City Council/Successor Agency/Public Finance Authority
January 9, 2025

CITY OF AVENAL
“Pistachio Capital of the World®”

REGULAR CITY COUNCIL/SUCCESSOR AGENCY/PFA MEETING
JANUARY 9, 2025; 5:15 P.M.

AVENAL THEATER & EVENT CENTER, 233 E. KINGS ST., AVENAL, CA VIA ZOOM VIDEO/WEB CONFERENCING:

Web Link: bit.ly/AvenalCouncil or use https://us02web.zoom.us/j/87243440488 Or by calling +1 669 900 6833 and use meeting ID 872 4344 0488 to join.

Study Session: NONE
LAST ORDINANCE: 2024-02 CITY LAST RESOLUTION: 2024-55
(SA) LAST RESOLUTION: 2024-03 PFA LAST RESOLUTION: 2024-02 AGENDA

1. CALL TO ORDER & PLEDGE OF ALLEGIANCE:
a. Moment of Silence in remembrance of: Carole Sarian, President of Public Affairs, the CrisCom Company Brian J. Skaggs, City Engineer, Summers Engineering
Edna Ivans, pharmacist and long-time Avenal resident

2. ROLL CALL: Councilmembers: Louis Gravelle, Ricardo Verdugo, Pablo Hernandez, Mayor Pro Tem Alejandro Ramirez; Mayor Alvaro Preciado.

CITY CLERK:

Government Code Section 54952.3: The members of the City Council/Successor Agency are entitled to receive a total of $450.00 per month because of being elected to the City Council. They receive no other compensation for sitting as a member of Successor Agency.

3. PUBLIC COMMENT/ANNOUNCEMENTS & UNSCHEDULED APPEARANCES:

Any person may directly address the Council/Agency at this time on any item on the agenda or on any other items of interest to the public that is within the subject matter jurisdiction of the City Council/Successor Agency. State Law prohibits any member of the Council/Agency from commenting or acting on matters not on the agenda. Three (3) minutes are allowed per person.

4. CONSENT CALENDAR:

All items listed under the consent calendar are routine or for approval only and are enacted by one motion: (Action).

A. Consider City of Avenal/Successor Agency’s Approval of Minutes for October 24, 2024.

B. Consider Cash and Financial Statements, Check Register (May 2024 – October 2024).

C. Ratify Change Order Approve Change Order No. 5 to the Contract with Kuykendall Solar for the construction of a Solar PV System at the WWTF, Resolution 2025-01.

D. Consider Resolution 2025-02 to Retroactively Amend the Title of Robert Nevarez from Interim Chief of Police to Full Chief of Police for the Service Period of July 25, 2022 - February 12, 2024 – City Manager E. Consider Resolution 2025-03, ratifying the City Manager Entering into an Agreement with Self-Help Enterprises for Loan Portfolio Management.

F. Consider Resolution 2025-04, Authorizing the City Manager to Enter into an Agreement with Central Valley Receivables for City Debt Collection Services.

G. Consider Resolution 2025-05, Accepting and Adopting the Fiscal Year 2021-2022 Audit.

5. MAYOR & COUNCIL MEMBER/ SUCCESSOR AGENCY/ ITEMS FOR CONSIDERATION:

A. Consider Resolution Accepting November 5, 2024, Election Results: Resolution 2025-06.

B. Administer Oath of Office to Re-Elected City Council Members: Maria Ortiz, City Clerk.

1. City Clerk Opens Nominations for Mayor: Maria Ortiz, City Clerk.

2. Mayor Opens Nominations for Mayor Pro-Tem.

3. Review and Renew/Amend Board Assignments and Appointments (Mayor Preciado)

6. ACTIVITY REPORTS/SPECIAL PRESENTATIONS & COMMITTEE REPORTS:

A. Activity Reports:

1. Public Works/Code Enforcement/Animal Control Departments Activity Report: Scott Davis, Public Works Supervisor.
a. City Engineer’s Activity Report: Javier Andrade –A&M Consulting Engineers

2. IT Department Activity Report: Humberto Bermudez, IT Director.

3. Recreation Department Activity Report: Sheila Verdugo, Community Activities Supervisor.

January 9, 2025 Pg. 1

7. PUBLIC HEARING(s):

A. None

8. OLD BUSINESS:

A. Consider Approving SRO Agreement with RSUSD (Resolution 2024-4X) (Discussion/Action).

9. NEW BUSINESS:

A. Consider Entering Into an Equipment Services Agreement with Image2000 for Leasing of Office Equipment (printers) – IT Manager (Discussion/Action) (Resolution 2024-0_).

B. Consider Approving the Recognized Obligation Payment Schedule FY 25-26 for July 2025 through June 2026 (Resolution 2024-0_).

10. CORRESPONDENCE/ANNOUNCEMENTS/CLOSING COMMENTS:

Any Council member may request an item be placed on a future agenda, provided that a simple majority also support adding said item. Discussion or action on any item not on the current agenda is strictly prohibited. Closing comments are intended for Council members to report attendance of any special events and pertinent information back to the public.
• Upcoming/Future Agenda Items to Consider.
• Correspondence/Announcements/Information/Closing Comments.

11. CLOSED SESSION: (City/Successor Agency):

It is the intent of this governing body to meet in closed session to review its position and to instruct its designated representatives: Any person may directly address the Council/Agency at this time on items of interest regarding Closed Session.

A. Personnel (Government Code §54957(b)).

Consider Public Employee Performance Evaluation for the Position of:
• City Manager
B. Conference with Real Property Negotiator(s) (Government Code § 54956.8).

It is the intent of this governing body to meet in Closed Session to confer with its real property negotiator(s) concerning the purchase, sale, exchange, or lease of real property by or for this agency as follows:

1. Property Description: APN: 040-320-009-000; & 040-320-014-000 Negotiator(s): City Manager/City Attorney.

Party with whom negotiating: CrisCom Company. Instructions to negotiator concerning: Terms of Payment.

12. ADJOURNMENT:
1) In compliance with the Americans with Disability Act, if you need special assistance to participate in this meeting, please contact the City Clerk’s Office (559) 386-5766. Avenal Theater & Event Center, 233 East Kings Street Avenal, CA 93204. Notification 48 hours prior to the meeting will enable the city to make reasonable arrangements to ensure accessibility to this meeting [28 CFR 35.02.35.1044 AA Title II].
2) Materials related to an item on this Agenda submitted to the [Council/ Authority] after distribution of the agenda packet are available for public inspection in the [City Clerks] office at 919 Skyline Blvd., Avenal, CA 93204 during normal business hours.

I certify this Agenda of the City of Avenal City Council workshop is to be posted at the following locations: 1) City Council Chambers, Avenal Theater 233 E. Kings St.; 2) City Hall 919 Skyline Blvd.; 3) Avenal Lumber, 600 Skyline Blvd.; and 4) T&T Market, 801 Skyline Blvd. Avenal CA 93204 on, January 6, 2025.
__ /s/ Maria Ortiz
Maria Ortiz, City Clerk
January 9, 2025 Pg. 2

CIUDAD DE AVENAL
"Capital Mundial® del Pistacho"
REUNIÓN ORDINARIA DEL CONCEJO MUNICIPAL/AGENCIA
SUCESORA/PFA DEL 9 DE ENERO DE 2025; 5:15 P.M.

TEATRO Y CENTRO DE EVENTOS AVENAL, 233 E. KINGS ST., AVENAL, CA A TRAVÉS DE VIDEO/CONFERENCIA WEB DE ZOOM:

Enlace web: bit.ly/AvenalCouncil o utilizar https://us02web.zoom.us/j/87243440488 O llamando al +1 669 900 6833 y utilizando el ID de reunión 872 4344 0488 para unirse.

Sesión de estudio: NINGUNA
ÚLTIMA ORDENANZA: 2024-02. ÚLTIMA RESOLUCIÓN DE LA CIUDAD: 2024-55 (SA) ÚLTIMA RESOLUCIÓN: 2024-03 ÚLTIMA RESOLUCIÓN DE PFA: 2024-02 AGENDA

1. LLAMADO AL ORDEN Y JURAMENTO DE LEALTAD:
a. Minuto de silencio en memoria de: Carole Sarian, Presidenta de Asuntos Públicos de la empresa CrisCom Brian J. Skaggs, ingeniero de la ciudad, Summers Engineering Edna Ivans, farmacéutica y residente de Avenal por mucho tiempo

2. PASE NOMINAL: Concejales: Louis Gravelle, Ricardo Verdugo, Pablo Hernández, Alcalde Interino Alejandro Ramírez; Alcalde Álvaro Preciado.

SECRETARIO MUNICIPAL:

Sección 54952.3 del Código de Gobierno: Los miembros del Concejo Municipal/Agencia Sucesora tienen derecho a recibir un total de $450.00 por mes debido a ser elegidos para el Concejo Municipal. No reciben ninguna otra compensación por ser miembros de la Agencia Sucesora.

3. COMENTARIOS PÚBLICOS/ANUNCIOS Y APARICIONES NO PROGRAMADAS:

Cualquier persona puede dirigirse directamente al Concejo/Agencia en este momento sobre cualquier tema en la agenda o sobre cualquier otro tema de interés para el público que esté dentro de la jurisdicción temática del Concejo Municipal/Agencia Sucesora. La ley estatal prohíbe a cualquier miembro del Consejo/Agencia comentar o actuar sobre asuntos que no están en la agenda. Se permiten tres (3) minutos por persona.

4. CALENDARIO DE CONSENTIMIENTO:

Todos los elementos enumerados en el calendario de consentimiento son de rutina o solo para aprobación y se promulgan mediante una moción: (Acción).

A. Considere la aprobación de las actas de la Ciudad de Avenal/Agencia Sucesora para el 24 de octubre de 2024.

B. Considere los estados de caja y financieros, registro de cheques (mayo de 2024 – octubre de 2024).

C. Ratificar Orden de Cambio Aprobar Orden de Modificación No. 5 al Contrato con Kuykendall Solar para la construcción de un Sistema Solar PV en la WWTF, Resolución 2025-01.

D. Considerar la Resolución 2025-02 para Enmendar Retroactivamente el Título de Robert Nevarez de Jefe de Policía Interino a Jefe de Policía Completo para el Período de Servicio del 25 de julio de 2022 al 12 de febrero de 2024 – Administrador de la Ciudad
E. Considerar la Resolución 2025-03, que ratifica el Administrador de la Ciudad que celebra un Acuerdo con Empresas de Autoayuda para la Administración de Cartera de Préstamos.

F. Considere la Resolución 2025-04, que autoriza al administrador de la ciudad a celebrar un acuerdo con Central Valley Receivables para los servicios de cobro de deudas de la ciudad.

G. Considerar la Resolución 2025-05, que acepta y adopta la auditoría del año fiscal 2021-2022.

5. ALCALDE Y CONCEJAL / AGENCIA SUCESORA / PUNTOS A CONSIDERAR:

A. Considerar la Resolución que acepta los resultados de las elecciones del 5 de noviembre de 2024:

Resolución 2025-06.

B. Administrar el juramento del cargo a los miembros reelectos del Concejo Municipal: María Ortiz, Secretaria de la Ciudad.

1. La Secretaria Municipal Abre las Nominaciones para la Alcaldesa: María Ortiz, Secretaria Municipal.

2. El alcalde abre las nominaciones para alcalde interino.

3. Revisar y Renovar/Enmendar las Asignaciones y Nombramientos de la Junta (Alcalde Preciado) January 9, 2025 Pg. 3

6. INFORMES DE ACTIVIDADES/PRESENTACIONES ESPECIALES E INFORMES DE COMITÉS:

A. Informes de actividad:

1. Informe de Actividad de los Departamentos de Obras Públicas/Aplicación de Códigos/Control de Animales: Scott Davis,
Supervisor de Obras Públicas.
a. Memoria de Actividad del Ingeniero de la Ciudad: Javier Andrade – A&M Consulting Engineers

2. Reporte de Actividad del Departamento de TI: Humberto Bermúdez, Director de TI.

3. Informe de Actividades del Departamento de Recreación: Sheila Verdugo, Supervisora de Actividades Comunitarias.

7. AUDIENCIA(S) PÚBLICA(S):

A. Ninguno

8. NEGOCIO ANTIGUO:

A. Considerar la aprobación del acuerdo de SRO con RSUSD (Resolución 2024-4X) (Discusión/Acción).

9. NUEVOS NEGOCIOS:

A. Considere la posibilidad de celebrar un acuerdo de servicios de equipos con Image2000 para el arrendamiento de equipos de oficina (impresoras) – Gerente de TI (discusión/acción) (Resolución 2024-0_).

B. Considerar aprobar el Programa de Pago de Obligaciones Reconocidas para el año fiscal 25-26 para julio de 2025 hasta junio de 2026 (Resolución 2024-0_).

10. CORRESPONDENCIA/ANUNCIOS/COMENTARIOS FINALES:

Cualquier miembro del Consejo podrá solicitar que un tema se incluya en un orden del día futuro, siempre que una mayoría simple también apoye la adición de dicho punto. Queda terminantemente prohibida la discusión o acción sobre cualquier tema que no esté en el orden del día actual. Los comentarios finales están destinados a que los miembros del Consejo informen al público sobre la asistencia a cualquier evento especial e información pertinente. • Próximos y futuros puntos del orden del día a tener en cuenta. • Correspondencia/Anuncios/Información/Comentarios finales.

11. SESIÓN CERRADA: (Ciudad/Agencia Sucesora):

Es la intención de este órgano rector reunirse en sesión cerrada para revisar su posición e instruir a sus representantes designados: Cualquier persona puede dirigirse directamente al Consejo/Agencia en este momento sobre temas de interés relacionados con la Sesión Cerrada.

A. Personal (Código de Gobierno §54957(b)).

Considere la Evaluación del Desempeño de los Empleados Públicos para el Puesto de:
• Administrador de la ciudad
B. Conferencia con el (los) Negociador(es) de Bienes Raíces (Código de Gobierno § 54956.8).

Es la intención de este órgano rector reunirse en sesión cerrada para consultar con su(s) negociador(es) de bienes inmuebles con respecto a la compra, venta, intercambio o arrendamiento de bienes inmuebles por o para esta agencia de la siguiente manera:

1. Descripción de la propiedad: APN: 040-320-009-000; y 040-320-014-000 Negociador(es): Administrador de la Ciudad/Abogado de la Ciudad.

Parte con la que se negocia: Empresa CrisCom. Instrucciones al negociador relativas a: Condiciones de pago.

12. APLAZAMIENTO:
1) En cumplimiento con la Ley de Estadounidenses con Discapacidades, si necesita asistencia especial para participar en esta reunión, comuníquese con la Oficina del Secretario Municipal (559) 386-5766. Teatro y Centro de Eventos Avenal, 233 East Kings Street Avenal, CA 93204. La notificación 48 horas antes de la reunión permitirá a la ciudad hacer arreglos razonables para garantizar la accesibilidad a esta reunión [28 CFR 35.02.35.1044 AA Título II].
2) Los materiales relacionados con un punto de esta Agenda presentados al [Concejo/Autoridad] después de la distribución del paquete de la agenda están disponibles para inspección pública en la oficina [de los Secretarios Municipales] en 919 Skyline Blvd., Avenal, CA 93204 durante el horario comercial normal.

Certifico que esta Agenda del taller del Concejo Municipal de la Ciudad de Avenal se publicará en los siguientes lugares: 1) Cámaras del Concejo Municipal, Teatro Avenal 233 E. Kings St.; 2) Ayuntamiento 919 Skyline Blvd.; 3) Madera Avenal, 600 Skyline Blvd.; y 4) T&T Market, 801 Skyline Blvd. Avenal CA 93204 el 6 de enero de 2025.
__ /s/ María Ortiz
María Ortiz, Secretaria Municipal
January 9, 2025 Pg. 4

CITY OF AVENAL
“Pistachio Capital of the World®”

REGULAR CITY COUNCIL/SUCCESSOR AGENCY/PFA MEETING
OCTOBER 24, 2024, 5:15 P.M.

AVENAL THEATER & EVENT CENTER, 233 E. KINGS ST., AVENAL, CA VIA ZOOM VIDEO/WEB CONFERENCING:

Web Link: bit.ly/AvenalCouncil or use https://us02web.zoom.us/j/87243440488 Or by calling +1 669 900 6833 and use meeting ID 872 4344 0488 to join.

MINUTES
CALL TO ORDER & PLEDGE OF ALLEGIANCE: by Mayor Preciado at 5:48 p.m.

ROLL CALL: Councilman, Ricardo Verdugo, Pablo Hernandez, Mayor Alvaro Preciado.

ABSENT: Councilman Lou Gravelle, Mayor Pro Tem Alejandro Ramirez.

STAFF: Lopez, Ortiz, Price, Bermudez, Davis, Velasco, Lara-Nieto.

LEGAL COUNCEL: Moses Diaz.

CITY CLERK:

Government Code Section 54952.3: The members of the City Council/Successor Agency are entitled to receive a total of $450.00 per month because of being elected to the City Council. They receive no other compensation for sitting as a member of Successor Agency.

Moses Diaz, City Attorney mentioned that the scope of public comment is limited to Close Session items.

Mayor Preciado opened Public Comment for Closed Session at 5:49 p.m.

Rodolfo Rodriguez from Coalinga emphasized the importance of workers in creating wealth and prosperity. He noted that the sister city of Avenal respects labor and ensures fair pay for all workers involved in their projects.

The City Council went into Closed Session at 5:50 p.m.

CLOSED SESSION: (City/Successor Agency):

It is the intent of this governing body to meet in closed session to review its position and to instruct its designated representatives: Any person may directly address the Council/Agency at this time on items of interest regarding Closed Session.

A. Conference with Labor Negotiator(s) (Government Code § 54957.6).

It is the intent of this governing body to meet in Closed Session to review its position and to instruct its designated representatives: Designated representatives: APOA.

B. Conference with Real Property Negotiator(s) (Government Code § 54956.8).

It is the intent of this governing body to meet in Closed Session to confer with its real property negotiator(s) concerning the purchase, sale, exchange, or lease of real property by or for this agency as follows:

1. Property Description: APN: 040-320-009-000; & 040-320-014-000 Negotiator(s): City Manager/City Attorney.

Party with whom negotiating: CrisCom Company. Instructions to negotiator concerning: Terms of Payment Mayor Preciado reopened meeting at 6:48 p.m. with nothing to report and apologized for the delay in the meeting due to Study Session going overtime.

PUBLIC COMMENT/ANNOUNCEMENTS & UNSCHEDULED APPEARANCES:

AGENDA ITEM NO. 4. – A.

January 9, 2025 Pg. 5
Joint Meeting City Council/Successor Agency/PFA – October 24, 2024

Maria Ortiz, City Clerk mentioned that she did not receive public comment cards.

Veronica Aguirre addressed the Council, expressing concern about the lack of inadequate translation services at the meeting.

She emphasized the importance of ensuring all community members, regardless of language, can understand discussions.

Mrs. Aguirre requested that the Council table New Business Item 10, highlighting the complexities of carbon capture and sequestration. She acknowledged the community’s desire for economic development but stressed the need to prioritize community health. She mentioned ongoing issues with the landfill and inaccuracies in reports related to community concerns.

She urged collaboration to address health issues in the underserved community, warning against the potential negative impacts of corporate interests. Mrs. Aguirre called for responsible decision-making and a focus on working together for the community’s well-being.

Ruben Rodriguez addressed the Council, expressing his frustration with being yelled at during a previous interaction, especially in front of his family. He emphasized the need for open communication and dialogue between community members and the Council, stressing that he advocates for the community's best interests. Mr. Rodriguez acknowledged the complexities of the issues at hand and the importance of transparency, particularly regarding funding for community projects.

He criticized the perception that the Council may prioritize financial incentives over community input, urging them to truly represent the voices of the residents. He called for a respectful and collaborative approach, reminding the Council of their shared history in advocating for local needs. Ruben encouraged them to foster an environment where community perspectives are valued and considered in decision-making processes.

Rodolfo Rodriguez expressed concern about a conversation he had with a city clerk, highlighting an incident where he felt a community member was disrespected by an elected official. He noted that during a public meeting, the clerk was recording their conversation and seemed hesitant when asked about it. Rodriguez emphasized that as a community advocate, he found the questioning of his presence inappropriate and felt it was important for public servants to treat citizens with respect. He reiterated the role of elected officials to serve the community and to be accountable to the people they represent.

Cecelio Velasco, Chief of Police presented New Avenal Police Department Staff as follows: Erika Martinez - Property and Evidence Officer; Karen Celis - Records Clerk; María Miranda - Police Officer. All thanked the City Council and City for an opportunity to work in Avenal.

Antony Lopez, City Manager presented Staff Promotions as follows: Angie Ortiz – City Clerk/Community Development Coordinator; Ronald Brumley – Utilities Director; Humberto Bermudez – IT Director; Brian Arellano – Finance Manager; Karla Curiel — Deputy City Clerk.

CONSENT \CALENDAR:

All items listed under the consent calendar are routine or for approval only and are enacted by one motion: (Action).

A. Consider City of Avenal/Successor Agency’s Approval of Minutes for October 10, 2024.

B. Authorization to Approve and Sign the Side Letter Agreement #3 between the City of Avenal and the Avenal Police Officers’ Association (APOA) Regarding Pre-Discipline and Post-Discipline Appeal Process (Resolution 2024-51).

C. Waive and Adopt the 2024 Comprehensive Zoning and Subdivision Ordinance Update (Resolution 2024-52:

Ordinance 2024-02).

D. Consider Final Agreement between City of Avenal and Reef-Sunset Unified School District for the Installation and Operation of a Digital Marquee Sign at Skyline Park (Resolution 2024-53).

RESOLUTION 2024-51: RESOLUTION OF THE CITY COUNCIL OF THE CITY OF AVENAL RATIFIYING SIDE LETTER #3 WITH THE AVENAL POLICE OFFICERS ASSOCIATION (APOA) ATTACHED TO THE JULY 1, 2021 – JUNE 30, 2025, MOU. Councilman Verdugo made a motion to approve, seconded by Councilman Hernandez and carried.

RESOLUTION 2024-52: A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF AVENAL WAIVING THE SECOND READING AND ADOPTING ORDINANCE NO. 2024-02 REVISING CHAPTER 6 AND REPEALING AND REPLACING CHAPTERS 9 AND 10 OF THE AVENAL MUNICIPAL CODE WITH UPDATED ZONING AND SUBDIVISION ORDINANCES. Councilman Verdugo made a motion to approve, seconded by Councilman Hernandez and carried.

January 9, 2025 Pg. 6
Joint Meeting City Council/Successor Agency/PFA – October 24, 2024

ORDINANCE 2024-02: AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF AVENAL REVISING CHAPTER 6 AND REPEALING THE EXISTING ZONING ORDINANCE AND SUBDIVISION ORDINANCE (CHAPTERS 9 AND 10 OF THE AVENAL MUNICIPAL CODE) AND REPLACING THEM WITH A NEW COMPREHENSIVE ZONING AND ZONING ORDINANCE UPDATE. Councilman Verdugo made a motion to approve, seconded by Councilman Hernandez and carried.

RESOLUTION 2024-53: A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF AVENAL APPROVING

THE FINAL AGREEMENT BETWEEN CITY OF AVENAL AND REEF-SUNSET UNIFIED SCHOOL DISTRICT FOR THE INSTALLATION AND OPERATION OF A DIGITAL MARQUEE SIGN AT SKYLINE PARK.

Councilman Verdugo made a motion to approve, seconded by Councilman Hernandez and carried.

Council Member/Successor Agency Member Verdugo motioned to approve Consent Calendar, seconded by Councilman/Successor Agency Member Hernandez, and motion carried.

ROLL CALL VOTE:

AYES: Verdugo, Hernandez, Preciado.

NOES: None.

ABSENT: Gravelle, Ramirez.

ABSTAIN: None.

ACTIVITY REPORTS/SPECIAL PRESENTATIONS& COMMITTEE REPORTS:

A. Activity Reports:

1. Police Department Activity Report: Cecilio Velasco, Chief of Police.

Cecilio Velasco, Chief of Police reported the following: 1) Leadership Stability; 2) Recruit & Retain the best and showed recruitment video for APD; 3) international Model of Community Trust; 4) Amongst the safest cities in America; and 5) Embrace wellness amongst our employees.

2. Community Development Activity Report: Kelsey George, Contract City Planner, 4Creeks.

Kelsey George, Contract City Planner, 4Creeks activity report as follows: 1) Respond to miscellaneous public and staff inquiries planning and zoning issues; 2) Conditional Use Permit; 3) Fresno and Kings County Boundary Change/Avenal Annexation; 4) Coordinate with Kings County on the Multi-Jurisdictional Housing Element; 5) Environmental Justice and Safety Elements; and 5) Zoning and Subdivision Ordinance.

3. Economic Development & Grant Writing Report: Emily Engelsgaard, Grants Manager, the CrisCom Company.

Emily Engelsgaard, Grants Manager, the CrisCom Company activity report as follows: 1) Legislative Update; 2) Federal Legislative Update; 3) Sacramento Snapshot; 4) Economic Development Update; 5) Grant Writing Update:

Awarded: COPS Hiring Grant - $375,000 (3 officers), Patrick Leahy Bulletproof Vest Partnership (BVP) - $6,681.50 Upcoming: Beverage Container Recycling City/County Payment Program - Due November,19th; Per Capita Program - Due December 31st; T-Mobile Hometown Grant - Due December 31st. Pending: Rural and Small Department Violent Crime Reduction Program - Ask: $300,000; Acquiring and deploying 10 Flock Cameras across critical areas in Avenal to help prevent and solve violent crimes; Community-Based Violence Intervention and Prevention Initiative Site-Based - Ask: $2,000,000; Prevent and reduce violent crime through evidence-based strategies and community partnerships; and 6) Miscellaneous: The CrisCom Team is working on a few other issues along with the City Manager having to do with Economic Development and a previous grant award. Also, our CEO, Chuck Jelloian recently met with Mayor Preciado, Chief Velasco, and City Manager Lopez to discuss coordination for the budget request. The City would like to expand their Government building to include the Police Department and City Hall within the same building. This endeavor might have some land use issues, which CrisCom will be assisting with. We will continue to keep the City Manager apprised of all grant opportunities, and another other issues and/or updates relating to the City MAYOR & COUNCIL MEMBERS/ SUCCESSOR AGENCY/ITEMS FOR CONSIDERATION:

A. Consider Approving Funding Request for FY 2024/2025 (Resolution 2024-54) – City Manager:

Antony Lopez, City Manager, reported that the City Council allocated $50,000 in the FY 2024/2025 budget for the Community Fund, aimed at supporting non-profit organizations in Avenal using Measure A funds. This fund has a history of January 9, 2025 Pg. 7
Joint Meeting City Council/Successor Agency/PFA – October 24, 2024

supporting local non-profits that benefit the community. This fiscal year, four organizations submitted funding requests totaling $37,000:
• Reef-Sunset Unified School District Education Foundation: $10,000 • Avenal Rotary Club: $14,000
• Avenal Historical Society & Museum: $8,000
• Kings County Commission on Aging: $5,000
Staff recommends approving the funding requests for 1) RSUSD Education Foundation ($10,000); 2) Avenal Rotary Club ($14,000); 3) Avenal Historical Society & Museum ($8,000); and 4) Kings County Commission on Aging ($5,000), for a total of $37,000, from the City Council - Community Fund for FY2024/2025.

RESOLUTION 2024-54: A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF AVENAL APPROVING FUNDING REQUESTS #1 FROM THE COMMUNITY FUND FOR THE FISCAL YEAR 2024/2025.

Councilman Verdugo made a motion to approve, seconded by Councilman Hernandez and carried.

ROLL CALL VOTE:

AYES: Verdugo, Hernandez, Preciado.

NOES: None.

ABSENT: Gravelle, Ramirez.

ABSTAIN: None.

B. Update regarding new Utility Billing software implementation – City Manager (Informational).

City Manager Lopez reported that the planned go-live for the new utility billing software was postponed due to our vendor, Central Square, not providing the necessary data backup for migration. Despite staff being trained and ready, the refusal to supply this backup, as per their policy limiting requests to two per year, has caused delays and frustration. The new go-live date is now set for November 19th, allowing additional training and preparation. Residents will notice minimal changes, mainly the option to pay bills online. Additionally, we are facing challenges with ACH payments, as Fast Credit Union cannot facilitate them. We are exploring options with USB to potentially handle these payments, which could provide automatic payment benefits. Further updates will be provided as we progress.

PUBLIC HEARING(s):

A. None.

OLD BUSINESS:

A. Consider Approving SRO Agreement with RSUSD: (Discussion/Action).

City Manager Lopez reported still negotiation SRO Agreement requesting to table item.

Mayor Preciado made the motion to table, seconded by Councilman Hernandez and motion carried ROLL CALL VOTE:

AYES: Preciado, Hernandez, Verdugo.

NOES: None.

ABSENT: Gravelle, Ramirez.

ABSTAIN: None.

NEW BUSINESS:

A. Consider Authorizing the City Manager to Sign an Engagement Agreement with Guaranteed Community Advisors (GCA) for Sustainable Biofuel Project Development in Avenal (Resolution 2024-5X) – City Manager (Discussion/Action)
City Manager Lopez reported on a recent study session about a proposed project aimed at harnessing waste gases to produce energy. This idea has been in discussion for the past 2-3 months, with the development team sharing their presentation with the city planner and staff. The presentation covered examples from other communities and the level of city engagement required. The proposal includes an engagement agreement, which would establish a partnership with the city while allowing the developers to invest time and resources. This arrangement is framed as "no risk" for the city—if the project proves unviable, there would be no financial loss. However, if the city opts out after the January 9, 2025 Pg. 8
Joint Meeting City Council/Successor Agency/PFA – October 24, 2024

developers have invested in research, it could incur costs. Legal counsel is currently reviewing the engagement agreement to ensure the city is protected. There are still many details to work out, including feasibility studies and potential collaboration with the city engineer regarding methane capture from the landfill, which was suggested as a possible alternative. The council will need to decide whether to continue exploring this initiative, and further discussions are needed to clarify the legal and financial implications.

After a brief, discussion, Councilman Hernandez would like to table item for more information, seconded by Councilman Verdugo and motion carried.

ROLL CALL VOTE:

AYES: Verdugo, Hernandez, Preciado.

NOES: None.

ABSENT: Gravelle, Ramirez.

ABSTAIN: None.

B. Consider Amending the City of Avenal Purchasing Policy Regarding Purchasing and Reimbursement for Used Equipment or Online Marketplace Items (Resolution 2024-55) – City Manager (Discussion/Action).

City Manager Lopez reported that the City of Avenal's Purchasing Policy, adopted on November 10, 2022, currently does not permit non-traditional procurement methods, which the City has used to acquire essential equipment like projectors and a trencher. These purchases have proven beneficial, allowing the City to obtain high-quality, lightly used equipment at lower costs and avoid delays in critical projects.

The proposed amendment aims to formalize these practices, enabling the City Manager and staff to make necessary purchases from online marketplaces or individual sellers. Key advantages include:
• Cost Savings: Access to lightly used equipment without significant maintenance. • Timely Acquisition: Avoiding rental fees and delays for equipment needed in City projects. • Procurement Flexibility: Increased options while maintaining accountability.

City Manager Lopez concluded that to ensure transparency, all non-traditional purchases must be fully documented, with purchases over $5,000 requiring approval from the Director of Administrative Services or Finance Manager. Reimbursements to the City Manager will need dual sign-off from the City Clerk and Director of Administrative Services. The amendment will not require additional funding but will allow for more efficient use of existing budgeted funds. Staff recommends that the City Council approve the amendment to allow for these purchases.

RESOLUTION 2024-55: A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF AVENAL ADOPTING REVISION#2 0F THE AVENAL PURCHASING MANUAL AMENDING THE PURCHASING POLICY TO

INCLUDE REIMBURSEMENTS FOR PURCHASES MADE OUTSIDE OF NORMAL PROCUREMENT CHANNELS. Councilman Verdugo made a motion to approve, seconded by Councilman Hernandez and carried.

ROLL CALL VOTE:

AYES: Verdugo, Hernandez, Preciado.

NOES: None.

ABSENT: Gravelle, Ramirez.

ABSTAIN: None.

CORRESPONDENCE/ANNOUNCEMENTS/CLOSING COMMENTS:

City Manager Lopez reported the following: 1) Thanked, City Council for a productive meeting where several important items were approved to advance the city; 2) He noted plans for significant projects ahead and emphasized the need to fill staff roles to handle daily operations, allowing him to focus on broader initiatives; 3) Also, positive reception of Measure B among local businesses, which aims to update outdated ordinances and support local shops, especially as larger businesses may enter the market. He mentioned that local businesses are generally in favor of a fee structure that charges larger companies, hoping it will help maintain a vibrant local economy; 3) Also, proposed the idea of starting a Chamber of Commerce, potentially funded initially by the city, to create a sustainable revenue stream for local businesses; 4) reminded everyone about the upcoming trunk-or-treat event at Veteran's Hall and the homecoming at Avenal High School; and 5) Thanked Karala for handling the meeting for us this evening, stepping in for Humberto. Deputy City Clerk handling things already.

Councilman Verdugo stated that he hopes to see you all at the Avenal Trunk or Treat.

January 9, 2025 Pg. 9
Joint Meeting City Council/Successor Agency/PFA – October 24, 2024

Mayor Preciado reported the following: 1) he recent participation in the League of California Cities conference, highlighting the pressing issues around affordable housing. He emphasized the growing unaffordability of homes in the Central Valley, noting that many families now struggle to find houses under $250,000; 2) Mayor Preciado raised concerns about who is ultimately responsible for affordable housing, questioning the efficacy of state funding and the impact of large companies profiting from housing developments; 3) He discussed the need for tailored solutions for different regions, as one-size-fits-all policies from the state often overlook local needs. Also, pointed out the challenges faced by rural communities, particularly regarding access to water and the implications of rising energy costs, despite initiatives for green energy. Emphasizing the importance of community input, he acknowledged the need for mutual respect and transparency in city governance; 4) Mayor Preciado expressed gratitude for community volunteers who assisted with food distribution efforts, showcasing the spirit of collaboration across different organizations and 5) Also, attended KCAG/V mentioned ongoing efforts to better understand and utilize the city's vehicle abatement program, which, despite having funding, faces regulatory hurdles that complicate its implementation. Overall, he underscored the necessity of accountability and continuous dialogue with the community to address these critical issues.

ADJOURNMENT:

Mayor Preciado report that with no further business the meeting was adjourned at 8:59 p.m.

Respectfully submitted,
Maria Ortiz, City Clerk
January 9, 2025 Pg. 10
City of Avenal
919 Skyline Blvd.

Avenal, CA 93204
Phone: (559) 386-5766
Fax: (559) 386-0629
AGENDA ITEM NO. 4 – B
TO: The Honorable Mayor and City Council
FROM: Antony V. López, City Manager
DATE: November 14, 2024
RE: Updated Financials from Price Paige & Company – November 2024; Cash and Financial Statements, Check Register (May 2024 – October 2024)
INFORMATION:

The Check register in particular, spans from May 2024 to October 2024. The Check Register includes several checks for travel reimbursement from Mayor Preciado and Councilman Verdugo. Those checks are highlighted in the document.

Moving forward, Staff will continue working with PP&C to have the prior month’s statements, accurate balances, and all other financial reports up to date.

RECOMMENDATION:

Approve the Cash and Financial Statements as presented.

There are no checks for any councilmembers to recuse themselves from.

January 9, 2025 Pg. 11
October 2024 Cash Summary
Operating Bank Balance
Opening Balance 7,491,047.10
Deposits 5,638,428.04
Withdrawals (3,622,132.20)
Ending Balance 9,507,342.94
Per Bank Statement -
10/31/2024
Check - 9,507,342.94
Less: Outstanding Checks
Operating (222,349.98)
Estimated Cash Balance - October 31,
2024 9,284,992.96
Current Bank Activity
November Deposits (through
11/13/2024) 435,342.26
November Withdrawals (through
11/13/2024) (1,039,237.12)
Subtotal - Activity 11/1/2024 -
11/13/2024 (603,894.86)
Estimated Cash Balance - Through
11/13/2024 8,681,098.10
LAIF Balance
LAIF Balance Through 10/31/2024 3,682,996.70
January 9, 2025 Pg. 12
Check Check Date Vendor Name Net Check Status Type Outstanding? 50602 3/4/24 Amazon Capital Services 644.86 O Regular (644.86) 50603 3/4/24 AQUA-METRIC SALES COMPANY 969.61 O Regular (969.61) 50604 3/4/24 ARAMARK 373.82 O Regular (373.82)
50605 3/4/24 BSK ASSOCIATES 3,047.00 O Regular (3,047.00) 50606 3/4/24 Central Valley Asphalt 259,190.10 O Regular (259,190.10) 50607 3/4/24 First-Citizens Bank & Trust Co 266.36 O Regular (266.36) 50608 3/4/24 FRESNO MOBILE RADIO 406.00 O Regular (406.00) 50609 3/4/24 Highlands Diversified 76.37 O Regular (76.37) 50610 3/4/24 Isabel Bolanos 250.00 O Regular (250.00)
50611 3/4/24 Maria Eduvijes Morales 48.06 O Regular (48.06) 50612 3/4/24 Miguel Angel Preciado 6.37 O Regular Outstanding 50613 3/4/24 Nelda Balderaz 58.74 O Regular (58.74)
50614 3/4/24 ODP Business Solutions LLC 63.01 O Regular (63.01) 50615 3/4/24 PUBLIC INTEREST LAW FIRM 18,620.50 O Regular (18,620.50) 50616 3/4/24 QUAD KNOPF, INC. 528.19 O Regular (528.19) 50617 3/4/24 QUINN COMPANY 3,474.75 O Regular (3,474.75) 50618 3/4/24 SAN JOAQUIN PEST CONTROL 479.00 O Regular (479.00) 50619 3/4/24 SELF HELP ENTERPRISES, INC. 354.13 O Regular (354.13) 50620 3/4/24 SELF HELP ENTERPRISES, INC. 25,757.74 O Regular (25,757.74) 50621 3/4/24 SELF HELP ENTERPRISES, INC. 30,329.36 O Regular (30,329.36) 50622 3/4/24 Shaw's Home Comfort 3,258.76 O Regular (3,258.76) 50623 3/4/24 SUMMERS ENGINEERING INC 50,849.26 O Regular (50,849.26) 50624 3/4/24 SUPERION, LLC 10,862.92 O Regular (10,862.92) 50625 3/4/24 THE CRISCOM COMPANY 4,000.00 O Regular (4,000.00) 50626 3/4/24 Weco Industries, LLC 977.87 O Regular (977.87) 50627 3/11/24 ADT COMMERCIAL 147.44 O Regular (147.44)
50628 3/11/24 ADT SECURITY SERVICES 2,033.78 O Regular (2,033.78) 50630 3/11/24 BUTTONWILLOW WAREHOUSE COMPANY 2,863.58 O Regular (2,863.58) 50631 3/11/24 Central Valley Asphalt 10,929.49 O Regular (10,929.49) 50632 3/11/24 COUNTY OF KINGS IT DEPT. 4,034.55 O Regular (4,034.55) 50633 3/11/24 ERVIN'S TRUE VALUE 6,741.49 O Regular (6,741.49) 50634 3/11/24 Harris Development Corp. 41,047.60 O Regular (41,047.60) 50635 3/11/24 KINGS INDUSTRIAL OCC. MED. CRT 1,107.00 O Regular (1,107.00) 50636 3/11/24 LEAGUE OF CALIFORNIA CITIES 168.55 O Regular (168.55) 50637 3/11/24 LOU'S GLOVES, INC 1,420.00 O Regular (1,420.00) 50638 3/11/24 MIKE WILSON CONSTRUCTION 14,067.53 O Regular (14,067.53) 50639 3/11/24 O'Reilly Auto Parts 1,612.59 O Regular (1,612.59) 50640 3/11/24 P G & E 1,062.60 O Regular (1,062.60)
50641 3/11/24 PRICE PAIGE & COMPANY 5,655.00 O Regular (5,655.00) 50642 3/11/24 PUBLIC INTEREST LAW FIRM 817.50 O Regular (817.50) 50643 3/11/24 Rosenbalm Rockery Inc. 7,003.59 O Regular (7,003.59) 50644 3/11/24 S & R FARM SUPPLIES 2,312.45 O Regular (2,312.45) 50645 3/11/24 SHAR-CRAFT INCORPORATED 1,108.21 O Regular (1,108.21) 50646 3/11/24 Solomon Electric Inc. 21,686.91 O Regular (21,686.91) 50647 3/11/24 TPX COMMUNICATIONS 656.95 O Regular (656.95) 50648 3/11/24 US BANK EQUIPMENT FINANCE 1,271.01 O Regular (1,271.01) 50649 3/11/24 VERIZON WIRELESS 1,891.39 O Regular (1,891.39) 50650 3/11/24 WEST HILLS MACHINE SHOP, INC 860.86 O Regular (860.86) 50651 3/11/24 WEST HILLS OIL, INC 8,746.12 O Regular (8,746.12) 50652 3/11/24 WESTSIDE SUPPLY 216.00 O Regular (216.00) January 9, 2025 Pg. 13
50653 3/12/24 VALLEY COLLISION CENTER 2,363.98 O Quick Check (2,363.98) 50654 3/12/24 P G & E 16,500.00 O Quick Check (16,500.00) 50655 3/12/24 Robert A. Nevarez 450.00 O Quick Check (450.00) 50656 3/18/24 AVENAL LUBE AND TIRE 483.30 O Regular (483.30) 50657 3/18/24 BILLINGSLEY TIRE SERVICE 348.57 O Regular (348.57) 50658 3/18/24 C.L.E.A 32.00 O Regular (32.00)
50659 3/18/24 COOKS COMMUNICATION CORP 234.65 O Regular (234.65) 50660 3/18/24 CORE & MAIN 216.69 O Regular (216.69)
50661 3/18/24 DEPARTMENT OF INDUSTRIAL RELAT 125.00 O Regular (125.00) 50662 3/18/24 DEPT. OF ENERGY WAPA 291.29 O Regular (291.29) 50663 3/18/24 DILLS AUTO SUPPLY 138.18 O Regular (138.18) 50664 3/18/24 ERVIN'S TRUE VALUE 2,148.29 O Regular (2,148.29) 50665 3/18/24 Ferguson Waterworks#1423 7,692.92 O Regular (7,692.92) 50666 3/18/24 Jesse Rodriguez 95.00 O Regular (95.00)
50667 3/18/24 KELLER FORD 1,046.31 O Regular (1,046.31) 50668 3/18/24 LAWRENCE TRACTOR CO. INC. 646.81 O Regular (646.81) 50669 3/18/24 Maricruz Martinez 250.00 O Regular (250.00) 50670 3/18/24 O'Reilly Auto Parts 24.89 O Regular (24.89) 50671 3/18/24 P G & E 30,954.66 O Regular (30,954.66)
50672 3/18/24 PRICE PAIGE & COMPANY 1,308.00 O Regular (1,308.00) 50673 3/18/24 S & R FARM SUPPLIES 313.91 O Regular (313.91) 50674 3/18/24 SAN JOAQUIN VALLEY AIR POL.CTR 40.00 O Regular (40.00) 50675 3/18/24 SAN JOAQUIN VALLEY WATER 3,111.00 O Regular (3,111.00) 50676 3/18/24 SEQUOIA EQUIPMENT CO., INC. 3,779.13 O Regular (3,779.13) 50677 3/18/24 Unmanned Vehicle Technologies 15,539.29 O Regular (15,539.29) 50678 3/18/24 WEST HILLS OIL, INC 6,011.52 O Regular (6,011.52) 50679 3/18/24 WHEAT LAND, INC. 7,500.00 O Regular (7,500.00) 50680 3/22/24 Azucena Tabarez 290.00 O Quick Check (290.00) 50681 3/22/24 FABIAN JIMENEZ 550.00 O Quick Check (550.00) 50682 3/22/24 Vincente Castaneda 240.00 O Quick Check (240.00) 50683 3/25/24 Carg Wages 250.00 O Quick Check (250.00)
50684 3/25/24 Amazon Capital Services 637.65 O Regular (637.65) 50685 3/25/24 ARAMARK 758.64 O Regular (758.64)
50686 3/25/24 BRENNTAG PACIFIC INC 3,803.67 O Regular (3,803.67) 50687 3/25/24 BSK ASSOCIATES 820.00 O Regular (820.00)
50688 3/25/24 Collins & Schoettler Planning 1,135.18 O Regular (1,135.18) 50689 3/25/24 COUNTY OF KINGS IT DEPT. 4,034.55 O Regular (4,034.55) 50690 3/25/24 DEPT. OF ENERGY WAPA 19,086.90 O Regular (19,086.90) 50691 3/25/24 DEPT. OF JUSTICE ACCT. OFFICE 200.00 O Regular (200.00) 50692 3/25/24 Furtado Welding & Supply 45.24 O Regular (45.24) 50693 3/25/24 INFOSEND, INC 1,770.06 O Regular (1,770.06) 50694 3/25/24 INTELLIGENT VIDEO SOLUTIONS 928.80 O Regular (928.80) 50695 3/25/24 Kings Veterinary Services Inc. 17,409.00 O Regular (17,409.00) 50696 3/25/24 NDN International LLC 903.64 O Regular Outstanding 50697 3/25/24 ODP Business Solutions LLC 225.77 O Regular (225.77) 50698 3/25/24 QUAD KNOPF, INC. 930.60 O Regular (930.60) 50699 3/25/24 SELF HELP ENTERPRISES, INC. 49,538.68 O Regular (49,538.68) 50700 3/25/24 Shaw's Home Comfort 1,301.76 O Regular (1,301.76) 50701 3/25/24 SPARKLETTS 361.70 O Regular (361.70)
50702 3/25/24 STATE WATER RESOURCES CONTROL 110.00 O Regular (110.00) 50703 3/25/24 STATE WATER RESOURCES CONTROL 110.00 O Regular (110.00) 50704 3/25/24 THATCHER COMPANY, INC 4,072.37 O Regular (4,072.37) January 9, 2025 Pg. 14
50705 3/25/24 TPX COMMUNICATIONS 666.87 O Regular (666.87) 50706 3/25/24 VERIZON WIRELESS 1,177.15 O Regular (1,177.15) 50707 3/25/24 WALID MUHARRAM 128.34 O Regular (128.34)
50708 4/2/24 AMERICAN FIDELITY 2,284.12 O Regular (2,284.12) 50709 4/2/24 AQUA-METRIC SALES COMPANY 1,931.17 O Regular (1,931.17) 50710 4/2/24 ASSOCIATED COMPRESSOR & EQUIP 724.54 O Regular (724.54) 50711 4/2/24 BSK ASSOCIATES 125.00 O Regular (125.00)
50712 4/2/24 Christina Rojas 50.00 O Regular (50.00)
50713 4/2/24 COLONIAL LIFE & ACCIDENT INS. 132.21 O Regular (132.21) 50714 4/2/24 CSJVRMA 130,262.00 O Regular (130,262.00)
50715 4/2/24 FAAC Incorporated 2,143.35 O Regular (2,143.35) 50716 4/2/24 KEENAN & ASSOCIATES 95,888.43 O Regular (95,888.43) 50717 4/2/24 KINGS INDUSTRIAL OCC. MED. CRT 1,102.00 O Regular (1,102.00) 50718 4/2/24 LINCOLN FINANCIAL GROUP 283.62 O Regular (283.62) 50719 4/2/24 NEW YORK LIFE INSURANCE CO. 82.72 O Regular (82.72) 50720 4/2/24 ODP Business Solutions LLC 45.15 O Regular (45.15) 50721 4/2/24 P G & E 1,062.60 O Regular (1,062.60)
50722 4/2/24 P G & E 51,932.63 O Regular (51,932.63)
50723 4/2/24 Paymentus 9.95 O Regular (9.95)
50724 4/2/24 PRINCIPAL LIFE INSURANCE COMPA 6,042.06 O Regular (6,042.06) 50725 4/2/24 R.L. HASTINGS & ASSOCIATES, LL 1,500.00 O Regular (1,500.00) 50726 4/2/24 SPECIALTY CONSTRUCTION, INC 253,840.00 O Regular (253,840.00) 50727 4/2/24 TERRY JOHNSON TRUCKING INC. 2,459.81 O Regular (2,459.81) 50728 4/2/24 VERIZON WIRELESS 1,925.70 O Regular (1,925.70) 50729 4/2/24 WEST HILLS OIL, INC 8,752.79 O Regular (8,752.79) 50730 4/3/24 Grizzly Entertainment LLC 16,000.00 O Quick Check (16,000.00) 50731 4/8/24 A&M Consulting Engineers 972.00 O Regular (972.00) 50732 4/8/24 Amazon Capital Services 907.15 O Regular (907.15) 50733 4/8/24 AQUAFIX 3,543.05 O Regular (3,543.05)
50734 4/8/24 ARAMARK 419.44 O Regular (419.44)
50735 4/8/24 BSK ASSOCIATES 1,030.00 O Regular (1,030.00) 50736 4/8/24 CHEM TRADE CHEMICALS U.S LLC 7,351.40 O Regular (7,351.40) 50737 4/8/24 ERVIN'S TRUE VALUE 3,390.19 O Regular (3,390.19) 50738 4/8/24 First-Citizens Bank & Trust Co 266.36 O Regular (266.36) 50739 4/8/24 KELLER FORD 4,047.18 O Regular (4,047.18)
50740 4/8/24 MIDAMERICA RETIREMENT CONTRIBU 17,350.00 O Regular (17,350.00) 50741 4/8/24 ODP Business Solutions LLC 456.90 O Regular (456.90) 50742 4/8/24 SELF HELP ENTERPRISES, INC. 2,304.46 O Regular (2,304.46) 50743 4/8/24 SUMMERS ENGINEERING INC 11,990.00 O Regular (11,990.00) 50744 4/8/24 THE CRISCOM COMPANY 4,000.00 O Regular (4,000.00) 50745 4/8/24 TRANSAMERICA EMPLOYEE BENEFITS 559.52 O Regular (559.52) 50746 4/8/24 VALLEY ELEVATOR, INC 328.00 O Regular (328.00) 50747 4/8/24 WEST HILLS OIL, INC 3,899.71 O Regular (3,899.71) 50748 4/8/24 WHEAT LAND, INC. 7,500.00 O Regular (7,500.00) 50749 4/8/24 WILLDAN 4,820.00 O Regular (4,820.00)
50750 4/12/24 ADT SECURITY SERVICES 2,033.78 O Regular (2,033.78) 50751 4/12/24 Amazon Capital Services 1,238.91 O Regular (1,238.91) 50752 4/12/24 BRIAN ARELLANO 75.00 O Regular (75.00)
50753 4/12/24 BSK ASSOCIATES 1,097.00 O Regular (1,097.00) 50754 4/12/24 BUTTONWILLOW WAREHOUSE COMPANY 2,938.65 O Regular (2,938.65) 50755 4/12/24 COUNTY OF KINGS IT DEPT. 4,034.55 O Regular (4,034.55) 50756 4/12/24 DEPT. OF ENERGY WAPA 16,047.95 O Regular (16,047.95) January 9, 2025 Pg. 15
50757 4/12/24 DILLS AUTO SUPPLY 4,074.96
O Regular (4,074.96)
50758 4/12/24 Furtado Welding & Supply 150.43 O Regular (150.43) 50759 4/12/24 INDUSTRIAL ELECTRICAL CO 630.00 O Regular (630.00) 50760 4/12/24 Janett Ceja 75.00 O Regular (75.00)
50761 4/12/24 KINGS COUNTY TREASURER 1,302.00 O Regular (1,302.00) 50762 4/12/24 LAWRENCE TRACTOR CO. INC. 469.75 O Regular (469.75) 50763 4/12/24 MIDAMERICA ADMIN. & RETIREMENT 360.00 O Regular (360.00) 50764 4/12/24 O'Reilly Auto Parts 131.94 O Regular (131.94) 50765 4/12/24 P G & E 25,607.85 O Regular (25,607.85)
50766 4/12/24 Robert A. Nevarez 1,251.00 O Regular (1,251.00) 50767 4/12/24 Rosalva Zavala 250.00 O Regular (250.00)
50768 4/12/24 S & R FARM SUPPLIES 1,046.73 O Regular (1,046.73) 50769 4/12/24 SAN JOAQUIN PEST CONTROL 479.00 O Regular (479.00) 50770 4/12/24 STATE WATER RESOURCES CONTROL 105.00 O Regular (105.00) 50771 4/12/24 Terry Foster 50.00 O Regular (50.00)
50772 4/12/24 US BANK EQUIPMENT FINANCE 1,047.34 O Regular (1,047.34) 50773 4/12/24 VEGA'S AUTOMOTIVE SERVICE 90.00 O Regular (90.00) 50774 4/15/24 ARAMARK 417.09 O Regular (417.09)
50775 4/15/24 AT&T 3,766.93 O Regular (3,766.93)
50776 4/15/24 Cintas Corp 169.44 O Regular (169.44)
50777 4/15/24 ODP Business Solutions LLC 243.91 O Regular (243.91) 50778 4/15/24 SUMMERS ENGINEERING INC 51,539.58 O Regular (51,539.58) 50779 4/15/24 AXON ENTERPRISE, INC 34,410.66 O Regular (34,410.66) 50781 4/17/24 Tanya Islas Topete 300.00 O Quick Check (300.00) 50782 4/22/24 JOSEPH SAN NICOLAS 255.00 O Quick Check (255.00) 50783 4/22/24 RAMON VARGAS 255.00 O Quick Check (255.00) 50784 4/22/24 ADT COMMERCIAL 147.44 O Regular (147.44)
50785 4/22/24 Amazon Capital Services 1,709.90 O Regular (1,709.90) 50786 4/22/24 ARAMARK 462.82 O Regular (462.82)
50787 4/22/24 AT&T 169.88 O Regular (169.88)
50788 4/22/24 AVENAL LUBE AND TIRE 348.57 O Regular (348.57) 50789 4/22/24 BSK ASSOCIATES 816.00 O Regular (816.00)
50790 4/22/24 C.L.E.A 32.00 O Regular (32.00)
50791 4/22/24 California Industrial Rubber 102.90 O Regular (102.90) 50792 4/22/24 CALIFORNIA EMPLOYERS ASSOCIATI 311.25 O Regular (311.25) 50793 4/22/24 DEPT. OF ENERGY WAPA 291.29 O Regular (291.29) 50794 4/22/24 FRESNO MOBILE RADIO 406.00 O Regular (406.00) 50795 4/22/24 GRAINGER, INC. 233.04 O Regular (233.04)
50796 4/22/24 HACH COMPANY 1,858.52 O Regular (1,858.52) 50797 4/22/24 Linde Gas & Equipment Inc. 168.06 O Regular (168.06) 50798 4/22/24 Pens.com 377.18 O Regular (377.18)
50799 4/22/24 PRICE PAIGE & COMPANY 3,444.00 O Regular (3,444.00) 50800 4/22/24 PUBLIC INTEREST LAW FIRM 7,315.50 O Regular (7,315.50) 50801 4/22/24 Robert A. Nevarez 845.00 O Regular (845.00) 50802 4/22/24 SAF-T-FLO Water Services 3,323.91 O Regular (3,323.91) 50804 4/22/24 SAN JOAQUIN VALLEY AIR POL.CTR 227.00 O Regular (227.00) 50805 4/22/24 SELF HELP ENTERPRISES, INC. 111,627.00 O Regular (111,627.00) 50806 4/22/24 SELF HELP ENTERPRISES, INC. 120,048.03 O Regular (120,048.03) 50807 4/22/24 SELF HELP ENTERPRISES, INC. 91,337.00 O Regular (91,337.00) 50808 4/22/24 SOTOMAYOR CPAS 6,049.50 O Regular (6,049.50) 50809 4/22/24 SPARKLETTS 184.18 O Regular (184.18)
50810 4/22/24 SPECIALTY CONSTRUCTION, INC 699,812.75 O Regular (699,812.75) January 9, 2025 Pg. 16
50811 4/22/24 SUPERION, LLC 5,431.46 O Regular (5,431.46) 50812 4/22/24 WEST HILLS OIL, INC 8,126.41 O Regular (8,126.41) 50813 4/22/24 WESTSIDE SUPPLY 216.00 O Regular (216.00) 50814 4/25/24 PYRO SPECTACULARS INC 5,621.05 O Quick Check (5,621.05) 50815 4/29/24 AFLAC WORLDWIDE HEADQUARTERS 4,242.84 R Wire Transfer (4,242.84) 50816 4/29/24 Amazon Capital Services 324.10 O Regular (324.10) 50817 4/29/24 AMERICAN FIDELITY 2,284.12 O Regular (2,284.12) 50818 4/29/24 ARAMARK 878.05 O Regular (878.05)
50819 4/29/24 AT&T 12,706.75 O Regular (12,706.75)
50820 4/29/24 BILLINGSLEY TIRE SERVICE 31.90 O Regular (31.90) 50821 4/29/24 BSK ASSOCIATES 1,737.00 O Regular (1,737.00) 50822 4/29/24 CalAnimals 100.00 O Regular (100.00)
50823 4/29/24 Central Valley Asphalt 4,172.44 O Regular (4,172.44) 50824 4/29/24 COLONIAL LIFE & ACCIDENT INS. 132.21 O Regular (132.21) 50825 4/29/24 David Bush Inc. 477.04 O Regular (477.04) 50826 4/29/24 DEPT. OF JUSTICE ACCT. OFFICE 64.00 O Regular (64.00) 50827 4/29/24 DILLS AUTO SUPPLY 3,006.82 O Regular (3,006.82) 50828 4/29/24 Ferguson Waterworks#1423 2,656.81 O Regular (2,656.81) 50829 4/29/24 Furtado Welding & Supply 48.36 O Regular (48.36) 50830 4/29/24 GARTON TRACTOR INC. 209.84 O Regular (209.84) 50831 4/29/24 HOT SHOTS CORP 5,754.38 O Regular (5,754.38) 50832 4/29/24 HUMBERTO BERMUDEZ 89.98 O Regular (89.98) 50833 4/29/24 INFOSEND, INC 1,607.28 O Regular (1,607.28) 50834 4/29/24 Irma Soto 102.00 O Regular (102.00)
50835 4/29/24 Jim Sandoval Electric 66,253.48 O Regular (66,253.48) 50836 4/29/24 Jordy Villafan 102.00 O Regular (102.00)
50837 4/29/24 Jose Gonzales 102.00 O Regular (102.00)
50838 4/29/24 KEENAN & ASSOCIATES 103,559.49 O Regular (103,559.49) 50839 4/29/24 KINGS COUNTY FIRE DEPARTMENT 106,250.00 O Regular (106,250.00) 50840 4/29/24 LEAGUE OF CALIFORNIA CITIES 6,742.00 O Regular (6,742.00) 50841 4/29/24 LEGAL SHIELD 262.40 O Regular (262.40)
50842 4/29/24 LINCOLN FINANCIAL GROUP 174.10 O Regular (174.10) 50843 4/29/24 MOTION INDUSTRIES 368.87 O Regular (368.87) 50844 4/29/24 NEW YORK LIFE INSURANCE CO. 82.72 O Regular (82.72) 50845 4/29/24 ODP Business Solutions LLC 62.41 O Regular (62.41) 50846 4/29/24 PRINCIPAL LIFE INSURANCE COMPA 6,657.81 O Regular (6,657.81) 50847 4/29/24 PUBLIC INTEREST LAW FIRM 2,090.50 O Regular (2,090.50) 50848 4/29/24 QUAD KNOPF, INC. 1,366.56 O Regular (1,366.50) 50849 4/29/24 SPARKLETTS 227.63 O Regular (227.63)
50850 4/29/24 THATCHER COMPANY, INC 2,946.35 O Regular (2,946.35) 50851 4/29/24 TPX COMMUNICATIONS 656.36 O Regular (656.36) 50852 4/29/24 TRANSAMERICA EMPLOYEE BENEFITS 839.28 O Regular (839.28) 50853 4/29/24 UNITED STATES TREASURY 502.44 O Regular (502.44) 50854 4/29/24 VERIZON WIRELESS 1,923.22 O Regular (1,923.22) 50855 4/29/24 WESTLANDS WATER DISTRICT 12.44 O Regular (12.44) 50856 5/1/24 Sammy M. Valdez 1,345.99 O Quick Check (1,345.99) 50857 5/2/24 Thunder Inflatables, Inc. 2,595.00 O Quick Check (2,595.00) 50858 5/6/24 Anette Linarte 410.00 O Regular (410.00)
50859 5/6/24 ARAMARK 474.50 O Regular (474.50)
50860 5/6/24 AVENAL LUBE AND TIRE 349.76 O Regular (349.76) 50861 5/6/24 AVENAL TOWING 250.00 O Regular (250.00)
50862 5/6/24 BORGES & MAHONEY INC 976.60 O Regular (976.60) January 9, 2025 Pg. 17
50863 5/6/24 BSK ASSOCIATES 628.00 O Regular (628.00)
50864 5/6/24 California Industrial Rubber 239.31 O Regular (239.31) 50865 5/6/24 CHEM TRADE CHEMICALS U.S LLC 7,470.47 O Regular (7,470.47) 50866 5/6/24 Cintas Corp 125.96 O Regular (125.96)
50867 5/6/24 Fernandez Real Estate 77.61 O Regular (77.61) 50868 5/6/24 GARTON TRACTOR INC. 77.42 O Regular (77.42) 50869 5/6/24 Highlands Diversified 60.48 O Regular (60.48) 50870 5/6/24 Jose Gonzales 153.00 O Regular Outstanding 50871 5/6/24 JOHNSON CONTROLS SECURITY SOLU 1,129.75 O Regular (1,129.75) 50872 5/6/24 KELLER MOTORS 595.56 O Regular (595.56)
50873 5/6/24 KINGS COUNTY ASSOC. OF GOVT. 393.07 O Regular (393.07) 50874 5/6/24 Larry Lee 50.00 O Regular (50.00)
50875 5/6/24 NTU TECHNOLOGIES INC. 22,391.60 O Regular (22,391.60) 50876 5/6/24 O'Reilly Auto Parts 272.78 O Regular (272.78) 50877 5/6/24 ODP Business Solutions LLC 35.16 O Regular (35.16) 50878 5/6/24 P G & E 1,062.60 O Regular (1,062.60)
50879 5/6/24 P G & E 378.50 O Regular (378.50)
50880 5/6/24 P G & E 40,184.42 O Regular (40,184.42)
50881 5/6/24 P G & E 912.40 O Regular (912.40)
50882 5/6/24 P G & E 26,127.16 O Regular (26,127.16)
50883 5/6/24 P G & E 1,906.30 O Regular (1,906.30)
50884 5/6/24 PUBLIC INTEREST LAW FIRM 19,474.60 O Regular (19,474.60) 50885 5/6/24 QUAD KNOPF, INC. 542.50 O Regular (542.50) 50886 5/6/24 RAUL VALADEZ 113.58 O Regular Outstanding
50887 5/6/24 REVIVAL ANIMAL HEALTH, INC. 721.78 O Regular (721.78) 50888 5/6/24 Rosalva Ochoa 54.06 O Regular (54.06)
50889 5/6/24 SAN JOAQUIN PEST CONTROL 529.00 O Regular (529.00) 50890 5/6/24 SAN JOAQUIN VALLEY AIR POL.CTR 1,867.00 O Regular (1,867.00) 50891 5/6/24 SEQUOIA EQUIPMENT CO., INC. 9,077.97 O Regular (9,077.97) 50892 5/6/24 THE CRISCOM COMPANY 4,000.00 O Regular (4,000.00) 50893 5/6/24 US BANK EQUIPMENT FINANCE 1,378.16 O Regular (1,378.16) 50894 5/6/24 USA BLUE BOOK 5,351.54 O Regular (5,351.54) 50895 5/6/24 WEST HILLS OIL, INC 8,292.46 O Regular (8,292.46) 50896 5/6/24 WILLDAN 6,160.00 O Regular (6,160.00)
50897 5/7/24 Central Valley Asphalt 546,191.25 O Quick Check (546,191.25) 50898 5/10/24 Kings County Superior Court 68,000.00 O Quick Check VOID 50899 5/10/24 Kings County Superior Court 68,000.00 O Quick Check (68,000.00) 50900 5/15/24 A&M Consulting Engineers 11,608.00 O Regular (11,608.00) 50901 5/15/24 Amazon Capital Services 53.25 O Regular (53.25) 50902 5/15/24 BSK ASSOCIATES 1,046.00 O Regular (1,046.00) 50903 5/15/24 CORE & MAIN 6,488.46 O Regular (6,488.46) 50904 5/15/24 CSJVRMA 116.19 O Regular (116.19)
50905 5/15/24 Department of Transportation 760.82 O Regular (760.82) 50906 5/15/24 DILLS AUTO SUPPLY 1,048.88 O Regular (1,048.88) 50907 5/15/24 EMPLOYMENT DEVELOPMENT DEPT. 2,327.05 O Regular (2,327.05) 50908 5/15/24 ERVIN'S TRUE VALUE 5,264.36 O Regular (5,264.36) 50909 5/15/24 FEDEX 172.91 O Regular (172.91)
50910 5/15/24 First-Citizens Bank & Trust Co 266.36 O Regular (266.36) 50911 5/15/24 FRESNO MOBILE RADIO 406.00 O Regular (406.00) 50912 5/15/24 Julio M Ponce 100.00 O Regular (100.00)
50913 5/15/24 KELLER FORD 22.37 O Regular (22.37)
50914 5/15/24 KELLER MOTORS 137.24 O Regular (137.24)
January 9, 2025 Pg. 18
50915 5/15/24 Kings Veterinary Services Inc. 16,175.73 O Regular (16,175.73) 50916 5/15/24 Kristy L. Klein, Ph.D. 2,100.00 O Regular (2,100.00) 50917 5/15/24 O'Reilly Auto Parts 687.63 O Regular (687.63) 50918 5/15/24 P G & E 3,043.36 O Regular (3,043.36)
50919 5/15/24 R.L. HASTINGS & ASSOCIATES, LL 3,000.00 O Regular (3,000.00) 50920 5/15/24 SABRE BACKFLOW, INC. 146.18 O Regular (146.18) 50921 5/15/24 SEQUOIA EQUIPMENT CO., INC. 530.95 O Regular (530.95) 50922 5/15/24 SPARKLETTS 254.58 O Regular (254.58)
50923 5/15/24 SPECIALTY CONSTRUCTION, INC 200,188.75 O Regular (200,188.75) 50924 5/15/24 SUMMERS ENGINEERING INC 60,441.82 O Regular (60,441.82) 50925 5/15/24 SUPERION, LLC 10,862.92 O Regular (10,862.92) 50926 5/15/24 T&T PAVEMENT MARKINGS & PRODUC 33,434.00 O Regular (33,434.00) 50927 5/15/24 WEST HILLS OIL, INC 3,644.12 O Regular (3,644.12) 50928 5/15/24 WESTSIDE SUPPLY 216.00 O Regular (216.00) 50929 5/15/24 WHEAT LAND, INC. 7,500.00 O Regular (7,500.00) 50930 5/20/24 Amazon Capital Services 870.36 O Regular (870.36) 50931 5/20/24 ANNA LARA-NIETO 75.00 O Regular (75.00)
50932 5/20/24 AT&T 3,664.28 O Regular (3,664.28)
50933 5/20/24 AVENAL TOWING 250.00 O Regular (250.00)
50934 5/20/24 B & B SURPLUS 162.38 O Regular (162.38)
50935 5/20/24 BORGES & MAHONEY INC 426.52 O Regular (426.52) 50936 5/20/24 BSK ASSOCIATES 1,503.00 O Regular (1,503.00) 50937 5/20/24 BUTTONWILLOW WAREHOUSE COMPANY 45.59 O Regular (45.59) 50938 5/20/24 DEPT. OF ENERGY WAPA 20,167.05 O Regular (20,167.05) 50939 5/20/24 DIANA BARRERA 75.00 O Regular (75.00)
50940 5/20/24 Furtado Welding & Supply 46.80 O Regular (46.80) 50941 5/20/24 INFOSEND, INC 1,930.56 O Regular (1,930.56) 50942 5/20/24 Janett Ceja 175.00 O Regular (175.00)
50943 5/20/24 JOSE CHAVEZ 75.00 O Regular (75.00)
50944 5/20/24 LOU'S GLOVES, INC 264.00 O Regular (264.00) 50945 5/20/24 Maria G. Contreras 500.00 O Regular (500.00) 50947 5/20/24 MARIA A. ORTIZ 75.00 O Regular (75.00)
50948 5/20/24 Monica Varajas 75.00 O Regular (75.00)
50949 5/20/24 MOTION INDUSTRIES 880.35 O Regular (880.35) 50950 5/20/24 ODP Business Solutions LLC 1,090.96 O Regular (1,090.96) 50951 5/20/24 Pens.com 885.76 O Regular (885.76)
50952 5/20/24 QUAD KNOPF, INC. 955.60 O Regular (955.60) 50953 5/20/24 Robert A. Nevarez 428.00 O Regular (428.00) 50954 5/20/24 Roldan DeLeon 153.00 O Regular (153.00)
50955 5/20/24 SOTOMAYOR CPAS 15,515.23 O Regular (15,515.23) 50956 5/20/24 SPARKLETTS 71.27 O Regular (71.27)
50957 5/20/24 TRULL ELECTRIC, INC. 6,435.00 O Regular (6,435.00) 50958 5/20/24 USA BLUE BOOK 2,057.35 O Regular (2,057.35) 50959 5/20/24 VERIZON WIRELESS 1,177.11 O Regular (1,177.11) 50960 5/20/24 WEST HILLS OIL, INC 3,930.46 O Regular (3,930.46) 50961 5/20/24 YOLANDA CABRAL 75.00 O Regular (75.00)
50962 5/21/24 BUREAU OF RECLAMATION 34,870.57 O Regular (34,870.57) 50963 5/21/24 SAN LUIS & DELTA-MENDOTA WATER 16,985.05 O Regular (16,985.05) 50964 5/21/24 CITY OF AVENAL 110.71 O Regular (110.71)
50965 5/23/24 JOSEPH SAN NICOLAS 305.00 O Quick Check (305.00) 50966 5/29/24 Amazon Capital Services 305.54 O Regular (305.54) 50967 5/29/24 AMERICAN FIDELITY 2,279.24 O Regular (2,279.24) January 9, 2025 Pg. 19
50968 5/29/24 AQUAFIX 3,772.95 O Regular (3,772.95)
50969 5/29/24 AVENAL LUBE AND TIRE 1,092.26 O Regular (1,092.26) 50970 5/29/24 Baker Supplies & Repairs 77.92 O Regular (77.92) 50971 5/29/24 Brandon Ramos 100.00 O Regular (100.00)
50972 5/29/24 BSK ASSOCIATES 1,575.00 O Regular (1,575.00) 50973 5/29/24 C.L.E.A 32.00 O Regular (32.00)
50974 5/29/24 COLONIAL LIFE & ACCIDENT INS. 132.21 O Regular (132.21) 50975 5/29/24 DEPARTMENT OF INDUSTRIAL RELAT 675.00 O Regular (675.00) 50976 5/29/24 GRAINGER, INC. 104.51 O Regular (104.51)
50977 5/29/24 GRANITE CONSTRUCTION INC. 4,231.80 O Regular (4,231.80) 50978 5/29/24 Haydee Hernandez 50.00 O Regular (50.00)
50979 5/29/24 Irma Soto 255.00 O Regular (255.00)
50980 5/29/24 Julio M Ponce 50.00 O Regular (50.00)
50981 5/29/24 KEENAN & ASSOCIATES 104,624.90 O Regular (104,624.90) 50982 5/29/24 KELLER FORD 556.83 O Regular (556.83)
50983 5/29/24 LEGAL SHIELD 217.50 O Regular (217.50)
50984 5/29/24 LINCOLN FINANCIAL GROUP 168.48 O Regular (168.48) 50985 5/29/24 Mariano Sanchez 255.00 O Regular (255.00) 50986 5/29/24 NEW YORK LIFE INSURANCE CO. 82.72 O Regular (82.72) 50987 5/29/24 O'Reilly Auto Parts 165.21 O Regular (165.21) 50988 5/29/24 Oasis Auto Locksmith 104.25 O Regular (104.25) 50989 5/29/24 P G & E 1,031.80 O Regular (1,031.80)
50990 5/29/24 P G & E 39,563.71 O Regular (39,563.71)
50991 5/29/24 P G & E 2,194.11 O Regular (2,194.11)
50992 5/29/24 P G & E 2,441.59 O Regular (2,441.59)
50993 5/29/24 P G & E 180.40 O Regular (180.40)
50994 5/29/24 P G & E 659.98 O Regular (659.98)
50995 5/29/24 PRICE PAIGE & COMPANY 5,619.00 O Regular (5,619.00) 50996 5/29/24 PRINCIPAL LIFE INSURANCE COMPA 6,860.46 O Regular (6,860.46) 50997 5/29/24 S & R FARM SUPPLIES 1,460.07 O Regular (1,460.07) 50999 5/29/24 SAN JOAQUIN PEST CONTROL 529.00 O Regular (529.00) 51000 5/29/24 Solomon Electric Inc. 2,303.23 O Regular (2,303.23) 51001 5/29/24 THATCHER COMPANY, INC 11,205.38 O Regular (11,205.38) 51002 5/29/24 TPX COMMUNICATIONS 666.33 O Regular (666.33) 51003 5/29/24 TRANSAMERICA EMPLOYEE BENEFITS 559.52 O Regular (559.52) 51004 5/29/24 VERIZON WIRELESS 1,923.22 O Regular (1,923.22) 51005 5/29/24 WEST HILLS OIL, INC 5,046.73 O Regular (5,046.73) 51006 5/29/24 WEST VALLEY SUPPLY, INC. 2,233.30 O Regular (2,233.30) 51007 5/29/24 PORAC LAW ENFOR. NEWS C/O 911M 1,507.80 O Quick Check VOID 51008 5/30/24 PORAC LEGAL DEFENSE FUND 1,507.80 O Quick Check (1,507.80) 51009 6/15/24 ADT SECURITY SERVICES 212.24 O Regular (212.24) 51011 6/15/24 Amazon Capital Services 4,065.07 O Regular (4,065.07) 51012 6/15/24 AVAYA INC. 266.36 O Regular (266.36)
51013 6/15/24 BSK ASSOCIATES 753.00 O Regular (753.00)
51014 6/15/24 CHEM TRADE CHEMICALS U.S LLC 7,773.97 O Regular (7,773.97) 51015 6/15/24 Cintas Corp 244.54 O Regular (244.54)
51016 6/15/24 COUNTY OF KINGS IT DEPT. 4,034.55 O Regular (4,034.55) 51017 6/15/24 DEPT. OF JUSTICE ACCT. OFFICE 242.00 O Regular (242.00) 51018 6/15/24 DILLS AUTO SUPPLY 3,943.70 O Regular (3,943.70) 51019 6/15/24 Ferguson Waterworks#1423 560.20 O Regular (560.20) 51020 6/15/24 First-Citizens Bank & Trust Co 266.36 O Regular (266.36) 51021 6/15/24 FRESNO MOBILE RADIO 406.00 O Regular (406.00) January 9, 2025 Pg. 20
51022 6/15/24 HACH COMPANY 1,258.95 O Regular (1,258.95) 51023 6/15/24 HOT SHOTS CORP 17,480.00 O Regular (17,480.00) 51024 6/15/24 KELLER FORD 226.51 O Regular (226.51)
51025 6/15/24 KINGS COUNTY SHERIFFS DEP. 170.49 O Regular (170.49) 51026 6/15/24 Nwestco LLC 1,468.01 O Regular (1,468.01) 51027 6/15/24 O'Reilly Auto Parts 48.45 O Regular (48.45) 51028 6/15/24 OPENGOV, INC 10,711.91 O Regular (10,711.91) 51029 6/15/24 PAPE' KENWORTH 1,346.92 O Regular (1,346.92) 51030 6/15/24 SAN JOAQUIN VALLEY AIR POL.CTR 1,300.00 O Regular (1,300.00) 51031 6/15/24 SEQUOIA EQUIPMENT CO., INC. 189.12 O Regular (189.12) 51032 6/15/24 Shaw's Home Comfort 2,154.00 O Regular (2,154.00) 51033 6/15/24 SPARKLETTS 331.82 O Regular (331.82)
51034 6/15/24 SUMMERS ENGINEERING INC 84,851.33 O Regular (84,851.33) 51035 6/15/24 THE CRISCOM COMPANY 6,000.00 O Regular (6,000.00) 51036 6/15/24 TRIPLE J READY MIX 2,782.07 O Regular (2,782.07) 51037 6/15/24 US BANK EQUIPMENT FINANCE 1,649.48 O Regular (1,649.48) 51038 6/15/24 Weco Industries, LLC 806.27 O Regular (806.27) 51039 6/15/24 WEST HILLS OIL, INC 4,164.58 O Regular (4,164.58) 51040 6/15/24 WEST VALLEY SUPPLY, INC. 1,229.98 O Regular (1,229.98) 51041 6/15/24 WHEAT LAND, INC. 7,500.00 O Regular (7,500.00) 51042 6/15/24 WILLDAN 6,460.00 O Regular (6,460.00)
51043 6/19/24 SAN JOAQUIN VALLEY AIR POL.CTR 87.00 O Quick Check (87.00) 51044 6/22/24 AIMS 145.68 O Regular (145.68)
51045 6/22/24 Amazon Capital Services 717.35 O Regular (717.35) 51046 6/22/24 American Water Works Associati 501.00 O Regular (501.00) 51047 6/22/24 AMERICAN FIDELITY 2,064.16 O Regular (2,064.16) 51048 6/22/24 BRENNTAG PACIFIC INC 4,736.33 O Regular (4,736.33) 51049 6/22/24 BSK ASSOCIATES 1,540.00 O Regular (1,540.00) 51050 6/22/24 C.L.E.A 32.00 O Regular (32.00)
51051 6/22/24 CHEM TRADE CHEMICALS U.S LLC 7,300.92 O Regular (7,300.92) 51052 6/22/24 Collins & Schoettler Planning 3,604.50 O Regular (3,604.50) 51053 6/22/24 COLONIAL LIFE & ACCIDENT INS. 132.21 O Regular (132.21) 51054 6/22/24 DASSEL'S PETROLEUM, INC. 107.25 O Regular (107.25) 51055 6/22/24 DEPT. OF ENERGY WAPA 18,719.11 O Regular (18,719.11) 51056 6/22/24 ERVIN'S TRUE VALUE 3,219.55 O Regular (3,219.55) 51057 6/22/24 EVANGELHO SEED & FARM STORE 739.61 O Regular (739.61) 51058 6/22/24 FEDEX 234.57 O Regular (234.57)
51059 6/22/24 Furtado Welding & Supply 48.36 O Regular (48.36) 51060 6/22/24 HACH COMPANY 2,683.39 O Regular (2,683.39) 51061 6/22/24 INFOSEND, INC 1,568.35 O Regular (1,568.35) 51062 6/22/24 Jordy Villafan 153.00 O Regular (153.00)
51063 6/22/24 Jose Gonzales 153.00 O Regular (153.00)
51064 6/22/24 Jose Manuel 500.00 O Regular (500.00)
51065 6/22/24 Joshua Alvarado 153.00 O Regular (153.00) 51066 6/22/24 KEENAN & ASSOCIATES 104,624.92 O Regular (104,624.92) 51067 6/22/24 KELLER FORD 731.69 O Regular (731.69)
51068 6/22/24 LEGAL SHIELD 172.60 O Regular (172.60)
51069 6/22/24 LINCOLN FINANCIAL GROUP 140.46 O Regular (140.46) 51070 6/22/24 Mariano Sanchez 153.00 O Regular (153.00) 51071 6/22/24 Miguel Gracida 153.00 O Regular (153.00)
51072 6/22/24 MIDAMERICA ADMIN. & RETIREMENT 336.00 O Regular (336.00) 51073 6/22/24 MIDAMERICA RETIREMENT CONTRIBU 18,050.00 O Regular (18,050.00) January 9, 2025 Pg. 21
51074 6/22/24 NBS GOVERNMENT FINANCE GRP. 2,518.19 O Regular (2,518.19) 51075 6/22/24 ODP Business Solutions LLC 1,100.86 O Regular (1,100.86) 51076 6/22/24 OPENGOV, INC 3,000.00 O Regular (3,000.00) 51077 6/22/24 Paymentus 9.95 O Regular Outstanding
51078 6/22/24 PRINCIPAL LIFE INSURANCE COMPA 6,792.91 O Regular (6,792.91) 51079 6/22/24 QUAD KNOPF, INC. 5,816.80 O Regular (5,816.80) 51080 6/22/24 RESOURCES RECYCLING & RECOVERY 5,000.00 O Regular (5,000.00) 51081 6/22/24 SEBASTIAN 1,590.45 O Regular (1,590.45)
51082 6/22/24 SELF HELP ENTERPRISES, INC. 13,979.40 O Regular (13,979.40) 51083 6/22/24 SOTOMAYOR CPAS 10,615.00 O Regular (10,615.00) 51084 6/22/24 SPARKLETTS 254.09 O Regular (254.09)
51085 6/22/24 Steven Hembree 250.00 O Regular (250.00)
51086 6/22/24 SUPERION, LLC 5,431.46 O Regular (5,431.46) 51087 6/22/24 TAG/AMS INC. 175.00 O Regular (175.00)
51088 6/22/24 THATCHER COMPANY, INC 11,569.75 O Regular (11,569.75) 51089 6/22/24 TRANSAMERICA EMPLOYEE BENEFITS 559.52 O Regular (559.52) 51090 6/22/24 VERIZON WIRELESS 1,176.74 O Regular (1,176.74) 51091 6/22/24 WESTSIDE SUPPLY 216.00 O Regular (216.00) 51092 6/24/24 Amazon Capital Services 2,764.60 O Regular (2,764.60) 51093 6/24/24 AT&T 2,704.27 O Regular (2,704.27)
51094 6/24/24 BSK ASSOCIATES 537.00 O Regular (537.00)
51095 6/24/24 Ferguson Waterworks#1423 563.31 O Regular (563.31) 51096 6/24/24 P G & E 1,031.80 O Regular (1,031.80)
51097 6/24/24 P G & E 56,122.40 O Regular (56,122.40)
51098 6/24/24 PRICE PAIGE & COMPANY 8,928.00 O Regular (8,928.00) 51099 6/24/24 PUBLIC INTEREST LAW FIRM 20,018.02 O Regular (20,018.02) 51100 6/24/24 REVIVAL ANIMAL HEALTH, INC. 905.95 O Regular (905.95) 51101 6/24/24 SAN JOAQUIN PEST CONTROL 430.00 O Regular (430.00) 51102 6/24/24 SPECIALTY CONSTRUCTION, INC 101,259.51 O Regular (101,259.51) 51103 6/25/24 ANTONY LOPEZ 9,650.00 O Quick Check (9,650.00) 51104 6/25/24 Teresa Barrera 75.00 O Quick Check (75.00) 51105 6/26/24 KINGS COUNTY FIRE DEPARTMENT 106,250.00 O Quick Check (106,250.00) 51106 6/26/24 VALLEY COLLISION CENTER 3,746.67 O Quick Check (3,746.67) 51107 6/28/24 ADT COMMERCIAL 147.44 O Regular (147.44)
51108 6/28/24 ALL VALLEY PRINTING 1,003.15 O Regular (1,003.15) 51110 6/28/24 Azucena Tabarez 640.00 O Regular (640.00) 51111 6/28/24 BILLINGSLEY TIRE SERVICE 651.02 O Regular (651.02) 51112 6/28/24 Cintas Corp 115.96 O Regular (115.96)
51113 6/28/24 Claudia Aguirre 50.00 O Regular (50.00)
51115 6/28/24 COOKS COMMUNICATION CORP 42.39 O Regular (42.39) 51116 6/28/24 DAVE TURNEY & ASSOCIATES 925.00 O Regular (925.00) 51117 6/28/24 Ferguson Waterworks#1423 1,121.79 O Regular (1,121.79) 51118 6/28/24 FERGUSON ENTERPRISES 616.08 O Regular (616.08) 51119 6/28/24 Furtado Welding & Supply 224.14 O Regular (224.14) 51120 6/28/24 Gloria Barrera Montoya 500.00 O Regular (500.00) 51121 6/28/24 Grizzly Entertainment LLC 16,000.00 O Regular (16,000.00) 51122 6/28/24 Julio M Ponce 50.00 O Regular (50.00)
51123 6/28/24 KELLER FORD 146.33 O Regular (146.33)
51124 6/28/24 Kings Veterinary Services Inc. 8,785.00 O Regular (8,785.00) 51125 6/28/24 LEON ENVIRONMENTAL SERVICES 915.00 O Regular (915.00) 51126 6/28/24 LOU'S GLOVES, INC 1,452.00 O Regular (1,452.00) 51127 6/28/24 Monica Varajas 250.00 O Regular (250.00)
January 9, 2025 Pg. 22
51128 6/28/24 NEW YORK LIFE INSURANCE CO. 82.72
O Regular (82.72)
51129 6/28/24 O'Reilly Auto Parts 500.67 O Regular (500.67) 51131 6/28/24 PYRO SPECTACULARS INC 10,925.00 O Regular (10,925.00) 51132 6/28/24 R.L. HASTINGS & ASSOCIATES, LL 1,500.00 O Regular (1,500.00) 51133 6/28/24 T&T PAVEMENT MARKINGS & PRODUC 554.38 O Regular (554.38) 51134 6/28/24 TERMINEX INTERNATIONAL 751.00 O Regular (751.00) 51135 6/28/24 TERRY JOHNSON TRUCKING INC. 7,890.21 O Regular (7,890.21) 51136 6/28/24 THE CRISCOM COMPANY 6,000.00 O Regular (6,000.00) 51137 6/28/24 TPX COMMUNICATIONS 674.16 O Regular (674.16) 51138 6/28/24 Unique Conejo 35.00 O Regular (35.00)
51139 6/28/24 VERIZON WIRELESS 1,958.69 O Regular (1,958.69) 51140 6/28/24 Wasco Veterinary Clinic 245.00 O Regular (245.00) 51141 6/28/24 WEST HILLS OIL, INC 16,155.83 O Regular (16,155.83) 51142 6/28/24 WESTLANDS WATER DISTRICT 52.25 O Regular (52.25) 51143 7/8/24 Amazon Capital Services 318.97 O Regular (318.97) 51144 7/8/24 BSK ASSOCIATES 560.00 O Regular (560.00)
51145 7/8/24 FERGUSON ENTERPRISES 616.08 O Regular (616.08) 51146 7/8/24 HORNE LLP dba CA LIHWAP 594.69 O Regular (594.69) 51147 7/8/24 INFOSEND, INC 377.58 O Regular (377.58)
51148 7/8/24 Jordy Villafan 153.00 O Regular (153.00)
51149 7/8/24 Jose Gonzales 153.00 O Regular (153.00)
51150 7/8/24 Joshua Alvarado 153.00 O Regular (153.00)
51151 7/8/24 Mariano Sanchez 153.00 O Regular (153.00)
51152 7/8/24 Miguel Gracida 153.00 O Regular (153.00)
51153 7/8/24 MOTION INDUSTRIES 2,235.81 O Regular (2,235.81) 51154 7/8/24 SPARKLETTS 12.05 O Regular (12.05)
51155 7/8/24 T&T PAVEMENT MARKINGS & PRODUC 1,325.82 O Regular (1,325.82) 51156 7/8/24 A & A CRANE SERVICES 1,500.00 O Regular (1,500.00) 51157 7/8/24 Anahi Cuevas 50.00 O Regular (50.00)
51158 7/8/24 ERVIN'S TRUE VALUE 4,110.60 O Regular (4,110.60) 51159 7/8/24 EVANGELHO SEED & FARM STORE 302.00 O Regular (302.00) 51160 7/8/24 FRESNO MOBILE RADIO 406.00 O Regular (406.00) 51161 7/8/24 Kings Veterinary Services Inc. 12,697.00 O Regular (12,697.00) 51162 7/8/24 P G & E 32,001.16 O Regular (32,001.16)
51163 7/8/24 SUMMERS ENGINEERING INC 51,199.74 O Regular (51,199.74) 51164 7/8/24 US BANK EQUIPMENT FINANCE 1,382.52 O Regular (1,382.52) 51165 7/8/24 WEST HILLS OIL, INC 3,600.78 O Regular (3,600.78) 51166 7/8/24 WESTSIDE SUPPLY 216.00 O Regular (216.00)
51167 7/11/24 Albira Garica 50.00 O Regular (50.00)
51168 7/11/24 Amazon Capital Services 1,181.31 O Regular (1,181.31) 51169 7/11/24 ARAMARK 3,428.59 O Regular (3,428.59)
51170 7/11/24 BORGES & MAHONEY INC 1,800.26 O Regular (1,800.26) 51171 7/11/24 BSK ASSOCIATES 1,792.00 O Regular (1,792.00) 51172 7/11/24 CPCA 155.00 O Regular (155.00)
51173 7/11/24 First-Citizens Bank & Trust Co 266.36 O Regular (266.36) 51174 7/11/24 Harris Development Corp. 97,034.90 O Regular (97,034.90) 51175 7/11/24 HACH COMPANY 788.06 O Regular (788.06)
51176 7/11/24 INFOSEND, INC 1,925.42 O Regular (1,925.42) 51177 7/11/24 JORGENSEN COMPANY 569.64 O Regular (569.64) 51178 7/11/24 Julio Alaniz 50.00 O Regular (50.00)
51179 7/11/24 KINGS COUNTY FIRE DEPARTMENT 1,043.13 O Regular (1,043.13) 51180 7/11/24 ODP Business Solutions LLC 504.61 O Regular (504.61) January 9, 2025 Pg. 23
51182 7/11/24 Point Emblems LLC 139.49
O Regular (139.49)
51183 7/11/24 QUAD KNOPF, INC. 2,558.96 O Regular (2,558.96) 51184 7/11/24 SAFETY-KLEEN SYSTEMS, INC 518.78 O Regular (518.78) 51185 7/11/24 SAN JOAQUIN PEST CONTROL 50.00 O Regular (50.00) 51186 7/11/24 SAN JOAQUIN VALLEY AIR POL.CTR 91.50 O Regular (91.50) 51187 7/11/24 Shaw's Home Comfort 1,097.00 O Regular (1,097.00) 51188 7/11/24 SPARKLETTS 239.09 O Regular (239.09)
51189 7/11/24 TJ LAW & ASSOC. INVESTIGATIONS 1,800.00 O Regular (1,800.00) 51190 7/11/24 Vestis 1,060.77 O Regular (1,060.77)
51191 7/11/24 WHEAT LAND, INC. 7,500.00 O Regular (7,500.00) 51192 7/11/24 WILLDAN 5,570.00 O Regular (5,570.00)
51193 7/16/24 Amazon Capital Services 320.07 O Regular (320.07) 51194 7/16/24 AT&T 10,149.89 O Regular (10,149.89)
51195 7/16/24 BSK ASSOCIATES 481.80 O Regular (481.80)
51196 7/16/24 CALIFORNIA EMPLOYERS ASSOCIATI 311.25 O Regular (311.25) 51197 7/16/24 Claudia Torres 34.56 O Regular Outstanding 51198 7/16/24 CLAUDIA AGUIRRE 50.00 O Regular (50.00)
51199 7/16/24 COUNTY OF KINGS 1,641.00 O Regular (1,641.00) 51200 7/16/24 DEPT. OF JUSTICE ACCT. OFFICE 296.00 O Regular (296.00) 51201 7/16/24 Emanuel Garnica 46.21 O Regular Outstanding 51202 7/16/24 FRESNO CITY COLLEGE 276.00 O Regular (276.00) 51203 7/16/24 Highlands Diversified 30.28 O Regular (30.28) 51204 7/16/24 Jennifer Cuevas 33.85 O Regular (33.85)
51205 7/16/24 JORGENSEN COMPANY 1,354.86 O Regular (1,354.86) 51206 7/16/24 MASTAGNI HOLSTEDT 3,375.00 O Regular (3,375.00) 51207 7/16/24 OPENGOV, INC 25,000.00 O Regular (25,000.00) 51208 7/16/24 P G & E 75,245.67 O Regular (75,245.67)
51209 7/16/24 PEDRO HERNANDEZ-NUNEZ 60.66 O Regular (60.66) 51210 7/16/24 PROFESSIONAL PRINT AND MAIL 3,771.53 O Regular (3,771.53) 51211 7/16/24 Refugio Aguirre 100.00 O Regular (100.00) 51212 7/16/24 SAN JOAQUIN PEST CONTROL 103.00 O Regular (103.00) 51213 7/16/24 SUPERION, LLC 5,431.46 O Regular (5,431.46) 51214 7/16/24 SUSAN HENDERSON 82.50 O Regular (82.50)
51215 7/16/24 THATCHER COMPANY, INC 5,514.41 O Regular (5,514.41) 51216 7/16/24 TJ LAW & ASSOC. INVESTIGATIONS 800.00 O Regular (800.00) 51217 7/16/24 WEST HILLS OIL, INC 3,590.57 O Regular (3,590.57) 51218 7/22/24 AQUA NATURAL SOLUTIONS 2,139.96 O Regular (2,139.96) 51219 7/22/24 AT&T 258.37 O Regular (258.37)
51220 7/22/24 AVENAL LUBE AND TIRE 1,286.74 O Regular (1,286.74) 51221 7/22/24 BSK ASSOCIATES 752.00 O Regular (752.00)
51222 7/22/24 C.L.E.A 32.00 O Regular (32.00)
51223 7/22/24 Cintas Corp 292.42 O Regular (292.42)
51224 7/22/24 Collins & Schoettler Planning 12,460.50 O Regular (12,460.50) 51225 7/22/24 COLONIAL LIFE & ACCIDENT INS. 132.21 O Regular (132.21) 51226 7/22/24 DILLS AUTO SUPPLY 2,483.71 O Regular (2,483.71) 51227 7/22/24 Edward Rij 510.00 O Regular (510.00)
51228 7/22/24 FRANK OLSEN COMPANY 3,834.71 O Regular (3,834.71) 51229 7/22/24 Furtado Welding & Supply 46.80 O Regular (46.80) 51230 7/22/24 JENSEN & PILEGARD 742.72 O Regular (742.72) 51231 7/22/24 Jose Gonzales 255.00 O Regular (255.00)
51232 7/22/24 Julio M Ponce 50.00 O Regular (50.00)
51233 7/22/24 KELLER FORD 22.88 O Regular (22.88)
January 9, 2025 Pg. 24
51234 7/22/24 KELLER MOTORS 1,723.80
O Regular (1,723.80)
51235 7/22/24 KINGS COUNTY SHERIFFS DEP. 63,227.15 O Regular (63,227.15) 51236 7/22/24 KINGS COUNTY SHERIFFS DEP. 450.00 O Regular (450.00) 51237 7/22/24 LEGAL SHIELD 172.60 O Regular (172.60)
51238 7/22/24 NATIONAL BAND & TAG CO. 154.01 O Regular (154.01) 51239 7/22/24 O'Reilly Auto Parts 36.92 O Regular (36.92) 51240 7/22/24 Oasis Auto Locksmith 143.71 O Regular (143.71) 51241 7/22/24 ODP Business Solutions LLC 109.42 O Regular (109.42) 51242 7/22/24 PUBLIC INTEREST LAW FIRM 25,117.19 O Regular (25,117.19) 51243 7/22/24 QUAD KNOPF, INC. 2,340.04 O Regular (2,340.04) 51244 7/22/24 SAN JOAQUIN PEST CONTROL 130.00 O Regular (130.00) 51245 7/22/24 Shaw's Home Comfort 1,332.29 O Regular (1,332.29) 51246 7/22/24 THATCHER COMPANY, INC 8,305.45 O Regular (8,305.45) 51247 7/22/24 WEST HILLS OIL, INC 4,606.63 O Regular (4,606.63) 51248 7/22/24 Alma Espinoza 50.00 O Regular (50.00)
51249 7/22/24 Amazon Capital Services 295.12 O Regular (295.12) 51250 7/22/24 ARAMARK 616.94 O Regular (616.94)
51251 7/22/24 AVENAL LUBE AND TIRE 578.60 O Regular (578.60) 51252 7/22/24 BSK ASSOCIATES 6,596.60 O Regular (6,596.60) 51253 7/22/24 CHEM TRADE CHEMICALS U.S LLC 7,313.86 O Regular (7,313.86) 51254 7/22/24 DEPT. OF ENERGY WAPA 20,230.74 O Regular (20,230.74) 51255 7/22/24 Ferguson Waterworks #2777 59.85 O Regular (59.85) 51256 7/22/24 Ferguson Waterworks#1423 29.92 O Regular (29.92) 51257 7/22/24 FEDEX 105.72 O Regular (105.72)
51258 7/22/24 KEENAN & ASSOCIATES 97,166.91 O Regular (97,166.91) 51259 7/22/24 LINCOLN FINANCIAL GROUP 148.81 O Regular (148.81) 51260 7/22/24 NTU TECHNOLOGIES INC. 21,221.20 O Regular (21,221.20) 51261 7/22/24 O'Reilly Auto Parts 24.64 O Regular (24.64) 51262 7/22/24 ODP Business Solutions LLC 397.40 O Regular (397.40) 51263 7/22/24 S & R FARM SUPPLIES 383.67 O Regular (383.67) 51264 7/22/24 SAN JOAQUIN PEST CONTROL 175.00 O Regular (175.00) 51265 7/22/24 SPARKLETTS 308.17 O Regular (308.17)
51266 7/22/24 THE CRISCOM COMPANY 6,097.47 O Regular (6,097.47) 51267 7/22/24 TPX COMMUNICATIONS 685.51 O Regular (685.51) 51268 7/22/24 TRANSAMERICA EMPLOYEE BENEFITS 559.52 O Regular (559.52) 51269 7/22/24 Vestis 194.06 O Regular (194.06)
51270 7/22/24 WILLDAN 6,180.00 O Regular (6,180.00)
51271 7/30/24 AQUA NATURAL SOLUTIONS 1,426.64 O Regular (1,426.64) 51272 7/30/24 KINGS COUNTY SHERIFFS DEP. 64,935.61 O Regular (64,935.61) 51273 7/30/24 KINGS COUNTY SHERIFFS DEP. 9,841.73 O Regular (9,841.73) 51274 7/30/24 SUMMERS ENGINEERING INC 69,430.47 O Regular (69,430.47) 51275 7/30/24 ADT COMMERCIAL 160.71 O Regular (160.71)
51276 7/30/24 Amazon Capital Services 509.68 O Regular (509.68) 51277 7/30/24 ARAMARK 480.47 O Regular (480.47)
51278 7/30/24 AVAYA INC. 266.36 O Regular (266.36)
51279 7/30/24 BRENNTAG PACIFIC INC 4,565.68 O Regular (4,565.68) 51280 7/30/24 BSK ASSOCIATES 1,551.60 O Regular (1,551.60) 51281 7/30/24 BUREAU OF RECLAMATION 49,774.60 O Regular (49,774.60) 51282 7/30/24 COLONIAL LIFE & ACCIDENT INS. 132.21 O Regular (132.21) 51283 7/30/24 COUNTY OF KINGS 780.00 O Regular (780.00) 51284 7/30/24 CPCA 365.00 O Regular (365.00)
51285 7/30/24 CSJVRMA 458,420.00 O Regular (458,420.00) January 9, 2025 Pg. 25
51286 7/30/24 Department of Transportation 649.48 O Regular (649.48) 51287 7/30/24 Julio M Ponce 250.00 O Regular (250.00)
51288 7/30/24 KINGS INDUSTRIAL OCC. MED. CRT 380.00 O Regular (380.00) 51289 7/30/24 NEW YORK LIFE INSURANCE CO. 82.72 O Regular (82.72) 51290 7/30/24 ODP Business Solutions LLC 112.51 O Regular (112.51) 51291 7/30/24 P G & E 3,585.74 O Regular (3,585.74)
51292 7/30/24 POT FARM BACKYARD 4,735.29 O Regular (4,735.29) 51293 7/30/24 SAN JOAQUIN PEST CONTROL 97.00 O Regular (97.00) 51294 7/30/24 SAN LUIS & DELTA-MENDOTA WATER 17,522.46 O Regular (17,522.46) 51295 7/30/24 SPARKLETTS 275.84 O Regular (275.84)
51296 7/30/24 THATCHER COMPANY, INC 10,191.99 O Regular (10,191.99) 51297 7/30/24 US BANK CORP. TRUST 547,711.71 O Regular (547,711.71) 51298 7/30/24 VALLEY ELEVATOR, INC 2,200.00 O Regular (2,200.00) 51299 7/30/24 Vestis 97.03 O Regular (97.03)
51300 7/30/24 WEST HILLS OIL, INC 3,651.82 O Regular (3,651.82) 51301 8/1/24 Amazon Capital Services 53.19 O Regular (53.19) 51302 8/1/24 ARTHUR MORA 218.00 O Regular (218.00)
51303 8/1/24 BSK ASSOCIATES 326.20 O Regular (326.20)
51304 8/1/24 Drill Tech Drilling & Shoring 100.00 O Regular (100.00) 51305 8/1/24 GABRIEL NIETO 218.00 O Regular (218.00)
51306 8/1/24 Laura Navarro 250.00 O Regular (250.00)
51307 8/1/24 Maria Garcia 50.00 O Regular (50.00)
51308 8/1/24 MARIA DIAZ 250.00 O Regular (250.00)
51309 8/1/24 ROBERT WILLIAMS 218.00 O Regular (218.00)
51310 8/1/24 RONALD BRUMLEY 218.00 O Regular (218.00)
51311 8/1/24 SWRCB-DWOCP 90.00 O Regular (90.00)
51312 8/1/24 THATCHER COMPANY, INC 4,801.85 O Regular (4,801.85) 51313 8/1/24 Vestis 97.03 O Regular (97.03)
51314 8/1/24 YASMIN JUAREZ 250.00 O Regular (250.00)
51315 8/5/24 AQUA-METRIC SALES COMPANY 2,672.25 O Regular (2,672.25) 51316 8/5/24 DEPT. OF ENERGY WAPA 408.32 O Regular (408.32) 51317 8/5/24 GIERLIC - MITCHELL, INC. 204.62 O Regular (204.62) 51318 8/5/24 Highlands Diversified 35.70 O Regular (35.70) 51319 8/5/24 JANET RODRIGUES 500.00 O Regular (500.00)
51320 8/5/24 JOHNSON CONTROLS SECURITY SOLU 1,129.75 O Regular (1,129.75) 51321 8/5/24 Julio M Ponce 50.00 O Regular Outstanding
51322 8/5/24 KELLER FORD 198.92 O Regular (198.92)
51323 8/5/24 LAWRENCE TRACTOR CO. INC. 12.81 O Regular (12.81) 51324 8/5/24 O'Reilly Auto Parts 285.06 O Regular (285.06) 51325 8/5/24 P G & E 70,939.85 O Regular (70,939.85)
51326 8/5/24 S & R FARM SUPPLIES 1,525.40 O Regular (1,525.40) 51327 8/5/24 SELF HELP ENTERPRISES, INC. 15,587.86 O Regular (15,587.86) 51328 8/5/24 SHAR-CRAFT INCORPORATED 115.83 O Regular (115.83) 51329 8/5/24 T&T PAVEMENT MARKINGS & PRODUC 783.13 O Regular (783.13) 51330 8/5/24 VERIZON WIRELESS 1,925.92 O Regular (1,925.92) 51331 8/12/24 A&M Consulting Engineers 11,233.00 O Regular (11,233.00) 51332 8/12/24 ADT SECURITY SERVICES 1,059.22 O Regular (1,059.22) 51333 8/12/24 Amazon Capital Services 581.11 O Regular (581.11) 51334 8/12/24 ARROW ELECTRIC MOTOR 22,692.94 O Regular (22,692.94) 51336 8/12/24 B & B SURPLUS 4,156.80 O Regular (4,156.80) 51337 8/12/24 BSK ASSOCIATES 1,980.60 O Regular (1,980.60) 51338 8/12/24 California Industrial Rubber 114.75 O Regular (114.75) January 9, 2025 Pg. 26
51339 8/12/24 COOKS COMMUNICATION CORP 193.68 O Regular (193.68) 51340 8/12/24 Daniel Enriquez 100.00 O Regular (100.00) 51341 8/12/24 DASSEL'S PETROLEUM, INC. 833.36 O Regular (833.36) 51342 8/12/24 DILLS AUTO SUPPLY 1,974.81 O Regular (1,974.81) 51343 8/12/24 ERVIN'S TRUE VALUE 4,046.85 O Regular (4,046.85) 51344 8/12/24 EVANGELHO SEED & FARM STORE 281.00 O Regular (281.00) 51345 8/12/24 FRESNO MOBILE RADIO 406.00 O Regular (406.00) 51346 8/12/24 GOVERNMENT TRAINING AGENCY 517.00 O Regular (517.00) 51347 8/12/24 Highlands Diversified 100.00 O Regular (100.00) 51348 8/12/24 JENSEN & PILEGARD 97.53 O Regular (97.53) 51349 8/12/24 KELLER FORD 470.81 O Regular (470.81)
51350 8/12/24 MIRACLE PLAYSYSTEM 1,711.34 O Regular (1,711.34) 51351 8/12/24 O'Reilly Auto Parts 366.25 O Regular (366.25) 51352 8/12/24 OPENGOV, INC 125,500.00 O Regular (125,500.00) 51353 8/12/24 P G & E 49,242.22 O Regular (49,242.22)
51354 8/12/24 Peerless Pump Company 5,762.22 O Regular (5,762.22) 51355 8/12/24 PUBLIC INTEREST LAW FIRM 29,832.18 O Regular (29,832.18) 51356 8/12/24 SOTOMAYOR CPAS 13,145.00 O Regular (13,145.00) 51357 8/12/24 TERRY JOHNSON TRUCKING INC. 3,104.24 O Regular (3,104.24) 51358 8/12/24 Vestis 381.99 O Regular (381.99)
51359 8/12/24 WEST HILLS OIL, INC 8,259.59 O Regular (8,259.59) 51360 8/12/24 WEST VALLEY SUPPLY, INC. 412.39 O Regular (412.39) 51361 8/12/24 WESTSIDE SUPPLY 216.00 O Regular (216.00) 51362 8/12/24 AFLAC WORLDWIDE HEADQUARTERS 2,121.42 R Wire Transfer (2,121.42) 51363 8/12/24 Amazon Capital Services 314.28 O Regular (314.28) 51364 8/12/24 COLFAX INTERNATIONAL 27,863.17 O Regular (27,863.17) 51365 8/12/24 EMPLOYMENT DEVELOPMENT DEPT. 3,102.49 O Regular (3,102.49) 51366 8/12/24 PRICE PAIGE & COMPANY 12,611.00 O Regular (12,611.00) 51367 8/12/24 THATCHER COMPANY, INC 3,909.75 O Regular (3,909.75) 51368 8/12/24 USA BLUE BOOK 404.56 O Regular (404.56)
51369 8/16/24 A&M Consulting Engineers 3,612.00 O Regular (3,612.00) 51370 8/16/24 ADT SECURITY SERVICES 3,177.66 O Regular (3,177.66) 51371 8/16/24 Amazon Capital Services 1,244.63 O Regular (1,244.63) 51372 8/16/24 AQUA-METRIC SALES COMPANY 1,620.01 O Regular (1,620.01) 51373 8/16/24 ARAMARK 586.88 O Regular (586.88)
51374 8/16/24 AT&T 4,515.64 O Regular (4,515.64)
51375 8/16/24 BILLINGSLEY TIRE SERVICE 1,226.00 O Regular (1,226.00) 51376 8/16/24 BSK ASSOCIATES 296.40 O Regular (296.40)
51377 8/16/24 Cintas Corp 302.21 O Regular (302.21)
51378 8/16/24 DEPT. OF ENERGY WAPA 19,688.74 O Regular (19,688.74) 51379 8/16/24 Ferguson Waterworks#1423 1,130.91 O Regular (1,130.91) 51380 8/16/24 First-Citizens Bank & Trust Co 532.72 O Regular (532.72) 51381 8/16/24 INFOSEND, INC 709.45 O Regular (709.45)
51382 8/16/24 JT2 Inc DBA Todd Companies 49,230.42 O Regular (49,230.42) 51383 8/16/24 KELLER FORD 152.47 O Regular (152.47)
51384 8/16/24 Kings Veterinary Services Inc. 12,255.00 O Regular (12,255.00) 51385 8/16/24 Lexipol 2,520.36 O Regular (2,520.36)
51386 8/16/24 O'Reilly Auto Parts 381.85 O Regular (381.85) 51387 8/16/24 ODP Business Solutions LLC 170.26 O Regular (170.26) 51388 8/16/24 P G & E 5,452.39 O Regular (5,452.39)
51389 8/16/24 Robert A. Nevarez 525.00 O Regular (525.00) 51390 8/16/24 ROBERT WILLIAMS 110.28 O Regular (110.28) January 9, 2025 Pg. 27
51391 8/16/24 Sammy M. Valdez 652.23 O Regular (652.23) 51392 8/16/24 SAN JOAQUIN PEST CONTROL 50.00 O Regular (50.00) 51393 8/16/24 SAN JOAQUIN VALLEY AIR POL.CTR 80.00 O Regular (80.00) 51394 8/16/24 SELF HELP ENTERPRISES, INC. 306,580.36 O Regular (306,580.36) 51395 8/16/24 SELF HELP ENTERPRISES, INC. 3,470.00 O Regular (3,470.00) 51396 8/16/24 SELF HELP ENTERPRISES, INC. 694.00 O Regular (694.00) 51397 8/16/24 SPARKLETTS 286.79 O Regular (286.79)
51398 8/16/24 SUPERION, LLC 5,431.46 O Regular (5,431.46) 51399 8/16/24 TELSTAR INSTRUMENTS, INC. 1,700.00 O Regular (1,700.00) 51400 8/16/24 TERRY JOHNSON TRUCKING INC. 2,770.10 O Regular (2,770.10) 51401 8/16/24 US BANK EQUIPMENT FINANCE 1,305.87 O Regular (1,305.87) 51402 8/16/24 VALLEY ELEVATOR, INC 2,200.00 O Regular (2,200.00) 51403 8/16/24 Vestis 97.03 O Regular (97.03)
51404 8/16/24 WEST VALLEY SUPPLY, INC. 26.79 O Regular (26.79) 51405 8/16/24 WHEAT LAND, INC. 7,500.00 O Regular (7,500.00) 51406 8/23/24 BSK ASSOCIATES 402.00 O Regular (402.00)
51407 8/23/24 SELF HELP ENTERPRISES, INC. 44,290.40 O Regular (44,290.40) 51408 8/23/24 Shaw's Home Comfort 579.01 O Regular (579.01) 51409 8/23/24 A T & T 2,704.68 O Regular (2,704.68)
51410 8/23/24 BSK ASSOCIATES 702.00 O Regular (702.00)
51411 8/23/24 BUREAU OF RECLAMATION 16,608.50 O Regular (16,608.50) 51412 8/23/24 C.L.E.A 32.00 O Regular (32.00)
51413 8/23/24 CALIFORNIA BUILDING STANDARDS 1,746.90 O Regular (1,746.90) 51414 8/23/24 Ferguson Waterworks #2777 86.87 O Regular (86.87) 51416 8/23/24 Joshua Sanchez 44,021.56 O Regular (44,021.56) 51417 8/23/24 KINGS INDUSTRIAL OCC. MED. CRT 1,387.00 O Regular (1,387.00) 51418 8/23/24 MASTAGNI HOLSTEDT 675.00 O Regular (675.00) 51419 8/23/24 P G & E 2,568.97 O Regular (2,568.97)
51420 8/23/24 PORAC 1,134.00 O Regular (1,134.00)
51421 8/23/24 PRICE PAIGE & COMPANY 20,610.00 O Regular (20,610.00) 51422 8/23/24 SAN LUIS & DELTA-MENDOTA WATER 15,446.10 O Regular (15,446.10) 51423 8/23/24 SELF HELP ENTERPRISES, INC. 570.96 O Regular (570.96) 51424 8/23/24 Shaw's Home Comfort 97.00 O Regular (97.00) 51425 8/23/24 SHAR-CRAFT INCORPORATED 1,831.56 O Regular (1,831.56) 51426 8/23/24 T&T PAVEMENT MARKINGS & PRODUC 5,353.76 O Regular (5,353.76) 51427 8/23/24 TELSTAR INSTRUMENTS, INC. 2,876.00 O Regular (2,876.00) 51428 8/23/24 TPX COMMUNICATIONS 675.28 O Regular (675.28) 51429 8/23/24 UNITED RENTALS 2,043.71 O Regular (2,043.71) 51430 8/23/24 VERIZON WIRELESS 1,927.53 O Regular (1,927.53) 51431 8/23/24 WEST HILLS OIL, INC 7,423.89 O Regular (7,423.89) 51432 8/30/24 A & A CRANE SERVICES 1,560.00 O Regular (1,560.00) 51433 8/30/24 ACTION EQUIPMENT RENTALS 2,224.16 O Regular (2,224.16) 51434 8/30/24 ADT SECURITY SERVICES 1,069.71 O Regular (1,069.71) 51435 8/30/24 AFLAC WORLDWIDE HEADQUARTERS 3,182.13 R Wire Transfer (3,182.13) 51436 8/30/24 Amazon Capital Services 1,099.07 O Regular (1,099.07) 51437 8/30/24 AMERICAN FIDELITY 4,128.32 O Regular (4,128.32) 51438 8/30/24 AVENAL LUBE AND TIRE 608.36 O Regular (608.36) 51439 8/30/24 BILLINGSLEY TIRE SERVICE 991.97 O Regular (991.97) 51440 8/30/24 BSK ASSOCIATES 1,787.40 O Regular (1,787.40) 51441 8/30/24 CHEM TRADE CHEMICALS U.S LLC 7,421.93 O Regular (7,421.93) 51442 8/30/24 Collins & Schoettler Planning 2,592.00 O Regular (2,592.00) 51443 8/30/24 COLONIAL LIFE & ACCIDENT INS. 132.21 O Regular (132.21) January 9, 2025 Pg. 28
51444 8/30/24 COUNTY OF KINGS IT DEPT. 6,609.39 O Regular (6,609.39) 51445 8/30/24 DASSEL'S PETROLEUM, INC. 782.75 O Regular (782.75) 51446 8/30/24 DEPT. OF ENERGY WAPA 291.29 O Regular (291.29) 51447 8/30/24 First-Citizens Bank & Trust Co 266.36 O Regular (266.36) 51448 8/30/24 Jesse Rodriguez 190.00 O Regular (190.00) 51449 8/30/24 KEENAN & ASSOCIATES 91,839.76 O Regular (91,839.76) 51450 8/30/24 KELLER FORD 4,336.38 O Regular (4,336.38) 51451 8/30/24 LEGAL SHIELD 172.60 O Regular (172.60)
51452 8/30/24 LINCOLN FINANCIAL GROUP 146.00 O Regular (146.00) 51453 8/30/24 NEW YORK LIFE INSURANCE CO. 124.09 O Regular (124.09) 51454 8/30/24 O'Reilly Auto Parts 133.05 O Regular (133.05) 51455 8/30/24 ODP Business Solutions LLC 702.62 O Regular (702.62) 51456 8/30/24 P G & E 1,031.80 O Regular (1,031.80)
51457 8/30/24 P G & E 119,110.59 O Regular (119,110.59) 51458 8/30/24 Point Emblems LLC 268.98 O Regular (268.98) 51459 8/30/24 PRINCIPAL LIFE INSURANCE COMPA 6,525.60 O Regular (6,525.60) 51460 8/30/24 QUAD KNOPF, INC. 1,097.36 O Regular (1,097.36) 51461 8/30/24 Rogelio D. Pereda 10,710.00 O Regular (10,710.00) 51462 8/30/24 SAN JOAQUIN PEST CONTROL 592.00 O Regular (592.00) 51463 8/30/24 SELF HELP ENTERPRISES, INC. 7,614.13 O Regular (7,614.13) 51464 8/30/24 Shaw's Home Comfort 2,831.11 O Regular (2,831.11) 51465 8/30/24 SPARKLETTS 230.58 O Regular (230.58)
51466 8/30/24 SUMMERS ENGINEERING INC 33,127.64 O Regular (33,127.64) 51467 8/30/24 THATCHER COMPANY, INC 8,625.40 O Regular (8,625.40) 51468 8/30/24 THE CRISCOM COMPANY 6,000.00 O Regular (6,000.00) 51469 8/30/24 TJ LAW & ASSOC. INVESTIGATIONS 1,100.00 O Regular (1,100.00) 51470 8/30/24 TRANSAMERICA EMPLOYEE BENEFITS 559.52 O Regular (559.52) 51471 8/30/24 Vestis 665.78 O Regular (665.78)
51472 8/30/24 VESTIS 145.66 O Regular (145.66)
51473 8/30/24 WEST HILLS OIL, INC 3,639.50 O Regular (3,639.50) 51474 8/30/24 William Enriquez 100.00 O Regular (100.00) 51475 8/30/24 WILLDAN 8,792.50 O Regular (8,792.50)
51476 9/3/24 Harris Development Corp. 12,751.35 O Quick Check (12,751.35) 51477 9/5/24 BSK ASSOCIATES 712.80 O Regular (712.80)
51478 9/5/24 Cintas Corp 140.55 O Regular (140.55)
51479 9/5/24 DILLS AUTO SUPPLY 125.51 O Regular (125.51) 51480 9/5/24 Edward Rij 26.00 O Regular (26.00)
51481 9/5/24 Erika Martinez 26.00 O Regular (26.00)
51482 9/5/24 Everon, LLC 159.23 O Regular (159.23)
51483 9/5/24 FRESNO MOBILE RADIO 406.00 O Regular (406.00) 51484 9/5/24 GIERLIC - MITCHELL, INC. 6,270.50 O Regular (6,270.50) 51485 9/5/24 JIMMIE TUTTLE 26.00 O Regular (26.00)
51486 9/5/24 Jose Gonzales 78.00 O Regular Outstanding
51487 9/5/24 Joshua Alvarado 231.00 O Regular (231.00)
51488 9/5/24 Kings Veterinary Services Inc. 25,515.00 O Regular (25,515.00) 51489 9/5/24 KINGS COUNTY ASSOC. OF GOVT. 6,172.00 O Regular (6,172.00) 51490 9/5/24 MIDAMERICA ADMIN. & RETIREMENT 336.00 O Regular (336.00) 51491 9/5/24 MIDAMERICA RETIREMENT CONTRIBU 18,200.00 O Regular (18,200.00) 51492 9/5/24 O'Reilly Auto Parts 12.98 O Regular (12.98) 51493 9/5/24 ODP Business Solutions LLC 175.15 O Regular (175.15) 51494 9/5/24 P G & E 455.88 O Regular (455.88)
51495 9/5/24 Paymentus 19.90 O Regular (19.90)
January 9, 2025 Pg. 29
51496 9/5/24 PORAC 1,134.00 O Regular (1,134.00)
51497 9/5/24 PUBLIC INTEREST LAW FIRM 19,023.98 O Regular (19,023.98) 51498 9/5/24 SAN JOAQUIN VALLEY AIR POL.CTR 258.00 O Regular (258.00) 51499 9/5/24 SIERRA PACIFIC MATERIALS 324.25 O Regular (324.25) 51500 9/5/24 SUPERION, LLC 84,024.65 O Regular (84,024.65) 51501 9/5/24 THATCHER COMPANY, INC 3,590.45 O Regular (3,590.45) 51502 9/5/24 Vestis 474.91 O Regular (474.91)
51503 9/5/24 VESTIS 72.83 O Regular (72.83)
51504 9/5/24 WEST HILLS OIL, INC 4,652.72 O Regular (4,652.72) 51505 9/5/24 WESTSIDE SUPPLY 216.00 O Regular (216.00)
51506 9/5/24 WHEAT LAND, INC. 7,500.00 O Regular (7,500.00) 51507 9/9/24 Jose Gonzales 153.00 O Regular Outstanding 51508 9/9/24 SUMMERS ENGINEERING INC 3,076.21 O Regular (3,076.21) 51509 9/9/24 Roldan DeLeon 204.00 O Regular (204.00)
51510 9/13/24 MID-VALLEY DISPOSAL INC. 409,683.66 O Regular (409,683.66) 51511 9/13/24 ADT SECURITY SERVICES 143.59 O Regular (143.59) 51512 9/13/24 Amazon Capital Services 101.74 O Regular (101.74) 51513 9/13/24 AT&T 4,515.54 O Regular (4,515.54)
51514 9/13/24 AVENAL REGIONAL LANDFILL 4,820.86 O Regular (4,820.86) 51515 9/13/24 BILLINGSLEY TIRE SERVICE 436.01 O Regular (436.01) 51516 9/13/24 BSK ASSOCIATES 449.40 O Regular (449.40)
51517 9/13/24 COLLEGE OF THE SEQUOIAS 1,067.00 O Regular (1,067.00) 51518 9/13/24 COUNTY OF KINGS IT DEPT. 14,678.49 O Regular (14,678.49) 51519 9/13/24 DILLS AUTO SUPPLY 311.14 O Regular (311.14) 51520 9/13/24 Edward Rij 176.14 O Regular (176.14)
51521 9/13/24 ERVIN'S TRUE VALUE 6,131.12 O Regular (6,131.12) 51522 9/13/24 EVANGELHO SEED & FARM STORE 210.00 O Regular (210.00) 51523 9/13/24 Francisco Oceguera 340.00 O Regular (340.00) 51524 9/13/24 Furtado Welding & Supply 48.36 O Regular (48.36) 51525 9/13/24 Guadalupe Celis 57.58 O Regular Outstanding 51526 9/13/24 HACH COMPANY 669.25 O Regular (669.25)
51527 9/13/24 Interstate Sales 1,050.67 O Regular (1,050.67) 51528 9/13/24 INFOSEND, INC 3,379.57 O Regular (3,379.57) 51529 9/13/24 KELLER FORD 114.26 O Regular (114.26)
51530 9/13/24 MID-VALLEY DISPOSAL INC. 78,303.96 O Regular (78,303.96) 51531 9/13/24 O'Reilly Auto Parts 471.20 O Regular (471.20) 51532 9/13/24 P G & E 92,677.92 O Regular (92,677.92)
51533 9/13/24 REVIVAL ANIMAL HEALTH, INC. 679.97 O Regular (679.97) 51534 9/13/24 SAN JOAQUIN PEST CONTROL 50.00 O Regular (50.00) 51535 9/13/24 Shaw's Home Comfort 4,895.56 O Regular (4,895.56) 51536 9/13/24 SUPERION, LLC 5,431.40 O Regular (5,431.40) 51537 9/13/24 T&T VALVE AND INSTRUMENT INC 2,016.16 O Regular (2,016.16) 51538 9/13/24 US BANK EQUIPMENT FINANCE 1,115.01 O Regular (1,115.01) 51539 9/13/24 Vestis 323.91 O Regular (323.91)
51540 9/13/24 VESTIS 83.83 O Regular (83.83)
51541 9/13/24 WEST HILLS OIL, INC 4,654.26 O Regular (4,654.26) 51542 9/16/24 Louis R. Urbano 11,000.00 O Quick Check (11,000.00) 51543 9/23/24 ADT SECURITY SERVICES 288.27 O Regular (288.27) 51544 9/23/24 AFLAC WORLDWIDE HEADQUARTERS 2,121.42 R Wire Transfer (2,121.42) 51545 9/23/24 AT&T 2,134.04 O Regular (2,134.04)
51546 9/23/24 AVENAL GUN CLUB 1,200.00 O Regular (1,200.00) 51547 9/23/24 BSK ASSOCIATES 1,044.00 O Regular (1,044.00) January 9, 2025 Pg. 30
51548 9/23/24 BUREAU OF RECLAMATION 14,110.50 O Regular (14,110.50) 51549 9/23/24 C.L.E.A 32.00 O Regular (32.00)
51550 9/23/24 CHEM TRADE CHEMICALS U.S LLC 7,125.55 O Regular (7,125.55) 51551 9/23/24 COLONIAL LIFE & ACCIDENT INS. 132.21 O Regular (132.21) 51552 9/23/24 CSJVRMA 159,437.00 O Regular (159,437.00) 51553 9/23/24 DEPT. OF ENERGY WAPA 20,325.16 O Regular (20,325.16) 51554 9/23/24 DEPT. OF JUSTICE ACCT. OFFICE 898.00 O Regular (898.00) 51555 9/23/24 DILLS AUTO SUPPLY 223.66 O Regular (223.66) 51556 9/23/24 Ferguson Waterworks #2777 1,010.66 O Regular (1,010.66) 51557 9/23/24 FELICITO FIGUEROA 200.00 O Regular (200.00) 51558 9/23/24 Furtado Welding & Supply 48.36 O Regular (48.36) 51559 9/23/24 Jeremy Sanchez 50.00 O Regular (50.00)
51560 9/23/24 Juan Carlos Garcia 13,220.00 O Regular (13,220.00) 51561 9/23/24 KEENAN & ASSOCIATES 105,690.36 O Regular (105,690.36) 51562 9/23/24 KELLER MOTORS 458.79 O Regular (458.79)
51563 9/23/24 KINGS INDUSTRIAL OCC. MED. CRT 190.00 O Regular (190.00) 51564 9/23/24 LEGAL SHIELD 172.60 O Regular (172.60)
51565 9/23/24 Linde Gas & Equipment Inc. 421.98 O Regular (421.98) 51566 9/23/24 LINCOLN FINANCIAL GROUP 160.05 O Regular (160.05) 51567 9/23/24 Maria Chavoya 475.00 O Regular (475.00)
51568 9/23/24 O'Reilly Auto Parts 348.51 O Regular (348.51) 51570 9/23/24 Paymentus 9.95 O Regular (9.95)
51572 9/23/24 Pens.com 303.60 O Regular (303.60)
51573 9/23/24 PRINCIPAL LIFE INSURANCE COMPA 6,525.60 O Regular (6,525.60) 51574 9/23/24 Robert A. Nevarez 450.00 O Regular (450.00) 51575 9/23/24 SAN JOAQUIN PEST CONTROL 460.00 O Regular (460.00) 51576 9/23/24 SAN LUIS & DELTA-MENDOTA WATER 7,692.30 O Regular (7,692.30) 51577 9/23/24 SPARKLETTS 376.57 O Regular (376.57)
51578 9/23/24 THATCHER COMPANY, INC 11,520.80 O Regular (11,520.80) 51579 9/23/24 TJ LAW & ASSOC. INVESTIGATIONS 1,600.00 O Regular (1,600.00) 51580 9/23/24 TPX COMMUNICATIONS 675.28 O Regular (675.28) 51581 9/23/24 TRANSAMERICA EMPLOYEE BENEFITS 559.52 O Regular (559.52) 51582 9/23/24 Vestis 374.05 O Regular (374.05)
51583 9/23/24 VESTIS 72.83 O Regular (72.83)
51584 9/23/24 WEST HILLS OIL, INC 3,369.74 O Regular (3,369.74) 51585 9/23/24 WEST VALLEY SUPPLY, INC. 1,094.47 O Regular (1,094.47) 51586 9/23/24 COLLEGE OF THE SEQUOIAS 480.00 O Regular (480.00) 51587 9/23/24 FEDEX 131.83 O Regular (131.83)
51588 9/23/24 P G & E 7,309.22 O Regular (7,309.22)
51589 9/23/24 P G & E 4,000.00 O Regular (4,000.00)
51590 9/23/24 Shaw's Home Comfort 530.19 O Regular (530.19) 51591 9/26/24 SAN LUIS & DELTA-MENDOTA WATER 31,800.57 O Quick Check (31,800.57) 51592 9/27/24 Crossroads Software 39,300.00 O Quick Check (39,300.00) 51593 9/30/24 A & A CRANE SERVICES 2,080.00 O Regular (2,080.00) 51594 9/30/24 A&M Consulting Engineers 3,918.00 O Regular (3,918.00) 51595 9/30/24 AFLAC WORLDWIDE HEADQUARTERS 2,121.42 R Wire Transfer (2,121.42) 51596 9/30/24 Amazon Capital Services 74.09 O Regular (74.09) 51597 9/30/24 BORGES & MAHONEY INC 2,184.55 O Regular (2,184.55) 51598 9/30/24 BSK ASSOCIATES 1,576.20 O Regular (1,576.20) 51599 9/30/24 Collins & Schoettler Planning 9,830.87 O Regular (9,830.87) 51600 9/30/24 COLLEGE OF THE SEQUOIAS 1,920.00 O Regular (1,920.00) 51601 9/30/24 DEPT. OF ENERGY WAPA 759.91 O Regular (759.91) January 9, 2025 Pg. 31
51602 9/30/24 DILLS AUTO SUPPLY 5,197.17 O Regular (5,197.17) 51603 9/30/24 First-Citizens Bank & Trust Co 0.00 O Regular Outstanding 51604 9/30/24 GCS ENVIRONMENTAL EQUIPMENT SE 680.23 O Regular (680.23) 51606 9/30/24 HACH COMPANY 1,010.39 O Regular (1,010.39) 51607 9/30/24 Jeremy Morfin 50.00 O Regular (50.00)
51608 9/30/24 JT2 Inc DBA Todd Companies 69,465.04 O Regular (69,465.04) 51609 9/30/24 KELLER FORD 1,161.96 O Regular (1,161.96) 51610 9/30/24 LAWRENCE TRACTOR CO. INC. 102.51 O Regular (102.51) 51611 9/30/24 LOU'S GLOVES, INC 396.00 O Regular (396.00) 51612 9/30/24 MEDALLION SUPPLY HANFORD 841.85 O Regular (841.85) 51613 9/30/24 NDN International LLC 390.06 O Regular (390.06) 51614 9/30/24 O'Reilly Auto Parts 198.63 O Regular (198.63) 51615 9/30/24 ODP Business Solutions LLC 280.64 O Regular (280.64) 51616 9/30/24 P G & E 47,356.69 O Regular (47,356.69)
51617 9/30/24 PRICE PAIGE & COMPANY 19,240.00 O Regular (19,240.00) 51618 9/30/24 SAN JOAQUIN PEST CONTROL 49.00 O Regular (49.00) 51619 9/30/24 SELF HELP ENTERPRISES, INC. 7,144.43 O Regular (7,144.43) 51620 9/30/24 Shaw's Home Comfort 77.00 O Regular (77.00) 51621 9/30/24 SHAR-CRAFT INCORPORATED 116,881.18 O Regular (116,881.18) 51622 9/30/24 SPARKLETTS 275.22 O Regular (275.22)
51623 9/30/24 SUMMERS ENGINEERING INC 12,776.16 O Regular (12,776.16) 51624 9/30/24 TELSTAR INSTRUMENTS, INC. 3,371.00 O Regular (3,371.00) 51625 9/30/24 THE CRISCOM COMPANY 6,079.06 O Regular (6,079.06) 51626 9/30/24 UNDERGROUND SERVICE ALERT 300.00 O Regular (300.00) 51627 9/30/24 Vestis 318.99 O Regular (318.99)
51628 9/30/24 VERIZON WIRELESS 1,927.63 O Regular (1,927.63) 51629 9/30/24 VESTIS 83.83 O Regular (83.83)
51630 9/30/24 WEST HILLS OIL, INC 4,250.92 O Regular (4,250.92) 51631 9/30/24 WHEAT LAND, INC. 7,500.00 O Regular (7,500.00) 51632 10/4/24 A&M Consulting Engineers 4,971.00 O Regular (4,971.00) 51633 10/4/24 ADT SECURITY SERVICES 72.83 O Regular (72.83) 51634 10/4/24 Amazon Capital Services 122.49 O Regular (122.49) 51635 10/4/24 BSK ASSOCIATES 886.80 O Regular (886.80)
51636 10/4/24 CALIFORNIA EMPLOYERS ASSOCIATI 311.25 O Regular (311.25) 51637 10/4/24 CED 1,364.92 O Regular (1,364.92)
51638 10/4/24 Cintas Corp 157.10 O Regular (157.10)
51639 10/4/24 HANFORD EQUIPMENT CO., INC 77.48 O Regular (77.48) 51640 10/4/24 Linde Gas & Equipment Inc. 417.83 O Regular (417.83) 51641 10/4/24 Miguel Gracida 255.00 O Regular (255.00)
51642 10/4/24 O'Reilly Auto Parts 37.23 O Regular (37.23) 51643 10/4/24 P G & E 477.88 O Regular (477.88)
51644 10/4/24 QUAD KNOPF, INC. 248.00 O Regular (248.00) 51645 10/4/24 Rio Hondo Community College 228.00 O Regular (228.00) 51646 10/4/24 SAN JOAQUIN PEST CONTROL 0.00 O Regular Outstanding 51647 10/4/24 VALLEY ELEVATOR, INC 0.00 O Regular Outstanding 51648 10/4/24 Vestis 329.99 O Regular (329.99)
51649 10/4/24 VESTIS 72.83 O Regular (72.83)
51650 10/4/24 WEST HILLS OIL, INC 3,632.50 O Regular (3,632.50) 51651 10/4/24 WILLDAN 7,340.00 O Regular (7,340.00)
51652 10/11/24 Prospector Auto Sales 23,000.00 O Quick Check (23,000.00) 51653 10/16/24 Amazon Capital Services 743.95 O Regular (743.95) 51654 10/16/24 AMERICAN FIDELITY 2,064.16 O Regular (2,064.16) January 9, 2025 Pg. 32
51655 10/16/24 AVENAL REGIONAL LANDFILL 4,572.26
O Regular (4,572.26)
51656 10/16/24 BSK ASSOCIATES 1,199.40 O Regular (1,199.40) 51657 10/16/24 BUREAU OF RECLAMATION 13,414.15 O Regular (13,414.15) 51658 10/16/24 CALIFORNIA BUILDING STANDARDS 60.30 O Regular (60.30) 51659 10/16/24 Collins & Schoettler Planning 3,388.50 O Regular (3,388.50) 51660 10/16/24 DEPT. OF JUSTICE ACCT. OFFICE 388.00 O Regular (388.00) 51661 10/16/24 ERVIN'S TRUE VALUE 1,847.89 O Regular (1,847.89) 51662 10/16/24 FRESNO MOBILE RADIO 406.00 O Regular (406.00) 51663 10/16/24 Furtado Welding & Supply 46.80 O Regular (46.80) 51664 10/16/24 INFOSEND, INC 1,679.17 O Regular (1,679.17) 51665 10/16/24 KELLER FORD 3,376.64 O Regular (3,376.64) 51666 10/16/24 Kings Veterinary Services Inc. 28,275.00 O Regular (28,275.00) 51667 10/16/24 KINGS COUNTY GLASS 1,045.00 O Regular (1,045.00) 51668 10/16/24 MIDAMERICA RETIREMENT CONTRIBU 375.00 O Regular (375.00) 51669 10/16/24 NEW YORK LIFE INSURANCE CO. 82.72 O Regular (82.72) 51670 10/16/24 O'Reilly Auto Parts 648.91 O Regular (648.91) 51671 10/16/24 ODP Business Solutions LLC 673.56 O Regular (673.56) 51672 10/16/24 P G & E 80,074.81 O Regular (80,074.81)
51673 10/16/24 PUBLIC INTEREST LAW FIRM 24,092.44 O Regular (24,092.44) 51674 10/16/24 QUINN COMPANY 9,124.71 O Regular (9,124.71) 51675 10/16/24 SAN LUIS & DELTA-MENDOTA WATER 1,952.34 O Regular (1,952.34) 51676 10/16/24 SELF HELP ENTERPRISES, INC. 5,671.10 O Regular (5,671.10) 51677 10/16/24 SEQUOIA EQUIPMENT CO., INC. 660.93 O Regular (660.93) 51678 10/16/24 Silverio Morales Juarez 17,120.82 O Regular (17,120.82) 51679 10/16/24 SPARKLETTS 252.61 O Regular (252.61)
51680 10/16/24 US BANK CORP. TRUST 3,565.00 O Regular (3,565.00) 51681 10/16/24 US BANK EQUIPMENT FINANCE 1,083.64 O Regular (1,083.64) 51682 10/16/24 Vestis 345.83 O Regular (345.83)
51683 10/16/24 VESTIS 75.83 O Regular (75.83)
51684 10/16/24 WEST HILLS OIL, INC 3,402.01 O Regular (3,402.01) 51685 10/16/24 WESTSIDE SUPPLY 216.00 O Regular (216.00) 51686 10/18/24 Barns Welding Supply 7,913.65 O Regular (7,913.65) 51687 10/18/24 BRENNTAG PACIFIC INC 4,761.74 O Regular (4,761.74) 51688 10/18/24 BSK ASSOCIATES 387.60 O Regular (387.60) 51689 10/18/24 C.L.E.A 32.00 O Regular (32.00)
51690 10/18/24 CITY OF AVENAL 120.39 O Regular (120.39) 51691 10/18/24 DILLS AUTO SUPPLY 17.36 O Regular (17.36) 51692 10/18/24 Everon, LLC 160.71 O Regular (160.71)
51693 10/18/24 FRANK OLSEN COMPANY 1,567.29 O Regular (1,567.29) 51694 10/18/24 Furtado Welding & Supply 442.95 O Regular (442.95) 51695 10/18/24 KINGS COUNTY GLASS 50.00 O Regular (50.00) 51696 10/18/24 Maria Chavoya 325.00 O Regular (325.00)
51697 10/18/24 MOTION INDUSTRIES 264.17 O Regular (264.17) 51698 10/18/24 O'Reilly Auto Parts 264.24 O Regular (264.24) 51699 10/18/24 ODP Business Solutions LLC 45.15 O Regular (45.15) 51700 10/18/24 PRICE PAIGE & COMPANY 3,368.00 O Regular (3,368.00) 51701 10/18/24 S & R FARM SUPPLIES 585.49 O Regular (585.49) 51702 10/18/24 SAN JOAQUIN PEST CONTROL 15.00 O Regular (15.00) 51703 10/18/24 Silverio Morales Juarez 58,012.50 O Regular (58,012.50) 51704 10/18/24 SPARKLETTS 248.24 O Regular (248.24)
51705 10/18/24 SPECIALTY CONSTRUCTION, INC 330,846.28 O Regular (330,846.28) 51706 10/18/24 SUMMERS ENGINEERING INC 21,723.77 O Regular (21,723.77) January 9, 2025 Pg. 33
51707 10/18/24 Thomas Arredondo 250.00 O Regular Outstanding 51708 10/18/24 THATCHER COMPANY, INC 3,744.35 O Regular (3,744.35) 51709 10/18/24 THE CRISCOM COMPANY 6,000.00 O Regular (6,000.00) 51710 10/18/24 TPX COMMUNICATIONS 676.27 O Regular (676.27) 51711 10/18/24 Vestis 316.83 O Regular (316.83)
51712 10/18/24 VESTIS 72.83 O Regular (72.83)
51713 10/18/24 WEST HILLS OIL, INC 3,217.63 O Regular (3,217.63) 51714 10/18/24 WEST VALLEY SUPPLY, INC. 218.64 O Regular (218.64) 51715 10/22/24 R & D Electric Inc. 1,852,500.00 O Quick Check (1,852,500.00) 51716 10/31/24 A&M Consulting Engineers 14,670.00 O Regular (14,670.00) 51717 10/31/24 AMERICAN FIDELITY 4,128.32 O Regular (4,128.32) 51718 10/31/24 Angel Chavez 250.00 O Regular (250.00)
51719 10/31/24 AQUA-METRIC SALES COMPANY 2,713.94 O Regular (2,713.94) 51720 10/31/24 AT&T 269.53 O Regular (269.53)
51721 10/31/24 AVENAL LUBE AND TIRE 184.95 O Regular Outstanding 51722 10/31/24 AXON ENTERPRISE, INC 33,560.66 O Regular (33,560.66) 51723 10/31/24 BILLINGSLEY TIRE SERVICE 2,532.87 O Regular Outstanding 51724 10/31/24 Blanca Valdavinos 17.24 O Regular Outstanding 51725 10/31/24 BSK ASSOCIATES 3,549.60 O Regular (3,549.60) 51726 10/31/24 C.A. REDING CO., INC 70.36 O Regular (70.36) 51727 10/31/24 CHEM TRADE CHEMICALS U.S LLC 7,289.27 O Regular (7,289.27) 51728 10/31/24 COLONIAL LIFE & ACCIDENT INS. 132.21 O Regular (132.21) 51729 10/31/24 David Reynosa 500.00 O Regular (500.00)
51730 10/31/24 DEPT. OF ENERGY WAPA 24,726.66 O Regular (24,726.66) 51731 10/31/24 DILLS AUTO SUPPLY 3,268.33 O Regular (3,268.33) 51732 10/31/24 Eva Hernandez Cuevas 350.00 O Regular (350.00) 51733 10/31/24 First-Citizens Bank & Trust Co 0.00 O Regular Outstanding 51734 10/31/24 Gabriel Torres 41.48 O Regular Outstanding 51735 10/31/24 GCS ENVIRONMENTAL EQUIPMENT SE 2,036.10 O Regular Outstanding 51736 10/31/24 GRISELDA PRICE 76.88 O Regular Outstanding 51737 10/31/24 Guadalupe Moreno 50.00 O Regular (50.00) 51738 10/31/24 Jesse Rodriguez 95.00 O Regular (95.00)
51739 10/31/24 JOHNSON CONTROLS SECURITY SOLU 1,129.75 O Regular (1,129.75) 51740 10/31/24 KEENAN & ASSOCIATES 86,512.61 O Regular Outstanding 51741 10/31/24 KELLER MOTORS 207.21 O Regular (207.21)
51742 10/31/24 KINGS INDUSTRIAL OCC. MED. CRT 673.00 O Regular Outstanding 51743 10/31/24 KUYKENDALL SOLAR 479,379.00 O Regular (479,379.00) 51744 10/31/24 LAWRENCE TRACTOR CO. INC. 452.06 O Regular (452.06) 51745 10/31/24 LEGAL SHIELD 172.60 O Regular (172.60)
51746 10/31/24 LINCOLN FINANCIAL GROUP 154.43 O Regular (154.43) 51747 10/31/24 Maria Chavoya 325.00 O Regular (325.00)
51748 10/31/24 MIKE WILSON CONSTRUCTION 44,505.00 O Regular (44,505.00) 51749 10/31/24 ODP Business Solutions LLC 210.63 O Regular (210.63) 51750 10/31/24 P G & E 3,623.10 O Regular (3,623.10)
51751 10/31/24 PRINCIPAL LIFE INSURANCE COMPA 7,360.52 O Regular (7,360.52) 51752 10/31/24 QUINN COMPANY 7,636.19 O Regular (7,636.19) 51753 10/31/24 S & R FARM SUPPLIES 227.23 O Regular (227.23) 51754 10/31/24 SAN JOAQUIN PEST CONTROL 480.00 O Regular (480.00) 51755 10/31/24 SELF HELP ENTERPRISES, INC. 4,000.00 O Regular (4,000.00) 51756 10/31/24 SEQUOIA EQUIPMENT CO., INC. 77.48 O Regular (77.48) 51757 10/31/24 SIERRA PACIFIC MATERIALS 1,500.50 O Regular (1,500.50) 51758 10/31/24 TELSTAR INSTRUMENTS, INC. 1,666.00 O Regular (1,666.00) January 9, 2025 Pg. 34
51759 10/31/24 TERRY JOHNSON TRUCKING INC. 8,768.25 O Regular Outstanding 51760 10/31/24 TRANSAMERICA EMPLOYEE BENEFITS 839.28 O Regular (839.28) 51761 10/31/24 TRULL ELECTRIC, INC. 7,260.00 O Regular Outstanding 51762 10/31/24 Vestis 722.80 O Regular (722.80)
51763 10/31/24 VERIZON WIRELESS 1,907.49 O Regular (1,907.49) 51764 10/31/24 VESTIS 145.66 O Regular (145.66)
51765 10/31/24 WEST HILLS OIL, INC 7,554.43 O Regular (7,554.43) 51766 10/31/24 WILLDAN 7,640.00 O Regular (7,640.00)
51767 10/31/24 NEW YORK LIFE INSURANCE CO. 82.72 O Quick Check (82.72) 51768 10/31/24 Tru Trailers Inc. 12,591.85 O Quick Check Outstanding 51769 11/8/24 AFLAC WORLDWIDE HEADQUARTERS 2,121.42 R Wire Transfer (2,121.42) 51770 11/8/24 ALL VALLEY PRINTING 676.85 O Regular Outstanding 51771 11/8/24 Amazon Capital Services 584.83 O Regular Outstanding 51772 11/8/24 AVENAL INCENTIVE COMMITTEE 2,900.00 O Regular Outstanding 51773 11/8/24 BSK ASSOCIATES 10,517.20 O Regular Outstanding 51774 11/8/24 CAHFS 1,230.00 O Regular Outstanding
51775 11/8/24 Central Valley Asphalt 155,983.05 O Regular Outstanding 51776 11/8/24 Cintas Corp 264.86 O Regular Outstanding
51777 11/8/24 COUNTY OF KINGS 40.00 O Regular Outstanding 51778 11/8/24 EMPLOYMENT DEVELOPMENT DEPT. 6,612.96 O Regular Outstanding 51779 11/8/24 ERVIN'S TRUE VALUE 2,585.82 O Regular Outstanding 51780 11/8/24 Ferguson Waterworks #2777 479.32 O Regular Outstanding 51781 11/8/24 FRESNO MOBILE RADIO 406.00 O Regular Outstanding 51782 11/8/24 GCS ENVIRONMENTAL EQUIPMENT SE 111.82 O Regular Outstanding 51783 11/8/24 JOSE CHAVEZ 275.00 O Regular Outstanding
51784 11/8/24 Kings Veterinary Services Inc. 24,469.00 O Regular Outstanding 51785 11/8/24 LAWRENCE TRACTOR CO. INC. 37.37 O Regular Outstanding 51786 11/8/24 MIKE WILSON CONSTRUCTION 2,200.00 O Regular Outstanding 51787 11/8/24 O'Reilly Auto Parts 45.30 O Regular Outstanding 51788 11/8/24 P G & E 7,266.33 O Regular Outstanding
51789 11/8/24 PUBLIC INTEREST LAW FIRM 29,713.40 O Regular Outstanding 51790 11/8/24 S & R FARM SUPPLIES 528.58 O Regular Outstanding 51791 11/8/24 SAN JOAQUIN PEST CONTROL 30.00 O Regular Outstanding 51792 11/8/24 SPARKLETTS 246.00 O Regular Outstanding
51793 11/8/24 TELSTAR INSTRUMENTS, INC. 7,679.58 O Regular Outstanding 51794 11/8/24 Thrive Power LLC 450.00 O Regular Outstanding 51795 11/8/24 Vestis 313.23 O Regular Outstanding
51796 11/8/24 VESTIS 86.83 O Regular Outstanding
51797 11/8/24 WEST HILLS OIL, INC 2,881.11 O Regular Outstanding 51798 11/8/24 WESTSIDE SUPPLY 216.00 O Regular Outstanding 51799 11/8/24 WHEAT LAND, INC. 7,500.00 O Regular Outstanding 51800 11/13/24 MID-VALLEY DISPOSAL INC. 53,494.61 O Regular Outstanding January 9, 2025 Pg. 35
Date ReferenceNo. Type Description Debit Credit CheckNumber 3/2/24 DEBIT SHR DRAFT : SHARE DRAFT (910.00) 50600
3/2/24 DEBIT SHR DRAFT : SHARE DRAFT (1,618.74) 50585
3/2/24 DEBIT SHR DRAFT : SHARE DRAFT (1,123.00) 50581
3/2/24 DEBIT SHR DRAFT : SHARE DRAFT (32.00) 50563
3/2/24 DEBIT SHR DRAFT : SHARE DRAFT (388.00) 50540
3/5/24 DEBIT SHR DRAFT : SHARE DRAFT (9,009.80) 50599
3/5/24 DEBIT SHR DRAFT : SHARE DRAFT (559.52) 50598
3/5/24 DEBIT SHR DRAFT : SHARE DRAFT (2,946.35) 50597
3/5/24 DEBIT SHR DRAFT : SHARE DRAFT (3,470.00) 50594
3/5/24 DEBIT SHR DRAFT : SHARE DRAFT (740.80) 50593
3/5/24 DEBIT SHR DRAFT : SHARE DRAFT (78.39) 50584
3/5/24 DEBIT SHR DRAFT : SHARE DRAFT (31.52) 50582
3/5/24 DEBIT SHR DRAFT : SHARE DRAFT (1,738.78) 50578
3/5/24 DEBIT SHR DRAFT : SHARE DRAFT (2,353.94) 50577
3/5/24 DEBIT SHR DRAFT : SHARE DRAFT (4,134.33) 3297
3/6/24 DEBIT SHR DRAFT : SHARE DRAFT (6,992.67) 50592
3/6/24 DEBIT SHR DRAFT : SHARE DRAFT (106.97) 50591
3/6/24 DEBIT SHR DRAFT : SHARE DRAFT (2,828.60) 50587
3/6/24 DEBIT SHR DRAFT : SHARE DRAFT (32,567.85) 50583
3/6/24 DEBIT SHR DRAFT : SHARE DRAFT (106,250.00) 50567 3/7/24 DEBIT SHR DRAFT : SHARE DRAFT (127.73) 50596
3/7/24 DEBIT SHR DRAFT : SHARE DRAFT (262.40) 50588
3/8/24 DEBIT SHR DRAFT : SHARE DRAFT (3,474.75) 50617
3/8/24 DEBIT SHR DRAFT : SHARE DRAFT (373.82) 50604
3/8/24 DEBIT SHR DRAFT : SHARE DRAFT (82.72) 50590
3/8/24 DEBIT SHR DRAFT : SHARE DRAFT (418.24) 50542
3/9/24 DEBIT SHR DRAFT : SHARE DRAFT (4,000.00) 50625
3/9/24 DEBIT SHR DRAFT : SHARE DRAFT (18,620.50) 50615
3/9/24 DEBIT SHR DRAFT : SHARE DRAFT (3,047.00) 50605
3/9/24 DEBIT SHR DRAFT : SHARE DRAFT (969.61) 50603
3/9/24 DEBIT SHR DRAFT : SHARE DRAFT (1,000.00) 50601
3/9/24 DEBIT SHR DRAFT : SHARE DRAFT (103,559.49) 50586 3/12/24 DEBIT SHR DRAFT : SHARE DRAFT (977.87) 50626
3/12/24 DEBIT SHR DRAFT : SHARE DRAFT (10,862.92) 50624 3/12/24 DEBIT SHR DRAFT : SHARE DRAFT (30,329.36) 50621 3/12/24 DEBIT SHR DRAFT : SHARE DRAFT (25,757.74) 50620 3/12/24 DEBIT SHR DRAFT : SHARE DRAFT (354.13) 50619
3/12/24 DEBIT SHR DRAFT : SHARE DRAFT (479.00) 50618
3/12/24 DEBIT SHR DRAFT : SHARE DRAFT (528.19) 50616
3/12/24 DEBIT SHR DRAFT : SHARE DRAFT (266.36) 50607
3/12/24 DEBIT SHR DRAFT : SHARE DRAFT (259,190.10) 50606 3/13/24 DEBIT SHR DRAFT : SHARE DRAFT (63.01) 50614
3/13/24 DEBIT SHR DRAFT : SHARE DRAFT (644.86) 50602
3/13/24 DEBIT SHR DRAFT : SHARE DRAFT (2,284.12) 50579
3/14/24 DEBIT SHR DRAFT : SHARE DRAFT (450.00) 50655
3/14/24 DEBIT SHR DRAFT : SHARE DRAFT (406.00) 50608
3/15/24 DEBIT SHR DRAFT : SHARE DRAFT (2,863.58) 50630
3/15/24 DEBIT SHR DRAFT : SHARE DRAFT (3,258.76) 50622
3/15/24 DEBIT SHR DRAFT : SHARE DRAFT (3,398.00) 50595
3/15/24 DEBIT SHR DRAFT : SHARE DRAFT (578.00) 50547
3/16/24 DEBIT SHR DRAFT : SHARE DRAFT (656.95) 50647
3/16/24 DEBIT SHR DRAFT : SHARE DRAFT (1,108.21) 50645
3/16/24 DEBIT SHR DRAFT : SHARE DRAFT (817.50) 50642
3/19/24 DEBIT SHR DRAFT : SHARE DRAFT (2,363.98) 50653
3/19/24 DEBIT SHR DRAFT : SHARE DRAFT (216.00) 50652
January 9, 2025 Pg. 36
3/19/24 DEBIT SHR DRAFT : SHARE DRAFT (5,655.00) 50641
3/19/24 DEBIT SHR DRAFT : SHARE DRAFT (1,062.60) 50640
3/19/24 DEBIT SHR DRAFT : SHARE DRAFT (6,741.49) 50633
3/19/24 DEBIT SHR DRAFT : SHARE DRAFT (10,929.49) 50631 3/19/24 DEBIT SHR DRAFT : SHARE DRAFT (50,849.26) 50623 3/20/24 DEBIT SHR DRAFT : SHARE DRAFT (8,746.12) 50651
3/20/24 DEBIT SHR DRAFT : SHARE DRAFT (168.55) 50636
3/20/24 DEBIT SHR DRAFT : SHARE DRAFT (147.44) 50627
3/20/24 DEBIT SHR DRAFT : SHARE DRAFT (250.00) 50610
3/20/24 DEBIT SHR DRAFT : SHARE DRAFT (1,385.25) 3303
3/21/24 DEBIT SHR DRAFT : SHARE DRAFT (7,692.92) 50665
3/21/24 DEBIT SHR DRAFT : SHARE DRAFT (2,312.45) 50644
3/21/24 DEBIT SHR DRAFT : SHARE DRAFT (1,612.59) 50639
3/21/24 DEBIT SHR DRAFT : SHARE DRAFT (14,067.53) 50638 3/21/24 DEBIT SHR DRAFT : SHARE DRAFT (41,047.60) 50634 3/22/24 DEBIT SHR DRAFT : SHARE DRAFT (7,500.00) 50679
3/22/24 DEBIT SHR DRAFT : SHARE DRAFT (30,954.66) 50671 3/22/24 DEBIT SHR DRAFT : SHARE DRAFT (646.81) 50668
3/22/24 DEBIT SHR DRAFT : SHARE DRAFT (125.00) 50661
3/22/24 DEBIT SHR DRAFT : SHARE DRAFT (483.30) 50656
3/22/24 DEBIT SHR DRAFT : SHARE DRAFT (16,500.00) 50654 3/22/24 DEBIT SHR DRAFT : SHARE DRAFT (1,891.39) 50649
3/22/24 DEBIT SHR DRAFT : SHARE DRAFT (58.74) 50613
3/22/24 DEBIT SHR DRAFT : SHARE DRAFT (1,027.38) 3306
3/23/24 DEBIT SHR DRAFT : SHARE DRAFT (6,011.52) 50678
3/23/24 DEBIT SHR DRAFT : SHARE DRAFT (3,779.13) 50676
3/23/24 DEBIT SHR DRAFT : SHARE DRAFT (3,111.00) 50675
3/23/24 DEBIT SHR DRAFT : SHARE DRAFT (40.00) 50674
3/23/24 DEBIT SHR DRAFT : SHARE DRAFT (250.00) 50669
3/23/24 DEBIT SHR DRAFT : SHARE DRAFT (1,046.31) 50667
3/23/24 DEBIT SHR DRAFT : SHARE DRAFT (289.66) 3305
3/26/24 DEBIT SHR DRAFT : SHARE DRAFT (1,308.00) 50672
3/26/24 DEBIT SHR DRAFT : SHARE DRAFT (138.18) 50663
3/26/24 DEBIT SHR DRAFT : SHARE DRAFT (291.29) 50662
3/26/24 DEBIT SHR DRAFT : SHARE DRAFT (216.69) 50660
3/26/24 DEBIT SHR DRAFT : SHARE DRAFT (1,271.01) 50648
3/26/24 DEBIT SHR DRAFT : SHARE DRAFT (21,686.91) 50646 3/26/24 DEBIT SHR DRAFT : SHARE DRAFT (1,107.00) 50635
3/26/24 DEBIT SHR DRAFT : SHARE DRAFT (228.12) 3301
3/27/24 DEBIT SHR DRAFT : SHARE DRAFT (250.00) 50683
3/27/24 DEBIT SHR DRAFT : SHARE DRAFT (550.00) 50681
3/27/24 DEBIT SHR DRAFT : SHARE DRAFT (15,539.29) 50677 3/27/24 DEBIT SHR DRAFT : SHARE DRAFT (24.89) 50670
3/28/24 DEBIT SHR DRAFT : SHARE DRAFT (3,803.67) 50686
3/28/24 DEBIT SHR DRAFT : SHARE DRAFT (758.64) 50685
3/28/24 DEBIT SHR DRAFT : SHARE DRAFT (2,148.29) 50664
3/28/24 DEBIT SHR DRAFT : SHARE DRAFT (234.65) 50659
3/28/24 DEBIT SHR DRAFT : SHARE DRAFT (348.57) 50657
3/28/24 DEBIT SHR DRAFT : SHARE DRAFT (2,033.78) 50628
3/29/24 DEBIT SHR DRAFT : SHARE DRAFT (666.87) 50705
3/29/24 DEBIT SHR DRAFT : SHARE DRAFT (1,770.06) 50693
3/29/24 DEBIT SHR DRAFT : SHARE DRAFT (290.00) 50680
3/30/24 DEBIT SHR DRAFT : SHARE DRAFT (4,072.37) 50704
3/30/24 DEBIT SHR DRAFT : SHARE DRAFT (49,538.68) 50699 3/30/24 DEBIT SHR DRAFT : SHARE DRAFT (930.60) 50698
3/30/24 DEBIT SHR DRAFT : SHARE DRAFT (17,409.00) 50695 January 9, 2025 Pg. 37
3/30/24 DEBIT SHR DRAFT : SHARE DRAFT (820.00) 50687
3/30/24 DEBIT SHR DRAFT : SHARE DRAFT (32.00) 50658
3/30/24 DEBIT SHR DRAFT : SHARE DRAFT (860.86) 50650
3/30/24 DEBIT SHR DRAFT : SHARE DRAFT (1,420.00) 50637
4/2/24 DEBIT SHR DRAFT : SHARE DRAFT (200.00) 50691
4/2/24 DEBIT SHR DRAFT : SHARE DRAFT (19,086.90) 50690
4/2/24 DEBIT SHR DRAFT : SHARE DRAFT (637.65) 50684
4/2/24 DEBIT SHR DRAFT : SHARE DRAFT (313.91) 50673
4/2/24 DEBIT SHR DRAFT : SHARE DRAFT (7,003.59) 50643
4/3/24 DEBIT SHR DRAFT : SHARE DRAFT (361.70) 50701
4/3/24 DEBIT SHR DRAFT : SHARE DRAFT (225.77) 50697
4/4/24 DEBIT SHR DRAFT : SHARE DRAFT (110.00) 50703
4/4/24 DEBIT SHR DRAFT : SHARE DRAFT (110.00) 50702
4/4/24 DEBIT SHR DRAFT : SHARE DRAFT (45.24) 50692
4/5/24 DEBIT SHR DRAFT : SHARE DRAFT (128.34) 50707
4/5/24 DEBIT SHR DRAFT : SHARE DRAFT (1,177.15) 50706
4/6/24 DEBIT SHR DRAFT : SHARE DRAFT (253,840.00) 50726 4/6/24 DEBIT SHR DRAFT : SHARE DRAFT (95,888.43) 50716
4/6/24 DEBIT SHR DRAFT : SHARE DRAFT (673.04) 3312
4/6/24 DEBIT SHR DRAFT : SHARE DRAFT (1,692.00) 3309
4/6/24 DEBIT SHR DRAFT : SHARE DRAFT (243.63) 3308
4/9/24 DEBIT SHR DRAFT : SHARE DRAFT (51,932.63) 50722
4/9/24 DEBIT SHR DRAFT : SHARE DRAFT (1,062.60) 50721
4/9/24 DEBIT SHR DRAFT : SHARE DRAFT (50.00) 50712
4/9/24 DEBIT SHR DRAFT : SHARE DRAFT (125.00) 50711
4/9/24 DEBIT SHR DRAFT : SHARE DRAFT (724.54) 50710
4/10/24 DEBIT SHR DRAFT : SHARE DRAFT (8,752.79) 50729
4/10/24 DEBIT SHR DRAFT : SHARE DRAFT (6,042.06) 50724
4/10/24 DEBIT SHR DRAFT : SHARE DRAFT (9.95) 50723
4/10/24 DEBIT SHR DRAFT : SHARE DRAFT (2,143.35) 50715
4/10/24 DEBIT SHR DRAFT : SHARE DRAFT (2,284.12) 50708
4/10/24 DEBIT SHR DRAFT : SHARE DRAFT (1,135.18) 50688
4/11/24 DEBIT SHR DRAFT : SHARE DRAFT (1,925.70) 50728
4/11/24 DEBIT SHR DRAFT : SHARE DRAFT (1,931.17) 50709
4/12/24 DEBIT SHR DRAFT : SHARE DRAFT (4,820.00) 50749
4/12/24 DEBIT SHR DRAFT : SHARE DRAFT (7,500.00) 50748
4/12/24 DEBIT SHR DRAFT : SHARE DRAFT (4,000.00) 50744
4/12/24 DEBIT SHR DRAFT : SHARE DRAFT (2,304.46) 50742
4/12/24 DEBIT SHR DRAFT : SHARE DRAFT (7,351.40) 50736
4/12/24 DEBIT SHR DRAFT : SHARE DRAFT (419.44) 50734
4/12/24 DEBIT SHR DRAFT : SHARE DRAFT (4,034.55) 50689
4/12/24 DEBIT SHR DRAFT : SHARE DRAFT (240.00) 50682
4/12/24 DEBIT SHR DRAFT : SHARE DRAFT (4,034.55) 50632
4/13/24 DEBIT SHR DRAFT : SHARE DRAFT (3,899.71) 50747
4/13/24 DEBIT SHR DRAFT : SHARE DRAFT (266.36) 50738
4/13/24 DEBIT SHR DRAFT : SHARE DRAFT (1,030.00) 50735
4/13/24 DEBIT SHR DRAFT : SHARE DRAFT (907.15) 50732
4/13/24 DEBIT SHR DRAFT : SHARE DRAFT (45.15) 50720
4/13/24 DEBIT SHR DRAFT : SHARE DRAFT (130,262.00) 50714 4/16/24 DEBIT SHR DRAFT : SHARE DRAFT (250.00) 50767
4/16/24 DEBIT SHR DRAFT : SHARE DRAFT (1,251.00) 50766
4/16/24 DEBIT SHR DRAFT : SHARE DRAFT (75.00) 50752
4/16/24 DEBIT SHR DRAFT : SHARE DRAFT (559.52) 50745
4/16/24 DEBIT SHR DRAFT : SHARE DRAFT (11,990.00) 50743 4/16/24 DEBIT SHR DRAFT : SHARE DRAFT (4,047.18) 50739
4/16/24 DEBIT SHR DRAFT : SHARE DRAFT (3,543.05) 50733
January 9, 2025 Pg. 38
4/16/24 DEBIT SHR DRAFT : SHARE DRAFT (82.72) 50719
4/16/24 DEBIT SHR DRAFT : SHARE DRAFT (1,102.00) 50717
4/16/24 DEBIT SHR DRAFT : SHARE DRAFT (1,379.62) 3310
4/16/24 DEBIT SHR DRAFT : SHARE DRAFT (1,193.74) 3304
4/16/24 DEBIT SHR DRAFT : SHARE DRAFT (49.54) 2902
4/17/24 DEBIT SHR DRAFT : SHARE DRAFT (479.00) 50769
4/17/24 DEBIT SHR DRAFT : SHARE DRAFT (25,607.85) 50765 4/17/24 DEBIT SHR DRAFT : SHARE DRAFT (469.75) 50762
4/17/24 DEBIT SHR DRAFT : SHARE DRAFT (75.00) 50760
4/17/24 DEBIT SHR DRAFT : SHARE DRAFT (4,074.96) 50757
4/17/24 DEBIT SHR DRAFT : SHARE DRAFT (2,938.65) 50754
4/17/24 DEBIT SHR DRAFT : SHARE DRAFT (1,097.00) 50753
4/17/24 DEBIT SHR DRAFT : SHARE DRAFT (456.90) 50741
4/17/24 DEBIT SHR DRAFT : SHARE DRAFT (17,350.00) 50740 4/17/24 DEBIT SHR DRAFT : SHARE DRAFT (3,390.19) 50737
4/17/24 DEBIT SHR DRAFT : SHARE DRAFT (972.00) 50731
4/17/24 DEBIT SHR DRAFT : SHARE DRAFT (2,459.81) 50727
4/17/24 DEBIT SHR DRAFT : SHARE DRAFT (500.00) 3322
4/17/24 DEBIT SHR DRAFT : SHARE DRAFT (448.23) 3313
4/18/24 DEBIT SHR DRAFT : SHARE DRAFT (150.43) 50758
4/18/24 DEBIT SHR DRAFT : SHARE DRAFT (16,047.95) 50756 4/18/24 DEBIT SHR DRAFT : SHARE DRAFT (1,238.91) 50751
4/18/24 DEBIT SHR DRAFT : SHARE DRAFT (456.25) 3314
4/18/24 DEBIT SHR DRAFT : SHARE DRAFT (1,528.17) 3311
4/19/24 DEBIT SHR DRAFT : SHARE DRAFT (417.09) 50774
4/19/24 DEBIT SHR DRAFT : SHARE DRAFT (1,302.00) 50761
4/19/24 DEBIT SHR DRAFT : SHARE DRAFT (132.21) 50713
4/20/24 DEBIT SHR DRAFT : SHARE DRAFT (300.00) 50781
4/20/24 DEBIT SHR DRAFT : SHARE DRAFT (105.00) 50770
4/20/24 DEBIT SHR DRAFT : SHARE DRAFT (1,046.73) 50768
4/20/24 DEBIT SHR DRAFT : SHARE DRAFT (1,600.00) 3323
4/20/24 DEBIT SHR DRAFT : SHARE DRAFT (707.18) 3321
4/20/24 DEBIT SHR DRAFT : SHARE DRAFT (903.77) 3320
4/23/24 DEBIT SHR DRAFT : SHARE DRAFT (34,410.66) 50779 4/23/24 DEBIT SHR DRAFT : SHARE DRAFT (51,539.58) 50778 4/23/24 DEBIT SHR DRAFT : SHARE DRAFT (630.00) 50759
4/23/24 DEBIT SHR DRAFT : SHARE DRAFT (928.80) 50694
4/24/24 DEBIT SHR DRAFT : SHARE DRAFT (90.00) 50773
4/24/24 DEBIT SHR DRAFT : SHARE DRAFT (131.94) 50764
4/24/24 DEBIT SHR DRAFT : SHARE DRAFT (2,033.78) 50750
4/24/24 DEBIT SHR DRAFT : SHARE DRAFT (328.00) 50746
4/24/24 DEBIT SHR DRAFT : SHARE DRAFT (1,379.26) 3324
4/25/24 DEBIT SHR DRAFT : SHARE DRAFT (243.91) 50777
4/25/24 DEBIT SHR DRAFT : SHARE DRAFT (169.44) 50776
4/26/24 DEBIT SHR DRAFT : SHARE DRAFT (168.06) 50797
4/26/24 DEBIT SHR DRAFT : SHARE DRAFT (462.82) 50786
4/26/24 DEBIT SHR DRAFT : SHARE DRAFT (3,766.93) 50775
4/26/24 DEBIT SHR DRAFT : SHARE DRAFT (360.00) 50763
4/26/24 DEBIT SHR DRAFT : SHARE DRAFT (283.62) 50718
4/27/24 DEBIT SHR DRAFT : SHARE DRAFT (8,126.41) 50812
4/27/24 DEBIT SHR DRAFT : SHARE DRAFT (699,812.75) 50810 4/27/24 DEBIT SHR DRAFT : SHARE DRAFT (3,323.91) 50802
4/27/24 DEBIT SHR DRAFT : SHARE DRAFT (7,315.50) 50800
4/27/24 DEBIT SHR DRAFT : SHARE DRAFT (102.90) 50791
4/27/24 DEBIT SHR DRAFT : SHARE DRAFT (348.57) 50788
4/27/24 DEBIT SHR DRAFT : SHARE DRAFT (255.00) 50782
January 9, 2025 Pg. 39
4/27/24 DEBIT SHR DRAFT : SHARE DRAFT (903.77) 3317
4/27/24 DEBIT SHR DRAFT : SHARE DRAFT (903.77) 3316
4/30/24 DEBIT SHR DRAFT : SHARE DRAFT (89.98) 50832
4/30/24 DEBIT SHR DRAFT : SHARE DRAFT (5,621.05) 50814
4/30/24 DEBIT SHR DRAFT : SHARE DRAFT (216.00) 50813
4/30/24 DEBIT SHR DRAFT : SHARE DRAFT (227.00) 50804
4/30/24 DEBIT SHR DRAFT : SHARE DRAFT (291.29) 50793
4/30/24 DEBIT SHR DRAFT : SHARE DRAFT (1,709.90) 50785
4/30/24 DEBIT SHR DRAFT : SHARE DRAFT (1,047.34) 50772
4/30/24 DEBIT SHR DRAFT : SHARE DRAFT (4,034.55) 50755
4/30/24 DEBIT SHR DRAFT : SHARE DRAFT (5,431.46) 50811
4/30/24 DEBIT SHR DRAFT : SHARE DRAFT (184.18) 50809
4/30/24 DEBIT SHR DRAFT : SHARE DRAFT (6,049.50) 50808
4/30/24 DEBIT SHR DRAFT : SHARE DRAFT (91,337.00) 50807 4/30/24 DEBIT SHR DRAFT : SHARE DRAFT (120,048.03) 50806 4/30/24 DEBIT SHR DRAFT : SHARE DRAFT (111,627.00) 50805 4/30/24 DEBIT SHR DRAFT : SHARE DRAFT (377.18) 50798
4/30/24 DEBIT SHR DRAFT : SHARE DRAFT (1,858.52) 50796
4/30/24 DEBIT SHR DRAFT : SHARE DRAFT (233.04) 50795
4/30/24 DEBIT SHR DRAFT : SHARE DRAFT (816.00) 50789
4/30/24 DEBIT SHR DRAFT : SHARE DRAFT (169.88) 50787
4/30/24 DEBIT SHR DRAFT : SHARE DRAFT (147.44) 50784
4/30/24 DEBIT SHR DRAFT : SHARE DRAFT (255.00) 50783
4/30/24 DEBIT SHR DRAFT : SHARE DRAFT (614.96) 3300
5/2/24 DEBIT SHR DRAFT : SHARE DRAFT (878.05) 50818
5/2/24 DEBIT SHR DRAFT : SHARE DRAFT (406.00) 50794
5/2/24 DEBIT SHR DRAFT : SHARE DRAFT (311.25) 50792
5/2/24 DEBIT SHR DRAFT : SHARE DRAFT (32.00) 50790
5/2/24 DEBIT SHR DRAFT : SHARE DRAFT (1,500.00) 50725
5/3/24 DEBIT SHR DRAFT : SHARE DRAFT (12.44) 50855
5/3/24 DEBIT SHR DRAFT : SHARE DRAFT (656.36) 50851
5/3/24 DEBIT SHR DRAFT : SHARE DRAFT (2,090.50) 50847
5/3/24 DEBIT SHR DRAFT : SHARE DRAFT (1,607.28) 50833
5/3/24 DEBIT SHR DRAFT : SHARE DRAFT (2,656.81) 50828
5/3/24 DEBIT SHR DRAFT : SHARE DRAFT (1,737.00) 50821
5/3/24 DEBIT SHR DRAFT : SHARE DRAFT (2,284.12) 50817
5/3/24 DEBIT SHR DRAFT : SHARE DRAFT (703.77) 3326
5/3/24 DEBIT SHR DRAFT : SHARE DRAFT (275.70) 3325
5/4/24 DEBIT SHR DRAFT : SHARE DRAFT (839.28) 50852
5/4/24 DEBIT SHR DRAFT : SHARE DRAFT (2,946.35) 50850
5/4/24 DEBIT SHR DRAFT : SHARE DRAFT (227.63) 50849
5/4/24 DEBIT SHR DRAFT : SHARE DRAFT (262.40) 50841
5/4/24 DEBIT SHR DRAFT : SHARE DRAFT (66,253.48) 50835
5/4/24 DEBIT SHR DRAFT : SHARE DRAFT (5,754.38) 50831
5/4/24 DEBIT SHR DRAFT : SHARE DRAFT (209.84) 50830
5/4/24 DEBIT SHR DRAFT : SHARE DRAFT (3,006.82) 50827
5/4/24 DEBIT SHR DRAFT : SHARE DRAFT (324.10) 50816
5/7/24 DEBIT SHR DRAFT : SHARE DRAFT (1,366.50) 50848
5/7/24 DEBIT SHR DRAFT : SHARE DRAFT (6,657.81) 50846
5/7/24 DEBIT SHR DRAFT : SHARE DRAFT (368.87) 50843
5/7/24 DEBIT SHR DRAFT : SHARE DRAFT (64.00) 50826
5/7/24 DEBIT SHR DRAFT : SHARE DRAFT (12,706.75) 50819
5/7/24 DEBIT SHR DRAFT : SHARE DRAFT (16,000.00) 50730
5/7/24 DEBIT SHR DRAFT : SHARE DRAFT (48.06) 50611
5/8/24 DEBIT SHR DRAFT : SHARE DRAFT (2,595.00) 50857
5/8/24 DEBIT SHR DRAFT : SHARE DRAFT (1,923.22) 50854
January 9, 2025 Pg. 40
5/8/24 DEBIT SHR DRAFT : SHARE DRAFT (62.41) 50845
5/8/24 DEBIT SHR DRAFT : SHARE DRAFT (6,742.00) 50840
5/8/24 DEBIT SHR DRAFT : SHARE DRAFT (48.36) 50829
5/8/24 DEBIT SHR DRAFT : SHARE DRAFT (132.21) 50824
5/8/24 DEBIT SHR DRAFT : SHARE DRAFT (845.00) 50801
5/8/24 DEBIT SHR DRAFT : SHARE DRAFT (3,015.69) 3327
5/8/24 DEBIT SHR DRAFT : SHARE DRAFT (855.59) 3318
5/9/24 DEBIT SHR DRAFT : SHARE DRAFT (103,559.49) 50838 5/9/24 DEBIT SHR DRAFT : SHARE DRAFT (102.00) 50834
5/9/24 DEBIT SHR DRAFT : SHARE DRAFT (100.00) 50822
5/9/24 DEBIT SHR DRAFT : SHARE DRAFT (31.90) 50820
5/9/24 DEBIT SHR DRAFT : SHARE DRAFT (3,444.00) 50799
5/10/24 DEBIT SHR DRAFT : SHARE DRAFT (6,160.00) 50896
5/10/24 DEBIT SHR DRAFT : SHARE DRAFT (8,292.46) 50895
5/10/24 DEBIT SHR DRAFT : SHARE DRAFT (4,000.00) 50892
5/10/24 DEBIT SHR DRAFT : SHARE DRAFT (9,077.97) 50891
5/10/24 DEBIT SHR DRAFT : SHARE DRAFT (529.00) 50889
5/10/24 DEBIT SHR DRAFT : SHARE DRAFT (19,474.60) 50884 5/10/24 DEBIT SHR DRAFT : SHARE DRAFT (239.31) 50864
5/10/24 DEBIT SHR DRAFT : SHARE DRAFT (250.00) 50861
5/10/24 DEBIT SHR DRAFT : SHARE DRAFT (349.76) 50860
5/10/24 DEBIT SHR DRAFT : SHARE DRAFT (474.50) 50859
5/10/24 DEBIT SHR DRAFT : SHARE DRAFT (1,345.99) 50856
5/10/24 DEBIT SHR DRAFT : SHARE DRAFT (174.10) 50842
5/11/24 DEBIT SHR DRAFT : SHARE DRAFT (5,351.54) 50894
5/11/24 DEBIT SHR DRAFT : SHARE DRAFT (721.78) 50887
5/11/24 DEBIT SHR DRAFT : SHARE DRAFT (542.50) 50885
5/11/24 DEBIT SHR DRAFT : SHARE DRAFT (1,906.30) 50883
5/11/24 DEBIT SHR DRAFT : SHARE DRAFT (26,127.16) 50882 5/11/24 DEBIT SHR DRAFT : SHARE DRAFT (912.40) 50881
5/11/24 DEBIT SHR DRAFT : SHARE DRAFT (1,062.60) 50878
5/11/24 DEBIT SHR DRAFT : SHARE DRAFT (7,470.47) 50865
5/11/24 DEBIT SHR DRAFT : SHARE DRAFT (628.00) 50863
5/11/24 DEBIT SHR DRAFT : SHARE DRAFT (976.60) 50862
5/11/24 DEBIT SHR DRAFT : SHARE DRAFT (502.44) 50853
5/11/24 DEBIT SHR DRAFT : SHARE DRAFT (477.04) 50825
5/14/24 DEBIT SHR DRAFT : SHARE DRAFT (68,000.00) 50899 5/14/24 DEBIT SHR DRAFT : SHARE DRAFT (546,191.25) 50897 5/14/24 DEBIT SHR DRAFT : SHARE DRAFT (1,378.16) 50893
5/14/24 DEBIT SHR DRAFT : SHARE DRAFT (40,184.42) 50880 5/14/24 DEBIT SHR DRAFT : SHARE DRAFT (378.50) 50879
5/14/24 DEBIT SHR DRAFT : SHARE DRAFT (393.07) 50873
5/14/24 DEBIT SHR DRAFT : SHARE DRAFT (595.56) 50872
5/14/24 DEBIT SHR DRAFT : SHARE DRAFT (1,129.75) 50871
5/14/24 DEBIT SHR DRAFT : SHARE DRAFT (60.48) 50869
5/14/24 DEBIT SHR DRAFT : SHARE DRAFT (125.96) 50866
5/14/24 DEBIT SHR DRAFT : SHARE DRAFT (82.72) 50844
5/14/24 DEBIT SHR DRAFT : SHARE DRAFT (4,172.44) 50823
5/14/24 DEBIT SHR DRAFT : SHARE DRAFT (76.37) 50609
5/15/24 DEBIT SHR DRAFT : SHARE DRAFT (50.00) 50874
5/15/24 DEBIT SHR DRAFT : SHARE DRAFT (77.42) 50868
5/16/24 DEBIT SHR DRAFT : SHARE DRAFT (1,867.00) 50890
5/16/24 DEBIT SHR DRAFT : SHARE DRAFT (35.16) 50877
5/16/24 DEBIT SHR DRAFT : SHARE DRAFT (22,391.60) 50875 5/18/24 DEBIT SHR DRAFT : SHARE DRAFT (272.78) 50876
5/18/24 DEBIT SHR DRAFT : SHARE DRAFT (1,258.11) 3331
January 9, 2025 Pg. 41
5/21/24 DEBIT SHR DRAFT : SHARE DRAFT (7,500.00) 50929
5/21/24 DEBIT SHR DRAFT : SHARE DRAFT (3,644.12) 50927
5/21/24 DEBIT SHR DRAFT : SHARE DRAFT (10,862.92) 50925 5/21/24 DEBIT SHR DRAFT : SHARE DRAFT (530.95) 50921
5/21/24 DEBIT SHR DRAFT : SHARE DRAFT (16,175.73) 50915 5/21/24 DEBIT SHR DRAFT : SHARE DRAFT (266.36) 50910
5/21/24 DEBIT SHR DRAFT : SHARE DRAFT (172.91) 50909
5/21/24 DEBIT SHR DRAFT : SHARE DRAFT (5,264.36) 50908
5/21/24 DEBIT SHR DRAFT : SHARE DRAFT (11,608.00) 50900 5/21/24 DEBIT SHR DRAFT : SHARE DRAFT (54.06) 50888
5/21/24 DEBIT SHR DRAFT : SHARE DRAFT (50.00) 50771
5/21/24 DEBIT SHR DRAFT : SHARE DRAFT (258.63) 3328
5/22/24 DEBIT SHR DRAFT : SHARE DRAFT (200,188.75) 50923 5/22/24 DEBIT SHR DRAFT : SHARE DRAFT (254.58) 50922
5/22/24 DEBIT SHR DRAFT : SHARE DRAFT (137.24) 50914
5/22/24 DEBIT SHR DRAFT : SHARE DRAFT (22.37) 50913
5/22/24 DEBIT SHR DRAFT : SHARE DRAFT (6,488.46) 50903
5/22/24 DEBIT SHR DRAFT : SHARE DRAFT (1,046.00) 50902
5/22/24 DEBIT SHR DRAFT : SHARE DRAFT (53.25) 50901
5/23/24 DEBIT SHR DRAFT : SHARE DRAFT (75.00) 50947
5/23/24 DEBIT SHR DRAFT : SHARE DRAFT (406.00) 50911
5/23/24 DEBIT SHR DRAFT : SHARE DRAFT (106,250.00) 50839 5/24/24 DEBIT SHR DRAFT : SHARE DRAFT (110.71) 50964
5/24/24 DEBIT SHR DRAFT : SHARE DRAFT (15,515.23) 50955 5/24/24 DEBIT SHR DRAFT : SHARE DRAFT (75.00) 50943
5/24/24 DEBIT SHR DRAFT : SHARE DRAFT (1,930.56) 50941
5/24/24 DEBIT SHR DRAFT : SHARE DRAFT (45.59) 50937
5/24/24 DEBIT SHR DRAFT : SHARE DRAFT (162.38) 50934
5/24/24 DEBIT SHR DRAFT : SHARE DRAFT (250.00) 50933
5/24/24 DEBIT SHR DRAFT : SHARE DRAFT (3,043.36) 50918
5/24/24 DEBIT SHR DRAFT : SHARE DRAFT (687.63) 50917
5/24/24 DEBIT SHR DRAFT : SHARE DRAFT (100.00) 50912
5/24/24 DEBIT SHR DRAFT : SHARE DRAFT (2,327.05) 50907
5/24/24 DEBIT SHR DRAFT : SHARE DRAFT (1,161.14) 3330
5/25/24 DEBIT SHR DRAFT : SHARE DRAFT (16,985.05) 50963 5/25/24 DEBIT SHR DRAFT : SHARE DRAFT (2,057.35) 50958
5/25/24 DEBIT SHR DRAFT : SHARE DRAFT (955.60) 50952
5/25/24 DEBIT SHR DRAFT : SHARE DRAFT (264.00) 50944
5/25/24 DEBIT SHR DRAFT : SHARE DRAFT (75.00) 50939
5/25/24 DEBIT SHR DRAFT : SHARE DRAFT (1,503.00) 50936
5/25/24 DEBIT SHR DRAFT : SHARE DRAFT (870.36) 50930
5/25/24 DEBIT SHR DRAFT : SHARE DRAFT (60,441.82) 50924 5/25/24 DEBIT SHR DRAFT : SHARE DRAFT (116.19) 50904
5/25/24 DEBIT SHR DRAFT : SHARE DRAFT (77.61) 50867
5/29/24 DEBIT SHR DRAFT : SHARE DRAFT (3,930.46) 50960
5/29/24 DEBIT SHR DRAFT : SHARE DRAFT (6,435.00) 50957
5/29/24 DEBIT SHR DRAFT : SHARE DRAFT (71.27) 50956
5/29/24 DEBIT SHR DRAFT : SHARE DRAFT (885.76) 50951
5/29/24 DEBIT SHR DRAFT : SHARE DRAFT (1,090.96) 50950
5/29/24 DEBIT SHR DRAFT : SHARE DRAFT (880.35) 50949
5/29/24 DEBIT SHR DRAFT : SHARE DRAFT (75.00) 50948
5/29/24 DEBIT SHR DRAFT : SHARE DRAFT (46.80) 50940
5/29/24 DEBIT SHR DRAFT : SHARE DRAFT (20,167.05) 50938 5/29/24 DEBIT SHR DRAFT : SHARE DRAFT (216.00) 50928
5/29/24 DEBIT SHR DRAFT : SHARE DRAFT (33,434.00) 50926 5/29/24 DEBIT SHR DRAFT : SHARE DRAFT (1,048.88) 50906
January 9, 2025 Pg. 42
5/29/24 DEBIT SHR DRAFT : SHARE DRAFT (865.05) 3333
5/30/24 DEBIT SHR DRAFT : SHARE DRAFT (305.00) 50965
5/30/24 DEBIT SHR DRAFT : SHARE DRAFT (75.00) 50961
5/30/24 DEBIT SHR DRAFT : SHARE DRAFT (175.00) 50942
5/30/24 DEBIT SHR DRAFT : SHARE DRAFT (426.52) 50935
5/31/24 DEBIT SHR DRAFT : SHARE DRAFT (34,870.57) 50962 5/31/24 DEBIT SHR DRAFT : SHARE DRAFT (146.18) 50920
5/31/24 DEBIT SHR DRAFT : SHARE DRAFT (2,100.00) 50916
5/31/24 DEBIT SHR DRAFT : SHARE DRAFT (228.16) 3334
5/31/24 DEBIT SHR DRAFT : SHARE DRAFT (1,177.11) 50959
5/31/24 DEBIT SHR DRAFT : SHARE DRAFT (3,664.28) 50932
5/31/24 DEBIT SHR DRAFT : SHARE DRAFT (760.82) 50905
6/4/24 DEBIT SHR DRAFT : SHARE DRAFT (2,233.30) 51006
6/4/24 DEBIT SHR DRAFT : SHARE DRAFT (559.52) 51003
6/4/24 DEBIT SHR DRAFT : SHARE DRAFT (666.33) 51002
6/4/24 DEBIT SHR DRAFT : SHARE DRAFT (529.00) 50999
6/4/24 DEBIT SHR DRAFT : SHARE DRAFT (4,231.80) 50977
6/4/24 DEBIT SHR DRAFT : SHARE DRAFT (675.00) 50975
6/4/24 DEBIT SHR DRAFT : SHARE DRAFT (1,092.26) 50969
6/4/24 DEBIT SHR DRAFT : SHARE DRAFT (428.00) 50953
6/4/24 DEBIT SHR DRAFT : SHARE DRAFT (75.00) 50931
6/4/24 DEBIT SHR DRAFT : SHARE DRAFT (1,301.76) 50700
6/4/24 DEBIT SHR DRAFT : SHARE DRAFT (1,742.63) 3372
6/4/24 DEBIT SHR DRAFT : SHARE DRAFT (2,044.89) 3368
6/4/24 DEBIT SHR DRAFT : SHARE DRAFT (2,044.89) 3366
6/4/24 DEBIT SHR DRAFT : SHARE DRAFT (2,044.89) 3365
6/4/24 DEBIT SHR DRAFT : SHARE DRAFT (2,044.89) 3358
6/4/24 DEBIT SHR DRAFT : SHARE DRAFT (1,742.63) 3356
6/4/24 DEBIT SHR DRAFT : SHARE DRAFT (2,044.89) 3352
6/4/24 DEBIT SHR DRAFT : SHARE DRAFT (1,756.85) 3351
6/4/24 DEBIT SHR DRAFT : SHARE DRAFT (2,044.89) 3347
6/4/24 DEBIT SHR DRAFT : SHARE DRAFT (2,044.89) 3345
6/4/24 DEBIT SHR DRAFT : SHARE DRAFT (1,742.63) 3340
6/4/24 DEBIT SHR DRAFT : SHARE DRAFT (1,762.94) 3338
6/4/24 DEBIT SHR DRAFT : SHARE DRAFT (1,775.12) 3337
6/5/24 DEBIT SHR DRAFT : SHARE DRAFT (11,205.38) 51001
6/5/24 DEBIT SHR DRAFT : SHARE DRAFT (6,860.46) 50996
6/5/24 DEBIT SHR DRAFT : SHARE DRAFT (5,619.00) 50995
6/5/24 DEBIT SHR DRAFT : SHARE DRAFT (217.50) 50983
6/5/24 DEBIT SHR DRAFT : SHARE DRAFT (556.83) 50982
6/5/24 DEBIT SHR DRAFT : SHARE DRAFT (104.51) 50976
6/5/24 DEBIT SHR DRAFT : SHARE DRAFT (1,575.00) 50972
6/5/24 DEBIT SHR DRAFT : SHARE DRAFT (100.00) 50971
6/5/24 DEBIT SHR DRAFT : SHARE DRAFT (3,772.95) 50968
6/5/24 DEBIT SHR DRAFT : SHARE DRAFT (305.54) 50966
6/5/24 DEBIT SHR DRAFT : SHARE DRAFT (153.00) 50954
6/5/24 DEBIT SHR DRAFT : SHARE DRAFT (410.00) 50858
6/5/24 DEBIT SHR DRAFT : SHARE DRAFT (2,044.89) 3367
6/5/24 DEBIT SHR DRAFT : SHARE DRAFT (2,044.89) 3363
6/5/24 DEBIT SHR DRAFT : SHARE DRAFT (1,756.85) 3355
6/5/24 DEBIT SHR DRAFT : SHARE DRAFT (1,769.03) 3354
6/5/24 DEBIT SHR DRAFT : SHARE DRAFT (1,756.93) 3349
6/5/24 DEBIT SHR DRAFT : SHARE DRAFT (289.66) 3335
6/5/24 DEBIT SHR DRAFT : SHARE DRAFT (724.15) 3329
6/6/24 DEBIT SHR DRAFT : SHARE DRAFT (1,507.80) 51008
6/6/24 DEBIT SHR DRAFT : SHARE DRAFT (2,303.23) 51000
January 9, 2025 Pg. 43
6/6/24 DEBIT SHR DRAFT : SHARE DRAFT (2,441.59) 50992
6/6/24 DEBIT SHR DRAFT : SHARE DRAFT (2,194.11) 50991
6/6/24 DEBIT SHR DRAFT : SHARE DRAFT (39,563.71) 50990
6/6/24 DEBIT SHR DRAFT : SHARE DRAFT (1,031.80) 50989
6/6/24 DEBIT SHR DRAFT : SHARE DRAFT (165.21) 50987
6/6/24 DEBIT SHR DRAFT : SHARE DRAFT (104,624.90) 50981 6/6/24 DEBIT SHR DRAFT : SHARE DRAFT (132.21) 50974
6/6/24 DEBIT SHR DRAFT : SHARE DRAFT (3,028.93) 3375
6/6/24 DEBIT SHR DRAFT : SHARE DRAFT (1,700.15) 3373
6/6/24 DEBIT SHR DRAFT : SHARE DRAFT (1,756.85) 3370
6/6/24 DEBIT SHR DRAFT : SHARE DRAFT (1,762.94) 3341
6/6/24 DEBIT SHR DRAFT : SHARE DRAFT (1,756.85) 3336
6/7/24 DEBIT SHR DRAFT : SHARE DRAFT (1,923.22) 51004
6/7/24 DEBIT SHR DRAFT : SHARE DRAFT (659.98) 50994
6/7/24 DEBIT SHR DRAFT : SHARE DRAFT (180.40) 50993
6/7/24 DEBIT SHR DRAFT : SHARE DRAFT (168.48) 50984
6/7/24 DEBIT SHR DRAFT : SHARE DRAFT (472.83) 3376
6/7/24 DEBIT SHR DRAFT : SHARE DRAFT (1,762.94) 3364
6/7/24 DEBIT SHR DRAFT : SHARE DRAFT (2,044.89) 3339
6/8/24 DEBIT SHR DRAFT : SHARE DRAFT (82.72) 50986
6/8/24 DEBIT SHR DRAFT : SHARE DRAFT (1,869.66) 3362
6/11/24 DEBIT SHR DRAFT : SHARE DRAFT (5,046.73) 51005
6/11/24 DEBIT SHR DRAFT : SHARE DRAFT (255.00) 50979
6/11/24 DEBIT SHR DRAFT : SHARE DRAFT (102.00) 50837
6/11/24 DEBIT SHR DRAFT : SHARE DRAFT (1,845.95) 3350
6/11/24 DEBIT SHR DRAFT : SHARE DRAFT (1,742.67) 3348
6/11/24 DEBIT SHR DRAFT : SHARE DRAFT (456.25) 3315
6/12/24 DEBIT SHR DRAFT : SHARE DRAFT (255.00) 50985
6/12/24 DEBIT SHR DRAFT : SHARE DRAFT (2,279.24) 50967
6/12/24 DEBIT SHR DRAFT : SHARE DRAFT (500.00) 50945
6/12/24 DEBIT SHR DRAFT : SHARE DRAFT (3,000.00) 50919
6/13/24 DEBIT SHR DRAFT : SHARE DRAFT (2,044.89) 3346
6/13/24 DEBIT SHR DRAFT : SHARE DRAFT (1,894.88) 3342
6/15/24 DEBIT SHR DRAFT : SHARE DRAFT (1,756.85) 3374
6/15/24 DEBIT SHR DRAFT : SHARE DRAFT (2,044.89) 3371
6/15/24 DEBIT SHR DRAFT : SHARE DRAFT (2,020.53) 3359
6/19/24 DEBIT SHR DRAFT : SHARE DRAFT (1,460.07) 50997
6/19/24 DEBIT SHR DRAFT : SHARE DRAFT (2,044.89) 3344
6/21/24 DEBIT SHR DRAFT : SHARE DRAFT (10,711.91) 51028 6/21/24 DEBIT SHR DRAFT : SHARE DRAFT (32.00) 50973
6/21/24 DEBIT SHR DRAFT : SHARE DRAFT (1,885.95) 3353
6/22/24 DEBIT SHR DRAFT : SHARE DRAFT (6,460.00) 51042
6/22/24 DEBIT SHR DRAFT : SHARE DRAFT (4,164.58) 51039
6/22/24 DEBIT SHR DRAFT : SHARE DRAFT (6,000.00) 51035
6/22/24 DEBIT SHR DRAFT : SHARE DRAFT (331.82) 51033
6/22/24 DEBIT SHR DRAFT : SHARE DRAFT (189.12) 51031
6/22/24 DEBIT SHR DRAFT : SHARE DRAFT (1,468.01) 51026
6/22/24 DEBIT SHR DRAFT : SHARE DRAFT (170.49) 51025
6/22/24 DEBIT SHR DRAFT : SHARE DRAFT (3,943.70) 51018
6/22/24 DEBIT SHR DRAFT : SHARE DRAFT (7,773.97) 51014
6/22/24 DEBIT SHR DRAFT : SHARE DRAFT (4,065.07) 51011
6/22/24 DEBIT SHR DRAFT : SHARE DRAFT (77.92) 50970
6/22/24 DEBIT SHR DRAFT : SHARE DRAFT (3,801.92) 3379
6/25/24 DEBIT SHR DRAFT : SHARE DRAFT (234.57) 51058
6/25/24 DEBIT SHR DRAFT : SHARE DRAFT (7,500.00) 51041
6/25/24 DEBIT SHR DRAFT : SHARE DRAFT (1,229.98) 51040
January 9, 2025 Pg. 44
6/25/24 DEBIT SHR DRAFT : SHARE DRAFT (806.27) 51038
6/25/24 DEBIT SHR DRAFT : SHARE DRAFT (84,851.33) 51034 6/25/24 DEBIT SHR DRAFT : SHARE DRAFT (1,300.00) 51030
6/25/24 DEBIT SHR DRAFT : SHARE DRAFT (1,346.92) 51029
6/25/24 DEBIT SHR DRAFT : SHARE DRAFT (226.51) 51024
6/25/24 DEBIT SHR DRAFT : SHARE DRAFT (1,258.95) 51022
6/25/24 DEBIT SHR DRAFT : SHARE DRAFT (266.36) 51020
6/25/24 DEBIT SHR DRAFT : SHARE DRAFT (560.20) 51019
6/25/24 DEBIT SHR DRAFT : SHARE DRAFT (242.00) 51017
6/25/24 DEBIT SHR DRAFT : SHARE DRAFT (753.00) 51013
6/25/24 DEBIT SHR DRAFT : SHARE DRAFT (266.36) 51012
6/26/24 DEBIT SHR DRAFT : SHARE DRAFT (175.00) 51087
6/26/24 DEBIT SHR DRAFT : SHARE DRAFT (3,000.00) 51076
6/26/24 DEBIT SHR DRAFT : SHARE DRAFT (2,518.19) 51074
6/26/24 DEBIT SHR DRAFT : SHARE DRAFT (1,568.35) 51061
6/26/24 DEBIT SHR DRAFT : SHARE DRAFT (739.61) 51057
6/26/24 DEBIT SHR DRAFT : SHARE DRAFT (3,219.55) 51056
6/26/24 DEBIT SHR DRAFT : SHARE DRAFT (4,736.33) 51048
6/26/24 DEBIT SHR DRAFT : SHARE DRAFT (87.00) 51043
6/26/24 DEBIT SHR DRAFT : SHARE DRAFT (1,649.48) 51037
6/26/24 DEBIT SHR DRAFT : SHARE DRAFT (244.54) 51015
6/26/24 DEBIT SHR DRAFT : SHARE DRAFT (50.00) 50980
6/26/24 DEBIT SHR DRAFT : SHARE DRAFT (400.00) 3380
6/27/24 DEBIT SHR DRAFT : SHARE DRAFT (9,650.00) 51103
6/27/24 DEBIT SHR DRAFT : SHARE DRAFT (10,615.00) 51083 6/27/24 DEBIT SHR DRAFT : SHARE DRAFT (13,979.40) 51082 6/27/24 DEBIT SHR DRAFT : SHARE DRAFT (1,590.45) 51081
6/27/24 DEBIT SHR DRAFT : SHARE DRAFT (48.45) 51027
6/27/24 DEBIT SHR DRAFT : SHARE DRAFT (406.00) 51021
6/28/24 DEBIT SHR DRAFT : SHARE DRAFT (216.00) 51091
6/28/24 DEBIT SHR DRAFT : SHARE DRAFT (5,816.80) 51079
6/28/24 DEBIT SHR DRAFT : SHARE DRAFT (18,050.00) 51073 6/28/24 DEBIT SHR DRAFT : SHARE DRAFT (731.69) 51067
6/28/24 DEBIT SHR DRAFT : SHARE DRAFT (1,540.00) 51049
6/28/24 DEBIT SHR DRAFT : SHARE DRAFT (2,782.07) 51036
6/28/24 DEBIT SHR DRAFT : SHARE DRAFT (17,480.00) 51023 6/28/24 DEBIT SHR DRAFT : SHARE DRAFT (4,034.55) 51016
6/28/24 DEBIT SHR DRAFT : SHARE DRAFT (212.24) 51009
6/29/24 DEBIT SHR DRAFT : SHARE DRAFT (430.00) 51101
6/29/24 DEBIT SHR DRAFT : SHARE DRAFT (20,018.02) 51099 6/29/24 DEBIT SHR DRAFT : SHARE DRAFT (8,928.00) 51098
6/29/24 DEBIT SHR DRAFT : SHARE DRAFT (537.00) 51094
6/29/24 DEBIT SHR DRAFT : SHARE DRAFT (559.52) 51089
6/29/24 DEBIT SHR DRAFT : SHARE DRAFT (11,569.75) 51088 6/29/24 DEBIT SHR DRAFT : SHARE DRAFT (5,431.46) 51086
6/29/24 DEBIT SHR DRAFT : SHARE DRAFT (6,792.91) 51078
6/29/24 DEBIT SHR DRAFT : SHARE DRAFT (172.60) 51068
6/29/24 DEBIT SHR DRAFT : SHARE DRAFT (2,683.39) 51060
6/29/24 DEBIT SHR DRAFT : SHARE DRAFT (48.36) 51059
6/29/24 DEBIT SHR DRAFT : SHARE DRAFT (7,300.92) 51051
6/29/24 DEBIT SHR DRAFT : SHARE DRAFT (2,064.16) 51047
6/29/24 DEBIT SHR DRAFT : SHARE DRAFT (717.35) 51045
7/2/24 DEBIT SHR DRAFT : SHARE DRAFT (16,000.00) 51121
7/2/24 DEBIT SHR DRAFT : SHARE DRAFT (101,259.51) 51102 7/2/24 DEBIT SHR DRAFT : SHARE DRAFT (905.95) 51100
7/2/24 DEBIT SHR DRAFT : SHARE DRAFT (56,122.40) 51097
January 9, 2025 Pg. 45
7/2/24 DEBIT SHR DRAFT : SHARE DRAFT (1,031.80) 51096
7/2/24 DEBIT SHR DRAFT : SHARE DRAFT (563.31) 51095
7/2/24 DEBIT SHR DRAFT : SHARE DRAFT (2,764.60) 51092
7/2/24 DEBIT SHR DRAFT : SHARE DRAFT (1,176.74) 51090
7/2/24 DEBIT SHR DRAFT : SHARE DRAFT (250.00) 51085
7/2/24 DEBIT SHR DRAFT : SHARE DRAFT (254.09) 51084
7/2/24 DEBIT SHR DRAFT : SHARE DRAFT (1,100.86) 51075
7/2/24 DEBIT SHR DRAFT : SHARE DRAFT (140.46) 51069
7/2/24 DEBIT SHR DRAFT : SHARE DRAFT (18,719.11) 51055
7/2/24 DEBIT SHR DRAFT : SHARE DRAFT (107.25) 51054
7/2/24 DEBIT SHR DRAFT : SHARE DRAFT (132.21) 51053
7/2/24 DEBIT SHR DRAFT : SHARE DRAFT (3,604.50) 51052
7/2/24 DEBIT SHR DRAFT : SHARE DRAFT (32.00) 51050
7/2/24 DEBIT SHR DRAFT : SHARE DRAFT (501.00) 51046
7/2/24 DEBIT SHR DRAFT : SHARE DRAFT (1,909.38) 3399
7/2/24 DEBIT SHR DRAFT : SHARE DRAFT (423.58) 3378
7/3/24 DEBIT SHR DRAFT : SHARE DRAFT (674.16) 51137
7/3/24 DEBIT SHR DRAFT : SHARE DRAFT (6,000.00) 51136
7/3/24 DEBIT SHR DRAFT : SHARE DRAFT (616.08) 51118
7/3/24 DEBIT SHR DRAFT : SHARE DRAFT (1,121.79) 51117
7/3/24 DEBIT SHR DRAFT : SHARE DRAFT (1,003.15) 51108
7/3/24 DEBIT SHR DRAFT : SHARE DRAFT (3,746.67) 51106
7/3/24 DEBIT SHR DRAFT : SHARE DRAFT (2,704.27) 51093
7/3/24 DEBIT SHR DRAFT : SHARE DRAFT (336.00) 51072
7/3/24 DEBIT SHR DRAFT : SHARE DRAFT (153.00) 51071
7/3/24 DEBIT SHR DRAFT : SHARE DRAFT (153.00) 51070
7/3/24 DEBIT SHR DRAFT : SHARE DRAFT (153.00) 51065
7/4/24 DEBIT SHR DRAFT : SHARE DRAFT (16,155.83) 51141
7/4/24 DEBIT SHR DRAFT : SHARE DRAFT (10,925.00) 51131
7/4/24 DEBIT SHR DRAFT : SHARE DRAFT (1,452.00) 51126
7/4/24 DEBIT SHR DRAFT : SHARE DRAFT (146.33) 51123
7/4/24 DEBIT SHR DRAFT : SHARE DRAFT (224.14) 51119
7/4/24 DEBIT SHR DRAFT : SHARE DRAFT (42.39) 51115
7/4/24 DEBIT SHR DRAFT : SHARE DRAFT (651.02) 51111
7/4/24 DEBIT SHR DRAFT : SHARE DRAFT (147.44) 51107
7/4/24 DEBIT SHR DRAFT : SHARE DRAFT (104,624.92) 51066 7/4/24 DEBIT SHR DRAFT : SHARE DRAFT (2,044.89) 3369
7/6/24 DEBIT SHR DRAFT : SHARE DRAFT (52.25) 51142
7/6/24 DEBIT SHR DRAFT : SHARE DRAFT (245.00) 51140
7/6/24 DEBIT SHR DRAFT : SHARE DRAFT (1,958.69) 51139
7/6/24 DEBIT SHR DRAFT : SHARE DRAFT (554.38) 51133
7/6/24 DEBIT SHR DRAFT : SHARE DRAFT (915.00) 51125
7/6/24 DEBIT SHR DRAFT : SHARE DRAFT (8,785.00) 51124
7/6/24 DEBIT SHR DRAFT : SHARE DRAFT (925.00) 51116
7/6/24 DEBIT SHR DRAFT : SHARE DRAFT (115.96) 51112
7/6/24 DEBIT SHR DRAFT : SHARE DRAFT (640.00) 51110
7/6/24 DEBIT SHR DRAFT : SHARE DRAFT (5,000.00) 51080
7/6/24 DEBIT SHR DRAFT : SHARE DRAFT (2,154.00) 51032
7/9/24 DEBIT SHR DRAFT : SHARE DRAFT (751.00) 51134
7/9/24 DEBIT SHR DRAFT : SHARE DRAFT (500.67) 51129
7/9/24 DEBIT SHR DRAFT : SHARE DRAFT (82.72) 51128
7/9/24 DEBIT SHR DRAFT : SHARE DRAFT (1,766.63) 3381
7/10/24 DEBIT SHR DRAFT : SHARE DRAFT (456.25) 3377
7/11/24 DEBIT SHR DRAFT : SHARE DRAFT (104.25) 50988
7/11/24 DEBIT SHR DRAFT : SHARE DRAFT (153.00) 51152
7/12/24 DEBIT SHR DRAFT : SHARE DRAFT (50.00) 51122
January 9, 2025 Pg. 46
7/13/24 DEBIT SHR DRAFT : SHARE DRAFT (12,697.00) 51161 7/13/24 DEBIT SHR DRAFT : SHARE DRAFT (1,500.00) 51156
7/13/24 DEBIT SHR DRAFT : SHARE DRAFT (153.00) 51150
7/13/24 DEBIT SHR DRAFT : SHARE DRAFT (377.58) 51147
7/13/24 DEBIT SHR DRAFT : SHARE DRAFT (50.00) 50978
7/16/24 DEBIT SHR DRAFT : SHARE DRAFT (1,060.77) 51190
7/16/24 DEBIT SHR DRAFT : SHARE DRAFT (3,428.59) 51169
7/16/24 DEBIT SHR DRAFT : SHARE DRAFT (216.00) 51166
7/16/24 DEBIT SHR DRAFT : SHARE DRAFT (3,600.78) 51165
7/16/24 DEBIT SHR DRAFT : SHARE DRAFT (4,110.60) 51158
7/16/24 DEBIT SHR DRAFT : SHARE DRAFT (153.00) 51151
7/16/24 DEBIT SHR DRAFT : SHARE DRAFT (616.08) 51145
7/16/24 DEBIT SHR DRAFT : SHARE DRAFT (318.97) 51143
7/16/24 DEBIT SHR DRAFT : SHARE DRAFT (35.00) 51138
7/16/24 DEBIT SHR DRAFT : SHARE DRAFT (7,890.21) 51135
7/17/24 DEBIT SHR DRAFT : SHARE DRAFT (5,570.00) 51192
7/17/24 DEBIT SHR DRAFT : SHARE DRAFT (91.50) 51186
7/17/24 DEBIT SHR DRAFT : SHARE DRAFT (569.64) 51177
7/17/24 DEBIT SHR DRAFT : SHARE DRAFT (1,925.42) 51176
7/17/24 DEBIT SHR DRAFT : SHARE DRAFT (788.06) 51175
7/17/24 DEBIT SHR DRAFT : SHARE DRAFT (50.00) 51167
7/17/24 DEBIT SHR DRAFT : SHARE DRAFT (1,382.52) 51164
7/17/24 DEBIT SHR DRAFT : SHARE DRAFT (500.00) 51120
7/18/24 DEBIT SHR DRAFT : SHARE DRAFT (7,500.00) 51191
7/18/24 DEBIT SHR DRAFT : SHARE DRAFT (1,800.00) 51189
7/18/24 DEBIT SHR DRAFT : SHARE DRAFT (50.00) 51185
7/18/24 DEBIT SHR DRAFT : SHARE DRAFT (518.78) 51184
7/18/24 DEBIT SHR DRAFT : SHARE DRAFT (2,558.96) 51183
7/18/24 DEBIT SHR DRAFT : SHARE DRAFT (97,034.90) 51174 7/18/24 DEBIT SHR DRAFT : SHARE DRAFT (266.36) 51173
7/18/24 DEBIT SHR DRAFT : SHARE DRAFT (1,792.00) 51171
7/18/24 DEBIT SHR DRAFT : SHARE DRAFT (1,181.31) 51168
7/18/24 DEBIT SHR DRAFT : SHARE DRAFT (51,199.74) 51163 7/18/24 DEBIT SHR DRAFT : SHARE DRAFT (32,001.16) 51162 7/18/24 DEBIT SHR DRAFT : SHARE DRAFT (406.00) 51160
7/18/24 DEBIT SHR DRAFT : SHARE DRAFT (302.00) 51159
7/18/24 DEBIT SHR DRAFT : SHARE DRAFT (2,235.81) 51153
7/18/24 DEBIT SHR DRAFT : SHARE DRAFT (594.69) 51146
7/19/24 DEBIT SHR DRAFT : SHARE DRAFT (239.09) 51188
7/19/24 DEBIT SHR DRAFT : SHARE DRAFT (50.00) 51157
7/20/24 DEBIT SHR DRAFT : SHARE DRAFT (25,000.00) 51207 7/20/24 DEBIT SHR DRAFT : SHARE DRAFT (560.00) 51144
7/20/24 DEBIT SHR DRAFT : SHARE DRAFT (1,855.90) 3357
7/23/24 DEBIT SHR DRAFT : SHARE DRAFT (3,590.57) 51217
7/23/24 DEBIT SHR DRAFT : SHARE DRAFT (5,431.46) 51213
7/23/24 DEBIT SHR DRAFT : SHARE DRAFT (103.00) 51212
7/23/24 DEBIT SHR DRAFT : SHARE DRAFT (3,771.53) 51210
7/23/24 DEBIT SHR DRAFT : SHARE DRAFT (1,354.86) 51205
7/23/24 DEBIT SHR DRAFT : SHARE DRAFT (504.61) 51180
7/23/24 DEBIT SHR DRAFT : SHARE DRAFT (1,325.82) 51155
7/23/24 DEBIT SHR DRAFT : SHARE DRAFT (500.00) 51064
7/23/24 DEBIT SHR DRAFT : SHARE DRAFT (153.00) 51063
7/24/24 DEBIT SHR DRAFT : SHARE DRAFT (5,514.41) 51215
7/24/24 DEBIT SHR DRAFT : SHARE DRAFT (100.00) 51211
7/24/24 DEBIT SHR DRAFT : SHARE DRAFT (60.66) 51209
7/24/24 DEBIT SHR DRAFT : SHARE DRAFT (320.07) 51193
January 9, 2025 Pg. 47
7/24/24 DEBIT SHR DRAFT : SHARE DRAFT (155.00) 51172
7/24/24 DEBIT SHR DRAFT : SHARE DRAFT (1,800.26) 51170
7/24/24 DEBIT SHR DRAFT : SHARE DRAFT (50.00) 51113
7/24/24 DEBIT SHR DRAFT : SHARE DRAFT (2,044.89) 3360
7/25/24 DEBIT SHR DRAFT : SHARE DRAFT (296.00) 51200
7/25/24 DEBIT SHR DRAFT : SHARE DRAFT (1,641.00) 51199
7/25/24 DEBIT SHR DRAFT : SHARE DRAFT (311.25) 51196
7/25/24 DEBIT SHR DRAFT : SHARE DRAFT (481.80) 51195
7/25/24 DEBIT SHR DRAFT : SHARE DRAFT (10,149.89) 51194 7/25/24 DEBIT SHR DRAFT : SHARE DRAFT (139.49) 51182
7/26/24 DEBIT SHR DRAFT : SHARE DRAFT (4,606.63) 51247
7/26/24 DEBIT SHR DRAFT : SHARE DRAFT (130.00) 51244
7/26/24 DEBIT SHR DRAFT : SHARE DRAFT (25,117.19) 51242 7/26/24 DEBIT SHR DRAFT : SHARE DRAFT (450.00) 51236
7/26/24 DEBIT SHR DRAFT : SHARE DRAFT (63,227.15) 51235 7/26/24 DEBIT SHR DRAFT : SHARE DRAFT (3,834.71) 51228
7/26/24 DEBIT SHR DRAFT : SHARE DRAFT (2,483.71) 51226
7/26/24 DEBIT SHR DRAFT : SHARE DRAFT (82.50) 51214
7/26/24 DEBIT SHR DRAFT : SHARE DRAFT (75,245.67) 51208 7/26/24 DEBIT SHR DRAFT : SHARE DRAFT (1,097.00) 51187
7/26/24 DEBIT SHR DRAFT : SHARE DRAFT (1,436.35) 3307
7/27/24 DEBIT SHR DRAFT : SHARE DRAFT (6,180.00) 51270
7/27/24 DEBIT SHR DRAFT : SHARE DRAFT (194.06) 51269
7/27/24 DEBIT SHR DRAFT : SHARE DRAFT (685.51) 51267
7/27/24 DEBIT SHR DRAFT : SHARE DRAFT (6,097.47) 51266
7/27/24 DEBIT SHR DRAFT : SHARE DRAFT (175.00) 51264
7/27/24 DEBIT SHR DRAFT : SHARE DRAFT (105.72) 51257
7/27/24 DEBIT SHR DRAFT : SHARE DRAFT (29.92) 51256
7/27/24 DEBIT SHR DRAFT : SHARE DRAFT (59.85) 51255
7/27/24 DEBIT SHR DRAFT : SHARE DRAFT (7,313.86) 51253
7/27/24 DEBIT SHR DRAFT : SHARE DRAFT (6,596.60) 51252
7/27/24 DEBIT SHR DRAFT : SHARE DRAFT (578.60) 51251
7/27/24 DEBIT SHR DRAFT : SHARE DRAFT (616.94) 51250
7/27/24 DEBIT SHR DRAFT : SHARE DRAFT (8,305.45) 51246
7/27/24 DEBIT SHR DRAFT : SHARE DRAFT (2,340.04) 51243
7/27/24 DEBIT SHR DRAFT : SHARE DRAFT (154.01) 51238
7/27/24 DEBIT SHR DRAFT : SHARE DRAFT (46.80) 51229
7/27/24 DEBIT SHR DRAFT : SHARE DRAFT (752.00) 51221
7/27/24 DEBIT SHR DRAFT : SHARE DRAFT (1,286.74) 51220
7/27/24 DEBIT SHR DRAFT : SHARE DRAFT (3,375.00) 51206
7/29/24 DEBIT SHR DRAFT : SHARE DRAFT (75.00) 51104
7/30/24 DEBIT SHR DRAFT : SHARE DRAFT (559.52) 51268
7/30/24 DEBIT SHR DRAFT : SHARE DRAFT (308.17) 51265
7/30/24 DEBIT SHR DRAFT : SHARE DRAFT (50.00) 51248
7/30/24 DEBIT SHR DRAFT : SHARE DRAFT (36.92) 51239
7/30/24 DEBIT SHR DRAFT : SHARE DRAFT (172.60) 51237
7/30/24 DEBIT SHR DRAFT : SHARE DRAFT (1,723.80) 51234
7/30/24 DEBIT SHR DRAFT : SHARE DRAFT (22.88) 51233
7/30/24 DEBIT SHR DRAFT : SHARE DRAFT (50.00) 51232
7/30/24 DEBIT SHR DRAFT : SHARE DRAFT (50.00) 51198
7/30/24 DEBIT SHR DRAFT : SHARE DRAFT (284.85) 3398
7/31/24 DEBIT SHR DRAFT : SHARE DRAFT (21,221.20) 51260 7/31/24 DEBIT SHR DRAFT : SHARE DRAFT (148.81) 51259
7/31/24 DEBIT SHR DRAFT : SHARE DRAFT (97,166.91) 51258 7/31/24 DEBIT SHR DRAFT : SHARE DRAFT (12,460.50) 51224 7/31/24 DEBIT SHR DRAFT : SHARE DRAFT (397.40) 51262
January 9, 2025 Pg. 48
7/31/24 DEBIT SHR DRAFT : SHARE DRAFT (24.64) 51261
7/31/24 DEBIT SHR DRAFT : SHARE DRAFT (20,230.74) 51254 7/31/24 DEBIT SHR DRAFT : SHARE DRAFT (295.12) 51249
7/31/24 DEBIT SHR DRAFT : SHARE DRAFT (109.42) 51241
7/31/24 DEBIT SHR DRAFT : SHARE DRAFT (132.21) 51225
7/31/24 DEBIT SHR DRAFT : SHARE DRAFT (292.42) 51223
7/31/24 DEBIT SHR DRAFT : SHARE DRAFT (258.37) 51219
7/31/24 DEBIT SHR DRAFT : SHARE DRAFT (2,139.96) 51218
7/31/24 DEBIT SHR DRAFT : SHARE DRAFT (800.00) 51216
8/2/24 DEBIT SHR DRAFT : SHARE DRAFT (97.03) 51299
8/2/24 DEBIT SHR DRAFT : SHARE DRAFT (480.47) 51277
8/2/24 DEBIT SHR DRAFT : SHARE DRAFT (143.71) 51240
8/2/24 DEBIT SHR DRAFT : SHARE DRAFT (32.00) 51222
8/2/24 DEBIT SHR DRAFT : SHARE DRAFT (276.00) 51202
8/2/24 DEBIT SHR DRAFT : SHARE DRAFT (50.00) 51178
8/3/24 DEBIT SHR DRAFT : SHARE DRAFT (17,522.46) 51294
8/3/24 DEBIT SHR DRAFT : SHARE DRAFT (97.00) 51293
8/3/24 DEBIT SHR DRAFT : SHARE DRAFT (4,565.68) 51279
8/3/24 DEBIT SHR DRAFT : SHARE DRAFT (1,332.29) 51245
8/3/24 DEBIT SHR DRAFT : SHARE DRAFT (742.72) 51230
8/3/24 DEBIT SHR DRAFT : SHARE DRAFT (145.68) 51044
8/3/24 DEBIT SHR DRAFT : SHARE DRAFT (821.07) 3383
8/6/24 DEBIT SHR DRAFT : SHARE DRAFT (97.03) 51313
8/6/24 DEBIT SHR DRAFT : SHARE DRAFT (218.00) 51310
8/6/24 DEBIT SHR DRAFT : SHARE DRAFT (218.00) 51305
8/6/24 DEBIT SHR DRAFT : SHARE DRAFT (10,191.99) 51296
8/6/24 DEBIT SHR DRAFT : SHARE DRAFT (275.84) 51295
8/6/24 DEBIT SHR DRAFT : SHARE DRAFT (3,585.74) 51291
8/6/24 DEBIT SHR DRAFT : SHARE DRAFT (250.00) 51287
8/6/24 DEBIT SHR DRAFT : SHARE DRAFT (49,774.60) 51281
8/6/24 DEBIT SHR DRAFT : SHARE DRAFT (266.36) 51278
8/6/24 DEBIT SHR DRAFT : SHARE DRAFT (509.68) 51276
8/6/24 DEBIT SHR DRAFT : SHARE DRAFT (160.71) 51275
8/6/24 DEBIT SHR DRAFT : SHARE DRAFT (69,430.47) 51274
8/6/24 DEBIT SHR DRAFT : SHARE DRAFT (1,426.64) 51271
8/6/24 DEBIT SHR DRAFT : SHARE DRAFT (5,227.97) 3385
8/6/24 DEBIT SHR DRAFT : SHARE DRAFT (1,032.54) 3384
8/7/24 DEBIT SHR DRAFT : SHARE DRAFT (4,801.85) 51312
8/7/24 DEBIT SHR DRAFT : SHARE DRAFT (100.00) 51304
8/7/24 DEBIT SHR DRAFT : SHARE DRAFT (218.00) 51302
8/7/24 DEBIT SHR DRAFT : SHARE DRAFT (3,651.82) 51300
8/7/24 DEBIT SHR DRAFT : SHARE DRAFT (2,200.00) 51298
8/7/24 DEBIT SHR DRAFT : SHARE DRAFT (112.51) 51290
8/7/24 DEBIT SHR DRAFT : SHARE DRAFT (780.00) 51283
8/7/24 DEBIT SHR DRAFT : SHARE DRAFT (132.21) 51282
8/7/24 DEBIT SHR DRAFT : SHARE DRAFT (1,551.60) 51280
8/8/24 DEBIT SHR DRAFT : SHARE DRAFT (250.00) 51306
8/8/24 DEBIT SHR DRAFT : SHARE DRAFT (53.19) 51301
8/8/24 DEBIT SHR DRAFT : SHARE DRAFT (9,841.73) 51273
8/8/24 DEBIT SHR DRAFT : SHARE DRAFT (64,935.61) 51272
8/8/24 DEBIT SHR DRAFT : SHARE DRAFT (1,600.00) 3387
8/9/24 DEBIT SHR DRAFT : SHARE DRAFT (250.00) 51314
8/9/24 DEBIT SHR DRAFT : SHARE DRAFT (250.00) 51308
8/9/24 DEBIT SHR DRAFT : SHARE DRAFT (547,711.71) 51297 8/9/24 DEBIT SHR DRAFT : SHARE DRAFT (383.67) 51263
8/9/24 DEBIT SHR DRAFT : SHARE DRAFT (2,000.00) 3388
January 9, 2025 Pg. 49
8/10/24 DEBIT SHR DRAFT : SHARE DRAFT (15,587.86) 51327 8/10/24 DEBIT SHR DRAFT : SHARE DRAFT (12.81) 51323
8/10/24 DEBIT SHR DRAFT : SHARE DRAFT (458,420.00) 51285 8/10/24 DEBIT SHR DRAFT : SHARE DRAFT (1,043.13) 51179
8/10/24 DEBIT SHR DRAFT : SHARE DRAFT (106,250.00) 51105 8/10/24 DEBIT SHR DRAFT : SHARE DRAFT (114.06) 3414
8/10/24 DEBIT SHR DRAFT : SHARE DRAFT (2,308.75) 3389
8/13/24 DEBIT SHR DRAFT : SHARE DRAFT (70,939.85) 51325 8/13/24 DEBIT SHR DRAFT : SHARE DRAFT (1,129.75) 51320
8/13/24 DEBIT SHR DRAFT : SHARE DRAFT (2,672.25) 51315
8/13/24 DEBIT SHR DRAFT : SHARE DRAFT (90.00) 51311
8/13/24 DEBIT SHR DRAFT : SHARE DRAFT (50.00) 51307
8/13/24 DEBIT SHR DRAFT : SHARE DRAFT (114.11) 3422
8/13/24 DEBIT SHR DRAFT : SHARE DRAFT (707.18) 3419
8/13/24 DEBIT SHR DRAFT : SHARE DRAFT (115.44) 3417
8/13/24 DEBIT SHR DRAFT : SHARE DRAFT (104.30) 3416
8/13/24 DEBIT SHR DRAFT : SHARE DRAFT (114.06) 3412
8/13/24 DEBIT SHR DRAFT : SHARE DRAFT (114.06) 3409
8/13/24 DEBIT SHR DRAFT : SHARE DRAFT (114.10) 3406
8/13/24 DEBIT SHR DRAFT : SHARE DRAFT (855.59) 3403
8/13/24 DEBIT SHR DRAFT : SHARE DRAFT (114.06) 3401
8/14/24 DEBIT SHR DRAFT : SHARE DRAFT (408.32) 51316
8/14/24 DEBIT SHR DRAFT : SHARE DRAFT (326.20) 51303
8/14/24 DEBIT SHR DRAFT : SHARE DRAFT (861.69) 3413
8/14/24 DEBIT SHR DRAFT : SHARE DRAFT (114.06) 3407
8/14/24 DEBIT SHR DRAFT : SHARE DRAFT (855.67) 3396
8/14/24 DEBIT SHR DRAFT : SHARE DRAFT (114.06) 3394
8/14/24 DEBIT SHR DRAFT : SHARE DRAFT (114.06) 3393
8/14/24 DEBIT SHR DRAFT : SHARE DRAFT (855.59) 3390
8/15/24 DEBIT SHR DRAFT : SHARE DRAFT (1,925.92) 51330
8/15/24 DEBIT SHR DRAFT : SHARE DRAFT (500.00) 51319
8/15/24 DEBIT SHR DRAFT : SHARE DRAFT (114.06) 3418
8/15/24 DEBIT SHR DRAFT : SHARE DRAFT (114.06) 3391
8/15/24 DEBIT SHR DRAFT : SHARE DRAFT (228.12) 3382
8/16/24 DEBIT SHR DRAFT : SHARE DRAFT (125,500.00) 51352 8/16/24 DEBIT SHR DRAFT : SHARE DRAFT (115.83) 51328
8/16/24 DEBIT SHR DRAFT : SHARE DRAFT (285.06) 51324
8/16/24 DEBIT SHR DRAFT : SHARE DRAFT (903.77) 3415
8/16/24 DEBIT SHR DRAFT : SHARE DRAFT (115.44) 3397
8/17/24 DEBIT SHR DRAFT : SHARE DRAFT (381.99) 51358
8/17/24 DEBIT SHR DRAFT : SHARE DRAFT (13,145.00) 51356 8/17/24 DEBIT SHR DRAFT : SHARE DRAFT (29,832.18) 51355 8/17/24 DEBIT SHR DRAFT : SHARE DRAFT (406.00) 51345
8/17/24 DEBIT SHR DRAFT : SHARE DRAFT (193.68) 51339
8/17/24 DEBIT SHR DRAFT : SHARE DRAFT (114.75) 51338
8/17/24 DEBIT SHR DRAFT : SHARE DRAFT (4,156.80) 51336
8/17/24 DEBIT SHR DRAFT : SHARE DRAFT (22,692.94) 51334 8/17/24 DEBIT SHR DRAFT : SHARE DRAFT (11,233.00) 51331 8/17/24 DEBIT SHR DRAFT : SHARE DRAFT (198.92) 51322
8/17/24 DEBIT SHR DRAFT : SHARE DRAFT (510.00) 51227
8/17/24 DEBIT SHR DRAFT : SHARE DRAFT (114.06) 3421
8/20/24 DEBIT SHR DRAFT : SHARE DRAFT (404.56) 51368
8/20/24 DEBIT SHR DRAFT : SHARE DRAFT (3,909.75) 51367
8/20/24 DEBIT SHR DRAFT : SHARE DRAFT (3,102.49) 51365
8/20/24 DEBIT SHR DRAFT : SHARE DRAFT (314.28) 51363
8/20/24 DEBIT SHR DRAFT : SHARE DRAFT (216.00) 51361
January 9, 2025 Pg. 50
8/20/24 DEBIT SHR DRAFT : SHARE DRAFT (412.39) 51360
8/20/24 DEBIT SHR DRAFT : SHARE DRAFT (8,259.59) 51359
8/20/24 DEBIT SHR DRAFT : SHARE DRAFT (5,762.22) 51354
8/20/24 DEBIT SHR DRAFT : SHARE DRAFT (49,242.22) 51353 8/20/24 DEBIT SHR DRAFT : SHARE DRAFT (1,711.34) 51350
8/20/24 DEBIT SHR DRAFT : SHARE DRAFT (100.00) 51347
8/20/24 DEBIT SHR DRAFT : SHARE DRAFT (281.00) 51344
8/20/24 DEBIT SHR DRAFT : SHARE DRAFT (1,974.81) 51342
8/20/24 DEBIT SHR DRAFT : SHARE DRAFT (1,980.60) 51337
8/20/24 DEBIT SHR DRAFT : SHARE DRAFT (581.11) 51333
8/20/24 DEBIT SHR DRAFT : SHARE DRAFT (783.13) 51329
8/20/24 DEBIT SHR DRAFT : SHARE DRAFT (35.70) 51318
8/20/24 DEBIT SHR DRAFT : SHARE DRAFT (82.72) 51289
8/20/24 DEBIT SHR DRAFT : SHARE DRAFT (255.00) 51231
8/20/24 DEBIT SHR DRAFT : SHARE DRAFT (33.85) 51204
8/20/24 DEBIT SHR DRAFT : SHARE DRAFT (153.00) 51149
8/20/24 DEBIT SHR DRAFT : SHARE DRAFT (321.71) 3427
8/20/24 DEBIT SHR DRAFT : SHARE DRAFT (903.77) 3404
8/20/24 DEBIT SHR DRAFT : SHARE DRAFT (911.63) 3402
8/21/24 DEBIT SHR DRAFT : SHARE DRAFT (12,611.00) 51366 8/21/24 DEBIT SHR DRAFT : SHARE DRAFT (366.25) 51351
8/21/24 DEBIT SHR DRAFT : SHARE DRAFT (470.81) 51349
8/21/24 DEBIT SHR DRAFT : SHARE DRAFT (100.00) 51340
8/21/24 DEBIT SHR DRAFT : SHARE DRAFT (649.48) 51286
8/21/24 DEBIT SHR DRAFT : SHARE DRAFT (365.00) 51284
8/21/24 DEBIT SHR DRAFT : SHARE DRAFT (193.11) 3434
8/21/24 DEBIT SHR DRAFT : SHARE DRAFT (370.11) 3429
8/21/24 DEBIT SHR DRAFT : SHARE DRAFT (242.72) 3428
8/21/24 DEBIT SHR DRAFT : SHARE DRAFT (105.20) 3423
8/21/24 DEBIT SHR DRAFT : SHARE DRAFT (114.06) 3408
8/22/24 DEBIT SHR DRAFT : SHARE DRAFT (652.23) 51391
8/22/24 DEBIT SHR DRAFT : SHARE DRAFT (525.00) 51389
8/22/24 DEBIT SHR DRAFT : SHARE DRAFT (517.00) 51346
8/22/24 DEBIT SHR DRAFT : SHARE DRAFT (4,046.85) 51343
8/22/24 DEBIT SHR DRAFT : SHARE DRAFT (153.00) 51062
8/22/24 DEBIT SHR DRAFT : SHARE DRAFT (138.71) 3425
8/23/24 DEBIT SHR DRAFT : SHARE DRAFT (7,500.00) 51405
8/23/24 DEBIT SHR DRAFT : SHARE DRAFT (26.79) 51404
8/23/24 DEBIT SHR DRAFT : SHARE DRAFT (97.03) 51403
8/23/24 DEBIT SHR DRAFT : SHARE DRAFT (80.00) 51393
8/23/24 DEBIT SHR DRAFT : SHARE DRAFT (50.00) 51392
8/23/24 DEBIT SHR DRAFT : SHARE DRAFT (709.45) 51381
8/23/24 DEBIT SHR DRAFT : SHARE DRAFT (1,130.91) 51379
8/23/24 DEBIT SHR DRAFT : SHARE DRAFT (296.40) 51376
8/23/24 DEBIT SHR DRAFT : SHARE DRAFT (586.88) 51373
8/23/24 DEBIT SHR DRAFT : SHARE DRAFT (27,863.17) 51364 8/23/24 DEBIT SHR DRAFT : SHARE DRAFT (1,059.22) 51332
8/23/24 DEBIT SHR DRAFT : SHARE DRAFT (2,697.25) 3432
8/23/24 DEBIT SHR DRAFT : SHARE DRAFT (208.04) 3431
8/24/24 DEBIT SHR DRAFT : SHARE DRAFT (1,700.00) 51399
8/24/24 DEBIT SHR DRAFT : SHARE DRAFT (286.79) 51397
8/24/24 DEBIT SHR DRAFT : SHARE DRAFT (694.00) 51396
8/24/24 DEBIT SHR DRAFT : SHARE DRAFT (3,470.00) 51395
8/24/24 DEBIT SHR DRAFT : SHARE DRAFT (306,580.36) 51394 8/24/24 DEBIT SHR DRAFT : SHARE DRAFT (532.72) 51380
8/24/24 DEBIT SHR DRAFT : SHARE DRAFT (1,244.63) 51371
January 9, 2025 Pg. 51
8/24/24 DEBIT SHR DRAFT : SHARE DRAFT (3,612.00) 51369
8/24/24 DEBIT SHR DRAFT : SHARE DRAFT (97.53) 51348
8/24/24 DEBIT SHR DRAFT : SHARE DRAFT (69.58) 3430
8/24/24 DEBIT SHR DRAFT : SHARE DRAFT (855.59) 3410
8/24/24 DEBIT SHR DRAFT : SHARE DRAFT (114.06) 3395
8/27/24 DEBIT SHR DRAFT : SHARE DRAFT (44,021.56) 51416 8/27/24 DEBIT SHR DRAFT : SHARE DRAFT (86.87) 51414
8/27/24 DEBIT SHR DRAFT : SHARE DRAFT (2,770.10) 51400
8/27/24 DEBIT SHR DRAFT : SHARE DRAFT (5,431.46) 51398
8/27/24 DEBIT SHR DRAFT : SHARE DRAFT (381.85) 51386
8/27/24 DEBIT SHR DRAFT : SHARE DRAFT (12,255.00) 51384 8/27/24 DEBIT SHR DRAFT : SHARE DRAFT (152.47) 51383
8/27/24 DEBIT SHR DRAFT : SHARE DRAFT (19,688.74) 51378 8/27/24 DEBIT SHR DRAFT : SHARE DRAFT (1,525.40) 51326
8/27/24 DEBIT SHR DRAFT : SHARE DRAFT (153.00) 51148
8/27/24 DEBIT SHR DRAFT : SHARE DRAFT (102.00) 50836
8/27/24 DEBIT SHR DRAFT : SHARE DRAFT (95.00) 50666
8/27/24 DEBIT SHR DRAFT : SHARE DRAFT (95.00) 50422
8/27/24 DEBIT SHR DRAFT : SHARE DRAFT (46.21) 5201
8/27/24 DEBIT SHR DRAFT : SHARE DRAFT (177.57) 3439
8/27/24 DEBIT SHR DRAFT : SHARE DRAFT (855.59) 3420
8/28/24 DEBIT SHR DRAFT : SHARE DRAFT (2,876.00) 51427
8/28/24 DEBIT SHR DRAFT : SHARE DRAFT (15,446.10) 51422 8/28/24 DEBIT SHR DRAFT : SHARE DRAFT (2,200.00) 51402
8/28/24 DEBIT SHR DRAFT : SHARE DRAFT (1,305.87) 51401
8/28/24 DEBIT SHR DRAFT : SHARE DRAFT (5,452.39) 51388
8/28/24 DEBIT SHR DRAFT : SHARE DRAFT (170.26) 51387
8/28/24 DEBIT SHR DRAFT : SHARE DRAFT (49,230.42) 51382 8/28/24 DEBIT SHR DRAFT : SHARE DRAFT (302.21) 51377
8/28/24 DEBIT SHR DRAFT : SHARE DRAFT (1,620.01) 51372
8/28/24 DEBIT SHR DRAFT : SHARE DRAFT (380.00) 51288
8/28/24 DEBIT SHR DRAFT : SHARE DRAFT (250.00) 51127
8/28/24 DEBIT SHR DRAFT : SHARE DRAFT (2,215.59) 3436
8/28/24 DEBIT SHR DRAFT : SHARE DRAFT (700.00) 3433
8/29/24 DEBIT SHR DRAFT : SHARE DRAFT (2,043.71) 51429
8/29/24 DEBIT SHR DRAFT : SHARE DRAFT (1,831.56) 51425
8/29/24 DEBIT SHR DRAFT : SHARE DRAFT (570.96) 51423
8/29/24 DEBIT SHR DRAFT : SHARE DRAFT (20,610.00) 51421 8/29/24 DEBIT SHR DRAFT : SHARE DRAFT (1,134.00) 51420
8/29/24 DEBIT SHR DRAFT : SHARE DRAFT (2,568.97) 51419
8/29/24 DEBIT SHR DRAFT : SHARE DRAFT (675.00) 51418
8/29/24 DEBIT SHR DRAFT : SHARE DRAFT (702.00) 51410
8/29/24 DEBIT SHR DRAFT : SHARE DRAFT (44,290.40) 51407 8/29/24 DEBIT SHR DRAFT : SHARE DRAFT (402.00) 51406
8/29/24 DEBIT SHR DRAFT : SHARE DRAFT (2,520.36) 51385
8/29/24 DEBIT SHR DRAFT : SHARE DRAFT (1,226.00) 51375
8/29/24 DEBIT SHR DRAFT : SHARE DRAFT (4,515.64) 51374
8/30/24 DEBIT SHR DRAFT : SHARE DRAFT (675.28) 51428
8/30/24 DEBIT SHR DRAFT : SHARE DRAFT (16,608.50) 51411 8/30/24 DEBIT SHR DRAFT : SHARE DRAFT (2,704.68) 51409
8/30/24 DEBIT SHR DRAFT : SHARE DRAFT (110.28) 51390
8/30/24 DEBIT SHR DRAFT : SHARE DRAFT (833.36) 51341
8/30/24 DEBIT SHR DRAFT : SHARE DRAFT (218.00) 51309
8/30/24 DEBIT SHR DRAFT : SHARE DRAFT (785.02) 3438
8/30/24 DEBIT SHR DRAFT : SHARE DRAFT (801.17) 3437
8/31/24 DEBIT SHR DRAFT : SHARE DRAFT (7,423.89) 51431
January 9, 2025 Pg. 52
8/31/24 DEBIT SHR DRAFT : SHARE DRAFT (1,746.90) 51413
8/31/24 DEBIT SHR DRAFT : SHARE DRAFT (3,177.66) 51370
9/4/24 DEBIT SHR DRAFT : SHARE DRAFT (5,353.76) 51426
9/4/24 DEBIT SHR DRAFT : SHARE DRAFT (97.00) 51424
9/4/24 DEBIT SHR DRAFT : SHARE DRAFT (32.00) 51412
9/4/24 DEBIT SHR DRAFT : SHARE DRAFT (579.01) 51408
9/4/24 DEBIT SHR DRAFT : SHARE DRAFT (324.42) 3440
9/4/24 DEBIT SHR DRAFT : SHARE DRAFT (903.77) 3411
9/4/24 DEBIT SHR DRAFT : SHARE DRAFT (114.06) 3392
9/5/24 DEBIT SHR DRAFT : SHARE DRAFT (1,927.53) 51430
9/7/24 DEBIT SHR DRAFT : SHARE DRAFT (8,792.50) 51475
9/7/24 DEBIT SHR DRAFT : SHARE DRAFT (3,639.50) 51473
9/7/24 DEBIT SHR DRAFT : SHARE DRAFT (145.66) 51472
9/7/24 DEBIT SHR DRAFT : SHARE DRAFT (665.78) 51471
9/7/24 DEBIT SHR DRAFT : SHARE DRAFT (1,100.00) 51469
9/7/24 DEBIT SHR DRAFT : SHARE DRAFT (6,000.00) 51468
9/7/24 DEBIT SHR DRAFT : SHARE DRAFT (7,614.13) 51463
9/7/24 DEBIT SHR DRAFT : SHARE DRAFT (592.00) 51462
9/7/24 DEBIT SHR DRAFT : SHARE DRAFT (608.36) 51438
9/7/24 DEBIT SHR DRAFT : SHARE DRAFT (1,560.00) 51432
9/7/24 DEBIT SHR DRAFT : SHARE DRAFT (12.05) 51154
9/10/24 DEBIT SHR DRAFT : SHARE DRAFT (72.83) 51503
9/10/24 DEBIT SHR DRAFT : SHARE DRAFT (474.91) 51502
9/10/24 DEBIT SHR DRAFT : SHARE DRAFT (559.52) 51470
9/10/24 DEBIT SHR DRAFT : SHARE DRAFT (8,625.40) 51467
9/10/24 DEBIT SHR DRAFT : SHARE DRAFT (10,710.00) 51461 9/10/24 DEBIT SHR DRAFT : SHARE DRAFT (1,097.36) 51460
9/10/24 DEBIT SHR DRAFT : SHARE DRAFT (119,110.59) 51457 9/10/24 DEBIT SHR DRAFT : SHARE DRAFT (1,031.80) 51456
9/10/24 DEBIT SHR DRAFT : SHARE DRAFT (133.05) 51454
9/10/24 DEBIT SHR DRAFT : SHARE DRAFT (266.36) 51447
9/10/24 DEBIT SHR DRAFT : SHARE DRAFT (7,421.93) 51441
9/10/24 DEBIT SHR DRAFT : SHARE DRAFT (1,099.07) 51436
9/10/24 DEBIT SHR DRAFT : SHARE DRAFT (30.28) 51203
9/11/24 DEBIT SHR DRAFT : SHARE DRAFT (7,500.00) 51506
9/11/24 DEBIT SHR DRAFT : SHARE DRAFT (4,652.72) 51504
9/11/24 DEBIT SHR DRAFT : SHARE DRAFT (324.25) 51499
9/11/24 DEBIT SHR DRAFT : SHARE DRAFT (19,023.98) 51497 9/11/24 DEBIT SHR DRAFT : SHARE DRAFT (26.00) 51481
9/11/24 DEBIT SHR DRAFT : SHARE DRAFT (12,751.35) 51476 9/11/24 DEBIT SHR DRAFT : SHARE DRAFT (230.58) 51465
9/11/24 DEBIT SHR DRAFT : SHARE DRAFT (6,525.60) 51459
9/11/24 DEBIT SHR DRAFT : SHARE DRAFT (702.62) 51455
9/11/24 DEBIT SHR DRAFT : SHARE DRAFT (146.00) 51452
9/11/24 DEBIT SHR DRAFT : SHARE DRAFT (4,336.38) 51450
9/11/24 DEBIT SHR DRAFT : SHARE DRAFT (291.29) 51446
9/11/24 DEBIT SHR DRAFT : SHARE DRAFT (132.21) 51443
9/11/24 DEBIT SHR DRAFT : SHARE DRAFT (1,787.40) 51440
9/11/24 DEBIT SHR DRAFT : SHARE DRAFT (1,894.97) 3441
9/12/24 DEBIT SHR DRAFT : SHARE DRAFT (216.00) 51505
9/12/24 DEBIT SHR DRAFT : SHARE DRAFT (3,590.45) 51501
9/12/24 DEBIT SHR DRAFT : SHARE DRAFT (406.00) 51483
9/12/24 DEBIT SHR DRAFT : SHARE DRAFT (33,127.64) 51466 9/12/24 DEBIT SHR DRAFT : SHARE DRAFT (91,839.76) 51449 9/12/24 DEBIT SHR DRAFT : SHARE DRAFT (991.97) 51439
9/13/24 DEBIT SHR DRAFT : SHARE DRAFT (84,024.65) 51500 January 9, 2025 Pg. 53
9/13/24 DEBIT SHR DRAFT : SHARE DRAFT (258.00) 51498
9/13/24 DEBIT SHR DRAFT : SHARE DRAFT (175.15) 51493
9/13/24 DEBIT SHR DRAFT : SHARE DRAFT (18,200.00) 51491 9/13/24 DEBIT SHR DRAFT : SHARE DRAFT (231.00) 51487
9/13/24 DEBIT SHR DRAFT : SHARE DRAFT (2,831.11) 51464
9/13/24 DEBIT SHR DRAFT : SHARE DRAFT (124.09) 51453
9/13/24 DEBIT SHR DRAFT : SHARE DRAFT (172.60) 51451
9/13/24 DEBIT SHR DRAFT : SHARE DRAFT (6,609.39) 51444
9/13/24 DEBIT SHR DRAFT : SHARE DRAFT (4,128.32) 51437
9/13/24 DEBIT SHR DRAFT : SHARE DRAFT (204.62) 51317
9/14/24 DEBIT SHR DRAFT : SHARE DRAFT (12.98) 51492
9/14/24 DEBIT SHR DRAFT : SHARE DRAFT (159.23) 51482
9/14/24 DEBIT SHR DRAFT : SHARE DRAFT (125.51) 51479
9/14/24 DEBIT SHR DRAFT : SHARE DRAFT (140.55) 51478
9/14/24 DEBIT SHR DRAFT : SHARE DRAFT (712.80) 51477
9/14/24 DEBIT SHR DRAFT : SHARE DRAFT (268.98) 51458
9/14/24 DEBIT SHR DRAFT : SHARE DRAFT (2,592.00) 51442
9/17/24 DEBIT SHR DRAFT : SHARE DRAFT (3,076.21) 51508
9/17/24 DEBIT SHR DRAFT : SHARE DRAFT (1,134.00) 51496
9/17/24 DEBIT SHR DRAFT : SHARE DRAFT (19.90) 51495
9/17/24 DEBIT SHR DRAFT : SHARE DRAFT (455.88) 51494
9/17/24 DEBIT SHR DRAFT : SHARE DRAFT (25,515.00) 51488 9/17/24 DEBIT SHR DRAFT : SHARE DRAFT (6,270.50) 51484
9/17/24 DEBIT SHR DRAFT : SHARE DRAFT (26.00) 51480
9/17/24 DEBIT SHR DRAFT : SHARE DRAFT (1,387.00) 51417
9/18/24 DEBIT SHR DRAFT : SHARE DRAFT (1,069.71) 51434
9/18/24 DEBIT SHR DRAFT : SHARE DRAFT (3,104.24) 51357
9/18/24 DEBIT SHR DRAFT : SHARE DRAFT (1,500.00) 51132
9/18/24 DEBIT SHR DRAFT : SHARE DRAFT (3,175.53) 3445
9/18/24 DEBIT SHR DRAFT : SHARE DRAFT (2,752.46) 3444
9/19/24 DEBIT SHR DRAFT : SHARE DRAFT (782.75) 51445
9/19/24 DEBIT SHR DRAFT : SHARE DRAFT (1,072.44) 3446
9/19/24 DEBIT SHR DRAFT : SHARE DRAFT (855.59) 3442
9/20/24 DEBIT SHR DRAFT : SHARE DRAFT (4,654.26) 51541
9/20/24 DEBIT SHR DRAFT : SHARE DRAFT (83.83) 51540
9/20/24 DEBIT SHR DRAFT : SHARE DRAFT (323.91) 51539
9/20/24 DEBIT SHR DRAFT : SHARE DRAFT (50.00) 51534
9/20/24 DEBIT SHR DRAFT : SHARE DRAFT (78,303.96) 51530 9/20/24 DEBIT SHR DRAFT : SHARE DRAFT (449.40) 51516
9/20/24 DEBIT SHR DRAFT : SHARE DRAFT (409,683.66) 51510 9/20/24 DEBIT SHR DRAFT : SHARE DRAFT (204.00) 51509
9/20/24 DEBIT SHR DRAFT : SHARE DRAFT (456.25) 3448
9/20/24 DEBIT SHR DRAFT : SHARE DRAFT (386.25) 3447
9/21/24 DEBIT SHR DRAFT : SHARE DRAFT (679.97) 51533
9/21/24 DEBIT SHR DRAFT : SHARE DRAFT (92,677.92) 51532 9/21/24 DEBIT SHR DRAFT : SHARE DRAFT (340.00) 51523
9/21/24 DEBIT SHR DRAFT : SHARE DRAFT (210.00) 51522
9/21/24 DEBIT SHR DRAFT : SHARE DRAFT (6,131.12) 51521
9/21/24 DEBIT SHR DRAFT : SHARE DRAFT (311.14) 51519
9/21/24 DEBIT SHR DRAFT : SHARE DRAFT (101.74) 51512
9/21/24 DEBIT SHR DRAFT : SHARE DRAFT (336.00) 51490
9/21/24 DEBIT SHR DRAFT : SHARE DRAFT (456.25) 3450
9/24/24 DEBIT SHR DRAFT : SHARE DRAFT (2,016.16) 51537
9/24/24 DEBIT SHR DRAFT : SHARE DRAFT (5,431.40) 51536
9/24/24 DEBIT SHR DRAFT : SHARE DRAFT (3,379.57) 51528
9/24/24 DEBIT SHR DRAFT : SHARE DRAFT (1,050.67) 51527
January 9, 2025 Pg. 54
9/24/24 DEBIT SHR DRAFT : SHARE DRAFT (669.25) 51526
9/24/24 DEBIT SHR DRAFT : SHARE DRAFT (48.36) 51524
9/24/24 DEBIT SHR DRAFT : SHARE DRAFT (14,678.49) 51518 9/24/24 DEBIT SHR DRAFT : SHARE DRAFT (4,820.86) 51514
9/24/24 DEBIT SHR DRAFT : SHARE DRAFT (1,294.53) 3451
9/25/24 DEBIT SHR DRAFT : SHARE DRAFT (1,115.01) 51538
9/25/24 DEBIT SHR DRAFT : SHARE DRAFT (114.26) 51529
9/25/24 DEBIT SHR DRAFT : SHARE DRAFT (4,515.54) 51513
9/25/24 DEBIT SHR DRAFT : SHARE DRAFT (6,172.00) 51489
9/25/24 DEBIT SHR DRAFT : SHARE DRAFT (2,224.16) 51433
9/25/24 DEBIT SHR DRAFT : SHARE DRAFT (871.16) 3452
9/26/24 DEBIT SHR DRAFT : SHARE DRAFT (72.83) 51583
9/26/24 DEBIT SHR DRAFT : SHARE DRAFT (374.05) 51582
9/26/24 DEBIT SHR DRAFT : SHARE DRAFT (421.98) 51565
9/26/24 DEBIT SHR DRAFT : SHARE DRAFT (11,000.00) 51542 9/26/24 DEBIT SHR DRAFT : SHARE DRAFT (471.20) 51531
9/26/24 DEBIT SHR DRAFT : SHARE DRAFT (436.01) 51515
9/27/24 DEBIT SHR DRAFT : SHARE DRAFT (131.83) 51587
9/27/24 DEBIT SHR DRAFT : SHARE DRAFT (1,094.47) 51585
9/27/24 DEBIT SHR DRAFT : SHARE DRAFT (675.28) 51580
9/27/24 DEBIT SHR DRAFT : SHARE DRAFT (7,692.30) 51576
9/27/24 DEBIT SHR DRAFT : SHARE DRAFT (460.00) 51575
9/27/24 DEBIT SHR DRAFT : SHARE DRAFT (1,044.00) 51547
9/27/24 DEBIT SHR DRAFT : SHARE DRAFT (190.00) 51448
9/28/24 DEBIT SHR DRAFT : SHARE DRAFT (7,309.22) 51588
9/28/24 DEBIT SHR DRAFT : SHARE DRAFT (3,369.74) 51584
9/28/24 DEBIT SHR DRAFT : SHARE DRAFT (11,520.80) 51578 9/28/24 DEBIT SHR DRAFT : SHARE DRAFT (475.00) 51567
9/28/24 DEBIT SHR DRAFT : SHARE DRAFT (13,220.00) 51560 9/28/24 DEBIT SHR DRAFT : SHARE DRAFT (1,010.66) 51556
9/28/24 DEBIT SHR DRAFT : SHARE DRAFT (223.66) 51555
9/28/24 DEBIT SHR DRAFT : SHARE DRAFT (14,110.50) 51548 9/28/24 DEBIT SHR DRAFT : SHARE DRAFT (143.59) 51511
9/30/24 DEBIT SHR DRAFT : SHARE DRAFT (4,000.00) 51589
9/30/24 DEBIT SHR DRAFT : SHARE DRAFT (559.52) 51581
9/30/24 DEBIT SHR DRAFT : SHARE DRAFT (376.57) 51577
9/30/24 DEBIT SHR DRAFT : SHARE DRAFT (9.95) 51570
9/30/24 DEBIT SHR DRAFT : SHARE DRAFT (172.60) 51564
9/30/24 DEBIT SHR DRAFT : SHARE DRAFT (898.00) 51554
9/30/24 DEBIT SHR DRAFT : SHARE DRAFT (20,325.16) 51553 9/30/24 DEBIT SHR DRAFT : SHARE DRAFT (4,895.56) 51535
9/30/24 DEBIT SHR DRAFT : SHARE DRAFT (1,067.00) 51517
10/2/24 DEBIT SHR DRAFT : SHARE DRAFT (39,300.00) 51592 10/2/24 DEBIT SHR DRAFT : SHARE DRAFT (31,800.57) 51591 10/2/24 DEBIT SHR DRAFT : SHARE DRAFT (6,525.60) 51573
10/2/24 DEBIT SHR DRAFT : SHARE DRAFT (303.60) 51572
10/2/24 DEBIT SHR DRAFT : SHARE DRAFT (160.05) 51566
10/2/24 DEBIT SHR DRAFT : SHARE DRAFT (458.79) 51562
10/2/24 DEBIT SHR DRAFT : SHARE DRAFT (48.36) 51558
10/2/24 DEBIT SHR DRAFT : SHARE DRAFT (200.00) 51557
10/2/24 DEBIT SHR DRAFT : SHARE DRAFT (32.00) 51549
10/2/24 DEBIT SHR DRAFT : SHARE DRAFT (2,134.04) 51545
10/2/24 DEBIT SHR DRAFT : SHARE DRAFT (903.77) 3443
10/3/24 DEBIT SHR DRAFT : SHARE DRAFT (5,197.17) 51602
10/3/24 DEBIT SHR DRAFT : SHARE DRAFT (105,690.36) 51561 10/3/24 DEBIT SHR DRAFT : SHARE DRAFT (159,437.00) 51552 January 9, 2025 Pg. 55
10/3/24 DEBIT SHR DRAFT : SHARE DRAFT (132.21) 51551
10/4/24 DEBIT SHR DRAFT : SHARE DRAFT (83.83) 51629
10/4/24 DEBIT SHR DRAFT : SHARE DRAFT (318.99) 51627
10/4/24 DEBIT SHR DRAFT : SHARE DRAFT (348.51) 51568
10/4/24 DEBIT SHR DRAFT : SHARE DRAFT (288.27) 51543
10/5/24 DEBIT SHR DRAFT : SHARE DRAFT (7,500.00) 51631
10/5/24 DEBIT SHR DRAFT : SHARE DRAFT (4,250.92) 51630
10/5/24 DEBIT SHR DRAFT : SHARE DRAFT (6,079.06) 51625
10/5/24 DEBIT SHR DRAFT : SHARE DRAFT (7,144.43) 51619
10/5/24 DEBIT SHR DRAFT : SHARE DRAFT (49.00) 51618
10/5/24 DEBIT SHR DRAFT : SHARE DRAFT (841.85) 51612
10/5/24 DEBIT SHR DRAFT : SHARE DRAFT (102.51) 51610
10/5/24 DEBIT SHR DRAFT : SHARE DRAFT (1,576.20) 51598
10/5/24 DEBIT SHR DRAFT : SHARE DRAFT (3,918.00) 51594
10/5/24 DEBIT SHR DRAFT : SHARE DRAFT (1,200.00) 51546
10/8/24 DEBIT SHR DRAFT : SHARE DRAFT (255.00) 51641
10/8/24 DEBIT SHR DRAFT : SHARE DRAFT (3,371.00) 51624
10/8/24 DEBIT SHR DRAFT : SHARE DRAFT (12,776.16) 51623 10/8/24 DEBIT SHR DRAFT : SHARE DRAFT (116,881.18) 51621 10/8/24 DEBIT SHR DRAFT : SHARE DRAFT (19,240.00) 51617 10/8/24 DEBIT SHR DRAFT : SHARE DRAFT (47,356.69) 51616 10/8/24 DEBIT SHR DRAFT : SHARE DRAFT (1,161.96) 51609
10/8/24 DEBIT SHR DRAFT : SHARE DRAFT (1,010.39) 51606
10/8/24 DEBIT SHR DRAFT : SHARE DRAFT (74.09) 51596
10/8/24 DEBIT SHR DRAFT : SHARE DRAFT (2,080.00) 51593
10/8/24 DEBIT SHR DRAFT : SHARE DRAFT (1,600.00) 51579
10/8/24 DEBIT SHR DRAFT : SHARE DRAFT (190.00) 51563
10/8/24 DEBIT SHR DRAFT : SHARE DRAFT (7,125.55) 51550
10/9/24 DEBIT SHR DRAFT : SHARE DRAFT (280.64) 51615
10/9/24 DEBIT SHR DRAFT : SHARE DRAFT (69,465.04) 51608 10/9/24 DEBIT SHR DRAFT : SHARE DRAFT (759.91) 51601
10/10/24 DEBIT SHR DRAFT : SHARE DRAFT (417.83) 51640
10/10/24 DEBIT SHR DRAFT : SHARE DRAFT (1,927.63) 51628 10/10/24 DEBIT SHR DRAFT : SHARE DRAFT (390.06) 51613
10/10/24 DEBIT SHR DRAFT : SHARE DRAFT (396.00) 51611
10/10/24 DEBIT SHR DRAFT : SHARE DRAFT (4,735.29) 51292 10/11/24 DEBIT SHR DRAFT : SHARE DRAFT (7,340.00) 51651 10/11/24 DEBIT SHR DRAFT : SHARE DRAFT (72.83) 51649
10/11/24 DEBIT SHR DRAFT : SHARE DRAFT (329.99) 51648
10/11/24 DEBIT SHR DRAFT : SHARE DRAFT (77.48) 51639
10/11/24 DEBIT SHR DRAFT : SHARE DRAFT (886.80) 51635
10/11/24 DEBIT SHR DRAFT : SHARE DRAFT (300.00) 51626
10/11/24 DEBIT SHR DRAFT : SHARE DRAFT (275.22) 51622
10/11/24 DEBIT SHR DRAFT : SHARE DRAFT (9,830.87) 51599 10/11/24 DEBIT SHR DRAFT : SHARE DRAFT (480.00) 51586
10/12/24 DEBIT SHR DRAFT : SHARE DRAFT (3,632.50) 51650 10/12/24 DEBIT SHR DRAFT : SHARE DRAFT (1,364.92) 51637 10/12/24 DEBIT SHR DRAFT : SHARE DRAFT (311.25) 51636
10/12/24 DEBIT SHR DRAFT : SHARE DRAFT (122.49) 51634
10/12/24 DEBIT SHR DRAFT : SHARE DRAFT (50.00) 51559
10/16/24 DEBIT SHR DRAFT : SHARE DRAFT (23,000.00) 51652 10/16/24 DEBIT SHR DRAFT : SHARE DRAFT (248.00) 51644
10/16/24 DEBIT SHR DRAFT : SHARE DRAFT (157.10) 51638
10/16/24 DEBIT SHR DRAFT : SHARE DRAFT (77.00) 51620
10/16/24 DEBIT SHR DRAFT : SHARE DRAFT (2,184.55) 51597 10/16/24 DEBIT SHR DRAFT : SHARE DRAFT (530.19) 51590
January 9, 2025 Pg. 56
10/17/24 DEBIT SHR DRAFT : SHARE DRAFT (477.88) 51643
10/18/24 DEBIT SHR DRAFT : SHARE DRAFT (198.63) 51614
10/19/24 DEBIT SHR DRAFT : SHARE DRAFT (75.83) 51683
10/19/24 DEBIT SHR DRAFT : SHARE DRAFT (345.83) 51682
10/19/24 DEBIT SHR DRAFT : SHARE DRAFT (9,124.71) 51674 10/19/24 DEBIT SHR DRAFT : SHARE DRAFT (1,587.42) 3454
10/19/24 DEBIT SHR DRAFT : SHARE DRAFT (4,617.50) 3453
10/22/24 DEBIT SHR DRAFT : SHARE DRAFT (660.93) 51677
10/22/24 DEBIT SHR DRAFT : SHARE DRAFT (24,092.44) 51673 10/22/24 DEBIT SHR DRAFT : SHARE DRAFT (28,275.00) 51666 10/22/24 DEBIT SHR DRAFT : SHARE DRAFT (1,679.17) 51664 10/22/24 DEBIT SHR DRAFT : SHARE DRAFT (176.14) 51520
10/23/24 DEBIT SHR DRAFT : SHARE DRAFT (216.00) 51685
10/23/24 DEBIT SHR DRAFT : SHARE DRAFT (3,565.00) 51680 10/23/24 DEBIT SHR DRAFT : SHARE DRAFT (252.61) 51679
10/23/24 DEBIT SHR DRAFT : SHARE DRAFT (5,671.10) 51676 10/23/24 DEBIT SHR DRAFT : SHARE DRAFT (1,952.34) 51675 10/23/24 DEBIT SHR DRAFT : SHARE DRAFT (375.00) 51668
10/23/24 DEBIT SHR DRAFT : SHARE DRAFT (1,045.00) 51667 10/23/24 DEBIT SHR DRAFT : SHARE DRAFT (46.80) 51663
10/23/24 DEBIT SHR DRAFT : SHARE DRAFT (1,199.40) 51656 10/23/24 DEBIT SHR DRAFT : SHARE DRAFT (4,572.26) 51655 10/23/24 DEBIT SHR DRAFT : SHARE DRAFT (2,064.16) 51654 10/23/24 DEBIT SHR DRAFT : SHARE DRAFT (743.95) 51653
10/23/24 DEBIT SHR DRAFT : SHARE DRAFT (228.00) 51645
10/23/24 DEBIT SHR DRAFT : SHARE DRAFT (37.23) 51642
10/23/24 DEBIT SHR DRAFT : SHARE DRAFT (72.83) 51633
10/24/24 DEBIT SHR DRAFT : SHARE DRAFT (325.00) 51696
10/24/24 DEBIT SHR DRAFT : SHARE DRAFT (17,120.82) 51678 10/24/24 DEBIT SHR DRAFT : SHARE DRAFT (673.56) 51671
10/24/24 DEBIT SHR DRAFT : SHARE DRAFT (3,376.64) 51665 10/24/24 DEBIT SHR DRAFT : SHARE DRAFT (1,920.00) 51600 10/25/24 DEBIT SHR DRAFT : SHARE DRAFT (3,402.01) 51684 10/25/24 DEBIT SHR DRAFT : SHARE DRAFT (80,074.81) 51672 10/25/24 DEBIT SHR DRAFT : SHARE DRAFT (648.91) 51670
10/25/24 DEBIT SHR DRAFT : SHARE DRAFT (406.00) 51662
10/25/24 DEBIT SHR DRAFT : SHARE DRAFT (388.00) 51660
10/25/24 DEBIT SHR DRAFT : SHARE DRAFT (3,388.50) 51659 10/26/24 DEBIT SHR DRAFT : SHARE DRAFT (1,852,500.00) 51715 10/26/24 DEBIT SHR DRAFT : SHARE DRAFT (3,217.63) 51713 10/26/24 DEBIT SHR DRAFT : SHARE DRAFT (72.83) 51712
10/26/24 DEBIT SHR DRAFT : SHARE DRAFT (316.83) 51711
10/26/24 DEBIT SHR DRAFT : SHARE DRAFT (676.27) 51710
10/26/24 DEBIT SHR DRAFT : SHARE DRAFT (6,000.00) 51709 10/26/24 DEBIT SHR DRAFT : SHARE DRAFT (330,846.28) 51705 10/26/24 DEBIT SHR DRAFT : SHARE DRAFT (15.00) 51702
10/26/24 DEBIT SHR DRAFT : SHARE DRAFT (1,567.29) 51693 10/26/24 DEBIT SHR DRAFT : SHARE DRAFT (4,761.74) 51687 10/26/24 DEBIT SHR DRAFT : SHARE DRAFT (82.72) 51669
10/26/24 DEBIT SHR DRAFT : SHARE DRAFT (1,847.89) 51661 10/29/24 DEBIT SHR DRAFT : SHARE DRAFT (218.64) 51714
10/29/24 DEBIT SHR DRAFT : SHARE DRAFT (3,744.35) 51708 10/29/24 DEBIT SHR DRAFT : SHARE DRAFT (21,723.77) 51706 10/29/24 DEBIT SHR DRAFT : SHARE DRAFT (17.36) 51691
10/29/24 DEBIT SHR DRAFT : SHARE DRAFT (7,913.65) 51686 10/29/24 DEBIT SHR DRAFT : SHARE DRAFT (4,971.00) 51632 January 9, 2025 Pg. 57
10/29/24 DEBIT SHR DRAFT : SHARE DRAFT (1,063.19) 3435
10/30/24 DEBIT SHR DRAFT : SHARE DRAFT (585.49) 51701
10/30/24 DEBIT SHR DRAFT : SHARE DRAFT (45.15) 51699
10/30/24 DEBIT SHR DRAFT : SHARE DRAFT (264.17) 51697
10/30/24 DEBIT SHR DRAFT : SHARE DRAFT (120.39) 51690
10/30/24 DEBIT SHR DRAFT : SHARE DRAFT (1,083.64) 51681 10/30/24 DEBIT SHR DRAFT : SHARE DRAFT (450.00) 51574
10/30/24 DEBIT SHR DRAFT : SHARE DRAFT (456.25) 3456
10/31/24 DEBIT SHR DRAFT : SHARE DRAFT (264.24) 51698
10/31/24 DEBIT SHR DRAFT : SHARE DRAFT (60.30) 51658
10/31/24 DEBIT SHR DRAFT : SHARE DRAFT (248.24) 51704
10/31/24 DEBIT SHR DRAFT : SHARE DRAFT (50.00) 51695
10/31/24 DEBIT SHR DRAFT : SHARE DRAFT (13,414.15) 51657 10/31/24 DEBIT SHR DRAFT : SHARE DRAFT (114.02) 3400
11/2/24 DEBIT SHR DRAFT : SHARE DRAFT (3,268.33) 51731
11/2/24 DEBIT SHR DRAFT : SHARE DRAFT (160.71) 51692
11/2/24 DEBIT SHR DRAFT : SHARE DRAFT (32.00) 51689
11/2/24 DEBIT SHR DRAFT : SHARE DRAFT (387.60) 51688
11/2/24 DEBIT SHR DRAFT : SHARE DRAFT (100.00) 51474
11/5/24 DEBIT SHR DRAFT : SHARE DRAFT (145.66) 51764
11/5/24 DEBIT SHR DRAFT : SHARE DRAFT (722.80) 51762
11/5/24 DEBIT SHR DRAFT : SHARE DRAFT (7,636.19) 51752
11/5/24 DEBIT SHR DRAFT : SHARE DRAFT (3,428.23) 3455
11/6/24 DEBIT SHR DRAFT : SHARE DRAFT (7,640.00) 51766
11/6/24 DEBIT SHR DRAFT : SHARE DRAFT (7,554.43) 51765
11/6/24 DEBIT SHR DRAFT : SHARE DRAFT (1,666.00) 51758
11/6/24 DEBIT SHR DRAFT : SHARE DRAFT (1,500.50) 51757
11/6/24 DEBIT SHR DRAFT : SHARE DRAFT (77.48) 51756
11/6/24 DEBIT SHR DRAFT : SHARE DRAFT (4,000.00) 51755
11/6/24 DEBIT SHR DRAFT : SHARE DRAFT (480.00) 51754
11/6/24 DEBIT SHR DRAFT : SHARE DRAFT (325.00) 51747
11/6/24 DEBIT SHR DRAFT : SHARE DRAFT (452.06) 51744
11/6/24 DEBIT SHR DRAFT : SHARE DRAFT (95.00) 51738
11/6/24 DEBIT SHR DRAFT : SHARE DRAFT (70.36) 51726
11/6/24 DEBIT SHR DRAFT : SHARE DRAFT (442.95) 51694
11/6/24 DEBIT SHR DRAFT : SHARE DRAFT (50.00) 51607
11/7/24 DEBIT SHR DRAFT : SHARE DRAFT (839.28) 51760
11/7/24 DEBIT SHR DRAFT : SHARE DRAFT (3,623.10) 51750
11/7/24 DEBIT SHR DRAFT : SHARE DRAFT (207.21) 51741
11/7/24 DEBIT SHR DRAFT : SHARE DRAFT (350.00) 51732
11/7/24 DEBIT SHR DRAFT : SHARE DRAFT (24,726.66) 51730 11/7/24 DEBIT SHR DRAFT : SHARE DRAFT (500.00) 51729
11/7/24 DEBIT SHR DRAFT : SHARE DRAFT (3,549.60) 51725
11/7/24 DEBIT SHR DRAFT : SHARE DRAFT (4,128.32) 51717
11/7/24 DEBIT SHR DRAFT : SHARE DRAFT (26.00) 51485
11/7/24 DEBIT SHR DRAFT : SHARE DRAFT (1,395.07) 3458
11/8/24 DEBIT SHR DRAFT : SHARE DRAFT (7,360.52) 51751
11/8/24 DEBIT SHR DRAFT : SHARE DRAFT (44,505.00) 51748 11/8/24 DEBIT SHR DRAFT : SHARE DRAFT (172.60) 51745
11/8/24 DEBIT SHR DRAFT : SHARE DRAFT (50.00) 51737
11/8/24 DEBIT SHR DRAFT : SHARE DRAFT (132.21) 51728
11/8/24 DEBIT SHR DRAFT : SHARE DRAFT (33,560.66) 51722 11/8/24 DEBIT SHR DRAFT : SHARE DRAFT (14,670.00) 51716 11/9/24 DEBIT SHR DRAFT : SHARE DRAFT (1,907.49) 51763
11/9/24 DEBIT SHR DRAFT : SHARE DRAFT (7,289.27) 51727
11/9/24 DEBIT SHR DRAFT : SHARE DRAFT (269.53) 51720
January 9, 2025 Pg. 58
11/13/24 DEBIT SHR DRAFT : SHARE DRAFT (82.72) 51767
11/13/24 DEBIT SHR DRAFT : SHARE DRAFT (227.23) 51753
11/13/24 DEBIT SHR DRAFT : SHARE DRAFT (210.63) 51749
11/13/24 DEBIT SHR DRAFT : SHARE DRAFT (154.43) 51746
11/13/24 DEBIT SHR DRAFT : SHARE DRAFT (479,379.00) 51743 11/13/24 DEBIT SHR DRAFT : SHARE DRAFT (1,129.75) 51739 11/13/24 DEBIT SHR DRAFT : SHARE DRAFT (2,713.94) 51719 11/13/24 DEBIT SHR DRAFT : SHARE DRAFT (250.00) 51718
11/13/24 DEBIT SHR DRAFT : SHARE DRAFT (58,012.50) 51703 11/13/24 DEBIT SHR DRAFT : SHARE DRAFT (3,368.00) 51700 11/13/24 DEBIT SHR DRAFT : SHARE DRAFT (680.23) 51604
11/13/24 DEBIT SHR DRAFT : SHARE DRAFT (1,400.00) 3467
January 9, 2025 Pg. 59
Check Check Date Vendor Name Net Check Status
49173 6/11/21 SILVIA ROSAS 15.00 R
49255 6/30/21 LUPE CALVILLO 10.00 R
49290 7/14/21 SARAI JIMENEZ 42.00 R
49328 7/26/21 TERESA CORONA 200.00 R
49453 8/11/21 WHEAT LAND, INC. 750.00 R
49414 8/16/21 MR. REYNOSA APPLIANCES 210.00 R
49554 9/14/21 DENNIS VARGAS 14.00 R
49560 9/14/21 FRESNO MOBILE RADIO 406.00 R
49563 9/14/21 JOSE ALCANTAR GARCIA 23.57 R
49697 10/18/21 AUSTIN RODRIGUES 14.00 R
49700 10/18/21 AVENAL LUMBER & HARDWARE 4,071.11 R
49722 10/18/21 KEVIN CARR 42.00 R
49739 10/18/21 TYLER STRYD 78.00 R
49785 10/26/21 AUSTIN RODRIGUES 28.00 R
33 11/3/21 SELF HELP ENTERPRISES, INC. 2,427.75 O
40 11/5/21 STEWART TITLE 145.00 R
64 11/22/21 Amparo Gomez De Alvarenga 2.05 O
282 1/7/22 VARO REAL INVESTMENTS INC. 8.47 O
314 1/19/22 ADT COMMERCIAL 124.10 R
367 2/4/22 LINCOLN FINANCIAL GROUP 163.37 O
598 3/30/22 KINGS INDUSTRIAL OCC. MED. CRT 225.00 O
614 4/1/22 CHP VISALIA 950.00 R
765 5/6/22 SSDTTF 231.00 R
843 5/18/22 GRISELDA PRICE 75.00 O
906 5/26/22 LINGUISTICA INTERPRETING & TRA 498.75 O
993 6/15/22 COUNTY OF KINGS IT D 5,684.10 R
1025 6/24/22 CLAUDIA CAZARES 350.00 R
1030 6/24/22 Juan M Bernardino 100.00 R
1048 7/6/22 C.L.E.A 27.00 O
1191 8/17/22 VARO REAL INVESTMENTS INC. 167.68 O
49898 8/30/22 KEENAN & ASSOCIATES 74,726.75 O
1321 9/8/22 VARO REAL INVESTMENTS INC. 164.74 O
1349 9/13/22 GRISELDA PRICE 53.60 O
1555 10/28/22 Alonso Puga Guzman 3.17 O
1899 1/18/23 The Sheriff's Foundation for 115.00 O
1982 2/9/23 SCRTF 548.00 O
2167 4/11/23 ALVARO PRECIADO 127.00 O
2359 5/24/23 Stephanie Bear 7.19 O
2731 8/16/23 Maria Delaluz Angel 120.38 O
2773 8/24/23 CITY OF AVENAL 9.49 O
2939 9/19/23 ALVARO PRECIADO 153.00 O
2962 9/25/23 TERESA RIVERA 250.00 O
50007 10/2/23 TERRY JOHNSON TRUCKING INC. 2,221.37 O
50057 10/17/23 Julieta Flores 50.00 O
50159 11/14/23 Jesus Rosales 36.67 O
50205 11/27/23 COUNTY OF KINGS IT DEPT. 4,034.55 O
50396 1/9/24 Jesse Rodriguez 95.00 O
January 9, 2025 Pg. 60
50612 3/4/24 Miguel Angel Preciado 6.37 O
50696 3/25/24 NDN International LLC 903.64 O
50870 5/6/24 Jose Gonzales 153.00 O
50886 5/6/24 RAUL VALADEZ 113.58 O
51077 6/22/24 Paymentus 9.95 O
51197 7/16/24 Claudia Torres 34.56 O
51201 7/16/24 Emanuel Garnica 46.21 O
51321 8/5/24 Julio M Ponce 50.00 O
51486 9/5/24 Jose Gonzales 78.00 O
51507 9/9/24 Jose Gonzales 153.00 O
51525 9/13/24 Guadalupe Celis 57.58 O
51603 9/30/24 First-Citizens Bank & Trust Co 0.00 O
51646 10/4/24 SAN JOAQUIN PEST CONTROL 0.00 O
51647 10/4/24 VALLEY ELEVATOR, INC 0.00 O
51707 10/18/24 Thomas Arredondo 250.00 O
51721 10/31/24 AVENAL LUBE AND TIRE 184.95 O
51723 10/31/24 BILLINGSLEY TIRE SERVICE 2,532.87 O
51724 10/31/24 Blanca Valdavinos 17.24 O
51733 10/31/24 First-Citizens Bank & Trust Co 0.00 O
51734 10/31/24 Gabriel Torres 41.48 O
51735 10/31/24 GCS ENVIRONMENTAL EQUIPMENT SE 2,036.10 O 51736 10/31/24 GRISELDA PRICE 76.88 O
51740 10/31/24 KEENAN & ASSOCIATES 86,512.61 O
51742 10/31/24 KINGS INDUSTRIAL OCC. MED. CRT 673.00 O
51759 10/31/24 TERRY JOHNSON TRUCKING INC. 8,768.25 O
51761 10/31/24 TRULL ELECTRIC, INC. 7,260.00 O
51768 10/31/24 Tru Trailers Inc. 12,591.85 O
SUBTOTAL - THROUGH OCTOBER 2024 222,349.98

NOVEMBER ACTIVITY
51770 11/8/24 ALL VALLEY PRINTING 676.85 O
51771 11/8/24 Amazon Capital Services 584.83 O
51772 11/8/24 AVENAL INCENTIVE COMMITTEE 2,900.00 O
51773 11/8/24 BSK ASSOCIATES 10,517.20 O
51774 11/8/24 CAHFS 1,230.00 O
51775 11/8/24 Central Valley Asphalt 155,983.05 O
51776 11/8/24 Cintas Corp 264.86 O
51777 11/8/24 COUNTY OF KINGS 40.00 O
51778 11/8/24 EMPLOYMENT DEVELOPMENT DEPT. 6,612.96 O
51779 11/8/24 ERVIN'S TRUE VALUE 2,585.82 O
51780 11/8/24 Ferguson Waterworks #2777 479.32 O
51781 11/8/24 FRESNO MOBILE RADIO 406.00 O
51782 11/8/24 GCS ENVIRONMENTAL EQUIPMENT SE 111.82 O
51783 11/8/24 JOSE CHAVEZ 275.00 O
51784 11/8/24 Kings Veterinary Services Inc. 24,469.00 O 51785 11/8/24 LAWRENCE TRACTOR CO. INC. 37.37 O
51786 11/8/24 MIKE WILSON CONSTRUCTION 2,200.00 O
51787 11/8/24 O'Reilly Auto Parts 45.30 O
January 9, 2025 Pg. 61
51788 11/8/24 P G & E 7,266.33 O
51789 11/8/24 PUBLIC INTEREST LAW FIRM 29,713.40 O
51790 11/8/24 S & R FARM SUPPLIES 528.58 O
51791 11/8/24 SAN JOAQUIN PEST CONTROL 30.00 O
51792 11/8/24 SPARKLETTS 246.00 O
51793 11/8/24 TELSTAR INSTRUMENTS, INC. 7,679.58 O
51794 11/8/24 Thrive Power LLC 450.00 O
51795 11/8/24 Vestis 313.23 O
51796 11/8/24 VESTIS 86.83 O
51797 11/8/24 WEST HILLS OIL, INC 2,881.11 O
51798 11/8/24 WESTSIDE SUPPLY 216.00 O
51799 11/8/24 WHEAT LAND, INC. 7,500.00 O
51800 11/13/24 MID-VALLEY DISPOSAL INC. 53,494.61 O
SUBTOTAL - FOR NOVEMBER 2024 319,825.05
January 9, 2025 Pg. 62
Date ReferenceNo. Type Description Debit Credit Amount CheckNumber 10/31/24 CREDIT DIVIDEND 348.93 348.93
10/31/24 DEBIT SHR DRAFT : SHARE DRAFT (264.24) (264.24) 51698 10/31/24 DEBIT SHR DRAFT : SHARE DRAFT (60.30) (60.30) 51658 10/31/24 CREDIT ACH TRANS : PACIFIC GAS & EL;103124;AP 2,527.20 2,527.20 10/31/24 CREDIT ACH TRANS : PAYMENTUS ;103124;TRANSFER 3,352.76 3,352.76 10/31/24 CREDIT JRNL ENTRY : DRAFT-PUBLIC DEP FROM CASH RECEIVED CHECKS RECEIVED 49,664.12 49,664.12 10/31/24 CREDIT JRNL ENTRY : DRAFT-PUBLIC DEP FROM CASH RECEIVED CHECKS RECEIVED 4,800.08 4,800.08 10/31/24 CREDIT ACH TRANS : BKCD PROCESSING 103024DEPOSIT 1,104.34 1,104.34 10/31/24 DEBIT SHR DRAFT : SHARE DRAFT (248.24) (248.24) 51704 10/31/24 DEBIT SHR DRAFT : SHARE DRAFT (50.00) (50.00) 51695 10/31/24 DEBIT SHR DRAFT : SHARE DRAFT (13,414.15) (13,414.15) 51657 10/31/24 DEBIT SHR DRAFT : SHARE DRAFT (114.02) (114.02) 3400 10/31/24 CREDIT ACH TRANS : PAYMENTUS ;103024;TRANSFER 1,607.64 1,607.64 10/30/24 CREDIT ACH TRANS : APPORT ST OF CA 103024APSAPPORTS 31,633.62 31,633.62 10/30/24 CREDIT JRNL ENTRY : DRAFT-PUBLIC DEP FROM CASH RECEIVED CHECKS RECEIVED 7,495.79 7,495.79 10/30/24 CREDIT JRNL ENTRY : DRAFT-PUBLIC DEP FROM CASH RECEIVED CHECKS RECEIVED 9,234.03 9,234.03 10/30/24 DEBIT SHR DRAFT : SHARE DRAFT (585.49) (585.49) 51701 10/30/24 CREDIT ACH TRANS : BKCD PROCESSING 102924DEPOSIT 2,654.03 2,654.03 10/30/24 DEBIT SHR DRAFT : SHARE DRAFT (45.15) (45.15) 51699 10/30/24 DEBIT SHR DRAFT : SHARE DRAFT (264.17) (264.17) 51697 10/30/24 DEBIT SHR DRAFT : SHARE DRAFT (120.39) (120.39) 51690 10/30/24 DEBIT SHR DRAFT : SHARE DRAFT (1,083.64) (1,083.64) 51681 10/30/24 DEBIT SHR DRAFT : SHARE DRAFT (450.00) (450.00) 51574 10/30/24 DEBIT SHR DRAFT : SHARE DRAFT (456.25) (456.25) 3456 10/30/24 CREDIT ACH TRANS : PAYMENTUS ;102924;TRANSFER 1,931.05 1,931.05 10/29/24 CREDIT JRNL ENTRY : DRAFT-PUBLIC DEP FROM CASH RECEIVED CHECKS RECEIVED 40,277.54 40,277.54 10/29/24 CREDIT JRNL ENTRY : DRAFT-PUBLIC DEP FROM CASH RECEIVED CHECKS RECEIVED 6,923.58 6,923.58 10/29/24 DEBIT SHR DRAFT : SHARE DRAFT (218.64) (218.64) 51714 10/29/24 DEBIT SHR DRAFT : SHARE DRAFT (3,744.35) (3,744.35) 51708 10/29/24 DEBIT SHR DRAFT : SHARE DRAFT (21,723.77) (21,723.77) 51706 10/29/24 DEBIT SHR DRAFT : SHARE DRAFT (17.36) (17.36) 51691 10/29/24 DEBIT SHR DRAFT : SHARE DRAFT (7,913.65) (7,913.65) 51686 10/29/24 DEBIT SHR DRAFT : SHARE DRAFT (4,971.00) (4,971.00) 51632 10/29/24 DEBIT SHR DRAFT : SHARE DRAFT (1,063.19) (1,063.19) 3435 10/29/24 CREDIT ACH TRANS : PAYMENTUS ;102824;TRANSFER 449.08 449.08 10/29/24 CREDIT ACH TRANS : PAYMENTUS ;102824;TRANSFER 4,504.34 4,504.34 10/28/24 CREDIT JRNL ENTRY : DRAFT-PUBLIC DEP FROM CASH RECEIVED CHECKS RECEIVED 15,530.01 15,530.01 10/28/24 CREDIT JRNL ENTRY : DRAFT-PUBLIC DEP FROM CASH RECEIVED 1,128.92 1,128.92 10/28/24 CREDIT ACH TRANS : BKCD PROCESSING 102624DEPOSIT 126.72 126.72 10/28/24 CREDIT ACH TRANS : BKCD PROCESSING 102524DEPOSIT 2,949.55 2,949.55 10/26/24 CREDIT ACH TRANS : PAYMENTUS 102624TRANSFER 368.96 368.96 10/26/24 DEBIT SHR DRAFT : SHARE DRAFT (1,852,500.00) (1,852,500.00) 51715 10/26/24 DEBIT SHR DRAFT : SHARE DRAFT (3,217.63) (3,217.63) 51713 10/26/24 DEBIT SHR DRAFT : SHARE DRAFT (72.83) (72.83) 51712 10/26/24 DEBIT SHR DRAFT : SHARE DRAFT (316.83) (316.83) 51711 10/26/24 DEBIT SHR DRAFT : SHARE DRAFT (676.27) (676.27) 51710 10/26/24 DEBIT SHR DRAFT : SHARE DRAFT (6,000.00) (6,000.00) 51709 10/26/24 DEBIT SHR DRAFT : SHARE DRAFT (330,846.28) (330,846.28) 51705 10/26/24 DEBIT SHR DRAFT : SHARE DRAFT (15.00) (15.00) 51702 10/26/24 DEBIT SHR DRAFT : SHARE DRAFT (1,567.29) (1,567.29) 51693 10/26/24 DEBIT SHR DRAFT : SHARE DRAFT (4,761.74) (4,761.74) 51687 10/26/24 DEBIT SHR DRAFT : SHARE DRAFT (82.72) (82.72) 51669 10/26/24 DEBIT SHR DRAFT : SHARE DRAFT (1,847.89) (1,847.89) 51661 10/25/24 CREDIT JRNL ENTRY : DRAFT-PUBLIC DEP FROM CASH RECEIVED CHECKS RECEIVED 5,348.58 5,348.58 10/25/24 CREDIT JRNL ENTRY : DRAFT-PUBLIC DEP FROM CASH RECEIVED CHECKS RECEIVED 3,810.13 3,810.13 10/25/24 CREDIT ACH TRANS : BKCD PROCESSING 102424DEPOSIT 613.21 613.21 10/25/24 DEBIT SHR DRAFT : SHARE DRAFT (3,402.01) (3,402.01) 51684 10/25/24 DEBIT SHR DRAFT : SHARE DRAFT (80,074.81) (80,074.81) 51672 10/25/24 DEBIT SHR DRAFT : SHARE DRAFT (648.91) (648.91) 51670 10/25/24 DEBIT SHR DRAFT : SHARE DRAFT (406.00) (406.00) 51662 10/25/24 DEBIT SHR DRAFT : SHARE DRAFT (388.00) (388.00) 51660 10/25/24 DEBIT SHR DRAFT : SHARE DRAFT (3,388.50) (3,388.50) 51659 10/25/24 CREDIT ACH TRANS : PAYMENTUS ;102424;TRANSFER 1,110.16 1,110.16 10/24/24 CREDIT JRNL ENTRY : DRAFT-PUBLIC DEP FROM CASH RECEIVED CHECKS RECEIVED 4,564.87 4,564.87 10/24/24 CREDIT JRNL ENTRY : DRAFT-PUBLIC DEP FROM CASH RECEIVED CHECKS RECEIVED 13,391.34 13,391.34 10/24/24 DEBIT WITHD DFT : WITHDRAWAL DRAFT (107.00) (107.00) 9999 10/24/24 CREDIT ACH TRANS : BKCD PROCESSING 102324DEPOSIT 994.01 994.01 10/24/24 DEBIT SHR DRAFT : SHARE DRAFT (325.00) (325.00) 51696 10/24/24 DEBIT SHR DRAFT : SHARE DRAFT (17,120.82) (17,120.82) 51678 10/24/24 DEBIT SHR DRAFT : SHARE DRAFT (673.56) (673.56) 51671 10/24/24 DEBIT SHR DRAFT : SHARE DRAFT (3,376.64) (3,376.64) 51665 10/24/24 DEBIT SHR DRAFT : SHARE DRAFT (1,920.00) (1,920.00) 51600 10/24/24 DEBIT ACH TRANS : CALPERS ;102324;3100 (2,937.31) (2,937.31) 10/24/24 DEBIT ACH TRANS : CALPERS ;102324;3100 (4,150.87) (4,150.87) 10/24/24 DEBIT ACH TRANS : CALPERS ;102324;3100 (5,946.16) (5,946.16) 10/24/24 DEBIT ACH TRANS : CALPERS ;102324;3100 (7,843.47) (7,843.47) 10/24/24 DEBIT ACH TRANS : CALPERS ;102324;3100 (18,195.38) (18,195.38) 10/24/24 CREDIT ACH TRANS : PAYMENTUS ;102324;TRANSFER 1,255.49 1,255.49 10/23/24 CREDIT JRNL ENTRY : DRAFT-PUBLIC DEP FROM CASH RECEIVED CHECKS RECEIVED 8,099.57 8,099.57 10/23/24 CREDIT JRNL ENTRY : DRAFT-PUBLIC DEP FROM CASH RECEIVED CHECKS RECEIVED 6,151.20 6,151.20 10/23/24 CREDIT ACH TRANS : BKCD PROCESSING 102224DEPOSIT 1,111.76 1,111.76 10/23/24 DEBIT SHR DRAFT : SHARE DRAFT (216.00) (216.00) 51685 10/23/24 DEBIT SHR DRAFT : SHARE DRAFT (3,565.00) (3,565.00) 51680 10/23/24 DEBIT SHR DRAFT : SHARE DRAFT (252.61) (252.61) 51679 10/23/24 DEBIT SHR DRAFT : SHARE DRAFT (5,671.10) (5,671.10) 51676 10/23/24 DEBIT SHR DRAFT : SHARE DRAFT (1,952.34) (1,952.34) 51675 10/23/24 DEBIT SHR DRAFT : SHARE DRAFT (375.00) (375.00) 51668 10/23/24 DEBIT SHR DRAFT : SHARE DRAFT (1,045.00) (1,045.00) 51667 10/23/24 DEBIT SHR DRAFT : SHARE DRAFT (46.80) (46.80) 51663 January 9, 2025 Pg. 63
10/23/24 DEBIT SHR DRAFT : SHARE DRAFT (1,199.40) (1,199.40) 51656 10/23/24 DEBIT SHR DRAFT : SHARE DRAFT (4,572.26) (4,572.26) 51655 10/23/24 DEBIT SHR DRAFT : SHARE DRAFT (2,064.16) (2,064.16) 51654 10/23/24 DEBIT SHR DRAFT : SHARE DRAFT (743.95) (743.95) 51653 10/23/24 DEBIT SHR DRAFT : SHARE DRAFT (228.00) (228.00) 51645 10/23/24 DEBIT SHR DRAFT : SHARE DRAFT (37.23) (37.23) 51642 10/23/24 DEBIT SHR DRAFT : SHARE DRAFT (72.83) (72.83) 51633 10/23/24 CREDIT ACH TRANS : PAYMENTUS ;102224;TRANSFER 2,063.62 2,063.62 10/22/24 CREDIT ACH TRANS : CA DEPT TAX&FEE 102224CDTFA-LTAX 27,956.96 27,956.96 10/22/24 CREDIT ACH TRANS : CA DEPT TAX&FEE 102224CDTFA-LTAX 80,080.94 80,080.94 10/22/24 CREDIT JRNL ENTRY : DRAFT-PUBLIC DEP FROM CASH RECEIVED CHECKS RECEIVED 4,315,169.41 4,315,169.41 10/22/24 CREDIT JRNL ENTRY : DRAFT-PUBLIC DEP FROM CASH RECEIVED CHECKS RECEIVED 9,757.67 9,757.67 10/22/24 CREDIT ACH TRANS : BKCD PROCESSING 102124DEPOSIT 217.68 217.68 10/22/24 DEBIT SHR DRAFT : SHARE DRAFT (660.93) (660.93) 51677 10/22/24 DEBIT SHR DRAFT : SHARE DRAFT (24,092.44) (24,092.44) 51673 10/22/24 DEBIT SHR DRAFT : SHARE DRAFT (28,275.00) (28,275.00) 51666 10/22/24 DEBIT SHR DRAFT : SHARE DRAFT (1,679.17) (1,679.17) 51664 10/22/24 DEBIT SHR DRAFT : SHARE DRAFT (176.14) (176.14) 51520 10/22/24 DEBIT ACH TRANS : BKCD PROCESSING ;101824;DEPOSIT (753.14) (753.14) 10/22/24 DEBIT ACH TRANS : 39827 CITY OF AV;102124;BILLING (1,913.55) (1,913.55) 10/22/24 DEBIT ACH TRANS : 39827 CITY OF AV;102124;TRUST (790.77) (790.77) 10/22/24 DEBIT ACH TRANS : 39827 CITY OF AV;102124;TRUST (540.00) (540.00) 10/22/24 DEBIT ACH TRANS : 39827 CITY OF AV;102124;DIR DEP (106,256.86) (106,256.86) 10/22/24 DEBIT ACH TRANS : PAYLOCITY CORPOR;102124;TAX COL (42,294.56) (42,294.56) 10/22/24 CREDIT ACH TRANS : PAYMENTUS ;102124;TRANSFER 775.59 775.59 10/22/24 CREDIT ACH TRANS : PAYMENTUS ;102124;TRANSFER 2,379.58 2,379.58 10/22/24 CREDIT ACH TRANS : PAYMENTUS ;102124;TRANSFER 111.12 111.12 10/21/24 CREDIT JRNL ENTRY : DRAFT-PUBLIC DEP FROM CASH RECEIVED CHECKS RECEIVED 6,818.82 6,818.82 10/21/24 CREDIT JRNL ENTRY : DRAFT-PUBLIC DEP FROM CASH RECEIVED CHECKS RECEIVED 1,755.84 1,755.84 10/21/24 CREDIT ACH TRANS : BKCD PROCESSING 101924DEPOSIT 1,531.28 1,531.28 10/21/24 CREDIT ACH TRANS : BKCD PROCESSING 102024DEPOSIT 221.80 221.80 10/21/24 CREDIT ACH TRANS : BKCD PROCESSING 101824DEPOSIT 3,536.43 3,536.43 10/20/24 CREDIT ACH TRANS : APPORT ST OF CA 102024APSAPPORTS 31,967.19 31,967.19 10/19/24 CREDIT ACH TRANS : PERSHING 101924BROKERAGE 930.08 930.08 10/19/24 CREDIT ACH TRANS : PAYMENTUS 101924TRANSFER 1,432.26 1,432.26 10/19/24 DEBIT SHR DRAFT : SHARE DRAFT (75.83) (75.83) 51683 10/19/24 DEBIT SHR DRAFT : SHARE DRAFT (345.83) (345.83) 51682 10/19/24 DEBIT SHR DRAFT : SHARE DRAFT (9,124.71) (9,124.71) 51674 10/19/24 DEBIT SHR DRAFT : SHARE DRAFT (1,587.42) (1,587.42) 3454 10/19/24 DEBIT SHR DRAFT : SHARE DRAFT (4,617.50) (4,617.50) 3453 10/18/24 CREDIT ACH TRANS : BKCD PROCESSING 101724DEPOSIT 4,167.08 4,167.08 10/18/24 DEBIT SHR DRAFT : SHARE DRAFT (198.63) (198.63) 51614 10/18/24 CREDIT ACH TRANS : PACIFIC GAS & EL;101724;AP 2,500.00 2,500.00 10/18/24 CREDIT ACH TRANS : PAYMENTUS ;101724;TRANSFER 905.48 905.48 10/17/24 CREDIT JRNL ENTRY : DRAFT-PUBLIC DEP FROM CASH RECEIVED CHECKS RECEIVED 3,925.30 3,925.30 10/17/24 CREDIT JRNL ENTRY : DRAFT-PUBLIC DEP FROM CASH RECEIVED CHECKS RECEIVED 184,168.88 184,168.88 10/17/24 DEBIT JRNL ENTRY : RDI 10.16.24 (90.00) (90.00) 10/17/24 CREDIT ACH TRANS : BKCD PROCESSING 101624DEPOSIT 2,275.64 2,275.64 10/17/24 DEBIT SHR DRAFT : SHARE DRAFT (477.88) (477.88) 51643 10/17/24 CREDIT ACH TRANS : PAYMENTUS ;101624;TRANSFER 1,244.56 1,244.56 10/16/24 CREDIT JRNL ENTRY : DRAFT-PUBLIC DEP FROM CASH RECEIVED CHECKS RECEIVED 3,163.30 3,163.30 10/16/24 CREDIT JRNL ENTRY : DRAFT-PUBLIC DEP FROM CASH RECEIVED CHECKS RECEIVED 3,247.13 3,247.13 10/16/24 CREDIT ACH TRANS : BKCD PROCESSING 101524DEPOSIT 796.53 796.53 10/16/24 DEBIT SHR DRAFT : SHARE DRAFT (23,000.00) (23,000.00) 51652 10/16/24 DEBIT SHR DRAFT : SHARE DRAFT (248.00) (248.00) 51644 10/16/24 DEBIT SHR DRAFT : SHARE DRAFT (157.10) (157.10) 51638 10/16/24 DEBIT SHR DRAFT : SHARE DRAFT (77.00) (77.00) 51620 10/16/24 DEBIT SHR DRAFT : SHARE DRAFT (2,184.55) (2,184.55) 51597 10/16/24 DEBIT SHR DRAFT : SHARE DRAFT (530.19) (530.19) 51590 10/16/24 CREDIT ACH TRANS : PAYMENTUS ;101524;TRANSFER 828.27 828.27 10/15/24 CREDIT JRNL ENTRY : DRAFT-PUBLIC DEP FROM CASH RECEIVED 432.10 432.10 10/15/24 CREDIT JRNL ENTRY : DRAFT-PUBLIC DEP FROM CASH RECEIVED CHECKS RECEIVED 1,677.30 1,677.30 10/15/24 CREDIT ACH TRANS : BKCD PROCESSING 101224DEPOSIT 1,041.71 1,041.71 10/15/24 CREDIT ACH TRANS : BKCD PROCESSING 101124DEPOSIT 15.00 15.00 10/15/24 CREDIT ACH TRANS : PAYMENTUS ;101424;TRANSFER 200.00 200.00 10/15/24 CREDIT ACH TRANS : PAYMENTUS ;101424;TRANSFER 572.13 572.13 10/13/24 CREDIT ACH TRANS : PAYMENTUS 101324TRANSFER 4,023.08 4,023.08 10/12/24 DEBIT SHR DRAFT : SHARE DRAFT (3,632.50) (3,632.50) 51650 10/12/24 DEBIT SHR DRAFT : SHARE DRAFT (1,364.92) (1,364.92) 51637 10/12/24 DEBIT SHR DRAFT : SHARE DRAFT (311.25) (311.25) 51636 10/12/24 DEBIT SHR DRAFT : SHARE DRAFT (122.49) (122.49) 51634 10/12/24 DEBIT SHR DRAFT : SHARE DRAFT (50.00) (50.00) 51559 10/11/24 CREDIT JRNL ENTRY : DRAFT-PUBLIC DEP FROM CASH RECEIVED CHECKS RECEIVED 1,326.58 1,326.58 10/11/24 CREDIT JRNL ENTRY : DRAFT-PUBLIC DEP FROM CASH RECEIVED CHECKS RECEIVED 866.14 866.14 10/11/24 CREDIT ACH TRANS : BKCD PROCESSING 101024DEPOSIT 1,195.88 1,195.88 10/11/24 DEBIT SHR DRAFT : SHARE DRAFT (7,340.00) (7,340.00) 51651 10/11/24 DEBIT SHR DRAFT : SHARE DRAFT (72.83) (72.83) 51649 10/11/24 DEBIT SHR DRAFT : SHARE DRAFT (329.99) (329.99) 51648 10/11/24 DEBIT SHR DRAFT : SHARE DRAFT (77.48) (77.48) 51639 10/11/24 DEBIT SHR DRAFT : SHARE DRAFT (886.80) (886.80) 51635 10/11/24 DEBIT SHR DRAFT : SHARE DRAFT (300.00) (300.00) 51626 10/11/24 DEBIT SHR DRAFT : SHARE DRAFT (275.22) (275.22) 51622 10/11/24 DEBIT SHR DRAFT : SHARE DRAFT (9,830.87) (9,830.87) 51599 10/11/24 DEBIT SHR DRAFT : SHARE DRAFT (480.00) (480.00) 51586 10/11/24 DEBIT ACH TRANS : U.S. BANK ;100924;AUTOPAY (8,713.92) (8,713.92) 10/11/24 CREDIT ACH TRANS : PAYMENTUS ;101024;TRANSFER 201.00 201.00 10/10/24 CREDIT JRNL ENTRY : DRAFT-PUBLIC DEP FROM CASH RECEIVED CHECKS RECEIVED 1,723.67 1,723.67 10/10/24 CREDIT JRNL ENTRY : DRAFT-PUBLIC DEP FROM CASH RECEIVED CHECKS RECEIVED 1,347.14 1,347.14 10/10/24 CREDIT ACH TRANS : BKCD PROCESSING 100924DEPOSIT 764.38 764.38 10/10/24 DEBIT SHR DRAFT : SHARE DRAFT (417.83) (417.83) 51640 January 9, 2025 Pg. 64
10/10/24 DEBIT SHR DRAFT : SHARE DRAFT (1,927.63) (1,927.63) 51628 10/10/24 DEBIT SHR DRAFT : SHARE DRAFT (390.06) (390.06) 51613 10/10/24 DEBIT SHR DRAFT : SHARE DRAFT (396.00) (396.00) 51611 10/10/24 DEBIT SHR DRAFT : SHARE DRAFT (4,735.29) (4,735.29) 51292 10/10/24 CREDIT ACH TRANS : PAYMENTUS ;100924;TRANSFER 797.99 797.99 10/9/24 CREDIT JRNL ENTRY : DRAFT-PUBLIC DEP FROM CASH RECEIVED CHECKS RECEIVED 662.44 662.44 10/9/24 CREDIT JRNL ENTRY : DRAFT-PUBLIC DEP FROM CASH RECEIVED CHECKS RECEIVED 1,788.75 1,788.75 10/9/24 CREDIT ACH TRANS : BKCD PROCESSING 100824DEPOSIT 521.18 521.18 10/9/24 DEBIT SHR DRAFT : SHARE DRAFT (280.64) (280.64) 51615 10/9/24 DEBIT SHR DRAFT : SHARE DRAFT (69,465.04) (69,465.04) 51608 10/9/24 DEBIT SHR DRAFT : SHARE DRAFT (759.91) (759.91) 51601 10/9/24 DEBIT ACH TRANS : CALPERS ;100724;1900 (2,544.03) (2,544.03) 10/9/24 DEBIT ACH TRANS : CALPERS ;100724;1900 (2,504.78) (2,504.78) 10/9/24 DEBIT ACH TRANS : CALPERS ;100724;1900 (2,609.03) (2,609.03) 10/9/24 DEBIT ACH TRANS : CALPERS ;100724;1900 (2,703.66) (2,703.66) 10/9/24 CREDIT ACH TRANS : PAYMENTUS ;100824;TRANSFER 1,360.44 1,360.44 10/8/24 CREDIT JRNL ENTRY : DRAFT-PUBLIC DEP FROM CASH RECEIVED CHECKS RECEIVED 274,043.69 274,043.69 10/8/24 CREDIT JRNL ENTRY : DRAFT-PUBLIC DEP FROM CASH RECEIVED CHECKS RECEIVED 12,222.01 12,222.01 10/8/24 CREDIT JRNL ENTRY : DRAFT-PUBLIC DEP FROM CASH RECEIVED CHECKS RECEIVED 4,430.00 4,430.00 10/8/24 CREDIT JRNL ENTRY : DRAFT-PUBLIC DEP FROM CHECKS RECEIVED 128.40 128.40 10/8/24 CREDIT JRNL ENTRY : DRAFT-PUBLIC DEP FROM CASH RECEIVED CHECKS RECEIVED 3,786.80 3,786.80 10/8/24 CREDIT JRNL ENTRY : DRAFT-PUBLIC DEP FROM CASH RECEIVED 416.42 416.42 10/8/24 CREDIT ACH TRANS : BKCD PROCESSING 100724DEPOSIT 175.79 175.79 10/8/24 DEBIT SHR DRAFT : SHARE DRAFT (255.00) (255.00) 51641 10/8/24 DEBIT SHR DRAFT : SHARE DRAFT (3,371.00) (3,371.00) 51624 10/8/24 DEBIT SHR DRAFT : SHARE DRAFT (12,776.16) (12,776.16) 51623 10/8/24 DEBIT SHR DRAFT : SHARE DRAFT (116,881.18) (116,881.18) 51621 10/8/24 DEBIT SHR DRAFT : SHARE DRAFT (19,240.00) (19,240.00) 51617 10/8/24 DEBIT SHR DRAFT : SHARE DRAFT (47,356.69) (47,356.69) 51616 10/8/24 DEBIT SHR DRAFT : SHARE DRAFT (1,161.96) (1,161.96) 51609 10/8/24 DEBIT SHR DRAFT : SHARE DRAFT (1,010.39) (1,010.39) 51606 10/8/24 DEBIT SHR DRAFT : SHARE DRAFT (74.09) (74.09) 51596 10/8/24 DEBIT SHR DRAFT : SHARE DRAFT (2,080.00) (2,080.00) 51593 10/8/24 DEBIT SHR DRAFT : SHARE DRAFT (1,600.00) (1,600.00) 51579 10/8/24 DEBIT SHR DRAFT : SHARE DRAFT (190.00) (190.00) 51563 10/8/24 DEBIT SHR DRAFT : SHARE DRAFT (7,125.55) (7,125.55) 51550 10/8/24 DEBIT ACH TRANS : CALPERS ;100724;1900 (200.00) (200.00) 10/8/24 DEBIT ACH TRANS : CALPERS ;100724;1900 (200.00) (200.00) 10/8/24 DEBIT ACH TRANS : CALPERS ;100724;1900 (200.00) (200.00) 10/8/24 DEBIT ACH TRANS : CALPERS ;100724;1900 (200.00) (200.00) 10/8/24 DEBIT ACH TRANS : CALPERS ;100724;1900 (200.00) (200.00) 10/8/24 DEBIT ACH TRANS : CALPERS ;100724;1900 (7,375.50) (7,375.50) 10/8/24 DEBIT ACH TRANS : CALPERS ;100724;1900 (24,254.92) (24,254.92) 10/8/24 DEBIT ACH TRANS : CALPERS ;100724;1900 (24,254.92) (24,254.92) 10/8/24 DEBIT ACH TRANS : CALPERS ;100724;1900 (179.75) (179.75) 10/8/24 DEBIT ACH TRANS : CALPERS ;100724;1900 (440.08) (440.08) 10/8/24 DEBIT ACH TRANS : CALPERS ;100724;1900 (179.75) (179.75) 10/8/24 DEBIT ACH TRANS : CALPERS ;100724;1900 (440.08) (440.08) 10/8/24 DEBIT ACH TRANS : CALPERS ;100724;1900 (7,375.50) (7,375.50) 10/8/24 DEBIT ACH TRANS : CALPERS ;100724;3100 (1,363.35) (1,363.35) 10/8/24 DEBIT ACH TRANS : 39827 CITY OF AV;100724;TRUST (1,713.86) (1,713.86) 10/8/24 DEBIT ACH TRANS : 39827 CITY OF AV;100724;TRUST (500.00) (500.00) 10/8/24 DEBIT ACH TRANS : 39827 CITY OF AV;100724;DIR DEP (106,689.94) (106,689.94) 10/8/24 DEBIT ACH TRANS : PAYLOCITY CORPOR;100724;TAX COL (40,864.11) (40,864.11) 10/8/24 CREDIT ACH TRANS : PAYMENTUS ;100724;TRANSFER 272.64 272.64 10/8/24 CREDIT ACH TRANS : PAYMENTUS ;100724;TRANSFER 312.26 312.26 10/8/24 CREDIT ACH TRANS : PAYMENTUS ;100724;TRANSFER 1,864.74 1,864.74 10/7/24 CREDIT ACH TRANS : BKCD PROCESSING 100524DEPOSIT 1,024.62 1,024.62 10/7/24 CREDIT ACH TRANS : BKCD PROCESSING 100424DEPOSIT 1,888.35 1,888.35 10/5/24 CREDIT ACH TRANS : PAYMENTUS 100524TRANSFER 2,231.31 2,231.31 10/5/24 DEBIT SHR DRAFT : SHARE DRAFT (7,500.00) (7,500.00) 51631 10/5/24 DEBIT SHR DRAFT : SHARE DRAFT (4,250.92) (4,250.92) 51630 10/5/24 DEBIT SHR DRAFT : SHARE DRAFT (6,079.06) (6,079.06) 51625 10/5/24 DEBIT SHR DRAFT : SHARE DRAFT (7,144.43) (7,144.43) 51619 10/5/24 DEBIT SHR DRAFT : SHARE DRAFT (49.00) (49.00) 51618 10/5/24 DEBIT SHR DRAFT : SHARE DRAFT (841.85) (841.85) 51612 10/5/24 DEBIT SHR DRAFT : SHARE DRAFT (102.51) (102.51) 51610 10/5/24 DEBIT SHR DRAFT : SHARE DRAFT (1,576.20) (1,576.20) 51598 10/5/24 DEBIT SHR DRAFT : SHARE DRAFT (3,918.00) (3,918.00) 51594 10/5/24 DEBIT SHR DRAFT : SHARE DRAFT (1,200.00) (1,200.00) 51546 10/5/24 CREDIT ACH TRANS : PACIFIC GAS & EL;100424;AP 202.77 202.77 10/4/24 CREDIT JRNL ENTRY : DRAFT-PUBLIC DEP FROM CASH RECEIVED CHECKS RECEIVED 212,302.94 212,302.94 10/4/24 CREDIT JRNL ENTRY : DRAFT-PUBLIC DEP FROM CASH RECEIVED CHECKS RECEIVED 4,365.70 4,365.70 10/4/24 CREDIT ACH TRANS : BKCD PROCESSING 100324DEPOSIT 912.07 912.07 10/4/24 DEBIT SHR DRAFT : SHARE DRAFT (83.83) (83.83) 51629 10/4/24 DEBIT SHR DRAFT : SHARE DRAFT (318.99) (318.99) 51627 10/4/24 DEBIT SHR DRAFT : SHARE DRAFT (348.51) (348.51) 51568 10/4/24 DEBIT SHR DRAFT : SHARE DRAFT (288.27) (288.27) 51543 10/4/24 DEBIT ACH TRANS : AFLAC COLUMBUS ;100324;ACHPMT (2,025.36) (2,025.36) 10/4/24 CREDIT ACH TRANS : PAYMENTUS ;100324;TRANSFER 3,801.66 3,801.66 10/3/24 CREDIT JRNL ENTRY : DRAFT-PUBLIC DEP FROM CASH RECEIVED CHECKS RECEIVED 19,529.59 19,529.59 10/3/24 CREDIT JRNL ENTRY : DRAFT-PUBLIC DEP FROM CASH RECEIVED 1,430.52 1,430.52 10/3/24 CREDIT JRNL ENTRY : DRAFT-PUBLIC DEP FROM CASH RECEIVED CHECKS RECEIVED 4,703.09 4,703.09 10/3/24 CREDIT JRNL ENTRY : DRAFT-PUBLIC DEP FROM CASH RECEIVED CHECKS RECEIVED 5,822.30 5,822.30 10/3/24 CREDIT JRNL ENTRY : DRAFT-PUBLIC DEP FROM CASH RECEIVED CHECKS RECEIVED 21,071.81 21,071.81 10/3/24 CREDIT ACH TRANS : BKCD PROCESSING 100224DEPOSIT 4,032.44 4,032.44 10/3/24 DEBIT SHR DRAFT : SHARE DRAFT (5,197.17) (5,197.17) 51602 10/3/24 DEBIT SHR DRAFT : SHARE DRAFT (105,690.36) (105,690.36) 51561 10/3/24 DEBIT SHR DRAFT : SHARE DRAFT (159,437.00) (159,437.00) 51552 10/3/24 DEBIT SHR DRAFT : SHARE DRAFT (132.21) (132.21) 51551 January 9, 2025 Pg. 65
10/3/24 CREDIT ACH TRANS : PAYMENTUS ;100224;TRANSFER 4,418.09 4,418.09 10/2/24 CREDIT ACH TRANS : BKCD PROCESSING 100124DEPOSIT 2,736.25 2,736.25 10/2/24 DEBIT SHR DRAFT : SHARE DRAFT (39,300.00) (39,300.00) 51592 10/2/24 DEBIT SHR DRAFT : SHARE DRAFT (31,800.57) (31,800.57) 51591 10/2/24 DEBIT SHR DRAFT : SHARE DRAFT (6,525.60) (6,525.60) 51573 10/2/24 DEBIT SHR DRAFT : SHARE DRAFT (303.60) (303.60) 51572 10/2/24 DEBIT SHR DRAFT : SHARE DRAFT (160.05) (160.05) 51566 10/2/24 DEBIT SHR DRAFT : SHARE DRAFT (458.79) (458.79) 51562 10/2/24 DEBIT SHR DRAFT : SHARE DRAFT (48.36) (48.36) 51558 10/2/24 DEBIT SHR DRAFT : SHARE DRAFT (200.00) (200.00) 51557 10/2/24 DEBIT SHR DRAFT : SHARE DRAFT (32.00) (32.00) 51549 10/2/24 DEBIT SHR DRAFT : SHARE DRAFT (2,134.04) (2,134.04) 51545 10/2/24 DEBIT SHR DRAFT : SHARE DRAFT (903.77) (903.77) 3443 10/2/24 CREDIT ACH TRANS : PACIFIC GAS & EL;100124;AP 2,527.20 2,527.20 10/2/24 CREDIT ACH TRANS : PAYMENTUS ;100124;TRANSFER 3,056.05 3,056.05 10/2/24 CREDIT ACH TRANS : BKCD PROCESSING ;093024;DEPOSIT 217.68 217.68 10/1/24 CREDIT JRNL ENTRY : DRAFT-PUBLIC DEP FROM CASH RECEIVED CHECKS RECEIVED 53,686.05 53,686.05 10/1/24 CREDIT JRNL ENTRY : DRAFT-PUBLIC DEP FROM CASH RECEIVED CHECKS RECEIVED 41,306.84 41,306.84 January 9, 2025 Pg. 66
***NOTE - Through 11/13/2024***
Date ReferenceNo. Type Description Debit Credit Activity CheckNumber Balance 11/13/24 CREDIT JRNL ENTRY : DRAFT-PUBLIC DEP FROM CASH RECEIVED CHECKS RECEIVED 13,005.99 13,005.99 8,903,448.08 11/13/24 CREDIT JRNL ENTRY : DRAFT-PUBLIC DEP FROM CASH RECEIVED CHECKS RECEIVED 1,026.31 1,026.31 8,890,442.09 11/13/24 DEBIT SHR DRAFT : SHARE DRAFT (82.72) (82.72) 51767 8,889,415.78 11/13/24 DEBIT SHR DRAFT : SHARE DRAFT (227.23) (227.23) 51753 8,889,498.50 11/13/24 DEBIT SHR DRAFT : SHARE DRAFT (210.63) (210.63) 51749 8,889,725.73 11/13/24 DEBIT SHR DRAFT : SHARE DRAFT (154.43) (154.43) 51746 8,889,936.36 11/13/24 DEBIT SHR DRAFT : SHARE DRAFT (479,379.00) (479,379.00) 51743 8,890,090.79 11/13/24 DEBIT SHR DRAFT : SHARE DRAFT (1,129.75) (1,129.75) 51739 9,369,469.79 11/13/24 DEBIT SHR DRAFT : SHARE DRAFT (2,713.94) (2,713.94) 51719 9,370,599.54 11/13/24 DEBIT SHR DRAFT : SHARE DRAFT (250.00) (250.00) 51718 9,373,313.48 11/13/24 DEBIT SHR DRAFT : SHARE DRAFT (58,012.50) (58,012.50) 51703 9,373,563.48 11/13/24 DEBIT SHR DRAFT : SHARE DRAFT (3,368.00) (3,368.00) 51700 9,431,575.98 11/13/24 DEBIT SHR DRAFT : SHARE DRAFT (680.23) (680.23) 51604 9,434,943.98 11/13/24 DEBIT SHR DRAFT : SHARE DRAFT (1,400.00) (1,400.00) 3467 9,435,624.21 11/13/24 DEBIT ACH TRANS : U.S. BANK ;110824;AUTOPAY (11,216.56) (11,216.56) 9,437,024.21 11/12/24 CREDIT JRNL ENTRY : DRAFT-PUBLIC DEP FROM CASH RECEIVED CHECKS RECEIVED 3,960.20 3,960.20 9,448,240.77 11/12/24 CREDIT JRNL ENTRY : DRAFT-PUBLIC DEP FROM CASH RECEIVED CHECKS RECEIVED 782.47 782.47 9,444,280.57 11/12/24 CREDIT ACH TRANS : BKCD PROCESSING 111124DEPOSIT 80.00 80.00 9,443,498.10 11/12/24 CREDIT ACH TRANS : BKCD PROCESSING 110924DEPOSIT 270.00 270.00 9,443,418.10 11/12/24 CREDIT ACH TRANS : BKCD PROCESSING 110824DEPOSIT 80.00 80.00 9,443,148.10 11/12/24 CREDIT ACH TRANS : PAYMENTUS ;111124;TRANSFER 111.12 111.12 9,443,068.10 11/12/24 CREDIT ACH TRANS : PAYMENTUS ;111124;TRANSFER 2,526.16 2,526.16 9,442,956.98 11/10/24 CREDIT ACH TRANS : PAYMENTUS 111024TRANSFER 1,200.77 1,200.77 9,440,430.82 11/9/24 DEBIT SHR DRAFT : SHARE DRAFT (1,907.49) (1,907.49) 51763 9,439,230.05 11/9/24 DEBIT SHR DRAFT : SHARE DRAFT (7,289.27) (7,289.27) 51727 9,441,137.54 11/9/24 DEBIT SHR DRAFT : SHARE DRAFT (269.53) (269.53) 51720 9,448,426.81 11/8/24 CREDIT ACH TRANS : BKCD PROCESSING 110724DEPOSIT 919.15 919.15 9,448,696.34 11/8/24 DEBIT SHR DRAFT : SHARE DRAFT (7,360.52) (7,360.52) 51751 9,447,777.19 11/8/24 DEBIT SHR DRAFT : SHARE DRAFT (44,505.00) (44,505.00) 51748 9,455,137.71 11/8/24 DEBIT SHR DRAFT : SHARE DRAFT (172.60) (172.60) 51745 9,499,642.71 11/8/24 DEBIT SHR DRAFT : SHARE DRAFT (50.00) (50.00) 51737 9,499,815.31 11/8/24 DEBIT SHR DRAFT : SHARE DRAFT (132.21) (132.21) 51728 9,499,865.31 11/8/24 DEBIT SHR DRAFT : SHARE DRAFT (33,560.66) (33,560.66) 51722 9,499,997.52 11/8/24 DEBIT SHR DRAFT : SHARE DRAFT (14,670.00) (14,670.00) 51716 9,533,558.18 11/8/24 DEBIT ACH TRANS : CALPERS ;110624;1900 (2,524.41) (2,524.41) 9,548,228.18 11/8/24 DEBIT ACH TRANS : CALPERS ;110624;1900 (2,612.80) (2,612.80) 9,550,752.59 11/8/24 DEBIT ACH TRANS : CALPERS ;110724;1900 (24,254.92) (24,254.92) 9,553,365.39 11/8/24 DEBIT ACH TRANS : CALPERS ;110724;1900 (179.75) (179.75) 9,577,620.31 11/8/24 DEBIT ACH TRANS : CALPERS ;110724;1900 (7,375.50) (7,375.50) 9,577,800.06 11/8/24 DEBIT ACH TRANS : CALPERS ;110724;1900 (440.08) (440.08) 9,585,175.56 11/8/24 DEBIT ACH TRANS : CALPERS ;110724;3100 (3,073.11) (3,073.11) 9,585,615.64 11/8/24 DEBIT ACH TRANS : CALPERS ;110724;3100 (9,037.80) (9,037.80) 9,588,688.75 11/8/24 DEBIT ACH TRANS : CALPERS ;110724;3100 (4,795.20) (4,795.20) 9,597,726.55 11/8/24 DEBIT ACH TRANS : CALPERS ;110724;3100 (10,950.35) (10,950.35) 9,602,521.75 11/8/24 DEBIT ACH TRANS : CALPERS ;110724;3100 (1,861.22) (1,861.22) 9,613,472.10 11/8/24 DEBIT ACH TRANS : CALPERS ;110724;3100 (362.22) (362.22) 9,615,333.32 11/8/24 DEBIT ACH TRANS : CALPERS ;110724;3100 (687.79) (687.79) 9,615,695.54 11/8/24 DEBIT ACH TRANS : CALPERS ;110724;3100 (3,078.68) (3,078.68) 9,616,383.33 11/8/24 DEBIT ACH TRANS : CALPERS ;110724;3100 (4,834.60) (4,834.60) 9,619,462.01 11/8/24 DEBIT ACH TRANS : CALPERS ;110724;3100 (9,080.84) (9,080.84) 9,624,296.61 11/8/24 DEBIT ACH TRANS : CALPERS ;110724;3100 (11,395.17) (11,395.17) 9,633,377.45 11/8/24 DEBIT ACH TRANS : CALPERS ;110724;3100 (2,753.11) (2,753.11) 9,644,772.62 11/8/24 DEBIT ACH TRANS : CALPERS ;110724;3100 (5,455.47) (5,455.47) 9,647,525.73 11/8/24 DEBIT ACH TRANS : CALPERS ;110724;3100 (9,512.74) (9,512.74) 9,652,981.20 11/8/24 DEBIT ACH TRANS : CALPERS ;110724;3100 (10,315.80) (10,315.80) 9,662,493.94 11/8/24 DEBIT ACH TRANS : CALPERS ;110724;1900 (200.00) (200.00) 9,672,809.74 11/8/24 DEBIT ACH TRANS : CALPERS ;110724;1900 (200.00) (200.00) 9,673,009.74 11/8/24 DEBIT ACH TRANS : CALPERS ;110724;1900 (200.00) (200.00) 9,673,209.74 11/8/24 CREDIT ACH TRANS : doxo ;110724;doxoPAY 300.00 300.00 9,673,409.74 11/8/24 CREDIT ACH TRANS : PAYMENTUS ;110724;TRANSFER 750.03 750.03 9,673,109.74 11/7/24 CREDIT JRNL ENTRY : DRAFT-PUBLIC DEP FROM CASH RECEIVED CHECKS RECEIVED 10,124.60 10,124.60 9,672,359.71 11/7/24 CREDIT JRNL ENTRY : DRAFT-PUBLIC DEP FROM CASH RECEIVED CHECKS RECEIVED 3,534.39 3,534.39 9,662,235.11 11/7/24 CREDIT JRNL ENTRY : DRAFT-PUBLIC DEP FROM CASH RECEIVED 136.68 136.68 9,658,700.72 11/7/24 CREDIT JRNL ENTRY : DRAFT-PUBLIC DEP FROM CASH RECEIVED 373.09 373.09 9,658,564.04 11/7/24 CREDIT ACH TRANS : BKCD PROCESSING 110624DEPOSIT 4,184.41 4,184.41 9,658,190.95 11/7/24 DEBIT SHR DRAFT : SHARE DRAFT (839.28) (839.28) 51760 9,654,006.54 11/7/24 DEBIT SHR DRAFT : SHARE DRAFT (3,623.10) (3,623.10) 51750 9,654,845.82 11/7/24 DEBIT SHR DRAFT : SHARE DRAFT (207.21) (207.21) 51741 9,658,468.92 11/7/24 DEBIT SHR DRAFT : SHARE DRAFT (350.00) (350.00) 51732 9,658,676.13 11/7/24 DEBIT SHR DRAFT : SHARE DRAFT (24,726.66) (24,726.66) 51730 9,659,026.13 11/7/24 DEBIT SHR DRAFT : SHARE DRAFT (500.00) (500.00) 51729 9,683,752.79 11/7/24 DEBIT SHR DRAFT : SHARE DRAFT (3,549.60) (3,549.60) 51725 9,684,252.79 11/7/24 DEBIT SHR DRAFT : SHARE DRAFT (4,128.32) (4,128.32) 51717 9,687,802.39 11/7/24 DEBIT SHR DRAFT : SHARE DRAFT (26.00) (26.00) 51485 9,691,930.71 11/7/24 DEBIT SHR DRAFT : SHARE DRAFT (1,395.07) (1,395.07) 3458 9,691,956.71 11/7/24 CREDIT ACH TRANS : PAYMENTUS ;110624;TRANSFER 2,627.26 2,627.26 9,693,351.78 11/6/24 CREDIT JRNL ENTRY : DRAFT-PUBLIC DEP FROM CASH RECEIVED CHECKS RECEIVED 15,126.65 15,126.65 9,690,724.52 11/6/24 CREDIT JRNL ENTRY : DRAFT-PUBLIC DEP FROM CASH RECEIVED CHECKS RECEIVED 9,206.55 9,206.55 9,675,597.87 11/6/24 CREDIT JRNL ENTRY : DRAFT-PUBLIC DEP FROM CASH RECEIVED CHECKS RECEIVED 2,712.38 2,712.38 9,666,391.32 11/6/24 CREDIT JRNL ENTRY : DRAFT-PUBLIC DEP FROM CASH RECEIVED 2,907.92 2,907.92 9,663,678.94 11/6/24 CREDIT JRNL ENTRY : DRAFT-PUBLIC DEP FROM CASH RECEIVED CHECKS RECEIVED 1,345.47 1,345.47 9,660,771.02 11/6/24 CREDIT ACH TRANS : BKCD PROCESSING 110524DEPOSIT 2,150.38 2,150.38 9,659,425.55 11/6/24 DEBIT SHR DRAFT : SHARE DRAFT (7,640.00) (7,640.00) 51766 9,657,275.17 11/6/24 DEBIT SHR DRAFT : SHARE DRAFT (7,554.43) (7,554.43) 51765 9,664,915.17 11/6/24 DEBIT SHR DRAFT : SHARE DRAFT (1,666.00) (1,666.00) 51758 9,672,469.60 11/6/24 DEBIT SHR DRAFT : SHARE DRAFT (1,500.50) (1,500.50) 51757 9,674,135.60 11/6/24 DEBIT SHR DRAFT : SHARE DRAFT (77.48) (77.48) 51756 9,675,636.10 11/6/24 DEBIT SHR DRAFT : SHARE DRAFT (4,000.00) (4,000.00) 51755 9,675,713.58 January 9, 2025 Pg. 67
11/6/24 DEBIT SHR DRAFT : SHARE DRAFT (480.00) (480.00) 51754 9,679,713.58 11/6/24 DEBIT SHR DRAFT : SHARE DRAFT (325.00) (325.00) 51747 9,680,193.58 11/6/24 DEBIT SHR DRAFT : SHARE DRAFT (452.06) (452.06) 51744 9,680,518.58 11/6/24 DEBIT SHR DRAFT : SHARE DRAFT (95.00) (95.00) 51738 9,680,970.64 11/6/24 DEBIT SHR DRAFT : SHARE DRAFT (70.36) (70.36) 51726 9,681,065.64 11/6/24 DEBIT SHR DRAFT : SHARE DRAFT (442.95) (442.95) 51694 9,681,136.00 11/6/24 DEBIT SHR DRAFT : SHARE DRAFT (50.00) (50.00) 51607 9,681,578.95 11/6/24 CREDIT ACH TRANS : PAYMENTUS ;110524;TRANSFER 2,594.84 2,594.84 9,681,628.95 11/5/24 DEBIT SHR DRAFT : SHARE DRAFT (145.66) (145.66) 51764 9,679,034.11 11/5/24 DEBIT SHR DRAFT : SHARE DRAFT (722.80) (722.80) 51762 9,679,179.77 11/5/24 DEBIT SHR DRAFT : SHARE DRAFT (7,636.19) (7,636.19) 51752 9,679,902.57 11/5/24 DEBIT SHR DRAFT : SHARE DRAFT (3,428.23) (3,428.23) 3455 9,687,538.76 11/5/24 DEBIT ACH TRANS : AFLAC COLUMBUS ;110424;ACHPMT (2,025.36) (2,025.36) 9,690,966.99 11/5/24 DEBIT ACH TRANS : BANKCRD ;110424;CCDISCOUNT (1,065.00) (1,065.00) 9,692,992.35 11/5/24 DEBIT ACH TRANS : 39827 CITY OF AV;110424;TRUST (2,816.62) (2,816.62) 9,694,057.35 11/5/24 DEBIT ACH TRANS : 39827 CITY OF AV;110424;TRUST (540.00) (540.00) 9,696,873.97 11/5/24 DEBIT ACH TRANS : 39827 CITY OF AV;110424;DIR DEP (113,332.66) (113,332.66) 9,697,413.97 11/5/24 DEBIT ACH TRANS : PAYLOCITY CORPOR;110424;TAX COL (45,953.11) (45,953.11) 9,810,746.63 11/5/24 CREDIT ACH TRANS : PAYMENTUS ;110424;TRANSFER 438.00 438.00 9,856,699.74 11/5/24 CREDIT ACH TRANS : PAYMENTUS ;110424;TRANSFER 1,642.09 1,642.09 9,856,261.74 11/5/24 CREDIT ACH TRANS : PAYMENTUS ;110424;TRANSFER 7,056.59 7,056.59 9,854,619.65 11/4/24 CREDIT JRNL ENTRY : DRAFT-PUBLIC DEP FROM CASH RECEIVED CHECKS RECEIVED 75,885.93 75,885.93 9,847,563.06 11/4/24 CREDIT JRNL ENTRY : DRAFT-PUBLIC DEP FROM CASH RECEIVED CHECKS RECEIVED 244,208.26 244,208.26 9,771,677.13 11/4/24 CREDIT JRNL ENTRY : DRAFT-PUBLIC DEP FROM CASH RECEIVED CHECKS RECEIVED 5,030.00 5,030.00 9,527,468.87 11/4/24 CREDIT JRNL ENTRY : DRAFT-PUBLIC DEP FROM CASH RECEIVED CHECKS RECEIVED 8,790.11 8,790.11 9,522,438.87 11/4/24 CREDIT ACH TRANS : BKCD PROCESSING 110324DEPOSIT 560.00 560.00 9,513,648.76 11/4/24 CREDIT ACH TRANS : BKCD PROCESSING 110224DEPOSIT 3,374.20 3,374.20 9,513,088.76 11/4/24 CREDIT ACH TRANS : BKCD PROCESSING 110124DEPOSIT 1,899.23 1,899.23 9,509,714.56 11/2/24 CREDIT ACH TRANS : PAYMENTUS 110224TRANSFER 1,739.79 1,739.79 9,507,815.33 11/2/24 DEBIT SHR DRAFT : SHARE DRAFT (3,268.33) (3,268.33) 51731 9,506,075.54 11/2/24 DEBIT SHR DRAFT : SHARE DRAFT (160.71) (160.71) 51692 9,509,343.87 11/2/24 DEBIT SHR DRAFT : SHARE DRAFT (32.00) (32.00) 51689 9,509,504.58 11/2/24 DEBIT SHR DRAFT : SHARE DRAFT (387.60) (387.60) 51688 9,509,536.58 11/2/24 DEBIT SHR DRAFT : SHARE DRAFT (100.00) (100.00) 51474 9,509,924.18 11/1/24 CREDIT ACH TRANS : BKCD PROCESSING 103124DEPOSIT 2,681.24 2,681.24 9,510,024.18 January 9, 2025 Pg. 68

City of Avenal
919 Skyline Blvd.

Avenal, CA 93204
Phone: (559) 386-5766
Fax: (559) 386-0629
AGENDA ITEM NO. 4. - C

STAFF REPORT
AGENDA ITEM: Approve Change Order No. 5 to the Contract with Kuykendall Solar for the construction of a Solar PV System at the WWTF.

MEETING DATE: November 14, 2024
PREPARED BY: Alfonso Manrique, AM Consulting Engineers
RECOMMENDATION:

Staff recommends that City Council adopt the attached Resolution approving Change Order No. 5. The City Manager approved on November 7, 2024, to prevent delays in the ongoing construction at the Avenal Wastewater Treatment Plant (WWTP). We are now presenting this change order for ratification by the City Council as of November 14, 2024.

Change Order #5 addresses additional construction requirements that arose following a recent design update from PG&E for the service upgrade. The adjustments covered in this change order were necessary to align with PG&E’s updated specifications, thereby ensuring the project remains on schedule and meets all safety and operational standards.

BACKGROUND:

The purpose of Change Order #5 is to address additional construction requirements identified during the ongoing improvements at the Avenal Wastewater Treatment Plant (WWTP). Following a recent PG&E design update for the service upgrade, additional work has been identified outside the original scope.

These modifications are essential to meet updated specifications and ensure system reliability.

This change order, totaling $90,750, will be allocated from the project’s contingency funds. The initial project agreement included a contingency amount of $760,000 to cover unforeseen costs, out of which $471,563.53 has been expended on prior adjustments ($412,740 for Kuykendall and $58,823.53 for R&D).

With this adjustment, the contingency fund usage will increase to $562,313.53, leaving a balance of $197,686.47, which should be sufficient to complete the project barring significant unforeseen circumstances.

The specific items included in this change order are:
• Installation of 14 protective bollards
• Excavation and installation of a 300-foot trench from the transformer pad to the pull box • PG&E inspection and installation of 300 feet of 4” PVC conduit • Precast pad preparation, grounding, and pre-inspection work • Installation of the T557249 precast pad
As this work is within the remaining contingency funds, no additional budget allocation is required.

January 9, 2025 Pg. 69

City of Avenal
919 Skyline Blvd.

Avenal, CA 93204
Phone: (559) 386-5766
Fax: (559) 386-0629
AGENDA ITEM NO. 4. - C
FISCAL IMPACT:

Change Order No. 5 will be grant funded by the SWRCB and will not have any Fiscal Impact on the City.

ATTACHMENTS:

1. Change Order No. 5.

2. Invoice for the additional work
January 9, 2025 Pg. 70
SECTION 009410

CHANGE ORDER FORM
Change Order
No. _____5____
Date of Issuance: 11/01/2024 Effective Date: 11/01/2024 Project: Solar Photovoltaic System at
WWTP
Owner: City of Avenal Owner's Contract No.:

Contract: CWSRF Construction Grant (C-06-8392-110) Date of Contract: January 1, 2019 Contractor: Kuykendall Solar Corp. Engineer's Project No.: CAV 102 The Contract Documents are modified as follows upon execution of this Change Order:

Costs associated with the construction of improvements associated with the final drawing provided by PG&E (see enclosed).

Attachments (list documents supporting change):

Kuykendall Solar Change Order No. 5
CHANGE IN CONTRACT PRICE: CHANGE IN CONTRACT TIMES:

Original Contract Price: Original Contract Times: Working days Calendar days Substantial completion (days or date): 250
$1,823,000.00 Ready for final payment (days or date): 280 [Increase] [Decrease] from previously approved
Change Orders No. 1 to No.3.
[Increase] [Decrease] from previously approved Change Orders No. to No. :

Substantial completion (days): N/A
$404,640.00 Ready for final payment (days): N/A
Contract Price prior to this Change Order: Contract Times prior to this Change Order:

Substantial completion (days or date): 271
$2,227,640.00 Ready for final payment (days or date): 301 [Increase] [Decrease] of this Change Order: Increase of this Change Order:

Substantial completion (days or date): 300
$90,750.00 Ready for final payment (days or date): 300
Contract Price incorporating this Change Order: Contract Times with all approved Change Orders:

Substantial completion (days or date): 571
$2,318,390 Ready for final payment (days or date): 601
RECOMMENDED: ACCEPTED: ACCEPTED:

By: Alfonso Manrique By: By:

Engineer (Authorized Signature) Owner (Authorized Signature) Contractor (Authorized Date:11/1/2024 Date: Signature) Date:

Approved by Funding Agency (if applicable):
____________________________________________________________ Date:

January 9, 2025 Pg. 71
Invoice
Date
10/9/2024
Invoice #
10000
Bill To
Solar Negotiators
City of Avenal WWTP
919 Skyline Blvd
Avenal CA 93204
Kuykendall Solar dba KS Electric
40380 Brickyard Dr
Madera, CA 93636
P.O. No.

CO # 5
Terms
Net 10
Phone #
(559) 658-2525
E-mail
[email protected]
Total
Balance Due
Description Quantity Rate Amount
This change order covers the construction cost that coincides with the Avenal WWTP Utility
Construction Drawing provided by PGE.

CO includes-
-14 bollards
-300’ trench from transformer pad to pull box, PGE inspection, lay 300’ 4” PVC
-Precast prep, grounding, and pre inspection
-Precast pad T557249
-Setting the precast pad
1 90,750.00 90,750.00
$90,750.00
$90,750.00
January 9, 2025 Pg. 72

BEFORE THE CITY COUNCIL OF THE

CITY OF AVENAL
IN THE MATTER OF:

A RESOLUTION OF THE CITY COUNCIL OF

THE CITY OF AVENAL APPROVING
CHANGE ORDER NO. 4 IN THE AMOUNT OF
$90,750TO KUKENDALL SOLAR’S

CONTRACT FOR THE CONSTRUCTION OF

THE SOLAR PV SYSTEM AT THE WWTF

AND AUTHORIZING THE CITY MANAGER

TO EXECUTE THE CHANGE ORDER ON

BEHALF OF THE CITY
RESOLUTION 2025-_01__
WHEREAS, the City of Avenal (hereinafter referred to as “City) received a grant for the construction of a Solar PV System at the WWTF; and
WHEREAS, Kuykendall Solar is the contractor that was awarded the construction of the Solar PV System;
WHEREAS, PG&E’s infrastructure serving the WWTF is at capacity and a battery storage system is necessary to maximize the benefits of the Solar PV System; and WHEREAS, adding a battery system requires additional improvements that were not originally included in Kuykendall’s contract and other items as well; and WHEREAS, the cost of the additional improvements (including the battery system) will be grant funded by the SWRCB.

UPON MOTION OF COUNCIL MEMBER __________ , SECONDED BY COUNCIL MEMBER _______ , THE FOLLOWING WAS PASSED, APPROVED, AND ADOPTED BY THE CITY COUNCIL AT AN OFFICIAL REGULAR MEETING HELD ON January 9, 2025, BY THE FOLLOWING VOTE:

AYES:

NOES:

ABSTAIN:

ABSENT:

ATTEST:

Alvaro Preciado, Mayor

CITY OF AVENAL
MARIA A. ORTIZ, City Clerk

CITY OF AVENAL
January 9, 2025 Pg. 73
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Avenal hereby resolves as follows:

1. Found the foregoing recitals to be true, correct and incorporated herein;

2. The approval of the Change Order #4 is necessary to proceed with the installation of the battery system.

3. Authorizes the City Manager to execute in the name of the City, the Change Order.

4. Authorized the City Manager and relevant City staff to conduct the terms and conditions of this resolution and to take all steps necessary, proper and/or convenient and/or incidental thereto.

January 9, 2025 Pg. 74
City of Avenal
919 Skyline Blvd.

Avenal, CA 93204
Phone: (559) 386-5766
AGENDA ITEM NO. 4.- D
TO: The Honorable Mayor and City Council
FROM: Antony V. López, City Manager
DATE: November 14, 2024
RE: Consider Resolution 2024-57 to Retroactively Amend the Title of Robert Nevarez from Interim Chief of Police to Full Chief of Police for the Service Period of July 25, 2022 - February 12, 2024
BACKGROUND:

Staff recommends that the City Council approve a resolution to retroactively amend the title of Robert Nevarez from Interim Chief of Police to Chief of Police and formally acknowledge his continued role as Assistant Chief of Police/Public Safety Manager.

Information:

Robert Nevarez was appointed on July 25, 2022, to lead the Avenal Police Department.

Although designated as “Interim Chief of Police,” Nevarez performed with the dedication and responsibility of a full-time Chief. Throughout his nearly two-year service, he demonstrated unwavering commitment, leadership, and 24/7 availability, guiding the department through essential transformations in line with modern policing practices and values. His leadership from July 2022 to February 2024 helped stabilize the department, bringing renewed structure, integrity, and a community-focused approach.

Since February 12, 2024, Nevarez has served as Assistant Chief of Police/Public Safety Manager, where he continues to make vital contributions in recruitment, internal affairs, and training—ensuring a seamless transition for Chief Cecilio Velasco and strengthening the department’s operations.

FINANCIAL IMPACT:

None.

RECOMMENDATION:

Adopt Resolution 2024-57, formally recognizing Robert Nevarez’s role as Chief of Police, the City acknowledges his lasting impact on the department and the community.

January 9, 2025 Pg. 75

BEFORE THE CITY COUNCIL OF THE

CITY OF AVENAL
IN THE MATTER OF:

A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF AVENAL

RETROACTIVELY AMENDING THE

TITLE OF ROBERT NEVAREZ FROM

INTERIM CHIEF OF POLICE TO CHIEF

OF POLICE, RECOGNIZING HIS
SERVICE FROM JULY 25, 2022, TO
FEBRUARY 12, 2024, AND

ACKNOWLEDGING HIS CONTINUED

ROLE AS ASSISTANT CHIEF OF

POLICE/PUBLIC SAFETY MANAGER
RESOLUTION 2025-_02_
WHEREAS, Robert Nevarez was appointed on July 25, 2022, as Interim Chief of Police, fulfilling the role with full commitment, structure, and integrity; and WHEREAS, during his tenure, Nevarez provided leadership and modernized policing practices, contributing to a lasting impact on the department and community; and
WHEREAS, since February 12, 2024, Nevarez has served as Assistant Chief of Police/Public Safety Manager, filling essential roles in recruitment, internal affairs, and training; and
WHEREAS, the City Council wishes to honor Robert Nevarez’s contributions by amending his title to Chief of Police for his previous term and acknowledging his continued service in a vital leadership role.

UPON MOTION OF COUNCIL MEMBER , SECONDED BY

COUNCIL MEMBER , THE FOLLOWING WAS PASSED,

APPROVED, AND ADOPTED BY THE CITY COUNCIL AT AN OFFICIAL MEETING HELD ON January 9, 2025, BY THE FOLLOWING VOTE:

January 9, 2025 Pg. 76

AYES:

NOES:

ABSTAIN:

ABSENT:

ATTEST:

Alvaro Preciado, Mayor

CITY OF AVENAL
MARIA A. ORTIZ, City Clerk

CITY OF AVENAL
* * * * * * * * * * * * * * * * * *
NOW THEREFORE, BE IT RESOLVED THAT THE CITY COUNCIL:

1. Finds that the foregoing recitals are true and correct.

2. The title of Robert Nevarez shall be retroactively amended to Chief of Police for the period from July 25, 2022, through February 12, 2024, on any and all documents and communications.

3. The City formally recognizes Robert Nevarez’s ongoing contributions as Assistant Chief of Police/Public Safety Manager.

4. Authorizes the City Manager, City Clerk, and all relevant City staff to carry out the terms and conditions of this resolution and to take all steps reasonably necessary, proper, and/or convenient and/or incidental thereto. * * * * * * * * * * * * * * * * * *
January 9, 2025 Pg. 77
City of Avenal
919 Skyline Blvd.

Avenal, CA 93204
Phone: (559) 386-5766
AGENDA ITEM NO. 4.- E
TO: The Honorable Mayor and City Council
FROM: Antony V. López, City Manager
DATE: January 9, 2025
RE: Consider Resolution 2025-03, ratifying the City Manager Entering into an Agreement with Self-Help Enterprises for Loan Portfolio Management.

BACKGROUND:

Since the 1980s, the City of Avenal has participated in state and federally funded housing programs, including Community Development Block Grants (CDBG), HOME, and CalHOME.

These programs provide down payment assistance, home rehabilitation loans, and other financial aid to first-time homebuyers and existing homeowners. Many of these loans are structured with no interest for the life of the loan, very low interest, or deferred payments over 30-40 years.

With over 400 active accounts and 40-50 delinquent accounts, the City’s housing loan portfolio has grown to require more specialized management. Issues such as expired loans, deceased borrowers, and unreported property sales have made it difficult to maintain the integrity of the program. Recovering these funds could potentially yield hundreds of thousands of dollars to reinvest in the program.

To address these challenges, the City has engaged Self-Help Enterprises (SHE), a nonprofit with expertise in administering housing loan portfolios. SHE already assists the City with loan preparation and disbursement and will now manage the portfolio, including tasks such as:
• Monitoring payments and delinquencies
• Processing title changes, payoffs, and reconveyances
• Verifying residency and insurance compliance
• Recouping funds from expired loans
The agreement, signed by the City Manager in December 2024, allows SHE to begin portfolio management immediately, grouping Avenal with their other clients to streamline verification and ensure compliance. Retroactive approval of the agreement is now required.

FINANCIAL IMPACT:

The total cost for fiscal year 2024/2025 is estimated at $39,572, including $31,127 for monthly services, $5,445 for initial loan setup, and $3,000 for direct charges. These costs will be offset by recovered funds and staff time savings.

RECOMMENDATION:

By Resolution, retroactively approve the agreement with Self-Help Enterprises for loan portfolio management services and ratify the City Manager’s prior authorization of the agreement.

January 9, 2025 Pg. 78

BEFORE THE CITY COUNCIL OF THE

CITY OF AVENAL
IN THE MATTER OF:

A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF AVENAL

RETROACTIVELY APPROVING THE

AGREEMENT WITH SELF-HELP

ENTERPRISES FOR LOAN PORTFOLIO

MANAGEMENT SERVICES
RESOLUTION 2025-_03_
WHEREAS, the City of Avenal has participated in state and federally funded housing programs since the 1980s, creating a substantial portfolio of over 400 active housing loans; and
WHEREAS, the management of this portfolio has become increasingly complex due to delinquent accounts, expired loans, and other administrative challenges; and WHEREAS, Self-Help Enterprises is a trusted nonprofit with expertise in housing loan administration and currently assists the City with loan preparation and disbursement; and
WHEREAS, on December 26, 2024, the City Manager executed an agreement with Self-Help Enterprises to manage the loan portfolio and ensure compliance with program requirements.

UPON MOTION OF COUNCIL MEMBER , SECONDED BY

COUNCIL MEMBER , THE FOLLOWING WAS PASSED,

APPROVED, AND ADOPTED BY THE CITY COUNCIL AT AN OFFICIAL MEETING HELD ON January 9, 2025, BY THE FOLLOWING VOTE:

AYES:

NOES:

ABSTAIN:

ABSENT:

ATTEST:

Alvaro Preciado, Mayor

CITY OF AVENAL
MARIA A. ORTIZ, City Clerk

CITY OF AVENAL
January 9, 2025 Pg. 79

* * * * * * * * * * * * * * * * * *
NOW THEREFORE, BE IT RESOLVED THAT THE CITY COUNCIL:

1. Finds that the foregoing recitals are true and correct.

2. Retroactively approve the agreement with Self-Help Enterprises for loan portfolio management services.

3. Ratify the City Manager’s execution of the agreement and authorize continued implementation of its terms

4. Authorizes the City Manager, City Clerk, and all relevant City staff to carry out the terms and conditions of this resolution and to take all steps reasonably necessary, proper, and/or convenient and/or incidental thereto. * * * * * * * * * * * * * * * * * *
January 9, 2025 Pg. 80
1 City of Avenal
Loan Portfolio Management Services

AGREEMENT FOR SERVICES
With Self-Help Enterprises
THIS AGREEMENT is made and entered into this ______ day of December, 2024, by and between the City of Avenal, a political subdivision of the State of California, hereinafter referred to as "CITY," and Self-Help Enterprises, a California nonprofit corporation, hereinafter referred to as "SHE," as follows:

WHEREAS, CITY has received federal and state housing grants from the State of California Department of Housing and Community Development (HCD); and WHEREAS, CITY has created a housing loan portfolio from activities funded under these grants; and
WHEREAS, CITY desires assistance to maintain administrative and financial systems for its housing loan portfolio; and
WHEREAS, SHE was incorporated for the purpose of promoting better living conditions for low income persons through the development of new housing and related community facilities and through the repair and rehabilitation of existing housing; and WHEREAS, SHE has the expertise and staff to administer a housing loan portfolio; THEREFORE, it is agreed as follows:

1. SHE RESPONSIBILITY: SHE shall provide the following ongoing loan portfolio management services
a. Ongoing Customer Service
i Provide monthly reporting on all payment loans;
ii Monitor monthly payments;
iii Bill and receive payments on behalf of the City;
iv Set-up new loans in software tracking system and payment schedule, if applicable; v Follow up on delinquent loan payments;
vi Provide mortgage verification;
vii Process title changes of property;
viii Process release of recorded grant agreements at end of term; ix Process demands, payoffs, and reconveyances;
x Process requests to remove responsible party on loan; xi Monitor for change in occupancy (Owner-occupant to Owner-Investor); xii Handle fair housing and Section 504 complaints;
xiii Provide annual interest paid statements to Participants; xiv Report interest paid on loans as required by Federal regulations (form 1098); xv Prepare and retain all pertinent records and documents sufficient to reflect all costs submitted by SHE for Loan Portfolio Management services. Retain such records and documents for a period of a minimum of five (5) years from the date of final payment. b. Annual Monitoring
January 9, 2025 Pg. 81
2 i Residency verification on all loans
ii Fire/Flood insurance monitoring on all loans
iii Annual tax monitoring on all loans
iv Rent and tenancy monitoring on all Owner-Investor loans c. Other Services
i Subordination requests
ii Loan assumptions
iii Notice of defaults/foreclosures
iv Requests for approval of short sale

2. CITY RESPONSIBILITY:

CITY shall be responsible for the following:
a. Forward to SHE all Fair Housing or Section 504 complaints, foreclosure notices, and notices from insurance companies, or requests for deed reconveyance. d. Verify all records and documents and monitor and evaluate the activities of SHE to ensure compliance with the terms of this Agreement.

3. FEES – 2024/2025: The estimated fees Loan Portfolio Management services is estimated to be thirty nine thousand five hundred seventy two ($39,572) for services rendered under this Agreement, as defined below:
2024/2025
Fees Svcs ($12.25 x 363 lns x 7 mos) $31,127
Initial set up ($15 for 363 loans) 5,445
Direct Charges (estimated) 3,000
Total Charges $39,572
The Fees for services includes and estimated fee of $5,445 for initial set up of the loans when SHE receives the records and information from the CITY. If the set up requires more than the estimated time, SHE will invoice the CITY for the additional labor costs.

In June of each subsequent year, SHE shall provide CITY with an estimated budget based on the size of the loan portfolio for the following year. This budget may be increased by the City Administrator, not to exceed 20% per year based on negotiations with SHE, without City Council review.

4. FEES FOR SERVICES – Charges for Loan Portfolio Management services will be at the rate of $12.25 per loan per month, for each deferred loan currently estimated at 363 and expected to remain constant during the 2024-2025 fiscal year. For amortized loans, the fee will be $19.95 per loan. No amortized loan is anticipated in the current portfolio. The fees will be adjusted for increase or decrease in the number of loans.

5. DIRECT CHARGES: SHE will bill for the reimbursement of costs associated with payment of forced insurance, recording fees, title fees, and tax fees on a case-by-case basis with the approval of the CITY. The Direct Charges budget is an estimate based on the size of the loan portfolio. Increases in this budget may be necessary if actual costs exceed the amount budgeted.

January 9, 2025 Pg. 82
3 6. METHOD OF PAYMENT: CITY shall pay SHE for services rendered under this Agreement, as follows:
a. On or before the fifteenth day of each month, SHE shall submit an invoice for fees and charges applied to performance of this Agreement during the previous month. b. SHE shall submit its final invoice under this Agreement within fifteen (15) days following the expiration date of this Agreement.
c. CITY shall make payment to SHE within thirty (30) days after receipt of the SHE invoice.

7. INSPECTION AND AUDIT: CITY may inspect all applicable records and may cause to be audited invoices and supporting data relative to the funds paid by CITY to SHE.

8. INSURANCE AND HOLD HARMLESS: SHE shall carry workers compensation insurance in accordance with workers compensation laws of the State of California. To the fullest extent permitted by law, SHE will indemnify CITY, its officials and employees against and hold them harmless from any and all liability for damages on account of injury to persons or damage to property resulting from or arising out of the performance by SHE of this Agreement and reimburse CITY, its officials and employees for all costs, expenses and losses incurred by them in consequence of any claims, demands or causes of action which may be brought against them arising out of the performance by SHE of this Agreement. SHE shall furnish CITY with a Certificate of Insurance with combined single limits of at least $1,000,000 for bodily injuries and property damages on each occurrence. The Certificate of Insurance shall state that the contractual liability assumed under this Agreement is covered and shall provide that a ten (10) day notice of cancellation or reduction in coverage shall be given to CITY. Certificates of said coverage shall be filed with CITY before any work commences.

9. TERM OF CONTRACT:
a. This Agreement shall take effect when it has been signed by both parties and shall be in place for one year with a renewal for three years after first year if there are no issues. b. This Agreement shall inure to the benefit of and be binding upon the parties hereto, their heirs, successors, survivors, and assigns.

10. TERMINATION: This Agreement may be terminated by either party by giving thirty (30) days prior written notice to the other. Any funds due SHE will be forwarded by CITY to SHE.

11. COMPLIANCE WITH ALL LAWS: SHE shall comply with all applicable Federal, State, and local laws and regulations, including but not limited to laws and regulations pertaining to conflicts of interest.

IN WITNESS WHEREOF, the parties have executed this Agreement effective on the day and in the year first set forth above.

CITY OF AVENAL SELF-HELP ENTERPRISES
Antony V. López Thomas J. Collishaw
City Manager President/CEO
January 9, 2025 Pg. 83
4 January 9, 2025 Pg. 84
5 EXHIBIT “A”
Cost per loan for "as needed Services":

As Needed Services Cost per Loan
Mortgage Verification $75.00
Payoff Demand $75.00
Reconveyance/ Grant Release $130.00
Subordination Request $380.00
Loan Assumption $800.00
Notice of Default/Foreclosure Proceedings $380.00
Additional staff time for insurance (one-time fee) $30.00 Hourly Charge ie; title cleanup/income verification/TA etc. ($130 per hour) $130.00 January 9, 2025 Pg. 85
6 EXHIBIT “B”

STANDARD CONTRACT LANGUAGE -- ALL CONTRACTS

1. Nondiscrimination Clause: During the performance of this contract, Contractor and its subcontractors, as well as their agents and employees, shall not unlawfully discriminate, harass or allow harassment, against any employee or applicant for employment because of sex, sexual orientation, gender identity, race, color, ancestry, religious creed, national origin, disability (including HIV and AIDS), medical condition (including, but not limited to, health impairments related to or associated with a diagnosis of cancer), age (over 40 years of age), marital status, and use of or denial of family and medical care leave or use of or denial of pregnancy disability leave. Contractors and subcontractors shall insure that the evaluation and treatment of their employees and applicants for employment are free some such discrimination and harassment. Contractor and subcontractors, as well as their agents and employees, shall comply with the provisions of the Fair Employment and Housing Act (Government Code, Section 12990 et seq.) and the applicable regulations promulgated hereunder (Title 2, California Code of Regulations, Section 7285 et seq.). The applicable regulations of the Fair Employment and Housing Commission implementing Government Code, Section 12990 (a)- (f), set forth in Chapter 5 of Division 4 of Title 2 of the California Code of Regulations are incorporated into this contract by reference and made a part hereof as if set forth in full.

Contractor and its subcontractors shall give written notice of their obligations under this clause to labor organizations with which they have a collective bargaining or other agreement.

Contractor shall include the nondiscrimination compliance provisions of this clause in all subcontracts to perform work under the contract.

2. National Labor Relations Board Certification: The Contractor warrants by execution of this Agreement and does swear under penalty of perjury that no more than one final unappealable finding of contempt of court by a federal court has been issued against the Contractor within the immediately preceding two-year period because of the Contractor's failure to comply with an order of a federal court, which orders the Contractor to comply with an order of the National Labor Relations Board. (Cal. Public Contract Code § 10296) (Not applicable to public entities.)

3. Relocation: The Contractor shall comply with all requirements of applicable California relocation law (Gov. Code, § 7260 et seq. and the regulations promulgated thereunder at Cal.

Code Regs., tit. 25, § 6000 et seq.). Any relocation plan for the Development shall be subject to the review and approval by the State.

4. Americans with Disabilities Act (ADA) of 1990: By signing this Agreement, Contractor assures the State that it complies with the Americans with Disabilities Act (ADA) of 1990, (42 U.S.C. § 12101 et seq.), which prohibits discrimination on the basis of disability, as well as all applicable regulations and guidelines issued pursuant to the ADA.

5. Drug Free Workplace: By signing this contract, the contractor or grantee hereby certifies under penalty of perjury under the laws of the State of California that the contractor or grantee will comply with the requirements of the Drug-Free Workplace Act of 1990 (Government Code Section 8350 et seq.) and will provide a drug-free workplace by taking the following actions:

January 9, 2025 Pg. 86
7 a. Publish a statement notifying employees that unlawful manufacture distribution, dispensation, possession or use a controlled substance is prohibited and specifying actions to be taken against for violations.
b. Establish a Drug-Free Awareness Program to inform employees about:
i. The dangers of drug abuse in the workplace;
ii. The person's or organization's policy of maintaining a drug-free workplace; iii. Any available counseling, rehabilitation, and employee assistance programs; and,
iv. Penalties that may be imposed upon employees for abuse violations. c. Every employee who works on the proposed contract will:
i. Receive a copy of the company's drug-free workplace policy statement; and ii. Agree to abide by the terms of the company's statement as a condition of employment on the contract.

6. Union Organizing:
a. Contractor, by its execution of this Agreement, hereby acknowledges that it has read the prohibitions on use of state funds and facilities to assist, promote, or deter union organizing set forth in Chapter 6 of Part 2 of Division 4 of Title 2 of the Government Code, commencing with Section 16645.
b. By signing this Agreement, Contractor hereby certifies that none of the funds being provided hereunder will be used to assist, promote, or deter union organizing. c. If the assistance provided hereunder is in the form of a grant, Contractor shall account for the grant funds as follows:
(1) State funds designated by Contractor for use for a specific expenditure shall be accounted for as allocated to that expenditure.
(2) State funds not so designated shall be allocated on a pro rata basis to all expenditures by the Contractor that support the program or project for which the grant is made.
d. If Contractor is a private employer or if the assistance provided hereunder is in the form of a grant, and Contractor makes expenditures, regardless of source of funds, to assist, promote, or deter union organizing, Contractor shall maintain records sufficient to show that State funds have not been used for those expenditures.

January 9, 2025 Pg. 87
8 EXHIBIT “C”
STANDARD CONTRACT LANGUAGE:

ALL CONTRACTS AND SUBCONTRACTS

1. The Civil Rights. HCD. and Age Discrimination Acts Assurances:

During the performance of this Agreement, the Grantee assures that no otherwise qualified person shall be excluded from participation or employment, denied program benefits, or be subjected to discrimination based on race, color, national origin, sex, age, or handicap, under any program or activity funded by this contract, as required by Title VI of the Civil Rights Act of 1964, Title I of the Housing and Community Development Act of 1974, as amended, and the Age Discrimination Act of 1975, and all implementing regulations.

2. Rehabilitation Act of 1973 and the “504 Coordinator” The Grantee further agrees to implement the Rehabilitation Act of 1973, as amended, and its regulations, 24 CFR Part 8, including, but not limited to, for Grantees with 15 or more permanent full or part time employees, the local designation of a specific person charged with local enforcement of this Act, as the “504 Coordinator”.

3. The Training. Employment and Contracting Opportunities for Business and Lower Income Persons Assurance of Compliance:
a) The grant activity to be performed under this Agreement is on a project assisted under a program providing direct federal financial assistance from the Department of Housing and Urban Development and is subject to the requirements of Section 3 of the Housing and Urban Development Act of 1968, as amended, 12 U.S.C 1701u. Recipients, contractors and subcontractors shall direct their efforts to provide, to the greatest extent feasible, training and employment opportunities generated from the expenditure of Section 3 covered assistance to Section 3 residents in the order of priority provided in 24 CFR 135.34(a)(2).
b) The parties to this Agreement will comply with the provisions of said Section 3 and the regulations issued pursuant thereto by the Secretary of Housing and Urban Development set forth in 24 CFR Part 135, and all applicable rules and orders of the Department issued thereunder prior to the execution of this contract. The parties to this contract certify and agree that they are under no contractual or other disability which would prevent them from complying with these requirements. c) The Grantee will include these Section 3 clauses in every contract and subcontract for Work in connection with the grant activity and will, at the direction of the State, take appropriate action pursuant to the contract or subcontract upon a finding that the Grantee or any contractor or subcontractor is in violation of regulations issued by the Secretary of Housing and Urban Development, 24 CFR Part 135 and, will not let any contract unless the Grantee or contractor or subcontractor has first provided it with a preliminary statement of ability to comply with the requirements of these regulations. d) Compliance with the provisions of Section 3, the regulations set forth in 24 CFR Part 135, and all applicable rules and orders of the Department issued thereunder prior to the execution of the Agreement shall be a condition of the federal financial assistance provided to the project, binding upon the Grantee, its successors and assigns. Failure January 9, 2025 Pg. 88
9 to fulfill these requirements shall subject the Grantee, its contractors and subcontractors, its successors and assigns to those sanctions specified by the grant or contract through which federal assistance is provided, and to such sanctions as are specified by 24 CFR Part 135.

4. Assurance of Compliance with Requirements Placed on Construction Contracts of $10,000 or more
The Grantee hereby agrees to place in every contract and subcontract for construction exceeding $10,000 the Notice of Requirement for Affirmative Action to ensure Equal Employment Opportunity (Executive Order 11246), the Standard Equal Employment Opportunity, and the Construction Contract Specifications. The Grantee furthermore agrees to insert the appropriate Goals and Timetables issued by the U.S. Department of Labor in such contracts and subcontracts.

5. Labor Standards –Federal Labor Standards Provisions
The Grantee shall cause or require to be inserted in full, in all such contracts subject to such regulations, provisions meeting the requirements of:

Davis-Bacon Act (40 U.S.C. § 276a, revised at 40 U.S.C. § 3142) requires that workers receive no less than the prevailing wages being paid for similar work in their locality. Prevailing wages are computed by the Department of Labor and are issued in the form of Federal wage decisions for each classification of work. The law applies to most construction, alteration, or repair contracts over $2,000.

Copeland “Anti-Kickback” Act (18 U.S.C. § 874) requires that workers be paid at least once a week without any deductions or rebates except permissible deductions.

Contract Work Hours and Safety Standards Act–CWHSSA (40 U.S.C. § 3701 et seq.) requires that workers receive “overtime” compensation at a rate of 1-1/2 times their regular hourly wage after they have worked 40 hours in one week.

Title 29, Code of Federal Regulations, Subtitle A, Parts 1, 3 and 5 are the regulations and procedures issued by the Secretary of Labor for the administration and enforcement of the Davis-Bacon Act, as amended.

January 9, 2025 Pg. 89
City of Avenal
919 Skyline Blvd.

Avenal, CA 93204
Phone: (559) 386-5766
AGENDA ITEM NO. 4.- F
TO: The Honorable Mayor and City Council
FROM: Antony V. López, City Manager
DATE: January 9, 2025
RE: Consider Resolution 2025-04, Authorizing the City Manager to Enter into an Agreement with Central Valley Receivables for City Debt Collection Services.

BACKGROUND:

For many years, the City utilized Kings Credit Services to collect delinquent utility accounts.

However, in October 2024, Kings Credit Services announced their closure and ceased operations within a week, leaving the City without a debt collection provider.

To address this gap, staff has reviewed multiple options for debt collection services and identified Central Valley Receivables (CVR) as the most suitable replacement. CVR offers a comparable commission rate (33%) to our previous agreement with Kings Credit Services and operates locally in the Central Valley.

Additionally, neighboring cities have successfully partnered with CVR, further affirming their credibility and effectiveness. CVR’s services align with the City’s needs, ensuring continuity in debt recovery efforts without disruption.

FINANCIAL IMPACT:

The commission rate for CVR is 33% on all monies collected, comparable to the City’s previous agreement, ensuring no additional financial burden, compared to not receiving any payments at all.

RECOMMENDATION:

By Resolution, authorize the City Manager to approve and execute an agreement with Central Valley Receivables for debt collection services on behalf of the City of Avenal.

January 9, 2025 Pg. 90

BEFORE THE CITY COUNCIL OF THE

CITY OF AVENAL
IN THE MATTER OF:

A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF AVENAL

AUTHORIZING THE CITY MANAGER

TO ENTER INTO AN AGREEMENT

WITH CENTRAL VALLEY

RECEIVABLES FOR DEBT

COLLECTION SERVICES
RESOLUTION 2025-_04_
WHEREAS, the City of Avenal previously relied on Kings Credit Services for debt collection services, which ceased operations in October 2024; and WHEREAS, the City requires a reliable and efficient debt collection agency to recover delinquent utility accounts and ensure fiscal accountability; and WHEREAS, Central Valley Receivables has been identified as a suitable replacement due to their competitive commission rate, local presence, and proven record of success with neighboring municipalities.

UPON MOTION OF COUNCIL MEMBER , SECONDED BY

COUNCIL MEMBER , THE FOLLOWING WAS PASSED,

APPROVED, AND ADOPTED BY THE CITY COUNCIL AT AN OFFICIAL MEETING HELD ON January 9, 2025, BY THE FOLLOWING VOTE:

AYES:

NOES:

ABSTAIN:

ABSENT:

ATTEST:

Alvaro Preciado, Mayor

CITY OF AVENAL
MARIA A. ORTIZ, City Clerk

CITY OF AVENAL
January 9, 2025 Pg. 91

* * * * * * * * * * * * * * * * * *
NOW THEREFORE, BE IT RESOLVED THAT THE CITY COUNCIL:

1. Finds that the foregoing recitals are true and correct.

2. Authorize the City Manager to approve and execute an agreement with Central Valley Receivables for debt collection services at a 33% commission rate on all monies collected.

3. Authorizes the City Manager, City Clerk, and all relevant City staff to carry out the terms and conditions of this resolution and to take all steps reasonably necessary, proper, and/or convenient and/or incidental thereto. * * * * * * * * * * * * * * * * * *
January 9, 2025 Pg. 92
Debt Based on:

PO BOX 19027
Fresno, CA 93790
Phone 559.878.2086
Fax 559.878.2832
www.cvragency.com

COLLECTION ASSIGNMENT FORM
Responsible Party (Last) (First) (Middle) Soc Sec#
Your Account/Reference Number:

Address (Good Address Yes / No ) Patient Name Patient DOB Last Payment Date:
/ /
/ /
City State Zip Home Phone
Date of Last Charge/Purchase:
/ /
/ /
Employment Position Work Phone
Date of Last Interest/Finance Charge:
/ /
/ /
Spouse/Cosigner (Last) (First) (Middle) Soc Sec#
Principle Amount Due:
$
$
Address DOB
Interest/Finance Charge Due:
$
$
City State Zip Home Phone
Total Due:
$
$
Employment Position Work Phone
Notes/Comments:

Please provide as much information as is available so that we may competently pursue your accounts. Copies of credit application, statements, ledgers, checks drawn on debtor’s bank account etc. are helpful in collecting your accounts.

These claims are exclusively assigned to Central Valley Receivables (CVR) and are subject to the Federal Fair Debt Collection Practices Act and California RobbinsRosenthal Act Regulations. We have supplied the date of last payment so this debt can be included on the credit file.

We agree to a 33% commission rate on all monies collected by CVR, settled with our approval or paid directly to our office. CVR is authorized to agree to settlements on our behalf in the event that we cease operation and/or cannot be located for such approval. We will pay ½ the regular rate if merchandise or equipment is returned as settlement on accounts. CVR will not be responsible for claims being barred by the statute of limitations and is not obligated to sue all claims. Authorization is given to endorse payments payable to us for assigned accounts, when these checks are deposited in the CVR Client Trust Account. Interest and other costs added to the amount will be retained by CVR. Accounts stopped or recalled within first 180 days will be considered paid in full and will be subject to a commission rate, as indicated above.

If suit is necessary, CVR is authorized to bring suit against the debtor listed above. Attorney and court costs will be advanced by CVR. An additional 10% will be added to the collection fee, total not to exceed 50% in the case of legal action or forwarding to an affiliate agency out of the area. Attorney, Court Costs and Interest fees will be retained from the first monies collected. We will not contact the debtor regarding these accounts after assignment or make payment arrangements.

We will report all payments upon receipt.

CREDITOR PHONE (_____)

ADDRESS
City State Zip E-mail

SUBMITTED BY
Signature Title Date
Account Receivable
Judgment/Case #
Contract/Note Returned Check (Attach copy of check)
Suit Filed-No Judgment
CVR
Central Valley Receivables
January 9, 2025 Pg. 93
CREDITOR/BUSINESS NAME PHONE (_____)

ADDRESS
City State Zip E-mail

SUBMITTED BY
Signature Title Date
Central Valley Receivables
PO BOX 19027
Fresno, CA 93790
Phone 559.878.2086
Fax 559.878.2832
www.cvragency.com

COLLECTION ASSIGNMENT AGREEMENT
Please provide as much information as is available so that we may competently pursue your accounts.

The last invoice, demographics and last payment date and amount is important to send us.

Claims are exclusively assigned to Central Valley Receivables (CVR) and are subject to the Federal Fair Debt Collection Practices Act and California Robbins-Rosenthal Act Regulations. We have supplied the date of last payment so the debt can be included on the credit file.

We agree to a 33% commission rate on all monies collected by CVR, settled with our approval or paid directly to our office. CVR is authorized to agree to settlements on our behalf in the event that we cease operation and/or cannot be located for such approval. CVR will not be responsible for claims being barred by the statute of limitations and is not obligated to sue all claims. Authorization is given to endorse payments payable to us for assigned accounts, when these checks are deposited in the CVR Client Trust Account. Interest and other costs added to the amount will be retained by CVR. Accounts stopped or recalled within first 180 days will be considered paid in full and will be subject to a commission rate, as indicated above.

If suit is necessary, CVR is authorized to bring suit against the debtor. Attorney and court costs will be advanced by CVR. An additional 10% will be added to the collection fee, total not to exceed 50% in the case of legal action or forwarding to an affiliate agency out of the area. Attorney, Court Costs and Interest fees will be retained from the first monies collected.

We will not contact the patient/customer regarding the account after assigned to CVR or make payment arrangements. We will report all payments made to us directly upon receipt.

Please input the following information and return to CVR:

Mail Checks and statements to: ____________________________________________________________ Contact Person Name: ________________________________________ Phone#: ____________________ Email: ________________________________________
Special Request: ________________________________________________________________________ ______________________________________________________________________________________ ______________________________________________________________________________________ January 9, 2025 Pg. 94
City of Avenal
919 Skyline Blvd.

Avenal, CA 93204
Phone: (559) 386-5766
AGENDA ITEM NO. 4. - G
TO: The Honorable Mayor and City Council
FROM: Griselda Price, Director of Administrative Services DATE: January 9, 2025
RE: Consider ratification and formal adoption of the Fiscal Year 2021-2022 Financial Audit
INFORMATION:

Mr. Ivan Sotomayor, CPA with Sotomayor and Associates, CPAs the City’s independent auditor, has submitted the FY 21/22 Audited Financial Statements for the Council/Agency Members on December 23, 2024. The FY 21/22 Audit is included in the Council Packet for the City Council/Successor Agency/PFA consideration.

The FY 21/22 Audit contains no findings, compared to previous audits that highlighted the City’s struggles to reconcile the finance system with the bank statements in FY 15/16; 16/17; 17/18; 18/19; and 19/20.

Of note, there was no report for the Single Audit given that the expenditures are below the single audit threshold of $750,000.

RECOMMENDATION:

By Resolution, formal acceptance of the FY 21/22 Audited Financial Statements, ratifying the City Manager’s acceptance of said audit and consent to continue with Sotomayor and Associates, CPAs for the FY 22/23 audit, with an upcoming representation letter.

January 9, 2025 Pg. 95

BEFORE THE CITY COUNCIL OF THE

CITY OF AVENAL
IN THE MATTER OF:

A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF AVENAL

RATIFYING AND FORMALLY
ACCEPTING THE FISCAL YEAR 2021-
2022 AUDITED FINANCIAL

STATEMENTS
RESOLUTION 2025-_05_
WHEREAS, the City of Avenal has received the Fiscal Year 2021-2022 Audited Financial Statements prepared by Sotomayor and Associates, CPAs, the City’s independent auditors; and
WHEREAS, the Fiscal Year 2021-2022 Audited Financial Statements contain no findings, reflecting the City’s continued progress in financial management and reconciliation processes; and
WHEREAS, the City Manager has reviewed and accepted the audit and recommends its formal adoption by the City Council.

UPON MOTION OF COUNCIL MEMBER , SECONDED BY

COUNCIL MEMBER , THE FOLLOWING WAS PASSED,

APPROVED, AND ADOPTED BY THE CITY COUNCIL AT AN OFFICIAL MEETING HELD ON January 9, 2025, BY THE FOLLOWING VOTE:

AYES:

NOES:

ABSTAIN:

ABSENT:

ATTEST:

Alvaro Preciado, Mayor

CITY OF AVENAL
MARIA A. ORTIZ, City Clerk

CITY OF AVENAL
January 9, 2025 Pg. 96

* * * * * * * * * * * * * * * * * *
NOW THEREFORE, BE IT RESOLVED THAT THE CITY COUNCIL:

1. Finds that the foregoing recitals are true and correct.

2. Formally accept and adopt the Fiscal Year 2021-2022 Audited Financial Statements as presented.

3. Ratify the City Manager’s acceptance of said audit.

4. Consent to continue retaining Sotomayor and Associates, CPAs, for the Fiscal Year 2022-2023 audit.

5. Authorizes the City Manager, City Clerk, and all relevant City staff to carry out the terms and conditions of this resolution and to take all steps reasonably necessary, proper, and/or convenient and/or incidental thereto. * * * * * * * * * * * * * * * * * *
January 9, 2025 Pg. 97
1 Management Representation Letter
City of Avena l 919 Skyline Blvd.

Avenal. CA 93204
Phone: (559) 386-5766
Fax: (559) 386-0629
12/23/2024
Sotomayor & Associates, LLP
699 Hampshire Rd. Suite 101
Westlake Village, CA 91361
This representation letter is provided in connection with your audit(s) of the financial statements of City of Avenal, which comprise the respective financial position of the governmental activities, the business-type activities, the aggregate discretely presented component units, each major fund, and the aggregate remaining fund information as of June 30, 2022, and the respective changes in financial position and, where applicable, cash flows for the year then ended, and the related notes to the financial statements, for the purpose of expressing opinions as to whether the financial statements are presented fairly, in all material respects, in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP).

Certain representations in this letter are described as being limited to matters that are material. Items are considered material, regardless of size, if they involve an omission or misstatement of accounting information that, in light of surrounding circumstances, makes it probable that the judgment of a reasonable person relying on the information would be changed or influenced by the omission or misstatement. An omission or misstatement that is monetarily small in amount could be considered material as a result of qualitative factors.

We confirm, to the best of our knowledge and belief, as of December 23, 2024, the following representations made to you during your audit.

Financial Statements
1) We have fulfilled our responsibilities, as set out in the terms of the audit engagement letter dated April 11, 2024, including our responsibility for the preparation and fair presentation of the financial statements in accordance with U.S. GAAP and for preparation of the supplementary information in accordance with the applicable criteria.
2) The financial statements referred to above are fairly presented in conformity with U.S. GAAP and include all properly classified funds and other financial information of the primary government and all component units required by generally accepted accounting principles to be included in the financial reporting entity. 3) We acknowledge our responsibility for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
4) We acknowledge our responsibility for the design, implementation, and maintenance of internal control to prevent and detect fraud.
5) Significant assumptions we used in making accounting estimates, including those measured at fair value, are reasonable.
6) Related party relationships and transactions, including revenues, expenditures/expenses, loans, transfers, leasing arrangements, and guarantees, and amounts receivable from or payable to related parties have been appropriately accounted for and disclosed in accordance with U.S. GAAP. 7) Adjustments or disclosures have been made for all events, including instances of noncompliance, subsequent to the date of the financial statements that would require adjustment to or disclosure in the financial statements or in the schedule of findings and questioned costs. 8) The effects of uncorrected misstatements are immaterial, both individually and in aggregate, to the financial statements as a whole for each opinion unit. A list of the uncorrected misstatements is attached to the representation letter.

January 9, 2025 Pg. 98
2 9) The effects of all known actual or possible litigation, claims, and assessments have been accounted for and disclosed in accordance with U.S. GAAP.
10) Guarantees, whether written or oral, under which the City of Avenal is contingently liable, if any, have been properly recorded or disclosed.

Information Provided
11) We have provided you with:
a) Access to all information, of which we are aware, that is relevant to the preparation and fair presentation of the financial statements, such as records, documentation, and other matters and all audit or relevant monitoring reports, if any, received from funding sources. b) Additional information that you have requested from us for the purpose of the audit. c) Unrestricted access to persons within the City of Avenal from whom you determined it necessary to obtain audit evidence.
d) Minutes of the meetings of City Council/Successor Agency or summaries of actions of recent meetings for which minutes have not yet been prepared.
12) All material transactions have been recorded in the accounting records and are reflected in the financial statements and the schedule of expenditures of federal awards. 13) We have disclosed to you the results of our assessment of the risk that the financial statements may be materially misstated as a result of fraud.
14) We have no knowledge of any fraud or suspected fraud that affects the City of Avenal and involves— • Management,
• Employees who have significant roles in internal control, or • Others where fraud could have a material effect on the financial statements. 15) We have no knowledge of any allegations of fraud or suspected fraud affecting the City of Avenal’s financial statements communicated by employees, former employees, regulators, or others. 16) We have no knowledge of instances of noncompliance or suspected noncompliance with provisions of laws, regulations, contracts, or grant agreements, or abuse, whose effects should be considered when preparing financial statements.
17) We have no known actual or possible litigation, claims, and assessments whose effects should be considered when preparing the financial statements.
18) We have disclosed to you the identity of the City of Avenal’s related parties and all the related party relationships and transactions of which we are aware.

Government-specific
19) There have been no communications from regulatory agencies concerning noncompliance with, or deficiencies in, financial reporting practices.
20) We have a process to track the status of audit findings and recommendations. 21) We have identified to you any previous audits, attestation engagements, and other studies related to the audit objectives and whether related recommendations have been implemented. 22) We have provided our views on reported findings, conclusions, and recommendations, as well as our planned corrective actions, for the report.
23) The City of Avenal has no plans or intentions that may materially affect the carrying value or classification of assets, deferred outflows of resources, liabilities, deferred inflows of resources, and fund balance or net position.
24) We are responsible for compliance with the laws, regulations, and provisions of contracts and grant agreements applicable to us, including tax or debt limits and debt contracts, and legal and contractual provisions for reporting specific activities in separate funds.

January 9, 2025 Pg. 99
3 25) We have identified and disclosed to you all instances that have occurred or are likely to have occurred, of fraud and noncompliance with provisions of laws and regulations that we believe have a material effect on the financial statements or other financial data significant to the audit objectives, and any other instances that warrant the attention of those charged with governance. 26) We have identified and disclosed to you all instances that have occurred or are likely to have occurred, of noncompliance with provisions of contracts and grant agreements that we believe have a material effect on the determination of financial statement amounts or other financial data significant to the audit objectives. 27) We have identified and disclosed to you all instances that have occurred or are likely to have occurred, of abuse that could be quantitatively or qualitatively material to the financial statements or other financial data significant to the audit objectives.
28) There are no violations or possible violations of budget ordinances, laws and regulations (including those pertaining to adopting, approving, and amending budgets), provisions of contracts and grant agreements, tax or debt limits, and any related debt covenants whose effects should be considered for disclosure in the financial statements, or as a basis for recording a loss contingency, or for reporting on noncompliance. 29) As part of your audit, you assisted with preparation of the financial statements and related notes [and schedule of expenditures of federal awards]. We acknowledge our responsibility as it relates to those nonaudit services, including that we assume all management responsibilities; oversee the services by designating an individual, preferably within senior management, who possesses suitable skill, knowledge, or experience; evaluate the adequacy and results of the services performed; and accept responsibility for the results of the services. We have reviewed, approved, and accepted responsibility for those financial statements and related notes and schedule of expenditures of federal awards.
30) The City of Avenal has satisfactory title to all owned assets, and there are no liens or encumbrances on such assets nor has any asset been pledged as collateral.
31) The City of Avenal has complied with all aspects of contractual agreements that would have a material effect on the financial statements in the event of noncompliance. 32) The financial statements include all component units as well as joint ventures with an equity interest, and properly disclose all other joint ventures and other related organizations. 33) The financial statements properly classify all funds and activities in accordance with GASB Statement No. 34 . 34) All funds that meet the quantitative criteria in GASBS Nos. 34 and 37 for presentation as major are identified and presented as such and all other funds that are presented as major are particularly important to financial statement users.
35) Components of net position (net investment in capital assets; restricted; and unrestricted) and classifications of fund balance (nonspendable, restricted, committed, assigned, and unassigned) are properly classified and, if applicable, approved.
36) Investments, derivative instruments, and land and other real estate held by endowments are properly valued. 37) Provisions for uncollectible receivables have been properly identified and recorded. 38) Expenses have been appropriately classified in or allocated to functions and programs in the statement of activities, and allocations have been made on a reasonable basis. 39) Revenues are appropriately classified in the statement of activities within program revenues, general revenues, contributions to term or permanent endowments, or contributions to permanent fund principal. 40) Interfund, internal, and intra-entity activity and balances have been appropriately classified and reported. 41) Special and extraordinary items are appropriately classified and reported. 42) Deposits and investment securities and derivative instruments are properly classified as to risk and are properly disclosed.
43) Capital assets, including infrastructure and intangible assets, are properly capitalized, reported, and, if applicable, depreciated.
44) We have appropriately disclosed the City of Avenal’s policy regarding whether to first apply restricted or unrestricted resources when an expense is incurred for purposes for which both restricted and unrestricted net position is available and have determined that net position is properly recognized under the policy.

January 9, 2025 Pg. 100
4 45) We are following our established accounting policy regarding which resources (that is, restricted, committed, assigned, or unassigned) are considered to be spent first for expenditures for which more than one resource classification is available. That policy determines the fund balance classifications for financial reporting purposes.
46) We acknowledge our responsibility for the required supplementary information (RSI). The RSI is measured and presented within prescribed guidelines and the methods of measurement and presentation have not changed from those used in the prior period. We have disclosed to you any significant assumptions and interpretations underlying the measurement and presentation of the RSI. 47) With respect to federal award programs:
a) We are responsible for understanding and complying with and have complied with, the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), including requirements relating to preparation of the schedule of expenditures of federal awards. b) We acknowledge our responsibility for preparing and presenting the schedule of expenditures of federal awards (SEFA) and related notes in accordance with the requirements of the Uniform Guidance, and we believe the SEFA, including its form and content, is fairly presented in accordance with the Uniform Guidance. The methods of measurement or presentation of the SEFA have not changed from those used in the prior period and we have disclosed to you any significant assumptions and interpretations underlying the measurement or presentation of the SEFA. c) If the SEFA is not presented with the audited financial statements, we will make the audited financial statements readily available to the intended users of the SEFA no later than the date we issue the SEFA and the auditor’s report thereon.
d) We have identified and disclosed to you all of our government programs and related activities subject to the Uniform Guidance compliance audit, and have included in the SEFA, expenditures made during the audit period for all awards provided by federal agencies in the form of federal awards, federal costreimbursement contracts, loans, loan guarantees, property (including donated surplus property), cooperative agreements, interest subsidies, insurance, food commodities, direct appropriations, and other direct assistance.
e) We are responsible for understanding and complying with, and have complied with, the requirements of federal statutes, regulations, and the terms and conditions of federal awards related to each of our federal programs and have identified and disclosed to you the requirements of federal statutes, regulations, and the terms and conditions of federal awards that are considered to have a direct and material effect on each major program.
f) We are responsible for establishing and maintaining, and have established and maintained, effective internal control over compliance for federal programs that provides reasonable assurance that we are managing our federal awards in compliance with federal statutes, regulations, and the terms and conditions of federal awards that could have a material effect on our federal programs. We believe the internal control system is adequate and is functioning as intended. g) We have made available to you all federal awards (including amendments, if any) and any other correspondence with federal agencies or pass-through entities relevant to federal programs and related activities.
h) We have received no requests from a federal agency to audit one or more specific programs as a major program.
i) We have complied with the direct and material compliance requirements (except for noncompliance disclosed to you), including when applicable, those set forth in the OMB Compliance Supplement, relating to federal awards and have identified and disclosed to you all amounts questioned and all known noncompliance with the direct and material compliance requirements of federal awards OR confirm that there were no amounts questioned and no known noncompliance with the direct and material compliance requirements of federal awards.
j) We have disclosed any communications from federal awarding agencies and pass-through entities concerning possible noncompliance with the direct and material compliance requirements, including communications received from the end of the period covered by the compliance audit to the date of the auditor’s report.

January 9, 2025 Pg. 101
5 k) We have disclosed to you the findings received and related corrective actions taken for previous audits, attestation engagements, and internal or external monitoring that directly relate to the objectives of the compliance audit, including findings received and corrective actions taken from the end of the period covered by the compliance audit to the date of the auditor’s report. l) Amounts claimed or used for matching were determined in accordance with relevant guidelines in OMB‘s Uniform Guidance (2 CFR part 200, subpart E).
m) We have disclosed to you our interpretation of compliance requirements that may have varying interpretations.
n) We have made available to you all documentation related to compliance with the direct and material compliance requirements, including information related to federal program financial reports and claims for advances and reimbursements.
o) We have disclosed to you the nature of any subsequent events that provide additional evidence about conditions that existed at the end of the reporting period affecting noncompliance during the reporting period.
p) There are no such known instances of noncompliance with direct and material compliance requirements that occurred subsequent to the period covered by the auditor’s report. q) No changes have been made in internal control over compliance or other factors that might significantly affect internal control, including any corrective action we have taken regarding significant deficiencies or material weaknesses in internal control over compliance, subsequent to the period covered by the auditor’s report.
r) Federal program financial reports and claims for advances and reimbursements are supported by the books and records from which the financial statements have been prepared. s) The copies of federal program financial reports provided to you are true copies of the reports submitted, or electronically transmitted, to the respective federal agency or pass-through entity, as applicable. t) We have issued management decisions for audit findings that relate to federal awards made to subrecipients and such management decisions have been issued within six months of acceptance of the audit report by the Federal Audit Clearinghouse. Additionally, we have followed-up ensured that the subrecipient has taken timely and appropriate action on all deficiencies detected through audits, on-site reviews, and other means that pertain to the federal award provided to the subrecipient. [Omit this item if there are no subrecipients.]
u) We have no subrecipient audits.
v) We have charged costs to federal awards in accordance with applicable cost principles. w) We are responsible for and have accurately prepared the summary schedule of prior audit findings to include all findings required to be included by the Uniform Guidance, and we have provided you with all information on the status of the follow-up on prior audit findings by federal awarding agencies and passthrough entities, including all management decisions. x) We are responsible for and have ensured the reporting package does not contain protected personally identifiable information.
y) We are responsible for and have accurately prepared the auditee section of the Data Collection Form as required by the Uniform Guidance.
z) We are responsible for taking corrective action on each audit finding of the compliance audit and have developed a corrective action plan that meets the requirements of the Uniform Guidance. aa) We have disclosed to you all contracts or other agreements with service organizations, and we have disclosed to you all communications from the service organizations relating to noncompliance at the service organizations.

Signature: Signature:

Title: Title:

January 9, 2025 Pg. 102

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City of Avenal
California
Report on Financial Statements
For the Year Ended June 30, 2022
January 9, 2025 Pg. 103
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DRAFT

CITY OF AVENAL
FOR THE FISCAL YEAR ENDED JUNE 30, 2022

TABLE OF CONTENTS
Page
INDEPENDENT AUDITOR’S REPORT......................................................................................................................................................1 BASIC FINANCIAL STATEMENTS:

Government-Wide Financial Statements:

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

Governmental Funds:

Balance Sheet...........................................................................................................................................................................................7 Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Position…................................................................................................................................................................8 Statement of Revenues, Expenditures and Changes in Fund Balances..............................................................................9 Reconciliation of the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balances to the Statement of Activities............................................................................................10 Proprietary Funds:

Statement of Net Position.................................................................................................................................................................12 Statement of Revenues, Expenses and Changes in Net Position.......................................................................................13 Statement of Cash Flows…..............................................................................................................................................................14 Fiduciary Funds:

Statement of Fiduciary Net Position – Successor Agency of the Redevelopment Agency.....................................................................................................................................................................15 Statement of Changes in Fiduciary Net Position – Successor Agency of the Redevelopment Agency….................................................................................................................................................................16 Notes to the Basic Financial Statements..............................................................................................................................................18

REQUIRED SUPPLEMENTARY INFORMATION
Schedule of Changes in the City’s Net Other Postemployment Benefits Liability and Related Ratios...............................................................................................................................................................................................................51 Proportionate Share of Net Pension Liability....................................................................................................................................52 Schedule of Contributions….....................................................................................................................................................................53 January 9, 2025 Pg. 104

DRAFT DRAFT

TABLE OF CONTENTS
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
(Continued)
Page
REQUIRED SUPPLEMENTARY INFORMATION (Continued)
Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget to Actual:

General Fund…......................................................................................................................................................................................54 CalHOME Special Revenue Fund.................................................................................................................................................55 Home Program Income Special Revenue Fund........................................................................................................................56 CDBG Program Income Special Revenue Fund......................................................................................................................57 Home Investment Special Revenue Fund...................................................................................................................................58 Notes to the Required Supplementary Information.................................................................................................................59

OTHER SUPPLEMENTARY INFORMATION
Nonmajor Governmental Funds............................................................................................................................................................61 Combining Nonmajor Governmental Funds Statements:

Combining Balance Sheet – Nonmajor Governmental Funds............................................................................................62 Combining Statement of Revenues, Expenditures and
Changes in Fund Balances – Nonmajor Governmental Funds...........................................................................................63 Combining Balance Sheet – Nonmajor Special Revenue Funds…...................................................................................64 Combining Statement of Revenues, Expenditures and
Changes in Fund Balances – Nonmajor Special Revenue Funds…..................................................................................65 Combining Balance Sheet – Nonmajor Capital Projects Fund...........................................................................................66 Combing Statement of Revenues, Expenditures, and
Changes in Fund Balance – Nonmajor Capital Projects Fund…........................................................................................67 OTHER INDEPENDENT AUDITOR’S REPORT
Independent Auditor’s Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards.......................................................................................................69 Independent Auditor’s Report on Compliance for Each Major Program and on Internal Control Over Compliance Required by Uniform Guidance............................................................................................71 Schedule of Expenditures of Federal Awards.............................................................................................................................................73 Notes to the Schedule of Expenditures of Federal Awards…................................................................................................................74

FINDINGS AND QUESTIONED COSTS
Schedule of Findings and Questioned Costs................................................................................................................................................75 Summary of Prior Year Findings .....................................................................................................................................................................76 Corrective Action Plan.........................................................................................................................................................................................78 January 9, 2025 Pg. 105
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INDEPENDENT AUDITOR’S REPORT
To the Honorable Mayor and City Council
City of Avenal, California
Report on the Audit of the Financial Statements
Opinions
We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Avenal, as of and for the year ended June 30, 2022, and the related notes to the financial statements, which collectively comprise City’s basic financial statements as listed in the table of contents.

In 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, and the aggregate remaining fund information of the City, as of June 30, 2022, and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.

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

Responsibilities of Management for the Financial Statements 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 statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.

Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with GAAS, we:
 Exercise professional judgment and maintain professional skepticism throughout the audit.

Sotomayor & Associates, LLP
Certified Public Accountants
699 Hampshire Road, Suite 101
Westlake Village, California 91361
(626) 397-4900
Fax: (626) 397-4908
E-mail: [email protected]
Web Site www.sotomayorcpa.com
January 9, 2025 Pg. 106
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 Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.  Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control.

Accordingly, no such opinion is expressed.
 Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.  Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for a reasonable period of time.

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

Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis and budgetary comparison information be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’s basic financial statements. The combining and individual nonmajor fund financial statements are presented for the purposes of additional analysis and are not a required part of the basic financial statements.

The combining and individual nonmajor fund financial statements are the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. 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 directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining and individual nonmajor fund financial statements are fairly stated, in all material respects, in relation to the basic financial statements as a whole.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated July 18, 2024 on our consideration of City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering City’s internal control over financial reporting and compliance.

Sotomayor & Associates, LLP
Certified Public Accountants
Westlake Village, CA
July 18, 2024
January 9, 2025 Pg. 107

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GOVERNMENT-WIDE FINANCIAL STATEMENTS
January 9, 2025 Pg. 108
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The notes to the basic financial statements are an integral part of this statement. 4 DRAFT

CITY OF AVENAL

STATEMENT OF NET POSITION
JUNE 30, 2022
Governmental Business-Type
Activities Activities Total

ASSETS
Cash and investments $ 7,777.220 $ 5,727,102 $ 13,504,322 Cash with fiscal agent 795,480 - 795,480
Receivables:

Consumer receivables - 998,072 998,072
Taxes 272,730 - 272,730
Intergovernmental 1,793,827 - 1,793,827
Grants 3,486,784 - 3,486,784
Community loans 11,803,963 - 11,803,963
Notes - - -
Internal balances 3,305.000 (3,305,000) -
Advances to other funds 1,480,000 275,392 1,755,392
Due from Successor Agency 3,736,731 - 3,736,731
Inventories - 73,694 73,694
Capital assets - - -
Non-depreciable 1,587,469 2,078,958 3,666,427
Depreciable, net of accumulated depreciation 18,811,905 10,490,175 29,302,080

Total assets 54,851,109 16,338,393 71,189,502

DEFERRED OUTFLOWS OF RESOURCES
Deferred outflows from pensions 755,092 438,840 1,193,932 Deferred outflows from OPEB 2,581,443 482,447 3,063,890

Total deferred outflows of resources 3,336,535 921,287 4,257,822

LIABILITIES
Accounts payable 703,574 281,960 985,534
Accrued interest payable 85,192 - 85,192
Consumer deposits - 107,475 107,475
Unearned revenue - - -
Due to Successor Agency 273,144 - 273,144
Due in one year:

Compensated absences - 106,102 106,102
Revenue bond payable 425,000 - 425,000
Noncurrent liabilities:

Compensated absences 147,766 - 147,766
Revenue bond payable 4,360,000 - 4,360,000
Net pension liability 707,202 922,603 1,629,805
Other postemployment benefit obligation 15,079,732 2,818,265 17,897,997

Total liabilities 21,781,610 4,236,405 26,018,014

DEFERRED INFLOWS OF RESOURCES
Deferred inflows from pensions 3,103,902 580,091 3,683,993 Deferred inflows from OPEB 861,469 889,052 1,750,521

Total deferred inflows of resources 3,965,371 1,469,143 5,434,514

NET POSITION
Net investment in capital assets 15,614,374 12,569,133 28,183,507 Restricted for:

Highway and streets - - -
Community development - - -
Unrestricted (2,440,600) (1,015,001) (3,455,601)

Total net position $ 13,173,774 $ 11,554,132 $ 24,727,906 January 9, 2025 Pg. 109
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The notes to the basic financial statements are an integral part of this statement. 5 DRAFT

CITY OF AVENAL

STATEMENT OF ACTIVITIES
FOR THE YEAR ENDED JUNE 30, 2022
Net (Expense) Revenue and
Program Revenues Changes in Net Position

Charges For
Operating
Grants and
Capital
Grants and Governmental
BusinessType Expenses Services Contributions Contributions Activities Activities Total FUNCTIONS/PROGRAMS: Governmental activities: General government $ 1,779,900 $ 79,531 $ 98,753 - $ (1,601,616) $ - $ (1,601,616) Building regulations 257,416 - - - (257,416) - (257,416) Planning - 30,885 - - 30,885 - 30,885
Community development 639,605 292,965 223,902 - (122,738) - (172,738) Public safety: -
Law enforcement 3,156,089 163,279 - - (2,992,810) - (2,992,810) Animal control 279,138 77,755 - - (201,383) - (201,383) Parks and recreation 250,422 8,890 - - (241,532) - (241,532) Highway & Streets 669,046 - 4,622,911 - 3,953,865 - 3,953,865 Interest on long-term debt 224,326 - - - (224,326) - (224,326)

Total governmental activities 7,255,942 653,305 4,945,566 - (1,657,071)) - (1,657,071)

Business-type activities:

Water 3,358,533 3,043,490 - - - (315,043) (315,043)
Sewer 1,869,694 1,697,894 - - - (171,800) (171,800)
Solid waste 824,177 615,928 123,747 - - (84,502) (84,502) Streetlight 59,238 61,803 - - - 2,566 2,566

Total business-type activities 6,111,642 5,419,115 123,747 - - (568,778) (568,778) Total $ 13,367,584 $ 6,072,420 $ 5,069,313 $ - $ (1,657,071) $ (568,778) $ (2,2225849) General revenues: Taxes: Property taxes 398,714 - 398,714 Sales taxes 376,675 - 376,675
Franchise taxes 330,156 - 330,156
Other taxes 10,313 - 10,313
Motor vehicle in-lieu 2,082,528 - 2,082,528
Rental income 653,038 - 653,038
Investment income 244,369 5,629 249,998
Miscellaneous 159,956 95,210 255,166
Transfers (493,735) 493,735 -

Total general revenues and transfers 3,762,014 594,574 4,356,588

Change in net position 2,104,943 25,796 2,130,739

Net position - beginning 11,068,831 11,528,336 22,597,167

Prior period restatement* - - -
Net position - beginning (restated) 11,068,831 11,528,336 22,597,167

Net position - ending $ 13,173,774 $ 11,554,132 $ 24,727,906

January 9, 2025 Pg. 110

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January 9, 2025 Pg. 111

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FUND FINANCIAL STATEMENTS
January 9, 2025 Pg. 112
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CITY OF AVENAL
The notes to the basic financial statements are an integral part of this statement. 7 DRAFT
BALANCE SHEET – GOVERNMENTAL FUNDS
JUNE 30, 2022
General
Fund
Avenal
Public
Financing
Authority
Debt Service
Fund
CalHOME
Special
Revenue
Fund
HOME
Program
Income
Special
Revenue
Fund
CDBG
Program
Income
Special
Revenue
Fund
Home Investment
Special Revenue
Funds
Other
Governmental
Funds
Total
Governmental
Funds

ASSETS

Cash and investments $ 2,540,441 $ - $ 259,944 $ 220,394 $ 104,750 $ 446 $ 4,654,245 $ 7,777,220 Cash with fiscal agent 246,927 548,553 - - - - - 795,480 Receivables:

Taxes 272,730 - - - - - - 272,730
Intergovernmental - - - - - - 1,793,827 1,793,827
Community loans - - 2,500,124 5,435,801 3,868,038 - - 11,803,963 Notes - - - - - - - -
Interfund receivables - - - - - - - -
Due from Successor Agency - 3,736,731 - - - - - 3,736,731 Advances to other funds - 1,480,000 - - - - - 1,480,000

Total assets $ 3,060,098 $ 5,765,284 $ 2,757068 $ 5,656,195 $ 3,972,788 $ 446 $ 6,448,072 $ 27,659,951

LIABILITIES AND FUND BALANCES
Liabilities:

Accounts payable $ 333,008 $ - $ 38,078 $ 160,581 $ - $ - $ 171,907 $ 703,574 Due to Successor Agency - 273,144 - - - - - 273,144
Interfund payables - - - - - - - -
Advances from other funds - 275,392 - - - - - 275,392
Unearned Revenue 64,143 - - - - - 4,323,325 4,387,468

Total liabilities 397,151 548,536 38,078 160,581 - - 4,495,232 5,639,578

DEFERRED INFLOWS OF

RESOURCES
Unavailable revenues - loans - - 2,500,124 5,435,801 3,948,553 - - 11,884,478 Total deferred inflows of resources - - 2,500,124 5,435,801 3,948,553 - - 11,884,478

Fund balances:

Nonspendable:

Notes receivable - - - - - - - -
Restricted for:

Public safety - - - - - - - -
Highways and streets - - - - - - - -
Community development - - - - - - - -
Debt service - - - - - - - -
Committed:

Capital projects - - - - - - - -
Assigned:

General government - - - - - - - -
Unassigned 2,662,947 5,216,748 218,866 59,813 24,235 446 1,952,840 10,135,895

Total fund balances 2,662,947 5,216,748 218,866 59,813 24,235 446 1,952,840 10,135,895

Total liabilities and fund balances $ 3,060,098 $ 5,765,284 $ 2,757,068 $ 5,656,195 $ 3,972,788 $ 446 $ 6,448,072 $ 27,659,951 January 9, 2025 Pg. 113
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The notes to the basic financial statements are an integral part of this statement. 8 CITY OF AVENAL
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RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE

SHEET TO THE STATEMENT OF NET POSITION
JUNE 30, 2022
Amounts reported for governmental activities in the statement of net position are different because:

Total fund balances - governmental funds $ 10,135,895
Capital assets used in governmental activities were not current financial resources and, therefore, were not reported in the governmental funds. 20,399,374 Long-term liabilities were not due and payable in the current period; therefore, they are not reported in the governmental funds balance sheet:

Net pension liability (707,202)
Other postemployment benefits (15,079,732)
Loan payable (4,785,000)
Compensated absences (147,766)
Unmatured interest on long-term debt is not accrued in the governmental funds, but rather is recognized as an expenditure when due. (85,192)

Pension related deferrals are reported as deferred outflows and inflows of resources on the Statement of Net Position. (106,377)

Post employment benefit deferrals are reported as deferred outflows and inflows of resources on the Statement of Net Position (522,459)

Other long-term assets are not available to pay for current period expenditures and, therefore, they are deferred in the governmental funds. 4,072,233 Net position of governmental activities $ 13,173,774
January 9, 2025 Pg. 114
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The notes to the basic financial statements are an integral part of this statement. 9 CITY OF AVENAL
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STATEMENT OF REVENUES, EXPENDITURES AND

CHANGES IN FUND BALANCES - GOVERNMENTAL FUNDS
JUNE 30, 2022
General
Fund
Avenal
Public
Financing
Authority
Debt Service
Fund
CalHOME
Special
Revenue
Fund
HOME
Program
Income
Special
Revenue
Fund
CDBG
Program
Income
Special
Revenue
Fund
Home
Investment
Special Revenue
Funds
Other
Governmental
Funds
Total
Governmental
Funds

REVENUES
Property taxes 2,475,421 - - - - - - 2,475,421
Other taxes 722,229 - - - - - - 722,229
Intergovernmental revenues 176,644 - - - - - 1,690,595 1,867,239 Charges for services 136,700 - - - - - - 136,700
Licenses and permits 348,401 - - - - - - 348,401
Fines and penalties 16,995 - - - - - - 16,995
Investment income 12,361 230,455 86 89 26 - 1,352 244,369 Rents 649,738 - - - - - 3,300 653,038
Loan repayments - - 3,863 (250) (880) - - 2,733
Other revenue 176,051 - - - - - - 176,051

Total revenues 4,714,540 230,455 3,949 (161) (854) - 1,695,247 6,643,176

EXPENDITURES
Current:

General government 892,159 - - - - - 462,261 1,354,420
Building regulation 257,416 - - - - - - 257,416
Community development 128,391 - 4,778 145,295 350 - 104,773 283,587 Public safety:

Law enforcement 3,156,089 - - - - - - 3,156,089
Animal control 242,568 - - - - - - 242,568
Parks and recreation 675,088 - - - - - 1,350 676,438
Highways and streets - - - - - - 467,802 467,802
Capital outlay:

General government 37,384 - - - - - - 37,384
Building regulation - - - - - - - -
Community development - - - - - - - -
Public safety:

Law enforcement - - - - - - - -
Animal control - - - - - - - -
Parks and recreation - - - - - - - -
Highways and streets - - - - - - 119,243 119,243
Debt service: -
Principal - - - - - - - -
Interest - 224,326 - - - - - 224,326

Total expenditures 5,389,095 224,326 4,778 145,295 350 - 1,155,429 6,919,273

Excess (deficiency) of revenues over
(under) expenditures (674,555) 6,129 (829) (145,456) (1,204) - 539,818 (276,097)

OTHER FINANCING SOURCES
(USES)
Transfers in - - - - - - - -
Transfers out (28,302) - - - - - (465,433) (493,735)

Total other financing sources (uses) (28,302) - - - - - (465,433) (493,735)

Net change in fund balances (702,857) 6,129 (829) (145,456) (1,204) - 74,385 (769,832)

Fund balances - beginning 3,365,804 5,210,619 219,695 205,269 25,439 446 1,878,455 10,905,727

Prior Period adjustments - - - - - - - -

Fund balances - ending $ 2,662,947 $ 5,216,748 $ 218,866 $ 59,813 $ 24,235 $ 446 $ 1,952,840 $ 10,135,895 January 9, 2025 Pg. 115
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CITY OF AVENAL
The notes to the basic financial statements are an integral part of this statement. 10 DRAFT

RECONCILIATION OF THE GOVERNMENTAL FUNDS

STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN

FUND BALANCES TO THE STATEMENT OF ACTIVITIES
FOR THE YEAR ENDED JUNE 30, 2022
Amounts reported for governmental activities in the statement of activities are different because:

Net change in fund balances - total governmental funds $ (769,832)

Governmental funds report capital outlay as expenditures. However, in the statement of activities, the costs of those assets are capitalized. This is the amount of capital assets recorded. 541,851

Depreciation expense on capital assets is reported in the government-wide statement as changes in net position, but it does not require the use of current financial resources. Therefore, depreciation expense is not reported as an expenditure in the governmental funds. (1,405,419)

Changes to net pension liability and pension related deferred outflows and inflows of resources do not require the use of current financial resources and therefore are not reported as expenditures in governmental funds. (813,579)

Community loans are reported in the governmental funds as expenditures and are not expenses in the statement of activities. This is the amount of community loans given. (11,803,963)
Compensated absences expense reported in the statement of activities does not require the use of current financial resources and, therefore, is reported as an expenditure in the governmental funds.

(502,459)

Repayment of long-term principal is an expenditure in governmental funds, but the repayment reduced long-term liabilities in the government-wide statement of net position. 410,000

Other post-employment benefit expense is reported in the government-wide statement of activities, but it does not require the use of current financial resources.

Therefore, the expense is not reported as an expenditure in the governmental funds. 16,448,344

Change in net position of governmental activities $ 2,104,943

January 9, 2025 Pg. 116

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January 9, 2025 Pg. 117

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PROPRIETARY FUNDS
January 9, 2025 Pg. 118
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CITY OF AVENAL
The notes to the basic financial statements are an integral part of this statement. 12 DRAFT

STATEMENT OF NET POSITION

PROPRIETARY FUNDS
JUNE 30, 2022
Water Sewer Solid Waste Street Light Fund Fund Fund Fund Total ASSETS Current assets: Cash and investments $ 1,998,851 $ 2,778,172 $ 349,949 $ 600,130 $ 5,727,102 Consumer receivables 536,996 301,385 148,411 11,280 998,072 Supplies inventory 60,375 13,319 - - 73,694
Other assets - - - - -

Total current assets 2,596,222 3,092,876 498,360 611,410 6,798,868

Noncurrent assets:

Advances to other funds 275,392 - - - 275,392
Capital assets:

Nondepreciable 101,000 - - - 101,000
Construction in progress 570,433 1,407,525 - - 1,977,958 Depreciable, net 7,894,295 2,123,694 - 472,186 10,490,175

Total noncurrent assets 8,841,120 3,531,219 - 472,186 12,844,525

Total assets 11,437,342 6,624,095 498,360 1,083,596 19,643,393

DEFERRED OUTFLOWS OF

RESOURCES
Deferred outflows from OPEB 184,550 207,219 90,678 - 482,447 Deferred outflows from pensions 173,751 236,816 28,273 - 438,840

Total deferred outflows of resources 358,301 444,035 118,951 - 921,287

LIABILITIES
Current liabilities:

Accounts payable 203,631 70,030 4,123 4,176 281,960
Deposits 107,475 - - - 107,475
Compensated absences - - - - -

Total current liabilities 311,106 70,030 4,123 4,176 389,435

Noncurrent liabilities:

Advances from other funds 3,305,000 - - - 3,305,000
Compensated absences 34,684 66,265 5,153 - 106,102
Net pension liability 364,779 498,266 59,558 - 922,603
Other postemployment benefits obligation 1,078,065 1,210,492 529,708 - 2,818,265

Total noncurrent liabilities 4,782,528 1,775,023 594,419 - 7,151,970

Total liabilities 5,093,634 1,845,053 598,542 4,176 7,541,405

DEFERRED INFLOWS OF RESOURCES
Deferred inflows from OPEB 221,901 249,159 109,031 - 580,091 Deferred inflows from pensions 351,719 479,988 57,345 - 889,052

Total deferred inflows of resources 573,620 729,147 166,376 - 1,469,143

NET POSITION
Net investment in capital assets 8,565,728 3,531,219 - 472,186 12,569,133 Unrestricted (2,437,339) 962,711 (147,607) 607,234 (1,015,001)

Total net position $ 6,128,389 $ 4,493,930 $ (147,607) $ 1,079,420 $ 11,554,132

January 9, 2025 Pg. 119
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The notes to the basic financial statements are an integral part of this statement. 13 CITY OF AVENAL
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STATEMENT OF REVENUES, EXPENSES AND

CHANGES IN NET POSITION

PROPRIETARY FUNDS
FOR THE YEAR ENDED JUNE 30, 2022
Water Sewer Solid Waste Streetlight Fund Fund Fund Fund Total Operating revenues Charges for services $ 3,327,246 $ 1,603,688 $ 547,149 $ 61,805 $ 5,539,888

Operating expenses:

Personnel costs 791,100 1,040,558 98,736 - 1,930,394
Operations 410,174 97,173 - - 507,347
Contract services - - 582,421 - 582,421
Franchise 83,334 - - - 83,334
Utilities 1,235,446 189,254 - 31,279 1,455,979
Administration 392,840 400,336 143,020 - 936,198
Depreciation 485,014 142,373 - 27,959 655,346
Total operating expenses 3,397,908 1,869,694 824,177 59,238 6,,151,017

Operating income (loss) (70,662) (266,006) (277,028) 2,567 (611,129)

Nonoperating revenues (expenses):

Connection fees 23,624 17,458 - - 41,082
Other revenue 77,508 - 16,309 1,393 95,210
Other surcharges and surtaxes - - 123,747 - 123,747
Interest income 2,971 1,942 435 281 5,629
Department of Correction - 11,213 - - 11,213
Interest expense (167,850) - - - (167,850)

Total nonoperating revenues
(expenses) (63,747) 30,613 140,491 1,674 109,031

Other financing sources (uses):

Transfers in/(out) 209,423 318,471 - - 527,894

Total other financing sources (uses) 209,423 318,471 - - 527,894

Change in net position 75,014 83,078 (136,537) 4,241 25,796

Net position - beginning 6,053,375 4,410,852 (11,070) 1,075,179 11,528,336

Prior period restatement* - - - - -
Net position – beginning 6,053,375 4,410,852 (11,070) 1,075,179 11,528,336

Net position - ending $ 6,128,389 $ 4,493,930 $ (147,607) $ 1,079,420 $ 11,554,132

January 9, 2025 Pg. 120
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The notes to the basic financial statements are an integral part of this statement. 14 CITY OF AVENAL
DRAFT

STATEMENT OF CASH FLOWS

PROPRIETARY FUNDS
FOR THE YEAR ENDED JUNE 30, 2022

Water Sewer Solid Waste Street Light Fund Fund Fund Fund Total Cash flows from operating activities: Cash received from customers $ 2,744,793 $ 1,664,171 $ 543,178 $ 58,743 $ 5,010,885 Cash payments to suppliers for goods and services (1,935,549) (653,904) (41,498) (27,518) (2,658,469) Cash payments to employees for services (848,322) (1,532,868) (103,703) - (2,484,893) Cash payments to Other - - (678,348) - (678,348)

Net cash provided (used) by operating activities (39,078) (522,601) (280,371) 31,225 (810,825)

Cash flows from noncapital financing activities:

Prior period adjustment - - - - -
Cash received/paid from other funds 59,423 318,471 - 1,393 379,287 Cash received for connection fees 101,132 28,671 140,056 - 269,859

Net cash provided (used) by noncapital financing activities 160,555 347,142 140,056 1,393 649,146

Cash flows from capital and related financing activities:

Acquisition of capital assets (21,676) - - - (21,676)
Gain (Loss) on Disposal of Equipment 1,791 1,791
Interest paid on capital debt (167,850) - - - (167,850)

Net cash provided (used) by capital and related financing activities (187,735) - - - (187,735)

Cash flows from investing activities:

Interest on investments 2,971 1,942 435 281 5,629

Net cash provided (used) by investing activities 2,971 1,942 435 281 5,629

Increase (decrease) in cash and cash equivalents (63,287) (173,517) (139,880) 32,899 (343,785)

Cash and cash equivalents - July 1 2,062,138 2,951,689 489,829 567,231 6,070,887

Cash and cash equivalents - June 30 $ 1,998,851 $ 2,778,172 $ 349,949 $ 600,130 $ 5,727,102 Reconciliation of Operating Income (Loss) to Net Cash Provided (Used) by Operating Activities Operating income (loss) $ (70,662) $ (266,006) $ (277,028) $ 2,567 $ (611,129)

Adjustments to reconcile operating income (loss) to
net cash provided (used) by operating activities:

Depreciation 485,014 142,373 - 27,959 655,346
Changes in assets, deferred outflows of resources,
Liabilities and deferred inflow of resources:
(Increase) decrease in consumer receivables 9,953 (11,586) (16,140) (1,246) (19,019) (Increase) decrease in supplies inventory (2,177) 6,248 - - 4,071 (Increase) decrease in receivables from other funds (275,392) - - - (275,392) (Increase) decrease in deferred outflows of resources
for pensions 20,296 20,776 2,085 - 43,157
(Increase) decrease in deferred outflows of resources
for OPEB (54,797) (61,205) - - (116,002)
Increase (decrease) in accounts payable 22,345 26,612 (41,497) 1,932 9,392 Increase (decrease) in consumer deposits 11,577 - - - 11,577 Increase (decrease) in compensated absences payable 2,657 6,146 667 - 9,470 Increase (decrease) in other postemployment benefits
obligation (175,352) (382,961) 59,261 13 (499,039)
Increase (decrease) in net pension liability (399,000) (514,127) (59,373) - (972,500) Increase (decrease) in deferred inflows of resources
for pensions 316,175 432,586 51,654 - 800,415
Increase (decrease) in deferred inflows of resources
for OPEB 70,285 78,543 - - 148,828
Net cash provided (used) by operating activities $ (39,078) $ (522,601) $ (280,371) $ 31,225 $ (810,825) January 9, 2025 Pg. 121
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CITY OF AVENAL

STATEMENT OF FIDUCIARY NET POSITION

SUCCESSOR AGENCY OF THE REDEVELOPMENT AGENCY
JUNE 30, 2022
Trust
Funds
The notes to the basic financial statements are an integral part of this statement. 15 DRAFT
ASSETS
Current assets:

Cash and investments $ 278,188
Due from City of Avenal 273,144
Total current assets 551,332
Land Inventory -
Total noncurrent assets -
Total assets 551,332

LIABILITIES
Current liabilities:

Accounts payable 3,645
Total current liabilities 3,645
Due to City of Avenal Public Finance Authority 1,480,000 Total noncurrent liabilities 1,480,000
Total liabilities 1,483,645

NET POSITION
Held in trust
$ (932,313)
January 9, 2025 Pg. 122
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CITY OF AVENAL

STATEMENT OF CHANGES IN FIDUCIARY NET POSITION

SUCCESSOR AGENCY OF THE REDEVELOPMENT AGENCY
JUNE 30, 2022
Trust
Funds
The notes to the basic financial statements are an integral part of this statement. 16 DRAFT

ADDITIONS
Intergovernmental revenues $ 443,377
Interest 82
Total additions 443,459

DEDUCTIONS
Planning and community development 116,823
Bond principal payments -
Interest and fiscal charges 78,500
Total deductions 195,323
Change in net position 248,136
Net position - beginning (1,180,449)
Prior year adjustments -
Net position - ending $ (932,313)
January 9, 2025 Pg. 123

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NOTES TO THE BASIC FINANCIAL STATEMENTS
January 9, 2025 Pg. 124
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CITY OF AVENAL

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
18 DRAFT
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The financial statements of the City of Avenal have been prepared in conformity with generally accepted accounting principles (GAAP) as applied to governmental units. The Governmental Accounting Standards Board is the accepted standard-setting body for governmental accounting and financial reporting principles. The most significant of the government’s accounting principles are described below.

Reporting Entity
The City of Avenal (the “City”) was incorporated in 1979 as a general law city. The City has a council/manager form of government and is governed by a five-member elected council. The City Manager is appointed by the City Council. The City provides the following services: public safety (law enforcement, animal control, and emergency services), water utility, sanitation (solid waste disposal and sanitary wastewater), parks and recreation, planning and community development, public works, street maintenance, building regulation and general administrative services.

The accompanying basic financial statements include the financial activities of the City; the primary government; and its component unit, the Avenal Public Financing Authority (the “Authority”). Financial information for the City and this component unit are accounted for in the accompanying financial statements in accordance with principles defining the governmental reporting entity adopted by the Governmental Accounting Standards Board. The City Council members, in separate sessions, serve as the governing board of the Authority. As such, this entity is presented on a blended basis.

No separate annual financial statements are prepared for the Authority.

Blended Component Units
The Avenal Public Financing Authority (the Authority) is a joint exercise of powers authority organized and existing under and pursuant to a Joint Exercise of Powers Agreement dated March 20, 1989. The agreement is between the City and the Authority, and under the provisions of Articles 1 through 4 (commencing with Section 6500) of Chapter 5 of Division 7 of Title 1 of the Government Code for the purpose of financing the acquisition of bonds, notes and other obligations to provide financing for public capital improvements to be owned by the City or the Authority. The City Council acts as the governing board of the Authority and is responsible for the Authority’s fiscal and administrative activities. The funds of the Authority have been included in the governmental activities of the financial statements.

Basis of Presentation
The accounts of the City are organized on the basis of funds. A fund is an independent fiscal and accounting entity with a self-balancing set of accounts. Fund accounting segregates funds according to their intended purpose and is used to aid management in demonstrating compliance with finance-related legal and contractual provisions. The minimum number of funds is maintained consistent with legal and managerial requirements.

The statement of net position and the statement of activities display information about the primary government (the City) and its component unit. These statements include the financial activities of the overall government, except for fiduciary activities. Eliminations have been made to minimize the double-counting of internal activities. These statements distinguish between the governmental and business-type activities of the City. Governmental activities are generally financed through taxes, intergovernmental revenues, and other non-exchange transactions. Business-type activities are financed in whole or in part by fees charged to external parities.

January 9, 2025 Pg. 125
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CITY OF AVENAL

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Basis of Presentation (Continued)
The statement of activities presents a comparison between direct expenses and program revenues for each different identifiable activity of the City’s business-type activities and for each of the City’s governmental activities. Direct expenses are those that are specifically associated with a program or function and, therefore, are included in the program expense reported for individual function. Certain indirect costs, which cannot be identified and broken down, are included in the program expense reported for individual functions and activities. Program revenues include 1) fines, fees, and charges paid by the recipients of goods and services offered by the programs and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular program. Revenues that are not classified as program revenues, including all taxes are presented instead as general revenues.

Certain eliminations have been made as prescribed by GASB Statement No. 34 in regard to interfund activities, payables and receivables. All internal balances in the statement of net position have been eliminated, except those representing balances between the governmental activities and the business-type activities, which are presented as internal balances and eliminated in the total primary government column. In the statement of activities, interfund transactions have been eliminated; however, those transactions between governmental and business-type activities have not been eliminated. The following interfund activities have been eliminated: Due to/Due from Other Funds, Advance to Other Funds/Advance from Other Funds, and Transfers In/Transfer Out.

Fund Financial Statements – The fund financial statements provide information about the City’s funds. Separate statements for each fund category – governmental and proprietary – are presented. The emphasis of fund financials is on major governmental and enterprise funds, each displayed in a separate column. All remaining governmental and enterprise funds are aggregated and reported as nonmajor funds. All accompanying schedules are presented to reconcile and explain the differences in funds and changes in fund balances as presented in these statements to the net position and changes in net position presented in the government-wide financial statements.

Propriety fund operating revenues, such as charges for services, result from exchange transactions associated with the principal activity of the fund. Exchange transactions are those in which each party receives and gives up essentially equal values. Nonoperating revenues, such as subsidies and investment earnings, result from non-exchange transactions or ancillary activities. Operating expenses are those expenses that are essential to the primary operations of the fund. All other expenses are reported as nonoperating expenses.

The City reports the following major governmental funds:

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

The Avenal Public Financing Authority Debt Service Fund is used to account for the repayment of debt issued by the Avenal Public Financing Authority.

The CalHOME Special Revenue Fund is used to account for CalHOME grant activities.

The HOME Program Income Special Revenue Fund is used to account for HOME Investment Partnership loan repayments. Receipts are transferred to the appropriate funds.

The CDBG Program Income Special Revenue Fund is used to account for community development block grant loan repayments.

The HOME Investment Special Revenue Funds is used for federal HOME Investment Partnership grants activity.

January 9, 2025 Pg. 126
DRAFT
20 DRAFT

CITY OF AVENAL

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Basis of Presentation (Continued)
Enterprise fund financial statements include a statement of net position, a statement of revenues, expenses and changes in net position, and a statement of cash flows for each major enterprise fund.

The City has four enterprise funds – the Water, Sewer, Solid Waste, and Street Light – which are used to account for operations that are financed and operated in a manner similar to private business enterprise. In an enterprise fund, the intent of the City Council is that the costs (expenses, including depreciation) of providing services to the general public, on a continuing basis, be financed or recovered primarily through user charges.

The City reports the following major proprietary funds:

The Water Fund is used to account for financial activity of the water utility system.

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

The Solid Waste Fund is used to account for the financial activity of the solid waste utility system.

The Street Light Fund is used to account for the financial activity of the street light system.

The City’s fiduciary funds represent agency trust funds, which are custodial in nature (assets equal liabilities) and do not involve measurement of results of operations. The agency trust funds are accounted for on an economic resources measurement focus and accrual basis of accounting.

The City reports the following fiduciary fund:

The Successor Agency of the Redevelopment Agency is used to account for assets liabilities of the former redevelopment agency until they are distributed to other units of state and local government as a result of the dissolution of the redevelopment agency.

Measurement Focus Basis of Accounting
Government-Wide and Proprietary Fund Financial Statements – The government-wide and proprietary fund financial statements are reported using the economic resources measurement focus. The government-wide and proprietary fund financial statements are reported using the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded at the time liabilities are incurred, regardless of when the related cash flow takes place. Nonexchange transactions, in which the City gives (or receives) value without directly receiving (or giving) equal value in exchange, include property and sales taxes, grants, entitlements, and donations. On an accrual basis, revenue from property taxes is recognized in the fiscal year for which the taxes are levied. Revenues from sales taxes are recognized when the underlying transactions take place. Revenues from grants, entitlements, and donations are recognized in the fiscal year in which all eligibility requirements have been satisfied.

January 9, 2025 Pg. 127
DRAFT
21 DRAFT

CITY OF AVENAL

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Measurement Focus, Basis of Accounting (Continued)
Governmental Fund Financial Statements – Governmental funds are reported using current financial resources measurement focus and modified accrual basis of accounting. Under the modified accrual basis of accounting, revenues are recognized when measurable and available. Property and sales taxes, interest, certain state and federal grants, and charges for services are accrued when their receipt occurs within sixty days after the end of the accounting period so as to be both measurable and available. Expenditures are generally recorded only when payment is due. General capital assets acquisitions are reported as expenditures in governmental funds. Proceeds of general long-term debt and capital leases are reported as other financing sources.

The City applies all applicable GASB pronouncements (including all NCGA Statements and Interpretations currently in effect), as well as the following pronouncements issued on or before November 30, 1989, unless those pronouncements conflict with or contradict GASB pronouncements: Financial Accounting Standards Board (FASB) Statements and Interpretations, Accounting Principles Board (APB) Opinions, and Accounting Research Bulletins (ARB) of the committee on Accounting Procedure. In addition, the City applies all FASB Statements and Interpretations issued after November 30, 1989, except those that conflict with or contradict GASB pronouncements, to its business-type activities.

Propriety funds distinguish operating revenues and expenses from non-operating items. Operating revenues, such as charges for services, result from exchange transactions associated with the principal activity of each fund. Nonoperating revenues, such as interest income, state and federal grants, and subsidies, result from nonexchange transactions or ancillary activities. Operating expenses include costs for providing services and delivering goods such as administrative expenses and depreciation on capital assets. All other expenses not meeting this definition are reported as non-operating expenses.

Assets, Liabilities and Net Position
Cash and Cash Equivalents
For purposes of the statement of cash flows, the City considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents.

All cash and cash equivalents of the proprietary funds are pooled with the City’s pooled cash and cash equivalents.

The City follows the practice of pooling the cash from all funds for investment purposes.

Receivables
Proprietary fund receivables are shown net of allowance for uncollectible accounts. All customers are billed monthly.

The estimated value of services provided, but unbilled at year-end, has been included in the accompanying financial statements.

Grant and entitlement revenues are recorded as receivables in the funds when all eligibility requirements have been met.

The corresponding governmental fund revenues are recorded when they become available, with the differences recorded as deferred revenue. Proprietary fund revenues are recorded as non-operating revenues when the receivables are recorded. Some grant and entitlement revenues are not susceptible to accrual, in which case the corresponding revenues are recorded when received.

The City accrues as receivable all property taxes received during the first sixty (60) days of the new fiscal year.

January 9, 2025 Pg. 128
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CITY OF AVENAL

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Assets, Liabilities and Net Position (Continued)
Supplies Inventory and Prepaid Items
Inventory items are recorded as expenditures at the time of purchase. Records are not maintained for inventory and supplies on hand.

Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements.

Interfund Transactions
Activity between funds that represent lending/borrowing arrangements outstanding at the end of the fiscal year is referred to as either “interfund receivables/payables” (i.e. the current interfund loans) or “advances to/advances from” (i.e. the noncurrent interfund loans). Advances between funds, as reported in the fund financial statements, are offset by a fund balance reserve account in applicable governmental funds to indicate that they are not available for appropriation and are not expendable available financial resources.

Capital Assets
The City’s assets are capitalized at historical cost or estimated historical cost. City policy has set the capitalization threshold for reporting capital assets at $5,000. The City has chosen not to capitalize the infrastructure in place prior to the adoption of GASB Statement No. 34. Gifts or contributions of capital assets are recorded at fair value when received. Depreciation is recorded on a straight-line basis over the useful lives of the assets as follows:

Buildings.........................................................10-50 years Improvements...................................................5-10 years Machinery and equipment................................3-25 years Infrastructure ..................................................15-50 years In June 1999, the Governmental Accounting Standards Board (GASB) issued Statement No. 34 which requires the inclusion of infrastructure capital assets in local governments’ basic financial statements. In accordance with this statement, the City has included the value of all infrastructure capital assets acquired since the beginning of the 2003 fiscal year into the current year basic financial statements.

The City defines infrastructure as capital assets that are stationary and have expected useful lives significantly in excess of most capital assets. The assets include the street system, water purification and distribution system, sewer collection and treatment system, parks and recreation improvement, storm water conveyance system, and buildings combined with the site amenities, such as parking and landscaped areas used by the City in the conduct of its business.

Interest Payable
In the government-wide financial statements, interest payable of long-term debt is recognized as the liability is incurred for government fund types and proprietary fund types.

In the fund financial statements, proprietary fund types recognize the interest payable when the liability is incurred.

Unearned Revenue
Unearned revenue is that for which asset recognition criteria have been met, but for which revenue recognition criteria have not been met. The City typically records unearned revenues related to intergovernmental revenues (primarily grants and subventions) received but not earned (qualifying expenditures not yet incurred).

January 9, 2025 Pg. 129
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CITY OF AVENAL

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Assets, Liabilities and Net Position (Continued)
Unavailable Revenue
In the fund financial statements, unavailable revenue is recorded when transactions have not yet met the revenue recognition criteria based on the modified accrual basis of accounting. The City records unavailable revenue for transactions for which revenues have been earned, but for which funds are not available to meet current financial obligations. Typical transactions for which unavailable revenue is recorded are intergovernmental revenues when funding requirements have been met, but the related funding is not yet available.

Compensated Absences Payable
It is the City’s policy to permit employees to accumulate a maximum amount of 320 hours of earned or unused vacation and sick leave. Sick leave is accumulated at 8 hours per month for full-time regular employees. Vacation is accumulated at 10 days per year for full-time regular employees with less than five years of service and employees earn an additional day for each year after five years. This amount is included as a liability in the government-wide and proprietary fund financial statements.

Long-Term Debt
In the government-wide and proprietary fund financial statements, long-term debt and other long-term obligations are reported as liabilities.

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

Property Tax Calendar
Property taxes are assessed, collected and allocated by Kings County throughout the fiscal year according to the following property tax calendar.

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

Risk Management
The City participates with other public entities in a joint venture under a joint powers agreement which establishes the Central San Joaquin Valley Risk Management Authority (CSJVRMA). The relationship between the City and CSJVRMA is such that CSJVRMA is not a component unit of the City for financial reporting purposes.

January 9, 2025 Pg. 130
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CITY OF AVENAL

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Assets, Liabilities and Net Position (Continued)
Classification of Net Position
In the government-wide financial statements, net position is classified in the following categories:

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

Restricted net position – This category presents external restrictions imposed by creditors, grantors, contributors, or by laws or regulations of other governments, and restrictions imposed by law through constitutional provisions and enabling legislation. Additionally, this category presents restrictions placed on the categories of capital projects, and specific projects and programs as established by the City Council.

Unrestricted net position – This category consists of all resources that do not meet the definition of “net investment in capital assets” or “restricted net position.”
When an expense is incurred for purposes for which both restricted and unrestricted net position are available, the City’s policy is to apply restricted resources first and then unrestricted resources as needed.

Fund Balance Classification
The governmental fund financial statements present fund balances based on classifications that comprise a hierarchy that is based primarily on the extent to which the City is bound to honor constraints on the specific purposes for which amounts in the respective governmental funds can be spent. The classifications used in the governmental fund financial statements are as follows:
 Nonspendable: This classification includes amounts that cannot be spent because they are either (a) not in spendable form or (b) are legally or contractually required to be maintained intact. The City has classified inventories and prepaid items as being Nonspendable as these items are not expected to be converted to cash or are not expected to be converted to cash within the next year.  Restricted: This classification includes amounts for which constraints have been placed on the use of the resources either (a) externally imposed by creditors (such as through a debt covenant), grantors, contributors, or laws or regulations of other governments, or (b) imposed by law through constitutional provisions or enabling legislation. Debt service resources are to be used for future servicing of the revenue note and are restricted through debt covenants.
 Committed: This classification includes amounts that can be used only for specific purposes pursuant to constraints imposed by formal action of the City Council. These amounts cannot be used for any other purpose unless the City Council removes or changes the specified use by taking the same type of action (ordinance or resolution) that was employed when the funds were initially committed. This classification also includes contractual obligations to the extent that existing resources have been specifically committed for use in satisfying those contractual requirements.
 Assigned: This classification includes amounts that are constrained by the City’s intent to be used for a specific purpose but are neither restricted nor committed. This intent can be expressed by the City Council or through the City Council delegating this responsibility to the City manager through the budgetary process. This classification also includes the remaining positive fund balance for all governmental funds except for the General Fund.
 Unassigned: This classification includes amounts that have not been assigned to other funds or restricted, committed or assigned to a specific purpose within the City.

The City would typically use restricted resources first, followed by committed resources, and then assigned resources, as appropriate opportunities arise, but reserves the right to selectively spend unassigned resources first to defer the use of these other classified funds.

January 9, 2025 Pg. 131
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CITY OF AVENAL

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Assets, Liabilities and Net Position (Continued)
Use of Estimates
The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenditures during the reporting period. Accordingly, actual results could differ from those estimates.

NOTE 2 – CASH AND INVESTMENTS
The City follows the practice of pooling cash and investments in all funds. Interest income earned on pooled cash and investments is allocated monthly to the various funds based on the month-end cash and investment balances.

Summary of Deposits and Investments
A reconciliation of the City’s deposit and investment balances as of June 30, 2022 is as follows:

Cash on hand $ 350
Primary government deposits 10,374,243
Local Agency Investment Fund 3,407,917
U.S. government securities 975,480
Total cash and investments $ 14,577,990
Government-Wide:

Statement of Net Position:

Cash and investments $ 11,549,583
Cash with fiscal agent 795,480
Fiduciary Funds 2,232,927
Total $ 14,577,990
January 9, 2025 Pg. 132
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CITY OF AVENAL

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 2 – CASH AND INVESTMENTS (Continued)
Investments Authorized by the California Government Code and the City’s Investment Policy The table below identifies the investment types that are authorized for the City by the California Government Code (or the City’s investment policy, where more restrictive). The table also identifies certain provisions of the California Government Code (or the City’s investment policy, where more restrictive) that address interest rate risk, credit risk, and concentration of credit risk. This table does not address investments of debt proceeds held by bond trustees that are governed by the provision of debt agreements of the City, rather than the general provisions of the California Government Code or the City’s investment policy.

Securities of U.S. Government, or its agencies
Certificates of Deposit (or time deposits) placed with
commercial banks and/or savings and loan companies
Negotiable Certificates of Deposit
Bankers' Acceptances
Local Agency Investment Fund deposits (state pool)
Repurchase Agreements (Repos)
Passbook savings account demand deposits
Investments Authorized by the Debt Agreements
Investment of debt proceeds held by the bond trustee are governed by provisions of the debt agreements rather than the general provisions of the California Government Code or the City’s investment policy. The table below identifies the investment types that are authorized for investments held by bond trustee. The table also identifies certain provisions of these debt agreements that address interest rate risks, credit risk, and concentration of credit risk.

Maximum Maximum
Maximum Percentage Investment in
Authorized Investment Type Maturity of Portfolio Non Issuer

U.S. Treasury Bonds/Bills None None None
U.S. Government Agency Bonds None None None
Negotiable Certificates of Deposit 365 days None None
Time Certificates of Deposit 365 days None None
Banker's Acceptances 365 days None None
Commercial Paper 365 days None None
Money Market Fund None None None
All the City’s investment activities were within State statutes and the City’s investment policy.

January 9, 2025 Pg. 133
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CITY OF AVENAL

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 2 – CASH AND INVESTMENTS (Continued)
Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment.

Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates. One of the ways the City manages its exposure to interest rate risk is by maintaining funds in liquid, shortterm investments which can be converted to cash when necessary to meet disbursement requirements.

Information about the sensitivity of the fair values of the City’s investments (including investments held by bond trustee) to market interest rate fluctuations is provided by the following table that shows the distribution of the City’s investments by maturity.

Remaining Maturity (in Months)
12 Months 13 to 60 More than 60
Investment Type Total or Less Months Months

State investment pool $ 3,405,315 $ 3,405,315 $ - $ -
Morgan Stanley certificate of
deposit with Multi Bank Securities 246,000 - 246,000 -
Held by bond trustee:

Treasury obligation funds 564,317 564,317 - -
Total $ 4,215,631 $ 3,969,631 $ 246,000 $ -
Concentration of Credit Risk
The investment policy of the City contains no limitations on the amount that can be invested in any one issuer beyond that stipulated by the California Government Code. The City does not have any investments in any one issuer (other than U.S. Treasury securities, mutual funds, and external investment pools) that represent 5% or more of total City’s investments.

Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization.

Presented below is the minimum rating required (where applicable) by the California Government Code, the City’s investment policy, or debt agreements, and the actual rating as of year-end for each investment type. The column marked “exempt from disclosure” identifies those investment types for which GASB Statement No. 40 does not require disclosure as to credit risk:

Rating as of Year-End
Exempt from
Investment Type Total Disclosure AAAm Not Rated

State investment pool $ 3,405,315 $ 3,405,315 $ $ -
Morgan Stanley certificate of deposit
with Multi Bank Securities 246,000 - 246,000 -
Held by bond trustee:

Treasury obligation funds 564,317 - 564,317 -
Total $ 4,215,631 $ 3,405,315 $ 810,317 $ -
January 9, 2025 Pg. 134
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CITY OF AVENAL

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 2 – CASH AND INVESTMENTS (Continued)
Custodial Credit Risk
Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a city will not be able to recover its deposits or will not be able to recover collateral securities that are in possession of an outside party. The custodial credit risk for investments is the risk that, in the event of the failure of the counterpart (e.g. broker-dealer) to a transaction, a city will not be able to recover the value of its investment or collateral securities that are in the possession of another party. The California Government Code and the City’s investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for deposits or investments, other than the following provision for deposits:

As of June 30, 2022, the carrying amount of the City’s bank deposits was $13,752,804. the total amount of which was collateralized or insured with securities held by the pledging financial institutions in the City’s name as discussed below.

The California Government Code requires California banks and savings and loan associations to secure the City’s cash deposits by pledging securities as collateral. This Code states that collateral pledged in this manner shall have the effect of perfecting a security interest in such collateral superior to those of a general creditor. Thus, collateral for cash deposits is considered to be held in the City’s name.

According to California law, the fair value of pledged securities with banking institutions must equal at least 110% of the City’s cash deposits. California law also allows institutions to secure City deposits by pledging first trust deed mortgages having a value of 150% of the City’s total cash deposits. The City may waive collateral requirements for cash deposits, which are fully insured up to $250,000 by the Federal Deposit Insurance Corporation. The City, however, has not waived the collateralization requirements.

Local Agency Investment Fund
The City participates in an external investment pool, as defined by the Governmental Accounting Standards Board (GASB) Statement No. 31, by way of its funds on deposit in the Local Agency Investment Fund (LAIF) managed by the State of California Treasurer and is not registered with the Securities and Exchange Commission. These funds are pooled with those of other agencies in the State and invested in accordance with State guidelines. The value of the city’s shares in the LAIF that may be withdrawn is determined on an amortized costs basis, which may be different from the fair value of the City’s position in the pool. The City’s portion of the June 30, 2022 balance was $3,407,915. A breakdown of the investments included in the balance is not available at the balance sheet date.

Investment Valuation
The City categorizes the fair value measurements of its investments based on the hierarchy established by generally accepted accounting principles. The fair value hierarchy, which has three levels, is based on the valuation inputs used to measure an asset’s fair value: Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; Level 3 inputs are significant unobservable inputs.

Fair value measurements of the City’s investments are as follows at June 30, 2022:

Investments Fair Value Level 1 Inputs Level 2 Inputs Level 3 Inputs Morgan Stanley certificate of deposit
with Multi Bank Securities 246,000 246,000 - -
Held by bond trustee:

Treasury obligation funds 564,317 - 564,317 -
Total $ 810,317 $ 246,000 $ 564,317 $ -
Treasury obligations categorized as Level 2 are valued using a matrix pricing technique that values securities based on their relationship to benchmark quoted prices.

January 9, 2025 Pg. 135
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CITY OF AVENAL

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 3 – INTERFUND ACTIVITIES
Interfund balances for the purpose of the government-wide statements have been eliminated. The composition of interfund balances in the fund level statements as of June 30, 2022 is as follows:

Interfund Receivables/Payables
Current interfund balances arise in the normal course of business and are expected to be repaid shortly after the end of the fiscal year. At June 30, 2022, the interfund balances are as follows:

Long-Term Interfund Advances
At June 30, 2022, the funds below have made advances that were not expected to be repaid in one year or less.

Transfers Between Funds
With Council approval, resources may be transferred from one City fund to another. The purpose of the majority of transfers is to reimburse a fund that has made expenditures on behalf of another fund. Current year transfers included activity to recognize the refunding of debt. Transfers in and out consisted of the following as of June 30, 2022:

Due to Fund Due from Fund Amount
None None -

Total $ -
Advances From Advances To Amount
Avenal Public Financing Authority Debt
Service Fund Water Fund $ 3,305.000

Total $ 3,305,000
Transfers
In Out Reasons
Major Funds:

Governmental funds:

General Fund $ - $ 275,392 Capital assets from capital improvement projects and 20% Cost of Refuse Service to Residents
Other governmental funds:

CDBG Program Income Special
Revenue Fund -
Capital Improvement Project Fund -
Enterprise funds:

Water Fund
Sewer Fund
275,392
-
-
-
20% Cost of Refuse Service to Residents
Total $ 275,392 $ 275,392
January 9, 2025 Pg. 136
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30 DRAFT

CITY OF AVENAL

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022

NOTE 4 – NOTES RECEIVABLE
On October 3, 2007, the City entered into an agreement with Avenal Sand Drags Association for the sale of land that includes the sand drag tracks with a sales price of $68,000 payable to the City. In 2014, the City approved an addendum to the agreement. The terms of the revised agreement call for five annual interest only payments commencing September 18, 2014, followed by 10 annual principal payments of $6,800 each, together with accrued interest commencing on September 18, 2019. The interest is a 5% fixed rate, simple interest. If the City determines that the sand drags tracks and/or other use conducted by Avenal Sand Drags Association are no longer in the best interest of the City, the City retains the right to repurchase the property for the original sales price. As of June 30, 2022, the balance of this note receivable was $68,000.

NOTE 5 – HOUSING LOANS RECEIVABLE
The housing grant funds expended are recorded as expenditures in the year the loans are made to participants even though the amounts will be recovered as the loans are paid. The City maintains detailed records of these loans and records loan principal and interest payments as program revenues in the year that such payments are received. Loans which have monthly/annual activity are “performing” loans and are included as receivables and unavailable revenue.

Such loans totaled $32,410 as of June 30, 2021. Deferred payment loans are not required to be paid back until the participating homeowner sells, transfers title to the property, or discontinues residence in the dwelling, at which time the full amount of the deferred loan is due. Deferred payment loans are “non-performing” loans that are also recorded as receivables and unavailable revenue. Such loans totaled $12,191,210 as of June 30, 2021.

January 9, 2025 Pg. 137
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CITY OF AVENAL

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 6 – CAPITAL ASSETS
In accordance with GASB Statement No. 34, the City has reported all capital assets including infrastructure additions as of the beginning of the 2002-03 fiscal year in the government-wide statement of net position. The City elected to use the basic approach whereby accumulated depreciation and depreciation expense have been recorded. The following tables present summary information on capital assets:

Depreciation expense on capital assets was charged to the governmental functions as follows:

Balances
July 1, 2021 Increases Decreases
Balances
June 30, 2022
Governmental Activities:

Capital assets not being depreciated:

Land $ 1,131,602 $ - $ - $ 1,131,602
Construction in progress 65,671 1,620,935 (1,660,818) 65,671 Total capital assets not being depreciated 1,197,273 1,620,935 1,197,273 Capital assets being depreciated:

Buildings and improvements 12,190,674 253,612 - 12,190,674 Machinery and equipment 4,636,063 51,654 - 4,636,063
Infrastructure 27,200,172 1,407,206 - 27,200,172
Total capital assets being depreciated 44,026,909 1,712,472 - 44,026,909 Less accumulated depreciation for:

Buildings and improvements (3,824,348) (303,493) - (3,824,348) Machinery and equipment (3,431,792) (268,727) - (3,431,792) Infrastructure (16,705,100) (786,359) - (16,705,100)
Total accumulated depreciation (23,961,240) (1,358,579) - (23,961,240) Total capital assets being depreciated, net 20,065,669 353,893 - 20,065,669 Governmental activities capital assets, net $ 21,262,942 $ 1,974,828 $ (1,660,818) $ 21,262,942 General government $ 299,406
Community development -
Parks and recreation 176,790
Highway and streets 725,116
Public safety 105,186
Public works 52,081
Total $ 1,358,579

January 9, 2025 Pg. 138
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CITY OF AVENAL

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 6 – CAPITAL ASSETS (Continued)
Balances Balances
July 1, 2021 Increases Decreases June 30, 2022
Business-Type Activities:

Capital assets not being depreciated:

Land $ 101,000 $ - $ - $ 101,000
Construction in progress 1,571,188 $ 937,974 - 1,571,188 Total capital assets not being depreciated 1,672,188 937,974 - 1,672,188 Capital assets being depreciated:

Buildings and improvements 7,939,279 - - 7,939,279
Machinery and equipment 1,530,427 - - 1,530,427
Utility system - - - -
Infrastructure 21,732,064 - - 21,732,064
Total capital assets being depreciated 31,201,770 - - 31,201,770 Less accumulated depreciation for:

Buildings and improvements (4,725,302) (164,941) - (4,725,302) Machinery and equipment (1,216,554) (54,639) - (1,216,554) Utility system - - - -
Infrastructure (14,238,215) (447,196) - (14,238,215)
Total accumulated depreciation (20,180,071) (666,776) - (20,180,071) Total capital assets being depreciated, net 11,021,699 (666,776) - 11,021,699 Business-type activities capital assets, net $ 12,693,887 $ 271,198 - 12,693,887 Total capital assets $ 33,956,829 $ 2,246,026 $ - $ 33,956,829 Depreciation expense on capital assets was charged to the business-type functions as follows:

Water $ 496,868
Sewer 141,949
Solid Waste -
Streetlight 27,959
Total $ 666,776

January 9, 2025 Pg. 139
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CITY OF AVENAL

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 7 – DEFERRED INFLOWS/OUTFLOWS OF RESOURCES
GASB Statement No. 63 provides financial reporting guidance for deferred outflows of resources and deferred inflows of resources. This Statement also amends the net asset reporting requirements and other pronouncements by incorporating deferred outflows of resources and deferred inflows of resources into the definitions of the required components of the residual measure and by renaming that measure as net position, rather than net assets.

GASB Statement No. 65 establishes accounting and financial reporting standards that reclassify, as deferred outflows of resources or deferred inflows of resources, certain items that were previously reported as assets and liabilities and recognizes, as outflows of resources or inflows of resources, certain items that were previously reported as assets and liabilities.

In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position or fund balance that applies to a future period(s) and thus, will not be recognized as an outflow of resources (expense/expenditure) until then. The City has no items that qualify for reporting in this category.

In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position or fund balance that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. The City has only one type of item, which arises only under a modified accrual basis of accounting that qualifies for reporting in this category. Accordingly, the item, unavailable revenue, is reported only in the governmental funds balance sheet. Deferred inflows of resources reported in the governmental funds for unavailable revenues are as follows:

HOME CDBG Program Program
CalHome Income Income
Special Special Special
Revenue Fund Revenue Fund Revenue Fund Total
CalHOME loans $ 2,500,124 $ - $ - $ 2,500,124
HOME loans - 5,435,801 - 5,435,801
CDBG loan - - 3,868.038 3,868,038
Total $ 2,500,124 $ 5,435,801 $ 3,868,038 $ 11,803,963
January 9, 2025 Pg. 140

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CITY OF AVENAL

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 8 – OPERATING LEASES
Rental Expense
The City entered into two lease agreements effective May 1, 2015 with Stanton Office Machine Company to lease copiers for City Hall and the Police Department. The City Hall copy machine lease is payable for 60 months with payments of $363 per month plus applicable taxes. The City Hall copy machine lease has a separate maintenance agreement, recorded as an expense at $115 per month plus applicable taxes. The Police Department copy machine lease is also payable for 60 months with payments of $218 per month plus applicable taxes. The Police Department copy machine lease also has a separate maintenance agreement, recorded as an expense at $155 per month plus applicable taxes.

The City entered into a lease agreement effective March 1, 2015 with Avaya Financial Services to lease telephone equipment for City Hall. The telephone equipment lease is payable for 60 months with payments of $177 per month plus applicable taxes..

Lease Between the City of Avenal and the Avenal Hospital District A lease memorandum between the City of Avenal (the City) and the Avenal Hospital District (the District) provides for a below market rental rate of $1 per year from July 8, 2010 to December 31, 2015. There are two one-year options to renew the lease on the same terms and conditions. Although the Hospital District is a legal entity, there are no hospital services or operations at this facility. Part of the operations of the Avenal Police Department occupy this facility.

At the end of April 2018, a Joint Powers Agreement was signed which created the City of Avenal Operating Authority (CAOA). The members of this CAOA are the City of Avenal and the Avenal Hospital District (District).

The City of Avenal Police Department is granted continued use of the property at 317 Alpine Street in Avenal, on the same terms as the current lease agreement dated July 8, 2010, including Addendum No. 1 dated December 10, 2015, for a period of fifty years. The City shall pay rent to the CAOA at $1 per year.

The City is responsible for management of the property, can charge the District for allocated staff time, and handles District funds to pay obligations. Also, the City does not assume any District obligations, holds the City harmless and indemnifies the City for claims related to District debt. 34 January 9, 2025 Pg. 141

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CITY OF AVENAL

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 9 – COMPENSATED ABSENCES
The City’s policy relating to compensated absences is described in Note 1. As shown in the table below, the long-term portion of this debt, amounting to $68,238 for business- type activities at June 30, 2022 is expected to be paid in future years from future resources. In prior years, compensated absences have been liquidated primarily by the general fund and the proprietary funds.

Balance
July 1, 2021

Incurred

Satisfied
Balance
June 30, 2022
Amounts
Due Within
One Year
Amounts Due in
More
Than One Year
Governmental Activities:

Compensated absences $ 147,766 $ 113,747 $ (154,161) $ 147,766 $ 147,766 $ - Business-Type Activities:

Compensated absences $ 96,632 $ 39,101 $ (38,927) $ 96,632 $ 28,394 $ 68,238 35 January 9, 2025 Pg. 142

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CITY OF AVENAL

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
36 NOTE 10 – LONG-TERM OBLIGATIONS
The following is a summary of long-term obligation transactions for governmental activities for the year ended June 30, 2022:

Balance
July 1, 2021
Incurred
or Issued
Satisfied
or Matured
Balance
June 30, 2022
Amounts
Due Within
One Year
Amounts
Due in More
Than One Year
Governmental Activities:

Revenue bonds $ 5,195,000 $ - $ (410,000) $ 4,785,000 $ 425,000 $ 4,360,000 Total governmental activities $ 5,195,000 $ - $ (410,000) $ 4,785,000 $ 425,000 $ 4,360,000 Revenue Bonds
2005 Avenal Public Financing Authority Revenue Bonds
In September 2005, the City issued $9,660,000 in revenue bonds. The bonds refinance the 1997 Avenal Public Financing Authority Refunding Revenue Bonds. The bonds authorized and issued have stated interest rates for each payment starting at 2.875% per annum and increasing annually to prescribed increments not exceeding .5% through the term of the bonds to a maximum of 5.0% per annum. The interest rate at June 30, 2021 was 4.375% per annum. These bonds are special obligations of the Authority and are payable solely from Public Finance Authority revenues. The Public Financing Authority maintains $658,440 as a minimum reserve for the authorized bonds. Below is a schedule of remaining debt service:
2005 Avenal Public Financing
Authority Refunding Revenue Bonds
Fiscal Years Ending Principal Interest Total

2022 410,000 246,350 656,350
2023-2027 2,330,000 723,613 3,053,613
2028-2032 1,075,000 484,375 1,559,375
2033-2037 1,380,000 179,500 1,559,500
Totals $ 5,195,000 $ 1,633,838 $ 6,828,838
January 9, 2025 Pg. 143

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CITY OF AVENAL

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
37 NOTE 11 – PENSION PLAN
A. General Information about the Pension Plans
Plan Description – All qualified permanent and probationary employees are eligible to participate in the Public Agency Cost Sharing Multiple-Employer Plan (Plan) administered by the California Public Employees’ Retirement System (CalPERS). The Plan consists of individual rate plans (benefit tiers) within a safety risk pool (police and fire) and a miscellaneous risk pool (all other.) Plan assets may be used to pay benefits for any employer rate plan of the safety and miscellaneous pools. Accordingly, rate plans within the safety or miscellaneous pools are not separate plans under GASB Statement No. 68. Individual employers may sponsor more than one rate plan in the miscellaneous or safety risk pools. The City of Avenal’s (City) sponsors four rate plans (two miscellaneous and two safety.) Benefit provisions under the Plan are established by State statute and City resolution. CalPERS issues publicly available reports that include a full description of the pension plan regarding benefit provisions, assumptions and membership information that can be found on the CalPERS website.

Benefits Provided – CalPERS provides service retirement and disability benefits, annual cost-of-living adjustments and death benefits to plan members, who must be public employees and beneficiaries. Benefits are based on years of credited service, equal to one year of full-time employment. Members with five years of total service are eligible to retire at age 50 with statutorily reduced benefits. All members are eligible for non-duty disability benefits after 10 years of service. The death benefit is one of the following: the Basic Death Benefit, the 1957 Survivor Benefit, or the Optional Settlement 2W Death Benefit. The cost-of-living adjustments for the Plan are applied as specified by the Public Employees’ Retirement Law.

The rate plan provisions and benefits in effect at June 30, 2022 are summarized as follows:

Miscellaneous
1st Tier
Miscellaneous
PEPRA
Prior to On or after
Hire date January 1, 2013 January1,2013
Benefit formula 2% @ 55 2% @ 62
Benefit vesting schedule 5 years service 5 years service Benefit payments monthly for life monthly for life
Retirement age 50 - 66 52 - 67
Monthly benefits, as a % of eligible compensation 2.0% to 2.5% 2.0% Required employee contribution rates 7.0% 6.75%
Required employer contribution rates 10.340% 67.590%
Unfunded accrued liability $157,158 $4,942

Safety
1st Tier
Safety
PEPRA
Prior to On or after
Hire date January 1, 2013 January 1, 2013
Benefit formula 3% @ 55 2.7% @ 57
Benefit vesting schedule 5 years service 5 years service Benefit payments monthly for life monthly for life
Retirement age 50 - 55 50 - 57
Monthly benefits, as a % of eligible compensation 2.0% to 3.0% 2.0% to 2.7% Required employee contribution rates 9.0% 13.0%
Required employer contribution rates 20.640% 13.130%
Unfunded accrued liability $53,242.92 $6,929
January 9, 2025 Pg. 144

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CITY OF AVENAL

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
38 NOTE 11 – PENSION PLAN (Continued)
A. General Information about the Pension Plan (Continued) Beginning in fiscal year 2019, CalPERS collects employer contributions for the Plan as a percentage of payroll for the normal cost portion as noted in the rates above and as a dollar amount for contributions toward the unfunded liability.

The dollar amounts are billed on a monthly basis. The City’s required contribution for the unfunded liability was $150,061 for the fiscal year ended June 30, 2022.

Contributions – Section 20814(c) of the California Public Employees’ Retirement Law requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. Funding contributions for the Plan are determined annually on an actuarial basis as of June 30 by CalPERS. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The City is required to contribute the difference between the actuarially determined rate and the contribution rate of employees.

The City’s contributions to the plan for the year ended June 30, 2022 were $608,070.

B. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions As of June 30, 2022, the City reported a net pension liability for its proportionate share of the net pension liability of the Plan of $1,629,805.

The City’s net pension liability for the Plan is measured as the proportionate share of the net pension liability. The net pension liability of the Plan is measured as of June 30, 2018, and the total pension liability for the Plan used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2017, rolled forward to June 30, 2018, using standard update procedures. The City’s proportion of the net pension liability was based on a projection of the City’s long-term share of contributions to the pension plan relative to the projected contributions of all participating employers, actuarially determined. The City’s proportionate share of the net pension liability for the Plan as of June 30, 2020 and 2021 was as follows:

Total
Proportion - June 30, 2020 0.0315%
Proportion - June 30, 2021 0.0301%
Change - Increase/(Decrease) -0.0014%
For the year ended June 30, 2022, the City recognized pension expense of $565,987. At June 30, 2022, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:

Deferred Outflows Deferred Inflows
of Resources of Resources
Pension contributions subsequent to measurement date $ 623,994 $ - Changes in assumptions - -
Differences between actual and expected experience 285,145 - Net differences between projected and actual earnings on plan investments - 1,666,852
Changes in employer's proportions 180,534 -
Differences between the employer's actual contributions and the employer's proportionate share of contributions 104,259 83,669 Total $ 1,193,932 $ 1,750,521
January 9, 2025 Pg. 145
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CITY OF AVENAL

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 11 – PENSION PLAN (Continued)
B. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions (Continued)
$608,070 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2022. Other amounts reported as deferred outflow of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:

Year Ended
June 30
2023 $ (154,091)
2024 (230,155)
2025 (336,227)
2026 (460,110)
Thereafter -
C. Actuarial Assumptions
The total pension liabilities in the June 30, 2022 actuarial valuations were determined using the following actuarial assumptions:

Valuation Date June 30, 2020
Measurement Date June 30, 2021
Actuarial Cost Method Entry-Age Normal Cost Method
Actuarial Assumptions:

Discount Rate 7.15%
Inflation 2.50%
Payroll Growth 2.75%
Projected Salary Increase Varies by Entry Age and Service Investment Rate of Return 7.15%(2)
Mortality
Derived using CalPERS'
Membership Data for all Funds(3)

(1) Depending on age, service and type of employment
(2) Net of pension plan investment expenses, including inflation (3) The mortality table was developed based on CalPERS specific data.

The table includes 15 years of mortality improvements using Society of Actuaries Scale 90% of scale MP 2016.

Change of Assumptions –In Fiscal Year 2016-17, the financial reporting discount rate for the PERF C was lowered from 7.65 percent to 7.15 percent. In December 2016, the CalPERS Board approved lowering the funding discount rate used from 7.50 percent to 7.00 percent, which is to be phased-in over a three-year period (7.50 percent to 7.375 percent,

7.375 percent to 7.25 percent, and 7.25 percent to 7.00 percent) beginning with the June 30, 2016 valuation reports. The funding discount rate includes a 15 basis-point reduction for administrative expenses, and the remaining decrease is consistent with the change in the financial reporting discount rate.

January 9, 2025 Pg. 146

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CITY OF AVENAL

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
40 NOTE 11 – PENSION PLAN (Continued)
D. Discount Rate
The discount rate used to measure the total pension liability was 7.15 percent and reflects the long-term expected rate of return for the Plan net of investment expenses and without reduction for administrative expenses. The projection of cash flows used to determine the discount rate assumed that contributions from plan numbers will be made at the current member contribution rates and that contributions from employers will be made at statutorily required rates, actuarially determined. Based on those assumptions, the Plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability.

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

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

The expected real rates of return by asset class can be found in CalPERS’ Comprehensive Annual Financial Report (CAFR) for the fiscal year ended June 30, 2022.

The table below reflects the long-term expected real rate of return by asset class. The rate of return was calculated using the capital market assumptions applied to determine the discount rate and asset allocation. These rates of return are net of administrative expenses.

Asset Class
New Strategic
Allocation
Real Return
Years 1-10(a)
Real Return
Years 11+(b)
Global Equity

50.00% 4.80% 5.98%
Global Fixed Income 28.00% 1.00% 2.62%
Inflation Sensitive 0.00% 0.77% 1.81%
Private Equity 8.00% 6.30% 7.23%
Real Estate 13.00% 3.75% 4.93%
Liquidity 1.00% 0.00% (0.92%)
Total 100%

(a) An expected inflation of 2.0% used for this period
(b) An expected inflation of 2.92% used for this period January 9, 2025 Pg. 147

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CITY OF AVENAL

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
41 NOTE 11 – PENSION PLAN (Continued)
Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate – The following presents the City’s proportionate share of the net pension liability for the Plan, calculated using the discount rate for the Plan, as well as what the City’s proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1-percentage point lower or 1-percentage point higher than the current rate:

Discount Rate is -1%

6.15%
Current Discount Rate

7.15%
Discount Rate +1%

8.15%
Miscellaneous Plan 3,099,264 1,323,696 (11,252)
Safety Plan 716,715 306,109 (163,657)
Total $ 3,815,979 $ 1,629,805 $ (174,909)
E. Pension Plan Fiduciary Net Position
Detailed information about the Plan’s fiduciary net position is available in the separately issued CalPERS financial reports.

F. Payable to the Pension Plan
The City did not have a payable for the outstanding number of contributions to the pension plan for the year ended June 30, 2022.

January 9, 2025 Pg. 148

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CITY OF AVENAL

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
42 NOTE 12 – POSTEMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS A. Plan Description
The City provides a self-funded, single employer, defined benefit plan to provide medical coverage for all eligible active and retired City employees. Retirees are currently covered by the CalPERS medical program as permitted under the Public Employees Medical and Hospital and Care Act (PEMHCA). As such, the City is obligated to contribute toward the cost of retiree medical coverage for the retiree’s lifetime or until coverage is discontinued. This coverage is available for employees who satisfy the requirements for retirement under CalPERS (attained age 50 with 5 years of State or public agency service or approved disability retirement). An employee cannot terminate employment before meeting the age condition and be entitled to receive benefits.

B. Funding Policy
The City funds the benefits on a pay-as-you-go basis. The City’s contribution for each employee shall be the amount necessary to pay the full cost of an employee’s enrollment in a health benefit plan. Dependent coverage is available but, if selected, is paid by the employee. A covered spouse who survives the retiree, if entitled to survivor benefits under the CalPERS retirement program, may continue coverage and receive the premium subside for the remainder of his or her lifetime as well, provided they apply for benefits within 60 days of the employee’s death.

C. Employees Covered
As of the June 30, 2022 actuarial valuation, the following current and former employees were covered by the benefit terms under the HC Plan:

Active 49
Inactive employees or beneficiaries currently receiving benefits 15 Inactive employees entitled to, but not yet receiving benefits 0 Total 64
D. Contributions
The required contribution is based on projected pay-as-you-go financing requirements. For the measurement date ended June 30, 2022, the City’s cash contributions were $128,075 in total payments, which were recognized as a reduction to the OPEB liability.

E. Change in Assumptions
The discount rate decreased from 2.79 percent at June 30, 2019 to 2.66 percent at June 30, 2020, resulting in a change in assumption in the amount of $405,863.

F. Discount Rate
The discount rate used was based on the Bond Buyer 20-bond General Obligation index. At June 30, 2021, the rate is 2.63 percent. The City does not prefund any portion of the OPEB liability; the funding is a “pay-as-you-go” method.

January 9, 2025 Pg. 149

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CITY OF AVENAL

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
43 NOTE 12 – POSTEMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS (Continued) G. Total OPEB Liability
Because the City has not contributed to a qualifying trust, the fiduciary net position of the plan is $0 and the net OPEB liability is by definition equal to the total OPEB liability. The City’s total OPEB liability of $17,897,997 was based on an actuarial valuation as of June 30, 2021, a measurement date of June 30, 2021, and a discount rate of 2.18 percent. The results of the June 30, 2022 actuarial valuation were used to determine the total OPEB liability as of the June 30, 2022 measurement date, without adjustment.

The total OPEB liability was determined using an actuarial valuation as of June 30, 2021, using the following actuarial assumptions.

Actuarial Valuation Date 6/30/2021
Contribution Policy Pay-as-you-go
Actuarial Cost Method Entry Age Normal Cost, Level Percent of Pay Discount Rate 2.18% at June 30, 2021 (Bond Buyer 20 Index)

2.66% at June 30, 2020 (Bond Buyer 20 Index)
General Inflation 2.5% per annum
Mortality, Disability, Termination, Retirement CalPERS 2021 Experience Study Mortality Improvement MacLeod Watts Scale 2022
Salary Increases 3% per year
Medical Trend 4.9% in 2023 decreasing to 4.8% in 2025 and later Healthcare Participation at Retirement Active employees and current retirees: 100% for the member’s lifetime
Spouse Participation 75% are assumed to be married participants who will choose to cover a spouse in retirement
Medical Plan at Retirement
Active employees and current retirees under age 65:

Coverage is assumed to continue in the medical plan
offered by the City until age 65. Current Medicare-eligible retirees: Those currently covered by a supplemental plan are assumed to remain in that plan until the retiree’s death.

H. Changes in the OPEB Liability
The components of the City of Avenal’s total OPEB liability as of June 30, 2022, were as follows:

Total OPEB
Liability
Balance at 6/30/21* $ 16,761,234
Changes for the year:

Service cost 1,290,837
Interest 477,242
Assumption changes (409,970)
Benefit payments and refunds (221,346)
Net Changes 1,136,763
Balance at 6/30/21** $ 17,897,997
*Measurement date 6/30/20
**Measurement date 6/30/21
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CITY OF AVENAL

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
44 NOTE 12 – POSTEMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS (Continued) I. Sensitivity of the Net OPEB Liability to Changes in the Discount Rate The following presents the net OPEB liability of the City if it were calculated using a discount rate that is one percentage point lower or one percentage point higher than the current rate, for measurement period ended June 30, 2022:

J. Sensitivity of the Net OPEB Liability to Changes in the Health Care Cost Trend Rates The following presents the net OPEB liability of the City if it were calculated using health care cost trend rates that are one percentage point lower or one percentage point higher than the current rate, for measurement period ended June 30, 2022:

K. OPEB Expense and Deferred Outflows/Inflows of Resources Related to OPEB As of fiscal year, ended June 30, 2022, the City reported deferred outflows of resources related to OPEB from the following sources:

The City will recognize the Deferred contribution in the next fiscal year. In addition, future recognition of these deferred resources is shown below.

Current - 1%

1.18%
Current

2.18%
Current + 1%

3.18%
Total OPEB Liability $ 21,388,178 $ 17,897,997 $ 15,157,988 Current - 1% Current
Trend
Current + 1%
Total OPEB Liability $ 14,695,662 $ 17,897,997 $ 22,150,641 Deferred Outflows of Resources Deferred Inflows of Resources Employer contributions made
subsequent to the measurement date $ 217,172 $ -
Difference Between Expected and
Actual Experience $ 554,422 $ 3,065,413
Changes of assumptions 2,292,296 618,580
Total $ 3,063,890 $ 3,683,993
Fiscal Year Ended
June 30
Deferred Outflows/
(Inflows) of Resources
2023 $ (129,950)
2024 (129,950)
2025 (129,950)
2026 (129,950)
2027 (129,950)
Thereafter (187,525)
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CITY OF AVENAL

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
45 NOTE 13 – RISK MANAGEMENT
The City is exposed to various risks and losses related to torts; theft of, damage to, and destruction of assets; errors and omissions; injuries to employees; and natural disasters. Risk of loss is primarily handled through the Central San Joaquin Valley Risk Management Authority (CSJVRMA). CSJVRMA is a consortium of cities for workers’ compensation programs and the pooled liability program in the San Joaquin Valley, California. It was established under the provisions of California Government Code Section 6500 et. seq. CSJVRMA is governed by a Board of Directors which meets three to four times per year, consisting of one member appointed by each member city. The dayto-day business is handled by a management group employed by CSJVRMA.

CSJVRMA provides $4,500,000 coverage limits in excess of the retained limit of $500,000 and also participates in the California Association of Counties Excess Insurance Authority (CSAC-EIA) for coverage in excess of $5,000,000 up to the statutory limit.

Under the pooled liability program, expected claims are actuarially determined and deposited with CSJVRMA along with all estimated operating costs. Each year is retrospectively adjusted five years following its conclusion and any funds remaining are returned to the City. Likewise, funds paid out in excess of the City’s original deposit are collected from the City. The risk sharing pool covers the first $1,000,000 of losses. CSJVRMA is a member of the California Affiliated Risk Management Authorities (CARMA), which provides coverage in excess of the retained limit up to $29,000,000.

The latest financial information and the most current information available for CSJVRMA for the fiscal year ended June 30, 2022:

Total assets $ 150,837,823
Total liabilities 118,663,929
Member's equity $ 32,173,894
Total revenues $ 66,885,024
Total expenses 47,584,363
Excess of income (loss) over expenses $ 19,300,661
At the termination of the joint powers agreement and after all claims have been settled, any excess or deficit will be divided among the cities in accordance with governing documents.

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CITY OF AVENAL

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
46 NOTE 14 – COMMITMENTS AND CONTINGENCIES
General Liability
There are various claims and legal actions pending against the City for which no provision has been made in the financial statements. In the opinion of City Management, liabilities arising from these claims and legal actions, if any, will not be material to these financial statements.

Federal Awards and Grants
The City has received federal grants for specific purposes that are subject to review and audit by the federal government. Although such audits could result in expenditure disallowances under grant terms, any required reimbursements are not expected to be material.

Landfill
The City entered into a lease agreement with Madera Disposal Systems, Inc., a California Corporation. Madera Disposal Systems, Inc. will lease the City’s landfill site. They will assume all liabilities associated with the landfill and in return they will pay the City a set rental fee plus $30 per ton of waste accepted over 300 tons daily. The City will also have a guaranteed rate on tipping fees for City waste. The lease is for the permitted life on the landfill which ends in year 2029.

NOTE 15 – DEFICIT FUND EQUITY
The following funds had deficit fund balances as of June 30, 2022:
0BGovernmental Funds:

Nonmajor Funds:

Tire Amnesty Special Revenue Fund $ -
Community Development Block Grant Fund -
Water Trans Line Grant Fund 4,169
Avenal City Operating Authority -
January 9, 2025 Pg. 153

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CITY OF AVENAL

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
47 NOTE 16 – SUCCESSOR AGENCY TRUST FUND
On January 26, 2013, the City Council elected to become the Successor Agency for the former redevelopment agency in accordance with the Assembly Bill 1X26 as part of City Resolution Number 2013-11.

Under the control of an oversight board, remaining assets can only be used to pay enforceable obligations in existence at the date of dissolution of the redevelopment agency (including the completion of any unfinished projects that were subject to legally enforceable contractual commitments).

Successor agencies are only allocated revenue in the amount that is necessary to pay estimated annual installment payments on enforceable obligations of the former redevelopment agency until all enforceable obligations of the prior redevelopment agency have been paid in full and all assets have been liquidated.

Management believes, in consultation with legal counsel, that the obligations of the former redevelopment agency due to the City are valid enforceable obligations payable by the successor agency trust under the requirements of the Bill.

The City’s position on this issue is not a position of settled law and there is considerable uncertainty regarding this issue. It is reasonably possible that a legal determination may be made at a later date by an appropriate judicial authority that would resolve this issue favorably for the City.

After the date of dissolution, the assets and activities of the dissolved redevelopment agency are reported in a fiduciary fund (private-purpose trust fund) in the financial statements of the City.

Long-Term Debt
Long-term debt reported in the Successor Agency Trust Fund at June 30, 2022 was comprised of the following:

Balance
July 1, 2021 Additions Retirements
Balance
June 30, 2022
Due Within
One Year
Avenal 2005 Refunding
Revenue Bond $ 5,195,000 $ - $ (410,000) $ 4,785,000 $ 425,000 2005 Avenal Public Finance Authority Refunding Revenue Bonds In September 2005, the Agency issued $4,585,000 in Refunding Revenue Bonds. The proceeds were used to refinance the 1997 Tax Allocation Bonds. The bonds authorized and issued have stated interest rates for each payment starting at

2.875% per annum and increasing annually in prescribed increments not exceeding .5% through the term of the bonds to a minimum of 5.0% per annum. The interest rate at June 30, 20221, was 4.375% per annum. The 2005 Revenue Refunding Bonds are repaid from the property tax revenues collected on properties within the redevelopment project area. The debt agreement requires a reserve account to be held by the trustee. Interest earned on the reserve account is applied to the interest owed.

January 9, 2025 Pg. 154

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CITY OF AVENAL

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
48 NOTE 16 – SUCCESSOR AGENCY TRUST FUND (Continued)
Long Term Debt (Continued)
Annual debt service requirements to maturity for the Avenal 2005 Revenue Refunding Bonds are as follows:

Fiscal Years Ending Principal Interest Total
2020 $ 235,000 $ 100,491 $ 335,491
2021 250,000 89,850 349,850
2022-2026 1,415,000 261,700 1,676,700
2027 325,000 8,125 333,125
Total $ 2,225,000 $ 460,166 $ 2,695,166
NOTE 17 – SUBSEQUENT EVENT
On March 11, 2020, the World Health Organization declared the novel strain of coronavirus (COVID-19), a global pandemic recommended containment and mitigation measures worldwide. The COVID-19 outbreak in the United States has caused business disruption through mandated and voluntary closing of businesses and shelter in place orders for all but those essential services. While the business disruption is currently expected to be temporary, there is considerable uncertainty around the duration of the closings and shelter in place orders. As a result, the outbreak has caused uncertainty in the financial markets. Although many of the City of Avenal’s services are considered essential, City Hall was closed to the public, certain other services transitioned to online-only and because the City’s major revenue sources, including businesses that collect sales taxes, are directly impacted by these events, it is probable that this matter will negatively impact the City. However, the ultimate financial impact and duration cannot be estimated at this time.

NOTE 18 – PRONOUNCEMENTS
(1) New Accounting Pronouncements Adopted
Governmental Accounting Standards Board Statement No. 95 In May 2020, the GASB issued Statement No. 95 Postponement of The Effective Dates of Certain Authoritative Guidance. GASB Statement No. 95 provide temporary relief to governments and other stakeholders in light of the COVID-19 pandemic. That objective is accomplished by postponing the effective dates of certain provisions in Statements and Implementation Guides that first became effective or are scheduled to become effective for periods beginning after June 15, 2018, and later. The effective dates of certain provisions pronouncements are postponed by one year.
(2) New Accounting Pronouncements Not Yet Adopted
Governmental Accounting Standards Board Statement No. 91 The GASB has issued Statement No. 91, "Conduit Debt Obligations." The requirements of this Statement are effective for reporting periods beginning after December 15, 2020. Earlier application is encouraged. The primary objectives of this Statement are to provide a single method of reporting conduit debt obligations by issuers and eliminate diversity in practice associated with (1) commitments extended by issuers, (2) arrangements associated with conduit debt obligations, and (3) related note disclosures. This Statement achieves those objectives by clarifying the existing definition of a conduit debt obligation; establishing that a conduit debt obligation is not a liability of the issuer; establishing standards for accounting and financial reporting of additional commitments and voluntary commitments extended by issuers and arrangements associated with conduit debt obligations; and improving required note disclosures. The City will implement this statement, as applicable, to its financial statements for the year ending June 30, 2023.

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CITY OF AVENAL

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
49 Governmental Accounting Standards Board Statement No. 94 The GASB has issued statement No. 94, “Public-Private and Public-Public Partnerships and Availability Payment Arrangements”. The objective of this Statement is to better meet the information needs of financial statement users by improving the comparability of financial statements among governments that enter into PPPs and APAs and by enhancing the understandability, reliability, relevance, and consistency of information about PPPs and APAs. The City will implement this statement, as applicable, to its financial statements for the year ending June 30, 2023.

Governmental Accounting Standards Board Statement No. 96 The GASB has issued statement No. 96, “Subscription-Based Information Technology Arrangements”. The objective of this Statement is to better meet the information needs of financial statement users by (a) establishing uniform accounting and financial reporting requirements for SBITAs; (b) improving the comparability of financial statements among governments that have entered into SBITAs; and (c) enhancing the understandability, reliability, relevance, and consistency of information about SBITAs. The City will implement this statement, as applicable, to its financial statements for the year ending June 30, 2023.

Governmental Accounting Standards Board Statement No. 97 The GASB has issued statement No. 97, “Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans”. The primary objectives of this Statement are to (a) increase consistency and comparability related to the reporting of fiduciary component units in circumstances in which a potential component unit does not have a governing board and the primary government performs the duties that a governing board typically would perform; (b) mitigate costs associated with the reporting of certain defined contribution pension plans, defined contribution other postemployment benefit (OPEB) plans, and employee benefit plans other than pension plans or OPEB plans (other employee benefit plans) as fiduciary component units in fiduciary fund financial statements; and (c) enhance the relevance, consistency, and comparability of the accounting and financial reporting for Internal Revenue Code (IRC) Section 457 deferred compensation plans (Section 457 plans) that meet the definition of a pension plan and for benefits provided through those plans.

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January 9, 2025 Pg. 157

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REQUIRED SUPPLEMENTARY INFORMATION
January 9, 2025 Pg. 158
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CITY OF AVENAL

REQUIRED SUPPLEMENTARY
DRAFT
51 SCHEDULE OF CHANGES IN THE CITY’S NET OTHER POSTEMPLOYMENT

BENEFITS LIABILITY AND RELATED RATIOS
FOR THE YEAR ENDED JUNE 30, 2022
Fiscal Year Ending 2022 2021 2020
Measurement Date 06/30/2021 06/30/2020 06/30/2019
Discount Rate on the Measurement Date 2.18% 2.66% 2.79%

Total OPEB Liability

Service Cost $ 1,290,837 $ 1,208,894 $ 1,233,237
Interest 477,242 446,550 451,093
Changes of Benefit terms - - -
Differences between expected and actual experience (1,822,913) - (1,196,200) Changes of assumptions 1,412,943 405,863 587,529
Benefit payments (221,346) (193,126) (173,385)

Net change in total OPEB liability 1,136,763 1,868,181 902,274 Total OPEB liability - beginning 16,761,234 14,893,053 13,990,779 Total OPEB liability – ending (a) 17,897,997 16,761,234 14,893,053 Plan fiduciary net position – beginning - - -
Plan fiduciary net position – ending (b) - - -
Net OPEB liability – ending (a) – (b)

$ 17,897,997 $ 16,761,234 14,893,053

Covered-employee payroll 3,152,374 3,535,941 3,670,844
Net OPEB liability as a % of covered-employee 567.76% 474.02 % 405.71%

January 9, 2025 Pg. 159
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CITY OF AVENAL

REQUIRED SUPPLEMENTARY
DRAFT
52 PROPORTIONATE SHARE OF NET PENSION
LIABILITY LAST TEN YEARS*

NOTES TO SCHEDULE
Changes in Benefit Terms - None
Changes in Assumptions - None
*Schedule is intended to show information for ten years. Additional years will be displayed as they become available.
2018 2019 2020 2021 2022
Proportion of the net pension liability 0.0290% 0.0292% 0.0303% 0.0315% 0.0301% Proportionate share of the net pension liability $ 2,880,505 2,813,825 3,104,329 3,424,165 1,629,805 Covered payroll $ 2,284,031 2,696,343 3,138,337 3,343,431 2,903,782 Proportionate share of the net pension liability
as percentage of covered payroll 126.11% 104.36% 98.92% 105.57% 56.13% Plan fiduciary net position as a percentage of the
total pension liability 76.08% 78.10% 77.60% 77.32% 89.17% January 9, 2025 Pg. 160
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CITY OF AVENAL

REQUIRED SUPPLEMENTARY
DRAFT
53 SCHEDULE OF CONTRIBUTIONS
LAST TEN YEARS*
*Schedule is intended to show information for ten years. Additional years will be displayed as they become available.
2018 2019 2020 2021 2022
Actuarily required contribution (actuarially
determined) $ 439,707 515,718 600,802 608,070 623,994
Contributions in relation to the actuarially
determined contributions 439,707 515,718 600,802 608,070 623,994 Contribution deficiency (excess) $ - - - - -
Covered payroll $ 2,696,343 3,138,337 3,243,431

2,903,782

2,832,818
Contributions as a percentage of covered 16.31% 16.43% 18.52% 20.94% 22.03% January 9, 2025 Pg. 161
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CITY OF AVENAL

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCES – BUDGET (GAAP BASIS) AND ACTUAL
DRAFT
54 GENERAL FUND
FOR THE YEAR ENDED JUNE 30, 2022
Variance with
Budgeted Amount Final Budget -
Positive
Original Final Actual (Negative)

REVENUES
Property taxes $ 2,353,908 $ 2,353,908 $ 2,475,421 $ 121,513 Other taxes 773,232 773,232 722,229 (51,003)
Intergovernmental revenues 211,881 211,881 176,644 (35,237) Charges for services 135,703 135,703 136,700 997
Licenses and permits 329,280 329,280 348,401 19,121
Fines and penalties 20,967 20,967 16,995 (3,972)
Investment income 14,000 14,000 12,361 (1,639)
Rent 754,175 754,175 649,738 (104,437)
Other revenue 127,641 127,641 176,051 48,410

Total revenues 4,720,788 4,720,788 4,714,540 (6,248)

EXPENDITURES
Current services:

General government 194,915 194,915 892,159 (697,244)
Building regulations 65,475 65,475 257,416 (191,941)
Community development 138,875 138,875 128,391 10,484
Public safety:

Law enforcement 1,607,464 1,607,464 3,156,089 (1,548,625) Animal control 120,200 120,200 242,568 (122,368)
Parks and recreation 256,450 256,450 675,088 (418,638)
Capital outlay:

General government 82,500 82,500 37,384 45,116
Community development - - - -
Parks and recreation - - - -
Public safety:

Law enforcement - - - -
Animal control - - - -
Debt Service:

Principal - - - -
Interest - - - -

Total expenditures 2,465,879 2,465,879 5,389,095 (2,923,216)

Excess (deficiency) of revenues over
(under) expenditures 2,254,909 2,254,909 (674,555) (2,923,216)

OTHER FINANCING SOURCES (USES)
Transfers in $ -
$
- $ - $ -
Transfers out - - (28,302) (28,302)

Total other financing sources (uses) - - (28,302) (28,302)

Net change in fund balances 2,254,909 2,254,909 (702,857) (2,957,766)

Fund balance - beginning 3,365,804 3,365,804 3,365,804 -

Prior period adjustment - - - -

Fund balance - ending $ 5,620,713 $ 5,620,713 $ 2,662,947 $ (2,957,766) January 9, 2025 Pg. 162
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CITY OF AVENAL

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCES – BUDGET (GAAP BASIS) AND ACTUAL
DRAFT
55 CalHOME SPECIAL REVENUE FUND
FOR THE YEAR ENDED JUNE 30, 2022
Variance with
Budgeted Amounts Final Budget -
Positive
Original Final Actual (Negative)

REVENUES
Intergovernmental revenues $ - $ - $ - $ -
Investment income - - 86 86
Loan repayments - - 3,863 3,863

Total revenues - - 3,949 3,949

EXPENDITURES
Current services:

Community development - - 4,778 (4,778)

Total expenditures - - 4,778 (4,778)

Excess (deficiency) of revenues over (under)
expenditures - - (829) (829)

OTHER FINANCING SOURCES (USES)
Transfers in
$ -
-
$ -
-
$ -
-
$ -
-
Transfers out - - - -

Total other financing sources (uses) - - - -

Net change in fund balances - - (829) (829)

Fund balance - beginning 64,586 64,586 64,586 -

Fund balance - ending $ 64,586 $ 64,586 $ 63,757 $ (829) January 9, 2025 Pg. 163
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SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCES – BUDGET (GAAP BASIS) AND ACTUAL
DRAFT
56 HOME PROGRAM INCOME SPECIAL REVENUE
FUND FOR THE YEAR ENDED JUNE 30, 2022
Variance with
Budgeted Amount Final Budget -
Positive
Original Final Actual (Negative)

REVENUES
Investment income $ - $ - $ 89 $ 89
Loan repayments - - (250) (250)

Total revenues - - (161) (161)

EXPENDITURES
Transfers in - - - -
Community development - - 145,295 (145,295)

Net change in fund balances - - (145,456) (145,456)

Fund balance - beginning 205,269 205,269 205269 -

Fund balance - ending $ 205,269 $ 205,269 $ 59,813 $ (145,456)

January 9, 2025 Pg. 164
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CITY OF AVENAL

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCES – BUDGET (GAAP BASIS) AND ACTUAL

CDBG PROGRAM INCOME SPECIAL REVENUE FUND
FOR THE YEAR ENDED JUNE 30, 2022
DRAFT
57 Variance with
Budgeted Amount Final Budget -
Positive
Original Final Actual (Negative)

REVENUES
Investment income $ - $ - $ 26 $ 26
Loan repayments - - (880) (880)

Total revenues - - (854) (854)

EXPENDITURES
Community development - - 350 (350)

Total expenditures - - 350 (350)

Excess (deficiency) of revenues over
(under) expenditures - - (1,204) (1,204)

OTHER FINANCING SOURCES (USES)
Transfers in $ - $ - $ - $ -
Transfers out - - - -

Total other financing sources (uses) - - - -

Net change in fund balances - - (1,204) (1,204)

Fund balance - beginning - - 306,326 306,326

Fund balance - ending $ - $ - $ 305,122 $ 305,122
January 9, 2025 Pg. 165
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SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCES – BUDGET (GAAP BASIS) AND ACTUAL

HOME INVESTMENT SPECIAL REVENUE FUND
FOR THE YEAR ENDED JUNE 30, 2022
DRAFT
58 Variance with
Budgeted Amount Final Budget -
Positive
Original Final Actual (Negative)

REVENUES
Intergovernmental revenues $ - $ - $ - $ -
Investment income - - - -

Total revenues - - - -

EXPENDITURES
Current services:

Community development 189,824 189,824 - 189,824
Total expenditures 189,824 189,824 - 189,824

Excess (deficiency) of revenues over
(under) expenditures (189,824) (189,824) - 189,824

OTHER FINANCING SOURCES
(USES)
Transfers in $ - $ - $ - $ -
Transfers out - - - -

Total other financing sources (uses) - - - -

Net change in fund balances (189,824) (189,824) - 189,824

Fund balance - beginning 446 446 446 -

Fund balance - ending $ (189,378) $ (189,378) $ 446 $ 189,824 January 9, 2025 Pg. 166
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CITY OF AVENAL

NOTES TO THE REQUIRED SUPPLEMENTARY
INFORMATION FOR THE YEAR ENDED JUNE 30, 2022
DRAFT
59 NOTE 1 – BUDGETARY INFORMATION
The City follows these procedures annually in establishing the budgetary data reflected in the budgetary comparison schedules:

1. The City Manager submits to the City Council a proposed budget for the fiscal year commencing the following July 1. The budget includes proposed expenditures and the means of financing them.

2. The City Council reviews the proposed budget at specially scheduled sessions, which are open to the public.

The Council also conducts a public hearing on the proposed budget to obtain comments from interested persons.

3. Prior to June 1, the budget is legally adopted through passage of a resolution. This budget is reported as an Original Budget in the budgetary comparison schedules.

4. During the fiscal year, changes to the adopted budget may be authorized as follows:
a) Items requiring City Council action – appropriation of fund balance revenues, transfers of appropriations between funds, appropriation of any non-departmental revenue, new interfund loans or advances, and creation of new capital projects or increases to existing capital projects. b) Items delegated to the City Manager – transfers between departments within funds, appropriation of unbudgeted departmental revenues, and approval of transfers which increase salary and benefit appropriations.
c) Item delegated to department head – allocation of departmental appropriations to line-item level.

5. Formal budgetary integration is employed as a management tool for all funds. Annual budgets are legally adopted and amended as required for the general, special revenue or enterprise funds. Project length budgets are adopted for the capital projects funds. All budgets are prepared on a basis consistent with generally accepted accounting principles (GAAP), and budgetary comparisons for the general and major special revenue funds are presented on that basis in the required supplementary information. A debt service payment schedule for the debt service fund is also approved as part of the budget process.

6. Budget amounts are reflected after all authorized amendments and revisions. This budget is reported as the Final Budget in the budgetary comparison schedules.

7. For each legally adopted operating budget, expenditures may not exceed budgeted appropriations at the activity level. The legal appropriation basis is at the level called “department”. A “department” for legal appropriation purposes may be a single organization, or an entire department having multiple organizations with the same fund, or an entire fund.

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OTHER SUPPLEMENTARY INFORMATION
January 9, 2025 Pg. 168

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61 NONMAJOR GOVERNMENTAL FUNDS
The Special Revenue Funds are used to account for the proceeds of specific revenue sources (other than expendable trusts or major capital projects) that are legally restricted to expenditure for specified purposes.

Local Transportation Funds
To account for Local Transportation Fund tax revenue restricted to street maintenance and construction.

Tire Amnesty Special Revenue Fund
To account for CalRecycle grant funding for the cost of cleanup, abatement and other actions related to the disposal of waste tires at cleanup projects and amnesty events.

Gas Tax Special Revenue Fund
To account for the City’s apportioned share of revenue assessed by the State of California on the sale of gasoline in the State. The funds are to be used exclusively for maintenance and improvement of the City’s streets and roads.

Community Development Block Grant Funds
To account for annual federal grants that provide for development of a viable urban community by providing suitable housing, principally for low and moderate-income residents.

Parks and Recreation Grants Funds
To account for expenditures of the park and recreation grants from the State of California.

Capital Projects Funds
To account for financial resources to be used for the acquisition or construction of major capital facilities and improvements (other than those financed by proprietary funds).

Capital Improvement Project Fund
To accumulate revenues to fund specific projects designated by the City Council.

Avenal City Operating Authority Fund
To account for the financial resources to be used in the management of the Ken Brown Public Safety Center.

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CITY OF AVENAL
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62 COMBINING BALANCE SHEET

NONMAJOR GOVERNMENTALFUNDS
JUNE 30, 2022

Nonmajor Special
Revenue
Nonmajor Capital
Projects
Total
Nonmajor
Governmental
Funds
ASSETS
Cash and investments $ 2,043,333 $ 9,717 $ 2,053,050
Receivables:

Intergovernmental 885,223 - 885,223
Total assets $ 2,928,556 $ 9,717 $ 2,938,273

LIABILITIES AND FUND BALANCES
Liabilities:

Accounts payable $ 95,868 $ - $ 166,849
Interfund payables - - -
Total liabilities 95,868 - 166,849

Fund balances:

Restricted for:

Highways and streets 1,846,726 - 1,846,726
Community development 1,895,290 - 1,895,290
Committed:

Capital projects - 9,703 9,703
Unassigned 22,597 - 22,597

Total fund balances 3,764,613 9,703 3,774,316
Total liabilities and fund balances $ 3,860,481 $ 9,703 $ 3,870,184 January 9, 2025 Pg. 170
DRAFT

CITY OF AVENAL
DRAFT
63 COMBINING STATEMENT OF REVENUES, EXPENDITURES

AND CHANGES IN FUND BALANCES

NONMAJOR GOVERNMENTALFUNDS
FOR THE YEAR ENDED JUNE 30, 2022
Nonmajor
Special
Revenue
Nonmajor
Capital
Projects
Total
Nonmajor
Governmental
Funds

REVENUES
Intergovernmental revenues $ 1,630,922 $ - $ 1,630,922
Investment income 1,345 7 1,352
Rents 3,300 - 3,300
Miscellaneous1 - - -

Total revenues 1,635,567 7 1,635,567

EXPENDITURES
Current:

General government 37,481 - 37,481
Community development 49,200 - 49,200
Parks and recreation - - -
Highways and streets 467,802 - 467,802
Capital outlay:

Parks and recreation - - -
Highways and streets 63,271 - 63,271

Total expenditures 617,754 - 617,754

Excess (deficiency) of revenues over
(under) expenditures 1,017,813 7 1,017,820

OTHER FINANCING SOURCES (USES)
Transfers out (347,303) - (347,303)

Total other financing sources (uses) (347,303) - (347,303)

Net change in fund balances 670,510 7 670,517

Fund balances - beginning 3,398,863 9,709 3,408,572

Prior year adjustments - - -

Fund balances - ending $ 4,069,373 $ 9,716 $ 4,079,089
January 9, 2025 Pg. 171
DRAFT

CITY OF AVENAL
DRAFT
64 COMBINING BALANCE SHEET

NONMAJOR SPECIAL REVENUE FUNDS
JUNE 30, 2022

Community
Development Water Trans Avenal City
Local Tire Gas Tax Block Grant Parks and Line Grant Operating Transportation Amnesty Fund Funds Recreation Funds Authority Totals ASSETS
Cash and investments $ 350,848 $ - $ 1,728,931 $ - $ 126,042 $ (82,617) $ (79,871)) $ 2,043,333 Receivables: -
Intergovernmental 650,735 - 211,272 - - 23,216 - 885,223 Total assets $ 1,001,583 $ - $ 1,940,203 $ - $ 126,042 $ (59,401) $ (79,871) $ 2,928,556

LIABILITIES AND FUND

BALANCES
Liabilities:

Accounts payable $ - $ - $ 40,033 $ - $ - $ 50,200 $ 1,635 $ 95,868 Interfund payables $ - - - - - - - -

Total liabilities - - 40,033 - - 50,200 1,635 95,868

Fund balances:

Restricted:

Highways and streets 1,846,726 - - - - - - 1,846,726
Community development - - 1,895,290 - - - - 1,895,290
Unassigned - - - - 108,275 (4,169) (81,509) 22,597

Total fund balances 1,846,726 - 1,895,290 - 108,275 (4,169) (81,509) 3,764,613

Total liabilities and fund balances $ 1,846,726 $ - $ 1,939,323 $ - $ 108,275 $ 46,031 $ (79,874) $ 3,860,481 January 9, 2025 Pg. 172
DRAFT

CITY OF AVENAL
DRAFT
65 COMBINING STATEMENT OF REVENUES, EXPENDITURES AND

CHANGES IN FUND BALANCES

NONMAJOR SPECIAL REVENUE FUNDS
FOR THE YEAR ENDED JUNE 30, 2022
Community
Development Water Trans Avenal City
Local Tire Gas Tax Block Grant Parks and Line Grant Operating Transportation Amnesty Fund Funds Recreation Funds Authority Totals

REVENUES
Intergovernmental revenues $ 582,097 $ - $ 812,284 $ - $ - $ 226,906 $ - $ 1,630,922 Investment income 617 - 728 - 9,635 - - 1,345
Rents - - - - - - 3,300 3,300
Miscellaneous - - - - - - - -

Total revenues 582,714 - 813,012 - 9,635 226,906 3,300 1,635,567

EXPENDITURES
Current:

General government - - - - - - 37,481 37,481
Community development - - - - 49,200 - 49,200
Parks and recreation - - - - - - - -
Streets 8,300 - 459,502 - - - - 467,802
Capital outlay:

Parks and recreation - - - - - - -
Streets - - 97,921 - - (34,650) - 63,271

Total expenditures 8,300 - 557,423 - 0 14,550 37,481 617,754

Excess (deficiency) of revenues over
(under) expenditures 574,414 - 255,589 - 9,635 212,356 (34,181) 1,017,813

OTHER FINANCING SOURCES
(USES)
Transfer In - - - - - - - -
Transfer Out - - - - - (347,303) - -
Total other financing sources (uses) - - - - - (347,303) - -

Net change in fund balances 574,414 - 255,589 - 9,635

(134,947) (34,181) 670,510

Fund balances - beginning 1,272,312 - 1,639,701 - 98,640 130,778 (47,328) 3,094,103

Prior period adjustments - - - - - - - -

Fund balances - ending $ 1,846,726 $ - $ 1,895,290 $ - $ 108,275 $ (4,169) $ (81,509) $ 3,764,613 January 9, 2025 Pg. 173
DRAFT

CITY OF AVENAL
66 DRAFT

COMBINING BALANCE SHEET

NONMAJOR CAPITAL PROJECTS FUND
JUNE 30, 2022
Capital
Improvement
Project Fund
ASSETS
Cash and cash equivalents $ 9,717
Total assets $ 9,717

LIABILITIES
Accounts payable $ 14
Total liabilities $ -

FUND BALANCE
Fund balance:

Committed:

Capital projects 9,703
Total fund balance 9,703
Total liabilities and fund balance $ 9,717
January 9, 2025 Pg. 174
DRAFT
67 CITY OF AVENAL
DRAFT

COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES

IN FUND BALANCES

NONMAJOR CAPITAL PROJECTS FUND FOR THE
YEAR ENDED JUNE 30, 2022
Capital
Improvement
Project Fund

REVENUES
Intergovernmental revenue $ -
Investment income $ 7
Total revenues 7

OTHER FINANCING SOURCES (USES)
Transfers in -
Transfers out -
Total other financing sources (uses) -
Net change in fund balance 7
Fund balance - beginning 9,696
Prior year adjustments -
Fund balance - ending $ 9,703
January 9, 2025 Pg. 175

DRAFT DRAFT
OTHER INDEPENDENT AUDITOR’S REPORTS
January 9, 2025 Pg. 176

DRAFT DRAFT
THIS PAGE IS LEFT BLANK INTENTIONALLY.

January 9, 2025 Pg. 177
DRAFT
69 DRAFT
INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER

FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS

BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN

ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
To the Honorable Mayor and City Council
City of Avenal, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of City of Avenal, California (the City), as of and for the year ended June 30, 2022, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements, and have issued our report thereon dated July 18, 2024.

Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City of Avenal, State of California’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City of Avenal, State of California’s internal control. Accordingly, we do not express an opinion on the effectiveness of the City of Avenal, State of California’s internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the City’s financial statements will not be prevented or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that were not identified.

Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City of Avenal, State of California’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

Sotomayor & Associates, LLP
Certified Public Accountants
699 Hampshire Road, Suite 101
Westlake Village, California 91361
(626) 397-4900
Fax: (626) 397-4908
E-mail: [email protected]
Web Site www.sotomayorcpa.com
January 9, 2025 Pg. 178
DRAFT
70 DRAFT
City of Avenal, State of California’s Responses to Finding City of Avenal, State of California’s responses to the findings identified in our audit are described in the accompanying schedule of findings and questioned costs. City of Avenal, State of California’s responses were not subjected to the auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on them.

Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Sotomayor & Associates, LLP
Certified Public Accountants
July 18, 2024
January 9, 2025 Pg. 179
DRAFT
71 INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE FOR

EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER

COMPLIANCE REQUIRED BY UNIFORM GUIDANCE
To the Honorable Mayor and City Council
City of Avenal, California
Report on Compliance for Each Major Federal Program
We have audited the City of Avenal, California’s (the City) compliance with the types of compliance requirements described in the OMB Compliance Supplement that could have a direct and material effect on each of City’s major federal programs for the year ended June 30, 2022. The City’s major federal program is identified in the summary of auditor’s results section of the accompanying schedule of findings and questioned costs.

Management’s Responsibility
Management is responsible for compliance with federal statutes, regulations, and the terms and conditions of its federal awards applicable to its federal programs.

Auditor’s Responsibility
Our responsibility is to express an opinion on compliance for each of the City’s major federal programs based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Those standards and the Uniform Guidance require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the City’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances.

We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program.

However, our audit does not provide a legal determination of the City’s compliance.

Opinion on Each Major Federal Program
In our opinion, the City of Avenal, California, complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2022.

Sotomayor & Associates, LLP
Certified Public Accountants
699 Hampshire Road, Suite 101
Westlake Village, California 91361
(626) 397-4900
Fax: (626) 397-4908
E-mail: [email protected]
Web Site www.sotomayorcpa.com
January 9, 2025 Pg. 180

DRAFT DRAFT
Report on Internal Control Over Compliance
The management of the City is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered the City’s internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of City’s internal control over compliance.

A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance.

Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.

The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose.

Sotomayor & Associates, LLP
Certified Public Accountants
July 18, 2024
72 January 9, 2025 Pg. 181

DRAFT DRAFT

CITY OF AVENAL

SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE YEAR ENDED JUNE 30, 2022
Contract/
Federal Pass-Through
Federal Grantor/Pass Through CFDA Entity Identifying Federal Grantor/Program or Cluster Title Number Number Expenditures U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT
Passed through California Department of Housing and
Urban Development
Avenal Community Center 14.228 16-CDBG-11133 48,437
COVID Sustenance Payments 14.228 20-CDBG-CV1-00055 60,654 COVID Response Tranches 2&3 (CDBG2/3) 14.228 117,025
Total U.S. Department of Housing and Urban Development $ 226,116 U.S. DEPARTMENT OF WATER
Direct Award:

Solar Generation System at Wastewater Treatment Plant-Planning 66.458 D17-04006 18,070 Solar Generation System at Wastewater Treatment Plant-Construction 66.458 C-06-8392-110 208,836 Avenal 18” Water Transmission Line Replacement Project 66.468 D20-02007 136,787 Total U.S. Department of Water $ 363,693
U.S. TREASURY DEPARTMENT
Direct Award:

ARPA 21.027 3,228,530
California Arrearage Payment Program (CAPP) 21.027 CA1610002 34,159 Total U.S. Treasury Department $ 3,262,689
TOTAL EXPENDITURES OF FEDERAL AWARDS $ 3,852,498
January 9, 2025 Pg. 182

DRAFT DRAFT

CITY OF AVENAL

NOTE TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE YEAR ENDED JUNE 30, 2022
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

GENERAL
The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all federal award programs of the City of Avenal. Federal awards received directly from federal agencies, as well as federal awards passed through other government agencies are included in the schedule. The information in this SEFA is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The expenditures are below the single audit threshold of $750,000 and are presented for information purposes only.

BASIS OF ACCOUNTING
The accompanying SEFA is presented using the modified accrual basis of accounting except for programs recorded in the City’s enterprise funds, which are presented using the accrual basis of accounting, which is described in Note 1 of the City’s basic financial statements.

RELATIONSHIP TO BASIC FINANCIAL STATEMENTS
Federal award expenditures agree or can be reconciled with the amounts reported in the City’s basic financial statements.

INDIRECT COST RATE
The City has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. 74 January 9, 2025 Pg. 183

DRAFT DRAFT

CITY OF AVENAL

SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED JUNE 30, 2022
SECTION I – SUMMARY OF AUDITOR’S RESULTS
Financial Statements
Type of auditor's report issued: Unmodified
Internal control over financial reporting:

Material weaknesses identified. X Yes No
Significant deficiencies identified that
are not considered to be material weaknesses? Yes X None reported Noncompliance material to financial statements noted? Yes X No Federal Awards
Internal control over major programs:

Material weaknesses identified. Yes X No
Significant deficiencies identified that
are not considered to be material weaknesses? Yes X None reported Type of auditor's report issued on compliance
for major programs: Unmodified
Any audit findings disclosed that are required to be
reported in accordance with
2 CFR section 200.516(a). Yes X No
Identification of major programs:

CFDA Number(s) Name of Federal Program or Cluster

14.239 Home Investment Partnerships Program
Dollar threshold used to distinguish between Type A
and Type B programs: $750,000
Auditee qualified as low-risk auditee? Yes X No
75 January 9, 2025 Pg. 184

DRAFT DRAFT

CITY OF AVENAL

SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED JUNE 30, 2022
SECTION II – FINANCIAL STATEMENT FINDINGS
Finding 2022-1 Bank Reconciliation - Repeated in Current Year None reported.

SECTION III – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS None reported.
76 January 9, 2025 Pg. 185

DRAFT DRAFT

CITY OF AVENAL

SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
FOR THE YEAR ENDED JUNE 30. 2022

FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS
Finding 2021-1 Bank Reconciliation - Repeated in Current Year None reported.

SECTION III – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS None reported.

January 9, 2025 Pg. 186
City of Avenal
919 Skyline Blvd.

Avenal, CA 93204
Phone: (559) 386-5766
Fax: (559) 386-0629
AGENDA ITEM NO. 5. A.

TO: The Honorable Mayor and City Council
FROM: Antony V. López, City Manager
DATE: January 9, 2024
RE: Consider Resolution Accepting November 5, 2024, Election Results REQUEST(S):

That the City Council:

1. Adopt a resolution certifying the official canvass of election results for the general municipal election held November 5, 2024.

2. Swear-in newly elected councilmembers.

3. Authorize an update to the California Roster
INFORMATION:

At the May 23, 2024, meeting, the City Council adopted Resolution No. 2024-22 giving notice of a general municipal election to be held on Tuesday, November 5, 2024, for the election of three city councilmembers. The at-large election was held on November 5, 2024, and the voters elected the three candidates with highest number of votes as Councilmembers for a term of four (4) years each.

Under Elections Code § 10262(b), for a consolidated election, the City Clerk or designated city elections official, upon receipt of the results of the election from the County elections official who conducted the election, must certify the results to the City Council who in turn must comply with Elections Code § 10263 (discussed below), not later than the next regularly scheduled city council meeting following presentation of the 28-day canvass of the returns, or at a special meeting called for this purpose.

Elections Code § 10263 requires that, upon the completion of the canvass and before installing the newly elected officers, the City Council must adopt a resolution reciting certain details about the election, and its results, and must also declare elected the persons for whom the highest number of votes were cast for each office up for election. The accompanying draft resolution is designed to comply with the Elections Code requirements.

The Kings County Registrar of Voters provided the certified Statement of Votes Cast to the City Clerk. The certified results are attached to and made a part of the draft resolution, as EXHIBIT A.

January 9, 2025 Pg. 187
City of Avenal
919 Skyline Blvd.

Avenal, CA 93204
Phone: (559) 386-5766
Fax: (559) 386-0629
AGENDA ITEM NO. 5. A.

FISCAL IMPACT:

None.

ALTERNATIVES:

There are no alternatives which would result in compliance with the applicable statutes.

Adoption of a resolution is required prior to installing each newly elected officer.

INVOLVEMENT OF OTHER DEPARTMENTS OR AGENCIES:

The Kings County Registrar of Voters provided the certified Statement of Votes Cast to the City Clerk. The City Attorney’s office assisted in preparation of the draft resolution.

RECOMMENDATION:

By Resolution, declare the results of recent municipal election held on November 5, 2024 and certified by the Kings County Elections Office on December 3, 2024.

January 9, 2025 Pg. 188

BEFORE THE CITY COUNCIL OF THE

CITY OF AVENAL
IN THE】江ATTER OF:

A RESOLUT10N OF THE CITY COUNCIL

OF THE CITY OF AVENAL REQUESTING

THE BOARD OF SUPERVISORS OF THE
COUNTY OF KINGS TO PERⅣ IIT THE

COUNTY CLERK OF TIIE COUNTY OF

KINGS TO RENDER SPECIFIED SERVICES

TO THE CITY OF AVENAL RELATING TO
THE CONDUCTING OF THE】 燿UNICIPAL
ELECT10N TO BE HELDIN THE CITY OF
AVENAL,NOVEIⅥ【BER 5,2024,AND

APPROPRIATING FUNDS TO PAY FOR
SAID SERVICES.

RESOLUT10N 2024… 22
WHEREAS, pursuant to Section 2203 of the E,lections Code of the State of California, it is necessary that the City Council of the City of Avenaladopt a Resolution requesting the Board of Supervisors of the County of Kings to render specified services to the City of Avenalrelating to the conducting of municipal elections; and
WHEREAS, the Elections Code Section2203 requires the City of Avenal to reimburse the County of Kings in full for the services performed upon presentation of a bill to the City of Avenal.

NOW, THEREFORE, BE IT RESOLVED, that the City of Avenal hereby requests the Board of Supervisors of the County of Kings to authorize the County Clerk to render the specified services set forth in Exhibit "A" attached hereto, and by reference hereto made a part here of relating to the conducting of a regular municipal election to be held on Tuesday, November 5, 2024,between the hours of 7:00 a.m. and 8:00 p.m. of said day.

BE IT FURTHER RESOLVED that a sum be appropriated and set aside from the General Funds of the City of Avenal to reimburse the County of Kings in full for the services to be provided by the County of Kings upon demand and presentation of a billto the City of Avenal BE IT FURTHER RESOLVED that the City of Avenal authorizes the City Manager, City Clerk and all relevant City staff to carry out the terms and conditions of this resolution and to take all steps reasonably necessary, proper and/or convenient and/or incidental thereto.

PASSED AND ADOPTED tt a regular mccting ofthc City Councilofthc City ofAvcnal on May 23,2024,by thc following roll call vote:

May 23,2024 Pg.13
January 9, 2025 Pg. 189
A YES: VERDUGO• HERNANDEZ, RAMIREZ• PRECIADO.

NOES: BOD.

ABSTAIN: NOD.

ABSENT: GRAVELLE.

RESOLUTION 2024- 22
May 23, 2024 Pg. 14

STATE OF CALIFORNIA )

COUNTY OF KINGS )

CITY OF AVENAL )
I, Maria A. Ortiz, City Clerk of the City of Avenal, doe hereby certifiy that the forgoing Resolution No. 2024-22 is a true and correct and been duly and regulary adopted by the Avenal City Council on May 23, 2024. Said copy is on file in my office located at 919 Skyline Blvd. Avenal, CA 93204.

Date: 5/30/2024 Attest: _______________________
I
nd regularly adopted by the Avenal City Council on July 11, 2019. Said copy is January 9, 2025 Pg. 190

EXHIBIT A
City of Avenal Requested Services for November 5,2024 Elections Thefollowing services are requested of the Kings County Clerk:
l.Nomination and Candidate Statements:
. Distribute and file nomination papers and candidate statements for City offices.

2. Ballots and Voting Materials:
. Prepare, print, and mail sample ballots and voter pamphlets to the qualified electors. . Provide official ballots, vote-by-mail ballots, and all other necessary materials at polling places, including voting booths, ballot boxes, and voting punches.

3. Election Officers and Polling Places:
. Order consolidation of precincts, appoint precinct boards, and designate polling places. . Appoint and publish notice of election officers. If no public building is available, arrange for rental ofa private residence.
. Provide a certified bilingual person at each polling location during the entire election proceeding.
. Instruct election officers conceming their duties.

4. Vote by Mail:
. Mail and receive vote-by-mail ballots.
. Receive and process Vote by Mail voter applications.

5. Conduct and Oversight of the Election:
. Conduct the election and canvass the retums.
. Certify the votes cast and the election results.
. Recount votes, if requested, in accordance with State law.

6. Compliance and Miscellaneous Duties:
. Make all required publications related to the election. . Prorate and manage the cost of the election.
. Ensure that all election duties are conducted in accordance with the Voting Rights Act of 1975 and other relevant laws.

Perform all other pertinent services required for the election, excluding those requirements of the Fair Political Practices Commission which are to be performed by the City Clerk or Deputy City Clerk.

The Gity Clerk is hereby authorized and directed to transmit certified copies of this Resolution to the Board of Supervisors and to the County Registrar of Voters.

May 23,2024 Pg. 15
January 9, 2025 Pg. 191
July 3,2024
Last Day for Boundary Changes
JurisdictionaI Boundary changes, such as annexations, mLrst certified to the Elections Department no later than 125 days before the etection (Catifornia Elections Code S12262). Best practice is to submit a jurisdictionat map for every etection to ensure the Elections Department has your most current boundaries.

July 8,2024
Requested Day for Resotution(s) Consotidating Etection
One week prior to the start of the Nomination Period, the Etections Department requests jurisdictions to submit their resolution catting the etection, and if appticabte, the accompanying resotution dectaring duties assigned to theRegistrarofVoters. Thiswittensurenoservicesorrequireddeadtinesfortheelectionsgetmissed.

Measure Resotutions, if appticabte, are atso requested at this time, to attow enough time for argument pubtications and translation services for the Voter lnformation Guide printing deadtines.

July 15,2024
First Day of Nomination Period
Candidates may come to the Elections Department to obtain and file Nomination Documents.

August 9,2024
Last Day of Nomination Period
88 days before the election, the Legistative Deadtine for:
o Nomination Period-AttCandidate Fitings must be submitted by 5:00 p.m. o Etection Resotutions-White we request the resotutions to be fited eartier, this is the [ast day resolutions can be fited. (Appties to measures as wett.)
August 14,2024
Nomi nation Period Extension
For any office in which the lncumbent(s) does not fite before the ctose of the Nomination Period, any other candidate may fite during the extension.

May 23,2024 Pg. 16
January 9, 2025 Pg. 192