MEETINGAGENDA
rhe city council/S*T:l:i,
f11ffl""rf
the city of Firebaugh
Location of Meeting:
Date/Time:
CALL TO ORDER
ROLL CALL
Andrew Firebaugh Community Center
1655 l3th Street, Firebaugh, CA 93622
April 1, 2024/5230 p.m.
Mayor Elsa Lopez
Mayor Pro Tem Freddy Yaldez
Council Member Silvia Renteria
Council Member Brady Jenkins
Council Member Felipe Perez
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
e BRYANT JOLLEY, CPA Office, will present the ANNUAL INDEPENDENT AUDITOR'S REPORT FOR THE PERIOD FY 2022-2023, ending June30,2023.
r Keith Bergthold of Regenerate California Innovation, lnc. to provide information on the proposed non-profit or ganizatiofi: Community Energy Fresno.
o Shane Swart - Lower San Joaquin Levee District regarding California Prop 218. o Fidel and Nancy Avila - Firebaugh Maldonado Park Soccer Field.
PUBLIC COMMENT
Any person or persons wishing to qddress the City Council on dny matter thdt is not on the agendd may do so at this time. Individuals must limit their comments to three minutes. lssues raised dttring Public Comments are informational only and the Council cannot take action at this time. All comments should be directed at the Mayor and not at individudl Councilmembers or staf members.
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 ofordinances previously introduced and discussed, execution of agreements and other similar items. l. APPROVAL OF MINUTES - The Citv Council reeular meetine on March 18. 2024.
PUBLIC HEARING
None
NEW BUSINESS
2. RESOLUTION 24-10 - A RESOLUTION OF'THE CITY COT]NCIL OF THE CITY OF FIREBAUGH
APPROVING A DENSITY BONUS (FOR THE FRESNO HOUSING AUTHORITY'S LA JOYA COMMONS GHASE 2) PROJECD.
Recommended Action: Council receives public comment & approves Res. No. 24-10.
3. RESOLUTION NO. 24-11 - A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF'FIREBAUGH AUTHORIZING: SUBMISSION OF THE 2022-2023 HOME INVESTMENT PARTNERSHIPS
PROGRAM (HOME) APPLICATION TO THE CALIFORNIA STATE DEPARTMENT OF'HOUSING AND COMMUNITY DEVELOPMENT FOR FUNDING IN THE AMOUNT UP TO $12.000.000: AND IF AWARDED. THE EXCUTION OF'A STANDARD AGREEMENT. ANY AMENDMENTS THERETO.
AND OTHERRELATED DOCUMENTS NECESSARY TO PARTICPATE AND COMPLY WITH IN TIIE HOME INVESTMENT PARTNERSHIP PROGRAM.
Recommended Action: Council receives public comment & approves Res. No. 24-11.
4. RESOLUTION NO. 24-12 - A RESOLUTION OF THE CITY COTM{CIL OF'THE CITY OF FIREBAUGH
DIRECTING THE FILING OF THE ANNUAL ASSESSMENTS FOR LANDSCAPING AND LIGHTING MAINTENANCE DISTRICT NO. l IN THE CITY OF FIREBAUGH.
Recommended Action: Council receives public comment & approves Res. No. 24-12.
5. RESOLUTION NO. 24-13 - A RESOLUTION OF THE CITY COTJNCIL OF THE CITY OF FIREBAUGH RENEWING ORDINANCE 22-03 AND POLICY 708 OF THE FIREBAUGH POLICE DEPARTMENT
POLICY MANUAL AUTHORIZING THE USE MILITARY EOUIPMENT IN ACCORDANCE WITH GOVERNMENT CODE SECTION 7070. ET SEO.
Recommended Action: Council receives public comment & approves Res. No. 24-13.
6. RESOLUTION NO. 24.14 - A RESOLUTION OF'THE CITY COUNCIL OF'THE CITY OF FIREBAUGH APPROVING THE RETIREMENT AND SALE OF K9 KONA F'ROM THE FIREBAUGH POLICE DEPARTMENT.
Recommended Action: Council receives public comment & approves Res. No. 24-14
7. THE CITY COUNCIL OF THE CITY OF TO DISCT]SS SPARKLETTS WATER DELIVERY SERVICE.
Recommended Action: Council receives public comment & gives direction.
STAFF REPORTS - Written enclosed in agenda packet.
PUBLIC COMMENT ON CLOSED SESSION ITEM ONLY
CLOSED SESSION
ANNOT]NCEMENT AF'TER CLOSED SESSION
ADJOURNMENT
Certification of postins the aeenda
I declare under penalty ofpe{ury that I am employed by the City of Firebaugh and that I posted this agenda on the bulletin boards at City Hall, March29,2024, at 5:00 .m. futa Lozano Clerk.
STAFF REPORT
TO:
FROM:
DATE:
SUBJECT:
Mayor Elsa Lopez and Council Members
Pio Martin, Finance Director
April1,2024
Fiscal Year 2022 - 2023 Audit and Management Report
RECOMMENDATION:
Review and accept the FY 2022 - 2023 audited financial statements and the auditor's report on compliance and internal control over financial accounting based on an audit of financial statements performed in accordance with Government Auditing Standards.
HISTORY:
Bryant L. Jolley, CPA have completed the FY 2022-2023 audit for the City of Firebaugh. A representative from Bryant Jolley office will be presenting at the April 1,2024.
DISCUSSION:
Audit report presented by Bryant L. Jolley CPAs.
F'ISCAL IMPACT:
None.
CITY OF FIREBAUGH
IxonpnNnnNl Auorron's Rrpont
ANU
Frxlxcw SrnrrmnNrs
JuNr 30,2023
CONTENTS
INDEPENDENT AUDITOR'S REPORT
BASIC FINANCIAL STATEMENTS:
Government-Wide Financial Statements
Statement of Net Position
Statement of Activities
Fund Financial Statements
Balance Sheet - Governmental Funds
Reconciliation of Total Govemmental Fund Balance to
Net Position of Govemmental Activities
Statement of Revenue, Expenditures and Changes in
Fund Balance - Governmental Funds
Reconciliation of Statement of Revenue, Expenditures
and Changes in Fund Balance of Govemmental Funds
to the Statement of Activities
Statement of Net Position - Proprietary Funds
Statement of Revenue, Expense and Changes in Fund Net
Position - Proprietary Funds
Statement of Cash Flow - Proprietary Funds
Statement of Fiduciary Net Position - Private Purpose Trust Fund Statement of changes in Fiduciary Net Position -
private purpose Trust Fund
Notes to Basic Financial Statements
Page
l-3
l0
11 t2
13 t4
l5-44
4 5
6 7
8 9
CONTENTS Continued
Required Supplementary Information
Budgetary Comparison Schedule - General Fund
Budgetary Comparison Schedule - Community Development Fund Budgetary Comparison Schedule - Housing Fund
Budgetary Comparison Schedule - Public Safety Fund
Schedule of Changes in City's Net OPEB Liability and Related Ratios Schedule of the City's Proportionate Share of Net Pension Liability Schedule of Contributions
Supplemental Only Information
Combining Balance Sheet - Nonmajor
Govemmental Funds
Combining Statement of Revenue, Expenditures and
Changes in Fund Balance - Nonmajor
Governmental Funds
Schedule of Net Revenue Available for Debt Service
Page
45 46
47 48
49 50
5l
52 53
54 INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL
OVER FINANCIAL REPORTING AND ON COMPLIANCE AT\D OTHER
MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMEI) IN ACCORDAIICE 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
Notes to Schedule of Expenditures of Federal Awards
Schedule of Findings and Questioned Costs
Summary Schedule of Prior Audit Findings
60 61
62 63
BRYANT L. JOLLEY
CERTIFIED PUBLIC ACCOUNTANTS Bryant L.Joiley 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
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 govemmental 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 30,2023, and the related notes to the financial statements, which collectively comprise the City's basic financial statements as listed in the table of contents.
In our opinion, the financial statements referred to above present fairly, in all material respects, the 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 30,2023,and the respective changes in financial position, and, where applicable, cash flows thereoffor 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.
Responsibilitie s of Managemenl for th e 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 ofinternal control relevant to the preparation and fair presentation offinancial 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.
9o1 "N" STREET, SUITE 1o4 FIREBAUGH, CALIFORNIA 93622 PHONE 559.659.3045 FAX 559.659.o615 Auditor's Responsibilitiesfor the Audit of the Financial Stutements 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 ovenide 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 fi nancial 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. r 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 govemance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain intemal control-related matters that we identified during the audit.
Requ ired S upplementary 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 Govemment 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 5 I , 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 Govemmental 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. a
a
a
a
2 S upplementary Informntion
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 Stundards In accordance with Government Auditing Stqndards, we have also issued our report dated March 14, 2024, on our consideration of the City of Firebaugh's intemal 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 ofthe City ofFirebaugh'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 14,2024
3 CITY OF FIREBAUGH
STATEMENT OF NET POSITION
JUNE 30,2023
Primarv Government
Governmental
Activities
Business-Type
Activities
ASSETS
Cash and investments
Accounts receivable (net of allowance)
Due from other governments
Interest receivable
Notes and loans receivable
Internal balances
Capital assets, net of allowance
for depreciation
Total assets
DEFERRED OUTFLOWS OF' RESOURCES
LIABILITIES
Accounts payable
Accrued expenses
Accrued interest payable
Deposits
Compensated absences
Long-term liabilities :
Bonds payable:
Due within one year
Due in more than one year
Net other post employment benefits
Net pension liability
Total liabilities
DEFERRED INFLOWS OF RESOURCES
NET POSITION
Net investment in capital assets
Restricted for:
Public ways and facilities
Public safety programs
Low-income housing activities
Capital projects and improvements
Unrestricted
Total net position
Total
17,566,337
372,866
2,863,707
11,52r
1,671,270
815,007
18,748,060 17,063,940 35,812,000
33,030,987 25,266,714 58,297,701
2,587,727 442,132 3,029,859
$ 10,594,765 $
43,296
2,777,092
tl,52l
1,671,270
(815,007)
6,971,572 $
329,580
86,615
1,286,740
r83,924
4,224
37,085
44,959
76,389
30,383
98,981
100,622
1,363,129
214,307
103,205
137,707
44,859
45,280
420,541
1,509,076
4,152,439
446,887
10,407,220
623,297
560,212
492,167
10,827,761
2,132,367
4,712,651
7,684,168 12,343,985 20,028,153
3,226,630 1,215,397 4,442,027
18,282,239 6,461,169 24,743,408
1,364,315
701,342
425,132
1,652,919
2,281,969 5,688,295
1,364,315
701,342
425,132
1,652,919
7,970,264
See accompanying notes.
$ 24,707,916 $ 12,149,464 $ 36,857,380
4 CITY OF FIREBAUGH
STATEMENT OF ACTIVITIES
YEAR ENDED JUNE 30,2023
f,'unctions/Procrams
Primary Government
Govemmental activities
General government
Public ways and f'acilitiesPublic protectionCulture and recreation Community development
Debt Service
Interest and fiscal charges
Total governmental activities
Business-type activities
Sewer
Water
Total business-1ype activities
Total primary governmentGeneral Revenue
Property taxes
Sales and use laxes
Franchise taxes
Inlerest and investment eamings
Miscellaneous
Transfers
Total general revenue
Change in Net PositionNet Position
Beginning of year, restatedEnd ofyear
Program Revenue
Operating Capital
Grants and Crants and
Contributions Contrihutions
Net Revenue/(Expense) and
Changes in Net Position
Business-Type
Activities
$
Exnense
398.044 $
1,297,144
3,377,342
490,673
t,249"338
Charges for
Services
72,463 $
559,926
157,264
38.846 $
1,310.150
39s,011
(286,73s) $
790.s29
(2.82s.067)
(490,673)
2,765,566
$
Governmental
Activities Total
$ (286,73s)
790j29
(2,82s,067)
(490,673)
2,765,s66
(t7,236)(63.616\
2t7,597
175,027 t,146,545 2"693,332
964,680 2.890,ss2 2.910.929 (17,236) (63,616) 17.236 6.829.777
1.519,582
2,056,519
3.576.102
l 0,405,879
r,801,0311.802"773
3,603.804
4.568.484 2.890.552
86,257
86.257
2.997.186
367.706
(2s3,746)
I 13.959
(63,6 1 6)
367,706
(253.746\
l r3.959
I I3.959 50,343
29,517
(s70)
136.624
165,571 4,375.022
469,843
3.437,490
I 85,329
59"434
193,979
(136.624)
4,209.451
469,843
3,437,490
18s,329
88,951
193,409
4,145,835 279,530 4,42s,365
20,562,081 1t.869.934 32.432"01s
See accompanying notes
$ 24.707.916 $ 12.149.464 $ 36.8s7.380
5 CITY OF FIREBAUGH
BALANCE SHEET _ GOVERNMENTAL FUNDS
JUNE 30,2023
Community General Development Housing
Development
Impact
f,'ees
Public
Safety
Non-Major
Governmental
Funds
Total
Governmental
Funds
ASSETS
Cash and investments
Accounts receivable
Due fiom other govemmentsDue from other funds
Interest receivable
Notes and loans receivable
Total assets
LIABILITIES, DEFf,RRED INFLOWS OF Rf,SOURCES,
AND FUND BALANCE
Liabilities
Accounts payable and accrued expenseAccrued salaries and benefits lnterest payable
Due to other funds
Advances li'om other lirndsDeposits
Total liabilities
Deferred inflows of resources
Unavailable revenues
Total deferred inflows ofresources
Fund Balance
Restricted
Public ways and f'acilitiesPublic salbty programs
Low-income housing activities
Capital projects and improvements
Unassigned
Total firnd balance
Total liabilities, defbred inflows of resources,
and fund balance
$ 6,033,346 $
43,286
348,133
1,849,96 I
726 $
323,7s4 $
167,172
4,224
8 15,007
37,085
1,347,242
394,934 $
t8,677
tt,52i
1.671.270
1,627,925 $ 264,011 $
67,432
2,274,s49 $
217,687
742.389 $
14,506
7s6.89s
1,364,315
372.145
d.l l9)
I '.77\ 1Lt
10,594,765
43,286
2,777,092
1,849,961
11,521
t.671.270
1,286.740
183,924
4,224
1,849,961
8 15,007
37.085
4,176,941
1,700.88 I1.700.88 l
1,364,31s
701.342
425"t32
1.652,919
6,926.365
11.070.073
$ 16.947.89s
$
$
2,125,163
2,12s,163 S 2.096.402
220,597 $
1,849,961
2.070.558
,627.925 $ 331.443 $ 2,492,236 $ 16,947.895
$ $ $
29.61129"611
1,671,270I .67 1.270
2,246
2,246
329.197
1,627,9251.627.925 329.197
24.994
6.927,4846.927.484 )L OOA
425,132
4r\ 17)
See accompanying notes
$ 8,274,726 $ 2,12s,163 s 2,096,402 $ r,627,925 $ 33r,443 s 2,492,236 6 CITY OF FIREBAUGH
RECONCILIATION OF TOTAL GOVERNMENTAL F'UND BALANCE TO NET POSITION
OF GOVERNMENTAL ACTIVITIES
JUNE 30,2023
Total governmental fund balance $ 11,070,073
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 defened in the governmental funds 1,700,881 Capital assets used in governmental activities are not financial resources and, therefore, are not reported in the governmental funds 18,748,060 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 2,587,727 Post-retirement health benefits are not due and payable in the current period and, therefore, are not reported in the governmental funds (l,509,076) 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 (465,821)
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 (4,152,439)
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 (3,226,630)
Compensated absences are not due and payable in the current period and, therefore, are not reported in the governmental funds Net position of governmental activities
(44,859)
s 24,707,916
See accompanying notes 7
CITY OF FIREBAUGH
STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE - GOVERNMENTAL FUNDS YEAR ENDED JUNE 2023
Revenue
TaxesLicenses and permitsInt€rgovernmentalCharges for servicesFines and fbrf'eituresInvestmenl incomeOther Total revenue
f,xpenditures
C urrent
General govemment
Public ways and t'acr!ities
Pubfic protection
Culture and recreationCommunity development
Capital outlayDebt Service
Principal
Interest and fiscal charges
Total expenditures
Change in Fund BalanceFund Balance
Beginning ofyear
End ofyear
General
Community
Develonment
2,864,3692.864"369
Housinc
Development
Impact
Fees
Public
Safetv
Non-Major
Governmental
Funds
Total
Governmental
Funds
4,029,500 $
247 "831
101,851
683,347
30, I 85
46,22t
1 Sj gRo
$
37,477
5.729
43,206
44,967
44 967
(t,761)
426.893
42s,132 $
3,3t7
3 3'17
|,936
5,774
27,5t220,787
336"063392.072
(388,7s5)
2-016.680
1.627.925 $
367.051367.976
355,330
1,979.849
2.335.179
(1.967.203)
2.296.400
329.t97 S
63,t62 $
2,430,733
6,559
2.500"454
7s4,579268,297
1,322,19s
2.345.071
I 55,383
|.s79.958| "7 35 "341 $
4,092,662
2sl,148
s,801 ,481
683"347
30,1 85
59,434
I ql qRO
$ { $
925
$
5.332.91 5
341,346696,t23
2,658.541
381,624284,698
792,9s7
43,470
17.236
5.21 5.995
lL6.920
6.8 l 0.s646.927.484 S
3"466
27,960
3,578
684,t48
2,105,999
11,112,237
343,282
t,459"942
3,069,343
40s,989
1,282,1t0
6,537,063
43,47017.236
13,I 58,43 5
(2,046,1 98)
t3"l t6.271
I 1.070.073
2.825.',t5'l
39,218
(14.224)'
24.994 $
See accompanying notes. 8
CITY OF FIREBAUGH
RECONCILTATTON OF STATEMENT OF REVENUE, EXPENIDITURES, AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUI\DS TO THE STATEMENT OF ACTIVITES YEAR ENDED JTINE 30,2023
Net change in fund balance - total governmental funds $ (2,046,198) 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
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 ofservice
(358, l 69)
6,400,439
Post-retirement benefit costs in the Statement of Activities does not require the use ofcurrent financial resources and, therefore, are not reported as expenditures in the Governmental Funds (55, I 04) Pension expenses reported in the Statement of Activities do not require the use ofcurrent financial resources and, therefore, are not reported as expenditures in the Governmental Funds 121,283
Revenues in the statement of activities that do not provide current financial resources are not reported as revenues in the funds 29,611 Compensated absence costs in the Statement of Activities does not require the use ofcurrent financial resources and, therefore, are not reported as expenditures in the Governmental Funds 10,503 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
Change in net position of governmental activities
43 470
$ 4,145,835
See accompanying notes 9
CITY OF FIREBAUGH
STATEMENT OF NET POSITION - PROPRIETARY FUI\DS
JUNE 30,2023
Business-Type Activities - Enterprise Funds
Sewer Water
Total
Proprietary
Funds
ASSETS
Current assets
Cash and investments
Accounts and interest receivable
Due from government
Total current assets
Non-current assets
Advances to other funds
Property, plant and equipment,
net of allowance for depreciation
Total noncument assets
Total assets
DEFERRED OUTFLOWS OF RESOURCES
LIABILITIES
Current liabilities
Accounts payable
Accrued expenses
Accrued interest
Deposits
Current portion of long-term debt
Total current liabilities
Non-current liabilities
Bonds payable
Net other pension benefits
Net pension liability
Total noncurrent liabilities
Total liabilities
DEFERRED INFLOWS OF' RESOURCES
NET POSITION
Net investment in capital assets
Unrestricted
Total net position
4,142,069 3,245,698
$ 3,837,371 $
1)1 )O1 2-t)-t2
83,406
3,134,201 $
108,288
3,209
6,971,572
329,580
86,615
7 387 767
735,007 80,000 815,007
6,557 ,620 I 0,506,3 I 9 17 ,063,940
7,292,627 10,586,319 17,878,947
ll 434,696 13,832,017 25,266,714
238,239 203,893 442,132
72,779
12,326
57,508
142,412
295,025 468,237 753,262
3,610
18,057
41,473
100,622
304,475
76,389
30,383
98,981
100,622
446,887
4,253,076
335,848
301.868
6,154,144
287,443
258.344
10,407,220
623,291
560,212
4,890,792 6,699,931 I1,590,723
5,175,817 7,168,168 12,343,985
654,895 560,502 1,215,397
2,258,484
3,583,739
4,202,684
2,104,556
6,461,169
5,688,295
See accompanying notes
$ 5,842,223 $ 6,307,241 $ 12,149,464
10 CITY OF FIREBAUGH
STATEMENT OF REVENUE, EXPENSE, Al\[D CHANGES IN FUND NET POSITION - PROPRIETARY FT]NDS
YEAR ENDED JTJNE 30,2023
Business-Type Activities - Enterprise Funds
Total
Proprietary
Sewer Water Funds
Operating Revenue
Charges for services
Total operating income
Operating Expense
Personnel
tjtilities
Supplies and materials
Maintenance and operations
Contractual services
Depreciation
Other expenses
Total operating expense
Operating income/(loss)
Nonoperating Reven ue/(Ex pense)
Investment income
Other revenue (expenses)
Interest expense
Total nonoperating revenue/(expense)
before capital contributions
Other Financing Sources/(Uses)
Transfers in
Total other financing sources(uses)
Capital Contributions
Change in Net Position
Net Position
Beginning of year
End ofyear
$ 1,901,031 $ 1,902,773 $ 3,603,804
1,901,031 1,802,773 3,603,904
606,908
33,754
68,366
142,089
134,496
259,655
583,920
160,256
lzt,84l
189,149
144,749
528,022
l13,319
1,841,256
1,190,828
194,010
190,207
331,238
279,245
787,677
125 581 238900
1,370,849 3,212,r05
430,182 (38,483) 391,699
13,213
(1,55 1)
16,304
981
29,517
(s70)
(148,734) (215,263) (363,997)
(137,072) (t97,978) (335,050)
68,312 68,312 136,624
68,312 68,312 136,624
86,257 86,257
447 ,679 ( I 68, 149) 279,530
5,394,544 6,475,390 11,869,934
$ 5,942,223 $ 6,307,241 $ 12,149,464
See accompanying notes 11
CITY OF FIREBAUGH
STATEMENT OF CASH FLOW - PROPRIETARY FUI\DS
YEAR ENDED JLINE 30 2023
Business-Tvpe Activities - Enterprise Funds
Sewer Water
Total
Proprietary
Funds
Operating Activities
Receipts from customers and users
Payment to suppliers of goods and services
Payment to employees
Net cash provided by (used in) operating activities
Non-capital Financial Activities
Payments from other governments
Net cash provided by (used in)
noncapital fi nancing activities
Capital and Related Financing Activities
Purchase ofproperty, plant and equipment
Principal paid on long-term debt
Interest paid on long-term debt
Net cash provided by (used in) capital
and related financing activities
Investing Activities
Interest received
Net cash provided by investing activities
Net Increase (Decrease) in Cash
Cash
Beginning of year
End ofyear
Cash Flows from Operating Activities
Operating income (loss)
Adjustments to reconcile operating income (loss)
to net cash provided (used) by operating activities:
Depreciation
(Increase) Decrease in Accounts Receivable
(Increase) Decrease in Defened Outflows of Resources
Increase (Decrease) in Accounts Payable
and Accrued Liabilities
Increase (Decrease) in Deposits
Increase (Decrease) in Compensated Absences
Increase (Decrease) in Deferred Inflows of Resources
Increase (Decrease) in OPEB liability
Increase (Decrease) in Net Pension Liability
Net Cash Provided by (Used in) Operating Activities
(391,767) (s28,887) (920,6s4)
13,2t3 16,304 29,517
13,213 16,304 29,st7
361,333 (46,2st) 315,082
3,476,038 180,452 6,656,490
$ 3,837,371 $ 3,134,201 $ 6,971,572
$ 430,t82 $ (38,483)$ 391,699
$ 1"798,536 $
(438,922)
(643,806)
1,866,403 $
(820,738)
(580,314)
3,664,939
(1,259,660)
(1,224,120)
715,808 465,351 1,181,159
24,079 981 25,060
24,079 981 25,060
(99,200)
(142,412)
( 1 50,1 55)
( I 5,545)
(296,724)
(216,618)
(114,74s)
(43e,136)
(366,773)
65,364
1,152
334,383
(431,202)
tt7 885
$
259,655
(2,4es)
(se,l l6)
528,022
63,307
(55,078)
787,677
60,812
(1t4,194)
(26,060)
323
1,770
627,346
(766,987)
218,773
(91,424)
JZJ
618
292,963
(335,785)
100,888
$ I,l8l,l59
See accompanying notes
715,808 $ 465,35 I
12 CITY OF FIREBAUGH
STATEMENT OF' FIDUCIARY NET POSITION
PRIVATE.PURPOSE TRUST F'UND - SUCCESSOR AGENCY
JtrNE 30,2023
Assets
Cash and investments
Total assets
Liabilities
Accounts payable and accrued liabilities
Interest payable
Long-term debt
Due within one year
Due in more than one year
Total liabilities
Net Position
Held in trust for other governments
s 658,622
658,622
2,504
16,916
240,468
4,38t,961
4,641,849
$ (3,983,227)
Se e accompanying notes. 13
CITY OF FIREBAUGH
STATEMENT OF CHANGES IN FIDUCIARY NET POSITION
PRIVATE-PURPOSE TRUST FUND - SUCCESSOR AGENCY
JUNE 30,2023
Additions
Property taxes
Investment earnings
Total additions
Deductions
Program expenses
Interest and fiscal agency expenses
Total deductions
Change In Net Position
Net Position
Beginning of year
End ofyear
$ 604,163
2,971
34 48,827
225,744
274,571
332,563
(4.315,790)
s (3,983,227)
607 1
See accompanying note s. 14
CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30,2023
Note I - 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 ofgoods or services offered by the programs and2) 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.
l5
CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR EI\DED JUNE 30,2023
Note I - 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 ofpublic safety services.
The City reports the following major enterprise funds:
lllater Fund - The Water Fund accounts for the operation and maintenance of the City's water treatment and water transmission and distribution systems.
Sewer Fund - The Sewer Fund accounts for the operation and maintenance of the City's sewer system.
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.
16 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30,2023
Note I - Summary of Significant Accounting Policies (Continued) 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.
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 Govemment, 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 amoftized 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, 2023,which have not yet been billed.
17 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30,2023
Note I - Summary of Significant Accounting Policies (Continued) Fresno County is responsible for the assessment, collection and apportionment of property taxes for all taxingjurisdictions. Secured and unsecured property taxes are levied on January 1 ofthe preceding fiscal year. Secured property taxes are due in two installments, on November I 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.
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/bonowing transactions between funds. This amount will be equally offset by a reserye of fund balance which indicates that it does not represent available financial resources and therefore, is not available for appropriation. The current portion ofany 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 properfy, 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 ofcapital assets ofbusiness-type activities is included as part ofthe capitalized value ofthe assets constructed.
I8
CITY OF FIREBAUGH
NOTES TO BASIC F'INANCIAL STATEMENTS
YEAR ENDED JUNE 30,2023
Note I - Summary of Significant Accounting Policies (Continued) Property, plant, and equipment of the primary government, as well as the component units, are depreciated using the straight line method over the following estimated useful lives:
Depreciable asset
Buildings
Improvements
Machinery and equipment
Utility system
lnfrastructure
Years
10-40
l0-40
3-20
5-50
1 5-50
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 ofProprietary 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 eamed (qualifuing expenditures not yet incuned).
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. l9
CITY OF FIREBAUGH
NOTES TO BASIC F'INANCIAL STATEMENTS
YEAR EIIDED JUNE 30,2023
Note I - Summary of Significant Accounting Poticies (Continued) 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 fulltime 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 I by the System's actuary. See note 9 for further discussion.
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 ofthe 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 defened and amortized over the life, ofthe bonds. Bonds payable are reported net ofapplicable bond discounts. Issuance costs are expensed.
Net Position - 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 -ln 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. a
a
a
20 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30,2023
Note I - Summary of Significant Accounting Policies (Continued) 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, modiff, 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.
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
Califomia 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 Govemment 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.
a
a
a
a
2t
CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30,2023
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, 2023 are classified in the accompanying financial statements as follows:
$ 17,566,337
658,622
s 18,224,959
Cash and investments as of June 30,2023 consist of the following:
$ 382
15,586,803
t2
2,637,762
$l 9s9
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.
Level2 Inputs to valuation methodology include inputs - other than quoted prices included within Level I - 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.
Statement of Net Position:
Cash and Investments
Fiduciary Funds:
Cash and Investments
Total Cash and Investments
Cash on hand
Deposits with Financial Institutions
Cash with Fiscal Agent
Local Agency Investment Fund
Total Cash and Investments
22 CITY OF FIREBAUGH
NOTES TO BASIC FINAI\CIAL STATEMENTS
YEAR ENDED JUNE 30 2023
Note 3 - Cash and fnvestments (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.
Iune 30,2023
Level l Level2 Level 3 Balance
Investments by fair value level:
Equity Securities:
LAIF
Total Equity Securities
$ 2,637,762 $ 2,637,762
2,637,762 2,63 7.762
I 5,587,1 85
t2
15,587,197
$ 18,224,959
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. $ $-
Cash and cash equivalents carried at cost:
Bank Deposits and Cash on Hand
Cash with Fiscal Agent
Total Cash and Cash Equivalents carried at cost
Total Cash and Investments
Authorized Investment Type
Maximum
Maturity
Minimum
Credit
Quality
Maximum
Percentage
Allowed
U. S. Treasury Obligations
U.S. Agency Securities
Banker's Acceptances
Commercial Paper
Money Market Mutual Funds
Investment Contracts
Certifi cates of Deposits
Repurchase Agreements
Local Agency Investment Fund (LAIF)
Municipal Bonds
None
None
I year
None
None
None
1 year
30 days
N/A
None
None
AAA
None
A-l
A
None
A-1
None
None
None
None
None
None
None
None
None
None
None
None
None
23 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR EI\IDED JTII\E 30,2023
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 ofcredit risk.
Jtne 30,2023
Balance
Minimum Legal
Rating
Rating of Year
End
Investment Type
Equity Securities:
LAIF
Total Equity Securities
$ 2.637,762 N/A Not Rated
s 2,637,762
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 30,2023 the City had the following investments.
June 30,2023
Balance Maturity Date
Investment Type
Equity Securities:
LAIF
Total Equity Securities
$ 2,637,762 N/A
g 2,637,762
24 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30,2023
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.
Authorized Investment Type
Maximum
Maturity
Minimum
Percentage
of Portfolio
Maximum
Percentage
of Portfolio
Local Agency Bonds
U.S. Treasury Obligations
U.S. Agency Securities
Banker's Acceptances
Commercial Paper
Negotiable Certificates of Deposit
Repurchase Agreements
Reverse Repurchase Agreements
Medium-Term Notes
Mutual Funds
Money Market Mutual Funds
Mortgage Pass-Through Securities
None
None
None
40%
25%
30%
None
20o% of base value
30%
20%
20%
20%
I year
I year
I year
180 days
270 days
I year
90 days
92 days
5 years
N/A
N/A
5 years
None
A
None
None
None
None
None
None
A
A
A
AA
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 5o/o 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 govemment 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 I llYo 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.
25 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JTA{E 30,2023
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 Califomia 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 Califomia. 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% lo 4o/o.
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 l5 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 rule of 3%o and matures during 2055. The terms of the agreement specifu that payments of the outstanding principal and accrued interest shall be paid annually in the amount equal to 30%o of available project revenues. Payments made shall be credited first against accrued interest and then against outstanding principal. Balance at June 30,2023 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. 26 CITY OF FIREBAUGH
NOTES TO BASIC FINAI\CIAL STATEMENTS
YEAR ENDED JT]I\E 30,2023
Note5-CapitalAssets
Capital asset activity for the year ended June 30, 2023,was as follows:
Balance
July 1,2022 Additions
Governmental Activities
Capital assets, not being depreciated
Land
Construction in progress
Total capital assets, not being depreciated
Retirements
Balance
June 30,2023
g 372,922 $
9,779,935
$ $
5.97t,315 (9,054,8t l)
9 152,857 5,97t,315 (9,054,811) 6,069,361
372,922
s,696,439
Capital assets, being depreciated
Buildings and improvements
Infrastructure
Machinery and equipment
Total capital assets, being depreciated
Less accumulated depreciation for:
Buildings and improvements
Infrastructure
Machinery and equipment
Total accum ulated depreciation
Total capital assets, being depreciated, net
Governmental activities capital assets, net
Business-Type Activities
Capital assets, not being depreciated
Land
Construction in progress
Total capital assets, not being depreciated
Capital assets, being depreciated
Buildings and infrastructure
Machinery and equipment
Total capital assets, being depreciated
Less: accumulated depreciation
Total capital assets, being depreciated, net
Business-type activities capital assets, net
(136,624)
7,337,215 9,620,559 (136,624) 16,821,150
2,474,857
|,598,775
3,263,583
7,367,636
1,771,512
481,411
9,842,493
3,370,287
3,608,370
(944,7s6)
(288,516)
(2,s51,010)
(r39,7 16)
(3e,e69)
(178,484)
(1,084,472)
(328,48s)
(2,729,494)
(3,784.282) (358, r69) (4,142,451)
3,552,933 9,262,390 (136,624) 12,678,699
$ 12,705,790 $ 15,233,705 $ (9,191,435) $ 18,748,060
$ 203,705 $
4,408,767 83,6s6 (4, l59,43
$ $ 203,705
l) 332,992
4.1 76,871 83.656 (4,1s9,431) 536,697
24,284,841
t,173,5s9
25,458,400
4,159,431 28,444,272
3l 089 136,624 1,341,272
4,190,520 136,624 29,785,544
(12,470,624) (787.677) ( 13.2s8,301)
13,677,369 3,402,843 136,624 16,527,243
$ 17,854,240 $ 3,486,499 $ (4,022,807) $ t7,063,940
27 CITY OF FIREBAUGH
NOTES TO BASIC FINAI\CIAL STATEMENTS
YEAR ENDED JUNE 30,2023
Note 5 - Capital Assets (Continued)
Depreciation and amorlization expense were charged to the following functions in the Statement of Activities:
Governmental F unctions :
General Government
Public Safety
Public Works
Parks and Community Services
Business-Type Functions:
Sewer
Water
Business-Tyne Activifv Lons Term Debt
Direct Placements:
Bonds payable:
2013 Water Revenue Refunding Bond
2016 Wastewater Refunding Bond
2016 Water Refunding Bond
Direct Borrowings:
2019 Water Solar Project Financed Purchase
2019 Wastewater Solar Pro.ject Finance Purchase
O ther N oncur r ent Lia b i I it i es :
Net other post employment benefits
Net pension liability
Total Business-Type Activity Debt q_4q$z
$ 74,520
124,069
57,000
102,590
$ 358,169
$ 259,655
528
$___Jufl7
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
Ju'lv 1,2022 Additions Retirements June 30, 2023
Governmental Activitv Lone Term Debt
Direct Borrowings:
2019 Solar Project Financed Purchase
2019 Fire Truck Financed Purchase
Ot he r Noncu rrent Lio b i I i t i es :
Net other post employment benefits
Net pension liability
Total Governmental Activity Debt
$
3,403,782 1,894,706
2.077 ,782 2,074,657
$ 5,990,855 $ 2,074.6s7 $ 1,938,176 s 6,t27,336 $ 45,280 Current
Portion
3t6,62s $
192,666
14,155 $
29,315
302.470 $
I 63,35 I
r4,900
30,380
$
1,509,076
4,152,439
$ 934,868 $
3,030,000
3,395,000
2,425,475
1,507,900
1,390,278
341,439
98,291 $
75,000
90,000
836,s77 $
2,955,000
3,305,000
2,317,042
1,440.488
623,291
560,212
$ 96,787
75,000
90,000
l 17,688
67,4t2
I 08,433
67,412
766,987
218,773
s 13,024,960 $ 218,773 g_J20!]23 $ 12,03 7,610
28 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JITNE 30,2023
Note 6 - Long-Term Liabilities (Continued)
Long-term debt payable at June 30,2023 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%o with an average rate of 3.60/o. Present value of the payments as of inception of the financing alrangement was $4,440,000, the City determined payments were 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 1,2029, ranging from $72,855 to $170,379.
As of June 30, 2022, the City had expended the entire $4,440,000 in the construction and completion of the energy and solar improvements.
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 properry of the City when all terms of the agreement are met. The stated interest rate under terms of the agreement is 3.6%o, 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 I each year, debt service payment amounts range from $56,665 to $60,964, and interest rate was reduced from 3.85% to 2.50o/o. 29 CITY OF FIREBAUGH
NOTES TO BASIC F'INANCIAL STATEMENTS
YEAR ENDED JUNE 2023
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 I and June 1 each year, with stated interest rates ranging from 2.00Yo to 4.00%o per annum for an average coupon rate of 3.38%.
Principal is paid annually on June l. 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 30,2023. Debt service is secured by a pledge ofnet 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 30,2023. Cash basis bonds debt service paid during the fiscal year ended June 30, 2023 totaled $330,420. Total water system net revenues calculated in accordance with the covenants were $506,823 and net revenue available for debt service was 1.53 times debt service at June 30,2023. 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%o to 4.00%o 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 30,2023. Cash basis bond debt service paid during the fiscal year ended June 30, 2023 tolaled $176,963. Total sewer system net revenues calculated in accordance with the covenants were $701,501 and net revenue available for debt service was 3.96 times debt service at June 30,2023. 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 20i9 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. 30 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30,2023
Note 6 - Long-Term Liabilities (Continued)
The annual requirement to amortize the principal and interest on all long-term debt at June 30, 2023 arc as follows:
GovernmentalActivities Business-TypeActivities
Years ending June 30, Principal Interest Principal Interest 2024
2025
2026
2027
2028
2029-2033
2034-2038
2039-2043
2044-2048
2049-2053
$ 45,280 $
46,394
47,s29
49,459
50,688
86,793
104,300
35,387
15,997 $
14,588
1 3,1 38
11,643
10,094
37,266
18,901
1,423
446,887
460,236
458,499
480,743
498,325
2,489,105
2,550,700
1,919,612
1,550,000
355,722
344,462
332,925
321,280
307,637
1,304,137
876,583
433,833
138,863
$
$ 465,821 $ 123,051 $ 10,854,107 $ 4,415,441
Note 7 - Interfund Balances
Interfund balances as of June 30,2023 consist of the following:
All balances reported as "due toldue from" are short-term loans to cover temporary fund cash shortages as of June 30, 2023, and were repaid early in frscal year 2023.
Due X'rom Due To
Major Funds:
GeneralFund
Community Development
$ 1,849,961 $
1,849,961
$ 1,949,961 $ l,g49,96l
Balances reported as "advance toladvance from" were for capital project expenditures and have scheduled repayments in future years.
Advances From Advances To
Major Funds:
General Fund
Enterprise Funds:
Sewer
Water
$ $ 815,007
735,007
80,000
$ 815,007 $ 815,007
31 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR EIIDED JUNE 30,2023
Note 8 - Deficit Fund Balance
Fund Balance Deficits - The Landscape Maintenance Fund has a deficit fund balance as of June 30, 2023 of $ l, I 1 9. The deficit is expected to be relieved from future revenues or transfers from other funds.
Note9-PensionPlan
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 5o/o and 4Yo of the police and dispatchers required share, respectively.
The City is required to contribute at an actuarially determined rate; the current rate is 7.470 - 12.780 percent for non-safety employees and 12.210 - 21.840 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.
JZ
CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR EIIDED JUNE 30,2023
Note 9 - Pension Plan (continued)
The Plans' provisions and benefits in effect at June 30,2023, are summarized as follows:
Miscellaneous Safety
Prior to
January 1,2013
Prior to
Hire Date January 1,2013
Benefit Formula
Benefit Vesting Schedule
Benefit Payments
Retirement Age
Monthly Benefits, as a%o of Eligible Compensation
Required Employee Contribution Rates
Required Employer Contribution Rates
Hire Date
Benefit Formula
Benefit Vesting Schedule
Benefit Payments
Retirement Age
Monthly Benefits, as ao/o of Eligible Compensation
Required Employee Contribution Rates
Required Employer Contribution Rates
2.5%io at 55;
maximum2%io
COLA
5 years service
monthly for life
55 2.50%
8.00%
12.210%
PEPRA
Miscellaneous
3.0o/o aI 55;
maximum2oh
COLA
5 years service
monthly for life
55 3.000/0
9.00yo
21.840o/o
PEPRA Safety
On or After
January 1,2013
On or After
January 1,2013
2.0o/o at 62;
maximum2o/o
COLA
5 years service
monthly for life
62 2.00%
6.25%
7.470%
2.7%o at 57;
maximum2oh
COLA
5 years service
monthly for life
57 2.70%
1150%
12.780%
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 I 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 CaIPERS. 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, 2023,the contributions recognized $851,1 l2 as part ofthe pension expense.
JJ
CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JTJNE 30,2023
Note 9 - Pension PIan (continued)
Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions
As of June 30,2023, the City reported net pension liabilities for its proportionate shares of the net pension liability as follows:
Proportionate Share of
Net Pension Liability
Miscellaneous
Safety
Total
$ 1,916,317
2,796,334
4,712,651
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 30,2021, and the total pension liability for each Plan used to calculate the net pension liability was determined by an actuarial valuation as of June 30,2021 rolled forward to June 30, 2022 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, 2022 and 2023 was as follows:
Miscellaneous Safety
$
Proportion - June 30,2022
Proportion - June 30,2023
Change - Increase/(Decrease)
0.06t5t%
0.04095%
-0.02056%
0.03s6s%
0.04069%
0.00504%
For the year ended June 30, 2023, Ihe City recognized pension expense of $529,91 8. At June 30, 2023, the City reported defened outflows of resources and deferred inflows of resources related to pension from the following sources:
Deferred Outflows Deferred Inflows
ofResources ofResources
Pension contributions subsequent to
measurement date
Change in employer's proportion
Differences between employer's contributions and
proportionate share of contributions
Differences between expected and actual
experience
Changes of assumptions
Differences between projected and actual
investment earnings
Total
792,603
$ 725,671 $
317,328
154,2t4
478,32s
(4s8,801)
(280,s r 5)
(56,141)
s 2,468,141 $_____!2!Al2
34 CITY OF FIREBAUGH
NOTES TO BASIC FINAIICIAL STATEMENTS
YEAR ENDED JUNE 30,2023
Note 9 - Pension Plan (continued)
Pension Liabilities, Pension Expenses, and Deferred OutflowsAnflows of Resources Related to Pensions
$725,671 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2024. Other amounts reported as deferred outflows or resources and defened inflows of resources related to pensions will be recognized as pension expense as follows:
Year Ended
June 30
2024
2025
2026
2027
224,329
168,972
69,644
484,068
$
$ 947,013
Actuarial Methods and Assumptions - The collective total pension liability for the June 30, 2022 measurement period was determined by an actuarial valuation as of June 30,2027, with update procedures used to roll forward the total pension liability to June 30,2022. The collective total pension liability was based on the following assumptions:
Valuation Date lune30,202l
Measurement Date lune 30,2022
Actuarial Cost Method Entry-Age Normal Cost Method in
accordance with the requirements of
GASB Statement No. 68
Actuarial Assumptions:
Discount Rate 6.90%
Inflation 2.30%
Payroll Growth 2.30%
Salary Increases Varies by Entry Age and Service
Mortality Rate Table Derived using CaIPERS'Membership 1 Date for all Funds
post Retirement Benefit Increase Contract COLA up to 2.30/o until Purchasing Power Protection
Allowance Floor on Purchasing Power
applies
'The mortality table used was developed based on CalPERS-specific data. The table includes l5 years ofmortality improvements using Society ofActuaries Scale 90% ofscale MP 2016. For more details on this table, please refer to the December 2017 experience study report (based on CaIPERS demographic data frcm 1997 to 20 I 5) that can be found on the CaIPERS website. 35 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30,2023
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 CaIPERS demographic data from 1997 to 2015), including updates to salary increase, mortality and retirement rates. The Experience Study can be obtained at CaIPERS' website.
Change of assumptions - None.
Discount rate - The discount rate used to measure the total pension liability for PERF C was 6.90%.The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current member contribution rates and that contributions from employers will be made at statutorily required rates, actuarially determined. Based on those assumptions, the Plan's fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on plan investments was applied to all periods of projected benefit payments to determine the total pension liability.
In determining the long-term expected rate of return, CaIPERS took into account long-term market return expectations as well as the expected pension fund cash flows. Projected returns for all asset classes are estimated and, combined with risk estimates, are used to project compound (geometric) retums over the long term. The discount rate used to discount liabilities was informed by the long-term projected portfolio return.
The long-term expected real rates of retum by asset class can be found in CaIPERS' Comprehensive Annual Financial Report forthe fiscal year ended June 30,2023. 36 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR EI\DED JLINE 30,2023
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
Assumed Asset
Allocation
Real Return
Years l-10
I
2 Global equity - cap-weighted
Global equity - noncap-weighted
Private equity
Treasury
Mortgage-backed securities
Investment grade corporates
High yield
Emerging market debt
Private debt
Real assets
Leverage
Total
30%
t2%
t3%
5%
5%
t0%
5%
5%
5%
l5%
-5%
4.45%
3.84%
7.28%
0.27%
0.50%
1.56%
2.27%
2.48%
3.57%
3.21%
-0.59v,
100Y.
I An expected inflation of 2.3}Yoused for this period
' Fig,rt"r are based on the 2021-22Asset Liability Management study.
Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate The following presents the City's proportionate share of the net pension liability for each Plan, 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 lpercentage point higher (8.15%) than the current rate:
Current
l Discount Rate o% Decrease
(s.e0%) )
1o% Increase
(7.e0%)
Miscellaneous
Safety
(690%
$ 3,059,312 $ 1,916,317 S 975,916
$ 4,31 1,985 S 2,796,334 $ 1,557,695
Pension Plan Fiduciary Net Position - Detailed information about each pension plan's fiduciary net position is available in the separately issued CaIPERS financial reports.
Payable to the Pension Plan
At June 30, 2023, the City has no reported outstanding amount of contributions payable to the pension plan required for the year ended June 30,2023.
)/
CITY OF FIREBAUGH
NOTES TO BASIC F'INANCIAL STATEMENTS
YEAR ENDED JUNE 30,2023
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 CaIPERS as permitted under the Public Employees' Medical and Hospital Care Act (PEMHCA). This coverage requires the employee to satisfy the requirements for retirement under CaIPERS, which requires (l) 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 CaIPERS 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 30,2023 Summary of Plan Member Counts
Number of active plan members -tt
Number of inactive plan members currently receiving benefits 7 Number of inactive plan members entitled but not receiving benefits 6* * Retirees eligible to return to the City for PEMHCA
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. 38 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30,2023
Note 10 - Post-Employment Health Care Benefits (Continued) Actuarial Assumptions
The City's net OPEB liability was measured as of June 30, 2022, and the total OPEB liability used to calculate the net OPEB liability was determined by an actuarial valuation date as of June 30,2022.
Valuation Date
Funding Method
Asset Valuation Method
Actuarial Assumptions :
Discount Rate
Inflation Rate
Salary Increase
Health Cost Trend Rates
Retirement age
Mortality
Mortality Improvement
6t30t2022
Entry Age Normal Cost, level percent of pay
Market value of assets
4.09% as of June 30,2022
2.18% as of June 30,2021
2.50%
3.00%
5.6 %o tn2023, fluctuating down to 3.9o/oby 2076
From ages 50 to 75
CaIPERS 2021 Experience Study
MW Scale 2022 Generationally
Long Term Expected Rate of Return
Not applicable, the City has reported no plan assets as of June 30,2023.
Discount Rate
The rate of return is based on a yield or index rate for 2\-year, tax-exempt general obligation municipal bonds with an average rating of AA/Aa or higher.
39 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR EI\DED JUNE 30,2023
Note 10 - Post-Employment Health Care Benefits (Continued) Changes in the Net OPEB Liability
Balance at Fiscal Year Ending 06130/22 (Meosurement
Date 6/30/21)
Changes for the year:
Service cost
Interest
Changes of assumptions
Plan experience
Contributions - employer
Benefit payments
Net changes
Balance at Fiscal Year Ending 06/30/23 (Measurement
Date 6/30/22)
Increase (Decrease)
Liability Net Position Liability
(a) (b) (a) - (b)
$ 4,794,060 $ $ 4,794,060
347,380
lll,552
(2,523,365)
(548,472)
48,788
(48,788)
347,380
111,552
(2,523,365)
(548,472)
(48,788)
(48,788)
(2.661,693) (2,661,693)
$ 2,132,367 $ $ 2,132,367
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 I percentage-point higher than the current rate:
1olo Decrease Discount Rate lo% Increase (3.0e%) (4.0e%) (s.0e%) Net OPEB liability $ 2,479,738 $ 2,132,367 $ 1,848,814
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% Cument Trend Current Trend +1%
Net OPEB liability $ 1,788,334 $ 2,132,367 $ 2,573,995
Healthcare cost trend rate was assumed to start at 5.8o/o (effective January 1,2023) and grade down to 4% for years 2076 and thereafter.
40 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR E|IDED JI]NE 30,2023
Note 10 - Post-Employment Health Care Benefits (Continued) OPEB Expense and Deferred Outflows/Inflows Related to OPEB For the year ended June 30, 2023, the City recognized OPEB expense of $131,773. At June 30,2023, the City reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources:
Defened Outflows
of Resources
Deferred Inflows
of Resources
OPEB contributions subsequent to
measurement date $
Assumption changes
Differences between expected and
actual experience
37,264
524,455
$
(2,996,996)
(649,573)
$ 56t 7t9 $ (3,646,569)
The City will recognize the deferred contributions in the next fiscal year. Other amounts reported as defened outflows of resources related to OPEB will be recognized as OPEB expense as follows:
Year Ended
June 30:
2024
2025
2026
2027
2028
Thereafter
Total
$ (327,159)
(327,159)
(327,159)
(318,597)
(298,495)
(1,523,545)
$ (3,122,114)
41 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30,,2023
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, defened 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 $2,468,141 in pension related items that qualiff to be reported in deferred outflows of resources. The pension related deferred outflows of resources are described in Note 9.
The City has $561,719 in other post-employment benefit related items that qualify to be reported in deferred outflows of resources. The other post-employment benefit related defened 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, defened 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 $795,457 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 $3,646,569 in other post-employment benefit related items that qualiS, to be reported in defened 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 in the Housing Fund and S29,6ll due from other governments in the Community Development Fund reported as deferred inflows ofresources reported for unavailable revenues. o
a
a
42 CITY OF FIREBAUGH
NOTES TO BASIC F'INANCIAL STATEMENTS
YEAR ENDED JUNE 30,2023
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 poolwhich 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 30,2023 is as follows:
Total assets
Total liabilities
Net position
Total revenues
Total expenses
Increase/(decrease) in net position
$ 153,984,502
r20,022,096
$ 33,962,406
$ 73,088,767
71,300,255
$ 1,788,512
43 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JTINE 30,2023
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 30,2023:
General Fund:
Current
General government
Public protection
Community development
Capital outlay
Debt Service
Principal
Interest
$ (7,843)
$ (198,143) $ (72,ooo)
$ (102,547)
$ (43,470)
s (17,236)
The excess expenditures are expected to be covered by future excess revenues 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 16 - Subsequent Events
The City evaluated subsequent events for recognition and disclosure through March 14, 2024 the date which these financial statements were available to be issued. Management concluded that no material subsequent events have occurred since June 30, 2023 that required recognition or disclosure in such financial statements.
44 REQUIRED SUPPLEMENTARY INFORMATION
CITY OF FIREBAUGH
BUDGETARY COMPARISON SCHEDULE
GENERAL F'UI\D
YEAR EI\DED JUNE 2023
Budgeted Amounts Actual
Amounts
Variance with
Final Budget
Positive/
Original Final (Negative)
Revenue
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Investment income
Other
Total revenue
Expenditures
Current
General government
Public ways and facilities
Public protection
Culture and recreation
Community development
Capital outlay
Debt Service
Principal
Interest
Total expenditures
Net Change in Fund Balance
Fund Balance
Beginning of year
End ofyear
$ 3,316,000
214,400
930,268
625,716
25,000
41,305
244,325
4,029,500 $
247,831
101,851
683,34',7
30,1 85
46,221
193,980
s 3,316,000 s
214,400
930,268
625,716
25,000
41,305
244,325
713,500
33,431
(828,417)
57,631
5,1 85
4,916
(50,345)
5,397,014 5,397,014 5,332,915 64
333,503
949,083
2,460,398
418,597
212,698
690,410
333,503
949,083
2,460,398
418,597
212,698
690,410
341,346
696,123
2,658,547
381,624
294,698
792,957
(7,843)
252,960
(198,143)
36,973
(72,000)
(102,547)
(43,470)
(17,236)
5,064,689 5,215,995 (151,306)
$ 332,32s $ 332,325 116,920 $ (215,405)
6,870,564
$ 6,927,484
43,470
17,236
45 CITY OF FIREBAUGH
BT]DGETARY COMPARISON SCHEDULE
C OMMUNITY DEVELOPMENT FLII\D
YEAR ENDED JUNE 30,2023
Budgeted Amounts
Variance with
Final Budget
Positive/
Original Final (Negative)
$ 5,715,238 $ 5,715,238 $ 2,864,369 $ (2,850,869)
5,715,238 5,715,238 2,864,369 (2,850,869)
Actual
Amounts
Revenue
Intergovernmental
Total revenue
Expenditures
Current
Public ways and facilities
Public protection
Culture and recreation
Community development
Capital outlay
Total expenditures
Net Change in Fund Balance
Fund Balance
Beginning of year
End ofyear
8,065,238 8,065,238 2,825,151 5,240,087
$_12,ii0,000) $_glI9,090 3e,218 s 2,389,218
(14,224)
$ 24,994
3,466
27,960
3,578
2,240,234
5,790,000
3,466
27,960
3,578
2,240,234
5,790,000
3,466
27,960
3,578
684,148
2,105,999
l,s56,086
3,684,001
46 CITY OF FIREBAUGH
BUDGETARY COMPARISON SCHEDULE
HOUSING FUND
YEAR EIIDED JUNE 30,2023
Actual
Amounts
Variance with
Final Budget
Positive/
(Nesative)
Revenue
Intergovernmental
Investment income
Total revenue
Expenditures
Current
Planning and community development
Total expenditures
Net Change in Fund Balance
Fund Balance
Beginning of year
End ofyear
Budgeted Amounts
Original Final
$ 65,000 $ 65,000 $ 37,477
5,729
43,206
$ (27,523)
5,729
(21,794)
$
65,000 65 000
65,000 65,000 44,967 20,033
65,000 65,000 44,967 20,033
$ (1,761) $ (1,761)
426,893
$ 425,132
47 CITY OF FIREBAUGH
BIJDGETARY COMPARISON SCHEDULE
PUBLIC SAFETY F'UND
YEAR ENDED JT]NE 30,2023
Budseted Amounts Actual
Amounts
Variance with
Final Budget
Positive/
Original Final (Negative)
Revenue
Intergovernmental
Investment income
Other
Total revenue
Expenditures
Current
Public protection
Capital outlay
Total expenditures
Net Change in Fund Balance
Fund Balance
Beginning of year
End ofyear
$ 195,578 $
1,060
195,578 $
1,060
367,051 $ 171,473
(1,060)
925 925
196,638 196,638 367 976 171,338
85,41 I
2,420,590 2,335,179 85,41I
s (2,223 ,952) $ (2,223,952) (1,967,203) $ 256,749
2,296,400
$ 329,197
440,741
1,979,849
440,741
l,g7g,g4g
2,420,590
355,330
l,g7g,g4g
48 CITY OF FIREBAUGH
SCHEDULE OF CHANGES IN CITY'S NET OPEB LIABILITY AND RELATED RATIOS LAST 10 YEARS*
AS OF JUNE 30,2023
Fiscal Year Ending
Afeasurement DateDiscounl Rate on lfectsurement Date
Total OPEB liability
Service costInterest
Changes of benefit termsDilferences between expectedand actual experienceChanges of assumptionsBenefit paymentsNet change in total OPEB liabilityTotal OPEB liability - beginningTotal OPEB liability - ending (a)Plan fiduciary net position - beginning Plan liduciary net position - ending (b)
Net OPEB liability - ending (a) - (b)C ov e r e d-e mp I oye e poyr ol I Ner OPEB liability as a oA oJ covered payroll
s 2,132,367 $ 4,794,060 $ 4,002,339 s 4,569,422 $ 4,989,379 $ 3,458,649$ 2023
613012022
4.09%
(548.472)
(2,523,365)
(48_788)
(2,661,693)
4,794,060
347.380 $
I I 1.552
2022
6t30t202t
2.18Y"
791.12t
4"002.339
293,288 $
|3,673
429,180
(44,420\
2021
6130t2020
2.660/o
(208, r 93)(798,744)
(38.2711
(567,083)
4.569.422
341,640 $
136.485
2020
6/30/20t9
2.79yo
580,043
3,989,379
313,s22 $
127,822t65,842
()7 147\
2019
6130120t8
2.98o/o
286,26t $
1.t16,721
159,327
r? I 579\
1,530,730
3,459,649
2018
6130/2017
3.t3%
3 14,83 I
98,956
(320,608)
(24.191\
68,988
3,389.661
$ $ $
2,225,247 $
215o/"
$
2,t53,482 $
l860/"
2,056,534 $
222Vo
$
2,004,877 $
249yo
1,976,550
l7sYo
$
s 2,132,367 S 4,794,060 $ 4,002,339 S 4,569,422 $ 4,989,379 $ 3,458.649 $ 2,50s,720 $
85Vo
Notes to Schedule:
C'lwnges of assumptiotts: Changes of assumptions end other inputs retlect the etl'ects of changes in the discount rate each period. Discount rates used in €ach period are illustrated above.*GASBT5requirespresentationofthel0-yearhistoryofchangesintheNetOPEBLiabilitl'. OnlyresultsfbryearssinceGASBT5wasimplementedareshowninthe table.
49 CITY OF FIREBAUGH
SCHEDULE OF THE CITY'S PROPORTIONATE SHARE OF NET PENSION LIABILITY LAST 1.0 YEARS*
AS OF JUNE 2023
Miscellaneous
201520t62017
201 8
201920202021
20222023
t.t42.658I
,
r 8s,040
l. r 35.047r.085.7071.112,066I
,
I 82.459
|.236.8941,284,5351.295.897
Proportion ofthe net pension
Iiability
0.04155%0.0468t%0.04584%0.046470h0.04743%0.03340%0.04948ah0.06t 51%0 04095% Proportion ofthe net pension
liability
0.04t23%0.03571%0 03579%0.03484%0.03472%0 03458%0.03498%0 03565%0 0406944 Proportionate share ofthe net
pension liability Covered - employee payroll
Proportionate share ofthe net
pension liability as a
percentage of
covered-employee payroll
89.88%
1011.360/.140.29%168.71%160.74V,
Il3 lt%
169.9s%
90.92%
147.88%
Plan's fiduciary net position
4.258.3804.422.4834,s09"2tt4,859,986
5.465,4965.679.9476,192.635'1,750,2256.468.448
Plan's fiduciary net position
5,t22,4345,447 "0215,543"t436.046,6016.665,4s66.988.2497,309,6658.873.7678. I 78.575 Plan's fiduciary net position
as a percentage ofthe Total
Pension Liability
80.57Yo
77.50%73.90%72.63%75.35%
80.94%
74.66%
86.90%77.150
Plan's tiduciary net position
as a percentage ofthe Total
Pension Liability
76.81%78.73%74.94%7439%76.59%76 40%75.82%87.64%74.52o/o $$$$$$$$$
$
$
$$
$$$$$
l.026.968 $t.284.149 $t"592.387 $1 .831.727 $|.787 .s6s $l.337.483 $ 2,102.085 $
1.167.960 $I,916,317 $1,546,43t $1,471,316 $
r.853.650 $
2.08t.46t $2.036.936 $
2.t58.923 $
2.330,725 $
t.25t.290 $
2,796,334 $
Covered - employee payroll
799.827692,501692.040
683,756
726,367740.988771,654978.789
906.1 l8
Safbty
Proponionate share oftlre net
pension liability
Proportionate share ofthe net
pension liability as a
percentage of
covered-employee payroll
193.350
212.46%267.85o/o
304.42%280.43%
29t36%
302.04%
127.84%
308.61%
2015201620t7201 8201920202021
2022
2023
$$$$$$$$$
$$$$$$$$$
*Fiscal year 2014-15 was the first year of implementation, therefore only nine years are shown. 50 CITY OF FIREBAUGH
SCHEDULE OF CONTRIBUTIONS
LAST 10 YEARS*
AS OF JUNE 30,2023
Contractual ly required
contribution (actuarially
determined)
Contributions in relation to
the actuarially determined
contributions
Contributions defi ciency
(excess)
Miscellaneous:
20t5 $ 20t6 $ 2017 $ 2018 $ 2019 $
2020 $202t $ 2022 $ 2023 $
Safbty:20ts $ 20t6 s 20t7 s 2018 $ 2019 $ 2020 $ 2021 $ 2022 $ 2023 $ r l5,ts4 $
200,n2 $
t78,195 $t94,343 $
t95,432 $
224,323 $251,8s1 $288"598 $
314,419 $
(r rs,rs4)(200,lL2)(r 78, r es)(194,343)(195,432)(224,323)(257,851) (288,598)
(314,419)
$$$$$$$$$$$$
$$$$$$
Covered-employee payroll
t,142,658
I ,185,040
1,135,0471,085,7071,112,0661,182,459
1,236,8941,284,5351,295,897
799,827
692,501692,040683,756
126,367740,988771,654
978,789
906,r r 8
Contributions as a percentage
of covered-emp loyee payro ll
10.85%10.85o/o
15.70%17.90%17.57%18.97%
20.85%
22.47%24.26Yo
t8.13%
33.92%
32.44%
35.230h
35.86%
40.13%
33.89%30.74o/o
37.60%
$$$
$$
$
$$$
$
$$$$
$$$$
145,022 $
234,881 $224,508 $240.9t4 $
260,48s $
297,385 $26'1,485 $
300,9 r 9 $
340,734 $
(t4s,022)(234,88 l
)
(224,s08)(240,e14)(260,48s)(2e7,38s)(261,48s)(300,e 1e)(340.734) *Fiscal year 2014-15 was the first year of implementation, therefore only nine years are shown 5I
SUPPLEMENTAL ONLY INFORMATION
CITY OF FIREBAUGH
COMBINING BALANCE SHEETNON-MAJOR GOVERNMENTAL SPECIAL REVENUE FUNDS JUNE 3 2023
ASSETS
Cash and investmentsDue liom other governments
Total assets
LIABILTTIES AND FTIND BALANCELiabilities
Accounts payable and accrued expenseAccrued salaries and benefits Total liabilities
Fund Balance
Restricted
Public ways and I'acilities
Public saf'ety programs
Unassigned
Total fund balance
Total Iiabilities and fund balance
Gas Tax
Local
Transportation
Measure C
F unds
Landscape
Maintenance
3,7 t3 $3,713
4,003
829
4.832
fl I19)(r,119) $ 3.713 $
ARPA
458,898 $
372,145372.14s
$ 458,898
SBI
$$q
202.643 $
l8 6s4
221.297 $
722
1.898
2.620
218.6772t8.6'.77
6t8,94s $
66.9t6
685"861 $
8l I
) \)1
3.334
682.527682"52'.7
68s.861 $
947,780 $
99.14 1.046.894 $
649.024
9.256
558.280388,6 l4388"614
t.046.894
42570 $33.003
74.497'15.573
Total
2,274,549
217.687
t,364,3ts
3'12.14s
l9
1.735.34t
$ 2.492"236
$ 7 5.573 $ 458"898 S 2.492.236
1,0'76 86"753 '/42,389
14.s06
|.076 85.753 756.89s
74.497
22t 29'.1 s
52 CITY OF FIREBAUGH
COMBINING STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCENON-MAJOR GOVERNMENTAL SPECIAL REVENUE FUNDS YEAR ENDED JUNE 30,2023
Gas Tax
Local
Transnortation
Measure C
Funds
Landscape
Maintenance sBl ARPA
Revenue
Taxes and assessments
Inte rgovemmental
lnvestment income
Total revenue
Expenditures
Current
Public ways and facilitiesCommunity development
Capital outlay
Total expenditures
Change in f,'und Balance
Fund Balance
Beginning ofyear
End ofyear
$
$
$
214.213
214.213246.37 |246.371
(32. r s8)
2s0"835
218.677 $
625 gsq
2.83t
628.790
77,089
39. I 99
1 16"288
512j02
t70.02s
682.527 $
409,934
7 ))1
413 l6t
t4t.656
695.077
836.733
(423"572)
8 12.1 86
388.6r4 $
63,t62 $
501
63,66380"90680.906
(17.243)
16.124
( l.l l9) $
I 88,337
I 88.337
208.557208,557
(20.220)
94,7 t774"497 $
992,290
992.290268,297587 919
856.216
136.074
236 071
372.145 $
Total
63,t62
2,430,733
6.559
2,500.454
754.579268.297
1.322.195
2.345.071
I 55.383
I.579.958t.735.341
$ $ $ $
53 CITY OF FIREBAUGH
SCHEDULE OF NET REVENUE AVAILABLE FOR DEBT SERVICE
JUNE 30,2023
Operating Revenue
Charges for services
Waste Discharge fees
Toma Tek Service and Reimbursement Revenue
Other revenue/(expenses)
Total Available Revenues
Operating Expense
Personnel
Utilities
Supplies and materials
Maintenance and operations
Contractual services
Other expenses
Total operations and maintenance
Nonoperating Revenue/(Expense)
Investment income
Total nonoperating revenue/(expense)
Total Net Revenue Available for Debt Service
Debt Service Requirements
2013 Water Revenue Refunding Bond
2016 Water Refunding Bond - Series 2016,4'
2016 Wastewater Refunding Bond - Series 2016A
Total Debt Service
Net Revenue after Debt Service
Debt Service Coverage Ratio
Rate Stabilization Fund:
Beginning balance at July 1,2022
Transfer to Water Enterprise Fund
Ending balance at June 30,2023
Business-Type Activities - Enterprise Funds
Sewer Water
1,762,t75 $
8,182
30,674
(l,551)
1,787,523
16,233
1,799,480 I,803,7s6
$
606,908
33,754
68,366
142,089
134,496
125,579
583,920
160,256
121,842
189,149
144,749
ll3,32l
lll 192
13,213
1,313,237
16,304
13,213 76,304
701,501
176,963
506,823
125,882
204,538
176,963 330,420
$ 524,539 $ 176,404
3.96 1.53
$ $ 135,000
$ $ 135,000
54 BRYANT L. JOLLEY
CERTIFIED PUBLIC ACCOUNTANTS Bryant L.Jolley C.P.A.
Ryan P.Jolley C.P.A.
DarrylL. Smith C.P.A.
Luis A. Perez C.P.A.
Lan T. Kimoto
II\DEPEI{DENT AUDITOR'S REPORT ON INTERNAL CONTROL
OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER
MATTERS BASED ON AN AUDIT OF F'INAI\CIAL 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 govemmental 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, 2023, and the related notes to the financial statements, which collectively comprise City's basic financial statements, and have issued our report thereon dated March 14,2024.
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 intemal 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 wealcness 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 intemal 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 identit/ 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.
go1 "N" STREET, SUITE 1o4 FIREBAUGH, CALIFORNIA 93622 PHONE 559.659.3045 FAX 559.659.0615 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 agteements, 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 intemal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity's intemal 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 14,2024
56 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. Kimoro
INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE FOR
EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE
REQUIRED BY THE UNIF'ORM 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 inthe OMB Compliance Supplement that could have a direct and material effect on the City's major federal program for the year ended June 30, 2023. 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 30,2023.
Basisfor 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, Unifurm 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.
t0l "N" STRIiLT StlITF, ltl+ FIREBT\LI{:U, CALIFORNIiT 936t2 PIIONE s59.{i59.3t}45 FAX 55!).6i!.061.-, Auditor's Responsibilitiesfor 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 elror, 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.
Identifu 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.
a
a
a
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 wealcness 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 signfficant 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.
5B
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 14,2024
59 CITY OF FIREBAUGH
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
YEAR ENDED JUNE 2023
Federal Grantor/Pass-through
Grantor/Program Title
U.S. Department of Housing and Urban Development (HUD)
Passed through California Department of Housing and Community Development
Community Development Block Grants/State's program
and Non-Entitlement Grants in Hawaii
Community Development Block Grants/State's program
and Non-Entitlement Grants in Hawaii
Community Development Block Grants/State's program
and Non-Entitlement Grants in Hawaii
Community Development Block Grants/State's program
and Non-Entitlement Grants in Hawaii
Total Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii
Total U.S. Department of Housing and Urban Development (HUD) U.S. Department of the Treasury
Passed through State of Califomia Department of Finance Corona State and Local Fiscal Recovery Funds
Total Corona State and Local Fiscal Recovery Funds
Total U.S. Department of the Treasury
Total Federal Expenditures
Assistance
Listing
Number
Agency or
Pass-through
Number
Federal
Expenditures
U.S. Department of Transportation Highway Planning and Construction Passed through State of California Department of Transportation Highway Planning and Construction 20.205
Highway Planning and Construction 20.205
Highway Planning and Construction 20.205
Highway Planning and Construction 20.205
Total Highway Planning and Construction
Total U.S. Department of Transportation Highway Planning and Construction
14.228 20-CDBG-12000
14.228 l8-CDBG-12895
14.228 20-CDBG-CV2-017
14.228 20-CDBG-CV2-3-2
\TPL-s224(028)
cML-5224(023)
cML-s224(026)
cML-s224(027)
21.027 N/A
$ 396,495
1,790,442
31,552
76,542
2,295,031
2,295,031
22,832
4,577
18,669
486.s41
s32.619
532,619
772,700
772,700
772,700
$ 3,600,350
60 CITY OF FIREBAUGH
NOTES SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
YEAR ENDED JUNE 30,2023
Note I - 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 ofaccounting for grants accounted for in the proprietary fund types, as described in Note I 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) parI200 Unifurm 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 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 l0%o de minimus cost rate as covered in 2 CFR $200.414 61 CITY OF FIREBAUGH
SCHEDULE OF FTNDTNGS AND QUESTTONED COSTS
YEAR ENDED JUNE 30,2023
A. Summary of Auditor's Results
Financial Statements
Type of auditor's report issued:
Intemal control over financial reporting:
r Material weaknesses identified?
. Significant deficiencies identified that are
not considered to be material weaknesses?
o Non-compliance material to financial
statements noted?
Federal Awards
Internal control over major programs:
o Material weaknesses identified? n
. Significant deficiencies identified that are
not considered to be material weaknesses? n
Type of auditor's report issued on compliance for
major programs:
Any audit findings disclosed that are required to
be reported in accordance with 2 CFR 200.516(a)? n
Identitication of Major Programs
Assistance Listing Number(s)
Yes
Unmodified
Yes X No
Name of Federal Program or Cluster
tlnmodified
Yes No
None reported
No
None reported
Yes
Yes
Yes X No
14.228
Dollar threshold used to distinguish between
Type A and Type B programs: $750,000
Auditee qualified as low-risk auditee? n Yes
Findings - Financial Statements Audit
None noted.
Findings and Questioned Costs - Major Federal Award Programs Audit None noted.
Community Development Block Grant/State's
Program and Non-Entitlement Grants in Hawaii
No
B.
c.
62 CITY OF FIREBAUGH
SUMMARY SCHEDULE OF PRIOR AUDIT F'INDINGS
YEAR ENDED JUNE 30,2023
There were no prior year audit findings.
63 Cnv or FrnnnAUGH
MaNacnMENT RnpoRr
FoR rnn Ynln ENnro JuxB 3012023
TABLE OF
CONTENTS
Required Communications
Page
l-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
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, 2023. 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 I to the financial statements. No new accounting policies were adopted and the application of existing policies was not changed during 2023. 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. 9o1 "N" STREET, SUITE 1o4 FIREBAUGH, CALIFORNIA93622 PHONE 559.659.3045 FAx 559.659.o615 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 Dfficulties Encountered in Performing the Audit
We encountered no significant difficulties in dealing with management in performing and completing our audit.
C orr ected 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.
Di s a gr e em ents w ith Mana gem ent
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.
Mana gem ent Re pr e s ent at i ons
We have requested certain representations from management that are included in the management representation letter dated March 14,2024.
Management C onsultations w ith 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.
2 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 ofCity ofFirebaugh and is not intended to be, and should not be, used by anyone other than these specified parties.
Very truly yours,
March 14,
3 A Concept for Rural Cities and Unincorporated Communifies WorkingTogether Co m m u nity E n ergy F resno
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Community Determined Community Benefits from Clean Energy Development A Possib le Multi-Cammunity Nonprofit with the lnclusive Representation , Standing, and Power to Secure Significant Community Benefit Agreements in l4lestern Fresno County a
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The Largest Power Plant in the World is in CHINA - Three Gorges Dam - 22.5 Giga Watts
The Largest Cluste r of Clean Energy Solar Planned in the World is in INDIA - 22.5 Giga Watts Tru bal scale clusters of solar, battery storage, and green hydrog"n (I and othertypes of clean energy
production and transmission facilities are being planned for hundreds of thousands of acres in Fresn o County, and the potentialty one million acres of farmland likelyto be retired across the eight counties of the San Joaquin Valleybecause of reduced future water availability. Signiticant direct benefits from new energy developments are clearlywarranted forthe rural communities in these areas thatwill be the direct impact areas for development. 4-7 GW
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HOW DO WE ELEVATE RURAL COMMUNITIES IN THE CLEAN ENERGY TRANSITION? To be successfut in the Clean Energy Era, rural communlties witl have to organize together, and build their knowledge, capabilities, technical relationshrps, and collaborative teadership to factually and powerfully speak for themse/ves and negotiate their own community benefit agreements (CBAs) with energy developers and others. To do so will not onty capture much greater direct benefits from clean energy, but position the organized rural communities to have voice and represent themselves in the never-ending competition for the adoption of policies, allocation of resources and securing of buslness commitments they need from county, state and federal governments, the nonprofit sector, and the market economy.We need transformative community organizing, not more token engagement.
We can ground our CBA work through the 'Guiding Principles for Community Benefits Related to Clean Energy Projects in the San Joaquin Valley (SJV)'developed by the Clean Air Task Force Team we worked with on the SJV Clean Energy Transition Vision:
Rural cities and communities wilt Likety bear the brunt of negative impacts of the transition to clean energy in the SJV and therefore shoutd receive the greatest share of direct community benefits.
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'Guiding Principles for Community Benefits Related to Clean Energy Projects in the San Joaquin Valley (SJV)'
CaLifornia has a history of marginatizing SJV communities, retying on the Vatley's peopLe and plentifut agricutturat and energy resources to serve the "greater good." These ruraI communities have not traditional.ty benefited from a hundred years of extractive industry (agricultura[, so[ar,mining, oi1, gas, etc.). Benefits and mitigations, exacted by government via CEQA or by other intermediary organizations, have not improved SJVcommunities' socioeconomic status, heatth, and we[[being.
The clean energy industriat transition can provide SJV residents with community benefits (direct and indirect) that have the potentiaL to transform these impacted communities and address historic injustices. a
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'Guiding Principles for Community Benefits Related to Clean Energy Projects in the San Joaquin Valley (SJV)'
CLarity and certainty around community benefits has potentiat toacceterate desired clean energy projects, which are those that areconsistent with the SJV Clean Energy Depl.oyment Vision andObjectives statement (see attached). Strong community benefits mechanisms can lower impacts, costs, and risks associated with industriaI scate clean energy deptoyment; attract investment; and detiverfeasibte, reat, and durable benefits to impacted communities.Community benefits should be determined by the [oca[ impactedcommunities and shoutd be the maximum feasible, so that desirabte projects are stit[ financiatl.yviabte. White benefits from a singteproject cannot solve the chattenges faced by communities, aggregated community benefits from muttipte projects can have asubstantiat impact. a
'Guiding Principles for Community Benefits Related to Clean Energy Projects in the San Joaquin Valley (SJV)'
RuraI community prosperity witt not happen without respect for, deference to, and engagement and empowerment of residents and leaders in impacted rural communities. Communities must be abte to articutate their vision and objectives, be part of the examination anddetermination of the futL suite of project impacts, and author their ownco m m u n ity-determ i ned be nef its pac kages i nc lud i n g negotiated agreement(s).
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HUIV1ANEHOUsING
Community Benefits secured as Direct Payments and Revenue Sharing by the Gomunidades de Energia, Fresno (Community Energy Fresno) 501c3 witt be restricted via adopted bytaws to expenditures that focus on addressing the'SociaI Determinants of Heatth' in member communities as determined by the Board of Directors. Other forms of Community Benefits may atso be negotiated as part of specific agreements with clean energy devetopers. Regardtess of form, when contextuatizing the general. topic of Community Benefits to be refined by Comunidades de Energia, Fresno (Community Energy Fresno), reference is made and witt be incorporated into bytaws retating to the Federat Plan for Equitabte Long-Term Recovery and Resil.ience (FederaL Ptan for ELTRR), which leverages the Vitat Conditions for Heatth and Wel.t-Being as the guiding framework related to The Sociat Determinants of Heatth. r Betonging + Civic Muscter Meaningfut Work + Weattho Lifetong Learningo Humane Housingo Retiab[eTransportationo Basic Needs for Health + Safetyo Thriving Naturat Wortd FC
8ST.2018
FYS
fs
83 FYS FC33 Youth Soccer Club
Petition for New Soccer Fields
Presented by' Fidel Avila
Nancy Avila
Our Mission
As a non profit youth organization our mission is to bring forward a safe and enriching environment to the children within our community. Here children of many ages arewelcomed to develop their knowledge and skills through soccer. This sport serves as a second home for children tolearn, have fur, and raise self confidence while movingthrough the club as this will provide elevated competitionacross all age soccer programs within Firebaugh.
OurVision
Our vision is to make a difference within these children's lives and provide a safe environment as they grow and open doors for themselves and progress into a brighter future utilizing all that they've learned throughout FC33. Our youth is the key to creating betteropportunities for Firebaugh as a whole, they are the foundation of future coaches, athletes, and determined college graduates. Our dreamis that we will later be seeing these youth come back and share their knowledge and guidance they once experienced and give it back intothe community in their own ways whether coaching or merely sharingthe memories they once had within the FC33 club.
History of FC33
* Established in 2018
* l4Players U15* Participated in out of city Leagues and Tournaments (Los Banos, San Jose, Morgan
Hill)
* Started with 2 coaches
FC33 Now
* Committed to giving youth the opportunity to play in differen leagues and tournaments available within surrounding communitiessuch as Los banos League, Madera Indoor Soccer, and Firebaughhosted tournaments and leagueTotal of 130 youth soccer players and increasing ... Building relationships with communities such as Mendota, LosBanos, Dos Palos, Merced, Tranquility, Kerman) and MariposaInvolving parent volunteers within coaching and fundraising Participating within other community activities (PAL soccerprogram, Firebaugh high school senior night presentation, Firebaugh Middle School trunk or treat, PAL Ripken, Firebaugh Flight, and *
***
'Warner)
* tJLz * rJL4 *u8 * ulo New to FC33
I
I
Miguel Manriquez
9 yrs experience
Martin Rios
3 yrs experience
Alejandro Fidel Avila
24 yrs experience
orres
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t ,-,,iF.. l
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Volunteer Coaches
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Nancy Avila
15 yrs experience
Erica Villarreal
3 yrs experience
Carlos Flores 9
vrs experience JI
Nancy C. Avila 20
yrs exPenence
en
6 yrs experience
202t-2022
Achievements
Los Banos & Madera
Indoor League
U13 ZndPlace UL2 3rd Place
Achievemen
Los Banos League
UI4 Champions 2023 U10 Champions 2023
UIz Champions 2023
Benefits for the city & community
* Hosting Tournaments where local businesses will
benefit (stores, and restaurants)
* Engagement into this program leads to less crime
* Rises competition levels within school district* Will benefit Pal Soccer League* Allows positive oudet for energy andemotions ro the youth participants
* Involvement in soccer encourages and
advocates for a more beneficial lifestyle betweencommunity members Current Conditions of
tainirg and Game areas
* Areas lacking in grass* Holes throughout the field (can lead to injury)* Difficult to use during winter due to large puddles
* Overcrowded by other sports and adult reams* Permission into school district fields is hard to achieve
ugh
Help us make this possi aaa
'Where to Find Us
FC33 Main Instagram-
* f83_fys_est.2018
FC33 Main Facebook - * FYSFC33
FC33 Girls soccer Instagram-
* f83_girls_soccer
MEETING MINUTES
The City CounciVSuccessor Agency of the City of Firebaugh Vol. No. 24-03-18
Location of Meeting:
Date/Time:
CALL TO ORDER
ROLL CALL
ABSENT
Andrew Firebaugh Community Center
1655 13th Street, Firebaugh, CL 93622
March 18, 202415:00 p.m.
Meeting called to order by Mayor Perez at 5:00 p.m.
Mayor Pro Tem Freddy Yaldez
Council Member Brady Jenkins
Council Member Silvia Renteria
Council Member Felipe P6rez
Mayor Elsa Lopez
OTHERS: City Attorney Christina Di Filippo; City Manager, Ben Gallegos, Deputy City Clerk, Rita Lozano; Finance Director, Pio Martin; Public Works Director, Michael Molina; Police Chief, Sal Raygoza; Battalion Chief, Hector Marin, City Engineer, Roberto Orozco, Ramiro Rodriguez, Chris Gutierrez, Veronica Navarro & others.
PLEDGE OF ALLEGIANCE Council Member Jenkins led pledge of Allegiance.
APPROVAL OF THE AGENDA
Motion to approve agenda with the presentation to be moved at the end of the agenda by Council Member Jenkins, second by Council Member Perez, motion passed by 4-0 vote.
PRESENTATION
Keith Bergthold of Regenerate Califomia Innovation, Inc, to provide information on the proposed non-profit organization: Community Energy Fresno.
PTJBLIC COMMENT Chris Gutierrez - invocation
CONSENT CALENDAR
1. APPROVAL OF MINUTES - The Citv Council reeular meetine on March 4. 2024.
2. WARRANT REGISTER - Period startins February I and endins February 29. 2024.
February 2024 General Warrants
Payroll Warrants
TOTAL
#4ssts - #456s3
#72213 - #72224
$ 775,312.15
$ 108.163.42
$ 883,575.57
Motion to approve minutes by Council Member Jenkins, second Council Member Perez; motion passed by 4-0 vote.
Council Member Jenkins pulled and inquired about thefollowing checks:
o #45 584- Salvation Army - staff reported it's for the food distribution, funded by the CDBG Grant. o #45633-City Manager's Credit Car purchase re Council Member Renteria - staff informed it was a gas purchase for a training Council Member Renteria attended in her own vehicle. o #45645-Sparkletts Water Service - staff stated the water delivery service is for all city deportments.
Motion to approve wqrrants by Council Member Jenkins, second Council Member Perez; motion passed by 4-0 vote.
City Council Minutes
March 18,2024
PUBLIC HEARING
None
NEW BUSINESS
3. THE CITY COUNCIL OF THE CITY OF I'IREBAUGH TO DISCUSS AND CONSIDER THE TIME CHANGE OF'THE CTTY CIL MEETINGS TO 5:30 PM.
Motion to change the Council Meeting time to 5:30 pm by Council Member Pere7, second Councit Member fenkins; motion passed by 4-0 vote.
4. THN (--ITY COITNCIT, OF'THE CITY OF'F'IRERAIIGII TO RNVIEW THE S DESIGNS F'OR
THE CALIFORNIA DEPARTMENT OF' TRANSPORTATION ART AGREEMENT CLEAN CALIFORNIA BEAUTIFICATION PROJECT.
Informational item only. The City Manager presented the designs and locations of the selected art pieces.
STAFF REPORTS
Y Council Member, Jenkins - nothing to report.
Y Council Member Renteria - nothing to report.
D Council Member Perez- nothing to report.
Y Council Member Vqldez- nothing to report.
PUBLIC COMMENT ON CLOSED SESSION ITEM ONLY
CLOSED SESSION
AI\NOTJNCEMENT AFTER CLOSED SESSION _
ADJOURNMENT
* Motion to adjourn@ 5:18 pm by Council Member Jenkins, second by Council Member Perexo motion passes by s 4-0 vote,
Date:
To:
From:
Subject:
FIREBAUGH CITY CO UNCIL
STAFF REPORT
April1,2024
Firebaugh Planning Commission
Karl Schoettler, Planning Consultant
Site Plan Review 2024-01(Fresno County Housing Authority) Phase 2 of La Hoya Commons project. A Density Bonus is also being requested S ummary/Recommendation
The project proposes the second phase of the redevelopment of the former Firebaugh Family Housing multi-family residential complex located at 1502 Clyde Fannon Road. The first phase was approved in2020 and is now under construction. The second phase pertains to 1.7 acres on the south end of the site with the development of 28 new units. Together the two phases will function as one new housing complex operated by the Fresno Housing Authority called La Joya Commons.
The applicant is also requesting approval of a Density Bonus to allow additional units (above that permitted by zoning), as allowed by the Firebaugh Municipal Code as well as State law.
It is recommended the City Council take the following actions:
1. Ask for the City Planner to deliver the staff report;
2. Ask any questions of staff regarding the project;
3. Ask the applicant for a statement regarding the project;
4. Ask for a motion for action on the project by adopting Resolution 24-10 (to approve the Density Bonus application)
Discussion/Analvsis
The Housing Authority of Fresno County has submitted an application to redevelop the southerly
1.7+ acres of the former Firebaugh Family Housing complex located on the west side of P Street, south of Clyde Fannon Road (see Map 1 (location) and Map 2 (aerial photo)).
The project will be the second phase of the redevelopment of the former Firebaugh Family Housing complex into an entirely new site called La Joya Commons. The first phase was approved by the Planning Commission and City Council in2020, and has begun construction -1-
SfaffReport to Firebaugh City Council (4/1/24)
Densitv Bonus for La Jova Commons Phase 2
Once complete, the first and second phases will function as one complex, managed by the Housing Authority.
The site is zoned R-2 (Low Density Multi Family Residential). This zone is intended to allow multi-family development at the rate of one dwelling per 3,250 square feet of lot area (equating to 13.4 dwelling units per acre). The applicant is requesting a Density Bonus to allow additional units. Density bonuses are authorized by Firebaugh Municipal Code (Chapter 30) and also by State law (Section 65915 of the Government Code) as long as the units being built are reserved for low income households (as defined by State law).
Density Bonus
Section 65915 of the California Government Code requires cities to grant an increase in the number of dwellings on a site (over that allowed by the zoning of the site), as long as the units are reserved for households that are identified in the code. These can include low income, senior and student households. In the case of the La Joya project the targeted group are low income households. The purpose of Density Bonus law is to increase the supply of affordable housing for residents of Firebaugh.
The R-2 zone allows a maximum density of one unit per 3,250 square feet of lot area.
Therefore, at 1.7 acres, the site could potentially be developed with up to 23 units. Density bonus law allows up to a 35Vo increase in the number of units (when at least 20 percent of the units are being reserved for low income households). For this site, a 357o increase would be 8 additional units, resulting in a potential total of 31 units on the site (23 + 8). The project proposes 28 units (a density bonus of 23Vo) and therefore meets the density bonus allowance.
The Planning Commission voted unanimously to recommend approval of the Density Bonus at their meeting on March 19,2024.
Site Plan Review
Information on the Site Plan Review is presented for the City Council's information; the Site Plan Review is acted on by the Planning Commission only. It should be noted that the Planning Commission voted unanimously to approve the Site Plan Review on March 19,2024.
Exhibit 1 shows the proposed site plan for the project, while Exhibit 1A shows the full La Joya Commons complex (Phases I and2) and how the phases function as a whole.
The site is long and narrow, forming an inverted "L" shape. Two 8-unit buildings (two stories) will be situated along the north property line with a third S-unit building along the west property a
-L'
Sfaff Report to Firebaugh City Council (4/1/24)
Density Bonus for La Jova Commons Phase 2
line. A fourth smaller 4-unit building is situated near the west end of the site. There will also be a laundry building for use by residents.
The project proposes a variety of units sizes and configurations, as follows I bedroom: 6 units
2 bedroom: 8 units
3 bedroom: 8 units
4 bedroom: 6 units
Parking and circulation is situated adjacent to the buildings. The site will have two entrances; the main entrance is from P Street on the east side of the site. This connects to a linear driveway that has adjacent parking stalls. The drive then veers north and will connect to parking areas in Phase 1. A total of48 parking spaces are provided and one space per unit will have a carport.
There will be 8 handicap accessible parking spaces. Parking provided exceeds the City's requirements (which would be 42 spaces for this project).
Phase 1 of the complex features a community center building (next to the P Street entrance).
This building will include recreational rooms for residents as well as the office for complex.
These facilities will be available to residents of Phase 2, as will an outdoor recreational area, including a playground with children's play equipment, a basketball court and a barbecue area, in addition to an open grassy play area in Phase 1. Phase 2 features several open space recreational areas including a barbecue under an arbor and bicycle racks.
Other features of the site plan include
o Landscaping and walkways connecting buildings and parking areas. o Outdoor light fixtures
r Trash enclosures with decorative overhead arbors
r Street reconstruction (as needed) along the site frontages along P Street o Concrete masonry perimeter walls around the site
Architectural
The buildings be identical in appearance to those in Phase 1, and will feature a combination of horizontal wood siding on the front facades alternated with veneer stone on portions of the sides and rear walls of the buildings (see Exhibit 2).
-3-
Sfaff Report to Firebaugh'City Council (4/1 /24)
Bonus for La Jova Commons Phase 2
According to the applicant's statement, the overall mass of the buildings will be broken up by porches, balconies, roof overhangs, trim locations and material changes. As with Phase 1, staff's opinion is that the architectural appearance of the buildings meets the intent of the City's Design Guidelines and will be a significant improvement over the existing buildings at the site.
Utilities
The project will connect to existing water and sewer utility lines that run past the site under P Street. The Public Works Department reports there is adequate capacity in these lines to accommodate increased demands of the project. The project will also connect to the City's storm drain system, which ultimately discharges to the Poso Canal, south of the site.
Traffic
The project will increase traffic over that currently generated by the existing complex. At 28 units and a rate of 6 .47 trips per unit, the complex can be expected to generate up to I 8 I vehicle trips per day (in addition to approximately 440 trips projected for phase 1).
It is believed the surrounding streets can accommodate this increase. The site is designed with access onto both P Street and to Clyde Fannon Road, thereby dispersing traffic in two directions.
Clyde Fannon Road affords direct access to State Highway 33 a short distance to the west, while P Street leads south to downtown.
The project will also include bicycle racks, thereby making it easier for residents to use bicycles for short or longer trips. Finally the applicant will be paying the City's new Development Impact Fees for traffic impacts. These fees are used by the City to make capital improvements to improve traffic flow throughout the City, including helping to fund features such as traffic signals, bike lanes, street widening, etc.
Environmental Analysis
The project is occuring on an existing site previously developed with multi-family dwellings, therefore staff has determined that the project qualifies to be exempted from environmental review under Section 15332 (Infill development on a site smaller than five acres).
Conclusion
Staff believes the project meets City standards and will be a significant improvement over the previous Firebaugh Family Housing complex. The project has been reviewed by City staff and it is recommended the City Council vote to approve the application for the Density Bonus. -4-
Staff Report to Firebaugh City Council (4/1/24)
Densitv Bonus for La Jova Commons Phase 2
Map l.: Project Location
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-5-
SfaffReportto Firebaugh City Council (4/1/24)
Densitv Bonus for La Jova Commons Phase 2
Map 2: Aerial Photo
-6
SfaffReport to Firebaugh City Council (4/1/24)
t) nsitv Bonus for La Jova Commons Phase 2
Exhibit l.: Site Plan
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tv Bonus for La Jova mons Phase 2
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RESOLUTION 24-10
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF FIREBAUGH APPROVING A DENSITY BONUS (rOR THE FRESNO HOUSING AUTHORITY'S
LA JOYA COMMONS (PHASE 2) PROJECT)
WHEREAS, the Housing Authority of Fresno County, 1331 Fulton Street, Fresno, CA9372l,has applied for a Density Bonus to redevelop the site of a former multi-family residential complex (Firebaugh Family Housing) they currently own on 1.7+ acres of land, located on the west side of P Street, south of Clyde Fannon Road (Assessor Parcel Numbers 007-140-004 and007-140-007), and WHEREAS, a density bonus is authorized by Chapter 30 of the Firebaugh Zoning Ordinance and by Section 65915 et. seq. of the Califomia Government Code, and WIIEREAS' the subject site is currently zoned R-2 (Low Density Multi-Family Residential) by the official zoning map of the City of Firebaugh. This zone allows a maximum density of one dwelling unit per 3,250 square feet oflot area,and
WHEREAS, the applicant is requesting a 23%o percent density bonus, which represents an additional 5 units above the23 permitted by the R-2 zone, for a total of 28 units on the site, and WHEREAS, said Density Bonus was processed consistent with Chapter 30, Density Bonuses and Housing Goals, of the Firebaugh Zonng Ordinance, and
WHEREAS, California Govemment Code Section 65915 indicates that when an applicant seeks a density bonus for a housing development, the density bonus requirements are triggered when the applicant seeks and agrees to construct a housing development reserved for a target population (including low-income households), and
WHEREAS, the project qualifies for up to a35%o increase in units (above the maximum allowed by the site zoning) as long as at least 20 percent of the units are reserved for low-income households, and WHEREAS, the Planning Department has prepared a staff report on the Density Bonus application along with a finding that the project is exempt from review for environmental impacts, consistent with CEQA (California Environmental Quality Act), and
WHEREAS, the City Council considered the Density Bonus in a duly posted public meeting on April I, 2024, accepted testimony and reviewed the staff report on said Density Bonus.
NOW THEREFORE' BE IT RESOLVED that the City Council, after considering all the evidence presented, determined the following findings were relevant in evaluating this request.
1. The proposed project will not have a significant impact on the environment and is exempt from review under Section15332 (Infill Exemption) of the Guidelines of the Califomia Environmental Quality Act.
2. The proposed Density Bonus request is consistent with Chapter 30, Density Bonuses and Housing Goals of the Firebaugh Municipal Code.
1 Resolution 24-10
Firebaugh City Council
Density Bonus for La Joya Commons ll (Fresno Housing Authori$)
3. The proposed Density Bonus implements many of the policies contained in Firebaugh's certified 2015 Housing Element, which promotes (among other things) affordable housing to households that occupy lower.income categories.
4. The proposed project will not have an adverse impact on the public's health, safety or welfare and represents an improvement over the previous residential complex.
BE IT FURTHER RESOLVED that the City Council hereby approves Resolution No. 24-10 approving the Density Bonus request. The foregoing resolution was adopted upon a motion of Council Member second by Council Member at a regular meeting of the Firebaugh City Council on April 1,2024, by the following roll call vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
APPROVED: ATTEST:
Elsa Lopez, Mayor
Firebaugh City Council
Rita Lozano, Deputy City Clerk
City of Firebaugh
2 RESOLUTION NO.24-11
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF FIREBAUGH AUTHORIZING:
Submission of the 2022-2023 HOME Investment Partnerships Program (HOME) application to the California State Department of Housing and Communify Development for funding in the amount up to $12,000,000; and if awarded, the execution of a standard agreement, any amendments theretoo and other related documents necessary to participate and comply with in the HOME Investment Partnerships Program.
WHEREAS:
A, The California Department of Housing and Community Development (the "Department") is authorized to allocate HOME Investment Partnerships Program ("HOME") funds made available from the U.S.
Department of Housing and Urban Development ("HUD"). HOME funds are to be used for the purposes set forth in Title II of the Cranston-Gonzalez National Affordable Housing Act of 1990, in federal implementing regulations set forth in Title 24 of the Code of Federal Regulations, part 92, and in Title 25 of the Califomia Code of Regulations commencing with section 8200.
On January 19,2\24,theDepartment issued a Notice of Funding Availability announcing the availability of funds under the HOME program (the "NOFA").
In response to the 2022-2023 HOME NOFA, the City of Firebaugh, (the "Applicant"), wishes to apply to the Department for, and receive an allocation of, HOME funds.
IT IS THEREFORE RESOLVED THAT
In response to the 2022-2023 HOME NOFA, the Applicant shall apply to the Department to participateintheHOMEprogramandforanallocation of funds ofup to Twelve Million Dollars ($ 12,000,000) for the following activities and/or programs:
ConstructionWor( and
Offsite improvements, such as sewers, utilities, and streets, directly related to, and required by the Project; and
Architectural, appraisal, engineering, legal and other consulting cost, and fees, which are directly related to the planning and execution of the Project, and which are incurred through third-party contract; and
Development cost of a residential unit reserved for an onsite manager, childcare facilities, and after-school and social service facilities integrally linked to, and addressing the needs of tenants of the Assisted Units; and Rent-up cost; and
Carrying cost during construction, including insurance, construction financing fees and interest, taxes, and any other expenses necessary to hold the property while the Project is under construction; and
Building permits and State and local fees; and
Capilalized operating and capitalized replacement reserves up to the amount of the initial deposit required by the Department pursuant to UMR Section 8308(b) and 8309(b); and
B.
C.
I
Escrow, title insurance, recording and other related cost; and Cost for items intended to assure the completion of construction, such as contractor bond premiums; and
Environmental hazard reports, suryeys, and investigations; and Cost of relocation benefits and assistance required by law; and Any other cost of new construction approved by the Departrnent to be in Firebaugh, California 93622 at Clyde Fannon Road, and P Street (APN: 007- 140-20sT).
2. If the application for funding is approved, then the Applicant hereby agrees to use the HOME funds for eligible activities in the manner presented in its application as approved by the Departrnent in accordance with the statutes and regulations cited above. The Applicant may also execute a standard agreement, any amendments thereto, and any and all other documents or instruments necessary or required by the Department or HUD for participation in the HOME program (collectively, the required documents). The applicant authorizes Ben Gallegos, City Manager, or their designee(s) to execute, in the name of the applicant, the required documents.
PASSED AND ADOPTED THIS APRIL I,2024, BY THE F'OLLOWING VOTE:
AYES:
NAYS:
ABSTAIN:
ABSENT:
APPROVED: ATTEST:
Elsa Lopez, Mayor Rita Lozano, Deputy City Clerk
The undersigned Elsa Lopez, Mayor, of the Applicant does hereby attest and certify that the foregoing is a true and full copy of a resolution of the governing board ofthe applicant passed and adopted at a duly convened meeting on the date set forth above, and said resolution has not been altered, amended, or repealed.
Signature Date
TO:
FROM:
DATE:
SUBJECT
Elsa Lopez and Council Members
Mario Gouveia, City Engineer
Aprll1,2024
Resolution No. 24-12
RECOMMENDATION
1. Council by motion adopt Resolution No, 24-72 Initiating Proceedings for the Annual Levy of Assessments for the Landscaping and Lighting Maintenance District No. L
2. Directs the City Engineer to prepare and file his annual report on the levy.
BACKGROUI{D:
The Assessment District was formed for the purpose of financing maintenance and improvement costs for street lighting, streets, public landscaping and park improvements in the District. The levy of assessments to property owners in the District occurs on an annual basis.
In order to meet the timelines required by the Landscaping and Lighting Act of 1972 (hereinthe "Act") and the Government Code, it is now necessary to initiate proceedings for the annual levy of assessments against all properties in the District. The City Engineer will need to prepare and file a report regarding the annual levy in accordance with Article 4 (commencing with Section 22565) of Chapter I of the Act.
No annexations of property have occurred to the District No. 1 over the past year therefore there will be no new properties to levy.
FISCAL IMPACT:
None at this time.
ATTACHMENT:
Resolution No. 24-12
RESOLUTION NO. 24-12
A RESOLUTION OF THE CITY COTJNCIL OF THE CITY OF FIREBAUGH DIRECTING THE F'ILING OF THE ANNUAL ASSESSMENTS FOR LAI\DSCAPING AND LIGHTING MAINTENANCE DISTRICT NO. 1 IN THE CITY OF FIREBAUGH
WHEREAS, the Firebaugh City Council wishes to designate and direct its City Engineer to comply with the assessment/reporting requirements related to the City of Firebaugh Landscaping and Lighting Maintenance District No. I (the "District".)
THEREFORE, BE IT RESOLVED that the City Council of the City of Firebaugh hereby:
1. Designates Mario Gouveia, PE as its Engineer of work to prepare and file ooEngineer's Report of the City of Firebaugh Landscaping and Lighting Maintenance District No. 1, 2024 - 2025, (the "Annual Levy Report"),
2. Authorizes Mario Gouveia, PE be designated as the person directed to file annual reports in accordance with the provisions of the Landscaping and Lighting Act of 1972 (the "LLMD Act"), California Streets & Highways Code $$ 22500 et seq., for the District in the City.
The foregoing resolution was introduced and adopted at a regular meeting of the City Council of the City of Firebaugh held on the 1st day of April 2024,by the following vote, to wit:
AYES:
NOES:
ABSENT:
ABSTAIN:
APPROVED: ATTEST:
Elsa Lopez, Mayor Rita Lozano, Deputy City Clerk
ATTEST
I, hereby certifo that the forgoing resolution was regularly introduced, passed and adopted at a regular meeting ofthe City Council ofthe City of Firebaugh this I 't day of April 2023.
futa Lozano, Deputy City Clerk of the City of Firebaugh Firebaugh Police Depaftment
Mefiro
To:
From:
CC:
Date;
Re:
Honorable Mayor Elsa Lopez and Council Members
Chief Sal Raygoza
Benjamin Gallegos City Manager
Apnll,2024
ANNUAL REVIEW OF ORDINANCE 22.03, FIREBAUGH POLICE DEPARTMENT POLICY TO8, AND 2023 ANNUAL MILITARY EQUIPMENT USE REPORT, AND RENEWAL OF ORDINANCE22-03 AND POLICY 708.
RECOMMENDATION
Review fhe 2023 Annual Military Equipment Use Report and Approve Resolution 24-13, Renewing Ordinance 22-03 and, Police Department Policy 708, in accordance with AB 481.
BACKGROLINI)
Assembly Bill 481 (AB 481) codified Government Code sections 7070 through 7075 requiring a law enforcement agency (LEA) to obtain approval from the applicable governing body, via the adoption of a "military equipment" use policy by ordinance, before obtaining funding, acquiring, or using military equipment.
Those items are deemed "military equipment" by AB 481 does not necessarily indicate the equipment is used by the military. Rather, this equipment is a component of general best practices for LEAs nationwide. These tools have been tested in the field and are used by LEAs to enhance community and officer safety. Loss of these items would jeopardize the community's and peace officers' welfare within the Firebaugh Police Department.
On June 20, 2022, the City Council adopted Ordinance 22-03, which adopted Police Department Policy 708 and authorized the use, funding, and acquisition of specifically identified military equipment in accordance with Policy 708. The purpose of Policy 708 is to safeguard the public's welfare, safety, civil rights, and civil liberties. This Policy also ensures that there are adequate safeguards in place for the use of such equipment, including transparency, oversight,andaccountability. AsrequiredbyAB4Sl,PolicyT08hasbeenpostedontheDepartment'swebsite.
AB 481 also requires the Department to annually submit a military equipment report for each approved type of military equipment to the City Council for as long as the military equipment is available for use. The Annual Report must be presented to and reviewed by the City Council at a regular meeting eachyear, and the City Council must determine at the annual meeting whether each type of military equipment identified in the report continues to comply with the standard of approval and determine whether to renew the ordinance approving Policy 708. This report must contain the following information for the City Council's review:
A summary of how the Military Equipment was used and the purpose of its use.
A summary of any complaints or concems received conceming the Military Equipment.
The results of any internal audits, any information about violations of the Military Equipment Use Policy, and any actions taken in response.
The total annual cost of each type of Military Equipment, including acquisition, personnel, training, transportation, maintenance, storage, upgrade, and other ongoing expenses, and from what source funds will be provided for the Military Equipment in the calendar year following submission of the annual Military Equipment Report.
. The quantity possessed for each type ofMilitary Equipment. . If the law enforcement agency intends to acquire additional Military Equipment in the next year, the quantity sought for each type of Military Equipment.
If Ordinance 22-03 and Policy 708 are renewed by the City Council, Policy 708 will remain posted and publicly available on the Department's website, along with the Annual Report, for as long as the military equipment is available for use. As required by AB 481, within 30 days of submitting the Annual Report to City Council, the Departrnent will also hold at least one well-publicized and conveniently located community engagement meeting, at which the general public may discuss and ask questions regarding the Annual Report and the Department's funding, acquisition, or use of military equipment.
F'ISCAL IMPACT
There is no fiscal impact from renewal of Ordinance 22-03 and Policy 708. The purchase of any future equipment considered "military equipment" will be brought to the Firebaugh City Council in a prepared staff report or as part ofthe annual budget proposal.
PRIOR COUNCIL ACTIONS
On June 20, 2022, the Firebaugh City Council adopted Ordinance 22-03 adding section 2-4 to the Firebaugh Municipal Code, "Military Equipment," and adopting the Firebaugh Policy Department Policy 708.
ATTACHMENTS
City of Firebaugh Ordinance 22-03
Firebaugh Police Department Policy 708
2023 Annual Military Equipment Use Report
Resolution 24-13
a
o Page 2
RESOLUTION NO. 24.13
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF FIREBAUGH RENEWING ORDINANCE 22.03 AND POLICY 708 OF THE FIREBAUGH POLICE DEPARTMENT
POLICY MANUAL AUTHORIZING THE USE MILITARY EQUIPMENT IN ACCORDANCE WITH GOVERNMENT CODE SECTION 7070, ET SEQ.
WHEREAS, the City Council adopted Firebaugh Police Department Policy 708 (Military Equipment and Use) with the adoption of Ordinance22-03 on June 20,2022; and WHEREAS, in accordance with Govemment Code section7070, et seq., enacted by AB 481, the Police Department has preparedthe 2023 Annual Military Equipment Report ("Annual Report"), which is incorporated herein by reference, for review by the City Council; and WHEREAS, at its regular meeting on April 1, 2024, the City Council duly reviewed the Annual Report, Ordinance 22-03, and Policy 708, and reviewed the associated staff report, and considered all public input and other information pertaining to the Annual Report and the authorization to use military equipment presented at the meeting.
NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of Firebaugh determines and resolves as follows:
1. Based on the Annual Report, the City Council determines that each type of military equipment identified in the Annual Report has complied with the applicable standards for approval as set forth in Government Code section707l, subd. (d).
2. Policy 708 of the Police Department Manual and Ordinance 22-03, which adopted Policy 708 on June 20,2022, are hereby renewed.
,fi * * {.
The foregoing resolution was introduced and adopted at a regular meeting of the City Council of the City of Firebaugh held on April 1,2024, by the following vote:
{<
AYES:
NOES:
ABSENT:
ABSTAIN:
APPROVED:
Council Member(s)
Council Member(s)
Council Member(s)
Council Member(s)
ATTEST:
Elsa Lopez, Mayor Rita Lozano, Deputy City Clerk
ANNUAL MILITARY EQUIPMENT USE REPORT FOR 2023 AS REQUIRED BY CALIFORNIA ASSEMBLY BILL 481 AND FIREBAUGH ORDINANCE 22-03.
EQUIPMENT TYPE:
u N M AN N E D At RCRAFT SYSTEM S ( U AS/DRON ES)
SUMMARY OF EQUIPMENT USE AND PURPOSE OF TTS USE
UAS/Drones enhance the department's mission of protecting lives and property when other means and resources are not available or are less effective. Uses may include but are not limited to search and rescue, suspect apprehension, crime scene documentation, tactical operations, scene security, hazard monitoring, identification and mitigation response to emergency calls, crisis communication, and legally authorized surveillance. ln 2022, UASs were used 11 times in field searches for suspects, search warrant service, aerial photography of city properties and burglary in progress.
COMPLAINTS OR CONCERNS RECEIVED
No complaints were received, or concerns brought to the attention of the police department
RESULTS OF INTERNAL AUDITS OR VIOLATIONS OF USE POLICY
No internal audits were completed and there were no violations of policy reported or observed.
TOTAL ANNUAL COST
The annual cost to use the UASs has been minimal after the initial purchase, the cost is of use was for call out over-time of drone pilot.
QUANTITY OWNED
Currently, the police department owns three (3) UASs.
. 1 DJI Mavic Enterprise Pro Platinum * 2 DJI Mavic Air 2
INTENTION TO PURCHASE SIMILAR EQUIPMENT
The Police Department through grant funding intends to purchase a new drone in June oJ 2024 and a license to allow live footage streaming. The equipment will be brought to council for approval once cost and type of drone are finalized.
RESOLUTION NO. 24.14
A RESOLUTION OF' THE CITY COUNCIL OF' THE CITY OF FIREBAUGH APPROVING TIIE RETIREMENT AND SALE OF K9 KONA FROM THE FIREBAUGH POLICE DEPARTMENT WHEREAS, K9 Kona was obtained as a donation at no cost to the Firebaugh Police Department and has served as a narcotics detection dog for a total offive years; and WHEREAS, K9 Kona has gone through three different K9 handlers during its service with the Firebaugh Police Department; and
WHEREAS, It has been determined by K9 trainers that getting K9 Kona to bond and work with a fourth handler would not be feasible; and
WIIEREAS, The Firebaugh Police Department wishes to sell K9 Kona to its current handler, Jorge Zaragoza, for a sum of one dollar; and
WHEREAS, K9 handler Jorge Zaragoza has bonded with K9 Kona and wishes to keep Kona as a pet, taking full responsibility and liability for K9 Kona once approved by the City Council; and WHEREAS, Jorge Zaragoza has entered into an agreement with the City of Firebaugh and the Firebaugh Police Department addressing certain conditions of K9 Kona purchase.
Now, therefore, be it resolved by the City Council of Firebaugh that:
1. K9 Kona is officially retired from Firebaugh Police Department use as a narcotics detection dog.
2. The Firebaugh Police Department is authorized to sell K9 Kona to its current handler, JorgeZaragoza, for the sum of one dollar.
3. Jorge Zaragoza shall take full responsibility and liability for K9 Kona upon approval by the City Council.
4. This resolution shall take effect immediately upon adoption.
The foregoing Resolution was approved and adopted at a regular meeting of the City Council of the City of Firebaugh held on the l't day of April2024, by the following vote:
AYES: Council Member(s)
NOES: Council Member(s)
ABSENT: Council Member(s)
ABSTAIN: Council Member(s)
APPROVED: ATTEST:
Elsa Lopez, Mayor Rita Lozano, Deputy City Clerk
From:
CITY OF FIREBAUGH FRESNO COUNTY, CAUFORNIA
POLICE DEPARTMENT
1325 O STREET FIREBAUGH,
cALtFORNlA93622-254-7
(559) 659-3051
nAx (55e) 659.2099
Date: March 26,2024
Jorge Zaragoza
Chief Salvador Raygoza
CONDITIONS OF CANINE ACCEPTANCE
To:
Subject:
Based on information provided by the Firebaugh Police Department regarding canine KONA performance, it has been determined canine KONA has little or no value to the Department as a working canine or as city equipment. Therefore, your request to keep canine KONA has been approved upon acceptance of resolution by Firebaugh City Council.
The City of Firebaugh/ Firebaugh Police Department makes no warranty, expressed or implied, as to the physical or psychological condition of canine KONA. This canine has been trained and utilized in a law enforcement capacity, which may have included handler protection or bite training and narcotics detection.
Certain drives and temperaments have been altered or enhanced, which may increase the risk of accidental dog bites and / or other atypical canine behavior. The Firebaugh Police Department now considers this animal unsuitable for law enforcement deployment.
Upon remittance of payment in the amount of 51.00 to the Firebaugh Police Department, along with a signed copy of this agreement, you officially and formally accept the ownership, interest, and responsibilities for canine KONA. ln doing so, you hereby waive all present and future rights to initiate any claim or action against the Firebaugh Police Department and the City of Firebaugh and its officials, officers, employees, agents, and assigns, current and former, for any damages or injury that may be caused at any time by canine KONA with no representation from the Firebaugh Police Department or the City of Firebaugh as to canine KONA fitness, qualifications, abilities, or other characteristics other than that which is represented in this agreement.
Furthermore, in accepting canine KONA, you hereby agree to the following conditions At all times the K9 policy provisions of the Firebaugh Police Department regarding canine control existing at the time that this agreement is signed shall be adhered to with respect to Canine KONA.
Canine KONA shall not be utilized at any time in any law enforcement capacity. This includes any previous duties undertaken for or on behalf of the Department, as well as for or with any other law enforcement agency.
a
a
CITY OF FIREBAUGH FRESNO COUNTY, CALIFORNIA
POLICE DEPARTMENT
1325 O STREET FIREBAUGH,
CALTFORN\A 93622-2547
(55e) 659-3051
nAx (559) 659-209e
a Canine KONA shall be your sole responsibility and obligation. At all times the K9 is unattended it shall be kept in the kennel previously provided by the City or in a different kennelof adequate design and construction to contain Canine KONA. When the K9 is in public it shall be leashed. Should you become unable or unwilling to comply with this agreement or provide basic care and upkeep for canine KONA, you shall be responsible, at your expense, for the destruction of canine KONA. Under no circumstances shall the canine be given to any other person, organization, department, or agency. a Consistent with the agreement that canine KONA shall be your sole responsibility and obligation, you agree to indemnify, defend, and hold harmless the City, its officials, officers, employees, agents, and assigns, current and former, from any litigation, claim, damages, or liability in any forum that is initiated or might be brought against the City or its officials, officers, employees, agents, or assigns, current and former, by any individual that in any manner arose or resulted from the actions of canine KONA following its retirement.
The provisions of this agreement constitute the complete document for the purposes of this transaction and there are no implied or separate understandings apart from this document with respect to this tra nsaction.
None of the above requirements may be modified subsequent to this agreement without the written consent of both parties. lf the Department learns that any of the requirements agreed to are violated, it has the right to, and will, seize canine KONA from your possession and undertake to have the canine destroyed, the expense for the seizure and destruction to be billed to you.
The above terms and conditions have been discussed and are fully understood Accepted by: Date:
JORGE ZARAGOZA
CITY OF FIREBAUGH
By: By:
Ben Gallegos, City Manager
City of Firebaugh
Sal Raygoza, Police Chief
City of Firebaugh
Date Date
STAFF REPORT
TO:
FROM
DATE:
City Council
Ben Gallegos, City Manager
41U024
Meetinss Attended:
Connectivity and Revitalization Plan Advisory Group
Luis Martinez District Representative of Senator Anna Caballero Office and Salvation Army: Asking for funds to continue the hot meals program. If will we don't receive additional funding, the program will end.
Safe drinking water for disadvantaged communities.
Nitrate Control Program meeting for Delta Mendota Basin. 5 Cities JPA for broadband.
Information:
The California Department of Housing and Community Development (HCD) will recommend our application for funding for storm drain and 15th Street repairs.
We will be restarting the prop 218 process for the water rate increase.
I will be renting out 1080 P Steet (The old Fire Clubhouse) to Nuevo Amanecer de Alcoholicos Anonimos de Firebaugh. The rent will be $500, and they will also be responsible for paying the utility bills.
City of Firebaugh Public Works Department
Stoff Report
To: Mayor Elsa Lopez ond City Council Members
From: Michael Molina, Public Works Director
Dote: April 7,2024 - Council Meeting
Water/Wostewater
The operation department has been working on the following:
1. Day to day operations of treatment plants.
2. Maintenance on aerator's sewer plant.
3. Continuing weed abatement around solar panels
4. Repaired water leak at airport.
Streets
The Street Department has been working on the following:
1. Finish up spraying alleys.
2. Filting potholes around town.
3. Repairing streetlights in Khov
Parks
The Crew has been working on the following:
L. Trimming low branches in parks and downtown area.
2. Getting fields ready for baseball season.
3. Day to day park and City facility maintenance.
Citv Proiects
1. New playground equipment has been installed and PIP has been laid out. Just waiting on a couple of pieces to complete the playground. PER CONTRACTOR HE ADVISE TO PLAYGROUND CLOSE IN TILL THOSE PARTS ARE INSTALLED.
2. Work on the 7th street water project started 3/25/23.
3. Dunkle Park concrete (basketball court)will begin 4/L/23.
Will be on vacation 3/28/23-4/LL/23. Will be available by phone if needed
FIREBAUGH POLICE DEPARTMENT
Memo
To:
From:
GC!
Date:
Re:
Honorable Mayor Elsa Lopez and Council Members
Salvador Raygoza, Police Chief
Benjamin Gallegos, City Manager
0312712024
Staff Report
MONTH LY CRIME ANALYSIS:
February 1 through March 22, Firebaugh officers took a total of 86 reports that can be classified as crime reports, incident reports and traffic accidents. The majority of reports taken were noncriminal and classified as incident reports. Officers issued 101 traffic citations and we only had 5 traffic accidents within the city limits.
Officers have been working traffic enforcement and DUI enforcement on an over-time basis paid by a grant from the California Office of Traffic Safety.
I have attached two graphs on the next page with a crime breakdown for the last two months Our city continues to be one of the safest communities in the valley due to the hard work of everyone at the police department and our citizens who report all suspicious activity.
PERSONNEL:
The department's personnelstrength stands a|23, including 12 sworn officers, 3 reserve officers, 4 full{ime dispatchers, 1 code enforcement officer, I records supervisor and 2 part{ime dispatchers.
Officer Jorge Zaragoza has resigned from his position with the Firebaugh Police Department to pursue a new opportunity as a Deputy Sheriff with the Merced County Sheriff's Office. We thank Officer Zaragoza for his dedicated service to our department and wish him all the best in his new role with the Merced County Sheriff's Office.
MOTOR VEHICLE THEFT
WEAPON tAW VIOTATIONS
DRUG EQUIPMENT VIOTATIONS
DRIVING UNDER THE INFLUENCE
CA TRAFFIC MISDEMEANOR
AGGRAVATED ASSAULT
AtL OTHER OFFENSES
VANDALISM OF PROPERTY
DRUG/NARCOTIC ARRESTS
0246810L2L4
SIGNIFICANT GASES:
Firebaugh police officers responded to a large party on Manes Street where a 20-year-old male was arrested for brandishing and carrying a ghost assault rifle with no serial number and large capacity magazines. The subject was taken into custody and transported to Fresno County Jail on numerous felony charges. lt is worth noting that the individual resides in the Merced area and had been invited to this party. Fortunately, the prompt response of our officers prevented the disturbance from escalating into a shooting incident.
During this reporting period, we received four stolen vehicle reports, with two of the cases successfully closed following the arrest of a local female who was identified as responsible for the thefts.
2 City of Firebaugh Fire Deportment
Staff Report
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1920
To:
From:
CC:
Date:
Mayor and City Council Members
Hector Marin, Fire Battalion Chief
Ben Gallegos, City Manager
April lst, 2024 - Council Meeting
April 1lth, George Conklin's funeral will begin at 10 a.m. at St. Joseph's Catholic Church in Firebaugh, followed by burial at 1:30 p.m. in San Joaquin Valley National Cemetery in Santa Nella. His family requested that the Fire Department participate in the services.
The Volunteer Firefighters Association of Firebaugh will have their annual fundraiser dinner dance. We will recognize Mr. Conklin for his many years of service to the fire department.