1527 SISKIYOU TECHNOLOGY CONSULTANTS Check Sequence: 37 ACH Enabled: False FPA-99832 INV FPA-99832 - MAY 2022 8,057.00 05/20/2022 01-050-0000-525-000 Check Total: 8,057.00
AP-Computer Check Proof List by Vendor (05/19/2022 - 8:07 AM) Page 7 EmA
Invoice No Description Amount Payment Date Acct Number Reference Vendor: 1330 STATE WATER RESOURCES CONTROL BOA Check Sequence: 38 ACH Enabled: False 05/19/22 DI TESTING - BIGLER 50.00 05/20/2022 70-500-0000-513-001 Check Total: 50.00
Vendor: 1770 YREKA MACHINE WORKS INC Check Sequence: 39 ACH Enabled: False 16372 INV 16372 - PIPE 2,693.75 05/20/2022 24-320-0000-450-001 Check Total: 2,693.75
Total for Check Run: 178,796.66
Total of Number of Checks: 39
AP-Computer Check Proof List by Vendor (05/19/2022 - 8:07 AM) Accounts Payable
Computer Check Proof List by Vendor
YREKA
User: melissa
Printed: 05/24/2022 - 9:32AM "THE GOLDEN CITY"
Batch: 00012.05.2022
Invoice No Description Amount Payment Date Acet Number Reference Vendor: 2930 ACTION CONSTRUCTION CENTRAL, INC Check Sequence: 1 ACH Enabled: False 051822 CLAIM PAYMENT - CORNERSTONE PROPE 148.50 05/24/2022 70-510-0000-530-005 Check Total: 148.50
Total for Check Run: 148.50
Total of Number of Checks:

AP-Computer Check Proof List by Vendor (05/24/2022 - 9:32 AM) Accounts Payable
Computer Check Proof List by Vendor
YREKA
User: melissa
Printed: 05/25/2022 - 9:31AM "THE GOLDEN CITY*
Batch: 00013.05.2022
Invoice No Description Amount Payment Date Acct Number Reference Vendor: 1320 DONALD SOLUS Check Sequence: 1 ACH Enabled: False 052522 DUV EXAMS - SHINAR, WATKINS, HOY, B. 125.00 05/25/2022 70-500-0000-510-000 052522 DMV EXAMS - SHINAR, WATKINS, HOY, B. 100.00 0512512022 80-560-0000-510-000 052522 DMV EXAMS - SHINAR, WATKINS, HOY, B. 48.00 05/25/2022 80-550-0000-510-000 052522 9.00 05/25/2022 01-400-0000-510-000
052522 DMV EXAMS - SHINAR, WATKINS, HOY, B. 4.00 05/25/2022 24-320-0000-510-000 052522 65.00 05/25/2022 20-310-0000-510-000
052522 DMV EXAMS - SHINAR, WATKINS, HOY, B. 35.00 05/25/2022 20-311-0000-510-000 052522 2.00 05/25/2022 20-312-0000-510-000
052522 DMV EXAMS - SHINAR, WATKINS, HOY, B. 4.00 05/25/2022 20-390-0000-510-000 052522 DMV EXAMS - SHINAR, WATKINS, HOY, B.J 1.00 05/25/2022 01-080-0000-510-000 052522 DMV EXAMS - SHINAR, WATKINS, HOY, B. 2.00 05/25/2022 01-200-0000-510-000 052522 DMV EXAMS - SHINAR, WATKINS, HOY, B. 1.00 05/25/2022 01-210-0000-510-000 052522 DMV EXAMS - SHINAR, WATKINS, HOY, B. 4.00 05/25/2022 01-090-0000-510-000 Check Total: 400.00
Total for Check Run: 400.00
Total of Number of Checks: -
AP-Computer Check Proof List by Vendor (05/25/2022 - 9:31 AM) Page 1 Accounts Payable
Computer Check Proof List by Vendor
YREKA
User: melissa
Printed: 05/25/2022 - 2:17PM "THE GOLDEN CITY"
Batch: 00014.05.2022
Invoice No Description Amount Payment Date Acct Number Reference Vendor: 1310 CRAFCO INC Check Sequence: 1 ACH Enabled: False BBBQ50731 INV BBBQ50731 77,275.24 05/26/2022 20-310-0000-650-000 Check Total: 77,275.24
Total for Check Run: 77,275.24
Total of Number of Checks:

AP-Computer Check Proof List by Vendor (05/25/2022 - 2:17 PM) Page 1 Accounts Payable
Manual Check Proof List
User: shelanee YREKA
Printed: 05/27/2022 - 8:58AM
Batch: 00029.05.2022 "THE GOLDEN CITY
Invoice No Amount Payment Date Description Check Number Date Acct Number reference Vendor: 2929 MEDFORD MOBILE STORAGE
10172 05/27/2022
29523 211.97 05/27/2022 INV 29523 - STORAGE CONTAINERS 01-090-0000-561-006 29523 5,225.53 05/27/2022 INV 29523 - STORAGE CONTAINERS 04-610-1018-561-000 29523 5,000.00 05/27/2022 INV 29523 - STORAGE CONTAINERS 70-500-0000-450-000 29523 437.50 05/27/2022 INV 29523 - STORAGE CONTAINERS 70-500-0000-420-005 Total for Check 10,875.00
Total for 2929 10,875.00
Total Checks: 10,875.00
AP-Manual Check Proof List (05/27/2022 - 8:58 AM)

MINUTES OF THE SPECIAL MEETING OF THE CITY COUNCIL OF THE CITY OF YREKA HELD IN SAID CITY ON MAY 17, 2022

CALIFORHIA
On the 17th Day of May 2022 at 6:00PM, the City Council of the City of Yreka met and upon roll call, the following were present: Deborah Baird, Joan Smith Freeman, Duane Kegg, Corey Middleton, and Paul McCoy.

3. CLOSED SESSION:

The City Council will recess to Closed Session to discuss the following items). At the conclusion of the Closed Session, Open Session will reconvene and reportable action, if any, will be announced:
a. Conference with Legal Counsel - Anticipated Litigation (§ 54956.9) Property: 1022 Bluebird, Yreka CA 96097
APN: 062-122-480-000
Owner: Marjorie Ann Hoffman
Initiation of litigation: Initiate Action for Abating Nuisance ACTION: Motion to file a petition to appoint a receiver.

MOTIONED: Councilmember Baird
SECONDED: Councilmember Smith Freeman
AYES: Councilmembers Baird, Kegg, Middleton, Smith Freeman NAYS: None
ABSTAIN: None
ABSENT: McCoy

6. PUBLIC COMMENT:

Public comment was heard from Lorenzo Love and Dawn Marie Autrey regarding proposed sales tax ballot and ballot measure language.

8. CONSENT AGENDA:

All matters listed under the consent agenda are considered routine and non-controversial and will be enacted by one motion unless any member of the Council wishes to remove an item for discussion, a. Approval/ratification of payments issued from April 20, 2022, through May 08, 2022. b. Approval of Minutes of the regular meeting held May 3, 2022. c. Cash and Fiscal Reports:
i. Cash Balances Report - March 2022
ii. Investment Report - March 31, 2022
iii. Budget of Revenue and Expenditures with Year-to-Date Actuals through March 31, 2022
iv. Fiscal Performance Report as of March 31, 2022

d. Approve the Transportation Claims for the Local Transportation Fund for Fiscal Years 2020/21 and 2021/22 and Authorize the Mayor to Sign the Claims on Behalf of the City. e. Continuation of Urgency Ordinance #864: Fireworks
f. Continuation of Urgency Resolution #2021-51: Remote Public Meetings g. Waive Full Text Reading of All Ordinances on the Agenda. Ordinances shall be introduced and adopted by title only.

ACTION: Motion to approve Consent Agenda Items S.a. through S.g. as presented.

MOTIONED: Councilmember Baird
SECONDED: Councilmember Middleton
AYES: Councilmembers Baird, Smith Freeman, Kegg, Middleton NAYS: None
ABSTAIN: None
ABSENT: McCoy

9. PUBLIC HEARINGS:

Planning Director
a. Zoning Ordinance Amendment: Chapter 16.44 "Conditional Use Permit" City Staff will present proposed amendments to Chapter 16.44 "Conditional Use Permits" of he Yreka Municipal Code to update and clarity findings for award of conditional use permi update revocation process, and clarify appeals process for conditional use permit appeal hearings. The proposed action has been determined to meet the guidelines for "General Rule" exemption pursuant Section 15061 of the California Environmental Quality Act (CEQA) guidelines.

Recommended City Council Action: Motion to accept the first reading of Ordinance 867 and move to a second reading.

Public comment was heard from Jerry Stacher.

MOTIONED: Councilmember Kegg
SECONDED: Councilmember Middleton
AYES: Councilmembers Baird, Smith Freeman, Kegg, Middleton NAYS: None
ABSTAIN: None
ABSENT: McCoy
b. Zoning Ordinance Creation and Amendment: Chapters 16.12, 16.46, 16.59 "Nonconforming Lots, Uses, and Structures"
City Staff will present a proposal to strike Sections 16.12.680, 16.46.120, and 16.46.130 and create Chapter 16.59 "Nonconforming Lots, Uses, and Structures" to create regulations to provide direction and guidance for the recognition of legally, existing nonconforming uses, lots

and structure in Yreka. The proposed action has been determined to meet the guidelines for "General Rule" exemption pursuant Section 15061 of the California Environmental Quality Act (CEQA) guidelines.

Recommended City Council Action: Motion to accept the first reading of Ordinance 868 and move to a second reading.

Public comment was heard from Lorenzo Love.

MOTIONED: Councilmember Smith Freeman
SECONDED: Councilmember McCoy
AYES: Councilmembers Kegg, Smith Freeman, McCoy, Middleton NAYS: None
ABSTAIN: None
ABSENT: McCoy
c. Zoning Ordinance Creation: Chapter 16.57 "Rezoning"
City Staff will present a proposal to create Chapter 16.57 "Rezoning" to create regulations to provide findings and procedures to review applications for rezoning properties within the City of Yreka. The proposed action has been determined to meet the guidelines for "General Rule" exemption pursuant Section 15061 of the California Environmental Quality Act (CEQA) guidelines.

Recommended City Council Action: Motion to accept the first reading of Ordinance 869 and move to a second reading.

No public comments were received.

MOTIONED: Councilmember Middleton
SECONDED: Councilmember Kegg
AYES: Councilmembers Baird, Smith Freeman, Kegg, Middleton NAYS: None
ABSTAIN: None
ABSENT: McCoy
d. Zoning Ordinance Amendment: Chapter 16.58 "Variances" City Staff will present a proposal to amend Chapter 16.58 "Variances" of the Yreka Municipal Code to create regulations to provide findings and procedures to review applications for variances. The proposed action has been determined to meet the guidelines for "General Rule" exemption pursuant Section 15061 of the California Environmental Quality Act (CEQA) guidelines.

Recommended City Council Action: Motion to accept the first reading of Ordinance 870 and move to a second reading.

No public comments were received.

MOTIONED: Councilmember Middleton
SECONDED: Councilmember Smith Freeman
AYES: Councilmembers Baird, Smith Freeman, Kegg, Middleton NAYS: None
ABSTAIN: None
ABSENT: McCoy

10. NEW BUSINESS:

City Manager
a. Agenda Title: Evaluation of the 2022 City Council Meeting Calendar, that includes removing the July 5'', 2022, scheduled meeting and evaluation of other possible date and time changes.

Recommended City Council Action: Direct staff to bring back proposed changes at a future meeting with a corresponding Resolution to meet the needs and proposed changes of the Yreka City Council.

ACTION: Direction was given to staff to bring back a resolution to amend the meeting calendar canceling the meetings of July 5, 2022 and September 6, 2022. Further direction was given to have the agendas available on the Wednesday or Thursday prior to the regularly scheduled meetings on Tuesday.

11. CITY MANAGER STAFF REPORTS:

City Manager Ledbetter reported on staff's priorities at this time.

Planning Director Lucchesi reported on events attended for the City, and the General Plan process.

12. COUNCIL STATEMENTS AND REQUESTS:

Councilmembers reported on various community events and meetings attended.

Presentation - Mayor Kegg
Presentation of the 2021 Siskiyou County point in time count of homelessness in the County and City. (information only)
Public comment was heard from Jerry Stacher three times.

13. ADJOURNMENT.

There being no further business before the Council the meeting was adjourned Attest:

Duane Kegg, Mayor
Minutes approved by Council,
Rhetta Hogan, City Clerk Motion June 7, 2022

CITY OF YREKA

CITY COUNCIL AGENDA MEMORANDUM

CALIFORNIP
To: Yreka City Council
From: Jason Ledbetter, City Manager
Prepared by: Rhetta Hogan, Assistant City Manager
Agenda title: Adopt a Resolution to amend the 2022 City Council Meeting Calendar canceling the meetings of July 5, 2022, and September 6, 2022.

Meeting date: June 7, 2022
Discussion:

At the May 17, 2022, the City Councilmembers discussed amending the calendar for meeting dates in 2022. Direction was given to bring back an amended calendar for 2022 cancelling the first meeting in July (July 54) and the first meeting in September (September 6"h). Staff was also given direction that the City Council packages need to be available earlier in the week. Staff is adjusting its schedule to have the City Council agenda packages available by Wednesday or Thursday of the week prior to the City Council meetings scheduled the following Tuesday.

Fiscal Impact:

None
Recommendation and Requested Action:

Adopt a Resolution to amend the 2022 City Council Meeting Calendar canceling the meetings of July 5, 2022, and September 6, 2022.

Approved by:

Jason Ledbetter, City Manager
RESOLUTION NO. 2022-_

R RESOLUTION OF THE CITY COUNCIL OF THE CITY OF YREKA
ADOPTING THE 2022 MEETING CALENDAR FOR THE

YREKA CITY COUNCIL
BE IT RESOLVED by the City Council of the City of Yreka that the 2022 meeting calendar for the regular meetings of the City Council be set for the First and Third Tuesdays of every month starting at 6:30 pm. The schedule for the 2022 Calendar Year is amended as follows:

January 4 AMENDED No meeting July 5
January 18 July 19
February 1 August 2
February 15 August 16
March 1 AMENDED No meeting Sept 6
March 15 September 20
April 5 October 4
April 19 October 18
May 3 lovember
May 17 ovemher
June 7 December 6
June 21 December 20
This resolution shall take effect immediately upon its passage.

Passed and adopted this 7th day of June 2022, by the following vote:

AYES:

NAYS:

ABSTAIN:

ABSENT:

Duane Kegg
Mayor of the City of Yreka
Attest:

Rhetta Hogan, City Clerk

CITY OF YREKA

REPORT ON CASH TO THE CITY COUNCIL
Apr-2022
Receipts/ Disbursements/ Cash Balance by
Fund Type Fund Fund Description Previous Balance Debits Credits Fund General-Unrestricted 01 General Operating § 7.72,169.72 $ 1.027.070.39 8 596.267.60 $ 8.402,972.51 General-Designated 01 General Oper. - Other 0.00
General-Designated 01 Comm Art 0,00
General-Designated 01 Fire Museum 3,322.35 3,322.35
General-Designated 01 Planning Deposits 0.00
General-Designated 01 Sidewalk in Lieu 39,278.46 39,278.46 General-Designated 01 Parkland Trust 300.00
General-Designated 01 Police Asset Forfeit 11,479.83
General-Designated 01 Parking Fees 0.00
General-Designated 01 Campbell Tract Redemption 0.00
General-Designated 02 Gifts Donations 21,483.79 100.00 536.93 General-Designated 02 K-9 Unit 0.00
General-Designated 02 YPD Donated - Hitson 4,520.10 44.34 :

General-Designated 02 YPD Donated - Travellers 741.68
General-Designated 02 YPD Donated - Teen Fund 3,956.43
General-Designated 03 YVFD Volunter Fund 88,995.47 107.07 70.00 General-Restricted 04 Crandell Cash 442,801.67 552.42
General-Restricted 05 Property Abatement Recovery 95,508.41 08 Grant Projects Reserve :

General-Designated 1,277,347.34
General-Designated 08 PERS Pension Liability Reserve 0,00 General-Designated 09 Reserves for Cap. Outlay 594,327.24 General-Designated 10 Capital Outlay 296,317.13 91,836.13 General-Designated 11 Capital Bullding Project - YPD (0.00) (0.00) General - All General-Designated 12 Debt Servicing - GF (YPD Bldg) 308,271.78 80,042.50 General-Designated 12 Debt Servicing Reserves - GF (YPD Bldg) 200,000.00 General-Designated 90 Payroll Clearing (403,296.34) 600,707.08 513,131.41 11,304,221.79 Spec. Rev. -Streets 20 Road and Street Funds including HUTA 918,391.20 29,024.11 38,530.72 908,884.59 Spec. Rev. -Streets 21 Local Transportation 313,984.38 391.70 314,376.08 Streets Spec. Rev. -Streets 24 Fines - Traffic Safety 248,211.76 1,176.62 2,825.78 246,562.60 $ 1,469,823.27 Special Revenue 30 Fire Assessment Spec. Rev 977,734.82 27,245.16 320.29 1,004,659.69 Special Revenue 31 Landfill Access Fee - Debt Service 362,564.61 22,277.47 391,792.34 (6,950.26) Special Revenues Special Revenue 32 Developer Impact Fees 127,824.44 393,216.15 521,040.59 $ 1,518,750.02 Special Grants 60 Spec Grants Capital Outlay (89,481.21) 40,000.00 24,868.85 (74,350.06) Special Grants Special Grants 65 Community Development Grants 917,967.00 1,764.98 2,251.09 917,480.89 SpecialOperating 67 SUMIT Operating 702,929.95 702,929.95 1,546,060.78 Water Enterprise 70 Water Operating 989,058.18 225,138.18 212,440.61 1,001,755.75 Water Enterprise 71 Water Capital Projects (171,727.64) 541,135.19 (712,862.83) Water Enterprise 72 Water Debt Servicing 651,788.96 69,962.66 581,826.30 Water Enterprise 72 USDA COPS 2010 300,000.00 300,000.00 Water Enterprise Water Enterprise 74 Water Reserves 7,588,948.34 59,903.18 7,648,851.52 $ 8,819,570.74 Sewer Enterprise 80 Sewer Operating 501,796.51 263,515.89 224,871.90 540,440.50 Sewer Enterprise 81 Sewer Capital Outlay (45,426.71) 1,010,734.76 1,129,489.98 (164,181.93) Sewer Enterprise 82 Sewer Debt Servicing 524,828.93 1,010,737.55 1,010,734,76 524,831.72 Sewer Enterprise 82 USDA COPS 2003 250,000.00 250,000.00 Enterprise-Sower Sewer Enterprise 84 Sewer Reserves 4,838,197.78 67,602.08 4,905,799.86 $ 6,056,890.15 Agency
Agency 92 Agency SUMIT - Cash 19,218.53 19,218.53 $ 19,218.53 COLUMN TOTALS $ 30,884,334.89 $ 4,781,309.13 $ 4,931,108.74 $ 30,734,535.28 S 30,734,535.28 BANK RECAPITULATION PER BANK Market Value Unrealized Gain PER LEDGER L.A.I.F. 0.523% 24,965,560.39 24,684,786.16 (280,774.23) ershing Bank - CD & Treas Investment 2,450,000.00 2.435,317.15 (14,682.85) ershing Bank - Cas 250,785.34
etty Cash Drawers 1,200.00
YVFD Potty Cast 100.00
Banner Bank (DDA for Bank Anticipation Not 1,345.60
MB SUMIT Operating x2233 705,233.99
MB SUMIT Asset Forfeiture X4281 19,218.53
Mechanics Bank - 01015102 2,532,740.21
TOTAL PER BANK 30,926,184.06

ADJUSTMENTS
Less Outstanding Checks MB (199,525.94)
Loss Outstanding Checks SVB SUMIT (2,304.04)
Interest CR MAR (GL) APR 2022 (22.48)
Transfer 4/29 - Posted 5/2 at Bank 2,151.18
Transfer 4/29 - Posted 5/2 at Bank 13,891.88
BP Refund (54.00)
Cash in Transit - MBSC Interest (5,785.34)
TOTAL PER LEDGER 30,734,535.28 30,734,535.28
(0.00)
mil →m. aldrich
Emily Aldrich, Finance Director
Duane Kegg, City Mayor
2021-2022 Operating Budget of Revenue and Expenditures
with Year to Date Actual Results April 30, 2022
Fund Analysis Excess of Rev over Exp.-Surplus/ Based on Operating Budget REVENUE EXPENSE (Deficit)
Net Actuals
Net Actual Beginning Working Increase / Ending Working Current Cash Major Grp Adopted Operating Budget Year to Date Adopted Operating Budget Year to Date Operating Budget Year to Date Capital (Decrease) Capital Balance Investment in LAIF 00
General Operating 01 7,185,170.84 6,320,665.58 7.728.737.91 6.465,935.23 (736,805.90) (145,269.65) 7.703,268.40 (736,805.90) 6,966,462.50

7.185.170 84 7.184955 68 6,320,665,58 7.821.761 58 6.465,935.23 6,966,462,50 845736815 General Operating Fund 7.728. 737 91 (736,805,90) (145,269 65) 7,703,268,40 (736,805,90) Gifts Donations 6,500,00 (6,027.36) 700.00 7,200.00 4,958,44 (700,00) (10,985,80) 41,295.21 (700,00) 40,595.21 30,309.41 YVFD Volunter Fund 03 13,500.00 13,500,00 15,915.78 13,500.00 13,500.00 8,504,05 7,411.73 84,776.05 84,776.05 89,032.54 Trusts -Crandell-Stewart 1.522.16 2,050,00 32,344.00 2,219,50 (32,344,00) (697.34) 445,339.11 (32,344,00) 412,995.11 443,354.09 Property Abatement 100,000.00 100,000,00 100,000,00 100,000.00 100,000.00 4,491.59 95,508.41 95,508.41 95,508.41 95,508.41 General Fund Reserves 2,625.00 (119,000.00) 121,625.00 1,168,692.34 1,168,692.34 1,277,347.34 Reserves for Cap. Outlay g 72,273.50 72,273.50 522,053.74 522,053.74 594,327.24 Capital Outlay 10 100,000.00 100,000.00 100,000,00 100,000,00 235.420,00 136,134,90 (135,420,00) (36,134.90) 240,615.90 (135,420.00) 105,195.90 204,481.00 Construction Fund
General Fund Debt Servicing 12 126,085.00 126,085.00 126,085.00 126,085.00 126,085.00 103,508,56 22,576.44 405,652.84 405,652,84 428,229.28 Payroll Clearing (181,902.04) (181.902.04) 321,348.55 (181,902.04) 321,348.55 (181.902.04) (181,902 04) (315,720.67) General Fund - Restricted or Designated 157,682,96 164,182,96 733,742,63 342,335.00 514,549.00 140,817.04 (350,366.04) 592,925,59 2,908,425,19 (254,857.63) 2,653,567.56 2,846,868.64 Total General Fund 7,342,863.80 7,349,138.64 7,054,408.21 8,071,072.91 8,436,310.68 6,606,762.27 (1,087,171.94) 447,665.94 10,611,693.59 (991,663.53) 9,620,030.06 11,304,221.79 Gas Tax & Traffic Cong. 909,518.63 909,518.63 311,296.25 909,518,67 1,004,785.67 326,365.99 (95,267.04) 484,930.26 259,605.47 (95,267.04) 164,338.43 908,884.59 Local Transportation 200,000.00 200,000.00 (58,845 01) 200,000,00 200,000,00 (58,845.01) 373,785.19 373.785.19 314,376.08 Fines - Traffic Safety 67,761.70 67.761.70 62,469.40 67.761.73 67,761.73 43,361.52 (0.03) 19,107.88 227,454.72 (0.03) 227,454.69 246,562.60 Road, Street & Transit - Restricted 1,177,280.33 1,177,280.33 814,920.64 1.177,280.40 1,272,547.40 369.727.51 (95,267.07) 445,193.13 860,845.38 (95,267.07) 765,578.31 1.469 823.27 Total Road, Streets and Transit 1,177,280.33 1,177,280.33 814,920.64 1,177,280.40 1,272,547.40 369,727.51 (95,267.07) 445,193.13 860,845.38 (95,267.07) 765,578.31 1,469,823.27 Fire Assessment Spec. Rev 292,500.00 292,500.00 255,518.77 105.726.18 145,726.18 110,021.27 146,773.82 145,497.50 880,425.67 146,773.82 1,027,199.49 1,004,659.69 Landfill Access Fee - Debt Service 31| 240.000.00 240,000.00 200,778.41 240,000.01 630,824.13 576,090.91 (390,824.13) (375,312.50) 390,824.12 (390,824.13) (0.01) (6,950.26) | Developer Impact Fees 16,000.00 16,000.00 9,500.00 9,500.00 6,500.00 441,387.79 79,652.80 6,500.00 86, 152.80 548,500.00 548,500.00 197 84 97 355.226.19 786,050.31 686.112.18 (237,550.31) 211,572.79 1578,90.52 Special Revenue - Restricted 1,350,902.59 (237,550.31) 1.113,352.28 Total Special Revenue 548,500.00 548,500.00 897,684.97 355,226.19 786,050.31 686,112.18 (237,660.31) 211,572.79 1,350,902.59 (237,560.31) 1,113,362.28 1,518,760.02 Spec Grants Capital Outlay 8 1,964,000.00 1,964,000.00 107,571.78 (1,964,000.00) (107,571.78) 191,456.53 (1,964,000.00) (1,772,543,47) (74,350.06) Community Development Grants 1.964,000.00 1,964,000.00 224,678.25 580,750.00 806,100.00 15,853.61 1,157,900.00 208.824.64 1,101,488.20 1,157,900.00 2,259,388.20 917.480.89 SUMIT Operating Fund 600.00 500.00 6.844 01 600.00 6,844.01 702,929.95 600.00 703,529,95 702,929.95 Special Grants - Capital Projects 1,964,600.00 1,964,600.00 231,522,26 2,544.750.00 2,770,100,00 123 425,39 (805,500.00) 108,096.87 1,995,874,68 (805,500,00) 1,190,374,68 1,546, 060.78 Special Grants - Operating &
Capital Projects 1,964,600.00 1,964,600.00 231,522.26 2,544,750.00 2,770,100.00 123,425.39 (805,500.00) 108,096.87 1,995,874.68 (805,500.00) 1,180,374.68 1,546,060.78 Water Operating 70 2,531,452.98 2,531,452.98 1,603,777.88 (2,531,452.98) (1,603.777.88) 98,107.50 (2,531,452.98) (2.433,345.48) 1,001.755.75 Water Capital Projects 2,531.452.97 2,531,452.97 1.684,207.70 5,922.452.00 6,122 452.00 1,000,314.83 (3,590,999.03) 683 892.87 456,800,54 (3,590,999.03) (3.134,198.49) (712,862 83) Water Debt Servicing 5.922 452.00 6,122,452.00 287,452.00 349,331.92 349,331.92 100,041.98 5.773, 120.08 187,410.02 1,015,352.43 5,773,120.08 6.788.472 51 881,826.30 Water Reserves 74 356.831.92 356,831.92 349,331.92 356,831.92 349,331.92 7,336.431.96 356,831.92 7,693,263.88 7,648,851.52 Water Enterprise 8,810,736.89 9,010.736.89 2,320,991.62 8,803.236.90 9,003.236.90 2.704 134.69 7.499.99 (383, 143.07) 8,906.692 43 7.499 99 8.914,192.42 8 819 57074 Sewer Operating (127,177.89) (127,177.89) 28241956 2,430,980.31 2,430,980.31 1,591,989.97 (2,558,158.20) (1,309,570.41) 386,294.06 (2,558,158.20) (2,171,864.14) 540,440.50 Sewer Capital Outlay 81 2.430,980.29 2 430,980.29 1.509 470.99 3.768,621.00 3,937,091.00 3,246,534.11 (1,506,110.71) (1,737,063.12) 252,725.58 (1,506,110.71) (1,253,385. 13) (164,181.93) Sewer Debt Servicing 3.768,621.00 3.768,621.00 3.082,352.18 261.233.75 261,233.75 62 431.02 3507 387.25 3.019.921.16 661.004.62 3.507.387.25 4,168,391.87 774.831.72 Sewer Reserves 263,233.75 263,233.75 (2,552.473.06) 126,757.47 263.233.75 (2,679,230.53) 4,584,451.31 263,233.75 4,847,685.06

5.027.712.57 6905, 790,15
Sewer Enterprise Fund 6,335,657.15 6,335.657.15 2,321,769.67 6,460,835.06 6.629 305.06 (293,647.91) (2.705,942.90) 5.884 475.57 (293,647.91) 5.590,827.66 Total Enterprise Funds 15,146,394.04 15,346,394.04 4,642,761.29 15,264,071.96 15,632,541.96 7,731,847.26 (286,147.92) (3,089,085.97) 14,791.168.00 (286,147.92) 14,505,020.08 14,876,460,89 SUMIT Agency Trust - Cash 19,218.53
Agency Funds 19 218.53
Total Agency Funds 19,218.53
All Funds Combined 26,179,628.17 26,385,913.01 13,641,297.37 27,412,401.48 28,897,550.25 15,617,864.61 (2,511,637.24) (1,876,567.24) 29,610,484.24 (2,416,128.83) 27,194,365.41 30,734,635.28 Approval: Duane Kegg, Mayor 6/2/2022 12:19 PM
City of Yreka Financial Statement Groupings TREKA
Summary FY 21-22 YTD Fiscal Performance
as of April 30, 2022 CALIFORNIA
ACCOUNT DESCRIPTION Adopted Bdgt Revised Operating Current Period Favorable or Bdgt (Unfavorable)

1. GENERAL FUNDS
Revenue
801 REVENUE: PROP TAXES 1,158, 650.00 1,158,650.00 1,162,337.48 3,687.48 807 MVLF IN LIEU 650,000.00 650,000.00 345,783.23 -304,216.77 810 SALES TAX 3,500,000.00 3,500,000.00 2,914,273.28 -585,726.72 813 REVENUE: TOT TAXES 825,000.00 825,000.00 851,872.43 26,872.43 814 REVENUE: FRANCHISE FEES 280,000.00 280,000.00 244,863.74 -35,136.26 815 REVENUE - LICENSES AND PERMITS 187,900.00 187,900.00 241,852.95 53,952.95 825 REVENUE - FINES & FORFEITURES 250.00 250.00 -4,447.00 -4,697.00 830 REVENUE - USE OF MONEY & PROPERTY 70,800.00 70,800.00 18,171.92 -52,628.08 850 REVENUE - INTERGOVERNMENTAL 344,033.84 350,318.68 463,815.85 113,497.17 870 REVENUE - USER FEES AND CHARGES 45,825.00 45,825.00 67,530.56 21,705.56 880 ICA ALLOCATION 445,797.00 445,797.00 370,000.00 -75,797.00 882 REVENUE - OTHER 16,500.00 16,500.00 56,505.22 40,005.22 883 GAIN (LOSS) ON SALE OF ASSETS 0.00 0.00 0.00 0.00
898 INTERFUND TRANSFERS 0.00 0.00 500.00 500.00

1. GENERAL FUNDS Revenue Totals 7,524,755.84 7,531,040.68 6,733,059.66 -797,981.02 Expense
100 MAYOR, COUNCIL, CITY MANAGER, CLERK 434,905.62 447,405.62 296,332.11 151,073.51 110 EXP. GENERAL GOVERNMENT 1,017,347.28 1,169,070.95 1,070,691.31 98,379.64 130 PUBLIC SAFETY CODE ENFORCEMENT 221,898.63 103,794.49 125,604.14 Thursday, June 2, 2022 Page 1 of8
ACCOUNT DESCRIPTION Adopted Bagt Revised Operating Current Period Favorable or Edgt (Unfavorable)
200 PUBLIC SAFETY - POLICE 3,733,037.46 3,737,537.46 2,732,563.23 1,004,974.23 210 PUBLIC SAFETY - FIRE 680,531.59 680,531.59 417,704.94 262,826.65 220 PLANNING AND DEVELOPMENT 550,430.19 591,224.19 442,512.98 148,711.21 300 PUBLIC WORKS - ENGINEERING AND ADMIN 122,679.86 122,679.86 61,078.08 61,601.78 350 PUBLIC WORKS - MECHANICAL MAINT (ELIM) 0.01 0.01 465,196.65 -465, 196.64 370 PUBLIC WORKS - SERVICE CENTER (ELIM) 0.00 0.00 56,771.04 -56,771.04 400 CULTURAL & REC - PARKS AND REC 586,650.94 598,950.94 377,085.36 221,865.58 645 CAPITAL OUTLAY 47,500.00 183,420.00 56,264.66 127,155.34 740 PRINCIPAL ON LT DEBT 34,000.00 34,000.00 34,000.00 0.00 745 INTEREST ON LT DEBT 92,085.00 92,085.00 69,508.56 22,576.44 760 INTERFUND TRANSFERS 550,006.33 550,006.33 550,006.33 0.00

1. GENERAL FUNDS Expense Totals 8,071,072.91 8,436,310.58 6,733,509.74 1,702,800.84

1. GENERAL FUNDS Net Position Change -546,317.07 -905,269.90 450.08 904,819.82 Thursday, June 2, 2022 Page 2 of 8
ACCOUNT DESCRIPTION Adopted Bagt Revised Operating Current Period Favorable or Bogt (Unfavorable)
Summary for 'Auditor Fund' = 1. GENERAL FUNDS (1002 detail records)

2. STREETS FUNDS
Revenue
825 REVENUE - FINES & FORFEITURES 15,000.00 15,000.00 9,919.99 -5,080.01 830 REVENUE - USE OF MONEY & PROPERTY 3,500.00 3,500.00 4, 194.70 694.70 850 REVENUE - INTERGOVERNMENTAL 608,774.00 608,774.00 250,799.62 -357,974.38 882 REVENUE - OTHER 0.00 0.00 0.00 0.00
898 INTERFUND TRANSFERS 550,006.33 550,006.33 550,006.33 0.00

2. STREETS FUNDS Revenue Totals 1,177,280.33 1,177,280.33 814,920.64 -362,359.69 Expense
300 PUBLIC WORKS - ENGINEERING AND ADMIN 61,337.08 61,337.08 36,470.83 24,866.25 310 PUBLIC WORKS - STREET MAINTENANCE 437,940.94 533,207.94 140,741.22 392,466.72 311 PUBLIC WORKS - STREET SWEEPING 82,558.52 82,558.52 39,890.01 42,668.51 312 PUBLIC WORKS - STREET LIGHTING 56,044.98 56,044.98 41,215.91 14,829.07 313 PUBLIC WORKS - WEED CONTROL STREETS 10,995.72 10,995.72 799.70 10,196.02 314 PUBLIC WORKS - PUBLIC PARKING LOTS 2,373.41 1,474.35 899.06 320 PUBLIC WORKS - TRAFFIC SAFETY 67,761.73 67,761.73 43,361.52 24,400.21 340 TRANSPORTATION 200,000.00 200,000.00 0.00 200,000.00 390 PUBLIC WORKS - STORM DRAINS 170,768.02 170,768.02 65,773.97 104,994.05 645 CAPITAL OUTLAY 40,000.00 85,000.00 0.00 85,000.00
740 PRINCIPAL ON LT DEBT 45,000.00 0.00 0.00 0.00
745 INTEREST ON LT DEBT 2,500.00 2,500.00 0.00 2,500.00

2. STREETS FUNDS Expense Totals 1,177,280.40 1,272,547.40 369,727.51 902,819.89

2. STREETS FUNDS Net Position Change -0.07 -95,267.07 445,193.13 540,460.20 Thursday, June 2, 2022 Page 3 of 8
ACCOUNT DESCRIPTION Adopted Bagt Revised Operating Current Period Favorable or Bdgt (Unfavorable)
Summary for 'Auditor Fund' = 2. STREETS FUNDS (305 detail records)

3. SPECIAL REVENUE FUNDS
Revenue
811 OTHER TAXES 290,000.00 252,187.35 -37,812.65
815 REVENUE - LICENSES AND PERMITS 16,000.00 16,000.00 440,926.93 424,926.93 830 REVENUE - USE OF MONEY & PROPERTY 2,500.00 2,500.00 3,686.54 1,186.54 850 REVENUE - INTERGOVERNMENTAL 0.00 0.00 210.15 210.15 870 REVENUE - USER FEES AND CHARGES 240,000.00 240,000.00 200,674.00 -39,326.00 883 GAIN (LOSS) ON SALE OF ASSETS 0.00 0.00 0.00 0.00

3. SPECIAL REVENUE FUNDS Revenue Totals 548,500.00 548,500.00 897,684.97 349,184.97 Expense
100 COLLECTION EXPENSE 65,000.01 455,824.13 401,090.91 54,733.22 210 PUBLIC SAFETY - FIRE 15,000.00 15,000.00 3,109.41 11,890.59 645 CAPITAL OUTLAY 0.00 40,000.00 38,867.18 1,132.82
740 PRINCIPAL ON LT DEBT 184,475.24 184,475.24 161,880.20 22,595.04 745 INTEREST ON LT DEBT 81,250.94 81,250.94 81,164.48 86.46 760 INTERFUND TRANSFERS 9,500.00 9,500.00 0.00 9,500.00

3. SPECIAL REVENUE FUNDS Expense Totals 355,226.19 786,050.31 686,112.18 99,938.13

3. SPECIAL REVENUE FUNDS Net Position Change 193,273.81 -237,550.31 211,572.79 449,123.10 Thursday, June 2, 2022 Page 4 of 8
ACCOUNT DESCRIPTION Adopted Bigt Revised Operating Current Period Favorable or Bdgt (Unfavorable)
Summary for 'Auditor Fund' = 3. SPECIAL REVENUE FUNDS (47 detail records)

4. CAPITAL & CDBG GRANTS
Revenue
830 REVENUE - USE OF MONEY & PROPERTY 600.00 600.00 6,844.01 6,244.01 850 REVENUE - INTERGOVERNMENTAL 1,964,000.00 1,964,000.00 224,678.25 -1,739,321.75

4. CAPITAL & CBG GRANTS Revenue Totals 1,964,600.00 1,964,600.00 231,522.26 -1,733,077.74 Expense
220 PLANNING AND DEVELOPMENT 185,000.00 185,000.00 35,551.10 149,448.90 300 PUBLIC WORKS - ENGINEERING AND ADMIN 0.00 0.00 0.00 0.00 600 COMMUNITY DEVELOPMENT 330,750.00 330,750.00 55,751.44 274,998.56 645 CAPITAL OUTLAY 2,029,000.00 2,254,350.00 32,122.85 2,222,227.15

4. CAPITAL & CDBG GRANTS Expense Totals 2,544,750.00 2,770,100.00 123,425.39 2,646,674.61

4. CAPITAL & CDBG GRANTS Net Position Change -580,150.00 -805,500.00 108,096.87 913,596.87 Thursday, June 2, 2022 Page 5 of 8
ACCOUNT DESCRIPTION Adopted Bigt Revised Operating Current Period Favorable or Bagt (Unfavorable)
Summary for 'Auditor Fund' = 4. CAPITAL & CDBG GRANTS (193 detail records)

5. WATER FUNDS
Revenue
830 REVENUE - USE OF MONEY & PROPERTY 85,000.00 85,000.00 7,246.91 -77,753.09 850 REVENUE - INTERGOVERNMENTAL 5,635,000.00 5,835,000.00 25,445.60 -5,809,554.40 870 REVENUE - USER FEES AND CHARGES 2,956,059.00 2,956,059.00 2,571,087.92 -384,971.08 882 REVENUE -OTHER 0.00 0.00 -369.25 -369.25
898 INTERFUND TRANSFERS 7,500.00 7,500.00 0.00 -7,500.00

5. WATER FUNDS Revenue Totals 8,683,559.00 8,883,559.00 2,603,411.18 -6,280,147.82 Expense
100 COLLECTION EXPENSE 249,793.38 249,793.38 192,722.70 57,070.68 300 ENGINEERING 249,394.98 249,394.98 136,467.39 112,927.59 500 WATER DISTRIBUTION EXPENSE 857,575.34 857,575.34 311,390.85 546,184.49 510 WATER TREATMENT AND CONSERVATION 848,578.28 848,578.28 570,900.29 277,677.99 510 COST OF POWER AND WATER 283,000.00 283,000.00 202,296.65 80,703.35 645 CAPITAL OUTLAY 5,736,296.00 5,936,296.00 1,000,260.97 4,936,035.03 690 CAPITALIZATION OF ASSETS 0.00 0.00 53.86 -53.86
740 PRINCIPAL ON LT DEBT 216,835.13 216,835.13 0.00 216,835.13 745 INTEREST ON LT DEBT 132,496.79 132,496.79 100,041.98 32,454.81 799 ICA EXPENSE 229,267.00 229,267.00 190,000.00 39,267.00

5. WATER FUNDS Expense Totals 8,803,236.90 9,003,236.90 2,704,134.69 6,299,102.21

5. WATER FUNDS Net Position Change -119,677.90 -119,677.90 -100,723.51 18,954.39 Thursday, June 2, 2022 Page 6 of 8
ACCOUNT DESCRIPTION Adopted Bagt Revised Operating Current Period Favorable or Bdgt (Unfavorable)
Summary for 'Auditor Fund' = 5. WATER FUNDS (279 detail records)

6. SEWER FUNDS
Revenue
830 REVENUE - USE OF MONEY & PROPERTY 37,931.00 37,931.00 3,693.18 -34,237.82 850 REVENUE - INTERGOVERNMENTAL 500,000.00 500,000.00 1,105.07 -498,894.93 870 REVENUE - USER FEES AND CHARGES 2,741,002.00 2,741,002.00 2,355,900.41 -385,101.59 882 REVENUE - OTHER 3,000,000.00 3,000,000.00 0.00 -3,000,000.00 883 GAIN (LOSS) ON SALE OF ASSETS 0.00 0.00 0.00 0.00
898 INTERFUND TRANSFERS 2,000.00 0.00 -2,000.00

6. SEWER FUNDS Revenue Totals 6,280,933.00 6,280,933.00 2,360,698.66 -3,920,234.34 Expense
100 COLLECTION EXPENSE 229,793.38 229,793.38 176,471.88 53,321.50 300 ENGINEERING 236,394.98 236,394.98 141,404.48 94,990.50 510 COST OF POWER AND WATER 221,000.00 221,000.00 155,433.04 65,566.96 550 WASTEWATER COLLECTION EXPENSE 682,189.51 682,189.51 245,540.74 436,648.77 560 WASTEWATER TREATMENT EXPENSE 859,516.44 693, 139.83 293,976.61 645 CAPITAL OUTLAY 3,809,177.00 3,850,047.00 3,247,026.17 603,020.83 740 PRINCIPAL ON LT DEBT 85,000.00 85,000.00 0.00 85,000.00 745 INTEREST ON LT DEBT 121,233.75 121,233.75 61,938.96 59,294.79 799 ICA EXPENSE 216,530.00 216,530.00 180,000.00 36,530.00

6. SEWER FUNDS Expense Totals 6,460,835.06 6,629,305.06 4,900,955.10 1,728,349.96

6. SEWER FUNDS Net Position Change -179,902.06 -348,372.06 -2,540,256.44 -2,191,884.38 Thursday, June 2, 2022 Page 7 of 8
ACCOUNT DESCRIPTION Adopted Bagt Revised Operating Current Period Favorable or Bagt (Unfavorable)
Summary for 'Auditor Fund' = 6. SEWER FUNDS (249 detail records) Grand Total 1,232,773.29| 1,876,567.24 -635,070.00
Thursday, June 2, 2022 Page 8 of 8

CITY OF YREKA

CITY COUNCIL AGENDA MEMORANDUM

CALIFORNIA
To: Yreka City Council
Prepared by: Emily Aldrich, Finance Director
Agenda title: Adopt A Resolution Setting Forth the Appropriations Limit for the City of Yreka for Fiscal Year 2022-2023
Meeting date: June 7, 2022
Discussion:

Article XIIIB of the California Constitution (Article 4) and related implementing legislation provide for an annual "appropriations limit" for each entity of local government and require the governing body of each local jurisdiction to establish its appropriation limit by resolution each year.

The appropriation limit does not apply to the entire City budget but only to the appropriation of "proceeds of taxes" in the City's "general government" type funds.

From 1980-81 to 1989-90, each year's appropriation limit was based on the previous year's limit, multiplied by the percentage change in population and the percentage change in the United States Consumer Price Index or the change in California per capita income, whichever was less. Proposition 111, which was approved by the voters in June 1990, amended the factors used in the calculation of each year's limit. The factors to be used now are:

Population Factor - At the City's option, either the annual change in City or County population.

Price Factor - At the City's option, either the change in California per capita income or increase in non-residential assessed valuation due to new construction.

The formula to be used in calculating the growth rate is:
% change in population + 100.00
100
times either
% change in per capita income + 100.00
100.00
Change in non-residential assessments + 100.00
100.00
The resultant rate times the previous appropriation limit equals the new appropriation limit.

Both the California per capita personal income price factor and the population percentage change factors are provided by the State Department of Finance (DOF) to local jurisdictions each year. Population percentage change factors estimate changes in the City's population between January of the previous fiscal year and January of the current fiscal year. These numbers provide the factor to be used in the City's calculation of the Gann limit.

In May 2022, the State Department of Finance notified each city of the population changes and the per capita personal income factor to be used in determining appropriation limits.

The Finance Director, using the change in per capita income method, has made the following calculation as applied to the City of Yreka for 2022-23 is: The population at January 1 of the previous year compared to January 1, 2022 (DOF Estimates 7,772) is a

0.06% decrease. The increase in the California per Capita Income for 2021-22 is 7.55% The factor for determining the year-to-year increase computed as:
-0.06 + 100.00 x 7.55 + 100.00 = 1.0748547
100.00 100.00
Applying this year's factor of 1.0748547 to last year's limit of $19,734,093, the Gann limit for Fiscal Year 2022-23 is $21,211,283. With appropriations subject to the limit totaling approximately $8,079,337, the City of Yreka is not at risk of exceeding the Gann limit.

Fiscal Impact:

The Gann Limit sets to restrict budgeting expenditures by subjecting an appropriations limit to no more than $21,211,283. The City is budgeting $8,079,337 for expenditures that are subject to the appropriations limit. The City is not at risk of exceeding the limit.

Recommendation and Requested Action:

Adopt A Resolution Setting Forth the Appropriations Limit for the City of Yreka for the Fiscal Year 2022-2023.

Alre
Approved by:

Jason Ledbetter, City Manager
2 RESOLUTION NO. 2022-

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF YREKA

SETTING FORTH THE APPROPRIATIONS LIMIT FOR THE
CITY OF YREKA FOR FISCAL YEAR 2022-2023
WHEREAS, Article XIII B of the Constitution of the State of California as implemented by SB 1352 of 1980 and amended by Proposition 111 of 1990 specifies that the total annual appropriations limit of the City shall be adjusted for the change in population and the change in cost of living; and WHEREAS, the California State Department of Finance has provided the population estimate for the City of Yreka as of January 1, 2022; to be 7,772 and WHEREAS, the California State Department of Finance has provided the annual percentage change population estimate for the City of Yreka, a decrease of

0.06%, and the change in the California per capita personal income, an increase of

7.55%.

NOW THEREFORE, BE IT RESOLVED by the City Council of the City of Yreka that it does determine that the appropriations limit for Fiscal Year Ending June 30, 2022 is $21,211,283. Appropriations subject to the Gann Limit are $8,079,337.

Passed and adopted this 7th day of June 2022, by the following vote:

AYES:

NAYS:

ABSENT:

Duane Kegg, Mayor
Approved as to content: ATTEST:

Emile m Aldrich Phette Hy
Emily Aldrich, Finance Director Rhetta Hogan, City Clerk DEPARTMEN OF FIN ) •
AN
* DEPARTMENT OF Gavin Newsom • Governor
CALIFORNIA FINANCE 1021 O Street, Suite 3110 • Sacramento CA 95814 • www.dof.ca.gov

OFFICE OF THE DIRECTOR
May 2022
Dear Fiscal Officer:

Subject: Price Factor and Population Information
Appropriations Limit
California Revenue and Taxation Code section 2227 requires the Department of Finance to transmit an estimate of the percentage change in population to local governments. Each local jurisdiction must use their percentage change in population factor for January 1, 2022, in conjunction with a change in the cost of living, or price factor, to calculate their appropriations limit for fiscal year 2022-23. Attachment A provides the change in California's per capita personal income and an example for utilizing the price factor and population percentage change factor to calculate the 2022-23 appropriations limit. Attachment B provides the city and unincorporated county population percentage change. Attachment C provides the population percentage change for counties and their summed incorporated areas. The population percentage change data excludes federal and state institutionalized populations and military populations.

Population Percent Change for Special Districts
Some special districts must establish an annual appropriations limit. California Revenue and Taxation Code section 2228 provides additional information regarding the appropriations limit.

Article XIII B, section 9(C) of the California Constitution exempts certain special districts from the appropriations limit calculation mandate. The code section and the California Constitution can be accessed at the following website: http://leginfo.legislature.ca.gov/faces/codes.xhtml.

Special districts required by law to calculate their appropriations limit must present the calculation as part of their annual audit. Any questions special districts have on this requirement should be directed to their county, district legal counsel, or the law itself. No state agency reviews the local appropriations limits.

Population Certification
The population certification program applies only to cities and counties. California Revenue and Taxation Code section 11005.6 mandates Finance to automatically certify any population estimate that exceeds the current certified population with the State Controller's Office. Finance will certify the higher estimate to the State Controller by June 1, 2022.

Please Note: The prior year's city population estimates may be revised. The per capita personal income change is based on historical data.

If you have any questions regarding this data, please contact the Demographic Research Unit at (916) 323-4086.

KEELY MARTIN BOSLER
Director
By:

ERIKA LI
Chief Deputy Director
Attachment
May 2022
Attachment A
A. Price Factor: Article XIII B specifies that local jurisdictions select their cost of living factor to compute their appropriation limit by a vote of their governing body. The cost of living factor provided here is per capita personal income. If the percentage change in per capita personal income is selected, the percentage change to be used in setting the fiscal year 2022-23 appropriation limit is:

Per Capita Personal Income
Fiscal Year Percentage change
(FY) over prior year
2022-23 7.55
B. Following is an example using sample population change and the change in California per capita personal income as growth factors in computing a 2022-23 appropriation limit.
2022-23:

Per Capita Cost of Living Change = 7.55 percent
Population Change = -0.30 percent
Per Capita Cost of Living converted to a ratio: 7.55 + 100 = 1.0755 100
Population converted to a ratio: -0.30 + 100 = 0.997
100
Calculation of factor for FY 2022-23: 1.0755 × 0.997 = 1.0723 Fiscal Year 2022-23
Attachment B
Annual Percent Change in Population Minus Exclusions*
January 1, 2021 to January 1, 2022 and Total Population, January 1, 2022 Total
County Percent Change *.- Population Minus Exclusions •.. Population City 2021-2022 1-1-21 1-1-22 1-1-2022
Siskiyou
Dorris -1.40 859 847 847
Dunsmuir -1.41 1,705 1,681
Etna -1.46 684 674
Fort Jones -1.44 694 684
Montague -1.38 1,232 1,215
Mount Shasta -1.32 3,247 3,204
Tulelake -1.45 899 886 886
Weed 0.07 2,826 2,828
Yreka -0.06 7,777 7,772
Unincorporated -0.03 24,003 23,996
County Total -0.32 43,926 43,787 43,830
*Exclusions include residents on federal military installations and group quarters residents in state mental institutions, state and federal correctional institutions and veteran homes.

OF

CITY OF YREKA

CITY COUNCIL AGENDA MEMORANDUM

CALIFORNIA
To: Yreka City Council
Prepared by: Rhetta Hogan, Assistant City Manager
Emily Aldrich Finance Director EMp
Agenda title: Acceptance of the City of Yreka's Audited Financial Statement Fiscal Year 2020-21
Meeting date: June 7, 2022
Discussion:

The draft audit was given to the Finance Committee meeting held March 11, 2022, for review. The final report for your consideration is now available on the City's website https://ci.yreka.ca.us.

The independent auditor's report (letter to the City Council) on internal controls over financial reporting and on compliance and other matters based on an audit of financial statements performed in accordance with government auditing standards state that there were no significant audit findings in areas of internal control over financial reporting.

There was one significant audit finding in areas of compliance and other matters (pages 82-83 of the report) where staff has made corrective plan recommendations on real property escrow instructions.

In 2020-2021, the City of Yreka was exempt from the schedule of federal awards, single audit act reporting requirements.

Fiscal Impact:

Required compliance reporting for grants, debt, and State of California, State Controller's Office per Government Code 12410.

Recommendation and Requested Action:

Acceptance of the City of Yreka's Audited Financial Statement Fiscal Year 2020-2021 Approved by:

Jason edbetter, City Manager

CITY OF YREKA,

CALIFORNIA

CITY OF TREKA

CALIFORNIA

FINANCIAL STATEMENTS

TOGETHER WITH

INDEPENDENT AUDITOR'S REPORT

FOR THE YEAR ENDED
JUNE 30, 2021

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CITY OF YREKA
Annual Financial Report
For the Year Ended June 30, 2021
Table of Contents
Page

INTRODUCTORY SECTION
List of Officials ......i

FINANCIAL SECTION
Independent Auditor's Report.. ..1-3
Management's Discussion and Analysis (Unaudited) .....4-25 Basic Financial Statements:

Government-Wide Financial Statements:

Statement of Net Position 26-27
Statement of Activities. 28
Fund Financial Statements:

Governmental Funds:
29 Reconciliation of the Governmental Funds Balance Sheet to the Government- Wide Statement of Net Position - Governmental Activities... 30 Statement of Revenues, Expenditures and Changes in Fund Balances... 31 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Government-Wide Statement of Activities - Governmental Activities . 32
Proprietary Funds:

Statement of Net Position....... 33-34
Statement of Revenues, Expenses and Changes in Net Position. ....35 Statement of Cash Flows.. 36-37
Fiduciary Fund:

Statement of Fiduciary Net Position ..38
Statement of Changes in Fiduciary Net Position 39
Notes to Basic Financial Statements ..... 40-69
Required Supplementary Information (Unaudited):

City Pension Plan - Schedule of Proportionate Share of the Net Pension Liability .. 70 City Pension Plan - Schedule of Contributions 71
City Pension Plan - Notes to City Pension Plan 72
City OPEB Plan - Schedule of Changes in the Net OPEB Liability and Related Ratios 73 City OPEB Plan - Schedule of Contributions. 74
City OPEB Plan - Notes to City OPEB Plan. 75
Budgetary Comparison Schedule - General Fund ... 76
Budgetary Comparison Schedule - Streets and Roads 77
Budgetary Comparison Schedule - Special Revenue... 78
Note to Budgetary Comparison Schedules 79

OTHER REPORT AND SCHEDULES
Independent Auditor's Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing, Standards 80-81

CITY OF YREKA
Annual Financial Report
For the Year Ended June 30, 2021
Table of Contents
Page

OTHER REPORT AND SCHEDULES (CONTINUED)
Schedule of Findings and Recommendations.. .. 82
Management's Corrective Action Plan........ ... 83

INTRODUCTORY SECTION
• List of Officials

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CITY OF YREKA
List of Officials
For the Year Ended June 30, 2021
City Council
Duane Kegg Mayor
Deborah Baird Mayor Pro-Tempore
Joan Smith Freeman Member
Paul McCoy Member
Corey Middleton Member
City Staff
Randy L. Johnson Interim City Manager
Arthur Boyd City Clerk
Mark Gilman Interim Chief of Police
Dohn Henion City Attorney
Matthew K. Bray Director of Public Works
Shella Rhetta Hogan Finance Director and Elected City Treasurer John Elsnab HR Coordinator
Elizabeth Casson Deputy Planning Director
Jerry Lemos Fire Chief
-i-

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FINANCIAL SECTION
Independent Auditor's Report
• Management's Discussion and Analysis
• Basic Financial Statements
• Required Supplementary Information

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SMITH & NEWELL

CERTIFIED PUBLIC ACCOUNTANTS

INDEPENDENT AUDITOR'S REPORT
To the Honorable Mayor and Members of the City Council
City of Yreka
Yreka, California
Report on the Financial Statements
We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Yreka, California (City), as of and for the year ended June 30, 2021, and the related notes to the financial statements, which collectively comprise the City's basic financial statements as listed in the table of contents.

Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes 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.

Auditor's Responsibility
Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements 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 entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
-1-
950 THARP ROAD, SUITE 502 YUBA CITY, CA 95993 TEL: (530) G73-9790 FAX: (530) 673-1305 [email protected] To the Honorable Mayor and Members of the City Council
City of Yreka
Yreka, California
Opinions
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City as of June 30, 2021, 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.

Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the Management's Discussion and Analysis, City Pension Plan information, City OPEB Plan information and budgetary comparison information as listed in the table of contents be presented to supplement the basic financial statements. Such 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. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Other 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 introductory section is presented for purposes of additional analysis and is not a required part of the basic financial statements.

The introductory section has not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we do not express an opinion or provide any assurance on it. -2-
To the Honorable Mayor and Members of the City Council
City of Yreka
Yreka, California
Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated May 23, 2022, 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 the City's 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's internal control over financial reporting and compliance.

Smith & Newell CPAs
Yuba City, California
May 23, 2022
-3.

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Management's Discussion and Analysis
(Unaudited)

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CITY OF YREKA
Management's Discussion and Analysis
For the Year Ended June 30, 2021
YREKA
«THE GOLDEN CITY"
As management of the City of Yreka (City), we offer readers of the City's financial statements this narrative overview and analysis of the financial activities of the City for the fiscal year ended June 30, 2021. We provide this discussion and analysis to 1) assist the reader in focusing on significant financial issues, 2) provide an overview of the City's financial activity, and 3) identify changes in the City's financial position.
2020-2021 Financial Highlights:
• The financial highlights briefly describe changes in the City's net position. Readers of the City of Yreka's financial report will learn more about the events that affected the changes in the net position while reading the full management discussion and analysis and accompanying financial statement.
• In the primary government statement of net position for both governmental and business-type activities, the total net position for the City was $56,784,557. Of this amount, $14,331,690 of the unrestricted net position may be used to meet the government's ongoing obligations to citizens and creditors.

Governmental Activities
• Governmental activities total net position balance increased by $1,765,409 from $26,142,648 in 2019-20 to $27,908,057 in 2020-21. The governmental activities unrestricted net position was a negative $409,248 in 2019-20 and $1,529,555 in 2020-21. • The increase in the governmental activities total net position balance of $1,765,409 is primarily due to a $818,667 decrease in invested in capital assets net of related debt, a $645,273 increase in restricted net position, and increase to the unrestricted net position of $1,938,803. • Total assets for governmental activities balance increased $2,188,728 from $37,568,778 in 2019- 20 to $39,757,506 in 2020-21.
• Current assets balance increased $2,586,821, where $2,111,884 was an increase in cash and investments balances, and $474,936 was an increase to the receivables account balances. • Restricted assets decreased by $9,930 from $653,338 in 2019-20 to $643,408 in 2020-21.

Restricted assets include donor restricted cash and debt servicing cash reserve requirements. • Net OPEB assets increased by $25,852. (Previously reported in prior years as a liability). -4-

CITY OF YREKA
Management's Discussion and Analysis
For the Year Ended June 30, 2021
• Capital assets decreased $414,015 from $24,632,150 in 2019-20 to $24,218,135 in 2020-21.

The decrease was due to depreciation expense of $1,187,149 and retirement of assets $103,659. The decrease was offset by expenditures for new assets of $609,403 and prior period adjustment for donated property for $267,390.

Deferred Outflows for governmental activities balance decreased $104,946 from $1,954,365 in 2019-20 to $1,849,419 in 2020-21.
• Pension related outflows decreased by $50,74l from $1,752,591 in 2019-20 to $1,701,850 in 2020-21.
• OPEB related outflows decreased by $54,205 from $201,774 in 2019-20 to $147,569 in 2020-21.
• Total liabilities for governmental activities balance increased $422,679 from $12,479,666 in 2019-20 to $12,902,345 in 2020-21.
• Current liabilities balance decreased $80,020, primarily due to a $68,577 decrease in accounts payable, $81,861 decrease in construction retention payable, and $734 decrease to interest payable. This was offset by a $56,155 increase to payroll payable and $14,997 increase to short term deposits.
• Net OPEB liability decreased by $238,297 and net pension liability increased $484,096. • Long-term debt increased $256,901. The City entered into a capital lease arrangement for a new Water Tender Apparatus for $437,652. This was offset by $126,171 of scheduled debt repayments. Compensated absences decreased by a net of $54,580. The decrease was primarily due to staff retirements in 2020-2021 and leave taken during the pandemic. • Governmental activities deferred inflows were $900,829 in 2019-20 and $796,523 in 2020-21 for a decrease of $104,306.
• Pension deferred inflows decreased $176,965.
• OPEB deferred inflows increased $72,659.

Business-Type Activities
• The business-type activities total net position balance decreased by $1,754,987 from $30,631,487 in 2019-2020 to $28,876,500 in 2020-2021 due to:
• Invested in capital assets net of related debt increased $94,085. • The restricted net position represents the City's debt servicing reserve requirements remained the same at $550,000 to satisfy full funding of the City's debt servicing requirements. • Unrestricted net position balance decreased by $1,849,072 from $14,651,207 in 2019-20 to $12,802,135 in 2020-21. The decrease is primarily due to the City's contribution to its pension trust of $2,000,000 as part of its pension funding strategy. - 5-

CITY OF YREKA
Management's Discussion and Analysis
For the Year Ended June 30, 2021
• Total assets for business-type activities balance decreased by $1,551,084 from $43,409,872 in 2019-20 to $41,858,788 in 2020-21.
• Current asset balances decreased $1,587,215 from $16,827,548 in 2019-20 to $15,240,333 in 2020-21, of which cash and investment balances decreased $1,339,484 and receivable balances decreased $247,731, of which $260,110 was a decrease in intergovernmental • Restricted cash balance remained the same at $550,000 for debt servicing reserves. • Capital assets increased $26,276 from $26,032,324 in 2019-20 to $26,058,600 in 2020-21. • Deferred outflows decreased $7,601 from $530,708 in 2019-20 and $523,107 in 2020-21. • Total liabilities for business-type activities balance increased $214,675 from $13,006,458 in 2019-20 to $13,221,133 in 2020-21.
• Current liabilities balance decreased $21,004.
• Net OPEB liability decreased $75,251.
• Net pension liability increased $355,834.
• Long-term liabilities balance decreased $44,904.
• Deferred inflows decreased $18,373 from $302,635 in 2019-20 to $284,262 in 2020-21.

Overview of the Financial Statements:

The discussion and analysis is intended to serve as an introduction to the City of Yreka's basic financial statements. The City of Yreka's basic financial statements comprise of three components: 1) government- wide financial statements, 2) fund financial statements and 3) notes to the financial statements. This report contains other supplementary information in addition to the basic financial statements.

Government-Wide Financial Statements:

The government-wide financial statements are designed to provide readers with a broad overview of the City of Yreka's finances in a manner like a private-sector business. The statement of net position presents information on all of the City of Yreka's assets and liabilities, with the difference between the two reported as the net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the City of Yreka is improving or deteriorating! The statement of activities presents information showing how the City's net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying events giving rise to the changes occur, regardless of the timing of related cash flows. Revenues and expenses are reported in this statement. For some items, this will only result in cash flows in future fiscal periods; an example would be the reporting for capital leases.

The government-wide financial statements distinguish functions of the City of Yreka that are principally supported by taxes, intergovernmental revenues and grants (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business-type activities).
-6-

CITY OF YREKA
Management's Discussion and Analysis
For the Year Ended June 30, 2021
The governmental activities of the City of Yreka include general government, public safety, recreation and culture, public works, and planning and community development.

The business-type activities of the City of Yreka include water and sewer operations.

The governnent-wide financial statements can be found on pages 26 through 28 of this report.

Fund Financial Statements:

A fund is a grouping of related accounts used to maintain control over resources that have been Governmental Funds:

Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term cash flows and ending fund balances available at the end of the fiscal year.

Balance Sheet and the Reconciliation of Total Governmental Fund Balance to the Statement of Net Position - Governmental Activities/Governmental Funds:

fiscal year 2020-2021, the differences are attributable to:
(1) the recognition of capital assets,
(2) the recognition of long-term liabilities,
(3) the deferred outflows of resources related to pension and other post-employment benefits, (4) the deferred inflows of resources related to pension and other post-employment benefits, (5) and that certain liabilities are not due and payable in the current period and therefore are not reported in the government funds.

The analysis of these two statements helps the reader understand the long-term impact of the City's capital expenditures and financing decisions.

Reconciliation of the Statement of Revenues, Expenditures and Changes in Funds Balance to the Statement of Activities - Governmental Funds:

in net position of governmental activities. In 2020-2021, the differences are attributable to:
(1) change in capital outlay net of depreciation,
change in long-term debt net of repayments,
(3) change in unavailable revenues
(4) change in deferred inflows and outflows, and
(5) change in other post-employment benefits, compensated absences, and pension obligations, (6) net cost arising from the disposal of capital assets. - 7-

CITY OF YREKA
Management's Discussion and Analysis
For the Year Ended June 30, 2021
The major funds within governmental funds include the General Operating Fund, Special Revenue Fund, Special Grants Fund, and Streets and Roads Fund. The major governmental funds are presented in (1) the governmental fund balance sheet, (2) the governmental fund statement of revenues, expenditures, and changes in fund balances for the governmental funds, and (3) the reconciliation of the Statement of Revenues, Expenditures and Changes in Funds Balance to the Statement of Activities Governmental Funds, found on pages 29 through 32 of this report.

The City of Yreka normally adopts a biannual appropriated budget for each of its governmental funds, however due to economic uncertainty arising from the coronavirus pandemic, the City adopted an annual budget with projections for the second year. A budgetary comparison statement for the major governmental funds demonstrates compliance with the budget and is located on pages 76 through 78 of this report.

Proprietary funds:

The City of Yreka maintains two different types of proprietary funds for its business-type activities.

These are also referred to as Enterprise Funds and are used to report the same functions presented as business-type activities in the government-wide financial statements. The City of Yreka uses these funds to account for its water and sewer operations. Proprietary funds provide the same type of information as the government-wide financial statements, only in more detail. The proprietary fund financial statements provide separate information for the water and sewer funds, each of which is considered a major fund.

The basic proprietary fund financial statements can be found on pages 33 through 37 of this report.

Fiduciary funds:

Fiduciary funds are used to account for resources held for the benefit of parties outside the government. A fiduciary fund represents an agency fund, which is custodial in nature (assets equal liabilities) and does not involve measurement of results of operation. The City's only agency fund accounts are for the non- adjudicated cash seizures arising from activities of the Siskiyou Unified Major Investigations Team, (SUMIT), on pages 38 and 39 of this report.

Notes to the financial statements:

The notes provide additional information that is essential in understanding the data provided in the government-wide and fund financial statements. The notes to the financial statements can be found on pages 40 through 69 of this report.

Other supplemental information:

In addition to the basic financial statements and accompanying notes, this report also presents certain required supplementary information that found on pages 70 through 79 of this report. -8-

CITY OF YREKA
Management's Discussion and Analysis
For the Year Ended June 30, 2021
Financial Analysis of the City as a Whole:

Government-Wide Financial Analysis:

As noted earlier, the net position may serve over time as a useful indicator of a government's financial position. The City of Yreka's net position was $27,908,057 for governmental activities and $28,876,500 for business type activities, a total of $56,784,557, at the close of fiscal year 2020-2021.

City of Yreka - Changes in Net Position
Governmental Business-Type
Total Net Position for: Activities Activities Total
Fiscal Year 2019-2020 26,142,648 30,631,487 $ : 56,774,135 Fiscal Year 2020-2021 27,908,057 28,876,500 56,784,557
Increase or (Decrease in Net Position) $ 1,765,409 $ (1,754,987)| $ 10,422 The largest portion of the City's net position reflects its investment in capital assets (e.g., land, buildings, machinery, and equipment as well as infrastructure assets such as roads, bridges, water and sewer systems), less any related debt used to acquire those assets that is still outstanding. The City of Yreka uses these capital assets to provide services to its citizens. Consequently, these assets are generally not available for future spending. Although the City of Yreka's investment in its capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities. _0-

CITY OF YREKA
Management's Discussion and Analysis
For the Year Ended June 30, 2021
City of Yreka - Governmental Activities Net Position
The schedule below displays a year over year comparative summary of the City's governmental activities net position, previously discussed in the financial highlights:

City of Yreka - Net Position
Governmental Activities
Increase/ Percentage
Governmental Activities (Decrease) Change
2019-2020 as
2019-2020 2020-2021 the base year
Current assets and other assets 12,283,290 14,870,111 2,586,821 21.1% Restricted assets 653,338 643,408 (9,930) -1.5%|
Net OPEB assets 25,852 25,852 N/A
Non current assets 24,632,150 24,218,135 (414,015) -1.7% Total Assets 37,568,778 39,757,506 2,188,728 5.8%
Deferred Outflows 1,954,365 1,849,419 (104,946) - 5.4%
Total Deferred Outflows 1,954,365 1,849,419 (104,946) -5.4% Current liabilities 579,879 499,859 (80,020) - 13.8%
Net OPEB liability 238,297 (238,297) - 100.0%
Net pension liability 7,162,794 7,646,889 484,095 6.8%
Long-term liabilities 4,498,696 4,755,597 256,901 5.7%
Total Liabilities 12,479,666 12,902,345 422,679 3.4%
Deferred Inflows 900,829 796,523 (104,306) -11.6%
Total Deferred Inflows 900,829 796,523 (104,306) -11.6% Net position:

Net investment in capital assets 21,968,150 21,149,483 (818,667) -3.7% Restricted 4,583,746 5,229,019 645,273 14.1%
Unrestricted (409,248) 1,529,555 1,938,803 -473.7%
Total Net Position $ 26,142,648 $ 27,908,057 1,765,409 6.8% -10-

CITY OF YREKA
Management's Discussion and Analysis
For the Year Ended June 30, 2021
City of Yreka - Business Type Activities Net Position
The schedule below displays a year over year comparative summary of the City's business-type activities net position, previously discussed in the financial highlights:

City of Yreka - Net Position
Business-Type Activities
Increase/ Percentage
Business-Type Activities (Decrease) Change
2019-2020 as
2019-2020 2020-2021 the base year
-
Current assets and other assets $ 16,827,548 $ 15,240,333 $ (1,587,215) -9.4% Restricted assets 550,000 550,000 0.0%
Net OPEB assets 9,855 9,855 N/A
Non current assets 26,032,324 26,058,600 26,276 0.1%
Total Assets 43,409,872 41,858,788 (1,551,084) -3.6%
Deferred Outflows 530,708 523,107 (7,601) -1.4%
Total Deferred Outflows 530,708 523,107 (7,601) - 1.4%
Current liabilities 297,652 276,648 (21,004) - 7.1%
Net OPEB liability 75,251 (75,251) -100.0%
Net pension liability 1,982,727 2,338,561 355,834 17.9% Long-term liabilities 10,650,828 10,605,924 (44,904) -0.4% Total Liabilities 13,006,458 13,221,133 214,675 1.7%
Deferred Inflows 302,635 284,262 (18,373) -6.1%
Total Deferred Inflows 302,635 284,262 (18,373) -6.1%
Net position:

Net investment in capital assets 15,430,280 15,524,365 94,085 0.6% Restricted 550,000 550,000 0.0%
1(1,849,072)
Unrestricted 14,651,207 12,802,135 - 12.6%
Total Net Position $ 30,631,487 $ 28,876,500 $ (1,754,987) -5.7% -11-

CITY OF YREKA
Management's Discussion and Analysis
For the Year Ended June 30, 2021
Comparison of Government Wide Revenues:

Year over
2019-2020 2020-2021 Year Change
Governmental Activities:

Program Revenue
Charges for services $ 897,453 $ 1,037,880 $ 140,427
Operating grants and contributions 1,218,796 1,395,185 176,389 Capital grants and contributions 138,829 41,008 (97,821) Total Program Revenue 2,255,078 2,474,073 218,995
General Revenue
Taxes:

Property 1,780,757 1,840,308 59,551
Sales and use 3,443,957 4,422,756 978,799
Transient occupancy taxes 720,811 1,150,819 430,008
Franchise taxes 280,751 279,828 (923)
Other taxes
Interest and investment earnings 297,325 34,120 (263,205) Miscellaneous 175,811 140,929 (34,882)
Gain (loss) on disposal of
capital assets 7,500 89,698 82,198
Transfers (596,362) (100,621) 495,741
Total General Revenues and Transfers 6,110,550 7.857.837 1,747,287 Total Governmental Activities 8,365,628 10,331,910 1,966,282 Business-Type Activities:

Program Revenue
Charges for services 5,442,142 5,735,521 293,379
Operating grants and contributions 269,623 (2,382) (272,005) Total Program Revenue 5,711,765 5,733,139 21,374
General Revenue
Interest and investment earnings 457,643 30,253 (427,390) Miscellaneous revenue 26,961 26,961
Transfers 596,362 100,621 (495,741)
Total General Revenues and Transfers 1,054,005 157,835 (896,170) Total Business-Type Activities 6,765,770 5,890,974 (874,796) Total Primary Government $15,131,398 $16,222,884 $ 1,091,486 Total primary government revenue slightly increased $1,091,486 from $15,131,398 in 2019-20 to $16,222,884 in 2020-21.
- 12-

CITY OF YREKA
Management's Discussion and Analysis
For the Year Ended June 30, 2021
Governmental Activities
Governmental activities program revenue increased $218,995. The increase consists of $140,427 charges for fees and services (development impact fee revenue) and $176,389 operating grants and contributions (reimbursement mutual aid response for public safety). Capital grants decreased by $97,821, reflective of one-time revenue.

Governmental activities general revenues increased $1,747,287. • During the pandemic both the City's transit occupancy tax deferral program and State of California Sales Tax deferral programs resulted in additional revenue being recognized in fiscal year 2020-2021 that had been deferred. Between deferral "catch-ups" and the heated- spending economy, tax revenues were significantly higher than the prior period. • Net transfers out decreased by $495,741 in 2020-2021 due to one-time development impact fees transfers to the enterprise funds. These fees were on a five-year payment deferral program from the Rainrock Casino for water and wastewater development impacts and were recognized in 2019-2020.

Business Type Activities
Business type activities program revenue increased $21,374. Charges for services increased $293,379, due to schedule rate increases. Miscellaneous revenue decreased $272,005 due to one-time grants reimbursement in 2019-2020.

Business type activities general revenue from grants and contributions decreased $896,170. Where in 2019-2020, $457,643 was primarily due to unrealized gains arising from marking the investment portfolio to market, unrealized gains that were eliminated in fiscal year 2020-2021. In 2019-2020, $676,895 was attributable to the transfer of development revenue from the general funds special revenues to the enterprise funds for proceeds relating to casino impact fees. - 13-

CITY OF YREKA
Management's Discussion and Analysis
For the Year Ended June 30, 2021
Comparison of Government Wide Program Expenses:

Year over
2019-2020 2020-2021 Year Change
Governiental Activities:

Program Expense
General government $ 2,302,032 $ 936,851 $ (1,365,181)
Public safety 4,581,362 4,802,337 220,975
Public ways and facilities 1,973,536 1,650,506 (323,030) Culture and recreation 787,648 682,005 (105,643)
Community development 589,673 587,857 (1,816)
Interest on long-term debt 180,782 174,335 (6,447)
Total Governmental Activities 10,415,033 8,833,891 (1,581,142) Business-Type Activities:

Program Expense
Sewer 2,566,788 3,601,181 1,034,393
Water 2,820,733 4,044,780 1,224,047
Total Business-Type Activities 5,387,521 7,645,961 2,258,440 Total Primary Government $15,802,554 $16,479,852 $ 677,298 Primary government expenses increased $677,298 from $15,802,554 in 2019-20 to $16,479,852 in 2020- Functional expenses for governmental activities decreased $1,581,142 from $10,415,033 in 2019-20 to $8,833,891 in 2020-21.

Government wide adjustments include changes in pension valuation, other post-employment benefits, compensated absences, debt-servicing interest and capitalization and amortization of capital assets. Detail changes in maintenance and operating expenses are detailed in the governmental fund section of this report.
• General governmental expense decreased $1,365,181. In February of 2020, the City made a one- time contribution of $1,298,000 to its California Employers Retirement Benefit Trust (CERBT), a significant part of the decrease.
• Public safety increased $220,975, primarily due to significant increases in operating expenses of nearly $498,176 during the pandemic and providing wildfire mutual aid support that partially offset by a year-over-year lower increase in pension costs of $286,890. • Public ways and facilities expenses decreased $323,030 primarily due to decreases in operating expenses of $191,491 during the pandemic, and a net decrease in depreciation expense of $111,242.
• Culture and recreation expense decreased $105,643. The City's community center and theater, as well as some park restrooms were closed during the pandemic. • Community development expense decreased $1,816.
• Interest on long term debt increased $6,447..
- 14-

CITY OF YREKA
Management's Discussion and Analysis
For the Year Ended June 30, 2021
Functional expenses for business-type activities increased $2,258,440 from $5,387,521 in 2019-20 to $7,645,961 in 2020-21. Most notably expenses increased due to a $2,000,000 transfer to the City's pension trust, one million from each enterprise fund.
• Sewer program expense increased $1,034,393.

Water program expense increased $1,224,047.

YREKA
1400 FAIRLANE ROAD
Yreka Police Station, 2020
-15-

CITY OF YREKA
Management's Discussion and Analysis
For the Year Ended June 30, 2021
Financial Analysis of the City's Funds:

As noted earlier, the City uses fund accounting to ensure and demonstrate compliance with finance- related legal requirements.

Governmental funds:

The focus of the City of Yreka's governmental funds is to provide information on near-term cash and available ending balances and reserves for operations. Such information is useful in assessing the City o:
(reka's financing requirements. Fund balances serve as a useful measure of a government's net capita available for spending at the end of the fiscal year. More detailed information on the City's governmental fund balances can be found on pages 58 to 59 of this report.

The general fund is the chief operating fund of the City of Yreka, and at the end of the current fiscal year, the City's governmental funds reported combined ending fund balances of $14,582,776. The following describes the fund balances designations:

Nonspendable: The nonspendable governmental fund balances for the City total $428,427 and represent medium and long-term loans to residents and businesses. These loans arise from housing and economic development grant lending programs and from City-issued promissory notes due to the sale of real City property.

Restricted: The restricted governmental fund balances for the City total $4,629,297. Of the $972,622 General Fund balance, $444,052 is reserved for capital outlays and represents the Crandall and Stewart specified donated funds. The City has expenditure control restricted to special capital outlays pursuant to donor wills. Restricted balances in special grant funds includes program income, generated from the City's residential and business lending, that is restricted by the grantor in re-use. Special revenue funds have a restricted fund balance from voter-approved parcel tax assessment for fire protective services.

Special revenue funds capital improvement reserves are from developer fees and are restricted to planned improvements. Street and road restricted balances are from statewide fuel (highway users tax accounts, or HUTA), restricted sales taxes (local transportation funds), and transfers in from the General Fund (restricted to transit, road and street construction, maintenance, and improvements).

Committed: The committed governmental fund balances for the City are zero.

Assigned: The assigned fund balances for the City are $2,147,261. The City has assigned these balances to cover capital improvements, planning and development, budget stabilization, other post employments benefits, grant contingencies and general liability reserves.

Unassigned: The City has $7,377,791 of unassigned governmental fund balances. - 16-

CITY OF YREKA
Management's Discussion and Analysis
For the Year Ended June 30, 2021
Proprietary funds:

The City of Yreka's proprietary funds, also referred to as business-type activities or Enterprise Funds, provide the same type of information found in the government-wide financial statements but in more detail. Total net position of the water and sewer funds at the end of the year amounted to $28,876,500, and the unrestricted net position was $12,802,135. In the statement on Cash Flows, page 36-37, the net increase in cash shows a net decrease of $1,339,484. The sewer cash balance decreased $890,162. The water utility proprietary fund's cash balance decreased $449,322. Overall, increases to cash balances build reserves for future scheduled capital outlay projects, whereas decreases to cash reflect planned capital outlay or debt repayment. In 2020-2021, the City contributed $2,000,000 to its California Employers Pension Prefunding Trust, a Section 115 trust fund.

Fiduciary funds:

Fiduciary funds consist of custodial funds that are used to account for assets held in a trustee or agent capacity for others. The City holds non-adjudicated seizure money on behalf of the SUMIT, a state recognized locally operated major crimes investigation team task force. In 2019, the SUMIT task force dissolved. However, the funds on deposit represent seizure funds that have not been adjudicated - 17-

CITY OF YREKA
Management's Discussion and Analysis
For the Year Ended June 30, 2021
General Fund Budgetary Highlights:

Below is a table comparing the differences between the original budget and the final amended budget for revenue and expenses in the General Fund, Special Grant Fund, Special Revenue and Streets and Roads Fund. More information is available on pages 76 through 78 of this report.

Schedule of Revenues and Expenditures - Budget to Actual 2020-2021 (Unfavorable) Variance With
General Fund Original Final Actual Final to Org. Actual to Final Revenue $ 6,238,587 S 7,915,314 $8,718,866 $ 1,676,727 $ 803,552 Expense 6,297,294 6,680,494 6,354,312 (383,200) 326,182 Excess (deficiency) of revenue over (under) expenses (58,707) 1,234,820 2,364,554 1,293,527 1,129,734 Other Financing Sources and (Uses) (421,088) (341,119) (314,457) 79,969 26,662 Net Change in Fund Balance (479,795) $ 893,701 $2,050,09 $ 1,373,496 S 1,156,396 (Unfavorable) Variance With
Original Final Actual Final to Org. Actual to Final
Special Grants
916,475 $ 987,475 56,046 $ 71,000 (931,429)
Revenue
Expense 1.043,750 1,163,710 241,509 (119,960) 922,201
Excess (deficiency) of revenue over (under) expenses (127,275) (176,235) (185,463) (48,960) (9,228) Other Financing Sources and (Uses) 52.000 52,000
Net Change in Fund Balance S (127,275) S (176,235) S (133,463) (48,960) S 42,772 (Unfavorable) Variance With
Special Revenue Original Final to Org. Actual to Final
Revenue 526.000 717,000 741,920 191,000 24,920
204,348 642,000 627,099 (437,652) 14,901
Expense
Excess (deficiency) of revenue over (under) expenses 321,652 75,000 114,821 (246,652) 39,821 Other Financing Sources and (Uses) (9,500) 256,036 257,111 265,536 1,075 Net Change in Fund Balance 312,152 331.036 371.932 $ 18.884 $ 40,896 (Unfavorable) Variance With
Streets and Roads Original Final Actual Final to Org. Actual to Final Revenue 601,004 621.717 651.201 20,713 29,484
Expense 1,022,092 1.068.385 989,885 (46,293) 78,500
Excess (deficiency) of revenue over (under) expenses (421,088) (446,668) (338,684) (25,580) 107,984 Other Financing Sources and (Uses) 421,088 535,734 535,734 114,646 Net Change in Fund Balance 89,066 $ 197,050 $ 89,066 107,984 General Operating Fund:

Total revenues were $6,238,587 in the original budget, $7,915,314 in the final budget and $8,718,866 • The revenue increase of $1,676,727 in the final budget to adopted budget is primarily due to increases in taxes and assessments of $1,250,000 in sales tax and $260,000 in transit occupancy taxes, "lodging tax. Intergovernmental revenue increased $166,727 in the final budget to adopted budget due to $165,000 reimbursement to the Yreka Volunteer Fire Department for CalOES fire mutual aid response.
-18-

CITY OF YREKA
Management's Discussion and Analysis
For the Year Ended June 30, 2021
• The revenue increase of $803,552 in the actual to final budget is primarily due to increases in transit occupancy taxes, "lodging tax" of $441,139. Property tax revenue and sales tax increased $90,658 and $72,757 respectively. Intergovernmental revenue increased in the actual to final budget $108,595, where $64,091 was part of the $96,000 Coronavirus relief funding, and $11,770 for mandated cost claim reimbursements from the State of California, and $10,233 for Yreka PD mutual aid reimbursement on major CalOES fire events.
• Total expenses were $6,297,294 in the original budget, $6,680,494 in the final budget and $6,354,312 for actuals.

The expense increased by $383,200 in the final budget to adopted budget in police $124,000 and fire $98,500 expenditures, in part due to mutual aid response. General government expenditures increase $147,025 primarily due to a claim settlement, where insurance reimbursement was received late in the fall of 2021. City administration increased $114,275 in part due to accrued compensated balances and retirement of the City Manager in June.

Capital outlay decreased $119,000 due to delays in building improvement projects relating to the coronavirus pandemic.
• Other Financing Sources and (Uses) were ($421,088) in the original budget, ($341,119) in the final budget and ($314,457) for actuals.
• The decrease in the financing sources $79,969 in the final budget to adopted budget was due to a revenue transfer from special revenue of development fees, offsetting the cost of debt servicing on the police station $191,000 that was offset by an increase in transfer out expense to the street funds of $111,031.
• The change in the general fund balance was ($479,795) in the original budget, $893,701 in the final budget and $2,050,097 for actuals.

Special Grant Fund:
• Special grant funds were not a major special revenue fund in fiscal year 2021-2022, primarily due to delay in capital projects and construction during the coronavirus pandemic that delayed many construction timelines.

Special Revenue Fund:
• Revenues were $526,000 in the original budget, $717,000 in the final budget and $741,920 for actuals. The increases were due development fee receipts. • Expenses were $204,348 in the original budget and $642,000 in the final budget, and $627,099 for actuals.
• The increase of $437,652 in the final budget to adopted budget was to purchase a water tender apparatus, primarily to assist with wildlands firefighting and prevention and protection of the City from wildland fire events.
• Other Financing Sources and (Uses) were $(9,500) in the original budget, $256,036 in the final budget and $257,111 for actuals.
- 19-

CITY OF YREKA
Management's Discussion and Analysis
For the Year Ended June 30, 2021
• The transfer out increased $286,616 in the final budget to adopted budget and includes development fee revenues relating to growth impacts to the City. The transfers out are to offset debt servicing, attributable to growth and development impacts to the water, sewer, and general debt servicing fund for police station building where improvements have been financed as insufficient impact fees had been collected for the growth impacts prior to construction. • Proceeds from debt of $437,652 in the final budget to adopted budget were used to finance the water tender apparatus.

Streets and Roads Fund:
• Revenues were $601,004 in the original budget, $621,717 in the final budget and $651,201 for actuals.
• Expenses were $1,022,092 in the original budget, $1,068,385 in the final budget and $989,885 for actuals.
• Other financing sources were $421,088 in the original budget and $535,734 in the final budget and actuals that reflects a transfer in of $111,031 from the general operating fund. -20-

CITY OF YREKA
Management's Discussion and Analysis
For the Year Ended June 30, 2021
Capital Assets and Debt Administration
Changes in Capital Assets
Balance Transfers/ Balance
June 30, 2020 Additions Retirements Adjustments June 30,2021 Governmental Activities:

Capital assets not being depreciated;
Land $ 1,909,498 $ 30,353 $ - $ 267,390 $ 2,207,241
Construction in Progress 1,765,609 141,397 (608,416) 1,298,590 Total Capital Assets, Not Being Depreciated 3,675,107 171,750 (341,026) 3,505,831 Capital assets being depreciated;
Building and Structures 11,764,744 11,764,744
5,018,040 437,653 (331,704) 5,123,989
Machinery and Equipment
Infrastructure 34,050,219 608,416 34,658,635
Governmental Activities Capital Assets 54,508,110 609,403 (331,704) 267,390 55.053.199 Less Accumulated Depreciation (29,875,960) (1,187,149) 228,045 (30,835,064) Governmental Activities Capital Assets, Net 24,632,150 (577,746) (103,659) 267,390 24,218,135 Business-Type Activities:

Capital assets not being depreciated;
Land 374.428 374,428
Construction in Progress 343,408 812,211 (67,878) 1,087,741 Total Capital Assets, Not Being Depreciated 717,836 812,211 (67,878) 1,462,169 Capital assets being depreciated;
Building and Structures 12,425,795 12,425,795
8,061,822 496,974 67,878 8.626.674
Machinery and Equipment
Infrastructure 29 429.842 29,429,842
Total Business Activities Capital Assets 50,635,295 103091185 51,944,480 Less Accumulated Depreciation (24,602,971) (1.282.909) (25,885,880) Business-Type Capital Assets, Net 26,032,324 26,276 26,058,600 Total Capital Assets, Net $50,664,474 $ (551,470) S (103,659) $ 267,390 $50,276,735 The City of Yreka's investment in capital assets for its governmental and business type activities as of are land and land right of ways, used primarily for streets and construction that is in progress. infrastructure include streets and sidewalks, curbs and gutters, drainage systems, bridges, and lighting systems.

The City has numerous master plan studies where engineers have identified the capital improvement projects needed within the next five to ten years for the City's infrastructure assets of streets, storn water drainage, water and sewer utilities. To that end, the City remains focused in its efforts to deal with ways to fund infrastructure improvements.

Capital grants remain a primary source of funding for capital outlay to the City's aging infrastructure.

The City's streets and roads need routine maintenance and rehabilitation. Fuel or gas taxes for streets and roads do not provide an adequate revenue stream for repairs, and the City has relied on competitive grants, sales tax revenues and street reserves for road improvements. 21-

CITY OF YREKA
Management's Discussion and Analysis
For the Year Ended June 30, 2021
The City improved the safety and reliability of its water and sewer systems. The City has entered into grant and lending agreements upgrade these systems. Planned utility rate increases from 2018 to 2023, seek to (a) adequately fund these utilities, (b) demonstrate the City's ability to debt service its loan obligations, and (c) maintain an adequate level of reserves.

Major capital asset events during the year are listed as follows.

Governmental Activities
• Land - The City purchased a small parcel on South Foothill across from a future homeless shelter for a proposed urban campground. In addition, the State Department of General services procured on behalf of the City a parcel of land pursuant to the Flood Hazard Reduction Grant a $267,390 in the Yreka Creek floodplain.
• Transfers - Transfers from Construction in Progress to Capitalized Depreciating Assets for $608,416 includes (1) a multi-year project to implements an asset management system (Cartegraph) and geographic information system (GIS), in conjunction with an integrated public applications-based reporting system (SeeClickFix) for $527,368, and (2) $81,048 surface paving of downtown parking lots.
• Construction in Progress - At the end of 2020-2021 CIP totals $1,298,590. • Of the outstanding construction in progress, $1,276,908 relates to the Flood Hazard Reduction Grant for flood corridor development project along Yreka Creek. • Machinery and Equipment - The City's acquired a water tender apparatus $437,653 and sold a 2008 Seagraves Attacker aged equipment that was fully depreciated with a book value of $331,704, net proceeds from sale of the asset was $114,500.

Business Type Activities
• Construction in Progress - Additions to construction in process projects were $812,211 for water distributions and sewer collection systems capital projects, primarily relating to water $350,297 and sewer $368,698 utility replacement projects underneath California State Highway 3. An additional construction in process of $43,709 for E. Lennox Water design and $49,507 for sewer collection improvements system design, both pursuant to Prop. 1 State of California grant projects. • Transfers - Transfer from construction in progress was water vacuum truck apparatus prefabricated - heated storage garage $67,878.
• Machinery and Equipment - The City acquired equipment totaling $496,974 that included Vacor water vacuum apparatus $413,780, Hyster forklift $31,753, and a 2021 Ford F350 Supercab $51,441. -22-

CITY OF YREKA
Management's Discussion and Analysis
For the Year Ended June 30, 2021
Changes in Long-term Liabilities, Long-term Debt and Compensated Absences:

Changes in Long-term Liabilities
Long-term liabilities Current
June 30, 2020 Additions Reductions June 30, 2021 Portion Governmental Activities:

Compensated Absences 317,472 $ 242,052 $ 296,632 $ 262,892 $ 200,000 Capital Lease 437,652 437,652 85,064
Loans Payable - Governmental
Agencies 1,517,224 93,171 1,424,053 98,196
Certificates of participation -
USDA Rural Development 2,664,000 33,000 2,631,000 34,000 Governmental Activities 4,498,696 679,704 422,803 4,755,597 417,260 Business-type Activities:

Compensated Absences 48,784 91,140 68,235 71,689 71,689 Capital Lease 413,780 46,545 367,235 80,835
Loans Payable - Governmental
Agencies 219,044 219,044 -
Certificates of participation -
USDA Rural Development 10,383,000 216,000 10,167,000 221,000 Business-type Activities 10,650,828 504,920 549,824 10,605,924 373,524 Total long-term liabilities $ 15,149,524 $ 1,184,624 $ 972,627 $ 15,361,521 $ 790,784 At the end of the 2020-2021, total
long-term liabilities were $15,361,521.

That includes $790,784 for the current
portion of long-term debt and
compensated absences. In 2020-2021.
the City entered into two five-year
capital 5891,42. rincipal repaymentaling
leases and debt were $607,760. The
City's net position for compensated
absences decreased by $54,580 for
governmental activities and increased
by $22,905 for business-type activities.

North Street Water Main replacement, August 29,
2011
Detailed information on lenders, rates and maturities for long-term debt are found on pages 53 through 57 of this report.
-23-

CITY OF YREKA
Management's Discussion and Analysis
For the Year Ended June 30, 2021
Next Year's Budgets and Rates:

Budget Highlights for 2021-2022:

Below are highlights for fiscal year 2021-22 from the City's biannual budget, adopted by the City Council on September 7, 2021. The budget can be found on the City's website, http://ci.yreka.ca.us City of Yreka
2021-22 Adopted Budget
Adopted Adopted Excess of
Budgeted Budgeted Revenue over
Revenue Expense Expense
Total General Fund $ 7,524,756 $ 8,071,073 $ (546,317)
Total Special Rev. Fund 548,500 355,226 $193,274
Total Streets and Roads 1,177,280 1,177,280 $0
Special Grant Fund 1,964,600 2,544,750 ($580,150)
Total Governmental Activity Funds 11.215.136 12,148,329 (933,193) Sewer Fund 6,280,933 6,460,835 (179,902)
Water Fund 8,683,559 8,803,237 (119,678)
Total Business-Type Funds 14,964,492 15,264,072 (299,580) All Funds Combined $ 26,179,628 $ 27,412,401 $ (1,232,773) For Governmental Activities, the City projects a $933,193 decrease in fund balances. At budget adoption the City was awaiting for the Department of Treasury final rulings for the coronavirus American Rescue Plan Act (ARPA) funding guidelines. The City anticipates using the APRA revenue loss calculation to offset most of the current year excess spending within the General Fund. Reserves have been accumulated in prior years for planned system capital improvements within the Special Grant fund for City Hall accessibility building improvements.

For Business Activities, the City anticipates a $299,580 decrease to fund balance reserves. The decrease in the business type funds reflects planned major capital outlay for the replacement of water and sewer mains located beneath CA Highway 3, in anticipation of CalTrans repaving of the highway that runs the north-south length of the town in 2023-2024. Reserves have been accumulated in prior years for planned system capital improvements.
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CITY OF YREKA
Management's Discussion and Analysis
For the Year Ended June 30, 2021
General Fund Revenue Projections:

General Operating Fund - Fiscal Year Mainstream Revenue Comparison Adopted
Actual Actual Actual Budget
18-19 19-20 20-21 21-22
Property Tax (secured & unsec. roll) $1,130,975 $ 1,143,815 $ 1,186,188 $ 1,158,650 Property Tax arising from MVLF shift (1) 628,948 630,797 654,120 650,000 Transient Lodging 825,338 720,811 1,201,139 825,000
Sales Tax 3,383,559 3,443,956 4,422,757 3,500,000
Franchises 278,049 280,751 274,117 280,000
Licenses and Permits 225,149 199,952 230,172 187,900
Fines and Forfeitures 487 (117) 2,292 250
Use of Money and Property 289,167 227,556 3,223 70,800
Intergovernmental 379,877 393,416 605,484 344,034
User Fees and Charges 98,868 57,834 50,505 45,825
Administrative Cost Recovery (2) 331,961 389,001 456,184 445,797 Other Revenues 112,527 142,494 306,529 16,500
Subtotal General Fund Revenue $7,684,905 $ 7,630,266 $ 9,392,710 $ 7,524,756 (1) Prop lax arising from the MVLF shift.
(2) Administrative Cost Recovery is netled against the departinental administrative and general governmental expense on in the Financial Statements, but represented as a revenue for budgeting purposes.

Horizon Issues for 2021-2022:

1. Supply chain constraints arising from global trade impacts relating to construction projects pending and or under contract, for example availability of water and sewer mainline pipe.

2. Rental market and inventory of available housing is restricted both from impacts relating to wildfires displacing residents in Siskiyou County and Southern Oregon and the relocation of urban dwellers to the area due to affordability, remote work opportunities and lifestyle decisions.

3. Growth in the City's homeless population.

4. Closure of businesses, unemployment, and economic impacts to businesses within the areas arising from the coronavirus pandemic.

5. Retention and recruitment of human talent.

Requests for Information:

This financial report is designed to provide to all interested readers a general overview of the City of Yreka's finances. Questions concerning any of the information provided in this report, or requests for additional financial information, can directed to the City's Finance Director, 701 Fourth Street, Yreka, CA 96097, website www.ci.yreka.ca.us.
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Basic Financial Statements
• Government-Wide Financial Statements

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CITY OF YREKA
Statement of Net Position
June 30, 2021
Governmental Business-Type
Activities Activities Totals
ASSETS
Cash and investments $ 12,657,807 $ 14,608,874 $ 27,266,681 Receivables:
224,208 609,328 833,536
Accounts
355,876 355,876
Intergovernmental
13,949 22,131 36,080
Interest
1,189,844 1,189,844
643,408 550,000 1,193,408
Restricted cash and investments
428,427 428,427
Loans receivable
25,852 9,855 35,707
Net OPEB asset
Capital assets:
3,505,831 1,462,169 4,968,000
Non-depreciable
Depreciable, net 20,712,304 24,596,431 45,308,735
Total capital assets 24,218,135 26,058,600 50,276,735
Total Assets 39,757,506 41,858,788 81,616,294

DEFERRED OUTFLOWS OF RESOURCES
Deferred pension adjustments 1,701,850 466,851 2,168,701 147,569 56,256 203,825
Deferred OPEB adjustments
Total Deferred Outflows of Resources 1,849,419 523,107 2,372,526

LIABILITIES
134,080 184,540 318,620
Accounts payable
343,203 343,203
Salaries and benefits payable 22,108
Interest payable 22,576 114,684
Long-term liabilities:

Due within one year 417,260 373,524 790,784
4,338,337 10,232,400 14,570,737
Due in more than one year
Net pension liability 7,646,889 2,338,561 9,985,450
Total Liabilities 12,902,345 13,221,133 26,123,478

DEFERRED INFLOWS OF RESOURCES
485,926 165,857 651,783
Deferred pension adjustments 118,405 429,002
Deferred OPEB adjustments 310,597
Total Deferred Inflows of Resources 796,523 284,262 1,080,785 The notes to the basic financial statements are an integral part of this statement.

Continued (Page 1 of2)
-26-

CITY OF YREKA
Statement of Net Position
June 30, 2021
Governmental Business-Type
Activities Activities Totals

NET POSITION
Net investment in capital assets 21,149,483 15,524,365 36,673,848 Restricted for:

Public safety 1,664,978 1,664,978
Public ways and facilities 1,034,265 1,034,265
Culture and recreation 41,295 41,295
Community development 872,479 872,479
Capital projects 819,524 819,524
796,478 550,000 1,346,478
Debt service
Unrestricted 1,529,555 12,802,135 14,331,690
Total Net Position $ 27,908,057 $ 28,876,500 $ 56,784,557 The notes to the basic financial statements are an integral part of this statement.

Continued (Page 2 of 2)*
-27-

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CITY OF YREKA
Statement of Activities
For the Year Ended June 30, 2021
Program Revenues
Operating Capital
Charges for Grants and Grants and
Functions/Programs: Expenses Services Contributions Contributions Governmental activities:

General government $ 936,851 $ 535,108 $ 16,141 $
Public safety 4,802,337 334,306 594,300
Public ways and facilities 1,650,506 168,834 784,694 41,008 Culture and recreation 682,005 (368) 50
Community development 587,857
Interest on long-tern debt 174,335
Total Governmental Activities 8,833,891 1,037,880 1,395,185 41,008 Business-type activities:

Sewer 3,601,181 2,657,017
4,044,780 3,078,504 (2,382) :

Water
Total Business-Type Activities 7,645,961 5,735,521 (2,382) Total $ 16,479,852 $ 6,773,401 $ 1,392,803 41,008
General Revenues:

Property taxes
Sales and use taxes
Transient occupancy taxes
Franchise taxes
Interest and investment earnings
Miscellaneous
Gain on sale of capital assets
Transfers
Total General Revenues and Transfers
Change in Net Position
Net Position - Beginning
Prior period adjustment
Net Position - Beginning, Restated
Net Position - Ending
The notes to the basic financial statements are an integral part of this statement. -28-
Net (Expense) Revenue and
Changes in Net Position
Governmental Business-Type
Activities Activities Totals
$ (385,602) $ - $ (385,602)
(3,873,73l) (3,873,731)
(655,970) (655,970)
(682,323) (682,323)
(587,857) (587,857)
(174,335) (174,335)
(6,359,818) (6,359,818)
(944,164) (944,164)
(968,658) (968,658)
(1,912,822) (1,912,822)
(6,359,818) (1,912,822) (8,272,640)
1,840,308 1,840,308
4,422,756 4,422,756
1,150,819 1,150,819
279,828 279,828
34,120 30,253 64,373
140,929 26,961 167,890

89.698 89,698
(100,621) 100,621
7,857,837 157,835 8,015,672
1,498,019 (1,754,987) (256,968)
26,142,648 30,631,487 56,774,135
267,390 267,390
26,410,038 30,631,487 57,041,525
$ 27,908.057 $ 28,876,500 $ 56,784,557
The notes to the basic financial statements are an integral part of this statement. -28-

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Basic Financial Statements
• Fund Financial Statements

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CITY OF YREKA
Balance Sheet
Governmental Funds
June 30, 2021
Streets Special Special
General and Roads Revenue Grants Totals
ASSETS
Cash and investments $ 9,236,705 $ 931,510 $ 1,115,809 $ 1,373,783 $ 12,657,807 Receivables:

Accounts 187,032 35,856 1,320 224,208
Intergovernmental 15,107 28,885 1,654 311,884 355,876
Interesti 9,844 1,490 961 13,949
Taxes 1,105,816 84,028 : : 1,189,844
Due from other funds 181,830 181,830
Restricted cash and investments 443,408 200,000 643,408 Loans receivable 428,427 428,427
Total Assets $ 11,179.742 $ 1,045,913 $ 1,353,319 $ 2,116,375 $ 15,695,349

LIABILITIES
Accounts payable $ 85,684 21,284 2,415 $ 9,700 $ 119,083 Salaries and benefits payable 343,203 343,203
Interest payable 22,576 22,576
Deposits payable 14,997 14,997
Due to other funds 181,830 181,830
Total Liabilities 466,460 21,284 2,415 191,530 681,689

DEFERRED INFLOWS OF RESOURCES
Unavailable revenue 119,000 311,884 430,884
Total Deferred Inflows of Resources 119,000 311,884 430,884

FUND BALANCES
Nonspendable 428,427 428,427
Restricted 972,622 1,024,629 1,350,904 1,281,142 4,629,297 Assigned 2,052,412 94,849 2,147,261
Unassigned 7,569,248 (191,457) 7,377,791
Total Fund Balances 10,594,282 1,024,629 1,350,904 1,612,961 14,582,776 Total Liabilities, Deferred Inflows
of Resources and Fund Balances $ 11,179,742 $ 1,045,913 $ 1,353,319 $ 2,116,375 $ 15,695,349 The notes to the basic financial statements are an integral part of this statement. -29-

CITY OF YREKA
Reconciliation of the Governmental Funds Balance
Sheet to the Government-Wide Statement of
Net Position - Governmental Activities
June 30, 2021
Total Fund Balances - Total Governmental Funds $ 14,582,776 Amounts reported for governmental activities in the Statement of Net Position are different because:

Capital assets used in governmental activities are not financial resources and therefore are not reported in the governmental funds balance sheet. 24,218,135
Other long-term assets are not available to pay for current period expenditures and therefore are reported as unavailable revenue in the governmental funds. 430,884 Deferred outflows of resources related to pension and OPEB are not reported in the governmental funds. 1,849,419 Deferred inflows of resources related to pension and OPEB are not reported in the governmental funds. (796,523) Certain liabilities are not due and payable in the current period and therefore are not reported in (262,892)
Compensated absences
Loans payable (1,424,053)
(2,631,000)
(437,652)
(7,646,889)
Net pension liability
25,852
Net OPEB liability (asset)
Net Position of Governmental Activities $27,908,057
The notes to the basic financial statements are an integral part of this statement. -30-

CITY OF YREKA
Statement of Revenues, Expenditures and
Changes in Fund Balances
Governmental Funds
For the Year Ended June 30, 2021
Streets Special Special
General and Roads Revenue Grants Totals

REVENUES
Taxes and assessments $ 7,738,320 $ - 286,917 $ $ 8,025,237 Licenses and permits 230,172 208,941 439,113
2,292 19,933 i...

Fines and forfeitures 22,225
Use of money 3,225 8,871 6,986 34,120
Intergovernmental 605,484 616,285 41,008 1,262,777
Charges for services 50,505 239,076 289,581
Other revenues 88,868 6,112 94,980
Total Revenues 8,718,866 651,201 741,920 56,046 10,168,033

EXPENDITURES
Current:

General government 1,027,529 12,032 1,039,561
Public safety 4,162,202 91.10 2,415 4,164,617
Public ways and facilities 87,214 1,044,988
Culture and recreation 507,045 : 507,045
Community development 438,997 : 107,688 546,685
Debt service:

Principal 33,000 : 93,171 126,171
Interest and other charges 92,506 81,829 174,335
Capital outlay 5,819 78,745 437,652 87,187 609,403
Total Expenditures 6,354,312 989,885 627,099 241,509 8,212,805 Excess of Revenues Over (Under)
Expenditures 2,364,554 (338,684) 114,821 (185,463) 1,955,228

OTHER FINANCING SOURCES (USES)
Proceeds from sale of capital assets 26,857 114,500 52,000 193,357 Proceeds from debt 190,806 535,734 437,652 437,652
Transfers in ... 726,540
Transfers out (532,120) (295,041) (827,161)
Total Other Financing Sources (Uses) (314,457) 535,734 257,111 52,000 530,388 Net Change in Fund Balances 2,050,097 197,050 371,932 (133,463) 2,485,616 Fund Balances - Beginning 8,544,185 827,579 978,972 1,746,424 12,097,160 Fund Balances - Ending $ 10,594,282 $ 1,024,629 $ 1,350,904 $ 1,612,961 $ 14,582,776 The notes to the basic financial statements are an integral part of this statement. -31-

CITY OF YREKA
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the
Government-Wide Statement of Activities - Governmental Activities For the Year Ended June 30, 2021
Net Change in Fund Balances - Total Governmental Funds $ 2,485,616 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 their estimated useful lives and reported as depreciation expense.

Expenditures for capital outlay 609,403
Less current year depreciation (1,187,149)
Governmental funds only report the disposal of assets to the extent proceeds are received from the sale.

In the Statement of Activities, a gain or loss is reported for each disposal. This is the net cost of the capital assets disposed. Proceeds from the sale of capital assets were $193,357. (103,659) Debt proceeds provide current financial resources to governmental funds, but issuing debt increases long-term liabilities in the Statement of Net Position. Repayment of principal is an expenditure in the governmental funds, but the repayment reduces long-term liabilities in the Statement of Net Position. 126,171
Principal retirements
Proceeds from the issuance of debt (437,652)
Some revenues reported in the Statement of Activities will not be collected for several months after the City's year-end and do not provide current financial resources and therefore are not reported as revenues in the governmental funds.

Change in unavailable revenue 171,295
Certain changes in deferred outflows and deferred inflows of resources reported in the Statement of Activities relate to long-term liabilities and are not reported in the governmental funds.

Changes in deferred outflows of resources related to pension (50,741) Changes in deferred outflows of resources related to OPEB (54,205) Changes in deferred inflows of resources related to pension 176,965 Changes in deferred inflows of resources related to OPEB (72,659) Some 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.

Change in compensated absences 54,580
Change in net pension liability (484,095)
Change in net OPEB liability/asset 264,149
Change in Net Position of Governmental Activities $ 1,498,019 The notes to the basic financial statements are an integral part of this statement. -32-

CITY OF YREKA
Statement of Net Position
Proprietary Funds
June 30, 2021
Business-Type Activities - Enterprise Funds
Sewer Water Totals
ASSETS
Current Assets:

Cash and investments $ 5,800,046 $ 8,808,828 $ 14,608,874 Receivables:

Accounts 250,726 358,602 609,328
Interest 8,930 13,201 22,131
Total Current Assets 6,059,702 9,180,631 15,240,333
Noncurrent Assets:

Restricted cash and investments 250,000 300,000 550,000 Net OPEB asset 4,499 5,356 9,855
Capital assets:

Non-depreciable 797,225 664,944 1,462,169
Depreciable, net 11,145,447 13,450,984 24,596,431
Total Noncurrent Assets 12,197,171 14,421,284 26,618,455 Total Assets 18,256,873 23,601,915 41,858,788

DEFERRED OUTFLOWS OF RESOURCES
Deferred pension adjustments 213,708 253,143 466,851
Deferred OPEB adjustments 25,682 30,574 56,256
Total Deferred Outflows of Resources 239,390 283,717 523,107

LIABILITIES
Current Liabilities:

Accounts payable 110,812 73,728 184,540
Interest payable 60,464 31,644 92,108
Compensated absences 31,929 39,760 71,689
Certificates of participation 85,000 136,000 221,000
Capital leases 80,835 80,835
Total Current Liabilities 288,205 361,967 650,172
The notes to the basic financial statements are an integral part of this statement.

Continued (Page'l of 2) •
-33-

CITY OF YREKA
Statement of Net Position
Proprietary Funds
June 30, 2021
Business-Type Activities - Enterprise Funds
Sewer Water Totals
Noncurrent Liabilities:
4,366,000 5,580,000 9,946,000
Certificates of participation
286,400 286,400
Capital leases 1,268,050 2,338,561
1,070,511
Net pension liability
5,436,511 7,134,450 12,570,961
Total Noncurrent Liabilities

5.724,716 7,496,417 13,221,133
Total Liabilities

DEFERRED INFLOWS OF RESOURCES
75,924 89,933 165,857
Deferred pension adjustments
54,054 64,351 118,405
Deferred OPE adjustments
Total Deferred Inflows of Resources 129,978 154,284 284,262

NET POSITION
7,491,672 8,032,693 15,524,365
Net investment in capital assets
250,000 300,000 550,000
Restricted for debt service
4,899,897 7,902,238 12,802,135
Unrestricted
$ 12,641.569 $ 16,234,931 $ 28,876,500
Total Net Position
The notes to the basic financial statements are an integral part of this statement.

Continued (Page 2 of 2)*
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CITY OF YREKA
Statement of Revenues, Expenses and
Changes in Net Position
Proprietary Funds
For the Year Ended June 30, 2021
Business-Type Activities - Enterprise Funds
Sewer Water Totals

OPERATING REVENUES
Charges for services $ 2,657,017 $ 3,078,504 $ 5,735,521 Other revenues 13,712 13,249 26,961
Total Operating Revenues 2,670,729 3,091,753 5,762,482

OPERATING EXPENSES
Power and water 198,269 275,047 473,316
Treatment 1,320,563 1,208,451 2,529,014
Sewer collection 780,036 780,036
Water distribution 1,071,872 1,071,872
Administration and billing 578,774 670,709 1,249,483
Depreciation 596.826 686,083 1,282,909
Total Operating Expenses 3,474,468 3,912,162 7,386,630
Operating Income (Loss) (803,739) (820,409) (1,624,148)

NON-OPERATING REVENUES (EXPENSES)
Intergovernmental (2,382) (2,382)
13,003 17,250 30,253
Interest income
Interest expense (126,713) (132,618) (259,331)
Total Non-Operating Revenues (Expenses) (113,710) (117,750) (231,460) Income (Loss) Before Transfers (917,449) (938,159) (1,855,608) Transfers in 26,327 74,294 100,621
Change in Net Position (891,122) (863,865) (1,754,987)
Total Net Position - Beginning 13,532,691 17,098,796 30,631,487 Total Net Position - Ending $ 12,641,569 $ 16,234,931 $ 28,876,500 The notes to the basic financial statements are an integral part of this statement. -35-

CITY OF YREKA
Statement of Cash Flows
Proprietary Funds
For the Year Ended June 30, 2021
Business-Type Activities - Enterprise Funds
Sewer Water Totals

CASH FLOWS FROM OPERATING ACTIVITIES
Receipts from customer $ 2,656,477 $ 3,058,198 $ 5,714,675 Payments to suppliers (2,258,496) (2,609,814) (4,868,310) Payments to employees (473,341) (493,281) (966,622)
Net Cash Provided (Used) by Operating Activities (75,360) (44,897) (120,257)

CASH FLOWS FROM NON-CAPITAL FINANCING ACTIVITIES
Intergovernmental revenues received 257,728 257,728
20,327 74,294 100,621
Transfers from other funds
Net Cash Provided (Used) by Non-Capital
Financing Activities 26,327 332,022 358,349

CASH FLOWS FROM CAPITAL AND RELATED

FINANCING ACTIVITIES
Acquisition of capital assets (434,081) (875,104) (1,309,185) Proceeds from debt 413,780 413,780
Principal paid on debt (302,044) (179,545) (481,589)
Interest paid on debt (132,388) (133,875) (266,263)
Net Cash Provided (Used) by Capital and
Related Financing Activities (868,513) (774,744) (1,643,257)

CASH FLOWS FROM INVESTING ACTIVITIES
Interest on investments 27,384 38,297 65,681
Net Cash Provided (Used) by Investing Activities 27,384 38,297 65,681 Net Increase (Decrease) in Cash and Cash Equivalents (890,162) (449,322) (1,339,484) Balances - Beginning 6,940,208 9,558,150 16,498,358
Balances - Ending $6,050,046 $ 9,108,828 $ 15,158,874
The notes to the basic financial statements are an integral part of this statement.

Continued (Page*l of 2)
-36-

CITY OF YREKA
Statement of Cash Flows
Proprietary Funds
For the Year Ended June 30, 2021
Business-Type Activities - Enterprise Funds
Sewer Water Totals

RECONCILIATION OF OPERATING INCOME (LOSS)

TO NET CASH PROVIDED (USED) BY OPERATING

ACTIVITIES
Operating income (loss) $ (803,739) $ (820,409) $ (1,624,148) Adjustments to reconcile operating income to net cash
provided (used) by operating activities:

Depreciation 596,826 686,083 1,282,909
Decrease (increase) in:

Accounts receivable (14,252) (33,555) (47,807)
Deferred outflows - pension adjustments 6,313 (6,174) 139 Deferred outflows - OPEB adjustments 3,522 3,940 7,462
Increase (decrease) in:

Accounts payable 40,372 (54,444) (14,072)
9,878 13,027 22,905
Compensated absences
136,355 219,479 355,834
Net pension hability
Net OPEB liability/asset (38,989) (46,117) (85,106)
(31,261) (30,378) (61,639)
Deferred inflows - pension adjustments
Deferred inflows - OPEB adjustments 19,615 23,651 43,266 Net Cash Provided (Used) by Operating Activities $ (75,360) $ (44,897) $ (120,257) The notes to the basic financial statements are an integral part of this statement.

Continued (Page 2 of 2)
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CITY OF YREKA
Statement of Fiduciary Net Position
Fiduciary Funds
June 30, 2021
Custodial
Fund
Court
Nonadjudicated
Seizure Fund
ASSETS
Cash and investments 19,217
Total Assets 19,217

LIABILITIES
Accounts payable
Total Liabilities

NET POSITION
Restricted for individuals, organizations, or other governments 19,217 Total Net Position 19,217
The notes to the basic financial statements are an integral part of this statement. -38-

CITY OF YREKA
Statement of Changes in Fiduciary Net Position
For the Yeau Gaded unne 30
. 2021
Custodial
Fund
Court
Nonadjudicated
Seizure Fund

ADDITIONS
Interest and investment income
Total Addisions

DEDUCTIONS
Distribution of funds held for others 23,818
Total Deductions 23,818
Total Increase (Decrease) in Fiduciary Net Position (23,818) 43,035
Total Net Position - Beginning
Total Net Position - Ending 19,217
The notes to the basic financial statements are an integral part of this statement. -39-

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Basic Financial Statements
Notes to Basic Financial Statements

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CITY OF YREKA
Notes to Basic Financial Statements
For the Year Ended June 30, 2021
NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A. Reporting Entity
The City of Yreka operates under a Council-Manager form of government and provides the following services: public safety, streets and roads, culture and recreation, public improvements, planning and zoning, general administrative services and water and sewer.

Component Units
Generally accepted accounting principles require government financial statements to include the primary government and its component units. Component units of a governmental entity are legally separate entities for which the primary government is considered to be financially accountable and for which the nature and significance of their relationship with the primary government are such that exclusion would cause the combined financial statements to be misleading. The primary government is considered to be financially accountable if it appoints a majority of an organization's governing body and is able to impose its will on that organization or there is a potential for the organization to provide specific financial benefits to or impose specific financial burdens on the primary government.

Based on the application of the criteria set forth by the Governmental Accounting Standards Board, management has determined that there are no component units of the City.

Joint Agencies
The City is a participant in Small Cities Organized Risk Effort (SCORE), the purpose of which is for member cities to share in the administrative costs of providing liability and workers' compensation insurance. SCORE is composed of 18 member cities and is governed by a board of directors appointed by the member cities. Complete financial information can be obtained from the SCORE offices at 2180 Harvard Street, Suite 460, Sacramento, CA 95815. The City is not financially accountable for this organization and therefore, it is not a component unit under Statement Nos. 14, 39 and 61 of the Governmental Accounting Standards Board.

B. Basis of Presentation
Government-Wide Financial Statements
The Statement of Net Position and Statement of Activities display information on all of the nonfiduciary activities of the City. These statements include the financial activities of the overall government, except fiduciary activities. Eliminations have been made to minimize the double counting of internal activities.

Interfund services provided and used are not eliminated in the process of consolidation. These statements distinguish between the governmental and business-type activities of the City. Governmental activities, which are normally supported by taxes and intergovernmental revenues, are reported separately from business-type activities, which rely to a significant extent on fees charged to external parties.

The Statement of Activities presents a comparison between direct expenses and program revenues for each different identifiable activity of the City's business-type activities and each function of the City's governmental activities. Direct expenses are those that are specifically associated with a program or function and; therefore, are clearly identifiable to a particular function. Program revenues include 1) charges paid by the recipients of goods and services offered by the program, 2) operating grants and contributions, and 3) capital grants and contributions. Taxes and other items not properly included among program -40-

CITY OF YREKA
Notes to Basic Financial Statements
For the Year Ended June 30, 2021
NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) B. Basis of Presentation (Continued)
Fund Financial Statements
The fund financial statements provide information about the City's funds, including fiduciary funds. Funds re organized into three major categories: governmental, proprietary, and fiduciary. The emphasis is place n maior funds within the governmental and proprietary categories; each is displayed in a separate colum The City reports the following major governmental funds:
• The General fund is used to account for all revenues and expenditures necessary to carry out basic governmental activities of the City that are not accounted for through other funds. For the City, the General fund includes such activities as public safety, planning and zoning, general administrative services, culture and recreation, and public works.
• The Streets and Roads fund is a special revenue fund used to account for revenues received from the State of California which must be spent for street maintenance or repairs. Funding comes primarily from state grants.
• The Special Revenue fund is a special revenue fund used to account for revenues and expenditures related to fire assessments, landfill assessments and development fees. Funding comes primarily from assessment income.
• The Special Grants fund is a capital projects fund used to account for various federal and state grants which must be spent for infrastructure capital outlays, such as streets and parks, and economic and community development. Funding comes primarily from federal and state grants.

The City reports the following major proprietary funds:
• The Sewer fund is an enterprise fund used to account for activity related to providing customers with sewer services and billing for sewer services provided by the City. • The Water fund is an enterprise fund used to account for activity related to providing customers with water service and billing for water services provided by the City.

The City reports the following additional fund type:
• The Custodial fund accounts for resources held by the City as an agent for the Court Nonadjudicated Seizure fund. The fund is used for safekeeping of cash deposits arising from seizures performed by the Siskiyou Unified Major Crime Investigation Unit (SUMIT), a recognized state task force.

As cases are adjudicated, funds are transferred to the court ordered recipients and/or participating agencies involved with the case.
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CITY OF YREKA
Notes to Basic Financial Statements
For the Year Ended June 30, 2021
NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) C. Basis of Accounting and Measurement Focus
The government-wide and proprietary fund financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded at the time liabilities are incurred, regardless of when the related cash flows take place.

Nonexchange transactions, in which the City gives (or receives) value without directly receiving (or giving) equal value in exchange, include property and sales tax, grants, entitlements, and donations. Under the accrual basis, revenue from property taxes is recognized in the fiscal year for which the taxes are levied Revenues from sales tax are recognized when the underlying transactions take place. Revenues from grants, entitlements, and donations are recognized in the fiscal year in which all eligibility requirements have been satisfied.

Governmental funds are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Under this method, revenues are recognized when measurable and available.

Property and sales taxes, interest, certain state and federal grants and charges for services are considered susceptible to accrual and are accrued when their receipt occurs within 60 days after the end of the fiscal year. Expenditures are generally recorded when a liability is incurred, as under accrual accounting However, debt service expenditures as well as expenditures related to claims and judgments are recorded only when payment is paid. General capital asset acquisitions are reported as expenditures in the various functions of the governmental funds. Proceeds of governmental long-term debt and acquisitions under capital leases are reported as other financing sources.

Proprietary funds distinguish operating revenues and expenses from non-operating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund's principal ongoing operations. The principal operating revenues of the enterprise funds are charges to customers for sales and services. Operating expenses for enterprise funds include the cost of sales and services, administrative expenses, and depreciation of capital assets. All revenues and expenses not meeting this definition are reported as non-operating revenues and expenses.

Fiduciary funds include custodial funds. All fiduciary funds are reported using the economic resources measurement focus and the accrual basis of accounting.

D. Non-Current Governmental Assets/Liabilities
Non-current governmental assets and liabilities, such as capital assets and long-term liabilities, are reported in the governmental activities column in the government-wide Statement of Net Position.

E. Cash and Cash Equivalents
For purposes of the accompanying Statement of Cash Flows, the City considers all highly liquid investments with a maturity of three months or less when purchased including amounts held in the City's investment pool, to be cash and cash equivalents.

F. Investments
The City pools cash and investments of all funds. Each fund's share in this pool is displayed in the accompanying financial statements as cash and investments. -42-

CITY OF YREKA
Notes to Basic Financial Statements
For the Year Ended June 30, 2021
NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) F. Investments (Continued)
Investment transactions are recorded on the trade date. The fair value of investments is determined annually.

Investments in nonparticipating interest-earning investment contracts are reported at cost; short-term investments are reported at amortized cost, investments in the State of California Local Agency Investment -und, an external pool, are reported at amortized cost which approximates fair value, and the fair value of all other investments are obtained by using quotations obtained from independent published sources or by the safekeeping institution. The fair value represents the amount the City could reasonably expect to receive for an investment in a current sale between a willing buyer and seller.

Income from pooled investments is allocated to the individual funds based on the fund or participant's average daily cash balance at quarter end in relation to the total pool investments. Income from non-pooled investments is recorded based on the specific investments held by the fund.

G. Restricted Cash and Investments
Restricted assets in the governmental funds represent cash and investments held in the General fund for capital outlay per the trust documents that govern the bequests of these funds to the City of $443,408 and cash held in the Special Revenue fund of $200,000 that is due to the General fund for debt servicing.

Restricted assets in the proprietary funds represent cash and investments held in the Sewer fund for debt service of $250,000 and in the Water fund for debt service of $300,000.

H. Receivables
Receivables for governmental activities consist mainly of accounts, intergovernmental, interest and taxes receivable. Management believes its receivables are fully collectible and, accordingly, no allowance for doubtful accounts is required
Receivables for business-type activities consist mainly of user fees, intergovernmental revenue and interest.

Management believes its receivables are fully collectible and, accordingly, no allowance for doubtful accounts is required.

I. Loans Receivable
A total of $428,427 was recorded as loans receivable at June 30, 2021. Of this amount, $428,427 represents low interest notes and related accrued interest to finance multi-family and single-family construction and rehabilitation projects and homebuyer assistance for low-income families. Loan terms are 15 to 55 years from the federal Community Development Block Grant (CDBG) program. The CDBG grants contain monitoring requirements to ensure grant compliance. These requirements are reflected in the loan agreements. The loans receivable balance is reported net of an allowance for uncollectible accounts of $144,251.
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CITY OF YREKA
Notes to Basic Financial Statements
For the Year Ended June 30, 2021
NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) J. Capital Assets
Capital assets, including public domain (infrastructure such as roads, bridges, sidewalks, water, sewer, and similar items) are defined by the City as assets with a cost greater than $15,000 for property, plant and equipment and $50,000 for infrastructure assets. Capital assets are recorded at historical or estimated historical cost if actual historical cost is unavailable. Contributed capital assets are recorded at their acquisition value at the date of donation.

Capital assets used in operations are depreciated or amortized using the straight-line method over the assets' estimated useful lives in the government-wide financial statements. The range of estimated useful lives by type of asset is as follows:

Depreciable Asset Estimated Lives
Vehicles 5 to 10 years
Equipment 3 to 20 years
Water and sewer mains 50 years
Land improvements 20 to 30 years
Structures and improvements 50 years
Infrastructure 15 to 50 years
Maintenance and repairs are charged to operations when incurred. Betterments and major improvements which significantly increase values, change capacities, or extend useful lives are capitalized. Upon sale or retirement of capital assets, the cost and related accumulated depreciation are removed from the respective accounts and any resulting gain or loss is included in the results of operations K. Property Tax
Siskiyou County assesses properties, bills, collects, and distributes property taxes to the City. The County remits the entire amount levied and handles all delinquencies, retaining interest and penalties.

Property taxes are levied on a fiscal year (July 1 - June 30). The secured property tax assessments are due on November 1 and February 1 and become delinquent after December 10 and April 10, respectively. The unsecured property tax assessments are due on August 1 and become delinquent after August 31. Property taxes become a lien on the property effective January 1 of the preceding year.

The City recognizes property taxes when the individual installments are due provided they are collected within 60 days after year-end.

L. Interfund Transactions
Interfund transactions are reflected as either loans, services provided or used, reimbursements or transfers.

Loans reported as receivables and payables 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 noncurrent portion of interfund loans) as appropriate and are subject to elimination upon consolidation. Any residual balances outstanding between the governmental activities and the business-type activities are reported in the government-wide financial statements as "internal balances." Advances between funds, as reported in the fund financial statements, are offset by a nonspendable fund balance account in applicable governmental funds to indicate that they are not in spendable form.
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CITY OF YREKA
Notes to Basic Financial Statements
For the Year Ended June 30, 2021
NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) L. Interfund Transactions (Continued)
Services provided or used, deemed to be at market or near market rates, are treated as revenues and expenditures or expenses. These services provide information on the net cost of each government function and therefore are not eliminated in the process of preparing the government-wide statement of activities.

Reimbursements occur when the funds responsible for particular expenditures or expenses repay the funds that initially paid for them. Such reimbursements are reflected as expenditures or expenses in the reimbursing fund and reductions to expenditures or expenses in the reimbursed fund.

All other interfund transactions are treated as transfers. Transfers between funds are netted as part of the reconciliation to the government-wide presentation.

M. Compensated Absences
In the government-wide financial statements, vested or accumulated vacation leave and compensated time off that is expected to be liquidated with expendable available financial resources is recorded as an expense and related liability with the current portion estimated based on historical trends. In the governmental fund financial statements, the expenditures and liabilities related to those obligations are recognized only when they mature. Vested or accumulated vacation leave and compensated time off of proprietary funds and in the government-wide financial statements is recorded as an expense and liability of those funds as the benefits accrue to employees.

Sick leave, however, does not vest with the employees and is payable only when sick leave is taken. In accordance with GASB Statement No. 16, no liability is recorded for non-vesting accumulating rights to receive sick pay benefits.

N. Pension
For purposes of measuring the net pension liability and deferred outflows/inflows of resources related to pension, and pension expense, information about the fiduciary net position of the City's California Public Employees' Retirement System (CalPERS) plan (Plan) and additions to/deductions from the Plan's fiduciary net position have been determined on the same basis as they are reported by CaPERS. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value.

Generally accepted accounting principles require 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, 2019
Measurement Date June 30, 2020
Measurement Period July 1, 2019 to June 30, 2020
O. Other Postemployment Benefits (OPEB)
For purposes of measuring the net OPEB liability/asset, deferred outflows/inflows of resources related to OPEB, and OPEB expense, information about the fiduciary net position of the City's plan (OPEB Plan) and additions to/deductions from the OPE Plan's fiduciary net position have been determined on the same basis. For this purpose, benefit payments are recognized when currently due and payable in accordance with the benefit terms. Investments are reported at fair value.

CITY OF YREKA
Notes to Basic Financial Statements
For the Year Ended June 30, 2021
NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) O. Other Postemployment Benefits (OPEB) (Continued)
Generally accepted accounting principles require 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, 2020
Measurement Date June 30, 2020
Measurement Period June 30, 2019 to June 30, 2020
P. Deferred Outflows/Inflows of Resources
In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period and so will not be recognized as an outflow of resources (expense) until then. The City has two items that qualify for reporting in this category. These items relate to the outflows from changes in the net pension liability and net OPEB liability/asset and are reportable on the Statement of Net Position.

In addition to liabilities, the 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 position that applies to a future period and so will not be recognized as an inflow of resources (revenue) until that time. The City has three items which qualify for reporting in this category. The first item, unavailable revenue is reported only in the governmental funds balance sheet.

The governmental funds report unavailable revenue for receivables that have not been received within the modified accrual period. These amounts are deferred and recognized as an inflow of resources in the period that the amounts become available. The second and third items relate to the inflows from changes in the net pension liability and net OPE liability/asset and are reportable on the Statement of Net Position.

Q. Estimates
The preparation of basic financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.

R. Implementation of Governmental Accounting Standards Board (GASB) Statements The following Governmental Accounting Standards Board (GASB) Statement has been implemented, if applicable, in the current financial statements.

Statement No. 84, "Fiduciary Activities." The requirements of this statement are effective for periods beginning after December 15, 2019. The City implemented this statement for the fiscal year ended June 30, 2021.

Statement No. 90, "Majority Equity Interest." In September 2018, the GASB issued Statement No. 90, an amendment of GASB Statements No. 14 and No. 61. The requirements of this statement will take effect for financial statement starting with the fiscal year that ends June 30, 2021. The City does not have any majority equity interests to report for the year ended June 30, 2021. -46-

CITY OF YREKA
Notes to Basic Financial Statements
For the Year Ended June 30, 2021
NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) S. Future Accounting Pronouncements
The following GASB Statements will be implemented in future financial statements, if applicable:

Statement No. 87 "Leases" The requirements of this statement are effective for periods beginning after June 15, 2021. (FY 21/22)
Statement No. 89 "Accounting for Interest Cost Incurred Before the End of a Construction Period" The requirements of this statement are effective for periods beginning after December 15, 2020. (FY 21/22)
Statement No. 91 "Conduit Debt Obligations" The requirements of this statement are effective for periods beginning after December 15, 2021. (FY 22/23)
Statement No. 92 "Omnibus 2020" The requirements of this statement are effective for periods beginning after June 15, 2021. (FY 21/22)
Statement No. 93 "Replacement of Interbank Offered Rates" The requirements of this statement are effective for periods beginning after June 15, 2021. (FY 21/22) Statement No. 94 "Public-Private and Public-Public Partnerships and Availability Payment Arrangements" The requirements of this statement are effective for periods beginning after June 15, 2022. (FY 22/23)
Statement No. 96 "Subscription-Based Information Technology Arrangements" The requirements of this statement are effective for periods beginning after June 15, 2022. (FY 22/23) Statement No. 97 "Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans" The requirements of this statement are effective for periods beginning after June 15, 2021. (FY 21/22) NOTE 2: CASH AND INVESTMENTS
A. Financial Statement Presentation
As of June 30, 2021, the City's cash and investments are reported in the financial statements as follows:

Governmental activities $ 13,301,215
Business-type activities 15,158,874
Fiduciary funds 19,217
Total Cash and Investments 28,479,306
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CITY OF YREKA
Notes to Basic Financial Statements
For the Year Ended June 30, 2021
NOTE 2: CASH AND INVESTMENTS (CONTINUED)
A. Financial Statement Presentation (Continued)
As of June 30, 2021, the City's cash and investments consisted of the following:

Cash:

Cash on hand 1,300
Deposits (less outstanding checks) 2,388,211
Total Cash 2,389,511
Investments:

In City's pool 26,089,795
Total Investments 26,089,795
Total Cash and Investments 28.479,306
B. Cash
At year end, the carrying amount of the City's cash deposits (including amounts in checking accounts) was $2,388,211 and the bank balance was $2,531,719. The difference between the bank balance and the carrying amount represents outstanding checks and deposits in transit. In addition, the City had cash on hand of $1,300.

Custodial Credit Risk for Deposits - Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, the City will not be able to recover its deposits or collateral securities that are in the possession of an outside party. The City's investment policy requires that deposits in banks must meet the requirements of the California Government Code. Under this code, deposits of more than $250,000 must be collateralized at 105 percent to 150 percent of the value of the deposit to guarantee the safety of the public funds. The first $250,000 of the City's deposits are insured by the Federal Deposit Insurance Corporation (FDIC). Deposits of more than the $250,000 insured amount are collateralized.

C. Investments
Pursuant to Section 53646 of the Government Code, the City prepares an investment policy annually and presents it to the City Council for review and approval. The investment policy provides the basis for the management of a prudent, conservative investment program. Funds are invested to provide the maximum security of principal with secondary emphasis on achieving the highest return, while meeting daily cash flow needs. All investments are made in accordance with the Government Code and, in general, the investment policy is more restrictive than state law.
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CITY OF YREKA
Notes to Basic Financial Statements
For the Year Ended June 30, 2021
NOTE 2: CASH AND INVESTMENTS (CONTINUED)
C. Investments (Continued)
Under the provisions of the City's investment policy the City may invest or deposit in the following:

U.S. Treasury Obligations
U.S. Government Agency Securities and Instrumentalities of Government Sponsored Corporations Bankers' Acceptances
Commercial Paper
Repurchase Agreements
Time Deposits and Certificates of Deposit
Negotiable Certificates of Deposit
State of California Local Agency Investment Fund (LAIF) Fair Value of Investments - The City measures and records its investments using fair value measurement guidelines established by generally accepted accounting principles. These guidelines recognize a three- tiered fair value hierarchy as follows:

Level 1: Quoted prices for identical investments in active markets; Level 2: Observable inputs other than quoted market prices; and, Level 3: Unobservable inputs
The City's position in external investment pools is in itself regarded as a type of investment and looking through to the underlying investments of the pool is not appropriate. Therefore, the City's investments in external investment pools are not recognized in the three-tiered fair value hierarchy described above.

At June 30, 2021, the City had the following recurring fair value measurements:

Fair Value Measurements Using
Investment Type Fair Value Level 1 Level 2 Level 3
Investments by Fair Value Level
Certificates of Deposit $ 3,986.927 $ 3,986.927 $
Total Investments Measured at Fair Value 3,986,927 $ 3,986.927 S Investments in External Investment Pool
LAIF 22.102,868
Total Investments $ 26,089,795
Interest Rate Risk - Interest rate risk is the risk of loss due to the fair value of an investment falling due to interest rates rising. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates. To limit the exposure to fair value losses resulting from increases in interest rates, the City's investment policy limits investment maturities to a term appropriate to the need for funds so as to permit the City to meet all projected obligations. -49-

CITY OF YREKA
Notes to Basic Financial Statements
For the Year Ended June 30, 2021
NOTE 2: CASH AND INVESTMENTS (CONTINUED)
C. Investments (Continued)
As of June 30, 2021, the City had the following investments, all of which had a maturity of 5 years or less:

Maturities Weighted
Average
Interest Fair Maturity
Investment Type Rates 0-1 year 1-5 years Value (Years)
Certificates of Deposit 0.850-2.650% $ 1,728,779 $ 2,258,148 $ 3,986,927 1.24 LAIF Variable 22,102,868 22,102,868
Total Investments $ 23,831,647 $ 2,258,148 $ 26,089,795 1.24 Credit Risk - Credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. The City's investment policy sets specific parameters by type of investment to be met at the time of purchase. Presented below is the minimum rating required (where applicable) by the California Government Code or the City's investment policy and the actual rating as of year-end for each investment type.

Standard &
Minimum Legal Poor's Moody's % of
Investment Type Rating Rating Rating. Portfolio
N/A NR NR 15.28%
Certificates of Deposit
N/A NR NR 84.72%
LAIF
100.00%
Total
Custodial Credit Risk - Custodial credit risk for investments is the risk that, in the event of the failure of a depository financial institution, the City will not be able to recover its deposits or collateral securities that are in the possession of an outside party. To mitigate the custodial credit risk the City's investment policy requires that all of its managed investments be held in the name of the City in safekeeping by a third party bank trust department.

Concentration of Credit Risk - Concentration of credit risk is the risk of loss attributed to the magnitude of the City's investment in a single issuer of securities. When investments are concentrated in one issuer, this concentration presents a heightened risk of potential loss. The City's investment policy states that no more than 50 percent of the City's total investment portfolio shall be invested in a single security type or with a single financial institution. Unless matched to a specific cash flow, the City shall not directly invest in securities maturing more than five years from the date of purchase. Investments in any one issuer (other than U.S. Treasury securities, mutual funds, and external investment pools) at June 30, 2021 did not exceed 5 percent.
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CITY OF YREKA
Notes to Basic Financial Statements
For the Year Ended June 30, 2021
NOTE 2: CASH AND INVESTMENTS (CONTINUED)
D. Investment in External Investment Pool
The City of Yreka maintains an investment in the State of California Local Agency Investment Fund (LAIF), managed by the State Treasurer. This fund is not registered with the Securities and Exchange Commission as an investment company, but is required to invest according to California State Code. The Local Investment Advisory Board (Board) has oversight responsibility for LAIF. The Board consists of five members as designated by State Statute. At June 30, 2021, the City's investment in LAIF valued at amortized cost was $22,102,868 and is the same as the value of the pool shares. There are no restrictions on withdrawal of funds. The total amount invested by all public agencies in LAIF on that day was $193.3 billion. Of that amount, 97.69 percent is invested in non-derivative financial products and 2.31 percent in structured notes and asset-backed securities.

NOTE 3: CAPITAL ASSETS
Capital assets activity for the year ended June 30, 2021, was as follows:

Balance Transfers/ Balance
July 1, 2020 Additions Retirements Adjustments June 30,2021 Governmental Activities
Capital Assets, Not Being Depreciated
Land $ 1,909,498 $ 30,353 $ - $ 267,390 $ 2,207,241
Construction in progress 1,765,609 141,397 608,416) 1,298,590 Total Capital Assets, Not Being
Depreciated 3,675,107 171,750 = 1 341,026) 3,505,831
'apital Assets, Being Depreciate
Building and structure 11,764,744 11,764,744
Machinery and equipment 5,018,040 437,653 ( 331,704) 608,416 5,123,989 Infrastructure 34,050,219 34,658,635
Total Capital Assets, Being Depreciated 50,833,003 437,653 331,704) 608,416 51,547,368 Less Accumulated Depreciation For:

Building and structures 3882756)( 275,485) - ( 4,158,241) Machinery and equipment ( 2,891,176) ( 300,710) 228,045 - ( 2,963,841) Infrastructure (23,102,028) |610,954) - (23,712,982)
Total Accumulated Depreciation (29,875,960) (1,187,149) 228,045 - (30,835,064) Total Capital Assets, Being Depreciated,
Net 20,957,043 (749,496) ≤ 103,659) 608,41620,712,304
Governmental Activities Capital Assets,
$24,632,150 ($ 577,746) ($ 103,659) $ 267,390 $ 24,218,135 -51-

CITY OF YREKA
Notes to Basic Financial Statements
For the Year Ended June 30, 2021
NOTE 3: CAPITAL ASSETS (CONTINUED)
Balance Transfers/ Balance
July 1, 2020 Additions Retirements Adjustments June 30, 2021 Business-Type Activities
Capital Assets, Not Being Depreciated
Land $ 374,428 $ - $ $ - $ 374,428
343.408 812,211 : 8 67,878) 1,087,741
Construction in progress
Total Capital Assets, Not Being
Depreciated 717,836 812,211 = _ 67,878) 1,462,169
Capital Assets, Being Depreciated
Building and structures 12,425,795 : 12,425,795
Machinery and equipment 8,061,822 496,974 67,878 8,626,674 Infrastructure 29,429,842 29,429,842
Total Capital Assets, Being Depreciated 49,917,459 496,974 67,878 50,482,311 Less Accumulated Depreciation For:

Building and structures ( 5,158,078)( 292,494) 5,450,572) : ( 5,377,909)
Machinery and equipment ( 5,159,837) ( 218,072)
Infrastructure (14,285,056) ( 772,343) 15,057,399)
Total Accumulated Depreciation (24,602,971) (1,282,909) - ( 25,885,880) Total Capital Assets, Being Depreciated,
Net 25,314,488 1 785,935) 67,878 24,596,431
Business-Type Activities Capital Assets,
Net $26,032,324$ 26,276 S $ 26,058,600
Depreciation
Depreciation expense was charged to governmental activities as follows:

General government $ 7,141
Public safety 359,967
Public ways and facilities 641,230
Culture and recreation 178,811
Total Depreciation Expense - Governmental Activities $ 1,187,149 Depreciation expense was charged to the business-type activities as follows:

Sewer 686,083
Water 596,826
Total Depreciation Expense - Business-Type Activities $ 1,282,902 Construction in Progress
Construction in progress for governmental activities relates primarily to work performed on street improvements, stor drains and information system improvements. Construction in progress for business- type activities relates primarily to sewer and water upgrades. -52-

CITY OF YREKA
Notes to Basic Financial Statements
For the Year Ended June 30, 2021
NOTE 4: INTERFUND TRANSACTIONS
Due To/From Other Funds
During the course of operations, transactions occur between funds to account for goods received or services rendered. These receivables and payables are classified as due from or due to other funds. In addition when funds overdraw their share of pooled cash, the receivables and payables are also classified as due from or due to other funds.

The following are due to and due from balances as of June 30, 2021:

Due From Due To
Other Funds Other Funds
General fund $ 181,830 $
Special Grants fund 181,830
Total $ 181,830 181,830
Transfers
Transfers are indicative of funding for capital projects, lease payments or debt service and re-allocations of special revenues. The following are the interfund transfers for fiscal year ended June 30, 2021:

Transfers In Transfers Out
General fund $ 190,806 $ 532,120
Streets and Roads fund 535,734
Special Revenue fund 295,041
26,327 -
Sewer fund
Water fund 74,294
Total $ 827,161 827,161
NOTE 5: LONG-TERM LIABILITIES
The following is a summary of changes in long-term liabilities for the year ended June 30, 2021:

Amounts
Balance Additions/ Balance Due Within
Type of Indebtedness July 1, 2020 Adjustments Retirements June 30, 2021 One Year Governmental Activities
Compensated absences 317,472 $ 242,052 ($ 296,632) $ 262,892 $ 200,000 Loans from direct borrowings 1,517,224 93,171) 1,424,053 98,196 Certificates of participation 2,664,000 33,000) 2,631,000 34,000 Capital lease 437,652 437,652 85,064
Total Governmental Activities $ 4,498,696 679,704 (S 422,803) $ 4,755,597 $ 417,260 Business-Type Activities
Compensated absences $ 48,784 $ 91,140 ($ 68,235) $ 71,689 $ 71,689 Loans from direct borrowings 219,044 219,044) 10,167,000 Certificates of participation 10,383,000 216,000) 221,000 Capital lease 413,780 46,545) 367,235 80,835
Total Business-Type Activities $ 10,650.828 $ 504,920 ($ 549,824) $ 10,605,924 $ 373.524 -53-

CITY OF YREKA
Notes to Basic Financial Statements
For the Year Ended June 30, 2021
NOTE 5: LONG-TERM LIABILITIES (CONTINUED)
Compensated absences are generally liquidated by the fund where the accrued liability occurred. Individual issues of debt payable outstanding at June 30, 2021, are as follows:

Governmental Activities
Loans from Direct Borrowings:
site. The loan is secured by an assessment to the taxpayers' property. § 1,424,053 Total Loans from Direct Borrowings 1,424,053
Certificates of Participation:
2019 Certificates of Participation, dated September 7, 2018, payable in annual installments of $36,000 to $122,000, with an interest rate of maturity of April 1, 2059. These Certificates of
Participation were used to finance the construction of the City's police department facilities and are secured by the facilities. 2.631,000 Total Certificates of Participation 2,631,000
Total Governmental Activities $ 4,055,053
Business-Type Activities
Certificates of Participation:
2012 Wastewater Certificates of Participation, dated February 6, 2014, payable in semiannual principal installments of $84,000 to $164,000, with an interest rate of 2.75%, and maturity of January 1, 2054. These Certificates of Participation were used to finance improvements to the City's wastewater collection, treatment and disposal system and are secured by the wastewater system.
$ 4,451,000
2010 Water Certificates of Participation, dated October 1, 2010, payable in annual principal installments of $111,000 to $257,000, with an interest rate of 2.25%, and maturity of October 1, 2050. These Certificates of Participation were used to finance improvements to the City's water facilities and are secured by the water system. 5,716,000
Total Certificates of Participation 10,167,000
Total Business-Type Activities $ 10,167,000
-54-

CITY OF YREKA
Notes to Basic Financial Statements
For the Year Ended June 30, 2021
NOTE 5: LONG-TERM LIABILITIES (CONTINUED)
Following is a schedule of debt payment requirements to maturity for long-term debt, excluding compensated absences that have indefinite maturities.

Governmental Activities
Loans from Direct Borrowings
Year Ended
June 30 Principal Interest Total
2022 $ 98,196 $ 76,804 $ 175,000
2023 103,492 71,508 175,000
2024 109,073 65,927 175,000
2025 114,956 60,044 175,000
2026 121,156 53,844
2027-2031 711,136 163,864 875,000
2032 166,044 8,955 174,999
Total $ 1,424,053 $ 500,946 $ 1,924,999
Certificates of Participation
Year Ended
June 30 Principal Interest Total
2022 $ 34,000 $ 92,085 $ 126,085
2023 35,000 90,895 125,895
2024 37,000 89,670 126,670
2025 38,000 88,375 126,375
2026 39,000 87,045 126,045
2027-2031 219,000 413,595 632,595
2032-2036 258,000 372,610 630,610
2037-2041 306,000 324,275 630,275
2042-2046 364,000 266,770 630,770
2047-2051 433,000 198,380 631,380
2052-2056 514,000 117,145 631,145
2057-2059 354,000 25,060 379,060
Total $ 2,631,000 $ 2,165,905 $ 4,796,905
-55-

CITY OF YREKA
Notes to Basic Financial Statements
For the Year Ended June 30, 2021
NOTE 5: LONG-TERM LIABILITIES (CONTINUED)
Business-Type Activities
Certificates of Participation
Year Ended
June 30 Principal Interest Totals
2022 $ 221,000 $ 248,314 $ 469,314
2023 227,000 242,841 469,841
2024 232,000 237,233 469,233
2025 237,000 231,501 468,501
2026 243,000 225,634 468,634
2027-2031 1,308,000 1,034,891 2,342,891
2032-2036 1,476,000 864,630 2,340,630
2037-2041 1,666,000 672,293 2,338,293
2042-2046 1,881,000 454,861 2,335,861
2047-2051 2,122,000 209,110 2,331,110
2052-2054 554,000 22,082 576,082
Total $ 10,167,000 $ 4,443,390 $ 14,610,390
NOTE 6: LEASES
Capital Leases
The City has entered into certain capital lease agreements under which the related equipment will become the property of the City when all terms of the lease agreements are met.

Present Value
of Remaining
Stated Payments at
Interest Rate June 30,2021
Governmental activities 1.40% $ 437,652
Business-type activities 1.64% 367,235
Total $ 804,887
Equipment and related accumulated depreciation under capital lease are as follows:

Governmental Business-Type
Activities Activities
$ 437,652 413,780
inme
'ss: accumulated depreciati
Net Value 437,652 $ 413,780
-56-

CITY OF YREKA
Notes to Basic Financial Statements
For the Year Ended June 30, 2021
NOTE 6: LEASES (CONTINUED)
Capital Leases (Continued)
As of June 30, 2021, capital lease annual amortization is as follows:

Year Ended Governmental Business-Type
June 30 Activities Activities
2022 $ 90,726 $ 86,252
2023 90,727 86,252
2024 90,726 86,252
2025 90,727 86,252
2026 90.725 35,938
Total Requirements 453,631 380,946
Less: interest 15,979) 13,711)
Present Value of Remaining Payments $ 437,652 $ 367,235 NOTE 7: NET POSITION
The government-wide and proprietary fund financial statements utilize a net position presentation. Net position is categorized as net investment in capital assets, restricted and unrestricted. • Net investment in capital assets - consists of capital assets including restricted capital assets, net of accumulated depreciation and reduced by the outstanding balances of any bonds, mortgages, notes or other borrowings that are attributable to the acquisition, construction or improvement of those assets.
• Restricted net position - consists of net position with constraints placed on the use either by (1) xternal groups such as creditors, grantors,
semal groups such as creditors, grantors, contributors or laves or onulations cothe include restrictions for capital projects, debt service requirements and other special revenue fund purposes.
• Unrestricted net position - all other net position that does not meet the definition of "restricted" or "net investment in capital assets".

Net Position Flow Assumption
When a government funds outlays for a particular purpose from both restricted and unrestricted resources, a flow assumption must be made about the order in which the resources are considered to be applied. When both restricted and unrestricted net position are available, it is considered that restricted resources are used first, followed by the unrestricted resources.

Net Position Restricted by Enabling Legislation
The government-wide Statement of Net Position reports $5,779,019 of restricted net position, of which $7,155 is restricted by enabling legislation.
-57-

CITY OF YREKA
Notes to Basic Financial Statements
For the Year Ended June 30, 2021
NOTE 8: FUND BALANCES
As prescribed by GASB Statement No. 54, governmental funds report fund balance 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 funds can be spent. As of June 30, 2021, fund balance for the governmental funds is made up of the following:
• Nonspendable fund balance - amounts that cannot be spent because they are either (a) not in spendable form, or (b) legally or contractually required to be maintained intact. The "not in spendable form" criterion includes items that are not expected to be converted to cash, for example:
inventories and prepaid amounts.
• Restricted fund balance - amounts with constraints placed on their use that are either (a) externally imposed by creditors, grantors, contributors, or laws or regulations of other governments; or (b) imposed by law through constitutional provisions or enabling legislation. • Committed fund balance - amounts that can only be used for the specific purposes determined by formal action of the City's highest level of decision-making authority. The City Council is the highest level of decision-making authority for the City that can, by adoption of an ordinance, commit fund balance. Once adopted, the limitation imposed remains in place until a similar action is taken to remove or revise the limitation. The underlying action that imposed the limitation needs to occur no later than the close of the reporting period. • Assigned fund balance - amounts that are constrained by the City's intent to be used for specific purposes. The intent can be established at either the highest level of decision-making authority, or by a body or an official designated for that purpose.
• Unassigned fund balance - the residual classification for the City's General fund that includes all amounts not contained in the other classifications. In other funds, the unassigned classification is used only if expenditures incurred for specific purposes exceed the amounts restricted, committed, or assigned to those purposes.
-58-

CITY OF YREKA
Notes to Basic Financial Statements
For the Year Ended June 30, 2021
NOTE 8: FUND BALANCES (CONTINUED)
The fund balances for all major and nonmajor governmental funds as of June 30, 2021, were distributed as follows:

Streets and Special Special
General Roads Revenue Grants Totals
Nonspendable:

Loans Receivable $ $ $ 428,427 428,427
Subtotal - 428,427 428,427
Restricted for:

Community Services 41,295 41,295
30825 :

Volunteer Fire Department 81,622 81,622
Capital Improvements 444,052 834,877
Streets and Sidewalks 1,024,629 1,024,629
Fire Protection 880,426 880,426
• • 79,653 485,306
Debt Servicing 405,653
Revolving Loans 578,212 578,212
Public Safety 702,930 702,930
Subtotal 972,622 1,024,629 1,350,904 1,281,142 4,629,297 Assigned for:

Capital Improvements 762,670 762,670
Planning and Development 134,020 94,849 228,869
Budget Stabilization 100,000 100,000
Grant Contingencies 1,055,722 1,055,722
Subtotal 2,052,412 1. 94,849 2,147,261
Unassigned 7,569,248 191,457) 7,377,791
Total $ 10,594,282 1,024,629 $ 1,350,904 $ 1,612,961 $ 14,582,776 Fund Balance Flow Assumption
When a government funds outlays for a particular purpose from both restricted and unrestricted resources (the total of committed, assigned, and unassigned fund balance), a flow assumption must be made about the order in which the resources are considered to be applied. When both restricted and unrestricted fund balance are available, it is considered that restricted fund balance is depleted before using any of the components of unrestricted fund balance. Further, when the components of unrestricted fund balance can be used for the same purpose, committed fund balance is depleted first, followed by assigned fund balance.

Unassigned fund balance is applied last.

Fund Balance Policy
The City Council has adopted a fund balance policy for financial statement reporting. The policy establishes procedures for reporting fund balance classifications, establishes prudent reserve requirements and establishes a hierarchy of fund balance expenditures. -59-

CITY OF YREKA
Notes to Basic Financial Statements
For the Year Ended June 30, 2021
NOTE 9: PENSION PLAN
A. General Information about the Pension Plan
Plan Description
All qualified permanent and probationary employees are eligible to participate in the City's separate Safety (police and fire) and Miscellaneous (all other) Employee Pension Plan, a cost-sharing multiple-employer defined benefit pension plan administered by the California Public Employees' Retirement System (CalPERS). 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 CaPERS website.

Effective January 1, 2013, the City added retirement tiers for both the Miscellaneous and Safety Rate Tiers for new employees as required under the Public Employee Pension Reform Act (PEPRA). New employees hired on or after January 1, 2013 will be subject to new, lower pension formulas, caps on pensionable income levels and new definitions of pensionable income. In addition, new employees will be required to contribute half of the total normal cost of the pension benefit unless impaired by an existing Memorandum of Understanding. The cumulative effect of these PEPRA changes will ultimately reduce the City's retirement costs.

Summary of Rate Tiers and Eligible Participants
Open for New Enrollment
Miscellaneous PEPRA Miscellaneous members hired on or after January 1, 2013 Safety PEPRA Safety members hired on or after January 1, 2013 Closed to New Enrollment
Miscellaneous Miscellaneous members hired before January 1, 2013 Safety Safety members hired before January 1, 2013
Benefits Provided
CaPERS 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 (age 52 for Miscellaneous Plan members if the membership date is on or after the following: the Basic Death Benefit, the 1957 Survivor Benefit, or the Optional Settlement 2W Death Benefit. The cost of living adjustments for each plan are applied as specified by the Public Employees' Retirement Law.

Each Rate Tier's specific provisions and benefits in effect at June 30, 2021, are summarized as follows:

Monthly Benefits
Benefit Retirement as a % of
Formula Age Eligible Compensation
Miscellaneous 2.0% @ 55 50-55 1.426% to 2.418%
Miscellaneous PEPRA 2.0% @ 62 52-62 1.000% to 2.500%
Safety 2.0% @ 50 50 2.000% to 2.700%
Safety PEPRA 2.7% @ 57 50-57 2.000% to 2.700%
-60-

CITY OF YREKA
Notes to Basic Financial Statements
For the Year Ended June 30, 2021
NOTE 9: PENSION PLAN (CONTINUED)
A. General Information about the Pension Plan (Continued) Contributions
Section 20814(c) of the California Public Employees' Retirement Law 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. Funding contributions for all Plans are determined annually on an actuarial basis as of June 30 by CaPERS. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The City is required to contribute the difference between the actuarially determined rate and the contribution rate of employees.

Employer Employce Employer Paid
Contribution Contribution Member
Rates Rates Contribution Rates
Miscellaneous 10.484% 7.000% 0.000%
Miscellaneous PEPRA 7.732% 6.750% 0.000%
Safety 18.152% 9.000% 0.000%
Safety PEPRA 13.044% 12.000% 0.000%
For the year ended June 30, 2021, the contributions recognized as part of pension expense were as follows:

Contributions-Employee
Contributions-Employer (Paid by Employer)
Miscellaneous $ 525,575 $
Safety 400,923
B. Pension Liability, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pension
The City's net pension liability for the Plan is measured as the proportionate share of the net pension liability. The net pension liability of the Plan is measured as of June 30, 2020, and the total pension liability The City's proportionate share of the net pension liability for the Plan as of June 30, 2020 and 2021 was as follows:

Proportion Proportion Change-
June 30, 2020 June 30, 2021 Increase (Decrease)
Miscellaneous . 13580% .13990% .00410%
Safety .05940% .06130% .00190%
-61-

CITY OF YREKA
Notes to Basic Financial Statements
For the Year Ended June 30, 2021
NOTE 9: PENSION PLAN (CONTINUED)
B. Pension Liability, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pension (Continued)
As of June 30, 2021, the City reported a net pension liability for its proportionate share of the net pension liability of the Plan as follows:

Proportionate
Share of Net
Pension Liability
Miscellancous 5,902,818
Safety 4,082,632
Total Net Pension Liability $ 9,985,450
For the year ended June 30, 2021, the City recognized pension expense of $1,672,399. At June 30, 2021, the City reported deferred outflows of resources and deferred inflows of resources related to pension from the following sources:

Deferred Outflows Deferred Inflows
of Resources of Resources
Pension contributions subsequent to the measurement date $ 1,020,193 $ Changes of assumptions ( S5,699
620,778
Difference between expected and actual experience
Difference between projected and actual carings on
pension plan investments 264,084
Difference between City contributions and proportionate 83,038 581,456)
share of contributions
Adiustment due to differences in proportions 180,608 14,628) Total $ 2,168,701 651,783)
$1,020,193 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2021. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pension will be recognized as pension expense as follows:

Fiscal
Year Ended
June 30
2022 $ 6,645
2023 189,194
2024 172,321
2025 128,565
Thereafter
Total $ 496,725
-62-

CITY OF YREKA
Notes to Basic Financial Statements
For the Year Ended June 30, 2021
NOTE 9: PENSION PLAN (CONTINUED)
B. Pension Liability, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pension (Continued)
Actuarial Assumptions
The total pension liabilities in the June 30, 2019 actuarial valuations were determined using the following actuarial assumptions:

Valuation Date June 30, 2019
Measurement Date June 30, 2020
Actuarial Cost Method Entry-Age Normal Cost Methoc
Actuarial Assumptions:

Discount Rate 7.15%
Investment Rate of Return 7.15%
Inflation 2.50%
Salary Increases Varies by entry-age and service
Mortality Rate Table Derived using CalPERS' membership data for all funds Post-Retirement Benefit Increase Contract COLA up to 2.50% until Purchasing Power Protection Allowance Floor on Purchasing Power applies
The mortality table used was developed based on CalPERS-specific data. The table includes 15 years of mortality improvements using Society of Actuaries Scale 90 percent of scale MP 2016. For more details on this table, please refer to the December 2017 Experience Study report (based on CalPERS demographic data from 1997 to 2015) that can be found on the CaPERS website.

Discount Rate
The discount rate used to measure the total pension liability was 7.15 percent. 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.

Long-Term Expected Rate of Return
The long-term expected rate of return on pension plan investments was determined using a building-block method in which expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class.

In determining the long-term expected rate of return, CalPERS took into account both short-term and long- term market return expectations as well as the expected pension fund cash flows. Using historical and forecasted information for all of the funds' asset classes, expected compound (geometric) returns were calculated over the short-term (first 10 years) and the long-term (11+ years) using a building-block approach. Using the expected nominal returns for both short-term and long-term, the present value of benefits was calculated for each fund. The expected rate of return was set by calculating the rounded single equivalent expected return that arrived at the same present value of benefits for cash flows as the one calculated using both short-term and long-term returns. The expected rate of return was then set equal to the single equivalent rate calculated above and adjusted to account for assumed administrative expenses. -63-

CITY OF YREKA
Notes to Basic Financial Statements
For the Year Ended June 30, 2021
NOTE 9: PENSION PLAN (CONTINUED)
B. Pension Liability, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pension (Continued)
Long-Term Expected Rate of Return (Continued)
The table below reflects the long-term expected real rate of return by asset class. The rate of return was calculated using the capital market assumptions applied to determine the discount rate and asset allocation.

These rates of return are net of administrative expenses.

Assumed
Asset Real Return Real Return
Asset Class Allocation Years 1-10(a) Years 11+(b)
Global Equity 50.0% 4.80% 5.98%
Fixed Income 28.0% 1.00% 2.62%

0.0% 0.77% 1.81%
Inflation Assets
Private Equity 8.0% 6.30% 7.23%
Real Assets 13.0% 3.75% 4.93%

1.0% 0.00% -0.92%
Liquidity
Total 100.0%
(a) An expected inflation of 2.00% used for this period (b) An expected inflation of 2.92% used for this period 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 for each Plan as of the measurement date, calculated using the discount rate for each Plan, as well as what the City's proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1-percentage point lower or 1-percentage point higher than the current rate:
1% Discount 1%
Decrease Rate Increase

6.15% 7.15% 8.15%
Miscellaneous $ 8,854,995 $ 5,902,818 3,463,526
Safety 6,112,061 4,082,632 2,417,292
Pension Plan Fiduciary Net Position
Detailed information about the pension plan's fiduciary net position is available in the separately issued CalPERS financial reports.
-64-

CITY OF YREKA
Notes to Basic Financial Statements
For the Year Ended June 30, 2021
NOTE 10: OTHER POSTEMPLOYMENT BENEFITS (OPEB)
A. General Information about the OPEB Plan
Plan Description
The City's defined benefit OPEB plan (the Plan) provides OPEB to retirees of the City. The Plan is an agent multiple-emplover defined benefit plan administered by the California Public Employees' Retirement System (CalPERS). The City Council reserves the authority to review and amend the funding policy from time to time, in order to ensure that the funding policy continues to best suit the circumstances of the City.

Benefits Provided
The City provides retiree medical, dental and vision insurance coverage. Only medical coverage is subsidized by the City.

If dental and/or vision coverage is selected, the retiree must pay 100 percent of the premiums. Since no OPEB liability is expected with respect to dental or vision coverage for retirees, neither is considered in the valuation of the net OPEB liability.

Medical coverage is currently provided through CaPERS as permitted under the Public Employees Medical and Hospital Care Act (PEMHCA). This coverage requires the employee to satisty the requirements for retirement under CaPERS: either (a) attainment of age 50 (age 52, if a miscellaneous employee new to PERS on or after January 1, 2013) with 5 years of State or public agency service or (b) an approved disability retirement.

If an eligible employee is not already enrolled in the medical plan, he or she may enroll within 60 days of retirement or during any future open enrollment period. Coverage may be continued at the retiree's option for his or her lifetime. A surviving spouse and other eligible dependents may also continue coverage.

The employee must begin his or her retirement ("pension") benefit within 120 days of terminating employment with the City to be eligible to continue medical coverage through the City and be entitled to the employer subsidy described below.

As a PEMHCA employer, the City is obligated to contribute toward the cost of retiree medical coverage for the retiree's lifetime or until coverage is discontinued. The City's current PEMHCA resolution on file with CaPERS, executed in 2001, defines the City's contribution toward the cost of medical plan premiums for active and retired employees to be the PEMHCA Minimum Employer Contribution (MEC). The MEC was $139 per month in 2020 and increased to $143 per month in 2021.

Contributions
The City plans to prefund its OPEB liability by contributing 100 percent or more of the Actuarially Determined Contributions each year. The annual contribution is based on the actuarially determined contribution. For the fiscal year ended June 30, 2021, the City's cash contributions were $193,368 in payments to the trust. The City has created a trust with California Employers' Retiree Benefit Trust (CERBT) for the purpose of prefunding obligations for past services. -65-

CITY OF YREKA
Notes to Basic Financial Statements
For the Year Ended June 30, 2021
NOTE 10: OTHER POSTEMPLOYMENT BENEFITS (OPEB) (CONTINUED) A. General Information about the OPEB Plan (Continued)
Employees Covered by Benefit Terms
At June 30, 2021 the following employees were covered by the benefit terms:

Inactive employees or beneficiaries currently receiving benefit payments 11 Active employees 56
Total 67
B. Net OPEB Liability (Asset)
The City's net OPEB liability (asset) of ($35,707), was measured as of June 30, 2020, and was determined by the actuarial valuation as of June 30, 2020.

Actuarial Assumptions and Other Inputs
The net OPEB liability (asset) in the June 30, 2020 actuarial valuation was determined using the following actuarial assumptions and other inputs, applied to all periods included in the measurement, unless otherwise specified:

Valuation Date June 30, 2020
Funding Method Entry Age Normal Cost, level of percent of pay Asset Valuation Method Market value of assets
Discount Rate
Participants Valued Only current active and retired participants. No future entrants are considered in the valuation.

Salary Increase 3.00% per year; allocates the cost of benefits between service years General Inflation Rate 2.5% per year
Healthcare cost trend rates 5.8% for 2021, decreasing 0.1% per year to an ultimate rate of 4.0% for 2076 and later years
Demographic actuarial assumptions used in the June 30, 2020 valuation are based on the 2017 experience study of the California Public Employees Retirement System using data from 1997 to 2015, except for a different basis used to project future mortality improvements. The representative mortality rates were those published by CalPERS' adjusted to back out 15 years of Scale MD 2016 to central year 2015. -66-

CITY OF YREKA
Notes to Basic Financial Statements
For the Year Ended June 30, 2021
NOTE 10: OTHER POSTEMPLOYMENT BENEFITS (OPEB) (CONTINUED) C. Changes in the Net OPEB Liability (Asset)
The table below shows the changes in the total OPEB liability (asset), the Plan Fiduciary Net Position (i.e.

Fair value of the Plan assets), and the net OPEB liability (asset) during the measurement period ending on June 30, 2020 for the City's proportionate share.

Increases (Decreases)
Total OPEB Plan Net OPEB
Liability Fiduciary Liability
(Asset) Net Position (Asset)
(a) (b) (a) - (b)
Balances at Fiscal Year Ending June 30, 2020 $ 1,148,601 $ 835,053 $ 313,548 Changes during the period:

Service cost 52,256 52,256
Interest cost 76,548 76,548
Difference between expected and actual experience ( 174,296) 174,296) Contributions - employer 252,743)
Change of assumptions 425 425
Net investment income 51,907 51,907)
Benefit payments 46,374) 46,374)
Administrative expense 462) 462
Net Changes 91,441) 257,814 349,255)
Balances at Fiscal Year Ending June 30, 2021 $ 1,057,160 $ 1,092,867 (S 35,70Z) Sensitivity of the Net OPEB Liability (Asset) to Changes in the Discount Rate The following presents the net OPEB liability (asset) of the City, as well as what the City's net OPEB liability (asset) would be if it were calculated using a discount rate that is 1-percentage-point lower or 1- percentage-point higher than the current discount rate:
1% Decrease Discount Rate 1% Increase

5.45% 6.45% 7.45%
Net OPEB Liability (Asset) $ 110,940 35,707) ($ 157,118) Sensitivity of the Net OPEB Liability (Asset) to Changes in the Healthcare Cost Trend Rates The following presents the net OPEB liability (asset) of the City, as well as what the City's net OPEB liability (asset) would be if it were calculated using healthcare cost trend rates that are 1-percentage point lower or 1-percentage point higher than the current healthcare cost trend rates:

Current Trend Current Trend
- 1% Current Trend +1%
Net OPEB Liability (Asset) ($ 177,918) ($ 35,707) $ 142,037 -67-

CITY OF YREKA
Notes to Basic Financial Statements
For the Year Ended June 30, 2021
NOTE 10: OTHER POSTEMPLOYMENT BENEFITS (OPEB) (CONTINUED) D. OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related to OPEB
For the year ended June 30, 2021, the City recognized OPEB expense of $14,081. At June 30, 2021, the City reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources:

Deferred Outflows Deferred Inflows
of Resources of Resources
Contributions made subsequent to the measurement date $ 193,368 $ 382 27,613)
Change of assumptions 401,389)
Differences between expected and actual experience -
Vet difference between projected and actual earnings on investments 10,075 203,825 429,002)
Total
$193,368 reported as deferred outflows of resources related to contributions subsequent to the measurement lather all be re repoized as a reded on of the nes ores and litered in) in he resounded lane 0. 2027 will be recognized in OPEB expense as follows
Fiscal
Year Ended
June 30
2022 54,214)
2023 54,214)
58,295)
2024
2025 56,518)
2026 58,329)
Thereafter 136.975)
(S 418,545)
NOTE 11: RISK MANAGEMENT
The City is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; injuries to employees; and natural disasters.

There is no claims liability to be reported based on the requirements of Governmental Accounting Standards Board Statement No. 10, which requires that a liability for claims be reported if information prior to the issuance of the financial statements indicates that it is probable that a liability has been incurred at the date of the financial statements and the amount of the loss can be reasonably estimated.

There are no significant reductions in insurance coverage from prior years and there have been no settlements exceeding the insurance coverages for each of the past three fiscal years. -68-

CITY OF YREKA
Notes to Basic Financial Statements
For the Year Ended June 30, 2021
NOTE 11: RISK MANAGEMENT (CONTINUED)
The City is a member of the Small Cities Organized Risk Effort joint powers authority (SCORE), which provides the City with liability coverage with limits of $40,000,000 for each occurrence, workers' compensation coverage with limits to $4,850,000 for each occurrence and property coverage for replacement. SCORE provides these limits and coverage by participating in the California Joint Powers Risk Management Authority (CJPRMA) for excess liability and Local City Workers' Compensation Excess Liability joint powers authority (LAWCX) for excess workers' compensation. Property coverage is obtained by a group purchase from insurance companies with the City's deductible being $10,000 cach claim for vehicles and property.

NOTE 12: OTHER INFORMATION
A. Commitments and Contingencies
Amounts received or receivable from grant agencies are subject to audit and adjustment by grantor agencies.

Any disallowed claims, including amounts already collected, may constitute a liability of the appreciable funds. The amount, if any, of expenditures which may be disallowed by the grantor cannot be determined at this time although the government expects such amounts, if any, to be immaterial.

B. Subsequent Events
Management has evaluated events subsequent to June 30, 2021 through May 23, 2022, the date on which the financial statements were available for issuance. Management has determined no subsequent events requiring disclosure have occurred.
-69-
Required Supplementary Information
(Unaudited)

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CITY OF YREKA
Required Supplementary Information
City Pension Plan
Schedule of Proportionate Share of the Net Pension Liability For the Year Ended June 30, 2021
Last 10 Years*
Measurement Date 2013/2014 2014/2015 2015/2016 2016/2017 Miscellaneous

0.04824% 0.11561% 0.12410% 0.12737%
Proportion of the net pension liability $ 5,021,119
Proportionate share of the net pension liability 3,001,876 $ : 3,171,703 $ 4,311,099 Covered payroll 1,702,490 1,603,577 1,532,020 1,524,699 Proportionate share of the net pension liability
as a percentage of covered payroll 176.32% 197.79% 281.40% 329.32% Plan fiduciary net position as a percentage of the 75.07%

83.03% 83.86% 77.23%
total pension liability
Miscellaneous PEPRA
Proportion of the net pension liability 0.00001% -0.00003% 0.00001% 0.00010% $ 416 $ (842) $ 196 $ 3,842
Proportionate share of the net pension liability
32,329 106,953 295,758 307,014
Covered payroll
Proportionate share of the net pension liability
as a percentage of covered payroll 1.29% -0.79% 0.07% 1.25% Plan fiduciary net position as a percentage of the

83.01% 149.81% 98.64% 89.10%
total pension liability
Safety 0.05637% 0.05612%
Proportion of the net pension liability 0.03180% 0.04683% Proportionate share of the net pension liability $ 1,978,889 $ 1,929,584 $ 2,919,427 $ 3,353,532 860,036 909,068 890,370 910,448
Covered payroll
Proportionate share of the net pension liability
230.09% 212.26% 327.89% 368.34%
as a percentage of covered payroll
Plan fiduciary net position as a percentage of the

81.42% 82.46% 75.69% 73.76%
total pension liability
Safety PEPRA 0.00003% 0.00008%
Proportion of the net pension liability 0.00000% 0.00001% Proportionate share of the net pension liability $ 12( $ (312) $ 1,562 $ 4,688 43,053 48,981 04,55 105,369
Covered payroll
Proportionate share of the net pension liability
as a percentage of covered payroll 0.03% -0.64% 1.49% 4.45% Plan fiduciary net position as a percentage of the
total pension liability 80.95% 103.20% 92.51% 87.68%
* The City implemented GASB 68 for the fiscal year June 30, 2015, therefore only seven years are shown. -70-
2017/2018 2018/2019 2019/2020

0.13147% 0.13557% 0.13950%
$ 4,954,547 $ 5,428,694 $ 5,884,112
1,624,634 1,605,006 1,618,342
304.96% 338.24% 363.59%

76.11% 74.43% 73.18%

0.00007% 0.00021% 0.00044%
$ 2,578 $ 8,467 $ 18,706
483,923 620,488 746,534

0.53% 1.36% 2.51%

96.12% 93.89% 92.28%

0.05808% 0.05929% 0.06109%
$ 3,407,746 $ 3,701,061 $ 4,069,838
973,986 889,848 938,030
349.88% 415.92% 433.87%

73.77% 73.31% 72.49%

0.00007% 0.00012% 0.00019%
$ 4,172 $ 7,290 $ 12,794
121,049 177,102 186,154

3.45% 4.12% 6.87%

93.45% 92.59% 91.40%
- 70-

CITY OF YREKA
Required Supplementary Information
City Pension Plan
Schedule of Contributions
For the Year Ended June 30, 2021
Last 10 Years*
Fiscal Year 2014/2015 2015/2016 2016/2017 2017/2018
Miscellaneous
Contractually required contributions (actuarially determined) $ 172,274 $ 171,267 $ 222,568 $ 331,273 Contributions in relation to the actuarially determined contributions (172,274) (171,267) (222,568) (331,273)
Contribution deficiency (excess) $ $ - $ - $
Covered payroll $ 1,702,490 $ 1,603,577 $ 1,532,020 $ 1,624,634 Contributions as a percentage of covered payroll 10.12% 10.68% 14.53% 20.39% Miscellaneous PEPRA
Contractually required contributions (actuarially determined) $ 2,064 $ 6,596 6,505 $ 32,068 Contributions in relation to the actuarially determined contributions (2,064) (6,596) (6,505) (32,068)
Contribution deficiency (excess) $ - $ - $ - $
Covered payroll 32,329 $ 106,953 $ 295,758 $ 483,923
Contributions as a percentage of covered payroll 6.38% 6.17% 2.20% 6.63% Safe Contractually required contributions (actuarially determined) $ 182,105 182,568 $ 253,942 $ 283,769 Contributions in relation to the actuarially determined contributions (182,105) (182,568) (253,942) (283,769)
Contribution deficiency (excess) $ $ $ $
Covered payroll $ 860,036 $ 909,068 $ 890,370 973,986
Contributions as a percentage of covered payroll 21.17% 20.08% 28.52% 29.13% Safety PEPRA
Contractually required contributions (actuarially determined) $ 5,154 $ 5,633 $ 9,567 $ 14,657 Contributions in relation to the actuarially determined contributions (5,154) (5,633) (2,567) (14,657)
Contribution deficiency (excess) $ - $ $ - $
Covered payroll $ 43,053 $ 48,981 $ 104,559 $ 121,049
Contributions as a percentage of covered payroll 11.97% 11.50% 9.15% 12.11% * The City implemented GASB 68 for the fiscal year June 30, 2015, therefore only seven years are shown. -71-
2018/2019 2019/2020 2020/2021
$ 394,947 $ 470,384 $ 525,137
(394,947) (470,384) (525,137)
$ $ $
$ 1,605,006 1,618,342 $ 1,576,614

24.61% 29.07% 33.31%
$ 43,599 $ 55,191 $ 68,563
(43,599) (55,191) (68,563)
$ - $ - $
$ 620,488 746,534 $ 861,936

7.03% 7.39% 7.95%
$ 316,062 $ 375,035 394,723
(316,062) (375,035) (394,723)
$ $ $
$ 889,848 $ 938,030 $ 913,940

35.52% 39.98% 43.19%
$ 22,867 $ 25,888 $ 31,770
(22,867) (25,888) (31,770)
$ $ $
$ 177,102 186,154 $ 219,378

12.91% 13.91% 14.48%
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CITY OF YREKA
Required Supplementary Information
City Pension Plan
Notes to City Pension Plan
For the Year Ended June 30, 2021
NOTE 1: SCHEDULE OF PROPORTIONATE SHARE OF THE NET PENSION LIABILITY Change of Assumptions and Methods
Benefit Changes: None
Change of Assumptions: None
NOTE 2: SCHEDULE OF CONTRIBUTIONS
Methods and assumptions used to determine the contribution rates were as follows:

Valuation Date June 30, 2018
Actuarial cost method Entry Age Normal
Amortization method For details, see June 30, 2018 Fund Valuation Report, Section 2 Asset valuation method Market value with direct rate smoothing Inflation
Salary increases Varies based on entry age and service
Investment rate of return 7.00%, net of pension plan investment and administrative expenses, including inflation
Retirement age The probabilities of Retirement are based on the Dec 2017 CalPERS Experience Study for the period from 1997 to 2015 Mortality The probabilities of mortality are based on the Dec 2017 CaPERS Experience Study based on data observed from 1997 to 2015. Pre-retirement and post-retirement mortality rates include 15 years of projected mortality improvement using 90% of Scale MP 2016 published by the Society of Actuaries. -72-

CITY OF YREKA
Required Supplementary Information
City OPEB Plan
Schedule of Changes in the Net OPEB Liability and Related Ratios For the Year Ended June 30, 2021
Last 10 Years*
Measurement Date 2016/2017 2017/2018 2018/2019 2019/2020 Total OPEB Liability
Service Cost $ 61,524 $ 63,524 50,735 $ 52,256
Interest 84,282 90,967 71,534 76,548
Difference between expected and actual experience (354,506) (174,296) Change of assumptions (39,997) 425
Benefit payments (44,931), (45,488) (46,880) (46,374)
Net Change in Total OPEB Liability 101,375 (285,500) 75,389 (91,441) Total OPEB Liability - Beginning 1,257,337 1,358,712 1,073,212 1,148,601 Total OPEB Liability - Ending (a) $ 1,358,712 $ 1,073,212 $ 1,148,601 $ 1,057,160 Plan Fiduciary Net Position
Contributions - employer 44,431 640,362 234,801 252,743 Net investment income (1,070) 53,584 51,907
Benefit payments (44,431) (45,488) (46,880) (46,374)
Administrative expenses (462)
Net Change in Plan Fiduciary Net Position 593,695 241,358 257,814 Plan Fiduciary Net Position - Beginning - 593,695 835.053 Plan Fiduciary Net Position - Ending (b) $ $ 593,695 835,053 $ 1,092,867 Net OPEB Liability (Asset) - Ending (a) - (b) $ 1,358,712 479,517 $ 313,548 (35,707) Plan fiduciary net position as a percentage of the total OPE liability 0.00% 55.32% 72.70% 103.38%
Covered-employee payroll 3,537,524 $ 3,537,524 $ 3,261,752 $ 3,442,309 Net OPEB liability as a percentage of covered-employee payroll 38.41% 13.56% 9.61% -1.04% * The City implemented GASB 75 for the fiscal year June 30, 2018, therefore only four years are shown. -73-

CITY OF YREKA
Required Supplementary Information
City OPEB Plan
Schedule of Contributions
For the Year Ended June 30, 2021
Last 10 Years*
Fiscal Year 2017/2018 2018/2019 2019/2020 2020/2021
Actuarially determined contributions $ 212,915 $ 86,272 $ 88,800 $ 91,397 Contributions in relation to the actuarially determined contribution (640,362) (242,423) (252,743) (193,368) Contribution deficiency (excess) $ (427,447) $ (156,151) $ (163,943) $ (101,971) Covered-employee payroll $ 3,537,524 $ 3,261,752 $ 3,442,309 $ 3,571,115 Contributions as a percentage of covered-employee payroll 18.10% 7.43% 7.34% 5.41% * The City implemented GASB 75 for the fiscal year June 30, 2018, therefore only four years are shown. -74-

CITY OF YREKA
Required Supplementary Information
City OPEB Plan
Notes to City OPEB Plan
For the Year Ended June 30, 2021
NOTE 1: SCHEDULE OF CHANGES IN THE NET OPE LIABILITY AND RELATED RATIOS
Changes of Assumptions
Discount Rate: Updated from 6.50% to 6.45% for accounting and from 6.50% to

6.35% for funding, based on updated return expectations information published by the OPE trust and updated benefits cashflows developed in the 2020 valuation.

Mortality Improvement: Updated from MacLeod Watts Scale 2018 to MacLeod Watts Scale 2020 reflecting updated mortality projections from the Society of Actuaries and Social Security Administration.

Medical Trend: Updated to the Getzen model which was published by the Society of Actuaries.

General Inflation Rate: Decreased from 2.75% to 2.50% per year.

Salary Increase: Decreased from 3.25% to 3.00% per year.

Excise Tax on High Cost Coverage: The previously developed liability for this excise tax was removed from the valuation due to its December 2019 repeal.

NOTE 2: SCHEDULE OF CONTRIBUTIONS
The actuarially determined contribution (ADC) developed for the City's fiscal year ending June 30, 2021 was determined and presented in the June 30, 2018 Actuarial Valuation report.

Methods and Assumptions Used to Determine Contributions:

Actuarial cost method Entry Age Normal
Amortization method Level percent of pay
Amortization period 20 years
Asset valuation method Market
Discount rate 6.50%
Salary increases 3.25%
Inflation 2.50%
Healthcare cost trend rates 7% to 5% step 0.5%; PEMHCA min 4% Mortality improvement MW Scale 2018 generationally
-75-

CITY OF YREKA
Required Supplementary Information
Budgetary Comparison Schedule
General Fund
For the Year Ended June 30, 2021
Actual Variance with
Amounts Final Budget
Original Final (Budgetary Positive
Budget Budget Basis) (Negative)

REVENUES
Taxes and assessments $ 5,607,650 $ 7,117,650 $ 7,738,320 161,900 230,172 68,272
Licenses and permits
Fines and forfeitures 2,042
Use of money (67,575)
Intergovernmental (820)
Charges for services
Other revenues 72,368
6,238,587 7,915,314 8,718,866 803,552
Total Revenues

EXPENDITURES
Current:

General government 894,173 1,155,473 1,027,529 127,944
Public safety 4,071,316 4,298,816 4,162,202 136,614
Public ways and facilities 99,375 93,175 87,214 5,961
Culture and recreation 533,835 533,835 507,045 26,790
Community development 447,355 466,955 438,997 27,958
Debt service:

Principal 33,000 33,000 33,000
Interest and other charges 93,240 93,240 92,506
Capital outlay 125,000 6,000 5,819 181
6,297,294 6,680,494 6,354,312 326,182
Total Expenditures
Excess of Revenues Over (Under) Expenditures (58,707) 1,234,820 2,364,554 1,129,734

OTHER FINANCING SOURCES (USES)
Proceeds from sale of capital assets 26,857 26,857
191,000 190,806 (194)
Transfers in
Transfers out (421,088) (532,119) (532,120) (1)
Total Other Financing Sources (Uses) (421,088) (341,119) (314,457) 26,662 Net Change in Fund Balances (479,795) 893,701 2,050,097 1,156,396 Fund Balances - Beginning 8,544,185 8,544,185 8,544,185 Fund Balances - Ending $ 8,064,390 $ 9,437,886 $ 10,594,282 $ 1,156,396 -76-

CITY OF YREKA
Required Supplementary Information
Budgetary Comparison Schedule
Streets and Roads - Major Special Revenue Fund
For the Year Ended June 30, 2021
Variance with
Final Budget
Original Final Actual Positive
Budget Budget Amounts (Negative)

REVENUES
Fines and forfeitures 12,000 12,000 $ 19,933 7,933
Use of money 1,000 1,000 8,871 7,871
Intergovernmental 588,004 608,717 616,285 7,568
Other revenues 6,112 6,112
Total Revenues 601,004 621,717 651,201 29,484

EXPENDITURES
Current:

Public ways and facilities 742,592 790,200 714,455 75,745 Transportation 200,000 196,685 196,685
Capital outlay 79,500 81,500 78,745 2,755
Total Expenditures 1,022,092 1,068,385 989,885 78,500
Excess of Revenues Over (Under) Expenditures (421,088) (446,668) (338,684) 107,984

OTHER FINANCING SOURCES (USES)
Transfers in 421,088 535,734 535,734
Total Other Financing Sources (Uses) 421,088 535,734 535,734 Net Change in Fund Balances 89,066 197,050 107,984
Fund Balances - Beginning 827,579 827,579 827,579
Fund Balances - Ending $ 827,579 $ 916,645 $ 1,024,629 $ 107,984 -77-

CITY OF YREKA
Required Supplementary Information
Budgetary Comparison Schedule
Special Revenue - Major Special Revenue Fund
For the Year Ended June 30, 2021
Variance with
Final Budget
Original Final Actual Positive
Budget Budget Amounts (Negative)_

REVENUES
Taxes and assessments $ 267,500 267,500 286,917 19,417
Licenses and permits 12000 207,000 208,941 1,941
Use of money 2,500 6,986 4,486
Charges for services 240,000 240,000 239,076 (924)
Total Revenues 526,000 717,000 741,920 24,920

EXPENDITURES
Current:

General government 14,348 14,348 12,032 2,316
Public safety 15,000 15,000 2,415 12,585
Debt service:

Principal 93,171 93,171 93,171
Interest and other charges 81,829 81,829 81,829 :

Capital outlay 437,652 437,652
Total Expenditures 204,348 642,000 627,099 14,901
Excess of Revenues Over (Under) Expenditures 321,652 75,000 114,821 39,821

OTHER FINANCING SOURCES (USES)
Proceeds from sale of capital assets - 114,500 114,500
Proceeds from debt 437,652 437,652 5..

Transfers out (9,500) (296,116) (295,041)
Total Other Financing Sources (Uses) (9,500) 256,036 257,111 1,075 Net Change in Fund Balances 312,152 331,036 371,932 40,896 Fund Balances - Beginning 978,972 978,972 978,972
Fund Balances - Ending $ 1,291,124 $ 1,310,008 $ 1,350,904 $ 40,896 -78-

CITY OF YREKA
Required Supplementary Information
Note to Budgetary Comparison Schedules
For the Year Ended June 30, 2021
NOTE 1: BUDGETARY BASIS OF ACCOUNTING
Formal budgetary integration is employed as a management control device during the year. The City presen the amparison prated on the be to at alres are for train al and and marior special revenue. principles generally accepted in the United States of America (GAAP).

The City follows these procedures annually in establishing the budgetary data reflected in the financial statements:
(1) The City Manager submits to the City Council a recommended draft budget for the fiscal year commencing the following July 1. The budget includes recommended expenditures and the means of financing them.
(2) The City Council reviews the recommended budget at regularly scheduled meetings, which are open to the public. The Council also conducts a public hearing on the recommended budget to obtain comments from interested persons.
(3) Prior to July 1, the budget is adopted through the passage of a resolution. (4) From the effective date of the budget, which is adopted and controlled at the department level, the amounts stated therein, as recommended expenditures become appropriations to the various City departments. The City Council may amend the budget by motion during the fiscal year. The City Manager may authorize transfers from one object or purpose to another within the same department.

The City does not use an encumbrance system as an extension of normal budgetary accounting for the General and other governmental funds. Under this system, purchase orders, contracts, and other commitments for the expenditure of monies are recorded in order to reserve that portion of applicable appropriations.
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OTHER REPORT AND SCHEDULES
• Other Report
• Schedule of Findings and Recommendations
• Management's Corrective Action Plan

THIS PAGE INTENTIONALLY LEFT BLANK

SMITH & NEWELL

CERTIFIED PUBLIC ACCOUNTANTS

INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL

REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN

AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH

GOVERNMENT AUDITING STANDARDS
To the Honorable Mayor and Members of the City Council
City of Yreka
Yreka, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Yreka, California (City) as of and for the year ended June 30, 2021, and the related notes to the financial statements, which collectively comprise the City's basic financial statements, and have issued our report thereon dated May 23, 2022.

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 entity's financial statements will not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and therefore, material weaknesses on significant deficiencies may exist that have not been identified. We did identify a certain deficiency in internal control, described in the accompanying schedule of finding and recommendation that we consider to be a material weakness. (2021-001)
-80-
950 THARP ROAD, SUITE 502 YUBA CITY, CA 95993 TEL: (530) 673-9790 FAX: (530) 673-1305 [email protected] To the Honorable Mayor and Members of the City Council
City of Yreka
Yreka, California
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 financial statements. 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.

City's Response to Finding
The City's response to the finding identified in our audit is described in the accompanying schedule of findings and recommendations. The City's response was not subjected to the auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on it.

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 entity'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 entity's internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Smith & Newell CPAs
Yuba City, California
May 23, 2022
-81-

CITY OF YREKA
Schedule of Findings and Recommendations
For the Year Ended June 30, 2021
2021-001 Prior Period Adjustment (Material Weakness)
Criteria
Generally Accepted Accounting Principles require that errors in the prior year ending balances be corrected by a prior period adjustment to beginning net position.

Condition
The City recorded a prior period adjustment to reflect land that had been donated in the prior year for $267,390.

Cause
During the current year, the City recorded donated land that had not previously been recorded.

Effect
An adjustment to the prior period net position was required to reflect the City's land donated in the prior year.

Questioned Cost
No questioned costs were identified as a result of our procedures.

Context
Not applicable.

Repeat Finding
This is not a repeat finding.

Recommendation
We recommend that the City review the financial records and ensure all items are recorded correctly.

View of Responsible Officials and Planned Corrective Action Refer to separate Management's Corrective Action Plan for views of responsible officials and management's responses.
-82-

CITY OF YREKA
Management's Corrective Action Plan
For the Year Ended June 30, 2021
Finding 2021-001 Prior Period Adjustment (Material Weakness) We recommend that the City review the financial records and ensure all items are recorded correctly.

Management's Response: This real property transaction was purchased by the State Department of General Services pursuant to a Flood Hazard Reduction grant that the City Areas where internal controls were missed: (1) variance of general ledger with the grant managers life to date spreadsheets expenditures, (2) a scan of all relevant documents into the City's real property folder on the server and acquisition date, and (3) the Finance Director was not named as an additional contact on the escrow settlement documents.

Responsible Individual: It is the Finance Director's, Emily Aldrich, responsibility to ensure records for the organization are accurately recorded. The deviation from having an escrow and settlement exchanging cash made for cash controls to capture such recordation at settlement.

Corrective Action Plan: The Finance Department has added a new position of Grant Compliance Manager in July 2021. Also in August of 2019, a second Public Works Municipal Projects Manager was hired. At the time of recordation of this transaction (July 2018), these two positions were not funded. By having more personnel dedicated to the oversight of grants and projects, both in project administration and in fiscal accounting compliance, the City has A recommended change going forward is that the Finance Director should be the point of contact for City real property escrow transactions and receive settlement notifications
Anticipated Completion Date: For staffing, by July 2021, both positions were appropriated. Employees hired have been alerted to, and trained, to scan documents relating to real property into the server folders has been reviewed. The Finance Director will be named the point of contact for escrow settlements for the City going forward.
-83-
OF

FIRE CITY OF YREKA

CITY COUNCIL AGENDA MEMORANDUM

CALIFORHIA
To: Yreka City Council
Prepared By: City Clerk
Agenda Title: Discussion/Possible Action: Continuation of Urgency Ordinance 864.

Meeting date: June 7, 2022
Discussion:

The drought, prevailing climatic temperatures, and the allocation of Yreka Fire Resources to mutual aid to suppress wildfires was found to constitute an immediate threat to the public safety.

Ordinance 864 delays the sale of fireworks and the use of fireworks and public displays of pyrotechnics until the threat to public safety is abated.

Recommendation:

That the Council continue Urgency Ordinance 864.

SUMMARY OF ADOPTED URGENCY ORDINANCE No. 864
Please take notice that the Yreka City Council adopted, at an emergency meeting held on July 29,2021, a temporary urgency ordinance, number 864, entitled: "AN UNCODIFIED URGENCY

ORDINANCE OF THE CITY OF YREKA DECLARING A LOCAL EMERGENCY, AND AUTHORIZING THE

DELAY OF THE SALE AND USE OF FIREWORKS WHICH MAY CREATE A THREAT TO PUBLIC SAFETY

DEEMED TO BE ARISING FROM THE INCIDENCE OF THE LAVA FIRE AND SETTING FORTH THE FACTS CONSTITUTING SUCH URGENCY AND FINDING THE ORDINANCE EXEMPT FROM CEQA REVIEW" This urgency ordinance generally provides:

1. The factual background of the Lava Fire, the drought, the prevailing climatic temperatures and the fact that Yreka's Fire Resources are engaged in mutual aid to suppress the Lava Fire as well as the allocation of law enforcement resources in traffic control and the fact that without Yreka's normally available police and fire resources, the use of fireworks and pyrotechnics fire may not be able to be suppressed which was found to constitute the basis for the urgency nature of the ordinance and the City Council determined that there existed an immediate threat to the public health, safety and/or welfare and a need for immediate preservation of the public peace, health, or safety that warrants the adopted urgency measures.

2. The ordinance delays the sale of fireworks and the use of fireworks and public displays of pyrotechnics until the threat to public safety is abated and the urgency ordinance is terminated.

3. The city council determined that a local emergency now exists and shall continue to exist until its termination is ordained by the City Council. The need for continuance of the urgency measures will be regularly reviewed by City Council until it is terminated. The ordinance will be terminated at the earliest possible time.

4. The ordinance vests in the City Manager, Chief of Police and the Fire Chief with the discretion to take such acts as may be necessary to effectuate the intent of the ordinance.

5. The Council determined that the ordinance complies with a categorical exemption from CEQA review.

By roll call vote the following councilmembers voted in favor of the ordinance: Duane Kegg, Deborah Baird, Paul McCoy and Corey Middleton.

This summary is not intended to be a comprehensive statement of all of the provisions of the Ordinance, but constitutes only a fair summary of the Ordinance. The complete text of the Ordinance and the minutes of the emergency session is available for review online in Yreka's City Council Agenda section or through a public records request as an in-person review of it is not available because City Hall is not currently open to the public.

Yreka City Clerk

BUSINESS OF THE COUNCIL OF THE CITY OF YREKA

AGENDA REPORT
For meeting of: June7, 2022
TO: Honorable Mayor and City Council
FROM: Dohn Henion, Yreka City Attorney
TITLE: RESOLUTION TO CONTINUE HOLDING PUBLIC MEETINGS REMOTELY (AB 361) RECOMMENDATION:

In accordance with Assembly Bill 361, adopt a resolution to continue conducting the City's Council, Commission, and Committee meetings remotely due to health and safety concerns to the public due to COVID-19.

FISCAL IMPACT:

There is no fiscal impact associated with this item.

BACKGROUND:

On March 4, 2020, Governor Newsom declared a State of Emergency to make additional resources available, formalize emergency actions already underway across multiple state agencies and departments, and help the state prepare for a broader spread of COVID-19.

Thereafter, on March 17, 2020, Governor Newsom issued Executive Order N-2920, which suspended certain provisions of the Ralph M. Brown Act to allow local legislative bodies to conduct meetings telephonically or by other means. Additionally, the State implemented a shelter-in-place order, requiring all non-essential personnel to work from home.

Staff quickly worked to set up remote meetings via Zoom for all City Council and Planning Commission meetings. The Zoom meetings have allowed the Council, Commissions, and Committees to continue to conduct City business from the safety of members' homes. The City has been utilizing Zoom for the past 18 months to conduct nearly all public meetings. The usage of Zoom for public meetings has allowed the City to ensure the public's continued access to government meetings while also ensuring the public's safety.

On June 11, 2021, Governor Newsom issued Executive Order N-08-21, which extended the ability of agencies to hold remote meetings through September 30, 2021, after which agencies anticipated transitioning back to public meetings held in full compliance with the Brown Act. In preparation for the return to in-person meetings, staff has been working on acquiring audio and visual upgrades for City facilities to conduct hybrid meetings. Although hybrid meetings would help to keep the public safe by allowing them to continue accessing the meetings from their own home, Councilmembers, Commissioners, Committee members, and staff would need to meet in person.

Since the Governor issued Executive Order N-08-21, the Delta variant has emerged, causing a spike in cases throughout the state.

On September 16, 2021, Governor Newson signed Assembly Bill 361 (AB 361), which allows cities to continue to meet remotely during proclaimed states of emergency under modified Brown Act requirements that are similar but not identical to the rules and procedures established by the previous Executive Orders.

AB 361 authorizes local agencies to use teleconferencing without complying with the teleconferencing requirements imposed by the Ralph M. Brown Act during a declared state of emergency, when state or local health officials have imposed or recommended measures to promote social distancing during the proclaimed state of emergency, or when there is an imminent risk to the health or safety of attendees.

DISCUSSION:

AB 361 will allow local legislative bodies to continue to meet remotely after the September 30, 2021 expiration of the Governor's executive orders. A local agency will be allowed to continue to meet remotely when:
• The local agency holds a meeting during a declared state of emergency • State or local health officials have imposed or recommended measures to promote social distancing
• Legislative bodies declare the need to meet remotely due to present imminent risks to the health or safety of attendees
The City meets the requirements to continue holding meetings remotely to ensure the health and safety of the public due to the following:
• The City is still under a local state of emergency;
• County health orders require that all individuals in public spaces maintain social distancing and wear masks;
• The City can't maintain social distancing requirements for the public, staff, Councilmembers, Commissioners, and Committee Members in their meeting spaces; The City cannot ensure social distancing requirements are met inside City facilities where the City Council, Planning Commission, Parks and Recreation Commission, Redistricting Advisory Committee, Bicycle and Pedestrian Advisory Committee, and Main Street Bridge Advisory Committee meet.

Moreover, the indoor mask order is still in effect, making it difficult to hear what Councilmembers, Commissioners, Committee Members, staff, and public speakers are saying.

Furthermore, while speaking through masks may be understandable in person, picking up speech on microphones for those attending remotely and those watching any livestreams would be difficult.
1 RESOLUTION NO. 2021-51
2 A RESOLUTION OF THE YREKA CITY COUNCIL OF THE CITY OF 3 YREKA PROCLAIMING A LOCAL EMERGENCY, RATIFYING THE
4 PROCLAMATION OF A STATE OF EMERGENCY BY GOVERNOR
5 NEWSOM ON MARCH 4, 2020, AND AUTHORIZING REMOTE
6 TELECONFERENCE MEETINGS OF THE LEGISLATIVE BODIES OF
CITY OF YREKA FOR THE PERIOD SUCCESSIVE 30-DAY PERIODS
8 PURSUANT TO ASSEMBLY BILL 361
9 WHEREAS, the City of Yreka is committed to preserving and nurturing 10 public access and participation in meetings of the Yreka City Council; and WHEREAS, all meetings of City of Yreka's legislative bodies are open and 12 public, as required by the Ralph M. Brown Act (Cal. Gov. Code § 54950 - 13 54963), so that any member of the public may attend, participate, and watch the 14 City's legislative bodies conduct their business; and 15 16 WHEREAS, the Brown Act, Government Code section 54953(e), makes 17 provisions for remote teleconferencing participation in meetings by members of 18 a legislative body, without compliance with the requirements of Government 19 Code section 54953(b)(3), subject to the existence of certain conditions; and 20 WHEREAS, a required condition is that a state of emergency is declared by the 21 Goveror pursuant to Government Code section 8625, proclaiming the existence 22 of conditions of disaster or of extreme peril to the safety of persons and property 23 within the state caused by conditions as described in Government Code section 24 8558; and
WHEREAS, a proclamation is made when there is an actual incident, threat of 26 disaster, or extreme peril to the safety of persons and property within the 27 jurisdictions that are within the City's boundaries, caused by natural, 28 technological, or human-caused disasters; and
29 WHEREAS, it is further required that state or local officials have imposed or 30 recommended measures to promote social distancing, or, the legislative body 31 meeting in person would present imminent risks to the health and safety of 32 attendees; and
33 WHEREAS, such conditions now exist in the City, specifically, in Executive Order 34 N-29-20 the Governor of the State of California declared a state of emergency to 35 exist as a result of the threat of COVID-19; and
36 WHEREAS, said order suspended provisions of certain provisions of the Brown Act relating to teleconference meetings and creating the ability for virtual meetings to keep the public and our public officials safer from exposure to the pandemic; and 39 WHEREAS, that suspension of the Brown Act requires expired on September 30, 40 2021; and
41 WHEREAS, On September 16, 2021 Assembly Bill 361 was passed into law 42 permitting the extension of virtual meetings so long as the state of emergency 43 exists and is reviewed every thirly days by the Yreka City Council; and 44 WHEREAS, the delta variant of COVID-19 has resulted in Siskiyou County 45 having experienced 4,382 confirmed COVID-19 amongst the local population cases, 54 deaths, 56 new cases reported in the last 24 hours with 271 active cases and 23 persons presently hospitalized and, accordingly, social distancing and 48 masking is required for attendees' health and safety to mitigate the imminent risk 49 of COVID-19 being transmissible during public, in-person meetings of the City of 50 Yreka; and
51 WHEREAS, virtual meetings further mitigate the public's health and safety while 52 still providing the opportunity for public input on the people's business; and 53 WHEREAS, the City Council has reconsidered the circumstances of the state of 54 emergency; and
55 WHEREAS, the state of local emergency continues to directly impact the ability of 56 the City Council, Commissions, and Committees, as well as staff and members of 57 the public, from meeting safely in person; and
58 WHEREAS, the Yreka City Council does hereby find that prevalence of COVID-19 59 amongst the local population and, accordingly, social distancing and masking is 2 60 required for attendees health and safety to mitigate the imminent risk of COVID-19 61 being transmissible during public, in-person meetings of the City of Yreka, its 62 commissions and committees may cause, and may continue to cause, conditions of 63 peril to the safety of persons within the City that are likely to be beyond the control of 64 services, personnel, equipment, and facilities of the City, healthcare providers and 65 local hospitals, and desires to proclaim a local emergency and ratify the 66 proclamation of state of emergency by the Governor of the State of California; and 67 68 WHEREAS, as a consequence of the local emergency, the Yreka City Council 69 does hereby find that the City of Yreka's governing body, its commissions and 70 committees shall conduct their meetings without compliance with paragraph (3) of 71 subdivision (b) of Government Code section 54953, as authorized by subdivision 72 (e) of section 54953, and that such legislative bodies shall comply with the 73 requirements to provide the public with access to the meetings as prescribed in 74 paragraph (2) of subdivision (e) of section 54953; and 75 WHEREAS, meetings are posted on the City's website providing the necessary 76 information for the public to virtually provide input to the governing body on the 77 people's business.
78 NOW, THEREFORE, THE YREKA CITY COUNCIL OF THE CITY OF 79 YREKA DOES HEREBY RESOLVE AS FOLLOWS:
80 Section 1. Recitals. The Recitals set forth above are true and correct and are 81 incorporated into this Resolution by this reference. 82 Section 2. Proclamation of Local Emergency. The City Council hereby proclaims 83 that a local emergency now exists throughout the City, and prevalence of COVID- 84 19 amongst the local population and, accordingly, social distancing and masking is 85 required for attendees health and safety to mitigate the imminent risk of COVID-19 86 being transmissible during public, in-person meetings of the City of Yreka has 87 caused, and will continue to cause, conditions of peril to the safety of persons within 88 the City that are likely to be beyond the control of services, personnel, equipment, and 89 facilities of the City, healthcare providers and local hospitals. 3 90 Section 3. Ratification of Governor's Proclamation of a State of Emergency. The 91 City Council hereby ratifies the Governor of the State of California's Proclamation 92 of State of Emergency, effective as of its issuance date of March 4, 2021. 93 Section 4. Remote Teleconference Meetings. The staff and legislative bodies of 94 City of Yreka are hereby authorized and directed to take all actions necessary to 95 carry out the intent and purpose of this Resolution including, conducting open and 96 public meetings in accordance with Government Code section 54953(e) and other 97 applicable provisions of the Brown Act.
98 Section 5. Effective Date of Resolution. This Resolution shall take effect 99 immediately upon its adoption and shall be effective until the earlier of (i) 30 days 100 from adoption of resolution, and 30 days from each successive affirmation that the 101 state of emergency continues to exist or such time the Yreka City Council adopts a 102 subsequent resolution in accordance with Government Code section 54953(e)(3) to 103 extend the time during which the governing body of the City of Yreka may continue 104 to teleconference without compliance with paragraph (3) of subdivision (b) of 105 section 54953.
106 PASSED AND ADOPTED by the Yreka City Council of the City of Yreka, this 5'1 107 day of October, 2021, by the following vote:
108 AYES: FREEMAN, MIDDLETON, BAIRD, KEGG
109 NOES:
110 ABSENT: MCCOY
111 ABSTAIN:
112
113
114 Attest:
115
116 Arthur Boyd, City
YIPS

CITY OF YREKA

CITY COUNCIL AGENDA MEMORANDUM

CALIFORHIA
Prepared by: Juliana Lucchesi, AICP, Planning Director
Agenda litle: Zoning Ordinance Amendment: Chapter 16.44 "Conditional Use Permit"
Meeting date: June 7, 2022
Recommended Actions:

Move to adopt by reading its title only, an ordinance of the City Council of the City of Yreka amending certain sections of the Yreka Municipal Code, Chapter 16.44 entitled "Conditional Use Permits" and finding the adoption of this ordinance to be exempt from CEQA.

Summary:

The Planning Department staff have identified four standard planning and zoning activities that need updating to clarify findings, establish sound due process procedures, and comply with current state and federal case law on the application of conditional use permits, nonconforming status, variances, and rezonings.

Background:

A zoning district establishes areas within a city where certain uses are allowed by- right (without special permitting) and the standards for the development for those uses. Zoning districts are set up to regulate and guide development in a direction set by the community. Conditional or special uses occur when the community wants flexibility for new uses of new development standards that have not been previously allowed in a zoning district. These conditional uses tend to be supportive of the other surrounding uses but may have impacts on the surrounding properties that required special consideration. For example, rooftop bars and restaurants have become more common in downtown areas but may exceed historically set height maximums or create more noise due to the activities being outside. A conditional use permit process would allow the city to permit this type of use while ensuring it is developed in a way that compliments the surrounding area.

Complete neighborhoods require an array of uses outside of residential, some of which require conditions. For example, a church is typically a conditional use in many zones due to the building needed to be bigger than surrounding residential homes to accommodate the audience and needs special parking considerations to accommodate peak hours on Sundays. Another example is small-scale commercial uses such as neighborhood coffee shops, retailers, or farmers' stalls, which can be limited in size, hours or operation, or outdoor seating to ensure a peaceful neighborhood.

Environmental Review:

The proposed ordinance changes have been reviewed for environmental compliance with the California Environmental Quality Act (CEQA). The proposed amendments were found to not have any foreseeable direct or indirect impacts to the environment; therefore, the proposed amendments would not be considered a "project" under CEQA. This is called a General Rule exemption under CEQA Guidelines Section 15061 (b) (3).

Review by Public & Outside Agencies:

The proposed amendments were noticed to meet Government Code Section 65090. There have been no public comments submitted at the time of this packet release.

Planning Commission Action:

The Planning Commission held a duly noticed public hearing to comply with Government Code Section 65854. There was no public comment during the public hearing. The Planning Commission unanimously approved the proposed ordinance language as submitted for City Council consideration.

Staff Recommendation:

City Staff recommend approval of the proposed amendments as submitted due to strict legal nature of the ordinance procedures established by case law. The proposed amendments accomplish the following:
• Creates a clear purpose for the Conditional Use Permit ordinance that clarifies why the city would allow and regulate conditional uses. • Refines the application and review process to ensure clear expectation of applicants and create timeframes for reasonable review and submission of application materials. These timeframes were established statewide under the "Permit Streamlining Act" enacted in 1977 (Government Code Section 65921).
• Establishes new findings to grant a conditional use permit that comply with land use case law. A land use ordinance cannot be so vague or uncertain that a person of common intelligence and understanding must guess as to its meaning this would violate due process of the law (People v. Gates, 41 Cal. App 3d 590 (1974)). Vagueness and subjectivity are two elements that a city wants to avoid in its findings; therefore, the terms "morales" and "peaceful" are removed from the findings. These terms have been found to be incredibly subjective and not enforceable under the law. The terms health, safety, and welfare have been litigated close to death and have well established meanings and definitions.
• Establishes clear standards for the application of conditions for a conditional use permit. This accomplishes a similar goal as the above bullet point.
• Establishes a legally defendable appeals process to meet the requirements of due process.

Attachments:

1. Ordinance No. 867 An Ordinance of the City Council of the City of Yreka Amending Yreka Municipal Code Chapter 16.44 Entitled "Conditional Use Permit" and Finding the Adoption of this Ordinance to be Exempt from CEQA
ORDINANCE NO. 867

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF YREKA
AMENDING YREKA MUNICIPAL CODE CHAPTER 16.44 ENTITLED
"CONDITIONAL USE PERMIT" AND FINDING THE ADOPTION OF

THIS ORDINANCE TO BE EXEMPT FROM CEQA
Recitals
BE IT ORDAINED by the City Council of the City of Yreka as follows:

SECTION 1. Chapter 16.44 Sections 16.44.010 entitled Conditional Use Permits, 16.44.020 entitled Application, 16.44.030 entitled Public Hearing, 16.44.040 entitled Action by Commission,

16.44.050 entitled Revocation of conditional permits, § 16.44.060 entitled Modification of site plan for which a conditional use permit has been granted, and § 16.44.070 entitled Conditional use permits within any historic district, landmark, or landmark site of the Yreka Municipal Code are deleted in their entirely and supplanted and there is that added section 16.44.080 as follows:

Chapter 16.44 CONDITIONAL USE PERMITS

16.44.010 Purpose
The purpose of this Chapter is to establish a procedure for conditionally approving or denying land uses, including related structures, that are not clearly permitted or prohibited because of their unique nature. Such uses and related structures would only be approved if their effect on the surrounding environment can be made acceptable through the application of conditions of approval.

Conditional uses are characterized by their potential to generate certain types of impacts, depending upon where the use is located, how it is designed, and how it is operated. These uses require a higher level of review than a permitted use, or use-by-right, in order to ensure that the use is appropriate as proposed and designed for the zoning district. The conditional use permit process enables the decision-maker to determine whether the use is appropriate for its proposed location, to review its design and site layout to minimize or eliminate impacts, and to impose conditions of approval to ensure the use will be compatible with the surrounding area and with adjacent uses. The conditional use permit can also serve as one approval, incorporating a design review approval, for instance, and eliminating the need for separate applications and review.

The regulations of this chapter are established to achieve the following purposes:

A. To provide flexibility within zoning districts in siting certain types of uses and in determining whether a use, as proposed, would be appropriate for a particular location; B. To establish a process to authorize a conditional use and impose reasonable conditions of approval upon the project that will minimize or eliminate potential impacts; C. To ensure that conditional uses are consistent with the goals, objectives, and policies of the General Plan, the Zoning Ordinance, and the Development Code; D. To protect the public health, safety, and welfare by ensuring that the conditional use is compatible with existing and future surrounding uses;
E. To streamline the review process by providing for the concurrent processing of associated applications, such as a planned development or a design review, thereby eliminating the need for separate applications and submittals.

16.44.020 Application and Review Process
A. Application Checklist. The application submittal shall contain all of the materials and information as required by the Planning Department's approved conditional use permit checklist.

B. Application fee. The City's conditional use permit application fee shall be paid at the time of application submission to the Planning Department. The conditional use permit application fee shall be set by City Council resolution.

C. In addition to all other information required by the application, the Conditional Use Permit Application shall be accompanied by building plans, elevations, landscaping plan, and a site plan required by Chapter 16.52, showing the detail of the proposed use of land and/or building.

D. The applicant shall submit the application to the Planning Department. The Planning Department shall have 30 calendar days to review the application and provide notice to the applicant whether the application is complete or requires additional information:

1. If the Planning Department determines that the application is incomplete, the Department will notify the applicant of the application's deficiencies. The applicant will have a maximum of ninety (90) calendar days from the date of the notification letter to correct the deficiencies. If the applicant fails to provide further response or correction, the application process is deemed to have lapsed at the expiration of the ninetieth day.

2. If the Planning Department determines that the application is complete, the proposed conditional use permit will be reviewed for environmental compliance with the California Environmental Quality Act (CEQA). Upon completion of the environmental review, the Planning Department shall schedule a public hearing with the Planning Commission no more than 15 days after completing environmental compliance.

16.44.030 Public Hearing.

A public hearing by the Planning Commission shall be held and noticed in compliance with Government Code Sections 65090 through 65096.

16.44.040 Findings and Review Procedures
The Planning Commission must make the following findings to grant a conditional use permit:

1. The proposed use or feature, at the size and intensity contemplated and at the proposed location, will provide a development that is necessary or desirable for, and compatible with, the transportation and service facilities, the neighborhood, and the community. The following shall be considered to make this finding:
a. The intensity of activity in the district is not such that allowing the larger use will be likely to foreclose the location of other needed neighborhood-servicing uses in the areas; and
b. The proposed use will serve the neighborhood, in whole or in significant part, and the nature of the use requires a larger size in order to function; and c. The building in which the use is to be located is designed in discrete elements which respect the scale of development in the district.

2. Such use of feature as proposed will not adversely impact the health, safety, convenience or general welfare of persons residing or working in the vicinity, or injurious to property, improvements or potential development in the vicinity, with respect to aspects including but not limited to the following:
a. The nature of the proposed site, including its size and shape, and the proposed size, shape, and arrangement of structures, so that the subject site is physically suitable for the type, density, and intensity of the use and related structures being proposed.;
b. The accessibility and traffic patterns for persons, non-motorized vehicular traffic, and vehicles, the type and volume of such traffic, the adequacy of proposed off- street parking and loading, and of proposed alternatives to off-street parking; c. The safeguards afforded to prevent noxious or offensive emissions such as noise, glare, dust, and odor;
d. Treatment given, as appropriate, to such aspects as landscaping, screening, open spaces, parking and loading areas, service areas, lighting, and signs; and e. Will not be injurious to property or improvement in the neighborhood.

3. Such use or feature as proposed will comply with the applicable provisions of this Code and will not adversely affect the implementation of the General Plan; and

4. Such use or feature are not contrary to the stated purpose of the applicable zoning district, specific plan, development regulations, and performance standards as proposed and will provide development that is in conformity with the stated purpose of the applicable zoning district, specific plan, and planned unit development.

5. That adequate public facilities and services, such as public access, water, sanitation, and public utilities are available to serve the site or will be made available concurrent with the proposed development.

6. Such use or feature as proposed will not reduce or prevent the expansion of the City's residential unit inventory.

16.44.050 Conditions of Approval
A. When authorizing a Conditional Use Permit as provided herein, the Planning Commission, or the City Council on appeal, shall prescribe such additional conditions, beyond those specified in this Code, as are in its opinion necessary to facilitate the objectives of the Code. Once any portion of the authorization is utilized, all such conditions pertaining to such authorization shall become immediately operative.

B. The violation of any condition contained in the Conditional Use Permit constitutes a material violation of that permit and this Code and may, at the discretion of the City, constitute grounds for revocation of the Conditional Use authorization. Such conditions may include time limits for exercise of the Conditional Use authorization; otherwise, any exercise of such authorization must commence within a reasonable time.

C. The Planning Director, or designee, shall have the discretion to authorize minor changes in any condition previously imposed in the authorization of a conditional use. Authorization of a major change in any condition previously imposed in the authorization of a conditional use permit is subject to the same procedures which are applicable to the issuance of a new conditional use permit.

D. The definition of a "minor" change for the purposes of Section 16.44.050(c), for example, may be a change in the timing of implementation of a condition, location of proposed structures on the site if the change in location does not impact traffic patterns or access, and changes to façade, signage, or lighting.

E. The definition of a "major" change for the purposes of this Section 16.44050(c), for example, is any change that adversely impacts the overall traffic flow on or around the property, any change that would exceed the capacity of public facilities and services or a change that would conflict with the findings prescribed in Section 16.44.040.

16.44.060 Appeals
In case the applicant determines to contest the decision of the Planning Commission relating to the permit they may, within ten (10) calendar days after the rendition of the decision thereon by the Commission, appeal in writing to the City Council pursuant to Yreka Municipal Code Section

16.14.030.

16.44.070 Revocation of conditional permits.

A. Any conditional use permit issued is lapse and is automatically revoked and terminated if not used within one year from the date of approval, or in the event the use permitted is abandoned or not utilized for a period of one year. Notwithstanding the foregoing, upon submission of a written request by the holder of the conditional use permit prior to termination of the use permit, the Planning Director shall have the discretion to extend any such conditional use permit for a period of one year or less if there is reasonable justification for not utilizing the permit as required by this section.

B. Any conditional use permit granted in accordance with the terms of this title may be revoked if any condition or term of such permit is violated or if any law or ordinance is violated in connection therewith, or if the Planning Commission finds that the continuance of the conditional use permit will endanger the public health, safety or welfare.

C. The Planning Commission shall hold a hearing on any proposed revocation after giving written notice to the permittee at least ten (10) days prior to the hearing. The permittee may at such hearing present any relevant evidence or testimony in opposition to the underlying basis asserted to revoke the permit. The Planning Commission shall render its decision within thirty (30) days of said public hearing supported by written findings in the event the permit is revoked. Any failure of the Planning Commission to timely act shall not be deemed denial of the petition for permit revocation. The decision of the Planning Commission may be appealed pursuant of the provisions in Yreka Municipal Code Section 16.14.030. The decision of the City Council shall be final.

16.44.080 Conditional use permits within any historic district, landmark, or landmark site.

Any application for a conditional use permit required or permitted pursuant to the terms of this title which visually impacts the exterior appearance of any property or structure within a historic district, landmark, or landmark site established pursuant to Title 17 of the Yreka Municipal Code, shall first be reviewed and considered by the Historic District and Landmarks Commission prior to consideration thereof by the Planning Commission.

SECTION 2. Any provisions of the Yreka Municipal Code, or appendices thereto, or any other ordinances of the City inconsistent herewith, to the extent of such inconsistencies and no further, are hereby repealed.

SECTION 3. Exemption from CEQA. The action taken in this Ordinance does not commit the City to any action that may have a significant effect on the environment. As a result, pursuant to Title 14 of the California Code of Regulations, Section 15061(b)(3) such approval does not constitute a project subject to the requirements of the California Environmental Quality Act. The City Council directs City staff to file a Notice of Exemption within five (5) days following adoption of this Ordinance with the Siskiyou County Clerk
SECTION 4. Severability. If any section, subsection, part, clause, sentence or phrase of this Ordinance or the application thereof is for any reason held to be invalid or unconstitutional by a decision of any court of competent jurisdiction, the validity of the remaining portions of this Ordinance, the application thereof, shall not be effected thereby but shall remain in full force and effect, it being the intention of the City Council to adopt each and every section, subsection, part, clause, sentence phrase regardless of whether any other section, subsection, part, clause, sentence or phrase or the application thereof is held to be invalid or unconstitutional.

SECTION 5. Effective Date. This ordinance shall take effect thirty days after its adoption.

SECTION 6. Implementation. The City Council hereby authorizes and directs the City Manager to take any action and sign any documents necessary to implement this Ordinance.

SECTION 7. Publication. The City Clerk is directed to prepare, post and publish a summary of this ordinance as provided in Government Code Section 36933(c)(1).

SECTION 8. Codification. The City Clerk is directed and authorized to instruct the publisher of the City of Yreka Municipal Code that codification of this Ordinance is limited to Section 1.

SECTION 9. Execution. The Mayor and City Clerk are authorized to subscribe this ordinance where indicated below to evidence its approval.

Introduced at a regular meeting of the City Council held 17' day of May 2022, and adopted as an ordinance of the City of Yreka at a regular meeting of the City Council held on June 7, 2022 by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

Duane Kegg, Mayor
APPROVED AS TO FORM Attest:

Dohn Henion, City Attorney Shella Rhetta Hogan, City Clerk

CITY OF YREKA

CITY COUNCIL AGENDA MEMORANDUM

CALIFORHIA
Prepared by: Juliana Lucchesi AICP, Planning Director
Agenda Title: Zoning Ordinance Creation and Amendment: Chapters 16.12,

16.46, 16.59 "Nonconforming Lots, Uses, and Structures" Meeting date: June 7, 2022
Recommended Action:

Move to adopt by title only "an ordinance of the City Council of the City of Yreka Zoning Ordinance Creation and Amendment: Chapters 16.12, 16.46,

16.59 "Nonconforming Lots, Uses, and Structures" deleting Sections

16.12.680, 16.46.120, and 16.46.130 and creating Chapter 16.59 entitled "Nonconforming Lots, Uses, and Structures" to create regulations to provide direction and guidance for the recognition of legally, existing nonconforming uses, lots and structures in Yreka and finding the adoption of this ordinance to be exempt from CEQA."
Summary:

The Planning Department staff have identified four standard planning and zoning activities that need updating to clarify findings, establish sound due process procedures, and comply with current state and federal case law on the application of conditional use permits, nonconforming status, variances, and rezonings.

Background:

A nonconformity in zoning is an existing lot, structure, or use that fails to comply with new standards because it was established legally under previous rules. Illegal, nonconforming uses, lots, and structures were noncompliant when established and are not legally protected under federal, state, or local laws.

Communities create planning and zoning laws to achieve future community goals and development style. Existing development may not meet these goals and become noncompliant due to the rule changes. Nonconformity laws step in at this point to protect property owners through "grandfather" status with limitations.

These limitations are applied in situations where a property owner wants to expand or modify a structure or use or rebuild after a natural disaster. Generally, property changes that cross a certain threshold, whether physical or monetary, trigger a requirement that an owner must bring the property into compliance with the current zoning standards. The purpose of these triggers is to encourage redevelopment that is in line with the community's vision for the future. But, as a side effect these buildings and uses can actually slow the pace of change and development. Because nonconforming status creates a barrier to reinvestment, it is important for communities to carefully consider how nonconformities are treated under new planning and zoning regulations.

There are two types of nonconformity; benign and detrimental. Benign nonconformities are not geographically concentrated and have small deviations from existing regulations. Examples of benign nonconformities are lots slightly smaller than the minimum lot standard, unlisted uses that are similar to the permitted uses, and minor shortfalls in off-street parking spaces. Detrimental nonconformities have a high probability of eventually harming public health or safety. When new zoning regulation are being considered, these types of nonconformities should have explicit language for their elimination or relocation.

Examples of detrimental nonconformities may include a bar or restaurant with late night hours in a quiet residential neighborhood or heavy industry in a floodplain.

In instances where continuance of a nonconformity poses an especially acute risk to public health and safety, communities may take more drastic measures.

These measures include nuisance abatement actions, amortization schemes that require conformance after a specified period of time, or public buyouts for willing sellers. Because these options carry significant legal risks for local governments, local officials should always engage competent legal counsel before taking action and create specific elimination language in the ordinance.

Nonconforming lots, structures, and uses are a natural byproduct of new zoning standards. While most zoning ordinances encourage phasing out nonconformities, not all nonconformities pose risks to public health and safety.

Instead of treating all nonconformities the same, it makes more sense to distinguish between benign and detrimental nonconformities. Communities can transform benign nonconformities into conforming lots, structures, or uses through rezoning, explicit exemptions from new standards, or special permit processes.

And they can expedite the elimination of detrimental nonconformities through strict limits on expansion, rebuilding, or re-occupancy.

Environmental Review:

The proposed ordinance changes have been reviewed for environmental compliance with the California Environmental Quality Act (CEQA). The proposed amendments were found to not have any foreseeable direct or indirect impacts to the environment; therefore, the proposed amendments would not be considered a "project" under CEQA. This is called a General Rule exemption under CEQA Guidelines Section 15061 (b) (3).

Review by Public & Outside Agencies:

The proposed amendments were noticed to meet Government Code Section 65090 and 65091 for both the Planning Commission March 16, 2022 regular meeting and the City Council May 17, 2022 regular meeting. There have been no public comments submitted at the time of this packet release.

Planning Commission Actions:

The Planning Commission held a duly noticed public hearing to comply with Government Code Section 65854 on March 16, 2022. There were no public comments made during the Planning Commission public hearing.

The Planning Commission unanimously approved the proposed language as submitted for City Council consideration.

Staff Recommendation:

City Staff recommend approval of the proposed ordinance as submitted due to strict legal nature of the ordinance procedures established by case law. The proposed ordinance creation accomplishes the following:
• Creates a clear purpose for the regulation of nonconformities that clarifies why the city would allow their continuance and regulation. • Defines nonconforming uses, lots, structures, and buildings to create clear understanding of what they are and reasonable regulations for their continuance.
• Clarifies state mandated exemptions for equitable housing, agriculture, timber, and mineral production projects (Government Code Section 65850) • Establishes language to clarify protections for legal versus illegal nonconformities.

Attachments:

1. Ordinance No. 868 An Ordinance of the City Council of the City of Yreka Striking Section 16.12.680, 16.46.120, 16.46.130, and 16.54.120 of the Yreka Municipal Code, Creating Chapter 16.59 Nonconforming Lots, Uses, and Structures and Finding the Adoption of this Ordinance to be Exempt from CERA
ORDINANCE NO. 868

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF YREKA
STRIKING SECTIONS 16.12.680, 16.46.120, 16.46.130, AND 16.54.120 OF THE YREKA MUNICIPAL CODE, CREATING CHAPTER 16.59

NONCONFORMING LOTS, USES, AND STRUCTURES AND FINDING

THE ADOPTION OF THIS ORDINANCE TO BE EXEMPT FROM CEQA
Recitals
BE IT ORDAINED by the City Council of the City of Yreka as follows:

SECTION 1. Sections 16.12.680, entitled Nonconforming building or use, Sections 16.46.120 entitled Nonconforming uses, Section 16.46.130 entitled Nonconforming buildings, and Section

16.54.120 entitled Effect of chapter on existing use, Section 16.47.070 entitled Conflicting laws, Section 16.47.170 entitled conflicting laws, Section 16.47.180 entitled Severability, Section

16.47.190 entitled Environmental review, Section 16.47.100 entitled Effective date, Section

16.47.110 entitled Posting and publication, and Section 16.47.120 entitled Codification, of the Yreka Municipal Code are deleted in their entirely and supplanted and there is added Chapter

16.59 entitled Nonconforming Lots, Uses and Structures, as follows:

NONCONFORMING LOTS, USES, AND STRUCTURES

16.59.010 Purpose.

A. This Chapter is intended to limit the number and extent of nonconforming uses by prohibiting or limiting their enlargement, their re-establishment after abandonment, and the alteration or restoration after destruction of the structures. More specifically, an intent of this Chapter is to:

1. Limit the number and extent of nonconforming structure by prohibiting their relocation, alteration, or enlargement in a manner that would increase the non- conformity; and

2. Prohibit restoration of non-conforming uses and structure after destruction.

3. Prohibiting the non-conforming use whenever the non-conforming use ceases for a period of at least twelve (12) calendar months.

B It is also intended to provide direction and guidance for the recognition of legally existing nonconforming uses, lots, and structures. Within the zoning districts established by zoning ordinance, structures, lots, and land uses exist that were lawful prior to the adoption or amendment of the zoning ordinance, but which would be prohibited, regulated, or restricted differently under the terms of this title or future amendments. It is the intent of this chapter to encourage the eventual conversion of these uses, lots, and structures to a conforming status and to permit them to exist in the interim under the conditions under which they were established.

16.59.020 Nonconforming uses.

A. A use lawfully occupying a structure or a site, that does not conform with the present use regulations or the performance standards for the zone in which the use is located shall be deemed to be a non-conforming use and may be continued, except as otherwise provided in this Chapter.

B. A non-conforming use may be enlarged or extended only within the structure in which the non-conforming use exists, provided no structural alterations, except those required by law are made.

C. A non-conforming use which fails to meet state and local laws, ordinances, and regulations applicable to the zone in which it is located shall not be enlarged or extended or have equipment replaced that results in failure to meet then applicable requirements unless the enlargement, extension, or replacement will result in elimination of nonconformity with those applicable requirements.

D. Whenever a nonconforming use has been discontinued for a continuous period of twelve (12) or more, the nonconforming use shall not be re-established, and the use of the structure or site thereafter shall be in conformity with the regulations for the zone in which it is located. Discontinuation shall include cessation of a use regardless of intent to resume the use unless the Planning Director is notified in writing of the intent to resume and has approved a schedule for resumption of said use.

E. Whenever a nonconforming use has been changed to a conforming use, the nonconforming use shall not be re-established.

16.59.030 Nonconforming lots.

Any nonconforming single lot, tract or parcel of land that was lawfully created and recorded with the County Assessor's office may be used for the purposes permitted by this title notwithstanding the minimum lot area, lot width and lot depth required.

16.59.040 Nonconforming structures and buildings.

A. A structure, lawfully occupying a site, that does not conform with the current property development standards for front yard, side wards, rear yard, height, coverage, or distances between structure, for the zone in which the structure is located, shall be deemed to be a non-conforming structure and may be used and maintained, except as otherwise provided in this Chapter.

B. Routine maintenance and repairs may be performed on a structure or site, the use of which is non-conforming, and on a non-conforming structure.

C. A structure, the use of which is non-conforming, shall not be moved, altered, enlarged, or extended unless required by law, or unless the moving, alteration, extension, or enlargement will result in the elimination of the nonconformity, except as permitted in this Chapter. However, the alteration or expansion of the non-conforming use may be granted through the conditional use permit process as provided in Chapter 16.44 YMC. This provision shall not require a conditional use permit to alter dwelling units to achieve compliance with City, State, and Federal regulations intended to create and maintain equitable housing (such as the Americans with Disabilities Act) D. If moved, the structure shall be made to conform to current local, State, and Federal codes.

E. Whenever a structure which does not comply with the then applicable property development standards for front yard, side yards, rear yard, heigh of structures, or distances between structures prescribed in the zone in which the structure is located, or the use of which does not conform with the performance standards for the zone in which it is located, is destroyed by fire, or other calamity, by the act of god, or by the public enemy to the extent of fifty (50) percent or less, the structure may be restored and the nonconforming use may be resumed, provided that restoration is started within one (1) year and diligently pursued to completion. When the destruction exceeds fifty (50) percent or the structure is voluntary razed or is required by law to be razed, the structure shall not be restored except in full conformity with the property development standards for the zone in which it is located, and the nonconforming use shall not be resumed.

E. Nonconforming Site Improvements (Not Including Structure). Where an existing site improvement (landscaping, parking lot layout, etc.) is nonconforming with the current regulations related to such, nothing in this section shall prohibit minor site improvements that result in the reduction of this nonconformity.

16.59.050 Exemptions.

A. Equitable Housing Exemption. Any existing nonconforming building or structure that is rehabilitated under a housing rehabilitation program for the benefit of low-income persons may be repaired, reconstructed, or structurally altered without being brought into full compliance with the regulations set forth in this code with regard to setbacks, off-street parking, and street improvements so long as the footprint of the existing building is not expanded.

B. Agriculture, Timber, and Mineral Production Exemption. Nonconforming agriculture, timber production, and mineral resource production uses are exempt from conforming to current zoning regulations, unless the use is abandoned for more than twenty-four (24) consecutive calendar months.

16.59.060 Illegally existing nonconforming uses, lots, and structures.

Uses of land, lots, or structures that were created in violation of the Yreka Municipal Code, state law, federal law, zoning ordinance, subdivision regulations, or building code in effect at the time the use was established are presumed to be in violation of the current regulations and illegally existing. The land use must be brought into conformance with the standards of this code, not the code in effect at the time the use was illegally initiated.

SECTION 2. Any provisions of the Yreka Municipal Code, or appendices thereto, or any other ordinances of the City inconsistent herewith, to the extent of such inconsistencies and no further, are hereby repealed.

SECTION 3. Exemption from CEQA. The action taken in this Ordinance does not commit the City to any action that may have a significant effect on the environment. As a result, pursuant to Title 14 of the California Code of Regulations, Section 15061(b)(3) such approval does not constitute a project subject to the requirements of the California Environmental Quality Act. The City Council directs City staff to file a Notice of Exemption within five (5) days following adoption of this Ordinance with the Siskiyou County Clerk.

SECTION 4. Severability. If any section, subsection, part, clause, sentence or phrase of this Ordinance or the application thereof is for any reason held to be invalid or unconstitutional by a decision of any court of competent jurisdiction, the validity of the remaining portions of this Ordinance, the application thereof, shall not be effected thereby but shall remain in full force and effect, it being the intention of the City Council to adopt each and every section, subsection, part, clause, sentence phrase regardless of whether any other section, subsection, part, clause, sentence or phrase or the application thereof is held to be invalid or unconstitutional.

SECTION 5. Effective Date. This ordinance shall take effect thirty days after its adoption.

SECTION 6. Implementation. The City Council hereby authorizes and directs the City Manager to take any action and sign any documents necessary to implement this Ordinance.

SECTION 7. Publication. The City Clerk is directed to prepare, post and publish a summary of this ordinance as provided in Government Code Section 36933(c)(1).

SECTION 8. Codification. The City Clerk is directed and authorized to instruct the publisher of the City of Yreka Municipal Code that codification of this Ordinance is limited to Section 1.

SECTION 10. Execution. The Mayor and City Clerk are authorized to subscribe this ordinance where indicated below to evidence its approval.

Introduced at a regular meeting of the City Council held 17" Day of May 2022, and adopted as an ordinance of the City of Yreka at a regular meeting of the City Council held on June 7, 2022 by the following vote:

AYES:

NOES:

ABSENT:

Duane Kegg, Mayor
APPROVED AS TO FORM Attest:

Dohn Henion, City Attorney Shella Rhetta Hogan, City Clerk

CITY OF YREKA

CITY COUNCIL AGENDA MEMORANDUM

CALIFORHIP
Prepared by: Juliana Lucchesi, AICP, Planning Director
Agenda Title: Zoning Ordinance Creation: Chapter 16.57 "Rezoning" Meeting date: June 7, 2022
Recommended Actions:

Move to adopt by title only "an ordinance of the City Council of the City of Yreka adding a Chapter 16.57 to the Yreka Municipal Code in Chapter

16.58 entitled "Rezoning and Zoning Text Amendment Procedure" and finding the adoption of this ordinance to be exempt from CEQA.

Summary:

The Planning Department staff have identified four standard planning and zoning activities that need updating to clarify findings, establish sound due process procedures, and comply with current state and federal case law on the application of conditional use permits, nonconforming status, variances, and rezonings.

Background:

Cities use zoning as a means to advance their vision for the local communities by setting permitted uses and standards for various zoning districts. However, zoning may not keep up with the intentions of property owners and the needs of the community. Rezoning is an action that can be initiated by the city or a private applicant to change the zoning designation of a specific property or modify the zoning district to include a new use or change the development standards.

Rezoning a property should not be granted lightly. The city should critically analyze the existing zoning code to see if it fails the community by creating too strict of an environment for change and analyze if the proposed rezoning meets the future needs of the city.

Environmental Review:

The proposed ordinance changes have been reviewed for environmental compliance with the California Environmental Quality Act (CEQA). The proposed amendments were found to not have any foreseeable direct or indirect impacts to the environment; therefore, the proposed amendments would not be considered a "project" under CEQA. This is called a General Rule exemption under CEQA Guidelines Section 15061 (b) (3).

Review by Public & Outside Agencies:

The proposed amendments were noticed to meet Government Code Section 65090 for both the Planning Commission March 16, 2022 regular meeting and City Council regular meeting May 17, 2022. There have been no public comments submitted at the time of this packet release.

Planning Commission Action:

The Planning Commission held a duly noticed public hearing to comply with Government Code Section 65854. No public comments were made during the public hearing.

The Planning Commission unanimously approved the proposed ordinance language for City Council consideration.

Staff Recommendation:

City Staff recommend approval of the proposed amendments as submitted due to strict legal nature of the ordinance procedures established by case law. The proposed amendments accomplish the following:
• Creates a clear purpose and procedure for rezoning and zoning code changes.
• Creates an application and review process to ensure clear expectation of applicants and create timeframes for reasonable review and submission of application materials. These timeframes were established statewide under the "Permit Streamlining Act" enacted in 1977 (Government Code Section 65921).
• Establishes possible actions for the Planning Commission and City Council to ensure careful consideration on the application of the current zoning regulations and if there exists a need to change the application or code language.
• Establishes a legally defendable appeals process to meet the requirements of due process.

Attachments:

1. Ordinance No. 869 An Ordinance of the City Council of the City of Yreka Adding a Chapter 16.57 to the Yreka Municipal Code in Entitled "Rezoning and Zoning Text Amendment Procedure and Finding the Adoption of this Ordinance to be exempt from CEQA
ORDINANCE NO. 869

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF YREKA ADDING A CHAPTER 16.57 TO THE YREKA MUNICIPAL CODE IN ENTITLED "REZONING AND ZONING TEXT AMENDMENT PROCEDURE" AND FINDING THE ADOPTION

OF THIS ORDINANCE TO BE EXEMPT FROM CEQA
BEIT ORDAINED by the City Council of the City of Yreka as follows:

SECTION 1. CHAPTER 16.57 entitled "Rezoning and Zoning Text Amendment Procedure" is hereby added to the Yreka Municipal Code as follows:

Chapter 16.57 REZONING AND ZONING TEXT AMENDMENT PROCEDURE

16.57.010 Title, purpose, and applicability.

The provisions of this Chapter shall be known as the Rezoning and Zoning Text Amendment Procedure. The purpose of these provisions is to prescribe the procedure by which changes may be made in the text of the zoning regulations and in the application thereof to specific properties.

This procedure shall apply to all proposals to rezone property, to change the text of the zoning regulations, or to establish, amend, or delete any development control map.

16.57.020 No Council action without Planning Commission recommendation.

Action by the City Council to rezone any property, change the text of any provision of the zoning regulations, or establish, amend, or delete any development control map, not previously considered by the Planning Commission shall first be referred to the Planning Commission for its report and recommendation.

16.57.030 Initiation.

A. Private Party Initiation. The owner of any property, or their authorized agent, may make application to the Planning Commission to rezone such property, to amend or delete any development control map applicable thereto by fully completing the forms provided by the Planning Department, signed by the legal owners) of property affected by the proposed amendment, and shall include the filing fee set by the city.

B. Agency Initiation. The Planning Commission may, and upon request of the City Council shall, initiate action to rezone or reclassify any property, to change the text of the zoning regulations, or to establish, amend, or delete any development control map. The action may also be initiated by the Planning Director. Such initiation shall be for the purpose of reviewing the merits of the proposal and shall not imply advocacy by the Commission for the rezoning or other change. A City Council or Planning Commission initiated process is exempt from Section 16.57.040.

16.57.040 Application and Review Process
A. Application Checklist. The application submittal shall contain all of the materials required by the rezoning/zoning text amendment checklist. The rezoning/zoning text amendment checklist shall be developed and maintained by the Planning Department.

B. Application fee. A rezoning/zoning text amendment application fee shall be paid at the time of application submission to the Planning Department. The variance application fee shall be set by City Council resolution.

C. The application shall be submitted to the Planning Department for review. The Planning Department shall have 30 calendar days to review the application:

1. If the Planning Department determines that the application is incomplete, the Department will notify the applicant of the application's deficiencies. The applicant will have a maximum of ninety (90) calendar days from the date of the notification letter to correct the deficiencies. If the applicant fails to provide further response or correction of the application, the application process is deemed to have lapsed at the expiration of the ninetieth (90"h) day.

2. Whenever the Planning Department determines that an application is complete, the potential action will be reviewed for environmental compliance with the California Environmental Quality Act (CEQA). Upon completion of the environmental review, the Planning Department will schedule a public hearing with the Planning Commission.

16.57.050 Public Hearing Procedures
A public hearing by the Planning Commission shall be held and noticed in compliance with Government Code Sections 65090 through 65096.

16.57.060 Planning Commission action on private party application.

A. The Commission shall approve, modify, condition, or disapprove an application following its consideration whether the existing zone or regulations are inadequate or otherwise contrary to the public interest, and may approve, modify, or disapprove the application.

B. The Planning Commission may recommend reasonable conditions on the approval of any rezoning for the purposes of ensuring consistency of the proposed zoning with the general plan, mitigating environmental impacts, minimizing functional conflicts with surrounding land uses, or any other purpose that is determined to protect the public health, safety, or general welfare.

Conditions imposed on a rezoning pursuant to this section may include, but shall not be limited to, dedication of additional road rights-of-way and requirements for participation in the cost of public improvements, reasonably related to the land uses that would be allowed by the proposed zoning, and limitations on the type and nature of land uses allowed in the new zone district.

C. In the event of approval or modified approval, the Planning Director on behalf of the Planning Commission shall submit a written report conveying the Commission's recommendation on the application to the City Council giving reasons for the recommendation and the relationship of the proposed amendment to affected elements of the general plan and any affected community or specific plans.

16.57.070 City Council action on private party application.

The City Council shall hold a public hearing in the same manner specified in Section 16.57.050 following the Planning Commission's recommendation for approval or modified approval of the application. The City Council shall introduce, and exercise its discretion to adopt, modify, condition, or reject the proposed ordinance.

16.57.080 Appeals
In case the applicant or other affected are not satisfied with the action of the Planning Commission they may, within ten (10) calendar days after the rendition of the decision thereon by the Commission, appeal in writing to the City Council pursuant Section 16.14.030.

SECTION 2. Any provisions of the Yreka Municipal Code, or appendices thereto, or any other ordinances of the City inconsistent herewith, to the extent of such inconsistencies and no further, are hereby repealed.

SECTION 3. Exemption from CEQA. The action taken in this Ordinance does not commit the City to any action that may have a significant effect on the environment. As a result, pursuant to Title 14 of the California Code of Regulations, Section 15061(b)(3) such approval does not constitute a project subject to the requirements of the California Environmental Quality Act. The City Council directs City staff to file a Notice of Exemption within five (5) days following adoption of this Ordinance with the Siskiyou County Clerk.

SECTION 4. Severability. If any section, subsection, part, clause, sentence or phrase of this Ordinance or the application thereof is for any reason held to be invalid or unconstitutional by a decision of any court of competent jurisdiction, the validity of the remaining portions of this Ordinance, the application thereof, shall not be effected thereby but shall remain in full force and effect, it being the intention of the City Council to adopt each and every section, subsection, part, clause, sentence phrase regardless of whether any other section, subsection, part, clause, sentence or phrase or the application thereof is held to be invalid or unconstitutional.

SECTION ._Effective Date. This ordinance shall take effect thirty days after its adoption.

SECTION 6. Implementation. The City Council hereby authorizes and directs the City Manager to take any action and sign any documents necessary to implement this Ordinance.

SECTION 7. Publication. The City Clerk is directed to prepare, post and publish a summary of this ordinance as provided in Government Code Section 36933(c)(1).

SECTION 8. Codification. The City Clerk is directed and authorized to instruct the publisher of the City of Yreka Municipal Code that codification of this Ordinance is limited to Section 1.

SECTION 9. Execution. The Mayor and City Clerk are authorized to subscribe this ordinance where indicated below to evidence its approval.

Introduced at a regular meeting of the City Council held 17h day of May 2022, and adopted as an ordinance of the City of Yreka at a regular meeting of the City Council held on June 7, 2022 by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

Duane Kegg, Mayor
APPROVED AS TO FORM Attest:

Dohn Henion, City Attorney Shella Rhetta Hogan, City Clerk OF

CITY OF YREKA

CITY COUNCIL AGENDA MEMORANDUM

CALIFORNIA
Prepared by: Juliana Lucchesi, AICP Planning Director
Agenda Title: Zoning Ordinance Amendment: Chapter 16.58 "Variances" Meeting date: June 7, 2022
Recommended Action:

Move to adopt by title only "an ordinance of the City Council of the City of Yreka amending certain sections of the Yreka Municipal Code in Chapter

16.58 entitled "Variances" and finding the adoption of this ordinance to be exempt from CEQA."
Summary:

The Planning Department staff have identified four standard planning and zoning activities that need updating to clarify findings, establish sound due process procedures, and comply with current state and federal case law on the application of conditional use permits, nonconforming status, variances, and rezonings.

Background:

A variance is a form of administrative relief from zoning regulations. A relief is a legal term for types of benefits a person can receive. For example, a relief granted through a variance could be adjusted lot setbacks. A variance is granted where the strict application of a zoning ordinance results in a hardship for a property owner. A hardship, that should be relieved with a variance, is when a highly unusual circumstance occurs that prevents a property owner from securing a reasonable return from or making a reasonable use of their property. Oddly shaped or sloped lots, for example, may make it difficult for a property owner to meet setbacks or height requirements. A variance granted by the city stays with the land and passes to the next purchaser.

Variances are rarely granted. There are several other methods and tools that can be used to allow an individual the ability to use their property in a way that is not allowed under the zoning code. For instance, a rezoning is more appropriate to address a use that is not allowed in a specific zoning district. If the use is deemed appropriate by the community, then the City should consider evaluating and updating the zoning to allow the proposed use as a use by right or conditional use. Numerous requests for variances in a specific area or zone may indicate that there is something wrong with the code and its application. Instead of granting several variances for a similar issue, the City should amend the code to allow widespread relief.

Another example of when a variance could be granted could be the presence of a mining shaft. If a property owner begins to develop their property and finds the opening to an old mining shaft, the City may grant a variance that would allow the property owner to avoid the opening and develop the property as previously intended. There are two specific types of variances that the city can grant; use and area.

Use Variance
A use variance is a requested when a zoning ordinance prohibits a particular use (e.g., a commercial building in a residential area. A use variance is the most difficult for a City to granted in the United States and is strictly prohibited in the state of California (Government Code Section 65906). The rationale for the prohibition was that proposed uses not explicitly stated in the zoning code are incompatible with that zoning district and therefore it can threaten adjacent land ore the character of the neighborhood.

There are other methods and regulations that would accommodate changes in use. The city may amend the General Plan, zoning code, or issue a rezoning of the property to allow for a proposed use not explicitly listed in the zoning code.

Area Variance
An area variance is requested when a zoning district has specific lot and building regulations like height, setbacks, or development standards. There are three elements to granting an area variance: (1) prove necessary hardship; (2) denote the section of the code that if relaxed would alleviate the hardship; and (3) weigh various factors for why the hardship exists and that the proposed relaxation of the code is the lowest barrier to develop and use the property. There are many factors to be considered for granting an area variance; rather, the City would focus on balancing the potential negative effects of granting the variance with the benefit to the applicant.

Criteria for Granting a Variance
The City is delegated the authority to grant variances by the state. Although the authority is highly constrained by limitations placed by the state. For example, use variances as discussed above are not allowed in California. In addition to when a variance can be granted, the relief given must be kept to the minimum level.

This means that the City could not grant a property owner more than what is necessary to utilize the property. For example, if a property owner has a mining shaft on their property and requests a variance to build above the maximum height for the zoning district. The City could not grant the property owner a four- story building when a two-story building would allow the property owner to utilize the property and still exceed the single-story height maximum.

The granting of a variance requires the applicant to show unnecessary hardship.

Establishing such hardship typically requires proving that the land in question cannot realize a reasonable return, that the hardship relates to circumstances unique to the parcel of land, and that granting of that variance would not adversely affect the neighborhood. Each element must be satisfied for a variance to be granted.

Conditions on Variances
Conditions of approval, similar to use permit, are allowed on variances to minimize the potential impacts to the surrounding uses. Conditions must be used to reduce any adverse impacts of the land use, such as protecting nearby property. The Commission cannot impose conditions that are not rationally related to minimizing he adverse impacts of granting the variance.

Environmental Review:

The proposed ordinance changes have been reviewed for environmental compliance with the California Environmental Quality Act (CEQA). The proposed amendments were found to not have any foreseeable direct or indirect impacts to the environment; therefore, the proposed amendments would not be considered a "project" under CEQA. This is called a General Rule exemption under CEQA Guidelines Section 15061 (b) (3).

Review by Public & Outside Agencies:

The proposed amendments were noticed to meet Government Code Section 65090. The Planning Department received one request for review of the proposed variance ordinance changes prior to the Planning Commission meeting March 17, 2022. The Planning Department repeated noticing per the above Government Code Sections for the City Council meeting dated May 17, 2022. There have been no public comments submitted at the time of this packet release.

Planning Commission Action:

All proposed zoning code creation and amendments require at least one public hearing at the Planning Commission and City Council level. The Planning Commission held a duly noticed public hearing at the Regular Planning Commission Meeting March 17, 2022. There were no public comments made during the public hearing.

The Planning Commission unanimously approved the proposed ordinance language as submitted and approved it for City Council consideration.

Staff Recommendation:

City Staff recommend approval of the proposed amendments as submitted due to strict legal nature of the ordinance procedures established by case law. The proposed amendments accomplish the following:
• Creates a clear purpose and applicability for the variance ordinance that clarifies why the city would allow and regulate variances. • Refines the application and review process to ensure clear expectation of applicants and create timeframes for reasonable review and submission of application materials. These timeframes were established statewide under the "Permit Streamlining Act" enacted in 1977 (Government Code Section 65921).
• Establishes new findings to grant a variance that comply with land use case law. A land use ordinance cannot be so vague or uncertain that a person of common intelligence and understanding must guess as to its meaning this would violate due process of the law (People v. Gates, 41 Cal. App 3d 590 (1974)). Vagueness and subjectivity are two elements that a city wants to avoid in its findings; therefore, the terms "morales" and "peaceful" are removed from the findings. These terms have been found to be incredibly subjective and not enforceable under the law. The terms health, safety, and welfare have been litigated close to death and have well established meanings and definitions.
• Establishes clear standards for the application of conditions for a variance to minimize impacts on surrounding uses.
• Establishes a legally defendable appeals process to meet the requirements of due process.

Attachments:

1. Ordinance No. 2022-870 An Ordinance of the City of Yreka City Council of the City of Yreka Amending Yreka Municipal Code Chapter 16.58 Entitled "Variances" and Finding the Adoption of this Ordinance to be Exempt from CEQA.

ORDINANCE NO. 870

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF YREKA
AMENDING YREKA MUNICIPAL CODE CHAPTER 16.58 ENTITLED
"VARIANCES" AND FINDING THE ADOPTION OF THIS ORDINANCE

TO BE EXEMPT FROM CEQA
Recitals
BE IT ORDAINED by the City Council of the City of Yreka as follows:

SECTION 1. Chapter 16.58 Sections 16.58.010 entitled Variances, 16.58.020 entitled Application,

16.58.030 entitled Public Hearing, 16.58.040 entitled Action by Commission, 16.58.050 entitled Revocation of variances and $ 16.58.060 entitled Variances within any historic district, landmark or landmark site, of the Yreka Municipal Code are deleted in their entirely and supplanted and there is added sections 16.58.070, 16.58.080, 16.58.090 and 16.58.100 as follows:

Chapter 16.58 VARIANCES

16.58.010 Purpose
The variance is established to permit modification of development standards as they apply to particular development when practical difficulties, unnecessary hardships, or results inconsistent with the general purposes of the zoning code, develop through the strict literal interpretation and enforcement of such provisions. Any variance granted shall be subject to conditions that will ensure that the variance does not constitute a granting of special privilege(s) inconsistent with the limitations upon other properties in the vicinity and zoning district in which the property is situated.

16.58.020 Applicability
A. A variance may be granted by the Planning Commission to permit modification of the following where mandated by this Title 16:

1. Building line setbacks, yards, open space, and buffer areas.

2. Height, lot coverage, density, and bulk regulations.

3. Off-street parking spaces, maneuvering areas and driveway width, and paving standards.

4. Landscaping requirements.

5. Wall, fencing, and screening requirements.

6. Street and highway dedication and improvement standards.

7. Lot area and width requirements.

8. Operating conditions such as hours or days of operation, number of employees, and equipment limitations.

9. Sign regulations other than outdoor advertising.

10. Distance-separation requirements.

B. Any variance granted shall be subject to such conditions as will assure that the adjustment thereby authorized shall not constitute a grant of special privileges inconsistent with the limitations upon other properties in the vicinity and zone in which such property is situated.

C. A variance shall not be granted for a parcel of property that authorizes a use or activity which is not otherwise expressly authorized by the zone regulation governing the parcel of property.

16.58.030 Application and Review Procedures
A. Application Checklist. The application submittal shall contain all of the materials and information as required by the variance checklist.

B. Application fee. The City's variance application fee shall be paid at the time of application submission to the Planning Department. The variance application fee shall be set by City Council resolution.

C. The applicant shall submit the variance application to the Planning Department. The Planning Department shall have 30 calendar days to review the application and provide notice to the applicant whether the application is complete or requires additional information:

1. If the Planning Department determines that the application is incomplete, the Department shall notify the applicant of the application's deficiencies. The applicant will have a maximum of ninety (90) calendar days from the date of the notification letter to correct the deficiencies. If the applicant fails to provide further response or correction, the application process is deemed to have lapsed at the expiration of the ninetieth day.

2. If the Planning Department determines that the application is complete, the proposed variance shall be reviewed for environmental compliance with the California Environmental Quality Act (CEQA). Upon completion of the environmental review, the Planning Department shall schedule a public hearing with the Planning Commission no more than 15 days after completing environmental compliance.

16.58.040 Public Hearing Procedure
A public hearing by the Planning Commission shall be held and noticed in compliance with Government Code Sections 65090 through 65096.

16.58.050 Findings
A. In order to grant any variance, the findings of the Planning Commission shall be:

1. Because of special circumstances or exceptional characteristics applicable to the property, the strict application of the City Code deprives such property of privileges enjoyed by other property in the vicinity and under identical zoning classification.

2. The modification authorized will not constitute a grant of special privilege inconsistent with the limitations upon other properties in the vicinity and zone in which the property is situated.

3. Strict application of zoning regulations as they apply to such property will result in practical difficulties or unnecessary hardships inconsistent with the general purpose of such regulations and standards.

4. Such adjustment will not be materially detrimental to the public health, safety, or general welfare, or to the use, enjoyment, or valuation of property of other persons located in the vicinity.

16.58.060 Conditions of Approval
A. The Commission may impose conditions to ensure that the approval will be in accordance with the findings required in Section 16.58.050. Such conditions may involve any pertinent factors affecting the establishment, operation and maintenance of the use for which such variance is requested.

B. The application may be approved contingent upon compliance with applicable provisions of other ordinances and any other federal, State, or County requirements.

16.58.070 Revocation of variances.

A. If a variance is not exercised, used, or established within one year of its grant or the time otherwise specified in the permit, the variance automatically expires. A variance is considered to be exercise, used, or established when, within one year of its grant or within the time otherwise specified in it, a building permit is issued for the purpose and location described in it. If no building permit is required to establish the variance, use, or other matter granted, then the permit is considered to be exercised, used, or established when clear and visible evidence as to its beginning and reasonable progress toward completion is demonstrated.

B. A variance or modification shall be revoked if the Planning Commission finds that one or more of the following conditions exists:

1. The variance or modification was obtained in a fraudulent manner;

2. The use for which the variance or modification was granted had ceased or was suspended for six or more successive calendar months;

3. The variance or modification is being, or has been, exercised contrary to any conditions of approval imposed upon such permit;

4. The variance or modification is being, or has been, exercised in violation of any law;

5. That the use for which the variance or modification was granted is being exercised so as to be detrimental to the public health or safety or so as to constitute a nuisance.

C. The Planning Commission, on its own motion, may, or upon direction of the City Council, shall hold a public hearing upon the question of revocation of a variance or modification granted. Notice of such hearing shall be noticed in compliance with Government Code Sections 65090 through 65096. The City shall bear the burden of proving grounds for revocation. The permittee may at such hearing add any relevant evidence or testimony in opposition to the proposed revocation. If the Planning Commission finds that grounds for revocation exist, it may revoke the variance or impose conditions to its continuance. The Planning Commission shall render a written decision within thirty (30) days of said public hearing and include findings of fact in the event the permit is revoked. The decision of the Planning Commission may be appealed as provided in Section

16.14.030.

16.58.080 Variances within any historic district, landmark, or landmark site.

Any application for a variance required or permitted pursuant to the terms of this title which relates to any real property located within a historic district, landmark, or landmark site established pursuant to Title 17 of the Yreka Municipal Code, shall first be reviewed and considered by the Historic District and Landmarks Commission prior to consideration thereof by the Planning Commission.

16.58.090 Appeals
In case the applicant or other affected are not satisfied with the action of the Planning Commission they may, within ten (10) calendar days after the rendition of the decision thereon by the Commission, appeal in writing to the City Council pursuant Section 16.14.030.

16.58.100 Changed Plans
A request for changes in conditions of approval of a variance or a change of site plans that would affect a condition of approval shall be treated as a new application, except those changes determined to be minor, in the opinion of the Planning Director, may be approved administratively by the Director.

SECTION 2. Any provisions of the Yreka Municipal Code, or appendices thereto, or any other ordinances of the City inconsistent herewith, to the extent of such inconsistencies and no further, are hereby repealed.

SECTION 3. Exemption from CEQA. The action taken in this Ordinance does not commit the City to any action that may have a significant effect on the environment. As a result, pursuant to Title 14 of the California Code of Regulations, Section 15061(b)(3) such approval does not constitute a project subject to the requirements of the California Environmental Quality Act. The City Council directs City staff to file a Notice of Exemption within five (5) days following adoption of this Ordinance with the Siskiyou County Clerk.

SECTION 4. Severability. If any section, subsection, part, clause, sentence or phrase of this Ordinance or the application thereof is for any reason held to be invalid or unconstitutional by a decision of any court of competent jurisdiction, the validity of the remaining portions of this Ordinance, the application thereof, shall not be effected thereby but shall remain in full force and effect, it being the intention of the City Council to adopt each and every section, subsection, part, clause, sentence phrase regardless of whether any other section, subsection, part, clause, sentence or phrase or the application thereof is held to be invalid or unconstitutional.

SECTION 5. Effective Date. This ordinance shall take effect thirty days after its adoption.

SECTION 6. Implementation. The City Council hereby authorizes and directs the City Manager to take any action and sign any documents necessary to implement this Ordinance.

SECTION 7. Publication. The City Clerk is directed to prepare, post and publish a summary of this ordinance as provided in Government Code Section 36933(c)(1).

SECTION 8. Codification. The City Clerk is directed and authorized to instruct the publisher of the City of Yreka Municipal Code that codification of this Ordinance is limited to Section 1.

SECTION 9. Execution. The Mayor and City Clerk are authorized to subscribe this ordinance where indicated below to evidence its approval.

Introduced at a regular meeting of the City Council held 17" day of May 2022, and adopted as an ordinance of the City of Yreka at a regular meeting of the City Council held on June 7, 2022 by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

Duane Kegg, Mayor
APPROVED AS TO FORM Attest:

Dohn Henion, City Attorney Shella Rhetta Hogan, City Clerk OF

CITY OF YREKA

CITY COUNCIL AGENDA MEMORANDUM

CALIFORNIP
To: Yreka City Council
From: Jason Ledbetter, City Manager
Prepared by: Cynthia Lynch, Municipal Projects Manager
Agenda title: Conduct a Public Meeting for the Purpose of Hearing Community Comments Regarding Possible Community Development Block Grant (CDBG) Program Funding Applications under the 2022 Notice of Funding Availability (NOFA)
Meeting date: June 7, 2022
Discussion:

The Community Development and Economic Development allocations of the State CDBG program are published in a combined "Notice of Funding Availability" (NOFA) each program year. Eligible cities and counties may submit applications for CDBG funds under the 2022 NOFA for a maximum of $1,500,000 per jurisdiction. The City of Yreka wishes to hold a public meeting to discuss potential applications for the 2022 CDBG NOFA and to solicit citizen input regarding community needs and project ideas.

It is estimated that the funding of the State 2022 CDBG program allocation is approximately $30,000,000. It should be noted that the CDBG program will not be accepting any new Community Development capital improvement project applications for the 2022 funding round.

Eligible activities paid for with State CDBG funds must meet one of the three National Objectives listed in CDBG federal statutes as follows: benefit to low-moderate income households or persons; elimination of slums and blight; or meeting urgent community development need (with prior department approval).

Eligible activities under the above allocations in the 2022 NOFA consist of homeownership issistance and housing rehabilitation programs; public service programs; planning studies conomic development business assistance and microenterprise activities All comments made at this public meeting will be noted. The necessary resolution to apply for funding for the selected projects) will be presented at a future Council meeting. The attache Public Notices were published in the Siskiyou Daily News on May 25, 2022. 2 Approved by:

Ledbetter, City Manager
Notice of Public Meeting for Discussion of Possible State CDBG Application NOTICE IS HEREBY GIVEN that the City of Yreka will conduct a public meeting during the regular meeting of the Yreka City Council at the City Council Chamber at 701 Fourth Street, Yreka, CA on June 7, 2022, which begins at 6:30 PM, in order to discuss possible applications for funding under the next fiscal year's (July 1 to June 30) State Community Development Block Grant (CDBG) Program and to solicit public input on possible competitive and over the counter activities to be included in the application.

Members of the public may also join the meeting via Zoom at the following link:
https://us02web.zoom.us/j/6194957056
Members of the public may also remotely listen to and participate in the meeting via teleconference. If you wish to listen or participate in this meeting through teleconference, simply dial into the conference number below, enter the meeting ID#.

Conference call in Number: 669-900-6833 (Toll-Free 888 788 0099) Meeting ID# 619-495-7056
During the call you may press *9 to "raise your hand" to ask to speak during the meeting. Speakers will be asked to identify themselves.

The Community Development and Economic Development allocations of the State CDBG program is published in a combined "Notice of Funding Availability" (NOFA) each program year.

Eligible cities and counties may submit Community Development and Housing applications for CDBG funds under the 2022 NOFA for a maximum per application request of $1,500,000.00. It is estimated that the funding of the State 2022 CDBG program allocation is approximately $30,000,000.

The Economic Development allocation has an approximate maximum limit of $8, 700,000. The NOFA also includes the Native American and Colonia allocations. The Native American allocation is only for areas with high concentrations of low-income Native American residents, who are not part of a federally recognized Native American Indian tribe or Rancheria. The Colonia funding is only for designated communities within 150 miles of the Mexican American border.

ELIGIBLE ACTIVITIES UNDER THE ABOVE ALLOCATIONS IN THE 2022 NOFA CONSIST OF:

HOMEOWNERSHIP ASSISTANCE AND HOUSING REHABILITATION PROGRAMS; PUBLIC SERVICE

PROGRAMS, PLANNING STUDIES, ECONOMIC DEVELOPMENT BUSINESS ASSISTANCE AND MICROENTERPRISE ACTIVITIES. ELIGIBLE ACTIVITIES PAID FOR WITH STATE CDBG FUNDS MUST MEET ONE OF THE THREE NATIONAL OBJECTIVES LISTED IN CDBG FEDERAL STATUTES AS FOLLOWS:

BENEFIT TO LOW -MODERATE INCOME HOUSEHOLDS OR PERSONS; ELIMINATION OF SLUMS AND BLIGHT; OR MEETING URGENT COMMUNITY DEVELOPMENT NEED (WITH PRIOR DEPARTMENT APPROVAL).

The City anticipates submitting an application under the NOFA published during the next program year. The City has or anticipates receiving approximately SO in CDBG Program Income that must be expended prior to expending awarded grant funds.

The purpose of this public meeting is to give the public an opportunity to make their comments known regarding what types of eligible activities that should be considered for application under the State CDBG program.

If you require special accommodations to participate in the public meeting, please contact Acting City Clerk Rhetta Hogan at (530) 841-2386. If you are unable to attend the public meeting, you may direct written comments to the City of Yreka, Attn. Cynthia Lynch, at 701 Fourth St., Yreka, or you may telephone (530) 841-2326 or email [email protected]. In addition, information is available for review at the above address between the hours of 8:00 - 12:00 and 1:00 - 4:00 M-F. You may also reach us via TTY at (800) 877-8339 ASCII; (800) 845- 6136 Spanish or (888) 474-8983 Spanish to English.

The City of Yreka promotes fair housing and makes all its programs available to low-and moderate-income families regardless of age, race, color, religion, sex, national origin, sexual orientation, marital status, or handicap.

Aviso de Reunión Pública para la Discusión de la Posible Solicitud de una CDBG Estatal SE NOTIFICA POR MEDIO DE LA PRESENTE que la Ciudad de Yreka llevará a cabo una reunión pública el 7 de junio de 2022 a las 18:30 horas, a 701 Fourth St., Yreka, CA, con el fin de discutir posibles solicitudes de financiamiento para el próximo año fiscal (1 de julio a 30 de junio) del programa de Subvención en Bloque para el Desarrollo Comunitario del Estado (CDBG) y para pedir la opinión pública sobre las posibles actividades competitivas y de mercado abierto que se incluirán en la solicitud.

Información de Acceso a la Reunión Virtual:

Zoom: https://us02web.zoom.us/j/6194957056
Número de teleconferencia: 669-900-6833 (Número gratuito 888 788 0099) Número de identificación de la teleconferencia: # 619-495-7056 Las asignaciones de Desarrollo Comunitario y Desarrollo Económico del programa estatal de CDBG se publican en un "Aviso Combinado de Disponibilidad de Fondos" (NOFA) cada año del programa. Las ciudades y condados elegibles pueden presentar solicitudes de Desarrollo Comunitario y Vivienda para los fondos de las CDBG con el NOFA 2022 para un máximo de $1,500,000.00 por solicitud. Se estima que el financiamiento de la asignación del programa estatal 2022 CDBG es de aproximadamente $30,000,000.

La asignación de Desarrollo Económico tiene un límite máximo aproximado de $ 8,700,000. El NOFA también incluye las asignaciones para Nativos Americanos y Colonias. La asignación para Nativos Americanos es solo para áreas con altas concentraciones de residentes Nativos Americanos de bajos ingresos, que no sean parte de una Tribu Indígena Nativa Americana o Ranchería reconocida por el gobierno federal. El financiamiento de Colonias es solo para comunidades designadas dentro de las 150 millas de la frontera Mexicana-Americana.

LAS ACTIVIDADES ELEGIBLES AMPARADAS POR LAS ASIGNACIONES MENCIONADAS EN EL NOFA DE 2022 CONSISTEN EN: PROGRAMAS DE ASISTENCIA PARA LA ADQUISICIÓN DE VIVIENDAS Y REHABILITACIÓN DE VIVIENDAS; PROGRAMAS DE SERVICIOS PÚBLICOS, ESTUDIOS DE PLANIFICACIÓN, ASISTENCIA PARA EL DESARROLLO ECONÓMICO Y ACTIVIDADES DE MICROEMPRESAS. LAS ACTIVIDADES ELEGIBLES PAGADAS CON FONDOS ESTATALES DE LA

CDBG DEBEN CUMPLIR CON UNO DE LOS TRES OBJETIVOS NACIONALES MENCIONADOS EN LOS ESTATUTOS FEDERALES DE LA CDBG DE LA SIGUIENTE MANERA: BENEFICIAR A HOGARES O PERSONAS DE INGRESOS BAJOS A MODERADOS; ELIMINAR LOS BARRIOS MARGINALES Y EL DETERIORO; O SATISFACER LA NECESIDAD URGENTE DE DESARROLLO COMUNITARIO (CON LA APROBACIÓN PREVIA DEL DEPARTAMENTO).

La Ciudad anticipa presentar una solicitud NOFA publicada durante el próximo año del programa. La Ciudad tiene o anticipa recibir aproximadamente $O en ingresos del programa de la CDBG que deben gastarse antes de gastar los fondos de la subvención otorgada.

El propósito de esta audiencia pública es dar al público la oportunidad de hacer sus comentarios con respecto a qué tipos de actividades elegibles que deben considerarse para la solicitud del Programa Estatal de CDBG.

Si necesita adaptaciones especiales para participar en la audiencia pública, comuníquese con Rhetta Hogan al (530) 841-2386. Si no puede asistir a la audiencia pública, puede dirigir sus comentarios por escrito a City of Yreka, en atención de Cynthia Lynch, a 701 Fourth St., Yreka, CA; o puede llamar por teléfono al (530) 841-2326; o enviar un correo electrónico a [email protected]. Además, la información está disponible para su revisión en la dirección anterior en el horario 8:00 - 16:00 lunes-viernes. También puede comunicarse con nosotros a través de TTY al (800) 877-8339 ASCII; (800) 845-6136 para español o (888) 474-8983 para español a inglés.

La Ciudad de Yreka promueve la oportunidad equitativa de tener vivienda y pone todos sus programas a disposición de las familias de ingresos bajos y moderados, independientemente de la edad, raza, color, religión, sexo, origen nacional, orientación sexual, estado civil o discapacidad.

OF
YIPS

CITY OF YREKA

CITY COUNCIL AGENDA MEMORANDUM

CALIFORNIA
To: Yreka City Council
From: Jason Ledbetter, City Manager
Prepared by: Rhetta Hogan, Assistant City Manager
Agenda title: Adopt Resolution requesting the Board of Supervisors of the County of Siskiyou to consolidate a General Municipal Election to be held on Tuesday, November 8, 2022, with the Statewide General Election.

Meeting date: June 7, 2022
Discussion:

Section 10403 of the Elections Code requires the City to adopt a Resolution requesting the consolidation, and setting for the exact form of any question, proposition, or office to be voted upon at the election, as it is to appear on the ballot.

Fiscal Impact:

Historically, the shared cost of a consolidated election is about $8,000.

Recommendation and Requested Action:

Adopt Resolution requesting the Board of Supervisors of the County of Siskiyou to consolidate a General Municipal Election to be held on Tuesday, November 8, 2022, with the Statewide General Election
Approved by:

Jason Ledbetter, City Manager
RESOLUTION NO. 2022-_

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF YREKA,

CALIFORNIA, REQUESTING THE BOARD OF SUPERVISORS OF THE

COUNTY OF SISKIYOU TO CONSOLIDATE A GENERAL MUNICIPAL

ELECTION WITH THE STATEWIDE GENERAL ELECTION TO BE HELD ON TUESDAY, NOVEMBER 8, 2022
WHEREAS, Yreka Municipal Code Section 2.56.010 provides: "Pursuant to California Elections Code Sections 1301(b), 1000 and 10403.5, beginning November of 2014 and every even-numbered year thereafter, the City of Yreka's General Municipal Election shall be consolidated with the Statewide General Election held on the first Tuesday following the first Monday in November"; and WHEREAS, the terms of Councilmembers Deborah Baird, Joan Smith Freeman, and Paul McCoy expire in November of 2022: and
WHEREAS, pursuant to the California Elections Code, the City Council of the City of Yreka desires to call and give notice of the General Municipal Election for the purpose of the election of three (3) Members of the Yreka City Council, each to four-year full terms shall be held on November 8, 2022; and,
WHEREAS, it is desirable that the City of Yreka General Municipal Election be consolidated with the Statewide General Election and that within the City, the precincts, polling places, and election officers be the same, and that the County Clerk of the County of Siskiyou canvass the returns of the General Municipal Election and that the election be held in all respects as if there were only one election;

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF YREKA DOES RESOLVE, DECLARE, DETERMINE AND ORDER AS FOLLOWS:

Section 1: Pursuant to the requirements of the laws of the State of California relating to general law cities, there is called and ordered to be held in the City of Yreka on Tuesday, November 8, 2022, a General Municipal Election for the purpose of electing three (3) Members of the Yreka City Council; each to four-year full terms;
Section 2: The polls for the election shall be open at 7:00 a.m. on the day of the election and shall remain open continuously until 8:00 p.m. when the polls shall be closed pursuant to Elections Code Section 10242, except as provided in Section 14401 of the Elections Code.

Section 3: Notice of the time and place of holding the election is given and the County Clerk is authorized, instructed, and directed to give further or additional notice of the election, in time, form and manner as required by law.

Section 4: Pursuant to the requirements of Section 10403 of the Elections Code, the Board of Supervisors of the County of Siskiyou is hereby requested to consent and agree to the consolidation of the City of Yreka's General Municipal Election with the Statewide General Election to be held on November 8, 2022.