Agenda packet — Bishop City Council, November 12, 2024 (part 1 of 2)

CITY OF BISHOP

CITY COUNCIL MEETING AGENDA
City Council Chambers - 301 West Line Street - Bishop, California TUESDAY, NOVEMBER 12, 2024 - 6:00 PM

1. CALL TO ORDER - 6:00 p.m. Tuesday, November 12, 2024

2. MOMENT OF SILENCE - As we begin tonight's meeting, please join me in a moment of silence for self-meditation, prayer, or reflection.

3. PLEDGE OF ALLEGIANCE
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.
1 4. ROLL CALL

5. PUBLIC COMMENT

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

7. COUNTY OF INYO UPDATE

8. CONSENT CALENDAR
A. Proposition 4 Calculations Report, Gann Appropriations Limit B. Second Reading and Adoption of a Proposed Ordinance Relating to Prohibiting Public Urination and Defecation
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 - October 2024
Police Department Report - October 2024
Public Works Department Report - October 2024
Community Services Department Report - October 2024
Planning Department Report - October 2024
City Administrator Report - October 2024
Presented by Second District Supervisor Jeff Griffiths.

NOTICE TO THE PUBLIC: All matters under the Consent Calendar are considered routine by the City and will be acted on by one motion.

Recommended Action: City Council to accept the report as presented.

City of Bishop Proposition 4 Calculations for June 30, 2024 Recommended Action: Council consideration to approve the second reading and adoption of the proposed ordinance by title only.

An Ordinance of the City Council of the City of Bishop, State of California, Adding Chapter 8.26 to the City of Bishop Code of Ordinances, Prohibiting Public Urination and Defecation.
2 C. Fire Inspector Job Description and Job Analysis
D. Part-Time Salary Schedule - July 1, 2024 - June 30, 2025 E. Building Permits Issued Report
F. Parks and Recreation Commission Meeting Cancellation Notice

9. NEW BUSINESS
A. 2023-2024 Audited Financial Statements
B. First Reading and Introduction of a Proposed Ordinance Amending Section

9.24.020 The City of Bishop Ordinances, Unlawful Acts in the Park, in order to Prohibit Fishing.

C. Second Reading and Adoption of a Proposed Ordinance Relating to Regulating Encampments and Sleeping on Public Property
Ordinance - Relating to Prohibiting Public Urination and Defecation Recommended Action: Council consideration to approve the proposed Fire Inspector Job Description and Job Analysis.

PT Fire Inspector Job Description- DRAFT 11 12 2024
PT Fire Inspector JDEFA DRAFT 11.12.24
Recommended Action: Approve the Part-Time Salary Schedule for July 1, 2024 - June 30, 2025 as presented.
2024-2025 Part Time Wage Scale - DRAFT 11 12 2024
Recommended Action: Council is requested to receive and file.

Permit Issued Report - October 2024
Recommended Action: Council is requested to receive and file the attached Parks and Recreation Commission Meeting Cancellation Notices.

Parks and Recreation Commission Meeting Cancellation Notice - September 25, 2024 Parks & Recreation Commission Meeting Cancellation Notice - October 23, 2024 Recommended Action: City Council to review and accept the City of Bishop's audited financial statements for fiscal year 2023-2024.

Audited Financial Statements for FY 2023-2024
Finance Director's Report for FY 2023-2024
Recommended Action: Council consideration to approve the first reading and introduction of the proposed Ordinance amending Section 9.24.020. Unlawful Acts in the Park, in order to prohibit fishing by title only.

An Ordinance of the City Council of the City of Bishop, State of California, Amending Section 9.24.020 The City of Bishop Code of Ordinances, Unlawful Acts in the Park, in Order to Prohibit Fishing
Ordinance - Prohibiting Fishing in City Park
Recommended Action: Council consideration to approve the second reading and adoption of the proposed ordinance by title only.

An Ordinance of the City Council of the City of Bishop, State of California, Amending Title 8 of the Bishop Municipal Code by Adding Chapter 8.05 Relating to the 3 D. Amendment 1 to the Agreement between the County of Inyo, The Bishop Paiute Tribe and the City of Bishop for the Provision of Emergency Medical Services Cost Sharing.

10. FUTURE AGENDA ITEMS

11. COUNCIL AND COMMITTEE REPORTS

12. ADJOURNMENT
Regulating of Encampments and Sleeping on Public Property and Determining Such Ordinance to be Exempt From Environmental Review Under the California Environmental Quality Act.

Ordinance - Relating to Encampments and Sleeping on Public Property Recommended Action: Council consideration to approve Amendment 1 to the Emergency Medical Cost Sharing Agreement in an amount Not To Exceed $37,586, and authorize the City Administrator to sign.

Cost Share Agreement - 1st Amendment - 6-30-25 Extension-11-4-24 EMS Cost Share MOU - FINAL - Oct 30 2023
Monday, November 25, 2024 at 6:00 p.m. Regular Meeting in the City Council Chambers 4 Bishop, CA
This report was generated on 11/12/2024 10:05:39 AM
Bishop Fire Department
Breakdown by Major Incident Types for Date Range
MAJOR INCIDENT TYPE # INCIDENTS % of TOTAL
Fires 9 29.03%
Rescue & Emergency Medical Service 7 22.58%
Hazardous Condition (No Fire) 5 16.13%
Service Call 2 6.45%
Good Intent Call 4 12.9%
False Alarm & False Call 4 12.9%
TOTAL 31 100%
Zone(s): All Zones | Start Date: 10/01/2024 | End Date: 10/31/2024 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
111 - Building fire 1 3.23%
113 - Cooking fire, confined to container 3 9.68%
131 - Passenger vehicle fire 1 3.23%
132 - Road freight or transport vehicle fire 2 6.45%
142 - Brush or brush-and-grass mixture fire 1 3.23%
160 - Special outside fire, other 1 3.23%
311 - Medical assist, assist EMS crew 4 12.9%
322 - Motor vehicle accident with injuries 2 6.45%
323 - Motor vehicle/pedestrian accident (MV Ped) 1 3.23% 400 - Hazardous condition, other 1 3.23%
412 - Gas leak (natural gas or LPG) 4 12.9%
531 - Smoke or odor removal 2 6.45%
611 - Dispatched & cancelled en route 1 3.23%
622 - No incident found on arrival at dispatch address 1 3.23% 650 - Steam, other gas mistaken for smoke, other 1 3.23% 651 - Smoke scare, odor of smoke 1 3.23%
700 - False alarm or false call, other 1 3.23%
730 - System malfunction, other 1 3.23%
733 - Smoke detector activation due to malfunction 2 6.45% TOTAL INCIDENTS: 31 100%
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 # 2 of 2 6
Bishop Police Department
October 2024 End of Month Report

JAN FEB MARCH APRIL MAY JUNE JULY AUG SEPT OCT NOV DEC
TOTAL INCIDENTS 1106 985 1057 1093 1277 1130 1227 1300 1117 1170 CALLS FOR SERVICE 625 583 612 660 778 749 745 782 640 720 OFFICER INITIATED INCIDENTS 481 402 445 433 499 381 482 518 477 450

TRAFFIC
STOPS
78 60 72 44 33 27 53 54 59 34

OTHER OIA
INC.
403 342 373 389 466 354 429 464 418 416
BUS/BUILDING CHECKS 2 10 4 6 6 4 5 7 6 3
VEH/PED CHECKS 42 33 24 31 42 36 72 66 58 35
TOTAL OFFICER REPORTS 87 74 88 78 87 91 101 66 73 86
ACCIDENT 3 0 1 1 4 2 6 3 4 4
CRIMINAL ACCIDENT 3 2 6 7 6 2 2 3 6 1
FELONY 22 18 14 20 14 15 23 10 12 16
INFORMATION 23 28 31 22 31 32 28 20 19 33
INFRACTION 0 0 0 0 0 1 0 2 1 1
MISDEMEANOR 31 26 36 28 32 39 42 28 31 31
TC WITH INJURIES 1 1 0 1 2 2 1 1 3 1
TC NO INJURIES 5 1 7 7 8 2 8 5 7 3

TOTAL MISDEMEANOR & FELONY

ARRESTS
21 15 26 23 16 20 34 23 19 27
MISDEMEANOR ARRESTS 13 7 18 11 14 16 23 18 15 17
ADULT 13 7 18 11 14 16 23 18 12 17
JUVENILE 0 0 0 0 0 0 0 0 3 0
FELONY ARRESTS 8 8 8 12 2 4 11 5 4 10
ADULT 8 8 8 11 2 4 11 5 4 8

JUVENILE 0 0 0 1 0 0 0 0 0 2
CITATIONS 73 48 68 41 45 47 54 53 62 80
MOVING 21 7 17 8 8 7 13 9 12 6
NON-MOVING 42 17 33 22 15 23 16 22 32 50
CRIMINAL 10 24 18 11 22 17 25 22 18 24
7 JAN FEB MARCH APRIL MAY JUNE JULY AUG SEPT OCT NOV DEC

DISPATCH PHONE

ACTIVITY
911 CALLS 180 167 193 214 286 256 237 275 215 211
INBOUND 169 161 186 205 272 251 226 266 211 200
ABANDONED 11 6 7 9 14 5 11 9 4 11
ADMINISTRATIVE CALLS 1107 923 1060 1302 1262 1244 1123 1137 1057 1104 INBOUND 776 656 743 850 848 848 790 803 725 744
OUTBOUND 325 260 317 445 404 390 325 325 323 352
ABANDONED 5 7 0 7 10 6 8 9 9 8

8 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
October 2024 Page 1 of 2
Public Works Report
October 2024
Water

1. Water consumption for the month was up 6% compared to October 2013.

2. Took monthly bacteria samples.

3. Replaced ¾” water service and curb stop valve at 358 Short Street.

4. Continued working on Lead service line inventory and submitted initial inventory to the SWRCB.

5. Continued with Fire Hydrant maintenance and data entry.

6. Collected quarterly water meter readings.

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

8. Finished up yearly backflow testing.

9. Continued to work with Wood Rodgers on the design for the W. Line water main replacement project and associated Preliminary Engineering Report.

10.Completed and submitted the Lead and Copper Rule water service line inventory as mandated by the US EPA.

11.Received and reviewed the draft PER for the Brookside and Sierra Highlands water consolidation project, prepared by Provost & Pritchard.

Sewer

1. Periodically check the diversion manhole for obstructions.

2. Continued to serve as the Administrator for the Bishop Area Wastewater Authority.

3. Clean sludge drying beds and pull sludge from digesters at the WWTP.

4. Continue with systematic sewer main cleaning and problem sewers.

5. Continued with manhole inspections and create list for replacements.

6. Work with Eldrige Electric to replace sludge pump VFD and install power monitor to investigate for power surges coming in from the utility.

7. Continue working with Clipper Controls on new flow meter at the end of Clark Street. 9 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
October 2024 Page 2 of 2

8. Dismantle old equipment from the sewer camera trailer and begin set up of new camera equipment.

9. Remove tullies around pond inlets and outlets at the WWTP ponds.

10.Pull and clean up tumble weeds at the WWTP.

11.Continued working with Lumos Engineering on the USDA RD disaster funds grant application, including development of the simple PER.

Streets

1. Routinely checked the Sierra Bike Path for trash and debris.

2. Patched potholes and gutters along City streets.

3. Clean up tree limbs at multiple locations within the City after high wind event.

4. Begin fall leaf sweeping program and continued with Caltrans sweeping program.

5. Provide cones and barricades for the Craggin Classic and Friday Night Market.

6. Attend Christmas Parade meeting at the Caltrans District 9 office.

7. Received and started reviewing the 30% design plans for the E. Line Street Bridge replacement project.

Miscellaneous

1. Provide weekly safety meetings for PW crew.

2. Marked city utilities for Dig Alert tickets.

3. Hauled leaves and street sweeper debris from Fowler Pit to the Sunland Landfill.

4. Performed routine maintenance on Public Works fleet.

5. Assist Park crew with removal of two large trees that fell within the City Park.

6. Attend training for introduction to Cal OSHA Safety inspections.

7. Remove old, insufficient shelving on North wall of PW Shop and replace with new, properly anchored shelving. Organize pipe repair parts and fittings.

8. Replace damaged 4” drainpipe under Park Path near Skate Park for Park Staff.

9. Continued to work with Control Point Engineering to complete the fine tuning of the new SCADA System.
10 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
September 2024
Programs

1. After School Stay and Play program is operating at the Elm Street School, Monday through Friday The Stay and Play program is full, with a waiting list. Staff will work to find availability for those on the waiting list. Participants will complete Fall Art Projects as well as the implementation of S.T.E.M. (Science, Technology, Engineering, and Math) once a month. We are currently emphasizing confidence, patience, teamwork, and group thinking. Participant will be trick or treating and having a Halloween party at City Hall on October 31st.

2. The Bishop Park Pool is closed for the season. In the 2023-2024 season we offered Public swim, Swim Lessons, Swim Team, Swim Parties, and Lap Swim. The Aquatics Coordinator is currently addressing the 2023-2024 season to find availability for additional Public Swim opportunities. Aquatics Coordinator is working with the Bishop Swim Team and evaluating staffing levels for 2024-2025 and how this will affect our Pool budget. Aquatic Coordinator Danica Gomez has successfully completed the written portion of the LGI certification and will attend the in-person certification portion in November.

3. Kids Night Out was offered in October with the3 theme of Monster Mash. This was cancelled due to lack of registration.

4. Gymnastics fall sessions has been completed. We continue to work with Rams Club and offer Birthday Parties. Winter Session registration is now open. We are currently looking for a new Gymnastics Instructor for the Baby Gym and Tumble TOT classes.

We are now offering two new upper-level classes. This program occurs at the City Hall Auditorium during weekdays. Class availability will become more available in the winter session as we hire another staff member. A new Gymnastic Instructor has been interviewed and accepted the position; We are working on the onboarding process.

5. Senior Yoga class continues to be successful. Hosted at the City Auditorium on Mondays and Wednesdays at 10am.
11 6. Adult Co-ed Soccer regular season has now ended. We are moving into the playoffs on October 18th and have our Championship game on October 27th. This year’s Champions are Sinaloa FC.

7. Adult Fitness Classes will start back up in November with evening classes on Wednesdays at the Auditorium. This Program will be offer though January 2025.

Parks and Facilities

1. AYSO soccer prep falls on fields.

2. Field 2 Field Softball Prep for traveling softball team.

3. City League Soccer use of field 1.

4. Removal and clean-up of a large multi-trunk Cottonwood at the Park Pool. Thankyou to the City of Bishop Public Works and the Forrest Service for their assistance.

5. Use of Inyo County Probation personnel to paint the front utility shed and middle restrooms.

6. Filled material on the Maintenance Road and addressed tripping hazards on the Park Main Path. Worked with Public Works to address exposed drains at the skatepark.

7. Preparations for fall events in the Park and behind City Hall.

8. Clean up and irrigation repairs to landscaping on Warren street and Main streets.

9. Hosted the Fall Colors Car Show at the City Park on October 5th.

10.Hosted the Cancer Walk at the City Park October 19th.

11.Seasonal cleaning of flower beds on Main Street and Bishop Chamber.

12.Seasonal routine maintenance of all mowing and landscape equipment.

13.Daily routine of trash and cleaning of restrooms.
12 14.Cleaned debris from the creek, pond, and fountain.

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

16.Seasonal adjustments are made to all City irrigation and City Park. As we move into Summer, Irrigation systems will be Audited for function and set for operation.

17.Winterization of the Park Pool facilities. Including the installation of the Winter covers.

18.Fall tree trimming at the City Park is ongoing. Eastern Sierra Tree Service continues to perform safety trimming.

19.Worked with Bike Park Group on moving old materials for the Bike Park Area, to facilitate track construction. Phase one pump track is complete, and work has begun on the skills area. Work will continue until this project until completed.

20.Worked with the Little League organization for Field Lighting Project. Work will be ongoing until lights are installed.

21.Maintenance of Flower Baskets on Main Street and Warren Street. Most have been removed due to seasonal changes.

22.Repaired multiple irrigation lines on Main Street, City Hall, and at the City Park.

23.Summer Park-Helper staff reductions, this occurs in the fall season.

24.Mowed and cleaned weeds around the Community Garden and Field 6.

25.Repairs made to Rear Restrooms and Talmage Park due to vandalism.

26.Repairs made the Front Restroom due to vandalism.

27.The annual leaf clean-up has begun and will continue throughout the fall – winter months.

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. 13 4. Began planning process of street and sidewalk replacement. Consultant has begun to design. Design is complete. We are seeking funding to complete this project.

5. Irrigation of common areas and the front of all units has begun.

6. The use of Organic Cat-Mase to mitigate feral cats.

7. Currently seeking a part time Staff member to fill a vacant position for maintenance.

8. Winterization of Swamp-coolers and irrigation.

Budget/Administrative

1. Held weekly staff meetings Tuesdays and Wednesdays.

2. Attended by-weekly City Council meetings.

3. Attended weekly Department Head Meetings.

4. Work with Public Works Director Nora Gamino and Assistant Planner Ana Budnyk on the Field 6 Enhancement Project to develop a Take order for design from Wood Rodgers.

5. Currently working with Eastern Sierra Energy to make upgrades to the existing Pool pumps. This will allow for energy efficiency and compliance.

6. Organized all Youth Sports Organizations on the use of Sportsites for schedules and games.

7. Conducted a review of public comments for the Public Workshop City Park Master Plan. Community Services Staff will conduct additional public meeting to refine the City Park Master Plan.

8. The Parks and Recreation meeting in October was cancelled but we have planned a special meeting for November 6th at 6pm.

9. Communication with Bishop Area Bike Organization for the possible relocation of a portion of the Skills track to accommodate the Field 6 Enhancement Project. Phase one Pump Track is complete, and the group has begun work on the Skills Track.

10. California Urban Greening Grant has been awarded to the City of Bishop, coordination with the Friends of the Eastern Sierra Community Gardens. Began drafting plans for bidding documents. Bid was awarded to: Clair Concrete Inc. on October 28th at the City Council meeting.
14 11.Scheduling of outside events and parties hosted at the Bishop City Park facilities.

Events

1. Hosted the Friday Night Market at the Church Street venue October 11th.

2. Hosted the Fall Colors Car Show hosted at the Bishop City Park October 4th, at the Bishop City Park.

3. Planned and organized the Festival of Frights at the Church Street venue on October 12th and the Haunted Hall at the City Auditorium prepared by volunteers Jessica Ortiz and Nancy Gonzalez.

4. Hosted the Craggin Classic at the Church Street venue October 18th through 20th.

5. Hosted the Walk for Cancer at the City Park on October 19th. 15 Small Town with a
Big Backyard!

1. Downtown Beautification and Signage
Coordinated the Downtown Beautification Project with business and property owners, resulting in several updates to signage:
o Over 10 temporary banners removed
o 4 feather flags removed
o 1 sign replaced
o More than 24 beautification applications submitted by business owners

2. Regional Housing Study
Engaged in weekly meetings with Inyo, Mono, and Mammoth Lakes on the RFP for the Eastern Sierra Regional Housing Needs Assessment and Action Plan.

Two proposals have been received and are under review. The consultant is expected to be selected by November 8th, with an MOU between the four partners anticipated by the end of 2024. The project is estimated to take 9-12 months.

3. Developer Support: Continued support for developers in the facilitation of the 711 Hammond St. residential development.

4. LADWP Training Facility: Collaborated with LADWP on the Zone Change and General Plan Amendment application for the LADWP Training Facility.

5. Grant Reporting
o CDBG-CV1: Supporting Fire Department PPE storage for the City of Bishop and Inyo County.
o CNRA: Progressing on community gardens, currently finalizing the design and completing scope amendments.

6. Parking Study: Following the completion of three parking counts, we received a summary memo from the consultants outlining their findings, which is currently under review by City staff.
16 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
October 2024 City Administrator Report Page 1 of 2
City Administrators Report
October 2024

1. Continue to work with Inyo, Mono and the Town Of Mammoth on a regional Housing Study. Each entity appointed one staff member to drive the project. This group meets weekly.

2. Continue to work with multiple developers to entice them to invest in Bishop.

3. Continue to work with Inyo County and AP Triton to develop and issue a RFP for an Exclusive Operating Area for EMS.

4. Worked with The Community Development Block Grant department to amend the completion date for the Fire Department PPE storage project.

5. Met with Friends of the Fair to explore ways to bolster the Friday Night Markets.

6. Continued the effort to develop a strategic plan for City owned properties and a citywide parking study with Wood Rogers.

7. Continue to work closely with Rojas Communications to monitor Earmarks and active grant applications.

8. Attended the annual League of California Cities conference in Long Beach

9. Attended the Bishop Rural Fire Protection District.

10.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.

11.Attended the monthly ESCOG meeting in Mammoth.

12.Continued meeting with each department within the city to discuss strategies to manage their department more efficiently and effectively.

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

14.Met individually with City Council members on a weekly basis. 17 October 2024 City Administrator Report Page 2 of 2

15.Facilitated weekly Department Heads meetings.

16.Worked closely with Personnel to navigate several personnel issues. 18 Agenda Item: 8.A
Date of Meeting: November 12, 2024
Department: Finance
To: City Council
From: Ethan Aukee
Subject: Proposition 4 Calculations Report, Gann Appropriations Limit Prepared On: October 29, 2024
Attachments: City of Bishop Proposition 4 Calculations for June 30, 2024

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 Appropriation Limit calculated for the year ending June 30, 2024.

Analysis/Discussion:

The accuracy of the approved calculations for fiscal year 2023-24 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 2023-24 appropriations limit calculation.

Economic Impacts:

There are no significant economic impacts.

Budget Impacts:

There are no budgetary impacts.

Legal Review:

Legal review is not required.

Recommended Action:

City Council to accept the report as presented.

Approved By: Ethan Aukee 10/29/2024
Approved By: Robin Picken 10/29/2024
Approved By: Deston Dishion 10/29/2024
Approved By:
19 20

CITY OF BISHOP
PROPOSITION 4

CALCULATIONS
JUNE 30, 2024
21 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 22 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, 2024. 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, 2023, last year’s limit, to the total adjustments in the appropriations limit for fiscal year 2023-24, and compared the limit at June 30, 2024 to the subject proceeds of tax.

Finding: The City was under the Appropriations Limit at June 30, 2024 by $28,054.

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 23
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
October 14, 2024

2 24

CITY OF BISHOP
Proposition 4 Limit Summary
For the Fiscal Year Ended June 30, 2024
Appropriations Subject to Limit (Schedule A) 11,363,180$ Appropriations Limit (Schedule B) 11,391,234
Amount Under (Over) the Legal Limit 28,054$
The Notes to Proposition 4 Calculations is an Integral Part of this Schedule 3 25

CITY OF BISHOP
Schedule A
Calculation of Appropriations Subject to Proposition 4 Limit For the Fiscal Year Ended June 30, 2024
Proceeds Non-Proceeds Total
General Fund
Taxes
Property-secured 645,044$ -$ 645,044$
Property-unsecured 53,505 53,505
Prior year 18,376 18,376
Homeowners 2,608 2,608
Sales 5,421,564 5,421,564
DWP Water Agreement Payment 232,799 232,799
Transient occupancy 3,641,255 3,641,255
Sales tax - public safety 15,542 15,542
Real property transfer 13,359 13,359
Total Taxes 9,811,253 232,799 10,044,052
Licenses and Permits
Business licenses 67,880 67,880
Use permits 10,770 10,770
Building permits 154,131 154,131
Electrical franchise 48,849 48,849
TV franchise 9,893 9,893
Total Licenses and Permits 67,880 223,643 291,523
Fines, Forfietures and Penalties
Citation/litigation proceeds 148,146 148,146
Total Fines, Forfietures and Penalties 148,146 148,146
Aid from Other Governmental Agencies
Motor vehicle in lieu (includes VLF swap) 423,385 423,385 Reimbursement - highway sweeping and Hwy 6 trash 98,000 98,000 Strike team reimbursements 135,115 135,115
Peace officers training 10,736 10,736
Grants 216,442 216,442
Total Aid from Other
Governmental Agencies 423,385 460,293 883,678
Subtotal Forward 10,302,518$ 1,064,881$ 11,367,399$
The Notes to Proposition 4 Calculations is an Integral Part of this Schedule 4 26

CITY OF BISHOP
Calculation of Appropriations Subject to Proposition 4 Limit For the Fiscal Year Ended June 30, 2024
Proceeds Non-Proceeds Total
General Fund (Continued)
Subtotal Forwarded 10,302,518$ 1,064,881$ 11,367,399$
Charges for Current Services
Fingerprinting 25,986 25,986
After school program 83,581 83,581
Park and recreation 165,894 165,894
Total Charges for Current Services 275,461 275,461
Use of Money and Property
Interest and investment income 503,920 97,853 601,773
GASB 87 interest on finance leases 41,609 41,609
Willow Housing Interest 4,200 4,200
Rents 113,701 113,701
Total Use of Money and Property 503,920 257,363 761,283 Other
Insurance refunds and dividends 36,555 36,555
Miscellaneous 100,027 100,027
Total Other 136,582 136,582
Total General Fund 10,806,438 1,734,287 12,540,725
Special Revenue/Capital Project Funds
T.U.T - Measure A 890,403 890,403
Street projects 125,336 125,336
Gas tax 16,339 193,162 209,501
Public safety (SLESF)+asset forfeiture 221,717 221,717
Total Revenues - Special Revenue
Funds 906,742 540,215 1,446,957
Total Revenues - General and
Special Revenue & Cap Proj Funds 11,713,180 2,274,502 13,987,682 Contributions to Capital Reserve
Contribution for projects and heavy eq (fds 19 and 22) (350,000)$ (350,000)$ Total Subject and Non-Subject Proceeds 11,363,180$ 2,274,502$ 13,637,682$ Schedule A (continued)
The Notes to Proposition 4 Calculations is an Integral Part of this Schedule 5 27

CITY OF BISHOP
Schedule B
Appropriation Limit Calculation
For the Fiscal Year Ended June 30, 2024
A. Limit at June 30, 2023 10,923,350$
B. Adjustment factors supplied by the Department of Finance, report dated May, 2023 Per Capita Income Change for the fiscal year 2023-24, 4.44% Per Capital Income converted to a ratio 1.0444
Population change for the fiscal year 2023-24, -.15%
Population change converted to a ratio 0.9985
Calculation of Factor for Fiscal Year 2023-2024 1.0428
C. Annual increase (decrease) in Appropriation Limit 467,884 D. Other adjustments
E. Total adjustments 467,884
F. Limit at June 30, 2024 11,391,234$
The Notes to Proposition 4 Calculations is an Integral Part of this Schedule 6 28

CITY OF BISHOP
Notes to Proposition 4 Calculations
For the Fiscal Year Ended June 30, 2024
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:

Non-
Total Proceeds Proceeds
Total Subject Governmental Funds Revenue-Excluding Interest $13,385,909 $11,209,260 $ 2,176,649 Percentage 100.0% 83.74% 16.26%
Allocated Interest $ 601,773 $ 503,920 $ 97,853
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 2023, to present the 2023/24 fiscal year calculations presented in this report. 7 29
Agenda Item: 8.B
Date of Meeting: November 12, 2024
Department: Police
To: City Council
From: Nate Derr
Subject: Second Reading and Adoption of a Proposed Ordinance Relating to Prohibiting Public Urination and Defecation
Prepared On: October 30, 2024
Attachments: Ordinance - Relating to Prohibiting Public Urination and Defecation

STAFF REPORT
Background/History:

In California, public urination and defecation are generally not classified as distinct crimes but can be addressed under Penal Code 372, which deals with public nuisances. Here's how it works:

1. Public Nuisance Definition: PC 372 defines a public nuisance as an act that disrupts the public's right to enjoy their property or public spaces. While public urination and defecation can be seen as nuisances, they often need to meet certain criteria to be prosecuted under this code.

2. Multiple Incidents Requirement: To successfully enforce PC 372, law enforcement may need to demonstrate that the behavior has occurred repeatedly by the same individual, or that it is part of a broader pattern affecting the community. This can complicate enforcement, as officers may have to document numerous instances before they can take action.

3. Challenges in Enforcement: The requirement for repeated offenses makes it challenging for officers to address these issues promptly. If individuals are only committing the act once or sporadically, law enforcement is not always able to take immediate action. This has lead to frustrations in the city as we experience rising incidents of public urination and defecation. An alternative solution many Cities have adopted is a Local Ordinance to provide clearer paths for enforcement, allowing officers to address public urination and defecation more directly without having to rely solely on state penal codes.

Analysis/Discussion:

This ordinance will align with the City of Bishop's strategic plan Mission 1: Build and create community and support a vibrant, pedestrian-friendly city by investing in public spaces and 30 supporting downtown events and activities.

This ordinance will also align with Inyo County Code 9.36.

Economic Impacts:

There are no economic impacts.

Budget Impacts:

There are no budget impacts.

Legal Review:

City Attorney Pucci has reviewed this item and finds it complies with the law.

Recommended Action:

Council consideration to approve the second reading and adoption of the proposed ordinance by title only.

An Ordinance of the City Council of the City of Bishop, State of California, Adding Chapter

8.26 to the City of Bishop Code of Ordinances, Prohibiting Public Urination and Defecation.

Approved By: Ethan Aukee 10/30/2024
Approved By: Robin Picken 10/30/2024
Approved By: Deston Dishion 10/30/2024
Approved By:
31 City of Bishop Ordinance No. ___ 1
ORDINANCE NO. _____

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF BISHOP, STATE OF CALIFORNIA, ADDING CHAPTER 8.26 TO THE CITY OF BISHOP CODE OF ORDINANCES, PROHIBITING PUBLIC URINATION AND DEFECATION.

WHEREAS, the City of Bishop is responsible for providing for the health, safety and welfare of its residents, visitors, animals, wildlife, and water supply; and WHEREAS, under Cal. Const. art. XI, §7, cities may make and enforce within their limits all local, police, sanitary and other ordinances not in conflict with general laws; and WHEREAS, if uncontrolled by proper treatment, human feces and urine can pollute the environment and cause adverse health and safety impacts; and WHEREAS, the Bishop Police Department reports that an increasing number of human beings are urinating and defecating in public, so that the urine and feces cannot be contained and properly treated; and
WHEREAS, the City of Bishop, California, pursuant to the provisions of the California Environmental Quality Act (“CEQA”) (Cal. Pub. Res. Code §§21000 and following) and State CEQA Guidelines (14 CCR §§15000 and following) has determined that this ordinance is not a project under CEQA pursuant to Title 14, Section 15378 (b)(5) of the California Code of Regulations.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF BISHOP DOES HEREBY ORDAIN AS FOLLOWS:

SECTION 1. The above recitals are true and incorporated into this ordinance.

SECTION 2. Chapter 8.26 is here hereby added to the City of Bishop Code of Ordinances, to read as follows:

Chapter 8.26 – PUBLIC URINATION AND DEFECATION PROHIBITED

8.26.010 – Public Urination and Defecation Prohibited.

It shall be unlawful and a misdemeanor for any person to urinate or defecate in or upon any street, sidewalk, alley, plaza, park, waterway, public building or public maintained facility, or any place open to the public or exposed to public view. This section shall not be construed so as to prohibit the use for urination or defecation the lawfully constructed restroom facilities designed for the sanitary disposal of human waste.

SECTION 3. ENVIRONMENTAL DETERMINATION. The project has been reviewed for compliance with the California Environmental Quality Act (CEQA), the CEQA Guidelines, 32 City of Bishop Ordinance No. ___ 2
and the City’s environmental procedures, and has been found to be not a project under Section 15378 (b)(5) of the CEQA Guidelines.

SECTION 4. INCONSISTENCIES. Any provision of the Bishop Code of Ordinances or appendices thereto inconsistent with the provisions of this ordinance, to the extent of such inconsistencies and/or further, is hereby repealed or modified to the extent necessary to affect the provisions of this ordinance.

SECTION 5. SEVERABILITY. If any provision or clause of this ordinance or the application thereof to any person or circumstances is held to be unconstitutional or otherwise invalid by any court of competent jurisdiction, such invalidity shall not affect other provisions or clauses or applications of this ordinance which can be implemented without the invalid provision, clause or application; and to this end, the provisions of this ordinance are declared to be severable.

SECTION 6. EFFECTIVE DATE. This ordinance shall be in full force and effect commencing thirty (30) days after its final adoption and a summary hereof shall be published once within fifteen (15) days in The Inyo Register, a newspaper of general circulation printed and published in the County of Inyo and circulated in the City of Bishop and hereby designated for that purpose by the City Council.

SECTION 7. The City Clerk shall certify to the passage and adoption of this ordinance and shall cause the same to be published in the manner and form provided by law in The Inyo Register, a newspaper of general circulation printed and published in the City of Bishop, State of California, which said newspaper is hereby designated for that purpose.

PASSED, APPROVED AND ADOPTED this ___ day of November, 2024. ____________________________
Jose Garcia, Mayor
Attest:

By: ____________________________
Robin Picken, City Clerk
33 Part-time Fire Inspector Page 1 of 3
Job Description, revised November 2024

CITY OF BISHOP

FIRE DEPARTMENT
Part-Time Fire Inspector

DEFINITION
Under general direction of the Fire Chief the Fire Inspector is a safety professional responsible for ensuring that buildings and facilities comply with fire prevention codes and life safety regulations. This role involves conducting inspections of new and existing structures, including residential, commercial, and institutional properties, to assess compliance with fire codes and ordinances.

SUPERVISION RECEIVED AND EXERCISED
• Receives general supervision from the Fire Chief.

EXAMPLE OF DUTIES
Duties may include, but are not limited to, the following:
• Conducts inspections of new construction, remodeled, and various other structures to ensure compliance with fire, life safety, and related codes and ordinances. • Periodically inspects hospitals, convalescent and retirement homes, schools, and childcare facilities; emergency exits, fire and smoke alarms, sprinkler systems, and other equipment to promote fire safety and prevention.
• Reviews and evaluates plans, specifications and blueprints for new construction and alteration of existing buildings to determine compliance with applicable fire/life safety codes and ordinances.
• Provides interpretation of adopted codes and ordinances. • Conducts field inspections to ensure projects comply with approved plans, documents, and specifications.
• Ensures appropriate fees related to the fire code, such as sprinkler systems and fire alarms systems are applied to each project.
• Approves or disapproves applications for related permits. • Verifies and signs off on approved field tests related to underground connections, piping, hydrants, sprinklers, and fire alarms.
• Performs other duties as assigned or required.

QUALIFICATIONS
The Fire Inspector possesses the following minimum qualifications or their equivalent:

Knowledge of:
• State and local codes, ordinances, and regulations relating to fire and life safety, hazardous materials storage and disposal, and building construction; principles and methods used in building construction; fire protection, detection and suppression systems, materials, and 34 Part-time Fire Inspector Page 2 of 3
Job Description, revised November 2024
equipment.
• Business mathematics related to calculating fire protection and suppression system requirements.
• Fire inspection practices and methods, including techniques for dealing with the public in stressful situations; courtroom procedures; proper and legal processing and handling of evidence.

Ability to:
• Perform thorough and accurate facility inspections for code enforcement purposes. • Interpret and apply codes and regulations.
• Read and interpret plans and specifications.
• Deal courteously and communicate effectively with property owners, contractors, and others contacted in the course of work.
• Maintain accurate records and prepare clear and concise reports, correspondence, and other written materials.
• Communicate effectively both orally and in writing.
• Operate personal computer and related software programs.

Experience and Training
Any combination of experience and training that would likely provide the required knowledge and abilities is qualifying. A typical way to obtain knowledge and abilities would be:

Experience: Three years of experience in firefighting, fire safety inspection, building inspection and plan checking, or a closely related field.

Education: Equivalent to completion of high school.

Licenses and Certificates
Possession of, or ability to obtain, a valid California driver's license (Class C) issued by the Department of Motor Vehicles.

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.
• The employee must be physically able to sit for long periods of time at a desk writing, talking on the phone, checking emails or inputting data on a computer in a climate-controlled office under artificial lighting, and attending both on and off-site meetings. Some outdoor work is required including but not limited to the inspection of various land use developments, construction sites, or department facilities. Moderate travel within the local area is required and occasional trips within the State may be required.
• The employee must have the ability to develop and maintain cooperative working relationships; remain composed and respond appropriately to difficult situations; recognize 35 Part-time Fire Inspector Page 3 of 3
Job Description, revised November 2024
emotionally charged issues or problems, cope effectively with various responses and apply sound judgment in problem solving.
• While performing the duties of this job, the employee is occasionally required to stand; walk; use hands to finger, handle, feel or operate objects, tools, or controls; and reach with hands and arms. The employee is occasionally required to sit; climb or balance; stoop, kneel, crouch, or crawl; push and pull; talk or hear; and smell. • The employee must occasionally lift and/or move up to 75 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 are representative of those an employee encounters while performing 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 works in a typical office setting with fairly constant temperatures. The employee occasionally works in outside weather conditions. The employee occasionally works on or near moving mechanical parts and in high and/or precarious places and is occasionally exposed to wet and/or humid conditions, fumes or airborne particles, toxic or caustic chemicals, risk of electrical shock and vibration. The noise level in the work environment is usually quiet to moderate.

A moderate amount of travel within the local area is required.

SELECTION GUIDELINES
Formal application, rating of education and experience; oral interview and reference checks; job related tests as well as a polygraph examination 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.

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 City Council on:
36

Page 1 of 10 ends

Job Description and
Essential Function Analysis
Job Title: Fire Inspector Department: Fire Department Agency: City of Bishop Position Summary: Under general direction of the Fire Chief the Fire Inspector is a safety professional responsible for ensuring that buildings and facilities comply with fire prevention codes and life safety regulations. This role involves conducting inspections of new and existing structures, including residential, commercial, and institutional properties, to assess compliance with fire codes and ordinances.

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
Salary or pay range See salary schedule Pay differential, incentives, specialty pay, etc. N/A Work setting Office environment; Attire Uniform Workdays 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 N/A  Class C Overtime required As needed
Travel required  Yes (see Duties)  No Weekends required As needed Pre-employment tests Required Comments
Pre-employment physical  Yes  No
Pre-employment drug test  Yes  No
Live Scan, criminal record  Yes  No Criminal background check Other: Yes  No
**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.** 37

Page 2 of 10 ends

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: monitors quality assurance of all life safety inspections and fire prevention program management; attends inter-agency strategic planning meetings; administers the Department's Fire Prevention Program.

Yes Frequent

3. Incident Response / Investigation Activities: Assists as investigator at incidents involving fires (structural, automotive, wildland etc.), hazardous materials, and medical emergencies; dons Personal Protective Equipment (PPE) as required; completes incident reports as needed. Yes Occasional

2. Inspections: Inspects facilities, grounds and equipment to ensure proper operational condition; perform fire prevention and life safety inspection activities. Yes Frequent

5. Public Relations: interacts with the public, other agencies and staff regarding inspections and the Department’s Fire Prevention Program. 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 Qualifications and Requirements:

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

1. Education: High school diploma/G.E.D. certificate required.

2. Experience: Three years of experience in firefighting, fire safety inspection, building inspection and plan checking, or a closely related field.

3. Skill in: The operation of a personal computer, including word processing, spreadsheets, and database. Use of a motor vehicle, phone, radio, fax, and copy machine.

4. Knowledge of: Community resources services and organizations; working knowledge of Microsoft Office suite of products; working knowledge of applicable fire and building codes, current and past codes and standards; general knowledge of organizational structure of fire operations, human behavior during a fire, fire behavior, and risk reduction.

X
38

Page 3 of 10 ends

5. Ability to: Interpret and apply departmental policies, rules, regulations, and instructions; demonstrate strong interpersonal and customer service skills; work independently and cooperatively as a team member; perform as an effective team member; utilize a variety of tools and equipment such as an architect and engineering scale; calculate fees and square footage measurements; read plans and understand architectural and engineer drawings; physically perform field inspections of all types in all weather and field conditions; independently assess fire code violations in a variety of occupancy types; independently determine appropriate corrective action to bring properties into compliance; ensure corrective action is clearly communicated to property owner or their representative; create and maintain accurate and complete records; convey information to a variety of individuals of different social, economic, and ethnic backgrounds; establish and maintain effective working relationships with others; independently recognize, identify, and mitigate potential hazards; physically perform inspections and fire investigations which may require the use of protective clothing and self-contained breathing apparatus.

6. Job-related licenses, certifications, and/or designations: A valid Class C California driver's license 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

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 39 Job Description and Essential Function Analysis Job Title: Fire Inspector

Page 4 of 10 ends

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;
inspections

3. Walk flat or level terrain X X X < 30 mins around office; inspections uneven terrain X X X <10 mins Inspections
4a. Lift
Above
Shoulder
up to 10 pounds X X X < 1 min Binders; radio; books; plans 11 – 25 pounds X X X > 1 min Various items
26 – 40 pounds X X X < 1 min Various items
41 – 55 pounds X X X < 1 min Various items
56 – 75 pounds X X X < 1 min
40 Job Description and Essential Function Analysis Job Title: Fire Inspector

Page 5 of 10 ends

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 >75 pounds X X X < 1 min
4b. Lift
at Waist
or Chest
up to 10 pounds X X X < 1 min
11 – 25 pounds X X X < 1 min
26 – 40 pounds X X X < 1 min
41 – 55 pounds X X X < 1 min
56 – 75 pounds X X X < 1 min
>75 pounds X X X < 1 min
4c. Lift
Below
Waist
up to 10 pounds X X X < 1 min
11 – 25 pounds X X X < 1 min
26 – 40 pounds X X X < 1 min
41 – 55 pounds X X X < 1 min
56 – 75 pounds X X X < 1 min
>75 pounds X X X < 1 min

5. Carry up to 10 pounds X X X < 5 mins
11 – 25 pounds X X X < 5 mins
26 – 40 pounds X X X < 5 mins
41 – 55 pounds X X X < 5 mins
56 – 75 pounds X X X < 5 mins
>75 pounds X X X < 5 mins

6. Push X X X < 5 mins

7. Pull X X X < 5 mins

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

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

10. Stoop X X X < 1 min inspections; training

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

12. Crawl X X X < 5 mins

13. Crouch X X X < 1 min Obtaining item from below
waist; inspections; training
41 Job Description and Essential Function Analysis Job Title: Fire Inspector

Page 6 of 10 ends

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

14. Squat X X X < 1 min Obtaining item from below
waist; 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 inspections
flexion X X X < 5 mins inspections; computer work;
writing grants
turning X X X < 1 min inspections; driving

21. Upper Extremity Activities
a. Reach at, below shoulders X X X < 5 mins Inspections; retrieving item from below waist
above shoulders X X X < 5 mins Inspections; retrieving item from above shoulders
b. Grasp simple X X X < 30 mins inspections; handwriting notes; driving
power X X X < 1 min inspections
c. Manipulate gross X X X < 1 min Moving large item
fine X X X < 15 mins Cell phone; handwriting
notes; inspections;
d. Keyboard and mouse X X X < 2 hrs. All computer tasks (emails, writing grants, reports etc.)

22. Foot controls X X X > 30 mins To and from different locations; driving to
inspections;
42 Job Description and Essential Function Analysis Job Title: Fire Inspector

Page 7 of 10 ends

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
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 inspections

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

4. Heights X X X < 30 mins Fire inspections (e.g., on
roof);

5. Lighting extremes X X X < 5 mins
43 Job Description and Essential Function Analysis Job Title: Fire Inspector

Page 8 of 10 ends

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

6. Temperature extremes

X X X < 5 mins

7. Airborne contaminants
(pollen, smog, smoke, dust)
X X X < 5 mins

8. Gas, fumes, odors X X X < 5 mins

9. Electrical X X X < 5 mins

10. Water X X X < 5 mins

11. Biohazard X X X < 5 mins

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

13. Flammable, combustible X X X < 5 mins

14. Noise (above 85dB) X X X < 5 mins

15. Vibration X X X < 5 mins

16. Explosives X X
44 Job Description and Essential Function Analysis Job Title: Fire Inspector

Page 9 of 10 ends

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.
45 Job Description and Essential Function Analysis Job Title: Fire Inspector

Page 10 of 10 ends

Completed by: Jana Currie Title: Personnel/Payroll & Benefits Specialist Company: City of Bishop
Signature: ____________________________________ Date: _______________________________________ Employer Representatives:

Name: Bret Russell Signature: ___________________________ Date: ________________ 46 *DRAFT* CITY OF BISHOP

PART-TIME EMPLOYEES WAGE SCALE
JULY 1, 2024 - JUNE 30, 2025
Position Step Hourly
I $20
II $21
III $22

FIRE DEPARTMENT
Position Step Hourly Monthly Statutory
Mechanic NO STEPS $37
Telecommunications (Radio) Technician NO STEPS $37
I $20.00 $44.00
II $21.00 $45.00
III $22.00 $46.00
Volunteer Firefighters NO STEPS Per call: $20.00
Volunteer Emergency Medical Technician NO STEPS Per call: $20.00 I $20
II $21
III $22

COMMUNITY SERVICES DEPARTMENT
Position Step Hourly
I $20
II $21
III $22
I $26
II $27
III $28
I $20
II $21
III $22
I $20
II $21
III $22
I $20
II $21
III $22
I $26
II $27
III $28
I $23
II $24
III $25
I $20
II $21
I $18
II $19
Step Adjustments
Not Applicable
Not Applicable
Step increases occur annually with one year in
between each step based on successful employee
evaluations.

Step increases occur annually with one year in
between each step based on successful employee
evaluations.

Facility Maintenance Worker
Custodian/Facility Maintenance Worker
Park Helper
Step increases occur annually with one year in
between each step based on successful employee
evaluations.

Aquatics Coordinator
Step increases occur annually with one year in
between each step based on successful employee
evaluations.

ADMINISTRATION / FINANCE DEPARTMENT
Recreation Coordinator
Step Adjustments
Step increases occur annually with one year in
between each step based on successful employee
evaluations.

Office Assistant
Office Assistant
Office Assistant
Step increases occur annually with one year in
between each step based on successful employee
evaluations.

Step increases occur annually with one year in
between each step based on successful employee
evaluations.

Fire Inspector
Step increases occur annually with one year in
between each step based on successful employee
evaluations.

Assistant Aquatics Coordinator
Step increases occur annually with one year in
between each step based on successful employee
evaluations.

Step increases will be considered for each
additional season worked.

Pool Manager (Senior Guard)
Lifeguard
1 47
*DRAFT* CITY OF BISHOP

PART-TIME EMPLOYEES WAGE SCALE
JULY 1, 2024 - JUNE 30, 2025
COMMUNITY SERVICES (continued)
I $20
II $21
III $22
Sports Official NO STEPS $31.00 per game
Assistant Sports Official NO STEPS $18.00 per game
Instructor NO STEPS $27
Activity Leader NO STEPS $18
I $20
II $21
III $22
I $23
II $24
III $25

POLICE DEPARTMENT
Position Step Hourly
I $20
II $21
III $22
I $20
II $21
III $22
Level II $22
Level I $37
Reserve Specialist NO STEPS $22
I $31
II $32
III $33
Police Cadet I $18
I $20
II $21
III $22
Facility Maintenance Worker II NO STEPS $23
Crossing Guard NO STEPS $18

PLANNING DEPARTMENT
Position Step Hourly
I $44
II $45
III $46
I $21
II $22
III $23
Program Site Coordinator
Step increases occur annually with one year in
between each step based on successful employee
evaluations.

Not Applicable
Not Applicable
Not Applicable
Not Applicable
Step increases occur annually with one year in
between each step based on successful employee
evaluations.

Step increases occur annually with one year in
between each step based on successful employee
evaluations.

Not Applicable
Step increases occur annually with one year in
between each step based on successful employee
evaluations.

Step increases occur annually with one year in
between each step based on successful employee
evaluations.

Step Adjustments
Office Assistant
Parking Enforcement Officer
Reserve
Relief Communications Operator
Not Applicable
Not Applicable
Facility Maintenance Worker
Office Assistant
Step Adjustments
Step increases occur annually with one year in
between each step based on successful employee
evaluations.

Athletic Coordinator
Program Leader
Not Applicable
Associate Planner / Economic Development
Coordinator
Step increases occur annually with one year in
between each step based on successful employee
evaluations.
2 48
*DRAFT* CITY OF BISHOP

PART-TIME EMPLOYEES WAGE SCALE
JULY 1, 2024 - JUNE 30, 2025

PUBLIC WORKS DEPARTMENT
Position Step Hourly
I $20
II $21
III $22
I $43
II $44
III $45
Engineer NO STEPS $63
Assistant Engineer NO STEPS $53
I $20
II $21
III $22
Public Works Intern NO STEPS $19
Position Hourly
Retired Annuitant
Not Applicable
Step increases occur annually with one year in
between each step based on successful employee
evaluations.

Step increases occur annually with one year in
between each step based on successful employee
evaluations.

Approved by Council on:

Not Applicable
Office Assistant
Drafter
Step Adjustments
A retired annuitant may work during an emergency to prevent stoppage of public business or because the annuitant has specialized skills needed in performing work of limited duration. The wage will be the hourly rate at time of retirement but not less than the minimum nor exceed that paid to other employees performing comparable duties.

Maintenance Worker
Step increases occur annually with one year in
between each step based on successful employee
evaluations.

Not Applicable
3 49
Department of Public Works
Building Permits Issued
10/2024
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
10/15/2024 Yaney Corner LLC
787 North Main Street
Office Walls $10,000.00 $2.80 $1.00
10/2/2024 Bob Cushman
106 South Main Street, Suite 10
Bishop Heating and Air, Inc.

Heat Pump $12,418.16 $3.48 $1.00
10/28/2024 Wilma Hasle
314 West Line Street
Aris Electric
Subpanel Replacement $2,000.00 $0.56 $1.00
Commercial Totals $3.00 $24,418.16 $6.84
Residential
10/28/2024 Kyle Holland
221 South Second Street
Aris Electric
Panel Replacement $2,000.00 $0.72 $1.00
10/25/2024 Valerie Curtis
808 Crosby Street
Clean Finish Construction
Bathroom Remodel $9,000.00 $1.17 $1.00
10/25/2024 Michele Hartshorn
106 First Street, Units B and E
Aris Electric
Subpanels $2,000.00 $0.72 $1.00
10/24/2024 Frank & Virginia Crom
351 East South Street
Lumber Lad Construction
Rebuild Carport $5,600.00 $0.73 $1.00
10/23/2024 County of Inyo
586 Central Avenue
Signage $200.00 $0.50 $1.00

Page 1 of 2 ends

Building Permit Fees
Collected: $11,877.80
50 Date Value Owner/Location/Contractor Short Description SMIP Rev Fund 10/29/2024 Michael Rodman
437 East South Street
Reroof $7,000.00 $1.30 $1.00
10/24/2024 Tim and Gail Villanueva
225A May Street
Chris Thompson
ADU Remodel $295,000.00 $38.35 $12.00
10/10/2024 Jennifer Kane
451 Short Street
Siding / Windows $5,500.00 $0.72 $1.00
10/1/2024 Charles and Arlene Parsons
206 Willow Street
Sprinkler System $4,000.00 $0.52 $1.00
10/9/2024 Nate and Wendy Derr
751 Home Street
Mark Gadea
Remodel $62,000.00 $8.06 $3.00
10/10/2024 Mandy McCarthy
874 Home Street
Rollins Electric Inc.

New Electrical Meter $1,800.00 $0.72 $1.00
10/3/2024 Kimberlee Partridge
874A Lee Street
Bathroom Remodel $10,000.00 $1.30 $1.00
10/21/2024 Kurt & Kelly Wedberg
486 Willow Street
Manor Stove Works
Pellet Stove $7,657.15 $0.72 $1.00
Residential Totals $26.00 $411,757.15 $55.53

Page 2 of 2 ends

Building Permit Fees Collected:
$11,877.80
51 CITY OF BISHOP

PARKS AND RECREATION COMMISSION

MEETING CANCELLED
City Council Chambers - 301 West Line Street - Bishop, California WEDNESDAY, SEPTEMBER 25, 2024 - 6:00 PM
Meeting Cancellation Notice
This scheduled meeting for the Parks and Recreation Commission has been cancelled.

The next scheduled meeting is Wednesday, October 23, 2024 at 6:00 PM in the City Council Chamber, 301 W. Line St, Bishop CA 93514.
1 52

CITY OF BISHOP

PARKS AND RECREATION COMMISSION

MEETING CANCELLED
City Council Chambers - 301 West Line Street - Bishop, California WEDNESDAY, OCTOBER 23, 2024 - 6:00 PM
Meeting Cancellation Notice
This scheduled meeting for the Parks and Recreation Commission has been cancelled. 1 53
Agenda Item: 9.A
Date of Meeting: November 12, 2024
Department: Finance
To: City Council
From: Ethan Aukee
Subject: 2023-2024 Audited Financial Statements
Prepared On: November 4, 2024
Attachments: Audited Financial Statements for FY 2023-2024 Finance Director's Report for FY 2023-2024

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 the financial statements are in conformity with generally accepted accounting principles, 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, 2024, and the financial statements conform with generally accepted accounting principles. Additionally, internal control over financial reporting was considered in performing the audit.

Analysis/Discussion:

For a full and more nuanced breakdown and analysis of the financial statements, please see attached the Finance Director's Report for Fiscal Year 2023-24.

A few key highlights from FY 2023-24:

The City earned all-time high amounts in multiple revenue categories, including but not limited to, sales tax, interest earnings, reimbursement of mandated Police Department expenses, electrical franchise fees, gymnastics and water fitness programs.

The City's total net position increased by $2.54 million during FY 2023-24, to a total net position of $27,026,946.

The City improved its fiduciary net position on its OPEB plan by nearly $1,000,000.

Economic Impacts:

There are no significant economic impacts associated with the review of the prior year's fiscal performance.
54 Budget Impacts:

There are no current budgetary impacts associated with the review of the prior year's fiscal performance. The City will update its budgeting models with the FY 2023-24 data to improve its modeling and forecasting tools.

Legal Review:

Legal review is not required for this item.

Recommended Action:

City Council to review and accept the City of Bishop's audited financial statements for fiscal year 2023-2024.

Approved By: Ethan Aukee 11/4/2024
Approved By: Robin Picken 11/4/2024
Approved By: Deston Dishion 11/4/2024
Approved By:
55 CITY OF BISHOP

FINANCIAL STATEMENTS
FISCAL YEAR ENDED JUNE 30, 2024
56 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 46
Measure A-Special Revenue Fund 48
Schedule of the Plan’s Proportionate Shares of the Net Pension Liability 49 Schedule of City Contributions 50
Other Postemployment Benefits (OPEB) Plan Schedule of Changes in the City’s Net OPEB Liability and Related Ratios 51
Note to the Required Supplementary Information 52
Combining and Individual Fund Statements and Schedules:

Nonmajor Governmental Funds:

Combining Balance Sheet 53
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances 54 Nonmajor Special Revenue Funds
Combining Balance Sheet 55
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances 56 Nonmajor Capital Projects Funds
Combining Balance Sheet 57
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances 58 57 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, 2024, 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, 2024, 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.
58 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 46-48, 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 49-50 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 51, 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 53 to 58 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.

Larry Bain, CPA,
An Accounting Corporation
October 28, 2024
59 City of Bishop
Required Supplementary Information
Management’s Discussion and Analysis (Unaudited)
June 30, 2024
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, 2024. This information is presented in conjunction with the audited basic financial statements, which follows this section.

FINANCIAL HIGHLIGHTS FOR FISCAL YEAR 2024
 The City’s total assets were $47.94 million as of June 30, 2024. Of this total, $34.72 million are governmental assets and $13.22 million are business type assets.
 At June 30, 2024, the City’s governmental funds reported combined fund balances of $20.34 million.

Approximately 56% of the combined fund balances, $11.49 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 $11.52 million or 116% 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. 60 City of Bishop
Required Supplementary Information
Management’s Discussion and Analysis (Unaudited)
June 30, 2024
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 changes 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 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. 61 City of Bishop
Required Supplementary Information
Management’s Discussion and Analysis (Unaudited)
June 30, 2024
5 GOVERNMENT-WIDE FINANCIAL ANALYSIS
Net Position
Governmental Business-type Governmental Business-type
Activities Activities Total Activities Activities Total Current and other assets $ 23,497,817 $ 6,214,088 $ 29,711,905 $ 19,594,788 $ 5,391,790 $ 24,986,578 Capital Assets-net 11,228,079 7,002,132 18,230,211 10,965,733 6,951,920 17,917,653 Total Assets 34,725,896 13,216,220 47,942,116 30,560,521 12,343,710 42,904,231 Deferred Outflows 6,636,338 1,975,588 8,611,926 5,715,112 2,001,610 7,716,722 Liabilities
Current/non current 20,417,006 6,207,465 26,624,471 17,529,663 5,735,326 23,264,989 Deferred Inflows 2,232,410 670,215 2,902,625 2,253,047 618,932 2,871,979 Net Position
Net investment in capital assets 11,228,079 7,002,132 18,230,211 10,965,733 6,951,920 17,917,653 Restricted 1,399,897 405,826 1,805,723 1,259,006 364,979 1,623,985 Unrestricted 6,084,842 906,170 6,991,012 4,268,184 674,163 4,942,347 Total Net Position $ 18,712,818 $ 8,314,128 $ 27,026,946 $ 16,492,923 $ 7,991,062 $ 24,483,985 June 30, 2024 June 30, 2023
The Condensed Statement of Net Position presents the City’s governmental and business activities in total for the years ending June 30, 2024, and June 30, 2023.

Net position increased $2.54 million for year ending June 30, 2024. This is attributed to greater revenue than expenditures.
62 City of Bishop
Required Supplementary Information
Management’s Discussion and Analysis (Unaudited)
June 30, 2024
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 $ 927,481 $ 2,711,626 $ 3,639,107 $ 880,001 $ 2,672,027 $ 3,552,028 Capital grants and contributions 128,312 64,456 192,768 54,166 6,313 60,479 Operating grants 520,420 520,420 793,421 793,421
General Revenue:

Property taxes 1,609,936 1,609,936 1,475,882 1,475,882
Sales and use tax 5,437,106 5,437,106 5,064,451 5,064,451 Other revenue 4,593,963 1,375 4,595,338 4,403,746 4,403,746 Investment income 709,979 295,375 1,005,354 397,336 163,782 561,118 13,927,197 3,072,832 17,000,029 13,069,003 2,842,122 15,911,125 Expenses:

General government 2,031,808 2,031,808 1,724,947 1,724,947 Public Safety 6,013,175 6,013,175 5,526,025 5,526,025
Public Works 1,880,608 1,880,608 1,714,556 1,714,556
Community development/recreation 1,784,308 1,784,308 1,551,982 1,551,982 Interest on debt 14,474 14,474 6,208 6,208
Business-type activities:

Water 1,343,793 1,343,793 997,902 997,902
Sewer 1,292,269 1,292,269 971,341 971,341
Mobile Home Park 152,095 152,095 162,864 162,864
11,724,373 2,788,157 14,512,530 10,523,718 2,132,107 12,655,825 Change in net position 2,202,824 284,675 2,487,499 2,545,285 710,015 3,255,300 Net Position:

Net position - beginning 16,492,923 7,991,062 24,483,985 13,947,638 7,281,047 21,228,685 Prior period adjustment 17,069 38,391 55,460
Net position - Ending $ 18,712,816 $ 8,314,128 $ 27,026,944 $ 16,492,923 $ 7,991,062 $ 24,483,985 Total expenses
Fiscal Year Ending June 30, 2023
Total revenue
Fiscal Year Ending June 30, 2024
63 City of Bishop
Required Supplementary Information
Management’s Discussion and Analysis (Unaudited)
June 30, 2024
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, 2024, the City’s governmental funds (general, special revenue, and capital projects) reported combined fund balances of $20.34 million, a 23% increase over the prior year. The increase was mainly due to an increase in tourism related revenue for sales tax and transient occupancy tax, as well as an increase in interest earnings. Of the combined fund balances, $11.52 million (57%) is considered unassigned and available for General Fund appropriation.

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

At June 30, 2024, the City’s proprietary funds reported a combined ending net position of $8.31 million, a 4% 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, 2024, the City’s investment in capital assets totaled $18.23 million net of accumulated depreciation.

CAPITAL ASSETS
Governmental Business-type Governmental Business-type
Activities Activities Total Activities Activities Total Land $ 386,105 $ 481,056 $ 867,161 $ 341,105 $ 481,056 $ 822,161 Construction in progress 469,617 330,314 799,931 111,599 20,605 132,204 Buildings 5,252,243 335,633 5,587,876 5,241,249 335,633 5,576,882 Site improvements 797,401 - 797,401 785,401 785,401
Equipment 5,136,424 1,975,185 7,111,609 4,492,519 1,931,147 6,423,666 Infrastructure 13,459,705 14,313,816 27,773,521 13,459,705 14,309,195 27,768,900 Less: accumulated depreciation (14,547,843) (10,433,872) (24,981,715) (13,800,010) (10,125,716) (23,925,726) Leased assets 375,913 - 375,913 375,913 375,913
Less: accumulated amortization (101,486) - (101,486) (41,748) (41,748) Total Capital Assets $ 11,228,079 $ 7,002,132 $ 18,230,211 $ 10,965,733 $ 6,951,920 $ 17,917,653 June 30, 2024 June 30, 2023
Additional detail is presented in Note 6 of the financial statements. 64 City of Bishop
Required Supplementary Information
Management’s Discussion and Analysis (Unaudited)
June 30, 2024
8 LONG-TERM DEBT
At June 30, 2024, the City’s long-term debt totaled $0.

ECONOMIC FACTORS AND NEXT YEAR'S BUDGET
The 2024-25 fiscal year budget is based on $16,127,158 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. For example, and to help justify this approach, City investment returns tend to fluctuate based on, and correlate roughly to the Federal Funds Rate. Within the past five years, the City earned nearly no interest income during the COVID pandemic, and conversely, earned over $1,000,000 in interest in FY 2023-24. This vast difference experienced within a short time period is a strong indicator of potential variance in City revenue. Furthermore, the City’s two main sources of revenue, sales tax and transient occupancy tax, are heavily reliant upon tourism. There are numerous macro-economic factors that could quickly affect the ability of the general public to travel and spend discretionary dollars while traveling. Based on, but not limited only to the above analysis, the City is continuing to budget revenues conservatively while focusing on budgeting expenditures based on recent trends and actual needs for the upcoming year. Next year’s budget reflects the City’s commitment to investing in the City’s infrastructure, including funding for roads projects, City Park facilities, and public safety improvements. Additionally, the City is intently focused on its financial health. To simplify the City’s mindset with regard to its financial health, the City is operating while focused on preparedness for unforeseen variance, maximizing investment returns for both its cash and pension funds, and seeking the highest level of efficiency with regard to maintaining a balanced operating budget while leveraging assets to accomplish goals of improved infrastructure, public safety, economic development and community wellbeing. In theory, these practices should increase the City’s total net position year over year and allow for maximum ability to execute larger projects and tasks at the most opportune times.

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. 65 CITY OF BISHOP

STATEMENT OF NET POSITION
JUNE 30, 2024
The notes to the financial statements are an integral part of this statement 9 Governmental Business-type
Activities Activities Total
Assets
Cash and investments $ 14,427,292 $ 5,649,730 $ 20,077,022 Restricted cash and investments 100,303 100,303
Accounts receivables 2,020,027 22,245 2,042,272
Interest receivable 144,799 72,645 217,443
Due from other governments 43,673 19,195 62,868
Prepaid expenses 624,201 25,252 649,452
Internal balances (19,196) 19,196 -
Leases receivable 120,059 120,059
Total current assets 17,461,157 5,808,262 23,269,419
Non Current Assets
Restricted investment in Section 115 Trust 1,399,897 405,826 1,805,723 Loans receivable 3,444,221 3,444,221
Leases receivable 1,192,540 1,192,540
Capital assets:

Land 386,105 481,056 867,161
Construction in progress 469,617 330,314 799,931
Buildings 5,252,243 335,633 5,587,876
Site improvements 797,401 797,401
Equipment 5,136,424 1,975,185 7,111,609
Infrastructure 13,459,705 14,313,816 27,773,521
Less: accumulated depreciation (14,547,843) (10,433,872) (24,981,715) Leased assets 375,913 375,913
Less: accumulated amortization (101,486) (101,486)
Total capital assets 11,228,079 7,002,132 18,230,211
Total non current assets 17,264,737 7,407,958 24,672,695 Total assets 34,725,894 13,216,220 47,942,114
Deferred Outflows of Resources
Deferred outflows-OPEB 2,479,223 423,552 2,902,775
Deferred outflows-pensions 4,157,115 1,552,036 5,709,151 Total deferred outflows of resources 6,636,338 1,975,588 8,611,926 Liabilities
Current liabilities:

Accounts payable 302,306 18,558 320,864
Accrued salary and benefits payable 133,777 13,199 146,976 Deposit liability 9,910 9,910
Deferred revenue-unearned 149,203 149,203
Due within one year 248,404 46,768 295,172
Total current liabilities 843,600 78,525 922,125
Liabilities-due in more than one year:

Customer deposits 30,701 30,701
Compensated absences 210,389 41,330 251,719
Capital leases 192,946 40,772 233,718
Leases-GASB 87 189,575 189,575
Net pension liability 12,364,183 4,874,012 17,238,195
OPEB liability 6,616,313 1,142,125 7,758,438
Total liabilities due in more than one year 19,573,406 6,128,940 25,702,346 Total liabilities 20,417,006 6,207,465 26,624,471
Deferred Inflows of Resources
Deferred inflows-leases 1,312,599 1,312,599
Deferred inflows-OPEB 508,579 87,810 596,389
Deferred inflows-pensions 411,232 582,406 993,638
Total deferred inflows of resources 2,232,410 670,215 2,902,625 Net Position
Net investment in capital assets 11,228,079 7,002,132 18,230,211 Restricted for investment in Section 115 Trust 1,399,897 405,826 1,805,723 Unrestricted 6,084,840 906,170 6,991,010
Total net position $ 18,712,816 $ 8,314,128 $ 27,026,944 66 CITY OF BISHOP

STATEMENT OF ACTIVITIES
JUNE 30, 2024
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 $ 2,031,808 $ 330,079 $ - $ 32,568 $ (1,669,161) $ - $ (1,669,161) Public safety 6,013,175 67,756 1,337 297,101 (5,646,981) (5,646,981) Public works 1,880,608 363,752 126,975 98,000 (1,291,881) (1,291,881) Community services/recreation 1,784,308 165,894 92,751 (1,525,663) (1,525,663) Interest expense 14,474 (14,474) (14,474)
Total governmental activities 11,724,373 927,481 128,312 520,420 (10,148,160) (10,148,160) Business-type Activities:

Water 1,343,793 1,135,508 18,000 (190,285) (190,285)
Sewer 1,292,269 1,431,755 46,456 185,942 185,942
Mobile home park 152,095 144,363 (7,732) (7,732)
Total business-type activities 2,788,157 2,711,626 64,456 (12,075) (12,075) Total government $ 14,512,530 $ 3,639,107 $ 192,768 $ 520,420 (10,148,160) (12,075) (10,160,235) General Revenues:

Taxes:

Property taxes 1,609,936 1,609,936
Sales and use tax 5,437,106 5,437,106
Transient occupancy tax 3,708,981 3,708,981
Franchise tax 58,742 58,742
Motor vehicle in lieu tax 423,385 423,385
Litigation 136,594 136,594
Other taxes 232,799 232,799
Gain (loss) on sale of capital assets 2,131 1,375 3,506 Insurance refund 31,331 31,331
Investment income 709,979 295,375 1,005,354
Total general revenues and special items 12,350,984 296,750 12,647,734 Change in net position 2,202,824 284,675 2,487,499
Net position - beginning 16,492,923 7,991,062 24,483,985 Prior period adjustment 17,069 38,391 55,460
Net position - ending $ 18,712,816 $ 8,314,128 $ 27,026,944 Functions/programs
Program Revenues
Net (Expense) Revenue and
Changes in Net Position
67 CITY OF BISHOP

GOVERNMENTAL FUNDS

BALANCE SHEET
JUNE 30, 2024
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 held by the City $ 11,566,730 $ - $ 1,630,560 $ 1,230,002 $ 14,427,292 Restricted cash and investments 1,396,214 100,303 3,683 1,500,200 Receivables
Accounts 2,002,380 - 17,647 2,020,027
Interest 141,994 2,805 144,799
Due from other governments 43,673 43,673
Loan interest 1,044,540 1,044,540
Prepaid expense 620,897 3,304 624,201
Due from other funds 187,890 187,890
Loans/notes receivable 2,220,000 179,681 2,399,681
Total assets $ 15,916,105 $ 3,364,843 $ 1,630,560 $ 1,480,795 $ 22,392,303 Liabilities, Deferred Inflows of Resources and Fund Balances Liabilities
Accounts payable $ 246,105 $ - $ - $ 56,202 $ 302,306
Accrued salary and benefits payable 132,272 1,505 133,777 Deposit liability 9,910 9,910
Due to other funds 19,196 187,890 207,086
Total liabilities 407,482 245,597 653,079
Deferred revenue-unearned 25,410 123,794 149,204
Deferred revenue-unavailable 206,429 206,429
Unavailable revenue-loans 1,040,340 1,040,340
Total deferred inflows of resources 231,839 1,040,340 123,794 1,395,973 Fund Balances
Restricted 1,396,214 2,324,503 179,681 3,900,398
Nonspendable-prepaid items 620,897 3,304 624,201
Committed
Next years budget 1,738,598 1,738,598
Special revenue funds 1,630,560 892,032 2,522,592
Capital projects funds 63,614 63,614
Unassigned 11,521,076 (27,227) 11,493,849
Total fund balances 15,276,784 $ 2,324,503 1,630,560 1,111,404 20,343,251 Total liabilities, deferred inflows
of resources and fund balances $ 15,916,105 $ 3,364,843 $ 1,630,560 $ 1,480,795 $ 22,392,303 Funds
Deferred Inflows of Resources
Special Revenue
68 CITY OF BISHOP

RECONCILIATION OF GOVERNMENTAL FUNDS

BALANCE SHEET TO THE STATEMENT OF NET POSITION
JUNE 30, 2024
The notes to the financial statements are an integral part of this statement 12 Fund balances of governmental funds $ 20,343,251
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. 11,228,079 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. 1,246,770 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. (13,453,544) 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. (651,740) Net position of governmental activities $ 18,712,816
69 CITY OF BISHOP

GOVERNMENTAL FUNDS

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE FOR THE FISCAL YEAR ENDED JUNE 30, 2024
The notes to the financial statements are an integral part of this statement 13 Special Revenue
Major Funds Other Total
Home Funds Nonmajor Governmental
General Willow Street Measure A Funds Funds
Revenues
Taxes $10,464,829 $ - $ 890,403 $ - $ 11,355,232
Licenses and permits 291,643 291,643
Intergovernmental 462,901 564,955 1,027,856
Fines, forfeitures and penalties 148,146 148,146
Charges for current services 275,461 275,461
Use of money and property 748,043 4,200 9,041 761,284
Other 136,582 136,582
Total revenues 12,527,605 4,200 890,403 573,996 13,996,203 Expenditures
Current:

General government 1,889,882 1,889,882
Public ways and facilities/
transportation 995,013 108,655 1,103,668
Public safety 4,739,930 33,142 4,773,072
Community development 1,581,554 4,186 1,585,739
Lease principal 31,226 19,425 50,651
Lease interest 3,587 4,385 7,972
Principal expense 33,758 34,953 68,711
Interest expense 6,502 2,607 9,109
Capital outlay 651,895 406,453 1,058,348
Total expenditures 9,933,347 613,806 10,547,152
Excess (deficiency) of revenues over
expenditures 2,594,258 4,200 890,403 (39,810) 3,449,051 Other Financing Sources (Uses)
Proceeds of debt 148,724 167,620 316,343
Sale of property 2,131 2,131
Operating transfers in 500,000 27,213 527,213
Operating transfers out (500,000) (27,213) (527,213)
Total other financing
sources (uses) 650,855 (500,000) 167,620 318,474
Net change in fund balances 3,245,113 4,200 390,403 127,810 3,767,526 Fund balances, beginning of fiscal year 12,050,867 2,320,303 1,240,157 983,592 16,594,919 Prior period adjustment (19,196) (19,196)
Fund balances, end of fiscal year $15,276,784 $ 2,324,503 $1,630,560 $ 1,111,402 $ 20,343,249 70 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, 2024
The notes to the financial statements are an integral part of this statement 14 Net change in fund balances - total governmental funds $ 3,767,526 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 1,058,348
Depreciation expense (772,529)
Amortization expense (59,738)
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. (71,134) 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. (1,029,118)
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. (458,667)
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. 50,651
Other financing sources for capital leases reported in the fund financial statements are reported as lease liabilites in the statement of net position (316,343) Changes in capital 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. 68,711
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. (34,883)
Change in net position of governmental activities $ 2,202,824 71 CITY OF BISHOP

STATEMENT OF NET POSITION

PROPRIETARY FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2024
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 held by the City $ 2,450,036 $2,810,798 $ 388,896 $ 5,649,730 Receivables
Accounts 5,619 14,067 2,559 22,245
Interest 31,296 36,144 5,205 72,645
Due from other government 19,195 19,195
Due from other funds 19,196 19,196
Prepaid expense 12,456 11,758 1,038 25,252
Total current assets 2,499,407 2,911,159 397,697 5,808,263 Non Current Assets
Restricted investment in Section 115 Trust 171,750 221,772 12,304 405,826 Capital Assets:

Nondepreciable capital assets:

Land 67,324 88,882 324,850 481,056
Construction in progress 185,121 136,593 8,600 330,314
Depreciable capital assets
Building 88,879 121,035 125,719 335,633
Equipment 1,116,932 858,253 1,975,185
Infrastructure 8,194,534 6,119,282 14,313,816
Less accumulated depreciation (5,652,867) (4,655,286) (125,719) (10,433,872) Total capital assets (net of accumulated depreciation) 3,999,923 2,668,759 333,450 7,002,132 Total non current assets 4,171,673 2,890,531 345,754 7,407,958 Total assets 6,671,080 5,801,690 743,451 13,216,221
Deferred Outflows of Resources
Deferred outflows-OPEB 209,870 209,870 3,812 423,552
Deferred outflows-pensions 776,018 776,018 1,552,036
Total deferred outflows of resources 985,888 985,888 3,812 1,975,588 Liabilities
Current liabilities:

Accounts payable 1,754 15,127 1,677 18,558
Accrued payroll 7,032 5,855 312 13,199
Capital lease 5,618 4,213 9,831
Compensated absences 18,469 18,468 36,937
Total current liabilities 32,873 43,663 1,989 78,525
Noncurrent liabilities:

Customer deposits 14,048 16,653 30,701
Compensated absences 26,255 15,075 41,330
Capital lease 23,297.84 17,473.88 40,772
Net pension liability 2,437,006 2,437,006 4,874,012
OPEB liability 561,244 561,191 19,690 1,142,125
Total noncurrent liabilities 3,061,851 3,047,399 19,690 6,128,940 Total liabilities 3,094,724 3,091,062 21,679 6,207,465
Deferred Inflows of Resources
Deferred inflows-OPEB 43,119 43,119 1,572 87,810
Deferred inflows-pensions 291,203 291,203 582,406
Total deferred inflows of resources 334,322 334,322 1,572 670,216 Net Position:

Net investment in capital assets 3,999,923 2,668,759 333,450 7,002,132 Restricted for investment in Section 115 Trust 171,750 221,772 12,304 405,826 Unrestricted (deficit) 56,249 471,663 378,258 906,170
Total net position $ 4,227,922 $3,362,194 $ 724,012 $ 8,314,128 Major Funds
72 CITY OF BISHOP

STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET POSITION

PROPRIETARY FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2024
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 $ 1,116,101 $ 1,411,829 $ - $ 2,527,930 Rent 104,616 104,616
Utility reimbursement 40,030 40,030
Other income 19,407 19,926 (283) 39,050
Total operating revenues 1,135,508 1,431,755 144,363 2,711,626 Operating Expenses
Salaries and benefits 886,834 801,268 70,874 1,758,976
Services and supplies 277,483 340,093 81,221 698,797
Depreciation expense 179,476 150,908 330,384
Total operating expenses 1,343,793 1,292,269 152,095 2,788,157 Operating income (loss) (208,285) 139,486 (7,732) (76,531) Non-Operating Revenues (Expenses)
Interest income 130,955 145,944 18,476 295,375
Connection fees 18,000 18,000 36,000
Gain on sale of assets 1,375 1,375
Intergovernmental-ESCSD 28,456 28,456
Total non-operating revenues (expenses) 150,330 192,400 18,476 361,206 Change in net position (57,955) 331,886 10,744 284,675
Net position, beginning of fiscal year 4,285,877 2,991,917 713,268 7,991,062 Prior period adjustment 38,391 38,391
Net position, end of fiscal year $ 4,227,922 $ 3,362,194 $ 724,012 $ 8,314,128 Major Funds
73 CITY OF BISHOP

STATEMENT OF CASH FLOWS

PROPRIETARY FUNDS
JUNE 30, 2024
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 $ 1,144,442 $ 1,436,571 $ 143,388 $ 2,724,401 Cash payments to suppliers (284,140) (335,404) (80,055) (699,599) Cash payments to employees (649,772) (565,173) (71,143) (1,286,088) Net cash provided by (used for) operating activities 210,530 535,994 (7,810) 738,714 Cash Flows from Capital and Related Financing Activities Purchase of fixed assets (220,906) (151,091) (8,600) (380,597) Sale of fixed assets 1,375 1,375
Proceeds from capital lease 35,784 26,838 62,622
Capital lease expense (6,868) (5,151) (12,019)
Connection fees 18,000 18,000 36,000
Intergovernmental-ESCSD 28,456 28,456
Net cash provided by (used for) capital and related
financing activities (172,615) (82,948) (8,600) (264,163) Cash Flows from Investing Activities:

Interest income 120,166 129,776 16,736 266,678
Net cash provided by investing activities 120,166 129,776 16,736 266,678 Net increase (decrease) in cash and cash equivalents 158,081 582,822 326 741,229 Cash and cash equivalents, beginning of fiscal year 2,463,705 2,449,748 400,874 5,314,327 Cash and cash equivalents, end of fiscal year $ 2,621,786 $ 3,032,570 $ 401,200 $ 6,055,556 Reconciliation of Cash and Cash Equivalents:

Cash and investments $ 2,450,036 $ 2,810,798 $ 388,896 $ 5,649,730 Restricted cash and investments 171,750 221,772 12,304 405,826 Total cash and cash equivalents $ 2,621,786 $ 3,032,570 $ 401,200 $ 6,055,556 Reconciliation of Operating Income to Net Cash
Provided by (Used For) Operating Activities $ (208,285) $ 139,486 $ (7,732) $ (76,531) Adjustments to operating income:

Depreciation 179,476 150,908 330,384
(Increase) decrease in accounts receivable (978) (5,756) (975) (7,709) Increase (decrease) in prepaid expense (2,290) (4,121) 142 (6,269) Increase (decrease) in accounts payable (4,367) 8,811 1,023 5,467 Increase (decrease) in accrued payroll 1,832 2,077 (250) 3,659 Increase (decrease) in customer deposits 9,912 11,962 21,874 Deferred revenue-unearned (1,390) (1,390)
Increase in OPEB 39,139 39,085 (18) 78,206
Increase (decrease) pension 191,457 191,457 382,914
Increase (decrease) in compensated absences 4,634 3,475 8,109 Net cash provided by (used for) operating activities $ 210,530 $ 535,994 $ (7,810) $ 738,714 Major Funds
74 CITY OF BISHOP

STATEMENT OF FIDUCIARY NET POSITION

FIDUCIARY FUNDS
JUNE 30, 2024
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 $ 41,534 $ 8,013 $ - $ 2,308,714 $ 6,438,746 $ 8,797,007 Total assets 41,534 8,013 - 2,308,714 6,438,746 8,797,007 Liabilities
Due to others 47,695 47,695
Total liabilities 47,695 47,695
Net Position
Held in trust for benefits (6,161) 8,013 2,308,714 6,438,746 8,749,312 Total net position $ (6,161) $ 8,013 $ - $ 2,308,714 $ 6,438,746 $ 8,749,312 Custodial Funds
75 CITY OF BISHOP

STATEMENT OF CHANGES IN FIDUCIARY NET POSITION

FIDUCIARY FUNDS
JUNE 30, 2024
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 $ 2,043 $ - $ - $ 274,046 $ 708,771 $ 984,860 Investment gains 163,860 734,432 898,292
Total additions 2,043 437,906 1,443,203 1,883,152
Deductions
Investment losses -
Distributions (389,015) (389,015)
Bad debt expense (10,000) (10,000)
Administrative costs (8,541) (30,545) (39,086)
Total deductions (10,000) (397,556) (30,545) (438,101)
Change in net position 2,043 (10,000) 40,350 1,412,658 1,445,051 Net position beginning of year (8,204) 8,013 10,000 2,268,364 5,026,088 7,304,261 Net position end of year $ (6,161) $ 8,013 $ - $ 2,308,714 $ 6,438,746 $ 8,749,312 Custodial Funds
76 City of Bishop
Notes to Financial Statements
June 30, 2024
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. 77 City of Bishop
Notes to Financial Statements
June 30, 2024
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. 78 City of Bishop
Notes to Financial Statements
June 30, 2024
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.
79 City of Bishop
Notes to Financial Statements
June 30, 2024
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. 80 City of Bishop
Notes to Financial Statements
June 30, 2024
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 $1,395,973. Included in the deferred revenue balance is $1,040,340 interest for the workforce housing loan receivable that will be repaid in future years. The City also received $149,204 advanced funds for certain projects that is recorded as deferred revenue-unearned. $1,246,769 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, 2024. 81 City of Bishop
Notes to Financial Statements
June 30, 2024
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, 2024, consisted of the following:

Cash and investments $ 20,077,022
Restricted cash and investments 1,906,026
Cash and investments, statement of net position 21,983,048 Cash and investments, agency funds 49,546
Total cash and investments $ 22,032,594
Checking account $ 693,712
Imprest cash 340
Inyo county 874,172
Investment in Section 115 Trust 1,805,722
CA CLASS 9,005,317
Local agency investment fund 9,653,331
Total cash and investments $ 22,032,594
82 City of Bishop
Notes to Financial Statements
June 30, 2024
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* $ 874,172 $ 874,172 $ -
Investment in Section 115 Trust* 1,805,722 1,805,722
California Class* 9,005,317 9,005,317
State Investment Pool* 9,653,331 9,653,331
Totals $ 21,338,542 $ 21,338,542 $ -
*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. 83 City of Bishop
Notes to Financial Statements
June 30, 2024
27 Note 2: Cash and Investments (Continued)
Custodial Credit Risk (Continued)
At June 30, 2024, the City’s deposits balance was $827,633 and the carrying amount was $693,712. 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 $179.047 billion. Of the $179.047 billion managed by the State Treasurer, 100% is invested in non-derivative financial products and 3.00% 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, 2024 the City had loaned $2,220,000 and there was accrued interest of $1,040,340. 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.
84 City of Bishop
Notes to Financial Statements
June 30, 2024
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 2023-24 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. 85 City of Bishop
Notes to Financial Statements
June 30, 2024
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 2023-24.

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 $965 to $6,610 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, 2024 is as follows:

Due in
Balance Retirements/ Balance Due within More Than
7/1/2023 Additions Adjustments 6/30/2024 One Year One Year Leases receivable $ 1,289,807 $ 136,277 $ (113,485) $ 1,312,599 $ 124,095 $ 1,188,504 Lease receivable are due in the upcoming years as follows:

Year Ending
June 30, Principal Interest Total
2025 $ 124,095 $ 37,286 $ 161,381
2026 67,781 34,374 102,155
2027 38,469 33,201 71,671
2028 65,568 32,072 97,640
2029 43,231 30,001 73,232
2030-2034 200,341 131,329 331,669
2035-2039 173,743 103,014 276,757
2040-2044 225,499 74,974 300,473
2045-2049 292,161 38,360 330,521
2050-2051 81,711 2,862 84,573
Total $ 1,312,599 $ 517,473 $ 1,830,072
86 City of Bishop
Notes to Financial Statements
June 30, 2024
30 Note 6: Capital Assets
Capital asset activity for the year ended June 30, 2024 was as follows:

Balance Retirements/ Balance
Governmental Activities July 1, 2023 Additions Adjustments June 30, 2024 Capital assets, not being depreciated:

Land $ 341,105 $ 45,000 $ - $ 386,105
Construction in progress 111,599 321,754 36,264 469,617 Capital assets, being depreciated and amortized:

Buildings and improvements 5,241,249 10,994 5,252,243
Site improvements 785,401 12,000 797,401
Equipment 4,492,519 668,601 (24,696) 5,136,424
Infrastructure 13,459,705 13,459,705
Leased buildings and improvements 375,913 375,913
Total capital assets, being depreciated 24,354,787 691,595 (24,696) 25,021,686 Less accumulated depreciation for:

Buildings and improvements (4,700,392) (46,191) (4,746,583) Site Improvements (669,317) (14,902) (684,219)
Equipment (3,403,433) (220,607) 24,696 (3,599,344)
Infrastructure (5,026,868) (490,829) (5,517,697)
Total accumulated depreciation (13,800,010) (772,529) 24,696 (14,547,843) Less accumulated amortization for:

Leased buildings and improvements (41,748) (59,738) (101,486) Total capital assets, being depreciated
and amortized, net 10,513,029 (140,672) 10,372,357
Governmental activities capital assets, net $ 10,965,733 $ 226,082 $ 36,264 $ 11,228,079 Business-Type Activities
Capital assets, not being depreciated:

Land $ 481,056 $ - $ - $ 481,056
Construction in progress 20,605 330,314 (20,605) 330,314 Capital assets, being depreciated:

Buildings and improvements 335,633 335,633
Equipment 1,931,147 70,887 (26,849) 1,975,185
Infrastructure 14,309,195 4,621 14,313,816
Total capital assets, being depreciated 16,575,975 75,508 (26,849) 16,624,634 Less accumulated depreciation: (10,125,716) (330,384) 22,228 (10,433,872) Total capital assets, being depreciated, net 6,450,259 (254,876) (4,621) 6,190,762 Business- type activities capital assets, net $ 6,951,920 $ 75,438 $ (25,226) $ 7,002,132 Depreciation expense was charged to governmental fund functions/programs of the City as follows:

General government $ 19,161
Parks 53,093
Public Safety 195,475
Streets and roads 504,800
Total $ 772,529
87 City of Bishop
Notes to Financial Statements
June 30, 2024
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, 2024:

Governmental Activities:

Balance Adjustments/ Balance Due Within
July 1, 2023 Additions Retirements June 30, 2024 One Year Compensated absences $ 317,047 $ 317,960 $ (283,079) $ 351,928 $ 141,540 Capital lease A 114,883 (22,977) 91,906 22,977
Capital lease B 201,460 (45,734) 155,726 31,709
Net lease liability 292,403 (50,650) 241,753 52,178
OPEB liability (Note 10) 5,489,695 1,126,618 6,616,313
Net pension liability (Note 9) 11,038,361 1,325,822 12,364,183 Total $ 17,137,506 $ 3,086,743 $ (402,440) $ 19,821,809 $ 248,404 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, 2024, 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. Capital Leases
Capital Lease A: In July 2023 the City took possession of twelve tasers, body cameras and video evidence storage for the police department. The total liability incurred to purchase the equipment was $114,889 financed through Axon Enterprise Inc. The 5 year lease terms begin with the first lease in July 2023 and ends in July 2027. The future minimum lease obligations and the net present value of these minimum lease payments as of June 30, 2024, are as follows:

Year Ending
June 30, Principal
2025 $ 22,977
2026 22,977
2027 22,977
2028 22,975
Total $ 91,906
88 City of Bishop
Notes to Financial Statements
June 30, 2024
32 Note 7: Long-Term Liabilities (Continued)
Capital Lease B: On August 18, 2023 the City took possession of four trucks for the public works department and two truck to be used for public safety. The total liability incurred to purchase the vehicles was $264,082 financed through Enterprise Fleet Management. The calculated interest rate was between 7.45% and 8.70%. The 5 year lease terms begin with the first lease in September 2023 and end on December 2028. The future minimum lease obligations and the net present value of these minimum lease payments as of June 30, 2024, are as follows:

Year Ending
June 30, Principal Interest Total
2025 $ 31,709 $ 12,075 $ 43,784
2026 34,529 9,256 43,784
2027 37,600 6,185 43,784
2028 40,944 2,840 43,784
2029 10,943 170 11,114
Totals $ 155,726 $ 30,526 $ 186,251
C. 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
2025 $ 52,178 $ 6,444 $ 58,622
2026 53,765 4,858 58,622
2027 55,399 3,224 58,623
2028 29,235 1,818 31,051
2029 2,664 1,536 4,201
2030-2034 14,567 6,433 21,000
2035-2039 16,887 4,113 21,000
2040-2044 10,586 1,679 12,265
2044-2049 5,336 664 6,000
2050 1,137 35 1,172
Total $ 241,753 $ 30,803 $ 272,557
89 City of Bishop
Notes to Financial Statements
June 30, 2024
33 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, 2024:

Balance Adjustments/ Balance Due Within
July 1, 2023 Additions Retirements June 30, 2024 One Year Compensated absences $ 70,158 $ 81,982 $ (73,873) $ 78,267 $ 36,937 Capital lease 62,620 (12,017) 50,603 9,831
OPEB liability (Note 10) 951,009 191,116 1,142,125
Net pension liability (Note 9) 4,681,313 192,699 4,874,012 Total $ 5,702,480 $ 528,417 $ (85,890) $ 6,145,007 $ 46,768

Capital Lease: On August 18, 2023 the City took possession of four trucks for the public works department and two truck to be used for public safety. The total liability incurred to purchase the vehicles was $264,082 financed through Enterprise Fleet Management. The calculated interest rate was between 7.45% and 8.70%. The 5 year lease terms begin with the first lease in September 2023 and end on December 2028. Principal and interest payments to maturity for these leases are as follows:

Year Ending
June 30, Principal Interest Total
2025 $ 9,831 $ 3,439 $ 13,270
2026 10,589 2,681 13,270
2027 11,406 1,864 13,270
2028 12,285 985 13,270
2029 6,491 142 6,633
Totals $ 50,603 $ 9,110 $ 59,714
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:

Section 115 trust $ 1,396,214 $ - $ - $ -
Total restricted 1,396,214
Nonspendable
Prepaid expense 620,897 3,304
Total nonspendable 620,897 3,304
Committed to:

Next years budget 1,738,598
Special Revenue Funds 1,630,560 892,032
Capital Project Funds 63,614
Total committed 1,738,598 1,630,560 892,032 63,614
Unassigned 11,521,076 (27,227)
Total fund balance $ 15,276,784 $ 1,630,560 $ 892,032 $ 36,387 90 City of Bishop
Notes to Financial Statements
June 30, 2024
34 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.

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, 2024, 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% 8.00%
Required employer contribution rates 13.00% 11.11% 7.91% Safety Classic Tier 1 Safety Classic Tier 2 PEPRA Police & Fire Plans 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% 13.75% Required employer contribution rates 28.30% 25.21% 14.48% 91 City of Bishop
Notes to Financial Statements
June 30, 2024
35 Note 9: Defined Benefit Pension Cost-Sharing Employer Plan (Continued) A. General Information about the Pension Plans (Continued) For the year ended June 30, 2024, contributions recognized as part of pension expense for each Plan were as follows:

CalPERS Contributions-employer $ 1,353,242
Contributions-employee (paid by employer) $ 148,018
B. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions
As of June 30, 2024, 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 $ 5,868,103
Safety Plans $ 7,084,058
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, 2023, 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, 2022 rolled forward to June 30, 2023 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, 2023 and 2024 was as follows:

Miscellaneous Plans Safety Plans
Proportion - June 30, 2023 0.11345% 0.08684%
Proportion - June 30, 2024 0.11735% 0.09477%
Change - Increase (Decrease) 0.00390% 0.00794%
For the fiscal year-ended June 30, 2024, the City recognized CalPERS miscellaneous and safety pension expense of $1,826,679. At June 30, 2024, 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 $ 728,846 $ - Changes of assumptions 767,719.00
Net difference between projected and actual earnings
on pension plan investments 1,919,550
Change in proportions 493,489
Change in proportionate share of contributions (839,664) City contributions subsequent measurement date 1,353,242 Total $ 5,262,846 $ (839,664)
$1,353,242 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, 2025. 92 City of Bishop
Notes to Financial Statements
June 30, 2024
36 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:
2025 $ (855,789)
2026 (622,952)
2027 (1,536,872)
2028 (54,327)
2029 -
Thereafter -
Actuarial Assumptions – The total pension liabilities in the June 30, 2022 actuarial valuation was determined using the following actuarial assumptions:

Valuation Date June 30, 2022
Measurement Date June 30, 2023
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 2023-24 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. 93 City of Bishop
Notes to Financial Statements
June 30, 2024
37 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 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 $ 9,469,848 $ 5,868,103 $ 2,903,557
Safety Plan $ 10,951,651 $ 7,084,058 $ 3,922,032
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.
94 City of Bishop
Notes to Financial Statements
June 30, 2024
38 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, 2024 total pension liability was based on the following actuarial methods and assumptions:

Valuation Date July 1, 2023
Measurement Date June 30, 2024
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, 2024.

Asset Class Estimated Real Rate of Return
60% Broad U.S. Equity 5.30%
40% U.S. Fixed 0.90%
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.
95 City of Bishop
Notes to Financial Statements
June 30, 2024
39 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 6/30/2023 $ 6,712,313 $ 2,268,364 $ 4,443,949 Changes for the year:

Service cost 63,050 63,050
Interest 323,411 323,411
Amortization of expected and
actual investment income -
Differerence between expected
and actual experience (24,354) (24,354)
Amortization of expected and
Changes in assumptions (90,659) (90,659)
actual experience
Contribution-employer 274,046 (274,046)
Net investment income 163,859 (163,859)
Benefit payments (389,015) (389,015) -
Administrative expense (8,540) 8,540
Net changes (117,567) 40,350 (157,917)
Balances at 6/30/2024 $ 6,594,746 $ 2,308,714 $ 4,286,032 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 $ 3,743,199 $ 4,286,032 $ 4,916,388 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.
96 City of Bishop
Notes to Financial Statements
June 30, 2024
40 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, 2024, 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 $ 176,664 $ (17,945) Changes of assumptions 56,608 (66,801)
Net difference between projected and actual earnings
on pension plan investments 213,034 (69,227)
Total $ 446,306 $ (153,973)

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:
2025 $ 262,307
2026 62,449
2027 (23,472)
2028 (8,951)
2029 -
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. 97 City of Bishop
Notes to Financial Statements
June 30, 2024
41 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 2023-24 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, 2024 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, 2024 directly to health insurance providers totalling $644,483 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, 2024 the following employees were covered by the benefit terms:

Retirees currently receiving benefit payments 56
Active employees 40
Total 96
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 2022-23 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, 2024 valuation, the City contributed $227,270 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, 2023 valuation directly to health insurance providers totalling $733,907 (including implicit subsidy associated with benefits paid). Plan members receiving benefits contributed 10% of the total premiums. 98 City of Bishop
Notes to Financial Statements
June 30, 2024
42 Note 10: Post-Retirement Health Care Benefits (Continued) Net OPEB Liability: At June 30, 2024 the City reported a net OPEB liability of $7,759,476. The net OPEB liability was measured from July 1, 2022 to June 30, 2023 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, 2023.

Actuarial Assumptions
The net OPEB liabilities in the June 30, 2023 actuarial valuations were determined using the following actuarial assumptions:

Valuation Date July 1, 2023
Measurement Date July 1, 2022 to June 30, 2023
Actuarial Assumptions:

Discount Rate 6.75%
Healthcare trend rates 5.50% to 4.00%
Salary increase 2.80%
Inflation rate 2.30%
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 ex-U.S. Equity 60.00% 5.90%
U.S fixed income 35.00% -0.90%
Cash Equivalents 5.00% -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. 99 City of Bishop
Notes to Financial Statements
June 30, 2024
43 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, 2024.

Plan Fiduciary
Total OPEB Liability Net Position Net OPEB Liability
(a) (b) (c)
Balances at 6/30/2023 $ (10,554,475) $ 4,113,953 $ (6,440,522) Changes for the year:

Service cost (388,448) (388,448)
Interest (714,282) (714,282)
Difference between expected and actual experience (1,753,557) (1,753,557) Change in assumptions (108,709) (108,709)
Contribution-employer-prior year 991,177 991,177
Net investment income 675,012 675,012
Benefit payments 733,907 (733,907) -
Administrative expense (20,147) (20,147)
Net changes (2,231,089) 912,135 (1,318,954)
Balances at 6/30/2024 $ (12,785,564) $ 5,026,088 $ (7,759,476) 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) $ 9,228,923 $ 7,759,476 $ 6,525,616 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 (4.5% Discount Rate 1% Increase (6.5%
decreasing to 3%) 5.5% decreasing to 4% decreasing to 5%) Net OPEB liability (asset) $ 6,426,453 $ 7,759,476 $ 9,361,772 OPEB Expense and Deferred Outflows and Deferred Inflows of Resources Related to OPEB For the fiscal year ended June 30, 2024, the City recognized OPEB expense of $1,361,295. 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, 2024, the City reported deferred outflows and inflows of resources related to OPEB from the following sources:
100
City of Bishop
Notes to Financial Statements
June 30, 2024
44 Note 10: Post-Retirement Health Care Benefits (Continued) Deferred Outflows Deferred Inflows
of Resources of Resources
Differences between expected and actual experience $ 1,336,043 $ (11,289.0) Changes in assumptions 225,474
Net difference between projected and actual earnings on retirement plan investments 586,453 (585,099)
District contributions subsequent to measurement date 754,807 Totals $ 2,902,777 $ (596,388)
$754,807 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, 2025.

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,
2025 $ (542,426)
2026 (435,527)
2027 (558,694)
2028 (14,935)
$ (1,551,582)
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, 2024 are summarized as follows:

Due Due Operating
To Other From Other Transfers
Fund Type Funds Funds In Out
General $ 19,196 $ 187,890 $ 500,000 $ -
Special Revenue 500,000
Capital Projects 187,890 27,213 27,213
Enterprise 19,196
Total $ 207,086 $ 207,086 $ 527,213 $ 527,213
Operating
Transfers
101
City of Bishop
Notes to Financial Statements
June 30, 2024
45 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: Prior Period Adjustment
Net position in the government wide statement of activities was increased $36,264 to recognize the Whitney Alley improvement project as construction in progress. The cost was recorded as an expense in the prior fiscal year.

Note 14: Economic Dependency
The City’s general fund revenue relies heavily on tourism, which provides transient occupancy taxes and sales taxes. During the 2023-24 fiscal year the City collected $3,641,255 in transient occupancy tax which accounted for 29% of general fund revenue. Tourism related spending also accounts for additional sales taxes generated at the City. Sales tax revenue was $5,421,564 or 43% of general fund revenue for the 2023-24 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 15: 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.

Note 16: Subsequent Events
On July 3, 2024 the City transferred $9,000,000 to the California CLASS investment pool in order to take advantage of higher interest rates.

The City has evaluated subsequent events through October 28, 2024, the date these financial statements were available for distribution.
102
City of Bishop

REQUIRED SUPPLEMENTARY INFORMATION

BUDGETARY COMPARISON SCHEDULE

GENERAL FUND
June 30, 2024
46 Variance
Original Final Favorable
Budget Budget Actual (Unfavorable)
Revenues
Taxes
Property - secured $ 540,000 $ 540,000 $ 645,044 $ 105,044 Property - unsecured 45,000 45,000 53,505 8,505
Prior year and other 31,000 35,000 18,376 (16,624)
VLF swap 350,000 350,000 423,385 73,385
Sales tax 5,000,000 5,000,000 5,421,564 421,564
DWP water agreement 232,799 232,799 232,799 -
Transient occupancy 2,750,000 3,300,000 3,641,255 341,255 Sales tax - public safety 10,000 15,000 15,542 542-
Real property transfer 8,500 8,500 13,359 4,859
Total taxes 8,967,299 9,526,299 10,464,829 938,529
Licenses and Permits
Business licenses 62,000 62,000 67,880 5,880
Use permits 6,900 8,000 10,770 2,770
Building permits 94,550 111,200 154,131 42,931
SB 1186/ADA
Environmental fee 3,500 1,000 120 (880)
Electrical franchise 32,000 32,000 48,849 16,849
TV franchise 10,000 10,000 9,893 (107)
Total licenses and permits 208,950 224,200 291,643 67,444 Intergovernmental
Motor vehicle fees 3,700 3,700 (3,700)
Homeowners 1,000 2,200 2,608 408
Reimbursement - highway sweeping 53,000 53,000 53,000 (0) Reimbursement Hwy 6 trash 45,000 45,000 45,000
Fire department reimbursements 146,500 108,527 135,115 26,588 Reimbursement - Bishop Unified School District
Peace officers training 18,000 9,500 10,736 1,236
Dispatch contracts 7,200 6,000 (6,000)
Grants 157,000 276,461 216,442 (60,019)
Total intergovernmental 431,400 504,388 462,901 (41,488) Fines, Forfeitures and Penalties
Parking citations and tow fees 12,765 8,930 11,552 2,622 Proceeds from litigation 136,594
Total fines, forfeitures and penalties 12,765 8,930 148,146 2,622 Charges for Current Services
Fingerprinting and public safety 25,000 23,500 25,986 2,486 After school program 98,000 92,000 83,581 (8,419)
Parks and recreation 174,060 158,115 165,894 7,779
Total charges for current services 297,060 273,615 275,461 1,846 Use of Money and Property
Interest and investment income 11,000 220,000 634,342 414,342 Rent 137,000 140,750 113,701 (27,049)
Total use of money and property 148,000 360,750 748,043 387,292 Other
Insurance refunds, reimbursements and dividends 31,331 31,331 36,555 5,224 Miscellaneous - all others 26,800 23,500 100,027 76,527 Total other 58,131 54,831 136,582 81,750
Total revenues 10,123,605 10,953,013 12,527,605 1,574,592 103
City of Bishop

REQUIRED SUPPLEMENTARY INFORMATION

BUDGETARY COMPARISON SCHEDULE

GENERAL FUND
June 30, 2024
47 Variance
Original Final Favorable
Budget Budget Actual (Unfavorable)
Total revenues (continued) 10,123,605 10,953,013 12,527,605 1,574,592 Expenditures
General Government
City Council 181,010 188,465 177,212 11,253
Administration - clerk 853,010 903,542 830,477 73,065
Finance 302,758 316,058 300,820 15,238
City treasurer 1,901 1,904 1,877 27
Legal service 157,997 233,997 226,659 7,338
IT 42,553 43,773 43,759 14
Insurance 304,430 306,454 307,593 (1,139)
Elections 1,500 1,700 1,485 215
Total general government 1,845,159 1,995,893 1,889,882 106,012 Public Ways and Facilities/Transportation
Building and grounds 153,055 171,697 158,661 13,036
Building 122,863 152,130 124,521 27,609
Planning 329,855 292,726 188,449 104,277
Street lighting, sweeping, maintenance 837,979 538,600 523,382 15,218 Total public ways and facilities/transportation 1,443,752 1,155,153 995,013 160,140 Public Safety
Police 4,467,352 4,519,543 4,353,418 166,125
Fire 696,913 500,894 386,512 114,382
Total public safety 5,164,265 5,020,437 4,739,930 280,508 Community Development
Parks and recreation 1,338,269 1,465,135 1,323,912 141,223 After school program 104,758 78,850 72,521 6,329
Community promotion 181,000 172,100 185,121 (13,021)
Total community development 1,624,027 1,716,085 1,581,554 134,531 Lease principal 119,410 123,165 31,226 91,939
Lease interest 3,587 (3,587)
Principal expense 33,758 (33,758)
Interest expense 6,502 (6,502)
Capital outlay 1,549,317 1,513,675 651,895 861,780
Total expenditures 11,745,930 11,524,408 9,933,347 1,591,064 Excess (deficit) of revenues over expenditures (1,622,325) (571,395) 2,594,258 3,165,653 Other Financing Sources (Uses)
Capital leases 148,724 148,724
Sale of property 2,131 2,131
Operating transfers in 500,000 500,000 500,000
Operating transfers out (150,000) (150,000) 150,000
Total other financing sources (uses) 350,000 350,000 650,855 300,855 Changes in fund balances $ (1,272,325) $ (221,395) 3,245,113 $ 3,466,508 Fund balance, beginning of fiscal year 12,050,867
Prior period adjustment (19,196)
Fund balance, end of fiscal year $ 15,276,784
104
City of Bishop

REQUIRED SUPPLEMENTARY INFORMATION

BUDGETARY COMPARISON SCHEDULE

MEASURE A-SPECIAL REVENUE FUND
June 30, 2024
48 Variance
Original Final Favorable
Budget Budget Actual (Unfavorable)

REVENUES
Taxes $ 784,000 $ 784,000 $ 890,403 $ 106,403
Total revenues 784,000 784,000 890,403 106,403
Other Financing Sources (Uses)
Operating transfers out (500,000) (500,000) (500,000) - Excess (deficit) of revenues over (under)
other financing sources (uses) $ 284,000 $ 284,000 390,403 $ 106,403 Fund balance, beginning of fiscal year 1,240,157
Fund balance, end of fiscal year $ 1,630,560
105

CITY OF BISHOP

REQUIRED SUPPLEMENTARY INFORMATION
SCHEDULE OF THE PLAN’S PROPORTIONATE SHARE OF THE NET PENSION LIABILITY JUNE 30, 2024
49 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
6/30/2024
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
6/30/2024
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%
6/30/2024* NA $4,286,032 478.80%
* Payroll is projected by actuary

73.42%

0.12418% $2,357,973 $1,695,887 139.04% 75.16%

76.95%
297.02% 84.19%

0.10628%
$1,050,335
$940,740
$1,281,978
$1,542,000
$688,185
528.95%
$1,172,131
$1,020,118

52.45%

51.64%

0.10670%
$5,499,753 $1,251,498 439.45%

85.02%
$2,684,428

0.08255%

0.07649% 75.42%
395.75%

33.79%
$752,320 36.06%

0.08684% $5,966,993 $1,128,081
$1,142,000 52.62%

76.65%
435.82%

56.21%
$1,014,025 56.00%
$1,047,401 52.75%
$1,249,583

54.26%
229.02%

0.07822% $4,882,959 $1,233,863
$5,526,383
$6,350,222 $1,341,548
$6,350,222
$1,268,052

0.11345%

0.10518% $4,211,943 $1,771,812
$1,839,471

0.10109%

77.72%
473.35%
$3,791,760 307.41% 80.93%
351.96% 80.12%

70.17%
$4,398,084

0.11968% $3,283,463

79.76%

84.13%

0.14844%
237.72%
$1,741,040

80.32%
283.31% 74.43%
Plan fiduciary net position
liability (asset) payroll covered-employee payroll the total pension liability

75.81%
$5,308,730 $1,787,347
252.80%

77.38%
$1,663,803
City's proportion City's proportionate City's
City's proportionate share

0.12048%
of the net pension liability
$1,694,679
of the net pension share of the net pension as a percentage of 216.49%
liability (asset)
$1,742,705 188.41%
$7,084,058
covered-employee (asset) as a percentage of its
$3,668,769

0.12577%

0.09477%
$4,185,221
$4,957,924
251.55%

0.13088%
$895,156 35.01%

0.11735% $5,868,103 $1,882,417
598.10%
495.35%
$1,233,451
311.73%
$1,184,419

73.95%

0.10979% 71.39%

0.11024% $4,650,245

84.19%
$1,714,172 289.23%
$4,932,525

0.10674%
106

CITY OF BISHOP

REQUIRED SUPPLEMENTARY INFORMATION

SCHEDULE OF CITY CONTRIBUTIONS
JUNE 30, 2024
50 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
6/30/2024
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
6/30/2024
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%
6/30/2024* $274,046 ($274,046) 30.61%
* Payroll is projected by actuary
$0 $940,740
$612,047 ($612,047) $0 $1,787,347
$194,616 $752,320
$1,249,583
$0

34.24%
$762,722 ($762,722) $0 $1,128,081 67.61%
$0 $1,268,052 35.56%
$0
$100,693 $688,185
$163,874 $1,542,000
$0
$36,997

32.56%
$696,107 ($696,107) $0 $1,172,131 59.39%

34.47%
$1,233,451
$0 $1,281,978
$1,839,471
$11,891 $1,014,025
($508,813)
($593,823)
$1,142,000
$1,020,118
($552,109) $0 $1,695,887
$593,823
($430,675)
($450,927)
$504,540 ($504,540) $0
$552,109
$1,233,863
$430,675
$450,927

27.43%
$646,762 ($646,762) $0 $1,251,498 51.68%
$508,813
City's covered-employee
required contribution deficiency (excess)
percentage of covered
$456,505 ($456,505) $1,771,812 25.76%
$1,742,705 15.78%
$1,694,679 18.16%
payroll employee payroll
$1,714,172 20.42%
$294,779 ($294,779) $1,663,803 17.72%
$0
$275,081 ($275,081)
to the contractually
$307,717 ($307,717)
$0
$350,005 ($350,005)
required contribution
Contractually Contribution

30.64%
$0
$0
$0

24.45%
$0

46.32%

50.79%
$0 $1,050,335
$425,695 ($425,695) $1,741,040
$377,896 ($377,896)

31.92%
$752,433 ($752,433) $0 $1,184,419 63.53%
$0
$0 $1,341,548 37.93%
$0 $895,156
$600,809 ($600,809) $0 $1,882,417
$1,047,401
$626,682 ($626,682) $0
107

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, 2024
51 Total OPEB liability 6/30/2024 6/30/2023 6/30/2022 6/30/2021 6/30/2020 6/30/2019 6/30/2018 Service cost $ 388,448 $ 316,067 $ 271,736 $ 247,177 $ 256,310 $ 232,949 $ 226,164 Interest 714,282 688,555 637,890 620,592 606,072 573,334 558,196 Changes in benefit terms
Differences between expected and actual experience 1,753,557 (39,516) 540,448 Changes of assumptions 108,709 499,268 (583,977)
Benefit payments** (733,907) (659,062) (666,980) (606,171) (590,486) (565,091) (555,279) Net change in total OPEB liability 2,231,089 345,560 702,398 261,598 228,367 241,192 229,081 Total OPEB liability-beginning (a). $ 10,554,475 $ 10,208,915 $ 9,506,517 $ 9,244,919 $9,016,552 8,771,762 8,542,681 Total OPEB liability-ending (b) $ 12,785,564 $ 10,554,475 $10,208,915 $ 9,506,517 $9,244,919 $9,012,954 $ 8,771,762 Plan fiduciary net position
Contributions-employer ** $ 991,177 $ 905,253 $ 728,833 $ 855,843 $ 661,790 $ 626,701 $ 622,608 Net investment income (loss) 675,012 (632,109) 963,409 115,101 179,763 208,674 241,990 Benefit payments (733,907) (659,062) (666,980) (606,171) (590,486) (565,091) (555,279) Administrative expenses (20,147) (1,168) (1,327) (1,573) (621) (2,364) (2,046) Net change in plan fiduciary net position 912,135 (387,086) 1,023,935 363,200 250,446 267,920 307,273 Plan fiduciary net position-beginning (c) 4,113,953 4,501,039 3,477,104 3,113,904 2,863,458 2,595,538 2,288,265 Plan fiduciary net position-ending (d) $ 5,026,088 $ 4,113,953 $ 4,501,039 $ 3,477,104 $3,113,904 $2,863,458 $ 2,595,538 Net OPEB liability-beginning (a)-(c) $ 6,440,522 $ 5,707,876 $ 6,029,413 $ 6,131,015 $6,153,094 $6,176,224 $ 6,254,416 Net OPEB liability-ending (b)-(d) $ 7,759,476 $ 6,440,522 $ 5,707,876 $ 6,029,413 $6,131,015 $6,149,496 $ 6,176,224 Plan fiduciary net position as a percentage of the total OPEB liability 39% 39% 44% 37% 34% 32% 30% Covered-employee payroll $ 3,192,825 $ 3,144,755 $ 2,715,795 $ 2,938,754 $3,175,934 $3,324,357 $ 3,023,018 District's net OPEB liability as a percentage of covered-employee payroll 243% 205% 210% 205% 193% 185% 204% Measurement date 6/30/2023 6/30/2022 6/30/2021 6/30/2020 6/30/2019 6/30/2018 6/30/2017 * 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. 108
City of Bishop
Note to Required Supplementary Information
June 30, 2024
52 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.
109

CITY OF BISHOP
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2024
The notes to the financial statements are an integral part of this statement 53 Special Capital
Revenue Project
Funds Funds Total
Assets
Cash and investments held by the City $ 968,004 $ 261,998 $1,230,002 Restricted cash and investments 3,683 3,683
Accounts receivable 17,647 17,647
Interest receivable 2,805 2,805
Prepaid expense 3,304 3,304
Loans/notes receivable 179,681 179,681
Due from other governments 43,673 43,673
Total assets $ 1,175,124 $ 305,671 $1,480,795
Liabilities and Fund Balances
Liabilities
Accounts payable $ 19,075 $ 37,128 $ 56,202
Accrued wages 1,505 1,505
Due to other funds 187,890 187,890
Total liabilities 20,580 225,018 245,597
Deferred Inflows of Resources
Deferred revenue-unearned 79,527 44,266 123,794
Total deferred inflows of resources 79,527 44,266 123,794 Fund Balances
Restricted 179,681 179,681
Nonspendable-prepaid items 3,304 3,304
Committed:

Capital projects 63,614 63,614
Public safety 313,167 313,167
Economic development 128,100 128,100
Public works programs 450,765 450,765
Unassigned (deficit) (27,227) (27,227)
Total fund balance 1,075,017 36,387 1,111,404
Total liabilities, deferred inflows
of resources and fund balances $ 1,175,124 $ 305,671 $1,480,795 110

CITY OF BISHOP
Combining Statement of Revenues, Expenditure and
Changes in Fund Balances
Nonmajor Governmental Funds
June 30, 2024
The notes to the financial statements are an integral part of this statement 54 Special Capital
Revenue Project
Funds Funds Total
Revenues
Intergovernmental $ 439,620 $ 125,336 $ 564,955
Use of money and property 9,041 9,041
Total revenues 448,661 125,336 573,996
Expenditures
Current:

Public ways and facilities/
transportation 108,654 108,655
Public safety 33,142 33,142
Community development 4,186 4,186
Lease principal 19,425 19,425
Lease interest 4,385 4,385
Principal expense 34,953 34,953
Interest expense 2,607 2,607
Capital outlay 217,796 188,657 406,453
Total expenditures 425,148 188,657 613,806
Excess (deficit) of revenues over expenditures
before other financing sources (uses) 23,513 (63,321) (39,810) Other Financing Sources (Uses)
Proceeds of debt 167,620 167,620
Operating transfers in 27,213 27,213
Operating transfers out (27,213) (27,213)
Total other financing sources (uses) 167,620 167,620
Net change in fund balances 191,133 (63,321) 127,810
Fund balances, beginning of fiscal year 883,884 99,708 983,592 Fund balances, end of fiscal year $ 1,075,017 $ 36,387 $ 1,111,402 111

CITY OF BISHOP
Combining Balance Sheet
Nonmajor Special Revenue Funds
June 30, 2024
The notes to the financial statements are an integral part of this statement 55 Gas Traffic Public Asset 09-STBG 6407 Permanent Local Tax Safety Safety Forfeiture Home Program Housing Allocation Totals Assets
Cash and investments held by the City $422,799 $ 8,141 $ 324,136 $ 5,301 $ 128,100 $ 79,527 $ 968,004 Restricted cash and investements 3,683 3,683
Accounts receivable 17,647 17,647
Interest receivable 2,805 2,805
Prepaid expense 3,304 3,304
Note receivable 179,681 179,681
Total assets $447,433 $ 8,141 $ 326,941 $ 5,301 $ 307,781 $ 79,527 $ 1,175,124 Liabilities, Deferred Revenue and Fund Balances
Liabilities
Accounts payable $ - $ - $ 19,075 $ - $ - $ - $ 19,075
Accrued wage 1,505 1,505
Total liabilities 1,505 19,075 20,580
Deferred Inflows of Resources
Deferred revenue-unearned 79,527 79,527
Total deferred inflows of resources 79,527 79,527
Fund Balances
Restricted 179,681 179,681
Nonspendable-prepaid items 3,304 3,304
Committed:

Public safety 307,866 5,301 313,167
Economic development 128,100 128,100
Public works programs 442,624 8,141 450,765
Total fund balances 445,928 8,141 307,866 5,301 307,781 1,075,017 Total liabilities, deferred revenue
and fund balances $447,433 $ 8,141 $ 326,941 $ 5,301 $ 307,781 $ 79,527 $ 1,175,124 112

CITY OF BISHOP
Combining Revenues, Expenditures, and
Changes in Fund Balances
Nonmajor Special Revenue Funds
June 30, 2024
The notes to the financial statements are an integral part of this statement 56 Gas Traffic Public Asset 09-STBG 6407 Permanent Local Tax Safety Safety Forfeiture Home Program Housing Allocation Totals Revenues
Intergovernmental $ 209,501 $ - $ 221,717 $ 4,216 $ - $ 4,186 $ 439,620 Use of money and property 371 8,670 9,041
Total revenues 209,872 230,387 4,216 4,186 448,661
Expenditures
Current:

Public ways and facilities/
transportation 108,654 108,654
Public safety 31,720 1,422 33,142
Community development 4,186 4,186
Lease principal 19,425 19,425
Lease interest expense 4,385 4,385
Principal expense 34,953 34,953
Interest expense 2,607 2,607
Capital outlay 16,043 201,753 217,796
Total expenditures 124,697 294,843 1,422 4,186 425,148
Excess (deficit) of revenues
over expenditures 85,175 (64,456) 2,794 23,513
Other Financing Sources (Uses)
Proceeds of debt 167,620 167,620
Total other financing sources (uses) 167,620 167,620
Net change in fund balances 85,175 103,164 2,794 191,133 Fund balances, beginning of fiscal year 360,753 8,141 204,702 2,507 307,781 883,884 Fund balances, end of fiscal year $ 445,928 $ 8,141 $ 307,866 $ 5,301 $ 307,781 $ - $1,075,017 113

CITY OF BISHOP
Combining Balance Sheet
Nonmajor Capital Projects Funds
June 30, 2024
The notes to the financial statements are an integral part of this statement 57 Local
East Line Bridge Valley Apt. CBBG Transportation Seibu To School Replacement Solar Project Fund Bike Path Totals
Assets
Cash and investments held by the City $ 154,118 $ 18,121 $ 89,759 $ - $ 261,998 Due from other governments 43,673 43,673
Total assets $ 197,791 $ 18,121 $ 89,759 $ - $ 305,671
Liabilities
Liabilities
Accounts payable $ 37,128 $ - $ - $ - $ 37,128
Due to other fund 187,890 187,890
Total liabilities 225,018 225,018
Deferred Inflows of Resources
Deferred revenue-unearned 44,266 44,266
Total deferred inflows of resources 44,266 44,266
Fund Balances
Committed:

Capital projects 18,121 45,493 63,614
Unassigned (deficit) (27,227) (27,227)
Total fund balances (27,227) 18,121 45,493 36,387
Total liabilities, deferred inflows
of resources and fund balances $ 197,791 $ 18,121 $ 89,759 $ - $ 305,671 114

CITY OF BISHOP
Combining Statement of Revenues, Expenditure, and
Changes in Fund Balance
Nonmajor Capital Projects Funds
June 30, 2024
The notes to the financial statements are an integral part of this statement 58 Local Local
East Line Bridge Valley Apt. CDBG Transportation Seibu To School Replacement Solar Project Fund Bike Path Totals
Revenues
Intergovernmental $ 107,549 $ - $ - $ 17,787 $ 125,336
Total revenues 107,549 17,787 125,336
Expenditures
Current:

Public ways and facilities/
Transportation -
Capital outlay 143,657 45,000 188,657
Total expenditures 143,657 45,000 188,657
Excess (deficit) of revenues over expenditures (36,108) (27,213) (63,321) Other Financing Sources (Uses)
Operating transfers in 27,213 27,213
Operating transfers out (27,213) (27,213)
Total other financing sources (uses) (27,213) 27,213 -
Net change in fund balances (36,108) (27,213) (63,321)
Fund balances, beginning of fiscal year 8,881 18,121 72,706 99,708 Fund balances, end of fiscal year $ (27,227) $ 18,121 $ 45,493 $ - $ 36,387 115

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iii. Unfunded liabilities. The City has multiple pension plans to fund, along with an OPEB plan to fund. When investment
returns on City cash have a low yield, City management and City Council should consider allocating unassigned fund balance to its pension funds in hopes of higher returns. This action would restrict the funding to the respective pension plan.

Throughout the past couple of years, the City has been able to earn a relatively high return on unassigned cash. When yields decrease, it would be prudent for the City to consider allocating unassigned fund balance to its pensions/OPEB.
iv. There are further factors to consider. The point of listing the above factors is to illustrate the nuance involved in analyzing the unassigned fund balance. This analysis is completed annually to provide City Council with an aggressive and conservative figure for additional capital outlay.
v. It’s my opinion that one should focus more on the City’s net position instead of the General Fund balance when assessing the effectiveness of the City’s operations, planning and execution.
• The City’s total net position increased by $2.54 million during FY 2023-24.
- This can be attributed to greater revenue than expenditure. - Additional details will be provided later in this report that provide context as to why revenue exceeded expenditure in an amount greater than expected.
- A positive total net position indicates that the City has enough resources to cover its obligations and maintain its operations. At the end of FY 2023-24, the City has a positive total net position. - A consistently increasing net position over time indicates that the City is operating with good fiscal management, running surpluses, and increasing its financial cushion. In recent years, the City has consistently increased its total net position.
- I would assert that the unrestricted net position for governmental activities is a more useful indicator of funding available for appropriation than the unassigned General Fund balance listed above.

The unrestricted net position for governmental activities listed on page 5 of the financial statements totals $6,084,842. If one were to subtract the cash reserve amount from this figure, the remainder would serve as a useful balance to consider for allocation to capital outlay or other uses.
3 120
• The City earned all-time highs in interest earnings and sales tax in FY 2023-24. Additionally, transient occupancy tax revenue exceeded City expectations.
• The City’s assets, net of depreciation, increased during FY 2023-24. - Land increased due to the City’s purchase of a right of way to complete the Seibu Path Project.
- Construction in progress increased due to the City initiating multiple infrastructure improvement projects that will span multiple years prior to completion.
- Building/site improvements increased slightly, due to small improvements to City owned buildings and locations.
- Equipment increased, mainly due to purchasing public safety equipment, including a Fire Department vehicle, as well as the purchase and installation of a new playground equipment structure in front of the City Park.
- Infrastructure increased
> the majority of work conducted in
relation to improving infrastructure is classified under construction in progress. These projects are larger in scope and require multiple years to complete.

Management’s assessment of economic factors and the FY 2024-25 budget:

Please read the “Economic Factors and Next Year’s Budget” section on page 8 of the financial statements. This section was drafted by City management to explain its approach to budgeting and strategic positioning.
4 121
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- Accumulated Depreciation: Accumulated depreciation is the total amount of depreciation expense recorded for a tangible asset since it was acquired. For the purpose of reviewing page 9 of the financial statements, the depreciable capital assets are listed at their acquisition cost and accumulated depreciation demonstrates the total amount of capital asset value diminished over time.

Capital Leases & Amortization:
- Capital Leases: A long-term lease agreement in which the lessee assumes most of the risks and rewards of ownership. During the life of the lease, the lessor retains ownership of the leased asset, but in most instances, the lessee has the ability to acquire the asset at the end of the lease term.
- Amortization: Amortization is the process of gradually paying off a debt. - For the purpose of reviewing page 9 of the financial statements, the City maintains leased assets that can be acquired at the end of the lease term and the accumulated amortization indicates the amount of the lease that has been paid to the lessor.

Deferred Outflows of Resources:
- Deferred outflows of resources are recorded on the statement of net position under assets, however, are a distinct line item that is separate from traditional assets.
- Deferred outflows of resources provide for future economic benefit.

The reason for this is that the outflow of resources has already occurred, but the associated expense will be recognized in a future period when the benefit is realized.
- The City records two separate categories of deferred outflows of resources.
i. Other Post Employment Benefits (OPEB): This refers to nonpension benefits provided by the City to its employees and/or retirees.
ii. Pensions: This refers to benefit plans provided by the City that provide income to employees after they retire.
6 123
Liabilities:
• The first subset listed is the City’s current liabilities. These are the City’s shortterm financial obligations that are due to be paid within one year and/or within the City’s end of fiscal year accrual period (60 days).
• The second subset listed is the City’s long-term liabilities. These are the City’s financial obligations that are due to be paid in more than one year. • 93% of the City’s liabilities on June 30th, 2024 consist of pension and OPEB liability. These two long-term liabilities should be consistently monitored and considered whenever the City makes significant financial decisions. These liabilities can be affected by external factors, such as investment market performance. So, even if the City contributes to its pension/OPEB plans at an acceptable rate throughout a year, external factors could result in a net increase in liability. Conversely, the City could contribute at an inadequate rate and the liability could decrease based on positive market performance. Therefore, it’s my opinion that the City should always maintain financial flexibility with the purpose of managing these liabilities over time.

Deferred Inflows of Resources
- Although this section is listed under liabilities, it’s not a liability in the traditional definition of liabilities.
- Deferred inflows of resources reflect transactions where cash or value has been received, but the corresponding benefits will occur in a future period.
- The City records three separate categories of deferred inflows of resources.
i. Leases: This refers to leases in which the City is the lessor. ii. Other Post Employment Benefits (OPEB): This refers to nonpension benefits provided by the City to its employees and/or retirees.
iii. Pensions: This refers to benefit plans provided by the City that provide income to employees after they retire.

Net Position:
• Net position represents the difference between the City’s assets plus deferred outflows and its liabilities plus deferred inflows of resources. Net position is similar to equity in corporate/business accounting. For the purposes of the City of Bishop, the net position reflects the value of the City after liabilities are settled. • A positive net position indicates that the City has more resources than obligations, a negative net position would indicate financial distress. • It’s my opinion that the City should strive to increase its net position on an annual basis. A negative change in net position signals some sort of financial distress. 7 124
Net Investment in Capital Assets
- This figure represents the amount of the City’s net position tied to capital assets, net of the debt related to the assets
Restricted Net Position
- This figure represents the amount of the City’s net position that is legally or externally restricted for a specific purpose. - As it pertains to the City of Bishop, this amount is invested in a Section 115 Trust. The Section 115 Trust is used by the City to prefund its pensions and OPEB.

Unrestricted Net Position
- Unrestricted net position is the amount of the City’s net position that is not subject to external restrictions or earmarked for specific purposes.

Therefore, this is the amount that the City can use for any lawful purpose to support operations, address unforeseen expenses, or fund new initiatives.
- A healthy unrestricted net position allows the City to prepare for future uncertainties without relying upon external borrowing.
- My current perspective with regard to unrestricted net position is to straddle the intent to maintain and grow a positive position, while maximizing service to the public. To carry out this perspective, I attempt to be fully aware of our fluid position, our cash reserve figure, and current needs/future goals. Constructing an efficient operating budget and attempting to hold ourselves accountable to the operating budget is the primary annual step in ongoing realization of the abovementioned perspective and plan. In other words, if we budget effectively and efficiently, and do our best to be accountable to the promise of our budget, we are on the right path the maximizing the prospects of City longevity, while also maximizing the level of service provided to the public in both the short and long term. 8 125
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Total variance of the above 60 accounts: $3,089,837.58
Total change in General Fund balance in FY 2023-24: $3,245,113.00 One noteworthy point with regard to revenue, the City earned all-time highs in multiple revenue categories. Looking back at our budgeting process, it would have been unreasonable and irresponsible to budget for an amount that wasn’t earned in any prior year or substantiated by growth indicated by trends. All-time high revenue earnings are indicated by highlighter in the above revenue table.

The governmental funds statements are tied to the government-wide statements.

Again, I would recommend that readers review the footnotes included in the financial statements to understand the relationship between statements.

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roughly halfway through FY 2023-24, and the fund now projects to operate at a gain in future years and remain solvent for the foreseeable future.

SMHP assets are limited to cash, land, and a small amount of construction in progress. All depreciable assets are fully depreciated. The construction in progress includes money spent on a design for a road/sidewalk improvement project. The City intends to seek grant funding for construction of the SMHP road/sidewalk improvement project.

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• Between the operating income and non-operating revenues, the Sewer Fund’s net position increased by $331,886.
• At this time, I do not have any concerns to express with regard to the financial position of the Sewer Fund.

Sunrise Mobile Home Park:
• When considering operations, SMHP operated at a $7,732 loss. Even with the adjustments to full-time personnel expense allocations, an operating loss was expected at year’s end. It’s also expected that the SMHP Fund will operate at a gain in FY 2024-25.
• Non-operating revenues totaled $18,476 and consisted exclusively of interest earnings.
• Between the operating loss and the interest earnings, the net position of the SMHP Fund increased by $10,744.
• Now that the operating budget of the fund is balanced, a substantial amount of the unrestricted fund balance of the SMHP Fund should be considered for capital project use (if needed).
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Note 7, Long-Term Liabilities: This note summarizes the City’s long-term liabilities, inclusive of compensated employee absences, capital leases, lease liability, OPEB liability, and net pension liability.

Note 8, Fund Balances – Governmental Funds: This note provides background with regard to City policy on fund balance reporting requirements and a concise fund balance report to outline governmental funds.

Note 9, Defined Benefit Pension Cost-Sharing Employer Plan: This note provides background and detail with regard to the City’s pension plans and the calculations/actuarial methods associated with determining net pension liabilities.

Note 10, Other Post Employment Benefits (OPEB): This note provides similar information to note 9, but for the City’s OPEB plan rather than its pension plans.

Note 11, Interfund Transactions: This note describes how the City can allocate resources from one fund to another and also outlines the allocation of resources between funds throughout FY 2023-24.

Note 12, Revenue Limitations Imposed by California Proposition 218: This note provides background and context with regard to the City of Bishop and Proposition 218.

Note 13, Prior Period Adjustment: This note explains the need for a prior period adjustment to be made during FY 2023-24. The adjustment pertains to the City’s Whitney Alley Improvement Project and proper classification of money spent in a prior year as construction in progress and not recorded as an expense in the period during which the cash was spent.

Note 14, Economic Dependency: This note describes the City’s dependency on tourism for financial stability. This dependency should always be considered when substantial financial decisions are made.

Note 15, Commitments and Contingencies: This note describes grants and the potential for audit by grantor and the effects of audit findings on granted funds. 21 138
Note 16, Subsequent Events: This note details a substantial transaction of the City subsequent to the June 30th
, 2024, end of fiscal year. The transaction was a $9,000,000 transfer of funds from LAIF to California CLASS. The purpose of the transaction was to earn a larger interest yield with a higher frequency of compounding. 22 139

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it does not exceed its budget. It’s my opinion that the City budgeted for general government expenses well, with a 5% unspent margin.

Public Ways, Facilities, & Transportation: The City spent $160,140 less than it budgeted. There is room for improvement in budgeting for this subcategory, as the unspent margin is 14%. The majority of the unspent margin is within the Planning Department, and the main reason for unspent funds within the Planning Department is that the City budgeted to spend the full amount of the Prop 68 Green Infrastructure Grant, however, only a portion of the total was spent. The City will consider adjusting its budgeting practice with regard to grant revenue and expense.

Public Safety: The City spent $280,508 less than it budgeted. It’s my opinion that the City budgeted well for public safety costs, as the unspent margin is 5-6%.

Community Development: The City spent $134,531 less than it budgeted. It’s my opinion that there’s a slight opportunity for improvement in budgeting, mainly within parks and recreation, but the unspent margin within this subcategory is reasonable.

Capital Outlay: The City spent $861,780 less than it budgeted. It’s my opinion that the City can improve its capital outlay budgeting. The reason for the unspent funds is that the City budgeted the full amount of a capital project, but the capital project takes multiple years to complete. The City could attempt to budget for the year’s estimated expense rather than the full cost of the capital project when it’s known that the project will span multiple years.

Changes in Fund Balances
Based on the City’s final budget, the City intended for the general fund balance to decrease by $221,395. In actuality, the general fund balance increased by $3,245,113.

If one assumes a 5% budgeting margin on both revenues and expenditures, the budgeting margin would total $1,141,371. The remainder of budget to actual variance, after accounting for the stated margin would total $2,325,137.

The City could have done a better job in budgeting for expenses, mainly with regard to grants and capital outlay. Moving forward, the City will attempt to improve its budgeting practices on these two points of focus. In general, operational budgeting was conducted efficiently.

The remainder of variance in budget to actual performance is due to revenues earned in excess of budget. To me, FY 2023-24 is somewhat of an outlier with regard to revenues earned in comparison to historical performance. It would have been unrealistic and irresponsible for the City to budget revenues in the amounts in which they were earned at the end of the year. In an attempt to improve budgeting of revenues, the City will introduce FY 2023-24 performance data into it’s forecast modeling in an attempt to better forecast performance. Whether FY 2023-24 is the new normal, or somewhat of an outlier with regard to revenue is a question that should be asked and assessed. The City plans to analyze its own data, along with the data of a 24 141
third-party analyst, to best answer that question and continually improve financial planning.

Measure A Fund:

To summarize the budgetary comparison for the Measure A Fund, revenues were budgeted based on historical trends, and actual performance surpassed the budget by 14%. The City budgeted for an operating transfer out in the amount of $500,000 and this amount was actually transferred out to the City’s General Fund. The result of this activity is that the Measure A fund balance increased by $390,403, with a total ending fund balance of $1,630,560. The purpose of the Measure A Fund is to supplement the City’s General Fund. The appropriate uses of the fund are to support general operations and/or capital additions of the City. The remaining balance and anticipated revenue of the fund should be considered for capital needs or operational support. The City is taking this fund into account when considering the future direction and needs of the City of Bishop and its residents.
25 142
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manage its fiduciary net position as effectively as possible, while monitoring the total OPEB liability.
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31 148
Agenda Item: 9.B
Date of Meeting: November 12, 2024
Department: Community Services
To: City Council
From: Dan McElroy
Subject: First Reading and Introduction of a Proposed Ordinance Amending Section 9.24.020 The City of Bishop Ordinances, Unlawful Acts in the Park, in order to Prohibit Fishing.

Prepared On: November 4, 2024
Attachments: Ordinance - Prohibiting Fishing in City Park

STAFF REPORT
Background/History:

The Bishop City Park is hub of many community activities. The act of fishing in the Park Pond and Bishop Creek has become an issue. and this has been brought to our staff's attention.

Due to fishing, staff has noticed an increase in trash, lures, hooks and fishing line left on the ground. These items left can cause birds and wildlife to become entangled, not to mention the safety concerns of hooks and trash being left which could injure any user that comes in contact with these items.

Analysis/Discussion:

Through staff discussion, the Community Services Department would like to expand and amend the Ordinance 9.24.020 to include the section of Bishop Creek in the City Park to no fishing. The Bishop Park Pond is already included in this ordinance, this amendment would allow staff the post the creek area with no fishing signs, thus dispelling any confusion by the public and staff.

Economic Impacts:

None
Budget Impacts:

None
Legal Review:

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

Recommended Action:

Council consideration to approve the first reading and introduction of the proposed Ordinance amending Section 9.24.020. Unlawful Acts in the Park, in order to prohibit fishing by title only. 149
An Ordinance of the City Council of the City of Bishop, State of California, Amending Section

9.24.020 The City of Bishop Code of Ordinances, Unlawful Acts in the Park, in Order to Prohibit Fishing
Approved By: Deston Dishion 11/4/2024
Approved By:

Approved By:

Approved By:
150
1 ORDINANCE NO.

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF BISHOP, STATE OF CALIFORNIA, AMENDING SECTION 9.24.020 THE CITY OF BISHOP CODE OF

ORDINANCES, UNLAWFUL ACTS IN THE PARK, IN ORDER TO PROHIBIT FISHING WHEREAS, the City of Bishop is responsible for providing for the health, safety and welfare of its residents, visitors, animals, wildlife, and water supply; and WHEREAS, under Cal. Const. art. XI, §7, cities may make and enforce within their limits all local, police, sanitary and other ordinances not in conflict with general laws; and WHEREAS, subsection I of Section 9.24.020 of the City of Bishop Code of Ordinances currently prohibits fishing in the city park pond; and
WHEREAS, it has been brought to the City’s attention that increasing numbers of individuals are creek fishing in the city park; and
WHEREAS, those using the creek for fishing have been leaving behind fishing line and hooks, which creates health and safety hazards for people and birds; and WHEREAS, the City Council reasonably believes that these health and safety hazards could be avoided by making it unlawful to fish in the city park; and WHEREAS, the City of Bishop, California, pursuant to the provisions of the California Environmental Quality Act (“CEQA”) (Cal. Pub. Res. Code §§21000 and following) and State CEQA Guidelines (14 CCR §§15000 and following) has determined that this ordinance is not a project under CEQA pursuant to Title 14, Section 15378 (b)(5) of the California Code of Regulations;

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF BISHOP DOES HEREBY ORDAIN AS FOLLOWS:

SECTION 1. The above recitals are true and incorporated into this ordinance.

SECTION 2. Subsection 9.24.020 of the City of Bishop Code of Ordinances is hereby amended, to read as follows:

9.24.020 – Unlawful acts in public park.

Within the city park, no person shall do any of the following specified acts:

A. Lead or let loose any animal or fowl of any kind in, through, or across the city park.

However, dogs on leash may be taken through and across the city park on established roads or pathways to any part of the city park specifically designated as a dog park area for purposes of using such dog park area;
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2 B. Enter, be or remain in the city park while in the possession of or while consuming any alcoholic beverage;
C. Be in the city park between the hours of 10:00 p.m. and 6:00 a.m. of the following day without a special permit issued by the city;
D. Light or maintain any fire except in a stove, fire circle or other place provided for that purpose;
E. Participate in golf, archery or model airplane flying in the city park except in areas specifically designated for such purpose;
F. Drive any vehicle other than on roads, trails, or driveways provided for that purpose; G. Misuse, destroy or mutilate any park property of the city located in the city park; H. Molest, injure or kill any bird or mammal, or disturb its habitat in the city park; I. Swim or enter onto the ice within the city park pond; J. Fish within the city park pond or creek.

SECTION 3. ENVIRONMENTAL DETERMINATION. The proposed ordinance has been reviewed for compliance with CEQA, the CEQA Guidelines, and the City’s environmental procedures. Because the proposed ordinance is an administrative activity which will not result in direct or indirect physical changes to the environment, it has been found to be not a project under Section 15378 (b)(5) of the CEQA Guidelines.

SECTION 4. INCONSISTENCIES. Any provision of the Bishop Code of Ordinances or appendicies thereto inconsistent with the provisions of this ordinance, to the extent of such inconsistencies and/or further, is hereby repealed or modified to the extent necessary to affect the provisions of this ordinance.

Introduced at a regular meeting of the City Council on the ___ day of ____, 2024, by the following roll call vote:
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3 MOTION:

AYES:

NOES:

ABSENT

ABSTAINED
Passed and approved at the regular meeting of the City Council on the ____ day of ____, 2024, by the following roll call vote:

MOTION:

AYES:

NOES:

ABSENT:

ABSTAINED:

ATTEST:
_____________________ __________________________
Robin Picken, City Clerk Jose Garcia, Mayor
APPROVED AS TO FORM:
______________________
Dean J. Pucci, City Attorney
153
Agenda Item: 9.C
Date of Meeting: November 12, 2024
Department: Police
To: City Council
From: Nate Derr
Subject: Second Reading and Adoption of a Proposed Ordinance Relating to Regulating Encampments and Sleeping on Public Property
Prepared On: October 30, 2024
Attachments: Ordinance - Relating to Encampments and Sleeping on Public Property

STAFF REPORT
Background/History:

On June 28th 2024 the US Supreme court ruled on Grants Pass v. Johnson concerning the enforcement of anti-camping laws and their implications for homelessness. Specifically, it involves a legal challenge to ordinances that criminalize the act of sleeping in public spaces.

The case centers around whether such laws violate the Eighth Amendment's prohibition on cruel and unusual punishment, especially in the context of a person who is homeless and has no viable alternative to sleeping in public.

In response to growing concerns about public health and safety, California Governor Gavin Newsom issued an executive order that impacts how cities handle anti-camping laws. The order allows and encourages cities to enforce such laws more strictly but emphasizes the need for balancing enforcement with providing sufficient shelter and services for homeless individuals.

The Grants Pass v. Johnson case and Governor Newsom's executive order are connected through their focus on balancing enforcement of anti-camping laws with the rights and needs of homeless individuals. The case addresses constitutional concerns about criminalizing homelessness, while the executive order provides a framework for cities to enforce these laws responsibly.

Analysis/Discussion:

Currently the City of Bishop does not have a camping ordinance. This leaves Officers little to 154
no direction when addressing camping or sleeping on public property within the City limits. The proposed Ordinance with attached response procedure and abatement form including a resource guide for individuals experiencing homelessness, will put the City of Bishop in line with State and Federal standards and into compliance with State and Federal law regarding camping on public property.

Additionally this will align with the City of Bishop's strategic plan Mission 1: Build and create community and support a vibrant, pedestrian-friendly city by investing in public spaces and supporting downtown events and activities.

Economic Impacts:

This item would provide for a more family friendly downtown, which can increase overall business revenue.

Budget Impacts:

There are no budget impacts.

Legal Review:

City Attorney Pucci has reviewed this item and finds it complies with the law.

Recommended Action:

Council consideration to approve the second reading and adoption of the proposed ordinance by title only.

An Ordinance of the City Council of the City of Bishop, State of California, Amending Title 8 of the Bishop Municipal Code by Adding Chapter 8.05 Relating to the Regulating of Encampments and Sleeping on Public Property and Determining Such Ordinance to be Exempt From Environmental Review Under the California Environmental Quality Act.

Approved By: Ethan Aukee 10/30/2024
Approved By: Robin Picken 10/30/2024
Approved By: Deston Dishion 11/5/2024
Approved By:
155
City of Bishop Ordinance No. ___ 1
ORDINANCE NO. _____

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF BISHOP, STATE OF CALIFORNIA, AMENDING TITLE 8 OF THE BISHOP
MUNICIPAL CODE BY ADDING CHAPTER 8.05 RELATING TO THE

REGULATING OF ENCAMPMENTS AND SLEEPING ON PUBLIC

PROPERTY AND DETERMINING SUCH ORDINANCE TO BE EXEMPT

FROM ENVIRONMENTAL REVIEW UNDER THE CALIFORNIA
ENVIRONMENTAL QUALITY ACT.

WHEREAS, the City of Bishop is committed to protecting the life, health, and safety of its residents and all the people within the geographical boundaries of the City; and WHEREAS, on June 28, 2024, the U.S. Supreme Court issued its decision in Johnson v. City of Grants Pass, Oregon. Among other things, the Supreme Court held that the Eighth Amendment does not prohibit cities from enforcing laws regulating camping on public property (144 S.Ct. 2202); and
WHEREAS, the Council finds that certain public lands within the City’s geographical boundaries pose significant health and safety hazards to people who make shelters and stay overnight in these areas; and
WHEREAS, the Council finds that some of these public lands are environmentally sensitive and may be significantly damaged by unregulated human activity; and WHEREAS, all legal prerequisites to the adoption of this Ordinance have occurred.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF BISHOP DOES HEREBY ORDAIN AS FOLLOWS:

SECTION 1: Chapter 8.05 of the Bishop Municipal Code (Camping on Public Property) is hereby amended in its entirety to read as follows:
§ 8.05.010. Purpose
§ 8.05.020. Definitions
§ 8.05.030. Prohibited– Unauthorized sleeping, camping, and storage of personal property on public property
§ 8.05.040. Exceptions
§ 8.05.050. Enforcement
§ 8.05.010 – Purpose
The public streets and areas within the city should be readily accessible and available to residents and the public at-large for use consistent with the public area’s designated purpose. The use of these areas for camping purposes or storage of personal property interferes with the rights of others to use the areas for the purposes for which those 156
City of Bishop Ordinance No. ___ 2
areas were intended. This chapter aims to maintain public streets and areas within the city in a clean and accessible condition.
§ 8.05.020. Definitions
The following definitions apply to the use of these terms for purposes of this chapter:
“Camp” means to place, erect, maintain, pitch or occupy camp facilities and/or to use camp paraphernalia.
“Camp facility” includes, but is not limited to, tents, huts, or other temporary physicial shelters, including but not limited to, cots, beds, sleeping bags, hammocks or bed rolls. “Camp paraphernalia” includes, but is not limited to, tarpaulins, cots, beds, sleeping bags, hammocks or non-city-designated cooking facilities, and similar equipment. “Public property” means any publicly owned property in the city, including any of the following; public parks, public alleyways, public parking lots, public passageways, public right-of-ways, publicly owned or maintained landscaped areas or greenbelts, sidewalks, curbs, public educational institutions, including properties owned by Bishop Unified School District, or other government-owned properties located within the city. “Sleep” means sleeping at any time between the hours of 10:00 p.m. and 6:00 a.m. in or on any public property or on any streets, sidewalks, alleys, public rights-of-way, or any other public property within the city.
“Store” means to put aside or accumulate for use when needed, to put for safekeeping, to place or leave in a location.
“Street” includes, but is not limited to, all highways, avenues, lanes, alleys, courts, places, squares, sidewalks, parkways, curbs, or other public ways in this city which have been or may hereafter be dedicated and open to public use, or such other public property so designated in any law of this state.
§ 8.05.030. Prohibited – Unauthorized sleeping, camping, and storage of personal property on public property
It is unlawful for any person to sleep, camp, and/or store personal property on any public property within the city.
§ 8.05.040. Exceptions
This chapter shall not apply to the following:
a. Anyone sleeping or camping in a specified camping area designated by the city. The City Council may, by resolution, establish one or more specified camping areas. Such camping areas, if any, may be located on public property.
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City of Bishop Ordinance No. ___ 3
b. Any event involving camping that is approved or sponsored by the city. § 8.05.050. Enforcement
The provisions of this ordinance shall be enforced by the Bishop City Police Department or designated enforcement officers. Upon discovering a violation, the enforcement officer shall issue a warning to the individual involved, providing a reasonable amount of time to vacate the area.

Failure to comply with the warning may result in a citation or a fine. Violation of this Chapter may be prosecuted as a misdemeanor subject to the fines in the Bishop Municipal Code Chapter 1.14.

Section 2: Compliance with CEQA. The City Council finds that this Ordinance is not subject to the California Environmental Quality Act (“CEQA”), pursuant to Sections 15060(c)(2) (the activity will not result in a direct or reasonably foreseeable indirect physical change in the environment) and 15060(c)(3) (the activity is not a project as defined in Section 15378) of the CEQA Guidelines, California Code of Regulations, Title 14, Chapter 3, because it has no potential for resulting in physical change to the environment, directly or indirectly.

Section 3. Effective Date. This Ordinance shall be in full force and effect 30 days after its passage and adoption in accordance with Government Code section 36937.

Section 4. Severability. If any section, subsection, subdivision, sentence, clause, phrase, or portion of this Ordinance, or the application thereof to any person or place, is for any reason held to be unconstitutional or invalid by the decision of a court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of this Ordinance or its application to other persons or places.

Section 5. Publication. The City Clerk shall certify to the passage of this Ordinance by the City Council of the City of Bishop, California, and cause the Ordinance to be published once within 15 days after passage in a newspaper of general circulation published and circulated in the City in accordance with Government Code section 36933.

PASSED, APPROVED AND ADOPTED this ___ day of November, 2024. ____________________________
Jose Garcia, Mayor
Attest:

By: ____________________________
Robin Picken, City Clerk
158
Agenda Item: 9.D
Date of Meeting: November 12, 2024
Department: Administration
To: City Council
From: Deston Dishion
Subject: Amendment 1 to the Agreement between the County of Inyo, The Bishop Paiute Tribe and the City of Bishop for the Provision of Emergency Medical Services Cost Sharing.

Prepared On: November 5, 2024
Attachments: Cost Share Agreement - 1st Amendment - 6-30-25 Extension-11-4-24 EMS Cost Share MOU - FINAL - Oct 30 2023

STAFF REPORT
Background/History:

In October of 2023 the City of Bishop entered into a cost sharing agreement with Inyo County and the Bishop Paiute Tribe to share costs for emergency medical services (EMS) for the greater Bishop Area. This agreement was intended to provide EMS in our area until an Exclusive Operating Area (EOA) could be reestablished. The term of the agreement was for 18 months and will expire on December 31, 2024.

Analysis/Discussion:

As of today the EOA has not been reestablished and will not be by December 31 of this year, therefore an extension of the current agreement needs to be completed. Currently the City of Bishop and Inyo County, with the assistance of AP Triton, are nearly ready to release the Request for Proposals to re-establish the EOA. As you all are aware, the EOA can not be awarded until the State of California approves the contract. It is hoped that this can be completed by June 30, 2025, but that remains to be seen.

The financial contributions from each of the 3 parties will remain the same and are based on population of each and shown in the following table.

COST SHARING METHODOLOGY
Entity Population Total Population % Through 12/31/24 1/1/25-6/30/25 City of Bishop 3,831 29.59% $102,151 $37,586
Bishop Paiute
Reservation
1,920 14.83% $51,196 $18,837
Count of Inyo 7,195 55.58% $191,850 $70,590
159
Total 12,946 $345,197 $127,014
Economic Impacts:

The City of Bishop residents and the Bishop area residents as a whole rely on EMS daily and this is an excellent use of tax payer funds.

Budget Impacts:

Upon approval of this contract amendment, the budget for expense account 001-011-52015, Professional Services, will be increased by $37,586.

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 Amendment 1 to the Emergency Medical Cost Sharing Agreement in an amount Not To Exceed $37,586, and authorize the City Administrator to sign.

Approved By: Deston Dishion 11/5/2024
Approved By: Ethan Aukee 11/6/2024
Approved By: Robin Picken 11/6/2024
Approved By:
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County of Inyo Standard Contract Amendment

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Bishop City CouncilNovember 12, 2024

Bishop City Council
November 12, 2024