Bishop City Council
December 11, 2023

CITY OF BISHOP

CITY COUNCIL MEETING
City Council Chambers - 301 West Line Street - Bishop, California MONDAY, DECEMBER 11, 2023 - 6:00 PM
NOTICE TO THE PUBLIC: Please be advised this meeting is accessible to the public in person, on the City of Bishop website, or on the local government cable channel 12. In compliance with the Americans with Disabilities Act of 1990, if you need special assistance to participate in this meeting, please contact the City Clerk at 760-873-5863 Extension 124. Notification at least 48 hours prior to the meeting will enable the City to make reasonable arrangements to ensure accessibility to this meeting. [28 CFR

35.102.35.104 ADA Title II].

The public is encouraged to participate or observe this meeting by:

1. Attending this meeting in person at the City of Bishop City Council Chambers located at 301 West Line Street in Bishop, California.

2. Observing this meeting live from the City of Bishop website at:
https://www.cityofbishop.com/government/city_council/index.php

3. Observe this meeting live from the local government cable channel 12.

Public comments may be made:

1. In person: Members of the public desiring to speak on a matter appearing on the agenda should ask the Mayor for the opportunity to be heard when the item comes up for Council consideration (or complete a speaker card prior to the meeting). Comments for all agenda items are limited to a speaking time of three minutes unless modified by the Mayor.

2. In writing: Go to http://bishop-ca.granicus.com/ViewPublisher.php?view_id=8 to submit an "eComment" for the corresponding meeting. Please note that eComment submissions closes at 3:00 p.m. on the day of the meeting. You may also hand deliver public comments to the City drop/payment box located at the Church Street entrance to City Hall on or before the deadline noted above. Written public comments received after the deadline will be provided to the Council at the earliest possibility. Please note written public comments received will not be read aloud at the meeting.

Any writing that is a public record that relates to an agenda item for open session distributed less than 72 hours prior to the meeting will be available for public inspection at City Hall, 377 West Line Street, Bishop, California during normal business hours.

Government Code 54957.5(b)(1). Copies will also be provided at the appropriate meeting.

In compliance with the Americans with Disabilities Act of 1990, if you need special assistance to participate in this meeting, please contact the City Clerk at 760-873-5863 Extension 124. Notification at least 48 hours prior to the meeting will enable the City to make reasonable arrangements to ensure accessibility to this meeting. [28 CFR

35.102.35.104 ADA Title II].
1 1. CALL TO ORDER

2. MOMENT OF SILENCE - As we begin another meeting tonight, let us pause for a brief moment of silence to individually reflect, meditate, pray, or engage in other silent activity.

3. PLEDGE OF ALLEGIANCE - [presenter] will lead the pledge of allegiance.

4. ROLL CALL

5. PUBLIC COMMENT

6. DEPARTMENT REPORTS
A. Fire Department - Fire Chief Bret Russell
B. Police Department - Police Chief Nate Derr
C. Public Works Department - Public Works Director Nora Gamino D. Community Services Department - Community Services Manager Dan McElroy E. Planning Department - Assistant Planner Ana Budnyk
F. Administration - City Administrator Deston Dishion

7. PRESENTATIONS
A. 2023 Employee Service Awards

8. CONSENT CALENDAR
NOTICE TO THE PUBLIC: This time is set aside to receive public comment on matters not calendared on the agenda. When recognized by the Mayor, please state your name and address for the record and please limit your comments to three minutes. Under California law the City Council is prohibited from generally discussing or taking action on items not included in the agenda; however, the City Council will listen to all public comment but will not generally discuss the matter or take action on it.

Updates on department activities will be given by the Department Heads and/or their staff.

Fire Department Report - November 2023
Police Department Report - November 2023
Public Works Department Report - November 2023
Community Services Department Report - November 2023
Planning Department Report - November 2023
City Administrator Report - November 2023
Recommended Action: Council will recognize five city employees this year for their years of service. Police Records Clerk Victoria Toy will be recognized for five years of service, Public Works Lead Maintenance Worker Hector Martinez will be recognized for five years of service, Public Works Maintenance Worker Jake Kiddoo will be recognized for fifteen years of service, Public Works Secretary Michele Rhew will be recognized for fifteen years of service, and City Clerk Robin Picken will be recognized for ten years of service.

NOTICE TO THE PUBLIC: All matters under the Consent Calendar are considered routine by the City and will be acted on by one motion. 2 9. CONSENT CALENDAR FOR APPROVAL/FILING
A. 2024 City of Bishop City Council, Planning Commission, and Parks and Recreation Commission Meetings
B. Assistant Fire Chief Job Description
C. Community Services Officer Job Description
D. Full Time Monthly Salary Schedule - July 1, 2023 - June 30, 2024 E. South Warren Street Improvement Design Task Order

10. CONSENT CALENDAR FOR INFORMATION/FILING
A. Building Permit Report

11. NEW BUSINESS
A. 2022 - 2023 Audited Financial Statements
B. Proposition 4 Calculations Report, Gann Appropriations Limit C. Approve Expenditure to Acquire the Services of Rojas Communications Group Recommended Action: Council consideration to approve the 2024 City of Bishop City Council, Planning Commission, and Parks and Recreation Commission Meetings.
2024 COUNCIL & COMMISSION MEETINGS
Recommended Action: Council consideration to approve the proposed Assistant Fire Chief Job Description.

Assistant Fire Chief Job Description
Assistant Fire Chief Job Description Essential Function Analysis Recommended Action: Council consideration to approve the proposed Community Services Officer Job Description.

Community Services Officer Job Description
Recommended Action: Council consideration to approve the proposed Full Time Monthly Salary Schedule - July 1, 2023 - June 30, 2024. 2023-2024 Full Time Monthly Salary Schedule
Recommended Action: Council to approve the Public Works Director to execute the South Warren Street Improvements Design Task Order with a not-to-exceed amount of $55,500 under the provisions of the As Needed, On-Call Civil Engineering Service Agreement between the City of Bishop and Triad/Holmes Associates that was executed on July 1, 2023.

South Warren Street Improvements Design Task Order
Building Permit Report - November 2023
Recommended Action: City Council consideration to accept the City of Bishop's audited financial statements for fiscal year 2022-2023. 2022 - 2023 Audited Financial Statements
Recommended Action: Council consideration to accept the report as presented. 2023 Proposition 4 Calculations Report
Recommended Action: Council consideration to approve the expenditure of $4,000.00 per month for services provided by Rojas Communications Group with a 3 D. Bishop City Park Facility Use 2023-2024
E. Call for Selection of Mayor and Mayor Pro Tem
F. Mayoral Committee and Agency Appointments for 2024

12. FUTURE AGENDA ITEMS

13. COUNCIL AND COMMITTEE REPORTS

14. ADJOURNMENT
not to exceed amount of $48,000. For 12 months starting Feb 1, 2024.

Bishop Proposal from Rojas Communications Group
Recommended Action: City Council of the City of Bishop to have a discussion and give input on the City Park Facility Use.

Community Use and Partnerships
Facility Use 2022-2023
Recommended Action: Pursuant to the City of Bishop City Council Standards and Procedures Manual Section 2.1, the City Administrator will conduct the election for Mayor. The newly-elected Mayor will then conduct the election for Mayor Pro Tem.

Recommended Action: [Action at this meeting is determined by the Mayor.] Council to discuss and approve the requested modifications to be made to the current 2023 Bishop City Council Committee and Agency Assignments for the 2024 calendar year (Effective January 1, 2024 - December 31, 2025).

Council Committee & Agency Appointments 2023
MEETING CANCELLED - Tuesday, December 26, 2023 at 6:00 p.m. Regular Meeting in the City Council Chambers
Monday, January 8, 2024 at 6:00 p.m. Regular Meeting in the City Council Chambers 4 Bishop Fire Department Report - November 2023
Bishop, CA
This report was generated on 12/5/2023 9:07:40 AM
Breakdown by Major Incident Types for Date Range
MAJOR INCIDENT TYPE # INCIDENTS % of TOTAL
Fires 4 20%
Rescue & Emergency Medical Service 5 25%
Hazardous Condition (No Fire) 4 20%
Service Call 1 5%
Good Intent Call 4 20%
False Alarm & False Call 1 5%
Severe Weather & Natural Disaster 1 5%
TOTAL 20 100%
Zone(s): All Zones | Start Date: 11/01/2023 | End Date: 11/30/2023 Doc Id: 553
emergencyreporting.com
Only REVIEWED and/or LOCKED IMPORTED incidents are included. Summary results for a major incident type are not displayed if the count is zero.

Page # 1 of 2 5
Detailed Breakdown by Incident Type
INCIDENT TYPE # INCIDENTS % of TOTAL
114 - Chimney or flue fire, confined to chimney or flue 1 5% 118 - Trash or rubbish fire, contained 1 5%
131 - Passenger vehicle fire 1 5%
154 - Dumpster or other outside trash receptacle fire 1 5% 311 - Medical assist, assist EMS crew 2 10%
322 - Motor vehicle accident with injuries 1 5%
324 - Motor vehicle accident with no injuries. 2 10%
412 - Gas leak (natural gas or LPG) 2 10%
461 - Building or structure weakened or collapsed 1 5%
480 - Attempted burning, illegal action, other 1 5%
561 - Unauthorized burning 1 5%
600 - Good intent call, other 1 5%
611 - Dispatched & cancelled en route 3 15%
735 - Alarm system sounded due to malfunction 1 5%
813 - Wind storm, tornado/hurricane assessment 1 5%
TOTAL INCIDENTS: 20 100%
Only REVIEWED and/or LOCKED IMPORTED incidents are included. Summary results for a major incident type are not displayed if the count is zero. emergencyreporting.com Doc Id: 553
Page # 2 of 2
The following Bishop Fire Department Volunteer Firefighter Application Form was presented to the Volunteer Firefighters on Tuesday, November 5, 2023.

Public Service Announcement:

If you have a live christmas tree please keep it hydrated and away from any ignition source.

See YouTube link: https://www.youtube.com/watch?v=xr6b9b8FYKk 6 Date:

Name: (Last, First)
Home Phone: Cell Phone:

Email:

Street Address:

Mailing Address (if different form street address):

City: State: Zip:

Yes No
Yes No
Yes No
Yes No

BISHOP FIRE DEPARTMENT
Basic Requirements
Personal Information
Are you legally entitled to work in the United States?
Are You 18 years of age or older?
Do you possess a valid California Driver's License?
If yes, please list below:

Do you have any medical conditions that may prevent your participation as a volunteer firefighter?

VOLUNTEER FIREFIGHTER APPLICATION FORM
7 Yes No
Yes No
Yes No
Please check your availability below:

Yes No
Yes No
Yes No
Please check if you have any of the following skills or training:

THURSDAY - NIGHT

FRIDAY - DAY FRIDAY - NIGHT

SATURDAY - DAY SATURDAY - NIGHT

WEDNESDAY- DAY WEDNESDAY - NIGHT

AVAILABILITY

MONDAY - DAY MONDAY - NIGHT

TUESDAY - DAY TUESDAY - NIGHT
Are you willing and able to retain and wear a fire
department pager/radio and respond to 911 calls?
Are you willing and able to participate in the occasional weekend training?

SKILLS AND EXPERIENCE
If accepted by the Fire Department, you will be required to attend regular weekly Wednesday night trainings
(approx. ______ to _______) Can you meet this
requirement.

Are you willing to participate in a medical check required of a potential volunteer firefighters?
Do you understand that volunteer firefighters are expected to be in good physical condition, and do you feel you are
physically able to fulfill firefighting duties?
Do you understand that all applicants will undergo a criminal background check?

THURSDAY - DAY

SUNDAY - DAY SUNDAY - NIGHT
CPR - Cardiopulmonary resuscitation
Certified Trade - mechanic, electrician
Fire Safety Systems - alarms, extinguishers
Rescue procedure - lifeguard, auto extrication
First Aid
Knowledge of breathing apparatus - scuba diving, etc.
8 Please list 3 professional references below:

Name:

Title:

Phone Number:

Email:

Name:

Title:

Phone Number:

Email:

Name:

Title:

Phone Number:

Email:

Applicant Signature
Date
Previous Emergency Volunteer Experience- Explain:

Other: (please list)
Other applicable experience: (please list)

I CERTIFY THAT ALL STATEMENTS MADE ON THIS APPLICATION ARE TRUE AND COMPLETE TO THE BEST OF MY KNOWLEDGE. I UNDERSTAND THAT ANY FALSE STATEMENTS MAY SUBJECT ME TO DISQUALIFICATION OR DISMISSAL.

ACKNOWLEDGEMENT

REFERENCES
9 Bishop Police Department
End of month report November 2023

JAN FEB MARCH APRIL MAY JUNE JULY AUG SEPT OCT NOV DEC
TOTAL INCIDENTS 1269 1210 1366 1383 1167 1374 1336 1149 1194 1221 1047 CALLS FOR SERVICE 703 709 784 821 705 752 885 670 755 735 632

OFFICER INITIATED

INCIDENTS
566 501 582 562 462 622 451 479 439 486 415

TRAFFIC
STOPS
111 96 114 82 69 132 70 103 83 61 68

OTHER OIA
INC.
455 405 468 480 393 490 381 376 356 425 347

BUS/BUILDING
CHECKS
1 3 12 22 24 7 3 9 7 1 1

VEH/PED
CHECKS
38 26 30 57 70 55 53 38 34 48 36
TOTAL OFFICER REPORTS 73 85 101 96 82 83 100 75 101 101 88 ACCIDENT 3 5 6 3 5 4 3 1 1 4 5
CRIMINAL ACCIDENT 3 5 1 1 3 3 2 4 6 3 3
FELONY 18 17 19 19 8 11 20 13 22 12 12
INFORMATION 27 34 32 34 29 24 33 31 32 42 39
INFRACTION 1 0 2 0 1 1 0 1 0 1 1
MISDEMEANOR 21 24 41 39 36 40 42 24 40 39 28
TC WITH INJURIES 1 1 2 0 2 2 0 1 0 1 3
TC NO INJURIES 5 7 4 3 6 5 5 4 7 6 5

TOTAL MISDEMEANOR &

FELONY ARRESTS
18 23 32 20 28 28 23 32 24 24
MISDEMEANOR ARRESTS 9 11 17 23 17 23 22 14 22 19 15
ADULT 8 11 17 23 17 23 22 14 21 19 15
JUVENILE 1 0 0 0 1 0 0
FELONY ARRESTS 7 6 9 3 5 6 9 11 5 9
ADULT 9 7 5 8 0 5 6 8 11 5 9

JUVENILE 0 1 1 0 0 1 0 0 0
CITATIONS 82 104 107 96 62 123 67 58 92 72 56
MOVING 32 51 51 34 24 40 23 23 27 21 12
NON-MOVING 39 46 39 45 26 61 27 28 49 38 16
CRIMINAL 11 7 17 17 12 22 17 7 16 13 28
10 JAN FEB MARCH APRIL MAY JUNE JULY AUG SEPT OCT NOV DEC

DISPATCH PHONE

ACTIVITY
911 CALLS 248 237 179 211 252 300 254 227 246 208 181
INBOUND 237 222 159 195 241 290 238 216 237 203 176
ABANDONED 11 15 20 16 11 10 16 11 7 5 5
ADMINISTRATIVE CALLS 1,428 1,385 1503 1540 1405 1343 1506 1427 1412 1176 1167 INBOUND 895 860 965 969 907 878 993 943 973 820 842
OUTBOUND 523 520 520 563 488 460 509 466 424 350 319
ABANDONED 10 5 18 8 10 5 4 18 15 6 6

11 Small Town with a
Big Backyard!

CITY OF BISHOP
377 West Line Street - Bishop, California 93514
Post Office Box 1236 - Bishop, California 93515
760-873-8458 [email protected]
www.cityofbishop.com
November 2023 Page 1 of 2
Public Works Report
November 2023
Water

1. Water consumption for the month was down 6% compared to November 2013.

2. Took monthly bacteria samples.

3. Checked static water levels at Wells #1, #2 and #4.

4. Finished up yearly backflow testing.

5. Rebuild chlorine pump at Well #4.

6. Retested Well #4 for PFAS due to a lab error on previous sample back in August.

7. Met with Caltrans District 9 to collaborate on how to reconstruct the water main under West Line Street prior to their repaving project.

Sewer

1. Continue cleaning problem sewers within the city, continue systematic cleaning of sewer mains in the collection system.

2. Took monthly Biological Oxygen Demand (BOD) samples.

3. Continue to inspect sewer manholes for water infiltration.

4. Continue mowing of pastures 40 and 80 acres and repairing ditches within WWTP.

5. Wash down flights in clarifier/remove rags and debris from grit channel/ headworks screen.

6. Changed oil on pond blower.

7. Cleaned drying bed at WWTP and hauled to landfill.

8. Responded to Aspendell to clear plugged sewer main with the assistance of ESCSD.

9. Cleaned and video inspected sewer main on West Grove Street to inspect lateral connection for 781 Grove Street.

10.Continued to serve as the Administrator for the Bishop Area Wastewater Authority and coordinated a meeting with Lahontan and LADWP to discuss the requirements for the land sale and transferring existing board orders. 12 Small Town with a
Big Backyard!

CITY OF BISHOP
377 West Line Street - Bishop, California 93514
Post Office Box 1236 - Bishop, California 93515
760-873-8458 [email protected]
www.cityofbishop.com
November 2023 Page 2 of 2
Streets

1. Patched gutters and potholes on city streets.

2. Routinely checked the Sierra bike path for trash and debris.

3. Continued fall leaf sweeping program on city streets.

4. Blew out and swept alleys.

5. Hauled off leaves from pit and behind City Park.

6. Developed task order for Triad to complete the design and environmental work for the South Warren Improvement Project.

Miscellaneous

1. Provide weekly safety meetings for PW crew.

2. Marked city utilities for Dig Alert tickets.

3. Installed solar lights on informational kiosk at City Hall.

4. Removed the power outlets on the warren Street concrete Stage and installed cover plates over receptacles.

5. Attended fire extinguisher training.

6. Attend Christmas parade meeting.

7. Attended a Funding Fair to learn about various State funding and loan opportunities for public works infrastructure.
13 Small Town with a
Big Backyard!

CITY OF BISHOP
377 West Line Street - Bishop, California 93514
Post Office Box 1236 - Bishop, California 93515
760-873-8458
www.cityofbishop.com
Community Services Report
November 2023
Programs

1. After School Stay and Play program is operating at the Elm Street School, Monday through Friday. We have planned field trips for weekly special activities, including the City Office Decorating Contest and the Bowling Alley. The group will be working on seasonal craft projects.

2. Use of the City Auditorium by the Youth Cheer Group and Bishop Union High School Cheer.

3. The Bishop Park Pool is closed for the season. Began review of seasonal staff for opening in April.

4. Kids Night Out is currently scheduled for November 8th and 15th. Our theme is Build a Snowman and Karaoke.

5. Gymnastics Fall sessions will end in December. Gymnastics Winter session will begin in January. We will offer a three-day camp in early January.

6. Developed first draft After School Program Operation Manual. Operations Manuals for Gymnastics and Kids Night Out are complete. Work continues the City Park Pool manual.

7. Coed Volleyball is in the preparation phase. We plan on open-gym and possible league play starting on January 30th at the Bishop Union High School east gym.

8. Summer camps preparations have begun and will continue through January.

Parks and Facilities

1. Worked with the Bishop Chamber of Commerce on holiday decorations.

Preparations for the Street of Lights Parade and Event on December 2nd. 14 2. Seasonal routine maintenance of all mowing and landscape equipment.

3. Repairs were made to backflow irrigation leak at the Community Garden.

4. Daily maintenance of the City Park Pool. Winterization is complete.

5. Daily routine of trash and cleaning of restrooms.

6. Cleaned debris from the creek, pond, and fountain.

7. Use of blower on Main Street Mondays and Fridays.

8. Cleanup of leaves and debris at Sunrise Mobile Home Park, City Park, and City parking lots.

9. Seasonal adjustments made to all City irrigation and City Park. Winterization of Irrigation in lawn areas.

10.Staff reductions at the City Parks maintenance as seasons change.

11.Removed and relocated all Soccer goals for the winter season.

12.Field 1 use form Bishop Union High School Soccer has begun, with practices Tuesday and Wednesday.

13.Field 1 use from Ultimate Frisbee Group.

14.Fall trimming in the City Park has begun.

15.Worked with Bike Park Group on moving old materials for the Bike Park Area, to facilitate track construction.

16.Contacted potential vendors for carpet replacement in the Court Rooms as there are multiple tripping hazards.

Sunrise

1. Daily routine of trash, debris, and inspections.

2. Collected rents and payments for utilities.

3. Weekly routine maintenance of all lawns, landscapes, and common areas.

4. Began planning process of street and sidewalk replacement. Consultant has begun general design. Design is complete. We are seeking funding to complete this project. 15 5. Winterization of water connections for all units.

Budget/Administrative

1. Held weekly staff meetings Tuesdays and Wednesdays.

2. Attended by-weekly City Council meetings.

3. Attended weekly Department Head Meetings.

4. Organized all Youth Sports Organizations on the use of Sports-Sites for schedules and games.

5. Communication with Bishop Area Bike Organization for the installation and maintenance of the Bike Park. Phase one Pump Track is complete, and the group has begun work on the Skills Track.

6. Worked with members of the public on the Memorial Bench and placement at Field 5 in honor of the Murphy family.

7. California Urban Greening Grant has been awarded to the City of Bishop, coordination with the Friends of the Eastern Sierra Community Gardens. Attended meeting with CNRA and City staff on the administration of the grant. Currently developing Bid documents for selection of General Contractor.

8. Received the approval from City Council for the Front Playground Replacement Project. Currently working with PlayCore/GameTime for shipment of the structure and necessary permits.

9. Conducted annual employee evaluations. Discussed these reviews with each staff member and filed the reports with Human Resources.

10.Prepared supporting documents for City Council discussion on City Park Facility Use 2022-2023.

Highlights:
• Holiday decorations.
• Winter Programs, Gymnastics, and Gymnastics Camp.
• Community Garden and Urban Greening Grant Bid Process. 16 Small Town with a
Big Backyard!

CITY OF BISHOP
377 West Line Street - Bishop, California 93514
Post Office Box 1236 - Bishop, California 93515
760-873-8458 [email protected]
www.cityofbishop.com
August 2023 Page 1 of 2
Planning Department Report
November 2023

1. Downtown Bishop Parkways Project (Whitney Alley):
• Collaborated with Stantec Engineers Inc. on value engineering opportunities and geotechnical investigation.

2. Rezoning Applications and Environmental Reports:
• Worked on rezoning applications and environmental reports with the Los Angeles Department of Water and Power (LADWP) for LADWP training facility.
i. Worked on resolving parcel split issues.
ii. Prepared Rezoning and General Plan Amendment applications with the City’s attorney.

3. Parking and Land Use Study:
• Worked on preparing for study kickoff with Wood Rogers and worked with the Chamber of Commerce to provide data for the study.

4. Planning Reviews:
• Worked with a developer and city staff to review the proposal for the 80- room hotel CUP located south of Vons, scheduled planning Commission Hearing on December 14th.

5. Worked on the PLHA contract with Eastern Sierra Community Housing (former MLH).

6. Attended Rural Housing Conference and researched the application for Proposing Designation with HCD for the City
• This designation can help the City and developers score additional points when applying for affordable housing, transportation, and infrastructure grants. Also, with this designation, we can apply for Pro-housing Incentive Program Funds; some cities use the funds to create the Reginal Housing Trust Fund - which could be helpful for us to implement housing strategies similar to the Town of Mammoth Lakes.
• Reached out to consultants California Coalition for Rural Housing to potentially provide technical assistance if the City chooses to procced with the application
17 Small Town with a
Big Backyard!

CITY OF BISHOP
377 West Line Street - Bishop, California 93514
Post Office Box 1236 - Bishop, California 93515
760-873-8458 [email protected]
www.cityofbishop.com
August 2023 Page 2 of 2

7. Attended the meetings and provided feedback on the five Priority Economic Sectors for CERF Catalyst Funding.

8. Worked with community gardeners on bid documents.

Grant Administration:

1. Prop 68 Green Infrastructure Grant:
a. Managed the Prop 68 Green Infrastructure Grant, which included reporting, discussions on scope modifications, and financial reports.

2. Worked on the CDBG grant administration with Eastern Sierra Community Housing

3. Administered CNRA Urban Greening Grant
18 Small Town with a
Big Backyard!

CITY OF BISHOP
377 West Line Street - Bishop, California 93514
Post Office Box 1236 - Bishop, California 93515
www.cityofbishop.com
November 2023 City Administrator Report Page 1 of 2
City Administrators Report
November 2023

1. Worked with Chief Russell and Jana Currie to start the recruitment process for the newly created position of Deputy Fire Chief. The recruitment process will close on December 4 with interviews to follow shortly thereafter.

2. Finalized contract with Wood Rodgers to initiate the effort to develop a strategic plan for City owned properties and a city-wide parking study. Wood Rodgers will be in Bishop on December 13th for a kickoff meeting.

3. Continue to work with LADWP and the Bishop Chamber on acquiring a new site for the Bishop Chamber of Commerce.

4. Attended the Bishop Rural Fire Protection District (BRFPD) monthly board meeting and began looking at dates in January of 2024 for a joint meeting between City Council and the BRFPD.

5. Met with Inyo County Tax Collector, Alisha McMurtrie to discuss Treasury Loans to help expedite City of Bishop capital projects.

6. Completed the process of recruiting an Administrative Assistant for the fire department and made a job offer to the top applicant.

7. Participated in meetings with the owners of both vacant Kmart properties in hopes of finding a path to fill each of the empty boxes.

8. Continue to routinely meet with Adam Perez to discuss LADWP land that can be made available for housing. We also discussed how to utilize vacant lots on Main Street.

9. Continue to meet with Assistant City Attorney Russel Hildebrand and a development group out of Pasadena to develop a plan to move properties acquired from LADWP forward as soon as possible when sale is completed.

10.Continued meeting with each department within the city to discuss strategies to manage their department more efficiently and effectively. 19 October 2023 City Administrator Report Page 2 of 2

11.Continued to work closely with the Personnel Department, Risk Management and California Joint Powers Authority to manage claims within the city.

12.Met individually with City Council members on a weekly basis.

13.Facilitated weekly Department Heads meetings.

14.Participated in the Bishop Chamber of Commerce Board meetings.

15.Worked closely with Personnel to navigate several personnel issues. 20 CITY OF BISHOP
2024

MEETINGS
Council Chambers
MONDAY JANUARY 8
MONDAY JANUARY 22 TUESDAY JANUARY 23 WEDNESDAY JANUARY 24 MONDAY FEBRUARY 12
MONDAY FEBRUARY 26 TUESDAY FEBRUARY 27 WEDNESDAY FEBRUARY 28 MONDAY MARCH 11
MONDAY MARCH 25 - CANCELLED TUESDAY MARCH 26 WEDNESDAY MARCH 27 MONDAY APRIL 8
MONDAY APRIL 22 TUESDAY APRIL 23 WEDNESDAY APRIL 24
MONDAY MAY 13
TUESDAY*** MAY 28 WEDNESDAY*** MAY 29 WEDNESDAY MAY 22
MONDAY JUNE 10
MONDAY JUNE 24 TUESDAY JUNE 25 WEDNESDAY JUNE 26
MONDAY JULY 8 - CANCELLED
MONDAY JULY 22 TUESDAY JULY 23 WEDNESDAY JULY 24
MONDAY AUGUST 12
MONDAY AUGUST 26 TUESDAY AUGUST 27 WEDNESDAY AUGUST 28
MONDAY SEPTEMBER 9
MONDAY SEPTEMBER 23 TUESDAY SEPTEMBER 24 WEDNESDAY SEPTEMBER 25 MONDAY OCTOBER 14 - CANCELLED
MONDAY OCTOBER 28 TUESDAY OCTOBER 29 WEDNESDAY OCTOBER 23 TUESDAY*** NOVEMBER 12
MONDAY NOVEMBER 25 TUESDAY NOVEMBER 26 WEDNESDAY NOVEMBER 27 MONDAY DECEMBER 9
MONDAY DECEMBER 23 - CANCELLED TUESDAY DECEMBER 24 THURSDAY*** DECEMBER 26 * = Change in regular meeting date due to keeping the scheduled meeting dates to one per month *** = Change in regular meeting date due to holiday
Tuesday following the 2nd Council
Meeting of each month at 6:00 p.m.
2nd and 4th Monday of each
month at 6:00 p.m.
4th Wednesday of each
month at 6:00 p.m.

CITY COUNCIL PLANNING COMMISSION PARKS & REC COMMISSION 21 1

CITY OF BISHOP

FIRE DEPARTMENT
Assistant Fire Chief

DEFINITION
Under direction of the Fire Chief, performs responsible supervisory, technical and administrative work in commanding and supervising fire suppression and rescue activities for the City’s Fire Department. Provides technical staff assistance to the Fire Chief and Deputy Fire Chief. Performs duties in a manner consistent with the stated values of the organization.

SUPERVISION RECEIVED AND EXERCISED
• Receives direct supervision from the Fire Chief and general direction from the Deputy Fire Chief.
• Exercises direct supervision over department volunteer personnel.

EXAMPLE OF DUTIES
Duties may include, but are not limited to, the following:
• Assist in implementation of goals, objectives, policies and priorities of the Fire department.
• Assist in enforcing department rules and regulations. • Assist in directing and supervising personnel engaged in suppression of fires, in control of incidents involving hazardous chemicals and other materials, and in fire rescue.
• Assist and participate in organizing and implementing department training programs. • Assist in inspections and maintenance of equipment and apparatus. • Assist in enforcing fire codes and in the investigation of fires to determine cause and origin.
• Respond to citizen complaints and request for information. • Assist in supervising and training volunteer personnel. • Perform related duties as assigned.

QUALIFICATIONS
Knowledge of:
• Advanced principles, practices, methods, and techniques of modern fire prevention and suppression activities and investigation techniques. • Operation, maintenance, and uses of firefighting apparatus and equipment. • Chemical and related components of a wide variety of flammable and explosive materials and objects.
22 2
• Applicable laws, rules, regulations, ordinances, and codes pertaining to fire prevention, inspection, and suppression.
• First aid and rescue techniques
Ability to:
• Establish and maintain effective working relationships and function in a team. • Plan, direct, organize, and participate in fire prevention, suppression, and support activities.
• Supervise and train personnel.
• Conduct an investigation and enforce regulations
• Maintain composure and work effectively in emergency situations.

EXPERIENCE AND TRAINING GUIDELINES
Any combination of experience and training that would likely provide the required knowledge and abilities is qualifying. A typical way to obtain the knowledge and abilities would be:
• Substantial experience in fire suppression, prevention and rescue activities, including some supervisory experience.
• Possession of, or the ability to obtain within 6 months, a valid Class B California Driver’s License or Class C with Firefighter endorsement.

PHYSICAL, MENTAL AND EMOTIONAL REQUIREMENTS
The physical demands described here and in the job analysis are representative of those that must be met by an employee to successfully perform the essential functions of this job. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions.
• While performing the duties of this job, the employee is frequently required to sit and talk or hear. The employee is occasionally required to stand, walk, use hands to finger, handle, or operate objects, controls, or tools listed above; reach with hands and arms, climb or balance, stoop, kneel, crouch, or crawl, and taste or smell. • The employee must occasionally lift and/or move more than 100 pounds. Specific vision abilities required by this job include close vision, distance vision, color vision, peripheral vision, depth perception, and the ability to adjust focus.

WORK ENVIRONMENT
The work environment characteristics described here and in the job analysis are representative of those an employee encounters while performing the essential functions of this job.

While performing the duties of this job, the employee frequently works in outside weather conditions, which may include extreme cold, windy and other wintery conditions. The employee occasionally works near moving mechanical parts and in high, precarious places; and with explosives and is occasionally exposed to wet and/or humid conditions, 23 3
fumes or airborne particles, toxic or caustic chemicals, extreme cold, extreme heat, and vibration. The noise level in the work environment is usually moderate.

SELECTION GUIDELINES
Formal application, rating of education and experience; oral interview and reference checks, background checks; job related testing may be required.

The duties listed above are intended only as illustrations of the various types of work that may be performed. The omission of specific statements of duties does not exclude them from the position if the work is similar, related or a logical assignment to the position. An employee may be required to perform other reasonable duties as assigned by management. The City reserves the right, with the concurrence of the department head, to revise or change classification duties and responsibilities as the need arises and as consistent with the meet and confer process.

The job description does not constitute an employment agreement between the employer and employee.

Approved by Council:
24

Job Description and
Essential Function Analysis
Job Title: Assistant Fire Chief Department: Fire Department Agency: City of Bishop Position Summary: Under direction of the Fire Chief, performs responsible supervisory, technical and administrative work in commanding and supervising fire suppression and rescue activities for the City’s Fire Department. Provides technical staff assistance to the Fire Chief and Deputy Fire Chief. Performs duties in a manner consistent with the stated values of the organization.

Employment and Work Conditions:

Type of employment  Regular  Temp/Seasonal  Full-time  Part-time  At Will  Contract Competitive service  Yes  No FLSA status Exempt  Non-Exempt Bargaining unit Bishop Employees Association Salary or pay range See salary schedule Pay differential, incentives, specialty pay, etc.

Work setting Office environment; incident
response setting as needed
Attire Uniform Work days M-F
Location Any within City limits and
surrounding area
Exposure to others Subordinates; City employees;
members of the public;
Work hours 8 am to 5 pm
Supervisor Fire Chief Driving required  Yes (check type below)  No Core hours N/A Supervises All assigned personnel
during incident response,
training, and other
assignments
 Class B Overtime required Occasional
Travel required  Yes (see Duties)  No Weekends required As needed Pre-employment tests Required Comments
Pre-employment physical  Yes  No Include TB Test
Pre-employment drug test  Yes  No  DOT required  Safety sensitive (state reason) Live Scan, criminal record  Yes  No Background check
Other: Yes  No Written test; oral boards
**Note is made that while the essential functions and physical demands listed in this document are representative of the position, these may fluctuate in emergency / incident response situations.** 25

Job Duties and Functions:

Cells will auto adjust for length of content; additional rows can be added.

Essential:

Yes/No Frequency
(Use key)

1. Administrative Tasks: Establishes and heads special committees to perform administrative assignments; prepares standard operating procedures and rules and regulations for assigned areas; prepares budget recommendations and monitors expenditures for assigned programs and accounts; monitors quality assurance of all Fire Department services (e.g.

Fire response time etc.); responds to grants from Federal and State agencies on behalf of the Department; attends interagency strategic planning meetings; administers the Department's disaster preparedness program.Yes Frequent

2. Personnel Management: Trains, supervises, counsels and evaluates employees and volunteers concerning their work performance through given training goals and objectives; orients and trains staff by disseminating information concerning departmental policies and standards; organizes, coordinates and presents training drills and programs; plans staffing deployment and operations for suppression personnel; provides input regarding performance of Department employees and volunteers; provides training for all Department employees and volunteers.

Yes Frequent

3. Incident Response / Suppression Activities: Serves as incident commander and directs operations of multiple engine crews at incidents involving fires (structural, automotive, wildland etc.), hazardous materials, and medical emergencies; participates in firefighting, suppression and emergency medical aid operations and hazardous materials control operations; plans and implements appropriate and effective fire suppression strategies; sets tactical objectives; dons Personal Protective Equipment (PPE) as required; coordinates mutual aid response programs and county strike teams; participates in regional strike teams; completes incident reports as needed.

Yes Frequent

4. Inspections: Inspects facilities, grounds and equipment to ensure proper operational condition; perform fire prevention and inspection activities. Yes Occasional

5. Public Relations: Makes public presentations concerning fire safety practices and departmental policies; attends City Council meetings and other civic gatherings; attends grand openings, unveiling of new fire engines etc.; gives interviews to the media as requested; interacts with the public regarding a wide variety of issues related to the department (e.g. complaints, incident response issues).

Yes Frequent

6. Driving: Operates a department vehicle to travel to various locations within the Bishop Rural Fire Protection District (includes the City of Bishop city limits) and beyond. Yes Frequent Frequency: Never – Does not occur; Seldom – Less than 30 minutes per shift; Occasional – From 1/16 to 1/3 of a shift, or .5 hours to 2.5 hours of an 8-hour day; Frequent – From 1/3 to 2/3 of a shift, or

2.6 to 5.2 hours per 8-hour day; Constant – More than 2/3 of a shift, or more than 5.3 hours per 8 hour day 26

Qualifications and Requirements:

Cells will automatically adjust for length of content; additional rows can be added. Required Preferred

1. Education: At least 60 college level units (AA preferred) with fire science as the major. Credit/Equivalency will be given for certificates, specialized training, courses taken, and experience in the fire sciences. A Bachelor’s Degree is highly desirable. X

2. Experience: The ideal candidate should have ten years of broad and extensive work experience in all major functions of a fire department and at least three years in a supervisorial position, attaining the rank of Captain at a minimum. Experience and tenure in a volunteer fire department is highly desirable.

X

3. Skill in: The operation of a personal computer. X

4. Knowledge of: Fire behavior and chemistry; firefighting strategies and tactics; fire causes and origins; fire protection and alarm systems; city and state fire safety codes and federal standards relating to fire safety and hazardous materials storage and containment; fire prevention inspection procedures; incident command systems and structures; computer automated dispatch and fire management information systems; management theories and principles of employee supervision; training and motivation principles and practices; budgetary practices and purchasing and bid procedures; Fire Department, City, County, State and Federal organization structures, functions, disaster plans and procedures; employer/employee relations, human resources and employee assistance program practices.

X

5. Ability to: Interpret and apply departmental policies, rules, regulations, and instructions; interpret and apply fire inspection, prevention, control and suppression procedures; interpret and apply Memoranda of Understanding, management and employee rights; apply firefighting, emergency aid and fire prevention tactics and methods; apply standard firefighting, emergency aid, hazardous materials management and fire prevention techniques; remain calm and make proper fire safety decisions in life-threatening situations or under hazardous circumstances; train, supervise, and evaluate the work of employees; follow and effectively communicate verbal and written instructions; direct the activities and review the work of coworkers and other staff, as assigned; interact with people of different social, economic, and ethnic backgrounds; establish and maintain effective working relationships with others.

X

6. Job-related licenses, certifications, and/or designations: valid Class B California Driver’s License or Class C with Firefighter endorsement.

X

7. Attendance: Mandatory as scheduled. X

8. Security clearances: N/A

9. Criminal record complies with agency’s Live Scan Policy or other policies (including out-of-state records) X

10. Language(s): English X

11. Transportation:  personal vehicle  agency-owned vehicle  public transportation X

12. Automobile liability insurance complies with agency’s Vehicle Usage Policy X 27

13. Driving record acceptable per the agency’s Vehicle Usage Policy X

14. Enrollment in agency’s DMV EPN (Employer Pull Notice) program X

15. Credit history acceptable per the agency’s fiduciary, finance or accounting policies X

16. Continuing education and training relevant to successfully accomplish the essential functions of the job X 28 Job Description and Essential Function Analysis Job Title: Assistant Fire Chief

Essential Function Analysis
Key: Frequency: The amount of time or number of times per work period that a task is performed Never – Does not occur
Seldom – Less than 30 minutes per day
Occasional – .5 hours to 2.5 hours of an 8-hour day
Frequent – 2.6 to 5.2 hours per 8-hour day
Constant – More than 5.3 hours per 8 hour day
Occurrence: How often activity or task is performed
Daily – Occurs regularly
Intermittent – Task performed several times throughout the day Periodic – Not done on a daily basis
Duration: The length of time a task or activity is performed during a session Essential Non-Essential (optional)
Essential Frequency Occurrence Frequency Occurrence
A. Physical Demands Y N N S O F C D I P Duration N S O F C D I P Duration Comments

1. Sit X X X > 3 hrs All computer tasks (emails,
writing grants, incident
reports etc.); meetings;
training sessions; driving

2. Stand X X X > 1 hr Making presentation;
directing incident response;
fire suppression; inspections

3. Walk flat or level terrain X X X < 30 mins Strike team; incident response; fire suppression;
around office; inspections
uneven terrain X X X <10 mins Directing incident response; fire suppression (stepping
over hose etc.); inspections
4a. Lift
Above
Shoulder
up to 10 pounds X X X < 1 min Binders; radio; books;
various items during incident
response
29 Job Description and Essential Function Analysis Job Title: Assistant Fire Chief

Essential Non-Essential (optional)
Essential Frequency Occurrence Frequency Occurrence
A. Physical Demands Y N N S O F C D I P Duration N S O F C D I P Duration Comments 11 – 25 pounds X X X > 1 min Various items during incident response
26 – 40 pounds X X X < 1 min Various items during incident response
41 – 55 pounds X X X < 1 min Various items during incident response
56 – 75 pounds X X X < 1 min Various items during incident response
>75 pounds X X X < 1 min Various items during incident
response
4b. Lift
at Waist
or Chest
up to 10 pounds X X X < 1 min Binders; radio; books;
various items during incident
response
11 – 25 pounds X X X < 1 min Various items during incident response
26 – 40 pounds X X X < 1 min Various items during incident response
41 – 55 pounds X X X < 1 min Various items during incident response
56 – 75 pounds X X X < 1 min Various items during incident response
>75 pounds X X X < 1 min Various items during incident
response
4c. Lift
Below
Waist
up to 10 pounds X X X < 1 min Binders; radio; books;
various items during incident
response
11 – 25 pounds X X X < 1 min Various items during incident response
26 – 40 pounds X X X < 1 min Various items during incident response
41 – 55 pounds X X X < 1 min Various items during incident response
56 – 75 pounds X X X < 1 min Various items during incident response
>75 pounds X X X < 1 min Various items during incident
response
30 Job Description and Essential Function Analysis Job Title: Assistant Fire Chief

Essential Non-Essential (optional)
Essential Frequency Occurrence Frequency Occurrence
A. Physical Demands Y N N S O F C D I P Duration N S O F C D I P Duration Comments

5. Carry up to 10 pounds X X X < 5 mins Binders; radio; books; various items during incident
response
11 – 25 pounds X X X < 5 mins Various items during incident response
26 – 40 pounds X X X < 5 mins Various items during incident response
41 – 55 pounds X X X < 5 mins Various items during incident response
56 – 75 pounds X X X < 5 mins Various items during incident response
>75 pounds X X X < 5 mins Various items during incident response

6. Push X X X < 5 mins Incident response activities

7. Pull X X X < 5 mins Incident response activities
(pulling hose lines etc.)

8. Twist X X X < 5 mins Obtaining items from filing
cabinet or across desk;
incident response;
inspections

9. Bend X X X < 1 min Obtaining item from below
waist; incident response
activities; inspections;
training

10. Stoop X X X < 1 min Incident response activities;
inspections; training

11. Kneel X X X < 1 min Obtaining item from below
waist; incident response
activities; inspections;
training

12. Crawl X X X < 5 mins Incident response activities

13. Crouch X X X < 1 min Obtaining item from below
waist; incident response
activities; inspections;
training

14. Squat X X X < 1 min Obtaining item from below
waist; incident response
31 Job Description and Essential Function Analysis Job Title: Assistant Fire Chief

Essential Non-Essential (optional)
Essential Frequency Occurrence Frequency Occurrence
A. Physical Demands Y N N S O F C D I P Duration N S O F C D I P Duration Comments activities; inspections;
training

15. Climb (stairs, steps, ladder) X X X < 10 mins Stairs in Fire Department HQ or while performing
inspections; ladders while in
the field

16. Run X X

17. Jump X X

18. Lie down (stomach, side, back) X X

19. Balance X X X < 10 mins Climbing ladders etc.

20. Neck extension X X X < 5 mins Observing/directing units on roof during incident
response; inspections –
smoke detectors etc.
flexion X X X < 5 mins Observing/directing units
below ground during incident
response; inspections;
computer work; writing grants
turning X X X < 1 min Incident response;
inspections; driving

21. Upper Extremity Activities
a. Reach at, below shoulders X X X < 5 mins Inspections; incident response; retrieving item
from below waist
above shoulders X X X < 5 mins Inspections; incident
response; retrieving item
from above shoulders
b. Grasp simple X X X < 30 mins Incident response;
inspections; handwriting
notes; driving
power X X X < 1 min Incident response;
inspections
c. Manipulate gross X X X < 1 min Moving large item
fine X X X < 15 mins Cell phone; handwriting
notes; inspections; incident
response;
32 Job Description and Essential Function Analysis Job Title: Assistant Fire Chief

Essential Non-Essential (optional)
Essential Frequency Occurrence Frequency Occurrence
A. Physical Demands Y N N S O F C D I P Duration N S O F C D I P Duration Comments d. Keyboard and mouse X X X < 2 hrs. All computer tasks (emails, writing grants, incident
reports etc.)

22. Foot controls X X X > 30 mins To and from different stations; driving to teaching
classes;
Essential Non-Essential (optional)
Essential Frequency Occurrence Frequency Occurrence
B. Mental and Psychological
Demands Y N N S O F C D I P N S O F C D I P Comments

1. Comprehend and follow
instructions
X X X

2. Perform and complete assigned
tasks
X X X

3. Maintain work pace X X X

4. Perform complex or varied tasks X X X

5. Relate to others X X X

6. Advise, counsel, influence X X X

7. Train or give instruction X X X

8. Work independently X X X

9. Plan, direct, control, supervise X X X

10. Supervise employees X X X

11. Supervise non-employees X X

12. Represent the agency X X X

13. Interacting with the public X X X

14. Assume responsibility for persons
or property
X X X

15. Participate in team or group
activities
X X X

16. Work around traffic, crowds,
distractions
X X X
33 Job Description and Essential Function Analysis Job Title: Assistant Fire Chief

Essential Non-Essential (optional)
Essential Frequency Occurrence Frequency Occurrence
C. Environmental Exposures Y N N S O F C D I P Duration N S O F C D I P Duration Comments

1. Work indoors X X X < 4 hrs. All office work; meetings; indoor inspections

2. Work outdoors X X X < 1 hr. Fire suppression activities; directing incident response;
training sessions;
inspections

3. Driving X X X > 30 mins To and from fire stations,
meetings etc.

4. Heights X X X < 30 mins Fire suppression activities
(e.g. on roof); training
sessions

5. Lighting extremes X X X < 5 mins Fire suppression activities (e.g. spotlights, dark
buildings)

6. Temperature extremes

X X X < 5 mins Moving from AC to non-AC
environment; proximity to
fire

7. Airborne contaminants
(pollen, smog, smoke, dust)
X X X < 30 mins Traffic smog; fire smoke
during suppression
activities

8. Gas, fumes, odors X X X < 30 mins Traffic fumes; fire fumes

9. Electrical X X X < 5 mins Proximity to downed power
lines

10. Water X X X < 5 mins Water lines/hoses during
incident response

11. Biohazard X X X < 5 mins Bodily fluids during incident response

12. HazMat
(includes solvents, ammonia, lead,
asbestosis, paint, welding, corrosives)
X X X < 5 mins During hazardous materials
spills

13. Flammable, combustible X X X < 5 mins During fires, motor vehicle accidents etc.

14. Noise (above 85dB) X X X < 30 mins Driving; incident response

15. Vibration X X X < 5 mins During incident response

16. Explosives X X
34 Job Description and Essential Function Analysis Job Title: Assistant Fire Chief

Essential Non-Essential (optional)
Essential Frequency Occurrence Frequency Occurrence
Comments
Identify for which function each is required
D. Communication and
Sensory Demands Y N N S O F C D I P N S O F C D I P

1. Sight X X X 1 2 3 4 5 6

2. Smell X X X 2 3 4

3. Hearing X X X 1 2 3 4 5 6

4. Taste X X

5. Tactile, touch (e.g., hot, texture) X X X 2 3 4

6. Speaking X X X 1 2 3 4 5

7. Reading X X X 1 2 3 4 5 6

8. Writing X X X 1 2 3 4 5
Essential Non-Essential (optional)
Essential Frequency Occurrence Frequency Occurrence
E. Equipment, Vehicles,
Machinery Y N N S O F C D I P Duration N S O F C D I P Duration Comments

1. Office keyboard X X X > 3 hrs.
equipment copier, fax X X X < 15 mins
telephone, cell X X X > 1 hr.
pen, stapler, etc. X X X < 5 mins
postage, binding X X X < 1 hr.

2. Hand tools X X

3. Safety equipment/PPE X X X < 1 hr.

4. Private passenger vehicle X X X < 30 mins

5. Golf cart, utility vehicle X X X < 1 hr.

6. Motorcycle, bicycle X X

7. Light utility vehicle or truck X X X < 1 hr.

8. Heavy utility vehicle X X

9. Earthmoving equipment X X

10. Construction equipment X X

11. Transit equipment X X

12. Landscaping equipment X X

13. Incident response equipment X X X < 1 hr.
35 Job Description and Essential Function Analysis Job Title: Assistant Fire Chief

Completed by: Brett Russell Title: Fire Chief
Company: City of Bishop
Signature: ____________________________________ Date: _______________________________________ Employer Representatives:

Name: Deston Dishion Signature: ___________________________ Date: ________________ 36 Community Services Officer Job Description Page 1

CITY OF BISHOP

POLICE DEPARTMENT
Community Services Officer

DEFINITION
Under general supervision, performs a variety of non-sworn/civilian duties in support of police operations and activities; functions as an investigator; performs a variety of duties involved in the enforcement and communication of State and local laws, codes, ordinances, and regulations. Prepares accurate records and reports pertaining to such activities; and performs related duties as required.

The Community Services Officer performs the more routine non-sworn/civilian duties assignments.

SUPERVISION RECEIVED AND EXERCISED
• Receives general supervision from a Police Sergeant.

EXAMPLE OF DUTIES
The duties listed below are examples of the work typically performed by employees of thisclass. An employee may not be assigned all duties listed and may be assigned duties which are not listed below. Marginal duties are those which are least likely essential functions for any single position in this class. • Patrols the City and is available to assist motorists or citizens in need of nonsafety law enforcement related services; provides police visibility in the community; writes citations as directed for violations of Vehicle Code and City Ordinance sections; follows up on bicycle citations; authorizes the impound of vehicles for violations. Conducts parking enforcement duties as directed by the Chief of Police.
• Takes reports of crimes and accidents from witnesses, victims, and other involved parties; conducts searches for owners of found property; assists with the collection and preservation of evidentiary material at a crime scene or in conjunction with follow-up interviews with victims, witnesses or other sources having information; makes referrals to community resources. • Investigates assigned (non-violent Misdemeanor cases); interviews victims, witnesses, and suspects; researches and collects evidence; prepares narrative reports.
• Books, searches, and photographs prisoners; receives and stores property and evidence; testifies in court on matters relating to chain of evidence; takes and processes photographs; may collect and transport evidence specimens from prisoners. Maintains, catalogs and audits department evidence. Research cases 37 Community Services Officer Job Description Page 2
to make recommendations on the release and or destruction of evidence and property.
• Research files/documents and prepares displays needed by officers or attorneys for court appearances; may prepare reports in support of administration projects. • Interacts with citizens who are interested in volunteering and participating in community safety improvement efforts through informational programs regarding children identification, personal property identification issues, personal safety precautions, and becoming a community resource for problem identification. • Performs central reception duties; assists in the Records Unit and with public counter traffic, signs off vehicle equipment correction citations; acts as courier in the delivery of materials, supplies and equipment as directed; explains the operations of the department and provides tours of the facility.

QUALIFICATIONS
Knowledge of:
• Principles and procedures of record keeping.
• Principles of basic report preparation.
• City organization, operations, policies, and procedures. • Principles, practices and operating characteristics of manual and automated records management and dispatching systems used in municipal law enforcement environments.
• Standard telephones, teletype and radio broadcast procedures and the applicable rules and regulations of the Federal Communications Commission. • Best practices in dealing with members of the public. • City and Department policies and procedures.
• Safe driving practices and motor vehicle safety.
• Pertinent Federal, State, and local laws, codes and regulations. • Information technology, personal computer, and related software applications. • Radio operation.
• Basic investigation methods.

Ability to:
• Learn and apply state, local laws, regulations, ordinances, department policies, procedures, and regulations.
• Perform civilian patrol duties.
• Act quickly and calmly in emergencies.
38 Community Services Officer Job Description Page 3
• Operate public safety communications equipment.
• Write clear, concise, and accurate routine reports and correspondence. • Clearly speak to members of the public and coworkers and maintain professional relationships.
• Communicate effectively both verbally and in writing. • Interpret and explain laws, rules, regulations, and technical procedure manuals. • Follow verbal and written directions.
• Maintain confidentiality regarding sensitive information. • Must be willing to work shift work
Skill to:
• Understand and carry out both oral and written directions. • On a continuous basis, know and understand operations and observe safety rules. • On a continuous basis, sit and stand for extended periods of time. • Traverse uneven terrain, periodically standing, stooping, bending, climbing, and kneeling to perform site inspections.
• Working in exposure to various weather conditions.
• Normal vision to read handwritten and printed material and a computer screen. • Learn to interpret and apply rules, regulations, and ordinances relating to police operations.
• Use a computer, calculator, telephone, photocopy machine and camera. • Analyze situations quickly, calmly, and objectively and to determine proper course of action.
• Safely and effectively perform duties.
• Establish and maintain effective working relationships with those contacted in the performance of required duties.
• Communicate clearly and concisely, both orally and in writing.

EDUCATION, EXPERIENCE AND TRAINING GUIDELINES
Any combination of education, experience and training that would likely provide the required knowledge and abilities is qualifying. A typical way to obtain the knowledge and abilities would be:
• High school graduate or equivalent.
• Two years of experience in customer service preferred or an equivalent combination of education, training, and experience.
39 Community Services Officer Job Description Page 4
Special Requirements:
• At least 18 years of age.
• Must possess or obtain by appointment date a valid driver’s license issued by the state of California.
• Must successfully complete a pre-employment background investigation and physical.
• Bilingual Preferred.

PHYSICAL, MENTAL AND EMOTIONAL REQUIREMENTS
The physical demands described here are representative of those that must be met by an employee to successfully perform the essential functions of this job. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions.

Candidates must meet standards of physical stature, endurance, and agility established by the City and the Peace Officers Standards and Training (POST) as follows:
• Vision standard: correctable to 20/20, normal color vision • Hearing Standard: normal hearing
• The employee must have the ability to develop and maintain cooperative working relationships; remain composed and respond appropriately to difficult situations; recognize emotionally charged issues or problems, cope effectively with various responses and apply sound judgment in problem solving.

Position requires standing, walking and/or running or uneven and slippery surfaces, reaching, twisting, turning, kneeling, bending, stooping, squatting, crouching, grasping, crawling, and making repetitive hand movements above and below shoulder level in the performance of daily duties. The position also requires both near and far vision when performing work and operating assigned equipment as required by POST. Acute hearing is required when providing phone and face-to-face service. The position also requires grasping, repetitive hand movement, fine coordination, and finger dexterity.

The need to lift, carry, pull and push tools, supplies and other equipment weighing up to 100 pounds is also required. Additionally, the incumbent may be required to respond to after-hours emergency callouts. Some of these requirements may be accommodated for otherwise qualified individuals requiring and requesting such accommodations.

WORK ENVIRONMENT
The work environment characteristics described here and in the job analysis are representative of those an employee encounters while performing the essential functions of this job.

While performing the duties of this job, the employee frequently works in outside weather conditions, which may include extreme cold, windy and other wintery conditions. The employee occasionally works near moving mechanical parts and in high, precarious 40 Community Services Officer Job Description Page 5
places; and with explosives and is occasionally exposed to wet and/or humid conditions, fumes or airborne particles, toxic or caustic chemicals, extreme cold, extreme heat, and vibration. The noise level in the work environment is usually moderate.

SELECTION GUIDELINES
Formal application, rating of education and experience; oral interview and reference checks, background checks; job related testing may be required.

The duties listed above are intended only as illustrations of the various types of work that may be performed. The omission of specific statements of duties does not exclude them from the position if the work is similar, related or a logical assignment to the position. An employee may be required to perform other reasonable duties as assigned by management. The City reserves the right, with the concurrence of the department head, to revise or change classification duties and responsibilities as the need arises and as consistent with the meet and confer process.

The job description does not constitute an employment agreement between the employer and employee and is subject to change by the employer as the needs of the employer and requirements of the job change.

Approved by Council:
41 CITY OF BISHOP

MONTHLY SALARY SCHEDULE
July 1, 2023 - June 30, 2024

ADMINISTRATION
Position Step 1 Step 2 Step 3 Step 4 Fixed
City Administrator $14,066
Assistant to the City Administrator $7,511 $8,262 $9,004 City Clerk $8,316
Personnel/Payroll & Benefits Specialist $6,544
Executive Secretary/Assistant City Clerk (Not Filled) $5,363 $5,902 $6,491 $7,140

FINANCE DEPARTMENT
Position Step 1 Step 2 Step 3 Step 4 Fixed
Assistant Finance Director $8,316 $9,148 $10,062
Accounting Secretary/Budget Manager (Not Filled) $5,364 $5,902 $6,491 $7,140 Administrative / Accounting Assistant $4,249 $4,676 $5,141 $5,658

COMMUNITY SERVICES DEPARTMENT
Position Step 1 Step 2 Step 3 Step 4 Fixed
Community Services Director (Not Filled) $11,175
Community Services Manager $7,543
Community Services Administrative Assistant $4,249 $4,676 $5,141 $5,658 Parks Supervisor $4,397 $4,838 $5,321 $6,263
Recreation Supervisor (Not Filled) $4,397 $4,838 $5,321 $6,263 Parks Facilities Lead Worker $3,995 $4,395 $4,834 $5,318

FIRE DEPARTMENT
Position Step 1 Step 2 Step 3 Step 4 Fixed
Fire Chief $11,175
Deputy Fire Chief $9,716
Assistant Fire Chief $3,420 $3,762 $4,138 $4,552 $3,317 Fire Prevention Officer II $5,011 $5,513 $6,064 $6,673
Fire Prevention Officer I $4,397 $4,838 $5,321 $5,853
Administrative Assistant $4,249 $4,676 $5,141 $5,658

POLICE DEPARTMENT
Position Step 1 Step 2 Step 3 Step 4 Fixed
Chief $13,000
Lieutenant $9,716
Sergeant $6,402 $7,682 $8,449
Police Officer $5,963 $6,626 $7,364
Police Officer in Training $4,505 $4,954 $5,451
Community Services Officer $4,249 $4,676 $5,141
Police Records Clerk $4,249 $4,676 $5,141 $5,658
Police Services Technician $4,299 $4,729 $5,202 $5,722
Senior Communications Operator $4,954 $5,450 $5,995 $6,594 Communications Operator $4,094 $4,505 $4,954 $5,451
42 CITY OF BISHOP

MONTHLY SALARY SCHEDULE
July 1, 2023 - June 30, 2024

PUBLIC WORKS DEPARTMENT
Position Step 1 Step 2 Step 3 Step 4 Fixed
Public Works Director $11,175
Public Works Superintendent (Not Filled) $9,544
Public Services Officer (Not Filled) $5,669 $6,236 $6,858 $7,544 Public Works Supervisor $5,669 $6,236 $6,858 $7,544
Lead Maintenance Worker $5,011 $5,513 $6,064 $6,673
Maintenance Worker $4,397 $4,838 $5,321 $5,853
Public Works Secretary $4,249 $4,676 $5,141 $5,658

PLANNING DEPARTMENT
Position Step 1 Step 2 Step 3 Step 4 Fixed
Senior Planner $7,391
Assistant Planner $5,011 $5,513 $6,064 $6,673
Approved by Council on: July 24, 2023
For all Step Classifications -Step Increases occur annually with one year in between each step based on successful employee evaluations.

Cost of Living Adjustments for Miscellaneous, Mid-Management, Management, and Bishop Police Officers Association contracts for Fiscal Years as follows: 2023/2024 - 4%
43 Agenda Item: 9.E
Date of Meeting: December 11, 2023
Department: Public Works
To: City Council
From: Nora Gamino
Subject: South Warren Street Improvement Design Task Order Prepared On: December 1, 2023
Attachments: South Warren Street Improvements Design Task Order

STAFF REPORT
Background/History:

The South Warren Street Improvement project is programmed into the 2022 Consolidated Appropriations Act as the City of Bishop Streets and Sidewalk Improvements. It is located on South Warren Street between West Line Street and West South Street, and includes both Lagoon Street and West South Street from South Warren Street to South Main Street. This project will replace the full width 40-foot pavement section and improve roadway grade and drainage by construction or repair of curb and gutter, cross gutters, and intersection improvements at Lagoon Street and West South Street. A continuous 10-foot ADA compliant sidewalk with curb ramps will be constructed. Trees, landscaping, and human scale lighting will be included in sidewalk along with the consideration of bulb-outs for pedestrian safety and traffic calming, as budget allows.

Analysis/Discussion:

This project was part of the original Warren Street Improvement Project, designed by Triad/Holmes Associates in 2014. The north end of the project was constructed, however there was not enough funding to complete the south end of the project at that time. The City has since received funding to complete the south end of the project. The plans developed in 2014 need to be modified to isolate the incomplete work, make updates and minor modifications, and ensure compliance with current code. A NEPA categorical exclusion will also be completed due to the federal funding.

The project is programmed to receive $1,000,000 of reimbursable federal funding. The City must provide a minimum of 11.47% in match funds of the total project cost. This match component will be achieved through a combination of staff time and Gas Tax funding. The project is currently approved as a Road Repair and Accountability Act project as identified in Resolution 2023-08.

Economic Impacts:

None.
44 Budget Impacts:

The proposed not-to-exceed amount of $55,500 is budgeted within the Gas Tax Fund. This task order will be expensed to account 003-030-56027 (Capital Improvement).

Legal Review:

Not required.

Recommended Action:

Council to approve the Public Works Director to execute the South Warren Street Improvements Design Task Order with a not-to-exceed amount of $55,500 under the provisions of the As Needed, On-Call Civil Engineering Service Agreement between the City of Bishop and Triad/Holmes Associates that was executed on July 1, 2023.

Approved By: Ethan Aukee 12/5/2023
Approved By: Robin Picken 12/5/2023
Approved By: Deston Dishion 12/7/2023
Approved By:
45 CITY OF BISHOP
377 West Line Street - Bishop, California 93514
P. O. Box 1236 - Bishop, California 93515
City Hall 760-873-5863 Public Works 760-873-8458
Fax 760-873-4873
Triad TO 1
South Warren Street Improvements Design Page 1 of 3
Triad Task Order 1
for As Needed, On-Call Engineering and Surveying Services Date: December 11, 2023
Consultant: Triad/Holmes Associates, Inc.

Contract No: Triad TO 1
Project Title: South Warren Street Improvements Design
Not to Exceed Fee: $55,500
A. PROJECT DESCRIPTION AND BACKGROUND INFORMATION
The Warren Street Improvement project was designed by Triad/Holmes Associates in 2014. The north end of the project was constructed, however there was not enough funding to complete the south end of the project at that time. The City has since received funding to complete the south end of the project. The plans developed in 2014 need to be modified to pull out the incomplete work, make updates and minor modifications, and ensure compliance with current code.

Additionally, the funding received is Federal and therefore the project required NEPA compliance, which was not previously completed.

B. SCOPE OF SERVICES
Refer to EXHIBIT A for full scope of services.

Task 1: NEPA Document, subcontracted to Helix EPI
Task 2: Construction Documents
Task 3: Bidding and Construction Administration
C. ASSUMPTIONS AND PROVIDED DOCUMENTS

1. The 2014 design will be utilized for the project with limited modifications, such as exclusion of some areas from the scope, change in material specifications (i.e. colored concrete), compliance with current code standards, and reduction in bulb-outs.

2. The project will be a NEPA Categorical Exclusion and tribal consultations will not be necessary.
46 Triad TO 1
South Warren Street Improvements Design Page 2 of 3

3. A further reduction in scope of improvements will be made if project, as designed, exceeds the construction budget.

4. Project As-builts will be combined with the initial construction project As-builts from 2015 resulting in a single set of As-built plans for the entire Warren Street Improvement Project.

D. PROPOSED PROJECT SCHDULE
Task Anticipated Due Date

1. NEPA Document, subcontracted to
Helix EPI
June 15, 2024

2. Construction Documents October 31, 2024

3. Bidding and Construction
Administration
December 13, 2024
E. FEES
The total cost to complete the work included in the Scope of Services shall not exceed $55,500 without written authorization. This work and any additional work outside the Scope of Services will be billed on a time and materials basis based on the fee schedule attached as EXHIBIT A.

F. CONTACT PERSON
City of Bishop Consultant
Nora Gamino Thomas Platz
Public Works Director Project Engineer
760-873-8459 760-934-7588
[email protected] [email protected]
IN WITNESS WHEREOF, this Task Order has been executed under the provisions of the As Needed, On-Call Civil Engineering Service Agreement between the City of Bishop and Triad/Holmes Associates, Inc. that was executed on July 1, 2023. By the signatures below, the parties hereto agree that all terms and conditions of this Task Order and previously agreed upon On-Call Service Agreement shall be in full force and effect.

SIGNATURES ON FOLLOWING PAGE
47 Triad TO 1
South Warren Street Improvements Design Page 3 of 3
________________________________
Nora Gamino
Public Works Director
City of Bishop
________________________________
Thomas Platz
President
Triad/Holmes Associates
______________
Date
______________
Date
48 Proposal Letter
Nora Gamino Date: October 10, 2023
City of Bishop Phone: 760-873-5863
Address: 377 W. Line St Email: [email protected] City: Bishop State: CA Zip: 93514
Subject: South Warren St project
Triad/Holmes Associates, Inc. is pleased to submit this proposal to update the Warren St improvement plans prepared by our firm in 2014. The proposal is based on our phone conversations and emails that provided us with the scope of services for permitting and construction administration through project completion. The South Warren St project encompasses the improvements that were not completed from South St to W Line St including the side streets of South St and Lagoon St. Our scope of services is provided as follows:

Scope of Services:
1) NEPA Document
We will consult with Robert Edgerton of Helix EPI for the preparation of an initial NEPA Categorical Exclusion. Helix will prepare a Preliminary Environmental Study form 6A that will identify the project falls under a Cat Ex. The PES will be reviewed by Caltrans and if Caltrans determines a Cultural/Historic Resources Assessment is required Helix will complete the assessment. Cost for the preparation of the PES and coordination with Caltrans will not exceed $12,000. If the Historical Assessment is required by Caltrans the cost for preparation of that document will not exceed an additional $12,000. The environmental scope doesn’t include consultation with the tribal government as it is not anticipated to be needed for the adoption of the Cat Ex. 2) Construction Documents
THA will complete a site walk with you to determine the revisions to the improvements that were proposed in the 2014 plan set between South St and E Line St. as some improvements in that section of the 2014 project were completed and also some areas might be excluded to reduce costs such as the sidewalk on the east side of Warren St between South and Lagoon streets and the south side of Lagoon St to Main St. Those areas have sidewalk that was constructed recently. Once the improvement scope is determined we will prepare a set of improvement plans reflecting the scope from the 2014 Warren St plan set. We will provide an engineer’s cost estimate of construction based on current construction costs to determine if the project as proposed is within budget. If not, we will meet with you to discuss removal of improvements from the plan set to bring costs within budget. Upon finalization of the project improvements, we will update the 2014 project specifications and bid documents for the final scope of construction. If necessary, we will incorporate any changes to the bid documents the City attorney wants modified as well. Our

EXHIBIT A - SCOPE OF SERVICES
49

fee to complete this work will not exceed $27,000.
3) Bidding and Construction Administration
We will coordinate with you on bidding of the project responding to any RFIs during this stage. After award of the project we will provide CA services to review submittals and RFIs that may arise during construction. Our fee to provide CA services will not exceed $4,500.

Therefore, our total not to exceed fees will be $55,500 for environmental and engineering services for the project.

We appreciate the opportunity to submit this proposal. Feel free to contact me to discuss it further.

Triad/Holmes Associates, Inc.:

Date: October 10, 2023
Tom Platz, PE C 41039
50 549 old mammoth rd., suite #202 ● p.o. box 1570 ● mammoth lakes, ca 93546 ● (760) 934-7588 ● fax (760) 934-5619 [email protected]
November 30, 2023
City of Bishop Public Works
Attn: Nora Gamino
Via email: [email protected]
Subject: Civil and Environmental Schedule for South Warren St Project Nora:

The anticipated schedule for the environmental and civil consulting work necessary to provide approved construction documents is as follows:

1. NEPA Documentation and Processing: The schedule for NEPA processing is dependent on Caltrans requirements for additional technical studies. Assuming those are required the anticipated study and NEPA document preparation time is 3 to 4 months with Caltrans review time of 1 to 2 months. Therefore, the total time frame for adoption of the NEPA document is 4 to 6 months. This includes the initial job walk and preparation of a base plan that will be provided to Helix EPI that will be used as the scope of work. A meeting with Caltrans environmental division to determine the technical studies needed is also included as part of this portion of the project.

2. Civil Engineering Plans, Specifications and Estimates (PS&E): THA will be preparing the PS&E for the project once the NEPA document has been approved. The anticipated preparation and approval time is expected to be a minimum of 3 months and a maximum of 4 months. We can possibly prepare the PS&E documents during NEPA processing and approval to speed up the process which would reduce the overall time from a maximum of 8 months to 6 months. Since this project will more than likely be processed through NEPA as a Categorical Exemption the risk taken to allow us start plan preparation is very low.

Sincerely,
Tom Platz
51 Department of Public Works
Building Permits Issued
11/2023
Small Town with a
Big Backyard!

CITY OF BISHOP
377 West Line Street - Bishop, California 93514
Post Office Box 1236 - Bishop, California 93515
760-873-8458 [email protected]
www.cityofbishop.com
Date Value Owner/Location/Contractor Short Description SMIP Rev Fund Commercial
11/29/2023 Greg Corliss
107 South Main Street
Repair Damage on Building 5000 $1.40 $1.00
11/21/2023 Maria Jimenez
281 North Main Street
Floor Sink Drain Work 1000 $0.50 $1.00
11/17/2023 Chris VanNest / Bishop Heatin
137 East South Street
Bishop Heating and Air, Inc.

HVAC 9000 $2.80 $1.00
11/15/2023 Bob Cushman
106 South Main Street
Bishop Heating and Air, Inc.

HVAC 27804.2 $7.79 $2.00
11/6/2023 Jake Rasmuson
275 North Main Street
Lopez Roofing
Reroof 11200 $3.14 $1.00
11/6/2023 Jose Jimenez
263 South Main Street
Aris Electric LLC
Subpanel Replacement 1200 $0.56 $1.00
Commercial Totals $7.00 $55,204.20 $16.19
Residential
11/28/2023 Laura Gleason
463 / 463A Schley Street
Mini Splits Units 5500 $1.30 $1.00
11/28/2023 Lenore Sparks
287 Willow Street
Bishop Heating and Air, Inc.

HVAC 9945.12 $1.30 $1.00

52 Date Value Owner/Location/Contractor Short Description SMIP Rev Fund 11/21/2023 Tara Misicwicz / John Rambo
424 Short Street
Pat Kolker
Solar 15000 $1.95 $1.00
11/20/2023 Dawn Cunko
425 Grove Street
Probuilders
Bathroom Remodel 8200 $1.07 $1.00
11/17/2023 Chris and Sarah Taylor
586 West Line Street
ARC Home Improvement
Remodel 200000 $26.00 $8.00
11/16/2023 Forge Trust, William Michel
131A East South Street
Hunt Propane
Propane Tank and Propane
Gas Line
1000 $0.50 $1.00
Residential Totals $13.00 $239,645.12 $32.12

53 Agenda Item: 11.A
Date of Meeting: December 11, 2023
Department: Finance
To: City Council
From: Ethan Aukee
Subject: 2022 - 2023 Audited Financial Statements
Prepared On: November 29, 2023
Attachments: 2022 - 2023 Audited Financial Statements

STAFF REPORT
Background/History:

As required by government code, each year the City of Bishop undergoes an independent audit of the City's basic financial statements to ensure that the financial statements are in conformity with generally accepted accounting principles (GAAP), including the standards set forth by the Governmental Accounting Standards Board (GASB).

Larry Bain, CPA, performed the independent audit and provided his opinion that the City's financial statements fairly represent the City's financial position as of June 30, 2023, and the financial statements conform with generally accepted accounting principles.

Analysis/Discussion:

General Fund Revenues
With regard to tax revenue within the General Fund, the City initially budgeted for $8,618,881, adjusted its budget to $8,809,381 and actually earned $9,937,940. 85% of the tax revenue in excess of budget is from Transient Occupancy Tax.

With regard to license and permit revenue within the General Fund, the City initially budgeted for $193,546, did not adjust its budget and actually earned $288,889. 73% of the license and permit revenue in excess of budget is from building permits.

With regard to intergovernmental revenue within the General Fund, the City initially budgeted for $780,447, adjusted its budget to $757,588 and actually earned $601,965. 85% of the revenue shortfall is from grant revenue budgeted but not earned within the period.

With regard to charges for services provided revenue within the General Fund, the City initially budgeted $246,850, adjusted its budget to $279,818 and actually earned $329,845. 100% of the charge for services revenue in excess of budget is from Parks and Recreation. 54 With regard use of money and property revenue within the General Fund, the City initially budgeted for $114,810, adjusted its budget to $118,000 and actually earned $412,082. 100% of use of money and property revenue in excess of budget is from interest and investment income.

For total revenue within the General Fund, the City initially budgeted for $10,011,530, adjusted to $10,330,751 and actually earned $11,799,051.

General Fund Expenditures
With regard to general government expenditures within the General Fund, the City initially budgeted for $1,667,076, adjusted its budget to $2,006,354 and actually spent $1,621,396.

The shortfall in spending is relatively evenly split between subcomponents/departments and is due to the budgeting of the City Cost Plan and the accounting of the Section 115 Trust contribution (see City Net Position section).

With regard to public ways, facilities and transportation expenditures within the General Fund, the City initially budgeted for $1,728,721, adjusted its budget to $1,725,694 and actually spent $904,773. Nearly 99% of the shortfall in spending is from Planning and Street Maintenance.

With regard to public safety expenditures within the General Fund, the City initially budgeted $5,030,653, adjusted its budget to $5,876,704 and actually spent $4,704,154. Roughly 77% of the shortfall in spending is due to the accounting of the Section 115 Trust contribution (see City Net Position section).

With regard to community development expenditures within the General Fund, the City initially budgeted $1,492,271, adjusted its budget to $1,535,413 and actually spent $1,381,488.

Roughly 67% of the shortfall in spending is from Parks & Recreation.

The City adopted GASB 87 reporting for leases during fiscal year 2022-2023 which adjusts the accounting method for leases. Leases and capital outlay within the General Fund totaled $732,396.

Within the General Fund, revenues exceeded expenditures by $2,444,781. As mentioned in the City Net Position section below, the two main factors in the budget surplus are increased revenues (mainly TOT) and the accounting of the Section 115 Trust contribution.

City Net Position
The City's total government-wide net position increased $3.26 million for the year ending June 30, 2023. This is attributed to greater revenue than expenditures. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the City is improving or deteriorating. Two main factors in this increase in net position are Transient Occupancy Tax revenue exceeding expectations and actual expenses not exceeding budgeted expenses. City staff were operating during FY 22-23 under the assumption that the City's contribution to its Section 115 Trust was to be expensed when contributed. This assumption was incorrect and was the main reason why the actual expenses did not exceed budgeted expenses.

City-Wide Interest Earned
55 The City's investment income increased year over year by 656%. During FY 2021-2022, total investment income was $85,529. During FY 2022-2023, total investment income was $561,118. The driving factors behind this increased revenue are an increased rate of return on LAIF investments, as well as daily City analysis of cash flows and frequent allocation of cash between operating and saving accounts.

Transient Occupancy Tax
The City's Transient Occupancy Tax (TOT) revenue for FY 2022-2023 exceeded the budgeted amount by $950,874. TOT revenue also increased year over year by $372,017.

Net Expense of Governmental Activities
The net revenue/(expense) of governmental activities, functions and programs are listed below. These figures are determined by subtracting program expenses from program revenues.

General Government: ($1,450,634)
Public Safety: ($4,945,657)
Public Works: ($1,187,627)
Community Services/Recreation: ($1,206,004)
Interest Expense: ($6,208)
TOTAL GOVERNMENTAL ACTIVITIES: ($8,796,130)
Net Revenue/(Expense) of Business-Type Activities
The net revenue/(expense) of business-type activities, functions and programs are listed below. These figures are determined by subtracting program expenses from program revenues. Water: $132,976
Sewer: $433,625
Sunrise Mobile Home Park: ($20,368)
TOTAL BUSINESS-TYPE ACTIVITIES: $546,233
Economic Impacts:

None.

Budget Impacts:

None.

Legal Review:

City Attorney Pucci has reviewed this item and finds that the recommended action complies with the law.

Recommended Action:

City Council consideration to accept the City of Bishop's audited financial statements for fiscal year 2022-2023.

Approved By: Ethan Aukee 12/5/2023
Approved By: Robin Picken 12/6/2023
56 Approved By: Dean Pucci 12/7/2023
Approved By: Deston Dishion 12/7/2023
57 CITY OF BISHOP

FINANCIAL STATEMENTS
FISCAL YEAR ENDED JUNE 30, 2023
58 CITY OF BISHOP
Table of Contents
Independent Auditor’s Report 1
Management Discussion and Analysis 3
Basic Financial Statements:

Government-Wide Financial Statements:

Statement of Net Position 9
Statement of Activities 10
Fund Financial Statements:

Governmental Funds:

Balance Sheet 11
Reconciliation of the Governmental Funds Balance Sheet to the Government-Wide Statement of Net Position – Governmental Activities 12 Statement of Revenues, Expenditures and Changes in Fund Balances 13 Reconciliation of the Statement of Revenues, Expenditures and Changes In Fund Balances of Governmental Funds to the Government-Wide Statement of Activities – Governmental Activities 14
Proprietary Funds:

Statement of Net Position 15
Statement of Revenues, Expenses and Changes in Net Position 16 Statement of Cash Flows 17
Fiduciary Funds:

Statement of Fiduciary Net Position 18
Statement of Changes in Fiduciary Net Position 19
Notes to the Financial Statements 20
Required Supplementary Information:

Budgetary Comparison Schedule:

General Fund 45
Measure A-Special Revenue Fund 47
Schedule of the Plan’s Proportionate Shares of the Net Pension Liability 48 Schedule of City Contributions 49
Other Postemployment Benefits (OPEB) Plan Schedule of Changes in the City’s Net OPEB Liability and Related Ratios 50
Note to the Required Supplementary Information 51
Combining and Individual Fund Statements and Schedules:

Nonmajor Governmental Funds:

Combining Balance Sheet 52
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances 53 Nonmajor Special Revenue Funds
Combining Balance Sheet 54
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances 55 Nonmajor Capital Projects Funds
Combining Balance Sheet 56
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances 57 59 1

LARRY BAIN, CPA
An Accounting Corporation
__________________________________________________________________________________ 2148 Frascati Drive, El Dorado Hills, CA 95762 / 916.601-8894 [email protected]
INDEPENDENT AUDITOR’S REPORT
To the City Council
City of Bishop, California
Opinion
We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, the aggregate remaining fund information and the fiduciary fund of the City of Bishop, California, as of and for the year ended June 30, 2023, and the related notes to the financial statements, which collectively comprise the City's basic financial statements as listed in the table of contents.

In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of the City of Bishop as of June 30, 2023, and the 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 Opinion
We conducted our audit in accordance with auditing standards generally accepted in the United States of America.

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 of Bishop 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 opinion.

Responsibilities of Management for the Financial Statements 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 of Bishop’s ability to continue as a going concern within one year after the date that the financial statements are available to be issued.

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 opinion.

Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards 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, including omissions, are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.
60 2
In performing an audit in accordance with generally accepted auditing standards, we:
 Exercise professional judgment and maintain professional skepticism throughout the audit.  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 of Bishop'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 of Bishop'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.

Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis on pages 3–8, the budgetary comparison for the General fund and Measure A on pages 45-47, the City’s Employees’ Retirement System Schedule of the City’s Proportionate Share of the Net Pension Liability and the Retirement System Schedule of the City’s Contributions on pages 48-49 and as the City’s Other Postemployment Benefits (OPEB) Plan Schedule of Changes in the City’s Net OPEB Liability and Related Rations on page 50, be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board (GASB), who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Other Information
The combining and individual fund financial statements and schedules on pages 52 to 57 are presented for purpose of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied by us in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements themselves and other additional procedures in accordance with accounting standards generally accepted in the United States of America. In our opinion, the information is fairly stated in all material respects in relation to the financial statements taken as a whole.
{Signature on File}
Larry Bain, CPA,
An Accounting Corporation
November 2, 2023
61 City of Bishop
Required Supplementary Information
Management’s Discussion and Analysis (Unaudited)
June 30, 2023
3 This section of the City of Bishop's annual financial report provides an analysis of the City's financial performance during the fiscal year ended June 30, 2023. This information is presented in conjunction with the audited basic financial statements, which follows this section.

FINANCIAL HIGHLIGHTS FOR FISCAL YEAR 2023
 The City’s total assets were $42.90 million as of June 30, 2023. Of this total, $30.56 million are governmental assets and $12.34 million are business type assets.
 At June 30, 2023, the City’s governmental funds reported combined fund balances of $16.59 million.

Approximately 64% of the combined fund balances, $10.68 million, is available to meet the City’s current and future needs (assigned and unassigned fund balance).  At the close of the fiscal year, the unassigned fund balance for the general fund was $10.68 million or 107% of total general fund expenditures.

OVERVIEW OF THE FINANCIAL STATEMENTS
This discussion and analysis is intended to serve as an introduction to the City’s basic financial statements. The City’s basic financial statements are comprised of three components: government-wide financial statements, fund financial statements and notes to the basic financial statements. This report also includes additional required supplementary information in addition to the basic financial statements.

REQUIRED FINANCIAL STATEMENTS
Government-Wide Financial Statements are designed to provide readers with a broad overview of City finances, in a manner similar to a private-sector business.

The Statements of Net Position include information on the City's assets and liabilities, and deferred inflows/outflows of resources, with the difference reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the City is improving or deteriorating.

The Statements of Activities presents information showing how net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will result in cash flows in future fiscal periods (e.g., uncollected taxes and earned but unused vacation leave).

Both of these government-wide financial statements distinguish functions of the City that are principally supported by taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a portion of their costs through user fees and charges (business-type activities). The governmental activities of the City include general government, public protection, public works and facilities, and community development.

The business- type activities are water, sewer and the Sunrise Mobile Home Park. 62 City of Bishop
Required Supplementary Information
Management’s Discussion and Analysis (Unaudited)
June 30, 2023
4 Fund Financial Statements are groupings of related accounts that are used to maintain control over resources that have been segregated for specific activities or objectives. The City, like other state and local governments, uses fund accounting to ensure and to demonstrate finance-related legal compliance. All of the funds of the City can be divided into three categories: governmental funds, proprietary funds and fiduciary funds.

Governmental Funds – Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as of balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating the City’s near-term requirements. Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the government’s nearterm financing decisions. Both the governmental funds balance sheet and the governmental funds statement of revenues, expenditures and changed in fund balances provide a reconciliation to facilitate comparison between governmental funds and governmental activities.

Proprietary Funds – The City charges customers for the services it provides. These services are generally reported in proprietary funds. Proprietary funds are reported in the same way that all activities are reported in the Statement of Net Position and the Statement of Activities. In fact, the City’s enterprise funds (a component of proprietary funds) are identical to the business type activities that are reported in the government-wide statements, but provide more detail and additional information, such as cash flows, for proprietary funds.

The City of Bishop maintains three individual enterprise funds. The City uses enterprise funds to account for its water and sewer enterprises as well as the low-income senior mobile home park operated by the City. The funds provide the same type of information as the government-wide financial statements, only more in detail. The proprietary fund financial statements provide separate information for the water sewer and mobile home park, all of which are considered major funds of the City.

Fiduciary Funds – Fiduciary funds are used to account for resources held for the benefit of parties outside the government. Fiduciary funds are not reported in the government-wide financial statements because the resources of those funds are not available to support the City’s own programs.

Notes to the Financial Statements provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements. The notes to the financial statements can be found immediately following the basic financial statements.

Other Information – In addition to the basic financial statements and accompanying notes, this report presents certain required supplementary information concerning the City’s budgetary comparative information for the general fund and the major special revenue fund. Also the funding progress of the City’s pension is presented as required supplementary information. The final item included in this report is a report on internal control 63 City of Bishop
Required Supplementary Information
Management’s Discussion and Analysis (Unaudited)
June 30, 2023
5 GOVERNMENT-WIDE FINANCIAL ANALYSIS
Net Position
Governmental Business-type Governmental Business-type
Activities Activities Total Activities Activities Total Current and other assets $ 19,594,788 $ 5,391,790 $ 24,986,578 $ 16,178,977 $ 4,461,328 $ 20,640,305 Capital Assets-net 10,965,733 6,951,920 17,917,653 10,791,631 7,201,461 17,993,092 Total Assets 30,560,521 12,343,710 42,904,231 26,970,608 11,662,789 38,633,397 Deferred Outflows 5,715,112 2,001,610 7,716,722 4,212,794 1,668,372 5,881,166 Liabilities
Current/non current 17,529,663 5,735,326 23,264,989 11,639,178 4,531,415 16,170,593 Deferred Inflows 2,253,047 618,932 2,871,979 5,596,586 1,518,698 7,115,284 Net Position
Net investment in capital assets 10,965,733 6,951,920 17,917,653 10,791,631 7,201,461 17,993,092 Restricted 1,259,006 364,979 1,623,985
Unrestricted 4,268,184 674,163 4,942,347 3,156,007 79,586 3,235,593 Total Net Position $ 16,492,923 $ 7,991,062 $ 24,483,985 $ 13,947,638 $ 7,281,047 $ 21,228,685 June 30, 2023 June 30, 2022
The Condensed Statement of Net Position presents the City’s governmental and business activities in total for the years ending June 30, 2023 and June 30, 2022.

Net position increased $3.26 million for year ending June 30, 2023. This is attributed to greater revenue than expenditures.
64 City of Bishop
Required Supplementary Information
Management’s Discussion and Analysis (Unaudited)
June 30, 2023
6 Change in Net Position
The statement of activities identifies the various revenue and expense items which affect the change in net position, highlights of which were noted above.

Governmental Business-type Governmental Business-type
Activities Activities Totals Activities Activities Totals Governmental Activities:

Charges for services $ 880,001 $ 2,672,027 $ 3,552,028 $ 760,135 $ 2,722,162 $ 3,482,297 Capital grants and contributions 54,166 6,313 60,479 37,935 29,281 67,216 Operating grants 793,421 793,421 1,334,502 4,404 1,338,906 General Revenue:

Property taxes 1,475,882 1,475,882 1,528,330 1,528,330
Sales and use tax 5,064,451 5,064,451 5,204,104 5,204,104 Other revenue 4,403,746 4,403,746 3,833,310 37,673 3,870,983 Investment income 397,336 163,782 561,118 73,614 11,915 85,529 13,069,003 2,842,122 15,911,125 12,771,930 2,805,435 15,577,365 Expenses:

General government 1,724,947 1,724,947 1,572,474 1,572,474 Public Safety 5,526,025 5,526,025 3,794,174 3,794,174
Public Works 1,714,556 1,714,556 1,588,447 1,588,447
Community development/recreation 1,551,982 1,551,982 1,109,825 1,109,825 Interest on debt 6,208 6,208 981 981
Business-type activities:

Water 997,902 997,902 920,444 920,444
Sewer 971,341 971,341 858,841 858,841
Mobile Home Park 162,864 162,864 156,770 156,770
10,523,718 2,132,107 12,655,825 8,065,901 1,936,055 10,001,956 Change in net position 2,545,285 710,015 3,255,300 4,706,029 869,380 5,575,409 Net Position:

Net position - beginning 13,947,638 7,281,047 21,228,685 9,006,888 6,411,667 15,418,555 Prior period adjustment 234,721 234,721
Net position - Ending $ 16,492,923 $ 7,991,062 $ 24,483,985 $ 13,947,638 $ 7,281,047 $ 21,228,685 Total expenses
Fiscal Year Ending June 30, 2023 Fiscal Year Ending June 30, 2022 Total revenue
65 City of Bishop
Required Supplementary Information
Management’s Discussion and Analysis (Unaudited)
June 30, 2023
7 FINANCIAL ANALYSIS OF THE FUND STATEMENTS
As noted earlier the City uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements.

Governmental Funds
The general government functions are contained in the general, special revenue, debt service and capital project funds. The focus of the City’s governmental funds is to provide information on near-term inflow, outflows and balances of spendable resources. Such information is useful in assessing the City’s financing requirements.

At June 30, 2023, the City’s governmental funds (general, special revenue, and capital projects) reported combined fund balances of $16.59 million, a 25% increase over the prior year. The increase was mainly due to an increase in tourism related revenue for sales tax and transient occupancy tax, and an increase in interest earnings. Of the combined fund balances, $10.68 million (64%) is considered unassigned and available for General Fund appropriation.

Proprietary Funds
The proprietary funds include the Water and Sewer funds which account for the City’s water and sewer utilities and the Sunrise Mobile Home Park fund which accounts for a City-owned low-income senior mobile home park.

At June 30, 2023, the City’s proprietary funds reported a combined ending net position of $7.99 million, a

9.8% net increase over the prior year.

CAPITAL ASSETS AND DEBT ADMINISTRATION
The capital assets of the City are those assets used in the performance of City functions. Investment in capital assets includes land, buildings, site improvements, equipment, and infrastructure.

As of June 30, 2023 the City’s investment in capital assets totaled $17.92 million net of accumulated depreciation.

CAPITAL ASSETS
Governmental Business-type Governmental Business-type
Activities Activities Total Activities Activities Total Land $ 341,105 $ 481,056 $ 822,161 $ 341,105 $ 481,056 $ 822,161 Construction in progress 111,599 20,605 132,204 77,050 1,116,226 1,193,276 Buildings 5,241,249 335,633 5,576,882 5,168,595 335,633 5,504,228 Site improvements 785,401 785,401 774,327 774,327
Equipment 4,492,519 1,931,147 6,423,666 4,219,331 1,900,311 6,119,642 Infrastructure 13,459,705 14,309,195 27,768,900 13,361,735 13,189,274 26,551,009 Less: accumulated depreciation (13,800,010) (10,125,716) (23,925,726) (13,217,999) (9,821,039) (23,039,038) Leased assets 375,913 375,913 68,884 68,884
Less: accumulated amortization (41,748) (41,748) (1,397) (1,397) Total Capital Assets $ 10,965,733 $ 6,951,920 $ 17,917,653 $ 10,791,631 $ 7,201,461 $ 17,993,092 June 30, 2023 June 30, 2022
Additional detail is presented in Note 6 of the financial statements. 66 City of Bishop
Required Supplementary Information
Management’s Discussion and Analysis (Unaudited)
June 30, 2023
8 LONG-TERM Debt
At June 30, 2023, the City’s long-term debt totaled $0.

ECONOMIC FACTORS AND NEXT YEAR'S BUDGET
The 2023-24 fiscal year budget is based on $14,326,966 in total revenue. The City remains fiscally conservative as it continues to analyze macro-economic factors and assess the effects that macro-economic factors could have on the financial performance of the City. Although sales tax and transient occupancy tax revenues increased during the 2022-23 fiscal year, the trend throughout the prior five years contains high levels of variance. Gas prices remain high and the City is not certain that the traveling public will visit Bishop at the same rate experienced in the 2022-23 fiscal year. Due to these listed factors, revenues are budgeted conservatively and expenditures are budgeted based on recent trends and actual needs for the 2023-24 fiscal year. The budget reflects the City’s commitment to investing in the City’s infrastructure and financial future, including funding for road maintenance projects and park equipment replacement. Additionally, the City has increased its annual contribution to its OPEB plan with the intention of responsibly planning for unfunded liabilities.

ADDITIONAL FINANCIAL INFORMATION
This financial report is designed to provide the City's customers, investors and other interested parties with an overview of the City's financial operations and financial condition. Should the reader have questions regarding the information included in this report or wish to request additional financial information, please contact the Finance Department at the City of Bishop, 377 West Line Street, Bishop, California 93514. 67 CITY OF BISHOP

STATEMENT OF NET POSITION
JUNE 30, 2023
The notes to the financial statements are an integral part of this statement 9 Governmental Business-type
Activities Activities Total
Assets
Cash and investments $ 10,169,671 $ 4,949,347 $ 15,119,018 Restricted cash and investments 1,075,981 1,075,981
Accounts receivables 2,146,558 14,536 2,161,094
Interest receivable 65,216 43,945 109,161
Due from other governments 47,124 47,124
Prepaid expenses 144,622 18,983 163,605
Leases receivable 109,449 109,449
Total current assets 13,758,621 5,026,811 18,785,432
Non Current Assets
Restricted investment in Section 115 Trust 1,259,006 364,980 1,623,986 Loans receivable 3,396,803 3,396,803
Leases receivable 1,180,358 1,180,358
Capital assets:

Land 341,105 481,056 822,161
Construction in progress 111,599 20,605 132,204
Buildings 5,241,249 335,633 5,576,882
Site improvements 883,371 883,371
Equipment 4,492,519 1,931,147 6,423,666
Infrastructure 13,361,735 14,309,195 27,670,930
Less: accumulated depreciation (13,800,010) (10,125,716) (23,925,726) Leased assets 375,913 375,913
Less: accumulated amortization (41,748) (41,748)
Total capital assets 10,965,733 6,951,920 17,917,653
Total non current assets 16,801,900 7,316,900 24,118,800 Total assets 30,560,521 12,343,711 42,904,232
Deferred Outflows of Resources
Deferred outflows-OPEB 1,703,208 292,374 1,995,582
Deferred outflows-pensions 4,011,904 1,709,236 5,721,140 Total deferred outflows of resources 5,715,112 2,001,610 7,716,722 Liabilities
Current liabilities:

Accounts payable 248,145 13,091 261,236
Accrued salary and benefits payable 65,024 9,540 74,564 Deposit liability 9,910 9,910
Deferred revenue-unearned 69,077 1,390 70,467
Due within one year 233,758 37,472 271,230
Total current liabilities 625,914 61,493 687,407
Liabilities-due in more than one year:

Customer deposits 8,827 8,827
Compensated absences 133,940 32,686 166,626
Leases 241,753 241,753
Net pension liability 11,038,361 4,681,312 15,719,673
OPEB liability 5,489,695 951,009 6,440,704
Total liabilities due in more than one year 16,903,749 5,673,834 22,577,583 Total liabilities 17,529,663 5,735,327 23,264,989
Deferred Inflows of Resources
Deferred inflows-leases 1,289,807 1,289,807
Deferred inflows-OPEB 400,515 69,542 470,057
Deferred inflows-pensions 562,725 549,390 1,112,115
Total deferred inflows of resources 2,253,047 618,932 2,871,979 Net Position
Net investment in capital assets 10,965,733 6,951,920 17,917,653 Restricted for investment in Section 115 Trust 1,259,006 364,980 1,623,986 Unrestricted 4,268,184 674,162 4,942,345
Total net position $ 16,492,923 $ 7,991,062 $ 24,483,985 68 CITY OF BISHOP

STATEMENT OF ACTIVITIES
JUNE 30, 2023
The notes to the financial statements are an integral part of this statement 10 Charges for Capital Grants Operating Grants Governmental Business-type Expenses Services and Contributions and Contributions Activities Activities Total Governmental Activities:

General government $ 1,724,947 $ 274,312 $ - $ - $ (1,450,634) $ - $ (1,450,634) Public safety 5,526,025 49,293 7,052 524,023 (4,945,657) (4,945,657) Public works 1,714,556 359,669 47,114 120,146 (1,187,627) (1,187,627) Community services/recreation 1,551,982 196,726 149,252 (1,206,004) (1,206,004) Interest expense 6,208 (6,208) (6,208)
Total governmental activities 10,523,718 880,001 54,166 793,421 (8,796,130) (8,796,130) Business-type Activities:

Water 997,902 1,130,878 132,976 132,976
Sewer 971,341 1,398,653 6,313 433,625 433,625
Mobile home park 162,864 142,496 (20,368) (20,368)
Total business-type activities 2,132,107 2,672,027 6,313 546,233 546,233 Total government $ 12,655,823 $ 3,552,028 $ 60,479 $ 793,421 (8,796,130) 546,233 (8,249,897) General Revenues:

Taxes:

Property taxes 1,475,882 1,475,882
Sales and use tax 5,064,451 5,064,451
Transient occupancy tax 3,696,623 3,696,623
Franchise tax 54,804 54,804
Motor vehicle in lieu tax 379,674 379,674
Other taxes 236,773 236,773
Gain (loss) on sale of capital assets 4,541 4,541
Insurance refund 31,331 31,331
Investment income 397,336 163,782 561,118
Total general revenues and special items 11,341,415 163,782 11,505,197 Change in net position 2,545,285 710,015 3,255,299
Net position - beginning 13,947,638 7,281,047 21,228,685 Net position - ending $ 16,492,923 $ 7,991,062 $ 24,483,985 Functions/programs
Program Revenues
Net (Expense) Revenue and
Changes in Net Position
69 CITY OF BISHOP

GOVERNMENTAL FUNDS

BALANCE SHEET
JUNE 30, 2023
The notes to the financial statements are an integral part of this statement 11 Other Total
Home Fund Nonmajor Governmental
General Willow Street Measure A Funds Funds
Assets
Cash and investments $ 8,848,393 $ 81,121 $ 1,240,157 $ - $ 10,169,671 Restricted cash and investments 1,255,692 1,079,293 2,334,985 Receivables
Accounts 2,127,428 - 19,130 2,146,558
Interest 63,254 1,962 65,216
Due from other governments 47,114 47,114
Loan interest 997,122 997,122
Prepaid expense 120,310 24,312 144,622
Due from other funds 319,010 319,010
Loans/notes receivable 2,220,000 179,681 2,399,681
Total assets $ 12,734,087 $ 3,298,243 $ 1,240,157 $ 1,351,492 $ 18,623,980 Liabilities, Deferred Inflows of Resources and Fund Balances Liabilities
Accounts payable $ 246,980 $ - $ - $ 1,165 $ 248,145
Accrued salary and benefits payable 63,934 1,090 65,024 Deposit liability 9,910 9,910
Due to other funds 319,000 319,000
Total liabilities 320,824 321,255 642,079
Deferred revenue-unearned 22,433 46,645 69,078
Deferred revenue-unavailable 339,963 339,963
Unavailable revenue-loans 977,940 977,940
Total deferred inflows of resources 362,396 977,940 46,645 1,386,981 Fund Balances
Restricted 1,255,692 2,320,303 179,681 3,755,676
Nonspendable 120,310 120,310
Assigned for special revenue funds 1,240,157 704,203 1,944,360 Assigned for capital projects funds 90,827 90,827
Unassigned 10,674,865 8,881 10,683,746
Total fund balances 12,050,867 $ 2,320,303 1,240,157 983,592 16,594,919 Total liabilities, deferred inflows
of resources and fund balances $ 12,734,088 $ 3,298,243 $ 1,240,157 $ 1,351,492 $ 18,623,979 Special Revenue
Funds
Deferred Inflows of Resources 70

CITY OF BISHOP

RECONCILIATION OF GOVERNMENTAL FUNDS

BALANCE SHEET TO THE STATEMENT OF NET POSITION
JUNE 30, 2023
The notes to the financial statements are an integral part of this statement 12 Fund balances of governmental funds $ 16,594,919
Amounts reported for governmental activities in the statement of net position are different because:

Capital and lease assets, net of accumulated depreciation and amortization, are not current financial resources and are not included in the governmental funds. 10,965,733 Certain revenues received after sixty days from the end of the fiscal year are recorded as deferred revenue in the funds and as revenues in the government wide statement. 1,317,904 Certain amounts have been recorded as OPEB, and pension liability, deferred outflows and deferred inflows of resources that are not due and payable and not reported in the funds. (12,017,937) Some liabilities, including long-term debt, compensated absences and accrued interest are not due and payable in the current period and therefore are not reported in the funds. (367,696) Net position of governmental activities $ 16,492,923
71 CITY OF BISHOP

GOVERNMENTAL FUNDS

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE FOR THE FISCAL YEAR ENDED JUNE 30, 2023
The notes to the financial statements are an integral part of this statement 13 Other Total
Home Funds Nonmajor Governmental
General Willow Street Measure A Funds Funds
Revenues
Taxes $ 9,937,940 $ - $ 783,381 $ - $ 10,721,321
Licenses and permits 288,889 288,889
Intergovernmental 601,965 366,213 968,178
Fines, forfeitures and penalties 11,817 11,817
Charges for current services 329,845 329,845
Use of money and property 412,082 19,182 8,067 439,331
Other 216,513 216,513
Total revenues 11,799,051 19,182 783,381 374,280 12,975,893 Expenditures
Current:

General government 1,621,396 1,621,396
Public ways and facilities/
transportation 904,773 92,654 997,427
Public safety 4,704,154 164,747 4,868,900
Community development 1,381,488 1,381,488
Lease principal 7,350 72,941 80,291
Lease interest 2,712 3,496 6,208
Capital outlay 732,396 247,536 979,932
Total expenditures 9,354,269 581,374 9,935,643
Excess (deficiency) of revenues over
expenditures 2,444,781 19,182 783,381 (207,094) 3,040,251 Other Financing Sources (Uses)
Leases 307,029 307,029
Sale of property 4,541 4,541
Operating transfers in 750,000 11,555 761,555
Operating transfers out (11,555) (750,000) (761,555)
Total other financing
sources (uses) 1,050,015 (750,000) 11,555 311,570
Net change in fund balances 3,494,796 19,182 33,381 (195,539) 3,351,820 Fund balances, beginning of fiscal year 8,556,071 2,301,121 1,206,776 1,179,131 13,243,099 Fund balances, end of fiscal year $12,050,867 $ 2,320,303 $1,240,157 $ 983,592 $ 16,594,919 Special Revenue
Major Funds
72 CITY OF BISHOP

RECONCILIATION OF GOVERNMENTAL FUNDS

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE

TO THE STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED JUNE 30, 2023
The notes to the financial statements are an integral part of this statement 14 Net change in fund balances - total governmental funds $ 3,351,820 Amounts reported for governmental activities in the statement of activities differs from the amounts reported in the statement of revenues, expenditures and changes in fund balances because:

Governmental funds report capital outlays as expenditures. However, in the statement of activities. The costs of those assets is allocated over their estimated useful lives as depreciation expense or are allocated to the appropriate functional expense when the cost is below the capitalization threshold. This activity is reconciled as follows:

Cost of assets capitalized 979,896
Depreciation expense (765,476)
Amortization expense (40,351)
Certain revenues received after sixty days from the end of the fiscal year are recorded as deferred revenue in the funds and as revenues in the government-wide statement. 88,567 Changes in pension expense benefits reported in the statement of activities do not require the use of current financial resources and, therefore, are not reported in governmental funds. (648,268)
Changes in other pension expense benefits reported in the statement of activities do not require the use of current financial resources and, therefore, are not reported in governmental funds. (263,860)
Changes in finance lease expense reported in the statement of activities do not require the use of current financial resources and, therefore, are not reported in governmental funds. 80,291
Other financing sources for finance leases reported in the fund financial statements are reported as lease liabilites in the statement of net position (307,029) Changes in compensated absences reported in the statement of activities do not require the use of current financial resources and, therefore, are not reported in governmental funds. 69,695
Change in net position of governmental activities $ 2,545,285 73 CITY OF BISHOP

STATEMENT OF NET POSITION

PROPRIETARY FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2023
The notes to the financial statements are an integral part of this statement 15 Non Major Fund Total
Mobile Home Business-type
Water Sewer Park Activities
Current Assets:

Cash and investments $ 2,309,241 $2,250,297 $ 389,809 $ 4,949,347 Receivables
Accounts 4,641 8,311 1,584 14,536
Interest 20,505 19,976 3,464 43,945
Prepaid expense 10,166 7,637 1,180 18,983
Total current assets 2,344,553 2,286,221 396,037 5,026,811 Non Current Assets
Restricted investment in Section 115 Trust 154,464 199,451 11,065 364,980 Capital Assets:

Nondepreciable capital assets:

Land 67,324 88,882 324,850 481,056
Construction in progress 20,605 20,605
Depreciable capital assets
Building 88,879 121,035 125,719 335,633
Equipment 1,101,615 829,532 1,931,147
Infrastructure 8,189,913 6,119,282 14,309,195
Less accumulated depreciation (5,489,237) (4,510,760) (125,719) (10,125,716) Total capital assets (net of accumulated depreciation) 3,958,494 2,668,576 324,850 6,951,920 Total non current assets 4,112,958 2,868,027 335,915 7,316,900 Total assets 6,457,511 5,154,248 731,952 12,343,711
Deferred Outflows of Resources
Deferred outflows-OPEB 144,281 144,281 3,812 292,374
Deferred outflows-pensions 854,618 854,618 1,709,236
Total deferred outflows of resources 998,899 998,899 3,812 2,001,610 Liabilities
Current liabilities:

Accounts payable 6,121 6,317 653 13,091
Accrued payroll 5,200 3,778 562 9,540
Deferred revenue-unearned 1,390 1,390
Compensated absences 18,736 18,736 37,472
Total current liabilities 30,057 30,221 1,215 61,493
Noncurrent liabilities:

Customer deposits 4,136 4,691 8,827
Compensated absences 21,354 11,332 32,686
Net pension liability 2,340,656 2,340,656 4,681,312
OPEB liability 465,650 465,650 19,709 951,009
Total noncurrent liabilities 2,831,796 2,822,329 19,709 5,673,834 Total liabilities 2,861,853 2,852,550 20,924 5,735,327
Deferred Inflows of Resources
Deferred inflows-OPEB 33,985 33,985 1,572 69,542
Deferred inflows-pensions 274,695 274,695 549,390
Total deferred inflows of resources 308,680 308,680 1,572 618,932 Net Position:

Net investment in capital assets 3,958,494 2,668,576 324,850 6,951,920 Restricted for investment in Section 115 Trust 154,464 199,451 11,065 364,980 Unrestricted (deficit) 172,919 123,890 377,353 674,162
Total net position $ 4,285,877 $2,991,917 $ 713,268 $ 7,991,062 Major Funds
74 CITY OF BISHOP

STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET POSITION

PROPRIETARY FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2023
The notes to the financial statements are an integral part of this statement 16 Non Major Fund Total
Mobile Home Business-type
Water Sewer Park Activities
Operating Revenues
Charges for services $ 1,111,494 $ 1,376,877 $ - $ 2,488,371 Rent 102,496 102,496
Utility reimbursement 39,940 39,940
Other income 19,384 21,776 60 41,220
Total operating revenues 1,130,878 1,398,653 142,496 2,672,027 Operating Expenses
Salaries and benefits 559,027 495,596 83,414 1,138,037
Services and supplies 260,030 349,913 79,450 689,393
Depreciation expense 178,845 125,832 304,677
Total operating expenses 997,902 971,341 162,864 2,132,107 Operating income (loss) 132,976 427,312 (20,368) 539,920 Non-Operating Revenues (Expenses)
Interest income 76,473 75,921 11,388 163,782
Intergovernmental-ESCSD 6,313 6,313
Total non-operating revenues (expenses) 76,473 82,234 11,388 170,095 Change in net position 209,449 509,546 (8,980) 710,015
Net position, beginning of fiscal year 4,076,428 2,482,371 722,248 7,281,047 Net position, end of fiscal year $ 4,285,877 $ 2,991,917 $ 713,268 $ 7,991,062 Major Funds
75 CITY OF BISHOP

STATEMENT OF CASH FLOWS

PROPRIETARY FUNDS
JUNE 30, 2023
The notes to the financial statements are an integral part of this statement 17 Non Major Fund Total
Mobile Home Business-type
Water Sewer Park Activities
Cash Flows from Operating Activities
Cash received from customers $ 1,124,601 $ 1,397,558 $ 142,496 $ 2,664,655 Cash payments to suppliers (262,299) (353,641) (79,623) (695,563) Cash payments to employees (569,916) (495,267) (85,223) (1,150,406) Net cash provided by (used for) operating activities 292,386 548,650 (22,350) 818,686 Cash Flows from Capital and Related Financing Activities Purchase of fixed assets (17,621) (37,515) (55,136)
Intergovernmental-ESCSD 6,313 6,313
Net cash provided by (used for) capital and related
financing activities (17,621) (31,202) - (48,823)
Cash Flows from Investing Activities:

Interest income 55,966 55,944 7,925 119,835
Net cash provided by investing activities 55,966 55,944 7,925 119,835 Net increase (decrease) in cash and cash equivalents 330,731 573,392 (14,425) 889,698 Cash and cash equivalents, beginning of fiscal year 2,132,974 1,876,356 415,299 4,424,629 Cash and cash equivalents, end of fiscal year $ 2,463,705 $ 2,449,748 $ 400,874 $ 5,314,327 Reconciliation of Cash and Cash Equivalents:

Cash and investments $ 2,309,241 $ 2,250,297 $ 389,809 $ 4,949,347 Restricted cash and investments 154,464 199,451 11,065 364,980 Total cash and cash equivalents $ 2,463,705 $ 2,449,748 $ 400,874 $ 5,314,327 Reconciliation of Operating Income to Net Cash
Provided by (Used For) Operating Activities $ 132,976 $ 427,312 $ (20,368) $ 539,920 Adjustments to operating income:

Depreciation 178,845 125,832 304,677
(Increase) decrease in accounts receivable 3,438 9,665 13,103 Increase (decrease) in prepaid expense (5,402) (4,064) (457) (9,923) Increase (decrease) in accounts payable 3,134 336 283 3,753 Increase (decrease) in accrued payroll (8,788) (6,278) (1,709) (16,775) Increase (decrease) in customer deposits (9,716) (12,150) (21,866) Deferred revenue-unearned 1,390 1,390
Increase in OPEB (173,448) (163,299) (16) (336,763)
Increase (decrease) pension 165,582 165,582 (83) 331,081 Increase (decrease) in compensated absences 5,765 4,324 10,089 Net cash provided by (used for) operating activities $ 292,386 $ 548,650 $ (22,350) $ 818,686 Major Funds
76 CITY OF BISHOP

STATEMENT OF FIDUCIARY NET POSITION

FIDUCIARY FUNDS
JUNE 30, 2023
The notes to the financial statements are an integral part of this statement 18 Bond & Canine Broadband PARS-ARS OPEB
Trust Donations Consortium Trust Fund Trust Fund Totals Assets
Cash and investments $ 27,445 $ 8,013 $ - $ 2,268,364 $ 5,026,088 $ 7,329,910 Due from others 10,000 10,000
Total assets 27,445 8,013 10,000 2,268,364 5,026,088 7,339,910 Liabilities
Due to others 35,649 35,649
Total liabilities 35,649 35,649
Net Position
Held in trust for benefits (8,204) 8,013 10,000 2,268,364 5,026,088 7,304,261 Total net position $ (8,204) $ 8,013 $ 10,000 $ 2,268,364 $ 5,026,088 $ 7,304,261 Custodial Funds
77 CITY OF BISHOP

STATEMENT OF CHANGES IN FIDUCIARY NET POSITION

FIDUCIARY FUNDS
JUNE 30, 2023
The notes to the financial statements are an integral part of this statement 19 Bond & Canine Broadband PARS-ARS OPEB
Trust Donations Consortium Trust Fund Trust Fund Totals Additions:

Contributions $ 542 $ - $ - $ 167,771 $ 257,270 $ 425,583 Investment gains 75,503 675,444 750,947
Total additions 542 243,274 932,714 1,176,530
Deductions
Investment losses -
Distributions (381,387) (381,387)
Administrative costs (8,522) (20,456) (28,978)
Total deductions (389,909) (20,456) (410,365)
Change in net position 542 (146,635) 912,258 766,165
Net position beginning of year (8,746) 8,013 10,000 2,414,999 4,113,830 6,538,096 Net position end of year $ (8,204) $ 8,013 $ 10,000 $ 2,268,364 $ 5,026,088 $ 7,304,261 Custodial Funds
78 City of Bishop
Notes to Financial Statements
June 30, 2023
20 Note 1: Summary of Significant Accounting Policies
The City of Bishop, California (the City) was incorporated in 1903, as a municipal corporation operating under the general laws of the State of California. The City operates under a Council-Manager form of government and provides the following services: general government, public works, public safety and parks and recreation.

The accounting policies of the City of Bishop, California conform to accounting principles generally accepted in the United States of America, as applicable to governmental units. The following is a summary of the more significant policies:

A. Reporting Entity
The City has defined its reporting entity in accordance with generally accepted accounting principles, which provides guidance for determining which governmental activities, organizations and functions should be included in the reporting entity. In evaluating how to define the City for financial reporting purposes, management has considered all potential component units. The primary criterion for including a potential component unit within the reporting entity is the governing body’s financial accountability. A primary governmental entity is financially accountable if it appoints a voting majority of a component unit’s governing body and it is able to impose its will on the component unit, or if there is a potential for the component unit to provide specific financial benefits to, or impose specific financial burdens on, the primary government. A primary government may also be financially accountable if a component unit is fiscally dependent on the primary governmental entity regardless of whether the component unit has a separately elected governing board, a governing board appointed by a higher level of government, or a jointly appointed board.

Based upon the aforementioned oversight criteria, the City has no component units.

B. Basis of Accounting
The government-wide, proprietary and agency fund financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned or, for property tax revenues, in the period for which levied. Expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Revenue from sales tax is recognized when the underlying transactions take place. Revenues from grants, entitlements and donations are recognized in the fiscal year in which all eligible requirements have been satisfied.

Governmental funds are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized when both measurable and available. Measurable means the amount of the transaction can be determined and available means collectible in the current period or soon enough thereafter to be used to pay liabilities of the current period. Resources not available to finance expenditures and commitments of the current period are recognized as deferred revenue or as a reservation of fund balance. The City considers property taxes available if they are collected within sixty-days after year-end.

Expenditures are recorded when the related fund liability is incurred. Principal and interest on general long-term debt, as well as compensated absences and claims and judgments are recorded only when payment is due. General capital acquisitions are reported as expenditures in governmental funds. Proceeds of general long-term debt and capital leases are reported as other financial sources.

When applicable, the City reports deferred revenue on its combined balance sheet. Deferred revenue arises when a potential revenue source does not meet both the measurable and available criteria for recognition in the current period. Deferred revenues also arise when resources are received by the City before it has legal claim to them, as when grant monies are received prior to the occurrences of qualifying expenditures. In subsequent periods, when both revenue recognition criteria are met, or when the City has legal claim to the resources, deferred revenue is removed from the combined balance sheet and revenue is recognized. 79 City of Bishop
Notes to Financial Statements
June 30, 2023
21 Note 1: Summary of Significant Accounting Policies
B. Basis of Accounting (Continued)
Proprietary 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. Non-operating revenues, such as subsidies and investment earnings, result from nonexchange transactions or ancillary activities.

C. Basis of Presentation
Government-Wide Financial Statements
The statement of net position and statement of activities display information about the primary government (the City) and its blended component units. These statements include the financial activities of the overall government, except for fiduciary activities. These statements distinguish between the governmental and business-type activities of the City. Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business-type activities, which rely to a significant extent on fees charged to external parties.

The statement of activities demonstrates the degree to which the program expenses of a given function are offset by program revenues. Program expenses include direct expenses, which are clearly identifiable with a specific function. Program revenues include 1) charges paid by the recipient of goods or 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.

When both restricted and unrestricted net position are available, unrestricted resources are used only after the restricted resources are depleted.

Fund Financial Statements
The fund financial statements provide information about the City’s funds, including fiduciary funds and blended component units. Separate statements for each fund category – governmental, proprietary and fiduciary – are presented. The emphasis of fund financial statements is on major governmental and enterprise funds, each displayed in separate columns. All remaining governmental and enterprise funds are separately aggregated and reported as non-major funds.

The City reports the following major governmental funds:

General Fund - This fund accounts for all the financial resources not required to be accounted for in another fund. This fund consists primarily of general government type activities.

The Home Funds Willow Street Special Revenue Fund - was established to account for funds received by the City and loaned to Developers for the sole purpose of building affordable housing on Willow Street.

The Measure A Fund - was established to account for the City’s portion of a County-Wide tax that can be used for general operations and capital additions of the City. 80 City of Bishop
Notes to Financial Statements
June 30, 2023
22 Note 1: Summary of Significant Accounting Policies (Continued) C. Basis of Presentation (Continued)
The City reports the following major enterprise funds.

Water and Sewer Funds - account for the operation of the City’s water and sewer utilities. Activities of these funds include administration, operation and maintenance of the water and sewer systems and billing and collection activities. The Funds also accumulate resources for, and payment of long-term debt principal and interest. All costs are financed through charges made to utility customers with rates reviewed regularly and adjusted if necessary to ensure the integrity of the Funds.

The City also reports the following Fiduciary Fund type:

Agency Funds – are used to account for assets held by the City in an agency capacity for individuals, local law enforcement agencies or developers and fiduciary assets held in trust for post-retirement benefits.

D. Use of Estimates
The preparation of financial statements in conformity with generally accepted accounting principles 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/expenses during the reporting period. Actual results could differ from those estimates.

E. Cash Equivalents
For the purpose of the statement of cash flows, the City considers cash and cash equivalents as short term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.

Restricted cash and unrestricted pooled cash and investments held by the City are considered cash equivalents for purposes of the combined statement of cash flow’s because the City’s cash management pool and funds invested by the City possess the characteristics of demand deposit accounts.

F. Fixed Assets
Capital assets, recorded at historical cost or estimated historical cost if actual historical cost is not available, are reported in governmental activities column of the government-wide financial statements. Contributed fixed assets are valued at their estimated fair market value. Capital assets include land, buildings and building improvements and equipment. Capital assets are defined by the City as assets with an initial, individual cost of more than $5,000.

The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized. Major outlays for capital assets and improvements are capitalized, as projects are constructed.
81 City of Bishop
Notes to Financial Statements
June 30, 2023
23 Note 1: Summary of Significant Accounting Policies (Continued) F. Fixed Assets (Continued)
Depreciation is recorded in the government-wide financial statements on the straight-line basis over the useful life of the assets as follows:

Assets Useful Life
Buildings 20-30 years
Building improvements 10-15 years
Site improvements 15-20 years
Equipment and machinery 3-20 years
Infrastructure 30-45 years
G. Property Tax
Inyo County is responsible for assessing, collecting and distributing property taxes in accordance with enabling legislation. Revenue received is based on an allocation factor calculated by the County under the provisions of Proposition 13 plus a percentage of the increase in market value in specific areas. The City's property tax is levied each July 1 on the assessed values as of the prior January 1 for all real and personal property located in the City.

Property sold after the assessment date (January 1) is reassessed and the amount of property tax levied is prorated.

Secured property taxes are due in two equal installments; the first is due November 1 and delinquent with penalties after December 10; the second is due February 1 and delinquent with penalties after April 10. Unsecured property tax is levied on July 1 and due on July 31 and becomes delinquent on August 31.

Based on a policy by the County called the Teeter Plan, 100% of the allocated taxes are transmitted by the County to the City, eliminating the need for an allowance for uncollectable. The County, in return, receives all penalties and interest on the related delinquent taxes.

H. Balance Sheet Classifications
Certain resources are classified as restricted assets as their use is restricted for specific purposes by bond agreements, lease agreements, trust agreements, grant agreements, City Charter provisions, or other requirements.

Governmental fund types’ restricted assets are for grant and bond agreements. Proprietary fund types’ restricted assets are for renewal and replacement of equipment and security deposits.

I. Fund Equity
The unassigned fund balances for governmental funds represent the amount available for budgeting future operations. Unrestricted net position for proprietary funds represents the net position available for future operations.

Restrictions of fund balances of governmental funds are established to either (1) satisfy legal covenants that require a portion of fund balance to be segregated or (2) identify the portion of the fund balance that is not appropriable for future expenditures.

Restricted net position for proprietary funds represent the net position legally identified for specific purposes. 82 City of Bishop
Notes to Financial Statements
June 30, 2023
24 Note 1: Summary of Significant Accounting Policies (Continued) J. Deferred Inflows of Resources
The City recorded deferred revenue for funds earned as of fiscal year end, but not reimbursed within sixty days after fiscal year end (unavailable.) The amount of the deferred revenue reported in the fund financial statements was $1,386,981. Included in the deferred revenue balance is $977,940 interest for the workforce housing loan receivable that will be repaid in future years. The City also received $69,078 advanced funds for certain projects that is recorded as deferred revenue-unearned. $1,317,903 of the fund financial statement deferred revenue has been recognized as revenue in the statement of net position under the required full accrual method of accounting.

Note 1 M. has additional information regarding deferred inflows and deferred outflows for pensions reported in the government-wide financial statements.

K. Intergovernmental Revenues
Federal and state governments reimburse the City for costs incurred on certain fixed asset construction projects under capital grant agreements. Amounts claimed under such grants are credited to intergovernmental revenues if the project is being administered by a Capital Project Fund. Additionally, the City receives reimbursement from federal and state governments for other programs, such as housing and rehabilitation grants. These reimbursements are recorded in the fund administering the program as intergovernmental revenues with the related program costs included in expenditures.

The respective grant agreements generally require the City to maintain accounting records and substantiating evidence to determine if all costs incurred and claimed are proper and that the City is in compliance with other terms of the grant agreements. These records are subject to audit by the appropriate government agency. Any amounts disallowed will reduce future claims or be directly recovered from the City.

L. Reclassifications
Certain amounts in the prior year financial statements have been reclassified to conform to the presentation of the current year financial statements.

M. 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’s California Public Employees’ Retirement System (CalPERS) plans (Plans) and additions to/deductions from the Plans’ 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.

N. GASB Statement No. 87 Leases
In June 2017, the Governmental Accounting Standards Board (GASB) issued Statement No. 87, Leases (GASB Statement No. 87), to better meet the information needs of financial statement users by improving accounting and financial reporting for leases by governments. This statement increases the usefulness of governments’ financial statements by requiring recognition of certain lease assets and liabilities for leases that previously were classified as operating leases and recognized as inflows of resources or outflows of resources based on the payment provisions of the contract. It also establishes a single model for lease accounting based on the foundational principle that leases are financings of the right to use an underlying asset. Implementation of this Statement had a significant effect on the City’s financial statements for the year ended June 30, 2023. 83 City of Bishop
Notes to Financial Statements
June 30, 2023
25 Note 1: Summary of Significant Accounting Policies (Continued) GASB 87 Leases (Continued)
A. Lessor
The City acts as the lessor for renting City owned buildings to other governmental entities. The City recognizes leases receivable and deferred inflows of resources in the government-wide financial statements. Variable payments based on future performance of the lessee or usage of the underlying asset are not included in the measurement of the lease receivable.

At the commencement of a lease, the City initially measures the lease receivable at the present value of payments expected to be received during the lease term. Subsequently, the lease receivable is reduced by the principal portion of lease payments received. The deferred inflows of resources are initially measured as the initial amount of the lease receivable, adjusted for lease payments received at or before the lease commencement date. Subsequently, the deferred inflows of resources are recognized as revenue over the life of the lease term in a systematic and rational method.

Key estimates and judgments include how the City determines (1) the discount rate it uses to discount the expected lease receipts to present value, (2) lease term, and (3) lease receipts.  The City uses an estimated incremental borrowing rate as the discount rate for leases.  The lease term includes the noncancellable period of the lease. Lease receipts included in the measurement of the lease receivable is composed of fixed payments from the lessee.

The City monitors changes in circumstances that would require a remeasurement of its lease and will remeasure the lease receivable and deferred inflows of resources if certain changes occur that are expected to significantly affect the amount of the leases receivable.

Note 2: Cash and Investments
The City maintains a cash and investment pool that is available for use by all funds. Each fund type's portion of this pool is displayed on the combined balance sheet as cash and investments. Unless otherwise dictated by legal or contractual requirements, income earned or losses arising from the investment of pooled cash are allocated on a quarterly basis to the participating funds and component units based on their proportionate shares of the average quarterly cash balance.

The City maintains “restricted cash and investments”. Monies restricted are for special revenue and capital project funds.

Cash and investments at June 30, 2023, consisted of the following:

Cash and investments $ 15,119,018
Restricted cash and investments 2,699,967
Cash and investments, statement of net position 17,818,984 Cash and investments, agency funds 35,458
Total cash and investments $ 17,854,442
Checking account $ 970,764
Imprest cash 340
Inyo county 506,691
Investment in Section 115 Trust 1,623,985
Local agency investment fund 14,752,662
Total cash and investments $ 17,854,442
84 City of Bishop
Notes to Financial Statements
June 30, 2023
26 Note 2: Cash and Investments (Continued)
A. 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 of Bishop 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 provisions of debt agreements of the City, rather than the general provisions of the California Government Code or the City investment policy.

Maximum Percentage Investment
Maturity of Portfolio in One Issuer
Investment pools authorized under CA
Statutes governed by Government Code N/A None $40 million U.S. Treasury Obligations 5 years None None
Bank Savings Accounts N/A 25% None
Federal Agencies 5 years 75% None
Commercial Paper 180 days 20% None
Negotiable Certificates of Deposit 180 days 20% None
Re-Purchase Agreements 180 days 20% None
Corporate Debt 5 years 25% None
Authorized Investment Type
B. Disclosures Relating to Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of all investments.

Generally, the longer the maturity of an investment the greater the sensitivity of its fair value to changes in market interest rates. Information about the sensitivity of the fair values of the City’s investments to market interest rate fluctuations is provided by the following table that shows the distribution of the City’s investment maturity:
12 Months 13-48
Totals or Less Months
County cash* $ 506,691 $ 506,691 $ -
Investment in Section 115 Trust* 1,623,985 1,623,985 -
State Investment Pool* 14,752,662 14,752,662 -
Totals $ 16,883,338 $ 16,883,338 $ -
*Not subject to categorization
Remaining Maturity (in Months)
Investment Type
C. Concentrations of Credit Risk
The investment policy of the City contains limitations on the amount that can be invested in any one issuer. There are no investments to one issuer exceeding those limits.

D. Custodial Credit Risk
Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover its deposit or will not be able to recover collateral securities that are in the possession of an outside party. The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty (e.g. broker-dealer) to a transaction, a government will not be able to recover the value of its investment of 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; The California Government Code requires that a financial institution secured deposits made by state or local governmental units by pledging securities in an undivided collateral pool held by a depository regulated under state law (unless so waived by the government unit). The fair value of the pledged securities in the collateral pool must equal at least 110% of the total amount deposited by the public agencies. California law also allows financial institutions to secure the City’s deposits by pledging first deed mortgage notes having a value of 150% of the secured public deposits. 85 City of Bishop
Notes to Financial Statements
June 30, 2023
27 Note 2: Cash and Investments (Continued)
Custodial Credit Risk (Continued)
At June 30, 2023, the City’s deposits balance was $1,244,963 and the carrying amount was $970,764. The difference between the bank balance and the carrying amount was due to normal outstanding checks and deposits in transit. Of the bank balance all was covered by the Federal Depository Insurance or by collateral held in the pledging bank’s trust department in the City’s name.

E. Investment in State Investment Pool
LAIF is included in the State’s Pooled Money Investment Account. The total amount invested by all public agencies in the State’s Pooled Money Investment Account approximates $176.44 billion. Of the $176.44 billion managed by the State Treasurer, 100% is invested in non-derivative financial products and 2.78% is invested in structured notes and asset-backed securities. The Local Investment Advisory Board (Board) has oversight responsibility for LAIF.

The Board consists of five members as designated by state statute.

Investments are accounted for in accordance with the provisions of GASB Statement No. 31, which requires governmental entities to report certain investments at fair value in the balance sheet and recognize the corresponding change in fair value of investments in the year in which the change occurred. The City reports its investments at fair value based on quoted market information obtained from fiscal agents or other sources if the change is material to the financial statements.

Note 3: Loans Receivable
The City is participating in an affordable workforce housing loan program designed to construct low to moderate income housing. Under the terms of the loan the City is providing a 3% note to the developer, Bishop Pacific Associates. The maximum amount available under the loan is $2,220,000. As of June 30, 2023 the City had loaned $2,220,000 and there was accrued interest of $977,940. The term of the note commenced on September 1, 2006 and will expire on the date that is fifty-five years after issuance of the date of completion, but no longer than fifty-eight years from the date of commencement. The source of the funding for the loan was a grant to the City from the State of California, Housing and Community Development, Home Funds program.

The City participates in an “Affordable Housing Loan Program” designed to encourage home ownership in the City limits. Under the program, loans were provided under favorable terms to homeowners who agree to spend these funds in accordance with the City's loan agreement terms. Although these loans are expected to be repaid in full, their balance in the governmental funds balance sheet. Mammoth Lakes Housing is administrating the loan program on behalf of the City. Notes receivable as reported in the statement of net position consist of the following: Mammoth Lakes Housing Loans $179,681.

Note 4: Liability, Insured Programs and Workers Compensation Protection A. Description of Self-Insurance Pool Pursuant to Joint Powers Agreement The City is a member of the California Joint Powers Insurance Authority (Authority). The Authority is composed of 124 California public entities and is organized under a joint powers agreement pursuant to California Government Code Section 6500 et seq. The purpose of the Authority is to arrange and administer programs for the pooling of self-insured losses, to purchase excess insurance or reinsurance, and to arrange for group purchased insurance for property and other coverages. The Authority’s pool began covering claims of its members in 1978.

Each member government has an elected official as its representative on the Board of Directors. The Board operates through a 9-member Executive Committee.
86 City of Bishop
Notes to Financial Statements
June 30, 2023
28 Note 4: Liability, Insured Programs and Workers Compensation Protection (Continued) B. Primary Self-Insurance Programs Authority
Each member pays an annual contribution at the beginning of the coverage period. A retrospective adjustment is then conducted annually thereafter, for coverage years 2012-13 and prior. Coverage years 2013-14 and forward are not subject to routine annual retrospective adjustment. The total funding requirement for primary selfinsurance programs is based on an actuarial analysis. Costs are allocated to individual agencies based on payroll and claims history, relative to other members of the risk-sharing pool.

Primary Liability Program
Claims are pooled separately between police and general government exposures. (1) The payroll of each member is evaluated relative to the payroll of other members. A variable credibility factor is determined for each member, which establishes the weight applied to payroll and the weight applied to losses within the formula. (2) The first layer of losses includes incurred costs up to $100,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the first layer. (3) The second layer of losses includes incurred costs from $100,000 to $500,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the second layer. (4) Incurred costs from $500,000 to $50 million, are distributed based on the outcome of cost allocation within the first and second loss layers.

The coverage limit for each member, including all layers of coverage, is $50 million per occurrence. Subsidence losses have a sub-limit of $50 million per occurrence. The coverage structure includes retained risk that is pooled among members, reinsurance, and excess insurance. More detailed information about the various layers of coverage is available on the following website: https://cjpia.org/protection/coverage-programs.

Primary Workers’ Compensation Program
Claims are pooled separately between public safety (police and fire) and general government exposures. (1) The payroll of each member is evaluated relative to the payroll of other members. A variable credibility factor is determined for each member, which establishes the weight applied to payroll and the weight applied to losses within the formula. (2) The first layer of losses includes incurred costs up to $75,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the first layer. (3) The second layer of losses includes incurred costs from $75,000 to $200,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the second layer. (4) Incurred costs from $200,000 to statutory limits are distributed based on the outcome of cost allocation within the first and second loss layers.

For 2022-23 the Authority’s pooled retention is $1 million per occurrence, with reinsurance to statutory limits under California Workers’ Compensation Law. Employer’s Liability losses are pooled among members to $1 million. Coverage from $1 million to $5 million is purchased through reinsurance policies, and Employer’s Liability losses from $5 million to $10 million are pooled among members.

C. Purchased Insurance
Pollution Legal Liability Insurance
The City of Bishop participates in the pollution legal liability insurance program which is available through the Authority. The policy covers sudden and gradual pollution of scheduled property, streets, and storm drains owned by the City of Bishop. Coverage is on a claims-made basis. There is a $250,000 deductible.

Property Insurance
The City of Bishop participates in the all-risk property protection program of the Authority. This insurance protection is underwritten by several insurance companies. City of Bishop property is currently insured according to a schedule of covered property submitted by the City of Bishop to the Authority. City of Bishop property currently has all-risk property insurance protection in the amount of $31,133,028. There is a $10,000 deductible per occurrence except for non-emergency vehicle insurance which has a $2,500 deductible. 87 City of Bishop
Notes to Financial Statements
June 30, 2023
29 Note 4: Liability, Insured Programs and Workers Compensation Protection (Continued) Earthquake and Flood Insurance
The City of Bishop purchases earthquake and flood insurance on a portion of its property. The earthquake insurance is part of the property protection insurance program of the Authority. City of Bishop property currently has earthquake protection. There is a deductible of 5% per unit of value with a minimum deductible of $100,000.

Crime Insurance
The City of Bishop purchases crime insurance coverage in the amount of $1,000,000 with a $2,500 deductible. The fidelity coverage is provided through the Authority.

D. Adequacy of Protection
During the past three fiscal years, none of the above programs of protection experienced settlements or judgments that exceeded pooled or insured coverage. There were also no significant reductions in pooled or insured liability coverage in 2022-23.

Note 5: Leases Receivable
The City derives a portion of its revenue from the rental of real property based on a fixed lease amount to other government organizations and to one cell tower provider. These leases are treated as finance leases for accounting purposes under Governmental Accounting Board Statement No. 87. The initial lease terms started as early as August 1, 2019 for periods between five and thirty years, and can be terminated by the lessee at any time and without cause by giving the City written notice of termination. Early termination is not expected. The rents range from $955 to $6,292 per month and increases by the consumer price index annually. The City has other leases that do not meet the definition of finance leases under GASB 87.

A summary of changes in lease receivable for the fiscal year ended June 30, 2023 is as follows:

Due in
Balance Retirements/ Balance Due within More Than
7/1/2022 Additions Adjustments 6/30/2023 One Year One Year Leases receivable $ 1,147,956 $ 245,369 $ (103,518) $ 1,289,807 $ 109,448 $ 1,180,359 Lease receivable are due in the upcoming years as follows:

Year Ending
June 30, Principal Interest Total
2024 $ 109,448 $ 36,961 $ 146,410
2025 116,146 33,481 149,627
2026 59,576 30,590 90,166
2027 29,849 29,593 59,442
2028 31,091 28,757 59,848
2029-33 142,315 129,905 272,220
2034-2038 159,436 108,656 268,092
2039-2043 214,104 80,781 294,885
2044-2048 280,496 43,873 324,369
2049-2051 147,345 4,854 152,199
Total $ 1,289,807 $ 527,452 $ 1,817,259
88 City of Bishop
Notes to Financial Statements
June 30, 2023
30 Note 6: Capital Assets
Capital asset activity for the year ended June 30, 2023 was as follows:

Balance Retirements/ Balance
Governmental Activities July 1, 2022 Additions Adjustments June 30, 2023 Capital assets, not being depreciated:

Land $ 341,105 $ - $ - $ 341,105
Construction in progress 77,050 48,233 (13,684) 111,599 Capital assets, being depreciated and amortized:

Buildings and improvements 5,168,595 103,108 (30,454) 5,241,249 Site improvements 774,327 11,074 785,401
Equipment 4,219,331 426,199 (153,011) 4,492,519
Infrastructure 13,361,735 97,970 13,459,705
Leased buildings and improvements 68,884 307,029 375,913 Total capital assets, being depreciated 23,592,872 945,380 (183,465) 24,354,787 Less accumulated depreciation for:

Buildings and improvements (4,663,501) (67,345) 30,454 (4,700,392) Site Improvements (594,405) (74,912) (669,317)
Equipment (3,420,790) (135,654) 153,011 (3,403,433)
Infrastructure (4,539,303) (487,565) (5,026,868)
Total accumulated depreciation (13,217,999) (765,476) 183,465 (13,800,010) Less accumulated amortization for:

Leased buildings and improvements (1,397) (40,351) (41,748) Total capital assets, being depreciated
and amortized, net 10,373,476 139,553 10,513,029
Governmental activities capital assets, net $ 10,791,631 $ 187,786 $ (13,684) $ 10,965,733 Business-Type Activities
Capital assets, not being depreciated:

Land $ 481,056 $ - $ - $ 481,056
Construction in progress 1,116,226 (1,095,621) 20,605
Capital assets, being depreciated:

Buildings and improvements 335,633 335,633
Equipment 1,900,311 30,836 1,931,147
Infrastructure 13,189,274 1,119,921 14,309,195
Total capital assets, being depreciated 15,425,218 1,150,757 16,575,975 Less accumulated depreciation: (9,821,039) (304,677) (10,125,716) Total capital assets, being depreciated, net 5,604,179 846,080 6,450,259 Business- type activities capital assets, net $ 7,201,461 $ 846,080 $ (1,095,621) $ 6,951,920 Depreciation expense was charged to governmental fund functions/programs of the City as follows:

General government $ 28,306
Parks 56,802
Public Safety 173,795
Streets and roads 506,573
Total $ 765,476
89 City of Bishop
Notes to Financial Statements
June 30, 2023
31 Note 7: Long-Term Liabilities
A summary of the changes in the City's long-term liabilities reported in the governmental activities column of the government-wide financial statements for the year ended June 30, 2023:

Governmental Activities:

Balance Adjustments/ Balance Due Within
July 1, 2022 Additions Retirements June 30, 2023 One Year Compensated absences $ 386,742 $ 296,520 $ (366,215) $ 317,047 $ 183,108 Net lease liability 65,665 307,030 (80,292) 292,403 50,650 OPEB liability (Note 10) 4,490,536 999,159 5,489,695
Net pension liability (Note 9) 6,137,649 4,900,712 11,038,361 Total $ 11,080,592 $ 6,503,421 $ (446,507) $ 17,137,506 $ 233,758 A. Compensated Absences
City employees are granted vacation in varying amounts based on classification and length of service. Upon termination or retirement, the City is to pay 100% of the vacation time accrued and none of the accrued sick leave.

Governmental Funds – Governmental Funds record expenditures for compensated absences as they are taken by employees. A year–end accrual for compensated absences has not been made in the Governmental Funds as of June 30, 2023, because the City does not believe any of the available year–end resources will be required to fund the year–end compensated absences liability.

Proprietary Funds – Proprietary funds accrue a liability for unused compensated absences earned through year-end.

An expense is recognized for the increase in liability from the prior year.

B. Net Lease Liability
The City has entered into lease arrangements as lessee with the Los Angeles Department of Water and Power to finance the use of 8 parking lots and the City park that expire at various times through FY 2049. The City also leases a copy machine and 4 police vehicles. The calculated borrowing rate used was 3%.

Principal and interest payments to maturity for these leases are as follows:

Year Ending
June 30, Principal Interest Total
2024 $ 50,650 $ 7,972 $ 58,622
2025 52,212 6,410 58,622
2026 53,801 4,822 58,623
2027 55,437 3,185 58,622
2028 29,271 1,782 31,053
2029-2033 14,377 6,623 21,000
2034-2038 16,702 4,298 21,000
2039-2043 13,266 1,734 15,000
2044-2048 5,488 512 6,000
2049 1,199 1,199
Total $ 292,403 $ 37,338 $ 329,741
90 City of Bishop
Notes to Financial Statements
June 30, 2023
32 Note 7: Long-Term Liabilities (Continued)
Business-Type Activities:

A summary of the changes in the City's long-term business-type liabilities reported in the proprietary funds statement of net position and the business-type activities column of the government-wide financial statements for the year ended June 30, 2023:

Balance Adjustments/ Balance Due Within
July 1, 2022 Additions Retirements June 30, 2023 One Year Compensated absences $ 60,066 $ 85,034 $ (74,942) $ 70,158 $ 37,471 OPEB liability (Note 10) 1,217,340 (266,331) 951,009
Net pension liability (Note 9) 3,187,578 1,493,735 4,681,313 Total $ 4,464,984 $ 1,578,769 $ (341,273) $ 5,702,480 $ 37,471

Note 8: Fund Balances – Governmental Funds
The City adopted a policy for GASB Statement No. 54, Fund Balance Reporting. GASB 54 establishes fund balance classifications that comprise a hierarchy based on the extent to which a government is bound to observe constraints imposed upon the use of the resources reported in governmental funds. While the classifications of fund balance in the City’s various governmental funds were revised, the implementation of this standard had no effect on total fund balance. Detailed information on governmental fund-type, fund balances are as follows:

General Non-Major Non-Major
Fund Measure A Special Revenue Capital Project
Restricted for:

Petty cash $ 1,255,692 $ - $ - $ -
Total restricted 1,255,692
Nonspendable
Prepaid expense 120,310
Total nonspendable 120,310
Committed
Assigned to:

Special Revenue Funds 1,240,157 704,203
Capital Project Funds 90,827
Total assigned 1,240,157 704,203 90,827
Unassigned 10,674,865
Total fund balance $ 12,050,867 $ 1,240,157 $ 704,203 $ 90,827 Note 9: Defined Benefit Pension Cost-Sharing Employer Plan a. Miscellaneous and Safety Pension Plans
A. General Information about the Pension Plans
The City has pension plans with the California Public Employees Retirement System (“CalPERS”) and the Public Agency Retirement Services (“PARS”). Information about the pension plans follows. 91 City of Bishop
Notes to Financial Statements
June 30, 2023
33 Note 9: Defined Benefit Pension Cost-Sharing Employer Plan (Continued) A. General Information about the Pension Plans (Continued) California Public Employees Retirement System (CalPERS) Plan Descriptions – All qualified permanent and probationary employees are eligible to participate in the City’s separate Safety (police and fire) and Miscellaneous (all other) Employee Pension Plans, cost-sharing multiple employer defined benefit pension plans administered by the California Public Employees’ Retirement System (CalPERS). Benefit provisions under the Plans are established by State statute and City resolution. CalPERS issues publicly available reports that include a full description of the pension plans 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 each plan are applied as specified by the Public Employees’ Retirement Law.

Funding Policy – Active plan members in the Plan are required to contribute 7.00% to 7.25% of their covered salary for the miscellaneous plans and 9% to 13% for public safety members. The City contributes the employee portion for miscellaneous and safetuy classic employee’s. The City is required to contribute the actuarially determined remaining amounts necessary to fund the benefits for its members. The actuarial methods and assumptions used are those adopted by the CalPERS Board of Administration.

The Plans’ provisions and benefits in effect at June 30, 2023, are summarized as follows:

Miscellaneous Tier 1 Miscellaneous Tier 2 PEPRA Miscellaneous Plan Prior to After On or after
Hire date January 1, 2010 January 1, 2010 January 1, 2013 Benefit formula 2% @ 55 2% @ 60 2% @ 62
Benefit vesting schedule 5 years service 5 years service 5 years service Benefit payments monthly for life monthly for life monthly for life Retirement age 50-55 56-60 57-62
Monthly benefits , as a % of compensation 1.5% to 2% 1.5% to 2% 1% to 2% Required employee contribution rates 7.00% 7.00% 7.25%
Required employer contribution rates 11.65% 9.81% 7.65% Safety Classic Tier 1 Safety Classic Tier 2 PEPRA Police Plan Prior to After On or after
Hire date January 1, 2010 January 1, 2010 January 1, 2013 Benefit formula 3% @ 50 2.7% @ 57 2.7% @ 57
Benefit vesting schedule 5 years service 5 years service 5 years service Benefit payments monthly for life monthly for life monthly for life Retirement age 45-50 52-57 52-57
Monthly benefits , as a % of compensation 2.5% to 3% 2.2% to 2.7% 2.2% to 2.7% Required employee contribution rates 9.00% 9.00% 13.00% Required employer contribution rates 25.48% 23.44% 13.44% 92 City of Bishop
Notes to Financial Statements
June 30, 2023
34 Note 9: Defined Benefit Pension Cost-Sharing Employer Plan (Continued) A. General Information about the Pension Plans (Continued) For the year ended June 30, 2023, contributions recognized as part of pension expense for each Plan were as follows:

CalPERS Contributions-employer $ 1,374,769
Contributions-employee (paid by employer) $ 160,197
B. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions
As of June 30, 2023, the City reported net pension liabilities for its proportionate shares of the net pension liability of the Plan as follows:

Proportionate share of
Net pension liability
Miscellaneous Plans $ 5,308,730
Safety Plans $ 5,966,993
The City’s net pension liability for each Plan is measured as the proportionate share of the net pension liability.

The net pension liability of each of the Plans is measured as of June 30, 2022, and the total pension liability for each Plan used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2021 rolled forward to June 30, 2020 using standard update procedures. The City’s proportion of the net pension liability was based on a projection of the City’slong-term share of contributions to the pension plans relative to the projected contributions of all participating employers, actuarially determined.

The City’s proportionate share of the net pension liability as of June 30, 2022 and 2023 was as follows:

Miscellaneous Plans Safety Plans
Proportion - June 30, 2022 0.12418% 0.07649%
Proportion - June 30, 2023 0.11345% 0.08684%
Change - Increase (Decrease) -0.01073% 0.01034%
For the fiscal year-ended June 30, 2023, the City recognized CalPERS miscellaneous and safety pension expense of $1,210,735. At June 30, 2023, 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
Differences between expected and actual experience $ 217,362 $ - Changes of assumptions 1,145,644.00
Net difference between projected and actual earnings
on pension plan investments 1,914,690
Change in proportions 293,159
Change in proportionate share of contributions (1,112,115) City contributions subsequent measurement date 1,374,769 Total $ 4,945,624 $ (1,112,115)
$1,374,769 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, 2024. 93 City of Bishop
Notes to Financial Statements
June 30, 2023
35 Note 9: Defined Benefit Pension Cost-Sharing Employer Plan (Continued) Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:

Measurement Period
Ended June 30:
2024 $ 595,298
2025 451,706
2026 242,176
2027 1,169,560
2028 -
Thereafter -
Actuarial Assumptions – The total pension liabilities in the June 30, 2021 actuarial valuation was determined using the following actuarial assumptions:

Valuation Date June 30, 2021
Measurement Date June 30, 2022
Actuarial Cost Method Entry-Age Normal Cost Method
Actuarial Assumptions:

Discount Rate 6.90%
Inflation 2.50%
Projected Salary Increase Varies by Entry Age and Service Investment Rate of Return 6.90%
Discount Rate – The discount rate used to measure the total pension liability was 6.90% for each cost-sharing multiple employer Plan. To determine whether the municipal bond rate should be used in the calculation of a discount rate for each plan, CalPERS stress tested plans that would most likely result in a discount rate that would be different from the actuarially assumed discount rate. Based on the testing, none of the tested plans run out of assets. Therefore, the current cost sharing 6.90 percent discount rate is adequate and the use of the municipal bond rate calculation is not necessary. The long term expected discount rate of 7.15 percent will be applied to all plans in the Public Employees Retirement Fund (PERF). The stress test results are presented in a detailed report that can be obtained from the CalPERS website.

Any changes to the discount rate will require Board action and proper stakeholder outreach. For these reasons, CalPERS expects to continue using a discount rate net of administrative expenses for GASB 67 and 68 calculations through at least the 2022-23 fiscal year. CalPERS will continue to check the materiality of the difference in calculation until such time as we have changed our methodology.

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 pension fund cash flows. Using historical returns of all the funds’ asset classes, expected compound returns were calculated over the short-term (first 10 years) and the long-term (11- 60 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 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 equivalent to the single equivalent rate calculated above and rounded down to the nearest one quarter of one percent. 94 City of Bishop
Notes to Financial Statements
June 30, 2023
36 Note 9: Defined Benefit Pension Cost-Sharing Employer Plan (Continued) The table below reflects the long-term expected real rate of return by asset class. The rate of return was calculated using the capital market assumptions applied to determine the discount rate and asset allocation. These rates of return are net of administrative expenses.

New Strategic Real Return
Asset Class Allocation Years 1-10 (1)(2)
Global equity-cap weighted 30.0% 4.45%
Global equity non-cap weighted 12.0% 3.84%
Private equity 13.0% 7.28%
Treasury 5.0% 27.00%
Mortgage backed securities 5.0% 50.00%
Investment grade corporates 10.0% 1.56%
High yield 5.0% 2.27%
Emerging market debt 5.0% 2.48%
Private debt 5.0% 3.57%
Real assets 15.0% 3.21%
Leverage -5.0% -0.59%
(1) An expected inflation of 2.30% used for this period (2) Figures are based on the 2021-22 Asset Liability Management study.

Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate – The following presents the City’s proportionate share of the net pension liability for each Plan, calculated using the discount rate for each Plan, as well as what the City’s proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1-percentage point lower or 1-percentage point higher than the current rate:

Discount Rate -1% Current Discount Discount Rate +1%
(5.90%) Rate (6.90%) (7.90%)
Misc Plan $ 8,626,109 $ 5,308,730 $ (2,579,350)
Safety Plan $ 9,333,852 $ 5,966,993 $ 3,215
b. City of Bishop Retirement Enhancement Plan
The PARS Retirement Enhancement Plan (“REP”) was implemented July 1, 2001 and closed to new participants hired after January 1, 2012. This plan is separate from CalPERS and is established as a 401 (a) Defined Benefit Plan. The REP is administered by PARS.

The REP provides a benefit equal to 1.00% of final average compensation for eligible miscellaneous employee service while employed at the City of Bishop.

Eligibility for the benefit is a) full-time Miscellaneous employee’s on or after July 1, 2001 and before July 1, 2012 b) retire directly from the City under CalPERS under a service retirement and remain retired under CalPERS c) Tier I-hired before January 1, 2010-age 55 with 10 or more years of full-time City service, Tier II-hired after January 1, 2010-age 60 with 10 or more years of full-time City service, Tier III-age 55 with no service requirements (2 employees). The plan is closed to employees hired on or after January 1, 2012.

Contribution Description - 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 Plans 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.
95 City of Bishop
Notes to Financial Statements
June 30, 2023
37 Note 9: Defined Benefit Pension Plans (Continued)
The City makes all contributions necessary to fund the benefits available under the REP. Employees are not permitted to make any contributions.

Actuarial Methods and Assumptions Used to Determine Total Pension Liability - The June 30, 2023 total pension liability was based on the following actuarial methods and assumptions:

Valuation Date July 1, 2021
Measurement Date June 30, 2022
Actuarial Cost Method Entry-Age Normal Cost Method
Actuarial Assumptions:

Discount Rate 5.00%
Inflation 2.50%
Projected Salary Increase 3.00%
Investment Rate of Return 5.00%
Discount Rate - The plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current active and inactive employees. Therefore, the discount rate for calculating the total pension liability is equal to the long-term expected rate of return.

The best-estimate range for the long-term expected rate of return is determined by adding expected inflation to expected long-term real returns and reflecting expected volatility and correlation. The capital market assumptions are per actuarial investment consulting practice as of June 30, 2023.

Asset Class Estimated Real Rate of Return
60% Broad U.S. Equity 4.40%
40% U.S. Fixed 1.50%
A blended discount rate is generally required to be used to measure the Total Pension Liability (the Actuarial Accrued Liability calculated using the Individual Entry Age Normal Cost Method). The long-term expected return on plan investments may be used to discount liabilities to the extent that the plan’s Fiduciary Net Position (fair market value of assets) is projected to cover benefit payments and administrative expenses. A 20-year high quality (AA/Aa or higher) municipal bond rate must be used for periods where the Fiduciary Net Position is not projected to cover benefit payments and administrative expenses. Determining the discount rate will often require that the actuary perform complex projects of future benefit payments and asset values. Alternative evaluations of projected solvency are allowed, if such evaluation can reliability be made.
96 City of Bishop
Notes to Financial Statements
June 30, 2023
38 Note 9: Defined Benefit Pension Plans (Continued)
Pension Plan Fiduciary Net Position - The following table shows the changes in net pension liability recognized over the measurement period.

Increase (Decrease)
Plan Fiduciary
Total Pension Liability Net Position Net Pension Liability (a) (b) (c)=(a)-(b)
Balances at 6/30/2022 $ 6,697,759 $ 2,414,999 $ 4,282,760 Changes for the year:

Service cost 67,116 67,116
Interest 328,825 328,825
Amortization of expected and
actual investment income -
Differerence between expected
and actual experience -
Amortization of expected and
Changes in assumptions -
actual experience
Contribution-employer 167,771 (167,771)
Net investment income 75,504 (75,504)
Benefit payments (381,387) (381,387) -
Administrative expense (8,523) 8,523
Net changes 14,554 (146,635) 161,189
Balances at 6/30/2023 $ 6,712,313 $ 2,268,364 $ 4,443,949 Sensitivity of the Net Pension Liability to Changes in the Discount Rate - The following presents the net pension liability of the City of Bishop, calculated using the discount rate of 5%, as well as what the Plan’s net pension liability would be if it were calculated using a discount rate that is 1 percentage point lower (4%) or 1 percentage point higher (6%) than the current rate.

Discount Rate -1% Current Discount Rate Discount Rate +1% 4% 5% 6%
Miscellaneous PARS Enhancement $ 5,306,280 $ 4,443,949 $ 3,724,992 Subsequent Events - There were no subsequent events that would materially affect the results presented in this disclosure.

Recognition of Gains and Losses - Under GASB 68, gains and losses related to changes in total pension liability and fiduciary net position are recognized in pension expense systematically over time.

The first amortized amounts are recognized in pension expense for the year the gain or loss occurs. The remaining amounts are categorized as deferred outflows and deferred inflows of resources related to pensions and are to be recognized in future pension expense.
97 City of Bishop
Notes to Financial Statements
June 30, 2023
39 Note 9: Defined Benefit Pension Plans (Continued)
The amortization period differs depending on the source of the gain or loss:

Difference between projected and actual earnings 5 year straight-line amortization All other amounts Straight-line amortization over the average expected remaining service lives of all members that are
provided with benefits (active, inactive, and retired)
as of the beginning of the measurement period
Deferred Outflows/(Inflows) of Resources - As of June 30, 2023, the City of Bishop has deferred outflows and deferred inflows of resources related to this pension plan as follows:

Deferred Outflows Deferred Inflows
of Resources of Resources
Differences between expected and actual experience $ 429,040 $ - Changes of assumptions 137,478
Net difference between projected and actual earnings
on pension plan investments 208,998
Total $ 775,516 $ -

Amounts reported as deferred outflows or deferred inflows of resources related to pensions will be recognized as pension expense as follows:

Measurement Period
Ended June 30:
2024 $ 391,702
2025 291,833
2026 91,981
2027
2028 -
Note 10: Other Postemployment Benefits (OPEB)
General Information about the OPEB Plan
The City Council passed a resolution to establish health benefit vesting requirements for future retirees under public employees’ medical and hospital care act, whereas for employees hired before 1/1/2010, the City contributes at retirement up to a maximum of 90% of the PERS Choice – Other Southern California plan. Those who retire directly from the City with at least 50 years in age and 5 years CalPERS service are eligible. Those hired on or after 1/1/2010 are subject to vesting on the PERS Choice Other Southern California plan, in the amount of 50% of the monthly premium for those with 10 years CalPERS service (none if under), grading up to 100% for those with 20 or more years CalPERS service. A minimum of 5 years of service with the City of Bishop is required. 98 City of Bishop
Notes to Financial Statements
June 30, 2023
40 Note 10: Post-Retirement Health Care Benefits (Continued) The Bishop City Council passed ordinance No. 551, whereby Council members who retire directly from the City are at least 65 years of age and have at least 8 full years of service are eligible for benefits similar to those hired before 1/1/2010. The above requirements are waived for Council members who were on the Bishop City Council as of November 1, 2016. Council members who were on the City Council as of November 1, 2016, are entitled to medical benefits if they have served two full terms of seven and one half years on the Council as an elected official with the City, and having reached a minimum of 62 years of age at the time they leave the Council.

Plan Description
The City’s Post-Retirement Healthcare Plan is a single employer defined benefit healthcare plan administered by CalPERS. CalPERS provides medical insurance benefits only to eligible retirees and their eligible dependents. The City approved post-retirement health insurance benefits for all of its employees under the Public Employees’ Medical and Hospital Care Act (PEMHCA). The minimum age for receiving benefits is 50 and there is no cap. The plan also provides coverage for eligible family members. For employees who are eligible to participate in the plan the City will contribute the health benefit cost for the retiree and eligible family members up to 90% of the least expensive PERS plan, except as noted under the tier II plan. A retiree with less than the required years of service with the City will receive no benefit, unless they have previous employment qualifying them for CalPERS retirement, in which case they are eligible to receive the CalPERS minimum at the time of retirement. The CalPERS minimum is set by law. The retiree is on the same medical plan as the City’s active employees, however monthly rates for coverage of covered active and retired employees are computed separately.

Funding Policy
The contribution requirement of plan members is established by the City Council. The 2022-23 fiscal year contribution was based on amortized funding over a 30 year period using entry age normal cost. For the fiscal year ending June 30, 2023 the City contributed $246,191 towards the unfunded actuarial accrued liability (UAAL). The City chose the California Employers Retiree Benefit Trust (CERBT) as the trustee for the plan. The City also made the net contribution for fiscal year end June 30, 2023 directly to health insurance providers totalling $563,595 that was not reimbursed by the CERBT. Plan members receiving benefits contributed 10% of the total premiums.

Employees Covered By Benefit Terms
At the reporting date of June 30, 2023 the following employees were covered by the benefit terms:

Retirees currently receiving benefit payments 55
Active employees 37
Total 92
Contributions
The City’s annual other post-employment benefit (OPEB) cost (expense) is calculated based on the actuarially determined contribution of the employer (ADC), an amount actuarially determined in accordance with the parameters of GASB Statement 75. The ADC represents a level of funding that, if paid on an ongoing basis, is projected to cover normal cost each year and amortize any unfunded actuarial liabilities (or funding excess) over a period not to exceed thirty years. The City chose a 30 year period to amortize the unfunded actuarial liability.

The contribution requirement of plan members is established by the City Council. The 2021-22 measurement period contribution was based on the actuarially determined contribution using entry age actuarial cost with normal costs calculated as a level percentage of payroll, as required by GASB 75. For the fiscal year ending June 30, 2021 valuation, the City contributed $246,191 towards the net OPEB Liability (NOL). The City chose the CalPERS CERBT as the trustee for the plan. The City also paid the retiree premiums for fiscal year end June 30, 2021 valuation directly to health insurance providers totaling $659,062 (including implicit subsidy associated with benefits paid). Plan members receiving benefits contributed 10% of the total premiums. 99 City of Bishop
Notes to Financial Statements
June 30, 2023
41 Note 10: Post-Retirement Health Care Benefits (Continued) Net OPEB Liability: At June 30, 2023 the City reported a net OPEB liability of $6,440,522. The net OPEB liability was measured from July 1, 2021 to June 30, 2022 and the total OPEB liability used to calculate the net OPEB liability was determined by an actuarial valuation with a valuation date of June 30, 2021.

Actuarial Assumptions
The net OPEB liabilities in the June 30, 2021 actuarial valuations were determined using the following actuarial assumptions:

Valuation Date July 1, 2021
Measurement Date July 1, 2021 to June 30, 2022
Actuarial Assumptions:

Discount Rate 6.75%
Healthcare trend rates 5.20% to 4.00%
Salary increase 3.00%
Inflation rate 2.50%
Investment Rate of Return 6.75%
OPEB Assets
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.

Long-term Expected
Asset Class Asset Allocation Real Rate of Return
Global equity 57.00% 5.50%
U.S fixed income 27.00% 1.50%
TIPS 5.00% 1.20%
REIT's 8.00% 3.70%
Commodities 3.00% 0.60%
Total 100.00%
The OPEB assets are held by CalPERS CERBT, the trustee for the OPEB assets. The OPEB assets are not FDIC insured there is no bank guarantee and the assets may lose value. The investments are in in strategy 1 which is the least conservative of the 3 risk levels offered by the trustee. The investment objective is to seek returns that reflect the broad investment performance of the financial markets through capital appreciation and investment income. There is no guarantee that the portfolio will achieve its investment objective.

The discount rate used to measure the total OPEB liability was 6.75 percent. The projection of cash flows used to determine the discount rate assumed the City’s contributions will continue based upon the current OPEB funding policy. Based on those assumptions, the OPEB plans fiduciary net position was projected to be available to make future benefit payments for current members for all future years. Therefore, the long-term expected rate of return on OPEB plan investments was applied to all periods of projected benefit payments to determine the total OPEB liability. 100
City of Bishop
Notes to Financial Statements
June 30, 2023
42 Note 10: Post-Retirement Health Care Benefits (Continued) Changes in the Net OPEB Liability
The table below shows the changes in the total OPEB liability, the Plan Fiduciary Net Position (i.e. fair value of Plan assets), and the net OPEB liability at June 30, 2023.

Plan Fiduciary
Total OPEB Liability Net Position Net OPEB Liability
(a) (b) (c)
Balances at 6/30/2022 $ (10,208,914) $ 4,501,039 $ (5,707,875) Changes for the year:

Service cost (316,067) (316,067)
Interest (688,556) (688,556)
Difference between expected and actual experience -
Change in assumptions -
Contribution-employer-prior year 905,253 905,253
Net investment income (632,109) (632,109)
Benefit payments 659,062 (659,062) -
Administrative expense (1,168) (1,168)
Net changes (345,561) (387,086) (732,647)
Balances at 6/30/2023 $ (10,554,475) $ 4,113,953 $ (6,440,522) Increase (Decrease)
Sensitivity of the Net OPEB Liability to Changes in the Discount Rate The following presents the City’s share of the net OPEB liability if it were calculated using a discount rate that is 1-percentage point lower or 1-percentage point higher than the current rate:
1% Decrease Discount Rate 1% Increase

5.75% 6.75% 7.75%
Net OPEB liability (asset) $ 7,699,427 $ 6,440,522 $ 5,386,185 Sensitivity of the Net OPEB Liability to Changes in the Health Care Cost Trend Rates The following presents the net OPEB liability, as well as what the net OPEB liability would be if it were calculated using healthcare cost trend rates that are 1-percentage-point lower or 1-percentage-point higher than the current healthcare cost trend rates:
1% Decrease (4.2% Discount Rate 1% Increase (6.2%
decreasing to 3%) 5.2% decreasing to 4% decreasing to 5%) Net OPEB liability (asset) $ 5,198,218 $ 6,440,522 $ 7,947,680 OPEB Expense and Deferred Outflows and Deferred Inflows of Resources Related to OPEB For the fiscal year ended June 30, 2023, the City recognized OPEB expense of $853,189. OPEB expense represents the change in the net OPEB liability during the measurement period, adjusted for actual contributions and the deferred recognition of changes in investment gain/loss, and actuarial assumptions or methods. At June 30, 2023, the City reported deferred outflows and inflows of resources related to OPEB from the following sources:
101
City of Bishop
Notes to Financial Statements
June 30, 2023
43 Note 10: Post-Retirement Health Care Benefits (Continued) Deferred Outflows Deferred Inflows
of Resources of Resources
Differences between expected and actual experience $ 13,180 $ (20,698.0) Changes in assumptions 261,522 (14,155)
Net difference between projected and actual earnings on retirement plan investments 798,102 (435,205)
District contributions subsequent to measurement date 922,777 Totals $ 1,995,581 $ (470,058)
$922,777 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net OPEB liability in the year ended June 30, 2024.

Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:

Year Ended June 30,
2024 $ (175,070)
2025 (172,770)
2026 (65,868)
2027 (189,038)
$ (602,746)
Note 11: Interfund Transactions
Operating transfers are transactions to allocate resources from one fund to another fund not contingent on the incurrence of specific expenditures in the receiving fund. Interfund transfers are generally recorded as operating transfers in and operating transfers out in the same accounting period.

Receivables and Payables
Balances representing lending/borrowing transactions between funds outstanding at the fiscal year end are reported as either “due from/due to other funds” (amounts due within one year), “advances to/from other funds” (non-current portions of interfund lending/borrowing transactions), or “loans to/from other funds” (long-term lending/borrowing transactions evidenced by loan agreements). Advances and loans to other funds are offset by a fund balance reserve in applicable governmental funds to indicate they are not available for appropriation and are not expendable available financial resources. Interfund transactions for the fiscal year ended June 30, 2023 are summarized as follows:

Due Due Operating
To Other From Other Transfers
Fund Type Funds Funds In Out
General $ - $ 319,010 $ 750,000 $ 11,555
Special Revenue 750,000
Capital Projects 319,000 11,555
Fiduciary Fund 10
Total $ 319,010 $ 319,010 $ 761,555 $ 761,555
Operating
Transfers
102
City of Bishop
Notes to Financial Statements
June 30, 2023
44 Note 12: Revenue Limitations Imposed by California Proposition 218 Proposition 218, which was approved by the voters in November 1996, regulates the City’s ability to impose, increase, and extend taxes and assessments. Any new increase or extended taxes and assessments subject to the provisions of Proposition 218, requires voter approval before they can be implemented. Additionally, Proposition 218 provides that these taxes and assessments are subject to voter initiative and may be rescinded in the future years by the voters.

Note 13: Economic Dependency
The City’s general fund revenue relies heavily on tourism, which provides transient occupancy taxes and sales taxes. During the 2022-23 fiscal year the City collected $3,521,431 in transient occupancy tax which accounted for 30% of general fund revenue. Tourism related spending also accounts for additional sales taxes generated at the City. Sales tax revenue was $5,045,023 or 43% of general fund revenue for the 2022-23 fiscal year.

Because the tourism industry and related sales taxes account for a significant portion of the City’s general fund revenues, a downturn in tourism could result in a substantial reduction in general fund revenues and the City may not have sufficient resources to pay all of its general fund obligations.

Note 14: Commitments and Contingencies
Grants
Amounts received or receivable from grant agencies are subject to audit and adjustment by grantor agencies. Any disallowed claims, including amounts already collected, may constitute a liability of the applicable funds. The amount, if any, of expenditures that may be disallowed by the grantor cannot be determined at this time, although the City expects such amounts, if any, to be immaterial.

COVID 19
In December 2019, a novel strain of coronavirus has spread around the world resulting in business and social disruption. The coronavirus was declared a Public Health Emergency of International Concern by the World Health Organization on January 30, 2020. The operations and business results of City of Bishop could potentially be adversely affected by this global pandemic. The extent to which the coronavirus may impact business activity or investment results will depend on future developments, which are highly uncertain and cannot be predicted, including new information which may emerge concerning the severity of the coronavirus and the actions required to contain the coronavirus. The City has not included any contingencies in the financial statements specific to this issue.

Note 15: Subsequent Events
The City has evaluated subsequent events through November 2, 2023, the date these financial statements were available for distribution.
103
City of Bishop

REQUIRED SUPPLEMENTARY INFORMATION

BUDGETARY COMPARISON SCHEDULE

GENERAL FUND
June 30, 2023
45 Variance
Original Final Favorable
Budget Budget Actual (Unfavorable)
Revenues
Taxes
Property - secured $ 550,608 $ 550,608 $ 603,451 $ 52,843 Property - unsecured 44,000 44,000 55,855 11,855
Prior year and other 10,000 10,000 30,490 20,490
VLF swap 350,000 350,000 379,674 29,674
Sales tax 4,809,500 5,000,000 5,045,023 45,023
DWP water agreement 236,773 236,773 236,773 -
Transient occupancy 2,600,000 2,600,000 3,557,919 957,919 Sales tax - public safety 12,000 12,000 19,428 7,428-
Real property transfer 6,000 6,000 9,327 3,327
Total taxes 8,618,881 8,809,381 9,937,940 1,128,557
Licenses and Permits
Business licenses 60,000 60,000 69,280 9,280
Use permits 5,000 5,000 8,100 3,100
Building permits 79,546 79,546 148,849 69,303
SB 1186/ADA 5,616 5,616-
Environmental fee 5,000 5,000 2,240 (2,760)
Electrical franchise 31,000 31,000 44,322 13,322
TV franchise 13,000 13,000 10,482 (2,518)
Total licenses and permits 193,546 193,546 288,889 95,343 Intergovernmental
Motor vehicle fees 4,533 4,533 (4,533)
Homeowners 1,000 1,000 2,706 1,706
Reimbursement - highway sweeping 48,000 48,000 57,900 9,900 Reimbursement Hwy 6 trash 30,750 45,000 51,833 6,833
Fire department reimbursements 139,700 73,000 50,782 (22,218) Reimbursement - Bishop Unified School District 8,500 9,940 1,440 Peace officers training 2,800 8,891 25,740 16,849
Dispatch contracts 1,200 1,200 (1,200)
Grants 552,464 567,464 403,064 (164,400)
Total intergovernmental 780,447 757,588 601,965 (155,623) Fines, Forfeitures and Penalties
Parking citations and tow fees 17,165 15,815 11,817 (3,998) Total fines, forfeitures and penalties 17,165 15,815 11,817 (3,998) Charges for Current Services
Fingerprinting and public safety 25,000 25,000 25,516 516 After school program 80,000 110,000 107,603 (2,397)
Parks and recreation 141,850 144,818 196,726 51,908
Total charges for current services 246,850 279,818 329,845 50,027 Use of Money and Property
Interest and investment income 5,000 5,000 306,722 301,722 Rent 109,810 113,000 105,360 (7,640)
Total use of money and property 114,810 118,000 412,082 294,080 Other
Insurance refunds, reimbursements and dividends 95,135 151,944 56,809 Miscellaneous - all others 39,831 61,468 64,569 3,101
Total other 39,831 156,603 216,513 59,911
Total revenues 10,011,530 10,330,751 11,799,051 1,468,300 104
City of Bishop

REQUIRED SUPPLEMENTARY INFORMATION

BUDGETARY COMPARISON SCHEDULE

GENERAL FUND
June 30, 2023
46 Variance
Original Final Favorable
Budget Budget Actual (Unfavorable)
Total revenues (continued) 10,011,530 10,330,751 11,799,051 1,468,300 Expenditures
General Government
City Council 181,689 181,689 144,340 37,349
Administration - clerk 553,893 847,952 753,948 94,004
Finance 303,128 295,643 212,700 82,943
City treasurer 1,833 1,898 1,892 6
Legal service 175,000 240,000 167,721 72,279
IT 60,000 38,074 32,611 5,463
Insurance 387,382 401,000 308,086 92,914
Elections 4,151 98 98
Total general government 1,667,076 2,006,354 1,621,396 384,957 Public Ways and Facilities/Transportation
Building and grounds 143,588 134,513 129,842 4,671
Building 77,199 77,789 72,464 5,325
Planning 779,001 724,099 230,038 494,061
Street lighting, sweeping, maintenance 728,933 789,293 472,429 316,864 Total public ways and facilities/transportation 1,728,721 1,725,694 904,773 820,922 Public Safety
Police 4,331,484 5,200,097 4,097,375 1,102,722
Fire 699,169 676,607 606,779 69,828
Total public safety 5,030,653 5,876,704 4,704,154 1,172,551 Community Development
Parks and recreation 1,220,217 1,239,459 1,136,524 102,935 After school program 102,054 102,054 80,038 22,016
Community promotion 170,000 193,900 164,926 28,974
Total community development 1,492,271 1,535,413 1,381,488 153,926 Lease principal 7,350 (7,350)
Lease interest 2,712 (2,712)
Capital Outlay
Leases 307,029 (307,029)
Capital outlay 566,800 595,964 425,365 170,599
Total capital outlay 566,800 595,964 732,396 (136,431)
Total expenditures 10,485,521 11,740,129 9,354,269 2,385,863 Excess (deficit) of revenues over expenditures (473,991) (1,409,378) 2,444,781 3,854,159 Other Financing Sources (Uses)
Leases 307,029 307,029
Sale of property 41 4,541 4,500
Operating transfers in 750,000 750,000 750,000
Operating transfers out (330,555) (11,555) 319,000
Total other financing sources (uses) 750,000 419,486 1,050,015 630,529 Changes in fund balances $ 276,009 $ (989,892) 3,494,796 $ 4,484,688 Fund balance, beginning of fiscal year 8,556,071
Fund balance, end of fiscal year $ 12,050,867
105
City of Bishop

REQUIRED SUPPLEMENTARY INFORMATION

BUDGETARY COMPARISON SCHEDULE

MEASURE A-SPECIAL REVENUE FUND
June 30, 2023
47 Variance
Original Final Favorable
Budget Budget Actual (Unfavorable)

REVENUES
Taxes $ 690,000 $ 690,000 $ 783,381 $ 93,381
Total revenues 690,000 690,000 783,381 93,381
Other Financing Sources (Uses)
Operating transfers out (750,000) (750,000) (750,000) - Excess (deficit) of revenues over (under)
other financing sources (uses) $ (60,000) $ (60,000) 33,381 $ 93,381 Fund balance, beginning of fiscal year 1,206,776
Fund balance, end of fiscal year $ 1,240,157
106

CITY OF BISHOP

REQUIRED SUPPLEMENTARY INFORMATION
SCHEDULE OF THE PLAN’S PROPORTIONATE SHARE OF THE NET PENSION LIABILITY JUNE 30, 2023
48 Reporting Date
CalPERS-Miscellaneous Plan
6/30/2015
6/30/2016
6/30/2017
6/30/2018
6/30/2019
6/30/2020
6/30/2021
6/30/2022
6/30/2023
CalPERS-Safety Plan
6/30/2015
6/30/2016
6/30/2017
6/30/2018
6/30/2019
6/30/2020
6/30/2021
6/30/2022
6/30/2023
PARS Miscellaneous
Single Employer Plan
6/30/2015* NA $2,805,983 181.97%
6/30/2016* NA $2,579,156 252.83%
6/30/2017* NA $2,605,528 228.15%
6/30/2018* NA $2,615,457 249.71%
6/30/2019* NA $2,555,824 243.33%
6/30/2020* NA $2,411,591 237.82%
6/30/2021* NA $2,384,524 346.49%
6/30/2022* NA $4,282,760 569.27%
6/30/2023* NA $4,443,949 472.39%
* Payroll is projected by actuary
282.02% 84.19%

0.08684% $5,966,993 $1,184,419 503.79% 85.02%
$2,684,428 $1,128,081

0.08255%
$940,740 33.79%
$752,320 36.06%

0.12418% $2,357,973 $1,787,347 131.93% 75.16%

0.07649%
$4,398,084 $1,239,937
$3,791,760

0.10628%

0.10670% $1,140,397
$1,142,000 52.62%
$1,020,118
$5,499,753 $1,172,131 469.21% 76.95%

52.45%

51.64%
$1,542,000
$688,185 56.21%
$1,014,025 56.00%
$1,047,401 52.75%
$1,050,335 54.26%
228.98% 77.38%

0.07822% $4,882,959 $1,251,498
$5,526,383
$6,350,222 $1,282,078
484.60%

0.10109%
$1,771,812

0.11345% $5,308,730 $1,882,417

0.10518% $4,211,943 $1,839,471
$1,695,887

75.81%
390.17% 77.72%
495.31% 70.17%

0.11024% $4,650,245 76.65%
$1,111,418

0.10674%
237.96% 75.42%

80.32%
341.16% 80.93%

80.12%
278.39% 74.43%
274.21%
354.70%

73.95%

79.76%

84.13%

0.10979% $6,350,222 $1,233,863 514.66%

0.14844%
$1,710,487

71.39%
liability (asset)
191.96%
liability (asset) payroll covered-employee payroll the total pension liability

0.11968% $3,283,463
City's proportion City's proportionate City's
City's proportionate share
$1,741,040

0.13088%
of the net pension liability Plan fiduciary net position $1,745,519
of the net pension share of the net pension
$4,932,525
as a percentage of
210.18%
284.77%

0.12048% $4,185,221 $1,566,892 267.10%
covered-employee (asset) as a percentage of its
$3,668,769

0.12577% $4,957,924
The scheduleis presented to illustrate the requirement to show information for 10 years. However, until a full 10 -year trend is compiled, only information for those years for which information is available is presented. 107

CITY OF BISHOP

REQUIRED SUPPLEMENTARY INFORMATION

SCHEDULE OF CITY CONTRIBUTIONS
JUNE 30, 2023
49 Reporting Date
CalPERS-Miscellaneous Plans
6/30/2015
6/30/2016
6/30/2017
6/30/2018
6/30/2019
6/30/2020
6/30/2021
6/30/2022
6/30/2023
CalPERS-Safety Plans
6/30/2015
6/30/2016
6/30/2017
6/30/2018
6/30/2019
6/30/2020
6/30/2021
6/30/2022
6/30/2023
PARS Miscellaneous Single Employer Plan
6/30/2015 * $402,000 ($238,126) 15.44%
6/30/2016 * $271,900 ($234,903) 23.03%
6/30/2017* $242,039 ($242,039) 21.19%
6/30/2018* $227,617 ($227,617) 21.73%
6/30/2019* $222,671 ($222,671) 21.20%
6/30/2020* $214,973 ($203,082) 20.03%
6/30/2021* $145,895 ($45,202) 6.57%
6/30/2022* $237,533 ($42,917) 5.70%
6/30/2023* $167,771 ($167,771) 17.83%
* Payroll is projected by actuary
$0 $940,740
$612,047 ($612,047) $0 $1,882,417
$194,616 $752,320
$1,239,937
$0

32.51%
$762,722 ($762,722) $0 $1,184,419 64.40%
$0 $1,140,397 39.54%
$0
$552,109 ($552,109) $0 $1,787,347
$100,693 $688,185
$163,874 $1,542,000
$0
$36,997

30.89%
$696,107 ($696,107) $0 $1,128,081 61.71%

34.73%
$1,270,455
$0 $1,233,863
$504,540 ($504,540) $0 $1,695,887
$11,891 $1,014,025
($508,813)
($593,823)
$1,142,000
$1,020,118

29.75%
$646,762 ($646,762) $0 $1,172,131 55.18%
$508,813
$593,823
($430,675)
($450,927)
$456,505 ($456,505) $1,839,471 24.82%
$626,682 ($626,682) $0 $1,251,498
$430,675
$450,927
payroll employee payroll
City's covered-employee
required contribution deficiency (excess)
percentage of covered
required contribution
$1,047,401
$0 $1,282,078 39.69%
Contribution
$1,710,487 16.08%
$1,745,519 17.63%

20.10%
$294,779 ($294,779) $1,566,892 18.81%
$0

24.03%
$275,081 ($275,081)
to the contractually
$307,717 ($307,717)
$0
$350,005 ($350,005) $1,741,040
$0
Contractually

29.74%
$0
$0
$0
$0

48.13%

50.07%
$0 $1,050,335
$425,695 ($425,695) $1,771,812
$377,896 ($377,896)
The schedule is presented to illustrate the requirement to show information for 10 years. However, until a full 10-year trend is compiled, only information for those years for which information is available is presented.
108

CITY OF BISHOP

REQUIRED SUPPLEMENTARY INFORMATION

OTHER POSTEMPLOYMENT BENEFITS (OPEB) PLAN SCHEDULE OF
CHANGES IN THE CITY’S NET OPEB LIABILITY AND RELATED RATIOS JUNE 30, 2023
50 Total OPEB liability 6/30/2023 6/30/2022 6/30/2021 6/30/2020 Service cost $ 316,067 $ 271,736 $ 247,177 $ 256,310
Interest 688,555 637,890 620,592 606,072
Changes in benefit terms
Differences between expected and actual experience (39,516) 540,448 Changes of assumptions 499,268 (583,977)
Benefit payments** (659,062) (666,980) (606,171) (590,486) Net change in total OPEB liability 345,560 702,398 261,598 228,367 Total OPEB liability-beginning (a). $ 10,208,915 $ 9,506,517 $ 9,244,919 $9,016,552 Total OPEB liability-ending (b) $ 10,554,475 $10,208,915 $ 9,506,517 $9,244,919 Plan fiduciary net position
Contributions-employer ** $ 905,253 $ 728,833 $ 855,843 $ 661,790 Net investment income (loss) (632,109) 963,409 115,101 179,763 Benefit payments (659,062) (666,980) (606,171) (590,486) Administrative expenses (1,168) (1,327) (1,573) (621)
Net change in plan fiduciary net position (387,086) 1,023,935 363,200 250,446 Plan fiduciary net position-beginning (c) 4,501,039 3,477,104 3,113,904 2,863,458 Plan fiduciary net position-ending (d) $ 4,113,953 $ 4,501,039 $ 3,477,104 $3,113,904 Net OPEB liability-beginning (a)-(c) $ 5,707,876 $ 6,029,413 $ 6,131,015 $6,153,094 Net OPEB liability-ending (b)-(d) $ 6,440,522 $ 5,707,876 $ 6,029,413 $6,131,015 Plan fiduciary net position as a percentage of the total OPEB liability 39% 44% 37% 34% Covered-employee payroll $ 3,144,755 $ 2,715,795 $ 2,938,754 $3,175,934 District's net OPEB liability as a percentage of covered-employee payroll 205% 210% 205% 193% Measurement date 6/30/2022 6/30/2021 6/30/2020 6/30/2019 * Amounts presented above were determined as of June 30. Additional years will be presented as they become available.
**Amount includes implicit subsidy associated with benefits paid. 109
City of Bishop
Note to Required Supplementary Information
June 30, 2023
51 Budgets and Budgetary Accounting
As required by the laws of the State of California, the City prepares and legally adopts a final balanced operating budget. Public hearings were conducted on the proposed final budget to review all appropriations and the sources of financing. Because the final budget must be balanced, any shortfall in revenue requires an equal reduction in financing requirements.

Budgets for the general and special revenue funds are adopted on the modified accrual basis of accounting. The budgets for the general and special revenue funds are the only legally adopted budgets. Budgets for the debt service, capital project funds and proprietary funds are used for management and control purposes only.

At the fund level, actual expenditures cannot exceed budgeted appropriations. In order to accommodate operational changes that may result during the course of a budget year, management can modify in line items of a budget, not to exceed 20% of said line item, with the limitation that the overall departmental budget shall not be exceeded without Council approval.

The budgetary data presented in the accompanying financial statements includes all revisions approved by the City Council.
110

CITY OF BISHOP
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2023
The notes to the financial statements are an integral part of this statement 52 Special Capital
Revenue Project
Funds Funds Total
Assets
Restricted cash and investments $ 662,314 $ 416,979 $1,079,293 Accounts receivable 19,130 19,130
Interest receivable 1,962 1,962
Prepaid expense 24,312 24,312
Loans/notes receivable 179,681 179,681
Due from other governments 47,114 47,114
Total assets $ 887,399 $ 464,093 $1,351,492
Liabilities and Fund Balances
Liabilities
Accounts payable $ 46 $ 1,119 $ 1,165
Accrued wages 1,090 1,090
Due to other funds 319,000 319,000
Total liabilities 1,136 320,119 321,255
Deferred Inflows of Resources
Deferred revenue-unearned 2,379 44,266 46,645
Total deferred inflows of resources 2,379 44,266 46,645 Fund Balances
Restricted 179,681 179,681
Assigned 704,203 90,827 795,030
Unassigned (deficit) 8,881 8,881
Total fund balance 883,884 99,708 983,592
Total liabilities, deferred inflows
of resources and fund balances $ 887,399 $ 464,093 $1,351,492 111

CITY OF BISHOP
Combining Statement of Revenues, Expenditure and
Changes in Fund Balances
Nonmajor Governmental Funds
June 30, 2023
The notes to the financial statements are an integral part of this statement 53 Special Capital
Revenue Project
Funds Funds Total
Revenues
Intergovernmental $ 319,099 $ 47,114 $ 366,213
Use of money and property 8,067 8,067
Total revenues 327,166 47,114 374,280
Expenditures
Current:

Public ways and facilities/
transportation 91,099 1,555 92,654
Public safety 164,747 164,747
Lease principal 72,941 72,941
Lease interest 3,496 3,496
Capital outlay 199,303 48,233 247,536
Total expenditures 531,586 49,788 581,374
Excess (deficit) of revenues over expenditures
before other financing sources (uses) (204,420) (2,674) (207,094) Other Financing Sources (Uses)
Operating transfers in 11,555 11,555
Operating transfers out
Total other financing sources (uses) 11,555 11,555
Net change in fund balances (204,420) 8,881 (195,539)
Fund balances, beginning of fiscal year 1,088,304 90,827 1,179,131 Fund balances, end of fiscal year $ 883,884 $ 99,708 $ 983,592 112

CITY OF BISHOP
Combining Balance Sheet
Nonmajor Special Revenue Funds
June 30, 2023
The notes to the financial statements are an integral part of this statement 54 Gas Traffic Public Asset 09-STBG 6407
Tax Safety Safety Forfeiture Home Program Totals
Assets
Restricted cash and investments $343,818 $ 8,141 $ 179,748 $ 2,507 $ 128,100 $ 662,314 Accounts receivable 19,130 19,130
Interest receivable 1,962 1,962
Prepaid expense 1,320 22,992 24,312
Note receivable 179,681 179,681
Total assets $364,268 $ 8,141 $ 204,702 $ 2,507 $ 307,781 $ 887,399 Liabilities, Deferred Revenue and Fund Balances
Liabilities
Accounts payable $ 46 $ - $ - $ - $ - $ 46
Accrued wage 1,090 1,090
Total liabilities 1,136 1,136
Deferred Inflows of Resources
Deferred revenue-unearned 2,379 2,379
Total deferred inflows of resources 2,379 2,379
Fund Balances
Restricted 179,681 179,681
Assigned 360,753 8,141 204,702 2,507 128,100 704,203
Total fund balances 360,753 8,141 204,702 2,507 307,781 883,884 Total liabilities, deferred revenue
and fund balances $364,268 $ 8,141 $ 204,702 $ 2,507 $ 307,781 $ 887,399 113

CITY OF BISHOP
Combining Revenues, Expenditures, and
Changes in Fund Balances
Nonmajor Special Revenue Funds
June 30, 2023
The notes to the financial statements are an integral part of this statement 55 Gas Traffic Public Asset 09-STBG 6407
Tax Safety Safety Forfeiture Home Program Totals
Revenues
Intergovernmental $ 202,964 $ - $ 100,000 $ 16,135 $ - $ 319,099 Use of money and property 253 7,814 8,067
Total revenues 203,217 107,814 16,135 327,166
Expenditures
Current:

Public ways and facilities/
transportation 91,099 91,099
Public safety 149,747 15,000 164,747
Lease principal 72,941 72,941
Lease interest 3,496 3,496
Capital outlay 86,470 112,833 199,303
Total expenditures 177,569 339,017 15,000 531,586
Excess (deficit) of revenues
over expenditures 25,648 (231,203) 1,135 (204,420)
Fund balances, beginning of fiscal year 335,105 8,141 435,905 1,372 307,781 1,088,304 Fund balances, end of fiscal year $ 360,753 $ 8,141 $ 204,702 $ 2,507 $ 307,781 $ 883,884 114

CITY OF BISHOP
Combining Balance Sheet
Nonmajor Capital Projects Funds
June 30, 2023
The notes to the financial statements are an integral part of this statement 56 Local
Spruce Street East Line Bridge Valley Apt. CBBG Transportation Stip Project Replacement Solar Project Fund Totals
Assets
Restricted cash and investments $ - $ 281,886 $ 18,121 $ 116,972 $ 416,979 Due from other governments 47,114 47,114
Total assets $ - $ 329,000 $ 18,121 $ 116,972 $ 464,093 Liabilities
Liabilities
Accounts payable $ - $ 1,119 $ - $ - $ 1,119
Due to other fund 319,000 319,000
Total liabilities 320,119 320,119
Deferred Inflows of Resources
Deferred revenue-unearned 44,266 44,266
Total deferred inflows of resources 44,266 44,266
Fund Balances
Assigned 18,121 72,706 90,827
Unassigned (deficit) 8,881 8,881
Total fund balances 8,881 18,121 72,706 99,708
Total liabilities, deferred inflows
of resources and fund balances $ - $ 329,000 $ 18,121 $ 116,972 $ 464,093 115

CITY OF BISHOP
Combining Statement of Revenues, Expenditure, and
Changes in Fund Balance
Nonmajor Capital Projects Funds
June 30, 2023
The notes to the financial statements are an integral part of this statement 57 Local
Spruce Street East Line Bridge Valley Apt. CBBG Transportation Stip Project Replacement Solar Project Fund Totals
Revenues
Intergovernmental $ - $ 47,114 $ - $ - $ 47,114
Total revenues 47,114 47,114
Expenditures
Current:

Public ways and facilities/
Transportation 1,555 1,555
Capital outlay 48,233 48,233
Total expenditures 1,555 48,233 49,788
Excess (deficit) of revenues over expenditures (1,555) (1,119) (2,674) Other Financing Sources (Uses)
Operating transfers in 1,555 10,000 11,555
Operating transfers out -
Total other financing sources (uses) 1,555 10,000 11,555 Net change in fund balances 8,881 8,881
Fund balances, beginning of fiscal year 18,121 72,706 90,827 Fund balances, end of fiscal year $ - $ 8,881 $ 18,121 $ 72,706 $ 99,708 116
Agenda Item: 11.B
Date of Meeting: December 11, 2023
Department: Finance
To: City Council
From: Ethan Aukee
Subject: Proposition 4 Calculations Report, Gann Appropriations Limit Prepared On: December 5, 2023
Attachments: 2023 Proposition 4 Calculations Report

STAFF REPORT
Background/History:

California Constitution Section 1.5 of Article XIIIB (Proposition 4) limits the annual appropriations for State and local governments. The requirements of Section 1.5 of Article XIIIB of the California Constitution, also known as the Gann Appropriations Limit, are met with an agreed-upon procedure report applied to the Gann Appropriations Limit calculated for the year ending June 30, 2023.

Analysis/Discussion:

The accuracy of the approved calculations for fiscal year 2022-2023 has been tested and the information is presented in the attached report prepared by Larry Bain, CPA. No exceptions were noted in the procedures for compliance with the fiscal year 2022-2023 appropriations limit calculation.

Economic Impacts:

There are no significant economic impacts.

Budget Impacts:

There are no significant budgetary impacts.

Legal Review:

City Attorney Pucci has reviewed this item and finds that the recommended action complies with the law.

Recommended Action:

Council consideration to accept the report as presented.

Approved By: Ethan Aukee 12/5/2023
Approved By: Robin Picken 12/6/2023
Approved By: Dean Pucci 12/7/2023
Approved By: Deston Dishion 12/7/2023
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118

CITY OF BISHOP
PROPOSITION 4

CALCULATIONS
JUNE 30, 2023
119

CITY OF BISHOP
PROPOSITION 4

CALCULATIONS

TABLE OF CONTENTS
Independent Accountant’s Report on Agreed-Upon
Procedures Applied to Appropriation Limit Worksheets....................................................................... 1 Proposition 4 Limit Summary .................................................................................................................. 3 Calculation of Appropriations Subject to
Proposition 4 Limit – Schedule A .......................................................................................................... 4 Appropriation Limit Calculation – Schedule B........................................................................................ 6 Notes to Proposition 4 Calculations ......................................................................................................... 7 120

LARRY BAIN, CPA
An Accounting Corporation
__________________________________________________________________________________________ 2148 Frascati Drive, El Dorado Hills, CA 95762 / 916.601-8894 [email protected]
INDEPENDENT ACCOUNTANT’S REPORT ON AGREED-UPON PROCEDURES

APPLIED TO THE APPROPRIATIONS LIMIT WORKSHEETS
To the City Council
City of Bishop
Bishop, California
We have applied the procedures enumerated below to the accompanying Appropriations Limit worksheet of the City of Bishop, California (City) for the fiscal year ended June 30, 2023. These procedures, which were agreed to by the City and the League of California Cities (as presented in the League publication entitled Article XIIIB Appropriations Limitation Uniform Guidelines) were performed solely to assist the City in meeting the requirements of Section 1.5 of Article XIIIB of the California Constitution.

This engagement to apply agreed-upon procedures was performed in accordance with standards established by the American Institute of Certified Public Accountants. The sufficiency of the procedures is solely the responsibility of the specified users of the report. Consequently, we make no representation regarding the sufficiency of the procedures described below either for the purpose for which this report has been requested or for any other purpose.

The procedures performed and our findings were as follows:

1. We obtained the price and population information for the City and calculated the appropriations limit and annual adjustment factors included in those worksheets. We also compared the population and inflation factors included in the aforementioned worksheets to those that were selected by a recorded vote of the City Council.

Finding: No exceptions were noted as a result of our procedures.

2. For the accompanying Appropriations Limit Calculation worksheet, we added the limit at June 30, 2022, last year’s limit, to the total adjustments in the appropriations limit for fiscal year 2022-23, and compared the limit at June 30, 2023 to the subject proceeds of tax.

Finding: The City was under the Appropriations Limit at June 30, 2023 by $371,034.

3. We compared the current year information presented in the accompanying Appropriations Limit worksheet to the other worksheets described in No. 1 above.

Finding: No exceptions were noted as a result of our procedures.

4. We compared the prior year appropriations limit presented in the accompanying Appropriations Limit worksheet to the prior year appropriations limit adopted by the City Council.

Finding: No exceptions were noted as a result of our procedures. 1 121
We were not engaged to, and did not, perform an audit, the objective of which would be the expression of an opinion on the accompanying Appropriations Limit. Accordingly, we do not express such an opinion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you. No procedures have been performed with respect to the determination of the appropriation limit for the base year, as defined by the League publication entitled Article XIIIB Appropriations Limitation Uniform Guidelines.

This report is intended solely for the use of the City of Bishop, California and the State of California Controllers Office and should not be used by those who have not agreed to the procedures and taken responsibility for the sufficiency of the procedures for their purposes. However, this report is a matter of public record and its distribution is not limited.

Larry Bain, CPA,
An Accounting Corporation
November 2, 2023
2 122

CITY OF BISHOP
Proposition 4 Limit Summary
For the Fiscal Year Ended June 30, 2023
Appropriations Subject to Limit (Schedule A) $10,552,316 Appropriations Limit (Schedule B) 10,923,350
Amount Under (Over) the Legal Limit $ 371,034
The Notes to Proposition 4 Calculations is an Integral Part of this Schedule 3 123

CITY OF BISHOP
Schedule A
Calculation of Appropriations Subject to Proposition 4 Limit For the Fiscal Year Ended June 30, 2023
Proceeds Non-Proceeds Total
General Fund
Taxes
Property-secured $ 603,451 $ - $ 603,451
Property-unsecured 55,855 55,855
Prior year 30,940 30,940
Homeowners 2,706 2,706
Sales 5,045,023 5,045,023
DWP Water Agreement Payment 239,773 239,773
Transient occupancy 3,557,919 3,557,919
Sales tax - public safety 19,428 19,428
Real property transfer 9,327 9,327
Total Taxes 9,324,649 239,773 9,564,422
Licenses and Permits
Business licenses 69,280 69,280
Use permits 8,100 8,100
Building permits 156,705 156,705
Electrical franchise 44,322 44,322
TV franchise 10,482 10,482
Total Licenses and Permits 69,280 219,609 288,889
Fines, Forfietures and Penalties
Citation 11,817 11,817
Total Fines, Forfietures and Penalties 11,817 11,817
Aid from Other Governmental Agencies
Motor vehicle in lieu (includes VLF swap) 379,674 379,674 Reimbursement - highway sweeping and Hwy 6 trash 109,733 109,733 Strike team reimbursements 50,782 50,782
Peace officers training 25,740 25,740
Dispatch contracts -
BUSD Reimbursement 9,940 9,940
Grants 403,064 403,064
Total Aid from Other
Governmental Agencies 379,674 599,259 978,933
Subtotal Forward $ 9,773,603 $ 1,070,458 $ 10,844,061
The Notes to Proposition 4 Calculations is an Integral Part of this Schedule 4 124

CITY OF BISHOP
Calculation of Appropriations Subject to Proposition 4 Limit For the Fiscal Year Ended June 30, 2023
Proceeds Non-Proceeds Total
General Fund (Continued)
Subtotal Forwarded $ 9,773,603 $ 1,070,458 $ 10,844,061 Charges for Current Services
Fingerprinting 25,516 25,516
After school program 107,603 107,603
Park and recreation 196,726 196,726
Total Charges for Current Services 329,845 329,845
Use of Money and Property
Interest and investment income 229,503 45,251 274,754
GASB 87 interest on finance leases 40,035 40,035
Willow Housing Interest 19,182 19,182
Rents 105,360 105,360
Total Use of Money and Property 229,503 209,828 439,331 Other
Insurance refunds and dividends 151,944 151,944
Miscellaneous 64,569 64,569
Total Other 216,513 216,513
Total General Fund 10,003,106 1,826,644 11,829,750
Special Revenue/Capital Project Funds
T.U.T - Measure A 783,381 783,381
Street projects -
Gas tax 15,829 187,135 202,964
Public safety (SLESF)+asset forfeiture 116,135 116,135
Total Revenues - Special Revenue
Funds 799,210 303,270 1,102,480
Total Revenues - General and
Special Revenue & Cap Proj Funds 10,802,316 2,129,914 12,932,230 Contributions to Capital Reserve
Contribution for sidewalk project $ (250,000) $ (250,000) Total Subject and Non-Subject Proceeds ######### $ 2,129,914 $ 12,682,230 Schedule A (continued)
The Notes to Proposition 4 Calculations is an Integral Part of this Schedule 5 125

CITY OF BISHOP
Schedule B
Appropriation Limit Calculation
For the Fiscal Year Ended June 30, 2023
A. Limit at June 30, 2022 $ 10,153,486
B. Adjustment factors supplied by the Department of Finance, report dated May, 2022 Per Capita Income Change for the fiscal year 2022-23, 7.55% Per Capital Income converted to a ratio 1.0755
Population change for the fiscal year 2022-23, .03%
Population change converted to a ratio 1.0003
Calculation of Factor for Fiscal Year 2022-2023 1.0758
C. Annual increase (decrease) in Appropriation Limit 769,864 D. Other adjustments
E. Total adjustments 769,864
F. Limit at June 30, 2023 $ 10,923,350
The Notes to Proposition 4 Calculations is an Integral Part of this Schedule 6 126

CITY OF BISHOP
Notes to Proposition 4 Calculations
For the Fiscal Year Ended June 30, 2023
Note 1: Summary of Significant Policies
A. Background
The voters of the State of California, in November 1979, passed Proposition 4, which added Article XIIIB to the State Constitution. This article establishes limits on the appropriations of proceeds of taxes. This report presents the calculation that the City of Bishop is required to make to conform to the provisions of this law.

B. Accounting Basis
The City of Bishop prepares the annual budget using a modified accrual basis of accounting. This method is in accordance with U.S. generally accepted accounting principles; accordingly, the calculation included in this report has been prepared on the budgetary basis of accounting used by the City.

C. Proceeds/Non-Proceeds of Tax
The revenue for each governmental-type fund has been allocated between proceeds and non-proceeds of tax based on guidelines established by the office of the State Controller.

Note 2: Interest Allocation
Interest earned is required to be allocated between proceeds and non-proceeds of taxes. We performed the following calculation to make this allocation:

NonTotal Proceeds Proceeds
Total Subject Governmental Funds Revenue-Excluding Interest $12,682,230 $10,552,316 $ 2,129,914 Percentage 100.0% 83.21% 16.79%
Allocated Interest $ 274,754 $ 229,503 $ 45,251
Note 3: Population and Price Indexes
The State of California provides to each agency subject to the provisions of Article XIIIB the population information in conjunction with a change in the cost of living, or price factor for the applicable county. We used the factors made available as of May 2022, to present the 2022/23 fiscal year calculations presented in this report. 7 127
Agenda Item: 11.C
Date of Meeting: December 11, 2023
Department: Administration
To: City Council
From: Deston Dishion
Subject: Approve Expenditure to Acquire the Services of Rojas Communications Group
Prepared On: November 21, 2023
Attachments: Bishop Proposal from Rojas Communications Group

STAFF REPORT
Background/History:

The City of Bishop is very reliant on grants from the State and Federal Government to complete large and small Capital projects. The majority of grants are very competitive, and any inside help can sometimes push a grant application over the finish line. Besides grants the Federal Government reinstituted Earmarks in 2021 as another form of funding projects. The State of California also provides Earmark funding. The City of Bishop was successful in 2021 in receiving a Federal Earmark to complete the south end of the Warren Street project. In 2021 the City acquired the services of California Consulting to assist with grants, but the service was not renewed in 2022. The contract with California Consulting did not fit the needs of City Staff.

Analysis/Discussion:

In September of this year I met Jayson Braude who works with Rojas Communication Group (RCG) at the League of California Cities annual meeting. During this initial meeting Mr. Braude proposed meeting with key City Staff to explain what he and RCG can do for the City. RCG is a firm that has direct contact with a variety of State and Federal elected and appointed officials. RCG’s relationship with State and Federal officials provides the opportunity for City funding requests and applications to be essentially hand delivered to the people who make the decisions.

RCG will collaborate with the City to create a federal and state government funding and outreach program. The focus will be on developing a plan to apply for earmarks and targeted funding within specific government agencies and developing crucial relationships with program managers responsible for administering target grants.
128
Currently Mr. Braude has initiated conversations with Chief Derr and Congressman Kiley’s office to find funding for a real time crime center.

RCG’s proposal of $4,000.00 per month is between $2,000.00 and $4,000.00 less than cost of other groups that provide the service.

Economic Impacts:

With the addition of RCG to assist staff the odds of receiving Earmarks and Grants is substantially increased.

Budget Impacts:

The proposed service is $4,000.00 per month and can be terminated at any time. If the proposal is approved by Council, the below budget adjustment would be needed for FY 23-

24. General Fund, Administration, Professional/Technical Services 001-011-52015
Increase of $20,000
Legal Review:

City Attorney Pucci has reviewed this item and finds that the recommended action complies with the law.

Recommended Action:

Council consideration to approve the expenditure of $4,000.00 per month for services provided by Rojas Communications Group with a not to exceed amount of $48,000. For 12 months starting Feb 1, 2024.

Approved By: Ethan Aukee 11/29/2023
Approved By: Robin Picken 12/1/2023
Approved By: Deston Dishion 12/5/2023
Approved By:
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November 8, 2023
Mr. Deston Dishion
City Administrator
City of Bishop
377 West Line Street
Bishop, CA 93514
Dear Mr. Dishion:

I am writing to provide you with an overview of our firm and the scope of services we discussed to provide to the City of Bishop. Rojas Communications Group (RCG) was established nine years ago with deep California connections and a locally focused methodology. We also have extensive experience in representing governmental entities and are uniquely qualified to partner with the City of Bishop. In addition, RCG also has a great presence in Washington, D.C. through its longstanding partnership with Jayson Braude.

RCG Background
For almost a decade, RCG has offered a wide range of services to a variety of organizations across many industry sectors. These include local governments, Fortune 500 companies, and trade associations. We have provided government relations services throughout California and Washington, D.C. to some of the largest and most complex governmental & business entities in the country; helped clients successfully achieve policy, regulatory, and funding goals; and assisted others to envision and implement multi-year, multi-million-dollar development projects.

Our in-depth substantive knowledge combined with our creativity, hard work and reputation for integrity has earned us the trust of longstanding clients. We’re proud that clients think of us as an integral part of their operations, capable of delivering the services they need when they need them.

Scope of Services
RCG will collaborate with the City of Bishop to open doors in Washington, D.C., Sacramento, and the county to assist finding additional funds to various needs like infrastructure, fire and police projects. Our partnership would include:
• Working with the City to raise their profile with the California House and Senate delegation, federal agencies and the Biden Administration; California State Senate and Assembly, state agencies and Governor Newsom’s Office; and other local agencies. 130
• Building support for the City’s objectives and resource needs within Congress, State Legislatures and Board of Supervisors and target key allies and influential lawmakers, committees and Executive branch policy makers.
• Coordinating trips to Washington, D.C., Sacramento and County to meet with the Congressional, State & local delegation and key staff in the federal, state and local agencies.
• Helping the City with any issues that have a federal, state or local nexus, which may include providing comments on federal and state regulations, securing letters of support for grant applications, connecting local officials to federal and state agency professionals to maximize opportunities for success.

RCG will collaborate with the City to create a federal and state government funding and outreach program. The focus will be on developing a plan to apply for earmarks and targeted funding within specific government agencies and developing crucial relationships with program managers responsible for administering target grants.

Rojas Communications Group Team
Jaime Rojas, Jr. - President, Rojas Communications Group Jaime Rojas is President of RCG and has over 25 years of local, state & federal experience in public affairs, public relations & marketing, including working in Clinton White House. Jaime has also worked for companies like UPS, Lucent Technologies and was the President of the California Hispanic Chambers of Commerce. He has received his undergrad and graduate school degrees from USC. Jaime has taught at USC’s Sol Price School of Public Administration. He grew up in Los Angeles and is based in Rancho Cucamonga, California.

Jayson Braude – Vice President of Federal Government Relations and Chief Counsel Jayson Braude is the Chief Counsel. Jayson Braude grew up in the Los Angeles area and is the Grandson of former United States Congressman Glenn Anderson. Jayson worked for United States Senators Kent Conrad and Sherrod Brown in Washington D.C. After law school, he worked as Legislative Counsel for United States Congresswoman Janice Hahn, where he staffed the Congresswoman on the House Transportation and Infrastructure Committee. He then became the District Director for Congresswoman Nannette Diaz Barragan in her San Pedro office. Jayson has over ten-years of experience in government affairs and maintains contacts all over Capitol Hill and throughout federal, state and local agencies. Jayson is a graduate of the 131
UC Santa Barbara and received his law degree from Southwestern Law School in Los Angeles.

Jayson is a member of the Washington Bar and resides in Washington, D.C.

Rojas Communications Group would very much welcome the opportunity to partner with the City of Bishop. Should you decide to hire our team we are prepared to begin immediately and would recommend a strategy session be scheduled as soon as possible so that we can begin our collaboration. The monthly retainer for our services is $4,000 per month.

Thank you for taking the time to review this proposal. Please do not hesitate to contact us with any questions.

Very respectfully,
Jaime Rojas, Jr.

President
Rojas Communications Group
1808 Foothill Blvd., Suite 160-516
Rancho Cucamonga, CA 91730
(213) 400-8664
[email protected]
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Agenda Item: 11.D
Date of Meeting: December 11, 2023
Department: Community Services
To: City Council
From: Dan McElroy
Subject: Bishop City Park Facility Use 2023-2024
Prepared On: December 5, 2023
Attachments: Community Use and Partnerships
Facility Use 2022-2023

STAFF REPORT
Background/History:

The City of Bishop Community Services Parks and Recreation Department is responsible for the maintenance, usage and scheduling at the Bishop City Park. The City Park has been a regional partner for Youth and Adult organizations. Local organizations that use these facilities are Bishop Union High School Soccer, Football, Softball, and Baseball, AYSO Soccer, Bishop Little League, Bishop Youth Football, Bishop City League Softball and Soccer.

Regional organizations that use these facilities are Mammoth High School Soccer, Softball, and Baseball, Mammoth AYSO Soccer, and Lee Vining High School Baseball. Along with the use by these organizations, we see community use by Adult Soccer, Ultimate Frisbee, and Softball Tournaments.

The City of Bishop Community Services Parks and Recreation Department works with all of the groups to accommodate use requests. However, there are often scheduling conflicts and constraints due to increased use and available space.

Analysis/Discussion:

The 2022-2023 winter season saw unprecedented precipitation fall throughout the entire region. The Bishop City Parks were impacted by these adverse conditions and making accommodations for local and regional users became challenging. The Community Services Department saw an increase of requests for use from regional users during this time due to the amount of snowfall in Mono County.

In the Spring of 2023 this was brought to the attention of the City of Bishop Parks and Recreation Commision. Through this discussion the Community Services Department began exploring options to accommodate both local and regional users. To best serve these groups we developed a scheduling practice to address any conflicts.

High School Sports are given first priority due to the fact that many students rely on sports related activities for scholarships in higher education.

Bishop Youth Organizations are given second priority as these are scheduled seasonally.
133
Mono County in-season Youth Organizations are given third priority.

All other organizations are given space based on availability. While exploring options to create space and availability for use, staff conducted a 2022-2023 City Park facility use study. The data collected from this study shows the heavy use of the City Park facilities.

One option that was identified is the use of Millpond Recreation Area. The Community Services Department has worked with Inyo County Parks and Recreation to prepare an Action and Maintenance Plan for the renovation of Millpond Recreation Area. This was presented to the ESCOG on October 19th, 2023, for discussion and to seek regional collaboration for renovation.

The second option is to add lighting to the existing fields at the Bishop City Park. The data collected from the field use study shows the one existing lit field, (Field 1) has a significantly larger use. This data shows the potential opportunity to having expanded use on the other existing fields. The use of lighting would expand the operational period. The Community Services Department is currently working with Bishop Little League on a lighting plan for Fields 2, 3, and 4. An environmental document is currently being filed to facilitate this process.

The Bishop Little League is drafting plans to install lighting on Fields 2, 3 and Field 4 in the near future. Once this plan and permits are in place, Bishop Little League will start work on this project with Southern California and Los Angels Department of Water and Power to install lights on field 3. Field 3 is the smallest of fields at the City Park and will take the allow for the least amount of disruption during the Baseball/Softball season. Field 2 would be the next best option as existing infostructure will be in place to facilitate the next phase of the lighting project. The third phase of the lighting project will be Field 4 then continuing to Field 5. Fields 4 and 5 will present challenges such as existing infostructure and cost due to the fact that these fields are larger. The Community Services Department will continue to work with professionals in the Sports Lighting industry to keep up to date with costs associated with the purchase and installation of field lights.

The third option is to develop the Bishop City Park Master Plan. The City Park Master Plan was developed to address the growth of the community and to create space for Sports Fields.

This plan is a long-term goal of the Community Services Department. To accomplish the build out of the Master Plan, this will require long-term budget planning and seeking Grant funds when available.

Economic Impacts:

Creating space and availability allows for opportunities to host large Sports Tournaments at the Bishop City Park. These events will invite visitors to frequent local business and hotels.

Budget Impacts:

Long-term budgeting for implantation of the Bishop City Park Master Plan.

Legal Review:

Recommended Action:

City Council of the City of Bishop to have a discussion and give input on the City Park Facility Use.

Approved By: Deston Dishion 12/6/2023
134
Approved By:

Approved By:

Approved By:
135

Community Use and Partnerships.
• 2009 Bishop Youth Football Contribution to Field 5 Renovation $18,000.00. • 2018 Bishop Union High School Contribution to Field 6 Construction $25,000.00. • AYSO Annual Contribution materials for field use $3,500.00. • Bishop Little League/Eastern Sierra Girls Softball Annual Contribution materials for field use $3,500.00.

1. Bishop Union High School Contribution by reciprocation for facility use.

2. Mammoth High School Softball/Baseball cost: $40 per game.

3. Mammoth High School Soccer cost: $20 per game.

4. Mammoth AYSO coordination with Bishop AYSO for use time. • Eastern Sierra Girls Softball: 175 participants, 15 Teams • Bishop AYSO: 675 participants, 40 Teams
• Bishop Little League: 360 participants, 31 Teams
• City of Bishop City League Softball: 595 participants, 35 Teams • City of Bishop Coed Soccer: 176 participants, 8 Teams 136
2022-2023 City Park Field Use
Field 1 Practice Fild 1 GamesField 2 practice Fild 2 Games Field 3 Practice Fild 3 Games Field 4 PracticeField 4 Games Field 5 Practices Field 5 games Field 6 Practices Field 6 Games TOTAL REQ USE BUHS BASEBALL 163 17 180
BUHS SOFTBALL 206 4 116 8 334
BUHS FOOTBALL 3 3
LITTLE LEAGUE BASEBALL 42 101 152 105 112 142 310 53 1017 LITTLE LEAGUE SOFTBALL(ESGS) 108 13 36 157
BUHS SOCCER 38 38
MAMMOTH HS SOCCER 6 12 10 28
BISHOP AYSO SOCCER 60 66 18 134 153 84 251 120 886

ULTIMATE FRISBEE
(COMMUNITY GROUP) 12 12
YOUTH FOOTBALL 21 21
CITY LEAGUE SOFTBALL 12 313 25 350
CITY LEAGUE SOCCER 1 54 55
MAMMOTH HS SOFTBALL 2 4 6
MAMMOTH HS BASEBALL 3 3
LEE VINING BASEBALL 1 1
MAMMOTH AYSO 10 10
446 470 176 138 152 105 409 163 499 137 276 130 3101
Total 916 314 257 572 636 406
137
138
Agenda Item: 11.E
Date of Meeting: December 11, 2023
Department: City Clerk
To: City Council
From: Robin Picken
Subject: Call for Selection of Mayor and Mayor Pro Tem
Prepared On: December 4, 2023

STAFF REPORT
Background/History:

This time is set aside for reorganization and the Council to hold an election for the appointment of Mayor and Mayor Pro Tem for the City of Bishop. This process is outlined in the City of Bishop City Council Standards and Procedures Manual Section 2.1 - Reorganization, which was approved by Council on July 24, 2023 and reads as follows.

In December of each year, the office of the Mayor and Mayor Pro Tem shall rotate as follows:
a) The Mayor shall be the senior member who has not previously served in that capacity and the term of office shall be one year, without succession, beginning at the first regularly scheduled City Council meeting each December or the first meeting following certification of a City Council election.
(b) The Mayor Pro Tem shall be the next senior member who has not previously served as Mayor and the term of office shall run concurrent with that of the Mayor as described above. (c) When two or more members have equal seniority and have not yet served as Mayor or Mayor Pro Tem, the order of succession shall be determined by the number of votes each member received at the time of their election.
(d) The Mayor Pro Tem shall automatically succeed the Mayor each year, excepting that the Mayor Pro Tem may decline such succession. If the Mayor Pro Tem declines the position of Mayor, such office shall be extended to the next senior member in order, or by majority vote of the Council if all other members have served at least one year as Mayor. (e) Once all seated members have served as Mayor, succession shall be based on a majority vote of the Council, recognizing that the term of office for each position shall be one year.

Members of the City Council who first took their seats on the Council more than twenty-three (23) months prior to the meeting at which the Mayor is being selected are eligible for Mayorship.

Analysis/Discussion:

Pursuant to the City of Bishop City Council Standards and Procedures Manual Section 2.1, Mayor Pro Tem Garcia qualifies to be nominated as Mayor; and Councilmember Kong qualifies to be nominated as Mayor Pro Tem.
139
Economic Impacts:

None.

Budget Impacts:

None.

Legal Review:

City Attorney Pucci has reviewed this item and finds that the recommended action complies with the law.

Recommended Action:

Pursuant to the City of Bishop City Council Standards and Procedures Manual Section 2.1, the City Administrator will conduct the election for Mayor. The newly-elected Mayor will then conduct the election for Mayor Pro Tem.

Approved By: Deston Dishion 12/5/2023
Approved By: Dean Pucci 12/7/2023
Approved By:

Approved By:
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Agenda Item: 11.F
Date of Meeting: December 11, 2023
Department: City Clerk
To: City Council
From: Robin Picken
Subject: Mayoral Committee and Agency Appointments for 2024 Prepared On: December 4, 2023
Attachments: Council Committee & Agency Appointments 2023

STAFF REPORT
Background/History:

Following the reorganization of the Council, the current Bishop City Council Committee and Agency Assignments list is reviewed. If modifications are requested for the 2024 calendar year appointments and understanding that a few of those committee and agency appointment obligations could begin as early as the first week in January, the Mayor may request approving the proposed modifications at this meeting or at the next regularly scheduled Council meeting.

Analysis/Discussion:

None.

Economic Impacts:

None.

Budget Impacts:

None.

Legal Review:

City Attorney Pucci has reviewed this item and finds that the recommended action complies with the law.

Recommended Action:
[Action at this meeting is determined by the Mayor.] Council to discuss and approve the requested modifications to be made to the current 2023 Bishop City Council Committee and Agency Assignments for the 2024 calendar year (Effective January 1, 2024 - December 31, 2025).

Approved By: Deston Dishion 12/5/2023
Approved By: Dean Pucci 12/5/2023
Approved By:

Approved By:
141
142

BISHOP CITY COUNCIL

COMMITTEE AND AGENCY ASSIGNMENTS
2023
COMMITTEE/AGENCY MEMBER General Info/
Appt Date
BAWA*
Bishop Area Wastewater Authority
Muchovej
Schwartz
Alternate: Ellis
06/30/2020
12/14/2020
12/14/2020
Bishop Fire Department Fire Executive
Committee*
2 Year Term on the Bishop Fire Department’s Fire
Executive Committee)
Garcia
Muchovej
Alternate: Kong
12/14/2020
12/14/2020
12/13/2021
CJPIA *
California Joint Powers Insurance Authority
Kong
Alternate: Schwartz
12/14/2020
01/13/2020
City/County Liaison Committee
Bishop City Council and Inyo Board of Supervisors
(MAYOR) Ellis – USUALLY FILLED BY

CURRENT MAYOR
(ONE FIXED PERSON) Schwartz – USUALLY

FILLED BY A PERSON THAT HAS ALREADY

BEEN PARTICIPATING
Alternate: Garcia
12/14/2020
12/14/2020
01/01/2023
Desert Mountain Division - Voting Delegate*
League of California Cities
Ellis
Alternate: Garcia
01/08/2018
12/14/2020
ESCOG JPA*
Eastern Sierra Council of Governments Joint
Powers Authority
Muchovej
Schwartz
Alternate: Kong
01/14/2019
12/08/2014
01/01/2023
ESTA*
Eastern Sierra Transit Authority
(MEMBERS CANNOT SERVE ON ESTA AND
LTC)
Kong
Schwartz
01/01/2023
01/13/2015

EMCC (NOT EMS)
Emergency Medical Care Committee
(NOT Emergency Medical Services)
Kong
Alternate: Fire Chief
12/14/2020
IGLCBC*
Indian Gaming Local Community Benefit
Committee
Muchovej
Alternate: Ellis
01/14/2019
12/14/2020
LAFCO *
Local Agency Formation Commission
Muchovej
Kong
Alternate: Ellis
01/14/2019
12/14/2020
05/14/2018
LTC *
Local Transportation Commission
Muchovej
Garcia
Alternate: Ellis
Non-Council Rep: Celeste Berg - No term limit
01/14/2019
12/14/2020
01/01/2023
12/09/2019

NORTH SIERRA HIGHWAY CORRIDOR
ADVISORY COMMITTEE* IS NO LONGER
ACTIVE; PROJECT CLOSED
COMMITTEE REMOVED FROM LIST.

Inyo County North Sierra Highway Corridor and
Specific Plan/EIR Project
Kong 12/14/2020

OWENS VALLEY GROUNDWATER
AUTHORITY*
Kong
Alternate: Garcia
12/14/2020
12/14/2020
RAN
Remote Access Network Schwartz 01/13/2015
*Formal Appointment
FPPC Form 700
Approved by Council on: 12/12/2022
143