CITY COUNCIL/SUCCESSOR
AGENCY/PUBLIC FINANCE AUTHORITY
MEETINGAGENDA
August 20, 2026
6:00 PM
The Mission of the City of Coalinga is to provide for the preservation of the community character by delivering quality, responsive City services, in an efficient and cost-effective manner, and to develop, encourage, and promote a diversified economic base in order to ensure the future financial stability of the City for its citizens.
Notice is hereby given that the City Council will hold a Meeting, on August 20, 2026 in the City Council Chambers located at 155 West Durian, Coalinga, CA. Persons with disabilities who may need assistance should contact the City Clerk at least 24 hours prior to this meeting at 935-1533 x113. Anyone interested in translation services should contact the City Clerk at least 24 hours prior to the meeting at 935-1533 x113. The Meeting will begin at 6:00 p.m. and the agenda will be as follows:
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1. CALL TO ORDER
1. Pledge of Allegiance
2. Changes to the Agenda
3. Council's Approval of Agenda
2. AWARDS, PRESENTATIONS, APPOINTMENTS AND PROCLAMATIONS
1. Presentation of the Fiscal Year 2024-2025 Audited Financial Statements by City Auditor
2. Swearing in of Corporals, Officers, and New Dispatchers
3. Department Updates
4. Public Outreach Update - Jessenia Medina
5. Code Enforcement Report July 2026 - Yaneth Ibarra, Code Enforcement Officer
3. CITIZEN COMMENTS
This section of the agenda allows members of the public to address the City Council on any item within the jurisdiction of the Council. Members of the public, when recognized by the Mayor, should come forward to the lectern, identify themselves and use the microphone. Comments are normally limited to three (3) minutes. In accordance with State Open Meeting Laws, no action will be taken by the City Council this evening and all items will be referred to staff for follow up and a report.
Citizen Comments submitted in writing to the City Clerk by 5:00pm on the day of the City Council meeting shall be distributed to the City Council and included in the record, however they will not be read.
4. PUBLIC HEARINGS
1. PUBLIC HEARING FOR THE CLOSE-OUT OF THE 22-CDBG-HA-10023
HOMEBUYER ASSISTANCE PROGRAM
Sean Brewer, City Manager
5. CONSENT CALENDAR
1. Authorize Assistant City Manager to Enter into a Professional Services Agreement with Bureau Veritas North America, Inc. for On-Call Architectural Services
2. Authorize Assistant City Manager to Enter into a Professional Services Agreement with Bureau Veritas North America, Inc. for On-Call Electrical Services
3. Adoption of Resolution No. 4360 and Acceptance of Final Map for Tract No. 6483, For WM Estates, LLC, A California Limited Liability Company
4. Authorize City Manager to Execute a Professional Services Agreement with Euna Solutions for Implementing a Budget Software
5. Consideration of Bid Award for Water Meter Replacement Project – Phase 2
6. Approve Mutual Aid Agreement for Fire Suppression and Emergency Services Between the City of Coalinga and the City of Avenal
7. Notice of Completion Natural Gas Cathodic Protection Deep Anode Well #4 & #10 Replacement Project
8. Adopt City of Coalinga Surplus Personal Property Policy
6. ORDINANCE PRESENTATION, DISCUSSION AND POTENTIAL ACTION ITEMS
1. Study Session - Measure J Renewal – Preliminary Staff Priorities and Community Priority-Setting Discussion
Sean Brewer, City Manager
2. Discussion, Direction, and Potential Action Regarding Fire Department Staffing and Deployment Model
Greg DuPuis, Fire Chief
7. ANNOUNCEMENTS
1. City Manager's Announcements
2. Councilmembers' Announcements/Reports
3. City Treasurer's Announcements
4. Mayor's Announcements
8. FUTURE AGENDA ITEMS
9. CLOSED SESSION
1. City Manager's Performance Evaluation - Government Code 54957(b).
2. REAL PROPERTY NEGOTIATIONS - Government Code Section 54956.8.
CONFERENCE WITH REAL PROPERTY NEGOTIATORS. PROPERTY: APN:
Portion of 085-020-58T located in the City of Coalinga. CITY NEGOTIATORS: City Manager, Sean Brewer; and City Attorney, Mario Zamora. NEGOTIATING PARTIES: State of California. UNDER NEGOTIATION: Location, Price and Terms of Payment
10. CLOSED SESSION REPORT
Closed Session: A "Closed" or "Executive" Session of the City Council, Successor Agency, or Public Finance Authority may be held as required for items as follows: personnel matters; labor negotiations; security matters; providing instructions to real property negotiators; legal counsel regarding pending litigation; and protection of records exempt from public disclosure.
Closed session will be held in the Administration Building at 155 W. Durian Avenue and any announcements or discussion will be held at the same location following Closed Session.
11. ADJOURNMENT
STAFF REPORT - CITY COUNCIL/SUCCESSOR AGENCY/PUBLIC FINANCE
AUTHORITY
Subject: Presentation of the FiscalYear 2024-2025 Audited Financial Statements by City Auditor
Meeting Date: Thursday, August 20, 2026
From: Sean Brewer, City Manager
Prepared by: Mai Vang, Financial Services Director
I. RECOMMENDATION:
Staff recommend that the City Council receive and file the City of Coalinga’s audited financial statements for the fiscal year ended June 30, 2025.
II. BACKGROUND:
The City’s financial statements for the fiscal year ended June 30, 2025, were audited by Ryan P. Jolley, A Professional Corporation, Certified Public Accountants. The auditor issued an unmodified (“clean”) opinion, concluding that the financial statements present fairly, in all material respects, the City’s financial position and changes in financial position in accordance with generally accepted accounting principles.
The audit report is dated July 31, 2026. The financial statements include governmentalactivities, businesstype activities, major funds, and fiduciary activities.
III. DISCUSSION:
FINANCIAL HIGHLIGHTS
Overall, the City ended FY2024/25 in a stronger financial position, with positive results in both governmental and business-type activities.
Citywide net position increased $3.77 million, or approximately 4.6%, from a restated $82.51 million to $86.28 million. Governmentalactivities increased $2.13 million to $68.98 million, while business-type activities increased $1.64 million to $17.30 million.
General Fund revenues were $16.58 million, exceeding the final budget by approximately $1.81 million, or 12.3%. General Fund expenditures were $16.11 million, approximately $1.84 million, or 10.3%, below budget.
The General Fund ended the year with a $17.69 million fund balance, an increase of approximately $794,000 during the fiscal year.
Enterprise operations generated $573,500 in combined operating income and increased net position by approximately $1.64 million. Sanitation remains an area to monitor, ending the year with a $67,498 deficit net position.
The utility funds also experienced significant capitalactivity, receiving approximately $12.12 million in bond proceeds and investing approximately $9.43 million in capitalassets, primarily supporting water and sewer infrastructure.
From an audit and compliance perspective, the auditors reported no material weaknesses in internalcontrol and no instances of noncompliance required to be reported under Government Auditing Standards.
The auditor also noted that Management’s Discussion and Analysis (MD&A), which GASB identifies as required supplementary information, was omitted from the financial statements; however, the omission did not affect the auditor’s opinion on the basic financial statements.
AUDIT RESULTS
The independent auditor reported no material weaknesses in internalcontroland identified no instances of noncompliance or other matters required to be reported under Government Auditing Standards.
One reporting item should be noted: the City's required Management’s Discussion and Analysis (MD&A) was omitted from the financial statements. The auditor stated that the omission does not affect the opinion on the basic financial statements, but the MD&A is considered essential supplementary information under GASB reporting requirements.
IV. ALTERNATIVES:
Not receive and accept the report.
V. FISCAL IMPACT:
The audited financial statements do not authorize new expenditures or establish new financial obligations.
They provide the City Counciland public with an audited assessment of the City’s financial position and financialactivity for FY2024/25.
In conclusion, the FY2024/25 audit reflects a sound overall financial position, with positive General Fund operating performance, substantial liquidity, and positive operating cash flow in the enterprise funds. Key areas for continued financial oversight include enterprise fund cost recovery, the Sanitation Fund deficit, longterm debt obligations, capital investment, and compliance with required financial reporting, including preparation of the MD&A.
ATTACHMENTS:
File Name Description
20260807_-_City_of_Coalinga_FINAL_6-30-2025.pdf FY24/25Audited Financial Statements 20260807_-_City_of_Coalinga_FINAL_Management_Report_6-30-2025.pdf FY24/25 Management Report
CITY OF COALINGA
INDEPENDENT AUDITOR’S REPORT
AND
FINANCIAL STATEMENTS
JUNE 30, 2025
TABLE OF CONTENTS
Page
INDEPENDENT AUDITOR’S REPORT 1 – 3
BASIC FINANCIAL STATEMENTS:
Government-Wide Financial Statements
Statement of Net Position 4
Statement of Activities 5
Fund Financial Statements
Balance Sheet - Governmental Funds 6
Reconciliation of Total Governmental Fund Balance to
Net Position of Governmental Activities 7
Statement of Revenue, Expenditures and Changes in
Fund Balance - Governmental Funds 8
Reconciliation of Statement of Revenue, Expenditures
and Changes in Fund Balance of Governmental Funds
to the Statement of Activities and Changes in Net Position 9 Statement of Net Position - Proprietary Funds 10
Statement of Revenue, Expenses and Changes in Fund Net
Position - Proprietary Funds 11
Statement of Cash Flows - Proprietary Funds 12 – 13
Statement of Fiduciary Net Position – Private Purpose Trust Funds 14 Statement of Changes in Fiduciary Net Position – Private Purpose Trust Funds 15 Notes to Financial Statements 16 – 55
TABLE OF CONTENTS (Continued)
Page
Required Supplementary Information
Budgetary Comparison Schedule – General Fund 56
Schedule of Proportionate Share of Net Pension Liability/(Asset) 57 Schedule of Contributions 58
Supplemental Only Information
Budgetary Comparison Schedule – Coalinga Public Financing Authority Fund 59 Combining Balance Sheet – Nonmajor Governmental Funds 60 – 62 Combining Statement of Revenue, Expenditures and
Changes in Fund Balance – Nonmajor Governmental Funds 63 – 65 INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER
FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS
BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN
ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS 66 – 67
RYAN P. JOLLEY
A PROFESSIONAL CORPORATION
CERTIFIED PUBLIC ACCOUNTANTS Ryan P. Jolley C.P.A.
Bryant L. Jolley C.P.A.
Darryl L. Smith C.P.A.
Luis A. Perez C.P.A.
Brandon J. Lang C.P.A.
Lan T. Kimoto
Kali A. Kaakah
1753 E. FIR AVENUE FRESNO, CALIFORNIA 93720 PHONE 559.659.3045 FAX 559.659.0615 INDEPENDENT AUDITOR’S REPORT
To the Honorable Mayor and City Council
City of Coalinga, California
Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Coalinga (the “City”), California, as of and for the year ended June 30, 2025, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the table of contents.
In our opinion, the financial statements referred to above present fairly, in all material respects, the 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, 2025, 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 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 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.
2 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 generally accepted auditing standards 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 generally accepted auditing standards 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.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit.
Required Supplementary Information
Management has omitted management’s discussion and analysis that accounting principles generally accepted in the United States of America require to be presented to supplement the basic financial statements. Such missing information, 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. Our opinion on the basic financial statements is not affected by this missing information.
Accounting principles generally accepted in the United States of America require that the budgetary comparison information on page 56, the Schedule of Proportionate Share of Net Pension Liability/(Asset) on page 57, and the Schedule of Contributions on page 58 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 3 responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’s basic financial statements. The combining and individual nonmajor fund financial statements and the budgetary comparison schedule for the Coalinga Public Finance Authority Fund 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 combining and individual nonmajor fund financial statements and the budgetary comparison schedule for the Coalinga Public Finance Authority Fund are fairly stated, in all material respects, in relation to the basic financial statements as a whole.
Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated July 31, 2026, 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 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 financial reporting and compliance.
July 31, 2026
See accompanying notes. 4
CITY OF COALINGA
STATEMENT OF NET POSITION
JUNE 30, 2025
Governmental Business-Type
Activities Activities Total
ASSETS
Cash and investments 29,267,245 $ 4,900,436 $ 34,167,681 $ Restricted cash with fiscal agent 413,555 13,118,127 13,531,682 Receivables:
Accounts, net 167,818 2,036,029 2,203,847
Interest 2,281,006 2,109 2,283,115
Lease 687,410 - 687,410
Due from other governments 2,550,704 807,380 3,358,084
Notes 3,123,179 - 3,123,179
Bonds 619,942 - 619,942
Prepaids 342,731 202,881 545,612
Internal balances 17,615,000 (17,615,000) -
Land held for resale 165,000 - 165,000
Capital assets, net of allowance
for depreciation and amortization 28,440,062 37,706,262 66,146,324 Total assets 31,892,024 94,939,852 126,831,876
DEFERRED OUTFLOWS OF RESOURCES
Deferred outflows of resources related to pensions 427,035 1,554,054 1,981,089 Total deferred outflows of resources 427,035 1,554,054 1,981,089
LIABILITIES
Accounts payable 685,898 1,837,793 2,523,691
Accrued liabilities 576,188 100,158 676,346
Accrued interest payable 144,106 125,288 269,394
Deposits and claims payable 117,209 71,300 188,509
Unearned revenue 598,591 - 598,591
Compensated absences 579,678 113,721 693,399
Lease liabilities 97,985 2,951 100,936
Bonds payable 455,000 - 455,000
Loans payable 362,688 - 362,688
Long-term liabilities
Compensated absences 391,546 76,814 468,360
Lease liabilities 145,589 248,800 394,389
Bonds payable 20,193,669 11,870,753 32,064,422
Loans payable 345,619 - 345,619
Net pension liability 561,653 2,158,550 2,720,203
Total liabilities 15,009,231 26,852,316 41,861,547
DEFERRED INFLOWS OF RESOURCES
Deferred inflows of resources related to pensions 56,815 12,787 69,602 Deferred inflows of resources related to leases - 600,572 600,572 Total deferred inflows of resources 12,787 657,387 670,174
NET POSITION
Net investment in capital assets 16,301,682 11,135,053 27,436,735 Restricted for debt service 23,489,388 - 23,489,388
Restricted for specific projects and programs 13,466,857 - 13,466,857 Unrestricted 6,161,988 15,726,276 21,888,264
Total net position $ 17,297,041 68,984,203 $ 86,281,244 $ See accompanying notes. 5
CITY OF COALINGASTATEMENT OF ACTIVITIES YEAR ENDED JUNE 30, 2025 .
Operating Capital
Charges for Grants and Grants and Governmental Business-Type Expense Services Contributions Contributions Activities Activities Total Primary Government
Governmental activities
General government 1,878,503 $ - $ - $ - $ (1,878,503) $ - $ (1,878,503) $ Public works 2,134,165 160,013 2,538,890 9,353 574,091 - 574,091Community development 724,760 - 923,176 - 198,416 - 198,416Public safety 13,073,880 3,243,533 4,541,328 - (5,289,019) - (5,289,019) Debt Service
Interest and fiscal charges - 1,038,826 - - (1,038,826) - (1,038,826) Total governmental activities 3,403,546 18,850,255 8,003,394 9,353 (7,433,962) - (7,433,962) Business-type activities
Water 7,842,426 7,464,951 1,193,186 31,395 - 847,106 847,106Sewer 1,848,737 1,817,233 - - - (31,504) (31,504)Natural Gas 3,289,776 3,298,949 - - - 9,173 9,173Sanitation 3,182,644 2,995,647 - - - (186,997) (186,997) Total business-type activities 15,576,780 16,163,583 1,193,186 31,395 - 637,778 637,778 Total primary government $ 18,980,326 35,013,838 $ 9,196,580 $ 40,748 $ (7,433,962) 637,778 (6,796,184) General Revenue
Property taxes - 4,425,315 4,425,315
Sales taxes - 3,264,222 3,264,222
Franchise and other taxes - 750,666 750,666Business licenses - 162,161 162,161Rents 11,350 121,743 133,093Interest income 641,340 904,390 1,545,730Other 35,829 245,525 281,354Gain/(loss) on sale of assets 7,497 (5,633) 1,864Transfers 301,559 (301,559) - Total general revenue 997,575 9,566,830 10,564,405
Change in Net Position 1,635,353 2,132,868 3,768,221
Net Position
Beginning of year, as previously stated 15,719,762 67,125,799 82,845,561Change in accounting principles (58,074) (274,464) (332,538)Beginning of year, restated 15,661,688 66,851,335 82,513,023 End of year $ 17,297,041 68,984,203 $ 86,281,244 $
Functions/Programs
Net Revenue/(Expense) and
Program Revenue Changes in Net Position
See accompanying notes. 6
CITY OF COALINGA
BALANCE SHEET – GOVERNMENTAL FUNDS
JUNE 30, 2025
Coalinga Public Low-Moderate Formerly Major
Financing Housing Nonmajor Total
Authority Debt Asset Special Grants Governmental Governmental General Service Fund Revenue Fund Fund Funds Funds
ASSETS
Cash and investments 17,515,152 $ 2,478,342 $ 1,661,628 $ - $ 7,612,123 $ 29,267,245 $ Cash and investments with fiscal agent - 413,555 - - - 413,555 Receivables:
Accounts receivable, net 158,797 - - - 9,021 167,818
Interest receivable 7,985 2,268,642 782 - 3,597 2,281,006 Lease receivable - 687,410 - - - 687,410
Due from other governments 670,092 - 48,561 - 1,832,051 2,550,704 Notes receivable - - 3,123,179 - - 3,123,179
Bonds receivable - 619,942 - - - 619,942
Prepaids 65,852 271,527 - - 5,352 342,731
Land held for resale - - 165,000 - - 165,000
Due from other funds 384,595 - - - - 384,595
Advances to other funds 17,615,000 - - - - 17,615,000
Total assets $ 23,667,008 19,489,883 $ 4,999,150 $ - $ 9,462,144 $ 57,618,185 $
LIABILITIES
Accounts payable 508,254 $ - $ 11,441 $ - $ 166,203 $ 685,898 $ Accrued liabilities 576,188 - - - - 576,188
Deposits and claims payable 111,909 - - - 5,300 117,209 Due to other funds - - - - 384,595 384,595
Unearned revenue - - - - 598,591 598,591
Total liabilities - 1,196,351 11,441 - 1,154,689 2,362,481
DEFERRED INFLOWS OF RESOURCES
Deferred right to use - lease related 600,572 - - - - 600,572 Unavailable revenues - - 3,123,179 - 694,062 3,817,241
Total deferred inflows of resources - 600,572 3,123,179 - 694,062 4,417,813
FUND BALANCE
Nonspendable:
Prepaids 65,852 271,527 - - 5,352 342,731
Restricted:
Debt service - 23,395,481 - - 93,907 23,489,388
Emergency medical transportation 3,888,865 - - - - 3,888,865 Community development - - 1,864,530 - - 1,864,530
Storm drainage and flood control - - - - 454,944 454,944 Streets and bridges - - - - 246,316 246,316
Public building and facilities - - - - 124,911 124,911
Park improvements - - - - 35,733 35,733
Street maintenance - - - - 3,176,387 3,176,387
LTF Article 8 - - - - 3,172,284 3,172,284
Law enforcement and fire - - - - 393,292 393,292
EDA Community buildings - - - - 48,621 48,621
EDA revolving loans - - - - 60,974 60,974
Unassigned - 13,738,243 - - (199,328) 13,538,915
Total fund balance 17,692,960 23,667,008 1,864,530 - 7,613,393 50,837,891 Total liabilities, deferred inflows of
resources, and fund balance 19,489,883 $ 23,667,008 $ 4,999,150 $ - $ 9,462,144 $ 57,618,185 $ See accompanying notes. 7
CITY OF COALINGA
RECONCILIATION OF TOTAL GOVERNMENTAL FUND BALANCE TO NET POSITION
OF GOVERNMENTAL ACTIVITIES
JUNE 30, 2025
Total governmental fund balance 50,837,891 $
Amounts reported for governmental activities in the Statement of Net Position are different because:
Capital assets used in governmental activities are not financial resources and, therefore, are not reported in the funds. 37,706,262 Deferred outflows of resources related to net pension liability, represent a consumption of net position that applies to future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. 1,554,054 Net pension liability are not due and payable in the current period and, therefore, are not reported in the funds. (2,158,550) Deferred inflows of resources related to net pension liability, represent an as liabilities in the Statement of Net Position since revenue recognition is not based upon measurable and available criteria. (56,815) Governmental long-term liabilities are not due and payable in the current period and, therefore, are not reported in the funds. (21,600,550) Compensated absences are not due and payable in the current period and therefore are not reported in the funds. (971,224) Interest on long-term debt is reported as an expenditure of the Governmental Funds when paid because it requires the use of current financial resources. However, accrued interest must be recorded when incurred. (144,106) Unavailable revenues are not available to pay for current period expenditures and, therefore, are reported as unavailable revenues in the funds. 3,817,241 Net position of governmental activities $ 68,984,203
See accompanying notes. 8
CITY OF COALINGA
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES –
GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2025
Low-Moderate Formerly Major
Coalinga Public Housing Nonmajor Total
Financing Asset Special Grants Governmental Governmental General Authority Revenue Fund Fund Funds Funds
Revenue
Taxes and special assessments 8,440,203 $ - $ - $ - $ - $ 8,440,203 $ Licenses, permits and impact fees 852,824 - - - 5,686 858,510 Intergovernmental 4,178,567 - 324,951 - 2,797,929 7,301,447 Charges for services 2,713,934 - - - - 2,713,934
Fines and forfeitures 43,850 - - - - 43,850
Use of money and property 320,752 780,220 17,714 - 16,760 1,135,446 Interest - - - - 63,509 63,509
Other - 26,077 - - 3,194 29,271
Total revenue 780,220 16,576,207 342,665 - 2,887,078 20,586,170 Expenditures
Current
General government 1,586,690 11,481 - - - 1,598,171
Public works 459,131 - - - 869,718 1,328,849
Community development 438,384 - 352,814 - 341,477 1,132,675 Public safety 11,773,825 - - - 121,490 11,895,315
Capital outlay 1,251,683 - - - 1,692,010 2,943,693
Debt Service
Principal 569,535 445,000 - - 39,584 1,054,119
Interest and fiscal charges 576,853 32,136 - - 2,617 611,606 Total expenditures 1,033,334 16,111,384 352,814 - 3,066,896 20,564,428 Revenue over/(under) expenditures 464,823 (253,114) (10,149) - (179,818) 21,742 Other Financing Sources/(Uses)
Sale of general capital assets 7,460 - - - - 7,460
Lease proceeds 491,440 - - - - 491,440
Transfers in/(out) - net (131,870) (169,689) - - - (301,559) Total other financing sources (131,870) 329,211 - - - 197,341 Change in Fund Balance (384,984) 794,034 (10,149) - (179,818) 219,083 Fund Balance
Beginning of year 16,898,926 24,051,992 1,874,679 (95,697) 7,888,908 50,618,808 Change within financial reporting entity (major to nonmajor) - - - 95,697 (95,697) - Beginning of year, restated 24,051,992 16,898,926 1,874,679 - 7,793,211 50,618,808 End of year $ 23,667,008 17,692,960 $ 1,864,530 $ - $ 7,613,393 $ 50,837,891 $ See accompanying notes. 9
CITY OF COALINGA
RECONCILIATION OF STATEMENT OF REVENUE, EXPENDITURES, AND CHANGES IN
FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITES AND
CHANGES IN NET POSITION
YEAR ENDED JUNE 30, 2025
Net change in fund balance - total governmental funds 219,083 $ Amounts reported for governmental activities in the Statement of Activities are different because:
Depreciation expense on capital assets is reported in the Statement of Activities, but does not require the use of current financial resources. Therefore, depreciation expense is not required as expenditures in Governmental Funds (1,853,109)
Pension expenses reported in the Statement of Activities do not require the of current financial resources and, therefore are not reported as expenditures in the Governmental Funds (330,898)
Amortization of deferred debt costs in the Statement of Activities does not require the use of current financial resources and is not required as expenditures in Governmental Funds 4,168
Governmental Funds report proceeds from the sale of assets as revenue.
However, in the Statement of Activities the proceeds are reduced by the book value of the asset (13,093)
Governmental Funds report capital outlay as expenditures. However, in the Statement of Activities the cost of those assets are capitalized as an asset and depreciated over the period of service 2,943,692 Debt proceeds provide current financial resources to governmental funds, but issuing debt increases long-term liabilities in the Statement of Net Assets (275,186) Revenues in the statement of activities that do not provide current financial resources are not reported as revenues in the funds 660,715 Repayment of long-term debt is an expenditure in governmental funds, but the repayment reduces long-term liabilities in the Statement of Net Position 1,054,118 Compensated absence costs in the Statement of Activities do not require the use of current financial resources and, therefore, are not reported as expenditures in Governmental Funds (103,800) In the Statement of Activities interest is accrued on long-term debt, whereas, in governmental funds interest expenditure is reported when due (172,822) Change in net position of governmental activities 2,132,868 $ See accompany notes. 10
CITY OF COALINGA
STATEMENT OF NET POSITION – PROPRIETARY FUNDS
JUNE 30, 2025
Total
Natural Proprietary
Water Sewer Gas Sanitation Funds
ASSETS
Current assets
Cash and investments 2,804,594 $ 1,810,086 $ 206,294 $ 79,462 $ 4,900,436 $ Cash and investments with fiscal agent 10,055,744 3,062,383 - - 13,118,127 Accounts receivable, net 1, 245,093 003,265 452,494 335,177 2,036,029 Interest receivable 1,119 871 57 62 2,109
Due from other governments 756,126 51,254 - - 807,380
Prepaids 52,685 145,964 2,894 1,338 202,881
Total current assets 5,222,372 14,766,812 661,739 416,039 21,066,962 Non-current assets
Property, plant and equipment,
net of allowance for depreciation 8,048,355 20,021,355 370,352 - 28,440,062 Total noncurrent assets 8,048,355 20,021,355 370,352 - 28,440,062 Total assets 13,270,727 34,788,167 1,032,091 416,039 49,507,024
DEFERRED OUTFLOWS OF RESOURCES
Deferred outflows related to pensions 92,317 193,780 124,132 16,806 427,035 Total deferred outflows of resources 92,317 193,780 124,132 16,806 427,035
LIABILITIES
Current liabilities
Accounts payable 1,180,050 113,313 74,144 470,286 1,837,793 Accrued liabilities 53,050 17,624 26,682 2,802 100,158
Accrued interest payable 91,825 33,463 - - 125,288
Deposits 71,300 - - - 71,300
Compensated absences 55,589 24,487 30,871 2,774 113,721 Lease liability - 2,951 - - 2,951
Total current liabilities 188,887 1,454,765 131,697 475,862 2,251,211 Non-current liabilities
Advances from other funds 15,490,000 2,125,000 - - 17,615,000 Compensated absences 37,548 16,540 20,852 1,874 76,814
Bonds payable 8,714,627 3,156,126 - - 11,870,753
Lease liability 248,800 - - - 248,800
Net pension liabilities 121,419 254,867 163,263 22,104 561,653 Total noncurrent liabilities 5,419,085 24,745,842 184,115 23,978 30,373,020 Total liabilities 5,607,972 26,200,607 315,812 499,840 32,624,231
DEFERRED INFLOWS OF RESOURCES
Deferred inflows related to pensions 2,764 5,803 3,717 503 12,787 Total deferred inflows of resources 2,764 5,803 3,717 503 12,787
NET POSITION
Net investment in capital assets 5,872,472 4,892,229 370,352 - 11,135,053 Unrestricted/(deficit) 2,860,079 2,903,065 466,342 (67,498) 6,161,988 Total net position $ 7,752,308 8,775,537 $ 836,694 $ (67,498) $ 17,297,041 $ Business-Type Activities - Enterprise Funds
See accompany notes. 11
CITY OF COALINGA
STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET POSITION –
PROPRIETARY FUNDS
YEAR ENDED JUNE 30, 2025
Total
Natural Proprietary
Water Sewer Gas Sanitation Funds
Operating Revenue
Charges for services 7,462,852 $ 1,817,233 $ 3,298,949 $ 2,995,647 $ 15,574,681 $ Connection charges 2,099 - - - 2,099
Total operating income 7,464,951 1,817,233 3,298,949 2,995,647 15,576,780 Operating Expense
Personnel 1,516,491 596,958 769,419 74,098 2,956,966
Contractual services and utilities 1,820,263 469,467 1,286,610 3,063,180 6,639,520 Supplies and materials 950,470 278,970 308,364 45,366 1,583,170 Cost of sales 2,011,733 - 873,003 - 2,884,736
Bad debt 141,867 - - - 141,867
Depreciation 271,214 473,427 52,380 - 797,021
Total operating expense 1,616,609 6,914,251 3,289,776 3,182,644 15,003,280 Operating income/(loss) 200,624 550,700 9,173 (186,997) 573,500 Nonoperating Revenue/(Expense)
Intergovernmental 1,193,186 21,860 - - 1,215,046
Development impact fees 2,978 6,557 - - 9,535
Interest income 524,611 113,662 1,799 1,268 641,340
Miscellaneous 7,509 11,350 - 28,320 47,179
Interest expense (232,128) (928,175) - - (1,160,303)
Total nonoperating revenue/(expense) (77,136) 804,101 3,741 29,588 760,294 Net income/(loss) before transfers 1,354,801 123,488 12,914 (157,409) 1,333,794 Operating Transfers In/(Out) - 301,559 - - 301,559
Change in Net Position 123,488 1,656,360 12,914 (157,409) 1,635,353 Net Position
Beginning of year 7,119,177 7,628,820 823,780 89,911 15,661,688 End of year $ 7,752,308 8,775,537 $ 836,694 $ (67,498) $ 17,297,041 $ Business-Type Activities - Enterprise Funds
See accompany notes. 12
CITY OF COALINGA
STATEMENT OF CASH FLOW - PROPRIETARY FUNDS
YEAR ENDED JUNE 30, 2025
Total
Natural Business-Type
Water Sewer Gas Sanitation Funds
Operating Activities
Receipts from customers and users 7,532,472 $ 1,751,680 $ 3,058,734 $ 2,976,215 $ 15,319,101 $ Payments to employees (1,463,027) (582,603) (735,346) (68,621) (2,849,597) Payments for contractual services and utilities (1,346,823) (475,756) (1,272,623) (2,592,162) (5,687,364) Payments to suppliers (950,470) (278,970) (308,364) (45,366) (1,583,170) Payments for cost of sales - (2,011,733) (873,003) - (2,884,736) Net cash provided by (used in)
operating activities 414,351 1,760,419 (130,602) 270,066 2,314,234 Non-capital Financial Activities
Payments from other governments 437,060 16,900 - - 453,960 Payments (to)/from other funds (73,441) 150,292 - (220,292) (143,441) Net cash provided by (used in)
noncapital financing activities 167,192 363,619 - (220,292) 310,519 Capital and Related Financing Activities
Proceeds from bonds 8,966,378 3,156,126 - - 12,122,504
Development impact fees received 2,978 6,557 - 9,535 -
Rental income received 7,509 11,350 - 47,179 28,320
Purchase of property, plant and equipment (7,209,942) (2,202,087) (14,535) - (9,426,564) Interest paid on long-term debt (198,665) (836,350) - - (1,035,015) Net cash provided by (used in)
capital and related financing activities 773,281 930,573 (14,535) 28,320 1,717,639 Investing Activities
Interest received 118,392 528,575 2,250 1,368 650,585
Net cash provided by (used in)
investing activities 118,392 528,575 2,250 1,368 650,585 Net Increase (Decrease) in Cash 1,473,216 3,583,186 (142,887) 79,462 4,992,977 Cash
Beginning of year 9,277,152 3,399,253 349,181 - 13,025,586 End of year $ 4,872,469 12,860,338 $ 206,294 $ 79,462 $ 18,018,563 $ Business-Type Activities - Enterprise Funds
See accompany notes. 13
CITY OF COALINGA
STATEMENT OF CASH FLOW - PROPRIETARY FUNDS (CONTINUED)
YEAR ENDED JUNE 30, 2025
Total
Natural Business-Type
Water Sewer Gas Sanitation Funds
Reconciliation of cash to financial statements:
Cash and investments 2,804,594 $ 1,810,086 $ 206,294 $ 79,462 $ 4,900,436 $ Cash and investments with fiscal agent 3,062,383 10,055,744 - - 13,118,127 $ 4,872,469 12,860,338 $ 206,294 $ 79,462 $ 18,018,563 $ Cash Flows from Operating Activities
Operating income (loss) 550,700 $ 200,624 $ 9,173 $ (186,997) $ 573,500 $ Adjustments to reconcile operating income (loss)
to net cash provided (used) by operating activities:
Depreciation 473,427 271,214 52,380 - 797,021
Changes in assets and liabilities:
(Increase) decrease in accounts receivable 199,788 (65,553) (240,215) (19,432) (125,412) (Increase) decrease in prepaids (127,289) (34,010) 15,781 2,279 (143,239) (Increase) decrease in deferred outflows of resources 55,700 26,536 35,680 4,831 122,747 Increase (decrease) in accounts payable 596,312 29,159 (4,898) 468,177 1,088,750 Increase (decrease) in accrued liabilities 4,417 (1,438) - - 2,979 Increase (decrease) in deposits and other liabilities 9,600 - 3,104 562 13,266 Increase (decrease) in compensated absences (445) (11,327) (459) 802 (11,429) Increase (decrease) in deferred inflows of resources (4,636) (2,209) (2,970) (402) (10,217) Increase (decrease) in net pension liability 1,355 2,845 1,822 246 6,268 Net Cash Provided (Used in) Operating Activities $ 414,351 1,760,419 $ (130,602) $ 270,066 $ 2,314,234 $ Business-Type Activities - Enterprise Funds
See accompany notes. 14
CITY OF COALINGA
STATEMENT OF FIDUCIARY NET POSTION
JUNE 30, 2025
Coalinga Total
Successor Ayres/Beason Private Purpose
Agency Scholarship Trust Funds
ASSETS
Cash and investments 967,422 $ 51,236 $ 1,018,658 $
Cash and investments with fiscal agent 1,488 - 1,488
Interest receivable 262 24 286
Prepaid - 1,338 1,338
Notes receivable - 63,766 63,766
Total assets 51,260 1,034,276 1,085,536
LIABILITIES
Accounts payable and accrued expense 953 - 953
Accrued liabilities 2,799 - 2,799
Interest payable 4,307 - 4,307
Long-term Debt
Due within one year 537,000 - 537,000
Due in more than one year - 2,887,399 2,887,399
Total liabilities 3,432,458 - 3,432,458
DEFERRED INFLOWS OF RESOURCES
Gain on bond refunding - 1,806 1,806
Total deferred inflows of resources - 1,806 1,806
NET POSITION
Net position held in trust for:
Redevelopment dissolution and other purposes (2,399,988) - (2,399,988) Scholarship - 51,260 51,260
Total net position (deficit) $ 51,260 (2,399,988) $ (2,348,728) $ See accompany notes. 15
CITY OF COALINGA
STATEMENT OF CHANGES IN FIDUCIARY NET POSITION
YEAR ENDED JUNE 30, 2025
Coalinga Total
Successor Ayres/Beason Private Purpose
Agency Scholarship Trust Funds
ADDITIONS
Property taxes $ - 664,299 $ 664,299 $
Investments, rents and other earnings 525 10,032 10,557 Total additions 525 674,331 674,856
DEDUCTIONS
Administrative costs 98,175 - 98,175
Interest and fiscal agency expenses - 202,091 202,091
Total deductions - 300,266 300,266
Change in Net Position 525 374,065 374,590
Net Position
Beginning of year (2,774,053) 50,735 (2,723,318)
End of year $ 51,260 (2,399,988) $ (2,348,728) $
16 CITY OF COALINGA
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 1 – Summary of Significant Accounting Policies
Reporting Entity
The City of Coalinga, California (the “City”) was incorporated as a general law city in 1906. The City operates under a Council-Manager form of government. The City's major operations include public safety; highways and streets; water, sewer, natural gas, transit and refuse collection; parks and recreation; building inspection; public improvements; planning and zoning, and general administrative services. The accompanying financial statements present the government and its component units, entities for which the government is considered to be financially accountable. Blended component units are, in substance, part of the primary government’s operations, even though they are legally separate entities. Thus, blended component units are appropriately presented as funds of the primary government. There are no discretely presented component units included in these financial statements.
Blended Component Unit - The Coalinga Public Financing Authority (“CPFA”) was established in 1991 through a Joint Exercise of Powers Agreement between the City, the Agency, and the Coalinga-Huron Unified School District. The formation of the joint powers authority was approved by the City Council who is also designated as the Board of Directors for the CPFA. The City Manager is appointed Secretary with the City staff providing all support services. The purpose of the CPFA is solely to provide funds from the sale of revenue bonds to finance or refinance the costs of various projects for the City. The City set up the CPFA to act as a financing/lending type institution only. The CPFA/City legislative meetings are held concurrently.
The CPFA is reported as a debt service fund and does not issue separate financial statements.
Basis of Accounting – Fund Accounting
The accounts of the City are organized on the basis of funds. A fund is an independent fiscal and accounting entity with a self-balancing set of accounts. Fund accounting segregates funds according to their intended purpose and is used to aid management in demonstrating compliance with finance-related legal and contractual provisions. The minimum number of funds is maintained consistent with legal and managerial requirements.
Government-Wide Financial Statements – The statement of net position and the statement of activities display information about the primary government (the City) and its component unit. These statements include the financial activities of the overall government, except for fiduciary activities. Eliminations have been made to minimize the double-counting of internal activities. These statements distinguish between the governmental and business-type activities of the City. Governmental activities generally are financed through taxes, intergovernmental revenues, and other non-exchange transactions. Business-type activities are financed in whole or in part by fees charged to external parties.
The statement of activities presents a comparison between direct expenses and program revenues for each different identifiable activity of the City’s business-type activities and for each function of the City’s governmental activities. Direct expenses are those that are specifically associated with a program or function and, therefore, are included in the program expense reported for individual function. Certain indirect costs, which cannot be identified and broken down, are included in the program expense reported for individual functions and activities. Program revenues include, 1) fines, fees, and charges paid by the recipients of goods and services offered by the programs and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular program. Revenues that are not classified as program revenues, including all taxes, are presented instead as general revenues. 17 CITY OF COALINGA
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 1 – Summary of Significant Accounting Policies (Continued) Fund Financial Statements – The fund financial statements provide information about the City’s funds, including its fiduciary funds and blended component units. Separate statements for each fund category – governmental, proprietary, and fiduciary – are presented. The emphasis of fund financial statements is on major governmental and enterprise funds, each displayed in a separate column. All remaining governmental and enterprise funds are aggregated and reported as nonmajor funds. Major individual governmental and enterprise funds are reported as separate columns in the fund financial statements. An accompanying schedule is presented to reconcile and explain the differences in funds and changes in fund balances as presented in these statements to the net position and changes in net position presented in the government- wide financial statements.
The City reports the following major governmental funds:
The General Fund is the government’s primary operating fund. It accounts for all financial resources of the general government, except those required to be accounted for in another fund.
The Coalinga Public Financing Authority Debt Service Fund is used to account for revenues and expenditures of the CPFA Revenue Bonds. Bond proceeds are to be used to finance or refinance the costs of various improvement projects for the City and other public agencies.
The Low-Moderate Housing Asset Special Revenue Fund accounts for monies received and expended for low- and moderate-income housing activities pursuant to AB1484.
Enterprise fund financial statements include a statement of net position, statement of revenues, expenses and changes in net position, a statement of cash flows for each major enterprise fund and nonmajor funds aggregated.
The City has four major enterprise funds: the Water Fund, Sewer Fund, Natural Gas Fund, and Sanitation Fund, which are used to account for operations that are financed and operated in a manner similar to private business enterprise. In an enterprise fund, the intent of the City Council is that costs (expenses, including depreciation) of providing services to the general public, on a continuing basis, be financed or recovered primarily through user charges.
The City reports the following major enterprise funds:
Water Fund – The Water Fund accounts for the activities of the City’s water production and distribution operations.
Sewer Fund – The Sewer Fund accounts for the activities of the City’s sanitary sewer system operations.
Natural Gas – The Natural Gas Fund accounts for the operation and maintenance of the City’s natural gas system.
Sanitation Fund – The Sanitation Fund accounts for the operation and maintenance of the City’s sanitation system.
18 CITY OF COALINGA
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 1 – Summary of Significant Accounting Policies (Continued) Basis of Presentation – Fund Accounting
The City's fiduciary funds are used to account for resources held for the benefit of parties outside the government. The fund’s activities are reported in a separate statement of fiduciary net position and a statement of changes in fiduciary net position. Fiduciary funds are not reflected in the government-wide statements because the resources of those funds are not available to support the City’s own programs.
Fiduciary funds are presented on an economic resources measurement focus and the accrual basis of accounting, similar to the government-wide financial statements.
Private-Purpose Trust Fund – The Private-Purpose Trust Fund accounts for assets held by the City as trustee for the Successor Agency and Ayres/Beason Scholarships.
The City reports the following private purpose trust funds:
The Coalinga Successor Agency Fund accounts for the assets and liabilities of the former Redevelopment Agency and its allocated revenue to pay estimated installment payments of the enforceable obligations until the obligations of the former Redevelopment Agency are paid in full and assets have been liquidated.
The Ayres/Beason Scholarship Fund accounts for the assets and liabilities of the Ayres/Beason scholarship.
Basis of Accounting
The accounting and financial reporting treatment is determined by the applicable measurement focus and basis of accounting. Measurement focus indicates the type of resources being measured such as current financial resources or economic resources. The basis of accounting indicates the timing of transactions or events for recognition in the financial statements.
Government-Wide Financial Statements – The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows.
Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met.
Governmental Fund Financial Statements – Governmental funds are reported using current financial resources measurement focus and the modified accrual basis of accounting. Under the modified accrual basis of accounting, revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences, and claims and judgments, are recorded only when payment is due. General capital asset acquisitions are reported as expenditures in governmental funds. Issuance of long-term debt and acquisitions under capital leases are reported as other financing sources. 19 CITY OF COALINGA
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 1 – Summary of Significant Accounting Policies (Continued) Property taxes, sales taxes, franchise taxes, licenses, and interest associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. Entitlements are recorded as revenues when all eligibility requirements are met, including any time requirements, and the amount is received during the period or within the availability period for this revenue source (within 60 days of year-end). Expenditure-driven grants are recognized as revenue when the qualifying expenditures have been incurred and all other eligibility requirements have been met, and the amount is received during the period or within the availability period for this revenue source (within 60 days of yearend). All other revenue items are considered to be measurable and available only when cash is received by the government.
The proprietary and private-purpose trust funds are reported using the economic resources measurement focus and the accrual basis of accounting.
Proprietary funds distinguish operating revenues and expenses from nonoperating 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 water fund, sewer fund, natural gas fund, sanitation fund, and utility billing 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 nonoperating revenues and expenses.
Financial Statement Amounts
Cash and Investments – Cash and investments represent the City's cash bank accounts including but not limited to certificates of deposit, money market funds and cash management pools for reporting purposes in the Statement of Cash Flows. Additionally, investments with maturities of three months or less when purchased are included as cash equivalents in the Statement of Cash Flows.
The City maintains a cash and investment pool that is available for use by all funds. Interest earnings as result of this pooling are distributed to the appropriate funds based on year-end cash balances in each fund. Interest income from cash and investments with fiscal agents is credited directly to the related fund.
Investments of the pool include only those investments authorized by the California Government Code such as, United States Treasury securities, agencies guaranteed by the United States Government, registered state warrants, and other investments. Investments primarily consist of deposits in the State of California Local Agency Investment Fund. Investments are stated at cost or amortized cost.
Restricted Cash with Fiscal Agent – The City has funds held by trustee or fiscal agents pledged to the payment or security of bonds and are classified as restricted assets on the balance sheet because they are maintained in separate bank accounts and their use is limited by applicable bond covenants. The City reports restricted cash with fiscal agent in the CPFA debt service fund, the Water and Sewer enterprise funds, and the Coalinga Successor Agency private- purpose trust fund. Amounts reported in these funds are restricted for debt service payments and specific projects.
20 CITY OF COALINGA
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 1 – Summary of Significant Accounting Policies (Continued) Accounts Receivable – These are comprised primarily of revenues that have been earned but not yet received by the City as of June 30 from individual customers, private entities and government agencies. In addition, this account includes accrued revenues due from other agencies for expenditure driven types of grants whereby the City accrues grant revenues for expenditures/expenses incurred but not yet reimbursed by the grantors. Also, property taxes earned but not received from the County of Fresno as of June 30 and unbilled services for utility and other services delivered to customers but not billed as of June 30, are included in this account. Management determines the allowance for doubtful accounts by evaluating individual customer accounts. Utility customer closed accounts are written off when deemed uncollectible. Recoveries to utility customer receivables previously written off are recorded when received.
The City uses an independent billing company to bill and collect on all ambulance services. Ambulance billings consist of amounts owed by individuals for services rendered for ambulance transport. Management is not able to create a reasonable estimate of the collectability of existing accounts. In addition, the outstanding receivables are deemed unavailable as the City typically receives payment after the availability period of 60 days. The City records all ambulance receipts on a cash basis.
Property Tax Calendar – Fresno County is responsible for the assessment, collection and apportionment of property taxes for all taxing jurisdictions. Property taxes are levied in equal installments on November 1 and February 1. They become delinquent on December 10 and April 10, respectively. The lien date is January 1 of each year. Property taxes are accounted for in the General Fund. Property tax revenues are recognized when they become measurable and available to finance current liabilities. The City considers property taxes as available if they are collected within 60 days after year-end. Property tax on the unsecured roll are due on the January 1 lien date and become delinquent if unpaid on August 31. However, unsecured property taxes are not susceptible to year-end accrual.
Revenues from taxpayer-assessed taxes (sales and use, business license, transient occupancy, utility users, gas, and franchise fees) are accrued in the governmental funds when they are both measurable and available.
The City considers these revenues available if they are received during the period when settlement of prior fiscal year accounts payable occurs. Historically, the majority of these taxes are received within 60 days of the fiscal year-end.
The City is permitted by Article XIIIA of the State of California Constitution (known as Proposition 13) to levy a maximum tax of $1 per $100 of full cash value.
Interfund Receivables/Payable – During the course of operations the City has activity between funds for various purposes. Any residual balances outstanding at year-end are reported as due from/to other funds and advances to/from other funds. While these balances are reported in fund financial statements, certain eliminations are made in the preparation of the government-wide financial statements. Balances between the funds included in governmental activities (i.e., the governmental and internal service funds) are eliminated so that only the net amount is included as internal balances in the governmental activities column. Similarly, balances between the funds included in business-type activities (i.e., the enterprise funds) are eliminated so that only the net amount is included as internal balances in the business-type activities column.
21 CITY OF COALINGA
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 1 – Summary of Significant Accounting Policies (Continued) Further, certain activity occurs during the year involving transfers of resources between funds. In fund financial statements these amounts are reported at gross amounts as transfers in/out. While reported in fund financial statements, certain eliminations are made in the preparation of the government-wide financial statements. Transfers between the funds included in governmental activities are eliminated so that only the net amount is included as transfers in the governmental activities column. Similarly, balances between the funds included in business-type activities are eliminated so that only the net amount is included as transfers in the business-type activities column.
Prepaids – Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements. The cost of prepaid items is recorded as expenditures/expenses when consumed rather than when purchased.
Assets Held for Resale – Assets held by the City or the Coalinga Successor Agency for the purpose of improving and reselling are accounted for in the account. Property is valued at the lower of cost or net realizable value.
Capital Assets – Capital outlays are recorded as expenditures of the General, Special Revenue, and Capital Projects Funds and as assets in the Government-Wide Financial Statements to the extent the City's capitalization threshold is met.
Capital assets, which include property, plant, equipment, and infrastructure assets (e.g., roads, bridges, sidewalks, and similar items), are reported in the applicable governmental or business-type activities column in the Government- Wide Financial Statements. Capital assets are defined by the government as assets with an initial individual cost of more than $5,000 and an estimated useful life in excess of one year. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at estimated fair market value at the date of donation.
The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized. Betterments and major improvements which significantly increase values, change capacities or extend useful lives are capitalized. Upon sale or retirement of fixed assets, the cost and related accumulated depreciation are removed from the respective accounts and any resulting gain or loss is included in the results of operations.
Major outlays for capital assets and improvements are capitalized as projects are constructed. Interest incurred during the construction phase of capital assets of business-type activities are included as part of the capitalized value of the assets constructed.
22 CITY OF COALINGA
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 1 – Summary of Significant Accounting Policies (Continued) Property, plant, and equipment of the primary government, as well as the component units, are depreciated using the straight-line method over the following estimated useful lives:
Years
Infrastructure 10 - 50
Buildings, structures and improvements 5 - 40
Water storage rights 40
Transmission and distribution equipment 5 - 50
Rolling equipment 2 - 30
Office equipment 3 - 10
In accordance with GASB Statement No. 34, the City is required to account for and report infrastructure capital assets. The City’s road network consists of seven subsystems which include sidewalk, curb and gutter, pavement, landscape zones, streetlights, railroad crossings, and traffic signals. Subsystem detail is not presented in these basic financial statements; however, the City maintains detailed information on these subsystems. The assets in these subsystems are depreciated using the straight-line method.
Right-to-use lease assets – Lease agreements are recorded at the amount of the initial measurement of the lease liabilities and modified by any lease payment made to the lessor at or before the commencement of the lease term, less any lease incentives received from the lessor at or before the commencement of the lease term along with any initial direct costs that are ancillary charges necessary to place the lease assets into service.
Right-to-use lease assets are amortized using the straight-line method over the shorter of the lease term or the useful life on the underlying asset, unless the lease contains a purchase option that the City has determined is reasonably certain of being exercised.
Unearned revenue – Is that for which recognition criteria have been met, but for which revenue recognition criteria have not been met. The City typically records intergovernmental revenues (primary grants and subventions) received but not earned (qualifying expenditures not yet incurred).
Interest Payable – In the government-wide financial statements, interest payable for long-term debt is recognized as the liability is incurred for the governmental fund-types and proprietary-fund types.
In the fund financial statements, proprietary fund-types recognize the interest payable when the liability is incurred.
Unavailable Revenue – In the fund financial statements, unavailable revenue is recorded when transactions have not yet met the revenue recognition criteria based on the modified accrual basis of accounting. The City records unavailable revenue for transactions for which revenues have been earned, but for which funds are not available to meet current financial obligations.
23 CITY OF COALINGA
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 1 – Summary of Significant Accounting Policies (Continued) Deferred Outflows and Inflows of Resources – The City recognizes deferred outflows and inflows of resources. A deferred outflow of resources is defined as a consumption of net position by the government that is applicable to a future reporting period. A deferred inflow of resources is defined as an acquisition of net position by the government that is applicable to a future reporting period. Refer to Notes 9 and 11 for a detailed listing of the deferred outflows and deferred inflows of resources the City has recognized.
Interest Payable – In the government-wide financial statements, interest payable of long-term debt is recognized as the liability is incurred for the governmental fund-types and proprietary-fund types.
In the fund financial statements, proprietary fund-types recognize the interest payable when the liability is incurred.
Leases
Lessee: The City is a lessee for a noncancellable lease of equipment. The lessee recognizes a lease liability and an intangible right-to-use lease asset (lease asset) in the government-wide financial statements. The City recognizes lease liabilities with an initial, individual value of $5,000 or more. At the commencement of a lease, the City initially measures the lease liability at the present value of payments expected to be made during the lease term. Subsequently, the lease liability is reduced by the principal portion of lease payments made. The lease asset is initially measured as the initial amount of the lease liability, adjusted for lease payments made at or before the lease commencement date, plus certain initial direct costs. Subsequently, the lease asset is amortized on a straight-line basis over its useful life.
Key estimates and judgments related to leases include how the City determines (1) the discount rate it uses to discount the expected lease payments to present value, (2) lease term, and (3) lease payments. The City uses the interest rate charged by the lessor as the discount rate. When the interest rate charged by the lessor is not provided, the City generally uses its estimated incremental borrowing rate as the discount rate for leases, which it has determined is the prime rate at the inception of the lease. The lease term includes the noncancellable period of the lease. Lease payments included in the measurement of the lease liability are composed of fixed payments.
The City monitors changes in circumstances that would require a remeasurement of its lease and will remeasure the lease asset and liability if certain changes occur that are expected to significantly affect the amount of the lease liability. Lease assets are reported with other capital assets and lease liabilities are reported with long- term debt on the statement of net position. 24 CITY OF COALINGA
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 1 – Summary of Significant Accounting Policies (Continued) Lessor: The City recognizes a lease receivable and a deferred inflow of resources in the government-wide and governmental and enterprise fund financial statements.
At the commencement of a lease, the City initially measures the lease receivable at the present value of payments expected to be received during the lease term. Subsequently, the lease receivable is reduced by the principal portion of lease payments received. The deferred inflow of resources is initially measured as the initial amount of the lease receivable, adjusted for lease payments received at or before the lease commencement date. Subsequently, the deferred inflow of resources is recognized as revenue over the life of the lease term.
Key estimates and judgments include how the City determines (1) the discount rate it uses to discount the expected lease receipts to present value, (2) lease term, and (3) lease receipts. The City uses the interest rate charged to the lessees as the discount rate. When the interest rate charged to the lessees is not provided, the City generally uses the implied rate of return as the discount rate for leases. When the implied rate of return has not been determined, the City uses its estimated incremental borrowing rate which it has determined is the prime rate at the inception of the lease. The lease term includes the non-cancellable period of the lease. Lease receipts included in the measurement of the lease receivable are composed of fixed payments from the lessee.
The City monitors changes in circumstances that would require a remeasurement of its lease, and will remeasure the lease receivable and deferred inflows of resources if certain changes occur that are expected to significantly affect the amount of the lease receivable.
Long-Term Debt – In the government-wide, proprietary fund and fiduciary fund financial statements, longterm debt and other long-term obligations are reported as liabilities in the applicable governmental activities, business-type activities, proprietary fund and fiduciary fund financial statements. Bond premiums and discounts are deferred and amortized on a straight-line basis over the life of the bonds. Bonds payable are reported net of the applicable bond premium or discount. Gains or losses from refunding of debt are reported as deferred outflows or inflows of resources and amortized over the shorter of the life of the refunded debt or refunding debt. Amortization of these balances is recorded as a component of interest expense.
Prepaid bond insurance costs are amortized using the straight-line method over the life of the bonds.
Amortization of these balances is recorded as a component of operating expenses.
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 issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures. 25 CITY OF COALINGA
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 1 – Summary of Significant Accounting Policies (Continued) Compensated Absences – The City recognizes a liability for compensated absences for leave time that (1) has been earned for services previously rendered by employees, (2) accumulates and is allowed to be carried over to subsequent years, and (3) is more likely than not to be used as time off or otherwise settled during or upon separation from employment. Based on the criteria listed, three types of leave qualify for liability recognition for compensated absences – vacation, compensatory time, and sick leave. The liability for compensated absences is reported as incurred in the government-wide and proprietary fund financial statements. A liability for compensated absences is recorded in the governmental funds only if the liability has matured because of employee resignations or retirements.
The liability is measured based on leave balances earned as of year-end and current pay rates and includes salary-related benefits, such as employer payroll taxes and retirement contributions, where applicable.
The City’s policy permits employees to accumulate earned but unused vacation benefits, which are eligible for payment at the employee’s current pay rate upon separation from employment.
The City’s policy permits certain employees to accumulate earned compensatory time, which is eligible for payment at the employee’s current pay rate upon separation from employment.
The City’s policy permits employees to accumulate earned but unused sick leave. All sick leave lapses when employees leave the employment of the City and, upon separation from service, no monetary obligation exists. However, a liability for the estimated value of sick leave that will be used by employees as time off is included in the liability for compensated absences. The estimated value of sick leave is calculated based on a five-year historical usage average to determine the portion more likely than not to be used as paid time off.
The liability for compensated absences has been calculated in accordance with the provisions of applicable Memorandum of Understandings (MOUs), with individual employee leave policies and payout provisions incorporated into the measurement of the liability.
Pensions – In government-wide financial statements, pensions are recognized and disclosed using the accrual basis of accounting (see Note 10 and the RSI section immediately following the notes to financial statements), regardless of the amount recognized as pension expenditures on the modified accrual basis of accounting. The City recognizes a net pension liability/(asset) for each qualified pension plan in which it participates, which represents the excess of the total pension liability over the fiduciary net position of the qualified pension plan, measured as of the City’s fiscal year-end or the City’s proportionate share thereof in the case of a cost-sharing multiple-employer plan. Changes in the net pension liability/(asset) during the period are recorded as pension expense, or as deferred inflows of resources or deferred outflows of resources depending on the nature of the change, in the period incurred. Those changes in net pension liability/(asset) that are recorded as deferred inflows of resources or deferred outflows of resources that arise from changes in actuarial assumptions or other inputs and differences between expected or actual experience are amortized over the weighted average remaining service life of all participants including retirees, in the respective qualified pension plan and recorded as a component of pension expense beginning with the period in which they arose. Projected earnings on qualified pension plan investments are recognized as a component of pension expense.
Differences between projected and actual investment earnings are reported as deferred inflows of resources or deferred outflows of resources and amortized as a component of pension expense on a closed basis over a five-year period beginning with the period in which the difference occurred. 26 CITY OF COALINGA
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 1 – Summary of Significant Accounting Policies (Continued) For purposes of measuring the net pension liability and deferred outflows/inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the City of Coalinga California Public Employees’ Retirement System (CalPERS) plan (Plan) and additions to/deductions from the Plan’s fiduciary net position have been determined on the same basis as they are reported by CalPERS. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value.
Net Position/Fund Balance – The government-wide and business-type activities fund financial statements utilize a net position presentation. Net positions are categorized as net investment in capital assets, restricted and unrestricted.
Net Investment in Capital Assets – This category groups all capital assets, including infrastructure, into one component of net position. Accumulated depreciation and the outstanding balances of debt that are attributable to the acquisition, construction or improvement of these assets reduce the balance in this category.
Restricted Net Position – This category presents external restrictions on net position imposed by creditors, grantors, contributors or laws or regulations of other governments and restrictions imposed by law through constitutional provisions or enabling legislation. Unrestricted Net Position – This category represents net position of the City, not restricted for any project or other purpose.
When both restricted and unrestricted net position are available, restricted resources are depleted first before the unrestricted resources are used.
Fund Balance – In the fund financial statements, government fund balance is made up of the following components:
Nonspendable: This classification includes amounts that cannot be spent because they are either (a) not in spendable form or (b) are legally or contractually required to be maintained intact. Restricted: This classification includes amounts for which constraints have been placed on the use of the resources either (a) externally imposed by creditors (such as through a debt covenant), grantors, contributors, or laws or regulations of other governments, or (b) imposed by law through constitutional provisions or enabling legislation.
Committed: This classification includes amounts that can be used only for specific purposes pursuant to constraints imposed by formal action of the City Council. These amounts cannot be used for any other purpose unless the City Council removes or changes the specified use by taking the same type of action (ordinance or resolution) that was employed when the funds were initially committed. This classification also includes contractual obligations to the extent that existing resources have been specifically committed for use in satisfying those contractual requirements.
27 CITY OF COALINGA
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 1 – Summary of Significant Accounting Policies (Continued) Assigned: This classification includes amounts that are constrained by the City’s intent to be used for a specific purpose but are neither restricted nor committed. This intent can be expressed by the City Council or through the City Council delegating this responsibility to the City manager through the budgetary process. This classification also includes the remaining positive fund balance for all governmental funds except for the General Fund.
Unassigned: This classification includes amounts that have not been assigned to other funds or restricted, committed or assigned to a specific purpose within the City.
The City would typically use restricted fund balances first, followed by committed resources, and then assigned resources, as appropriate opportunities arise, but reserves the right to selectively spend unassigned resources first to defer the use of these other classified funds.
Deferred Outflows and Inflows of Resources – Pursuant to GASB Statement No. 63 and GASB Statement No. 65, the City recognizes deferred outflows and inflows of resources. A deferred outflow of resources is defined as a consumption of net position by the government that is applicable to a future reporting period. A deferred inflow of resources is defined as an acquisition of net position by the government that is applicable to a future reporting period. Refer to Note 9 for a detailed listing of the deferred outflows and deferred inflows of resources the City has recognized.
Encumbrances – The City does not use encumbrance accounting.
Grant Revenues – Certain grant revenues are recognized when specific related expenditures have been incurred. In other grant programs, monies are virtually unrestricted as to purpose of expenditure and are only revocable for failure to comply with prescribed compliance requirements. These revenues are recognized at the time of receipt, or earlier if susceptible to accrual criteria are met. Cash received prior to incurrence of the related expenditure is recorded as unearned revenue.
Use of Estimates – The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenditures/expenses during the reporting period. Actual results could differ from those estimates. 28 CITY OF COALINGA
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 1 – Summary of Significant Accounting Policies (Continued) Stewardship, Compliance and Accountability
California law authorizes the City to invest in obligations of the United States Treasury, agencies and instrumentalities, certificates of deposit or time deposits in banks and savings and loan associations which are insured by the Federal Deposit Insurance Corporation.
In accordance with applicable sections of the California Government Code and the Coalinga Municipal Code, the City prepares and legally adopts an annual balanced budget on a basis consistent with accounting principles generally accepted in the United States of America. Annual appropriated budgets are adopted for the General Fund, specific Special Revenue Funds, and specific Capital Projects Funds. Budget plans are adopted for Proprietary Funds. A proposed budget is presented to the City Council during June of each year for review. The Council holds public hearings and may add to, subtract from, or change appropriations within the revenues and reserves estimated as available. Expenditures may not legally exceed budgeted appropriations at the fund level. Supplementary appropriations which alter the total expenditures of any fund, or expenditures in excess of total budgeted fund appropriations, must be approved by the City Council.
All annual appropriations lapse at fiscal year end to the extent they have not been expended or encumbered.
Note 2 – Cash and Investments
The City pools all of its cash and investments except those funds required to be held by outside fiscal agents under the provisions of bond indentures. Interest income earned on pooled cash is allocated to the various funds on average cash balances. Interest income from cash investments held with fiscal agents is credited directly to the related funds.
Cash and investments as of June 30, 2025 are classified in the accompanying financial statements as follows:
Statement of Net Position:
Cash and Investments 34,167,681 $
Cash and Investments with fiscal agent 13,531,682
Fiduciary Funds:
Cash and Investments 1,018,658
Cash and Investments with fiscal agent 1,488
Total Cash and Investments $ 48,719,509
29 CITY OF COALINGA
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 2 – Cash and Investments (Continued)
Cash and investments as of June 30, 2025 consist of the following:
Cash on hand 2,652 $
Deposits with financial institutions 28,363,539
Local Agency Investment Fund 1,454,624
Investments 18,898,694
Total Cash and Investments $ 48,719,509
Fair Value Measurements
The framework for measuring fair value provides a fair value hierarchy that categorizes the inputs to valuation techniques used to measure fair value into three levels. The fair value hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described as follows:
Level 1: Inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets that a government can access at the measurement date.
Level 2: Inputs to valuation methodology include inputs – other than quoted prices included within Level 1 – that are observable for an asset or liability, either directly or indirectly.
Level 3: Inputs to the valuation methodology are unobservable and significant to the fair value measurement.
The asset’s or liability’s fair value measurement level within a fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement. Valuation techniques used need to maximize the use of observable inputs and minimize the use of unobservable inputs.
Following is a description of the valuation methodologies used for assets measured at fair value.
LAIF is valued based on the City’s pro-rata share of the fair value provided by LAIF for the entire LAIF portfolio (Level 2 input).
30 CITY OF COALINGA
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 2 – Cash and Investments (Continued)
Investments Authorized by the California Government Code and the City’s Investment Policy The table below identifies the investment types that are authorized for the City by the California Government Code (or the City’s investment policy, where more restrictive). The table also identifies certain provisions of the California Government Code (or the City’s investment policy, where more restrictive) that address interest rate risk, credit risk, and concentration of credit risk. The City’s investment policy does not contain any specific provisions intended to limit the City’s exposure to interest rate risk, credit risk, and concentration of credit risk. This table does not address investments of debt proceeds held by bond trustee 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
Maturity of Portfolio In One Issuer
Local Agency Bonds 5 years None None
U.S. Treasury Obligations 5 years None None
U.S. Agency Securities 5 years None None
Banker's Acceptances 180 days 40% 30%
Commercial Paper 270 days 25% 10%
Negotiable Certificates of Deposit 5 years 30% None
Repurchase Agreements 1 year None None
Reverse Repurchase Agreements 92 days 20% None
Medium-Term Notes 5 years 30% None
Mutual Funds N/A 20% 10%
Money Market Mutual Funds N/A 20% 10%
Mortgage Pass-Through Securities 5 years 20% None
County Pooled Investment Funds N/A None None
Local Agency Investment Fund (LAIF) N/A None None
JPA Pools (other investment pools) N/A None None
Authorized Investment Type
31 CITY OF COALINGA
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 2 – Cash and Investments (Continued)
Investments Authorized by Debt Agreements
Investments of debt proceeds held by bond trustee are governed by provisions of the debt agreements, rather than the general provisions of the California Government Code or the City’s investment policy. The table below identifies the investment types that are authorized for investments held by the bond trustee.
The table also identifies certain provisions of these debt agreements that address interest rate risk, credit risk, and concentration of credit risk.
Maximum Maximum
Maximum Percentage Investment
Maturity of Portfolio In One Issuer
U.S. Treasury Obligations None None None
U.S. Agency Securities None None None
Banker's Acceptances 180 days None None
Commercial Paper 270 days None None
Money Market Mutual Funds N/A None None
Investment Contracts None None None
Certificates of Deposits 1 year None None
Repurchase Agreements 30 days None None
Local Agency Investment Fund (LAIF) N/A None None
Municipal Bonds None None None
Authorized Investment Type
Disclosures Relating to Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of 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 maintaining funds in liquid, short-term investments which can be converted to cash when necessary to meet disbursement requirements. The City's investment in the Local Agency Investment Fund (“LAIF”) is available for withdraw in one business day.
32 CITY OF COALINGA
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 2 – Cash and Investments (Continued)
Information about the sensitivity of the fair values of the City’s investments (including investments held by bond trustee) to market interest rate fluctuations is provided by the following table that shows the distribution of the City’s investments by maturity:
12 Months 13 to 24 25 to 60 More Than
Fair Value or Less Months Months 60 Months
State investment pool 1,454,624 $ 1,454,624 $ - $ - $ - $ U.S. Treasury Notes 5,365,524 5,365,524 - - -
Held by bond trustee:
Money market funds 13,533,170 13,533,170 - - -
Total 20,353,318 $ 20,353,318 $ - $ - $ - $
Investment Type
Remaining Maturity (in months)
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 as of year-end for each investment type.
Minimum
Legal Not
Fair Value Rating Rated
State investment pool 1,454,624 $ N/A 1,454,624 $
U.S. Treasury Notes 5,365,524 N/A 5,365,524
Held by bond trustee:
Money market funds 13,533,170 A 13,533,170
Total 20,353,318 $ 20,353,318 $
Investment Type
Ratings at Year-End
Concentration of Credit Risk
Concentration of credit risk is the risk that the failure of any one issuer would place an undue financial burden on the City. The investment policy of the City contains no limitations on the amount that can be invested in any one issuer beyond that stipulated in the California Government Code. The City does not have any investments in any one issuer (other than U.S. Treasury securities, mutual funds, and external investment pools) that represent 5% or more of total investments by reporting unit. 33 CITY OF COALINGA
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 2 – Cash and Investments (Continued)
Custodial Credit Risk
Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a city will not be able to recover its deposits or will not be able to recover collateral securities that are in possession of an outside party. The 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, other than the following provision for deposits: the California Government Code requires that a financial institution secure deposits made by the state or local government units by pledging securities in an undivided collateral pool held by a depository regulated under the state law (unless so waived by the government unit). The market 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.
The carrying amounts of the City’s cash deposits totaled $28,363,540 at June 30, 2025. Bank balances were $29,310,644, the total amount of which was insured and/or collateralized with securities held by the pledging financial institutions in the City’s name.
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. 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 balance available for withdrawal is based on the accounting records maintained by LAIF, which are recorded on an amortized cost basis. 34 CITY OF COALINGA
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 3 – Accounts Receivables
Summaries of accounts receivable and the corresponding allowances for uncollectibles at June 30, 2025 are as follows:
Coalinga Public Low-Moderate
Financing Housing Other Total
General Authority Debt Asset Special Governmental Governmental Fund Service Fund Revenue Fund Funds Funds
Accounts receivable 158,797 $ - $ - $ 9,021 $ 167,818 $ Interest receivable 7,985 2,268,642 782 3,597 2,281,006 Lease receivable 687,410 - - 687,410
Due from other governments 670,092 - 48,561 1,832,051 2,550,704 Notes receivable - - 3,123,179 - 3,123,179
Bonds receivable 619,942 - - - 619,942
2,888,584 1,524,284 3,172,522 1,844,669 9,430,059
Less: allowance for uncollectible - - - - -
Accounts receivable, net 1,524,284 $ 2,888,584 $ 3,172,522 $ 1,844,669 $ 9,430,059 $ Total
Natural Proprietary
Water Sewer Gas Sanitation Funds
Utility receivables 1, $ 331,133 211,143 $ 673,054 $ 546,464 $ 2,761,794 $ Due from other government 756,126 51,254 - - 807,380
Interest receivable 871 1,119 57 62 2,109
383,258 1,968,388 673,111 546,526 3,571,283
Less: allowance for uncollectible (86,040) (207,878) (220,560) (211,287) (725,765) Accounts receivable, net 1,760,510 $ 297,218 $ 452,551 $ 335,239 $ 2,845,518 $ Note 4 – Notes Receivable
Notes receivable of $1,623,179 represent monies loaned to homebuyers in connection with a down payment assistance program. The loans are secured by real property with repayment due upon the sale of real property or starting at the end of the 30-year deferral period. At the time of sale, the seller pays the loan balance in full without interest. Starting at the end of the 30-year deferral period, the borrower is required to repay the Down Payment Assistance Loan, without interest, over the following 15 years.
Additionally, the City allocated $1,500,000 in Successor Agency Housing Bond Proceeds as a residual receipts loan to Warthan Place Investors, LP (Warthan) for the construction of the Warthan Place Apartments Multi-Family Housing Project. The City will be repaid through a residual receipts agreement with Warthan at a 1.0% interest rate.
35 CITY OF COALINGA
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 5 – Interfund Activities
Current Interfund Receivables/Payables
Current interfund balances are generally short-term loans to cover temporary cash deficits in various funds and are expected to be repaid shortly after the end of the fiscal year. The City’s interfund receivables and payables consisted of the following at June 30, 2025:
Due To Due From
Major Funds:
General Fund 384,595 $ - $
Nonmajor Funds:
BSCC Grant Fund - 1,396
CalTrans Grant Fund - 378,873
Grants Fund - 4,326
$ 384,595 384,595 $
Long-Term Interfund Advances
Long-term interfund advances are advances to other funds that are not expected to be repaid in one year or less. The City’s long-term interfund advances consisted of the following at June 30, 2025:
Advances To Advances From
Major Funds:
Coalinga Public Financing Authority Debt Service Fund 17,615,000 $ - $ Water Fund - 15,490,000
Sewer Fund - 2,125,000
$ 17,615,000 17,615,000 $
Bonds Receivable and Payable
The following is a summary of interfund bonds receivable and bonds payable at June 30, 2025:
Bonds Bonds
Receivable Payable
Major Funds:
Coalinga Public Financing Authority Debt Service Fund 619,942 $ - $ Fiduciary Funds:
Coalinga Successor Agency Fund - 619,942
$ 619,942 619,942 $
36 CITY OF COALINGA
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 5 – Interfund Activities (Continued)
Transfer In/Out
Transfer In Transfer Out
Major Funds:
General Fund - $ 169,689 $
Water Fund 301,559 -
Nonmajor Funds:
Community Development Fund - 131,870
Grants Fund 244,307 -
Development Impact Fees Fund - 244,307
$ 545,866 545,866 $
Development Impact fees fund transferred $244,307 to the Grants Fund as contribution to capital projects.
Community Development Fund transferred out $131,870 and General Fund transferred out $169,689 to reimburse Water Fund for capital projects.
Interfund Advances and Bonds Receivables and Payables
Bonds receivable consists of debt instruments purchased by the Coalinga Public Financing Authority (CPFA), which was established in 1991 through a Joint Exercise of Powers Agreement between the City, the former Redevelopment Agency of the City of Coalinga, and the Coalinga-Huron Unified School District. The formation of the joint powers authority was approved by the City Council who is also designated as the Board of Directors for the CPFA. The purpose of the CPFA is solely to provide funds from the sale of revenue bonds to finance the costs of various projects for the City and other external agencies. The City set up the CPFA to act as a financing/lending type institution only. In financing the various capital improvement projects, the CPFA purchased bonds, entered into lease/sub-lease agreements and capital financing contracts with the City and other external agencies. The following is a list of the debt instruments comprising the long-term interfund advances and bonds receivable balances in the CPFA debt service fund as of June 30, 2025:
In March 2021, the CPFA loaned $16,475,000 and $2,335,000 to the Water and Sewer enterprise funds, respectively, for the purpose of financing the Water Improvement Projects and the refunding of the 2012 Series Revenue Bonds. The outstanding balance as of June 30, 2025 in the Water and Sewer enterprise funds was $15,490,000 and $2,125,000, respectively.
37 CITY OF COALINGA
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 6 – Capital Assets – Capital asset activities for the year ended June 30, 2025 were as follows:
Balance Balance
July 1, 2024 Additions Retirements June 30, 2025
Governmental Activities
Capital assets, not being depreciated
Land 2,482,422 $ 319,296 $ (10,500) $ 2,791,218 $
Construction in progress 1,327,086 2,306,825 (901,013) 2,732,898 Total capital assets, not being depreciated 1,646,382 4,789,247 (911,513) 5,524,116 Capital assets, being depreciated/amortized
Buildings and improvements 14,078,858 486,557 (16,675) 14,548,740 Infrastructure 47,261,106 1,259,297 - 48,520,403
Machinery and equipment 8,436,727 393,537 (352,230) 8,478,034 Right-to-use equipment 364,412 58,932 - 423,344
Total capital assets, being depreciated/amortized 2,198,323 70,141,103 (368,905) 71,970,521 Less accumulated depreciation/amortization for
Buildings and improvements (8,274,007) (292,359) 16,675 (8,549,691) Infrastructure (25,360,068) (667,990) - (26,028,058)
Machinery and equipment (4,577,465) (810,449) 349,637 (5,038,277) Right-to-use equipment (82,311) (90,038) - (172,349)
Total accumulated depreciation/amortization (1,853,109) (38,301,578) 366,312 (39,788,375) Total capital assets, being depreciated/amortized, net 345,214 31,839,525 (2,593) 32,182,146 Governmental activities capital assets, net $ 36,628,772 1,991,596 $ (914,106) $ 37,706,262 $ Business-Type Activities
Capital assets, not being depreciated
Land 1,068,039 $ - $ - $ 1,068,039 $
Construction in progress 9,040,399 2,196,051 (2,131,633) 9,104,817 Total capital assets, not being depreciated 9,040,399 3,264,090 (2,131,633) 10,172,856 Capital assets, being depreciated
Building 10,320,127 10,412 - 10,330,539
Improvements other than buildings 31,294,560 2,131,633 - 33,426,193 Machinery and equipment 4,906,281 123,394 (78,041) 4,951,634 Right-to-use equipment - 259,856 - 259,856
Total capital assets, being depreciated 2,525,295 46,520,968 (78,041) 48,968,222 Less: accumulated depreciation (797,021) (29,982,036) 78,041 (30,701,016) Total capital assets, being depreciated, net 1,728,274 16,538,932 - 18,267,206 Business-type activities capital assets, net $ 19,803,022 10,768,673 $ (2,131,633) $ 28,440,062 $ 38 CITY OF COALINGA
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 6 – Capital Assets (Continued)
Depreciation and amortization expense were charged to the following functions in the Statement of Activities:
Governmental Functions:
General Government 247,859 $
Public Works 768,001
Community Development 6,384
Public Safety 830,865
$ 1,853,109
Business-Type Functions:
Water 473,427 $
Sewer 271,214
Natural Gas 52,380
$ 797,021
39 CITY OF COALINGA
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 7 – Long-Term Debt
The City generally incurs long-term debt to finance projects or purchase assets which will have useful lives equal to or greater than the related debt.
The City’s debt transactions are summarized below and discussed in detail thereafter:
Balance Balance Current
July 1, 2024 Additions Retirements June 30, 2025 Portion Governmental Activity Long Term Debt
Direct Placements:
Bonds Payable:
2000 Tax Allocation Bonds 619,942 $ - $ - $ 619,942 $ - $ 2021A Series Revenue Bonds (Water & Sewer) 9,990,000 - (315,000) 9,675,000 320,000 2021B Series Revenue Bonds (Water) - 8,070,000 (130,000) 7,940,000 135,000 Subtotal 18,679,942 - (445,000) 18,234,942 455,000
2021 Bond premiums 458,865 - (17,154) 441,711 -
2021 Deferred Loss on Refunding (308,426) - 12,986 (295,440) - Accreted Interest 172,822 2,094,634 - 2,267,456 -
Total Bonds Payable 172,822 20,925,015 (449,168) 20,648,669 455,000 Direct Borrowings:
Loan Payables:
PG&E Police Lighting - 142,587 (1,188) 141,399 14,256
PG&E Fire Lighting - 73,667 (631) 73,036 7,560
Financed Purchases:
Police Vehicles 80,456 - (39,584) 40,872 40,872
Police Motorola Radios 184,224 - (184,224) - -
Fire Equipment - 746,000 (293,000) 453,000 300,000
Total Governmental Activity Debt $ 389,076 21,935,695 $ (967,795) $ 21,356,976 $ 817,688 $ Business-type Activities Long Term Debt
Direct Placements:
Bonds Payable:
2024 Wastewater Revenue Bond $ 3,025,000 - $ - $ 3,025,000 $ - $ 2024 Wastewater Revenue Bond Premium 136,371 - (5,245) 131,126 - 2024 Water Revenue Bond 8,400,000 - - 8,400,000 -
2024 Water Revenue Bond Premium 327,212 - (12,585) 314,627 - Total Business-type Activity Debt $ 11,888,583 - $ (17,830) $ 11,870,753 $ - $ Lease Liabilities
Government Activities $ 58,933 275,133 $ (90,492) $ 243,574 $ 97,985 $ Business-Type Activities $ 259,856 - $ (8,105) $ 251,751 $ 2,951 $
40 CITY OF COALINGA
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 7 – Long-Term Debt (Continued)
Restated
Balance Balance Current
July 1, 2024 Additions Retirements June 30, 2025 Portion Compensated Absences
Government Activities $ 103,800 867,424 $ - $ 971,224 $ 579,678 $ Business-Type Activities $ 46,645 143,890 $ - $ 190,535 $ 113,721 $ Net Pension Liability
Government Activities $ 4,011 2,154,539 $ - $ 2,158,550 $ Business-Type Activities $ 6,268 555,385 $ - $ 561,653 $ Long-term debt payable at June 30, 2025 was comprised of the following individual issues:
Coalinga Public Financing Authority Bonds - The CPFA was established in 1991 through a Joint Exercise of Powers Agreement between the City, the Agency, and the Coalinga-Huron Unified School District. The formation of the joint powers authority was approved by the City Council who is also designated as the Board of Directors for the CPFA.
The purpose of the CPFA is solely to provide funds from the sale of revenue bonds to finance or refinance the costs of acquiring, constructing, or improving and equipping capital improvements (projects) for the City, the Agency, the Coalinga-Huron Unified School District, the Coalinga Hospital District, the West Hills Community College District, and other external agencies. The City set up the CPFA to act as a financing/lending type institution only.
Based on the financing/lending institution perception, financial reporting for the CPFA is through a conservative revenue/expenditure flow approach. The revenue/expenditure stream shows the true details of each financing agreement in addition to the initial Marks-Roos Bond Pool issue for the CPFA.
The CPFA shows revenues from the various financing agreements (i.e., payments of principal and interest) and expenditures for its own debt service. In addition, the CPFA balance sheet reflects bonds receivable which is offset by a corresponding amount in deferred revenue. 41 CITY OF COALINGA
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 7 – Long-Term Debt (Continued)
CPFA bonds outstanding at June 30, 2025 are as follows:
2000 Tax Allocation Bonds – In 2000 the CPFA issued bonds in the amount of $3,404,942 to be used for RDA activities and is a capital appreciation bond. The principal payments are made each September and interest is paid semi-annually in September and March through 2018. The interest rates range from 5.2 to
5.85 percent.
2021A Revenue Refunding Bonds (Water and Sewer) – In March 2021, the City issued the 2021 Revenue Refunding Bonds for the principal amount of $10,610,000. The issuance was to refund the outstanding principal balance of the 2012 Water and Sewer Revenue Bonds described above. The City refunded the above debts to reduce its total debt service over 26 years by $3,477,709 and to obtain an economic gain (difference between the present values of debt service payments on the old and new debt) of $1,656,502. The bonds bear interest at .539% - 3.559% and are payable semi-annually commencing October 2021 through April 2048. 2021B Revenue Refunding Bonds (Water) - In March 2021, the City issued the 2021B Revenue Refunding Bonds for the principal amount of $8,200,000. The issuance was to finance Water Improvement projects. The bonds bear interest at 2.375% - 4.0% and are payable semi-annually commencing October 2021 through April 2051.
Debt service is secured by a pledge of net revenues of the City’s Water and WasteWater Systems. The City covenants that it shall prescribe, revise and collect such charges for the services and facilities of the water and wastewater systems which shall produce revenues sufficient in each fiscal year to provide gross revenues which are sufficient to pay all water and wastewater operation and maintenance costs and all bond installment payments and produce net wastewater revenues equal to at least 1.25 times debt service coming due and payable during such fiscal year. The City is in compliance with those covenants as of June 30, 2025. Cash basis debt service paid during the fiscal year ended June 30, 2025 totaled $1,092,730. Total water and wastewater system net revenues was $3.5 million and net revenue available for debt was $2.4 million at June 30, 2025.
42 CITY OF COALINGA
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 7 – Long-Term Debt (Continued)
Police Vehicles Financed Purchase – In April 2021, the City purchased five police vehicles totaling $265,795 at 3.411% interest rate. The principal and interest payments totaling between $42,200 to $61,059 are made annually between April and May beginning in 2023 through 2026.
Fire Equipment Financed Purchase – In May 2021, the City entered into a financed purchase for certain fire apparatus and related equipment totaling $1,455,000 at 1.02% interest rate. The principal and interest payments totaling between $145,691 to $153,780 are made semi-annually on March 1st and September 1st beginning in 2023 through 2026.
Police Motorola Radios Financed Purchase – In October 2021, the City entered into financed purchase for police radios totaling $552,791 at 2.570% interest rate. The principal and interest payments totaling between $188,958 are made annually on September 1st beginning in 2023 through 2024. 2024 Wastewater Revenue Bonds - In October 2024, the City issued the 2024 Waste Water Revenue Bonds for the principal amount of $3,025,000. The issuance was to finance wastewater improvement projects. The bonds bear interest at 4-5% and are payable semi-annually commencing April 2025 through April 2050. 2024 Water Revenue Bonds - In October 2024, the City issued the 2024 Water Revenue Bonds for the principal amount of $8,400,000. The issuance was to finance a finance water improvement projects . The bonds bear interest at 4-5% and are payable semi-annually commencing April 2025 through April 2050.
The annual requirement to amortize the principal and interest on all long-term debt at June 30, 2025 were as follows:
Years ending June 30, Principal Interest Totals Principal Interest Totals 2026 817,688 $ 580,668 $ 1,542,477 $ - $ 501,150 $ 501,150 $ 2027 780,245 562,584 1,358,457 - 501,150 501,150
2028 628,863 1,112,626 1,306,484 - 381,150 381,150
2029 635,981 1,108,814 1,142,907 - 381,150 381,150
2030 641,927 1,104,662 7,756,395 10,000 501,150 511,150 2031-2035 2,968,545 3,581,408 5,064,922 485,000 2,489,375 2,974,375 2036-2040 3,250,000 1,919,870 5,063,683 1,855,000 2,301,563 4,156,563 2041-2045 3,790,000 1,384,814 5,061,110 3,940,000 1,735,750 5,675,750 2046-2050 4,450,000 757,690 3,036,963 5,135,000 768,450 5,903,450 2051-2055 980,000 94,213 1,074,213 - - -
$ 18,943,249 12,207,349 $ 31,150,598 $ 11,425,000 $ 9,560,888 $ 20,985,888 $ Governmental Activities Business-Type Activities
43 CITY OF COALINGA
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 8 – Leases
Leases as Lessor
In fiscal year 1991, the City’s General Fund leased a portion of land to a third party. The lease was initially for five years with the five options to extend for five additional years, or for a total of 30 years, of which the City anticipates will be exercised. The City received monthly payments of $1,207 with the amended lease agreement for the duration of the initial lease period with a 3% increase during each five year extension. The City recognized $13,473 in lease revenue and $1,445 in interest revenue during the current fiscal year. As of June 30, 2025, the City’s receivable for lease payments was $148,908. Also, the City has a deferred inflow of resources associated with this lease that will be recognized as revenue over the lease term. As of June 30, 2025, the balance of the deferred inflow of resources was $70,647.
In fiscal year 1998, the City’s General Fund leased a portion of land to a third party. The lease was initially for fifteen years, but in 2025, the City extended for another 25 years. The City received annual payments of $36,875. The City recognized $19,184 in lease revenue and $2,382 in interest revenue during the current fiscal year. As of June 30, 2025, the City’s receivable for lease payments was $538,502. Also, the City has a deferred inflow of resources associated with this lease that will be recognized as revenue over the lease term.
As of June 30, 2025, the balance of the deferred inflow of resources was $529,925.
Leases as Lessee
In fiscal year 2023, the City entered into a five-year lease agreement as lessee for six police vehicles, which was recorded in the General Fund with an initial lease liability in the amount of $227,622. The City will be making monthly principal and interest payments averaging $3,948 with an interest rate of 4.5%. In fiscal year 2024, the City entered into a three-year lease agreement as lessee for two additional police vehicles, which was recorded in the General Fund with an initial lease liability in the amount of $136,790. The City will be making annual principal and interest payments averaging $51,639, with an annual interest rate of 6.49%. As of June 30, 2025, the value of the lease liability was $275,133. The vehicles have an estimated useful life of three to five years. The value of the right-to-use asset as of the end of the current fiscal year was $201,492 and had accumulated amortization of $162,920.
In fiscal year 2025, the City entered into a five-year lease agreement as lessee for a truck, which was recorded in the General Fund with an initial lease liability in the amount of $58,932. The City will be making monthly principal and interest payments averaging $1,201 with an interest rate of 4.5%. As of June 30, 2025, the value of the lease liability was $50,401. The vehicles have an estimated useful life of five years. The value of the right-to-use asset as of the end of the current fiscal year was $49,503 and had accumulated amortization of $9,429.
In fiscal year 2025, the City entered into a twenty-five-year lease agreement as lessee for land use, which was recorded in the General Fund with an initial lease liability in the amount of $259,856. The City will be making annual principal and interest payments averaging $17,937 with an interest rate of 4.5%. As of June 30, 2025, the value of the lease liability was $50,401. The vehicles have an estimated useful life of five years.
The value of the right-to-use asset as of the end of the current fiscal year was $254,763 and had accumulated amortization of $5,093.
44 CITY OF COALINGA
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 8 – Leases (continued)
The future principal and interest lease payments as of June 30, 2025, are as follows:
Years ending June 30, Principal Interest Totals Principal Interest Totals 2026 97,985 $ 15,445 $ 113,430 $ 2,951 $ 11,329 $ 14,280 $ 2027 104,784 8,645 113,429 3,370 11,196 14,566
2028 24,856 2,184 27,040 3,813 11,044 14,857
2029 13,572 835 14,407 4,281 10,873 15,154
2030 2,377 25 2,402 4,777 10,680 15,457
2031-2035 - - - 32,364 49,684 82,048
2036-2040 - - - 49,659 40,929 90,588
2041-2045 - - - 72,182 27,834 100,016
2046-2050 - - - 78,354 9,104 87,458
$ 27,134 243,574 $ 270,708 $ 251,751 $ 182,673 $ 434,424 $ Governmental Activities Business-Type Activities
Note 9 – Deferred Outflows/Inflows of Resources
In addition to assets, the statement of net position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position or fund balance that applies to a future period(s) and thus, will not be recognized as an outflow of resources (expense/expenditure) until then. The City has one item to report in this category:
The City has $1,981,089 pension related items that qualify to be reported in deferred outflows of resources. The pension related deferred outflows of resources are described in detail in Note 11.
In addition to liabilities, the statement of net position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position or fund balance that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. The City has two types of items that qualify for reporting in this category:
The City has $69,602 in pension related items that qualify to be reported in deferred inflows of resources. The pension related deferred inflows of resources are described in Note 11. The City has $600,572 in deferred inflow of resources associated with a lease receivable that will be recognized as revenue over the lease term.
Unavailable revenues arise only under a modified accrual basis of accounting and is reported only in the governmental funds balance sheet. The City has $3,123,179 in notes and loans receivable reported in the Low-Moderate Housing Asset Fund, $101,537 reported in the COPS Grant Fund, and $592,525 reported in the Local Transporation Fund reported as deferred inflows of resources reported for unavailable revenues.
45 CITY OF COALINGA
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 10 - Other Employee Benefits
The City offers medical, dental, vision, chiropractic and prescription insurance coverage, as well as group life insurance coverage, to employees and their dependents. Additionally, the City offers an employee assistance program to assist employees and their families with problem assessment and short-term counseling needs.
The City pays a portion of premiums in connection with the insurance coverage offered by the City.
City Employee Post Retirement Benefits
In accordance with federal requirements, the City provides its retirees the opportunity to continue enrollment in the City's health insurance program. Premium charges paid by retirees are intended to cover the full cost of benefits provided without cost to the City. For the year ended June 30, 2025, no retirees were enrolled in the health insurance program.
Employee Deferred Compensation Plan
The City offers an Employee Deferred Compensation Plan created in accordance with the Internal Revenue Code Section 457 to its employees, allowing them to defer or postpone receipt of income. Amounts so deferred may not be paid to the employee during employment with the City except for a catastrophic circumstance creating an undue financial hardship for the employee.
Effective January 1, 1999, Federal legislation (Small Business Job Protection Act of 1996) requires the Section 457 plan assets to be placed in trust for the exclusive use of the plan participants and their beneficiaries.
The City’s deferred compensation administrator, the International City Managers’ Association (ICMA) or New Port Trust qualifies as the plan trustee to meet Federal requirements. Since the plan assets are no longer considered property and rights of the City, such assets are no longer reflected in the accompanying basic financial statements.
The City also offers to two employees a deferred compensation plan created in accordance with Internal Revenue Code Section 401(a). All amounts deferred and invested under this plan, with related interest, are the property and rights of the participating employees and, as such, are not reflected in the accompanying basic financial statements.
Note 11 – Defined Benefit Pension Plan
California Public Employees’ Retirement Plan (CalPERS)
General Information about the Pension Plan
Plan Description – All qualified permanent and probationary employees are eligible to participate in the Public Agency Cost Sharing Multiple-Employer Plan (Plan) administered by the California Public Employees’ Retirement System (CalPERS). The Plan consists of individual rate plans (benefit tiers) within a safety risk pool (police and fire) and a miscellaneous risk pool (all other.) Plan assets may be used to pay benefits for any employer rate plan of the safety and miscellaneous pools. Accordingly, rate plans within the safety or miscellaneous pools are not separate plans under GASB Statement No. 68. Individual employers may sponsor more than one rate plan in the miscellaneous or safety risk pools. 46 CITY OF COALINGA
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 11 – Defined Benefit Pension Plan (continued)
The City sponsors 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.
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 nonduty disability benefits after 10 years of service. The death benefit is one of the following: the Basic Death Benefit, the 1957 Survivor Benefit, or the Optional Settlement 2W Death Benefit. The cost of living adjustments for the Plan are applied as specified by the Public Employees’ Retirement Law.
The Plans’ provisions and benefits in effect at June 30, 2025 are summarized as follows:
Miscellaneous Classic PEPRA Miscellaneous
Hire Date
Prior to
January 1, 2013
On or after
January 1, 2013
Benefit Formula 2.0% at 55;
maximum 2% COLA
2.0% at 62;
maximum 2% COLA
Benefit Vesting Schedule 5 years service 5 years service Benefit Payments monthly for life monthly for life
Retirement Age 55 62
Monthly Benefits, as a % of Eligible Compensation 2.00% 2.00% Required Employee Contribution Rates 7.00% 7.75%
Required Employer Contribution Rates 11.880% 7.870%
Safety Classic PEPRA Safety
Hire Date
Prior to
January 1, 2013
On or after
January 1, 2013
Benefit Formula 2.0% at 55;
maximum 2% COLA
2.0% at 57;
maximum 2% COLA
Benefit Vesting Schedule 5 years service 5 years service Benefit Payments monthly for life monthly for life
Retirement Age 55 57
Monthly Benefits, as a % of Eligible Compensation 2.00% 2.00% Required Employee Contribution Rates 7.00% 11.00%
Required Employer Contribution Rates 16.560% 11.050%
Beginning in fiscal year 2016, CalPERS collects employer contributions for the Plan as a percentage of payroll for the normal cost portion as noted in the rates above and as a dollar amount for contributions towards the unfunded liability and side fund, if applicable. The dollar amounts are billed on a monthly basis.
The City’s required contribution for the unfunded liability was $101,253 for the fiscal year ended June 30, 2025.
47 CITY OF COALINGA
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 11 – Defined Benefit Pension Plan (continued)
Contributions – Section 20814(c) of the California Public Employees’ Retirement Law requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. Funding contributions for the Plan are determined annually on an actuarial basis as of June 30 by CalPERS. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The City is required to contribute the difference between the actuarially determined rate and the contribution rate of employees.
The City’s contributions to the plan that were recognized as a part of pension expense for the year ended June 30, 2025 were $797,343.
Pension Liabilities, Pension Expense and Deferred Outflows/Inflows of Resources As of June 30, 2025, the City reported a net pension liability for its proportionate share of the Plan of Net Pension Liability:
Miscellaneous Plan
Safety Police & Fire Plan
Total Net Pension Liability
1,692,098
$ 2,720,203
Proportionate Share of Net
Pension Liability
$ 1,028,105
The City’s net pension liability for the Plan is measured as the proportionate share of the net pension liability.
The net pension liability of the Plan is measured as of June 30, 2024, and the total pension liability for the Plan used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2023, rolled forward to June 30, 2024, using standard update procedures. The City’s proportion of the net pension liability/(asset) was based on a projection of the City’s long-term share of contributions to the pension plan relative to the projected contributions of all participating employers, actuarially determined. The City’s proportionate share of the net pension liability for the Plan as of June 30, 2024 and 2025 was as follows:
Safety
Proportion - June 30, 2024 0.022650%
Proportion - June 30, 2025 0.023210%
Change - Increase/(Decrease) 0.000560%
Miscellaneous
0.020330%
0.021260%
0.000930%
48 CITY OF COALINGA
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 11 – Defined Benefit Pension Plan (Continued)
For the year ended June 30, 2025, the City recognized pension expense of $1,309,859. At June 30, 2025, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:
Deferred Outflows of
Resources
Deferred Inflows of
Resources
Pension contributions subsequent to
measurement date 860,162 $ - $
Difference between expected and actual experience (7,958) 226,979 Difference in projected and actual contributions 70,024 (61,644) Change in employer's proportion 614,835 -
Changes in assumptions 68,114 -
Net differences between projected and
actual earnings on pension plan investments - 140,975
Total 1,981,089 $ (69,602) $
$860,162 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2026. Other amounts reported as deferred outflow of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:
Year Ended
June 30
2026 536,839 $
2027 491,091
2028 71,662
2029 (48,267)
Thereafter -
49 CITY OF COALINGA
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 11 – Defined Benefit Pension Plan (Continued)
Actuarial Assumptions
The total pension liabilities in the June 30, 2024 actuarial valuations were determined using the following actuarial assumptions:
Valuation Date June 30, 2023
Measurement Date June 30, 2024
Actuarial Cost Method Entry-Age Normal Cost Method
in accordance with the
requirements of GASB Statement
No. 68
Actuarial Assumptions:
Discount Rate 6.90%
Inflation 2.30%
Payroll Growth 2.30%
Salary Increases Varies by Entry Age and Service
Mortality Rate Table Derived using CalPERS'
Membership Date for all Funds
1 Post Retirement Benefit Increase Contract COLA up to 2.3% until Purchasing Power Protection
Allowance Floor on Purchasing
Power applies
1 The mortality table was developed based on CalPERS-specific data. The rates incorporate Generational Mortality to capture ongoing mortality improvement using 80% of Scale MP 2020 published by the Society of Actuaries. For more details, please refer to the 2021 experience study report that can be found on the CalPERS website.
Changes of Assumptions – None.
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.
50 CITY OF COALINGA
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 11 – Defined Benefit Pension Plan (Continued)
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 and, combined with risk estimates, 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.
The long-term expected real rates of return by asset class can be found in CalPERS’ Comprehensive Annual Financial Report for the fiscal year ended June 30, 2024.
The table below reflects the long-term expected real rate of return by asset class. The rate of return was calculated using the capital market assumptions applied to determine the discount rate and asset allocation.
These rates of return are net of administrative expenses.
Asset Class
Assumed Asset
Allocation
Real Return
Years 1-10
1,2
Global Equity - Cap-weighted 30% 4.54%
Global Equity - Non-cap-weighted 12% 3.84%
Private Equity 13% 7.28%
Treasury 5% 0.27%
Mortgage-back Securities 5% 0.50%
Investment Grade Corporates 10% 1.56%
High Yield 5% 2.27%
Emerging Market Debt 5% 2.48%
Private Debt 5% 3.57%
Real Assets 15% 3.21%
Leverage -5% -0.59%
Total 100%
1 An expected inflation of 2.30% used for this period. 2 Figures are based on the 2021-22 Asset Liability Management Study
51 CITY OF COALINGA
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 11 – Defined Benefit Pension Plan (Continued)
Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate – The following presents the City’s proportionate share of the net pension liability for the Plan, calculated using the discount rate for the Plan, as well as what the City’s proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1-percentage point lower or 1-percentage point higher than the current rate:
1% Decrease
(5.90%)
Current
Discount Rate
(6.90%)
1% Increase
(7.90%)
Net Pension Liability:
Miscellaneous Plan 2,293,946 $ 1,028,105 $ (13,869) $
Safety Police Plan 3,553,275 $ 1,692,098 $ 169,918 $
Pension Plan Fiduciary Net Position
Detailed information about each pension plan’s fiduciary net position is available in the separately issued CalPERS financial reports.
Payable to the Pension Plan
The City did not have an outstanding amount of contributions to the pension plan required for the year ended June 30, 2025.
Note 12 – Risk Management
The City is a member of the California Intergovernmental Risk Authority (CIRA), a public entity risk pool in which there is a transferring (sharing) of risk among the pool participants. The City pays an annual premium to CIRA for its general liability coverage. CIRA is self-sustaining through member premiums. The City is insured under a retrospectively rated policy in which the initial premium is adjusted based on actual experience during the period of coverage. The City is responsible for all claims up to $25,000 per occurrence for general and auto liability with a coverage limit at June 30, 2025 of $975,000.
The City’s risk management program also includes fire, property and automobile insurance. The coverage includes an all risk-replacement cost blanket. Additionally, the City has property insurance coverage up to $975,000 per occurrence.
The City provides worker’s compensation and employer’s liability coverage on all employees through CIRA.
This insurance is paid entirely by the City. All premiums are paid by the appropriate fund designation for each employee’s salary and benefits. In the risk management program for the City, a proactive approach is taken toward work safety for employees. Various training sessions and inspections are conducted throughout the year. The result has been a continued reduction of work related injury claims. 52 CITY OF COALINGA
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 13 – Contingent Liabilities and Commitments
General Liability
There are various claims and legal actions pending against the City for which no provision has been made in the financial statements. In the opinion of the City Attorney and City Management, liabilities arising from these claims and legal actions, if any, will not be material to these financial statements.
Federal Awards and Grants
The City has received federal grants for specific purposes that are subject to review and audit by the federal government. Although such audits could result in expenditure disallowances under grant terms, any required reimbursements are not expected to be material.
Note 14 – Subsequent Events
The City evaluated subsequent events for recognition and disclosure through July 31, 2026, the date which these financial statements were available to be issued. Management concluded that no material subsequent events have occurred since June 30, 2025 that required recognition or disclosure in such financial statements.
Note 15 – Deficit Fund Balance/Net Position Balance
The CalTrans Fund had a deficit fund balance as of June 30, 2025 of $199,328. The deficit is expected to be relieved from future revenues or transfers from the General Fund.
The Sanitation Fund had a deficit net position balances as of June 30, 2025 of $67,498. The deficit is expected to be relieved from future revenues or transfers from the General Fund.
Prior to February 1, 2012, the California Redevelopment Law provided tax increment financing as a source of revenue to redevelopment agencies to fund redevelopment activities. Once a redevelopment area was adopted, the former Agency could only receive tax increments to the extent that it could show on an annual basis that it had incurred indebtedness that must be repaid with tax increments. Due to the nature of the redevelopment financing, the former Agency liabilities exceeded assets. Therefore, the Agency historically carried a deficit, which was expected to be reduced as future tax increment revenues were received and used to reduce its outstanding long-term debt. This deficit was transferred to the Coalinga Successor Agency on February 1, 2012. At June 30, 2025, Coalinga Successor Agency has a deficit of $2,399,988, which will be eliminated with future redevelopment property tax revenues distributed from the Redevelopment Property Tax Trust Fund administered by the County’s Auditor-Controller.
Note 16 – Expenditures in Excess of Budget
The General Fund had expenditures in excess of budget of $76,311 and $32,136 in the principal and interest appropriation category, respectively. The excess expenditures over budgeted amounts is covered in savings in other appropriation categories.
53 CITY OF COALINGA
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 17 – Coalinga Successor Agency Private Purpose Trust On January 30, 2012, the City Council elected to become the Successor Agency for the former redevelopment agency in accordance with Assembly Bill 1X26 (the “Bill”) which dissolved all redevelopment agencies in the State of California. Under the control of an oversight board, remaining assets can only be used to pay enforceable obligations in existence at the date of dissolution of the redevelopment agency (including the completion of any unfinished projects that were subject to legally enforceable contractual commitments).
Successor agencies are only allocated revenue in the amount that is necessary to pay estimated annual installment payments on enforceable obligations of the former redevelopment agency until all enforceable obligations of the prior redevelopment agency have been paid in full and all assets have been liquidated.
Cash and Investments - A reconciliation of the Coalinga Successor Agency Private Purpose Trust Fund’s cash and investments as of June 30, 2025 is as follows:
Fiduciary Funds:
Cash and Investments 967,422 $
Cash and Investments with fiscal agent 1,488
Total Cash and Investments $ 968,910
Long-Term Liabilities - The following is a summary of long-term liabilities transactions for the Coalinga Successor Agency Private Purpose Trust Fund at June 30, 2025:
Balance
June 30, 2024 Additions (Deductions)
Balance
June 30, 2025 Current
Bonds Payable
Series 2000 Tax Allocation Bonds 619,942 $ - $ - $ 619,942 $ - $ Series 2000 Tax Allocation Bonds - Accreted Interest 2,094,634 172,822 - 2,267,456 - 2018 Tax Allocation Refunding Bonds 1,057,000 - (520,000) 537,000 537,000 $ 172,822 3,771,576 $ (520,000) $ 3,424,398 $ 537,000 $
2018 Successor Agency Tax Allocation Refunding Bonds
In 2018, the Successor Agency of the City of Coalinga issued Tax Allocation Refunding Bonds in the aggregate principal amount of $5,657,000 to refund the 2009 RDA Tax Allocation Bonds and a portion of the 2000 RDA Tax Allocation Bonds. This was done to take advantage of lower interest rates and to save on future debt service payments. As a result, the 2009 RDA Tax Allocation Bonds and a portion of the 2000 RDA Tax Allocation Bonds are considered defeased and the liability for those bonds is not included in fiduciary fund (private-purpose trust fund) statement of net position. The total debt service payments were reduced by $1,214,868. The original amount of the note - $5,657,000 – was secured by a pledge of tax revenues consisting of tax increment payments to be received by the Successor Agency. Semiannual payments range from $7,625 to $1,213,794 and are payable each March 15 and September 15 through 2025.
54 CITY OF COALINGA
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 17 – Coalinga Successor Agency Private Purpose Trust (continued) The annual debt service requirement schedule is as follows:
Years ending June 30, Principal Interest Totals
2026 537,000 $ 7,625 $ 544,625 $
2027 140,429 564,571 705,000
2028 132,047 572,954 705,001
2029 124,165 580,835 705,000
2030 115,112 589,888 705,000
2031-2034 596,811 108,189 705,000
$ 1,156,942 2,912,684 $ 4,069,626 $
Note 18 – Restatement of Net Position/Fund Balance
Fund Reclassifications – Major and Nonmajor Funds
During the fiscal year ended 2024, the City conducted an annual review of its fund structure. As part of this review and in compliance with GASB Statement No. 100, Accounting Changes and Error Corrections, the City identified necessary reclassifications to enhance transparency, improve financial reporting accuracy, and ensure consistency with updated accounting standards. As a result, the following funds were reclassified:
Fund Name Previous Classification New Classification Reason for Classification Grants Fund Major Nonmajor The decrease in overall activity caused the fund to no longer meet the criteria
for a major fund, resulting in its
reclassification as nonmajor
These reclassifications have been applied retrospectively to prior-period financial statements for comparability. The following table summarizes the impact of these reclassifications on beginning fund balances and net position:
Fund Financial Statements
Grants Fund
Beginning of year $ (95,697)
Change within financial reporting entity (major to nonmajor) 95,697 Beginning of year, restated $ -
55 CITY OF COALINGA
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 18 – Restatement of Net Position/Fund Balance (continued) Change in Accounting Principles
During the fiscal year ended June 30, 2025, the City implemented Governmental Accounting Standards Board Statement No. 101, Compensated Absences. GASB Statement No. 101 updates the recognition and measurement guidance for compensated absences and requires liabilities for compensated absences to be recognized when the leave is attributable to services already rendered, the leave accumulates, and the leave is more likely than not to be used for time off or otherwise paid in cash or settled through noncash means.
The implementation of GASB Statement No. 101 resulted in a change in accounting principle and required the City to restate beginning net position for the cumulative effect of the change. As a result, beginning net position of governmental activities was decreased by $274,464 and business-type activities was decreased by $58,074.
The effect of the implementation by fund was as follows:
Previously Stated Restated Balance
Balance at June 30, 2024 Adjustment July 1, 2024
Governemental Activities
Governmental Funds 67,125,799 $ (274,464) $ 66,851,335 $ Business-type Activities
Water Enterprise Fund 7,144,072 (24,895) 7,119,177
Sewer Enterprise Fund 7,646,557 (17,737) 7,628,820
Natural Gas Enterprise Fund 836,515 (12,735) 823,780
Sanitation Enterprise Fund 92,618 (2,707) 89,911
$ (332,538) 82,845,561 $ 82,513,023 $
REQUIRED SUPPLEMENTARY INFORMATION
56 CITY OF COALINGA
BUDGETARY COMPARISON SCHEDULE
GENERAL FUND
YEAR ENDED JUNE 30, 2025
Variance with
Final Budget
Budgeted Amounts Actual Positive/
Original Final Amounts (Negative)
Revenue
Taxes 7,921,732 $ 7,921,732 $ 8,440,203 $ 518,471 $
Licenses and permits 691,562 691,562 852,824 161,262
Intergovernmental 3,278,773 3,278,773 4,178,567 899,794 Charges for services 2,584,295 2,584,295 2,713,934 129,639 Fines and forfeitures 78,300 78,300 43,850 (34,450)
Interest and rents 161,282 161,282 320,752 159,470
Other 49,100 49,100 26,077 (23,023)
Total revenue 14,765,044 14,765,044 16,576,207 1,811,163 Expenditures
Current
General government 1,695,152 1,695,152 1,586,690 108,462 Public works 511,946 511,946 459,131 52,815
Community development 467,898 467,898 438,384 29,514
Public safety 11,996,347 11,996,347 11,773,825 222,522
Capital outlay 2,788,873 2,788,873 1,251,683 1,537,190
Debt service
Principal 493,224 493,224 569,535 (76,311)
Interest and fiscal charges - 14,599 32,136 (32,136)
Total expenditures 17,953,440 17,968,039 16,111,384 1,842,056 Revenue over (under) expenditures (3,202,995) (3,188,396) 464,823 3,653,219 Other Financing Sources
Sale of general capital assets - - 7,460 7,460
Lease proceeds - - 491,440 491,440
Transfers in (out) - net 5,352,640 5,352,640 (169,689) (5,522,329) Total other financing sources 5,352,640 5,352,640 329,211 (5,023,429) Net Change in Fund Balance $ 2,164,244 (4,256,345) $ 794,034 $ (1,370,210) Fund Balance
Beginning of year 16,898,926
End of year $ 17,692,960
57 CITY OF COALINGA SCHEDULE OF CITY’S PROPORTIONATE SHARE OF NET PENSION LIABILITY (ASSET) LAST 10 YEARS YEAR ENDED JUNE 30, 2025 Proportion of the net
pension liability
Proportionate share of the net
pension liability (asset)
Covered - employee
payroll
Proportionate share of the net
pension liability as percentage of
covered-employee payroll
Plan's fiduciary net
position
Plan's fiduciary net position
as a percentage of the Total
Pension Liability
2016 -0.00261% (179,376) $ 2,145,722 $ -8.36% 3,880,421 $ 104.85% 2017 0.00303% 156,661 $ 2,248,951 $ 6.97% 4,428,175 $ 96.58% 2018 0.00515% 307,854 $ 2,285,727 $ 13.47% 5,183,451 $ 94.39% 2019 0.00507% 297,259 $ 2,079,202 $ 14.30% 6,052,001 $ 95.32% 2020 0.00755% 471,246 $ 1,921,567 $ 24.52% 6,969,329 $ 93.67% 2021 0.01117% 744,196 $ 2,620,397 $ 28.40% 7,436,506 $ 90.90% 2022 -0.01156% (405,858) $ 2,827,637 $ -14.35% 9,479,880 $ 104.47% 2023 0.01764% 1,212,113 $ 3,202,504 $ 37.85% 9,701,058 $ 88.89% 2024 0.02265% 1,693,296 $ 3,746,554 $ 45.20% 10,878,494 $ 86.53%2025 0.02321% 1,692,098 $ 3,600,245 $ 47.00% 11,933,005 $ 87.58% Proportion of the net
pension liability
Proportionate share of the net
pension liability (asset)
Covered - employee
payroll
Proportionate share of the net
pension liability as percentage of
covered-employee payroll
Plan's fiduciary net
position
Plan's fiduciary net position
as a percentage of the Total
Pension Liability
2016 -0.00774% (212,430) $ 2,524,649 $ -8.41% 4,271,137 $ 105.23% 2017 0.00230% 79,836 $ 2,485,868 $ 3.21% 4,393,422 $ 98.22% 2018 0.00520% 205,163 $ 2,514,668 $ 8.16% 4,798,406 $ 95.90% 2019 0.00420% 158,391 $ 2,185,347 $ 7.25% 5,039,017 $ 96.95% 2020 0.00726% 290,630 $ 2,160,485 $ 13.45% 5,377,986 $ 94.87% 2021 0.01039% 438,323 $ 2,251,865 $ 19.46% 5,708,927 $ 92.87% 2022 -0.02039% (387,260) $ 2,756,233 $ -14.05% 6,933,651 $ 10.60% 2023 0.01628% 761,592 $ 2,776,187 $ 27.43% 6,881,006 $ 90.03% 2024 0.02033% 1,016,628 $ 3,393,305 $ 29.96% 7,459,325 $ 88.01% 2025 0.02126% 1,028,105 $ 3,275,658 $ 31.39% 8,352,639 $ 89.04% Safety
Miscellaneous
58 CITY OF COALINGA SCHEDULE OF CONTRIBUTIONS LAST 10 YEARS YEAR ENDED JUNE 30, 2025 Contractually required
contribution (actuarially
determined)
Contributions in relation to the
actuarially determined
contributions
Contributions deficiency
(excess) Covered-employee payroll
Contributions as a
percentage of
covered-employee
payroll
2016 230,903 $ (230,903) $ - $ 2,145,722 $ 10.76%
2017 255,938 $ (255,938) $ - $ 2,248,951 $ 11.38%
2018 243,442 $ (243,442) $ - $ 2,285,727 $ 10.65%
2019 260,592 $ (260,592) $ - $ 2,079,202 $ 12.53%
2020 239,528 $ (239,528) $ - $ 1,921,567 $ 12.47%
2021 315,713 $ (315,713) $ - $ 2,620,397 $ 12.05%
2022 410,014 $ (410,014) $ - $ 2,827,637 $ 14.50%
2023 426,771 $ (426,771) $ - $ 3,202,504 $ 13.33%
2024 511,459 $ (511,459) $ - $ 3,746,554 $ 13.65%
2025 485,645 $ (485,645) $ - $ 3,600,245 $ 13.49%
Contractually required
contribution (actuarially
determined)
Contributions in relation to the
actuarially determined
contributions
Contributions deficiency
(excess) Covered-employee payroll
Contributions as a
percentage of
covered-employee
payroll
2016 165,587 $ (165,587) $ - $ 2,524,649 $ 6.56%
2017 200,782 $ (200,782) $ - $ 2,485,868 $ 8.08%
2018 194,921 $ (194,921) $ - $ 2,514,668 $ 7.75%
2019 177,734 $ (177,734) $ - $ 2,185,347 $ 8.13%
2020 207,624 $ (207,624) $ - $ 2,160,485 $ 9.61%
2021 224,127 $ (224,127) $ - $ 2,251,865 $ 9.95%
2022 270,401 $ (270,401) $ - $ 2,756,233 $ 9.81%
2023 291,740 $ (291,740) $ - $ 2,776,187 $ 10.51%
2024 305,119 $ (305,119) $ - $ 3,393,305 $ 8.99%
2025 311,698 $ (311,698) $ - $ 3,275,658 $ 9.52%
Safety
Miscellaneous
SUPPLEMENTARY INFORMATION
See accompanying notes. 59
CITY OF COALINGA
BUDGETARY COMPARISON SCHEDULE
COALINGA PUBLIC FINANCING AUTHORITY FUND
YEAR ENDED JUNE 30, 2025
Variance with
Final Budget
Budgeted Amounts Actual Positive/
Original Final Amounts (Negative)
Revenue
Interest $ 1,289,178 1,289,178 $ 780,220 $ (508,958) $
Total revenue 1,289,178 1,289,178 780,220 (508,958)
Expenditures
Current
General government
Debt Service - - 11,481 (11,481)
Principal 375,000 375,000 445,000 (70,000)
Interest and fiscal charges 500,726 500,726 576,853 (76,127) Total expenditures 875,726 875,726 1,033,334 (157,608)
Revenue over expenditures 413,452 413,452 (253,114) (666,566) Other Financing Sources/(Uses)
Transfers in/(out) - net - - (131,870) 131,870
Change in Fund Balance $ 413,452 413,452 $ (384,984) $ (798,436) Fund Balance
Beginning of year 24,051,992
End of year $ 23,667,008
See accompanying notes. 60
CITY OF COALINGA COMBINING BALANCE SHEET NON-MAJOR GOVERNMENTAL FUNDS JUNE 30, 2025 Formerly Major
Grants Gas SB1 Local
Fund Tax RMRA Fund Measure C Transportation
ASSETS
Cash and investments - $ 187,442 $ 246,847 $ 2,525,144 $ 3,191,966 $ Accounts receivable, net - - - - -
Interest receivable 15 81 96 1,193 1,464
Due from other governments 695,823 42,550 86,743 100,825 592,525 Prepaids 1,338 - - 2,676 1,338
Total assets $ 695,838 231,411 $ 333,686 $ 2,629,838 $ 3,787,293 $
LIABILITIES
Accounts payable and accrued expense 49,608 $ 35,759 $ 4,975 $ 23,775 $ 21,146 $ Deposits and claims payable - - - - - Unearned revenues 591,929 - - - -
Due to other funds - 4,326 - - -
Total liabilities 35,759 645,863 4,975 23,775 21,146
DEFERRED INFLOWS OF RESOURCES
Unavailable revenues - - - - 592,525
Total deferred inflows of resources - - - - 592,525
FUND BALANCE
Nonspendable
Prepaids - 1,338 - 2,676 1,338
Restricted
Debt service - - - - -
Capital improvement projects - - - - -
Transit system - - - - -
Street maintenance 49,975 194,314 328,711 2,603,387 -
LTF Article 8 - - - - 3,172,284
Public safety - - - - -
Economic development - - - - -
Low-income housing activities - - - - -
Unassigned - - - - -
Total fund balance 49,975 195,652 328,711 2,606,063 3,173,622 Total liabilities, deferred inflows of
resources, and fund balance 695,838 $ 231,411 $ 333,686 $ 2,629,838 $ 3,787,293 $ Special Revenue Funds
See accompanying notes. 61
CITY OF COALINGA COMBINING BALANCE SHEET NON-MAJOR GOVERNMENTAL FUNDS (CONTINUED) JUNE 30, 2025
COPS EDA EDA
Grants Building Rentals Revolving Loans CalTrans
ASSETS
Cash and investments 235,501 $ 51,539 $ 60,946 $ - $
Accounts receivable, net - 9,021 - -Interest receivable 23 80 28 Due from other governments 101,537 - - 210,394
Prepaids - - - -
Total assets $ 60,583 337,118 $ 60,974 $ 210,394 $
LIABILTIES
Accounts payable and accrued expense - $ - $ - $ 30,849 $ Deposits and claims payable - 5,300 - -Due to other funds - - - 378,873 Unearned revenues 6,662 - - -
Total liabilities 11,962 - - 409,722
DEFERRED INFLOWS OF RESOURCES
Unavailable revenues - 101,537 - -
Total deferred inflows of resources - 101,537 - -
FUND BALANCE
Nonspendable
Prepaids - - - -
Restricted
Debt service - - - -
Storm drainage and flood control - - - -
Streets and bridges - - - -
Public building and facilities - - - -
Park improvements - - - -
Street maintenance - - - -
LTF Article 8 - - - -
Law enforcement and fire 235,581 - - -
EDA Community buildings - 48,621 - -
EDA revolving loans - - 60,974 -
Unassigned - - - (199,328)
Total fund balance 235,581 48,621 60,974 (199,328)
Total liabilities, deferred inflows of resources, and fund balance 337,118 $ 60,583 $ 60,974 $ 210,394 $ Special Revenue Funds
See accompanying notes. 62
CITY OF COALINGA COMBINING BALANCE SHEET NON-MAJOR GOVERNMENTAL FUNDS (CONTINUED) JUNE 30, 2025 Special Revenue Capital Projects Debt Service Total
Fund Fund Non-major
BSCC Development Assessments Governmental
Grant Impact Fees Debt Service Funds
ASSETS
Cash and investments - $ 1,018,866 $ 93,872 $ 7,612,123 $ Accounts receivable, net - - - 9,021
Interest receivable - 574 43 3,597
Due from other governments 1,654 - - 1,832,051
Prepaids - - - 5,352
Total assets $ 1,019,440 1,654 $ 93,915 $ 9,462,144 $
LIABILTIES
Accounts payable and accrued expense 83 $ - $ 8 $ 166,203 $ Deposits and claims payable - - - 5,300
Due to other funds 1,396 - - 384,595
Unearned revenues - - - 598,591
Total liabilities 1,479 - 8 1,154,689
DEFERRED INFLOWS OF RESOURCES
Unavailable revenues - - - 694,062
Total deferred inflows of resources - - - 694,062
FUND BALANCE
Nonspendable
Prepaids - - - 5,352
Restricted
Debt service - - 93,907 93,907
Storm drainage and flood control - 454,944 - 454,944
Streets and bridges - 246,316 - 246,316
Public building and facilities - 124,911 - 124,911
Park improvements - 35,733 - 35,733
Street maintenance - - - 3,176,387
LTF Article 8 - - - 3,172,284
Law enforcement and fire 175 157,536 - 393,292
EDA Community buildings - - - 48,621
EDA revolving loans - - - 60,974
Unassigned - - - (199,328)
Total fund balance 175 1,019,440 93,907 7,613,393
Total liabilities, deferred inflows of resources, and fund balance 1,654 $ 1,019,440 $ 93,915 $ 9,462,144 $ Fund
See accompanying notes. 63
CITY OF COALINGA COMBINING STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE NON-MAJOR GOVERNMENTAL FUNDS YEAR ENDED JUNE 30, 2025 Formerly Major
Grants Local
Fund Gas Tax SB1 RMRA Measure C Transportation
Revenue
Licenses, permits and impact fees - $ - $ - $ - $ - $
Intergovernmental 361,601 501,244 492,241 633,953 -
Rental - - - - -
Interest 1,805 350 303 24,110 36,941
Other - - - - 3,194
Total revenue 503,049 361,951 492,544 658,063 40,135
Expenditures
Public works 32,833 480,277 - 144,013 210,582
Community development 341,470 - - - -
Public safety - - - - -
Capital outlay 86,283 - 28,165 516,663 205,781
Debt service
Principal - - - - -
Interest and fiscal charges - - - - -
Total expenditures 480,277 460,586 28,165 660,676 416,363 Revenue over (under) expenditures (98,635) 22,772 464,379 (2,613) (376,228) Other financing sources/(uses)
Operating transfers in/(out) - net - 244,307 - - -
244,307 - - - -
Change in Fund Balance 22,772 145,672 464,379 (2,613) (376,228) Fund Balance
Beginning of year - 172,880 (135,668) 2,608,676 3,549,850 Change within financial reporting entity (major to nonmajor) - (95,697) - - - Beginning of year, restated (95,697) 172,880 (135,668) 2,608,676 3,549,850 End of year 49,975 $ 195,652 $ 328,711 $ 2,606,063 $ 3,173,622 $ Special Revenue Funds
See accompanying notes. 64
CITY OF COALINGA COMBINING STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE NON-MAJOR GOVERNMENTAL FUNDS (CONTINUED) YEAR ENDED JUNE 30, 2025
COPS EDA EDA
Grants Building Rentals Revolving Loans CalTrans
Revenue
Licenses, permits and impact fees - $ - $ - $ - $
Intergovernmental 194,663 - - 417,524Rental 526 1,699 627 - Interest - - - -
Other - - - -
Total revenue 526 196,362 627 417,524
Expenditures
Public works - - - -
Community development - - - -
Public safety 33,102 - - -
Capital outlay 64,973 - - 672,573
Debt service
Principal 39,584 - - -
Interest and fiscal charges - 2,617 - -
Total expenditures - 140,276 - 672,573
Revenue over (under) expenditures 56,086 526 627 (255,049) Other financing sources/(uses)
Operating transfers in/(out) - net - - - -
- - - -
Change in Fund Balance 526 56,086 627 (255,049)
Fund Balance
Beginning of year 179,495 48,095 60,347 55,721
Change within financial reporting entity (major to nonmajor) - - - - Beginning of year, restated 48,095 179,495 60,347 55,721 End of year 235,581 $ 48,621 $ 60,974 $ (199,328) $
Special Revenue Funds
See accompanying notes. 65
CITY OF COALINGA COMBINING STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE NON-MAJOR GOVERNMENTAL FUNDS (CONTINUED) YEAR ENDED JUNE 30, 2025 Debt Service
Capital Projects Fund Fund Total
Non-major
BSCC Development Assessments Governmental
Grant Impact Fees Debt Service Funds
Revenue
Licenses, permits and impact fees - $ 5,686 $ - $ 5,686 $ Intergovernmental 196,703 - - 2,797,929
Rental 12,943 - 965 16,760
Interest - - - 63,509
Other - - - 3,194
Total revenue 18,629 196,703 965 2,887,078
Expenditures
Public works - 2,013 - 869,718
Community development - - 7 341,477
Public safety 88,388 - - 121,490
Capital outlay 117,572 - - 1,692,010
Debt service
Principal - - - 39,584
Interest and fiscal charges - - - 2,617
Total expenditures 2,013 205,960 7 3,066,896
Revenue over (under) expenditures (9,257) 16,616 958 (179,818) Other financing sources/(uses)
Operating transfers in/(out) - net (244,307) - - -
- (244,307) - -
Change in Fund Balance (227,691) (9,257) 958 (179,818)
Fund Balance
Beginning of year 1,247,131 9,432 92,949 7,888,908
Change within financial reporting entity (major to nonmajor) - - - (95,697) Beginning of year, restated 1,247,131 9,432 92,949 7,793,211 End of year 175 $ 1,019,440 $ 93,907 $ 7,613,393 $
Special Revenue Funds
RYAN P. JOLLEY
A PROFESSIONAL CORPORATION
CERTIFIED PUBLIC ACCOUNTANTS Ryan P. Jolley C.P.A.
Bryant L. Jolley C.P.A.
Darryl L. Smith C.P.A.
Luis A. Perez C.P.A.
Brandon J. Lang C.P.A.
Lan T. Kimoto
Kali A. Kaakah
INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER
FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS
BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED
IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
To the Honorable Mayor and City Council
City of Coalinga, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, the businesstype activities, each major fund, and the aggregate remaining fund information of City Coalinga (the “City”), California, as of and for the year ended June 30, 2025, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements, and have issued our report thereon dated July 31, 2026.
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 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.
1753 E. FIR AVENUE FRESNO, CALIFORNIA 93720 PHONE 559.659.3045 FAX 559.659.0615 67 Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City’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 no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.
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.
July 31, 2026
CITY OF COALINGA
MANAGEMENT REPORT
FOR THE YEAR ENDED JUNE 30, 2025
TABLE OF
CONTENTS
Page
Required Communications 1 - 3
1753 E. FIR AVENUE FRESNO, CALIFORNIA 93720 PHONE 559.659.3045 FAX 559.659.0615 RYAN P. JOLLEY
A PROFESSIONAL CORPORATION
CERTIFIED PUBLIC ACCOUNTANTS Ryan P. Jolley C.P.A.
Bryant L. Jolley C.P.A.
Darryl L. Smith C.P.A.
Luis A. Perez C.P.A.
Brandon J. Lang C.P.A.
Lan T. Kimoto
Kali A. Kaakah
To the Honorable Mayor and City Council
City of Coalinga, California
We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Coalinga for the year ended June 30, 2025. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards and, if applicable, Government Auditing Standards, as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our letter to you dated August 25, 2025. Professional standards also require that we communicate to you the following information related to our audit.
Significant Audit Matters
Qualitative Aspects of Accounting Practices
Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the City of Coalinga are described in Note 1 to the financial statements. No new accounting policies were adopted and the application of existing policies was not changed during 2025. We noted no transactions entered into by City during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period.
Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimates affecting the City’s financial statements were:
Management has determined the economic useful lives of fixed assets based on past history of similar types of assets, future plans as to their use, and other factors that impact their economic value to the City. We evaluated the key factors and assumptions used by management in computing depreciation expense and believe that it is reasonable in relation to the financial statements taken as a whole.
2 Management’s estimate of the allowance for doubtful accounts is based on an evaluation of collectability primarily focused on past due accounts. We evaluated the key factors and assumptions used to develop the allowance for doubtful accounts in determining that it is reasonable in relation to the financial statements as a whole.
Management’s estimate of the net pension liability and related deferrals is based on actuarial valuations which include significant assumptions regarding discount rate, inflation, payroll growth, projected salary increases and investment rate of return. We evaluated the key factors and assumptions used to develop the liability and related deferrals in determining that it is reasonable in relation to the financial statements taken as a whole.
The financial statement disclosures are neutral, consistent, and clear.
Difficulties Encountered in Performing the Audit
We encountered no significant difficulties in dealing with management in performing and completing our audit.
Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. Management has corrected all such misstatements. In addition, none of the misstatements detected as a result of audit procedures and corrected by management were material, either individually or in the aggregate, to each opinion unit’s financial statements taken as a whole.
Disagreements with Management
For purposes of this letter, professional standards define a disagreement with management as a matter, whether or not resolved to our satisfaction, concerning a financial accounting, reporting, or auditing matter that could be significant to the financial statements or the auditor's report. We are pleased to report that no such disagreements arose during the course of the audit.
Management Representations
We have requested certain representations from management that are included in the management representation letter dated July 31, 2026.
Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a “second opinion” on certain situations. If a consultation involves application of an accounting principle to City of Coalinga’s financial statements or a determination of the type of auditor’s opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to 3 determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants.
Other Audit Findings or Issues
We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as City of Coalinga’s auditors.
However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention.
Other Matters
We applied certain limited procedures to the, Budgetary Comparison Schedules, Proportionate Share of Net Pension Liability, and Schedule of Contributions which are required supplementary information (RSI) that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding 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 did not audit the RSI and do not express an opinion or provide any assurance on the RSI.
We were engaged to report on supplementary information, as listed in the table of contents, which accompany the financial statements but are not RSI. With respect to this supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves.
Restriction on Use
This information is intended solely for the information and use of the City Council and management of City of Coalinga and is not intended to be, and should not be, used by anyone other than these specified parties.
July 31, 2026
STAFF REPORT - CITY COUNCIL/SUCCESSOR AGENCY/PUBLIC FINANCE
AUTHORITY
Subject: Swearing in of Corporals, Officers, and New Dispatchers Meeting Date:
From: Sean Brewer, City Manager
Prepared by: Sean Young, Police Commander
I. RECOMMENDATION:
Staff would like to officially swear in Corporal Seese, Corporal Kaiser, Corporal Navarrete, and Corporal Simons, Officer Garcia, Officer Cruz, Officer Deleon, Officer Alvarado, Officer Vega, Officer Santos, Dispatcher Simon, Dispatcher Torres, Dispatcher Magdaleno, Part Time Dispatcher Dahl, and Par Time Dispatcher Garcia.
II. BACKGROUND:
III. DISCUSSION:
IV. ALTERNATIVES:
V. FISCAL IMPACT:
ATTACHMENTS:
File Name Description
NoAttachments Available
STAFF REPORT - CITY COUNCIL/SUCCESSOR AGENCY/PUBLIC FINANCE
AUTHORITY
Subject: Public Outreach Update - Jessenia Medina
Meeting Date:
From:
Prepared by:
I. RECOMMENDATION:
II. BACKGROUND:
III. DISCUSSION:
IV. ALTERNATIVES:
V. FISCAL IMPACT:
ATTACHMENTS:
File Name Description
NoAttachments Available
STAFF REPORT - CITY COUNCIL/SUCCESSOR AGENCY/PUBLIC FINANCE
AUTHORITY
Subject: Code Enforcement Report July 2026 - Yaneth Ibarra, Code Enforcement Officer Meeting Date: Thursday, August 20,2026
From: Sean Brewer
Prepared by: Yaneth Ibarra, Code Enforcement Officer
I. RECOMMENDATION:
II. BACKGROUND:
III. DISCUSSION:
IV. ALTERNATIVES:
V. FISCAL IMPACT:
ATTACHMENTS:
File Name Description
Code_Enforcement__July_2026_Report.pdf July, 2026
STAFF REPORT - CITY COUNCIL/SUCCESSOR AGENCY/PUBLIC FINANCE
AUTHORITY
Subject: PUBLIC HEARING FOR THE CLOSE-OUT OF THE 22-CDBG-HA-10023
HOMEBUYER ASSISTANCE PROGRAM
Meeting Date: Thursday, August 20, 2026
From: Sean Brewer, City Manager
Prepared by: Sean Brewer, City Manager
I. RECOMMENDATION:
City Manager recommends the City Councilaccepts and approves the close-out report on the 2022-CDBG Homebuyer Program (22-CDBG-10023).
II. BACKGROUND:
The City was awarded $500,000 in CDBG funding in June 2023 in response to the 2022 CDBG NOFA application. Program clearance was received on July 3, 2023, to begin accepting applications and providing services.
The Homebuyer Program provided secondary financing for income-qualified households in purchasing a home. The program provided deferred, no-interest loans to Low-Moderate Income (LMI) clients for maximum assistance of $320,000 per household. Payments could be made anytime, but full loan repayment was not due until 30 years from date of loan approval.
Four participants received loans during the grant term. Loans were provided as follows:
Loan # Amount Description of Project
1 $94,800 Homebuyer Loan
2 $87,000 Homebuyer Loan
3 $127,645 Homebuyer Loan
4 $120,463 Homebuyer Loan
TOTAL $409,908
Budget Total Expenses Disencumbered Fund
TotalAdmin (Homebuyer): $32,710 $25,660.74 $7,049.26
Total Homebuyer Loans: $467,290____ $467,048.51*______ $241.49 TotalAward: $500,000 $492,709.25 $7,290.75
*Includes activity delivery cost plus homebuyer loan
The grant expired on July 2, 2026 - upon approval, the City’s grant administrator Self-Help Enterprises will submit the final closeout documents to CA Department of Housing and Community Development (HCD).
The City will disencumber the remaining funds of $7,290.75.
III. DISCUSSION:
The 22-CDBG-HA-10023 grant will be closed out with HCD.
IV. ALTERNATIVES:
None.
V. FISCAL IMPACT:
No fiscal impact.
ATTACHMENTS:
File Name Description
NoAttachments Available
STAFF REPORT - CITY COUNCIL/SUCCESSOR AGENCY/PUBLIC FINANCE
AUTHORITY
Subject: Authorize Assistant City Manager to Enter into a Professional Services Agreement with Bureau Veritas North America, Inc. for On-CallArchitectural Services Meeting Date: Thursday, August 20, 2026
From: Sean Brewer, City Manager
Prepared by: Jesse Barron, Assistant City Manager
I. RECOMMENDATION:
It is recommend that the City Councilauthorize the City Manager to enter into an Agreement with Bureau Veritas North America, Inc. for on-callArchitectural Services.
II. BACKGROUND:
The City periodically requires specialized professional services to support capital improvement projects, infrastructure programs, development activities, and other municipal operations. Establishing on-call professional service agreements allows the City to retain qualified consultants who can provide services on an as-needed basis without requiring the City to conduct a separate solicitation and contracting process for each individualassignment.
The proposed agreements establish the contractual framework under which services may be requested.
Approval of the agreements does not, by itself, authorize any specific scope of work or expenditure.
Individualassignments will be authorized through separate task orders identifying the scope of services, schedule, and not-to-exceed compensation for the specific work requested.
On June 25, 2026 staff issued a request for qualifications for on-callarchitectural services related to Capital Improvment projects. This posting was advertised until July 17th, and seven responses were received.
III. DISCUSSION:
Staff recommends approval of the proposed on-call professional service agreements to provide the City with a flexible and efficient mechanism for obtaining professional services as needs arise. The agreements will allow staff to issue task orders for discrete projects or assignments based on the consultant's qualifications, availability, project requirements, and proposed cost.
Each task order willestablish a clearly defined scope of work, deliverables, schedule, and not-to-exceed fee (Guaranteed Maximum Price). No work will be authorized solely through execution of the master agreement.
Task orders will be reviewed and authorized in accordance with the City's adopted procurement policies, applicable purchasing authority, approved project budgets, and any other applicable legal or funding requirements.
This structure provides the City with access to qualified professional resources while maintaining appropriate fiscaland administrative controls over individualassignments. It also allows the City to respond more efficiently to project needs while ensuring that expenditures remain subject to the City's established procurement and authorization procedures.
IV. ALTERNATIVES:
Authorize the agreement- Recommended
Do not authorize and repost the proposal - Not Recommended.
V. FISCAL IMPACT:
There is no fiscal impact associated with approval of the on-call professional service agreements at this time. The agreements do not guarantee any minimum amount of work or authorize expenditures absent an approved task order.
Any future fiscal impact will result from individual task orders issued under the agreements. Each task order will identify the applicable funding source and GMP and will be authorized in accordance with the City's procurement policy, purchasing authority, and adopted budget. Task orders exceeding staff's delegated authority will be presented to the City Council for approval, as required.
ATTACHMENTS:
File Name Description
BVNA_On-Call_Architectural_Services_SOQ_Cost_Proposal.pdf BV Architectural On Call Proposal COC_-_BVNA_Professional_On-Call_Services_Architectural_Agreement_Draft.pdf Professional Svc Contract BUREAU VERITAS 1411 Marsh St, Suite 107, San Luis Obispo, CA 93401 P 805.792.1110 | www.bvna.com
CITY OF COALINGA
ON-CALL ARCHITECTURAL SERVICES
July 17, 2026
CONTACT FOR THE CITY OF COALINGA
Public Works and Utilities Department
155 W Durian Ave
Coalinga, CA 93210
Attention: Jesse Barron
CONTACT REGARDING THIS SUBMITTAL
Michael McDonald, AIA
Director of Architecture
Bureau Veritas North America, Inc.
1411 Marsh St, Suite 107
San Luis Obispo, CA 93401
Mobile: 323.578.6099 Phone: 805.792.1110
[email protected]
BUREAU VERITAS 1411 Marsh St, Suite 107, San Luis Obispo, CA 93401 P 805.792.1110 | www.bvna.com
1. Introductory Letter ........................................................................................................................ 1
2. Consultant Information, Qualifications & Experience ............................................................ 2
3. Organization and Approach....................................................................................................... 16
4. Scope of Work............................................................................................................................... 38
5. Conflict of Interest Statement ................................................................................................... 45
6. Litigation........................................................................................................................................ 45
7. Contract Agreement.................................................................................................................... 45
8. Cost Proposal................................................................................................................................ 47 Section Page
BUREAU VERITAS 1411 Marsh St, Suite 107, San Luis Obispo, CA 93401 P 805.792.1110 | www.bvna.com
July 17, 2026
City of Coalinga
Public Works and Utilities Department
155 W Durian Ave
Coalinga, CA 93210
Attention: Jesse Barron
Re: On-Call Architectural Services
Dear Mr. Barron,
On behalf of Bureau Veritas North America, Inc., (BVNA), we are pleased to submit our qualifications to provide On-Call Architectural Services for the City of Coalinga (City). We take great pride in our ability to provide exemplary services to our clients.
BVNA has more than 40 years experience providing assistance to municipalities in California. As a local entity, BVNA has offices in San Luis Obispo, Irvine, San Diego, Los Angeles, and additional satellite offices are throughout the state. This well-positioned team can provide on-call and even emergency assistance for all needs. BVNA has held many similar oncall architecture and engineering contracts for cities and municipalities throughout California, which will leverage into a very accessible partnership for the City.
BVNA offers a full-service Architectural experience for the City. We will utilize our in-house team of architects, mechanical, electrical, plumbing, structural and civil engineers; as well as LEED AP qualified energy experts and ADA compliance personnel.
BVNA looks forward to a successful, professional relationship with the City by augmenting the department’s staff, promoting transparency in our work, improving efficiencies and exceeding your expectations. We have included myself, Richard Henrikson, PE, LEED AP, Engineering Technical Director, who is authorized to bind contracts. Michael McDonald, AIA, will be the Principal-in-Charge and Architecture Lead for this Architectural Services contract. Please reach out to Michael with all inquiries regarding this submittal by phone, 323.578.6099 or email, michael.mcdonald@bureauveritas. com. In addition to this team, Nader Namdar, SE, PE, will be the Lead Structural Engineer, and Alex Maestre, PE, will be the Lead Electrical Engineer.
Sincerely,
Richard Henrikson, P.E., LEED AP
Vice President
Bureau Veritas North America, Inc.
1411 Marsh St, Suite 107
San Luis Obispo, CA 93401
949.289.8995
[email protected]
1. INTRODUCTORY LETTER
2. CONSULTANT
INFORMATION,
QUALIFICATIONS &
EXPERIENCE
3 FIRM QUALIFICATIONS AND BACKGROUND
Bureau Veritas North America, Inc., (BVNA) is a multidisciplinary, Architectural & Engineering (A&E) services firm offering technical studies, facility condition assessments (FCA), design, permitting, and assistance during
construction services. BVNA is fully staffed to manage
simultaneous multiple projects of almost any sizes. Our principals and staff can provide commitments of time
suitable to the needs of the City of Coalinga (City) projects.
We have the in-house resources to fully staff City projects without program disruption or cost impact.
BVNA has 4,000 staff in North America, of which about 300 are in California; the majority of that being in Southern California. We have conducted many projects for the City under previous master agreements and task orders, and
we look forward to continuing to do so. We pride ourselves on the scheduling, logistics, and mobilization of our staff to provide services at multiple sites on compressed schedules.
Our project managers assemble qualified teams in the
project areas quickly. Our teams are familiar with codes governing City projects. We are skilled at completing
simultaneous multiple projects and have built-in measures for quality assurance/quality control to complete
projects to our Citys’ satisfaction. We consider meetings, communication, scheduling, management, budget, and
quality control to be crucial elements to each engagement.
In 2019, Bureau Veritas acquired Owen Group LP, an ENR
ranked Top 500 Engineering Firm, Top 500 Green Design
Firm, and Top 100 Construction Management Firm. Owen
Group has provided high quality project management
and design for over 10,000 projects since 1981, and has received more than 50 awards in recognition for its projects.
This partnership has allowed BVNA to expand the benefits provided to its current and future Citys by increasing the level of support provided, diversifying service offerings, and enabling its teams to work together to cross-train, tap into subject matter experts, and successfully support innovative and complex projects in Southern California and across the United States. The personnel, experience, and expertise of this group, coupled with BVNA’s access to voluminous resources and well-established brand, will facilitate delivery of unparalleled architectural and engineering design
services.
AREAS OF TECHNICAL EXPERTISE
BVNA has been providing architectural and engineering
services on public agency and private sector projects
for more than 40 years. BVNA’s depth of professional
personnel and experience in providing as-needed services have allowed us to successfully meet the consulting
services needs of numerous municipal, federal, state, public school districts, higher education, transportation, and other public agencies with wide variance of project sizes, types, and varying schedules.
We understand that the City’s construction improvement
projects will vary in size, construction value, and necessary disciplines, and that most will be time sensitive. BVNA’s depth of experience providing these services for the City has enabled our professional’s valuable insight how
to effectively manage projects involving new design
and design for renovation, expansions, and upgrades
of buildings, sites, mechanical building systems, and
supporting internal facility systems. BVNA’s Principal
professionals for this City contract bring many years of directly related experience in architectural design and civil, structural, mechanical, electrical, and plumbing engineering design. BVNA’s project manager and discipline leads have each performed or supervised multiple City
projects on as as-needed basis.
BVNA’s professionals are well-versed with the California Building Code, Title 24 codes, building standards and
programs under the Seismic Safety Act, LEED Design
specifications, and other applicable guidelines, which
govern the work BVNA performs.
In addition to our design work, BVNA’s California Registered Architects and Licensed Engineers will be actively
supported by our in-house team members in accessibility compliance specialists (CASp), fire & life safety (FLS) disciplines, commissioning agents (CxA), LEED consultants and energy auditing specialists, estimators, specification writers, procurement specialists, plan and constructability reviewers, software management, construction
management, value engineers, BIM/REVIT, CAD drafting,
and support personnel.
2. CONSULTANT INFORMATION, QUALIFICATIONS & EXPERIENCE
4 RELEVANT PROJECT EXPERIENCE
DEPARTMENT OF GENERAL SERVICES -
DEPARTMENT STATE HOSPITALS - COALINGA STATE
HOSPITAL HYDRONIC LOOP REPLACEMENT
Location: Coalinga, CA
Date: Ongoing
Cost: $29,000,000
Project Contact: Randall Mummert
Project Manager
Office: 916.443.9814 | Cell: 916.805.4547
[email protected]
Coalinga State Hospital (DSH Coalinga) has been
experiencing leaking in its underground heating hot water (HHW) hydronic piping distribution system around the
campus. In addition, DSH Coalinga has been interested in extending its underground chilled water (CHW) hydronic
piping distribution system to additional buildings around the campus. To that end DGS, retained Bureau Veritas
North America, Inc. (BVNA) (formerly Owen) to design
replacement of the HHW piping and extensions to the CHW piping.
The project broadly involves replacing the site HHW supply and return piping. The design that has been completed
entails installing direct-buried, pre-fabricated/pre-insulated, Aquatherm Blue Pipe (polypropylene pressure piping with heat fused connections), or equal, from the central plant, around the Coalinga State Hospital campus, to connections at HHW uses, such as air handling unit heating coils.
The places on the main HHW loop where the pipe branches go off to the buildings will have valves on the mains on either side of the piping junction, as well as valves on the pipe branches. The valves will be installed in pre-fabricated or concrete pipe vaults for ease of access.
In addition, valves on the chilled water (CHW) piping at these locations will be similarly installed.
(BVNA) completed the design of the Coalinga State Hospital Hydronic Loop Replacement Project, including the
Preliminary Plans phase, the Working Drawings phase, the Plan Check phase, and the Bidding phase. The project is now in the construction phase. The estimated construction cost is $29,000,000.
Project Manager: Richard Henrikson
[email protected]
CITY OF LOS ANGELES DEPARTMENT ON DISABILITY
ADA SELF-EVALUATION & TRANSITION PLAN
Project Location: 57 parks in Los Angeles, CA
Cost: $150,611.63
Project Contact: Stephen David Simon
Executive Director
213.202.2764
The City of Los Angeles, Department on Disability
contracted with BVNA to provide Self-Evaluation &
Transition Plan services for 57 of their municipal parks.
The services included conducting site visits to assess each park for its compliance with Federal and State accessibility requirements. Bureau Veritas has prepared and delivered one report for each site identifying non-compliant items, photographs of each item, and reference to the federal and state code.
Each report also includes the remediation necessary to
come into compliance, the estimated cost of remediation, and the anticipated duration to remediate the item.
Project Manager: Richard Henrikson
[email protected]
2. CONSULTANT INFORMATION, QUALIFICATIONS & EXPERIENCE
5 2. CONSULTANT INFORMATION, QUALIFICATIONS & EXPERIENCE
CITY OF LOS ANGELES RECREATION AND PARKS
DEPARTMENT AS-NEEDED PARK FACILITIES
CONSULTANT SERVICES
Project Location: Los Angeles, CA
Dates: Ongoing
Cost: $3,000 000
Project Contact: Gary Lam
Principal Civil Engineer
213.202.3191
[email protected]
Bureau Veritas North America, Inc. (BVNA) was awarded a master agreement by the City of Los Angeles Department of Recreation and Parks to provide As-Needed Park Facilities Consultant Services for Architectural and Engineering,
including Civil, Structural, Land Survey, and Landscape Design.
The purpose of the master agreement is for BVNA to
provide design and construction assistance services to
improve parks facilities and their infrastructure throughout the City of Los Angeles.
This master agreement is for a duration of 3 years,
commencing in 2025. It is for a maximum compensation of $3,000,000.
Project Manager: Ahsan Mohammed
[email protected]
CITY OF LOS ANGELES, RECREATION AND PARKS
DEPARTMENT - GRIFFITH PARK FERN DELL
CROSSWALK AND SAFETY PROJECT
Project Location: 2333 Fern Dell Drive, Los Angeles, CA Dates: 2025
Cost: $400,000
Project Contact: Cammie Neo
Project Manager
[email protected]
Bureau Veritas North America, Inc. (BVNA) was retained by the City of Los Angeles Department of Recreation and Parks to provide design and construction assistance services for the Griffith Park – Fern Dell Crosswalk and Safety Project, located at 2333 Fern Dell Drive, Los Angeles, CA 90068.
The Project is located within the Fern Dell/Western Canyon area of Griffith Park. The Project boundary extends from the Trails Café to north of the Fern Dell Play Area (Trails Café and Fern Dell Play Area hub). The Project scope includes the design of the following:
• A mid-block crosswalk
• Two speed humps
• Sidewalk and curb ramp improvements
• ADA parking stall improvements
Project Manager: Ahsan Mohammed
[email protected]
6 CITY OF LOS ANGELES, RECREATION AND
PARKS DEPARTMENT - HAZARD PARK, PARK
IMPROVEMENTS PROJECT
Project Location: 2230 Norfolk St. Los Angeles, CA 90033 Dates: 2025
Cost: $4,000,000
Project Contact: Zhiya Huang
Project Manager
213.202.2666
[email protected]
Bureau Veritas North America, Inc. (BVNA) was retained by the City of Los Angeles Department of Recreation and Parks to provide design and construction assistance services for the Hazard Park – Park Improvements Project, located at 2230 Norfolk St. Los Angeles, CA 90033.
The Project adds a substantial number of recreation
features to the park. Improvements include:
• two new fitness equipment areas with shade
• two new 2- to 5-year-old playgrounds with shade
• two new 5- to 12-year-old playgrounds with shade
• a new monument recognizing the Los Angeles Unified
School District walkouts
• a new fitness trail
• a new soccer field with synthetic turf
• a new dog park
• a new prefabricated restroom
• relocation and renovation of the baseball fields
• new batting cages
• tree planting
• entry nodes
• a performance area/stage
• new parking lot with permeable surfacing
• sports field and park lighting
• landscaping
• barbeque and picnic areas
• stormwater capture improvements
The Project is designed with sustainability in mind. The fitness/play areas have sub-surface gravel sumps to collect and retain stormwater for infiltration back into the ground.
The proposed landscaping has a smart irrigation system
with a smart controller that includes rain sensors, flow sensors, and low volume irrigation heads. All planting
areas/landscaping are drought tolerant and native to
California.
Project Manager: Ahsan Mohammed
[email protected]
2. CONSULTANT INFORMATION, QUALIFICATIONS & EXPERIENCE
7 CITY OF CARSON CONGRESSWOMAN JUANITA
MILLENDER-MACDONALD COMMUNITY CENTER
DESIGN FOR SOLAR PV ROOFTOP SYSTEM, NEW
ENERGY EFFICIENT HVAC ROOFTOP REPLACEMENT,
AND ROOFTOP DESIGN
Project Location: Carson, CA
Dates: 2012 Completion
Cost: $190,185
Project Contact: Gilbert Marquez
Senior Civil Engineer
310.830.7600 ext. 1831
[email protected]
The City of Carson implemented a program for greater
energy efficiency and to generate solar electricity at its Congresswoman Juanita Millender-McDonald Community
Center. Funding was provided through the Carson
Redevelopment Agency, and also through the EECBG
program as part of the American Recovery & Reinvestment Act.
BVNA provided comprehensive design and construction
assistance services for the City of Carson to implement 184- kW of rooftop solar photovoltaic panels that provides solargenerated renewable electricity to the community center and to other City buildings. This substantially reduced the City’s utility bills and preserved City funds for other needed projects.
BVNA coordinated the solar installation with two other
vital City projects, also designed by BVNA. These were
the community center roof replacement and rooftop air
handling unit replacements. In so doing, all three projects were completed in a coordinated manner that kept the
new roof warranty intact and minimized disruptions in
the community center activities. BVNA incorporated many other desired improvements in the project to help develop a facility-wide upgrade associated with this project.
All the project components included:
• Installation of solar panels and the overall 184 kW
photovoltaic solar system
• Air handling unit replacements and improvements
• Re-roofing
• Replace Hall ABC Chandelier
• Replace/upgrade changeable message sign/marquee
• Audio/visual equipment for Hall ABC and meeting
rooms (LCD projectors, screens, CVD players,
microphones, and sound systems)
• Replace existing cooling tower
• Upgrade existing building management system
• Replace existing boiler and chiller expansion tanks,
upgrade water meters
• Upgrade existing North and East parking lot lights to LED
• Replace existing flush valves with automatic flush
valves in all rest rooms
• Install lighting occupancy sensor systems in meeting
rooms and offices
• Replace Senior Kitchen and Hall ABC water heaters with 3 tankless water systems
• Replace existing sandstone tile at east entrance and
patio/walkway between Carson Dominguez Room and
Community Center with monolithic, smooth finish
and connect existing community center roof drains to
subsurface drains.
• Replace existing sandstone tile at east entrance and
patio/walkway between Carson Dominguez Room and
Community Center with monolithic, smooth finish
and connect existing community center roof drains to
subsurface drains.
Project Manager: Richard Henrikson
[email protected]
2. CONSULTANT INFORMATION, QUALIFICATIONS & EXPERIENCE
8 LOS ANGELES UNIFIED SCHOOL DISTRICT WALK-IN
FREEZER PROJECTS
Project Location: Various schools in Los Angeles, CA
Dates: Ongoing
Cost: TBD – ongoing projects
Project Contact: Bumi L. Kristen
Architect, LEED AP
626.390.4806
[email protected]
New Walk-In Freezer and relocated and expanded Walk-In
Refrigerator
• Architectural, Structural, Mechanical, Electrical
and Plumbing engineering to accommodate the
reconfigured Freezer and new Walk-In refrigerator
• Existing storage displaced by Walk-In Refrigerator to be relocated
• Various equipment and fixture relocations
• Fire Alarm modifications to area of WIFC
• Provide new “TMP” ramp at temporary cooler and
freezer Additional coordination with ramp vendor and
DSA required.
• Health Department Submittal
• Provide an alternative restroom layout at multipurpose building
• Provide min low voltage work to support WIFC controls • Provide min support and coordinate with LAUSD for
commissioning efforts.
• Site visits
• Remodel existing restroom to be handicap accessible
Project Manager: Michael McDonald
[email protected]
ORANGE COUNTY PUBLIC WORKS ON-CALL
ARCHITECTURAL AND ENGINEERING MASTER
CONTRACT
Project Location: Orange, CA
Cost: $1,500,000
Project Contact: Rick De Jong
Project Manager
714.647.4966
[email protected]
The County issued BVNA a Master Contract to supplement
its own internal staff. As an extension to the County and a the lead of the design team, BVNA is providing all phases of architectural (interior, full building, space planning, swing moves) and engineering (civil, structural, mechanical,
electrical, plumbing, and more), drawings, specifications, cost estimates, and building facility condition assessments, commissioning, as well as manage subconsultant providing such services as landscape architects, data consultants, security consultants, controls engineers, geotechnical, hazardous materials assessments, etc. BVNA professionals perform site investigations which may lead to projects
including the following: tenant office improvement;
building interior alteration; regional park facility, picnic shelter refurbishment, various improvement; miscellaneous library improvement, entry plaza re-design; building
exterior repair, improvement and/or addition; restroom
construction and/or restoration; ADA compliance and
improvement; various roof systems replacement; exterior door and storefront replacement; existing building MEP
system, seismic and geotechnical risk assessments;
demolition plan with record drawing.
Project Manager: Richard Henrikson
[email protected]
2. CONSULTANT INFORMATION, QUALIFICATIONS & EXPERIENCE
13 2. CONSULTANT INFORMATION, QUALIFICATIONS & EXPERIENCE
CITY OF LOS ANGELES ON-CALL ARCHITECTURAL
AND ENGINEERING SERVICES
Project Location: Los Angeles, CA
Dates: 2017-ongoing
Project Contact: Richard Telles
Project Manager
213.473.7961
[email protected]
BVNA is under contract to provide on-call engineering
assessment and design services for three separate City of Los Angeles departments, the General Services Department (GSD), Recreation and Parks (RAP) and Department of
Disability (DoD). Relevant projects include:
• DOT Communications Hub Enclosure
• Mt. Lee Underground Bunker Waterproofing
• Police Dept. Electrical & Communications Assessment
of 16 LAPD Towers
• Cypress Library PV Solar
• LA Zoo - Langur Pavilion Exhibit Renovation
• LA Zoo - Langur Exhibit Fence and Support Analysis and Design
• LA Zoo - New, Stand-Alone HVAC System for the
Gottlieb ANI CTR/CT Scanner Area
• Griffith Park - Fern Dell Crosswalk and Safety Project • Hazard Park Improvements Project
• CASp Self Evaluation and Transition Plan at many
Facilites/Parks
• City of Los Angles North Calley City Hall Renovation
Project
• Art Gallery and Library and Barsdale Park
• Replacement Electrical Services and Meter at the
Existing Telocommunication Hub at the Hollywood
Police Station
• Electrical Hub Design for New Fire Station No. 6
• Restroom Hand Dryers Project at 1149 S. Broadway, Los Angeles, CA
• Lankershim Art Center Structural Retrofit
• City of Los Angeles Emergency Operation Center
Generator Seismic Stabilization
• Dickens Senior Center in Sherman Oaks
• Upgrade of Structural Framing System for the Shooting Range for New Target System at the Edard M. Davis
• Echo Park, Palm Design
• Reseda Theater Building
• Sun Valley Youth Center
• Los Angeles Mall Fence Design
• Marvin Braude Building Standby Generator Feasibility
Study
• City of Los Angeles Water Jet Project
Project Manager: Richard Henrikson
[email protected]
14 2. CONSULTANT INFORMATION, QUALIFICATIONS & EXPERIENCE
ORANGE COUNTY PUBLIC WORKS COUNTY
OPERATIONS CENTER - HVAC MODERNIZATION,
CENTRAL PLANT REPLACEMENT, AND TENANT
IMPROVEMENTS
Project Location: Santa Ana, CA
Dates: 2021 - 2023
Project Contact: Randy Quillman
Project Manager III, OC Public Works
714.647.3949
[email protected]
Bureau Veritas North America, Inc. (BVNA) currently has an on-call architectural and engineering services contract with Orange County Public Works. One of the projects
undertaken by Bureau Veritas was the HVAC Modernization, Central Plant Replacement, and Tenant Improvements
(TI) of the three large buildings (A, B, and C) of the County Operations Center (COC) campus in Santa Ana, California.
BVNA was tasked with renovating the first, second and third floors of the County Operations Center Buildings A and B, located at 1300 S. Grand Avenue in Santa Ana, California.
That work has been completed and BV is now doing the
design for the TI and HVAC modernization of Building C.
In Building A, the air handling units and air handlings systems were redesigned and replaced. Energy
management system controls were implemented.
In Building B, both HVAC modernization and TI were
designed by BVNA. Three large air handling units were
replaced and modern air handling systems, including
ductwork and variable air volume (VAV) systems and
controls were implemented. In addition, the first floor central plant, which serves the entire campus was designed for replacement. This included two 300-ton, highlyefficient, oil-free, frictionless, maglev chillers with VFDs. It also included new boilers, pumps, cooling towers, pipes, and energy management system.
The architectural TI was a sophisticated process that
entailed moving the building user groups to other floors while TI was constructed. For example, the occupants
of the second floor, OC Vets and others, moved to the
newly renovated first floor once it was done. The OC Vets reception area is in the extended and renovated first floor area, which was originally mostly storage/warehouse,
underneath the outdoor terrace area that leads into the main building entrance. The OC Vets reception area now
has its own entrance from the lower level of the outside.
The County Registrar of Voters and other user groups were similarly shifted to alternate spaces to accommodate
TI construction while second and third floor HVAC
modernization and TI were implemented. Power, lighting, and fire alarm system upgrades, as well as restroom ADA upgrades, new floor and wall finishes, and new ceilings, were also included in the overall modernization scope.
Project Manager: Richard Henrikson
[email protected]
15 2. CONSULTANT INFORMATION, QUALIFICATIONS & EXPERIENCE
LOS ANGELES COUNTY METROPOLITAN
TRANSPORTATION AGENCY (METRO) - METRO
CENTER STREET PROJECT (MCP) EMERGENCY
SECURITY OPERATIONS CENTER (ESOC)
Project Location: Los Angeles, CA
Dates : January 2020 - June 2025
Project Contact: Sangjun Lee, PE, CCM
Director, Engineer
213.364.0354
[email protected]
The Metro Center Street Project (MCP) was a $120 million design/build project that Bureau Veritas North America, Inc.
BVNA designed in partnership with SJ Amoroso General
Contractors. This one-story, 26,000 square foot Essential facility serves as Metro’s Emergency Operations Center
(EOC) and Security Operations Center (SOC), which is the nerve center for Metro’s bus and rail operations throughout Los Angeles County. It is especially designed to serve as the Emergency Operations Center (EOC) in the event of a disaster, either natural or man-made.
The program provides a critical facility for effective
emergency prevention and responsiveness. The MCP is
intended to protect civic welfare and enable the continuous operation of Metro’s vehicles and infrastructure. The MCP serves as the primary location for day-to-day emergency, security, and law-enforcement operations for Metro. It
improves day-to-day operational continuity, enhances
Metro’s situational awareness, and boosts its response
capabilities about disasters and terrorism. Moreover, the facility has redundant power and water sources in case of a catastrophic event.
Metro’s goal has been to improve emergency and security operations with a heightened state of alertness and create a facility that meets current physical security standards.
Metro recognizes the need for security improvements
that enhance transit traffic monitoring systems,
operational monitoring systems, communication network
infrastructure, access control of the facility, and emergency management systems of the Emergency Operations Center
(EOC) and Security Operations Center (SOC).
The MCP ESOC came online in 2025 as scheduled, well
in advance of the 2026 FIFA World Cup and the 2028 Los
Angeles Olympics. The MCP ESOC achieved Leadership in
Energy and Environmental Design (LEED) Gold Certification.
Project Manager: Imranullah Shaik
[email protected]
3. ORGANIZATION AND
APPROACH
17 3. ORGANIZATION AND APPROACH
APPROACH TO THE PROJECT
Project Execution:
BVNA approaches each project with a fresh set of ideas and a unique, comprehensive team arrangement which caters
to the project type. The firm has assembled a diverse team to deliver the On-Call Architectural Services requested by the City. Project scope, budgets, and schedules, including milestone work delivery schedules, are developed through a detailed task/hour work plan for specific tasks and level of effort to meet individual project requirements. BVNA’s work plan will identify the firm’s technical roles as required for each specific assignment from the City. As with any project undertaken, BVNA performs quality control reviews at every phase.
BVNA’s design approach emphasizes continuous
communication between the design team and the City.
The firm believes in providing value for every dollar the City spends in design and construction. As a result, BVNA is continuously reviewing design assumptions, material
selection, and equipment to provide maximum value. The
firm’s personnel constantly review its details to ensure they are constructible. BVNA typically starts all of its projects with site surveys to ascertain existing building systems.
The firm’s design process is a team approach which
encompasses the owner, users, peer reviewers, agencies, and the design team.
I. Pre-Design Services
Upon notice to proceed, BVNA’s experienced in-house staff will collect and review all relevant data for the City’s task order. In order to meet the City’s expectations and ensure project success, each team member will have a clearly
defined role and set of responsibilities. BVNA will also set up a communication protocol within its internal team to eliminate any duplication of effort and/or confusion. The firm will also set up a direct line of communication between the BVNA Project Manager and the City’s designated
representative. BVNA recommends the use of a tabular
responsibility matrix defining the roles and responsibilities of each member on the project team. This effort will help identify potential conflicts and omissions of activities before they become issues. It will also allow each team member to see a snapshot of their responsibilities and how they relate to other team members. BVNA will conduct a
project kick-off meeting with the City once the relevant data has been reviewed and the project team is established.
During the meeting, the firm shall review the project’s goals and objectives, scope, budget, schedule, and deliverables.
BVNA will collect existing plans of the facilities from the City, review each other’s roles and responsibilities, and establish project protocols which foster and facilitate team communication and collaboration.
After the kick-off meeting, BVNA’s team will visit the
existing building or site to prepare a summary condition assessment of the site or building and its systems. A
summary report will be issued which identifies project
limitations or opportunities. Once the City has approved BVNA’s narrative, the firm will move into the design
development phase.
II. Design Development
The purpose of the design development phase is to design the project. Based upon the approved narrative, BVNA will develop the design. The firm will also coordinate its plans with the architects and engineers as needed. A table of contents, along with “Part 1 and 2” specifications, will be prepared at this time. BVNA will then meet with the City to review the design and ensure the firm has met the City’s requirements.
III. Construction Documents
During the construction document phase, BVNA will
finalize the working drawings and specifications and set forth, in detail, the requirements for construction of the entire project. Title 24 and calculations are refined during this task and Part 3 of the specifications, “Construction Execution,” is developed. Performing another thorough inhouse quality check of its work, the firm will provide a final coordination check of all disciplines to ensure it coordinates with all systems.
By this stage of document development, all unique
characteristics of the site and building have been identified and the standard details required for construction will be inserted into the drawings. Equipment sizing is verified and a complete set of drawings, specifications, and calculations will be provided for plan check approval. BVNA will meet with the plan checker and respond to his/her questions
and comments. The firm will then revise its drawings and specifications.
18 3. ORGANIZATION AND APPROACH
IV. Bidding and Construction Assistance
BVNA will assist the City through the bidding process, as well as in the preparation of contract documents and in making recommendations. The firm will also participate in bid conferences and respond to RFIs. BVNA will review shop drawings and provide clarifications to the contractor during construction. Upon completion of construction, the firm will review the contractors’ as-builts for approval.
V. Commissioning
BVNA provides a fully detailed commissioning process
to help clients obtain more value from their investment.
Commissioning of facilities involves a complex range
of skills. When an owner has made a significant capital investment, it is important to ensure that the planned
benefits are achieved quickly and that facilities come into operation smoothly.
At BVNA, we offer a broad range of commissioning services tailored to maximize value for our clients’ investments. Our portfolio encompasses four primary areas.
Our Enhanced Commissioning Services serve various
markets and extend to both energy-consuming systems
like HVAC, lighting, and renewable energy, as well as
non-energy related systems such as low voltage, A/V, and access control. We place an emphasis on quality assurance, control, and energy efficiency. Our dedicated experts create bespoke plans, conduct meticulous tests, and address
potential deficiencies. This ensures projects remain on schedule and that each client receives tailored results aligning with their unique needs.
We provide Building Enclosure Commissioning Services,
focusing on enhancing the performance and longevity
of a building’s envelope. Our services are designed to
offer peace of mind to our clients by eliminating risks such as rainwater intrusion from the building envelope
or fenestration and ensuring high-performance thermal
insulation. Our seasoned architects play a crucial role in this service, thoroughly assessing enclosure systems against industry standards. Their expert knowledge and experience allow us to deliver robust enclosure commissioning,
strengthening buildings against potential environmental impacts, enhancing occupant comfort, and bolstering
energy efficiency.
Our Monitor-Based Commissioning (MBCx) Services aim
to optimize facility performance, boost energy efficiency, and enhance occupant satisfaction. Utilizing building
automation system data, we pinpoint opportunities for
improvement and provide actionable recommendations.
Our ability to remotely access systems reduces disruptions, potential repair costs, and ensures optimal conditions.
Our Re-Commissioning and Retro-Commissioning Services
focus on enhancing the efficiency of existing buildings, yielding significant cost benefits and energy savings. We conduct comprehensive facility assessments to identify
and rectify inefficiencies and system failures, allowing us to offer tailored solutions. Collaborating closely with building owners and facility managers, we enhance system performance, occupant comfort, and energy efficiency,
guaranteeing the maximum return on investment.
Miscellaneous Internal Tasks
Throughout the design phase, BVNA’s Project Manager will meet with the City’s team weekly to review the schedule and production progress, resolve issues, and provide
guidance for the following week’s work. The firm’s Project Manager will meet with the City’s designated representative frequently to discuss issues as they arise and keep the City informed of the overall status of each project. At every meeting with the City, BVNA will ensure notes are kept and meeting summaries distributed within 48-hours. Every
site visit attended by BVNA will be followed by a site visit report which will be distributed within 48 hours of each meeting and include photo documentation of progress and issues discussed. The firm’s operations manager reviews the master design schedule every two weeks to ensure
City deadlines are met. The quality control process BVNA has put in place has been designed to catch errors as the design progresses and not during construction which
results in delays and added costs.
Services Overview: ADA Compliance
BVNA’s work in ADA compliance includes multiple
municipalities, transportation agencies, and other clients and is a testament to its quality service delivery throughout the discipline. Title II of the ADA has significantly impacted public spaces and public buildings and building systems design stating no one can be denied access to public
services because of their disability. New amendments
require modifications for nearly every newly constructed or renovated public space to be used by those with
disabilities.
19 3. ORGANIZATION AND APPROACH
As a result, the design process has extended beyond the stereotypes of ADA compliance, which include upgrades
of parking lots and ADA accessible ramps. In addition to compliance, there are new demands for sustainability,
efficiency, hygiene, durability, and aesthetics. Structural, civil, mechanical, electrical, and plumbing engineering have become an integral part of the process of a public facility becoming ADA compliant. Engineering design is
now required for such elements as curbs and sidewalks,
elevators and escalator transportation, security and fire alarm systems, mechanical door systems, and plumbing
design for restroom facilities, to name a few.
Certified Access Specialists (CASp)
California’s Certified Access Specialist (CASp) program is designed to meet the public’s need for experienced,
trained, and tested individuals who can render options as to the compliance of buildings and sites with State codes and regulations and American’s with Disabilities Act (ADA) for accessibility.
BVNA’s CASp team will provide complete design and
inspections for the City’s projects. The firm has CASp
certified individuals who are able to respond to the needs of the City rapidly. BVNA currently provides CASp certified individuals to multiple jurisdictions in California to meet the requirements of SB 1608.
Additionally, BVNA can provide ICC Certified accessibility plans examiners and inspectors who routinely conduct
accessibility reviews on projects throughout the State from minor restroom upgrades to significant ADA compliance
improvements.
Project Execution: ADA Compliance Services
BVNA’s knowledge and experience with obtaining
information in an effort to perform a comprehensive
ADA compliance review begins with taking inventory and
obtaining all necessary documents and materials from the City. Additional processes and tasks are outlined below.
Inventory and Analysis
• BVNA will identify and obtain all necessary documents and materials from the City and other sources to
conduct the Assessment
• BVNA will thoroughly review all applicable City and
regulatory agency policies and procedures related to
accessibility
• BVNA will meet with the ADA Advisory team to explain
the ADA program which includes a timeline as well as
set expectations
ADA Assessment
• BVNA will develop procedures and forms to conduct
the Assessment
• BVNA will compile draft and final Assessment reports
Conduct Survey and Barrier Assessment
• BVNA will conduct surveys of all public facilities which provide programs, services, activities, and access to
the public, per State Title 24 Building Code and the 2010 ADA Standards (ADAS) and Federal ADA Accessibility
Guidelines (ADAAG).
• Facility Report – BVNA will develop reports for each
site and building, identifying items which limit physical access to individuals with disabilities to public areas where program, services or activities take place. The
report will include a feasible solution, cost estimate for the removal of each barrier, and the priority level of the project.
• Facility Diagrams and Inventory – BVNA will utilize floor plans and include as facility diagrams of the surveyed
areas in its reports. Diagrams will note the location of the accessibility barriers.
What the City Can Expect from BVNA
BVNA’s staff includes California State Licensed Architects, Structural Engineers, Mechanical Engineers, Electrical
Engineers, and ADA and CASp specialists who are prepared to deliver on all required components of the requested scope of work.
• Documented internal policies and procedures
• Maintenance of forms and documents on behalf of the
City
• Electronic project tracking using the firm’s web based document control system
• Availability to serve any City clients as directed
• Ability to schedule face-to-face meetings with project team members at the firm’s local office within 48 hours of the request
• Regular transmittal of activity to City staff
• Up-to-date files kept at the BVNA offices until
transferred to the City
• Ability to assign quality, multi-faceted staff to the City 20 EXPERIENCE OF PROPOSED STAFF
BVNA has assembled a team of experts who are equipped to deliver exemplary services associated with the provision of On-Call Architectural Services to the City of Coalinga (City). Each individual brings a wealth of knowledge. They have been specifically chosen for their experience in performing the required scope of work detailed in the request as well as their extensive list of certifications and licenses. The organizational chart below depicts lines of communication and areas of work for each professional.
Additionally, resumes for staff assigned to the City are included in the following pages. Resumes indicate the extent of training received and examples of where said team members have been assigned to similar projects.
All key personnel currently have a workload under 60%, making them available to carry out the requirements of this OnCall Architecutral Services project. The management team will be working directly on this project.
Management
Richard Henrikson, PE, LEED AP
Engineering Technical Director
Michael McDonald AIA,
Director of Architecture, Project
Manager, Point of Contact
Ahsan Mohammad, MS, PMP,
CMIT
Design Manager
Project Team
Architecture
Hong Wong, RA
Casey Kysoth, LEED AP BD+C
Structural Engineering
Nader Namdar, SE, PE
Ghazaleh Gonzales, PE
Mechanical/Plumbing
Engineers
Richard Henrikson, PE, LEED AP
Joshua Miller, PE
Michael Cort
Civil Engineers
Orland Obtera, EIT, LSIT
Electrical Engineers
Alex Maestre, PE
Khwaja Afrin, PE
Aria Ansari, PE
Maged Loka
City of Coalinga
3. ORGANIZATION AND APPROACH
Project Team
Landscaping
Cornerstone Studios, Inc
Jeff W. Kim
Asbestos and Lead Abatement
Ninyo & Moore, Inc.
William Larkin, CAC, LRC I/A & PM
Ian Dirk, CAC, LRC PM & LRC I/A
21 3. ORGANIZATION AND APPROACH
Richard Henrikson, PE, LEED AP, Engineering Technical Director, Lead Mechanical/ Plumbing Engineer
EDUCATION
M.S., Civil Engineering
B.S., Civil Engineering
REGISTRATIONS/
CERTIFICATIONS
LEED AP
CA Registered Mechanical
Engineering, #M22095
CA Registered Civil Engineer,
No. # C33092
TOTAL YEARS OF
EXPERIENCE
40+
Richard has over 40 years of engineering experience in the public and private sectors.
His expertise on mechanical and plumbing infrastructure and building systems encompasses HVAC, plumbing, fire protection, complex central plants, thermal energy storage, chillers, boilers, cooling towers, heat exchangers, and energy management systems. Richard’s experience covers all phases of design, from preliminary/conceptual design through design and construction documents and construction, as well as facility assessment, and sustainability designs. Richard is an expert in energy efficient and sustainable design, implementation of energy management systems (EMS), and compliance management. His sustainable design solutions have often far exceeded the clients expectations and this has earned him recognition a First Place National ASHRAE Energy Award for alternative energy design. He also brings extensive experience in the conceptual design and detailed design of new buildings and modernization of existing facilities. This extends to detailed commissioning of building systems, both interior and exterior.
PROJECT EXPERIENCE:
California Department of General Services (DGS), Coalinga State Hospital Hydronic Loop Replacement. Lead Mechanical & Plumbing Engineer. Provided comprehensive mechanical and structural engineering Preliminary Plans, Working Drawings, and Construction Administration for the development of contract documents for the Coalinga State Hospital Hydronic Loop Replacement. All engineering design was provided in accordance to OSHPD requirements.
Getty Building at 640 N. Sepulveda Blvd, MEP Systems Renovation. Principal, Lead Mechanical & Plumbing Engineer. Designed the replacement of the building’s mechanical (HVAC), electrical, and plumbing systems with the intent of making this an all-electrical, non-fossil fuel, Zero Net Energy (ZNE) building. (Design of electrical power, lighting, fire alarm system, electrical service upgrade, 90 kW PV solar system, 150 kWh battery energy storage system ((BESS), and low voltage systems for the $10 million renovation of the Getty Building at 640 N. Sepulveda, Los Angeles) Orange County Public Works County Operations Center HVAC Modernization, Central Plant Replacement, and Tenant Improvements, Santa Ana, CA, Project Manager, Lead Mechanical & Plumbing Engineer - Designed both HVAC modernization and TI, replaced and modernized three large air handling units, and renovated the first, second, and third floors of the County Operations Center Buildings A and B.
City of Los Angeles Recreation and Parks Department, Griffith Park Fern Dell Crosswalk and Safety Project. Los Angeles, CA. Principal, Lead Mechanical & Plumbing Engineer. Provided design and construction assistance services for various areas in Griffith Park.
City of Los Angeles Recreation and Parks Department, Master Agreement for As-Needed Park Facilities Consultant Services. Los Angeles, CA. Principal, Lead Mechanical & Plumbing Engineer. BVNA is providing design and construction assistance service to improve parks facilities and their infrastructure throughout the City of Los Angeles. Disciplines include Architecture and Engineering including civil and structural.
22 3. ORGANIZATION AND APPROACH
Michael McDonald, AIA, NCARB, Director of Architecture, Project Manager
EDUCATION
Master of Architecture, SCI-Arc
BA, Environmental Design, SDSU
LICENSES/CERTIFICATIONS
Registered Architect CA, #30494
National Council of Architectural
Registration Boards, #63818
AIA Member, #38550189
TOTAL YEARS OF
EXPERIENCE
28+
Michael brings more than 25 years of diversified experience in architecture and interiors spanning projects from government, office buildings, K-12, higher education, landlord services and EV charging facilities. Michaels's experience covers all phases of design, from preliminary design through design development, construction documents and construction administration, as well as facility assessment.
Michael’s approach to design is idea-driven, while complemented by a strong technical background and attention to detail. He sees the design process as a close collaboration with clients, placing their goals and aspirations at the forefront. Michael will have oversight for all project issues, including project communication, resource management, staff organization, planning and scheduling.
PROJECT EXPERIENCE:
Port of San Diego, Convention Center Architectural & Engineering Design Services, San Diego, CA. Director of Architecture, Project Manager. The project is intended to modernize the existing 3 hydraulic elevators and their equipment and electrical power service. It is also to upgrade existing finishes and comply with current accessibility requirements.
City of Industry - Transition and ADA Self-Evaluation Plan for City Facilities and Public Right of Way. Project Manager. ADA Self-Evaluation and Transition Plan. The assessment included City facilities, parks, and right-of-way.
California Construction Authority, Orange County Fair. Director of Architecture.
Removal of a portion of the roof of the Baja Bar & Grill as well as installation of new membrane roofing system.
California Construction Authority, San Bernardino Fairgrounds, Resiliency Plan and Renovation of Existing Buildings and Fairgrounds. Director of Architecture.
Provided Architectural services for building upgrades, fencing, roofing, and conceptual planning studies.
California Construction Authority, Orange County Fairgrounds, Director of Architecture - Renovation of existing fairground buildings.
Judicial Courts of California, East County Regional Center, San Diego, CA, Project Architect - Ceiling and Wall Assessment Report
Atria Senior Living – Briarcrest Estates, Carmichael Oaks, and Collwood, Architectural and Engineering Design and Permitting Services. Project Manager, Director of Architecture. Repair of existing balconies and replacement of guardrails, column stabilizing, and patio repairs
Los Angeles Unified School District (LAUSD) Walk-In Freezer Cooler Modernization. Director of Architecture. Replaced the existing Walk-In Freezer/ Coolers due to end of life service. Provided accessible Path of Travel and asso. upgrades as required by code. Provided structural, civil, mechanical, electrical, & plumbing services in asso w/ WIFC replacement. Pilot Project for Grand View Elementary School, Markham Middle School, Mulholland Middle School, Huntington Park High School, Stanford Elementary School and Grant High School.
LACCD - Los Angeles Southwest College Improvement Projects. Project Architect.
The improvements included: ADA POT Accessibility Conformance, Maintenance & Operation wash down area, East Campus Underground Infiltration. 23 3. ORGANIZATION AND APPROACH
Ahsan Mohammed, PMP, CMIT, Design Manager
EDUCATION
MS, Construction
Management
BS, Civil Engineering
LICENSES/CERTIFICATIONS
PMP & CMIT
TOTAL YEARS OF
EXPERIENCE
7+
Ahsan has over 7 years of experience in the construction industry on various projects with Bureau Veritas. He is a highly motivated Civil Engineering graduate with a Masters in Construction Management and has a firm understanding and extensive experience in various aspects of the industry. Ahsan has worked on different projects showcasing his ability to multitask, professionalism and desire to learn. He has firm understanding of OSHA regulations, as well as competency in project management, project delivery systems, preliminary budgeting, execution of plan, schedule, value engineering, and construction site management.
PROJECT EXPERIENCE:
Port of San Diego Architectural & Engineering Design Services, San Diego, CA.
Design Manager. The project is intended to modernize the existing 3 hydraulic elevators and their equipment and electrical power service. It is also to upgrade existing finishes and comply with current accessibility requirements.
Orange County Public Works County Operations Center HVAC Modernization, Central Plant Replacement, and Tenant Improvements, Santa Ana, CA. Design Manager. Designed both HVAC modernization and TI, replaced and modernized three large air handling units, and renovated the first, second, and third floors of the County Operations Center Buildings A and B.
California Construction Authority, Orange County Fair. Design Manager. Removal of a portion of the roof of the Baja Bar & Grill as well as installation of new membrane roofing system.
City of Los Angeles General Services Department, Zoo Gottlieb ANI CTR/CT Scanner. Design Manager. A&E services to investigate the existing field designs to prepare the existing room to receive installation of the new animal Scanner.
LAPD – Carson Sheriff Station Tenant Improvement, CA. Design Manager. Assisted seniors with quantity takeoffs of material, equipment & labor and determined the unit prices. Maintained detailed logs of project paperwork including RFIs, submittals, meeting minutes, and daily logs Assisted in material procurement by reviewing quotations for accuracy and negotiating with vendors. Maintained changed orders, substitution requested and He managed the projects complete from the start of the Design phase construction till the closet out to get the LAPWD certification Los Angeles County Internal Services Department, Twin Towers IRC Renovation.
Design Manager. Provided Architectural, project management, mechanical, electrical and plumbing engineering, and related structural engineering services.
Los Angeles County Internal Services Department, DPSS HVAC Replacement.
Design Manager. BVNA provided A&E services required for the replacement of the existing HVAC system and related systems and equipment.
Los Angeles County Internal Services Department, Department of Mental Health MLK Jacqueline Avant Children & Family Center. Design Manager. Designed the 3rd floor, secure, access-controlled environment with private counseling rooms, observation areas, and family support spaces to prioritize patient safety, privacy, and therapeutic de-escalation, operated by the Los Angeles County Department of Mental Health.
24 3. ORGANIZATION AND APPROACH
Hong Wong, RA, Architect
EDUCATION
B.S., Architecture
LICENSES/CERTIFICATIONS
CA Registered Architect,
#C229867
Member of National Council of
Architectural Registration Boards
TOTAL YEARS OF
EXPERIENCE
37+
Hong presents over 37 years of experience throughout the Southwestern states, including California, Arizona, Utah, and Nevada. His expertise includes the comprehensive and in-depth understanding of multiple building and fire codes, with direct experience leading and managing, as well as performing, plan check and construction plan review services for such clients as Administrative Office of the Courts (AOC - now Judicial Council of California - JCC), California Department of General Services (DGS), Division of the State Architect (DSA), California Department of Corrections and Rehabilitation (CDCR), U.S. Department of Veteran Affairs (VA), Office of Statewide Health Planning and Development (OSHPD), and many other agencies.
Hong brings a wealth of federal project experience and, spanning from the Department of Energy to the U.S. Army Corps of Engineers. He is fluent in Cantonese, both conversationally and in writing.
PROJECT EXPERIENCE:
Los Angeles County Public Works As-Needed Building Evaluation Services, Los Angeles, CA. Project Manager. Provided architectural analysis and assessments of county facilities to determine if various buildings were to code for structural integrity and ADA compliance.
Orange County Community Resources On-Call Architectural and Engineering Services - Orange County Parks Aliso and Wood Canyons Wilderness Park, Aliso Viejo, CA. Project Manager. The project included architectural and engineering for the park visitor center, ranger office and restroom facilities. Designed and prepared construction documents for street utilities. Phase I work improved the parking area, Sycamore Grove gathering area, and Park Entrance Areas. Phase II work included construction of three entry buildings and related utility and site work.
Los Angeles County Internal Services Department, Architectural and Engineering Services for Reroofing Projects at La Plaza De Cultura y Artes. Architect. BVNA provided architectural and engineering (A/E) services required for roof replacement of the existing historical building, as well as examining the existing building envelope to ensure it is protected from water intrusion.
Los Angeles County Department of Public Works Redondo Beach Maintenance Yard and Restroom Deferred Maintenance Repairs. Redondo Beach, CA. Architect.
Provided architectural and engineering services to improve the men’s and women’s restroom facilities, including: replacement of utility doors, bike path access with ADA compliance, and pavement repairs. Replaced guardrail and conduits in the yard.
Los Angeles County Department of Public Works Zuma State Beach Restrooms Maintenance Repairs. Malibu, CA. Project Architect. BVNA provided architectural and civil, structural, plumbing and electrical engineering services for deferred maintenance upgrades at six existing restroom buildings and 16 parking lots.
California Construction Authority, Orange County Fair. Architect. Removal of a portion of the roof of the Baja Bar & Grill as well as installation of new membrane roofing system.
City of Los Angeles General Services Department, Southwest Police Department Station Tenant Improvements and Remodel/Renovation. Architect. Provided design and construction administration services.
25 3. ORGANIZATION AND APPROACH
Casey Kysoth, LEED AP BD+C, Production Manager
EDUCATION
B.S., Architecture
LICENSES/CERTIFICATIONS
LEED Accredited
TOTAL YEARS OF
EXPERIENCE
39+
Casey brings more than 39 years of practical experience in programming, design, and construction management of municipal; projects. He has performed multiple facility condition assessments for public agencies. He has worked on projects ranging from modernizations to new construction, to upgrades and improvements involving ADA and California Building Code Title 24 compliance requirements. Casey oversees projects from early conceptual design phase and taking projects through construction administration and closeout process. He has extensive ADA Survey experience dealing with Barrier Removal projects that required certification and close-out out by the Division of the State Architect (DSA). His experience includes preparation of accessibility documentation for Master Plan Construction Phasing Plans. Casey is responsible for supervising ADA accessibility site assessments by Certified Accessibility Specialist inspectors at various project sites to evaluate and establish a designated ADA path of travel, as well as to document and photograph non-compliant areas and features.
PROJECT EXPERIENCE:
Orange County Public Works County Operations Center HVAC Modernization, Central Plant Replacement, and Tenant Improvements, Santa Ana, CA. Production Manager. Designed both HVAC modernization and TI, replaced and modernized three large air handling units, and renovated the first, second, and third floors of the County Operations Center Buildings A and B.
Los Angeles Department of Public Works (LADPW) Master Contract for As-Needed Architectural Design and Design Review Services - Carson Sheriff. Production Manager. The Carson Sheriff Station is a historic building with a historical façade.
BVNA was contracted to provide A&E design services for the modernization and expansion of this facility.
Los Angeles County Department of Public Works (LACDPW). Production Manager. BVNA is providing A&E and supporting services for various county-owned facilities. BVNA’s scope includes conceptual designs through final designs, budget packages, ADA accessibility compliance, OSHPD compliance, LEED consulting, field and site investigations, preparation of reports, preliminary plans, working drawings, specifications, studies, construction documents, cost estimates, budgets, and more.
Orange County Public Works County Operations Center Building B Architecture and Engineering Services - Santa Ana, CA. Production Manager. Assisted with the team to provide architectural, mechanical engineering, and electrical engineering services for design and construction assistance of the first floor HVAC redesign and new design, floor and wall finishes, ceiling / lighting replacement, and TI project scope.
City of Los Angeles General Services Department, Southwest Police Department Station Tenant Improvements and Remodel/Renovation. Production Manager.
Provided design and construction administration services.
Riverside Housing Development Co., University Terrace Housing, Riverside, CA.
Production Manager. Convert an existing 114-room hotel into a Project Homekey+ project. This project will provide supportive housing.
Los Angeles County Internal Services Department, Twin Towers IRC Renovation.
Production Manager. Provided Architectural, project management, mechanical, electrical and plumbing engineering, and related structural engineering services. 26 3. ORGANIZATION AND APPROACH
Nader Namdar, SE, PE, Lead Structural Engineer
EDUCATION
Post Graduate and Continuing
Education, Ph.D Coursework,
Structural Engineering
M.S. Structural Engineering
B.S., Civil Engineering
LICENSES/CERTIFICATIONS
CA Registered Structural
Engineer, #S5527
CA Registered Civil Engineer,
#C38540
Certified Safety Assessment
Program: #SAP63547
TOTAL YEARS OF
EXPERIENCE
37+
Nader presents more than 37 years of practical structural engineering design experience specializing seismic retrofits for a diverse range of project types involving various structure types. His specialized expertise includes new structures in wood, masonry, steel and precast concrete, and ICF system for both new structural design and design of remodeled/renovated structures. His experience includes projects of varying complexity for municipalities, federal and state agencies, residential and mixed-use, and industrial clients. He has performed many site investigations of vertical structures to determine seismic strength and has prepared structural reports for submission to approval agencies. He has been responsible for the contributions to the innovative use of all engineering materials, including sustainable/energy efficient materials. He is well versed with DSA, OSHPD, CalOSHA, CBC chapter 34 codes, as well as retrofit technique and methods of FEMA 310, FEMA 356, FEMA 274, ASCE 41-06 and ASCE 31-06. He is a member of Governor’s Office of Emergency Services for the State Of California.
PROJECT EXPERIENCE:
Orange County Public Works County Operations Center HVAC Modernization, Central Plant Replacement, and Tenant Improvements, Santa Ana, CA. Lead Structural Engineer. Designed both HVAC modernization and TI, replaced and modernized three large air handling units, and renovated the first, second, and third floors of the County Operations Center Buildings A and B.
Orange County Harbor Justice Center (HJC) Design and Construction Administration Services for Generator Replacement Project, Newport Beach, CA.
Lead Structural Engineer. BVNA’s scope of architectural & engineering (A&E) services was to provide Design Development, Construction Documents, Bidding Assistance, and Construction Assistance for this project.
Los Angeles County Internal Services Department, South Adams & Grand Building Shoring. Lead Structural Engineer. Structural engineering services for the shoring design of the structural members that had been damaged during fire as well as the structure that supported the fire damaged structure.
Los Angeles County Internal Services Department, Twin Towers IRC Renovation.
Lead Structural Engineer. Provided Architectural, project management, mechanical, electrical and plumbing engineering, and related structural engineering services.
Los Angeles County Internal Services Department, Department of Mental Health MLK Jacqueline Avant Children & Family Center. Lead Structural Engineer. BVNA provided construction assistance for the 3rd floor renovation.
Los Angeles County, UCLA Medical Center - Olive View, Sylmar, CA. Lead Structural Engineer. Provided comprehensive engineering design and construction administration for a hospital expansion at the Olive View-UCLA Medical Center in Sylmar, including mechanical, electrical, and specialty systems for a new 10-bed acute care ward serving drug-resistant tuberculosis patients and a bioterrorism response unit. The project scope expanded to address failures in the existing medical air dryer system and resolve chilled water loop air entrapment issues that affected the existing hospital.
27 3. ORGANIZATION AND APPROACH
Ghazaleh Gonzales, PE, Senior Structural Engineer
EDUCATION
Ph.D., Civil & Environmental
Engineering (Structural)
M.S., Civil Engineering
B.S., Civil Engineering
LICENSES/CERTIFICATIONS
P.E., Civil – C97882
Actively pursuing S.E. licensure
Hilti Certified – Mechanical
Anchors
RCR Certification – Responsible
Conduct of Research
TOTAL YEARS OF
EXPERIENCE
15+
Ms. Gonzales is a Licensed Professional Engineer with expertise in forensic consulting, seismic retrofit, building condition assessment, and structural design for commercial, residential, industrial, and institutional projects. She has a strong background in developing as-built drawings, evaluating existing structures, and designing creative, code-compliant repair solutions for damaged or aging systems.
She has proven ability to lead projects, manage budgets and deadlines, and collaborate effectively with multidisciplinary teams and clients.
PROJECT EXPERIENCE:
Atria Senior Living – Newport Plaza, Architectural and Engineering Design and Permitting Services. Senior Structural Engineer. Repair of existing balconies and replacement of guardrails, column stabilizing, and patio repairs.
County of Riverside, Refurbishment/Maintenance Project Architectural and Engineering Design Services. Senior Structural Engineer. Provided A&E services following a design-bid-build project delivery method, beginning with field investigation and as-built document review, then progressing through the development of 90% and final 100% Construction Documents with County of Riverside plan check coordination. The scope also includes assistance during the bidding phase and construction phase.
Ventas, Brookdale Dep Plaines Building Architectural and Engineering Design Services. Senior Structural Engineer. A&E services to determine the extent of damage to the members, and prepare retrofit drawings and specifications for the building components affected by corrosion, cracking, spalling, and inadequate waterproofing.
Ventas, Brookdale Lake Shore Drive Building Architectural and Engineering Design Services. Senior Structural Engineer. A&E services to determine the extent of damage to the members, and prepare retrofit drawings and specifications for the building components affected by corrosion, cracking, spalling, and inadequate waterproofing.
City of Los Angeles General Services Department, Department of Transportation Bus Yard Wall. Senior Structural Engineer. Provided comprehensive geotechnical engineering services including site exploration, soil testing, and a detailed report with design recommendations for retaining wall construction per California Building Code standards. The scope also encompasses structural redesign of the reinforced masonry wall for 10 ft height with seismic considerations, updated construction documents, and project coordination to address plan check comments and schedule adjustments.
University of California Riverside Physics Building, Riverside, CA. Senior Structural Engineer. Upgraded and expanded the building mechanical (HVAC), electrical , and plumbing systems for the Physics Building. Phase 1 was the Existing Building HVAC and MEP Systems Assessment and Basis of Design Study. Phase 2 was Design and CA.
Los Angeles Community College District Storm Water Projects, Los Angeles, CA, Principal. Senior Structural Engineer. Provided civil and MEP relative to electrical conduits and mechanical and plumbing for storm water control and sump pumps on multiple campuses.
28 3. ORGANIZATION AND APPROACH
Joshua Miller, PE, Mechanical/Plumbing Engineer
EDUCATION
B.S., Mechanical Engineering
LICENSES/CERTIFICATIONS
CA Register Professional
Mechanical Engineer, No. M38772
TOTAL YEARS OF
EXPERIENCE
8+
Josh Miller is a Registered Mechanical Engineer who has aided in a variety of recent MEP projects BVNA has been awarded. Mr. Miller aids in the preparation of electrical drawings, specifications and calculations, ensuring project scope requirements are met, and working with clients to meet project timelines. Josh has brought his experience to various clients including K-12, Higher Education, states, and municipalities.
PROJECT EXPERIENCE:
Getty Building at 640 N. Sepulveda Blvd, MEP Systems Renovation. Mechanical/ Plumbing Engineer. Designed the replacement of the building’s mechanical (HVAC), electrical, and plumbing systems with the intent of making this an all-electrical, non-fossil fuel, Zero Net Energy (ZNE) building. (Design of electrical power, lighting, fire alarm system, electrical service upgrade, 90 kW PV solar system, 150 kWh battery energy storage system ((BESS), and low voltage systems for the $10 million renovation of the Getty Building at 640 N. Sepulveda, Los Angeles) Orange County Public Works - Madero Live-In Healthcare Facility HVAC Modernization Project – Design and CA. Mechanical/Plumbing Engineer. BVNA recently developed the HVAC Basis of Design (BoD) report and the design for the HVAC Modernization Project. The intent is to extend the life of the building for 20 to 25 years.
BVNA replaced the split air system air handling unity and their associated condensing units, replaced all Packaged Terminal Air Conditioning (PTAC) units and rooftop PTAC, and provided a new energy management system.
Orange County Public Works Auditor-Controller Building HVAC Modernization, Santa Ana, CA, Mechanical/Plumbing Engineer - Designed HVAC modernization, replaced cooling tower, boiler and hydronic pumps and piping, all water sourced heating pumps. Provided a new energy management system (EMS) and carbon monoxide monitoring, filtered return grilles, and new supply side ductwork.
Los Angeles County Internal Services Department, DPSS HVAC Replacement.
Mechanical/Plumbing Engineer. BVNA provided A&E services required for the replacement of the existing HVAC system and related systems and equipment.
Los Angeles County Internal Services Department, Department of Mental Health MLK Jacqueline Avant Children & Family Center. Mechanical/Pluming Engineer.
BVNA provided construction assistance for the 3rd floor renovation.
Los Angeles County, UCLA Medical Center - Olive View, Sylmar, CA. Mechanical/ Plumbing Engineer. Provided comprehensive engineering design and construction administration for a hospital expansion at the Olive View-UCLA Medical Center in Sylmar, including mechanical, electrical, and specialty systems for a new 10-bed acute care ward serving drug-resistant tuberculosis patients and a bioterrorism response unit. The project scope expanded to address failures in the existing medical air dryer system and resolve chilled water loop air entrapment issues that affected the existing hospital.
Orange County Sheriff-Coroner Department Theo Lacy Facility Cooling Tower Replacement, Orange, CA. Architectural and engineering design services to replace the existing cooler tower on the roof of the administration building.
Riverside University Health System, Moreno Valley, CA. Mechanical Engineer.
Provided design services and construction support for new construction of a 3-story 29 3. ORGANIZATION AND APPROACH
Michael Cort, Mechanical/Plumbing Engineer
LICENSES/CERTIFICATIONS
CAD Technologies Certification
Revit Certification
TOTAL YEARS OF
EXPERIENCE
5+
Michael is a Plumbing & Mechanical Designer with experience in all types of building construction systems. He is technically proficient in AutoCAD MEP, Revit, NavisWork, and Bluebeam and knowledgeable with HVAC design and Title 24. He has worked in various industries including public agencies, education, housing, and retail. He communicates directly with the project team and clients on designs and develops project production timelines, schedules and budgets. He has a proven track record of successfully completing multiple building construction and renovation projects.
PROJECT EXPERIENCE:
Orange County Public Works Auditor-Controller Building HVAC Modernization, Santa Ana, CA, Mechanical/Plumbing Engineer - Designed HVAC modernization, replaced cooling tower, boiler and hydronic pumps and piping, all water sourced heating pumps. Provided a new energy management system (EMS) and carbon monoxide monitoring, filtered return grilles, and new supply side ductwork.
Orange County Public Works - Madero Live-In Healthcare Facility HVAC Modernization Project – Design and CA. Mechanical/Plumbing Engineer. BVNA recently designed the HVAC Modernization Project. The intent is to extend the life of the building for 20 to 25 years. This involved the replacement of the split air system air handling units and their associated condensing units, replaced all Packaged Terminal Air Conditioning (PTAC) units and rooftop package units, and new energy management system.
Getty Building Mechanical, Electrical, Plumbing, and Fire Protection Design, Los Angeles, CA. Mechanical/Plumbing Engineer. Provided the MEP engineering services for design and assistance during construction for the central MEP systems renovation for the building at 640 N. Sepulveda, Los Angeles, CA, Designed HVAC/Mechanical sytems, plumbing and electrical systems, and a PV solar system with battery energy storage system (BESS).
Kimco Headquarters Jericho Atrium, Engineering and Design Services.
Mechanical/Plumbing Engineer. Replaced electric boiler, heat exchanger, expansion tank, mechanical upgrades, and HVAC modernization.
California Department of General Services (DGS), Ronald M. George Complex Fire Life Safety Project. Mechanical/Plumbing Engineer. Conducted a comprehensive assessment on the existing fire and life safety systems of the building.
Compton Unified School District HVAC Engineering Services, Compton, CA.
Mechanical/Plumbing Engineer. Designed the HVAC for the kitchens and ancillary spaces for 28 schools. Completed these designs for DSA plan check submittal, including associated design items that DSA requires in its plan check review sets.
Engie, Yucaipa High School Mechanical Upgrades. Mechanical/Plumbing Engineer. Demolished and removed central plant equipment and replaced with new boilers, coolers, and necessary equipment. Improvements to 3 additional buildings. 30 3. ORGANIZATION AND APPROACH
Orland Obtera, EIT, LSIT, Lead Civil Engineer
EDUCATION
B.S., Civil Engineering
LICENSES/CERTIFICATIONS
CA Engineer-in-Training,
113805
CA Land Surveyor-in-Training,
6100
OSHA 30 Hour Certificate
TOTAL YEARS OF
EXPERIENCE
26+
Orland is an accomplished project manager with more than 26 years of success across the management of civil engineering, architectural, logistics, transportation, educational and aviation industries, within various public agencies. He has extensive experience in leading projects as part of the program management team. He is thoughtful and creative in his approach to solving clients’ challenges and works to break free from stagnation and reignite growth, leading to successful implementation.
He believes in finding solutions to project challenges, providing added value to the project team. His approach is to work as an extension of the clients’ staff. He wants people and projects to succeed, understanding their success is his success. He is currently serving as civil project manager with the design build team for the Los Angeles Metro Center Street Project.
PROJECT EXPERIENCE:
California Department of General Services (DGS), Coalinga State Hospital Hydronic Loop Replacement. Lead Civil Engineer. Provided comprehensive mechanical and structural engineering Preliminary Plans, Working Drawings, and Construction Administration for the development of contract documents for the Coalinga State Hospital Hydronic Loop Replacement. All engineering design was provided in accordance to OSHPD requirements.
Los Angeles County Internal Services Department (LAC ISD) – DCFS McCourtney Playground Refurb Project. Los Angeles, CA. Civil Project Manager. Provided civil engineering design for playground equipment demolition, artificial turf reconstruction, stormwater utility connections, and all other appropriate civil engineering design work for permitting and constructing the proposed playground equipment demolition, artificial turf reconstruction of LAISD – DCFS McCourtney Playground Refurb Project.
Los Angeles County Internal Services Department (LAC ISD) DPSS Building Demolition Project. Los Angeles, CA. Civil Project Manager. Provided civil engineering design services for LAISD Building Demolition Project. This includes installation of an underground infiltration system, installation of drainage improvements, installation and integration of grate inlets, and improvement to stormwater drainage for Low Impact Development compliance.
Los Angeles County Internal Services Department, Architectural and Engineering Services for Civic Center Tunnels. Lead Civil Engineer. BVNA provided A&E services required to separate the existing permitted set and resubmitted to Epic LA for restamping as two separate permits.
California Construction Authority, Orange County Fair. Lead Civil Engineer.
Removal of a portion of the roof of the Baja Bar & Grill as well as installation of new membrane roofing system.
Los Angeles County Metropolitan Transportation Authority (LA Metro) Center Street Project Design Build. Civil Project Manager. Currently providing civil engineering for the single-story, 26,000 sq. ft, $100M essential facility with future 2nd floors of enclosed space built over at least 91 at-grade parking spaces that will house Metro’s new Emergency Operations Center (EOC) and Security Operations Center (SOC) while accommodating a 50-year expansion within the allocated project budget. Civil engineering services include storm drain design, sewer design, water system design and street improvements.
31 3. ORGANIZATION AND APPROACH
Alex Maestre, PE, Director of Electrical Engineering
EDUCATION
B.S., Electrical Engineering
LICENSES/CERTIFICATIONS
CA PE License # E24323
TOTAL YEARS OF
EXPERIENCE
8+
Mr. Maestre is a highly accomplished Electrical Engineer with a proven track record of delivering complex engineering projects across multiple sectors. He is a Licensed Professional Engineer with exceptional academic achievements and comprehensive experience in electrical design, project management, and sustainable infrastructure.
His expertise spans multiple sectors including water/wastewater systems, emergency power infrastructure, and EV infrastructure design. Mr. Maestre is a skilled project manager proficient in tools like AutoCAD, SKM PowerTools, and ETAP, with a strong background in electrical design, code compliance, and sustainable energy solutions.
He has demonstrated leadership in project coordination, technical design, client solutions, and mentoring engineers-in-training, while maintaining a commitment to innovative and reliable engineering practices.
PROJECT EXPERIENCE:
Orange County Waste & Recycling Arc-Flash & EMP Development. Senior Electrical Engineer. Lead electrical engineer and project manager for arc-flash hazard analysis and electrical maintenance program (EMP) development for eleven different OCWR landfill sites. The scope of engineering services provided includes on-site data collection, short circuit study, protective device coordination study, arc flash hazard analysis, arc flash labels, single line diagram review and development, master asset list, and EMP development.
Whole Foods Market Emergency Generator Implementation Program. Senior Electrical Engineer and Project Manager. Generator implementation program for Whole Foods Market spanning more than 50 locations across more than nine different states. The program is operated in a phased approach, starting from a feasibility and due diligence analysis, leading into design and engineering, and culminating in program and construction administration/support services.
Getty Building at 640 N. Sepulveda Blvd, MEP Systems Renovation. Senior Electrical Engineer. Designed the replacement of the building’s mechanical (HVAC), electrical, and plumbing systems with the intent of making this an all-electrical, non-fossil fuel, Zero Net Energy (ZNE) building. (Design of electrical power, lighting, fire alarm system, electrical service upgrade, 90 kW PV solar system, 150 kWh battery energy storage system ((BESS), and low voltage systems for the $10 million renovation of the Getty Building at 640 N. Sepulveda, Los Angeles).
City of Fullerton Community Center Generator Upgrade Project. Lead Electrical Engineer. Lead electrical engineer for the design of a new emergency backup dieselpowered generator at the City of Fullerton’s Community Center building. The design included a 300kW generator with a custom 5-day, sub-base diesel fuel tank. Due to space constraints and the configuration of the existing electrical equipment and system, an automatic throwover controller was used to control normal and emergency power circuit breakers in the modified switchboard, rather than an automatic transfer switch.
British Petroleum (BP) Pulse National EV Charging Program, Lead Electrical Engineer. EV charging station design for various types of sites (destination, forecourt, TA) throughout the country involving DCFC charging equipment. Complete design from utility coordination, service equipment, and complete electrical plans, through permitting, construction administration, and arc-flash hazard analysis. 32 3. ORGANIZATION AND APPROACH
Khwaja Afrin, PE, Senior Electrical Engineer
EDUCATION
BS, Electrical Engineering
LICENSES/CERTIFICATIONS
CA PE License # E22800
TOTAL YEARS OF
EXPERIENCE
14+
Ms. Afrin is experienced in distributed energy generation PV and BESS, electrical power transmission and distribution system, medium voltage substation and utility design work, short circuit, coordination, load flow, arc flash studies, TOV, TRV, LOV, Harmonics study etc. Extensive knowledge of AutoCAD, Revit, CDEGS, Win IGS, PSCAD, PSS/E, PSLF, PLS CADD, EMTP/ATP, ASPEN, SKM PTW, Easy Power, Power Factory, PVSyst, Helioscope, AGI32, and Microstation.
PROJECT EXPERIENCE:
Orange County Waste & Recycling Arc-Flash & EMP Development at Prima Landfill and Coyote Canyon Sites. Senior Electrical Engineer. Senior electrical engineer for arc-flash hazard analysis and electrical maintenance program (EMP) development for eleven different OCWR landfill sites. The scope of engineering services provided includes on-site data collection, short circuit study, protective device coordination study, arc flash hazard analysis, arc flash labels, single line diagram review and development, master asset list, and EMP development.
NAVFAC Hawaii, Consolidated Electrical Distribution System Power Flow Study, Pacific Missile Range Facility, HI. Electrical Engineer. Designed a comprehensive power plant renovation package at Makaha Ridge that replaces aging engine-generator sets with EPA Tier 4-compliant units and reconfigures the electrical distribution system from a radial to a dual-feed loop configuration to improve efficiency and capacity.
Guam Joint Consolidated Communications Center, Andersen Air Force Base, Guam. Electrical Engineer. Provided comprehensive engineering support for a distribution system upgrade, including basis of design documentation, front-end planning through construction phases, onsite project management, procurement assistance for 12.4 kV feeder circuits, and site investigation with cost estimation.
Usace Honolulu, Repair North Drainage and Repair Secondary Electrical Lines and Telecommunication, Pohakuloa Training Area, HI. Electrical Engineer. Developed electrical system repair documentation including drawings, specifications, and design analysis with a detailed SKM model to perform relay coordination, arc flash, and load flow studies, along with cost estimation.
Various Commercial, Industrial, and Multi-Residential Projects. Electrical Engineer. Produced electrical drawings for various multi-residential, commercial, industrial projects all over the United States. Coordinated with utilities and other disciplines from project conception to construction.
Leading Food Processor, Medium Voltage Substation, Switchgear, and Distribution Upgrade, Northeaster U.S. Electrical Engineer. Designed a new 69 kV/12.4 kV substation with switchgear upgrades and provided on-site construction administration to oversee equipment installation, power feed transfers, and decommissioning of obsolete electrical equipment while maximizing operational uptime. Delivered recommendations for improved design, coordination, and incident energy reduction of the medium voltage distribution system.
Hawaiian Electric Company. Electrical Engineer. Designed various Substation equipment replacement, Meter Upgrades, Lighting Protection System Design, Grounding Studies.
33 3. ORGANIZATION AND APPROACH
Aria Ansari, PE, Senior Electrical Engineer
EDUCATION
MS, Electrical Engineering
LICENSES/CERTIFICATIONS
CA Registered Electrical Engineer:
#E 23582
TOTAL YEARS OF
EXPERIENCE
9+
Mr. Ansari is a detail-oriented Electrical Engineer with 9 years of comprehensive experience in managing and designing medium and low voltage electrical systems across diverse sectors, including healthcare, commercial, and education. He is committed to delivering innovative engineering solutions that enhance efficiency, safety, and sustainability. Mr. Ansari has proven ability to lead teams and foster a collaborative project environment.
PROJECT EXPERIENCE:
Orange County Department of Public Works, Madero Live-In Healthcare Facility.
Electrical Engineer. Replacement of the split system air handling units and their associated condensing units.
County of Riverside, Refurbishment/Maintenance Project Architectural and Engineering Design Services. Electrical Engineer. Provided A&E services following a design-bid-build project delivery method, beginning with field investigation and as-built document review, then progressing through the development of 90% and final 100% Construction Documents with County of Riverside plan check coordination. The scope also includes assistance during the bidding phase and construction phase.
Los Angeles General Services Department, LA Zoo Langur Exhibit/Cabling & Netting Engineering Project, Los Angeles, CA. Electrical Engineer. BVNA provided the A/E services for this project as requested by Los Angeles City – Department of General Services. BVNA evaluated condition of existing infrastructure / support system to determine condition and perform structural calculations to verify its capacity to accommodate up sized mesh (netting). If not, the BVNA proposed modification to the existing support system to support the new mesh (netting).
City of Los Angeles Recreation and Parks Department, Hazard Park Improvements Project. Los Angeles, CA. Electrical Engineer. Design and construction assistance services for recreation features to the park.
Riverside Housing Development Co., University Terrace Housing, Riverside, CA.
Electrical Engineer. Convert an existing 114-room hotel into a Project Homekey+ project. This project will provide supportive housing.
Getty Building at 640 N. Sepulveda Blvd, MEP Systems Renovation. Electrical Engineer. Designed the replacement of the building’s mechanical (HVAC), electrical, and plumbing systems with the intent of making this an all-electrical, non-fossil fuel, Zero Net Energy (ZNE) building. (Design of electrical power, lighting, fire alarm system, electrical service upgrade, 90 kW PV solar system, 150 kWh battery energy storage system ((BESS), and low voltage systems for the $10 million renovation of the Getty Building at 640 N. Sepulveda, Los Angeles).
University of California Riverside Spieth Hall Renovations Project, Riverside, CA. Electrical Engineer. Provided Engineering services for HVAC improvements as well as design and construction phase assistance.
Engie, Compton Unified School District Kitchen & Ancillary Spaces HVAC.
Electrical Engineer. Provided engineering design services for HVAC for kitchen and ancillary spaces in 28 schools.
34 3. ORGANIZATION AND APPROACH
Maged Loka, Senior Electrical Designer
EDUCATION
BS, Electrical Engineering
TOTAL YEARS OF
EXPERIENCE
24+
Mr. Loka is a forward-thinking and top-performing Electrical Designer with extensive experience in the design, implementation, and management of electrical systems, including power, lighting, and ELV systems. He is skilled in delivering innovative electrical solutions for diverse sectors, including residential, commercial, hotel, healthcare, and infrastructure construction projects. Mr. Loka is adept at ensuring project success through precise design, efficient execution, and adherence to industry standards.
PROJECT EXPERIENCE:
Orange County Public Works - 1770 N Broadway HVAC Modernization Project – Design and CA. Electrical Engineer. BVNA recently developed the HVAC Basis of Design (BoD) report and the design for the HVAC Modernization Project. BVNA rplaced the cooling tower, boiler and hydronic pumps and piping, replaced all water sourced head pumps, procided a new energy manangement system, and provided building carbon monoxide monitoring, filtered return grilles, and a new supply side ductwork.
Orange County Department of Public Works, Madero Live-In Healthcare Facility.
Senior Electrical Engineer. Replacement of the split system air handling units and their associated condensing units.
Orange County Public Works County Operations Center HVAC Modernization, Central Plant Replacement, and Tenant Improvements, Santa Ana, CA. Senior Electrical Engineer. Designed both HVAC modernization and TI, replaced and modernized three large air handling units, and renovated the first, second, and third floors of the County Operations Center Buildings A and B.
Los Angeles General Services Department, LA Zoo Langur Exhibit/Cabling & Netting Engineering Project, Los Angeles, CA. Electrical Engineer. BVNA provided the A/E services for this project as requested by Los Angeles City – Department of General Services. BVNA evaluated condition of existing infrastructure / support system to determine condition and perform structural calculations to verify its capacity to accommodate up sized mesh (netting). If not, the BVNA proposed modification to the existing support system to support the new mesh (netting).
Getty Building Mechanical, Electrical, Plumbing, and Fire Protection Desgin, Los Angeles, CA. Electrical Engineer. Provided the MEP engineering services for design and assistance during construction for the central MEP systems renovation for the building at 640 N. Sepulveda, Los Angeles, CA, Designed HVAC/Mechanical sytems, plumbing and electrical systems, and a PV solar system with battery energy storage system (BESS).
University of California Riverside Physics Building, Riverside, CA, Principal, Electrical Engineer – Upgraded and expanded the building mechanical (HVAC), electrical , and plumbing systems for the Physics Building. Phase 1 was the Existing Building HVAC and MEP Systems Assessment and Basis of Design Study. Phase 2 was Design and CA.
Compton Unified School District HVAC Engineering Services, Compton, CA.
Electrical Engineer. Designed the HVAC for the kitchens and ancillary spaces for 28 schools. Completed these designs for DSA plan check submittal, including associated design items that DSA requires in its plan check review sets.
CORNERSTONE 35 STUDIOS
Jeff Woo Kim, PLA, ASLA
Principal
Mr. Kim has over twenty-five years of experience with Cornerstone Studios. He brings a thoughtful and creative approach to each of his clients and projects. His keen sense of design, strong project management skills, and attention to detail are integral to the success of his projects.
With extensive experience working with numerous government agencies, he excels in projects at the city, county, and federal levels and has a strong understanding of the requirements necessary to successfully complete them. He is responsible for the implementation of conceptual design through the completion of construction documents, as well as coordination with teams of sub-consultants.
SUMMARY OF RELATED EXPERIENCE
Orange Fire Station No. 1 Headquarters – Orange, CA
Mr. Kim was responsible for overseeing the contract, preparation of design, presentation of graphics, construction drawings and specifications. He worked closely with our designers to coordinate the work throughout the design process and ensured that all planning irrigation design met the current requirements of the State of California.
Civic Center Landscape Enhancement – Irvine, CA
Mr. Kim was the landscape designer on this project. He prepared the various options for expanding the urban character in the front to enhance the presence of the City Hall at the corner of Alton and Harvard and preserving the openness of the space at the same time. In addition, he oversaw the production of all the graphics for presentation to the City.
CHP Headquarters – San Diego, CA
Mr. Kim was involved with the design process from schematic to construction documents. He attended the coordination meetings with DGS, design consultant teams and design builders. He performed site inspections, prepared reports, reviewed contractor’s submittal, responded to RFI’s and attended construction meetings during the construction phase.
education Bachelor of Science Landscape Architecture, College of Environmental Design, California Polytechnic University, Pomona
registration Licensed Landscape Architect (California) #6082 affiliation Member, American society of Landscape Architects (ASLA) 36 1
SOCOTEC
City of Coalinga, On-Call Architectural Services | 09ALA03-02281 | July 10, 2026
EDUCATION
• M.P.A., Golden Gate University,
San Francisco, California
• B.A., Political Science and
European History,
University of California, Davis
REGISTRATIONS
• Certified Asbestos Consultant,
No. 99-2688
• CDPH Lead-Related Construction:
- Inspector/Assessor,
No. LRC-00001285
- Project Monitor,
No. LRC-00001284
• Sampling and Evaluating Airborne
Asbestos
• Dust Certification, NIOSH 582
• OSHA 40-Hour HAZWOPER with
Annual Updates
William
LARKIN
CAC, LRC I/A & PM
Principal Environmental Scientist
PROFESSIONAL EXPERIENCE
27 YEARS WITH FIRM | 32 YEARS IN INDUSTRY
ABOUT
As a Principal Environmental Scientist for Ninyo & Moore, Mr. Larkin has 32 years of environmental experience in all aspects of asbestos and lead-based paint surveys and construction management programs, as well as environmental planning programs including transportation and city planning projects. He has participated in multi-family asbestos and lead-based paint surveys in both occupied and unoccupied buildings, aided in asbestos project design and provided project management and construction monitoring in educational, commercial, industrial, residential, and laboratory facilities. Mr. Larkin has conducted numerous environmental due diligence assessments and compliance reviews of retail, industrial, and commercial properties and has conducted numerous biological/mold assessments for private and public clients. He has also conducted numerous HBMS throughout the San Francisco Bay Area and Northern California.
REPRESENTATIVE EXPERIENCE
• City of Petaluma, Fire Station No. 1 HBMS, Petaluma, CA Project Manager/Principal Environmental Scientist; Performed a limited HBMS at Fire Station 1 which consisted of a two-story 9,120 square-foot building. The main structure included office rooms, living quarters, restrooms/showers, storage rooms, laundry room, day room, kitchen, bell tower, and apparatus bay.
• City of Sacramento, 1454 Del Paso HBMS, Sacramento, CA Project Manager/Principal Environmental Scientist; Performed a HBMS at a commercial building. Services consisted of review of past sampling information/reports and conducting the sampling, analysis and reporting of the identified hazardous building materials. Based upon the HBM identified in the HBMS, Ninyo & Moore developed abatement specifications meant to help the selected abatement contractor abate/remove the hazardous building materials in a legal, safe and expeditious way.
• City of Vallejo, 2118 & 2134-2126 Sacramento Street, Vallejo, CA Project Manager/Principal Environmental Scientist; Provided sampling for suspect asbestos containing material and lead containing material and prepared on of abatement specifications for asbestos and lead. Subsequent to the HBMS, Ninyo & Moore was retained to provide abatement oversight, which included clearance air sampling and prepared on of required close-out documents. • San Francisco Redevelopment Agency (SFRA), Hazardous Materials Abatement Monitoring, San Francisco, CA
Project Manager; HBM abatement monitoring and abatement contractor oversight services to SFRA at the former Hunter’s Point shipyard during exterior load-based paint stabilization and asbestos abatement activities. Polychlorinated biphenyls (PCBs) spills due to leaking/failed fluorescent light ballasts were discovered in several rooms on site.
37 2
SOCOTEC
City of Coalinga, On-Call Architectural Services | 09ALA03-02281 | July 10, 2026
EDUCATION
• B.S., Environmental Science/
Natural Resources,
North Carolina State University,
Raleigh
REGISTRATIONS
• Certified Asbestos Consultant,
No. 15-5551
• CDPH Lead-Related Construction:
- Inspector/Assessor,
No. LRC-00004232
- Project Monitor,
No. LRC-00004231
• Radon Measurement Specialist,
No. 25MS065
• OSHA 40-Hour HAZWOPER with
Annual Updates
Ian
DIRK
CAC, LRC PM & LRC I/A
Senior Environmental Scientist
PROFESSIONAL EXPERIENCE
1 YEAR WITH FIRM | 23 YEARS IN INDUSTRY
ABOUT
Mr. Dirk has over 23 years of experience performing industrial hygiene and hazardous material consulting services. This experience includes project management, field work, and report preparation on for large-and small-scale building surveys and abatement projects. His broad-based background also includes project administration, proposal development, water intrusion and mold remediation projects, employee exposure assessments, indoor air quality assessments, regulator compliance, site inspections, respiratory protection raining and fit tests, ventilation surveys, conducting inventory of hazardous materials and management of hazmat records.
REPRESENTATIVE EXPERIENCE
• City of Sacramento, Old North Sacramento School HBMS, Sacramento, CA
Project Manager; Provided a hazardous building material survey in support of planned renovations at the Old North Sacramento School.
The building is a single-story, 17,500 square-foot structure that consists of classrooms, restrooms, offices, storage rooms, a janitor closet, boiler room, and a multipurpose room. The multi-purpose room is an open 2-story design.
• County of Sacramento, Hazardous Building Materials Inspections & Oversight, Various Locations, CA
Primary point of contact; Provided the project management of all hazardous building material projects from proposal generation, site inspections and sample collection, inspection report generation and review, oversight with monitoring, final inspection and closeout report document generation and review. The types of hazardous building materials were asbestos, lead, PCBs, mold contamination and water intrusion.
• City of Vacaville, Fire Station No. 74 HBMS, Vacaville, CA Project Manager; Provided a hazardous building material survey in support of planned renovation activities for the Fire Station. The building is a single-story, 2,000 square-foot structure with 11 rooms/ areas. The interior walls and ceilings are finished sheetrock with tape and mud, the flooring is epoxy coated concrete, ceramic vinyl tiles and carpet.
• County of Marin, 350 Ignacio Boulevard, Novato, CA
Project Manager; Provided an asbestos-containing materials survey at a County-owned commercial building. The sampling survey involved a site walk, observation and sampling of suspect asbestoscontaining materials (including sampling, analysis and reporting).
4. SCOPE OF WORK
39 4. SCOPE OF WORK
ARCHITECTURAL
BVNA takes pride in leading project teams in the
architectural design of efficient, functional, and costeffective projects. Our key architectural staff members have broad experience in master planning, programming,
feasibility studies, building survey and evaluation, facility condition assessments, design, and construction support services. The team works closely with our in-house multidisciplined engineers and other design professionals to ensure our clients the utmost in design coordination. From the initial project programming and preliminary design
concept to completion of construction, our work reflects innovative approaches to solving even the most complex
space and design problems.
BVNA’s architectural division is supported by our
engineering group for both new construction and
modernization, upgrades and improvement projects,
remodeling and repair of a wide variety of facilities
including building/facility design, hardscape and landscape design, ADA compliance upgrade design, space planning,
infrastructure upgrades, mechanical, electrical and
plumbing projects, central plants and seismic upgrades.
Our hardware and software technologies are at the
leading edge of technology and our communication
and information exchange systems employ the latest
developments in efficiency and sophistication. BVNA
implements a fully comprehensive three-dimensional
program, Building Information Modeling (BIM) system Revit, for documentation and quality assurance/quality control.
Our integrated cross-discipline environment also facilitates uncomplicated lines of communication and a more open
exchange of ideas. Our expertise in all facets of design and construction also allows us to provide effective
management and thorough risk analysis from the start to optimize the construction process. The following is a list of architectural services BVNA provides for a broad range of clients, with an emphasis on public agency clients.
ARCHITECTURAL SERVICES INCLUDE:
• Programming
• Facilities Condition Assessments
• Feasibility Studies
• Accessibility Studies & Compliance
• Architectural Design
• Design Review
• ADA, DOT, DSA, and California Building Code Title 24
Compliance Evaluations and Design
• Hardscape and Landscape Evaluations
• Conceptual Design/Design Engineering
• LEED-EB Projects
• Construction Cost Estimating
• Technical Specifications
• Value Engineering Studies
• Life Cycle Cost Benefit Analysis
• Computer Aided Design/Drafting, Document
• Imaging, and Record Drawing Digitizing
• Constructability/Peer Review
• Interior Design
• FF&E
• Space Planning
MECHANICAL AND PLUMBING ENGINEERING
BVNA specializes in the design of mechanical, electrical, and plumbing systems for new construction and
renovations and upgrades to existing systems. Specific to mechanical and plumbing systems for public agencies,
our firm provides comprehensive mechanical, electrical, and plumbing engineering design for HVAC, central plants, chillers, cooling towers, chilled water distribution systems, thermal energy storage, cogeneration, air filtration,
refrigeration, plumbing and piping system design, fire
sprinkler design, design of fluid transport, backflow
prevention, energy management systems (EMS), and other
mechanical and plumbing systems relevant to the industry we serve. State-of-the-art computer modeling programs
are utilized to arrive at optimum design solutions. These programs, as well as the latest versions of the industry codes and standards enable BVNA to perform engineering
design and commissioning services for optimal, energy
efficient systems.
Additionally, BVNA uses up-to-date computer software for HVAC calculations, Title 24 energy efficiency certification, duct and piping design, load analysis, hydronic system
modeling, master planning, and engineering economics.
These programs, as well as the latest versions of industry codes and standards, enable us to study and design
optimal, energy- efficient systems that are workable, costeffective, and safe. 40 4. SCOPE OF WORK
ELECTRICAL ENGINEERING
BVNA specializes in all aspects of electrical engineering design, including supporting electrical systems and wiring for all mechanical equipment, HVAC, fire protection and sprinkler systems, fire alarm and life safety systems, low voltage and wireless services and distribution, medium
to high voltage services and distribution, emergency
generators and power back up, generators, UPS, IT
infrastructure, data centers, CCTV, telecommunications, security systems, and much more.
To design optimal lighting systems, BVNA uses state-ofthe-art computer programs, as well as the latest versions of industry codes and standards. On top of this optimal design, BVNA also analyzes various engineering problems such as voltage drops, short circuit currents, relay selection and coordination, grounding systems, and motor starting problems. BVNA also has extensive experience in power
system design range from 120V to 34.5kV. Engineering tasks include relay coordination, short circuit and fault analysis, arc flash analysis duct bank thermal analysis based on
Neher McGrath method, low resistance system design using Schwarz’s equation based on IEEE standard 80, cable pull tension calculation and HV vault configuration.
Electrical engineering services include:
• Power distribution systems
• Lighting and lighting controls
• Lightning Protection design
• Emergency/standby power systems
• Prime power generation systems
• Fire alarm systems
• Computer networking
• Security systems
• Public address systems
• Life safety systems
• Cable television systems
• Communication systems
• Telephone and data
• Intercom and paging
• Grounding and bonding
• 24/7 power systems
• LEED Certification
• Commissioning
CIVIL ENGINEERING
Civil engineering services at BVNA are an integral part of our planning, infrastructure, and facilities work. In addition to providing street, grading and drainage, and utility design services, our civil group offers specialized expertise in the areas of site development, transportation, water resources, water and wastewater, and construction administration
and management. We provide our services from design
through construction, providing bid phase assistance and construction administration and management support. We
are highly experienced in the entire planning, design, and construction process of civil engineering capital projects.
Our team can provide our clients with civil engineering plan design and review services performed by licensed
engineers with direct experience with site grading, drainage, National Pollutant Discharge Elimination System (NPDES), Standard Urban Stormwater Management (SUSM) Plan,
Low Impact Development (LID), and hydromodification.
Our team is exceptionally qualified because of their
extensive experience in planning, design, construction, and maintenance of structures and altering geography to the City’s specific needs for each project assigned to BVNA.
LEED SERVICES
A commitment to sustainable development is integrated
into all our work. We are working with new technologies in energy generation and searching for new ways to
use energy and materials effectively and economically.
As a component of our commitment, BVNA provides
comprehensive LEED certification services.
BVNA incorporates as many LEED principles as possible
and helps guide the client through the process. Our role as LEED Consultant includes serving as the LEED Accredited Professional, and providing the services required for LEED certification. LEED-related activities begin at the earliest phase of the project and continue through the project to the completion of construction, testing, and start-up.
41 4. SCOPE OF WORK
ADA ACCESSIBILITY COMPLIANCE
Title II of the ADA has significantly impacted public spaces and public building and building systems design stating no one can be denied access to public services because of their disability. New amendments require modifications for nearly every newly constructed or renovated public space to be used by those with disabilities. As a result, the design process has extended beyond the stereotypes of ADA
compliance, which include the upgrades of parking lots
and ADA accessible ramps. In addition to compliance, there are new demands for sustainability, efficiency, hygiene, durability, and aesthetics. Structural, civil, mechanical, electrical, and plumbing engineering have become integral to the process of a public facility becoming ADA compliant.
Engineering design is now required for such elements as curbs and sidewalks, elevator and escalator transportation, security and fire alarm systems, mechanical door systems, and plumbing design for restroom facilities, to name a few.
CONSTRUCTIBILITY AND PLAN REVIEW SERVICES
Independent review of project documents is a necessary
component of the review process. These reviews improve
the project during bidding and construction of the project.
These reviews can improve the construction documents
to reduce RFI, change orders, construction costs, and
construction time. We have provided comprehensive
reviews for contract documents at completion levels
varying from 60% to 100% dependent upon specific project schedule requirements. These reviews identify items that may require any clarifications, corrections, or additions, time delays, potential liability, and any coordination issues prior to construction.
CODE COMPLIANCE
BVNA’s professionals are well versed with the California Building Code Title 24 codes, Americans with Disabilities (ADA), Seismic Safety Act, FEMA 310, FEMA 356, FEMA
274, ASCE 41-06 and ASCE 31-06, National Fire Protection Agency (NFPA), LEED Design specifications, Department
of Transportation (DOT), Federal Highway Administration (FHWA), Federal Transit Administration (FTA), and other applicable guidelines which govern the work BVNA
performs.
STRUCTURAL ENGINEERING
Through our structural division, BVNA’s structural team is at the forefront of structural and earthquake engineering and is a recognized expert in this field. BVNA specializes in structural design, seismic retrofit, earthquake engineering, and construction engineering support. We have been
working on municipal new construction, renovation,
expansion, and seismic upgrade projects over the last
40 years. BVNA’s innovative and aggressive engineering
has been central to the successful completion of many
public agency facility projects where the high quality of our construction documents has resulted in substantial savings in construction costs.
Leading BVNA’s structural engineering division is Mr. Nadar Namdar, SE, PE, as the Principal Structural Engineer, who presents more than 35 years of structural engineering
expertise. He is actively supported by a group of structural and earthquake engineering experts with the requisite
knowledge and experience necessary to maintain BVNA’s
reputation of excellence.
We have the experience, qualified staff, and professional capacity to complete design services for City projects of any size, large or small. In fact, BVNA holds multiple asneed structural engineering contracts, including with the City of Los Angeles, Los Angeles Unified School District, Los Angeles Community College District, DSA, and multiple municipalities that we have helped for numerous years.
BVNA has also provided constructability review support
services for public agencies for many projects. We maintain state-of-the-art computer software for analysis and
design of structures. In fact, BVNA developed the ADAPT Software System for Concrete Structures, a tool for assisting engineers in analysis and design of posttensioned and
regular concrete construction.
For these reasons, our structural engineering team has
been the structural engineering firm of choice throughout the building industry. BVNA has been extensively involved in the development of seismic provisions of the Uniform Building Code, the Structural Engineers Association of
Southern California (SEAOSC), the American Concrete
Institute Committees (ACI), the Earthquake Engineering
Research Institute (EERI), and the American Society of
Civil Engineers (ASCE). Several of our key principals have served as chairs or members on various committees and
have assisted other countries in evaluating the effects of devastating earthquakes.
42 4. SCOPE OF WORK
Structural Assessment and Engineering
BVNA has also assisted multiple public agencies, including the City, in the structural assessment of buildings and associated infrastructure after a notable seismic or weather event, such as our work with public schools after the
infamous Northridge Earthquake. Based on our structural evaluations, BVNA provides a comprehensive structural
analysis report, which gives complete details of the
analysis including data used, assumptions made, loading considered, and results.
Seismic Engineering and Building Renovations
BVNA designs buildings and the renovation of buildings, as well as other structures, to withstand the impacts of earthquake activities, inherent to southern California and other parts of the world. The impact of earthquake is
assessed based on such factors as previous seismic activity in the area and the types of soil, leading to the design of materials used in construction.
BVNA provides analysis of structures to assess how a
building will withhold the forces of earthquakes. This
analysis determines the frequencies of vibration, twists, swaying, and other forces that can cause a building’s
structural integrity to fail. Our structural engineers calculate the effect of earthquake movement and motions to analyze their effects on buildings based on the rock motion and the type of soil present. Seismic analysis and design leads to buildings that are more flexible, protecting the integrity of the building.
BVNA provides structural engineering for the seismic retrofit and renovation, improvement, and expansion of multiple
public agency buildings, including municipal, educational, federal, state, and other government agencies. BVNA’s
priority is the analysis on how to improve the building’s integrity by increasing the seismic strength, such as older buildings that currently do not meet current seismic
building codes.
SUSTAINABLE DESIGN
Bureau Veritas incorporates sustainable design features into its design projects as a matter of course. These are incorporated to minimize energy use. During design,
building energy simulation computer modeling is used to model and quantify expected energy performance. Some
of the many routine sustainable design features we include, where applicable, are:
• High SEER rooftop package units and split system HVAC units
• Variable air volume (VAV) and automatically
economized air handling systems
• Variable flow hydronic systems
• Variable refrigerant flow (VRF) HVAC systems
• Demand controlled ventilation (DCV) using carbon
dioxide sensors
• Detailed sequences of operation for optimal energy
efficiency
• High efficiency chillers and heat recovery chillers
• All-electric heat pumps for both heating and cooling
• Advanced lighting controls with occupancy sensor,
automatic daylighting control, and centralized lighting controls
• LED lighting and induction lighting
• Advanced DDC building management systems (BMS)
• Optimizing the building envelope for energy
efficiency prior to sizing and selecting energy-efficient mechanical and electrical systems and equipment
• High efficiency central heating and cooling plants
(magnetic bearing chillers with VFDs, heat recovery
chillers, tower-free cooling, condensing pulse boilers, variable primary flow hydronic loops, high delta T
cooling and heating loops, thermal energy storage,
cogeneration, etc.)
• Run-around heat recovery loops
• Instantaneous, tankless, gas-fired water heaters
• Low flow plumbing fixtures
• Maximizing indoor air quality (IAQ) by minimizing
the presence of contaminants and/or facilitating
contaminant removal by smart HVAC design.
• Maximizing space comfort by comprehensive HVAC
controls, proper ventilation design, and generous
daylighting.
• Building envelope improvements, such as high
efficiency glazing and envelope insulation
• Solar photovoltaic (PV) systems with battery storage
• Commissioning to ensure the systems and equipment
operate per the design intent.
43 4. SCOPE OF WORK
We are aware of the cost impacts of many sustainable
design features. Many sustainable design features are
code-required, cost little, or even improve the first cost of a project. Other sustainable design features do indeed entail significant additional first cost, such as photovoltaic solar system, fuel cells, etc. We present these opportunities and their cost implications to our clients. The objective is to help our clients make reasoned and informed decisions
as to what level of sustainability they can include in their projects within their budget constraints. This process of communication and feedback has been a very successful
technique with our clients on many projects. Proper
building energy modeling is inherent in our design
projects, and is one example where the modeling points
to sustainable design features that can be incorporated for little additional cost. This is a process we undertake to ensure optimal, cost-effective, energy efficiency on our design projects.
LEED Certification and LEED Accredited Professionals
on Staff
Bureau Veritas has designed numerous LEED projects.
This includes LEED Certified, Silver, Gold, and Platinum projects. We assign LEED Accredited Professionals (LEED AP) to projects requiring LEED certifications. Then we work with the Owner in establishing the likely prerequisites and credits necessary to achieve the needed certification level, taking into consideration ease of attainment and budget considerations.
Our Team’s Lead Engineers are LEED Accredited
Professionals. Many of our team’s key personnel are LEED Accredited Professionals (LEED AP), accredited under the US Green Building Council (USGBC). In addition to this, our architects and engineers have long demonstrated a
commitment to sustainable design, which is embedded in
all our work. Whether or not the client chooses to pursue formal LEED certification on its projects, BV will incorporate advanced sustainable design principles into our project designs. This is in our DNA. On non-LEED projects, our
projects typically achieve LEED Silver-equivalent as a
matter of course with little additional first cost impact to a project. We have many formal LEED projects that achieved LEED Gold and are on target for LEED Platinum.
LEED Consultant Services, if Desired
If a client does choose to pursue formal LEED certification, we can serve as the LEED Consultant. This includes
serving as the LEED Accredited Professional (LEED AP),
and providing the services required for LEED certification.
LEED-related activities begin at the earliest phase of the project and continue through the project to the completion of construction, testing, and start-up.
During the schematic design phase, LEED services include the following:
• Register the project with the United States Green
Building Council (USGBC).
• Take the lead and work with the design team and the
client to establish what LEED points are most feasible
to earn under this project.
• Develop a LEED Project Scorecard indicating the
projected prerequisites and credits that will be pursued on the project.
• Establish the sustainable design criteria.
During the design phases, LEED services include:
• Work with the design team to see that the necessary
sustainable design criteria are incorporated into the
drawings and specifications.
• Collect information and perform calculations to
satisfy the LEED prerequisite and credit submittal
requirements.
• Gather and assemble comprehensive documentation.
During the construction phase, LEED services include the following:
• Work with the design team to see that LEED
prerequisites and credits are maintained through
construction.
• If Fundamental Commissioning and Additional
Commissioning are selected LEED credits, work with
the LEED Commissioning Authority (CA) so that those
activities are accomplished.
44 4. SCOPE OF WORK
At the end of the construction phase, LEED services include:
• Submit the project application to the USGBC for review. • Serve as the liaison between the USGBC technical
staff and the project team regarding any questions,
corrections, or requests for additional information.
• Provide assistance towards obtaining administrative
approval.
• Serve as the liaison between the USGBC technical staff and the project team to address the USGBC preliminary
review document.
• Provide assistance in providing and submitting
additional documentation to correct any application
deficiencies.
Net Zero Energy Experience and Approach
Bureau Veritas (BV) is well experienced in design of Net Zero Energy (ZNE) buildings. To be a Net Zero building
means that the building consumes no more energy than it produces. However, this needs further definition as follows.
In defining Net Zero status, a distinction is made between Source energy and Site energy. The thinking is that a unit of energy saved (or generated) at the Site (i.e. the project site) is worth perhaps 3 times more than that experienced at the Source (i.e. utility power station). For example, a unit of energy at the Site is after transmission losses and Source energy generation inefficiencies. This distinction is important in quantifying ZNE building status and also in the sizing of the renewable energy generation systems, such as a solar photovoltaic (PV) system.
To achieve a ZNE building in good design practice means to minimize energy consumption first and then apply solar PV electricity generation to cover the remainder of the energy consumption.
During the Schematic Design phase, when the program
and general layout of the new or renovated building
are established, a computerized energy model of the
building is developed. This is used to determine the
cooling and heating loads of the building and annual
energy consumption. Very energy-efficient mechanical
systems, lighting, and lighting controls are selected and designed as described above. In this way, building energy consumption is minimized first prior to the application of renewable energy generation systems such as solar PV.
This computerized energy model for the building provides a way to quantify energy consumption and subsequent sizing of the solar PV system, thereby serving as documentation for achieving the ZNE building objective.
COST CONTROL AND BUDGETING METHODOLOGY
BVNA has had an excellent track record with budget
compliance. Our budget compliance is achieved by
conducting cost estimates at key project stages: Schematic Design, Design Development, 50% Construction Documents
(CDs), and 95% CDs. If at any stage, the cost estimate
deviates significantly from the project budget, we have the opportunity to alert the owner in time so that adjustments in the design can be accomplished, or in some rare cases where it is possible, the owner elects to increase the project budget to preserve design features he or she deems too
desirable to delete. The important point is that there is an opportunity for dialogue and decision along the design
path with regard to budget, so that there are no surprises at bidding.
5. CONFLICT OF
INTEREST STATEMENT
6. LITIGATION
7. CONTRACT
AGREEMENT
46 5. CONFLICT OF INTEREST STATEMENT
Bureau Veritas North America, Inc. ensures that there is no conflict of interest with the City of Coalinga.
6. LITIGATION
7. CONTRACT AGREEMENT
In the course of our business meritless claims arise from time to time. It is the Company’s policy not to comment on any current litigation. However, without waiving its policy, the Company has no judgments, pending litigation, liens, or claims that would adversely impact the financial stability, insurability, or performance of professional services of the Company.
Bureau Veritas North America, Inc. takes no exceptions to the contract agreement.
The proposal terms shall remain in effect for ninety (90) days from July 17, 2026.
8. COST PROPOSAL
48 8. COST PROPOSAL
The following fees include all costs associated with direct salary, overhead, profit, travel, lodging, car rental, food, tools, equipment, and all other miscellaneous expenses applicable to the work related to this project.
HOURLY RATES
ROLE RATE
Principal-in Charge $260.00
Principal Engineer $260.00
Senior Project Manager $230.00
Senior Engineer $230.00
Senior Architect $230.00
Senior Commissioning Agent, LEED $230.00
Project Manager $180.00
Engineer $180.00
Architect $180.00
Designer $140.00
Commissioning Agent, LEED $180.00
Cost Estimator $200.00
Report/Specifications Writer $140.00
Senior CAD Designer/Drafter/BIM $165.00
CAD Designer/Drafter/BIM $100.00
Project Coordinator $100.00
Administrative $80.00
BUREAU VERITAS 180 Promenade Circle, Suite 150, Sacramento, CA 95834 P 916.725.4200 | www.bvna.com
1411 Marsh St, Suite 107
San Luis Obispo, CA 93401
P: 805.792.1110
www.bvna.com
Initial: City Provider