MEETING AGENDA
The City Council/Successor Agency of the City of Firebaugh Vol. No. 23/03-20 ______________________________________________________________________ Location of Meeting: Andrew Firebaugh Community Center
1655 13th Street, Firebaugh, CA 93622
Date/Time: March 20, 2023/6:00 p.m.
CALL TO ORDER
ROLL CALL Mayor Felipe Perez
Mayor Pro Tem Elsa Lopez
Council Member Freddy Valdez
Council Member Silvia Renteria
Council Member Brady Jenkins
In compliance with the Americans with Disabilities Act, if you need special assistance to access the Andrew Firebaugh Community Center to participate at this meeting, please contact the Deputy City Clerk at (559) 659-2043. Notification 48 hours prior to the meeting will enable the city to make reasonable arrangements to ensure accessibility to the Andrew Firebaugh Community Center.
Any writing or documents provided to a majority of the City Council regarding any item on this agenda will be made available for public inspection at City Hall, in the Deputy City Clerk’s office, during normal business hours.
PLEDGE OF ALLEGIANCE
APPROVAL OF THE AGENDA
PRESENTATION
• Busters Paw Prints Organization
• Fresno EDC
• Audit Report
PUBLIC COMMENT
CONSENT CALENDAR
Items listed on the calendar are considered routine and are acted upon by one motion unless any Council member requests separate action. Typical items include minutes, claims, adoption of ordinances previously introduced and discussed, execution of agreements and other similar items.
1. APPROVAL OF MINUTES – The City Council regular meeting on March 6, 2023.
2. WARRANT REGISTER – Period starting February 1 and ending on February 28, 2023.
February 2023 General Warrants #43933 - #44066 $ 1,116,934.31 Payroll Warrants #71956 - #71977 $ 149,840.02
TOTAL $ 1,266,774.33
PUBLIC HEARING
None
City Council Agenda
March 20, 2023
NEW BUSINESS
3. RESOLUTION NO. 23-11 - A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF FIREBAUGH
APPROVING A LETTER OF AGREEMENT BETWEEN THE CITY OF FIREBAUGH AND SITELOGIQ, INC. FOR DESIGN AND DEVELOPMENT OF SOLAR ENERGY CONSERVATION
MEASURES AT THE CITY OF FIREBAUGH FIRE DEPARTMENT, POLICE DEPARTMENT, AND VFW HALL.
Recommended Action: Council receives public comment & approves Res. No. 23-11.
4. THE CITY COUNCIL OF THE CITY OF FIREBAUGH TO CONSIDER AND DISCUSS A DEDICATION
PLAQUE TO BE PLACED AT THE FIREBAUGH FIRE DEPARTMENT TO HONOR THE BORBOA FAMILY.
Recommended Action: Council receives public comment & takes action.
STAFF REPORTS
PUBLIC COMMENT ON CLOSED SESSION ITEM ONLY
CLOSED SESSION
5. Government Code Section 54957.6.
CONFERENCE WITH LABOR NEGOTIATORS: ALL REPRESENTED & UNREPRESENTED EMPLOYEES City Negotiator: Ben Gallegos
Employee Organizations: Police & Public Works bargaining units and all unrepresented positions.
ANNOUNCEMENT AFTER CLOSED SESSION
ADJOURNMENT
Certification of posting the agenda
I declare under penalty of perjury that I am employed by the City of Firebaugh and that I posted this agenda on the bulletin boards at City Hall, March 17, 2023, at 5:00 p.m. by Rita Lozano Deputy City Clerk.
FIREBAUGH
ANIMAL
SHELTER
MENTORSHIP PROGRAM
MARCH 2o,2o23
CITYCOUNCIL MEETING
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OVERVIEW .t ' ..F( ,.
- l. About Us
2. Our Team
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3. Why We Are Here
4. Shelter Goals rr+
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5. Next Steps
6. Community Clinics
7. Get lnvolved
8. Contact Us
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ABOUT US
WHOWEARE?
Buster's Paw Prints is a nonprofit animal welfare organization in Fled Bluff, CA supporting our local shelter through fostering, transporting, volunteering, and intake reduction.
WHATWE DO?We focus on shelter intake diversion by keeping dogs with their owners through access to veterinary care, including spay and neuter, community pet pantries,and end of life care.
BUSTERSPAWPRINTS.ORG
OURTEAM
NICHOLE BETHUREM, PRESIDENTBUSTER BROWN'S MOM
COLLEEN LEWIS, SECRETARY I TNTASURER
BUSTER BROWN'S AUNT
Nichole and Colleen have initiated programs in their local shelter to reduce stress for the animals and increase mental stability in the stressful shelterenvironment. With a strong background in nonprofit work, government work, and animalwelfare work they have the ability to plan and execute this project
WHYWEARE HERE
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THE DOGS
THE EMPLOYEESWHO CARE
ABOUTTHEM
THECOMMUNITY
SHELTER GOALS
-NEW INDOOR KENNELS
Slightly larger indoor kennels with a floor coating that can be disinfected
LAUNDRYAND SINK
Electrical and water line opposite of kennels to allow dogs to have blankets in winter and properly clean toys/bowls
PLAY YARD
Fenced in play yard, with tires, obstacles, and area for dogs to run when out of kennels.
ENRICHMENT PROGRAM
implement food, sound, and scent enrichment to reduce
kennel stress
NEXT STEPS -FUNDING
CITY COUNCI L ACCEPTANCE
AND PROJECT COMMITMENT
IDENTIFY KEY POINTS OF
CONTACT FOR SCHEDULE
COMMUNITY CLINICS
VACCINE AND MICROCHIP CLINIC
Rabies and Distemper Parvo Vaccines
SPAY AND NEUTER
I No cost spay and neuter surgeries
ANTICIPATED FOR SUMMER / FALL2O23
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GET INVOLVED
FOSTER
VOLUNTEER
SPREAD THE WORD
SHARE YOUR IDEAS
CONTACT US
L s3o-69o-szss
V [email protected]
@ www.busterspawprints.org
@ O d @busterspawprints
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Buster's Yard r Tehama Shelter
EDC Servi ces Overyi ew
Presented to the Firebaugh City Council
March 20,2023
OUR STORY
Spearheaded by Charles Tingey and in partnership with the Chamber of Commerce, the EDC was established in 1981.The Chamber board members recognized the needfor a separate organization to provide complementing services to the locaI business community. Now, over 40 years later, EDC is an internationa[[y award-winningorganization supported by a 34 Member Board of Directors and over 100 pubLic/private investors that provide a creative license to support innovation aroundbusiness attraction, expansion and retention.
OUR MISSION
To market Fresno County as the premier location for business prosperity.
OUR VISION
To be recognized as the essential connection for expanding economic development inthe CentraI Val.Ley. rfi a5
EXECUTIVE COMMITTEE
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CHAIR
Nicholas Audino
Newmork Pearson
Commercia!
VICE CHAIR
Raj Beasta
Pacifc Gas and Electric
Treasurer
Frank HambalekJr.
Wiebe, Hinton,
Hambalek, LLP CPA
Secretary
Ed Dunket
Precision Civil
Engineering, lnc.
IMMEDIATE PAST
CHAIR
At Sotis
Sol Development
Associotes, LLC
Principal
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DESIGNATED DIRECTOR
Andy Hausster
City of Clovis
DESIGNATED DIRECTOR
PauI Nerland
County of Fresno
DESIGNATED DIRECTOR
Georgeanne White
City of Fresno
AT-LARGE DIRECTOR
John Brelsford
Diversifed
Development. Group
AT-LARGE DIRECTOR
Richard CagLia
Caglia Environmental
BOARD OF DIRECTORS
RobenAmaro,lPMorgan Chase & Co.
Steve Brandau, Fresno County Board of Superuisors
Christopher A. Brown, Fennmore, Dowling Aaron
Adam Goldfarb, Manco Abbott,lnc.
C-o ro le G olds m ith, SCCCD
Derek Hayashi,Valley Health TeomDebbie H unsokef Alert-O- Lite, I nc.
I o h n J anso ns, Westsi de Citi es
Mike Karbassi, Ctg of Fresno, CouncilmemberKurt Madden, Career Nexus Scott Miller,Fresno Chomber of Commerce
Wade N ogy, Kaiser Perm anente
D n Ra m N u n n a, Califo r n i a State U n ive rc ity, F re s n o Ross Pdrnagian, Fowler Pocking
Ken Ram os, Central Valley Com m un ity Bonk
E mili o Reyes, F resno Economic Opportunities Commission Chuck Riojas,FMKT Building Trades
Peter Sanchez, F resno Metropolitan Flood Control
losh Shefield, Quiring Generol, LLC
Buk Wagner, Colliers I nternati onal
Tyron e Ro de ri ck Wi lli am s, F resn o H ousi n g
Katie Ze n ovi ch, Co m m u n ity M ed i cal Centers
Nicole Zieba,Five Cities IPA
Tom Zimmerman, CORE Business Interiorc
ADMINISTRATION
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Lee Ann Eager Sherry NeiL
Chief Operating
Officer
PauL Thorn
ControLler
Merritt Pacini
Executive Assistant
KaiLa Lugo
Office
Administrator
President & CEO
BUSINESS EXPANSION &
RETENTION
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Marcella Lara
Retention SpeciaList
Darian GaLindo
Retention SpeciaList t{
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Jackie Cuevas
BEAR
Coordinator
Danie[[e Dixon-Og Lesby
Workforce Training
Coordinator
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Cody Laird
Economic
Deve[opment
Specia [ist
Andrea Lee
Economic
Deve[opment
Specia [ist
FIREBAUGH BUSINESS EXPANSION & RETENTION
IMPA TS
Connect businesses to resources and incentives:
o Workforceo Financing/Tax Credits . Fee Reductions
o lmport/Export of productso Energy Savings
Pandemic Era lmpacts:
o $f St in HUB Grants . $tglu in PPP Loans
o $St in ReLief Grants
$Zt7k in Direct Funding to Local Businesses
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TIVES NESS NCEN B U SI GU D E TO
SIATE
HIRING
NDED FXPA
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WORKFORCE TRAIN I NG PROGRAMS
INTEREST IN TRUCK IIRIVER TRAINING
TRUCK
tlRIVER
TRAINING
Mlt{llilUM 0 UA LlFlCAI|0llS . ACIIVE LICEI{SE F0n AT UASI I YEAN
. 0LEAI 8ilV nEC0RD . su8ttn oilv [4 nEP0RT T0 JoB
SPECIATISI . iltl nEslRttTl0ns r0 mlvEn'sUCEI|SE . 8TH GRAOE NEA[II]IE LEVEL . PASS ORUG TEST . PASS I'EIIICAI EXAM . a[TrvE caly{0Rt(s cAsE PTACE FOR YOU!
FocusE0 01t L0CAL
Alr0 L(ll{G 0tslAltcE
rRUCt( 0Rtv[{G
PREPARES SIUOEIITS FOf,
OMV CLASS A LICEI{SE EXAM!
ELASS STARTS: 93127 l2g?l
FllR ir0RE ll{F0RiilATl0l{
c0]ITA8T AUnEU0 PRECIA00
{559} 600-9s37
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Register fc Oientation
NOW
Class begins April 5, 2023
ffi",;'tu l' '?r . 9 Crdlfrceriont upon €ompletid ';" I , Acduire conskurtioo nlalld still-ses " :ilil:i:ilil;Hi-" location -.1' "T,:'.'J,Sffi'A:::'lJ:'#::,"^ h Fresno EOC
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John Lawson
Truck Driving Program
, ActlnCalWORKi . welLr!.to-work pailicipant
Va lley Apprenticeshi p Connections Centra I Va [[ey Tiai ni ng Center
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Ailh.Ccniril VilL.y Iri'n niC.nny'nS.l6i.wp hrh rt!d4^is prcF.r. tdrcnreFrs nov.r tdn d'itcrcnt rr.de5. Ovcr! l2-w
,nrroducuon roc.reersrs.l
MINIM!M REQU REMENTS:
Mustberr Leasl lSved.soldlH.vcdv.liddrive/slcensc AbilrtvtoFn5!ddrwt.sl AFPLY ONLINE AT CVTCProsr.tr.conr
SIGN UPTODAY
COHORT9
Aprit 17,2023 - luly7,2Q23
Have quqtiss?
Contact Shorry Neil at [email protected]
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OPERATINC ENGINEER
ROOFER/WATERPROOFERStsEET MEIAL WORKEF
CALIFORNIA
CEMENT MASON
IFON WORKERTEAMSIER
CEXTNAL VALLEY
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BUSINESS ATTRACTIONS
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Business
Attractions
Special'ist
Business
Attractions
Specia List
Julian Ramos
C[ient Services
Manager
Customized Request for
lnformation (RFl) response
packets that include:
o Location competitive advantages
o Avai[ab[e reaI estate
o LocaL incentiveso Regionat datao lndustry data
o Labor avaitabiLityo Quatity of Life
FREgNO
COUNTY
CALIFOR,NIA
Attractions Marketi ng :
Info and Materials . Economic Profile
o Firebaugh Trifold
Tradeshows and Events . Manufacturing Summit
o MADE: Central CA . Se tectU SA
o WestPacko Wortd Agri-Tech Summit . ICSC . Site Selector Guitd Foreign Direct lnvestment
HIRING INCCflIIVES
Vision:
To market Fiesno Counly a5 !he premiere ioc6ton forbusiness p'05periry HISTORY AND IMPACTFounded rn 1 9i11, the Fresno County EconomrcDevelopment Corporatron is a pubIc/prvai-4nonprofit organizatron eslabl shed to market Fresno County as the p.emier locauon for busrness
prosperiry. we facL[Gte s]te se ectron for newlrusinessos lviLhin Fresnc Ccunry, and also assist nthe retenticn and expansron of businesses throughour allianie with collaboraiive panners and resources.For over 40 years we have built re ationsh ps throughout rhe Cenrral Vailey, the nation, and theworld. \ryiih i knoy/ledgeable staff, nfiuenrial hodrd, and o./er 1 00 commrfted invesrors we have beendDIe't nttrdat, er'rand a rd _eIa r brr,,ress irr Fresn{) Counly, and grow rhe Calito.nia c,ream
Contact
[iesr]o (ounty Ecorrom a DevelopIrern Corpord!or
1 060 Fulton Sireet,4th F oor
Fresno, CA 93721
(559) A76.2544
sAtE rNcENtrv6:
Nev Emplqneat Oryodunhies (NEO) PrcWn:
u,'ate rsnrhursenenralaldble ro rul lleC Frplcrer9 hr ng qlallynBfresfo Coun!yres de.ts Mrrilh I ? loari6Rpr 1r, \pr tsr
&lltornla Comp.tes fil Mb
:irte trr.oir e lrr {re:or di€d !f,rwein rte rtdlc rr[r l-lir']esies tieL !r'aril Lo gcw.r rsrollnte r, Ca :1orld. Crel{ di.o!rl lepeild! c'r ArJ rr c rl lar F,:c:'rl t!c or Brnrl nd ri.,r Tii r:!tr r.r !D! &r.l lirlT ()nt..rLdl!i.fte:,r i.itlr.nro rrFrirvr/r'.{lil 'Arerporar/rer€rai.orncL!!i nlo^otnc.,.rritl.'.dp[.
gri!eil,!c!reo Jil'j d .OFrDrL;ri1 rljxJ.
. Lon6 i€n rNeslmenlj nre Udsr! s rr(rea:ed c/ 0+, | 1or ir'r.5urar I fi | 4 rjp!')rtr,r,ly -!r ! r! I ! N oy lh! ir\uu [i !irdll ! vN-:jJr! bv.r! i,trrj 5rr {,jctr li! r( l!.:r / !(Jr:,0 ri.L!*ril,6r!,rn rn i!ri, ol rnp rtr !i.rl !nil lom rji,il or . pe'rriip{ l}.r.1rr.oir3^al)! .rr,rrfirnslpo, "1.hn,'trold. r ?t!!ricr('ris !e rr cptorLLrr0 2.,',c,0r nf,z rtrrer{s,rtld up ForcEn rfrde zone (Fr4:
Frelno a!. niy rs pin.J nZ ll!.1:L he ry p,.trdr is i lederalprosrdnr Lsca ra h€:p en(olragE ra r€ ;aded.cr! Iy i{ U I la( I *trr (orrprurur !,!r r.rergr dlterri$1ei btr dllowilrS neldyen crr cdurcd dlti )atr cr ir !n ll' ! 8f r'!,.r JnJLr. !, r'clr !! ol i.i . Ad vrro.ern rj1 errnrprioilFede,;l pr(1Errm rnrl i.lpJ sn.ri b,.s,.r!!15 n t-Fulf :tel (r i:g;nr n .t-.p'ir ;1 n., *$,d'tsd' ; f ,r1i Lil!ilc.r.nF,r,tur,F.N.u Ma*et fil CndB (NMTC):ir! l!ev, M!ilpt T} (,cdrr r3 d lederdl til:dr l rd !rograrn cr.aLed LolUi riew rr ir LredleJ 0Nfijer..l ii ri!r:iildl nrvesrtr lnlr ilr!(.(r rrL iJ t r,)l!r:!Ld J.J! B.! rr(!! (!1,'rllf,vr r"t t! t! Iurd pr!tc!i5,o!!r!r:trp;irto,! r1$l,rlr Jr:ctrr!
' Prcteir nrr\r h.!e a(irrffrurt! o!reir lr.* ttrii.'€J oiiscl s\lea norlrlrrc ! ernptr! rh!!€ licnr urLder'rcrred Lornr!ni rQ!r ' N\ai( (Jir,!r ! :0h .:Ji oi . prLilDseo p,o,e(t.' dlJ ilr pr! crt! lruinrE r(rBcui i I f tr I !n t, 9i rl r L rl FEDEW INCEN'IVES:
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Business lncentives
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gen Gallegos - City Manager
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One of the oldest Historical Towns
on the Westside
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SPECIAL PROJECTS & INITIATIVES
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VP of Business
Services
Ch ri s Zeitz
Director of SpeciaL
Projects
Spencer Bremer
Research Analyst
Ross WiLLiams
Research Analyst
Mai See Vang
Program Coordinator
UTI LIZI NG DATA TO DRIVE DAY.TO.DAY ACTIVITI ES
EDC util,izes statistically sound data and analysis to drive our day-to-day activities around expansion, retention andattraction strategies. o Economic impact reports
o lmpact measuremento lncentive/tax credit calcuLatoro Industry specific targeted recruitment analysis o Jobs-skitls gap analysiso Market gaplleakage reports (e.9. RetaiI Market Report) o Program performance evaluationo Quarterty top jobs analysis o Synthesization of growing industry clusters and
trends
o Grant support (i.e. EDA)
Chart 2: Share of Ernployment More Distributed than lQ
e
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Section 3.2 Retail leakage tummary
figure ?. Le.kage-surplus fa(tor
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[email protected]
EDA GOOD JOBS CHALLENGE AWARD
BUtLr +scALE
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$ZS Million awarded to support employment focused training that resutts in 2,500 job pl,acements by 2027 in 4 in-demand sectors:
Busi ness Services, Construction, Ma nufactu ri ff g, a nd Tra nsportati on Any size business would be eLigible to participate as an employer heLping to define and refine training program outcomes
Four County Partnership: Fresno, Kings, Madera, and TuLare At the federat [eve[, the Departments of Commerce, Labor, and Education are supportive of Good Jobs and wi[[ seek to design funding opportunities that sustain these programs
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EDA
AWARDEE
EDA GOOD JOBS CHALLENGE AWARD
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4 Core Program Components:
t. Agile programming:
o Co-created by employers to increase entry-level and upski[[ed i ncumbent worker pipe[ines
o Focused on ski[Ls needed by employers now to meet demand and spur economic arowth
. Short-term, mid-term, and long-term training options avaiLable Strategic investments in existing career pathways to scaLe impact by providing services in new Locations and/or at new times Community informed, place-based services i ncLud i ng recru itment, case management, wraparound services and career navigation located throughout the service region with transportation assistance and/or nearbytraining options avaitab[e to increase accessibiLity
Best-in-class resource platforms for jobseekers and partnering agencies, employers, and CBOs so every participant has a chance to have his or her needs met whiLe training and seeking employment
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AWARDEE
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California
Transportation
Commission
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The CaLifornia Transportation Commission (CTC) was
establ'ished in 1.978 out of a growing concern for a singl-e, unified Catifornia transportation poLicy.
Responsible for programming and allocating funds for the construction of highway, passenger rai[, transit and active tra nsportati on i m p rovements th roug hout Ca liforn ia.Advises and assists the Secretary of the California State Transportation Agency and the Legislature in formulating and evaluating state po[icies and p[ans for California's transportation programs.
The Commission is also an active participant in the
initiation and development of State and FederaL legislation that seeks to secure financiaI stability for the State'stransportation needs a
Ghair Eager
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THANKYOU
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CITY OF FIREBAUGH
INDEPENDENT AUDITOR’S REPORT
AND
FINANCIAL STATEMENTS
JUNE 30, 2022
C O N T E N T S
Page
0BINDEPENDENT AUDITOR’S REPORT 1 – 3
BASIC FINANCIAL STATEMENTS:
9BGovernment-Wide Financial Statements
Statement of Net Position 4
Statement of Activities 5
10BFund 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 9
Statement of Net Position – Proprietary Funds 10
Statement of Revenue, Expense and Changes in Fund Net
Position – Proprietary Funds 11
Statement of Cash Flow – Proprietary Funds 12
Statement of Fiduciary Net Position – Private Purpose Trust Fund 13 Statement of Changes in Fiduciary Net Position – Private Purpose Trust Fund 14 Notes to Basic Financial Statements 15 – 44
C O N T E N T S (Continued)
Page
1BRequired Supplementary Information
2BBudgetary Comparison Schedule – General Fund 45
3BBudgetary Comparison Schedule – Community Development Fund 46 Budgetary Comparison Schedule – Housing Fund 47
Budgetary Comparison Schedule – Public Safety Fund 48
Schedule of Changes in City’s Net OPEB Liability and Related Ratios 49 Schedule of the City’s Proportionate Share of Net Pension Liability 50 Schedule of Contributions 51
7BSupplemental Only Information
Combining Balance Sheet – Nonmajor
Governmental Funds 52
Combining Statement of Revenue, Expenditures and
Changes in Fund Balance – Nonmajor
Governmental Funds 53
8BSchedule of Net Revenue Available for Debt Service 54 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 GOVERNMENTAL AUDITING STANDARDS 55 – 56 INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE FOR
EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE 57 – 59
Schedule of Expenditures of Federal Awards 60
Notes to Schedule of Expenditures of Federal Awards 61
Schedule of Findings and Questioned Costs 62
Summary Schedule of Prior Audit Findings 63
BRYANT L. JOLLEY
CERTIFIED PUBLIC ACCOUNTANTS Bryant L. Jolley C.P.A.
Ryan P. Jolley C.P.A.
Darryl L. Smith C.P.A.
Luis A. Perez C.P.A.
Lan T. Kimoto
901 “N” STREET, SUITE 104 FIREBAUGH, CALIFORNIA 93622 PHONE 559.659.3045 FAX 559.659.0615 INDEPENDENT AUDITOR’S REPORT
To the Honorable Mayor and City Council
City of Firebaugh, 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 Firebaugh, California (the City), as of and for the year ended June 30, 2022, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements 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 of Firebaugh, as of June 30, 2022, and the respective changes in financial position, and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America 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 the 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 Government Accounting Standards Board, who considers it to be an essential part of the 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, Schedule of Changes in the City’s Net OPEB Liability and Related Ratios, Schedule of Proportionate Share of Net Pension Liability and Schedule of Contributions on pages 45 – 48, page 49, page 50, page 51, respectively, be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. 3 Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City of Firebaugh’s basic financial statements. The accompanying combining and individual nonmajor fund financial statements and schedule of expenditures of federal awards, as required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, 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 schedule of expenditures of federal awards 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 March 10, 2023, on our consideration of the City of Firebaugh’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 of Firebaugh’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 City of Firebaugh’s internal control over financial reporting and compliance.
March 10, 2023
See accompanying notes. 4
CITY OF FIREBAUGH
STATEMENT OF NET POSITION
JUNE 30, 2022
Governmental Business-Type
Activities Activities Total
ASSETS
Cash and investments $ 14,131,165 $ 6,656,490 $ 20,787,655 Accounts receivable (net of allowance) 690,540 390,392 1,080,932 Due from other governments 175,233 25,988 201,221
Interest receivable 5,729 - 5,729
Notes and loans receivable 1,671,270 1,671,270 -
Internal balances (815,007) 815,007 -
Capital assets, net of allowance
for depreciation 17,600,248 12,705,790 30,306,038
Total assets 25,488,125 28,564,720 54,052,845
DEFERRED OUTFLOWS OF RESOURCES 327,938 1,476,147 1,804,085
LIABILITIES
Accounts payable 984,234 102,449 1,086,683
Accrued expenses 73,984 28,613 102,597
Accrued interest payable 4,345 101,757 106,102
Deposits 8,826 100,299 109,125
Compensated absences 55,360 - 55,360
Long-term liabilities:
Bonds payable:
Due within one year 43,470 439,136 482,606
Due in more than one year 465,821 10,854,107 11,319,928 Net other post employment benefits 3,403,782 1,390,278 4,794,060 Net pension liability 341,439 2,077,782 2,419,221
Total liabilities 13,358,078 7,117,604 20,475,682
DEFERRED INFLOWS OF RESOURCES 588,051 2,361,182 2,949,233
NET POSITION
Net investment in capital assets 12,196,499 6,558,341 18,754,840 Restricted for:
Public ways and facilities 1,343,887 - 1,343,887
Public safety programs 2,532,471 - 2,532,471
Low-income housing activities 426,893 - 426,893
Capital projects and improvements 2,221,111 - 2,221,111 Unrestricted 5,311,593 1,841,220 7,152,813
Total net position $ 11,869,934 20,562,081 $ 32,432,015 $ Primary Government
See accompanying notes. 5
CITY OF FIREBAUGH STATEMENT OF ACTIVITIES YEAR ENDED JUNE 30, 2022 Operating Capital
Charges for Grants and Grants and Governmental Business-Type Expense Services Contributions Contributions Activities Activities Total Primary Government
Governmental activities
General government $ 60,972 395,259 $ 33,245 $ - $ (301,042) $ - $ (301,042) $ Public ways and facilities 1,229,357 780,592 730,021 184,289 465,545 465,545 - Public protection 2,866,538 269,386 2,353,544 (243,608) - (243,608) - Culture and recreation 332,589 150,559 - (182,030) - (182,030) - Community development 930,696 411,610 1,074,866 2,619,788 3,175,568 3,175,568 - Debt Service
Interest and fiscal charges - 18,554 - - (18,554) - (18,554) Total governmental activities 1,673,119 5,772,993 4,191,676 2,804,077 2,895,879 - 2,895,879 Business-type activities
Sewer 1,440,444 1,756,788 - 31,165 - 347,509 347,509
Water 1,865,936 1,958,717 10,180 - - (82,601) (82,601)
Total business-type activities 3,622,724 3,399,161 10,180 31,165 - 264,908 264,908 Total primary government 5,295,843 9,172,154 4,201,856 2,835,242 2,895,879 264,908 3,160,787 General Revenue
Property taxes - 390,665 390,665Sales and use taxes - 3,048,802 3,048,802Franchise taxes - 146,701 146,701Interest and investment earnings 5,029 52,269 57,298Miscellaneous 1,854 233,424 235,278Gain on sale of assets - 27,844 27,844 Total general revenue 6,883 3,899,705 3,906,588
Change in Net Position 271,791 6,795,584 7,067,375Net Position Beginning of year, restated 11,598,143 13,766,497 25,364,640 End of year $ 11,869,934 20,562,081 $ 32,432,015 $
Functions/Programs
Net Revenue/(Expense) and
Program Revenue Changes in Net Position
See accompanying notes. 6
CITY OF FIREBAUGH BALANCE SHEET – GOVERNMENTAL FUNDS JUNE 30, 2022 Development Non-Major Total
Community Impact Public Governmental Governmental
General Development Housing Fees Safety Funds Funds
ASSETS
Cash and investments $ 7,563,049 $ - $ 379,778 $ 2,018,765 $ 2,219,148 $ 1,950,425 $ 14,131,165 Accounts receivable 407,598 88,325 40,958 - 85,490 68,169 690,540 Due from other governments 1,437 173,368 428 - - - 175,233 Due from other funds 174,144 - - - - - 174,144
Interest receivable - - 5,729 - - - 5,729
Notes and loans receivable - - 1,671,270 - - - 1,671,270 Total assets $ 261,693 8,146,228 $ 2,098,163 $ 2,018,765 $ 2,304,638 $ 2,018,594 $ 16,848,081 $
LIABILITIES, DEFERRED INFLOWS OF RESOURCES,
AND FUND BALANCE
Liabilities
Accounts payable and accrued expense $ 448,932 $ 101,773 $ - $ 2,085 $ 5,617 $ 425,827 $ 984,234 Accrued salaries and benefits 58,554 - - - 2,621 12,809 73,984 Interest payable 4,345 - - - - - 4,345
Due to other funds - 174,144 - - - - 174,144
Advances from other funds 815,007 - - - - - 815,007
Deposits - 8,826 - - - - 8,826
Total liabilities 275,917 1,335,664 - 2,085 8,238 438,636 2,060,540 Deferred inflows of resources
Unavailable revenues - - 1,671,270 - - - 1,671,270
Total deferred inflows of resources - - 1,671,270 - - - 1,671,270 Fund Balance
Restricted
Public ways and facilities - - - - - 1,343,887 1,343,887 Public safety programs - - - - 2,296,400 236,071 2,532,471 Low-income housing activities - - 426,893 - - - 426,893 Capital projects and improvements 204,431 - - 2,016,680 - - 2,221,111 Unassigned (14,224) 6,606,133 - - - - 6,591,909
Total fund balance 6,810,564 (14,224) 426,893 2,016,680 2,296,400 1,579,958 13,116,271 Total liabilities, deferred inflows of resources, and fund balance $ 261,693 8,146,228 $ 2,098,163 $ 2,018,765 $ 2,304,638 $ 2,018,594 $ 16,848,081 $ See accompanying notes. 7
CITY OF FIREBAUGH
RECONCILIATION OF TOTAL GOVERNMENTAL FUND BALANCE TO NET POSITION
OF GOVERNMENTAL ACTIVITIES
JUNE 30, 2022
Total governmental fund balance $ 13,116,271
Amounts reported for governmental activities in the Statement of Net Position are different because:
Notes receivable are not available to pay for current period expenditures and, therefore, are deferred in the governmental funds 1,671,270 Capital assets used in governmental activities are not financial resources and, therefore, are not reported in the governmental funds 12,705,790 Deferred outflows of resources related to net pension liability and postretirement health benefits, represent a consumption of net position or fund balance that applies to future period(s) and so will not be recognized as an outflow of resources (expenses) until that time 1,476,147 Post-retirement health benefits are not due and payable in the current period and, therefore, are not reported in the governmental funds (3,403,782) Governmental long-term liabilities are not due and payable in the current period and, therefore, are not reported in the governmental funds Notes and capital lease payable (509,291)
Net pension liability applicable to governmental activities are not due and payable in the current period and accordingly is not reported in the governmental funds (2,077,782)
Deferred inflows of resources related to net pension liability, represent an acquisition of net position or fund balance that applies to future period(s) and so will not be recognized as an inflow of resources (revenue) until that time (2,361,182)
Compensated absences are not due and payable in the current period and, therefore, are not reported in the governmental funds (55,360) Net position of governmental activities $ 20,562,081
See accompanying notes. 8
CITY OF FIREBAUGH STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE – GOVERNMENTAL FUNDS YEAR ENDED JUNE 30, 2022 Development Non-Major Total
Community Impact Public Governmental Governmental
General Development Housing Fees Safety Funds Funds
Revenue
Taxes $ 3,524,347 $ - $ - $ - $ - $ 61,821 $ 3,586,168
Licenses and permits 473,780 - - 519,937 - - 993,717
Intergovernmental 172,003 2,708,996 929 - 2,331,044 1,782,781 6,995,753 Charges for services 642,222 - - - - 4,060 646,282
Fines and forfeitures 33,120 - - - - - 33,120
Loan repayments - - 43,030 - - - 43,030
Investment income 45,520 - 5,729 - 159 861 52,269
Other 230,387 - - - - - 230,387
Total revenue 5,121,379 2,708,996 49,688 519,937 2,331,203 1,849,523 12,580,726 Expenditures
Current
General government 333,772 - - - - - 333,772
Public ways and facilities 765,750 - - - - 617,363 1,383,113 Public protection 2,457,839 - - 1,338 248,113 - 2,707,290Culture and recreation 285,477 - - 2,085 - - 287,562 Community development 383,571 232,667 19,684 - - 284,967 920,889 Capital outlay 589,400 2,304,626 - 13,740 49,984 990,584 3,948,334 Debt Service
Principal 42,442 - - - - - 42,442
Interest and fiscal charges 18,554 - - - - - 18,554
Total expenditures 4,725,901 2,688,197 19,684 17,163 298,097 1,892,914 9,641,956 Revenue over/(under) expenditures 395,478 20,799 30,004 502,774 2,033,106 (43,391) 2,938,770 Other Financing Sources/(Uses)
Sale of assets 27,844 - - - - - 27,844
Total other financing sources/(uses) 27,844 - - - - - 27,844 Change in Fund Balance 20,799 423,322 30,004 502,774 2,033,106 (43,391) 2,966,614 Fund Balance
Beginning of year, restated 6,387,242 (35,023) 396,889 1,513,906 263,294 1,623,349 10,149,657 End of year $ 6,810,564 (14,224) $ 426,893 $ 2,016,680 $ 2,296,400 $ 1,579,958 $ 13,116,271 $ See accompanying notes. 9
CITY OF FIREBAUGH
RECONCILIATION OF STATEMENT OF REVENUE, EXPENDITURES, AND CHANGES IN
FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITES YEAR ENDED JUNE 30, 2022
Net change in fund balance - total governmental funds $ 2,966,614 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 they does not require the use of current financial resources, therefore, depreciation expense is not reported as expenditures in the Governmental Funds (148,533)
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 3,948,336 Post-retirement benefit costs in the Statement of Activities does not require the use of current financial resources and, therefore, are not reported as expenditures in the Governmental Funds (272,772) Repayment of long-term notes receivable is revenue in governmental funds, but the repayment reduces long-term assets in the statement of net position (40,000)
Pension expenses reported in the Statement of Activities do not require the use of current financial resources and, therefore, are not reported as expenditures in the Governmental Funds 290,116
Compensated absence costs in the Statement of Activities does not require the use of current financial resources and, therefore, are not reported as expenditures in the Governmental Funds 9,381 Repayment of loans and capital leases principal is an expenditure in the governmental funds, but the repayment reduces long-term liabilities in the statement of net assets 42,442
Change in net position of governmental activities 6,795,584 $ See accompanying notes. 10
CITY OF FIREBAUGH
STATEMENT OF NET POSITION – PROPRIETARY FUNDS
JUNE 30, 2022
Total
Proprietary
Sewer Water Funds
ASSETS
Current assets
Cash and investments $ 3,476,038 $ 3,180,452 $ 6,656,490 Accounts and interest receivable 218,797 171,595 390,392 Due from government 3,209 22,779 25,988
Total current assets 3,355,256 3,717,614 7,072,870
Non-current assets
Advances to other funds 735,007 80,000 815,007
Property, plant and equipment,
net of allowance for depreciation 10,950,484 6,649,764 17,600,248 Total noncurrent assets 11,030,484 7,384,771 18,415,255 Total assets 14,385,740 11,102,385 25,488,125
DEFERRED OUTFLOWS OF RESOURCES 148,815 179,123 327,938
LIABILITIES
Current liabilities
Accounts payable 7,417 95,032 102,449
Accrued expenses 11,174 17,439 28,613
Accrued interest 58,928 42,829 101,757
Deposits - 100,299 100,299
Current portion of long-term debt 296,724 142,412 439,136 Total current liabilities 552,323 219,931 772,254
Non-current liabilities
Bonds payable 4,395,488 6,458,619 10,854,107
Net other pension benefits 767,050 623,228 1,390,278
Net pension liability 183,983 157,456 341,439
Total noncurrent liabilities 7,239,303 5,346,521 12,585,824 Total liabilities 7,791,626 5,566,452 13,358,078
DEFERRED INFLOWS OF RESOURCES 267,539 320,512 588,051
NET POSITION
Net investment in capital assets 2,208,216 4,350,125 6,558,341 Unrestricted 2,125,265 3,186,328 5,311,593
Total net position $ 6,475,390 5,394,544 $ 11,869,934 $ Business-Type Activities - Enterprise Funds
See accompanying notes. 11
CITY OF FIREBAUGH
STATEMENT OF REVENUE, EXPENSE, AND CHANGES IN FUND NET POSITION –
PROPRIETARY FUNDS
YEAR ENDED JUNE 30, 2022
Total
Proprietary
Sewer Water Funds
Operating Revenue
Charges for services $ 1,865,936 1,756,788 $ 3,622,724 $ Total operating income 1,865,936 1,756,788 3,622,724
Operating Expense
Personnel 700,801 437,867 1,138,668
Utilities 58,306 298,351 356,657
Supplies and materials 35,885 114,173 150,058
Maintenance and operations 55,253 216,955 272,208
Contractual services 155,597 134,007 289,604
Depreciation 219,198 470,395 689,593
Other expenses 64,188 63,038 127,226
Total operating expense 1,735,936 1,288,078 3,024,014
Operating income/(loss) 130,000 468,710 598,710
Nonoperating Revenue/(Expense)
Contributed capital
Intergovernmental - 10,180 10,180
Investment income 2,287 2,742 5,029
Other revenue (expenses) 375 1,479 1,854
Interest expense (222,781) (152,366) (375,147)
Total nonoperating revenue/(expense)
before capital contributions (208,380) (149,704) (358,084) Capital Contributions - 31,165 31,165
Change in Net Position (78,380) 350,171 271,791
Net Position
Beginning of year 6,553,770 5,044,373 11,598,143
End of year $ 6,475,390 5,394,544 $ 11,869,934 $
Business-Type Activities - Enterprise Funds
See accompanying notes. 12
CITY OF FIREBAUGH
STATEMENT OF CASH FLOW – PROPRIETARY FUNDS
YEAR ENDED JUNE 30, 2022
Total
Proprietary
Sewer Water Funds
Operating Activities
Receipts from customers and users $ 1,717,731 $ 1,900,652 $ 3,618,383 Payment to suppliers of goods and services (460,817) (804,439) (1,265,256) Payment to employees (507,133) (591,870) (1,099,003)
Net cash provided by (used in) operating activities 589,080 665,044 1,254,124 Non-capital Financial Activities
Payments from other governments 11,659 146,853 158,512
Net cash provided by (used in)
noncapital financing activities 11,659 146,853 158,512
Capital and Related Financing Activities
Purchase of property, plant and equipment (322,189) (113,412) (435,601) Principal paid on long-term debt (142,412) (267,413) (409,825) Interest paid on long-term debt (153,786) (227,385) (381,171) Net cash provided by (used in) capital
and related financing activities (618,387) (608,210) (1,226,597) Investing Activities
Interest received 2,742 2,287 5,029
Net cash provided by investing activities 2,742 2,287 5,029 Net Increase (Decrease) in Cash (4,729) 195,797 191,068 Cash
Beginning of year 3,185,181 3,280,241 6,465,422
End of year $ 3,180,452 3,476,038 $ 6,656,490 $
Cash Flows from Operating Activities
Operating income (loss) $ 468,710 $ 130,000 $ 598,710
Adjustments to reconcile operating income (loss)
to net cash provided (used) by operating activities:
Depreciation 219,198 470,395 689,593
(Increase) Decrease in Accounts Receivable (39,057) 24,416 (14,641) (Increase) Decrease in Deferred Outflows of Resources (59,149) (27,791) (86,940) Increase (Decrease) in Accounts Payable
and Accrued Liabilities (92,738) 23,235 (69,503)
Increase (Decrease) in Deposits 10,300 - 10,300
Increase (Decrease) in Compensated Absences (3,017) (2,414) (5,431) Increase (Decrease) in Deferred Inflows of Resources 145,145 96,926 242,071 Increase (Decrease) in OPEB liability 154,292 28,480 182,772 Increase (Decrease) in Net Pension Liability (128,340) (164,467) (292,807) Net Cash Provided by (Used in) Operating Activities $ 589,080 665,044 $ 1,254,124 $ Business-Type Activities - Enterprise Funds
See accompanying notes. 13
CITY OF FIREBAUGH
STATEMENT OF FIDUCIARY NET POSITION
PRIVATE-PURPOSE TRUST FUND – SUCCESSOR AGENCY
JUNE 30, 2022
Assets
Cash and investments $ 599,640
Total assets 599,640
Liabilities
Accounts payable and accrued liabilities 2,421
Interest payable 19,729
Long-term debt
Due within one year 240,468
Due in more than one year 4,652,812
Total liabilities 4,915,430
Net Position
Held in trust for other governments (4,315,790) $
See accompanying notes. 14
CITY OF FIREBAUGH
STATEMENT OF CHANGES IN FIDUCIARY NET POSITION
PRIVATE-PURPOSE TRUST FUND – SUCCESSOR AGENCY
JUNE 30, 2022
Additions
Property taxes $ 567,234
Investment earnings 477
Total additions 567,711
Deductions
Program expenses 32,982
Interest and fiscal agency expenses 243,151
Total deductions 276,133
Change In Net Position 291,578
Net Position
Beginning of year (4,607,368)
End of year $ (4,315,790)
15 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2022
Note 1 – Summary of Significant Accounting Policies
The financial statements of the City of Firebaugh (the City) have been prepared in conformity with Accounting Principles Generally Accepted in the United States of America (GAAP) as applicable to governmental entities. The Governmental Accounting Standards Board (GASB) is the accepted standard setting body for establishing governmental accounting and financial reporting principles.
These financial statements present the government and its component units, entities for which the City is considered to be financially accountable. Blended component units, although legally separate entities are, in substance, part of the government’s operations and data from these units is combined with data of the primary government. Each blended component unit has a June 30 fiscal year end. There are no discretely presented component units included in these financial statements. The following sections further describe the significant accounting policies of the City.
Reporting Entity
The City of Firebaugh, State of California (the "City"), was incorporated in 1914. The City operates under a Council-Manager form of government. The City's major operations include public safety; highways and streets; water and sewer; parks and recreation; building inspection; public improvements; planning and zoning, and general administrative services.
Basis of Presentation – Fund Accounting
Government-Wide Financial Statements - The Government-Wide Financial Statements (the Statement of Net Position and the Statement of Activities and Changes in Net Position) report information of all of the nonfiduciary activities of the primary government and its component units. For the most part, 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 and between the City and its component unit. Governmental activities, which normally are supported by taxes and inter-governmental revenues, are reported separately from business-type activities, which rely significantly on fees charged to external parties.
The Statement of Activities and Changes in Net Position presents a comparison between direct expenses and program revenues for each segment of the business-type activities of the City and for each function of the City’s governmental activities. Direct expenses are those that are specifically associated with a program or function and are clearly identifiable to a particular function. Program revenues include 1) charges paid by the recipients of goods or services offered by the programs and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular program. Revenues that are not classified as program revenues, including all taxes, are presented as general revenues.
Net position is restricted when constraints placed on them are either externally imposed or are imposed by constitutional provisions or enabling legislation. Internally imposed designations of resources are not presented as restricted net position. When both restricted and unrestricted resources are available for use, generally, it is the City’s policy to use restricted resources first, then unrestricted resources as they are needed.
16 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2022
Note 1 – Summary of Significant Accounting Policies (Continued) Governmental Fund Financial Statements - The Governmental Fund Financial Statements provide information about the City’s funds, including fiduciary funds and the blended component unit. 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 funds are separately aggregated and reported as non-major funds.
Proprietary fund operating revenues, such as charges for services, result from exchange transactions associated with the principal activity of the fund. Exchange transactions are those in which each party receives and gives up essentially equal values. Non-operating revenues, such as subsidies and investment earnings, result from non-exchange transactions or ancillary activities.
The City reports the following major governmental funds:
General Fund – The General Fund is the general operating fund of the City. It is used for all financial resources except those required legally, or by sound financial management to be accounted for in another fund. Generally, the General Fund is used to account for those traditional governmental services of the City, such as police and fire protection, planning and general administrative services.
Community Development Fund – The Community Development Fund was established to account for the monies received from various sources which are to be used for the design and construction of various projects.
Housing Fund – The Housing Fund is used to account for grant revenues and expenditures related to housing assistance loans for low income individuals (HOME grants) and businesses (Low Moderate Housing Assets).
Development Impact Fees Fund – This fund is used to account for impact fees collected for various purposes.
Public Safety Fund – This fund is used to account for monies received from various sources which are to be used for the provision of public safety services.
The City reports the following additional fund types:
Private-Purpose Trust Fund – The Private-Purpose Trust Fund accounts for assets held by the City as trustee for the Successor Agency.
Basis of Accounting
The Government-Wide and Proprietary Fund 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 at the time liabilities are incurred, regardless of when the related cash flows take place. Nonexchange transactions, in which the City gives (or receives) value without directly receiving (or giving) equal value in exchange, include property and sales taxes, grants, entitlements and donations. On an accrual basis, revenue from property taxes is recognized in the fiscal year for which the taxes are levied. Revenues from sales tax are recognized when the underlying transactions take place.
Revenues from grants, entitlements and donations are recognized in the fiscal year in which all eligible requirements have been satisfied.
17 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2022
Note 1 – Summary of Significant Accounting Policies (Continued) Governmental Funds are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Under this method, revenues are recognized when measurable and available. Property and sales taxes, interest, certain state and federal grants and charges for services are accrued when their receipt occurs within sixty days after the end of the accounting period so as to be both measurable and available. Expenditures are generally recorded 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. Proceeds of general long-term debt and capital leases are reported as other financing sources.
Proprietary Funds distinguish operating revenues and expenses from non-operating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a Proprietary Fund’s principal ongoing operations. Revenues and expenses not meeting this definition are reported as non-operating.
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 a result of this pooling are distributed to the appropriate funds based on month end cash balances in each 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.
Accounts Receivable – Billed but unpaid services provided to individuals or non-governmental entities are recorded as accounts receivable. The Proprietary Funds include a year-end accrual for services through June 30, 2022, which have not yet been billed.
Fresno County is responsible for the assessment, collection and apportionment of property taxes for all taxing jurisdictions. Secured and unsecured property taxes are levied on January 1 of the preceding fiscal year. Secured property taxes are due in two installments, on November 1 and March 1, and become a lien on those dates. They become delinquent on December 10 and April 10, respectively. Collection of delinquent accounts is the responsibility of the County, which retains all penalties collected. 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 July 1 and become delinquent if unpaid on August 31. However, unsecured property taxes are not susceptible to year end accrual.
18 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2022
Note 1 – Summary of Significant Accounting Policies (Continued) The City is permitted by Article XIIIA of the State of California Constitution (known as Proposition 13) to levy a maximum tax of $1.00 per $100 of full cash value.
Interfund Receivables/Payables – Items classified as interfund receivable/payable represent short-term lending/borrowing transactions between funds. This classification also includes the current portion of an advance to or from another fund.
Advances To/From Other Funds – This classification represents non-current portions of any long-term lending/borrowing transactions between funds. This amount will be equally offset by a reserve of fund balance which indicates that it does not represent available financial resources and therefore, is not available for appropriation. The current portion of any interfund long-term loan (advance) is included as an interfund receivable/payable.
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 are 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 columns 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 (amount not rounded) 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 is included as part of the capitalized value of the assets constructed.
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:
Depreciable asset Years
Buildings 10-40
Improvements 10-40
Machinery and equipment 3-20
Utility system 5-50
Infrastructure 15-50
19 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2022
Note 1 – Summary of Significant Accounting Policies (Continued) Compensated Absences – It is the City's policy to permit all employees to accumulate earned but unused vacation and compensatory time benefits. Those employees on shift work schedules may also accumulate hours for holiday time benefits.
Vested or accumulated vacation, holiday and any compensation time that is expected to be paid with expendable available financial resources is reported as expenditure in the fund financial statements of the Governmental Fund that will pay for it. Amounts not expected to be liquidated with expendable available financial resources are reported in the Government-Wide Financial Statements.
Vested leave of Proprietary Funds are recorded as an expense and liability as the benefits accrue.
Sick leave can be accumulated, but vesting is limited and will not be paid upon termination. However, in past years unused sick leave could be used to pay post-employment health insurance. Two retirees carry unused benefits balances at year end and this amount is reported as a compensated absence liability. For this reason, the City does not accrue any costs relating to sick leave.
Unearned Revenue – Unearned revenue is that for which asset recognition criteria have been met, but for which revenue recognition criteria have not been met. The City typically records unearned revenue related to uncollected outstanding, performing loans and intergovernmental revenues (primary grants and subventions) received but not earned (qualifying expenditures not yet incurred).
Long-Term Obligations – In the Government-Wide Financial Statements, and Proprietary Fund types in the fund financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities, business-type activities, or Proprietary Fund Type Statement of Net Position. Debt principal payments of both government and business-type activities are reported as decreases in the balance of the liability on the Statement of Net Position. Bond premiums and discounts, as well as issuance costs, are deferred and amortized over the life of the bonds using the effective interest method. Bonds payable are reported net of the applicable bond premium or discount. Bond issuance costs are reported as deferred charges and amortized over the term of the related debt.
In the fund financial statements, however, debt principal payments of Governmental Funds are recognized as expenditures when paid. 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.
Non-Current Governmental Assets/Liabilities – GASB Statement No. 34 eliminates the presentation of account groups, but provides for these records to be maintained and incorporates the information into the Governmental Activities column in the Government-Wide Statement of Net Position.
Pension Plan – All full-time City employees are members of the State of California Public Employees' Retirement System. The City's policy is to fund all pension costs accrued; such costs to be funded are determined annually as of July 1 by the System's actuary. See note 9 for further discussion. 20 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2022
Note 1 – Summary of Significant Accounting Policies (Continued) Bond Discount and Issuance Costs – For governmental funds, bond discounts, as well as issuance costs, are recognized during the current period. Bond proceeds are reported as other financing sources net of the applicable discount. Issuance costs, whether or not withheld form the actual net proceeds received, are reported as debt service expenditures. For business-type funds, bond discounts, are deferred and amortized over the life, of the bonds. Bonds payable are reported net of applicable bond discounts. Issuance costs are expensed.
Net Position/Fund Balance – The government-wide and business-type activities fund financial statements utilize a net position presentation. Net position 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.
Fund Balance – In the fund financial statements, governmental fund balance is made up of the following components:
Nonspendable fund balance typically includes inventories, prepaid items, and other items that must be maintained intact pursuant to legal or contractual requirements, such as endowments. Restricted fund balance category includes amounts that can be spent only for specific purposes imposed by creditors, grantors, contributors, or laws or regulations of other governments or through enabling legislations.
Committed fund balance classification includes amounts that can be used only for the specific purposes determined by a formal action of the City Council. The City Council has the authority to establish, modify, or rescind a fund balance commitment. Assigned fund balance are amounts designated by the City Council for specific purposes and do not meet the criteria to be classified as restricted or committed. Unassigned fund balance is the residual classification that includes all spendable amounts in the General Fund not contained in other classifications.
21 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2022
Note 1 – Summary of Significant Accounting Policies (Continued) When expenditures are incurred for purposes for which both restricted and unrestricted (committed, assigned, or unassigned) fund balances are available, the City’s policy is to apply restricted first. When expenditures are incurred for purposes for which committed, assigned, or unassigned fund balances are available, the City’s policy is to apply committed fund balance first, then assigned fund balance, and finally unassigned fund balance.
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.
Note 2 – 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 Firebaugh 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.
22 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2022
Note 3 – 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, 2022 are classified in the accompanying financial statements as follows:
Statement of Net Position:
Cash and Investments 20,787,655 $
Fiduciary Funds:
Cash and Investments 599,640
Total Cash and Investments $ 21,387,295
Cash and investments as of June 30, 2022 consist of the following:
Cash on hand $ 41
Deposits with Financial Institutions 18,794,448
Cash with Fiscal Agent 12
Local Agency Investment Fund 2,592,794
Total Cash and Investments $ 21,387,295
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.
23 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2022
Note 3 – Cash and Investments (Continued)
Fair Value Measurements (continued)
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.
Level 1 Level 2 Level 3
June 30, 2022
Balance
Investments by fair value level:
Equity Securities:
LAIF - $ 2,592,794 $ - $ 2,592,794 $
Total Equity Securities - 2,592,794 - 2,592,794
Cash and cash equivalents carried at cost:
Bank Deposits and Cash on Hand 18,794,489
Cash with Fiscal Agent 12
Total Cash and Cash Equivalents carried at cost 18,794,501 Total Cash and Investments $ 21,387,295
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.
Minimum Maximum
Maximum Credit Percentage
Maturity Quality Allowed
U.S. Treasury Obligations None None None
U.S. Agency Securities None AAA None
Banker's Acceptances 1 year None None
Commercial Paper None A-1 None
Money Market Mutual Funds None A None
Investment Contracts None None None
Certificates of Deposits 1 year A-1 None
Repurchase Agreements 30 days None None
Local Agency Investment Fund (LAIF) N/A None None
Municipal Bonds None None None
Authorized Investment Type
24 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2022
Note 3 – 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.
June 30, 2022
Balance
Minimum Legal
Rating
Rating of Year
End
Investment Type
Equity Securities:
LAIF 2,592,794 $ N/A Not Rated
Total Equity Securities $ 2,592,794
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. As of June 30, 2022 the City had the following investments.
June 30, 2022
Balance Maturity Date
Investment Type
Equity Securities:
LAIF $ 2,592,794 N/A
Total Equity Securities $ 2,592,794
25 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2022
Note 3 – Cash and Investments (Continued)
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 Maximum
Maximum Percentage Percentage
Maturity of Portfolio of Portfolio
Local Agency Bonds 1 year None None
U.S. Treasury Obligations 1 year A None
U.S. Agency Securities 1 year None None
Banker's Acceptances 180 days None 40%
Commercial Paper 270 days None 25%
Negotiable Certificates of Deposit 1 year None 30%
Repurchase Agreements 90 days None None
Reverse Repurchase Agreements 92 days None 20% of base value Medium-Term Notes 5 years A 30%
Mutual Funds N/A A 20%
Money Market Mutual Funds N/A A 20%
Mortgage Pass-Through Securities 5 years AA 20%
Authorized Investment Type
Concentration of Credit Risk
The investment policy of the City contains no limitations on the amount that can be invested in any one issuer beyond that stipulated by the California Government Code. There are no investments in any one issuer that represent 5% or more of the total City investments.
Custodial Credit Risk
Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover its deposits or will not be able to recover collateral securities that are in the 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 state or local governmental units by pledging securities in an undivided collateral pool held by a depository regulated under state law (unless so waived by the governmental 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.
26 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2022
Note 3 – Cash and Investments (Continued)
The custodial risk for investments is the risk that, in the event of the failure of the counterparty to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party. The California Government Code and the City’s investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for investments. With respect to investments, custodial credit risk generally applies only to direct investments in marketable securities. Custodial credit risk does not apply to a local government’s indirect investment in securities through the use of mutual funds or government investment pools (such as LAIF).
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.
Note 4 – Notes Receivable
Revolving Loan Program – Long-term loans receivable of $1,330,293 represent monies loaned to homebuyers in connection with a downpayment assistance programs. 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 plus interest, ranging from 0% to 4%.
For the homebuyer loan program, starting at the end of the 30 year deferral period, the borrower is required to repay the loan over the following 15 years.
Firebaugh San Joaquin Vista Associates – During fiscal year 2000, the Redevelopment Agency of the City of Firebaugh loaned Firebaugh San Joaquin Vista Associates $200,000 as a subsidy in connection with a low income apartment. The note carries an interest rate of 3% and matures during 2055. The terms of the agreement specify that payments of the outstanding principal and accrued interest shall be paid annually in the amount equal to 30% of available project revenues. Payments made shall be credited first against accrued interest and then against outstanding principal. Balance at June 30, 2022 was $190,977.
San Joaquin Development LLC – During fiscal year 2009, the Redevelopment Agency of the City of Firebaugh loaned San Joaquin Development LLC $150,000 in connection with the construction of lowincome condominiums. The note is non-interest bearing and is repayable upon sale of each unit at the rate of $7,134 per unit. There have been no repayments on principal to date on this note. 27 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2022
Note 5 – Capital Assets
Capital asset activity for the year ended June 30, 2022, was as follows:
Balance Balance
July 1, 2021 Additions Retirements June 30, 2022
Governmental Activities
Capital assets, not being depreciated
Land $ 372,922 $ - $ 372,922 - $
Construction in progress 3,388,358 5,391,577 - 8,779,935 Total capital assets, not being depreciated 3,388,358 5,764,499 - 9,152,857 Capital assets, being depreciated
Buildings and improvements 2,474,857 - 2,474,857 -
Infrastructure 1,598,775 - 1,598,775 -
Machinery and equipment 559,976 2,703,607 - 3,263,583
Total capital assets, being depreciated 559,976 6,777,239 - 7,337,215 Less accumulated depreciation for:
Buildings and improvements (891,412) (53,344) - (944,756) Infrastructure (248,547) (39,969) - (288,516)
Machinery and equipment (55,220) (2,495,790) - (2,551,010) Total accumulated depreciation (148,533) (3,635,749) - (3,784,282) Total capital assets, being depreciated, net 411,443 3,141,490 - 3,552,933 Governmental activities capital assets, net $ 3,799,801 8,905,989 $ - $ 12,705,790 $ Business-Type Activities
Capital assets, not being depreciated
Land $ 203,705 $ - $ 203,705 - $
Construction in progress 435,601 3,973,166 - 4,408,767
Total capital assets, not being depreciated 435,601 4,176,871 - 4,612,472 Capital assets, being depreciated
Buildings and infrastructure 24,284,841 - 24,284,841 -
Machinery and equipment - 1,173,559 - 1,173,559
Total capital assets, being depreciated - 25,458,400 - 25,458,400 Less: accumulated depreciation (689,593) (11,781,031) - (12,470,624) Total capital assets, being depreciated, net (689,593) 13,677,369 - 12,987,776 Business-type activities capital assets, net $ (253,992) 17,854,240 $ - $ 17,600,248 $ 28 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2022
Note 5 – Capital Assets (Continued)
Depreciation and amortization expense were charged to the following functions in the Statement of Activities:
Governmental Functions:
General Government 39,838 $
Public Safety 42,622
Public Works 41,190
Parks and Community Services 24,883
$ 148,533
Business-Type Functions:
Sewer 219,198 $
Water 470,395
$ 689,593
Note 6 – Long-term Liabilities
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, 2021 Additions Retirements June 30, 2022 Portion Governmental Activity Long Term Debt
Direct Borrowings:
2019 Solar Project Financed Purchase 330,780 $ $ 14,155 - $ $ 316,625 $ 14,155 2019 Fire Truck Financed Purchase 220,953 - 28,287 192,666 29,315 Other Noncurrent Liabilities:
Net other post employment benefits 2,794,834 608,948 3,403,782 - - Net pension liability - 3,798,581 1,720,799 2,077,782 - Total Governmental Activity Debt $ 608,948 7,145,148 $ 1,763,241 $ 5,990,855 $ 43,470 $ Business-Type Activity Long Term Debt
Direct Placements:
Bonds payable:
2013 Water Revenue Refunding Bond $ 1,003,848 $ 68,980 - $ $ 934,868 $ 98,291 2016 Wastewater Refunding Bond 3,105,000 - 75,000 3,030,000 75,000 2016 Water Refunding Bond 3,485,000 - 90,000 3,395,000 90,000 Direct Borrowings:
2019 Water Solar Project Financed Purchase 2,533,908 - 108,433 2,425,475 108,433 2019 Wastewater Solar Project Financed Purchase 1,575,312 - 67,412 1,507,900 67,412 Other Noncurrent Liabilities:
Net other post employment benefits 1,207,505 182,773 1,390,278 - - Net pension liability - 634,247 292,808 341,439 -
Total Business-Type Activity Debt $ 182,773 13,544,820 $ 702,633 $ 13,024,960 $ 439,136 $ 29 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2022
Note 6 – Long-Term Liabilities (Continued)
Long-term debt payable at June 30, 2022 was comprised of the following individual issues:
Governmental Activity Long Term Debt
2019 Solar Project Financed Purchase – In May 2019, The City entered into an arrangement to finance the acquisition of certain energy efficient equipment and improvements for the City. The obligation is accounted for as a financed purchase where the related equipment and improvements to be acquired will become property of the City when all terms of the agreement are met. The stated interest under terms of the agreement varies between 2.05% and 4.00% with an average rate of 3.6%. Present value of the remaining payments as of June 30, 2022 is $4,440,000, the City has determined future payments are to be made from the General Fund, Water Enterprise Fund, and Sewer Enterprise Fund in the amounts of $330,780, $2,533,908 and $1,575,312, respectively. Semiannual debt service payments under the agreement start on February 1, 2020 and end on August 1, 2039, ranging from $72,855 to $170,379.
As of June 30, 2022, the City had accumulated total capital expenditures of $4,440,000 in Construction In Progress.
2019 Fire Truck Financed Purchase – In May 2018, The City entered into an arrangement to finance the acquisition of a Fire Truck. The obligation is accounted for as a financed purchase where the related equipment acquired will become property of the City when all terms of the agreement are met. The stated interest rate under terms of the agreement is 3.6%, present value of minimum payments is $300,000.
Annual debt service payments of $36,317 start on May 31, 2019 and conclude on May 31, 2028.
Business-Type Activity Long Term Debt
2013 Water Revenue Refunding Bond – In November 2013, the City issued revenue bonds in the amount of $1,512,415. The funds were used for the purpose of refinancing the 2005 Water Revenue Bond.
During December 2020, the City entered into a Rate Adjustment Transaction with Pinnacle Public Finance, Inc., the sole Bond owner of the 2013 Bonds, to reduce the interest rate on the 2013 Bonds in order to achieve debt service savings. Terms after the rate adjustment transaction are as follows: Principal and interest is payable semi-annually on December 1 and June 1 each year, debt service payment amounts range from $56,665 to $60,964, and interest rate was reduced from 3.85% to 2.50%. 30 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2022
Note 6 – Long-Term Liabilities (Continued)
2016 Water Refunding Bonds – In 2016 the City issued $3,945,000 of Water Revenue Refunding Bonds. The proceeds of the issue were used to refinance the 2007 USDA Water Certificate of Participation. Interest on the Bond is payable semi-annually on November 1 and June 1 each year, with stated interest rates ranging from 2.00% to 4.00% per annum for an average coupon rate of 3.38%.
Principal is paid annually on June 1. Pursuant to the provisions of the Bond agreement, the City has established a Rate Stabilization Fund and made an initial deposit of $500,000 in fiscal year 2016-17, the fund has a current ending balance of $135,000 at June 30, 2022. Debt service is secured by a pledge of net revenues of the City’s Water System. The City covenants that it shall prescribe, revise and collect such charges for the services and facilities of the water system which shall produce revenues sufficient in each fiscal year to provide gross revenues which are sufficient to pay all water operation and maintenance costs and all bond installment payments and produce net water 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, 2022. Cash basis bonds debt service paid during the fiscal year ended June 30, 2022 totaled $331,936. Total water system net revenues calculated in accordance with the covenants were $684,086 and net revenue available for debt service was 2.06 times debt service at June 30, 2022. 2016 Wastewater Refunding Bonds – In 2016 the City issued $3,415,000 of Wastewater Revenue Refunding Bonds. The proceeds of the issue were used for refinance of the 2008 USDA Sewer Loan Payable. Interest on the Bond is payable semi-annually on February 15 and August 15 each year, with stated interest rates ranging from 2.00% to 4.00% per annum for an average coupon rate of 3.38%.
Principal is paid annually on August 15. The City covenants that it shall prescribe, revise and collect such charges for the services and facilities of the sewer system which shall produce revenues sufficient in each fiscal year to provide gross revenues which are sufficient to pay all sewer operation and maintenance costs and all bond installment payments and produce net sewer 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, 2022. Cash basis bond debt service paid during the fiscal year ended June 30, 2022 totaled $179,213. Total sewer system net revenues calculated in accordance with the covenants were $661,678 and net revenue available for debt service was 3.69 times debt service at June 30, 2022. 2019 Water Solar Project Financed Purchase – See 2019 Solar Project Financed Purchase under Governmental Activity Long Term Debt for general terms of the purchase agreement. The portion of the total liability allocated to the Water Enterprise Fund is $2,533,908. 2019 Wastewater Solar Project Financed Purchase – See 2019 Solar Project Finance Purchased under Governmental Activity Long Term Debt for general terms of the purchase agreement. The portion of the total liability allocated to the Wastewater Enterprise Fund is $1,575,312. 31 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2022
Note 6 – Long-Term Liabilities (Continued)
The annual requirement to amortize the principal and interest on all long-term debt at June 30, 2022 are as follows:
Years ending June 30, Principal Interest Principal Interest 2023 $ 43,470 $ 17,356 $ 439,136 $ 366,772
2024 45,280 15,997 446,887 355,722
2025 46,384 14,588 460,236 344,462
2026 47,529 13,138 458,499 332,925
2027 15,645 480,743 9,141 321,190
2028-2032 152,671 2,531,055 43,709 1,383,968
2033-2037 100,202 2,459,798 22,953 966,566
2038-2042 58,111 2,146,889 3,524 508,745
2043-2047 - 1,695,000 - 198,713
2048-2052 - - 175,000 3,063
$ 140,406 509,291 $ 11,293,243 $ 4,782,124 $
Governmental Activities Business-Type Activities
Note 7 – Interfund Balances
Interfund balances as of June 30, 2022 consist of the following:
All balances reported as “due to/due from” are short-term loans to cover temporary fund cash shortages as of June 30, 2022, and were repaid early in fiscal year 2022.
Due From Due To
Major Funds:
General Fund 174,144 $ - $
Community Development - 174,144
$ 174,144 174,144 $
Balances reported as “advance to/advance from” were for capital project expenditures and have scheduled repayments in future years.
Advances From Advances To
Major Funds:
General Fund - $ 815,007 $
Enterprise Funds:
Sewer - 735,007
Water - 80,000
$ 815,007 815,007 $
32 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2022
Note 8 – Deficit Fund Balance
Fund Balance Deficits – The Community Development Fund has a deficit fund balance as of June 30, 2022 of $14,225. The deficit is expected to be relieved from future revenues or transfers from other funds.
Note 9 – Pension Plan
Plan Description – The City contributes to the California Public Employees' Retirement System (PERS), an agent multiple-employer public employee defined benefit pension plan. PERS provides retirement and disability benefits, annual cost-of-living adjustments and death benefits to plan members and beneficiaries. PERS acts as a common investment and administrative agent for participating public entities within the State of California. Benefit provisions and all other requirements are established by state statute and city ordinance. Copies of PERS' annual financial report may be obtained from their Executive Office - 400 P Street - Sacramento, CA 95814.
Funding Policy – Participants are required to contribute eight percent (nine percent for safety employees) of their annual covered salary. The City contributes the employees required share for administrative and public works employees and 5% and 4% of the police and dispatchers required share, respectively.
The City is required to contribute at an actuarially determined rate; the current rate is 7.732 – 12.361 percent for non-safety employees and 13.044 – 21.746 percent for safety employees of annual covered payroll. The contribution requirements of plan members and the City are established and may be amended by PERS.
Benefits provided – CalPERs provides service retirement and disability benefits, annual cost of living adjustments and death benefits to plan members, who must be public employees and beneficiaries.
Benefits are based on years of credited service, equal to one year of full time employment. Members with five years of total service are eligible to retire at age 50 with statutorily reduced benefits. All members are eligible for non-duty disability benefits after 10 years of service. The death benefit is one of the following:
the Basic Death Benefit, the 1957 Survivor Benefit, or the Optional Settlement 2W Death Benefit. The cost of living adjustments for each plan are applied as specified by the Public Employees’ Retirement Law.
33 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2022
Note 9 – Pension Plan (continued)
The Plans’ provisions and benefits in effect at June 30, 2022, are summarized as follows:
Miscellaneous Safety
Hire Date
Prior to
January 1, 2013
Prior to
January 1, 2013
Benefit Formula 2.5% at 55;
maximum 2%
COLA
3.0% at 55;
maximum 2%
COLA
Benefit Vesting Schedule 5 years service 5 years service Benefit Payments monthly for life monthly for life
Retirement Age 55 55
Monthly Benefits, as a % of Eligible Compensation 2.50% 3.00% Required Employee Contribution Rates 8.00% 9.00%
Required Employer Contribution Rates 12.200% 21.790%
PEPRA
Miscellaneous PEPRA Safety
Hire Date
On or After
January 1, 2013
On or After
January 1, 2013
Benefit Formula 2.0% at 62;
maximum 2%
COLA
2.7% at 57;
maximum 2%
COLA
Benefit Vesting Schedule 5 years service 5 years service Benefit Payments monthly for life monthly for life
Retirement Age 62 57
Monthly Benefits, as a % of Eligible Compensation 2.00% 2.70% Required Employee Contribution Rates 6.25% 11.50%
Required Employer Contribution Rates 7.590% 13.130%
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 July 1 following the notice of a change in the rate. Funding contributions for both Plans are determined annually on an actuarial basis as of June 30 by CalPERS. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The City is required to contribute the difference between the actuarially determined rate and the contribution rate of employees.
For the year ended June 30, 2022, the contributions recognized as part of the pension expense is as follows:
Contributions – employer $ 655,153
Contributions – employee $ 195,959
34 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2022
Note 9 – Pension Plan (continued)
Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions
As of June 30, 2022, the City reported net pension liabilities for its proportionate shares of the net pension liability as follows:
Proportionate Share of
Net Pension Liability
Miscellaneous $ 1,167,960
Safety 1,251,261
Total $ 2,419,221
The City’s net pension liability is measured as the proportionate share of the net pension liability. The net pension liability of each Plan is measured as of June 30, 2020, and the total pension liability for each Plan used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2020 rolled forward to June 30, 2021 using standard update procedures. The City’s proportion of the net pension liability was based on a projection of the City’s long-term share of contributions to the pension plans 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, 2021 and 2022 was as follows:
Miscellaneous Safety
Proportion - June 30, 2021 0.04948% 0.03498%
Proportion - June 30, 2022 0.06151% 0.03565%
Change - Increase/(Decrease) 0.01203% 0.00067%
For the year ended June 30, 2022, the City recognized pension expense of $445,081. At June 30, 2022, the City reported deferred outflows of resources and deferred inflows of resources related to pension from the following sources:
Deferred Outflows
of Resources
Deferred Inflows
of Resources
Pension contributions subsequent to
measurement date $ - 655,153 $
Change in employer's proportion (1,504) 157,559
Differences between employer's contributions and
proportionate share of contributions (208,138) -
Differences between expected and actual
experience - 344,748
Changes of assumptions - -
Differences between projected and actual
investment earnings (1,764,317) -
Total $ (1,973,959) 1,157,460 $
35 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2022
Note 9 – Pension Plan (continued)
Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions
$655,153 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, 2023. Other amounts reported as deferred outflows or resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:
Year Ended
June 30
2023 $ (283,926)
2024 (321,624)
2025 (379,400)
2026 (486,701)
$ (1,471,651)
Actuarial Methods and Assumptions – The collective total pension liability for the June 30, 2021 measurement period was determined by an actuarial valuation as of June 30, 2020, with update procedures used to roll forward the total pension liability to June 30, 2021. The collective total pension liability was based on the following assumptions:
Valuation Date June 30, 2020
Measurement Date June 30, 2021
Actuarial Cost Method Entry-Age Normal Cost Method in
accordance with the requirements of
GASB Statement No. 68
Actuarial Assumptions:
Discount Rate 7.15%
Inflation 2.50%
Payroll Growth 2.50%
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 2.5% until Purchasing Power Protection
Allowance Floor on Purchasing Power
applies 1 The mortality table used was developed based on CalPERS-specific data. The table includes 15 years of mortality improvements using Society of Actuaries Scale 90% of scale MP 2016. For more details on this table, please refer to the December 2017 experience study report (based on CalPERS demographic data from 1997 to 2015) that can be found on the CalPERS website. 36 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2022
Note 9 – Pension Plan (continued)
All other actuarial assumptions used in the June 30, 2018 valuation was based on the results of an December 2017 experience study report (based on CalPERS demographic data from 1997 to 2015), including updates to salary increase, mortality and retirement rates. The Experience Study can be obtained at CalPERS’ website.
Change of assumptions – None.
Discount rate – The discount rate used to measure the total pension liability for PERF C was 7.15%. 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. The long-term expected rate of return on pension plan investments was determined using a building-block method in which bestestimate ranges of expected future real rates of return (expected rate of returns, net of pension plan investment expense and inflation) are developed for each major asset class.
In determining the long-term expected rate of return, CalPERS took into account both short-term and longterm market return expectations as well as the expected pension fund cash flows. Using historical returns of all the funds’ asset classes, expected compound (geometric) returns were calculated over the short-term (first 10 years) and the long-term (11+ years) using a building-block approach. Using the expected nominal returns for both short-term and long-term, the present value of benefits was calculated for each fund. The expected rate of return was set by calculating the rounded single equivalent expected return that arrived at the same present value of benefits for cash flows as the one calculated using both short-term and long-term returns. The expected rate of return was then set equivalent to the single equivalent rate calculated above and adjusted to account for assumed administrative expenses.
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, 2021. 37 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2022
Note 9 – Pension Plan (continued)
The table below reflects long-term expected real rates 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.
The geometric rates of return are net of administrative expenses.
Asset Class
1 New Strategic
Allocation
Real Return
Years 1-10
2 Real Return
Years 11+
3 Global Equity 50% 4.80% 5.98%
Fixed Income 28% 1.00% 2.62%
Inflation Assets 0% 0.77% 1.81%
Private Equity 8% 6.30% 7.23%
Real Estate 13% 3.75% 4.93%
Infrastructure and Forestland 0% 0.00% 0.00%
Liquidity 1% 0.00% -0.92%
Total 100% 1
In the System’s CAFR, Fixed Income is included in Global Debt Securities; Liquidity is included in Short-term Investments; Inflation Assets are included in both Global Equity Securities and Global Debt Securities 2 An expected inflation of 2.0% used for this period
3 An expected inflation of 2.92% used for this period
Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate The following presents the City’s proportionate share of the net pension liability for each Plan, calculating using the discount rate of each Plan, as well as what the City’s proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1-percentage point lower (6.15%) or 1- percentage point higher (8.15%) than the current rate:
1% Decrease
(6.15%)
Current
Discount Rate
(7.15%)
1% Increase
(8.15%)
Miscellaneous 2,345,436 $ 1,167,960 $ 194,557 $
Safety $ 2,614,211 $ 1,251,261 $ 131,820
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
At June 30, 2022, the City has no reported outstanding amount of contributions payable to the pension plan required for the year ended June 30, 2022.
38 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2022
Note 10 – Post-Employment Health Care Benefits
Plan Description
The City reported that the only OPEB provided is medical plan coverage.
Medical coverage is currently provided through CalPERS as permitted under the Public Employees’ Medical and Hospital Care Act (PEMHCA). This coverage requires the employee to satisfy the requirements for retirement under CalPERS, which requires (1) attainment of age 50 (age 52, if a new miscellaneous member to PERS on or after January 1, 2013) with 5 years of State or public agency service or (2) an approved disability retirement.
As a PEMHCA employer, the City is obligated to contribute toward the cost of retiree medical coverage for the retiree’s lifetime or until coverage is discontinued. This City most recently executed resolution with CalPERS defines the level of the City’s contribution to be 100% of the retiree’s monthly medical premium, but not more than $347.77 per month.
Employees Covered
Membership in the plan consisted of the following at June 30, 2022:
Number of active plan members 36
Number of inactive plan members currently receiving benefits 7 Number of inactive plan members entitled but not receiving benefits 4* * We are not aware of any other retirees who are eligible but not currently enrolled Summary of Plan Member Counts
Contributions
The contribution requirements of plan members and the City are established and may be amended by the City. The City determines the required contributions using the Entry Age Normal Cost Method. The required contribution is based on projected pay-as-you-go financing requirements. 39 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2022
Note 10 – Post-Employment Health Care Benefits (Continued) Actuarial Assumptions
The City’s net OPEB liability was measured as of June 30, 2021, and the total OPEB liability used to calculate the net OPEB liability was determined by an actuarial valuation date as of June 30, 2020.
Valuation Date 6/30/2020
Funding Method Entry Age Normal Cost, level percent of pay Asset Valuation Method Market Value ($0, plan is not yet funded) Actuarial Assumptions:
Discount Rate 2.18% as of June 30, 2021
2.66% as of June 30, 2020
Inflation Rate 2.50%
Salary Increase 3.00%
Health Cost Trend Rates 5.8% in 2021, fluctuating down to 4.0% by 2076 Retirement age From ages 50 to 75
Mortality CalPERS 2017 Experience Study
Mortality Improvement MW Scale 2020 Generationally
Long Term Expected Rate of Return
Not applicable, the City has reported no plan assets as of June 30, 2022.
Discount Rate
The rate of return is based on a yield or index rate for 20-year, tax-exempt general obligation municipal bonds with an average rating of AA/Aa or higher.
40 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2022
Note 10 – Post-Employment Health Care Benefits (Continued) Changes in the Net OPEB Liability
(a) (b) (a) - (b)
$ 4,002,339 $ 4,002,339 - $
Changes for the year:
Service cost - 293,288 293,288
Interest - 113,673 113,673
Changes of assumptions - 429,180 429,180
Contributions - employer 44,420 - (44,420)
Benefit payments (44,420) (44,420) -
Net changes - 791,721 791,721
$ - 4,794,060 $ 4,794,060 $
Total OPEB
Liability
Plan Fiduciary
Net Position
Net OPEB
Liability
Increase (Decrease)
Balance at Fiscal Year Ending 06/30/21 (Measurement
Date 6/30/20 )
Balance at Fiscal Year Ending 06/30/22 (Measurement
Date 6/30/21 )
The only assumption change reflected during this period is the change in the discount rates as required by GASB 75.
Sensitivity of the City’s Net OPEB Liability to Changes in the Discount Rate The following presents the net OPEB liability of the City, as well as what the net OPEB 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
(1.18%)
Discount Rate
(2.18%)
1% Increase
(3.18%)
Net OPEB liability $ 4,794,060 5,884,110 $ 3,956,187 $
Sensitivity of the City’s Net OPEB Liability to Changes in the Healthcare Cost Trend Rates The following presents the net OPEB liability of the City, as well as what the net OPEB liability would be if it were calculated using a healthcare cost trend rate that is 1 percentage-point lower or 1 percentagepoint higher than the current rate:
Current Trend -1% Current Trend Current Trend +1%
Net OPEB liability $ 4,794,060 3,817,839 $ 6,123,162 $
Healthcare cost trend rate was assumed to start at 5.8% (effective January 1, 2022) and grade down to 4% for years 2076 and thereafter.
41 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2022
Note 10 – Post-Employment Health Care Benefits (Continued) OPEB Expense and Deferred Outflows/Inflows Related to OPEB For the year ended June 30, 2022, the City recognized OPEB expense of $353,584. At June 30, 2022, the City reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources:
Deferred Outflows
of Resources
Deferred Inflows
of Resources
OPEB contributions subsequent
to measurement date $ - 48,787 $
Assumption changes 597,838 (805,887)
Differences between expected and
actual experience (169,387) -
$ (975,274) 646,625 $
The City will recognize the deferred contributions in the next fiscal year. Other amounts reported as deferred outflows of resources related to OPEB will be recognized as OPEB expense as follows:
Year Ended
June 30:
2023 (53,377) $
2024 (53,377)
2025 (53,377)
2026 (53,377)
2027 (44,815)
Thereafter (119,113)
Total (377,436) $
42 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2022
Note 11 – Deferred Outflows/Inflows of Resources
In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows or 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 two items to report in this category:
The City has $1,157,460 in pension related items that qualify to be reported in deferred outflows of resources. The pension related deferred outflows of resources are described in Note 9. The City has $646,625 in other post-employment benefit related items that qualify to be reported in deferred outflows of resources. The other post-employment benefit related deferred outflows of resources are described in Note 10.
In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represent 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 three items to report in this category:
The City has $1,973,958 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 9. The City has $975,275 in other post-employment benefit related items that qualify to be reported in deferred inflows of resources. The other post-employment benefit related deferred inflows of resources are described in Note 10.
Unavailable revenues arise only under a modified accrual basis of accounting and is reported only in the governmental funds balance sheet. The City has $1,671,270 in notes and loans receivable reported in the Housing Fund as deferred inflows of resources reported for unavailable revenues. 43 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2022
Note 12 – Risk Management
The City participates with other public entities in a joint venture under a joint powers agreement which establishes the Central San Joaquin Valley Risk Management Authority (CSJVRMA). The relationship between the City and CSJVRMA is such that CSJVRMA is not a component unit of the City for financial reporting purposes.
The City is covered for the first $1,000,000 of each general liability claim and $500,000 of each worker’s compensation claim through the CSJVRMA. The City has the right to receive dividends or the obligation to pay assessments based on a formula which, among other expenses, charges the City's account for liability losses under $10,000 and workers’ compensation losses under $10,000. The CSJVRMA purchases excess reinsurance from $1,000,000 to $15,000,000. The CSJVRMA participates in an excess pool which provides Workers’ Compensation coverage from $500,000 to $1,500,000 and purchases excess reinsurance above $1,500,000 to the statutory limit.
The CSJVRMA is a consortium of 55 cities in San Joaquin Valley, California. It was established under the provisions of California Government Code Section 6500, et. seq. The CSJVRMA is governed by a Board of Directors, which meets three to four times each year, consisting of one member appointed by each member city. The day-to-day business is handled by a management group employed by the CSJVRMA.
The financial statements of CSJVRMA can be obtained at 1831 K Street, Sacramento, CA 95814.
The latest audited financial information and the most current information available for CSJVRMA for fiscal year ended June 30, 2022 is as follows:
Total assets $ 150,837,823
Total liabilities 118,663,929
Net position $ 32,173,894
Total revenues $ 66,885,024
Total expenses 55,557,907
Increase/(decrease) in net position $ 11,327,117
44 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2022
Note 13 – Stewardship, Compliance and Accountability
Excess of expenditures over appropriations – The following funds incurred expenditures in excess of appropriations in the following amounts for the year ended June 30, 2022:
General Fund:
Current
General government (36,778) $
Public protection (192,476) $
Capital outlay (560,700) $
Debt Service
Principal (6,122) $
Interest (18,554) $
Public Safety Special Revenue Fund:
Capital outlay (14,984) $
The excess expenditures were covered by excess revenues during the fiscal year.
Note 14 – Contingencies
Federal and State Government Programs – The City participates in several federal and state grant programs. These programs have been audited, as needed, in accordance with the provisions of the Uniform Guidance and applicable state requirements. No cost disallowances were proposed as a result of these audits. However, these programs are still subject to further examination by the grantors and the amount, if any, of expenditures, which may be disallowed by the granting agencies, cannot be determined at this time. The City expects such amounts, if any, to be immaterial.
Note 15 – Prior Period Adjustment
The City determined intergovernmental revenue and related activity was incorrectly recorded in a prior year, as a result, receivables were decreased by $35,606, accrued wages were increased by $2,649 and fund balance/net position was decreased by $38,255 as of July 1, 2021 in both the Non-Major Local Transportation Fund Balance Sheet and the Government Wide Statement of Net Position.
Note 16 – Subsequent Events
The City evaluated subsequent events for recognition and disclosure through March 10, 2023 the date which these financial statements were available to be issued. Management concluded that no material subsequent events have occurred since June 30, 2022 that required recognition or disclosure in such financial statements.
REQUIRED SUPPLEMENTARY INFORMATION
45 CITY OF FIREBAUGH
BUDGETARY COMPARISON SCHEDULE
GENERAL FUND
YEAR ENDED JUNE 30, 2022
Variance with
Final Budget
Budgeted Amounts Actual Positive/
Original Final Amounts (Negative)
Revenue
Taxes 3,053,850 $ 3,053,850 $ 3,524,347 $ 470,497 $
Licenses and permits 396,450 396,450 473,780 77,330
Intergovernmental 398,849 398,849 172,003 (226,846)
Charges for services 637,270 637,270 642,222 4,952
Fines and forfeitures 22,800 22,800 33,120 10,320
Investment income 51,210 51,210 45,520 (5,690)
Other 174,100 174,100 230,387 56,287
Total revenue 4,734,529 4,734,529 5,121,379 386,850
Expenditures
Current
General government 296,994 296,994 333,772 (36,778)
Public ways and facilities 827,548 827,548 765,750 61,798 Public protection 2,265,363 2,265,363 2,457,839 (192,476) Culture and recreation 371,495 371,495 285,477 86,018
Community development 298,115 298,115 232,667 65,448
Capital outlay 28,700 28,700 589,400 (560,700)
Debt Service
Principal 36,320 36,320 42,442 (6,122)
Interest - 18,554 - (18,554)
Total expenditures 4,124,535 4,124,535 4,725,901 (601,366) Revenue over (under) expenditures 609,994 609,994 395,478 (214,516) Other Financing Sources/(Uses)
Sales of assets - - 27,844 27,844
Total other financing sources/(uses) - - 27,844 27,844
Net Change in Fund Balance $ 609,994 609,994 $ 423,322 $ (186,672) Fund Balance
Beginning of year 6,387,242
End of year $ 6,810,564
46 CITY OF FIREBAUGH
BUDGETARY COMPARISON SCHEDULE
COMMUNITY DEVELOPMENT FUND
YEAR ENDED JUNE 30, 2022
Variance with
Final Budget
Budgeted Amounts Actual Positive/
Original Final Amounts (Negative)
Revenue
Intergovernmental $ 8,354,680 8,354,680 $ 2,708,996 $ (5,645,684) $ Total revenue 8,354,680 8,354,680 2,708,996 (5,645,684) Expenditures
Current
Community development 4,681,223 4,681,223 383,571 4,297,652 Capital outlay 3,673,457 3,673,457 2,304,626 1,368,831
Total expenditures 8,354,680 8,354,680 2,688,197 5,666,483 Revenue over (under) expenditures - - 20,799 20,799
Net Change in Fund Balance $ - - $ 20,799 $ 20,799
Fund Balance
Beginning of year (35,023)
End of year $ (14,224)
47 CITY OF FIREBAUGH
BUDGETARY COMPARISON SCHEDULE
HOUSING FUND
YEAR ENDED JUNE 30, 2022
Variance with
Final Budget
Budgeted Amounts Actual Positive/
Original Final Amounts (Negative)
Revenue
Intergovernmental $ 65,000 65,000 $ 929 $ (64,071) $
Loan repayments - - 43,030 43,030
Investment income - - 5,729 5,729
Total revenue - - 49,688 48,759
Expenditures
Current
Planning and community development 65,000 65,000 19,684 45,316 Total expenditures 65,000 65,000 19,684 45,316
Net Change in Fund Balance $ (65,000) (65,000) $ 30,004 $ 94,075 Fund Balance
Beginning of year 396,889
End of year $ 426,893
48 CITY OF FIREBAUGH
BUDGETARY COMPARISON SCHEDULE
PUBLIC SAFETY FUND
YEAR ENDED JUNE 30, 2022
Variance with
Final Budget
Budgeted Amounts Actual Positive/
Original Final Amounts (Negative)
Revenue
Intergovernmental 195,618 $ 195,618 $ 2,331,044 $ 2,135,426 $ Investment income 1,060 1,060 - (1,060)
Other - - 159 159
Total revenue 196,678 196,678 2,331,203 2,134,525
Expenditures
Current
Public protection 279,576 279,576 248,113 31,463
Capital outlay 35,000 35,000 49,984 (14,984)
Total expenditures 314,576 314,576 298,097 16,479
Net Change in Fund Balance $ (117,898) (117,898) $ 2,033,106 $ 2,151,004 Fund Balance
Beginning of year 263,294
End of year $ 2,296,400
49 CITY OF FIREBAUGH SCHEDULE OF CHANGES IN CITY’S NET OPEB LIABILITY AND RELATED RATIOS LAST 10 YEARS* AS OF JUNE 30, 2022 Fiscal Year Ending 2022 2021 2020 2019 2018Measurement Date 6/30/2021 6/30/2020 6/30/2019 6/30/2018 6/30/2017 Discount Rate on Measurement Date 2.18% 2.66% 2.79% 2.98% 3.13%Total OPEB liabilityService cost 293,288 $ 341,640 $ 313,522 $ 286,261 $ 314,831 $ Interest 113,673 136,485 127,822 1,116,721 98,956
Changes of benefit termsDifferences between expected and actual experience (208,193) - - - - Changes of assumptions 429,180 (798,744) 165,842 159,327 (320,608)Benefit payments (44,420) (38,271) (27,143) (31,579) (24,191) Net change in total OPEB liability 791,721 (567,083) 580,043 1,530,730 68,988 Total OPEB liability - beginning 4,569,422 4,002,339 3,989,379 3,458,649 3,389,661 Total OPEB liability - ending (a) 4,794,060 $ 4,002,339 $ 4,569,422 $ 4,989,379 $ 3,458,649 $ Plan fiduciary net position - beginning - - - - - Plan fiduciary net position - ending (b) - $ - $ - $ - $ - $ Net OPEB liability - ending (a) - (b) 4,794,060 $ 4,002,339 $ 4,569,422 $ 4,989,379 $ 3,458,649 $ Covered-employee payroll $ 2,153,482 2,225,247 $ 2,056,534 $ 2,004,877 $ 1,976,550 $ Net OPEB liability as a % of covered payroll 215% 186% 222% 249% 175%Notes to Schedule:Changes of assumptions: Changes of assumptions and other inputs reflect the effects of changes in the discount rate each period. Discount rates used in each period are illustrated above.* GASB 75 requires presentation of the 10-year history of changes in the Net OPEB Liability. Only results for years since GASB 75 was implemented are shown in the table. 50 CITY OF FIREBAUGH SCHEDULE OF THE CITY’S PROPORTIONATE SHARE OF NET PENSION LIABILITY LAST 10 YEARS* AS OF JUNE 30, 2022 Proportion of the net pension
liability
Proportionate share of the net
pension liability Covered - employee payroll
Proportionate share of the net
pension liability as a
percentage of
covered-employee payroll Plan's fiduciary net position
Plan's fiduciary net position
as a percentage of the Total
Pension Liability
2015 0.04155% $ 1,026,968 $ 1,142,658 89.88% $ 4,258,380 80.57% 2016 0.04681% $ 1,284,149 $ 1,185,040 108.36% $ 4,422,483 77.50% 2017 0.04584% $ 1,592,387 $ 1,135,047 140.29% $ 4,509,211 73.90% 2018 0.04647% $ 1,831,727 $ 1,085,707 168.71% $ 4,859,986 72.63% 2019 0.04743% $ 1,787,565 $ 1,112,066 160.74% $ 5,465,496 75.35% 2020 0.03340% $ 1,337,483 $ 1,182,459 113.11% $ 5,679,947 80.94% 2021 0.04948% $ 2,102,085 $ 1,236,894 169.95% $ 6,192,635 74.66% 2022 0.06151% $ 1,167,960 $ 1,284,535 90.92% $ 7,750,225 86.90% Proportion of the net pension
liability
Proportionate share of the net
pension liability Covered - employee payroll
Proportionate share of the net
pension liability as a
percentage of
covered-employee payroll Plan's fiduciary net position
Plan's fiduciary net position
as a percentage of the Total
Pension Liability
2015 0.04123% $ 1,546,431 $ 799,827 193.35% $ 5,122,434 76.81% 2016 0.03571% $ 1,471,316 $ 692,501 212.46% $ 5,447,021 78.73% 2017 0.03579% $ 1,853,650 $ 692,040 267.85% $ 5,543,143 74.94% 2018 0.03484% $ 2,081,461 $ 683,756 304.42% $ 6,046,601 74.39% 2019 0.03472% $ 2,036,936 $ 726,367 280.43% $ 6,665,456 76.59% 2020 0.03458% $ 2,158,923 $ 740,988 291.36% $ 6,988,249 76.40% 2021 0.03498% $ 2,330,725 $ 771,654 302.04% $ 7,309,665 75.82% 2022 0.03565% $ 1,251,290 $ 978,789 127.84% $ 8,873,767 87.64% Miscellaneous
Safety
*Fiscal year 2014-15 was the first year of implementation, therefore only eight years are shown. Changes of Assumptions: None. 51 CITY OF FIREBAUGH SCHEDULE OF CONTRIBUTIONS LAST 10 YEARS* AS OF JUNE 30, 2022 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
Miscellaneous:
2015 $ 115,154 $ (115,154) $ - $ 1,142,658 10.85%2016 $ 200,112 $ (200,112) $ - $ 1,185,040 10.85% 2017 $ 178,195 $ (178,195) $ - $ 1,135,047 15.70%
2018 $ 194,343 $ (194,343) $ - $ 1,085,707 17.90%
2019 $ 195,432 $ (195,432) $ - $ 1,112,066 17.57%
2020 $ 224,323 $ (224,323) $ - $ 1,182,459 18.97%
2021 $ 257,851 $ (257,851) $ - $ 1,236,894 20.85%
2022 288,598 $ (288,598) $ - $ $ 1,284,535 22.47%
Safety:
2015 $ 145,022 $ (145,022) $ - $ 799,827 18.13%2016 $ 234,881 $ (234,881) $ - $ 692,501 33.92% 2017 $ 224,508 $ (224,508) $ - $ 692,040 32.44%
2018 $ 240,914 $ (240,914) $ - $ 683,756 35.23%
2019 $ 260,485 $ (260,485) $ - $ 726,367 35.86%
2020 $ 297,385 $ (297,385) $ - $ 740,988 40.13%
2021 $ 261,485 $ (261,485) $ - $ 771,654 33.89%
2022 $ 300,919 $ (300,919) $ - $ 978,789 30.74%
*Fiscal year 2014-15 was the first year of implementation, therefore only eight years are shown.
SUPPLEMENTAL ONLY INFORMATION
52 CITY OF FIREBAUGHCOMBINING BALANCE SHEET NON-MAJOR GOVERNMENTAL SPECIAL REVENUE FUNDS JUNE 30, 2022 Local Measure C Landscape
Gas Tax Transportation Funds Maintenance SB1 ARPA Total ASSETS
Cash and investments $ 243,777 $ 397,945 $ 800,674 $ 19,710 $ 216,306 $ 272,013 $ 1,950,425 Accounts receivable 19,357 - 20,401 - 28,411 - 68,169
Total assets 397,945 263,134 821,075 19,710 244,717 272,013 2,018,594 LIABILITIES AND FUND BALANCELiabilities
Accounts payable and accrued expense 10,987 225,718 24 3,156 150,000 35,942 425,827 Accrued salaries and benefits 1,312 2,202 8,865 430 - - 12,809 Total liabilities 227,920 12,299 8,889 150,000 3,586 35,942 438,636 Fund Balance
Restricted
Public ways and facilities 250,835 170,025 812,186 16,124 94,717 1,343,887 - Public safety programs - - - - - 236,071 236,071
Total fund balance 170,025 250,835 812,186 16,124 94,717 236,071 1,579,958 Total liabilities and fund balance 263,134 $ 397,945 $ 821,075 $ 19,710 $ 244,717 $ 272,013 $ $ 2,018,594 53 CITY OF FIREBAUGHCOMBINING STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE NON-MAJOR GOVERNMENTAL SPECIAL REVENUE FUNDS YEAR ENDED JUNE 30, 2022 Local Measure C Landscape
Gas Tax Transportation Funds Maintenance SB1 ARPA Total Revenue
Taxes and assessments $ - - $ - $ 61,821 $ - $ - $ 61,821 $ Intergovernmental 193,396 87,240 345,979 - 163,876 992,290 1,782,781 Charges for services 4,060 - - - - - 4,060
Investment income 175 179 401 106 - - 861
Total revenue 87,415 197,635 346,380 61,927 163,876 992,290 1,849,523 Expenditures
Current
Public ways and facilities 127,976 149,361 121,136 54,738 164,152 - 617,363 Community development - - - - - 284,967 284,967
Capital outlay 227,032 - 292,300 - - 471,252 990,584
Total expenditures 376,393 127,976 413,436 54,738 164,152 756,219 1,892,914 Change in Fund Balance (288,978) 69,659 (67,056) 7,189 (276) 236,071 (43,391) Fund Balance
Beginning of year, restated 459,003 181,176 879,242 8,935 94,993 - 1,623,349 End of year 250,835 $ 170,025 $ 812,186 $ 16,124 $ 94,717 $ 236,071 $ 1,579,958 $ 54 CITY OF FIREBAUGH
SCHEDULE OF NET REVENUE AVAILABLE FOR DEBT SERVICE
JUNE 30, 2022
Sewer Water
Operating Revenue
Charges for services $ 1,662,368 $ 1,840,892
Waste Discharge fees 15,114 -
Toma Tek Service and Reimbursement Revenue 73,306 -
Other revenue/(expenses) 26,525 368
Total Available Revenues 1,867,417 1,751,156
Operating Expense
Personnel 700,801 437,867
Utilities 58,306 298,351
Supplies and materials 35,885 114,174
Maintenance and operations 55,253 216,955
Contractual services 155,597 134,007
Other expenses 64,188 63,038
Total operations and maintenance 1,265,542 1,068,880
Nonoperating Revenue/(Expense)
Investment income 2,742 2,287
Total nonoperating revenue/(expense) 2,742 2,287
Total Net Revenue Available for Debt Service 604,617 684,563 Debt Service Requirements
2013 Water Revenue Refunding Bond - 124,698
2016 Water Refunding Bond - Series 2016A - 207,238
2016 Wastewater Refunding Bond - Series 2016A - 179,213 Total Debt Service 331,936 179,213
Net Revenue after Debt Service $ 272,681 505,350 $
Debt Service Coverage Ratio 3.82 1.82
Rate Stabilization Fund:
Beginning balance at July 1, 2021 $ - $ 135,000
Transfer to Water Enterprise Fund - -
Ending balance at June 30, 2022 - $ 135,000 $
Business-Type Activities - Enterprise Funds
BRYANT L. JOLLEY
CERTIFIED PUBLIC ACCOUNTANTS Bryant L. Jolley C.P.A.
Ryan P. Jolley C.P.A.
Darryl L. Smith C.P.A.
Luis A. Perez C.P.A.
Lan T. Kimoto
901 “N” STREET, SUITE 104 FIREBAUGH, CALIFORNIA 93622 PHONE 559.659.3045 FAX 559.659.0615 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 Firebaugh, 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 the City of Firebaugh, California, (the “City”) as of and for the year ended June 30, 2022, and the related notes to the financial statements, which collectively comprise City’s basic financial statements, and have issued our report thereon dated March 10, 2023.
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 City’s internal control. Accordingly, we do not express an opinion on the effectiveness of 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 and therefore, material weaknesses or significant deficiencies may exist that were not identified.
56 Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether 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.
March 10, 2023
BRYANT L. JOLLEY
CERTIFIED PUBLIC ACCOUNTANTS Bryant L. Jolley C.P.A.
Ryan P. Jolley C.P.A.
Darryl L. Smith C.P.A.
Luis A. Perez C.P.A.
Lan T. Kimoto
INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE FOR
EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE
REQUIRED BY THE UNIFORM GUIDANCE
To the Honorable Mayor and City Council
City of Firebaugh, California
Report on Compliance for Each Major Federal Program
Opinion on Each Major Federal Program
We have audited the City of Firebaugh’s (the City) compliance with the types of compliance requirements described in the OMB Compliance Supplement that could have a direct and material effect on the City’s major federal program for the year ended June 30, 2022. The City’s major federal program is identified in the summary of auditor's results section of the accompanying schedule of findings and questioned costs.
In our opinion, City of Firebaugh complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2022.
Basis for Opinion on Each Major Federal Program
We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Our responsibilities under those standards and the Uniform Guidance are further described in the Auditor’s Responsibilities for the Audit of Compliance section of our report.
We are required to be independent of City of Firebaugh and to meet our other ethical responsibilities, in accordance with relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on compliance for each major federal program. Our audit does not provide a legal determination of City of Firebaugh’s compliance with the compliance requirements referred to above.
Responsibilities of Management for Compliance
Management is responsible for compliance with the requirements referred to above and for the design, implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules, and provisions of contracts or grant agreements applicable to City of Firebaugh’s federal programs.
58 Auditor’s Responsibilities for the Audit of Compliance Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fraud or error, and express an opinion on City of Firebaugh’s compliance based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards, Government Auditing Standards, and the Uniform Guidance will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance requirements referred to above is considered material if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about City of Firebaugh’s compliance with the requirements of each major federal program as a whole.
In performing an audit in accordance with generally accepted auditing standards, Government Auditing Standards, and the Uniform Guidance, we:
Exercise professional judgment and maintain professional skepticism throughout the audit. Identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding City of Firebaugh’s compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances. Obtain an understanding of City of Firebaugh’s internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of City of Firebaugh’s internal control over compliance.
Accordingly, no such opinion is expressed.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that we identified during the audit.
Report on Internal Control over Compliance
A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance.
Our consideration of internal control over compliance was for the limited purpose described in the Auditor’s Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies in internal control over compliance. Given these limitations, during our audit we did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. However, material weaknesses or significant deficiencies in internal control over compliance may exist that were not identified.
59 Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, no such opinion is expressed.
The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose.
March 10, 2023
60 CITY OF FIREBAUGH
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
YEAR ENDED JUNE 30, 2022
Federal Agency or
Federal Grantor/Pass-through CFDA Pass-through Federal
Grantor/Program Title Number Number Expenditures
U.S. Department of Housing and Urban Development (HUD)
Community Development Block Grants/State's program
and Non-Entitlement Grants in Hawaii 14.228 17-CDBG-12016 260,138 $ Community Development Block Grants/State's program
and Non-Entitlement Grants in Hawaii 14.228 18-CDBG-12911 36,267 Community Development Block Grants/State's program
and Non-Entitlement Grants in Hawaii 14.228 20-CDBG-12000 2,262,894 Community Development Block Grants/State's program
and Non-Entitlement Grants in Hawaii 14.228 20-CDBG-CV1-030 18,500 Community Development Block Grants/State's program
and Non-Entitlement Grants in Hawaii 14.228 20-CDBG-CV2-017 23,448 Community Development Block Grants/State's program
and Non-Entitlement Grants in Hawaii 14.228 20-CDBG-CV1-3-2 18,900 2,620,147
Total U.S. Department of Housing and Urban Development (HUD) 2,620,147 U.S. Department of Transportation Highway Planning and Construction Passed through State of California Department of Transportation Highway Planning and Construction 20.205 STPL-5224(024) 12,939 Highway Planning and Construction 20.205 STPL-5224(025) 10,516 Highway Planning and Construction 20.205 CML-5224(023) 2,390 Highway Planning and Construction 20.205 CML-5224(026) 17,508 Highway Planning and Construction 20.205 CML-5224(027) 17,137 Total Highway Planning and Construction 60,490
Total U.S. Department of Transportation Highway Planning and Construction 60,490 U.S. Department of the Treasury
Passed through State of California Department of Finance Corona State and Local Fiscal Recovery Funds 21.027 N/A 756,220 Total Corona State and Local Fiscal Recovery Funds 756,220 Total U.S. Department of the Treasury 756,220
Total Federal Expenditures $ 3,436,857
Passed through California Department of Housing and Community Development
Total Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii
61 CITY OF FIREBAUGH
NOTES SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
YEAR ENDED JUNE 30, 2022
Note 1 – Significant Accounting Policies
The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all federal award programs of the City of Firebaugh, California (the City). Federal awards received directly from federal agencies as well as federal awards passed through other nonfederal agencies, primarily the State of California, are included in the SEFA. The City’s reporting entity is defined in Note 1 to the City’s basic financial statements.
Note 2 – Basis of Accounting
The accompanying SEFA is presented using the modified accrual basis of accounting for grants accounted for in the governmental fund types and the accrual basis of accounting for grants accounted for in the proprietary fund types, as described in Note 1 to the City’s basic financial statements. The information in the SEFA is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in, or used in the preparation of, the SEFA may differ from amounts presented in the basic financial statements.
Note 3 – Catalog of Federal Domestic Assistance (CFDA) Numbers The CFDA numbers included in the accompanying SEFA were determined based on program name, review of grant contract information, and the Office of Management and Budget’s Catalog of Federal Domestic Assistance.
Note 4 – Relationship to the Financial Statements
Expenditures of federal awards are reported in the City’s basic financial statements as expenditures/expenses in the General Fund, nonmajor special revenue funds, nonmajor capital project funds, and the enterprise funds.
Note 5 – Indirect Cost Rate
The City did not elect to use the 10% de minimus cost rate as covered in 2 CFR §200.414.
62 CITY OF FIREBAUGH
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
YEAR ENDED JUNE 30, 2022
A. Summary of Auditor’s Results
Financial Statements
Type of auditor’s report issued: Unmodified
Internal control over financial reporting:
Material weaknesses identified? Yes No
Significant deficiencies identified that are
not considered to be material weaknesses? Yes None reported Non-compliance material to financial
statements noted? Yes No
Federal Awards
Internal control over major programs:
Material weaknesses identified? Yes No
Significant deficiencies identified that are
not considered to be material weaknesses? Yes None reported Type of auditor’s report issued on compliance for
major programs: Unmodified
Any audit findings disclosed that are required to
be reported in accordance with 2 CFR
200.516(a)? Yes No
Identification of Major Programs
CFDA Number Name of Federal Program or Cluster
14.228 Community Development Block Grant/State’s
Program and Non-Entitlement Grants in Hawaii
21.027 Coronavirus State and Local Fiscal Recovery
Funds
Dollar threshold used to distinguish between
Type A and Type B programs: $750,000
Auditee qualified as low-risk auditee? Yes No
B. Findings – Financial Statements Audit
None noted.
C. Findings and Questioned Costs – Major Federal Award Programs Audit None noted.
63 CITY OF FIREBAUGH
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
YEAR ENDED JUNE 30, 2022
Summary Schedule of Prior Audit Findings
There were no prior year audit findings.
CITY OF FIREBAUGH
MANAGEMENT REPORT
FOR THE YEAR ENDED JUNE 30, 2022
TABLE OF
CONTENTS
Page
Required Communications 1 - 3
BRYANT L. JOLLEY
CERTIFIED PUBLIC ACCOUNTANTS Bryant L. Jolley C.P.A.
Ryan P. Jolley C.P.A.
Darryl L. Smith C.P.A.
Luis A. Perez C.P.A.
Lan T. Kimoto
901 “N” STREET, SUITE 104 FIREBAUGH, CALIFORNIA 93622 PHONE 559.659.3045 FAX 559.659.0615 To the Honorable Mayor and City Council
City of Firebaugh, 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 Firebaugh for the year ended June 30, 2022. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards and, if applicable, Government Auditing Standards and the Uniform Guidance, 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 May 10, 2021.
Professional standards also require that we communicate to you the following information related to our audit.
Significant Audit Findings
Qualitative Aspects of Accounting Practices
Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by City 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 2022. 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.
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. 2 Management’s estimate of the net pension liability and Net OPEB 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, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, 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 our audit.
Management Representations
We have requested certain representations from management that are included in the management representation letter dated March 10, 2023.
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 Firebaugh’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 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 Firebaugh’s auditors.
However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention.
3 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 Firebaugh and is not intended to be, and should not be, used by anyone other than these specified parties.
Very truly yours,
March 10, 2023
MEETING MINUTES
The City CounciVSuccessor Agency of the City of Firebaugh Vol. No.23103-06
Location of Meeting
Date/Time:
CALL TO ORDER
ROLL CALL
Andrew Firebaugh Community Center
1655 L3th Street, Firebaugh,CA 93622
March 6,2023/6:00 p.m.
Meeting called to order by Mayor Perez at 6:00 p.m
Mayor Felipe Perez
Mayor Pro Tem Elsa Lopez
Council Member Freddy Valdez
Council Member Silvia Renteria
Council Member Brady Jenkins
ABSENT:
OTHERS: City Attorney James McCann; City Manager Ben Gallegos; Deputy Clerk, Rita Lozano; Public Works Director, Michael Molina; Finance Director, Pio Martin; Fire Chief John Borboa; City Clerk, Amanda Fleming; City Engineer, Mario Gouveia; Hector Marin, Kenia Cruz, Forrest Medley, Raymundo Gamino, Salus Gamino, Antonio Verduzco, Felipe Cortes, Efren Mendoza, Maria Mendoza, Femando Campa, Christian Gutierrez, Maria Gutierrez, Cttaciela Troncoso, Lupe T., Juan Ramirez, Manuel Ramos, Lorenzo Torre, Roberto Andrade, Juan Trejo& others.
INVOCATION: Pastor Bob of FIREBAUGH-MENDOTA METHODIST CHURCH PLEDGE OF ALLEGIANCE Council Member Valdez led pledge of Allegiance.
PRESENTATION: None
PUBLIC COMMENT
None
CONSENT CALENDAR
1. APPROVAL OF MINUTES - The Citv Council reeular meetine on Februarv 6. 2023.
Motion to pulled agenda #12 of the minutes from February 6, 2023, by Council Member Valdez. Council Memher Valdez stated his concern with the qnnouncement of agenda #12 at the meeting being dffirent from the presented minutes. City Attorney reported the presented minutes reflects the legal/proper action taken by council at the meeting, according to further research of Robert's Rules of Order. Deputy City Clerk added, "Minutes are not fficial until Council approves them.
Motion to approve minutes by council member Lopez, second Council Member Renteria; minutes failed by a 2-3 vote.
Council Members Valdez, Jenkins & Perez-voted no.
PUBLIC HEARING: None
Motion to move agenda item #6 before agenda # 2 and other items by Council Member Valdez, second by Council Member Jenkins, motion passed by 5-0 vote.
Motion to take a recess to relocqte meeting to accommodate the present residents @ 6:29 pm by Council Member Valdez, second by Council Member Jenkins, motion passed by 4-1 vote. Lopez - no.
Motion to continue to open meeting @ 6:39 pm by Council Member Valdez, second by Council Member Jenkins, motion passed by 5-0 vote.
City Council Minutes
March 6.2023
NEW BUSINESS
6. UPDATE ON ORDINANCE NO. 21-04 - AN ORDINANCE O[' THE CITY COUNCIL OF THE CITY OF F'IREBAUGH REPEALING SECTIONS 9-1.1. 9-1.2. 9-1.3. AND 9-1.4 OF' CHAPTER 9 TTRAILERS AND TR,{ILER PARKSI OF TIIE MUNICIPAL CODE. REPLACING THE HEADING OF CHAPTER 9 WITH THE TITLE (MOBILE HOME PARKS ACT'. AND ADDING SECTIONS 9-1.1 THROUGH 9-1.11 RELATING TO
THE ASSUMPTION OF RESPONSIBILITY OF' ENFORCING THE MOBILE HOME PARKS ACT AND SPECIAL OCCUPANCY PARIG ACT OF THE CALIFORNIA HEALTH AND SAFETY CODE.
Police Chief Raygoza, along with several residents stated their concems, problems and issues with the City taking over from the State, Code Enforcement matters.
Motion to not continue with the second reading of Ord. No. 21-04 by Council Member Lopez, second by Council Member Jenkins, motion passed by 5-0 vote.
Motion to take a recess to relocate meeting to council chambers @ 7:27 pm by Council Member Valdez' second by Council Member Renteria, motion pessed by 4-1 vote. Lopez- no.
Motion to continue to open meeting @ 7:35 pm by Council Member Valdez, second by Council Member Jenkins' motion passed by 5-0 vote.
2. THE CITY COUNCIL OF THE CITY OF FIREBAUGH TO CONSIDER USE OF THE RODEO GROUNDS AND WAIVER OF RENTAL FEES BY FIREBAUGH-MENDOTA METHODIST CHURCH. FOR A DINNER DANCE ON MARCH 18.2023.
Motion to epprove waive of fees, and provide a list required items for facility use, such as: Certificate of fnsutance, processing fee, cleaning deposit, alcohol License from Alcohol Beverage Control were announced by Council Memher Jenkins, second by Councit Member Lopez, motion passed by 3-2 vote. Council Members Renteriu & Valdez-voted no.
3. RESOLUTION NO. 23-07 - A RESOLUTION OF' THE CITY COUNCIL OF THE CITY OF F'IREBAUGH
APPOINTMENT OF CITY MEMBERS TO THE SPECIAL CITY SELECTION COMMITTEE OF'TIIE SAN JOAOUIN VALLEY AIR POLLUTION CONTROL DISTRICT GOVERNING BOARD.
Motion to approve Res. No. 23-07 by Council Memher Vald.ez, second by Council Member Jenkins, motion passed by 5-0 vote.
4. GOVERNMENTS TO RAISE REVENUES FOR GOVERNMENT SERVICES.
Motion to approve Res. No. 23-08 by Council Member Valdez" second by Council Member Lopel,, motion passed by 5-0 vote.
5. RESOLUTION NO. 23.09 - A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF FIREBAUGH ACCEPTING BID AND AWARDING CONTRACT TO TERRA WEST CONSTRUCTION.INC. F'OR THE 22123
CONCRETE IMPROVEMENTS AND STREET REHABILITATION PROJECT AND AUTHORIZING THE CITY MANAGER TO EXECUTE THE AGREEMENT.
Motion to approve Res. No. 23-09 by Council Member Lopez, second by Council Member Vsldez, motion passed by 5-0 vote.
7. THE CITY COUNCIL OF'THE CITY OF'FIREBAUGH TO CONSIDER AND DISCUSS THE DEDICATION OF THE FIREBAUGH FIRE DEPARTMENT TO THE BORBOA FAMIL)'.
Motion to rescind vote from the previous meeting by Council Member Renteria, second by Council Membet Lopez, motion passed by 5-0 vote. Council's direction is to present a dedication plaque at a future meeting.
City Council Minutes
March 6,2023
8. THE CITY COUNCIL OF THE CITY OF FIREBAUGH TO CONSIDER AND DISCUSS THE SELECTION OF A SOLAR COMPANY FOR THE NEW POLICE DEPARTMENT. FIRE STATION AND VFW HALL.
Presentations by Syserco Energy Solutions, the presenting companies addressed Inc. & SiteloglQ's Central Valley Local Government Energll Team and any questions or comments.
Consensus of the Council is to proceed with SiteloglQ's.
STAFF REPORTS
D Potice Chief SaI Raveozq - property vandalism is no longer a problem, four vehicle thefts on the northside of town. ) Public ll/orks Director. Michael Molins - waiting to strip the street as Council Member Perez requested until better weather allows. Street Sweeper is down but should be operating again soon, Eppler's will place a bid, staff has been monitoring the levees and water release flows & helping with change orders at the new Police Station, to save costs. Zozaya improvements scheduled to be complete by mid-month depending on the weather.
D Citv Manager. Ben Galleeos - attending Public Works Conference held by the League of Cities, working on the solar project. Provided staff lunch for Employee Appreciation Day on Friday, invoice should be on next statement.
Y Citv Eneineer Mqrio Goaveia - bids for the Wastewater Treatment Plant project were higher than Engineer's Report, city will seek additional funding, project will be in the millions.
Y Denutv Citv Clerk, Rita Lozsno - Las Deltas School District is requesting a joint meeting, please RSVP to me as soon as possible. Submit your Form 700 before the deadline to avoid fines, members that have served on COG committees, need to complete a Form 700 for each committee served.
D Finqnce Director. Pio Martin - hoping to present audit report March 20th, working on the budget for next Fiscal Year, attended a conference with Acct Tech Flores at the end of January. I would like to take a different staff member for training.
Y Citv Attornev. Jsmes McCann - nothing to report.
Y Council Member Lonez - nothing to report.
PUBLIC COMMENTz None
Motion to enter close session at 9:16 pm by Council Member Valdez, second by Council Member Jenkins, motion passes by a 5-0 vote.
CLOSED SESSION
9. Government Code Section 54956.9(dX2) - Conference with Legal Counsel - Anticipated Litigation Significant Exposure to Litigation - One potential case
10. Government Code Section 54957.6.
CONFERENCE WITH LABOR NEGOTIATORS: ALL REPRESENTED & I.INREPRESENTED EMPLOYEES City Negotiator: Ben Gallegos
Employee Organizations: Police & Public Works bargaining units and all unrepresented positions.
Motion to enter open session at 11:55 pm by Council Member Valdez, second by Council Member Lopez, motion passes by a 5-0 vote.
ANNOUNCEMENT AFTER CLOSED SESSION: No qction taken, nothing to report.
ADJOURNMENT
Motion to adjoarn at 11:57 pm by Council Member ValdeA second by Council Member Lopez, motion passes by a 5-0 vote.
REPORT TO CITY COUNCIL
MEMORANDUM
AGENDA ITEM NO:
COUNCIL MEETING DATE: March 20,2023
SUBJECT: Warrant Register Dated: February 1,2023 - February 28,2023 RECOMMENDATION:
In accordance with Section 37202 of the Government Code of the State of California there is presented here with a summary of the demands against the City of Firebaugh covering obligations to be paid during the period of:
FEBRUARY 1,2023 - FEBRUARY 3I, 2023
Each demand has been audited and I hereby certify to their accuracy and that there are sufficient funds for their payment as of this date.
IT IS HEREBY RECOMMENDED THE CITY COUNCIL
APPROVE THE REGISTER OF DEMANDS AS FOLLOWS:
GENERAL WARRANTS ..
PAYROLL WARRANTS...
.........# 43933 - #44066
.........# 1t956 - #71977
$ 1.1 16.934.31
$ t49.840.02
TOTAL WARRANTS.......... ....... $ 1,266,774.33
CITY OF FIREBAUGH ACCOUNTS PAYABLE
WARRANTS FEBRUARY 1,2023- FEBRUARY 28,2023
Check
Number
43933
Check
Date Name
21 3 I 2023 ACCREDITED SECURITY
Net
Amount Description
349.95 PD TASER EQUIPMENT
$ 84.70 CITY CALENDARS/LISTINGS
$ 225.75 ASPHALT PATCH
$
43936 21312023 AMAZON CAPITAL SERVICES
Check Total: S 358.82
43937 2I3I2O23ARMSTRONG'SPETWORLD $ 140.70 K9KONADOGFOOD 43934 2/312023 IJ-A
43935 21312023ALERT-O-LITE,INC.
43938 21312023 AT&T MOBILITY
43939 213/2023 AT&T
$
$
s
217.50 PD.SAMSUNG BAR PLUS
63.56 PD-IPHONE CASE
77,76 PD.SEALINGTAPE
$ 1,370.00 PD INTERNET AND CELLPHONE
$ 847.49 CITY HALL/PWCOUNCIL CELL
Check Total: $ 2,217.49
$ 926.89 ALL DEPT INTERNET/TELEPHONE
$t I.O4 l.J-L DEPT TELEPHONE
Check Total: $ 1,947.93
43940 2/312023 SEBASTIAN s 59.95 SENIOR CENTERALARM SYSTEM $ 894.98 SENIOR CENTER FIRE ALARM
Check Total: $ 954.93
43941 2/312023 CALIF WATER ENVIRONMENT A $ 3O2.OO MEMBERSHIP/CERTIFICATION 43942 213/2023 FERNANDO CAMPA $ 3OO.OO HEALTH INSURANCE STIPEND 43943 2/312023 ALIX STEPHANIE CHACON $ 3OO.OO HEALTH INSURANCE STIPEND 43944 2/312023 CINTAS CORPORATION $ 696.74 MEDICAL SUPPLIES ALL DEPT 43945 2/312023 CITY OF FRESNO $ 97.00 POLICE ELECTROMC WEAPON 43946 2I3I2O23COOK'SCOMMI.INICATIONS 665.27 PD RADIO/LABOR 2,032.09 POLICE OFFICER RADIOS
Check Total: $ 2,697.36
43947 21312023 CORBIN WILLITS SYSTEMS $ 1,094.06 ADMINISTRATION C/W SERVICE 43948 21312023 CENTRAL VALLEY TOXICOLOGY $ 4O.OO ALCOHOL ANALYSIS 43949 21312023 D &LREFRIGERATION, LLC $
$
$
149.00 SENIOR CENTER A/C TINIT RE
CITY OF FIREBAUGH ACCOUNTS PAYABLE
WARRANTS FEBRUARY 1,2023- FEBRUARY 28,2023
Check
Number
43950
43953
43954
439ss
43956
43957
43958
43951 21312023 DEPARTMENT OF ruSTICE
43952 21312023 ENGIE SERVICES U.S
Check
Date Name
21312023 DATA TICKET INC.
2t3/2023
2t312023
21312023
213/2023
2/312023
Net
Amount DescriPtion
68.00 CITATION PROCESSING DEC2O22
2IO.OO BLOOD ALCOHOL ANALYSIS
8,593.29 M&V FEES YEAR 3 JAN23-DEC
9,877.67 YEAR FEES JAN23-DEC23
18,464.96
84s.69
162.52
97.13 3,625.00
1,666.66
$
$
$
$
Check Total: $
ESAFETY SUPPLIES,INC. $
FRESNO COI-]NTY TREASURER $
FRESNO OXYGEN $
GENERAL CODE $
GOLDEN ONE CREDIT LINION $
LARGE/XL GLOVES
ACCESS FEES DECEMBER 2022
PW-SHOP
CODE ANALYSIS/COMPOSITION
JOHN BORBOA MONTHLY STIPEND
729.20 XMAS PARADE/PARKS/STREET
IO.8O TOOLBAG
400.61 NEW PD BUILDING MATERIAL
343.00 PUBLIC WORKS SUPPLY
Check Total: $ 1,483.61
43959 213/2023INTERGRATED DESIGNS BY S 5,570.00 FIREBAUGH POLICE STATION 43960 21312023 BRADY JENKINS $ 315.00 MONTHLY STIPEND ATTENANCE 43961 21312023 KER WEST,INC. DBA $ 1,670.00 PUBLIC NOTICE TO BIDDERS 43962 2I3I2O23KIMBALL-MIDWEST 38.55 CLAMPS
43963 21312023 L.A.W PUBLICATIONS 899.00 POLICE OFFICER/DISPATCH 43964 213/2023 RODDY A. LAKE 251.59 POLICE MEDICAL RETIREE 4396s 2/312023 SAMPSON LEE 3OO.OO HEALTH INSURANCE STIPEND 43966 21312023 RACHEL LOPEZ 3OO.OO HEALTH INSURANCE STIPEND 43967 213/2023 SANDRAJ. MARQUEZ 3OO.OO HEALTH INSURANCE STIPEND $
21312023 HOME DEPOT CREDIT SERVICE
$
$
$
$
$
$
43968 2I3I2O23MID-VALLEYDISPOSAL 85.00 WATER TREATMENT PLANT
CITY OF FIREBAUGH ACCOUNTS PAYABLE
WARRANTS FEBRUARY 1,2023- FEBRUARY 28,2023
Check
Number
43968
Check
Date Name
21 3 I 2023 MID-VALLEY DISPOSAL $
Check Total: $ 181.08
43969 21312023 PACIFIC GAS & ELECTRIC $ 28,270.13 ALL DEPT #7355932148-l 43s70 2t3t2023 prTNEy BOWES #8000-9090- $ 572.4r POSTAGE REFILL 01102123 43971 2I3I2O23SALVADORRAYGOZA $ 3OO.OO HEALTH INSURANCE STIPEND 43972 21312023 SILVLA. RENTERIA $ 315.00 MONTHLY STIPEND ATTENDANCE 43973 21312023 SAN JOAQIIIN VALLEY $ 290.00 23124 ANNUAL PERMITS TO O 43974 21312023 ruANPEDRO SANCHEZ S 3OO.OO HEALTH INSURANCE STIPEND 43975 21312023 CEASAR SIERRAS $ 3OO.OO HEALTH INSURANCE STIPEND 43976 21312023 SILVAFORD MADERA $ 4I4.22 PW FORD F15O SERVICE 43977 21312023 SMART SOURCE LLC $ 243.59 W2A{EC 1099 MISC 43978 21312023 SWRCBACCOLINTINGOFFICE $ 5,173.14 WATERSYSTEMANNUALFEES Net
Amount Description
96.08 1325 0 STREET
43979 21312023 STATE FOODS SUPERMARKET $
$
20.12 PD-FOOD DURIING TOY GIVEA
21.13 SEMOR CENTER NAPKINS
Check Total: $ 4t.25
43980 21312023 SURVEILLANCE INTEGRATION $ 706.42 POLTCE DEPT CAMERA SYSTEM 4398t 21312023 JACQUELINE TABARES $ 3OO.OO HEALTH INSURANCE STIPEND 43982 21312023 TECH MASTER MANAGEMENT 4O.OO PD PEST CONTROL 4O.OO PD PEST CONTROL
15O.OO CITY HALL/PWSENIOR CTR
Check Total: $ 230.00
43983 21312023 TED'S AG. SERVICE $ 32O.OO RESET CARD READERFUEL 43984 2I3I2O23TELSTARINSTRUMENTS $ 1,346.00 WWTP-SERVICEPERFORMED 43985 21312023 THOMASON TRACTOR COMPAN} $ 56.10 CHAIN LOOPIBAR ST (1.06) CREDIT
27.86 PW-OL
9,71 TRIMMER LINE
$
$
$
$
$
$
CITY OF FIREBAUGH ACCOUNTS PAYABLE
WARRANTS FEBRUARY 1,2023- FEBRUARY 28,2023
Check
Number
4398s
43991
43992
43993
43994
43995
21312023
213/2023
21712023
2t812023
2t912023
Check Total: $ 98.75
43986 21312023 THOMSON REUTERS - WEST $ 328.24 PD-SUBSCRIPTION PRODUCT 43987 2t3t2023 U.S. BANK EQUTPMENT FrNAN $ 468.81 RNT/LEASE EQTIIP ll20-212 43988 21312023 U.S. POSTMASTER $ 1,062.60 UTILITYBILLINGFEBRUARY 43989 21312023 ALFRED VAI,DEZ $ 315.00 MONTHLY STIPEND ATTENDANCE 43990 2t3t2023OLTVTAETCHEGOTNBETTRY $ 72.18 MQCUSTOMERREFLTND Check
Date Name
21312023 THOMASON TRACTOR COMPANI $
Net
Amount Description
6.14 BLUE BOOTS
96.87 MQ CUSTOMER REFLTND
1.44 MQ CUSTOMER REFLIND
60,799.18 ME CHECK JANUARY 2023
111,7 42.91 PAYROLL ENDING O2IO3I2O23
24.70 FD-PHONE CASE
28.05 FD-OXYGEN CYLINDER TANK
79.91 BULK UNLEADED GASOLINb
1,179.35 BULK UNLEADED GASOLINE
903.30 BULK LINLEADED GASOLINE
JOHN JONES $
STEFANY OSEGUERA CHACON $
CITY OF FIREBAUGH $
CITY OF FIREBAUGH $
AMAZON CAPITAL SERVICES $
$
Check Total: $ 52.75
43996 21912023 AXCES INDUSTRIAL SUPPLY $ 593.87 CLEAR LINE/GRANULAR SEWER 43997 21912023 BIG G'S AUTOMOTryE CENTER $ 25.91 2 WIPERS PD 43998 21912023 FRESNO COUNCIL OF GOVERNM 885.80 FRESNO COG STAFF TIME 3,616.24 PLACEWORKS CONTRACT
2,818.00 PLACEWORKS CONTRACT
921.91 PLACEWORKS CONTRACT
CheckTotal: $ 8,241.95
43ggg 21912023 EMMETT'S EXCAVATION INC. $ 151,658.00 CDBG WATERLINE REPLACEMENT 44OOO 2/912023 GRAINGER,INC. 56.83 PHOTOCONTROL TURN-LOCK 153.12 PHOTOCONTROL TURN LOCK
Check Total: $ 209.95
$
$
$
$
$
$
$
$
$
44OOT 21912023GUTHRIEPETROLEUM,INC
CITY OF FIREBAUGH ACCOUNTS PAYABLE
WARRANTS FEBRUARY 1,2023- FEBRUARY 28,2023
Check
Number
44001
Check
Date Name
21912023 GUTHRIE PETROLEUM, INC.
Net
Amount
1,899.88
2,r34.23
2,046.66
1,166.79
Description
BULK DIESEL FUEL
BULK DIESEL FUEL
BULK UNLEADED GASOLINE
BULK LINLEADED GAS OLINE
BULK UNLEADED GASOLINE
FA HOSE
ARMORED 3WR CONNECTOR
PLATED CAI{RIAGE/HEX NUT
AIR FILTER
BLEACHIPAINT ROLL
MARKING TAPE WHITE
SPRAYPAINT
TEFLON TAPE
SPRAY PAINT
TRUFUEL
WATER SOFTNER CRYSTAL
HYDRO COUPLER
FAIR LAWN
AA BATTERIES
PD-TROWEL
CURTIS KEYS
REDUCER/ELBOW
NUT/CAPSCREW
AA/BRROM
O-RING
GORILLA TAPE
PLATED CARRIAGE
BAR&CHAIN OIL
$
$
$
$
$ 1 453.s4
Check Total: $ 10,863.66
44002 2I,I2O23 HANKIN SPECIALTY ELEVATOR $ 650.00 SEMI-ANNUAL MAINTENANCE 44003 21912023 KTS SERVICES OF NORTHERN $ 4,420.80 SHORTEL SUPPORT 1YEAR 44004 21912023 PACIFIC TENT & AWNING $ 331.55 NYLONFLAGS 44005 21912023 PECK'S PRINTERY $ 2,137.91 WINDOW ENVELOPES WPRESORT 44006 21912023 SILVIARENTERIA 165.00 REIMBURSEMENT ROOM STAY
48.02 REIMBURSEMENT GAS PURCHASE
Check Total: I 213.02
44007 21912023 CLAUDIA SOLIS $ 21O.OO FACEBOOK JANUARY 2023 $
$
44008 21912023 THARP'S FARM SUPPLY $
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
52.32 rt.22
25.r0
2t.90
25.29 3.40
13.60 7.77
28.29 59.93
48.93 7.18
18.79 9.29
20.14 2.rs
12.07 s.83
45.23 2.25
16.38 2.5r
7.29
CITY OF FIREBAUGH ACCOUNTS PAYABLE
WARRANTS FEBRUARY 1,2023- FEBRUARY 28,2023
Check
Number
44008
Check Total: $ 1,175.80
44009 21912023 TOSTED ASPHALT INC
44010 2/912023 U.S. BANK EQUIPMENT FINAN $
Description
RUBBER GLOVES
RESPIRATOR CARTRIDGES
PIPE
WHITE HEATER
GLOVES
TEFLON/PIPE/COUPLER
COUPLER
LENS KIT/DISCONNECT FLARE
COUPLER
COUPLER/PIPE
PVC PIPE
GLOVES
SCREW CLEVIS
SPRAY PAINT
ELBOWMALE ADAPTER/HEX NUT
PROPANE
CURTIS KEYS
AA BATTERIES
CLAMP
LIGHT BULB
PRIMER PURPLE/CEMENT GRAY
NIPPLE SCHEDULE/ADAPTER
GLOVES ATLAS/HAND PUMP
GASKET CAM-LOC
ADAPTER FEMALE/COUPLING
COUPLING/ADAPTER
GLOVES ATLAS
SENIOR CENTER-TONERS
PARKS-GARBAGE BAGS
BASKETBALL REPLACEMENT
PD-PAPER SHOOTING TARGETS
PARK-TRIMMER RECOIL
Check
Date Name
21912023 THARP'S FARM SUPPLY
Net
Amount
s 4.96
$ 26.08
$ s0.53
$ 63.48
$ 18.01
$ 21.29
$ 8.80
$ 53.70
$ s7.87
$ 20.14
$ 36.71
$ 16.19
$ 8.63
$ 29.37
$ 186.72
$ 9.28
$ 4.30
$ 25.s9
$ 26.61
$ 60.68
$ 5OO.OO WATER METER RENTAL DEPOSIT
$
565.78 RNT/LEASE EQUIP
524.t9 RENT/LEASE EQUIP
Check Total: $ 1,089.97
44OII 211612023 AGRI-VALLEY IRRIGATION LL $
$
$
$
$
$
$
32.29 27.05
54.45 1.50
t3.r2
t7.59
29.98 Check Total: $ 175.98
44012 211612023 AMAZON CAPITAL SERVICES $
$
$
$
s
485.77
43s.80
54.63 6r.53
14.90 Check Total: $ 1,052.63
CITY OF FIREBAUGH ACCOUNTS PAYABLE
WARRANTS FEBRUARY 1,2023- FEBRUARY 28,2023
Check
Number
44013
Check
Date Name
211612023 ARDENT GENERAL INC.
Net
Amount Description
$ 163,880.27 FIREBAUGH POLICE STATION
44014 211612023 ARMSTRONG'S PET WORLD $ 63.86 K9 KONA DOG FOOD 44015 211612023 AT&T $ 929.44 IJ-L DEPT INTERNET /TELEPHONE 44016 211612023 BSK & ASSOCIATES,INC. 86.50
494.50
226.7s
214.00
112.00
4s2.00
i54.50
86.50 588.00
74t.00
10s.64
214.00
443.50
r90.62
154.50
154.50
r05.64
190.62
265.02
214.00
Check Total: $ 5,193.79
44017 211612023 COLLINS & SCHOETTLER $ 1,102.50 CITYPLANNING JANUARY2023 44018 2lt6/2023COMCAST $ 712.87 PD INTERNET #981037230
44019 211612023 COMMI-INITYMEDICAL CENTER $ 175.00 DEC22LEGALBLOOD DRAW $
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
LAB ANALYSIS
LAB ANALYSIS
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LAB ANALYSIS
LAB ANALYSIS
LAB ANALYSIS
LAB ANALYSIS
LAB ANALYSIS
LAB ANALYSIS
LAB ANALYSIS
LAB ANALYSIS
44020 211612023 CENTRAL VALLEY TOXICOLOGY $
$
Check Total: $ 225.00
44021 2IT612023 DEPT. OF TRANSPORTATION $ 932.88 SIGNALS & LIGHTING OCT22- 44022 211612023 DEPARTMENT OF JUSTICE
I85.OO PD-DRUG SCREENING
4O.OO PD-ALCOHOL SCREENING
I79.OO JANUARY 2023 FINGERPRINTS
175.00 JANUARY 2023 BLOOD ALCOHOL
$
$
Check Total: $ 354.00
CITY OF FIREBAUGH ACCOUNTS PAYABLE
WARRANTS FEBRUARY 1,2023- FEBRUARY 28,2023
Check
Number
44023
Check
Date Name
21t612023 EMERGENCY VEHICLE EQUIPME $
Net
Amount Description
172.77 PD MEGA THIN LIGHT HEAD
44024 211612023 FIRBAUGH MUSIC BOOSTERS $ 1,2OO.OO CLEANING SERVICES 22'ROLINDUP 44025 211612023 FIREBAUGH HARDWARE COMPA $
CheckTotal: g 201.42
FAUCET BATHROOM
DRY WALL SCREWS
PAINT ROLLERPACK 3
SCREEN MOLDING
DOG FOOD
PD-RADIAL PATCH
BACKHOE-TUBE/REPAIR
FD-TUBE/TIRES
PD-RADLA.L PATCH
TIRES/VALVE STEM PW #38
PD#5 RADIAL PATCH
$
$
$
$
97.t6
8.20 10.79
5.39 79.88
44026 211612023 FRESNO COTINTY TREASURER
Check Total: S 2,347.80
44027 211612023 JOHNSON FIRE PROTECTION, $ 2,761.00 NEW PD STATION LABOR/MATE 44028 211612023 LEAGUE OF CA CITIES SSJVD $ 5,422.00 MEMBERSHIP DTIES CALENDAR 44029 211612023 LOZANO SMITH ATTORNEYS AT
2,054.00 PD PERISHABLE SKILLS TRAI
162.52 ACCESS FEES JANUARY 2023
13T.28 23-PRISONER PROCESSING
4,870.08 GENERAL LEGAL MATTERS JAN22
2,074.06 PITCHESS MOTIONS JANUARY
4,47 5.50 PERSONNEL MATTERS JANUARY
123.25 COMPLAINT REVERSE VALIDATE
$
$
$
$
$
$
$
CheckTotal: $ t1,542.89
44030 211612023 MANUELS TIRE SERVICE,INC
Check Total: $ 2,764.86
44031 211612023 NORTHERN CALIFORNIA'S EME $ 4,937.84 NEW PD PATROL CAR T]NIT#s $
$
$
$
$
$
24.26 300.26
r,498.24
24.26 893.58
24.26 44032 211612023 PACIFIC GAS & ELECTRIC 963.99 TOMA TEK #67 s9522333-9 270.51 SENIOR CENTER ELECTRIC
$
$
Check Total: $ 1,234.50
Check Total: $ 803.85
398.94 NO WINDOW ENVELOPES BLUE
404.91 SEPTIC DUMPING INVOICES
$
$
44033 211612023 PECK'S PRINTERY
CITY OF FIREBAUGH ACCOUNTS PAYABLE
WARRANTS FEBRUARY 1,2023- FEBRUARY 28,2023
Check
Number
44034
Name
4403s 2lt6/2023 QUILL CORPORATION
44036 21t612023RSG,INC.
44037 211612023 SHEILA GARCIA
44038 211612023 SMART SOURCE LLC
44039 211612023 THARP'S FARM SUPPLY
Net
Amount Description
5,479.99 PD-gMM REM AMMO
Check
Date
2lt6/2023 PROFORCE $
Check Total: $ 535.03
EXIT SIGNS-CITY HALL
EXIT SIGN SPANISH
MAT FOR PIO.WATER HOG CLA
CITY HALL-AIRWICIVENVELOPE
CITY HALL-OFFICE SUPPLIES
RITA-COPOYHOLDERA{OTEBOOK
FY 22-23 SUCCESSOR AGENCY
SB 34I REPORT FY22-23
FY 22-23 SUCCES SOR AGENCY
SB 341 REPORT FY22-23
RSG2886-SB341 REPORT FY22
RSG287O-FY22.23 SUCCESSOR
TAPE DISPENSER
NYLON COUPLER
PHOTOELECTRIC CONTROL
PHOTO CONTROL
SCHEDULE BUSH
WORK BOOT
DRILL BIT
WEDGE ANCHOR
SNPA LINK
CLEAR TAPE
CUTOFF BLD
CHAIN/FLATWASHER/HEX NUT
NUTS
WEDGE ANCHOR/HEX NUT
DRILL BIT
ANCHOR/SCREWS NEW FIRE DEPT
PIPE TEE/NIPPLE
BATTERY
AA BATTERIES
HEADLAMP
OSHA ORANGE
CAP SCREWAIUT/FLATWASHER
$
$
$
$
$
$
20.29 19.41
96.09 37.43
299.67
62.14 $
$
$
$
$
$
900.00
432.s0
7t2.50
3,568.75
75.00 862.50
Check Total: $ 6,551.25
16.08 21.57
9.t2
32.38 5.27
r27.58
8.58 3.24
3.55 4.63
t4.64
8.l6
14.25 3.58
4.86 6.81
19.52 t33.78
18.57 37.78
t2.30
24.34 s 150.00 CASE#22-0002266 LAB DRAW
$ 779.18 UTILITY LASERREMINDERNO
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
CITY OF FIREBAUGH ACCOUNTS PAYABLE
WARRANTS FEBRUARY 1,2023- FEBRUARY 28,2023
Check
Number
44039
Check
Date Name
211612023 THARP'S FARM SUPPLY
Net
Amount
$ 2.1s
$ 1.13
$ t4s.77
$ 62.01
$ 32.39
$ 13.50
$ 65.6s
$ 27.2r
$ 17.23
$ 29.96
$ 10.19
$ 43.3s
$ (1.58)
$ 7.67
$ 32.0s
$ s.07
$ s.38
$ 12.1s
$ 40.6s
$ 17.09
$ 7.14
$ 7.99
$ 9.83
$ 0.6s
$ 3.40
$ 38.73
$ 44.16
$ 18.1s
$ 31.64
$ 12.48
$ 9.99
$ ss.20
$ (22.16)
$ 9.83
$ 2l.08
$ 15.06
$ 70.0s
$ 1s.17
Description
CURTIS KEYS
BUNA GASKET
RED G.P. HOSE
LAG SCREWFLATWASHER
ELBOw/SLEEVEA{IPPLE
SMILL BASTARD
ANT&ROACH KILLER/WINDEX
CUTTING TI
SCREW CLEVIS
5 POINT BLADE
SCREW CLEVIS
BLACKTIES
RETURN SCREW CLEVIS
IGNITOR KIT
WALL SCRAPER/CAULKING GTIN
CORNER BRACE
SCREW ASSORTMENT CITY HALL
TAP 3/8
BUSHING/REDUCED DRILL
MASTER LOCKS
SAFETY GLASSES
CABLE CLAMP
COVERALLS
LAG SCREW
MASONARY BIT
VOLTAGE TESTER
FEMALE COUP
TUBING BENDER
STEEL DUSTPAN
SAFETY GLASSES
5 POINT BLADE
ALUM. SHANK
COUPLING/HOSE SHANK RETURN
COVERALLS
CAP S CREWHEX NUT/FLATWASH
GALV. PIPE
YELLOW PAINT MARKER
MAPPRO GAS
Check Total: $ 1,448.00
$
$
$
tt6.57 SHOP
23,83 COMMLINITY CENTER
19.43 CITYHALL
41.03 SENIORCENTER
44040 211612023 LINIFIRSTCORPORATION
nage ro$ot re
CITY OF FIREBAUGH ACCOUNTS PAYABLE
WARRANTS FEBRUARY 1,2023- FEBRUARY 28,2023
Check
Number
44040
Net
Amount
$ 115.82
$ 23.08
$ 18.68
s 40.28
$ 1 15.82
$ 23.08
$ 18.68
$ 40.28
$ 115.82
$ 23.08
$ 18.68
$ 40.28
Check
Date Name
2I I 6 12023 TINIFIRST CORPORATION
Check Total: $ 794.44
Description
SHOP
COMMUNITY CENTER
CIT HALL
SEMOR CENTER
SHOP
COMMTINITY CENTER
CITY HALL
SEMOR CENTER
SHOP
COMMTINITY CENTER
CITY HALL
SENIOR CENTER
38.01 BRADY'S INTERNET TABLET
II9.2I PD TINIT#2.BRACKET
4.91 PD-BATTERIES
44041 211612023 VERZONWIRELESS
44042 2t1612023 SANTOS FORD
44043 211612023 WEST SIDE DRUG STORE
$
$
$
44044 212412023 CITY OF FIREBAUGH $ 111,764.57 PAYROLL ENDING 0211712023 44045 212412023 ADAMS ASHBY GROUP, LLC $ 2,750.00 GENERAL ADMIN 2O-CDBG-CV2 $ 4,5OO.OO GENERAL ADMIN 18-CDBG-129
$ 2,793.75 LABOR COMPLIANCE AND PAYR
CheckTotal: $ 10,043.75
44046 2t24t2023 A.M. PECHE & ASSOCIATES L $ 400.00 2019 SOLAR EQLTIP ENERGY P 44047 212412023 BUTTONWILLOWWAREHOUSEC $ 2I8.I1 TREEVIX 44048 2124/2023 CALIFORNIA SOCIETY OF $ 125 .OO 2023 CMSFO MANAGEMENT MEM 44049 2t24t2023 CORELOGTC SOLUTTONS, LLC. $ ZZS.I0 REALQUEST JANUARY 2023 44050 2124/2023 DISH S 89.36 SENIOR CENTER CABLE
$
$
$
$
$
$
$
39.00 625.00
1.18 50.00
25.55 17.13
299.95
BEN-FEES
BEN-CALCITITES REGISTRATION
BEN-FRESNO COUNTY CLERK
BEN.FRESNO COTJNTY CLERK
BEN-TST FUGAZZIS LTINCH MTG
BEN-COTINTY FEE
BEM-WALMART DOG FOOD
44051 2124/2023 FIRST BANKCARD
CITY OF FIREBAUGH ACCOUNTS PAYABLE
WARRANTS FEBRUARY 1,2023- FEBRUARY 28,2023
Check
Number
44051
Net
Amount
$ 974.62
$ 39.00
$ 24.42
$ 20.46
$ 174.00
s 747.00
$ 16.67
$ 40.00
$ 40.00
$ 141.75
$ 346.97
$ 39.00
$ 24.s6
$ s8.48
$ (5so.o0)
$ 27s.00
$ 12.99
$ 37s.43
Check
Date Name
212412023 FIRST BANKCARD
Check Total: $ 3,858.16
Description
BEN-SHERATON UNIVERSAL
FEE
FD-OFFICE SUPPLIES
FD OFFICE SUPPLTES
PD-EDEN K9
PD-DPREP INC
PD.PEOPLEFACTS
PD-STARBUCKS MEETING
PD-STARBUCKS MEETING
PD-FIREBAUGH RESTAURANT MTG
PD-SPEEDTECH LIGHTS
PD-OFFICE SUPPLIES
PD-OFFICE SUPPLIES
PW.GORDON INDUSTRIAL SUPP
PW- CREDIT CA RURAL WATER
CA RURAL WATER ASSOC.
PW-WESTLAKE ACE FRESNO
PW-PACIFIC TENT AND AWINN
AIR FILTER
UTILITY & SURFACE ALLEY I
FD.BARGRAPH DISPLAY 12V
MEMBERSHIP DUES SAN JOAQU
NO :FI002-0003 SERVICES
PUBLIC NOTICE ADVERTISMENT
WATER TREATMENT PLANT
REIMBURSEMENT FIRE DEPT
SODIUM HYPOCHLORITE 1 2.5
44052
44053
44054
44055
44056
44057
44058
44059
44060
2t24t2023
2124t2023
212412023
2t2412023
2t24t2023
2t24t2023
2t2412023
212412023
2t2412023
GRAINGER,INC.
KROEKER INC.
KUS SMAIIL ELECTRONICS LLC
LEAGUE OF CA CITIES SSJVD
LIEBERT CASSIDY WHITMORE
MCCLATCHY COMPANY LLC
MID-VALLEY DISPOSAL
JOSHUA NAVARRO
NORTHSTAR CHEMICAL
$
$
$
$
$
$
$
$
$
114.80
233,164.20
3s6.08
t 3s.s5
s4.00
33s.1 6
247.10
44.s6
4,574.41
44061 212412023 PACIFIC GAS & ELECTRIC
Check Total: I 28,215.32
44062 212412023 SALEM ENGINEERING GROUP, $
$ 28,206.01 ALL DEPT #7355932148-l
$ 9.31 NEW FIRE DEPT #3247232549
725.00 UTLITY & SURFACE ALLEY IMPROV
CITY OF FIREBAUGH ACCOUNTS PAYABLE
WARRANTS FEBRUARY 1,2023- FEBRUARY 28,2023
Check
Number
44062
Check
Date Name
21 24 I 2023 SALEM ENGINEERING GROUP,
Check Total
$
Net
Amount Description
55O.OO WATERLINE PROJECT l8-CDBG
$ 1,275.00
$ 197.20 TRAFFIC SIGN
$ 2OO.OO PROFESSIONAL SERVICE FEE
$ 51,813.76 2023 FORD EXPLORERHYDRID
$ 507.45 FD.PROPPER WILDLAND
44063 2/2412023SIGNMAX
44064 2/2412023DATAPATH
44065 2/2412023 SANTOS FORD
44066 212412023 WITMER PUBLIC SAFETY GROU
RESOLUTION NO. 23-11
A RESOLUTION OF THE CITY COT]NCIL OF THE CITY OF FIREBAUGH APPROVING A LETTER OF'AGREEMENT BETWEEN THE CITY OF FIREBAUGH AND SITELOGIQ, INC.
F'OR DESIGN AND DEVELOPMENT OF SOLAR ENERGY CONSERVATION MEAST]RES AT THE CITY OF'f,'IREBAUGII F'IRE DEPARTMENT, POLICE DEPARTMENT, AND VFW IIALL WHEREAS, on February 6 and March 6, 2023, SiteloglQ, lnc. ("SiteloglQ") and Syserco submitted and presented to City Council proposals for the design and implementation of Solar Energy Conservation Measures ("ECMs") at the City of Firebaugh Fire Department, Police Department, and VFW Hall ("Project"); and
WIIEREAS, SiteloglQ's proposal demonstrated signifrcant experience and expertise in the successful design and implementation of ECMs for numerous public entities in California, including other municipalities; and
WHEREAS, effective April 15, 2023, the curent tariff applied to excess energy produced by solar panels (Net Energy Metering Tariff or "NEM 2.0") will be significantly increased ("NEM 3.0"), thereby reducing the financial credit available to the City for excess energy produced by the ECMs that it exports to the electric grid; and
WHEREAS, in order to secure better rates under NEM 2.0, the City must submit an interconnection application for the Project by April 14,2023 - therefore, time of the essence; and WHEREAS, the City Council finds that it is in the best interest of the City for SiteloglQ to submit the City's interconnection application for the Project by April 14, 2023, and to design and develop the ECMs in accordance with the Letter of Agreement ("LOA"), attached hereto as Exhibit A; and WHEREAS, the LOA expressly contemplates the City and SiteloglQ entering into a separate Facility Solution Agreement for implementation of the ECMs upon SiteloglQ's satisfactory performance of the LOA and subject to the requirements of Government Code section 4217.10 et seq.
NOW' THEREFORE, BE IT RESOLVED by the City Council of the City of Firebaugh that the Letter of Agreement with the SiteloglQ related to the Project is approved and that the City Manager, Ben Gallegos or his designee is authorized to execute the Letter of Agreement and any and all necessary documents and make all necessary expenditures related to the same on behalf of the City.
The foregoing Resolution was approved and adopted at a regular meeting of the City Council of the City of Firebaugh held on the 20th day of March, 2023,by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
APPROVED:
Council Member(s)
Council Member(s)
Council Member(s)
Council Member(s)
ATTEST:
Felipe Perez, Mayor Rita Lozano, Deputy City Clerk
Exhibit "A))
sif.g,tggln
March 15,2023
Ben Gallegos
City Manager
City of Firebaugh
1133 P Street
Firebaugh, CA93622
RE: Facility Solution Project Feasibility and Lefter of Agreement (LOA) Dear Mr. Gallegos:
This Letter of Agreement (LOA) is intended to briefly describe the manner in which SiteloglQ and the City of Firebaugh will work together during the engineering process, as well as the obligations of each party with respect to the engineering process.
Client ldentification: City of Firebaugh
Facility Location(s):
Fire Department
Police Department
VFW Hall
Area of Focus:
SiteloglQ will provide a proposal and Facility Solution agreement for the implementation of facility improvements, energy conservation, energy generation, and/or energy management services.
Scope of Services:
A. SiteloglQ will conduct a site visit to the Facility(ies) to perform a physical audit and collect data. The Client will cooperate and collaborate with SiteloglQ during this phase by providing copies of requested data, including (if available): Site and/or system drawings, historical operating data produced or recorded by existing controls or meters, manual logs, and any other data that may be pertinent to this evaluation.
B. Client will also make operational personnel available at reasonable times for in-person and telephone interviews with SiteloglQ to answer questions about existing facilities conditions, operating profile and existing equipment operation.
C. Where operational data is not available to support the analysis, SiteloglQ will utilize standard CA Office: 7512 Silica Ave, Socromento, CA 95815
Phone: (916) 978-1315 ' Fox: (9L6) 978-5813
www.sitelogiq.com ' CA License #646794
silg,tg,giR
engineering practices and assumptions to provide a conservative analysis on the potential energy savings from installing the energy conservation measures.
D. SiteloglQ will also analyze the potential for energy generation measures.
E. SiteloglQ will recommend energy management and/or on-going monitoring services F. For each of the targeted Energy Conservation Measures (ECMs), estimated (projected) operating costs will be calculated and then compared to existing operating costs. Existing conditions will be evaluated using data-logged or stipulated and mutually agreed operational schedules.
G. SiteloglQ will prepare a return on investment analysis (consistent with the client's preferred evaluation methods based on agreed upon Economic Criteria noted below).
H. SiteloglQ will provide budgetary construction costs estimates and a summary Scope of Work for all recommended ECMs. Cost estimates will represent a "turnkey" solution. Refer to Attachment A for the list of discussed potential ECM's to be evaluated. l. All design engineering required
Application(s).
for preparation and submittal of lnterconnection
J. The results will be presented to client as a recommended Scope of Work and a financial proforma (such as a Cash Flow) which will include costs and energy savings for the next 30 years with escalation of no more than 6% and including future maintenance & repair costs. As a result, True Cost of Ownership is presented to the client for their review and consideration Client Responsibilities:
ln order for SiteloglQ to provide the services described in this LOA, the Client agrees to provide (or cause its energy suppliers to provide) SiteloglQ with utility billing and interval data.
Development Efforts:
Client acknowledges that SiteloglQ will incur considerable expense in developing the Project.
This expense includes the cost incurred by SiteloglQ's development team, the cost to visit the Site, and the cost to prepare the financial proforma. SiteloglQ is acting hereunder as an independent contractor and not as an agent or employee of the Client. SiteloglQ shall not represent or otherwise hold out itself or any of its directors, officers, partners, employees, or agents to be an agent or employee of the Client.
I ntercon nection Application:
lf applicable, SiteloglQ may request important Distribution System information from the local utility regarding planned solar interconnection points, prior to submitting an lnterconnection Application during construction of a Solar Generation PV Array. The purpose is to avoid or address early in the design phase any existing utility infrastructure that may prohibit or delay the construction of a 2 sitelo
(_
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Solar Generation PV Array at any of the listed locations. lnterconnection Application(s) will be prepared and submitted prior to April 14th 2023.
Ownership of Work:
All work products, including all proforma's, schedules, and scope of work documentation provided by SiteloglQ, will only become the property of the Client upon execution of a binding, irrevocable contract between the Client and SiteloglQ for the implementation of the ECMs proposed by SiteloglQ. Notwithstanding the foregoing, to the extent that any tangible work documentation produced by SiteloglQ contains SiteloglQ's pre-existing materials (including but not limited to templates, forms, and other SiteloglQ -created materials), SiteloglQ will remain the sole and exclusive owner of all such pre-existing materials.
Development Fee:
SiteloglQ will develop the Project for the firm, fixed fee/rate as listed below:
1. Total Fee not to exceed $15.000.00 broken down in phases as follows:
a. $7,500 Fixed Fee, lnterconnection Application Phase. lncludes one NEM 2.0 interconnection application for the PV system design chosen by Client. PG&E may require additional fees (not included in Total Fee) for additional studies and submittals (i.e. System lmpact Study, etc.). Client will be responsible for additional PG&E fees if Client decides to move forward with such studies. b. After the lnterconnection Application Submittal a $7,500 Fixed Fee, for Svstem Desiqn Phase. Upon Notice to Proceed by client, SiteloglQ will complete a design packet for the purposes of finalizing scope and a fixed price Proposal for discussions with Client.
2. Client shall be entitled to terminate this agreement for convenience upon the occurrence of the following circumstances:
a. At any time prior to the Design Phase. ln the event of such termination, Client shall only be responsible for paying the Fixed Fee amount for the lnterconnection Application Phase. ($Z,SOO;
b. After System Design Phase. ln the event of such termination, Client shall be responsible for paying the Total Fee of the agreement. ($15,000) as set forth herein.
3. ln the event that the Client enters into a contract with SiteloglQ for the implementation of the ECMs within 60 days after presenting the Proposal, then SiteloglQ's cost to develop the Proposal will not be billed. lf the Client enters into a contract with SiteloglQ at a later date, the Development Fee paid by the Client will be credited toward the project's total implementation cost.
4. lf SiteloglQ cannot meet the Economic Criteria as defined below, Client will have no responsibility to compensate SiteloglQ for its services under, and will have no further obligations in relation to, this LOA.
3 Economic Criteria:
sifgtg,gis
The Client has represented to SiteloglQ that Client agrees to move fonrvard with the project if the project is shown to reduce the operational expenses at the site over the useful life of the project.
The Economic Criteria of the project are as follows:
1. Provide a self-funded program, which pays for itself through expense reductions and meets the requirements of California Government Code 4217.10 et seq.
2. Project, or component of project, will meet requirements of the California Energy Commission, Energy Conservation Act 1% Loan Program to fund a portion of this project. SiteloglQ shall assist the City in obtaining this funding.
3. SiteloglQ shall assist the City in soliciting private placement project funding in the form of a Tax Exempt Municipal Lease, taxable bank funding, or other appropriate finance options.
4. SiteloglQ shall assist the City in obtaining Federal lnflation Reduction Act incentives eligible to the City, as a result of this project.
5. SiteloglQ shall design the targeted ECMs so that if implemented as designed, they will result in cumulative net savings to the City equal to or greater than those identified in the Full Project Proforma Cash Flow presented to the City at the March 6,2023, City Council meeting, attached hereto as Attachment B and incorporated herein by reference.
Indemnification and lnsurance:
SiteloglQ shall procure and maintain for the duration of this LOA, and any extensions hereof, comm-ercial general liability insurance and auto liability insurance in amounts not less than Two Million Dollars ($2,000,000) per occurrence for each type of insurance. SiteloglQ shall maintain Worker's Compensation insurance as required by law. SiteloglQ agrees to indemnify, hold harmless and defend the City against any cost, loss or expense (including attorney's fees) resulting from any claims by third parties for loss, damage or injury arising out of or relating to the servicei under this LOA. The aforementioned indemnification obligations shall survive termination of this LOA.
The parties expressly acknowledge that this LOA contemplates the parties entering into a separate Facility Solution Agreement for the implementation of the targeted ECMs, subject to SiteloglQ's satisfactory performance of this LOA. Approval of the Facility Solution Agreement shall be subject to the requirements of Government Code section 4217.10 ef seq.
This LOA shall be construed and enforced as a legally binding agreement between the parties in accordance with the laws of the State of California without regard to principles of conflicts of law. lf you agree with the provisions set forth in this LOA, kindly sign and date the LOA below and reiurn one fully-executed copy to my attention. Thank you again for providing SiteloglQ with the opportunity to work with the City of Firebaugh on this important initiative. 4 sif"g,lg,g,in
Client:
Acceotance of of Aoreement
This agreement is between the City of Firebaugh and SiteloglQ' Inc.
SiteloglQ
Name: Eddie Jordan
Title: Vice President
Date:
Name
Title:
Date:
5 sitelo 3:-
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Attachment A:
Potential Facility lmprovement, Energy Conservation and Energy Generation Measures to be considered
1. Solar Generation
6