City of Blue Lake  111 Greenwood Road-P.O. Box 458 Blue Lake, CA 95525  707-668-56550P) 707-668-5916F) www.bluelake.cugow City Council Agenda  Tuesday, October 22, 2024 - 6:30 p.m. Regular Council Meeting Skinner Store-111 Greenwood Road, Blue Lake California Unless Otherwise Noted, All Items on the Agenda are. Subject to. Action.  Public Input can be given to the Council by emailing inderkalutakeasey until 4:30 p.m. on PLEASE NOTE that live meeting logistics will be prioritized. The quality of the Zoom teleconference mecting cannot be guarantced. Tcchnical challenges experienced by either the participant or the City  Tuesday October 22, 2024.  will not interrupt or halt the progress ofthe mccting. Public input may bc facilitated by Zoom al the following meeting link:  tps//uS02web.zoom.us/89666557657673PWd-PA690nwc4attyGnseensbemxDRmX2Z6.1  Meeting ID: 896 6655 7673 lasscode: 818975  1.3 Call to Order  2. Pledge of Allegiance and Establish a Quorum of the Council-  3. Approval of Agenda  4. Public Comment - The Public is invited t0 present petitions, make amnouncemenis. or provide other information lo the Cily Council that is relevant to the scope ofa authority of the Cilyof Blue Lake that is not on the. Agenda. The Council may provide up lo 15 minules for this public input session. To assure that each. individual presentation is heard, the Council may uniformly impose time limitations of3 minules l0 each individual presentation. The public will be given the opportunily fo address items  that are on the agenda at the time the Council lakes up each: specific agenda item. 5. City of Bluc Lake Commission Appointments-1 Discussion/Action 6. City of Blue Lake Audit resentatimm-"resemntation Blue Lake Municipal Code - Discussion/Action 9. City Council Assignments- Discussion/Action  7. Introduce and Conduct the First Reading of an Ordinance of the City Council of the City of Bluc Lake Adding Section 17.24.260 ofTitle 17 (Zoning) to Amend Section 17.24.260 of the 8. Discussion Regarding Law Enforcement Services and Future. Partnership Considerations-  Discussion/Action 10. Council Correspondence    11. Consent. Agenda:  u. August 27, 2024, Cily Council Meeting Minutes b. September Warrants and Disburscments C. California Retired Teachers Week Proclamation  12, Reports ofCouncil and Staff  a. City Managcr Report  13. Closed Session: CONTERENCE WITIIREAL PROPERTY NEGOIIATORS Property; Porlions of APN Nos,: 312-131-037-000,312-101-045-000,312-131-046-000, and 312- 190-010-000, in the unincorporated arca of the Counly ofTlumboldt, State of California.Ageney Negotiator: Amancia Magcr, City Manager; Ryan Plotz, Assistant Cily Allorney  Negotiating parties: Erin McClure, Trustec Under negotiation: Price and lerms of payment.  14. Closed Session; CONFFRENCE WITHRFAL,PROPEKIY NLGOIIATORS Property: Portions of APN Nos.: 025-161-003-000 and 312-161-016-000 Agenoy Negotiator: Amanda Mager, City Manager; Ryan. Plotz, Assistant City Attorney Nogotiating partios: Power Transitions Operations LIC Cnder negotiation: Price and terms ofj payment. Property: APN Nos.: 025-201-009 and 025-201-019 Nogotiating partics: Kenncth and Tasha Eisner Under negotiation: Price and terms of payment  15. Closed Session: CONFERENCE WITH RFALPROPERTYNRGOTIATORS  Agency Negotiator: Anjanda Mager, City Manager; Ryan Plotz, Assistant City Attorney  16. Future Agenda Items 17, Adjuurn  A request fur disability-relatel modification or accommodation, including auxiliary aid or services, may be made by a person with a disability who reyuires a modification or accommodation in order to participate in the public meeting, by contacting Cily Clcrk, Anali Gonzalez, at 707-668-5655, atl least 24 hours prior to the commencement of the meeting.    City of Blue Lake  AGENDA REPORT  Item #: 5 Date: Item Subject: Submitted By:  October 22,2024  City of Blue Lake Commission Appointments Mandy Mager, City Manager  General Information:  The City of Blue Lake has received applications for open positions on the Planning Commission, Public Safety Commission, and the Arts & Heritage Commission. Currently, both commissions have as single vacancy, and these vacancies have been advertised for more than 30 days.  Background Material Provided: Commissioner applications.  Fiscal Impact: N/A  Recommended Action: Make appointments as discussion directs.  Review Information:  City Manager Review: D Legal Review: D  Planner Review: D Engineer: D  Comments:    RECGIVE SEP 2.4.2024  CITY OF BLUE LAKE  Post Office Box 458. III Greenwood Road. Blue Lake. CA 95525  Phone 707.668.5655  Fax: 707.668.5916  counci/Commission/Committee Application  Council/Commission/Committee for which you are applying fort Pmrc SAFEZY  Name: AssaZ Bcca  Address: Phone:  MA VAMUI  VAMUMI XES  email:  Are you 18 years of age or older? *  Length oftime in Blue Lake area: 3KS  Present Employer: Your. job title:  Pxiy CANDPAN  Ona a separate page, please answer the following as thoroughly as possible: 1. Community organization that you are currently involved with. 2. What unique skills or qualifications do you bring to this position? 4. What do you think you can contribute. to this purpose?  3. What do you view as the main purpose ofthis Council/Commission/Commitec? Itis highly suggested that you attend the meeting when the selection(s) for this position will be made. Please contact City Hall to verify when this meeting will take  place.  Updated 04/2015  COPY    Tuesday, September 24; 2024 From: Alexander Ricca To: Blue Lake City Hall  Re: Public Safety Commission Application Questionnaire  Question 1: Community organization that you are involved with: None. Question 2: What unique skills or qualifications do you bring to this position? The qualifications I'd bring to the Public Safety Commission arise from the lessons and training Ireceived from my degree in philosophy and subsequent life-long studies in history, psychology, and politics and from my experiences as a clerk in the 208"h Military Police Company in Fort Leonard Wood, Missouri and the 10th Air Calvary Helicopter Training School, in Fort Benning, Georgia; and as a supervisor in a slum playground in Philadelphia, PA; and as a gripman on San Francisco's cable cars; and as a supervisor of Blue Lake's Parks and Recreation; and as an EMT for the Blue Lake Volunteer Fire Department; and as a Blue Lake City Council member; and as a father of two sons and grandfather of five grandchildren. Adding my joyous marriage of fifty-six years to this resume, I believe it is accurate for me to say I'd bring my panoramic view of human affairs, analytical mind, and writing abilities to the Public Safety Commission. Question 3: What do you view as the main purpose of this Commission? Providing Blue Lake and its sphere of influence with a peace keeping, cost effective, law enforcement agency is the initial main purpose of the Public Safety Commission. Once that provision is accomplished, the Public Safety Commission's main purpose will be to maintain that agency's role in the Blue Lake community in a manner that keeps the peace in accordance with federal, state, and local laws and Constitutional rights of the Question 4: What do you think you can contribute to this purpose? Ideas, writing abilities, time, and the knowledge of what happened to Blue Lake the last time it  citizenry.  established its own police department.  COPY    RECEMED OCT17-2024  CITY OF BLUE LAKE  Post Onice Box 458. III Greenwood Road, Blue Lake,CA 95525.  Phone 707.668.5655  Fax 707.668.5916  Counci/Commission/Committee Application  Councl/Commission/Committee for which you are applying fort Planniny  Name: Addressas Phonel  Ah  Sanc  email:  Are you 18 years ofage or older? Xes Length oftime in Bluc. Lake area: 20 yrs  Present Employer: Salf  Your job title: furnilure Meker  On a separate page, please answer the following as thoroughly as possible: I. Community organization that you are currently involved with. 2. What unique skills or qualifications do you bring to this position? 4. What do you think you can contribute to this purpose?  3. What do you view as the main purpose ofthis Counci/Commission/Commitee? Itis highly suggested that you attend the meeting when the selection(s) for this position will be made. Please contact City Hall to verify when this meeting will take  place.  Updated 04/2015  Adoo    Matkew ISaac  T Coach my sons Maryiver Saceer deam 2)T have a goa Scnse of design 3)76 hely plan the scccessfl cevalepenet dt Bluc lake  groutk 4nel  4)Thave hvedberes  .  his  teny cihesHuwns Lni  Ceuniy * abroad. T an also  fanly here (n Blse lake. I wovl eins hke to 4 help facililte posihve growth here.  COPY    CITY OF BLUE LAKE  Post Office Box 458 :  OCT PEDENVED 15:2024  111 Greenwood Road . Phone 707.668:5655 Fax 707.668.5916  Blue Lakc, CA 95525  Arts and Heritage Commission  Application  Name: Naydiva Radila Residence Address: Primary Phone No.: * Email Address:  32  Alternate Phone.No.:  AM SW.  Educational Background (Last Year Completed): AEaYs Dople Mgpy  WOVKug N0 Blue LCR fu Lypavs  ofTime  TESL b  Living/Working in  Lake: Bluc  Length  Present Employer: Logger BaR  Job Title: Head Ba-eydec Gmananer)  Position Applying for:  Commissioner:  Advisory Member:  On: a separate piece of paper, please provide detailed answers to the following  questions:  1W What community organizations are you curently involved with? 2. What unique, skills on qualifications do you bring to the posilion? Wep aW Kudy OR art thgs Cavxzed 1 Dur coimuity - 3. Whata do) you viewas the main goal/purpose ofthe Arts and Herilage eaching oud to DMy imysy,te bhna he Commission? dpen to Eb las of deas.  Blue LAKE Blouk Rarly  Commission?  cwtists Snoviczued  Ghwe au 2PEn Space  VT ennchment.  4. What contribltion(s) can you make to the goal/purpose of the Arts and Heritage  COPY    City of Blue Lake  AGENDA REPORT  Item #: Date: Item Subject: Submitted By:  October 22; 2024  City of Blue Lake FY Ending 2023 Draft Audit Presentation  Mandy Mager, City Manager  General Information:  Brett Jones, JJACPA Representative, willl be: available via Zoom to present the City's draft fiscal year 2022-2023 audit. Mr. Jones will be available to answer any questions, and the audit will bel brought Although the audit has been completed for several months, the City's Accountant has not completed the final review and is in the process of preparing the MD&A: report.  back at the November Council mecting for final adoption.  Background Material Provided: Draft Audit Materials  Fiscal Impact: N/A  Recommended Action: No action required.  Review Information:  City Manager Review: A Legal Review:  Planner Review: D Engineer: D  Comments:      CTYOEELUELAKL. CALIRORNIA. ANNUAL FINANCIAL: REPORT FOR THE FISCALYEAR ENDED  JUNE 30, 2023 aopr vii  s:  A, S Bis :  4Dh,,  1. iNi Myhj :  Prepared by: Amanda Mager CityManager Jackson & Eklund Accounting Concract Accountant    Fsla  Abage intentionally eR biauk.  Ab,      City of Blue Lake, California Basic Financial Statements For the ycar ended. June 30, 2023 Table of Contents  Page  INTRODUCTORY SECTION Table of Contents. List of Officials. MINANCIALSICTION Independent Auditors' Repurt. Basic Financial Statements:  5e  Goyerument-Piude Financial Statements: Statement ofNet Position. Statement of Activities Fund Financial Statements: Koveramentalfunds: Balance Sheet:  Stateent . of Net Positan  4h HA  2 13 14 5 16 17 18  Reconciliation avemeptal Fumallance Sheet ta the Recdhalhation of Fund Baslace Sae@pemmentwide tement ofNot Position pmmemiltlyitis. ement of Rovonuos, Expenditynes. and Chunge Hnhtu und Balances- Governm-hPumds.  Rebpnuiliation ofFund Basis Stalemenis to Government-wide Statemant of Activities Reconcilanbng 4, oft the SiutementdFkeventes, Expenditures, and Changes inl HundBnlanges of Govemineital Funds to the Statement of Activities. Statement of Reyenues, xpenditures, and Changes in Fund Balances Budgetto Actual - General Fund. and  Major Special yengeFunds.    City of Blue Lake, California Basic Financial Statements Hor the ycar ended. Juno 30, 2023 'l'ahlc of Contents, Continned  Pagc  Basic Fimancial Statements, Contimued: Fund. Financial Statements, Continged: Stalement ofNel Position - Enterprisc Funds Statement of Cash Hlows - Enterprise Funds Notes to. Basic Financial Statemonts Other Supplemental Informatiun: Required Supplementary Information: Schedule of Contributions.  Pruprictary Funds:  Statement of) Revenues, Expenses, und Changes in Fund Net Position  Enterprise Funds  22 23:  Mh,  Schedulc of Changes in thc Nct OPEB Liabilily! and'Related Ritiosh. Schedulc oft thc City's Proportionate Sharc ofthcNet PensionLiabilityi Combining and Individual Fund FinandSlatenent, AndSchedules Combining Slatcment ofl Revemasissegpditurs, and Chunges    4  iet  Nonmajor Governmental Funds: Cumbining Bulamce Shoel. SN inEma.Balanet NonmalonSpecial Reycnysifunds: 4h' 'Budget to Actual - HigiwayUsers up Sodgett to Actual - TDA SEST JFund.  68 70 72 73 74 .75 .76 77 78 .79 81  Ba  Schedule of Revenues, Expendiures, and Changès inlund Balances- Suledule of Revenues, Expendit,Nshand Changes in Jund Balances- - de of Revenues, Expendinuiesand Changes in lund Balanccs- Bldget to Actual TDA Plrelased Transportation Fund.. Schedulea Rèyenues, Expendius and Changes in Fund Balanccs. BudgetraActual- - AB939'Solid Wastc ReduclionRecycling Fund.. Schedule of Reverles, Expenditures, and Changes in Fund Balancos- Budget bAthaRegional Surfacc' Transportation Progrm Fund... Schedule of ReventealEpenditures, and Changcs in Fund Balances- Budget to Actual- - Recreation Economic. Analysis Fund. Schedyle of Revenues, Expenditures, and Changes in Fund. Balancos. : Budget to Actual - American Rescue Plan-( COVID RclicfFund. Schedule of Revenues, Expenditures, and Changes in Fund Balanccs- Budget to Actual - State Park Per Capita Program Fund. Report on Internal Control Over inancial Reporting and on Complianco and Othet Matters Bascd on an Audit of Financial Statemenis Performed in  Taxund.  Accordance with Govermment, Auditing Standards.  ii    City of Blue Lakc, California Basic Financial Statements For the year cnded June 30, 2023 List uf Officials CITYCOUNCI.  Adelene Jones, Mayur Angola Shull, Mayor Pro Tem Chris Edlgar Bfizabcth MacKay Elisc Scafani  1  psth  CITY OFFICIALS  VAS. 1  iyiR.  Amanda Mager, City Manager  Jackson & Jklund Accounting, Contract Aéçountant  M ttieg" pil ab, Muuh. HMD    ii    age futentionally b  A.  th  N  iv    JJACPA, Inc.  A Professional Accounting Services Corps  INDEPENDENT AUDITORSREPORT  To the Honorable Mayor and City Council of the City of Blue Lake Bluc Lake, California Opinions  Report on the Audit of the Financial Statements  We have audited the financial statements of the governmental: activities, the business-type activities, each major fund, the aygregate remaining fund information, and the budgetary comparison information of the City of Blue Lake (City), as ofa and for the year ended June 30. 2023, and the related notes to the financial staiements, which Inc our opinion, the accompanying financial statements present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, the apgregate remaining fund information, and the budgetary comparison information of the City, as of June: 30, 2023, and the respective changes in linancial position and, where applicable, cash flows thereof for the year then ended in  collectively comprise City's basic financial statements as listed in the table of contents.  accordance with accounting principles generally accepted in the United States of America.  Basis for Opinions  We conducted. our audit in: accordance with auditing standards generally accepted in the United States of America (GAAS) and thc standards applicable to financial audits contained in Govermment Auditing Standards, issued by the Comptroller General of the Unitcd States. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the. Audit of the Financial Statements section of our reporl. We are required to be independent of the City and to mcel our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have oblained is sufficient and  appropriate to provide al basis for our audit opinions. Responsibilities of Management, for the Financial Statements  The City's management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial Inj preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the: aggregate, that raisc substantial doubt about the City'sabilily to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raisc  statements that are free from material misstatement, whether due to fraud or error,  substantial doubt shortly thercafter.  70801 Donlon Way, Suite 204, Dublin, CA 94568 . phone (925)556-6200 . fax: (707) 232-6226 1102 South Main Street, #1, Fort Bragg, CA 95437 e phone (707) 964-6325  www.jacpa.com    To thc Honorablc Mayor and Cily Council oft the City of Bluc Lakc Blue Lakc, California  Audltur's Responsibilities, fur the Audit ef the Finuncial Statements  Our nhjeclives arc lo oblain reasonable assurance abonl whether the financial statemients as ay whole are. Iree: from material misstatement, whether due to fraud or crror, andi to issuc an audiur's report that includes our opinions. Rcascable ussyrasice is a high levet ol assyrance but ist not absolute assurance and thorefore is noL  guarantee that an: audit conducted in accordance with GAAS will always dotect a matcrial misslalcroen! when ite exists." 'The risk ol' not delectiug a maicrial missualemenl resulting firom fraud is higher than'for onc resulting liom error, As fraud may involve collysion, forgery, infentional omisinismhaposiwgnx baverride ofi internal conlrol. Misstatements are considered material a there is a substantial likelihood thar, Ihdividualdr in the aggrogate, thcy wnuld influcnce thej judgment madc by a rcasonable user based on thg financialstatements.  Inj perlorming an audil in accordance with GAAS, we:    Exercise professional judgment and maintain professional skepticisin tirgughout the adit Identify and assess the risks of material misstatcmont ofthe Tinapearstarehents, whether dietofrander error. and design and perform audit procedures responsive to'thosdekSuch provedures incltde examining, Oul a test basis, evidence regarding thc amounw and dhgloursiga,oameial statomunls. Oblain an undersuanding ofi inlernai control elevanyteteblitin order to designaudit procedures that are appropriate. in the circumstances, but noti for thepurpsse' ahexpiysing ant upintononthe effcctivehess Evaluate the appropriateness ofs accounting polisy used and her-asnubleness ofs significant accounting estimatcs made by management, as well us evpuntet the copresiert the financial: stutements. Conclude whether, in our judgment, there are conditions Oreyonts, coniadrediptuho: aggregate, that raise suhstanuial doubt about Uç City's 4siiy,ta continue asaryoing concernfor à reasonable period oft time. Wc arc required lo cmmmuticaLe wilh Lhosp rgedy withy govergansregariney anong other matters, the] planned  ofthe Ciy'si internal control. Accordiogly, no suicbppinioni is GPed  M 13  scope and timing oft the audit, signifieahtagit findings, andiccrt  Fnal cuntrol-yelated matters thal we  idunlificd during beaidilinps Required sippiementary n  A Tt  Acegunpsprinciples: generally acceprstint the Unitedsfités of Amorica require thal Lhe Schedule of Changes in MENEFOPIBI Liability and RclaledRauos on page 72thed City's Schedules of Contributions on pages 73,and thapchrdules of the City's Proportionate Share of the Not Peusion Liabilily on pages 74 be prescnicd 10 suppiement: thc basiç financial suauemensuchi information is the responsibility of managomenu and, although not a Uhp basic financial statemertss required by thc Goveromental. Accounting Standards Board who consiciers TTARS essential pari of finapgilreporting: for placing the basici financial statemeats in an appropriate oporational, cconomic, or historical coontoxl. Wc have applied certain limited procedures LO thy required supplementary lifdmation in accgrdapee with auditing standards gencrally accupted in the United States af America, which consisIgA, of inquings of management about the methods of preparing the information and commparing the informatign.fgr cousistency with management's responscs to our inquirigs, Che basic financial statements, and other knowsagewe obtained during our audit ofthe basic: financial statements. We do nute express an opinion or provide any asirrance on the information becausc the limitcd procodurcs do not provide 45 wilh  sufficient evidence to express an opinion or provide any assurunce.  2    To the Honorable Mayor and City Council. ofthe City of Blue Lake Blue Lakc, California  Management has omitled management's S discussion and: analysis that accounting principles gencrally accepled in the United Slates of America require to be presented to supplement the basic financial statements. Such missing information, although noL a parl of the basic linancial statements, is required by the Governmental, Accounting Slandards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an: appropriate opcrational, cconomic, or historical context. Our opinions on the basic Ginancial  statements are not affected by this missing information.  Supplementury Information  Our: audit was conducted for the purpose of forming opinions ont the financial statements that collectively comprise the City's basic financial statements. The combining and individual nonmajor fund finançial statements are presented for purposes of additional analysis and are not a required part of the basic financial statements. The combining and individual nonmajor fund financial statements is the responsibility of management and was derived from andi relates directly to the underlying accounting and other records used top preparc the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information dircctly 10. 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 combining and individual nonmajor fund financial statements ist fairly stated, in all material respects, in relation to the! basic financial statements as a whole. Ina accordance with Govermment, Auditing Standards, we have also issued our report dated October 17.2024 on our consideration of the City's internal control over financial reporting and on our tests: of its compliance with cerlain provisions of laws. regulations, contracts. and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing ofinternal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of internal control over financial reporting or on compliançe." That repori is an integral parL ofan audit performed in accordance with Govermment Audiling Slandards in considering the City's internal control over financial reporting and compliance.  Other Reporting Required by Govermment. Auditing Standards  E991004e JJACPA, Inc. Dublin, CA  October1 17,2024  3    This pAge intentionallenl blank  A,  ikR.  4    #.  MASCPPARCALFATMENS  AN, I i  At  5    ispage intentionally riblonk  E ys,      City of Ble Lake, California Stutement Gf) Net Position June: 30, 2023  Governmental Activifies 1,390,128 10,979 229,920 740,041 816,354 32.466 3,269,888 7 2,894:216 716,5491 2:725,82914 13,443,148 , 1,323.483 46,713.336 8,5731 241,2345 298,044 7,017435, hn 4b F 99,256 $ 13,370 A 14,478 8.11.700 <i3,808 515,979 658,591 211,673 709,364 77,115 998,152 1,656,743 60,005 38,357 98.362 3,227,967 580,559 1,148,512 5,257,138 $ 7,012,143 S 7  Business-type Activities 70243  Tolal 1,060,371 135,940 219,873 815,292 816,354 23,80N 32,466 6,154.1044 825,803 3,941,128 4,766,931 10.931,035 24,060 558,082 582,142  ASSEI'S Current assets: Cush and inyestments Ruccivables: Accounts, recrivablu, neL Intcresc reccivablc Intergovernmental receivahles Tonns receivabie Inventories Prepaid expenses 'Tofal eurrent assets Noncurrent assets: Capitalassets: Nondepreciahle Depreciuble Total noueurent assets Total assets DIFIRREDOUITLONSOR: RESOURCES Other postemployment. bonclils (OPEB) Pension plan Tolal deferred oniflows of' resources Tutal: ussets an dofurred sulflows ufresourées ABILITIES Curren! liabilities: Acpmnis payable Accrued payroll Compemnslong Cnstomer,tpAsp Notes pavablgduc within onc! yoar dnE Unchs Eyvenno Tothlcueht linbilities NeneurrentipbE Neiles payabledwener one year Net ponsion ltyt eLOPKIS1 linbility" Vil Total noneurrent Irbilitiés. Tolal liabilities DEFEKREDI INFLOWS OF RESOURGES Pensian plan Ocher postemploymenr henetit (OPII) Total deferred inflows of resourçes NET POSITION Neli investment inc capital Qsseys Reslriciedl Unrostricled Tolal net position net posilion  R  109,254 1,21,229- 14217,699  1283,335  64.501,034 $ 11,513,177 34,107 5 1,952 29,539 75,473 10.048 154,119 15,117 524,636 84,291 624,044 783,163 177,183 60,488 237.671 1,298,318 1,767.154 414,728 3.480,200  138,363 18,322 44,4117 87,173 13,856 515,979 817,710 226,790 1,234,000 161,106 1,622,196 2,439,906 237,188 98.845 336,033 4,526,285 2,347,713 1,863,240 8,737,238  GH, eh 4  i  Total liabilities, deferred inflows ofresources and  4,501,034 $ 11,513,177  The nesourpinying noles srs ani inlepral pusl ofl lhese husiv dinuncial sistemenis.    City of Bluc Lake, California Statement of Activitics For the: yoar ended. June. 30,2023  Program Revenues  Operating Sedrgnts and Cuntribuhuns  Capital Grunts. and Contributims  Charges fnr Services  Functions/Programs Prinuary goveriuneut: Goyernmental activitics: Gieneral government Plunning Building Public safety Animal control Facilities Sircct mainlcnance und lighuing Parks and rcorcation Jlousing ande eçonomic develapment Public transit Rocycling Interest Total governmental activities Business-wypo activitius: Walor Sowor Total business-typeasikliss. Total primary, governent  Expenses $  269,307 $ 141,851 31,343 154,902 8,602 10,763 241,014 477,275 23,021 32,375 25,189 10,880 EA36,522  A 4,646,735 4H479,782 1,026,517 4 2.453039 S 1,253,895 $ 3! A A. Gononl rovcines Taxes: Property 1axes, lcvied or general purposcs anchise foos CL lesnd use lax Tyansint occupancy tax Motor velicle in-lien nerfoveramental revenues hnybstment carnings Other goneral revenues Total general ievenues Change in net position Nec posicion: Bcginning ofy ycar End ofs ycar  205,696 23,823  25,942  41,512  #316,286 0773,190 507,700 6,909 943,609  7  88,159 88,159 861,349  Sida  AR   u,  The accmpanying noless we ui infegral parl uTI lhosc basiç financial stalempnls,  8    Net (Expense) Revenue and Changes in Net l'osition Governmental Activities $  Business-Type Activities  Tolals S H11,896 (128,978) 4,634 51,188 (6,082) 30,749 (117,191) (293,922) (22,657) 8,197, (10,880) (43,046) s . X(39,035) 144,286 5,25) 137.795)  141,896 $ (128,978) 4,634 51,188 (6,082) 30,749 (117,191) (293,922) (22,657) 8,197 (10,880) (343,046)  (39,035) 44,286 5,251  Mte 4. s 168,610 42,498 61,454 284 196.983 30,642 82,321 117,545 700,337 362,542 8.374,696 8,737,238  (343,046) 4AHASSD MIN 5  $  96,98 30,6424 30,770 817 532,058 189,012 5.068,026 5,257,038  51,551 116,728 H 68,27945 3,306,670 3,480,200  9    AMAB  page intentionafl AA tvn AVAN  AK.  d  SR,  u,  10    FUND FINANCIAL STATEMENTS MAJOR TUNDS  The lund inancial Statements present onty individual major funds, while non-major funds are conbined: ins a singlo volumn, Major  tunds arc dofined as having signilicant aclivilius or balances int thc current, yoar.  Fiund Govermuntal Funds: Goncral lund CDBGI Fund SLBSI Fund  Deseriplion  This fund is che geueral operating lund ofi JAEly  ali financial resourcos  thasc  ISTIEA 4A  uxcept logally or: administratively required't to be accountédf fari in other lunds. Tbis lund accouits for thc opcrations of thegiyADpmmumity Developenu Block Grut "This fund accounts fort the City's receipt and uise. of Stae Kexepues derivud fromihe Citizens for Public Salcly (COPS) Program, forhicht the LISC isi restrstedtol lawe enforvementpublic  ogram,  P,   safoty activitics.  SBAS B CVR A  ay  1  11    City of Bluel Lake, California Ralance Sheet Govermmental Funds June 30, 2023  Major Funds Special Revenue Funds CDBG Fund SIASU ia Kinds  Nunmajor Governmental  General lund  Totals  ASSHTS Cash and jnvestmeuts Keceivables: Accounts rccivablu, net Interest receivable Imlergoyernmental. receivables Loans ruccivablu Due from other funds Prupd expensas 'Total: assets Liabilities: Accrucl payroll Compensated. abscnces DDeposits payable Due 10 ouher funds Unvarned revenue Tutal liabiliteslvH Fund balaneetlhnity Nonspendableitt Resricteallle UnassisAlici) Totall lupabalances  826,104 S 389,195 10,979 7,342 530,227 49,118 238,910 32,466  #444,829 5 1,390,128  10.979 229,920 79A.041 $16;354 238,910 32,466  221,840 767,236 siti  259,814  1,695,146 $ 1A1827SA.  $435.381 $ 3,508,798  LIABILITIES ANDI FUNDI BALANCES  Accounts payable and accrued liabilities S 91,767  7,489 $ 99,256 157 487 238.910 207,387 454,430 188,336 (207.385) (19,049) S 435,381 $ 3,508,798  424A 3y9i 114700  A 986,048 986,048 1192,223 392.223  13,370 14,478 11.700 238,910 1,627,870 2,005,584 32,466 580,559 890,189 1,503,214  7.  5 Mu  32,466 ,097,574 130040 1HE7  Total liahilitiglaaand balances 41,695,146 $ 1,378,271 S    Tho: accompanying notcs are an integral parto oft thesc basic financial statements.  12    City of Blue Lake, California to the Statement of Net Position June 30, 2023  Reconciliation of the Governmontal Funds Balance Sheet  Total fund balances- goveromental funds  $ 1,503,214  Amounls Teporwd for governmental activitics in the Statement of Net Positioffare Long-term receivables are not available to pay current period expenditires, and, thereforo, are uncarned in the governmental funds. Capital assets used in governnenual activities are not current resources and, therefore, are not reported in the governoental funds balance Long-iorm liabilitics aro nor due and payable in thgigurent poribdrand, therefore, are not reported in the govornmontal funds balance shect.  dilferent because:    1,111,891  AD,  sheet.  3,443,448  Note payable Net pension liability Nct OPEB liability  .(215,481) (709,361) (77,115)  (1,001,960)  Pension and OPEB obligations result 1 liabilitios. ALN Deferfediaiftlows- - pension e Défered outflows - OPEB Daferred inflows pension  sIerred inllows n OPEB Net posifion Bigovernmental aetivities h  outflows and intlowsurtag"  resourccs socigasdrnescarial value dFtontributions, assètsand  N  290,234 8,573 (60,005) (38,357)  ,  200,445 S 5,257,038  31  The companying noies ne ai inegral parl al'1 thuxeb basic fusricial Glemesix.  13    City of Blue Lake, California Govermnenial. Activitics Junc. 30, 2023  Kcconciliation of Hud. Basis Balance Sheet to Govermment-wide Statement of Nct Position  Cuvrurncolal alss 1.390,136 s 10,579 329,8 790,011 316,3541 238,10 32,466 3.508,798 1,50H,745  Chamge:  Sraterammt:  NerP Pesitm 1,350,128 03,29 799,041 DR" 3,264,568 3,4+3.448 3,4-3,443  Rulnnaa Sheel Reeinstitizmians inGAAP  ASSETS Curreur a35Cis: (oct andinyements Kunivebles: Accntsrspivahle,; nel ALCIusI Islyaule literpoverimmeriol ropcivebles Jamsi iecuivaiile Dau Juotd olbori (uids Vepdeapetys Total curnnts wisels Nonmments sseb: Cap.la A5a:15. IICA 'TOLAII moncurron nsacts Torl nsct: VERIEDOUILONS: OPRISOURCES OPEB Peiaiong plan 'Tululu ussuis wod deferted uuillivs ulir resuurtes LTABILITITS Crrentl liubillies: Accavatap payabler andn nocmed lisbilicies Avurne tuyrull Compenamedn nbaonces Depusisy jsayable Duct 10 obheri dunda Chhesmel: sevenus solespaytbled ducv wihin oncy 'loiale prontllablilgs Nuacureall liauluties: Natop pryahle unie NOPEB cblipaljoei Vetpmmsiryiet Toilinen linbiliries  ipSgPAswNsN OPPn Posiianp pln T'lul deferred tilly Eyurcus 'USDHALANCESNETI OSITIS luni balacis: Nraspuadable tupurledin: Cionerul Gnd Koskivtcd repeedi ir Spuriair reve Jiués Cemuided reporodn Gieourai lind Vnnsziposd (silsic, uepariedia: Gienarsi funl Spocsalrevernet fand: Cupatuly prjuuls! funu Ner pmitin: Nolinclononui id capiuls asdula Restrictes Unrustriclod Tulnl Iinul buluneen'r nu jnilinn Tulnll liullitius ualr nui piitlun  (338,910)  (138,9:01 3,442,448: (218,910): 1,445,448 BAI711.5  5:234  5,508,798 V (23B,9IE 58143  7,112:13 99.25 13,370 14,479 11,701 515,979 3.508 658,591 211,671 77,115 719,314. 958,152 L.650,743 33,357 61,005 96,252  3:  issu 3,808 3,8D3 211,573 7,115 709,764 958,12 L0V1,96) 38,357 00,005 96,5h2  95184 4ENt H 42,103.584  (1,350,811)  (1.350,80I)  32.456 581,559 1,697,574 (207,385) 1,515,211 3,51:8,799  (22,166) (581,559) (1,057,574) 277,385 2,5:5,145 :187 (324,910) 14  5,227,967 581,559 1,156,593) 2,54.943 147,255  3,227,967 580,559 1,48,5:2 3,354,038 1012,145  Tl: iccompnying noles areani indegal pur: ofl lluese lasic inciul: staumenis.    City of Blue. Lake, California Govermmental Funds For the yeur ended June 30, 2023  Statement of Revenucs, Expenditures, and Chauyos in Fund Balances  Major Kunds Special Revenue Funds CDBC: lmd SIEST Jund t Kunds  Noumajor Guyeramental  General Fund 365,632 S 61,454 284 37,160 219,716 42,498 32.277 185,801 21,576 47,119 787 753 1,005,057  Totals 365,632 61,454 284 37,160 209,716 42,498 32,2775 873970 32,976 68,163 787 753  REVENOES: Properly laxcs: md assessmunls Saksa and usu lax Tralsicnl occupancy tax L.icenses andp permits C'harges for scrviccs Franchisc. locs Grunfy and donations Intergavernmental revenues Investment camings Usco ofmoncy andp pruporty Fincs and penallics Other revenues Totalr revenues FXPENDITLRES: Cucrent: General goverument Planning Ruilding Public saftty Animal conlrol Faciliuies Parks: andy E Homsinyliemomic dovclopmen! Publicieatsa Resycimsiih Capital outlay, Deht sericeV l'rincipal  Inleresc Taaleyetilam-n. REVENUES OVERCINDERIER h EXPFNDITURFS OTHER FINANCING SOURCES(SIS): Trarsleis in Transfers our Total uther financing suurces (uses) Net clange in fund balances FUNDI RALANCES: eginning ofyear Tindo afyear  439,289 1,822  9,565 21,044: 30,609  441,A 1,639,670  84,709  339,666 141,851 31,343 154,902 8,602 E0,763 135.352 429,123 23,021 32,375 25,189 316,960 3.961) 10,88) 1,663,987 (24,317) 114,665 (114,665) (24,317) 1,527,531  Streetr mmintepaiwldfighing 1Nh 135,35   1618,968 I 22,425  110,155 32,375 25,189 151,940  15,580    1A8NO )13,975 (108,418) 114.665 114,665 5,747 1,124,293  16,176 14,433 (22.416) (22,416) (7,983) 400,206 15  127,468 35,425  406.368 34,743 (92,249) (92,249) (57.506) 38,457 $ (19,049) $ 1,503,214  inits  35,425 (75,425)  $ 1,130,040 $ 342,223 $  The ccmpinying rnik nrez ani inlegral part al thçsc basic linanoial statuments.    City of Blue Lake, California Fur lhe year endod June: 30, 2023  Reconciliation of Fund Basis Statements to Goyernment-wide: Statement of Activitics  Cayital AsRe1 (Additlnns). Retirempis UPKB Peusinn  Guernment- wide Tatals 141,851 31,343 154,902 8.602 1h,763 241,31 477,275 23,021 32,375 25,185 10,880  Fund Baed Cearned Debt 336,666 S 58,970 $ 141,351 31,343 154,902 $,402 :0.763 '35,352 429,123 32,375 25,:89 316,960 3,960 19,880 $:,663,987 5  HfunetionsiPrvgntns Governmental: aclivities: Cieneral govemment Plachig Duilding Publjcs saftry AnimuE uuntrul Facitities Stroot maintenançe and lighting Parluu und feureulion Ilonsing and sconomic devclopment 25,02: Puhliot transit Reuycling Cupical onday Debl service: Prinvipal Ialeresl Tntal gngcruniental: sctivires  Totals Reyenue Repwymen! Duprecinuinn Mjustpens Obigatios llun  $16,98! $(173,686) S 269,307  105,642 8,152  3,960)  1so  G6,o0) $ 6,981 Si173,686) S 1,426,522  neyt 1 Ah L    Ther accompanying notes ac ani integral part ofi thesc hasic finaraial stateriont:  16    City ofBluc Lake, Califoruia For the ycar ended June 30, 2023  Reconeiliation of the Stalement of Revenues, Expenditures, and Changes in Fund Balances of Goverumental, Funds to the Statement of Activitios  Net change in fund balances- governmental lunds  $ (24,317)  Amuunls repuriod for governmenta acuivicies in che Statement of Activities are dime :. Govermmental fimds report capital outlays as cxpenditures while govemental activitics reporl dopruciation expense to allocale thosc expendiures over lielucul A  because:    tR AVREAY   the assets:  Capital asset purchases capitalizod Depreciation expense 2overnniental funds: Change ini net pension ljability Chage in not OPEB: liability  316,960:   (191,190)  125,770  Sonme expenses reported in the Statemont of Activities do not requirsithesse of curent financial rusources and, lhurcfore, are nol reporved  tLrO  173;686 (6,981)  166,705 (58,970)  This is the amount of rovenue recognized under wdperualmelhud whihis more than de amoust of revenue recagnized nnder themodified accrual metnod in the Certain loan reccivables arc reported in lhc gmal filunds as expenditites  current period, then oliset by expendituros. lho net changbsiween loso AB  DA as Ek, and- issueda - reccivaaected: y sp,  avnilable to payourrent in rcvenuc. Thisi is  a  (24,136) 3,960 S 189,012  Ihgippce oflaug-term deht (e.g.. horidpiees) providesvitenr Ouancial redources W guveramenual! lunds. while thereppyment of the principal ofl long-turm deinert thc curont dinancial rsourcrkyemmemtal fimds, Neither  tansaatipppgver has any effect on net n4Eln. Change in Heposition of gevernmental: activitiès  Hu ulh, ha   'Thc: accompanying notos: as an inegral parto ol lhese basic Iisesicial stalenients.  17    City of] Blue Lake, California For the yeur ended June 30, 2023  Statement ofRevennes, Expenditures, and Changes in Fund Balances - Budgel Lo Actual - General Fund and Major Spccial Revenuc Funds  General Fund Final 345,7035 4633 29,607 14.3 633 39,090 10,91764 32,277 496,834 3,5344 64,250  Varianco w/lrinal Posilivc (Noyulive) 19,929 31,847 2.815 3,408 21360 Gikbis 18,042 (17,131)83 738 (2,019) (185,399) 27,802 78,371 (2,930) (4N) (149) 1,412 (27,359) (29,115) (34) (34,602) (3,960) (30) 12,358  Budgeted Amounts Origina) 267,590 29,617 34.545 122,755 34,090 5,417 484,797 3,534 64,250 49 2,772  Aclual 1 61454A $7151 E09716' A46.361 42,498 185,801 21,5 ,9 287 7534  REVENURS: Propcrly taxos und assessments Sales and usc tax Licunsus and permts Charyus for servicus Franchisc Res Grants and dooacions Intergnvemmental revenues Investment carnings Usc of moncy andl propurly Fincs andj punalues Olher revenues Tatal reyenues EXPENDITURES: Curronl: Gicncral governmen! Pluming Building Public safety Animal control Fucililivs Survcl mainlenange Packs andi recradtion FL llousing andécopmic devckpmen Capilal oulaunp Dcht SCHIC  Total EAPORATYES REVE.NGES OVIRUNDEK) EXPENDITURES l'roccodss from salus ufussuts" Transfers: iu Translers out  1,054.456 1,190,456 1,005.057  273,268 y 28,413 GHDN 8,278 B 8,009 15,175 7,943 DR403  280,759 8,413 831,343 37,386 1 27,434 107,993 289,853 22,391 114,838 10,850 1.126.333 64,123 131,378 131,378 195,501 1,121,293  251,797 #210,222 41,851  8,602 141,763 135,352 318,968 22,425 149,440 3,960 10.880 1.113.575  i, BA  933,669 120,787 131,378 131,378 252,165 1,124.293  I  (108,918) (173,141) 114,665 114,665 5,747 1,124,293  (16,713) (16,713) (189,754)  Total other Gnancing sourees (uses) Net chauge in fund balances FUND BALANCES: Boginning ofy yeur Endo ofycar  51376,458 5 1,319,794 S L,130.040 $ (189,754)  lhes accoupanyi jup noucs arc ani integral part ofthesc basic funcial statements.  18    CDBG Special Revenne Fund Tinal  SLESF Special Reveme Fund Vinal  Variance w/Fioal l'ositive (Negative) Original $  Varianc w'Final Posilv (Negative)  Budgcted. Amounts Original  Budgeled Amouuts  Actual  Actual  146,450 50  46,450437 162,880  16,430,  4,043 15,600 19,643  4,043 19,657 23,700  9.565 21,044 30,609  5.522 1,387  13  6.909 446,500  146500  162:893  16,393  146,  655  127,468  19.,055  2,209, Ms  2,209 1H5,00H) 5,566 187,209192,775 a (167,566) 42 4T (16,934) (16,934) (16,934) (16,934) (184,500) (186,009) 400,206 400,206  613  5,566 :176,594  15,58015 169,420 b  16,176  146,523 (23)  146,523 (23)  127.468 35,425  19,055 35,448  14,33AM 183,508 (22,416) (22,416) (7,983) 400,206  (5,482) (5.482) 178,026  (23) (35,425)  (23) (35,425)  35,425 (35,425)  35,448 S 35,448  215,706 5 214,197 S 392,223 S 178,026 S (35,448) $ (35,448) $  19    PROPRIETARY FINDS  Proprielary finds account for City's operations tinanced and aperated in a manner. similar to: a private business enterprise. The intent oft tho City is chat the cost ofproviding goods and services be financed primarily through  user charges,  All oft the City's Enterprisc Funds. have becn identified as major proprietary funds.  Fund  Deseription  MAJOR FUNDS: Water Utility Fund  ,  'This fund accounts for the operalipns.  Cily waterutiliy, asullsupporting  activily whiçh renders serviccs uma pr-chargaipast bitçuxtmers. This fund accounts fort the opentiongdreivy's wastewater atilitya selg supporting activity which renders services onA.ser-charge basis toits aistomers.  Sewer Ctility Fund  4243 MHR  E  20    City of Blue Lake, California Statement of Net Position Enterprise Funds Jone: 30, 2023 ASSETS Current assets: Cash andi inycstmonus Receivables: Accounts receivable. net inlcrusl rocoivable Intergovernmental roccivablos Inventories Tolal current assets Nuncurren! asscis: Capital assets, net Tatal assets Pcnsion plan  Water Fund Sewer Fund  Totals  S 1,047,262 $ 160s1 u 2,670,243  55,107 7,372  59,85  124,961 23,808 3894216 1,323-483A 267,848 15,487 283,335  12,8A 19,953 s524 #9 55,251  21,254 443554 1,130,995 1763,221 464,980 127,350 7,180 A3 134,530 Ay 148805  858503b, 140,498 8,307  1,595,97Par 2,621,24 4,217,699  DEFERRED OUTFLOWS OFI RISOURCES Other pastomplaymnont bonetits (OPLB) Total deferred ontflows of resources Total assets and defcrred outflows of resonrccs  1,730,505S 2,770:5295, S 4,501,034  LIABILITIES Current liabilities: Accouls puyable ud accrucd liabilities Accrued payrall Compensated absences Customer deposis Notcs payabale within one year RA, Uncmnplrsyphucs Totalsurrept liabilitics Noneuile-atiaoititles: Nolcs payahtiuer after one year Net pensian-tly, Net OPEB liabiig, Tolal tiabiliticsaun DEFERRED INFLOWSOR! RESOURCES Pension plan Other postemplayment buncfis(OPLB) Total defcrred inflows ofresources NET POSITION Neti investment in capital assets Restricted for capital projects (nrestricted Toial net position net posilion  25,73 2,436 13,262 , 75,473  10,048 W126,955 15,117 228,404 39,607 410,083 92,189 28,683 120,872 439,815 187,981 571,754 1,199,550  13,371 $ 2,516 16,277 32,161 296.232 44,684 373,080 84,994 31,805 116,799 858,503 1,579,173 (157,026) 2,280,650  39,107 4,952 29,539 75,473 10,048 159,119 15,117 524,636 84,291 783,163 177,183 60,488 237,671 1,298.318 1,767,154 414,728 3,480,200  PFA  3:  INth.  Tatal liabilities, delerred iollowsofresourees and  3 1,730,505 $ 2,770,529 $ 4,501,034  The accompanying notcs: arç ani integral partofthgse basic tinancial statemçats,  21    City ofI Blue Lake, California Enterprise Funds For the year cnded June 30, 2023  Statemeut of Revennes, Expenses, and Changes in Fund Net Pusition  Water Fund  Sewer Fund A445,598. 435,9097  Totals 60,157 943,609 297,932 184,886 78,566 190,2 147,630 83,079 143,225 1,025,588 (81,979) 88,159 51,551 116,728 (929) 255,509 173,530 3,306,670  OPERATING REVENUES: Charges for: services Other operating revenues Totalaperaling revennes OFERATING EXPENSLS: Salaries and benefits Water purchases Ropairs, maintenance, and supplies Prolessional servicos Adminisiration and olher Utilities Depreciation Tolal operating expenscs OPERATING INCOME(LOSS) NONOPERATING REVENUES (EXPENSFS) negpvemmemuircvenus Inlerest reverue Other nonoperaling XEDHEMST. Interest expensen Total nopiapcrating revenucshne HAXPINNEFPOSTION NETI POSTION: Boginaing aI End ofycar"  $ 493,141 $ 390.311 S 883,452  14,559 507,709  145.780 4#A152,152 184,886 11,4624MS 67,104 57,573P 79,801 41,0944  545,806PA, 479,782 (38:106)  32,697 674829 102,19137 (43.873) 88,159 30.303 115,498 233,960 190,087 2,090,563  1134133 1,239 (929) 21,549 (16,557) 1,216,107  TAn   uhs, A   #iy E4  1,199,550 $ 2,280,650 : 3.480,200   Eh,  The avcompanying aoles are ani inlegrui parl ofihose basic financial stulemenis,  22    City of] Blue Lake, California Staiement ot Cash P'lows Enterprise, Punds Fur the; year ended. June: 30, 2023  Wuter Fund Semer Fund l'otnls 524,783 $ 312,066 S 836,819 (359,617) (234,665) (594,282) (247,079). (265,627) (512,702) (81,9491. (188,226) (270,135) ittl 1,230 115,A98 T 4WESV 1,230. 1 203,652.  CASILI JLOWS PROM OPERATING ACTIVTIIES: Cashy Teuvived Gon cuslumers wadi interlund charges Cusli paymensis lys suppliers lor Aoods and serviccs Cash paymenis loomployces lir services Net cash provided (nsed) by operating activities CASHI FT.OWS TROMI NONCAPITAL. TINANCING. ACTIVITIES: Nonopcrating amounls Tocciveul Graut rcccived Net eash prayided (used) by noncapilal finaneing selivides CARIT FI.OWSI FROMCAPITAL, ANDI RELATEDI FINANCING, ACTIVIFIES: Payments ofnolcst puymble Inlerest puid Acquisition and canstruction of capital assuts Noto cash provided (used) by rupitul and related finaneing activi itics CASIIFLOWSI FROM INVESTING. ACIIVITTES: Irveslmenl revenue: received Net cash provided (used) byi investing activitivy Neti increise (decrense) in cash and cush equiyalents CASH ANT CASHI EQIIVAT.ENIS: Bcginning ofs yoar Endo ofyeur Reconeiliation ofincone (loss) from operationy tor net casli provided (used) by operating activities: AA Operaling invoing (Joss) Adjustcnts to Icooncilc oporating) jncomc (loss) 1or rel cash pravided (used) yec Duprucinuin Pcnsion OPEB EESTAAe (Increase) étiadserinc 3 Accoufisepeive uhie Imthanlr reccivablcs IncreisSyTFASO in liabilitics: Accouis-pivihle and accrued Liabilitios Accruedl p Compenstee: Cuptumer depags Unearned ryemepa Nei casli pravided by' operating activitiei  116,778 88.159 204.887 (10,651) 92916 (93,64 34,408 36.408  ($2,948) (22,276) .(82,948) (105,224) sisa 15,801 20,607 15,801 20,607: (46,94073 (131,64) 1,669,891 2,804,307 1622.98L 2,170,243 $ (41,873) $ (81.579) 102,131 5,361 (13,562) (51,325) (9.166) (5,141) 2,225 (59,181)  stivitics:  ET UEHR, Ap p  41.094 5.204 12,997 (685) (5,133) 1,162 2,904  113,225 IG965 (565) (53.325) (9,851) (10.274) 3,407 2,901 (54,181)  A1u1,366) (114,04.5) (215,461)  current ossats: R,  AN  bAE  d  (81,909) S (188,226) $ (270,135)  There worç no: nonçash invostingr hital financing acrivitiçs aftorting rcongnized assots and! Labilitios fore the yoar oudod June 30, 2025.  Th:a accampayine notes ar: anu ustegral pat ofllciohasic financialsialmunk.  23    pige intentionly. fblpk.  fay  AB t  24    NOTES TO SCMNAMGAKPTATMPE   A V  4AP A A E  NA  Bi  25    intentionally bink.  A HLIn, a  N  26    City of Blue Lake, California Basic Financial Statements For the year ended June 30, 2023 Index EU Sotes to Basic Financial Statements  Page 29 29 30 31  Notel-Summary uf Significant Accounting Policies    Financial Roporling Entily. Basis of Presentation.. Measurement Focus. Basis of Accounting.    4  Asseis, Liabilitics, and Nei Posilion/Fund Balance. Revenues, Expenditures, and Expenscs.. Budgetary Accounting. Note 2 - Cash and Inyestments. Note 3 - Roccivables Note 4-Loans Reccivable Note 5- Capital Assets. Note 6. - Accounis Payable and MEIauNi. Note7-Lone-Term, Liabililies Note 8 - NenseRanes: diS Note 1. - Enférfund AHAP Notg1 Self-Insured Rotention: Funds. w y Nbtell Risk Management,  Notell Public  Employces' Retiremnent System Note 13-RHe Post-Retirement Employment 7 Note 14-Cotnuniy Deyelopment.Block Grants..  E  38 4.  44 44 45    Transactonn  Hyih  49 54 58 58 58 59 60  Benefits,    th. IHTE  Note 15-Contiugeacies. Nute 16- Commitmenfs: Note 17-1 New Accounting/Pronunncements. Note 18-Subsequent Events.  27    , WM  intentionally  ank.  , a  APA,   in  28    City of Blue Lake, California Notes to Basic Financial Slatements, Continued For the year ended June 30, 2023  1. SUMMARY OF SIGNIFICANT ACCOUNTING POIICIES  Thc Cily fBluc Lake, California (hc "Ciy") was incorporated April 23, 1910, uinder (ho provisions oft thc State ofCalifomia.On. August 1, 1996, the City changed ils form ofgovernmept: and currently opcratcs under aCoucitChly Matagor form of goverment and provides the following sinyjces: public salety (police, animal control. and building official). waterand: sewer services, park fagiliticsandy jcoroatin programs, strocus and road maintenance, industrial park management, rccycling, rygiorial' Gacilites" topthe Comny Libruy District, housing and bnsiness expansion and rolcniion (CBDG), rants, and geuenal minicipal government The financial statements of the City have been prepared in acdordance with accolfting principles generally accepted in the United States af America (GAAP) apppnemmea, units Governmental Accounting Standards Board (GASI) is thc stan-àrd-selmgbudy for govemmental accounting and finuncial reporling. On June 15, 1987, GASB issucd a codification of the existing Governmental Accounting and Financial Reporting Statdardwighich, along WiPsubsequent GASB pronouncements (Statements and Interpretations), corfstigutes GAAP, for govemmohial.umits. The Cily In addition, the City applies all Financial Acçounting Standards Boar.FASB) Statements and Interpretations, Accounting lrinciples Board (ARIB) Opinigns, and Acppwiung Research Bulletins (ARB) issued after November 30, 1989,less they confljstyiuh or contatict GASB pronouncements. 'l'he more significant of these accouting poligies ae described, Blow and, where appropriatc,  administralive Services.   i  applies all GASB pronouncements to its activities.hy  4,    subsequent pronouncements will helreferenced. Financial Reportisi ENA: Entity,  uh  The Citylopeates as a self-gdverbng local goveranent unil within the Stute. It has limited authorily to levysuind has the authority Mdefgninc useriecsfor tho services that it provides. Thc City's I main fyadyiersources includo property taxesOiher intergbyermmental revenue from state and federal sources, The finabolalgporting entity consisispf(a) the primary government, the City, (b) organizations for which the RDAy governmont is pancially accountable, and (c) other organizations fur which the primary governnicnuis not accountable, but for which (hc nature and significance of their rolalionship with the primarkigptegoment Arauch that cxclusion would Cause the reporting entity's financial statements to be miksnspampe. Financiai accoutability is defined as the appointment ofa voting majority of the domponent unit's board, and cithur (u) (he City has the ability to imposc its will on the organization, or (biphere is a potential for the organization to provide a financial bencfit to or Therc arc no component units of thc Cily that meet the criteria for discrete presentation.  useriees and salcs taxcs. pn  impose a tinancial burden on the City,  29    City of Blue Lake, California Notes to Basic Financial Statements, Continued For ihe year ended June 30, 2023  1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Coutinued  Busis ofPresentation  Govermment-Wide Hinancial Statements  The statemient of net position and statement of activilics didlis-lnfoms-bout thc reporting government as a whale, They include all funds of thc repurtigientity except. Foctiduçiary funds. The statements distinguish between governmenta and busines-yprivie. Governmçntal activities generally are financed through taxes, intergovornmental reycnucsandy Other monemehaprhovenues. Amounts reported asi program revenues include L)chargos to custoners enapplicantsi for goods. servide or privileges provided by a given function or scgmont, 2) operating grants and contributiohs,and3) capital grants and contributions restricted to thc opcrating pr capital requirehentsofa: specilic function or segment. All taxes and internally dedicalod resources AréHeported as genéyemues rather than  program revenues. Fund Financial Siatemenis  Fund financial statoments ofthe reportingloality ate organiEdinto fundarcach ofwhich is considercd to be a separate accounting entity. Eleblund is accoulied for by proyiding a scparate set of sclf- balancing accounts, which coustitutg its asscts, abilities, fund equity, revenues, and expen.dituresexpenses. lunds are orgahizedi into Ihrce mjurchteyeries governmental, proprietary.and fund is considerna itisther primalyipperating fund of the City or meets the following criteria: assets, liahilities, revenges, or oxpeidareslxpenses ofthat individual governmental  are at least tenj perceritipfithe cotrespdamg.otal. fors all funds oft that category or lype; Slassots, liabilitics, revenues capendhuresexpenses of the individual goycramental fbnars. at Jeast fivc percentor thc corresponding tatal for all governmcntal funds  fiduciary. An emphasisi isplaced on majolfunds within tho goveammental and  1 GMA  proprietary caicgories, A  8 a. land,  conibipea The City repors tgalgwing.D.gr funds: Gencral Fund CDBG Special Reyené Hund SLESF Special Revenue lund  A4y   Descriptions oft these funds are. included on the divider page preceding the Governmental Funds Balance  Sheet,  The funds of the financial reporting cntity arc described below:  30    City of Blue Lake, California Notes to Basic Finaucinl Stutements, Continued For theycar ended. June 30, 2023  1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued  Goverunental Funds General. Fund  The General Fund is used W account for resources traditionally, assoeiated wilh! bCity which arc not required legally or by sound financial management tol be accouftedfori in anpther.fund. From this fund are paid the Cily's general operating expenditures, the fixed charges. and the, capitaicosts that arc not  paid through ouher lunds. Special Revenue Funds  i  Thc Special Rcvenuc Funds arc used to account for specifis, reyenues thatare.legally or otherwise  restricted to expenditures for particular purposcs.  lit,  Capital. Project Funds  The Capital Projcct Funds are uscd to account oriand rpf/inamitoures that are restricted, committed, or assigned to expenditure for-lhp, acquisilion o/sinudtionphmgjor capital facilities and  other capital asscis (other than thosc finênepdb by enterprise funds).  NN Aiy atbs  Proprietary Fands Enterprise W1 E 4  ERRS  Are used  for uperatiers-ghat are financed and opcrated in a manner similar  privAcbusincss cnterpriscs. Bhg fnancedptregovered  uscr  E  primarily through charges.  Focws A,   36  Mesurlocus is a Lerm used Elescribe which transactions arc recorded wilhin the various On (hc govermmenlAwide SlaicmehlorNet Position and the Statement of Activitics, governmental and busincss-typc activilesare preschted using the economic resources measurement: focus. The accounting ubjcclivcs ofthis measitemepy-ocus are the determination of net income, financial position, and cash flows. All asscls and labilitics (whether current or nonçurrent) associated with thcir activities arc repured. Fund equily is classified as Net Position, which secves as an indicator of linancial position. In the fund financial statements, the "current financial resourccs" mcasurement focus is uscd for vovemmental funds. Only cuurent financial assets and liabilitics arc gencrally included on their balance sheets. Their operating statements present sourccs and uscs of available spendable financial resouces during a given period, These funds use fund balance as thoir measure of available spendable financial  financial Stements.  resources att the end of the period,  31    City of Blue Lake, California Notes €0 Busic Financial Stutements, Continued For 1he year endedl June 30, 2023  1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued  Measurement FocHs, Continued  The cnlerprise funds utilize an "economic resources" measurcment focus.Ahe uccounting objectives of this measurement focus ure the determination of net incomc,linancial positionppand cash llows. Agency fuuds are noti involved: ini the measurement oft results of AAASAENaNR focus  Enterprise fiund equity is classified as net position,  isi not applicable to them. Basis afAccounting  Int the govemment-wide Statement of Net Position and. Statemont of Activitiès, governmental and business-type activities are presented using thc slspMgumting, Underthe accrual basis of accounting, revenues are recognized when camcdand xpenssas recorded' whenthc liability is incurred or econonic assot uscd. Revenucs, cxpensesgains, lossésassets, and liabilitiesrosultingi from exchange and exchange-like transactions arc recognzed when, theiexc hange-takes place. Property taxes, franchise taxes, liconsesa Abincrost assebied with thecument fiscal pcriod are ail çonsidered to he susceptible to ccrupatrheasumbly andlavailable Collectable within the current year. All other revenue items are  to bc mcasurbleand miblec only when cash is rcccived by the goveamgpaAseMdRures: (inclugpc capital oudlay) arc odHlod when the related fund liability The EntDyse funds and dRis utilize the accrual basis of accounting. Under the acorual basis of aclouinting, revenues are recdghiz when earnedland cxpenscs are recorded when the liabilily is infmtd or economic asset used. Operating revenudsin the fund are those revenues that arc gencraled foisprimary aperations of the w4 All other rcvenucs atc reported as non-operating revenues. Operatipenses are those expenscsthar arc cssential Wo the primary operations oft the fund.. All other  D.  period or within 60 days after year isi incurred. ia  sol have aApifevenes oft the current fiscal  *  ue  expenseliiapprted. as nom-operati,Eyenses. Assels, Liabilnesnd NetF Positibland Balance  3  Cash and Invesiments  H  Thc City pools idlc caslifrom all funds for the purpose of increasing incomc (hrough investment. Earnings from such investments are allocated to thc rospcctive funds based on the applicablc cash In accordancc with thc City's invesiment policy, idle cash may be investcd in thc State of California  balance ofcach lund.  Local Agency Investment Fund (LAIF).  32    City of Blue Lake, California Notes to Basic Financial Statements, Continned For thc year cnded June 30, 2023  1, SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued  Cash and Investments, Continued  The Cily's cash and cash equivalenls for the Statement of Cash Flows purposes includc cash on hand, demand deposits, restricted cash, and investments heldi in the Califomnia slate-Trcasuitgr'st Local Agency  Investment Fund (L.AIF).  ip dikit BR  1, 41 Ai  'The City'sinvestments: are carried at fair value.  Thc Cily's cash and cash cquivalcnls are considered to be cash onhan 34  demand depesitsand short-  lcrm invcstmonts with original malurilics oft three months or less vom theldate of acquisition! In the govermment-widc statcments, rcocivablcs consistpfu venues earned atyearrend A rcccived. Major rcccivable balances for thc govemmental activitieslinclude property-taxes; salcs and use Laxcs, micrgoycrmental subventions, intcrest eunings, and empefieieifbumements" In thc lund financial statcmenis, matcrial reccivables'in govbrnmental funds inplude revenue accruals such as propcrly lax, salcs rax, and intergdyo-mineniafs subventions: sincei they areusually both moasurable and available. Non-cxchange transactions Eollcctibleb but sgbavailable, such  as property tax, are deferred infiows in the fund finanoial atem,iaelaccordane wiithe modifed Accrual basis, but nol doferred inllows in the govermment-wide: finheislalements in acoanclnkt  the accrual basis.  Receivables  and not yet  S  E  Aa  Inlerest and invesur  sure recollPhens earned only ifpaid within 60 days since they would  bc considéeaboth -mApSARYN experience is that all accounts receivahle arc  collegtihsgitherefore an allowahceter doubtfuls ocbints js unncocssary,  . 1u Aitr eat  u  nid Reccivahles and PayabA  Activmysieen furnds that is of the tsaalvear is referred to as  ofl lending/borrowing arrangements oulstanding at the cnd other funds current portion of interfund  35 Haiuh,  (thc  loans) or  advunces tohtrotother: funds (the noncuirent portion of interfund loans).  Inventory  Ajlir inventories arc valucdatcest using the first-in/lirsl-out (FIFO) method. Inventories of govermental funds arc recorded as cxpepditures when uscd or consumed. Inventory of the enterprisc funds consists  primarily ofi materials and. supplios for utility opcralions.  Prepaid Items  Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide: and flund financial statements. Int the governmental fumnd financiul statements, prepaid items are offset with a nonspendable lund balance for long-Lerm assets to indicate  they do not constitute current resources available for appropriation.  33    City of] Bluc Lake, California Notes to Basic Financial Statements, Continped For the year ended June 30, 2023  1. SUMMARY OF SIGNIFICANT ACCOUNINCFOLCIS, Continued  Capital Assets  The City's assets are capitalized at historical cost or cstimated historicalcasi, if aclual is unavailable, except tor donated capital assets which arc recorded at (hcir estimuted faikylesNifa-date of donation.  Policy bas set tho capitalization threshold for reporting at $5,000.0  Gorermmenl-Wide satements  hy  Public domain (intrastructure) capital assets includc roads, bridgnsingets, drainage systems, and Thc accounting treatmont of properly, plant and equipment (canital assets) dependstgn whether the ussets arc uscd in governmental lnd opcrations or popisptrathtions and whether, (hoy are reported Prior lo July 1, 2003, governmental funds' infrastructure aepapiaiazad. Since then thesc Deprociation of all exhaustiblc capital Aselis recordedasijan allocated! expensc in the Slatement of Activilics, with accumulated depreçiatioiclected in thestatement afNet Position. Depreciation is  pumps.  in (hc govemment-wide or lund Linancial statements.s assels have been valued al estimated historiçal cost  provided over thc asscls' cstimaiedsMlives using the  method of depreciation.  ons. 694,  PISRE, 1433-  The range ot Hu AP K M, Mund Pinacidsratements s  lives by pcébassct is as follows:  Buildngss Waler arEHEs systent Machincry and cquipment as Improvemensw, Other infrustructure  15-40 years 25-50 ycars 3-15years 15-40: ycars 25 ycars  s  In the fund finangial Satementsrap.tal assets used in govemmental fund operations are accounted for as capital outlay wp-hditurd'enthe governmontal fmd upon sequisition. Capital asscis uised in proprietary fund opciatins Aréjaccounted for thc same way as in the government-wide statemenls.  Compensated Absences  Employces accruc poisonal lcave, management leave, and compensatory time off benefits, City employees have vested intetests in the amount of accrued time off and arc paid 011 lermination, All personal lcave pay is accrued when incurred in the government-wide and proprielary financial stalcments. A liability for the entire amount is reported in the governmental funds. The general fund is  lypically used io liquidatc compensaled absences.  34    City of Bluc Lake, California Notes to Basic Financial Statements, Continued For the year ended June 31, 2023  1. SUMMARY OF SIGNITICANT ACCOUNIINGFOLICES, Continucd  Uncarned Revenues  Uneamed revenues in goyernmental funds arise when potential revenuldocs nol meet both thc "measurable" and "available" criteria for recognition in thc cytenl per Unelned revenucs in enterprise funds and the statement of net position arisc when rsoless are redeived by the City bcfore it has legal claim to them, (i.e., when grant monics arc rcocisrior W aingurrence of qualilying  expenses).  Ab, M  Dofcrred Ontflows/Inflows of Resources  In addition to assets, the statement of net position will sometumes report aseparate section fordeferred outflows of resources. This separate financial statementaelement, deleriedoulows of resources, represents a consumption of net position that applies mA,Murpériod. and sowillgot be recognized as an outflow ofresources yeeepnngs Thec Ciyhas onc itcm roported as a deferred outflow of resources. 'The item is a deferred chargeon pension, planepniributions me government- In addition to liabilities, the statement ofpbsition Vall sonétimés report soparatc scolion for deferred inflowsofresources. This separate finanl/statement elepent, deferredintlows olresources, represents ofresources (revenue) until that Te has one tényiebartdagsa delerred inllow of resourcos. The item is relatedstoithe City's net pension liability and-is.reporicd in thc government-wide and  wide and proprietary fund statements ofi net pasitip  Ay 5N  an acquisition ofnet position thal  a future period(s)and s0 wilnot be rccognized as an inflow  proprietary furd tAteeHBfnet positoh Other.assemployment Benefits OPEB) OMEBd OPEB expense, generallyatkepted AML followingimfymes are used: w, ValuationDate        ipflurposes of measuring the netEB liabilliyaeferred outllows'nllows of resources related LU must" Pertemto asset and liability information within cerlain defined limeframes. Fur this report, thc  accounting principles requirc that the reported results   BAy ne 30, 2021  MeasurehMentpate pJune 30, 2022  lensions  For purposes of measuring thc not pension liability, deferred outflows/inflows of resourccs related to pensions, and pension cxpense, informalion about the fiduciary net position of the Cily's California Public Employces Rclircment System (CAIPERS) Plan and additions to/deductions from (he Plan's fiduciary rict position havcl bccni dctemmined on the same basis as they are reported by CalPERS. Forthis purposc, bencfit payments (including refunds of employee contributions) are recognized when currently duc and payablo in accordance with the benefit terms, Investments are. reported at Fair value.  35    City of Blue Lake, Calilornia Notes to Basic Fiancial Statements, Continued For the year ended June 30, 2023  1. SUMMARY OF SIGNIFICANT ACCOININGFOLACIES, Continued  Net Position/Fund Balance Govermmenl-Wide Slatements  M.  Equily is classificd as nci posilion and is displayed ini three compphents:   a. Net invesiment in capital assets - consists of capital Asers, includeshicled capital asscis, nci of accumulated deprociation and reduced thagutstanding balaneus of any bonds, mortgages, nolcs, or uther borrowings that areattrbitable to tho*aggtsition, b. Restricted nel posilion : consists of net position with constraints placed on the use-by extemal groups such as creditors, grantors, contributors, or by laws oregulations of othcr" goverments or law through constitutional provisienrppbling legisliens C. Onrestricted net position = all other net position P thal onel, meet therdetipition of  construction, or improvement olt thosc assets.  "restricted" or "net investment in capital assets."  Fund Hinancial, Statements  Govermental fund equity is classifiedes-nd balance. Fuind balance 15c classified as nonspendable, restrictcd, commilted, assigned, or unaasigned. Proprietayfund equiyclassifid the same as in the govemmonl-wide stalements. Theasifipations for govopamanla Aunds arc dofined as foilows for the  City:  UE nA,  Nonspenduhls Fund Balyse it Auibans receivable), septingipal of an endowment). Rewfia-P.RA,Palamee-  dhat will nevers onvert lo CashguAid items, inventory).  Ls that will not conliyash soorrenough to affcct the current period (long-term notes or  u  esources that must be maintained intact pursuant to legal or contractual requircments (the  AN  Resourerhat are subiegyextemally enforceable legal restrictions imposed by partics altogctherbuide thc govenpiént (creditors, grantors, contributors and other governments). Rcsourccsbags SAHIS limitations imposed by law through constitulional provisions or Self imposed limitations set in place prior to (ho end of the period (encumbranccs, economic Limitation at the highest level of docision-making (Council) tbat requircs tormal action at the Council Resolution is required IO be laken to establish, modify, or rescind a fumd balance  cnabling legislten EE gas tax). contingencies and uncertainties). same level to remove. commitment.  Committed. Fund Balanceg  36    City of Blue Lake, California Notes to Basic Finauncial Statements, Continmed Fur the yoar ended June 30, 2023  1. SUMMARY OF SIGNIFICANT ACCOUNINGTOICES, Continned  Net. Position/Fund Balance, Continmed Assigned Fund. Balance.  Amounts in excess of nonspendable, restricted and commitiea funepaihnce I funds other than The City Council delegates the authority to the Cily Manager lo usidunalalance amounts to  the general fund automatically are reported as assigned Anabulance. specific purposes when such purposes are enacted by thaciCounet"  Unassigned. Fund Balunce- Residual net resources. assigned fund balance (surplus). Revenues, Expenditures, and Expenses  Total fund balance in the general fund in CxcCsS of monspendab,stictad, commite-and Eixcessafmonpendabie, restricted, and commiuertandibahmge over totalfund-b balance (deficit).  Property Tax  Athy  The County of Humboldt (County) is esponsible lor thp collection antlllocation of propcrly Luxes. Under California law. property taxesarassessed and colected by theCounty up to 1%0 of the full cash value of laxable property.plus othefipereases approved byhevolnd distributed in accordance with statutory fomylashsfis. recognizes properly taxcs wher-the individual installments arc due, Sccurgdiiperly taxcs arc levicganpr bcforetheinst day of March of each yoar. They become a lien on Alproperty Of March I preccainghe fiscal yearfor which taxes are levied. Thesc laxus are paid in 893 dal installments; thc firsl is dugh ANgember 1: and H delinquent with penaltics allerl Docember 10;1 thc scdendHislduol Fcbruary land delinqugntwiuh; penalties after April 10, Secured propcrly Laxes, which: arc delindudmnd unpaid as ofJunc 30sare declared to be tax defaulted and arc subjcct lo redemption penalicsragspad intcrest when paidTihc delinquent taxes are not paid at the cnd of five years, the property is seldalpublic auction andle AN, proceeds ure used to pay the delinquent amounts due. Any excess is remiteglfAlaimed, to (heaxpaycr. Additional tax liens are created when thorc is a change in ownorship of propes upodicomplction of new construction. Tax bills for thesc ncw lax liens arc issued throughout thefiscal Veasa and contain various payments and delinquent dates, bul are generally due within one year. If'thencw tax licns aro. lowet, the taxpayer receives a tax retund rather than a tax bill, Unsecured personal property taxcs arc nol a lien against real property. These taxcs arc due 0n March  provided thet.soll lected within 60 daysAeycar-and.  GhRt  l,and become dclinquent, il' unpaid on August 31.  37    City of Blue Lake, California Nntes to Basic Financial Statements, Coutiumed For tho yoar ended June 30, 2023  1. SUMMARY OF SIGNIFICANT ACCOINTINGYOLCIS, Continued  Thc City participates in an alternative method of distribution of property tax levies and assessments known as the "Tector Plan,"The! State Revenue and Taxation Code allow gountics to distribule secured roal property, assessment, and supplemental property taxes on an accrual Basis resulling in Iull payment l0 citics cacb tiscal year. Any subsequent delinquent payments aodi penaltres and interest during a fiscal  ycar will revert tollumbolde County. Inierfund Transfers  E  Rosources are reallocated between funds by reporting them as interfunatransfers. For thet purposes-of thc Statement of Activities, all interfund transfers between indiesanlgivermental fundshavebeen  climinated. Budyetary Accounting  Au  'The City Council reviews and adopts annual budles'for the détEpecial Reveue, and Capital Projecl Funds. Budgelary control is lcgally maintalnd al tho funitlevatforthese funds. The preliminary budget may orr may notl bea amended by lhe Civy ClnSl: and studepled bytesolulign by the City Coucil The City Council may approve bydgclathendments by motion duringhe fiscal ycar. Only the City Council can authorize transfers bewehunds and approwciinilgnd loans. The City Manager is authorized to transtprbudgeted amountswithin a: fund withoutformal council action or approval. Expendityrsiay not legaliyexpeed appropeiauons at tho tund level, which is the lcgal level of contral. Ciyiggnoil approved onc  approprticn during thc liscal ycar cnded June 30, 2023, Baislinformation! is presented fortheGencral, Spceial Revenuc and Capitail Projecl Funds in the fund Aatemcnt. The budget information is presented on al basis consisient with accoil/princeiples. Appropriatiotspcpl open projcct approprialions, and unexpended grant  on or befurc June 30 in accordance witl, lmunictpal coddiy  HCMA    4  UEN  Supplemchtal appropriations,  appropriations, may be madc during (he fiscal year. The  awn  generally accepted  approprimubalapsc at tho end of caçhscal ycar.  "Da Use of EstimteA  VY  The preparation ofhisslasihents in conformity with accounting principles generally acccpted in the United States of Americrequires management to make estimates and assumptions thai affect the reported amounts of asselliabilities, revenues, and expenses. Actual results could diflcr from those  cstimates. Reclassifications  Cortain amounts have becn reclassified to provide for comparablc results 0n a ycar to year basis.  38    City of] Blue Lake, California Notes tol Basic Financial Statements, Continued For thes year ended June 30, 2023 2, CASH AND INVESTMENTS following stated al lair valuc:  At Junc 30, 2023, the City's pooled cash and investments, classificd by malurily, consisted of the  Nnttate $  Market Valuc   8994 161,899 164,529 164,629 3,895,742 3,895,742 3,895,742 ,895,742 $514,060,371 $4060,371  Cash equivaleots aud investments pooled. Poolcd aasb, al fair value Cash inl bank Cash on hand Total pooled items Poolcd invostmnts, alf fair valuc State ofCalifomia Local Agenry Invostment Fund Total pooled investments Tolal casb equivalents and investments pooled Amouuts reported in: Govermental funds Genera! Specialrevenue Enterpisst Water EANARAe Tolal cntorprise lunds - EGovermental: activities uipainsisypesiale Tplal ERAR   Restricted suntracy  Uhrestrictod  826,104 S 997.905 S 1,390,128 P 43,808 $ 997,905 $ 1,390,128 903,089 1,900,994  $5 Totals 826,104 561,024  392,223 Hth 17140)  'Total governmenval funds i) 342,223  5187,981 S 859,281 $ 1,047,262 176754 S 903,089 $ 2,670,243  1679,173 1,767,154 2,159,377 Kair Vahie 3.838,259  1,622,981 2,670,24. 4,060,371  p  Wcighted. Average Average Malurity (Ycars) Aunual Yield  kvestment Typerty Tncal AYTAesme  0.00  2.17%  a gl  California statutes authorize cities to invest idle or surplus funds in a varicly of credil instruments as provided for in the California Government Code, Section 53600, Chapter 4-FinancialAfairs. Theo only authorized investment vchicics that address interest rato risk, credit risk, and concentration of creditrisk, per tho City's invesimont policy, are the Statc of California Local Agency Investmen! Fund (LAIF) and  certificates al deposit in California financial institutions.  39    City of Blue Lake, California Notes to Basic Financial Statements, Continued For the year ended June 30, 2023  2. CASH AND INVESTMENTS, Continued  Concentration ofcredil risk - The City'sinvestment policy does not allow for an investmeni in any one issuot thal is in excess of five percent of the government'st total investments. Thc investments made by the Cily Trcasurer arc limiled W (hose allowable under State statutes afhcorporatcd into the City's Investment Policy, which is acccpled. annually by the City Councilherelwereng.daecnumations in any Thç Cily participatcs in an investment poul mânaged by the. Stteof Caifamidgponn as the Local Assct-Backed Sccuritics. LAIF's investmenis arc subject W credittiskwith the full faithand greditof thc Slatc of California collatcralizing these investments. In additig-thess Structured Notos AndiAsset Custodial credit risk - deposits. For deposits, thisi ist thepiskithati mi the event ofapatk lailure, the City's deposits may not be returned to il. The City's Investment Policy.addrçsses custodial credit risk, which Custodial. credit risk- - investments. Hori investmehtsrthis is therisk thal,inthclevent oft thei failurc ofthe counterparty, the City will not be able torédoier thpvaluefisi invostmonts obcollaterai securities that arei in the possession of an outside countelparty, Tor the investments maintained by thc City, no securily was uninsured ur unregistered orl holdbabrokerage firmyhighi isalsethec counterparly fur thes security. AL: Junc 30, 2023,Ahetarying amount efiheCity's depasits was $164,629 and (hc balances int financial institurions MERNIRMAS4RANolaI. amount was covered by federal depository insurance. Investmntin LAIF: LAIF issltedat umortiedigst, which approximatcs fair valuc. The LAIF is a Asuune 30, 2023, the total fair valtemount inyésted by all public agencics in LAIF is S25.6b billion oiththe Cily's fair valuc amolntss $3,895,742, Of the total invested, 2.78% was invested in SiruchaiNotes and Asset-Backed; asyrities. The Jocal Investmont Advisory Board (Board) has oveightsgibilily for LAIF. TleBoard consists of five members as designaicd by State Statute. The fair valuestitbe Chy'sinvesimeitiy this pool is reported ini thc accompanying Inancial statements ata amounts babedpon the City' flitas share oft the fair value provided by LAIF for the entire LAIF portfolio (in relatigntpnthe aptortized cost of that portfolio). Tho balance uvailuble for withdrawal is based ont the accourtiug edidshaintainedi by LAIF, which arc recorded on an amortized cost basis.  onc issucr lor the ycar.  Agency Investment Fund (LAIF) which has invested 2.78% of ineladifurds  Backed Sccuritics arc subjcct to markct risk such as changes in interest rates  in Strugtured Notes and  follows the Government Code.  GH5,      .  spsped of the Califomia slaTregsury   throghiyhich local govornments may pool investments.  40    City of Blue Lake, California Notes to Basiç Fimancial Stateuents, Continued For the year ended Jue: 30, 2023 3. RECEIVABLES  Reccivables consisled ofthc following al June 30, 2023:  Goveromental Activilies 10,979 $ 229,920 790,041 816,354 1,847,244  Business-type Asuiviliss 124,961  ATotal  Accounts Inlercs Intergovernmeni Luins Tatal  08163544  200:165 415 2,047,4590  Thesc amounts resulted in tho Tollowing concentrations in receivables:  Individuals / Busincsscs, N Other governments Financial  46.5% 412.2% 1b%  Amounts do not indiçate a significant ncthtratibn (gryaterthan 25% itli's any single individual,  business, financial institution, or goyerinpara agency. 4. LOANS RECEIVABLE, A At. Junc 30, s lng   e A  TEA Begirimmunn S  Inding  July 1,2022Alfitions Deletions June 30, 2023  bgial redovelopment Fedevelopnent Totalleansnotes receivablei  834,290) S 6,200 840,490 $  $ (21,536) S 812,754 (2.600) $(24,136) $ 816,354  3,600  Thc loans consis diderehel-tepay.ment and below market intercst ralc housing rehabilitation and busincss dcvelopment' MoansSubstantially all of these loans are secured by dceds of trust and arc Substantially all the receivables are expected to be collected morc than one, year after the date of these  repayablc upon the salo orhansler of the underlying properties.  financial slalcments.  41    City of Bluc Lake, California Notes to Basic Financial Statements, Continued For the year ended June 30, 2023 5. CAPITAL ASSETS  Capital assol activity for the ycar caded. Junc 30,2023, was as. follows:  linlance Juuc3 30,2022 $ 480,284 $ 40,101 520,385 1,186,507 2,279,736 1,232,056 318,018 5,300 5,321,617 113:186, 5,842,032 EXIRA (268,368 (1,008,609 (949,744 97,M1" (530) 2,797,294 5317,679 $ 125,769 $ A  Additionsi Iranslers  Dclctions' Transtlis Juc 30,2023  Bakncc  Govermmsalhlactimies: Sondiereciable assets: land Cunslruslion. inj prugress Total Didepreciable assets Depruciable assets: Lundi improvemunls Infrastricture Huildings and imiprovenients Machinay and equipmenl Software Total depreciable ASsets Total Accimdatud deprocialion; Landi improveincnis Infrastruchuc Buildings gadi improvements Machinery suu equipnent Sollwarc Nei depreciable.ssels, Total umièy MS e h. , Rin HN  180,284 563,41 2,313.151 Mits 1,242,743, 327,537 5,300 7492144242 6,15N,991 (313,829) (,140.692) (979,756) (299,676) (,54) (2,715,513) 2,724,899 $ 3,443,418   7.609) 236,265 203.717 (7,699) 3B416,549  He) 68,995 34,015 10,687 9.489 Hath, (65,461 (92,029 (3001 (2.652) 4,060) M91190)  PMY 780041 7,609  i5 7,609  Total nccumulated depreciation 412,524,553)  M7  1 WN Gioverantatwpefivitis General Epement Surcci majttnarce and lighting Parks andgrcation Totals  Deprediangi expense for capiualasseh was charyaagategories. as follows;  S  37,376 105,662 48,152 $ 191,190  42    City of Blue Lakc, California Notes to Basic Financial Statements, Continued For the year ended. Fune 30, 2023 5. CAPITAL ASSETS, Continued  Capital asset activity for the year ended. June 30,2023, was as follows:  Bilue Juue 30,2022 Additious * 74,877 $ 46,016 1241,893 15,916 615,547 1,391,388 2,314,569 1.337,720 4,458,613 105:2845 (5,710309 (200) (17,98 08.915)4 (1,049,554 (5.0,1924 (95381) s0j PH A4l/1,252.170 1.373,063  Translesi Dclcuions, Jyne 31,2023  Balunce  Dusiness-typez activities: Nondepreciable assets: land Canstruction inj prngress Tolal momlepreciable: a5eis Depreciablo assets: Buildings andi improvercnis Macbincry and oquipincut Watcr systent Sowers system Tolalt depreciable asseis Total Aecumulated depreciation: Buildugs andi improvcments Machincry and cquipucnt Wators system Sewer system 'Total necumnulated depreciation Nei deprecixble ASsClN Tutal aut capital: assefs  74,877 34,377  (11,479) 0K49UIIS e  70,494 8,359 26,431 105484,  (28,1d4) (1431225) BEE 37911)  1,399,74 2,341,300 4,443,04 139A43325 d 4,5,916) (535,998) (1.077,688) (1,599,173) (3,228,775) 1,214,224  01,639; S 1,323,483  Deprçoiation expense for capitataysts was chargedia lumctions as follows:  8 1 SIHH ,  ug   Barines-lActivlies Water fund Sewer funds  A Tolal 3b Adp  $  41,094 102,131 143,225  43    City of Blue Lake, California Notes to Basie Financial Slatements, Continued For the year ended June 30, 2023  6. ACCOUNTS PAYABLE AND ACCRLED LIABELITIES  Accounts payable and accrued liabilities consisted oft the following at. June 30,2023:  Governotental Business-type Activities $ 94,256 13,370 112,626  Activitipsi  'Tolal  Accounus payable Accrcd payroll and relared liabilitics Tolal  390795 138,363 4,95244%. 18,322 44,0397 956.685  Amounts do not indicatc a significanl concentration (greater than 259)-Mithany singlc Vendon-or  individual.  7. LONG-TERM LIABILITIES  'The following is as summary of changes in 4-4.w4 June 30, 2023:  Eay $ (14,611)  Balancc S 215.481 $ 3,808 25,165 2441,646 $ 13,856  Due Within 10,148  Juls 19,441 5,816 253,257 TBe.  Additigtsi Rotiremcnts Jie 30, 2023 Onc Ycar  Notes pyalhle-Ghvenmoata, Activitics Noles puyablo- Waler Fund Talal Ficicucren! liabililies.  Notes RAvable CoverumonlAstvitis: n    8  Mi  by,2020, 4 the City entered into a lomAgreement witpthe Redwood Region Economic Development Commission for the purposes ofpurchasing real estate. The loan amount totaled $225,000 and bears an interstaofs 5% per annum for 7: yesl'ayments. are due in 84 cqual monthly payments of $I,237, beginimg/Rebgumty 1, 2021 and endinganuary 1, 2028, after which a linal balloon payment of all unpaid pringlnd interest is due. Thsjoan is secured by the purchased real estate.  Nutes payable "ater Fund 4 purpases of financing whtep'system   In 2015, the City enteredintsa loan agreement with thc National Rural Water Association for the interest. rate of3 3% per annum for 10: ycars. Payments ure due in 120 equal monthly payments of$965, beginning November 1,2015 and cnding Ociober 1,2 2025. The loan is secured by Water Fund capital  improvements. The loan amount lolaled $99,937 and bcars AII  asscts.  44    City of Blue Lake, California Notcs to Basic Financial Statements, Continued For the ycar ended. June: 30, 2023  7. LONG-TERMIABILITIRS, Continued  The following is the debt service obligations ofthe Cily for the noles payable:  Notes layable- Water Fund Notes Payable. - Governmental  Year Euding June 30, 2024 2025 2026 2027 2028 2029 Toial Due within one year S Due atter onc year Total  fActivities Principalan. Interest 3,808. 9,798 4.3589 4,815 2922 194,998, 215,481S 46,308" 3,808 211,673 Bak  Principal $ 10,048 $ 11,281 3,836  Interest 567 299  10,485 10,262 40,027 ,736 9,798 36,510  24 A, 481  S  25,165 $ 10,048 $ 15,117  890 6667 323  S  25,165 $ ASFY 890 S8 215:481 $ 46,308  8. NETI POSITTON/ FLND BALANGES  i  Net Position  Governmental Busincss-type Activities 3,227,967 $ 1,298,318 580,559 1,448,512 5,257,038 $ 3,480,200  Activitics 1,767,154 414,728  A A EA  Net investment in capttal, asscis Restricted Lnrestricted Total  9, 413  Restricted balangesare for thesane purposcs as lund balance restrictions because cxiernal restriction requirémensaret thesame. See descriptions oft the restrictions below.  45    City of Bluc Lake, California Notes tn Basic Financial Statements, Coutinued For the year ended June 30, 2023  8. NET POSITION/FUND BALANCES, Continued  Fund Balunce  Fund balanco consisted of (he following al June 30, 2023:  Nonspendablc: MajorFunds: GeneraFund Tolal Nouspendable Rcstricted: Major Funds: CDBG Pund Total Major Funds- Restrictod Nonmajor Funds: Ilighway Users Tax Fund TDA Street Fund TDAI Purchased' Transportation Pund AB-939 Solid Waste Reduction/Recyeling Aind Regional Surlace Transportation, Prokram (RETP) Fynd Americau Rescuc Pan-covi7Reetfun4 Total Nomnajor Funds-, Resisicied Total Restricted Unaigelu, Major Fiul GHSaI Fund Aha ASEESF Fund p Total Major Funds- Unagsigned Nommajor Funds: Fagreation Economic Analysisund 6 Parkl Per Capital Progranfund ToNonmajor: Funds- Unassigned Tatalinasvigned Totul Fund Balaage  A py  P 132.466  92466  392,223 392,223 45,786 9,524 422 26,084 7,460 97,061) 188,336 580,559 1,097,574 1,097,574 (57,818) (149,567) (207,385) 890,189 1,503,214   A  bhA  4  a  46    City of Blue Lake, California Notes to Basic Fimancial Statements, Coutinued For the year ended June 30, 2023  8. NETI POSITION/ FUND BALANCES, Continued  The foilowing describes the purpose of each nonspendable, restriction, and commilment account uscd  by the City: Restricted  CDBG - represents amounts restricied for lhe City's CUBG hirasfigties as (hcse prograns arc supported by spccilic grants rquiting thetestction. E Highway Users Tax Fund - accounis for the City'sr meeiptpnduiseor State gastax funds for which use is restricted lo sureet muintenunce activitiesin TDA Street Fund : accounts for the City's receipt AdiustsState Transpotations: Dovclopment Acl fumds for which the use is restricted tos strect.maintenance activitiesh Thosc funds are distributed by the Humboldt Svnty Associafion of Governments TDA Purchased Transpurtation = represents amountesiered by the Trapsportation AB-939 Solid Waste Reluetiop/Reyels represents amopsitagtricted by AB939 Regional Surfuce Trapathation l'rogram NRSTI) Fuud = represenis umounts resirictedby State Regionalsite Transportationt Programtunds for strect mainlenance Aierican Rescue açovI Relief.Fund - accounts for the receipt and usc of  r  (HCAOG).  Devclopment Acl for ransporlation, including streets and, roag  A  forsolid wastc reduction aclivile    B  ctiy  4Bedcral COVID. relicif fugl  ExraltatBapenditure: and TaniprAsptas Expenditures and transfers exceeded  appropriafidnMor the ycar ended JungB/2023, for the: following funds:  Tc Expendtures and Transfers  Txcoss Expunaitures Over Approyiainns  AP  Hinal Budget $ $  GwermmeatilAdfirilis Nonmajer Funds:  AB-9349 Salid Wasts Reduction/Reyeling! Fund Regianal Surèce Trangpo-tationF Pragam/RSTP)F Fund  24951 S 22,308 S  25,189 S 27,458 S  (218) (5,150)  47    City of Bluc Lakc, California Notes to Basic Financial Statements, Continned For the; year ended Jlune: 30, 2023 9. INTERFUND TRANSACTIONS  Trunsfers are uscd 10 (1)movc revenucs from the lund that slalutc or budgel requires to collect them to the fund thal statulo or budgct requircs to cxpend them, and (2) usc unrcstricied revenues collected in the genetal Fund lot finunco various programs accounied fori in othor fundsi in uccordance with budgctary  authorizations.  Tramnslcrs consisted oft the following at. Junc 30, 2023;  nus Transfers  Thinsfers Out  Governmental Activitios Major Funds: General. Hund CDBG Fund Toial) Major Fuuds Non-major Funds: Special Revenue Funds: HighwayUsers Tax Fund TDA Street Flynd Total Non-major Funds Total Transfors  114,6631  22,416 46,069 18,722 27,458 92,249 114,665  Regional Surface Transportation: Program (RSIP)'Fund   14,665  10. SELF-INSURED RETENTIONAUNDS  Thc City's liabilin  andecarrisr requitesiie City to maintain $15,000 in rescrvo (SIR Reserve) for  polnlial glsgauslthe CliFhg Cily maulns. $20,000 in reservc.  11, HIRKMAXAGEMENT HL  MR "Ay    B uy 1, 1986, the City enteredto joint powèrs agreement for insurance coverage. Thc City of Bluekeis exposed to various risksfoss related to torts; theft of, damages ta, and desuuction of assetsand omissions; and natyal disasters for which the Member Eintity obtains insurance The City is a mepsbpft the PublicAgency Risk Sharing Autharity of C'alifomin - PARSAC, a joint powers authoritywhich, prayideryoint protection programs for public entities covering automobile, gencral liability, creanaidhiasion losses, workors' compensation, and property claims. Under the program, the City has-a$5,000 retention limit similar to à dcductible with tho Authority being rosponsible Jor losses abow: that aLRouIL up to SI million. The Authorily has additional coverage ol' $34 million in excess ofi its SL million retention limit through affiliated risk management authoritics. The Aulhority also provides onc billion dollars uggregute per occurrence properly coyerage to is  coverages is    members with such coverage provided by putchused insurance.  48    City of Blue Lake, California Notes to Basic Financial Statements, Conlinued For the year ended June 30, 2023 11. RISK MANAGEMENT, Continued  Liabilitios of the Cily are repuried whon il is probablc thal a loss has occurred and the amount ol lhe loss can be roasonably cstimated. Liabililics include an amount for claims that have been incurred bul not reported (IBNRS). The resull uf the proceys lo estimute the claims liability is not an exacl amount as it depends 011 many complex factors, such HS inflation, changes in gal doctrines, and damage awards. Accordingly, claims are reevaluated periodically to considesthe afeatsofg géèpomic und social factors. The estimate of the claims liability also includes amoydtsifor increpsntlclain adjustment expenses related to: specific claims and other claim adjustment epenscs regardess élwhether: allocated to specific claims. Estimated recoveries, for example, firony salyage Or Aubregation arc another Tbe/ Authority covers werkers' compensation clajms upt to its P-A.RSAiw Agency Workers Compensation- exçess Pool provides exçess coveraget to'statutory limits. The Citypays an anmual premium to the Authority and may share in any surplus revenucsot nay be required toj pay an additional assessments based upon the Authority's gperalniresuits. FinanpiaPslalements: ofthe PARSAC may he obtained from its administrative ffge6.a.41525 RespohsFpad, Suite One, The City maintains no other commercial and riskpobl coverdgsjtoverns-sash, oft those risks uf loss.  conponent of the claims liability estimate.   SAN  Sacramento, CAS 95815.  Setiled claims have not exceeded coverageihany bfthe pastifine years, 12. FUBLICEMPLOYEES RETIREMENT SYSTEM General Information about the PiPlans  dN 4  Plan Descripthns:  AIL qyalitg employees are eligiblato partiopatei thc City's separalc Miscellaneous and Satety Empleyee' Poasion Plans, Both plansare part dfatseparate cosi-sharing muliple-cmpleyer detincd bemctitbension plan admirislered bytaeCalilornia Public Employcos' Retirement System (CalPERS). CAIPBRACIS as a common investuncntiand administrativc agenu for participating public entities within the slatc California. Benclit provisians arc cslablished by Slato slulute and City resolution. A full deseriptionstwe pension plan benefigprovisions, assumplions and membership information can be  found on theCAPERS website. Benefits. Provideaon,  aa  8  CalPERS provides servicexgtirement and disabilily benefits, arual cost of living adjustments, and dcath benclits lo plan mchbers, who must bc public cmployees and benehiciaries. Benefits arc based on ycars of credited servicc, cqual to Onc year of full-time employment. Memhers with fivc years of total service arc cligiblc [o retire at age 50 (age 52 for PEPRA employees) with statuterily reduced bencfits based 011 camings and scrvice credits. All mombers are eligible for non-duty disabiliry benefits after 10 years of credited scivice. Thc dcath benefit is one of the following: the Basic Death Benefil, thc 1957: Survivor Bencfit, or the Optional Sertlement 2W Death Benefit. The cost ofliving adjustments  for cach plan are applicd as specificd by the Public Employcos' Rerirement Law.  49    City of Blue Lakc, California Notes to Basic Finançial Statements, Continued For the year ended June 30, 2023  12. FUBLICEMIPLOYEES RETIREMENT SYSTEM, Continued  'Ihe Plans' provisions und benefils in offecl at June 30, 2023, are summarized as follows:  Miscellancoas (Claswie) Drior to January 1,2013 Mammary').203a  2013 2%855 5y yoars sorvicc i: ycars seryice. Monhly foy Jiic 50 2.0%-2.5% 7.0% 12.21%  Miscellanenjy (PEPRA) AIES 1842%1 024 Monthlyfori lt 2.0%  Safety (Classie) Aror Lo, anuay 1, 2%@5 50 5: yeurs Monthly lorl life 63 442.5 5%  Hire datc Bencfitt tormula Bcnctity vcsting schedulc Henctit payments Retiromsat age  Monthly benefits, as a %ofuligible. oumpenwatinn Kequird cmployec contribulion: Jaocs Roquired employar contributionr ratcs no cuurent roquired. ratu of' cuntribuliuns.  ( Currunuly, the Cily has no active safety employees asi itd outsources ils law unforvemcnisehs. Asar result, there1 Is  Contributions  Scction 20814(c) of the California Public implbyees Rotirercnt Aw-requircs thal the employer contribution rates for all public employers bc detprmined on,ab-annual asisiby. (he aciuary and shall bc cffective on the. July 1 following noticeofia chage in thente. Fundingigontibutions for both Plans are determined amually o0 an actuariafihasis as of. June AApy CalPERSThe actuarially determined rate is the estimated amount necessary toinance the costipenefits sarned by employcus during the year, with an additional amount foafinande any unfundsudiauiy, The City is required to coetribute the difference between theractuarially dotermned'ate and thc contribulion rate of Fort thempachded! Junc 30, sEashsipApuial as parl ofp punsion capense for eachl Plan  emplayees. E BAATIS d s werpNgllows: e R, Pensions  hn  e,  AB Miscellaneous S 129,005 $  Safety 7,872    Contributions - empleye  a  Pension tahilities, Pension Expenseind Deferred Ouflowsinjlows ofl Resources Related! to As of Junc 30, 2023166, Cipyireportod net pension liabililies for its proportionale shares of thc nct  H  pension liability of each Planasfollows:  Proportionate Share ofNet Pension Liahility  Miscellaneous Safoty  S  1,127,234 106,766 1,234,000  Total Net Pension Liability  50    City of Blue Lake, California Notes to Basic Financial Statements, Continued For the year cnded June 30, 2023  12. PUBI.IC EMPLOYEES RETIREMENT SYSTEM, Continued  The City's net pension liability for each Plan is measured as the proportionate sharc oft the ncL pension liability. The net pension liability of each of the Plans is measured as of. June 30, 2022, and the total pension liability for each Plan used to calculate the net pension liability was determincd by an actuarial valuation as ofJunc 30, 202] rolled forward to June 30, 2022 using standàrd update proccdures. The Cily's proportion olt the net pension liability was bascd on a projcction oltneCiyylong-tem share of contributions to thc ponsion plans relative to the projected contributions ofallparlicipaling employers, The Cily's propurtionate share of the ncL ponsion liabilily for hastrnse 362023 and 2022  actuarially dotermincd. was: as follows:  "    Miscellanenus 0.03980% #30,00:90% 0.02409% -11,0]  Propartion -June 30, 2022 Proporlion- -June: 30,2 2023 Clenge-hnuase/Dwgase)  010155%  For the year ended. lune 30. 2023, the City rgognzsApensipss pense 81$752,272. AtJunc 30, 2023, the City reported deferred outflows of resources andi deferredjnflows ofresources related to pensions  from the following sources:  ABI Deferred Outflows of Rosomees $ 126,273 $ 27,056 223,339 43,169 1,368 136,877 558,082 $  Deterred Inflows of Rosources  14 BBA  Changes. OA suimplions  Ditiehehelween Expected dandActual Experience MRtagost botween Projected and AbL hvostment Farnings DincMuksbelwoent Emplayer's Contrinptions and Proportionatc  16,321 6,864 214,003 237,188  ADE  Sharc delbinylions Change in!  Proportion  Pension ContrbutionsMade Subsesuepriol Measurement Date  $  $136,877 is reported as déferred outflows of resources rclatod to contributions subsequent to the moasurement date that will be recognized as a reduction of' thc nct pension liabiliy in the year ended June 30, 2024. Other amounts reported as deferred outflows of resourccs and deferred inflows of  resources. related toj pensions witl be recognizod. as ponsion expensc as lollows:  51    City of Blue Lake, California Notes to Basic Financial Statements, Coutiuuell For the year cnded June 30, 2023  12. PUBLICEMPLOVEIS RETIREMENT SYSTEM, Continued  Yoar Ended 30-Jun 2024 2025 2026 2027 2028 Thereafter  $ (28,478) (14,722) (4,242) (136,57541) (184,017)  Actmarial Methods and Assumptions  The total pension liability was determined by actuarial vatuations as of. Junc3.2019, which were rolled forward LO June 30,2021, using the following acutilllgds and assuniptions: 1  Fp GA Y B  sltas  Actuurial Methods and Assiumplians: Actuarial cost method Actuarial assumptions: Investment rate of return Payroll growth Discount ratc Inlaign Morllity P DAB, 4MN   Entty-agéAgmal cost mAS  75% 690%  VRE A9  690%, netofp pensionplan expenses including inflation  Salarkincreases NAAR Variventy age and servico  rale table   M Derivedising CAlPERS' membership data for all fmds allowance fidor an purchasing power applics  Post-retirement benefit increaa Contract copRupto2.596 until purchasing power protuction Thc undening mortality table usedias developed bascd on CaIPERS' spccitic daia. The tablc includes YSEs of mortality imprgements using the Socicty of Actuarics 90 percent of scale MP 2016. Fori mpgaais, plcase refenfs.the Decomber 2017 cxpcricncc sludy report. All other wpiwPad on the results of't thc December 2017 actuarial experience study fort the expericngestud perjods 19971 to 2015. The expcricncc study can bc oblained at CalPKRS'  websito under Forms angPuhjcations.  Discount Rate  Thc discount rato usod to measure the total pension liability was 6.90 porcont. To doteimine whether (he municipal bond rato should be used in the calculation of thc discount ratc for cach plan, CalPIERS sircss tested plans thal would most likely result in a discount ratc that would be different from the actuarially assumed discount rate. The tests revealod the asscts would noit run out. Therclure, the current 6.90 percent discount ratc is appropriate and thc usc of (hc municipal bund rale calculation is not decmed ncccssary, Thc long-erm expccted discount ratc of6.90 purcent is appliod LO all plans in (hc  Public Employcos' Retirement Fund (PERF).  52    City of Blue Lake, California Notes to Basic Financial Statements, Continued For the year ended Jue 30,2023  12. PUBLICI EMPLOYEES RETIREMENT SYSTEM, Continued  Changes ofAssumptions  The cash flows used in the testing were developed assuning that both members and cmployers will make their required contributions nn time and as schedulcd in all future Acars. Thc sitess test results arc presented in a detailed report called "GASB Crossover Tcsting. Resbyehatcap be obtained at The long-term expected rate of return on pension plau investenta.was determinedusing a building- block method in which expected future real rates of return (kBetedittims, net-prpension 53 In determining the long-term expected rate of return, CalPERS took intoaçcoynt both shurr-temiAnd long-term market return expectations as well as the expected pension fund cashfloss. Using historical returns ofall oft the funds' asset classes, expected comppaneroetrio). returnsiwere calculated over the short-term (first 10 years) and the long-term (11Aars) usinga- huilimg-bhskpgroach. Using the expected nominal retuns for hoth mypee value pbenefits was calculated for each fund. The expected rate offreturn was setibyxaalgulating thc Tounded single equivalent expected return that arrived ut the sanplesent valuejofb beneftsfpr. cash llows as the one calculated using both short-lerm and lony-term retpns. Thgiexpected ratépf rétiihn was (hen set equal tot the single equivalent rate calculatertabove and adjusted,to açcount for assumed administrative Ihe table below reflects the long-term rexpècted real rates beeturby asset class. The ratos of return  CalPERS wobsitc under the GASD 68 section.   aY  Aa  plan  investment expense and inflation) are developed for each major asseticlass.  3 1  expenses.  were caiculateAtir allocation,  matkelisimptions applied to determinc the discount rate and asset  AR  -   Asset ClasU  RoMet Target Real Retum Ycars I  "Allocation  1013 4.45% 3.84% 7.28% 0.27% 0.50% 1.56% 2.27% 2.48% 3,57% 3.21% -0.59%  A Global equity- cap- weillen HhGlohal equity non-cap-weiite Oriyaie Equity BAuIy Moreatebacked Seçurines" Invosmnent fradgepiporalcs lligh Yield Emerging MAeRE Debt Private Bedi Real Assets Leveraye  30.0% 12,0% 13.0% 5.0% 5.0% 10.0% 5.0% 5.0% 5.0% 15.0% -5.0% 100.0%  W45  (1) An expocted inflation of2.3% usud lor lhis period.  53    City of Bluc Lake, California Notes to Basic Financial Statoments, Continued For the year ended June 30, 2023  12. FUBIICIEMPLOYEES RETIREMENT SXSTEM, Continued  Sensitivity of fhe Proportionate Share of the, Net Pension Liability lo Changes in the Discount Rate The iollowing presents the City's proportionate sharc of thc ncl pension liability for each Plan, calculated using the discount rate for each Plan, as well as what the Chayfproportionale share of thc net pension liability would be ifit were calculated using a discount ratohatis oneipercentage point  lower or ane percentage point higher than the current rate:  Cirrent DispathRate  1% Decrense 5.90%  1%Incroase 90%01 763,246 73,177  NcL Pension Liability as of June 30,2023 Misccllançnus Salely Total  1,569,636 as 1,127,234' 147,8658 1106,766  1,717501 $744334,000 $4836,423  Penslon Plan Flduclury Net Position issued CallERS financial reports.  Detailed information about each pensipntpan's fiduciaryiner position A avalable in thc soparately   3t  13, OTHER: POSE EMPLOYMENPBENEFTIS  BPr.  Plan DespAiARPN, The Cifadmisters a E Baeth Provided ph health care CONHRSe  defineBRtr pnsl-emplayment healthcare plan.  single-amperd  y  Retiresirealigihle for medical benetits after 15 years ofs sorvice. Thc City covers 50% of the retiree's health inslrdpremiums: upt tot the agesy Bath 65. Benefits are not providedfor reticcc spousc oT dependent  831  Employees Covercaby BenefTerns  ALJunc 30, 2023 (lhc measurehent date), tho following employees were covered by the benefit terms:  Inactive Employces Receiving Bencfits Parlicipaling Active Employees Total Number of participants  0 0 7  Inactive Hmployees Entitled to But Not Receiving Benefits  54    City of Blue Lake, California Notos to. Basic Fiuancial Statements, Continued For the year ended. June 30, 2023  13. OTIJER POST EMPLOYMIENTBENEPTIS,Continued  Contributions  Thc City pays benefits as they come due. Actuarial. Methods and Assumptions  'the Cily's net OPEB liabilily was mcasured as ofJune 30, 2022and the wol OPEB liability used to calculate the nel OPEB liability was deiermincd by an actuarialyalnation, daledue30,q021 bascd 011  the: following aotuurial methods and assumplions: Acluarial Methods and Assumptions: Actnarial cost method Actuarial assumplions: Discount ratc Inflation Salary increases Invesiment rawe of relurn Mortality rate () Retirement rates  Wil. 1sp 9, A  Entry-age actuarial cost method 5.54%, nct ofespenesN 2.50% 2.75% per annun AW 3.54%, net of expeises  pteelheons employees B miscean-lus employees  w  Bir, MA  2017 CalPERS Mortality for Miscellancou Schgols Eiployees Ilired203'and later: 2017CAPIRS2.0M44 62 Rates for freuaui2 and earlier: 20172AURSE:S @ 55 Ratcs for  1i    Pre-refiremspt TwtRA2017 CalPpMSmover for misccllançnus employces  Heathzre trend ralc P  9RE0Q% BA  WL  e mortality assumptions are based on the 2017 CAIPERS Active Mortality for Miscellaneous Emplyees table created by CAlPERS  CalPERS periodically studies mortality for parlicipating agencelidesablisles: mortality tablestiats aremodified versions ofo conaonly uscd tablcs. This table incarporiignpytaliy, projection as deomed appropriate based on CalPERS analysis. (2) The turoverassumptions: araibased on thc 2017 CalPERS Turnover for Misccllancous Employecs table created by CAPRRS: CalPERS periodically studios tho cxpericncc for participating agencies and  wn  cstablishes tables that' are apprppriate for each pool.  Discount Rute  The discount rate used to measure the total OPRB liability was 3.54 pcrccnt. Sincc the City's OPEB Plan is an unfunded plan, the discount rate is based ons an index of20-ycar gencral obligation municipal  bonds rate. AA or higher.  55    City of Blue Lake, California Notes to Basic Financial Statements, Continued For the year ended June 30, 2023.  13. OTIER POST EMPLOYMENT) BENEFITS, Continued  Changes in the Net OPEB Liahility  The changes int the nct OPEB liability for thc Plan arc: as follows:  .  Total OPER iducjary Ne1:OPEB Liability, NgfPositign Liability  Balance at 6/30/2021 Measurement Date Changes fur lhe ycar Sorvice Cost Interest on' TOL Employer Contribulions Benefit Payments Actuall Investment Income Administrative expenses Changes in Assumptions Experience (Gains)/Losses Other Net Changes  $ 242,241$ 2.59 5/138 (3,523)  pa3 9 (68.713 M (80835   242,24L 399 (3,523) (36,636) (68713 (80,835) 161,406  Balance ut 6/30:2022 Measunement, DAtEh MS 161406 I$ Sensitivity of the Net OPEB. Liubliglunges. in the Dschunt Raie"  MAV t   'the flowingseE OPEB labityufthe City ifit were calculated using a discouni ralci that  is ono pergéitags-pui aibP Aily"   onc pereciayupoint. higher than the current rate: Decreases MsnDiscount Rate 1% Incroase  h.  B 154%)  (3.54%) 161,406 $  (4.54%) 190,576   Not OPEB Liability $L14137,306 3  Semsithvvpre.Na OPEB. Limbilipfhungesi in the Health Care Cost Trend Rutes 'l'he followiny" presenks the neL ofBPiability of the City ifi it were calculated using health carc cost trend rates that aregnei bercentaggpoint lower or one perçentage point higher than the current. rute:  1% Decrease Current Trend 1% Increase 179,769 S 161,406 $ 145,223  (3.00%)  (4.00%)  (5.00%)  Net OPEB Liability $  56    City of Blue Lake, California Notes to Basic Financial Statements, Continued For the year ended June 30, 2023  13. OTHER POST EMPLOYMENT BENEFITS, Continued Recognitlon of Deferred Outflows and Deferred Infiows of Resources  Gains and losses related to changes in total OPEB liability and: fiduciary net position arc recognized in OPEB cxpensc systematically over time. Amounts are first recognized inOPEB cxpcnsc for the year the gain or loss occurs. Thc remaining amounts are catcgorized as deferred.oulfows and deferred inflowsufresourcus: relaied LO OPEB and arc lo be recognizedi inj AROPHATe recognition  period differs depending 011 the source oft the gain or loss: Nel differencc betwccn projccied and actual eamings on OPEB plan investments All othor amounls  5 ycars  49  Expccied avcrage: romaimngneryice lictime (EARSL)  OPEB Epense and Deferred Duflowwinjlowy ofResources! Rearedig OPEB  S4V  lor1 the fiscal year ended June 30, 2023, the CiytsggnizedODHB expenséof $21,469. As of fiscal yearended, June 30, 2023, the City reported dfemesitflowsBt inflowkofresptirves: relatedi 10 OPEB  from the following sources:  Deferreg Outflows, of Resources  Deferred Inflows of Resources $ (65,094) (33,751). (98,845)  ARA Hh, M a  Dierén  cer in assumpions  and actiidiberience $    24,060) 24,060 $  $  Amountereppted. as defemadautinePesuses related to OPEB will bc rccognized as oxpense as  follows:  Deierred Onullow/Cnilows) of Rcsources $ (6,568) $ (6,568) $ (6,568) $ (6,568) $ (6,568) (41,945) $ (74,785)  i 1  car Ended. June 30, 2024 2025 2026 2027 2028 Thercafter  57    City of Blue Lake, California Notes to Basic. Financial Statcments, Continued For the year ended June 30, 2023  14, COMMUNITY DEVELOPMENT BLOCK GRANTS  The City has been awarded various block grants by the State ofCalifornia-1 llousing and Community Development. These grants fund housing rehabilitation, business develapment, and infrasirucuure Revenues and expenditures for activities relating to the housing rehfbliationiand (hc business development are accounted for in special reyenue funds. Thrgnshthis prgeram,. thc Cily pays for housing rchabilitalion, business expansion and retention, plug Baministalptinsnm costs, At thc  improvements to City streets.  completion ol projccis bencliting thc privatc properly owners, lgiciy  note, secured by a decd  oftrusl for (he cost of  isusan E1  the improvements.  Thesc nolus carry ratcs ranging from 1%t0 10%. Most ofthc noicsfeduirot topayment whunt theproper issold, but some roquire period amortized paymenis. As thosc notes' arc repaidfunds may baausedfor  ncw improvements, program costs, ad loans to private propery owricrs.  CDBG Program Income (PI) Remse Agreement  AI  Eflcetive November 18, 2014 the City enferod intathe Reuspgroemen. which allows the City to ceceive repayments from CDBCi and spend thosPlfunds Mhe absenes fan active CDBG grant contract. The Agreement establishes policiesand" appcedures for thc adinistration and utilization of Program income reçeived as a direct resltateligible actiyllies funded ynder CDBG contracts with the  City. The. Agrecment allows five waXS t9. R manage P: A I.JFixpend monies on active geantcontract activities RBs# 2.Jxpend mopics.n.generala adhitisthtion activitics 3. syeRRHENARAAn: approvesiolving, loan fund 5. Rerurothe monies annualsro.the Departhhent (CDBG)  4. lixpendgénies on apprys waiveragtivs when no activo contract is in forcc  54 CONTINGENCIES  The' Csa parly LO claims and lawsuils arising in the ordinary course of business. Thc City's manigemerlnd legal counsel ato ofthebpinion that the ultimate liability, ifs any, arising from these claims willnorhave malerial adversuimpact on the. financial position oft the City. 'The parlicipates in a numbet otrederal and statelled grant programs. These programs are subject to program compliance auditsbsthe granwihe amount, if any, of expenditures which may be disallowed by the granting pmiAAAsimiat at this time although the City expects such amounts, ifany,  Bt  City  to be immaterial. 16. CO.MMITMENTS  Thc Cily has contracted with thc Humboldt Bay Municipal Water District (HBMWD) for water purchascs. The agrccmient cxpircs Junc 30, 2037. The City has an option to extend the agrcement for an addilional lon years. The agreemen! will be automatically extended to correspond to thc Lerm ofan agrocment entcrcd into botween HBMWD and the State of California. The water rate paid by the City is based 011 numerous factors. Rates ae determined by allocating IIBMWD's opcrating costs, mainlenance, ropairs and replucement lu all users connected to the IU3MWD systen.  58    City ufBlue Lake, California Notes to Basie Financial Statements, Continued For the year ended Jume 30, 2023 16. COMMITMENTS, Continued  On Junc 27, 2019, thc City entered into a contract with the JIumboldt County Sherifl's Department whercby tho County agreed lo providc law cnforcement services to (he Cily. The lerm of the current agreement was for thc period July 1, 2019 through Junc 30, 2023. Thc COSL LU lhe City umder the agreement was $319,671 annually, with the amount for future years subjechto u1 annual recalculation.  Fither party may terminate this contrucl upon 60 days writlen nolice, 17, NEW ACCOUNTING: PRONOUNCEMENIS  The GASB has issued statement No. 94, Puhlic-Privale u PNAREAAperNes and Availahiliry Payment. Arrangemenis". The objective of this Stat-ellixifbetter mestginformation needs of financial statement users by improving the compambilisasHfmamcial statéments among governments that enter into PPPs and APAs and by mhikrmaNisie 1ls relevance, and consistency ofinformation about PPPs and APAS. The impiementation oft this'statemeht The objective oft this Slatement is 101 betler mcet theanlormation' needspf financial statement users by (u) establishing uniform accounling and financiaoeporting requrgngisfor: SBIT'AS(b) improving the comparability of financial statements among poMemmenisiha haveriered inuo SBITAs; and (c) enhancing the underslandabily, reliabiliyaplovapee and consistency nination about SBITAS. Thc implemeniation oft this statemcot didgghave n cfledgn thc financials Slatcmenis. The GASB has issucd Statomeat N "Omnibus 201The objccuves of this Slatement are to cnhance comparability, in accounting linancial repornsndno impruve the consistency of authoritative liigralmtet Apssing()asliçe issuos thal havebccni idenlifiod duringi implementation and applicatbnaicar in GASB. Statcmonisind (2) accounting and Financial reporting for linancial guarantens fhe requiremehiyalhed lo leasespPs, and SBITAS will take effect for financiul stateménts, starting with the Fsclsss that endeJufe:30, 2023. The requirements related 1o financial guaie andi the classification andeporting of deritjative instruments within the scopc of Statement SAyllitakee effect fori financial stateelts starting with the fiscal year that ends June 30, 2024. The SBithas issued Stalement Ao 100, Accowning Changes and Error Corrections-an amendmemiaoGASB Statement Nali?" The primary ohjective of this Statement is wo chhance accounting: angtinancial: reportingreapementst for accounting hangesamdeorcoratga: to provide more unlemtEylabis, elPvAn, consistent, and comparable information for making docisions or assessing accounbility. Thersguirements ofthis Statement will take effect for financial siatements The GASB hus issued Statement No. 101, Compensated Absences." The objective oft this Statement is to better meet the information needs of financial statement users by updating thc rocognition and measurement guidance for compensated absences. That objective is achicved by aligning the recognition and measurement guidançe under a unificd model and by amending ccrtain previously required disclosures, The requirementsafthis: Statement will takc cffcet for financial statements starting  did not haye an effect on the fimancial slatements. The GASB hasi issued statemen! No. 96, SubscriptionteAst  gimhation Techmnlpgy Arrangemenis".  s sH  1  V  starling with the fisellye fhatends. June 30, 2024.  with the fiscal year that ends December 31, 2024.  59    City of Blue Lake, California Notes to Basic Financial Statements, Continued For the year ended June 30, 2023 18. SUBSEQUENT EVENTS  Events occurring afler June 30, 2023 but before the financial statements werc available to be issued must bei evaluated for possible adjustment to thes financial statements or disclosure. The effects of subsequen! events that provide cvidencc about conditions that existed at June 30, 2023 are recognized int the accompanying financial statements. Subscquent cvents which provide cvidence about conditions that existed afler Junc 30, 2023 require disclosure in the accompanying notes. Management has cvaluated thc activity ofthe City through Ocober17.2024 and concluded that no subsequent event(s) have occurred that would require recognition in the financial statements or disclosure in the notes to  thc financial statements.  60    P   A  REQUIRED SURPTFMENTARKNFORMARION  1H6  Nai 5  Hla,  61    City ofl Blue Lake, California Required Supplemetary! Infnrmatinn- Sthedule ole Changsi ia Ihc! Nel OPLBI Liability an Relales Katios Lnst 101 Fiszul Ycury Total OPEBH Hability Scrvicc Cost Intercat ant the1 1otal OPEBI liabiliy Dinereces beiwves symalodlali-ywie Benchit Paymeris Changes ofessumptions xjuricica (Carsyl XKKLS Contrijutions- cupicyer Vely chnyei in IEH lipbilily TOtLOPFB1 lixbility begiuuiny 'Tvll OI lajbilily" -endling (a) Plant fiduclary net jaskloo Comnbarions- eriploycr Conlubilious- employee Auknl irveslinenl npurrs Adninisiraive CKpease Bencit paymenis Net changei inp plsuf fduclary nut pusitkn Plant fhduciary notp positlon- leglonbg Plin twiucinry petp positiun -eling (W NutCHJlI linbility- -eadingmo-(W) Casered-cmp.oyos payioll Ne:021441 lighily asapcicenlige: a gvafsf-amplayyo pvfall Nulus Lus Scbrlule nGASB 75 wsi aplau 2jCayeradr paym Sjfreschr riscal  fhp AD, gbte  2023 2122 23,595 2 21,833 5,138 4,555 0,523) (36,636) 1,144 (69,7131 (80,8551 27,932 242,241 214,144 2,513 (3.539)  2021 302:: 13,733 12,669 A,44 5. 5348 12,206) s 1134y07  2419 12,372 5.355 (2,37D) 13HJ5317 414 A36,097  2D18 11,331 5.025 (2,3701 15,Can 121,347  :61dh $242,241 2143097 s 174402 1514145, 136,097  46.  2,370)  (2,370)  ARP SI- 161,456 242241  S4 y 63.28% 408,4736  214,302 SX14102 $151A14 S136,197 11 141.542 13434:1 5 358,127 1 344,357  RMMAA 40,17% y  4228%  19,57"%  43 Clurc33, 20.B4  yr(0yenxgireib, GAsn 75) wellhen ndicins rhry brerne! msilalls.  JPEB betstils.  plnr  ads sasumpsiiciu LadL lsaic. dale ENs: OPBU Luliliy. akehmdbb-swwk:  62    City ofl Blue Lake, Californi Last IDE kiscul Yckrs Mixcellanerus? Pun Couuartualy coiamdceatibutiont (aclasrinly deluuiue) Cartrilntinusi inr relubanr rarhen nchnrinlly écaminedo ceotibucioa Ceniribmier dericierey (xEEss) Couged-ampioyse. opral: Cratriaurirns jercertuye nfeiverebempiayee payrall Saily Plar deternuncd) Conirlutions: in: nlatical lol hea apluxrially dejermineds cantriba ricms Contr.bclivn deluny (Esccra) Coverad-enpleyes, pnymil Cunirllulums: aa percunlayu ucovaul-uagloya puymll Nolesl Ln Schidule  Reruired Supplemnentary! Tifonnation- Scbedule afContrthnlens  2U23  2n22  1n2E  3n20  2019  ZAER 2017  2016  2015 74,877  129,.05 $ 157437 S 124,990 $ IE,R16 $ 102,:95 $ $7,054 S A11R S 76,727 $ (129,05) 1137437 (124.959) 11,675) 103.595 87,054) (8/1G) 035.7571 170.877),  NA SA 302  354,811 S 391,542 5 414,67 5 153,127 2443 SAGAA $ 321,523 8 351,126  15,90 11,92% 21,65% 2021  21.52% 21,1996 2016 SBRS (.756  3022  1020  2015 1g41 (3/M4)  Conrechanlly ysquiredo cancribntion (netuorially 3 7572 S 7,425 3 7.053 $ 6,J55  5,699  (R72) (,4261 G53) (6.199 16,911)  NIA  NA  NA  NA  NA  MA  1Coveredi peyroll istlep payrellons wlsh carribmtrontost penairn planpreb )Adeitierals yenrs willben ndieda a3 chey' scrmer mvailablsi irt thei epte 3)Acloarinlly deroaiooda admipessisimss ofhe 10, nvn  cudo a:he Baenl  vapulo. Muc: luraln ur.1 ile: merindanud  dEuplons uaed 1c dtoraic Sos  ond thec CHIEKS. webpae.  Uungi 1le: Fiacaly ycais  Apnyrail Joci epyplie deparlcnunt 131 Luse wia vilsonfoed  h  ufn. tnh  63    Cily ofBlue Lake, California Shure utt tbe. Nut Punsion. Linbility Lisl SUI Fiscal Yeurs Miseellaners! Pinn Plr's Troyatioaofilw) Detmisalwitiptaw), Par'gl Poporlinle: Shpe al'ile Na, Persion l.inhility-(Asas) Fc'a Cuvuue-titgpluvsl I'ynll Pa"e Prapnrtioae: Shoren lei Ne:Pcraian latamj:)amCnaliyye Payial. onaahAr Phsl Viuperl fesanpdeafw-Taw, Pwsier.) Lutiity Plaals Prapalntraal Alarol Apoepntel Emplcyer Comrilsuirr. S:fetly Plun Plane!'epuctiene u Nellaivn bliyhss) Hinn'a Prporienate! Share: aP:he NetF Pensia: rb-li(Asct) Planks Cuvl-Fngio:si Paynil Plani Psogoricrnte! Shire: afthe? Nx Pers'an LipbilirylAssel: usuPerverluye uriu Cowersa-bpluyes Puvtoll Trk Prosoriorales Snne: utlle! luciay Nel: Puriunas Perccainge o'shç Par's" TrplPçns- on: inbiliy Far's Proyuilivzale! Sluc uAgRIvNe) bapluyer Latrihul: an Nncest tos Sclicdule 1C reredp pngyralli iatkep pryrall ne whichs rrihutiamtr. pension pleh 2)Adikivml wmg wilbaurvisl TN a4 mlle CouE 3)Foreut. lisl) youry psewn mai Lasic limancinls Fislcirgra. MDuitwl Lasaly 73 slwvi,li Cit Milc CuSANig  Requirod Supplementnry lofurmation- Sebudluleu uft thu CiysPruportionute  2013  2022  2A21  ZIIZII zity XUIE ZUI7  2016 2015  002497 3.3355506 0.021505 3.6349-156 3.335115 a.c367 CC24on C12614% G.623225 1,173,2'4 $ V55,764 - 1,45.933 $158,738 3516,131 5 $72,454 S $67,273 3 728U.4 588,757 582,9:3 5 391.542 134,67) 1358,127 3 344,357 S 152,570 $ 24,2* 35..:25  MA NA  15742% 257.134 322.773 11275 65,2,4 75.1135, 61.313 ssss  Arkiss 22-,12%, 157.555 E.61% 141S6 78.345 60 0001555  A G,  eay  fry vidceiary NIF Poa.lincas  KHS $ #,317 S 84,71 $ FIATISP EC,535 T 7,wi $ 57,35:  2023  2023  2021  2020  2n5  ms1s nnois% EC455 3.0C1184 144,766 $ ai,4) $ 9146 7, 50,353 -  B3,260 5 61,A36 8 4,25  $ NA NA 64.13% 77337 S 1A,732  NA  NA MA 095535 7519% 8:.4%4  16,135  B.:94,143 6,191 G,114 $ ,78 E 6,0s2  s  plan,: cluuln Meébei ro. usurplias ureuo ruculculalel lhene pensicc:.: iohility. e ei inc: nile eseattivy's  Aihgi NANP  inita  bliv saly PAI Orsr Esvicea ureL Lwssurce  h, LBh,  61    <LIt  COMBINING AND INDIVLAL MUNDSEKTEMENIPAND SCIIEDLLES  h  A    65    Pipage intentionully  T BN   APi  , AUR iRN  66    NON-MAJORCOVEKNMENTAL FUNDS  Fund' Type Spccial Rcvene Funds: Highway Users Tax Fund TDA Strect Fund  Description  This fund accounts for the City's receipt and 4sc of Slatc gas lax funds for This furd accounls for the Ciy's sr reçeipt aduseof a Sthte Traisporuation Development Act funds for whigh. thetse  isPestrotedtos survel maintenance activities. These funds are distrisuel by thc HumolCounly. Association of  which use is restricted to strect maintonanco: activitics.  Governments (HCAOG).  e  TDA Purchased Transporauinn Fund This fund accounts for the City's pecelptalduse of Stato' Ttamporatieniy  Development Act funds for whicht the use isrestricicd to public paisity services. These funds arc distributcd by thc" MHboldL County Association of This fund accounts tor the City'xepeiatahd use of State'rcyonues derived from solid wastétesycling feassand thé sAlebfrecylable malerials. The usc of Fhis fung accounts for tre Cily's recciptand usc ofs Suale Regional Surfacc Trussination Program FTFRI ihc ysui is restricted to street maintonanes activitics. Thostfinds' are distributed by the Ilumholdi County  Governmenis (HCAOG  Rutih P3  AB-939 Solid Wasie Reduction/ Recycling Fund  these are Iestrictésitosolid; Waste reductinctiNities.  Regional Surface Transportalion Program (RSTP)Fund  Aiweiikwovemmeus (IICAOG).  F  dauue RecreationElonomic Analysis Fund 4NE, AH, American ResteBln COVID RelietFumd a State Park Per Capilaf Progran Fund  stfund accountsfaihe rcccipi und use of funds related to tho City's ThpD accounts for the reccipt and uIsC of Federal COVIDI relief funds.  Recreation kennomic  Analysis Project.  fund accounts for the receipt and uso of State Per Capila Program funds,  6S CAis  67    City of Blue Lakc, California Combining Bulunce Sheet Nonmajor Governmental Fands June. 30, 2023  Specia! Revenue lunds TDA Streot lund  AB-939 Solid Waste Reductioni I 24,535 189 2,004.. 126328. Ay  157 487 644 26,084 26,084  Highway Lisers Tax lund $ 40,909 5 371 5,506 46.786  m TAHats Rccycling Fund YAR, $ 1 32,375  ASSETS Cash: andi invcsiments Roccivables: Interest receivable Intergoyernmenual receivables Total assets LIABILITIES, ANDI FUND BALANCES Liabilitics: Accounts payablo and: accrucd. liabilitios Accrued payroll Compensated. abscnccs Duet 10 other funds Uncarncd revonnc Tutal liabilities Fund balauces: Restricted Unussigned (dlelicit) 'Total fund halances Total labilitie a AP NP HAN A  9.52 42.375  $  7. 28,203 URRy 30,953 1,422 1.422  46,786 46,786 446186  Ms  9,524:  9,524 $ 32.375 $ 26.728  A  b  68    Spccial Revenuc Funds Rccreation kconomic $ 41 12.540 12.581 $  Regional Surface Transportation S  Auncrican Roscuu llan- CoVID RolicfFund   Slate Park Per Sapita SpoialBeverue Program-Fund A1F  "lotal Hunds 174,829 259,814: 135,381 71489 57 487 238,910 454,430 188,336 (207,385) (19,049)  Phogram(RSTP)Fun Analysis Fund  99,998 S 199,998 2,938  57,820 57,820 S  349589 4149569:  S  $  5  801  5,121 5,121 7,460 12,58 p oDAn i,  57.819 57,819  149,568  207,387 299,156 s (149,567) (149,567) 149,569 $ 435.381  115,638 Al 2,938  97,060 ,99,998 S  (57,818) 57-820  7,460 A7818) AN 97,160  $  69    City of Blue Lake, California Nonmajor Governmental. Funds For the ycar cnded Junc 30, 2023  Cumbining Statement of Revenues, Expenditures and Changes in Fund Balances  Spucial Revonuc Funds  AB-939  TDAlchased Solid Waste  Highway Uxors Tux Fund $  TDA Street Dani-tiionli Keductioni Fud Aapp Fuindl Recycling lund  REVENUES: Intergovermmental. ICVCnUCS Invoslmen1 eaings Infalreyenues EXPENDITURES: Current: Ounurul governmenu Parks and recreation Publict transit Recycliny Capital outlay Totale expenditures RVPJUISOYERCNDANY EXPENDETLRES OTTERI VINANCING! SOUKCES(USES): Transfcrs in Translirs vut Total ofherfnging soureesAs) 1508 NELALANGEINFUND: RAJANCES A FUNDI BALANGES: Beginning SHAAS Tind af'year  3 2K.DNS 13%4. 28,235  61,002 S 926 61,928  33,386 564 33,950  32,375 : 32,3759 32,375  25,189 3,465 28,654 5,296  VIEP  (18,722)  HK  AL 46,169) (18,722) A 5,859  $,513  5,296 20,788   134,927 116,786 $ I  11 9,524  1,422 1,422 S 26,084    70    Special Revene Funds Rocraalion Econouic Analysis Fund 100,790 100,790  Regional Surlace Transporiation Program (RSTP)Fund S  American Rescue Plan-COVID Relie/Fund 148,915 148,915 86,709,  Slagh  Total  Rer Capita Spccial Revenue Pogram Fadthe Fuunds  34,723  195 34,918  439,289 1,822 H91,406.    86,79 110,155 32,375 25,189 151,940 406,368 34,743 (92,249) (92.249) (57,506) 38,457 (19,049)  110,155 114,155 (9,365)  l 8,615 APFBN39,860 FDA 95,324, thy 439.860  UBy 53,5915  34,918 (27,458) 7,460 Bls,  139,860) 7  145 (48,45n (57,8I8)  53,591 43,469 97,060  (139,860) (9,707) (149,567) $   AI  71    City of Blue Lake, California Highway Users Tax Special Revenue! Fund For the year ended June: 30, 2023  Schedule of Revennes, Expenditures, and Changes in Fund Balances - Budget to Actual  Variance sw/Final Positive (7,929) 827 s. (7,102)  Budgeted Amounts Original 68,931 $ 99 69,030  Finai MIE a 68,93v's B943 69,0393 61,928  Rah,  (Nogative)  REVENUES: Intergovernmental. reyemues lnvustnent carhings Tatal revenues EXPENDITURES: Curront: Street maiutcnance Tutal expenditures WYENIISOVERCNDA EXPENDITURES OTTTER FINANCING SOURCES(ISES) Traaslers out Total other financing sources (uses) Net change in fund balances FLNI RALANCES: Buyiming olyear End ofy ycar AIRL R E 00Re Ah til    69,030 69,0304 6K69,030)  69,030  61,928 : * Aur 69,030) (69030) (46,069)  (7,102) 22,961 22,961 15,859  46:069) 15,859 30,927 46,786 $  30.927  30,927 S  15,859  s,  72    City of Blue Lake, California TDA Strect Spocial Revenue! Fund For the year ended June 30, 2023  Schedule of] Revenues, Expenditures, and Changes in Fund Balançes- Budget to Actual  Variance w/Final Positive d (Negauivc)  Budgeued. Amounts Original 28,098 $ 10 28,108  Final 1n 28,098  REVENUES: Intergovormmental reyenues Investment earoings Total revenues EXPENDITURES: Curont: Struct maintenancc Tolal expenditures REVENUES OVER(UNDER) KXTENDITURES OTMER INANCENG SOURCES(USES): Trunsfers OUL Total other financing sources (uses) Net change in fund bslances FLND. BALANCES: Bcyinning of ycar End ofy year , , 4, ils.  nl   127 127  28,108 28,235  à  ke,  28.108 4 28.108M. 28.235 1  127 9,386 9,386 9.513  1617 Ay (28408) A(25108) R(18,722)  (28,108)8 A/285108)  8,722) 454 9,513  11 , S  11 9.521 S  11  9,513    73    City of Blue Lake, California For ihe year ended Juuc 30, 2023  Schedule of Revennes, Expenditures, and Changes iu Fund' Balunces- Budget to Actual  TDAI Purchased Transportation Special Revenue. Fuund  Varianvu w/Final Positive (Negative)  Hudgeted Amounts Original S 32,375 S 32,375 32,375 32,375  h. Kinal otyah us 32,375 32.375 32,375 32,375  REVENUES: Jmergovermental. revenues Invusien! canings Total revenues EXPENDITURES: Current: Public transit Capital outlay Tuial expendilures HYEACISOVIK(CNUPO EXPENDITURES Tansfers out  32,375 4  975 32,375.  OTITCK VINANCING SOURCKS(USI): Total uther tinancing sources (uses) Net change in fund balunces FUNDBALANCNS Boyinning of wxarp End oly yegrtty"  B, H  1,422 1,422 S  1,422 1,422 S  MHs TASA Hisit  $  74    City of Blue Lakc, California For the year ended June 30, 2023  Schedule of Revenues, Expenditures, and Chunges in Huud Balances. - Budget to. Actual  AB-939 Solid Waste Reduction/ Recycling Spccial Rcvenuc Fund  Variancew/Final Positive (Nepative) 638 508 1.146  Budgeved. Amounts Original $ 32,748 $ 56 32,804 24.951 24,951 7,853  Final 32,74 32,8043 24,951"  7,3534 ;  REVENUES: Intargovcrmmenlal. revenucs Investment earnings Total revenues EXPENDIFURES: Cuurent: Rccycling Capital outlay Tolal expenditures VINIFSOVIRUND, EXPENDITURES OTTERI HINANCINGS SOURCES(ISK); Translers in Transfers ULL  sra 3,95 33.489 6s. 28.554 5,296  3,465 3,703 (2,557)  Total ather finaueing seurees (uses) Neto change in fund APFEN S5 Residual equytr ler ANB FLNII BALANCA: Bugipnngaty year Euds syile IA Dei  ,853  853  5,296  (2,557)  C  20,788 VI 20,788 28,641 S  20,788 26,084 $  28,641 $  (2,557)  Ay  75    City of Blue Lake, California For the year ended June 30, 2023  Schedule of Revenues, Expenditures, and Changes in Fund Balances- Budget to Actual  Regional Surface Transportation: Program Special Revenue. Fund  Variancew-Final Positive , (Negative) 12,540 70 12,610  Budyoted Amomts Original * 10,951 $ 10,954  Final 22, 22,308  REVENLES: Interguvemmental revenucs Investmont carnings Tolal revenues EXMENDITURIS: Currenl: Street mainvenance Totalexpendiures RVENUSOVERCNDEN) EXPENDITURES OTHER MAKCINGROIRCISOS: T'ransfers u Transfers oul  54918508  10,954  22,308 5ohhn 2308) 22.308)  34,918 58 Bt (27,458) 7,460  12,610 (5.150) (5,150) 7,460  $ (10,954)  E h VDRS Ehs    Toial olher inancing sourees (uses) Net change in fund balances FUND. BALANCES ace D Bcgiming of b Lnd of yeg14 N i,  isit  7,460 S  7,460  76    City of Blue Lake, California Recrcation Econçomic Analysis Fund For tho year ended June 30, 2023  SehciulcofRevenues, Expenditures, and Changes in Fund Balances. Budget to Actaal  Variancc w/Pinal Positive Aalual, (Negative) 1 00,79 (44,210) A10,790" (44,210)  Budgeted. Ammounts Original $ 145,000 $ 145,0003 145,000 145,000 145.000  Vinal  REVENTES: Intergovermental revenues Investment canings Total revenues EXPENDITURES: Current: Parks and recreation Totul expenditures REVENLES OVER (LNDER) XPKNDOTURES OTIEKR VNANCING SOURCES(USES): Transfersi in Transfers oul  145,0003 145.000 145000 ED  114,155 FOIsSe (9,365)  34,845 (9,365)  T'atal other financing soureos (uses) Net change in fund balances FUNDI BALANCES Buginning ofsc End ofy yeal AgP /  (9,365) (48,453)  (9,365)   3i gAUN  (48,453)  (48,458)  (48,453) 5 (57,818) $  (9,365)  77    City of Blue Lake, California American Rescue. Plan - COVID ReliefFund For the; year onded Juuc 30, 2023  Schedule of Revenues, Expenditures, and Changes in Fund Balances Budget to Actual  Varianco wiFinal Positive (Negative) (20,000) (20,000)  Budgeted Amounts Original 168,915 $ 168,15. 168,915 168,915  , Autual, 18,9155. sy  inal ARE 168,95. 6148,915  REVENUES: Inlergovernmental reveilues Inveshnent carnings Total revemics EXPENDITURES: Current: (ieneral government Capilal outlay Total expenditures REVENUIS OYFR(UNDER) EXPENDITCRES OTHER. FINANCING SOLRCES (LSES): Transfers in Translers out  as  168,915  86709 615  (8,615) 73,591 53,591  168,915 4689151    53,591  Total ather financing sources (uscs) Net change in AEAs  53,591 43,469 97,060 $  53,591  Ah 43.169.  FUND BALANCC Beyginningtlye g End b, ns AN ha  43,469  Msita 43.469 95 43,469 S  53,591  78    City of Blue Lake, California State Park Per Capita Program Fund For the year ended Jlune. 30, 2023  Schedule nf Revenues, Expenuitures, and Changes in Fund Balances. - Budget to Actual  Varianccw/Final Pusitive (168,178) (168.178) 168,179- (139,860) 28,318 (139,860)  Budgeted Amounts Original $ 168,178 $ 168,178 168,178  Final  Reh. . (Negative)  KVENLES: Intergoveromental reyenues Investmen! carnings Total revenues KXPKNDITURES: Current: General government Cupital oullay 'Total expenditures REVENUES OVER (UNDER) EXFENDITURES OTHER FINANCINGI SOURCES(ISKS: Transfers in Transfers out  168,784  168,178 $ 168,178 168,178  1681783  139,860 139,860)  :  Tutal ollier linancing sources (uscs) Net change int fudtandes FUNDI BALANGES BegioningAg" End AARD yth  vg BH:  A  (139,860) (9,707)  (139,860)  sate  IA ua  . (0.707)  (9,707)  (,707)S (9,707) $ (149,567) 5  (139,860)  44y  79    R  940  intentlunally lank.    H    80    JJACPA, Inc.  A Professional Accounting Services Corp:  REPORT ON INTFRMALCONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTIER MATTERS BASED ON ANAUDIT OF FINANCIALSTATEMENTS PERFORMEDI IN  ACCORDANCE WITH GOVERNMENTAUDITINGSTANDARDS  Independent Auditor's Report  To the Honorable Mayor and City Council oft the City ofBlue Lake Blue Lake, California  We have audited, in accordance with the auditing standards gencrally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities. the business- type activities, each major fund, the aggregate remaining fund information, and the budgetary comparison information ofthe Cily of Blue Lake, California (City), as of and fort the year ended. June 30, 2023, andi the related notes to the financial statements, which collectively comprise the City's basic financial statemenis, and have  issued our report thereon dated October 17,2024. Internal Control Over Financial Reporting  In planning and performing our audit of the financial statements, we considered the City's internal control over financial reporting (internal control). as a basis for designing audit procedures that arc appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the elfectiveness of the City's internal control. Accordingly; we do. not express an: A deficiency in internal control exists when the design or operation ofa a control docs nol allow management or employees, in the normal course of performing their assigned lunctions, to prevent, or detect and correct. misstatements on a limely basis. A material weakness is a deficiency, orac combination ofdeliciencies, in internal control, such that there is a reasonable possibility that a material misstatement oft the entity's financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, ini internal control that is less severe. than a material weakness, yet important enough Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed toi identify all deliciencies ini internal control that might be matcrial weaknesses or significant deticiencies and therefore, material weaknesses or signilicant deliciencies may exist that have not been identified. Given thesc limitations, during our audit we did not identify any deliciencies ini internal control that we consider to be significant deficiencies. We did identify certain deliciencies in internal control, described in the separate Schedule ofFindings and Responses as item 2023-001 that we consider to be a material weakness.  opinion on the effectiveness of the City's internal control.  to merit attention by those charged with governance.  70801 Donlon Way, Suite 204, Dublin, CA 94568 . phone (925) 556-6200 . lax: (707)232-6226 1102 South Main Strect, #I, Fort Bragg, CA 95437 . phone (707):964-6325  www, Jjacpa.com    To the Honorable Mayor and City Council oft the City ofBlue Lake Blue Lake, California Compliance and Other Matters  As part of obtaining reasonable assurance about whether the City's financial statements are frec from material misstatcment, we perlormed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with. which could have a direct and matcrial ellect on the determination of Gnancial slatement amounts- However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, wc do not express such an opinion. Thc results of our tests disclosed no instances of noncompliance or other matters that are required Lo be reported under Govermment Auditing  Standards. Purpose of this Report  The purpose ofthis report is solcly Lo describe the scope of our testing ofi 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 iss an integral part of an audit performed in accordance with Govermment Auditing Standards in considering the entity's internal control and compliance. Accordingly, this communication is not  suitable for any other purpose.  9906A.5a JJACPA, Inc. Dublin, CA  October 17.2024    City of Blue Lake  AGENDA REPORT  Item #: 7 Date: Item Subject:  October 22, 2024  First Reading of an Ordinance oft the City Council of the City of Blue Lake Adding Section 17.24.260 ofTitle 17 (Zoning) to Amend Section 17.24.260 of the Blue Lake Municipal Code-Adding Metal Roofing to the Design Standards  Submitted By:  Mandy Mager, City Manager  General Information:  On September 16, 2024, the Blue Lake Planning Commission passed a resolution recommending the addition of metal roofing to the City's residential design standards. As metal roofing has become a regular and accepted roofing material, the Planning Commission and staff recommend  this addition.  Background Material Provided: Planning Resolution  Fiscal Impact: N/A  Recommended Action: Conduct the first reading by title only  Review Information:  City Manager Review: X Legal Review:  Planner Review: R Engineer: D  Comments:    RESOLUTION NO. 1-2024  RESOLVIION OF THR) PLANNING COMMISSION OF THE CITY OF: BLUELAKE RICOMMENDING AMENDMENTOF SECTION 17,24.260 OFTTIIKI7CONING)  OR' THE: BLUELAKE MUNICIPAL CODE  WHEREAS, the) Blue Lake Planning Commission bas before it for considcration the project defincd as amendment ofthe following Section ofTitle 17 (Zoning) of the Bluel Lake  Municipal Code, to wit:  A. Amendment of Section 17.24.260, Development Standards, as set forth: in Exhibit WHLREAS, afler due notice ofp public hearing, the matter cane 011 for consideration before thel Bluo Lake Planning Commission ats a regulurly scheduled meeting on Soptember 16,  "A", attached horeto and made a) part hereof, and,  2024; und Lake as follows:  NOW,THEREFORE, bei it resolved by the Planning Commission oft thc City of Blue 1. Tho Planoing Commission finds thai thej proposed amendments are determined to bec cxempt: from the California Environmental Quality Act (CEQA)pursuant to CEQA 2. The Planning Commission finds that thej proposed Zoning Code amendment is 3. Pusuant to Government Code Section 65855, the Planoing Commission hereby rocummends to the City Counsil that the: following Section of Title 17 (Zoning) oft the Blue Lake A. Section 17.24.260, Development Stundards, be amendod to read as sol forth in 4. The reusous for this recommendation are set forth int thei minutes of December 18",2023 and Septembor 16, 2024 (Public Hearing), copies of which shalj bc transmitled to the  Guidelines 150610)0/Common Sense) Exemption).  consistent with the existing applicable gencral ands spcoifio plans.  Municipal Code be amended as follows:  Exhibit "A", attachod hereto arid made aj part hereof,  Bluc. Lake City Council.  5, The Secretary oft the Planning Comnission is authurized and directed to transmit INTRODUCED, PASSED, AND ADOPTED this 16h day of September 2024, by the  this resolution to the City Council of the City ofBlue Lake.  following vote: AYSPryor, NAYS:3  Cseh  1 Hogan,    RESOLUTION: NO, 1-2024  ABSENTSchang ABSTAIN  Chaifman, City of Blue Lake  A  ATTEST:  g  2    EXHIBIT"A" Tol Rosolution 1-2024  $17.24.260. Development Standards.  A. Any single-family home (including a manufachred home) constructed or placed within the  City of Blue Lake ins accordance with thesc provisions shall:  L Iaveaminimum width of20 feet,  2. Haveai roofwith aj pitch of not loss than four-inch vertical rise for each 121 inchos of  horizontal run.  3. Haveaminimum six-inch roof overhang on all sides. 4. Have an exterior siding composed of the following materials:  a. Plywood exterior paneling. b. Masonry or concrote. Stucco.  d. Any wood products inchuding shingles, shakcs, horisontal overlapping board or  pressboard siding in widths of 12 inches or less. 5, Have ai roof composed oft thei following matcrials:  a. Interlocking rooftiles. b. Composition shingles. C, Wood.  d. Wood, asbestos, cement or slate shingles. textures that reduce glare/reflection.  e. Metal roofiny thati is standing scam, concealed fastener, and has colors and/or  B, The Planning Commission is empowered to allow a single-family home (inoluding a manulactured! home) to be constructed or) placed within the Cily ofBlue. Lake with altornative reasonable development standards substituled fort thosc set forth in this section, ort to exempt such a home from the strict application of such developinent standards, upon a showing of good çause. A principal criterion for determining whether good cause exists for such exemption or substilution shall be compatibility with the neighborhood in which the structure is proposed to be çonstructed or placed. Application for such substitution of, or exemption from, these development standards shall be made toi thel Planning Commission, and appeal to the City Council from a decision oft the Planning Commission may be taken, in accordance  with the procedures set furth in Suction 17.24.250, Site Plan. Approval,    CITY OF BLUE LAKE  Post Office Box 458, ILI Greenwood Road, Blucl Lake, CA 95525  Phone 707.668.5655  l'ax 707.668.5916  NOTICEOF PUBLICHEARING  Notice is llereby given that the City Council of the City of Blue Lake will conduct a Public Hearing on the following municipal code umendment at their regularly scheduled mecting of Amendment of Municipal Code Section 17.24.260 (Development Standards) to allow metal as a roofing material on singlo-family residences subject to specific design criteria. The proposed design criteria states that the metal roofing material must be standing seau, conccaled fastener, and have colors and/or textures that reduceg glare/rellection. This code amendment would allow metal roofing materials that meet thc specified design criteria to be allowed without requiring an exception from the Planning Commission pursuant to Municipal Code Section 17.24.260(B). The recommended cnvironmental determination for the proposed code amendment is the common sense exemption pursuant to California Environmental Quality Act Guidelines Section 15061(b)(3), which applics where it can be seen with certainty that there is no possibility that the activity in question may havea The proposed amondmenis are as recommended by the Planning Commission at jts Seplumber The City Council Meeting will bel held at 6:30P.M.. at the Skinner Store bchind BlucLake City Hall,  Octoher 22, 2024.  significant elfect on the enyironment.  mccling.  111 Greenwood Avenue, Duesday Octobor 22, 2024.  All interested parties arci inyited to attend.  This mocting will be held in person at the location listed ahoye, The City will provide alterhatiye methods of participation for the convenience ofthej public.llowover, thc City does not guarantee that there will not bet technological issues ori interruptions. Tho public is hereby notified that ifthere is ai tecbnological issuc with live video streaming oft the mccting, the meeting will continue inj person as schedulcd. The public may access andj participatc in the public A) Zoom: Thc mccting will be lives streamed via Zoom (dctails bclow). The direct Zoom link will also bo postd on the City of Bluel Lake websitc nups/Belhkecagoy),  meeting using one or more ofthe following methods;    During the meeting, public comment may be made by using thc raise hand featurcon  Zoom,  Public input will be facilitated by Zoom at the following mecting link: Atps/wsUlweb.zomaw/ys4Sl6rpmi-PaSgerwcl6atlyGnS6emx  Rm2ZG.1  Mectiug ID: 896 6655 7673. Passcude: 818975  B) In-Writing: Public comments may also he madc in advance by submitting writlon comment via yDNEnArikcsaseN or by filingi it with the City Clerk at111 Greenwood Road, Bluc Lake, California, 95525.All public comments (via cmail or mail) must bc reccived by the City Clerk prior to 4:30 p.m. the day ofthe mecting. Please identify the mccting date and agenda item to which your comment pertains in the subjcct linc. Public commenis, so received, will be forwarded lo the City Council. Written public Please nolc that, pursuant 10 Section 65009ofthe Government Code, as amended: ifyou challenge City action on the above municipal code amendment in court, you may be limited to raising only those issues you or somcone clsc raised att the public hearing described ini this notice, or in written correspondence delivered to thol Blue Lake City Council al or prior to thej public hearing. Ifthe City Council continucs the public hoaring described. int this nolicc, this will continue the opportunity for Documents relating to the above projecis are available for review On the City's website hty./bluelkecI.gow) and at the City Clerk's office, 111 Grecnwood Avenue, Blue Lako, CA,  comments will: nol be read aloud during the mcctiny.  public commen! on thc above municipal codc amendmont.  weekdays, 9:00. a,m, to noon, and 1:00 p.m. to4 4:00p.m.  October11,2024    ORDINANCE.NO. 2024-544  AN ORDINANCI, OF TIK CITY COUCIL OFTIK CITY OK) BLOELAKE AMENDING SECTION 17.24,260 OF TITLE 17 (ZONING)OF THEBLCELAKE MUNICIPAL CODE AND DETERMINING THE ADOPTION OF1 THE  ORDINANCE TO BE. EXEMPT FROM CEQA  WHEREAS, thc City of Bluc. Lake, California (City) is a municipal corporation, duly organized under WHEREAS, Califoruia Government Code Section 65850 et seg. authorizes cilies Lo regulate land usc, and to adopt and amend vaning and building Ordinancos lor such purposcs, and seis forth procedurcs WHEREAS, pursuant to Chapter 17.28 of Titlc 17 of the Blue Lake Municipal Code (the "Code") an amendment L the Titlc 17 may bc initiated by thc Bluc Lakc Planning Commission, which shall provide uwrillen rccommendation on the proposed amendment to thé City Council following a. noticed public WHEREAS, at a noticed public hearing of the Planning Commission on September 16, 2024, the Planning Commission udopled Resolulion No. 1-2024, recommending thal the Cily Council amend  the constitution and laws oft the State ofCaliformia; and  governing the adoption and amendment of such Ordinanccs; and  hearing; and  Section 17.24.260 oft thc Codc as sct forth in Exhibit A to Rcsolution No. 1-2024;  WHEREAS, on  the City caused to bej published in the  ai newspapcr of general circulation in the Cily of Blue Take, 4 Notice ofl Public Hearring on the proposed Ordinance; further, the City published a Nolico of Public Hearing on the proposed amendment on its website al mupsy/pluclake.agov, and posted thc samc Noticc of! Public Hcaring ini thrcoj public places in accordancc with Scction 17.28.010 ofthe Code; and said notices specify the availability oft thc Ordinance WHEREAS, thc City Council has cousidered the staff report, supporting documents, public tostimony, the rccommendation oft tbe Planning Commission, and all appropiate information that has bccn submilled WHERLAS, adoption of this Ordinance is categorically exempt from the Califomia Environmental Quality Act (CFQA) pursuant to Scetion 15061(b)(3), the General Rule", which stales that a projcct is exempi from CEQA whcrc it can bc sccn with ccrtainty that therc is no possibility that the project would  and thc datc, time, and location ofthe public hearing ont this Ordinance; and  with this Ordinance; und  have a significant effect on the environment; and  WHEREAS, all Icgal prerequisites to the adoption of thc Ordinance have occurred.  NOW, THEREFORE, THE CITY COLNCIL OF THE CITY OF BLLE LAKE, DORS HEREBY Scetion 1. Recitals. Lachi fact set: forthi ini the recitals above ist truc and correct, and incorporsted. herein  ORDAINASFOLLOWS:  by reference,    Section 2. CEQA. Adoption of this Ordinance is categorically exempt firom the California  Linvironmental Quality Act (CFQA) pursuant to Section 15061(b)(3), the "General Rulc", which states thal a projcet is cxompl Irom CEQA where it can be seen with certainty that there is no possibility that thc projcct would have a significant cffcct on thc enyironment. Thc City Council hercby dirccts staffto preparc, cxecute, and file with the llumboldi Couniy Clerk anoticc of exemption within five (5) working days of the adoption ofthis Ordinance, evidence presented, the Cily Couneil hereby linds fhal this Onimane'yamendments to the Blue Lake Municipal Codc arc consistent with the City's adopted Gencral Plan, Municipal Code are hereby amended by this Ordinance as set forth in EchibitA, attached  Section 3. General Plan. Based on the entire record before tbe City Counçil, and all written and ofal Section 4. Zoning Ordinance Amendment. 1hc following scction(s) of Titlc 17 oft thc Blue Take  hereto and incorporated heroin by relcrence: 17.24.260 Development Standards  Without modilying tho substance, following approval of this Ordinance, the City Clerk shall cause tho amendments to thc abovc-listed scctions to bc consistent in Jorm and style  with the Title 17 ofi the Bluc Lakc Municipal Code.  Section 4. Elfective. Date. The effective date ofthis Ordinance is thirty (30) days after its adoption of Section 5. Severability. If uny provision of this Ordimance or ils application to any pcrson or  thc City Council.  circumslance is held to be invalid, such inyalidity has no offccl on the other provisions or applications of thc Ordinance that cail bc given cffcct without the invalid provision or application, and to this extent, the provisions of this resolution are sevcrablc. The City Council declares that il would have adopted this Ordinmce meypediveofticeimaldiy of  any portion thereo!.  INTRODUCED and FIRST READING CONDUCTED at a regular mccting oft thc Cily Council ofthc  Cilyol BlueLake, California, ont this voto oft thc City Council: AYRS: NOES: ABSTAIN: ABSENT:  day of  by thci following ROLLCATL  Adelene Jones, Mayor  Attest:  Anali Gonzalez, City Clerk    SECOND READING CONDUCTED, PASSED, and ADOPTED at a regular mccting of the City  Council ofthc City ofBlueI.ake, California, on this ROLL CALL vote of the Cily Council:  day of  by thc lollowiug  AYES; NOES: ABSTAIN: ABSENT:  Adeiene Jones, Mayor  Attcst:  Anali Gonzalcz, City Clerk    EXHIBIT"A"  Notes:  7. Proposed amendments are shown ini underlined-boldi texi for additions andsirikepegh texrfor 2. All sub-sections nof included in the helow referenced Sectiens. shall comline infullforce,  defetions.  unumended, hy this Ordinance.  End Notes  Title 17 Zoning  Chapter 17.24 General Provisions and Exceptions  17,24,260. Development Standards.  A. Any single-lamily homc (including a manufctured homc) constructed or placcd within the City 2. JJave a1 roofwith aj pitch ofnot less (han (our-inch vertical rise for each 12 inches of  ofBluc Lakci in accordance with these previsions shall: 1. llave a minimum width of20 feet.  horizontal Tun.  3. Havc a minimum six-inchr roofoverhang on all sides. 4. Ilave an exterior siding composed oft the following materials:  a. Plywood exterior paneling h. Masonry or Concrete Stucco  d. Any wood products including shingles, shakes, horizontal overlapping board or  pressboard siding in widths of1 12 inches or less.  5. Tlayean roofcomposed of tho following malerials:  a. Interlocking rooftilcs b. Composition shingles Wood  d. Wood, asbestos, cement or slatc shingles. textures that eduseplarvrelletion,  Mefalroofing that is tandmesa.cncare fastener, and has colors and/or  B. The Planning Commission is cmpowered to allow a singlc-family homo (including a manufactured homc) to be constructed or placed within thc City of Bluc Lakc with allernative rcasonablc devclopment standards substituted for those set forth. in this scction, or to exempt such a home from the strict mpplications of such development standards, upon a showing of good cause. A principal criterion for determining whether good cause exists for such exemption or substitution shall be compatibility wilh the neighborhood in which the structure is proposed to be constructed or placcd.. Applications for such substitution of, or exemption from, thesc dovclopment standards shall be made to the Planning Commission, and appcal to the City Counsil from a decision oft the Planning Commission may be taken, in accordancc with the  procedures set forth in Section 17.24.250, Sile Plan Approyal,    City of Blue Lake  R  AGENDA REPORT  Item #: 8 Date: Item Subject: Submitted By: General Information:  October 22, 2024  Discussion Regarding Law Enforcement Services and Opportunities: to Partner  with the City of Ferndaleand the City of Trinidad  Mandy Mager, City Manager  As part of the Sheriff contract negotiations, several issues were brought up concerning liability, future costincreases and current and future service levels. Due to the County's position change regardingindemmilication, the City's risk managers have expressed concern regarding the current City staff, as well as our partners at CIRA (risk managers), have continued to look for viable options for the City and have begun discussions regarding opportunities to collaborate with the City of Ferndale, the City of Trinidad and CIRA to provide law enforcement services that better meet the Recently, I met with the Managers of Ferndale and Trinidad, the Chiefof Police. for Ferndale and our risk manager, to tour Ferndale's police department and to begin discussions on options and opportunities. At this time, there: seems tol be two options that could be simultaneously pursued and vetted; this includes directly contracting with Ferndale for services and the development ofa Joint Powers Authority to encompass: a wider: array of services that could be made available At this time, I am recommending that the City authorize staff toj pursue the development of both options and to bring back periodic reports on the progress. CIRA is committed to providing resources to aid in the development and vetting of reasonable. options and solutions. Background Material Provided: Staff Report from Erike Young, CIRA  contract, as well as future contract negotiations.  needs oft the community.  through our relationship with CIRA.  Fiscal Impact: N/A Council review. Review Information:  Recommended Action: Authorize staff to continue discussions and provide recommendations for  City Manager Review: X Legal) Review: D  Planner Review: D Engineer: D    Summary Report Provided by Erike Young-CIRA Director  Summary:  Of the six municipal members in Humboldt County, four have their own police departments (Arcata, Eureka, Ferndale, and Fortuna), with the other two contracting for law enforcement services with the Humboldt County Sheriff's Office (Blue Lake and Trinidad). In the most recent contract with the Sheriff's Office, the County modified the indemnity language and now requires that the Cities indemnifyt the County for law enforcement services. This is a significant change that not only impacts the individual members but has the potential toi increase the potential liability for all CIRA members. CIRA staff has been working with Blue Lake and Trinidad toi find alternatives to contracting with the County and has identified two possible solutions that would involve the City of Ferndale providing services either through a direct contract or the formation of a law enforcement, joint powers authority (JPA). Staff has conducted an analysis of both  options, as well as providing further background information.  Background:  Over the last fifteen years, the City of Blue Lake and Trinidad have contracted for law enforcement services with the Humboldt County Sheriff's Office. Originally, these contracts included regular patrol services with minimum hours that would be provided. The contracts also included language iny which the Countywould indemnify and defend the City for claims involving the law enforcement services provided. This essentially means that if the City was sued due to a claim of excessive force by a deputy, the County would defend and indemnify the City. This is the standard language that we have seen for all counties which provide contracted. law enforcement services toa Over the; years, due to budget and staffing constraints, the Humboldt County Sheriff's Office has made changes to the contract. The initial changes made in: 2018, were moving from dedicated officers and minimum patrol hours to now only providing law enforcement response when called. Int the most recent contract update for FY 2025, the Sheriff's office made a significant change to the indemnification language. The new contract requires the cities contracting for law enforcement services toi indemnify and defend the County. The effect of this change is that a contracted City (Blue Lake orTrinidad), would now be required to pay for the defense and any liability costs involving a deputy who used excessive force when responding to a call within the City's) jurisdiction. The potential liability costs to the City and CIRA. are significant and would impact the other CIRA members through increased excess liability costs. The indemnity language does include: a provision that the City would not be responsible for claims involving the "sole or active negligence" of the County, which we would believe most claims would fall under; however,  municipality.    the member City and CIRA would still have to payt the cost to defand that argument. In addition to1 the liability concerns, the current contracti is onlyf for ong) year, andt the expectation is that the costs of those services will increase yPcantywrantreconuast  expires.  Potential Solutions  Working with the members int the area, two possible solutions have been identified that would involve the City of Ferndale providing services eitherthrough: a direct contract ort the formation ofal law enforcement joint powers authority (IPA). Having Blue Lake and Trinidad form their own police department was also çonsidered, but deemed not feasible att this time duet to costs and infrastructure needed. Itshould also be noted that the City of Arcata was approached due toi their proximity to Trinidad and Bluel Lake, butt they arenot structured to provide on-going lawenforcement services for rural operations.  Option1-Direct Contract with Ferndale for LE Services  As the City of Ferndale has an active and well trained police department, and is willing and ablet to provide law enforcement: services to Blue Lake and Trinidad, a direct contract would be the easiest option to implement. Adirect contract would be: similar to the contract Blue Lake and Trinidad' have withthe! Sheriff's department; however, the City of Ferndale would indemnify those receiving services. The proposed service model being discussed would include having dedicated resident officers provide regular patrol services forthe City, similar to a school resource officer (SRO) program. Those receiving services would pay the fullyl loaded cost of the officers, including employee benefits and general liability and workers' compensation insurance costs. Those receiving services would also be responsible for equipment and infrastructure costs, such as vehicles, radios, and  uniforms.  Option 2- Formation of a Law EnforcementPA  The proposed service model of providing dedicated resident officers provide regularpatrol servicos would not change, but the governance and potential liability to the members would shift to a newly formed law enforcement, joint powers authority. Under this option, all parties involved would be members of the Law Enforcement. JPA and would be governed by a Board of Directors appointed by the member agencies. The City of Ferndale would be the lead agency providing! law enforcement services, with the Police Chief operating as the police chiefi for the. JPA. While the officers would be employees of the City of Ferndaie, all of the employment costs and potential liabilities would bei the responsibiltyoft the. JPA. The. JPA would obtain workers' compensation: and general liability coverage, as well as other required insurance coverages, and would agree toi indemnify and hold harmless the participating members. Theformation of the. JPAV would also allow the operations to grow and contract, based on the needs of its members. itcould also expand beyond the three  parties being discussed.    The formation ofalEJPAwouldi require that all parties sign a JPA agreement that would outlinei the services and responsibiluities oft the Authority. CIRA staff has identified an eAtsinglawenforcement. JPA1 that could be used as a model in crafting a JPAagreement.  Recommendation:  Although the options have been presented as one or the other, CIRA Staff recommends that the aptions be considered inj phases. As the current option provides for a direct contract fors services, this should ba considered "Phase 1" and allow' the contracting member agancies to work on any service deliveryissues, while also addressing the increased liability concerns with contractingwitht the County Sheriff. Asample contract has already been developed and can be utilized as a basis for discussions tol begin providing services withint the next several months. Thet formation ofa lawe enforcement. JPA should be the longer-term goal and part of Phase 2. The, JPAwill require that all governing bodies of the member. agencies agree upon a. JPA: agreement, which may take some time, Aliowing members to directly contract for services while issues arel being worked out will also helpi identifya any operational issues that should be Once formed, the. JPAI would also need to obtain insurance coverages. While all member agencies are members of CIRA, the CIRA Board of Directors would also need to approve Finally, ift there is interest ini forming al law enforcement.PA, there needs to be "buyin" from the respective governing bodies to movei the discussions forward. CIRAstaff recommends that an MOU be drafted that would dentin/tne.PAlormaten process, who would bei involved, and how costs associated with tho development woutd be allocated, among other issues. CIRA staff has offered to assist ini moving the processforward. and  included in ai finalJPA agreement.  the application oft the newly formed. JPA.  can help address any liability concerns raised by the members.    City of Blue Lake  AGENDA REPORT  Item #: 9 Date: Item Subject: Submitted By:  October 22, 2024  Council Liaison and Committee Assignments Mandy Mager, City Manager  General Information:  At the last City Council meeting, the Council requested an agenda item to discuss current Council  assignments and to consider reassigning positions as warranted. Background Material Provided: City Council Assignment Matrix  Fiscal Impact: N/A  Recommended Action: Council to reassign positions as warranted.  Review Information:  City Manager Review: D Legal Review: J  Planner Revicw: D Engineer: D  Comments:    City of Blue Lake City Council Assignments-2024  Agency  Meeting Day/Time Adelene Angela Elizabcth Elise Chris  RREDC- Redwood Regional Economic Development 520 E: SL. Eurcka Governments 2nd Floor Eureka City Dall HWMA Humboldt Waste Management Authority -2nd Floor Eureka City Hall Indian Gaming Grant Funds Commission- County Building BL Rancheria. Liaison Water Task Force (HBMWD)- Humboldt Bay Municipal Water District 828 7th St. Eureka  4th Monday @ 6:30 pm 445-9652 8208 2nd Thursday @ 5:30 pm 268-8680 As Needed As Needed 443-5018 269-1700 Skinner Store Ist Monday @ 6:001 p.m: at Skinner Store 3rd Monday @ 6:301 p.m. at Skinner Store 2nd Tuesday @ 4:30 p.m. @ Skinner Store Quarterly Quarterly As Needed. 2rd Monday al 6:30 PM at Skinner Store or City Hall  P A  A  HCAOG Humboldt County Associationa of 3rd Thursday @ 4:00 pm 4444  P P  A P  A P P  A  RCEA Redwood Coast Energy Authority  517 3rd Monday @ 3:301 pm Blue Lake Chamber of Commerce Liaison 2nd Monday @ 5:30 p.m. at  15th Street, Eureka  A P  A  BLI Public Safety Commission Sheriff's Department Liaison BL Fire Department Liaison  A  P P A  A  BL Parks and Recreation Commission Liaison Ist Wednesday @ 6:30 p.m.  Skinner Storc Liaison Mad River Alliance League ofCA Cities Mayor Sclect Committee Arts and Heritage Commission  P  BL. Economic Development Commission  A  P A P  P A A  P A  P  OF  Mayor: Adelene Jones Mayor Pro-Tem: Angela Shull  CO.  N:Blue Laken CoealaCoundicommisonscomntesdn, CouncilCity! Council Assgnments2024lciy Council Committee. Assingments _202Bage 1    City of Blue Lake October 22, 2024  Regular Council Meeting  Council correspondence  C  IF    RIDE THE BUS HFAY HUMBOLDT TRANSIT AUTHORITY  Office: (707)443-0826 Fax: (707)443-2032 www.hta.org  133VStreet Eureka, CA95501  APublic Entity Serving Humboldt County Since 1975  Important Update: Fare Consolidation Across All Routes  RGCEMED OCTO4 2024  Dear Valued Riders,  We are excited to announçe an important update aimed at making your experience using public transit even more convenient! Starting November 1, 2024, we will be consolidating our fares across all our transit services. This initiative is designed to streamline fare structures, simplify payments, and provide more consistent pricing across all regions. This change does not apply to  Dial-a-Ride or Flex Microtransit. New Fare Structure:  We've made it simpler to choose the fare that works best for you. The following fares will apply  across all our fixed. route bus service:  Single Ride: $2 regular, $1 reduced fare with stored value card Tap to Pay: $2 for 2hours. Free transfers on all system for a 2-hour period Must use a contactless-enabled Visa or Mastercard. Day Pass: $5 (unlimited rides for the day) Week (7-Day) Pass: $15 (unlimited rides for 7 days) Month (31-Day) Pass: $50 (unlimited rides for 31 days)  What does this mean for you?  1. Unified Fare Across All Services: Whether you're riding to Eureka, Willow Creek, or 2. Convenient Options: Choose from a range of passes that suit your individual needs- whether it's a one-time trip or unlimited rides over a longer period. 3. Seamless Transfers: When using a day, week, or month pass transferring between different routes will be easier than ever and will not require an additional fare.  Ukiah the same fare: structure will apply.  Benefits to You:  Savings and Flexibility: For frequent travelers, passes like the Day, Week, and Month Simplicity: You no longer have to worry about different fares for different services. A  options offer significant savings and convenience. single fare system now covers all of our routes.    RIDE THE BUS HTAM HUMBOLDT TRANSIT AUTHORITY  Office: (707),443-0826 Fax: (707)443-2032 www.hta.org  133VS Street Eureka, CA95501  AA Public Entity Serving Humboldt County Since 1975  Faster Service: The simplified fare structure will help reduce boarding times and make  the entire transit system more efficient..  What Should You Do Next?  1. Select Your Fare Option: Decide whether a cash fare, tap to pay, Token Transit phone 2. Keep Using Your Current Passes: If you have any passes from before this change, they 3. Learn More: Visit Hta.org for more details about the new fare structure.  app, or a pass best suits your commuting habits.  will work on all routes.  We're confident that this change will make your travel experience smoother, more. affordable, and easier to navigate. We look forward to serving you under this streamlined fare system! Thank you for your continued support and we look forward to seeing you on board!  Sincerely, Greg Pratt General Manager Humboldt Transit Authority (707)443-0826    City of Blue Lake October 22, 2024  Regular Council Meeting  Consent Agenda Items:  a.Meeting Minutes:  August 27, 2024  b. Warrants and Disbursements c.California Retired Teachers Week  Proclamation    (707)668-5655 Fax: (707)668-5916 www.Dluclakc.cagov  CITY OF BLUELAKE  111 Grecnwood Road P.O. Box 458 Bluel Lake, CA95525  CALIPORNIA  Blue Lake City Council Minutes Iuesday, August 27,2024 6:30 p.n. - Regular Council Meeting Skinner Store Building - 111 Greenwood Rd., Blue Take- -1 Behind CityTlall  1.Call 10 Order: 6:30 p..  2.Pledye of Allegiance and Establish a Quorum of the Çoueil  4K  Councilmembers Present: Adelene Jone- Mayor Angela Shull- Mayor Pro Tcm Christopher! Edgar Llise Scafani Stuff Present: Amanda Mager- City. Manager Anali Gonyuley- City Clerk Tonic Quiglcy- Officc Assistant Mikc Forget- SIIN Lingineer Garry Rees- SIIN Planner  Publie Present:Mikaliset. ErinMpure, Soarynch.a Sawaski, Kent Sawatsky, Mardi Grainger, Lisa Hoover,AaNapiet, Gary. Reesetwo unknown femalcs, Michellc Lcwis-Lusso, Justin Goad, 3. Moment of SHonce for lmg-timeyeidatleny Brunson and Mark Allon Whitman.  4.Approval of Agenda Motion: To: approve agcnaas deliveles. Public Commeni; none Therc werc no comments from the Council Motion Summary: Motion Passed 5. Public Comment:  Motion by: Councilmember Shull, Scoond: Councilmember Edgar Vote: Aycs: Joncs, Shull, Scafni, Ldgar Nays: Nonc Absent: Nonc  Kent Sawasky: not supporting measurc 0. No on 0. Watcr Tank gol on agenda. Went up to tank, SHN Chere Kat Napier: looked along Greenwood. Some damage there due to. negligence. Listcd all addresses and Julic Christic: busy mccting last night at Skinner storc. Good cxamplealcommumiy. Kids did good at the  w/out permission. Property should be assessed as residential. damage al each address. Suggested preventative measures.    fair. Agree with other speakers. will bc managing the property.  Erin McClure: madc all offcr, was turned down. Taking control of gate, using my oWIl lock. Public Works can call mc lo open thc gatc. SIIN digging hole, called city attorney, told me to teil them tol leave. Ihcy did.I Mayor Jones addresses Frin McClure public comment. Her understanding was that SHN waS collecting soil samples and had preyiously arrangod and agreed upon. No largc drilling was donc.. Asks staff lo respond. Mike Foge!: Explained why SHN was at tank drilling. Corc sampling. Apologized that thcy did not give City Manager Mager: Geotech work was scheduled months ago, and the crew did not know the requircment to.contact property owner. The city takes full responsibility Jor lack afpropor notification, won't bappen again. Explains this is an active negotiation and defcrring communication bctween propcrty owner Erin MeClurc and City Manager through the City Attorney Ryan is bestcity Attorney is very responsive to  proper nolilication. Gcotcchnical boring.  property owner Erin McClure. Public Comment Closed.    6.City of Blue Lake Commission Appointments pistussion  The City ofBlue Lake has receiyed applications for apen positions 011 the Parks ànd Rccreation Commission, the Plamning Commission, and thc. Arts and. Hcritagc Commission. Aoff Byrd has applicd for the Parks and Recreation position and Elainc Hogan and Mathcw Schantig reapplying for the openseats on the Planning Commission. Former council member Elizaleth Mackay appliedfor the Arts and IIeritage commission. Jeff Byrd has served as al Parks Commissiongr incthepast years. Elaine Hogan isa former Councilmember and current member ofthe Planning commissipn; Mathew Schang so currently sorving on the Planning Commission, Elivabeth Mackay isai former Coumeilmemba, All foura applicants have becn active commission participants and axe demonstrated kiowledge a their, preas-Afapplivation. Councilmember Fdgar: Askshoul any eyrlapping to gommission application. City manager Magèr: no and mostoft thçommission applications arc rcupping thcir term. Councilmcmber Scafanin PrisgAMaR Schang'si residence and proposes to hold Mr. Schang's appligation untlbs.concèmton he clavfed, Stajes Mr. Schang does not curently live in Bluc Cily Manayor Mage, Thc City hasnat rcocivsegotifipation that Mr. Schang has moved outside the cily Councilmember Scafaniyould like (mppoint all applicanis other than Mathcw Schang'sa application. Proposes to hold applicalionuntil. nextmonth oncc thc concern regarding his residence is clarificd by Mr, Jean Lynch: Plamming commission very important. Only mel 3 limes this ycar. Not duc to quorum, but lack Kent Sawasky: applicants not in room, no hcart in thc rolc. Stated that hc has residents in all parts of Humboldt County, including Iloopa. Like to have people here ini the room. The planning commission should Julic Christie: encourage applicants tol be there. Important. Commented on Flaine, since she is part of Grcat Mayor. Jones and Mayor Pro Tom Shull discuss thc topic of making ita a requircment for commissioner applicants to attend thc council meeting for appointment. This will allow the applicant to give a statcment  Council Discussion:  Lakc. Reachedbutt to Mathew Schang leday and has itel heard back. Mayor Jones! Stales Mr. Schang dats an address in Bluc Lakc Oll his application.  limits. Schang. Public Commont:  ofp projects. Tlisi imporlant that thc public havc input. Likc applicants prescnt.  be working on other projects. Redwood Trail. Public Comment Closed.    and advocatc for thc position thcy'rc applying for.  Mayor Pro Tem Shull: States she would like to give Mr. Schang thc bencfit of thc doubl (hat their residence still is in Blue Tuke: and would noL like LO exclude his application. Mr. Schang is alrcady on the Planning Mayor. Pro Tem Shull: motions to appoint all thc applicants to theit respective commission. Mayor Jones scconds the motion to appoint all the applicants to thcirrespcetivc commission.  commission and therci is noi indication hc has moved out ol'his Tesidence.  Jeff Byrd was appointed to the Parks and. Recrcation Commission. Llaine Ilogan was appointed to the Planning Commission. Mathew Scbang was appointed to the Planning Commission. Elizabeth Mackay was appointed to the Arts and lleritage cominission. Vote; Ayes: Jones, Shull, Fdgar Nays: None Abstain: Scafni Absent: Nonc 7.City of Blue Lake Economic Development Administration Grant Presentation  Mution Summary: Motion Passed  The City received funding from Fconomic Devalopmgikininistatont tpgr the 20191 Disuster Recovery Program lo analyze economic opportumities in the Gy bfl Blue Tak with a foçison recrcation inyestment. The City was funded to analyze thc devclopment of aRy park and campgroum.glong with suppor! businesses that could be viable int the event that thc RV park and cauipground wasdiemed feasible. The City has completed a multi-year assessment, which incldedauicrous mcotingswith community members, local and regional investors, industs leaders, Blue EkE Commissions, and local business opcrators. The City hircd Storyland Studios" igconduci the analysis.lacilitate the outreach and to develop the Storyland Studios has linalized. be-deyolopmentapaly.sis anduffwill present the results oft the study, along Noaction required: staffi iwpresenting théresults of the prajéct andygi bc closing out the grant as all granu Lisa Hoover: laspepsrallmeting* Cigculatic abtypdatcdas parl of general plan, main traffic, land use, like Kent Sawalk wish we hadis lype apresentation: att the end of mecting. Thc concept is pipedrcam.  project proformas and architectural renderings..  with conceptual drawings reflecingfiture investment coucpte.  objectives have been mel. Public Comment:  to see dieulatisapehahicppset agenda Stop wasting ihgn bigprojecigus onnaller projects. Julie Christie: coimmptented on her concors  John Sawatzky: thinle grçat concopts.oci wo noed LO develop the cily at same time.  Garry Rccsc: mct with' Hal Hoover during officc hours. Went over some of the work that was done under the Strategic Growth CowneGrant. Lisa was kind cnough to revicw thc drall circulation element, and this is where her knowledge is comingpmwouid like to give her credit: for taking a look ati that.  8. Adopt and Paint a Fire Llydrant Program  The Arts and JIeritage Commission, inj partnership with the Bluc Lake Volmteer Fire Department, has developed aj project thut will bring arl into our community, whilc at thc samc time updating our fire hydrant Thc proposed "Adopt and Paint a Firc Hydrant" Program will solicit community artists to adopt a local fire hydrant for painting and it is proposed that the hydrants bc painted on a designaled date, This will creute an opportunily for the City to host an "art day" that will encourage community participation on many lovels, The Aris and Herilage Commission is asking for Coumei'sautborization to release thc project by purchasing thc paint for thc hydrants and markcting and organizing the eveni, This will be done in coordination with the  infrastructurc.    Arts and llcritagc Commissioners, along with the Blue. Lake Volunteerlirc Department. liscal Impact: The City is Tequired loj paint and maintain ouri fire hydrunts and as such, thc purchase oft the paint for (he project is 411 allowable expense. The estimated budget is $250,00 overall not per hydrani, Motion: 1o authorize the. Arts and Hcritago Commission and City stall' Lo coordinale the Adopt and Paint a Public Comment: Julie Christie: thank you: for making no motion before letting the public speak.  Fire Hydrant Projoct as described in projcct proposal. Motion by: Councilmember Scafani, Second: Councilmember Shull  Downtown sbould be downtown John Sawatzky: Tlike the idea, sounds likc Clur. Public comment closed. Back to council for the vote. Vote: Aycs: Joncs, Shull, Scafani, Rdgar Nays: None. Absent:Nonc Motion Summary: Motion Passed  9.Amnouneement ofCouneil Vacancy Procoss and Application Submission Deadline Due to a Coungil resignation, the Blue Lake Cily Coundilhus a vacancy" foratwo-year term scal. AL the Special Council meeting on August 16, 2024, the Coicifdirected staff lo adyerlise the vacancy and bring back applications for revicw and consideration at thorcgular Councii mecting i Scpicmber, In compliance with Govemment Code Section 36512 (Bthe City Gauncil will boagcepting applications for appointments through the September 27, 2024, 4pm deadle.Apromiment consideragn will take place ata  special Council meeting on Oclober 8, 2024. Publie Comment: No public commcnt 10.Council Correspondenec II.Consent Agenda:   a    Motion by: Coumeimembaigufani toj p July waragts and disbursements: and conllict waiver and  memorandum of agreement authérization,  u.June 25 2034, ily CaeASAtAMinues  Motion: To appry Public Commoit jonc  2024,C Council meeting minules.  Motion by: Coundimembersaani, Second: Councilnpmbcr Shull Vote: Ayes; Jones, Sbull, Scafani, Br NaysNone Ahsent: None  'There were no comments from the Council Motion Summary: Motion Passed  b.July Warrants andisburseegits Councilmember Fdgur recuses himseltrom the. July Warrants and Disbursements. Motion: To approve July warrattand disburscments. Motion by: Councilmember Shul,Second: Councilmembcr Scafani Public Comment: Kent Sawaski: commented on warrants Julie Christie: commented on watrants and disbursements  Council discussiun; Councihmember Scafani inquies about Wildland Operators check #12203 for Cily Manager Mager: Wildland Opcrators is building (he bike park. Reimbursement check for matcrials,  $11,475.00, luel, and equipment.  Vote: Aycs: Joncs, Shull, Scafani Nays: Nonc. Rccuscd: Edgar  Motion Summary: Motion Passed  c, Conflict Waiyer. and Authorization to Enter into a MOU withl Fieldbrook Community Seryices.    Motion: To Accepl the conflict waiver and dircct City Attorney, in consultation with thc City Manager,to develop En agreement with thc Ficklbrook CSD: for services associated with the monitoring oft thc Ficldbrook CSD's wastewater station and authorize the City Manager lo execute the agreement upon the final  rccommendation by the Cily Allorney.  Motion by: Councilmember Shull, Second: Councilmembcr. Edgar  Public Comment: MOU  Lori Pontc: probicm with Chris setting iti in molion, Whati is reimbursement lo cily?  Julic Christie: needs to be incentive lo the cily 1o lake this 0n. Nocds to come back to council with written  Ken! Sawatky! good to partner with Ficldbrook  Johm Sawatzky: think it would be wise to see. MOU for sppwdy  Motion amended: to accept the conllict waiver and direct C Attorhey, in consullation with the City Manager,t to develop an agreement with the Fieldbrook CSD bor scrvleassociated with the monitoring of the Fieldbrook CSD's wastewater station and authorizethc Eity Manageridexceute the agrcement upou the final recommendation by thc City Attorney. The finalN MOU brought back tothe next regularly scheduled  Cily Council mceting for final approval. Motion Summary: Motion Passcd 12. Reports of Couneil and Staff a. Managers" Report b. Financial Report Public Comment:  Motion by: Councilmember Shull, Sccond amended: Cauncilmemiber Edgar Vote: Ayes: Jones, Shull, Scalàni, Edgar Nays: Nonc AhsentNpnc      c.'The Council reporis bakspmectingslbey havd atended for omanth ofAugust.  Lori: undorstand trying tol helpptoperty Owners out, butwhere int the budget does that moncy comc in, and is  itp propcrty that thecity seally willepafilen, Kent Sawatzkyricopm Wdan city Muragers repeat  13. Future Agenda Items Detailed1 Fpancial Report MOUJ- Fieldbrsok 14. Adjourmment Public Commment: nonc  Motion: To adjoum the melingaL,910 pm. Therc wcrc. no comments from the Council Motion Summary: Motion Passed  Motion by: Councilmember Scafani, Second: Councilmembcr Edgar Vote: Ayes: Jones, Shull, Scafani, Edgar Nays: None Absent; None  Clerks Name  City Clerk, CityofBlueTake    City ofBlueLake Chock/Voucha Rogistor- Cily Cinncil Clieck Repncl From 91/2024" Ihnagh 30:2024  CheclNumber Chucki IJale 12292 12293 12294 12295 12296 12297 12298 12799 12300 12301 12302 12303 12304 12305 12306 12307 12308 12309 12310 12311 12312 12313 12314 12315 12316 12317 12318 12319 12.320 12321 12322 12323 12324 17325 12326 2411906A0I 240906A02 2411406A03 240900A01 240906A05 240906A06 240906A07 240906A08 240906A09 240906A10 240906AL1 210906A12 240906A13 240906A14 240906A13 240906A16 240906A17 240906EFT-0L 2409061F1-02 240Y06FFT-03 240906EFT-04 Dr: I 4,2. 12-11P)  Vayix 916/2021 Danicl L.I Dimick 9:6:2024 liesl A. Vinkler 916/20241 Vickil. Hlution 9:6/2024 Soplria G.) Muyr Vi6/2024 Knlria Nighnlis 9:6/2024 Almquist Lumba Ca. V6/2021 Arcata Stutiongrs 9/6/2024 AT&T V6/2021 Coasial Businpss! Systoms Inc, 9:6/2024 Chrislopher B. Ddgar 9:6/2424 CIRA 9,6/2024 Don's RGnt-AJl. Inc. 9:6/2024 Dunictl Dimick. 9/6/2024 D&E RJ Janitorial Selvice 916/2024 DDarey's Arculs 96:2.024 Licsl Finkior 9/6/2024 G.LJ. Cunsliubliun 9612024 Hinderliter, dei ilamns & Assoc 9/6/2024 IJumb. Bay Municipal Water Disl 9/6/2024 [lumholdu Ce. Sherills Ofive 4:6:2024 HumbyoldConnty! Poblip Works 9/6:2024 Local Mowl Man 9/6/2024 Miller RrmA Narery, Ig. 96:2024 Tha: Mill Yard 9/6/2024 Mckinleyville. Acel Faruware 96/2.124 Picrscn Building Contor 9/6/2024 LCC-Reuwood Cinpire DDiyisn 9/0:7.024 SHN Consulting 9/6/2024 SLINC Cunsullhg 910/2024 SEINO Consulting 9/6/2024 SHN Consalling 9167021 Dparent of Justicc 9/6/2024 T'hunius Hue Cenler 946/2024 Thritly Supply Compuny 9:6:2024 Vorizon Wiceless 9/6/2024 Chrislopher A.I Ball 9:6:2024 Gkn R. Bernald 9:6/2024 Charis A. Bowman 9:4/2024 Rosinc 5. Boyoo-Dorricott 9:6/2024 SkylerA. Cke G/2021 Molisaa M. Combs 9:62024 Chcialupher! B. Cdygar 962074 Adclmnc L. Esh 9/6/2024 AnaliE. Gonzulez 4/6/2024 Austin R., Joucs 9:6/2024 Kanoa) K.. Joncs 9/6/2024 Amquidal. Mager 9:6/2024 Aislin) N. McKinncy 9:6/2024 lucob! P. Meny 96/2024 Antoincuc M. Quigley 9/6/2024 Quin Sousa 96/2.021 Emily P. Wood 9/6/2024 U.S. Deparlment ofTreunury 9/6/2074 Eimpleymont Devolopmenl Dopl. 96:2024 Catl PERS 9/6:2024 CA State Disbursement Unil  Chock Desuiptin lupkye: dimickd; Pay Date: 9:6/2024 Employce: Ginkierl: Pay Date: 96/2024 Caupluyer: hullany; Py IJalu; 46/2021 Employec: mayrs, Pay Datc: 9/6/2024 Employee: nichollsk; Pay JDule: 9/6/2021 N41.21 Sutoment 9:2:24 Slulenenl 2-) X/20:21 stucoments 8/27/241 lv #37317117 ww" Iroutmnt! Scminar 9152491924-Edgar INV-2366I FY24/25 Suatemunl 93224 8/28/24! Supply RI Teel Reimi-Dimick Statemment 830/2021 Statoment 8/31/2024 9/3/24: Supply Rcimb- -Finkler 821,24 Inyi 398 8/16/2024 Invi SIN041894 illing Pcriod Aug I-30,2024 Sept? 2024: Animat Shelter Scrvices 6/30:241 BillNu:12658 9/1/2024 Inyi 13567 8/31/24 Statomenl 8/31:2024 Sauemenl $/31/2024: Stacnene 8/31/24: Stuement ICC-REDI Mccting 9/13/24 Jones 8/15/241 Inv122303 ITuck Rontc 8/15:241 Invi123304 Towns Square 8/15/241 Inyi 122305 Cirpenyood 8/14/24 Invii 1222851 ENG 85:24 Inv 751438 8/31245 Statement 831/24 Slulemenl Rill Summry, 70122-Ang.74.2024 Employcc: balle; Pay Daue: 9/62024 Eimpliryca: hamaidy; Pay Datv: 9/6:2024 Employec: bowanane; Puy Dae: 9/62024 Csupluyee: hoyuer; Payl Dute: 9202i Employse: cokas: Pay Dae: 9/6/2024 Dployse: unham; Pwy DDat: 96/2024 Employe:: cdgarc; Pay Date: 9:6/2024 Employes: esha; Pay DDatv: 9/6:2024 Employov: gonzalcza;) Pay Date: 9/6/2024 Employee:; jonesa; Pay Dale: $:6/2024 bmployus;, jongsk; Pwy! Dato: 9/6/2024 Employce: magera; Pay Dule: 9:6/2024 Emplayce! mpkinneya: Payl c: 9/62024 Employcc: mangi: Pay Date: 9/602024 Einpluyee: quigleya; Pwy Dale: 96/2024 Fmploycc: sousag; Pay Dato: 9/6/2024 Eupluyee: wonde; Pay IDate; V6/2021 KFIPSI Fodcral" Tax Pnt. 9/6/2024 PR DE8B Sinle" Jax Puil, PR PERS relirement pns 96/24PR 9i6/24 CSH PR dodustions Cokc. &L Edgar  Check Amount 788.12 317.56 L434.32 149.39 230.77 81.33 78.00 63.14 443.11 922.62 1,763.60 291.69 300.00 425.D0 48.03 14.61 384103 68.07 17,674.53 748,00 1,098.00 301.00 111.98 12.97 307,08 134.14 60.00 57,991.95 ,985.00 2,312.50 3,386.25 32.00 31.04 505.59 332.AN 384.12 1,817.4h 192.02 644.75 809.75 55B.36 1,928.36 184.62 1,167,22 L.266.52 285.69 ,832.46 241.71 1,10V41 1,228.60 473.26 1,465.81 6,277,19 1,041.41 4,364.33 196,60 Pap:l    City of! Blue Lake Chcck/Voncher: Rogister- Cily Council Clieck Kepor! Inn 91/2024" "Through 9:30-2024  Check Numlsr Caock Datc 710906HFT-05 240906EIT-06 2384 2185 2386 12327 12328 12329 12330 12331 12332. 12333 12334 12335 12336 12437 12338 240920A0I 240920A02 240920A03 240920A04 240920A0S 2410920A06 240920A07 24092CAOR 240920A09 240920AI0 240920A11 240920A12 240920A13 240920A14 241420AI5 340920A16 240920A17 240920EF7-0I 240920CIT-02 240920EPT-03 240920EFT-04 240920:7-05 12339 :2340 12341 12312. 12343 12344 12345 12316 12347 12348 12349 12350 12351 12352 12353 12354 12355 Daa: 143412XIIPV  layce 9:6/2024 Square 96/2024 Ireedom Voipe 9/10:2024 Voronical Potticr 9/10/2024 Riley l'ippin 4/10/2024 CHTSRSE Checl 9/13/2024 R.A.O. Constiuclion Co., Inu 9/17/2024 Cilys afBluel lake 9/17/2021 Vickil., Hurton 9/17/2024 Intedata Sysiems 9/17/2024 Pups Machancry, Inc. 9:17/2024 Autunun Spcurs 9/17/2024 SHN Cnsuliing 9:17/2024 US Bank Corp. Paymenl Systems 9/17:2421 Chisting Wost 9:20:2024 Daniell. Diniok 9/20:2121 Isosl A. kinkler 9/20:2024 Vickil L. llutton 9:20:2024 Christopher A. Hall 9:20:2024 Glem R. Bernald 9/20/2024 Clarin A. Buwman 9:20:2024 Rosinc! S. Beyce-Drrioou 9:20/2024 Skyler A. Coke :20:2024 Mclissa M, Combs 9/20:2024 Cluistopher D. Edgar 9:20:2024 Adelincl. Hsh 9/20:2024 Anali L. Gonzalez 9/20/2024 Austil R.. Jonus 9/20:2024 Karoal K. Joacs 9:20/2024 Amundi L.. Muger 9/30/2021 Aislin N. Mckinncy 9/20/2024 JacobP. Meng 9/20:2024 Anusinelle M, (Quigley 9:202074 Quinn Sousa 9:20:2024 Emily P. Woud w/20/2021 1.,8. Iparungat of Tvasuy 9/20/2024 Employment Doyclopment Dept. /20/2024 Call PHRS 9:20:2024 CA Slale Disbursement Uail 9/20/2024 CA! Slale Diwburwement Unil 9/24:2024 Aflac 9:24/2024 AI&I 9/24:2024 B&DI Portabk Toilet Co. 9:24:2021 FRMS 9:24/2024 Anali Gurzales 9/24:2021 Henscll Matcrials, Inc. 9/24/2024 Independeal Business Fums Inc 9/24/21121 Mendcs Supply Company 9/24/2024 Jolun! Mene 9:24:2024 O'Rellly Auto Hurls 9:71/2024 Paciftc Gas and Clectrio 9224:2024 Reyes Cuun-Colul Buuing, LIC ,27/2/24 Advanced: Sconrity Systcms 9/27/2024 Allas 9/27/2024 Bliclake Cghaget Co, 9:27/2024 Anali Gonzulez 9:27/2024 Anali Genzulez  Check Dexuriplin Sqnane! Suhsuription! 91/24-10/1/24 Frecdon' Voice 8/1/24-9/31/24 Depusil Kefimd-2127V00H1 Ciond Dopesit Reindi 720366501 Tippin Depusil Refunu 460657001 Crcel 7/31/24 Pmtl Rgst #I Tuck Route WatoriScwer) Payens! 9/1/2024 B/22/24 Dentalluyuenl- Hulinu 831/2021 Statement 8/31/2024! Staternenl Skale Party Retund- Automn Spcars 5/31/24 Inv! #1214301 REAP 8/22/2021! Shtement Skale Parly Refunu- -Christine Wowt Fmploycc: dimickd; Pay Date: 9/20:2024 Employee: Gnkler, Pwy IDale: 9/24:2024 Empkyec: huttony; Pay Datc: 9/20/2024 Employce: ballo; Pay Dule: 920:2024 kmployve: borpaldg: Pay Date: 9:20:2024 Employcc: bownaac; Pay Dole: 9:20:2024 Jamployse: hoyeer; Pwy Datc: 9/20:2024 Eimployne: cokes: Pay Dais: 9:20/2024 Einployee: combsm; Vay Daty: y21:2024 Emplyos; adgare; Pay Dato: 9:20/2024 Employee: esha; Puy Date: 9:20:2421 Hmploycu: gonzalza; Pay Datc: 9:20/2024 Employce:, joncsa, Pay Dae: 9/20/2024 Empinyce: jonosk; lay Date: 9:20:2024 Employce: magca, Pay Date: 9/20:2024 luplryee: anckimeya; Pay DDatu; 900:2024 Fmploycc: mangi: Pay Dale: 9/20/2024 Employee: quigleyu; Pay IDale: 9/20:2124 Emplayee: anuay; Pay Ite" 9:202024 Fmploycc woode; Pay Date: 9/20:2024 EFTPS fedendl lea mul 9:20:24 PR 3E88 KUILe tix pmts 9:20:24 PERS reliemenl pril9 9/20:241 PR 4202409 PR daductions- Coke 9/20/246 CS PR deductioim-ldgar 8/25/2024 Inv #137071 4-9/4:24 Call Nec 31 bills 817248/14241 inv! 187338 R#187339 Billing) Period: 94-10/1/20241 to 10:31/2024 B6.24 Dontal Pyme -Gonzules 91:2124tusement 9:6:20241 Invi #4339B 9/11245 Stabemenl 9/12:241 Dntal Payment Mcng 8/23/2024 Slalement 94/2024 Stutemçut 9/13/2024lnv #43299616016 10/1/24 Invi #:708451 &: 708152 9.25/20241 Inw:476517 8/11/20241 w#48XD0376 9/24:24. Dencal Paymenl- Gonzulez 9:23/241 Denaul Puymenl Clonzaluz  Chyck Amount $8.00 121.19 102.B8 142.38 77.76 189,886.95 3,913,68 851.70 95.1ME 5590 200.00 8,002.50 4,38.44 200.00 850,16 197.54 1,587.98 128.04 2,252.77 2.26.92 587.60 976,23 465.30 1,853.47 192.30 1,167.22 1,838.97 416.24 1,918.69 174.36 1,109,12 1,185.62 267.5L 1,45.81 6,526.48 1,153.117 4,282.30 y2,30 104.30 224,56 353.35 387.89 15,284.13 740.00 1,383,11 249.76 712.99 2A2,11 173.80 12,480,V2 851.86 375,10 229.56 433.34 1,020.00 180.00 Pre:?.    City of Bluel Lake Chcck/Voucher Register- -Cily Courcil Check Keper From 9/1/2024"1 "Through V/30/2024  Check Numbar Chcck Datc 12356 12357 12358 12359 12360 1236E 13362 Keport Tolwl  Payce  Chock Dusciplion 86i1/24 Sialemenl. 923/241 Milcage Rcimb- Meng SCADA loun janl due 10,1,21 8/1942024: In:34815 WWTP Operulor Exub:- ldgar 9/18:21 Inv #21-11296 9/15/2024: Stalement  Check AouEL 14971 43.75 165,00 2,500.00 120,00 151.37 1,235.89 403,570.E9  9/27/2024 Jensel'sAcel llardwhle 9/27/2024 Jacob Meng 9:27/2024 Nalional Rural Waucr Assoc. 9/27/2024 Slotyland Sludins 9:2772021 Statc Wrter Resourcos C Brd 9:27/2024 Tines Prhaling Cumpany 9/27/2024 Tensor) II"  Dale: IC11241 12:26.TM  vge.3    BIUEL LAKE  -EST.1910-  HUMBOLDT COUNTS  Proclamation ofthe City in Recognition of November 3-9, 2024  Council ofthe  of Blue Lake  , OLDT  City  California Retired Teachers Week  WHEREAS, the California Retired Tcachers Association was formed by Laura E. Settle in 1929 at the start of the Great Depression with the goal of relieving the economic hardships suffered by retired teachers and for 95 years, has been a leading advocate for providing teachers with sufficient retirement WHEREAS, the California Retired Teachers Association also provides continuing support to active and future eachers--providing grants, scholarships and donations totaling more than $750,000 a year; and WHEREAS, retirce spending from pensions gencrated $76.1 billion in cconomic benelits to California; WHEREAS, the annual dollar value ofl 1,057,380 volunteer hours donated by retired teachers throughout WHEREAS, last ycar our North Coast division donated $15,600 in local grants and scholarships and $250 each to 3.ofour local museums and the Dolly Parton Imagination Library; and additionally, they volunteered their time in schools, museums, hospitals, the Little Red Schoolhouse, the food bank NOW, THEREFORE, BE IT PROCLAIMED that the City Council of thc City of Blue Lake hercby recognizes November 3-9,2024, as CALIFORNIA RETIRED TEACHERS' WEEKin Blue Lake and encourages residents to honor all teachers and acknowledge the vital role that retired teachers fulfill  income; and  and  the: stale reached $40,825,449.00 during the most recent reporting period; and  and other community organizations.  in cvery community in California.  Attest:  Adelene Jones, Mayor (Retired Teacher)    City of Blue Lake  City Manager Report  October 2024  Due to continued concerns regarding service levels, future cost escalations and liability exposure,lhave been working with our risk management team at CIRA to explore options for law enforcement services for Blue Lake. CIRA has been in talks with the City of Trinidad and the City of Ferndale to look at options for collaboration. Duringthe recent sheriff negotiations the contract language regarding indemnification was changed, raising concerns. about liability exposure, not only toj the City, but to the overall risk pool As Trinidad and Ferndale are also members of CIRA, and Trinidad has the same contract with the Sherift/County, each of the cities has a vested interest in exploring creative options. Currently, there are two options that staff would like to further explore, the first is a direct contract relationship with Ferndale for services and thes otheris the formation ofaj joint powersauthority to: manage law enforcement services forthe members. This would allow smaller jurisdictions to combine resources under one umbrella authority, providing greater capacity to fund services, determine service levels and oversee operations in our communities. This option could include Ferndale as the managing Town Square Construction: Project: The town square construction project is almost complete. Power: was hooked up to thes sites and the splash pad and power receptacles are all active. North Fork Lumber has donated the lumber for the trellis structure and it will be milled in  Law Enforcement Services  entity,  Parks and Recreation  CIY OF BLUE LAKE-CITY MANAGER REPORT    the coming days. The Old Crows have volunteered to install/construct  the trellis: structure.  Bike Park: The bike parkj jumplines willl be paved the last week of October. Wel have. received a generous donation from Mercer Fraser that will allow us to, greatly reduce thex cost of the paving. The Gityand our! bike park partners are working towards a fundraising goal of $30,000 to support the paving project. We have launched a merchandise fundraiser and we: are working with RCMBA to launcha bike raffle. Mercer Fraser has agreed to work with us on ther fundraising campaign and will allow us to pay: against thel balance of the paving as funds become, available. Wel have received a wide array of support and donations and we are confident that we will raise the funds. The paving will be done by hand and a large mobilization of volunteers, equipment and materials is being organized. Fundraising continues as we continue to build out the park; currently, we are reimbursing our volunteers for materials, fuel and equipment as funds become available. After the paving, we will work on winterizing thes  park, including the installation of BMPS.  The Greenwood Truck Route Project is scheduled for paving the last week of October. The contractor is finishing the final concrete work and planting plans have been submitted. The Artsand Heritage Commission: reviewed and approved the crosswalk striping in front of the school; one of the crosswaiks will be striped in Blueand Gold (school colors) and the other will be the colors of the rainbow. These: were both recommended by the school and will greatly increase visibility at the crosswalks, while at the same time bringing a pop of  Capital improvements  color to the new roadscape.  The City has entered into an Exclusive Negotiating Agreement for the possible purchase or lease oft the City Corporation Yard. Aj purchase proposal has been: submitted and will be reviewed: fore consideration  Property Negotiations  by the Council.  CITY OFBLUELAKE-CIY, MANAGER REPORT    City staffhave been meeting with representatives: from Powerlransitions to the potential for a battery storage project on the former power plant site. Power/ransitions has conducted research regarding the plant interconnect, as well as options for dismantling the plant and cleaning the site. Further property discussions willl take place during closed session with the City Council. Work continues: on the BaduwarlCommunity Project: including preparing the project for submission to the Planning Commission, along with the completion of the CEQAanalysis. Calgon Carbon: City staffhave been working with the owners oft the former Calgon Carbon Plant; the owners are: working on a demolition plan along with environmental investigations to facilitate selling the property, The City has been in regular contact with the owners and is hopeful that the site will transition in the, near future. FEMA WaterTanks Funding: The City submitted a funding request to the FEMA: Hazard Mitigation Program to replace the City'si two redwood water tanks. The City has received Phase 1 funding through the CalOES Program to complete the design, engineering and environmental. work. Once this portion of the project is complete, the City will be funded through FEMA fort the removal and installation of Work to date includes geo-tech sampling to determine soil composition, biological studies, and additional environmental studies to facilitate the design and engineering of the project.  Powers Creek District  two new water tanks.  Planning & Engineering Projects  Negotiations continue: with the McClure Trust regarding the. easement for Tank One and the waterline. The City has operated the water tank at this location for over 100 years and has provided 3 water connections, and water to the owners in exchange for the use of the land. As the easement has expired, the City Attorney has been mecting with thet trust administrator to: negotiate a new easement. To date, the City has completed an appraisal of the. property with a mutually agreed uponappraiserand has presented several compensation  CITY OF BLUELAKE-CIY MANAGER: REPORT    options for consideration. The City Attorney is handling all negotiationsa and isi in regularcommunication with the trust administrator: and her negotiating Prescnlatycon-cong Housing Element Update: Staff has completed the CEQAanalysis for thel housing element and it has been circulating for comment. Staff anticipate presenting the document to the Planning Commission: at theirmeeting in October for reviews and discussion. Staff! have received comments from interested agencies and will be compiling thei comments for review. as part of the process This is the last part of the: process in adopting the housing element; once the CEQA process is complete the element can be adopted by the City and forwarded to HCD for approval. This will bring the City into compliance with HCD and will complete a very long and involved process-On-Going Staff is working closely with oun HCD: representatives to address implementation of various initiatives; having a compliant housing element allows the City to participate in a range of programs and funding opportunities. Staff will be making a recommendation tot the Planning Commission: regarding the implementation ofthe RHD Combining Zone, along with a recommendation: on parcel application-  On-Going  CHY OF BLUELAKE-CIY MANAGER REPORT    CITY OF BLUELAKE-CIY MANAGER REPORT    City of Blue Lake  AGENDA REPORT  Item #: 13,14,15  Date: Item Subject: Submitted By:  October 22, 2024 Closed Session Items Mandy Mager, City Manager  General Information:  The Council will convene to Closed Session to review, discuss and potentially act on the. following 1. Real Property Negotiations-City of Blue Lake Water Tank: and Waterline Easement (Tank1) 2. Real Property Negotiations-City Corporation Yard (APN:025-201-0191 and 025-201-009) 3. Real Property Negotiations-APN Nos.: 025-161-003 and 312-161-016 (former power plant)  items:  Background Material Provided: N/A  Fiscal Impact: N/A  Recommended Action: No Recommendation  Review Information:  City Manager Review: B Legal Review: X Planner Review: D Engineer: D  Comments: