CITY of
Honorable Mayor and City Council
AGENDA REPORT
DATE: June 9, 2025
TO:
FROM: Jennifer Crawford, Interim City ► ager _.—
Phil White, Director of Finance 40
Item No. 20
SUBJECT: Fiscal Year 2025-2026 Annual Budget, Capital Improvement Program, and Other Related Actions
RECOMMENDATION:
That the City Council:
1. Adopt Resolution No. 2025-21, approving the Fiscal Year 2025-2026 Operating Budget and Capital Improvement Program for the City of Yucaipa; and
2. Adopt Resolution No. 2025-22, approving the Budget and Fiscal Policy; and
3. Adopt Resolution No. 2025-23, approving the Fund Balance Policy; and
4. Adopt Resolution No. 2025-24, approving the Investment Policy; and
5. Adopt Resolution No. 2025-27, adopting the Measure I Five -Year Capital Improvement Program; and
6. Adopt Resolution No. 2025-28, approving the Five -Year Capital Project Needs Analysis (CPNA) for FY2026-2027 through FY2030-2031; and
7. Adopt Resolution No. 2025-29, approving a list of projects for Fiscal Year 202 5-2026 funded by SB1; and
8. Adopt Resolution No. 2025-30, setting the Fiscal Year 2025-2026 Appropriations Limit; and
9. That the City Council, acting as the Successor Agency to the Yucaipa Redevelopment Agency, adopt Resolution No. 2025-31, approving the Fiscal Year 2025-2026 Budget for the Successor Agency to the Yucaipa Redevelopment Agency; and
10. That the City Council, acting as the Yucaipa Housing Authority, adopt Resolution No. 2025- 32, approving the Fiscal Year 2025-2026 Budget for the Yucaipa Housing Authority.
BACKGROUND/DISCUSSION:
Staff is pleased to recommend the Fiscal Year 2025-2026 Operating Budget and Capital Improvement Program (FY26 Budget) for the City Council/Successor Agency/Housing Authority consideration. The FY26 Budget represents the annual spending plan for each of the City's accounting funds and includes both operating and capital spending estimates.
The FY26 Budget represents an accumulation of data gathered over many months to develop a budget that prioritizes the City Council's organizational goals. Based on established guidelines, each department reviewed its staffing and structure for effectiveness. Financial and budgetary policies were updated. Operating costs were estimated based on current service levels. Capital projects continue to be evaluated to determine prioritization. Cost estimates were gathered and entered. Revenues were conservatively projected, revenue and expenditure trend information were analyzed and forecast scenarios were developed.
The amounts in the FY26 Budget are presented on the budgetary basis of accounting which focuses on flows into and out of each accounting fund. The budgetary basis differs from the modified - accrual basis which the City uses to compile governmental fund financial statements. The budgetary basis is reconciled to the modified -accrual basis annually.
Measure S Citizen Oversight Committee
In November 2024, voters passed Measure S, a general 1 % sales tax measure. On May 27, 2025, the Measure S Citizen Oversight Committee (Committee) held its first meeting. The Committee reviewed the planned spending included in the FY26 Budget and determined that the estimated Measure S proceeds were programmed in a manner compliant with the provisions of the ordinance and resolution. One of the responsibilities of the Committee is to report on its findings prior to the City Council's adoption of the annual budget. The Committee's Chair, Mr. Greg Franklin will provide the report during the presentation of this item.
While the FY26 Budget includes financial information for all accounting funds, staff would like to highlight the primary operating accounting funds including the Public Safety Special Revenue Fund and the General Fund.
Public Safety Fund
The Public Safety Fund has dedicated revenue streams relating to fire protection services (35% property tax commitment) and paramedic services ($1.1 million restricted special assessment). For many years, the cost -of -service delivery for fire protection and paramedic services has exceeded the restricted and committed revenues being collected. As a result, the "savings account" that accumulated in the early years of the revenue stream is being used to pay for excess annual costs.
Cost estimates for fire protection and paramedic services are primarily based on the Local Government 1 (LG 1) agreement with CalFire. The LG 1 was finalized after the closing period for this agenda and therefore will be presented to the City Council at the next meeting. However, the numbers reflected in the draft FY26 Budget reflect the correct amounts for the LG 1.
Costs relating to police services and code enforcement are also included in this special revenue fund.
Police costs are primarily based on the Schedule A with the San Bernardino County Sheriff's Department (SBCSD). This year, the City was notified that the SBCSD has not completed its labor
negotiations and therefore the Schedule A does not include bargaining results. Accordingly, City staff is considering the Schedule A as preliminary and included a contingent cost estimate in the Public Safety Fund to ensure sufficient spending authorization following the SBCSD negotiations.
There are no significant revenue streams associated with police services or code enforcement. Any revenue shortfall in the Public Safety Fund is backfilled by a General Fund transfer. Estimated activity in the Public Safety Fund projects budgetary inflows and outflows to be $30.4 million including a General Fund transfer of $18 million. Since inflows and outflows are equal, there is no net change in fund balance and the Public Safety Fund is considered to have a "balanced budget".
General Fund
Estimated activity in the General Fund reports budgetary inflows to be $44 million and estimated budgetary outflows of $44 million. The $0 net of these budgetary flows results in a balanced General Fund budget.
The digital budget is available at FY26 Budget.
Financial and Budgetary Policies:
In preparation of the FY26 Budget, staff has reviewed and updated the Budget and Fiscal Policy memorialized through Resolution 2025-22. The balanced budget requirement described in section
1.b, of the policy have been met in the FY26 Budget. Section 1.h. requires interfund loan agreements to be identified at budget adoption. No new interfund loans are planned for FY26. Existing loans continue for the Development Impact Fee Fund and the Low Water Crossings Fund. Both Funds report payables to the General Fund. The Fund Balance Policy, Resolution 2025-23, and the Investment Policy, Resolution 2025-24, were also revised. The impact of these renewed policies is incorporated into the FY26 Budget.
Labor Negotiations:
The City is nearing completion of the 2nd year of a 2-year labor agreement with both the Yucaipa City Employee Association (YCEA) - General Employees Unit and the Management, Supervisory and Confidential (MSC) employees. Negotiations are actively progressing on an agreement to commence July 1. A new agreement will incorporate the classification and compensation study completed in January 2025. Upon completion of a successful negotiation process, a Memorandum of Understanding and the City of Yucaipa's Personnel Rules will be presented to the City Council and will be available on the City of Yucaipa's website. Payrates resulting from the classification and compensation study will be reflected in resolutions and added to the digital budget book. The draft FY26 Budget numbers include negotiation estimates for citywide salary and benefit costs for both groups as well as part-time salaries.
Capital Improvement Program
Information presented for the Capital Improvement Program (CIP) follows the City Council's direction to continue prioritizing the completion of existing projects. Budget authorization for these projects is multi -year, meaning that the authorization to spend does not lapse at the end of the fiscal year, but instead the authorization continues until project completion. Accordingly, the planned spending within the CIP for FY26 is primarily from previously authorized budgets (carryover
budget). Staff successfully aimed to minimize new budget authorization requests to the amounts included in the CIP section of the FY26 Budget.
Measure I (Local):
The City adopts an annual Five -Year Capital Improvement Plan for planned expenditures to be funded by revenues from Measure I, the countywide transportation sales tax program administered by San Bernardino County Transportation Authority (SBCTA). This revenue is restricted to the costs associated with the maintenance of the City's public street network. Although these street maintenance costs are identified and adopted in the CIP, SBCTA requires that a separate resolution be adopted relative to Measure I. The Measure I allocation has been included in the Pavement Management Program (PMP) section of the CIP. Resolution No. 2025-27, identifying the Measure I Five -Year plan, is attached.
Measure I (Arterial) Capital Projects Needs Analysis (CPNA):
The Measure I 2010-2040 Strategic Plan requires local agencies to annually adopt a Five -Year CPNA to document project needs by fiscal year and includes the anticipated funding sources, funding amounts and project phasing, where applicable. The annual CPNA also includes the local agency's required development mitigation fair share funding contribution for the projects (minimum
30.90%) in the form of Traffic Facilities Fee (TFF) funds and/or other eligible local and grant funding funds. SBCTA will use this information to complete their FY2026-2027 through FY2030- 2031 Measure I 2010-2040 apportionment and fund allocation process for each local agency receiving Measure I Arterial funding. The projects funded with Measure I Arterial funding are identified in the CIP.
SBJ Funding:
Proposed Resolution No. 2025-29 is required to account for the funding obligations related to the Road Repair and Accountability Act of 2017 (SB 1). In order to receive SB 1 funds, cities are required to provide a list of planned projects to the California Transportation Commission (CTC) by July 1.
In the FY26 Proposed Budget, SB 1 funds are allocated to the PMP for street repair and maintenance projects.
Successor Agency to the Yucaipa Redevelopment Agency:
Upon the enactment of AB X1 26, redevelopment agencies (RDA) were eliminated in the State. In order to effectively wind down any active projects/programs at the time of dissolution, the Successor Agency to the Yucaipa Redevelopment Agency was formed. The Successor Agency will continue to be responsible for debt service payments on the outstanding bond issues and certain administrative expenses. In addition, the Oversight Board is required to approve any action taken by the Successor Agency. The San Bernardino Countywide Oversight Board, consisting of seven members representing various affected local governmental entities, has approved the Recognized Obligation Payment Schedules (ROPS) for the period ending June 30, 2026. The FY26 Successor Agency Budget projects outflows of $719 thousand and inflows of $725 thousand.
Yucaipa Housing Authority:
The Yucaipa Housing Authority is the housing successor to the former redevelopment agency under Health & Safety Code section 34176(b)(3). The Housing Authority incurs expenses in the administration of the three approved senior living projects. The Housing Authority Fund is being phased out of use and no activity is budgeted in FY26.
Appropriations Limit:
In November 1979, the voters of the State of California approved Proposition 4, commonly known as the Gann Initiative. The Proposition created Article XIIIB of the State Constitution that placed limits on the amount of revenue that can be spent by all entities of government. Only those revenues that are referred to as "proceeds of taxes" can be restricted under this Proposition. This restriction on the limit of tax proceeds is often referred to as the Appropriations Limit.
Each year the Appropriations Limit is adjusted based on income and population factors. The Appropriations Limit for FY26 is $61.8 million and "proceeds of taxes" programmed in the budget are less than $32 million. Resolution No. 2025-30, setting the Appropriations Limit for FY 2025- 2026 is attached to this report.
FISCAL IMPACT:
An approval of this item will authorize the operating and capital expenditure plan for FY 2025-2026.
Attachments:
1. Resolution
2. Resolution
3. Resolution
4. Resolution
5. Resolution
6. Resolution
7. Resolution
8. Resolution
9. Resolution
10. Resolution
No. 2025-21, FY26 Budget
No. 2025-22, Budget and Fiscal Policy
No. 2025-23, Fund Balance Policy
No. 2025-24, Investment Policy
No. 2025-27, Measure I Five -Year Plan
No. 2025-28, Five -Year CPNA
No. 2025-29, SB1 List of Projects
No. 2025-30, FY26 Appropriations Limit
No. 2025-31, FY26 Successor Agency Budget
No. 2025-32, FY26 Yucaipa Housing Authority Budget
The draft budget is available electronically at FY26 Budget.
ATTACHMENT 1
RESOLUTION NO. 2025-21
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF YUCAIPA, CALIFORNIA, ADOPTING THE FISCAL YEAR 2025-2026 OPERATING
BUDGET AND CAPITAL IMPROVEMENT PROGRAM
WHEREAS, the City Manager has submitted for the consideration of the City Council a proposed operating budget and Capital Improvement Program for fiscal year 2025-2026; and WHEREAS, the proposed operating budget and Capital Improvement Program for fiscal year 2025-2026 was reviewed and considered at the May 12, 2025 City Council meeting; and WHEREAS, the proposed Fiscal Year 2025-2026 Operating Budget and Capital Improvement Program is available on the City's website and on file in the office of the City Clerk.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF YUCAIPA HEREBY RESOLVES AS FOLLOWS:
Section 1.
The Fiscal Year 2025-2026 Operating Budget and Capital Improvement Program is hereby adopted for the City of Yucaipa General Fund, Special Revenue Funds, Capital Projects Funds, Internal Service Funds and the multi -year budget related to the Capital Improvement Program as outlined in Exhibit A.
PASSED, APPROVED, and ADOPTED this 9th day of June, 2025.
Jon Thorp, Mayor
ATTEST:
Ana V. Sauseda, MMC
Director of General Services/City Clerk
Exhibit A
City of Yucaipa Budget Summary
All Governmental and Proprietary Funds
Estimated
Carryover
Estimated Expenditure Proposed Proposed Proposed Proposed Estimated Net Estimated Equityl Authorization Revenues Expenditures Transfers -In Transfers -Out Equity' Change in 6/30/25 6/30/25 2025-2026 2025-2026 2025-2026 2025-2026 6/30/26 Fund Balance Governmental Funds
General Fund $ 41,012,699 $ - $ 43,912,559 $ 22,195,395 $ 264,226 $ 21,981,390 $ 41,012,699 $ (0) Special Revenue Funds
Air Quality Improvement 121,460 67,000 - - 134,000 54,460 (67,000) American Rescue Plan Act - 879,437 - 879,437
CA Dept. of Transportation (CaLTRANS) 588,212 - 1,467,249 - 982,167 1,073,294 485,082 Development Impact Fees (DIF) 1,141,063 1,141,063
Fire Services Fund 6,561,919 150,000 125,203 150,000 4,273,478 2,163,238 (4,398,681) Gas Tax (542,386) 1,553,940 2,103,506 689,286 139,720 (542,386) Housing Authority (158,963) (158,963)
Landscaping & Lighting Maint. Districts 3,000,954 - 1,056,782 1,116,522 2,941,213 (59,741) Measure I (Arterial) - 10,970,757 10,970,757
Measure I (Local) 1,827,919 - 1,237,534 2,201,374 864,079 (963,840) Miscellaneous Special Revenue (202,568) - 3,640,625 796,053 17,000 2,948,039 (289,035) (86,467) Paramedic Zone 1,844,918 1,844,918 (1,844,918)
Public Educational & Gov't Access (PEG) 1,121,441 77,000 25,000 1,173,441 52,000 Public Safety Fund - 6,738,000 30,437,687 23,699,687
Road Maintenance & Rehab. Account (SB1) (214,613) - 1,435,283 1,359,038 (138,368) 76,245 STARS 3,050,097 3,050,097 -
State Law Enforcement Grant 791,275 - 100,000 100,000 791,275 Total Special Revenue Funds $ 14,739,568 $ 150,000 $ 33,414,767 $ 37,754,068 $ 24,555,973 $ 26,873,991 $ 7,932,248 (6,807,320) Capital Projects Funds2
Community Dev. Block Grant (CDBG) Capital 490,172 197,719 170,000 367,719 - 490,172 Development Impact Fee Capital Funds (21,113,802) 20,110,660 90,000 1,144,715 14,309,978 624,687 (28,593,886) (7,480,084) General Capital Projects (1,674) 612,700 385,000 564,414 790,439 - (3,349) (1,675) Low Water Crossings (1,645,192) 829,189 2,018 1,992,380 (484,019) 1,161,173 Miscellaneous Capital Projects Fund 8,104,031 3,982,185 315,000 84,751 239,009 227,700 4,363,404 (3,740,627) Park Capital Replacement Fund 578,483 109,842 2,983 465,658 (112,825) Sidewalks 45,181 1,564,696 164,000 1,567,481 (116,034) (161,215) Street Maintenance (Pavement Mgmt Prgm) 4,790,947 1,984,310 150,000 3,740,765 3,647,387 15,246 2,848,013 (1,942,934) Total Capital Projects Funds $ (8,751,854) $ 29,391,301 $ 940,000 $ 5,873,646 $ 22,914,393 $ 867,633 $ (21,030,041) (12,278,187) Proprietary Funds
Internal Service Funds
Information Technology Fund 771,346 - 1,788,201 1,804,770 754,777 (16,569) Self -Insurance Fund 486,918 - - 1,988,423 1,988,423 - 486,918 Total Internal Service Funds $ 1,258,264 $ - $ 1,788,201 $ 3,793,193 $ 1,988,423 $ - $ 1,241,695 (16,569) NOTES:
1) Equities as presented are tentative estimates that are subject to change. 2) Capital Projects Funds contain multi -year Capital Improvement Program (CIP) budget that carries -forward (does not lapse at the end of the fiscal year) and may not be spent until future years.
ATTACHMENT 2
RESOLUTION NO. 2025-22
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF YUCAIPA,
CALIFORNIA, ADOPTING A BUDGET & FISCAL POLICY AND
RESCINDING THE PRIOR BUDGET POLICY
WHEREAS, financial policies are central to a strategic, long-term approach to financial management; and
WHEREAS, a Budget & Fiscal Policy institutionalizes good financial management practices, clarifies strategic intent for financial management, defines boundaries within which staff can innovate, promotes fiscal long-term and strategic thinking, and helps manage risks to financial condition; and
WHEREAS, Exhibit B identifies existing interfund loans as required by the Budget & Fiscal Policy.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF YUCAIPA HEREBY RESOLVES AS FOLLOWS:
Section 1. The City of Yucaipa Budget & Fiscal Policy, a copy of which is attached as Exhibit A and made part hereof, is hereby adopted.
Section 2. The City of Yucaipa Budget Policy previously adopted on June 10111, 2024 by Resolution No. 2024-25, is hereby rescinded.
PASSED, APPROVED, and ADOPTED this 9th day of June, 2025.
Jon Thorp, Mayor
ATTEST:
Ana V. Sauseda, MMC
Director of General Services/City Clerk
Exhibit A
Exhibit A
Resolution No. 2025-22
City of Yucaipa Budget & Fiscal Policy
1. Operating Budget
a. The City's fiscal year is July 1 through June 30, and the annual operating budget for the fiscal year is adopted by resolution of the City Council. b. A Structurally Balanced Budget. In primary operating Funds (Public Safety Fund and General Fund), the City Council will adopt a structurally balanced budget by June 30 of each year. A structurally balanced budget means:
i. Operating revenues must fully cover operating expenditures, including debt service and revenue sharing pass-throughs.
ii. Ending fund balances/working capital must meet minimum policy levels or other target levels that may be established by the City Council.
Under this Policy, it is possible that total expenditures exceed revenues and compliance is achieved. For example, capital improvement plan funding from the General Fund would not create a structural deficit. However, in this situation, the budget document should clearly describe the circumstances and whether compliance has been achieved.
In instances of non-compliance with the requirement for a structurally balanced budget, disclosure and a plan of action should be made in the budget document. c. Legal Level of Budget Control. The operating budget is legally controlled at the fund level. However, the budget is further categorized and maintained by staff at the subordinate levels of department, division, and appropriation unit (see Financial Reporting and Budget Administration for further information). i. Appropriation Units include: 1) salaries and benefits (in aggregate), 2) operating expenditures (in aggregate), 3) capital expenditures (in aggregate), 4) cost allocation, 5) contingency, and 6) transfers.
d. An annual operating budget will be developed by conservatively projecting revenues and expenditures for the fiscal year.
e. During the annual budget development process, the budget will be thoroughly examined to ensure the removal or reduction of any services, costs, or programs that do not further the City's mission.
f. Annual operating budgets will provide for adequate design, construction, maintenance and replacement of the City's capital.
g. The City will avoid budgetary and accounting procedures which balance the current budget at the expense of future budgets.
h. Interfund Loans and Loans to Component Units. Loans between funds and loans to other component units of the City should be considered in light of a multi -year business plan that demonstrates a reasonable ability to repay the loan. All interfund loans and loans to component units, either existing or proposed, shall be identified for the City Council at the time of budget adoption. Generally, interfund loans and loans to component units shall be established with a repayment deadline that
Exhibit A
Resolution No. 2025-22
reflects the earliest feasible opportunity for repayment of the loan. Interest rates charged on the loan shall be based on the average LAIF/PMIA Average Monthly Effective Yield for the 12-month period immediately preceding the payment date, unless otherwise authorized by the City Council.
2. General Fund Reserves
a. A Fund Balance Policy for the General Fund is to be maintained as a document separate from this Budget & Fiscal Policy, and no language in this Budget & Fiscal Policy is to supersede the authority and provisions of said Fund Balance Policy for the General Fund.
3. Reserves in Funds Other than the General Fund and the Public Safety Fund a. In funds other than the General Fund and the Public Safety Fund, operations should be self-supporting and should maintain reserve levels that are adequate to protect against fluctuations in revenue and expenditure levels. Funds that deviate from this requirement shall be identified for the City Council annually at the time of budget adoption. Exempt from this requirement are those funds that account solely for grant funds.
b. The Public Safety Fund was established in FY25 with a known funding shortfall. Accordingly, this Fund is exempt from the self-supporting requirement.
4. Capital
a. Capital improvement program (CIP) budgets for the fiscal year are adopted by resolution of the City Council at the project level.
b. Multi -year Appropriations. Appropriations for on -going CIP projects - including inter - fund transfers directly related to funding CIP expenditures - that were authorized in previous years yet not fully expended will be carried -forward into the new year and be deemed valid and available appropriation. Estimates of such multi -year appropriations should be included in the adopted budget for the new year when possible and may be processed as a technical budget adjustment under delegated budget adjustment authority as outlined below in Budget Administration. Changes to the inception -to -date CIP project appropriations are formally adopted annually in the CIP budget, as indicated for the proposed budget year. Any future year amounts listed are estimates for informational and planning purposes only. c. Prior to being submitted to the City Council for approval, the City will identify the estimated capital costs, ongoing operations and maintenance costs, potential funding sources and project schedule for each capital project proposal. d. Design of capital improvements shall consider long-term cost efficiency and be based on standards that minimize construction costs while assuring acceptable useful life and reduce maintenance requirements.
5. Financial Reporting and Budget Administration
a. Annual Reporting. The City will prepare an annual budget and annual financial statements as follows:
i. The City will contract for an annual audit by a qualified independent certified public accountant. The City will strive for an unmodified auditors' opinion.
Exhibit A
Resolution No. 2025-22
ii. The City will use generally accepted accounting principles in preparing its annual financial statements and will strive to meet the requirements of the GFOA's Award for Excellence in Financial Reporting.
iii. The City will issue audited financial statements within 180 days after year- end.
b. Interim Reporting. The City will prepare and issue timely interim reports on the City's fiscal status to the City Council and staff. This includes on-line access for staff to the City's financial management system, and more formally to the Finance Committee and the City Council as required but to include at a minimum a mid -year budget review.
c. Budget Administration
i. Budget Amendments for Expenditures. Budget Amendments are post - adoption adjustments to the expenditure budget, including interfund transfers -out, that increase or decrease overall budgeted expenditures within a reporting fund (the net change in expenditures does not equal $0).
1. The City Council may amend the expenditure budget at any time after its adoption by majority vote of the Council.
2. City Council approval is required for all expenditure budget amendments, except for the following specific instances in which authority is delegated to the parties indicated below:
a. City Manager
i. The City Manager may decrease operating program
appropriation levels at his/her discretion to maintain
the required General Fund reserve level and any
reserve levels for non -General Fund funds as defined
in Section 2 or 3 above.
ii. The City Manager may increase budgeted
expenditures for which an outside party will be
promptly and appropriately billable (excluding grant -
related expenditures).
b. Director of Finance
i. The Director of Finance may make technical budget
amendments to implement the budgetary intent of
City Council -approved actions, including approving a
multi -year budget and related interfund transfers as
defined above.
ii. The Director of Finance may make amendments to
individual Landscape and Lighting Maintenance
District (LLMD) zone budgets, as long as unspent
funds from prior years are available.
ii. Budget Transfers for Expenditures. Budget Transfers are post -adoption adjustments to the expenditure budget, including interfund transfers -out, that do not increase or decrease overall budgeted expenditures within a reporting fund (the net change in expenditures equals $0).
Exhibit A
Resolution No. 2025-22
1. The City Council may approve an expenditure budget transfer at any time after budget adoption by majority vote of the Council.
2. City Council approval is required for all expenditure budget transfers, except for the following specific instances in which authority is delegated to the parties indicated below:
a. City Manager
i. The City Manager may approve any budget transfer
within the same reporting fund, except for transfer -
out objects, budget transfers between CIP projects
and cost allocation expenditures.
ii. The City Manager may approve any budget transfer
within the same CIP project.
b. Director of Finance
i. The Director of Finance may make technical budget
transfers to implement the budgetary intent of City
Council -approved actions.
ii. The Director of Finance may approve any budget
transfer within the same reporting fund, except for
transfer -out objects, budget transfers between CIP
projects, and other capital expenditures.
c. Department Directors
i. Department Directors may approve budget transfers
from and to appropriation units of the same type
within their departments of oversight, within a single
reporting fund, except for transfer -out objects,
budget transfers between CIP projects, other capital
expenditures, and cost allocation expenditures.
iii. Budget Amendments and Transfers for Revenues
1. The City Council may make a revenue budget adjustment of any kind at any time after adoption by majority vote of the Council.
2. Authority to make a revenue budget adjustment of any kind at any time is also delegated to the Director of Finance.
iv. A report containing information on all budget adjustments processed under the authority of City staff as delegated in this Policy is to be made to the City Council quarterly.
6. Long -Term Financial Planning (to be implemented with the Strategic Plan) a. City staff shall continually engage in long-term financial planning and maintain a Long -Term Financial Plan document that is presented to the City Council at least annually. The Long -Term Financial Plan should contain, at a minimum, the following elements: 1) a forecast of long-term revenue (10 years), 2) a forecast of long-term expenses (10 years), 3) an evaluation of unfunded liabilities, 4) a determination of long-term debt capacity, 5) an analysis of the external economic environment, 5) an analysis of the fiscal environment, 6) and a determination of long-term financial impact of priorities and goals.
Exhibit B
Advance From (Reporting Fund)
General Fund
General Fund
General Fund
General Fund
Resolution 2025-22
Exhibit B
Interfund Loans
Advance To
(Reporting Fund)
DIF- Public Facilities
DIF - Park
DIF - Fire
Low Water Crossings
6/30/24 Balance Repayment Terms
$ 11,064,695 100% of Receipts
$ 4,427,545 50% of Receipts
$ 1,838,246 50% of Receipts
$ 1,634,532
ATTACHMENT 3
RESOLUTION NO. 2025-23
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF YUCAIPA,
CALIFORNIA, ADOPTING A FUND BALANCE POLICY FOR
FINANCIAL STATEMENT REPORING
WHEREAS, the Government Accounting Standards Board (GASB) is the authoritative body that sets accounting principles for governmental agencies, including the City of Yucaipa (City); and
WHEREAS, GASB pronouncements comprise the majority of generally accepted accounting principles for governmental agencies; and
WHEREAS, GASB Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions (GASB 54) establishes a hierarchy clarifying the constraints that govern how a government entity can use amounts reported as fund balance; and WHEREAS, the City Council has determined that compliance with GASB 54 will clearly define fund balance classification; identify the City Council as the highest decision -making level of authority; identify authority and action that lead to committed and assigned fund balances; establish spending priority; and establish a minimum fund balance policy.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF YUCAIPA HEREBY RESOLVES AS FOLLOWS:
Section 1. The City of Yucaipa Fund Balance Policy for financial statement reporting, a copy of which is attached as Exhibit A, is hereby adopted.
Section 2. The City of Yucaipa Fund Balance previously adopted on June 10, 2024 by Resolution No. 2024-26, is hereby rescinded.
PASSED, APPROVED, and ADOPTED this 9th day of June, 2025.
Jon Thorp, Mayor
ATTEST:
Ana V. Sauseda, MMC
Director of General Services/City Clerk
Exhibit A
Resolution No. 2025-23
Exhibit A
Purpose
The purpose of the Fund Balance Policy is to establish the process for the City of Yucaipa to report fund balance designations in accordance with Generally Accepted Accounting Principles (GAAP).
Policy
Fund balance is the municipal accounting term used for equity in governmental funds. There are five components of fund balance, each of which represents a level of constraint to which the resources can be spent.
Nonspendable Fund Balance
This component of Fund Balance represents amounts that are not in a spendable form (such as prepaid items or long-term receivables) or are required to be maintained intact (such as the principal portion of an endowment fund).
In the General Fund, Nonspendable Fund Balance includes amounts for Prepaid Items and Advances to Other Funds.
Restricted Fund Balance
Restricted Fund Balance represents amounts restricted for specific purposes by their providers (such as grantors), through constitutional provisions, or by enabling legislation. Generally, the restriction on use is made by a party external to the City.
The City reports Restricted Fund Balance primarily in various special revenue funds.
Committed Fund Balance
Equity with use constraints imposed by the City Council is designated as Committed Fund Balance. The formal action required to commit resources in the City is a Resolution. Once committed, these amounts must be used for the stated purpose and can only be decommitted through the same formal action, by Resolution.
The City reports the following Commitments:
General Fund
Economic Stabilization Contingency
The City Council has committed $1,000,000 for economic stabilization through Resolution 2023-
26. The commitment is set aside for a future revenue shortfall that meets or exceeds a state reduction in revenue streams or economic conditions that lead to a decline in General Fund revenue of at least 30% compared to budgeted revenues. In such an event, the City may utilize these committed funds to maintain levels of service to residents.
Resolution No. 2025-23
Exhibit A
Disaster Relief - Emergency Preparedness Contingency
With Resolution 2023-26, the City Council has committed $5,000,000 to provide funding in the event of a declaration of a federal state of emergency or a Local Emergency as defined in Yucaipa Municipal Code Section 8.36.030.
Public Safety Special Revenue Fund
Reallocation of Property Tax Revenue
In fiscal year 1999 — 2000, the City assumed responsibility for fire protection services. At that time, property tax was reallocated from the County of San Bernardino to provide funding for fire protection services. The value of the reallocated property tax revenue was approximately 35% of the total property tax received by the City. Therefore, the City Council used the initial percentage as the basis to commit 35% of annual property tax revenue to fund fire protection and paramedic services. This commitment was most recently documented by Resolution 2023-27. Fire protection services are accounted for in the Public Safety Special Revenue Fund and residual committed balances are accounted for in the Fire Special Revenue Fund.
Assigned Fund Balance
Assigned Fund Balance represents the City's intent to utilize resources for a specific purpose; intent can be expressed by the City Manager or designee. Formal action is not required to assign fund balance. To the extent that accumulated equity will be used to fund a future budget shortfall, fund balance is designated as assigned.
Assigned Fund Balance is reported in the General Fund and certain capital projects funds.
Unassigned Fund Balance
The residual fund balance that is spendable, but not restricted, committed, or assigned is considered Unassigned Fund Balance. The residual fund balance in the General Fund is reported as Unassigned Fund Balance in addition to any negative fund balances in other governmental funds.
ATTACHMENT 4
RESOLUTION NO. 2025-24
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF YUCAIPA,
CALIFORNIA, ADOPTING THE ANNUAL INVESTMENT POLICY
UPDATE
WHEREAS, it is recommended to update the City's Investment Policy in order to continue to effectively invest funds in accordance with the principles of sound treasury management and applicable laws; and
WHEREAS, the City desires to adopt the updated Investment Policy, as set forth in Exhibit A (the "Policy"), to replace and supersede the previous Policy adopted with Resolution 2024-29.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF YUCAIPA HEREBY RESOLVES AS FOLLOWS:
Section 1. Resolution No. 2024-29 is hereby rescinded.
Section 2. The City of Yucaipa hereby adopts the updated Investment Policy, a copy of which is attached as Exhibit A and made part hereof.
Section 3.
City staff is hereby authorized and directed to proceed with any and all actions deemed necessary or advisable, following the adopted policy guidelines pursuant to this Resolution, in connection with the future investments of funds.
PASSED, APPROVED, and ADOPTED this 9th day of June, 2025.
Jon Thorp, Mayor
ATTEST:
Ana V. Sauseda, MMC
Director of General Services/City Clerk
Exhibit A
Exhibit A
INVESTMENT POLICY
OF THE CITY OF YUCAIPA
(revised June 2025)
I. Policy Statement
The purpose of this Statement of Investment Policy is to provide governing guidelines for prudent cash management and investment of public funds until such time as the funds are needed to pay the obligations of the City.
II. Scope
This Investment Policy applies to all financial assets of the City except the investment of bond proceeds, which are governed by the appropriate bond documents, and any pension or other post - employment benefit funds held in a trust, which are governed by Sections 53609 and 53620 et seq. of the California Government Code, respectively. The funds to which this policy applies are accounted for in the City's Annual Comprehensive Financial Report and include:
1) Governmental Funds (General Fund, Special Revenue Funds, Capital Projects Funds) 2) Proprietary Funds (Internal Service Funds)
3) Fiduciary Funds
III. Prudence
The Treasurer shall govern investment activities pursuant to the "prudent investor standard" as defined in California Government Code §53600.3, not for speculation, but for investment, considering the probable safety of the City's capital as well as the probable income to be derived, and as applied to the investment portfolio as a whole. The investment principle stated here is that:
"When investing, reinvesting, purchasing, acquiring, exchanging, selling, or managing public funds, a trustee shall act with care, skill, prudence, and diligence under the circumstances then prevailing, including, but not limited to, the general economic conditions and the anticipated needs of the City, that a prudent person acting in a like capacity and familiarity with those matters would use in the conduct of funds of a like character and with like aims, to safeguard the principal and maintain the liquidity needs of the City." IV. Investment Objectives
The ultimate objective of the Treasurer's investment program is to achieve a reasonable rate of return on the portfolio consistent with short-term interest rates, after having given primary consideration to safety and preservation of capital and liquidity sufficient to meet daily cash flow needs. As specified in California Government Code § 53600.5, the priority of objectives in making investments is:
1) Safety and preservation of capital. The investments shall be undertaken in a manner that seeks to safeguard and ensure preservation of the principal of funds in the portfolio.
2) Liquidity. The investment portfolio will remain sufficiently liquid to enable the City to meet its cash flow requirements.
3) Return on Investment. The investment portfolio shall be designed with the objective of attaining a market rate of return on its investments consistent with the constraints imposed by its safety objective and cash flow requirements.
V. Delegation of Authority
The City Council's management and oversight responsibility for the investment program is delegated to the Treasurer who shall monitor and review all investments for consistency with this Investment Policy. No person may engage in an investment transaction except as provided under the limits of this Investment Policy.
The Treasurer's authority for making investments has been granted by the City Council Resolution #95-07 dated January 9, 1995, as required by Section 53607 of the California Government Code and the City Council annually shall consider and make a determination as to renewal of such delegation to the Treasurer of investment authority. Further statutory authority for the investment functions and responsibilities of the City Council that have been delegated to the Treasurer may be found in Sections 53601 et seq. and 53630 et seq. of the Government Code.
The City may contract for the use of investment manager services subject to all other provisions of this Investment Policy, provided that the Treasurer (so long as the City Council's delegation of investment authority to the Treasurer is in full force and effect) exercises prudence in the selection of the investment manager, imposes suitable safeguards to prevent abuse in the exercise of discretion by the investment manager, and remains responsible for any investment decisions made by the investment manager. The Treasurer shall maintain investment instructions for internal and external management of investments consistent with Government Code requirements.
VI. Legal Restrictions Pertaining to Investments
The law establishes certain restrictions on the types of securities and deposit classifications that are to be used in making investments of public funds. In certain instances, the law defines the maximum maturity, credit rating, and other criteria intended to minimize risk. The statutes containing the types of securities and deposits permissible for investment purposes may be found primarily in Sections 16429.1, 53601 and 53635 of the Government Code.
While the law defines the parameters for making investments, it does not define the risk. The Treasurer reserves the right to further restrict the investments permissible by law and to use its own discretion, in light of prevailing market conditions, the economy, and other factors, to limit the degree of risk at any moment in time. Except for specific policy restrictions, which follow, those investments presently authorized by the City Council are described in Section IX and summarized in Schedule I.
VII. Ethics and Conflicts of Interest
Officers and employees involved in the investment process shall refrain from personal business activity that could conflict with proper execution of the investment program, or which could impair their ability to make impartial investment decisions. Employees and investment officials
shall disclose to the City Council any material financial interests in financial institutions that conduct business within their jurisdiction, and they shall further disclose any large personal financial/investment positions that could be related to the performance of the City.
VIII. Authorized Financial Dealers and Institutions
In accordance with Government Code Section 53601.5, purchases of investments, other than investments purchased directly from the issuer, shall be made from an institution licensed by the state as a broker -dealer (as defined in Section 25004 of the Corporations Code), a member of a federally regulated securities exchange, a national or state -chartered bank, a savings association or federal association (as defined by Section 5102 of the Financial Code), or a brokerage firm designated as a primary government dealer by the Federal Reserve bank.
If the City has engaged the services of a registered investment advisory firm, the firm is authorized to conduct investment transactions on the City's behalf with their own list of approved broker/dealers and financial institutions that comply with the requirements described in the foregoing paragraph. The investment advisor's approved list must be made available to the City.
For any investment transactions conducted by the Treasurer, the Treasurer will maintain a list of financial institutions authorized to provide investment services. In addition, a list will also be maintained for approved or security broker/dealers selected by credit worthiness that are authorized to provide investment services in the State of California.
Custody of investment securities shall be made in compliance with Section X of this Investment Policy. No public deposit shall be made except in a qualified public depository as established by state laws and in the manner prescribed therein, including but not limited to collateralization of the deposits as specified in Government Code Sections 53649 and 53656.
IX. Authorized and Suitable Investments
The City is empowered by Government Code Sections 53601 et seq. and 16429.1 to invest in the following instruments, and the City Council hereby authorizes the Treasurer to invest in the following securities. Unless stated differently, the maximum maturity is five years from date of purchase. Bond reserves and other cash for which there is a restriction on the expenditure of the principal may be invested in securities maturing in a period greater than five years. On such occasions, requests must be approved by City Council prior to purchase.
All investments shall be purchased with the intent of holding them until their final maturity.
The City's investment strategy will not prohibit the City from selling a security prior to its maturity and recording a gain or loss in order to improve the quality, liquidity, or return of the portfolio in response to market conditions or the City's needs.
All investment transactions shall be made after first having given consideration to risk and the credit worthiness of the issuer of the security, liquidity, and yields. All things being equal, investments shall be made with the issuer offering highest, competitive yield.
All investments shall be made on a competitive basis.
Page3of8
A copy of each investment transaction shall be given daily to the City's Finance Division and the monthly reports required by Section 53607 (so long as the City Council's delegation of investment authority to the Treasurer is in full force and effect) and quarterly reports as recommended by Section 53646 of the Government Code shall be filed with the City Council, as further specified in Section XII of this Investment Policy.
All investment transactions shall be immediately documented recorded and entered into the Treasurer's financial and accounting systems for purposes of accountability and control.
All concentration limits and minimum credit rating requirements shall apply at the time of purchase. In the event a security held by the City is subject to a rating change that brings it below the minimum credit ratings specified in this Policy, the City shall require investment advisors engaged in the investment of City funds to notify City staff of the downgrade and provide a plan of action to address the downgrade as to whether to sell or retain such securities in the portfolio based on its current maturity, the economic outlook for the issuer, and other relevant factors. If a decision is made to hold a downgraded security in the portfolio, its presence in the portfolio will be monitored and reported.
Where this Policy addresses specific portfolio percentage limitations by category, compliance will be measured as of the date of purchase as stated in the California Government Code §53601:
"Where this section specifies a percentage limitation for a particular category of investment, that percentage is applicable only at the date of purchase." Any investment held at the time prior to a revision of the Policy which does not meet the new policy guidelines may be held until maturity, and the Policy shall not apply to the prior investment currently held. At the time of the investment's maturity or liquidation, such funds shall be reinvested only as provided in the current adopted policy.
No more than 5% of the City's investment portfolio may be invested in the securities of any one issuer regardless of security type excluding U.S. Treasuries, federal agencies or U.S. Government - sponsored enterprises, and pooled investments such as LAIF, LGIPs, and money market funds.
A) United States Treasury notes, bonds, bills, or certificates of indebtedness, or those for which the faith and credit of the United States are pledged for the payment of principal and interest.
Maximum percentage of portfolio is 100%.
B) Federal agency or United States government -sponsored enterprise obligations, participations, or other instruments, including those issued by or fully guaranteed as to principal and interest by federal agencies or United States government -sponsored enterprises. Maximum percentage of portfolio is 100%.
C) Registered Treasury Notes or Bonds of the State of California, or other 49 states, including bonds payable solely out of the revenues from a revenue -producing property owned, controlled, or operated by the State or by a department, board, agency, or authority of the State, provided that these securities are rated in a rating category of "AA" or its equivalent or better by a Nationally Recognized Statistical Rating Organization ("NRSRO"). Maximum percentage of portfolio is 30%.
D) Bonds, notes, warrants, or other evidences of indebtedness of any local agency within the State of California, including bonds payable solely out of the revenues from a revenue - producing property owned, controlled, or operated by the local agency, or by a department, board, agency, or authority of the local agency, provided that these securities are rated in a rating category of "AA" or its equivalent or better by a by a NRSRO. The maximum maturity is five years or less from date of purchase. Maximum percentage of portfolio is 30%.
E) Bankers' acceptances shall not exceed 180 days' maturity or 40 percent of the agency's moneys that may be invested pursuant to this section. However, no more than 30 percent of the agency's moneys may be invested in the bankers' acceptances of any one commercial bank pursuant to this section.
F) Commercial Paper of prime quality rated in the highest letter and number rating category by a nationally recognized statistical rating organization (NRSRO). The corporation that issues the commercial paper shall meet all of the following conditions in either paragraph (1) or paragraph (2)
(1) The entity meets the following criteria: (a) is organized and operating within the United States, as a general corporation, (b) has total assets in excess of five hundred million dollars ($500,000,000), and (c) has debt, other than commercial paper that is rated in a rating category of "A" or its equivalent or better by a NRSRO. (2) The entity meets the following criteria: (a) is organized within the United States as a special purpose corporation, trust or limited liability company, (b) has program -wide credit enhancements including, but not limited to over collateralization, letters of credit, or surety bond, and (c) has commercial paper that is rated "A-1" or higher, or the equivalent by a NRSRO.
Eligible commercial paper shall have a maximum maturity of 270 days or less.
No more than 25% of City's portfolio may be invested in eligible commercial paper.
G) Negotiable Certificates of Deposit (NCDs) issued by a nationally or state -chartered bank or a state or federal savings and loan association or by a federally -licensed or state -licensed branch of a foreign bank; provided that the NCD investment is fully insured by the FDIC (currently $250,000 limit) .
No more than 30% of the portfolio may be invested in NCDs.
H) Medium -term notes, defined as all corporate and depository institution debt securities with a maximum remaining maturity of five years to be measured from the settlement date to final maturity, issued by corporations organized and operating within the United States or by depository institutions licensed by the United States or any state and operating within the United States.
The City may invest in medium term corporate notes rated in a rating category of "A" or its equivalent or better by an NRSRO.
A maximum of 30% of the City's portfolio may be invested in this category.
I) Repurchase Agreements solely as short-term investments not to exceed 7 days.
The City may enter into Repurchase Agreements only with primary dealers of the Federal Reserve Bank of New York. The City may invest in repurchase agreements with primary dealers with which the City has entered into a master contract that specifies terms and conditions of repurchase agreements.
The following collateral restrictions will be observed: Only U.S. Treasury securities or Federal Agency or U.S. Government -sponsored enterprise securities, as described in categories A and B, will be acceptable collateral. All securities underlying Repurchase Agreements must be delivered to the City's custodian bank by book entry, physical delivery, or by a third party custodial agreement. The market value of the underlying securities must be valued at 102% or greater of the funds borrowed against those securities. The transfer of underlying securities to the counterparty bank's customer book -entry account may be used for book -entry delivery.
The City or its trustee shall have a perfected first security interest under the Uniform Commercial Code in all securities subject to Repurchase Agreement.
No more than 30% of the portfolio may be invested in repurchase agreements.
Reverse repurchase agreements will not be allowed.
J) Local Agency Investment Fund (LAIF). The City may invest in LAIF established by the State Treasurer for the benefit of local agencies up to the maximum amount permitted.
K) Money Market Funds. Shares of beneficial interest issued by diversified management companies that are money market funds registered with the Securities and Exchange Commission under the Investment Company Act of 1940 (15 U.S.C. Sec. 80a-1, et seq.). To be eligible for investment pursuant to this subdivision these companies shall either: (1) have attained the highest ranking or the highest letter and numerical rating provided by not less than two NRSROs or (2) have an investment advisor registered or exempt from registration with the Securities and Exchange Commission with not less than five years' experience managing money market mutual funds and with assets under management in excess of $500,000,000.
No more than 20% of the portfolio may be invested in money market funds. The City shall not purchase money market funds with shares whose net asset value floats.
L) The City may invest in non-negotiable time deposits collateralized in accordance with the California Government Code (including but not limited to Government Code Sections 53649 and 53656), in those banks and savings and loans associations which are qualified public depositories under California Government Code Section 53630 et seq. and meet the requirement in category H for investment in negotiable certificates of deposit. The issuer financial institution should have been in existence for at least five years. The Treasurer may waive the first $250,000 of collateral security for such deposits if the deposit is insured pursuant to federal law.
M) Local Government Investment Pools ("LGIP"). Shares of beneficial interest issued by a joint powers authority organized pursuant to Section 6509.7 that invests in the securities and
obligations authorized in Government Code. The City will limit investments to LGIPs that seek to maintain a stable net asset value. Whenever the City has any funds invested in a LGIP, the Treasurer shall maintain on file a copy of the LGIP's current information statement and periodically review the LGIP's investments. A maximum of 50% of the City's portfolio may be invested in this category. To be eligible for investment pursuant to this subdivision, the joint powers authority issuing the shares shall have retained an investment adviser that meets all of the following criteria: (1) the adviser is registered or exempt from registration with the Securities and Exchange Commission; (2) the adviser has not less than five years of experience investing in the securities and obligations authorized in Government Code Section 53601 subsections (a) to (q), inclusive; and (3) the adviser has assets under management in excess of five hundred million dollars ($500,000,000).
X. Safekeeping and Custody
All deliverable security transactions, including collateral for repurchase agreements, entered into by the City shall be conducted on a delivery -versus -payment (DVP) basis. Pursuant to Government Code Section 53608, the City Council delegates its authority to deposit investment securities for safekeeping to the Treasurer. Securities will be held by a third party custodian designated by the Treasurer and evidenced by safekeeping receipts. As specified in Government Code Section 53608, an authorized third party custodian may be a federal or state savings and loan association, a federal or state savings bank, a trust company or a state or national bank located within this state, the Federal Reserve Bank of San Francisco or any branch thereof within this state, any Federal Reserve bank, or any state or national bank located in any city designated as a reserve city by the Board of Governors of the Federal Reserve System.
XI. Internal Control
The Treasurer shall establish internal controls over the treasury process. Compliance with this policy will be reviewed by an external auditor annually.
XII. Reporting
The Treasurer shall submit to the City Council a quarterly investment report within 45 days after the end of the applicable quarter. The report shall include a complete description of the portfolio, the type of investments, the issuers, maturity dates, par values and the current market values of each investment, including funds managed for the City by third party contracted managers. The report must also include a certification that (1) all investment actions executed since the last report have been made in compliance with the Investment Policy and (2) the City will meet its expenditure obligations for the next six months, or an explanation if either of the certifications cannot be made. The Treasurer shall maintain a complete and timely record of all investment transactions.
XIII. Special Debt Financing
From time to time, the City Council may authorize the issuance of debt in accordance with State and Federal laws. Debt proceeds that are invested are done so under the restrictions of the bond indenture and not this Investment Policy.
TREASURER CITY OF YUCAIPA
STATEMENT OF INVESTMENT POLICY
Schedule I
The following List is a summary of permitted investments as described in the City's Investment Policy statement. If any discrepancies exist, the Policy statement shall prevail.
No more than 5% of the City's investment portfolio may be invested in the securities of any one issuer regardless of security type excluding U.S. Treasuries, federal agencies or U.S. Government -sponsored enterprises, and pooled investments such as LAIF, LGIPs, and money market funds. _�_
w
,°,:,
as
f_
�,
e•-:
Concentration
Limit
Minimum " redit
Quality
Maximum
Maturity
U.S. Treasury obligations 100%
Federal Agency or U.S.
Government -sponsored 1 00%
enterprise obligations
n/a
n/a
5 years
5 years
Bankers' Acceptances 40% total A-1 180 days
Commercial Paper 25% A-1 or equivalent 270 days
Negotiable Certificates of
Deposit
Repurchase Agreements
Time Certificates of Deposit
State Municipal
ob 1 igations( 1)
CA Local Agency Debt(1)
Medium -Term
Notes
Money Market Funds
LAIF
LGIPs
30% n/a FDIC limit 5 years
30% n/a see collateral 7 days
requirements y
100% n/a FDIC limit 5 years
30% AA 5 years
30% AA 5 years
30% A or equivalent 5 years
20% AAA n/a
Maximum
permitted by n/a n/a
State Treasurer
50% n/a n/a
(1) No more than a combined 30% of the portfolio may be invested in State municipal obligations and CA Local Agency Debt.
ATTACHMENT 5
RESOLUTION NO. 2025-27
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF YUCAIPA,
CALIFORNIA, ADOPTING THE MEASURE I FIVE-YEAR CAPITAL
IMPROVEMENT PLAN FOR FY2025/2026 THROUGH FY2029/2030
WHEREAS, San Bernardino County voters approved passage of Measure I in November 2004, authorizing the San Bernardino County Transportation Authority to impose a one-half of one percent retail transactions and use tax applicable in the incorporated and unincorporated territory of the County of San Bernardino; and WHEREAS, revenue from the tax can only be used for transportation improvement and traffic management programs authorized in the Expenditure Plans set forth in Ordinance No. 04- 01 of the Authority; and
WHEREAS, the Strategic Plan requires each local jurisdiction applying for revenue from the Local Street Program to annually adopt and update a Five -Year Capital Improvement Plan; and
WHEREAS, California Public Utilities Code 190300 and Ordinance No. 04-01 require each local jurisdiction to maintain General Fund expenditures for transportation -related construction and maintenance activities at the required Maintenance of Effort base year level in each fiscal year of the adopted Five -Year Capital Improvement Plan, which for the City of Yucaipa is $175,764.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF YUCAIPA HEREBY RESOLVES AS FOLLOWS:
Section 1. The Measure I Five -Year Capital Improvement Plan, attached to this resolution as Exhibit A, is hereby adopted
PASSED, APPROVED, and ADOPTED this 9th day of June, 2025.
Jon Thorp, Mayor
ATTEST:
Ana V. Sauseda, MMC
Director of General Services/City Clerk
Exhibit A
Resolution Nanber.
2025.27
Resolution Approval Date:
89/2025
Contact PersoMitle:
Katrina KunkeV Associate Enpiuneer
Phone:
909-797-2489 s 255
Email:
kkunkeltayucalpa.gov
Measure I Local Pass -through Program
FIVE YEAR CAPITAL IMPROVEMENT PLAN
Fiscal Years 2026/2026 thru 2029/2030
JUr1Sd1CtiOR:
Yucaipa
62025 Carryover Balance 50.00
homed n
007*
Nen.meterme
Tranapoeasen
bnv
(veselM
(bee Project
nave an ATP
Component.,
tYeeMo)
Is Me Project on the ova
Nexus Study Ms?
IPubkAE Sham %)
Estimated Total
Project Cost
FY202526 Eat. Revenue
S1,402,810
Current
Ea9mate
20252026 Street/Pavement Rehabilitation Program
20252026 Surface Treatment Program
20252026 Crack Seal Program
20252026 AC Berra Program
20252026 PalcNng Program
0.0% 0.0%
$2.355.387
$2,355,387
0.0%
0.0%
$700000
5700,000
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
$120,000
$94.221
$210,000
2025/2026 Concrete Program
2025/2026 Understreet Drain System Program
20252026 Striping Program
20252026 Neighborhood Traffic Calming Program
2026/2027 Pavement Management Program
0.0%
0.0%
$160.000
0.0%
0.0%
$35.000
0.0%
0.0%
$55,000
F1202627 Est. Revenue
FY202728 Est. Revenue FY202829 Est. Revenue
Current
Estimate
Current
Eetlmate
50 55
$120,000
$94,221
$210,000
$160,000
$35,000
555,000
50 30
s0
so
s0
50 so
90 so
9/30 Est. Revenue Total Est Rev.
$1,524,120
$1,567,860 57.418,776
Current
Estimate
Current
Estimate
So
50 SO
s0
50 S0
50 Total
50 52,355,307
SO 5700,000
S0 5120,000
50 $94,221
so
50 $210,000
$160,000
50 S0
50 50 $35,000
SO
0.0%
0.0%
$45,000
$45,000
SO
0.0%
0.0%
So
50 50
0,0%
0.0%
0.0%
0.0%
$3.239.221
S0
S3.239,221
50 S0
S0
so
So
50 50
SO
50 50
50 00
50 S0 S55,000
S0 $45,000
sO $0
50 $3,239,221
50 SO
2027/2028 Pavement Management Program
20282029 Pavement Management Program
2029/2030 Pavement Management Program
0.0%
0.0%
$2,987,111
52,987,111
50 50
50 92,997,111
0.0%
0.0%
S0
50 35
SO
50 so SO
0.0%
0.0%
0.0%
0.0%
52,735,000
SO
52.735,000
50 S0
50 10
50 50
S0
50 50
5;735,000
SO
0.0%
0.0%
$2,720,000
52,720,000
S0
SO
$0
50 52,720,000
0.0%
0.0%
50 SO
S0
50 S0
50 S0
0.0%
0.0%
50 50
50 50
S0
SO
0.0%
0.0%
50 00
0.0%
0.0%
0.0%
0.0%
So
Projects Total:
50 So
$15,455,940
Total Programming Is currently 208%
SO
S0
So
50 30
(Must not exceed 250% of Carryover Balance
Total Estimated Revenue)
SO
50 S0
So
50 50
00 as
m
50 Total Estimated Programming
So
S0
50 $15,455,940
$15,455,340
ATTACHMENT 6
RESOLUTION NO. 2025-28
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF YUCAIPA,
CALIFORNIA, ADOPTING THE MEASURE I FIVE-YEAR CAPITAL
PROJECT NEEDS ANALYSIS FOR FISCAL YEARS 2026/2027
THROUGH 2030/2031
WHEREAS, San Bernardino County voters approved passage of Measure I in November 2004, authorizing the San Bernardino County Transportation Authority to impose a one-half of one percent retail transactions and use tax applicable in the incorporated and unincorporated territory of the County of San Bernardino; and
WHEREAS, revenue from the tax can only be used for transportation improvement and traffic management programs authorized in the Expenditure Plan set forth in Ordinance No. 04-1 of the Authority; and
WHEREAS, the Strategic Plan requires each local jurisdiction applying for revenue from certain Measure I Programs to annually adopt and update a Five -Year Capital Project Needs Analysis.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF YUCAIPA HEREBY RESOLVES AS FOLLOWS:
Section 1. The Measure I Five -Year Capital Project Needs Analysis for Fiscal Years 2026/2027 through 2030/2031, attached to this resolution as Exhibit A, is hereby adopted.
PASSED, APPROVED, and ADOPTED this 9th day of June, 2025.
Jon Thorp, Mayor
ATTEST:
Ana V. Sauseda, MMC
Director of General Services/City Clerk
Exhibit A
Capital Project Needs Analysis
Nexus Project Cost $ 77,118,000
Dev. Loan? Select Yes/No-
5-Year Advance? Yes
City of Yucaipa
Valley Arterial Sub -Program
Public Share: 69.1%
Dev. Share: 30.90%
Project Information I
Phase
Funding
PRIOR'
FY 26/27
FY 27/28
FY 28/29
FY 29/30
FY 30/31
FUTURE
Widen Yucaipa Boulevard from 1-10 to
Bryant Street
Current Total Project Cost Estimate:
$20,545,000.00
Total Measure I Request:
$11,572,000.00
(Summation of Measure I)
Comments:
Limits of Project adjusted under
project description to
include/add/reintroduce the segment
between 15th St and Bryant Street to
include remaining improvements not
previously completed, including bike
lane, curb/gutter, drive approaches,
ADA accesibility, and sidewalk
improvements. Measure I Advance
Funding has been approved for the
segment of Yucaipa Blvd between I-
1oFWY and 15th St Only.
PA&ED
Total Cost:
Fund Type:
$64,000.00
MSI Arterial
DEV FEE
- Select Fund -
Other:
$ 50,000.00
$ -
$ -
$ -
S
-
$
-
$
-
$ -
$ -
$ -
S
-
$
-
$
-
$ 14,000.00
$ -
$ -
$ -
S
S
-
$
-
$
$ -
$ -
$ -
$ -
-
$
-
$
-
$ -
$ -
$ -
$ -
S
-
$
-
$
-
PS&E
Total Cost:
Fund Type:
S225,000.00
MSI Arterial
DEV FEE
Other:
$ 150,000.00
$ -
$ -
$ -
$
-
$
-
$
-
$ -
$ -
$ -
$
-
$
-
$
-
$ -
$ -
$ -
$
-
$
-
$
-
$ 75,000.00
$ -
$ -
$ -
$
-
$
-
$
-
$ -
$ -
$ -
$ -
$
-
$
-
$
-
ROW
Total Cost:
Fund Type:
$3,579,000.00
MSI Arterial
- Select Fund -
DEV FEE
Other:
$ 2,579,000.00
$ -
$ -
$ -
$
-
$
-
$
-
$ -
$ -
$ -
$
-
$
-
$
-
$ -
$ -
$ -
$
-
$
-
$
-
$ 1,000,000.00
$ -
$ -
$ -
$
-
$
-
$
-
$ -
$ -
$ -
$ -
$
-
$
-
$
-
CONST
Total Cost:
Fund Type:
MSRC
SB1
$16,677,000.00
MSI Arterial
- Select Fund -
- Select Fund -
DEV FEE
OTHER
OTHER
Other: _SB1_
$ 8,872,000.00
$ 900,000.00
$ 900,000.00
$ 900,000.00
$
-
$
-
$ -
$
-
$
-
$ -
$ -
$
-
$
-
$
-
$ 3,485,000.00
$ 400,000.00
$ 400,000.00
$ 400,000.00
$
-
$
-
$ -
$ -
$ -
$
-
$
-
$
-
$ 26,000.00
$ -
$ -
$ -
$
-
$
-
$
-
$ 394,000.00
$ -
$ -
$ -
$
-
$
-
$
-
Reference: Measure I Policies 40005 and 40006
'Prior should identify a y expenses incurred in pno years that have not yet been reimbursed by SBCTA including anticipated FY 2023/2024 expenses. 2 Capital Project Needs Analysis
Nexus Project Cost $ -
Dev. Loan? Select Yes/No-
5-Year Advance? Yes
City of Yucaipa
Valley Arterial Sub -Program
Public Share: 69.1
Dev. Share: 30.90%
Project Information
Phase
Funding
PRIOR'
FY 26/27
FY 27/28
FY 28/29
FY 29/30
FY 30/31
FUTURE
Widen Avenue E from 14th Street
to Bryant Street fro 2 to 4 lanes
Current Total Project Cost
Estimate:
$9,053,000.00
Total Measure I Request:
$6,208,000.00
(Summation of Measure I)
Comments:
PA&ED
Total Cost:
Fund Type:
$142,000.00
MSI Arterial
DEV FEE
Other
$ 61,000.00
$ -
$ -
$ -
$ -
$ -
$
$ -
$ -
$ -
$ -
$ -
$
$ -
$ -
$ _
$
$ -
—
$
$ 81,000.00
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
PS&E
Total Cost:
Fund Type:
$275,000.00
MSI Arterial
DEV FEE
Other.
$ 125,000.00
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ 150,000.00
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
ROW
Total Cost:
Fund Type:
$1,006,000.00
MSI Arterial
DEV FEE
Other.
$ 476,000.00
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ 530,000.00
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
CONST
Total Cost:
Fund Type:
SB1
$7,630,000.00
MSI Arterial
DEV FEE
- Select Fund -
PROP 18
Other. SB1
$ 5,546,000.00
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ 797,000.00
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ 219,000.00
$ -
$ -
$ -
$ -
$ -
$ -
$ 1,068,000.00
$ -
$ -
$ -
$ -
$ -
$ -
nor should identify a y expenses incurred in prior years that have not yet been reimbursed by SBCTA including anticipat d FY 2023/2024 expenses.
Reference: Measure I Policies 40005 and 40006
2 Capital Project Needs Analysis
Nexus Project Cost S -
Dev. Loan? -Select Yes/No-
5-Year Advance? Yes
City of Yucaipa
Valley Arterial Sub -Program
Public Share: 69.1
Dev. Share: 30.90
Project Information
Phase '
Funding
PRIOR'
FY 26/27
FY 27/28
FY 28/29
FY 29/30
FY 30/31
FUTURE
Widen 5th Street from Yucaipa
Boulevard to County Line Road
from 2 to 4 lanes
Current Total Project Cost
Estimate:
32,030,000.00
Total Measure I Request:
$1,402,000.00
(Summation of Measure I)
Comments:
PA&ED
Total Cost:
Fund Type:
$15,000.00
MSI Arterial
- Select Fund -
DEV FEE
- Select Fund -
Other.
_
$ -
$
-
$
-
$
-
$
-
$
-
$
$ -
$
-
$
-
S
-
$
-
$
-
$
-
$ 15,000.00
$
-
$
$
$
-
$
-
$
-
$
-
$ -
$
-
$
-
-
$
-
$
-
$
$ -
$
-
$
-
$
-
$
-
$
-
$
-
PS&E
Total Cost:
Fund Type:
S40,000.00
MSI Arterial
DEV FEE
- Select Fund -
Other.
$ 20,000.00
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
$ 20,000.00
$
-
$
-
$
-
$
-
$
-
$
-
$ -
$
-
$
-
$
-
$
-
$
-
$
$ -
$
-
$
-
$
-
_
$
-
$
-
$
-
ROW
Total Cost:
Fund Type:
$10,000.00
MSI Arterial
DEV FEE
- Select Fund -
Other:
-
-
$ -
$
-
$
-
$
-
$
-
$
-
$
$ -
$
-
$
-
$
-
$
-
$
-
$
$ 10,000.00
$
-
$
-
$
-
$
-
$
-
$
_
-
-
$ -
$
-
$
-
$
-
$
-
$
-
$
$ -
$
-
$
-
$
-
$
-
$
-
$
CONST
Total Cost:
Fund Type:
S1,965,000.00
MSI Arterial
- Select Fund -
- Select Fund -
DEV FEE
- Select Fund -
- Select Fund -
Other.
$ 1,382,000.00
$
-
$
-
$
-
$
-
$
-
$
$
-
$
-
$
-
$
-
$
-
$
$
-
$
-
$
-
$
-
$
-
$ 583,000.00
$
-
$
-
$
-
$
-
$
$ -
$
-
$
-
$
-
$
-
$
-
$
$ -
$
-
$
-
$
-
$
-
$
-
$
-
$ -
$
-
$
-
$
-
$
-
$
-
$
-
Reference: Measure I Policies 40005 and 40006
Prior should identify a y expenses incurred in prior years that have not et been reimbursed by SBCTA Including anticipated FY 20232024 expenses.
2 Capital Project Needs Analysis
Nexus Project Cost $ -
Dev. Loan? -Select Yes/No-
5-Year Advance? Select Yes/No-
City of Yucaipa
Valley Arterial Sub -Program
Public Share: 69.1
Dev. Share: 30.90%
Project Information
Phase
Funding
PRIOR*
FY 26/27
FY 27/28
FY 28/29
FY 29/30
FY 30/31
FUTURE
Widen County Line Road from 1-10
to Calimesa Boulevard from 2 to 4
lanes
Current Total Project Cost
Estimate:
$10,002,000.00
Total Measure I Request:
$6,869,000.00
(Summation of Measure I)
Comments:
PA&ED
Total Cost:
Fund Type:
$415,000.00
MSI Arterial
DEV FEE
-Select Fund-
Other
$ 355,000.00
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ 60,000.00
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
PS&E
Total Cost:
Fund Type:
$310,000.00
MSI Arterial
DEV FEE
- Select Fund -
Other:
$ 310,000.00
$ -
$ -
$ -
$ -
$
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
ROW
Total Cost:
Fund Type:
$405,000.00
MSI Arterial
MI LOCAL ST
DEV FEE
Other
$ 405,000.00
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
,$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
CONST
Total Cost:
Fund Type:
SB1
$8,872,000.00
MSI Arterial
DEV FEE
- Select Fund -
- Select Fund -
Other: SB1
$ 5,799,000.00
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ 402,000.00
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ 2,671,000.00
$ -
$ -
$ -
$ -
$ -
$ -
•Prior should identity any expenses Incurred in odor veers that have not vet been reimbursed by SBCTA including anticipated FY 2023/2024 expenses.
Reference: Measure I Policies 40005 and 40006
2 Capital Project Needs Analysis
Nexus Project Cost
Dev. Loan? select Yes/No-
5-Year Advance? Yes
City of Yucaipa
Valley Arterial Sub -Program
Public Share: 69.1%
Dev. Share: 30.90
Project Information
Phase
Funding
PRIOR'
FY 26/27
FY 27/28
FY 28/29
FY 29/30
FY 30/31
FUTURE
Widen Calimesa Blvd from Oak
Glen Road to County Line Road
from 2 to 4 lanes
Current Total Project Cost
Estimate:
$7,427,000.00
Total Measure I Request:
$1,740,000.00
(Summaton of Measure I)
Comments:
PAGED
Total Cost:
Fund Type:
$3,527,000.00
MSI Arterial
DEV FEE
Olher. SB1
$ 1,740,000.00
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
S -
$ -
$ -
$ -
$ -
$ -
$ -
$ 1,537,000.00
$ -
$ -
$ -
$ -
$ -
$ -
$ 250,000.00
$ -
5 -
$ -
$ -
$ -
$ -
PS&E
Total Cost:
Fund Type:
$1,300,000.00
MSI Arterial
DEV FEE
Other: _SB1
$ 900,000.00
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$
$ 400,000.00
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
ROW
Total Cost:
Fund Type:
$1,300,000.00
MSI Arterial
DEV FEE
Other:
$ -
$ -
S 900,000.00
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$
$
$ -
S 400,000.00
$ -
$ -
S -
$ -
$ -
$ -
5 -
$ -
CONST
Total Cost:
Fund Type:
$1,300,000.00
MSI Arterial
DEV FEE
- Select Fund -
- Select Fund -
Other:
$ -
$ -
$ -
$ 900,000.00
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
S -
$ 400,000.00
$ -
$ -
$ -
$ -
$ -
$ -
$
$ -
$ -
$ -
$ -
S -
$ -
$ -
5 -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
Prior should identify a y expenses incurred in prior years that haven t yet been reimbursed y SBCTA including ant !paled FY 2023/2024 expenses.
Reference: Measure I Policies 40005 and 40006
2027-2031 CPNA Template - 06.02.2025 - 5024 - Calimesa Blvd MWWC-ICl
ATTACHMENT 7
RESOLUTION NO. 2025-29
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF YUCAIPA,
CALIFORNIA, APPROVING A LIST OF PROJECTS FOR FISCAL YEAR 2025-2026 FUNDED BY SB 1: THE ROAD REPAIR AND
ACCOUNTABILITY ACT OF 2017
WHEREAS, Senate Bill 1 (SB 1), the Road Repair and Accountability Act of 2017 (Chapter 5, Statutes of 2017) was passed by the Legislature and Signed into law by the Governor in April 2017 to address the significant multi -modal transportation funding shortfalls statewide; and
WHEREAS, SB 1 includes accountability and transparency provisions that will ensure the residents of the City of Yucaipa are aware of the projects proposed for funding in our community and which projects have been completed each fiscal year; and WHEREAS, the City of Yucaipa must adopt by resolution a list of projects proposed to receive fiscal year funding from the Road Maintenance and Rehabilitation Account (RMRA), created by SB 1, which must include a description and the location of each proposed project, a proposed schedule for the project's completion, and the estimated useful life of the improvement; and
WHEREAS, the City of Yucaipa will receive an estimated $1,435,283 in RMRA funding in Fiscal Year 2025-2026 from SB 1; and
WHEREAS, this is the ninth year in which the City of Yucaipa is receiving SB 1 funding and will enable the City of Yucaipa to continue essential road maintenance and rehabilitation projects, safety improvements, repairing and replacing aging bridges, and increasing access and mobility options for the traveling public that would not have otherwise been possible without SB 1; and
WHEREAS, the City of Yucaipa has undergone a robust public process to ensure public input into our community's transportation priorities/the project list; and WHEREAS, the City of Yucaipa is using a Pavement Management System to develop the SB 1 project list to ensure revenues are being used on the most high -priority and cost-effective projects that also meet the communities priorities for transportation investment; and WHEREAS, the funding from SB 1 will help the City of Yucaipa maintain and rehabilitate 30 streets/roads and add active transportation infrastructure throughout the City of Yucaipa this year and hundreds of similar projects into the future; and WHEREAS, the 2018 California Statewide Local Streets and Roads Needs Assessment found that the City of Yucaipa's streets and roads are in good condition, and this revenue will help us increase the overall quality of our road system and, over the next decade will bring our streets and roads into excellent condition; and
WHEREAS, the SB 1 project list and overall investment in our local streets and roads infrastructure with a focus on basic maintenance and safety, investing in complete streets infrastructure, and using cutting -edge technology, materials, and practices, will have significant positive co -benefits statewide.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF YUCAIPA HEREBY RESOLVES AS FOLLOWS:
Section 1. The foregoing recitals are true and correct.
Section 2.
The City Council hereby adopts Resolution No. 2025-29, approving the following list of proposed projects will be funded in part or solely with Fiscal Year 2025-26 Road Maintenance and Rehabilitation Account revenues:
Pavement Management Program is the City's annual prioritized used to maintain the City's public streets. The Program includes the rehabilitation and surface treatment of public streets throughout the City and includes concrete replacement/repairs, crack sealing, street patching, pavement rehabilitation/reconstruction, surface treatment, street striping, and other general maintenance of the City of Yucaipa's street, bicycle, and pedestrian facilities.
Estimated useful life is 25 years. The anticipated construction period is from September to November 2025. SB1 Funding amount of $1,435,283.
See Exhibit A for the list of public streets.
PASSED, APPROVED, and ADOPTED this 9th day of June, 2025.
Jon Thorp, Mayor
ATTEST:
Ana V. Sauseda, MMC
Director of General Services/City Clerk
Exhibit A
Resolution No. 2025-29
Exhibit A
PROPOSED FY2025/2026 PAVEMENT REHABILITATION PROGRAM
On 51•Lin
F.77.'16t.ec1
1P51 •.1 .,1CL W,c131,1
- It*
e1I Pavement
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Al 1641
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kOmrn:
PCO(CPCC
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TIVATED COST 8650000}
t0
S
S1IMATEO COST 13,00'
Resolution No. 2025-29
Exhibit A
PROPOSED STREET SEGMENTS FOR
2025/2026 PAVEMENT MANAGEMENT
PROGRAM
2025/2026 PAVEMENT REHABILITATION
Estimated Total Cost: $2,668,000
2025/2026 SURFACE TREATMENT
Estimated Total Cost: $30,000
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ATTACHMENT 8
RESOLUTION NO. 2025-30
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF YUCAIPA,
CALIFORNIA, SETTING THE ANNUAL APPROPRIATIONS LIMIT FOR THE FISCAL YEAR ENDING JUNE 30, 2026
WHEREAS, Article XIIIB of the California Constitution requires the Legislative Body to establish its appropriations limit at a regularly scheduled meeting for the upcoming fiscal year ending June 30, 2026; and
WHEREAS, Section 7910 of the Government Code requires the governing body of each local jurisdiction to make such determinations and establish its appropriations limit by resolution; and
WHEREAS, the appropriations limit documentation has been available for public inspection for the required fifteen days, per Section 7910 of the Government Code, prior to the approval of the limit by Legislative Body; and
WHEREAS, for the fiscal year ending June 30, 2026, the appropriations limit has been computed using the change in population for the County of San Bernardino (rather than for the City of Yucaipa) and the change in California per capita personal income.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF YUCAIPA HEREBY RESOLVES AS FOLLOWS:
Section 1. The appropriations limit for the fiscal year ending June 30, 2026 is established at $61,803,781.
PASSED, APPROVED, and ADOPTED this 9th day of June, 2025.
Jon Thorp, Mayor
ATTEST:
Ana V. Sauseda, MMC
Director of General Services/City Clerk
ATTACHMENT 9
RESOLUTION NO. 2025-31
A RESOLUTION OF THE SUCCESSOR AGENCY TO THE YUCAIPA
REDEVELOPMENT AGENCY, ADOPTING A BUDGET FOR FISCAL
YEAR 2025-2026
WHEREAS, the former Yucaipa Redevelopment Agency was required to adopt an annual fiscal year budget; and
WHEREAS, the legislature of the State of California enacted AB X1 26 and AB 1484, effectively eliminating every redevelopment agency (RDA) in the State; and WHEREAS, in order to effectively wind down any active projects/programs at the time of dissolution, the Successor Agency to the Yucaipa Redevelopment Agency was formed, the purpose of which is to monitor those remaining activities to completion and exhaust or transfer any and all assets maintained by the former RDA; and
WHEREAS, the Successor Agency has approved a Recognized Obligation Payment Schedule, as prescribed in the legislation, for the purpose of identifying remaining enforceable obligations to be paid from future tax increment revenue, as a budget document.
NOW, THEREFORE, THE SUCCESSOR AGENCY TO THE YUCAIPA
REDEVELOPMENT AGENCY HEREBY RESOLVES AS FOLLOWS:
Section 1. The Budget for Fiscal Year 2025-2026 is hereby adopted with total estimated revenues of $702,854 and total estimated expenditures of $684,484.
PASSED, APPROVED, and ADOPTED this 9th day of June, 2025.
Jon Thorp, Mayor
ATTEST:
Ana V. Sauseda, MMC
Director of General Services/City Clerk
ATTACHMENT 10
RESOLUTION NO. 2025-32
A RESOLUTION OF THE YUCAIPA HOUSING AUTHORITY,
ADOPTING A BUDGET FOR FISCAL YEAR 2025-2026
WHEREAS, on February 28, 2011, the City Council adopted Resolution No. 2011-08, declaring the need for a Housing Authority and establishing the City Council as the Commissioners of the Authority; and
WHEREAS, on March 28, 2011 the Authority adopted Resolution No. 2011-09, designating officers, adopting Personnel Rules and a Conflict of Interest Code and adopted Resolution No. 2011-10, adopting bylaws of the Housing Authority and elected the Chairperson and Vice Chairperson of the Yucaipa Housing Authority; and WHEREAS, the Yucaipa Housing Authority is required to adopt an annual fiscal year budget.
NOW, THEREFORE, THE YUCAIPA HOUSING AUTHORITY HEREBY RESOLVES AS FOLLOWS:
Section 1. The Budget for Fiscal Year 2025-2026 is hereby adopted with no estimated revenues and no estimated expenditures.
PASSED, APPROVED, and ADOPTED this 9th day of June, 2025.
Jon Thorp, Mayor
ATTEST:
Ana V. Sauseda, MMC
Director of General Services/City Clerk