Agenda — Brawley City Council, October 7, 2025 (part 1 of 2)

Brawley City Council &
Successor Agency to Brawley
Community Redevelopment Agency
Regular Meeting Agenda
October 07, 2025, at 5:00 PM
City Council Chambers
383 Main Street
Brawley, California 92227
This meeting will be broadcast live at https://brawley-ca.granicus.com/ViewPublisher.php?view_id=1 Gil Rebollar, Mayor Ana Gutierrez, City Clerk
JJ Galvan, Mayor Pro-Tempore William S. Smerdon, Acting City Treasurer Timothy Kelley, Council Member William S. Smerdon, City Attorney John Grass, Council Member Rebecca Terrazas-Baxter, City Manager/ Perry Monita, Council Member Executive Director

CALL TO ORDER

ROLL CALL

INVOCATION

PLEDGE OF ALLEGIANCE

1. APPROVAL OF AGENDA

2. CLOSED SESSION

CONFERENCE WITH REAL PROPERTY NEGOTIATORS
Property: La Paloma Subdivision - Unit 2
Agency negotiator: City Manager and Public Works Director Negotiating parties: La Paloma Development, Inc.

Under negotiation: Development Conditions
CONFERENCE WITH LEGAL COUNSEL—ANTICIPATED LITIGATION
Significant exposure to litigation pursuant to paragraph (2) or (3) of subdivision (d) of Section 54956.9: (Four Cases)

3. PUBLIC APPEARANCES/COMMENTS (Not to exceed 4 minutes) This is the time for the public to address the Council on any item not appearing on the agenda that is within the subject matter jurisdiction of the City Council. The Mayor will recognize you and when you come to the microphone, please state your name for the record. You are not allowed to make personal attacks on individuals or make comments which are slanderous, or which may invade an individual’s personal privacy.

Please direct your questions and comments to the City Council.

Any member of the public is invited to submit public comments in advance of the meeting to be read at the meeting. Please email your questions to [email protected] or call 760-351-3048 any time before 2:30 PM, - October 07, 2025.
a. Public Comments for Items not on the Agenda.
b. Presentation of Proclamation in Recognition of National 4-H Week. Presented by Mayor Gil Rebollar.
c. Presentation of Proclamation in Recognition of Domestic Violence Awareness Month. Presented by Mayor Gil Rebollar.
d. Presentation of Proclamation in Recognition of Fire Prevention Week. Presented by Mayor Gil Rebollar.
e. Presentation of Annual Cattle Call Park Clean-Up. Presented by Cassandra Costa, Correctional Reentry Coordinator and Community Service Liaison, Imperial County Sheriff’s Office.

4. CONSENT AGENDA
a. Approve City Council Meeting Minutes:
• September 16, 2025
• September 23, 2025, Special Meeting Minutes
(2 attachments)
b. Approve accounts payable: August 30, 2025, to September 19, 2025. (2 attachments)
c. Approve the Resolution 2025- to appoint Library Board Trustee. (3 attachments)
d. Approve the Consideration of City Positions on Pending State Legislation and Authorization to Submit Letters to the Governor Prior to October 12, 2025, Bill Action Deadline.
(2 attachments)
e. Approve and authorize Amendment No. 2 to the Agreement with STC Traffic, Inc. to provide continued Professional Engineering Services for continued Construction Management for the Traffic Signal Synchronization and Intelligent Transportation Systems Project in an amount not to exceed $48,660.00 for the completion of the project and authorize the City Manager to execute all documentation in relation to this Amendment No. 2.
(2 attachments)
f. Approve the purchase of a John Deere wide area riding lawn mower in the amount of $77,354.18.
(3 attachments)
g. Approve the Parcel Map (PM) 24-01 for recordation as the project is consistent with the City of Brawley General Plan, Subdivision Ordinance, and Zoning Ordinance. (6 attachments)
h. Approve the awarding of the Latigo Green Space Tree Planting Project bid to West Coast Arborist, Inc in the amount of $31,737.40.
(6 attachments)
i. Approve the awarding of the LED Sports Facility Lighting Replacement Project bid to Sfadia, Inc. in the amount of $28,000.00.
(4 attachments)

5. REGULAR BUSINESS
a. Potential action to receive and file the Annual Financial Reports for Fiscal Year Ended June 30, 2024.Presented by Siliva Luna, Finance Director. (4 attachments)
b. Potential action to approve Resolution Opposing California Proposition 50 – Use of Legislative Congressional Redistricting Map Amendment. Presented by Councilman Timothy Kelley.
(2 attachments)
c. Potential action to review and approve Joint Exploratory Property Disposal Agreement with Brawley Elementary School District (BESD). Presented by Rebecca Terrazas Baxter, City Manager.
(2 attachments)
d. Potential action to review and approve the change order for pool repair and allow the City Manager negotiating authority to modify the change order as needed.

Presented by William Smerdon, City Attorney.
(5 attachments)
e. Potential action to approve agreement with The Holt Group, Inc. for the Design of the South Brawley Street Maintenance Project Phase II in an amount not to exceed $58,955.00 and authorize the City Manager to execute all documentation concerning this project. Presented by Rom Medina, Public Works Director. (2 attachments)
f. Potential action to approve MOU between City of Brawley and Chamber of Commerce for greater Brawley to provide sponsorship for the 2025 Cattle Call festivities through financial and in-kind contributions. Presented by John Tang, Interim Parks and Recreation Manager.
(2 attachments)

6. CITY MANAGER REPORT
a. Discussion regarding reorganization dates.

7. CITY COUNCIL MEMBER REPORTS

8. CITY ATTORNEY REPORT

9. INFORMATIONAL REPORTS
.

ADJOURNMENT: Regular Meeting October 21, 2025 @ 6:00 PM, 383 Main Street, Brawley, California. Supporting Documents are available for public review in the Office of the City Clerk, 383 Main Street, Brawley, California 92227 - Monday through Friday during Regular Business Hours; Individuals who require special accommodations are requested to give 48 hours prior notice. Contact: Office of the City Clerk @ 760-351-3048.

Ana Gutierrez, City Clerk

CITY OF BRAWLEY
September 16, 2025
The City Council of the City of Brawley, California, met in regular session at 5:00 p.m. in the City Council Chambers. The date, time, and place of said meeting were duly established. The City Clerk attests to the agenda's posting pursuant to Cal. Govt. Code § 54954.2.

REGULAR MEETING:

Mayor Rebollar called the meeting to order at 5:00 p.m.

PRESENT: Monita, Grass, Kelley, Galvan, Rebollar
PRESENT VIA ZOOM: None
ABSENT: None
INVOCATION: Chris VanKyke, Pastor at Gateway Church
PLEDGE OF ALLEGIANCE: CM Galvan

1. APPROVAL OF AGENDA
The Agenda was approved. m/s/c Grass/Monita/5-0
Comments may be heard here:
https://brawley-ca.granicus.com/ViewPublisher.php?view_id=1

2. CLOSED SESSION
CONFERENCE WITH LEGAL COUNSEL—ANTICIPATED LITIGATION
Significant exposure to litigation pursuant to paragraph (2) or (3) of subdivision (d) of Section 54956.9:
(Four Cases)
City Attorney – Council was provided information on 3 cases 4th case nothing to report.

CONFERENCE WITH REAL PROPERTY NEGOTIATORS
Property: APN: 046-349-004-000
Agency negotiator: City Manager
Negotiating parties: Brawley Elementary School District Under negotiation: Potential release of the City's reverted interest City Attorney - Council gave directions to staff to bring back the item in open session.

CONFERENCE WITH REAL PROPERTY NEGOTIATORS
Property: La Paloma Subdivision - Unit 2
Agency negotiator: City Manager and Public Works Director Negotiating parties: La Paloma Development, Inc.

Under negotiation: Development Conditions
City Attorney - Council gave directions to staff to bring back the item in open session.

Comments may be heard here:
https://brawley-ca.granicus.com/ViewPublisher.php?view_id=1

3. PUBLIC APPEARANCES/COMMENTS: (Not to exceed four minutes) This is the time for the public to address the Council on any item not appearing on the agenda that is within the subject matter jurisdiction of the City Council. The Mayor will recognize you, and when you come to the microphone, please state your name for the record. You are not allowed to make personal attacks on individuals or make comments that are slanderous or that may invade an individual’s personal privacy. Please direct your questions and comments to the City Council. 4a
Any member of the public is invited to submit public comments in advance of the meeting to be read at the meeting. Please email your questions to [email protected] or call 760-351-3048 any time before 2:30 PM, September 16, 2025
a. Public Comments on Items not on the Agenda.
➢ D'Ann Luckey, Assistant Swim Coach for BUHS – Lions Center Pool. ➢ Linda Rubin – Resident to discuss the Pool.
➢ Jonathan Sabater, President of the Firefighters Association & Eloy Martinez (nominated as Firefighter of the Year for Brawley – Announcements
Comments may be heard here:
https://brawley-ca.granicus.com/ViewPublisher.php?view_id=1 b. Fire Department Open House Presentation. Presented by Juan Rodelo, Deputy Fire Chief.

Open House Invitation
Comments may be heard here:
https://brawley-ca.granicus.com/ViewPublisher.php?view_id=1

4. CONSENT AGENDA:
m/s/c Rebollar/Kelley/5-0
Items are approved by one motion. Council Members or members of the public may request that consent items be considered separately at a time determined by the Mayor. a. Approved City Council Meeting Minutes:

January 7, 2025.

January 21, 2025
May 15, 2025 (Special Meeting)
September 2, 2025
September 5, 2025 (Special Meeting)
b. Approved Accounts Payable: August 16, 2025, to August 29, 2025. c. Approved to receive and file the Fourth Quarter Fiscal Year 2024/25 Treasury Report for the Quarter Ended June 30, 2025.
d. (Pulling Item for a future Council meeting) Proposition 4: Salton Sea Funding Allocation Request by the Salton Sea Authority.
e. (Approved with correction from East to North 3rd) the Second reading of Ordinance 2025-03 establishing installation of four-way signs for the intersection of A Street and North 3rd Street. f. Approved the Second reading of Ordinance 2025-04, Implementing City Ordinance Chapter 19J outlining unauthorized use of shopping carts.
g. Approved Second Reading of Ordinance 2025-05 Amendment of Article III of Chapter 19 of the Brawley Municipal Code.
h. Approved Augment Request No. 2 to the 2022 Contract with First Carbon Solutions (FCS) for an additional $166,960 to continue performing work on the Draft Supplemental Environmental Impact Report (EIR) and relevant technical analyses for the Rancho Los Lagos Specific Plan. 4a
i. Approved, Ratification and approval of Change Order No. 1 for Project Specification No. 2025-09, Hinojosa Water Tower Demolition, for $15,739.00 and authorize the City Manager to execute all documentation concerning this project.
j. Approved to Award Specification No. 2023-02 Ocotillo Springs Class II Bicycle Lanes and Sidewalks Installation Improvements Project to LC Paving & Sealing, Inc. in an amount of $1,297,434.50 and authorize a 10% contingency in an amount of $129,743.45 (if needed) for a total amount of $1,427,177.95 and authorize the City Manager to execute all documentation concerning this project. k. Approved various vehicles as surplus property as established by the 2022 City's Surplus Policy. l. (Approved with corrective language to award the project to Big J Fencing) and authorize staff to proceed with the installation of a new perimeter fence at the Wastewater Treatment Plant to improve site security and safety for both City employees and the public.

Comments may be heard here:
https://brawley-ca.granicus.com/ViewPublisher.php?view_id=1

5. REGULAR BUSINESS:
a. Potential action to adopt a Resolution authorizing the Human Resources Department of the City of Brawley to access state and federal level summary criminal history information for employment, volunteer, and contract positions. Presented by Sylvia Vizacarra, Human Resources Administrator. m/s/c Grass/Monita/5-0
Comments may be heard here:
https://brawley-ca.granicus.com/ViewPublisher.php?view_id=1 b. Potential action to authorize the sale of alcohol and waive the street closure fee, as well as all fees related to the Cattle Call festivities. Presented by April Hodgson, Parks and Recreation Coordinator. m/s/c Grass/Kelley/5-0
Comments may be heard here:
https://brawley-ca.granicus.com/ViewPublisher.php?view_id=1 c. Discussion regarding amending city ordinance(s) to address vacant and abandoned buildings within city limits. Presented by Denise Garcia, Special Projects Manager.

Comments may be heard here:
https://brawley-ca.granicus.com/ViewPublisher.php?view_id=1

6. INFORMATIONAL REPORTS
a. Monthly Staffing Report for August 2025

7. CITY MANAGER REPORT:

I received confirmation from Cal Vet that the Brawley Memorial Wall is registered.

Team California COB was mentioned in Site Selection Magazine.

Special meeting September 23, 2025, workshop setting goals for upcoming year @ 4:00 pm.

Comments may be heard here:
https://brawley-ca.granicus.com/ViewPublisher.php?view_id=1

8. CITY COUNCIL MEMBER REPORTS:

The City Council reports are available on the City of Brawley’s website and on the City’s audio record of the meeting.

Comments may be heard here:
https://brawley-ca.granicus.com/ViewPublisher.php?view_id=1

9. CITY ATTORNEY REPORT:

Comments may be heard here:
https://brawley-ca.granicus.com/ViewPublisher.php?view_id=1 The meeting was adjourned at 7:25 p.m.

_______________________________
Ana Gutierrez, City Clerk
4a

CITY OF BRAWLEY
September 23, 2025
The City Council of the City of Brawley, California, met in a special meeting at 4:00 p.m. in the Teen Center.

The date, time, and place of said meeting were duly established. The City Clerk attests to the agenda's posting pursuant to Cal. Govt. Code § 54954.2.

SPECIAL MEETING:

Mayor Rebollar called the meeting to order at 4:00 p.m.

PRESENT: Monita, Grass, Kelley, Galvan, Rebollar
PRESENT VIA ZOOM: None
ABSENT: None
INVOCATION: CM Grass
PLEDGE OF ALLEGIANCE: CM Monita

1. APPROVAL OF AGENDA
The Agenda was approved. m/s/c Galvan/Grass/5-0

2. PUBLIC APPEARANCES/COMMENTS: (Not to exceed four minutes) This is the time for the public to address the Council on any item not appearing on the agenda that is within the subject matter jurisdiction of the City Council. The Mayor will recognize you, and when you come to the microphone, please state your name for the record. You are not allowed to make personal attacks on individuals or make comments that are slanderous or that may invade an individual’s personal privacy. Please direct your questions and comments to the City Council.

3. REGULAR BUSINESS:
m/s/c Kelley/Rebollar/5-0
a. Potential action to approve and adopt the attached Resolution No. 2025-40 accepting the Grant Offer from Southwest Border Regional Commission (SBRC) for Water and Sewer Infrastructure Expansion for Housing and Economic Development Projects and delegating authority to the City Manager to execute the Grant documents and authorize the required budget adjustments. Presented by Rom Medina, Director of Public Works.

4. WORKSHOP:
a. General Governance Training- 4:00 P.M. to 6:00 P.M. Presented by Gerry Preciado, 34th Street Consulting
b. Goal Setting- 6:30 P.M. to 8:30 P.M. Moderated by Gerry Preciado, 34th Street Consulting The meeting was adjourned at 8:02 p.m.
_______________________________
Ana Gutierrez, City Clerk
4a.1
City of Brawley
City Council
Oct 07, 2025
Agenda Item No. 4b.1

STAFF REPORT
To: City Council
From: Marcela Tapia, Assistant Finance Director
Prepared by: Jesse Sanchez, Sr. Accounting Assistant
Subject: Demand check registers processed from August 30, 2025 to September 19, 2025 RECOMMENDATION:

Approve demand check registers processed from August 30, 2025 to September 19, 2025.

BACKGROUND INFORMATION:

Routine bills and payroll processed between Council meetings included the following:

All Bank Codes Check Summary
Utility refunds included the following:

Date Range: 5/28/2025 – 9/19/20225
4b
FISCAL IMPACT:

No additional fiscal impact to approve these reports.

ALTERNATIVES:

None.

ATTACHMENTS:

1. Check Report by Check Number

2. UB Refunds Transaction Report (Date Range: 5/28/2025 – 9/19/2025) REPORT COORDINATED WITH (other than person preparing the staff report):

None.

REPORT APPROVAL(S):

Staff, Title or Consultant, Agency Status – Date of Status Rebecca Terrazas-Baxter, City Manager Approved – 09/25/2025 Silvia Luna, Finance Director Approved – 09/24/2025
4b
9/23/2025 10:20:06 AM Page 1 of 17
Check Report
City of Brawley By Check Number
Date Range: 08/30/2025 - 09/19/2025
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount Bank Code: US Bank-US Bank Operating Account
00924 Johnson Controls Fire 09/04/2025 EFT 0.00 -1,126.97 1048 02242 Andrade Acquisitions 09/04/2025 EFT 0.00 96,883.09 1058 Application 3 Invoice 09/03/2025 Police Department Remodel 0.00 44,841.04 Application 4 Invoice 09/03/2025 Police Department Remodel 0.00 52,042.05 02405 Brawley Analytical Inc. 09/04/2025 EFT 0.00 450.00 1059 001379 Invoice 09/03/2025 Water Testing/Labs 0.00 450.00 02569 Carahsoft Technology Corp. 09/04/2025 EFT 0.00 13,464.76 1060 IN2041819 Invoice 09/03/2025 Lumu Cybersecurity Service - Subscription 0.00 13,464.76 02613 Entravision Communications Corporation 09/04/2025 EFT 0.00 786.00 1061 764541-7 Invoice 09/03/2025 Grant Outreach 0.00 286.00
764560-7 Invoice 09/03/2025 Outreach for Ocotillo Grant 0.00 500.00 02547 Finch, Thornton & Baird, LLP 09/04/2025 EFT 0.00 2,620.02 1062 210725 Invoice 09/03/2025 Legal Services 0.00 1,912.50
210726 Invoice 09/03/2025 Legal Services 0.00 707.52
02362 Garage Door Repairs Gallo Inc 09/04/2025 EFT 0.00 4,200.00 1063 1349 Invoice 09/03/2025 Chain Link Fence Repair/Adj/Concrete Cur… 0.00 4,200.00 00924 Johnson Controls Fire 09/04/2025 EFT 0.00 1,126.97 1064 53158992 Invoice 07/18/2025 Annual Alarm Fire Inspection 0.00 861.18 53228777 Invoice 08/28/2025 Replace set of FDC caps anc calc card 0.00 265.79 00925 Johnson Controls Security Solutions 09/04/2025 EFT 0.00 365.41 1065 41616148 Invoice 08/29/2025 Alarm Monitoring/Admin/Sep 2025 0.00 365.41 02471 Sloan Electric Corporation 09/04/2025 EFT 0.00 114,338.40 1066 574559 Invoice 09/03/2025 VFD'S FOR THE WWTP 0.00 114,338.40 02526 Bound Tree Medical LLC 09/11/2025 EFT 0.00 879.86 1067 85900561 Invoice 09/09/2025 Medical Equiptment & Supplies 0.00 438.18 85900562 Invoice 09/09/2025 Medical Equiptment & Supplies 0.00 441.68 02405 Brawley Analytical Inc. 09/11/2025 EFT 0.00 879.50 1068 001395 Invoice 09/10/2025 Water Testing/Labs 8/26/25 0.00 450.00 001400 Invoice 09/10/2025 Water Testing/Labs 8/27/25 0.00 429.50 02279 Capture Technologies Inc. 09/11/2025 EFT 0.00 20,000.00 1069 3861 Invoice 09/10/2025 CAPTURE INV 3861 0.00 14,150.00 3862 Invoice 09/10/2025 CAPTURE INV 3862 0.00 5,850.00
02450 Governmentjobs.com Inc 09/11/2025 EFT 0.00 2,719.00 1070 INV-139374 Invoice 09/10/2025 Perform Setup/Quantity 147 0.00 2,719.00 02278 Grady Dexter Dutton 09/11/2025 EFT 0.00 3,885.00 1071 25031 Invoice 09/11/2025 Project Management Services 0.00 3,885.00 02571 Health and Human Resource Center Inc 09/11/2025 EFT 0.00 4.20 1072 E0353099 Invoice 09/10/2025 Employee Assistance Program/Oct 2025 0.00 4.20 00924 Johnson Controls Fire 09/11/2025 EFT 0.00 935.16 1073 24921314 Invoice 09/10/2025 Extiguisher Inspection/WTP 0.00 681.37 53275819 Invoice 09/01/2025 Safety & Personal Equiptment Fee/Inspect… 0.00 253.79 02346 LexisNexis Risk Solutions FL Inc. 09/11/2025 EFT 0.00 1,944.25 1074 4b.1
Check Report Date Range: 08/30/2025 - 09/19/2025
9/23/2025 10:20:06 AM Page 2 of 17
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 1300109107 Invoice 09/10/2025 AVCC Annual Subscription Fee/March 2025 0.00 385.00 1300121571 Invoice 09/10/2025 AVCC Annual Subscription Fee/April 2025 0.00 385.00 1300135049 Invoice 09/10/2025 AVCC Annual Subscription Fee/May 2025 0.00 385.00 1300147202 Invoice 09/10/2025 AVCC Annual Subscription Fee/June 2025 0.00 385.00 1300161908 Invoice 09/10/2025 AVCC Annual Subscription Fee/July 2025 0.00 404.25 01347 Polydyne Inc 09/11/2025 EFT 0.00 10,159.43 1075
1953088 Invoice 09/10/2025 Clarifloc WE-1474 0.00 10,159.43 02624 QQCW Topco LLC 09/11/2025 EFT 0.00 111.96 1076
ARB227109 Invoice 09/09/2025 Car Wash Membership/FD 0.00 55.98 ARB233169 Invoice 09/09/2025 Car Wash Membership/FD 0.00 55.98 00145 Vestis Group, Inc. 09/11/2025 EFT 0.00 106.20 1077 5220566618 Invoice 09/09/2025 Mat/Dust Mop 0.00 106.20
02405 Brawley Analytical Inc. 09/18/2025 EFT 0.00 450.00 1078 001410 Invoice 09/16/2025 Water Testing/Labs 9/3/25 0.00 450.00 02751 D Fence CO Inc 09/18/2025 EFT 0.00 12,975.00 1079 Q0791 Invoice 09/17/2025 Teen Center renovation- fence and keypad… 0.00 12,975.00 00575 Enterprise FM Trust 09/18/2025 EFT 0.00 74,418.00 1080 FBN5420407 Invoice 09/15/2025 R & M Cost/Unit Leases/Maint Fees/Sep 2… 0.00 74,418.00 02362 Garage Door Repairs Gallo Inc 09/18/2025 EFT 0.00 18,800.00 1081 1351 Invoice 09/15/2025 Service Repair/Gate Opener 0.00 3,200.00 1355 Invoice 09/17/2025 Station 1 Stall Doors 0.00 15,600.00 02278 Grady Dexter Dutton 09/18/2025 EFT 0.00 2,960.00 1082 25034 Invoice 09/17/2025 Project managment Services 0.00 2,960.00 02346 LexisNexis Risk Solutions FL Inc. 09/18/2025 EFT 0.00 404.25 1083 1300175351 Invoice 09/15/2025 AVCC Annual Subscription Fee/Aug 2025 0.00 404.25 02766 LibraryPass, Inc. 09/18/2025 EFT 0.00 1,320.95 1084 10356 Invoice 09/16/2025 Comics Plus-Public Library/10/1/25 - 9/30… 0.00 1,320.95 02760 Daniel Grimaldo 09/16/2025 Regular 0.00 -200.00 306796 00002 360 Business Products 09/04/2025 Regular 0.00 142.45 307060 OE-68783-1 Invoice 08/29/2025 Packaging Tape 0.00 33.04 OE-68783-2 Invoice 08/29/2025 Copy Paper 0.00 109.41
00009 AA Electric 09/04/2025 Regular 0.00 4,260.10 307061 2620 Invoice 09/03/2025 Replace sub panel/New circuits/Breakers/L… 0.00 4,007.28 2623 Invoice 09/02/2025 New outlets installation/Teen Center 0.00 252.82 00015 Acme Safety & Supply Corp 09/04/2025 Regular 0.00 692.80 307062 170397-00 Invoice 09/02/2025 Hi-Intensity Sign 0.00 692.80 00028 AE Consulting, Inc. 09/04/2025 Regular 0.00 12,450.00 307063 09515 Invoice 09/03/2025 Design engineering services for Runway 8/… 0.00 12,450.00 00040 Airwave Communications Ent Inc 09/04/2025 Regular 0.00 729.26 307064 451023 Invoice 09/03/2025 Troubleshoot & Repair/VHF Paging Picking… 0.00 729.26 02019 All Valley Fence and Materials 09/04/2025 Regular 0.00 312.49 307065 25-2217 Invoice 09/02/2025 Fence Materials 0.00 312.49
00076 Allstar Fire Equipment Inc 09/04/2025 Regular 0.00 679.69 307066 266681 Invoice 09/02/2025 Coat/Patch Sewn 0.00 679.69
00084 Alsco American Linen Div Steiner Corp 09/04/2025 Regular 0.00 426.88 307067 LYUM1896614 Invoice 08/29/2025 Cleaning Services/Supplies/WWTP 0.00 143.21 LYUM1901384 Invoice 08/29/2025 Cleaning Services/Supplies/Rec 0.00 29.20 LYUM1904254 Invoice 09/02/2025 Cleaning Srvcs/Supplies/PD 0.00 184.03 4b.1
Check Report Date Range: 08/30/2025 - 09/19/2025
9/23/2025 10:20:06 AM Page 3 of 17
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount LYUM1904261 Invoice 08/29/2025 Cleaning Services/Supplies/WTP 0.00 70.44 02370 Athens Insurance Service Inc 09/04/2025 Regular 0.00 539.80 307068 23026259 Invoice 09/02/2025 Overpayment/Adriana Ruiz/7/9/25 - 7/11… 0.00 539.80 02737 Atkinson, Andelson, Loya, Ruud & Romo 09/04/2025 Regular 0.00 4,050.00 307069 758004 Invoice 09/02/2025 Profess. Srvcs/Impartial WrkPlace Investig… 0.00 4,050.00 00176 Auto Zone Inc #2804 09/04/2025 Regular 0.00 129.23 307070 02804482429 Invoice 09/02/2025 AC Refigerant/Blower Motor/Wiper Blade 0.00 121.78 02804483356 Invoice 09/03/2025 Multi-Purpose Funnel 0.00 7.45 00203 Behavioral Analysis Training Inc. 09/04/2025 Regular 0.00 575.00 307071 IV01154 Invoice 09/03/2025 Investigative Interview&Interrog/O Garcia… 0.00 575.00 00211 Biblionix 09/04/2025 Regular 0.00 3,217.00 307072 11371 Invoice 08/29/2025 Apollo Integrated Library System/9/15/25 -… 0.00 3,217.00 00228 Brawley Ace Hardware 09/04/2025 Regular 0.00 846.65 307073 B15665/2 Invoice 09/02/2025 Propane Bulk/Gallon 0.00 23.87 B15863/2 Invoice 09/02/2025 Bit Set/Sand Sponge/Cold Weld/Drill Bit 0.00 88.24 B16360/2 Invoice 09/02/2025 Circuit Breaker Tester 0.00 42.40 B16557/2 Invoice 08/29/2025 Freezer Bags/Hose/Weed & Grass Killer/To… 0.00 78.46 B17049/2 Invoice 09/02/2025 Spray Paint 0.00 32.57
B17322/2 Invoice 09/02/2025 Coffe Maker 0.00 54.36
B17441/2 Invoice 09/02/2025 AC Air Filter 0.00 14.83
B18308/2 Invoice 09/02/2025 Joint Compound/Taping Knife/Tape/Lumb… 0.00 95.80 B18428/2 Invoice 09/02/2025 Ground Receptacle/Wire/Switch Box 0.00 46.08 B18455/2 Invoice 09/03/2025 Shop Towels/Cloths/Bucket/Scissors/Insec… 0.00 155.90 B18545/2 Invoice 09/03/2025 Rakes/Hose 0.00 116.32
B18953/2 Invoice 09/02/2025 Insulation Kraft FCD 0.00 43.49 B19224/2 Invoice 09/02/2025 Toilet Wand/Kit 0.00 28.25
B19277/2 Invoice 09/03/2025 Pump Armor Fluid/Paint Roller Cover 0.00 26.08 00299 Canon Financial Services Inc 09/04/2025 Regular 0.00 2,183.15 307074 41627992 Invoice 09/02/2025 Main Overage July & Contract Charge Aug… 0.00 100.92 41627993 Invoice 08/29/2025 Contract Charge/Library/Aug 2025 0.00 105.36 41627994 Invoice 09/03/2025 Contract Charge/PW/Sep 2025 0.00 404.56 41627997 Invoice 09/02/2025 Copier Usage/Contract Charge/PD/Aug 20… 0.00 943.57 41627998 Invoice 09/03/2025 Maint Overage July/Contract Charge/WW… 0.00 133.59 41627999 Invoice 09/03/2025 Maint Overage July/Contract Charge/PW/… 0.00 495.15 00322 Cavendish Square 09/04/2025 Regular 0.00 202.33 307075 CAL352839I Invoice 08/29/2025 Cultures of the World Library Set/Books 0.00 202.33 00387 Consolidate Electrical Dist 09/04/2025 Regular 0.00 879.24 307076 1964-1017591 Invoice 08/29/2025 Metal Halide Bulbs 0.00 879.24 00392 Core & Main LP 09/04/2025 Regular 0.00 2,478.11 307077 X600029 Invoice 09/03/2025 Shut-Off Tool/Repair Clamp/Municipex Pi… 0.00 2,478.11 02191 Data Ticket Inc 09/04/2025 Regular 0.00 253.00 307078 182474 Invoice 09/02/2025 Code Enforcing Processing/SSN Search/July… 0.00 253.00 00458 David Pham 09/04/2025 Regular 0.00 688.50 307079
9-25Travel Invoice 09/03/2025 Travel Adv/POST Supervisory Course/Sep 8… 0.00 688.50 00493 Desert Air Conditioning Inc 09/04/2025 Regular 0.00 400.00 307080 315793 Invoice 09/02/2025 Service Repair/AC 0.00 400.00 02560 Desert RV Service & Towing LLC 09/04/2025 Regular 0.00 695.00 307081 1924 Invoice 09/02/2025 Labor/Window Tint/Unit 253 0.00 695.00 00498 Desert Valley Power Systems 09/04/2025 Regular 0.00 1,806.00 307082 4b.1
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Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 3353 Invoice 09/26/2025 Oil Service/Generator Load Bank Test/Cat … 0.00 1,806.00 00512 DLT Solutions, LLC 09/04/2025 Regular 0.00 11,443.79 307083 SI705724 Invoice 09/03/2025 Engineering Software 0.00 11,443.79 00531 EA Electric 09/04/2025 Regular 0.00 4,475.00 307084 INV307 Invoice 08/29/2025 Troubleshoot Generator Instruments/Unit… 0.00 2,240.00 INV308 Invoice 08/29/2025 Electrical/Instrument Work/Installed Red L… 0.00 2,235.00 00549 EH Wachs 09/04/2025 Regular 0.00 359.89 307085
INV237394 Invoice 09/02/2025 Rechargeable Battery Replacement 0.00 359.89 00569 Empire Southwest LLC 09/04/2025 Regular 0.00 2,415.00 307086 EPWK0667597 Invoice 08/29/2025 Troubleshoot Fuel Leak/Generator #110 0.00 2,415.00 00613 Events By Liz 09/04/2025 Regular 0.00 451.00 307087 3687 Invoice 09/03/2025 Decoratios/Sr Appreciation Event 0.00 451.00 00626 Farmers Land Leveling, Inc 09/04/2025 Regular 0.00 29,407.05 307088 240466 Invoice 09/03/2025 Purchase of Rock & Asphalt Products 0.00 28,429.25 240474 Invoice 09/03/2025 Purchase of Rock & Asphalt Products 0.00 977.80 00629 Federal Express Corp 09/04/2025 Regular 0.00 13.64 307089 8-955-65264 Invoice 09/02/2025 Postage 0.00 13.64
00635 Ferguson Enterprises Inc 09/04/2025 Regular 0.00 125.12 307090 5611864 Invoice 08/29/2025 Metering Carts 0.00 125.12
02327 Garda CL West Inc. Lockbox #233209 09/04/2025 Regular 0.00 395.87 307091 10827976 Invoice 09/03/2025 Armored Transportation Services/Septem… 0.00 395.87 00720 GovConnection Inc 09/04/2025 Regular 0.00 3,687.58 307092 76741500 Invoice 08/29/2025 ClickShare Bar Core 0.00 2,798.20 76763040 Invoice 09/02/2025 Curved Monitor 0.00 889.38
00741 Hach Company Inc 09/04/2025 Regular 0.00 199.00 307093 14620377 Invoice 08/29/2025 Field Instrument Evaluation 0.00 199.00 00748 HDL Coren & Cone 09/04/2025 Regular 0.00 4,204.70 307094 SIN052579 Invoice 09/03/2025 Property Tax Analysis 0.00 3,409.70 SIN053894 Invoice 09/03/2025 2024-25 ACFR Statistical Package 0.00 795.00 00759 Hinderliter, De Llamas & Associates 09/04/2025 Regular 0.00 7,182.33 307095 SIN053675 Invoice 09/03/2025 Contract Sales Tax and Audir Recovery Fee… 0.00 7,182.33 00763 Home Grown Apparel 09/04/2025 Regular 0.00 791.19 307096 46118 Invoice 09/02/2025 Pants/Polo Shirt/Logo Patch/Alter. Shirt/… 0.00 718.34 46124 Invoice 09/02/2025 Waiste Duty Belt/Sgt. J Morales 0.00 72.85 00776 I. V. Termite & Pest Control 09/04/2025 Regular 0.00 55.00 307097 0354241 Invoice 09/03/2025 Commercial Building/General Pest Control… 0.00 55.00 02614 Imperial Flying Service, Inc. 09/04/2025 Regular 0.00 4,400.00 307098

07.01.2025 Invoice 09/03/2025 Airport Manager and Fixed Base Operator 0.00 2,200.00

08.01.2025 Invoice 09/03/2025 Airport Manager and Fixed Base Operator 0.00 2,200.00 00807 Imperial Landfill Inc 09/04/2025 Regular 0.00 71.47 307099 4136-000022505 Invoice 09/02/2025 Animal Control Diposal 0.00 71.47 00861 Jade Security Systems Inc 09/04/2025 Regular 0.00 98.97 307100 0225964 Invoice 08/29/2025 Monitoring Electronic Security System/Te… 0.00 98.97 02056 John Tang 09/04/2025 Regular 0.00 43.08 307101
8-25Reimburse Invoice 09/03/2025 Pizza/Summer Camp/Pool Day 0.00 43.08 00927 Jonathan Blackstone 09/04/2025 Regular 0.00 2,015.95 307102 4b.1
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Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 9-25Travel Invoice 09/03/2025 Travel Adv/Executive Development Course… 0.00 2,015.95 02777 JSI Inc. 09/04/2025 Regular 0.00 222.83 307103
8-25Refund Invoice 09/03/2025 Refund Overpayment/R00031955/1/24/23 0.00 222.83 00995 Kaz-Bros Design Shop 09/04/2025 Regular 0.00 565.36 307104 12690 Invoice 08/29/2025 Polos 0.00 565.36
00979 K-C Welding Rentals Inc 09/04/2025 Regular 0.00 700.96 307105 52570 Invoice 08/29/2025 Cee Channel/Return Channel Inv 52198 0.00 71.11 52688 Invoice 08/29/2025 Chain Loop 0.00 29.35
52823 Invoice 09/03/2025 Safety Boots/Luciano Garcia 0.00 239.24 52824 Invoice 09/03/2025 Safety Boots/David Trevino 0.00 239.24 52827 Invoice 09/03/2025 Angles/Flat Bars 0.00 122.02
01022 L.N. Curtis & Sons 09/04/2025 Regular 0.00 543.75 307106 INV972462 Invoice 08/29/2025 Boots 0.00 543.75
01025 LaBrucherie Irrigation Supp LLC 09/04/2025 Regular 0.00 487.63 307107 OM49762 Invoice 09/03/2025 Mesh Sandcloth/Wire Brush 0.00 22.07 OM49777 Invoice 09/03/2025 Coupling/Schedule 80/Ball Valve/Adapter… 0.00 465.56 01096 Mallory Safety & Supply LLC 09/04/2025 Regular 0.00 417.75 307108 6227748 Invoice 08/29/2025 Spill Kits 0.00 417.75
02309 Mark Cano 09/04/2025 Regular 0.00 1,470.71 307109 9-25Travel Invoice 09/03/2025 Travel Adv/ICI Mngmt. & Suprv. of Detect/… 0.00 1,470.71 01183 McNeece Bros Oil Company 09/04/2025 Regular 0.00 147.05 307110 369660 Invoice 09/02/2025 Fuel 0.00 49.05
369887 Invoice 09/02/2025 Fuel 0.00 98.00
01184 MCR Technologies, Inc 09/04/2025 Regular 0.00 3,056.96 307111 43908 Invoice 09/03/2025 ISCO Refrigerator w/Compressor 0.00 3,056.96 02418 Michael Garcia 09/04/2025 Regular 0.00 981.69 307112 9-25Travel Invoice 09/03/2025 Travel Adv/Pistol Mounted Optics Course/… 0.00 981.69 02034 Nth Generation Computing, Inc. 09/04/2025 Regular 0.00 5,739.38 307113 46920H Invoice 09/03/2025 Cybersecurity Awareness Training Subscrip… 0.00 5,739.38 01279 NuCO2 09/04/2025 Regular 0.00 58.45 307114
81008911 Invoice 08/29/2025 CO2 MK9 Detector/Sensor Kit/LC Pool 0.00 58.45 01282 O'Reilly Auto Parts 09/04/2025 Regular 0.00 131.50 307115 2648-169348 Invoice 09/02/2025 Coolant/Air Freshener 0.00 131.50 01341 Pitney Bowes Inc 09/04/2025 Regular 0.00 45.75 307116 8-25Postage Invoice 09/02/2025 Postage/PD 0.00 45.75
02715 Primo Brands 09/04/2025 Regular 0.00 58.19 307117 05G8730147066 Invoice 09/02/2025 Water/Cooler Rental/PD/July 2025 0.00 58.19 01361 Pro Record Storage Inc 09/04/2025 Regular 0.00 255.58 307118 0032544 Invoice 09/03/2025 Storage/Tracking/Shredding/HR/Aug 2025 0.00 255.58 01403 Raul Bernal 09/04/2025 Regular 0.00 105.00 307119 8-25Reimburse Invoice 09/03/2025 T4 Treatment Renewal/SWRCB 0.00 105.00 01424 Regina A Kim 09/04/2025 Regular 0.00 1,110.97 307120 9-25Travel Invoice 09/03/2025 Travel Adv/2025 Training & Tech Seminar/… 0.00 1,110.97 01453 RN Enterprises 09/04/2025 Regular 0.00 665.00 307121 2025-054 Invoice 09/03/2025 Access Gate Troubleshooting & Repair 0.00 665.00 01981 Rogers, Anderson, Malody And Scott, LLP 09/04/2025 Regular 0.00 18,090.00 307122 4b.1
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Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 78408 Invoice 09/03/2025 Citywide Auditing Services 0.00 18,090.00 01562 Sherwin-Wiiliams Company Inc 09/04/2025 Regular 0.00 9,451.20 307123 9987-4 Invoice 09/03/2025 paint 0.00 4,333.42
9988-2 Invoice 09/03/2025 paint 0.00 5,117.78
01924 Spectrum 09/04/2025 Regular 0.00 169.99 307124
189457801080725 Invoice 09/03/2025 Internet Service/FD#1/8/8/25 - 9/7/25 0.00 169.99 01987 STC Traffic, Inc 09/04/2025 Regular 0.00 14,420.00 307125 8254 Invoice 09/03/2025 Amendment No. 1 for Design & CM Signal … 0.00 7,505.00 8255 Invoice 09/03/2025 Design for Dogwood and Mead 0.00 3,600.00 8256 Invoice 09/03/2025 Design of 8th & Main Street 0.00 3,315.00 01884 Sunbelt Rentals 09/04/2025 Regular 0.00 281.51 307126 172361631-0001 Invoice 08/29/2025 X-Line String & Weed Trimmer Line 0.00 161.98 173380096-0001 Invoice 09/03/2025 Gas Trash Pump/Suction Hose/Discharge … 0.00 119.53 02438 Superior Pavement Markings Inc. 09/04/2025 Regular 0.00 6,833.00 307127 20937 Invoice 09/03/2025 Street Striping from Imperial Avenue 0.00 6,833.00 00496 The Desert Review 09/04/2025 Regular 0.00 720.00 307128 4753 Invoice 08/29/2025 NIB for Ocotillo Springs Class/8/20/25 0.00 720.00 01732 Valley Pest Services Inc 09/04/2025 Regular 0.00 175.00 307129 14353362 MT Invoice 08/29/2025 Monthly Pest Control/Library 0.00 50.00 14353365 MT Invoice 09/02/2025 Monthly Pest Control/PD 0.00 50.00 14353446 MT Invoice 08/29/2025 Monthly Pest Control/Senior Center 0.00 75.00 02761 Vanessa Ramirez 09/04/2025 Regular 0.00 1,110.97 307130 9-25Travel Invoice 09/03/2025 Travel Adv/2025 Training & Tech Seminar/… 0.00 1,110.97 01738 Verizon Wireless 09/04/2025 Regular 0.00 287.33 307131 6120349549 Invoice 08/29/2025 Cell Phone Services/FD#2/7/7/25 - 8/6/25 0.00 287.33 01741 Veronica Ortiz 09/04/2025 Regular 0.00 275.00 307132 8-25Reimburse Invoice 09/03/2025 Safety Boots/Redwingshoes.com/H01020… 0.00 275.00 01744 Veronica Zavala 09/04/2025 Regular 0.00 1,110.97 307133 9-25Travel Invoice 09/03/2025 Travel Adv/2025 Training & Tech Seminar/… 0.00 1,110.97 01768 Wal-Mart Stores Inc #01-1555 09/04/2025 Regular 0.00 385.59 307134 0063 4153 5157 … Invoice 09/03/2025 Bungee Cords/Power Adapter/Tarp/Tent/… 0.00 194.10 1392 0810 0455 … Invoice 09/02/2025 Coffee Maker/Pens 0.00 65.80 8449 6624 7627 … Invoice 09/02/2025 Snacks/Bottled Water/Sport Beverages 0.00 125.69 01772 Waxie Sanitary Supply 09/04/2025 Regular 0.00 69.74 307135 83419576 Invoice 08/29/2025 Clorox EcoClean Disinfectant 0.00 69.74 00002 360 Business Products 09/11/2025 Regular 0.00 626.95 307136 OE-QT-35155-1 Invoice 09/10/2025 Desk Shelf/File Cabinet 0.00 626.95 00015 Acme Safety & Supply Corp 09/11/2025 Regular 0.00 389.70 307137 170604-00 Invoice 09/10/2025 30X30 Hi Intensity Stop Sign 0.00 238.15 170606-00 Invoice 09/10/2025 9X36 Side Street Blade/Sign 0.00 151.55 00084 Alsco American Linen Div Steiner Corp 09/11/2025 Regular 0.00 875.12 307138 LYUM1900735 Invoice 09/10/2025 Cleaning Srvcs/Supplies/WWTP 0.00 143.21 LYUM1903578 Invoice 09/10/2025 Cleaning Srvcs/Supplies/WWTP 0.00 143.21 LYUM1905013 Invoice 09/10/2025 Cleaning Srvcs/Supplies/WWTP 0.00 143.21 LYUM1906349 Invoice 09/10/2025 Cleaning Srvcs/Supplies/WWTP 0.00 143.21 LYUM1907023 Invoice 09/09/2025 Cleaning Srvcs/Supplies/Admin 0.00 43.75 LYUM1907024 Invoice 09/10/2025 Cleaning Srvcs/Supplies/PW 0.00 34.13 LYUM1907034 Invoice 09/09/2025 Cleaning Srvcs/Supplies/PD 0.00 187.04 4b.1
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Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount LYUM1907035 Invoice 09/09/2025 Cleaning Srvcs/Supplies/City Hall 0.00 37.36 00176 Auto Zone Inc #2804 09/11/2025 Regular 0.00 21.10 307139 02804488822 Invoice 09/10/2025 Windshield Washer/Wiper Blade 0.00 21.10 00208 Best Best & Krieger LLP 09/11/2025 Regular 0.00 2,039.00 307140 1038056 Invoice 09/11/2025 FY25-26 Legal Services as needed (BB&K) 0.00 2,039.00 00215 Biometrics4All Inc 09/11/2025 Regular 0.00 10.50 307141 BRAWL0135 Invoice 09/09/2025 RELAY FEES/August 2025 0.00 6.75 BRWPD0036 Invoice 09/09/2025 RELAY FEES/August 2025 0.00 3.75 02292 Blu Bulk Transport Inc 09/11/2025 Regular 0.00 88.20 307142 2678422 Invoice 09/09/2025 Bulk Spring Water Delivery/FD#1 0.00 26.75 2678572 Invoice 09/09/2025 Bulk Spring Water Delivery/FD#2 0.00 51.45 2680024 Invoice 09/09/2025 Rent Stainless Steel Tank IV/FD#1 0.00 5.00 2680025 Invoice 09/09/2025 Rent Stailess Steel Tank IV/FD#2 0.00 5.00 00228 Brawley Ace Hardware 09/11/2025 Regular 0.00 1,659.13 307143 B11707/2 Invoice 09/10/2025 Paint 0.00 183.67
B13775/2 Invoice 09/10/2025 Spring Clip/Trash Bag/Scoop Grain 0.00 68.48 B14037/2 Invoice 09/10/2025 Paint 0.00 157.68
B16663/2 Invoice 09/10/2025 Glue 0.00 9.34
B18243/2 Invoice 09/10/2025 Oil Gallon 0.00 20.65
B18307/2 Invoice 09/10/2025 Key Duplicate 0.00 16.28
B18396/2 Invoice 09/10/2025 Screws Bulk/Tray Item/Fasteners/Bit 0.00 26.55 B18470/2 Invoice 09/10/2025 Bolts/Nuts/Washers/Fasteners 0.00 9.34 B18486/2 Invoice 09/10/2025 Bolts/Nuts/Washers/Fasteners 0.00 27.10 B18518/2 Invoice 09/10/2025 Bolts/Nuts/Washers 0.00 6.85 B18746/2 Invoice 09/10/2025 Mounting Tape 0.00 18.03
B18848/2 Invoice 09/10/2025 Tie Wire 0.00 16.30
B18854/2 Invoice 09/10/2025 Tee/Elbow/Adapter 0.00 6.46 B18858/2 Invoice 09/10/2025 Key Duplicate/Padlock 0.00 39.10 B18928/2 Invoice 09/10/2025 Clamp/Tube Vinyl 0.00 9.53
B19237/2 Invoice 09/10/2025 Key Duplicate 0.00 6.07
B19401/2 Invoice 09/09/2025 Sealant/Valve/Elbow/Nut&Ring 0.00 32.55 B19420/2 Credit Memo 09/09/2025 Valve/Nut&Ring/Comprsn Union/Sealant 0.00 -0.91 B19579/2 Invoice 09/09/2025 Strap/Screws 0.00 5.92
B19815/2 Invoice 09/09/2025 Padlock 0.00 16.30
B20234/2 Invoice 09/09/2025 Safety Hasp 0.00 4.99
B20261/2 Invoice 09/10/2025 Chain Loop/Universal Wrench Packed 0.00 35.00 B21401/2 Invoice 09/10/2025 Pipe Wrench 0.00 61.97
B21716/2 Invoice 09/10/2025 Hose/PVC Tube/AC Filter/Plug Wrench/Var… 0.00 380.94 B21808/2 Invoice 09/09/2025 Key Duplicate 0.00 16.28
B21832/2 Invoice 09/10/2025 Air Freshener/Shop Towel 0.00 27.17 B22054/2 Invoice 09/10/2025 Disinfectant/Screw & Anchor/Wheelbarro… 0.00 99.97 B22426/2 Invoice 09/10/2025 Cable Tie/Screws 0.00 24.76 B22442/2 Invoice 09/10/2025 Wastebasket/Velcro Tape 0.00 26.08 B22455/2 Invoice 09/10/2025 Filter & Regulator 0.00 81.55 I94134/5 Invoice 09/10/2025 Bucket Grid/Brush/Paint 0.00 225.13 **Void** 09/11/2025 Regular 0.00 0.00 307144
**Void** 09/11/2025 Regular 0.00 0.00 307145
02230 Brian Harsany 09/11/2025 Regular 0.00 43.29 307146 8-25Reimburse Invoice 09/10/2025 Petsmart/K-9 Boots/8/21/2025 0.00 43.29 00387 Consolidate Electrical Dist 09/11/2025 Regular 0.00 879.24 307147 1964-1017821 Invoice 09/09/2025 Lamps 0.00 879.24
02779 Daniel Valdez 09/11/2025 Regular 0.00 490.40 307148 9-25Travel Invoice 09/10/2025 Travel Adv/Reforma Conference 2025/Sep… 0.00 490.40 02560 Desert RV Service & Towing LLC 09/11/2025 Regular 0.00 4,060.00 307149 4b.1
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9/23/2025 10:20:06 AM Page 8 of 17
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 1979 Invoice 09/09/2025 Remove Lights,siren,controllers,switch/wi… 0.00 1,485.00 2022 Invoice 09/09/2025 Installation Lights,siren & switch panel/#2… 0.00 2,475.00 2027 Invoice 09/10/2025 Towing/F-250 Unit 1003 0.00 100.00 00532 EAN Services LLC 09/11/2025 Regular 0.00 211.64 307150 39815149 Invoice 09/10/2025 Vehicle Rental for Tri-State Seminar/C. Tej… 0.00 211.64 00626 Farmers Land Leveling, Inc 09/11/2025 Regular 0.00 490.40 307151 240482 Invoice 09/10/2025 Purchase of Rock & Asphalt Products 0.00 490.40 00629 Federal Express Corp 09/11/2025 Regular 0.00 58.73 307152 8-900-03418 Invoice 09/10/2025 Postage 0.00 45.09
8-972-76266 Invoice 09/10/2025 Postage 0.00 13.64
00657 Forensic Drug Testing Services Inc 09/11/2025 Regular 0.00 99.00 307153 2025-2837 Invoice 09/10/2025 Drug Prevention & Program Management … 0.00 99.00 02327 Garda CL West Inc. Lockbox #233209 09/11/2025 Regular 0.00 90.93 307154 20648368 Invoice 09/09/2025 Excess Items Shipped/August 2025 0.00 90.93 02696 Gemini Group Consulting, LLC 09/11/2025 Regular 0.00 2,315.40 307155 1392 Invoice 09/10/2025 CCR - Mailing Dbase Service 0.00 2,315.40 00715 Golden West College 09/11/2025 Regular 0.00 440.00 307156 C03195147 Invoice 09/10/2025 T. Course/Basic Public Safety School/Sep1… 0.00 440.00 00720 GovConnection Inc 09/11/2025 Regular 0.00 846.40 307157 76521007 Invoice 09/09/2025 Wall Mount Rack 0.00 527.66 76780916 Invoice 09/09/2025 Patch Panel Rack Mount/Modular Plug Pa… 0.00 318.74 00722 Government Training Agency 09/11/2025 Regular 0.00 674.00 307158 80699 Invoice 09/10/2025 ICI Mngmt. & Supvsn. of Detectives/Cours… 0.00 674.00 00745 Harrington Industrial Plastics 09/11/2025 Regular 0.00 483.05 307159 004P0589 Invoice 09/10/2025 Valve Ball/Nipple/Connector/Tee 0.00 483.05 00763 Home Grown Apparel 09/11/2025 Regular 0.00 1,408.55 307160 46110 Invoice 09/09/2025 Shirt/Patch/Shirt Alteration/Pants 0.00 140.10 46113 Invoice 09/09/2025 Pants/Shirt/Patch/Sleeve/Shirt Alteration 0.00 147.10 46114 Invoice 09/09/2025 Pants/Shirt/Patch/Shirt Alterations 0.00 154.10 46115 Invoice 09/09/2025 Pants/Patch 0.00 127.10
46119 Invoice 09/09/2025 Polo Shirt/Badge Patch/Patch Sewn/Pants 0.00 826.03 46121 Invoice 09/09/2025 Tie/Tie Bar 0.00 14.12
02095 HydroPro Solutions 09/11/2025 Regular 0.00 15,055.73 307161 IN0004177 Invoice 09/10/2025 Couplings/Read Register Replace 0.00 2,376.90 IN0004178 Invoice 09/10/2025 Meters 0.00 12,678.83
00776 I. V. Termite & Pest Control 09/11/2025 Regular 0.00 60.00 307162 0355385 Invoice 09/09/2025 Commercial Building General Pest 0.00 60.00 00797 Imperial County Public Health 09/11/2025 Regular 0.00 1,500.00 307163 9-25PlanReviewP…Invoice 09/11/2025 Application for Lions Center Pool Plan Revi… 0.00 1,500.00 00823 Imperial Valley Press 09/11/2025 Regular 0.00 1,417.11 307164 0825156302 Invoice 09/09/2025 Notice & Invitation/8/22/25 & 8/26/25 0.00 1,417.11 00838 International Code Council 09/11/2025 Regular 0.00 172.37 307165 1002106902 Invoice 09/09/2025 21 Tabs Soft/Complete Set 0.00 172.37 00850 Iworq Systems 09/11/2025 Regular 0.00 799.98 307166 213627 Invoice 09/10/2025 Software Management & Support/Oct - D… 0.00 799.98 00861 Jade Security Systems Inc 09/11/2025 Regular 0.00 113.97 307167 0223213 Invoice 09/09/2025 Monitoring Electronic Security System/Lib… 0.00 37.99 0224143 Invoice 09/09/2025 Monitoring Electronic Security System/Lib… 0.00 37.99 4b.1
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Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 0226016 Invoice 09/09/2025 Monitorin Electronic Security System/Libra… 0.00 37.99 02056 John Tang 09/11/2025 Regular 0.00 150.29 307168
9-25Reimburse Invoice 09/11/2025 Homedepot/Deadbolt Locks for Volunteer… 0.00 150.29 00995 Kaz-Bros Design Shop 09/11/2025 Regular 0.00 413.21 307169 12871 Invoice 09/10/2025 Polo Shirts/Table Cloth with Logo 0.00 413.21 00979 K-C Welding Rentals Inc 09/11/2025 Regular 0.00 1,644.44 307170 217425 Invoice 09/10/2025 Shop Repair/Pump/Repair Kit/Lubricant/T… 0.00 1,567.99 52834 Invoice 09/10/2025 Nut/Washer 0.00 11.22
52864 Invoice 09/10/2025 Sheet Metal Tool 0.00 65.23
01025 LaBrucherie Irrigation Supp LLC 09/11/2025 Regular 0.00 963.05 307171 OM49612 Invoice 09/09/2025 Solenoid 0.00 39.23
OM49669 Invoice 09/09/2025 Straw Hat 0.00 11.95
OM49685 Invoice 09/09/2025 Nozzle 0.00 48.18
OM49739 Invoice 09/09/2025 Station Controller/Solenoid 0.00 135.58 OM49748 Invoice 09/09/2025 Pump/Hose/Nut/Adapter/Nipple/Brass In… 0.00 432.19 OM49758 Invoice 09/09/2025 Filters 0.00 156.40
OM49759 Invoice 09/09/2025 Valve/Nipple/T/Hose Poly 0.00 19.52 OM49767 Invoice 09/09/2025 Elbow/BV Brass/Insert/Clamps 0.00 40.78 OM49794 Invoice 09/09/2025 Supply Line 0.00 37.06
OM49851 Invoice 09/09/2025 Brass Hose 0.00 8.13
OM49892 Invoice 09/09/2025 Solenoid 0.00 34.03
01042 League of California Cities 09/11/2025 Regular 0.00 12,022.00 307172 INV-27025-R6Q9… Invoice 09/10/2025 Membership Dues for Calendar year 2025 0.00 12,022.00 01183 McNeece Bros Oil Company 09/11/2025 Regular 0.00 256.23 307173 369973 Invoice 09/10/2025 Fuel 0.00 58.74
370274 Invoice 09/10/2025 Fuel 0.00 88.99
370288 Invoice 09/10/2025 Fuel 0.00 108.50
01230 Motion Picture Licensing Corp 09/11/2025 Regular 0.00 329.91 307174 504462301 Invoice 09/09/2025 MPLC License/10/1/25 - 9/30/26 0.00 329.91 01232 MSC Industrial Supply Co., Inc. 09/11/2025 Regular 0.00 1,011.33 307175 52027410 Invoice 09/10/2025 Shockwave Tool Set & Organizer 0.00 445.85 52274390 Invoice 09/10/2025 Impact Wrench 0.00 565.48
01279 NuCO2 09/11/2025 Regular 0.00 1,481.65 307176
80905870 Invoice 09/09/2025 CO2 Bulk/Processing/Splash Pad 0.00 528.33 80962980 Invoice 09/09/2025 CO2 MK9 Detector/Sensor Kit/Splash Pad 0.00 58.45 811377440 Invoice 09/09/2025 CO2 Bulk/Processing/Splash Pad 0.00 271.88 81140218 Invoice 09/09/2025 CO2 Bulk/Processing/Splash Pad 0.00 622.99 01891 NV5 Inc 09/11/2025 Regular 0.00 7,713.50 307177
468698 Invoice 09/10/2025 Engineering Services 0.00 3,408.00 468708 Invoice 09/10/2025 Engineering Services 0.00 4,305.50 01288 Ojeda Industries 09/11/2025 Regular 0.00 8.37 307178 61686 Invoice 09/09/2025 Hi Temperature Bearing Grease 0.00 8.37 01282 O'Reilly Auto Parts 09/11/2025 Regular 0.00 254.36 307179 2648-170516 Invoice 09/10/2025 Mini Light Bulb 0.00 9.23 2648-170606 Invoice 09/10/2025 Wiper Blade/Windshield Washer 0.00 47.72 2648-171365 Invoice 09/10/2025 Wiper Blade/Seat Covers/Windshield Was… 0.00 197.41 01417 RDO Equipment Co 09/11/2025 Regular 0.00 288.40 307180 P8927743 Invoice 09/09/2025 Mower Blade/#85,89 & 91 0.00 288.40 01453 RN Enterprises 09/11/2025 Regular 0.00 8,407.00 307181 2025-046 Invoice 09/10/2025 VFD Replacement for RAS Pump 0.00 8,407.00 4b.1
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9/23/2025 10:20:06 AM Page 10 of 17
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 01488 Roto Rooter 09/11/2025 Regular 0.00 140.00 307182 218437 Invoice 09/09/2025 Bathroom Clean up/Gonzales Park 0.00 140.00 01569 Shred-It 09/11/2025 Regular 0.00 71.74 307183
8011814824 Invoice 09/09/2025 STERI-Safe Budget Subscription/Sep 2025 0.00 71.74 01611 State WA Resources Control BD 09/11/2025 Regular 0.00 261.22 307184 8-25CW-4502-11… Invoice 09/09/2025 Fee/Clean Wtr Revolving Fund/Cont 0884… 0.00 261.22 01884 Sunbelt Rentals 09/11/2025 Regular 0.00 341.77 307185 171948881-0001 Invoice 09/09/2025 Service Repair/Trash Pump 0.00 45.00 171949659-0001 Invoice 09/09/2025 Service Repair/2x30 Box RV 0.00 45.00 171949903-0001 Invoice 09/09/2025 Service Repair/2x30 Box RV 0.00 45.00 173536338-0001 Invoice 09/10/2025 Rental Equiptment/Trash Pump 0.00 206.77 01649 T-Mobile USA Inc 09/11/2025 Regular 0.00 2,222.03 307186 8-25TMobileFD#2 Invoice 09/09/2025 Cellphone Usage/FD#2/07/21/25 - 8/20/25 0.00 70.14 8-25TMobilePD Invoice 09/09/2025 On Call PD Cell Phone Usage 7/21/25 - 8/2… 0.00 2,151.89 01708 Uline, Inc. 09/11/2025 Regular 0.00 667.43 307187 196472582 Invoice 09/09/2025 Trash Can/Open Top Trash/Wireless Charg… 0.00 667.43 01709 Underground Service Alert of Southern CA 09/11/2025 Regular 0.00 219.81 307188 25-260480 Invoice 09/10/2025 Ca State Fee for Regulatory Costs 0.00 49.81 820250086 Invoice 09/10/2025 New Ticket Changes/Monthly Database M… 0.00 170.00 01732 Valley Pest Services Inc 09/11/2025 Regular 0.00 50.00 307189 14353588 MT Invoice 09/09/2025 Monthly Pest Control/LC 0.00 50.00 01766 W.W. Grainger Inc 09/11/2025 Regular 0.00 3,097.94 307190 837592021 Invoice 09/10/2025 Egine Driven Pump/Adapter/Water Hose/S… 0.00 2,408.31 9624072063 Invoice 09/10/2025 Water Hose Assembly 0.00 689.63 01772 Waxie Sanitary Supply 09/11/2025 Regular 0.00 536.57 307191 83430904 Invoice 09/09/2025 Janitorial Supplies 0.00 314.21 83452932 Invoice 09/09/2025 Squeegee/Washer 0.00 222.36 01780 Westair Gases & Equipment Inc 09/11/2025 Regular 0.00 525.15 307192 0080687449 Invoice 09/09/2025 Medical Oxygen/Cylinder Rental 0.00 295.02 0080687450 Invoice 09/09/2025 Medical Cylinder Rental 0.00 230.13 01793 William S Smerdon 09/11/2025 Regular 0.00 5,187.50 307193 2809 Invoice 09/09/2025 Attorney Services/8/1/2025 - 9/1/2025 0.00 5,187.50 00240 Brawley Public Safety Employee 09/11/2025 Regular 0.00 1,900.00 307194 INV0006738 Invoice 09/05/2025 Union Dues 0.00 50.00
INV0006755 Invoice 09/05/2025 Union Dues 0.00 1,850.00
00287 California State Disbursement 09/11/2025 Regular 0.00 2,147.05 307195 INV0006726 Invoice 09/05/2025 Child Support Deductions 0.00 1,571.06 INV0006747 Invoice 09/05/2025 Child Support Deductions 0.00 575.99 00660 Franchise Tax Boards State Of California 09/11/2025 Regular 0.00 150.00 307196 INV0006756 Invoice 09/05/2025 Earnings Withholding 0.00 150.00 00799 Imperial County Sheriff Civil Division 09/11/2025 Regular 0.00 50.00 307197 INV0006727 Invoice 09/05/2025 Earnings Withholdings 0.00 50.00 01717 United Way of Imperial County 09/11/2025 Regular 0.00 5.00 307198 INV0006736 Invoice 09/05/2025 United Way Deductions 0.00 5.00 02767 Marvin Mancillas 09/15/2025 Regular 0.00 1,500.00 307199 9-25Deposit Invoice 09/15/2025 2025 State of the City/Event Decoration D… 0.00 1,500.00 00002 360 Business Products 09/18/2025 Regular 0.00 884.36 307200 OE-QT-35197-1 Invoice 09/15/2025 Office Furniture/PW 0.00 410.83 4b.1
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Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount OE-QT-35197-2 Invoice 09/15/2025 Office Furniture/PW 0.00 286.51 WO-48258-1 Invoice 09/15/2025 Wireless Mouse/Eraser/Pencil/Mousepad 0.00 187.02 00075 Allied Waste Services #467 09/18/2025 Regular 0.00 22,461.28 307201 0467-001756808 Invoice 09/15/2025 Street Sweeping Services/Aug 2025 0.00 22,461.28 00084 Alsco American Linen Div Steiner Corp 09/18/2025 Regular 0.00 209.98 307202 LYUM1884528 Invoice 09/15/2025 Cleaning Srvcs/Supplies/Rec 0.00 32.88 LYUM1907021 Invoice 09/15/2025 Cleaning Srvcs/Supplies/Rec 0.00 30.83 LYUM1907022 Invoice 09/16/2025 Cleaning Srvcs/Supplies/Planning 0.00 75.83 LYUM1907042 Invoice 09/15/2025 Cleaning Srvcs/Supplies/WTP 0.00 70.44 00168 AT&T CalNet 09/18/2025 Regular 0.00 1,933.44 307203 8-25ATTCalnet Invoice 09/17/2025 Telephone Services/Various Depts/7/1/25 … 0.00 1,933.44 00176 Auto Zone Inc #2804 09/18/2025 Regular 0.00 10.53 307204 02804496688 Invoice 09/15/2025 Car Wash Wax 0.00 10.53
00228 Brawley Ace Hardware 09/18/2025 Regular 0.00 1,708.69 307205 B12995/2 Invoice 09/11/2025 Bucket 0.00 22.80
B16090/2 Invoice 09/11/2025 Spray Paint 0.00 21.07
B16136/2 Invoice 09/11/2025 Propane Bulk 0.00 16.92
B16216/2 Invoice 09/11/2025 Key Duplicate 0.00 16.28
B16272/2 Invoice 09/11/2025 Shoe Guard/Key Bands 0.00 5.63 B16601/2 Invoice 09/11/2025 Graffiti Remover/Paint 0.00 69.56 B16797/2 Invoice 09/11/2025 Paint/Paint Roller 0.00 246.81 B16978/2 Invoice 09/11/2025 Tray Item 0.00 12.33
B17170/2 Invoice 09/11/2025 Padlock 0.00 20.65
B17208/2 Invoice 09/11/2025 Oil Gallon 0.00 20.65
B17263/2 Invoice 09/11/2025 Screws 0.00 3.92
B17468/2 Invoice 09/11/2025 Cable Tie/Reaching Tool 0.00 56.52 B17619/2 Invoice 09/11/2025 Padlock 0.00 21.74
B18460/2 Invoice 09/11/2025 Wood Shims/Composite Shims 0.00 4.76 B18841/2 Invoice 09/11/2025 Toggle Bolt 0.00 18.03
B21357/2 Invoice 09/16/2025 Key Duplicate 0.00 16.28
B22083/2 Invoice 09/16/2025 Paint Roller/Brush Set/Paint 0.00 110.66 B22492/2 Invoice 09/16/2025 Paint/Sanding Kit/Bucket/Roller with Fra… 0.00 267.83 B22494/2 Invoice 09/16/2025 Extension Pole 0.00 38.05
B22564/2 Invoice 09/16/2025 Hammer/Pick 0.00 127.20
B22936/2 Invoice 09/16/2025 Ant Killer/Animal Shoart Ring 0.00 28.46 B23757/2 Invoice 09/16/2025 Nylon Rope 0.00 11.95
B23876/2 Invoice 09/16/2025 Coupling/Fitting/Cable/Cord Cover 0.00 78.67 B24073/2 Invoice 09/16/2025 Grinding Wheel 0.00 28.24
B24331/2 Invoice 09/16/2025 Clamp/Hole Saw Bit 0.00 27.15 B24404/2 Invoice 09/16/2025 Batteries 0.00 19.74
B24431/2 Invoice 09/16/2025 Clamp/Seal Tape 0.00 12.78
B24449/2 Invoice 09/16/2025 Clamp Hose 0.00 19.51
B24551/2 Invoice 09/16/2025 Key Duplicates 0.00 21.71
B24667/2 Invoice 09/11/2025 Crayon/Battery/Tape Measure 0.00 51.30 B24693/2 Invoice 09/16/2025 Mop/Dish Soap/Trash Bags 0.00 51.48 B24696/2 Invoice 09/16/2025 Key Duplicates 0.00 37.99
B24772/2 Invoice 09/16/2025 Engine Oil 0.00 46.02
B25200/2 Invoice 09/16/2025 Sand Disc/Sander Tool/Polisher/Bolt, Nuts… 0.00 140.81 B25475/2 Invoice 09/16/2025 Stainles Steel Cleaner & Polish/Propane Bu… 0.00 15.19 **Void** 09/18/2025 Regular 0.00 0.00 307206
**Void** 09/18/2025 Regular 0.00 0.00 307207
00230 Brawley Auto Body 09/18/2025 Regular 0.00 2,061.52 307208 0016267 Invoice 09/17/2025 Service Repair/Tail Gate/2022 Ford F250/V… 0.00 2,061.52 00299 Canon Financial Services Inc 09/18/2025 Regular 0.00 2,074.62 307209 4040992276 Invoice 09/15/2025 Maintenance Equiptment Usage/Sep 2025 0.00 247.43 4b.1
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Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 41217194 Invoice 09/16/2025 Main Overage May & Contract Charge Jun… 0.00 96.99 41460015 Invoice 09/11/2025 Contract Charge/Library/July 2025 0.00 105.36 41460018 Invoice 09/11/2025 Copier Usg/Contract Chrg/CityHall/Library… 0.00 689.32 41627995 Invoice 09/11/2025 Maintenance Equiptment Usage/Libray/Ju… 0.00 3.37 41627996 Invoice 09/11/2025 Copier Usg/Contract Chrg/City Hall/Library… 0.00 742.45 41628000 Invoice 09/11/2025 Maintenance Overage/WWTP/July 2025 0.00 189.70 00387 Consolidate Electrical Dist 09/18/2025 Regular 0.00 207.96 307210 1964-1018230 Invoice 09/15/2025 Multitester 0.00 207.96 00392 Core & Main LP 09/18/2025 Regular 0.00 4,270.25 307211 X706011 Invoice 09/16/2025 Gasket/Nut/Hydrant Head/Hydrant Riser 0.00 4,270.25 02760 Daniel Grimaldo 09/18/2025 Regular 0.00 200.00 307212 12-24RifleReimbu…Invoice 06/30/2025 Rifle Reimbursement/Claim/Property Dam… 0.00 200.00 02560 Desert RV Service & Towing LLC 09/18/2025 Regular 0.00 2,515.37 307213 1951 Invoice 09/15/2025 Trailer Service Adaptation/Wiring Installat… 0.00 2,102.87 2039 Invoice 09/15/2025 Service Repair/Radio Wiring/Unit 257 0.00 412.50 00551 El Centro Motors 09/18/2025 Regular 0.00 61,103.84 307214 IFM5K8AB5SGB3… Invoice 09/17/2025 EL CENTRO MOTORS FORD 25 0.00 60,683.84 INV0006795 Invoice 09/16/2025 Windshield Replacement/VIN 57321/I.Padi… 0.00 420.00 00569 Empire Southwest LLC 09/18/2025 Regular 0.00 3,541.36 307215 EPWK0674474 Invoice 09/15/2025 Service Repair/Generator 0.00 690.00 EPWK0674596 Invoice 09/16/2025 Service Repair/James Tank Generator/Unit… 0.00 2,851.36 00629 Federal Express Corp 09/18/2025 Regular 0.00 88.64 307216 8-980-76481 Invoice 09/16/2025 Postage 0.00 88.64
02781 Gabriela Caro de Lepe 09/18/2025 Regular 0.00 100.00 307217 9-25Refund Invoice 09/17/2025 Facility Requested/Party/8/9/25/Deposit … 0.00 100.00 02783 Gary M. Martinez 09/18/2025 Regular 0.00 91.80 307218 9-25Travel Invoice 09/17/2025 Travel Adv/AFOCourse/Orange Coast Colle… 0.00 91.80 00715 Golden West College 09/18/2025 Regular 0.00 440.00 307219 C03202044 Invoice 09/17/2025 T.Course/Basic Public Safety School/Sep 1… 0.00 440.00 01722 HD Supply, Inc. 09/18/2025 Regular 0.00 859.17 307220 INV00803304 Invoice 09/16/2025 PVC Ball Valve 0.00 253.66 INV00803602 Invoice 09/16/2025 Marker/Valve/Dispenser/Dipper Hadle/Cu… 0.00 605.51 00763 Home Grown Apparel 09/18/2025 Regular 0.00 108.70 307221 46130 Invoice 09/15/2025 Patch/Belt 0.00 108.70
00805 Imperial Irrigation District 09/18/2025 Regular 0.00 25,223.54 307222 8-25CanalWtrMa… Invoice 09/17/2025 Canal Water/Mansfield/August 2025 0.00 14,930.00 8-25CanalWtrOKY Invoice 09/17/2025 Canal Water/OKY 100-001/August 2025 0.00 238.00 8-25IIDStreetLigh…Invoice 09/17/2025 StreetLights/8/8/25 - 9/8/25 0.00 10,055.54 00805 Imperial Irrigation District 09/18/2025 Regular 0.00 95,441.31 307223 8-25IIDBestRd Invoice 09/17/2025 Power Bill/Various Depts 0.00 95,441.31 00809 Imperial Printers 09/18/2025 Regular 0.00 226.41 307224 25-2479 Invoice 09/15/2025 Single Receipt Books/UB 0.00 226.41 00861 Jade Security Systems Inc 09/18/2025 Regular 0.00 97.98 307225 0226909 Invoice 09/15/2025 Monitoring Electronic Security System/Fin… 0.00 34.99 0226911 Invoice 09/15/2025 Monitoring Electronic Fire Alarm System/… 0.00 62.99 01919 Jimmy Duran 09/18/2025 Regular 0.00 1,209.24 307226 9-25Travel Invoice 09/17/2025 Travel Adv/2025CCIAA Annual Training Co… 0.00 1,209.24 02780 Jose Alberto Herenandez 09/18/2025 Regular 0.00 214.60 307227 4b.1
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Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 9-25Travel Invoice 09/17/2025 Payroll Reporting/Training/CapPERS/9/24… 0.00 214.60 00979 K-C Welding Rentals Inc 09/18/2025 Regular 0.00 280.14 307228 52918 Invoice 09/15/2025 HR Plate 0.00 280.14
01025 LaBrucherie Irrigation Supp LLC 09/18/2025 Regular 0.00 203.01 307229 OM49399 Invoice 09/15/2025 Ell/Pipe Cutter 0.00 47.67
OM49658 Invoice 09/15/2025 Valve 0.00 68.77
OM49933 Invoice 09/15/2025 Straw Hat 0.00 11.95
OM49985 Invoice 09/15/2025 DC Irritrol Solenoid 0.00 74.62 02558 Mark Storms 09/18/2025 Regular 0.00 1,209.24 307230 9-25Travel Invoice 09/17/2025 Travel Adv/2025CCIAA Annual Training Co… 0.00 1,209.24 01891 NV5 Inc 09/18/2025 Regular 0.00 895.00 307231
470399 Invoice 09/15/2025 Professional Srvcs Through Autust 31/Pha… 0.00 895.00 01282 O'Reilly Auto Parts 09/18/2025 Regular 0.00 41.73 307232 2648-171711 Invoice 09/15/2025 Wiper Fluid/Floor Mat 0.00 41.73 01373 Quadient Finance USA Inc 09/18/2025 Regular 0.00 1,000.00 307233 8-25Postage Invoice 09/17/2025 City Hall Postage 0.00 1,000.00 01417 RDO Equipment Co 09/18/2025 Regular 0.00 732.65 307234 P8939843 Invoice 09/15/2025 Engine Oil 0.00 83.80
P8971643 Invoice 09/15/2025 Brakes Hub/Mower 0.00 347.62 P8971743 Invoice 09/15/2025 Spindle/Nut/Washer/Cap Screw/Plate/Pul… 0.00 301.23 01526 San Diego County RCS 09/18/2025 Regular 0.00 4,056.50 307235 26BRAWFDN02 Invoice 09/15/2025 Fire radios on the 800 MHz network/Augu… 0.00 1,647.00 26BRAWPDN02 Invoice 09/01/2025 Police radios on the 800 MHz network/Au… 0.00 2,196.00 26BRAWPWN02 Invoice 09/15/2025 Public Works Radios on the 800 MHz netw… 0.00 213.50 01544 SCAG 09/18/2025 Regular 0.00 4,341.00 307236
SCAG FY26 0021 Invoice 09/16/2025 Membership Dues Assessment for FY 25-26 0.00 4,341.00 02328 SD Electric and Hvac/R Inc 09/18/2025 Regular 0.00 4,534.95 307237 1471 Invoice 09/15/2025 Service Repair/Parks Staff Break Room/AC 0.00 4,534.95 01596 Southern California Gas Co 09/18/2025 Regular 0.00 60.90 307238 9-25GasFD#2 Invoice 09/15/2025 Natural Gas Consumption/8/1/25 - 9/3/25 0.00 60.90 01611 State WA Resources Control BD 09/18/2025 Regular 0.00 311.00 307239 9-25 Invoice 09/17/2025 D2 Distribution Operator Certification/J.Al… 0.00 311.00 01624 Stills Electric 09/18/2025 Regular 0.00 253.78 307240 10635 Invoice 09/15/2025 20 Amp Receptacle/Records Printer 0.00 253.78 01884 Sunbelt Rentals 09/18/2025 Regular 0.00 290.07 307241 173795605-0001 Invoice 09/15/2025 Service Repair/Blades/Riding Mower 0.00 195.19 173965099-0001 Invoice 09/15/2025 Service Repair/Front Wheel/Commercial … 0.00 94.88 01649 T-Mobile USA Inc 09/18/2025 Regular 0.00 62.00 307242 8-25TMobileBldng Invoice 09/16/2025 Ipad Usage/Building Dept/7/21/25 - 8/20/… 0.00 62.00 01974 Total Technology Inc 09/18/2025 Regular 0.00 16,778.00 307243 2298 Invoice 09/17/2025 Lions Center Expansion & Renovation- Tee… 0.00 16,778.00 01703 Tyler Technologies Inc 09/18/2025 Regular 0.00 1,320.00 307244 025-524743 Invoice 09/16/2025 Utility Access Oct 2025 - Sep 2026 0.00 1,320.00 01766 W.W. Grainger Inc 09/18/2025 Regular 0.00 618.46 307245 9630753201 Invoice 09/15/2025 Camera Monitors/Paddle Sign 0.00 360.05 9636860448 Invoice 09/16/2025 Water Hose 0.00 258.41
01768 Wal-Mart Stores Inc #01-1555 09/18/2025 Regular 0.00 1,370.76 307246 4b.1
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Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 1214 9381 6320 … Invoice 09/17/2025 Vaccum Cleaner/Lions Center 0.00 140.29 2650 3460 3498 … Invoice 09/17/2025 Prepared Food/Pan/Salad/Snacks/Drinks 0.00 366.12 3108 8962 8092 … Invoice 09/17/2025 Coffee Cream/Coffee Pods/Sugar/Spoons… 0.00 60.08 3769 6621 6270 … Invoice 09/17/2025 Storage Box 0.00 21.03 3955 4345 0188 … Invoice 09/17/2025 Snacks/Table Cover/Plastic Cutlery/Drinks 0.00 36.28 4630 0490 3428 … Invoice 09/17/2025 Bottled Water/Snaks/Drinks/Decorations/… 0.00 243.36 6010 7470 6418 … Invoice 09/17/2025 Napkins/Drinks/Decorations 0.00 194.31 6538 8264 8742 … Invoice 09/17/2025 Drinks/Snacks/Fruit Tray/Creamer 0.00 80.26 8239 6624 9627 … Invoice 09/17/2025 Napkins/Snaks/Drinks/Coffee 0.00 123.63 9107 5728 8762 … Invoice 09/17/2025 Ink Cartridge 0.00 105.40 01793 William S Smerdon 09/18/2025 Regular 0.00 4,530.00 307247 2797 Invoice 09/11/2025 Attorney Services/7/1/25 - 7/31/25 0.00 4,530.00 00031 Aflac Inc 09/05/2025 Bank Draft 0.00 906.95 DFT0004345 INV0006722 Invoice 09/05/2025 Cancer/ICU/Disability Withheld 0.00 906.95 00031 Aflac Inc 09/05/2025 Bank Draft 0.00 1,244.27 DFT0004346 INV0006723 Invoice 09/05/2025 Cancer/ICU/Disability Withheld 0.00 1,244.27 01255 National Plan Coordinators 09/05/2025 Bank Draft 0.00 2,840.00 DFT0004351 INV0006730 Invoice 09/05/2025 Def Compensation/Plan #340233-01 0.00 2,840.00 01257 Nationwide Retirement Solution 09/05/2025 Bank Draft 0.00 2,280.00 DFT0004352 INV0006731 Invoice 09/05/2025 Def Compensation/Entity #05270 0.00 2,280.00 00233 Brawley Firefighters Local #19 09/05/2025 Bank Draft 0.00 845.00 DFT0004357 INV0006737 Invoice 09/05/2025 Union Dues Fire Assoc 0.00 845.00 00836 Internal Revenue Service 09/05/2025 Bank Draft 0.00 22,067.10 DFT0004358 INV0006739 Invoice 09/05/2025 Federal Taxes 0.00 22,067.10 00836 Internal Revenue Service 09/05/2025 Bank Draft 0.00 9,592.12 DFT0004359 INV0006740 Invoice 09/05/2025 Medicare Taxes 0.00 9,592.12 00836 Internal Revenue Service 09/05/2025 Bank Draft 0.00 41,014.40 DFT0004360 INV0006741 Invoice 09/05/2025 Social Security Taxes 0.00 41,014.40 00571 Employment Development Dept 09/05/2025 Bank Draft 0.00 9,183.31 DFT0004361 INV0006742 Invoice 09/05/2025 State Taxes 0.00 9,183.31 00031 Aflac Inc 09/05/2025 Bank Draft 0.00 331.80 DFT0004362 INV0006743 Invoice 09/05/2025 Cancer/ICU/Disability Withheld 0.00 331.80 00031 Aflac Inc 09/05/2025 Bank Draft 0.00 335.15 DFT0004363 INV0006744 Invoice 09/05/2025 Cancer/ICU/Disability Withheld 0.00 335.15 01255 National Plan Coordinators 09/05/2025 Bank Draft 0.00 285.00 DFT0004368 INV0006750 Invoice 09/05/2025 Def Compensation/Plan #340233-01 0.00 285.00 00836 Internal Revenue Service 09/08/2025 Bank Draft 0.00 7,685.37 DFT0004373 INV0006757 Invoice 09/05/2025 Federal Taxes 0.00 7,685.37 00836 Internal Revenue Service 09/08/2025 Bank Draft 0.00 4,191.50 DFT0004374 INV0006758 Invoice 09/05/2025 Medicare Taxes 0.00 4,191.50 00836 Internal Revenue Service 09/08/2025 Bank Draft 0.00 17,922.44 DFT0004375 INV0006759 Invoice 09/05/2025 Social Security Taxes 0.00 17,922.44 00571 Employment Development Dept 09/08/2025 Bank Draft 0.00 3,890.92 DFT0004376 INV0006760 Invoice 09/05/2025 State Taxes 0.00 3,890.92 01706 U.S. Bank Corporate 09/05/2025 Bank Draft 0.00 16,569.23 DFT0004377 8222025 Invoice 09/02/2025 US Bank Credit Card Charges 0.00 16,569.23 00836 Internal Revenue Service 09/11/2025 Bank Draft 0.00 11.15 DFT0004384 4b.1
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Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount INV0006774 Invoice 08/22/2025 Federal Taxes 0.00 11.15
00571 Employment Development Dept 09/11/2025 Bank Draft 0.00 6.32 DFT0004387 INV0006775 Invoice 09/05/2025 State Taxes 0.00 6.32
00836 Internal Revenue Service 09/11/2025 Bank Draft 0.00 92.87 DFT0004390 INV0006776 Invoice 05/02/2025 Federal Taxes 0.00 92.87
00836 Internal Revenue Service 09/11/2025 Bank Draft 0.00 19.30 DFT0004391 INV0006777 Invoice 05/02/2025 Medicare Taxes 0.00 19.30 00836 Internal Revenue Service 09/11/2025 Bank Draft 0.00 82.44 DFT0004392 INV0006778 Invoice 06/27/2025 Social Security Taxes 0.00 82.44 00571 Employment Development Dept 09/11/2025 Bank Draft 0.00 45.18 DFT0004393 INV0006779 Invoice 06/13/2025 State Taxes 0.00 45.18
00836 Internal Revenue Service 09/11/2025 Bank Draft 0.00 18.44 DFT0004396 INV0006781 Invoice 09/05/2025 Federal Taxes 0.00 18.44
00836 Internal Revenue Service 09/11/2025 Bank Draft 0.00 4.46 DFT0004397 INV0006782 Invoice 09/05/2025 Medicare Taxes 0.00 4.46
00836 Internal Revenue Service 09/11/2025 Bank Draft 0.00 19.04 DFT0004398 INV0006783 Invoice 09/05/2025 Social Security Taxes 0.00 19.04 00571 Employment Development Dept 09/11/2025 Bank Draft 0.00 10.14 DFT0004399 INV0006784 Invoice 09/05/2025 State Taxes 0.00 10.14
00836 Internal Revenue Service 09/11/2025 Bank Draft 0.00 16.88 DFT0004406 INV0006785 Invoice 09/05/2025 Medicare Taxes 0.00 16.88 00836 Internal Revenue Service 09/11/2025 Bank Draft 0.00 72.22 DFT0004407 INV0006786 Invoice 09/05/2025 Social Security Taxes 0.00 72.22 00571 Employment Development Dept 09/11/2025 Bank Draft 0.00 45.61 DFT0004408 INV0006787 Invoice 09/05/2025 State Taxes 0.00 45.61
01368 CalPERS Employees Retirement 09/09/2025 Bank Draft 0.00 31,754.06 DFT0004409 INV0006788 Invoice 09/15/2025 Retirement Contributions for P/R PD 9/5/… 0.00 31,754.06 01368 CalPERS Employees Retirement 09/08/2025 Bank Draft 0.00 63,430.94 DFT0004410 INV0006789 Invoice 09/15/2025 Retirement Contributions for P/R CITY 9/5… 0.00 63,430.94 00269 CalPERS Health Insurance 09/05/2025 Bank Draft 0.00 181,819.82 DFT0004411 100000018026745 Invoice 09/16/2025 Medical Insurance Premium/Pers/Sep 2025 0.00 181,819.82 01985 Navia Benefit Solutions Inc 09/10/2025 Bank Draft 0.00 200.00 DFT0004412 11001314 Invoice 09/16/2025 Montlhly Minimum Fee/August 2025 0.00 200.00 01784 WEX Bank 09/08/2025 Bank Draft 0.00 25,617.41 DFT0004447 4b.1
Check Report Date Range: 08/30/2025 - 09/19/2025
9/23/2025 10:20:06 AM Page 16 of 17
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 106994712 Invoice 09/15/2025 Monthly Fuel Cost/August 2025 0.00 25,617.41 Regular Checks
Manual Checks
Voided Checks
Discount
Payment
Payment Type Count
Bank Code US Bank Summary
Bank Drafts
EFT's
184
0 5
35 28

0.00 0.00

0.00 252 0.00
Payment
542,227.74

0.00 -200.00
444,450.84
386,060.44
1,372,539.02
Payable
Count
383
0 0
35 41
459
4b.1
Check Report Date Range: 08/30/2025 - 09/19/2025
9/23/2025 10:20:06 AM Page 17 of 17
All Bank Codes Check Summary
Payment Type Discount
Payment
Count Payment
Payable
Count
Regular Checks
Manual Checks
Voided Checks
Bank Drafts
EFT's
184
0 5
35 28

0.00 0.00

0.00 252 0.00
542,227.74

0.00 -200.00
444,450.84
386,060.44
1,372,539.02
383
0 0
35 41
459
Fund Name Period Amount
Fund Summary
999 POOLED CASH 9/2025 1,372,539.02
1,372,539.02
4b.1
9/23/2025 11:18:39 AM Monthly Transaction Report Page 1 of 2 City of Brawley
Monthly Transaction Report
Date Range: 5/28/2025 - 9/19/2025
Account Number Name Date
Adj
Type Amount Reference Packet Receipt Type
5/28/2025 Refund 112.56 Check #: 306215 UBPKT08890
Revenue Code Current Plus 1 Plus 2 Plus 3 Plus 4 Balance 01-0028-03 MCCAFFERTY, AMY ALLEN
996 0.00 0.00 112.56 0.00 0.00 112.56
Aging Total: 0.00 0.00 112.56 0.00 0.00 112.56
6/3/2025 Refund 109.73 Check #: 306273 UBPKT08916
Revenue Code Current Plus 1 Plus 2 Plus 3 Plus 4 Balance 01-0307-02 ARAIZA, FRANCISCO
996 109.73 0.00 0.00 0.00 0.00 109.73
Aging Total: 109.73 0.00 0.00 0.00 0.00 109.73
6/19/2025 Refund 93.10 Check #: 306394 UBPKT08961
Revenue Code Current Plus 1 Plus 2 Plus 3 Plus 4 Balance 01-4718-02 I-DEAL HOMES REAL ESTATE HOLDIN…
996 0.00 93.10 0.00 0.00 0.00 93.10
Aging Total: 0.00 93.10 0.00 0.00 0.00 93.10
6/23/2025 Refund 258.38 Check #: 306443 UBPKT08971
Revenue Code Current Plus 1 Plus 2 Plus 3 Plus 4 Balance 01-3679-02 USE, DO NOT
996 258.38 0.00 0.00 0.00 0.00 258.38
Aging Total: 258.38 0.00 0.00 0.00 0.00 258.38
7/21/2025 Refund 18.06 Check #: 306669 UBPKT09088
Revenue Code Current Plus 1 Plus 2 Plus 3 Plus 4 Balance 01-5370-03 TAPIA, JOANNE
996 0.00 0.00 18.06 0.00 0.00 18.06
Aging Total: 0.00 0.00 18.06 0.00 0.00 18.06
8/27/2025 Refund 258.38 Check #: 306932 UBPKT09243
Revenue Code Current Plus 1 Plus 2 Plus 3 Plus 4 Balance 01-8232-08 GUERRERO, CELIA SANCHEZ & DANIEL
996 258.38 0.00 0.00 0.00 0.00 258.38
Aging Total: 258.38 0.00 0.00 0.00 0.00 258.38
8/28/2025 Refund 22.00 Check #: 306933 UBPKT09257
Revenue Code Current Plus 1 Plus 2 Plus 3 Plus 4 Balance 01-9581-01 LP, IMPERIAL VALLEY BUILDERS
996 22.00 0.00 0.00 0.00 0.00 22.00
Aging Total: 22.00 0.00 0.00 0.00 0.00 22.00
Transaction Grand Total for Period: 872.21
Transaction Type Count Amount
Totals by Transaction Type
Refund 7 872.21
Total for Period: 7 872.21
4b.2
9/23/2025 11:18:39 AM Monthly Transaction Report Page 2 of 2 Transaction Type Count Amount
Totals by Transaction Type and Revenue Code
Revenue Code
Refund
996 - 996 13 872.21
Refund Total: 872.21
Total for Period: 13 872.21
Count Amount
Totals by Revenue Code
Revenue Code
996 - 996 13 872.21
Total for Period: 13 872.21
4b.2
City of Brawley
City Council
October 07, 2025
Agenda Item No 4c

STAFF REPORT
To: City Council
From: Petra Ortega, Library Manager
Prepared by: Petra Ortega, Library Manager
Subject: Potential Action to Appoint Library Board Trustee RECOMMENDATION:

Discussion and Potential Action to Approve Resolution 2025- : Resolution of the City Council of the City of Brawley, California, appointing one member to the Brawley Public Library Board of Trustees with a service term ending June 30, 2028.

BACKGROUND INFORMATION:

The Library Board of Trustees has one vacancy with a term of service ending June 30, 2028. On September 10, 2025, a notice was published in the Desert Review advertising and requesting applications for interest in serving on the Library Board of Trustees. We have received one application from Monica Ruelas. Staff is requesting that the city council approve the resolution of the appointment.

FISCAL IMPACT:

None
ALTERNATIVES:

No alternatives are recommended; Council may elect not to approve the resolution and/or extend the application period.

ATTACHMENTS:

1. Monica Ruelas Application

2. Resolution 2025-: Resolution of the City Council of the City of Brawley, California, appointing one member to the Brawley Public Library Board of Trustees REPORT COORDINATED WITH (other than person preparing the staff report):

Staff, Title or Consultant, Agency
, , ,
REPORT APPROVAL(S):

Staff, Title or Consultant, Agency Status – Date of Status Rebecca Terrazas-Baxter, City Manager Approved - 10/3/2025 Silvia Luna, Finance Director Approved - 10/3/2025
4c
Date: September 15, 2Q25
Name: Monica Ruelas
Address/Residence:

Mailing/Address/Mailing:

Home Phone:. Business Phone:

Name of the Board/Commission/Committee for which applicant wishes to be considered:

Brawley Public Library Board of Trustees
The City of Brawl
Application to serve on City Council-Appointed Boards, Commissions and Committees Employment Experience:

As an educator with experience teaching grades K through 8 in diverse educational. settings, I bring a wide range of skills and insights to support learning and growth My background has eguipped me with the ability to adapt instructional strategies to meet the developmental and academic needs of young learners across multiple grade levels, I am committed to fostering a positive, inclusive environment where every child feels valued and encouraged to reach their full potential
• Develop and implement engaging lesson plans aligned with curriculum standards for grades K-8, fostering a positive and inclusive classroom environment • utilize differentiated instruction strategies to meet diverse learning needs and support students with varying abilities.
• incorporate technology and multimedia resources to enhance student learning and engagement,
• Collaborate with colleagues, parents, and administratorslo monitor, student progress and implement individualized education plans (lEPs) where necessary • Lead extracurricular activities including the school’s reading club and annual science fair, promoting student participation and enthusiasm for learninct • Maintain accurate records of attendance, grades, and behavior reports in compliance with school policies.
• Create activities for 0-3 year olds with autism and delayed development.

Education/other Training:

Signature ofApplicant
liiTir
• B.A in Liberal Studies
• Early childhood development training,
• Training in working with 0-3 year olds with autism and delayed development. • Early literacy training
• Phonics training - UFLI program
• Renaissance reading program (AR)
Please describe any other experience you believe may be helpful to you in serving on the Board, Commission, or committee:

I understand the importance of literacy in a child’s development. Every child deserves access to books, as they open doors to imagination, exploration, and learning with every page turned. Through my experience as a teacher. I recognize how invaluable libraries are for families and students alike, providing a welcoming space where children can engage with reading in meaningful ways. Making reading fun and accessible to all children is a key part of my teaching philosophy.

Why would you like to serve on this Board, Commission or Committee? I would like to serve on the Library Board of Trustees because I am passionate about supporting education, especially reading. Libraries are made to help create lifelong learning, creativity, and connection, and I want to contribute my time and skills to help guide the library’s growth and ensure it meets the needs of all community members. 4c.1
RESOLUTION NO. 2025 -

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BRAWLEY,

CALIFORNIA APPOINTING MEMBERS TO FILL VACANCIES ON THE
BRAWLEY LIBRARY BOARD OF TRUSTEES.

WHEREAS, Resolution No. 89-50, adopted on May 15, 1989, provides that terms for appointments will be made to June 30th; and
WHERAS, The City Council of the City of Brawley appointed Elizabeth Lorenzen to the Library Board of Trustees with the term of service ending June 30, 2028, and WHEREAS, Elizabeth Lorenzen submitted her resignation from her position on the Library Board of Trustees, and
WHEREAS, a notice was published in the Desert Review on September 10, 2025, requesting applications for interest in serving on the Library Board of Trustees vacancy; and WHEREAS, the application of Monica Ruelas having been received and reviewed by the City Council of the City of Brawley,

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF BRAWLEY, CALIFORNIA, DETERMINES AND ORDERS AS FOLLOWS:

That the following individual is appointed to fill the vacancy on the Brawley Public Library Board of Trustees that expires on June 30, 2028.

1. Monica Ruelas
APPROVED, PASSED AND ADOPTED at a regular meeting of the Brawley City Council held on October 7, 2025.

CITY OF BRAWLEY, CALIFORNIA
___________________________
Gil Rebollar, Mayor
ATTEST:
__________________________
Ana Gutierrez, City Clerk
4c.2
I, ANA GUTIERREZ, City Clerk of the City of Brawley, California, DO HEREBY CERTIFY that the foregoing Resolution No. 2025 - was passed and adopted by the City Council of the City of Brawley, California, at a regular meeting held on the 7 th day of October 2025 and that it was so
adopted by the following roll call vote:

AYES:

NAYES:

ABSTAIN:

ABSENT:

DATED: October 7, 2025 ______________________________
Ana Gutierrez, City Clerk
4c.2
City of Brawley
City Council
October 07, 2025
Agenda Item No 4d

STAFF REPORT
To: City Council
From: Rebecca Terrazas-Baxter, City Manager
Prepared by: Rebecca Terrazas-Baxter, City Manager
Subject: Consideration of City Positions on Pending State Legislation and Authorization to Submit Letters to the Governor Prior to October 12, 2025, Bill Action Deadline
RECOMMENDATION:

Staff recommends that the City Council:

1. Take formal positions on the state legislation listed below, as recommended by staff.

2. Authorize the Mayor to sign letters to Governor Gavin Newsom requesting his signature or veto of each bill in accordance with the City's policy interests.

3. Direct staff to transmit the signed letters prior to the Governor’s bill action deadline of October 12, 2025.

BACKGROUND INFORMATION:

The California State Legislature concluded its 2025 legislative session on September 12, 2025, after passing numerous bills that are now under consideration by Governor Gavin Newsom. The Governor has until October 12, 2025, to sign or veto these bills.

Staff has reviewed several pieces of legislation that may significantly impact cities, including in the areas of public works, homelessness, taxation, environmental safety, and land use authority. Based on the City's priorities, staff recommends that the City take the following positions:

RECOMMENDED BILL POSITIONS

SUPPORT / SIGN
• AB 620 (Jackson) – Medium- and Heavy-Duty Zero-Emission Vehicle Fleet Purchasing Assistance Program: rental vehicles
This bill would provide local agencies with flexibility to rent—rather than purchase—zero-emission vehicles in compliance with the Advanced Clean Fleet regulation. This measure supports local sustainability goals while easing fiscal impacts of compliance. • SB 346 (Durazo) – Local Agencies: Transient Occupancy Taxes: Short-Term Rental Facilitator Authorizes cities to obtain property addresses from short-term rental facilitators and grants cities audit authority over transient occupancy taxes (TOT). Enhances local enforcement capabilities and fiscal transparency.
4d
• SB 454 (McNerney) – State Water Resources Control Board: PFAS Mitigation Program Establishes a PFAS Mitigation Fund to assist local water agencies in treating and remediating PFAS contamination. Aligns with the City’s goals to ensure clean, safe water supply and infrastructure investment.
• SB 748 (Richardson) – Encampment Resolution Funding: Safe Parking Sites Expands the eligible uses of state encampment resolution funds to include safe parking programs, supporting efforts to address homelessness through a range of sheltering options. • SB 753 (Cortese) – Shopping and Laundry Cart Recovery Expands local authority to recover and return abandoned shopping and laundry carts, reducing blight and municipal enforcement costs.

OPPOSE / VETO
• AB 538 (Berman) – Public Works: Payroll Records
Would impose new administrative burdens on local agencies by requiring the collection and availability of certified payroll records from a contractor for public works projects. This creates potential legal liabilities and unfunded mandates without clear public benefit. • SB 79 (Wiener) – Housing Development: Transit-Oriented Development Mandates by-right approval of high-density housing near certain transit stops in nonurban counties, overriding local zoning and community planning. The bill also grants new authority to transit agencies to set land use standards. Staff recommends opposing this overreach of local control. • SB 707 (Durazo) – Open Meetings: Brown Act Requirements Proposes significant changes to teleconference and in-person meeting requirements for local agencies.

While some updates to the Brown Act are warranted, this bill would increase logistical and financial burdens and limit flexibility in how meetings are conducted.

Taking formal positions on key state legislation and communicating those positions to the Governor ensures the City's voice is heard on matters that affect local governance, fiscal resources, and community well-being. Staff recommends approval of the recommended positions and authorization to submit the corresponding letters.

FISCAL IMPACT:

There is no direct fiscal impact associated with this action. However, the City’s advocacy may influence future fiscal impacts related to the implementation or avoidance of new state mandates.

ALTERNATIVES:

Council may choose to not take a position on any or some of the proposed bills.

ATTACHMENTS:

1. Attachment A - Draft Letters to Governor Newsom
REPORT COORDINATED WITH (other than person preparing the staff report):

Staff, Title or Consultant, Agency
, , ,
4d
REPORT APPROVAL(S):

Staff, Title or Consultant, Agency Status – Date of Status Silvia Luna, Finance Director Approved - 10/3/2025
Rebecca Terrazas-Baxter, City Manager Approved - 10/3/2025 4d

ATTACHMENT A
4d.1
October 7, 2025
The Honorable Gavin Newsom
Governor of the State of California
1021 O Street, Suite 9000
Sacramento, CA 95814
RE: AB 620 (Jackson) Zero Emission Vehicles
Request for SIGNATURE
Dear Governor Newsom:

On behalf of the City of Brawley, we respectfully request your signature on AB 620 (Jackson), which would provide public and private fleets with additional options to meet the zero-emission vehicle (ZEV) procurement requirements under the Advanced Clean Fleet (ACF) regulation, adopted by the CA Air Resources Board on April 28, 2023.

Unfortunately, the ACF regulation does not allow a fleet owner to claim compliance credit for renting a zeroemission truck over its internal combustion counterpart. This oversight unreasonably restricts the options available to fleet owners, particularly those with less resources and limited budgets, that are looking for costeffective ways to meet the ACF’s ambitious goals.

As a matter of policy, we believe that public fleets should have a variety of options available when developing their compliance plans. For public and private entities that rent ACF covered trucks to supplement their existing fleets, we strongly believe that the rental of zero emission trucks should count towards the total compliance obligation for those fleets. The increased utilization of zero emission trucks would benefit local air quality, reduce the investment costs for public and private entities electing to utilize those trucks, and provide much needed flexibility that will allow public and private fleets to better serve the needs of the public.

For these reasons, the City of Brawley respectfully request that you sign AB 620 (Jackson).

Sincerely,
______________________
Gil Rebollar, Mayor
City of Brawley
cc: The Honorable Corey Jackson, Assembly Member, 60th District Myles White, Deputy Legislative Secretary, Office of Governor Gavin Newsom The Honorable Steve Padilla, Senator, 18th District
The Honorable Jeff Gonzalez, Assembly Member, 36th District Catherine Hill, Cal Cities Regional Public Affairs Manager, (via email: [email protected]) League of California Cities (via email: [email protected])

CITY OF BRAWLEY

ADMINISTRATIVE

OFFICES
383 Main Street
Brawley, CA 92227
4d.1
Phone: (760) 351-3048
October 7, 2025
The Honorable Gavin Newsom
Governor of the State of California
1021 O Street, Suite 9000
Sacramento, CA 95814
RE: SB 346 (Durazo) Local agencies: transient occupancy taxes: short-term rental facilitator Request for SIGNATURE
Dear Governor Newsom:

On behalf of the City of Brawley, we respectfully request your signature on SB 346 (Durazo), which would strengthen local governments’ ability to administer and enforce transient occupancy tax (TOT) ordinances related to short-term rentals.

Cities are responsible for regulating short-term rentals in a manner that reflects the unique needs and character of their communities. Local ordinances often address important considerations such as permitting, tax compliance, noise, parking, and occupancy limits, as well as responsibilities for both hosts and short-term rental platforms.

Some jurisdictions may choose to limit the number of permitted short-term rentals or prohibit them altogether based on housing and neighborhood impacts.

While short-term rentals provide economic opportunities, they can also create challenges for neighborhoods and local agencies, including increased demand for public services and difficulties in ensuring compliance with local regulations. Ensuring accurate and fair TOT collection is a critical part of local oversight, but many cities face challenges in this area—particularly when they lack access to basic information such as property addresses, even when voluntary collection agreements are in place with short-term rental platforms.

SB 346 would improve transparency and accountability by allowing cities to request the physical addresses of listed short-term rentals and to conduct audits to confirm that TOT obligations are being met. These tools would support more efficient enforcement and promote a level playing field for all participants in the short-term rental market, while also protecting valuable public resources.

For these reasons, the City of Brawley respectfully requests your signature on SB 346.

Sincerely,
______________________
Gil Rebollar, Mayor
City of Brawley
cc: Myles White, Deputy Legislative Secretary, Office of Governor Gavin Newsom The Honorable Steve Padilla, Senator, 18th District
The Honorable Jeff Gonzalez, Assembly Member, 36th District Catherine Hill, Cal Cities Regional Public Affairs Manager, (via email: [email protected]) League of California Cities (via email: [email protected])

CITY OF BRAWLEY

ADMINISTRATIVE

OFFICES
383 Main Street
Brawley, CA 92227
4d.1
Phone: (760) 351-3048
October 7, 2025
The Honorable Gavin Newsom
Governor of the State of California
1021 O Street, Suite 9000
Sacramento, CA 95814
RE: SB 454 (McNerney): State Water Resources Control Board: PFAS mitigation program Request for SIGNATURE
Dear Governor Newsom:

On behalf of the City of Brawley, we respectfully request your signature on SB 454 (McNerney), which would establish a statewide PFAS Mitigation Fund (fund) to help local public agencies, including cities, leverage funding to pay for PFAS remediation and treatment in drinking water and wastewater.

Public water agencies are responsible for delivering safe, clean, and affordable drinking water throughout California. To fulfill that responsibility, public water agencies must comply with federal and state drinking water standards, including PFAS drinking water standards. Drinking water standards can have significant financial impacts on water affordability, which are passed on to ratepayers. This bill would create a much-needed funding tool intended to leverage a variety of funding sources, including future state, federal, and private funding, designated for PFAS remediation and treatment that the State Water Resources Control Board would administer to public water agencies. The fund would help fill a gap for much-needed infrastructure funding associated with treating for PFAS.

SB 454 includes provisions to ensure that the establishment of the fund does not up any additional cost pressures on the state. First, the bill includes that the State Water Resources Control Board costs, should be covered from any deposits into the fund, up to 5 percent of the total monies.

To ensure the availability of safe and affordable drinking water supplies for communities from these chemicals, the City of Brawley respectfully requests your signature on SB 454.

CITY OF BRAWLEY

ADMINISTRATIVE

OFFICES
383 Main Street
Brawley, CA 92227
4d.1
Phone: (760) 351-3048
October 7, 2025
The Honorable Gavin Newsom
Governor of the State of California
1021 O Street, Suite 9000
Sacramento, CA 95814
RE: SB 748 (Richardson) Encampment Resolution Funding program: safe parking sites: reporting Request for SIGNATURE
Dear Governor Newsom:

On behalf of the City of Brawley, we respectfully request your signature on SB 748 (Richardson), which would expand the eligible uses of the Encampment Resolution Fund (ERF) to include safe parking sites.

Specifically, SB 748 would enable municipalities to utilize ERF for safe parking sites, which have proven to be safe spaces to connect those living in their vehicles to permanent housing and services. Local governments would be able to spend their ERF funds on the acquisition of sites for safe parking, operation of the site, services to the safe parking site, and increasing safe parking site hours.

California’s cities are on the front lines of addressing homelessness, helping connect residents to housing and services. According to the Department of Housing and Urban Development, unsheltered homelessness includes individuals living in vehicles—66% of California’s homeless population is unsheltered. As cities transition unsheltered residents indoors, safe parking sites provide a secure place to sleep, as well as access to restrooms, hygiene services, and rapid rehousing assistance.

For these reasons, the City of Brawley respectfully request that you sign SB 748 (Richardson).

CITY OF BRAWLEY

ADMINISTRATIVE

OFFICES
383 Main Street
Brawley, CA 92227
4d.1
Phone: (760) 351-3048
October 7, 2025
The Honorable Gavin Newsom
Governor of the State of California
1021 O Street, Suite 9000
Sacramento, CA 95814
RE: SB 753 (Cortese) Abandoned Shopping Cart Recovery
Request for SIGNATURE
Dear Governor Newsom:

On behalf of the City of Brawley, we respectfully request your signature on SB 753 (Cortese), which would provide additional tools to local governments to address abandoned shopping carts in communities.

Abandoned shopping carts have created hazards by blocking streets and sidewalks, disrupting open spaces, and impeding waterways. SB 753 would modernize the laws requiring the collection of abandoned shopping carts and provide local governments and retailers with better tools to address this issue.

Under current law, local governments must store abandoned shopping carts in an impound lot, where they sit until a retailer retrieves them. This process has inherent challenges, especially for large municipalities, which would need to store hundreds of abandoned shopping carts at any given time to comply with this provision. The storage space and staff cost required to operate an impound lot are a burdensome and ineffective solution to this issue.

SB 753 would enable local governments to enact ordinances permitting the direct return of abandoned carts to retailers. The measure would also allow for immediate action when carts block emergency access or pose a safety hazard. To encourage compliance, SB 753 would raise the fine for failing to retrieve a cart to $100 and allow local governments to recover retrieval costs up to $100 per cart, while ensuring clear notice and due process for retailers.

This strikes the appropriate balance of creating an efficient system to retrieve and return abandoned shopping carts while incentivizing retailers to work collaboratively with local governments to recover their stolen property.

For these reasons, the City of Brawley respectfully request that you sign SB 753 (Cortese).

CITY OF BRAWLEY

ADMINISTRATIVE

OFFICES
383 Main Street
Brawley, CA 92227
4d.1
Phone: (760) 351-3048
October 7, 2025
The Honorable Gavin Newsom
Governor of the State of California
1021 O Street, Suite 9000
Sacramento, CA 95814
RE: AB 538 (Berman) Public Works: payroll record
Request for VETO
Dear Governor Newsom:

On behalf of the City of Brawley, we respectfully request that you veto AB 538 (Berman), which requires local agencies to seek out records not in their possession and lacks any language to compel the only body with enforcement powers, the Division of Labor Standards and Enforcement (DLSE), to seek out those records.

Current law requires contractors and subcontractors for public works projects to maintain payroll records for all workers employed as part of a public works project. Current law also requires that a certified copy of those records be made available upon request by either a body awarding the contract (e.g. a county or city) or by the DLSE. Current law empowers DLSE, NOT awarding bodies, to penalize contractors or subcontractors for failing to respond to a records request by either an awarding body or DLSE. Despite this reality, the bill only requires local agencies to seek out records not in their possession and lacks any language to compel the only body with enforcement powers to seek out the records.

Additionally, Section 2 declares that the bill is not a reimbursable state mandate, asserting that the only costs incurred by a local agency will be due to changes to a crime or infraction. We believe the language is inappropriate and should be amended to clearly declare that the bill would establish a new mandate reimbursable under state law, as the bill clearly mandates a new activity by local agencies: seeking records from a public works contractor or subcontractor when the local agency is not in possession of those records.

We believe this bill unnecessarily adds to the administrative burdens of local agencies at a time when their resources are being further stretched due to increasing state mandates, emergency response, and federal uncertainty.

For these reasons, the City of Brawley respectfully requests that you veto AB 538.

CITY OF BRAWLEY

ADMINISTRATIVE

OFFICES
383 Main Street
Brawley, CA 92227
4d.1
Phone: (760) 351-3048
October 7, 2025
The Honorable Gavin Newsom
Governor of the State of California
1021 O Street, Suite 9000
Sacramento, CA 95814
RE: SB 79 (Wiener) Housing development: transit-oriented development Request for VETO
Dear Governor Newsom:

On behalf of the City of Brawley, we respectfully request your veto of SB 79 (Wiener), which would impose onesize-fits-all transit-oriented development mandates on non-urban cities, including ours, despite very different infrastructure, land use, and community needs.

SB 79 would require cities in nonurban transit counties—like Brawley—to approve residential developments up to five stories tall and by-right within a quarter mile of specific transit stops, regardless of local zoning, community input, or infrastructure capacity. This bill would also limit our ability to apply local development standards and grant land use authority to transit agencies on properties they own or lease near transit, even though these agencies are not accountable to local voters or equipped to lead housing development.

These sweeping mandates ignore the purpose and structure of local general plans, the housing element certification process, and the role of cities in land use planning. SB 79 assumes that small and rural communities with limited public transit should meet urban-style density standards, despite not having the services, infrastructure, or demand to support them.

While the bill offers an option for cities to propose alternative plans, the process is burdensome and still requires compliance with rigid state metrics that may not align with local realities.

We appreciate efforts to increase housing near transit, but SB 79 removes essential local discretion and imposes urban solutions on non-urban communities.

For these reasons, the City of Brawley respectfully requests that you veto SB 79.

CITY OF BRAWLEY

ADMINISTRATIVE

OFFICES
383 Main Street
Brawley, CA 92227
4d.1
Phone: (760) 351-3048
October 7, 2025
The Honorable Gavin Newsom
Governor of the State of California
1021 O Street, Suite 9000
Sacramento, CA 95814
RE: SB 707 (Durazo) Open Meetings: meeting and teleconference Request for VETO
Dear Governor Newsom:

On behalf of the City of Brawley, we respectfully request your veto of SB 707 (Durazo). While we strongly support transparency, public access, and inclusive governance, this bill would place substantial unfunded mandates on small cities like ours—cities that are already doing their best to serve residents with limited staff, modest budgets, and aging infrastructure.

SB 707 would require cities to adopt a broad range of new operational and technological procedures to conduct public meetings, including expanded remote access capabilities, enhanced public outreach and notification systems, and additional requirements related to translation and multilingual accessibility.

While these goals are important, the implementation of these mandates—particularly for smaller cities—would require significant investments in new equipment, digital infrastructure, staff training, and ongoing maintenance, all without state funding or reimbursement.

These changes may be manageable for large jurisdictions, but they are out of reach for many small cities. In Brawley, implementing SB 707 would likely require major technology upgrades, new staffing or contracts for translation services, and ongoing operational changes—all without any state funding to support these mandates.

Because of Proposition 42 (2014), none of these new obligations would be reimbursable, forcing cities to either cut elsewhere or delay essential community services.

Additionally, SB 707 applies unevenly across California. Cities of similar size are treated differently based on their county’s overall population, while the State itself is not subject to these same standards—creating an inequitable framework.

We acknowledge the amendment delaying implementation until July 1, 2026, but even that timeline is unrealistic for small jurisdictions that need time to plan, budget, procure systems, and train staff responsibly.

For these reasons, the City of Brawley respectfully requests that you veto SB 707.

Sincerely,
______________________
Gil Rebollar, Mayor
City of Brawley
cc: The Honorable Steve Padilla, Senator, 18th District The Honorable Jeff Gonzalez, Assembly Member, 36th District Catherine Hill, Cal Cities Regional Public Affairs Manager, (via email: [email protected]) League of California Cities (via email: [email protected])

CITY OF BRAWLEY

ADMINISTRATIVE

OFFICES
383 Main Street
Brawley, CA 92227
4d.1
Phone: (760) 351-3048
City of Brawley
City Council
October 07, 2025
Agenda Item No 4e

STAFF REPORT
To: City Council
From: Rom Medina, Director of Public Works and Operations Prepared by: Ana Gutierrez, Public Works Analyst
Subject: Consideration and Award of Amendment No. 2 to STC Traffic, Inc.

RECOMMENDATION:

Authorize Amendment No. 2 to the Agreement with STC Traffic, Inc. to provide continued Professional Engineering Services for continued Construction Management for the Traffic Signal Synchronization and Intelligent Transportation Systems Project in an amount not to exceed $48,660.00 for the completion of the project and authorize the City Manager to execute all documentation in relation to this Amendment No. 2.

BACKGROUND INFORMATION:

On December 14, 2021, the City of Brawley entered into an agreement with STC Traffic, Inc. for Professional Engineering Services to conduct a Traffic Signal Assessment on various intersections and provide recommendations for replacement and repair.

On February 25, 2022, the Public Works Department submitted a Congestion Mitigation and Air Quality (CMAQ) grant application to the Imperial County Transportation Commission (ICTC) for a Traffic Signal Synchronization and Intelligent Transportation Systems Project, which included replacing key signal components with modern technology. STC Traffic, Inc. assisted in preparing the grant application.

The City was successful in securing CMAQ funding, and on June 7, 2022, the City Council approved Amendment No. 1 to STC’s agreement in the amount of $195,000. The amendment expanded STC’s scope to include Design and Construction Management services for the Traffic Signal Synchronization Phase I Project.

The Construction of this project was advertised for bids on two occasions; however, both times, the bids received significantly exceeded available funding and were rejected. City staff, in coordination with STC, revised the project plans and specifications multiple times to reduce the scope of work, bring costs within the allocated budget, and streamline construction costs while maintaining project functionality. During this process, portions of the Construction Management budget were utilized to keep the project moving forward and avoid delays in the design.

City staff is now requesting approval of Amendment No. 2 to the STC Traffic, Inc. agreement in the amount of $48,660.00. This Amendment will provide the additional Construction Management services necessary to successfully complete the Traffic Signal Synchronization Phase I Project. 4e
FISCAL IMPACT:

The FY 2025–26 Capital Improvement Budget includes Project 2022-04 funded at $864,497. Due to a required change order, an additional $48,660 is needed to fully fund the project. A budget adjustment is required.
215-312.000-920.421- Transfer to Street CIP - Expense.................. $ 48,660.00 421-310.000-600.215- Transfer from Measure D - Revenue..............$ 48,660.00 421-310.000-800.300- Improvements other than bldgs - Expense.... $ 48,660.00 ALTERNATIVES:

No alternative is recommended at this time.

ATTACHMENTS:

1. AMENDMENT NO. 2
REPORT COORDINATED WITH (other than person preparing the staff report):

Staff, Title or Consultant, Agency
, , ,
REPORT APPROVAL(S):

Staff, Title or Consultant, Agency Status – Date of Status Silvia Luna, Finance Director Approved - 10/3/2025
Rebecca Terrazas-Baxter, City Manager Approved - 10/3/2025 4e
AMENDMENT NO. 2

TO THE CONTRACT
FOR

PROFESSIONAL ENGINEERING SERVICES & CONSTRUCTION MANAGEMENT SERVICES FOR

TRAFFIC SIGNAL SYNCHRONIZATION AND INTELLIGENT TRANSPORTATION SYSTEMS PROJECT DATE: October 7, 2025
The Parties to this Amendment No. 2 to the Contract are the City of Brawley (City) and STC Traffic, Inc. (Consultant).

RECITALS
WHEREAS, on December 14, 2021, the City and Consultant entered into an Agreement for Professional Engineering Services to perform a Traffic Signal Assessment and provide recommendations for the replacement and repair of traffic signals (“Agreement”); and WHEREAS, on June 7, 2022, the City approved Amendment No. 1 in the amount of One Hundred NinetyFive Thousand Dollars ($195,000.00), which expanded the scope of services to include Design and Construction Management for the Traffic Signal Synchronization and Intelligent Transportation Systems Phase I Project; and
WHEREAS, during project implementation, multiple revisions to plans and specifications were required to reduce scope, align with available funding, and maintain project functionality; and WHEREAS, portions of the Construction Management budget under Amendment No. 1 were utilized to keep the project on schedule and avoid delays; and
WHEREAS, the City now desires to amend the Agreement to provide additional Construction Management services required to successfully complete the project.

TERMS:

NOW, THEREFORE, in consideration of the mutual promises set forth herein, the parties agree as follows:

1. Scope of Services
Consultant shall provide additional Construction Management services as necessary to complete the Traffic Signal Synchronization Phase I Project, consistent with the Agreement and as directed by the Director of Public Works.

2. Revised Compensation
Not-to-exceed compensation for this Amendment No. 2 shall be Forty-Eight Thousand Six Hundred Sixty Dollars ($48,660.00). This amount is in addition to the prior compensation authorized under the Agreement $23,770.00, and Amendment No. 1 $195,000, for a new revised amount of $267,430.00.

3. Effect of Amendment
Except as expressly modified by this Amendment No. 2, all other provisions of the Agreement, as previously amended, remain in full force and effect.
4e.1

4. Authority
The individuals executing this Amendment on behalf of the parties represent and warrant that they are duly authorized to execute and deliver this Amendment on behalf of their respective parties.

5. All other terms, conditions, and stipulations contained in the original Contract shall remain in effect.

DATED: October 7, 2025

CITY OF BRAWLEY
By:_________________________________
Rebecca Terrazas-Baxter, City Manager
STC Traffic, Inc. ATTESTS:

By:___________________________ By:___________________________________ Jason Stack, President Ana Gutierrez, City Clerk

4e.1
City of Brawley
City Council
October 07, 2025
Agenda Item No 4f

STAFF REPORT
To: City Council
From: John Tang, Interim Parks and Rec Manager
Prepared by: John Tang, Interim Parks and Rec Manager
Subject: Authorization to purchase a John Deere Wide Area Riding Lawn Mower RECOMMENDATION:

Potential action to approve the purchase of a John Deere wide area riding lawn mower in the amount of $77,354.18.

BACKGROUND INFORMATION:

The City’s Parks and Recreation Department currently possesses two riding lawn mowers that are outdated and constantly require repair. In addition to their age, these mowers are narrow, which is only beneficial for small, confined spaces.

Staff respectfully requests the approval for the procurement of a wide-area John Deere riding lawn mower. This specialized equipment is essential for efficiently maintaining extensive outdoor grounds, enabling staff to perform their landscaping duties more effectively. Utilizing this advanced machinery will significantly reduce the time and labor required for large-scale mowing tasks, thereby increasing operational efficiency and ensuring the grounds are consistently well-maintained.

Given the specialized equipment, the staff decided to use the California Department of General Services (CMAS) Program. CMAS is a procurement system that state and local government agencies rely on to get competitive prices for products and services. This approach makes procurement easier for local governments and helps them get better prices without costing at no cost to the city.

FISCAL IMPACT:

The Parks commercial mower was included in the FY 2025 Capital Improvement Budget (Project 2025-06) at $76,000. The lowest responsive quote totals $77,354.18. To fully fund the purchase, a minor budget adjustment is required.

Budget Adjustment (increase in appropriation):
101-511.000-800.400 – Equipment … +$2,000.00
ALTERNATIVES:

No alternatives are recommended at this time.
4f
ATTACHMENTS:

1. CMAS Quote

2. Sourcewell quote
REPORT COORDINATED WITH (other than person preparing the staff report):

Staff, Title or Consultant, Agency
, , ,
REPORT APPROVAL(S):

Staff, Title or Consultant, Agency Status – Date of Status Silvia Luna, Finance Director Approved - 10/3/2025
Rebecca Terrazas-Baxter, City Manager Approved - 10/3/2025 4f
σ JOHNDEERE
ALL PURCHASE ORDERS MUSτ ΒΕ MADE ουτ
το (VENDOR):

Deere & Company
2000 John Deere Run
Cary, NC 27513
FED ID: 36-2382580
UEID: FNSWEDARMK53
Quote 33413236

Page 2 of 3 ends

ALL PURCHASE ORDERS MUSτ ΒΕ SΕΝτ
το DELIVERING DEALER:

RDO Equipment Co.
3275 Highway 86
lmperial, CA 92251
760-355-7800
[email protected]
Quote Summary
Prepared For:

CITY OF BRAWLEY
400 ΜΑΙΝ ST STE 1
BRAWLEY, CA 92227
Home: 760-344-1231
Business: 760-344-1231
* Current ΕΤΑ 2 - 3 months from date RDO
EquipmentCo. confirms receipt of agency ΡΟ or LOI.

ΕΤΑ can besubject to change without notice.

Equipment Summary
Delivering Dealer:

RDO Equipment Co.

Stefanie Roark
3275 Highway 86
lmperial, CA 92251
Phone: 760-355-7800
sl [email protected]
Quote ld: 33413236
Created Οη : 08 September
2025
Last Modifιed Οη: 08 Septernber
Selling Price
2025
Expiration Date: 08 October 2025
Qty
JOHN DEERE 1600 Turbo TerrainCut $ 71,123.84 Χ 1 =
Extended
$71,123.84
Commercίal Wίde-Area Mower wίth 4-
Post ROPS Canopy
Contract: CA CMAS Ag and Turf Equίpment 4-07-23-0007C (PG 5G CG 22) Price Effective Date: November 1, 2024
Equipment Total $71,123.84
Trade Ιη Total $ 0.00
* lncludes Fees and Non-contract ίtems Quote Summary
Equίpment Total $71 ,123.84
Trade ln
SubTotal $71,123.84
Sales Tax - (8.75%) $6,223.34
CA Tire Fee $ 7.00
Est. Servίce $ 0.00
Agreement Tax
Total $77,354.18
Down Payment (0.00)
Rental Applίed (0.00)
Balance Due $77,354.18
Salesperson: Χ Accepted By: Χ
Confidential
4f.1
(0 JOHN DEERE
Quote ld: 33413236
Selling Equipment
Customer Name: CITY OF BRAWLEY
Quote 33413236

Page 3 of 3 ends

ALL PURCHASE ORDERS MUsτ ΒΕ MADE ουτ
το (VENDOR):

ALL PURCHASE ORDERS MUSτ ΒΕ SΕΝτ
το DELIVERING DEALER:

Deere & Company
2000 John Deere Run
Cary, NC 27513
FED ID: 36-2382580
UEID: FNSWEDARMK53
RDO Equipment Co.
3275 Highway 86
lmperial, CA 92251
760-355-7800
SLRoark@
rdoequipment.com
JOHN DEERE 1600 Turbo TerrainCut Commercial Wide-Area Mower with 4-Post ROPS Canopy
Contract:

Price Effectiνe Date:

CA CMAS Ag and Turf
Equipment 4-07-23-000?C
(PG 5G CG 22)
November 1, 2024
Selling Price *
$71,123.84
* Price per item - includes Fees and Non-contract items 1 Code Description
0736TC 1600 Turbo TerrainCut
Commercial Wide-Area Mower
_ _ __ ~itb 4_~p_ost ~o~s C.anop~
001Α United States and Canada
183Ν JDLink™ Modem
0443 US English w/ Spanish (BiLingual) Operator's Manual Standard Options Total
Value Added Services Total
Qty List Price Discount% Discount Contract Extende
Amount Price Contract Pric
1 $93,584.00 24.00 $22,460.16 $71,123.84 $71,123.8
Standard O~tίons - Per Unit
1 $ 0.00 24.00 $ 0.00 $ 0.00
1 $ 0.00 24.00 $ 0.00 $ 0.00
1 $ 0.00 24.00 $ 0.00 $ 0.00
$ 0.00 $ 0.00 $ 0.00
$ 0.00 $ 0.00
Total Selling Price $93,584.00 $22,460.16 $71,123.84 $71,123.84 Confidential
4f.1
4f.2
4f.2
City of Brawley
City Council
October 07, 2025
Agenda Item No 4g

STAFF REPORT
To: City Council
From: Cristhian Barajas, Development Services Director
Prepared by: Adrian Ople, Planning Technician
Subject: Potential Action to Approve Final Parcel Map (PM) 24-01 Subdivision RECOMMENDATION:

City staff recommends Council approval of Parcel Map (PM) 24-01 for recordation as the project is consistent with the City of Brawley General Plan, Subdivision Ordinance, and Zoning Ordinance BACKGROUND INFORMATION:

City of Brawley Development Services staff is in receipt of Final Parcel Map (PM) 24-01 for the subdivision of a 5.35-acre site located at the southeast corner of Eastern Avenue and Main Street. This site is identified by Assessor’s Parcel Number (APN) 047-320-074. The site was also identified by the applicant as “1528-1552 Main Street”.

The site is currently zoned as C-2 (Medium Commercial), and it is surrounded by Medium Density Residential and Heavy Commercial uses. Areas typically zoned C-2 include parcels adjacent to Main Street and to S Brawley Avenue/Highway 86. These zones provide locations where a wide range of retail and service establishments could be provided. Examples of uses include restaurants, medical offices, food stores, hobby shops, and clothing stores. The western half of the site is developed with non-conforming residential structures dating to the 1920s. There are two existing water meters on this half of the parcel. The eastern half of the site is developed with a recreational vehicle (RV) facility that provides various services including vehicles and parts sales, storage, and towing. RV rental services are also provided during dunes season. This facility, Desert RV Service, uses the address 1552 Main Street and is serviced by an existing water meter.

PM 24-01 separates the two halves of the existing site into two new parcels. Proposed Parcel 1 on the west side is 2.92 acres. Proposed Parcel 2 on the east side is 2.43 acres.

The applicant does not intend to change the site’s existing uses. Per the project description submitted by the applicant, the subdivision is intended to increase the marketability of the property by separating it into smaller parcels. Upon recordation, a berm and fence will be constructed to separate the parcels and prevent drainage from one parcel to another.

In accordance with the Subdivision Map Act and Section 23A.7 of the Brawley Municipal Code, the applicant filed a Tentative Parcel Map (TPM) with the Planning Division. The applicant’s original submission for the TPM occurred around September 25, 2024. TPM 24-01 was approved with conditions by the Planning Commission on March 5, 2025. These conditions include public 4g
improvements along Main Street and ADA improvements at the southeast corner of Eastern Avenue and Main Street before the issuance of Building Permits for each parcel.

Pursuant to the Subdivision Map Act and Section 23A.12 of the Municipal Code, the applicant submitted multiple drafts of Final Parcel Map (PM) 24-01 to the City for our Acting City Surveyor, NV5, to review and provide comments. NV5 has reviewed and approved PM 24-01 for recordation pending Council approval, with a wet signature dated September 2, 2025. In accordance with Section 23A.2 of the Municipal Code, “City Council shall approve, conditionally approve, or disapprove final maps and retains the authority to determine the kinds and extent of off-site improvements required in subdivisions.” Furthermore, per the Subdivision Map Act, Section 66499.55, “The map, so certified, shall be forthwith filed in the office of the county recorder of the county wherein the platted lands are situate.”
FISCAL IMPACT:

There is no associated fiscal impact.

ALTERNATIVES:

This subdivision is an allowable action by the property owner. No alternatives are recommended.

ATTACHMENTS:

1. Attachment A - Signed Final Parcel Map 24-01

2. Attachment B - Planning Application and Project Description

3. Attachment C - Planning Commission Approval

4. Attachment D - TPM 24-01 Approval Letter and Conditions REPORT COORDINATED WITH (other than person preparing the staff report):

Staff, Title or Consultant, Agency
, , ,
REPORT APPROVAL(S):

Staff, Title or Consultant, Agency Status – Date of Status Rebecca Terrazas-Baxter, City Manager Approved - 10/3/2025 Silvia Luna, Finance Director Approved - 10/3/2025
4g
WESTMORLNDCS2005/P495
5•2 "ε: 50·1 't,,\
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,,' ΜΑΙΝ STREET
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CENTERLINE INTERSECTION:

PARCEL ΜΑΡ Νο.24-01 PORTIONS OF LOTS 25 AND 26, BRAWLEY SUBDIVISION Νο. 1, ΙΝ ΤΗΕ CITY OF BRAWLEY, COUNTY OF IMPERIAL, STATE OF CALIFORNIA, ACCORDING το ΜΑΡ Νο. 56 ΙΝ ΒΟΟΚ 1, PAGE 40 OF OFFICIAL MAPS, AND BEING Α SUBDIVISION OF PARCEL 1 OF ΤΗΑΤ CERTAIN CERTIFICATE OF COMPLIANCE RECORDED JUNE 7, 2001 AS FILE Νο. Ο 1-12481 ΙΝ ΒΟΟΚ 2064, PAGE 334 OF OFFICIAL RECORDS, ALL ΟΝ FILE ΙΝ ΤΗΕ OFFICE OF ΤΗΕ IMPERIAL COUNTY RECORDER.

NOTARY ACKNOWLEDGEMENT
Α notary public or other officer completing this
certificate verifies only the identity of the individual who signed the document to which this certificate is
attached, and not the truthfulness, accuracy, or
validity of that document.

State of California ~ •. )
County of ~Jl:4) / ι?Ξ-ι:} f]
(insert name and tit e of the office
personally appeared ι1,Jc(2 Ε)?/ ο/ # wς/ι ~ who proved to me on ίhe basis of satisfactory evidence to be the person( s) whose name( s) is/are subscribed to the withίn instrument and acknowledged to me that he/she/they executed the same in his/her/their authorized capacity(ies), and that by his/her/their signature(s) on the instrument the person(s), or the entity upon behalf of which the person(s) acted, executed the instrument.

Ι certify under PENAL ΤΥ OF PERJURY under the laws of the State of California that the foregoing paragraph is true and correct.

WITNESS my hand and official seal. ΜΑΙΝ ST. & EASTERN AVENUE. λ=+D°24Ό8.53" Ν89"32'20"ε ''--= 322.62'Μ
.. )

BASIS OF BEARINGS
BASIS OF BEARINGS /$ Ν78ΊΟΌΟ"ε aετwεεΝ ΤΗΕ SOUTHEAST OF LOT 38, BRAWLE.Y SUBDIVISION Νο. 1 (ΡΟΙΝΤ Νο. 2 OF CORNER DESCRIPTIONS) AND CRTN STATION SDSUCENTERCS2005/P499. ALL DISTANCES SHOWN HEREON ARE GRID DISTANCES, το ΟΒΤΑΙΝ GROUND DISTANCES, MULTIPLY GRID DISTANCES ΒΥ COMBINED SCALE FACTOR ΑΤ SDSUCENTERC2005/P499 BEING: 0.999984672. & WESTM0RLNDCS2005/P495
DESCR/PT/ON:

STATION IS Α CAL/FORN/A REAL ΤΙΜΕ NETWORK (CRTN) GPS STATION.

Ν: 1960552.494
ε: 6752153.831
λ: +0"20'29.64"
LAT: 33"02'41.8471"
LONG: -115"37'42.1692"
COMB. SCALE FACTOR: 0.999979855
ειενΑΤΙΟΝ: -273.16'
EPOCH: 2017.50

CSRS PUBL/SHED ACCURACY
NORTHJNG: 4.4ΜΜ
EASTING: 3.4ΜΜ
BASεD ΟΝ 2 SIGMA (95%)

CONFIDENCE FOR NETWORK
& SDSUCENTERCS2005/P499
DESCRIPTION:

STATION /S Α CALIFORNIA REAL ΤΙΜΕ NETWORK (CRTN) GPS STATION.

Ν: 1937059.576
ε: 6795375.640
λ: +0"25Ό7.55"
LAT: 32"58'46.5704"
LONG: -115°29'16.4359"
COMB. SCALE FACTOR: 0.999984672
ειενΑΤΙΟΝ: -240.86°
EPOCH: 2017.50

CSRS PUBLISHED ACCURACY
NORTHING: 4.5ΜΜ
EASTING: 3. 5ΜΜ
BASED ΟΝ 2 SIGMA (95%)

CONFIDENCE FOR NETWORK
@SOUTHWEST C0RNER L0T 38, ΟΜ 1-40
LOCATION:

SOUTHWEST CORNER LOT 38, ΟΜ 1-40 BRAWLEY
SUBDIVISION ΝΟ. 1 T.13S.,R.14E.

DESCRIPTION:

FOUND 1-1/2" /RON ΡΙΡΕ, ΝΟ TAG, DOWN 0.5' BELOW
NATURAL SURFACε. sετ ΒΥ ΡΜ 4-61.

Ν: 1935342. 73
ε: 6786871. 11
λ: +0"24'12.61"
LAT: 32"58°30.1878"
LONG: -115"30'56.4105"
CI) S0UTHEAST C0RNER 0F LOT 38, ΟΜ 1-40
LOCATION:

SOUTHEAST CORNER OF LOT 38, ΟΜ 1-40 BRAWLE.Y SUBDIV/S/ON ΝΟ. 1 T.13S.,R.14E.

DESCRIPTION:

FOUND CΟΠΟΝ SPINDLE WITH BRASS WASHER STAMPED, ·ιs 9436", FLUSH ΙΝ CΟΝCRετε. sετ ΒΥ CORNER RECORD ΝΟ. 1379 ΟΝ FILE ΙΝ ΤΗε οπιcε OF ΤΗΕ ΙΜΡΕRΙΑL COUNTY SURVEYOR. ΙΝ SAME: POSITION AS ΡΚ & SHΙNER aειιενεο ΤΟ Βε sετ ΒΥ FM 26-83 AND SHOWN ΟΝ ROS 24-50.

Ν: 1935345.33
ε: 6787193. 78
® CENTERLINE INTERSECTI0N: ΜΑΙΝ ST. &
EASTERN AVENUE.

LOCATION:

CENTERLINE INTERSECTION: ΜΑΙΝ ST. & EASTERN AVENUE.
1 T.13S.,R.14E.

DESCRIPTION:

FOUND CΟΠΟΝ SPINDLE WITH 1-1/2" BRASS WASHER
STAMPED "LS 8645", FLUSH WITH ASPHALT PAVING OF
ΤΗε INTERSECTION OF ΜΑΙΝ SΤRεετ & SOUTH EASTERN
AVENUε. ESTABL/SHED AND sετ ΒΥ ROS 25-34.

Ν: 1936637.33
ε: 6786229.20
λ: +0"24Ό8.53"
LAT: 32"58°43.0412"
LONG: -115°31 Ό3.8393"
S/GNATURE OM/SS/0NS
(Seal)
0WNER'S STATEMENT
1 HEREBY SΤΑΤε ΤΗΑΤ I ΑΜ ΤΗΕ OWNER OF ΤΗΕ LAND INCLUDED WITHIN ΤΗΕ SUBDIVISION SHOWN HEREON; ΤΗΑΤ I ΑΜ ΤΗΕ ONLY PERSON WHOSE CONSENT /$ NECESSARY το PASS Α CLEAR τιτιε το SAID LAND; ΤΗΑΤ I CONSENT ΤΟ ΤΗΕ MAKING AND RECORDING OF THIS SUBDIVISION ΜΑΡ AS SHOWN WITHIN ΤΗΕ DISTINCTIVE BORDER L/NE.
-~~
(MEREDITH AUSTIN) SUCCESSOR TRUSTEE 0F
ΤΗΕ AUSTIN FAMILY LIVING TRUST DATED
JANUARY 4ΤΗ, 2005
ΤΗΕ SIGNATURES OF ΤΗΕ FOLLOWING PARTIES HAVE ΒΕΕΝ ΟΜΙΠΕD PURSUANT ΤΟ SECTION 66436 OF ΤΗΕ SUBDIVISION ΜΑΡ ACT ΙΝ ΤΗΑΤ THEIR INTERESTS CANNOT RIPEN /ΝΤΟ Α FEE:

EASEMENT: επεcΤΙΝG BRAWLE.Y SUBDIVISION Νο. 1
5 PURPOSE: Α RIGHT OF WAY ACROSS ΤΗΕ SOUTH sιοε OF EACH TIER OF LOTS, wιοε ENOUGH ΤΟ CARRY WATER

THROUGH CANALS, DITCHES, PIPEL/NES, OR FLUMES
το IRRIGATε ΤΗΕ TIER OF LOTS.

EASEMENT IS BLANKET ΙΝ NATURE AND ΝΟΤ PLOΠED HEREON
Λ7 . PURPDSE: FOR LAYING OF WATER ΡΙΡε AND ΤΗε CONSTRUCTION f..l_::,, OF DITCHES OR CANALS.

RECORDING DATE: FEBRUARY 28. 1927
RECORDING Νο.: ΒΟΟΚ 156, ΡΑGε 159 OF OFFICIAL RECORDS
EASEMENT 15 IILANKET ΙΝ NATURE AND ΝΟΤ PLOΠED HEREON
GRANTEDTO:
8 PURPOSE:

RECORDING Νο.:

IMPERIAL IRRIGATION DISTRICT
F0R Α POWER LINE AND APPURTENANCES
ΒΟΟΚ 460, PAGE 531 OF OFFICIAL RECORDS
LEGAL DESCRIPTI0N
ΤΗΑΤ PORTION OF LOTS 25 AND 26, BRAWLE.Y SUBDIVISION Νο. 1, ΙΝ ΤΗΕ COUNTY OF IMPERIAL, STATE 0F CALIFORNIA, ACCORDING το ΜΑΡ Νο. 56 ΙΝ ΒΟΟΚ 1, ΡΑGε 4D OF OFFICIAL MAPS, ΟΝ FILE ΙΝ ΤΗΕ OFFICE OF ΤΗΕ COUNTY RECORDER OF IMPERIAL COUNTY, DESCRIBED AS FOLLOWS:

ΤΗε NORTH 391.00 Fεετ 0F SAID LOTS 25 AND 26.

SAID LAND /S ALSO SHOWN AS PARCEL 1 OF ΤΗΑΤ CERTAIN CERTIFICATε OF COMPLIANCE (LLA 5-01) RECORDED JUNE 7, 2001 AS FΙLε Νο. 01-12481, ΙΝ ΒΟΟΚ 2064, PAGE 334 OF OFFICIAL RECORDS.

GRANTEDTO:
9 PURPOSE:

RECORDING Νο.:

Μ ENTITLED:
1{LDATED:

EXECUTED ΒΥ:

RECORDING DATE:

RECORDING Νο.:

GRANTEDTO:
11 PURPOSE:

RECORDING DATE:

RECORDING Νο.:

IMPERIAL IRRIGATION DISTRICT
FOR Α POWER LINE AND APPURTENANCES
ΒΟΟΚ 460, PAGE 532 OF OFFICIAL RECORDS
IMPERIAL IRRIGA ΤΙΟΝ DISTRICT
οεcεΜΒεR 13, 1965
IMPERIAL IRRIGATION AND ΤΗΕ COUNTY OF IMPERIAL
οεcεΜΒεR 22, 1965
32 ΙΝ ΒΟΟΚ 1220. PAGE 10 OF OFFICIAL RECORDS
CITY OF BRAWLE.Y
FOR ΤΗε CONSTRUCTION. OPERATION, AND ΜΑΙΝΤεΝΑΝCε
OF PUBLIC SΤRεετs, υτιιιτιεs, AND DRAINAGE FACILITIES.

JULY 16, 1995
95014856 ΙΝ ΒΟΟΚ 1813, PAGE 1143 0F OFFICIAL RECORDS
CITY CLERK'S STATEMENT:
/, ΑΝΑ GUTIERREZ, CΙΊΥ CLERK OF ΤΗΕ C/7Y OF BRAWLEY, CALIFORNIA, HEREBY STATE ΤΗΑΤ ΤΗΕ CΙΊΥ COUNC/L APPROVED THIS PARCEL ΜΑΡ .ΟΝ ______ , 2025.

DATE: ____ _
ΑΝΑ GUTIERREZ
CΙΊΥ CLERK
SURVEY0R'S STATEMENT
THIS ΜΑΡ WAS PREPARED ΒΥ ΜΕ OR UNDER ΜΥ DIRECTION AND /S BASED UPON Α FIELD SURVEY ΙΝ CONFORMANCE WITH ΤΗΕ REQUIREMENTS OF ΤΗΕ SUBDIVISION ΜΑΡ ACT AND LOCAL ORDINANCE ΑΤ ΤΗΕ REQUEST OF MEREDITH AUSTIN ΙΝ JULY, 2024. 1 HEREBY STATE ΤΗΑΤ THIS PARCEL ΜΑΡ SUBSTANTIALLY CONFORMS το ΤΗΕ APPROVED OR CONDITIONALLY APPROVED TENTATIVE ΜΑΡ, IF ΑΝΥ.

ALL MONUMENTS SHOWN ΟΝ THIS ΜΑΡ ARE OF ΤΗΕ CHARACTER INDICATED AND OCCUPY ΤΗΕ POSITIONS INDICATED AND ΤΗΑΤ ΤΗΕ MONUMENTS ARE SUFFIC/ENT ΤΟ ENABLE ΤΗΕ SURVEY ΤΟ ΒΕ RETRACED.

TAYLOR J. PREECE, P.L.S. Νο. 9436
οΑτε: Al/wS/ Ζ 2.ofSACTING CITY SURVEY0R'S STATEMENT
/, J BRALEY, ACTING CΙΊΥ SURVEYOR FOR C/7Y or· BRAWLEY, STATE ΤΗΑΤ I HAVE EXAMINED THIS ΜΑΡ; ΤΗΑΤ ΤΗΕ SUBDIVISION AS SHOWN ιs SUBSTANTIALLY ΤΗΕ SAME AS ιτ APPEARS ΟΝ ΤΗΕ TENTATIVE ΜΑΡ, IF REQUIRED, AND ΑΝΥ APPROVED ALTERATIONS THEREOF; ΤΗΑΤ ALL PROVISIONS OF CHAPTER 2, DIV/SION 2, TITLE 7 OF ΤΗΕ GOVERNMENT CODE OF ΤΗΕ STATE OF CALIFORNIA AND ΑΝΥ ORDINANCES OF
IMPERIAL COUNΊY APPLICABLE ΑΤ ΤΗΕ ΤΙΜΕ OF APPROVAL OF ΤΗΕ TENTATIVE ΜΑΡ, IF REQUIRED, HAVE ΒΕΕΝ COMPLIED WΙΤΗ; AND ΤΗΑΤ Ι ΑΜ SATISFIED ΤΗΑΤ THIS ΜΑΡ IS TECHNICALLY CORRECT.

Ό ---- Ι,.ΑΝΟ Su
"'~ "i';,, ,ff- J Braley ~,;.
!i ~
DATE: --=.CJ_:_7'.;:.../4-=-o-=-z.-ι-/4=.z-=-o=z.s-:;c__ __ _ Ι Ι C0UNTY REC0RDER'S STATEMENT
FILED TH/S ___ OAY OF ___ , 20 _, ΑΤ__ .Μ.

ΙΝ BOQK ___ QF PARCEL MAPS ΑΤ PAGE ___ , ΑΤ ΤΗΕ
REQUEST OF PREC/SION ENGINEERING & SURVEYING, INC.

CHUCK STOREY
COUNΊY RECORDER
PLANNING 0/RECT0R'S STATEMENT
/, CHRISTHIAN BARAJAS, HEREBY STATE ΤΗΑΤ THIS PARCEL ΜΑΡ COMPLIES WITH ΤΗΕ TENTATIVE OR CONDITIONALLY APPROVED TENTATIVE ΜΑΡ, IF ΑΝΥ, AS APPROVED ΒΥ ΤΗΕ PLANNING COMMISSION.

DATE: ____ _

CHRISTHIAN BARAJAS

PLANNING DIRECTOR
SUPP0RTING D0CUMENTS
ΤΗΕ FOLLOWING DOCUMENTS, WERE RECORDED CONCURRENTL Υ WITH THIS PARCEL ΜΑΡ AS OFFIC/AL RECORDS OF ΤΗΕ COUNΊY OF IMPERIAL.

ΤΑΧ CERTIFICATE

SUBDIVISION GUARANTEE
DOC. Νο.

DOC. Νο.

DOC. Νο.
__________ O.R.
__________ O.R.
__________ O.R.
λ: +0"24'14.69"
LAT: 32"58'30.1910"
LONG: -115"30'52.6233" Precision Engineering & Surveying, Inc. JOB Νο. 24-138 SHEET 1 OF 2 4g.1
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SOUTHWEST CORNER LOT 26, SEARCHED NOTHING
FOUND ESTABLISHED ΒΥ S/NGLE PROPORTION
FROM ΤΗΕ SOUTHWEST CORNER OF LOT 25 το
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NORTHWEST CORNER OF LOT 25.
---------------------------· Ν89.35'23'Έ 919.09' ·------------------- SOUTHWEST CORNER OF LOT 27,

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RECORD DATA PER FM 26-83
RECORD ΟΑΤΑ PER ΟΜ 1-40
RECORD ΟΑΤΑ PER ΡΜ 4-61
RECORD DATA PER ΡΜ 13-34/35
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SUBDIVISION ΝΟ. 1 T.13S.,R.14E.

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® SOUTHEAST CORNER OF LOT 27, ΟΜ 1-40 BRAWLEY
SUBDIVISION ΝΟ. 1 T.13S.,R.14E.

FOUND 1-INCH BRASS DISK STAMPED, "τ. PREECE, PLS 9436", ΟΝ ΤΟΡ OF CONCRETE RETAINING WALL. SET ΒΥ CORNER RECORD Νο. 1872 ΟΝ FILE ΙΝ ΤΗΕ OFFICE OF ΤΗΕ IMPERIAL COUNTY SURVEYOR. ΙΝ SAME POSITION AS 1-1/2" IRON ΡΙΡΕ TAGGED "LS 7341" AS SET ΒΥ FM 26-83 AND SHOWN ΟΝ ROS 24-50.
® CENTERLINE INTERSECTION: ΜΑΙΝ ST 8ι EASTERN AVE.

FOUND CΟΠΟΝ SPINDLE WITH 1-1/2" BRASS WASHER STAMPED, "LS 8645", FLUSH WJTH ASPHALT PAVING OF ΤΗΕ INTERSECTION OF ΜΑ/Ν STREET & SOUTH EASTERN AVENUE. ESTABLISHED AND SET ΒΥ ROS 25-34.
@R.P. το NORTHEAST CORNER LOT 26, ΟΜ 1-40 BRAWLEY
SUBDIVISION Νο. 1 T.13S.,R.14E.

FOUND 1-1/2" IRON ΡΙΡΕ W/TH TAG STAMPED, "LS 4312", DOWN 0.3' BELOW NATURAL SURFACE. ΝΟΤ ACCEPTED AS LOT CORNER.
@SOUTHWEST CORNER LOT 38, ΟΜ 1•40 BRAWLEY
SUBDIVISION Νο. 1 T.13S.,R.14E.

FOUND 1-1/2" IRON ΡΙΡΕ, ΝΟ TAG, DOWN 0.5' BELOW NATURAL SURFACE, SET ΒΥ ΡΜ 4-61.

ΜοΙ CENTERLINE INTERSECTION: "Ι" ST & EASTERN AVE.
~FOUND 1-1/2" /RON ΡΙΡΕ DOWN 1.4' /NSIDE ΑΝ 8-/NCH DIAMETER MONUMENT WELL WITH CONCRETE COLLAR. TAG ΟΝ ΡΙΡΕ STAMPED, "RCE 28447" AS SHOWN ΟΝ CORNER RECORD Νο.658 ΟΝ FfLE ΙΝ ΤΗΕ OFFICE OF ΤΗΕ IMPERIAL COUNTY SURVEYOR. ΙΝ SAME POSITION AS MONUMENT FROM ROS 12-11.
~ CENTERLINE INTERSECTION: WESTERLY EXTENSION OF 'Ί" ST & leJ EASTERN AVE.

FOUND 1-1/2" IRON ΡΙΡΕ DOWN 1.4' INSIDE ΑΝ 8-/NCH DIAMETER MONUMENT WELL WITH CONCRETE COLLAR. TAG ΟΝ ΡΙΡΕ STAMPED ΝΟΤ LEGIBLE. SEE CORNER RECORD Νο.658 ΟΝ FfLE ΙΝ ΤΗΕ OFFICE OF ΤΗΕ IMPERIAL COUNTY SURVEYOR. ΙΝ SAME POS/TION AS MONUMENT FROM ROS 12-11.
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WEST 322.ΟΟΌΜ
------------------Ν89"35'23"Ε 322.71'Μ------------------_

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CENTERLINE INTERSECTION:

ΜΑΙΝ ST. & EASTERN AVENUE.
λ=+0"24Ό8.53" 1 ο:,Ι"! ι~---~~~=------------~W~E~S::!:T_:2~9~6~.o~o~Ό~M~-----------=~~==:___ __________ ~W~E:::S~T_3~0~0::_.0~0::_'5:1_0M~------------~ \-----------------=--=-----,,----------------:;;;!. 1 ~:~ ~ Ν89"32'20Έ 322.62'Μ "''- 1 , , ----------------------------------------------- Ν89"35'27"Ε 596.14'Μ ----------- 11 ! 11 ---------------------· 5 Τ R Ε Ε Τ ~~~:;~:~~~ J;;:;;::i; ', ---\Ν89:3: , WEST 596.ΟΟΌΜ WEST 322.ΟΟ'ΟΜ ' J: 40 4 2,• ----::~.___ _.::,~ .J:oo•,, -Οοσ,, c 40 ,,,, ~ ,,,, -Οο;ι,, li'os2 Precision Engineering & Surveying, Inc.
50' ο· 50'
Scale: 1"=50'
JOB Νο. 24-138 SHEET
100'
2oF 2
4g.1

Page 1 of 2 ends

4/11

CITY OF BRAWLEY

PLANNING DEPARTMENT

APPLICATION
CHECK ALL THAT APPLY:

PROJECT CEQA STATUS
___ Conditional Use Permit
___ New ___Extension/Renewal
___ Notice of Exemption
(ministerial and categorically exempt)
___ Adjustment Plat (Lot Line Adjustment/Lot Merger)
(no additional parcels to be created)
___ Negative Declaration
(requires initial environmental study)
___ Certificate of Compliance (required with Adj. Plat) ___ Environmental Impact Report (EIR) ___ Site Plan Review
___ Variance
___ Rezoning
___ General Plan Amendment
___ Right-of-Way / Alley Vacation
___ Parcel Map Waiver
___ Minor Subdivision (4 or fewer parcels to be created) ___ Major Subdivision (5 or more parcels to be created) ___ Final Map ___ Other (Please Specify) _______________ PROPERTY OWNER ENGINEER / AGENT*
Name: _________________________________ ___________________________________ Mailing
Address: _________________________________
_________________________________
___________________________________
___________________________________
Phone: _________________________________ ___________________________________ Fax: _________________________________ ___________________________________ E-mail: _________________________________ ___________________________________ Assessor Parcel Number(s):_____________________________________________________________ Describe project, purpose/reason for your application, proposed/existing uses on the subject property, and adjacent land uses. Attach separate sheet if necessary.

REQUIRED SUPPORT DOCUMENTS

1. All applicable information requested on the Tentative Map Checklist (Major Subdivisions), Final Map Requirements (Final Maps), or Site Plan Checklist (all projects).

2. Environmental Assessment (completed by applicant or legal representative*).

3. Preliminary Title Report/Deed (for proof of ownership).

4. Application Fee (Planning Department Application Fee Schedule) and a deposit (to be determined by the Planning Director).

5. Copy of current property tax statement.

6. Other items as determined by Staff.

Fee $ __________________
Planning Staff Initials _________

CCIITTYYSSTTAAMMPP
Amount Received $ ___________
Finance Initials _______________
Meredith Austin, Trustee of Austin
Family Living Trust 13981 Carriage Road Poway, CA
92064 858-361-7141 [email protected] 047-320-074
Taylor Preece, PLS - Precision
Engineering & Surveying, Inc.

P.O. Box 2216 El Centro, CA 92244 760-353-2684 [email protected] The Purpose of this Parcel Map is to make the property more marketable in creating two smaller parcels instead of one large one. 4g.2

Page 2 of 2 ends

4/11

SPECIAL NOTES
Applicant or authorized representative* must be present at Planning Commission meeting(s) and/or City Council meeting(s) for action to be taken on the application.

Submit twenty (20) copies of Site Plans, Parcel/Tract Maps or Adjustment Plats including one electronic copy shall be submitted with the application. Projects in the Airport Land Use Commission sphere require thirty (30) copies.

Staff’s acceptance of the application or deeming the application complete does not imply that Staff will recommend approval of the project.

The owner(s) of the parcel(s) listed on this application must pay all fees and costs related to the project(s) listed on this application including, but not limited to, application fees (Application Fee Schedule), engineering fees and costs (as determined by the City Engineer at the time of final map check and/or improvement plan check), building permit fees (Building Permit Fee Schedule), development impact fees (Development Impact Fee Implementation Schedule), water and wastewater capacity fees (Capacity Fee Implementation Schedule), Environmental Fees (Department of Fish and Game), and fees imposed by the County of Imperial (tax certificate, recordation fees, and Air Pollution Control District (APCD) fees). A deposit in an amount determined by the Planning Director will be required at the time of application. Nonpayment of fees will stop the entitlement process.

I, _________________________________________,
(print name of property owner)
hereby apply to the City of Brawley for the actions indicated above for the above-specified property that I own or control, as per the attached information, and in accordance with all applicable local, state, and federal laws and regulations. I hereby agree to pay all fees and cost associated with the actions indicated for the above-specified property that I own and control as per the attached information, and pay fees and costs associated with required off-site improvements as determined by the City Engineer.

I, _________________________________________,
(print name of property owner)
give the following person/organization permission to act as my agent* and to make decisions in my name as he/she/they feel necessary for the project described on the previous pages.
______________________________ __________________________________ (print name of agent) (agent’s company name, if applicable) I certify that the above information, to the best of my knowledge, is true and correct. _________________________________________ _____________________ Signature of Property Owner Date
_________________________________________ _____________________ Signature of Agent Date
*Property owner’s signature must be notarized if an agent is being designated.

Meredith Austin, Trustee of Austin Family Living Trust Taylor Preece, PLS Precision Engineering & Surveying, Inc. Meredith Austin, Trustee of Austin Family Living Trust 4g.2
September 22, 2024 Page 1 of 1
Job # 24138
Austin Family Parcel Map
1528-1552 Main Street Brawley, CA
Project Description
The property is located at the Southeast Quadrant of Main Street and Eastern Avenue in Brawley, California. The subject property is described as being the North 391 feet of Lots 25 and 26 of Brawley Subdivision No. 1, according to Official Map 1-40. The property is also known as Parcel 1 of Certificate of Compliance for Lot Line Adjustment 5-01, recorded in Book 2064,

Page 334 ends

The reasoning behind the proposed parcel map is to make the property more marketable by separating it into smaller parcels.

Proposed Parcel 1 will have legal and physical access from Eastern Avenue and Main Street.

Proposed Parcel 1 will continue to receive water through two existing water meters on Eastern Avenue. Proposed Parcel 1 is 2.92 acres and there is no proposed development, land use will remain the same.

Proposed Parcel 2 will have legal and physical access from Main Street. Proposed Parcel 2 will continue to receive water through an existing water meter on Main Street. Proposed Parcel 2 is

2.43 Acres and there is no proposed development, land use will remain the same.

A Berm and fence will be constructed to separate the two parcels after the Parcel Map is recorded. Neither Parcel will drain onto the other after the construction of the berm.

P.O. Box 2216 El Centro, CA 92244 799 E. Heil Ave., El Centro, CA 92243.

Tel. (760) 353-2684 • Email: [email protected]
4g.2
Planning Commission Minutes| 1
March 5, 2025
The Planning Commission of the City of Brawley, California, met in Regular Session at 5:30 p.m., City Council Chambers, 383 Main Street, Brawley, California, on Wednesday, March 5, 2025

1. CALL TO ORDER/ROLL CALL
The meeting is called to order by Chair Jay Goyal at 5:36 p.m.

Present: J. Goyal, D. Nunez, R. Palacio, and C. Vandiver

Absent: Julitza Alvarez, G. Marquez, D. Smith

2. APPROVAL OF AGENDA
Motion: The Planning Commission approves the agenda as presented.

M/S/C: Palacio/Vandiver/4-0

3. APPROVAL OF MINUTES
Motion: The Planning Commission approved the 11/13/2024, 10/09/2024, 05/22/24, 04/17/2024, and 11/01/2023 Minutes as presented.

The 08/21/2024 Minutes were approved with the following amendment:

Fences walls and hedges shall be installed per Sec. 27.179 of the Zoning Ordinance and Sec.

27.84 (c)
Applicant shall install a wrought iron fence along the perimeter of the property line, excepting, at the northwest southwest corner of the property which shall be a masonry wall. The fence abutting Main Street and at the western portion of the property shall have aesthetic appeal and design options will be presented and approved by the Director of Development Services prior to the issuance of a Building Permit.

M/S/C: Vandiver/Palacio/4-0

4. PUBLIC APPEARANCE
Chair Goyal called for public appearances for items not appearing on the Planning Commission Agenda. None. Public Comment closed at 5:39 p.m.

5. Parcel Map (PM) 24-01
Tentative Parcel Map 24-01 is for the proposed minor subdivision of a C-2 (Medium Commercial) parcel into two parcels. Per the Subdivision Chapter 23A of the Brawley Municipal Code, the Planning Commission must review the findings of the tentative maps for consistency with the adopted regulations and make recommendations to the subdivider and the City Council. 4g.2
Planning Commission Minutes| 2
March 5, 2025
Property Owner: Meredith Austin, Trustee of Austin Family Living Trust Representative: Taylor Preece Precision Engineering & Surveying, Inc.

Legal Description: A portion of Lots 25 and 26, Brawley Subdivision No. 1 in the County of Imperial, State of California, according to Map No. 56 in book 1, page 40 of Official Maps, on
file in the Office of the County Recorder of Imperial
County
APN: 047-320-074
Location: 1542 Main Street, Brawley, CA 92227
Motion: The Planning Commission moved to approve PM 24-01 as amended - add the following clarifying language:

Condition #10, 11, 12, 27 “at time of a Building Permit” Condition # 16 “at time of Building Permit in accordance with City Municipal Code 23A” M/S/C: Palacio/Vandiver/4-0

6. NEXT MEETING DATE
None.

7. ADJOURNMENT
Motion: The Planning Commission meeting adjourned at 6:30 p.m.

M/S/C: Palacio/Vandivier/4-0
4g.2
4g.4
Conditions of Approval
PM 24-01 Parcel Map
A Portion of Lots 25 and 26, Brawley Subdivision No. 1, in the County of Imperial, State of California, according to Map No. 56 in Book 1, Page 40 of Official Maps, on file in the Office of the County Recorder of Imperial County
APN: 047-320-074
1542, 1542A, 1528, 1532, 1532A Main Street
Planning Commission approval of the Parcel Map is subject to compliance with the following conditions:

1. The conditional approval of the Tentative Parcel Map (TPM) PM 24-01 shall not constitute the waiver of any requirement of the City’s Ordinances or regulations or state and federal regulations, except where a condition set forth herein specifically provides for a waiver, the more stringent regulation shall prevail.

2. The applicant shall obtain a tax certificate from the County Tax Collector.

3. The applicant shall obtain an encroachment permit from the Department of Public Works for any new, altered or unpermitted driveways necessary to access each of the parcels from a public street or public rightof-way.

4. Pursuant Government Code Section 66463.1, the Developer/Applicant/Property Owner shall have twentyfour (24) months from the approval of PM 24-01 to file a Final Parcel Map otherwise the TPM shall expire and no longer be valid.

5. The conditional approval of PM 24-01 does not constitute approval of the construction of any buildings on the subdivided lots. All construction plans are subject to review and approval by various City Departments.

6. All maps, plans, studies, cost estimates, designs, and calculations required for this project shall be subject to the review and approval of the City Engineer, Department of Public Works, and Planning Department prior to submittal for approval by the City Council to record any Final Parcel Map.

7. The Final Parcel Map shall be prepared in accordance with a completed final survey of the subdivision and in compliance with the requirements of the Subdivision Map Act and applicable City Ordinances.

8. The Final Parcel Map shall clearly show all stakes, monuments or other evidence found on the ground which were used as ties to determine the boundaries of the lots. The referenced survey monuments must be found acceptable by the City Engineer and meet Subdivision Map Act standards and that all Conditions of Approval have been met.

9. The Final Parcel Map requires certification by the engineer/surveyor of record prior to final review by the City Engineer. The City Engineer may accept the map if found adequate per the Subdivision Map Act and determine that all Conditions of Approval have been met, before the Final Parcel Map can be recorded and filed with the City and the County Recorder’s Office.

10. A Grading Plan and Erosion Control Plan shall be submitted for City Engineer review and approval at time of a Building Permit.

11. The Developer/Applicant/Property Owner shall install sidewalks, curbs, and gutter to the most logical terminus along the limits of each parcel abutting Main Street per City Standards, at the time of a Building Permit.

12.The Developer/Applicant/Property Owner shall install an ADA compliant ramp at the corner of Main Street and Eastern Avenue and shall be approved and installed to the satisfaction of the Acting City Engineer and Public Works Director at the time of a Building Permit.

13. Any disturbed public right-of-way shall be installed/replaced/ or improved to City Engineer Standards and shall be subject to inspection prior to the issuance of a Certificate of Occupancy.

14. The Developer/Applicant/ Property Owner shall design parcel access driveways to City Standards. Each parcel shall have its own separate ingress and egress from Main Street. 4g.4

15. If shared driveways are created as a result of PM 24-01, a reciprocal use and maintenance agreement shall be reviewed and approved by the City Planner and Acting City Engineer and shall be recorded concurrently with the final map.

16. The Developer/Applicant/Property Owner shall underground utilities, where feasible at the time of Building Permit in accordance with City Municipal Code 23A.

17. Any development on each parcel shall require sewer and water technical calculations submitted to the Acting City Engineer and Public Works Director to determine the receiving system capacity. Should sewer improvements be required they will be at the expense of the developer. If a sewer pump station or force main are required they shall be owned, operated, and maintained at the expense of the Developer/Applicant/ Property Owner.

18. If a project on each parcel requires a stormwater retention basin, the stormwater retention basin shall be owned, operated and maintained by the Developer/Applicant/Property Owner and shall be designed to meet the requirements of a 100-year storm or per City Standard, whichever is more stringent.

19. Should the project require a stormwater retention basin stormwater pumpstation, if required by the project hydraulic and drainage report or any other relevant technical report, a stormwater pump station shall be installed at the retention basin to transport stormwater from the retention basin to the City’s existing stormwater system. The stormwater pump station shall empty the retention basin stormwater volume within 72 hours after conclusion of a stormwater event. The stormwater pump station shall be owned, operated and maintained by the Developer/Applicant/ Property Owner.

20. The Developer/Applicant/Property Owner shall pay the expenses of school district fees per the requirements of the Brawley Unified School District prior to the issuance of any building permit.

21. The Developer/Applicant/Property Owner shall pay all applicable impact and capacity fees prior to the issuance of a building permit and prior to connecting to City services. The City of Brawley collects impact fees to offset the cost of fire, police, parks, water, wastewater, and administrative services.

22. The Developer/Applicant/Property Owner shall pay any and all amounts as determined by the City of Brawley to defray all costs for the review of maps, drawings, reports, field investigation, or other activities related to compliance of this project with City Ordinances and/or any other laws, regulations, or requirements that apply to the improvement plans and Final Parcel Map. No Final Parcel Map shall be recorded until such costs have been paid to the City.

23. The provisions of these Conditions of Approval are to run with the land/project and shall bind the current and future owner(s) successor(s) in interest, assignee(s) and/or transferor(s) of said project.

24. If the Planning Department finds and determines that the Developer/Applicant/Property Owner or successor-in-interest has not complied or cannot comply with the terms and conditions of these Conditions of Approval, or the Planning/Building Department determines that the approved activities constitute a nuisance, the City shall provide the Developer/Applicant/Property Owner with notice and opportunity to comply with the enforcement or abatement order. If after receipt of the order (1) Developer/Applicant/Property Owner fails to comply, and/or (2) Developer/Applicant/Property Owner cannot comply with the conditions set forth in these Conditions of Approval, then the matter shall be referred to the City Council for modifications, suspension, or termination, or to the appropriate enforcement authority.

25. As between the City and the Developer/Applicant/Property Owner any violation of these Conditions of Approval may be a “nuisance per se”. The City may enforce the terms and conditions of these Conditions of Approval in accordance with its Codified Ordinances and/or State law. The provisions of this paragraph shall not apply to any claim of nuisance per se brought by a third party.

26. The Developer/Applicant/Property Owner shall not be allowed to maintain a “nuisance”, which is anything which: (1) is injurious to health, or is indecent or offensive to the senses, or an obstruction to the free use of property, so as to interfere with the comfortable enjoyment of life or property, and/or (2) affects at the same time an entire community or neighborhood, or any considerable number of persons, although the extent of the annoyance or damage inflicted upon individuals may be unequal, and/or (3) occurs during or as a result of the project.

27. Developer/Applicant/Property Owner shall provide a Landscaping Plan in compliance with City Standards at time of a Building Permit.
4g.4

28. The applicant shall defend, indemnify, and hold harmless the City of Brawley, or its agents, officers and employees from any claim, action or proceedings against the City or its agents, officers, or employees to attack, set aside, void or annul, an approval by the Planning Commission or City Council concerning the subdivision.

29. Imperial Irrigation District’s conditions of approval dated February 26, 2025 are enumerated hereto (30- 41) and appended.

30. As part of the city's conditions of approval the applicant (developer and/or property owner) shall underground utilities where permissible. For electrical service for the project, the applicant should be advised to contact Gabriel Ramirez, IID project development planner, at 760-339-9257 or e-mail Mr. Ramirez at [email protected] to initiate the customer service application process. In addition to submitting a formal application (available for download at the IID website http://www.iid.com/home/showdocument?id=12923 ), the applicant will be required to submit an AutoCAD file of site plan, approved electrical plans, electrical panel size and panel location, operating voltage, electrical loads, project schedule, and the applicable fees, permits, easements and environmental compliance documentation pertaining to the provision of electrical service to a project. The applicant shall be responsible for all costs and mitigation measures related to providing electrical service to a project.

31. Electrical capacity is limited in the project area. A circuit study may be required. Any system improvements or mitigation identified in the circuit study to enable the provision of electrical service to the project shall be the financial responsibility of the applicant.

32. Applicant shall provide a surveyed legal description and an associated exhibit certified by a licensed surveyor for all rights of way deemed by IID as necessary to accommodate the project electrical infrastructure. Rights-of-Way and easements shall be in a form acceptable to and at no cost to IID for installation, operation, and maintenance of all electrical facilities.

33. IID water facilities that may be impacted include the Oakley Canal Pipeline located along the parcel's western boundary.

34. To insure there are no impacts to IID water facilities, applicant should submit project plans, including grading & drainage and fencing plans, to IID Water Department Engineering Services section for review and comment prior to final project design. IID WDES can be contacted at (760) 339-9265 for further information on thismatter.

35. The applicant will be required to provide and bear all costs associated with acquisition of land, rights of way, easements, and infrastructure relocations and realignments deemed necessary to accommodate the project. Any street orroad improvements imposed by the local governing authority shall also be at the project proponent cost.

36. Any substations and switchyards the project requires shall be located on property that will transferred to IID in fee simple ownership with legal access.

37. Any construction or operation on IID property or within its existing and proposed right of way or easements including but not limited to: surface improvements such as proposed new streets, driveways, parking lots, landscape; and all water, sewer, storm water, or any other above ground or underground utilities; will require an encroachment permit, or encroachment agreement (depending on the circumstances). A copy of the IID encroachment permit application and instructions for its completion are available at https://www.iid.com/about-iid/department - directory/real-estate . The IID Real Estate Section should be contacted at (760) 339-9239 for additional information regarding encroachment permits or agreements.

38. In addition to IID's recorded easements, IID claims, at a minimum, a prescriptive right of way to the toe of slope of all existing canals and drains. Where space is limited and depending upon the specifics of adjacent modifications, the IID may claim additional secondary easements/prescriptive rights of ways to ensure operation and maintenance of IID's facilities can be maintained and are not impacted and if impacted mitigated. Thus, IID should be consulted prior to the installation of any facilities adjacent to IID's facilities.

Certain conditions may be.
4g.4

39. Any new, relocated, modified or reconstructed IID facilities required for and by the project (which can include but is not limited to electrical utility substations, electrical transmission and distribution lines, water deliveries, canals, drains, etc.) need to be included as part of the project's California Environmental Quality Act (CEQA) and/or National Environmental Policy Act (NEPA) documentation, environmental impact analysis and mitigation. Failure to do so will result in postponement of any construction and/or modification of IID facilities until such time as the environmental documentation is amended and environmental impacts are fully analyzed. Any and all mitigation necessary as a result of the construction, relocation and/or upgrade of IID facilities is the responsibility of the project proponent.

40. Dividing a project into two or more pieces and evaluating each piece in a separate environmental document (Piecemealing or Segmenting), rather than evaluating the whole of the project in one environmental document, is explicitly forbidden by CEQA, because dividing a project into a number of pieces would allow a Lead Agency to minimize the apparent environmental impacts of a project by evaluating individual pieces separately, each of which may have a less-than-significant impact on the environment, but which together may result in a significant impact. Segmenting a project may also hinder developing comprehensive mitigation strategies. In general, if an activity or facility is necessary for the operation of a project, ornecessary toachieve the project objectives, orareasonably foreseeable consequence of approving the project, then it should be considered an integral project component that should be analyzed within the environmental analysis. The project description should include all project components, including those that will have to be approved by responsible agencies. The State CEQA Guidelines define a project under CEQA as "the whole of the action" that may result either directly or indirectly in physical changes to the environment. This broad definition is intended to provide the maximum protection of the environment. CEQA case law has established general principles on project segmentation for different project types. For a project requiring construction of offsite infrastructure, the offsite infrastructure must be included in the project description. San Joaquin Raptor/Wildlife Rescue Center v. County of Stanislaus (1994) 27 Cal.App. 4th 713.

41. When the project goes through the CEQA compliance process, it is important to bear in mind that to address the project impacts to the electrical utility (i.e., the IID electrical grid), considered under the environmental factor "Utilities and Services" of the Environmental Checklist/Initial Study, to determine if the project would require or result in the relocation or construction of new or expanded electric power facilities, the construction or relocation of which could cause significant environmental effects; a circuit study/distributionimpact study, facility study, and/or system impact study must be performed. 4g.4
N AVENUE 30' 0' 30' 60' Scale: 1"=30' ZONING VESTED IN: FLOOD ZONE GENERAL NOTES LEGEND LEGAL DESCRIPTION AUSTIN FAMILY PARCEL MAP OF JOB No. 24-138 SHEET1 1 DRAWN BY: M.E. CHECKED BY: T.P. PRINTED: 9/16/2024 CLIENT: AUSTIN FAMILY Address: 799 E. Heil Avenue El Centro, CA 92243 P.O. Box 2216 El Centro, CA 92244 Telephone: (760) 353-2684 Email: [email protected] A PORTION OF LOTS 25 AND 26, BRAWLEY SUBDIVISION No. 1 ZONE C-2 MAIN STREET PROPOSED PARCEL 2 AREA = 2.43 ACRES PROPOSED PARCEL 1 AREA = 2.92 ACRES AVENUE S. EASTERN TENTATIVE PARCEL MAP NO. _____
4g.5
City of Brawley
City Council
October 07, 2025
Agenda Item No 4h

STAFF REPORT
To: City Council
From: John Tang, Interim Parks and Rec Manager
Prepared by: John Tang, Interim Parks and Rec Manager
Subject: The awarding of the Latigo Green Space Tree Planting Project bid to West Coast Arborist, Inc in the amount of $31,737.40
RECOMMENDATION:

It is recommended that the City Council of the City of Brawley approve the following three (3) items:
a) Award Bid Proposal to West Coast Arborist, Inc. in the amount of $31,737.40. b) Authorize City Manager to sign an Agreement between the City of Brawley and West Coast Arborist, Inc. in the amount of $31,737.40 for the Latigo Tree Planting Project (Latigo Retention Basin, 271 Monterey St.).
c) Authorize the City Manager to sign any change orders in an amount not to exceed $3,173.74. (10% of West Coast Arborist, Inc. Base Bid + Alternate Bid) BACKGROUND INFORMATION:

The City of Brawley applied for a $35,000 Public Green Space Grant from the Imperial Irrigation District (IID) and was initially awarded $29,600 for the Latigo Tree Planting Project. Council authorized the acceptance of the grant award in July. The total project cost was initially estimated at $35,860, and general fund monies were budgeted to cover the difference of $6,260.

The project involves procuring, planting, and staking 30 Sissoo trees at the Latigo Retention Basin, located at 271 Monterey Street. Parks staff will perform irrigation and sprinkler extensions.

West Coast Arborist, Inc. was the only vendor to submit a bid for this project. After carefully reviewing all bid documentation from West Coast Arborist, Parks Staff has found that they meet all the required guidelines. For this reason, Parks Staff is requesting City Council authorization to award the bid proposal and authorize the City Manager to sign an agreement with West Coast Arborist for the Latigo Tree Planting Project.

FISCAL IMPACT:

The $29,600 funding for this project is included in the 25/26 fiscal year budget as Capital Improvement Project #2025-09. The balance of the estimated project cost, $6,260, was included in the Parks General Fund budget GL: 101-521.000-430.403.

However, following Council approval to accept the award, Imperial Irrigation District has amended the award amount to the City’s complete original request of $35,000. The city received 50% of the 4h
$29,600 award from I.I.D. on July 14, 2025. It will receive the remaining 50% balance and the additional $5,400 upon completion of the project, which will be returned to the General Fund.

ALTERNATIVES:

City Council may elect not to award the bid proposal to West Coast Arborist.

ATTACHMENTS:

1. Bid Tabulation Report

2. Bid Results Detail

3. WCA Service Agreement

4. IID Award Amendment
REPORT COORDINATED WITH (other than person preparing the staff report):

Staff, Title or Consultant, Agency
, , ,
REPORT APPROVAL(S):

Staff, Title or Consultant, Agency Status – Date of Status Rebecca Terrazas-Baxter, Finance Director Approved - 10/3/2025 Rebecca Terrazas-Baxter, City Manager Approved - 10/3/2025 4h
City of Brawley
Issued on 09/18/2025
Bid Due on September 29, 2025 4:30 PM (PDT)
Exported on 09/30/2025
Line Totals (Unit Price * Quantity)
Item
Num Section
Item
Code Description Reference
Unit of
Measure Quantity West Coast Arborists, Inc.
1 Latigo Basin (271
Monterey Street, Brawley, CA)
Total including trees, materials, labor, taxes, and equipment rentals for the complete installation, placement, staking, and initial watering of two (2) 24" box Sissoo Trees and (28) 36" box Sissoo trees. TOTAL 1 $31,737.40 Subtotal $31,737.40
Total $31,737.40
Unit Price
Item
Num Section
Item
Code Description Reference
Unit of
Measure Quantity West Coast Arborists, Inc.
1 Latigo Basin (271
Monterey Street, Brawley, CA)
Total including trees, materials, labor, taxes, and equipment rentals for the complete installation, placement, staking, and initial watering of two (2) 24" box Sissoo Trees and (28) 36" box Sissoo trees. TOTAL 1 $31,737.40 Bid Results for Project Latigo Green Space
Tree Planting Project (2025-07)
4h.1
City of Brawley
Latigo Green Space Tree Planting Project (2025-07), bidding on 09/29/2025 4:30 PM (PDT)

Page 1 of 3 ends

Printed 09/30/2025
PlanetBids
4h.2
City of Brawley
Latigo Green Space Tree Planting Project (2025-07), bidding on 09/29/2025 4:30 PM (PDT)

Page 2 of 3 ends

Printed 09/30/2025
PlanetBids
4h.2
City of Brawley
Latigo Green Space Tree Planting Project (2025-07), bidding on 09/29/2025 4:30 PM (PDT)

Page 3 of 3 ends

Printed 09/30/2025
PlanetBids
4h.2

AGREEMENT FOR TREE PLANTING PROJECT IID GREEN SPACE PROJECT

THIS AGREEMENT FOR TREE PLANTING PROJECT IID GREEN SPACE PROJECT (this "AGREEMENT") is entered into this 7
th day of October 2025, by and between City of
Brawley ("CITY") and WEST COAST ARBORISTS, INC. (“CONTRACTOR”).

WITNESSETH
WHEREAS, the CITY has ascertained that the CONTRACTOR possesses the requisite qualifications to perform tree planting services as specified by the CITY, including the installation, placement, staking, and initial watering of two (2) 24-inch box Sissoo Trees, as well as twenty-eight (28) 36-inch box Sissoo Trees; and, it is in the best interests of the CITY to enter into an agreement with the CONTRACTOR. This project shall be titled "Latigo Green Space Planting" ("PROJECT").

NOW THEREFORE, in consideration of their mutual promises, obligations, and covenants contained in this AGREEMENT, and other consideration, the receipt and sufficiency of which is hereby acknowledged, the parties hereto agree as follows:

1. TERM
The term of this AGREEMENT shall be from October 7, 2025, to completion of the PROJECT, except if terminated in accordance with Paragraph 10 of this AGREEMENT. CITY may, at its sole discretion, extend the term of this Agreement annually for six (6) months in one-month increments upon mutual consent by giving written notice thereof to Contractor not less than thirty (30) days before the end of the contract term, such notice to be exercised by the CITY Manager.

Any request for price adjustments will be made by the CONTRACTOR not less than thirty (30) days before the commencement of work. Price adjustments will be based on the Consumer Price Index for the Riverside region for the previous 12-month period.

2. COMPENSATION
For furnishing services as specified in this AGREEMENT, CITY shall pay and CONTRACTOR shall receive compensation as outlined in the AGREEMENT; provided that in any full fiscal year of this AGREEMENT, the total compensation shall not exceed the CITY's agreed-upon amount for the PROJECT in which this AGREEMENT is in effect without additional written authorization from the CITY. 4h.3

3. CONTRACTOR'S SERVICE OBLIGATIONS AND RESPONSIBILITIES In consideration of the payments and agreements hereinafter mentioned to be made and performed by CITY, CONTRACTOR agrees to provide tree planting services and to do everything required by this AGREEMENT and the SCOPE OF WORK, including, without limitation, the following:
a. CONTRACTOR shall provide a business telephone, which must be manned from 7:00 a.m. to 5:00 p.m. Monday through Friday (except for state, federal, and CITY's holidays).
b. CONTRACTOR shall employ, at its own expense, all personnel required for the satisfactory performance of the SERVICES. Each employee of CONTRACTOR providing SERVICES shall possess proper credentials to complete the SERVICES being performed by such employee. Such employee shall maintain a neat and professional appearance and shall conduct themselves courteously and professionally.
c. CONTRACTOR shall obtain a business license from the CITY and shall comply with all business licensing requirements. CONTRACTOR shall comply with all applicable federal, state, and local laws, ordinances, codes, and regulations.

4. SUBCONTRACTORS
If subcontractors are to be used, a list of the proposed subcontractors must be submitted for approval prior to hiring them.

5. COMPLIANCE WITH LABOR CODE
Contractor is aware of the requirements of California Labor Code Section 1720, et seq., and 1770, et seq., as well as California Code of Regulations, Title 8, Section 16000, et seq., ("Prevailing Wage Laws"), which require the payment of prevailing wage rates and the performance of other requirements on "public works" and "maintenance" projects. Contractor agrees to fully comply with all applicable federal and state labor laws (including, without limitation, if applicable, the Prevailing Wage Laws). It is agreed by the parties that, in connection with the Work or Services provided pursuant to this Agreement, Contractor shall bear all risks of payment or non-payment of prevailing wages under California law. Contractor hereby agrees to defend, indemnify, and hold the CITY, and its officials, officers, employees, agents, and volunteers, free and harmless from any claim or liability arising out of any failure or alleged 4h.3
failure to comply with the Prevailing Wage Laws. The foregoing indemnity shall survive termination of this Agreement. CONTRACTOR is aware of and stipulates that CONTRACTOR will also comply with the following sections of the California Labor Code:
a. Section 1773.8 requiring payment of travel and subsistence pay b. Section 1775 prescribing sanctions for failure to pay prevailing wage rates c. Section 1776 requiring the making, keeping and disclosing of detailed payroll records and describing sanctions for failure to do so
d. Section 1777.5 prescribing the terms and conditions for employing registered apprentices
e. Section 1810 providing that eight hour of labor shall be a day's work; and f. Section 1813 prescribing sanctions for violations of the provisions concerning the eight-hour workday and the forty-hour work week.

6. HOLD HARMLESS AND INDEMNIFICATION
CONTRACTOR, for itself, and on behalf of its directors, officers, employees, representatives, agents, subcontractors (and employees thereof), and any other person, persons, entity or entities claiming u n der CONTRACTOR. Agrees to indemnify, defend and hold harmless CITY, its officers employees, representatives, and agents, from and against any and all liabilities, claims, demands, suits, actions (before any court or governmental agencies or instrumentalities), costs (including, without limitation, court costs and reasonable attorneys' fees), arising out of , either directly or indirectly, or otherwise in any way connected to, the performance by CONTRACTOR, its agents, employees, and subcontractors (and employees thereof), of any of CONTRACTORS's OBLIGATIONS, as hereinafter defined, under this AGREEMENT, including, without limitation, damage to or loss of any real or personal property owned by any person or entity, or personal injury or the death of any person. CONTRACTOR'S OBLIGATIONS shall be defined as each and every obligation of the CONTRACTOR under this AGREEMENT or pursuant to applicable law, including, without limitation, obligations to perform all SERVICES in a safe and workmanlike manner, and CONTRACTOR's obligations to maintain insurance in the coverage amounts specified in this AGREEMENT.
.
4h.3

7. INSURANCE
CONTRACTOR shall, before the commencement of the performance of the SERVICES, purchase and maintain (as the named insured) during such time as this AGREEMENT is in effect the following insurance coverages from a carrier admitted in California and acceptable to CITY in the amounts not less than the following:
a. Comprehensive General Liability Insurance written on an occurrence basis and covering all operations with respect to the SERVICES, with minimum limits of liability of $2,000,000 each occurrence, $2,000,000 General Aggregate.

Such insurance shall contain all standard comprehensive general liability broad form terms and conditions, including, without limitation, coverage for liability for death and bodily injury, property damage, personal injury, products, contractual liability and completed operations.
b. Automobile bodily injury and property damage insurance providing coverage for the ownership, maintenance, and use of a vehicle, whether owned or non-owned, While being used in connection with the performance of the SERVICES with a minimum limit of liability of $1,000,000 combined single limit. c. Any insurance policy obtained by CONTRACTOR to fulfill the insurance requirements. Requirements outlined in this Paragraph shall name the CITY as additional insured, and such coverage is to be afforded to the CITY to the same extent it is afforded to CONTRACTOR and shall not be subject to any exclusion, limitation, or condition to which the coverage afforded CONTRACTOR is not also subject. d. Insurance obtained pursuant to this AGREEMENT shall be deemed primary insurance to any insurance policy which the CITY may obtain for its own benefit, which policy shall be considered to be excess or secondary, and not in contribution with insurance obtained by CONTRACTOR to fulfill the insurance requirements herein, regardless of any language contained in any or all policies at issue. e. Certificates of Insurance evidencing the coverages required pursuant to this Paragraph shall be delivered to CITY before the commencement by CONTRACTOR of any of the SERVICES. Inadvertence on the part of CITY in enforcing this requirement shall not be deemed a waiver of the requirement or of the obligation of CONTRACTOR to provide insurance in accordance with the terms of this Paragraph. Such certificate(s) shall provide that the insurance thereby evidenced will not be canceled until the 4h.3
expiration of at least thirty (30) days after written notice of cancellation has been received by the CITY.

8. WORKER'S COMPENSATION INSURANCE
CONTRACTOR is herein required, in, accordance with the provisions of Section 3700 et seq. of California Labor Code and any other applicable state or federal statutes requiring workers' compensation and employer's liability coverage, to take out and maintain, during such time as this AGREEMENT is in effect, worker's compensation insurance for each and every worker employed at any site in which the SERVICES are being performed to secure the payment of compensation to such employees. (If any work is subcontracted, CONTRACTOR shall require any subcontractor to provide such coverage for each and every employee of such subcontractor performing SERVICES.

9. INDEPENDENT CONTRACTOR
CONTRACTOR shall, in the performance of the CONTRACTOR’s OBLIGATIONS, be deemed an independent contractor and not an agent or employee of the CITY.

10. TERMINATION
Notwithstanding Paragraph 1 of this AGREEMENT, this AGREEMENT may be terminated as provided in this Paragraph.
a. With cause by CITY. Upon thirty (30) days' prior written notice to CONTRACTOR, CITY may terminate this AGREEMENT "for cause." For the purpose of this Paragraph, "for cause" shall include, without limitation, the occurrence of any of the following events:
(i) CONTRACTOR's failure to perform any of CONTRACTOR'S OBLIGATIONS (determination of which shall be made solely and absolutely by CITY);
(ii) Any of the representations or warranties contained in this AGREEMENT, the REQUEST (as incorporated herein), or made otherwise to CITY (orally or in writing) were false or misleading in any material respect as of the date such representation or warranty was made;
(iii) CONTRACTOR violates any state, federal, or local law in connection with the performance of CONTRACTOR'S OBLIGATIONS or otherwise; or 4h.3
(iv)A petition for bankruptcy is filed by or against CONTRACTOR under any of the provisions of the United States Bankruptcy Code; CONTRACTOR makes an assignment for the benefit of creditors or otherwise is the subject of proceedings under any sate insolvency laws; or CITY otherwise becomes aware of any facts which would cause CITY to conclude (in CITY's sole and absolute determination that CONTRACTOR is not paying its debts as they are due; (v) CITY becomesinsecure CONTRACTOR's willingness at any time for any and/or ability to reason about performing the CONTRACTOR'S OBLIGATIONS.

Notwithstanding the first sentence of this Paragraph 9 (a), in the event of any act or omission of CONTRACTOR, its agents, employees, and subcontractors (and employees thereof) which, in the sole and absolute determination of CITY, poses a threat to the public health and safety, CITY may terminate this AGREEMENT upon twenty-four (24) hours prior written notice to CONTRACTOR.

11. DAMAGES FOR SUBSTITUTE SERVICES
If CONTRACTOR fails to cure or correct SERVICES which CITY in its sole and absolute determination concludes were not appropriately performed ("NONCURED SERVICES") within the time specified by CITY or otherwise pursuant to any written extension given by CITY (which CITY may provide in its sole and absolute discretion), CITY may secure the equivalent services elsewhere. CONTRACTOR shall be liable to CITY for costsincurred by CITY in excess of those costs which CITY would have incurred under this AGREEMENT had the NONCURED SERVICES been performed adequately by CONTRACTOR.

12. CONFLICTS OF INTEREST
CONTRACTOR hereby warrants and represents that it has not employed or retained any person or entity to solicit or secure this AGREEMENT and that CONTRACTOR has not paid or agreed to pay any person or entity any fee, commission percentage, brokerage fee, gift, or other consideration, contingent upon or resulting from the award of making of this AGREEMENT. CONTRACTOR shall indemnify and hold CITY harmless from and against any and all costs incurred, including attorneys' fees and expenses, as a result of this warranty and representation not being valid.
4h.3

13. ENTIRE AGREEMENT/AMENDMENTS
This AGREEMENT constitutes the entire agreement of the parties. Any amendments, modifications, or variations from the terms of this AGREEMENT shall be in writing and shall be effective only when mutually agreed upon by CITY and CONTRACTOR.

14. ANTI-DISCRIMINATION
The CONTRACTOR agrees that it shall neither engage in nor permit its subcontractors to engage in discrimination in employment based on age, race, color, sex, national origin, ancestry, or religion of any individual. Violations of this provision may lead to penalties as stipulated in Labor Code Section 1735.

15. PERMITS AND LICENSES
CONTRACTOR shall procure all permits and licenses, pay all charges and fees, and give all notices necessary and incidental to the lawful performance of this AGREEMENT.

16. PUBLIC CONVENIENCE AND SAFETY
a. CONTRACTOR shall perform the SERVICES so as to cause the least possible obstruction and inconvenience to public traffic and passersby. b. CONTRACTOR shall furnish, erect and maintain such fences, barriers, lights, warning devices and signs in compliance with the current ''Manual of Traffic Controls, Warning Signs, Lights and Devices for Use in Performance of Work Upon Highways" published by the State of California, Department of Transportation, or as may be deemed necessary by the City of Brawley Public Works Director to give adequate warning to the public at all times that the road or street is obstructed and of any abnormal conditions to be encountered as a result thereof.

17. CONTRACTOR'S LICENSE
Prior to CONTRACTOR's commencement of any of the SERVICES, CONTRACTOR shall present to CITY its current and valid contractor's license or certificate showing appropriate classification to perform the SERVICES.
4h.3

18. NOTICE
All written notices to the parties hereto shall be first faxed and then sent by United States Mail, postage prepaid, by registered or certified mail, addressed asfollows:

Owner: City of Brawley
Attn: Rebecca Terrazas-Baxter, City Manager
383 Main St.

Brawley, CA 92227
[email protected]
Owner: West Coast Arborist, Inc
Attn: Patrick O. Mahoney, President
2200 E. Via Burton St
Anaheim, CA 92806
[email protected]

19. ATTORNEYS' FEES
In the event an action is filed by either party to enforce any rights under this AGREEMENT, the prevailing party shall be entitled to recover reasonable attorneys' fees and court costs, in addition to any other relief granted by the court.

20. HEADINGS AND CAPTIONS
Both CITY and CONTRACTOR do covenant that each individual executing this AGREEMENT on behalf of each party is a person duly authorized and empowered to execute agreements for such party.

21. NONWAIVER
No failure by either party hereto to enforce its rights hereunder shall be deemed a waiver of such rights.
4h.3
IN WITNESS WHEREOF, the parties hereto have caused this AGREEMENT to be executed on the day of the year first above written.

City of Brawley, a California General Law City
Dated:___________________________ By:_____________________________ Rebecca Terrazas-Baxter, City Manager
ATTEST:
_________________________________
City Clerk,
CONTRACTOR:

West Coast Arborist, Inc
Dated:____________________________ By:_______________________________ Patrick O. Mahoney, President
4h.3

AGREEMENT FOR TREE PLANTING PROJECT IID GREEN SPACE PROJECT

THIS AGREEMENT FOR TREE PLANTING PROJECT IID GREEN SPACE PROJECT (this "AGREEMENT") is entered into this 7th day of October 2025, by and between City of Brawley ("CITY") and WEST COAST ARBORISTS, INC. (“CONTRACTOR”).

2. COMPENSATION
For furnishing services as specified in this AGREEMENT, CITY shall pay the amount of $31,737.40, not to exceed $35,000.00 and CONTRACTOR shall receive compensation as outlined in the AGREEMENT; provided that in any full fiscal year of this AGREEMENT, the total compensation shall not exceed the CITY's agreed-upon amount for the PROJECT in which this AGREEMENT is in effect without additional written authorization from the CITY.
4h.4

4. SUBCONTRACTORS
If subcontractors are to be used, a list of the proposed subcontractors must be submitted for approval prior to hiring them.

5. COMPLIANCE WITH LABOR CODE
Contractor is aware of the requirements of California Labor Code Section 1720, et seq., and 1770, et seq., as well as California Code of Regulations, Title 8, Section 16000, et seq., ("Prevailing Wage Laws"), which require the payment of prevailing wage rates and the performance of other requirements on "public works" and "maintenance" projects. Contractor agrees to fully comply with all applicable federal and state labor laws (including, without limitation, if applicable, the Prevailing Wage Laws). It is agreed by the parties that, in connection with the Work or Services provided pursuant to this Agreement, Contractor shall bear all risks of payment or non-payment of prevailing wages under California law. Contractor hereby agrees to defend, indemnify, and hold the CITY, and its officials, officers, employees, agents, and volunteers, free and harmless from any claim or liability arising out of any failure or alleged 4h.4
failure to comply with the Prevailing Wage Laws. The foregoing indemnity shall survive termination of this Agreement. CONTRACTOR is aware of and stipulates that CONTRACTOR will also comply with the following sections of the California Labor Code:
a. Section 1773.8 requiring payment of travel and subsistence pay b. Section 1775 prescribing sanctions for failure to pay prevailing wage rates c. Section 1776 requiring the making, keeping and disclosing of detailed payroll records and describing sanctions for failure to do so
d. Section 1777.5 prescribing the terms and conditions for employing registered apprentices
e. Section 1810 providing that eight hour of labor shall be a day's work; and f. Section 1813 prescribing sanctions for violations of the provisions concerning the eight-hour workday and the forty-hour work week.

6. HOLD HARMLESS AND INDEMNIFICATION
CONTRACTOR, for itself, and on behalf of its directors, officers, employees, representatives, agents, subcontractors (and employees thereof), and any other person, persons, entity or entities claiming un der CONTRACTOR. Agrees to indemnify, defend and hold harmless CITY, its officers employees, representatives, and agents, from and against any and all liabilities, claims, demands, suits, actions (before any court or governmental agencies or instrumentalities), costs (including, without limitation, court costs and reasonable attorneys' fees), arising out of , either directly or indirectly, or otherwise in any way connected to, the performance by CONTRACTOR, its agents, employees, and subcontractors (and employees thereof), of any of CONTRACTORS's OBLIGATIONS, as hereinafter defined, under this AGREEMENT, including, without limitation, damage to or loss of any real or personal property owned by any person or entity, or personal injury or the death of any person. CONTRACTOR'S OBLIGATIONS shall be defined as each and every obligation of the CONTRACTOR under this AGREEMENT or pursuant to applicable law, including, without limitation, obligations to perform all SERVICES in a safe and workmanlike manner, and CONTRACTOR's obligations to maintain insurance in the coverage amounts specified in this AGREEMENT.
.
4h.4

Such insurance shall contain all standard comprehensive general liability broad form terms and conditions, including, without limitation, coverage for liability for death and bodily injury, property damage, personal injury, products, contractual liability and completed operations.
b. Automobile bodily injury and property damage insurance providing coverage for the ownership, maintenance, and use of a vehicle, whether owned or non-owned, While being used in connection with the performance of the SERVICES with a minimum limit of liability of $1,000,000 combined single limit. c. Any insurance policy obtained by CONTRACTOR to fulfill the insurance requirements. Requirements outlined in this Paragraph shall name the CITY as additional insured, and such coverage is to be afforded to the CITY to the same extent it is afforded to CONTRACTOR and shall not be subject to any exclusion, limitation, or condition to which the coverage afforded CONTRACTOR is not also subject. d. Insurance obtained pursuant to this AGREEMENT shall be deemed primary insurance to any insurance policy which the CITY may obtain for its own benefit, which policy shall be considered to be excess or secondary, and not in contribution with insurance obtained by CONTRACTOR to fulfill the insurance requirements herein, regardless of any language contained in any or all policies at issue. e. Certificates of Insurance evidencing the coverages required pursuant to this Paragraph shall be delivered to CITY before the commencement by CONTRACTOR of any of the SERVICES. Inadvertence on the part of CITY in enforcing this requirement shall not be deemed a waiver of the requirement or of the obligation of CONTRACTOR to provide insurance in accordance with the terms of this Paragraph. Such certificate(s) shall provide that the insurance thereby evidenced will not be canceled until the 4h.4
expiration of at least thirty (30) days after written notice of cancellation has been received by the CITY.

9. INDEPENDENT CONTRACTOR
CONTRACTOR shall, in the performance of the CONTRACTOR’s OBLIGATIONS, be deemed an independent contractor and not an agent or employee of the CITY.

10. TERMINATION
Notwithstanding Paragraph 1 of this AGREEMENT, this AGREEMENT may be terminated as provided in this Paragraph.
a. With cause by CITY. Upon thirty (30) days' prior written notice to CONTRACTOR, CITY may terminate this AGREEMENT "for cause." For the purpose of this Paragraph, "for cause" shall include, without limitation, the occurrence of any of the following events:
(i) CONTRACTOR's failure to perform any of CONTRACTOR'S OBLIGATIONS (determination of which shall be made solely and absolutely by CITY);
(ii) Any of the representations or warranties contained in this AGREEMENT, the REQUEST (as incorporated herein), or made otherwise to CITY (orally or in writing) were false or misleading in any material respect as of the date such representation or warranty was made;
(iii) CONTRACTOR violates any state, federal, or local law in connection with the performance of CONTRACTOR'S OBLIGATIONS or otherwise; or 4h.4
(iv)A petition for bankruptcy is filed by or against CONTRACTOR under any of the provisions of the United States Bankruptcy Code; CONTRACTOR makes an assignment for the benefit of creditors or otherwise is the subject of proceedings under any sate insolvency laws; or CITY otherwise becomes aware of any facts which would cause CITY to conclude (in CITY's sole and absolute determination that CONTRACTOR is not paying its debts as they are due; (v) CITY becomesinsecure CONTRACTOR's willingness at any time for any and/or ability to reason about performing the CONTRACTOR'S OBLIGATIONS.

15. PERMITS AND LICENSES
CONTRACTOR shall procure all permits and licenses, pay all charges and fees, and give all notices necessary and incidental to the lawful performance of this AGREEMENT.

18. NOTICE
All written notices to the parties hereto shall be first faxed and then sent by United States Mail, postage prepaid, by registered or certified mail, addressed asfollows:

Owner: City of Brawley
Attn: Rebecca Terrazas-Baxter, City Manager
383 Main St.

Brawley, CA 92227
[email protected]
Owner: West Coast Arborist, Inc
Attn: Patrick O. Mahoney, President
2200 E. Via Burton St
Anaheim, CA 92806
[email protected]

21. NONWAIVER
No failure by either party hereto to enforce its rights hereunder shall be deemed a waiver of such rights.

22. PERFORMANCE AND PAYMENT BONDS
CONTRACTOR shall provide CITY performance and payment bonds issued by a recognized surety by the State of California in an amount equal to one hundred percent (100%) of the amount of this Agreement.
4h.4
IN WITNESS WHEREOF, the parties hereto have caused this AGREEMENT to be executed on the day of the year first above written.

City of Brawley, a California General Law City
Dated:___________________________ By:_____________________________ Gil Rebollar, Mayor
ATTEST:
_________________________________
City Clerk,
CONTRACTOR:

West Coast Arborist, Inc
Dated:____________________________ By:_______________________________ Patrick O. Mahoney, President
4h.4
4h.4
September 24, 2025
City of Brawley
Attn: Denise Garcia
383 Main Street
Brawley, CA 92227
Re: Public Green Space Grants Award Notification – Amendment: City of Brawley Latigo Retention Basin Project
Imperial Irrigation District (IID) is pleased to inform you that your organization's Public Green Space Grant application has been approved. The proposal demonstrates a nexus between essential community improvement needs and project benefits. It also supports IID's initiatives to reduce greenhouse gas emissions and provide resources for greener communities.

This letter acknowledges the grant total of $35,000.00 awarded to your organization. An initial check was issued to your organization in the amount of $14,800. The balance of $20,200 will be issued at the project’s completion. IID trusts that this grant will assist the organization in achieving the goals and objectives outlined in the application.

Once more, congratulations on your grant award and on the impactful work your organization is performing. IID is grateful for your efforts and looks forward to seeing the positive changes this grant will bring.

Regards,
Joseph Denton
Public Benefits Program Specialist
(760) 482 – 3682 | email: [email protected]
4h.5
City of Brawley
City Council
October 07, 2025
Agenda Item No 4i

STAFF REPORT
To: City Council
From: John Tang, Interim Parks and Rec Manager
Prepared by: John Tang, Interim Parks and Rec Manager
Subject: The awarding of the LED Sports Facility Lighting Replacement Project bid to Sfadia, Inc. in the amount of $28,000.00.

RECOMMENDATION:

It is recommended that the City Council of the City of Brawley approve the following three (3) items:
a) Award Bid Proposal to Sfadia, Inc. in the amount of $28,000.00. b) Authorize City Manager to sign a Construction Agreement between the City of Brawley and Sfadia, Inc. in the amount of $28,000.00 for the LED Sports Facility Lighting Replacement Project (Lion Center Gym, Beechy Field Buildings, Hinojosa & Gonzalez Basketball Courts). c) Authorize the City Manager to sign any change orders in an amount not to exceed $2,800.0 (10% of Sfadia, Inc. Base Bid + Alternate Bid).

BACKGROUND INFORMATION:

The City of Brawley authorized the acceptance of a grant award in the amount of $35,000 from the Imperial Irrigation District’s GLOW LED Light Grant for 2025 for LED light fixture replacements at the following locations:

1. Lions Center Gymnasium 225 A Street, Brawley, CA

2. Gonzalez Basketball Courts 2nd & E Street, Brawley, CA

3. Hinojosa Basketball Courts 901 E. I Street, Brawley, CA

4. Beechy Softball Field Buildings 3rd Street & A Street, Brawley, CA The project involves removing existing working/non-working light fixtures and procuring and installing new LED, energy-efficient fixtures at each listed facility.

After a thorough review of all bid documentation submitted by all bidders, the Parks Staff has determined that Sfadia, Inc. meets all prescribed guidelines and was the lowest competitive bid.

Accordingly, the staff respectfully requests that the City Council authorize the award of the bid proposal and empower the City Manager to execute an agreement with Sfadia, Inc. for the LED Sports Facility Lighting Replacement Project.

FISCAL IMPACT:

Funding for this project is included in the 25/26 fiscal year budget as Capital Improvement Project #2025-10.
4i
The City received 50% of the award on July 21, 2025, and will receive the 50% balance upon completion of the project.

ALTERNATIVES:

City Council may elect not to award the bid proposal to Sfadia, Inc.

ATTACHMENTS:

1. Bid Tabulation Report

2. Bid Proposal Report

3. Service Agreement
REPORT COORDINATED WITH (other than person preparing the staff report):

Staff, Title or Consultant, Agency
, , ,
REPORT APPROVAL(S):

Staff, Title or Consultant, Agency Status – Date of Status Rebecca Terrazas-Baxter, City Manager Approved - 10/3/2025 Emmet Fried, Finance Director Approved - 10/3/2025
4i
City of Brawley
Issued on 09/23/2025
Bid Due on September 30, 2025 9:00 AM (PDT)
Exported on 09/30/2025
Line Totals (Unit Price * Quantity)
Item Num Section
Item
Code Description Reference
Unit of
Measure Quantity Sfadia Inc.

Sign Factory,
Printing & Office
Equipment, Inc. AA Electric, Inc CDR ELECTRICAL INC
LogicLamp
Technologies
LLC
1 Lions Center Gymnasium (225 A
Street, Brawley, CA)
Total including materials, labor, taxes, and rentals for the replacement of forty-one (41) existing interior gymnasium 250-watt metal halide fixtures to be replaced with new 150 watt LED high bays and connections. TOTAL 1 $18,240.00 $15,500.00 $11,894.96 $16,557.00 $16,281.10 Subtotal $18,240.00 $15,500.00 $11,894.96 $16,557.00 $16,281.10 2 Gonzalez Basketball Courts (2nd
& E Street, Brawley, CA)
Total including materials, labor, taxes, and rentals for the replacement of six (6) existing exterior metal halide light fixtures with 300 watt LED floods and connections. TOTAL 1 $2,679.00 $4,400.00 $4,145.38 $6,405.00 $4,213.44 Subtotal $2,679.00 $4,400.00 $4,145.38 $6,405.00 $4,213.44 3 Hinojosa Basketball Courts (901
E. I Street, Brawley, CA)
Total including materials, labor, taxes, and rentals for the replacement of nine (9) existing exterior 400 watt metal halide light fixtures with 300 watt LED floods and connections. TOTAL 1 $4,018.50 $6,820.00 $9,867.47 $7,436.16 $6,320.16 Subtotal $4,018.50 $6,820.00 $9,867.47 $7,436.16 $6,320.16 4 Beechy Softball Field (3rd
Street & A Street, Brawley, CA)
Total including materials, labor, taxes, and rentals for removal of six (6) 175 watt high pressure sodium exterior working and non-working lights and the installation of eight (8) 120 watt LED floods on the surrounding baseball field building facilities. TOTAL 1 $3,562.50 $5,280.00 $6,374.61 $3,854.15 $7,602.16 Subtotal $3,562.50 $5,280.00 $6,374.61 $3,854.15 $7,602.16 Total $28,500.00 $32,000.00 $32,282.42 $34,252.31 $34,416.86 Unit Price
Item Num Section
Item
Code Description Reference
Unit of
Measure Quantity Sfadia Inc.

Sign Factory,
Printing & Office
Equipment, Inc. AA Electric, Inc CDR ELECTRICAL INC
LogicLamp
Technologies
LLC
1 Lions Center Gymnasium (225 A
Street, Brawley, CA)
Total including materials, labor, taxes, and rentals for the replacement of forty-one (41) existing interior gymnasium 250-watt metal halide fixtures to be replaced with new 150 watt LED high bays and connections. TOTAL 1 $18,240.00 $15,500.00 $11,894.96 $16,557.00 $16,281.10 2 Gonzalez Basketball Courts (2nd
& E Street, Brawley, CA)
Total including materials, labor, taxes, and rentals for the replacement of six (6) existing exterior metal halide light fixtures with 300 watt LED floods and connections. TOTAL 1 $2,679.00 $4,400.00 $4,145.38 $6,405.00 $4,213.44 3 Hinojosa Basketball Courts (901
E. I Street, Brawley, CA)
Total including materials, labor, taxes, and rentals for the replacement of nine (9) existing exterior 400 watt metal halide light fixtures with 300 watt LED floods and connections. TOTAL 1 $4,018.50 $6,820.00 $9,867.47 $7,436.16 $6,320.16 4 Beechy Softball Field (3rd
Street & A Street, Brawley, CA)
Total including materials, labor, taxes, and rentals for removal of six (6) 175 watt high pressure sodium exterior working and non-working lights and the installation of eight (8) 120 watt LED floods on the surrounding baseball field building facilities. TOTAL 1 $3,562.50 $5,280.00 $6,374.61 $3,854.15 $7,602.16 Bid Results for Project LED Sports Facility
Lighting Replacement (2025-06) 4i.1
Ciιy of θιawley
LED Spons Facιl,ιy Lιghι,ng Replacemonι (2025-061, 1>1ddin9 on 0913012025 9 00 ΑΜ (PDTJ Bid Results
Bidder Details
νendor Name Sfadia Ιnc.

Address 14545 Valley View Ave. Ste J
5anta Fe 5prings, California 90670
United States
Resρondee Hun Geun Song
Resρondee Title President
Phone 323-622-1930
Email ρroJect@)ge nnovationsinc.com
Vendor Type SAM, CADIR
License # 959987
Bid Detail
Bid Format Electroruc
Submitted 09/ 29/ 2025 1 :53 ΡΜ (PDT)
Oelivery Method
Bid Responsive
Βίd Status Submitted
Confirmation # 449714
Respondee Comment
Buyer Comment
Attachments
File Title FileName FileType
Pι!lge 1 of 3
Printed 0913012025
Brawley Business Lιcense 02730 Sfadia Ιnc.pdf Brawley Business License 02730 Sfadia Ιnc.pdf νalid City of Brawley Business License Sfad a lnc Valid California C1 Ο Electrical Contractor Sfadia Ιnc Valrd California C1 ο Electrical Contractor Valid California C-1 ο Electrical Lίcense.pdf
Sfadia Ιnc W-9.pdf
License.pdf
Sfadia Ιnc W-9.pdf
Contractor's License
CurrentW-9
4i.2
.,:y of era,AΙ ,-.

LED Sports F.ac.ιl11y l19htιn9 Replaoomenι (202 Οδ) bιddιng cn 091301202• 9 ., Α.Μ PD r ι Line Ιterns
Discount Terms ο Discount
·~ = ,.,,. , .... Deoαlptlon
Uons C■ηter Cymη•slu .. fZZJ Α st,-t. rιιwlay. CA)
τoιaι••cludlι,g ,oιterlo1ι. lo1'or, 11-, ""4rootols ,.,. tlloroplo-•to/ ,.,,.,_., .. (41) .. ι.tι•ι ••-•ΙJ'""• .. ~m UO.att m• tal h•Ud• llxturws to b• rwρι.ced wlth n•w 150 w•tt UD hlιf'ι ~ an4 COΛ ectJorιs.

Go ........ , .. tbaU C..rts (Zlld .. ι W.tt. .,....,, CAI Totol ••cludlι,ι o,aterfels. lo1'o•. 11-. ood -tolJ for tιι. ...,ι., ...... , ol slx (61 nι.tιοι utortor ιnetol hιιUdo Uιht ,....,,.. wltll 300 watt LIO RM4s aM COΛΛectkιΛS.

HloojoH ιa-U Cooιrts C,01 L Ι str.et, lkow1oy, CAI
τοtοΙ ΙοdudΙοι ... ωrtols, tobor, '"'"• •od ,..,.ι, fDr dle ,.,....._.., ο/ •ΙΜ ιt) uistloι σterlo<-wott ..... ι 11ουdο U,bt fbwns wωι 500 ••tt ιιο ΛΜdι ... COΛl!l-ectlou.

INchy So/tl,ιU l'lold C3n1 -•• Α StrNt. ιπwι.,, CA1
τοtοι Ιι><Ι,ιdΙ•ι OΙOwl.ιls, tobor, ιa-, ιοd ... 11ι. fDr -•• ο1 .. , (6) 17s wott hlιh ,,..,..,. sοcιι.ι. ••terlor-1ιfot ood 000- -ιιι-, u,ι,ts ιοd tllo ln>tollatloo ol .ι,ht (8) 120 wott W> lloods οο tllo ,.,-οdΙοι 118,_.U Rolιl ΙΗιΙWΙοι lκJUtln. 1/ΟΜ QTY 1/olt Prlω
TOTAL 1 s1ιμο.οο
TOTAL 1 $2.67'.ΟΟ
TOTAL 1 54,eΙLSO
TOTAL , $3.UUO

Page 2 of 3 ends

Pr nled 09J30f1025
Un• Τ~ ReφonH CoaMMnt
$11,244.00
$1&,ΖC.ΩΟ
- $2.'7f.OO
sz.m..o
μ.o1LSO
- $4,01LSO νοs
$3.UUO
SJ,UZ-58 -
4i.2
Cιιy ot θra\/Λey
LED Sp<>rt< Faol,ιy Ugh>ng Ropla,;em,nι (202~06). b;dd>ng on 0913012025 9 00 ΑΜ (PDT) Line ltem Subtotals
Uon• Center Gymnιslum (225 Α Str88t, Brιwley, CA)
Cionzaleι Basketb.ιll Courts (2nd & Ε Str88t, Brιwley, CA) Hinojosa Basbtb.ιll Courb (901 Ε. Ι Str88t, Brιwley, CA) lhκhy So~b.ιll Fleld (3rd Street & Α StrHt, βrιwley, CA) Sectlon Tltle
Cirιnd τοtιl

Page 3 ends

Pr,nted 09130/2025
Une Totιl
$11,2ω.οο
$2,679.00
$4,018.50
$3,5fil.50
$21,500.00
4i.2
4i.2
Cιιy ct βr<1wleν
LEO Sρor.s Fac,Ιiιy Ughι,ng Reρlac.emenι (:/025-~). t>«,ding on 0913012025 9 00 ΑΜ (PDT) Bid Resuιts
Bidder Detai!s
Vendor Name Sign Factory, Printing & OFFιce Equιpment, nc.

Address 120 Ν 4th st.

ΕΙ Centro, Calιfornia 92243
United States
Respondee Mario Rodr guez
Respondee Title President
Phone 442-283·5332
Emaιl mrgerardo@sιg factory.org
Vendor Type DVBE, CASoS, CADI R, SAM, DBE. Μ ΒΕ. MtCRO
License # 985388
Bid Detail
Βιd Format Ele ronlι:

Subrnitted 09/26/2025 2:37 ΡΜ (PDT)
Delίνery Method
Bid Responsiνe
Βίd Status Submitted
Confirmation # 449469
Respondee Comment
Buyer Comment
Attachments
File Title
Brawley business license.pdf
File Name File Type
Brawley business license.pdf Valid City of Brawley Business License P.age 1 or 3
Pιιnted 0913012025
CSLB 985388 Class Β C10 C45 D42 C61.pdf
signed W9.pdf
CSLB 985388 Class Β C10 C45 D42 C61.pdf Valid California C·10 Electrical Contractor's License signed W9.pdf Current W·9
4i.2
Cιty of BrσNley
LED Sρons Fac1lιιy L19hlιng Reρl3cemcN (202~06). blddιn9 on 09 012025 9 00 Α~ ΟΤ) Line ltems
Discount Terms Νο Discount
ι~., ~~ Type --ptlo• Uoas Center Ciym..ιsJu• (2ZS Α Strwt. Ιnwtq. CA) Toto1 locl•dl•ι _teιt,tι. ιιι-. ,...., ...ι reoυls ro, tΙΙο rwι,ι--ι οι r.-(•t) olsll•ι ι . .. rιο, IIY"' ιslum :uo-w,tt met.C h.ιUde tbturn 1D k Rρl.acω wltlιι ιιew 1SO watt L!D lιlgh INys •ncl COMΚtlons. eο ... ι.. ... ,i.t1>on CourtJ 12..ι ι. • strηt. ιιnwι.,. CΑΙ Totol l•<ludloι ""'"'-·""'· to-. oncl ... toιs ....... ~ ., ... ('1 ubtloι .. ι.,ι., ... ι.ι hιlldt lltht 11χ ..... wlth :ιοο watt UD Roods •Λιd conrιικtkMιs.

Hl•olωo .. -neou,a (tot L ι _..-,,CΑΙ
Totol lo<ludloι motorlιlls, IIIM<, toxes,ιnd NOtols ro, ΙΜ Nρla-•t of aloo ltl oιlstlot uN<tor-wιtt moto\ h,Udo 11ιht Amns wlth 300 w•tt ι.εο Λοοdι. •ηd ΟΝηικtlοηs.
lloodly s.MιU '1oW (3t<I streot & Α SIIHt. llnwlo),. CAI ΤοtοΙ ΙΜΙ,dΙ•ι ... - ....... ,. tues. ιnd _ .. ,... _,. ο1 ι1χ ('117S .... hlth , ....... sodlum .. ω~-•-rlιJ•ι ••d ..... -., υ,ι,ιs ,..ι ΙΙΜ ιοsυnιtιο• ol .ι,ht 181 ,zo wott ι.ιο ,._ οο tΙΙο sιιmιwι41ιιι .....,_α 11.w ι.ιιω οι ΙκΙΙ!t!οs.

UOM QTY Un~ Prlω
TOTAL 1 $1S.SOO,OO
ΤΟΤΑΙ. 1 54,400.00
TOTAL 1 $6,ΙΖΟ.ΟΟ
TOTAL 1 SS,280.00
Pag~ 2 or 3
Pr1n\ed 0913012025
U.. Totιl a..-oo Co•-•
$15,SOO.OO
$15,500.00 Yos
-00
-00
- $&,ΙΖΟ.00
sι.ιzο.οο
$5,Uo.OO
- $5,Uo.OO Yes
4i.2
Cίty of θf3wlt)
LED Sρo'1S FaCilιly Lignι,ng Reρlac,menι (202!;-06) bidd1n9 on 09'3012025 9 00 ΑΜ {ΡΟΤ) Line ltem Subtotals
Uons Center Gymqslum CZZS Α Str .. t, Brawley, CA)
Gonuι.z &asιι.tι..ιι Courts (2nd & Ε StrHt, Brιwtey, CA) Hinojosι Basketbιll Courts (901 Ε. Ι st, .. t, Brιwtey, CA) Beκhy So~boll Fleld (3rd Str••t & Α Str .. t, Brιwley, CA) CrιndTobl
~age3of3
Pr,nted 09130/2025
$15,500.00
$4,400.00
$6.ΙΖΟ.ΟΟ
$5,280.00
$32,000.00
4i.2
4i.2
Cιιy of Brawlιy
ιΕΟ Sρort; Focll,ιy Ughlang Roρlacemenl (2025-05). l);(ld,ng on 0913012025 9 00 ΑΜ (PDT) Bid Resuιts
Bίdder Detaίls
Vendor Name ΑΑ Electric, Ιnc
Address 1644 River Dr
Brawley, California 92227
United States
Respondee A[fonzo Alvarez
Resρondee Title CEO
Phone 760-427-9767
Emait [email protected]
Vendor Type ΜΒΕ. CAD R
License # 1028780
Bid Detai!
Bid Forrnat Electronic
Subrnitted 09/25/2025 4:13 ΡΜ (PDT)
Delivery Method
Bid Responsive
Bid Status Submitted
Confirrnation # 448772
Respondee Comment
Buyer Comment
Attachments
FileTitle
coe Business Lίcense.ρ df
C10 License.pdf
W-9 ΑΑ E[ectrrc Ιπc .pdf
File Name
COB Business ιcense.pdf
C10 License.pdf
W-9 ΑΑ Etectric ιπc .pdf
FileType
Valid City of Brawley Buslness icense
Valid California C-10 Electrical Contractor's License
Current W-9

Page 1 of 3 ends

Pron\e<I 0913012025
4i.2
C,ι~ of βrav.iey
ιεο Sρorts Fac,ΙJιy L19h1,ng Reρlac.ement ( :Ο25-C6Ι. t>ιCSιMg on 091201202s 9 οο ΑΜ {ΡΟΤ) Line ltems
DiscountTerms Νο Discount
17 = ~ ''-'" O.ι.uiptlo<I
Lloosee.w c:,-ooιl•• (US" St'"t. ι..-Ιq. tAJ
•
Τοtι1 1Λc1"4Ιοι ... ιerlιls, Ιιb«, taus, ιοd reotιls for the ,-ρlι...,..οt ο/ forty,one (41) -tloι loto-_....ium UO-Wott ιneι:aι MUcl• flxtttNS to bι repικ.d wlth Mw ,so wιtt ιιο hlth N)'S ιΜ C04'•κtlons.

Total loclodloι .. terlιls, lobor, tι- Olld rootols for th• replιce,noot of sl< (fl •xlstloι .. 14<1., ... ιιι lιoUde Ught flxturτι wlth :ιοο .. ιι: LRD Rοο4ι •nd cσnnκtJons.
τ.ιιι lododloι ... ι.rι.ι., Ιobor, ιues, ••• ... ιιιs for ΙΙΜ ,...-.1 ο/ οι.ο (t) ..ι.tιοι uι.-- .. tt -11ιοu.ι.11ι1ιt Λmιrα wfttι 300 w•tt LΙΟ Roods ιrιd couκtloΛ~
Totol lικlιdlog ,...wι.ι.,ι.w, tι-••d rontals fot ,.,....ι olsl<(ι} 17S wott hlιh p,_.sarosoclloιo ute--'<lat ...ι..,.. wo,lc1og llpts ond th• lnstallotlon of olιht (1) 120 wott UO lloods οο ΙΜ '""""ndloι -U Holιl Mlldlog rκiUtlos.

UOM QTY Unlt Ρήcο
TOTAL 1 s,1..-
ΤΟΤΑΙ. , $4,145.38
TOTAL 1 St,NT.47
TOTAL , u,,u,
ι.ι..τοtal
$11,ΙΜ.Ν
$11,ΙΜ.Η
$.4,1.U.U
$.4,Ι4U8
$Ρ,Ν7.47
$Ρ,Ν7.47
$4,374.61
$4,374.61
P-,ge 2 of 3
Pr,nιed 0913012025
ReιponM Commι ... t
v ..

Yos
Yos
v..
4i.2
Cιιy of θr~wle~
LED Sρons FacHily Lighl1ng Reρlae,emMΙ (2025-06) l>idάing on 0913012025 9 00 ΑΜ (PDT) Line ltem Subtotals
Uons C.nter Gymnasium CZZS Α Street, Br-ley, CA)
Goιwιl8z Basketbιll Courts CZnd fι Ε str-t. Br•wl8)', CA) HinoJo .. BasbtωU courts (901 Ε. Ι sιr-t. e,-Ιey, CA)
BHchy Softωll Fleld (3rd Str••t fι Α StrMt, Brawl8y, CA) Section Titl•
GrandTobl

Page 3 ends

Printed 09/30,2025
UneTobl
$11,ΙΜ.!16
$4,145.38
$9,867λ7
$6,374.61
$32,282.42
4i.2
4i.2
C1Ιy of βra.wtty
LED Sρσ"s FacH,Iy L,ghΙ,ng Replacen,enι {202:ΗJδ) bidd"'9 οο 09,3012025 9 00 Ι<Μ (ΡΟΤ) Bid Results
Bidder Details
Vendor Name CDR ELECTRICAL INC
Address 809 Α CORDERO AVE
CALEXICO, California 92231
United States
Respondee RAMON CERVANTES
Respondee Title PRESIDENT
Phone 760-455-1578
Email [email protected]
Vendor Type ΜΒΕ, CASoS, CADIR, SAM
License # 940466
Bid Detail
Bid Format Electronic
Submitted 09/29/2025 6:24 ΡΜ (PDT)
Deliνery Method
Bid Responsiνe
d Status Submitted
Confirmation # 449766
Respondee Comment
Buyer Comment
Attachments
File Tίtle
COR Elec rιca l nc Business License 2.025-
2026.pdf
CDR Electrίcal- CSLB 2024-2025.pdf
CDR Electricaι W-9 (9-29-25).pdf
File Name
CDR ectrιcal nc Business License 2025-
2026.pdf
CDR Electrιcal - CSLB 2024-2025.pdf
CDR Electricat W-9 (9-29-25).pdf
FileType
Pδge ι of 3
Pronιod 0913012025
Valid City of Brawley Business License
Valid California C-10 Electrical Contractor's
License
CurrentW-9
4i.2
iιyof Ει".)'.-,:1&)1
ΕΟ Sρor1s Facilιι;ι lιgnι,ng Repιace-11an1 (2025-06), bιddiι"HJ οπ 91.3012025 9 00 Αλιl (U'QT) Line Ιtems
Oiscount Terms Νο Discount
":'" ::.: Type 1-Dcκtlptlo•
LloM C..tιrC.,moosluιo (US AstιMt. ,,_Υ, CA)
τιtal lododlnι 1111torlιlι, lobor, Ιο•α. ιnd rcntals ro, thι r.ιιι.-t οΙ rort,,ono (41) ulsdιι lntorior wιanosluιo 250-wιtt mιtιι IMυct• Rxtι,rn to ΙΜι r.p~ιι wιttι ... ,so .. tt ι.εο hlιh ιιays •ΜΙ COMΙecdonι.

Tot.1 lncl.dlnι .. t.tιab, ΙaΜ,. tιXfl. 8Μ Ntιta\s for th• re,ιιcetMΛt of sbι lt) extstJιnι σtιιι'Ιο, Mttιl haUcle Ught fbιtvm wltt. :ιοο wtt ιιο Λοοdι •nd connectιons.

Hlnojosa -UC..rts !901 L l-8rιwloy,CA)
•
τotallndιιdlnι nMtιrlols. labor, ta ... ,,nd reotals ro, υ..r,ι,-.ιοt nΙΜ !t) ubtl-, a--we•t-tal boUdιU,ht lb'hres wlth JOO ••tt UD f\ooιls and conMCdons.

Totιl locludlι,g ιaotιrl•ls, lobor, tuH, ond rentals ro, ,_...ι ol sl• 16) 111 W8tt IIJth ..,....,. soιlleιι ut.ήo,-rtlι,g •od 000- -•1 U9hts ••• thι lnstιUιtlon of ιltht 18) 110 .. tt LID lloo4ls οι .......... ο.ιιι,g -u ΙΙοω ιι.. ldlι,g lιdUtks. - ,.. 11~
UOM QTY Uolt Priω
TOTAL 1 $1ι,517.00
YOTAL 1 $6,401.00
ΤΟΤΛL 1 s1,qι.1ι
ΤΟΤΛL 1 P,U4.1S
LIMTolol
$18,SΠ.ΟΟ
$18,557.00
$6.40S.OO
5',40s.OO
$7,.:Μ.11
$7,436.11
S),IS4.1$
$3,854.15

Page 2 of 3 ends

Printed 091301202$
Re.,o MC•ιnιne t
Υιs
-
-
Υιs
4i.2
Cιty or Brawfey
LED Sρorts Faς,l,ty LigMng R.ep'3ceme,,Ι (202~06) bόddίng on 0913012025 9 00 ΑΜ (PDT) Line ltem Subtotals
Lίons centet Gymn•slum (ZZS Α SttHt. Br-ley, c~
Gonulez B•sbtb•U coutts (2nd & Ε StrHt. Br.wley, CA)
Hinojc>Q 8-sbtNU COutts (901 Ε. Ι SttHt, Br•w\ey, CA)
BHchy Softbδll Fletd (3td Strnt & Α SttHt, Brawtey, CA) Sectlon Tltle
GrandTotal
P.age 3 or 3
PronΙM 0913012025
Uneτotaι
$16,557.00
$6,405.00
$7,436.16
$3,154.15
$)4,251.31
4i.2
4i.2
C,ιy of βrawl,ey
LED $ρons F•cHily L,ghMg Reρlac:ement (2025-06) Didd,og οπ 09130/2025 9.00 ΑΜ (ΡΟΤ) Bid Resuιts
Bidder Details
Vendor Name LogicLamp Technologies LLC
Address 231 Ε. lmρerial Hwy Suite 104
Fullerton, California 92835
United States
Respondee Jafeth Gonzalez
Respondee Title Program Manager
Phone 562-686-1770
Emaίl [email protected]
Vendor Type CADIR
License # 1104860
Βίd Detail
Bid Format Electronic
Submitted 09/30/2025 8:31 ΑΜ (PDT)
Deliνery Method Online 8:30 ΑΜ
βid Responsίνe
βid Status Submitted
Confirmation # 44977S
Respondee Comment
Buyer Comment
Attachments
Fιle Titte
Logίclamp Business License.ρdf
Logιclamp C10.pdf
W9 - Logιcιarnp Techno!ogιes 2025 1.ρdf
FileName
Logiclarnρ Business License.pdf
LogicLarnρ C1 0.pdf
W9 - LogicLamρ Technologies 202 5 1.pdf
FileType
Val d City of Brawley Business License

Page 1 ends

Pr,nted 09130/2025
Val,d California C-10 Electricat Contractor's License
Current W-9
4i.2
c,ι} or θrς1ιwley
') Sρ.οι,ς Fac.ι!ίty Llgl'\ιιng Reρi.ιcemen1 \2025-06) biddin9 on 09, 1012025 9 00 Α!,Ι (PDT) Line ltems
Discount Terms Νο Discount
Ι~ιn = 'f\,pe ltιm iι.κnρtl°"
Llons (cat.o, C.,,,,,,....,m CUS Α Stηet. •l'OWWJ'• CA) Totιl ladι<llnt ιutoήols, \alιo,, tues, ιοd rntιls ι., 111• ropl.ι..,.eot ol fo<tν-o .. (41) ulstloι Ιοtιήο< tymoι.ium :i»wιtt ΙMtιLMUde flxt•.-.s ιιο Μ ~ .ιttιιι Hw 1 sowau t.lD h5p NyS Μιt ωnnκt~ns. coautez ......... υeourts 12..ιι.1 strMt, .,...-.,. CΑΙ Τοtι1 lodιιdloι-totlals,lιbo<, - ιο4 reotιls,... tho..,,ι-_.t ol$bι 11) •κl•tJoι otetlor .,.,.ι hιUde U,ht ""tw'"' wltlι 300 •tt ιεο Rooιιlls ud cooHCtloΛs.
τοtaι IMι.dlat •t:ιιιιιιs. 18Mr, tuιs.. en4 ΝΛtιtι r., th• rw,C..C88Mnt ef •ln• (t) ιxlstlΛt ηtιt1or 400 Rtt mιte1 bUdtι U,ht lbιt,ι,..wltllJOOwottLεD-ood-.κtkιιιs.
-.IQ,Softlιo~l'lold C1nl SttMtΙ,A- lltnle7, CA)
4 Totol JadιιdΙιιι -t8ιlιls. labot, tι-ΙΜ NOtιls ι., ....... ι ol •bι (ι) 17S ••tt hlιh , ....... -· -rlo•-oι ........ ....ιιιηι U,llu ιοd tM ΙιιstιUιtlοο οΙ oi,~t (8) ,:ιe wott LΙΙ>-. on tho .. ,....odlnt ι.ι..bιU 11014 bοΙWΙΛι lodlitles. uTOTAL
TCΠAL
TOTAL
TOTAL
QTV Unlt Ptka
1 $11,211.10
1 S4,21>A4
1 5',320.lf
, s,.-.,.

Pa9~ 2σr3
Pnn:e-d 09/30/2025
Un• Tot8( AnponH COMMent
$1',211.10
Slf,211,10 - $4,213.44
$4.Ζ1>Α4 •••
$4,JZ0.16
$4,320.lf Υ••
$7,f02.16
S?.ιοι.,, •••
4i.2
Cιιy of Br.ί,\wle)
lEO $pMs Facil,ty Lignι,ng Replace,,..,nt (2025-06} bidding on 0913012025 900 ΑΜ PDT) Line ltem Subtotals
Uans Center c;ymMsium (225 Α Stt88t, Br.wley, CA)
c;on:uιlex hsltetlNIII Coutts (2nd & Ε Stι'Mt, Br8Wley, CA) Hinojosι hslιetlNIII caurts (901 ε. ι Stι'Mt, ar-ι.y, CA) BMClly SaRINIU Fleld C)td Street & Α Strωt, Brme)', CA) Sectlon Tltle
c;rιndTou\
Ρ,r~,ιΑιι:·

Page 3 of 3 ends

Pr,nted 09,'3012025
UneTot.l
$16,281.10
$4,113.44
$6,320.16
$7,602.16
$34,416.86
4i.2
4i.2

AGREEMENT FOR LED SPORTS FACILITY LIGHTING REPLACEMENT PROJECT THIS AGREEMENT FOR the LED SPORTS FACILITY LIGHTING REPLACEMENT PROJECT (this "AGREEMENT") is entered into this 7th day of October 2025, by and between City of Brawley ("CITY") and Sfadia, INC. (“CONTRACTOR”).

WITNESSETH
WHEREAS, the CITY has ascertained that the CONTRACTOR possesses the requisite qualifications to perform lighting procurement and installation services as specified by the CITY, including the installation and replacement of 41 existing interior gymnasium lights at the Lions Center Gymnasium, replace and install six (6) existing exterior lights at Gonzalez Basketball Courts, replace and install nine (9) lights at Hinojosa Basketball Courts, install and replace exterior lights at Beechy Softball fields, and eight (8) lights surround the baseball field (Beechy); and, it is in the best interests of the CITY to enter into an agreement with the CONTRACTOR. This project shall be titled "LED Sports Facility Lighting Replacement" ("PROJECT").

Any request for price adjustments will be made by the CONTRACTOR not less than thirty (30) days before the commencement of work. Price adjustments will be based on the Consumer Price Index.

2. COMPENSATION
For furnishing services as specified in this AGREEMENT, CITY shall pay the amount of $28,000.00 not to exceed $35,000.00 and CONTRACTOR shall receive compensation as outlined in the AGREEMENT; provided that in any full fiscal year of this AGREEMENT, 4i.3
the total compensation shall not exceed the CITY's agreed-upon amount for the PROJECT in which this AGREEMENT is in effect without additional written authorization from the CITY.

3. CONTRACTOR'S SERVICE OBLIGATIONS AND RESPONSIBILITIES In consideration of the payments and agreements hereinafter mentioned to be made and performed by CITY, CONTRACTOR agrees to provide procurement of new lighting and installation and to do everything required by this AGREEMENT and the SCOPE OF WORK, including, without limitation, the following:
a. CONTRACTOR shall provide a business telephone, which must be manned from 7:00 a.m. to 5:00 p.m. Monday through Friday (except for state, federal, and CITY's holidays).
b. CONTRACTOR shall employ, at its own expense, all personnel required for the satisfactory performance of the SERVICES. Each employee of CONTRACTOR providing SERVICES shall possess proper credentials to complete the SERVICES being performed by such employee. Such employee shall maintain a neat and professional appearance and shall conduct themselves courteously and professionally.
c. CONTRACTOR shall obtain a business license from the CITY and shall comply with all business licensing requirements. CONTRACTOR shall comply with all applicable federal, state, and local laws, ordinances, codes, and regulations.

4. SUBCONTRACTORS
If subcontractors are to be used, a list of the proposed subcontractors must be submitted for approval prior to hiring them.

5. COMPLIANCE WITH LABOR CODE
Contractor is aware of the requirements of California Labor Code Section 1720, et seq., and 1770, et seq., as well as California Code of Regulations, Title 8, Section 16000, et seq., ("Prevailing Wage Laws"), which require the payment of prevailing wage rates and the performance of other requirements on "public works" and "maintenance" projects. Contractor agrees to fully comply with all applicable federal and state labor laws (including, without limitation, if applicable, the Prevailing Wage Laws). It is agreed by the parties that, in connection with the Work or Services provided pursuant to this Agreement, Contractor shall bear all risks 4i.3
of payment or non-payment of prevailing wages under California law. Contractor hereby agrees to defend, indemnify, and hold the CITY, and its officials, officers, employees, agents, and volunteers, free and harmless from any claim or liability arising out of any failure or alleged failure to comply with the Prevailing Wage Laws. The foregoing indemnity shall survive termination of this Agreement. CONTRACTOR is aware of and stipulates that CONTRACTOR will also comply with the following sections of the California Labor Code:
a. Section 1773.8 requiring payment of travel and subsistence pay b. Section 1775 prescribing sanctions for failure to pay prevailing wage rates c. Section 1776 requiring the making, keeping and disclosing of detailed payroll records and describing sanctions for failure to do so
d. Section 1777.5 prescribing the terms and conditions for employing registered apprentices
e. Section 1810 providing that eight hour of labor shall be a day's work; and f. Section 1813 prescribing sanctions for violations of the provisions concerning the eight-hour workday and the forty-hour work week.

6. HOLD HARMLESS AND INDEMNIFICATION
CONTRACTOR, for itself, and on behalf of its directors, officers, employees, representatives, agents, subcontractors (and employees thereof), and any other person, persons, entity or entities claiming un der CONTRACTOR. Agrees to indemnify, defend and hold harmless CITY, its officers employees, representatives, and agents, from and against any and all liabilities, claims, demands, suits, actions (before any court or governmental agencies or instrumentalities), costs (including, without limitation, court costs and reasonable attorneys' fees), arising out of, either directly or indirectly, or otherwise in any way connected to, the performance by CONTRACTOR, its agents, employees, and subcontractors (and employees thereof), of any of CONTRACTORS's OBLIGATIONS, as hereinafter defined, under this AGREEMENT, including, without limitation, damage to or loss of any real or personal property owned by any person or entity, or personal injury or the death of any person. CONTRACTOR'S OBLIGATIONS shall be defined as each and every obligation of the CONTRACTOR under this AGREEMENT or pursuant to applicable law, including, without limitation, obligations to perform all SERVICES in a safe and workmanlike manner, and CONTRACTOR's obligations to maintain insurance in the coverage amounts specified in this AGREEMENT.
4i.3
.

Such insurance shall contain all standard comprehensive general liability broad form terms and conditions, including, without limitation, coverage for liability for death and bodily injury, property damage, personal injury, products, contractual liability and completed operations.
b. Automobile bodily injury and property damage insurance providing coverage for the ownership, maintenance, and use of a vehicle, whether owned or non-owned, While being used in connection with the performance of the SERVICES with a minimum limit of liability of $1,000,000 combined single limit. c. Any insurance policy obtained by CONTRACTOR to fulfill the insurance requirements. Requirements outlined in this Paragraph shall name the CITY as additional insured, and such coverage is to be afforded to the CITY to the same extent it is afforded to CONTRACTOR and shall not be subject to any exclusion, limitation, or condition to which the coverage afforded CONTRACTOR is not also subject. d. Insurance obtained pursuant to this AGREEMENT shall be deemed primary insurance to any insurance policy which the CITY may obtain for its own benefit, which policy shall be considered to be excess or secondary, and not in contribution with insurance obtained by CONTRACTOR to fulfill the insurance requirements herein, regardless of any language contained in any or all policies at issue. e. Certificates of Insurance evidencing the coverages required pursuant to this Paragraph shall be delivered to CITY before the commencement by CONTRACTOR of any of the SERVICES. Inadvertence on the part of CITY in enforcing this requirement shall not 4i.3
be deemed a waiver of the requirement or of the obligation of CONTRACTOR to provide insurance in accordance with the terms of this Paragraph. Such certificate(s) shall provide that the insurance thereby evidenced will not be canceled until the expiration of at least thirty (30) days after written notice of cancellation has been received by the CITY.

9. INDEPENDENT CONTRACTOR
CONTRACTOR shall, in the performance of the CONTRACTOR’s OBLIGATIONS, be deemed an independent contractor and not an agent or employee of the CITY.

10. TERMINATION
Notwithstanding Paragraph 1 of this AGREEMENT, this AGREEMENT may be terminated as provided in this Paragraph.
a. With cause by CITY. Upon thirty (30) days' prior written notice to CONTRACTOR, CITY may terminate this AGREEMENT "for cause." For the purpose of this Paragraph, "for cause" shall include, without limitation, the occurrence of any of the following events:
(i) CONTRACTOR's failure to perform any of CONTRACTOR'S OBLIGATIONS (determination of which shall be made solely and absolutely by CITY);
(ii) Any of the representations or warranties contained in this AGREEMENT, the REQUEST (as incorporated herein), or made otherwise to CITY (orally or in 4i.3
writing) were false or misleading in any material respect as of the date such representation or warranty was made;
(iii) CONTRACTOR violates any state, federal, or local law in connection with the performance of CONTRACTOR'S OBLIGATIONS or otherwise; or (iv)A petition for bankruptcy is filed by or against CONTRACTOR under any of the provisions of the United States Bankruptcy Code; CONTRACTOR makes an assignment for the benefit of creditors or otherwise is the subject of proceedings under any sate insolvency laws; or CITY otherwise becomes aware of any facts which would cause CITY to conclude (in CITY's sole and absolute determination that CONTRACTOR is not paying its debts as they are due; (v) CITY becomesinsecure CONTRACTOR's willingness at any time for any and/or ability to reason about performing the CONTRACTOR'S OBLIGATIONS.

12. CONFLICTS OF INTEREST
CONTRACTOR hereby warrants and represents that it has not employed or retained any person or entity to solicit or secure this AGREEMENT and that CONTRACTOR has not paid or agreed to pay any person or entity any fee, commission percentage, brokerage fee, gift, or other consideration, contingent upon or resulting from the award of making of this 4i.3
AGREEMENT. CONTRACTOR shall indemnify and hold CITY harmless from and against any and all costs incurred, including attorneys' fees and expenses, as a result of this warranty and representation not being valid.

15. PERMITS AND LICENSES
CONTRACTOR shall procure all permits and licenses, pay all charges and fees, and give all notices necessary and incidental to the lawful performance of this AGREEMENT.

18. NOTICE
All written notices to the parties hereto shall be first faxed and then sent by United States Mail, postage prepaid, by registered or certified mail, addressed asfollows:

Owner: City of Brawley
Attn: Rebecca Terrazas-Baxter, City Manager
383 Main St.

Brawley, CA 92227
[email protected]
Owner: Sfadia, Inc
Attn: Hun Geun Song, President
14545 Valley View Ave. Ste. J
Santa Fe Springs, CA 90670
[email protected]

21. NONWAIVER
No failure by either party hereto to enforce its rights hereunder shall be deemed a waiver of such rights.
4i.3

IN WITNESS WHEREOF, the parties hereto have caused this AGREEMENT to be executed on the day of the year first above written.

City of Brawley, a California General Law City
Dated:___________________________ By:_____________________________ Gil Rebollar, Mayor
ATTEST:
_________________________________
City Clerk
CONTRACTOR:

Sfadia, Inc
Dated:____________________________ By:_______________________________ Hun Geun Song, President
4i.3
City of Brawley
City Council
October 07, 2025
Agenda Item No 5a

STAFF REPORT
To: City Council
From: Silvia Luna, Finance Director
Prepared by: Silvia Luna, Finance Director
Subject: Annual Financial Reports for Fiscal Year Ended June 30, 2024 RECOMMENDATION:

Receive and file the Annual Financial Reports for Fiscal Year Ended June 30, 2024.

BACKGROUND INFORMATION:

At the end of each fiscal year, the City’s financial records are audited by an independent audit firm pursuant to California law. The results (including City background information and detailed financial reports) are compiled and presented in the Annual Financial Report.

In the independent auditors’ report (located at the front of the financial section of the Annual Financial Report), Rogers, Anderson, Malody & Scott LLP, Certified Public Accountants, issued an “unmodified” opinion on the City’s financial statements for the year ended June 30, 2024, the most favorable conclusion. The independent audit involved examining evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and estimates made by management, and evaluating the overall financial statement presentation for governmental activities, business-type activities, each major fund, and the aggregate fund information for the City of Brawley.

The following narratives provide an overview of the financial statements and are included in the Annual Financial Report.

1. Transmittal Letter – located at the beginning provides an overview of the City and includes a government profile, local economy summary, long-term financial planning, and a discussion on the future.

2. Independent Auditor’s Report – starting on page 1 provides an overview of the parties responsible for preparing the financial statements along with the audit opinion.

3. Management Discussion and Analysis – starting on page 4 provides a year-over- year comparison of both governmental and business type activities.

4. Notes to the Financial Statements – starting on page 38 it include14 notes summarizing significant accounting policies, cash and investments, receivables, payables, long-term debt, retirement obligations, Successor Agency activities, and subsequent events related to City operations.

The Independent auditors also completed a separate independent audit that involved examining evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and estimates made by management, and evaluating the overall financial statement 5a
presentation for the Transportation Development Act Fund 213, Article 3 Bicycle and Pedestrian and Fund 216, Article 8E Public Transportation. The City is required annually to present Audited Financial Statements to the Imperial County Transportation Commission in order to claim the allocated funds that are used by the City as supplemental funding to invest in bicycle and pedestrian street and transit station improvements
The City required a Federal Single Audit for fiscal year 2023/24 because federally funded expenses exceeded the required threshold of $750,000 during the fiscal year. Rogers, Anderson, Malody & Scott LLP, Certified Public Accountants, concluded that the City complied in all material respects with the compliance requirements for each of the major federal programs for the year ended June 30, 2024.

FISCAL IMPACT:

None.

ALTERNATIVES:

No alternatives are recommended; the Annual Financial Reports and Single Audit are an annual requirement.

ATTACHMENTS:

1. FY2023/24 Annual Financial Report for year ended June 30,2024

2. FY2023/24 Annual Financial Report TDA for year ended June 30,2024

3. FY2023/24 Single Audit for year ended June 30,2024
REPORT COORDINATED WITH (other than person preparing the staff report):

Staff, Title or Consultant, Agency
, , ,
REPORT APPROVAL(S):

Staff, Title or Consultant, Agency Status – Date of Status Rebecca Terrazas-Baxter, City Manager Approved - 10/3/2025 Silvia Luna, Finance Director Approved - 10/3/2025
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Annual Financial Report
Brawley, California
Fiscal Year Ended June 30, 2024
City of Brawley
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City of Brawley
Brawley, California

ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2024
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City of Brawley
Annual Financial Report
For the Fiscal Year Ended June 30, 2024
-iTABLE OF CONTENTS
Page

INTRODUCTORY SECTION
Table of Contents ............................................................................................................................ i Transmittal letter ............................................................................................................................. iii List of Principal Officials .................................................................................................................. vi Organizational Chart ....................................................................................................................... vii

FINANCIAL SECTION
Independent Auditor’s Report ..................................................................................................... 1 Management’s Discussion and Analysis ................................................................................... 4 Basic Financial Statements:

Government-wide Financial Statements:

Statement of Net Position ................................................................................................. 19 Statement of Activities ...................................................................................................... 20 Fund Financial Statements:

Governmental Funds:

Balance Sheet ............................................................................................................ 22 Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position ..................................................................................... 24 Statement of Revenues, Expenditures and Changes in Fund Balances ..................... 25 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities .................. 27 Proprietary Funds:

Statement of Net Position ........................................................................................... 28 Statement of Revenues, Expenses and Changes in Net Position ............................... 30 Statement of Cash Flows ............................................................................................ 32 Fiduciary Funds:

Statement of Fund Net Position .................................................................................. 36 Statement of Changes in Fund Net Position ............................................................... 37 Notes to Basic Financial Statements ....................................................................................... 38 5a.1
City of Brawley
Annual Financial Report
For the Fiscal Year Ended June 30, 2024
-iiTABLE OF CONTENTS, CONTINUED
Required Supplementary Information
Budgetary Comparison Schedules:

Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual:

General Fund .................................................................................................................... 79 Economic & Community Development Special Revenue Fund ......................................... 80 American Rescue Plan (ARPA) Special Revenue Fund .................................................... 81 Highway Relinquishment Special Revenue Fund .............................................................. 82 Measure D Special Revenue Fund .................................................................................... 83 Gas Tax Special Revenue Fund ........................................................................................ 84 Schedule of the City’s Proportionate Share of the Net Pension Liability ................................. 85 Schedule of Pension Contributions ......................................................................................... 86 Schedule of Changes in Total OPEB Liability and Related Ratios .......................................... 87

Notes to Required Supplementary Information ....................................................................... 88 Other Supplementary Information
Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual – Development Impact Capital Projects Fund ..................................... 89 Budget and Actual – Streets Capital Projects Fund .......................................................... 90 Nonmajor Governmental Funds:

Description .............................................................................................................................. 91 Combining Balance Sheet ........................................................................................................ 92 Combining Statement of Revenues, Expenditures and Changes in Fund Balances ............... 94 Internal Service Funds:

Description .............................................................................................................................. 96 Combining Statement of Net Position ..................................................................................... 97 Combining Statement of Revenues, Expenses and Changes in Net Position ......................... 98 Combining Statement of Cash Flows ....................................................................................... 99 5a.1
-iiiCity of Brawley, Finance Dept.
400 Main Street
Brawley, CA 92227
760-344-8941
To the Citizens of Brawley, the Honorable Mayor, and Members of the City Council:

It is with great pleasure that we present the Annual Financial Report for the City of Brawley for the fiscal year ending June 30, 2024. This report, prepared by the Finance Department, serves the interests of City Council Members, citizens, investors, grantors, employees, and other stakeholders invested in the financial well-being of our City.

The Annual Financial Report provides a detailed account of the City’s financial activities. This transmittal letter offers a summary of the City’s finances, services, achievements, and economic outlook. For a more in-depth analysis, please refer to the Management’s Discussion and Analysis (MD&A) section, which follows the independent auditor’s report. The MD&A provides a comprehensive overview of the basic financial statements and complements this summary.

The accuracy and completeness of the financial disclosures are the responsibility of the City of Brawley. We believe the enclosed data is accurate and presented in a manner that fairly reflects the financial position and results of City operations. The report adheres to Generally Accepted Accounting Principles (GAAP) and Governmental Accounting Standards Board (GASB) Statements.

Rogers, Anderson, Malody & Scott LLP, Certified Public Accountants, has provided an unmodified (“clean”) opinion on the City’s financial statements for the year ended June 30, 2024. This represents the highest level of assurance regarding the accuracy and reliability of our financial statements.

Government Profile
Brawley is located in the southeastern part of California, in Imperial County. Despite its desert environment, the area is one of the most fertile agricultural regions in the U.S., thanks to water from the All-American Canal and an extensive system of canals. As of June 30, 2024, the City's population was 28,345.

Incorporated on April 6, 1908, Brawley operates as a general law city under a council/manager form of government. The City is governed by a five-member City Council with members serving four-year terms on a staggered schedule. The City Council elects a Mayor annually, and the City Manager, appointed by the Council, oversees day-to-day operations.

Brawley is a full-service city, providing police, fire, street maintenance, parks, recreation, library, water, sewer, solid waste, airport, housing, planning, building inspection, and general administrative services.

The City contracts with other government agencies and private entities for specific services, including electricity service, public transit, refuse collection, and street sweeping.

The City’s annual operating and capital improvement budgets are adopted by resolutions for the fiscal year that begins July 1st. A comprehensive budget resolution is adopted by the City Council and the Successor Agency to the Brawley Redevelopment Agency for all general, enterprise, special funds, and fiduciary funds of the City.
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-ivThe annual budget is the foundation for the City’s financial planning and control. The budget is prepared by fund, function, department, and line item. Department Directors may transfer line-item resources within a division with the approval of the City Manager. The City Manager may authorize transfers between divisions and departments.

The City of Brawley has two blended component units, the Successor Agency of the Brawley Community Redevelopment Agency, and the Brawley Public Improvement Corporation. Although, both legally separate entities, they are in substance part of the City’s operations.

Local Economy
As of June 2024, Brawley’s unemployment rate was 13.9%, compared to 17.5% in Imperial County and 5.2% statewide. Major industries include service stations, quick-service restaurants, and farm/construction equipment. Key sales tax contributors are Arco AM PM, Jordan Implement, Pilot Travel Center, RDO Water, and Walmart Supercenter.

In Fiscal Year 2023–24, the City of Brawley issued 428 building permits, with the vast majority (97%) supporting new housing opportunities for our community. The remaining permits supported commercial projects, helping to bring new services and amenities to residents.

Looking ahead, the City is excited to launch several key initiatives. The rehabilitation of Main Street and other major avenues will enhance downtown, boost economic activity, and create a more welcoming environment for residents and visitors. At the same time, an expanded two-phase street rehabilitation program will improve roads throughout the community, ensuring safer and smoother travel for everyone.

The City is also reviewing a number of new commercial projects, including fuel stations, discount retailers, and popular fast-food establishments—all of which highlight the growing investment and confidence in Brawley’s future.

Long-Term Financial Planning
The City is committed to sound long-term financial governance and planning for capital improvements and liabilities. In 2023/24, the General Fund’s balance increased by $2 million compared to the previous year. Savings were achieved through expense management, including vacancies and deferred projects. A portion of these savings has been allocated to Committed Reserves for capital replacements, public safety personnel, and operational carryovers for ongoing projects.

In June 2024, the City Council adopted a budget reflecting a $237,433 shortfall. To maintain service levels, the City utilized General Fund reserves to offset the deficit.

Looking ahead, the Fiscal Year 2024–25 budget prioritizes the preservation of essential services, with continued funding for public safety, fire protection, and the maintenance of streets and infrastructure that are vital to the well-being of the Brawley community. The City remains committed to long-term financial stability, ensuring that today’s decisions support a strong and sustainable future for Brawley.

Future Outlook
The City is experiencing a gradual economic recovery, supported by stable revenues and prudent financial planning. With the voter-approved Measure J providing additional resources for essential 5a.1
-vservices, and major development projects underway, Brawley is positioned for long-term fiscal stability and sustainable growth.

Acknowledgements
We extend our sincere appreciation to the City Council for their steadfast oversight of the City’s financial affairs and their prudent guidance on fiscal, economic, and land use policies. Their leadership has been essential in maintaining the City’s financial health and long-term strategic direction.

We also wish to recognize the dedication of City staff, with special acknowledgment to the Finance Department for their professionalism, accuracy, and exceptional effort in preparing this report. Their continued commitment is vital to ensuring transparency and accountability in the City’s financial reporting.

Finally, we thank all who contribute to the City’s success and to the well-being of our community.

Respectfully Submitted,
Rebecca Terrazas-Baxter, City Manager
Silvia Luna, Finance Director
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-viCity of Brawley
List of Principal Officers
As of June 30, 2024
City Council
Gilbert Rebollar - Mayor
Joseph Galvan – Mayor Pro-Tempore
John Grass - Council Member
Timothy Kelley - Council Member
Perry J. Monita – Council Member
City Staff
Rebecca Terrazas-Baxter - City Manager
William Smerdon - City Attorney/City Treasurer
Emmet Fried– Assistant to the City Manager
Ana Gutierrez - City Clerk
Silvia Luna – Finance Director
Jimmy Duran - Chief of Police
Michael York - Fire Chief
Romualdo Medina - Director of Public Works Operations
Cristhian Barajas - Development Services Director
Sylvia Vizcarra - Human Resources Administrator
Petra Ortega - Library Manager
John Tang – Interim Parks and Recreation Manager
Armando Garibay - Information Technology Director
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-vii5a.1

FINANCIAL SECTION
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Tel. 909-889-0871 | www.ramscpa.net | 735 E. Carnegie Dr. Suite 100, San Bernardino, CA 92408

CERTIFIED PUBLIC ACCOUNTANTS
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Independent Auditor’s Report
The Members of the City Council of the
City of Brawley
Brawley, California
Report on the Audit of the Financial Statements
Opinions
We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of City of Brawley (the City), 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 accompanying financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City, as of June 30, 2024, and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.

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

Responsibilities of Management for the Financial Statements The City’s management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter. 5a.1
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Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS and Government 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 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.

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

Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the required supplementary information, such as management’s discussion and analysis and schedules as listed in the table of contents be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
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Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’s basic financial statements. The accompanying supplementary information, such as the combining and individual nonmajor fund financial statements are presented for purposes of additional analysis and are not a required part of the basic financial statements.

The supplementary information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the supplementary information is fairly stated, in all material respects, in relation to the basic financial statements as a whole.

Other Information
Management is responsible for the other information. The other information comprises the introductory section but does not include the financial statements and our auditor's report thereon.

Our opinions on the financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated September 16, 2025 on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of City’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control over financial reporting and compliance.

San Bernardino, California
September 16, 2025
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City of Brawley
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2024
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As management of the City of Brawley (City), we offer readers of the City’s financial statements this overview and analysis of the financial activities of the City for the fiscal year ended June 30, 2024.

Our intent is to assist the reader of these financial statements in better understanding the impact of financial decisions made by the City. The analysis will focus on changes from prior year to explain the City overall financial condition. Please read this analysis in conjunction with the financial statements, which follow this section.

The City of Brawley, California (the City) is located in the County of Imperial in the southeastern part of the State of California. The City is situated approximately 210 miles southeast of Los Angeles and 30 miles north of the international border with Mexico. Brawley is a general law city incorporated in 1908 as a Council/Manager form of government.

FINANCIAL HIGHLIGHTS
Financial highlights of fiscal year ended June 30, 2024 include the following:

Government-wide:
 The City’s total net position was $137,047,596 as of June 30, 2024. Of this total, $53,125,617 was governmental net position and $83,921,979 was business-type net position.
 Revenues for governmental activities include program revenues of $17,272,457 and general revenues and transfers of $17,419,350, for a total of $ 34,691,807.  Expenses for governmental activities were $30,077,699.  Business-type program revenues, interest and transfers were $19,777,787 while businesstype expenses were $16,057,567.

Fund Level:
 Governmental fund balances increased $4,947,913 in fiscal year 2024.  Governmental fund revenues increased $6,793,533 in fiscal year 2024 due to increased collection of taxes, increased charges for services, and availability of grant reimbursements.  Governmental fund expenditures increased $5,377,866 in fiscal year 2024 largely due to increased expenditures in public safety, community development, and culture and leisure.

General Fund:
 General Fund revenues increased $1,819,895 in fiscal year 2024.  General Fund expenditures increased $3,234,807 in fiscal year 2024.  General Fund balance increased $2,110,165 in fiscal year 2024. 5a.1
City of Brawley
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2024
-5-

OVERVIEW OF THE ANNUAL FINANCIAL REPORT
This Annual Financial Report is divided into five parts:

1. Government-wide financial statements

2. Fund financial statements

3. Notes to these financial statements

4. Required supplementary information

5. Other supplemental information
Government-wide Financial Statements
The Government-wide financial statements provide a longer-term view of the City’s activities as a whole and comprise the Statement of Net Position and the Statement of Activities. The Statement of Net Position provides information about the financial position of the City as a whole, including all of its capital assets and long-term liabilities on the full accrual basis, similar to that used by corporations.

The Statement of Activities provides information about all the City’s revenues and all of its expenses, also on the full accrual basis, with the emphasis on measuring net revenues or expenses of each of the City’s programs. The Statement of Activities explains in detail the change in net positions for the fiscal year.

All of the City’s activities are grouped into governmental activities and business-type activities, as explained below. The amounts in the Statement of Net Position and the Statement of Activities are separated into governmental activities and business-type activities in order to provide a summary of these two activities for the City as a whole.

Government-wide financial statements are prepared on the accrual basis, which means they measure the flow of all economic resources of the City as a whole.

The Statement of Net Position and the Statement of Activities present information about the following:

Governmental Activities – All of the City’s basic services are considered to be governmental activities. These services are supported by the general City revenues such as taxes, and by specific program revenues such as user fees and charges.

Business-type Activities – The City’s enterprise activities of water, and wastewater are reported in this area. Unlike governmental services, these services are supported by charges paid by users based on the amount of service they use.
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City of Brawley
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2024
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OVERVIEW OF THE ANNUAL FINANCIAL REPORT (continued)
Fund Financial Statements
The fund financial statements report on the City’s operations in more detail than the Governmentwide statements and focus primarily on the short-term activities of the City’s General Fund and other major funds. The fund financial statements measure only current revenues and expenditures and fund balances; they exclude capital assets, long-term debt and other long-term amounts.

The fund financial statements provide detailed information about each of the City’s most significant funds, called major funds. Major funds account for the major financial activities of the City and are presented individually, while the activities of non-major funds are presented in summary, with subordinate schedules presenting the detail for each of these other funds. The concept of major funds, and the determination of which funds are major, was established by the Governmental Accounting Standards Board (GASB) Statement No. 34 and replaces the concept of combining like funds and presenting them in total. Instead, each major fund is presented individually, with all nonmajor funds summarized and presented only in a single column. Subordinate schedules present details of these non-major funds. Major funds present the major activities of the City for the fiscal year and may change from year to year as a result of changes in the pattern of the City’s activities.

In the City’s case, there are seven major governmental funds in addition to the General Fund - Economics and Community Development, American Rescue Plan Act (ARPA), Highway Relinquishment, Measure D, Gas Tax, Development Impact, and Streets.

The City reports 2 major enterprise funds- Water and Wastewater.

Fund financial statements include governmental and proprietary funds as discussed below.

Governmental fund financial statements are prepared on the modified accrual basis, which means they measure only current financial resources and uses. Capital assets and other long-lived assets, along with long-term liabilities, are not presented in the governmental fund financial statements.

Proprietary funds financial statements are prepared on the full accrual basis and include all of their assets and liabilities, current and long-term.
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City of Brawley
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2024
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FINANCIAL ACTIVITIES OF THE CITY AS A WHOLE
This analysis focuses on the net positions and changes in net positions of the City as a whole.

Tables 1, 2 and 3 focus on the City’s Governmental Statement of Net Position and Statements of Activities, while Table 4 focuses on the City’s Business-type Statement of Net Position and Statement of Activities.

Table 1
Governmental Governmental
Activities Activities
2024 2023
Assets
Cash and investments $ 44,074,955 $ 43,581,799
Other assets 12,253,694 10,587,516
Capital assets, net 35,582,612 32,524,211
Total Assets 91,911,261 86,693,526
Deferred Outflows of Resources
Pension related 10,390,638 12,574,483
OPEB related 558,331 674,176
Total Deferred Outflows of Resources 10,948,969 13,248,659 Liabilities
Other liabilities 14,390,479 16,183,452
Long term liabilities 10,903,450 11,750,960
Net pension liability 15,240,681 13,032,474
Total OPEB Liability 2,184,390 3,593,630
Total Liabilities 42,719,000 44,560,516
Deferred Inflows of Resources
Pension related 3,536,251 4,475,513
OPEB related 3,479,362 2,394,647
Total Deferred Inflows of Resources 7,015,613 6,870,160 Net Position
Net investment in capital assets 33,927,141 31,253,193
Restricted 24,299,201 28,872,769
Unrestricted (5,100,725) (11,614,453)
Total Net Position $ 53,125,617 $ 48,511,509
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City of Brawley
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2024
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FINANCIAL ACTIVITIES OF THE CITY AS A WHOLE (continued) The City’s governmental net position amounted to $53,125,617 as of June 30, 2024, an increase of $4,614,108 from the prior fiscal year. The City’s net position as of June 30, 2024 comprised the following:

Cash and investments comprised $44,074,955. Substantially all of these amounts were held in short-term investments in government securities, as detailed in Note 3 to the financial statements.

Receivables comprised $4,329,665 of current receivables and loans receivable of $7,781,302 that is due over longer periods of time as explained in the Notes.

Capital assets of $35,582,612 net of depreciation charges, which included all the City’s capital assets used in governmental activities.

Current liabilities, including accounts payable, claims and other amounts due currently, totaled $12,912,719.

Long-term liabilities of $29,806,281 includes the net pension liability.

Net investment in capital assets of $33,927,141 represents the City’s investment in capital assets used in governmental activities, any cash with fiscal agent associated with capital asset related debt net of accumulated depreciation, and amounts borrowed to finance those investments.

Unrestricted net position, the part of net positions that can be used to finance day to day operations without constraints established by debt covenants or other legal requirements or restrictions, was $(5,100,725) as of June 30, 2024 due to the size of the net pension liability. $ 14,517,533
$ 6,264,328
$ 7,674,021
$ 3,334,108
$ 1,120,373 $ 1,597,507
Sources of Revenue
Taxes
Charges for services
Capital grants and contributions
Operating grants and
contributions
Other revenue
Use of money and property
5a.1
City of Brawley
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2024
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As the Sources of Revenue chart above shows, $14,517,533, or 42% of the City’s fiscal year 2024 governmental activities revenue came from taxes, while $6,264,328 or 18% came from charges for services, $7,674,021 or 22%, came from capital grants and contributions, $3,334,108 or 10% came from operating grants and contributions, and the remainder came from a variety of sources including interest revenue.
$ 8,002,373
$ 14,710,976
$ 2,382,273
$ 2,298,722
$ 2,049,286 $ 634,069
Functional Expenses
General government
Public safety
Culture and leisure
Community development
Transportation
Interest on long‐term debt
The Functional Expenses chart above includes only current year expenses; it does not include capital outlays, which are added to the City’s capital assets. As the chart shows, general government was $8,002,373 or 27% of total governmental expenses, public safety was $14,710,976, or 49%, culture and leisure was $2,382,273, or 8%, community development was $2,298,722, or 8%, and transportation was $2,049,286 or 7%, the remainder is composed of interest expense. 5a.1
City of Brawley
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2024
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The Statements of Activities presents program revenues and expenses and general revenues in detail. All of these elements in the changes in governmental net position are summarized below.

Table 2
Governmental Governmental
Activities Activities
2024 2023
Expenses
General government 8,002,373 $ 5,770,127 $
Public safety 14,710,976 17,151,577
Culture and leisure 2,382,273 2,505,628
Community development 2,298,722 2,650,076
Transportation 2,049,286 2,085,331
Interest on long-term debt 634,069 373,764
Total Expenses 30,536,503 30,077,699
Revenues
Program revenues
Charges for services 6,264,328 6,315,408
Operating grants and contributions 3,334,108 1,976,060
Capital grants and contributions 7,674,021 4,863,258
Total Program Revenues 13,154,726 17,272,457
General revenues and transfers
Taxes 14,517,533 14,001,119
Use of money and property 1,597,507 310,321
Other revenue 1,120,373 736,554
Transfer 183,937 168,465
Total General Revenues and Transfers 15,216,459 17,419,350 Total Revenues and Transfers 28,371,185 34,691,807
Change in Net Position $ (2,165,318) 4,614,108 $
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City of Brawley
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2024
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As Table 2 above shows, $17,272,457 or 50%, of the City’s fiscal year 2024 governmental revenue, came from program revenues and $17,419,350, or 50%, came from general revenues such as taxes and interest and transfers. Program revenues were composed of charges for services of $6,264,328, which included permit revenues, fees and charges used to fund expenses incurred in providing services; $3,334,108 of operating grants and contributions, which included gas tax revenues and housing and police grants; and capital grants and contributions of $7,674,021, that consisted mainly of project grants and developer impact fees restricted to capital outlay. Internal charges have been eliminated on the government-wide statements, this causes a decrease in both revenues and expenditures but has no net effect on the operating results of the City and needs to be considered when comparing revenue or expenditure related operating results when viewed in isolation.

General revenues are not allocable to programs. General revenues are used to pay for the net cost of governmental programs.

Table 3 presents the net expense or revenue of each of the City’s governmental activities, including interest on long-term liabilities. Net expense is defined as total program cost less the revenues generated by those specific activities.

Table 3

GOVERNMENTAL ACTIVITIES
Net Revenue Net Revenue
(Expense) from (Expense) from
Services 2024 Services 2023
General government 985,072 $ 661,276 $
Public safety (13,702,359) (15,917,521)
Culture and leisure (2,222,077) (2,188,926)
Community development (1,511,730) (2,003,606)
Transportation 4,279,921 2,440,764
Interest and fiscal charges (634,069) (373,764)
Total $ (17,381,777) (12,805,242) $
5a.1
City of Brawley
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2024
-12-

BUSINESS-TYPE ACTIVITIES
The Statement of Net Position and Statement of Activities present a summary of the City’s Businesstype activities that are composed of the City’s enterprise funds.

Table 4
BUSINESS-TYPE NET POSITION AT JUNE 30, 2024
Business-type Business-type
Activities Activities
2024 2023
Assets
Cash and investments 37,085,989 $ 35,170,518 $
Other assets 2,139,152 2,423,389
Capital assets, net 54,874,558 53,206,856
Total Assets 90,800,763 94,099,699
Deferred Outflows of Resources
OPEB related 1,416,905 1,714,702
Pension related 52,179 63,006
Total Deferred Outflows of Resources 1,777,708 1,469,084 Liabilities
Other liabilities 2,939,921 2,236,333
Long term liabilities 5,617,069 7,193,274
Net pension liability 2,078,275 1,777,156
Total OPEB Liability 204,150 335,854
Total Liabilities 11,542,617 10,839,415
Deferred Inflows of Resources
OPEB related 482,215 610,297
Pension related 325,174 223,798
Total Deferred Inflows of Resources 834,095 807,389
Net Position
Net investment in capital assets 48,376,847 45,722,206
Unrestricted 35,545,132 34,479,553
Total Net Position $ 80,201,759 83,921,979 $
5a.1
City of Brawley
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2024
-13-
BUSINESS-TYPE ACTIVITIES (continued)
The net position of business-type activities increased by $3,720,220 in fiscal year 2024.

Table 5

CHANGE IN BUSINESS-TYPE NET POSITION
Net Revenue Net Revenue
(Expense) from (Expense) from
Services 2024 Services 2023
Water (196,240) $ 65,834 $
Wastewater 1,030,868 1,458,107
Solid waste (37,070) 68,385
Airport (456,267) (452,872)
Total $ 1,139,454 341,291 $

ANALYSIS OF MAJOR FUNDS
Governmental Funds
General Fund
General Fund revenues increased by $1,819,895 during the current fiscal year, while expenditures increased in relation to the previous fiscal year. Total revenues exceeded budgeted amounts by $574,003 due to tax revenue being higher than amounts originally anticipated based on prior year operating results. Other revenues related to operating and capital grants were lower than anticipated due directly to the timing and completion of capital improvement projects.

General Fund expenditures were $21,206,680, an increase of $3,234,807 compared to the prior fiscal year. Expenditures were $1,902,053 less than budgeted due to personnel vacancies, professional studies and capital improvement projects pending completion.

As of June 30, 2024, the General Fund’s fund balance totaled $10,753,489. The unassigned portion of $8,218,897 of the fund balances represents available liquid resources.

Economics and Community Development Special Revenue Fund This fund is utilized to track deferred loans receivable. Funds were not utilized in the fiscal year 2024.

American Rescue Plan Act
This fund accounts for federal funding received as part of the American Rescue Plan Act passed by Congress to provide funding for economic recovery for local governments resulting from economic hardship caused by the coronavirus pandemic. During fiscal year 2024, the City allocated funding primarily to projects with high priority such as the acquisition of equipment and vehicles for Public Safety and City infrastructure.
5a.1
City of Brawley
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2024
-14-
ANALYSIS OF MAJOR FUNDS (continued)
Highway Relinquishment Fund
This fund accounts for the revenues received by the City under SB325 for public transportation.

Funds are being held for the resurfacing of Main Street scheduled to begin in fiscal year 2024/25.

Measure D Fund
The City is a participant, along with Imperial County and the other cities in the county, in the Imperial County Local Transportation Authority (LTA). The ballot measure (Measure D) increased the sales tax in Imperial County by one-half of one percent (0.5%) for a period of twenty years, to provide funding for transportation improvements. Revenues are allocated to each participating jurisdiction based on a formula contained in the ballot measure. During fiscal year 2024, the City received $2,421,006 in tax proceeds, 25% higher or $477,622 more than the prior year. Measure D funds have been allocated to multi-year street improvement projects.

Gas Tax Fund
This fund accounts for revenues received by the City from the Highway Users Tax, as established under the California Streets and Highways Code, and apportioned to the City for the construction, maintenance, and operation of public streets and highways. Revenues are allocated to cities based on a per capita population formula. During fiscal year 2024, the City received $759,356 in gas tax revenues and recorded $1,585,649 in expenditures for street and road repairs. As a result, the Gas Tax Fund reflects a deficit of $750,383, which will be offset by supplementary revenues from other street-related funds to support increased street maintenance and operations within this division.

Development Impact Fees Fund
This fund accounts for fees paid by developers to offset the cost of providing public facilities for police, fire, parks, recreation, library, and other public facilities and street construction. During fiscal year 2024, Development Impact Fees revenues were $739,668, a decrease of $499,294 compared to the prior year. Development Impact Fee expenditures were $2,216,536, or $2,154,843 higher compared to the prior year. The increase is largely due to multi-year Public Safety and Parks projects scheduled for completion during fiscal years 2023/24 and 2024/25.

Streets Fund
This fund accounts for resources set aside for major improvements to local streets and roads.

Revenues and expenditures vary yearly depending on the Capital Improvement Plan adopted for the fiscal year. During fiscal year 2024, the City received $1,860,150 in grant revenues. The Street fund expenditures were $4,450,319 and were related to the Legion Avenue, Western Avenue and K Street Rehabilitation projects that were completed in 2023/24. 5a.1
City of Brawley
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2024
-15-
Proprietary Funds
Water Fund
Operating revenues decreased by $113,604 in fiscal year 2024 and expenses increased by $157,397 resulting in a net operating loss of $181,946. This change was primarily due to increases in salary and benefit costs, higher costs for supplies and services, and major repairs to water infrastructure equipment. Water usage increased with industrial customers but remained consistent with residents.

The fund’s net position increased by $2,202,088 to a new total of $30,378,456. Of this amount, $21,255,220 was net investment in capital assets.

Wastewater Fund
Operating revenues increased $93,180 in the fiscal year 2024. Operating expenses increased by $527,313. The fund's net position increased by $1,859,730 in fiscal year 2024. This change was primarily due to increases in salary and benefit costs, higher costs for supplies and services, and major repairs to water infrastructure equipment.

As of June 30, 2024, the fund’s net position was $48,105,001, of which $22,693,058 was net investment in capital assets, and $25,411,943 was unrestricted.

CAPITAL ASSETS
GASB No. 34 required the City to record all its capital assets including infrastructure, which was not recorded prior to GASB No. 34. Infrastructure includes roads, bridges, signals and similar assets used by the entire population.

The City performs a thorough review and inventory of its capital assets at the end of every fiscal year and records all additions and retirements of capital assets at that time. In addition, all assets are appropriately depreciated at that time.

In fiscal year 2024, the City reported the cost of all its infrastructure assets and computed the amounts of accumulated depreciation for these assets based on their original acquisition dates. At the end of fiscal year 2024, the cost of infrastructure and other capital assets recorded on the City’s financial statements is as shown in Table 6 on the following page. 5a.1
City of Brawley
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2024
-16-
CAPITAL ASSETS (continued)
Table 6
Balance as of Balance as of
June 30, 2023 Additions Deletions June 30, 2024
Governmental Activities
Nondepreciable capital assets
Land $ 966,706 $ - $ (118,122) $ 848,584
Construction in progress 6,096,191 6,435,261 (5,727,248) 6,804,204 Total nondepreciable capital assets 7,062,897 6,435,261 (5,845,370) 7,652,788 Depreciable capital assets
Equipment 12,921,816 806,390 (912,190) 12,816,016
Software 730,754 223,739 - 954,493
Buildings 14,595,585 980,039 15,575,624 -
Improvements other than buildings 18,272,190 24,475 18,296,665 - Infrastructure 27,181,822 4,165,051 31,346,873 -
Total depreciable capital assets 73,702,167 6,199,694 (912,190) 78,989,671 Less accumulated depreciation
Equipment (9,628,039) (622,773) 912,190 (9,338,622)
Software (223,662) (269,949) - (493,611)
Buildings (7,005,757) (457,882) (7,463,639) -
Improvements other than buildings (11,070,742) (672,206) (11,742,948) - Infrastructure (20,312,653) (1,708,374) (22,021,027) -
Total accumulated depreciation (48,240,853) (3,731,184) 912,190 (51,059,847) Net depreciable capital assets 25,461,314 2,468,510 27,929,824 - Net capital assets $ 32,524,211 $ 8,903,771 $ (5,845,370) $ 35,582,612 Balance as of Balance as of
June 30, 2023 Additions Deletions June 30, 2024
Business-type Activities
Nondepreciable capital assets
Land $ 37,076 $ 1,081,003 $ - $ 1,118,079
Construction in progress 1,087,472 1,794,761 (1,458,615) 1,423,618 Total nondepreciable capital assets 1,124,548 2,875,764 (1,458,615) 2,541,697 Depreciable capital assets
Equipment 3,953,240 87,947 - 4,041,187
Buildings 56,762,536 - 56,762,536 -
Improvements other than buildings 14,743,384 - 14,743,384 - Conveyance systems 36,938,578 3,173,387 40,111,965 -
Total depreciable capital assets 112,397,738 3,261,334 115,659,072 - Less accumulated depreciation
Equipment (3,253,909) (202,870) (3,456,779) -
Buildings (27,352,552) (1,353,468) (28,706,020) -
Improvements other than buildings (8,098,469) (591,015) (8,689,484) - Conveyance systems (21,610,500) (863,428) (22,473,928) - Total accumulated depreciation (60,315,430) (3,010,781) (63,326,211) - Net depreciable capital assets 52,082,308 250,553 52,332,861 - Net capital assets $ 53,206,856 $ 3,126,317 $ (1,458,615) $ 54,874,558 5a.1
City of Brawley
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2024
-17-
CAPITAL ASSETS (continued)
Details on capital assets, current year additions and construction in progress can be found in the Notes.

The City depreciates all its capital assets over their estimated useful lives, as required by GASB No.

34. The purpose of depreciation is to spread the cost of a capital asset over the years of its useful life so that an allocable portion of the cost of the asset is borne by all users. Additional information on depreciable lives may be found in the Notes to the financial statements.

DEBT ADMINISTRATION
The City issued no new bonded debt in fiscal year 2024. The City made all scheduled repayments of existing debt. The City’s debt issues are discussed in detail in Notes of the financial statements. The City's debt balances as of June 30 were as follows:

Table 7

LONG-TERM LIABILITIES
Balance as of Balance as of Due Within
June 30, 2023 Additions Reductions June 30, 2024 One Year Governmental Activities:

Pension obligation bonds $ 11,825,000 $ (815,000) - $ $ 11,010,000 $ 885,000 Financed purchases 169,180 215,578 (70,050) 314,708 98,980 Subscriptions 331,712 223,739 (177,681) 377,770 214,452 Compensated absences 600,641 78,091 - 678,732 279,328
Total Long-Term Liabilities 12,926,533 $ $ 517,408 $ 12,381,210 (1,062,731) $ $ 1,477,760 Business-type Activities:

Water Fund
Debt from direct borrowings
and direct placements:

MFC note payable $ 422,377 $ (279,658) - $ $ 142,719 $ 142,719 Unamortized premium 720 - (720) - -
Financed purchases 90,414 35,932 (28,567) 97,779 33,613 Compensated absences 93,406 - (52,930) 40,476 16,658
Wastewater Fund
Debt from direct borrowings
and direct placements:

CSWRCB loan 6,955,348 (742,298) - 6,213,050 749,720
Financed purchases 15,791 35,899 (7,527) 44,163 12,388
Compensated absences 54,970 2,773 - 57,743 23,763
Total Long-Term Liabilities 7,633,026 $ $ 74,604 $ 6,595,930 (1,111,700) $ $ 978,861 5a.1
City of Brawley
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2024
-18-

ECONOMIC CONDITION, OUTLOOK AND ACTIVITY
The City is undergoing a gradual economic recovery, marked by steady economic activity and a growing interest in construction and new home building. Steady property assessments support a stable revenue base while rising sales tax revenue is projected to remain at current levels for the upcoming year, indicating a moderately stable economic environment.

In recent years, the City’s long-term financial projections have reflected stagnant tax revenues combined with rising costs for essential services, resulting in anticipated structural deficits. To address these fiscal constraints, the City placed a general sales tax measure on the November 2024 ballot, which was subsequently approved by the voters.

The measure, designated Measure J, authorized an additional 1% transactions and use tax dedicated to the General Fund for the support of essential municipal services. Measure J became effective on April 1, 2025, and preliminary revenue estimates have been incorporated into the Fiscal Year 2025/26 Adopted Budget.

The City remains optimistic regarding its long-term growth potential, supported by several largescale projects currently in steady development. Notably, the Rancho Los Lagos Annexation encompasses approximately 1,076 acres of planned residential and commercial uses, while the Lithium Valley initiative involves the establishment of an industrial complex for lithium extraction in the Salton Sea region. These projects are anticipated to create significant employment opportunities and expand the City’s tax base, contributing to sustained economic growth across the Imperial Valley.

CONTACTING THE CITY’S FINANCIAL MANAGEMENT
This Annual Financial Report is intended to provide citizens, taxpayers, and creditors with a general overview of the City’s finances. Questions about this report should be directed to the City of Brawley, 383 W. Main Street, Brawley, CA.
5a.1
This page intentionally left blank
5a.1
City of Brawley
Statement of Activities
For the Fiscal Year Ended June 30, 2024
The accompanying notes are an integral part of these financial statements. -19-
Governmental Business-type
Activities Activities Total
ASSETS
Current Assets:

Cash and investments $ 37,085,989 43,895,163 $ 80,981,152 $ Restricted cash and investments with fiscal agent 179,792 - 179,792 Accounts receivable 1,777,780 873,165 2,650,945
Interest receivable 59,741 100,251 159,992
Loans receivable - 7,781,302 7,781,302
Due from other governments 3,356,249 43,649 3,399,898
Prepaid expenses 7,982 142,727 150,709
Other current assets - deposits 250,000 - 250,000
Total current assets 56,328,649 39,225,141 95,553,790
Noncurrent Assets:

Capital assets not being depreciated 7,652,788 2,541,697 10,194,485 Capital assets, net of accumulated depreciation 27,929,824 52,332,861 80,262,685 Total noncurrent assets 35,582,612 54,874,558 90,457,170 Total assets 94,099,699 91,911,261 186,010,960

DEFERRED OUTFLOWS OF RESOURCES
Pension related 1,416,905 10,390,638 11,807,543
OPEB related 52,179 558,331 610,510
Total deferred outflows of resources 10,948,969 1,469,084 12,418,053

LIABILITIES
Current Liabilities:

Accounts payable 1,363,784 2,744,708 4,108,492
Accrued liabilities 55,731 142,093 197,824
Accrued interest payable 32,046 139,239 171,285
Deposits payable 509,499 70,587 580,086
Advances from others 9,816,092 - 9,816,092
Total current liabilities 12,912,719 1,961,060 14,873,779 Noncurrent liabilities:

Due within one year 1,477,760 978,861 2,456,621
Due within one year - total OPEB liability 105,742 9,882 115,624 Due in more than one year 10,903,450 5,617,069 16,520,519 Net pension liability 15,240,681 2,078,275 17,318,956
Total OPEB liability 2,078,648 194,268 2,272,916
Total noncurrent liabilities 29,806,281 8,878,355 38,684,636 Total liabilities 42,719,000 10,839,415 53,558,415

DEFERRED INFLOWS OF RESOURCES
Pension related 3,536,251 482,215 4,018,466
OPEB related 3,479,362 325,174 3,804,536
Total deferred inflows of resources 7,015,613 807,389 7,823,002

NET POSITION
Net investment in capital assets 33,927,141 48,376,847 82,303,988 Restricted for:

Streets and roads 14,708,487 14,708,487 -
Public safety 450,064 - 450,064
Community development 7,390,699 - 7,390,699
CFD improvements and maintenance 1,749,951 - 1,749,951
Unrestricted (deficit) (5,100,725) 35,545,132 30,444,407 Total net position $ 53,125,617 $ 83,921,979 $ 137,047,596 5a.1
City of Brawley
Statement of Activities
For the Fiscal Year Ended June 30, 2024
The accompanying notes are an integral part of these financial statements. -20-
Program Revenues
Operating Capital
Charges for Contributions Contributions
Functions/Programs Expenses Services and Grants and Grants Governmental Activities:

General government 8,002,373 $ 4,847,960 $ 646,227 $ 3,493,258 $ Public safety 14,710,976 285,578 723,039 -
Culture and leisure 2,382,273 160,196 - -
Community development 2,298,722 492,453 96,289 198,250
Transportation 2,049,286 478,141 1,868,553 3,982,513
Interest on long-term debt 634,069 - - -
Total governmental activities 30,077,699 6,264,328 3,334,108 7,674,021 Business-type Activities:

Water 7,666,755 7,470,515 - -
Wastewater 5,803,767 6,834,635 - -
Solid waste 2,016,881 1,979,811 - -
Airport 570,164 113,897 - -
Total business-type activities 16,057,567 16,398,858 - - Total primary government 46,135,266 $ 22,663,186 $ 3,334,108 $ 7,674,021 $ General Revenues:

Taxes:

Property
Sales and use
Utility users
Transient lodging
Franchise
Business license
Licenses and permits
Fines and forfeitures
Miscellaneous
Use of money and property
Transfers
Capital contributions
Total general revenues and transfers
Change in net position
Net position - beginning of fiscal year
Net position - end of fiscal year
5a.1

-21-
Net (Expense) Revenue and Changes in Net Position
Primary Government
Governmental Business-type
Activities Activities Total
$ - 985,072 $ 985,072 $
(13,702,359) (13,702,359) -
(2,222,077) - (2,222,077)
(1,511,730) - (1,511,730)
4,279,921 - 4,279,921
(634,069) - (634,069)
(12,805,242) (12,805,242) -
- (196,240) (196,240)
- 1,030,868 1,030,868
- (37,070) (37,070)
- (456,267) (456,267)
- 341,291 341,291
(12,805,242) 341,291 (12,463,951)
5,863,646 - 5,863,646
4,597,834 - 4,597,834
2,774,995 - 2,774,995
523,259 - 523,259
677,931 - 677,931
79,868 - 79,868
26,874 - 26,874
17,601 - 17,601
1,075,898 296,654 1,372,552
1,597,507 1,387,560 2,985,067
183,937 (183,937) -
- 1,878,652 1,878,652
17,419,350 3,378,929 20,798,279
4,614,108 3,720,220 8,334,328
48,511,509 80,201,759 128,713,268
$ 53,125,617 $ 83,921,979 $ 137,047,596
5a.1
City of Brawley
Balance Sheet
June 30, 2024
The accompanying notes are an integral part of these financial statements. -22-
General
Economic &
Community
Development
American
Rescue Plan
Act (ARPA)
Highway
Relinquishment
ASSETS
Cash and investments 8,839,873 $ 608,340 $ 739,884 $ 8,403,230 $ Restricted cash and investments with fiscal agent - 601 - - Interest receivable 9,221 1,785 5,367 13,175
Accounts receivable 403,278 - - -
Due from other governments 1,826,583 31,183 - -
Due from other funds 1,734,068 - - -
Loans receivable - 7,202,285 - -
Prepaid expenditures 122,877 - - -
Total assets 12,935,900 $ 7,844,194 $ 745,251 $ 8,416,405 $

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES, AND FUND BALANCES
Liabilities:

Accounts payable 1,287,340 $ - $ 18,956 $ - $
Accrued liabilities 131,524 - - -
Deposits payable 48,315 - - 22,272
Advances from others 305,525 697,000 571,344 7,858,315
Due to other funds - - - -
Total liabilities 1,772,704 697,000 590,300 7,880,587
Deferred inflows of resources:

Unavailable revenue 409,707 - - -
Total deferred inflows of resources 409,707 - - -
Fund balances (deficit):

Nonspendable 122,877 - - -
Restricted for:

Streets and roads - - - 535,818
Public safety - - - -
Community development - 7,147,194 154,951 -
CFD improvements and maintenance - - - -
Committed 2,411,715 - - -
Unassigned 8,218,897 - - -
Total fund balances 10,753,489 7,147,194 154,951 535,818 Total liabilities, deferred inflows of
resources, and fund balances $ 12,935,900 $ 7,844,194 $ 745,251 $ 8,416,405 Special Revenue Funds
5a.1

-23-
Measure D
Gas Tax
(formerly
nonmajor)
Development
Impact Streets
Nonmajor
Governmental
Funds
Total
Governmental
Funds
$ 9,972,175 $ 348 $ 8,160,851 $ 624,672 $ 5,145,381 $ 42,494,754 - - - - 179,191 179,792
15,979 - 44,369 - 8,161 98,057
- - - - 469,887 873,165
- 74,524 69,332 1,354,627 - 3,356,249
- - - - - 1,734,068
- - 577,043 - - 7,779,328
- 5,325 - - 14,525 142,727
$ 9,988,154 $ 80,197 $ 8,851,595 $ 1,979,299 $ 5,817,145 $ 56,658,140 $ 27,622 $ 37,844 $ 95,129 $ 1,218,255 $ 58,367 $ 2,743,513 - 7,759 - - 1,856 141,139
- - - - - 70,587
- 383,908 - - - 9,816,092
- 1,307,184 - - - 1,307,184
27,622 1,736,695 95,129 1,218,255 60,223 14,078,515
- - 609,292 - 2,735 1,021,734
- - 609,292 - 2,735 1,021,734
- 5,325 - - 14,525 142,727
9,960,532 - - - 3,451,093 13,947,443
- - - - 450,064 450,064
- - - - 88,554 7,390,699
- - - - 1,749,951 1,749,951
- - - - - 2,411,715
(1,661,823) - 8,147,174 761,044 - 15,465,292
9,960,532 (1,656,498) 8,147,174 761,044 5,754,187 41,557,891 $ 9,988,154 $ 80,197 $ 8,851,595 $ 1,979,299 $ 5,817,145 $ 56,658,140 Special Revenue Fund Capital Projects Fund
5a.1
This page intentionally left blank
5a.1
City of Brawley
Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position
Governmental Funds
June 30, 2024
The accompanying notes are an integral part of these financial statements. -24-
Fund balances of governmental funds $ 41,557,891
Amounts reported for governmental activities in the statement of net position are different because:

Capital assets net of accumulated depreciation have not been included as financial resources in the governmental funds. Capital assets of the internal service fund are included below ($962,993). 34,619,619
In governmental funds, deferred outflows and inflows of resources relating to pensions and OPEB are not reported because they are applicable to future periods. In the statement of net position, deferred outflows and inflows of resources relating to pensions and OPEB are reported.

Pension related deferred outflows 10,390,638
OPEB related deferred outflows 558,331
Pension related deferred inflows (3,536,251)
OPEB related deferred inflows (3,479,362)
Long-term liabilities and assets have not been included in the governmental funds.

Long-term debt (11,702,478)
Total OPEB liability (2,184,390)
Net pension liability (15,240,681)
Compensated absences (678,732)
In governmental funds, interest on long-term debt is not recognized until the period in which it matures and is paid. In government-wide statement of net position, it is recognized in the period that it is incurred. (139,239) Internal service funds are used by management to charge the costs of certain activities, such as maintenance and risk management, to individual funds. The assets and liabilities of the internal service funds must be added to the statement of net position. 1,938,537 In governmental funds, certain receivables are not available to pay for current period expenditures and, therefore, are offset by unavailable revenue or not recognized as receivables in the fund statements 1,021,734
Net position of governmental activities $ 53,125,617
5a.1
City of Brawley
Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
For the Fiscal Year Ended June 30, 2024
The accompanying notes are an integral part of these financial statements. -25-
General
Economic &
Community
Development
American
Rescue Plan
Act (ARPA)
Highway
Relinquishment

REVENUES
Taxes:

Property 5,550,902 $ - $ - $ - $
Sales and use 4,597,834 - - -
Utility users 2,774,995 - - -
Transient lodging 523,259 - - -
Franchise 677,931 - - -
Business license 79,868 - - -
Licenses and permits 27,849 - - -
Fines and forfeitures 18,150 - - -
Charges for services 5,517,631 - - -
Use of money and property 434,499 68,092 92,200 288,391 Intergovernmental 852,656 198,250 3,493,258 -
Miscellaneous 840,409 - - -
Total revenues 21,895,983 266,342 3,585,458 288,391

EXPENDITURES
Current:

General government 3,106,025 - - -
Public safety 10,873,227 - 604 -
Culture and leisure 2,176,661 - - -
Community development 1,698,599 31,549 - -
Public works - - - 50,803
Capital outlay 1,853,965 - 135,742 -
Debt Service:

Principal 991,218 - - -
Interest 506,985 - - -
Total expenditures 21,206,680 31,549 136,346 50,803
Excess of revenues over
(under) expenditures 689,303 234,793 3,449,112 237,588

OTHER FINANCING SOURCES (USES)
Financed purchase 215,578 - - -
Subscription acquisitions 189,820 - - -
Transfers in 1,189,220 - - -
Transfers out (173,756) (681,078) (3,356,911) -
Total other financing sources (uses) 1,420,862 (681,078) (3,356,911) - Net change in fund balances 2,110,165 (446,285) 92,201 237,588 Fund balance - beginning of fiscal year, as
previously reported 8,643,324 7,593,479 62,750 298,230
Adjustment - change from nonmajor to major - - - -
Fund balance (deficit) - beginning of fiscal year,
adjusted 8,643,324 7,593,479 62,750 298,230
Fund balance (deficit) - end of fiscal year $ 10,753,489 $ 7,147,194 $ 154,951 $ 535,818 Special Revenue Funds
5a.1

-26-
Measure D
Gas Tax
(formerly
nonmajor)
Development
Impact Streets
Nonmajor
Governmental
Funds
Total
Governmental
Funds
$ - $ - $ - $ - $ 312,744 $ 5,863,646
- - - - - 4,597,834
- - - - - 2,774,995
- - - - - 523,259
- - - - - 677,931
- - - - - 79,868
- - - - - 27,849
- - - - - 18,150
- - 739,668 - 5,536 6,262,835
305,763 87 326,079 - 170,779 1,685,890
2,421,006 777,439 - 1,860,150 1,953,738 11,556,497
- 74,476 - - - 914,885
2,726,769 852,002 1,065,747 1,860,150 2,442,797 34,983,639 - - - - - 3,106,025
- - 4,531 - 552,256 11,430,618
- - 23,954 - - 2,200,615
- - - - 28,493 1,758,641
313,250 1,567,337 - - 28,588 1,959,978
- 6,025 2,188,051 4,450,319 62,821 8,696,923
- 10,556 - - 1,446 1,003,220
- 1,731 - - - 508,716
313,250 1,585,649 2,216,536 4,450,319 673,604 30,664,736 2,413,519 (733,647) (1,150,789) (2,590,169) 1,769,193 4,318,903 - - - - - 215,578
- 6,025 - - 27,894 223,739
87,994 - - 3,710,416 173,756 5,161,386
(306,259) (22,761) - (87,994) (342,934) (4,971,693)
(218,265) (16,736) - 3,622,422 (141,284) 629,010
2,195,254 (750,383) (1,150,789) 1,032,253 1,627,909 4,947,913 7,765,278 - 9,297,963 (271,209) 3,220,163 36,609,978
- (906,115) - - 906,115 -
7,765,278 (906,115) 9,297,963 (271,209) 4,126,278 36,609,978 $ 9,960,532 $ (1,656,498) $ 8,147,174 $ 761,044 $ 5,754,187 $ 41,557,891 Special Revenue Fund Capital Projects Fund
5a.1
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5a.1
City of Brawley
Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities
For the Fiscal Year Ended June 30, 2024
The accompanying notes are an integral part of these financial statements. -27-
Net change in fund balances - total governmental funds $ 4,947,913 Amounts reported for governmental activities in the statement of activities differ because:

Governmental funds report capital outlay as expenditures. However, in the statement of activities, the costs of those capital assets are allocated over their estimated useful lives as depreciation expense. This is the amount by which capital asset additions exceeds depreciation in the current period. 3,058,401
Certain revenues are reported in the government-wide statements but not in the governmental funds because they are not available to pay for current expenditures. This is the net change in associated receivables for the current period. (554,204) The issuance of long-term debt provides current financial resources to governmental funds, while repayment of the principal of long-term debt consumes the current financial resources of the governmental funds.

Debt issuance (leases and subscriptions) (439,317)
Principal repayment 1,062,731
Accrued interest for debt service. This is the net change in accrued interest for the current period (125,353) Compensated absences reported in the statement of activities do not require the use of current financial resources and therefore are not reported as expenditures in a governmental funds. This is the net change in compensated absences for the current period. (78,091)
In governmental funds, pension and OPEB costs are recognized when employer contributions are made. In the statement of activities, pension and OPEB costs are recognized on the accrual basis. This fiscal year, the difference between accrual-basis pension and OPEB costs and actual employer contributions including supplemental contributions are as follows:

Pension related costs and contributions (3,452,790)
OPEB related costs and contributions 208,680
Internal service funds are used by management to charge the costs of certain activities, such as maintenance and risk management, to individual funds. The net revenues (expenses) (less depreciation expense of $138,845) of the internal service funds is reported under governmental activities. (13,862)
Change in net position of governmental activities $ 4,614,108 5a.1
City of Brawley
Statement of Net Position
Proprietary Funds
June 30, 2024
The accompanying notes are an integral part of these financial statements. -28-
Water Wastewater Solid Waste Airport
ASSETS
Current Assets:

Cash and investments 10,559,243 $ 25,601,659 $ 445,317 $ 479,770 $ Accounts receivable, net 873,222 690,345 192,030 22,183 Interest receivable 18,065 39,987 1,029 660
Due from other governments 9,306 26,632 7,245 466
Loans receivable - - - -
Prepaid expenses 5,987 800 - 1,195
Other current assets - deposits - 250,000 - -
Total current assets 11,465,823 26,609,423 645,621 504,274 Noncurrent Assets:

Advances to other funds - 513,931 - -
Capital assets not being depreciated 1,162,743 1,204,597 - 174,357 Capital assets, net of accumulated depreciation 20,332,975 27,745,674 - 4,254,212 Total noncurrent assets 21,495,718 29,464,202 - 4,428,569 Total assets 32,961,541 56,073,625 645,621 4,932,843

DEFERRED OUTFLOWS OF RESOURCES
Pension related 826,528 590,377 - -
OPEB related 31,307 20,872 - -
Total deferred outflows of resources 857,835 611,249 - -

LIABILITIES
Current Liabilities:

Accounts payable 298,510 931,179 132,809 1,286
Accrued liabilities 31,164 23,072 1,239 256
Interest payable 981 31,065 - -
Deposits payable 504,147 1,000 - 4,352
Due to other funds - - - -
Current portion of long-term liabilities 192,990 785,871 - - Current portion of total OPEB liability 5,929 3,953 - - Total current liabilities 1,033,721 1,776,140 134,048 5,894 Noncurrent Liabilities:

Long-term liabilities 87,984 5,529,085 - -
Advances from other funds 513,931 - - -
Net pension liability 1,212,327 865,948 - -
Total OPEB liability 116,561 77,707 - -
Total noncurrent liabilities 1,930,803 6,472,740 - -
Total liabilities 2,964,524 8,248,880 134,048 5,894

DEFERRED INFLOWS OF RESOURCES
Pension related 281,292 200,923 - -
OPEB related 195,104 130,070 - -
Total deferred inflows of resources 476,396 330,993 - -

NET POSITION
Net investment in capital assets 21,255,220 22,693,058 - 4,428,569 Unrestricted 9,123,236 25,411,943 511,573 498,380
Total net position $ 30,378,456 $ 48,105,001 $ 511,573 $ 4,926,949 Business-type Activities
Enterprise Funds
Nonmajor
5a.1

-29-
Governmental
Activities
Internal
Service
Totals Funds
$ 1,400,409 37,085,989 $
- 1,777,780
2,194 59,741
- 43,649
1,974 -
- 7,982
- 250,000
1,404,577 39,225,141
- 513,931
11,138 2,541,697
951,855 52,332,861
962,993 55,388,489
2,367,570 94,613,630
- 1,416,905
- 52,179
- 1,469,084
1,195 1,363,784
954 55,731
- 32,046
- 509,499
426,884 -
- 978,861
- 9,882
429,033 2,949,803
- 5,617,069
- 513,931
- 2,078,275
- 194,268
- 8,403,543
429,033 11,353,346
- 482,215
- 325,174
807,389 -
48,376,847 962,993
35,545,132 975,544
$ 83,921,979 $ 1,938,537
5a.1
City of Brawley
Statement of Revenues, Expenses, and Changes in Net Position Proprietary Funds
For the Fiscal Year Ended June 30, 2024
The accompanying notes are an integral part of these financial statements. -30-
Water Wastewater Solid Waste Airport

OPERATING REVENUES
Charges for services 7,470,515 $ 6,834,635 $ 1,979,811 $ 113,897 $

OPERATING EXPENSES
Salary and benefits 1,828,521 1,176,245 42,516 13,195
Administration 667,197 517,078 50,041 16,680
Supplies and services 3,581,218 3,065,748 1,924,324 82,421 Depreciation and amortization 1,575,525 977,388 - 457,868 Total operating expenses 7,652,461 5,736,459 2,016,881 570,164 Total income (loss) (181,946) 1,098,176 (37,070) (456,267)

NON-OPERATING REVENUES (EXPENSES)
Use of money and property 440,121 887,917 42,920 16,602 Intergovernmental revenue 200,000 - 86,654 10,000
Interest expense and fiscal charges (14,294) (67,308) - - Total non-operating revenues (expenses) 625,827 820,609 129,574 26,602 Income (loss) before transfers 443,881 1,918,785 92,504 (429,665)

TRANSFERS AND CAPITAL CONTRIBUTIONS
Transfers out (120,445) (59,055) (3,824) (613)
Capital contributions 1,878,652 - - -
Total transfers and capital contributions 1,758,207 (59,055) (3,824) (613) Changes in net position 2,202,088 1,859,730 88,680 (430,278) Net position - beginning of fiscal year 28,176,368 46,245,271 422,893 5,357,227 Net position - end of fiscal year $ 30,378,456 $ 48,105,001 $ 511,573 $ 4,926,949 Business-type Activities
Enterprise Funds
Nonmajor
5a.1

-31-
Governmental
Activities
Internal
Service
Totals Funds
$ 78,695 16,398,858 $
54,368 3,060,477
- 1,250,996
110,868 8,653,711
138,845 3,010,781
304,081 15,975,965
(225,386) 422,893
78,435 1,387,560
- 296,654
- (81,602)
78,435 1,602,612
(146,951) 2,025,505
(5,756) (183,937)
- 1,878,652
(5,756) 1,694,715
(152,707) 3,720,220
2,091,244 80,201,759
$ 1,938,537 83,921,979 $
5a.1
City of Brawley
Statement of Cash Flows
Proprietary Funds
For the Fiscal Year Ended June 30, 2024
The accompanying notes are an integral part of these financial statements. -32-
Business-type Activities
Enterprise Funds
Nonmajor
Water Wastewater Solid Waste Airport

CASH FLOWS FROM OPERATING ACTIVITIES
Cash received from customers and users 6,750,162 $ 6,346,493 $ 1,906,720 $ 97,212 $ Cash payments to suppliers for goods and services (3,621,007) (2,541,211) (1,917,911) (91,821) Cash payments for employees and benefit programs (1,605,727) (977,367) (41,651) (13,042) Net cash provided (used) by operating activities 1,523,428 2,827,915 (52,842) (7,651)

CASH FLOWS FROM NON-CAPITAL FINANCING ACTIVITIES
Transfers (120,445) (59,055) (3,824) (613)
Interfund borrowing (repayment) - - - -
Cash received (payments) from (to) other governments 200,000 - 86,654 9,854 Loan repayment - - - -
Net cash provided (used) by non-capital
financing activities 79,555 (59,055) 82,830 9,241

CASH FLOWS FROM CAPITAL AND RELATED

FINANCING ACTIVITIES
Purchase of capital assets (1,527,493) (1,060,275) (140,232) - Loan repayment (100,687) 100,687 - -
Principal paid on debt (308,225) (749,825) - -
Interest on debt and fiscal charges (16,937) (71,020) - - Net cash used by capital and related
financing activities (1,953,342) (1,780,433) (140,232) -

CASH FLOWS FROM INVESTING ACTIVITIES
Use of money and property 439,226 887,208 42,842 16,781 Net increase (decrease) in cash and cash equivalents 88,867 1,875,635 72,830 (121,861) Cash and equivalents, beginning of fiscal year 10,470,376 23,726,024 372,487 601,631 Cash and equivalents, end of fiscal year $ 10,559,243 $ 25,601,659 $ 445,317 $ 479,770 5a.1
(continued)
-33-
Governmental
Activities
Internal
Service
Totals Fund
$ 81,045 15,100,587 $
(111,037) (8,171,950)
(53,418) (2,637,787)
(83,410) 4,290,850
(5,756) (183,937)
9,111 -
- 296,508
1,308 -
4,663 112,571
- (2,728,000)
- -
- (1,058,050)
- (87,957)
- (3,874,007)
78,542 1,386,057
(205) 1,915,471
1,400,614 35,170,518
$ 1,400,409 37,085,989 $
5a.1
City of Brawley
Statement of Cash Flows
Proprietary Funds
For the Fiscal Year Ended June 30, 2024
The accompanying notes are an integral part of these financial statements. -34-
Nonmajor
Water Wastewater Solid Waste Airport
Reconciliation of Operating Income (Loss) to Net Cash
Provided (Used) by Operating Activities:

Operating income (loss) (181,946) $ 1,098,176 $ (37,070) $ (456,267) $ Adjustments to reconcile operating income (loss) to
net cash provided (used) by operating activities:

Depreciation and amortization 1,575,525 977,388 - 457,868 (Increase) decrease in accounts receivable (69,343) (24,721) (15,805) (5) (Increase) decrease in due from other governments (7,288) 53,657 (7,245) - Increase (decrease) in prepaids (5,987) (800) - (1,195) Increase (decrease) in other deposits (250,000)
Increase (decrease) in deferred outflows 180,211 128,413 - - Increase (decrease) in accounts payable and
accrued liabilities (21,030) 783,061 7,278 (8,052)
Increase (decrease) in compensated absences (52,930) 2,773 - - Increase (decrease) in net pension liability 175,653 125,466 - - Increase (decrease) in OPEB liability (79,023) (52,681) - - Increase (decrease) in deferred inflows (13,889) (12,817) - - Increase (decrease) in deposits payable 23,475 - - -
Total adjustments 1,705,374 1,729,739 (15,772) 448,616
Net cash provided by (used by) operating activities $ 1,523,428 $ 2,827,915 $ (52,842) $ (7,651) Non-Cash Investing, Capital and Financing Activities
Acquisition of SBITA capital asset 35,932 35,899 - -
Acquisition of SBITA liability (35,932) (35,899) - -
5a.1
(concluded)
-35-
Internal
Service
Totals Fund
$ 422,893 $ (225,386)
3,010,781 138,845
(109,874) -
39,124 -
(7,982) 2,350
308,624 -
761,257 781
(50,157) -
301,119 -
(131,704) -
(26,706) -
23,475 -
3,867,957 141,976
$ 4,290,850 $ (83,410)
71,831 -
(71,831) -
5a.1
City of Brawley
Statement of Fund Net Position
Fiduciary Fund
June 30, 2024
The accompanying notes are an integral part of these financial statements. -36-
Private Purpose
Trust Fund
RDA
Successor
Agency
ASSETS
Cash and investments $ 1,077,042
Interest receivable 182
Due from other governments 270,136
Total assets 1,347,360

LIABILITIES
Accounts payable 600
Interest payable 23,194
Long-term liabilities:

Due within one year 212,697
Due in more than one year 3,042,364
Total liabilities 3,278,855

NET POSITION (DEFICIT)
Unrestricted (1,931,495)
Total net position (deficit) $ (1,931,495)
5a.1
City of Brawley
Statement of Changes in Fund Net Position
Fiduciary Fund
For the Fiscal Year Ended June 30, 2024
The accompanying notes are an integral part of these financial statements. -37-
Private Purpose
Trust Fund
RDA
Successor
Agency

ADDITIONS
Tax increment 328,193 $
Use of money and property 652
Total additions 328,845

DEDUCTIONS
Community development 2,470
Interest 97,128
Administrative expenses 17,497
Total deductions 117,095
Change in net position 211,750
Net position (deficit) - beginning of fiscal year (2,143,245) Net position (deficit) - end of fiscal year $ (1,931,495) 5a.1
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5a.1
City of Brawley
Notes to Basic Financial Statements
June 30, 2024
-38-
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The basic financial statements of the City of Brawley (City) have been prepared in conformity with accounting principles generally accepted in the United States of America (GAAP) as applicable to governmental units. The Governmental Accounting Standards Boards (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles.

The more significant accounting policies of the City are described below:

A) Financial Reporting Entity
The City of Brawley is located in the southeastern part of the State of California, in the center of Imperial County, which with water provided by canal from the Colorado River, makes this one of the most fertile agricultural areas in the country. The City was incorporated on April 6, 1908, under the general laws of the State of California and enjoys all the rights and privileges pertaining to “General Law” cities.

The City is governed by a five member Council, elected at large for four years on staggered schedules. The Council selects the Mayor from its members, generally for a one year term. The Council has hired a City Manager to administer the daily affairs of the City.

The services provided by the City include police, fire, street maintenance, parks, recreation, library, water, wastewater, solid waste, airport, housing, planning, building inspection, and general administrative services.

These basic financial statements present the financial status of the City and its component units, which are included in the City’s reporting entity because of the significance of their operational or financial relationships with the City. Component unit financial statements may be obtained from the City’s Department of Finance.

Blended Component Units – Blended component units, although legally separate entities, are, in substance, part of the City’s operations.

Brawley Public Improvement Corporation – The Brawley Public Improvement Corporation was formed in October 1986 to facilitate the financing of the water and wastewater treatment facilities through the issuance of certificates of participation. The debt has since been defeased and, as such, any liability for those certificates of participation has been removed from the City of Brawley’s financial statements. The Brawley Public Improvement Corporation is reported within the primary government, however there are no balances and there has been no activity during fiscal year ended June 30, 2024.

B) Basis of Presentation
The City’s basic financial statements are prepared in conformity with accounting principles generally accepted in the United States of America. The Governmental Accounting Standards Board is the acknowledged standard setting body for establishing accounting and financial reporting standards followed by governmental entities in the United States of America. 5a.1
City of Brawley
Notes to Basic Financial Statements
June 30, 2024
-39-
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) B) Basis of Presentation (continued)
Government-wide Financial Statements
The Statement of Net Position and the Statement of Activities display information about the primary government (City) and its component units. These statements include the financial activities of the overall City government, except for fiduciary activities. The effect of interfund activity has been removed from these statements. Governmental activities generally are financed through taxes, intergovernmental revenues, and other non-exchange transactions, are reported separately from business-type activities, which rely to a significant extent on fees and charges for support.

The Statement of Activities presents a comparison between direct expenses and program revenues for each segment of the City’s governmental activities. Direct expenses are specifically associated with a program or function and, therefore, are clearly identifiable to a particular function. Program revenues include (a) charges paid by the recipients of goods or services offered by the programs, (b) grants and contributions that are restricted to meeting the operational need of a particular program, and (c) fees, grants, and contributions that are restricted to financing the acquisition or construction of capital assets. Revenues that are not classified as program revenues, including all taxes, are presented as general revenues.

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 individual funds, each of which is displayed in a separate column. All remaining funds are aggregated and reported as nonmajor funds.

Proprietary fund financial statements include a Statement of Position, a Statement of Revenues, Expenses, and Changes in Net Position, and a Statement of Cash Flows.

Proprietary funds are accounted for using the “economic resources” measurement focus and the accrual basis of accounting. Accordingly, all assets and liabilities (whether current or noncurrent) are included on the Statement of Net Position. The Statement of Revenues, Expenses, and Changes in Net Position presents increases (revenues) and decreases (expenses) in total net position. Under the accrual basis of accounting, revenues are recognized in the period in which they are earned while expenses are recognized in the period in which liability is incurred.

Operating revenues in the proprietary funds are those revenues that are generated from the primary operation of the fund. All other revenues are reported as nonoperating revenues. Operating expenses are those expenses that are essential to the primary operations of the fund. All other expenses are reported as nonoperating expenses.
5a.1
City of Brawley
Notes to Basic Financial Statements
June 30, 2024
-40-
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) C) Major Funds
GASB Statement No. 34, defines major funds and requires that the City’s major governmental funds are identified and presented separately in the fund financial statements. All other governmental funds, called nonmajor funds, are combined and reported in a single column, regardless of their fund-type.

Major funds are defined as funds that have either assets, liabilities, revenues, or expenditures/expenses equal to ten percent of their fund-type total and five percent of the grand total of all fund types. The General Fund is always a major fund. The City may also select other funds it believes should be presented as major funds.

The City reported the following major governmental funds in the accompanying financial statements:

General Fund
This fund accounts for all financial resources except those to be accounted for in another fund. It is the general operating fund of the City.

Economic & Community Development Fund
This fund accounts for revenues and expenditures of the Community Development Block Grant program and the related program income.

American Rescue Plan Act (ARPA) Fund
This fund accounts for revenues and expenditures resulting from the State and Local Fiscal Recovery Fund.

Highway Relinquishment Fund
This fund accounts for revenue received from the State under 7Article 8(a) of the Transportation Development Act (Section 99400(a) of the Public Utilities Code). Uses are restricted to local streets and roads. This fund also accounts for $7,858,315 received (unearned revenue until spent) from the State of California for ongoing maintenance and repairs related to relinquished portions of streets and street lights.

Measure D Fund
This fund accounts for revenue received from the Local Transportation Authority for the City’s portion of the ½% local sales tax revenue for a 20-year street rehabilitation program. Uses are restricted to those purposes necessary and convenient for the maintenance, operation, and construction of local streets and roads.

Gas Tax Fund
To account for City’s share of state gas tax revenue restricted for street improvements and maintenance.

Development Impact Fund
This fund accounts for fees paid by developers to offset the cost of providing public facilities for police, fire, parks, recreation, library, and other public facilities and for street construction. 5a.1
City of Brawley
Notes to Basic Financial Statements
June 30, 2024
-41-
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) C) Major Funds (continued)
Streets Fund
This fund accounts for resources set aside for major improvements to local streets and roads.

The City reported the following major proprietary funds:

Water Fund
This fund accounts for the costs of treatment and distribution of drinking water to the community.

Wastewater Fund
This fund accounts for the costs of collection, treatment, and disposal of sewage generated in the community.

The City reported the following internal service funds:

Internal Service Funds
These funds account for maintenance of the City’s fleet of vehicles and certain public facilities, and the costs of providing insurance, including risks maintained by the City, for general liability, property damage, unemployment benefits, workers’ compensation, and employee health benefits.

The City also reports the following fund:

Private Purpose Trust Fund
This Fund is used to account for the activities of the Successor Agency to the Brawley Redevelopment Agency.

D) Basis of Accounting
The basis of accounting determines when transactions are reported on the financial statements. The government-wide, proprietary, and fiduciary funds financial statements are reported using the economic resources measurement focus and accrual basis of accounting. Revenues are recorded when earned and expenses are recorded at the time liabilities are incurred, regardless of when the related cash flows take place. Non-exchange transactions, in which the City gives or receives value without directly receiving or giving equal value in exchange, include property taxes, grants, entitlements, and donations. On the accrual basis, revenues from property taxes are recognized in the fiscal year for which the taxes are levied. Revenue from grants, entitlements, and donations is recognized in the fiscal year in which all eligibility requirements have been satisfied. 5a.1
City of Brawley
Notes to Basic Financial Statements
June 30, 2024
-42-
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) D) Basis of Accounting (continued)
Governmental funds are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Under this method, revenues are recognized when measurable and available. The City considers all revenues reported in the governmental funds to be available if the revenues are collected within sixty days after fiscal year-end. Expenditures are recorded when the related fund liability is incurred, except for principal and interest on long-term debt, claims and judgments, and compensated absences, which are recognized as expenditures to the extent that they have matured. Capital asset acquisitions are reported as expenditures in governmental funds. Proceeds of long-term debt and acquisitions under leases are reported as other financing sources.

Revenues susceptible to accrual are property taxes and interest revenue. Sales taxes, and other amounts collected and held by the state at fiscal yearend on behalf of the City also are recognized as revenue. Fines, licenses, permits and other revenues are not susceptible to accrual because generally they are not measurable until received in cash.

Proprietary funds distinguish between operating revenues and expenses from non-operating items.

Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund’s principal ongoing operations. The principal operating revenues of the City’s enterprise funds are charges to customers for sales and services.

Operating expenses for enterprise funds include the cost of sales and services, administrative expenses and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as non-operating revenues and expenses.

Grant revenues are recognized in the fiscal year in which all eligibility requirements are met. Under the terms of grant agreements, the City may fund certain programs with a combination of costreimbursement grants, categorical block grants, and general revenues. Thus, both restricted and unrestricted net position may be available to finance program expenditures/expenses. The City’s policy is to first apply restricted grant resources to such programs, followed by general revenues if necessary.

E) Cash and Cash Equivalents
For purposes 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. The City follows the practice of pooling cash and investments of all funds except for funds required to be held by outside fiscal agents under the provisions of bond indentures and funds for the Successor Agency to the Brawley Community Redevelopment Agency. Cash equivalents have an original maturity date of three months or less from the date of purchase. 5a.1
City of Brawley
Notes to Basic Financial Statements
June 30, 2024
-43-
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) F) Cash and Investments
Most cash balances of the City’s funds and its component units are pooled and invested by the City Treasurer. Unless otherwise dictated by legal or contractual requirements, income earned or losses arising from the investment pooled cash are allocated on a quarterly basis to the participating funds and component units based on their proportionate shares of the average weekly cash balance.

The City categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. These principles recognize a three-tiered fair value hierarchy as follows: Level 1 – Investments reflect prices quoted in active markets; Level 2 – Investments reflect prices that are based on similar observable assets either directly or indirectly, which may include inputs in markets that are not considered active; and Level 3 – Investments reflect prices based upon unobservable sources.

G) Revenue Recognition
Revenue from taxpayer-assessed taxes (sales and use, business license, gas, and franchise fees) is accrued in governmental funds when they are both measurable and available. The City considers these taxes available if they are received within 60 days after fiscal year end.

Grants, entitlements, or shared revenues are recorded as receivables and revenues in the General, Special Revenue, and Capital Projects Funds when they are received or measurable and available.

Grants awarded for Proprietary Funds are recorded as receivables and nonoperating revenues when they are earned and are measurable.

Utility service accounts receivable are reported net of allowance for doubtful collections.

H) Interfund Transactions
Activities between funds that are representative of lending/borrowing outstanding at the end of the fiscal year are referred to as either “interfund receivables/payables” (i.e. the current portion of interfund loans) or “advances to/from other funds” (i.e. the non-current portion of interfund loans). All other outstanding balances between funds are reported as “due to/from other funds”.

Advances between funds, as reported in the fund financial statements, are offset by a fund balance reserve account in applicable governmental funds to indicate that they are not available for appropriation and are not expendable available financial resources.

With Council approval, resources may be transferred from one City fund to another. Transfers are used to (1) move revenues from one fund that statue or budget requires collecting them to the fund that statue or budget requires to expend them, and (2) use unrestricted revenues collected in the General Fund to finance various programs accounted for in the other funds in accordance with budget authorizations.
5a.1
City of Brawley
Notes to Basic Financial Statements
June 30, 2024
-44-
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) I) Property Tax
The City's property taxes are levied on the first day of January by the County assessor and are payable to the County tax collector in two installments.

The first installment is due November 1st and is delinquent after December 10th; the second installment is due February 1st and is delinquent after April 10th. Taxes become a lien on the property on January 1st, and on the date of the transfer of the title, and the date of new construction.

The City has elected under State law (TEETER) to receive all of the annual property assessments in three installments as follows:

December 55%
April 40%
June 5%
100%
J) Inventory
All inventories are valued at cost using the first-in/first-out (FIFO) method. Inventories for governmental funds are recorded as expenditures when consumed rather than when purchased.

K) Restricted Assets
Certain proceeds of revenue bonds, as well as certain resources set aside for their repayment, are classified as restricted assets on the balance sheet because their use is limited by applicable bond covenants.

L) Capital Assets
Capital assets, which include property, plant, equipment, and infrastructure, are reported in the applicable columns in the government-wide financial statements. Capital assets are defined by the City as assets with an initial, individual cost of $5,000 for property, plant, and equipment and $25,000 for infrastructure and have a useful life of more than 3 year. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at their acquisition value at the date of donation.

The cost of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized.

Property, plant, and equipment of the City, as well as the component units, are depreciated using the straight-line method over their estimated lives of 2 to 50 years. 5a.1
City of Brawley
Notes to Basic Financial Statements
June 30, 2024
-45-
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) M) Compensated Absences
It is the City's policy to permit employees to accumulate earned but unused vacation benefits and sick leave. All vacation and sick leave benefits are accrued as earned by employees. All vacation and sick leave pay are accrued when incurred in the government-wide financial statements. A liability for these amounts is reported in the governmental funds if they have matured, for example, as a result of employee resignation and retirements.

N) Self-insurance
The City is self-insured for worker’s compensation, general liability, auto liability, and certain other risks. The City’s workers’ compensation activities are funded and accounted for separately in the fund financial statements based upon the activities of each fund. The current portion of claims liability are accounted for in the General Fund and the enterprise funds on the basis of settlements reached or judgments entered within the current fiscal year. In the government-wide financial statements and the enterprise fund financial statements, the estimated liability for all self-insurance liability claims is recorded as a liability.

O) Long-term Debt, Discount, Premiums, and Issuance Costs In the government-wide financial statements and proprietary fund financial statements, long-term debt and other long-term obligations are reported as liabilities in the statement of net position.

Bond premiums and discounts are deferred and amortized over the life of the bonds using the straight-line method. Bonds payable are reported net of the applicable bond premium or discount.

Bond issuance costs are expensed when paid.

In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuance are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.
5a.1
City of Brawley
Notes to Basic Financial Statements
June 30, 2024
-46-
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) P) Net Position and Fund Equity
In the government-wide financial statements and proprietary fund financial statements, net position is reported in three categories under GASB Statement No. 34. These captions apply only to net position, which are determined for government-wide, proprietary funds, and fiduciary funds and are described below.

Net Investment in Capital Assets describes the portion of net position which is represented by the current net book value of the City’s capital assets, less the outstanding balance of any debt issued to finance these assets.

Restricted describes the portion of position which is restricted as to use by the terms and conditions of agreements with outside parties, governmental regulations, laws, or other restrictions which the City cannot unilaterally alter. These principally include developer fees received for use on capital projects, debt service requirements, and gas tax funds for street construction.

Unrestricted describes the portion of net position which is not restricted as to use.

Q) Use of Estimates
The preparation of the financial statements in conformity with accounting principles generally accepted in the United States of America, as prescribed by the GASB and the AICPA, require management to make 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 expenses/expenditures during the reporting period. Actual results could differ from those estimates.

R) Fiscal Year
The fiscal year of the City begins on July 1 and ends on June 30.

S) Use of Restricted Resources
When both restricted and unrestricted resources are available for use, it is the City’s policy to use restricted resources first, then unrestricted resources, as they are needed. 5a.1
City of Brawley
Notes to Basic Financial Statements
June 30, 2024
-47-
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) T) Fund Balance
In the fund financial statements, governmental funds report fund balance as nonspendable, restricted, committed, assigned, or unassigned based primarily on the extent to which the City is bound to honor constraints on how specific amounts can be spent.  Nonspendable fund balance – amounts that cannot be spent because they are either (a) not spendable in form or (b) legally or contractually required to be maintained intact.  Restricted fund balance – amounts with constraints placed on their use that are either (a) externally imposed by creditors, grantors, contributors, or laws or regulations of other governments; or (b) imposed by law through constitutional provisions or enabling legislation.  Committed fund balance – amounts that can only be used for specific purposes determined by formal action of the City’s highest level of decision-making authority (the City Council) and that remain binding unless removed in the same manner. The underlying action that imposed the limitation needs to occur no later than the close of the reporting period.  Assigned fund balance – amounts that are constrained by the City’s intent to be used for specific purposes. The intent can be established at either the highest level of decision making, or by a body or an official designated for that purpose.  Unassigned fund balance – the residual classification for the City’s funds that include amounts not contained in the other classifications.

When an expenditure is incurred for purposes for which both restricted and unrestricted fund balance is available, the City considers restricted funds to have been spent first. When an expenditure is incurred for which committed, assigned, or unassigned fund balances are available, the City considers amounts to have been spent first out of committed funds, then assigned funds, and finally unassigned funds, as needed.

U) Pensions
For purposes of measuring the net pension liability, deferred outflows of resources and deferred inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the Plan and additions to/deductions from the Plan’s fiduciary net position have been determined on the same basis. For this purpose, benefit payments (including refunds of employee contributions) are recognized when currently due and payable in accordance with the benefit terms.

Investments are reported at fair value.

GASB 68 requires that the reported results must pertain to liability and asset information within certain defined timeframes. For this report, the following timeframes are used.

Valuation Date June 30, 2022
Measurement Date June 30, 2023
Measurement Period July 1, 2022 to June 30, 2023
5a.1
City of Brawley
Notes to Basic Financial Statements
June 30, 2024
-48-
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) V) Other Post-Employment Benefits (OPEB)
For purposes of measuring the total OPEB liability, deferred outflows and inflows of resources related to OPEB, and OPEB expense of the City’s defined benefit OPEB plan are measured 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.

Generally accepted accounting principles require that the reported results must pertain to liability and asset information within certain defined timeframes. For this report, the following timeframes are used:

Valuation Date (VD) June 30, 2023
Measurement Date (MD) June 30, 2023
Measurement Period (MP) July 1, 2022 to June 30, 2023
W) Deferred Outflows and Inflows of Resources
The City recognizes deferred outflows and inflows of resources in relation to unavailable revenues, pension, and OPEB. Deferred outflow and inflow of resources are defined as a consumption or resource of net position by the government that is applicable to a future report period. The City recognizes deferred outflows/inflows of resources related to pensions and OPEB.

X) Implementation of new pronouncement
In 2024, the City adopted new accounting standards to conform to the following Governmental Accounting Standards Board Statements:

GASB Statement No. 100 – Accounting Changes and Error Corrections: The primary objective of this Statement is to enhance accounting and financial reporting requirements for accounting changes and error corrections to provide more understandable, reliable, relevant, consistent, and comparable information for making decisions or assessing accountability. The requirements of this Statement are effective for fiscal years beginning after December 15, 2023. 2) STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY
A) Budgets and Budgetary Accounting
The City Council is required to adopt an annual budget resolution by July 1st of each fiscal year for the General Fund, special revenue, capital projects, debt service, and enterprise funds. These budgets are adopted and presented for reporting purposes on a basis consistent with generally accepted accounting principles.

The appropriated budget is prepared by fund, function, and department. The legal level of budgetary control (i.e., the level at which expenditures may not legally exceed appropriations) is the department level. The City Council made several supplemental budgetary appropriations throughout the fiscal year.
5a.1
City of Brawley
Notes to Basic Financial Statements
June 30, 2024
-49-
2) STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY (continued) B) Deficit Fund Balances/Net Position
At June 30, 2024, the following funds had an accumulated deficit:

Fund Amount
Gas Tax $ (1,656,498)
Internal Service Fund:

Risk Management Fund (425,785)
This fund balance/net position deficit is primarily due to the City incurring costs in excess of revenues. The Funds should alleviate this deficit as revenues are received or as General Fund transfers funds.

C) Excess of Expenditures over Appropriations
For the fiscal year ended June 30, 2024, the following funds had excess of expenditures over appropriations:

Final
Fund Appropriation Expenditures Excess
General Fund
Debt service:

Principal 819,695 991,218 (171,523)
Interest 428,093 506,985 (78,892)
ARPA
Public safety - 604 (604)
Capital outlay 2,700 135,742 (133,042)
Gas Tax
Debt service:

Principal - 10,556 (10,556)
Interest - 1,731 (1,731)
Excess of current expenditures over appropriation in the General Fund is due to GASB 96 for SBITAs (see note 7) for more details). These software subscriptions were originally budgeted in the year the agreement commenced. The excess of current expenditures over appropriations in the ARPA Fund is due to project changes and their accounting reclassification 3) CASH AND INVESTMENTS
Cash and investments as of June 30, 2024 are classified in the accompanying financial statements as follows:

Statement of Net Position:

Cash and investments 80,981,152 $
Restricted cash and investments with fiscal agent 179,792 Fiduciary Fund:

Cash and investments 1,077,042
Total cash and investments 82,237,986 $
5a.1
City of Brawley
Notes to Basic Financial Statements
June 30, 2024
-50-
3) CASH AND INVESTMENTS (continued)
Cash and investments as of June 30, 2024 consist of the following:

Cash on hand $ 5,575
Deposits with financial institutions 27,032,639
Investments 55,199,772
Total cash and investments $ 82,237,986
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 Brawley (City) by the California Government Code or the City’s investment policy, where more restrictive. The table also identifies certain provisions of the California Government Code (or the City’s investment policy, where more restrictive) that address interest rate risk, credit risk, and concentration of credit risk.

This table does not address investments of debt proceeds held by bond trustees that are governed by the provisions of debt agreements of the City, rather than the general provisions of the California Government Code or the City’s investment policy.

Maximum Maximum
Maximum Percentage Investment
Authorized Investment Type Maturity of Portfolio in One Issuer Local Government Bonds 5 years 80% Less than 80%
U.S. Treasury Obligations 5 years 80% Less than 80%
U.S. Government Agency Securities 5 years 80% Less than 80% Banker's Acceptances 180 days 40% 30%
Commercial Paper, Prime Quality 270 days 25% 10%
Certificates of Deposit 5 years None None
Negotiable Certificates of Deposit 5 years 30% None
Medium-Term Notes 5 years 30% 5%
Money Market Mutual Funds N/A 20% 10%
Local Agency Investment Fund (LAIF) N/A None $75 Million B) Investments Authorized by Debt Agreements
Investment of debt proceeds held by bond trustees are governed by provisions of the debt agreements, rather than the general provisions of the California Government Code or the City’s investment policy. The table below identifies the investment types that are authorized for investments held by bond trustees. The table also identifies certain provisions of these debt agreements that address interest rate risk, credit risk, and concentration of credit risk. 5a.1
City of Brawley
Notes to Basic Financial Statements
June 30, 2024
-51-
3) CASH AND INVESTMENTS (continued)
C) Disclosures Relating to Interest Rate Risk
Maximum Maximum
Maximum Percentage Investment
Authorized Investment Type Maturity of Portfolio in One Issuer U.S. Treasury Obligations None None None
U.S. Agency Securities None None None
Mortgage-backed Securities 3 years None None
Banker's Acceptances 360 days None None
Commercial Paper None None None
Certificates of Deposit 5 years None None
Negotiable Certificates of Deposit None None None
Investment Agreements None None None
Repurchase Agreements 30 days None None
Money Market Mutual Funds N/A None None
Local Agency Investment Fund (LAIF) N/A None None
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates. One of the ways that the City manages its exposure to interest rate risk is by purchasing a combination of shorter term and longer term investments and by timing cash flows from maturities so that a portion of the portfolio is maturing or coming close to maturity evenly over time as necessary to provide the cash flow and liquidity needed for operations.

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

Remaining Maturity (in Months)
12 Months 13 to 24 25 to 60
Investment Type Totals or Less Months Months
Local Agency Investment Fund (LAIF) 11,296,046 $ 11,296,046 $ - $ - $ Certificates of Deposit 19,524,733 8,209,936 1,823,877 9,490,920 U.S. Government Agency Securities 24,378,993 18,692,800 3,221,079 2,465,114 Total 55,199,772 $ 38,198,782 $ 5,044,956 $ 11,956,034 $ D) Disclosures Relating to Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Presented below is the minimum rating required by (where applicable) the California Government Code, the City’s investment policy, or debt agreements, and the actual rating (Standard & Poor’s) as of fiscal year end for each investment type.

Rating as of Fiscal Year End
Minimum
Legal Not
Investment Type Totals Rating AA A BBB Rated
Local Agency Investment Fund (LAIF) 11,296,046 $ N/A - $ -$ $ 11,296,046 - $ Certificates of Deposit 19,524,733 N/A - - 19,524,733 - U.S. Government Agency Securities 24,378,993 N/A 22,273,256 1,645,977 459,760 - Total $ 22,273,256 55,199,772 $ 1,645,977 $ $ 459,760 $ 30,820,779 5a.1
City of Brawley
Notes to Basic Financial Statements
June 30, 2024
-52-
3) CASH AND INVESTMENTS (continued)
E) Concentration of Credit Risk
The investment policy of the City contains limitations on the amount that can be invested in any one issuer. There was no investment in any one issuer (other than U.S. Treasury securities, mutual funds, and external investment pools) that represents 5% or more of total City investments.

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 deposits 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 or collateral securities that are in the possession of another party. The California Government Code and the City’s investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for deposits or investments, other than the following provision for deposits; The California Government Code requires that a financial institution secure 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 City deposits by pledging first trust deed mortgage notes having a value of 150% of the secured public deposits.

As of June 30, 2024, none of the City’s deposits with financial institutions in excess of federal depository insurance limits were held in uncollateralized accounts.

Investment in State Investment Pool
The City is a voluntary participant in the Local Agency Investment Fund (LAIF) that is regulated by the California Government Code under the oversight of the Treasurer of the State of California and operates in accordance with appropriate state laws and regulations. The fair value of the City’s investment in this pool is reported in the accompanying financial statements at amounts based upon the City’s pro-rata share of the fair value provided by LAIF for the entire LAIF portfolio (in relation to the amortized cost of that portfolio). The reported value of the pool is the same as the fair value of the pool shares. The balance available for withdrawal is based on the accounting records maintained by LAIF, which are recorded on an amortized cost basis. Deposits and withdrawals are made on the basis of $1 and not fair value. Currently, LAIF does not have an investment rating. LAIF has a minimum $5,000 transaction amount in increments of $1,000 with a maximum of 15 transactions (combination of deposits and withdrawals) per month. LAIF requires a one-day prior notice for deposits and withdrawals of $10 million or more.
5a.1
City of Brawley
Notes to Basic Financial Statements
June 30, 2024
-53-
3) CASH AND INVESTMENTS (continued)
E) Concentration of Credit Risk (continued)
Fair Value Measurements
The City categorizes its fair value measurements within the fair value hierarchy establish by generally accepted accounting principles. These principles recognize a three tiered fair value hierarchy as follows: Level 1 – Investments reflect prices quoted in active markets; Level 2 – Investments reflect prices that are based on similar observable asset either directly or indirectly, which may include inputs in markets that are not considered active; and Level 3 – Investments reflect prices based upon unobservable sources.

FMV Measurement
Pooled Investments by Fair Value Hierarchy Total Level 2 Investments subject to fair value hierarchy:

Certificates of Deposit 19,524,733 $ 19,524,733 $
U.S. Government Agency Securities 24,378,993 24,378,993 Total investments measured at fair value hierarchy 43,903,726 43,903,726 $ Investments measured using uncategorized inputs:

State Investment Pool (LAIF) 11,296,046
Total investments not subject at fair value hierarchy 11,296,046 Total investments 55,199,772 $
Both type of Certificates of Deposit and Federal Agency Securities are valued using a variety of techniques such as matrix pricing, market corroborated pricing inputs such as yield curves and indices, and other market-related data and classified in Level 2. 4) INTERFUND RECEIVABLES, PAYABLES, AND TRANSFERS
A) Long-Term Advances
Advances to/from other funds are non-current interfund loans and are offset by a fund balance reserve account in applicable governmental funds to indicate that they are not available for appropriations and are not expendable available financial resources. Repayments for the following long-term advance will be made when excess net revenue is available. During the fiscal year ended June 30, 2010, the Water Fund had incurred a negative cash balance of $1,605,839 due to rates not being updated based on cost of operations. In order to meet ongoing financial obligations, the Wastewater Fund advanced the Water Fund the necessary funds. The repayments for these advances began during the fiscal year ended June 30, 2010. The advance incurs interest at a rate of

1.5% per year, the LAIF return rate at the time of inception. The repayment of these advances is subordinate to all other outstanding debt and the cost of operations.

Receivable Fund Payable Fund Amount
Enterprise Fund: Enterprise Fund:

Wastewater Fund Water Fund $ 513,931
5a.1
City of Brawley
Notes to Basic Financial Statements
June 30, 2024
-54-
4) INTERFUND RECEIVABLES, PAYABLES, AND TRANSFERS (continued) B) Interfund Receivables and Payables
During the course of normal operations, numerous transactions occur between individual funds that may result in amounts owed between funds. Those related to goods and services type transactions are classified as “due to and from other funds”. The following presents a summary of current interfund balances at June 30, 2024.

Receivable Fund Amount Payable Fund Amount
Major Governmental Fund: Nonmajor Governmental Funds:

General Fund $ 1,734,068 Gas Tax $ 1,307,184
Internal Service Fund:

Risk Management 426,884
Total $ 1,734,068
All interfund balances listed above are short term borrowings due to cash needs and will repaid within the next fiscal year.

C) Interfund Transfers
Transfers are utilized for funding for capital projects, lease payments or debt service, subsidies of various City operations, and re-allocations of special revenues. All inter-fund transfers between individual government funds have been eliminated on the government-wide statements. The following schedule briefly summarizes the City’s transfer activity for the fiscal year ended June 30, 2024:

Fund Transfers in Transfers out
Major Fund:

General $ 1,189,220 $ 173,756
Economic & Community Development - 681,078
ARPA 3,356,911 -
Measure D 87,994 306,259
Gas Tax - 22,761
Streets 3,710,416 87,994
Nonmajor Governmental Funds:

Pedestrian & Bicycle Facilities - 116,294
Assessment District - 226,640
Local Law Enforcement 173,756 -
Major Proprietary Funds:

Water - 120,445
Wastewater - 59,055
Nonmajor Proprietary Funds:

Solid Waste - 3,824
Airport - 613
Internal Service Fund:

Maintenance - 5,756
Totals $ 5,161,386 $ 5,161,386
5a.1
City of Brawley
Notes to Basic Financial Statements
June 30, 2024
-55-
5) LOANS RECEIVABLE
Loans receivable amounts primarily represent loans made for economic development, and property rehabilitation.

Management Risk Fund - Internal Service Fund
Employee loans, repayment through payroll deductions 1,974 $ Economic & Community Development Fund - Special Revenue Fund Loans to Inferno 800. Secured by deed of trust 3,485
4,097,000
Program Name Balance
04-STBG-1952 517,982 $
03-STBG-1804 134,557
STBG 2002-1688 166,863
01-STBG-1569 114,505
STBG-2000-1453 16,125
1997 Grant 113,948
STBG 1996 89,590
STBG 1994 38,889
1993 CDBG 34,430
1991 Grant 49,632
1990 Grant 19,998
STBG 304 28,671
Community Development Grants 230,383
First Time Home Buyer 701,717
05-CalHOME-134 166,983
06-CalHOME-261 89,767
11-HOME-7664 48,649
15-HOME-10897 366,380
18-CDBG-12905 172,731 3,101,800
Development Impact Fund - Special Revenue Fund
238,879
338,164
Total Loans Receivable 7,781,302 $
HOME Investment Partnerships Program Loan to BESA, L.P., C/O Chelsea Investment Corporation. Annual payments are in the amount equal to 50% of the residual receipts from the apartment complex. Payments are due 90 days following the end of the calendar year with respect to the preceding year.

Deferred notes receivable. No installment payments of principal or interest are required until the loans reach their maturity or underlying property is sold.

Secured by deeds of trust. Details of loans by program are listed below:

Development impact fee (DIF) loan deferral for Brawley Pacific Associate.

Secured by a Promissory Note and Deed of Trust.

Development impact fee (DIF) loan deferral for Brawley Adams I CIC, L.P.

Secured by a Promissory Note and Deed of Trust.
5a.1
City of Brawley
Notes to Basic Financial Statements
June 30, 2024
-56-
5) LOANS RECEIVABLE (continued)
On August 1, 2004, to assist with the construction of 31 apartment assisted living units occupied by low and very low-income households, the City received a loan from the Housing Investment Partnerships (HOME) Program for $3,400,000, which was provided to Chelsea Investment Corporation (Developer) with a no interest fifty-five (55) year repayment term maturing in 2059. The development is known as Brawley Elks Senior Apartments and is located at 955 Willard Avenue.

The principal will be repaid from annual residual receipts as defined in the Note and shall apply to the Development through and including fifty-five (55) years from the date of the recordation regardless of any prepayment of the loan or sale, assignment, transfer or conveyance of the Development, unless otherwise terminated by the City or extended upon mutual agreement. The loan is secured by a Recorded Regulatory Agreement. As of June 30, 2024, the outstanding principal balance is $4,097,000.

On February 17, 2015, the City approved a fifty-five (55) year development impact fee (DIF) loan deferral for Brawley Pacific Associate (aka AMG & Associates) to secure California Tax Credit Allocation Committee funds to build a 41-unit two story income restricted family apartment complex located on the southeast corner of Malan Street and South 1st Street. On the third (3rd) anniversary year of the project construction loan closing and thereafter the $238,879 DIF loan shall bear annual simple interest of 3% with a 55-year term and payments made from residual receipts and secured by a Promissory Note and Deed of Trust. As of June 30, 2024, the outstanding principal balance is $238,879 and the outstanding interest balance is $32,249.

On March 14, 2019, the City approved a fifty-five (55) year development impact fee (DIF) loan deferral for Brawley Adams I CIC, L.P. (aka Maker) to secure California Tax Credit Allocation Committee funds to build a 60-unit affordable housing apartment complex. Located at 1598 C Street.

Upon issuance of certificate of occupancy and thereafter the $526,793 DIF loan shall bear annual compound interest of 2.91% with a 55-year term and payments made from 20% of residual receipts and secured by a Promissory Note and Deed of Trust. As of June 30, 2024, the outstanding principal balance is $338,164 and the outstanding interest balance is $0. 5a.1
City of Brawley
Notes to Basic Financial Statements
June 30, 2024
-57-
6) CAPITAL ASSETS
Capital asset activity for the fiscal year ended June 30, 2024 was as follows:

Balance as of Balance as of
June 30, 2023 Additions Deletions June 30, 2024
Governmental Activities
Nondepreciable capital assets
Land $ 966,706 $ (118,122) - $ $ 848,584
Construction in progress 6,096,191 6,435,261 (5,727,248) 6,804,204 Total nondepreciable
capital assets 7,062,897 6,435,261 (5,845,370) 7,652,788 Depreciable capital assets
Equipment 12,921,816 806,390 (912,190) 12,816,016
Software subscriptions 730,754 223,739 - 954,493
Buildings 14,595,585 980,039 15,575,624 -
Improvements other than buildings 18,272,190 24,475 18,296,665 - Infrastructure 27,181,822 4,165,051 31,346,873 -
Total depreciable capital assets 73,702,167 6,199,694 (912,190) 78,989,671 Less accumulated depreciation
Equipment (9,628,039) (622,773) 912,190 (9,338,622)
Software subscriptions (223,662) (269,949) (493,611) -
Buildings (7,005,757) (457,882) (7,463,639) -
Improvements other than buildings (11,070,742) (672,206) (11,742,948) - Infrastructure (20,312,653) (1,708,374) (22,021,027) -
Total accumulated depreciation (48,240,853) (3,731,184) 912,190 (51,059,847) Net depreciable capital assets 25,461,314 2,468,510 27,929,824 - Net capital assets $ 32,524,211 $ 8,903,771 $ (5,845,370) $ 35,582,612 Depreciation expense was charged to functions/programs of the primary government as follows:

General government $ 2,523,979
Public safety 675,897
Culture and leisure 25,201
Community development 362,834
Transportation 4,428
Internal service funds 138,845
Total $ 3,731,184
5a.1
City of Brawley
Notes to Basic Financial Statements
June 30, 2024
-58-
6) CAPITAL ASSETS (continued)
Balance as of Balance as of
June 30, 2023 Additions Deletions June 30, 2024
Business-type Activities
Nondepreciable capital assets
Land $ 37,076 $ 1,081,003 $ 1,118,079 - $
Construction in progress 1,087,472 1,794,761 (1,458,615) 1,423,618 Total nondepreciable
capital assets 1,124,548 2,875,764 (1,458,615) 2,541,697 Depreciable capital assets
Equipment 3,953,240 87,947 4,041,187 -
Buildings 56,762,536 - 56,762,536 -
Improvements other than buildings 14,743,384 - 14,743,384 - Conveyance systems 36,938,578 3,173,387 40,111,965 -
Total depreciable capital assets 112,397,738 3,261,334 115,659,072 - Less accumulated depreciation
Equipment (3,253,909) (202,870) (3,456,779) -
Buildings (27,352,552) (1,353,468) (28,706,020) -
Improvements other than buildings (8,098,469) (591,015) (8,689,484) - Conveyance systems (21,610,500) (863,428) (22,473,928) - Total accumulated depreciation (60,315,430) (3,010,781) (63,326,211) - Net depreciable capital assets 52,082,308 250,553 52,332,861 - Net capital assets $ 53,206,856 $ 3,126,317 $ (1,458,615) $ 54,874,558 Depreciation expense was charged to functions/programs of the business-types activities as follows:

Water $ 1,575,525
Wastewater 977,388
Airport 457,868
Total $ 3,010,781
5a.1
City of Brawley
Notes to Basic Financial Statements
June 30, 2024
-59-
7) LONG-TERM LIABILITIES
Governmental Activities
The following is a summary of long-term debt activity of the City’s governmental activities for the fiscal year ended June 30, 2024:

Balance as of Balance as of Due Within
June 30, 2023 Additions Reductions June 30, 2024 One Year Governmental Activities:

Pension obligation bonds $ 11,825,000 $ - $ (815,000) $ 11,010,000 $ 885,000 Debt from direct borrowings and
direct payments:

Financed purchases 169,180 215,578 (70,050) 314,708 98,980 Subscriptions 331,712 223,739 (177,681) 377,770 214,452 Compensated absences* 600,641 78,091 - 678,732 279,328
Total long-term liabilities 12,926,533 $ $ 517,408 $ (1,062,731) $ 12,381,210 $ 1,477,760 Governmental Activities: Pension Obligation Bonds Series 2017 On July 1, 2017, the City of Brawley issued Pension Obligation Bonds totaling $16,310,000. The proceeds of the issuance were used to refinance the City’s outstanding “side fund” obligation to the California Public Employees’ Retirement System (CalPERS) with respect to certain of the City’s defined benefit pension plans for its public safety employees and miscellaneous employees. The bonds bear interest with rates between 1.75% and 4.12% with a final maturity date of September 1, 2032. The balance outstanding as of June 30, 2024 is $11,010,000. Debt service requirements are as follows:

Fiscal Year
Ending June 30, Principal Interest Total
2025 885,000 $ 399,578 $ 1,284,578 $
2026 965,000 368,877 1,333,877
2027 1,035,000 334,652 1,369,652
2028 1,125,000 295,803 1,420,803
2029 1,215,000 252,572 1,467,572
2030 - 2033 5,785,000 481,869 6,266,869
Total 11,010,000 $ 2,133,351 $ 13,143,351 $
5a.1
City of Brawley
Notes to Basic Financial Statements
June 30, 2024
-60-
7) LONG-TERM LIABILITIES (continued)
Governmental Activities (continued)
Governmental Activities: Financed Purchase
Starting in March 2020, the city entered into a vehicle lease agreement with Enterprise Fleet management with the goal of strategically replacing obsolete vehicles utilized by multiple departments over several years. In fiscal year 2019-20, four vehicles were financed ranging from $26,754 to $29,566 (three of these vehicles are allocated between governmental and business-type activities). In fiscal year 2020-21 two vehicles were financed for $43,128 each. In fiscal year 2021- 22, four vehicles were financed ranging from $32,570 to $39,710 (two of these vehicles are allocated between governmental and business-type activities). In fiscal year 2022-23, two vehicles were financed ranging from $28,482 to $31,600. In fiscal year 2023-24 five vehicles were financed ranging from $28,765 to $55,907 Debt service requirements, including interest, as of June 30, 2024, are as follows:

Fiscal Year
Ending June 30, Principal Interest Total
2025 98,980 $ 19,241 $ 118,221 $
2026 73,251 16,022 89,273
2027 65,571 15,112 80,683
2028 44,361 10,926 55,287
2029 32,545 7,982 40,527
Total 314,708 $ 69,283 $ 383,991 $
Governmental Activities: Subscriptions
As of June 30, 2024, the City had 20 active subscriptions. The subscriptions have payments that range from $0 to $77,653 and interest rates that range from 2.5030% to 3.8940%. As of June 30, 2024, the total combined value of the subscription liability is $377,770. The combined value of the right to use asset, as of June 30, 2024, of $954,493 with accumulated amortization of $493,611 is included in the capital asset footnote. Each subscription has various extension option lengths.

Debt service requirements, including interest, as of June 30, 2024, are as follows:

Fiscal Year
Ending June 30, Principal Interest Total
2025 $ 214,452 $ 11,708 $ 226,160
2026 65,422 5,102 70,524
2027 45,560 3,008 48,568
2028 52,336 1,511 53,847
Total $ 377,770 $ 21,329 $ 399,099
5a.1
City of Brawley
Notes to Basic Financial Statements
June 30, 2024
-61-
7) LONG-TERM LIABILITIES (continued)
Business-Type Activities
The following is a summary of long-term debt activity of the City’s business-type activities for the fiscal year ended June 30, 2024:

Balance as of Balance as of Due Within
June 30, 2023 Additions Reductions June 30, 2024 One Year Business-type Activities:

Water Fund
Debt from direct borrowings and
direct payments:

MFC note payable $ 422,377 $ - $ (279,658) $ 142,719 $ 142,719 Unamortized premium 720 - (720) - -
Financed purchases 90,414 35,932 (28,567) 97,779 33,613 Compensated absences* 93,406 - (52,930) 40,476 16,658
Wastewater Fund
Debt from direct borrowings and
direct payments:

CSWRCB loan 6,955,348 (742,298) 6,213,050 749,720
Financed purchases 15,791 35,899 (7,527) 44,163 12,388
Compensated absences* 54,970 2,773 - 57,743 23,763
Total long-term liabilities 7,633,026 $ $ 74,604 $ (1,111,700) $ 6,595,930 $ 978,861 Water Enterprise Fund: Direct Borrowings and Placements of Debt - MFC Note Payable On October 1, 2004, the City participated in a pooled revenue bond issue with the California Statewide Communities Development Authority (CSCDA). The CSCDA issued $4,000,000 of revenue bonds on behalf of the City for its Water enterprise fund, at an average interest rate of

4.37% and a final maturity of October 1, 2024. The City has since paid off the Bond with a Note from the Municipal Finance Corporation. In the event of a default the full outstanding balance of the note immediately becomes due and payable.

The debt service requirements to maturity on the note are as follows:

Fiscal Year
Ending June 30, Principal Interest Total
2025 $ 142,719 $ 1,962 $ 144,681
Total $ 142,719 $ 1,962 $ 144,681
5a.1
City of Brawley
Notes to Basic Financial Statements
June 30, 2024
-62-
7) LONG-TERM LIABILITIES (continued)
Business-Type Activities (continued)
Wastewater Enterprise Fund: Direct Borrowings and Placements of Debt - California State Water Resource Control Board Loan
The City entered into a project finance agreement with the California State Water Resource Control Board (Water Control Board). Through the use of ARRA funds, the Water Control Board provided funding assistance for the rehabilitation and upgrade of the wastewater treatment plant. The City must repay the project funds at an interest rate of 1% per annum. The term of the agreement is from the fiscal year ended June 30, 2013, to the fiscal year ended June 30, 2032. A portion of the loan totaling $10,000,000 was forgiven by the Water Control Board leaving an outstanding balance of $6,213,050 at June 30, 2024. In the event of a default the full outstanding balance of the loan immediately becomes due and payable. Annual debt service requirements for the CSWRCB Loan are shown below:

Fiscal Year
Ending June 30, Principal Interest Total
2025 $ 749,720 $ 62,131 $ 811,851
2026 757,218 54,633 811,851
2027 764,790 47,061 811,851
2028 772,438 39,413 811,851
2029 780,162 31,689 811,851
2030 - 2032 2,388,722 47,944 2,436,666
Total $ 6,213,050 $ 282,871 $ 6,495,921
Water Enterprise Fund: Financed Purchase
Starting in March 2020, the city entered into a vehicle lease agreement with Enterprise Fleet management with the goal of strategically replacing obsolete vehicles utilized by multiple departments over several years. In fiscal year 2019-20, three vehicles were financed ranging from $29,171 to $29,566 (these vehicles are allocated between governmental and business-type activities). In fiscal year 2021-22, four vehicles were financed ranging from $27,268 to $34,958 (two of these vehicles are allocated between governmental and business-type activities). In fiscal year 2023-24, one vehicle was financed for $35,932 Debt service requirements, including interest, as of June 30, 2024, are as follows:

Fiscal Year
Ending June 30, Principal Interest Total
2025 33,613 $ 6,707 $ 40,320 $
2026 26,358 5,674 32,032
2027 24,347 5,246 29,593
2028 7,270 1,771 9,041
2029 6,191 1,771 7,962
Total 97,779 $ 21,169 $ 118,948 $
5a.1
City of Brawley
Notes to Basic Financial Statements
June 30, 2024
-63-
7) LONG-TERM LIABILITIES (continued)
Business-Type Activities (continued)
Wastewater Enterprise Fund: Financed Purchase
Starting in March 2020, the city entered into a vehicle lease agreement with Enterprise Fleet management with the goal of strategically replacing obsolete vehicles utilized by multiple departments over several years. In fiscal year 2019-20, three vehicles were financed ranging from $29,171 to $29,566 (These vehicles are allocated between governmental and business-type activities). In fiscal year 2021-22, two vehicles were financed for $34,952 and 34,968 (these vehicles are allocated between governmental and business-type activities). In fiscal year 2023-24, one vehicle was financed for $35,899. Debt service requirements, including interest, as of June 30, 2024, are as follows:

Fiscal Year
Ending June 30, Principal Interest Total
2025 12,388 $ 2,678 $ 15,066 $
2026 9,776 2,306 12,082
2027 9,729 2,291 12,020
2028 7,264 1,769 9,033
2029 5,006 1,769 6,775
Total 44,163 $ 10,813 $ 54,976 $
8) RISK MANAGEMENT
An internal service fund is used to account for the City’s risk management and insurance programs, including self-insurance, commercial insurance, and participation in a public entity risk pool.

Operating revenues of this fund consist of payments from other City funds and are based upon estimated cost of excess insurance premiums, self-insurance losses, and other operating expenses.

The City is self-insured for unemployment claims. Health insurance is purchased from an independent carrier. The City is a member of the California Joint Powers Insurance Authority (Authority) for workers’ compensation and for liability and property damage coverage as outlined below.

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 §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 lines of coverage.

The California JPIA 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 nine-member Executive Committee.
5a.1
City of Brawley
Notes to Basic Financial Statements
June 30, 2024
-64-
8) RISK MANAGEMENT (continued)
Primary Self-Insurance Programs of the 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 self-insurance 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 overall coverage limit for each member, including all layers of coverage, is $50 million per occurrence. Subsidence losses also have a $50 million per occurrence limit. The coverage structure is composed of a combination of pooled self-insurance, reinsurance, and excess insurance.

Additional information concerning the coverage structure is available on the Authority’s website:
https://cjpia.org/coverage/risk-sharing-pools/.

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

For 2022-23 the Authority’s pooled retention is $1 million per occurrence, with reinsurance to statutory limits under California Workers’ Compensation Law. Employer’s Liability losses are pooled among members to $1 million. Coverage from $1 million to $5 million is purchased through reinsurance policies, and Employer’s Liability losses from $5 million to $10 million are pooled among members.
5a.1
City of Brawley
Notes to Basic Financial Statements
June 30, 2024
-65-
8) RISK MANAGEMENT (continued)
Purchased Insurance
Pollution Legal Liability Insurance
The City 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. Coverage is on a claims-made basis. There is a $250,000 deductible. The Authority has an aggregate limit of $20 million.

Property Insurance
The City participates in the all-risk property protection program of the Authority. This insurance protection is underwritten by several insurance companies. City property is currently insured according to a schedule of covered property submitted by the City to the Authority. City property currently has all-risk property insurance protection in the amount of $83,372,039. There is a $10,000 deductible per occurrence except for non-emergency vehicle insurance which has a $2,500 deductible.

Earthquake and Flood Insurance
The City 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 property currently has earthquake protection in the amount of $80,841,919. There is a deductible of 5% per unit of value with a minimum deductible of $100,000.

Crime Insurance
The City purchases crime insurance coverage in the amount of $1,000,000 with a $2,500 deductible.

The fidelity coverage is provided through the Authority.

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. 9) COMMITMENTS AND CONTINGENCIES
Amounts received or receivable from grantor 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 which may be disallowed by the grantor cannot be determined at this time although the City expects such amounts, if any, to be immaterial.
5a.1
City of Brawley
Notes to Basic Financial Statements
June 30, 2024
-66-
9) COMMITMENTS AND CONTINGENCIES (continued)
Construction Commitments
Various construction projects were in progress at June 30, 2024. Project costs are funded by various revenue sources and are paid out of the capital projects funds. Management asserts that the remaining commitments on open projects are not significant to the financial statements as of June 30, 2024.
10) JOINT VENTURES
Local Transportation Authority:

The City is a participant, along with Imperial County and the other cities in the county, in the Imperial County Local Transportation Authority (LTA). The LTA is considered a joint venture without equity interest. The City is also not obligated in any manner for debt of the LTA. Each participating jurisdiction appoints one member to the governing board of the LTA. The LTA was approved by voters of Imperial County at a special election on November 8, 1989. The ballot measure (Measure D) increased the sales tax in Imperial County by one-half of one percent (0.5%) for a period of twenty years, to provide funding for transportation improvements. The revenues are allocated to each participating jurisdiction based on a formula contained in the ballot measure.

On May 1, 2012 the LTA issued $53,975,000 of sales tax revenue bonds (limited tax bonds) to fund certain transportation projects for the City and other members of the LTA. The amount made available to the City by this issuance was $7,723,672. The LTA has pledged the City’s share of sales tax revenue as security for the amount. The amount received during the 2023-2024 fiscal year was $2,421,006, which is net of the City’s share of debt service required on this bond issue. The City has no other liability for the debt. The balance outstanding at June 30, 2024 is $4,065,000. Additional financial information on the LTA is available from the Imperial County Transportation Local Transportation Authority.

Imperial Valley Emergency Communications Authority:

The City is a participant, along with Imperial County and the other cities in the county, in the Imperial Valley Emergency Communication Authority (IVECA). IVECA is considered a joint venture without equity interest. The purpose of IVECA is to consolidate a communications center by equipping, maintaining, operating and staffing a single-site facility to provide emergency communications (call receiving and dispatching) for public safety and emergency services. It is also anticipated that IVECA will provide centralized dispatching services throughout Imperial County at some point in the future. The City’s contribution for the 2023-2024 fiscal year was $180,010. 5a.1
City of Brawley
Notes to Basic Financial Statements
June 30, 2024
-67-
11) DEFINED BENEFIT PENSION PLAN
A) General Information about the Pension Plan
Plan Descriptions
All qualified permanent and probationary employees are eligible to participate in the Public Agency Cost-Sharing Multiple-Employer Defined Benefit Pension Plan (Plan or PERF C) administered by the California Public Employees’ Retirement System (CalPERS.) The Plan consists of a miscellaneous pool and a safety pool (also referred to as “risk pools”), which are comprised of individual employer miscellaneous and safety rate plans, respectively. Plan assets may be used to pay benefits for any employer rate plan of the safety and miscellaneous pools. Accordingly, rate plans within the safety or miscellaneous pools are not separate plans under generally accepted accounting principles.

Individual employers may sponsor more than one rate plan in the miscellaneous or safety risk pools.

The City participates in five rate plans (two miscellaneous and three safety). Benefit provisions under the Plan are established by State statute and City resolution. CalPERS issues publicly available reports that include a full description of the pension plan regarding benefit provisions, assumptions and membership information that can be found on the CalPERS’ website, at www.calpers.ca.gov.

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 5 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.

The Plan operates under the provisions of the California Public Employees’ Retirement Law (PERL), the California Public Employees’ Pension Reform Act of 2013 (PEPRA), and the regulations, procedures and policies adopted by the CalPERS Board of Administration. The Plan’s authority to establish and amend the benefit terms are set by the PERL and PEPRA, and may be amended by the California state legislature and in some cases require approval by the CalPERS Board.

The Plans’ provisions and benefits in effect at June 30, 2024, are summarized as follows:

Miscellaneous Plan Safety Plan
Prior to On or after Prior to On or after
Hire date January 1, 2013 January 1, 2013 January 1, 2013 January 1, 2013 Benefit formula 2% @ 55 2% @ 62 3% @ 50 2.7% @ 57
Benefit vesting schedule 5 years of service 5 years of service 5 years of service 5 years of service Benefit payments monthly for life monthly for life monthly for life monthly for life Retirement age 50 - 67 & up 52 - 67 & up 50 - 55 & up 50 - 57 & up Monthly benefits, as a % of eligible compensation 1.43% to 2.42% 1.0% to 2.5% 3.00% 2.0% to 2.7% Required employee contribution rates 7.00% 6.75% 9.00% 13.00% Required employer contribution rates 12.47% 7.68% 27.11% 13.54% 5a.1
City of Brawley
Notes to Basic Financial Statements
June 30, 2024
-68-
11) DEFINED BENEFIT PENSION PLAN (continued)
A) General Information about the Pension Plan (continued) Contributions
Section 20814(c) of the California Public Employees’ Retirement Law (PERL) requires that the employer contribution rates for all public employers are determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. The total plan contributions are determined through CalPERS’ annual actuarial valuation process. 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 employer is required to contribute the difference between the actuarially determined rate and the contribution rate of employees. Employer contribution rates may change if plan contracts are amended. Payments made by the employer to satisfy contribution requirements that are identified by the pension plan terms as plan member contribution requirements are classified as plan member contributions. Employer Contributions to the Plan for the fiscal year ended June 30, 2024 were $2,075,965. The actual employer payments of $1,682,095 made to CalPERS by the District during the measurement period ended June 30, 2023 differed from the City’s proportionate share of the employer’s contributions of $3,758,447 by $2,076,352, which is being amortized over the expected average remaining service lifetime in the Public Agency Cost-Sharing Multiple Employer Plan.

B) Net Pension Liability
The City’s net pension liability for the Plan is measured as the total pension liability, less the pension plan’s fiduciary net position. The net pension liability of the Plan is measured as of June 30, 2023, using an annual actuarial valuation as of June 30, 2022 rolled forward to June 30, 2023 using standard update procedures. A summary of principal assumptions and methods used to determine the net pension liability is as follows.

Actuarial Methods and Assumptions Used to Determine Total Pension Liability The collective total pension liability for the June 30, 2023 measurement period was determined by an actuarial valuation as of June 30, 2022, with update procedures used to roll forward the total pension liability to June 30, 2023. The collective total pension liability was based on the following assumptions:

Valuation Date June 30, 2022
Measurement Date June 30, 2023
Actuarial Cost Method Entry Age Actuarial Cost Method
Asset Valuation Method Fair Value of Assets
Actuarial Assumptions:

Discount Rate 6.90%
Inflation 2.30%
Salary Increases Varies by Entry Age and Service
Mortality Rate Table (1) Derived using CalPERS' membership data for all funds Post Retirement Benefit
Increase
The lesser of contract COLA or 2.30% until Purchasing Power Protection Allowance floor on purchasing power applies, 2.30% thereafter.
(1) The mortality table used was developed based on CalPERS-specific data. The probabilities of mortality are based on the 2021 CalPERS Experience Study and Review of Actuarial Assumptions. Mortality rates incorporate full generational mortality improvement using 80% of Scale MP-2020 published by the Society of Actuaries. For more details on this table, please refer to the 2021 experience study report from November 2021 that can be found on the CalPERS website.
5a.1
City of Brawley
Notes to Basic Financial Statements
June 30, 2024
-69-
11) DEFINED BENEFIT PENSION PLAN (continued)
B) Net Pension Liability (continued)
Long-term Expected Rate of Return
The long-term expected rate of return on pension plan investments was determined using a buildingblock method in which 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. Using historical returns of all of the funds’ asset classes, expected compound (geometric) returns were calculated over the next 20 years using a buildingblock approach. The expected rate of return was then adjusted to account for assumed administrative expenses of 10 Basis points.

The expected real rates of return by asset class are as follows:

Asset Class
Assumed Asset
Allocation Real Return 1,2
Global equity - cap-weighted 30.00% 4.54%
Global equity - non-cap-weighted 12.00% 3.84%
Private equity 13.00% 7.28%
Treasury 5.00% 0.27%
Mortgage-backed securities 5.00% 0.50%
Investment grade corporates 10.00% 1.56%
High yield 5.00% 2.27%
Emerging market debt 5.00% 2.48%
Private debt 5.00% 3.57%
Real assets 15.00% 3.21%
Leverage (5.00%) (0.59%)
1 An expected inflation of 2.30% used for this period.
2 Figures are based on the 2021 Asset Liability Management study.

Change of Assumptions
There were no assumption changes in 2023. Effective with the June 30, 2021 valuation date (June 30, 2022 measurement date), the accounting discount rate was reduced from 7.15% to 6.90%. In determining the long-term expected rate of return, CalPERS took into account long-term market return expectations as well as the expected pension fund cash flows. In addition, demographic assumptions and the price inflation assumption were changed in accordance with the 2021 CalPERS Experience Study and Review of Actuarial Assumptions. The accounting discount rate was 7.15% for measurement dates June 30, 2017 through June 30, 2021, 7.65% for measurement dates June 30, 2015 through June 30, 2016, and 7.50% for measurement date June 30, 2014. 5a.1
City of Brawley
Notes to Basic Financial Statements
June 30, 2024
-70-
11) DEFINED BENEFIT PENSION PLAN (continued)
B) Net Pension Liability (continued)
Discount Rate
The discount rate used to measure the total pension liability for PERF C was 6.90%. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current member contribution rates and that contributions from employers will be made at statutorily required rates, actuarially determined. Based on those assumptions, the Plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on plan investments was applied to all periods of projected benefit payments to determine the total pension liability.

Subsequent Events
There were no subsequent events that would materially affect the results presented in this disclosure.

Pension Plan Fiduciary Net Position
Information about the pension plan’s assets, deferred outflows of resources, liabilities, deferred inflows of resources, and fiduciary net position are presented in CalPERS’ audited financial statements, which are publicly available reports that can be obtained at CalPERS’ website, at www.calpers.ca.gov. The plan’s fiduciary net position and additions to/deductions from the plan’s fiduciary net position have been determined on the same basis used by the pension plan, which is the economic resources measurement focus and the accrual basis of accounting. Benefits and refunds are recognized when due and payable in accordance with the terms of the plan. Investments are reported at fair value.

C) Proportionate Share of Net Pension Liability
The following tables shows the Plan’s proportionate share of the net pension liability over the measurement period.

Plan Total
Pension Liability
Plan Fiduciary
Net Position
Plan Net
Pension Liability/
(Asset)
Balance at: 6/30/2022 (VD) 104,761,934 $ $ 89,952,304 $ 14,809,630 Balance at: 6/30/2023 (MD) 109,787,636 92,468,680 17,318,956 Net Changes during 2022-23 5,025,702 $ $ 2,516,376 $ 2,509,326 Increase (Decrease)
Valuation Date (VD), Measurement Date (MD)
5a.1
City of Brawley
Notes to Basic Financial Statements
June 30, 2024
-71-
11) DEFINED BENEFIT PENSION PLAN (continued)
C) Proportionate Share of Net Pension Liability (continued) The City’s proportion of the net pension liability was determined by CalPERS using the output from the Actuarial Valuation System and the fiduciary net position, as provided in the CalPERS Public Agency Cost-Sharing Allocation Methodology Report, which is a publicly available report that can be obtained at CalPERS’ website, at www.calpers.ca.gov. The City’s proportionate share of the net pension liability for the Total Plan as of the June 30, 2022 and 2023 measurement dates was as follows:

Proportion - June 30, 2022 0.12821%
Proportion - June 30, 2023 0.13883%
Change - Increase (Decrease) 0.01062%
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 of the Plan as of the measurement date, calculated using the discount rate of 6.9 percent, as well as what the net pension liability would be if it were calculated using a discount rate that is 1 percentage-point lower (5.9 percent) or 1 percentage-point higher (7.9 percent) than the current rate:

Plan's Net Pension Discount Rate Current Discount Rate Discount Rate Liability/(Asset) - 1% (5.90%) (6.90%) + 1% (7.90%)
Miscellaneous 14,685,780 $ 7,845,205 $ 2,214,824 $
Safety 17,596,143 9,473,751 2,833,118
Total 32,281,923 $ 17,318,956 $ 5,047,942 $
Amortization of Deferred Outflows and Deferred Inflows of Resources 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.

The amortization period differs depending on the source of the gain or loss:

Net difference between
projected and actual earnings
on pension plan investments
5-year straight-line amortization
All other amounts Straight-line amortization over the expected average remaining service lives (EARSL) of all members that are provided with benefits (active, inactive and retired) as of the beginning of the measurement period
5a.1
City of Brawley
Notes to Basic Financial Statements
June 30, 2024
-72-
11) DEFINED BENEFIT PENSION PLAN (continued)
C) Proportionate Share of Net Pension Liability (continued) The expected average remaining service lifetime (EARSL) is calculated by dividing the total future service years by the total number of plan participants (active, inactive, and retired) in the Public Agency Cost-Sharing Multiple-Employer Plan (PERF C).

The EARSL for PERF C for the measurement period ending June 30, 2023 is 3.8 years, which was obtained by dividing the total service years of 600,538 (the sum of remaining service lifetimes of the active employees) by 160,073 (the total number of participants: active, inactive, and retired) in PERF C. Inactive employees and retirees have remaining service lifetimes equal to 0. Total future service is based on the members’ probability of decrementing due to an event other than receiving a cash refund.

D) Pension Expense and Deferred Outflows and Deferred Inflows of Resources Related to Pensions
As of the start of the measurement period (July 1, 2022), the City’s net pension liability was $14,809,630. For the measurement period ending June 30, 2023 (the measurement date), the City incurred a pension expense of $5,999,589.

As of June 30, 2024, the City has deferred outflows and deferred inflows of resources related to pensions as follows:

Deferred Deferred
Outflows of Inflows of
Resources Resources
Changes of Assumptions $ - 1,026,551 $
Differences between Expected and Actual Experience 121,716 1,096,323 Differences between Projected and Actual Investment
Earnings - 2,566,689
Differences between Employer's Contributions and
Proportionate Share of Contributions 3,896,750 -
Change in Employer's Proportion 5,042,015 -
Pension Contributions Made Subsequent to
Measurement Date 2,075,965 -
Total $ 11,807,543 $ 4,018,466
5a.1
City of Brawley
Notes to Basic Financial Statements
June 30, 2024
-73-
11) DEFINED BENEFIT PENSION PLAN (continued)
D) Pension Expense and Deferred Outflows and Deferred Inflows of Resources Related to Pensions (continued)
The amounts above are net of outflows and inflows recognized in the 2022-23 measurement period expense. Contributions subsequent to the measurement date reported with deferred outflows of resources will be recognized as a reduction of the net pension liability in the upcoming fiscal year.

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

Deferred
Fiscal Year outflows/ (inflows)
Ending June 30: of Resources
2025 2,420,062 $
2026 1,515,494
2027 1,704,921
2028 72,635
2029 -
Thereafter -
Total 5,713,112 $
E) Payable to the Pension Plan
At June 30, 2024, the City reported a payable of $0 for the outstanding amount of contributions to the pension plan required for the year then ended.
12) OTHER POST EMPLOYMENT BENEFITS (OPEB)
Plan Description
The postemployment benefit plan is a single-employer defined healthcare plan administrated by the City. The City provides postretirement health and life insurance benefits, as provided for in various collective bargaining agreements for retirees that meet certain criteria. The City pays a contribution percentage of the employee’s premium for benefit coverage for all qualifying employees. These costs are typically liquidated in the General, Water, and Wastewater Funds. Retirees may not convert the benefit into an in-lieu payment to secure coverage under independent plans. The plan does not issue a stand-alone report. The City funds the benefits on a pay-as-you-go basis. No assets are accumulated in a trust.
5a.1
City of Brawley
Notes to Basic Financial Statements
June 30, 2024
-74-
12) OTHER POST EMPLOYMENT BENEFITS (OPEB) (continued)
Eligibility
The table below presents a summary of the basic participant information for the active and retired participants covered under the terms of the Plan.

Valuation Date
6/30/2023
Participants eligible for OPEB
Inactive employees or beneficiaries currently receiving benefits 70 Inactive employees entitled to but not yet receiving benefit payments - Active employees 131
Total 201
Total OPEB Liability
The following tables show the components of the City’s annual OPEB cost, the amount paid by the employer as benefits came due, and changes in the OPEB liability for fiscal year June 30, 2024. The City’s total OPEB liability of $2,388,540 was measured as of June 30, 2023, and was determined by an actuarial valuation as of that date.

Actuarial Method and Assumptions
The total OPEB liability in the June 30, 2023 actuarial valuation was determined using the following actuarial assumptions, applied to all periods included in the measurement, unless otherwise specified.

Discount Rate 3.86%
Inflation 2.30%
Salary Increases

2.80% wage inflation plus seniority, merit, and promotion salary increases based on CalPERS Experience Study and
Review of Actuarial Assumptions published in November
2021
Investment Rate of Return N/A; OPEB Plan is unfunded
Mortality Rate Based on CalPERS tables
Healthcare Trend Rate Pre-Medicare 7.40%
Medicare 4.20%
Discount Rate
The discount rate used in valuing OPEB liabilities as of the Measurement Date for an unfunded plan is a single rate that reflects a yield or index rate for 20-year tax-exempt general obligation municipal bonds with an average rating of AA/Aa or higher (or equivalent quality on another rating scale). For the current 2023 actuarial valuation, the municipal bond index as of the Measurement Date is 3.86%. 5a.1
City of Brawley
Notes to Basic Financial Statements
June 30, 2024
-75-
12) OTHER POST EMPLOYMENT BENEFITS (OPEB) (continued)
Change in Total OPEB Liability
Total OPEB
Liability
Balance at June 30, 2023 $ 3,929,484
(Valuation Date: June 30, 2023)
Changes recognized for the measurement period:

Service cost 254,694
Interest 152,460
Differences between expected and
actual experience (583,935)
Changes of assumptions (1,259,189)
Benefit payments (48,145)
Implicit Subsidy Credit (56,829)
Net changes (1,540,944)
Balance at June 30, 2024 2,388,540 $
There is sensitivity of the total OPEB liability due to changes in the discount rate and healthcare cost trend rates. The following presents the total OPEB liability of the City, as well as what the City’s total OPEB liability would be if it were calculated using the discount and trend rate that were 1 percentage point lower or 1 percentage point higher than the current discount and healthcare cost trend rates.

Sensitivity of the Total OPEB Liability to changes in the Discount Rate Total OPEB Liability
1% decrease in Discount Rate (2.86%) $ 2,694,415
Current Discount Rate (3.86%) $ 2,388,540
1% increase in Discount Rate (4.86%) $ 2,133,918
Sensitivity of the Total OPEB Liability to changes in the Healthcare Cost Trend Rates Total OPEB Liability
1% decrease om Healthcare Cost Trend Rates $ 2,286,554
Current Healthcare Cost Trend Rates $ 2,388,540
1% increase in Healthcare Cost Trend Rates $ 2,508,967
5a.1
City of Brawley
Notes to Basic Financial Statements
June 30, 2024
-76-
12) OTHER POST EMPLOYMENT BENEFITS (OPEB) (continued)
OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related to OPEB
For the fiscal year ended June 30, 2024, the City recognized OPEB credit of $116,244. At June 30, 2024, the City reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources:

Deferred Outflows
of Resources
Deferred Inflows
of Resources
Changes between expected and actual experience $ 150,238 $ 1,660,163 Changes of assumptions 347,364 2,144,373
Contributions to OPEB plan subsequent to the
measurement date - 112,908
Total 610,510 $ 3,804,536 $
Deferred outflows of resources related to contributions subsequent to the measurement date of $105,944 will be recognized as a reduction of the total OPEB liability in the subsequent fiscal year ended.

Amounts reported as deferred outflows of resources related to OPEB will be recognized as OPEB expense as follows:

Fiscal Year
Ended June 30
Deferred
Outflows/(Inflows) of
Resources
2025 (523,398) $
2026 (523,398)
2027 (499,224)
2028 (528,948)
2029 (593,634)
Thereafter (638,332)
Total (3,306,934) $
13) SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELOPMENT AGENCY On December 29, 2011, the California Supreme Court upheld Assembly Bill 1X 26 (“the Bill”) that provides for the dissolution of all redevelopment agencies in the State of California. This action impacted the reporting entity of the City of Brawley (City) that previously had reported a redevelopment agency within the reporting entity of the City as a blended component unit.

The Bill provides that upon dissolution of a redevelopment agency, either the city or other unit of local government will agree to serve as the “successor agency” to hold the assets units they are distributed to other units of state and local government. On January 10, 2012, the City Council elected to become the Successor Agency for the former redevelopment agency in accordance with the Bill as part of the City resolution number 12-001.
5a.1
City of Brawley
Notes to Basic Financial Statements
June 30, 2024
-77-
13) SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELOPMENT AGENCY (continued)
After enactment of the law, which occurred on June 28, 2011, redevelopment agencies in the State of California cannot enter into new projects, obligations or commitments. Subject to the control of a newly established oversight board, remaining assets can only be used to pay enforceable obligations in existence as the date of the dissolution (including the completion of any unfinished projects that were subject to legally enforceable contractual commitments).

In future fiscal years, successor agencies will only be allocated revenue in the amount that is necessary to pay the estimated annual installment payments on enforceable obligations of former redevelopment agency until all enforceable obligations of the prior redevelopment agency have been paid in full and all assets have been liquidated.

A) Long-term debt of the Successor Agency as of June 30, 2024, consisted of the following:

Balance as of Balance as of Due Within
June 30, 2023 Additions Deletions June 30, 2024 One Year Tax Allocation Bonds $ 3,490,000 -$ (205,000) $ $ 3,285,000 $ 215,000 Unamortized premium 56,360 - (4,026) 52,334 4,026
Deferred loss on refunding (88,602) - 6,329 (82,273) (6,329) Totals $ 3,457,758 -$ (202,697) $ $ 3,255,061 $ 212,697 2016 Tax Allocation Refunding Bonds Payable
On October 3, 2006, the Community Redevelopment Agency issued $5,875,000 of 2006 Tax Allocation Bonds. Interest is payable semiannually each April 1 and October 1 with principal due each October 1 beginning in 2008 with final maturity in 2036. The bonds were issued with interest rates varying between 3.65% and 5.00% Proceeds from the issue are to be used to finance improvements, fund a reserve account, fund a capitalized interest account, and pay costs of issuance. Tax increment revenue is pledged against the bonds.

On January 27, 2016 the Successor to the Community Redevelopment Agency issued $4,800,000 of 2016 Tax Allocation Refunding Bonds to refund the 2006 Tax Allocation Bonds. Interest is payable semiannually each April 1 and October 1 with principal due each October 1 beginning in 2016 with final maturity in 2036. The bonds were issued with interest rates varying between 2.125% and

5.00%. Tax increment revenue is pledged against the bonds.

The scheduled annual minimum debt service requirements at June 30, 2024 are as follows:

Fiscal Year
Ended June 30, Principal Interest Total
2025 215,000 $ 90,491 $ 305,491 $
2026 220,000 85,731 305,731
2027 225,000 80,584 305,584
2028 235,000 74,975 309,975
2029 240,000 68,888 308,888
2030 - 2034 1,280,000 238,169 1,518,169
2035 - 2037 870,000 42,888 912,888
Totals 3,285,000 $ 681,726 $ 3,966,726 $
5a.1
City of Brawley
Notes to Basic Financial Statements
June 30, 2024
-78-
14) CHANGE WITHIN THE FINANCIAL REPORTING ENTITY
The effects of the Gas Tax Fund being reported as a major fund in the current year and being reported as a nonmajor fund in the prior year on fund balance is as follows.

Fund balance Gas Tax
Nonmajor
Governmental
Beginning of year, as previously reported - $ 3,220,163 $ Change from nonmajor to major fund (906,115) 906,115
End of year, as adjusted (906,115) $ 4,126,278 $
5a.1
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5a.1

REQUIRED SUPPLEMENTARY INFORMATION
5a.1
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5a.1
City of Brawley
Required Supplementary Information
Budgetary Comparison Schedule
General Fund
For the Fiscal Year Ended June 30, 2024
-79-
Budget Amounts Actual Variance with
Original Final Amounts Final Budget

REVENUES
Taxes:

Property 5,366,153 $ $ 5,366,153 $ 5,550,902 $ 184,749
Sales and use 4,258,794 4,258,794 4,597,834 339,040
Utility users 2,400,000 2,400,000 2,774,995 374,995
Transient lodging 460,000 460,000 523,259 63,259
Franchise 640,000 640,000 677,931 37,931
Business license 57,000 57,000 79,868 22,868
Licenses and permits 32,100 32,400 27,849 (4,551)
Fines and forfeitures 13,500 13,500 18,150 4,650
Charges for services 5,526,098 5,534,098 5,517,631 (16,467) Use of money and property 47,750 57,750 434,499 376,749 Intergovernmental 779,621 1,936,836 852,656 (1,084,180) Miscellaneous 143,632 565,449 840,409 274,960
Total revenues 19,724,648 21,321,980 21,895,983 574,003

EXPENDITURES
Current:

General government 3,702,109 4,039,490 3,106,025 933,465 Public safety 10,762,265 11,113,178 10,873,227 239,951
Culture and leisure 2,445,068 2,482,309 2,176,661 305,648 Community development 1,948,458 2,008,456 1,698,599 309,857 Capital outlay 182,204 2,217,512 1,853,965 363,547
Debt service:

Principal 815,000 819,695 991,218 (171,523)
Interest 427,789 428,093 506,985 (78,892)
Total expenditures 20,282,893 23,108,733 21,206,680 1,902,053 Excess of revenues over
(under) expenditures (558,245) (1,786,753) 689,303 2,476,056

OTHER FINANCING SOURCES (USES)
Subscription acquisitions - - 189,820 189,820
Transfers in 573,529 1,225,206 1,189,220 (35,986)
Transfers out - - (173,756) (173,756)
Total other financing sources (uses) 573,529 1,225,206 1,420,862 195,656 Net change in fund balance 15,284 (561,547) 2,110,165 2,671,712 Fund balance - beginning of fiscal year 8,643,324 8,643,324 8,643,324 - Fund balance - end of fiscal year $ 8,658,608 $ 8,081,777 $ 10,753,489 $ 2,671,712 5a.1
City of Brawley
Required Supplementary Information
Budgetary Comparison Schedule
Economic & Community Development Special Revenue Fund
For the Fiscal Year Ended June 30, 2024
-80-
Budget Amounts Actual Variance with
Original Final Amounts Final Budget

REVENUES
Use of money and property $ 19,600 $ 19,600 $ 68,092 $ 48,492 Intergovernmental 160,000 160,000 198,250 38,250
Miscellaneous 100 100 - (100)
Total revenues 179,700 179,700 266,342 86,642

EXPENDITURES
Current:

Community development 165,100 165,100 31,549 133,551
Total expenditures 165,100 165,100 31,549 133,551
Excess of revenues over
(under) expenditures 14,600 14,600 234,793 220,193

OTHER FINANCING SOURCES (USES)
Transfers out - (673,910) (681,078) (7,168)
Total other financing sources (uses) (673,910) - (681,078) (7,168) Net change in fund balance 14,600 (659,310) (446,285) 213,025 Fund balance - beginning of fiscal year 7,593,479 7,593,479 7,593,479 - Fund balance - end of fiscal year $ 7,608,079 $ 6,934,169 $ 7,147,194 $ 213,025 5a.1
City of Brawley
Required Supplementary Information
Budgetary Comparison Schedule
American Rescue Plan (ARPA) Special Revenue Fund
For the Fiscal Year Ended June 30, 2024
-81-
Budget Amounts Actual Variance with
Original Final Amounts Final Budget

REVENUES
Use of money and property $ - $ - $ 92,200 $ 92,200
Intergovernmental - 3,493,258 - 3,493,258
Total revenues - 3,585,458 - 3,585,458

EXPENDITURES
Current:

Public safety - - 604 (604)
Capital outlay - 2,700 135,742 (133,042)
Total expenditures - 2,700 136,346 (133,646)
Excess of revenues over
(under) expenditures - (2,700) 3,449,112 3,451,812

OTHER FINANCING SOURCES (USES)
Transfers out (3,566,219) - (3,356,911) 209,308
Total other financing sources (uses) (3,566,219) - (3,356,911) 209,308 Net change in fund balance (3,568,919) - 92,201 3,661,120 Fund balance - beginning of fiscal year 62,750 62,750 62,750 - Fund balance - end of fiscal year $ 62,750 $ (3,506,169) $ 154,951 $ 3,661,120 5a.1
City of Brawley
Required Supplementary Information
Budgetary Comparison Schedule
Highway Relinquishment Special Revenue Fund
For the Fiscal Year Ended June 30, 2024
-82-
Budget Amounts Actual Variance with
Original Final Amounts Final Budget

REVENUES
Use of money and property $ 60,000 $ 60,000 $ 288,391 $ 228,391 Total revenues 60,000 60,000 288,391 228,391

EXPENDITURES
Current:

Public works 40,000 50,803 50,803 -
Total expenditures 40,000 50,803 50,803 -
Excess of revenues over
(under) expenditures 20,000 9,197 237,588 228,391

OTHER FINANCING SOURCES (USES)
Transfers out (1,048,611) (1,037,809) - 1,037,809
Total other financing sources (uses) (1,048,611) (1,037,809) - 1,037,809 Net change in fund balance (1,028,611) (1,028,612) 237,588 1,266,200 Fund balance - beginning of fiscal year 298,230 298,230 298,230 - Fund balance - end of fiscal year $ (730,381) $ (730,382) $ 535,818 $ 1,266,200 5a.1
City of Brawley
Required Supplementary Information
Budgetary Comparison Schedule
Measure D Special Revenue Fund
For the Fiscal Year Ended June 30, 2024
-83-
Budget Amounts Actual Variance with
Original Final Amounts Final Budget

REVENUES
Use of money and property $ 30,000 $ 30,000 $ 305,763 $ 275,763 Intergovernmental 1,600,000 1,600,000 2,421,006 821,006 Total revenues 1,630,000 1,630,000 2,726,769 1,096,769

EXPENDITURES
Current:

Public works 380,948 472,556 313,250 159,306
Total expenditures 380,948 472,556 313,250 159,306
Excess of revenues over
(under) expenditures 1,249,052 1,157,444 2,413,519 1,256,075

OTHER FINANCING SOURCES (USES)
Transfers in - - 87,994 87,994
Transfers out (388,882) (1,478,582) (306,259) 1,172,323 Total other financing sources (uses) (388,882) (1,478,582) (218,265) 1,260,317 Net change in fund balance 860,170 (321,138) 2,195,254 2,516,392 Fund balance - beginning of fiscal year 7,765,278 7,765,278 7,765,278 - Fund balance - end of fiscal year $ 8,625,448 $ 7,444,140 $ 9,960,532 $ 2,516,392 5a.1
City of Brawley
Required Supplementary Information
Budgetary Comparison Schedule
Gas Tax Special Revenue Fund
For the Fiscal Year Ended June 30, 2024
-84-
Budget Amounts Actual Variance with
Original Final Amounts Final Budget

REVENUES
Use of money and property $ - $ - $ 87 $ 87
Intergovernmental 752,889 752,889 777,439 24,550
Miscellaneous 67,300 67,300 74,476 7,176
Total revenues 820,189 820,189 852,002 31,813

EXPENDITURES
Current:

Public works 1,616,031 1,716,031 1,567,337 148,694
Capital outlay - - 6,025 (6,025)
Debt Service:

Principal - - 10,556 (10,556)
Interest - - 1,731 (1,731)
Total expenditures 1,616,031 1,716,031 1,585,649 130,382 Excess of revenues over
(under) expenditures (795,842) (895,842) (733,647) 162,195

OTHER FINANCING SOURCES (USES)
Subscription acquisitions - - 6,025 6,025
Transfers out (22,761) (152,761) (22,761) 130,000
Total other financing sources (uses) (22,761) (152,761) (16,736) 136,025 Net change in fund balance (818,603) (1,048,603) (750,383) 298,220 Fund balance - beginning of fiscal year (906,115) (906,115) (906,115) - Fund balance - end of fiscal year $ (1,724,718) $ (1,656,498) (1,954,718) $ 298,220 $ 5a.1
City of Brawley
Required Supplementary Information
Schedule of the City's Proportionate Share of the Net Pension Liability Last Ten Years
-85-
Measurement
Date
Employer's
Proportion of
the Collective
Net Pension
Liability /
(Asset)1
Employer's
Proportionate
Share of the
Collective Net
Pension Liability
/ (Asset)
Covered
Payroll
Employer's
Proportionate
Share of the
Collective Net
Pension Liability /
(Asset) as a
percentage of the
Covered Payroll
Pension Plan's
Fiduciary Net
Position as a
percentage of the
Total Pension
Liability / (Asset)
6/30/2014 0.273% 16,595,334 $ $ 7,564,276 219.39% 79.82% 6/30/2015 0.256% 17,598,726 7,550,886 233.07% 77.27%
6/30/2016 0.248% 21,420,429 8,001,162 267.72% 72.69%
6/30/2017 0.242% 24,015,174 7,543,740 318.35% 71.71%
6/30/2018 0.074% 7,107,035 7,360,997 96.55% 73.39%
6/30/2019 0.072% 7,397,749 7,533,772 98.19% 73.37%
6/30/2020 0.091% 9,846,592 7,335,135 134.24% 89.78%
6/30/2021 -0.041% (2,229,198) 6,602,459 -33.76% 102.26% 6/30/2022 0.128% 14,809,630 6,897,217 214.72% 85.86%
6/30/2023 0.139% 17,318,956 7,346,248 235.75% 84.23%
1 Proportion of the net pension liability represents the plan's proportion of PERF C, which includes both the Miscellaneous and Safety Risk Pools excluding the 1959 Survivors Risk Pool. 5a.1
City of Brawley
Required Supplementary Information
Schedule of Pension Contributions
Last Ten Years
-86-
Fiscal Year
Actuarially
Determined
Contribution
Contributions in
Relation to the
Actuarially
Determined
Contribution
Contribution
Deficiency
(Excess)
Covered
Payroll
Contributions
as a
Percentage of
Covered Payroll
6/30/2015 $ 1,783,377 $ (1,783,377) $ 7,550,886 - $ 23.62% 6/30/2016 1,806,003 (1,806,003) 8,001,162 - 22.57%
6/30/2017 2,313,745 (2,313,745) 7,543,740 - 30.67%
6/30/2018 925,723 (17,806,372) (16,880,649) 7,360,997 12.58% 6/30/2019 951,338 (951,338) 7,533,772 - 12.63%
6/30/2020 997,419 (997,419) 7,335,135 - 13.60%
6/30/2021 1,273,362 (1,273,362) 6,602,459 - 19.29%
6/30/2022 1,614,504 (1,614,504) 6,897,217 - 23.41%
6/30/2023 1,682,095 (1,682,095) 7,346,248 - 22.90%
6/30/2024 2,075,965 (2,075,965) 8,618,222 - 24.09%
Notes to Schedule:

Changes in Benefit Terms: There were no changes to benefit terms that applied to all members of the Public Agency Pool. Additionally, the figures above do not include any liability impact that may have resulted from Golden Handshakes that occurred after the June 30, 2021 valuation date, unless the liability impact is deemed to be material to the Public Agency Pool.

Changes in Assumptions: Effective with the June 30, 2021 valuation date (2022 measurement date), the accounting discount rate was reduced from 7.15% to 6.90%. In determining the long-term expected rate of return, CalPERS took into account long-term market return expectations as well as the expected pension fund cash flows. Projected returns for all asset classes are estimated, combined with risk estimates, and are used to project compound (geometric) returns over the long term. The discount rate used to discount liabilities was informed by the long-term projected portfolio return. In addition, demographic assumptions and the inflation rate assumption were changed in accordance with the 2021 CalPERS Experience Study and Review of Actuarial Assumptions. There were no assumption changes for 2021. For 2020, the Plan adopted a new amortization policy effective with the 2019 actuarial valuation. The new amortization policy shortens the period over which actuarial gains and losses are amortized from 30 years to 20 years with the payments computed as a level dollar amount. In addition, the new policy does not utilize a five-year rampup and ramp-down on UAL bases attributable to assumption changes and non-investment gains/losses.

The new policy also does not utilize a five-year ramp-down on investment gains/losses. These changes apply only to new UAL bases established on or after June 30, 2019. There were no changes in assumptions in 2019. In 2018, demographic assumptions and inflation rate were changed in accordance to the CalPERS Experience Study and Review of Actuarial Assumptions December 2017. There were no changes in the discount rate in 2019. In 2017, the accounting discount rate was reduced from 7.65 percent to 7.15 percent. In 2016, there were no changes in the discount rate. In 2015, amounts reported reflect an adjustment of the discount rate from 7.5 percent (net of administrative expense) to 7.65 percent (without a reduction for pension plan administrative expense). In 2014, amounts reported were based on the 7.5 percent discount rate.
5a.1
City of Brawley
Required Supplementary Information Schedule of Changes in Total OPEB Liability and Related Ratios Last Ten Years* -87-
Measurement Date (June 30) 2023 2022 2021 2020 2019 2018 2017 Fiscal Year ended (June 30) 2024 2023 2022 2021 2020 2019 2018 Total OPEB Liability
Service cost $ 254,694 $ 373,511 $ 394,752 $ 326,673 $ 285,565 $ 273,166 $ 299,551 Interest 152,460 96,566 160,111 174,584 169,334 155,924 130,903Differences between expected and actual experience (583,935) (21,124) (1,805,786) 553,152 383,528 - - Changes of assumptions (1,259,189) (1,129,631) (111,530) (5,805) 161,809 (38,747) (415,296)Benefit payments (48,145) (91,196) (152,228) (167,303) (115,331) (94,476) (89,254) Implicit subsidy credit (56,829) - - - - - -
Net change in total OPEB liability (1,540,944) (771,874) (1,514,681) 881,301 884,905 295,867 (74,096) Total OPEB liability - beginning 3,929,484 4,701,358 6,216,039 5,334,738 4,449,833 4,153,966 4,228,062 Total OPEB liability - ending $ 2,388,540 $ 3,929,484 $ 4,701,358 $ 5,334,738 6,216,039 $ 4,449,833 $ 4,153,966 $ Covered-employee payroll $ 7,346,248 $ 6,577,373 $ 6,322,852 $ 8,732,808 8,914,601 $ 7,807,710 $ 8,037,184 $ Total OPEB liability as a percentage of covered-employee payroll 32.51% 59.74% 74.36% 69.73% 61.09% 56.99% 51.68% Notes to schedule:

Funding Policy : The City funds the benefits on a pay-as-you-go basis. No assets are accumulated in a trust.Contributions are fixed and not based on a measure of pay, therefore covered-employee payroll is used in the schedule. Changes in assumptions :Discount rate increased from 3.69% as of June 30, 2022 measurement date, to 3.86% as of June 30, 2023 measurement date.* Measurement date 6/30/2017 (fiscal year 2018) was the first year of implementation. Additional years will be presented as information becomes available. 5a.1
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5a.1
City of Brawley
Note to Required Supplementary Information
June 30, 2024
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1) BUDGETS AND BUDGETARY DATA
A key element of the City’s financial management process is the preparation of the annual budget.

Each year the City Manager presents to City Council a proposed budget, which includes all current balances and expected revenues and other financing sources of the City, and describes by department how those resources will be utilized. Under terms of various grant and financing agreements, the budget is to be adopted by the end of June, prior to the beginning of each fiscal year. The budget is adopted by motion of the City Council, and if amended, generally is done by resolution.

Budgets for the General and Special Revenue Funds are adopted on a basis substantially consistent with the accounting principles generally accepted in the United States of America (US GAAP).

Accordingly, actual revenues and expenditures can be compared with the related budgeted amounts without any significant reconciling items.

All appropriations lapse at the end of the fiscal year to the extent that they have not been expended.

General Budget Policies
The City Council approves each year’s budget submitted by the City Manager prior to the beginning of the new fiscal year. The Council conducts public meetings prior to its adoption. The budget is prepared by fund, function and activity and includes information on the past fiscal year, current year estimates and requested appropriations for the next fiscal year. Supplemental appropriations, when required during the period are also approved by the Council. Intradepartmental budget changes are approved by the City Manager. Expenditures may not exceed appropriations at the departmental level. At fiscal year-end, all operating budget appropriations lapse. During the fiscal year, several supplementary appropriations were necessary.
5a.1
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5a.1

SUPPLEMENTARY INFORMATION
5a.1
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5a.1
City of Brawley
Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Development Impact Capital Projects Fund
For the Fiscal Year Ended June 30, 2024
-89-
Budget Amounts Actual Variance with
Original Final Amounts Final Budget

REVENUES
Charges for services $ 995,000 $ 995,000 $ 739,668 $ (255,332) Use of money and property 13,250 13,250 326,079 312,829 Total revenues 1,008,250 1,008,250 1,065,747 57,497

EXPENDITURES
Current:

General government 3,000 3,000 - 3,000
Public safety 9,000 10,531 4,531 6,000
Culture and leisure 3,000 23,955 23,954 1
Community development 65,210 65,210 - 65,210
Capital outlay 1,178,227 3,526,500 2,188,051 1,338,449
Total expenditures 1,258,437 3,629,196 2,216,536 1,412,660 Net change in fund balance (250,187) (2,620,946) (1,150,789) 1,470,157 Fund balance - beginning of fiscal year 9,297,963 9,297,963 9,297,963 - Fund balance (deficit) - end of fiscal year 9,047,776 $ $ 6,677,017 $ 8,147,174 $ 1,470,157 5a.1
City of Brawley
Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Streets Capital Projects Fund
For the Fiscal Year Ended June 30, 2024
-90-
Budget Amounts Actual Variance with
Original Final Amounts Final Budget

REVENUES
Intergovernmental $ 3,292,907 $ 9,722,657 $ 1,860,150 $ (7,862,507) Total revenues 3,292,907 9,722,657 1,860,150 (7,862,507)

EXPENDITURES
Capital outlay 8,155,400 13,720,792 4,450,319 9,270,473 Total expenditures 8,155,400 13,720,792 4,450,319 9,270,473 Excess of revenues over
(under) expenditures (4,862,493) (3,998,135) (2,590,169) 1,407,966

OTHER FINANCING SOURCES (USES)
Transfers in 4,862,493 5,076,118 3,710,416 (1,365,702)
Transfers out - - (87,994) (87,994)
Total other financing sources (uses) 4,862,493 5,076,118 3,622,422 (1,453,696) Net change in fund balance - 1,077,983 1,032,253 (45,730) Fund balance - beginning of fiscal year (271,209) (271,209) (271,209) - Fund balance (deficit) - end of fiscal year $ (271,209) $ 806,774 $ 761,044 $ (45,730) 5a.1
City of Brawley
Description
Nonmajor Governmental Funds
June 30, 2024
-91-
Special Revenue Funds
Special Revenue Funds are used to account for specific revenues that are legally restricted for particular purposes.

Public Transport Fund – To account for revenue received from the State under Article 8(e) Local, which is restricted for capital expenditures to acquire vehicles and related equipment, bus shelters, benches, communication equipment, and for meeting public transportation needs.

Road Maintenance Fund – To account for revenue derived from the Road Repair and Accountability Act (RMRA) of 2017 (SB1). Uses are restricted to street improvements and maintenance.

Pedestrian & Bicycle Facilities Fund – To account for revenue received from the State under Article 3 of the Transportation Development Act (Section 99234 of the Public Utilities Code). Uses are restricted to facilities for exclusive use by pedestrians and bicycles.

Downtown Parking Fund – To account for fees collected from merchants in the downtown business district to provide parking facilities in the downtown area.

Local Law Enforcement Fund – To account for revenues received by the City as a result of its participation in a task force with other law enforcement agencies in the area, and to account for revenues of various federal and state grants for law enforcement.

Assessment Districts Fund – To account for the collection of assessments from property owners and the associated expenditures for the maintenance of landscaped areas within the district, and to account for revenues and expenditures of Community Facilities Districts (CFD).

Business License Fund – To account for revenue the State mandated $4 business license fee associated with ADA compliance under Assembly Bill 1379 (2017). These revenues are remitted to the State of California.

CDBG - Sr. Citizen Utility Grant – To account for revenue received from a utility assistance grant received for COVID impacted senior citizens.

Capital Projects Funds
Capital Projects funds account for financial resources to be used for the acquisition or construction of major capital facilities.

Park Projects – This fund accounts for grant funding and contributions that are to be used on parks capital improvements projects.

5a.1
City of Brawley
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2024
-92-
Public
Transport
Road
Maintenance
Pedestrian
& Bicycle
Facilities
Downtown
Parking
ASSETS
Cash and investments 383,693 $ 2,774,669 $ 153,223 $ 5,603 $ Restricted cash and investments with fiscal agents - - - - Interest receivable 601 4,351 424 9
Due from other governments 61,890 57,325 29,183 -
Prepaid expenditures - - - -
Total assets 446,184 $ 2,836,345 $ 182,830 $ 5,612 $

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES, AND FUND BALANCES
Liabilities:

Accounts payable 14,266 $ - $ - $ - $
Accrued liabilities - - - -
Total liabilities 14,266 - - -
Deferred inflows of resources:

Unavailable revenues - - - -
Fund balances:

Nonspendable - - - -
Restricted for:

Streets and roads 431,918 2,836,345 182,830 -
Public safety - - - 5,612
Community development - - - -
CFD improvements and maintenance - - - -
Total fund balance 431,918 2,836,345 182,830 5,612
Total liabilities, deferred inflows of
resources, and fund balances $ 446,184 $ 182,830 2,836,345 $ $ 5,612 Special Revenue Funds
5a.1

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Local Law
Enforcement
Assessment
Districts
Business
License
CDBG - Sr.

Citizen Utility
Grant Park Projects
Total Nonmajor
Governmental
Funds
$ 1,567,608 172,082 $ 32,867 $ 22,326 $ 33,310 $ 5,145,381 $ 179,191 - - - - 179,191
231 2,458 52 35 - 8,161
316,669 4,820 - - - 469,887
14,525 - - - - 14,525
$ 503,507 $ 1,754,077 $ 32,919 $ 22,361 $ 33,310 $ 5,817,145 $ 39,939 $ 4,126 $ 36 -$ $ - $ 58,367
1,856 - - - - 1,856
41,795 4,126 36 - - 60,223
2,735 - - - - 2,735
14,525 - - - - 14,525
- - - - - 3,451,093
444,452 - - - - 450,064
- - 32,883 22,361 33,310 88,554
1,749,951 - - - - 1,749,951
458,977 1,749,951 32,883 22,361 33,310 5,754,187
$ 503,507 $ 1,754,077 $ 32,919 $ 22,361 $ 33,310 $ 5,817,145 Capital
Special Revenue Funds Projects Fund
5a.1
City of Brawley
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Nonmajor Governmental Funds
For the Fiscal Year Ended June 30, 2024
-94-
Gas Tax
(formerly
nonmajor)
Public
Transport
Road
Maintenance
Pedestrian
& Bicycle
Facilities
Downtown
Parking

REVENUES
Property taxes - $ - $ -$ $ -
Charges for services - - - 385
Use of money and property 10,328 84,589 6,648 185
Intergovernmental 184,932 695,563 82,670 -
Total revenues 195,260 780,152 89,318 570

EXPENDITURES
Current:

Public safety - - - -
Community development - - - -
Public works 28,196 - - -
Capital outlay - - - -
Debt Service:

Principal - - - -
Total expenditures 28,196 - - -
Excess of revenues over
(under) expenditures 167,064 780,152 89,318 570

OTHER FINANCING SOURCES (USES)
Subscription acquisitions - - - -
Transfers in - - - -
Transfer out - (116,294) - -
Total other financing sources (uses) - (116,294) - -
Net change in fund balance 167,064 780,152 (26,976) 570 Fund balance (deficit) - beginning of fiscal year,
previously reported (906,115) 264,854 2,056,193 209,806 5,042 Adjustment - change from nonmajor to major 906,115 - - - - Fund balances - beginning of fiscal year, adjusted 264,854 - 2,056,193 209,806 5,042 Fund balance - end of fiscal year $ 431,918 - $ $ 2,836,345 $ 182,830 $ 5,612 Special Revenue Funds
5a.1

-95-
Local Law
Enforcement
Assessment
Districts
Business
License
CDBG - Sr.

Citizen Utility
Grant Park Projects
Total Nonmajor
Governmental
Funds
$ 312,744 - $ $ - $ - $ - $ 312,744
- - 5,151 - - 5,536
6,114 47,918 14,303 694 - 170,779
679,302 311,271 - - 1,953,738 -
685,416 671,933 19,454 694 2,442,797 -
552,256 - - - - 552,256
- 28,493 - - - 28,493
- - 392 - - 28,588
62,821 - - - - 62,821
1,446 - - - - 1,446
616,523 28,493 392 - - 673,604
68,893 643,440 19,062 694 1,769,193 -
27,894 - - - - 27,894
173,756 - - - - 173,756
(226,640) - - - - (342,934)
201,650 (226,640) - - - (141,284)
270,543 416,800 19,062 694 1,627,909 -
188,434 1,333,151 13,821 21,667 33,310 3,220,163
- - - - - 906,115
188,434 1,333,151 13,821 21,667 33,310 4,126,278
$ 458,977 $ 1,749,951 $ 32,883 $ 22,361 $ 33,310 $ 5,754,187 Capital
Special Revenue Funds Projects Fund
5a.1
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5a.1
City of Brawley
Internal Service Funds
June 30, 2024
-96-
Internal Service Funds
Internal service funds are used to account for the financing of goods and services provided by one department or agency to other departments or agencies of the government and to other government units, on a cost reimbursement basis.

Maintenance Fund – To account for the costs of maintenance of the City’s fleet of vehicles and certain public facilities.

Risk Management Fund – To account for the costs of providing insurance, including risks retained by the City, for general liability, property damage, unemployment benefits, workers’ compensation and employee health benefits. This fund also finances postemployment health care benefits provided to retirees and to former employees.
5a.1
City of Brawley
Internal Service Funds
Combining Statement of Net Position
June 30, 2024
-97-
Maintenance
Risk
Management
Total Internal
Service Funds
ASSETS
Current Assets:

Cash and investments 1,400,409 $ - $ 1,400,409 $
Interest receivable 2,194 - 2,194
Loans receivable - 1,974 1,974
Total current assets 1,402,603 1,974 1,404,577
Noncurrent Assets:

Capital assets:

Construction in progress 11,138 - 11,138
Depreciable assets 3,217,334 - 3,217,334
Total capital assets 3,228,472 - 3,228,472
Less accumulated depreciation (2,265,479) (2,265,479) - Net capital assets 962,993 - 962,993
Total noncurrent assets 962,993 - 962,993
Total assets 2,365,596 1,974 2,367,570

LIABILITIES
Current Liabilities:

Accounts payable 200 995 1,195
Accrued liabilities 1,074 (120) 954
Due to other funds - 426,884 426,884
Total current liabilities 1,274 427,759 429,033
Total liabilities 1,274 427,759 429,033

NET POSITION (DEFICIT)
Net investment in capital assets 962,993 - 962,993
Unrestricted 1,401,329 (425,785) 975,544
Total net position $ 2,364,322 $ (425,785) $ 1,938,537
5a.1
City of Brawley
Internal Service Funds
Combining Statement of Revenues, Expenses, and Changes in Net Position For the Fiscal Year Ended June 30, 2024
-98-
Risk
Maintenance Management Total

REVENUES
Charges for services - $ 78,695 $ 78,695 $

OPERATING EXPENSES
Salary and benefits 54,368 - 54,368
Supplies and services 19,974 90,894 110,868
Depreciation 138,845 - 138,845
Total expenses 213,187 90,894 304,081
Operating income (loss) (213,187) (12,199) (225,386)

NON-OPERATING REVENUE (EXPENSES)
Use of money and property 78,435 - 78,435
Total non-operating revenue 78,435 - 78,435
Net income (loss) before transfers (134,752) (12,199) (146,951) Transfers out (5,756) - (5,756)
Change in net position (140,508) (12,199) (152,707)
Net position (deficit) - beginning of fiscal year 2,504,830 (413,586) 2,091,244 Net position (deficit) - end of fiscal year $ 2,364,322 $ (425,785) $ 1,938,537 5a.1
City of Brawley
Internal Service Funds
Combining Statement of Cash Flows
For the Fiscal Year Ended June 30, 2024
-99-
Risk
Maintenance Management Totals
CASH FLOWS FROM OPERATING ACTIVITIES:

Cash received from customers and users - $ 81,045 $ 81,045 $ Cash payments to suppliers and contractors (19,697) (91,340) (111,037) Cash payments for employees and benefit programs (53,294) (124) (53,418) Net cash provided (used) by operating activities (72,991) (10,419) (83,410)

CASH FLOWS FROM NON-CAPITAL
FINANCING ACTIVITIES:

Transfers (5,756) - (5,756)
Loan repayment issuance - 1,308 1,308
Interfund borrowing (repayment) - 9,111 9,111
Net cash provided (used) by non-capital
financing activities (5,756) 10,419 4,663
CASH FLOWS FROM INVESTING ACTIVITIES:

Use of money and property 78,542 - 78,542
Net cash provided (used) by investing activities 78,542 - 78,542 Net increase (decrease) in cash and cash equivalents (205) - (205) Cash and equivalents, beginning of fiscal year 1,400,614 - 1,400,614 Cash and equivalents, end of fiscal year $ 1,400,409 $ - $ 1,400,409 5a.1
City of Brawley
Internal Service Funds
Combining Statement of Cash Flows
For the Fiscal Year Ended June 30, 2024 (Continued)
-100-
Risk
Maintenance Management Totals
Reconciliation of operating income (loss) to net cash
provided (used) by operating activities
Operating income (loss) (213,187) $ (12,199) $ (225,386) $ Adjustments to reconcile operating income (loss) to
net cash provided (used) by operating activities:

Depreciation 138,845 - 138,845
Increase (decrease) in due from other governments - 2,350 2,350 Increase (decrease) in accounts payable and
accrued liabilities 1,351 (570) 781
Total adjustments 140,196 1,780 141,976
Net cash provided (used) by operating activities (72,991) $ (10,419) $ (83,410) $ 5a.1
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5a.1

CITY OF BRAWLEY
LOCAL TRANSPORTATION FUNDS – NON-TRANSIT

FINANCIAL STATEMENTS
June 30, 2024
5a.2

CITY OF BRAWLEY
LOCAL TRANSPORTATION FUNDS – NON-TRANSIT

TABLE OF CONTENTS
JUNE 30, 2024
Page
LOCAL TRANSPORTATION FUNDS – NON-TRANSIT
Independent Auditor’s Report 1
Financial Statements
Balance Sheet 4
Statement of Revenues, Expenditures, and Changes in Fund Balances 5 Notes to Financial Statements 6
Required Supplementary Information
Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual – Article 8(e) 8
Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual – Article 3 9
Independent Auditors’ Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 10 5a.2
Tel. 909-889-0871 | www.ramscpa.net | 735 E. Carnegie Dr. Suite 100, San Bernardino, CA 92408

CERTIFIED PUBLIC ACCOUNTANTS
-1-
Independent Auditor’s Report
City Council of the City of Brawley
Brawley, California
Report on the Audit of the Financial Statements
Opinions
We have audited the financial statements of the Local Transportation Funds Non-Transit of the City of Brawley, California (City) as of and for the fiscal years ended June 30, 2024, which collectively comprise the Local Transportation Funds Non-Transit 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 Local Transportation Funds Non-Transit as of June 30, 2024, and the changes in financial position for the fiscal year then ended in accordance with accounting principles generally accepted in the United States of America.

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

Emphasis of Matter
As discussed in Note 1, the financial statements present only the Local Transportation Funds Non-Transit of the City of Brawley and do not purport to, and do not, present fairly the financial position of the City of Brawley as of June 30, 2024, the changes in its financial position, or, where applicable, its cash flows for the fiscal year then ended in accordance with accounting principles generally accepted in the United States of America. Our opinions are not modified with respect to this matter.

Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of these 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.

Other Matter
Prior Year Comparative Information
The financial statements include summarized prior-year comparative information. Such information does not include sufficient detail to constitute a presentation in conformity with accounting principles generally accepted in the United States of America. Accordingly, such information should be read in conjunction with the Local Transportation Funds Non-Transit’s financial statements for the year ended June 30, 2023, from which such summarized information was derived.

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

In performing an audit in accordance with GAAS and GAS, 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 Transportation Fund’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 Transportation Fund’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.
5a.2
-3-
Supplementary Information
Our audit was conducted for the purpose of forming opinions on the Local Transportation Funds NonTransit of the City of Brawley. The accompanying supplementary information, such as the Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual are presented for purposes 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 basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the supplementary information is fairly stated, in all material respects, in relation to the basic financial statements as a whole.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated September 16, 2025, on our consideration of the City’s internal control over the Local Transportation Funds Non-Transit’s financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control over the Local Transportation Funds Non-Transit’s financial reporting and compliance.

San Bernardino, California
September 16, 2025
5a.2

CITY OF BRAWLEY
LOCAL TRANSPORTATION FUNDS – NON-TRANSIT

BALANCE SHEET
JUNE 30, 2024
(WITH COMPARATIVE DATA FOR PRIOR YEAR)
The accompanying notes are an integral part of these financial statements. -4-
2023
Bus Benches Pedestrians
and and Bicycles
Shelters Fund Fund
Article 8(e) Article 3 Total Total
ASSETS
Cash and investments 383,693 $ 153,223 $ 536,916 $ 474,086 $ Interest receivable 602 423 1,025 779
Due from other governments 61,890 29,183 91,073 176,529 Total Assets 446,185 $ 182,829 $ 629,014 $ 651,394 $

LIABILITIES, DEFERRED INFLOWS,

AND FUND BALANCES

LIABILITIES
Accounts payable 14,266 $ - $ 14,266 $ 205 $
Total Liabilities 14,266 - 14,266 205

DEFERRED INFLOWS OF RESOURCES
Unavailable revenue - - - 176,529
Total Deferred Inflows of Resources - - - 176,529

FUND BALANCES
Restricted for transportation 431,919 182,829 614,748 474,660 Total Fund Balances 431,919 182,829 614,748 474,660
Total Liabilities, Deferred Inflows,
and Fund Balances $ 446,185 $ 182,829 $ 629,014 $ 651,394 2024
5a.2

CITY OF BRAWLEY
LOCAL TRANSPORTATION FUNDS – NON-TRANSIT

STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FOR THE FISCAL YEAR ENDED JUNE 30, 2024
(WITH COMPARATIVE DATA FOR PRIOR YEAR)
The accompanying notes are an integral part of these financial statements. -5-
2023
Bus Benches Pedestrians
and and Bicycles
Shelters Fund Fund
Article 8(e) Article 3 Total Total

REVENUES
Use of money and property 10,329 $ 6,647 $ 16,976 $ $ 1,123 Intergovernmental - TDA/LTF 184,932 82,670 267,602 -
Total Revenues 195,261 89,317 284,578 1,123

EXPENDITURES
Salaries and wages 344 - 344 1,172
Supplies and materials 12,192 - 12,192 18,734
Services 15,660 - 15,660 2,817
Total Expenditures 28,196 - 28,196 22,723

OTHER FINANCING SOURCES (USES)
Transfer In - - - -
Transfers out - (116,294) (116,294) -
Total other financing sources (uses) - (116,294) (116,294) - Excess of Revenues Over (Under) Expenditures 167,065 (26,977) 140,088 (21,600) Fund balances, beginning of year 264,854 209,806 474,660 496,260 Fund balances, end of year $ 431,919 $ 182,829 $ 614,748 $ 474,660 2024
5a.2

CITY OF BRAWLEY
LOCAL TRANSPORTATION FUNDS – NON-TRANSIT

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2024
-6-
NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Financial Reporting Entity
The Local Transportation Funds – Non-Transit are special revenue funds of the City of Brawley (City) and the financial statements of the funds are included in the basic financial statements of the City. The financial statement of the Local Transportation Funds do not purport to present the financial position or results of operations of the City of Brawley, California.

The accounting policies of the Transportation Funds are in conformity with generally accepted accounting principles in the United States applicable to governmental units. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing accounting and financial reporting principles.

Basis of Accounting
The Local Transportation Funds – Non-Transit are accounted for using the current financial resources measurement focus and the modified accrual basis of accounting whereby revenues are recognized when they become both measurable and available to finance expenditures of the current period and expenditures are generally recognized when the related fund liabilities are incurred. The City considers all revenues reported in the governmental funds to be available if the revenues are collected within sixty days after fiscal year-end. Expenditures are recorded when the related fund liability is incurred, except for principal and interest on long-term debt, claims and judgments, and compensated absences, which are recognized as expenditures to the extent that they have matured.

Grant revenues are recognized in the fiscal year in which all eligibility requirements are met.

Under the terms of grant agreements, the City may fund certain programs with a combination of cost-reimbursement grants, categorical block grants, and general revenues. Thus, both restricted and unrestricted net position may be available to finance program expenditures/expenses. The City’s policy is to first apply restricted grant resources to such programs, followed by general revenues if necessary.

Use of Estimates
The preparation of financial statements in conformity with generally accepted accounting principles in the United States requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.
5a.2

CITY OF BRAWLEY
LOCAL TRANSPORTATION FUNDS – NON-TRANSIT

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2024
-7-
NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Cash and Cash Equivalents
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. The City follows the practice of pooling cash and investments of all funds except for funds required to be held by outside fiscal agents under the provisions of bond indentures and funds for the Successor Agency to the Brawley Community Redevelopment Agency. Cash equivalents have an original maturity date of three months or less from the date of purchase. The cash and investments reported in the Local Transportation Funds-Non-Transit are part of the City's pooled cash and investments. The Local Transportation Funds-Non-Transit does not own individual investments.

NOTE 2: INTERGOVERNMENTAL ALLOCATION – TDA/LTF
The City was allocated the following funds:

Article Fund Section
8(e) LTF 99233.3 61,890 $
3 LTF 99234 29,183
$ 91,073
The remaining revenues reported in each fund were received in the fiscal year ending June 30, 2024, however pertained to a prior year allocation.

NOTE 3: INTERNAL CONTROL OVER FINANCIAL REPORTING
As part of our audit, procedures were performed of the City’s system of internal control to the extent we considered necessary to evaluate the system as required by auditing standards generally accepted in the United States of America. Under these standards, the purpose of such evaluation is to establish a basis for reliance on the system of internal accounting control in determining the nature, timing, and extent of other auditing procedures that are necessary for expressing an opinion on the financial statements. No material weaknesses in internal control were discovered.
5a.2

SUPPLEMENTARY INFORMATION
5a.2

CITY OF BRAWLEY
LOCAL TRANSPORTATION FUNDS – NON-TRANSIT

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL – ARTICLE 8(e)
FOR THE FISCAL YEAR ENDED JUNE 30, 2024
-8-
Variance
Final with Final
Budget Actual Budget

REVENUES
Use of money and property 1,000 $ 10,329 $ 9,329 $
Intergovernmental - TDA/LTF 60,000 184,932 124,932
Total Revenues 61,000 195,261 134,261

EXPENDITURES
Salaries and wages 8,250 344 7,906
Supplies and materials 14,896 12,192 2,704
Services 10,200 15,660 (5,460)
Total Expenditures 33,346 28,196 5,150
Net change in fund balance 27,654 167,065 139,411
Fund balance, beginning of year 264,854 264,854 -
Fund balance, end of year 292,508 $ 431,919 $ 139,411 $ 5a.2

CITY OF BRAWLEY
LOCAL TRANSPORTATION FUNDS – NON-TRANSIT

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL – ARTICLE 3
FOR THE FISCAL YEAR ENDED JUNE 30, 2024
-9-
Variance
Final with Final
Budget Actual Budget

REVENUES
Use of money and property 1,000 $ 6,647 $ 5,647 $
Intergovernmental - TDA/LTF 26,000 82,670 56,670
Total Revenues 27,000 89,317 62,317

EXPENDITURES
Supplies and materials 933 - 933
Total Expenditures 933 - 933
Excess of Revenues Over (Under) Expenditures 26,067 89,317 63,250

OTHER FINANCING SOURCES (USES)
Transfers out to City (137,204) (116,294) 20,910
Total other financing sources (uses) (137,204) (116,294) 20,910 Net change in fund balance (111,137) (26,977) 84,160
Fund balance, beginning of year 209,806 209,806 -
Fund balance, end of year 98,669 $ 182,829 $ 84,160 $
5a.2
Tel. 909-889-0871 | www.ramscpa.net | 735 E. Carnegie Dr. Suite 100, San Bernardino, CA 92408

CERTIFIED PUBLIC ACCOUNTANTS
-10-
INDEPENDENT AUDITORS’ REPORT ON INTERNAL CONTROL

OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN

AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT

AUDITING STANDARDS
City Council of the City of Brawley
Brawley, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the Local Transportation Funds Non-Transit of the City of Brawley, California (the City), as of and for the year ended June 30, 2024, and the related notes to the financial statements, which collectively comprise the City’s Local Transportation Funds Non-Transit’s basic financial statements, and have issued our report thereon dated September 16, 2025.

Report on Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City’s internal control over the Local Transportation Funds Non-Transit’s financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, we do not express an opinion on the effectiveness of the City’s internal control.

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

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that were not identified. 5a.2
-11-
Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the Local Transportation Funds Non-Transit’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, including Transportation Development Act §99400 (a), the California Code of Regulations, and the rules and regulations of the Imperial Valley Association of Governments. In our audit, we performed, to the extent applicable, the tasks contained in Section 6664 of Title 21 of the California Code of Regulations, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards, including §99400 (a), the California Code of Regulations, and the rules and regulations of the Imperial Valley Association of Governments. In our audit, we performed, to the extent applicable, the tasks contained in Section 6664 of Title 21 of the California Code of Regulations.

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

San Bernardino, California
September 16, 2025
5a.2
City of Brawley
Brawley, California
Single Audit Report on Federal Awards
Year Ended June 30, 2024

CITY OF BRAWLEY

SINGLE AUDIT REPORT ON FEDERAL AWARDS
YEAR ENDED JUNE 30, 2024

TABLE OF CONTENTS
Page
Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance With Government Auditing Standards

1 Report on Compliance for Each Major Federal Program; Report on Internal Control Over Compliance; and Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance

3 Schedule of Expenditures of Federal Awards 6

Notes to the Schedule of Expenditures of Federal Awards 7

Schedule of Findings and Questioned Costs 8

Summary Schedule of Prior Audit Findings
Corrective Action Plan
15 16

Tel. 909-889-0871 | www.ramscpa.net | 735 E. Carnegie Dr. Suite 100, San Bernardino, CA 92408

CERTIFIED PUBLIC ACCOUNTANTS
-1-

REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND

OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN

ACCORDANCE WITH

GOVERNMENT AUDITING STANDARDS
Independent Auditor’s Report
To the Honorable City Council
Town of Brawley, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States (Government Auditing Standards), the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Brawley (the entity) as of and for the year ended June 30, 2024, and the related notes to the financial statements, which collectively comprise the entity’s basic financial statements, and have issued our report thereon dated September 16, 2025.

Report on Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the entity’s internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control.

Accordingly, we do not express an opinion on the effectiveness of the entity’s internal control.

Our consideration of internal control was for the limited purpose described in the preceding paragraph and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that have not been identified. However, as described in the accompanying Schedule of Findings and Questioned Costs, we identified certain deficiencies in internal control that we consider to be material weaknesses and significant deficiencies.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected, on a timely basis. We consider the deficiencies described in the accompanying Schedule of Findings and Questioned Costs as items 2024-001 and 2024-002 to be material weaknesses.

A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. We consider the deficiencies described in the accompanying Schedule of Findings and Questioned Costs as items 2024-003 to be significant deficiencies. -2-
Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the entity’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed instances of noncompliance or other matters that are required to be reported under Government Auditing Standards, and which are described in the accompanying Schedule of Findings and Questioned Costs as items 2024-004 and 2024-005.

Entity’s Response to Findings
Government Auditing Standards requires the auditor to perform limited procedures on the entity’s response to the findings identified in our audit and described in the accompanying Schedule of Findings and Questioned Costs. The entity’s response was not subjected to the other auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on the response.

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

San Bernardino, California
September 16, 2025
Tel. 909-889-0871 | www.ramscpa.net | 735 E. Carnegie Dr. Suite 100, San Bernardino, CA 92408

CERTIFIED PUBLIC ACCOUNTANTS
-3-
REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM; REPORT ON INTERNAL CONTROL OVER COMPLIANCE; AND REPORT ON SCHEDULE OF EXPENDITURES OF FEDERAL

AWARDS REQUIRED BY THE UNIFORM GUIDANCE
Independent Auditor's Report
To the Honorable City Council
City of Brawley, California
Report on Compliance for Each Major Federal Program
Opinion on Each Major Federal Program
We have audited the City of Brawley’s (the City) compliance with the types of compliance requirements identified as subject to audit in the OMB Compliance Supplement that could have a direct and material effect on each of the City’s major federal programs for the year ended June 30, 2024. The City’s major federal programs are identified in the summary of auditor’s results section of the accompanying schedule of findings and questioned costs.

In our opinion, the City complied, in all material respects, with the compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2024.

Basis for Opinion on Each Major Federal Program
We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America (GAAS); the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States (Government Auditing Standards); and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Our responsibilities under those standards and the Uniform Guidance are further described in the Auditor’s Responsibilities for the Audit of Compliance section of our report.

We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with 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 opinion on compliance for each major federal program. Our audit does not provide a legal determination of the City’s compliance with the compliance requirements referred to above.

Responsibilities of Management for Compliance
Management is responsible for compliance with the requirements referred to above and for the design, implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules and provisions of contracts or grant agreements applicable to the City’s federal programs.
-4-
Auditor’s Responsibilities for the Audit of Compliance
Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fraud or error, and express an opinion on the City’s compliance based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS, Government Auditing Standards, and the Uniform Guidance will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance requirements referred to above is considered material, if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about the City’s compliance with the requirements of each major federal program as a whole.

In performing an audit in accordance with GAAS, Government Auditing Standards, and the Uniform Guidance, we:
 Exercise professional judgment and maintain professional skepticism throughout the audit.  Identify and assess the risks of material noncompliance, 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 City’s compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances.
 Obtain an understanding of the City’s internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control over compliance. Accordingly, no such opinion is expressed.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that we identified during the audit.

Other Matters
The results of our auditing procedures disclosed an instance of noncompliance which is required to be reported in accordance with the Uniform Guidance and which is described in the accompanying schedule of findings and questioned costs as items 2024-004 and 2024-005. Our opinion on each major federal program is not modified with respect to these matter. Government Auditing Standards requires the auditor to perform limited procedures on the City’s response to the noncompliance findings identified in our compliance audit described in the accompanying schedule of findings and questioned costs. The City’s response was not subjected to the other auditing procedures applied in the audit of compliance and, accordingly, we express no opinion on the response.
-5-
Report on Internal Control Over Compliance
A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance.

Our consideration of internal control over compliance was for the limited purpose described in the Auditor’s Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies in internal control over compliance. Given these limitations, during our audit we did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. However, material weaknesses or significant deficiencies in internal control over compliance may exist that were not identified.

Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, no such opinion is expressed.

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

Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City 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. We issued our report thereon, dated September 16, 2025, which contained unmodified opinions on those financial statements. Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the basic financial statements. The accompanying schedule of expenditures of federal awards is presented for purposes of additional analysis as required by the Uniform Guidance and is 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 basic financial statements and certain additional procedures including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the schedule of expenditures of federal awards is fairly stated in all material respects in relation to the basic financial statements as a whole.

San Bernardino, California
September 16, 2025

CITY OF BRAWLEY

SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Year Ended June 30, 2024
See accompanying notes to the schedule of expenditures of federal awards. -6-
Assistance Pass-Through Amount
Listing Program Federal Provided to
Federal Grantor/Pass-Through Grantor/Program Title Number Number Expenditures Subrecipients U.S. Department of Housing and Urban Development
Passed through the State of California Housing and
Community Development Department:

CDBG - Entitlement/Special Purpose Grants Cluster:

Community Development Block Grant/Entitlement Grants 14.218 21-CDBG-PI-00028 340,910 $ Community Development Block Grant/Entitlement Grants 14.218 21-CDBG-PI-00029 332,675 - Total CDBG - Entitlement/Special Purpose Grants Cluster - 673,585 Community Development Block Grant/Entitlement Grants 14.228 18-CDBG-12905 28,767 - Total U.S. Department of Housing and Urban Development - 702,352 U.S. Department of Justice
Direct Assistance:
2021 COPS Hiring Program 16.710 2020-UM-WX-0077 46,759 - 2022 COPS Hiring Program 16.710 15JCOPS-22-GG-03364-UHPX 247,387 - Total AL 16.710 - 294,146
Homeland Security Investigations (ICAC) 16.543 ICAC 7,061 - 2023 Edward Byrne Memorial Justice 16.738 15PBJA-23-GG-03134-JAGX 10,875 - 2023 Rural and Small Department Violent Crime Reduction Program 16.039 15PBJA-23-GG-05320-RURA 32,735 - Equitable Sharing Program (Federal Asset Forfeiture) 16.922 Unknown 37,393 - Total U.S. Department of Justice - 382,210
Executive Office of the President
Direct Assistance:

High Intensity Drug Trafficking Areas Program 95.001 HIDTA IV Best 70,324 - Total Executive Office of the President - 70,324
U.S. Department of Transportation
Direct Assistance:

Airport Improvement Program 20.106 3-06-0028-023-2022 140,232 - Passed through the State of California Department of Transportation:

Highway Planning and Construction 20.205 CML- 5167 (045) - - Highway Planning and Construction 20.205 CML-5167 (044) - - Highway Planning and Construction 20.205 STPL -5167 (043) 513,155 - Total AL 20.205 - 513,155
Direct Assistance:

Selective Traffic Enforcement Program (STEP) 20.608 PT24018 8,386 - Highway Safety Cluster:

Selective Traffic Enforcement Program (STEP) 20.600 PT24018 16,310 - Traffic Records Improvement Project 20.616 TR24005 90,123 - Total Highway Safety Cluster - 106,433
Total U.S. Department of Transportation - 768,206
U.S. Department of the Treasury
Passed through the State of California Office of Emergency Services American Rescue Plan Act 21.027 Unknown 3,493,258 -
Total U.S. Department of the Treasury - 3,493,258
U.S. Department of Homeland Security
Direct Assistance:

Homeland Security Grant Program 97.067 OPSG 147,658 -
Homeland Security Investigations (OCDETF) 97.067 SLOT-SW-CAS-0880H 6,134 - Homeland Security Investigations 97.067 SLOT SW-CAS-0851H 3,158 - Total AL 97.067 - 156,950
Total U.S. Department of Homeland Security - 156,950
Total Expenditures of Federal Awards 5,573,300 $ - $

CITY OF BRAWLEY

NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Year Ended June 30, 2024
-7-
(1) Summary of Significant Accounting Policies Applicable to the Schedule of Expenditures of Federal Awards.
(a) Scope of Presentation
The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal activity of the City of Brawley (City) under programs of the federal government for the year ended June 30, 2024. The information on this Schedule is prepared in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the City, it is not intended to and does not present the financial position, changes in net position or cash flows, where applicable, of the City. (b) Basis of Accounting
The expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following, the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown in the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. (c) Subrecipients
The City passes certain federal awards received from the U.S. Department of Housing and Urban Development to subrecipients. The City has certain compliance responsibilities, such as monitoring its subrecipients to help assure they use these subawards as authorized by laws, regulations, and the provisions of contracts or grant agreements, and that subrecipients achieve the award’s performance goals. There were no amounts passed through to subrecipients in the fiscal year ending June 30, 2024. (d) De Minimis Indirect Cost Rate
The City did not elect to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

CITY OF BRAWLEY

SCHEDULE OF FINDINGS AND QUESTIONED COSTS
Year Ended June 30, 2024
-8-
SECTION I: SUMMARY OF AUDITOR'S RESULTS
Financial Statements
accordance with GAAP: Unmodified
Internal control over financial reporting:

Material weakness(es) identified? X Yes No
Significant deficiency(ies) identified? X Yes None Reported Noncompliance material to financial
statements noted? X Yes No
Federal Awards
Internal control over major programs:

Material weakness(es) identified? Yes X No
Significant deficiency(ies) identified? Yes X None Reported Type of auditor's report issued on compliance for major federal programs: Unmodified Any audit findings disclosed that
are required to be reported in
accordance with section 2CFR
200.516(a)? Yes X No
Identification of major federal programs:

CFDA Number

21.027
Dollar threshold used to distinguish
between type A and type B programs: $750,000
Auditee qualified as low-risk auditee? Yes X No
Name of Federal Programs
Type of report the auditor issued on whether the financial statements audited were prepared in American Rescue Plan Act

CITY OF BRAWLEY

SCHEDULE OF FINDINGS AND QUESTIONED COSTS
Year Ended June 30, 2024
-9-
SECTION II: FINANCIAL STATEMENT FINDINGS
Finding 2024-001 – Year-End Closing
Material Weakness
Criteria
The City is required to prepare and submit financial statements prepared in accordance with generally accepted accounting principles (GAAP) and applicable governmental accounting standards. Timely and accurate financial reporting is essential to maintain compliance with regulatory requirements and support informed decision-making.

Condition
The City experienced significant delays in completing its annual audit due to excessively late financial statement preparation and inefficiencies in the year-end closing procedures. The lack of timely and accurate financial reporting impairs the City’s ability to meet regulatory deadlines and ensure transparency in its financial operations.

Cause
The delays and deficiencies in financial statement preparation were primarily due to inadequate internal controls over the financial reporting process, insufficient staffing or training in accounting functions, and ineffective communication among departments responsible for financial reporting. Additionally, the implementation of a new accounting software caused unforeseen challenges, including technical issues, data migration complexities, and extended processing times, which further disrupted the financial closing process.

Effect
The late completion of the audit resulted in noncompliance with reporting deadlines, potential penalties, and a lack of reliable financial data for stakeholders. Additionally, the inefficiencies in the closing procedures increased the risk of material misstatements, errors, and omissions in the financial statements, which could impact the accuracy and integrity of the City’s financial position.

Recommendation
We recommend that the City implement stronger internal controls over the financial reporting process, including: Establishing a structured and documented year-end closing schedule with clear responsibilities and deadlines.
 Providing additional training to accounting personnel to ensure proficiency in governmental accounting standards and the newly implemented accounting software.  Enhancing communication and coordination among finance staff to ensure timely reconciliation and review of financial records.
 Investing in financial management systems or resources to improve efficiency and accuracy in financial reporting, while ensuring proper testing and contingency plans for future software implementations.

Management Response
See corrective action plan.

CITY OF BRAWLEY

SCHEDULE OF FINDINGS AND QUESTIONED COSTS
Year Ended June 30, 2024
-10-
SECTION II: FINANCIAL STATEMENT FINDINGS, CONTINUED
Finding 2024-002 – Bank Reconciliation Review
Material Weakness
Criteria
Regular and timely bank reconciliations are a fundamental internal control requirement to ensure the accuracy of financial records and the detection of discrepancies. Government accounting standards require entities to perform and document reconciliations as part of their financial management practices.

Condition
The City did not complete bank reconciliations in a timely and consistent manner, leading to incomplete and late reconciliations. This issue increases the risk of undetected errors, misstatements, and potential fraud.

Cause
The delays in completing bank reconciliations were due to inadequate staffing, insufficient training, and a lack of structured processes to ensure timely completion. Additionally, workflow inefficiencies and competing priorities within the finance department further contributed to the issue.

Effect
Failure to perform timely bank reconciliations increases the risk of financial reporting errors, undetected misappropriation of funds, and inaccurate cash balances. This issue can undermine stakeholders' confidence in the reliability of financial information and create difficulties in financial decision-making.

Recommendation
We recommend that the City strengthen its internal controls over bank reconciliations by:
 Implementing a formal reconciliation schedule with clear deadlines and accountability.  Providing additional training to finance personnel on best practices for timely and accurate reconciliations.
 Allocating sufficient resources to ensure reconciliations are completed consistently.  Regularly reviewing reconciliation reports and promptly addressing any discrepancies.  Exploring automation tools or financial management systems to improve the efficiency of the reconciliation process.

Management Response
See corrective action plan.

CITY OF BRAWLEY

SCHEDULE OF FINDINGS AND QUESTIONED COSTS
Year Ended June 30, 2024
-11-
SECTION II: FINANCIAL STATEMENT FINDINGS, CONTINUED
Finding 2024-003 – Segregation of Duties
Significant Deficiency
Criteria
Having appropriate segregation of duties within the IT environment is important to ensure that physical security and access to programs and data are appropriately controlled to prevent modification, damage or loss of data.

Condition
During our audit of the City, we noted a lack of segregation of duties within the disbursement process.

The accounts payable staff has the ability to add/remove vendors along with performing additional functions in the accounts payable process.

Cause
The City does not have appropriate segregation of duties within the disbursements processing function.

Effect
Unauthorized changes in vendors could be made without detection of the Finance Department and have the potential of the creation of fictitious vendors.

Recommendation
As stated above, an adequate segregation of duties requires that one individual does not handle a transaction from its inception to its completion. We believe it is important for management and the City Council to be aware that whenever there is a lack of segregation of duties, the system is far more susceptible to errors or other irregularities, either intentional or unintentional, not being discovered. It is recommended that the City restrict the ability to add/remove vendors to another more appropriate individual.

Management Response
See corrective action plan.

CITY OF BRAWLEY

SCHEDULE OF FINDINGS AND QUESTIONED COSTS
Year Ended June 30, 2024
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SECTION II: FINANCIAL STATEMENT FINDINGS, CONTINUED
Finding 2024-004 – Debt Reporting
Noncompliance
Criteria
In order to maintain compliance with bond requirements, annual filings must be made in a timely manner to Electronic Municipal Market Access (EMMA).

Condition
During the audit, we noted reporting of continuing disclosure on the Tax Allocation Refunding Bonds Series 2016A, and the Taxable Pension Obligation Bonds Series 2017 had not been submitted to Electronic Municipal Market Access (EMMA) agency in a timely manner.

Cause
Due to the delay of financial reporting and issuance of the June 30, 2023 financial statements, the City fell out of compliance with the requirements noted above.

Effect
The City is not in compliance with bond reporting requirements.

Recommendation
We recommend the City prioritize timely financial reporting in the future to allow for timely reporting to EMMA.

Management Response
See corrective action plan.

CITY OF BRAWLEY

SCHEDULE OF FINDINGS AND QUESTIONED COSTS
Year Ended June 30, 2024
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SECTION II: FINANCIAL STATEMENT FINDINGS, CONTINUED
Finding 2024-005 – Single Audit Filing
Noncompliance
Criteria
Per the Code of Federal Regulations, Title 2, Subtitle A, Chapter II, Part 200.507(c)(1), regulations state the audit must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period.

Condition
The City was subject to a single audit as more than $750,000 of federal funds were expended during the fiscal year. As of the date of the issuance of the financial statements, the single audit has not been completed and therefore not submitted to the federal clearinghouse or other relevant granting agencies within the prescribed deadline.

Cause
Due to delay of financial reporting and issuance of the June 30, 2024, financial statements, the City fell out of compliance with the requirements noted above.

Effect
The City has put their federal funding status at risk for the delays in reporting.

Questioned Costs
None.

Recommendation
We recommend the City implemented internal controls to perform a timely closing of the audit, which would include the preparation of the schedule of expenditures of federal awards. This would allow for the timely submission of required report to the federal government.

Managements Response
See Corrective Action Plan.

CITY OF BRAWLEY

SCHEDULE OF FINDINGS AND QUESTIONED COSTS
Year Ended June 30, 2024
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SECTION III. FEDERAL AWARD FINDINGS
None identified.

CITY OF BRAWLEY

SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
Year Ended June 30, 2024
-15-
CURRENT STATUS OF PRIOR YEAR FINDINGS:

Finding 2023-001 Significant Deficiency
Not implemented; reported as Finding 2024-001.

Finding 2023-002 Significant Deficiency
Corrective action taken.

City of Brawley, Finance Department
400 Main Street
Brawley, CA 92227
760-344-8941
September 19, 2025
Rogers, Anderson, Malody & Scott, LLP
735 E Carnegie Drive, Suite 100
San Bernardino, Ca 92408
Re: Management response to Schedule of Findings and Questioned Costs for Audit Yearended June 30, 2024 We appreciate the thorough review conducted by Rogers, Anderson, Malody & Scott, LLP and the identification of areas for improvement in our financial reporting processes. We value your insights and are committed to addressing the findings to enhance our internal controls and ensure compliance with regulatory standards. Below, we provide our formal responses to the audit findings and detail our corrective action plans.

Management Response to Finding 2024-001: Year-End Closing We acknowledge the finding and agree with the recommendations provided and have developed a Corrective Action Plan to address the issues identified.

Action Plan:

1. Formal Policy Implementation:
o We will develop and implement a formal policy that mandates the review and approval of all adjusting journal entries by management before the fiscal year-end close. This policy will be documented and communicated to all relevant staff. o The policy will outline specific procedures and timelines for the preparation, review, and approval of adjusting journal entries to ensure compliance with GAAP.

2. Training and Development:
o We will organize comprehensive training sessions for all staff involved in the yearend closing process. This training will focus on the importance of internal controls, accurate financial reporting, and adherence to our new policies and procedures. o The training program will be developed and conducted by our finance team in collaboration with external experts and resources if necessary.

3. Periodic Review of Financial Statements:
o Management will implement a structured process for periodic reviews of financial statements throughout the fiscal year. This will include interim reviews to ensure accuracy and completeness before the year-end close.
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o A review schedule will be established, and management will ensure that reviews are performed in a timely manner to avoid last-minute delays.

Monitoring and Follow-Up:
x We will establish a monitoring system to track the implementation of these corrective actions and assess their effectiveness. Regular follow-up meetings will be scheduled to review progress and make necessary adjustments.

Management Response to Finding 2024-002: Bank Reconciliation Review The City concurs with the finding. We recognize the importance of timely and accurate bank reconciliations as a critical internal control to ensure the integrity of financial reporting, detect discrepancies, and safeguard public funds.

To address this finding, the City has taken the following corrective actions:
x Formal Reconciliation Schedule: A monthly reconciliation schedule has been established with defined deadlines. Reconciliations will be completed within 45 days of month-end close.
x Accountability: The Finance Director will review and sign off on all reconciliations to ensure timely completion and accuracy.
x Training: Finance staff assigned to bank reconciliations have received additional training on reconciliation procedures and best practices. x Resource Allocation: Duties have been restructured within the Finance Department to ensure sufficient resources are dedicated to reconciliation and review.

These measures are intended to strengthen internal controls, improve efficiency, and ensure reconciliations are completed consistently and on time. In November 2024, the City hired an Accountant dedicated to completing and processing bank reconciliations.

Management Response to Finding 2024-003: Segregation of Duties The City concurs with the finding. We acknowledge that adequate segregation of duties is critical to reducing the risk of unauthorized transactions and strengthening internal controls within the disbursement process.

To address this issue, the City has taken and will continue to implement the following corrective actions:
x Vendor Maintenance Restriction: Accounts Payable staff will no longer have the ability to add or remove vendors. This function was reassigned to the Accountant effective January 2025.
x System Controls: The City is reviewing system permissions to ensure appropriate segregation of duties is embedded in the financial management system. x Monitoring and Review: A monthly vendor change report will be generated and reviewed by the Assistant Finance Director to confirm that all vendor additions or modifications are valid and properly supported.
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x Training: Staff have received updated training on their roles and responsibilities under the revised process to ensure compliance.

These measures will ensure that no single individual has the ability to initiate, authorize, and complete a vendor transaction. The City anticipates full implementation of these controls by October 30th, 2025.

Management Response to Finding 2024-004: Debt Reporting The City concurs with the finding. We recognize the importance of timely EMMA reporting to maintain compliance with bond covenants and to preserve transparency and credibility with stakeholders and bondholders.

To address this issue, the City has taken the following corrective actions:
x Assignment of Responsibility: The Finance Director has formally assigned responsibility for preparing and submitting EMMA filings to the Assistant Finance Director, with oversight and review by the Finance Director. x Compliance Calendar: A debt compliance calendar has been established to track all reporting deadlines, including EMMA continuing disclosure requirements, with reminders set well in advance of due dates.
x Integration with Audit Timeline: The City will ensure financial reporting timelines are closely monitored so that delays in audit issuance do not impact required EMMA filings.

If necessary, draft financial information will be used to ensure timely submission. x Ongoing Monitoring: A quarterly review of debt compliance obligations will be performed by Finance management to confirm reporting requirements are met.

The City anticipates that these measures will ensure all future EMMA filings are completed accurately and on time.

Management Response to Finding 2024-005: Single Audit Filing The City concurs with the finding. We recognize the importance of timely completion and submission of the Single Audit to the Federal Audit Clearinghouse (FAC) to ensure compliance with federal regulations and to protect continued access to federal funding.

To address this issue, the City has implemented and will continue to strengthen the following corrective actions:
x Audit Timeline Management: A formal audit timeline has been established, including deadlines for the preparation of the Schedule of Expenditures of Federal Awards (SEFA) and coordination with auditors.
x Early Preparation of SEFA: The Finance Department will prepare the SEFA in advance of the year-end close to minimize delays in audit testing. x Resource Allocation: Additional staffing and cross-training have been implemented within the Finance Department to ensure adequate coverage and support for timely audit preparation.
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x Oversight and Accountability: The Finance Director will monitor progress against the audit timeline and report quarterly to the City Manager on compliance with reporting deadlines.
x Continuous Improvement: The City is evaluating options for workflow improvements and financial system enhancements to further streamline reporting and audit preparation.

These measures are intended to ensure that all future Single Audits are completed and submitted within the prescribed federal deadlines. The City anticipates full compliance beginning with the June 30, 2025 audit cycle.

We are dedicated to improving our internal controls and financial reporting processes to address the findings and prevent their recurrence. We value the recommendations provided and appreciate your assistance in strengthening our financial management practices. Should you require any further information or wish to discuss our action plans in more detail, please do not hesitate to contact us.

Silvia Luna
Finance Director
City of Brawley
[email protected]
(760)-344-8941
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City of Brawley
City Council
September 16, 2025
Closed Session Agenda Item No. 5b

STAFF REPORT
To: City Council
From: Rebecca Terrazas-Baxter, City Manager
Prepared by: William Smerdon, City Attorney
Subject: Review and Approve Joint Exploratory Property Disposal Agreement RECOMMENDATION:

Review and approve Joint Exploratory Property Disposal Agreement with Brawley Elementary School District, (“BESD”)
BACKGROUND INFORMATION:

BESD approached the City proposing an agreement whereby BESD would market for sale the real property at the corner of Dogwood Road and River Drive. The property consists of two parcels, and in order to sell it, the City would have to release a restriction in the deed of one of the parcels.

The restriction provides that the parcel must be used as a park, and if it is not developed as a park, the title to the parcel would revert to the City, (“the reverter interest”). BESD proposed to split the proceeds of the sale of the real property that is burdened with the reverter interest with the City in exchange for the City agreeing to release its reverter interest.

This matter has been discussed with Council in closed session, and it was on the agenda for consideration in open session, in order to make sure that the public had an opportunity to express any concerns about the proposed agreement. There was no negative feedback from the public during the open session item. Council directed staff to negotiate an agreement with BESD for Council’s consideration.

BESD took the initiative to prepare a draft agreement and forwarded it to the City Manager for consideration. The City Manager and City Attorney reviewed the proposed agreement and proposed revisions to the same. BESD accepted the revisions. A draft agreement, which was approved by the Brawley Elementary School District Board of Trustees on September 9, 2025, is attached for Council’s consideration.

FISCAL IMPACT:

Unknown at this time, however upon the sale of the property the City will experience a positive financial impact which is of course dependent on the final sale price of the subject property.

ALTERNATIVES:

The Council may decline BESD’s proposal altogether, or may direct staff to propose additional revisions to the agreement.
5b
ATTACHMENTS:

1. Draft Joint Exploratory Property Disposal Agreement
REPORT COORDINATED WITH (other than person preparing the staff report):

The staff report was prepared by the City Attorney. The City Attorney has reviewed and revised the proposed agreement.

REPORT APPROVAL(S):

Staff, Title or Consultant, Agency Status – Date of Status Rebecca Terrazas-Baxter, City Manager Approved – Date
5b
1 54068273.1/005194.00077

JOINT EXPLORATORY PROPERTY DISPOSAL AGREEMENT
This AGREEMENT is made and entered into this _________ day of ___________ in the year 20___ (the “Effective Date”), between the BRAWLEY ELEMENTARY SCHOOL DISTRICT, hereinafter referred to as (“District”), and the CITY OF BRAWLEY, hereinafter referred to as “City”. The District and the City are sometimes referred to herein as a “Party” and collectively as the “Parties.” This AGREEMENT is made with reference to the following facts:

WHEREAS, the District owns specific real property identified as APN 046-349-004-000 and as further depicted in Exhibit A attached hereto and incorporated by this reference (“the Property”);
WHEREAS, the Parties wish to explore potentially selling, leasing, or otherwise disposing of the Property;
WHEREAS, the Property’s current grant deed provides that the City holds a “reverter right” to the Property. The City is willing to release its reverter right to the Property in the event that the District enters into a purchase and sale agreement with a qualified buyer of the property, pursuant to the terms and conditions set forth below;
WHEREAS, the Partiesfurther agree to work together to explore disposing of the Property pursuant to the terms set forth herein.

NOW, THEREFORE, the Parties hereto agree that the above recitals are true and correct, and further as follows:

1. Disposal Requirements. The District shall be solely responsible for taking all actions necessary to comply with all laws applicable and required to dispose of the Property including, but not limited to, the “surplus property” requirements set forth in the Education Code.

The District shall have sole authority to determine the requirements applicable to the Property and the process used to comply with such legal requirements, including but not limited to, forming a “7-11 Surplus Property Advisory Committee” and seeking a waiver from the California Department of Education to use a “Request for Proposal” process to pursue disposing of the Property.

2. Deed Restrictions. For good and valuable consideration which is recited in paragraph 4 below, the City hereby agrees that in the event that the District is able to negotiate a sale of the Property, the City shall take all actions necessary to remove it’s reverter right in the Property that provides that the Property shall be used for the construction of a park or similar public recreation facility. Specifically, the Parties shall prepare and deliver to escrow a “Quitclaim Deed” and/or any other required document to release the City’s reverter interest in the and restricting the use in the Property. The sole purpose of this provision is to provide assurances to potential buyers that in the event of a sale, the City will release its interest in the Property. The parties agree and acknowledge that the City’s agreement to release its interest in the Property shall in no way imply that a subsequent purchaser of the Property shall not be required to comply with the City’s zoning and development ordinances and regulations. 5b.1
54068273.1/005194.00077

3. Disposal Process. The City hereby authorizes the District to take all actions necessary to explore disposing the Property at its sole discretion. The District through its Governing Board shall further retain sole authority to decide whether to complete the Property disposal through a written agreement between the District and the entity selected by the District to complete the acquisition of the Property.

4. Property Proceeds: The total payment received for the Property shall be the total payment made by the entity entering into a contract with the District to acquire the Property (the “Disposal Proceeds”). In the event the Property is sold, the Property Proceeds will be the total purchase price. The distribution of the Property Proceeds shall be as follows: The District will receive fifty percent (50%) of the Disposal Proceeds and the City shall receive fifty percent (50%) of the Disposal Proceeds, minus the City Cost Contribution set forth below.

5. Costs. The District shall be responsible for all costs associated with the Property disposal, including legal costs, marketing costs, the appraisal cost, and any other direct cost required to implement and complete the Property disposal process. The District’s costs may also include staffing or material costs if such cost rise above the typical administrative costs incurred by the District. The City shall reimburse the District for fifty percent (50%) of the District’s total costs (the “City Cost Contribution”) from its share of the Disposal Proceeds. The District shall track its total costs and deduct the City Cost Contribution from the City’s Disposal Proceeds as set forth above.

6. Non-Binding. The District is not obligated to complete or approve of the disposal of the Property unless and until the District’s governing board approves a final agreement for the Property’s disposal. Thus, the Parties hereby recognize that this Agreement does not constitute a guarantee or promise that the District will proceed with the disposal of the Property. Likewise, the City shall not be obligated to release its reverter interest in the Property, unless and until the District opens escrow for the sale of the Property and said release shall only be recorded upon the close of escrow.

7. Term. This Agreement shall take effect upon the Effective Date set forth herein and continue for a period of two (2) years. In the event the District does not complete the disposal of the Property before this term, the Parties may also agree to extend the Term through written amendment to this Agreement.

8. Indemnification. Both Parties shall indemnify, defend, and hold harmless the other Party (the “Indemnified Party”) from any harm, damage or claim made or incurred against the Indemnified Party arising from their act or omission the Indemnifying Party.

9. Assignment. The District and City, respectively, bind themselves, their partners, officers, successors, assigns and legal representatives to the other Party to this Agreement with respect to the terms of this Agreement. The Parties shall not assign this Agreement.

10. Governing Law. This Agreement shall be governed by the laws of the State of California.
5b.1
54068273.1/005194.00077

11. Counterparts. This Agreement may be executed in any number of counterparts, each of which shall be deemed an original, and the counterparts shall constitute one and the same instrument, all of which shall be sufficient evidence of this Agreement.

12. Severability. If any portion of this Agreement is held as a matter of law to be unenforceable, the remainder of this Agreement shall be enforceable without such provisions.

13. Notices. All notices or demands to be given under this Agreement by either Party to the other shall be in writing. At the date of this Agreement, the addresses of the Parties are as follows:

To the District: To the City:

Luis C. Panduro Rebecca Terrazas-Baxter
Superintendent City Manager
Brawley Elementary School District City of Brawley
261 “D” Street 383 Main Street
Brawley, CA 92227 Brawley, CA 92227
[email protected] [email protected]

14. Enforceable. This Agreement is not a valid or enforceable obligation approved or ratified by motion of the Governing Board of the District and the City separately.

The Parties, through their authorized representatives, have executed this Agreement as of the day and year first written above.

CITY OF BRAWLEY BRAWLEY ELEMENTARY SCHOOL

DISTRICT
By By
Print Name Print Name
Title Title
Date Date
5b.1
City of Brawley
City Council
October 07, 2025
Agenda Item No 5c

STAFF REPORT
To: City Council
From: Tim Kelley, Council Member
Prepared by: Rebecca Terrazas-Baxter, City Manager
Subject: Resolution Opposing California Proposition 50 – Use of Legislative Congressional Redistricting Map Amendment
RECOMMENDATION:

Adopt a Resolution of the City Council of the City of Brawley, California opposing Proposition 50, the Use of Legislative Congressional Redistricting Map Amendment, and reaffirming support for the Citizens Redistricting Commission as the independent and nonpartisan body for Congressional redistricting in California.

BACKGROUND INFORMATION:

At the request of Council Member Tim Kelley, a resolution has been prepared for Council consideration regarding Proposition 50, which will appear on the statewide ballot during a special election on November 4, 2025.

California voters previously approved Proposition 11 (2008) and Proposition 20 (2010) to establish the California Citizens Redistricting Commission (CCRC). This independent, nonpartisan body is tasked with drawing district lines for the State Legislature, Board of Equalization, and U.S. Congressional districts. The intent behind these reforms was to reduce political influence and increase public trust in the redistricting process.

Proposition 50 proposes a significant change by transferring Congressional redistricting authority from the CCRC back to the California State Legislature. This would reverse over a decade of voter-approved reforms intended to create a more transparent and impartial redistricting process.

Key concerns related to Proposition 50 include:
- Undermining the independence and transparency of the current redistricting process. - Setting a precedent for mid-decade redistricting, which has not been the norm in California. - A projected statewide special election cost exceeding $250 million, during a time of significant budgetary constraints.
- A lack of customary public review during the legislative process, including bypassing the standard 30- day public notice period for constitutional amendments.

Potential impacts on rural and border communities such as the Imperial Valley, which require fair and representative district boundaries that consider unique regional needs, including agriculture, international trade, and renewable energy development.
5c
The proposed resolution emphasizes that this opposition is not rooted in partisanship, but in the principle of preserving independent representation for local communities.

FISCAL IMPACT:

There is no direct fiscal impact to the City of Brawley associated with adopting this resolution.

ALTERNATIVES:

The City Council may consider the following alternatives:
- Adopt the Resolution opposing Proposition 50, as presented. - Amend the Resolution to reflect specific Council input prior to adoption. - Take no action, thereby not taking an official position on Proposition 50. - Remain neutral, and direct staff to prepare a separate resolution or statement of neutrality.

ATTACHMENTS:

1. 2025-42 Resoultion
REPORT COORDINATED WITH (other than person preparing the staff report):

Staff, Title or Consultant, Agency
, , ,
REPORT APPROVAL(S):

Staff, Title or Consultant, Agency Status – Date of Status Silvia Luna, Finance Director Approved - 10/3/2025
Rebecca Terrazas-Baxter, City Manager Approved - 10/3/2025 5c
RESOLUTION NO. 2025-42

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BRAWLEY, CALIFORNIA, OPPOSING PROPOSITION 50, THE USE OF LEGISLATIVE CONGRESSIONAL REDISTRICTING MAP

AMENDMENT, AND REAFFIRMING SUPPORT FOR THE CITIZENS REDISTRICTING COMMISSION

AS THE INDEPENDENT AND NONPARTISAN BODY FOR CONGRESSIONAL REDISTRICTING IN

CALIFORNIA
WHEREAS, California voters approved Proposition 11 (2008) and Proposition 20 (2010), establishing the California Citizens Redistricting Commission, an independent, nonpartisan body tasked with drawing district lines for the State Legislature, Board of Equalization, and U.S. Congressional districts, with the intent of reducing political influence and strengthening public trust in the redistricting process; and WHEREAS, redistricting traditionally occurs once every ten years following the United States Census, with the most recent process completed in 2021 using 2020 Census data to ensure districts are based on accurate and current population figures; and
WHEREAS, Proposition 50 seeks to transfer the authority for drawing Congressional district boundaries from the Citizens Redistricting Commission back to the California State Legislature, reversing reforms that voters approved through the initiative process; and WHEREAS, while some states allow legislatures to conduct mid-decade redistricting, California has historically avoided this practice, and its introduction here could set a new precedent that may alter the balance of how communities are represented; and
WHEREAS, Proposition 50 will trigger a statewide special election on November 4, 2025, with projected costs estimated at over $250 million statewide and additional costs at the county level, expenditures that come at a time when the State of California is managing significant budget shortfalls and fiscal constraints; and
WHEREAS, the legislative process advancing Proposition 50 was expedited and did not include the customary 30-day public review period for constitutional amendments, raising concerns among stakeholders about whether adequate time was provided for public input and analysis; and WHEREAS, California has been recognized for expanding voting access and adopting independent redistricting reforms, and Proposition 50 would represent a departure from that model by returning authority to elected officials in the Legislature; and WHEREAS, the Imperial Valley, with its international border, extensive agricultural lands, significant mileage of roadways, renewable energy development, and binational economy, requires fair representation that reflects the unique needs of this region.

NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of Brawley opposes California Proposition 50, the Use of Legislative Congressional Redistricting Map Amendment, and reaffirms its support for the Citizens Redistricting Commission as the appropriate independent and nonpartisan body to draw Congressional district boundaries in California.

BE IT FURTHER RESOLVED, that the City Council of the City of Brawley emphasizes this opposition is not about partisanship, but about protecting the voices of local communities. The Imperial Valley deserves representation that recognizes its border identity, its agricultural and renewable energy economy, and its role in binational trade and culture. Decisions made in Sacramento must ensure they strengthen, not diminish the ability of rural and border regions to be fairly represented and heard in both state and national policymaking.

APPROVED, PASSED, AND ADOPTED at a special meeting of the Brawley City Council held on October 7th, 2025, by the following vote:
5c.1
AYES:

NAYES:

ABSTAIN:

ABSENT:

CITY OF BRAWLEY, CALIFORNIA
________________________________
Gil Rebollar, Mayor
ATTEST:
__________________________________
Ana Gutierrez, City Clerk
I, Ana Gutierrez, City Clerk of the City of Brawley, California, DO HEREBY CERTIFY that the foregoing Resolution No. 2025-42 was passed and adopted by the City Council of the City of Brawley, California, at a regular meeting held on the 7
th of October and that it was so adopted by the following roll call vote:

AYES:

NAYES:

ABSTAIN:

ABSENT:

DATED: October 7, 2025 _______________________________
Ana Gutierrez, City Clerk
5c.1
City of Brawley
City Council
October 07, 2025
Agenda Item No 5d

STAFF REPORT
To: City Council
From: William Smerdon, City Attorney
Prepared by: William Smerdon, City Attorney
Subject: Review and approve Change Order for Pool Repair.

RECOMMENDATION:

Review and approve the change order for pool repair, and allow the city manager negotiating authority to modify the change order as needed.

BACKGROUND INFORMATION:

As Council is aware there has been a long-standing problem with the Lions Center Pool. The pool was in need of re-plastering. The County Health Department was prepared to shut the pool down if replastering was not accomplished.

Grants were obtained and the replastering contract was awarded to California Pools. During construction a leak was discovered in the wading pool that was repaired.

Upon completion of the plastering of the main pool, the pool was refilled, and catastrophic damage occurred. Initial informal estimates to repair the damage ranged from 10 to 11 million dollars. While the City Manager sought funding sources for the repair, the Council engaged special legal counsel to consider the best approach to the problem. The firm of Finch, Thornton & Baird, LLP was retained.

Special legal counsel engaged various experts in pool engineering to determine the cause of the damage and provide a plan for repair. Simultaneously, they investigated whether or not insurance coverage was available.

A comprehensive repair plan has been established, and those plans have been submitted to the County Health Department for review and approval. Likewise, the City Building Department and Public Works Department are reviewing the plans to provide their approval and issue the necessary permits. The County has agreed to expedite its review. Of course, the City Departments are making this project a top priority.

The City’s experts agree that California Pools was not responsible for the damage. Staff has requested bids from the two available contractors that are able to perform this unconventional project. California Pools submitted pricing that was the most competitive.

Inasmuch as California Pools has an existing contract with the City for work on the pool this matter is submitted as a change order to that contract.
5d
The change order is in the amount of $1,745,800.00 with a 10% contingency ($174,580.00), totaling $1,920,380.00. The change order is expressly contingent upon the City receiving funding for the project from its insurance carrier. Special legal counsel is optimistic and believes that a large portion of the repair costs will be covered. The City’s insurance carrier has been paying for the services of special legal counsel, throughout this process, considering it a covered loss.

FISCAL IMPACT:

Unknown at this time. We are awaiting a final coverage determination from the carrier. Staff is certain that a portion of the costs will not be covered. Further, construction management services will also be needed, and it is unknown whether or not those services will be covered. Staff estimates that the amount of $600,000 or more will be incurred by the City to complete the repairs. Finance will make a detailed report, requesting a budget adjustment when the final coverage decision is made.

ALTERNATIVES:

The Council may decline to approve the change order
ATTACHMENTS:

1. Change Order

2. Exhibit B

3. SOV

4. Renovation
REPORT COORDINATED WITH (other than person preparing the staff report):

Staff, Title or Consultant, Agency
Rebecca Terrazas-Baxter, City Manager, ,
John Tang, Interim Parks and Recreation Manager, ,
, , ,
REPORT APPROVAL(S):

Staff, Title or Consultant, Agency Status – Date of Status Silvia Luna, Finance Director Approved - 10/3/2025
Rebecca Terrazas-Baxter, City Manager Approved - 10/3/2025 5d

CONTRACT CHANGE ORDER
Date: October 3, 2025
To: California Commercial Pools, Inc.
2255 Auto Centre Drive
Glendora, California 91740
Attn: Jason Jackson, Vice President
Project Name: Lions Center Pool
Rehabilitation & Repair
Contractor: California Commercial Pools,
Inc.

Contract No.: 2023-01
Change Order No.: 04
Subject: Repair Scope of Work
Description and Justification of Change in Scope

1. California Commercial Pools will perform the entire scope of work necessary to repair the Lions Center Pool including demolition of the pool floor, excavation of the subsurface materials, repair portions of the deck, and replastering and refilling of the pool. The scope of work to be performed pursuant to this Change Order is shown in the approved plans, drawings, and specifications attached to this change order as Exhibit A, and incorporated by reference as though set forth in full at this point.

2. Plumbing trenching will be performed to a depth of approximately 12 inches to allow adequate construction and working space. The primary trunk line, measuring eight (8) inches in diameter, can be accommodated within this depth, although space will be limited. Plumbing branch lines, including 2-inch and 1 ½-inch floor return lines, will also be installed at the same 12-inch depth, as they will be directly connected to the main trunk line.

3. The work shall be commenced on the 10th day after receiving Owner’s Notice to Proceed and shall be completed within 120 calendar days from the commencement date specified in the Notice to Proceed.

4. The total scope of work and price to be performed herein is shown below in Schedule A and in California Commercial Pools’ detailed scope of work attached as Exhibit B, and incorporated by reference as though set forth in full at this point. To the extent there is any conflict between Exhibit B and the Contract or plans and specifications, the more rigid requirement shall apply. This price will be fixed for a period of 90 days. The breakdown of individual scope items is shown below:

Schedule A: AIA Billing – Job: Lions Park Pool City of Brawley Billing Item Total
Submittals/Shop Drawings $25,000.00
Mobilization $35,000.00
Demo $245,000.00
Expansion joint removal $110,550.00
Pebble removal $145,000.00
5d.1
Billing Item Total
Overexcavation/gravel backfill $135,000.00
Rough Plumbing $150,000.00
Pressure Testing $45,000.00
Sounding Well $58,000.00
Reinforcing $200,000.00
Concrete/shotcrete $200,000.00
Tile $152,000.00
Pebble Finish $175,000.00
Fill/Brush and start up $30,000.00
Deck Sections 250 sq ft $20,250.00
Close out/demobilize $20,000.00
Total Amount of this Change Order: $1,745,800.00
Terms and Conditions:

1. All terms not defined in this Change Order shall have the meanings ascribed thereto in the Contract.

2. Through execution of this Change Order, the City of Brawley and California Commercial Pools reverse the termination of Contract No. 2023-01 dated April 10, 2024. Contract No. 2023-01 is revived and continued. However, the enforceability of this Change Order is contingent upon receipt of funds by the City of Brawley from its insurance carrier.

3. Unless otherwise modified herein, the terms and conditions of Contract No. 2023-01 remain in place, including without limit the indemnification obligations, warranty insurance obligations, and the general conditions and special provisions which are incorporated into this Change Order.

4. Time is of the essence. If the work is not completed within 120 calendar days of the date of commencement on the Owner’s Notice to Proceed, it is understood Owner will suffer damage. It being impractical and infeasible to determine the amount of actual damage, it is agreed that Contractor shall pay to Owner as fixed and liquidated damages and not as a penalty, the sum of Five Hundred Dollars ($500.00) for each calendar day of delay until work is completed and accepted. This amount shall be deducted from any payments due to or to become due to Contractor. Contractor and Contractor’s surety shall be liable for the amount thereof. Time extensions may be granted by the Owner as provided in the terms of the General Conditions.

5. Contractor shall perform within the time outlined herein, and provide and furnish all labor, materials, necessary tools, equipment, and all utility and transportation services as described in the complete contract and required for construction. All of said work to be performed and materials to be furnished shall be completed in a good workmanlike manner in strict accordance with the plans, drawings, specifications, and all provisions of the complete contract as hereinabove defined. The Contractor is liable to the Owner for any damages arising as a result of a failure to fully comply with this obligation and the Contractor shall not be excused concerning any failure to so comply by any act or omission of the Architect, Engineer, Inspector or representative of any of them unless such act or omission prevents the Contractor from fully complying with the requirements of the Project documents and unless the Contractor protests at the time of such alleged prevention that the act or omission is preventing the Contractor from fully complying. Such protest shall not be effective unless reduced to 5d.1
writing and filed with the Owner within three (3) working days of the date of occurrence of the act or omission preventing the Contractor from fully complying with the Project documents.

6. This Contract Change Order is conditioned upon the Owner’s receipt of funding from its insurance carrier. Owner may terminate, cancel, or withdraw this Change Order at any time prior to the commencement of work, including in the event insurance funding is not received. Owner will have no further liability of obligation to Contractor under this Change Order if it is terminated, cancelled, or withdrawn per this section.

TOTAL ADDITIVE CHANGE: $______________
Current Contract Amounts: $______________
New Contract Amount: $______________
CITY OF BRAWLEY:

City: ____________________________ _______________________ Construction Manager Date
City: ____________________________ _______________________ Parks and Recreation Manager Date
City: _________________________ _______________________ City Manager Date
City: _________________________ _______________________ Director of Finance Date
CONTRACTOR:

Accepted By: ____________________________ _______________________ Title: ____________________________
Endurance Assurance Corporation, as surety for California Commercial Pools, Inc. on payment and performance bond number EACX4039053 acknowledges and consents to this Contract Change Order 4.

Endurance Assurance Corporation
Surety
By:_________________________
Attorney-in-Fact
5d.1

BRAWLEY LIONS CENTER POOL
225 A Street
Brawley, CA 92227

PROJECT MANUAL
AUGUST 2025
PREPARED BY:

AQUATIC DESIGN GROUP, INC.
2226 FARADAY AVENUE
CARLSBAD, CALIFORNIA 92008
TEL 760-438-8400
FAX 760-438-5251
5d.2

TABLE OF CONTENTS

CONSTRUCTION SPECIFICATIONS

BRAWLEY LIONS CENTER POOL

INTRODUCTORY INFORMATION
000001 Title Page
000010 Table of Contents

SPECIFICATIONS
DIVISION 1 – GENERAL CONDITIONS
011100 Summary of Work
012500 Substitution Procedures
013100 Project Management and Coordination
013300 Submittals
014500 Quality Control
015000 Temporary Facilities and Controls
017700 Project Closeout
DIVISION 2 – SITE WORK
022200 Selective and Site Demolition
DIVISION 3 - CONCRETE
(No Sections Listed)
DIVISION 4 – MASONRY
(No Sections Listed)
DIVISION 5 – METALS
055500 Miscellaneous Metals
DIVISION 6 – WOOD AND PLASTICS
(No Sections Listed)
DIVISION 7 – THERMAL AND MOISTURE PROTECTION
079200 Sealants
DIVISION 8 – DOORS AND HARDWARE
(No Sections Listed)
DIVISION 9 – FINISHES
(No Sections Listed)
DIVISION 10 – SPECIALTIES
(No Sections Listed)
DIVISION 11 – EQUIPMENT
(No Sections Listed)
DIVISION 12 – FURNISHINGS
5d.2
(No Sections Listed)
DIVISION 13 – SPECIAL CONSTRUCTION
131100 Swimming Pool General Requirements
131102 Swimming Pool Concrete
131103 Swimming Pool Shotcrete
131104 Swimming Pool Ceramic Tile
131105 Swimming Pool Plaster
131106 Swimming Pool Equipment
131107 Swimming Pool Mechanical
131108 Swimming Pool Electrical
DIVISION 14 – CONVEYING SYSTEMS
(No Sections Listed)
DIVISION 21 – FIRE SUPRESSION
(No Sections Listed)
DIVISION 22 – PLUMBING
220000 Plumbing
DIVISION 23 – HEATING, VENTILATING, AND AIR CONDITIONING (HVAC) (No Sections Listed)
DIVISION 25 – INTEGRATED AUTOMATION
(No Sections Listed)
DIVISION 26 – ELECTRICAL
(No Sections Listed)
DIVISION 27 – COMMUNICATIONS
(No Sections Listed)
DIVISION 28 – ELECTRONIC SAFETY AND SECURITY
(No Sections Listed)
DIVISION 31 – EARTHWORK
(No Sections Listed)
5d.2

BRAWLEY LIONS CENTER POOL

BRAWLEY, CA

AQUATIC DESIGN GROUP SUMMARY OF WORK
01 11 00 - 1
SECTION 01 11 00

SUMMARY OF WORK
PART 1 - GENERAL

1.01 RELATED DOCUMENTS
A. All applicable portions of Division 01, including the drawings and general provisions of the contract, the general and supplementary conditions and Division 01 specification sections which apply to work of this section as if printed herein.

1.02 SUMMARY
A. Section Includes:

1. Project Information

2. Work covered by Contract Documents

3. Description of the Work (refer to 1.03).

4. Work by Owner

5. Owner Furnished, Contractor Installed Products

6. Access to Site

7. Coordination with occupants

8. Work restrictions

9. Specification and Drawing Conventions

10. Miscellaneous provisions

11. Duties of the Contractor (refer to 1.04).

12. Permits and fees (refer to 1.06).

13. Layout of work (refer to 1.07)
B. Related Requirements:

1. Section 01 50 00 "Temporary Facilities and Controls" for limitations and procedures governing temporary use of Owner's facilities.

1.03 PROJECT INFORMATION
A. Project Identification: Brawley Lions Center Pool

1. Project Location: 225 “A” Street, Brawley, California.

B. Owner: City of Brawley

1. Owner's Representative:

C. Architect / Aquatic Designer: Aquatic Design Group, Inc., 2226 Faraday Ave, Carlsbad, CA 92008 D. Contractor:
5d.2

BRAWLEY LIONS CENTER POOL

BRAWLEY, CA

AQUATIC DESIGN GROUP SUMMARY OF WORK
01 11 00 - 2

1.04 WORK COVERED BY CONTRACT DOCUMENTS
A. The work is that of limited demolition of the existing pool and pool finishes and construction of new under-pool circulation piping. The existing under-pool piping shall be removed and replaced with new in accordance with California Chapter 31B Public Swimming Pool code. The new piping shall be installed with the under-pool conditions in accordance with the geotechnical engineer’s recommendation. The intent of this project is to replace the failing piping to provide a fully working system. The original pool renovation plans are provided to establish dimensions for the purpose of take-offs and contractor bidding. Project is located at 225 “A” Street, Brawley, California.

B. Work of this contract generally consists of demolition, new construction and such other items not mentioned that are required by the Contract Documents, law and governmental codes and regulations.

C. For convenience, the Specifications are divided into sections as set forth in the Table of Contents, but such segregation shall not be considered as limiting the work of any subcontract or trade, and the Owner will not be responsible for any division of work by subcontracts. Unless otherwise provided, the Contractor shall be solely responsible for all subcontract arrangements of work regardless of the locations of provisions in the Specifications.

D. Compensation for bid items not specifically identified in these Special Provisions shall include all labor, materials, tools, equipment, safety measures, and supervision required to complete the work to grades and dimensions shown on the plans or staked in the field. There shall be no compensation except for bid items specified in the Bidder's Proposal. The cost of all work in the Contract Documents not specifically identified as a bid item or described within a bid item shall be included in related bid items, and no additional compensation shall become due the Contractor by nature of compliance with the Contract Documents except as provided for in the General Conditions of the Contract for Construction, under "Changes in the Work." E. Type of Contract

1. Project will be constructed under a single prime contract

1.05 CONTRACTOR DUTIES
A. Construct the work under a single prime contract in strict conformity with the Contract Documents.

B. Accept the site and the character of the work as they exist on the first day of work under this Contract.

C. Coordinate work of employees and subcontractors.

D. Expedite the work to assure compliance with schedules.

E. Coordinate the work with that of other contractors and work done by the Owner.

F. Comply with orders and instructions of the Owner's Representative. 5d.2

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AQUATIC DESIGN GROUP SUMMARY OF WORK
01 11 00 - 3

1.06 CONTRACTOR FURNISHED PRODUCTS (CFCI)
A. Contractor Responsibilities:

1. Designate needed submittals and delivery date for each product in progress schedule.

Coordinate deliveries with Owner's Representative.

2. Receive product(s) at site. Store until incorporated into the work.

3. Inspect deliveries jointly with Owner's Representative, record shortages and damaged or defective items.

4. Protect product(s) from damage, theft and from exposure to the elements.

5. Assemble, install, connect, adjust and/or finish product(s) as required under provisions of the Contract Documents.

6. Repair or replace products damaged or stolen subsequent to receipt, at no cost to the Owner.

1.07 OWNER FURNISHED PRODUCTS (OFCI)
A. See drawings for list of equipment to be provided by the Owner and installed by the Contractor.

1.08 ACCESS TO SITE
A. General: Contractor shall have limited use of Project site for construction operations as indicated on Drawings by the Contract limits and as indicated by requirements of this Section.

B. Use of Site: Limit use of Project site to Work in areas indicated. Do not disturb portions of Project site beyond areas in which the Work is indicated.

1. Limits: Confine construction operations to location directly adjacent to the work.

2. Driveways, Walkways and Entrances: Keep driveways loading areas, and entrances serving premises clear and available to The Commons, The Commons' employees, and emergency vehicles at all times. Do not use these areas for parking or for storage of materials. a. Schedule deliveries to minimize use of driveways and entrances by construction operations.
b. Schedule deliveries to minimize space and time requirements for storage of materials and equipment on-site.

C. Condition of Existing Grounds: Maintain portions of existing grounds, landscaping, and hardscaping affected by construction operations throughout construction period. Repair damage caused by construction operations.

1.09 COORDINATION WITH OCCUPANTS
A. Partial Occupancy: Public will have use of the adjacent Park space during construction, with the exception of areas under construction. Cooperate with Owner during construction operations to minimize conflicts and facilitate Owner usage. Perform the Work so as not to interfere with Owner's operations. Maintain existing exits unless otherwise indicated.

1. Maintain access to existing park and public walkways. Do not close or obstruct walkways, without written permission from Owner and authorities having jurisdiction. 5d.2

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AQUATIC DESIGN GROUP SUMMARY OF WORK
01 11 00 - 4

2. Provide not less than 72 hours' notice to Owner of activities that will affect Owner's operations.

3. Coordinate public parking needs with Owner.

1.10 WORK RESTRICTIONS
A. Work Restrictions, General: Comply with restrictions on construction operations.

1. Comply with limitations on use of public streets and with other requirements of authorities having jurisdiction.

B. On-Site Work Hours: Limit work in the existing building to normal business working hours of 7a.m. to 6 p.m., Monday through Friday, unless otherwise indicated.

C. Existing Utility Interruptions: Do not interrupt utilities serving facilities occupied by Owner or others unless permitted under the following conditions and then only after providing temporary utility services according to requirements indicated:

1. Notify Owner not less than two days in advance of proposed utility interruptions.

2. Obtain Owner's written permission before proceeding with utility interruptions.

D. Noise, Vibration, and Odors: Coordinate operations that may result in high levels of noise and vibration, odors, or other disruption to Owner occupancy with Owner.

1. Notify Owner not less than two days in advance of proposed disruptive operations.

2. Obtain Owner's written permission before proceeding with disruptive operations.

E. Restricted Substances: Use of tobacco products and other controlled substances on Project site is not permitted.

1.11 PERMITS AND FEES
A. The Contractor shall obtain and pay for all licenses required by all government agencies and necessary for successful completion of the work. The Contractor shall maintain copies of all permits on site and shall, upon request, furnish the Owner with copies thereof.

1.12 LAYOUT OF WORK
A. Field surveys for control of all grading and construction shall be the responsibility of the Contractor.

All such surveys, including construction staking, shall be under the supervision of a California licensed surveyor or civil engineer. Staking shall be performed on all items ordinarily requiring grade and alignment at intervals normally accepted by the agencies and trades involved. Payment for construction survey staking shall be considered as included in the various items of work and no additional allowance will be made thereof. Benchmarks shall be provided by the Owner as shown on Drawings.
5d.2

BRAWLEY LIONS CENTER POOL

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AQUATIC DESIGN GROUP SUMMARY OF WORK
01 11 00 - 5

1.13 SPECIFICATION AND DRAWING CONVENTIONS
A. Specification Content: The Specifications use certain conventions for the style of language and the intended meaning of certain terms, words, and phrases when used in particular situations. These conventions are as follows:

1. Imperative mood and streamlined language are generally used in the Specifications. The words "shall," "shall be," or "shall comply with," depending on the context, are implied where a colon (:) is used within a sentence or phrase.

2. Specification requirements are to be performed by Contractor unless specifically stated otherwise.

B. Division 01 General Requirement of Section in Division 01 apply to the Work of all Sections in the Specifications.

C. Drawing Coordination: Requirements for materials and products identified on Drawings are described in detail in the Specifications. One or more of the following are used on Drawings to identify materials and products:

1. Terminology: Materials and products are identified by the typical generic terms used in the individual Specifications Sections.

2. Abbreviations: Materials and products are identified by abbreviations published as part of the U.S. National CAD Standard and scheduled on Drawings.

3. Keynoting: Materials and products are identified by reference keynotes referencing Specification Section numbers found in this Project Manual.

PART 2 - PRODUCTS

NOT USED
PART 3 - EXECUTION

NOT USED

END OF SECTION
5d.2

BRAWLEY LIONS CENTER POOL

BRAWLEY, CA

AQUATIC DESIGN GROUP SUBSTITUTION PROCEDURES
01 25 00 - 1
SECTION 01 25 00

SUBSTITUTION PROCEDURES
PART 1 - GENERAL

1.01 RELATED DOCUMENTS
A. Drawings and general provisions of the Contract, including General and Supplementary Conditions and other Division 01 Specification Sections, apply to this Section.

1.02 SUMMARY
A. Section includes administrative and procedural requirements for substitutions.

1.03 DEFINITIONS
A. Substitutions: Changes in products, materials, equipment, and methods of construction from those required by the Contract Documents and proposed by Contractor.

1. Substitutions for Cause: Changes proposed by Contractor that are required due to changed Project conditions, such as unavailability of product, regulatory changes, or unavailability of required warranty terms.

2. Substitutions for Convenience: Changes proposed by Contractor or Owner that are not required in order to meet other Project requirements but may offer advantage to Contractor or Owner.

1.04 ACTION SUBMITTALS
A. Substitution Requests: Submit three copies of each request for consideration. Identify product or fabrication or installation method to be replaced. Include Specification Section number and title and Drawing numbers and titles.

1. Substitution Request Form: Use facsimile of form provided at the end of this section.

2. Documentation: Show compliance with requirements for substitutions and the following, as applicable:
a. Statement indicating why specified product or fabrication or installation cannot be provided, if applicable.
b. Coordination information, including a list of changes or revisions needed to other parts of the Work and to construction performed by Owner and separate contractors, that will be necessary to accommodate proposed substitution.
c. Detailed comparison of significant qualities of proposed substitution with those of the Work specified. Include annotated copy of applicable Specification Section. Significant qualities may include attributes such as performance, weight, size, durability, visual effect, sustainable design characteristics, warranties, and specific features and requirements indicated. Indicate deviations, if any, from the Work specified. 5d.2

BRAWLEY LIONS CENTER POOL

BRAWLEY, CA

AQUATIC DESIGN GROUP SUBSTITUTION PROCEDURES
01 25 00 - 2
d. Product Data, including drawings and descriptions of products and fabrication and installation procedures.
e. Samples, where applicable or requested.
f. Certificates and qualification data, where applicable or requested. g. List of similar installations for completed projects with project names and addresses and names and addresses of architects and owners.
h. Material test reports from a qualified testing agency indicating and interpreting test results for compliance with requirements indicated.
i. Research reports evidencing compliance with building code in effect for Project, from ICC-ES.
j. Detailed comparison of Contractor's construction schedule using proposed substitution with products specified for the Work, including effect on the overall Contract Time. If specified product or method of construction cannot be provided within the Contract Time, include letter from manufacturer, on manufacturer's letterhead, stating date of receipt of purchase order, lack of availability, or delays in delivery. k. Cost information, including a proposal of change, if any, in the Contract Sum. l. Contractor's certification that proposed substitution complies with requirements in the Contract Documents except as indicated in substitution request, is compatible with related materials, and is appropriate for applications indicated. m. Contractor's waiver of rights to additional payment or time that may subsequently become necessary because of failure of proposed substitution to produce indicated results.

3. Architect's Action: If necessary, Architect will request additional information or documentation for evaluation within seven days of receipt of a request for substitution. Architect will notify Contractor of acceptance or rejection of proposed substitution within 15 days of receipt of request, or seven days of receipt of additional information or documentation, whichever is later.
a. Forms of Acceptance: Change Order, Construction Change Directive, or Architect's Supplemental Instructions for minor changes in the Work. b. Use product specified if Architect does not issue a decision on use of a proposed substitution within time allocated.

1.05 QUALITY ASSURANCE
A. Compatibility of Substitutions: Investigate and document compatibility of proposed substitution with related products and materials. Engage a qualified testing agency to perform compatibility tests recommended by manufacturers.

1.06 PROCEDURES
A. Coordination: Revise or adjust affected work as necessary to integrate work of the approved substitutions
5d.2

BRAWLEY LIONS CENTER POOL

BRAWLEY, CA

AQUATIC DESIGN GROUP SUBSTITUTION PROCEDURES
01 25 00 - 3
PART 2 - PRODUCTS

2.01 SUBSTITUTIONS
A. Substitutions for Cause: Submit requests for substitution immediately on discovery of need for change, but not later than 15 days prior to time required for preparation and review of related submittals.

B. Substitutions for Convenience: Architect will consider requests for substitution if received within 30 days after commencement of the Work. Requests received after that time may be considered or rejected at discretion of Architect.

1. Conditions: Architect will consider Contractor's request for substitution when the following conditions are satisfied. If the following conditions are not satisfied, Architect will return requests without action, except to record noncompliance with these requirements:
a. Requested substitution offers Owner a substantial advantage in cost, time, energy conservation, or other considerations, after deducting additional responsibilities Owner must assume. Owner's additional responsibilities may include compensation to Architect for redesign and evaluation services, increased cost of other construction by Owner, and similar considerations.
b. Requested substitution does not require extensive revisions to the Contract Documents.
c. Requested substitution is consistent with the Contract Documents and will produce indicated results.
d. Substitution request is fully documented and properly submitted. e. Requested substitution will not adversely affect Contractor's construction schedule. f. Requested substitution has received necessary approvals of authorities having jurisdiction.
g. Requested substitution is compatible with other portions of the Work. h. Requested substitution has been coordinated with other portions of the Work. i. Requested substitution provides specified warranty.
j. If requested substitution involves more than one contractor, requested substitution has been coordinated with other portions of the Work, is uniform and consistent, is compatible with other products, and is acceptable to all contractors involved. 5d.2

BRAWLEY LIONS CENTER POOL

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AQUATIC DESIGN GROUP SUBSTITUTION PROCEDURES
01 25 00 - 4
PART 3 - EXECUTION
(Not Used)
5d.2
Phone By By

SUBSTITUTION REQUEST FORM
One Specification Section per Form. (Fill in all Blanks) Project:

We hereby submit for your review the following substitution for the following specified material for the above project:

Section Paragraph Specified Material
Proposed Substitution:

Attach all technical data, including laboratory tests, if applicable, in duplicate to allow the Architect/Engineer to review this request.

Include complete information on changes to Drawings and/or Specifications which proposed substitution will require for its proper installation.

A. Does the substitution affect dimensions shown on the Construction Documents?  Yes  No (Explain)
B. By signature below, the undersigned agrees to pay all costs, including engineering and detailing costs, associated with the incorporation of this product.

C. Does the substitution affect other trades?  Yes  No (Explain)
D. What are the differences between the proposed substitution and specified product? E. Manufacturer's guarantees of the proposed and specified item are same different (Explain)
This request is accompanied by self-addressed, stamp envelope.

CTA shall continue our policy of recognizing acceptable substitutions by Addendum.

The undersigned states that the function, appearance and quality are equivalent or superior to the specified item.

Submitted By: For Use by Architect/Engineer:

Received Too Late Approved Except As Noted:

Signatur
e Firm Not
Accepted
For bidding only. Final approval subject
to submittal data in accordance
Address with requirements of specifications.
5d.2
Phone By By
Date Date 20 Date
5d.2
20 75% CONSTRUCTION DOCUMENTS
PARADISE PARK POOL REPLACEMENT AUGUST 21, 2025

SUBMITTALS
013300 - 7

END OF SECTION
5d.2

BRAWLEY LIONS CENTER POOL

BRAWLEY, CA

AQUATIC DESIGN GROUP PROJECT MANAGEMENT AND COORDINATION 01 31 00 - 1
SECTION 01 31 00

PROJECT MANAGEMENT AND COORDINATION
PART 1 - GENERAL

1.01 SUMMARY
A. This Section includes administrative provisions for coordinating construction operations on Project including, but not limited to, the following:

1. General project coordination procedures.

2. Conservation.

3. Coordination Drawings.

4. Administrative and supervisory personnel.

5. Project meetings.

B. Each contractor shall participate in coordination requirements. Certain areas of responsibility will be assigned to a specific contractor.

C. Related Sections: The following Sections contain requirements that relate to this Section:

1. Division 1 Section "Closeout Procedures" for coordinating Contract closeout.

1.02 COORDINATION
A. Coordination: Coordinate construction operations included in various Sections of the Specifications to ensure efficient and orderly installation of each part of the Work. Coordinate construction operations, included in different Sections, that depend on each other for proper installation, connection, and operation.

B. Coordination: Each contractor shall coordinate its construction operations with those of other contractors and entities to ensure efficient and orderly installation of each part of the Work. Each contractor shall coordinate its operations with others, included in different Sections that depend on each other for proper installation, connection, and operation.

1. Schedule construction operations in sequence required to obtain the best results where installation of one part of the Work depends on installation of other components, before or after its own installation.

2. Coordinate installation of different components with other contractors to ensure maximum accessibility for required maintenance, service, and repair.

3. Make adequate provisions to accommodate items scheduled for later installation.

C. If necessary, prepare memoranda for distribution to each party involved, outlining special procedures required for coordination. Include such items as required notices, reports, and list of attendees at meetings.
5d.2

BRAWLEY LIONS CENTER POOL

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AQUATIC DESIGN GROUP PROJECT MANAGEMENT AND COORDINATION 01 31 00 - 2

1. Prepare similar memoranda for Owner and separate contractors if coordination of their Work is required.

D. Administrative Procedures: Coordinate scheduling and timing of required work to avoid conflicts and to ensure orderly progress of the Work. Such administrative activities include, but are not limited to, the following:

1. Preparation of Contractor's Construction Schedule.

2. Preparation of the Schedule of Values.

3. Installation and removal of temporary facilities and controls.

4. Delivery and processing of submittals.

5. Progress meetings.

6. Pre-installation conferences.

7. Project closeout activities.

E. Conservation: Coordinate construction activities to ensure that operations are carried out with consideration given to conservation of energy, water, and materials.

1. Salvage materials and equipment involved in performance of, but not actually incorporated into, the Work.

1.03 SUBMITTALS
A. Coordination Drawings: Prepare Coordination Drawings if limited space availability necessitates maximum utilization of space for efficient installation of different components or if coordination is required for installation of products and materials fabricated by separate entities.

1. Indicate relationship of components shown on separate Shop Drawings.

2. Indicate required installation sequences.

3. Refer to Division 15 Section "Plumbing" and Division 26 Section "Basic Electrical Materials and Methods" for specific Coordination Drawing requirements for mechanical and electrical installations.

1.04 ADMINISTRATIVE AND SUPERVISORY PERSONNEL
A. General: In addition to Project superintendent, provide other administrative and supervisory personnel as required for proper performance of the Work.

1.04 PROJECT MEETINGS
A. General: Schedule and conduct meetings and conferences at Project site, unless otherwise indicated.

1. Attendees: Inform participants and others involved, and individuals whose presence is required, of date and time of each meeting. Notify Owner and Architect of scheduled meeting dates and times.

2. Agenda: Prepare the meeting agenda. Distribute the agenda to all invited attendees. 5d.2

BRAWLEY LIONS CENTER POOL

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AQUATIC DESIGN GROUP PROJECT MANAGEMENT AND COORDINATION 01 31 00 - 3

3. Minutes: Record significant discussions and agreements achieved. Distribute the meeting minutes to everyone concerned, including Owner and Architect, within 3 days of the meeting.

B. Preconstruction Conference: Schedule a preconstruction conference before starting construction, at a time convenient to Owner and Architect, but no later than 15 days after execution of the Agreement. Hold the conference at Project site or another convenient location. Conduct the meeting to review responsibilities and personnel assignments.

1. Attendees: Authorized representatives of Owner, Architect, and their consultants; Contractor and its superintendent; major subcontractors; manufacturers; suppliers; and other concerned parties shall attend the conference. All participants at the conference shall be familiar with Project and authorized to conclude matters relating to the Work.

2. Agenda: Discuss items of significance that could affect progress, including the following:
a. Tentative construction schedule.
b. Phasing – if applicable.
c. Critical work sequencing.
d. Designation of responsible personnel.
e. Procedures for processing field decisions and Change Orders. f. Procedures for processing Applications for Payment.
g. Distribution of the Contract Documents.
h. Submittal procedures.
i. Preparation of Record Documents.
j. Use of the premises.
k. Responsibility for temporary facilities and controls. l. Parking availability.
m. Office, work, and storage areas.
n. Equipment deliveries and priorities.
o. First aid.
p. Security.
q. Progress cleaning.
r. Working hours.

C. Progress Meetings: Conduct progress meetings at agreed upon intervals. Coordinate dates of meetings with preparation of payment requests.

1. Attendees: In addition to representatives of Owner and Architect, each contractor, subcontractor, supplier, and other entity concerned with current progress or involved in planning, coordination, or performance of future activities shall be represented at these meetings. All participants at the conference shall be familiar with Project and authorized to conclude matters relating to the Work.
a. Agenda: Review and correct or approve minutes of previous progress meeting.

Review other items of significance that could affect progress. Include topics for discussion as appropriate to status of Project.
b. Contractor's Construction Schedule: Review progress since the last meeting.

Determine whether each activity is on time, ahead of schedule, or behind schedule, in relation to Contractor's Construction Schedule. Determine how construction behind schedule will be expedited; secure commitments from parties involved to do so.

Discuss whether schedule revisions are required to ensure that current and subsequent activities will be completed within the Contract Time.
5d.2

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AQUATIC DESIGN GROUP PROJECT MANAGEMENT AND COORDINATION 01 31 00 - 4

2. Reporting: Distribute minutes of the meeting to each party present and to parties who should have been present. Include a brief summary, in narrative form, of progress since the previous meeting and report.
a. Schedule Updating: Revise Contractor's Construction Schedule after each progress meeting where revisions to the schedule have been made or recognized. Issue revised schedule concurrently with the report of each meeting.

PART 2 - PRODUCTS

NOT USED
PART 3 - EXECUTION

NOT USED

END OF SECTION
5d.2

BRAWLEY LIONS CENTER POOL

BRAWLEY, CA

AQUATIC DESIGN GROUP SUBMITTALS
01 33 00 - 1
SECTION 01 33 00

SUBMITTALS
PART 1 - GENERAL

1.01 RELATED DOCUMENTS
A. Drawings and general provisions of the Contract, including General and Supplementary Conditions and other Division 01 Specification Sections, apply to this Section.

1.02 SUMMARY
A. Section includes requirements for the submittal schedule and administrative and procedural requirements for submitting Shop Drawings, Product Data, Samples, and other submittals.

1.03 DEFINITIONS
A. Action Submittals: Written and graphic information and physical samples that require Architect's responsive action. Action submittals are those submittals indicated in individual Specification Sections as "action submittals."
B. Informational Submittals: Written and graphic information and physical samples that do not require Architect's responsive action. Submittals may be rejected for not complying with requirements.

Informational submittals are those submittals indicated in individual Specification Sections as "informational submittals."
C. File Transfer Protocol (FTP): Communications protocol that enables transfer of files to and from another computer over a network and that serves as the basis for standard Internet protocols. An FTP site is a portion of a network located outside of network firewalls within which internal and external users are able to access files.

D. Portable Document Format (PDF): An open standard file format licensed by Adobe Systems used for representing documents in a device-independent and display resolution-independent fixedlayout document format.

1.04 ACTION SUBMITTALS
A. Submittal Schedule: Submit a schedule of submittals, arranged in chronological order by dates required by construction schedule. Include time required for review, ordering, manufacturing, fabrication, and delivery when establishing dates. Include additional time required for making corrections or revisions to submittals noted by Architect and additional time for handling and reviewing submittals required by those corrections.

1. Coordinate submittal schedule with list of subcontracts, the schedule of values, and Contractor's construction schedule.

2. Initial Submittal: Submit concurrently with startup construction schedule. Include submittals required during the first 60 days of construction. List those submittals required to maintain orderly progress of the Work and those required early because of long lead time for manufacture or fabrication.
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BRAWLEY LIONS CENTER POOL

BRAWLEY, CA

AQUATIC DESIGN GROUP SUBMITTALS
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3. Final Submittal: Submit concurrently with the first complete submittal of Contractor's construction schedule.
a. Submit revised submittal schedule to reflect changes in current status and timing for submittals.

4. Format: Arrange the following information in a tabular format:
a. Scheduled date for first submittal.
b. Specification Section number and title.
c. Submittal category: Action; informational.
d. Name of subcontractor.
e. Description of the Work covered.
f. Scheduled date for Architect's final release or approval. g. Scheduled date of fabrication.
h. Scheduled dates for purchasing.
i. Scheduled dates for installation.
j. Activity or event number.

1.05 SUBMITTAL ADMINISTRATIVE REQUIREMENTS
A. Architect's Digital Data Files: Electronic digital data files of the Contract Drawings will be provided by Architect for Contractor's use in preparing submittals.

1. Architect will furnish Contractor one set of digital data drawing files of the Contract Drawings for use in preparing Shop Drawings and Project record drawings. a. Architect makes no representations as to the accuracy or completeness of digital data drawing files as they relate to the Contract Drawings.
b. Digital Drawing Software Program: The Contract Drawings are available in .pdf format. c. Contractor shall execute a data licensing agreement in the form of Agreement form acceptable to Owner and Architect.

B. Coordination: Coordinate preparation and processing of submittals with performance of construction activities.

1. Coordinate each submittal with fabrication, purchasing, testing, delivery, other submittals, and related activities that require sequential activity.

2. Submit all submittal items required for each Specification Section concurrently unless partial submittals for portions of the Work are indicated on approved submittal schedule.

3. Submit action submittals and informational submittals required by the same Specification Section as separate packages under separate transmittals.

4. Coordinate transmittal of different types of submittals for related parts of the Work so processing will not be delayed because of need to review submittals concurrently for coordination.
a. Architect reserves the right to withhold action on a submittal requiring coordination with other submittals until related submittals are received.

C. Processing Time: Allow time for submittal review, including time for resubmittals, as follows. Time for review shall commence on Architect's receipt of submittal. No extension of the Contract Time will be authorized because of failure to transmit submittals enough in advance of the Work to permit processing, including resubmittals.
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BRAWLEY LIONS CENTER POOL

BRAWLEY, CA

AQUATIC DESIGN GROUP SUBMITTALS
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1. Initial Review: Allow 15 days for initial review of each submittal. Allow additional time if coordination with subsequent submittals is required. Architect will advise Contractor when a submittal being processed must be delayed for coordination.

2. Intermediate Review: If intermediate submittal is necessary, process it in same manner as initial submittal.

3. Resubmittal Review: Allow 15 days for review of each resubmittal.

4. Sequential Review: Where sequential review of submittals by Architect's consultants, Owner, or other parties is indicated, allow 21 days for initial review of each submittal.

D. Paper Submittals: Place a permanent label or title block on each submittal item for identification.

1. Indicate name of firm or entity that prepared each submittal on label or title block.

2. Provide a space approximately 6 by 8 inches on label or beside title block to record Contractor's review and approval markings and action taken by Architect.

3. Include the following information for processing and recording action taken:
a. Project name.
b. Date.
c. Name of Architect.
d. Name of Construction Manager.
e. Name of Contractor.
f. Name of subcontractor.
g. Name of supplier.
h. Name of manufacturer.
i. Submittal number or other unique identifier, including revision identifier. 1) Submittal number shall use Specification Section number followed by a decimal point and then a sequential number (e.g., 061000.01). Resubmittals shall include an alphabetic suffix after another decimal point (e.g., 061000.01.A). j. Number and title of appropriate Specification Section. k. Drawing number and detail references, as appropriate. l. Location(s) where product is to be installed, as appropriate. m. Other necessary identification.

4. Additional Paper Copies: Unless additional copies are required for final submittal, and unless Architect observes noncompliance with provisions in the Contract Documents, initial submittal may serve as final submittal.

5. Transmittal for Paper Submittals: Assemble each submittal individually and appropriately for transmittal and handling. Transmit each submittal using a transmittal form. Architect will discard submittals received from sources other than Contractor. a. Transmittal Form for Paper Submittals: Use form acceptable to Architect. b. Transmittal Form for Paper Submittals: Provide locations on form for the following information:
1) Project name.
2) Date.
3) Destination (To:).
4) Source (From:).
5) Name and address of Architect.
6) Name of Construction Manager.
7) Name of Contractor.
8) Name of firm or entity that prepared submittal.
9) Names of subcontractor, manufacturer, and supplier.
10) Category and type of submittal.
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BRAWLEY LIONS CENTER POOL

BRAWLEY, CA

AQUATIC DESIGN GROUP SUBMITTALS
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11) Submittal purpose and description.
12) Specification Section number and title.
13) Specification paragraph number or drawing designation and generic name for each of multiple items.
14) Drawing number and detail references, as appropriate. 15) Indication of full or partial submittal.
16) Transmittal number, numbered consecutively.
17) Submittal and transmittal distribution record.
18) Remarks.
19) Signature of transmitter.

E. Electronic Submittals: Identify and incorporate information in each electronic submittal file as follows:

1. Assemble complete submittal package into a single indexed file incorporating submittal requirements of a single Specification Section and transmittal form with links enabling navigation to each item.

2. Name file with submittal number or other unique identifier, including revision identifier. a. File name shall use project identifier and Specification Section number followed by a decimal point and then a sequential number (e.g., PPSP-061000.01). Resubmittals shall include an alphabetic suffix after another decimal point (e.g., PPSP-061000.01.A).

3. Provide means for insertion to permanently record Contractor's review and approval markings and action taken by Architect.
a. Transmittal Form for Electronic Submittals: Use electronic form acceptable to Owner, containing the following information:
b. Project name.
c. Date.
d. Name and address of Architect.
e. Name of Construction Manager.
f. Name of Contractor.
g. Name of firm or entity that prepared submittal.
h. Names of subcontractor, manufacturer, and supplier.
i. Category and type of submittal.
j. Submittal purpose and description.
k. Specification Section number and title.
l. Specification paragraph number or drawing designation and generic name for each of multiple items.
m. Drawing number and detail references, as appropriate. n. Location(s) where product is to be installed, as appropriate. o. Related physical samples submitted directly.
p. Indication of full or partial submittal.
q. Transmittal number, numbered consecutively.
r. Submittal and transmittal distribution record.
s. Other necessary identification.
t. Remarks.

Brawley City CouncilOctober 7, 2025

Brawley City Council
October 7, 2025