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To the Honorable Mayor and Members of the City Council
City of Yreka
Yreka, California
Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the 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 Findings
Government Auditing Standards requires the auditor to perform limited procedures on the City’s response to the findings identified in our audit and described in the accompanying schedule of findings and questioned costs. The City’s response was not subjected to the other auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on the response.
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
March 13, 2024
Yreka City Council Agenda
April 16, 2024
CERTIFIED PUBLIC ACCOUNTANTS
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950 THARP ROAD, SUITE 502 YUBA CITY, CA 95993 TEL: (530) 673-9790 FAX: (530) 673-1305 [email protected]
SMITH & NEWELL
INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE FOR EACH MAJOR PROGRAM
AND ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY
THE UNIFORM GUIDANCE
To the Honorable Mayor and Members of the City Council
City of Yreka
Yreka, California
Report on Compliance for Each Major Federal Program
Opinion on Each Major Federal Program
We have audited the City of Yreka, California's (City) compliance with the types of compliance requirements identified as subject to audit in the OMB Compliance Supplement that could have a direct and material effect on each of the City's major federal programs for the year ended June 30, 2023. The City's major federal programs are identified in the summary of auditor's results section of the accompanying schedule of findings and questioned costs.
In our opinion, the City complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2023.
Basis for Opinion on Each Major Federal Program
We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Our responsibilities under those standards and the Uniform Guidance are further described in the Auditor’s Responsibilities for the Audit of Compliance section of our report.
We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on compliance for each major federal program. Our audit does not provide a legal determination of the City’s compliance with the compliance requirements referred to above.
Responsibilities of Management for Compliance
Management is responsible for compliance with the requirements referred to above and for the design, implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules, and provisions of contracts or grant agreements applicable to the City’s federal programs.
Yreka City Council Agenda
April 16, 2024
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To the Honorable Mayor and Members of the City Council
City of Yreka
Yreka, California
Auditor’s Responsibilities for the Audit of Compliance
Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fraud or error, and express an opinion on the City’s compliance based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards, Government Auditing Standards, and the Uniform Guidance will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance requirements referred to above is considered material if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about the City’s compliance with the requirements of each major federal program as a whole.
In performing an audit in accordance with generally accepted auditing standards, Government Auditing Standards, and the Uniform Guidance, we:
• Exercise professional judgement and maintain professional skepticism throughout the audit. • Identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures, including examining, on a test basis, evidence regarding the City’s compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances. • Obtain an understanding of the City’s internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control over compliance.
Accordingly, no such opinion is expressed.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that we identified during the audit.
Report on Internal Control Over Compliance
A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance.
Yreka City Council Agenda
April 16, 2024
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To the Honorable Mayor and Members of the City Council
City of Yreka
Yreka, California
Our consideration of internal control over compliance was for the limited purpose described in the Auditor’s Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies in internal control over compliance. Given these limitations, during our audit we did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. However, material weaknesses or significant deficiencies in internal control over compliance may exist that were not identified.
Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, no such opinion is expressed.
The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose.
Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance We have audited the financial statements of the governmental activities, 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, 2023 and the related notes to the financial statements, which collectively comprise the City's basic financial statements. We issued our report thereon dated March 13, 2024, which contained unmodified opinions on those financial statements. Our audit was performed for the purpose of forming opinions on the financial statements that collectively comprise the basic financial statements. The accompanying schedule of expenditures of federal awards is presented for purposes of additional analysis as required by the Uniform Guidance and is not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the schedule of expenditures of federal awards is fairly stated in all material respects in relation to the basic financial statements as a whole.
Smith & Newell CPAs
Yuba City, California
March 13, 2024
Yreka City Council Agenda
April 16, 2024
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Yreka City Council Agenda
April 16, 2024
CITY OF YREKA
Schedule of Expenditures of Federal Awards
For the Year Ended June 30, 2023
Pass-Through
Assistance Entity Passed Total
Federal Grantor/Pass-Through Listing Identifying Through to Federal Grantor/Program Title Number Number Subrecipients Expenditures U.S. Department of Agriculture
Direct Program:
Water and Waste Disposal Systems for Rural Communities 10.760 - $ - $ 528,099 Total U.S. Department of Agriculture - 528,099
U.S. Department of Commerce
Siskiyou Economic Development Council:
Economic Adjustment Assistance 11.307 11-Unknown - 68,057 Subtotal 11.307 - Economic Development Cluster 68,057
Total U.S. Department of Commerce - 68,057
U.S. Department of Housing and Urban Development
State Department of Housing and Community Development:
Community Development Block Grants/State's Program
and Non-Entitlement Grants in Hawaii 14.228 20-CDBG-12037 - 160,917 Community Development Block Grants/State's Program
and Non-Entitlement Grants in Hawaii 14.228 20-CDBG-12091 - 1,190,851 Community Development Block Grants/State's Program
and Non-Entitlement Grants in Hawaii 14.228 21-CSBG-PL-30004 - 5,207 Community Development Block Grants/State's Program
and Non-Entitlement Grants in Hawaii 14.228 - - 318,013 Subtotal 14.228 - 1,674,988
Total U.S. Department of Housing and Urban Development - 1,674,988 U.S. Department of the Treasury
State Controller's Office:
Coronavirus State and Local Fiscal Recovery Funds 21.027 21-Unknown - 449,617 Total U.S. Department of the Treasury - 449,617
Environmental Protection Agency
State Water Resource Control Board:
Brownfields Assessment and Cleanup Cooperative
Agreements 66.818 BF-99T61601-0 - 111,543
Total Environmental Protection Agency - 111,543
Total $ - $ 2,832,304
See the accompanying Notes to Schedule of Expenditures of Federal Awards -6-
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April 16, 2024
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Yreka City Council Agenda
April 16, 2024
CITY OF YREKA
Notes to Schedule of Expenditures of Federal Awards
For the Year Ended June 30, 2023
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1. REPORTING ENTITY
The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal financial assistance programs of the City of Yreka, California (City). The City’s reporting entity is defined in Note 1 to the City’s basic financial statements. All federal awards received directly from federal agencies as well as federal awards passed through other government agencies are included on the Schedule of Expenditures of Federal Awards. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the City, it is not intended to and does not present the financial position, changes in net position or cash flows of the City.
2. BASIS OF ACCOUNTING
Basis of accounting refers to when revenues and expenditures or expenses are recognized in the accounts and reported in the financial statements, regardless of the measurement focus applied. The accompanying Schedule of Expenditures of Federal Awards, is presented using the modified accrual basis of accounting for grants accounted for in the governmental fund types and the accrual basis of accounting for grants accounted for in the proprietary fund types, as described in the notes to the City financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursements. In addition, the outstanding balance of prior years’ loans that have significant continuing compliance requirements have been included in total federal expenditures.
3. INDIRECT COST RATE
The City has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
4. RELATIONSHIP TO FEDERAL FINANCIAL REPORTS
The amounts reported in the accompanying Schedule of Expenditures of Federal Awards agree or can be reconciled with amounts reported in the related federal financial assistance reports.
5. RELATIONSHIP TO BASIC FINANCIAL STATEMENTS
The amounts reported in the accompanying Schedule of Expenditures of Federal Awards agree or can be reconciled with amounts reported in the City’s basic financial statements.
6. PASS-THROUGH ENTITIES’ IDENTIFYING NUMBER
When federal awards were received from a pass-through entity, the Schedule of Expenditures of Federal Awards shows, if available, the identifying number assigned by the pass-through entity. When no identifying number is shown, the City determined that no identifying number is assigned for the program or the City was unable to obtain an identifying number from the pass-through entity.
Yreka City Council Agenda
April 16, 2024
CITY OF YREKA
Notes to Schedule of Expenditures of Federal Awards
For the Year Ended June 30, 2023
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7. LOANS WITH CONTINUING COMPLIANCE REQUIREMENTS
The City participates in certain federal award programs that sponsor revolving loan programs, which are administered by the City. These programs require servicing arrangements with the City. The funds are returned to the programs upon repayment of the principal and interest. In accordance with Section 200.510 of the Uniform Guidance, the City has reported the outstanding balance of loans from previous years that have significant continuing compliance requirements as of June 30, 2022, along with the value of total outstanding and new loans made during the current year.
The programs listed below had the following aggregate, federally funded loans outstanding at June 30, 2023:
Assistance Amount Outstanding
Listing
Number Program Title July 1, 2022 June 30, 2023
14.228 Community Development Block Grants/State’s Program and Non-Entitlement Grants in Hawaii $ 318,012 $ 310,773 Total Loans Outstanding $ 318,012 $ 310,773
Yreka City Council Agenda
April 16, 2024
CITY OF YREKA
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2023
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SECTION I - SUMMARY OF AUDITOR’S RESULTS
Financial Statements Status
1. Type of auditor’s report issued Unmodified
2. Internal controls over financial reporting:
a. Material weaknesses identified? No
b. Significant deficiencies identified and not considered to be material weaknesses? Yes
3. Noncompliance material to financial statements noted? No Federal Awards
1. Internal control over major programs:
a. Material weaknesses identified? No
b. Significant deficiencies identified and not considered to be material weaknesses? No
2. Type of auditor’s report issued on compliance for major programs: Unmodified
3. Any audit findings disclosed that are required to be reported in accordance with 2 CFR Section 200.516(a)? No
4. Identification of major programs:
10.760 Water and Waste Disposal Systems for Rural Communities
14.228 Community Development Block Grants/State’s Program and Non-Entitlement Grants in Hawaii
5. Dollar threshold used to distinguish between Type A and Type B programs? $750,000
6. Auditee qualified as a low-risk auditee under 2 CFR Section 200.520? No
SECTION II - FINANCIAL STATEMENT FINDINGS
Budget 2023-001
Audit Adjustments 2023-002
Filing of Project Reimbursement Claims 2023-003
SECTION III - FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS None
Yreka City Council Agenda
April 16, 2024
CITY OF YREKA
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2023
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2023-001 Budget (Significant Deficiency)
Criteria
California Government Code requires that appropriate operating budgets be adopted and amended as needed and that expenditures not exceed the approved budget.
Condition
For the year ended June 30, 2023, we noted that the City incurred expenditures in excess of appropriations of $525,422 in the General Fund and $50,404 in the Streets and Roads fund.
Cause
The City did not amend its budget for changes in the estimate of expenditures during the fiscal year.
Effect
Expenditures exceeded appropriations by $525,422 in the General Fund and $50,404 in the Streets and Roads fund.
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 control and monitor expenditures so that they do not exceed the approved budget. If budget revisions are required, we recommend that the City take appropriate action to amend the budget.
Views of Responsible Officials and Planned Corrective Action Refer to separate Management’s Corrective Action Plan for views of responsible officials and management’s responses.
Yreka City Council Agenda
April 16, 2024
CITY OF YREKA
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2023
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2023-002 Audit Adjustments (Significant Deficiency)
Criteria
Governmental Auditing Standards require independent auditors to evaluate all unadjusted misstatements of the financial statements. Also, producing timely audited financial statements is more difficult when adjustments are not recorded prior to the start of the annual audit.
Condition
At the time of our audit, we noted that the financial statements as presented to us for audit contained misstatements in receivables, unavailable revenues, and accounts payable.
Cause
The City had not reconciled and adjusted all accounts in the City’s general ledger.
Effect
The financial statements as presented to us contained misstatements that required adjustment.
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 reconcile all accounts and make the necessary adjustments prior to the start of the annual audit.
Views of Responsible Officials and Planned Corrective Action Refer to separate Management’s Corrective Action Plan for views of responsible officials and management’s responses.
Yreka City Council Agenda
April 16, 2024
CITY OF YREKA
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2023
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2023-003 Filing of Project Reimbursement Claims (Significant Deficiency) Criteria
Claims for reimbursement of expenditures on grant projects should be filed timely.
Condition
At the time of our fieldwork, we noted that five claims for reimbursement totaling $330,587 had not been submitted for reimbursement for over six months.
Cause
The City had staff turnover and was behind on preparing the reimbursement claims.
Effect
The City had not received money that was due.
Questioned Cost
No questioned costs were identified as a result of our procedures.
Context
We selected a sample of accounts receivable reimbursements.
Repeat Finding
This is not a repeat finding.
Recommendation
We recommend that all reimbursement claims for projects be filed timely with the grant agency.
Views of Responsible Officials and Planned Corrective Action Refer to separate Management’s Corrective Action Plan for views of responsible officials and management’s responses.
Yreka City Council Agenda
April 16, 2024
CITY OF YREKA, CALIFORNIA
Status of Prior Year Findings and Questioned Costs
And
Corrective Action Plan
For the Year Ended June 30, 2023
Compiled by: Emily Aldrich, Finance Director
City of Yreka
701 Fourth Street • Yreka, CA 96097
(530) 841-2386 • FAX (530) 842-4836
Yreka City Council Agenda
April 16, 2024
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Yreka City Council Agenda
April 16, 2024
CITY OF YREKA
Schedule of Prior Year Findings and Questioned Costs
For the Year Ended June 30, 2023
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Audit Reference
2022-001
2022-002
Status of Prior Year Audit Recommendations
Water and Waste Disposal Systems For Rural Communities/Community Development Block Grants/State’s Program and Non-Entitlement Grants in Hawaii
Recommendation
We recommend that the City reconcile federal expenditures claimed to the City’s general ledger and SEFA.
Status
Implemented
Community Development Block Grants/State’s Program and NonEntitlement Grants in Hawaii Recommendation
We recommend that the City develop and maintain policies and procedures regarding loan monitoring and ensure that all documentation of loan monitoring be maintained on an annual basis.
Status
Implemented
Yreka City Council Agenda
April 16, 2024
CITY OF YREKA
Management’s Corrective Action Plan
For the Year Ended June 30, 2023
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2023-001 Budget (Significant Deficiency)
We recommend that the City control and monitor expenditures so that they do not exceed the approved budget. If budget revisions are required, we recommend that the City take appropriate action to amend the budget.
Management’s Response: The Finance Department had significant turnover, including a staff accountant that was charged with the review of budgetary needs.
Responsible Individual: It is the Finance Director’s responsibility to ensure that all appropriate budget transfers are accomplished timely.
Corrective Action Plan: The Finance Department will implement monthly budget reviews and make necessary budget transfers or bring budgetary requests to Council.
Anticipated Completion Date: Immediately
2023-002 Audit Adjustments (Significant Deficiency)
We recommend that the City reconcile all accounts and make the necessary adjustments prior to the start of the annual audit.
Management’s Response: The Finance Department has experienced significant turnover and proper training was not implemented. Coupled with the labor-intensive utility rate study, not all accruals were appropriately handled. Therefore, the expense accounts were not properly reconciled.
Responsible Individual: It is the Finance Director’s responsibility to ensure that all accounts are reconciled and adjusted prior to the start of the audit.
Corrective Action Plan: All invoices are labeled with the year in which they are associated over the course of the year, not just during the accrual period.
Anticipated Completion Date: Immediately
2023-003 Filing of Project Reimbursement Claims (Significant Deficiency) We recommend that all reimbursement claims for projects be filed timely with the grant agency.
Management’s Response: The City had one project manager that was handling multiple projects at one time. They were working on two grants in which budget adjustments were being made. The reimbursements were not handled in a timely manner.
Responsible Individual: It is the Finance Director’s responsibility to ensure that reimbursements are made timely and at a minimum, quarterly.
Corrective Action Plan: An additional project manager has been assigned a portion of the grants; and a staff accountant has been assigned to assist the project managers with reimbursement requests. Additionally, the City has developed a tracking system to monitor submittals and receipts.
Anticipated Completion Date: Immediately
Yreka City Council Agenda
April 16, 2024
To:
Prepared by:
Agenda Title:
Meeting Date:
CITY OF YREKA
CITY COUNCIL AGENDA MEMORANDUM
Yreka City Council
Antonia Wollmann, Staff Accountant on behalf of Chief Mark Gilman Discussion/possible action-to allow the Yreka Police Department to apply for the 2025 Community Project Funding Grant through Congressman LaMalfa’s Office.
April 16, 2024
Discussion:
The Yreka Police Department is requesting council approval to apply for the 2025 Community Project Funding Grant through Congressman LaMalfa’s office to fund critical upgrades to the communication systems and the server room.
Items in our application include the purchase of 5 new radios, an electrical/IT upgrade to our dispatch station comprised of dedicated 20-amp circuits and data drops to workstations, and the installation of a two unit ductless cooling system in our server room.
Improved communications infrastructure will empower our officers to address incidents more swiftly and efficiently, ultimately bolstering public safety, interagency collaboration, effectiveness in emergency situations and fostering stronger community trust. Sufficient server room infrastructure including cooling and redundancy is crucial for maintaining digital operations.
By upgrading our equipment, we aim to enhance real-time coordination, response times, improve system reliability and resilience as well as data security.
The Yreka Police Department is requesting an amount of $73,939.80.
The Yreka Police Department is currently awaiting receipt of Letters of Support from the Siskiyou County Sheriff, the Karuk Tribal Council as well as the Yreka High School and Elementary School.
Fiscal Impact:
The grant would cover the cost for all equipment and install. There is no expected cost to the City of Yreka.
Recommendation and Requested Action:
Adopt Resolution 2024-18, authorizing the Yreka Police Department to apply for the 2025 Community Project Funding Grant.
Approved by ______________________________________________________ City Manager Jason Ledbetter
Yreka City Council Agenda
April 16, 2024
RESOLUTION NO. 2024-18
ADOPT RESOLUTION 2024-18 OF THE CITY COUNCIL OF THE CITY OF YREKA
AUTHORIZING AN APPLICATION FOR FUNDING AND THE EXECUTION OF A GRANT AGREEMENT AND ANY AMENDMENTS THERETO FOR THE 2025 COMMUNITY PROJECT FUNDING GRANT THROUGH CONGRESSMAN LAMALFA’S OFFICE
WHEREAS, the Yreka Police Department intends to apply for the 2025 Community Project Funding Grant through Congressman LaMalfa’s office and utilize funding for an electrical/IT upgrade to the dispatch station comprised of dedicated 20-amp circuits and data drops to workstations, for the installation of a two-unit ductless cooling system in the server room and for the purchase of 5 radios.
WHEREAS, eligible applicants are limited to those identified in the Congressional Joint Explanatory Statement (JES) for the projects designated for funding.
WHEREAS, the 2025 Community Project Funding Grant is administered by the Bureau of Justice Assistance (BJA). Through this opportunity, the BJA seeks applications to support projects to improve the functioning of the criminal justice system, to prevent or combat juvenile delinquency, and to assist victims of crime (other than compensation).
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Yreka as follows:
1. The City has reviewed and supports the application for the 2025 Community Project Funding Grant.
2. The City hereby approves the application for the 2025 Community Project Funding Grant.
3. The City hereby authorizes and directs the City Manager to execute and deliver all applications and act on the City’s behalf in all matters pertaining to all such applications.
4. The City hereby authorizes the City Manager, and all other proper officers and officials of the City to execute agreements, other documents and certificates, and to perform such other acts and deeds, as may be necessary or convenient to affect the purposes of this Resolution and the transactions herein authorized.
5. It is further resolved, if any section, subsection, part, clause, sentence or phrase of this Resolution 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 Resolution, the application thereof, shall not be Yreka City Council Agenda
April 16, 2024
affected 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.
6. This Resolution shall take effect immediately upon its passage.
Passed and adopted this 16th day of April 2024 by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
________________________
Corey Middleton, Mayor
Attest:__________________
Cyndy Prohaska,
City Clerk
Yreka City Council Agenda
April 16, 2024
CITY COUNCIL AGENDA MEMORANDUM
TO: Yreka City Council
FROM: Jason Ledbetter, City Manager
AGENDA TITLE: Ballot Measure Draft Language Development MEETING DATE: 04/16/2024
Recommended City Council Action: Discussion and direction to City staff regarding the proposed draft ballot measure language.
Discussion: The city currently has insufficient funding streams to continue to provide the level of service for municipal activities across the board. Increased demand for services such as fire and police require that additional funding be explored. Here, draft ballot measure language is being presented with the intent to receive feedback and direction on language for formal introduction at a future City Council meeting.
At the January 30, 2024 City Council meeting, the Yreka City Council passed a motion to direct the city attorney and city staff to develop ballot measure language for a sales tax measure. At the meeting, it was requested that draft language of the ballot measure be brought back for discussion prior to being brought to the City Council for action.
At the March 19, 2024 City Council meeting, the following draft language was presented, and Council provided direction to staff to ask CFTDA to review such language, and after such review bring back resolutions, and draft ordinance for consideration to place such measure on the future ballot:
“To maintain and improve essential city services, including local firefighting and emergency medical response; hire and train firefighters; upgrade/replace aging firefighting safety equipment, life-saving tools and an outdated firehouse; and support police, senior and youth recreation; and other city services, shall an ordinance be adopted to impose a one percent sales tax, providing approximately 2.4 million dollars annually for general government use, until ended by voters, with independent audits and all funds staying local?”
(Version 1)
Yreka City Council Agenda
April 16, 2024
On March 25, 2024, the Yreka Fire Department, at the conclusion of a regularly scheduled training meeting, voted unanimously to recommend that the following language be presented for a proposed 1% sales tax measure:
“To maintain and improve essential city services, including local firefighting and emergency medical response; fire and train firefighters; upgrade/replace aging firefighting safety equipment; life saving tools and outdated fire station. Shall an ordinance be adopted to impose a one percent sales tax, providing approximately 2.4 million dollars annually for general government use, until ended by voters, with independent audits and all funds staying local?”
(Version 2)
(See attached memorandum from Chief Lemos to Jason Ledbetter).
In the alternative, YFD proposed the following special tax language as their second choice:
“To maintain and improve local firefighting and emergency medical response; hire and train fire personnel; and upgrade/replace aging firefighting safety equipment, life saving tools and an outdate fire station; shall an ordinance be adopted to impose a one percent sales tax, providing approximately 2.4 million dollars annually for general government use, until ended by voters, with independent audits and all funds staying local?”
(Version 3)
With this new information from the Yreka Fire Chief and the Yreka Volunteer Firefighters, City staff wanted to discuss with the City Council the opportunity to consider one of these options prior to circulating such language to the CFTDA. Staff has corrected the new language proposed by YFD to address punction and grammar issues to read as follows:
Amended proposed general tax language:
To maintain and improve essential city services, including local firefighting and emergency medical response,; f hire and train firefighters,; upgrade/replace aging firefighting safety equipment,; life saving tools and an outdated fire station,. S shall an ordinance be adopted to impose a one percent sales tax, providing approximately 2.4 Yreka City Council Agenda
April 16, 2024
million dollars annually for general government use, until ended by voters, with independent audits and all funds staying local? (Version 4)
Amended proposed special tax language:
To maintain and improve local firefighting and emergency medical response,; f hire and train fire personnel; and upgrade/replace aging firefighting safety equipment, life saving tools and an outdate fire station,; shall an ordinance be adopted to impose a one percent sales tax, providing approximately 2.4 million dollars annually for general government use, until ended by voters, with independent audits and all funds staying local?
(Version 5)
An analysis of the new proposed language to the language previously reviewed by Council identifies the following changes:
“To maintain and improve essential city services, including local firefighting and emergency medical response; hire and train firefighters; upgrade/replace aging firefighting safety equipment, life-saving tools and an outdated firehouse; and support police, senior and youth recreation; and other city services, shall an ordinance be adopted to impose a one percent sales tax, providing approximately 2.4 million dollars annually for general government use, until ended by voters, with independent audits and all funds staying local?”
(Version 6)
Attachment:
Memorandum from Chief Lemos to Jason Ledbetter, March 25, 2024 Yreka City Council Agenda
April 16, 2024
Yreka City Council Agenda
April 16, 2024
CITY OF YREKA
CITY COUNCIL AGENDA MEMORANDUM
To: Yreka City Council
From: Jason Ledbetter, City Manager
Prepared By: Jason Ledbetter, City Manager
Agenda Title: Discussion/Possible Action: A motion to approve the formation of the Yreka Citizen of the Year Committee, consisting of 2 Yreka City Council Members, the Siskiyou County District 4 Supervisor, and 2 representatives of the Siskiyou Community Food Bank.
Meeting Date: April 16, 2024
Discussion:
On February 6, 2024, the City of Yreka City Council voted 5/0 in favor of partnering with a local non-profit to bring back the Yreka Citizen of the Year Event. City of Yreka staff placed a post on the City of Yreka Facebook page asking non-profits to inquire with the City of Yreka if they had interest in organizing the Yreka Citizen of the Year Event. City staff received one letter of interest from the Siskiyou Community Food Bank.
A fluid proposal from the Siskiyou Community Food Bank is attached in your agenda packets, but hinges on the formation of a Citizen of the Year Committee to be formed to create the finalized proposal for consideration at a future City of Yreka City Council meeting. Many particulars will still need to be determined, but a list of facts concerning this proposal are as follows: The event would take place at the Yreka Community Center. The staff for the event would all be volunteers.
The dinner would have a master of ceremonies to keep the event moving in a timely manner. The event will include a dinner. The event will have a raffle component that benefits the Siskiyou Community Food Bank.
Fiscal Impact:
Unknown. Once the Committee finalized the plans for the event, the proposal would come back in front of Council and any request for funding would be determined at that time.
Recommendations:
A motion to approve the formation of the Yreka Citizen of the Year Committee, consisting of 2 Yreka City Council Members, the Siskiyou County District 4 Supervisor, and 2 representatives of the Siskiyou Community Food Bank.
Yreka City Council Agenda
April 16, 2024
CITIZEN OF THE YEAR
A proposal from the Siskiyou Community Food Bank
Yreka City Council Agenda
April 16, 2024
FACTS OF THE PROPOSAL
Community Center
The Citizen of the Year event will be held at the
Yreka Community Center at no charge to the
Siskiyou Food Bank
All Volunteer Staff
The kitchen staff, wait staff, cleaning staff, bar
staff, etc. will all be volunteer
Master of Ceremony (MC)
To stay on agenda and timeline the event will be
hosted by an MC, with guest speakers mixed in
Dinner
The event will host a dinner menu that will be
determined by a Citizen of the Year committee
4/11/2024 Siskiyou Community Food Bank - Citizen of the Year 2 Yreka City Council Agenda
April 16, 2024
FACTS OF THE PROPOSAL
Raffle
A raffle with proceeds going to the Siskiyou
Community Food Bank would be integrated into
the event.
Nominees
The Committee would determine which categories
and what criteria will be required for nominees.
Siskiyou Community Food
Bank Fundraiser
Not only will the Citizen of the Year Event be back
and operating in Yreka, but the proceeds would
also all go back to the Siskiyou Community Food
Bank.
Committee
The Siskiyou Food Bank recognizes the need to
have a committee and they are proposing a 5-
person committee be formed with 2 Council
Members, the District Supervisor (Nancy Ogren),
and 2 seats reserved for the Siskiyou Food Bank.
4/11/2024 Siskiyou Community Food Bank - Citizen of the Year 3 Yreka City Council Agenda
April 16, 2024
COMMITTEE
AWARDS
MENU
AGENDA
DATE
The committee would determine how many awards and for
which categories. How and where votes will be cast. How votes will be counted. What the awards will be and where they will be ordered.
The committee would determine what the dinner menu should consist of and thereby determining the cost per person and the cost for tickets.
The committee would determine what the agenda for the night will consist of. How the evening should flow and who should speak and for how long. This will help keep the evening moving and enjoyable for those attending.
The committee would also be tasked with determining the best date and time the event should be held and how that will be advertised to the community.
4/11/2024 Siskiyou Community Food Bank
- Citizen of the Year 4
Yreka City Council Agenda
April 16, 2024
NEXT STEPS
COMMITTEE
FORMATION
Historical experience and
development of the
conceptual ideas drafted in
the proposal. Determination
of what worked well in the
past, what should stay the
same, and what new
features should be added.
Once development of the
agenda and menu have
taken place with the
commission a detailed
estimate on the cost can be
generated to determine if
funding is needed upfront
from the City.
Details on categories for
awards, how nominations
will be made, where voting
will occur, and what awards
entail need to be
determined to start the
advertising process for
nominees.
4/11/2024 Siskiyou Community Food Bank - Citizen of the Year 5 Yreka City Council Agenda
April 16, 2024
YREKA CITIZEN OF THE YEAR 2024
The criteria for Citizen of the Year awards includes:
• Has made a significant contribution to the community, above and beyond employment duties,
• An inspirational role model for the community in leadership, visionary, with a demonstrated betterment of the community,
• Exhibits results, determination, creativity, enthusiasm, commitment and a demonstrated service of excellence,
• Documented service to the community and/or professional recognition, noteworthy achievements during the year in organizations, any other honors and awards, and • Participation in a broad scope of activities over the course of more than one year.
This award is presented to the citizen judged to have made the most outstanding contribution to the community of Yreka, including but not limited to 2024 and must be 18 years or older.
Attach any supporting documentation. The judging panel will make the final decisions.
You can nominate for both awards. Each year the residents of Yreka are invited to nominate fellow citizens for the Citizen of the Year Award. This Award aims to recognize outstanding achievement during the past year and/or contribution to the local community over a number of years.
Nominations will be accepted at Yreka City Hall during regular business hours. The nomination form can be printed and completed or completed online, or can be mailed in.
After the closing date, there will be an opportunity to vote for the top 3 candidates in each category. This vote will be available online on the City of Yreka’s website during the first two weeks of November. OR do we have a judging panel? If so, who? (2 nonprofits, 2 councilmembers, city manager) The person/organization with the most votes will be the winner of each category and will be presented the award at the award ceremony/dinner presented by the City of Yreka and Siskiyou Community Food Bank. Please join us for an evening of fun and appreciation. Location: Yreka Community Center, date __________, time_____________.
Additional information about the dinner will be posted on the websites for the City of Yreka, Siskiyou Community Food Bank, Siskiyou Media Council, Facebook, etc. Proceeds will be a donation to Siskiyou Community Food Bank.
Nominations:
Nominate someone who makes a real difference in your community and give them the opportunity to be recognized for their important contribution. Nominees will be considered for the Citizen of the Year Award.
Nominations can be submitted August 1st to October 15th.
Nominations for the 2024 Citizen of the Year and Nonprofit of the Year, closes on October 15, 2024, 5:00 pm
Yreka City Council Agenda
.
April 16, 2024
Nomination Form
Citizen of the Year
• Name* First ________________________________ Last _______________________________________ • Home phone ________________________ Cell____________________ Work _____________________ • Email_________________________________________________________________ • Address _________________________________________________________ Yreka CA 96097 • Does the person being nominated work or volunteer in Yreka? If yes, where. ____________________________________________________________________________________________ ____________________________________________________________________________________________ • Reason for nomination - How has this nonprofit contributed to the community? ____________________________________________________________________________________________ ____________________________________________________________________________________________ ____________________________________________________________________________________________ ____________________________________________________________________________________________ ____________________________________________________________________________________________ • How has the nominee demonstrated active betterment and enhancement of community life? _______________________________________________________________________________________ ____________________________________________________________________________________________ ____________________________________________________________________________________________ ____________________________________________________________________________________________ • Has the nominee's contribution been recognized elsewhere? (awards/honors) ____________________________________________________________________________________________ ____________________________________________________________________________________________ ____________________________________________________________________________________________ ____________________________________________________________________________________________ • Attachment (photos)
Additional material may be attached – maximum five pages, minimum font size 10 point.
(Drop files here or SELECT FILES)
Yreka City Council Agenda
April 16, 2024
• Nominator
Please provide your contact information
Name (First & Last) _____________________________________ • Email ___________________________________________________ • Phone __________________________________________________ • What is the nominator’s relationship to the nominee? ___________________ • How long have you known this person for? ______________________________ • How did you hear about us?
o Social media
o Newsletter
o Website
o Newspaper article
o Word of mouth
o Information in the city office
o Information provided by Siskiyou Community Food Bank
(SUBMIT)
Yreka City Council Agenda
April 16, 2024
Nonprofit of the Year
The Nonprofit of the Year Award is given to a nonprofit organization in recognition of creativity and innovation in building a sustainable organization, excellence in teamwork, and an outstanding dedication to the organization’s mission in the community.
The award is presented by a collaboration between the City of Yreka and Siskiyou Community Food Bank’s annual Nonprofit of the Year, which honors the selected nonprofit.
Eligibility criteria:
• Must be a 501 nonprofit organization or a service organization that provides services in Yreka. • May have volunteers and/or paid staff.
• The recipient of the award is determined based on the criteria of outstanding accomplishments by a nonprofit organization that advance its mission with a focus on Yreka residents. • This nonprofit goes above and beyond and regular duties.
Complete the application below:
Nominators name: __________________________________________ Date: ___________________________ Email: ______________________________________________________ Phone: ___________________________ Are you related to a person that volunteers or are you a paid staff member of the nonprofit? _______________, if yes, please explain, ___________________________________________________________ Name of Nonprofit: _____________________________________________________________________________ Address: _______________________________________________________________________________________ Tell us why you are nominating this organization: ___________________________________________________ _________________________________________________________________________________________________ _________________________________________________________________________________________________ _________________________________________________________________________________________________ _________________________________________________________________________________________________ Describe how this organization meets their Mission statement and the impact they have in our community.
_________________________________________________________________________________________________ _________________________________________________________________________________________________ _________________________________________________________________________________________________ _________________________________________________________________________________________________ Are there one or two people in the organization you want to mention specifically, if yes, list below:
________________________________________________________________________________________________ _________________________________________________________________________________________________ _________________________________________________________________________________________________ _________________________________________________________________________________________________ Yreka City Council Agenda
April 16, 2024
Please provide an example of what this nonprofit organization has demonstrated in the following areas:
1. Creativity in building a sustainable organization.
__________________________________________________________________________________________ __________________________________________________________________________________________ __________________________________________________________________________________________ __________________________________________________________________________________________
2. Excellence in teamwork.
__________________________________________________________________________________________ __________________________________________________________________________________________ __________________________________________________________________________________________ __________________________________________________________________________________________
3. Shows outstanding dedication to their mission.
__________________________________________________________________________________________ __________________________________________________________________________________________ __________________________________________________________________________________________ __________________________________________________________________________________________
4. Community involvement.
__________________________________________________________________________________________ __________________________________________________________________________________________ __________________________________________________________________________________________ __________________________________________________________________________________________
5. Additional accomplishments.
__________________________________________________________________________________________ __________________________________________________________________________________________ __________________________________________________________________________________________ __________________________________________________________________________________________ Additional material may be attached – maximum five pages, minimum font size 10 point.
Please attach any photos or awards this nonprofit. (Drop files here or SELECT FILES) (Submit)
Yreka City Council Agenda
April 16, 2024
Dinner menu- homemade: Choice of Brisket or chicken breast, green salad, potato salad, seasoned veggie mix, garlic bread, desserts (cake, cookies). Alcohol is a beverage option, as is iced tea, coffee, and bottled water. Alcohol is not included in the price and must be purchased separately. (OR Crab feed and spaghetti?)
Pre-ticket sales: $35.00 per person or a couple (two) for $60.00; a family up to 5 is $125.00.
Purchase a table (8 seats) $225.00.
Agenda
5:30 PM doors open
Review raffle items (purchase tickets for items: Chinese auction) 6:00 PM City Council introductions, City Manager, nonprofit organization 6:45 PM Dinner is served or buffet style
7:15 PM Presentation of Citizen of the Year & Nonprofit of the Year awards (Presenter?) 7:30 PM Raffle drawings
8:00 PM wrap up:
8:30 PM end of event
Raffle items:
Cord of wood-donated by XXXXX
Reno Trip
Yreka City Council Agenda
April 16, 2024